The concerned government (Central, State, or UT) determines the form of proforma accounts on the advice of the CAG. For proforma accounts prepared by Civil Accounts Offices (like irrigation projects), the form is prescribed by the relevant government in consultation with the CAG.
Source: GAR Rule 18
What is the sequence of certification?
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Does this rule apply to social media accounts of Ministries as well?
What is the key difference between a D.O. letter and a regular letter?
Who is responsible for keeping the residential address list of Section staff?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.