ANNUAL ACCOUNTS

Annual Accounts consist of Finance Accounts and Appropriation Accounts.

The Finance Accounts

present the accounts of receipts and outgoings of the Government for the year together with the financial results disclosed by the revenue and capital accounts, the accounts of the public debts and the liabilities and assets as worked out from the balances recorded in the accounts.

The Finance accounts have been divided into two volumes.

Statement 1. Statement of Financial Position

Statement 2. Statement of Receipts and Disbursements

Annexure A. Cash Balances and Investments of Cash Balances

Statement 3. Statement of Receipts (Consolidated Fund)

Statement 4. Statement of Expenditure (Consolidated Fund)

Statement 5. Statement of Progressive Capital Expenditure

Statement 6. Statement of Borrowings and Other Liabilities

Statement 7. Statement of Loans and Advances given by the Government

Statement 8. Statement of Investments of the Government

Statement 9. Statement of Guarantees given by the Government

Statement 10. Statement of Grants-in-aid given by the Government

Statement 11. Statement of Voted and Charged Expenditure

Statement 12. Statement on Sources and Application of funds for expenditure other than on Revenue Account

Statement 13. Summary of Balances under Consolidated Fund, Contingency Fund and Public Account

Volume II

Part I

Statement 14. Detailed Statement of Revenue and Capital Receipts by Minor Heads

Statement 15. Detailed Statement of Revenue Expenditure by Minor Heads

Statement 16. Detailed Statement of Capital Expenditure by Minor Heads and Sub-heads

Statement 17. Detailed Statement of Borrowings and Other Liabilities

Statement 18. Detailed Statement on Loans and Advances given by the Government

Statement 19. Detailed Statement of Investments of the Government

Statement 20. Detailed Statement of Guarantees given by the Government

Statement 21. Detailed Statement on Contingency Fund and Other Public Account transactions

Statement 22. Detailed Statement on Investments of Earmarked Funds

Part II

Appendix I. Comparative Expenditure on Salary

Appendix II. Comparative Expenditure on Subsidy

Appendix III. Grants-in-aid given by the State Government Institution-wise and Scheme-wise Appendix IV. Details of Externally Aided Projects

Appendix V. Plan Scheme Expenditure

• Central Schemes (CP and CSS)
• State Plan Schemes

Appendix VI. Direct transfer of Central Scheme funds to implementing agencies in the State (Funds routed outside State Budget) (Unaudited Figures)

Appendix VII. Acceptance and Reconciliation of Balances

Appendix VIII. Financial results of Irrigation Schemes

Appendix IX. Commitments of the Government- List of Incomplete Capital Works

Appendix X. Maintenance expenditure with segregation of Salary and Non-Salary portion

Appendix XI. Major Policy Decisions during the year or New Schemes proposed in the budget

Appendix XII. Committed Liabilities of the Government

Appendix XIII. Re-organisation of State - Items for which allocation of balances between/ among the States has not been finalized

APPROPRIATION ACCOUNTS

Appropriation accounts are the accounts of theExpenditureof the Government for each financial year compared with the amounts of voted grants and charged appropriations. These accounts record the Grant-wise expenditures against provisions approved by State Legislature and offer explanations/comments for variations between the actual expenditure and the funds provided.

The Appropriation Accounts of the Government present the accounts of sums expended in the year ended 31^stMarch compared with the sums specified in the schedules appended to the Appropriation Acts passed under Article 204 and 205 of the Constitution of India.

The Appropriation Accounts include:

• Summary of Appropriation Accounts showing the total amount of funds provided by the Legislature under each voted grant and charged appropriation, the actual expenditure incurred against each and the saving or excess under each grant or appropriation.
• Details indicating the expenditure met out of advances from the Contingency Fund which were not recouped to the Fund.
• The Reconciliation between the total expenditure according to the Appropriation Accounts and that shown in the Finance Accounts for the year after taking into account recoveries.
• 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 / final modified grant, 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 norms prescribed by the Public Account Committee.

ACCOUNTS AT A GLANCE

‘Accounts at a Glance’ provides a broad overview of Governmental activities, as reflected in the Finance Accounts and the Appropriation Accounts. The information is presented through brief explanations, statements and graphs.

The Annual Accounts of the State Government are prepared and examined under the directions of the Comptroller and Auditor General of India (C&AG) in accordance with the requirements of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 for being laid before the Legislature of the State. The Annual Accounts are summary statements of accounts under the Consolidated Fund, Contingency Fund and the Public Account.