Chapter 1 — CAM

BROAD FEATURES OF THE DEPARTMENTALISED ACCOUNTING SYSTEM 1.1 ORGANISATION OF CONTROLLER GENERAL OF ACCOUNTS: 1.1.1 Article 150 of the Constitution of India provides for the maintenance of Government Accounts in such form as the President may, on the advice of the Comptroller and AuditorGeneral of India, prescribe. In exercise of these powers, basic rules relating to the Form of Accounts were framed in the form of ‘Government Accounting Rules’ (GAR). The Civil Accounts Manual is intended to guide the Civil Ministries/ Departments of Central Government in carrying out government transactions, compilation and consolidation of accounting data and their preparation and presentation in the prescribed form.