Chapter 11 — CAM

APPROPRIATION ACCOUNTS (CIVIL) 11.1 CONCEPT AND SCOPE 11.1.1 Appropriation Accounts reflect Government’s expenditure in a financial year, compared against the amounts of voted grants and charged appropriations, as specified in the Schedules appended to the Appropriation Act passedby Parliament. These accounts include information on reappropriation of the sanctioned provision from one unit of appropriation to another, actual expenditure, and the savings and excess of expenditure if any against appropriations, including the supplementary grants. The Appropriation account is an aid for the Parliament and the Public Accounts Committee to ascertain the expenditure performance of Government against the budgeted provisions. The Appropriation Accounts of the Union Government are submitted to Parliament under the provisions of Article151 of the Constitution, and are intended to disclose-