1. RTI, Nagpur 1 Day 4 – Session: 3 Session Title : Preparation of Appendices to Finance Accounts, Checking the linkage and consistency between Statements.

2. RTI, Nagpur 2 Session Overview In this session we will discuss about the preparation and need of the Appendices to the Finance Accounts, the linkage and consistency between various Statements of the Finance Accounts.

3. RTI, Nagpur 3 Learning Objective By the end of the session, we will be enlightened with the need for the preparation of the Appendices, especially in the light of the recommendations of the Twelfth Finance Commission. We will also be made conversant with the linkage and consistency between various Statements of the Finance Accounts.

4. RTI, Nagpur 4 Six Appendices 1. Statements of commitments – List of incomplete Capital works. In this statement, a list of incomplete works costing Rs. one crore and above undertaken by the Public Works and Water Resources Departments are given. The irrigation project names and the particulars of the Public Works Divisions are also provided. (Referred to Statement No. 13). Format: Amount in thousands of rupees.

5. RTI, Nagpur 5 2. Details of assets created out of Grants-in- Aid given to Local Bodies by the State Government. The statement is meant to disclose the Assets created by the State Government through the Local Bodies from the Grants-in-Aid. (Referred to Statement No. 12). Format: Amount in lakhs of rupees.

6. RTI, Nagpur 6 3.Expenditure on salaries, organized by major heads, during the year. This statement was introduced from the year 2005-06 in view of the recommendation made by the Twelfth Finance Commission. The data is arranged Major Headwise under- A. General Services, B. Social Services, and C. Economic Services. (Referred to Statement No. 12) Format: Actuals of the current year in thousands of rupees.

7. RTI, Nagpur 7 4.Expenditure on subsidies disbursed during the year. This statement was also introduced from the year 2005-06 in view of the recommendation made by the Twelfth Finance Commission. The data is arranged Major Headwise under- A. General Services, B. Social Services, and C. Economic Services. (Referred to Statement No. 12) Format: Actuals of the current year in thousands of rupees.

8. RTI, Nagpur 8 5.Maturity profile of Internal debt of the State Government and loans and advances from Central Government. This appendix is introduced from Finance Accounts for 2007-08. (Headquarters DO letter No. 321-AC-I/SP-II/60-2005 Vol.IV dated 10.08.2007)

9. RTI, Nagpur 9 6.Changes in the Financial Assets of the Government. This appendix is introduced from Finance Accounts for 2007-08.

10. RTI, Nagpur 10 7.Statement showing items where acceptances of balances are awaited. This statement is meant to disclose the acceptance of the balances by affected State Government as a result of the re-organisation of the States. (Referred to Statement No. 8).

11. RTI, Nagpur 11 8.Statement showing the Government Investment in shares of statutory corporations, Government companies, Co- operative Societies, and Dividend received thereon during three years etc. (Referred to Statement No. 14 and Statement No. 11). Format: Figures to be depicted in crores of rupees.

12. RTI, Nagpur 12 Checking the linkage and consistency between Statements. A tabular presentation of the Statement-wise linkage and consistency is given below: Statement NumberLinkage with Statement No. 1Statement Nos. 11, 12 and 16 Statement No. 2Statement Nos. 12 & 13 Statement No. 3Statement Nos. 11, 12 and 13 Statement No. 4Statement Nos. 11, 16, 17 and 18 Statement No. 5Statement Nos. 16 and 18

13. RTI, Nagpur 13 Statement NumberLinkage with Statement No. 6Statement No. 11 Statement No. 7Statement Nos. 8, 16, 17 and 4 Statement No. 8Statement Nos. 11, 12, 16 and 19 Statement No. 9Statement Nos. 1, 11 and 12 Statement No. 10Statement Nos. 12, 16 and Appendix II of Appropriation Accounts Statement No. 11Statement Nos. 1, 3, 4, 6, 8, 9 and Appendix (Dividend/Interest received during the year) Statement No. 12Statement Nos. 1, 2, 3, 4, 8, 9, 10 and 15 and Appendices (Expenditure on Salaries and Subsidies)

14. RTI, Nagpur 14 Statement NumberLinkage with Statement No. 13Statement Nos. 1, 2, 3, 10, 14 and Appendix (Expenditure on incomplete capital works) Statement No. 14Statement No. 13, 2, 11 and Appendix I (Investment Details) Statement No. 15Statement Nos. 12, 16, 11, 1, 19 and 8 Statement No. 16Statement No. 1, 4, 5, 7, 8, 10, 11, 12 and 15 Statement No. 17Statement No. 16 and 4 Statement No. 18Statement No. 16 and 4 & 5 Statement No. 19Statement No. 16