RTI, Nagpur 1 Day 2 – Session: 3 Session Title : Preparation of Statement Nos. 9, 16 and 10.

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RTI, Nagpur 1 Day 2 – Session: 3 Session Title : Preparation of Statement Nos. 9, 16 and 10.

RTI, Nagpur 2 Session Overview  In this session, we will we will discuss about the preparation of the statements Nos. 9, 16 and 10.

RTI, Nagpur 3 Learning Objective  By the end of the session, we will be enlightened with the preparation of the statements Nos. 9, 16 and 10. Additional checks prescribed by the Headquarters for these three statements will be discussed. (MSO (A&E) Vol.II)

RTI, Nagpur 4 Statement No.9- Statement of Revenue and expenditure expressed as a percentage of overall revenue and expenditure 1. The statement gives the comparison of revenue and expenditure in terms of percentage to total revenue and expenditure. 2. Format: Actuals for Current Year (Figures to be depicted in thousands of rupees) 3. The figures are to be computed from the data taken in Statement Nos. 11 and 12. Minus balances wherever occurring in the Finance Accounts should be suitably explained by means of footnotes and should be investigated for reconciliation/rectification as they may throw up misclassification of transactions in Accounts.

RTI, Nagpur 5 Additional checks to be exercised on “Statement No. 9” as prescribed by the Headquarters Office (Headquarters letter dated )  The figures mentioned in the statement should tally with the figures given in Statement No. 1.

RTI, Nagpur 6 Statement No.16- Detailed statement of receipts disbursements and balances under heads of account relating to Debt, Contingency Fund and Public Accounts.  This statement indicates the overall detailed transactions of receipts and disbursements together with the Opening and Closing balances under DDR heads.  Part-I:Consolidated Fund heads close to Government Account.  Total receipts (Revenue Account)  Total receipts (Capital Account)  Expenditure (Revenue Account)  Expenditure (Capital Account)  Transactions close to balances in respect of ‘E’ Public Debt, F – Loans and Advances will be shown Major Head-wise.

RTI, Nagpur 7 Statement No.16- Detailed statement of receipts disbursements and balances under heads of account relating to Debt, Contingency Fund and Public Accounts (contd….)  Part-II:Contingency Fund – Minor Head-wise will be shown.  Part-III:All Sectors I, J, K, L, M, N will be shown Minor Head-wise.   Format: Amounts in thousands of rupees.

RTI, Nagpur 8 Additional checks to be exercised on “Statement No. 16” as communicated by Headquarters Office (1) Figures may be given in Statement by Minor heads of Accounts, except in the case of Public Debt and Small Saving PF etc. and Loan and Advances in respect of which the minor head wise details are given in the Statement Nos. 17 and 18. (2) At the beginning of the statement Part-I Consolidated Fund :- A to C Receipt Heads (Revenue Account), A to D Expenditure Heads (Revenue Account) and A to D Expenditure Heads (Capital Account) should be furnished. The figures should agree with totals mentioned in statement Nos. 1, 11 and 12. For these heads figure will appear for the current year only. (3) Under Major Head 8680 Miscellaneous Government Accounts, there will be figures for the current year only. (4) The figure in this statement should exclude expenditure met from advances from Contingency Fund but not recouped to the fund before the close of the year. But the figures should include expenditure met out of advances taken during the previous year(s) and recouped to the Fund during the current year. Suitable footnotes should be added to explain this position.

RTI, Nagpur 9 Additional checks to be exercised on “Statement No. 16” as communicated by Headquarters Office (contd…) (5)Minus figures should be explained suitably. (6)Difference between cash balance according to books of government and that reported by Bank, indicating the factors responsible for such difference, may also be mentioned in a suitable footnote.

RTI, Nagpur 10 Statement No.10 - Statement showing distribution of expenditure between voted and charged. The statement gives the distribution of expenditure between voted and expenditure. Format: Actuals for Current Year (Figures to be depicted in thousands of rupees).

RTI, Nagpur 11 Additional checks to be exercised on “Statement No. 10” as communicated by Headquarters Office:  The Charged and Voted figures given in this statement should tally with the Net figures of Charged and Voted in the Appropriation Accounts.