S-11022/01/201/e-Lelcha/M.Acs/2013-14
Ministry of Finance, Department of Expenditure
Controller General of Accounts
(Monthly Accounts Section)
Lok Nayak Bhawan, Khan Market,
New Delhi-110 003
Dated February 19, 2014
Office Memorandum
Subject:- Submission of certificate on Monthly Accounts by the CCAs/CAs (holding
independent charge).
To ensure the timely submission of Monthly Accounts incorporating complete set up of
information thereby improving the quality of Accounts prepared, it has been decided that each
Controller will submit the certificate on monthly accounts at the time of submission of same on
e-Lekha. The certificate should be exactly in the format enclosed with this O.M. In case of issues
related with reconciliation with Public Financial Management System-PFMS (earlier known as
CPSMS) Pr.A0 should closely coordinate with CPSMS Project Cell in Office of CGA to
complete the exercise in time. The certificate signed in original should be submitted not later
than last working day of second week of every month.
This issues with the approval of Controller General of Accounts.
detil &
-
(A. K. Verma )
Dv. Controller General of Accounts
To
vi(S to CGA
PS to Addl CGAs
PS to JtCGAs
All Pr.CCAs/CCAs/CAs/Dy.CAs
MONTHLY ACCOUNTS CERTIFICATE FOR THE MONTH OF
The details of the monthly accounts for the month as mentioned above, submitted on
Lekha, have been examined. The monthly accounts have been consolidated after incorporating
all transactions pertaining to this month. It is further certified that-
1. All the Transfer entries regarding the Inter-Government Adjustments through RBI
have been incorporated into the month's accounts. The details are placed at
Annexure-I
2. All the Transfer Entries related to misclassification etc. has been incorporated and
it is verified that nothing is left out from the accounts.
3. It is certified that accounts of all the PAOs have been incorporated in the Monthly
Accounts.
4. Monthly reconciliation of transactions with the Focal Point Branches has been
completed and all the related suspense balances has been cleared.
5. Monthly reconciliation with other controllers in cAe of composite grants and for
authorizations issued till the month in consideration has been done. The details for
the same are attached at Aruiexure-II.
6. There is an excess expenditure under the Object heads as per Annexure-III for
which necessary action has been initiated. There is no head under which there is
no budget provision has been operated. List of exceptions is attached.
(Chief Controller of Accounts/Controller of Accounts)
,
It is certified that all the TE's to effect the expenditure on account of advices
issued to RBI during the month of
under the following heads have been
incorporated in the accounts for the month of
Major Head
Plan Expenditure I Non Plan Expenditure
Total
3601
3602
7601
I
7602
I
Any other Major
Head
TE's should be incorporated by Debiting the expenditure head and Contra Credit to 8658
— RB Suspense. As soon as clearance memos are received from RBI, 8658 — RB Suspense should
be cleared by (-) Credit and Credit to 8675 — RBD.
(Chief Controller of Accounts/ Controller of Accounts)
It is certified that the expenditure against authorization have been incorporated in the
account for the month
Gr. No. &
Description.
Amount of Authorization
Expenditure
Plan
Non Plan
Plan
Non Plan
Loans to Govt.
Servant
Interest
Payments
Pension (Civil)
(Chief Controller of Accounts/ Controller of Accounts)
(All object heads needs to be covered in this certificate)
Necessary action has been initiated to reconcile the excess expenditure shown above. The
same will be rectified in the accounts in hand.
(Chief Controller of Accounts/Controller of Accounts)
2
33 — Subsidies
3
35 — Grant for creation of
Capital Assets
4
36 — Grants-in-Aid Salaries
5
54 — Investments
6
55 — Loans and Advances
Total
(Chief Controller of Accounts/Controller of Accounts)