Para 11.8 — CAM
Original Rule Text
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
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.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Stage IV incorporates all corrections from condensation process into the final Head-wise Appropriation Accounts
- 2Must be signed by the Chief Accounting Authority (Secretary of the Ministry)
- 3Pr.CCA/CCA/CA signs the enclosures (statements, certificates)
- 4Five copies to Principal Director of Audit (one signed by Secretary, four attested by Pr.CCA) and one to CGA
- 5Includes Statement of Recoveries adjusted in reduction of expenditure
Practical Example
After the CGA's office completes condensation, they notify the Ministry of Finance (Expenditure) that a minor correction was made to the explanation for a Rs 72 crore saving in the Agricultural Extension sub-head, based on an audit comment. The Pr.CCA updates the Head-wise Appropriation Accounts with this corrected explanation, gets the Secretary to sign three copies, attests the enclosures, and sends five copies to the Principal Director of Audit and one to CGA.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between Stage III and Stage IV of Appropriation Accounts?▼
Why does the Secretary sign but not the Pr.CCA?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.