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Expenditure Accounting Procedures

(i) Monthly Accounts

Expenditure Accounts of all the Commissionerates and Directorates of Central Excise, Service Tax and Customs are prepared by the respective Pay and Accounts Offices (PAOs) on a monthly basis. The PAOs make the payments by issuing cheques after proper pre-check of the bills submitted by the Drawing and Disbursing officers (DDOs) of the Commissionerates/ Directorates. Some of the Divisional offices are given limited powers of issuing cheques themselves for making payments for their expenditure requirements. Delegation of cheque drawing powers to the divisional offices (called cheque drawing DDOs) is approved by the Office of Principal Chief Controller of Accounts (O/o Pr CCA) with the approval of Controller General of Accounts, Department of Expenditure. The payments made by these Cheque Drawing DDOs are subject to post check by the PAO. The cheque drawing DDOs submit a weekly account of the payments to the PAO in the form of “List of Payments”. The PAO includes the List of Payments in his monthly account so as to present a complete and accurate picture of the expenditure accounts of all Commissionerates/Directorates, under his payment control.
The monthly account of the Commissionerates/Directorates is uploaded on the e-Lekha portal of the Office of Controller General of Accounts in the Ministry of Finance by all Pay and Accounts Offices. The Consolidated Accounts all Pay and Accounts Offices of CBEC is submitted to the Controller General of Accounts online through e-Lekha for incorporation in the monthly accounts of Government of India.

(ii) Annual Accounts

The annual expenditure budget is prepared by the Ministry of Finance on the basis of budget proposals submitted to them by the various Heads of Departments. The expenditure of the Central Board of Excise and Customs is included under Grant No. “43 -Indirect taxes”. After finalisation of the budget, a “Vote on Account” is sought from Parliament to incur expenditure for a part of the year from the Consolidated Fund of India, pending approval by Parliament. When the budget is finally voted and passed by Parliament, the allocation of funds to spending agencies is made by the Integrated Finance Unit (Budget & Account) on the basis of the projected requirements. Further bifurcation of funds to various subordinate offices i.e. for each Drawing & Disbursing Officer (DDO) is done by the Commissionerates.


Appropriation Account:
At the end of financial year Head-wise Appropriation Account of Grant No. 43 – Indirect Taxes is prepared by the Office of Principal Chief Controller of Accounts, CBEC and is sent to the Controller General of Accounts after obtaining the approval of Director General of Audit (Central Revenue).

Finance Account:
At the end of the financial year, the Office of Pr CCA prepares the Statement of Central Transaction (SCT) for the union Finance Accounts and send to Controller General Accounts and Director General of Audit, Central Revenue, New Delhi.