No. G.25018/1/2013-20141MF-CGA/FA/TS/ I 0 3_5
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
CONTROLLER GENERAL OF ACCOUNTS
4TH FLOOR, LOK NAYAK BHAVAN
KHAN MARKET, NEW DELHI- 110003.
Dated : 20.02.2014
OFFICE MEMORANDUM
Subject: Preparation of Union Government Finance Accounts 2013-2014 — Time Schedule for
closing of annual accounts for the year.
The Union Government Finance Accounts are required to be prepared for their presentation to
Parliament. It is, therefore, necessary to ensure that the Finance Accounts of the Union Government
are finalised in time. In order to ensure that the Finance Accounts are printed by the due date, it may be
ensured by all Principal Accounts Offices that the Time Schedule, which is given below, is strictly
adhered to.
2.
The following is the time —schedule for closing/finalization or the Accounts for 2013-14:
S.No.
Items of work
Due Date
(i)
Submission of figures relating to Interest Receipts / Grants-in-aid/Loans
and Advances appearing respectively under the Major Heads '0049- Interest
Receipts (01 & 02) and 3601/7601 in Central Books to be furnished to the
State Accountants General for the purpose of reconciliation with
corresponding figures under Major Heads 2049/1601/6004 appearing in the
books of various Accountants General.
16th May,
2014
(ii)
The Annual Progress report of balances adopted/dropped on proforma
basis from 1.4.2013 to 31.3.2014.
23rd may,
2014
(iii) Preparation and Submission of Statement of Central Transactions (SCT)
through e-lekha.for 2013-2014 to C.G.A. (Finance Accounts Section). Hard
copy of SCT and supporting statements duly signed may be sent to this office
after submission of SCT on e-lekha. Acceptance of SCT by Finance Accounts
Section may be ensured and in case the SCT has been redirected, the same
may be re-submitted after doing the needful.
28th May,
2014
(iv)
Furnishing of Statements(s) of Annual expenditure in respect of 'Composite'
grants to the concerned Principal Accounts Offices accompanied by
Certificates to the following effects:-
(i)
The expenditure (Group-Sub-head wise) tallies with (Major/Minor
head wise) SCT figures and has been reconciled and accepted by
the Head of Department/Ministry.
(ii)
All expenditure had been sanctioned by the competent authority
(except...)
28° May,
2014
' .
f=f -. •
r (v)
Submission of proposals to C.G.A. (Finance Accounts Section) for
adjustments on proforma basis outside the books of R.B.I. between Railways,
Posts, Telecommunication, Defence, and Civil (Instructions contained Para
8.14.1 of Civil Accounts Manual refer)
6th June,
2014
(vi)
Last date for submission of Journal Entries through e-lekha.
( The module for submission of JE will be available only after acceptance of
30th June,
2014
SCT by Finance Account Section. Hard copy of JE duly signed by
CCA/CA/Head of Organization may be sent to Finance Accounts Section to
get the approval of CGA. JE for e-Lekha will be approved by Finance
.
Accounts Section only after hard copy is received and JE has been accepted
by CGA.)
3.
A Checklist for submission of SCT is enclosed. This may be attached to the letter
forwarding the SCT duly signed by Pr. A.O. and countersigned by the Head of the Accounting
Organisation (CCA/CA, etc.)
4.
In pursuance to the instructions contained in this office O.M. No.14 (10)/86/TA/ 1192 dated
1.12.1986, the Union Government Finance Accounts and Appropriation Accounts are to be compiled
in thousands of rupees.
7.
Receipt of this OM may please be acknowledged.
8.
Hindi version will follow.
( Alok Kumar Verma )
Dy. Controller General of Accounts
To.
1.
All CCAs/CAs/Dy. CAs.
2.
The Accountant General (Audit) Delhi,
I.P. Estate, New Delhi.
3.
Chief Controller of Accounts,
Department of Space,
Antariksh Bhavan, New B.E.L. Road, BANGALORE- 560094.
4.
The Pay & Accdunts Officer,
Lok Sabha Secretariat,
Room No. 302, Parliament House Annexe, New Delhi.
5.
The Pay & Accounts Officer,
Rajya Sabha Secretariat,
Room No. 201, Parliament House Annexe, New Delhi.
6.
The Pr. Accounts Officer-cum-Pay & Accounts Officer,
President Secretariat, Rashtrapati Bhavan, New Delhi.
7.
The Pay & Accounts Officer,
Election Commission of India,
Nirvachan Sadan, Ashoka Road, New Delhi.
8.
Director of Accounts,
Daman & Diu, DAMAN.
9.
Director of Accounts & Budget,
0/o The Chief Pay & Accounts Officer,
Andaman and Nicobar Islands Administration, PORT BLAIR.
10. The Accountant General (A&E),
U.T. Chandigarh, Sector-17, Chandigarh- 160017.
11. The Accountant General,
Gujarat, AHMADABAD- 380001.
12. Director of Accounts and Treasuries,
Directorate of Accounts and Treasuries, PUDUCHERRY.
13. The Secretary ( Pay & Accounts),
Administration of Union Territory of Lakshadweep,
KAVARATTI- 682555.
14. Principal Director of Audit (Central),
18, Rabindra Sarani, Poddar Court, Kolkotta- 700001.
15. Principal Accounts Officer,
National Capital Territory of Delhi,
'A' Block, Vikas Bhavan, New Delhi.
16. The Controller General of Defence Accounts,
(Defence Civil), Ulan Batar Road, Palam, Delhi Cann - 110010.
17. The Controller General of Defence Accounts,
Defence Services, Ulan Batar Road, Palam. Delhi Cann - 110010.
18. The Secretary, Ministry of Railways (Railways)
Rail Bhavan, New Delhi.
19. The Director (PA-II), Department of Posts,
Dak Bhavan, Sardar Patel Chowk,
Parliament Street, New Delhi.
20. The Director General,
D.G. (Telecom) is requested to furnish the
Department of Telecommunications,
following information along with theSCT:-
Sanchar Bhavan, New Delhi.
21. Chief Controller of Accounts,
Department of Atomic Energy,
C.S.M. Marg, MUMBAI-400039.
1. Receipts from BSNL towards
Licence Fee
MH 1275
2. Entry Fee payable by VSNL MH 1275
3. Pension contribution recoverable
from BSNL
MII 0071
Details of revenue receipts under M.H. 0801
and 0852 under the following sources may
be furnished:-
1.) Fuel Fabrication Facilities
2.) Rajasthan Atomic Power Station
3.) Fuel Inventory
4.) Heavy Water Pool Management.
22.
Director General of Audit ( Fin. Accounts Section) Central Expenditure, New Delhi.
23.
The Comptroller and Auditor General of India, Bahadur Shah Zafar Marg, New Delhi-
110002. All the Accountants General may be requested to follow the above Time Schedule
strictly.
24.
The Principal Director of Audit-I, Central Revenues, New Delhi.
25.
The Director of Audit, Economic and Services Ministries, AGCR Building, New Delhi.
26.
The Director General of Audit, Defence Services. L-II Block. Brassey Avenue, New Delhi.
27.
D.A.C.R.-II, New Delhi.
28.
Pr. Director of Audit, Scientific Department, AGCWM Building, New Delhi.
29.
Director of Accounts, Goa, PANAJI, GOA.
30.
The Manager, R.B.I., Central Accounts Section, Nagpur.
31. Accounts Officer, Government Link Cell, I Floor, N.S. Building, Opp. VCA grounds,
Civil Lines, Nagpur- 440 001.
xC Dy. CGA Web Cell. (ITD Section for uploading on CGAs website)
33. Jt. CGA (Finance Accounts).
34
Pr. Chief Controller of Accounts,
Pr. CCA (CBEC) is requested to furnish the
Central Board of Excise & Customs,
following information along with the SCT.
New Delhi.
Receipts on account of National Calamity
Contingency Fund booked under MI! 0037-
00-101 (Sub IIead 11)
35
Chief Controller of Accounts,
Ministry of Finance,
Department of Economic Affairs,
Room No. 240-B, North Block, New Delhi.
Details of Receipts incidental to market
borrowings may please be furnished.
CHECK LIST FOR SUBMISSION OF STATEMENT OF CENTRAL TRANSACTIONS
Seven printouts of the SCT (one summary, three abstract and three detailed reports) are
enclosed.
2.
Reasons for minus transactions appearing in the SCT are furnished.
3.
Grant wise break up of all expenditure transactions is furnished.
4.
Major Head wise break up of Pay & Allowances for the year 2013-2014 is furnished.
5.
The corresponding loan Major/Sub-major/Minor Head wise details of interest receipts
are furnished.
6.
State/UT wise details of each transaction under Major Heads 7601 and 7602 are
furnished.
7.
State/UT wise details showing corresponding loan Major/Sub-major/Minor heads in
respect of each transaction under Major Head 0049 are furnished.
Company-wise breakup of dividends received and the year to which dividends pertain
are furnished.
9.
All receipt and expenditure transactions (under revenue heads) were compared with
Previous year and the reasons for marked variations have been furnished.
10. All the prescribed certificates have been furnished.
11. Details of disinvestments of Govt.'s equity holdings are furnished (Para 16 of Annexure
Refers.)
12. Information on Subsidies is enclosed.
Sr. Accounts Officer
Pr. Accounts Office
Counter Signed
Chief/Controller of Accounts