Subject to the general or specific instructions of the Comptroller and Auditor General, detailed accounts of individual loans and advances in respect of House Building Advances, Motor Cycle Advances and Computer Advances are being maintained by the Accountant General who watches the compliances of the conditions of sanctions and recovery.

LTA sections in AG (A&E) office maintain loan accounts on the basis of preliminary accounts/Schedules received from different Treasuries/ FACAOs in each month. After closing of annual accounts, the annual balance slips are issued to individual loanees through the DDOs.