CURRENT MENU
- ACCOUNTING PROCEDURE
- REVENUE MONITORING
- MONITORING REVENUE RECEIPTS
- MISCELLANEOUS
- COMPUTERISED ACCOUNTING
- INTERNAL AUDIT
 

VIEW

PCCA, CBEC Govt Sites www
 
 
HOME | ORGANISATION | A/C PROCEDURE | REVENUE MONITORING | COMPUTERISED ACCOUNTING | INTERNAL AUDIT
| MISC | CONTACT US
  
HIGHLIGHTS OF ACCOUNTS
2004-2005
CIRCULARS
GUIDELINES
<-back
Appropriation Accounts

 

Appropriation accounts indicate the expenditure (Both Voted and Charged) of the Government compared with the amount of Voted Grant and Charged appropriation for different purposes as specified in the schedules appended to the Appropriation Act passed by the Parliament. These Accounts are placed before the Parliament for each financial year by the Controller General of Accounts (CGA), Ministry of Finance, along with the Comptroller & Auditor General's Report under Article 151 of the Constitution, and are intended to disclose:-

(a) that the moneys indicated therein as having disbursed, were legally available for and applicable to the service or purpose to which they had been applied or charged.

(b) that the expenditure conforms to the authority which governs it ;

(c) the effect of all the re-appropriation/surrender orders issued by the Ministry/ Department are incorporated. The Headwise Appropriation Accounts in respect of Grant No: "44 - Indirect Taxes" is prepared by the Principal Chief Controller of Accounts Central Board of Excise and Customs (CBEC) and is sent to the CGA after getting the approval of Director General of Audit (Central Revenue).

Major Head                                                             2003-2004                                         2004-2005
  Budget Estimates Expenditure Excess(+)

Saving(-)

 Budget Extimates Expend-ture Excess(+) Saving(-)

Grand No. 44

Revenue Section

2037-Customs

2038-Union Excise Duties

2216-Housing

 

 

506.20

769.30

-

 

 

450.46

750.4

 

 

 

-55.74

-18.72

-

 

 

491.65

834.07

0.50

 

 

446.37

825.90

0.14

 

 

-45.28

-8.17

-0.36

Total-Revenue Section  1275.50 *1201.40 -74.46 1326.22 **1272.41

-53.81

Capital Section

4047-Capital Outlay   

          on other Fiscal Services

4216-Capital Outlay on Public Work

4216-Capital Outlay on Housing

 

225.10

 

15.01

25.01

 

15.19

 

16.02

10.12

 

-209.91

 

1.01

-14.89

 

173.83

 

10.00

15.00

 

19.68

 

3.42

4.83

 

-154.15

 

-6.58

-10.17

Total Capital Section

256.12

 41.33 -223.79 198.83 27.93 -170.90
Total Grant 1540.62

1242.37

-298.25

 1525.50 1300.34 -224.71

                      *     Inclusive of Rs. 35.00 lakhs under changed.

                      **   Inclusive of Rs. 0.91 lakhs under changed.

SALIENT FEATURES OF APPROPRIATION ACCOUNTS 2004-2005

In the Grant No. 44 - Indirect taxes original provision under Revenue Section was Rs. 1236.10 crores augmented by a supplementary grant of Rs. 63.12 crores. In the Capital Section, out of the provision of Rs. 198.83 crores, a sum of Rs. 169.03 crores was surrendered. The  Headwise Appropriation Accounts for 2004-2005 depicts expenditure of the various Commissionerate of Customs and Central excise as well as directorates like  Logistics, Revenue Intelligence, Inspection, Central Excise Intelligence etc.

The tabulated statement  indicates the actual expenditure made during the year 2004-2005 under the various primary units of appropriation (Salaries, Wages, O.E, T.E. etc. both under Major Head 2037 & 2038). It also provides comparison of expenditure incurred during the year 2004-2005 with previous year.
 
Copyright (c) 2004, Modulus Systems