!"#ER&'E&()ACC",&(-&!)R,.

E/0)1223
P56789:6 - In exercise of the powers conferred by Article 150 of the Constitution, the President on the advice
of the Comptroller and Auditor General, hereby makes the following basic rules relating to the form of
accounts of the Union and States. This compilation incorporates also the general principles of Government
accounting laid down by the Comptroller and Auditor General for the guidance of Government Departments,
namelyH-

C;7<=65)-)>)-&(R"?,C("R@
!" S%&'( T*(+, -./ C&11,.2,1,.("

These rules may be called the IGJKLRNMLNT ACCJUNTING RULLS 1990I and will come into force with
effect from 1st April, 1990.

3" D,5*.*(*&.6

In these rules, unless the context otherwise requires,—

(a) VAccountant GeneralV, means the Wead of an Jffice of Accounts subordinate to the
Comptroller and Auditor General of India.

(b) VBankV means any branch of the State Bank of India acting as the agent of the Reserve
Bank of India in accordance with the provisions of the Reserve Bank of India Act, 1934 (2 of
1934), any branch of a subsidiary bank as defined in section 2 of the State Bank of India
(Subsidiary Banks) Act, 1959 (38 of 1959) which is authorised to transact Government business
as agent of the State Bank of India, or any branch of a bank as may be appointed by the
Reserve Bank of India as its agent under the provisions of sub-section (I) of section 45 of the
Reserve Bank of India Act, 1934 (2 of 1934)]

(c) VChief Accounting AuthorityV, means the Secretary of a Ministry or Department of the
Government of India in which the Departmentalised System of Accounting has been introduced
and in the case of a Union Territory with separated accounts, its Chief Secretary^ Chief
Commissioner.

(d) VCivil Accounts JfficerV, means an Accounts Jfficer subordinate to the Comptroller and
Auditor General, or a Principal Accounts Jfficer and or Pay and Accounts Jfficer functioning
under the Scheme of Departmentalisation of Central Government (Civil) Accounts or under
separated accounts set up of a Union Territories, Government or Administration as the context
may imply. The expression VCivil Accounts JfficeV should also be construed accordingly.

(e) VComptroller and Auditor GeneralV means the Comptroller and Auditor General of India
appointed under article 148 of the Constitution of India.

(f) VController General of AccountsV means the Controller General of Accounts in the Ministry
of Finance (Department of Lxpenditure), who !"#$% '(!') !* responsible for prescribing the form of
accounts of the Union and States, and to frame, or revise, rules and Manuals relating thereto on
behalf of the President of India in terms of article 150 of the Constitution of India, on the advice
of the Comptroller and Auditor General of India.

(g) VConsolidated FundV means the Consolidated Fund of India or of a State, referred to in
clause (1) of article 266 of the Constitution, or of a Union Territory Government, referred to in
Section 47 of the Union Territories Act, 1963, or all the three, as the context may imply
(Appendix -1).
 (h) VContingency FundV, means the Contingency Fund of India established in pursuance of
clause (1) of article 267 of the Constitution or the Contingency Fund of a State established in
pursuance of clause (2) of article 267 of the Constitution, or the Contingency Fund of a Union
Territory Government established in pursuance of Section 48 of the Union Territories Act, 1963,
or all the three, as the context may imply (Appendix-1).

(i) VDefence DepartmentV means that Department of the Central Government, whose
expenditure is met from the Demands for Grants relating to Defence Services.

(b) VGovernmentV, means the Central (Union) Government or a State Government, or a Union
Territory Government, or all the three, as the context may imply.

(k) VPublic AccountV means the Public Account of India or the Public Account of a State
referred to in clause 2 of Article 266 of the Constitution or both as the context may imply
(Appendix 3).

(l) Reserve Bank means any office or branch of the Banking Department, of the Reserve Bank
of India constituted under the Reserve Bank of India Act, 1934 (2 of 1934).

(m) VStateV, except where it appears otherwise from the context, refers to a State included in
the First Schedule to the Constitution.

(n) Vthe ConstitutionV, means the Constitution of India.

(o) VTreasuryV, includes a sub-treasury.

7" A'(*2+,6 &5 (%, C&.6(*(9(*&. ,(2" (& :, ;,<( *. =*,> *. /,=*6*.? (%, 5&'1 &5
-22&9.(6

The form of accounts of the Union, States and Union Territory Governments shall be devised keeping in view
the provisions of various articles of the Constitution and Sections of Union Territories Act, 1963, and in
particular, of those indicated and reproduced in Appendix I to these rules.

NATE!- According to article 012 of the Constitution, the form in which the accounts of the ;nion and of the
states shall be kept is to be prescribed by the President on the advice of the Comptroller and Auditor General of
India. This function is exercised by the Controller General of Accounts, Ministry of Finance IDepartment of
ExpenditureL on behalf of the President of India. The duties assigned to the Controller General of Accounts are
contained in Appendix M to these rules. The duties and powers of the Comptroller and Auditor General of India
are contained in the Comptroller and Auditor GeneralNs IDuties, Powers and Conditions of ServiceL Act of 0PQ0
INo. 1S of 0PQ0L Sections 02, 00 and MM of the Act Ias amended from time to timeL have been reproduced in
Appendix T to these rules. The orders issued by the President of India in exercise of the powers conferred by the
first proviso to sub-section I0L of section 02 and first proviso to section 00 of the said Act after consultation with
the Comptroller and Auditor General of India are also included in Appendix T to these rules.

C" A..9-+ A22&9.(6

Lvery year, from the accounts compiled by the authorities authorised to maintain the accounts of Central
Government, State Governments and Union Territory Governments, accounts showing under the respective
heads the annual receipts and disbursements for the purpose of Union of each State and of each Union
Territory having a Legislative Assembly (including Appropriation Accounts) are to be prepared and got
certified by the Comptroller and Auditor General of India. The reports of the Comptroller and Auditor General
relating to these accounts shall be submitted to the President or the Governor of a State or the Administrator
of a Union Territory having a Legislative Assembly, as the case may be, who shall cause them to be laid
before the Wouses of Parliament, Legislatures of the States and of Union Territories respectively.

D" I669, &5 S9:6*/*-'F I.6('92(*&.6

Subsidiary instructions that would be necessary for carrying into effect the provisions of these rules, and in
particular, instructions for opening new heads of accounts or modification of the existing ones or instructions
relating to the content and manner of maintenance of accounts, -will be issued by the Central Government in
the Ministry of Finance on the advice of the Comptroller and Auditor General of India, in the form of executive
orders, indicating wherever necessary, the types of cases in which the advice of the Comptroller and Auditor
General could be assumed to have been obtained.

G" S<,2*-+ <'&=*6*&. ',+-(*.? (& R-*+>-F6I P&6(6I T,+,2&119.*2-(*&. -./ D,5,.2,
D,<-'(1,.(6

For the sake of practical convenience, the forms of accounts (including appropriation accounts), relating to
Railways, Posts, Telecommunications and Defence Department, may be determined by the Departmental
Accounting authorities within such range and covering such aspects as may be prescribed by the Central
Government in the Ministry of Finance (Department of Lxpenditure—Controller General of Accounts), on the
advice of the Comptroller and Auditor General of India. The provisions of Article 150 of the Constitution will be
deemed to have been satisfied if the forms so determined are not questioned by the Controller General of
Accounts and the Comptroller and Auditor General of India.

NATE!—With effect from 0PWM-WT, the Ministry of Railways, Controller General of Defence Accounts, Director
General, Posts and Secretary Department of Telecommunications and Chairman Telecommunication Commission
have been delegated functions of the Central Government under Article 012 of the Constitution in so far as such
functions relate to the opening of sub-heads and detailed heads of Accounts under various major and minor
heads of Accounts pertaining to their departments subject to the following conditions!-

(i) Powers as above shall be exercised in consultation with the accredited Audit officer namely
ADAI (Railways), Director of Audit, Defence Services or Director of Audit, Posts]

(ii) Jrders so issued should be consistent with the instructions that are issued as envisaged in
Rule 5.
 Chapter 2 - GENERAL OUTLINES OF THE S8STEM OF ACCOUNTS
!. Agreements of the Central Government with the Reserve Bank

!"#$%#&'()*$+,-#(&.#&'$")/$#&'#(#0$1&',$)&$)2(##.#&'$31'"$'"#$R#/#(-#$B)&6$,7$8&01)$9:$-1(';#$,7$3"1<"$'"#$
2#&#()*$9)&61&2$9;/1&#//$,7$'"#$+,-#(&.#&'$=1&$3"1<"$9;/1&#//$1/$1&<*;0#0$'"#$(#<#1>'?$<,**#<'1,&?$>):.#&'$
)&0$(#.1'')&<# ,7 .,&#:/$,&$9#")*7$,7$'"#$+,-#(&.#&'@$1/$<)((1#0$,&$)&0$'()&/)<'#0$9:$'"#$R#/#(-#$B)&6$1&$
)<<,(0)&<#$31'"$)&0$/;9A#<'$',$'"#$>(,-1/1,&/$,7$'"#$)2(##.#&'$)&0$,7$'"#$R#/#(-#$B)&6$,7$8&01)$A<'?$CDEF?$
)&0$)*/,$1&$)<<,(0)&<#$31'"$)&0$/;9A#<'$',$/;<"$,(0#(/$)/$.):?$7(,.$'1.#$',$'1.#$9#$21-#&$',$'"#$R#/#(-#$
B)&6$9:$'"#$%#&'()*$+,-#(&.#&'G

8. Account of the Central Government with the Bank

=C@$$$$$M1&1/'(1#/$)&0$I#>)('.#&'/$,7$'"#$%#&'()*$+,-#(&.#&'$/")**?$)/$)$(;*#?$,>#()'#$,&$/;<"$,771<#/$)&0$
9()&<"#/$,7$'"#$R#/#(-#$B)&6$)&0$,($,7$'"#$9)&6?$)/$")-#$9##&?$,($.):$9#$&,.1&)'#0$7,($")&0*1&2$'"#$(#<#1>'$
)&0$>):.#&'$'()&/)<'1,&/$,7$'"#$>)('1<;*)($M1&1/'(:$,($I#>)('.#&'G

=J@$$$$$E)<"$,771<#$,($9()&<"$,7$'"#$R#/#(-#$B)&6$,($9)&6$")&0*1&2$'()&/)<'1,&/$,7$'"#$M1&1/'(1#/?$I#>)('.#&'/$
,7$'"#$%#&'()*$+,-#(&.#&'$/")**$.)1&')1&$/#>)()'#$)<<,;&'/$1&$(#/>#<'$,7$#)<"$M1&1/'(:$)&0$I#>)('.#&'$
9)&61&2$31'"$1'$)&0$(#&0#($)&$)<<,;&'$,7$'"#$'()&/)<'1,&/$',$'"#$P):$)&0$A<<,;&'/$M771<#($,7$'"#$<,&<#(&#0$
M1&1/'(:$)&0?$,($I#>)('.#&'?$)'$/;<"$1&'#(-)*/$)/$.):$9#$>(#/<(19#0$9:$'"#$+,-#(&.#&'?$',2#'"#($31'"$)**$'"#$
/;>>,('1&2$<")**)&/?$>)10$<"#N;#/G$!"#/#$'()&/)<'1,&/$/")**$)*/,$9#$(,;'#0$'"(,;2"$'"#$9)&61&2$<")&&#*$
>(#/<(19#0$9:$'"#$R#/#(-#$B)&6$,7$8&01)?$',$7)<1*1')'#$'"#1($1&<,(>,()'1,&$1&$'"#$9,,6/$,7$'"#$R#/#(-#$B)&6$,7$
8&01)?$%#&'()*$A<<,;&'/$O#<'1,&?$)'$P)2>;($3"1<"$1/$(#/>,&/19*#$7,($6##>1&2$)$<,.>*#'#$)<<,;&'?$,7$(#<#1>'$
)&0$>):.#&'/$=1&<*;01&2$1&'#(Q+,-#(&.#&')*$)0A;/'.#&'/$)&0$)0A;/'.#&'/$inter se$,7$I#7#&<#?$R)1*3):/$)&0$
P,/'/R,'"#($'")&$!#*#<,..;&1<)'1,&/@$,&$)<<,;&'$,7$'"#$%#&'()*$+,-#(&.#&'G

=E@$$$$$!"#$'()&/)<'1,&/$,7$R)1*3):/?$P,/'/?$!#*#<,..;&1<)'1,&/$)&0$I#7#&<#$I#>)('.#&'$)(1/1&2$)'$,771<#/$
)&0$9()&<"#/$,7$'"#$R#/#(-#$B)&6$)&0$O')'#$B)&6$,7$8&01)?$)<'1&2$)/$)2#&'$,7$'"#$R#/#(-#$B)&6$/")**$9#$
01/'1&2;1/"#0$7(,.$,'"#($%#&'()*$'()&/)<'1,&/$1&$'"#$1&1'1)*$)<<,;&'/$)&0$<*)//171#0$/#>)()'#*:$7,($#)<"$
R)1*3):/?$#)<"$<1(<*#$,7$P,/'/?$#)<"$A<<,;&'/$M771<#($,7$!#*#<,..;&1<)'1,&?$)&0$#)<"$%,&'(,**#($,7$I#7#&<#$
A<<,;&'/$(#/>#<'1-#*:G$!"#/#$'()&/)<'1,&/$31**$9#$')6#&$)2)1&/'$'"#$R)1*3):$S;&0?$P,/')*$A<<,;&'?$
!#*#<,..;&1<)'1,&$A<<,;&'$)&0$I#7#&<#$A<<,;&'$(#/>#<'1-#*:?$1&$'"#$9,,6/$,7$'"#$R#/#(-#$B)&6G$E)<"$,771<#$
)&0$9()&<"$,7$'"#$R#/#(-#$B)&6$#&'(;/'#0$31'"$'"#$3,(6$/")**$7;(&1/"$',$A<<,;&'/$M771<#($<,&<#(&#0$,7$'"#$
R)1*3):/?$P,/')*?$!#*#<,..;&1<)'1,&/$)&0$I#7#&<#$I#>)('.#&'?$)/$'"#$<)/#$.):$9#?$0)1*:$/<(,**/$(#*)'1&2$',$
'"#$'()&/)<'1,&/$>#(')1&1&2$',$#)<"?$',2#'"#($31'"$'"#$(#N;1/1'#$<")**)&/?$>)10$<"#N;#/G

NOTE!" A state)ent of t-e .losin1 2alan.e of t-e 3entral 5o6ern)ent s-all 2e sent ea.- )ont-, 28 t-e
3entral A..o9nts :e.tion of t-e ;eser6e <an= to t-e 3ontroller 5eneral of A..o9nts, in>i.atin1!"

=1@$$$$$%#&'()*$+,-#(&.#&'$A<<,;&'$B)*)&<#$=1&$(#/>#<'$,7$T&1,&$!#((1',(:$A0.1&1/'()'1,&/$0#)*'$
31'"$9:$A<<,;&')&'/$+#&#()*$)&0$,7$)**$T&1,&$!#((1',(:$+,-#(&.#&'/$31'"$L#21/*)';(#@G$$$$$VR#7#(
%,((#<'1,&$O*1>$CW

=11@$$$$$R)1*3):$S;&0$B)*)&<#

=111@$$$$$P,/')*$A<<,;&'$B)*)&<#

=1-@$$$$$!#*#<,..;&1<)'1,&$A<<,;&'$B)*)&<#

=-@$$$$$I#7#&<#$A<<,;&'$B)*)&<#

=-1@$$$$$I#>)('.#&')*1/#0$M1&1/'(1#/X$A<<,;&'$B)*)&<#$=3"1<"$)*/,$1&<*;0#/$'()&/)<'1,&/$,7$T&1,&$
!#((1',(1#/$,7$I#*"1$)&0$A&0).)&$)&0$P1<,9)($8/*)&0/$3",/#$)<<,;&'/$")-#$9##&$/#>)()'#0@

=-11@$$$$$!,')*
!"#$%#&'()*$A<<,;&'/$O#<'1,&$,7$R#/#(-#$B)&6$/")**$.)1&')1&$1&01-10;)*$)<<,;&'/$,7$-)(1,;/$%#&'()*$
+,-#(&.#&'$M1&1/'(1#/?$I#>)('.#&'/$)&0$,7$T&1,&$!#((1',(:$A0.1&1/'()'1,&/$")-1&2$/#>)()'#0$)<<,;&'/$
,771<#/?$)&0$/#&0$)$.,&'"*:$/')'#.#&'$',$'"#1($P(1&<1>)*$A<<,;&'/$M771<#/$31'"$/;<"$/;>>,('1&2$0#')1*/$)/$.):$
9#$>(#/<(19#0$9:$'"#$R#/#(-#$B)&6$1&$<,&/;*')'1,&$31'"$'"#$%,&'(,**#($+#&#()*$,7$A<<,;&'/Y$1&$(#/>#<'$,7$=1@$
)9,-#$',$'"#$<,&<#(&#0$A<<,;&')&'/$+#&#()*$=31'"$9(#)6$;>$,7$9)*)&<#/Z'()&/)<'1,&/$(#*)'1&2$',$%#&'()*$
+,-#(&.#&'$)&0$(#*)'1&2$',$(#*#-)&'$T&1,&$!#((1',(:$A0.1&1/'()'1,&/@$)&0$A<<,;&'/$M771<#/$,7$T&1,&$!#((1',(:$
+,-#(&.#&'/Y$)&0$1&$(#/>#<'$,7$=11@?$=111@?$=1-@?$=-@$)9,-#?$',$'"#$R)1*3):$B,)(0?$P,/')*$B,)(0?$
!#*#<,..;&1<)'1,&/$B,)(0$)&0$%,&'(,**#($+#&#()*$,7$I#7#&<#$A<<,;&'/$(#/>#<'1-#*:G

@. Accounts of State Governments with the bank

E)<"$O')'#$+,-#(&.#&'$")/$.)0#$)$/#>)()'#$)2(##.#&'$31'"$'"#$R#/#(-#$B)&6$,7$8&01)$9:$-1(';#$,7$3"1<"$
'"#$2#&#()*$9)&61&2$9;/1&#//$,7$'")'$+,-#(&.#&'$=1&$3"1<"$9;/1&#//$1/$1&<*;0#0?$'"#$(#<#1>'?$<,**#<'1,&?$
>):.#&'$)&0$(#.1'')&<#$,7$.,&#:/$,&$9#")*7$,7$'")'$+,-#(&.#&'@$1/$<)((1#0$,&$)&0$'()&/)<'#0$9:$'"#$R#/#(-#$
B)&6?$1&$)<<,(0)&<#$31'"$)&0$/;9A#<'$',$'"#$>(,-1/1,&/$,7$'"#$)2(##.#&'$)&0$,7$'"#$R#/#(-#$B)&6$,7$8&01)$A<'?$
CDEF?$)&0$1&$)<<,(0)&<#$31'"$)&0$/;9A#<'$',$/;<"$,(0#(/$)/$.):$7(,.$'1.#$',$'1.#$9#$21-#&$',$'"#$R#/#(-#$
B)&6$9:$'"#$O')'#$+,-#(&.#&'G$!"#$,>#()'1,&/$,7$#)<"$O')'#$/")**?$",3#-#(?$9#$<,&71&#0$',$'"#$,771<#/$)&0$
9()&<"#/$,7$'"#$R#/#(-#$B)&6$,7$8&01)$)&0$,7$'"#$9)&6$3"1<"$")-#$9##&$0#/12&)'#0$)/$7)**1&2$31'"1&$'"#$)(#)$
,7$'")'$>)('1<;*)($O')'#G$!"#$(#<#1>'$)&0$>):.#&'$,7$.,&#:/$,&$9#")*7$,7$)$O')'#$,;'/10#$1'/$A;(1/01<'1,&$/")**$
,(01&)(1*:$9#$)(()&2#0$'"(,;2"$'"#$A<<,;&')&'$+#&#()*$,7$'"#$O')'#$1&$3"1<"$'"#$'()&/)<'1,&/$')6#$>*)<#G

NOTE!" ?-e 5o6ern)ents of @a))9 an> Aas-)ir an> :i==i) -a6e not so far entere> into a1ree)ent Bit- t-e
;eser6e <an= of Cn>ia for t-e .on>9.t of t-eir 1eneral 2an=in1 29siness 28 t-e ;eser6e <an=D

C[G$$$$$E)<"$,771<#$,($9()&<"$,7$'"#$R#/#(-#$B)&6?$,($'"#$O')'#$B)&6$,7$8&01)$)<'1&2$)/$)2#&'$,7$'"#$R#/#(-#$
B)&6?$/")**$6##>$)$/#>)()'#$)<<,;&'$,7$<)/"$'()&/)<'1,&/$;&0#(')6#&$9:$1'$,&$9#")*7$,7$'"#$O')'#$+,-#(&.#&'$
31'"1&$3",/#$)(#)$1'$1/$/1';)'#0G$A**$'()&/)<'1,&/$3"1<"$<)&&,'$9#$0#91'#0$,($<(#01'#0$01(#<'*:$',$'"#$)<<,;&'$,7$
'"#$%#&'()*$+,-#(&.#&'$31'"$'"#$B)&6$)&0$'()&/)<'1,&/$,7$,'"#($O')'#$+,-#(&.#&'/$/")**$)*/,$9#$')6#&$',$'"#$
)<<,;&'$,7$'"#$+,-#(&.#&'$,7$'"#$O')'#$1&$3"1<"$'"#:$,<<;(G$O')'#.#&'$,7$'"#/#$'()&/)<'1,&/$',2#'"#($31'"$)**$
/;>>,('1&2$-,;<"#(/?$<")**)&/?$>)10$<"#N;#/$#'<G$/")**$9#$7,(3)(0#0$9:$#)<"$,771<#$)&0$9()&<"$,7$'"#$B)&6$
0)1*:$',$'"#$*,<)*$!(#)/;(:$M771<#($,($',$'"#$A<<,;&')&'$+#&#()*$)/$'"#$<)/#$.):$9#G$!"#$'()&/)<'1,&/$/")**$
)*/,$9#$(#>,('#0$',$%#&'()*$A<<,;&'/$O#<'1,&?$R#/#(-#$B)&6$,7$8&01)?$P)2>;(G

NOTE!" Eit- effe.t fro) Fst Ge2r9ar8, FHIJ transa.tions on a..o9nt of >is.-ar1e 6al9e of, an> Kerio>i.al
interest on se.9rities of :tate 5o6ern)ents, as Bell as re.eiKts on a..o9nt of s92s.riKtions a1ainst )ar=et loans
floate> 28 :tate 5o6ern)ents are ta=en 28 t-e offi.ers of t-e ;eser6e <an= of Cn>ia >ire.tl8 a1ainst t-e .as-
2alan.e of t-e :tate 5o6ern)ent .on.erne> Bit- t-e 3entral A..o9nts :e.tion of t-e ;eser6e <an= of Cn>ia,
La1K9rD

CCG$$$$$%,.>*#'#$)<<,;&'/$,7$'"#$%#&'()*$+,-#(&.#&'$)&0$,7$#)<"$,7$'"#$O')'#$+,-#(&.#&'$31'"$'"#$B)&6$/")**$
9#$.)1&')1&#0$9:$'"#$%#&'()*$A<<,;&'/$O#<'1,&$,7$'"#$R#/#(-#$B)&6$)'$P)2>;($3"1<"$/")**$)*/,$)<'$)/$)$
2#&#()*$<*#)(1&2$",;/#$7,($'"#$)0A;/'.#&'$,7$=1@$)**$'()&/)<'1,&/$9#'3##&$0177#(#&'$O')'#$+,-#(&.#&'/$)&0$=11@$
/;<"$'()&/)<'1,&/$9#'3##&$'"#$%#&'()*$)&0$O')'#$+,-#(&.#&'/$)/$.):$9#$/>#<171#0$9:$'"#$%#&'()*$
+,-#(&.#&'G$A**$)0A;/'.#&'/$',$9#$.)0#$9#'3##&$'"#$)<<,;&'/$,7$0177#(#&'$O')'#$+,-#(&.#&'/$)/$3#**$)/$)**$
>):.#&'/$3"1<"$,&#$,7$'"#/#$+,-#(&.#&'/$")/$',$.)6#$',$)&,'"#($/")**$9#$)0-1/#0$9:$'"#$A<<,;&')&'$
+#&#()*$);'",(1/#0$1&$'"1/$9#")*7$',$'"#$%#&'()*$A<<,;&'/$O#<'1,&$,7$'"#$R#/#(-#$B)&6$3"1<"$31**$>)//$'"#$
&#<#//)(:$#&'(1#/$1&$'"#$)<<,;&'/$,7$'"#$+,-#(&.#&'/$<,&<#(&#0?$.)1&')1&#0$1&$1'/$9,,6/G$O1.1*)(*:?$/;<"$
)0A;/'.#&'/$1&$'"#$<)/#$,7$/>#<171#0$'()&/)<'1,&/$9#'3##&$'"#$%#&'()*$+,-#(&.#&'$)&0$'"#$O')'#$
+,-#(&.#&'/$)/$3#**$)/$'()&/)<'1,&/$9#'3##&$I#7#&<#?$P,/'/?$!#*#<,..;&1<)'1,&/$)&0$R)1*3):/$inter se$31**$
9#$)0-1/#0$',$'"#$%#&'()*$A<<,;&'/$O#<'1,&$,7$'"#$R#/#(-#$B)&6$9:$'"#$A<<,;&')&'$+#&#()*$);'",(1/#0$1&$'"1/$
9#")*7$7,($.)61&2$.,&#')(:$/#''*#.#&'$1&$'"#$)<<,;&'/$,7$'"#$+,-#(&.#&'$<,&<#(&#0$.)1&')1&#0$1&$'"#$9,,6/$
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NOTE!" ?-e 3entral A..o9nts :e.tion of t-e ;eser6e <an= s-all )aintain in>i6i>9al a..o9nt for ea.-
Ministr8NOeKart)ent of t-e 3entral 5o6ern)entD Cn resKe.t of A..o9ntant 5eneral -a6in1 seKarate 3entral
:e.tion of A..o9nts in t-eir 2oo=s an> of A..o9ntant 5eneral a..re>ite> Bit- Pnion ?erritor8
5o6ern)entsNA>)inistrations, t-e 3entral A..o9nts :e.tions of t-e ;eser6e <an= of Cn>ia, La1K9r s-all sen> a
state)ent of .losin1 2alan.e of ea.- s9.- a..o9nt to t-e .on.erne> A..o9ntant 5eneral, Qrin.iKal A..o9nts
Rffi.er of t-e Ministr8NOeKart)ent an> t-e A..o9ntant 5eneral of Pnion ?erritor8 5o6ern)entN A>)inistration, at
t-e .lose of ea.- )ont-Ss a..o9nt Bit- s9.- s9KKortin1 >etails as )a8 2e Kres.ri2e> 28 t-e ;eser6e <an= of
Cn>ia, in .ons9ltation Bit- t-e 3ontroller 5eneral of A..o9ntsD

State Transactions in Central Treasuries

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VR#7#($%,((#<'1,&$O*1>$CW

NOTE!" At Kresent t-e settle)ent of t-e transa.tions 28 eT.-an1e of .-eU9esN>e)an> >rafts is resorte> to in
.ases B-ere t-e transa.tions ta=in1 Kla.e in a Pnion ?erritor8 a..re>ite> to an A..o9ntant 5eneral are a>V9sta2le
a1ainst t-e .as- 2alan.es of a :tate, B-ose a..o9nts are )aintaine> 28 anot-er A..o9ntant 5eneralD ?-ese
transa.tions are initiall8 ta=en in t-e 3entral :e.tion of a..o9nts 9n>er t-e -ea> SJWJX :9sKense A..o9nts " 3as-
:ettle)ent :9sKense A..o9ntSD

Transactions of the other Governments, including Central Government in State

Treasuries

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.):$9#$(#<#1-#0$)&0$>):.#&'/$.)0#$,&$9#")*7$,7$,'"#($O')'#$+,-#(&.#&'/?$9:$)$O')'#$!(#)/;(:G$O1.1*)(*:?$
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,'"#(31/#$'"#$A<<,;&')&'$+#&#()*$/")**$')6#$'"#$7,**,31&2$)<'1,&^Q$$$$VR#7#($%,((#<'1,&$O*1>$CW

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.)6#$'"#$(#N;1/1'#$)0A;/'.#&'/$'"(,;2"$'"#$%#&'()*$A<<,;&'/$O#<'1,&$,7$'"#$R#/#(-#$B)&6$)2)1&/'$'"#$
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NOTE YiZ! ?-is Kro.e>9re s-all also 2e aKKli.a2le to )one8s re.ei6e> in t-e offi.e of t-e A..o9ntant 5eneral on
2e-alf of anot-er :tate an> 2oo= entries )a>e in t-e offi.e of t-e A..o9ntant 5eneral affe.tin1 t-e a..o9nts of
anot-er :tate 5o6ern)entD

NOTE YiiZ! As t-e 1eneral 2an=in1 29siness of t-e :tate 5o6ern)ent of @a))9 an> Aas-)ir is at Kresent, not
.on>9.te> 28 t-e ;eser6e 2an= of Cn>ia, t-e settle)ent of transa.tions 2etBeen t-e :tate 5o6ern)ent an> ot-er
:tates t-e 3entre N is effe.te> in .as- or 28 >e)an> >rafts in a..or>an.e Bit- t-e instr9.tions .ontaine> in
seKarate or>ersD

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14. Broad outlines of the accounts - feeder-network and system of accounts of the
Central Government and Union Territory Administrations.

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Lote F! Cn resKe.t of Ka8)ents Kertainin1 to 3entral 5o6ern)ent :e.9rities, Qrin.iKal A..o9nts

Rffi.e, OeKart)ent of [.ono)i. Affairs, LeB Oel-i Bill 2ear t-e >e2itsD

Lote \! Cn resKe.t of 3entral Y3i6ilZ Qensions in.l9>in1 ]i1- 3o9rt @9>1es an> Gree>o) Gi1-ters,
t-e >e2its Bill 2e raise> a1ainst t-e QAR in t-e 3entral Qension A..o9ntin1 Rffi.eD
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)&0$01/9;(/1&2$,771<#(/$31'"$<"#N;#$0()31&2$>,3#(/@$3",$)(#$)**,3#0$',$>):$'"#1($(#<#1>'/$1&$'"#$
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(#/>#<'1-#$A<<,;&'/$M771<#(/G$O,.#$/>#<171#0$I#>)('.#&')*$M771<#(/$=#G2G$%PdI$I1-1/1,&/?$
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NOTE!" ?-e Sa..o9ntsS referre> to in t-is .la9se >o not relate to t-e a..o9nts )aintaine> 28
5o6ern)ent ser6ants in resKe.t of eTKen>it9re in.9rre> fro) Ker)anent a>6an.e YiDeD .as- i)KrestsZD

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(#*#-)&'$.)A,(?$.1&,(?$/;9$)&0$0#')1*#0$"#)0/G$S(,.$'"#$<*)//171#0$A9/'()<'?$)$%,&/,*10)'#0$
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15. Broad outlines of the accounts - feeder-network and system of accounts of

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1!. Authorities responsible for the preparation of Annual Accounts of the Central
Government, State and Union Territories Governments.
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1@. Nournal and Oedger

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+%:# ;(%)# 2'/4&< % -4&%&)4%( 5#%/ /'&&4&< -/*8 1,+ >;/4( +* 31,+ @%/)".

NOTE!- $he Government accounts of a year may be kept open for a certain period in the following year for
completion of the various accounting processes inter alia in respect of the transactions of <arch, for carrying out
certain inter-departmental ad>ustments, and for closing the accounts of several Provident Funds and Auspense
heads. Ad>ustments may also be made after the close of the year for the rectification of mispostings and
misclassifications coming to notice after the DEst <arch. An actual cash transaction taking place after DEst <arch,
should not, however, be treated as pertaining to the previous financial year even though the accounts for that
year may be open for the purposes mentioned above.

!6. C819 :81(1 )+ A--)./01

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NOTE!- $here being no separate Public Account in the case of Fnion $erritory Governments, the transactions
pertaining to this account shall be booked in the Public Account of the Central Government.

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NOTE 6!- Hith effect from Est Ianuary, EJKL and in the case of Iammu and Mashmir, <aharashtra, <anipur
and Aikkim from ENth Ianuary, EJKL, Atate Governments have been entrusted with their consent, in terms of
clause OEP of article LNK of the Constitution, the functions of the Central Government under Article ENQ of the
Constitution in so far as such functions relate to the opening of sub-heads and detailed heads of accounts under
the various <a>or and <inor heads of Accounts in the Atate concerned, sub>ect to the following conditions!

OiP Orders issued by a Atate Government for opening subheads and detailed heads are
consistent with the directions issued by the Central Government from time to time.

OiiP So sums shall be paid by the Central Government to the Atate Government concerned in
respect of any extra costs of administration incurred by the Atate in connection with the exercise
of the functions so entrusted.

NOTE !!- Hith effect from Est April, EJKL the President in terms of clause OEP of Article LDJ of the
Constitution, has directed the Administrators of the Fnion $erritories of Arunachal Pradesh, Goa, Daman V Diu,
<iWoram and Pondicherry, sub>ect to his control, also to discharge the functions of the Central Government under
Article ENQ of the Constitution in so far as such functions relate to the opening of sub-heads and detailed heads
of account under the various <a>or and <inor heads of account within their respective territories sub>ect to the
following conditions!—

OiP the said discharge of functions shall be sub>ect to the forms prescribed by the President under
Article ENQY and

OiiP So sums shall be paid by the Central Government to the Fnion $erritory concerned in respect
of any extra cost of administration incurred in connection with the said discharge of functions.

NOTE ?!—Directions issued by the <inistry of Finance ODepartment of Expenditure—Controller General of

AccountsP on the advice of the Comptroller and Auditor General in connection with the exhibition of expenditure
incurred by Atate[Fnion $erritory Governments against grants-in-aid and loans given to them by various
<inistries[ Departments of the Government of India under Central Plan Achemes and Centrally sponsored Plan
Achemes, are reproduced in Appendix ].

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)+ C8>(08I S&-0()/ )' R&E&/.& S&-0()/ )+ 09& C)/1)I(*80&* F./*.

M1N EC;#&24+'/# *- % )%;4+%( &%+'/# +* D# )(%,,4-4#2 4& +"# .%;4+%( 1#)+4*& ,"%(( D/*%2(5 D# 2#-4&#2 %,
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NOTE!- Expenditure on a temporary asset or expenditure on Grants-in-aid to local bodies or institutions Ofor
the purpose of creating assets which will belong to these local bodies or institutionsP cannot ordinarily be
classifiable as capital expenditure, and shall not, except in cases specifically authorised by the President on the
advice of Comptroller and Auditor General be debited to a capital head of account.

M2N EC;#&24+'/# *- % .%;4+%( &%+'/# ,"%(( D# 24,+4&<'4,"#2 -/*8 O#7#&'# #C;#&24+'/# D*+" 4& +"# c'2<#+
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NOTE!- Capital expenditure is generally met from receipts of a capital, debt, deposit or banking character as
distinguished from ordinary revenue derived from taxes, duties, fees, fines and similar items of current income
including extra-ordinary receipts. It is open to the Government to meet Capital expenditure from ordinary
revenues provided there are sufficient revenue resources to cover this liability.

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 CHAPTER )
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<3 G02-*7>-7, D-;.*,>-7,6
I"#$%&'(#%$)

!". The rules in this Chapter prescribe the conditions under which a department of a 9overnment may
make charges for services rendered or articles supplied by it and the procedure to be observed in recording
such charges in the accounts of the 9overnment concerned.

NOTE:- Criteria for the purpose of such adjustments in respect of the Central Government are laid down in
Part III of Chapter 16 (Rules 294 to 298) of the Central Government Compilation of the General Financial Rules,
1963.

40. A&3'4#56"# 76#866" G%:6$"56"#4:<

In the case of transactions between two 9overnments, adjustment shall always be made if required by or
under the provisions of the ConstitutionB and otherwise, in such manner and to such extent as may be
mutually agreed upon by the 9overnments concerned.

NOTE 1:- In all cases of claims for an amount not exceeding Rs. 1000 in each case, for transactions on
account of supplies made or services rendered by one Government to another, no monetary claims will be
resorted to. However, in respect of the following claims monetary settlement should be made irrespective of the
amount:—

DiE claims relating to commercial departmentsFundertakings of a 9overnment which are

required to work to a financial result, for services rendered or supplies made to or by them.

NOTE 2:—For transaction above the limit of Rs. 1000 and where the supplies/services are to be paid for
irrespective of any monetary limit, the settlement will be made through cheques/ Bank drafts by the supplied
Government. The procedure to be followed for making the monetary settlements in these cases, (i) between the
State Governments int$%&'$ and (ii) in respect of supplies/service to a Central Government Department will be as
indicated below:

DiE Getween the State 9overnments inter se:

The concerned officer of the 9overnment in receipt of the supplies or services will present a bill
at the Treasury for the cost of services or supplies alongwith the accepted invoice and a
requisition for a bank draft in favour of the officer concerned in the supplying 9overnment and
remit the bank draft so obtained to the latter who will present it at the Treasury for encashment
and crediting to the proper head of account.

DiiE Getween a State 9overnment and Central 9overnment Department Dincluding Defence,
Railways, Postal and Telecommunications Departments besides CivilE.

The Department of the Central 9overnment which received suppliesFservices will present a bill
alongwith the accepted invoice to its own Accounts Officer concerned who will make the
payment by chequesFbank drafts drawn in favour of the officer concerned of the supplying
9overnment in settlement of its claims.

In the reverse case of suppliesFservices rendered by a Central 9overnment Department the

chequesFGank drafts received by it from the supplied 9overnment will be presented by it to its
Accounts Officer for encashment and credit to the proper head of Account. In case the
departmental officer is himself in account with a branch of the bank, the chequeFdraft will be
remitted by him to the bank with challan showing particulars of the Nead of account for credit to
9overnment account.
 NOTE 3:- The Union Territory Governments will also follow the procedure indicated above as may be applicable
to them for settlement of their inter-Governmental transactions arising out of services rendered or supplies made
by/to them.

NOTE 4:- These instructions will not apply to payments to supplies arranged by the Department of Supply in
the Ministry of Commerce for purchases made by the State Governments etc. through Directorate General of
Supplies and Disposals in regard to the procedure laid down in this Ministry's letter No. F. 1 (43)-B/73. dated the
31st July, 1975 will continue to hold good.

NOTE 5:- The procedure to be followed for realisation of customs duty on goods imported by the various
Governments/Departments will be laid down separately by the Department of Revenue and Banking (Revenue
Wing). Similarly, the procedure to be followed for settlement of claims relating to supplies made by the Medical
Store Depots to various Governments/ Departments will be prescribed separately by the Department of Health in
the Ministry of Health and Family Welfare.

NOTE 6:- The Principles and procedure indicated in Notes 1 and 2 above will also be followed for settlement of
inter Departmental transactions among Defence, Railways, Postal, Telecommunication and Central Civil
Departments on account of services rendered or supplies made by one Department to another.

41. A&3'4#56"#4 8B#C F%$6BE" G%:6$"56"#4F %'#4B&6 7%&B64F 6#(.

Onless exempted by 9overnment by general or special orders, services shall not be rendered without being
paid for to any foreign 9overnment or non-government body or institution or to a separate fund constituted as
such. Any relief in respect of payment for services rendered or supplies made to any outside body or fund
should ordinarily be given through a grant-in-aid rather than by remission of dues.

42. I"#6$<&6GH$#56"#HI H&3'4#56"#4

For purposes of inter-departmental payments, the departments of a 9overnment shall be divided into service
departments and commercial departments according to the following principles.

A. Service Departments: These are constituted for the discharge of those functions which either DaE are
inseparable from, and form part of the idea of 9ovt. or DbE are necessary to, and form part of the general
conduct of the business of 9overnment. Rxamples of category DaE areS the departments of Administration of
Tustice, Defence, Tails, Medical, Police, Public Nealth, Rducation, Forest. Rxamples of category DbE areS the
departments of Survey of India, Printing and Stationery, Public Vorks DGuilding and Roads GranchE, Central
Purchase Organisation under Director 9eneral of Supplies and Disposal, Wew Delhi.

G. Commerical Departments or Undertakings: These are constituted mainly for purposes of rendering
services or providing supplies, of certain special kinds, on payment for the services rendered or for the articles
supplied. They perform functions which are not necessarily 9overnment functions. They are required to work
to a financial result determined through account maintained on commercial principles.

NOTE:- Government shall specify whether a particular department or particular activities of a department shall
be regarded as commercial department or undertaking.

X!. Save as expressly provided by any general or special orders, a service department shall not make
charges against another department for services or supplies which fall within the class of duties for which the
former Departments is constituted.

The following exceptions to this rule have been authorisedS

DaE The Forest Department shall charge any other department for vegetable, animal or mineral
products extracted from a forest area.

DbE Payment must ordinarily be made for convict labour as in the case of that supplied to the
Public Vorks and other departments of 9overnment but no charge shall be made for convict
labour in the case of works undertaken by the Public Vorks Department which are treated as
 Tail Vorks.

DcE The cost of additional Police 9uards supplied to an Irrigation or other project while under
construction shall be debited to the project concerned.

DdE The Film Division of the 9overnment of India shall charge any other department for the
cost of production of films and other services on such terms as may be settled in each case.

DeE The Central Industrial Security Force functioning under the Ministry of Nome Affairs shall
charge any other department for the cost of force provided, on such terms as may be settled in
each case.

DfE Vhen the Central Public Vorks Department executes works on behalf of other departments
of the 9overnment of India, the cost of which is debitable to the grant DCapital PortionE of those
departments, it shall recover the establishment and tools and plant charges leviable on such
works on a percentage basis, unless there are special orders of the 9overnment to the contrary.

DgE Vhen the Central Rlectricity Authority or the Central Vater Commission including any
office or division under its control executes works on behalf of other departments of the
9overnment of India as an occasional arrangement, the cost of which is met from sources other
than the expenditure heads DRevenue AccountE of those departments it shall recover the
establishment and tools and plant charges leviable on such works on percentage basis, unless
there are special orders of the 9overnment to the contrary.

XX. A commercial department or undertaking shall ordinarily charge and be charged for any supplies and
services made or rendered to, or by, other departments of 9overnment.

This rule may be applied to particular units or particular activities of any department even though the
department as a whole may not be a commercial department. Such a unit or activity shall ordinarily charge for
its services or its supplies, to, and may likewise be charged by, either the department of which it forms a part
or any other departments.

NOTE 1:- Save as otherwise provided in these rules, services rendered by a service department falling under
sub-rule A (a) of rule 42 in the normal discharge of its functions shall not be regarded as service rendered for the
purpose of this rule.

NOTE 2:- The supply of residential accommodation by one department to the employees of another shall not
for the purposes of the rules in this Chapter, be held to constitute a service rendered. In all such cases the rent
charges for residential accommodation will be the rent recoverable under the rules for the time being in force
from the persons actually using such accommodation.

NOTE 3:- The Central Water Commission and the Central Electricity Authority shall charge commercial
departments in respect of advice tendered or services rendered except in the following eases:—

DaE Vhere the advice tendered is based on the data already collected by the Commission or
the Authority as part of its normal functions.

DbE Vhere the amount of recovery does not exceed Rs. YZZF-provided that the work involved is
not of a recurring nature.

X[. Vhere one department makes payment or renders service as an agent of another department of the
same 9overnment the principal department shall, subject to such monetary limit as may be fixed by
9overnment in this behalf, be debited with the expenditure incurred on its behalf by the agent department.

NOTE 1:—The cost of land acquired by a Civil Department on behalf of the Public Works Department shall be
debitable in the accounts of the latter as part of the cost of the works for which the land is taken up; but when
land is taken up for two or more service departments conjointly, cost shall be wholly debitable to the department
for which the major portion of expenditure was incurred unless there are special orders to the contrary.
 NOTE 2:—When a special officer is employed for the acquisition of land of any department, the expenditure on
pay, allowances etc. of the Special Officer and the establishment and any expenditure on contingencies is
debitable to that department as part of the cost of land. When the land is taken by a Civil Officer, not specially
employed for the work, only special charges incurred in connection with the acquisition of the land on
establishment, contingencies etc. shall be borne by the department for which the land is acquired.

X\. Wotwithstanding the provisions of rule X! the Defence Services shall, in respect of inter-departmental
transaction charge and be charged for services rendered and supplies made to, or by, other Departments,
unless in a particular case, or class of cases, 9overnment may decide otherwise.

NOTE 1:- The Defence Service shall not be required to pay rent for buildings of the Central Civil Departments
other than Commercial Departments and Undertakings, occupied by the Defence Services for non-residential
purposes, nor shall rent be charged for buildings of the Defence Services occupied for non-residential purposes
by the Civil Departments of the Central Government other than commercial Departments or undertakings falling
under sub-rule 'B' of rule 42.

NOTE 2:- The Defence Services also shall not be required to pay for the use of the Government civil
aerodromes and, or other incidental services rendered by the Civil Aviation Department to Indian Air Force
Planes, nor shall the Civil Aviation Department be charged, as a reciprocal arrangement, for the use of the
aerodromes of the Indian Air Force by the Civil Aircrafts.

X]. A branch of a service department performing duties supplementary to the main function of the
department and intended to render particular services on payment shall levy charges in respect of the work for
which it has been constituted. RxamplesS Tail Manufacture, Printing, Publishing Department, Mint
DMiscellaneous Services other than coinageE.

X^. A branch of a department constituted for the subsidiary service of that department, but employed to
render similar service to another department, shall charge that other department e.g. workshops of a
department, Dockyards.

X". A regularly organised store branch of a department shall ordinarily charge any other department for
supplies madeB but petty and casual supplies of stores may, if the supplying department consents, be made
without payment.

[Z. Wotwithstanding anything contained in the rules in this Chapter, a 9overnment may permit inter-
departmental adjustment in any case where such an adjustment is considered necessary in the interest of
economy or of departmental control of expenditure.

51. G6"6$HI

Vhere under the rules in this Chapter payment is required to be made by one department of a 9overnment to
another, such payment shall, if the case so requires or if otherwise deemed necessary, include adequate
charge for supervision or other indirect expenditure connected with the service or supply for which payment is
made.
 !"#$%&'()
'*+,-(.,/0.di3/(4+0--i5i406i73(75(.,478,.i,-(75(&9:,3di6*.,(i3(
;78,.3<,36(#447*36-
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7(',-8'(1'+7 -6 '94'.21/)(' 1. G-8'(.5'./ 0,,-)./+#

T"# %#&' (&#)*+#&,( -. /.#0 -1 %"-. )"23%#& -1 2 l-'-%#0 .#1.# %* 0#1*%# &#32,'#1% *5 *& 32,'#1% 6, 21*%"#&
0#32&%'#1% *5 %"# .2'# G*+#&1'#1% *& 6, 21*%"#& G*+#&1'#1% *& 6, 2 1*1-G*+#&1'#1% 32&%, 9-1)l/0-1:
3/6l-) .#)%*& /10#&%2;-1:.< 2/%*1*'*/. 6*0-#. 210 3&-+2%# 3#&.*1. 210 6*0-#. %* 2 G*+#&1'#1% =#32&%'#1%>
?"-)" -1-%-2ll, -1)/&&#0 %"# )"2&:# 210 )l2..-5-#0 -% -1 %"# 2))*/1%. 2. 5-12l #@3#10-%/&# 6, 0#6-% %* &#+#1/# *&
)23-%2l "#20. *5 2))*/1%.. R#)*+#&-#. %*?2&0. #.%26l-."'#1% )"2&:#.< %**l. 210 3l21%.< 5##. 5*& 3&*)/&#'#1%
*& -1.3#)%-*1(*5 .%*&#.< *& 6*%" #%). #55#)%#0 2% 3#&)#1%2:# &2%#. *& *%"#&?-.#< 2&# .*'# #@2'3l#..

C*0++161,0/1-. -6 R',-8'(1'+ 502' 6(-5 .-.<G-8'(.5'./ 40(/1'+ 0.2 -/&'(

G-8'(.5'./+ 1.,*)21.= G-8'(.5'./ -)/+12' I.210

53. R#)*+#&-#. *5 #@3#10-%/&# 5*& .#&+-)#. *& ./33l-#. '20# %* 1*1-G*+#&1'#1% 32&%-#. *& *%"#&
G*+#&1'#1%. 9-1)l/0-1: l*)2l 5/10. 210 G*+#&1'#1%. */%.-0# I10-2> ."2ll< -1 2ll )2.#. 6# )l2..-5-#0 2.
&#)#-3%. *5 %"# G*+#&1'#1% &#10#&-1: ./)" .#&+-)#. *& ./33l-#..

!xceptions - 9-> F"#1 2 G*+#&1'#1% /10#&%2;#. 2 .#&+-)# '#&#l, 2. 21 2:#1% *5 2 3&-+2%#

6*0,< .* %"2% %"# #1%-&# )*.% *5 %"# .#&+-)# -. &#)*+#&#0 5&*' %"2% 6*0,< %"# 1#% )*.% %*
G*+#&1'#1% 6#-1:(1-l< %"# &#)*+#&-#. '2, 6# %2;#1 -1 &#0/)%-*1 *5 #@3#10-%/&#.

NOTE:- In the case of projects, jointly executed by several Governments, where the expenditure is to be
shared by the participating Governments in agreed proportions, but the expenditure is a" initio incurred by one
Government and shares of another participating Governments recovered subsequently, such recoveries from
other Governments should be exhibited as abatement of charges under the relevant expenditure head of account
in the books of the Government incurring the expenditure initially.

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+05' G-8'(.5'./#

54. A. 6#%?##1 0-55#&#1% 0#32&%'#1%. *5 %"# .2'# G*+#&1'#1%< %"# &#)*+#&-#. ."2ll 6# )l2..-5-#0 2.
0#0/)%-*1 5&*' %"# :&*.. #@3#10-%/&# #@)#3% %"2% ./)" &#)*+#&-#. 2. 2&# '20# 6, 2 )*''#&)-2l 0#32&%'#1%
#.:. R2-l?2,.< =#32&%'#1% *5 P*.%. 210 =#32&%'#1% *5 T#l#)*''/1-)2%-*1. *& 2 0#32&%'#1%2l )*''#&)-2l
/10#&%2;-1: 9#.:. A.I.R.> ."*/l0 6# %&#2%#0 2. &#)#-3%. *5 %"2% 0#32&%'#1%.

!xception-—R#)*+#&-#. *5 5##. 5*& 3/&)"2.#< I1.3#)%-*1 #%).< #55#)%#0 6, %"# C#1%&2l P/&)"2.#
O&:21-.2%-*1. *5 G*+#&1'#1% *5 I10-2 9#.:. =GSM= A&', P/&)"2.# O&:21-.2%-*1. *5 %"# M-1-.%&,
*5 =#5#1)#> 2&# %&#2%#0 2. &#)#-3%. *5 %"# =#32&%'#1% )*1)#&1#0.

NOTE D:—Such recoveries realised by a non-commercial department (other than the Central Purchase
Organisations of the Government of India) from another Department of the same Government shall be shown in
the relevant Demand for Grant as "below the line" recovery under the appropriate major head of account.
Recovery actually effected, irrespective of the year to which it relates, shall be adjusted in accounts in reduction
of expenditure and exhibited in the schedule of recovery to be attached to the Appropriation Accounts of the year
in which the recovery is effected.

NOTE ":—The term "recoveries" by a commercial department (viz. Posts, Telecommunications and Railways) or
by a Departmental commercial undertaking (e.g. A.I.R.) for the purpose of this rule shall apply to recoveries in
respect of services rendered to other departments in pursuance of the proper functions for which the department
is constituted, that is to say, in the case of Department of Posts and Department of Telecommunications,
recoveries shall be classified as receipts only when they are made in respect of Postal, Telegraphs or Telephone
services rendered to the other departments. Where, a commercial department or a departmental commercial
undertaking acts as an agent of another department for the discharge of functions not germane to the essential
 purpose of the department, the recoveries shall be taken in reduction of expenditure.

C*0++161,0/1-. -6 (',-8'(1'+ -6 '94'.21/)(' -. E-(F+ 1. 4(-=('++ 0.2 /(0.+0,/1-.+ -6

+/-,F 0.2 -/&'( +)+4'.+' 0,,-)./

55. T"# %#)"1-)2l #.%-'2%#. *5 2 ?*&; %2;# )*:1-O21)# *5 2ll 21%-)-32%#0 &#)#-3%. 5&*' .2l# 3&*)##0. *5
'2%#&-2l.< 3l21%< #%). &#)#-+#0 5&*' %"# *l0 .%&/)%/&#< ?"-l# %"# &#)#-3%. /10#& P.%*); 210 ./.3#1.#P 2&# 6,
%"#-& +#&, 12%/&# -1.#32&26l# 5&*' %"# #@3#10-%/&# &#)*&0#0 /10#& %"# '2-1 "#20. T"# &#)*+#&-#. 52ll-1: /10#&
%"#.# %?* )2%#:*&-#. ."2ll 1*%?-%".%210-1: 21,%"-1: %* %"# )*1%&2&, 3&*+-0#0 6, *& /10#& %"# &/l#. -1 %"-.
C"23%#&< 6# %&#2%#0 2. &#0/)%-*1 *5 :&*.. #@3#10-%/&#.

C*0++161,0/1-. -6 (','14/+ 0.2 (',-8'(1'+ -. C041/0* A,,-)./+#

56. N*%?-%".%210-1: 21,%"-1: %* %"# )*1%&2&, 3&*+-0#0 6, *& /10#& %"# &/l#. -1 %"-. C"23%#&< &#)#-3%. 210
&#)*+#&-#. *1 )23-%2l A))*/1%. -1.*52& 2. %"#, &#3&#.#1% &#)*+#&-#. *5 #@3#10-%/&# 3&#+-*/.l, 0#6-%#0 %* 2
C23-%2l M2S*& "#20 ."2ll 6# %2;#1 -1 &#0/)%-*1 *5 #@3#10-%/&# /10#& %"# '2S*& "#20 )*1)#&1#0 #@)#3% ?"#&#
/10#& %"# &/l#. *5 2ll*)2%-*1 233l-)26l# %* 2 32&%-)/l2& 0#32&%'#1% ./)" &#)#-3%. "2+# %* 6# %2;#1 %* &#+#1/#.
 CHAPTER 6
Rules relating to classification of losses in Government Accounts
!". %&' (u*'s in t&is /&a1t'( s&a** ('2u*at' t&' mann'( 45 /*assi5i/ati4n and ad7ustm'nt 45 *4ss's in
849'(nm'nt a//4unts.

C"#$$%&%'#(%)* )& ")$$ ,('- )& .,',%/($

!:.;<= >5 a /*aim ?' ('*in@uis&'dA t&' 9a*u' 45 t&' /*aim s&a** n4t ?' ('/4(d'd 4n t&' 'B1'nditu(' sid' 45
a//4unts as a s1'/i5i/ *4ss.

;C= >5 m4n'D du' t4 849'(nm'nt &as a/tua**D ('a/&'d a 849'(nm'nt s'(9ant and is t&'n 'm?'EE*'dA st4*'n
4( *4stA '9'n t&4u2& it maD n4t &a9' ('a/&'d a t('asu(D 4( ?anF and 'nt'('d int4 t&' G4ns4*idat'd Hund 4( t&'
Iu?*i/ J//4untA it s&4u*d ?' 'nt'('d in t&' a//4unts as a ('/'i1t int4 t&' G4ns4*idat'd Hund 4( t&' Iu?*i/
J//4untA as t&' /as' maD ?'A and t&'n s&4Kn 4n t&' 'B1'nditu(' sid' ?D ('/4(d und'( a s'1a(at' a11(41(iat'
&'ad 45 a//4unt as a *4ss.

NOTE 4:—The term "Government Servant" used in sub-rule (2) of this rule includes persons, who, though not
technically borne on a regular Government establishment, are duly authorised to receive money on behalf of
Government.

NOTE 5:—Where losses of Public money are wholly or partially met by non-payment of salary or pension and the
Accounts Department authorisedly applies the unpaid amount to meet public claim, the resultant balance of the
claim alone shall be treated as a loss, the amount due being debited to the relevant head of account as if it had
been drawn and used by the Government servant concerned in paying the Public claim.

67%"8%*9$: "#*8$: $().,$ #*8 ,;7%/<,*(

!L. M4ss's 4( d'5i/i'n/i's 45 su/& ass'ts s&a** n4t ?' /*assi5i'd und'( a s'1a(at' &'adA in t&' a//4untsA
t&4u2& t&'D s&4u*d ?' K(itt'n 455 5(4m anD 9a*u' 4( /4mm'(/ia* a//4unt t&at maD ?' maintain'd. >5 anD
t(ansa/ti4ns und'( t&'s' /at'24(i's a(' ('/4(d'd und'( a Nus1'ns' &'ad in t&' 849'(nm'nt a//4untsA
*4ss's 4( d'5i/i'n/i's ('*atin2 t&'('t4 s&a** ?' K(itt'n 455 t&' Nus1'ns' &'ads a*s4.

C"#$$%&%'#(%)* )& ")$$,$ ). 8,&%'%,*'%,$ )& '#$= %* =#*8: >=,(=,. %* (.,#$7.? ). %*

8,/#.(<,*(#" '=#.9,@

OP. J** *4ss's 4( d'5i/i'n/i's 45 t&is tD1' s&a** ?' ('/4(d'd und'( ('*'9ant s'1a(at' &'ads in t&' a//4unts.

NOTE 1:- The acceptance of counterfeit coin or notes shall be regarded as a loss of cash.

N* 95 2.:- Any recovery made in the course of the year in which the losses are brought to account shall be
shown by deduction from the head under which the loss is recorded. Any recovery made after the accounts of the
year are closed shall be as an item of receipts.

C"#$$%&%'#(%)* )& I..,97"#. ). 7*7$7#" /#?<,*($@

O<. >(('2u*a( 4( unusua* 1aDm'nts s&a** ?' ('/4(d'd in t&' a//4unts Kit& 2'n'(a* ('5'('n/' t4 t&' 4(dina(D
(u*'s 45 /*assi5i/ati4n a//4(din2 t4 t&' natu(' 45 t&' 'B1'nditu('Q 54( 'Bam1*' an 49'(1aDm'nt 45 sa*a(D s&a**
?' d'?it'd t4 t&' &'ad RNa*a(i'sR. Nimi*a(*DA an 'B/'ss 1aDm'nt 54( ?(i/Fs manu5a/tu('d s&a** ?' d'?it'd t4
t&' K4(F 54( K&i/& t&' ?(i/Fs a(' us'd. >t is 4n*D K&'n s1'/ia* &'ads 'Bist in t&' a//4unts 54( ('/4(din2 su/&
/&a(2's as /4m1'nsati4ns 54( dama2'sA i(('/49'(a?*' t'm14(a(D *4ans K(itt'n 455 and t&' *iF'A t&at unusua* 4(
'Bt(a4(dina(D 1aDm'nts s&a** ?' s'1a(at'*D /*assi5i'd.

C"#$$%&%'#(%)* )& I*,B%(#C", L)$$,$

OC. S&'(' *4ss's a(' an in'9ita?*' 5'atu(' 45 t&' K4(Fin2 45 a 1a(ti/u*a( d'1a(tm'ntA t&' ma74( &'ad 45
a//4unt und'( K&i/& t&' 'B1'nditu(' 45 t&at d'1a(tm'nt is /*assi5i'd s&a** /4ntain s'1a(at' d's/(i1ti9' &'ads
und'( K&i/& su/& *4ss's s&a** ?' ('/4(d'd.
 CHAPTER 7
Miscellaneous Rules
!"#$%&"#&'()'#&*+,$"'#-,*.&/',"%'*&#&$0+/'1&+2&&"'3(4&*"5&"+/

63. The incidence of pay, leave salaries, pension etc. charges of Government servants as well as of certain
other charges and receipts between different Governments are normally governed by arrangements made by
mutual agreements between different Governments and they shall form the basis of accounting of the relevant
transactions. Since any modifications in such agreements could involve consequential changes in the
accounting arrangements, no agreements, between two Governments governing incidence of charges and
receipts shall be executed or modified without the concurrence of the Central Government. Detailed
instructions for the allocation and accountal of such transactions shall be issued by the Central Government
from time to time.

6*&,/7*8'9##(7"+/

64. The manner in which the initial and subsidiary accounts shall be kept by the treasuries and the accounts
returns to be rendered by them to the Accounts Offices shall be such as may be prescribed by the President
from time to time on the advice of the Comptroller and Auditor General of India. The forms of initial and
subsidiary accounts prescribed in this behalf shall be regarded as standard or model forms which may be
modified by Government according to local requirements in consultation with the Accounts Officer concerned.
Similarly, as regards accounts returns, the Accounts Officer concerned may introduce such changes in detail
as he may deem necessary. In respect of such modification of standard or model forms to suit the local
requirements of Governments or of changes in the accounts returns to be rendered by the Treasuries, the
Accountant General will consult the Comptroller and Auditor General of India, wherever necessary.

:&0,*+5&"+,;'9##(7"+/

65. The manner in which the initial and subsidiary accounts shall be kept by departments like, Public Works,
Forests, etc. and the forms in which the compiled accounts of these departments shall be rendered to the
Accounts Offices shall be such as may be prescribed by the President from time to time on the advice of the
Comptroller and Auditor General of India. The forms of initial and subsidiary accounts prescribed in this behalf
shall be regarded as standard or model forms which may be modified by State Governments according to
local requirements in consultation with the Accountant General and by the Central Ministries/ Departments in
consultation with their Principal Accounts Offices. Changes in detail, of accounts returns, as may be deemed
necessary, may be introduced:-

(a) by the Accountant General concerned on the advice of the Comptroller and Auditor
General of India, in respect of returns due to be submitted to them.

(b) in consultation with the Controller General of accounts by Chief Controller of Accounts/
Controller of Accounts/ Dy. Controller of Accounts of Ministries/ Departments of Central
Government.
 CHAPTER 8
Important General Orders Governing Classification
Pay & Allowances (Other than Travelling Allowances) of Government Servants

!!"#$%&#####'())(*+,-#./0#12(3+4+(,4#(5#67)0#89#(5#./0#:(302,;0,.#<==(7,.+,-#67)04#20)>.+,-#.(#'(2;#(5#
<==(7,.4#(5#?,+(,#>,@#A.>.0#:(3.4"#./0#1>B#>,@#>))(*>,=04#(5#>#:(302,;0,.#4023>,.#4/(7)@#C0#=)>44+5+0@#+,#
>==(7,.4#>4#1>2.#(5#4=/0;0D#>=.+3+.B#(2#(2->,+4>.+(,#$47CE/0>@&#7,@02#>#12(-2>;;0#$;+,(2#/0>@&#C0)(*#>#
57,=.+(,#$F>G(2#H0>@&#.(#*/+=/#./0#4023+=04#(5#./0#:(302,;0,.#4023>,.#=)(40)B#20)>.0"#I/020D#/(*0302D#./0#
@7.+04#(5#>#:(302,;0,.#4023>,.#0J.0,@#.(#40302>)#>=.+3+.+04D#12(-2>;;04D#57,=.+(,4#0.="#>,@#+.#+4#,(.#1(44+C)0#
.(#=)>44+5B#ab initio /+4#1>B#>,@#>))(*>,=04#7,@02#./0#>112(12+>.0#47CE/0>@4D#./0#=/>2-04#;>B#C0#=)>44+5+0@#>4#
1>2.#(5#./0#4=/0;0#(2#>=.+3+.B#(2#(2->,+4>.+(,#.(#*/+=/#./0#;>G(2#1(2.+(,#(5#./0#*(2K#(5#./0#:(302,;0,.#4023>,.#
20)>.04"

$8&#####L/0#.2>,4+.#1>B#>,@#>))(*>,=04#(5#>#:(302,;0,.#4023>,.#12(=00@+,-#.(#G(+,#>,#(55+=0#*/0./02#(,#5+24.#
>11(+,.;0,.D#(2#(,#.2>,4502#52(;#(,0#@01>2.;0,.#.(#>,(./02#0+./02#102;>,0,.)B#(2#>4#>#.0;1(2>2B#;0>4720D#(2#
12(=00@+,-#(,#@017.>.+(,#.(#>,(./02#M01.."#N:(3."#(2#20302.+,-#./02052(;#4/(7)@#+,#>C40,=0#(5#410=+>)#(2@024#
.(#./0#=(,.2>2BD#C0#C(2,0#CB#./0#M01.."N:(3."#.(#*/+=/#./0#:(3."#A023>,.#+4#12(=00@+,-"

NOTE 1 :—The transit pay and allowances both ways of a government servant transferred on foreign service will
be borne by the foreign employer.

NOTE 2 :—The transit pay & allowances both in respect of the forward and return journeys of Government
servant transferred to or from Missions and Offices abroad will be borne by the Ministry which plans the transfer
of the official. However, the transit pay and allowances of the officers belonging to Indian Foreign Service (A) and
Indian Foreign Service (B) in respect of their return journeys from abroad shall be debited to the Budget grant of
the Ministry of External Affairs or the Ministry of Commerce and Industry where the official reports for duty.

Travelling Expenses

!O"#####L/0#.2>30))+,-#0J10,404#(5#>#:(302,;0,.#4023>,.#4/(7)@#(,#*/>.0302#@7.B#/0#;>B#C0#0;1)(B0@#C0#
@0C+.0@#7,@02#./0#4>;0#;>G(2N;+,(2N47C/0>@#>4#/+4#1>B"#H(*0302D#+,#./0#5())(*+,-#=>404#./0#.2>30))+,-#
0J10,404#(5#>#:(302,;0,.#4023>,.#;>B#C0#@0C+.0@#.(#>#;>G(2N;+,(2#0.="#/0>@#@+55020,.#52(;#./>.#.(#*/+=/#/+4#
1>B#+4#@0C+.0@#P

$+&#+,#=>404#*/020#>#:(302,;0,.#4023>,.#+4#20Q7+20@#.(#.2>30)#(,#@7.B#=(,,0=.0@#*+./#>,#(7.4+@0#
C(@B#(2#57,@R

$++&#I/0,#:(302,;0,.#=(,4+@024#+.#,0=044>2B#.(#4/(*#401>2>.0)B#./0#=(4.#(5#>#410=+>)#4023+=0#+,#
=(,,0=.+(,#*+./#*/+=/#./0#.(72#+4#7,@02.>K0,D#>,@

$+++&#+,#=>404#=(3020@#CB#-0,02>)#(2#410=+>)#(2@024#(5#./0#:(302,;0,.#>7./(2+4+,-#>#@03+>.+(,#
52(;#./0#-0,02>)#27)0"

Contributions made by or to Government

!9"$%&#####S(,.2+C7.+(,4#;>@0#CB#./0#S0,.2>)#(2#./0#A.>.0#:(302,;0,.#.(#@+4.2+=.#C(>2@4D#F7,+=+1>)+.+04D#0.="#(2#
vice versa 4/(7)@#C0#@0C+.0@#>4#0J10,@+.720#(2#4/(*,#>4#20=0+1.4#$>4#./0#=>40#;>B#C0&#7,@02#./0#/0>@#(5#
>==(7,.#;(4.#=)(40)B#=(,,0=.0@#*+./#./0#(CG0=.#5(2#*/+=/#./0#=(,.2+C7.+(,4#>20#;>@0"#L/74D#>#-2>,.#5(2#./0#
=(,4.27=.+(,#(5#>#4=/(()#4/(7)@#C0#@0C+.0@#.(#T88U8V:0,02>)#W@7=>.+(,TD#-2>,.#5(2#=(,4.27=.+(,#(5#>#@2>+,>-0#
4B4.0;#.(#T88UXVI>.02#A711)B#>,@#A>,+.>.+(,T#>,@#>#-2>,.#5(2#./0#=(,4.27=.+(,#(5#>#2(>@#.(#TYUXZV6(>@4#
>,@#[2+@-04T#>,@#-2>,.#-+30,#5(2#-0,02>)#1721(404D#47=/#>4#-2>,.#.(#;>K0#-((@#>#@05+=+.#(2#>#=(;10,4>.+(,#
5(2#2030,70#2047;0@D#4/>))#C0#=)>44+5+0@#7,@02#TY!UZVS(;10,4>.+(,#>,@#<44+-,;0,.4#.(#\(=>)#[(@+04#>,@#
]>,=/>B>.+#6>G#^,4.+.7.+(,4T"

NOTE 1 :—If the financial assistance given by the Central or State Government to a local body does not take the
 form of a grant of cash, but of expenditure in the Public Works Department equivalent to the whole or part of the
cost of a work constructed by that department on behalf of the local body concerned, the contribution thus made
should be debited as expenditure under the detailed head 'Contributions' below the relevant minor/major head
corresponding to the programme/function closely connected with the object of the assistance.

NOTE 2 :—Contribution paid by a local body or private party with the express object of meeting the whole or a
part of the cost of construction by the Public Works Department of a specific work which is eventually to be the
property of Government should be credited as revenue receipt of the Government relevant to the
function/Programme closely connected with the object for which the contribution is made.

$8&#####<2.+=)0#898#(5#./0#S(,4.+.7.+(,#12(3+@04#./>.#./0#?,+(,#(2#>#A.>.0#;>B#;>K0#>,B#-2>,.4#5(2#>,B#17C)+=#
1721(40D#,(.#*+./4.>,@+,-#./>.#./0#1721(40#+4#,(.#(,0#*+./#20410=.#.(#*/+=/#]>2)+>;0,.#(2#./0#\0-+4)>.720#(5#
./0#A.>.0D#>4#./0#=>40#;>B#C0D#;>B#;>K0#)>*4"#L/0#*(2@#_:2>,._#740@#/020#4/(7)@#C0#.>K0,#.(#;0>,#,(.#
;020)B#_:2>,.E+,E>+@_#C7.#>)4(#(./02#@+20=.#0J10,@+.720"

Classification of transactions under "Civil Advances"

!`"$%&#####F(,0B4#>@3>,=0@#5(2#;+4=0))>,0(74#1721(404#7,@02#410=+>)#>7./(2+.B#>,@#20=(302>C)0#+,#=>4/#>,@#
47;4#(3021>+@#+,#3(7=/024#(./02#./>,#./(40#5(2#4023+=0#1>B;0,.4#4/(7)@#C0#>@G74.0@#7,@02#./0#/0>@#T9XXUE
S+3+)#<@3>,=04T"#L/+4#/0>@#4/(7)@#=(302#+.0;4#*/+=/#>20#52(;#./0+2#+,=01.+(,D#@0C.4#@70#.(#:(302,;0,.#
20=(302>C)0#0+./02#+,#=>4/#(2#CB#@0@7=.+(,#52(;#(./02#=)>+;4#(5#./0#1>2.B#=(,=02,0@"#$^,#./+4#=(,,0=.+(,#
5((.,(.04#7,@02#./0#;>G(2#/0>@#;>B#C0#2050220@#.(&"#]>B;0,.#;>@0#(,#>==(7,.#(5#-(302,;0,.#0J10,@+.720#
4/(7)@#,(.#C0#/0)@#7,@02#TS+3+)#<@3>,=04T#(,#./0#-2(7,@#./>.#572./02#12(=00@+,-4#+,#>7@+.#0.="#>20#,0=044>2B#
5(2#./0+2#5+,>)#>@;+44+(,"#]>B#>,@#<))(*>,=04#+,#20410=.#(5#>,#>44+-,>C)0#102+(@D#1>+@#C05(20#./0B#>20#@70#4/>))#
C0#@0C+.0@#.(#4>;0#/0>@#.(#*/+=/#./0B#>20#@0C+.>C)0#/>@#./0B#C00,#1>+@#>5.02#./0B#*020#@70"

Classification of advances of Pay and Travelling Allowance on transfer

$8&#####<@3>,=04#(5#]>B#>,@#L2>30))+,-#<))(*>,=04#4/(7)@#C0#@0C+.0@#.(#./0#5+,>)#/0>@#(5#>==(7,.#>,@#,(.#.(#
_S+3+)#<@3>,=04_"#A7=/#>@3>,=04#4/(7)@#C0#5+,>))B#>@G74.0@#>4#>#2030,70#0J10,@+.720#+,#./0#C((K4#(5#./0#
:(302,;0,.#*/+=/#;>K04#./0#>@3>,=04#+220410=.+30#(5#./0#5>=.#*/0./02#./0#(55+=02#+4#12(=00@+,-#.(#(2#
20302.+,-#C>=K#52(;#>,(./02#:(302,;0,."

A0..)0;0,.#(5#47=/#>@3>,=04#CB#*>B#(5#,0.#1>B;0,.N,0.#20=(302B#./2(7-/#>@G74.;0,.#C+))4#*+))#C0#>==(7,.0@#
5(2#+,#./0#C((K4#(5#./0#:(302,;0,.#*/020#./0#>@G74.;0,.#C+))4#>20#12050220@"

$Y&#####^,#=>40#(5#.2>,4502#(5#>#-(302,;0,.#4023>,.#52(;#(,0#M01>2.;0,.N:(302,;0,.#.(#>,(./02D#./0#@0C+.4#
2012040,.+,-#>@3>,=04#(5#1>B#>,@#.2>,4502#.2>30))+,-#>))(*>,=0#4/(7)@#C0#5+,>))B#>@G74.0@#>4#2030,70#
0J10,@+.720#+,#./0#C((K4#(5#./0#M01>2.;0,.N:(302,;0,.#*/+=/#;>K04#./0#>@3>,=0#+220410=.+30#(5#./0#5>=.#
*/0./02#./0#a55+=02#+4#12(=00@+,-#.(#(2#20302.+,-#C>=K#52(;#>,(./02#M01>2.;0,.N:(302,;0,."#A0..)0;0,.#(5#
47=/#>@3>,=04#CB#*>B#(5#,0.#1>B;0,.N,0.#20=(302B#./2(7-/#>@G74.;0,.#C+))4#*+))#C0#>==(7,.0@#5(2#+,#./0#C((K4#
(5#./0#M01.."N:(3."#*/020#./0#>@G74.;0,.#C+))4#>20#12050220@"

Advances for Law suits

$Z&#####<@3>,=0#5(2#)>*#47+.4#4/(7)@#C0#@0C+.0@#.(#./0#57,=.+(,>)#0J10,@+.720#/0>@#=(,=02,0@"#6057,@4#(5#
>;(7,.4#20;>+,+,-#7,410,.#(7.#(5#./040#>@3>,=04#4/(7)@#C0#@0>).#*+./#>4#=>4/#20=(302+04"

Classification of transactions under 'Suspense'

OU"#####^.0;4#(5#20=0+1.4#>,@#1>B;0,.4#*/+=/#=>,,(.#>.#(,=0#C0#.>K0,#.(#>#5+,>)#/0>@#(5#20=0+1.#(2#=/>2-0#(*+,-#
.(#)>=K#(5#+,5(2;>.+(,#>4#.(#./0+2#,>.720#(2#5(2#>,B#(./02#20>4(,4D#;>B#C0#/0)@#.0;1(2>2+)B#7,@02#./0#;>G(2#
/0>@#T9!X9EA7410,40#<==(7,.T#+,#./0#40=.(2#T\"#A7410,40#>,@#F+4=0))>,0(74T#(5#./0#<==(7,.4D#$'((.,(.04#
7,@02#./0#;>G(2#/0>@#+,#./0#)+4.#(5#;>G(2N;+,(2#/0>@4#(5#>==(7,.#;>B#C0#2050220@#.(#5(2#572./02#-7+@>,=0&"#<#
4023+=0#20=0+1.#(5#*/+=/#57))#1>2.+=7)>24#>20#,(.#-+30,#;74.#,(.#C0#.>K0,#.(#./0#/0>@#TA7410,40#<==(7,.T#C7.#
4/(7)@#C0#=20@+.0@#.(#./0#;+,(2#/0>@#Ta./02#60=0+1.T#7,@02#./0#2030,70#;>G(2#/0>@#.(#*/+=/#+.#>110>24#.(#
C0)(,-#10,@+,-#030,.7>)#.2>,4502#.(#./0#=20@+.#(5#./0#=(220=.#/0>@#(,#20=0+1.#(5#@0.>+)0@#1>2.+=7)>24"
 NOTE:- No sums should ordinarily be credited to Government by debit to a suspense head credit must follow
and not precede actual realisation.

Sale-proceeds of Government land and Buildings

O%"#####L/0#=)>44+5+=>.+(,#(5#./0#4>)0E12(=00@4#(5#:(302,;0,.#)>,@#>,@#C7+)@+,-4#4/(7)@#C0#20-7)>.0@#+,#
>==(2@>,=0#*+./#./0#4=/0@7)04#-+30,#C0)(*P

Schedule I

A>)0#12(=00@4#(5#)>,@#0.=" H0>@4#.(#*/+=/#=20@+.>C)0

% 8

b$+&#I/0,#./0#=(4.#(5#./0#)>,@#*>4#(2+-+,>))B#@0C+.0@#.(D#(2# L/0#S>1+.>)#(2#6030,70#>==(7,.#(5#./0#
20;>+,4#>.#./0#@0C+.#(5#./0#S>1+.>)#<==(7,.#(5#>,B#]2(G0=.# 12(G0=.D#>4#./0#=>40#;>B#C0D#>==(2@+,-#.(#./0#
(2#?,@02.>K+,-#5(2#*/+=/#20-7)>2#S>1+.>)#>,@#6030,70# >))(=>.+(,#27)04#>11)+=>C)0#.(#./0#@01>2.;0,.#
<==(7,.4#>20#K01.#(2#*>4#(2+-+,>))B#;0.#52(;#./0#2030,70# =(,=02,0@"
>==(7,.#(5#47=/#]2(G0=.#(2#?,@02.>K+,-"

$++&#I/0,#./0#=(4.#*>4#(2+-+,>))B#@0C+.0@#.(#>#=>1+.>)# L/0#S>1+.>)#0J10,@+.720#/0>@#(2+-+,>))B#
0J10,@+.720#/0>@#(7.4+@0#./0#6030,70#<==(7,.4D#030,# @0C+.0@"
./(7-/#,(#20-7)>2#S>1+.>)#>,@#6030,70#<==(7,.4#>20#K01.#
5(2#./0#*(2K#=(3020@#CB#./0#S>1+.>)#0J10,@+.720"

$+++&#I/0,#./0#=(4.#*>4#(2+-+,>))B#@0C+.0@D#*+./+,#./0# L/0#20=0+1.#/0>@#20)>.+,-#.(#./0#@01>2.;0,.#
6030,70#A0=.+(,#(5#./0#>==(7,.4D#.(#>,B#4023+=0#(2# =(,=02,0@#(2D#+,#./0#=>40#(5#@01>2.;0,.#,(.#
2030,70#@01>2.;0,.#5(2#*/+=/#,(#=>1+.>)#>,@#6030,70# />3+,-#>#=(22041(,@+,-#20=0+1.#/0>@#_UUOX#
<==(7,.4#>20#K01." F+4=0))>,0(74#:0,02>)#A023+=04EA>)0#(5#)>,@#
>,@#]2(102.B_"

$+3&#I/0,#=(4.#*>4#,(.#4(#@0C+.0@" ##

$>&#L/0#2+-/.#(5#./0#:(302,;0,.#+,#>-2+=7).72>)#)>,@#,(.# _UZU%ES2(1"#H74C>,@2B#a./02#60=0+1.4"
=(3020@#CB#=)>740#$C&D

$C&#c>d7)#)>,@4#+,#?..>2#]2>@04/D#]7,G>C#>,@#F>@/B># _UUOXE#F+4=0))>,0(74#:0,02>)#A023+=04V4>)0#
]2>@04/#(2#0)40*/020#>,@#)>,@4#+,#]7,G>C#0Q7+110@#>.#./0# (5#)>,@#>,@#12(102.B_"
=(4.#(5#A.>.0#2030,704#5(2#20E4>)0#5(2#C7+)@+,-#1721(404R

$=&#^,#>))#(./02#=>404RV ##

$+&#^5#4()@#+,#./0#]7C)+=#I(2K4#M01>2.;0,." L/0#57,=.+(,>)#20=0+1.#;>G(2#/0>@#=(,=02,0@#
(2#./0#/0>@#_UUX`E]7C)+=#I(2K4_"

$++&#^5#4()@#+,#./0#M050,=0 L/0#;>G(2#/0>@4#TUUO!EM050,=0#A023+=04E
<2;BT"#TUUOOVM050,=0#A023+=04Vc>3BTD#>,@#
TUUO9EM050,=0#A023+=04E<+2#'(2=0T#>4#./0#
=>40#;>B#C0"

$+++&#+5#4()@#CB#=+3+)#>-0,=B" L/0#57,=.+(,>)#20=0+1.V;>G(2#/0>@#
=(,=02,0@#(2#_UUOXEF+4=0))>,0(74#:0,02>)#
A023+=04_"

• ^,#./0#=>40#(5#)>,@#>=Q7+20@#CB#:(302,;0,.#(,#1>B;0,.#5(2#S(;1>,+04D#6>+)*>B4D#(2#(5#:(302,;0,.#)>,@#
;>@0#(302#.(#47=/#6>+)*>B4#CB#(./02#:(302,;0,.#M01>2.;0,.4#(2#6>+)*>B4D#*/020#./0#=(4.#*>4#(2+-+,>))B#
@0C+.0@#.(#_YUU%E^,@+>,#6>+)*>B4#0.="#A7C4+@+40@#S(;1>,+04V\>,@_#./0#4>)0#12(=00@4#>20#=20@+.>C)0#.(#
_%UU%E^,@+>,#6>+)*>B4#0.=E4>)0#(5#\>,@#A7C4+@+40@#S(;1>,+04#$Y&_#(,#./0#20=0+1.#4+@0"
 Schedule II

A>)0#12(=00@4#(5#C7+)@+,-4#$+,=)7@+,-#./0#>=.7>)#>20># H0>@4#.(#*/+=/#=20@+.>C)0"
(==71+0@#CB#(2#>7J+)+>2B#.(#>#C7+)@+,-&"

% 8

$+&#I/0,#./0#=(4.#(5#./0#C7+)@+,-#*>4#(2+-+,>))B#@0C+.0@D# L/0#=>1+.>)#(2#6030,70#<==(7,.#(5#./0#]2(G0=.#>4#
.(D#(2#20;>+,4#>.#./0#@0C+.#(5#./0#=>1+.>)#>==(7,.#(5#># ./0#=>40#;>B#C0D#>==(2@+,-#.(#./0#>))(=>.+(,#
]2(G0=.#(2#?,@02.>K+,-#5(2#*/+=/#20-7)>2#S>1+.>)#>,@# 27)04#>11)+=>C)0#.(#./0#@01>2.;0,.#=(,=02,0@"
6030,70#<==(7,.4#>20#K01.#(2#*>4#(2+-+,>))B#;0.#52(;#
./0#2030,70#>==(7,.#(5#47=/#12(G0=.#(2#7,@02.>K+,-"

$++&#I/0,#./0#=(4.#(5#./0#C7+)@+,-#*>4#(2+-+,>))B#@0C+.0@# L/0#=>1+.>)#0J10,@+.720#/0>@#(2+-+,>)#@0C+.0@
.(#>#S>1+.>)#0J10,@+.720#/0>@#(7.4+@0#./0#6030,70#
>==(7,.D#030,#./(7-/#,(#20-7)>2#S>1+.>)#>,@#6030,70#
>==(7,.4#>20#K01.#5(2#./0#*(2K#=(3020@#CB#./0#=>1+.>)#
0J10,@+.720"#

$+++&#I/0,#./0#4>)0#>550=.4#^22+->.+(,D#c>3+->.+(,D# TUOU%EF>G(2#>,@#F0@+7;#^22+->.+(,#U8VF>G(2#
W;C>,K;0,.#>,@#M2>+,>-0#*(2K4#5(2#*/+=/#=>1+.>)# ^22+->.+(,#$c(,E#S(;;02=+>)&#V#A>)0#(5#I>.02#5(2#
>==(7,.4#>20#,(.#K01." ^22+->.+(,#1721(404#V#(2#c>3+->.+(,#60=0+1.4T#(2#
_UOU8VF+,(2#^22+->.+(,E')((@#S(,.2()#E#M2>+,>-0#
]2(G0=._#>4#./0#=>40#;>B#C0"

$+3&#I/0,#./0#4>)0#(5#C7+)@+,-4D#./0#=(4.#(5#*/+=/#*>4# TL/0#20=0+1.#/0>@#20)>.+,-#.(#./0#57,=.+(,#.(#
(2+-+,>))B#@0C+.0@D#*+./+,#./0#2030,70#A0=.+(,#(5#./0# */+=/#./0#=(4.#(5#./0#C7+)@+,-#*>4#+,+.+>))B#@0C+.0@#
>==(7,.4D#.(#>,B#4023+=0#(2#2030,70#@01>2.;0,.#5(2# (2#+,#=>404#*/020#./020#+4#,(#=(22041(,@+,-#
*/+=/#,(#S>1+.>)#>,@#6030,70#<==(7,.4#>20#K01." 20=0+1.#/0>@#.(#./0#/0>@#TUUOXEF+4="#:0,02>)#
A023+=04VA>)0#(5#)>,@#>,@#]2(102.BT"

$3&#^,#>))#(./02#=>404#PV

$+&#+5#4()@#+,#./0#]7C)+=#I(2K4#M01>2.;0,.D L/0#57,=.+(,>)#20=0+1.#;>G(2#/0>@#=(,=02,0@#(2#
./0#/0>@#TUUX`E]7C)+=#I(2K4T"

$++&#^5#4()@#+,#./0#M050,=0#M01>2.;0,.D L/0#;>G(2#/0>@4#TUUO!EM050,=0#A023+=04E
<2;BTDTUUOOEM050,=0#A023+=04Ec>3BT#(2#TUUO9E
M050,=0#A03+=04E<+2#'(2=0T#>4#./0#=>40#;>B#C0"

L/0#57,=.+(,>)#20=0+1.#_;>G(2#/0>@#=(,=02,0@#(2#
$+++&#+5#4()@#CB#=+3+)#>-0,=B"
UUOXEF+4="#:0,02>)#A023+=04_"

Municipal rates and taxes

O8"#####F7,+=+1>)#2>.04#>,@#.>J04#(,#:(302,;0,.#[7+)@+,-4#4/(7)@#C0#>@G74.0@#>4#5())(*4#P

$+&#####<4#>#-0,02>)#27)0D#;7,+=+1>)#2>.04#>,@#.>J04#(,#>#,(,E204+@0,.+>)#C7+)@+,-#7.+)+40@#5(2#57,=.+(,>)#1721(404D#
47=/#>4#5(2#4=/(()4D#=())0-04#(2#/(41+.>)4D#+5#1>+@#CB#./0#20)03>,.#@01>2.;0,.4#@0>)+,-#*+./#./(40#57,=.+(,4D#
4/(7)@#C0#>@G74.0@#+,#>==(7,.4#>4#1>2.#(5#./0#47CE/0>@4D#;+,(2#/0>@4#=(,=02,0@#20)>.+,-#.(#./0#57,=.+(,D#
7,@02#./0#@0.>+)0@#/0>@#T60,.D#6>.04#>,@#L>J04T"#I/020D#/(*0302D#./0#*/()0#(2#>#1>2.#(5#./0#.>J#+4#1>+@#CB#
./0#]7C)+=#I(2K4#M01>2.;0,.#+,#>@;+,+4.2>.+30#=(,.2()#(5#./0#C7+)@+,-D#./0#1>B;0,.4#;>B#C0#@0C+.0@#.(#./0#
;>+,.0,>,=0#04.+;>.04#(5#./0#C7+)@+,-4#=(,=02,0@D#3+d"#T8UX`E]7C)+=#I(2K4EF>+,.0,>,=0#>,@#601>+24T"

$++&#####L>J04#(,#,(,E204+@0,.+>)#C7+)@+,-4#(==71+0@#CB#M01>2.;0,.4#(./02#./>,#./0#M050,=0#M01>2.;0,.D#+5#1>+@#
CB#>#@01>2.;0,.#,(;+,>.0@#CB#:(302,;0,.#+,#./+4#C0/>)5#>,@#,(.#1>440@#(,#.(#./0#(==71B+,-#@01>2.;0,.D#
4/(7)@#C0#@0C+.0@#.(#T8UOUEa./02#<@;+,+4.2>.+30#A023+=04Ea./02#WJ10,@+.720T"
$+++&#####L>J04#(,#204+@0,.+>)#C7+)@+,-4D#+5#1>B>C)0#CB#:(302,;0,.#4/(7)@#C0#@0C+.0@#.(#./0#;>+,.0,>,=0#
04.+;>.04#(5#./0#C7+)@+,-4#7,@02#./0#/0>@#T88%!VH(74+,-V:(302,;0,.#604+@0,.+>)#[7+)@+,-4VF>+,.0,>,=0#
>,@#601>+24T#(2#T8UX`E]7C)+=#I(2K4TD#+,#=>40#./0#:(302,;0,.#/>4#@0=+@0@#.(#@0C+.#;>+,.0,>,=0#0J10,@+.720#
.(#./0#)>..02#/0>@"

NOTE:—In cases where the whole or any portion of the taxes which by local rule or by custom are ordinarily
leviable from the tenant, is paid by a department of the Government such payments are treated as part of the
contingent expenditure of the department.

$+3&#####L>J04#C(./#(,#204+@0,.+>)#(2#,(,E204+@0,.+>)#C7+)@+,-4#(*,0@#(2#(==71+0@#CB#./0#M050,=0#M01>2.;0,.#
4/(7)@#C0#@0C+.0@#.(#./0#M050,=0#A023+=0#W4.+;>.04"

Cost of Survey of India and other Scientific parties accompanying a Military Expedition

OY"#####L/0#=(4.#(5#A7230B#(5#^,@+>#>,@#(./02#4=+0,.+5+=#1>2.+04#*/+=/#;>B#>==(;1>,B#>#;+)+.>2B#0J10@+.+(,#
4/(7)@#C0#>@G74.0@#>4#5())(*4PE

$+&#####<))#0J.2>#0J10,@+.720#=(,,0=.0@#*+./#A7230B#(5#^,@+>#7,+.#*/+=/#*(7)@#,(.#/>30#C00,#+,=7220@#C7.#5(2#5+0)@#
(102>.+(,#4/(7)@#C0#C(2,0#CB#./0#M050,=0#W4.+;>.04D#12(3+@0@#./0#A7230B#(5#^,@+>#7,+.#>==(;1>,+04#./0#
0J10@+.+(,#>.#./0#20Q704.#(5#./0#M050,=0#M01>2.;0,."

$++&#####L/0#=(4.#(5#./0#1>BD#>))(*>,=04#>,@#=(,.+,-0,=+04#(5#(./02#4=+0,.+5+=#1>2.+04#4/(7)@#C0#C(2,0#CB#./0#
20410=.+30#S+3+)#M01>2.;0,.4#=(,=02,0@D#*/+)0#./0#0J10,@+.720#+,=7220@#(,#410=+>)#.2>,41(2.#>22>,-0;0,.4#
;>@0#CB#./0#M050,=0#A023+=04#4/(7)@#C0#@0C+.0@#.(#./0#M050,=0#W4.+;>.04"#L/040#@+20=.+(,4#@(#,(.D#/(*0302D#
>11)B#.(#./0#=)>44+5+=>.+(,#(5#./0#=(4.#(5#7,+.4#(5#./0#A7230B#(5#^,@+>#(2#(5#(./02#4=+0,.+5+=#1>2.+04#;(C+)+d0@#5(2#
4023+=0#*+./#./0#<2;B#(,#-0,02>)#;(C+)+d>.+(,"#L/0#*/()0#=(4.#(5#./040#7,+.4#0J=01.#$+,#./0#=>40#(5#./0#A7230B#
(5#^,@+>&#./>.#(5#./0#+,+.+>)#4711)B#(5#>))#.0=/,+=>)#0Q7+1;0,.4D#;>.02+>)#>,@#4.(204D#4/(7)@#C0#@0C+.0@#.(#./0#
M050,=0#W4.+;>.04#7,@02#410=+>)#27)04"

74. Interpretation

I/020#>,B#@(7C.#>2+404#>4#.(#./0#+,.02120.>.+(,#(5#>,B#(5#./040#27)04D#./0#;>..02#4/>))#C0#2050220@#.(#F+,+4.2B#(5#
'+,>,=0D#M01>2.;0,.#(5#WJ10,@+.720D#S(,.2())02#:0,02>)#(5#<==(7,.4#5(2#+.4#@0=+4+(,D#(,#./0#>@3+=0#(5#./0#
S(;1.2())02#>,@#<7@+.(2#:0,02>)"

75. Repeal

I+./#./0#+4470#(5#./040#27)04D#./0#12(3+4+(,4#(5#<==(7,.4#S(@0#e()"#^#f#'(2;#(5#<==(7,.4#(5#./0#?,+(,#>,@#
A.>.04#$[>4+=&#67)04#>20#/020CB#2010>)0@"
 APPENDIX I
(See Rule 3)

Articles of the Constitution and sections of the Union Territories Act, 1963 relevant to
the form of Accounts.

(a) In regard to Consolidated Fund, Public Account and Contingency Fund of India and of the States; and in
regard to Consolidated and Contingency Funds of Union Territory Governments, the relevant articles/Sections
are reproduced below:-

Article 266. (1) Subject to the provisions of article 267 and to the provisions of this Chapter
(i.e. Chapter I of Part XII of the Constitution) with respect to the assignment of the whole or part
of the net proceeds of certain taxes and duties to States, all revenues received by the
Government of India, all loans raised by that Government by the issue of treasury bills, loans or
ways and means advances and all moneys received by the Government in repayment of loans
shall form one consolidated fund to be entitled "the Consolidated Fund of India", and all
revenues received by the Government of a State, all loans raised by that Government by the
issue of treasury bills, loans or ways and means advances and all moneys received by that
Government in repayment of loans shall form one consolidated fund to be entitled "the
Consolidated Fund of the State".

(2) All other public moneys received by or on behalf of the Government of India or the
Government of a State shall be credited to the public account of India or the public account of
the State, as the case may be.

(3) No moneys out of the Consolidated Fund of India or the Consolidated Fund of a State shall
be appropriated except in accordance with law and for the purposes and in the manner provided
in this Constitution.

Article 267. (1) "Parliament may by law establish a Contingency Fund in the nature of an
imprest to be entitled "the Contingency Fund of India" into which shall be paid from time to time
such sums as may be determined by such law, and the said Fund shall be placed at the disposal
of the President to enable advances to be made by him out of such Fund for the purposes of
meeting unforeseen expenditure pending authorisation of such expenditure by Parliament by law
under article 115 or article 116.

(2) The Legislature of a State may by law establish a Contingency Fund in the nature of an
imprest to be entitled "the Contingency Fund of the State" into which shall be paid from time to
time such sums as may be determined by such law, and the said Fund shall be placed at the
disposal of the Governor of the State to enable advances to be made by him out of such Fund
for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure
by the Legislature of the State by law under article 205 or article 206'.

Section 47.(1) 'As from such date as the Central Government may, by notification in the
Official Gazette, appoint in this behalf, all revenues received in a Union Territory by the
Government of India or the Administrator of the Union Territory in relation to any matter with
respect to which the Legislative Assembly of the Union Territory has power to make laws, and all
grants made and all loans advanced to the Union Territory from the Consolidated Fund of India
and all moneys received by the Union Territory in repayment of loans shall form one
Consolidated Fund to be entitled "the Consolidated Fund of the Union Territory".

(2) No moneys out of the Consolidated Fund of a Union Territory shall be appropriated except
in accordance with, and for the purposes and in the manner provided in this Act'.

Section 48. (I) "There shall be established a Contingency Fond in the nature of an imprest to be
 entitled "the Contingency Fund of the Union Territory" into which shall be paid from and out of
the Consolidated Fund of the Union Territory such sums as may, from time to time, be
determined by law made by the Legislative Assembly of the Union Territory; and the said Fund
shall be held by the Administrator to enable advances to be made by him out of such Fund.

(2) No advances shall be made out of the Contingency Fund of the Union Territory except for
the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by
the Legislative Assembly of the Union Territory under appropriations made by law'.

(b) In regard to custody etc. of Consolidated Fund, Contingency Fund and moneys credited to the Public
Account the relevant provisions of Articles/Sections are:-

Article 283. (1) "The custody of the Consolidated Fund of India and the Contingency Fund of
India, the payment of moneys into such Funds, the withdrawal of moneys therefrom, the custody
of public money other than those credited to such Funds received by or on behalf of the
Government of India, their payment into the public account of India and the withdrawal of
moneys from such account and all other matters connected with or ancillary to matters aforesaid
shall be regulated by law made by Parliament, and until provision in that behalf is so made, shall
be regulated by rules made by the President.

(2) The custody of the Consolidated Fund of a State and the Contingency Fund of a Slate, the
payment of moneys into such Funds, the withdrawal of moneys therefrom, the custody of public
moneys other than those credited to such Funds received by or on behalf of the Government of
the State, their payment into the public account of the State and the withdrawal of moneys from
such account and all other matters connected with or ancillary to matters aforesaid shall be
regulated by law made by the Legislature of the State, and, until provision in that behalf is so
made, shall be regulated by rules made by the Governor of the State'.

Section 47. (3) The custody of the Consolidated Fund of a Union Territory, the payment of
moneys into such Fund, the withdrawal of moneys therefrom and all other matters connected
with or ancillary to those matters shall be regulated by rules made by the Administrator with the
approval of the President'.

Section 48. (3) "The Administrator may make rules regulating all matters connected with or
ancillary to the custody of, the payment of moneys into, and the withdrawal of moneys from, the
Contingency Fund of the Union Territory'.

(c) In regard to Annual Financial Statement the relevant provisions of Articles/Sections are :-

Article 112. (1) The President shall in respect of every financial year cause to be laid before
both the Houses of Parliament a statement of the estimated receipts and expenditure of the
Government of India for that year, in this Part referred to as the "annual financial statement".

(2) The estimates of expenditure embodied in the annual financial statement shall show
separately-

(a) the sums required to meet expenditure described by this Constitution as

expenditure charged upon the Consolidated Fund of India; and

(b) the sums required to meet other expenditure proposed to be made from the
Consolidated Fund of India, and shall distinguish expenditure on revenue account
from other expenditure.

(3) The following expenditure shall be expenditure charged on the Consolidated Fund of
India:-

(a) the emoluments and allowances of the President and other expenditure
 relating to his office;

(b) the salaries and allowances of the Chairman and the Deputy Chairman of the
Council of States and the Speaker and the Deputy Speaker of the House of the
People;

(c) debt charges for which the Government of India is liable including interest,
sinking fund charges and redemption charges, and other expenditure relating to
the raising of loans and the service and redemption of debt;

(d) (i) the salaries, allowances and pensions payable to or in respect of Judges of
the Supreme Court;

(ii) the pensions payable to or in respect of Judges of the Federal Court;

(iii) the pensions payable to or in respect of Judges of any High Court which
exercises jurisdiction in relation to any area included in the territory of India or
which at any time before the commencement of this Constitution exercised
jurisdiction in relation to any area included in a Governor's Province of the
Dominion of India;

(e) the salary, allowances and pension payable to or in respect of the

Comptroller and Auditor General of India;

(f) any sums required to satisfy any judgement, decree or award of any court or
arbitral tribunal;

(g) any other expenditure declared by this Constitution or by Parliament by law

to be so charged.

Article 202. (1) "The Governor shall in respect of every financial year cause to be laid before
the House or Houses of the Legislature of the State a statement of the estimated receipts and
expenditure of the State for that year, in this Part referred to as the "annual financial statement,
shall show separately:-

(2) The estimates of expenditure embodied in the annual financial statement shall show
separately-

(a) the sums required to meet expenditure described by this Constitution as

expenditure charged upon the Consolidated Fund of the State; and

(b) the sums required to meet other expenditure proposed to be made from the
Consolidated Fund of the State;

and shall distinguish expenditure on revenue account from other expenditure.

(3) The following expenditure shall be expenditure charged on the Consolidated Fund of each
State-

(a) the emoluments and allowances of the Governor and other expenditure
relating to his office;

(b) the salaries and allowances of the Speaker and the Deputy Speaker of the
Legislative Assembly and, in the case of a State having a Legislative Council, also
of the Chairman and the Deputy Chairman of the Legislative Council;
 (c) debt charges for which the State is liable including interest, sinking fund
charges and redemption charges, and other expenditure relating to the raising of
loans and the service and redemption of debt;

(d) expenditure in respect of the salaries and allowances of Judges of any High
Court;

(e) any sums required to satisfy any judgement, decree or award of any court or
arbitral tribunal;

(f) any other expenditure declared by this Constitution, or by the Legislature of

the State by law, to be so charged'.

Section 27. (1) "The Administrator of each Union Territory shall in respect of every financial
year cause to be laid before the Legislative Assembly of the Union Territory, with the previous
approval of the President, a statement of the estimated receipts and expenditure of the Union
Territory for that year, in this Part referred to as the "annual financial statement".

(2) The estimates of expenditure embodied in the annual financial statement shall show
separately—

(a) the sums required to meet expenditure described by this Act as expenditure
charged upon the Consolidated Funds of the Union Territory, and

(b) the sums required to meet other expenditure proposed to be made from the
Consolidated Fund of the Union Territory;

and shall distinguish expenditure on revenue account from other expenditure.

(3) The following expenditure shall be expenditure charged on the Consolidated Fund of each
Union Territory:-

(a) the emoluments and allowances of the Administrator and other expenditure
relating to his office as determined by the President by general or special order;

(b) the charges payable in respect of loans advanced to the Union Territory from
the Consolidated Fund of India including interest, sinking fund charges and
redemption charges, and other expenditure connected therewith:

(c) the salaries and allowances of the Speaker and the Deputy Speaker of the
Legislative Assembly;

(d) expenditure in respect of the salaries and allowances of a Judicial

Commissioner;

(e) any sums required to satisfy any judgement, decree or award of any court or
arbitral tribunal;

(f) expenditure incurred by the Administrator in the discharge of his

responsibility;

(g) any other expenditure declared by the Constitution or by law made by

Parliament or by the Legislative Assembly of the Union Territory to be so charged'.

(d) In regard to Appropriation bills the relevant provisions of Articles/Sections are:-

Article 114. (1) 'As soon as may be after the grants under article 113 have been made by the
House of the People, there shall be introduced a Bill to provide for the appropriation out of the
Consolidated Fund of India of all moneys required to meet-

(a) the grants so made by the House of the People; and

(b) the expenditure charged on the Consolidated Fund of India but not
exceeding in any case the amount shown in the Statement previously laid before
Parliament.

(2) No amendment shall be proposed to any such Bill in either House of Parliament which will
have the effect of varying the amount or altering the destination of any grant so made or varying
the amount of any expenditure charged on the Consolidated Fund of India, and the decision of
the person presiding as to whether ; in amendment is inadmissible under this clause shall be
final.

(3) Subject to the provisions of articles 115 and 116, no money shall be withdrawn forn the
Consolidated Fund of India except under appropriation made by law passed in accordance with
the provisions of this article'.

Article 204. (1) 'As soon as may be after the grants under article 203 have been made by the
Assembly, there shall be introduced a Bill to provide for the appropriation out of the Consolidated
Fund of the State of all moneys required to meet-

(a) the grants so made by the Assembly; and

(b) the expenditure charged on the Consolidated Fund of the State but not
exceeding in any case the amount shown in the statement previously laid before
the House or Houses.

(2) No amendment shall be proposed to any such bill in the Houses or either House of the
Legislature of the State which will have the effect of varying the amount or altering the
destination of any grant so made or of varying the amount of any expenditure charged on the
Consolidated Fund of the State, and the decision of the person presiding as to whether an
amendment is inadmissible under this clause shall be final.

(3) Subject to the provisions of articles 205 and 206, no money shall be withdrawn from the
Consolidated Fund of the State except under appropriation made by law passed in accordance
with the provisions of this article'.

Section 29, (1) 'As soon as may be after the grants under Section 28 have been made by the
Assembly, there shall be introduced a Bill to provide for the appropriation out of the Consolidated
Fund of the Union Territory of all moneys required to meet-

(a) the grants so made by the Assembly, and

(b) the expenditure charged on the Consolidated Fund of the Union Territory but
not exceeding in any case the amount shown in the statement previously laid
before the Assembly.

(2) No amendment shall be proposed to any such Bill in the Legislative Assembly which will
have the effect of varying the amount or altering the destination of any grant so made or of
varying the amount of any expenditure charged on the Consolidated Fund of the Union Territory
and the decision of the person presiding as to whether an amendment is inadmissible under this
sub-section shall be final.
 (3) Subject to the other provisions of this Act, no money shall be withdrawn from the
Consolidated Fund of the Union Territory except under appropriation made by law passed in
accordance with the provisions of this section'.

(e) In regard to supplementary, additional or excess grants the relevant provisions of Articles/Sections
are:—

Article 115. (1) 'The President shall-

(a) if the amount authorised by any law made in accordance with the provisions
of article 114 to be expended for a particular service for the current financial year is
found to be insufficient for the purposes of that year or when a need has arisen
during the current financial year for supplementary or additional expenditure upon
some new service not contemplated in the annual financial statement for that year,
or

(b) if any money has been spent on any service during a financial year in excess
of the amount granted for that service and for that year,

cause to be laid before both the Houses of Parliament another statement showing the estimated
amount of that expenditure or cause to be presented to the House of the People a demand for
such excess, as the case may be.

(2) The provisions of articles 112, 113 and 114 shall have effect in relation to any such
statement and expenditure or demand and also to any law to be made authorising the
appropriation of moneys out of the Consolidated Fund of India to meet such expenditure or the
grant in respect of such demand as they have effect in relation to the annual financial statement
and the expenditure mentioned therein or to a demand for a grant and the law to be made for the
authorisation of appropriation of moneys out of the Consolidated Fund of India to meet such
expenditure or grant'.

Article 205, (1) The Governor shall—

(a) if the amount authorised by any law made in accordance with the provisions
of article 204 to be expended for a particular service for the current financial year is
found to be insufficient for the purposes of that year or when a need has arisen
during the current financial year for supplementary or additional expenditure upon
some new service not contemplated in the annual financial statement for that year,
or

(b) if any money has been spent on any service during a financial year in excess
of the amount granted for that service and for that year

cause to be laid before the House or the Houses of the Legislature of the State another
statement showing the estimated amount of that expenditure or cause to be presented to the
Legislative Assembly of the State a demand for such excess, as the case may be.

(2) The provisions of articles 202, 203 and 204 shall have effect in relation to any such
statement and expenditure or demand and also to any law to be made authorising the
appropriation of moneys out of the Consolidated Fund of the State to meet such expenditure or
the grant in respect of such demand as they have effect in relation to the annual financial
statement and the expenditure mentioned therein or to a demand for a grant and the law to be
made for the authorisation of appropriation of moneys out of the Consolidated Fund of the State
to meet such expenditure or grant'.

Section 30. (1) 'The Administrator shall—

 (a) if the amount authorised by any law made in accordance with the provisions
of section 29 to be expended for a particular service for the current financial year is
found to be insufficient for the purposes of that year or when a need has arisen
during the current financial year for supplementary or additional expenditure upon
some new service not contemplated in the annual financial statement for that year,
or

(b) if any money has been spent on any service during a financial year in excess
of the amount granted for that service and for that year,

cause to be laid before the Legislative Assembly of the Union Territory, with the previous
approval of the President, another statement showing the estimated amount of that expenditure
or cause to be presented to the Legislative Assembly of the Union Territory with such previous
approval a demand for such excess, as the case may be.

(2) The provisions of sections 27, 28 and 29 shall have effect in relation to any such statement
and expenditure or demand and also to any law to be made authorising the appropriation of
moneys out of the Consolidated Fund of the Union Territory to meet such expenditure or the
grant in respect of such demand as they have effect in relation to the annual financial statement
and the expenditure mentioned therein or to a demand for a grant and the law to be made for the
authorisation of appropriation of money out of the Consolidated Fund of the Union Territory to
meet such expenditure or grant'.

(f) In regard to votes on account, votes of credit and exceptional grants the relevant provisions of
Articles/Sections are:-

Article 116. (1) 'Notwithstanding anything in the foregoing provisions of this Chapter, the
House of the People shall have power-

(a) to make any grant in advance in respect of the estimated expenditure for a
part of any financial year pending the completion of the procedure prescribed in
article 113 for the voting of such grant had the passing of the law in accordance
with the provisions of article 114 in relation to that expenditure;

(b) to make a grant for meeting an unexpected demand upon the resources of
India when on account of the magnitude or the indefinite character of the service
the demand cannot be stated with the details ordinarily given in an annual financial
statement;

(c) to make an exceptional grant which forms no part of the current service of
any financial year;

and Parliament shall have power to authorise by law the withdrawal of moneys from the
Consolidated Fund of India for the purposes for which the said grants are made.

(2) The provisions of articles 113 and 114 shall have effect in relation to the making of any
grant under clause (1) and to any law to be made under that clause as they have effect in
relation to the making grant with regard to any expenditure mentioned in the annual financial
statement and the law to be made for the authorisation of appropriation of moneys out of the
Consolidated Fund of India to meet such expenditure'.

Article 206. (1) 'Notwithstanding anything in the foregoing provisions of this Chapter, the
Legislative Assembly of a State shall have power-

(a) to make any grant in advance in respect of the estimated expenditure for a
part of any financial year pending the completion of the procedure prescribed in
 article 203 for the voting of such grant and the passing of the law in according with
the provisions of article 204 in relation to that expenditure;

(b) to make a grant for meeting an unexpected demand upon the resources of
the State when on account of the magnitude or the indefinite character of the
service the demand cannot be stated with the details ordinarily given in an annual
financial statement;

(c) to make an exceptional grant which forms no part of the current service of
any financial year;

and the Legislature of the State shall have power to authorise by law the withdrawal of moneys
from the Consolidated Fund of the State for the purposes for which the said grants are made.

(2) The provisions of articles 203 and 204 shall have effect in relation to the making of any
grant under clause (1) and to any law to be made under that clause as they have effect in
relation to the making of a grant with regard to any expenditure mentioned in the annual financial
statement and the law to be made for the authorisation of appropriation of moneys out of the
Consolidated Fund of the State to meet such expenditure'.

Section 31. (1) 'Notwithstanding anything in the foregoing provisions of this part, the
Legislative Assembly of a Union Territory shall have power to make any grant in advance in
respect of the estimated expenditure for a part of any financial year pending the completion of
the procedure prescribed in section 28 for the voting of such grant and the passing of the law in
accordance with the provisions of section 29 in relation to that expenditure and the Legislative
Assembly shall have power to authorise by law the withdrawal of moneys from the Consolidated
Fund of the Union Territory for the purposes for which the said grant is made.

(2) The provisions of sections 28 and 29 shall have effect in relation to the making of any
grant under sub-section (1) or to any law to be made under that sub-section as they have effect
in relation to the making of a grant with regard to any expenditure mentioned in the annual
financial statement and the law to be made for the authorisation of appropriation of moneys out
of the Consolidated Fund of the Union Territory to meet such expenditure'.
 APPENDIX 2
(See Note under rule 3)

Organisation of the Controller General of Accounts

1. An organisation functioning under the Controller General of Accounts has been created in the
Department of Expenditure of the Ministry of Finance. A copy of the Presidential Notification dated the 27th
September, 1980 in regard to the function of the C.G.A. as incorporated in the (Allocation of Business) Rules,
1961 is appended as Annexure 'A'. The C.G.A. will have the responsibility for establishing and maintaining a
technically sound accounting system in the Departmentalised Accounts Offices. He will, on behalf of the
Ministries and Departments, liaise with the Budget Division and the Comptroller and Auditor General of India
in accounting matters. He will provide necessary directions in accounting matters to the Ministries/
Departments and will issue general instructions about the system and form of accounts and procedures for
accounting of receipts and payments. In order to maintain the requisite technical standard of accounting in the
Departmentalised Accounts Offices, he will have powers to inspect the offices, and will be expected with his
staff, to ensure that accounts are maintained accurately, comprehensively, and in a correct manner. He will
also be required to ensure that data and information are supplied in time to the concerned Ministries. Cadre
management in respect of Group 'A' and Group 'B' officers of these offices will vest in him. He will have a
coordinating and innovating role in the introduction of Management Accounting system in the various
Ministries/ Departments.

2. In the discharge of these function, he will also have special responsibility for:—

(i) Coordination with the Ministries in the administration and interpretation of Rules regarding
Group 'C' and Group 'D' staff of the Central Civil Accounts Service;

(ii) Holding of Departmental examination (analogous to S.A.S. examinations etc., held by the
Comptroller and Auditor General of India) to maintain the requisite standard of technical
expertise for accounting work in the Ministries and Departments;

(iii) Revising Treasury Rules, Account Codes and provisions of General Financial Rules in so
far as they relate to the form , and system of accounts etc., consequent upon the
departmentalisation of Accounts and the use of the services of the public sector banks in place
of treasuries, for collecting receipts and making payments.

3. Consolidation of monthly Civil Accounts of the Union Government from the monthly accounts submitted
to him by various Ministries and Departments has also been entrusted to him with effect from 1st April, 1977.
Further, the responsibility for preparation of annual accounts including Summary Civil Appropriation Accounts
showing under the respective heads, the annual receipts and disbursements for the purpose of the Union
Government has been entrusted to him, relieving the Comptroller and Auditor General of India of the
responsibility in consultation with him under Section 11 of Comptroller and Auditor General's (Duties, Powers
and Conditions of Service) Act, 1971, vide Ministry of Finance order No. 1 (12)-B (AC) /78 dated the 20th
June. 1978.

ANNEXURE 'A'
NOTIFICATION NO. CD-896/80

Dated 27th September, 1980.

Issued from Rashtrapati Bhavan, New Delhi

2. (c) Under the heading MINISTRY OF FINANCE (VITTA MANTRALAYA), under the subheading B—
DEPARTMENT OF EXPENDITURE (VYAYA VIBHAG):-

(a) entry 5 shall be omitted;

(b) for entry 7A, the following entry shall be substituted namely:-

"7A. Organisation of the Controller General of Accounts dealing with

(i) General principles of Government accounting relating to Union or State Governments and
form of accounts, and to frame or revise rules and manuals relating thereto;

(ii) Reconciliation of cash balances of Union Government with Reserve Bank in general and,
in particular, of Reserve Bank Deposits pertaining to Civil Ministries or Departments;

(iii) Overseeing the maintenance of adequate standards of accounting by Central Civil

Accounts Offices;

(iv) Consolidation of monthly accounts, preparation of review of trends of revenue realisation

and significant features of expenditure etc. and preparation of annual accounts (including
Summary Civil Appropriation Accounts) showing under the respective heads, the annual receipts
and disbursements for the purpose of the Union Government;

(v) Administration of Central Treasury Rules;

(vi) Co-ordination and assistance in the introduction of management accounting system in

Civil Ministries or Departments;

(vii) Cadre Management of Group 'A' (Indian Civil Accounts Service) and Group 'B' Officers of
the Central Accounts Offices; and

(viii) Organising of training and examination for the Central Civil Accounts Staff belonging to
Group 'C' and 'D'.
 APPENDIX 3
(See Note under rule 3)

Sections 10, 11 and 22 of the C&AG's (Duties, Powers and Conditions of Service) Act, 1971, and orders
issued by the President in exercise of the powers conferred by sub-section 1 of section 10 and first proviso to
section 11 thereof

Section 10.—Comptroller and Auditor General to compile accounts of Union and

States.

(1) The Comptroller and Auditor General shall be responsible-

(a) for compiling the accounts of the Union and of each State from the initial and subsidiary
accounts rendered to the audit and accounts offices under his control by treasuries, offices or
departments responsible for the keeping of such accounts; and

(b) for keeping such accounts in relation to any of the matters specified in clause (a) as may
be necessary;

Provided that the President may, after consultation with the Comptroller and Auditor General, by order, relieve
him from the responsibility for compiling-

(i) the said accounts of the Union (either at once or gradually by the issue of several orders);
or

(ii) the accounts of any particular services or departments of the Union;

Provided further that the Governor of a State with the previous approval of the President and after consultation
with Comptroller and Auditor General, by order, relieve him from the responsibility for compiling-

(i) the said accounts of the State (either at once or gradually by the issue of several orders); or

(ii) the accounts of any particular services or departments of the State;

Provided also that the President may, after consultation with the Comptroller and Auditor General, by order,
relieve him from the responsibility for keeping the accounts of any particular class or character.

(2) Where, under any arrangement, a person other than the Comptroller and Auditor General has, before
the commencement of this Act, been responsible-

(i) for compiling the accounts of any particular service or department of the Union or of a
State, or

(ii) for keeping the accounts of any particular class or character, such arrangement shall,
notwithstanding anything contained in subsection (1), continue to be in force unless, after
consultation with the Comptroller and Auditor General, it is revoked in the case referred to in
clause (i), by an order of the President or the Governor of the State, as the case may be, and in
the case referred to in clause (ii) by an order of the President.

Section 11—Comptroller and Auditor General to prepare and submit accounts to the
President, Governors of State and Administrators of Union Territories having
Legislative Assemblies
The Comptroller and Auditor General shall, from the accounts compiled by him or by the Government or any
other person responsible in that behalf prepare in each year accounts (including, in the case of accounts
compiled by him, appropriation accounts) showing under the respective heads the annual receipts and
disbursements for the purpose of the Union, of each State and of each Union territory having a Legislative
Assembly, and shall submit those accounts to the President or the Governor of a State or Administrators of
the Union Territory having a Legislative Assembly, as the case may be, on or before such dates, as he may,
with the concurrence of the Government concerned, determine:

Provided that the President may, after consultation with the Comptroller and Auditor General, by order, relieve
him from the responsibility for the preparation and submission of the accounts relating to annual receipts and
disbursements for the purpose of the Union or of a Union Territory having a Legislative Assembly:

Provided further that the Governor of a State may, with the previous approval of the President and after
consultation with the Comptroller and Auditor General, by order relieve him from the responsibility for the
preparation and submission of the accounts relating to annual receipts and disbursements for the purpose of
the State.

Section 22— Power to make rules

(1) The Central Government may, after consultation with the Comptroller and Auditor General, by
notification in the Official Gazette, make rules for carrying out the provisions of this Act in so far as they relate
to the maintenance of accounts.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for
all or any of the following matters, namely:-

(a) the manner in which initial and subsidiary accounts shall be kept by the treasuries, offices
and departments rendering accounts to audit and accounts offices;

(b) the manner in which the accounts of the Union or of a State or of any particular service or
department or of any particular class or character, in respect of which the Comptroller and
Auditor General has been relieved from the responsibility of compiling or keeping the accounts,
shall be compiled or kept;

(c) the manner in which the accounts of stores and stock shall be kept in any office or
department of the Union or of a State, as the case may be;

(d) any other matter which is required to be, or may be, prescribed by rules.

(3) Every rule made under this section shall be laid, as soon as may be after it is made, before each House
of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or
in two or more successive sessions, and if, before the expiry of the session immediately following the session
or the successive sessions aforesaid both Houses agree in making any modification in the rule or both
Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form
or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without
prejudice to the validity of anything previously done under that rule.

Orders issued by the PRESIDENT of India in exercise of the powers conferred by the
first proviso to sub-section (1) of Section 10 and first proviso to section 11 of the
C.A.G.'s (Duties, Powers and Conditions of Service) Act, 1971.

I. Copy of Order No. F. l (15)-B (A/cs) /76 dated 6th March, 1976 Issued by the
Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and
Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after
consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General
from the responsibility for compiling the accounts of the Ministry of Industry , and Civil Supplies, the Ministry of
Tourism and Civil Aviation and the Ministry of Communications, other than the Directorate of Posts and
Telegraphs.

2. This Order shall come into force on the 1st day of April, 1976.

II. Copy of Order No. 1 (15)-B (A/cs) /76 dated 6th March, 1976 issued by the
Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of Section 10 of the Comptroller and
Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after
consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General
from the responsibility for compiling the accounts of the Postal Wing and Civil Engineering Wing of the
Department of Posts and Telegraphs of the Ministry of Communications.

2. This Order shall come into force on the 1st day of April, 1976.

III. Copy of Order No. l (15)-B (A/cs) /76 dated 3-6-1976 issued by the
Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of Section 10 of the Comptroller and
Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 2971), the President, after
consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General
from the responsibility for compiling the accounts of—

(a) The Ministry of Agriculture and Irrigation,

(b) The Ministry of Chemicals and Fertilizers,

(c) The Ministry of Commerce,

(d) The Ministry of Energy,

(e) The Ministry of Petroleum,

(f) The Ministry of Shipping and Transport,

(g) The Ministry of Steel and Mines,

(h) The Ministry of Supply and Rehabilitation, and

(i) The Ministry of Works and Housing.

2. This Order shall come into force on the 1st day of July, 1976.

IV. Copy of Order No. F. l (15)-B (A/cs) /76 dt. 26-8-1976 issued by the
Government of India Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and
Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after
consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General of
India from the responsibility for compiling the accounts of-
 1. President's Secretariat.

2. Vice-President's Secretariat.

3. Prime Minister's Secretariat.

4. Cabinet Secretariat, including Department of Personnel and Administrative Reforms and

Department of Cabinet Affairs.

5. Department of Parliamentary Affairs.

6. Department of Atomic Energy.

7. Department of Electronics.

8. Department of Science and Technology.

9. Department of Space.

10. Ministry of Education, Social Welfare and Culture.

11. Ministry of Law, Justice and Company Affairs.

12. Ministry of Health and Family Planning.

13. Ministry of Labour.

14. Ministry of Information and Broadcasting.

15. Ministry of External Affairs.

16. Ministry of Defence.

17. Ministry of Planning including Planning Commission.

18. Union Public Service Commission.

19. Election Commission of India.

20. Supreme Court of India.

21. Central Vigilance Commission.

2. This Order shall come into force on the 1st day of October, 1976.

V. Copy of Order No. P. l (15)-B (A/cs) 76 dt. 8-9-1976 issued by the Government
of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and
Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after
consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General
from the responsibility for compiling the account of—
 (a) the Ministry of Finance, except those relating to

(i) pensions; and

(ii) the Indian Audit and Accounts Department;

(b) the Ministry of Home Affairs, except those relating to

(i) such of the Union Territories whose accounts are; on the date of the issue of this
Order, being compiled by the Comptroller and Auditor General; and

(ii) pensions to freedom fighters and pensions in lieu of resumed Jagirs, lands etc.;
and

(c) the Department of Revenue and Banking except those relating to taxes, duties and other
receipts and deposits realised under any law for the time being in force and administered by the
Department of Revenue and Banking including the Central Board of Direct Taxes and the
Central Board of Excise and Customs.

2. This Order shall come into force on the 1st day of October, 1976.

VI. Copy of Order No. F. l (15)-B (A/cs) /76 dated 15th March, 1977 issued by the
Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and
Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), and in partial
modification of the order of the Government of India in the Ministry of Finance (Department of Economic
Affairs) No. F. l (15)-B (A/cs) /76 dated the 8th September, 1976, the President, after consultation with the
Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility
of compiling the accounts relating to taxes, duties and other receipts and deposits realised or refunded under
any law for the time being in force and administered by the Department of Revenue and Banking including the
Central Board of Direct Taxes and the Central Board of Excise and Customs.

2. This Order shall come into force on the 1st day of April, 1977.

VII. Copy of Order No. F. l (15)-B (A/cs) /76 dated 22-3-77 issued by the
Government of India, Ministry of Finance (Department of Economic Affairs).

In exercise of the powers conferred by the first proviso to subjection (1) of section 10 of the Comptroller and
Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), and in partial
modification of the Order of the Government of India in the Ministry of Finance (Department of Economic
Affairs) No. F. l (15)-B (A/cs) /76 dated the 8th September, 1976 and in continuation of the Order of the
Government of India in the Ministry of Finance (Department of Economic Affiars) No. F. l (15)-B (A/cs) /76
dated 15th March, 1977, the President, after consultation with the Comptroller and Auditor General, hereby
relieves the Comptroller and Auditor General from the responsibility for compiling—

(i) the accounts of the Union Territory of Delhi, and

(ii) the accounts in respect of Central Government pensions, pensions to freedom fighters and
pensions in lieu of resumed Jagirs, Lands, etc. payable or recoverable in the said Union
Territory.

2. This Order shall come into force on the 1st day of April, 1977.
 APPENDIX 4
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Subject: Grants-in-aid and loans sanctioned by various Ministries/ Departments of

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/8.5-.4#./-#1>

II. Incidence of 1eave Salaries

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III. Incidence of Pensions

ED/#05 -. ,#42,3 58 56# 2008,5-8.=#.5 89 '-27-'-5-#1 89 0#.1-8.1 89 ;8<#,.=#.5 1#,<2.51 :68 ,#5-,#3 295#,
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;8<#,.=#.5 1#,<2.5 0#,=2.#.5'@ 7#'8.41 25 56# 5-=# 89 ,#5-,#=#.5>

C.—OTE3' CEA'G3S

IG. Incidence of eHpenditure involved in Audit and Keeping Accounts

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/8.3&/5-.4 1&/6 2&3-5 56# J8=05,8''#, 2.3 A&3-58, ;#.#,2' 0#,98,=1 2 1525&58,@ 9&./5-8.
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NOT3 1!T#e eD,'e**+0)6 ;()- 0t#e' (ut#0'+t- 0' b0.-E .0e* )0t +)c/u.e ,'+5(te c099e'c+(/ (). Fu(*+?
c099e'c+(/ u).e' t(G+)4 H0t#e' t#() >05e')9e)t =09,()+e* (* .e8+)e. +) Sect+0) I1K 08 t#e =09,()+e* Lct
1MNIO +) 1#+c# >05e')9e)t* +) A).+( 9(- be ,('t+c+,(t+)4:

NOT3 2!A) t#e c(*e 08 >05e')9e)t =09,()+e* t#e 'ec05e'- 08 t#e c0*t 08 *u,,/e9e)t('- (u.+t c0).ucte.
u).e' Sect+0)6 I1M HPO HbO 08 t#e =09,()+e* Lct 1MNI *#(// be 1(+5e. +) t#e*e c(*e* 1#e'e t#e (u.+t +* .0)e b-
t#e =09,t'0//e' (). Lu.+t0' >e)e'(/ t#'0u4# #+* 01) .e,('t9e)t(/ *t(88Q but *#(// be e)80'ce. +) c(*e* 1#e'e
t#e =09,t'0//e' (). Lu.+t0' >e)e'(/ e9,/0-* ,'08e**+0)(/ (u.+t0'* 80' t#e *ec0). (u.+t:

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56# 2//8&.51 89 56# "525#B 56# /,-5#,-8. 98, 3#/-3-.4 56# -./-3#./# 89 56# #D0#.3-5&,# -.<8'<#3 -.
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89 6-1 '#4-5-=25# 1525&58,@ 9&./5-8.1>

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1525&58,-'@ ,#108.1-7'#> K6# 92/5 5625 1&/6 2&3-5 -1 &.3#,52E#. -. 2 1-.4'# "525# -1 .85 2 3#/-1-<#
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89 2&3-5 -1 2 /62,4# 89 56# J#.5,2' ;8<#,.=#.5>

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/8==#,/-2' 2.3 W&21-V/8==#,/-2' &.3#,52E-.41 !856#, 562. ;8<#,.=#.5 /8=02.-#1 21 3#9-.#3
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2.3 56# ;8<#,.=#.5 /8./#,.#3>

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:6#56#, &.3#, 2.@ '2: =23# 7@ P2,'-2=#.5 &.3#, A,5-/'# GcZ 89 56# J8.15-5&5-8. 8, 8. /8.1#.5
721-1 &.3#, "#/5-8. (d !G* 89 JA;S1 !DPJ1* A/5B GZXG /62,4#1 :-'' 7# 02@27'# -. 9&'' &.'#11
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;#.#,2' -1 /8.3&/5#3 -. 233-5-8. :-56 2 <-#: 58 129#4&2,3 ;8<#,.=#.5 -.5#,#151 2.3 58 #.1&,#
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j(.3 P,8<-18 58 "#/> Gd !G* 2.3 G15 P,8<-18 58 Gd !G*k 89 56# JhA;S1 !DPJ* A/5 GZXGB -1 2 /62,4#
89 56# J#.5,2' ;8<#,.=#.5> K6# /815 89 E##0-.4 1&/6 2//8&.51 89 2 "525# 21 2,# /8<#,#3 7@ 56#
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"525#>

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278<#>

G. Incidence of the cost of Police Functions on 'ailways including the cost of

Protecting 'ailway Bridges.

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GI. Principles relating to recovery of the cost of (1) Forest Surveys carried out by
the Survey of India and (2) Forest maps prepared by that Department.

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D. '3C3IPTS

GII. Incidence of 1eave Salary and Pension Contributions recovered in respect of

Government servants lent on Foreign Service.

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 Correction Slips
Correction Slip No.: 1
Dated: 04-08-1993

1) Note (i) below Rule 8(3) - Page 7

Delete the words 'Central transactions and' appearing between the words 'of' and 'Union
Territory' in line 1 and line 2 of this Rule.

2) Third sentence in Rule 12 Page 11 may be modified as below:

"Transactions on behalf of State Governments arising in these treasuries shall be classified in

the treasury accounts under the head '8658 - Suspense Accounts - Suspense Accounts (Civil) -
Accounts with Accountant General ............' and settled in cash by exchange of cheques/demand
drafts, as the case may be."

3)(i) Rule 13 - Page 12-13

Delete the words 'other than transactions of Central (Civil) Pensions' appearing the line 11 and
12.

(ii) Substitute the sub-rule (b) and (c) with the following:-

(b) In the case of such transactions of the Central Government, including Railways / Postal /
Defence Departments at State treasuries (both banking and non-banking), these shall be
accounted for by the treasuries in the State Section of Treasury Account under the head 'PAO
Suspense - Transactions adjustable by PAO Ministry / Department of ...............' below the Major
head '8658 - Suspense Accounts' for necessary cash settlement by the State Accountant
General with the Pay and Accounts Office.

4)(i) Rule 14 - Page 13-17

Substitute the sub-rule (b) with the following:-

(b) At present, some miscellaneous receipt and payment transactions (viz. payment of
interest, repayment of principal on discharge of Central Government Securities and pensions
including pensions to freedom-fighters) take place at State treasuries. Such transactions shall be
accounted for by the treasuries in the State Section of Treasury accounts under the head "PAO
Suspense - Transactions adjustable by PAO Ministry/ Department of .................. ' below the
major head '8658 - Suspense Accounts' for necessary cash settlement by the State Accountant
General with the concerned Pay and Accounts Office.

Note 1: In respect of payments pertaining to Central Government Securities, Principal

Accounts Office, Department of Economic Affairs, New Delhi will bear the debits.

Note 2: In respect of Central (Civil) Pensions including High Court Judges and Freedom
Fighters, the debits will be raised against the PAO in the Central Pension Accounting Office.

(ii) Sub-Rule (f) - Page 15

(a) Delete the words 'at State treasuries as' appearing between the words 'place' and 'at'
appearing in line 1 and 2.
 (b) Put a full stop (.) after the word 'account' appearing in line 9 and delete the remaining
words viz. 'in respect of transaction appearing in the Central Section of his accounts.

(iii) Sub-Rule (j) - Page 16

Add the words 'keeping accounts of Union Territories' after the words 'Accountants General'
appearing in Line 4.

5) Insert the following Note at the end of Rule 14 (Page 17):-

'Note:- The Principal Director of Audit, Central, Calcutta and the Principal Accountant General
(A&E) West Bengal will continue to maintain the Central Section of Account till the switch over of
pension payment from treasury counter to Public Sector Bank is completed.''

Authority : T-14012/1/93-Codes

Correction Slip No.: 2

Dated: 2-8-1999

Appendix 5 - Page 97

Delete the words "including travelling allowance" appearing in para1 of Part-B to Appendix5.

(This takes effect from 1-4-99)

(Authority: T-14012/1/98-Codes)