Para 11.3 — CAM

(a) That the moneys indicated therein as having been disbursed, were legally available for and applicable to the service or purpose to which they had been applied or charged;

(b) That the expenditure conforms to the authority governing it, and

(c) The effects of re-appropriations ordered by the Ministry/Department.

Note 1: The PAC of the third Lok Sabha (in the year 1965-66) made an important recommendation in this regard vide paragraph 4.26 of their 45th Report. PAC held that excess expenditure over the grant in a year caused exclusively due to an omission to account for such expenditure in an earlier year, does not require regularization by Parliament under Article 115 of the Constitution of India, if the grant/appropriation had actually remained unutilized in that year.

Note 2: For regularization of cases relating to New Service/ New Instrument of Service, they shall be submitted in the same manner as explanatory notes for excess expenditure. For determination of cases of New Service/New Instrument of Service, Ministry of Finance, Department of Economic Affairs O.M. No. F.1(22)-B(AC)/2022 dated 23.2.2024 (given in APPENDIX 2.2 to Chapter 2 of this Manual) and as amended from time to time may be referred to.

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.

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.

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.

c. In columns 1 & 2 of the Statement of Recoveries, the original budget estimates and the supplementary estimates, shall be given. Surrender of recovery provision (if any) taken for other budgetary purpose will not be shown in the recovery statement.

This Grant Statement should be accompanied with the following documents:

(i) Statement indicating the Number, Date and Amount of various Re-appropriation/Surrender Orders taken into account while preparing the Grant Statement, duly certifying that-

(a) the statement is complete and contains all the Re-appropriation/Surrender Orders issued in respect of the particular grant/appropriation during the financial year, and that

(b) all Surrender Orders have been accepted by the Ministry of Finance vide its Audit Order No(s)............. dated ............

(ii) Attested copies of all Re-appropriation and Surrender Orders issued during the financial year and taken into account for preparing the Grant Statement.

(iii) Statement of funds re-appropriated to and from different sub-heads through the Form in APPENDIX 11.7.

(iv) Statement of Recoveries adjusted in reduction of expenditure.

(v) Statement showing the distribution of SDG up to object-head level- both for Gross provisions and Deduct recoveries, as furnished by the Administrative Ministries/Departments.

(vi) Certificate to the effect that there is/are no case

(s) that attract the provisions of ‘New Service or New Instrument of Service’ in terms of Ministry of Finance, Department of Economic Affairs

(vii) Certificate to the effect that “Increase of budget provision by ₹ five crores and above under a sub-head has been made with the approval of Secretary Expenditure”. Ministries/Departments would not be required to seek approval of Ministry of Finance on re-appropriation proposals above ₹5.00 crore in cases where supplementary demands have already been approved by the Parliament. Re-appropriation proposals for augmentation of provisions by more than ₹5.00 crore under object heads like Stipends/Scholarships, contribution to international bodies etc. which do not attract provisions of NS/NIS and for which no supplementary is obtained by the Ministries/Departments would continue to be processed by the Budget Division for approval of Secretary (Expenditure).

(viii) Certificate to the effect that “All savings/excess included in the Appropriation Accounts are covered by valid re-appropriation/surrender orders issued by competent authority under delegated powers and no re-appropriations have been made subsequently to cover the actual expenditure”.

Note: A few Demands would encompass provision for more than one Department under a Ministry. In such cases the provision would be made department wise within the Revenue and Capital Section, and thereafter the grand total would be struck under each section. A separate sheet showing major head wise-combined provision of all the departments will be attached after both Revenue and Capital sections.

Stage-II - Head wise Appropriation Accounts indicating: The figures of actual expenditure. The variations of (+) Excess or (-) Savings between the figures of Columns 2 and 3 with the reasons for variation will also be given in Column 4. For example, saving/excess was due to ........................................”. In the Statement of Recoveries etc., the actual recoveries will be shown alongside the total estimates, indicating the variation (+) More or (-) Less.

(ii) Certified that the expenditure figures included in the Head wise Appropriation Accounts stand reconciled and accepted by the concerned Heads of Departments / Controlling Authorities.

Note: In the case of composite grants and expenditure incurred by agent Ministries/Departments on behalf of functional Ministries, sub-head wise details of expenditure will be furnished on monthly and annual basis by the various accounting agencies viz. PAOs, AG etc. to the Pr.CCA/CCA/CA responsible for preparing the Head wise Appropriation Accounts of these grants. If the LoA amount is not fully utilised by the Agent Ministry/Department on behalf of Functional Ministry, the unspent amount should be surrendered within a specific timeline so that the surrendered/unspent amount can be utilised by the functional Ministry for its own commitments.

(c) Statement showing sub-head wise Reconciliation of figures in the Head wise Appropriation Accounts as well as Statement of Recoveries adjusted in accounts in reduction of expenditure. This will be done up to and Minor Head wise in the Statement of Central Transactions, as shown in APPENDIX 11.4.

(d) Statement showing the “Amounts met from Advances out of Contingency Fund of India” (APPENDIX 11.6), but remaining un-recouped at the end of the year. If there is no case of such advance remaining un-recouped, a Nil statement shall be furnished.

(e) Account

(s) of earmarked Fund

(s) containing the brief description of the Fund, its accounting operation, the year’s receipts and payments along with opening and closing balances. Figures as given in the statement should tally with the figures as given in Finance Accounts.

A certificate in the following form must also be given on a separate sheet to be enclosed with the Head wise Appropriation Accounts:

“Certified that the earmarked funds included in the Union Government (Civil) AppropriationAccounts for the year.........................................are eligible for inclusion and have the prior concurrence of the C&AG of India.

“Certified that there is/are no fund

(s) which is/are eligible for inclusion in the Union Govt. Appropriation Accounts (Civil) for the year”. (Deleting whichever is not applicable.)

(f) If the expenditure has exceeded the sanctioned provision or appropriation in any segment, viz. Revenue-Voted, Revenue-Charged, Capital-Voted, or Capital-Charged of the grant or appropriation, a certificate shall be furnished to the effect that the expenditure has not exceeded due to misclassification/erroneous adjustment in the accounts, and the actual figures of excess amount in units will also be shown.

(g) Certified that all the expenditure incurred during ............... relevant to grant/appropriation No............. has been included in the Appropriation Account for the year.................., and no amount/amounts pertaining to it has/have been left unadjusted under any suspense/remittance heads for want of paid vouchers etc.

(h) Statement indicating Major Head-wise /Grant-wise totals of the CFI as appearing in SCT.

(i) Reasons for variations between figures of total grant or appropriation in Column I (Original + Supplementary) if any, and actual expenditure in Column 3 under various sub-heads will be obtained by the Principal Accounts Office from the Budget Wing etc. of the Ministry/Department and incorporated in the Head wise Appropriation Accounts. Such reasons will be obtained in the cases qualifying for comments in view of the principles given in para 11.5.1. The copies of