CONTENTS - Central Public Works Department

312 SECTION 54
CHAPTER VII
SECTION 54
DEPARTMENTALISATION OF ACCOUNTS-AGs INSPECTION AND
INTERNAL AUDIT BY CHIEF CONTROLLER OF ACCOUNTS
ATTACHED TO MINISTRY (PERTAINING TO CPWD)
DEPARTMENTALISATION OF ACCOUNTS
54.1 General
(1) Under the scheme of Departmentalisation of Accounts, the Financial Adviser, for and on behalf of
Chief Accounting Authority (Secretary) shall be responsible inter alia for preparation of Chief Comtroller
of Accounts annual Appropriation Accounts for the Demands for Grants of his Ministry/Department,
get it duly audited and submit it to the Controller General of Accounts (CGA) (Ministry of Finance) duly
signed by the Chief Accounting Authority.
(2) The CGA prepares annual accounts including summary civil Appropriation Accounts, showing under
the respective heads, the annual receipts and disbursements for the purpose of Union Government,
and submits the same to the CAG.
(3) The Comptroller and Auditor General of India (CAG) submits the Appropriation Accounts, duly audited/
certified, to the President for laying it before each House of Parliament. The comments on the regularity
and propriety etc. of expenditure, as are deemed necessary and proper by the Comptroller and Auditor
General of India as a result of the audit observations, are contained in his Audit Report on the
Appropriation Accounts.
(4) The Divisional officers and higher officers should furnish the explanations as promptly as possible,
and ensure that these are concise, accurate and fully informative. The explanations should indicate
with sufficient clarity whether a variation or financial irregularity could not have been foreseen.
(5) While submitting the Appropriation Accounts, the Divisional officers should take into consideration the
facts that the Public Accounts Committee, while scrutinizing the Accounts, has to satisfy itself that:
(i) The amount shown in the accounts as having been disbursed were legally available for, and
applicable to the services or purpose to which they have been applied or charged;
(ii) The expenditure conforms to the authority which governs it; and
(iii) Every re-appropriation has been made in accordance with the provisions made in this behalf
under Rules framed by the Competent Authority.
54.2 Chief Accounting Authority
(1) The responsibility for compiling and keeping the accounts of the transactions rest with the Ministry
and Department under it.
(2) The Secretary to the Ministry shall be the Chief Accounting Authority for all the transactions of the
Ministry and its departments, and this responsibility is to be discharged by him through and with the
assistance of the Integrated Financial Adviser of the Ministry (I.F.A.), who is to function for and on
behalf of the Chief Accounting Authority.
(3) The functions to be performed by the Integrated Financial Adviser for and on behalf of the Chief
Accounting Authority shall be the following in so far as this scheme is concerned:
(a) He will be responsible for the preparation of the budget of the Ministry and its departments in close
coordination with the heads of departments concerned. He will be responsible for distribution of
budget allotments among the various wings/departments of the Ministry and for control of
expenditure.
(b) He will be responsible for arranging payments to autonomous bodies, corporations, authorities
etc.. towards Grants-in-aid, loans etc., as well as contributions to international bodies, as may be
sanctioned by the Ministry.