Rule 64 — GAR

64. The manner in which the initial and subsidiary accounts shall be kept by the treasuries and the accounts returns to be rendered by them to the Accounts Offices shall be such as may be prescribed by the President from time to time on the advice of the Comptroller and Auditor General of India. The forms of initial and subsidiary accounts prescribed in this behalf shall be regarded as standard or model forms which may be modified by Government according to local requirements in consultation with the Accounts Officer concerned. Similarly, as regards accounts returns, the Accounts Officer concerned may introduce such changes in detail as he may deem necessary. In respect of such modification of standard or model forms to suit the local requirements of Governments or of changes in the accounts returns to be rendered by the Treasuries, the Accountant General will consult the Comptroller and Auditor General of India, wherever necessary. Departmental Accounts