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Union Government
The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe.
The specific format and structure in which government accounts are maintained - both for the central government and the states - is set by the President, but only on the CAG's advice, ensuring a uniform and audit-friendly accounting format is used nationwide.
This is why government accounts across different states follow a broadly standardised format, making it possible for the CAG to meaningfully audit and compare government finances across the country.