Para 5.9.1 — CAM

5.9 RENDITION OF MONTHLY ACCOUNTS: 5.9.1 Each PAO shall compile their accounts by incorporating the accounts rendered by the CDDOs functioning under them as well as their own accounts. The accounts should be compiled on PFMS or uploaded in PFMS using any other software of their office and the same should be submitted to the Principal Accounts Office on PFMS software, latest by the 5th of the following month. The expenditure has to be exhibited grant-wise, and separately against each primary unit of appropriation, showing- Revenue and Capital, Voted and Charged expenditure. Before submitting the accounts to the Principal Accounts Office, the PAO should ensure that the accounts are balanced, no unauthorized accounting heads are operated and expenditures are in terms of the Budget Appropriation.