Rule 26 — GAR
Original Rule Text
# 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 sub- heads 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 ssb--hadd'' 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 "Organiaation' or the different "Wngg of Administration'.
(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 fori 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 andi 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 dlause (1) of article 25B 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:
What This Means
Rule 26 defines the full architecture of how government accounts are organised into layers of headings. The structure has five tiers: at the top is the Major Head (representing a broad government function such as 'Crop Husbandry' or 'Defence'), below which comes the Sub-Major Head (used in some cases), then the Minor Head (representing a specific Programme within that function), then Sub-Heads (representing Schemes or Activities within the programme), and finally Detailed Heads (also called object classifications, which record the nature of spending — salaries, office expenses, grants-in-aid, loans, etc.).
The rule explains the philosophy behind each tier. Major Heads correspond to what the government does — its functions. Minor Heads correspond to how it delivers those functions — its programmes. Sub-Heads break programmes down into individual schemes or activities, or in the case of administrative expenditure, into components like 'Organisation' or 'Wings of Administration'. Detailed Heads serve as a control tool: they tell managers exactly what type of resource is being consumed (people, supplies, grants to others, capital investments). This makes it possible to monitor not just how much is spent, but what it is spent on.
The precise classification — including every code number assigned up to Major Head and Minor Head level — is prescribed by the Central Government on the advice of the Comptroller and Auditor General of India, and published in the 'List of Major and Minor Heads of Account of Union and States'. This classification must be followed strictly. From 1982 onwards, State Governments and certain Union Territory Administrators have been entrusted with the authority to open Sub-Heads and Detailed Heads within their own territories, provided their orders are consistent with Central Government directions and no extra financial burden falls on the Centre.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Government accounts follow a five-tier classification: Major Head → Sub-Major Head (where applicable) → Minor Head → Sub-Head → Detailed Head.
- 2Major Heads represent government functions (e.g., Defence, Crop Husbandry); Minor Heads represent programmes within those functions.
- 3Sub-Heads identify individual schemes or activities; Detailed Heads (object classifications) record what resources are being consumed — salaries, office expenses, grants-in-aid, etc.
- 4The complete classification and all code numbers are prescribed by the Central Government on the advice of the CAG and published in the 'List of Major and Minor Heads of Account' — this must be followed strictly.
- 5From 1982, State Governments may open Sub-Heads and Detailed Heads within their territories, subject to consistency with Central Government directions and no extra cost to the Centre.
- 6Union Territory Administrators of certain territories have similar delegated powers under Article 239 of the Constitution, effective from 1 April 1982.
Practical Example
The Ministry of Agriculture is preparing Budget Estimates for the coming year. The Financial Adviser's office must code every proposed expenditure correctly. For the National Food Security Mission, the coding would be: Major Head 2401 (Crop Husbandry) — this is the function. Minor Head 119 (Horticulture and Vegetable Crops) — this is the programme. Sub-Head 01 (National Food Security Mission) — this is the scheme. Detailed Head 00.21 (Salaries) — this is the object, i.e., what the money is for.
When a junior accountant proposes opening a new Sub-Head for a recently launched scheme, the Accounts Officer reminds her that Sub-Heads within State accounts can be opened by the State Government since 1982, but the order must be consistent with CAG directions. The State Finance Department issues a circular opening the new Sub-Head, which is then used in all State accounts records for that year. The Ministry's PAO confirms the new code is consistent with Central directions before accepting any vouchers against it.
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.