Rule 65 — GAR
Original Rule Text
65. The manner in which thei 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
66. (1) Following the provisions of Rule 28 of the Government Accounting Rules relating to Form of Accounts of Union and State Govts. the pay: and allowances of a Government: servant: should be classified in accounts as part of scheme, activity or organisation (sub-head) under a programme (minor head) below a function (Major Head) to which the services of the Government servant closely relate. Where, however, the duties of a Government servant extend to several activities, programmes, functions etc. and it is not possible to classify ab initio his pay and. allowances under the appropriate sub-heads, the charges may be classified as part of the scheme or activity or organisation to which the major portion of the work of the Government servant relates.
(2) The transit pay and allowances of a Government servant proceeding to join an office whether on first appointment, or on transfer: from one department to: another either permanently or as a temporary measure, or proceeding on deputation to another Deptt. /Govt. or reverting therefrom should in absence of: special orders to the contrary, be borne by the Deptt/GGov.. to which the Govt. Servant is proceeding.
NOTE 1 -The transit pay: and allowances both ways of a government servant transferred on: foreign service will be borne by the foreign employer.
What This Means
Rule 65 is the counterpart of Rule 64, but applies specifically to departmental accounts — the accounts of departments that maintain their own initial and subsidiary accounts rather than operating solely through treasuries. The primary examples are Public Works Departments (PWD) and Forest Departments, but the rule applies to all departments that keep separate departmental accounts.
As with Rule 64, the forms of initial and subsidiary accounts for these departments, and the compiled accounts they submit to Accounts Offices, are prescribed by the President on the advice of the CAG. These are standard or model forms. State governments may modify them for local requirements, but only in consultation with the Accountant General. Central Ministries/Departments may modify them in consultation with their Principal Accounts Offices.
The rule then specifies different modification authorities for different types of changes. For changes to returns submitted to the Accountant General, the AG modifies with CAG's advice. For changes to returns submitted to Central Ministries/Departments' Chief Controller of Accounts (CCA) or Controller of Accounts, the CCA modifies in consultation with the CGA. This layered authority structure ensures proportionate oversight — local variations are possible, but fundamental form changes require higher-level approval.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Applies to departmental accounts (PWD, Forest, and similar departments maintaining their own accounts).
- 2Forms and compiled accounts returns are prescribed by the President on CAG's advice — same constitutional basis as treasury accounts (Rule 64).
- 3State governments: may modify forms in consultation with the Accountant General.
- 4Central Ministries/Departments: may modify forms in consultation with their Principal Accounts Offices.
- 5For changes to AG-submitted returns: AG modifies with CAG's advice.
- 6For Central Ministry returns: CCA/Controller of Accounts modifies in consultation with CGA.
Practical Example
The Central Public Works Department (CPWD) uses a standard Measurement Book (MB) and Works Abstract — prescribed forms under Rule 65 — to record expenditure on construction works. A CPWD Circle in a hilly region finds that the standard MB format does not have adequate space to capture the complex sub-contractor arrangements common in mountain construction contracts. The CPWD Circle proposes a modified MB format with additional columns for sub-contractor details. Since CPWD is a Central Government department, its Chief Controller of Accounts (CCA) evaluates the proposal. The CCA makes the modification in consultation with the Controller General of Accounts (CGA), as required by Rule 65(b). Once approved, the modified MB format is adopted for that Circle without requiring a national-level change to the standard model form.
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.