Rule 2 — GAR

2. In the discharge of these function, he will also have special responsibility for:—

(i) Coordination with the Ministries in the administration and interpretation of Rules regarding Group 'C' and Group 'D' staff of the Central Civil Accounts Service;

(ii) Holding of Departmental examination (analogous to S.A.S. examinations etc., held by the Comptroller and Auditor General of India) to maintain the requisite standard of technical expertise for accounting work in the Ministries and Departments;

(iii) Revising Treasury Rules, Account Codes and provisions of General Financial Rules in so far as they relate to the form , and system of accounts etc., consequent upon the departmentalisation of Accounts and the use of the services of the public sector banks in place of treasuries, for collecting receipts and making payments.

2.

(c) Under the heading MINISTRY OF FINANCE (VITTA MANTRALAYA), under the subheading B—

DEPARTMENT OF EXPENDITURE (VYAYA VIBHAG):-

(a) entry 5 shall be omitted;

(b) for entry 7A, the following entry shall be substituted namely:- "7A. Organisation of the Controller General of Accounts dealing with

(i) General principles of Government accounting relating to Union or State Governments and form of accounts, and to frame or revise rules and manuals relating thereto;

(ii) Reconciliation of cash balances of Union Government with Reserve Bank in general and, in particular, of Reserve Bank Deposits pertaining to Civil Ministries or Departments;

(iii) Overseeing the maintenance of adequate standards of accounting by Central Civil Accounts Offices;

(iv) Consolidation of monthly accounts, preparation of review of trends of revenue realisation and significant features of expenditure etc. and preparation of annual accounts (including Summary Civil Appropriation Accounts) showing under the respective heads, the annual receipts and disbursements for the purpose of the Union Government;

(v) Administration of Central Treasury Rules;

(vi) Co-ordination and assistance in the introduction of management accounting system in Civil Ministries or Departments;

(vii) Cadre Management of Group 'A' (Indian Civil Accounts Service) and Group 'B' Officers of the Central Accounts Offices; and

(viii) Organising of training and examination for the Central Civil Accounts Staff belonging to Group 'C' and 'D'.

APPENDIX 3 (See

Note under rule 3) Sections 10, 11 and 22 of the C&AG's (Duties, Powers and Conditions of Service) Act, 1971, and orders issued by the President in exercise of the powers conferred by sub-section 1 of section 10 and first proviso to section 11 thereof Section 10.—Comptroller and Auditor General to compile accounts of Union and States. (1) The Comptroller and Auditor General shall be responsible-

(a) for compiling the accounts of the Union and of each State from the initial and subsidiary accounts rendered to the audit and accounts offices under his control by treasuries, offices or departments responsible for the keeping of such accounts; and

(b) for keeping such accounts in relation to any of the matters specified in clause

(a) as may be necessary;

Provided that the President may, after consultation with the Comptroller and Auditor General, by order, relieve him from the responsibility for compiling-

(i) the said accounts of the Union (either at once or gradually by the issue of several orders); or

(ii) the accounts of any particular services or departments of the Union; Provided further that the Governor of a State with the previous approval of the President and after consultation with Comptroller and Auditor General, by order, relieve him from the responsibility for compiling-

(i) the said accounts of the State (either at once or gradually by the issue of several orders); or

(ii) the accounts of any particular services or departments of the State; Provided also that the President may, after consultation with the Comptroller and Auditor General, by order, relieve him from the responsibility for keeping the accounts of any particular class or character. (2) Where, under any arrangement, a person other than the Comptroller and Auditor General has, before the commencement of this Act, been responsible-

(i) for compiling the accounts of any particular service or department of the Union or of a State, or

(ii) for keeping the accounts of any particular class or character, such arrangement shall, notwithstanding anything contained in subsection (1), continue to be in force unless, after consultation with the Comptroller and Auditor General, it is revoked in the case referred to in clause (i), by an order of the President or the Governor of the State, as the case may be, and in the case referred to in clause

(ii) by an order of the President. Section 11—Comptroller and Auditor General to prepare and submit accounts to the President, Governors of State and Administrators of Union Territories having Legislative Assemblies

The Comptroller and Auditor General shall, from the accounts compiled by him or by the Government or any other person responsible in that behalf prepare in each year accounts (including, in the case of accounts compiled by him, appropriation accounts) showing under the respective heads the annual receipts and disbursements for the purpose of the Union, of each State and of each Union territory having a Legislative Assembly, and shall submit those accounts to the President or the Governor of a State or Administrators of the Union Territory having a Legislative Assembly, as the case may be, on or before such dates, as he may, with the concurrence of the Government concerned, determine:

Provided that the President may, after consultation with the Comptroller and Auditor General, by order, relieve him from the responsibility for the preparation and submission of the accounts relating to annual receipts and disbursements for the purpose of the Union or of a Union Territory having a Legislative Assembly: Provided further that the Governor of a State may, with the previous approval of the President and after consultation with the Comptroller and Auditor General, by order relieve him from the responsibility for the preparation and submission of the accounts relating to annual receipts and disbursements for the purpose of the State. Section 22— Power to make rules (1) The Central Government may, after consultation with the Comptroller and Auditor General, by notification in the Official Gazette, make rules for carrying out the provisions of this Act in so far as they relate to the maintenance of accounts. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-

(a) the manner in which initial and subsidiary accounts shall be kept by the treasuries, offices and departments rendering accounts to audit and accounts offices;

(b) the manner in which the accounts of the Union or of a State or of any particular service or department or of any particular class or character, in respect of which the Comptroller and Auditor General has been relieved from the responsibility of compiling or keeping the accounts, shall be compiled or kept;

(c) the manner in which the accounts of stores and stock shall be kept in any office or department of the Union or of a State, as the case may be;

(d) any other matter which is required to be, or may be, prescribed by rules. (3) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. Orders issued by the PRESIDENT of India in exercise of the powers conferred by the first proviso to sub-section (1) of Section 10 and first proviso to section 11 of the C.A.G.'s (Duties, Powers and Conditions of Service) Act, 1971. I. Copy of Order No. F. l (15)-B (A/cs) /76 dated 6th March, 1976 Issued by the Government of India, Ministry of Finance (Department of Economic Affairs). In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and

Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility for compiling the accounts of the Ministry of Industry , and Civil Supplies, the Ministry of Tourism and Civil Aviation and the Ministry of Communications, other than the Directorate of Posts and Telegraphs.

2. This Order shall come into force on the 1st day of April, 1976. II. Copy of Order No. 1 (15)-B (A/cs) /76 dated 6th March, 1976 issued by the Government of India, Ministry of Finance (Department of Economic Affairs). In exercise of the powers conferred by the first proviso to subsection (1) of Section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility for compiling the accounts of the Postal Wing and Civil Engineering Wing of the Department of Posts and Telegraphs of the Ministry of Communications.

2. This Order shall come into force on the 1st day of April, 1976. III. Copy of Order No. l (15)-B (A/cs) /76 dated 3-6-1976 issued by the Government of India, Ministry of Finance (Department of Economic Affairs). In exercise of the powers conferred by the first proviso to subsection (1) of Section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 2971), the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility for compiling the accounts of—

(a) The Ministry of Agriculture and Irrigation,

(b) The Ministry of Chemicals and Fertilizers,

(c) The Ministry of Commerce,

(d) The Ministry of Energy,

(e) The Ministry of Petroleum,

(f) The Ministry of Shipping and Transport,

(g) The Ministry of Steel and Mines,

(h) The Ministry of Supply and Rehabilitation, and

(i) The Ministry of Works and Housing.

2. This Order shall come into force on the 1st day of July, 1976. IV. Copy of Order No. F. l (15)-B (A/cs) /76 dt. 26-8-1976 issued by the Government of India Ministry of Finance (Department of Economic Affairs). In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General of India from the responsibility for compiling the accounts of-

2. Vice-President's Secretariat.

2. This Order shall come into force on the 1st day of October, 1976. V. Copy of Order No. P. l (15)-B (A/cs) 76 dt. 8-9-1976 issued by the Government of India, Ministry of Finance (Department of Economic Affairs). In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility for compiling the account of—

(a) the Ministry of Finance, except those relating to

(i) pensions; and

(ii) the Indian Audit and Accounts Department;

(b) the Ministry of Home Affairs, except those relating to

(i) such of the Union Territories whose accounts are; on the date of the issue of this Order, being compiled by the Comptroller and Auditor General; and

(ii) pensions to freedom fighters and pensions in lieu of resumed Jagirs, lands etc.; and

(c) the Department of Revenue and Banking except those relating to taxes, duties and other receipts and deposits realised under any law for the time being in force and administered by the Department of Revenue and Banking including the Central Board of Direct Taxes and the Central Board of Excise and Customs.

2. This Order shall come into force on the 1st day of October, 1976. VI. Copy of Order No. F. l (15)-B (A/cs) /76 dated 15th March, 1977 issued by the Government of India, Ministry of Finance (Department of Economic Affairs). In exercise of the powers conferred by the first proviso to subsection (1) of section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), and in partial modification of the order of the Government of India in the Ministry of Finance (Department of Economic Affairs) No. F. l (15)-B (A/cs) /76 dated the 8th September, 1976, the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility of compiling the accounts relating to taxes, duties and other receipts and deposits realised or refunded under any law for the time being in force and administered by the Department of Revenue and Banking including the Central Board of Direct Taxes and the Central Board of Excise and Customs.

2. This Order shall come into force on the 1st day of April, 1977. VII. Copy of Order No. F. l (15)-B (A/cs) /76 dated 22-3-77 issued by the Government of India, Ministry of Finance (Department of Economic Affairs). In exercise of the powers conferred by the first proviso to subjection (1) of section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), and in partial modification of the Order of the Government of India in the Ministry of Finance (Department of Economic Affairs) No. F. l (15)-B (A/cs) /76 dated the 8th September, 1976 and in continuation of the Order of the Government of India in the Ministry of Finance (Department of Economic Affiars) No. F. l (15)-B (A/cs) /76 dated 15th March, 1977, the President, after consultation with the Comptroller and Auditor General, hereby relieves the Comptroller and Auditor General from the responsibility for compiling—

(i) the accounts of the Union Territory of Delhi, and

(ii) the accounts in respect of Central Government pensions, pensions to freedom fighters and pensions in lieu of resumed Jagirs, Lands, etc. payable or recoverable in the said Union Territory.

2. This Order shall come into force on the 1st day of April, 1977.

2. Provisions for the release of grants-in-aid and loans to State/Union Territory Governments under Central Plan Schemes and Centrally-sponsored Plan Schemes are made in the Union Budget comprising

(i) major/sub-major heads "3601/3602-Grants-in-aid to State/Union Territory Governments" alongwith 'grants for Central Plan Schemes' or 'grants for Centrally Sponsored Plan Schemes' and under "7601/7602 Loans and Advances to State/Union Territory Governments" alongwith "Loans for Central Plan Schemes' or 'Loans for Centrally Sponsored Plan Schemes' and

(ii) minor heads thereunder with nomenclature designed in terms of paras 3.9 and 6.5 of 'General Directions' contained in the List of Major and Minor Heads of Account of Central and States. According to these paragraphs, the first portion of the nomenclature of the minor head is to indicate the function as per sub-major head (or where a sub-major head does not give any indication of the function e.g. General, the major head concerned is to be indicated in bracket; or in the absence of a sub-major head, function as per major head itself) on the revenue expenditure side and second portion is to indicate the programme minor head.

APPENDIX 4 [See

Note 3 below Rule 26(d)] Subject: Grants-in-aid and loans sanctioned by various Ministries/ Departments of the Government of India to State/Union Territory Governments in connection with Central Plan Schemes and Centrally sponsored Plan Schemes. Grants-in-aid and loans are given by various Ministries/Departments of the Government of India to State Governments/Union Territory Governments under Central Plan Schemes and also Centrally sponsored Plan Schemes. Many of the Central Plan Schemes/Centrally sponsored Plan Schemes are common to a number of States/Union Territories. In order to achieve uniformity in the accountal of such central grants/ loans in the books of all recipient State/Union Territory Governments, the following procedure shall be adopted:

2. Do. Do. Capital outlay on other Housing Schemes - Subsidised, Housing Scheme for Plantation workers. Meant for direct investment by the State Govt. Do. 4216- Capital Outlay on Housing 03-Rural Housing Schemes. Subsidised Housing Scheme for Plantation workers. (Place/ name to be given) 3. 7601- Loans & Advances to State Govt. 03-Loans for Central Plan Schemes. Loans for Housing-Loans to Housing Boards, Corporations, etc. Meant for relending by State Govt. to Housing Society. Loans to ------ (Name of the board to be indicated) 6216-Loans for Housing. Loans toHousing Boards. Loans to ------ (Name of the Housing board to be indicated.) 4 Do. Do. University & Other Higher EducationAssistance To Non-Govt. Colleges. For release of grant-in aid to non-Govt. Colleges as Revenue Expenditure by State Govt. Construction of Hostels of affiliated - Colleges. 2202- General Education. University & Other Higher Education. Assistance to Non-Govt. Colleges & institutes Grants for construction of affiliated Colleges.

2. When a military Officer holding a civil post on consolidated pay which is less than his military pay is allowed to draw the difference between them, he draws it from the department—Central or State— from which he receives his consolidated pay.

2. For the purpose of calculating Railway's share of cost of GRP the following will be included:—

(i) Pay and all types of allowances in respect of GRP staff including office and supervisory staff upto the level of Superintendent of Police.

(ii) Office expenses and contingencies.

(iii) Cost of Pensionary charges.

(iv) Cost of rent of buildings occupied by GRP staff.

In addition to above, charges on account of medical reimbursement and medical allowances payable to staff, may also be considered in internal check for payment. However, charges on account of pay and allowances of medical staff viz. Doctors, Nurses etc. are not to be shared.

2. No contributions towards leave salary and pensions shall be recoverable/payable among the departments of the Central Government including Railways, P&T and Defence Department and departments of the Union Territories with or without legislature in respect of Government servants lent to or borrowed by these departments. (This arrangement takes effect from 1st January 1978).

Correction Slips Correction Slip No.: 1 Dated: 04-08-1993 1)

Note

(i) below Rule 8(3) - Page 7 Delete the words 'Central transactions and' appearing between the words 'of' and 'Union Territory' in line 1 and line 2 of this Rule. 2) Third sentence in Rule 12 Page 11 may be modified as below: "Transactions on behalf of State Governments arising in these treasuries shall be classified in the treasury accounts under the head '8658 - Suspense Accounts - Suspense Accounts (Civil) - Accounts with Accountant General ............' and settled in cash by exchange of cheques/demand drafts, as the case may be." 3)

(i) Rule 13 - Page 12-13 Delete the words 'other than transactions of Central (Civil) Pensions' appearing the line 11 and