Rule 1 — GAR
Original Rule Text
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 (Alocation 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 concerndd Ministries. Cadre management in respect of Group ''': 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. 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/Governeent to which the government servant is proceeding. (Refer Correction Sipp 21
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.
What This Means
Rule 1 establishes the formal title and commencement date of these rules. The Government Accounting Rules (GAR) 1990 came into force on 1st April 1990, replacing earlier accounting frameworks to bring uniformity to government financial management.
The rule also describes the role of the Controller General of Accounts (CGA), a key authority created under the Department of Expenditure, Ministry of Finance. The CGA is the apex body responsible for designing and maintaining a technically sound accounting system across all Departmentalised Accounts Offices. The CGA liaises between ministries, the Budget Division, and the Comptroller and Auditor General (CAG) on all accounting matters.
In practical terms, the CGA issues instructions on the form and system of accounts, has powers to inspect accounts offices, manages cadres of Group A and Group B officers in the Central Civil Accounts Service, and drives the introduction of Management Accounting across ministries. The CGA essentially acts as the technical head of government accounting for civilian ministries.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1GAR 1990 came into force on 1st April 1990.
- 2The Controller General of Accounts (CGA) is the apex accounting authority under the Ministry of Finance (Department of Expenditure).
- 3CGA is responsible for establishing and maintaining a technically sound accounting system in Departmentalised Accounts Offices.
- 4CGA liaises with the Budget Division and the CAG on accounting matters and issues directions to ministries and departments.
- 5CGA has powers to inspect accounts offices and ensure accounts are maintained accurately and comprehensively.
- 6Cadre management of Group A (ICAS) and Group B officers of central accounts offices vests in the CGA.
- 7Transit pay and allowances of transferred government servants are borne by the receiving department/government, not the sending department.
Practical Example
When the Ministry of Agriculture introduces a new accounting software system in its Pay and Accounts Office, it must do so following technical standards set by the CGA. The CGA's office would issue detailed procedural instructions, inspect the implementation, and certify that the accounts are being maintained in the correct form. If the ministry's Chief Accounting Authority (the Secretary) has doubts about classifying a particular transaction, they would seek guidance from the CGA rather than directly from the CAG.
Similarly, when Shri Ramesh Kumar, a Deputy Secretary in the Ministry of Commerce, is permanently transferred to the Ministry of Textiles, his transit pay and travelling allowance during the transfer period are borne by the Ministry of Textiles (the receiving ministry), not the Ministry of Commerce. This allocation principle flows from Rule 1 and prevents disputes between departments over who pays transfer costs.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
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This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.