Rule 91 - Appropriation Accounts | KartavyaDesk
Original Rule Text
Rule 91 Appropriation Accounts. Appropriation Accounts of Central Ministries (other than Ministry of Railways) and of Central Civil Departments (excluding Department of Posts and Defence Services) shall be prepared by the Principal Accounts Officers of the respective Ministries and Departments (under the guidance and supervision of the Controller General of Accounts) and signed by their respective Chief Accounting Authorities i.e., the Secretaries in the concerned Ministries or Departments. Union Government Appropriation Accounts (Civil) required to be submitted to Parliament, shall be prepared annually by the Controller General of Accounts by consolidating the aforesaid Appropriation Accounts.
What This Means
Rule 91 of the General Financial Rules (GFR), 2017, deals with Appropriation Accounts. Think of Appropriation Accounts as a report card showing how government money was actually spent compared to what was originally approved by Parliament. This rule basically says who's responsible for preparing these 'report cards' for different government departments. It applies to all Central Ministries (except Railways) and Central Civil Departments (except Department of Posts and Defence Services).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- •Appropriation Accounts show the difference between budgeted and actual expenditure.
- •Principal Accounts Officers prepare Appropriation Accounts for their respective Ministries/Departments.
- •The Controller General of Accounts (CGA) provides guidance and supervision.
- •Secretaries of the Ministries/Departments (Chief Accounting Authorities) sign off on the accounts.
- •The CGA consolidates these accounts into a Union Government Appropriation Account for Parliament.
Practical Example
The Ministry of Skill Development and Entrepreneurship has a budget of ₹500 crore for the financial year 2024-25. Throughout the year, the Principal Accounts Officer, Mr. Sharma, meticulously tracks all expenditures. At the end of the year, he prepares the Appropriation Account, detailing how the ₹500 crore was spent across various skill development programs. This account is then reviewed by the Controller General of Accounts' office. Finally, the Secretary of the Ministry, Ms. Verma, reviews and signs the Appropriation Account, certifying its accuracy before it's consolidated into the Union Government Appropriation Accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are Appropriation Accounts used for?▼
Who is the 'Chief Accounting Authority' mentioned in Rule 91?▼
Does Rule 91 apply to the Ministry of Defence?▼
What is the role of the Controller General of Accounts (CGA) in this process?▼
What happens if there's a significant difference between the budgeted and actual expenditure?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Test Your Knowledge
Question 1 of 3
According to Rule 91 of GFR 2017, which of the following entities is responsible for preparing the Appropriation Accounts for Central Ministries (excluding Railways)?
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