Para 11.2 — CAM
Original Rule Text
11.2 SIGNING OF THE HEADWISE APPROPRIATION ACCOUNTS BY THE CHIEF ACCOUNTING AUTHORITY
11.2.1 The Secretary of each Ministry/Department acts as the Chief Accounting Authority under the departmentalized system of accounting and is responsible to approve and sign the Head Wise Appropriation Accounts of the grants/appropriations, administered by his Ministry/ Department. The FA and Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs (i/c) as the case may be, assist him in the preparation of these accounts.
11.2.2 The following Grants or Appropriations are exceptions in this regard:
Grants or Appropriations relatingto are prepared by and signed by
(i) Chandigarh AG(A&E), Punjab, Chandigarh. AG(A&E), Punjab, Chandigarh.
(ii) Dadra and Nagar Haveli and Daman and Diu Director of Accounts, Dadra and Nagar Haveli and Daman and Diu, Silvasa. Administrator, Dadra and Nagar Haveli and Daman and Diu,
(iii) Audit AG (Audit), Delhi. Dy. Comptroller & Auditor General ofIndia.
(iv) Staff, Household and Allowances of President PAO, President’s Secretariat. Secretary to the President.
(v) Lok Sabha PAO, Lok Sabha Secretariat. Secretary General, Lok Sabha.
(vi) Rajya Sabha PAO, Rajya Sabha Secretariat. Secretary General, Rajya Sabha.
(vii) Secretariat of the Vice-President Principal Accounts Office, M/o Personnel, Public Grievances & Pensions. Secretary to the VicePresident.
(viii) Union Public ServiceCommission Principal Accounts Office, M/o Personnel, Public Grievances & Pensions. Chairman, UPSC.
(ix) Supreme Court of India Principal Accounts Office, M/o Law & Justice Registrar General, Supreme Court of India
(x) Election Commission of India PAO, Election Commission Dy.Election Commissioner
(xi) Andaman & Nicobar Islands Director of Budget & Accounts, Andaman & Nicobar Administration. Chief Secretary, Andaman & NicobarAdministration
(xii) Ladakh Director of Accounts, Ladakh. Administration. Secretary (Finance), Ladakh Administration
(xiii) Lakshadweep Secretary (Pay & Accounts) UT of Lakshadweep. Administrator, Lakshadweep Administration.
11.3 FORM FOR THE PREPARATION OF HEADWISE APPROPRIATION ACCOUNTS ALONG WITH OTHER ANCILLARY STATEMENTS AND ACCREDITED AUDIT OFFICERS
What This Means
Under the departmentalized accounting system, the Secretary of each Ministry acts as the Chief Accounting Authority and must personally approve and sign the Head-wise Appropriation Accounts of their Ministry's grants. The FA and Pr.CCA/CCA/CA assist in preparing these accounts. However, there are specific exceptions — for instance, Chandigarh accounts are prepared by the AG Punjab, and the President's Secretariat, Lok Sabha, Rajya Sabha, UPSC, Supreme Court, and certain UTs have their own designated officers for preparation and signing.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Secretary of each Ministry signs the Head-wise Appropriation Accounts as Chief Accounting Authority
- 2FA and Head of Accounting Organisation (Pr.CCA/CCA/CA) assist in preparation
- 3Specific exceptions exist for Chandigarh, Dadra & Nagar Haveli, Audit, President's Secretariat, Lok Sabha, Rajya Sabha, UPSC, Supreme Court, Election Commission, A&N Islands, Ladakh, and Lakshadweep
- 4Each exception has a designated preparer (e.g., AG Punjab for Chandigarh) and a designated signatory
Practical Example
When the Ministry of Education's Appropriation Accounts are due, the Pr.CCA prepares the Head-wise Appropriation Accounts showing budget allocations vs actual expenditure for each grant. After the FA reviews them, they are put up to the Secretary (Education) who, as Chief Accounting Authority, signs the accounts. In contrast, for the Lok Sabha grant, the PAO of Lok Sabha Secretariat prepares the accounts, and the Secretary General of Lok Sabha signs them.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why can't the Pr.CCA sign the Appropriation Accounts?▼
Who prepares Appropriation Accounts for Union Territory of Ladakh?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.