Appendix 11 — CAM

SI.No. No. and Date of Reappropriation/ Surrender Order Sub-Head Amount Re-appropriated Remarks From(-R) To(+R) 1 2 3 4 5 6 Revenue Section Total Revenue Section

(Figures in thousands)

Difference of amounts shown in Column 4 & 5 Amount Surrendered, if any as accepted by Ministry of Finance vide Audit order No. F.No.________________________ dated ____________

*Strike out whichever is not applicable *Pr. CCA/CCA/CA(i/c) 1. The Statement should be prepared separately for

(a) Revenue - Charged

(b) Revenue - Voted

(c) Capital - Charged

(d) Capital - Voted

Sections/portions of the Accounts 2.. The amount of difference between the amounts shown in Column 4 and 5 should tally with the amount surrendered.

3. The number of reappropriation orders mentioned in column 2 should be verified with the list of such orders obtained from the Budget Section of the Ministry/Department so as to ensure that all these orders issued during the year have actually been taken into account for preparing the Statement/Account.

** The totals of sub-heads, major heads and Revenue/Capital section may be worked out separately.

3. Notes and comments After recording the summary, the Notes and Comments are to be recorded for each portion separately. Broadly there are 5 categories where specific comments are to be given:

(i) Where there is an excess, specific comment along with actual excess in rupees to be given. In such cases explanation order will be excess followed by savings.

(ii) Overall saving is more than 10% of the Supplementary.

(iii) Overall savings in a segment has exceeded the supplementary grant.

(iv) Amount surrendered has exceeded the overall savings.

(v) General comments : Saving/excess occurred under the following major heads

4. Below Notes and Comments, Major Head-wise details with reference to total grant, actual expenditure and savings/excess (-/+) are depicted in tabular form for the account heads to be explained under the relevant section.

5. Savings/excess are explained sub-head wise under a major head with the following guiding principles.

(i) If there is a supplementary, all cases where the savings exceeds 10 percent of the supplementary or ₹100.00 lakhs, whichever is higher.

(ii) All the cases where the savings/excess exceeds 10 percent of the sanctioned provisions or ₹250.00 lakhs, whichever is higher.

(iii) All the cases where savings/excess exceeds ₹500.00 lakhs.

6. Narration below major heads will be in the following order:

(i) Entire provision remained unutilised- Total entire provision with number of sub-heads be given. Further, sub-heads where the savings are more than ₹500.00 lakhs are to be explained.

(ii) Independent savings: Order of depiction of heads will be as under:

(a) Heads where the savings are more than supplementary grant.

(b) Where part of the supplementary grant remained unutilised.

(c) Savings of more than ₹500.00 lakhs.

(iii) Omnibus savings: Number of subheads with total savings alongwith percentage (lowest & highest) to be shown in one paragraph for heads pertaining to saving of more than ₹250.00 lakhs but less than ₹500.00 lakhs.

(iv) Independent Excess: Order of depiction will be as under:

(a) Heads where the excess has been reported to Parliament (through supplementary or vide annexure to supplementary grant) to be explained first. Reasons for excess in these cases are not depicted.

(b) Excess of more than ₹500.00 lakhs.

(v) Omnibus Excess: Number of sub-heads with total excess alongwith percentage (lowest & highest) to be shown in one paragraph for heads pertaining to saving of more than ₹250.00 lakhs but less than ₹500.00 lakhs.