Controller General of Accounts

Accounts at a Glance

Appropriation Accounts

Appropriation Acts

Parliament enacted 3 Appropriation Acts [including 2 supplementary] for the year 1996-97 authorizing payments out of Consolidated Fund of India to the tune of Rs.476162 crores.

Non-Civil Ministries

Out of the total authorisation by Parliament, Rs.55259 crores pertained to the demands in respect of Non-Civil Ministries for which separate appropriation accounts are prepared and presented by the authorities of the concerned Non-Civil Ministries.


Civil Ministries

For the Civil Ministries, the Parliament approved a total of Rs.420903 crores for the year 1996-97 – an increase of Rs.42104 crores [11%] over the previous year. The Controller General of Accounts prepares the Appropriation Accounts for the Civil Ministries.

Sanctioned Provision for Civil Ministries

(Rs. in crores)

Year Charged (Appropriations) Voted


92-93 141321 74366 215687
93-94 203866 88069 291935
94-95 254781 94380 349161
95-96 282080 96719 378799
96-97 313320 107583 420903
Actual Expenditure

Against the Civil Grants and/or Appropriations of Rs.420903 crores, the actual expenditure for the year 1996-97 was Rs.376671 crores forming 89% of the sanctioned provisions. This is higher than the previous year’s expenditure of 85%.

Trend of Voted and Charged Expenditure
The actual expenditure of Rs.376671 Crores for the year 1996-97 is higher than the previous year by Rs.54644 crores [17%]. Out of the total expenditure, voted grants constituted 26% and the remaining 74% was Charged Appropriations for the year 1996-97. In the previous year 1995-96, the voted and charged were 28% and 72% respectively.


Actual Expenditure

(Rs. in crores)

Year Charged (Appropriations) Voted


92-93 134672 68904 203576
93-94 188621 82497 271118
94-95 216958 87054 304012
95-96 231830 90197 322027
96-97 280355 96316 376671



For the year 1996-97, the net saving was Rs.44232 crores. There were excess in 6 grants amounting to Rs.67 crores. As such, the gross saving was Rs.44299 crores in 88 grants.

Savings have occurred mainly due to (a) less than anticipated discharge and cancellation of 91 days and 364 days Treasury Bills; and (b) less contributions to IMF due to favourable variation in Rupee-SDR exchange rate under the Grant No.30 Repayment of Debt. Under Grant No.31 Department of Expenditure, the entire provision for implementation of 5th Pay Commission Recommendations was a saving due to non-implementation of the recommendations.


Grant No. Particulars Savings
27 Interest Payments


28 Transfer to State/UT Governments


30 Repayment of Debt


31 Dept. of Expenditure


  All other grants




The excess of Rs.67 crores for the year 1996-97 comprises of Rs.55 crores under Capital heads and Rs.12 crores under Revenue heads. The major excess of Rs.50 Crores was due to less provisioning for investment in equity capital of the Delhi Metro Rail Corporation Ltd.

(Rs. in crores)

Grant No. Particulars Excess
Revenue Capital
8 Deptt. of Tourism  


24 Deptt. of Economic Affairs


56 Broadcasting Services


82 Urban Development  


83 Public Works







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