CHAPTER 11
APPROPRIATION ACCOUNTS (CENTRAL CIVIL)

11.1    CONCEPT AND SCOPE

11.1.1    Appropriation Accounts means the accounts which indicate the expenditure (both Voted and Charged) of the Government for each financial year compared with the amounts of voted grants and charged appropriations for different purposes, as specified in the Schedules appended to the Appropriation Act passed by Parliament. These Accounts are submitted to Parliament under Article151 of the Constitution and are intended to disclose:-

(a)    that the moneys indicated therein as having been disbursed, were legally available for and applicable to the service or purpose to which they had been applied or charged;

(b)    that the expenditure conforms to the authority which governs it (exceptions being listed out in the Appendix, referred to in the certificate mentioned in para 11.3.4(a) below);

(c)    the effects of reappropriations ordered by the Ministry/Department.

11.1.2    If any money has been spent during a financial year in excess of the amounts of voted grants/charged appropriations (separately under the revenue and capital sections), the circumstances leading to such an excess will be disclosed through these accounts enabling Parliament to regularise it or otherwise. Such regularisation of excess will be made by Additional Grants submitted to Parliament under Article 115 of the Constitution of India after receipt of recommendations of the Public Accounts Committee in respect of the expenditure incurred in excess of the voted grants/charged appropriations for that year in Parliament and Budget Division.

Note 1:    As per recommendations of the Public Accounts Committee (Third Lok Sabha 1965-66) contained in paragraph 4.26 of their 45th Report, an excess of expenditure over the grant in a year which is exclusively due to an omission to account for such expenditure in an earlier year (when the grant/appropriation actually remained unutilised in that year) does not require regularisation by Parliament under Article 115 of the Constitution of India.

Note 2:    Cases of “New Service/New Instrument of Service” can be regularised only in the ensuing year after the original Demands for Grants are presented in February preceding and not after that ensuing year through the Supplementary Demands for Grants (For determination of cases of New Service/New Instrument of Service - Annexure “A” to Chapter 4, Ministry of Finance O.M.No.F.7(15)-B(RA)/82 dt.13-4-82 may be referred to). Regularisation of cases relating to New Service/New Instrument of Service may be submitted as applicable to the cases of explanatory notes for excess.

11.1.3    Schedule to the Appropriation Act containing the Charged and Voted sums (Gross) for Revenue and Capital expenditure is based on the Part I (Main) of the Demands for Grants presented to Parliament under Article 113(3) of the Constitution. Part I is built up from the details embodied in Part II i.e. grantwise and major headwise details of the same Demands for Grants and Detailed Demands for Grants presented subsequently to Parliament for discussion on the Budget. Since the Union Govt. Appropriation Accounts (Civil) are a supplement to the Union Government Finance Accounts prepared on a net basis (viz. Gross expenditure minus recoveries), the relationship between the two is arranged by below the line recoveries indicated in the form of Note below Part II ibid at the time of reconciliation (Expenditure Budget Volume II indicating net expenditure and minor headwise details of Major Heads/grants and/or appropriations in Part II of Demands for Grants).

11.2    CHIEF ACCOUNTING AUTHORITY WHO IS TO FINALLY APPROVE AND SIGN THE HEADWISE APPROPRIATION ACCOUNTS

11.2.1    Under the departmentalised system of accounting, the Secretary of each Ministry/Department acts as the Chief Accounting Authority and is finally responsible to approve and sign the Headwise Appropriation Accounts of grants/appropriations administered by his Ministry/Department. He is assisted by the Financial Adviser/Pr. Chief Controller/Chief Controller/Controller/Dy. Controller of Accounts in the preparation of these accounts. However, in the cases of ministries having independent Secretary for different Departments, each Secretary will function as Chief Accounting Authority for the respective Department e.g. in the Ministry of Industry, Secretary in the (i) Department of Industrial Development and (ii) Department of Industrial Policy and Promotion and in the Ministry of Law and Justice, Secretary in (i) Department of Legal Affairs and (ii) Legislative Department will function as respective Chief Accounting Authority.

11.2.2    The following Grants or Appropriations, however, constitute exceptions in this regard:-

 

Grants or Appropriations relating to

are prepared by

and signed by

(i)

Chandigarh

Accountant General (A&E), Punjab, Chandigarh.

Accountant General (A&E), Punjab, Chandigarh.

(ii)

Dadra and Nagar Haveli

Accountant General (A&E), Gujarat, Ahmedabad.

Accountant General (A&E), Gujarat, Ahmedabad.

(iii)

Audit

Director General of Audit, Central Revenues, New Delhi.

Dy. Comptroller & Auditor General of India.

(iv)

Staff, Household and Allowances of President

PAO, President’s Secretariat.

Secretary to the President.

(v)

Lok Sabha

PAO, Lok Sabha Secretariat.

Secretary General, Lok Sabha.

(vi)

Rajya Sabha

PAO, Rajya Sabha Secretariat.

Secretary General, Rajya Sabha.

(vii)

Secretariat of the Vice-President

Pr.AO, M/o Personnel, Public Grievances & Pensions.

Secretary to the Vice-President.

(viii)

Union Public Service Commission

Pr.AO, M/o Personnel, Public Grievances & Pensions.

Chairman, UPSC.

(ix)

Supreme Court of India

Pr.AO, M/o Law & Justice

Registrar General, Supreme Court of India

(x)

Election Commission of India

PAO, Election Commission

Dy.Election Commissioner

(xi)

Andaman & Nicobar Islands

Director of Budget & Accounts, Andaman & Nicobar Administration.

Chief Secretary, Andaman & Nicobar Administration

(xii)

Daman & Diu

Director of Accounts, Daman & Diu Administration.

Administrator, Daman & Diu Administration.

(xiii)

Lakshadweep

Secretary(Pay & Accounts) UT of Lakshadweep.

Administrator, Lakshadweep Administration.

11.3    FORM FOR THE PREPARATION OF HEADWISE APPROPRIATION ACCOUNTS ALONGWITH OTHER ANCILLARY STATEMENTS AND ACCREDITED AUDIT OFFICERS

11.3.1    Each Principal Accounts Office shall prepare, in the prescribed form (Sample for guidance see Annexure-I), Headwise Appropriation Accounts for each grant/appropriation of the Ministry/Department strictly according to the nomenclature/lettering upto Sub-head level (11 digit codes i.e. Major Head 4 digits, Sub-Major Head 2 digits, Minor Head 3 digits and sub-head 2 digits. If there is no Sub-Major Head, “00” is taken for Sub-Major Head to follow uniformity of coding provisions) based on Detailed Demands for Grants supporting them separately by “Statement of Recoveries adjusted in the accounts in reduction of expenditure”- Annexure-II as per Original Budget Estimates printed in Detailed Demands for Grants and supplementary estimates as shown in supplementary Demands for Grants, if any, in thousands of rupees. Principal Accounts Office would ensure the following:-

1.    Major Head totals to be shown in the Headwise Appropriation Accounts as per Detailed Demands for Grants as also provisions of recoveries shown in Annexure-II as reduction of expenditure should strictly be in conformity with the Major Head totals shown in the Gross Budget Estimates and recoveries in Main Demands for Grants presented to Parliament by Min. of Finance. Any discrepancy observed in two sets of documents viz. Main Demands for Grants and Detailed Demands for Grants should invariably be brought to the notice of Administrative Ministry/Deptt. for issuing necessary corrigendum by Budget Division of Min. of Finance.

2.    Supplementary Demands for Grants provides provision upto Major Head level only. The distribution upto sub-head level should, therefore, be furnished as received from Administrative Ministries/Departments, to verify the authenticity of supplementary provisions depicted in the Grant Statement/Headwise Appropriation Accounts.

11.3.2    For expediting Audit scrutiny, these Accounts are prepared in two stages:-

Stage - I  -  (Grant Statement) of Headwise Appropriation Accounts indicating:-

In Col.1

  1. Various sub-heads as per Detailed Demands for Grants; and
  2. The appropriation/provision in respect of each, namely, Original denoted by letter ‘O’, Supplementary denoted by letter ‘S’ and the Surrender or Reappropriations denoted by letter ‘R’ for charged/voted appropriations/grants (Plan and Non-Plan are shown together).

In Col.2

  1. The figure of total grant/appropriation which is the net effect of ‘O’, ‘S’ & ‘R’. As surrendered amount(s) is/are accounted for under ‘R’, the surrendered amount(s) as accepted by Min. of Finance is/are shown by opening the head “surrenders/withdrawals within Grant/Appropriation” to ensure that the actual grant (Original & Supplementary) voted by Parliament is shown under concerned segment/section.
  2. Explanations for the variation denoted by ‘R’ should also be included e.g. “Col.1: saving/excess was mainly due to...............................” as per norms given in para 11.5.1.
  3. The original budget estimates and supplementary estimates, if any, in columns 1 & 2 of the format of Statement of Recoveries will also be given.

Note:     The actual recovery should be shown against the correct head from which the amount has actually been reduced while computing the S.C.T. figures. The nomenclature in Annexure II should be in conformity with those shown in the S.C.T. It may be noted that even when a head does not appear in the detailed Demands for Grants, it can still be adopted in Annexure II to depict the actual recovery without obtaining formal approval of the Ministry of Finance (Budget Division).

Stage-II -   Headwise Appropriation Accounts indicating:-

In Col.3

The figures of actual expenditure;

In Col.4

The variation (+) Excess or (-) Saving, between the figures of Col.2 and Col.3. The reasons for variation in Col.4 will also be given e.g. “Col.4: saving/excess was due to ........................................”. In the Statement of Recoveries etc., the actual will be shown side by side with the total estimates and also the variation (+) More or (-) Less.

11.3.3    Soon after the commencement of the new financial year, each Pr. Accounts Office will complete Stage I of the Headwise Appropriation Accounts with the help of Main Demands for Grants and Detailed Demands for Grants and supplementary Demands for Grants for the year, Re-appropriation Orders issued by the Ministry/Department controlling the grant/appropriation and/or surrender orders, if any, issued by them and as accepted by Ministry of Finance. The Grant Statement (Stage I) will be verified by the Budget Wing of the Ministry/Department concerned before being issued under the signatures of Pr.CCA/CCA/CA/Dy.CA etc. As per the time table issued by the Controller General of Accounts (CGA) each year, the Principal Accounts Office will furnish one copy of this Grant Statement to the Principal Audit Officer i.e. Office of the Director General of Audit, Central Revenues, New Delhi (DGACR) and three copies to the accredited Audit Officer and two copies to CGA:-

In case of grants/appropriations relating to the accredited Audit Officer

(i) Ministry of Defence

Director General of Audit, Defence Services, New Delhi.

(ii) Ministries of Agriculture, Chemicals & Fertilizers, Civil Aviation, 
Commerce, Coal, Food, Food Processing Ind. & Civil Supplies, 
Consumer Affairs & Public Distribution, Industry, Petroleum &
Natural Gas, Mines, Power, Steel, Surface Transport, Rural Areas & Employment, Textiles, Tourism, Urban Affairs & Employment, Water Resources.

Pr.Director of Audit, Economic and Service Ministries, New Delhi.

(iii) Departments of Atomic Energy, Electronics, Space, 
Ocean Development and Ministries of Environment & 
Forests, Non-Conventional Energy Sources, and Science & Technology.

Pr.Director of Audit, Scientific Departments, New Delhi.

(iv) U.T. of Lakshadweep.

A.G.(Audit), Kerala.

(v) Andaman & Nicobar Islands

Pr.Director of Audit, Central, Calcutta.

(vi) Daman and Diu

Pr.Director of Audit, Central, Mumbai.

(vii) Other than above all cases

Director General of Audit, Central Revenues, New Delhi (DGACR).

This Grant Statement should be accompanied by following documents:-

(i)    Statement indicating the No. and date of the various Reappropriation/Surrender Orders taken into account while preparing the Grant Statement, with a certificate to the effect that:-

(a)    the statement is complete and contains all the Reappropriation/Surrender Orders issued in respect of the particular grant/appropriation during the financial year.

(b)    all Surrender Orders have been accepted by the Ministry of Finance vide its Audit Order No(s)............................................ dated ...............................

(ii)    attested copies of all Reappropriation and Surrender Orders issued during the financial year and taken into account for preparing the Grant Statement.

(iii)    Statement of funds reappropriated to and from the different sub-heads (vide form in Appendix ‘A’).

(iv)    Statement of Recoveries adjusted in reduction of expenditure.

(v)    Statement showing distribution upto sub-head level of supplementary Demands for Grants both for Gross and Deduct recoveries-furnished by the Administrative Ministries/Deptts.

(vi)    Certificate to the effect that “there is no case which attracts the provisions of ‘New Service/New Instrument of Service’ in terms of Appendix ‘A’ to Chapter 4 referred to in para 4.3.2 of Min. of Finance, DEA No.F.7(15)-B(RA)/82 dt.13-4-82”.

(vii)    Certificate to the effect that “Increasing of budget provision by Rs.1.00 crore and more under a sub-head has been made with the approval of Secretary (Expenditure)”.

(viii)    Certificate to the effect that “All savings/excess included in the Appropriation Accounts are covered by the valid re-appropriation/surrender orders issued by competent authority under delegated power and no re-appropriations are made subsequently to cover the actual expenditure”.

Note:    A few Demands would encompass provisions for more than one Department under a Ministry. In such a case, the provisions would be made department-wise within the Revenue Section and Capital Section and thereafter the grand total struck under each section. A separate sheet showing major headwise-combined provision of all the departments be attached after both Revenue and Capital Sections.

11.3.4    After complying with all the observations made by the accredited Audit Officer, Pr. Audit Officer and CGA on the Grant Statement (Stage I), the Pr. Accounts Office will initiate action for Stage II of the Headwise Appropriation Accounts due for rendition to Audit/CGA as per Time Table issued by Controller General of Accounts each year.

Each account will also be accompanied by the following certificates and statements:-

(a)    “Certified to the best of my knowledge and belief, that all expenditure included in the Headwise Appropriation Accounts: Union Government (Civil): for the year ............... has been sanctioned by the competent authority (except for the cases mentioned in the Appendix).

(This certificate will be recorded at the end of the body of the Account itself).

(b)    Statement showing Reconciliation of figures of expenditure included in the Headwise Appropriation Accounts and the Statement of Central Transactions (Annexure III) duly certified as under:-

(i)    Certified that Rs.............................(ths.) shown above agree with the expenditure figures shown in the Statement of Central Transactions for the year .................. furnished to Controller General of Accounts.

(ii)    Certified that the figures of expenditure included in the Headwise Appropriation Accounts stand reconciled and accepted by the concerned Heads of Departments/Controlling Authorities.

Note:-    In the case of composite grants, sub-headwise details of expenditure will be furnished monthly and annually by the various accounting agencies viz. PAOs, Accountant General etc. to the Pr. Chief/Chief/Controllers of Accounts responsible for preparing the Headwise Appropriation Accounts of these grants.

(c)    Statement showing Reconciliation of figures sub-headwise included in the Headwise Appropriation Accounts (including Statement of Recoveries adjusted in accounts in reduction of expenditure) and upto Minor Headwise shown in the Statement of Central Transactions (Annexure IV).

(d)    Statement showing the “Amounts met from Advances out of Contingency Fund of India” (Annexure VI) but remaining unrecouped at the end of the year (if no such advance remained unrecouped, a Nil statement may be furnished).

(e)    Account(s) of earmarked Fund(s) containing brief description of the Fund Account(s), its accounting operation, the year’s receipts and payments with opening and closing balances.

A certificate in the following form must also be given on a separate sheet to be enclosed with the Headwise Appropriation Accounts:-

(i)    “Certified that the earmarked funds included in the Union Government (Civil) Appropriation Accounts for the year ....................... are eligible for inclusion and have the prior concurrence of the C&AG of India”.

(ii) “Certified that there is/are no fund(s) which is/are eligible for inclusion in the Union Govt. Appropriation Accounts(Civil) for the year ..............................” (Delete which is not applicable).

(f)    If in any segment viz. Revenue-Voted; Revenue-Charged; Capital-Voted; Capital-Charged of the grant/appropriation; the expenditure has exceeded the sanctioned provision/appropriation, a certificate to the effect that the expenditure has not exceeded due to misclassification/erroneous adjustment in the accounts, showing also the actual figures of excess amount in units.

(g)    Certified that all the expenditure incurred during .................... relevant to grant/appropriation No............. has been included in the Appropriation Account for the year.................. and no amount/amounts pertaining to it has/have been left unadjusted under any suspense/remittance heads for want of paid vouchers etc..

(h)    Reasons for variations between figures of total grant/appropriation - Col. I (Original + Supplementary, if any) and actual expenditure (Col.3) under the various sub-heads qualifying for comments keeping in view working principles given in para 11.5.1will be obtained by the Pr. Accounts Office from the Budget Wing etc. of the Ministry/Department and incorporated in the Headwise Appropriation Accounts. The Accounts will be sent for audit scrutiny to the concerned accredited Audit Officer and Pr. Audit Officer (DGACR) duly signed by the Pr. Accounts Officer. Copies of the Appropriation Accounts will be sent to various authorities at this stage as indicated below:-

  1. Accredited Audit Officer 2 copies
  2. Pr. Audit Officer (DGACR) 2 copies
  3. Controller General of Accounts 2 copies

Note:    Pr. Accounts Office would not only prepare Appropriation Accounts of the expenditure incurred by the Pay & Accounts Offices under its control but would also include figures of expenditure reported by the Agent Departments who have incurred expenditure on behalf of the Functional Department on the basis of the sanctioned issued by the latter (in terms of this Office Memorandum No.1(8)(7)/86/TA/1099 dt.30-10-1986).

11.3.5    If any important features are disclosed in the Headwise Appropriation Accounts, the Principal Accounts Officer through Financial Adviser may bring them to the notice of the Chief Accounting Authority.

11.4    STAGE-III HEADWISE APPROPRIATION ACCOUNTS DULY AUDITED AND APPROVED BY CHIEF ACCOUNTING AUTHORITY ON FILE.

11.4.1    After the Account of each grant/appropriation pertaining to the Ministry/Department is audited and “No Comments” certificate is issued by the Audit Officer, the finalised Account would be put up to the Secretary for approval on the file through the Financial Adviser, inter-alia, bringing to their notice any important variations or other points or features arising out of the audit scrutiny.

Note:    The Audited Headwise Appropriation Accounts should be submitted within one week of the receipt of Audit’s ‘No Comments’ Certificates. In the case where ‘No Comments’ Certificate is subject to some Audit Observations, the accounts must be finalised at the earliest after complying with the Audit observations without awaiting clear ‘No Comments’ Certificate from Audit.

11.4.2    The copies of the finalised Account will be furnished for condensation at this stage as under:-

  1. To the Accredited Audit Officer 2 copies
  2. To the Pr.Audit Officer (DGACR) 2 copies
  3. To the Controller General of Accounts 2 copies

11.4.3    The fact that the Accounts have been approved by the Chief Accounting Authority on file will also be indicated in the forwarding letters with which the copies are sent.

11.5    NORMS FOR RECORDING REASONS FOR VARIATIONS AND THEIR PRESENTATION

11.5.1    The following working principles have been laid down for selecting sub-heads in respect of which reasons for variations, both savings and excesses, are required to be included in the Headwise Appropriation Accounts:-

(a)    If the variation in a sub-head exceeds Rs.100.00 lakhs:

All variations both savings and excesses, irrespective of the percentage which the variation bears to the sanctioned provision (Original or Supplementary, or both taken together).

(b)    If the variation in a sub-head does not exceed Rs.100.00 lakhs:-

(i)    Where variation is an excess -    All cases in which the excess exceeds 10% of the total sanctioned provision or Rs.50.00 lakhs whichever is higher. The total sanctioned provision in this clause means the Original provision (If there is no supplementary provision); Supplementary provision (If there is no Original provision) and Original and Supplementary provision taken together , if both exist.

(ii)    Where the variation is a saving -    All cases in which the saving exceeds 10% of the original provision or Rs.50.00 lakhs, whichever is higher, if in that sub-head there is no supplementary provision if, however, there is a supplementary provision in a sub-head, either with or without any original provision all cases in which the saving exceeds 10% of the supplementary provision or Rs.5.00 lakhs whichever is higher will be included.

(c)    If the Grant/Appropriation as a whole has been exceeded (i.e. where excess has occurred in any of the four segments viz. Revenue-Voted, Capital-Voted, Revenue- Charged and Capital-Charged).

Only such sub-heads as involve an excess of over Rs.1.00 lakh each, may be picked up. If, however, there is no individual sub-head involving an excess of over Rs.1.00 lakh, sub-heads which mainly account for the overall excess may be included. Of course, the criteria laid down in (a) and (b)(i) will also be followed.

Note (1):    Notwithstanding the working principles mentioned in the preceding para, if it is considered necessary at any stage of processing of the Appropriation Accounts, either during Audit, or after the completion of Audit of the Headwise Accounts, or even at the stage of condensation to include any additional sub-heads for the purpose of explaining the variations, explanations for variations in those sub-heads shall also be included in the Headwise Appropriation Accounts before they are got signed by the Secretary of the Ministry/Deptt. as the Chief Accounting Authority.

Note (2):    For the purpose of this para, variations means the variation under column 1 (reappropriation including surrender element only) and the variation in column 4 taken together.

11.5.2    The reasons for variations should be brief, lucid and analytical. The reasons should be mentioned according to their importance. Vague observations like ‘due to over estimates’, ‘based on actual expenditure’, ‘due to less (or more) expenditure’, ‘due to less (or more) demands’ etc. should be avoided and Ministry/Deptt. should be requested to elucidate the correct and specific reasons.

11.5.3    The Public Accounts Committee (10th Lok Sabha, 1990-91) in its 60th Report at paras 1.22 and 1.24 had observed that savings of Rs.100.00 crores or above are indicative of defective budgeting as well as shortfall in performance in a Grant or Appropriation. Public Accounts Committee has, therefore, decided that detailed note in respect of savings of Rs.100 crores or above for each year are to be furnished to the Committee by the respective Ministry/Department.

Note:    Explanatory Note for saving of Rs.100.00 crores or more and for all excess may be submitted by concerned ministries/departments to the CGA alongwith Headwise Appropriation Accounts (Final Stage) to enable CGA to send the same alongwith the condensed accounts. This will facilitate not only in checking the facts and figures of the Notes but also prevent the delay in submission of the detailed explanatory notes to PAC.

11.6    CORRIGENDUM TO THE HEADWISE APPROPRIATION ACCOUNTS

11.6.1    Corrections necessitated in the Headwise Appropriation Accounts after submission to Audit/CGA whether due to reconciliation of expenditure with departmental authorities or otherwise and carried out in the Statement of Central Transactions through Journal Entries may be communicated to Audit/CGA in the format given in Annexure V.

11.7    CONDENSATION OF HEADWISE APPROPRIATION ACCOUNTS IN ACCORDANCE WITH THE RECOMMENDATIONS OF THE PUBLIC ACCOUNTS COMMITTEE

11.7.1    The audited Headwise Appropriation Accounts of various grants/appropriations will be condensed by the organisation of the Controller General of Accounts in the form in which these are required to be printed and presented to Parliament in accordance with the recommendations of the Public Accounts Committee on the subject and changes advised by the C&AG of India from time to time. Latest norms and guidelines for preparation of Condensed Appropriation Accounts approved by Public Accounts Committee and laid in Parliament are given in Appendix ‘B’. Two copies of the condensed accounts will be signed by Controller General of Accounts and the balance three copies would be authenticated by the Jt. CGA/Dy.CGA/Asstt. CGA and furnished to Principal Audit Officer (DGACR, New Delhi) for obtaining final Audit clearance from the Comptroller & Auditor General of India before these are sent for printing In case the Controller General of Accounts is not in office, due to being on tour or leave, two copies of Condensed Accounts would be signed by the Addl. Controller General of Accounts. Ex-post-facto approval of the CGA would be obtained in all such cases. Ten (diglot) signatory copies (all bound in Rexine with Title embossed in Gold) will be signed in manuscript by the Controller General of Accounts and countersigned by the Secretary to the Govt. of India, Min. of Finance, Deptt.of Expenditure (On behalf of the Government). Seven of the signatory (diglot) copies (a certificate by the Asstt. Director (OL) to the effect that the Hindi version is the true translation of the English version being appended thereto) will be furnished to DGACR, New Delhi for obtaining the signatures of the Comptroller & Auditor General of India on the Audit Certificate before their submission by the latter to the President through Finance Secretary to the Govt. of India. Simultaneously the allotted Government of India Press is asked to go ahead with the printing of the balance ordinary copies. A certificate to the effect that the reconciliation of Grantwise/Major Headwise figures for the purpose of Union Govt. Appropriation Accounts (Civil) has been completed with the Major and Minor Headwise figures of the Union Govt. Finance Accounts will be recorded in the forwarding letter addressed to DGACR. As soon as the C&AG of India furnishes three signatory (diglot) copies of the Union Govt. Appropriation Accounts(Civil) to the President, 10 (diglot) copies will be supplied by CGA’s Organisation to the Budget Division of Min. of Finance for advance action towards presentation of the Accounts (under Article 151 of the Constitution) to Parliament on receipt of approval from the President. On receipt of intimation regarding presentation of the Accounts on a particular date on the Table of both the Houses of Parliament, 550 diglot copies will be supplied to Lok Sabha Secretariat and 250 such copies to the Rajya Sabha Secretariat on the specified date. When an intimation is received by the CGA that the Accounts have been laid on the Tables of Parliament the following number of diglot copies of the Union Govt. Appropriation Accounts(Civil) will be supplied to the following authorities:-

(i)    Press Information Bureau 

50

(ii)    Public Accounts Committee 

40

(iii)    C&AG of India 

60
4 (bound in rexine with Title embossed in Gold)

(iv) Director General of Audit, Central Revenues

88
 4 (bound in rexine withTitle embossed in Gold)

(v) Pr. Director of Audit, Economic & Service Ministries

10
2 (bound in rexine with Title embossed in Gold)
(vi) Pr. Director of Audit, Scientific Departments 5
2 (bound in rexine with Title embossed in Gold)

(vii) Director General of Audit, Defence Services

5
2 (bound in rexine with Title embossed in Gold)

  An intimation will simultaneously be given to Controller of Publications, Civil Lines, Delhi by CGA’s Organisation to release the remaining copies of the Union Govt. Appropriation Accounts (Civil) to concerned Ministries/Deptt./Offices according to the free mailing list already sent to him for the purpose.

11.8    STAGE - IV - HEADWISE APPROPRIATION ACCOUNTS

11.8.1    Principal Chief Controllers/Chief Controllers/Controllers of Accounts etc. on receipt of intimation from CGA about any additions or alterations etc. made in the Audited Headwise Appropriation Accounts (based on the Audit Comments) included in the Condensed Appropriation Accounts before their final printing and presentation will carry out such corrections etc. in the Audited Headwise Appropriation Accounts. After carrying out such corrections, three copies of the Headwise Appropriation Accounts will be got signed by the Chief Accounting Authority (including the Statement of Recoveries adjusted in accounts in reduction of expenditure). The enclosures will be signed by the Pr.CCA/CCA/CA/Dy.CA who function as the Head of the Organisation. The final version of the Detailed Appropriation Accounts will be furnished as follows.

(a)    Pr. Audit Officer (DGACR) 

5 copies (including one copy signed by Chief Accounting Authority and the rest Attested by the Pr.CCA/CCA/CA/Dy. CA)

(b) Controller General of Accounts 1 copy (signed by Chief Accounting Authority)

ANNEXURE - I
(Refer to Para 11.3.1)

HEADWISE APPROPRIATION ACCOUNTS FOR ...........................

GRANT No.10 - DEPARTMENT OF SUPPLY

Head

Total grant or appropriation

Actual expenditure

Excess +Saving -

1.

2.

3.

4.

(In thousands of rupees)

Revenue Section: 
Major Head ‘2052' Secretariat General Services:00.090-Secretariat:16-Department of Supply
 

O.

7,00,00

7,72,00

7,69,19

- 2,81

S.

74,00

R.

- 2,00

Major Head ‘2057' Supplies and Disposals: 00.101-Purchase

 

Charged

70,00

14,19

- 55,81

Col.4 - Saving was due to ………………. (being more than 10% of sanctioned provision and Rs.50.00 lakhs)

Voted

 

O.

12,41,58

13,84,06

13,76,23

- 7,83

S.

1,51,00

R.

- 8.52

Col.1 & 4 - Saving was mainly due to ……………….. (being underutilisation of Supplementary Grant by more than 10% of Supplementary Grant and Rs.5.00 lakhs Col.1 & Col.4 taken together.)

00.102-Inspection

 

O.

8,13,69

8,89,25

8,77,02

- 12,23

S.

79,00

R.

- 3,44

Col.1 & 4 - Saving was mainly due to ………………….. (being underutilisation of Supplementary Grant by more than 10% of Supplementary Grant and Rs.5.00 lakhs Col.1 & Col.4 taken together.)

00.103-Disposals

     

O.

4,73

3,69 3,28 - 41

R.

- 1,04

Total Major Head ‘2057’ Charged

70,00

-14,19

55,81

Voted

 

O.

20,60,00

22,77,00

22,56,53

- 20,47

S.

2,30,00

R.

- 13,00

Major Head ‘3425’ Other Scientific Research: 60-Others: 101-National Test House

O.

6,29,00

6,17,00

5,75,16

- 41,84

S.

81,00

R.

- 93,00

Col.1 & 4 - Saving was due to ……………………. (being more than 10% of sanctioned provision as well as Rs.100.00 lakhs)

Surrenders or withdrawals within appropriation

 

R.

..

..

..

..

Surrenders withdrawals within grant

 

R.

1,08,00

1,08,00

..

- 1,08,00

Total Revenue Section Charged

70,00

14,19

- 55,81

Voted

 

O.

33,89,00

37,74,00 36,00,88 -1,73,12

S.

3,85,00

Certified to the best of my knowledge and belief that all expenditure included in the Headwise Appropriation Accounts: Union Government (Civil) for the year ................ has been sanctioned by the Competent Authority. (except for cases mentioned in Appendix)

Secretary

Annexure - II
(Refer to Para 11.3.1)

Grant No.6 - DEPARTMENT OF FERTILIZERS FOR 20…......

Details of recoveries adjusted in accounts in reduction of expenditure

Sub-head

Total estimates

Actuals

Actuals compared with total estimates More (+) Less (-)

(In thousands of rupees)

Revenue Section:

Major Head “2401” Import of Fertilizers

 

O.

700,00,00

 

S.

350,00,00

1050,00,00 1051,01,45 (+) 1,01,45

Major Head“2852”Implementation of Voluntary Retirement Scheme in Public Sector Undertakings

Grants to FCI for implementation of Voluntary Retirement Scheme

25,00,00

..

(-) 25,00,00

Total Revenue Section

     

O.

725,00,00

1075,00,00

1051,01,45 (+) 24,98,55

S.

350,00,00

*Chief Controller of Accounts
*Dy.

*Secretary

Ministry/Deptt.of….....................

*Strike whichever not applicable.
@Total estimates means the original estimates (if there is no supplementary estimates), supplementary estimates, (if there is no original estimates) and Original and Supplementary estimates taken together if both exists.

Annexure - III
(Refer to Para 11.3.4)

Statement showing Reconciliation of Appropriation Accounts figures with the Statement of Central Transactions - (Finance Accounts) figures for the year .........................

 

Total Revenue Charged Voted Total Capital Charged Voted

(In thousands of rupees)

1. Amount of actual expenditure shown in the Headwise Appropriation Accounts of Grant or Appropriation (vide Annexure I)

   

2. Deduct-Amount of recoveries adjusted in accounts in reduction of expenditure (vide Annexure II)

   

3. Deduct-Amount adjusted in the Statements of Central Transactions of other Accounting Circles but included in the Headwise Appropriation Accounts (as per details appended indicating name of the accounting organisations, the amount, sub-heads affected etc., and reasons for inclusion)

   

4. Add-Amounts adjusted in the Statements of Central Transactions as agent Ministry/ Deptt. for inclusion in the Headwise Appropriation Accounts of functional Ministries/Deptts. (as per detailed appended indicating the number and name of Grant of functional Ministries/Deptts. in which the amounts will be included, sub-heads affected and authorisation issued by the latter).

   

5. Net expenditure (1-(2+3)+4) (SCT figures)

   

Certificates

1.    Certified that Rs................................... ths. shown in Sl.No.5 above agrees with the expenditure figures shown in Statement of Central Transactions of this Grant for the year furnished to Controller General of Accounts separately.

2.    Certified that the figures of expenditure included in the Appropriation Accounts stand reconciled and accepted by the Head of Department/Ministry.

*Pr.Chief
*Chief Controller of Accounts
*Dy.

*Strike off whichever is not applicable.

This takes effect from the year 1995-96

Annexure IV
(Refer to Para 11.3.4)

 

Head

 Figures as per

 Difference

Remarks*

Headwise App.A/cs  SCT
 

(In thousands of rupees)

Major Head “2401” Crop Husbandry

01 - Direction and Administration

       
104 - Plant Protection 36,02 56,02 20,00 will appear in Gr. No. 1
108 - Commercial Crops  75,46 1,02,64 27,18  will appear in Gr. No. 1
Total Major Head “2401”  1,11,48   1,58,66 47,18  

Major Head “2403” Animal Husbandry

       
103 - Poultry Development.....  67,82 60,00 7,82

 will appear in SCT of

800 - Other Expenditure.... 16,27 16,00 27 will appear in SCT of
Total Major Head “2403” 84,09 76,00  8,09  

* Under Remarks column it should be stated that

“will appear in Headwise Appropriation Accounts of Grant No. ….........”

or

“will appear in SCT of Ministry/Deptt. of ….....................................”

Annexure V
(Refer to Para 11.6)

STATEMENT SHOWING PARTICULARS OF CORRECTIONS TO THE HEADWISE APPROPRIATION ACCOUNTS

Grant No.and name Sub-heads of the Appropriation Account Amount shown/to be shown in col.3 Amount of correction in col.3 More + Less- Amount shown/to be shown in col.4 Amount of corrections in col.4 More + Less- Revised explanation Authority on the basis of which correction proposed
1 2 3 4 5 6 7 8

For

Read

             

Signature ....................................................
Chief Controller/ 
Controller of Accounts/Financial Adviser
Ministry .....................................................
Department ................................................

Note:-    The Corrigendum will be signed by the officer who has signed the Headwise Appropriation Accounts to corrected.

Note:- (i)    The figures to be shown against For against affected head/sub-head would be the same as shown against the head-sub-head in the Appropriation Accounts signed by the Secretary.

(ii)    The figures to be shown against Read against affected head/sub-head would be revised figures after incorporation of the proposed correction.

(iii)    The amounts shown in cols.4 and 6 are to be the same.

(iv)    Any change/addition or alteration in the notes and comments/explanations should be indicated in col.7 against the relevant sub-head of the Appropriation Accounts.

(v)    If the correction affects the Total (Revenue or Capital or both) of the Appropriation Accounts of a particular grant, the same should be shown in the end as follows:-

  Total Revenue Charged Voted
For  
  Total Capital Charged Voted
Total Revenue Charged Voted
Read  
  Total Capital Charged Voted

 Annexure - VI
(Refer to Para 11.3.4)

Contingency Fund Statement

1. The Statement to be appended to the Headwise Appropriation Accounts should be prepared in the proforma indicated below:-

Sl. Head of Account Amount Month of sanction/withdrawal Amount recouped Month in which recouped Balance if any
            (In thousands of rupees)
1. 2052’-Secretariat General Service 50.00 October, 97 50.00 March, 98 Nil
50,00

2. In case where there has been no withdrawal/recoupment from the Contingency Fund during the year, a NIL statement should be given.

Appendix A
(Refer to Para 11.3.3)

Statement of funds reappropriated to and from the different sub-heads

No. and/or name of the Grant/Appropriation

Sl.No. No. and date of reappropriation order Sub-head Amound reappropriated from (-R) To (+R) Remarks

1

2

3

4

5

6

 

 

         
Total       Rs. Rs.

(i)    Difference of amounts shown in columns 4 and 5 =

(ii)    Amount surrendered, if any as accepted by Finance Ministry vide letter No. dated

Foot-notes:-

1.    The statement should be prepared separately for:-

  1. Revenue - Charged
  2. Revenue - Voted
  3. Capital - Charged
  4. Capital - Voted

Sections/portions of the Accounts

2.    The amount of difference between the amounts shown in columns 4 and 5 should tally with the amount surrendered.

3.    The number of reappropriation orders mentioned in column 2 should be verified with the list of such orders obtained from the Budget Section of the Ministry/Department so as to ensure that all these orders issued during the year have actually been taken into account for preparing the Statement/Account.

Appendix ‘B’
(Refer to Para 11.7)

Broadly the form and manner of the Condensed Appropriation Accounts is as follows:-

1.    Nomenclature and number of Grant/Appropriation is given strictly as per the Main Demands for Grants presented to Parliament by the Ministry of Finance.

2.    Summary i.e. voted grant (O+S), expenditure, saving/excess (- +) of each portion i.e. Revenue (voted and charged) Capital (voted and charged) is shown at the start simultaneously showing the surrender in each case. Next the notes and comments and therein first Revenue Section is dealt with by highlighting the following:-

(i)    The overall picture of the Grant/Appropriation and also its percentage with reference to the supplementary grant/appropriation and the total sanctioned provisions including supplementary, if any, under each section separately and cases where overall saving in a grant/appropriation exceeded the supplementary grant/appropriation.

(ii)    Cases where the amount surrendered exceeded the overall savings in the Grant/ Appropriation.

3.    Thereafter the position with reference to the savings/excess is explained Major Headwise. The guiding principle of explanation is that if in any head below Major Heads in the Headwise (detailed) Appropriation Accounts there are heads under which more than 10 percent of supplementary grant or Rs.5.00 lakhs, whichever is higher, remained unutilised or there is a saving/excess of more than Rs.100.00 lakhs only then that Major Head is to be depicted in the Condensed Appropriation Account even though the total saving/excess taken together of all the heads thereunder is less than the required limit of Rs.100.00 lakhs. Similarly where there is no such head in the Headwise (detailed) Appropriation Accounts where excess/savings is not exceeding Rs.100.00 lakhs then that Major Head will not be depicted even though the excess/saving in the Major Head is more than Rs.100.00 lakhs. The sequence will be as under:-

(i)    Specific heads of accounts under which the entire provision remained unutilised.

(ii)    Specific heads of accounts under which the entire supplementary grant remained unutilised.

(iii)    Specific heads of accounts under which more than 10 percent of supplementary grant or Rs.5.00 lakhs, whichever is higher, remained unutilised.

(iv)    Specific heads of accounts under which the “variation” (savings or excesses) exceeded Rs.100.00 lakhs, irrespective of the percentage which the variation bears to the sanctioned provision.

(v)    Specific heads of accounts in which savings/excesses exceeded Rs.50.00 lakhs or 10 percent of the sanctioned provision, whichever is higher, but did not exceed Rs.100.00 lakhs are clubbed in a single para indicating the number of such heads, the aggregate variation and minimum and maximum percentage of the variations.

4.    In cases where the expenditure under individual “Segments” of the grant i.e. Revenue (Charged), Revenue (Voted), Capital(Charged) and Capital (Voted) exceeded the sanctioned provisions/appropriations then the excess in the condensed Appropriation Accounts will be explained first followed by savings. If the excess occurred is less than Rs.100.00 lakhs then all heads of accounts, which mainly contributed to the overall excess under the individual “segment” are to be explained.