Consequent on a fire in the office of the Accountant General, Jammu and Kashmir, Srinagar in March 1977 which destroyed various records including those relating to the accounts for 1976-77, the accounts had to be reconstructed after collecting details from the various Government departments. This, inter alia, necessitated drawing up of correct balances. The work being still in progress, some of the balances shown in the Finance Accounts 1983-84, and in Chapter I of this Report are provisional and are likely to be revised in the subsequent accounts.