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Annexure ‘A’
INSTRUCTIONS FOR THE CLOSING OF ANNUAL ACCOUNTS
Statement of Central Transactions (SCT) shall be generated by the system after
acceptance of Supplementary-II account by the Monthly Accounts Section. E-Lekha package
shall take care of rounding of figures. However, the Pr. Accounts Office has to ensure the
correctness and the rounding of the figures appearing in the SCT. After ensuring that there is
no discrepancy, the Pr. Accounts Office shall submit the SCT to Finance Accounts Section, O/o
CGA for acceptance. Simultaneously, the Pr. Accounts Office shall submit to Finance Accounts
Section, O/o CGA a signed copy of each of the system generated report along with a forwarding
letter. On receipt of it, Finance Accounts Section after making usual check shall accord its
acceptance to the SCT through the system itself.
2.
The following certificates may also be furnished with aforementioned forwarding letter: -
i) Certified that the transactions included in this statement were communicated to the
Departmental authorities concerned, has been duly reconciled by them and their
acceptance has been kept on record.
ii) Certified that no new major or minor head has been opened and included in this
statement without the prior approval of the Controller General of Accounts, except
where authority therefore exists in the List of Major and Minor Heads of Account.
iii) Certified that all Debt, Deposits, Suspense and Remittance Heads figures included
in this statement have been communicated to the concerned departmental authorities
and their acceptance of figures and balances at the end of the year received and kept
on record.
iv) Certified that the figures adopted in the Abstract Appropriation Accounts (Central)
agree with those shown in this statement.
3.
Further, immediately after submission of the SCT for the year 2013-14, a separate letter
should be sent to the Monthly Accounts Section certifying that :-
(i)
The SCT for the year 2013-14 has been handed over to Finance Accounts Section vide
Letter No. ……… Dated ……
(ii)
The SCT figures have been reconciled with e-lekha figures and in respect of Plan
expenditure with PFMS (earlier known as CPSMS) data and there is no discrepancy.
(iii)
Corrections and periodical adjustments made after submission of March 2014 (Sy-I) have
been made in March 2014 (Sy-II) accounts. In case of no corrections/adjustments, a
NIL Supplementary-II account has been submitted to Monthly Accounts Section.
4.
After the submission of SCT on e-lekha to this office, no correction is admissible in the
accounts, except in special cases, through Journal Entries to be uploaded through e-lekha. A
hard copy signed by the CCA/CA/Dy.CA (holding independent charge) is to be invariably
submitted to the Joint Controller General of Accounts. Journal Entry should be justified with
detailed reasons. These should always be accompanied by a Statement of consequential
corrections to the Statement of Central Transactions showing all figures to be corrected and final
figures after corrections, as required in Para 5.9 read with Para 16.3.4 of Civil Accounts Manual.
5.
After all the Journal Entries for the year 2013-2014 have been uploaded on e-lekha and
got approved from the CGA’s Finance Accounts Section, Sy-III account may be submitted to
Monthly Accounts Section along with all corrections below minor head level.