Preface

This is the twelfth issue of our annual publication ‘Accounts at a Glance’.

Under Article 151 (1) of the Constitution of India, Annual Accounts of the Union Government, along with the Audit Report thereon, are required to be laid before each House of Parliament. The Annual Accounts consists of (a) Union Finance Accounts; and (b) Union Appropriation Accounts. Union Finance Accounts are summary statements of accounts of all transactions of the Union Government under the Consolidated Fund, Contingency Fund and the Public Account. The Appropriation accounts record the Grant-wise expenditures against the provisions approved by Parliament and offer explanations for variations between the actual and the funds provided. The Controller General of Accounts prepare the Union Finance Accounts and the Appropriation Accounts (Civil).

"Accounts at a Glance" provides a broad overview of the Governmental activities, as reflected in the Finance and Appropriation Accounts. The information is presented through brief explanations, graphs and statements.

We are enthused by the interest shown by Ministries and Departments in this publication and are grateful for the comments and suggestions received. We continue to look forward to suggestions that would help us in improving the publication.

New Delhi

February 1998

Nirmala Dhume

Controller General of Accounts

At a Glance^*