No. G-25018/CGA-AA/Time Schedule/2013-14/ 65-3
Government of India
Ministry of Finance
Department of Expenditure
Controller General of Accounts
7th Floor, Lok Nayak Bhawan
Khan Market, New Delhi — 110511
Dated, the 1'1 th March, 2014
OFFICE MEMORANDUM
Subject: Detailed guidelines for preparation of Union Govt. Appropriation Accounts (Civil)
2013-14.
Reference is invited to this office OM No. G.25018/CGA-AA/Time schedule/2013-14/625
dated 20.2.2014 for submission of accounts, Audit and finalisation of Union Govt. Appropriation
Accounts (Civil) for the year 2013-14. Further instructions in this regard are as under:
General Directions:
1. DDG may be reviewed in advance and corrigendum if any may be got issued/endorsed with
Stage I of the account.
a) While scrutinising the Detailed Demands for Grants, it may be ensured that the
classification of Major head, Sub-Major head and Minor heads are as prescribed in the
List of Major and Minor Heads of Accounts.
b) No new sub-head/detailed head will be opened and incorporated in DDG without
getting numeric codes thereof from this office.
c) The name of the Public Sector and Other Undertakings will appear as a sub-head
below the concerned Minor Head.
2.
As per Ministry of Finance, Deptt. of Economic Affairs, Budget Division, O.M. No.71(26)-
B(D)/2001 dated 15.5.2002, only those corrections which lead to the opening of Heads of Account
and/or correction to expenditure provision made in the Detailed Demands for Grants require prior
approval of the Budget Division of the Ministry of Finance. All other remaining corrections in the
Detailed Demands for Grants may be made by the Administrative Ministry/Deptt. with the
approval of Financial Adviser of the Ministry/Deptt. This may please be followed strictly to avoid
unnecessary correspondence in this regard with Budget Division.
3.
As per M/o Finance, Deptt. of Economic Affairs (Budget Division) O.M. No. F.2(66)-
B(CDN)/2001 dated 14.9.2005, breakup of the lumpsum provision for development of North
Eastern Areas and Sikkim - is to be shown upto object head level under the Major Head "2552"
and Major Head "4552" in the Detailed Demands for Grants corresponding to different functional
major / sub-major / minor heads, indicating the details for eventual re-appropriation. After
approval of the budget by the Parliament, the expenditure provision can be transferred to
functional head for incurring expenditure through re-appropriation by exercise of powers

delegated vide Mb o Finance D.O. letter of even no. dated 12.6.2001. No expenditure should be
booked directly under these Major Heads viz. "2552" and "4552".
4.
All certificates/documents provided with each stage of the accounts may invariably be
signed by Pr.CCA/CCA/CA.
Submission of Stage — I i.e. Grant Statement
Due date for submission — 25.04.2014
A.
General Directions:
1.
The Headwise Appropriation Accounts is to be prepared according to the nomenclature
etc. upto sub-head level, as printed in the Detailed Demands for Grants. Sub-heads should be
shown in serial order to facilitate correct checking of the account.
2.
The amount of Surrender shown in the Grant Statement should always correspond with
the Audit Order issued by the Ministry of Finance for acceptance of the surrender and in no case it
should differ from the accepted amount even if the proposed amount by the Ministry was
different from the actual accepted amount. It may be ensured that surrender details and Audit
order thereof are in thousands of rupees.
3.
The variations (savings/excesses) in Col. 1, exceeding the financial limits given in Para
11.5.1 of CAM as amended from time to time are properly recorded.
4.
A certificate from the Budget Section of the Ministry indicating the number and date of re-
appropriation/surrender orders issued during the year.
5.
Certificate to the effect that Grant statement has been got vetted from the grant
controlling authority.
6.
The deficiencies/observations pointed out by the Audit Offices and by this office on the
Grant Statements may be rectified/complied with, within 15 days positively. Para-wise replies of
the compliance may also be furnished with the Stage II of the account.
7.
Name and telephone numbers of the officials viz. Accounts officer, AAO and Accountant
dealing with the Appropriation Accounts may be enclosed with Stage I of the accounts.
B.
As per provisions of CAM, the following statements/certificates should invariably be
furnished with Grant Statement:-
(i) Annexure-II i.e. Statement of Recoveries adjusted in Accounts as reduction of
expenditure duly signed by Pr.CCA/CCA/CA.
(ii) Attested copies of all re-appropriation and surrender orders issued during the financial
year 2013-14 and taken into account for preparing Grant Statement.
(iii) Statement of funds re-appropriated "To" and "From" the different sub-heads (in form
Annexure 'A' to Chapter 11 of CAM).
— Z —

(iv) Statement in the following format indicating the Nos., date & amount of re-appropriation /
surrender orders taken into account while preparing Grant statement.
SI.No. Re-appropriation/Surrender order No.
Date
Amount
1.
2.
Statements duly certified that:-
(a)
the
statement
is
complete and contains all the re-appropriation and
surrender orders issued in respect of particular grant/appropriation during the entire
financial year 2013-14; and
(b)
that all surrenders had been accepted by Ministry of Finance vide its Audit Order
No.
dated
(v)
Supplementary Demands
for Grants provides provision upto Major Head Level.
Authenticated copy of distribution, both for Gross and Deduct Recoveries (upto object-
head level) of supplementary grant/appropriation obtained during 2013-14 may be
provided by the Budget Section of the Ministry.
(vi)
Certificate to the effect that "there is/are case(s)/ no case which attracts the provisions of
'New ServicetNew Instrument of Service' in terms of M/o Finance, Department of
Economic Affairs (Budget Division) O.M. No. F.1(23)-B(AC)/2005 dated 25.5.2006 and
brought to the notice of grant controlling authority for confirmation and preparation of
notes for its regularisation by Parliament. A detailed list of such cases may be furnished.
Further, in case any of these cases has/have already been reported to the Parliament a list
of the same may also be sent.
(vii)
A certificate to the effect that all re-appropriations having the effect of increasing the
Budget provisions by Rs. 5 crore or more under a sub-head has been made only with the
prior approval of Secretary (Expenditure).
(viii)
Certificate to the effect that "All savings/excess included in the Appropriation Accounts are
covered by valid re-appropriation/surrender orders issued by Competent Authority under
delegated powers and no re-appropriation are made subsequently to cover the actual
expenditure."
Submission of Stage II Headwise Appropriation Accounts
Due dates 6.6.2014 and 13.6.2014
1. In addition to Statements/Certificates enclosed with Stage I, the following documents should
invariably be furnished with Stage ll onwards:-
(A) This certificate should be recorded at the end of the Account, "Certified to the best of my
knowledge and belief that all expenditure included in the Headwise Appropriation Accounts
Union Government (Civil) for the year 2013-14 has been sanctioned by the Competent Authority
(except for losses mentioned in Appendix)."

(B) Statement indicating Major Head-wise Grant-wise totals of the Consolidated Fund of India
(Disbursements) as appearing in SCT and with the certificate that "expenditure figures included in
the SCTs of Agent Ministries/Deptts and intimated to the functional Ministries/Deptts for inclusion
in the later's Headwise Appropriation Accounts (including composite grants) has been reconciled
and accepted by the Head of Ministry/Deptt.
(C)
Contingency Fund Statement in the following proforma:-
SI. No. Head of
Account
Amount
(Rs.)
Month of
sanction/
withdrawal
Amount
recouped
Month in
which
recouped
Balance,
if any,
(D)
Reconciliation Statement in Annexure-Ill (Para 11.3.4 of CAM) duly certifying that 'figures
appearing in Appropriation Accounts have been reconciled with SCT figures.
(E)
Detailed Reconciliation Statement upto Sub Head/ Minor Head Level in the following
proforma:-
Head
Figures as per
Difference
Remarks *
Headwise App.
A/cs
SCT
Headwise
A/C
SCT of
* Differences in the Appropriation Accounts and SCT figures may be analysed.
(F)
"All the expenditure incurred during 2013-14 relevant to Grant No.
has been
included in the Appropriation Accounts for that year and no amount pertaining to it has been left
unadjusted under any suspense head for want of paid vouchers etc."
(G) Fund Account
(i)
"Certified that the earmarked funds included in the Union Government Appropriation
Accounts (Civil) for the year 2013-14 are eligible for inclusion and have the prior concurrence of
the C&AG of India.
(or)
(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 2013-14.
In Fund Account it may be ensured that figures (opening balance, receipts, payments and closing
balance) shown in the statement attached are reconciled with the figures shown in the Finance
Account.
(H)
If the expenditure has exceeded the sanctioned provision or appropriation in any segment,
viz. Revenue-Voted, Revenue-Charged, Capital-Voted, Capital-Charged of the grant or
appropriation, a certificate shall be furnished to the effect that the expenditure has not exceeded
due to misclassification/erroneous adjustment in the accounts, with the actual figures of excess
amount in units shown.

(I)
"Certified that the Budget Section of the Ministry has been intimated for preparation of
Explanatory Notes for Savings of Rs.
/Excess of Rs.
in
Capital/Revenue/Voted/Charged portion of the Grant."
(J)
It is confirmed that Stage-II has been got vetted from the Grant Controlling Authority.
(K)
The variations (savings/excess) in Co1.4 exceeding the financial limits given in para 11.5.1 of
CAM as amended from time to time should be recorded.
(L)
The draft Condensed Accounts shall be prepared by the Pr. Accounts Offices, Directorates
of Accounts for UTs of Andaman & Nicobar Islands, Daman & Diu and Secretary (Pay & Accounts
Office) of UT Lakshadweep and furnished with Headwise Appropriation Accounts (Stage II) to this
office alongwith the softcopy of the same. (either through CD/Pen drive).
Note:
a. Copies of Re-appropriation/Surrender Orders need not be enclosed from this stage onwards.
b. All the relevant records/files of the Administrative Ministries/Deptts. containing reasons for
variations may be kept ready for production to Audit for their reference during the course of
Audit of Stage — II.
c. Efforts are to be made by Pr. Accounts Office to get the Headwise Appropriation Accounts
audited within one month, by keeping close liaison with the concerned Accredited Audit
Offices
d. The Pr. Accounts Offices should ensure that observations of Audit/this office on Headwise
Appropriation Accounts are complied with within seven days of their receipt and parawise
replies are furnished with each stage of the account. These observations and replies furnished
may also be brought to the notice of CCAs/CAs.
Submission of Audited Headwise Appropriation Accounts (Stage-Ill)
duly approved by Chief Accounting Authority on file.
1) The Audited Headwise Appropriation Accounts should be submitted within seven days of
the receipt of Audit's `No Comments' Certificate.
2) The audit observations must be attended to on TOP PRIORITY and accounts may be
finalised without awaiting clear 'No Comments' Certificate from Audit mentioning the
compliance of Audit observations in the forwarding letter.
3) Explanatory Notes for excess/savings and cases of New Service/New Instrument of Service
are also to be sent wherever applicable along with this stage.
4) If the expenditure has exceeded the sanctioned provision or appropriation in any segment,
viz. Revenue-Voted, Revenue-Charged, Capital-Voted, Capital-Charged of the grant or
appropriation, a certificate shall be furnished to the effect that the expenditure has not
exceeded due to misclassification/erroneous adjustment in the accounts, with the actual
figures of excess amount in units shown.
S

5) Expenditure figures as appearing in SCT of the Agent Ministry/Functional Ministry have
been incorporated in the Stage III of the account after confirmation and communicated to
the Functional Ministry.
Note:- All the documents/certificates sent with Stage ll are to be sent along with this stage duly
incorporating changes which have occurred after submission of Stage
Corrections necessitated in the Headwise Appropriation Accounts (Stage III) after its
submission to Audit/CGA may be communicated to Audit / CGA in the format given in
Annexure V of CAM.
Submission of Stage IV of the Accounts
The Stage IV of the Account duly signed by the Chief Accounting Authority is required to
be submitted after clearance of Condensed Accounts by Audit. As such the same may be
submitted on receipt of necessary communication in this regard from this office.
Note:- All the documents/certificates sent with Stage III are to be sent along with Stage
IV duly incorporating changes which have occurred after submission of Stage III.
(T.C.A. KalyaaNi)
it. Controller General of Accounts
To
1.
All FAs of Central Ministries/Deptts.
2.
All CCAs/CAs/Dy.CAs of Ministries/Deptts.
3.
Director of Budget & Accounts, A&N Admn., Port Blair - 744101.
4.
Director of Accounts, Daman & Diu, Daman.
5.
Secretary (Pay & Accounts), Admn., of U.T. Lakshadweep, Kavaratti-682 555.
6.
Director of Accounts, UT, Dadra & Nagar Haveli Administration.
7.
Controller General of Defence Accounts.
8.
PAO, Lok Sabha.
9.
PAO, Rajya Sabha.
10.
PAO, President's Sectt.
11.
PAO, Election Commission.
12.
Director (TA), Deptt. of Telecommunications, New Delhi
13.
A.G (A&E), UT Chandigarh, Sector 17, 17. Bays Building, Chandigarh - 160017.
14.
A.G. (Audit), New Delhi.
15.
Institute of Govt. Accounts and Finance, Old JNU Campus, New Delhi.
ITD (for placing in Website), Office of CGA.
17.
PS to CGA.
15.
PS to Addl. CGA/Jt. CGA.