Para 11.1.3 — CAM

11.1.3 The Appropriation Act ‘Schedule’ containing the gross Charged and Voted sums for Revenue and Capital expenditure is based on Part I (Main-Revenue/Capital and Charged/Voted) of the Demands for Grants presented to Parliament, under Article 113(3) of the Constitution. The Part I itself is built up from the details contained in Part II (Major head wise provisions) of the Demands for Grants. Subsequently, the grant wise complete classification details of each Demand are presented to the Parliament in the form of Detailed Demands for Grants, for discussion on the Budget. The Union Government Appropriation Accounts (Civil) are a supplement to the Union Government Finance Accounts. Since the Finance Accounts are prepared on net basis reflecting the gross expenditure minus recoveries, the relationship between the two is explained by below the line recoveries indicated in the form of

Note at the time of reconciliation. The gross, recoveries and net would be indicated in the notes on Demands for Grants contained in the Expenditure Budget.