Para 11.8 — Stage IV is the final version of the Head-wise App

CAMaccounts

11.8 STAGE - IV - HEADWISE APPROPRIATION ACCOUNTS 11.8.1 Principal CCAs/CCAs/CAs etc will carry out the corrections in the Audited Head wise Appropriation Accounts, on receipt of intimation from CGA about any additions or alterations etc made in the Audited Head wise Appropriation Accounts. Such corrections may be based on the Audit Comments and are included in the Condensed Appropriation Accounts, before their final printing and presentation. After carrying out such corrections, three copies of the Head wise Appropriation Accounts including the Statement of Recoveries adjusted in accountsin reduction of expenditure, will be got signed by the Chief Accounting Authority. The Pr. CCA/CCA/CA who functions as the Head of the Organization will sign the enclosures. The final version of the Detailed Appropriation Accounts will be furnished as per the following.
(a) Pr. Audit Officer (Principal Director of Audit (Finance and Communication)) 5 copies (including one copy signed by Chief Accounting Authority and the rest attested by the Pr. CCA/CCA/CA)
(b) CGA 1 copy (signed by Chief Accounting Authority)
HEADWISE APPROPRIATION ACCOUNT FOR Grant No.XX DEPARTMENT OF
Head Total grant Actual Excess+ or expenditure Saving— Appropriation (1) (2) (3) (4)
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
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)
Head Total grant Actual Excess+ or expenditure SavingAppropriation (1) (2) (3) (4)
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"
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
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).
*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
Sub-Head Total Actuals Actuals Compared Estimates with total estimates More + Less –
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
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)
** ‘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
APPENDIX 11.3 (REFER TO PARA 11.3.4) Statement Showing Reconciliation of Appropriation Accounts figures with the Statement of Central Transactions (Finance Accounts) figures for the year ____
(In thousands of rupees)
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)
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)

What This Means

Stage IV is the final version of the Head-wise Appropriation Accounts, incorporating any corrections arising from the condensation process. After CGA notifies the Pr.CCAs/CCAs of additions or alterations made during condensation, they update the audited accounts accordingly. Three copies are then signed by the Chief Accounting Authority (Secretary). The Pr.CCA signs the enclosures. Five copies go to the Principal Audit Officer and one copy to CGA. This represents the definitive version of the accounts.