Para 5.10.2 — CAM

5.10.2 All JEs shall be signed by the Head of Accounting Organization viz. Pr.CCAs/CCAs/CAs (i/c) as the case may be, and serially numbered for easy identification. Approval of the CGA has to be obtained for incorporating it in the accounts. When the JEs are accepted by the CGA for incorporation in the accounts, the Principal Accounts Office should submit supplementary account to the DAMA Section in the office of CGA. The Principal Accounts Office should also appraise the details of it to the concerned PAO, in so far as they affect the figures held in the books of that PAO. This is required to enable the PAO to prepare ledger etc. on the basis of updated accounts.