Rule 3 — GAR

GAR

3. Articles of the Constitution etc. to be kept in view in devising the form of accounts The form of accounts of the Union, States and Union Territory Governments shall be devised keeping in view the provisions of various articles of the Constitution and Sections of Union Territories Act, 1963, and in particular, of those indicated and reproduced in Appendix I to these rules. NOTE:- According to article 150 of the Constitution, the form in which the accounts of the Union and of the states shall be kept is to be prescribed by the President on the advice of the Comptroller and Auditor General of India. This function is exercised by the Controller General of Accounts, Ministry of Finance (Department of Expenditure) on behalf of the President of India. The duties assigned to the Controller General of Accounts are contained in Appendix 2 to these rules. The duties and powers of the Comptroller and Auditor General of India are contained in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act of 1971 (No. 56 of 1971) Sections 10, 11 and 22 of the Act (as amended from time to time) have been reproduced in Appendix 3 to these rules. The 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 said Act after consultation with the Comptroller and Auditor General of India are also included in Appendix 3 to these rules.
3. Consolidation of monthly Civil Accounts of the Union Government from the monthly accounts submitted to him by various Ministries and Departments has also been entrusted to him with effect from 1st April, 1977. Further, the responsibility for 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 has been entrusted to him, relieving the Comptroller and Auditor General of India of the responsibility in consultation with him under Section 11 of Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, vide Ministry of Finance order No. 1 (12)-B (AC) /78 dated the 20th June. 1978.
ANNEXURE 'A' NOTIFICATION NO. CD-896/80 Dated 27th September, 1980. Issued from Rashtrapati Bhavan, New Delhi
3. Prime Minister's Secretariat.
3. Approval for the plan outlay under various schemes and also sanctions issued by the Central Ministries/Departments releasing grants-in-aid and/or loans, will indicate the budget head/head of the account upto minor head designed as above and also sub-detailed heads to which the expenditure is debitable in central books. The nomenclature of the minor head mentioned in the sanctions etc. would automatically provide necessary clue in regard to the major/sub-major and minor heads under which corresponding provisions should be budgeted for and expenditure accounted for in State/Union Territory Government books, and the sub/detailed heads mentioned in such sanctions would provide clue to similar heads to be opened in State/Union Territory Government books.
3. The following rule govern the incidence of the cost of troops lent to civil departments of the Central Government and to State Government. The words 'Military' and Troops' are used to include Indian Navy and Air-Force as well as Army. (1) When troops are required on duties of a 'Military' nature (e.g.) Ceremonial purpose and provision of escort on guards of honour in circumstances not covered by instruction No. 755 of the Regulations for the Army in India (1962 Edition) and flag marches when they fall into the category of cases involving duties of military nature and when they are not connected with the maintenance of law and order, the extra cost, if any of supplying the services required (e.g. in the way of transport, equipment etc.) will be met by a contribution from the State or the Civil Department concerned of the Central Government, to the Defence Services Estimates.
Note.—The cases in which flag marches come within the scope of this rule will be decided by the Central Government. (2) (1) The types of duties that Armed Forces may be called upon to perform in aid of Civil Authorities are as follows:-
(a) Maintenance of law and order.
(b) Maintenance of essential Services.
(c) Assistance during natural and other calamities such as earthquakes, floods, fire and famine.
(d) Assistance required in the execution of development projects.
(e) Any other types of assistance which may be needed by the Civil authorities and which the Armed Forces are in a position to render. (2) For maintenance of law and order vide
(a) in rule 2 (1) above, all expenditure will be borne by the Central Government but the State Government may contribute towards the cost, if they wish to do so. (3) For maintenance of essential services, for assistance during natural calamities and assistance in the execution of development projects, vide
(b) to
(d) in rule 2 (1) above, no recoveries will be made from the State Government/Union Territory Administration on account of:-
(a) Normal pay and allowances and rations for service personnel of the Unit which may be made available from within the Order of Battle. However, in cases where additional units are maintained by retaining the Units due for disbandment or by raising new Units specifically to meet the requirements of state Governments/Union Territories, the entire cost of these units will be charged.
(b) All other expenditure like the cost of payment for consumable stores including pay and allowances will be charged.
(c) For non-consumable stores and equipment:-
(i) Depreciation assessed on the replacement cost on account of wear and tear. For Aircraft, depreciation will be calculated on the original cost.
(ii) Cost of repairs and maintenance.
(iii) Cost of replacement of equipment rendered unserviceable. assessed on its condition before use. In the case of aircraft, normal strike off wastage element will be charged.
(d) Incidental expenditure, e.g. cost of move of Units, Personnel and equipment to and from the site of work and extra allowances, rations, clothing and amenities will be charged where provided.
(e) Hospitalisation and treatment of the service personnel injured whilst employed in rendering aid will be charged.
(f) Pensionary liability in respect of any troops while employed in aid of civil authorities will be that of Government of India. Damages to crops or compensation payable to civilians would be the responsibility of the State Government.
(g) Assistance rendered by Armed Force for extinguishing fire will be governed by the principles laid down in the Ministry of Defence letter No. F. 256/51/D (15) dated 18th April, '55 as amplified letter dated 18th May, 1959.
(h) Non-consumable stores and equipment issued in the circumstances detailed in para 2 (3) above, the depreciation rate will be calculated by dividing the Price Vocabulary rates plus 25% by the life of the item in use. Additional packing and Transportation charges, cost of repairs and maintenance charges, cost of stores issued for repair will be paid by Civil authorities.
(i) Cost of replacing items of personal kit/clothing rendered unserviceable or lost accidentally due to no fault of an individual while employed in aid during natural calamities will be met by the State Government if classified by the Survey Board on termination of aid.
(j) In the case of Indents for equipment on loan for a period of over six months, the issue will be only on payment and not on loan.
(k) No departmental charges will be levied over and above the cost of replacement of Equipment and stores rendered unserviceable during rendition of aid during flood, relief operations and other natural calamities.
(l) Recoveries of hire charges in respect of stores other than ordnance stores will be made as follows:—
(i) Tools & Plant Engineering Stores Hire charges will be based on para 943 of M E S Regulations. For items not covered by above para, the charges will be fixed in consultation with the Ministry of Defence (Finance.)
(ii) MT Vehicles Recovery will be made at normal rates in accordance with Army Instruction No. 928 of 1945 as amended from time to time. In the case of items not covered by this, the hire charges will be fixed in consultation with the Ministry of Defence (Finance). (4) For any other type of Assistance, vide item
(e) in rule 2 (1) above
(a) The complete cost of Armed Forces including ordinary pay and allowances, cost of transport of equipment including loss, repair etc. and extra-ordinary charges in the shape of special pay or transportation of stores will be recovered.
(b) The recoveries in respect of stores equipment or vehicles issued in connection with aid to civil authorities will include hire charges for stores, equipment or vehicles assessed as per
normal rules and expenditure incurred on transportation handling etc. charges.
(c) The depreciation charges in case of ordnance stores will be calculated on the basis of Price Vocabulary rates plus 50% divided by life of the items in use, expressed in months.
(d) The recoveries of hire charges in respect of stores other than ordnance stores will be made on the lines laid down in rule 2 (3) (1) above.
(e) In the case of assistance rendered by Indian Navy to civil Ministries etc. or the loan on hire of Naval Yard Craft, equipment, tools etc. the depreciation charges will be calculated as under:—
(i) In terms of para 1
(b) of the Ministry of Defence letter No. Dy/0201/IHQ/SOII/3152/D (N-I) dated 21-11-1959 and 3620/D (N-I) dated 17th September '77 as amended from time to time for loan on hire of Naval Yard Craft, equipment tools etc; and
(ii) for assistance rendered by Indian Navy Ship, in terms of Ministry of Defence letter No. AC/3977/8 (2) NHQ/1951/ DO III/DLN. II dated 26th December 80 as amended from time to time.
(f) In the event of difference of opinion as to the actual method of calculating the charges payable by State Government, the decision of the Government of India will be final.
3. The following rules regulate the incidence of the cost of protecting Railway Bridges:—
(a) Protection of Railway bridges under normal condition is the responsibility of the concerned State Governments and the expenditure incurred thereon will be borne by them.
(b) In the event of replacement of Police guard by military or other Armed Forces of the Union:—
(i) When the services of the Military or other armed forces of the Union are placed at the disposal of the Railways at the request to the Railway Administration, the expenditure of the guards will fall upon the Railway.
(ii) If the substitution is made on general ground of Government Policy and service is taken over by Defence Services, or other Public Service Department as part of the regular duties, the charges will be debited to Defence services or the Public department concerned, as the case may be. 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. 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 are given in Chapter IX of the Survey of India Handbook of Topography. D. RECEIPTS VII. Incidence of Leave Salary and Pension Contributions recovered in respect of Government servants lent on Foreign Service. Contributions towards leave salary and pension recovered on behalf of a Government servant in foreign service are creditable to the Government (Central or State) under which he was permanently employed at the time of his transfer to foreign service.

Rule 3 — GAR

GAR

3. Articles of the Constitution etc. to be kept in view in devising the form of accounts The form of accounts of the Union, States and Union Territory Governments shall be devised keeping in view the provisions of various articles of the Constitution and Sections of Union Territories Act, 1963, and in particular, of those indicated and reproduced in Appendix I to these rules. NOTE:- According to article 150 of the Constitution, the form in which the accounts of the Union and of the states shall be kept is to be prescribed by the President on the advice of the Comptroller and Auditor General of India. This function is exercised by the Controller General of Accounts, Ministry of Finance (Department of Expenditure) on behalf of the President of India. The duties assigned to the Controller General of Accounts are contained in Appendix 2 to these rules. The duties and powers of the Comptroller and Auditor General of India are contained in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act of 1971 (No. 56 of 1971) Sections 10, 11 and 22 of the Act (as amended from time to time) have been reproduced in Appendix 3 to these rules. The 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 said Act after consultation with the Comptroller and Auditor General of India are also included in Appendix 3 to these rules.
3. Consolidation of monthly Civil Accounts of the Union Government from the monthly accounts submitted to him by various Ministries and Departments has also been entrusted to him with effect from 1st April, 1977. Further, the responsibility for 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 has been entrusted to him, relieving the Comptroller and Auditor General of India of the responsibility in consultation with him under Section 11 of Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, vide Ministry of Finance order No. 1 (12)-B (AC) /78 dated the 20th June. 1978.
ANNEXURE 'A' NOTIFICATION NO. CD-896/80 Dated 27th September, 1980. Issued from Rashtrapati Bhavan, New Delhi
3. Prime Minister's Secretariat.
3. Approval for the plan outlay under various schemes and also sanctions issued by the Central Ministries/Departments releasing grants-in-aid and/or loans, will indicate the budget head/head of the account upto minor head designed as above and also sub-detailed heads to which the expenditure is debitable in central books. The nomenclature of the minor head mentioned in the sanctions etc. would automatically provide necessary clue in regard to the major/sub-major and minor heads under which corresponding provisions should be budgeted for and expenditure accounted for in State/Union Territory Government books, and the sub/detailed heads mentioned in such sanctions would provide clue to similar heads to be opened in State/Union Territory Government books.
3. The following rule govern the incidence of the cost of troops lent to civil departments of the Central Government and to State Government. The words 'Military' and Troops' are used to include Indian Navy and Air-Force as well as Army. (1) When troops are required on duties of a 'Military' nature (e.g.) Ceremonial purpose and provision of escort on guards of honour in circumstances not covered by instruction No. 755 of the Regulations for the Army in India (1962 Edition) and flag marches when they fall into the category of cases involving duties of military nature and when they are not connected with the maintenance of law and order, the extra cost, if any of supplying the services required (e.g. in the way of transport, equipment etc.) will be met by a contribution from the State or the Civil Department concerned of the Central Government, to the Defence Services Estimates.
Note.—The cases in which flag marches come within the scope of this rule will be decided by the Central Government. (2) (1) The types of duties that Armed Forces may be called upon to perform in aid of Civil Authorities are as follows:-
(a) Maintenance of law and order.
(b) Maintenance of essential Services.
(c) Assistance during natural and other calamities such as earthquakes, floods, fire and famine.
(d) Assistance required in the execution of development projects.
(e) Any other types of assistance which may be needed by the Civil authorities and which the Armed Forces are in a position to render. (2) For maintenance of law and order vide
(a) in rule 2 (1) above, all expenditure will be borne by the Central Government but the State Government may contribute towards the cost, if they wish to do so. (3) For maintenance of essential services, for assistance during natural calamities and assistance in the execution of development projects, vide
(b) to
(d) in rule 2 (1) above, no recoveries will be made from the State Government/Union Territory Administration on account of:-
(a) Normal pay and allowances and rations for service personnel of the Unit which may be made available from within the Order of Battle. However, in cases where additional units are maintained by retaining the Units due for disbandment or by raising new Units specifically to meet the requirements of state Governments/Union Territories, the entire cost of these units will be charged.
(b) All other expenditure like the cost of payment for consumable stores including pay and allowances will be charged.
(c) For non-consumable stores and equipment:-
(i) Depreciation assessed on the replacement cost on account of wear and tear. For Aircraft, depreciation will be calculated on the original cost.
(ii) Cost of repairs and maintenance.
(iii) Cost of replacement of equipment rendered unserviceable. assessed on its condition before use. In the case of aircraft, normal strike off wastage element will be charged.
(d) Incidental expenditure, e.g. cost of move of Units, Personnel and equipment to and from the site of work and extra allowances, rations, clothing and amenities will be charged where provided.
(e) Hospitalisation and treatment of the service personnel injured whilst employed in rendering aid will be charged.
(f) Pensionary liability in respect of any troops while employed in aid of civil authorities will be that of Government of India. Damages to crops or compensation payable to civilians would be the responsibility of the State Government.
(g) Assistance rendered by Armed Force for extinguishing fire will be governed by the principles laid down in the Ministry of Defence letter No. F. 256/51/D (15) dated 18th April, '55 as amplified letter dated 18th May, 1959.
(h) Non-consumable stores and equipment issued in the circumstances detailed in para 2 (3) above, the depreciation rate will be calculated by dividing the Price Vocabulary rates plus 25% by the life of the item in use. Additional packing and Transportation charges, cost of repairs and maintenance charges, cost of stores issued for repair will be paid by Civil authorities.
(i) Cost of replacing items of personal kit/clothing rendered unserviceable or lost accidentally due to no fault of an individual while employed in aid during natural calamities will be met by the State Government if classified by the Survey Board on termination of aid.
(j) In the case of Indents for equipment on loan for a period of over six months, the issue will be only on payment and not on loan.
(k) No departmental charges will be levied over and above the cost of replacement of Equipment and stores rendered unserviceable during rendition of aid during flood, relief operations and other natural calamities.
(l) Recoveries of hire charges in respect of stores other than ordnance stores will be made as follows:—
(i) Tools & Plant Engineering Stores Hire charges will be based on para 943 of M E S Regulations. For items not covered by above para, the charges will be fixed in consultation with the Ministry of Defence (Finance.)
(ii) MT Vehicles Recovery will be made at normal rates in accordance with Army Instruction No. 928 of 1945 as amended from time to time. In the case of items not covered by this, the hire charges will be fixed in consultation with the Ministry of Defence (Finance). (4) For any other type of Assistance, vide item
(e) in rule 2 (1) above
(a) The complete cost of Armed Forces including ordinary pay and allowances, cost of transport of equipment including loss, repair etc. and extra-ordinary charges in the shape of special pay or transportation of stores will be recovered.
(b) The recoveries in respect of stores equipment or vehicles issued in connection with aid to civil authorities will include hire charges for stores, equipment or vehicles assessed as per
normal rules and expenditure incurred on transportation handling etc. charges.
(c) The depreciation charges in case of ordnance stores will be calculated on the basis of Price Vocabulary rates plus 50% divided by life of the items in use, expressed in months.
(d) The recoveries of hire charges in respect of stores other than ordnance stores will be made on the lines laid down in rule 2 (3) (1) above.
(e) In the case of assistance rendered by Indian Navy to civil Ministries etc. or the loan on hire of Naval Yard Craft, equipment, tools etc. the depreciation charges will be calculated as under:—
(i) In terms of para 1
(b) of the Ministry of Defence letter No. Dy/0201/IHQ/SOII/3152/D (N-I) dated 21-11-1959 and 3620/D (N-I) dated 17th September '77 as amended from time to time for loan on hire of Naval Yard Craft, equipment tools etc; and
(ii) for assistance rendered by Indian Navy Ship, in terms of Ministry of Defence letter No. AC/3977/8 (2) NHQ/1951/ DO III/DLN. II dated 26th December 80 as amended from time to time.
(f) In the event of difference of opinion as to the actual method of calculating the charges payable by State Government, the decision of the Government of India will be final.
3. The following rules regulate the incidence of the cost of protecting Railway Bridges:—
(a) Protection of Railway bridges under normal condition is the responsibility of the concerned State Governments and the expenditure incurred thereon will be borne by them.
(b) In the event of replacement of Police guard by military or other Armed Forces of the Union:—
(i) When the services of the Military or other armed forces of the Union are placed at the disposal of the Railways at the request to the Railway Administration, the expenditure of the guards will fall upon the Railway.
(ii) If the substitution is made on general ground of Government Policy and service is taken over by Defence Services, or other Public Service Department as part of the regular duties, the charges will be debited to Defence services or the Public department concerned, as the case may be. 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. 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 are given in Chapter IX of the Survey of India Handbook of Topography. D. RECEIPTS VII. Incidence of Leave Salary and Pension Contributions recovered in respect of Government servants lent on Foreign Service. Contributions towards leave salary and pension recovered on behalf of a Government servant in foreign service are creditable to the Government (Central or State) under which he was permanently employed at the time of his transfer to foreign service.

Rule 3 — GAR

Original Rule Text

Rule 3 — GAR

Original Rule Text