ANNEXURE
Government of Pakistan
Controller General of Accounts
ANNUAL ACTION PLAN
For Preparation, Closing and
Submission of Annual Accounts
2012-13
Introduction
The Office of the Controller General of Accounts has been established in terms of
CGA Ordinance, 2001. The CGA Office is the premier accounting office of the
Government of Pakistan and has been entrusted with task of producing timely and
accurate financial statements of the federation. The Office achieves this task through
dedicated human resources, massive investment infrastructure and strict quality
control checks applied at Field Accounts Offices at Federal, Provincial, District
Governments & Self-Accounting Entities.
The CGA office, with its field offices, impartially and without any prejudice striving
for exercising powers and functions as defined in CGA Ordinance, 2001 while dealing
with accounting matters so as the Financial statements and reports fully reflect the
principles of New Accounting Model and Effective internal financial controls in
government departments are established.
This office always participates fully with our constituent bodies and other government
organizations in our areas of responsibility to provide guidelines and advice after
consultation with them on the preparation of accounts and devising system of
accounts for new schemes and programs.
CGA Ordinance, 2001 & Issuance of Annual Action Plan:
In pursuance of section 5(f) of the CGA ordinance 2001 which states that:“The functions of CGA will be to submit Accounts compiled by him or any other person
responsible in that behalf after the close of each financial year, to the Auditor General of
Pakistan showing under the respective heads the annual receipts and disbursements for
the purpose of Federation and of each province within the time frame prescribed by the
Auditor General of Pakistan”.
Annual Action Plan for Closing, Preparation & Submission of Annual
Accounts for the Last Year (FY 2011-12)
The CGA office issued each year an action plan containing the brief instruction regarding
closing, preparation, submission & certification of Annual Appropriation Accounts and
Financial Statement by Federal, provincial District & Self Accounting Entities. As per
action plan for FY 2011-12 (Last Year), the Annual Accounts of Federal, Provincial,
Distt Governments and Self Accounting Entities for the year 2011-12 were submitted to
Audit for Certification and were successfully got signed from the CGA and by the
Auditor General of Pakistan.
On the same analogy, Action plan for 2012-13 prepared. Which is as follows:
Annual Action Plan for Closing, Preparation & Submission of Annual
Accounts for the Current Financial Year (FY 2012-13)
The accounts for the year 2012-2013 shall be prepared/closed and submitted to audit as per
following schedule.
(A)
June (Provisional) Accounts:
June (Provisional) Accounts 2013, shall be sent to the Finance Division/Finance
Departments, as the case may be, by 10th of July, 2013.
(B)
Clearing House Meeting.
Clearing House Meeting of exchange accounts for the year 2012-13 (including
accounts of June, 2013) shall be held at AGPR office Islamabad from 18-07-2013
to 20-07-2013 All transaction relating to Financial Year 2012-13 shall be
settled/passed on to concerned Accounts Offices in whose books final adjustment
is required to be made. If due to some unavoidable circumstance, any transaction is
not exchanged in the aforesaid meeting, the same shall be passed on to the
concerned Accounts Office by 28th of July, 2013 positively.
(C)
June ( Final ) Accounts:
The June (Final) Accounts 2013 shall be closed on 5th August, 2013. The
Accountants General shall ensure that all periodical adjustments as well as
adjustments on account of rectification of errors as result of reconciliation with the
departments are carried out to the maximum extent in June (F) accounts to avoid
preparation of large number of J.Es.
The intimation to the effect that June (Final) Accounts have been closed on
5th August 2013 shall be sent to this office by fax or through e-mail
(tarif_cga@hotmail.com) on 6th August, 2013 positively.
(D)
June (Supplementary) Accounts.
The Journal Entries (J.Es) for rectification of errors as a result of reconciliation
found after close of June (F) accounts or left over periodical adjustments etc must
be finalized by 15th August, 2013 positively.
(E)
(Time Schedule for Financial Statements, Finance Accounts &
Appropriation Accounts):
i)
The preparation of Financial Statements/Finance Accounts and
Appropriation Accounts must be started soon after close of June (F)
accounts. These must be finalized by 31st August, 2013 and complete
manuscripts submitted to the concerned D.G Audit, with a copy to this
office by the said date.
ii)
The above time schedule must be strictly observed to provide sufficient
time to Audit for certification. A copy of the orders/instructions issued
by your office to the field offices/ DAOs/all other concerned in this
regards must be provided for information of the CGA by 15th April,
2013.
iii)
The Provincial Accountants General shall prepare Financial Statements
and Finance Accounts including the figures of the District
Governments.
iv)
The District Appropriation Accounts shall be prepared on the format of
Provincial Appropriation Accounts. The uniformity of the format and
inclusion of “Schedule of Authorized Expenditure” and
“Supplementary Schedule of Authorized Expenditure” in all the District
Appropriation Accounts shall be ensured. The DAOs should also be
asked to furnish a certificate to the effect that figures of the Original
Grant are those that appear in the Schedule of Authorized Expenditure.
The Original Grant, Supplementary Grant and Final Grant appearing in
the Appropriation Accounts should be properly verified with the SAP
System as well as Schedule of Authorized Expenditure and
Supplementary Schedule of Authorized Expenditure.
v)
The finalization for the District Appropriation Accounts, Financial
Statements may be monitored through a Special Cell in your office
already created.
vi)
The District Financial Statements for 2012-13 should be prepared on
the format of previous year. District Finance Accounts shall also be
prepared for information purpose only but it will not be printed.
vii)
The DAOs should be directed to prepare and submit Appropriation
Accounts and Financial Statements/Finance Accounts in line with
prescribed time schedule. A detailed program should be chalked
out/issued by AGs to all DAOs and District Finance Offices under
intimation to this office by 15th April, 2013.
F)
AGP OFFICE INSTRUCTIONS ON EXPLANATORY NOTES
WITH REFERENCE TO SAVINGS/EXCESS
viii)
The Auditor General of Pakistan has decided that the Savings/Excess needs
to be explained as provided in the General Financial Rules 107, Accounting
Policy and Procedure Manual Chapter 7 and Audit Manual Chapter 30.
Accordingly the officers compiling the accounts are required to explain
significant variation(s) using explanatory notes that may be printed
immediately below the relevant line of figures and the column or columns to
which the explanation relates. In case, a variation under a sub-head cannot
be explained in a note of reasonable brevity, the explanation should be
incorporated in an appendix to the account, a reference to this fact being
made in a note below the sub-head. If there is an excess over a total
Grant or Appropriation, the main reason for the excess
should
be
summarized in a separate note at the end of account. A similar course
also should be followed when the percentage of total savings is notably high.
The Field Audit offices will examine the explanatory notes to the
Appropriation Accounts for the Financial Year 2012-13 and onward. A copy
of the letter No. 42/202/AP/Accounts dated 14-02-2012 of the office of the
Auditor General of Pakistan is enclosed.
(G)
ERROR FREE CERTIFICATE
The Appropriation Accounts and Financial Statement duly certified by Audit
should be got printed within shortest possible time. It should be ensured that
the printed accounts are according to the manuscript supplied to Audit. A
confirmation to this effect should be obtained from the concerned Audit
office. The printed books along with this confirmation and following
certificate under your signature shall be sent to this office for onward
transmission to AGP:
“This is to certify that printed books of Appropriation
Accounts/Financial Statements of Government for the
year 2012-13 have been checked with the manuscript
provided to Audit and there is no change. The printed
accounts are correct and free from any arithmetical,
printing and spelling errors”.
x)
(H)
It is again emphasized that the printed books should be free from
arithmetical, printing, typing and spelling errors to avoid delays due to
corrections and printing of the accounts again and again.
MISC. INSTRUCTIONS
All efforts should be made to observe the following:-
a.
b.
c.
d.
e.
The expenditure should be 100% reconciled with departments.
There should be no Obvious Errors like “Minus Balances in receipts
and expenditure”.
There should be no expenditure without budget grant or heavy
excesses. In case they do appear, full justification should be recorded
in the shape of “Footnotes”.
There should be no “Negative”(Debit balance and vice versa) balance
under Debt and Deposit heads and Loans & Advances in the Finance
Accounts without justification. Utmost efforts may be made to
clear/reduce the negative balances already appearing in the Finance
Account/ Financial Statements.
The difference in the “Book” and “Bank” balance of cash should be
worked out, analyzed and identified. Efforts should be made to
minimize the difference between “Book” and “Bank” balance
appearing in the Finance Accounts for 2012-2013.
f.
g.
h.
i.
j.
k.
l.
Details of Third Party Payments/Receipts should be obtained from
the concerned quarters and included in the Financial Statements.
The manuscripts should be free of all mathematical and spelling
mistakes.
The relevant record required by Audit for certification should be kept
handy and provided to Audit Immediately on demand to avoid delay
in starting the process of certification.
The observation made by Audit in the Management Letter for the
year 2011-12 should be attended to on priority and compliance/
corrections ensured to avoid recurrence of the same in the accounts
for the year 2012-13.
Accountants General should reply to DG Audit’s observations within
3 days after its receipts.
Accountants General shall hold frequent meetings with the concerned
DG Audit for settlement of observations at personal level. If found
any observation unsettled, those must be communicated to CGA
office to be discussed in Clearing House Meeting for Audit
Certification.
Accountants General shall monitor the progress on daily basis
personally and a fort-nightly progress report must also be furnished
to CGA office.
m.
The instructions contained in PIFRA letter No. 1009 PIFRA-II/Auditing/IS
Audit/2011 dated 07-12-2011 (copy enclosed) may also be kept in view
while preparing the Appropriation Accounts and Financial Statements for
the year 2012-13 and to onward.
n.
The observance of above time schedule is MANDATORY and
compliance must be ensured by all concerned. The Accountants General
should arrange to draw a time bound process mapping to personally
monitor the progress of work on daily/weekly basis and be ready to take
responsibility for its implementation. A copy of the process mapping may
be provided to this office by 15th April, 2013. A weekly progress report on
the targets achieved may be sent to this office w.e.f. 5th August, 2013
onward.
o.
Specific Additional Instructions pertaining to Self Accounting Entities are
in Annex-A.
AO (Comp)
Dir (Accounts)
DG (Accounts)
Dy/CGA
CGA
ANNEXURE-A
Additional Instructions for Self-Accounting Entities:
In compliance with directives of the Auditor General of Pakistan, the date for
submission of manuscript of the Federal Appropriation Accounts for 2012-13 to the Audit for
certification as 31st August, 2013. The Appropriation Accounts of the Self-Accounting
Entities should be prepared and submitted to the concerned Directors General Audit for
certification, with a copy to this office by 31st August, 2013 positively.
2.
The material of Federal Finance Accounts and that of Grand Summary of
Appropriation Accounts (Federal) must be furnished to AGPR by 5th August, 2013 to enable
that office to adhere to the prescribed time schedule. Ministry of Defence /MAG is
particularly requested to kindly manage the submission of the above said materials by due
date.
Additional Instructions for Forest Departments:
In compliance with directives of the Auditor General of Pakistan, the date for
submission of manuscript of the Provincial Appropriation Accounts for 2012-13 to the Audit
for certification as 31st August, 2013. The Appropriation Accounts of the Self-Accounting
Entities should be prepared and submitted to the concerned Directors General Audit for
certification, with a copy to this office by 31st August, 2013 positively.
2.
The material of Provincial Finance Accounts and that of Grand Summary of
Appropriation Accounts (Federal) must be furnished to AGPR by 5th August, 2013 to enable
that office to adhere to the prescribed time schedule.
Copy for information and necessary action to:-
i)
ii)
iii)
iv)
v)
vi)
The Deputy Auditor General (APR&SD), Office of the Auditor General of
Pakistan, Islamabad.
The Deputy Auditor General (FAO), Office of the Auditor General of
Pakistan, Islamabad.
The Deputy Auditor General (District Audit), Office of the Auditor General
of Pakistan, Islamabad.
The Deputy Auditor General (Provincial Audit), Office of the Auditor
General of Pakistan, Islamabad.
The Project Director, PIFRA Directorate, Islamabad.
The Director (FABS), AGPR Building, Islamabad.
C.c.
i.
ii.
The Director Financial Reporting (Local).
The Accounts Officer (Accounts), Local with the request to issue
necessary instructions on point “B” at the required time period.