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CGA Office Memorandum: Maintenance of Broadsheet for Reserve Funds/Deposits Accounts

CGA Office Memorandum: Maintenance of Broadsheet for Reserve Funds/Deposits Accounts

Office Memorandum

Controller General of Accounts

File No: F.No.10(6)/2025/TA/425

Ministry: Ministry of Finance

Department: Department of Expenditure

Office: Controller General of Accounts

Address: 1st Floor, Mahalekha Niyantrak Bhawan, Block-E, GPO Complex, Near INA, New Delhi

Date: 20 November, 2025

Subject

Maintenance of Broadsheet for Reserve Funds/Deposits Accounts in Public Accounts.

Office Memorandum Details

Reference is invited to the approved accounting procedures for operationalization of several Reserve Funds/Deposits Accounts in Public Accounts of India being operated in various Ministries/Departments. As per the approved accounting procedures, a broadsheet reflecting the opening balance, receipt and expenditure during the year and closing balance against the respective Reserve fund/Deposit Account has to be maintained by the concerned PAO of the administrative Ministry.

Key Instructions for All Ministries/Departments

  • Ensure Broadsheet Maintenance: All Pr.CCAs/CCAs/CAs of the Ministries/Departments are requested to ensure that the stated broadsheets are maintained by their concerned PAOs against the Reserve Funds/Deposit Accounts operating under their Ministries/Departments.
  • Compliance Required: The maintenance must be in compliance with the approved accounting procedures.
  • Provide Extract/Copy: Provide extract/copy of the broadsheets of Reserve Funds/Deposit Accounts for the period pertaining to last one year.

What is a Broadsheet?

A broadsheet is an accounting document that maintains a comprehensive record of financial transactions. For Reserve Funds/Deposit Accounts, the broadsheet must include:

  • Opening Balance at the start of the financial year
  • All Receipts during the year
  • All Expenditures during the year
  • Closing Balance at the end of the period

Responsibilities of PAOs

The Pay and Accounts Offices (PAOs) of the respective administrative Ministries are responsible for:

  • Maintaining accurate broadsheets for all Reserve Funds/Deposit Accounts
  • Ensuring compliance with approved accounting procedures
  • Providing timely reports to Pr.CCAs/CCAs/CAs as required
  • Maintaining records for audit and verification purposes

(Sanchita Shukla)
Jt. Controller General of Accounts

To:

All the Pr.CCAs/CCAs/CAs of the Ministries/Departments

Copy to:

Sr.AO, ITD with a request to upload the OM on CGA's website

Download Official Documents & Access Broadsheet Portals

Important Note: This is an official government document. Central Government employees are advised to read the complete circular carefully and implement the instructions accordingly.

For more updates on government orders and circulars, visit GovtEmployeesHub.com

📌 Disclaimer: This content is provided for educational and informational purposes only. While every effort has been made to ensure accuracy, readers are advised to refer to the official government sources and circulars for authoritative information. The author and website do not accept any responsibility for decisions made based on this information.

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