This compilation containing the Appropriation Accounts of the Government of Uttar Pradesh for the year 2016-2017 presents the accounts of sums expended in the year ended 31st March 2017, compared with the sums specified in the schedules appended to the Appropriation Acts passed under Articles 204 and 205 of the Constitution of India. In these Accounts- "O" stands for Original Grant or Appropriation "S" stands for Supplementary Grant or Appropriation "R" stands for Re-appropriation, Withdrawals or Surrenders sanctioned by the competent authority. The norms for comment on Excess/Saving in the Grants of Appropriation Accounts adopted in the office are as under: SAVING (i) Comments are to be made for overall saving exceeding 2 per cent of the total budget (ii) Comments are to be made in individual sub-heads for saving exceeding 10 per cent of the total budget provision or ` 5.00 lakh, whichever is higher. AXCESS (i) The excess expenditure under the total of any sector of a Grant (i.e. Revenue - Voted, Revenue-Charged, Capital-Voted and Capital-Charged) are invariably commented upon for regularization, irrespective of amount of excess. (ii) Comments are to be made in individual sub-heads for excess in each case where amount of excess is ` 2.00 lakh or 10 per cent of the budget provision, whichever is less.