Chapter 11.3.1 — CAM

11.3.1 Each Principal Accounts Office shall prepare Head wise Appropriation Accounts for each grant/appropriation of their Ministry/Department in the prescribed form, strictly in accordance with the given nomenclature/lettering, and up to the sub-head level. That is, it should be prepared in 11-digit codes- comprising of 4 digits for Major Head, 2 digits for Sub-Major Head, 3 digits for Minor Head and 2 digits for sub-head. If there is no Sub-Major Head, “00” is taken as the Sub-Major Head digits for uniformity of coding provisions. A sample has been given for guidance at APPENDIX 11.1. Appropriation Accounts is based on the budget estimates shown in the DDG plus the effect of supplementary budgets and re-appropriations, if any. It needs to be prepared in thousands of rupees. The ‘Statement of Recoveries’ separately supports the account indicating the recoveries adjusted in accounts in reduction of expenditure, as shown in APPENDIX 11.2 of this Chapter. The Principal Accounts Offices will be required to ensure the following: