Official Update: Guidelines for FY 2025-26 Journal Entries Submission
The Ministry of Finance (Controller General of Accounts) has issued an important memorandum dated May 25, 2026, regarding the processing of Journal Entries (JEs) for the financial year 2025-26.
To ensure the smooth closure of annual accounts, timely audit clearances, and prompt presentation to Parliament, the Ministry has established strict guidelines and a firm deadline for all concerned accounting authorities.
Key Highlights of the Memorandum:
- Strict Deadline: All Journal Entries for FY 2025-26 must be submitted by June 19, 2026. Late submissions are to be strictly avoided.
- Exceptional Use Only: Journal Entries should not be routine; they must be utilized only in rare and exceptional circumstances.
- Account Reviews & Corrections: Authorities are instructed to proactively review accounts for misclassifications, correct balances (RAT/TSA/Dummy Heads), and make necessary adjustments for items like GPF interest and Reserve Fund transfers before the due date.
- Mandatory Documentation: Any proposed JE must be accompanied by detailed justifications and supporting documents uploaded on the e-Lekha portal, which must also be made available to Field Audit Parties (FAP).
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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