The annual financial statement shows the receipts and payments of the government under the 3 parts in which government accounts are kept in : 1. Consolidated Fund 2. Contingency Fund 3. Public Account Which of the following items are covered under the Public Account?

• A. All revenue received by the government
• B. Loans raised by the government
• C. Funds placed at the disposal of the President
• D. Transactions relating to provident fund, small savings, etc.