Para 11.2 — Under the departmentalized accounting system, the

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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
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:
1. Major Head totals in the Head wise Appropriation Accounts and the provisions of recoveries shown as reduction of expenditure are strictly in conformity with the Major Head totals and recoveries shown in the Main DG presented to Parliament. If any discrepancy is observed in the two sets of documents viz. Main DG and DDG, it should invariably be brought to the notice of Budget Section of the Ministry/Department for issue of necessary corrigendum with the approval of Budget Division, MoF. Corrections which lead to opening of heads of accounts also requires prior approval of Budget Division, MoF. Other routine corrections may be made by the administrative Ministries/Departments with the approval of the FA of the Ministry.
2. SDG makes provision only up to Major Head level. The distribution up to object-head level (in thousands of rupees) should therefore, be allocated as approved by the concerned administrative Ministries/Departments. This is to establish co-relation between supplementary provisions depicted in the Grant Statement /Head wise Appropriation Accounts.
11.3.2 The Appropriation Accounts are prepared in four stages: Stage - I: Preparation of the Grant Statement of Head wise Appropriation Accounts, indicating:
a. Various sub-heads as per DDG; and b. The appropriation/provision in respect of each sub head, with Original denoted by letter ‘O’, Supplementary denoted by letter ‘S’ and the Surrender or Re-appropriations denoted by letter ‘R’ for charged/voted appropriations and grants.
a. The figures of total grant or appropriation indicating the net effect of Original, Supplementary & Re-appropriations. As surrendered amounts are accounted under ‘R’, the surrendered amounts as accepted by Min. of Finance are shown by opening the head “Surrenders/Withdrawals within Grant/Appropriation”. This is to ensure that the actual grants including the Original & Supplementary as voted by the Parliament are shown under concerned segment or section.

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.