Para 5.9 — CAM

b. It may ensure no booking under incorrect/discontinued head in account viz. - Major Head 2552/4552/6552 (except in the Grant of M/o DoNER) - Major Head 0006-SGST (for use of State Governments only) - Debit entry under Major Head 8014 (except Department of Posts) - Credit entry under Head 8014.00.101 (except Department of Posts) - Major Head 8015 (except Department of Posts) - Major Head 8659 (except Office of CGDA, Ministry of Defence) c. When monthly accounts are reverted by Data Analytics and Monthly Accounts (DAMA) Section of Office of CGA, it may be redirected to concerned PAO

(s) for incorporating necessary corrections. Principal Accounts Office must ensure that all correction made by PAO

(s) are carried out in accounts before resubmission of accounts to O/o CGA.

Account heads. Alterations are not permitted in the classified or consolidated abstract of any month after they have been closed. However, cases of errors may be discovered after the SCT submission to office of CGA. If an error is discovered in the same year and involves a correction by transfer of amount from one minor head to another under the same major head, or from one major head to another, necessary corrections in the form of Journal Entries (in short JEs) should be proposed by the PAO. JE is to be prepared in thousands of rupees and will show classification up to minor head level. For making JEs, the same form will be used that is used for transfer entry. The corrections within the same minor head not involving change of classification i.e. charged/voted at sub heads/detailed heads level will not require JEs, and will be carried out by the PAO in the Supplementary-II Accounts submitted to Data Analytics and Monthly Accounts (DAMA) Section of CGA Office.

(b)The two heads of account viz. '7810-Inter-State Settlement' (Sector G) and '7999- Appropriation to the Contingency Fund' (Sector H) are not in the nature of debt, deposit, suspense or remittance heads and will be closed to ‘Government Account’, annually. On the other hand, the balances under debt, deposit, suspense and remittance heads are to be individually closed to ‘Balance’. However, the balances under the head '8680-Miscellaneous Govt. Accounts' will be closed annually to Govt. Account. Similarly, balances under '8675- Deposits with Reserve Bank' held in the books of Principal Accounts Office will be closed annually to Government account, but those held in the books of the CGA will be transferred to the head '8999-Cash Balance', every month.