The account of the General State Administration is drawn up each year by the General Intervention of the State Administration and forwarded to the Court of Auditors before 31 July of the year following the year in question. This Account provides information on the assets, the financial situation, the economic patrimonial result and the implementation of the budget of the General State Administration. The heads of the Ministerial Departments report annually by approving the Aggregated Reports corresponding to the operations carried out at their ministerial level. The training and accountability of the Court of Auditors is carried out in accordance with the provisions of Rules 39 to 41 of Order EHA/3067/2011 of 8 November, approving the Accounting Instruction for the General Administration of the State.