Para 11.5.1 — CAM

b. Explanations for the variation denoted by ‘R’ should also be included in Column1, as per norms given in Para 11.5.1 e.g. saving/excess was due to...... ”.

(a) If the variation in a sub-head exceeds ₹500.00 lakhs*: This includes all variations irrespective of the percentage under both savings and excesses, against the sanctioned provision of Original or Supplementary grants/appropriations or both taken together.

(b) If the variation in a sub-head does not exceed ₹500.00 lakhs*: 268

(i) Where variation is an excess - This includes all cases where the excess exceeds either 10% of the total sanctioned provision or ₹250.00 lakhs*, whichever is higher. The total sanctioned provision in this clause means Original provision if there is no supplementary provision or

RECORDING REASONS FOR VARIATIONS AND THEIR PRESENTATION 11.5.1 The sub-heads for which reasons for variations of savings and excesses are required to be included in the Head wise Appropriation Accounts, will be selected on the following laid down limit:

*The revised limits effective for the accounts from the year 2018-19.

Note (1): Notwithstanding the working principles mentioned in the preceding para, occasions may arise where it may be considered necessary at any stage of the processing of the Appropriation Accounts, to include any additional sub-heads for the purpose of explaining the variations. This may occur either during Audit, or after the completion of Audit of the Head wise Accounts, or even at the stage of condensation. In such cases, explanations for variations in those sub-heads shall also be included in the Head wise Appropriation Accounts, before they are signed by the Secretary of the Ministry/Department as the Chief Accounting Authority.

Supplementary provision (except token supplementary) if there is no Original provision, and Original and Supplementary provision taken together, if both of them exist. (O or O+S or S)

(ii) Where the variation is a saving - This includes all cases where the savings exceed 10% of the original provision or ₹250.00 lakhs* whichever is higher, if there is no supplementary provision in that sub-head. If there is a supplementary provision (except token supplementary) in a sub-head either with or without any original provision, all cases in which the savings exceed 10% of the supplementary provision or ₹100.00 lakhs*, whichever is higher, will be included.

(c) If the Grant/Appropriation as a whole has been exceeded - This includes all cases where excess has occurred in any of the four segments as a whole viz. Revenue-Voted, Capital-Voted, Revenue- Charged and Capital-Charged.

In such instances only the sub-heads that involve an excess of over ₹25.00 lakh* each, may be pickedup. If none of the individual sub-heads involve an excess of over ₹25.00 lakh*, the sub-heads that mainly account for the overall excess may be included. The criteria laid down in

(a) and (b)

(i) will also be followed for the purpose.

Note (2): For the purpose of this para, variation implies the variations under column 1 (reappropriation including surrender element only) and column 4 taken together.

HEADWISE APPROPRIATION ACCOUNT FOR Grant No.XX DEPARTMENT OF

Head Total grant Actual Excess+ or expenditure Saving— Appropriation (1) (2) (3) (4)

O. 35,00,00 S. 12,00,00 R. -1,50,00 45,50,00 45,50,00 .. Col 1 — Saving was due to ………………………….. (being more than 10% of the supplementary provision or ₹100.00 lakhs, whichever is higher)

Major Head "2415" Agricultural Research and Education: 2415.01 --Crop Husbandry 2415.01.150-- Assistance to I.C.A.R. 2415.01.150.01 Crop Science Institutes, Research and Education Schemes

Charged 20,84,00 18,24,00 -2,60,00 Col 4 — Saving was due to ……………………………. (being more than 10% of sanctioned provision or ₹250.00 lakhs, whichever is higher)

O. 27,00,00 S. 2,00,00 R. -40,00 28,60,00 24,21,00 -4,39,00 Col 1 & 4 — Saving was due to ………………………. (being more than 10% of the supplementary provision or ₹100.00 lakhs, whichever is higher, Co1.1 & 4 taken together)

2415.01.150.02— Horticulture Institutes, Research and Education Schemes S 32,15,00 R. 2,60,00 34,75,00 35,45,00 +3,30,00

272 Col 1 & 4 - Excess was due to ……………………………. (being more than 10% of the sanctioned provision or ₹250.00 lakhs, whichever is higher, Col. 1 & 4 taken together)

Revenue Section: (In thousands of rupees) Major Head "3451" Secretariat-Economic Services: 3451.00.090-Secretariat 3451.00.090.30-Department of Agricultural Research and Education

Head Total grant Actual Excess+ or expenditure SavingAppropriation (1) (2) (3) (4)

Charged 20,84,00 18,24,00 -2,60,00 Voted O. 135,38,00 S. 34,15,00 167,73,00 163,88,00 -3,85,00 R. -1,80,00

2415.01.150.06 — Agricultural Extension Institutes, Research and Education Schemes O. 72,15,00 R. 5,25,00 77,40,00 77,25,00 -15,00

Col 1 — Excess was due to ……………………….. (being more than ₹500.00 lakhs) 2415.80— General 2415.80.120 Assistance to Other Institutions 2415.80.120.01 — Grants-in-aid to Central Agriculture University, Imphal

O. 33,23,00 R. -6,25,00 26,98,00 26,97,00 -1,00 Col 1 & 4 — Saving was due to …………………… (being more than ₹500.00 lakhs) 2415.80.120.02 — Grants-in-aid to Central Agricultural University, Bihar

O. 3,00,00 R. -3,00,00 .. .. .. Col 1 — Entire provision remained unutilized due to ………………… (being more than ₹250.00 lakhs)

Total Major Head "2415"

Surrenders or Withdrawals within appropriation (In thousands of rupees)

Surrenders or Withdrawals within grant R. 3,30,00 3,30,00 .. -3,30,00 Total Revenue Section Charged 20,84,00 18,24,00 -2,60,00 Voted O. 170,38,00 S. 46,15,00 216,53,00 209,38,00 -7,15,00

Certified to the best of my knowledge and belief that all expenditure included in the Headwise Appropriation Account, Union Government (Civil) for the year………….. has been sanctioned by the Competent Authority (except for cases mentioned in APPENDIX).

Sub-Head Total Actuals Actuals Compared Estimates with total estimates More + Less –

O. 6635,00,00 S. 50,00,00 6685,00,00 6616,08,10 -68,91,90

*Secretary/Pr.CCA/CCA/CA/Dy.CA * Signature of Secretary only in Stage-IV (Strike whichever not applicable) Grant No. XX- MINISTRY OF__________________________ FOR______

Details of recoveries adjusted in accounts in reduction of expenditure

Revenue Section: (in thousands of rupees) Nirbhaya Fund 100,00,00 27,91,80 -72,08,20 Major Head “3601” Grants-in-aid to State Governments 3601.08.903- Deduct amount Met From Central Road and Infrastructure Fund 3601.08.903.01- Grants For State Roads

O. 6535,00,00 S. 50,00,00 6585,00,00 6588,16,30 +3,16,30 Total Revenue Section

*Secretary/Pr. CCA/CCA/CA/Dy.CA * Signature of Secretary only in Stage-IV (Strike whichever not applicable) ** ‘S’ denotes supplementary provision and not surrender. Surrender of recovery is not to be taken into account (if any).

@Total estimates means the original estimates (if there is no supplementary estimates) supplementary estimates (if there is not original estimates) and Original and Supplementary estimates taken together if both exists. -@ has to be defined

Revenue Capital Charged Voted Charged Voted 1. Amount of actual expenditure shown in the Head-Wise Appropriation Accounts (Vide Annexure-I). 2. Deduct Amount of recoveries adjusted in Accounts in reduction of Expenditure (Vide Annexure-II) 3. Deduct amount adjusted in the SCT of the Accounting Circles but included in the Head Wise Appropriation Accounts (as per details appended indicating name of the accounting organizations, the amount, sub-heads affected etc., and reasons for inclusion). 4. a) Add - Amounts adjusted in the Statement of Central Transactions of agent Ministries/Department for inclusion in the head-wise Appropriation Accounts of functional Ministries/Deptt. (as per details appended including the number and name of Grant of functional Ministries/Deptt. in which the amount will be included, sub-heads affected and authorization issued by later. b) Add-amount relating to the other grants of Ministries/Department appearing in SCT. 5. Net Expenditure {1-(2+3)+4}(SCT Figures)

(In thousands of rupees)

1. Certified that ₹________thousands (Charged) and ₹_________thousands (Voted) in Revenue Section and ₹______ thousands (Charged) and ₹________thousands (Voted) in Capital section, shown in SI. No. 5 above agrees with the expenditure figures shown in Statement of Central Transactions of this Grant for the year furnished to CGA separately.

2. Certified that the figures of expenditure included in Appropriation Accounts has been reconciled and accepted by the Head of Department/Ministry.

*Strike out whichever is not applicable *Pr. CCA/CCA/CA(i/c)