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A.G.(General & Social Sector Audit)

 
:::  A & E  
  Acounts  Appropriation Accounts 
 

The compilation containing the Appropriation Accounts of the Government of Gujarat presents the accounts of sums expended during the year compared with the sums specified in the Schedules appended to the Appropriation Acts passed under Articles 204 and 205 of the Constitution of India.

The Appropriation accounts include :
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Summary of Appropriation accounts showing the total amount of funds provided by the legislature under each voted grant and charged appropriation

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Details indicating the expenditure met out of advances from the Contingency Fund which were not recouped to the Fund.

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Reconciliation between total expenditure according to the Appropriation Accounts and that shown in the Finance Accounts for the year after taking in to account recoveries.

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List of cases of excess over grants / appropriation requiring regularization. Detailed Appropriation Accounts of each grant / appropriation, indicating original grant/ appropriation, additional funds provided during the year by supplementary grants, total grant / appropriation, actual expenditure, saving or excess in the grant / appropriation as a whole and the amount surrendered during the year, along with comments for the variations for items selected based on Public Accounts Committee norms.

Appropriation Accounts at a Glance