Accounts at a Glance (2011-12) - Ministry Of Earth Sciences
Accounts at a Glance (2011-12) - Ministry Of Earth Sciences Accounts at a Glance (2011-12) - Ministry Of Earth Sciences
2011-12 Accounts at a GlancePlan or Non-Plan Expenditure:Plan expenditure representing expenditure on Plan outlays approvedfor each scheme or organization by the Planning Commission andindicating the extent to which such outlays are met out of budgetaryprovisions shall be shown distinctly from each other (Non-Plan)expenditure in the accounts as well as in the Budget documents.Capital or Revenue Expenditure:Significant expenditure incurred with the object of acquiringtangible assets or a permanent nature (for use in the organization and notfor sale in the ordinary course of business) or enhancing the utility ofexisting assets, shall broadly be defined as Capital expenditure.Subsequent charges on maintenance, repair, upkeep and working expenses,which are required to maintain the assets in a running order as also all otherexpenses incurred for the day-to-day running of the organization, includingestablishments and administrative expenses shall be classified as Revenueexpenditure. Capital and Revenue expenditure shall be shown separatelyin the Accounts.ANNUAL ACCOUNTSAppropriation Accounts :Appropriation Accounts of Central Ministries (other than Ministryof Railways) and of Central Civil Departments (excluding Department ofPosts and Defense Services) shall be prepared by the Principal AccountsOfficer of the respective Ministries and Departments (Under the guidanceand supervision of the Controller General of Accounts) and signed by theirrespective Chief Accounting Authorities i.e., the Secretaries in theconcerned Ministries or Departments. Union Government AppropriationAccounts (Civil) required to be submitted to Parliament, shall be preparedannually by the Controller General of Accounts by consolidating theaforesaid Appropriation Accounts.Finance Accounts:Annual accounts of the Government of India (Including transactionsof Department of Posts and Ministries of Defense and Railways andtransactions under Public Account of India of Union TerritoryGovernments), showing under the respective Heads the annual receipts anddisbursements for the purpose of the Union, called Finance Accounts, shallbe prepared by the Controller General of Accounts.17
2011-12 Accounts at a GlancePresentation of Annual Accounts:The Appropriation and Finance accounts mentioned above, shall beprepared by the respective authorities on the dated mutually agreed uponwith the Comptroller and Auditor-General of India, in the forms prescribedby the President on the advice of the Comptroller and Auditor General ofIndia and sent to the latter for recording his certificate. The certifiedannual accounts and the Reports relating to the accounts shall be submittedby the Comptroller and Auditor General of India to the President inaccordance with the provisions of Section 11 of the Comptroller andAuditor-General’s (Duties, Powers and Conditions of Services) Act, 1971and Clause (1) of Article 151 of the Constitution of India.COMPUTERIZATION OF ACCOUNTSThe process of computerization of accounts in this office started withthe accounting functioning starts in the Ministry i.e. 01-04-2007. Thesoftware titled COMPACT has been used in the Pay & Accounts officesfor computerization of a monthly consolidated account. In this Ministry allthe 5 PAO’s, voucher level computerization is done using the softwareCOMPACT. All the stages like pre-check, cheque writing, cheque review,scrolls, Transfer Entries and consolidation is being done by using thispackage. From the month of November-2008 onwards the monthlyaccount has been submitted to the O/o CGA after PAO wise adjustment ofPut Through Statement with online acceptance by the Pr. Account’s office.Window based applications like Microsoft Word and Excel are also usedfor preparation of Head-wise Appropriation accounts, Material of UnionGovernment Finance Account (Civil) and monthly expenditure and receiptstatements for submission to Ministry and for other MIS purposes.COMPACT (PAO 2000) :Multi-user software for use at the Pay & Accounts Office level hasbeen inducted to replace the existing IMPROVE software. This softwarehas been developed with a view to computerize the work in all Pay &Accounts offices.18
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<strong>2011</strong>-<strong>12</strong> <strong>Accounts</strong> <strong>at</strong> a <strong>Glance</strong>Present<strong>at</strong>ion of Annual <strong>Accounts</strong>:The Appropri<strong>at</strong>ion and Finance accounts mentioned above, shall beprepared by the respective authorities on the d<strong>at</strong>ed mutually agreed uponwith the Comptroller and Auditor-General of India, in the forms prescribedby the President on the advice of the Comptroller and Auditor General ofIndia and sent to the l<strong>at</strong>ter for recording his certific<strong>at</strong>e. The certifiedannual accounts and the Reports rel<strong>at</strong>ing to the accounts shall be submittedby the Comptroller and Auditor General of India to the President inaccordance with the provisions of Section 11 of the Comptroller andAuditor-General’s (Duties, Powers and Conditions of Services) Act, 1971and Clause (1) of Article 151 of the Constitution of India.COMPUTERIZATION OF ACCOUNTSThe process of computeriz<strong>at</strong>ion of accounts in this office started withthe accounting functioning starts in the <strong>Ministry</strong> i.e. 01-04-2007. Thesoftware titled COMPACT has been used in the Pay & <strong>Accounts</strong> officesfor computeriz<strong>at</strong>ion of a monthly consolid<strong>at</strong>ed account. In this <strong>Ministry</strong> allthe 5 PAO’s, voucher level computeriz<strong>at</strong>ion is done using the softwareCOMPACT. All the stages like pre-check, cheque writing, cheque review,scrolls, Transfer Entries and consolid<strong>at</strong>ion is being done by using thispackage. From the month of November-2008 onwards the monthlyaccount has been submitted to the O/o CGA after PAO wise adjustment ofPut Through St<strong>at</strong>ement with online acceptance by the Pr. Account’s office.Window based applic<strong>at</strong>ions like Microsoft Word and Excel are also usedfor prepar<strong>at</strong>ion of Head-wise Appropri<strong>at</strong>ion accounts, M<strong>at</strong>erial of UnionGovernment Finance Account (Civil) and monthly expenditure and receiptst<strong>at</strong>ements for submission to <strong>Ministry</strong> and for other MIS purposes.COMPACT (PAO 2000) :Multi-user software for use <strong>at</strong> the Pay & <strong>Accounts</strong> <strong>Of</strong>fice level hasbeen inducted to replace the existing IMPROVE software. This softwarehas been developed with a view to computerize the work in all Pay &<strong>Accounts</strong> offices.18
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