Annexure-1
INSTRUCTIONS FOR PREPARATION OF DISCLOSURE TO STATEMENT NO. 9 - AS PER IGAS – 2
1. Complete information for all grantee categories is to be furnished as per Proforma 1(a) and 1(b). If
there is no information to be furnished, a NIL report may invariably be sent. The statement is to be
signed by the CCA/CA (only independent charge).
2. Under PFMS (formerly CPSMS) Grants-in-aid under Plan funds are already being captured along with
Grantee category. Grantee category available in PFMS corresponds with the category in IGAS-2. The
mapping between two is as under:
Name/Category of the Grantee as per IGAS-2
Corresponding Mapping as per CPSMS
State Government
State Government
UT Governments
Urban Local Bodies
Local Bodies
Panchayati raj Institutions
Public Sector Undertakings
State Govt. PSUs and Central Govt. PSUs
Non-Governmental Organizations(NGOs)
Registered Societies (NGOS)
Autonomous Bodies
Registered Societies (Govt. Autonomous bodies)
Cooperative Societies and Cooperative Institutions Trusts
Statutory Bodies and Development authorities
Statutory Bodies
others
Central Govt., Private Sector Companies,
Individuals, International Organization, State
Govt. Institution and state Govt. DDO(name of
entities)
3. Information may be furnished in lakh of Rupees with complete detailed classification.
4. Grants released under all major heads including functional major heads may be accounted for while
furnishing the requisite information. The IGAS-2 statement should be prepared on the gross basis.
5. Information for ‘grants-in-aid in kind’ must be accounted for as per Performa – 1(b). During the year
2012-13 some of the ministries/departments furnished same set of figures for both ‘total funds released
as grants-in-aid’ and ‘value of grants –in-aid released in kind’ whereas some of them did not furnish
statement for ‘value of grants –in-aid released in kind’ at all.
6. Information furnished must be consistent with bookings made in the SCT. Information furnished must
also be cross checked with controller wise/grant wise bookings of Grants-in-aid made through e-Lekha
up to object head level (object head 31, 35 & 36). There must not be any difference between the

4
information furnished, bookings of Grants-in aid in the SCT and grant-wise object head-wise bookings of
Grant-in aid in e-Lekha.
7. The statement of Grants-in-aid provided in PFMS should be reconciled with e-lekha using above
mapping. Differences between e-Lekha and PFMS, if any, may be analysed and reasons should be
furnished along with IGAS-2 statement.
Identification of difference between e-Lekha and PFMS figures: e-Lekha releases of grants shows net
grants released during the year taking into account 'Deduct -Recovery of unspent balance of grant-in-
aid’ under the minor head 911/912/913. PFMS, however, shows gross release of grants made during the
year. The difference may be for some other reasons also, e.g. multiple payments in COMPACT for a
single bill due to GePG payment failure, RBI advises for grants released to State/UT with legislature
wrongly entered multiple times in PFMS etc.
8. A reconciliation statement showing that information furnished for Plan and Non-Plan agree with e-
lekha (Plan & n-Plan) figures and PFMS (Plan) figures is to be furnished in Proforma 1(c).
9. Effect of Changes in the SCTs through JEs must also be reflected in the statement of Grants-in-aid,
if applicable, and intimated to this office along with the JEs. The reconciliation statement with CPSMS
should be also changed accordingly.

5
Annexure-2
Instructions for preparation of Statement no. 3: Summary statement of
Loans and Advances made by the Union Government
1.
Complete information in respect of all units functioning under the Ministry/Department is to be
furnished as per Section -1 to 3 given under PROFORMA – 2. If there is no information to be
furnished, a NIL report may invariably be sent. The statement is to be signed by the
CCA/CA(only independent charge).
2.
It may be ensured that the information of loans and advances made by the Union Government
furnished to this office for inclusion in the Union Government Finance Accounts agrees with the
figures appearing in Statement no. 15 and the SCT.
3.
(i) Under Section: 1 the Information in respect of loan and advances is to be given as per the
following grouping under “Loanee Group”: -
(a) State Governments
(b) Union Territory Government
(c) Foreign Governments
(d) Government Corporations, Non-Government Institutions, Local Funds, Cultivators etc.
(e) Government Servants
(ii) Figures relating to the financial year 2013-14 only (and not the progressive figures) are to
be indicated in the footnote 1 below Section 1.
(iii) In the footnote 2 below Section 1 only the progressive figure is to be indicated.
(iv) For the footnote 4 below Section 1 the grouping under “Loanee Group” is as given in 3(i)
above.
4.
Under Section: 2 – Summary of Loans and Advances: Sector-wise, information is to be given as
per following grouping under “Sector”: -
(a) General Services ( Major Head 6075)
(b) Social Services (Major Heads from 6202 to 6250)
(c) Economic Services (Major Heads from 6401 to 7475 and Major Head 7615)
(d) State Governments (Major Head 760)
(e) U.T. Governments (Major Head 7602)
(f) Foreign Government (Major Head 7605)
(g) Government Servants (Major Head 7610)

6
Annexure-3
Instructions for preparation of Statement no. 15: Detailed Statement of
Loans and Advances made by the Union Government
1.
Complete information in respect of all units functioning under the Ministry/Department is to be
furnished as per Section -1 to 3 given under PROFORMA – 3. If there is no information to be
furnished, a NIL report may invariably be sent. The statement is to be signed by the
CCA/CA(independent charge only).
2.
It may be ensured that the information of loans and advances made by the Union Government
furnished to this office for inclusion in the Union Government Finance Accounts agrees with the
figures appearing in Statement no. 3 and the figures appearing in the SCT.
3.
In Section 2 and 3 “earliest period to which the arrears relate” is not to be changed from
what it was depicted during last year. However, if some amount is repaid which necessitates the
change in the earliest period to which arrears relate, it is to be ensured that said amount also
appears in the SCT.
For any other reason including change due to reconciliation, proper
explanation may be furnished in the footnote.
4.
Further, in Section 2 and 3 under the column – “Total loans outstanding against the entity on
31.3.2014” only the principal portion of the loan is to be depicted i.e. interest in arrear is not to
be included under said column.
5.
It has been seen from information furnished in the past that the terms and conditions of loans
given to Government owned companies/ corporations, non-Government institutions, local funds,
etc. have not been finalized for many years. The reasons for non-finalization of terms and
conditions in this regard may please be furnished invariably in sub-Para 2 under Additional
Disclosures below Section: 3. Non-finalization of the terms & conditions has been brought to the
notice of P.A.C. through C&AG’s report. As such, special attention should be given by the
CCAs/CAs in such cases.

7
PROFORMA -1
INDIAN GOVERNMENT ACCOUNTING STANDARD: 2
(a) Statement Containing Details of Total Funds released during the Year 2013-14 as
Grants-in-aid and Funds allocated for creation of Capital Assets
(Rupees in Lakh)
Name/Category of the Grantee
Total funds released as
Grants-in-aid
Funds allocated for creation of
capital assets out of total funds
released under column 2
1
2
3
Head of
Accounts
Plan
N-Plan
Total
Plan
N-Plan
Total
State Government
Union Territories Government
Urban Local Bodies
Panchayati Raj Institutions
Public Sector Undertakings
Non-Government
Organizations
Autonomous Bodies
Co-operative Societies and Co-
operative Institutions
Statutory Bodies and
Development Authority
Others
TOTAL
Chief Controller of Accounts/Controller of Accounts
Name of the Ministry: -
Telephone No.: -

8
(b) Statement Containing Details of Total value of grants-in-aid in kind released during
the Year --------- and value of Grants-in-aid in kind being Capital Assets in nature
(Rupees in Lakh)
Name/Category of the Grantee
Total funds released as
Grants-in-aid
Funds allocated for creation of
capital assets out of total
funds released under column 2
1
2
3
Head of
Accounts
State Government
Union Territories Government
Urban Local Bodies
Panchayati Raj Institutions
Public Sector Undertakings
Non-Government Organizations
Autonomous Bodies
Co-operative Societies and Co-
operative Institutions
Statutory Bodies and
Development Authority
Others
TOTAL
Chief Controller of Accounts/Controller of Accounts
Name of the Ministry: -
Telephone No.: -

9
(c) Reconciliation Statement for Indian Government Accounting Standard-2
(Rupees in Lakh)
Name/Catego
ry of the
Grantee
Concurrent
Mapping as per
CPSMS
Object
Head
As per manual submitted
report
As per Elekha System
As per PFMS
System
Plan
N-plan
Plan
N-Plan
Plan
State
Government
State Government
31
35
36
UT
Governments
31
35
36
Urban Local
Bodies
Local Bodies
31
35
36
Panchayati
raj
Institutions
31
35
36
Public Sector
Undertakings
State Govt. PSU
and Central Govt.
PSU
31
35
36
Non-
Governmenta
l
Organizations
(NGOs)
Registered
Societies (NGOS)
31
35
36
Autonomous
Bodies
Registered
Societies (Govt.
Autonomous
bodies)
31
35
36
Cooperative
Societies and
Cooperative
Institutions
Trusts
31
35
36
Statutory
Bodies and
Development
authorities
Statutory Bodies
31
35
36
others
Central Govt.,
Private Sector
Companies,
Individuals,
International
Organization,
State Govt.
Institution and
state Govt.
DDO(name of
entities)
31
35
36
Chief Controller of Accounts/Controller of Accounts
Name of the Ministry: -
Telephone No.: -

10
PROFORMA -2
INDIAN GOVERNMENT ACCOUNTING STANDARD: 3 (i)
Statement No. 3 - Statement of Loans and Advances made by the
Union Government for 2013-14
Section: 1 Summary of Loans and Advances: Loanee group wise
(In lakhs of rupees)
Loanee Group
Opening
Balance
on April
1, 2013
Disburse-
ments during
the year
Repayment
during the
year
Write-off of
irrecoverable
loans and
advances
Closing
Balance
on March
31, 2014
{(2+3) –
(4+5)}
Net
increase/
decrease
during the
year (2-6)
Interest
payment
in
arrears
1
2
3
4
5
6
7
8
State Governments
Union Territory Government
Foreign Governments
Government Corporations,
Non-Government
Institutions, Local Funds,
Cultivators etc.
Government Servants
TOTAL
Notes: -
1. Out of total amount of Rs. ……… lakhs paid as loans to State/Union Territory Governments,
loans granted to cover gaps in resources of the State/Union Territory amounted to Rs. …… lakhs.
2. In pursuance of the recommendations of the 13th Finance Commission, repayments by the
States/Union Territories amounting to Rs. ……… lakhs have been written off up to March 31,
2014.
3. At the beginning of the year, there was a balance of Rs. ……… lakhs sanctioned to State
Governments as Ways and Means Advances. During the year, an amount of Rs. …. Lakhs was
paid as Ways and Means Advances to State Government for clearance/avoidance of overdrafts
from the Reserve Bank of India. The State Governments repaid Rs. … lakhs during the year
leaving a balance of Rs. ….. lakhs.
4.
Following are the cases of a loan having been sanctioned as “loan in perpetuity’:
(In lakhs of rupees)
S.
No.
Loanee entity
Year of
Sanction
Sanction Order No.
Amount
Rate of
Interest
1
State and Union
Territory
Governments
2.
Other loanee entities
TOTAL

11
Section: 2 Summary of Loans and Advances: Sector-wise
(In lakhs of rupees)
Sector
Opening
Balance
on April
1, 2013
Disburse-
ments
during the
year
Re-
payment
during the
year
Write-off of
irre-
coverable
loans and
advances
Closing
Balance
on March
31, 2014
{(2+3) –
(4+5)}
Net
increase/
decrease
during
the year
(2-6)
Interest
payment
in
arrears
1
2
3
4
5
6
7
8
General Services
( Major Head 6075)
Social Services
(Major Heads from 6202 to
6250)
Economic Services
(Major Heads from 6401 to
7475 and Major Head 7615)
State and U.T. Governments
(Major Head 7601 & 7602)
Foreign Government
(Major Head 7605)
Government Servants
(Major Head 7610)
TOTAL

12
Section: 3 Summary of repayments in arrears from State or Union
Territory Governments and other Loanee entities
(In lakhs of rupees)
Loanee-Entity
Amount of arrears as on
March, 31, 2014
Earliest period
to which
arrears relate
Total loans
outstanding
against the
entity on
March 31,
2014
Principal Interest
Total
1
2
3
4
5
6
State and Union
Territory
Governments
Other Loanee entities
TOTAL
Chief Controller of Accounts/Controller of Accounts
Name of the Ministry: -
Telephone No.: -

13
PROFORMA -3
INDIAN GOVERNMENT ACCOUNTING STANDARD: 3 (ii)
No. 15 – Detailed Statement of Loans and Advances made by the Union
Government
Section: 1 Major and Minor Head wise Details of Loans and Advances
Out of total disbursement, amount for plan purpose has been shown in brackets below the total figure of
disbursement for each major head
(In lakhs of rupees)
Major /Minor Head of Account
Head
Opening
Balance
on April
1, 2013
Dis-
bursements
during the
year
Re-
payment
during
the year
Write-off
of irr-
ecoverable
loans and
advances
Closing
Balance on
March 31,
2014
{(3+4) –
(5+6)}
Net
increase/
decrease
during the
year (3-7)
Interest
credited
1 & 2
3
4
5
6
7
8
9
6202 – Loans for Education,
Sports, Art and Culture
01- General Education -
202 Secondary Education
203 University and Higher
Education
600 General
902 Deduct recoveries met from
the social and infrastructure
development fund
Total –( 01)
02- Technical Education -
104 Polytechnics
105 Engineering/Technical
Colleges and Institutes
800 Other Loans
Total – (02)
03-Sports and Youth Services-
800 Other Loans

14
Total – (03)
04-Art and Culture-
102 Promotion of Arts and Culture
797 Transfer to/from Reserve
Funds and Deposit Accounts
Total – (04)
TOTAL
:
:
:
And so on
GRAND TOTAL
Section: 2 Repayments in arrears from State or Union Territory
Governments
(In lakhs of rupees)
Name of the State or Union Territory
Government
Amount of arrears as on March,
31, 2014
Earliest
period to
which
arrears
relate
Total loans
outstanding
against the
entity on
March 31,
2014
Principal
Interest
Total
1
2
3
4
5
6
Andhra Pradesh
Arunachal Pradesh
Assam
:
:
:
And so on
Total – State Governments
Andaman and Nicobar Islands
Chandigarh
:
:
:
And so on
Total – Union Territory Governments
Total – State Governments & Union
Territory Governments
Total of other Loanee entities
Grand Total - State Governments, Union
Territory Governments and of other
Loanee entities

15
Section: 3 Repayments in arrears from other Loanee
Entities or Institutions
(In lakhs of rupees)
Loanee-Entity
Amount of arrears as on March,
31, 2014
Earliest
period to
which
arrears
relate
Total loans
outstanding
against the
entity on
March 31,
2014
Principal
Interest
Total
1
2
3
4
5
6
Central Fisheries Corporation of India,
Howrah
Hindustan Aeronautics Ltd.,
Bengaluru
:
:
:
And so on
TOTAL
Additional Disclosures
Fresh Loans and Advances made during the year
(In lakhs of rupees)
Loanee Entity
Number
of Loans
Total
Amount
of
loans
Terms and conditions
Rate of
interest
Moratorium
period, if any
1
2
3
4
5
Andhra Pradesh
Arunachal Pradesh
:
:
:
And so on
Total – State Governments
Andaman and Nicobar Islands
Chandigarh
:
:
:
And so on
Total – Union Territory Governments

16
Mayanmar
Turkmenistan
:
:
:
And so on
Total – Foreign Governments
Himachal Agro Limited
Malabar Arabian Fisheries Limited, Kochi
:
:
:
And so on
Total – Government Corporations, Non-
Government Institutions, Local Funds,
Cultivators etc.
House Building Advance to Government Servants
Motor Conveyance advance to Government Servants
Other Conveyance advance to Government Servants
Computer Advance to Government Servants
Other Advances to Government Servants
Total – Loans to Government Servants etc
GRAND TOTAL
NOTES:
Disclosures indicating extraordinary transactions relating to Loans and Advances:
1. Following are the cases of a loan having been sanctioned as ‘loan in perpetuity’:
(In lakhs of rupees)
Sl. No.
Year of
Sanction
Sanction
Order No.
Amount
Rate of
Interest
Arunachal Pradesh
Assam
:
:
:
And so on
Total – State Governments
Andaman and Nicobar Islands
Chandigarh
:
:

17
:
And so on
Total – Union Territory Governments
Mayanmar
Turkmenistan
:
:
:
And so on
Total – Foreign Governments
Himachal Agro Limited
Malabar Arabian Fisheries Limited, Kochi
:
:
:
And so on
Total – Government Corporations, Non-
Government Institutions, Local Funds,
Cultivators etc.
House Building Advance to Government Servants
Motor Conveyance advance to Government Servants
Other Conveyance advance to Government Servants
Computer Advance to Government Servants
Other Advances to Government Servants
Total – Loans to Government Servants etc
GRAND TOTAL
2. The following Loans have been granted by the Government though
the terms and conditions are yet to be settled:
(In lakhs of rupees)
Loanee Entity
Number of
loans
Total
amount
Earliest
period to
which the
loans relate
1
2
3
4
Andhra Pradesh
Arunachal Pradesh
:
:
:
And so on
Total – State Governments
Andaman and Nicobar Islands

18
Chandigarh
:
:
:
And so on
Total – Union Territory Governments
Mayanmar
Turkmenistan
:
:
:
And so on
Total – Foreign Governments
Himachal Agro Limited
Malabar Arabian Fisheries Limited, Kochi
:
:
:
And so on
Total – Government Corporations, Non-
Government Institutions, Local Funds,
Cultivators etc.
House Building Advance to Government Servants
Motor Conveyance advance to Government Servants
Other Conveyance advance to Government Servants
Computer Advance to Government Servants
Other Advances to Government Servants
Total – Loans to Government Servants etc
GRAND TOTAL
3. Fresh loans and advances made during the year to the loanee
entities from whom repayments of earlier loans are in arrears:
(In lakhs of rupees)
Name of the Loanee entity
Loans Disbursed
during the current
year
Amount of arrears as on March
31, 2014
Earliest
period to
which
arrears
relate
Reasons for
disbursement
during the
current year
Rate of
Interest
Principal Principal Interest Total
1
2
3
4
5
6
7
8
Andhra Pradesh
Arunachal Pradesh
:

19
:
:
And so on
Total – State Governments
Andaman and Nicobar Islands
:
:
:
And so on
Total – Union Territory
Governments
Mayanmar
Turkmenistan
:
:
:
And so on
Total – Foreign Governments
Himachal Agro Limited
Malabar Arabian Fisheries
Limited, Kochi
:
:
:
And so on
Total – Government
Corporations, Non-
Government Institutions,
Local Funds, Cultivators etc.
House Building Advance to
Government Servants
Motor Conveyance advance to
Government Servants
Other Conveyance advance to
Government Servants
Computer Advance to
Government Servants
Other Advances to Government
Servants
Total – Loans to Government
Servants etc
GRAND TOTAL
Chief Controller of Accounts/Controller of Accounts
Name of the Ministry: -
Telephone No.: -

20
CHECK LIST FOR SUBMISSION OF MATERIAL AS PER IGAS-3
1. Action Taken Note in respect of Adverse Balances is enclosed.
2. Details of balances adopted/dropped on proforma basis are enclosed or has been sent already vide
letter No.______________________ dated ________.
3. Reasons for minus transactions have been furnished.
4. State/UT wise breakup of figures under 7601/7602 has been furnished.
5. The prescribed certificate of correctness of account has been furnished.
6. It may be ensured that the information of loans and advances made by the Union Government as
furnished to this office must reconcile with the Statement no. 3, 15 and in the SCT.
Chief Controller of Accounts/Controller of Accounts
Name of the Ministry: -
Telephone No.: -