Principal Accountant General (A&E) - I, Madhya Pradesh, Gwalior

Monthly Civil Accounts is a report showing the Receipts and Payments of the State Government together with the Opening and Closing Cash Balance of the Government. The receipts and payments details are shown Major Head wise indicating the figures for the current month and the progressive figures along with the Budget Estimates. This report is compiled from the ‘Main Accounts’ sent by the various Treasuries, Pay and Accounts Officers, Public Works, Forest and R.E.S. divisions, Agricultural Engineering Workshop and it includes Settlement Accounts. The monthly civil accounts is submitted monthly to the Deputy Secretary, Finance Department of the State Government by the Accountant General up to 25th of the month succeeding the account month in prescribed form AC-31. For e.g. 02/2020 accounts report was submitted to the State Government on 24th of March 2020. Through this report, the Government will be able to discern its financial position alongside the transactions relating to various functions.

Structure of Accounts STRUCTURE OF ACCOUNTS 1. The accounts of Government are kept in the following three parts: Part I Consolidated Fund Part II Contingency Fund Part III Public Account In Part I, namely Consolidated Fund, there are two main divisions, Viz.:

The Principal Accountant General prepares the Monthly Civil Accounts, Appropriation Accounts and Finance Accounts of the State Government from the initial accounts compiled by the treasuries. The first stage of initial compilation is the daily accounting of the individual receipts and payments as they occur in the cash book and subsidiary register of the treasury. Each district treasury compiles from these initial records the monthly schedules of receipts and payments for each major/sub major head.