Para 5.11.2 — CAM

5.11.2 The Ledger for Debt Deposit Suspense and Remittance heads closing to balance viz. those under Sectors E, F, I, J, K, and L, may be prepared half-yearly for the first six months of April to September, after the accounts of September are closed. Thereafter, it will be prepared quarterly for October to December and for January to March including March Supplementary, by using the Form CAM-40. (This will however exclude Major Heads `8675 -Deposits with Reserve Bank and ‘8680-Miscellaneous Government Accounts’ and Sector "M" of the List of Major and Minor Heads of Account). The ledger will be prepared by the PAO up to sub/detailed/object heads, as may be necessary, based on the figures of first six months and subsequently for the two quarters as mentioned above, and sent to the Principal Accounts Office by the15th October, 15th January and 15th May of each year, respectively. The amounts of balances adopted or transferred on "Proforma" basis in terms of provisions of para 19.4 of Chapter 19, will be clearly indicated in the relevant columns of Forms CAM-40 and 41. The amounts adopted by transfer consequent to the Departmentalization of Accounts from AG, will similarly be exhibited in the Ledger of the year in which the 'Proforma' transfer was carried out.