Para 12.3.5 — CAM

12.3.5 The SCT should include the progressive figures up to Supplementary-I accounts. After its submission to the CGA, any further correction to the SCT, shall only be carried out by proposing a Journal Entry after obtaining the approval of CGA. The proposal for Journal Entries shall be sent to the CGA up to the time limit specified in the yearly circular of Time Schedule and Annual closing of Accounts, along with the justifications for the corrections. These proposals should be supported by Journal Entries in Form CAM-34, duly signed by the concerned Head of Accounting Organization viz. Pr.CCAs/CCAs/CAs(i/c) as the case may be. This shall be accompanied with the related corrections to the SCT, for seeking the approval of CGA and including them in the Accounts. The figures in the SCT and JEs are to be indicated in ‘thousands of rupees’.