Para 11.3.3 — CAM
Original Rule Text
APPENDIX 11.7 (Refer to Para 11.3.3)
Statement of Funds Re-appropriated To & From the Different Sub-Heads No. and/or name of Grant/Appropriation
(Figures in thousands)
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
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.
What This Means
This appendix prescribes the format for the Statement of Funds Re-appropriated To and From Different Sub-Heads, which accompanies the Appropriation Accounts. It records all re-appropriation and surrender orders issued during the year, showing the sub-head, amounts transferred from one sub-head to another, and the net amount surrendered. The statement must be prepared separately for Revenue-Charged, Revenue-Voted, Capital-Charged, and Capital-Voted sections.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Statement records all re-appropriation and surrender orders for each grant/appropriation
- 2Must be prepared separately for Revenue-Charged, Revenue-Voted, Capital-Charged, and Capital-Voted
- 3Difference between amounts re-appropriated from and to must equal the amount surrendered
- 4All re-appropriation orders must be verified against the list from the Budget Section
- 5Sub-head, major head, and section totals must be worked out separately
Practical Example
During the year, the Ministry of Railways re-appropriated Rs 10 crore from the 'Training' sub-head to the 'Maintenance' sub-head to cover urgent track repair costs. Later, Rs 5 crore was surrendered from the 'IT Infrastructure' sub-head. The Pr.AO prepares a statement listing each order with its number, date, and amounts, ensuring that the difference between the from and to columns equals the surrendered amount. The Budget Section verifies that no re-appropriation order has been missed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must this statement be prepared separately for charged and voted sections?▼
How is the completeness of re-appropriation orders verified?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.