Rule 64 — GAR
Original Rule Text
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 concerndd 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
What This Means
Rule 64 governs how treasury accounts are to be kept and the manner in which treasuries submit their accounts returns to the Accounts Offices. It establishes that both the form of initial and subsidiary accounts and the nature of accounts returns are prescribed by the President, acting on the advice of the Comptroller and Auditor General of India. This ensures that the fundamental forms are standardised across the country and maintain the constitutional principles of accountability.
However, the rule recognises that a one-size-fits-all approach may not always be practical. It provides that the prescribed forms shall be regarded as standard or model forms that governments may modify to suit local requirements — but only in consultation with the Accounts Officer concerned. Similarly, Accounts Officers may introduce changes in the detail of accounts returns from treasuries as they deem necessary, but the Accountant General must consult the CAG wherever necessary before making significant modifications.
For practitioners, this rule means that the forms used by district treasuries, sub-treasuries, and their monthly/annual accounts returns are not arbitrary — they have a constitutional and regulatory basis. Any changes to these forms must go through proper consultative channels and cannot be made unilaterally by the treasury officer or the district administration.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The form of treasury accounts and accounts returns to Accounts Offices is prescribed by the President on the advice of the CAG.
- 2Prescribed forms are standard/model forms — governments may modify them for local requirements, but only in consultation with the Accounts Officer.
- 3Accounts Officers may introduce changes to accounts returns from treasuries, but must consult the CAG where necessary.
- 4Ensures uniformity and constitutional accountability while allowing limited local flexibility.
- 5All treasury account forms have a constitutional and regulatory basis — they cannot be changed unilaterally.
- 6Applies to all government treasuries and sub-treasuries including those handling PAO/DTO functions.
Practical Example
The state of Maharashtra finds that its district treasuries need to track an additional column in their monthly accounts returns — specifically to capture the volume of e-payments processed through the PFMS portal, which is a newer financial management requirement not covered by the old model form. The Treasury Officer cannot simply add this column on their own. Under Rule 64, they raise a proposal to the Accountant General (Accounts and Entitlements), who evaluates whether the modification serves accounts purposes or merely administrative convenience. Since it affects the accounts return form prescribed by the CAG's model, the Accountant General consults the office of the CAG before approving the change. Only after this consultation does the new column get incorporated into the modified form for Maharashtra's district treasuries.
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.