When the budget for the coming fiscal is presented, a budget estimate of revenues and expenditures is made. In the next year’s budget, a revised estimate of these revenues and expenditures is made. Two years later, the actuals are presented. In between, the controller general of accounts (CGA) publishes the government accounts for the last fiscal on 31 May every year. This has basically caused all the confusion about the different revenue receipts being used in the Economic Survey and the annual budget of the central government. However, this is not the first time something like this has happened.