Para 11.3.4 — CAM
Original Rule Text
APPENDIX 11.4 (para 11.3.4)
Grant No. _____ Ministry/Department of___________ for the year
Statement of Reconciliation
Statement showing reconciliation of figures (sub-head wise) included in the Headwise Appropriation Accounts and upto Minor Headwise in the Statement of Central Transaction
277 (In thousands of rupees) Head of Accounts Figures as per Head-Wise Appropriation A/C SCT Difference Remarks will appear in Headwise Appropriation Accounts SCT 1 2 3 4 5 6 Revenue Section: Major Head "3451" Secretariat — Economic Services 3451.00.090— Secretariat 3451.00.090.09— Department of Agricultural Research and Education 141,72,47 146,77,31 -5,04,84 -5,96,85 — Gr. 02 41-I&B 9160-UD 3451.00.911 -2,89,79 -2,91,89 2,10 2,10— Gr. 02 Total Major Head "3451" 141,72,47 146,77,31 -5,04,84 Deduct Recoveries -2,89,79 -2,91,89 2,10 Net Major Head "3451" 138,82,68 143,85,42 -5,02,74 -5,96,85 — Gr. 02 2,10 — Gr. 02 41 —I&B 9160 -UD Major Head "2401" – Crop Husbandry 2401.00.109 – Extension and Farmer’s Training 2401.00.109.33 – Green RevolutionKrishonnati Yojna 213,96,00 2401.00.109.34 – Support to Central Institute/DOE 14,12,89
2401.00.109.35 – National Institute of Agricultural Extension Management (MANAGE) 5,00,00 Total Minor Head ‘109’ – Extension and Farmer’s Training 233,08,89 209,25,89 23,83,00 21,31,96-I&B 53,54,-UD 67,50-Ladakh 1,30,00-A&N 2401.00.113- Agricultural Engineering 2401.00.113.01- Tractor Training and Testing Institutes 28,08,74 2401.00.113.26- Green RevolutionKrishonnati Yojna 4,86,77 2401.00.113.27- Promotion of Agriculture Mechanization for InSitu Management of Crop Residue 575,09,89 Total Minor Head ‘111’ – Agricultural Engineering 608,05,40 607,72,72 3,32,68 32,68-I&B Total Major Head “2401” 841,14,29 816,98,61 24,15,68 21,64,64-I&B 1,45,14-UD 67,50-Ladakh 1,30,00-A&N Total Revenue Section (Voted) 982,86,76 963,75,92 19,10,84 Deduct Recovery -2,89,79 -2,91,89 2,10 Total Revenue 979,96,97 960,84,03 19,12,94 -5,96,85-Gr.02 21,65,05-I&B 2,10-Gr.02 1,45,14-UD 67,50-Ladakh 1,30,00-A&N
What This Means
This appendix provides the format for the Statement of Reconciliation, which ensures that the figures in the Head-wise Appropriation Accounts match the Statement of Central Transactions (SCT). It shows sub-head-wise expenditure figures from both documents and highlights any differences, with remarks explaining which grant or item caused the variation. This reconciliation is essential to ensure consistency between different accounting statements before they are finalized.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Reconciliation compares Head-wise Appropriation Accounts figures with SCT figures sub-head-wise
- 2Differences must be identified and attributed to specific grants or items
- 3Covers both Revenue and Capital sections with their respective sub-heads
- 4Deduct recoveries are shown separately and reconciled between the two documents
- 5Ensures consistency between Appropriation Accounts and Finance Accounts
Practical Example
The Principal Accounts Office of the Ministry of Agriculture finds that its Appropriation Accounts show Rs 141.72 crore under Major Head 3451 (Secretariat), but the SCT shows Rs 146.77 crore — a difference of Rs 5.05 crore. Upon investigation, this difference is traced to an inter-governmental adjustment of Rs 5.97 crore under Grant 02. The reconciliation statement records this difference with a remark explaining the cause.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the Statement of Central Transactions (SCT)?▼
Why might figures differ between Appropriation Accounts and SCT?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.