Para 11.7 — CAM
Original Rule Text
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.
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.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CGA's office condenses all audited Head-wise Appropriation Accounts for Parliament presentation
- 2Two copies signed by CGA; remaining three authenticated by Jt.CGA/Dy.CGA/ACGA
- 316 diglot (Hindi-English) hard-bound copies signed by CGA and countersigned by Secretary (Expenditure)
- 4CAG records Audit Certificate and presents to President through Ministry of Finance
- 525 diglot copies each supplied to Lok Sabha and Rajya Sabha on presentation date
Practical Example
After all Ministries submit their audited Head-wise Appropriation Accounts, the CGA's office condenses them into the format prescribed by PAC. The condensed accounts highlight where overall excess occurred, where savings exceeded supplementary grants, and provide specific notes for major variations. After CGA signs and Secretary (Expenditure) countersigns, the 16 signed copies go to the CAG through the Principal Director of Audit for the Audit Certificate, before being laid on the Table of Parliament.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if the CGA is not available to sign?▼
What are the condensation norms for explaining savings and excesses?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.