Note 1 — CAM

Note 1: Rule 79 of GFR, 2017 provides for authority to open a new Head of Account. The List of Major and Minor Heads of Accounts (LMMHA) of Union and States is maintained by CGA which is authorised to open a new head of account on the advice of the C&AG of India under the powers flowing from Article 150 of the Constitution. It contains General Directions for opening Heads of Accounts and a complete list of the Sectors, Major, Sub-Major and Minor Heads of Accounts and also some Sub/detailed heads, authorised to be so opened.