The Andhra Pradesh Budget Manual (Corrected upto April 2011)

Abstract

The Budget heads of account and rules of classification prior to 1974 were not easily understood. Budget heads and plan heads (adopted by the Planning Commission for Plan purposes) did not match and meaningful comparison between these two became almost impossible. In order to obviate this and to enable easy preparation of performance budgeting, the Administrative Reforms Commission appointed by Government of India had made certain recommendations for changes to the classification of budget heads. Based on these recommendations, the Comptroller and Auditor General of India prescribed a new List of Major heads and minor heads to come into force with effect from 1st April 1974.