Para 11.4 — CAM

Appropriation Accounts will be sent for audit scrutiny to the accredited Audit Officer, Principal Director of Audit (Finance and Communication), and the CGA, duly signed by the Principal Accounts Office, as indicated belowa. Accredited Audit Officer, 3 copies; b. Principal Director of Audit (Finance and Communication), 1 copy; and c. CGA, 2 copies.

Note: Principal Accounts Office would prepare Appropriation Accounts of the expenditure incurred by the PAOs under its control as well as the expenditure figures reported by the Agent Departments on behalf of the Functional Department, based upon the sanctions issued by the latter. This is in terms of this Office Memorandum No.1(8)(7)/86/TA/1099 dt.30-10-1986.

11.4 STAGE-III HEADWISE APPROPRIATION ACCOUNTS: DULY AUDITED AND APPROVED BY THE CHIEF ACCOUNTING AUTHORITY ON FILE. 11.4.1 After the Appropriation Account of each grant/appropriation pertaining to the Ministry/Department is audited and “No Comments” certificate is issued by the Accredited Audit Officer, the finalized account would be put up on file to the Secretary, for his approval. This shall be put up through the FA of the Ministry, bringing to notice any important variations, points or features arising out of the audit scrutiny.

Note: The Audited Head wise Appropriation Accounts has to be submitted within one week of receiving ‘No Comments’ certificates from Audit. If the ‘No Comments’ Certificate received is subject to some Audit Observations, the audit observations must be complied with and the accounts finalized at the earliest, without waiting for a clear ‘No Comments’ Certificate from Audit.