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Preparation of Union Government Appropriation Accounts (Civil) for 2025-2026 – Time Schedule for Submission, Audit and Finalisation.

Government of India

Ministry of Finance, Department of Expenditure

Controller General of Accounts

Mahalekha Niyantrak Bhawan, E-Block, GPO Complex, INA, New Delhi - 110023

No. G-25018/CGA-AA/Time Schedule/2025-2026/3786-3838 Dated: 23-02-2026
OFFICE MEMORANDUM
Subject: Preparation of Union Government Appropriation Accounts (Civil) for 2025-2026 – Time Schedule for Submission, Audit and Finalisation.

The Union Government Appropriation Accounts (Civil) for the year 2025-2026 are to be finalised for their presentation in both the Houses of Parliament. For this purpose, the following “Time Schedule” has been drawn up:

Stage Activity Deadline / Timeline
Stage I Grant Statement (as per Annexure ‘A’) 13th April, 2026
Stage II Headwise Appropriation Accounts (as per Annexure ‘A’) 1st June, 2026
Audit Audit of Headwise Appropriation Accounts by Accredited Audit Offices Within one month of submission of Stage II
Stage III Audited Headwise Appropriation Accounts along with certificates Within seven days of receipt of Audit’s “No Comments / Comments”
Stage IV Final Headwise Appropriation Accounts After clearance of Condensed Accounts by C&AG of India

Key Highlights:

  • Principal Accounts Officers must ensure reasons for variations are brief, lucid, and analytical.
  • Savings of ₹100 crores or more and all excess cases require Explanatory Notes submitted with Stage III.
  • Accounts should preferably be prepared in ARIAL font, size 12.
Disclaimer

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Accuracy & Mistakes: While every effort has been made to ensure the accuracy of the content based on the official Memorandum, Human errors or omissions may occur. We do not warrant the completeness or reliability of this information.

No Liability: Under no circumstances shall the author or this website be held liable for any loss or damage (including financial loss) arising from the use of, or reliance on, the information presented here.

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