Download THE SINDH (FISCAL TRANSFER) RULES, 2004 — Appropriation account of Local Government  means a statement of expenditures with regard to the budgetary allocations and shall ensure that a) the accounts properly present the accounting transactions in a most material aspect and b) reasonable arrangements were in place for exercising pre-audit checks, while ensuring that payments have been made in observance of relevant rules and regulations and that c) the expenditures shown as incurred for the purpose of grants and appropriations, except where observed in Notes, have been booked to the relevant grants and appropriations. Appropriation means an allocation of funds to an office of the Local Government on the basis of its Schedule of Authorised Expenditure. Accounts means a statement of receipt and expenditure on the accounts of a Local Government prepared and maintained in such form and in accordance with such methods and principles as may be laid down by the Auditor General of Pakistan. Accounts statement includes annual appropriate account and finance account