Rule 15 — GAR

GAR

15. Broad outlines of the accounts - feeder-network and system of accounts of State Governments and of the Union Territory Governments. The broad outlines are indicated below:—
(a) All receipts in India on behalf of each State Government and on behalf of each Union Territory shall be paid into its Treasury or the bank, and initial accounts of such receipts shall be maintained at the treasury, keeping in view the provisions of the next clause.
(b) Receipts realised in the Public Works, Forest and any other departments which may be authorised in this behalf shall be paid into a treasury or the bank in lump and accounted for at the treasure merely as receipts on behalf of such departments. The detailed accounts of such receipts shall be kept by the departmental officers concerned.
(c) Payments in India on behalf of the State Governments and on behalf of the Union Territories shall ordinarily be made either at its treasury or the bank, but some departmental officers may be authorised to withdraw sums in lump from treasury or the bank for making payments. In the former case, the initial 'accounts' of payments shall be kept at the treasury, and in the latter case, such 'accounts' shall be maintained by the departmental officer concerned. The 'accounts' referred to in this clause do not relate to the accounts maintained by Government servant in respect of expenditure incurred from permanent advances (i.e. cash imprests). Officers of the Civil Departments who pay their receipts into the Consolidated Fund or the Public Account or withdraw moneys for expenditure therefrom or from the Contingency Fund in lump will submit detailed accounts of their transactions to their respective Accountant General. Some specified Departmental Officers may be required to render to the Accountant General compiled accounts with suitable abstracts of their transactions classified under prescribed heads of accounts.
(d) At the beginning of each month, each Accountant General will receive from the treasuries under his Jurisdiction monthly accounts supported by the requisite schedules, vouchers, in respect of the transactions which took place in the treasury during the previous month. Each State or Central treasury, which renders accounts to a State Accountant General will submit a double set of accounts, one for transactions of the State Government and the other for transactions of the Central Government.
(e) From the accounts furnished by treasuries and Civil Departmental Officers, referred to in clauses
(b) and
(c) above, Departmental Classified Abstracts will be compiled by the Civil Account Officers showing the monthly receipts and payments pertaining to each department for the whole account circle, classified under the relevant major, minor, sub and detailed heads. Separate classified abstracts will be maintained for each Department, each group of small departments or each major head or group of major heads of account not relating to any particular department or departments according to local convenience. The transactions
adjustable against a department or against a major head not relating to any particular department which are intimated to the Civil Accounts Officer by another Accounts Officer as well as all book adjustments against a departmental or other major head which are initiated in the Accounts Office itself will also be incorporated in the relevant Departmental Classified Abstracts, so that the latter may include monthly all transactions of whatever nature connected with the receipts and payments pertaining to each department or major head of account. From these classified abstracts, separate Departmental Consolidated Abstracts showing the progressive totals month by month under major, minor, sub and detailed heads of revenue receipts and service payments will be compiled. Separate Consolidated Abstracts will be maintained for each department or major head of account or for a group of departments or major heads of accounts as may be found convenient. The Departmental Classified Abstracts and the Departmental Consolidated Abstracts for the Central transactions will be compiled separately from those for departments of the State Government.
(f) The transactions relating to Debt, Deposit and Remittance heads appearing in the Treasury Cash Accounts and Lists of Payments and in the Departmental and other Abstracts will be collected for the whole circle of account under each head of account from month to month in a Detail Book. From the figures in the Detail Book, the Consolidated Abstract of Debt, Deposit, Remittance, Suspense transactions will be prepared showing the progressive totals month by month under each major head in the "Public Debt", "Loans and Advances", sectors of the Consolidated Fund and those in the Public Account. This abstract will also show the progressive totals under such minor, sub and detailed heads as may be found necessary. Separate Detail Books and Consolidated Abstracts will be maintained for Central and State transactions.
(g) The final stage of compilation will be the preparation of the Abstract of Major Head Totals showing the receipts and disbursements by major heads during and to end of the month from the Departmental Consolidated Abstracts and the Consolidated Abstracts of Debt and Remittance transactions. From the Consolidated Abstracts for State and Centre respectively will also be compiled the monthly and the annual accounts of the State Governments and of Union Territory Governments with legislature and material for the annual accounts of the Central Government and of Union Territory Administrations. The cash balance of the State Government in the books of the Accountants General at the close of each month will then be reconciled with the balances shown in the Cash Accounts rendered by Treasury Officers and with the statements of closing balance received from the Central Accounts Section of the Reserve Bank. Reconciliation of figures under the head "8675— Deposits with Reserve Bank" in respect of transactions of the Central Government/Union Territory Governments and Administrations arising in their books will be effected by the Accountants General.
(h) A copy of the monthly account of each State Government, will be submitted to it by the Accountant General concerned. A copy of the monthly account of transactions finally adjusted in their books in respect of Union Territory Administrations, relevant portion relating to a Union Territory Government, and of Central Government Civil pensions will be rendered by the Accountant General to the Controller General of Accounts, vide Rule 14
(f) above.
(i) Each Accountant General will work out the progressive figures during the year of the Central and State accounts with which he is concerned. On closing the accounts for March (Supplementary), a progressive account of transactions and accounts relating to annual receipts and disbursements of State/Union Territory Governments with legislature will be furnished by him to the State Government/Union Territory Government. A progressive account of the transactions of the Union Territory Administrations and relevant transactions of Union Territory Governments for which budget provision is made in the composite Grants of the Central Government and transactions under the Public Account will be sent by the Accountants General to the Controller General of Accounts, vide rule 14
(j) above.
15. Ministry of External Affairs.
15. Do. Do. Loans for Dairy DevelopmentDairy Development Projects. For relending. Do. 6404-Loans for Dairy Development. Do. Loans to new Dairies.
APPENDIX 5 (See Rule 28) Principles and Rules regulating the distribution of certain charges and receipts between Governments. A—INTRODUCTORY B.—PAY, ALLOWANCES, PENSIONS, ETC.
(i) Incidence of Pay and Allowances, other than Leave Salaries.
(ii) Incidence of Leave Salaries.
(iii) Incidence of Pensions. C—OTHER CHARGES
(iv) Incidence of expenditure involved in Audit and keeping Accounts.
(v) Incidence of the cost of Police functions on Railways including the cost of protecting Railway Bridges.
(vi) Principles relating to recovery of the cost of (1) Forest surveys carried out by the Survey of India, and (2) Forest maps prepared by that Department. D— RECEIPTS
(vii) Incidence of Leave Salary and Pension Contributions recovered in respect of Government Servants lent on Foreign Service. A.—INTRODUCTORY The rules, regulating the incidence of pay, leave, and pension etc. charges of Government servants as well as of certain other charges and receipts between Governments which are set out in this Appendix are based on arrangements agreed between the different Governments and are therefore binding on all the Governments. B.—PAY, ALLOWANCES, PENSIONS, ETC. I. Incidence of Pay and Allowances, other then Leave Salaries.

Rule 15 — GAR

GAR

15. Broad outlines of the accounts - feeder-network and system of accounts of State Governments and of the Union Territory Governments. The broad outlines are indicated below:—
(a) All receipts in India on behalf of each State Government and on behalf of each Union Territory shall be paid into its Treasury or the bank, and initial accounts of such receipts shall be maintained at the treasury, keeping in view the provisions of the next clause.
(b) Receipts realised in the Public Works, Forest and any other departments which may be authorised in this behalf shall be paid into a treasury or the bank in lump and accounted for at the treasure merely as receipts on behalf of such departments. The detailed accounts of such receipts shall be kept by the departmental officers concerned.
(c) Payments in India on behalf of the State Governments and on behalf of the Union Territories shall ordinarily be made either at its treasury or the bank, but some departmental officers may be authorised to withdraw sums in lump from treasury or the bank for making payments. In the former case, the initial 'accounts' of payments shall be kept at the treasury, and in the latter case, such 'accounts' shall be maintained by the departmental officer concerned. The 'accounts' referred to in this clause do not relate to the accounts maintained by Government servant in respect of expenditure incurred from permanent advances (i.e. cash imprests). Officers of the Civil Departments who pay their receipts into the Consolidated Fund or the Public Account or withdraw moneys for expenditure therefrom or from the Contingency Fund in lump will submit detailed accounts of their transactions to their respective Accountant General. Some specified Departmental Officers may be required to render to the Accountant General compiled accounts with suitable abstracts of their transactions classified under prescribed heads of accounts.
(d) At the beginning of each month, each Accountant General will receive from the treasuries under his Jurisdiction monthly accounts supported by the requisite schedules, vouchers, in respect of the transactions which took place in the treasury during the previous month. Each State or Central treasury, which renders accounts to a State Accountant General will submit a double set of accounts, one for transactions of the State Government and the other for transactions of the Central Government.
(e) From the accounts furnished by treasuries and Civil Departmental Officers, referred to in clauses
(b) and
(c) above, Departmental Classified Abstracts will be compiled by the Civil Account Officers showing the monthly receipts and payments pertaining to each department for the whole account circle, classified under the relevant major, minor, sub and detailed heads. Separate classified abstracts will be maintained for each Department, each group of small departments or each major head or group of major heads of account not relating to any particular department or departments according to local convenience. The transactions
adjustable against a department or against a major head not relating to any particular department which are intimated to the Civil Accounts Officer by another Accounts Officer as well as all book adjustments against a departmental or other major head which are initiated in the Accounts Office itself will also be incorporated in the relevant Departmental Classified Abstracts, so that the latter may include monthly all transactions of whatever nature connected with the receipts and payments pertaining to each department or major head of account. From these classified abstracts, separate Departmental Consolidated Abstracts showing the progressive totals month by month under major, minor, sub and detailed heads of revenue receipts and service payments will be compiled. Separate Consolidated Abstracts will be maintained for each department or major head of account or for a group of departments or major heads of accounts as may be found convenient. The Departmental Classified Abstracts and the Departmental Consolidated Abstracts for the Central transactions will be compiled separately from those for departments of the State Government.
(f) The transactions relating to Debt, Deposit and Remittance heads appearing in the Treasury Cash Accounts and Lists of Payments and in the Departmental and other Abstracts will be collected for the whole circle of account under each head of account from month to month in a Detail Book. From the figures in the Detail Book, the Consolidated Abstract of Debt, Deposit, Remittance, Suspense transactions will be prepared showing the progressive totals month by month under each major head in the "Public Debt", "Loans and Advances", sectors of the Consolidated Fund and those in the Public Account. This abstract will also show the progressive totals under such minor, sub and detailed heads as may be found necessary. Separate Detail Books and Consolidated Abstracts will be maintained for Central and State transactions.
(g) The final stage of compilation will be the preparation of the Abstract of Major Head Totals showing the receipts and disbursements by major heads during and to end of the month from the Departmental Consolidated Abstracts and the Consolidated Abstracts of Debt and Remittance transactions. From the Consolidated Abstracts for State and Centre respectively will also be compiled the monthly and the annual accounts of the State Governments and of Union Territory Governments with legislature and material for the annual accounts of the Central Government and of Union Territory Administrations. The cash balance of the State Government in the books of the Accountants General at the close of each month will then be reconciled with the balances shown in the Cash Accounts rendered by Treasury Officers and with the statements of closing balance received from the Central Accounts Section of the Reserve Bank. Reconciliation of figures under the head "8675— Deposits with Reserve Bank" in respect of transactions of the Central Government/Union Territory Governments and Administrations arising in their books will be effected by the Accountants General.
(h) A copy of the monthly account of each State Government, will be submitted to it by the Accountant General concerned. A copy of the monthly account of transactions finally adjusted in their books in respect of Union Territory Administrations, relevant portion relating to a Union Territory Government, and of Central Government Civil pensions will be rendered by the Accountant General to the Controller General of Accounts, vide Rule 14
(f) above.
(i) Each Accountant General will work out the progressive figures during the year of the Central and State accounts with which he is concerned. On closing the accounts for March (Supplementary), a progressive account of transactions and accounts relating to annual receipts and disbursements of State/Union Territory Governments with legislature will be furnished by him to the State Government/Union Territory Government. A progressive account of the transactions of the Union Territory Administrations and relevant transactions of Union Territory Governments for which budget provision is made in the composite Grants of the Central Government and transactions under the Public Account will be sent by the Accountants General to the Controller General of Accounts, vide rule 14
(j) above.
15. Ministry of External Affairs.
15. Do. Do. Loans for Dairy DevelopmentDairy Development Projects. For relending. Do. 6404-Loans for Dairy Development. Do. Loans to new Dairies.
APPENDIX 5 (See Rule 28) Principles and Rules regulating the distribution of certain charges and receipts between Governments. A—INTRODUCTORY B.—PAY, ALLOWANCES, PENSIONS, ETC.
(i) Incidence of Pay and Allowances, other than Leave Salaries.
(ii) Incidence of Leave Salaries.
(iii) Incidence of Pensions. C—OTHER CHARGES
(iv) Incidence of expenditure involved in Audit and keeping Accounts.
(v) Incidence of the cost of Police functions on Railways including the cost of protecting Railway Bridges.
(vi) Principles relating to recovery of the cost of (1) Forest surveys carried out by the Survey of India, and (2) Forest maps prepared by that Department. D— RECEIPTS
(vii) Incidence of Leave Salary and Pension Contributions recovered in respect of Government Servants lent on Foreign Service. A.—INTRODUCTORY The rules, regulating the incidence of pay, leave, and pension etc. charges of Government servants as well as of certain other charges and receipts between Governments which are set out in this Appendix are based on arrangements agreed between the different Governments and are therefore binding on all the Governments. B.—PAY, ALLOWANCES, PENSIONS, ETC. I. Incidence of Pay and Allowances, other then Leave Salaries.

Rule 15 — GAR

Original Rule Text

Rule 15 — GAR

Original Rule Text