39. Authorisation of expenditure of Uttaranchal State.—The Governor of Uttar Pradesh may, at
any time before the appointed day, authorise such expenditure from the Consolidated Fund of the State of
Uttaranchal 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 Uttaranchal:
Provided that the Governor of Uttaranchal may, after the appointed day, authorise such further
expenditure as he deems necessary from the Consolidated Fund of the State of Uttaranchal for any period
not extending beyond the said period of six months.
40. Reports relating to accounts of Uttar Pradesh State.—(1) The reports of the Comptroller and
Auditor-General of India referred to in clause (2) of article 151 relating to the accounts of the existing
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State of Uttar Pradesh in respect of any period prior to the appointed day shall be submitted to the
Governor of each of the successor States of Uttar Pradesh and Uttaranchal who shall cause them to be laid
before the Legislature of that State.
(2) The President may by order—
(a) declare any expenditure incurred out of the Consolidated Fund of Uttar Pradesh on any
service in respect of any period prior to the appointed day during the financial year or in respect of
any earlier financial year in excess of the amount granted for that service and for that year as
disclosed in the reports referred to in 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.
41. Distribution of revenue.—The President shall, by order, determine the share of the States of
Uttar Pradesh and Uttaranchal in its total amount payable to the existing State of Uttar Pradesh on the
recommendation of the Finance Commission constituted under article 280 in such manner as he thinks fit.