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  Acounts  Departmental Compilation 

Classified Abstract is the summary of inward settlement accounts adjusted during the month. Amounts are netted for transactions of receipts and payments appearing under different heads of account.

Detailed Book part-I shows transactions of receipts and payments appearing in the Treasury Cash accounts and List of payments under Debt, Deposits, Remittances and Suspense heads of account. Part-II is meant for consolidation of figures appearing in various Departmental and other abstracts. The consolidated picture of the Detailed Book presents for the whole circle of account the figures under Debt, Deposits, Remittances and Suspense heads. Detailed Book for the Central (U.T of Dadra and Nagar Haveli account) as well as the State transactions is prepared monthly and is kept separately for Receipts and Payments.

Abstract of Major Head totals shows receipts and disbursements by Major heads during and to the end of the month.

Disbursers’ Account is a statement that brings together the aggregate of months’ receipts and payments with opening and closing balances of all officers rendering accounts to the Accountant General. This is an effective check on the grand totals of several Consolidated Abstracts as made out in the Abstract of Major Head Totals.

While the Abstract of Major Head Totals shows the amounts received and paid on all accounts, the statement Disbursers’ Account shows the amounts received and paid by all Accountants. The grand totals of receipts and payments in both the documents should therefore be equal.

Transactions relating to Debt, Deposits and Advances comprise receipts and payments in respect of which Government becomes liable to repay the moneys received or has a claim to recover amounts paid together with repayment of the former and recoveries of the later.

Debt heads include ‘Internal Debt of the State Government’ like (Market Loans, Loans from Banks and Other Financial Institutions) and ‘Loans from the Central Government’ like (Loans for State Plan Schemes, Loans for Central Plan Schemes, Ways and Means Advances etc.). It also includes debts appearing in ‘Public Account’ under ‘Small Savings, Provident Fund etc.

Deposits and Advances in ‘Public Account’ cover ‘Deposits bearing Interest’, ‘Deposits not bearing Interest’ and ‘Advances’. Amounts lying at credit in these accounts (Deposits) can be reviewed under Major Heads from 8336 to 8451 and amount under ‘Advances’ can be seen under Major Heads 8550 to 8554.

Balances outstanding under suspense in the civil accounts mainly figure under major head ‘8658-Suspense Accounts’- Minor Heads 101 to 136. Notable under these are the balances under Pay and Accounts Office-Suspense, Suspense Account (Civil), Reserve Bank Suspense-Headquarters, Reserve Bank Suspense-Central Accounts Office, Departmental Adjusting Account and Provident Fund Suspense etc.

Remittances embrace all transactions which are taken to merely adjusting heads of accounts, the debits or credits under which are eventually cleared by a corresponding credit or debit either within the same or in another circle of accounting.

In the case of Remittance transactions, it should be seen that debits and credits are cleared either by receipt or payment in cash or by book adjustment under the relevant Service or Revenue heads of accounts or have been paired off by corresponding credits or debits within the same or in another accounts circle. An important part of this work is the scrutiny of balances from month to month in order to affect their early clearance and to determine the accuracy of the out-standings at the end of the year.

For the check of Cash Remittances between Treasuries and Currency Chests a register has been maintained in Book-1 section Rajkot, for check of Forest Remittances broadsheets have been maintained in DC-16 and for check of PWD remittances broadsheets have been maintained in PWA sections at Ahmedabad branch.

Consolidated Abstract shows the progressive figures month by month under the major, minor and detailed of receipts and service payments. These are the same as appearing in the Departmental Classified Abstracts.

Voucher Level Computerisation (VLC) was introduced in this office in June, 2001. The package in Oracle was developed by Tata Consultancy Services, Mumbai. All the phases of the package have been successfully tested and implemented.

Monthly civil accounts, disaggregated reports like DDO-wise expenditure, monthly report on expenditure (grant-wise) are generated and sent along with monthly accounts to State Government.

The sources of accounts that in totality makes up for the monthly civil account of the State Government are as follows : -

i. 25 District treasury accounts comprising vouchers, receipt schedules, list of payments and cash account

ii. Compiled accounts of two Pay and Accounts Offices( PAO, Gandhinagar and PAO, Ahmedabad)

iii. Compiled accounts of the Forest department comprising 68 divisions

iv. Compiled accounts of PWD comprising 165 divisions

v. Inter state adjustments

vi. Combined transfer and ledger account

Reconciliation of accounts is done to prove the accuracy of data capture in the VLC set up. The Departmental Officers (Controlling Officers and the Drawing and Disbursing Officers) come for reconciliation of the figures to prove the accuracy of the accounts prepared by our office. Reconciliation is done quarterly for the first three quarters (June, Sept. and December) and monthly for January, February and March including March (S). This is generally completed by June 15 every year and all adjustments including periodical adjustments are accounted for before closure of annual accounts.

In the present day context of the huge loans granted to State Governments, statutory corporations etc., Government Companies, Quasi-public bodies and private institutions for development and other purposes, it has become an important function of the Accountant General not only to watch the fulfillment of various conditions on which the loans are sanctioned, but also to ascertain that the loans are utilized for the purposes and on the objects for which they are sanctioned.

Loan registers and the broadsheets showing the detail of loan accounts/ balance due on account of principal and interest in respect of each loan are maintained in LOAN section of our branch office at Ahmedabad. The register in respect of the loans given by Union Government to Government of Gujarat is prepared separately.

The registers are maintained in Form-A and Form-B. Form-A is used for those loans which are repayable by direct credit of the repayments to the principal of the loan and Form-B for those loans which are repayable by payments in to Sinking Fund.


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