Section 84(2) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(2)The Balance Sheet shall disclose figures as on a date for the current year and the previous year, Income and Expenditure Statement, Statement of Cash flows and the Receipts and Payments Accounts shall disclose quarterly figures, progressive year-to-date totals and the figures of the corresponding quarter of the previous year; and the quarterly movements in various accounts. In addition, the Income and Expenditure Statement shall also disclose the annual budget figures.
