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NO. G~25018fCGA-AA/Time Schedule/2Ul3-14/625
Government of india
Ministryr of Finance
Department of Expenditure
Controller General of Accounts
4‘“ Floor, Lok Nayak Bhawan
Khan Market, New Delhi 110511
Dated, the 20‘" February, 2014
OFFICE MEMORANDUM
Subject: Preparation of Union Government Appropriation Accounts {Civil} for 201344
*Time Schedule for Submission, Audit and Finalisation.
finalised for their presentation in Parliament
The Union Government Appropriation Accounts {Civil} for the year 2013-14 are to be
For this purpose, a “Time Schedule' for
submission of Appropriation Accounts in four stages has been drawn up and is enclosed. All Pr.
Accounts Officers of the Minlstries/Departments including those of UTs without legislature
are requested to ensure that the ’Time Schedule’ appended as Annexure 'A' 8A '8' to this OM is
strictly adhered to.
Outer dates for submission of all 4 stages of Headwise Appropriation Accounts are:
25‘“ ApriL—ZOM
l
(a) Stage Hi Grant Statement as per Annexure 'A’
in), I'Auditmirant Statement Witt—ithin one month" of submission—of Grant
1' ' Statement I
B Stage—II i Gfifiungmld and 13‘hJune, 2014 ‘
Headwise Appropriation AccOunts as per details in Annexure '8'
_ (d) Audit. of Headwise Appropriation Within one month of submission old—tage ll of—
i ! Accounts by Accredited Audit Offices Headwise Appropriation Accounts. _____ —_
(e) 1Stageelll Within SEven days of receipt of Audit's No
Audited Headwise Appropriation Comn'ients/ Comments on stage-ll alongwithl
Accounts documents / certificates as mentioned at (a), {bl
& (c) in Annexure 'C’ i
(f) Stage — 1V _ After clearance of Condensed Accounts of India and further communication from thisi
office.
2. It may be ensured that all the requisite certificates, statements as prescribed are
furnished alongwith Grant Statements/Headwise Appropriation Accounts at each stage.
Number of copies required to be sent at various stages are given in Annexure "C".
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3, The Appropriation Act assented to by the President is based on the totals shown in the
Main Demands for Grants prepared by the Ministry of Finance and passed by Parliament. The
totals of each Major Head and the total provisions under Revenue and Capital Sections
separately for charged and voted as per DDG and as depicted in Appropriaiton Accounts should
exactly correspond to the provisions included in the Main Demands for Grants.
4. Principal Accounts Officers should ensure that the reasons for variations are brief, lucid
and analytical and mentioned in the order of their importance to avoid criticism of Public
Accounts Committee and Audit. It may specifically be ensured that objecthead-wise reasons
properly correlated with the heads/amounts are provided in the re-appropriation/surrender
order itself in the absence of which Grant Statement shall not be accepted.
5. After finalisation of Stage II, Pr. Accounts Office will intimate "excess in a
grant/appropriation, savings of Rs.100 crores or more in a segment and cases of New
Service/New Instrument of Service" to the Grant Controlling Authority for confirmation of
excess/saving and initiating action for the preparation of Explanatory Note.
Pr.CCAs/CCAs/CAs may ensure that Explanatory Notes for saving of Rs.100 crores and more
and for all excess are submitted with the Headwise Appropriation Accounts Stage — lit to the
Directorate General of Audit Central Expenditure, New Delhi for vetting with a copy to CGA.
6. Five copies of Detailed Demand for Grants and Headwise Appropriation Accounts of
each stage in MS-Excel format (soft copy) may be provided to Office of Director General of
Audit (cc).
Hindi version follows.
(ALOK KUMAR VERMA)
DY. CONTROLLER GENERAL or ACCOUNTS
Encl: Annexures 'A’, ‘B’, ‘C’
All Secretaries of Ministries/Deptts.
All FAs of Central Ministries/Deptts.
All CCAs/CAs/Dy.CAs of Ministries/Deptts.
Director of Budget Ev Accounts, A&N Admn., Port Blair - 744101.
Director of Accounts, Daman & Diu, Daman.
Secretary (Pay & Accounts), Admn., of UT. Lakshadweep, Kavaratti-682 555.
Controller General of Defence Accounts.
PAO, Lok Sabha.
PAO, Raj'ya Sabha.
wwwmwewwe

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PAO, President’s Secti.
PAO, Election Commission.
Diretlor (TA), Deptl. of Telecommunications, New Delhi
Institute of Govt. Accounts and Finance, Old JNU Campus, New Deihi
iTD (for placing in Website), Office of (GA.
P510 CGA.
PS to Addl. CGA/Jt. CGA.

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Copy of the above ON: is forwarded to undermentioned offices with the request to ensure that the
copies of the Audit observations on Grant Statement and Headwise Appropriation Accounts are
endorsed to this office:-
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were
Director General of Audit, Central Expenditure, LP. Estate, New Delhi - 110002.
Pr. Director of Audit, Economic & Services Ministries, New Delhi - 110002.
Pr. Director of Audit, Scientific Deptts., New Delhi.
Director General of Audit, Defence Services, L-ll Block, Brassey Avenue, New Delhi.
Pr. Director ofAudit, Central, Kolkata. [Branch Office of Director General of Audit (Central),
Kolkata (At Port Blair), UT Andaman and Nicobar Islands, SP/l, South Point, Port Blair —744106.
Pr. Director of Audit, Central, Ahmedabacl, Audit Bhawan, Navrangpura, Ahmedabad 380009.
Pr. Director of Audit, Telecommunication, New Delhi
Director Genera! of Audit (Central), Chennai. (At Kochi) Dy. Director, AG's Office Building, Jubilee
Road, Kaloor, Kochi - 682017
Copy of above OM. is aiso forwarded to;
C&AG of India.
Director General of Audit (Central), Chandigarh, Plot No. 2] 8t 27., Lekha Pariksha Bhawan,
Sector l7-E, Chandigarh.
AG. (A&E), Gujarat, Ahrnedahad.
J ()1) Dip
AG. (Audit), New Delhi.
ST. Accounts Officer

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AFTWEXJi
Time Schedule for 2013714 (Stage 1 — Grant Statement)
SI...0. Name of Minisirv/Deptt. Grant Numbers Total
and accredited Audit Offices grants
A — To Pr.Director of Audit, Economic & Service Ministries, New Delhi.
1 Chemicals, Fertiiizers & Pharn'raceuticals 6,18 l 3
2 Civil Av|.& Tourism 1 934 2
3 Coal I 10 1
4 Commerce 11 1
5 Corporate Affairs _ _ I 18 1
Teniles I 93 1
__7 Heavy |n_dustry,l°ub|ic Enterprises, [PP 81 MSME __ _ _ 51,__52, _12, 66 4
_ 8 __Mines __ _ __ _ _ ‘- | _ _67_ _ _1
__ 9 .1Seel Me. __ We; ._,_ _93. 1"
10 _ _Petroieum 84 Natural Gas.__ _ __ - I _b II__ _ 74 1
1_1__ '39???" _ _- . .__ . __ -5 _ 76. _ 1
d _22 7 Shipping, Road Transport and Highways __ 82, 88 __ 2
_13 viii-Si Urban Emp.&P._e_ I _ fl#__I_ _I __I_ _32203'191103 _4__
_14 _Fina_nce 8r Disinv_e§tme_nt__ ____ _ _ _—__ _ _ 33, 34, _3_5, 38, 45_ 5 _
_ T_o_t_a_l ‘A‘_ __H _ ________ _ __ _ _ 2_3_ _
B — To Pr.Director of Audit, Scientific Departmwlhi. _ _ _
___l__ Environment 81 Forests ___ _____ __ ___h — I _____ _ __ 31 _ _ _ 1
2 New 85 {{eneyveble Energvh _ ___p____ _ _ _ _______J _ 69 _ _ _ 1
3 _Science_& Technology _ w __8!_3, ___—é
LAEVE..[F'EFA___ _w_ __ ___ ___ _ _ “ewe-
_2
I _5_ “Wire: Resources I _ _ _ _____ ____ ___ _ 195— _ __ __ -_ _1 _
__§__E_arth Sciences _ I _ _ __ ____‘__ __ $0 ___ _ _ 1
. . . . we _ _ ' _ .90 _ _ 1
;—__ Total '6’ _ _ __ u I _ _ _ _ __ I 10
C—iiijoBi—rego—rkierieral of Elijktlentralgcieipts, New D_e|l_1i_. ___ _ _ __“’—
_ Finance (Revenue) __~ _ __ 42 1 _
_ 2 _ 'CBDT 43 1
v u 3 caec _ _ - 4:4- - 1
‘ Total ’C' _ __ __‘A _ ___ 3
' ' _ ..__ _ _
Directorgeneral of Aud—it,__C_ent_ra_il Exoenflitirre, Nevv De_ihi_. _ _
1 iAgriculture _ __ _ _ __l __m___ 1,2,3 _ _ _ _3
q ' 2 __iConeLin-ier Affairs {crow & Public Distribvtion _ ___ 16,1? _ l 2
_ 3 External Affziirs “1 __I' 32,70 2
— 4 lF-oocl Proceqsing industries r _ l _ _46 _ 1
5' lfinance _ L I 36, 37, 39 _ 3
___c .CPAO I i _I _ _ 40 ___l __1_
7 iHeaith & Family Welfare 47, 48, 49,50 1 4

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Annexure'C'
No.0f copies required to be Sent at various stages
6.00 1,. .2 2 _
r..qu ESE 3:362 T
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$253
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2: 32 62:0 £34.;
5 vowmucemiuzm GE “Em 35wwa _
.H _ .2 $0 9: 5 .3:me ES 96
._ .chESmE Ewe/05m m5 usage: m
.-.-. he
100 crores or more
Stage — We Final l-leadwise Appropriation Accomts on
hearing from this office
PLAccounts OHICET wilh a rnenliOn in the forwarding letter
that.
(a) the Account has been approved bythe CAA i.e. Secretary
on file
/exr.eas grantsfappropriaiions (wherever applicable] has
1 Stage *1 {Gram Statements}
'[Signed by Pr CCA/CCA/CA)
{Signed by Pr CCA/CCAXCA]
(b) Audit’s ‘No Comments’ have been received/Audit's
Iobservaiidns have been COIIipl'IEd with.
(c) Explanaiory Note fer saving; of Rs.
been submitted to Audi: for vetting
in re_sp_ect'0f Gr-ants of which Director General 0i Audit, Central Expenditure, New Delhi is Accredited Audit Officer
Ill I ¢ 11.11!
é'St-aee — Ill {Audried Headwise ApprnA/“cslSigi-ied by
‘2;Stage — ll (Heatiwise ApprrtAfcsl
lhese copies are to be sent to BGACE New Delhi.