Rule 1 — GAR

1. Short Title and Commencement. These rules may be called the "GOVERNMENT ACCOUNTING RULES 1990" and will come into force with effect from 1st April, 1990.

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.

1. President's Secretariat.

1. The transit pay and allowances of a government servant transferred from one government/department to another either permanently or as a temporary measure or proceeding on deputation to another department/ government or reverting therefrom should in absence of special orders to the contrary, be borne by the Department/Government to which the government servant is proceeding. {Refer Correction Slip 2}

Note.—The transit pay and allowances including travelling allowance, both ways of a government servant transferred on foreign service will be borne by the foreign employer."

1. With effect from 1-4-79, the cost of GRP, (without distinction of 'Crime' and 'Order Police) will be shared between the State Government and Railways on 50: 50 basis, provided that the strength of GRP is determined with the approval of the Railways.