Annual Closing of Accounts: FY 2025-2026
The CGDA has released guidelines for the annual closing of accounts for the financial year 2025-2026, following instructions from the Ministry of Finance. All departments are required to adhere to the strict timelines mentioned below.
1. Key Closing Dates
| Month's Accounts | Daily Punching Data Incorporation | Closing of Accounts by IT&S Wing |
|---|---|---|
| March (Preliminary) 2026 | 07.04.2026 | 09.04.2026 |
| March (Supplementary I / Final) 2026 | 22.04.2026 | 24.04.2026 |
2. Other Important Deadlines
| Item of Work | Due Date |
|---|---|
| Submission of proposal for adjustment on proforma basis (outside RBI) | 05.05.2026 |
| Last date for submission of Journal Entries (JEs) | 09.06.2026 |
| Annual Review of Balances (AROB) submission | 29.06.2026 |
| Annual Report on "Charged Expenditure" | 31.08.2026 |
3. Critical Guidelines for Controllers
- Maximum Bookings: Ensure maximum leftover bookings are made in the March (Preliminary) accounts. March Supplementary-I should only be used in exceptional circumstances.
- Provident Fund: Interest on accumulations in various Provident Fund Accounts must be compiled in the March Preliminary Accounts, 2026 positively.
- Budget Compliance: Expenditure must remain within the allocated budget (BE/RE/MA). No expenditure should exceed the budgetary allocation in any code head.
- Punching Medium (PM): Separate PMs must be prepared for Capital and Revenue sections, and for Pay & Allowances vs. Non-Pay transactions.
- NCS Uploading: All bookings made through Punching Mediums must be compiled and uploaded on the Network Compilation System (NCS).
4. Technical Support
In case of technical errors during NCS uploads, the IT&S Wing of the Headquarters office should be contacted immediately before the final closing of accounts.
Source: Office of the Controller General of Defence Accounts, Delhi Cantt.
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 accuracy, human errors or omissions may occur.
No Liability: Under no circumstances shall the author or this website be held liable for any loss arising from the use of this information.
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