The Broadsheet of various loans and advances are in Broadsheet section. Primarily responsibility for maintaining the Broadsheet is watching the recovery of principal and interest thereon and to satisfy accuracy of posting of loan transaction in the accounts.

The loans and advances granted by the State Government may broadly be categorized as:

• Loans to Municipalities, Autonomous Bodies, Government Companies/Corporations, other Institutions etc.
• Loans to Government Servant.

The Government Department granting loans is primarily responsible for watching the recovery of loans. However, since the Accountant General is responsible for the maintenance of the accounts of the State Government, it is necessary for the Accountant General to satisfy that the loans and advances are granted according to the rules framed by the State Government and the transactions are properly accounted for in the Government accounts. For that purpose, the detailed accounts of such loans are maintained by the Book-II section of this office. The procedure for maintenance of Broadsheet of such loans has been laid down in the Manual of Book section. The detailed accounts of loans to Government servants are maintained by the Broadsheet Sections of this office.