MANUAL OF THE APPROPRIATION ACCOUNTS DEPARTMENT

883_2AGAETNCH_AAD_MANUAL_0601a727e56b169_75775480.pdf OFFICE OF THE PRINCIPAL ACCOUNTANT

GENERAL (A&E), TAMILNADU, CHENNAI-18

MANUAL OF THE

APPROPRIATION

ACCOUNTS

DEPARTMENT

REVISED EDITION - 2014

F O R U S E W I T H I N T H E I A & A D D E P A R T M E N T 2

PREFACE

This Manual contains detailed instructions in regard to the work done in the Appropriation Accounts Department and is mainly intended for the guidance of the members of that Department. It supplements the rules and regulations contained in the Codes and Manuals issued by the Comptroller and Auditor General of India and other authorities and does not in any way override the provisions of the latter. 2. The Assistant Accounts Officer of the AAD section is responsible for keeping this manual up-to-date. 3. Suggestions in the nature of amendments to or of rectification of errors, omissions, etc., in the Manual should be brought to the notice of the

Appropriation Accounts Department.

S. SNEHALATHA Principal Accountant General(A&E)

CHENNAI-18 Tamil Nadu

3

Table of contents

CHAPTER CHAPTER HEADING

PAGE NO

I CONSTITUTION AND WORK OF THE BRANCH 4

II APPROPRIATION CHECK 7

III APPROPRIATON ACCOUNTS AND FINANCE ACCOUNTS -

GENERAL

11

IV APPROPRIATION ACCOUNTS OF TAMIL NADU 20

V FINANCE ACCOUNTS OF GOVERNMENT OF TAMIL

NADU 33

VI NEW SERVICE 43

VII CONTINGENCY FUND

46

VIII PUBLIC ACCOUNTS COMMITTEE

50

IX MISCELLANEOUS---IMPORTANT RULINGS AND ORDERS

57

APP- I CALENDAR OF RETURNS 61

APP-II STATEMENTS 68

APP-III EXTRACT OF BUDGET MANUAL 69

APP-IV FINANCE DEPT. - NOTIFICATION 77

APP-V ACCOUNTS AT A GLANCE 80

4

CHAPTER I

CONSTITUTION AND WORK OF THE BRANCH

1.1. Control

The Department consists of one section . An Accounts Officer supervises the work of the section. The strength

of the section is two section officers, nine accountants and three clerks.

1.2. Duties

(i) Compilation of Finance Accounts and Appropriation Accounts of the Government of Tamil Nadu and all

matters connected therewith.

(ii) Preparation of monthly appropriation accounts from April,1997 accounts onwards, to be sent to

government with copy to PAG (G & SSA ) and PAG (E & RSA).

(iii) Preparation of an annual publication ͚͛Accounts at a Glance͛ in respect of State Goǀernment Accounts and

Finances

(CAG͛s No.99-ACI/SPII/14-97 dated 17.2.97 CAG͛s letter no. 724-AC I (SP-I/10-99) dated 15.12.99)

1.3 Distribution of work

This section is responsible for:

(i) All items of work connected with the compilation of the Appropriation Accounts of the

Government of Tamil Nadu including arrangements for printing.

(ii) Final consolidation of draft Finance Accounts of the Government of Tamil Nadu after getting the

various Detailed Accounts and other statements prepared by the respective sections indicated in the Annexure including arrangements for printing.

(iii) Furnishing materials to the Comptroller & Auditor General of India for the combined Finance and

Revenue Accounts of India.

(iv) Detailed Appropriation check on behalf of the Legislature i.e. by grants and major heads and on

behalf of the executive to a limited extent (for the grants relating to Loans and Advances and

Public Debt-Repayments)

Note: Appropriation cheek on behalf of the executive Government is being conducted in the Departmental

compilation sections in respect of other grants. 5

(v) Scrutiny of doubtful cases of ͞E