Rule 14 — GAR

14. Broad outlines of the accounts - feeder-network and system of accounts of the Central Government and Union Territory Administrations. The broad outlines are as follows:-

(a) All receipts in India on behalf of the Central Government (other than those of Union Territory Administrations which are having the treasury system) shall be paid into the bank. Drawals in India on behalf of the Central Government from the bank shall be made by cheques drawn thereon. These shall be accounted for by the bank as receipts and payments on behalf of the concerned Ministry and/or Department of the Central Government. In support of receipt and payment transactions at the bank, daily receipt and payment scrolls supported respectively by challans and paid cheques shall be sent by the bank to the Accounts Officer of the Ministry or Department concerned.

(b) At present, some miscellaneous receipt and payment transactions (viz. payment of interest, repayment of principal on discharge of Central Government Securities and pensions including pensions to freedom-fighters) take place at State treasuries. Such transactions shall be accounted for by the treasuries in the State Section of Treasury accounts under the head "PAO Suspense - Transactions adjustable by PAO Ministry/ Department of .................. ' below the major head '8658 - Suspense Accounts' for necessary cash settlement by the State Accountant General with the concerned Pay and Accounts Office. {Refer Correction Slip 1}

Note 1: In respect of payments pertaining to Central Government Securities, Principal Accounts Office, Department of Economic Affairs, New Delhi will bear the debits.

Note 2: In respect of Central (Civil) Pensions including High Court Judges and Freedom Fighters, the debits will be raised against the PAO in the Central Pension Accounting Office.

(c) Officers of the Civil Ministries, Departments of the Central Government (including drawing and disbursing officers with cheque drawing powers) who are allowed to pay their receipts in the Consolidated Fund or the Public Account or withdraw moneys in lump for expenditure therefrom or from the Contingency Fund, shall submit detailed 'accounts' of their transactions to their respective Accounts Officers. Some specified Departmental Officers (e.g. CPWD Divisions, Forest Divisions) may be required to render to the Account Officers compiled accounts with suitable abstracts of their transactions classified under prescribed heads of accounts. NOTE:- The 'accounts' referred to in this clause do not relate to the accounts maintained by Government servants in respect of expenditure incurred from permanent advance (i.e. cash imprests).

(d) From the accounts received from the bank and departmental officers, and from the book adjustments initiated in an Accounts Office, a Classified Abstract shall be compiled by the Pay and Accounts Officer showing the monthly receipts and payments pertaining to the Ministry, Department or Union Territory Administration under his payment control, classified under the relevant major, minor, sub and detailed heads. From the classified Abstract, a Consolidated Abstract showing the progressive totals month by month under major, minor, sub and detailed heads of accounts will be compiled.

(e) The Pay and Accounts Officer will send to his principal Accounts Office in the Ministry, Department or Union Territory Administration a monthly compiled account showing the receipts and payments under major, minor, sub and detailed heads of account (including debt, deposit and remittance heads of accounts), for enabling a consolidated account of the Ministry/Department or Union Territory Administration as a whole being prepared.

(f) In respect of Central transactions taking place at Central treasuries in Union Territories whose accounts are at present maintained by State Accountants General, each State Accountants General shall, [vide rule 15

(h) infra] send to the Controller General of Accounts, a monthly account showing the receipts and payments under major, minor, sub and detailed heads of account. {Refer Correction Slip 1} From the compiled accounts received from (a)Principal Accounts Offices of Ministries/Departments

(b) Accountants General, and

(c) separated accounts organisations of Union Territory Governments/Administrations, the Controller General of Accounts shall prepare a Consolidated Account of the Central (Civil) transactions as a whole.

(g) The cash balance of the Central Government in the books of the Controller General of Accounts, at the close of each month will be reconciled with the statements of closing cash balance received from the Central Accounts Section of the Reserve Bank.

(h) Departmental Officers of Posts, Telecommunications and Railway Departments submit accounts of their transactions to the respective Posts, Telecommunications and Railway Accounts Officers. Posts, Telecommunications and Railway Accounts Officers render their monthly accounts to the Postal Board, Telecommunication Board and the Railway Board respectively, who, in turn consolidate the accounts for their respective Departments as a whole. Consolidation of accounts of Defence Department as a whole is arranged by the Controller General of Defence Accounts from the accounts submitted by various Controllers of Defence Accounts functioning under him.

(i) A copy of the monthly account (Civil) shall be submitted to the Central Government in the Ministry of Finance (Department of Economic Affairs) by the Controller General of Accounts. Postal Board, Tele communication Board. Railway Board and Controller General of Defence Accounts will submit the Consolidated monthly accounts of their respective departments separately to the Central Government.

(j) Principal Accounts Offices of the Ministries/Departments, separated accounts organisations of Union Territory Governments/Administrations and State Accountants General keeping

accounts of Union Territories [vide rule 15

(i) infra) shall work out during the year the progressive figures , of Central transactions in their books. On closing the account for March Supplementary. a progressive account of Central transactions will be furnished by them to the Controller General of Accounts. The Consolidated Annual Accounts of the Posts, Telecommunications, Railways and Defence Departments, shall also be prepared and submitted by the Postal Board, Telecommunication Board, Railway Board and the Controller General of Defence Accounts to the Controller General of Accounts, to enable him to prepare accounts relating to the annual receipts and disbursements for the purpose of the Central Government. {Refer Correction Slip 1}

Note:- The Principal Director of Audit, Central, Calcutta and the Principal Accountant General (A&E) West Bengal will continue to maintain the Central Section of Account till the switch over of pension payment from treasury counter to Public Sector Bank is completed. {Refer Correction Slip 1}

14. Ministry of Information and Broadcasting.