Para 3.16.20 — MSO

C. Allocation of Expenditure between Capital and Revenue

3.16.20 As indicated earlier, the Controller General of Accounts prescribes the form of accounts on the advice of the Comptroller and Auditor General. The term "form of accounts" covers also the principles of classification and thus the ultimate responsibility for prescribing the correct classification of the transaction rests on the Controller General of Accounts. In determining the classification of doubtful items, if an Accountant General does not agree with the opinion of the Government, he should refer the matter to the Comptroller and Auditor General for consideration and taking up the case with the Controller General of Accounts, where ever necessary.