Monthly Civil Accounts Compilation Process
The Accountant General (A&E) prepares the Monthly Civil Accounts, Appropriation Accounts and Finance Accounts of the State Government from the initial accounts compiled by the District Treasuries. The accounting process begins with the daily recording of all receipts and payments in the Treasury Cash Book and subsidiary registers, which are subsequently compiled into monthly schedules under the respective Major and Sub-Major Heads of Account.
? Initial Compilation
• Daily receipts and payments are recorded in the Treasury Cash Book.
• Subsidiary registers are maintained for detailed accounting.
• Monthly schedules are prepared under each Major/Sub-Major Head of Account.
• Subsidiary registers are maintained for detailed accounting.
• Monthly schedules are prepared under each Major/Sub-Major Head of Account.
? First List of Payments (LOP-I)
The First List of Payments contains all transactions booked from 1st to 10th of every month.
? Due in Accountant General's Office:
On or before 18th of the same month.
Supporting schedules and vouchers are submitted along with the accounts.On or before 18th of the same month.
? Second List of Payments (LOP-II)
The Second List of Payments contains all transactions booked from 11th to the last day of the month.
? Due in Accountant General's Office:
On or before 8th of the succeeding month.
Supporting schedules and vouchers accompany the monthly accounts.On or before 8th of the succeeding month.