Rule 65 — GAR

65. The manner in which the initial and subsidiary accounts shall be kept by departments like, Public Works, Forests, etc. and the forms in which the compiled accounts of these departments shall be rendered 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 State Governments according to local requirements in consultation with the Accountant General and by the Central Ministries/ Departments in consultation with their Principal Accounts Offices. Changes in detail, of accounts returns, as may be deemed necessary, may be introduced:-

(a) by the Accountant General concerned on the advice of the Comptroller and Auditor General of India, in respect of returns due to be submitted to them.

(b) in consultation with the Controller General of accounts by Chief Controller of Accounts/ Controller of Accounts/ Dy. Controller of Accounts of Ministries/ Departments of Central Government.

CHAPTER 8 Important General Orders Governing Classification Pay & Allowances (Other than Travelling Allowances) of Government Servants