Para 11.6 — CAM
Original Rule Text
11.6 CORRIGENDUM TO THE HEADWISE APPROPRIATION ACCOUNTS
11.6.1 Corrections necessitated in the Head wise Appropriation Accounts after submission to Audit/CGA whether due to reconciliation of expenditure with departmental authorities and carried out in the SCT through JEs or otherwise, may be communicated to Audit/CGA in the Format given in APPENDIX 11.5.
(Refer to Para 11.6) STATEMENT SHOWING PARTICULARS OF CORRECTIONS TO THE HEADWISE APPROPRIATION ACCOUNTS Grant No. and name Sub-heads of the Appropriation Account Amount shown to be shown in col.3 Amount of corrections in col.3 More + Less - Amount shown/to beshown in col.4 Amount of corrections in col.4 More + Less - Revise d explan ation Authority on the basis of which correction proposed 1 2 3 4 5 6 7 8 For Read Signature of Pr.CCA/CCA/CA(i/c)………………………..
Ministry………………………… Department……………………….
Note:- The Corrigendum will be signed by the officer who has signed the Headwise Appropriation Accounts to be corrected.
Note:-
(i) The figures to be shown against For against affected head/sub-head would be the same as shown against the head-sub-head in theAppropriation Accounts approved by the Secretary.
(ii) The figures to be shown against Read against head/sub-head would be revised figures after incorporation of the proposed correction.
(iii) The amounts shown in cols.4 and 6 are to be the same.
(iv) Any change/addition or alteration in the notes and comments/explanations should be indicated in col.7 against the relevant sub-head of the Appropriation Accounts.
(v) if the correction affects the Total (Revenue or Capital or both) of the Appropriation Accounts of a particular grant, the same should be shown in the end as follows:
CONTINGENCY FUND STATEMENT
1. The statement to be appended to the Headwise Appropriation Accounts should be prepared in the proforma indicated below:-
(In thousands of rupees)
SI.No. Head of Accounts Amount Month of sanction/ withdrawal Amount recoup ed Month in which recouped Balance, if any
2. In case where there has been no withdrawal/recoupment from the Contingency Fund during the year, a NIL statement should be given.
*Strike out whichever is not applicable
What This Means
If corrections are needed in the Head-wise Appropriation Accounts after they have been submitted to Audit and CGA — whether due to reconciliation of expenditure, journal entries, or other reasons — a Corrigendum must be issued in a prescribed format. The corrigendum must be signed by the same officer who signed the original accounts, and must show the original figures ('For'), corrected figures ('Read'), the amount of correction, and any revised explanations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Corrections after submission to Audit/CGA are communicated through a formal Corrigendum in Appendix 11.5 format
- 2Must show original figures ('For'), corrected figures ('Read'), correction amounts, and revised explanations
- 3Corrigendum must be signed by the same officer who signed the original Appropriation Accounts
- 4If corrections affect the Revenue/Capital totals, this must be shown at the end
- 5Contingency Fund statement must also be appended showing any withdrawals and recoupments
Practical Example
After submitting the Appropriation Accounts, the Pr.AO discovers that a journal entry corrected Rs 15 lakh from the 'Training' sub-head to the 'Consultation' sub-head. A corrigendum is prepared showing the original figures under both sub-heads, the revised figures after correction, and a note explaining the reclassification. Since the Pr.CCA signed the original accounts, the Pr.CCA must also sign the corrigendum.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who must sign the corrigendum to the Appropriation Accounts?▼
When is a Nil Contingency Fund statement required?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.