Para 5.15.1 — CAM

5.15 PROFORMA CORRECTIONS 5.15.1 "Proforma Corrections” to balances of earlier years in cases where provisions of Rule 38 of Government Accounting Rules, 1990 are not attracted, are to be carried out by affording relevant contra effect to "Government Account" referred to above. Approval of the CGA is required to be obtained in each case for the incorporation of any such 'Proforma Correction’, by providing full background and justification. This includes cases wherein either- closing to balance vis-a-vis a head closing to Government Account are involved; or

(b) correction of a balance under a head closing to balance purely as an accounting device is involved.