Summary: CGA Guidelines on Suspense Balances Break-up (2025-26)
The Office of the Controller General of Accounts (CGA), Ministry of Finance, has issued an Office Memorandum dated May 21, 2026, directing all Ministries and Departments to properly report their net Suspense Balances for the Finance Accounts of 2025-26.
Despite previous instructions issued in March 2026, the required debit-credit break-up of these balances was not being submitted by the respective Ministries and Departments. Consequently, the Comptroller and Auditor General (C&AG) has requested that this debit-credit break-up must be provided to the Field Audit Offices to effectively monitor the clearance of these pending balances.
Furthermore, authorities are now required to furnish an age-wise break-up of the suspense balances. This means categorizing the amounts based on the financial year they were originally booked, ranging from the current 2025-26 period all the way back to balances that are older than five years. This structured data must be prepared and kept ready for the audit parties conducting their reviews.
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