Rule 26 — GAR

GAR

26. Major, Minor and Detailed Heads
(a) The main unit of classification in accounts shall be the major head which shall be divided into minor heads, each of which shall have a number of subordinate heads, generally shown as sub-heads. The subheads are further divided into detailed heads. Sometimes major heads may be divided into 'sub-major heads' before their further division into minor heads. The Sectors, Major heads, Minor heads, Sub-heads and Detailed heads together constitute a five tier arrangement of the classification structure of Government Accounts.
(b) Major heads of account falling within the Consolidated Fund shall generally correspond to 'Functions' of Government, such as different services like "Crop Husbandry", 'Defence' provided by Government, while minor heads subordinate to them shall identify the 'Programme' undertaken to achieve the objectives of the function represented by the major head. A programme may consist of a number of schemes or activities and these shall, generally, correspond to 'sub-heads' below the minor head represented by the programme. In certain cases, especially in regard to non-developmental expenditure or expenditure of an administrative nature, the sub-heads may denote the components of a programme, such as 'Organisations' or the different 'Wings of Administration'. Part I - Consolidated Fund Major Head Code Nos. Section I Receipt Heads (Revenue Account) 0020-1999 Expenditure Heads (Revenue Account) 2011-3999 Section II - Receipt Head (Capital Account) 4000 Expenditure Heads (Capital Account) 4046-5999 Section III Public Debt, Loans & Advances 6001-7999 Part II - Contingency Fund 8000 Part III - Public Account 8001-8995
(c) A "detailed head'', is termed as an object classification. On the expenditure side of the accounts particularly in respect of heads of accounts within the Consolidated Fund, detailed heads are primarily meant for itemised control over expenditure and indicate the object or nature of expenditure on a scheme or activity or organisation in terms of inputs such as 'Salaries', 'Office Expenses', 'Grants-in-aid', 'Loans'. 'Investments'.
(d) The detailed classification of account heads in Government Accounts and the order in which the Major and Minor heads shall appear in all account records shall be such as are prescribed by the Central Government from time to time on the advice of the Comptroller and Auditor General of India. The 'List of Major and Minor Heads of Account of Union and States contains the classification prescribed in this regard. The classification prescribed (including the code No. assigned upto the major heads and minor heads thereunder) should be strictly followed. NOTE 1:- With effect from 1st January, 1982 and in the case of Jammu and Kashmir, Maharashtra, Manipur and Sikkim from 15th January, 1982, State Governments have been entrusted with their consent, in terms of clause (1) of article 258 of the Constitution, the functions of the Central Government under Article 150 of the Constitution in so far as such functions relate to the opening of sub-heads and detailed heads of accounts under the various Major and Minor heads of Accounts in the State concerned, subject to the following conditions:
(i) Orders issued by a State Government for opening subheads and detailed heads are consistent with the directions issued by the Central Government from time to time.
(ii) No sums shall be paid by the Central Government to the State Government concerned in respect of any extra costs of administration incurred by the State in connection with the exercise of the functions so entrusted. NOTE 2:- With effect from 1st April, 1982 the President in terms of clause (1) of Article 239 of the Constitution, has directed the Administrators of the Union Territories of Arunachal Pradesh, Goa, Daman & Diu, Mizoram and Pondicherry, subject to his control, also to discharge the functions of the Central Government under Article 150 of the Constitution in so far as such functions relate to the opening of sub-heads and detailed heads of account under the various Major and Minor heads of account within their respective territories subject to the following conditions:—
(i) the said discharge of functions shall be subject to the forms prescribed by the President under Article 150; and
(ii) No sums shall be paid by the Central Government to the Union Territory concerned in respect of any extra cost of administration incurred in connection with the said discharge of functions. NOTE 3:—Directions issued by the Ministry of Finance (Department of Expenditure—Controller General of Accounts) on the advice of the Comptroller and Auditor General in connection with the exhibition of expenditure incurred by State/Union Territory Governments against grants-in-aid and loans given to them by various Ministries/ Departments of the Government of India under Central Plan Schemes and Centrally sponsored Plan Schemes, are reproduced in Appendix 4.

Rule 26 — GAR

GAR

26. Major, Minor and Detailed Heads
(a) The main unit of classification in accounts shall be the major head which shall be divided into minor heads, each of which shall have a number of subordinate heads, generally shown as sub-heads. The subheads are further divided into detailed heads. Sometimes major heads may be divided into 'sub-major heads' before their further division into minor heads. The Sectors, Major heads, Minor heads, Sub-heads and Detailed heads together constitute a five tier arrangement of the classification structure of Government Accounts.
(b) Major heads of account falling within the Consolidated Fund shall generally correspond to 'Functions' of Government, such as different services like "Crop Husbandry", 'Defence' provided by Government, while minor heads subordinate to them shall identify the 'Programme' undertaken to achieve the objectives of the function represented by the major head. A programme may consist of a number of schemes or activities and these shall, generally, correspond to 'sub-heads' below the minor head represented by the programme. In certain cases, especially in regard to non-developmental expenditure or expenditure of an administrative nature, the sub-heads may denote the components of a programme, such as 'Organisations' or the different 'Wings of Administration'. Part I - Consolidated Fund Major Head Code Nos. Section I Receipt Heads (Revenue Account) 0020-1999 Expenditure Heads (Revenue Account) 2011-3999 Section II - Receipt Head (Capital Account) 4000 Expenditure Heads (Capital Account) 4046-5999 Section III Public Debt, Loans & Advances 6001-7999 Part II - Contingency Fund 8000 Part III - Public Account 8001-8995
(c) A "detailed head'', is termed as an object classification. On the expenditure side of the accounts particularly in respect of heads of accounts within the Consolidated Fund, detailed heads are primarily meant for itemised control over expenditure and indicate the object or nature of expenditure on a scheme or activity or organisation in terms of inputs such as 'Salaries', 'Office Expenses', 'Grants-in-aid', 'Loans'. 'Investments'.
(d) The detailed classification of account heads in Government Accounts and the order in which the Major and Minor heads shall appear in all account records shall be such as are prescribed by the Central Government from time to time on the advice of the Comptroller and Auditor General of India. The 'List of Major and Minor Heads of Account of Union and States contains the classification prescribed in this regard. The classification prescribed (including the code No. assigned upto the major heads and minor heads thereunder) should be strictly followed. NOTE 1:- With effect from 1st January, 1982 and in the case of Jammu and Kashmir, Maharashtra, Manipur and Sikkim from 15th January, 1982, State Governments have been entrusted with their consent, in terms of clause (1) of article 258 of the Constitution, the functions of the Central Government under Article 150 of the Constitution in so far as such functions relate to the opening of sub-heads and detailed heads of accounts under the various Major and Minor heads of Accounts in the State concerned, subject to the following conditions:
(i) Orders issued by a State Government for opening subheads and detailed heads are consistent with the directions issued by the Central Government from time to time.
(ii) No sums shall be paid by the Central Government to the State Government concerned in respect of any extra costs of administration incurred by the State in connection with the exercise of the functions so entrusted. NOTE 2:- With effect from 1st April, 1982 the President in terms of clause (1) of Article 239 of the Constitution, has directed the Administrators of the Union Territories of Arunachal Pradesh, Goa, Daman & Diu, Mizoram and Pondicherry, subject to his control, also to discharge the functions of the Central Government under Article 150 of the Constitution in so far as such functions relate to the opening of sub-heads and detailed heads of account under the various Major and Minor heads of account within their respective territories subject to the following conditions:—
(i) the said discharge of functions shall be subject to the forms prescribed by the President under Article 150; and
(ii) No sums shall be paid by the Central Government to the Union Territory concerned in respect of any extra cost of administration incurred in connection with the said discharge of functions. NOTE 3:—Directions issued by the Ministry of Finance (Department of Expenditure—Controller General of Accounts) on the advice of the Comptroller and Auditor General in connection with the exhibition of expenditure incurred by State/Union Territory Governments against grants-in-aid and loans given to them by various Ministries/ Departments of the Government of India under Central Plan Schemes and Centrally sponsored Plan Schemes, are reproduced in Appendix 4.

Rule 26 — GAR

Original Rule Text

Rule 26 — GAR

Original Rule Text