Ministry of Finance | Controller General of Accounts (CGA)
Detailed Guidelines: Union Government Appropriation Accounts (Civil) 2025-26
OM No. G-25018/CGA-AA/Time Schedule/2025-26/3908-3963 | Dated: 23rd March, 2026
The Controller General of Accounts has released the roadmap for the preparation, audit, and finalization of Appropriation Accounts (Civil) for the financial year 2025-26. These instructions apply to all Principal CCAs, CCAs, and CAs across Union Ministries and Departments.
Submission Timelines & Deadlines
| Submission Stage | Due Date | Primary Requirement |
|---|---|---|
| Stage I (Grant Statement) | 13th April, 2026 | Nomenclature matching Detailed Demands for Grants. |
| Stage II (Headwise Accounts) | 1st June, 2026 | Reconciliation with SCT figures. |
| Stage III (Audited Accounts) | 7 Days Post-Audit | Submission after receipt of Audit 'No Comments' Certificate. |
| Stage IV (Final Signed) | Upon Clearance | Duly signed by Chief Accounting Authority. |
Critical Preparation Guidelines
- Classification Accuracy: Totals for each Major Head must exactly correspond to the provisions in the main Demand for Grants presented to Parliament.
- Classification Codes: No new sub-heads or detailed heads are to be opened without obtaining numeric codes from the O/o CGA.
- North Eastern Areas: Breakup for Major Heads "2552" and "4552" must be shown up to the object head level; direct booking under these heads is prohibited.
- Rounding: Provisions under detailed heads must be rounded so that totals in 'thousands' correspond with DG provisions in 'crores' (two decimal places).
Document Submission Order (Stage-I)
All Stage-I submissions must be arranged in the following sequence:
- (i) Main Account
- (ii) Recovery Statement
- (iii) List of Re-appropriation/Surrender/Audit Orders with certificates
- (iv) Details of Supplementary Grants (15-digit code wise)
- (v) Audit Order
- (vi) Attested Surrender and Re-appropriation Orders
- (vii) Corrigendum to DDG / Reply to CGA’s Observations
- (viii) All Certificates (compiled on a single page)
Key Certificates Required
- Sanction Certificate: Confirming all expenditure has been sanctioned by the Competent Authority.
- New Service/NIS: Certificate stating whether any cases attract provisions of 'New Service' or 'New Instrument of Service'.
- Suspense Head: Confirmation that no amount is left unadjusted under suspense heads for want of paid vouchers.
- Fund Account: Prior concurrence of C&AG is required for inclusion of earmarked funds.
Get the complete PDF of the detailed guidelines, including the format for Condensed Accounts and Annexures.
📥 DOWNLOAD OFFICIAL GUIDELINES (PDF)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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