Under Article 37.2 of General Budget Law 47/2003, of 26 November 2003, the General Budget Bill shall include as accompanying documents the settlement of accounts relating to the previous year's budget. The Government Comptroller's Office produces this publication in compliance with the above Article, distinguishing between the settlement of accounts for the Central Government Budget, for the Autonomous Bodies, State agencies and other public agencies with credits in their restrictive expenditure budget and for that corresponding to operating and capital budgets.