Annual Accounts consist of Finance Accounts and Appropriation Accounts.

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.

Appropriation accounts :- are the accounts of the Expenditure of 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 for variations between the actual expenditure and the funds provided.

1. Finance Accounts :-

The Finance accounts have been divided into two volumes.


1 .Statement of Financial Position
2 .Statement of Receipts and Disbursements
 Annexure A. Cash Balances and Investments of Cash Balances
3 .Statement of Receipts (Consolidated Fund)
4 .Statement of Expenditure (Consolidated Fund)
5 .Statement of Progressive Capital Expenditure
6 .Statement of Borrowings and Other Liabilities
7 .Statement of Loans and Advances given by the Government
8 .Statement of Investments of the Government
9 .Statement of Guarantees given by the Government
10 .Statement of Grants-in-aid given by the Government
11 .Statement of Voted and Charged Expenditure
12 .Statement on Sources and Application of funds for expenditure other than on revenue account
13 .Summary of Balances under Consolidated Fund, Contingency Fund and Public Account  Significant Accounting Policies and Notes to Accounts       


14 .Detailed Statement of Revenue and Capital  Receipts by Minor heads
15 .Detailed Statement of Revenue Expenditure by Minor heads
16 .Detailed Statement of Capital Expenditure by Minor heads and Sub heads
17 .Detailed Statement of Borrowings and Other Liabilities
18 .Detailed Statement on Loans and Advances given by the Government
19 .Detailed Statement of Investments of the Government
20 .Detailed Statement of Guarantees given by the Government
21 .Detailed Statement on Contingency Fund and Other Public Account transactions
22 .Detailed Statement on Investment of Earmarked Balances

I .Comparative Expenditure on Salary
II .Comparative Expenditure on Subsidy
III .Grants-in-aid/Assistance given by the State Government (Institution-wise and Scheme-wise)
IV .Details of Externally Aided Projects
V .Expenditure on Schemes
A.Central Schemes (Centrally Sponsored Schemes and Central Schemes)
B.State Schemes
VI .Direct transfer of Central Scheme funds to implementing agencies in the State (Funds routed outside State Budgets) (Unaudited Figures)
VII .Acceptance and Reconciliation of Balances
VIII . Financial results of Irrigation Schemes
IX .Commitments of the Government - List of Incomplete Capital Works
X .Maintenance Expenditure with segregation of salary and non-salary portion
XI .Major Policy Decisions during the year or new schemes proposed in the Budget
XII .Committed Liabilities of the Government
XIII .Re-organisation of the States- Items for which allocation of balances between/ among the States has not been finalized


2. Appropriation Accounts :

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.