As per article 151 (2) of the constitution of India, the comptroller and auditor general of India prepares the finance accounts of the government of Tamil Nadu depicting the year's receipts and disbursements for the state annually. Along with this, the comptroller and auditor general of India also compiles the appropriation accounts for the state government showing the excess or saving under each grant or appropriation as passed by the legislature. Both these accounts duly signed by comptroller and auditor general of India for the year 2024-25 were forwarded on 19/02/2026 to the state government for being laid before the state legislature.

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