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