Para 11.7 — The CGA's office condenses the audited Head-wise A

CAMaccounts

11.7 CONDENSATION OF HEADWISE APPROPRIATION ACCOUNTS IN ACCORDANCE WITH THE RECOMMENDATIONS OF THE PAC
11.7.1 (i). The audited Head wise Appropriation Accounts of various grants/appropriations will be condensed by the organization of the CGA in the form in which these are required to be printed and presented to Parliament. This is done in accordance with the recommendations of the PAC on the subject and the changes advised from time to time by the C&AG of India.
(ii). The norms and guidelines for preparation of Condensed Appropriation Accounts as approved by the PAC to be laid in Parliament are given in APPENDIX 11.8.
(iii). Two copies of the condensed accounts shall be signed by CGA and the balance three copies will be authenticated by the Jt. CGA/Dy.CGA/ACGA, and furnished to Principal Director of Audit (Finance and Communication, New Delhi), for obtaining final Audit clearance from the CAG of India, before it is sent for printing.
(iv). In case the CGA is not in office on account of tour or leave, two copies of Condensed Accounts will be signed by the Addl. CGA. Ex-post-facto approval of the CGA will however be obtained in all such cases.
(v). Sixteen (diglot) signed copies hard bound with the Title embossed in Golden colour will be signed by the CGA, countersigned on behalf of the Government by the Secretary to the Govt. of India, Ministry of Finance, Department of Expenditure.
(vi). Twelve of the signatory (diglot) copies, along with a certificate by the Assistant Director (Official Language) to the effect that Hindi version is the true translation of the English version appended to it, will be furnished to Principal Director of Audit (Finance and Communication), New Delhi. Principal Director of Audit (Finance and Communication) will obtain the signatures of the Comptroller & Auditor General of India on the Audit Certificate, before the C&AG submits it to the President through the Ministry of Finance, Govt. of India.
(vii). A certificate will also be recorded in the forwarding letter addressed to Principal Director of Audit (Finance and Communication), to the effect that the reconciliation of Grant wise/Major Head wise figures for the purpose of Union Govt. Appropriation Accounts (Civil) has been completed with the Major and Minor Head wise figures of the Union Govt. Finance Accounts.
(viii) When intimation is received regarding the date of presentation of the Accounts on the Table of both the Houses of Parliament, 25 diglot copies will be supplied to Lok Sabha Secretariat and 25 such copies to the Rajya Sabha Secretariat, on the specified date.
(ix) When intimation is received by the CGA that the Accounts have been laid on the Table of Parliament, diglot copies of the Union Govt. Appropriation Accounts (Civil) as per numbers indicated will be supplied to the following authorities.
Name of Authority/Organization Number of Copies
(i) Press Information Bureau 2
(ii) Public Accounts Committee 5
(iii) C&AG of India 10
(iv) Principal Director of Audit (Finance and Communication) 10
APPENDIX 11.8 (Refer to Para 11.7) form and manner of the condensed Appropriation Accounts is as follows:
1. Nomenclature and number of Grant/Appropriation is given strictly as per the Main Demand for Grants presented to Parliament by the Ministry of Finance. 2. Summary of total grant/appropriation (Original+Supplementary), actual expenditure and saving/excess (-/+) is shown at the beginning of each section i.e. Revenue (charged & voted) and Capital (charged & voted) simultaneously showing the surrender for each portion under respective section.
3. Notes and comments After recording the summary, the Notes and Comments are to be recorded for each portion separately. Broadly there are 5 categories where specific comments are to be given:
(i) Where there is an excess, specific comment along with actual excess in rupees to be given. In such cases explanation order will be excess followed by savings.
(ii) Overall saving is more than 10% of the Supplementary.
(iii) Overall savings in a segment has exceeded the supplementary grant.
(iv) Amount surrendered has exceeded the overall savings.
(v) General comments : Saving/excess occurred under the following major heads
4. Below Notes and Comments, Major Head-wise details with reference to total grant, actual expenditure and savings/excess (-/+) are depicted in tabular form for the account heads to be explained under the relevant section.
5. Savings/excess are explained sub-head wise under a major head with the following guiding principles.
(i) If there is a supplementary, all cases where the savings exceeds 10 percent of the supplementary or ₹100.00 lakhs, whichever is higher.
(ii) All the cases where the savings/excess exceeds 10 percent of the sanctioned provisions or ₹250.00 lakhs, whichever is higher.
(iii) All the cases where savings/excess exceeds ₹500.00 lakhs.
6. Narration below major heads will be in the following order:
(i) Entire provision remained unutilised- Total entire provision with number of sub-heads be given. Further, sub-heads where the savings are more than ₹500.00 lakhs are to be explained.
(ii) Independent savings: Order of depiction of heads will be as under:
(a) Heads where the savings are more than supplementary grant.
(b) Where part of the supplementary grant remained unutilised.
(c) Savings of more than ₹500.00 lakhs.
(iii) Omnibus savings: Number of subheads with total savings alongwith percentage (lowest & highest) to be shown in one paragraph for heads pertaining to saving of more than ₹250.00 lakhs but less than ₹500.00 lakhs.
(iv) Independent Excess: Order of depiction will be as under:
(a) Heads where the excess has been reported to Parliament (through supplementary or vide annexure to supplementary grant) to be explained first. Reasons for excess in these cases are not depicted.
(b) Excess of more than ₹500.00 lakhs.
(v) Omnibus Excess: Number of sub-heads with total excess alongwith percentage (lowest & highest) to be shown in one paragraph for heads pertaining to saving of more than ₹250.00 lakhs but less than ₹500.00 lakhs.
Further, reported heads to be taken in independent excess.

What This Means

The CGA's office condenses the audited Head-wise Appropriation Accounts of all grants into a format suitable for printing and presentation to Parliament, following PAC recommendations. The condensed accounts are signed by CGA, countersigned by the Secretary (Expenditure), and then go through the CAG for the Audit Certificate before being presented to the President and Parliament. 25 copies each go to Lok Sabha and Rajya Sabha on the specified presentation date.