Rule 4 — GAR

4. Annual Accounts Every year, from the accounts compiled by the authorities authorised to maintain the accounts of Central Government, State Governments and Union Territory Governments, accounts showing under the respective heads the annual receipts and disbursements for the purpose of Union of each State and of each Union Territory having a Legislative Assembly (including Appropriation Accounts) are to be prepared and got certified by the Comptroller and Auditor General of India. The reports of the Comptroller and Auditor General relating to these accounts shall be submitted to the President or the Governor of a State or the Administrator of a Union Territory having a Legislative Assembly, as the case may be, who shall cause them to be laid before the Houses of Parliament, Legislatures of the States and of Union Territories respectively.

4. Cabinet Secretariat, including Department of Personnel and Administrative Reforms and Department of Cabinet Affairs.

4. Some illustrations of the manner in which budget head/account head should be devised in books of the recipient Government with reference to budget/account head in the central books and mentioned in the sanction etc. releasing the grant/loan by the Central Government Ministries/Departments, are given in the Annexure for facility of understanding the modus operandi of the above procedure.

4. Indian commissioned officers of the Armed Forces in civil employment count their service as qualifying for the outfit allowances under item

(d) of: A.I (I) 16/S/48 A.F.I (1) 6/S/48 RIN (1) 4/5/48 provided that:

(a) their pay and allowances are governed by the new pay code and

(b) they are required to wear uniform while in civil employ. The entire cost of the outfit allowance is debitable to the estimates of the Ministry (Central/Civil) /State Government under whom the officer is employed at the time the allowance becomes due for payment.