Para 12.5 — CAM
Original Rule Text
1. The distribution of the expenditure under the Consolidated Fund 2. Breakup of disbursement under Public Debt, Loans and Advances, Inter-State Settlement and Transfer to Contingency Fund
12.5 PART – II DETAILED ACCOUNTS AND OTHER STATEMENTS A – Receipts and Expenditure This part contains seven statements: Statements 6 to 12
Capital Account during and to the end of the year, is depicted minor head wise in this statement. However, due to non-availability of progressive figures at minor head levels, the figures are shown at sub major head level for major head 4076 and at the major head levels for major heads 5002 and 5003. An APPENDIX is added indicating the minor head wise details of expenditure incurred during the year under the Major Heads 4076, 5002 and 5003. The reasons for minus expenditure (except those under deduct heads) are recorded as footnotes at relevant pages. Any PPA that affects the investment is suitably explained in the footnote.
This statement contains the following: - 1. Details of Consolidated Fund at the beginning of the statement, with the Receipts and Disbursements under Revenue and Capital account shown in respective columns. As these heads are closed to Government Account, there are no opening and closing balances of these heads;
2. Summary of Public Debt, Loans and Advances, Inter-state settlement, Transfer to Contingency Fund and Total of Consolidated Fund
3. The balances against Major Head 8000 – Contingency Fund of India; 4. The details of transactions and balances under Public Account except sector I- Small Savings, Provident Funds etc., with the details for every minor head with sub-sector-wise breakup;