Rule 66 — GAR

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./Govt. 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. NOTE 2 :—The transit pay & allowances both in respect of the forward and return journeys of Government servant transferred to or from Missions and Offices abroad will be borne by the Ministry which plans the transfer of the official. However, the transit pay and allowances of the officers belonging to Indian Foreign Service (A) and Indian Foreign Service (B) in respect of their return journeys from abroad shall be debited to the Budget grant of the Ministry of External Affairs or the Ministry of Commerce and Industry where the official reports for duty. Travelling Expenses