Appropriation Accounts bring out the expenditure of the State Government against amounts voted and charged by the State Legislature and supplement the Finance Accounts.
The Appropriation Accounts of the Government present, at the end of the financial year, the accounts of sums expended in the year ended 31st March 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 of recoveries.
List of cases of excess over grants / appropriation requiring regularisation.