44. Authorisation of expenditure of Telangana State.––The Governor of existing State of Andhra
Pradesh may, at any time before the appointed day, authorise such expenditure from the Consolidated
Fund of the State of Telangana as he deems necessary for any period not more than six months beginning
with the appointed day pending the sanction of such expenditure by the Legislative Assembly of the State
of Telangana:
Provided that the Governor of Telangana may, after the appointed day, authorise such further
expenditure as he deems necessary from the Consolidated Fund of the State of Telangana for any period
not extending beyond the said period of six months.
45. Reports relating to accounts of Andhra Pradesh State.––(1) The reports of the Comptroller
and Auditor-General of India referred to in clause (2) of article 151 relating tothe accounts of the existing
State of Andhra Pradesh inrespect of any period prior to the appointed day shall be submitted to the
Governor of each of the successor States of Andhra Pradesh and Telangana who shall cause them to be
laid before the Legislature of that State.
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(2) The President may by order––
(a) declare any expenditure incurred out of the Consolidated Fund of Andhra Pradesh on any
service in respect of any period prior to the appointed dayduring the financialyear or in respect of any
earlier financial year in excess of theamount granted for that service and for that year as disclosed in
the reports referred toin sub-section (1) to have been duly authorised; and
(b) provide for any action to be taken on any matter arising out of the said reports.
46. Distribution of revenue.––(1)The award made by the Thirteenth Finance Commission to the
existing State of Andhra Pradesh shall be apportioned between the successor States by the Central
Government on the basis of population ratio and other parameters:
Provided that on the appointed day, the President shall make a reference to the Fourteenth Finance
Commission to take into account the resources available to the successor States and make separate awards
for each of the successor States.
(2) Notwithstanding anything in sub-section (1), the Central Government may, having regard to the
resources available to the successor State of Andhra Pradesh, make appropriate grants and also ensure that
adequate benefits and incentives in the form of special development package are given to the backward
areas of that State.
(3) The Central Government shall, while considering the special development package for the
successor State of Andhra Pradesh, provide adequate incentives, in particular for Rayalaseema and north
coastal regions of that State.