To,

,--Speed Post

y'

No.A/lV/213lvot-xv

Office of the CDA, Udayan Vihar,

Na ra ngi, G uwahati- 7 81,17 1,.

Dated : 06104/201,6

Subject: Submission of material for the compilation of Union Government Finance Accounts

for the year 2015-16 Statement No. 5 & 13.

HQrs Office lette r N o. Al lll / 1227 3 lAcco u nts/2015-16 dated 30 / 03 / 201.6

(lmportant Circular No. 129. of 03/2016).

Reference:

Annual Review of balance along with Statement No. 5 & 13 (duly consolidated) are

required to be furnished to HQrs. Office after the close of March Supplementary correction every

year. As such, the Annual Review of Balances along with Statement No. 5 & 13 for the financial year

2015-16 duly tailed with compilation/ actual balances should be submitted by each compiling

section of MO/Sub offices well in time so as to reach this office latest by 29/0412015. While

preparing the reports, instructions issued by this office from time to time regarding accounting

procedure and financial management may please be adhered to.

HQrs. Office by his letter No. A/llllt2273/Accounts/2015-16 dated 3ol03l2ot6 has

also desired that has per direction of CGA, if there are any debit balances under any head against

which there should normally be credit balances or vi6e versa, the reasons for the adverse balances

should be fully explained stating inter-alia action taken to liquidate the same. it is also stated that

there should normally be no minus transactions excepting suspense heads during the year. lt is also

stated that 'Action Taken Note' duly signed by officer-in-charge explaining there in the reasons of

outstanding balances under suspense heads, is to be forwarded along with the accounts.

The officer-in-charge may ensure timely submission of AROB along with statements

No. 5 & 13 duly reconciled with sectional Compilation. Failure in compilation of the above

instruction will be viewed seriously.

For necessary enclosures and instructions please refer/visit CGDA, New Delhi and

CDA Guwahati website.

CGDA, New Delhi Website: www.cgda.nic.in

CDA Guwahati Website: cdaguwahati.gov.in

Please acknowledge receipt.

e 4 | -----'Sr. Accounts Officer (A/Cs)

Copy to:-

,/y' meoilcEDP Centre (Local) With request to upload the memo in our oficial webs'[p.

Sr. Accdrnts Officer (A/Cs)

TO,

-/Soeed Post'TIb/No.A/lV/213lVol-XV

Office of the CDA, Udayan Vihar,

Na ra ngi, Guwa hati- 7 81-17 L.

Dated: 06104/201.6

Submission of material for the compilation of Union Government Finance Accounts

for the year 2015-16 Statement No. 4 & 11.

HQrs Office lette r N o. A/ lll I 1227 3 lAcco u nts/2015-16 d ated 30 / 03 / 201,6

(lmportant Circular No. 129. of 03/2016).

Statement No.4

Statements No. 11

(Statement showing investments of

the Union Govt. in the statutory corporations,

Companies, Other Joint Stock Companies,

Co-operative Banks and Societies etc.)

-29th April, 2016

with request to upload the memo in our official

Subject:

Reference: -

Statement No.4 & l-1 of Finance Accounts for the year 20L5-16 in respect of your

section/office may please be submitted so as to reach this office by the dates mentioned against

each, duly reconciled the amount shown in your report with the compiled actual.

NIL reports are also required.

v6\

(1)

(2)

Encl:

Coov to:-

^ .6v,V EDP Centre (Local)

-29th April, 2016

It is , therefore, requested that the statement No. 4 & LL duly completed in all

respects along with the prescribed check list (copy enclosed) may kindly be sent to this office on the

Proforma prescribed by the CGA (Proforma enclosed) on due dates as indicated above to enable us

to forward the consolidated report to our HQrs. Office as per scheduled dates.

Please acknowledge receipt.gAl

-Sr. Accounts Officer (A/Cs)

Sr. Accou ts Officer (A/

,/Speed Post VNo.A/lVl213lvol-XV

Office of the CDA, Udayan vihar,

Na rangi, Guwa hati- 7 81.17 L.

Dated: OGIO4IZOLG

To,

l(M.O.Local)

Area Office, Shillongs

PAO ( ARC Shillong

PAO (ORs GTC Shillong

ORs Cell ( )

Subject:- Submission of lnformation in accordance with lndian Government Accounting Standard

(IGAS) 2 & 3 for Union Government Finance Accounts 2015-16.

Reference:- HQrs Office letter No. Allll/12273/Accounts/2015-16 dated 3O103/2016

(lmportant Circular No. L29. of O3(2OL6)

HQrs. Office vide letter No. cited under reference has advised to submit Statement-3 in

the enclosed performa received from CGA (Copy Enclosed) in respect of the following groups ofLoans and Advances:

a) GeneralService (Major Head 6075)

b) Social Service (Major Head from 6202 to 6205)

c) Economic Services (Major Head from 6401 to 7475 and (Major Head 7615)

d) State Governments (Major Head 7601)

e) U T Governments (Major Head 7602)

f) Foreign Governments (Major Head 7605)

g) Government Servants (Major Head 7610)

It is therefore requested to submit the said report in the enclosed performa in respect ofi) Minor Head 201,HBA, ii) Minor Head2O2, Advance for purchase of Motor Conveyance, iii) MinorHead 20L3, Advances for purchase of other conveyance, iv) Minor Head 204, Advance for purchase

of Computer, v) Minor Head 800, Other advances. The report should reach this office by

29l04l20t5 positively so that the same may be consolidated at this end and submitted to the HQrs.

Office within stipulated time.

Report in respect of Non-DAD is required to be furnished by Area Accounts Office, PAO

(ORs) 58 GTC and PAO (ORs) ARC Shillong. Report in respect of DAD is required to be submitted by

AN-lll (Local).

i)

ii)

ilt)

iv)

v)

K

Nil report is also required.

lf required, CGA, New Delhi letter No. G-25O2O/1,12016/Circular-Materail/MF-

CGAIFA/TS/83 dated 25/02/201.6 may be downloaded from CGDA website i.e. WWW.Csda.nic.in forfu rther information/cla rification please.

Encl: (Sheets)

sdl-Sr. Accounts Officer (A/Cs)

c9tr6:t-,tfte Oilc

EDP Centre (Local) : With request to upload the memo in our official website.

Sr. Accorints Officer (A/Cs)

xvr'l. Format of statement No. 4 - Guarantees give!'! bv Governrnent:

a. Details concerning class of Guarantees given by the Union Government duringthe year 2O15-16: -

Class

(i) Guarantees given to the Reserve Bank of India, other banks and financial institutions for repayment

of principal and payment of interest, cash credit facility, financing seasonal agricultural operations

and for providing working capital to companies, corporations and cooperative societies and banks;

(ii) Guarantees given for repayment of share capital, payment of minimum annual dividend and

repayment of bonds or loans, debentures issued or raised by the statutory corporations and

financial institutions;

(iii) Guarantees given in pursuance of agreements entered into by the Government of India withinternational financial institutions, foreign lending agencies, foreign Governments, foreign

contractors, foreign suppliers and foreign consultants towards repayment of prlncipal, payment ofinterest or commitment charges on loans and for payment against supplies of material and

equipment or for services rendered;

(iv) Counter-guarantees to banks in consideration of the banks having issued

foreign suppliers for supplies made or services rendered;

(v) Guarantees given to Railways/State Electricity Boards and other entitiespayment of dues by companies or corporationsl

(vi) Performance guarantees given for fulfilment of contracts or projects awarded to Indian companiesor corporations in foreign countries;

(vii) Performance guarantees given for fulfilment of contracts or projects awarded to foreign companiesor corporations in foreign countries;

(viii) Any Other

Class-wise details: For Guarantees

letters of authority to

for due and punctual

Name of the Ministry/Department:

[Note: - The Number of Guarantees should be noted within bracket under each column]

Chief Controller of Accounts/Controller of AccountsTelephone No.

9

(b) Details concerning Sectors:

Name of the Sector:1. Power;2. Co-operative;3. irrigation;4. Roads and Transport;5. State Financial Corporations;6. Urban Development and Housing;7. Other Infrastructure;8. Any other.

Sector-wise details for each class: For Guarantees

Name of the Ministry/Department:

Name of the Sector to which Ministry/Department pertains to: -

Amount in crore of ru

[Note: - The Number of Guarantees should be noted within bracket under each column.]

Chief Controller of Accounts/Controller of AccountsTelephone No.

Contd. /

(c) Disclosures to Statement no. 4 - Guarantees given by the Union Governmentduring the year 2O15-16: -

Name of the Ministry/Department: -

Limit, if anyfixed withinwhich the

Governmentmay giveguarantee

Whetherguarantee

Redemptionor ReserveFund exists

and itsdetails

includingdisclosure of

balanceavailable inthe Fund at

the beginning

Anypayments

made out ofguarantee

Redemptionor Reserve

Fund

Balance atthe end ofthe yearmade in

guaranteeRedemptionor Reserve

Fund

Details ofsubsistingexternalforeign

cu rren cyguara nteesin terms of

Ind ianrupees on3 1.3.20 15

DetailsconcerningAutomatic

debitMechanism and

StructuredPayment

Arrangements,if any

Whether thebudget

documentsof the

Governmentcontain

details ofGuarantees

Details of thetracking unit

ordesignated

authority forGuarantees

in theGovernment

and

Case to caseapproval of

theGuarantees isaccorded bythe Budget

Division,Ministry of

Financesubject to theoverall limit of0.5 per cent

of GDP of theClass (viii)

Chief Controller of Accounts/Controller of AccountsTelephone No.

INSTRUCTIONS FOR PREPARATION OF DISCLOSURE TO STATEMENT NO. 9 .AS PER IGAS . 2

1. Complete information for all grantee categories is to be furnished as per Proforma 1(a) and

1(b). If there is no information to be furnished, a NIL report may invariably be sent. The

statement is to be signed by the CCA/CA (only independent charge).

2. Under PFMS (formerly CPSMS) Grants-in-aid under Plan funds are already being capturedalo-ng with Grantee category. Grantee category available in PFMS corresponds with the categoryin!CRs-2. The mapping between two is as under:

3. Information may be furnished in lakh of Rupees with complete detailed classification.

4. Grants released under all major heads including functional major heads may be accounted

for while furnishing the requisite information. The IGAS-2 statement should be prepared on the

gross basis.

5. Information for'grants-in-aid in kind'must be accounted for as per Performa - 1(b). It was

observed during previous years that some of the ministries/departments furnished same set of

figures for both 'total funds released as grants-in-aid' and 'value of grants -in-aid released in

kind'whereas some of them did not furnish statement for 'value of grants -in-aid released in

kind' at all.

6. Information furnished must be consistent with bookings made in the SCT. Information

furnished must also be cross checked with controller wise/grant wise bookings of Grants-in-aid

made through e-Lekha up to object head level (object head 31,35 & 36). There must not be any

difference between the information furnished, bookings of Grants-in aid in the SCT and grant-

wise object head-wise bookings of Grant-in aid in e-Lekha.

l2

Name/Cateqory of the Grantee as per IGAS-2 Corresoondinq Mappins as per CPSMSState Government

State GovernmentUT Governments

Urban Local BodiesLocal BodiesPanchayati raj Institutions

Public Sector Undertakings State Govt. PSUs and Central Govt. PSUs

Non-Govern mental Orga nizations(NGOs) Registered Societies (NGOS)

Autonomous Bodies Registered Societies (Govt. Autonomous bodies)

Cooperative Societies and Cooperative Institutions Trusts

Statutory Bodies and Development authorities Statutory Bodies

others Central Govt., Private Sector Companies,Individuals, International Organization, StateGovt. Institution and state Govt. DDO(name ofentities)

7. The statement of Grants-in-aid provided in PFMS should be reconciled with e-lekha using

above mapping. Differences between e-Lekha and PFMS, if any, may be analysed and reasons

should be furnished along with IGAS-2 statement.

Identification of difference between e-Lekha and PFMS figures: e-Lekha shows net grants

released during the year taking into account 'Deduct -Recovery of unspent balance of grant-in-

aid'under the minor head 911/912/913. PFMS, however, shows gross release of grants made

during the year. The difference may be for some other reasons also, e.g. multiple payments in

COMPACT for a single bill due to GePG payment failure, RBI advises for grants released to

State/UT with legislature wrongly entered multiple times in PFMS etc.

8. A reconciliation statement showing that information furnished for Plan and Non-Plan agree

with e-lekha (Plan & n-Plan) figures and PFMS (Plan) figures is to be furnished in Proforma 1(c).

9. Effect of Changes in the SCTs through JEs must also be reflected in the statement of

Grants-in-aid, if applicable, and intimated to this office along with the JEs. The reconciliation

statement with PFMS should be also changed accordingly.

l3

INDIAN GOVERNMENT ACCOUNTING STANDARD: 2(a) Statement Containing Details of Total Funds released during the Year 2O15-16

as Grants-in-aid and Funds allocated for creation of Capital Assets

Chief Controller of Accounts/Controllerof Accounts

Name of the Ministry: -Telephone No.: -

Funds allocated for creation ofcapital assets out of total funds

Name/Category of the Grantee

Union Territories Government

Co-operative Societies and Co-

l4

during the Year and value of Grants-in-aid in kind being CapitalAssets in nature

Chief Controller of Accounts/Controllerof Accounts

Name of the Ministry: -Telephone No.: -

Funds allocated for creation ofcapital assets out of total

Name,/Category of the Grantee

Co-operative Societies and Co-

15

Total funds released asGrants-in-aid

1 3Head of

Accounts

State GovernmentUnion Territories GovernmentlJrban I ocal BodiesPanchavati Rai InstitutionsPr rhlic Sector I lndertakinos

overnment OroanizationsAutonomous Bodies

Statutory Bodies andf)errclnnmenf A r rthnriivOthersTOTAL

Annexure-'E'Instructions for preoaration of Statement no. 3: Summarv statement of

Lo?ns and Advances made bv the Union Government (IGAS-3)

1-. Complete information in respect of all units functioning under the Ministry/Department is

to be furnished as per Section -1 to 3 given under PROFORM A - 2. If there is no

information to be furnished, a NIL report may invariably be sent. The statement is tobe signed by the CCA/CA (only independent charge).

2. It may be ensured that the information of loans and advances made by the Union

Government furnished to this office for inclusion in the Union Government Finance

Accounts agrees with the figures appearing in Statement no. 15 and the SCT.

3. (i) Under Section: l the Information in respect of loan and advances is to be given as

per the following grouping under "Loanee Group": -

(a) State Governments(b) Union Territory Government(c) Foreign Governments(d) Government Corporations, Non-Government Institutions, Local Funds, Cultivators

etc.(e) Government Servants

(ii) Figures relating to the financial year 2015-16 only (and not the progressive figures)are to be indicated in the footnote 1 below Section 1.

(iii) In the footnote 2 below Section l only the progressive figure is to be indicated.(iv) For the footnote 4 below Section 1 the grouping under "Loanee Group" is as givenin 3(i) above.

4. Under Section: 2 - Summary of Loans and Advances: Sector-wise, information is to be

given as per following grouping under "Sector": -

(a) General Services ( Major Head 6075)(b) Social Services (Major Heads from 6202 to 6250)(c) Economic Services (Major Heads from 6401 to7475 and Major Head 7615)(d) State Governments (Major Head 7601)(e) U.T. Governments (Major Head 7602)(f) Foreign Government (Major Head 7605)(g) Government Servants (Major Head 7610)

t7

INDIAN GOVER.NMENT ACCOUNTING STANDARD: 3 (i)Statement No. 3 : Statement of Loans and Advances made bv the

Union Government for 2O15-16

Section: 7 Summary of Loans and Advances: Loanee groupwise

Loanee Group

State GoUnion T GovernmentForeign Governments

Government Corporations,Non-GovernmentInstitutions, Local Funds,CulGovernment ServantsTOTAL

Notes: -

1. Out of total amount of Rs.

Governments, loans granted to cover

amounted to Rs. ...... lakhs.

2. In pursuance of the recommendations

the States/Union Territories amounting

March 3L,20L6.

In lakhs of

lakhs paid as loans to State/Union Territory

gaps in resources of the State/Union Territory

of the 13th Finance Commission, repayments by

to Rs. ......... lakhs have been written off up to

3. At the beginning of the year, there was a balance of Rs. ......... lakhs sanctioned to State

Governments as Ways and Means Advances. During the year, an amount of Rs. ....

Lakhs was paid as Ways and Means Advances to State Government for

clearance/avoidance of overdrafts from the Reserve Bank of India. The State

Governments repaid Rs. ... lakhs during the year leaving a balance of Rs. ..... lakhs.

Following are the cases of a loan having been sanctioned as "loan in perpetuity':

In lakhs ofS.No.

Loanee entity Year ofSanction

Sanction Order No. Amount Rate ofInterest

1 State and UnionTerritoryGovernments

2. Other loanee entitiesTOTAL

4.

t9

ClosingBalance onMarch 31,

2016 {(2+3)

PROFORMA .2

Section: 2 Summary of Loans and Advances; Sector-wiseIn lakhs of

State and U,T. Governments

Section: 3 Summary of repayments in arrears from State orUnion Territory Governments and other Loanee entities

Chief Controller of Accounts/Controller ofAccountsName of the Ministry: -Telephone No,: -

Amount of arrears as onMarch, 31,2016

20

Sector OpeningBalanceon April1,2015

Disburse-ments

during theyear

Re-payment

during theyear

Write-off ofirre-

coverableloans andadvances

ClosingBalance

on March31,2016{(2+3) -1/.+ tr\\

Netincrease/decreaseduring

the yearr6-r\

Interestpaymentin arrears

2 3 4 5 6 7 B

General Services

f Mrinr Head 6O7ElSocial Services

(Major Heads from 62O2 to6?EO'lEconomac servaces

(Major Heads from 6401 to71L71 and Maior l{aad 761t)

Foreign Government

/Mainr Flcad 76OElGovernment Servants

f Meinr F{eed 761O1TOTAL

Loanee-Entity Earliest periodto which

arrears relate

Total loansoutstandingagainst theentity onMarch 31,

)01 6

Principal Interest Total

I ? 3 4 5 6

State and UnionTerritoryGnrrernmcnfqOther Loanee entitiesTOTAL

PROFORMA .3

INDIAN GOVERNMENT ACCOUNTING STANDARD: 3 (ii)No. 15 - Detailed Statement of Loans and Advances made bv the Union

GovernmentSection: 7 Major and Minor Head wise Details of Loans and AdvancesOut of totat disbursement, amount for plan purpose has been shown in brackets below the iotat figure

of disbursement for each major head

In lakhs of ruMajor /Minor Head of Account

Head

902 Deduct recoveries met fromthe social and infrastructure

105 Engineering/Technical

Promotion of Arts and Culture797 fransfer to/from ReserveFunds and Deposit Accounts

And so on

2t

openrngBalanceon April1, 2015

Dis-bursementsduring the

year

Re-paymentduring

the year

Write-offof irr-

ecoverableloans andadvances

ClosingBalance onMarch 31,

2076{(3+4) -

( 5 +6))

Netincrease/decrease

during theyear (7-3)

I nterestcredited

1&2 4 5 5 7 I6202 - Loans for Education,Snor*s, Art and CultrrreO1- General Education -202 Secondarv Education203 University and HigherFdrrration6OO General

Total -( O1)

104 Polvte.hni.s

800 Other LoansTalrI - 1O2\O3-Soorts and Youth Services-800 Other LoansTotal - fo3lO4-Art and Culture-

falal - (Od,l

TOTAL

GRAND TOTAL

GovernmentsName of the State or Union TerritoryGovernment

Amount of arrears as on March,37,20L6

and Nicobar I

Total - State Governments & llnion

Grand Total - State Governments, lJnionTerritory Governments and of other

Section: 2 Repayments in arrears from State or alnion Territory

Section: 3 Repayments in arrears from otherLoanee Entities or Institutions

In lakhs of ruAmount of arrears as on March,

3L,2016

Central Fisheries Corporation of India,

Hindustan Aeronautics Ltd.,

And so on

22

Earliestperiod towhicharrearsrelate

Total loansoutstandingagainst theentity onMarch 31,2016

Principal Interest Total

1 2 1 4 5 5Andhra PradeshArunachal PradeshAssam

And so onTotal - State Governments

Chandiqarh

And so on

Total - Union Territorv Gr:ve.rnrere.ntc

Total of other Loanee entities

Loanee-Entity Earliestperiod to

whicharrearsrelate

Total loansoutstandingagainst theentity onMarch 31,

)o1 6

Principal Interest Total

1 ) 3 4 5 6

TOTAL

Additional DisclosuresFresh Loans and Advances made during the year 2o1s-1o

(In lakhs of rupees)

Loanee Entity Numberof Loans

TotalAmount

ofloa ns

Terms and conditionsRate ofinterest

Moratoriumperiod, if any

2 3 4 5Andhra PradeshArunachal Pradesh

And so onTotal - State GovernmentsAndaman and Nicobar IslandsChandiqarh

And so onTotal - Union Territory GovernmentsMayanmarTurkmenistan

And so onTotal - Foreion GovernmentsHimachal Agro LimitedMalabar Arabian Fisheries Limited, Kochi

And so onTotal - Government Corporations, Non-Government Institutions, Local Funds,Cultivators etc.House Building Advance to Government ServantsMotor Conveyance advance to Government ServantsOther Conveyance advance to Government ServantsComputer Advance to Government ServantsOther Advances to Government ServantsTota! - Loans to Government Servants etcGRAND TOTAL

NOTES:Disclosures indicating extraordinary transactions relating to Loans and Advances:

1. Following are the cases of a loan having been sanctioned as'loan inperpetuity':

In lakhs of

1

Turkmenistan

And so onTotal - Foreign GovernmentsHimachal Agro LimitedMalabar Arabian Fisheries Limited, Kochi

And so onTotal - Government Corporations, Non-Government Institutions, Local Fu nds,Cultivators etc-House Buildinq Advance to Government ServantsMotor Convevance advance to Government ServantsOther Conveyance advance to Government ServantsComouter Advance to Government ServantsOther Advances to Government ServantsTotal - Loans to Government Servants et(GRAND TOTAL

2. The following Loans have been granted by the Governmentthough the terms and conditions are yet to be settled:

In lakhs of

Total - Union Territory Governments

Total - Government Corporations, Non-Government Institutions, Local Funds,Cultivators etc.

Advance to Government Servants

Total - Loans to Government Servants etc

Loanee Entity Number ofloans

Totalamount

Earliestperiod towhich the

lnrnc rolato

1 2 3 4Andhra PradeshArunachal Pradesh

And ca nnT(ltal - State GovernrYrcrrtcAndaman and Nicohar IslandsChandioarh

And so nn

MavanmarTurkmenistan

And crr onTAtr, - F^tAidfr a;htraFd6anf<

Himachal Aoro LimitedMalabar Arabian Fisheries Limited. Kochi

And cn on

Horrse Buildino Advance to Government ServantsMotor Convevance advance to Government ServantsOther Convevance advance to Government Servants

Other Advances to Government Servants

GRAND TOTAL

24

3. Fresh loans and advances made during the year to the loaneeentities from whom repayments of earlier loans are inarrears:

Chief Controller ofAccounts/Controller of AccountsName of the Ministry: -Telephone No.: -

n lakhs of ruLoans Disbursed

during the currentAmount of arrears as

on March 31, 2016Name of the Loanee entity

And so on

And so onTotal - GovernmentCorporations, Non-Govern ment I nstitutions,Local Funds, Cultivators etc.

Motor Conveyance advance to

Other Conveyance advance to

Other Advances to Government

25

Earliestperiod to

whicharrearsrelate

Reasons fordisbursement

during thecurrent yearRate of

TnfcrccfPrincipal Princi pa I Interest Total

1 ) ? 4 5 5 7 8Andhra PradeshArunachal Pradesh

Tntzl - R*afp Gavcrnmonf<

Andaman and Nicobar Islands

Anrl co anTotal - Union TerritorytGarrarn manlc

MavanmarTurkmenistan

^hr{ ea 6h

Himachal Aoro LimitedMalabar Arabian FisheriesLimited- Kochi

House Building Advance to(:d\rarnmont QonDnl-c

Computer Advance to(In\/ernmanf Qorrr:ntc

Total - Loans to GovernmentSaruantc afrGRAND TOTAL

CHECK LIST FOR SUBMISSION OF MATERIAL AS PER IGAS-3

1. Action Taken Note in respect of Adverse Balances is enclosed.

2. Details of balances adopted/dropped on proforma basis are enclosed or has been

sent already vide letter No. dated

3. Reasons for minus transactions have been furnished.

4. State/UT wise breakup of figures under 76OL|76OZ has been furnished.

5. The prescribed certificate of correctness of account has been furnished.

6. It may be ensured that the information of loans and advances made by the Union

Government as furnished to this office must reconcile with the Statement no. 3, 15

and in the SCT.

Chief Controller of Accounts/Controller of AccountsName of the Ministry: -

Telephone No,: -

26

Annexure-'G'Detailed instructions and ouidelines for the preoaration of material of various

statements for the financiat vear 2O15-16

1. Statement No.5- Summary of Balances.

The Summary of balances as on 31st March, ?OLG is to be furnished along with therelevant explanatory notes as per the format given under CAM 41&.42 of CivilAccounts Manual.

Reqarding un-reconciled differences between ledoer balances and broadsheet balancesincluding cases where the departmental officers are responsible for the maintenance of detailedaccounts and reconciliation thereof the exact period for which these have been persisting mavplease be mentioned in explanatory Note 3 of this Statement,

2. Statement No. 8 -Detaited account of Revenue Receipts and Caoital Receipts byminor heads.

(i) This Statement is to be compiled by the Finance Accounts Branch of the ControllerGeneral of Accounts Organisation from the figures compiled and consolidated from theStatement of Central Transactions. The Chief Controllers of Accounts/AccountantsGeneral are, however, required to compare the 'Receipts' under each minor headrelating to the year 2O15-16 with the actuals for the year 2OL4-15 and reasons formarked variations in receipts (decrease or increase), are to be furnished. It may be

further ensured that (a) all revenues realized were actually credited to Government andwere accounted for under correct head of account; (b) there has been nomisclassification; (c) the actuals of receipts as appearing in the accounts werereconciled with the depaftmental figures; and (d) the decrease, if any, in the revenuereceipts during 2015-15 compared to 2O14-15 was not on account of abolition ofsome duty/tax or some other decision of the Government or due to misclassification. Aceftificate to the effect that the actuals of receipts have been reviewed asrequired above may also be furnished.

(ii) The Chief Controllers of Accounts/Accountants General are also required to intimatethe reasons for minus transactions appearing in their Statement of CentralTransactions under all heads other than'deduct' heads by the scheduled date.

3. Statement No.9- Detailed account of Revenue Expenditure bv minorheads and Caoital Exoenditure bv maior heads.

This Statement is to be compiled by the Finance Accounts Branch of the ControllerGeneral of Accounts Organisation. The Chief Controllers of Accounts/AccountantsGeneral are, however, required to intimate the reasons for minus transactionsappearing in their Statement of Central Transactions under all heads other than'deduct'heads.

As required vide paragraph 2(i) of this Office Time Schedule issued vide OfficeMemorandum No. 25078/7/2015-16/MF-CGA/FA/TSIB2 Dated 25.02.2076, thefigures relating to Grants-in-aid appearing under the major head 3601- Grants-in Aidto State Governments are required to be furnished to the State Accountants Generalfor the purpose of reconciliation with corresponding figures booked under major head1601- Grants-in-Aid from Central Government appearing in the books of variousAccountants General. The reconciliation for the year 2O15-16 may please be carriedout, reasons for the variations investigated and the result in the form of astatement must be provided along with SCT. As in the case of Receipts theRevenue Expenditure figures of 2O15-16 may be compared with the correspondingfigures of 2O14-15 and marked variations explained in the letter forwarding the SCT on

(i)

(ii)

27

floppy/footnote at the relevant pages of the print out of the Statement of CentralTransactions.

(iii) It may please be ensured that the amounts adjusted under the minor head 'Transfer toReserve Funds and Deposit Accounts' under Revenue and Capital Expenditure headsshown in the SCT agree with the corresponding figures under the ReserveFunds/Deposits appearing in Part III Public Account of India and also in StatementNo.13 of Union Government Finance Accounts. Details in the form of a statementmust be provided along with SCT.

4. Statement of Expenditure on Capital Account (Statement No.10)

i. The expenditure for the financial year 2015-16 according to the revised Heads ofAccounts should be added to capital Expenditure up to 2014-15 and progressive figuresup to the end of the year 2015-16 arrived at. The expenditure up to 2O15-16 in theCapital Account by Major and Minor Heads (Statement No.10) may becommunicated/furnished by 23.fJ5.2OL6 in the following form:-

Statement of Expenditure on Capital Account (Statement No.1O)

Amount in thousands ofNature of Expenditure(Major and Minor head

and code No.)

Expenditure up to20L4-15

Expenditure during2015-16

Total expenditureup to 2O15-15

1 2 3 4

Rs. Rs. Rs.

While furnishing this Statement of Expenditure, it should be ensured that proformacorrections, if ooy, are made only by increasing or decreasing the progressiveexpenditure of Capital Account, duly furnishing the reasons thereof in a footnote. It mayalso be ensured that full account of such adjustments under the account styled as "PriorPeriod Adjustment Account" is submitted as envisaged in Para 5.15.3 of Civil AccountsManual.The reasons for the minus transactions under all heads other than 'Deduct' headsshould be explained by means of suitable footnotes.

The Statement should be prepared strictly in accordance with the authorisedmajor/minor heads of Accounts.

The reasons for the minus progressive capital outlay may be elucidated in a footnote.

It may be ensured that the transactions during the year rounded in thousands of rupeesagree with those appearing in the Statement of Central Transactions (SCT) as alsoStatement No.11 in respect of investments. A certificate to the effect that the figuresshown in the Statement tally with the figures in the Statement of Central Transactionsand Appropriation Accounts and Statement No, 11 (in respect of investments) may befurnished at the end of the Statement.

It may be ensured that recoveries (Sale proceeds etc.) relating to Schemes ofGovernment Trading are accounted for under a distinct minor head 'Deduct-Receipts andRecoveries on Capital Account'(Code No.901) in accordance with the instructionscontained in Para 4.3 of the General Directions to the List of Major and Minor Heads ofAccount.

il.

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tv.

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tx.

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5.

The amounts so far invested in debentures which stand classified under Capital Heads ofAccount, and presently being exhibited as a part of progressive Expenditure under theCapital Head (in Statement No.10 of Finance Accounts), are required to be transferred tothe appropriate heads in the 'Loans Section'. The readjustment may kindly be carriedout positively during 2015-16 through'Prior Period Adjustment' if not already done.

CCA, MOF, DEA should invariably intimate the full particulars, i.e. the face value andnumber of shares disinvested during the year, on account of disinvestments of CentralGovt. equity holdings to this office as well as to the concerned Ministry/Department.Simultaneously, concerned Ministries should carry out 'Proforma Adjustments' in thisregard under respective major/minor heads of accounts under Capital Section.

Statement No.1l-Statement showinq the investments of the UnionGovernment in Statutorv Coroorations, Companies, Other Joint StockCompanies, Co-ooerative Banks and Societies, etc. uo to end of 2O15-16

This Statement in respect of each Ministry/Department and Union TerritoryAdministration is required to be furnished by the respective Chief Controllers ofAccounts/Accountants General as per the format given at (xix) below.

A separate Minor Head 190 is already there in List of Major and Minor head to accountfor expenditure on investment in PSUs. It has been noticed that expenditure on accountof investment is being booked under other minor heads also. It may be ensured that allexpenditure relating to investment in PSUs is booked under the minor head 190 only.

Effect of disinvestments in Corporations/Undertakings etc. may be shown by reducingthe number of shares and the amount of investment by the face value of the sharesdisinvested.

The Pr. Accounts Offices are required to maintain "Register of Investments" inaccordance with the instructions contained in Para 10.11 of Civil AccountsManual. These may be produced to Audit while conducting local audit of thematerial pertaining to Finance Accounts.

The statement should be furnished strictly in the proforma enclosed.

All the investments made during 2015-16 should invariably be shown in the statementgiving reference to Major Head, Minor Head and also the Grant No. Investment, if anybooked under other minor heads, other than minor head 190 should also be included inStatement no. 11. However, it may be ensured that Budget provision for investment ismade under the minor head 190 only.

A certificate to the effect that all the investments shown during 2015-16 have beenreconciled with those appearing in Appropriation Accounts may be furnished along withthe statement. This certificate should be given after due verification. It has been seen inthe past that some investments were not included in the statement which weresubsequently taken up for inclusion through correspondence. Material for the statementshould be sent only after ensuring that complete information is included therein.

Number of shares and face value of shares (col. 5 and 6) are to be recorded and in caseswhere the amount of investment does not tally with the value of total shares the reasonsfor the difference may be indicated in the statement, All disinvestments of shares shouldbe reflected in the relevant columns duly indicating the fact in a footnote. Similarly, ifloans are converted into equity these should be suitably indicated in a footnote.

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29

tx. The reasons for non-declaration of dividend may be intimated. If the concern has beenincurring losses, the cumulative loss to the end of 31-03-2015 may be intimated.During past, it has been noticed that complete information of cumulativeloss/amount of dividend declared is not furnished. It is, therefore, impressedupon that necessary correspondence may be made in advance with the PSU,Societies etc., so that full particulars are furnished while submitting thestatement to this office by the due date.

x. Percentage of Government's investment to the total paid up capital (col.B) andinformation in column 9 regarding amount of dividend/ interest etc,, should invariably beindicated. In case Col.9 is nil, the reason for the same may be indicated in thestatement.

xt. The location of the companies/ corporations may invariably be shown.

The name of the companies/corporations should be shown in full and not inabbreviations.

In case of Government Departments subsequently converted into companies/corporations, your attention is invited to Para 5.15.2 of Civil Accounts Manual. It hasbeen laid down therein that the progressive expenditure under various capitalexpenditure heads pertaining to such Departmental undertaking incurred prior toconversion needs to be reclassified under the appropriate heads in the light of thechange in the status of the Undertaking. Also, it may be ensured that the capitalexpenditure incurred prior to conversion is included in the accounts of investments of thecompany/corporation.

Figures relating to Companies /Corporations should invariably match with those depictedin their annual accounts.

All disinvestment of shares should be reflected in the relevant column duly indicating thefact in a footnote. Capital Head in which the effect of disinvebtment is to be given inStatement No.10 of Finance Account may also be indicated in the remarks column. Itmay be ensured that the effect of disinvestment is actually given in relevant Capital Headof account in Statement No.10.

If loans are converted into equity these should be indicated in a footnote. The relevantLoan and Capital Major, Minor Heads of account may be indicated in remarks column. Itmay be ensured that effects of conversion are actually given in Statement No.10 & 15.

In the statement the Investments/disinvestment/conversion of loan into equity duringthe year is shown distinctly.

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xviii. The statement no. 11 should accompany CHECK LIST (which is to be signed by theCCA/CA concerned and forwarded to this office along with the statement) as perthe format given hereunder:-

a. Amount in column in 7 & t have been furnished in thousands of rupees.

b. Total dividend shown against the companies tally with the dividend shown in SCT.

c. Investments during the year tally with the amount booked in SCT as well as inthe material for statement No.10.

d. The reason for "NIL" dividend has been furnished and if the companies/societiesare incurring lotr, the cumulative loss up to March,2016 has been furnished.

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e. A certificate to the effect that investment made during 2015-16 as furnished instatement No. 11 have been reconciled with the figures appearing in App. A/C.

xix. Format of Statement No. 11 - Statement showinq the investments of the UnionGovernment in Statutorv Corporations, Comoanies, Other Joint StockCompanies. Co-operative Banks and Societies, etc. uo to end of 2O15-15

Statement showino the investments of the Union Government in Statutorv Corporations,Government Companies, other Joint Stock Companies, Co-operative Banks and Societies, etc. upto end of 2015-16

Chief Controller of Accounts/Controller of AccountsTelephone No.

7. Continqencv Fund Statement:-Information regarding Contingency Fund may please be furnished in the following form

while forwarding the Statement of Central Transactions. A copy of the Contingency FundStatement for the year 2O15-16 may also invariably be sent to the Comptroller and AuditorGeneral of India for compilation of combined Finance and Revenue Accounts under intimation tothis Office.

Name of theconcern

Years ofinvestment

Details of investment Totalamountinvestedup to endof2015-16

Percentage ofGovernment'sinvestment tothe total paidup capital

Amount of thedividend /interest receivedand credited toGovt. during theyear 2O15-15(In thousandsof rupees)

Remarks

Type ofsha res

Number Face valueof each

share lRs)1 Z 3 4 5 6 7 8 9 10

I StatutoryCorporations

II Joint StockCompanies

(a) GovernmentCompanies/CorDorations

(b) Other Companies

III InternationalBodies

IV state co-operativeBanks/otherBanks

v Co-operativeSocieties

TOTAL

31

Contd. /

PART II . SOOO . CONTINGENCY FUNDName of the MajorHeads of Accounttreated as minorheads undercontingency fund

Balance as on1.4.20t5

Appropriation fromthe consolidatedfund or any ReserveFund during theyear

Advances remainingunrecouped at theend of the previousyear

Advances from theFund during theyear

1. 2. 3. 4. q

B.

Recoupment to the Fund during the year Advances remaining unrecouped at the end ofthe year

Balance on31.3. 2016

(Col.2 + Col.3col.5 + col.8)

0f advancein Col 4.

Of advancein col.5

Total(Col.6 +Col.7)

Of advance inCol.4

(Col.4 - Col.6)

Of advance incol.5. (Col.5 -

Col.7)

Total(Col.9 +Col.10)

6. 7. B. 9. 10. 11 12.

Statement No.13-Statement of Receipts, Disbursements and Balances under headsof accounts relating to Debt, Deoosits and Remittances and Contingencv Fund.

(a) The material for preparation of Statement of receipts, disbursements and balancesunder heads of account relating to Debt, Deposits, Remittances and Contingency Fundsmay please be furnished in the following proforma.

Head of Account(Major and Minor Head of account)

and Code No,

Opening balanceas on 1.4.2015

Balances dropped/accepted ohproforma basis during the year 2015-16 (AG/PrAO wise details should begiven separately in actual amount)

2 a

Rs. Rs.

Revised opening balance as

on 1.4.2O15(Col. 2+3)

Receipt during the year

(201s-16)(As shown in the SCT)

Disbursement during the

year (2O15-16)

(As shown in the SCT)

Closing balance as

on 31.3.2O16

4 5 6 1

Rs. Rs. Rs. Rs.

Figures in Cols. (Z), (4), (5), (6) and (7) should be rounded in thousands of rupees.

The Principal Accounts Offices have already adopted the balances under Debt; Deposits andRemittances heads allocated to them by the Accountants General up to 31.3.2O16 onproforma basis and have already included these balances in their Statement No.13 for2015-16 in accordance with instructions issued on the subject. The opening Balances as onL.4.2Ot5 should, therefore, include balances adopted by them.

Only the balances shown as adopted in the annual progress report, which falls due forsubmission to this Office by 17.05.2O16 vide item 2(ii) of the Time Schedule for closing ofannual accounts should be shown in col.3 of Statement No.13. The number and date of thecommunication furnishing the annual progress report may also please be quoted if thisStatement has already been sent.

(b) The following points should also be kept in view:

i. The Statement should be prepared according to the minor heads of account strictlyin accordance with the authorised Major/Minor heads of Accounts as per the List ofMajor and Minor Heads of Account. The totals against each major/minor head ofaccount should be worked out.

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1

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The figures of 'Receipts'and'Disbursements'during the year against eachMajor/Minor head of account should agree with the corresponding figures shown in

the Statement of Central Transactions.

The figures appearing under column 6 (Disbursements) and column 7 (Closingbalance) under suspense major heads '8658-to 8663' would give a clue that certainitems/transactions remain there under without clearance and adjustment to the finalexpenditure head in the Appropriation Accounts of the concerned Demand forGrants. It should, therefore, be ensured that, normally no balance remainsoutstanding under any of these heads at the end of the year. Of course, balancerepresenting amounts of outstation pay bills pertaining to March encashed duringthat month shall remain outstanding under the minor head Suspense Accounts(Civil).

The outstanding amount under the Major Head '8670-Cheques and Bills' shouldrepresent the amount of unencashed cheques only. Normally, no amount shouldremain outstanding under this head beyond three months. The balance under thishead may please be reviewed frequently for taking remedial action, wherenecessary. A statement showing the amount of outstanding cheques in respect ofcheques issued on or before 3L.t2.2O1-5 under different minor heads may befurnished along with the material for statement no.13 in the format given below:

tv.

In thousands of ruMinor head under MH

8670Balance as on

31.03.2015 as perStatement No.13

Balance as on 31.03.2O16 inrespect of cheques issued on or

before 31.12.2015102 PAO Cheques103 Deptt. Cheques

CheouesTOTAL

v. The minor head 'Departmental Adjusting Account' under Major Head '8658-111Suspense Accounts' became inoperative with effect from the accounts for 1982-83in the books of departmentalised accounting authorities. It may, therefore, beensured that no new accretions appear under this head during 2015-16, but olditems could be cleared by operating this minor head. Action may be taken to clearthe outstanding balance at the end of 2015-16.

In accordance with the instructions contained in Note (4) below the Major Head8658 Suspense Accounts to the List of Major and Minor Heads of Account, CentralPAOs (except Cabinet Secretariat) are not permitted to operate the minor head8658-00-107 Cash Settlement Suspense Account. It may, therefore, be ensuredthat no new accretions appear under this head during 2015-16 but old items couldbe cleared by operating this minor head. Action may please be taken to clear theoutstanding balances at the end of 2015-15.

vii. The outstanding balances under various suspense minor heads below the MajorHeads'8658 to 8663'as at the end of 2015-15 may be reviewed and suitable stepstaken to clear all outstanding items/ to bring down the outstanding balances in duecourse. The year-wise breakup of the balances as on 31.3.2016 may be furnished.

viii. The balances under suspense heads '8658 to 8663' are shown on a net basis inStatement No.13. In order to monitor the clearance of these balances, the break-upof such balances may be furnished in the format given below:

vt.

33

In thousands of ruMajor Head Minor head of Account Closing Balance

as on31.3.2016

(Net as shownin St. No.13)

Break-up of closingbalance (Gross basis)

Code Descri ption Debit Credit

tx. If there are any debit balances under heads against which there should normally be

credit balance or_l{SC_l{C_fSA representing adverse balances the reasons thereforeshould be fully explained in footnotes along with the action taken to liquidate theadverse balances.

There should normally be no minus transaction under any head except Suspenseheads during the year. If there are any, full reasons therefore may be indicated.

The opening balances under Debt, Deposits and Remittances heads should agreewith the respective closing balances shown in preceding year's statement. Therectification of misclassification relating to earlier years in the case of Debt, Depositsand Remittances heads of account detected as a result of reconciliation of balancesor otherwise are required to be carried out through regular accounts in the mannerprescribed in Para 5.3.4 of Civil Accounts Manual. Correction to balances withoutany actual accounting adjustment which used to be carried out proforma prior to1982-83, are now made through 'Prior Period Adjustment' as envisaged in Para

5.15.3 of Civil Accounts Manual. This requirement may be kept in view whilefurnishing material for Statement No,13 of Union Government Finance Accounts,2015-16. It should be ensured that wherever a footnote was given during an earlieryear, promising further action/ probe and remedial steps, this is actually done in thesubsequent year; and, if not, the reasons therefore may be indicated.

xt.

xii. The figures under Sector'F-Loans and Advances'and'I-Small Savings, ProvidentFunds, etc.'may be shown by Sub-major Heads/Minor Heads against relevant majorhead of account in Statement No.13 as these details are required for compilation ofStatement No.14 ,15 and 16 in this office.

xiii. The figures of minor heads Code No. 101, 105 and 106 under Major Head'6001-Internal Debt of Central Government'are required to be exhibited sub head wise inStatement No.14A of Union Government Finance Accounts. The figures of this headmay, therefore, be furnished sub head wise in Statement No.13.

xiv. The total of each sector/ sub-sector/ major head etc. may be struck at all stages.Thereafter, grand totals may be struck at the end.

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