Union Government Finance Accounts 2025-26: Key Timelines
The Ministry of Finance, Department of Expenditure, through the Controller General of Accounts (CGA), has officially released the time schedule for preparing the Union Government Finance Accounts for the 2025-26 fiscal year. This schedule ensures that essential financial data is prepared in a timely manner for presentation to both Houses of Parliament.
Critical Submission Deadlines
All relevant accounting organizations and Accountants General are instructed to strictly adhere to the following dates:
| Task Description | Due Date |
|---|---|
| Submission of figures for Interest Receipts, Grants-in-aid, and Loans/Advances for reconciliation with State Accountants General. | 4th May, 2026 |
| Annual Progress report of balances adopted or dropped on a proforma basis. | 7th May, 2026 |
| Submission of Statement of Central Transactions (SCT) via e-lekha and PFMS (parallel run). | 13th May, 2026 |
| Proposals for adjustments on a Proforma basis outside RBI books for Railways, Posts, Defence, etc.. | 13th May, 2026 |
| Submission of Annual Expenditure statements for 'Composite' grants to Principal Accounts Offices. | 19th May, 2026 |
| Submission of Journal Entries through e-lekha (only after SCT acceptance). | 19th June, 2026 |
| Report on 'Review of balances of DDSR Heads of Accounts'. | 7th August, 2026 |
Important Submission Guidelines
- SCT Submission: Hard copies of the SCT and supporting statements must be signed and sent immediately after electronic submission via e-lekha.
- Journal Entries: Approval by the Finance Accounts Section will only occur after the physical hard copy is received and accepted by the CGA.
- Internal Monitoring: Each accounting head is encouraged to set internal timelines to ensure these final deadlines are met.
SCT Submission Checklist Summary
Before submitting the Statement of Central Transactions, ensure the following are included:
- e-lekha generated reports (Summary, Abstract, and Detailed).
- Explanations for any minus transactions appearing in the SCT.
- Grant-wise expenditure breakups and Major Head-wise Pay & Allowances.
- Details for Interest Receipts (Major Head 0049) and Loans (Major Heads 7601/7602).
- Company-wise breakup of dividends and details on Government equity disinvestments.
For full details and the complete list of recipients, view the original Office Memorandum:
Download Official PDF (OM No. O/2/2024)Educational Purpose Only: The information provided in this article is for general informational and educational purposes only.
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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