CHAPTER 11

APPROPRIATION ACCOUNTS (CENTRAL CIVIL)

11.1     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 the Parliament. These Accounts are submitted to Parliament alongwith the C.A.G.'s Report under Art. 151 of the Constitution, and are intended to disclose:— http://antibioticsrx.net/ can i buy antibiotics online.

(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 3 (a) below);

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

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.

11.2.1     Under the departmentalised system of accounting, the Secretary of each Ministry/Department acts as the chief accounting authority and is responsible to finally approve and sign the Head-wise Appropriation Accounts of grants/appropriations administered by his Ministry. He is assisted by the Financial Adviser/Chief Controller/Controller/Deputy Controller of Accounts in the preparation of these accounts.

11.2.2     The following Accounts, however, constitute exceptions in this regard:—

(i) Accounts of Grants relating to 'Chandigarh', 'Dadra and Nagar Haveli', and 'Lakshadweep' are prepared and signed by the Director of Audit, Central Revenues

(ii) Accounts of Appropriation—'Staff, Household and Allowances of President' are prepared by the Pay and Accounts Officer and signed by the Secretary to the President.

(iii) Accounts of Grants relating to 'Lok Sabha' and 'Rajya Sabha' are prepared by their Pay and Accounts Officers and signed by the Secretary, Lok Sabha and Secretary General, Rajya Sabha respectively.

(iv) Accounts of Grant relating to 'Audit' arc prepared by the Director of Audit, Central Revenues and signed by the Deputy Comptroller and Auditor General of India in his capacity as Chief Accounting Authority for this grant.

(v) Accounts of Appropriation—'Union Public Service Commission' are signed by the Chairman.

(vi) Accounts of Grant relating to 'Secretariat of the Vice-President' are signed by the Secretary to the Vice-President.

(vii) Accounts of Grant relating to 'Delhi' are signed by the Chief Secretary, Delhi Administration.

(viii) Accounts of Grant relating to 'Andaman and Nicobar Islands' are signed by the Chief Chief Secretary, Andaman and Nicobar Administration.

[Refer Correction Slip 73], [Refer Correction Slip 183]

11.3.1     Each Principal Accounts Office shall prepare, in the prescribed form (Annexure I), Head-wise Appropriation Accounts for each grant/appropriation of his Ministry strictly according to the nomenclature/lettering etc. as printed in Part II of the Demands for Grants For expediting Audit scrutiny, these Accounts are prepared in two stages:

Stage I—indicating:

In col. 1

(a) various heads as per Part II of the Demands for Grants; and (b) the provision in respect of each, namely, Original denoted by the letter 'O', Supplementary denoted by letter 'S' and Reappropriation denoted by letter 'R'.

In col. 2

the figure of final provision which is the net effect of 'O', 'S' and 'R';

Explanation for the variation denoted by 'R' should also be included e.g. "col. 1: saving/excess was mainly due to

The Original budget estimates and supplementary estimates of recoveries in columns 1 and 2 of the format of Statement of Recoveries will also be given.

Stage II—indicating:

In col. 3 the figures of actual expenditure:

In col. 4

the variation (+) or (—), 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 actuals will be shown side by side with the Original budget estimates and supplementary estimates of recoveries, and also the variation (+) or (-).

Soon after the commencement of the new financial year, each Principal Accounts Office will complete Stage I of the Headwise Appropriation Accounts with the help of 'Part II—Demands for Grants' and 'Supplementary Demands for Grants' for the year, Reappropriation 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 (I Stage) will be verified by the Budget Wing of the Ministry/ Department concerned, approved by the Financial Adviser and issued under the signatures of CCA/CA/Dy. CA, etc. On or about 18th April every year, the Principal Accounts Office will furnish 3 copies of this Grant Statement to the accredited Audit Officer, DACR/ DADS/DAS&CD Bombay/DA (Central) Calcutta, as the case may be, and 2 copies to CGA, 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, and

(b) all surrender orders have been accepted by the Ministry of Finance vide No.............date.......

(ii) attested copies of all reappropriation and surrender orders issued during the financial year and taken into account for preparing the Grant Statement.

(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 subheads (vide form in Annexure A),

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

After complying with all the observations made by the accredited Audit Officer and C.G.A. on the Grant Statement (Stage 1), the Principal Accounts Office will initiate action for Stage II of the Head wise Appropriation Accounts due for rendition to Audit by 26th July.

 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 Head-wise 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 Head-wise Appropriation Accounts and the Statement of Central Transactions (Annexure III) duly certified as under:—

(i) Certified that Rs. .............. 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 Head-wise Appropriation Accounts stand reconciled and accepted by the concerned Heads of Departments/ controlling authorities.

Footnote:—In the case of composite grants, sub-head-wise details of expenditure will be furnished monthly and annually by the various accounting agencies viz. P.A.Os., As.G. etc. to the C.As. responsible for preparing the Head-wise Appropriation Accounts of these grants.

(c) Detailed Statement showing Reconciliation of figures group-head-wise included in the Head-wise Appropriation Accounts (including Statement of Recoveries adjusted in accounts in reduction of expenditure) and Major Head/Minor Head-wise shown in the Statement of Central Transactions.

(d) Statement showing the "Amounts met from Advances out of Contingency Fund of India" but remaining unrecouped at the end of the year (if no such advance remains un-recouped, a nil statement may be furnished).

(e) Reasons for variations between figures of original grant (including supplementary grant, if any) and final provision (column 1) and final provision and actual expenditure (column 4) under the various sub-heads will be obtained by the Principal Accounts Office from the Budget Wing etc. of the Ministry/Deptt. and incorporated in the Appropriation Accounts. The Accounts will be sent for audit scrutiny to the Accredited Audit Officer and the Principal Audit Officer (D.A.C.R.) duly signed by the Principal Accounts Officer. In case of Ministry of Defence— the accredited audit officer is the Director of Audit, Defence Services; in case of Departments of Atomic Energy and Space"— Director of Audit, Commerce, Works & Miscellaneous II, New Delhi from the year 1986-87 and Department of Electronics—Director of Audit, Scientific and Commercial Departments, Bombay.; in the case of Andaman and Nicobar Islands Admn., Director of Audit, (Central) Calcutta and in all other cases— Director of Audit, Central Revenues. Copies of the Appropriation Accounts will be sent to various authorities at this stage as indicated below:—

(a) Accredited Audit Officer                       2 copies

(b) Principal Audit Officer (D.A.C.R.)          2 copies

(c) Controller General of Accounts             2 copies

[Refer Correction Slip 114], [Refer Correction Slip 144], [Refer Correction Slip 156], [Refer Correction Slip199], 

[Refer Correction Slip 205]

11.3.2    If, however, any important features are disclosed in the Head-wise Appropriation Accounts, the Principal Accounts Officer may bring them to the notice of the Chief Accounting Authority.

[Refer Correction Slip 199]

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. 

The copies of the finalised Account will be furnished for condensation, etc. as under at this stage:—

(a) To the Accredited Audit Officer 2 copies
(b) To the Principal Audit Officer 2 copies
(c) To the Controller General of Accounts 2 copies

The Accounts will be signed by the Principal Accounts Officer himself for and on behalf of the Chief Accounting Authority after having got the audited Head-wise Appropriation Accounts approved by the latter on the file. The fact that the Accounts have been so approved by the Chief Accounting Authority will also be indicated in the letters with which the copies are sent.

[Refer Correction Slip 199]

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

(a) If the variation in a Sub-head exceeds Rs.100 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 lakhs:

(i) Where the variation is an excess :—All cases in which the excess exceeds 10% of the total sanctioned provision of Rs. 50 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 provisions taken together; if both exist.

(ii) Where the variation is a saving :—All cases in which the saving exceeds 10% of the original provision of Rs. 50 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. voted revenue voted capital, charged revenue and charged capital).Only such sub-heads as involve an excess of over Rs. 1 lakh each, may be picked up. If, however, there is no individual sub-head involving an excess of over Rs. 1 lakh, subheads which mainly account for the overall excess may be included. Of course, the criteria laid down in (a) and (b) (ii) 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 head-wise 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 head-wise Appropriation Accounts before they are got signed by the Secretary of the Ministry/Department as the Chief Accounting Authority.

Note: (2)     For the purpose of this para, variation means the variation under column 1 (re-appropriation element only) and the variation in column 4 taken together.

[Refer Correction Slip 119], [Refer Correction Slip 199]

11.5.2 The reasons for variations should be brief, lucid and analytical. The reasons should be mentioned in the order of their importance. Vague observations like "due to over-estimates", "covered by re-apprapriation" should be avoided.

11.5.3 The accounts should be got independently checked with reference to the Check List furnished at Annexure IV and a certificate to the effect that the various requirements mentioned in the Check List have been complied with and incorporated in the Account may be obtained from the checker(s).

[Refer Correction Slip 105]

11.6.1     Corrections necessitated in the Head-wise Appropriation Accounts after submission to Audit/C.G.A. whether due to reconciliation of expenditure with departmental authorities or otherwise and carried out in the Statements of Central Transactions through journal entries may be communicated to Audit/ C.G.A in the format given in Annexure V.

11.7.1     The audited Head-wise 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. The Condensed Accounts will be signed by the Joint Controller General of Accounts after the same are approved by the Controller General of Accounts on the file and furnished in triplicate to Audit for clearance. The fact of approval on the file by the C.G.A. will also be indicated in the forwarding letter. On receipt of clearance, or further comments on the Condensed Accounts from D.A.C.R, comments of latter, if any, will be complied with (where necessary, in consultation with the Chief Controllers/Controllers of Accounts etc. of the concerned Ministries/Departments controlling the grants/ appropriations) and the Condensed Accounts finalised under the signatures of Controller General of Accounts. The final Account (in quintuplicate) will be forwarded to D.A.C.R. for obtaining final clearance from the Comptroller and Auditor General of India before these are sent for printing. After the printed copies are received, 10 signatory copies and 2 other copies bearing fascimile signatures printed thereon (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 Government of India, Ministry of Finance (on behalf of the Government). Seven of the signatory copies each in English and Hindi (a certificate by the Senior Hindi Officer to the effect that the Hindi version is the true translation of the English version being appended thereto) will be furnished to Director of Audit, Central Revenues for obtaining signatures of the Comptroller and Auditor General of India on the Audit Certificate before their submission by the latter to the President. A certificate to the effect that reconciliation of Grantwise/Major Head-wise figures for the purpose of Union Govt. Appropriation Accounts (Civil)—has been completed with the major and minor head-wise figures of the Central Finance Accounts vide detailed statement(s) already furnished to Audit from time to time will be recorded in the forwarding letter addressed to D.A.C.R. As soon as the C. & A. G. of India furnishes three signatory copies each of the English and Hindi versions of the Appropriation Accounts for the year... .to the President, 10 ordinary copies of English and Hindi versions thereof will be supplied by the C.G.A.'s organisation to the Budget Division of Ministry 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, 450/250 copies of English/Hindi versions or 575 copies of diglot version will be supplied to the Lok Sabha Sectt. and 250/50 copies of English/Hindi versions to the Rajya Sabha Sectt. by 10.00 A.M. of the specified date. When an Intimation is received by the C.G.A. that the Accounts are laid on the Tables of the Parliament, the following number of ordinary (or otherwise) copies of the Appropriation Accounts will be supplied on the same date to the following authorities:—

  English Hindi
(i) Press Information Bureau .     .     .     .     .   50 50
(ii) Public Accounts Committee .    .    .    .    .    . 40 40
(iii) C.&.A.G. of India .    .    .    .    .    . 4 (interleaved and bound in rexine with title embossed in gold)
(iv) Director of Audit, Central Revenues .    .    .    .    .    . 8.8 28
 

 

4 (interleaved and bound in rexine with title embossed in gold)

An intimation will be simultaneously given to Controller of Publications, Civil Lines, Delhi by C.G.A's Organisation to release the remaining copies of the Appropriation Accounts to concerned Ministries/Departments/Offices according to the free mailing list already sent to him for the purpose.

[Refer Correction Slip 179]

11.8.1     Meanwhile, Chief Controllers/Controllers of Accounts etc. on receipt of intimation from C.G.A about any additions or alterations etc. made in the audited Head-wise Appropriation Accounts (based on the audit comments included in the condensed Appropriation Accounts before their final printing and presentation) will carry out all such corrections etc. in the audited Head-wise Appropriation Accounts. After carrying out such corrections, three copies of the Head-wise Account will be got approved by the Chief Accounting Authority (including the Statement of Recoveries adjusted in accounts in reduction of expenditure). The enclosures will be signed by the C.C.A./C.A./ Dy. C. A. who functions as the Head of the organisation. The final version of the detailed Appropriation Accounts will be furnished as follows:—

(a) Principal Audit Officer (D.A.C.R) 5 copies (including one copy signed by C.A.A. and the rest attested by the C.C.A./ C.A./Dy. C.A.A.
(b) Controller General of Accounts 1 Copy ( -Do- )

 

ANNEXURE I

Sample Form of the Head-wise Appropriation Account*.

HEAD-WISE APPROPRIATION ACCOUNTS FOR 19....... GRANT No. 40TRANSFERS TO STATE AND UNION TERRITORY GOVERNMENTS

Head Total grant or appropriation Actual expenditure excess+ Saving—
Rs. Rs. Rs.
Revenue Section  

 

 

Major Head ' 360 '       
B.—Grants-in-aid to State Government:   

 

 

B.I - Non-Plan Grants :      
B. 1(1)—Grants under Article 275 of the Constitution :

 

 

 

B. l(l)(l)—Under the Constitution (Distribution of Revenues) Order 1974      
(Charged) 5,03,12,00,000 5,03,12,00,000 ....
B. I(I)(2)—Additional Provision

 

(Charged)      
0.      5,00,00,000

 

 

 

R.    - 5,00,00,000 .... .... ....
  (Explanatory notes)

 

  Col. I ....  
B. 1(2)—Grants in lieu of Taxes on Railway Passenger Fares 16,25,00,000 16,25,00,000   
B. 1(3)—Promotion of Small Savings Scheme

 

 

 

R            38,000 38,000 38,274 +274
B. 1(4)—Railway Safety Works 3,00,00,000 i,i8,ao,935 —1,81,79,065
  (Explanatory notes)  
  Col. 4  

 

B. 1(5)—Relief on account of Natural Calamities

 

 

 

O.             3,00,00,000 
R.           - 3,00,00,000
.. .. ..
  (Explanatory notes)

 

B.1(6)—Other Grants :    

 

B.1(6)(i)—Relief to displaced goldsmith and their families

 

 

 

O.           30,00,000 
R.         - 30,00,000 
.. .. ..

 

(Explanatory notes)

 

B.1(6) (3)—Grants-in-aid towards write off of one half recoveries against consolidated Rehabilitation/Scholarships Loans    

 

R.         18,19,000 18,19,000 (Explanatory notes) 18,19,077 +77

 

 

 

B. 2 - Grants for State Plan Schemes :    

 

B. 2(I)—Block Grants

 

 

 

O.         272,58,00,000
S.           56,70,57,000
R.             2,23,34,000
331,51,91,000 330,72,28,000 - 79,63,000
  (Explanatory notes)

Col.I.......... Col.4..........

   
B. 3—Grants for Central Plan Schemes :

 

 

 

B. 3(1)—Other Social Security and Welfare Programmes :    

 

B. 3(1) (2)—Employment Promotion Programme

 

 

 

O.        5,25,00,000
R.     —2,31,00,000
2,94,00,000 2,81,08,000 -12,92,000
  (Explanatory notes)  

 

  Col.I.........
Col.4........
   
Major Head ' 362' 

 

 

D. -Payment of States' Share of Union Excise Duties :  

 

D. I-States' Share of Basic Union Excise Duties

 

 

(Charged)  

 

O.    588,69,00,000
S.      51,93,48,000
R.       5,00,00,208

 

 

645,62,48,208 645,62,48,208 
(Explanatory notes)
D. 2—States' Share of Additional Excise Duties in lieu of Sales Tax

 

Charged—
0. 185,80,00,000

 

S. 25,28,14,000 211,08,13,220 211,08,13,220
R.

      -780

 

Surrenders or withdrawals with in appropriation
R. 572 572

..

-572
Surrenders or withdrawals within grant
R. 3,19,09,000 3,19,09,000 .. 3,19,09,000
Charged 13,59,82.62,000 1359,82,61,428 - 572
Total Revenue

 

Voted 357,08,57,000 351,15,14,286 --5,93,42,714
Capital Section
Major Head '760'
AA.—Loans and Advances to State Governments :
AA. I—Non-Plan Schemes :
AA. l(I)—Share of Small Savings Collections
(Charged)
O. 27,000,00,000 245,95,00,000 248,79,00,000 +2,84,00,000
R. —24,05, 00,000    

 

  (Explanatory notes)  
Col.1..........
Col.4..........
AA. 1(2) - Relief on account of Natural calamities

 

(Charged)  
O. 2,00,00,000  
R. -2,00,00,000

 

 

 

  (Explanatory notes)
Col. I..........

 

AA. 1(3)—Other loans :

 

 

 

AA. 1(3)(I)— Relief to displaced Goldsmiths and their families      
(Charged)  

 

 

0. 10,00,000      
R. —10,00,000

 

 

 

  (Explanatory notes) 
Col. I...................
   
AA. 2—Loans for State Plan Schemes :

 

 

 

AA. 2(I)—Block Loans      
(Charged)                                        (i)

 

 

 

O. 585,57,00,000      
S. 115,18,50,000 723,42,47,000 719,97,14,682 -3,45,32,318
R. 22,66,97,000

 

 

 

 

 

(Explanatory notes)  

 

Col. I.......
Col. 4 .......
AA. 3—Loans for Central Plan Schemes      
AA. 3(1)—Other Social Security and Welfare Programmes :

 

 

 

AA. 3(i)(i)—Employment Promotion Programme      
(Charged)

 

 

 

O. 4,49,00,000      
R. —2,25,00,000 2,24,00,000 2,09,48,000 —14,52,000
 

 

(Explanatory notes)  

 

 

 

Col. I.. .....
Col. 4........
AA.4—Ways and Means Advances :  

 

 

AA.4 (i)—Other Ways and Means Advances      
(Charged)                                 (l)  

 

 

O. 100,00,00,000      
S. 50,00,00,000
R. - 35,00,00,000 115,00,00,000 96,09,53,518 —18,90,46,482
  (Explanatory notes)    
Col. I.......
Col. 4.......
Major Head ' 761'   

 

 

BB.—Loans and Advances to Union Territory Governments :      
BB.1 --Loans for Central Plan Schemes :  

 

 

BB. 1(i)—0ther Social Security and Welfare Programmes :      

 

BB. i (I)(I)—Employment Promotion Programme
0.    1,00,000  

 

..
R. —1,00,000  

 

 

Surrenders or withdrawal within appropriation
R. 40,73,03,000 40,73,03,000 .. —40,73,03,000
Surrenders or withdrawals within grant
R. 1,00,000 1,00,000 .. —1,00,000
TOTAL CAPITAL Charged 1127,34,50,000 1066,95,16,200 -60,39,33,800
     

 

Voted 1,00,000 .. —1,00,000

 

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

(                         )           
*Chief                               

Controller of Accounts

*Dy.__________________

*Financial Adviser_______

*Secretary                        

Ministry/Department of........

 

ANNEXURE II 

Grant No. 6 - DEPARTMENT OF FERTILIZERS FOR 19....

Details of recoveries adjusted in accounts in reduction of expenditure

Sub-head Total estimates Actuals Actuals compared with total estimates
More(+) Less(-)
(In thousand 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 1075,00,00 1051,01,45 (+) 24,98,55

* Chief / * Dy. Controller of Accounts

* Secretary, Ministry/Department 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.

[Refer Correction Slip 205]

 

ANNEXURE III

Statement showing Reconciliation of Approproiation Accounts figures with the Statement of Central Transactions - (Finance Accounts) figures for the year 19......

Total Revenue

Total Capital

Charged Voted 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 Accounts 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 the reason 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 details appended indicating the number and name of Grant of functional Ministries/Deptts. in which the amount will be included, sub heads affected and authorisation issued by the latter).
5. Net expenditure (1-(2+3)+4)
S.C.T figures

Certificates

1.    Certified that Rs. ..... shown in Sl. No. 5 above agrees with the expenditure figures shown in the 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.

* Principal Chief / Chief / Deputy Controller of Accounts


* Strike off which ever is not applicable.

This takes effect from the year 1995-96.

[Refer correction Slip 206]

ANNEXURE IV

Check List to be used by Chief Controllers/Controllers of Accounts before submitting Head-wise Appropriation Accounts for audit scrutiny.

I. Heading

(a) Are number and/or nomenclature of the Grant/Appropriation the same as given in Part II of Demands for Grants?

(b) Have the words 'All voted'/ 'All charged' indicated on the top right hand corner of the first page of the Account in cases where the accounts exclusively pertain to grants/appropriations?

II. Column I—Head

(a) Have the sub-heads been grouped separately for 'Revenue' and 'Capital' Sections?

(b) Do the lettering and nomenclatures of sub-heads agree with those of the corresponding sub-heads printed in Part II of Demands for Grants?

(c) Have the variations in lettering and nomenclatures at (b) or newly opened subheads, if any, been authorised by Finance Ministry?

(d) If the variations at (c) or newly opened sub-heads have not been sanctioned by Finance Ministry, furnish to Audit/C.G.A, the authority under which the variations/ new sub-heads have been incorporated in the Accounts.

(e) Have the provisions—Original (0)/Supplementary (S)/arranged by re-appropriation (R) been shown under each sub-head in the same order?

(f) In cases where the original provision is not varied, has it been verified that its amount has not been shown in column 1 but instead mentioned in column 2?

(g) In cases having supplementary provisions or additional funds provided by re-appropriations, has it been verified that the amounts involved are not prefixed by a plus sign; (the amounts of funds re-appropriated from sub-heads should, however, be accompanied by a simple minus sign and the sign should not be put within brackets)?

(h) Has a statement of funds re-appropriated to and from different sub-heads been prepared separately for Revenue" and 'Capital' Sections of the Account as in the Annexure A?

(i) Has the amount worked out and shown as 'surrendered' in the statement(s) at (h) been accepted by Finance Ministry?

(j) Does the surrendered amount(s) as accepted by Finance Ministry agree with the corresponding amount(s) shown in the Head-wise Account under the sub-head(s) 'Surrenders or Withdrawals within a Grant/Appropriation?' 

(k) Has the sub-head 'Surrenders or Withdrawals within a Grant/Appropriation' been opened even in cases where no funds have been surrendered and 'Nil' amount shown there-against?

III. Column 2-Total Grant or Appropriation

(a) In case of exclusive Grants or Appropriations, has the heading of the column been corrected as Total Grant/Total Appropriation?

(b) Have the total provisions (including Supplementary provision) worked out for 'Revenue' and 'Capital' Sections been agreed with the corresponding totals shown in Part II of Demands for Grants (including Supplementary grant/appropriation) separately for charged and voted portions (this would be possible only if the amount shown under the sub-head 'Surrenders or Withdrawals within a Grant/Appropriation' is also taken into account)?

IV. Column 3-Actual expenditure

(a) Has it been ensured that the figures (gross) of expenditure noted against each sub-head nave been posted from the Appropriation Audit Register (including March Supplementary Accounts) and not from the Consolidated Abstract (Payments)?

(b) Have the figures shown against various sub-heads been agreed (minor head-wise) with the corresponding figures shown in the Statement of Central Transactions? Do the aggregate amounts for 'Revenue' and 'Capital' Sections also tally with the corresponding amounts shown in the Statement of Central Transactions AFTER TAKING INTO ACCOUNT THE CORRESPONDING Recoveries adjusted in reduction of expenditure in the accounts?

V. Column 4—Excess + Saving-

(a) Has the heading been suitably corrected in cases where the Account shows only cases of excesses or savings?

(b) In cases of variations between columns 3 and 2, have the amounts of variations been pre-fixed by a proper sign i.e. - or + (Not to be bracketted)?

VI. Explanations for Variations

(a) Have all variations both savings and excesses, which exceed Rs. 100 lakhs under a sub-head, irrespective of the percentage which the variation bears to the sanctioned provision (original or supplementary, or both taken together) been explained?

(b) In cases where grants/appropriations as a whole (i.e. the amounts sanctioned for its individuals segments i.e., Voted-Revenue, Charged Revenue, Voted Capital, Charged-Capital) have been exceeded, have excesses in all individual sub-heads which fall in the categories below, been explained :—

(i)  Such sub-heads which involve an excess of over Rs. one lakh each, or

(ii) if there is no individual sub-head which involve an excess of over Rs. one lakh all such sub-heads which mainly account for the overall excess?

If not, has action been initiated to obtain wanting information and the word 'Awaited' indicated under concerned sub-heads?

(c) Have all other excesses (even though not exceeding Rs. 100 lakhs each) i.e. cases other than those at (a) above, which are more than 10 % of the total sanctioned provision (which means original provision if there is no supplementary provision; or supplementary provision if there is no original provision; original and supplementary provision taken together if both exist) or Rs. 50 lakhs, whichever is higher, been explained?

(d) Have all other savings (even though not exceeding Rs.100 lakhs each) i.e. cases other than those at (a) above, which are more than 10% of the original provision or Rs. 50 lakhs, which ever is higher, been explained?

(e) Have all savings even though not exceeding Rs. 100 lakhs but which exceed 10% of the supplementary provision, if any, been explained?

(f) Are the explanations given for variations clear, complete, and conclusive in all respects (please refer to the detailed instructions issued separately)? In case any information is wanting, has the same been called for demi-officially from the concerned Controlling Officers/ Budget Section of .the Ministry? (The various factors responsible for variations are to be explained in the order of their importance, i.e. with reference to the amount involved and in the descending order).

[Refer Correction Slip106], [Refer Correction Slip 199]

VII. Other points

(a) Has the correctness of the amounts mentioned in columns 2 to 4 against different sub-heads and also of the total amounts shown separately for the 'Revenue' and 'Capital' Sections of the Account been got independently checked?

(b) Has a certificate to the effect that the expenditure included in the Account been sanctioned by the competent authority recorded at the end of the Account?

(c) In case some of the expenditure included in the Account has not been sanctioned by the competent authority, has the certificate at (b) been suitably qualified and list of items of expenditure not sanctioned attached to the Account in the prescribed form?

(d) In case any expenditure included in the Account has not been sanctioned by the competent authority, has any action been taken or proposed to be taken to have that expenditure regularised/sanctioned expost racto?

(e) Has the following documents required to accompany the Account been prepared properly in the prescribed form:—

(i) Statement of Recoveries adjusted in accounts in reduction of expenditure.

(ii) Statement showing advances met from Contingency Fund of India which remain unrecouped at the end of the financial year.

(iii) Statement showing Reconciliation of figures of total expenditure as shown in the Appropriation Accounts with the corresponding figures appearing in the Statement of Central Transactions (Finance Accounts).

(iv) Statement showing Reconciliation of figures of expenditure shown against individual subheads and the related figures appearing in the Statement of Central Transactions.

(v) Statement showing number and date of Re-appropriation and Surrender orders accounted for in the Account.

VIII. Fund Accounts

(i) Whether opening balance agrees with the closing balance shown in the preceding year's Appropriation Accounts and also with the opening balance in Statement No 18 of Finance Accounts for the related year?

(ii) Whether Receipts shown in the Fund Account agree with the figures under the head "Transfers etc." in the Head-wise Appropriation Accounts and also with the figures (indicating the Major and Minor heads) booked in the Statement of Central Transactions—both in the Consolidated Fund and Public Account transactions?

(iii) Whether the Disbursements shown in the Fund Account agree with the figures indicated in "Statement of Recoveries adjusted in accounts in reduction of expenditure and also with the figures (indicating Major and Minor Heads) booked in the Statement of Central Transactions in Consolidated Fund and Public Account?

(iv) Whether the Closing balance of the Fund Account agree with the closing balance shown in Statement No. 18 of die Finance Accounts of the related year?

(v) If no transactions relating to either to Receipts or to Disbursements or to both has taken place in the Fund Account— whether it has been ensured that there are no omissions or misclassifications of such transactions?

(vi) Where transactions in (v) above had not taken place in the Fund Account for quite a long tune, has the necessity of continuing the Fund Account been duly considered?

(vii) Whether all the Fund Accounts relating to your Ministry/Department or related grants have bee a indicated in the Statement to be furnished for the purpose of the Appropriation Accounts? If not, the circumstances for not including all the Fund Accounts in the Appropriation Accounts may be elucidated in the forwarding letter to safeguard against any omissions.

(viii) Has the intention for transfer of Government assets as a gift to a non-government institution/ body been reported to Parliament through Part III of the Demands for Grants for the year?

(ix) If reply to (viii) is in the affirmative, and if the expenditure on the acquisition of the assets transferred had been incurred during this same year in which transfer thereof had been formally sanctioned and had figured in the actual expenditure exhibited in the Appropriation Accounts or the assets intended for transfer reported to Parliament vary materially from those actually sanctioned and transferred, has a footnote been added to the Head-wise Appropriation Accounts indicating the factual position/variation?

(x) In case expenditure on the assets transferred had formed part of the actual expenditure against the functional head concerned in the Appropriation Accounts of a previous year(s) under the capital head(s) of account and in cases where the classification of the relevant assets and amounts thereof had entered the accounts are clearly discernible from the relevant records, has the same been proposed for being dropped proforma from the concerned capital head(s) in Statement No. 12 of the Finance Accounts with full details, for enabling a footnote to be added therein?

IX. Approval of Head-wise Account for Audit Scrutiny

(a) Has the Head-wise Account duly prepared and checked been got approved by the. I.F.A/Chief Accounting Authority on the file before its submission to Audit/C.G.A. for scrutiny/condensation?

(b) Has the fact that the Account has been approved by the I.F.A./Chief Accounting Authority as at (a) been also indicated in the letter forwarding the Account to the Accredited Audit Oflicer/C.G.A. for scrutiny/condensation?

(c) Does the forwarding letter give particulars of sanctions or authority under which modifications / alterations noticed in lettering and/ or nomenclatures of subheads have been made or new sub-heads opened?

(d) Has the Account as also other statements accompanying it been signed by the Controllers of Accounts before these are submitted for audit scrutiny?

X. After Audit Scrutiny

(a) Has formal 'No Comments' certificate been obtained from Audit?

(b) Have the various observations made by Audit been taken into account in finalising the Account and corrections/ modifications/ additions made as a result thereof also got cleared by Audit?

(c) Has the audited Account (including expenditure certificate) been got signed by the I.F.A./Chief Accounting Authority alongwith the Statement of Recoveries adjusted as reduction in expenditure in the Accounts?

(d) Have the other accompanying statements [see Item VII(e)] been signed by the Controller of Accounts?

(e) Have the number and date of tile letter with which No Comments' certificate has been received been mentioned in the letter sending the audited Accounts to D.A.C.R. and C.G.A.?

 

Annexure A

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

No. and / or name of the Grant / Appropriation

S.No. No. and date of re-appropriation order Sub-head Amount re-appropriated from (—R) to (+R) Remarks

1

2

3

4

5

6

        Rs. Rs.

 

Total

 

 

 

 

(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—

(a) Revenue—charged
(b) Revenue—voted
(c) Capital—charged
(d) 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 re-appropriation orders mentioned in column 2 should to 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.

 

  ANNEXURE V

Statement showing particulars of corrections to the Head-wise Appropriation Accounts

Grant No. and name Sub heads of the Appropriation Account

Amount shown/to be shown in col. 3

Amount of corrections 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
l 2 3 4 5 6 7 8
Far Read  

 

 

 

 

           
         

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

Note :— The Corrigendum will be signed by the officer who has signed the Head-wise Appropriation Accounts to be 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:

Revenue

Charged
  Voted

For
 

 

Total capital

Charged
  Voted

 

 

Total Revenue

  Charged  
    Voted

Read

Total Capital

Charged 
  Voted

 

Appendix

List of items held under objection

S.No. Bill No. and date Name of Office/ D.D.O. Amount Rs. Nature of objection

1

2

3

4

5

 

 

 

 

Action taken, if any to regularise the matter

Remarks

6

7

 

* Chief
  Controller of Accounts

*Dy.
Ministry/Department of.............

*Strike off whichever not applicable.