Government Accounting Rules, 1990 \u2014 Study Notes<\/title>\r\n<style>\r\n .elementor-section.elementor-section-stretched,\r\n .elementor-section-full_width,\r\n .elementor-container,\r\n .elementor-column,\r\n .elementor-column-wrap,\r\n .elementor-widget-wrap,\r\n .elementor-element {\r\n padding: 0 !important;\r\n margin: 0 !important;\r\n gap: 0 !important;\r\n }\r\n *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n :root {\r\n --navy: #0f2a4a;\r\n --blue: #1a5fa8;\r\n --sky: #2d8ecf;\r\n --teal: #0e8f7a;\r\n --amber: #c97c10;\r\n --red: #c0392b;\r\n --gold: #c89b0a;\r\n --purple: #7e3eb5;\r\n --text: #1c2b3a;\r\n --muted: #5a6d80;\r\n --border: #e0e8f0;\r\n --dr: #993C1D;\r\n --cr: #0F6E56;\r\n }\r\n html { scroll-behavior: smooth; }\r\n body {\r\n font-family: 'DM Sans', -apple-system, BlinkMacSystemFont, 'Segoe UI', sans-serif;\r\n background: #ffffff;\r\n color: var(--text);\r\n font-size: 15px;\r\n line-height: 1.85;\r\n }\r\n a { text-decoration: none; color: inherit; }\r\n\r\n \/* \u2500\u2500 HERO \u2500\u2500 *\/\r\n .hero {\r\n width: 100%;\r\n background: linear-gradient(130deg, #0f2a4a 0%, #1a5fa8 38%, #7e3eb5 78%, #c89b0a 100%);\r\n padding: 60px 48px 56px;\r\n color: #fff;\r\n position: relative;\r\n overflow: hidden;\r\n }\r\n .hero::before {\r\n content: ''; position: absolute; inset: 0;\r\n background: url(\"data:image\/svg+xml,%3Csvg width='60' height='60' viewBox='0 0 60 60' xmlns='http:\/\/www.w3.org\/2000\/svg'%3E%3Cg fill='none'%3E%3Cg fill='%23ffffff' fill-opacity='0.05'%3E%3Cpath d='M36 34v-4h-2v4h-4v2h4v4h2v-4h4v-2h-4zm0-30V0h-2v4h-4v2h4v4h2V6h4V4h-4zM6 34v-4H4v4H0v2h4v4h2v-4h4v-2H6zM6 4V0H4v4H0v2h4v4h2V6h4V4H6z'\/%3E%3C\/g%3E%3C\/g%3E%3C\/svg%3E\");\r\n pointer-events: none;\r\n }\r\n .hero::after {\r\n content: ''; position: absolute; right: -80px; top: -100px;\r\n width: 500px; height: 500px; border-radius: 50%;\r\n background: radial-gradient(circle, rgba(255,255,255,0.10) 0%, transparent 65%);\r\n pointer-events: none;\r\n }\r\n .hero-inner { max-width: 1100px; margin: 0 auto; position: relative; z-index: 1; }\r\n .hero-grid {\r\n display: grid;\r\n grid-template-columns: 1fr 320px;\r\n gap: 36px;\r\n align-items: center;\r\n }\r\n .hero-text { min-width: 0; }\r\n .hero-illustration {\r\n width: 320px; max-width: 100%;\r\n filter: drop-shadow(0 10px 22px rgba(0,0,0,0.22));\r\n animation: heroFloat 6s ease-in-out infinite;\r\n }\r\n .hero-illustration svg { width: 100%; height: auto; display: block; }\r\n @keyframes heroFloat {\r\n 0%, 100% { transform: translateY(0); }\r\n 50% { transform: translateY(-6px); }\r\n }\r\n .hero-kicker {\r\n display: inline-block;\r\n background: rgba(255,255,255,0.18); color: #fff;\r\n font-size: 11px; font-weight: 700;\r\n padding: 6px 14px; border-radius: 20px;\r\n letter-spacing: 0.14em; text-transform: uppercase;\r\n margin-bottom: 18px;\r\n backdrop-filter: blur(4px);\r\n }\r\n .hero h1 {\r\n font-family: 'Crimson Pro', Georgia, serif;\r\n font-size: clamp(30px, 4.5vw, 48px);\r\n font-weight: 700; line-height: 1.2;\r\n margin-bottom: 14px; color: #fff;\r\n text-shadow: 0 2px 8px rgba(0,0,0,0.18);\r\n }\r\n .hero-sub { font-size: 15px; opacity: 0.92; margin-bottom: 24px; max-width: 720px; color: #fff; }\r\n .hero-pills { display: flex; flex-wrap: wrap; gap: 8px; }\r\n .hero-pill {\r\n background: rgba(255,255,255,0.18);\r\n border: 1px solid rgba(255,255,255,0.30);\r\n color: #fff; font-size: 12px; font-weight: 600;\r\n padding: 6px 14px; border-radius: 20px;\r\n backdrop-filter: blur(6px);\r\n }\r\n\r\n \/* \u2500\u2500 BREADCRUMB \u2500\u2500 *\/\r\n .breadcrumb-bar { background: #fff; border-bottom: 1px solid var(--border); padding: 10px 48px; }\r\n .breadcrumb-inner {\r\n max-width: 1100px; margin: 0 auto;\r\n font-size: 12.5px; color: #aaa;\r\n display: flex; align-items: center; gap: 6px;\r\n }\r\n .breadcrumb-inner a { color: var(--blue); }\r\n .breadcrumb-inner a:hover { text-decoration: underline; }\r\n .breadcrumb-inner .sep { color: #ddd; }\r\n\r\n \/* \u2500\u2500 LAYOUT \u2500\u2500 *\/\r\n .layout {\r\n max-width: 1100px; margin: 0 auto;\r\n padding: 44px 48px 88px;\r\n display: grid;\r\n grid-template-columns: 256px 1fr;\r\n gap: 56px;\r\n align-items: start;\r\n }\r\n\r\n \/* \u2500\u2500 CHAPTER HEADING \u2500\u2500 *\/\r\n .chapter-heading-block {\r\n display: flex; align-items: center; gap: 14px;\r\n margin: 52px 0 22px;\r\n padding-bottom: 14px;\r\n border-bottom: 2.5px solid var(--navy);\r\n }\r\n .chapter-heading-block:first-child { margin-top: 0; }\r\n .chapter-badge {\r\n background: var(--navy); color: #fff;\r\n font-size: 10px; font-weight: 700;\r\n padding: 5px 16px; border-radius: 4px;\r\n letter-spacing: 0.1em; text-transform: uppercase;\r\n white-space: nowrap; flex-shrink: 0;\r\n }\r\n .chapter-heading-block h2 {\r\n font-family: 'Crimson Pro', Georgia, serif;\r\n font-size: 23px; font-weight: 700; color: var(--navy); margin: 0;\r\n }\r\n\r\n \/* \u2500\u2500 SECTION HEADING \u2500\u2500 *\/\r\n .section-heading-block {\r\n display: flex; align-items: center; gap: 12px;\r\n margin: 38px 0 14px;\r\n }\r\n .section-badge {\r\n background: var(--blue); color: #fff;\r\n font-size: 9.5px; font-weight: 700;\r\n padding: 4px 12px; border-radius: 3px;\r\n letter-spacing: 0.08em; white-space: nowrap; flex-shrink: 0;\r\n }\r\n .section-badge.amber { background: var(--amber); }\r\n .section-badge.teal { background: var(--teal); }\r\n .section-badge.purple { background: var(--purple); }\r\n .section-badge.red { background: var(--red); }\r\n .section-badge.gold { background: var(--gold); }\r\n .section-heading-block h3 { font-size: 17px; font-weight: 700; color: var(--navy); margin: 0; }\r\n\r\n .article h4 { font-size: 14.5px; font-weight: 700; color: var(--navy); margin: 22px 0 10px; }\r\n .article p { color: #2c3e50; margin-bottom: 12px; text-align: justify; hyphens: auto; }\r\n .article strong { color: #111; }\r\n\r\n \/* \u2500\u2500 ICON LIST \u2500\u2500 *\/\r\n .icon-list { list-style: none; margin: 0 0 14px; display: flex; flex-direction: column; gap: 8px; }\r\n .icon-list li { display: flex; align-items: flex-start; gap: 10px; font-size: 15px; color: #2c3e50; line-height: 1.78; text-align: justify; }\r\n .icon-list li .ico { font-size: 15px; flex-shrink: 0; margin-top: 4px; width: 20px; text-align: center; }\r\n\r\n \/* \u2500\u2500 CALLOUT \u2500\u2500 *\/\r\n .callout {\r\n border-left: 3px solid var(--blue);\r\n padding: 14px 18px; margin: 16px 0 20px;\r\n background: #f8fbff; border-radius: 0 6px 6px 0;\r\n }\r\n .callout.amber { border-left-color: var(--amber); background: #fffbf5; }\r\n .callout.red { border-left-color: var(--red); background: #fff8f7; }\r\n .callout.teal { border-left-color: var(--teal); background: #f4fdf9; }\r\n .callout.purple { border-left-color: var(--purple); background: #faf6ff; }\r\n .callout.gold { border-left-color: var(--gold); background: #fffcf0; }\r\n .callout-label {\r\n font-size: 10px; font-weight: 700; text-transform: uppercase;\r\n letter-spacing: 0.12em; margin-bottom: 8px; color: var(--blue);\r\n }\r\n .callout.amber .callout-label { color: var(--amber); }\r\n .callout.red .callout-label { color: var(--red); }\r\n .callout.teal .callout-label { color: var(--teal); }\r\n .callout.purple .callout-label { color: var(--purple); }\r\n .callout.gold .callout-label { color: #8a6a00; }\r\n .callout p { text-align: justify; }\r\n\r\n \/* \u2500\u2500 DEFINITION CARD \u2500\u2500 *\/\r\n .def-card {\r\n background: linear-gradient(135deg, #fffcf0 0%, #fff7e0 100%);\r\n border: 1.5px solid #e8c87a;\r\n border-radius: 12px; padding: 22px 26px;\r\n margin: 18px 0 26px; position: relative;\r\n }\r\n .def-card::before {\r\n content: '\u201c';\r\n position: absolute; top: 6px; left: 14px;\r\n font-family: Georgia, serif;\r\n font-size: 60px; color: rgba(200,155,10,0.25); line-height: 1;\r\n }\r\n .def-card .def-label {\r\n font-size: 10.5px; font-weight: 700; text-transform: uppercase;\r\n letter-spacing: 0.14em; color: #8a6a00; margin-bottom: 8px;\r\n position: relative; z-index: 1;\r\n }\r\n .def-card .def-text {\r\n font-size: 15px; color: #4a3500; line-height: 1.78;\r\n position: relative; z-index: 1;\r\n text-align: justify;\r\n }\r\n\r\n \/* \u2500\u2500 FLOW \u2500\u2500 *\/\r\n .flow { display: flex; flex-direction: column; margin: 18px 0 24px; }\r\n .flow-step { display: flex; align-items: flex-start; gap: 18px; position: relative; }\r\n .flow-step:not(:last-child)::after {\r\n content: ''; position: absolute; left: 19px; top: 42px;\r\n width: 2px; height: calc(100% - 6px);\r\n background: linear-gradient(180deg, var(--blue) 0%, #d0dce6 100%);\r\n }\r\n .flow-num {\r\n width: 40px; height: 40px; border-radius: 50%;\r\n background: var(--blue); color: #fff;\r\n display: flex; align-items: center; justify-content: center;\r\n font-weight: 700; font-size: 14px; flex-shrink: 0;\r\n }\r\n .flow-content { flex: 1; padding: 8px 0 26px; }\r\n .flow-content h5 { font-size: 14.5px; font-weight: 700; color: var(--navy); margin-bottom: 4px; }\r\n .flow-content p { font-size: 14px; color: var(--muted); margin: 0; }\r\n\r\n \/* \u2500\u2500 COMPARE TABLE \u2500\u2500 *\/\r\n .compare-table { width: 100%; border-collapse: collapse; margin: 16px 0 24px; border-radius: 8px; overflow: hidden; border: 1px solid var(--border); }\r\n .compare-table thead tr { background: var(--navy); color: #fff; }\r\n .compare-table th { padding: 12px 16px; text-align: left; font-size: 12.5px; font-weight: 700; }\r\n .compare-table td { padding: 11px 16px; font-size: 14px; border-bottom: 1px solid var(--border); color: #2c3e50; vertical-align: top; }\r\n .compare-table tr:nth-child(even) td { background: #f9fbfd; }\r\n .compare-table td.label-cell { font-weight: 700; color: var(--navy); background: #f1f5f9 !important; width: 22%; }\r\n\r\n \/* \u2500\u2500 PARTS LIST \u2500\u2500 *\/\r\n .parts-list {\r\n list-style: none; counter-reset: parts;\r\n margin: 14px 0 22px;\r\n display: flex; flex-direction: column; gap: 12px;\r\n }\r\n .parts-list > li {\r\n background: #fff;\r\n border: 1.5px solid var(--border);\r\n border-radius: 10px;\r\n padding: 16px 18px 16px 60px;\r\n position: relative;\r\n font-size: 14.5px; color: #2c3e50;\r\n line-height: 1.72;\r\n counter-increment: parts;\r\n text-align: justify;\r\n }\r\n .parts-list > li::before {\r\n content: counter(parts, lower-alpha);\r\n position: absolute; left: 16px; top: 16px;\r\n width: 32px; height: 32px;\r\n background: var(--blue); color: #fff;\r\n border-radius: 50%;\r\n display: flex; align-items: center; justify-content: center;\r\n font-size: 14px; font-weight: 700;\r\n font-family: 'JetBrains Mono', monospace;\r\n }\r\n .parts-list.roman > li::before { content: counter(parts, lower-roman); font-size: 12px; }\r\n .parts-list.decimal > li::before { content: counter(parts); font-size: 13px; }\r\n .parts-list.teal > li::before { background: var(--teal); }\r\n .parts-list.amber > li::before { background: var(--amber); }\r\n .parts-list.purple > li::before { background: var(--purple); }\r\n .parts-list.red > li::before { background: var(--red); }\r\n .parts-list.gold > li::before { background: var(--gold); }\r\n .parts-list > li strong { color: var(--navy); }\r\n\r\n \/* \u2500\u2500 NUMBERED LIST (slim) \u2500\u2500 *\/\r\n .num-list { list-style: none; counter-reset: numlist; margin: 14px 0 18px; }\r\n .num-list li {\r\n counter-increment: numlist;\r\n display: flex; align-items: flex-start; gap: 12px;\r\n margin-bottom: 8px; font-size: 14.5px; color: #2c3e50;\r\n line-height: 1.75;\r\n text-align: justify;\r\n }\r\n .num-list li::before {\r\n content: counter(numlist);\r\n background: var(--blue); color: #fff;\r\n width: 26px; height: 26px; border-radius: 50%;\r\n display: flex; align-items: center; justify-content: center;\r\n font-size: 12px; font-weight: 700; flex-shrink: 0; margin-top: 2px;\r\n font-family: 'JetBrains Mono', monospace;\r\n }\r\n .num-list.amber li::before { background: var(--amber); }\r\n .num-list.teal li::before { background: var(--teal); }\r\n\r\n \/* \u2500\u2500 HIGHLIGHT BOX \u2500\u2500 *\/\r\n .highlight-box {\r\n background: linear-gradient(135deg, #f0f7ff 0%, #e8f1fc 100%);\r\n border-left: 4px solid var(--blue);\r\n border-radius: 0 10px 10px 0;\r\n padding: 16px 20px;\r\n margin: 16px 0 22px;\r\n }\r\n .highlight-box .hl-label {\r\n font-size: 10px; font-weight: 700; text-transform: uppercase;\r\n letter-spacing: 0.12em; color: var(--blue); margin-bottom: 6px;\r\n }\r\n .highlight-box .hl-text { font-size: 14.5px; color: #2c3e50; line-height: 1.72; text-align: justify; }\r\n\r\n \/* \u2500\u2500 STAT GRID \u2500\u2500 *\/\r\n .stat-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 12px; margin: 18px 0 26px; }\r\n .stat-card {\r\n background: #fff; border: 1.5px solid var(--border);\r\n border-radius: 10px; padding: 16px;\r\n text-align: center;\r\n }\r\n .stat-card.b { border-color: #9dc3ec; background: #f0f7ff; }\r\n .stat-card.t { border-color: #7fd3c5; background: #f0fdf8; }\r\n .stat-card.a { border-color: #f0d58a; background: #fffbf0; }\r\n .stat-card.r { border-color: #f5a0a0; background: #fff5f5; }\r\n .stat-card .stat-num {\r\n font-family: 'JetBrains Mono', monospace;\r\n font-size: 22px; font-weight: 700;\r\n color: var(--navy); line-height: 1.1;\r\n margin-bottom: 6px;\r\n }\r\n .stat-card.b .stat-num { color: var(--blue); }\r\n .stat-card.t .stat-num { color: var(--teal); }\r\n .stat-card.a .stat-num { color: var(--amber); }\r\n .stat-card.r .stat-num { color: var(--red); }\r\n .stat-card .stat-label { font-size: 11px; font-weight: 700; text-transform: uppercase; letter-spacing: 0.06em; color: var(--muted); }\r\n .stat-card .stat-icon { font-size: 24px; margin-bottom: 4px; display: block; }\r\n\r\n \/* \u2500\u2500 CATEGORY CARDS \u2500\u2500 *\/\r\n .cat-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 14px; margin: 20px 0 28px; }\r\n .cat-grid.three { grid-template-columns: repeat(3, 1fr); }\r\n .cat-grid.four { grid-template-columns: repeat(4, 1fr); }\r\n .cat-card { border-radius: 10px; padding: 18px 18px; border: 1.5px solid var(--border); }\r\n .cat-card.a { border-color: #9dc3ec; background: #f0f7ff; }\r\n .cat-card.b { border-color: #7fd3c5; background: #f0fdf8; }\r\n .cat-card.c { border-color: #f0d58a; background: #fffbf0; }\r\n .cat-card.d { border-color: #f5a0a0; background: #fff5f5; }\r\n .cat-card.e { border-color: #d1baf0; background: #f9f5ff; }\r\n .cat-label { font-size: 9.5px; font-weight: 700; text-transform: uppercase; letter-spacing: 0.12em; color: var(--muted); margin-bottom: 6px; }\r\n .cat-title { font-size: 14.5px; font-weight: 700; color: var(--navy); margin-bottom: 8px; }\r\n .cat-card.a .cat-title { color: var(--blue); }\r\n .cat-card.b .cat-title { color: var(--teal); }\r\n .cat-card.c .cat-title { color: var(--amber); }\r\n .cat-card.d .cat-title { color: var(--red); }\r\n .cat-card.e .cat-title { color: var(--purple); }\r\n .cat-card p { font-size: 13px; color: #2c3e50; line-height: 1.7; text-align: justify; }\r\n .cat-badge { display: inline-block; font-size: 24px; font-weight: 900; margin-bottom: 6px; font-family: 'Crimson Pro', Georgia, serif; line-height: 1; }\r\n .cat-card.a .cat-badge { color: var(--blue); }\r\n .cat-card.b .cat-badge { color: var(--teal); }\r\n .cat-card.c .cat-badge { color: var(--amber); }\r\n .cat-card.d .cat-badge { color: var(--red); }\r\n .cat-card.e .cat-badge { color: var(--purple); }\r\n\r\n \/* \u2500\u2500 SCHEDULE BANNER \u2500\u2500 *\/\r\n .schedule-banner { border: 2px solid var(--amber); border-radius: 10px; padding: 22px 24px; margin: 20px 0 26px; background: #fffcf0; position: relative; }\r\n .schedule-stamp { position: absolute; top: -11px; left: 20px; background: var(--amber); color: #fff; font-size: 10px; font-weight: 700; letter-spacing: 0.1em; text-transform: uppercase; padding: 3px 14px; border-radius: 4px; }\r\n .schedule-banner h4 { font-size: 15px; font-weight: 700; color: #4a3500; margin-bottom: 12px; margin-top: 8px; }\r\n\r\n \/* \u2500\u2500 TAGS \u2500\u2500 *\/\r\n .tag-yes { background: #edfaf6; color: var(--teal); border-radius: 4px; padding: 2px 8px; font-size: 12px; font-weight: 700; }\r\n .tag-no { background: #fef3f2; color: var(--red); border-radius: 4px; padding: 2px 8px; font-size: 12px; font-weight: 700; }\r\n .tag-b { background: #e8f2ff; color: var(--blue); border-radius: 4px; padding: 2px 8px; font-size: 12px; font-weight: 700; }\r\n .tag-c { background: #fff8e8; color: var(--amber); border-radius: 4px; padding: 2px 8px; font-size: 12px; font-weight: 700; }\r\n\r\n \/* \u2500\u2500 CHAPTER PANE (tab-style switching) \u2500\u2500 *\/\r\n .chapter-pane { display: none; animation: fadeIn 0.3s ease; }\r\n .chapter-pane.active { display: block; }\r\n @keyframes fadeIn {\r\n from { opacity: 0; transform: translateY(4px); }\r\n to { opacity: 1; transform: translateY(0); }\r\n }\r\n\r\n \/* \u2500\u2500 SIDEBAR \u2500\u2500 *\/\r\n .sidebar { position: sticky; top: 24px; max-height: calc(100vh - 48px); }\r\n .toc-card {\r\n background: #fff; border: 1px solid var(--border);\r\n border-radius: 12px; padding: 16px 12px;\r\n max-height: calc(100vh - 48px); overflow-y: auto;\r\n }\r\n .toc-card-title {\r\n font-size: 10px; font-weight: 700;\r\n text-transform: uppercase; letter-spacing: 0.14em;\r\n color: var(--muted); margin: 4px 0 14px; padding: 0 4px;\r\n }\r\n .toc-chapter { margin-bottom: 8px; }\r\n .toc-chapter-header {\r\n background: var(--navy);\r\n border-radius: 10px;\r\n padding: 12px;\r\n color: #fff;\r\n cursor: pointer;\r\n display: flex; align-items: center; gap: 10px;\r\n list-style: none;\r\n transition: background 0.18s;\r\n }\r\n .toc-chapter-header::-webkit-details-marker { display: none; }\r\n .toc-chapter-header:hover { background: #173860; }\r\n .toc-ch-badge {\r\n background: #ffd95a;\r\n color: #0f2a4a;\r\n font-size: 10px; font-weight: 800;\r\n letter-spacing: 0.06em;\r\n padding: 4px 8px; border-radius: 5px;\r\n flex-shrink: 0;\r\n min-width: 38px;\r\n text-align: center;\r\n line-height: 1;\r\n }\r\n .toc-ch-title {\r\n flex: 1;\r\n font-size: 13.5px;\r\n font-weight: 700;\r\n line-height: 1.25;\r\n color: #fff;\r\n }\r\n .toc-ch-chev {\r\n font-size: 10px;\r\n color: rgba(255,255,255,0.8);\r\n transition: transform 0.22s ease;\r\n flex-shrink: 0;\r\n }\r\n .toc-chapter[open] > .toc-chapter-header { background: #173860; }\r\n .toc-chapter[open] > .toc-chapter-header .toc-ch-chev { transform: rotate(90deg); }\r\n .toc-sub-wrap {\r\n position: relative;\r\n margin: 6px 0 6px 18px;\r\n padding-left: 14px;\r\n }\r\n .toc-sub-wrap::before {\r\n content: '';\r\n position: absolute;\r\n left: 0; top: 6px; bottom: 8px;\r\n width: 1px;\r\n background: repeating-linear-gradient(to bottom, #d0d8e2 0px, #d0d8e2 2px, transparent 2px, transparent 5px);\r\n }\r\n .toc-sub-list { list-style: none; }\r\n .toc-sub-list li {\r\n display: flex;\r\n align-items: flex-start;\r\n gap: 6px;\r\n padding: 5px 4px 5px 0;\r\n }\r\n .toc-sub-num {\r\n flex-shrink: 0;\r\n font-family: 'JetBrains Mono', monospace;\r\n font-size: 10.5px;\r\n color: var(--muted);\r\n font-weight: 600;\r\n line-height: 1.5;\r\n min-width: 32px;\r\n padding-top: 1px;\r\n }\r\n .toc-sub-list a {\r\n flex: 1;\r\n font-size: 13px;\r\n color: #2c3e50;\r\n line-height: 1.45;\r\n padding: 1px 4px;\r\n border-radius: 3px;\r\n transition: color 0.15s;\r\n }\r\n .toc-sub-list a:hover { color: var(--blue); }\r\n .toc-sub-list a.active { color: var(--blue); font-weight: 700; }\r\n .toc-sub-list .toc-app .toc-sub-num,\r\n .toc-sub-list .toc-app a { color: var(--purple); }\r\n .toc-sub-list .toc-app a:hover,\r\n .toc-sub-list .toc-app a.active { color: #5a2a8a; font-weight: 700; }\r\n\r\n \/* \u2500\u2500 RECAP \u2500\u2500 *\/\r\n .recap {\r\n background: linear-gradient(135deg, #0f2a4a 0%, #1a3d6a 100%);\r\n border-radius: 14px; padding: 28px 30px;\r\n margin: 44px 0 0; color: #fff;\r\n }\r\n .recap-title {\r\n font-family: 'Crimson Pro', Georgia, serif;\r\n font-size: 20px; font-weight: 700;\r\n margin-bottom: 18px;\r\n display: flex; align-items: center; gap: 10px;\r\n }\r\n .recap table { width: 100%; border-collapse: collapse; }\r\n .recap th, .recap td {\r\n padding: 10px 14px;\r\n text-align: left;\r\n border-bottom: 1px solid rgba(255,255,255,0.12);\r\n font-size: 13.5px;\r\n }\r\n .recap th { font-size: 11px; text-transform: uppercase; letter-spacing: 0.1em; opacity: 0.7; font-weight: 700; }\r\n .recap td:first-child { font-weight: 700; color: #ffd700; width: 36%; }\r\n .recap td strong { color: #ffd95a; font-weight: 700; }\r\n .recap td:first-child strong { color: inherit; }\r\n\r\n \/* \u2500\u2500 RESPONSIVE \u2500\u2500 *\/\r\n @media (max-width: 860px) {\r\n .layout { grid-template-columns: 1fr; gap: 32px; padding: 28px 24px 64px; }\r\n .sidebar { position: static; }\r\n .stat-grid, .cat-grid, .cat-grid.three, .cat-grid.four { grid-template-columns: 1fr 1fr; }\r\n .hero { padding: 48px 24px 44px; }\r\n .breadcrumb-bar { padding: 10px 24px; }\r\n .hero-grid { grid-template-columns: 1fr; gap: 24px; text-align: left; }\r\n .hero-illustration { width: 240px; margin: 0 auto; }\r\n }\r\n @media (max-width: 500px) {\r\n .hero h1 { font-size: 26px; }\r\n .stat-grid, .cat-grid, .cat-grid.three, .cat-grid.four { grid-template-columns: 1fr; }\r\n .hero-illustration { display: none; }\r\n .compare-table td.label-cell { width: auto; }\r\n }\r\n<\/style>\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Crimson+Pro:wght@400;600;700&family=DM+Sans:wght@400;500;700&family=JetBrains+Mono:wght@400;700&display=swap\" rel=\"stylesheet\">\r\n<\/head>\r\n<body>\r\n\r\n\r\n<div class=\"hero\">\r\n <div class=\"hero-inner hero-grid\">\r\n <div class=\"hero-text\">\r\n <span class=\"hero-kicker\">Study Notes \u00b7 Constitutional Framework<\/span>\r\n <h1>Government Accounting Rules, 1990<\/h1>\r\n <p class=\"hero-sub\">Made by the President under Article 150 of the Constitution on the advice of the C&AG. These rules prescribe the form in which the Union, the States, and the Union Territory Governments shall keep their accounts \u2014 including the basic principles, structure, classification, and inter-government adjustments.<\/p>\r\n <div class=\"hero-pills\">\r\n <span class=\"hero-pill\">8 Chapters<\/span>\r\n <span class=\"hero-pill\">72 Rules<\/span>\r\n <span class=\"hero-pill\">5 Appendices<\/span>\r\n <span class=\"hero-pill\">Effective 1 April 1990<\/span>\r\n <\/div>\r\n <\/div>\r\n <div class=\"hero-illustration\" aria-hidden=\"true\">\r\n <svg viewBox=\"0 0 320 280\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" role=\"img\" aria-label=\"Constitution book with scales and emblem\">\r\n <ellipse cx=\"160\" cy=\"245\" rx=\"125\" ry=\"14\" fill=\"rgba(0,0,0,0.18)\"\/>\r\n <g transform=\"translate(50,90)\">\r\n <rect x=\"6\" y=\"8\" width=\"220\" height=\"150\" rx=\"4\" fill=\"rgba(0,0,0,0.18)\"\/>\r\n <rect x=\"0\" y=\"0\" width=\"220\" height=\"150\" rx=\"6\" fill=\"#7e3eb5\" stroke=\"#4a1f7e\" stroke-width=\"1.5\"\/>\r\n <rect x=\"14\" y=\"14\" width=\"192\" height=\"122\" rx=\"3\" fill=\"none\" stroke=\"#c89b0a\" stroke-width=\"1.5\"\/>\r\n <rect x=\"40\" y=\"38\" width=\"140\" height=\"3\" fill=\"#c89b0a\"\/>\r\n <rect x=\"50\" y=\"50\" width=\"120\" height=\"2\" fill=\"#c89b0a\" opacity=\"0.7\"\/>\r\n <circle cx=\"110\" cy=\"86\" r=\"22\" fill=\"none\" stroke=\"#c89b0a\" stroke-width=\"1.5\"\/>\r\n <circle cx=\"110\" cy=\"86\" r=\"14\" fill=\"none\" stroke=\"#c89b0a\" stroke-width=\"1\" opacity=\"0.7\"\/>\r\n <text x=\"110\" y=\"92\" text-anchor=\"middle\" font-family=\"Crimson Pro, serif\" font-size=\"14\" font-weight=\"700\" fill=\"#c89b0a\">\u00a7<\/text>\r\n <rect x=\"50\" y=\"116\" width=\"120\" height=\"2\" fill=\"#c89b0a\" opacity=\"0.7\"\/>\r\n <rect x=\"60\" y=\"124\" width=\"100\" height=\"2\" fill=\"#c89b0a\" opacity=\"0.5\"\/>\r\n <\/g>\r\n <g transform=\"translate(220,40)\">\r\n <line x1=\"20\" y1=\"10\" x2=\"20\" y2=\"60\" stroke=\"#daa520\" stroke-width=\"2\"\/>\r\n <line x1=\"0\" y1=\"20\" x2=\"40\" y2=\"20\" stroke=\"#daa520\" stroke-width=\"2\"\/>\r\n <line x1=\"6\" y1=\"20\" x2=\"6\" y2=\"30\" stroke=\"#daa520\" stroke-width=\"1.2\"\/>\r\n <path d=\"M -2 30 Q 6 42 14 30\" fill=\"none\" stroke=\"#daa520\" stroke-width=\"1.8\"\/>\r\n <line x1=\"34\" y1=\"20\" x2=\"34\" y2=\"30\" stroke=\"#daa520\" stroke-width=\"1.2\"\/>\r\n <path d=\"M 26 30 Q 34 42 42 30\" fill=\"none\" stroke=\"#daa520\" stroke-width=\"1.8\"\/>\r\n <rect x=\"14\" y=\"58\" width=\"12\" height=\"4\" fill=\"#daa520\"\/>\r\n <\/g>\r\n <g transform=\"translate(40,40)\">\r\n <rect x=\"0\" y=\"0\" width=\"38\" height=\"38\" rx=\"4\" fill=\"#daa520\" stroke=\"#8a6a00\" stroke-width=\"1.4\"\/>\r\n <text x=\"19\" y=\"26\" text-anchor=\"middle\" font-family=\"Crimson Pro, serif\" font-size=\"20\" font-weight=\"700\" fill=\"#5a4500\">150<\/text>\r\n <text x=\"19\" y=\"36\" text-anchor=\"middle\" font-family=\"DM Sans, sans-serif\" font-size=\"5\" font-weight=\"700\" fill=\"#5a4500\">ART.<\/text>\r\n <\/g>\r\n <g fill=\"#fff\" opacity=\"0.85\">\r\n <circle cx=\"20\" cy=\"100\" r=\"2\"\/>\r\n <circle cx=\"290\" cy=\"180\" r=\"1.5\"\/>\r\n <circle cx=\"280\" cy=\"120\" r=\"1.5\"\/>\r\n <circle cx=\"50\" cy=\"200\" r=\"2\"\/>\r\n <\/g>\r\n <g stroke=\"#fff\" stroke-width=\"1\" opacity=\"0.8\" fill=\"none\">\r\n <path d=\"M 15 70 l 0 -8 M 11 66 l 8 0\"\/>\r\n <path d=\"M 295 100 l 0 -6 M 292 97 l 6 0\"\/>\r\n <\/g>\r\n <\/svg>\r\n <\/div>\r\n <\/div>\r\n<\/div>\r\n\r\n\r\n<div class=\"breadcrumb-bar\">\r\n <div class=\"breadcrumb-inner\">\r\n <a href=\"https:\/\/promotionexams.com\/\">Home<\/a>\r\n <span class=\"sep\">\u203a<\/span>\r\n <a href=\"https:\/\/promotionexams.com\/?page_id=9409\">Notes<\/a>\r\n <span class=\"sep\">\u203a<\/span>\r\n <span>Government Accounting Rules, 1990<\/span>\r\n <\/div>\r\n<\/div>\r\n\r\n<div class=\"layout\">\r\n\r\n \r\n <aside class=\"sidebar\">\r\n <div class=\"toc-card\">\r\n <div class=\"toc-card-title\">Table of Contents<\/div>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"1\" open>\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 1<\/span>\r\n <span class=\"toc-ch-title\">Introductory & Authority<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">1.1<\/span><a href=\"#ch1-source\">Constitutional Source<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.2<\/span><a href=\"#ch1-title\">Title & Commencement<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.3<\/span><a href=\"#ch1-defs\">15 Definitions (Rule 2)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.4<\/span><a href=\"#ch1-articles\">Constitutional Articles in View<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.5<\/span><a href=\"#ch1-annual\">Annual Accounts & C&AG Reports<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.6<\/span><a href=\"#ch1-supp\">Subsidiary Instructions & Doubts<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch1-recap\">Chapter 1 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"2\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 2<\/span>\r\n <span class=\"toc-ch-title\">System of Accounts<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">2.1<\/span><a href=\"#ch2-rbi\">RBI Agreement (Rule 7)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.2<\/span><a href=\"#ch2-bank\">Account with Bank (Rule 8)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.3<\/span><a href=\"#ch2-state\">State Govt Accounts (Rules 9\u201313)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.4<\/span><a href=\"#ch2-central\">Central Feeder Network (Rule 14)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.5<\/span><a href=\"#ch2-stateag\">State AG Feeder (Rule 15)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.6<\/span><a href=\"#ch2-inter\">Inter-Office Accounts (Rule 16)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.7<\/span><a href=\"#ch2-annual\">Annual Accounts Authorities (R 17)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.8<\/span><a href=\"#ch2-proforma\">Proforma Accounts (R 18\u201319)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch2-recap\">Chapter 2 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"3\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 3<\/span>\r\n <span class=\"toc-ch-title\">Form & Structure<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">3.1<\/span><a href=\"#ch3-period\">Period \u00b7 Cash \u00b7 Currency (R 20\u201322)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.2<\/span><a href=\"#ch3-parts\">Three Parts of Accounts (R 23)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.3<\/span><a href=\"#ch3-sectors\">Sectors & Sub-sectors (R 24)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.4<\/span><a href=\"#ch3-codes\">4-Digit Code System (R 25)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.5<\/span><a href=\"#ch3-tiers\">5-Tier Classification (R 26)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.6<\/span><a href=\"#ch3-charged\">Charged vs Voted (R 27)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.7<\/span><a href=\"#ch3-capital\">Capital vs Revenue (R 30\u201331)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.8<\/span><a href=\"#ch3-misc\">Multi-Head, Exchange, Misc (R 32\u201337)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.9<\/span><a href=\"#ch3-writeoff\">Write-off \u2014 Rule 38<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch3-recap\">Chapter 3 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"4\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 4<\/span>\r\n <span class=\"toc-ch-title\">Recovery of Charges<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">4.1<\/span><a href=\"#ch4-intro\">Introductory (Rule 39)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.2<\/span><a href=\"#ch4-between\">Adjustment Between Govts (R 40)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.3<\/span><a href=\"#ch4-foreign\">Foreign Govts & Outside Bodies (R 41)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.4<\/span><a href=\"#ch4-service\">Service vs Commercial Depts (R 42)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.5<\/span><a href=\"#ch4-defence\">Defence Exception (R 46)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.6<\/span><a href=\"#ch4-branches\">Branches & Store Depts (R 47\u201350)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch4-recap\">Chapter 4 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"5\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 5<\/span>\r\n <span class=\"toc-ch-title\">Recoveries Classification<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">5.1<\/span><a href=\"#ch5-meaning\">Meaning of \"Recovery\" (R 52)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.2<\/span><a href=\"#ch5-non-govt\">From Non-Govt Parties (R 53)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.3<\/span><a href=\"#ch5-same\">Between Same Govt's Depts (R 54)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.4<\/span><a href=\"#ch5-stock\">Stock & Suspense (R 55)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.5<\/span><a href=\"#ch5-capital\">Capital Account Recoveries (R 56)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch5-recap\">Chapter 5 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"6\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 6<\/span>\r\n <span class=\"toc-ch-title\">Pay, Allowances & Travel<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">6.1<\/span><a href=\"#ch6-pay\">Pay & Allowances (R 66)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.2<\/span><a href=\"#ch6-transit\">Transit Pay on Transfer<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.3<\/span><a href=\"#ch6-leave\">Leave Salary & Pension (App 5)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.4<\/span><a href=\"#ch6-foreign\">Foreign Service Contributions<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.5<\/span><a href=\"#ch6-travel\">Travelling Expenses (R 67)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.6<\/span><a href=\"#ch6-military\">Military Reservists & Special Cases<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch6-recap\">Chapter 6 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"7\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 7<\/span>\r\n <span class=\"toc-ch-title\">Misc. Classification Orders<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">7.1<\/span><a href=\"#ch7-contrib\">Contributions by\/to Govt (R 68)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.2<\/span><a href=\"#ch7-civil\">Civil Advances \u2014 8550 (R 69)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.3<\/span><a href=\"#ch7-refunds\">Refunds of Revenue (R 70)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.4<\/span><a href=\"#ch7-sale-land\">Sale of Land \u2014 Schedule I (R 71)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.5<\/span><a href=\"#ch7-sale-bldg\">Sale of Buildings \u2014 Schedule II<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.6<\/span><a href=\"#ch7-municipal\">Municipal Rates & Taxes (R 72)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch7-recap\">Chapter 7 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"8\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 8<\/span>\r\n <span class=\"toc-ch-title\">Appendices Reference<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">8.1<\/span><a href=\"#ch8-app1\">App 1 \u2014 Constitutional Articles<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.2<\/span><a href=\"#ch8-app2\">App 2 \u2014 CGA Organisation<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.3<\/span><a href=\"#ch8-app3\">App 3 \u2014 C&AG's Act<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.4<\/span><a href=\"#ch8-app4\">App 4 \u2014 Plan Grants & Loans<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.5<\/span><a href=\"#ch8-app5\">App 5 \u2014 Inter-Govt Adjustments<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.6<\/span><a href=\"#ch8-slips\">Correction Slips<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch8-recap\">Chapter 8 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <\/div>\r\n <\/aside>\r\n\r\n <main class=\"article\">\r\n\r\n \r\n <section class=\"chapter-pane active\" id=\"pane-ch1\" data-chapter=\"1\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch1-source\">\r\n <span class=\"chapter-badge\">CH 1 \u00b7 PART A<\/span>\r\n <h2>Constitutional Source & Preamble<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">The animating provision<\/div>\r\n <div class=\"def-text\">\r\n <strong>Article 150 of the Constitution<\/strong> says: \"The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe.\" In exercise of that power, and on the C&AG's advice, the President made the Government Accounting Rules, 1990 \u2014 incorporating also the general principles of Government accounting laid down by the C&AG for departmental guidance.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">Who exercises the President's power in practice?<\/div>\r\n <p>The function of prescribing the form is exercised by the <strong>Controller General of Accounts (CGA)<\/strong>, Ministry of Finance (Department of Expenditure), on behalf of the President.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch1-title\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Title & Commencement (Rule 1)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\udcdc<\/span><span>These rules are titled <strong>\"Government Accounting Rules, 1990\"<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udcc5<\/span><span>They came into force with effect from <strong>1 April 1990<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udf10<\/span><span>They apply to the <strong>Union, all States, and Union Territory Governments<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch1-defs\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>The 15 Definitions of Rule 2<\/h3>\r\n <\/div>\r\n\r\n <p>Rule 2 fixes the vocabulary that runs through the whole document. Each of these 15 expressions has the meaning given below unless context requires otherwise:<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <thead>\r\n <tr><th>Term<\/th><th>Definition (paraphrased)<\/th><\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">(a) Accountant General<\/td><td>Head of an Office of Accounts subordinate to the C&AG.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(b) Bank<\/td><td>Any branch of SBI acting as RBI's agent under the RBI Act 1934, any branch of a subsidiary bank under the SBI (Subsidiary Banks) Act 1959 authorised to transact Govt business, or any other bank appointed by RBI under s. 45(1) of the RBI Act.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(c) Chief Accounting Authority<\/td><td>Secretary of a Ministry \/ Dept of GoI under Departmentalised Accounting \u2014 or, for a UT with separated accounts, its Chief Secretary \/ Chief Commissioner.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(d) Civil Accounts Officer<\/td><td>An Accounts Officer under the C&AG, or a Principal AO \/ PAO under Departmentalisation of Central (Civil) Accounts, or under separated UT accounts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(e) Comptroller & Auditor General<\/td><td>The C&AG of India appointed under <strong>Article 148<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(f) Controller General of Accounts<\/td><td>CGA in the Ministry of Finance (Dept of Expenditure) \u2014 responsible for prescribing the form of accounts and framing \/ revising rules and manuals on behalf of the President under Article 150 on the C&AG's advice.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(g) Consolidated Fund<\/td><td>The Consolidated Fund of India \/ a State \/ a UT Government under Article 266(1) and the UT Act 1963 \u2014 as context may imply (see App 1).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(h) Contingency Fund<\/td><td>The Contingency Fund of India \/ a State \/ a UT Govt under Article 267 or s. 48 of the UT Act 1963 (App 1).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(i) Defence Department<\/td><td>The Department of GoI whose expenditure is met from the Demands for Grants relating to Defence Services.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(j) Government<\/td><td>Central (Union) Govt, a State Govt, a UT Govt, or all three, as context may imply.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(k) Public Account<\/td><td>Public Account of India \/ a State referred to in Article 266(2) (App 3).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(l) Reserve Bank<\/td><td>Any office or branch of the Banking Department of the RBI constituted under the RBI Act 1934.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(m) State<\/td><td>A State in the First Schedule to the Constitution, unless context says otherwise.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(n) The Constitution<\/td><td>The Constitution of India.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(o) Treasury<\/td><td>Includes a sub-treasury.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch1-articles\">\r\n <span class=\"chapter-badge\">CH 1 \u00b7 PART B<\/span>\r\n <h2>Articles of the Constitution to Keep in View<\/h2>\r\n <\/div>\r\n\r\n <p>Rule 3 requires that the form of accounts must be devised keeping in view various provisions of the Constitution and the UT Act 1963 \u2014 particularly those reproduced in <strong>Appendix 1<\/strong>. The five anchor articles are:<\/p>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <span class=\"cat-badge\">266<\/span>\r\n <div class=\"cat-label\">Funds<\/div>\r\n <div class=\"cat-title\">Consolidated Fund & Public Account<\/div>\r\n <p>(1) All revenues, loans raised, repayments \u2192 Consolidated Fund of India \/ State. (2) All other public moneys \u2192 Public Account. (3) No moneys out of Consolidated Fund except by law.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <span class=\"cat-badge\">267<\/span>\r\n <div class=\"cat-label\">Imprest<\/div>\r\n <div class=\"cat-title\">Contingency Fund<\/div>\r\n <p>Parliament \/ State Legislature may by law establish a Contingency Fund (imprest) at the disposal of the President \/ Governor to meet unforeseen expenditure pending authorisation.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <span class=\"cat-badge\">283<\/span>\r\n <div class=\"cat-label\">Custody<\/div>\r\n <div class=\"cat-title\">Custody of Funds<\/div>\r\n <p>Custody, payment into & withdrawal from these Funds regulated by law made by Parliament \/ Legislature, and until then by rules made by President \/ Governor.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <span class=\"cat-badge\">112<\/span>\r\n <div class=\"cat-label\">Budget<\/div>\r\n <div class=\"cat-title\">Annual Financial Statement<\/div>\r\n <p>Estimated receipts & expenditure must be laid before Parliament every year \u2014 distinguishing \"charged\" expenditure from \"voted\" expenditure.<\/p>\r\n <\/div>\r\n <div class=\"cat-card e\">\r\n <span class=\"cat-badge\">150<\/span>\r\n <div class=\"cat-label\">Form<\/div>\r\n <div class=\"cat-title\">Form of Accounts<\/div>\r\n <p>Accounts of Union & States to be kept in such form as the President may prescribe on the C&AG's advice. The constitutional foundation of GAR 1990 itself.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Note on the CGA & C&AG<\/div>\r\n <p>The CGA's duties are listed in <strong>Appendix 2<\/strong>. The C&AG's duties and powers \u2014 under Sections 10, 11, and 22 of the <em>Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act 1971<\/em> \u2014 are reproduced in <strong>Appendix 3<\/strong>, along with Presidential orders relieving the C&AG of certain accounting responsibilities.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch1-annual\">\r\n <span class=\"section-badge purple\">\u00a73<\/span>\r\n <h3>Annual Accounts \u2014 Rule 4<\/h3>\r\n <\/div>\r\n\r\n <p>Every year, from the accounts compiled by the authorities maintaining them, annual accounts <strong>including Appropriation Accounts<\/strong> are prepared and certified by the C&AG. The C&AG's reports go to:<\/p>\r\n\r\n <div class=\"flow\">\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">1<\/div>\r\n <div class=\"flow-content\">\r\n <h5>President<\/h5>\r\n <p>For Union accounts.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">2<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Governor<\/h5>\r\n <p>For a State.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">3<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Administrator<\/h5>\r\n <p>For a UT having a Legislative Assembly.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">4<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Laid before the legislature<\/h5>\r\n <p>Each of them then causes the accounts & report to be laid before Parliament or the State \/ UT Legislature.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch1-supp\">\r\n <span class=\"section-badge gold\">\u00a74<\/span>\r\n <h3>Subsidiary Instructions & Removal of Doubts (Rules 5\u20136)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\udcd8<\/span><span><strong>Rule 5 \u2014 Subsidiary Instructions:<\/strong> The CGA may issue subsidiary instructions (for AGs, PAOs, departmental officers) supplementing these basic rules \u2014 on the C&AG's advice \u2014 from time to time.<\/span><\/li>\r\n <li><span class=\"ico\">\u2753<\/span><span><strong>Rule 6 \u2014 Doubts:<\/strong> Any doubt on the interpretation of these rules is referred to the <strong>CGA<\/strong>, who decides it on the advice of the C&AG.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\u2b50 Why this Chapter matters<\/div>\r\n <div class=\"hl-text\">Chapter 1 is the legal backbone. It fixes <em>who<\/em> may prescribe the form (President, advised by C&AG, exercised by CGA), <em>what<\/em> the foundational vocabulary means, and <em>which<\/em> constitutional articles govern the design of every later rule.<\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"ch1-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 1 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Authority for GAR 1990<\/td><td><strong>Article 150<\/strong> \u2014 President on advice of C&AG<\/td><\/tr>\r\n <tr><td>Function exercised by<\/td><td><strong>CGA<\/strong>, Ministry of Finance (Dept of Expenditure)<\/td><\/tr>\r\n <tr><td>Effective date<\/td><td>1 April 1990<\/td><\/tr>\r\n <tr><td>Number of definitions<\/td><td>15 (Rule 2, (a) to (o))<\/td><\/tr>\r\n <tr><td>C&AG's appointment<\/td><td>Article 148<\/td><\/tr>\r\n <tr><td>Anchor articles<\/td><td>112 \u00b7 148 \u00b7 150 \u00b7 266 \u00b7 267 \u00b7 283<\/td><\/tr>\r\n <tr><td>CGA's duties listed in<\/td><td>Appendix 2<\/td><\/tr>\r\n <tr><td>C&AG's duties listed in<\/td><td>Appendix 3 (s. 10, 11, 22 of 1971 Act)<\/td><\/tr>\r\n <tr><td>Constitutional Articles in App 1<\/td><td>112, 150, 151, 244, 266, 267, 283 + UT Act ss. 47\u201349<\/td><\/tr>\r\n <tr><td>Doubts referred to<\/td><td>CGA \u2014 decided on C&AG's advice<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch2\" data-chapter=\"2\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 2 \u00b7 PART A<\/span>\r\n <h2>General Outlines of the System of Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Chapter 2 (Rules 7\u201319) lays out the <strong>plumbing<\/strong> of government accounting \u2014 RBI as banker, treasuries and banks as collectors, PAOs and AGs as record-keepers, the CGA as consolidator. Every later chapter assumes this infrastructure.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-rbi\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>The RBI Agreement (Rule 7)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83e\udd1d<\/span><span>The Central Government has entered into an <strong>agreement with the RBI<\/strong> under which the general banking business \u2014 receipt, collection, payment, and remittance of moneys \u2014 is carried on by the RBI.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udccb<\/span><span>Conducted subject to the agreement and to the <strong>Reserve Bank of India Act 1934<\/strong>, plus orders given by the Centre from time to time.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><span>RBI may engage <strong>State Bank of India and other agency banks<\/strong> for receipts & payments on the Government's behalf.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-bank\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Account of the Central Government with the Bank (Rule 8)<\/h3>\r\n <\/div>\r\n\r\n <ol class=\"parts-list decimal teal\">\r\n <li><strong>Ministries operate on designated branches.<\/strong> Each Ministry \/ Dept operates on the offices & branches of RBI or the bank nominated for its receipt and payment transactions.<\/li>\r\n <li><strong>Separate accounts per Ministry.<\/strong> Each office or branch maintains separate accounts for each Ministry banking with it and sends accounts of transactions to the concerned PAO at prescribed intervals, with all supporting <em>challans and paid cheques<\/em>.<\/li>\r\n <li><strong>Routed via RBI-CAS Nagpur.<\/strong> Transactions are routed through the banking channel prescribed by RBI to enable incorporation into the books of the <strong>RBI Central Accounts Section, Nagpur<\/strong> \u2014 which keeps a complete account of receipts & payments, including inter-Government adjustments and inter-se adjustments of Defence, Railways & Posts.<\/li>\r\n <li><strong>Railways, Posts, Telecom, Defence segregated.<\/strong> Their transactions at RBI & SBI offices are <em>distinguished from other Central transactions<\/em> in initial accounts & classified separately for each Railway, each Postal circle, each Telecom AO, each CDA. These go against the Railway Fund \/ Postal Account \/ Telecom Account \/ Defence Account in RBI books.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-state\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>State Government Accounts & Treasuries (Rules 9\u201313)<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Rule<\/th><th>What it covers<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">9\u201311<\/td><td>States' agreement with RBI; State transactions routed through RBI and agency banks; monthly reconciliation with CAS Nagpur.<\/td><\/tr>\r\n <tr>\r\n <td class=\"label-cell\">12<\/td>\r\n <td><strong>Central Treasuries<\/strong> (mostly in UTs where accounts are still with C&AG) \u2014 State transactions arising there are classified under <strong>8658 \u2014 Suspense Accounts \u2014 Suspense (Civil) \u2014 Accounts with Accountant General<\/strong> and settled in cash by cheque \/ DD.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">13<\/td>\r\n <td><strong>State Treasuries:<\/strong> Cash balance of a State Treasury forms part of the Consolidated \/ Contingency \/ Public Account of that State. But the Treasury Rules allow receipts & payments for <em>other States<\/em> and (in specified cases) for the <em>Centre<\/em> \u2014 taken first against the host State's cash balance, then adjusted.<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Adjustment routes from State Treasury<\/div>\r\n <p><strong>(a) For other States:<\/strong> The AG makes adjustments through CAS RBI against the balances of those States.<br><br><strong>(b) For Central transactions<\/strong> (incl. Railways, Posts, Defence): Accounted for in the State Section of Treasury Account under <strong>\"PAO Suspense \u2014 Transactions adjustable by PAO Ministry\/Dept of \u2026\"<\/strong> below MH 8658, for cash settlement by the State AG with the concerned PAO.<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 Correction Slip No. 1 (4 Aug 1993)<\/div>\r\n <p>For payments of <em>interest, repayment of principal on Central Government Securities<\/em>, and <em>pensions (incl. freedom-fighter pensions)<\/em> at State treasuries: routed under PAO Suspense. Debits for Securities are raised against the <strong>Principal Accounts Office, DEA, New Delhi<\/strong>. Debits for Central (Civil) pensions are raised against the <strong>PAO in the Central Pension Accounting Office<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch2-central\">\r\n <span class=\"chapter-badge\">CH 2 \u00b7 PART B<\/span>\r\n <h2>How Central Govt Accounts Get Built \u2014 Rule 14<\/h2>\r\n <\/div>\r\n\r\n <p>Rule 14 traces the full chain from a bank receipt or payment all the way to the CGA's monthly consolidated account.<\/p>\r\n\r\n <div class=\"flow\">\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">1<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Bank-level recording<\/h5>\r\n <p>All Central receipts paid into the bank; drawals made by cheques drawn on the bank. Bank accounts for each as receipts \/ payments of the concerned Ministry.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">2<\/div>\r\n <div class=\"flow-content\">\r\n <h5>State treasury miscellaneous items<\/h5>\r\n <p>Interest on CG securities, repayment of principal, Central (Civil) pensions including freedom-fighter pensions \u2014 accounted under <strong>PAO Suspense<\/strong>, awaiting cash settlement by State AG.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">3<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Departmental officers with cheque-drawing power<\/h5>\r\n <p>Submit detailed accounts of their transactions to their AOs. Some (CPWD, Forest) render compiled accounts with classified abstracts.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">4<\/div>\r\n <div class=\"flow-content\">\r\n <h5>PAO compiles Classified Abstract<\/h5>\r\n <p>From bank accounts + departmental accounts + book adjustments \u2014 showing monthly receipts & payments under major, minor, sub, and detailed heads.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">5<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Consolidated Abstract<\/h5>\r\n <p>Progressive totals month-by-month under all hierarchical heads.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">6<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Monthly compiled account \u2192 Principal AO<\/h5>\r\n <p>Of the Ministry \/ Department \/ UT Administration.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">7<\/div>\r\n <div class=\"flow-content\">\r\n <h5>State AGs report Central transactions in UT Central Treasuries<\/h5>\r\n <p>Monthly accounts of Central transactions to the CGA.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">8<\/div>\r\n <div class=\"flow-content\">\r\n <h5>CGA consolidates<\/h5>\r\n <p>Compiled accounts from (a) Principal Accounts Offices, (b) AGs, (c) separated UT accounts orgs \u2014 into a single Central (Civil) account.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">9<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Cash balance reconciliation<\/h5>\r\n <p>CGA's Central cash balance is reconciled <strong>monthly<\/strong> with CAS RBI's statements of closing balance.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">10<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Posts \u00b7 Telecom \u00b7 Railways \u00b7 Defence \u2014 separate chains<\/h5>\r\n <p>Each consolidates its own accounts through its Board \/ CGDA and submits separately to the Ministry of Finance.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-stateag\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>State AG Feeder Network \u2014 Rule 15<\/h3>\r\n <\/div>\r\n\r\n <p>The parallel chain for States runs from <em>treasuries and Civil Departmental Officers<\/em> up to the AG. Each AG receives monthly treasury accounts (supported by schedules & vouchers). State \/ Central treasuries rendering accounts to a State AG submit a <strong>double set of accounts<\/strong> \u2014 one for State transactions, one for Central.<\/p>\r\n\r\n <ol class=\"parts-list decimal purple\">\r\n <li><strong>Departmental Classified Abstracts<\/strong> \u2014 Compiled per department, showing monthly receipts & payments classified under all four hierarchy levels.<\/li>\r\n <li><strong>Departmental Consolidated Abstracts<\/strong> \u2014 Progressive totals month-by-month \u2014 receipts & service payments.<\/li>\r\n <li><strong>Detail Book<\/strong> \u2014 For Debt, Deposit, Remittance heads \u2014 collected for the whole account circle each month.<\/li>\r\n <li><strong>Consolidated Abstract of Debt etc.<\/strong> \u2014 Progressive monthly totals under Public Debt, Loans & Advances, and Public Account heads.<\/li>\r\n <li><strong>Abstract of Major Head Totals<\/strong> \u2014 The final stage. From this the monthly & annual accounts are built.<\/li>\r\n <li><strong>Cash balance reconciliation<\/strong> \u2014 State Govt's cash balance in AG's books reconciled monthly with treasury Cash Accounts and CAS RBI's statements.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-inter\">\r\n <span class=\"section-badge red\">\u00a75<\/span>\r\n <h3>Accounts Between Different Accounts Offices of the Centre (Rule 16)<\/h3>\r\n <\/div>\r\n\r\n <p>Transactions in the books of an AO of one Ministry (incl. Railways, Defence, Posts, Telecom) that are <em>adjustable<\/em> in another are passed on for adjustment and <strong>settled by cheque or bank draft<\/strong>.<\/p>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 Exceptions \u2014 settled via CAS RBI Nagpur (NOT by cheque)<\/div>\r\n <p style=\"margin-bottom: 10px;\">Five categories of inter-AO transactions take the book-adjustment route through CAS Nagpur instead of cheque settlement:<\/p>\r\n <\/div>\r\n <table class=\"compare-table\">\r\n <thead><tr><th style=\"width: 8%;\">#<\/th><th>Category<\/th><th>What it covers<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">1<\/td><td><strong>DGS&D Supplies<\/strong><\/td><td>Supplies arranged by DGS&D for Railways, Defence, Posts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2<\/td><td><strong>HCI \/ ISM Supplies<\/strong><\/td><td>Supplies transactions of CCA, HCI London \/ ISM Washington with Defence, Railways, Posts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">3<\/td><td><strong>Railway Dividend<\/strong><\/td><td>Dividend payable in lieu of tax on Railway Passenger Fares \u2014 Railways to Central Revenues.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4<\/td><td><strong>Loans to Railways<\/strong><\/td><td>Loans from General Revenues to Railways and recovery of interest.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">5<\/td><td><strong>IT from Railway Staff<\/strong><\/td><td>Income tax recoveries from Railway staff salary bills.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">Inter-State adjustments<\/div>\r\n <p>Transactions initially taken against the balance of one State but eventually adjustable against another State are passed through the <strong>\"Settlement Account\"<\/strong> and settled via CAS RBI. Central transactions taken against a State balance but adjustable in a Central AO are also passed on by the AG and settled by cheque \/ DD.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-annual\">\r\n <span class=\"section-badge gold\">\u00a76<\/span>\r\n <h3>Authorities Responsible for Annual Accounts (Rule 17)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">States & UTs with Legislature<\/div>\r\n <div class=\"cat-title\">Prepared by the AG<\/div>\r\n <p>Annual Accounts (incl. Appropriation Accounts) prepared by the concerned <strong>AG<\/strong> and submitted to the C&AG for approval & transmission to the Governor \/ Administrator, with the C&AG's report under <strong>Article 151(2)<\/strong> \/ s. 49 of UT Act \/ s. 11 of C&AG Act 1971.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Central Civil Ministries<\/div>\r\n <div class=\"cat-title\">Prepared by Ministries; consolidated by CGA<\/div>\r\n <p>Appropriation Accounts (other than Railways) prepared by each Ministry under CGA's guidance, signed by Chief Accounting Authority. The <strong>CGA condenses & consolidates<\/strong> these into Union Govt Appropriation Accounts (Civil) for Parliament.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Posts \u00b7 Telecom \u00b7 Railways \u00b7 Defence<\/div>\r\n <div class=\"cat-title\">Signed by Departmental Secretaries<\/div>\r\n <p>Prepared & signed by the Secretaries to Posts and Telecom, the Financial Commissioner of the Railway Board, and Secretary (Defence Finance) respectively.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-label\">Union as a Whole<\/div>\r\n <div class=\"cat-title\">Prepared by CGA, certified by C&AG<\/div>\r\n <p>Annual accounts of GoI as a whole \u2014 incl. Posts, Telecom, Defence, Railways, UT Administrations, Public Account, UT Govts with Legislatures \u2014 prepared by <strong>CGA<\/strong>, certified by C&AG, submitted to the President under <strong>Article 151(1)<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-proforma\">\r\n <span class=\"section-badge teal\">\u00a77<\/span>\r\n <h3>Proforma Accounts & Journal\/Ledger (Rules 18\u201319)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83c\udfed<\/span><span><strong>Rule 18 \u2014 Proforma Accounts:<\/strong> Where a department functions commercially or quasi-commercially (a factory, a store), it must keep <strong>commercial-form accounts<\/strong> \u2014 Capital, Manufacturing, Trading, P&L \u2014 <em>outside<\/em> the regular cash-basis Government books. The cash transactions still find a place in the regular accounts; the proforma is additional and separate.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udcd5<\/span><span><strong>Civil Account Offices prepare certain proforma accounts<\/strong> \u2014 for Irrigation, Navigation, Embankment and Drainage Projects, and Government residential buildings \u2014 in the form Government prescribes.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udcd3<\/span><span><strong>Rule 19 \u2014 Journal & Ledger:<\/strong> Civil Account Offices maintain a Journal and Ledger for closing the accounts of each year, in the form the C&AG prescribes.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"recap\" id=\"ch2-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 2 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Banker of Central Govt<\/td><td>Reserve Bank of India under agreement (Rule 7)<\/td><\/tr>\r\n <tr><td>Central Accounts location<\/td><td>RBI <strong>Central Accounts Section, Nagpur<\/strong><\/td><\/tr>\r\n <tr><td>Segregated departments<\/td><td>Railways \u00b7 Posts \u00b7 Telecom \u00b7 Defence<\/td><\/tr>\r\n <tr><td>State Treasury other-state items<\/td><td>Settled by AG via CAS RBI<\/td><\/tr>\r\n <tr><td>Central items at State Treasury<\/td><td>Booked under <strong>PAO Suspense<\/strong> below 8658<\/td><\/tr>\r\n <tr><td>CG Securities & CC Pensions<\/td><td>Per Correction Slip 1 \u2014 debits to PrAO DEA & CPAO<\/td><\/tr>\r\n <tr><td>Inter-AO settlement (default)<\/td><td>By cheque \/ bank draft<\/td><\/tr>\r\n <tr><td>5 CAS-RBI exceptions<\/td><td>DGS&D, HCI\/ISM, Railway Dividend, Loans to Railways, IT from Railway staff<\/td><\/tr>\r\n <tr><td>Annual Accounts of Union<\/td><td>Prepared by CGA, certified by C&AG, submitted to President under Art 151(1)<\/td><\/tr>\r\n <tr><td>Annual Accounts of States<\/td><td>Prepared by AG, submitted via C&AG to Governor under Art 151(2)<\/td><\/tr>\r\n <tr><td>Proforma Accounts (Rule 18)<\/td><td>For commercial \/ quasi-commercial depts \u2014 outside regular cash books<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch3\" data-chapter=\"3\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 3 \u00b7 PART A<\/span>\r\n <h2>Basic Structure of the Form of Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Chapter 3 (Rules 20\u201338) builds the <strong>skeleton<\/strong> of government accounting: three Parts, five tiers, four-digit codes, plus the unbreakable rules of <em>cash basis<\/em>, <em>rupee accounting<\/em>, and the famous <em>function-over-department<\/em> principle for classification.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-period\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Period, Cash Basis & Currency (Rules 20\u201322)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"stat-grid\">\r\n <div class=\"stat-card b\">\r\n <span class=\"stat-icon\">\ud83d\udcc5<\/span>\r\n <div class=\"stat-num\">1 Apr \u2013 31 Mar<\/div>\r\n <div class=\"stat-label\">Financial Year (R 20)<\/div>\r\n <\/div>\r\n <div class=\"stat-card t\">\r\n <span class=\"stat-icon\">\ud83d\udcb5<\/span>\r\n <div class=\"stat-num\">Cash Basis<\/div>\r\n <div class=\"stat-label\">Of Recording (R 21)<\/div>\r\n <\/div>\r\n <div class=\"stat-card a\">\r\n <span class=\"stat-icon\">\u20b9<\/span>\r\n <div class=\"stat-num\">Indian Rupees<\/div>\r\n <div class=\"stat-label\">Currency (R 22)<\/div>\r\n <\/div>\r\n <div class=\"stat-card r\">\r\n <span class=\"stat-icon\">\ud83d\udd04<\/span>\r\n <div class=\"stat-num\">Monthly<\/div>\r\n <div class=\"stat-label\">Foreign Conversion<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">Year-end extension \u2014 IMPORTANT<\/div>\r\n <p>The Govt accounts of a year may be <strong>kept open<\/strong> for a period in the following year to complete: March transactions, inter-departmental adjustments, closing of Provident Funds & Suspense heads, and rectification of mispostings discovered after 31 March. <strong>But<\/strong> an actual cash transaction taking place <em>after<\/em> 31 March is NEVER treated as pertaining to the previous year \u2014 no matter that the accounts of that year remain open.<\/p>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83e\udde0 Cash Basis Is Sacred<\/div>\r\n <div class=\"hl-text\">Transactions in Government accounts <strong>represent actual cash receipts and disbursements<\/strong> during a financial year \u2014 as distinguished from amounts due to or by Government during that period. The only exceptions: book adjustments specifically authorised by these rules or by general \/ special orders.<\/div>\r\n <\/div>\r\n\r\n <p>Foreign-country transactions of the Central & State Governments are passed on <em>monthly<\/em> by the Indian Embassies \/ Missions to India and brought to account finally in Indian books <strong>after conversion into rupees<\/strong>.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-parts\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>The Three Parts of Government Accounts (Rule 23)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid three\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Part I \u00b7 Art 266(1)<\/div>\r\n <div class=\"cat-title\">Consolidated Fund<\/div>\r\n <p><strong>Two main divisions:<\/strong><br>(i) Revenue \u2014 Receipts & Expenditure on revenue account.<br>(ii) Capital, Public Debt, Loans \u2014 Capital Receipts & Expenditure; Public Debt; Loans & Advances; Appropriation to Contingency Fund; Inter-State Settlement.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Part II \u00b7 Art 267<\/div>\r\n <div class=\"cat-title\">Contingency Fund<\/div>\r\n <p>An imprest in the nature of a standing advance, at the disposal of the President \/ Governor \/ Administrator for unforeseen expenditure pending Parliamentary \/ Legislative authorisation. <strong>Single Major Head \u2014 8000<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Part III \u00b7 Art 266(2)<\/div>\r\n <div class=\"cat-title\">Public Account<\/div>\r\n <p>All other public moneys received by or on behalf of Government \u2014 PFs, Savings Certificates, Security Deposits, Earnest Money. Government is banker \/ trustee. Includes <strong>Debt (other than Part I), Deposits, Advances, Remittances, and Suspense<\/strong>. <em>Not subject to a Parliamentary vote.<\/em><\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">UT Exception<\/div>\r\n <p>There is no separate Public Account for UT Governments. UT Public Account transactions are booked in the <strong>Public Account of the Central Government<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-sectors\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>Sectors & Sub-sectors (Rule 24)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\uddc2\ufe0f<\/span><span><strong>Within Consolidated Fund:<\/strong> Transactions grouped into Sectors \u2014 General Services, Social Services, Economic Services \u2014 each distinguished by a letter of the alphabet. Sectors may have sub-sectors; both are further sub-divided into Major Heads.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udccc<\/span><span><strong>Part II (Contingency):<\/strong> Single Major Head \u2014 all Contingency transactions there.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udff7\ufe0f<\/span><span><strong>Part III (Public Account):<\/strong> Same grouping into Sectors \/ Sub-Sectors, distinguished by letters of the alphabet, sub-divided into Major Heads.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch3-codes\">\r\n <span class=\"chapter-badge\">CH 3 \u00b7 PART B<\/span>\r\n <h2>The Four-Digit Code System \u2014 Rule 25<\/h2>\r\n <\/div>\r\n\r\n <p>Every Major Head has a four-digit code. The <strong>first digit<\/strong> tells you the character of the head:<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>First Digit<\/th><th>Type<\/th><th>Example<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">0 or 1<\/td><td>Revenue Receipt<\/td><td><strong>0401<\/strong> \u2014 Crop Husbandry (receipts)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2 or 3<\/td><td>Revenue Expenditure<\/td><td><strong>2401<\/strong> \u2014 Crop Husbandry (revenue expenditure)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4000<\/td><td>Capital Receipt (single)<\/td><td><strong>4000<\/strong> \u2014 Capital Receipts<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4 or 5<\/td><td>Capital Expenditure<\/td><td><strong>4401<\/strong> \u2014 Capital Outlay on Crop Husbandry<\/td><\/tr>\r\n <tr><td class=\"label-cell\">6 or 7<\/td><td>Loans & Advances<\/td><td><strong>6401<\/strong> \u2014 Loans for Crop Husbandry<\/td><\/tr>\r\n <tr><td class=\"label-cell\">8000<\/td><td>Contingency Fund (single)<\/td><td><strong>8000<\/strong> \u2014 Contingency Fund<\/td><\/tr>\r\n <tr><td class=\"label-cell\">8 (other)<\/td><td>Public Account<\/td><td><strong>8658<\/strong> \u2014 Suspense Accounts<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83d\udd11 The +2 Pattern<\/div>\r\n <div class=\"hl-text\">Add 2 to the Receipt code \u2192 Revenue Expenditure. Add another 2 \u2192 Capital Expenditure. Add another 2 \u2192 Loans & Advances. So for any function \u2014 say Crop Husbandry \u2014 the same last three digits walk you through its entire life-cycle: <strong>0401 \u2192 2401 \u2192 4401 \u2192 6401<\/strong>.<\/div>\r\n <\/div>\r\n\r\n <h4>Code ranges at a glance<\/h4>\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Range<\/th><th>Section<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">0020 \u2013 1999<\/td><td>Receipt Heads (Revenue Account)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2011 \u2013 3999<\/td><td>Expenditure Heads (Revenue Account)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4000<\/td><td>Receipt Head (Capital Account)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4046 \u2013 5999<\/td><td>Expenditure Heads (Capital Account)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">6001 \u2013 7999<\/td><td>Public Debt, Loans & Advances<\/td><\/tr>\r\n <tr><td class=\"label-cell\">8000<\/td><td>Contingency Fund<\/td><\/tr>\r\n <tr><td class=\"label-cell\">8001 \u2013 8995<\/td><td>Public Account<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-tiers\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>The Five-Tier Classification Structure (Rule 26)<\/h3>\r\n <\/div>\r\n\r\n <p>The classification is a <strong>five-tier ladder<\/strong>. Each tier answers a different question:<\/p>\r\n\r\n <ol class=\"parts-list decimal purple\">\r\n <li><strong>Major Head<\/strong> \u2014 the <em>Function<\/em>. e.g. Crop Husbandry, Defence, Education.<\/li>\r\n <li><strong>Sub-Major Head<\/strong> \u2014 optional intermediate split before Minor Heads. Used selectively.<\/li>\r\n <li><strong>Minor Head<\/strong> \u2014 the <em>Programme<\/em> undertaken to achieve the function's objective.<\/li>\r\n <li><strong>Sub-Head<\/strong> \u2014 the <em>Scheme \/ Activity \/ Organisation<\/em>. For non-developmental or administrative expenditure, may denote 'Organisations' or 'Wings of Administration'.<\/li>\r\n <li><strong>Detailed Head<\/strong> \u2014 the <em>Object classification<\/em>: Salaries, Office Expenses, Grants-in-aid, Loans, Investments, etc. \u2014 i.e. <em>what<\/em> the money was spent on.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Function over Department (Rule 29)<\/div>\r\n <p>Classification of transactions has <strong>closer reference to the function, programme & activity of Government and the object of revenue \/ expenditure<\/strong> \u2014 rather than the department in which they occur. Two textbook exceptions: <em>Interest receipts<\/em> always go to <strong>0049<\/strong>; <em>maintenance of non-residential buildings under PWD administrative control<\/em> always goes to <strong>2059 \u2014 Public Works<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">State delegation since 1 Jan 1982 (Note under Rule 26)<\/div>\r\n <p>State Governments have been entrusted (under Art 258(1)) with the function of opening <strong>sub-heads and detailed heads<\/strong> under various Major \/ Minor heads \u2014 subject to consistency with Central directions, and no extra cost to the Centre. From 1 Apr 1982, UTs of Arunachal Pradesh, Goa-Daman-Diu, Mizoram, Pondicherry also empowered under Art 239(1).<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-charged\">\r\n <span class=\"section-badge red\">\u00a75<\/span>\r\n <h3>Charged vs Voted Expenditure (Rule 27)<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Category<\/th><th>What it means<\/th><th>Accounts treatment<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td class=\"label-cell\">Charged<\/td>\r\n <td>Expenditure that under the Constitution is NOT subject to the vote of the Legislature \u2014 e.g. interest on debt, salaries of constitutional functionaries.<\/td>\r\n <td>Shown <strong>separately<\/strong> in accounts; word \"Charged\" appended to the head.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Voted<\/td>\r\n <td>Expenditure subject to a vote of the Legislature \u2014 most government expenditure.<\/td>\r\n <td>Word \"Voted\" appended to the head to distinguish from Charged.<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-capital\">\r\n <span class=\"section-badge gold\">\u00a76<\/span>\r\n <h3>Capital vs Revenue Expenditure (Rules 30\u201331)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Capital expenditure \u2014 the criterion<\/div>\r\n <div class=\"def-text\">\r\n Expenditure of a capital nature is broadly defined as expenditure incurred <strong>with the object of either increasing concrete assets of a material and permanent character<\/strong>, OR <strong>reducing recurring liabilities<\/strong>. Capital expenditure must be distinguished from Revenue expenditure both in Budget Estimates and in Government Accounts.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 Two important traps<\/div>\r\n <p><strong>(a) Temporary assets \/ Grants-in-aid:<\/strong> Expenditure on a temporary asset, or grants-in-aid to local bodies \/ institutions (for creating assets that will belong to <em>those bodies<\/em>), cannot ordinarily be classified as Capital \u2014 unless specifically authorised by the President on the C&AG's advice.<br><br><strong>(b) Funding source:<\/strong> Capital expenditure is generally met from receipts of a capital, debt, deposit, or banking character \u2014 as distinguished from ordinary revenue (taxes, duties, fees, fines, current income). But Government may meet Capital expenditure from Revenue if revenue resources are sufficient.<\/p>\r\n <\/div>\r\n\r\n <h4>Allocation between Capital & Revenue on a Capital Scheme (Rule 31) \u2014 main principles<\/h4>\r\n <ol class=\"parts-list decimal gold\">\r\n <li><strong>Capital bears first construction:<\/strong> Capital account bears all charges for the first construction and equipment of a project, including all incidental charges.<\/li>\r\n <li><strong>New assets \u2014 Capital:<\/strong> Subsequent additions \/ extensions that constitute new assets are charged to Capital.<\/li>\r\n <li><strong>Maintenance & depreciation \u2014 Revenue:<\/strong> Charges for ordinary maintenance, operation, repairs, and depreciation that do not enlarge the asset go to Revenue.<\/li>\r\n <li><strong>Replacement:<\/strong> A replacement that merely restores the worn-out asset is Revenue; one that increases its capacity or life is Capital.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch3-misc\">\r\n <span class=\"chapter-badge\">CH 3 \u00b7 PART C<\/span>\r\n <h2>Other Important Classification Rules<\/h2>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Rule<\/th><th>What it says<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td class=\"label-cell\">R 32 \u2014 Exchange<\/td>\r\n <td>Net gain \/ loss by exchange on foreign-currency transactions adjusted uniformly under <strong>0075 \/ 2075 \u2014 Misc General Services \u2014 Gain\/Loss by Exchange<\/strong>.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 33 \u2014 Multi-Head<\/td>\r\n <td>For convenience, receipts \/ charges pertaining to more than one head may be booked first under one of them, with the other portion <strong>transferred before the year closes<\/strong>. Examples: Irrigation water charges consolidated with land revenue \u2192 first to 0029, then transferred to Irrigation Revenue Head; PW Establishment & T&P charges first under a single Major Head, then apportioned.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 34 \u2014 Scheduled Areas<\/td>\r\n <td>Receipts & expenditure for Scheduled Areas (Art 244(1)) accounted under the same Major & Minor heads as the rest of the State, but may be shown separately if Government desires.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 35 \u2014 Overpayment Recoveries<\/td>\r\n <td>Recoveries of overpayments \u2014 whether in cash or by deduction from payment vouchers \u2014 are <strong>ALWAYS<\/strong> taken as reduction of expenditure under the appropriate head, irrespective of the year they relate to.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 36 \u2014 Commercial Depts<\/td>\r\n <td>Where a department functions on commercial lines, the essential formalities of commercial accounts are observed. Separate commercial accounts kept outside regular Govt accounts. Gross receipts & expenditure still go through Major \/ Minor heads in the same way. Heads chosen to be common with the General Ledger so the monthly classified account can be prepared from it.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 37 \u2014 Misclassifications<\/td>\r\n <td>Procedure to be followed in rectifying misclassifications shall be as prescribed by Government.<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-writeoff\">\r\n <span class=\"section-badge red\">\u00a77<\/span>\r\n <h3>Rule 38 \u2014 Write-off Criteria (Critical)<\/h3>\r\n <\/div>\r\n\r\n <p>Rule 38 is the legal foundation for clearing untraceable balances from Debt, Deposit, Suspense, and Remittance heads that close to balance. <strong>Three movements:<\/strong><\/p>\r\n\r\n <ol class=\"parts-list decimal red\">\r\n <li><strong>Irrecoverable Govt dues:<\/strong> Amounts due to Government found irrecoverable are written off from the Debt head to an expenditure head <em>as a loss to Government<\/em>.<\/li>\r\n <li><strong>Unclaimed Govt liabilities:<\/strong> Any balance due BY Government remaining unclaimed for such time as may be prescribed is credited as <em>revenue<\/em> of the Government concerned, by debit to the Debt \/ Deposit head.<\/li>\r\n <li><strong>Book-keeping errors:<\/strong> Amounts outstanding due to book-keeping errors under heads which close to balance are written off to <strong>8680 \u2014 Miscellaneous Government Account \u2014 Write off from heads of account closing to balance<\/strong>.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\u2b50 Why Rule 38 matters<\/div>\r\n <div class=\"hl-text\">This single rule is invoked across the entire Suspense ecosystem \u2014 PF Suspense, HBA Suspense, MCA Suspense, PAO Suspense \u2014 whenever balances cannot be traced. Without Rule 38, suspense balances would remain on the books forever, distorting Government accounts.<\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"ch3-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 3 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Financial Year<\/td><td>1 April \u2013 31 March (Rule 20)<\/td><\/tr>\r\n <tr><td>Basis of accounts<\/td><td>Cash basis (Rule 21) \u2014 actual receipts & payments only<\/td><\/tr>\r\n <tr><td>Currency<\/td><td>Indian Rupees; foreign transactions converted monthly (R 22)<\/td><\/tr>\r\n <tr><td>Three Parts of accounts<\/td><td>Consolidated Fund \u00b7 Contingency Fund \u00b7 Public Account<\/td><\/tr>\r\n <tr><td>Contingency Fund code<\/td><td>Single Major Head <strong>8000<\/strong><\/td><\/tr>\r\n <tr><td>Code first digit 0\/1<\/td><td>Revenue Receipt<\/td><\/tr>\r\n <tr><td>Code first digit 2\/3<\/td><td>Revenue Expenditure<\/td><\/tr>\r\n <tr><td>Code first digit 4\/5<\/td><td>Capital Expenditure<\/td><\/tr>\r\n <tr><td>Code first digit 6\/7<\/td><td>Loans & Advances<\/td><\/tr>\r\n <tr><td>Five tiers<\/td><td>Major \u2192 Sub-Major \u2192 Minor \u2192 Sub-head \u2192 Detailed Head<\/td><\/tr>\r\n <tr><td>Classification principle<\/td><td>Function over Department (Rule 29)<\/td><\/tr>\r\n <tr><td>Exchange Gain \/ Loss head<\/td><td>0075 \/ 2075<\/td><\/tr>\r\n <tr><td>Capital criterion<\/td><td>Concrete assets of material & permanent character<\/td><\/tr>\r\n <tr><td>Charged vs Voted<\/td><td>Word appended to the head<\/td><\/tr>\r\n <tr><td>Write-off rule<\/td><td>Rule 38 \u2014 book-keeping errors \u2192 8680<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch4\" data-chapter=\"4\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 4 \u00b7 PART A<\/span>\r\n <h2>Criteria for Recovery of Charges<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">In a single line<\/div>\r\n <div class=\"def-text\">\r\n Chapter 4 (Rules 39\u201351) lays down <strong>when one department must charge another<\/strong>, when one Government must charge another, and when supplies or services may pass without monetary settlement. The central distinction is between <em>Service Departments<\/em> and <em>Commercial Departments<\/em>.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch4-intro\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Introductory \u2014 Rule 39<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\udccb<\/span><span>Rule 39 prescribes the <strong>conditions under which a department of a Government may make charges<\/strong> for services rendered or articles supplied \u2014 and the procedure for recording such charges in accounts.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udd17<\/span><span>For the Central Government, related criteria are laid down in <strong>Part III of Chapter 16 (Rules 294\u2013298)<\/strong> of the General Financial Rules 1963.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch4-between\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Adjustment Between Governments \u2014 Rule 40<\/h3>\r\n <\/div>\r\n\r\n <p>Transactions between two Governments require adjustment when required by or under the Constitution; otherwise, in such manner and to such extent as <strong>mutually agreed<\/strong> by the Governments concerned.<\/p>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Below \u20b91,000<\/div>\r\n <div class=\"cat-title\">No Monetary Settlement<\/div>\r\n <p>Claims not exceeding \u20b91,000 in each case for supplies \/ services between Governments \u2014 <strong>no monetary settlement<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-label\">Always settle in money<\/div>\r\n <div class=\"cat-title\">Commercial Dept claims<\/div>\r\n <p>Claims relating to <strong>commercial departments \/ undertakings<\/strong> required to work to a financial result \u2014 settled in money <em>irrespective of amount<\/em>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <h4>Settlement procedure for claims above \u20b91,000<\/h4>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Inter-State<\/div>\r\n <div class=\"cat-title\">State \u2192 State<\/div>\r\n <p>Recipient's officer presents a bill at the Treasury with the accepted invoice and a <strong>requisition for a bank draft<\/strong> favouring the supplying Government's officer. The draft is sent and encashed; proceeds credited to the proper head.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">State \u2194 Centre<\/div>\r\n <div class=\"cat-title\">Including Defence \u00b7 Railways \u00b7 Posts \u00b7 Telecom<\/div>\r\n <p>The Central department receiving supplies presents a bill with the accepted invoice to its own AO, who pays by <strong>cheque \/ bank draft<\/strong> drawn in favour of the supplying Government's officer. The latter presents it for encashment and credit to the proper head.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Five carve-outs (Notes under Rule 40)<\/div>\r\n <p style=\"margin-bottom: 10px;\">The inter-Government settlement procedure above has the following carve-outs:<\/p>\r\n <\/div>\r\n <table class=\"compare-table\">\r\n <thead><tr><th style=\"width: 8%;\">#<\/th><th>Subject<\/th><th>Treatment<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">1<\/td><td><strong>UT Govts<\/strong><\/td><td>Follow the same procedure for inter-Governmental transactions out of services \/ supplies.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2<\/td><td><strong>DGS&D Supplies to States<\/strong><\/td><td>Procedure does NOT apply to payments for supplies arranged by Dept of Supply \/ DGS&D for State Governments \u2014 separate procedure under M\/F letter dated 31 Jul 1975.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">3<\/td><td><strong>Customs Duty on Imports<\/strong><\/td><td>Procedure for customs duty on imports by various Govts \/ Depts laid down separately by Dept of Revenue & Banking.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4<\/td><td><strong>Medical Store Depots<\/strong><\/td><td>Procedure for Medical Store Depots supplies prescribed separately by Dept of Health.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">5<\/td><td><strong>Inter-departmental Central<\/strong><\/td><td>Principles & procedure under Notes 1 & 2 apply to inter-departmental settlements among Defence, Railways, Posts, Telecom, Central Civil for services \/ supplies.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch4-foreign\">\r\n <span class=\"section-badge red\">\u00a73<\/span>\r\n <h3>Adjustments with Foreign Govts & Outside Bodies \u2014 Rule 41<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83c\udf10<\/span><span>Unless exempted by general or special orders, services shall NOT be rendered without being paid for to any <strong>foreign Government, non-government body or institution, or separate fund<\/strong> constituted as such.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udcb8<\/span><span>Any relief in respect of payment for services \/ supplies to an outside body or fund should <strong>ordinarily be given through a grant-in-aid<\/strong> rather than by remission of dues.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch4-service\">\r\n <span class=\"chapter-badge\">CH 4 \u00b7 PART B<\/span>\r\n <h2>Service vs Commercial Departments \u2014 Rule 42<\/h2>\r\n <\/div>\r\n\r\n <p>For inter-departmental payments within a Government, all departments fall into one of two categories:<\/p>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Category A<\/div>\r\n <div class=\"cat-title\">Service Departments<\/div>\r\n <p>Constituted for functions either:<br>(a) <strong>Inseparable from the idea of Government<\/strong> \u2014 Admin of Justice, Defence, Jails, Medical, Police, Public Health, Education, Forest.<br>(b) <strong>Necessary to general conduct of Govt business<\/strong> \u2014 Survey of India, Printing & Stationery, PWD (Buildings & Roads), DGS&D Central Purchase Organisation.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Category B<\/div>\r\n <div class=\"cat-title\">Commercial Departments \/ Undertakings<\/div>\r\n <p>Constituted mainly to render services or provide supplies, of certain special kinds, <strong>on payment<\/strong>. Examples: Railways, Posts, Telecom, and departmental commercial undertakings like AIR.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <h4>The default rule (Rules 43\u201345)<\/h4>\r\n <p>A <strong>Service Department does not charge another Service Department<\/strong> for services rendered or supplies made within the same Government. There are exceptions for special officers acquiring land for specific departments, where pay and contingencies are debited to the department for which the land is acquired.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Note 2 \u2014 Land acquisition<\/div>\r\n <p>When a <strong>special officer is employed<\/strong> for the acquisition of land for any department, the expenditure on pay, allowances, establishment, and contingencies is <em>debitable to that department<\/em> as part of the cost of land. When a Civil Officer (not specially employed) takes the land, only special charges go to the requisitioning department.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch4-defence\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>The Defence Exception \u2014 Rule 46<\/h3>\r\n <\/div>\r\n\r\n <p>Notwithstanding Rule 43, <strong>Defence Services SHALL charge and BE charged<\/strong> for services rendered and supplies made to or by other Departments \u2014 unless Government decides otherwise in a particular case.<\/p>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Note 1 \u2014 Buildings<\/div>\r\n <div class=\"cat-title\">Reciprocal No-Rent<\/div>\r\n <p>Defence pays <strong>no rent<\/strong> for non-residential Central Civil buildings it occupies. Equally, no rent is charged for non-residential Defence buildings occupied by Central Civil Departments (other than commercial undertakings under Rule 42-B).<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Note 2 \u2014 Aerodromes<\/div>\r\n <div class=\"cat-title\">Reciprocal No-Charge<\/div>\r\n <p>Defence pays <strong>nothing<\/strong> for use of Government civil aerodromes by IAF planes. As a reciprocal arrangement, Civil Aviation pays <strong>nothing<\/strong> for use of IAF aerodromes by civil aircraft.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch4-branches\">\r\n <span class=\"section-badge gold\">\u00a75<\/span>\r\n <h3>Branches of Departments & Permissible Adjustments \u2014 Rules 47\u201350<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Rule<\/th><th>Provision<\/th><th>Example<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td class=\"label-cell\">R 47<\/td>\r\n <td>A branch of a service department performing <strong>supplementary duties<\/strong>, intended to render particular services on payment, shall levy charges for that work.<\/td>\r\n <td>Jail Manufacture \u00b7 Printing & Publishing Dept \u00b7 Mint (Misc Services other than coinage)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 48<\/td>\r\n <td>A branch constituted for the <strong>subsidiary service<\/strong> of one department but employed to render similar service to another shall charge that other department.<\/td>\r\n <td>Workshops of a department \u00b7 Dockyards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 49<\/td>\r\n <td>A <strong>regularly organised store branch<\/strong> shall ordinarily charge any other department for supplies made. <em>Exception:<\/em> petty & casual supplies may, with the supplying department's consent, be made without payment.<\/td>\r\n <td>Standard store \/ depot supplies<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 50<\/td>\r\n <td>A Government may <strong>permit inter-departmental adjustment<\/strong> in any case where such adjustment is considered necessary in the interest of <em>economy<\/em> or <em>departmental control of expenditure<\/em>.<\/td>\r\n <td>Discretionary inter-dept book entries<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"recap\" id=\"ch4-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 4 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Threshold for monetary settlement<\/td><td>\u20b91,000 \u2014 below this, no money changes hands between Governments<\/td><\/tr>\r\n <tr><td>Commercial dept claims<\/td><td>Always settled in money \u2014 irrespective of amount<\/td><\/tr>\r\n <tr><td>State \u2192 State settlement<\/td><td>Bank draft via Treasury bill<\/td><\/tr>\r\n <tr><td>State \u2194 Centre settlement<\/td><td>Cheque \/ bank draft by recipient's AO<\/td><\/tr>\r\n <tr><td>Foreign & outside bodies (R 41)<\/td><td>Always charge; relief via grant-in-aid, not remission<\/td><\/tr>\r\n <tr><td>Service Dept examples (a)<\/td><td>Justice \u00b7 Defence \u00b7 Jails \u00b7 Medical \u00b7 Police \u00b7 Health \u00b7 Education \u00b7 Forest<\/td><\/tr>\r\n <tr><td>Service Dept examples (b)<\/td><td>Survey of India \u00b7 Printing \u00b7 PWD \u00b7 DGS&D<\/td><\/tr>\r\n <tr><td>Commercial Dept examples<\/td><td>Railways \u00b7 Posts \u00b7 Telecom \u00b7 AIR<\/td><\/tr>\r\n <tr><td>Service-to-Service default<\/td><td>No charge \u2014 except special officers for land<\/td><\/tr>\r\n <tr><td>Defence exception (R 46)<\/td><td>Defence charges & is charged \u2014 except reciprocal buildings & aerodromes<\/td><\/tr>\r\n <tr><td>R 47 \u2014 Supplementary services<\/td><td>Levy charges \u2014 Jail Mfg, Printing, Mint<\/td><\/tr>\r\n <tr><td>R 48 \u2014 Subsidiary branches<\/td><td>Charge other depts \u2014 workshops, dockyards<\/td><\/tr>\r\n <tr><td>R 49 \u2014 Stores<\/td><td>Charge for supplies; petty supplies free with consent<\/td><\/tr>\r\n <tr><td>R 50 \u2014 Discretionary<\/td><td>Permitted in interest of economy or departmental control<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch5\" data-chapter=\"5\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 5 \u00b7 PART A<\/span>\r\n <h2>Classification of Recoveries of Expenditure<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Chapter 5 (Rules 52\u201356) prescribes <strong>how money flowing BACK to Government<\/strong> \u2014 from other parties, or between Government departments \u2014 is treated in accounts. The central question: should the recovery be shown as a <em>receipt<\/em> of Government, or as a <em>reduction of expenditure<\/em>?\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch5-meaning\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Meaning of \"Recovery\" \u2014 Rule 52<\/h3>\r\n <\/div>\r\n\r\n <p>In this chapter, \"recovery\" means <strong>repayment to a Govt department by another department of the same Government, or by another Government, or by a non-Government party<\/strong> \u2014 in respect of a charge that the receiving department initially incurred and classified as final expenditure (by debit to a revenue or capital head).<\/p>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><span><strong>Same-Govt depts:<\/strong> e.g. Railways recovering electricity charges from Posts.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udf10<\/span><span><strong>Another Govt:<\/strong> State A recovering joint-project costs from State B.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udfe2<\/span><span><strong>Non-Govt party:<\/strong> Recovery of inspection \/ procurement fees from a private supplier (e.g. PSU, autonomous body).<\/span><\/li>\r\n <\/ul>\r\n\r\n <p>Common examples: recoveries towards <em>establishment charges, tools & plants, fees for procurement \/ inspection of stores<\/em> \u2014 at percentage rates or otherwise.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"ch5-non-govt\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Recoveries from Non-Govt Parties & Other Governments \u2014 Rule 53<\/h3>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83d\udccc The default rule<\/div>\r\n <div class=\"hl-text\">Recoveries of expenditure for services or supplies made to <strong>non-Government parties or other Governments<\/strong> (incl. local funds and Governments outside India) shall, in <em>all cases<\/em>, be classified as <strong>RECEIPTS<\/strong> of the Government rendering the services \/ supplies.<\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Two exceptions to the default rule<\/div>\r\n <p style=\"margin-bottom: 10px;\">The default treatment of recoveries from non-Govt parties \/ other Governments as <em>receipts<\/em> gives way in two situations:<\/p>\r\n <\/div>\r\n <table class=\"compare-table\">\r\n <thead><tr><th style=\"width: 8%;\">#<\/th><th>Situation<\/th><th>Treatment<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">1<\/td><td><strong>Agent for private body<\/strong><\/td><td>Where Govt undertakes a service merely as an agent of a private body, so the entire cost is recovered from that body (net cost to Govt = nil), the recovery may be taken in <strong>reduction of expenditure<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2<\/td><td><strong>Joint projects<\/strong><\/td><td>Where several Governments share expenditure in agreed proportions, but expenditure is initially incurred by one and shares recovered later, such recoveries from other Govts are shown as <strong>abatement of charges<\/strong> under the relevant expenditure head in the books of the originating Government.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch5-same\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>Recoveries Between Departments of the Same Govt \u2014 Rule 54<\/h3>\r\n <\/div>\r\n\r\n <p><strong>Default rule:<\/strong> Recoveries between departments of the same Government are classified as <strong>deduction from the gross expenditure<\/strong>.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Commercial-department exception<\/div>\r\n <p>Recoveries by a <strong>commercial department<\/strong> (Railways, Posts, Telecom) or a departmental commercial undertaking (e.g. AIR) are treated as <strong>receipts of that department<\/strong> \u2014 not as deduction from expenditure.<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 Important sub-exception<\/div>\r\n <p>Recoveries of fees for <strong>purchase \/ inspection<\/strong> effected by the Central Purchase Organisations (DGS&D, Army Purchase Organisations of MoD) are treated as <strong>receipts of the department concerned<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <h4>Notes under Rule 54 \u2014 fine print<\/h4>\r\n\r\n <ol class=\"parts-list decimal red\">\r\n <li><strong>Below-the-line recoveries:<\/strong> Recoveries by a <em>non-commercial<\/em> department from another department of the same Government are shown in the Demand for Grant as <strong>\"below the line\" recoveries<\/strong> under the appropriate Major head. The actual recovery (whichever year it relates to) reduces expenditure and appears in the schedule of recovery to the Appropriation Accounts of the year of recovery.<\/li>\r\n <li><strong>\"Recoveries\" for commercial depts<\/strong> applies only to services rendered <em>in pursuance of their proper functions<\/em>: postal services from Posts, telephony from Telecom, transport from Railways. When a commercial dept acts as <em>agent<\/em> for another dept in functions <em>not germane<\/em> to its essential purpose, recoveries reduce expenditure.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"section-heading-block\" id=\"ch5-stock\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>Works in Progress, Stock & Suspense \u2014 Rule 55<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83c\udfd7\ufe0f<\/span><span>Technical estimates of a work take cognizance of all anticipated <strong>receipts from sale proceeds of materials, plant etc.<\/strong> salvaged from the old structure.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udce6<\/span><span>Receipts under \"stock and suspense\" are by their nature <strong>inseparable from the expenditure<\/strong> recorded under the main head.<\/span><\/li>\r\n <li><span class=\"ico\">\u2796<\/span><span>Both these categories are treated as <strong>reduction of gross expenditure<\/strong> \u2014 overriding any contrary provision in this Chapter.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch5-capital\">\r\n <span class=\"section-badge gold\">\u00a75<\/span>\r\n <h3>Capital Account Recoveries \u2014 Rule 56<\/h3>\r\n <\/div>\r\n\r\n <p>Notwithstanding anything to the contrary, receipts and recoveries on Capital Accounts \u2014 insofar as they represent recoveries of expenditure previously debited to a Capital Major Head \u2014 are taken in <strong>reduction of expenditure<\/strong> under the major head concerned.<\/p>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">Exception<\/div>\r\n <p>Where, under the rules of allocation applicable to a particular department, such receipts have to be taken to <strong>Revenue<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 5 \u00b7 PART B<\/span>\r\n <h2>Receipt vs Deduction \u2014 Decision Summary<\/h2>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Recovery from<\/th><th>Default Treatment<\/th><th>Exception<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td class=\"label-cell\">Non-Govt party<\/td>\r\n <td><span class=\"tag-yes\">Receipt<\/span><\/td>\r\n <td>Agent-for-private-body: <span class=\"tag-b\">Reduction of expenditure<\/span><\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Other Government<\/td>\r\n <td><span class=\"tag-yes\">Receipt<\/span><\/td>\r\n <td>Joint project shares: <span class=\"tag-b\">Abatement of charges<\/span><\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Same Govt, non-commercial dept<\/td>\r\n <td><span class=\"tag-b\">Deduction from gross expenditure<\/span><\/td>\r\n <td>\u2014<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Same Govt, commercial dept<\/td>\r\n <td><span class=\"tag-yes\">Receipt of that dept<\/span><\/td>\r\n <td>Agent for non-germane function: <span class=\"tag-b\">Reduction<\/span><\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Central Purchase Org fees<\/td>\r\n <td><span class=\"tag-yes\">Receipt of dept<\/span><\/td>\r\n <td>\u2014<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Stock & Suspense in works<\/td>\r\n <td><span class=\"tag-b\">Reduction of gross expenditure<\/span><\/td>\r\n <td>\u2014<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Capital Account recoveries<\/td>\r\n <td><span class=\"tag-b\">Reduction under same Major Head<\/span><\/td>\r\n <td>Where allocation rules say <span class=\"tag-yes\">Take to Revenue<\/span><\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"recap\" id=\"ch5-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 5 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Recovery \u2014 meaning<\/td><td>Repayment for a charge initially classified as final expenditure<\/td><\/tr>\r\n <tr><td>From non-Govt & other Govts<\/td><td>Default: <strong>Receipt<\/strong> of supplying Government<\/td><\/tr>\r\n <tr><td>Agent-for-private-body<\/td><td>Reduction of expenditure<\/td><\/tr>\r\n <tr><td>Joint project shares<\/td><td>Abatement of charges, not receipt<\/td><\/tr>\r\n <tr><td>Same-Govt, non-commercial<\/td><td>Deduction from gross expenditure<\/td><\/tr>\r\n <tr><td>Same-Govt, commercial<\/td><td>Receipt of that dept (e.g. Railways, Posts, Telecom, AIR)<\/td><\/tr>\r\n <tr><td>Below-the-line in DfG<\/td><td>Non-commercial inter-dept recoveries shown there<\/td><\/tr>\r\n <tr><td>Commercial \u2014 \"proper function\" test<\/td><td>Only proper-function recoveries are treated as receipts<\/td><\/tr>\r\n <tr><td>DGS&D \/ Army Purchase Org fees<\/td><td>Receipts of department concerned<\/td><\/tr>\r\n <tr><td>Stock & Suspense (Rule 55)<\/td><td>Always reduce gross expenditure<\/td><\/tr>\r\n <tr><td>Capital recoveries (Rule 56)<\/td><td>Reduce expenditure under same Major Head<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch6\" data-chapter=\"6\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 6 \u00b7 PART A<\/span>\r\n <h2>Pay, Allowances & Travelling Expenses<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Chapter 8 of GAR (Rules 66\u201367) and the relevant parts of Appendix 5 set out <strong>how Pay, Allowances, and Travelling Expenses are classified<\/strong> in accounts \u2014 and <strong>which Government bears the cost<\/strong> for deputees, transferees, military reservists, and officers on foreign service.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch6-pay\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Pay & Allowances Classification \u2014 Rule 66<\/h3>\r\n <\/div>\r\n\r\n <p>Following Rule 28, Pay & Allowances of a Government servant must be classified as part of the <strong>scheme \/ activity \/ organisation (sub-head) under a programme (minor head) below a function (Major Head)<\/strong> to which the servant's services closely relate.<\/p>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83d\udccc When duties span multiple activities<\/div>\r\n <div class=\"hl-text\">If a Government servant's duties extend to several activities, programmes, functions \u2014 and it isn't possible to classify <em>ab initio<\/em> \u2014 charges are classified as part of the scheme \/ activity \/ organisation to which the <strong>major portion of the work<\/strong> relates.<\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch6-transit\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Transit Pay on Transfer<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\u27a1\ufe0f<\/span><span><strong>General rule:<\/strong> Transit pay & allowances of a Govt servant proceeding to join an office \u2014 on first appointment, on transfer (permanent or temporary), on deputation to another dept \/ Govt, or reverting therefrom \u2014 are borne, <em>in absence of special orders<\/em>, by the <strong>Department \/ Government to which the servant is proceeding<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udf10<\/span><span><strong>Note 1 \u2014 Foreign service:<\/strong> Transit pay both ways for a servant transferred on foreign service is borne by the <strong>foreign employer<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udeeb<\/span><span><strong>Note 2 \u2014 Missions abroad:<\/strong> Transit pay both ways for a servant transferred to \/ from Indian Missions abroad is borne by the <strong>Ministry that plans the transfer<\/strong>. For IFS(A) and IFS(B) officers returning from abroad: debited to budget of MEA or Ministry of Commerce where the officer reports.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch6-leave\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>Leave Salary & Pension Incidence (Appendix 5)<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Category<\/th><th>Who bears the cost<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td class=\"label-cell\">Leave Salary<\/td>\r\n <td>Borne <strong>in full by the Department from which the Govt servant proceeds on leave<\/strong> \u2014 whether his parent department or the borrowing department where he is on deputation.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Pension<\/td>\r\n <td>Distribution principle \u2014 broadly between Governments where the servant has served, per Appendix 5.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Civil-court witness<\/td>\r\n <td>Pay, allowances, TA of a Govt servant summoned to give evidence in his <em>official capacity<\/em> in a criminal court (or a civil court where Govt is a party) \u2014 debited to the Govt employing him. Actual court expenses (if admissible under court rules) are payable by the court \u2014 debited to court contingencies.<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch6-foreign\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>Foreign Service Contributions (App 5, Para D-VII)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\udcbc<\/span><span><strong>Leave-salary & pension contributions<\/strong> recovered for a Govt servant in foreign service are credited to the <strong>Government (Central or State) under which he was permanently employed<\/strong> at the time of his transfer to foreign service.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udeab<\/span><span><strong>No contributions among Centre's departments:<\/strong> No leave-salary or pension contributions are recoverable \/ payable <em>among<\/em> departments of the Central Government (including Railways, P&T, Defence) and UTs with or without legislature \u2014 for Govt servants lent to or borrowed by them. Effective <strong>1 January 1978<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch6-travel\">\r\n <span class=\"chapter-badge\">CH 6 \u00b7 PART B<\/span>\r\n <h2>Travelling Expenses \u2014 Rule 67<\/h2>\r\n <\/div>\r\n\r\n <p>Travelling expenses of a Government servant \u2014 whatever duty he is employed on \u2014 are debited under the <strong>same major \/ minor \/ sub-head as his pay<\/strong>. Three exceptions:<\/p>\r\n\r\n <ol class=\"parts-list decimal\">\r\n <li>When the servant is required to travel on duty connected with an <strong>outside body or fund<\/strong>.<\/li>\r\n <li>When Government considers it necessary to <strong>show separately<\/strong> the cost of a special service in connection with which the tour is undertaken.<\/li>\r\n <li>Cases covered by general or special orders of Government <strong>authorising deviation<\/strong> from the general rule.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">A small special case<\/div>\r\n <p>Travelling allowance of <strong>Telegraph signallers accompanying Governors and other high officials on tour<\/strong> is debited to the <em>Department concerned<\/em>, although their pay for the period continues to be debited to the Telegraph Department.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch6-military\">\r\n <span class=\"section-badge red\">\u00a75<\/span>\r\n <h3>Military Reservists & Other Special Cases (Appendix 5, Para B)<\/h3>\r\n <\/div>\r\n\r\n <h4>Indian Army Reserve \/ IAF \/ Naval Reserves \u2014 when called up for training<\/h4>\r\n\r\n <ol class=\"parts-list decimal red\">\r\n <li><strong>Direct from civil appointment:<\/strong> Receive pay & allowances they would have drawn in civil appointment but for the training.<\/li>\r\n <li><strong>From leave (in India, Burma, Ceylon, GB, NI):<\/strong> Civil leave pay & allowances they would have drawn but for the training.<\/li>\r\n <li><strong>Returning from leave abroad, before rejoining civil:<\/strong> Joining time civil pay from date of disembarkation in India to the day before training begins; full civil leave pay for the journey to the place of civil appointment.<\/li>\r\n <li><strong>During actual training:<\/strong> Military pay & allowances.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Debit allocation<\/div>\r\n <p>Emoluments under (i)\u2013(iii) \u2192 <strong>Civil-Central or State Estimates<\/strong>.<br>Emoluments under (iv) \u2192 <strong>Defence Services Estimates<\/strong>.<br>Cost of a substitute, if necessary \u2192 Civil Estimates.<\/p>\r\n <\/div>\r\n\r\n <h4>Reservists employed under Civil Govt<\/h4>\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\u2694\ufe0f<\/span><span><strong>Periodical training:<\/strong> Receive military pay & allowances PLUS the excess (if any) of their civil pay over military pay \u2014 provided this concession is specifically sanctioned by the Ministry \/ Head of Office \/ State Government.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udcb0<\/span><span>Unless the civil pay is met from Defence Services Estimates, the <strong>extra expenditure is NOT a charge on Defence Estimates<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83e\ude96<\/span><span><strong>Soldiers under military escort<\/strong> for trial on criminal charge \u2014 Defence pays. <strong>Soldiers under Police escort<\/strong> \u2014 Civil pays.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udf96\ufe0f<\/span><span><strong>Outfit allowance<\/strong> for Indian commissioned officers in civil employment (under specified Army Instructions) \u2014 debitable to estimates of the Ministry \/ State under whom the officer is employed at the time the allowance becomes due.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"recap\" id=\"ch6-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 6 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Pay & Allowances classification<\/td><td>Scheme\/Activity (sub-head) under Programme (minor) below Function (Major)<\/td><\/tr>\r\n <tr><td>Transit pay default<\/td><td>Borne by Dept\/Govt to which servant is proceeding<\/td><\/tr>\r\n <tr><td>Transit pay \u2014 foreign service<\/td><td>Borne by foreign employer<\/td><\/tr>\r\n <tr><td>Transit pay \u2014 Missions abroad<\/td><td>Ministry planning the transfer<\/td><\/tr>\r\n <tr><td>Leave Salary<\/td><td>Borne by Dept from which servant proceeds on leave<\/td><\/tr>\r\n <tr><td>Foreign service contributions<\/td><td>Credited to Govt of permanent employment<\/td><\/tr>\r\n <tr><td>Inter-Centre dept contributions<\/td><td>NOT recoverable since 1 Jan 1978<\/td><\/tr>\r\n <tr><td>Travelling expenses default<\/td><td>Same head as pay (R 67)<\/td><\/tr>\r\n <tr><td>3 exceptions to TE rule<\/td><td>Outside body\/fund \u00b7 Separate special service \u00b7 Govt orders<\/td><\/tr>\r\n <tr><td>Reservist civil training pay<\/td><td>Civil Estimates (transit\/leave); Defence Estimates (actual training)<\/td><\/tr>\r\n <tr><td>Military escort vs Police escort<\/td><td>Defence pays vs Civil pays<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch7\" data-chapter=\"7\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 7 \u00b7 PART A<\/span>\r\n <h2>Important Misc. Classification Orders<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Rules 68\u201372 handle the <strong>hard cases<\/strong> of classification: contributions made by or to Government, civil advances, refunds of revenue, sale-proceeds of land and buildings, and municipal rates & taxes. Each rule lists a clear destination head for what looks superficially like the same type of transaction.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch7-contrib\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Contributions Made By \/ To Government \u2014 Rule 68<\/h3>\r\n <\/div>\r\n\r\n <p><strong>Default rule:<\/strong> Contributions made by the Central or State Government to district boards, municipalities, etc. (or vice versa) are debited as expenditure or shown as receipts under the <strong>head most closely connected with the object<\/strong> for which the contributions are made.<\/p>\r\n\r\n <h4>Worked examples<\/h4>\r\n\r\n <div class=\"cat-grid four\">\r\n <div class=\"cat-card a\">\r\n <span class=\"cat-badge\">2202<\/span>\r\n <div class=\"cat-label\">School grant<\/div>\r\n <div class=\"cat-title\">General Education<\/div>\r\n <p>A grant for the construction of a school.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <span class=\"cat-badge\">2205<\/span>\r\n <div class=\"cat-label\">Drainage grant<\/div>\r\n <div class=\"cat-title\">Water Supply & Sanitation<\/div>\r\n <p>A grant for the construction of a drainage system.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <span class=\"cat-badge\">3054<\/span>\r\n <div class=\"cat-label\">Road grant<\/div>\r\n <div class=\"cat-title\">Roads & Bridges<\/div>\r\n <p>A grant for the construction of a road.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <span class=\"cat-badge\">3604<\/span>\r\n <div class=\"cat-label\">Deficit grant<\/div>\r\n <div class=\"cat-title\">Local Bodies Compensation<\/div>\r\n <p>Grant to make good a deficit, or as compensation for revenue resumed.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Note 1 \u2014 Contribution-by-construction<\/div>\r\n <p>If the financial assistance does <em>not<\/em> take the form of a cash grant, but of <strong>PWD expenditure equivalent<\/strong> to the whole \/ part cost of a work constructed for the local body, the contribution is debited under detailed head <strong>\"Contributions\"<\/strong> below the relevant minor \/ major head matching the programme \/ function.<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Note 2 \u2014 Contribution-into-revenue<\/div>\r\n <p>A contribution paid by a local body or private party with the express object of meeting the cost of a PWD work \u2014 which eventually becomes Government property \u2014 is credited as a <strong>revenue receipt<\/strong> of Government under the function \/ programme closely connected with the object.<\/p>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83d\udcdc Article 282<\/div>\r\n <div class=\"hl-text\">The Union or a State may make grants for <strong>any public purpose<\/strong> \u2014 even one outside Parliament's or the State Legislature's law-making competence. The word \"Grant\" here includes not just \"Grant-in-aid\" but also other direct expenditure.<\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch7-civil\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Civil Advances \u2014 Rule 69 \u00b7 MH 8550<\/h3>\r\n <\/div>\r\n\r\n <ol class=\"parts-list decimal teal\">\r\n <li><strong>Moneys advanced under special authority & recoverable in cash<\/strong>, plus <strong>sums overpaid in non-service vouchers<\/strong>, are adjusted under <strong>8550 \u2014 Civil Advances<\/strong>. This head covers items which are <em>from their inception<\/em> debts due to Government \u2014 recoverable either in cash or by deduction from other claims.<\/li>\r\n <li><strong>Pay & Allowances paid before due:<\/strong> For an assignable period, debited to the same head as if paid after they were due \u2014 NOT Civil Advances.<\/li>\r\n <li><strong>Advances of Pay and TA on transfer<\/strong> debited to the <em>final head of account<\/em>, NOT Civil Advances. Finally adjusted as revenue expenditure in the books of the Government making the advance \u2014 regardless of whether the officer is proceeding to or reverting from another Government.<\/li>\r\n <li><strong>Settlement of such advances<\/strong> by net payment \/ net recovery through adjustment bills \u2014 accounted for in the books of the Government <em>where the adjustment bills are preferred<\/em>.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 What NOT to put under Civil Advances<\/div>\r\n <p>Payments made on account of Government expenditure should <strong>not be held under Civil Advances<\/strong> on the ground that further audit proceedings are required for their final admission.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch7-refunds\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>Refunds of Revenue \u2014 Rule 70<\/h3>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83d\udccc The rule in one line<\/div>\r\n <div class=\"hl-text\">No sums should ordinarily be credited to Government by debit to a suspense head \u2014 <strong>credit must FOLLOW and not PRECEDE actual realisation<\/strong>.<\/div>\r\n <\/div>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch7-sale-land\">\r\n <span class=\"chapter-badge\">CH 7 \u00b7 PART B<\/span>\r\n <h2>Sale-Proceeds of Land & Buildings \u2014 Rule 71<\/h2>\r\n <\/div>\r\n\r\n <p>Rule 71 lays down two schedules. The <strong>rule of thumb<\/strong>: follow the original debit.<\/p>\r\n\r\n <div class=\"schedule-banner\">\r\n <span class=\"schedule-stamp\">Schedule I \u2014 Land<\/span>\r\n <h4>Sale-Proceeds of Government Land<\/h4>\r\n <table class=\"compare-table\" style=\"margin: 0;\">\r\n <thead><tr><th>Original debit<\/th><th>Sale-proceeds credited to<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Capital Account of a Project with regular Capital & Revenue Accounts<\/td><td>Capital or Revenue account of the project per allocation rules<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Capital expenditure head outside Revenue Account<\/td><td>The Capital expenditure head originally debited<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Revenue Section, service \/ revenue dept without C&R accounts<\/td><td>Receipt head related to dept, or <strong>0075 \u2014 Misc General Services<\/strong><\/td><\/tr>\r\n <tr><td class=\"label-cell\">Agricultural land (general)<\/td><td><strong>0401<\/strong> \u2014 Crop Husbandry \u2014 Other Receipts<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Nazul lands in UP \/ Punjab \/ MP etc.; Punjab building re-sale lands<\/td><td><strong>0075<\/strong> \u2014 Misc General Services \u2014 Sale of land & property<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold in PWD (residuary cases)<\/td><td>Functional receipt MH, or <strong>0059<\/strong> \u2014 Public Works<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold in Defence<\/td><td><strong>0076 \/ 0077 \/ 0078<\/strong> \u2014 Defence Army \/ Navy \/ Air Force<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold by civil agency (residuary)<\/td><td>Functional receipt MH, or <strong>0075<\/strong><\/td><\/tr>\r\n <tr><td class=\"label-cell\">Land for Subsidised Cos \/ Railways, originally debited to 3001<\/td><td><strong>1001<\/strong> \u2014 Sale of Land Subsidised Companies (Receipts)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch7-sale-bldg\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>Sale of Buildings \u2014 Schedule II under Rule 71<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Original debit<\/th><th>Sale-proceeds credited to<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Capital Account of Project with regular C&R Accounts<\/td><td>Capital \/ Revenue Account of project per allocation rules<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Capital expenditure head outside Revenue Account (no regular C&R)<\/td><td>Capital expenditure head originally debited<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Irrigation, Navigation, Embankment & Drainage works (no Capital Accts kept)<\/td><td><strong>0701<\/strong> \u2014 Major Irrigation \/ <strong>0702<\/strong> \u2014 Minor Irrigation as applicable<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Revenue Section, service \/ revenue dept without C&R<\/td><td>Receipt head related to function, or <strong>0075<\/strong><\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold in PWD<\/td><td>Functional receipt MH or <strong>0059<\/strong> \u2014 Public Works<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold in Defence<\/td><td><strong>0076 \/ 0077 \/ 0078<\/strong><\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold by civil agency<\/td><td>Functional receipt MH or <strong>0075<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch7-municipal\">\r\n <span class=\"section-badge gold\">\u00a75<\/span>\r\n <h3>Municipal Rates & Taxes \u2014 Rule 72<\/h3>\r\n <\/div>\r\n\r\n <ol class=\"parts-list decimal gold\">\r\n <li><strong>Functional buildings (schools, colleges, hospitals):<\/strong> If municipal rates & taxes are paid by the department dealing with that function \u2014 adjusted as part of the sub-head \/ minor head relating to the function, under detailed head <strong>\"Rent, Rates and Taxes\"<\/strong>. <br>However, if PWD (in administrative control of the building) pays the whole \/ part \u2014 debited to <strong>2059 \u2014 Public Works \u2014 Maintenance and Repairs<\/strong>.<\/li>\r\n <li><strong>Other non-residential buildings (non-Defence):<\/strong> If taxes are paid by a department nominated by Govt and not passed on to the occupying department \u2014 debited to <strong>2070 \u2014 Other Administrative Services \u2014 Other Expenditure<\/strong>.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"recap\" id=\"ch7-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 7 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Contributions default<\/td><td>Head most closely connected with the object<\/td><\/tr>\r\n <tr><td>School grant<\/td><td>2202 \u2014 General Education<\/td><\/tr>\r\n <tr><td>Drainage grant<\/td><td>2205 \u2014 Water Supply & Sanitation<\/td><\/tr>\r\n <tr><td>Road grant<\/td><td>3054 \u2014 Roads & Bridges<\/td><\/tr>\r\n <tr><td>Deficit \/ compensation<\/td><td>3604 \u2014 Compensation to Local Bodies<\/td><\/tr>\r\n <tr><td>Civil Advances head<\/td><td><strong>8550<\/strong><\/td><\/tr>\r\n <tr><td>Advances of Pay\/TA on transfer<\/td><td>Final head \u2014 NOT Civil Advances<\/td><\/tr>\r\n <tr><td>Refunds \u2014 golden rule<\/td><td>Credit follows realisation; not via suspense head<\/td><\/tr>\r\n <tr><td>Sale of land \u2014 rule of thumb<\/td><td>Follow the original debit<\/td><\/tr>\r\n <tr><td>Agricultural land \u2014 sale<\/td><td>0401 \u2014 Crop Husbandry Other Receipts<\/td><\/tr>\r\n <tr><td>Nazul lands \u2014 sale<\/td><td>0075 \u2014 Misc General Services<\/td><\/tr>\r\n <tr><td>Defence buildings \u2014 sale<\/td><td>0076 \/ 0077 \/ 0078<\/td><\/tr>\r\n <tr><td>Municipal taxes \u2014 functional bldgs<\/td><td>Rent, Rates & Taxes under function, OR 2059 if PWD pays<\/td><\/tr>\r\n <tr><td>Municipal taxes \u2014 non-Defence other<\/td><td>2070 \u2014 Other Administrative Services<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch8\" data-chapter=\"8\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 8 \u00b7 PART A<\/span>\r\n <h2>The Five Appendices \u2014 Reference Shelves<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What's at the back of GAR 1990<\/div>\r\n <div class=\"def-text\">\r\n Five Appendices stand behind the rules \u2014 reproducing constitutional provisions, listing the CGA's organisation, citing the C&AG's statutory duties, prescribing the procedure for Plan grants & loans, and codifying inter-government adjustment principles. Plus a corrections register at the end.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch8-app1\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Appendix 1 \u2014 Articles of the Constitution & UT Act<\/h3>\r\n <\/div>\r\n\r\n <p>Reproduces, for ready reference, the relevant provisions in three groups:<\/p>\r\n\r\n <div class=\"cat-grid three\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Group A<\/div>\r\n <div class=\"cat-title\">The Funds<\/div>\r\n <p><strong>Articles 266, 267<\/strong> \u2014 Consolidated Fund, Public Account, Contingency Fund. <strong>UT Act ss. 47, 48<\/strong> \u2014 UT Consolidated & Contingency Funds.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Group B<\/div>\r\n <div class=\"cat-title\">Custody<\/div>\r\n <p><strong>Article 283<\/strong> \u2014 Custody of funds, payments in \/ withdrawals out. <strong>UT Act s. 47(3) and s. 48(3)<\/strong> \u2014 UT custody provisions.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Group C<\/div>\r\n <div class=\"cat-title\">Budget & Accounts<\/div>\r\n <p><strong>Article 112<\/strong> \u2014 Annual Financial Statement. <strong>Articles 150, 151<\/strong> \u2014 Form of accounts and Reports of C&AG.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch8-app2\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Appendix 2 \u2014 Organisation of the CGA<\/h3>\r\n <\/div>\r\n\r\n <p>Reproduces the <strong>Presidential Notification dated 27 September 1980<\/strong> establishing the CGA in the Department of Expenditure, plus the entry in the Allocation of Business Rules 1961 (Entry 7A).<\/p>\r\n\r\n <h4>CGA's responsibilities (Entry 7A as substituted)<\/h4>\r\n\r\n <ol class=\"parts-list roman\">\r\n <li>General principles of Government accounting relating to Union or State Governments and form of accounts; framing \/ revising rules & manuals.<\/li>\r\n <li>Reconciliation of cash balances of Union Govt with RBI, in general \u2014 and in particular, of RBI Deposits pertaining to Civil Ministries \/ Departments.<\/li>\r\n <li>Overseeing the maintenance of adequate accounting standards by Central Civil Accounts Offices.<\/li>\r\n <li>Consolidation of monthly accounts, review of trends of revenue realisation and significant features of expenditure; preparation of annual accounts (incl. Summary Civil Appropriation Accounts).<\/li>\r\n <li>Administration of <strong>Central Treasury Rules<\/strong>.<\/li>\r\n <li>Coordination & assistance in introducing <strong>management accounting<\/strong> systems in Civil Ministries \/ Departments.<\/li>\r\n <li>Cadre management of Group 'A' (Indian Civil Accounts Service) and Group 'B' officers.<\/li>\r\n <li>Organising training & examinations for Group 'C' and 'D' Central Civil Accounts staff.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Origin of CGA's role in consolidation<\/div>\r\n <p>Consolidation of monthly Civil Accounts of the Union Government was entrusted to the CGA <strong>from 1 April 1977<\/strong>. The C&AG was relieved of the responsibility for preparing annual accounts (incl. Summary Civil Appropriation Accounts) on this entrustment, vide M\/F order dated 20 June 1978 \u2014 under s. 11 of the C&AG's Act 1971.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch8-app3\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>Appendix 3 \u2014 C&AG's Duties, Powers & Conditions of Service Act, 1971<\/h3>\r\n <\/div>\r\n\r\n <p>Reproduces three sections of the C&AG's Act:<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Section<\/th><th>Subject<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">s. 10<\/td><td>Duty of C&AG to compile accounts of Union \/ States \/ UTs<\/td><\/tr>\r\n <tr>\r\n <td class=\"label-cell\">s. 11<\/td>\r\n <td>\r\n Duty of C&AG to prepare and submit accounts to President \/ Governor \/ Administrator <strong>on or before such dates as he may, with the concurrence of Government, determine<\/strong>.<br>\r\n <em>Provisos:<\/em> President \/ Governor may, after consultation with C&AG, by order, relieve him from this responsibility.\r\n <\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">s. 22<\/td>\r\n <td>\r\n <strong>Power of Central Government to make rules<\/strong> \u2014 for maintenance of accounts, manner of keeping treasury \/ office \/ department initial & subsidiary accounts, manner of compiling accounts where C&AG is relieved of compiling responsibility, manner of keeping stores & stock accounts, etc.\r\n <\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch8-app4\">\r\n <span class=\"chapter-badge\">CH 8 \u00b7 PART B<\/span>\r\n <h2>Appendix 4 \u2014 Plan Grants & Loans<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What App 4 prescribes<\/div>\r\n <div class=\"def-text\">\r\n A <strong>uniform procedure<\/strong> for accountal of Central grants and loans given to State \/ UT Governments under <strong>Central Plan Schemes<\/strong> and <strong>Centrally Sponsored Plan Schemes<\/strong> \u2014 so that the same scheme is accounted for in the same way across all recipient State \/ UT books.\r\n <\/div>\r\n <\/div>\r\n\r\n <h4>Key features<\/h4>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\udcca<\/span><span><strong>Major \/ Sub-Major Heads<\/strong> \u2014 Provisions for grants under <strong>3601 \/ 3602<\/strong> (Grants-in-aid to State \/ UT Govts) with sub-categories for Central Plan Schemes \/ Centrally Sponsored Plan Schemes. Loans go under <strong>7601 \/ 7602<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83e\udde9<\/span><span><strong>Nomenclature of Minor Heads<\/strong> \u2014 Designed per paras 3.9 and 6.5 of the 'General Directions' in the List of Major and Minor Heads. First portion indicates the function (per sub-major head); second portion indicates the programme minor head.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udd17<\/span><span><strong>Sanctions to indicate heads<\/strong> \u2014 Plan-outlay approvals and sanctions of Central Ministries releasing grants \/ loans <strong>indicate the budget head up to minor head and sub-detailed heads<\/strong> \u2014 which automatically gives the clue to corresponding heads in State \/ UT books.<\/span><\/li>\r\n <li><span class=\"ico\">\u2699\ufe0f<\/span><span><strong>Goal<\/strong> \u2014 Uniform classification so that scheme-wise plan expenditure is comparable across all States.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch8-app5\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>Appendix 5 \u2014 Inter-Government Adjustments<\/h3>\r\n <\/div>\r\n\r\n <p>Codifies the principles regulating the <strong>distribution of certain charges & receipts between Governments<\/strong> \u2014 based on arrangements agreed between all Governments and therefore binding on all.<\/p>\r\n\r\n <h4>Structure of Appendix 5<\/h4>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Part A \u2014 Introductory<\/div>\r\n <div class=\"cat-title\">Framework<\/div>\r\n <p>Sets the principle: the rules in this Appendix bind all Governments because they reflect mutually agreed arrangements.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Part B \u2014 Pay, Allowances, Pensions<\/div>\r\n <div class=\"cat-title\">Three Sub-parts<\/div>\r\n <p>(I) Incidence of Pay & Allowances other than Leave Salaries.<br>(II) Incidence of Leave Salaries.<br>(III) Incidence of Pensions.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Part C \u2014 Other Charges<\/div>\r\n <div class=\"cat-title\">Audit \u00b7 Police \u00b7 Surveys<\/div>\r\n <p>(IV) Audit & keeping accounts. (V) Police functions on Railways & bridge protection. (VI) Recovery of cost of Forest Surveys \/ maps by Survey of India.<\/p>\r\n <\/div>\r\n <div class=\"cat-card e\">\r\n <div class=\"cat-label\">Part D \u2014 Receipts<\/div>\r\n <div class=\"cat-title\">Foreign Service<\/div>\r\n <p>(VII) Incidence of Leave Salary & Pension Contributions for Govt servants lent on foreign service.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <h4>Key principles from Part C<\/h4>\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\ude89<\/span><span><strong>Bridge protection \u2014 Normal conditions:<\/strong> Responsibility of the State Government concerned; expenditure borne by it.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83e\ude96<\/span><span><strong>Bridge protection \u2014 by Armed Forces at Railway's request:<\/strong> Expenditure falls on the Railway.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udf10<\/span><span><strong>Bridge protection \u2014 by Defence on policy grounds:<\/strong> Charges debited to Defence Services \/ Public Service Dept concerned.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83e\uddfe<\/span><span><strong>Medical reimbursement \/ allowances<\/strong> may be considered in internal check for payment. But pay & allowances of medical staff (Doctors, Nurses) are NOT shared.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch8-slips\">\r\n <span class=\"section-badge red\">\u00a75<\/span>\r\n <h3>Correction Slips<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 Correction Slip No. 1 \u2014 dated 4 August 1993<\/div>\r\n <p style=\"margin-bottom: 10px;\">Four amendments to the original GAR 1990 text, modifying the treatment of certain transactions at State \/ Central treasuries:<\/p>\r\n <\/div>\r\n <table class=\"compare-table\">\r\n <thead><tr><th style=\"width: 8%;\">#<\/th><th>Rule<\/th><th>Amendment<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">1<\/td><td><strong>Rule 8(3) Note (i)<\/strong><\/td><td>Delete the words 'Central transactions and' (lines 1\u20132) \u2014 removing the Central-transactions overlap from the UT Treasury note.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2<\/td><td><strong>Rule 12 (3rd sentence)<\/strong><\/td><td>Modified \u2014 State transactions in Central treasuries are classified under <strong>8658 \u2014 Suspense Accounts \u2014 Suspense (Civil) \u2014 Accounts with Accountant General<\/strong> and settled by cheques \/ DD.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">3<\/td><td><strong>Rule 13<\/strong><\/td><td>Substituted sub-rule (b) and (c) \u2014 Central transactions at State treasuries booked under <em>\"PAO Suspense \u2014 Transactions adjustable by PAO of ...\"<\/em> below 8658, for cash settlement by the State AG with the PAO. Words 'other than transactions of Central (Civil) Pensions' deleted.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4<\/td><td><strong>Rule 14<\/strong><\/td><td>Sub-rule (b) substituted \u2014 interest, principal repayments on Central Govt Securities, and pensions (incl. freedom-fighter pensions) at State treasuries \u2192 PAO Suspense.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">Two key Notes appended to amended Rule 14<\/div>\r\n <\/div>\r\n <table class=\"compare-table\">\r\n <thead><tr><th style=\"width: 14%;\">Note<\/th><th>Subject<\/th><th>Where the debit is raised<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Note 1<\/td><td><strong>CG Securities<\/strong><\/td><td>Debits borne by <strong>Pr. Accounts Office, DEA, New Delhi<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Note 2<\/td><td><strong>Central (Civil) Pensions<\/strong> (incl. HC Judges & Freedom Fighters)<\/td><td>Debits raised against <strong>PAO in the Central Pension Accounting Office (CPAO)<\/strong>.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"recap\" id=\"ch8-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 8 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>App 1 \u2014 Articles in view<\/td><td>112, 150, 151, 244, 266, 267, 283 + UT Act ss. 47, 48, 49<\/td><\/tr>\r\n <tr><td>App 2 \u2014 CGA<\/td><td>Notification 27 Sep 1980; substituted Entry 7A<\/td><\/tr>\r\n <tr><td>CGA consolidation since<\/td><td>1 April 1977<\/td><\/tr>\r\n <tr><td>App 3 \u2014 C&AG's Act sections<\/td><td>10 \u00b7 11 \u00b7 22 of the 1971 Act<\/td><\/tr>\r\n <tr><td>App 4 \u2014 Plan grant heads<\/td><td>3601 \/ 3602 (grants); 7601 \/ 7602 (loans)<\/td><\/tr>\r\n <tr><td>App 4 \u2014 Goal<\/td><td>Uniform scheme-wise classification across States<\/td><\/tr>\r\n <tr><td>App 5 \u2014 Four Parts<\/td><td>A Intro \u00b7 B Pay\/Leave\/Pensions \u00b7 C Other Charges \u00b7 D Receipts<\/td><\/tr>\r\n <tr><td>App 5 \u2014 Binding because<\/td><td>Reflects mutually agreed arrangements between all Govts<\/td><\/tr>\r\n <tr><td>Foreign service contribution credit<\/td><td>Govt of permanent employment at time of transfer<\/td><\/tr>\r\n <tr><td>Correction Slip 1 date<\/td><td>4 August 1993<\/td><\/tr>\r\n <tr><td>Slip 1 \u2014 CG Securities<\/td><td>Debits borne by Pr. Accounts Office, DEA, New Delhi<\/td><\/tr>\r\n <tr><td>Slip 1 \u2014 Central Civil Pensions<\/td><td>Debits raised against PAO in CPAO<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n <\/main>\r\n<\/div>\r\n\r\n<script>\r\n \/\/ \u2500\u2500 Chapter tab switching \u2500\u2500\r\n document.addEventListener('click', function (e) {\r\n \/\/ Click on TOC chapter header \u2192 switch chapter pane + open only that card\r\n const header = e.target.closest('.toc-chapter-header');\r\n if (header) {\r\n const chapterEl = header.parentElement; \/\/ <details>\r\n const chNum = chapterEl.getAttribute('data-chapter');\r\n switchChapter(chNum);\r\n setTimeout(function () {\r\n document.querySelectorAll('.toc-chapter').forEach(function (other) {\r\n if (other !== chapterEl) other.removeAttribute('open');\r\n });\r\n }, 0);\r\n return;\r\n }\r\n\r\n \/\/ Click on a TOC sub-link \u2192 switch chapter first, then scroll\r\n const subLink = e.target.closest('.toc-sub-list 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margin: 0 auto; position: relative; z-index: 1; }\r\n .hero-grid {\r\n display: grid;\r\n grid-template-columns: 1fr 320px;\r\n gap: 36px;\r\n align-items: center;\r\n }\r\n .hero-text { min-width: 0; }\r\n .hero-illustration {\r\n width: 320px; max-width: 100%;\r\n filter: drop-shadow(0 10px 22px rgba(0,0,0,0.22));\r\n animation: heroFloat 6s ease-in-out infinite;\r\n }\r\n .hero-illustration svg { width: 100%; height: auto; display: block; }\r\n @keyframes heroFloat {\r\n 0%, 100% { transform: translateY(0); }\r\n 50% { transform: translateY(-6px); }\r\n }\r\n .hero-kicker {\r\n display: inline-block;\r\n background: rgba(255,255,255,0.18); color: #fff;\r\n font-size: 11px; font-weight: 700;\r\n padding: 6px 14px; border-radius: 20px;\r\n letter-spacing: 0.14em; text-transform: uppercase;\r\n margin-bottom: 18px;\r\n backdrop-filter: blur(4px);\r\n }\r\n .hero h1 {\r\n font-family: 'Crimson Pro', Georgia, serif;\r\n font-size: clamp(30px, 4.5vw, 48px);\r\n font-weight: 700; line-height: 1.2;\r\n margin-bottom: 14px; color: #fff;\r\n text-shadow: 0 2px 8px rgba(0,0,0,0.18);\r\n }\r\n .hero-sub { font-size: 15px; opacity: 0.92; margin-bottom: 24px; max-width: 720px; color: #fff; }\r\n .hero-pills { display: flex; flex-wrap: wrap; gap: 8px; }\r\n .hero-pill {\r\n background: rgba(255,255,255,0.18);\r\n border: 1px solid rgba(255,255,255,0.30);\r\n color: #fff; font-size: 12px; font-weight: 600;\r\n padding: 6px 14px; border-radius: 20px;\r\n backdrop-filter: blur(6px);\r\n }\r\n\r\n \/* \u2500\u2500 BREADCRUMB \u2500\u2500 *\/\r\n .breadcrumb-bar { background: #fff; border-bottom: 1px solid var(--border); padding: 10px 48px; }\r\n .breadcrumb-inner {\r\n max-width: 1100px; margin: 0 auto;\r\n font-size: 12.5px; color: #aaa;\r\n display: flex; align-items: center; gap: 6px;\r\n }\r\n .breadcrumb-inner a { color: var(--blue); }\r\n .breadcrumb-inner a:hover { text-decoration: underline; }\r\n .breadcrumb-inner .sep { color: #ddd; }\r\n\r\n \/* \u2500\u2500 LAYOUT \u2500\u2500 *\/\r\n .layout {\r\n max-width: 1100px; margin: 0 auto;\r\n padding: 44px 48px 88px;\r\n display: grid;\r\n grid-template-columns: 256px 1fr;\r\n gap: 56px;\r\n align-items: start;\r\n }\r\n\r\n \/* \u2500\u2500 CHAPTER HEADING \u2500\u2500 *\/\r\n .chapter-heading-block {\r\n display: flex; align-items: center; gap: 14px;\r\n margin: 52px 0 22px;\r\n padding-bottom: 14px;\r\n border-bottom: 2.5px solid var(--navy);\r\n }\r\n .chapter-heading-block:first-child { margin-top: 0; }\r\n .chapter-badge {\r\n background: var(--navy); color: #fff;\r\n font-size: 10px; font-weight: 700;\r\n padding: 5px 16px; border-radius: 4px;\r\n letter-spacing: 0.1em; text-transform: uppercase;\r\n white-space: nowrap; flex-shrink: 0;\r\n }\r\n .chapter-heading-block h2 {\r\n font-family: 'Crimson Pro', Georgia, serif;\r\n font-size: 23px; font-weight: 700; color: var(--navy); margin: 0;\r\n }\r\n\r\n \/* \u2500\u2500 SECTION HEADING \u2500\u2500 *\/\r\n .section-heading-block {\r\n display: flex; align-items: center; gap: 12px;\r\n margin: 38px 0 14px;\r\n }\r\n .section-badge {\r\n background: var(--blue); color: #fff;\r\n font-size: 9.5px; font-weight: 700;\r\n padding: 4px 12px; border-radius: 3px;\r\n letter-spacing: 0.08em; white-space: nowrap; flex-shrink: 0;\r\n }\r\n .section-badge.amber { background: var(--amber); }\r\n .section-badge.teal { background: var(--teal); }\r\n .section-badge.purple { background: var(--purple); }\r\n .section-badge.red { background: var(--red); }\r\n .section-badge.gold { background: var(--gold); }\r\n .section-heading-block h3 { font-size: 17px; font-weight: 700; color: var(--navy); margin: 0; }\r\n\r\n .article h4 { font-size: 14.5px; font-weight: 700; color: var(--navy); margin: 22px 0 10px; }\r\n .article p { color: #2c3e50; margin-bottom: 12px; text-align: justify; hyphens: auto; }\r\n .article strong { color: #111; }\r\n\r\n \/* \u2500\u2500 ICON LIST \u2500\u2500 *\/\r\n .icon-list { list-style: none; margin: 0 0 14px; display: flex; flex-direction: column; gap: 8px; }\r\n .icon-list li { display: flex; align-items: flex-start; gap: 10px; font-size: 15px; color: #2c3e50; line-height: 1.78; text-align: justify; }\r\n .icon-list li .ico { font-size: 15px; flex-shrink: 0; margin-top: 4px; width: 20px; text-align: center; }\r\n\r\n \/* \u2500\u2500 CALLOUT \u2500\u2500 *\/\r\n .callout {\r\n border-left: 3px solid var(--blue);\r\n padding: 14px 18px; margin: 16px 0 20px;\r\n background: #f8fbff; border-radius: 0 6px 6px 0;\r\n }\r\n .callout.amber { border-left-color: var(--amber); background: #fffbf5; }\r\n .callout.red { border-left-color: var(--red); background: #fff8f7; }\r\n .callout.teal { border-left-color: var(--teal); background: #f4fdf9; }\r\n .callout.purple { border-left-color: var(--purple); background: #faf6ff; }\r\n .callout.gold { border-left-color: var(--gold); background: #fffcf0; }\r\n .callout-label {\r\n font-size: 10px; font-weight: 700; text-transform: uppercase;\r\n letter-spacing: 0.12em; margin-bottom: 8px; color: var(--blue);\r\n }\r\n .callout.amber .callout-label { color: var(--amber); }\r\n .callout.red .callout-label { color: var(--red); }\r\n .callout.teal .callout-label { color: var(--teal); }\r\n .callout.purple .callout-label { color: var(--purple); }\r\n .callout.gold .callout-label { color: #8a6a00; }\r\n .callout p { text-align: justify; }\r\n\r\n \/* \u2500\u2500 DEFINITION CARD \u2500\u2500 *\/\r\n .def-card {\r\n background: linear-gradient(135deg, #fffcf0 0%, #fff7e0 100%);\r\n border: 1.5px solid #e8c87a;\r\n border-radius: 12px; padding: 22px 26px;\r\n margin: 18px 0 26px; position: relative;\r\n }\r\n .def-card::before {\r\n content: '\u201c';\r\n position: absolute; top: 6px; left: 14px;\r\n font-family: Georgia, serif;\r\n font-size: 60px; color: rgba(200,155,10,0.25); line-height: 1;\r\n }\r\n .def-card .def-label {\r\n font-size: 10.5px; font-weight: 700; text-transform: uppercase;\r\n letter-spacing: 0.14em; color: #8a6a00; margin-bottom: 8px;\r\n position: relative; z-index: 1;\r\n }\r\n .def-card .def-text {\r\n font-size: 15px; color: #4a3500; line-height: 1.78;\r\n position: relative; z-index: 1;\r\n text-align: justify;\r\n }\r\n\r\n \/* \u2500\u2500 FLOW \u2500\u2500 *\/\r\n .flow { display: flex; flex-direction: column; margin: 18px 0 24px; }\r\n .flow-step { display: flex; align-items: flex-start; gap: 18px; position: relative; }\r\n .flow-step:not(:last-child)::after {\r\n content: ''; position: absolute; left: 19px; top: 42px;\r\n width: 2px; height: calc(100% - 6px);\r\n background: linear-gradient(180deg, var(--blue) 0%, #d0dce6 100%);\r\n }\r\n .flow-num {\r\n width: 40px; height: 40px; border-radius: 50%;\r\n background: var(--blue); color: #fff;\r\n display: flex; align-items: center; justify-content: center;\r\n font-weight: 700; font-size: 14px; flex-shrink: 0;\r\n }\r\n .flow-content { flex: 1; padding: 8px 0 26px; }\r\n .flow-content h5 { font-size: 14.5px; font-weight: 700; color: var(--navy); margin-bottom: 4px; }\r\n .flow-content p { font-size: 14px; color: var(--muted); margin: 0; }\r\n\r\n \/* \u2500\u2500 COMPARE TABLE \u2500\u2500 *\/\r\n .compare-table { width: 100%; border-collapse: collapse; margin: 16px 0 24px; border-radius: 8px; overflow: hidden; border: 1px solid var(--border); }\r\n .compare-table thead tr { background: var(--navy); color: #fff; }\r\n .compare-table th { padding: 12px 16px; text-align: left; font-size: 12.5px; font-weight: 700; }\r\n .compare-table td { padding: 11px 16px; font-size: 14px; border-bottom: 1px solid var(--border); color: #2c3e50; vertical-align: top; }\r\n .compare-table tr:nth-child(even) td { background: #f9fbfd; }\r\n .compare-table td.label-cell { font-weight: 700; color: var(--navy); background: #f1f5f9 !important; width: 22%; }\r\n\r\n \/* \u2500\u2500 PARTS LIST \u2500\u2500 *\/\r\n .parts-list {\r\n list-style: none; counter-reset: parts;\r\n margin: 14px 0 22px;\r\n display: flex; flex-direction: column; gap: 12px;\r\n }\r\n .parts-list > li {\r\n background: #fff;\r\n border: 1.5px solid var(--border);\r\n border-radius: 10px;\r\n padding: 16px 18px 16px 60px;\r\n position: relative;\r\n font-size: 14.5px; color: #2c3e50;\r\n line-height: 1.72;\r\n counter-increment: parts;\r\n text-align: justify;\r\n }\r\n .parts-list > li::before {\r\n content: counter(parts, lower-alpha);\r\n position: absolute; left: 16px; top: 16px;\r\n width: 32px; height: 32px;\r\n background: var(--blue); color: #fff;\r\n border-radius: 50%;\r\n display: flex; align-items: center; justify-content: center;\r\n font-size: 14px; font-weight: 700;\r\n font-family: 'JetBrains Mono', monospace;\r\n }\r\n .parts-list.roman > li::before { content: counter(parts, lower-roman); font-size: 12px; }\r\n .parts-list.decimal > li::before { content: counter(parts); font-size: 13px; }\r\n .parts-list.teal > li::before { background: var(--teal); }\r\n .parts-list.amber > li::before { background: var(--amber); }\r\n .parts-list.purple > li::before { background: var(--purple); }\r\n .parts-list.red > li::before { background: var(--red); }\r\n .parts-list.gold > li::before { background: var(--gold); }\r\n .parts-list > li strong { color: var(--navy); }\r\n\r\n \/* \u2500\u2500 NUMBERED LIST (slim) \u2500\u2500 *\/\r\n .num-list { list-style: none; counter-reset: numlist; margin: 14px 0 18px; }\r\n .num-list li {\r\n counter-increment: numlist;\r\n display: flex; align-items: flex-start; gap: 12px;\r\n margin-bottom: 8px; font-size: 14.5px; color: #2c3e50;\r\n line-height: 1.75;\r\n text-align: justify;\r\n }\r\n .num-list li::before {\r\n content: counter(numlist);\r\n background: var(--blue); color: #fff;\r\n width: 26px; height: 26px; border-radius: 50%;\r\n display: flex; align-items: center; justify-content: center;\r\n font-size: 12px; font-weight: 700; flex-shrink: 0; margin-top: 2px;\r\n font-family: 'JetBrains Mono', monospace;\r\n }\r\n .num-list.amber li::before { background: var(--amber); }\r\n .num-list.teal li::before { background: var(--teal); }\r\n\r\n \/* \u2500\u2500 HIGHLIGHT BOX \u2500\u2500 *\/\r\n .highlight-box {\r\n background: linear-gradient(135deg, #f0f7ff 0%, #e8f1fc 100%);\r\n border-left: 4px solid var(--blue);\r\n border-radius: 0 10px 10px 0;\r\n padding: 16px 20px;\r\n margin: 16px 0 22px;\r\n }\r\n .highlight-box .hl-label {\r\n font-size: 10px; font-weight: 700; text-transform: uppercase;\r\n letter-spacing: 0.12em; color: var(--blue); margin-bottom: 6px;\r\n }\r\n .highlight-box .hl-text { font-size: 14.5px; color: #2c3e50; line-height: 1.72; text-align: justify; }\r\n\r\n \/* \u2500\u2500 STAT GRID \u2500\u2500 *\/\r\n .stat-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 12px; margin: 18px 0 26px; }\r\n .stat-card {\r\n background: #fff; border: 1.5px solid var(--border);\r\n border-radius: 10px; padding: 16px;\r\n text-align: center;\r\n }\r\n .stat-card.b { border-color: #9dc3ec; background: #f0f7ff; }\r\n .stat-card.t { border-color: #7fd3c5; background: #f0fdf8; }\r\n .stat-card.a { border-color: #f0d58a; background: #fffbf0; }\r\n .stat-card.r { border-color: #f5a0a0; background: #fff5f5; }\r\n .stat-card .stat-num {\r\n font-family: 'JetBrains Mono', monospace;\r\n font-size: 22px; font-weight: 700;\r\n color: var(--navy); line-height: 1.1;\r\n margin-bottom: 6px;\r\n }\r\n .stat-card.b .stat-num { color: var(--blue); }\r\n .stat-card.t .stat-num { color: var(--teal); }\r\n .stat-card.a .stat-num { color: var(--amber); }\r\n .stat-card.r .stat-num { color: var(--red); }\r\n .stat-card .stat-label { font-size: 11px; font-weight: 700; text-transform: uppercase; letter-spacing: 0.06em; color: var(--muted); }\r\n .stat-card .stat-icon { font-size: 24px; margin-bottom: 4px; display: block; }\r\n\r\n \/* \u2500\u2500 CATEGORY CARDS \u2500\u2500 *\/\r\n .cat-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 14px; margin: 20px 0 28px; }\r\n .cat-grid.three { grid-template-columns: repeat(3, 1fr); }\r\n .cat-grid.four { grid-template-columns: repeat(4, 1fr); }\r\n .cat-card { border-radius: 10px; padding: 18px 18px; border: 1.5px solid var(--border); }\r\n .cat-card.a { border-color: #9dc3ec; background: #f0f7ff; }\r\n .cat-card.b { border-color: #7fd3c5; background: #f0fdf8; }\r\n .cat-card.c { border-color: #f0d58a; background: #fffbf0; }\r\n .cat-card.d { border-color: #f5a0a0; background: #fff5f5; }\r\n .cat-card.e { border-color: #d1baf0; background: #f9f5ff; }\r\n .cat-label { font-size: 9.5px; font-weight: 700; text-transform: uppercase; letter-spacing: 0.12em; color: var(--muted); margin-bottom: 6px; }\r\n .cat-title { font-size: 14.5px; font-weight: 700; color: var(--navy); margin-bottom: 8px; }\r\n .cat-card.a .cat-title { color: var(--blue); }\r\n .cat-card.b .cat-title { color: var(--teal); }\r\n .cat-card.c .cat-title { color: var(--amber); }\r\n .cat-card.d .cat-title { color: var(--red); }\r\n .cat-card.e .cat-title { color: var(--purple); }\r\n .cat-card p { font-size: 13px; color: #2c3e50; line-height: 1.7; text-align: justify; }\r\n .cat-badge { display: inline-block; font-size: 24px; font-weight: 900; margin-bottom: 6px; font-family: 'Crimson Pro', Georgia, serif; line-height: 1; }\r\n .cat-card.a .cat-badge { color: var(--blue); }\r\n .cat-card.b .cat-badge { color: var(--teal); }\r\n .cat-card.c .cat-badge { color: var(--amber); }\r\n .cat-card.d .cat-badge { color: var(--red); }\r\n .cat-card.e .cat-badge { color: var(--purple); }\r\n\r\n \/* \u2500\u2500 SCHEDULE BANNER \u2500\u2500 *\/\r\n .schedule-banner { border: 2px solid var(--amber); border-radius: 10px; padding: 22px 24px; margin: 20px 0 26px; background: #fffcf0; position: relative; }\r\n .schedule-stamp { position: absolute; top: -11px; left: 20px; background: var(--amber); color: #fff; font-size: 10px; font-weight: 700; letter-spacing: 0.1em; text-transform: uppercase; padding: 3px 14px; border-radius: 4px; }\r\n .schedule-banner h4 { font-size: 15px; font-weight: 700; color: #4a3500; margin-bottom: 12px; margin-top: 8px; }\r\n\r\n \/* \u2500\u2500 TAGS \u2500\u2500 *\/\r\n .tag-yes { background: #edfaf6; color: var(--teal); border-radius: 4px; padding: 2px 8px; font-size: 12px; font-weight: 700; }\r\n .tag-no { background: #fef3f2; color: var(--red); border-radius: 4px; padding: 2px 8px; font-size: 12px; font-weight: 700; }\r\n .tag-b { background: #e8f2ff; color: var(--blue); border-radius: 4px; padding: 2px 8px; font-size: 12px; font-weight: 700; }\r\n .tag-c { background: #fff8e8; color: var(--amber); border-radius: 4px; padding: 2px 8px; font-size: 12px; font-weight: 700; }\r\n\r\n \/* \u2500\u2500 CHAPTER PANE (tab-style switching) \u2500\u2500 *\/\r\n .chapter-pane { display: none; animation: fadeIn 0.3s ease; }\r\n .chapter-pane.active { display: block; }\r\n @keyframes fadeIn {\r\n from { opacity: 0; transform: translateY(4px); }\r\n to { opacity: 1; transform: translateY(0); }\r\n }\r\n\r\n \/* \u2500\u2500 SIDEBAR \u2500\u2500 *\/\r\n .sidebar { position: sticky; top: 24px; max-height: calc(100vh - 48px); }\r\n .toc-card {\r\n background: #fff; border: 1px solid var(--border);\r\n border-radius: 12px; padding: 16px 12px;\r\n max-height: calc(100vh - 48px); overflow-y: auto;\r\n }\r\n .toc-card-title {\r\n font-size: 10px; font-weight: 700;\r\n text-transform: uppercase; letter-spacing: 0.14em;\r\n color: var(--muted); margin: 4px 0 14px; padding: 0 4px;\r\n }\r\n .toc-chapter { margin-bottom: 8px; }\r\n .toc-chapter-header {\r\n background: var(--navy);\r\n border-radius: 10px;\r\n padding: 12px;\r\n color: #fff;\r\n cursor: pointer;\r\n display: flex; align-items: center; gap: 10px;\r\n list-style: none;\r\n transition: background 0.18s;\r\n }\r\n .toc-chapter-header::-webkit-details-marker { display: none; }\r\n .toc-chapter-header:hover { background: #173860; }\r\n .toc-ch-badge {\r\n background: #ffd95a;\r\n color: #0f2a4a;\r\n font-size: 10px; font-weight: 800;\r\n letter-spacing: 0.06em;\r\n padding: 4px 8px; border-radius: 5px;\r\n flex-shrink: 0;\r\n min-width: 38px;\r\n text-align: center;\r\n line-height: 1;\r\n }\r\n .toc-ch-title {\r\n flex: 1;\r\n font-size: 13.5px;\r\n font-weight: 700;\r\n line-height: 1.25;\r\n color: #fff;\r\n }\r\n .toc-ch-chev {\r\n font-size: 10px;\r\n color: rgba(255,255,255,0.8);\r\n transition: transform 0.22s ease;\r\n flex-shrink: 0;\r\n }\r\n .toc-chapter[open] > .toc-chapter-header { background: #173860; }\r\n .toc-chapter[open] > .toc-chapter-header .toc-ch-chev { transform: rotate(90deg); }\r\n .toc-sub-wrap {\r\n position: relative;\r\n margin: 6px 0 6px 18px;\r\n padding-left: 14px;\r\n }\r\n .toc-sub-wrap::before {\r\n content: '';\r\n position: absolute;\r\n left: 0; top: 6px; bottom: 8px;\r\n width: 1px;\r\n background: repeating-linear-gradient(to bottom, #d0d8e2 0px, #d0d8e2 2px, transparent 2px, transparent 5px);\r\n }\r\n .toc-sub-list { list-style: none; }\r\n .toc-sub-list li {\r\n display: flex;\r\n align-items: flex-start;\r\n gap: 6px;\r\n padding: 5px 4px 5px 0;\r\n }\r\n .toc-sub-num {\r\n flex-shrink: 0;\r\n font-family: 'JetBrains Mono', monospace;\r\n font-size: 10.5px;\r\n color: var(--muted);\r\n font-weight: 600;\r\n line-height: 1.5;\r\n min-width: 32px;\r\n padding-top: 1px;\r\n }\r\n .toc-sub-list a {\r\n flex: 1;\r\n font-size: 13px;\r\n color: #2c3e50;\r\n line-height: 1.45;\r\n padding: 1px 4px;\r\n border-radius: 3px;\r\n transition: color 0.15s;\r\n }\r\n .toc-sub-list a:hover { color: var(--blue); }\r\n .toc-sub-list a.active { color: var(--blue); font-weight: 700; }\r\n .toc-sub-list .toc-app .toc-sub-num,\r\n .toc-sub-list .toc-app a { color: var(--purple); }\r\n .toc-sub-list .toc-app a:hover,\r\n .toc-sub-list .toc-app a.active { color: #5a2a8a; font-weight: 700; }\r\n\r\n \/* \u2500\u2500 RECAP \u2500\u2500 *\/\r\n .recap {\r\n background: linear-gradient(135deg, #0f2a4a 0%, #1a3d6a 100%);\r\n border-radius: 14px; padding: 28px 30px;\r\n margin: 44px 0 0; color: #fff;\r\n }\r\n .recap-title {\r\n font-family: 'Crimson Pro', Georgia, serif;\r\n font-size: 20px; font-weight: 700;\r\n margin-bottom: 18px;\r\n display: flex; align-items: center; gap: 10px;\r\n }\r\n .recap table { width: 100%; border-collapse: collapse; }\r\n .recap th, .recap td {\r\n padding: 10px 14px;\r\n text-align: left;\r\n border-bottom: 1px solid rgba(255,255,255,0.12);\r\n font-size: 13.5px;\r\n }\r\n .recap th { font-size: 11px; text-transform: uppercase; letter-spacing: 0.1em; opacity: 0.7; font-weight: 700; }\r\n .recap td:first-child { font-weight: 700; color: #ffd700; width: 36%; }\r\n .recap td strong { color: #ffd95a; font-weight: 700; }\r\n .recap td:first-child strong { color: inherit; }\r\n\r\n \/* \u2500\u2500 RESPONSIVE \u2500\u2500 *\/\r\n @media (max-width: 860px) {\r\n .layout { grid-template-columns: 1fr; gap: 32px; padding: 28px 24px 64px; }\r\n .sidebar { position: static; }\r\n .stat-grid, .cat-grid, .cat-grid.three, .cat-grid.four { grid-template-columns: 1fr 1fr; }\r\n .hero { padding: 48px 24px 44px; }\r\n .breadcrumb-bar { padding: 10px 24px; }\r\n .hero-grid { grid-template-columns: 1fr; gap: 24px; text-align: left; }\r\n .hero-illustration { width: 240px; margin: 0 auto; }\r\n }\r\n @media (max-width: 500px) {\r\n .hero h1 { font-size: 26px; }\r\n .stat-grid, .cat-grid, .cat-grid.three, .cat-grid.four { grid-template-columns: 1fr; }\r\n .hero-illustration { display: none; }\r\n .compare-table td.label-cell { width: auto; }\r\n }\r\n<\/style>\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Crimson+Pro:wght@400;600;700&family=DM+Sans:wght@400;500;700&family=JetBrains+Mono:wght@400;700&display=swap\" rel=\"stylesheet\">\r\n<\/head>\r\n<body>\r\n\r\n\r\n<div class=\"hero\">\r\n <div class=\"hero-inner hero-grid\">\r\n <div class=\"hero-text\">\r\n <span class=\"hero-kicker\">Study Notes \u00b7 Constitutional Framework<\/span>\r\n <h1>Government Accounting Rules, 1990<\/h1>\r\n <p class=\"hero-sub\">Made by the President under Article 150 of the Constitution on the advice of the C&AG. These rules prescribe the form in which the Union, the States, and the Union Territory Governments shall keep their accounts \u2014 including the basic principles, structure, classification, and inter-government adjustments.<\/p>\r\n <div class=\"hero-pills\">\r\n <span class=\"hero-pill\">8 Chapters<\/span>\r\n <span class=\"hero-pill\">72 Rules<\/span>\r\n <span class=\"hero-pill\">5 Appendices<\/span>\r\n <span class=\"hero-pill\">Effective 1 April 1990<\/span>\r\n <\/div>\r\n <\/div>\r\n <div class=\"hero-illustration\" aria-hidden=\"true\">\r\n <svg viewBox=\"0 0 320 280\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" role=\"img\" aria-label=\"Constitution book with scales and emblem\">\r\n <ellipse cx=\"160\" cy=\"245\" rx=\"125\" ry=\"14\" fill=\"rgba(0,0,0,0.18)\"\/>\r\n <g transform=\"translate(50,90)\">\r\n <rect x=\"6\" y=\"8\" width=\"220\" height=\"150\" rx=\"4\" fill=\"rgba(0,0,0,0.18)\"\/>\r\n <rect x=\"0\" y=\"0\" width=\"220\" height=\"150\" rx=\"6\" fill=\"#7e3eb5\" stroke=\"#4a1f7e\" stroke-width=\"1.5\"\/>\r\n <rect x=\"14\" y=\"14\" width=\"192\" height=\"122\" rx=\"3\" fill=\"none\" stroke=\"#c89b0a\" stroke-width=\"1.5\"\/>\r\n <rect x=\"40\" y=\"38\" width=\"140\" height=\"3\" fill=\"#c89b0a\"\/>\r\n <rect x=\"50\" y=\"50\" width=\"120\" height=\"2\" fill=\"#c89b0a\" opacity=\"0.7\"\/>\r\n <circle cx=\"110\" cy=\"86\" r=\"22\" fill=\"none\" stroke=\"#c89b0a\" stroke-width=\"1.5\"\/>\r\n <circle cx=\"110\" cy=\"86\" r=\"14\" fill=\"none\" stroke=\"#c89b0a\" stroke-width=\"1\" opacity=\"0.7\"\/>\r\n <text x=\"110\" y=\"92\" text-anchor=\"middle\" font-family=\"Crimson Pro, serif\" font-size=\"14\" font-weight=\"700\" fill=\"#c89b0a\">\u00a7<\/text>\r\n <rect x=\"50\" y=\"116\" width=\"120\" height=\"2\" fill=\"#c89b0a\" opacity=\"0.7\"\/>\r\n <rect x=\"60\" y=\"124\" width=\"100\" height=\"2\" fill=\"#c89b0a\" opacity=\"0.5\"\/>\r\n <\/g>\r\n <g transform=\"translate(220,40)\">\r\n <line x1=\"20\" y1=\"10\" x2=\"20\" y2=\"60\" stroke=\"#daa520\" stroke-width=\"2\"\/>\r\n <line x1=\"0\" y1=\"20\" x2=\"40\" y2=\"20\" stroke=\"#daa520\" stroke-width=\"2\"\/>\r\n <line x1=\"6\" y1=\"20\" x2=\"6\" y2=\"30\" stroke=\"#daa520\" stroke-width=\"1.2\"\/>\r\n <path d=\"M -2 30 Q 6 42 14 30\" fill=\"none\" stroke=\"#daa520\" stroke-width=\"1.8\"\/>\r\n <line x1=\"34\" y1=\"20\" x2=\"34\" y2=\"30\" stroke=\"#daa520\" stroke-width=\"1.2\"\/>\r\n <path d=\"M 26 30 Q 34 42 42 30\" fill=\"none\" stroke=\"#daa520\" stroke-width=\"1.8\"\/>\r\n <rect x=\"14\" y=\"58\" width=\"12\" height=\"4\" fill=\"#daa520\"\/>\r\n <\/g>\r\n <g transform=\"translate(40,40)\">\r\n <rect x=\"0\" y=\"0\" width=\"38\" height=\"38\" rx=\"4\" fill=\"#daa520\" stroke=\"#8a6a00\" stroke-width=\"1.4\"\/>\r\n <text x=\"19\" y=\"26\" text-anchor=\"middle\" font-family=\"Crimson Pro, serif\" font-size=\"20\" font-weight=\"700\" fill=\"#5a4500\">150<\/text>\r\n <text x=\"19\" y=\"36\" text-anchor=\"middle\" font-family=\"DM Sans, sans-serif\" font-size=\"5\" font-weight=\"700\" fill=\"#5a4500\">ART.<\/text>\r\n <\/g>\r\n <g fill=\"#fff\" opacity=\"0.85\">\r\n <circle cx=\"20\" cy=\"100\" r=\"2\"\/>\r\n <circle cx=\"290\" cy=\"180\" r=\"1.5\"\/>\r\n <circle cx=\"280\" cy=\"120\" r=\"1.5\"\/>\r\n <circle cx=\"50\" cy=\"200\" r=\"2\"\/>\r\n <\/g>\r\n <g stroke=\"#fff\" stroke-width=\"1\" opacity=\"0.8\" fill=\"none\">\r\n <path d=\"M 15 70 l 0 -8 M 11 66 l 8 0\"\/>\r\n <path d=\"M 295 100 l 0 -6 M 292 97 l 6 0\"\/>\r\n <\/g>\r\n <\/svg>\r\n <\/div>\r\n <\/div>\r\n<\/div>\r\n\r\n\r\n<div class=\"breadcrumb-bar\">\r\n <div class=\"breadcrumb-inner\">\r\n <a href=\"https:\/\/promotionexams.com\/\">Home<\/a>\r\n <span class=\"sep\">\u203a<\/span>\r\n <a href=\"https:\/\/promotionexams.com\/?page_id=9409\">Notes<\/a>\r\n <span class=\"sep\">\u203a<\/span>\r\n <span>Government Accounting Rules, 1990<\/span>\r\n <\/div>\r\n<\/div>\r\n\r\n<div class=\"layout\">\r\n\r\n \r\n <aside class=\"sidebar\">\r\n <div class=\"toc-card\">\r\n <div class=\"toc-card-title\">Table of Contents<\/div>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"1\" open>\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 1<\/span>\r\n <span class=\"toc-ch-title\">Introductory & Authority<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">1.1<\/span><a href=\"#ch1-source\">Constitutional Source<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.2<\/span><a href=\"#ch1-title\">Title & Commencement<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.3<\/span><a href=\"#ch1-defs\">15 Definitions (Rule 2)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.4<\/span><a href=\"#ch1-articles\">Constitutional Articles in View<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.5<\/span><a href=\"#ch1-annual\">Annual Accounts & C&AG Reports<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">1.6<\/span><a href=\"#ch1-supp\">Subsidiary Instructions & Doubts<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch1-recap\">Chapter 1 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"2\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 2<\/span>\r\n <span class=\"toc-ch-title\">System of Accounts<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">2.1<\/span><a href=\"#ch2-rbi\">RBI Agreement (Rule 7)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.2<\/span><a href=\"#ch2-bank\">Account with Bank (Rule 8)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.3<\/span><a href=\"#ch2-state\">State Govt Accounts (Rules 9\u201313)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.4<\/span><a href=\"#ch2-central\">Central Feeder Network (Rule 14)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.5<\/span><a href=\"#ch2-stateag\">State AG Feeder (Rule 15)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.6<\/span><a href=\"#ch2-inter\">Inter-Office Accounts (Rule 16)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.7<\/span><a href=\"#ch2-annual\">Annual Accounts Authorities (R 17)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">2.8<\/span><a href=\"#ch2-proforma\">Proforma Accounts (R 18\u201319)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch2-recap\">Chapter 2 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"3\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 3<\/span>\r\n <span class=\"toc-ch-title\">Form & Structure<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">3.1<\/span><a href=\"#ch3-period\">Period \u00b7 Cash \u00b7 Currency (R 20\u201322)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.2<\/span><a href=\"#ch3-parts\">Three Parts of Accounts (R 23)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.3<\/span><a href=\"#ch3-sectors\">Sectors & Sub-sectors (R 24)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.4<\/span><a href=\"#ch3-codes\">4-Digit Code System (R 25)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.5<\/span><a href=\"#ch3-tiers\">5-Tier Classification (R 26)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.6<\/span><a href=\"#ch3-charged\">Charged vs Voted (R 27)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.7<\/span><a href=\"#ch3-capital\">Capital vs Revenue (R 30\u201331)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.8<\/span><a href=\"#ch3-misc\">Multi-Head, Exchange, Misc (R 32\u201337)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">3.9<\/span><a href=\"#ch3-writeoff\">Write-off \u2014 Rule 38<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch3-recap\">Chapter 3 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"4\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 4<\/span>\r\n <span class=\"toc-ch-title\">Recovery of Charges<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">4.1<\/span><a href=\"#ch4-intro\">Introductory (Rule 39)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.2<\/span><a href=\"#ch4-between\">Adjustment Between Govts (R 40)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.3<\/span><a href=\"#ch4-foreign\">Foreign Govts & Outside Bodies (R 41)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.4<\/span><a href=\"#ch4-service\">Service vs Commercial Depts (R 42)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.5<\/span><a href=\"#ch4-defence\">Defence Exception (R 46)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">4.6<\/span><a href=\"#ch4-branches\">Branches & Store Depts (R 47\u201350)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch4-recap\">Chapter 4 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"5\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 5<\/span>\r\n <span class=\"toc-ch-title\">Recoveries Classification<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">5.1<\/span><a href=\"#ch5-meaning\">Meaning of \"Recovery\" (R 52)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.2<\/span><a href=\"#ch5-non-govt\">From Non-Govt Parties (R 53)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.3<\/span><a href=\"#ch5-same\">Between Same Govt's Depts (R 54)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.4<\/span><a href=\"#ch5-stock\">Stock & Suspense (R 55)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">5.5<\/span><a href=\"#ch5-capital\">Capital Account Recoveries (R 56)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch5-recap\">Chapter 5 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"6\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 6<\/span>\r\n <span class=\"toc-ch-title\">Pay, Allowances & Travel<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">6.1<\/span><a href=\"#ch6-pay\">Pay & Allowances (R 66)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.2<\/span><a href=\"#ch6-transit\">Transit Pay on Transfer<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.3<\/span><a href=\"#ch6-leave\">Leave Salary & Pension (App 5)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.4<\/span><a href=\"#ch6-foreign\">Foreign Service Contributions<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.5<\/span><a href=\"#ch6-travel\">Travelling Expenses (R 67)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">6.6<\/span><a href=\"#ch6-military\">Military Reservists & Special Cases<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch6-recap\">Chapter 6 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"7\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 7<\/span>\r\n <span class=\"toc-ch-title\">Misc. Classification Orders<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">7.1<\/span><a href=\"#ch7-contrib\">Contributions by\/to Govt (R 68)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.2<\/span><a href=\"#ch7-civil\">Civil Advances \u2014 8550 (R 69)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.3<\/span><a href=\"#ch7-refunds\">Refunds of Revenue (R 70)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.4<\/span><a href=\"#ch7-sale-land\">Sale of Land \u2014 Schedule I (R 71)<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.5<\/span><a href=\"#ch7-sale-bldg\">Sale of Buildings \u2014 Schedule II<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">7.6<\/span><a href=\"#ch7-municipal\">Municipal Rates & Taxes (R 72)<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch7-recap\">Chapter 7 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <details class=\"toc-chapter\" data-chapter=\"8\">\r\n <summary class=\"toc-chapter-header\">\r\n <span class=\"toc-ch-badge\">CH 8<\/span>\r\n <span class=\"toc-ch-title\">Appendices Reference<\/span>\r\n <span class=\"toc-ch-chev\">\u25b6<\/span>\r\n <\/summary>\r\n <div class=\"toc-sub-wrap\">\r\n <ul class=\"toc-sub-list\">\r\n <li><span class=\"toc-sub-num\">8.1<\/span><a href=\"#ch8-app1\">App 1 \u2014 Constitutional Articles<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.2<\/span><a href=\"#ch8-app2\">App 2 \u2014 CGA Organisation<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.3<\/span><a href=\"#ch8-app3\">App 3 \u2014 C&AG's Act<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.4<\/span><a href=\"#ch8-app4\">App 4 \u2014 Plan Grants & Loans<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.5<\/span><a href=\"#ch8-app5\">App 5 \u2014 Inter-Govt Adjustments<\/a><\/li>\r\n <li><span class=\"toc-sub-num\">8.6<\/span><a href=\"#ch8-slips\">Correction Slips<\/a><\/li>\r\n <li class=\"toc-app\"><span class=\"toc-sub-num\">\u2605<\/span><a href=\"#ch8-recap\">Chapter 8 \u2014 Quick Recap<\/a><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/details>\r\n\r\n <\/div>\r\n <\/aside>\r\n\r\n <main class=\"article\">\r\n\r\n \r\n <section class=\"chapter-pane active\" id=\"pane-ch1\" data-chapter=\"1\">\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch1-source\">\r\n <span class=\"chapter-badge\">CH 1 \u00b7 PART A<\/span>\r\n <h2>Constitutional Source & Preamble<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">The animating provision<\/div>\r\n <div class=\"def-text\">\r\n <strong>Article 150 of the Constitution<\/strong> says: \"The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe.\" In exercise of that power, and on the C&AG's advice, the President made the Government Accounting Rules, 1990 \u2014 incorporating also the general principles of Government accounting laid down by the C&AG for departmental guidance.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">Who exercises the President's power in practice?<\/div>\r\n <p>The function of prescribing the form is exercised by the <strong>Controller General of Accounts (CGA)<\/strong>, Ministry of Finance (Department of Expenditure), on behalf of the President.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch1-title\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Title & Commencement (Rule 1)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\udcdc<\/span><span>These rules are titled <strong>\"Government Accounting Rules, 1990\"<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udcc5<\/span><span>They came into force with effect from <strong>1 April 1990<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udf10<\/span><span>They apply to the <strong>Union, all States, and Union Territory Governments<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch1-defs\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>The 15 Definitions of Rule 2<\/h3>\r\n <\/div>\r\n\r\n <p>Rule 2 fixes the vocabulary that runs through the whole document. Each of these 15 expressions has the meaning given below unless context requires otherwise:<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <thead>\r\n <tr><th>Term<\/th><th>Definition (paraphrased)<\/th><\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">(a) Accountant General<\/td><td>Head of an Office of Accounts subordinate to the C&AG.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(b) Bank<\/td><td>Any branch of SBI acting as RBI's agent under the RBI Act 1934, any branch of a subsidiary bank under the SBI (Subsidiary Banks) Act 1959 authorised to transact Govt business, or any other bank appointed by RBI under s. 45(1) of the RBI Act.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(c) Chief Accounting Authority<\/td><td>Secretary of a Ministry \/ Dept of GoI under Departmentalised Accounting \u2014 or, for a UT with separated accounts, its Chief Secretary \/ Chief Commissioner.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(d) Civil Accounts Officer<\/td><td>An Accounts Officer under the C&AG, or a Principal AO \/ PAO under Departmentalisation of Central (Civil) Accounts, or under separated UT accounts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(e) Comptroller & Auditor General<\/td><td>The C&AG of India appointed under <strong>Article 148<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(f) Controller General of Accounts<\/td><td>CGA in the Ministry of Finance (Dept of Expenditure) \u2014 responsible for prescribing the form of accounts and framing \/ revising rules and manuals on behalf of the President under Article 150 on the C&AG's advice.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(g) Consolidated Fund<\/td><td>The Consolidated Fund of India \/ a State \/ a UT Government under Article 266(1) and the UT Act 1963 \u2014 as context may imply (see App 1).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(h) Contingency Fund<\/td><td>The Contingency Fund of India \/ a State \/ a UT Govt under Article 267 or s. 48 of the UT Act 1963 (App 1).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(i) Defence Department<\/td><td>The Department of GoI whose expenditure is met from the Demands for Grants relating to Defence Services.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(j) Government<\/td><td>Central (Union) Govt, a State Govt, a UT Govt, or all three, as context may imply.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(k) Public Account<\/td><td>Public Account of India \/ a State referred to in Article 266(2) (App 3).<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(l) Reserve Bank<\/td><td>Any office or branch of the Banking Department of the RBI constituted under the RBI Act 1934.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(m) State<\/td><td>A State in the First Schedule to the Constitution, unless context says otherwise.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(n) The Constitution<\/td><td>The Constitution of India.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">(o) Treasury<\/td><td>Includes a sub-treasury.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch1-articles\">\r\n <span class=\"chapter-badge\">CH 1 \u00b7 PART B<\/span>\r\n <h2>Articles of the Constitution to Keep in View<\/h2>\r\n <\/div>\r\n\r\n <p>Rule 3 requires that the form of accounts must be devised keeping in view various provisions of the Constitution and the UT Act 1963 \u2014 particularly those reproduced in <strong>Appendix 1<\/strong>. The five anchor articles are:<\/p>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <span class=\"cat-badge\">266<\/span>\r\n <div class=\"cat-label\">Funds<\/div>\r\n <div class=\"cat-title\">Consolidated Fund & Public Account<\/div>\r\n <p>(1) All revenues, loans raised, repayments \u2192 Consolidated Fund of India \/ State. (2) All other public moneys \u2192 Public Account. (3) No moneys out of Consolidated Fund except by law.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <span class=\"cat-badge\">267<\/span>\r\n <div class=\"cat-label\">Imprest<\/div>\r\n <div class=\"cat-title\">Contingency Fund<\/div>\r\n <p>Parliament \/ State Legislature may by law establish a Contingency Fund (imprest) at the disposal of the President \/ Governor to meet unforeseen expenditure pending authorisation.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <span class=\"cat-badge\">283<\/span>\r\n <div class=\"cat-label\">Custody<\/div>\r\n <div class=\"cat-title\">Custody of Funds<\/div>\r\n <p>Custody, payment into & withdrawal from these Funds regulated by law made by Parliament \/ Legislature, and until then by rules made by President \/ Governor.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <span class=\"cat-badge\">112<\/span>\r\n <div class=\"cat-label\">Budget<\/div>\r\n <div class=\"cat-title\">Annual Financial Statement<\/div>\r\n <p>Estimated receipts & expenditure must be laid before Parliament every year \u2014 distinguishing \"charged\" expenditure from \"voted\" expenditure.<\/p>\r\n <\/div>\r\n <div class=\"cat-card e\">\r\n <span class=\"cat-badge\">150<\/span>\r\n <div class=\"cat-label\">Form<\/div>\r\n <div class=\"cat-title\">Form of Accounts<\/div>\r\n <p>Accounts of Union & States to be kept in such form as the President may prescribe on the C&AG's advice. The constitutional foundation of GAR 1990 itself.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Note on the CGA & C&AG<\/div>\r\n <p>The CGA's duties are listed in <strong>Appendix 2<\/strong>. The C&AG's duties and powers \u2014 under Sections 10, 11, and 22 of the <em>Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act 1971<\/em> \u2014 are reproduced in <strong>Appendix 3<\/strong>, along with Presidential orders relieving the C&AG of certain accounting responsibilities.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch1-annual\">\r\n <span class=\"section-badge purple\">\u00a73<\/span>\r\n <h3>Annual Accounts \u2014 Rule 4<\/h3>\r\n <\/div>\r\n\r\n <p>Every year, from the accounts compiled by the authorities maintaining them, annual accounts <strong>including Appropriation Accounts<\/strong> are prepared and certified by the C&AG. The C&AG's reports go to:<\/p>\r\n\r\n <div class=\"flow\">\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">1<\/div>\r\n <div class=\"flow-content\">\r\n <h5>President<\/h5>\r\n <p>For Union accounts.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">2<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Governor<\/h5>\r\n <p>For a State.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">3<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Administrator<\/h5>\r\n <p>For a UT having a Legislative Assembly.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">4<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Laid before the legislature<\/h5>\r\n <p>Each of them then causes the accounts & report to be laid before Parliament or the State \/ UT Legislature.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch1-supp\">\r\n <span class=\"section-badge gold\">\u00a74<\/span>\r\n <h3>Subsidiary Instructions & Removal of Doubts (Rules 5\u20136)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\udcd8<\/span><span><strong>Rule 5 \u2014 Subsidiary Instructions:<\/strong> The CGA may issue subsidiary instructions (for AGs, PAOs, departmental officers) supplementing these basic rules \u2014 on the C&AG's advice \u2014 from time to time.<\/span><\/li>\r\n <li><span class=\"ico\">\u2753<\/span><span><strong>Rule 6 \u2014 Doubts:<\/strong> Any doubt on the interpretation of these rules is referred to the <strong>CGA<\/strong>, who decides it on the advice of the C&AG.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\u2b50 Why this Chapter matters<\/div>\r\n <div class=\"hl-text\">Chapter 1 is the legal backbone. It fixes <em>who<\/em> may prescribe the form (President, advised by C&AG, exercised by CGA), <em>what<\/em> the foundational vocabulary means, and <em>which<\/em> constitutional articles govern the design of every later rule.<\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"ch1-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 1 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Authority for GAR 1990<\/td><td><strong>Article 150<\/strong> \u2014 President on advice of C&AG<\/td><\/tr>\r\n <tr><td>Function exercised by<\/td><td><strong>CGA<\/strong>, Ministry of Finance (Dept of Expenditure)<\/td><\/tr>\r\n <tr><td>Effective date<\/td><td>1 April 1990<\/td><\/tr>\r\n <tr><td>Number of definitions<\/td><td>15 (Rule 2, (a) to (o))<\/td><\/tr>\r\n <tr><td>C&AG's appointment<\/td><td>Article 148<\/td><\/tr>\r\n <tr><td>Anchor articles<\/td><td>112 \u00b7 148 \u00b7 150 \u00b7 266 \u00b7 267 \u00b7 283<\/td><\/tr>\r\n <tr><td>CGA's duties listed in<\/td><td>Appendix 2<\/td><\/tr>\r\n <tr><td>C&AG's duties listed in<\/td><td>Appendix 3 (s. 10, 11, 22 of 1971 Act)<\/td><\/tr>\r\n <tr><td>Constitutional Articles in App 1<\/td><td>112, 150, 151, 244, 266, 267, 283 + UT Act ss. 47\u201349<\/td><\/tr>\r\n <tr><td>Doubts referred to<\/td><td>CGA \u2014 decided on C&AG's advice<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch2\" data-chapter=\"2\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 2 \u00b7 PART A<\/span>\r\n <h2>General Outlines of the System of Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Chapter 2 (Rules 7\u201319) lays out the <strong>plumbing<\/strong> of government accounting \u2014 RBI as banker, treasuries and banks as collectors, PAOs and AGs as record-keepers, the CGA as consolidator. Every later chapter assumes this infrastructure.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-rbi\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>The RBI Agreement (Rule 7)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83e\udd1d<\/span><span>The Central Government has entered into an <strong>agreement with the RBI<\/strong> under which the general banking business \u2014 receipt, collection, payment, and remittance of moneys \u2014 is carried on by the RBI.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udccb<\/span><span>Conducted subject to the agreement and to the <strong>Reserve Bank of India Act 1934<\/strong>, plus orders given by the Centre from time to time.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><span>RBI may engage <strong>State Bank of India and other agency banks<\/strong> for receipts & payments on the Government's behalf.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-bank\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Account of the Central Government with the Bank (Rule 8)<\/h3>\r\n <\/div>\r\n\r\n <ol class=\"parts-list decimal teal\">\r\n <li><strong>Ministries operate on designated branches.<\/strong> Each Ministry \/ Dept operates on the offices & branches of RBI or the bank nominated for its receipt and payment transactions.<\/li>\r\n <li><strong>Separate accounts per Ministry.<\/strong> Each office or branch maintains separate accounts for each Ministry banking with it and sends accounts of transactions to the concerned PAO at prescribed intervals, with all supporting <em>challans and paid cheques<\/em>.<\/li>\r\n <li><strong>Routed via RBI-CAS Nagpur.<\/strong> Transactions are routed through the banking channel prescribed by RBI to enable incorporation into the books of the <strong>RBI Central Accounts Section, Nagpur<\/strong> \u2014 which keeps a complete account of receipts & payments, including inter-Government adjustments and inter-se adjustments of Defence, Railways & Posts.<\/li>\r\n <li><strong>Railways, Posts, Telecom, Defence segregated.<\/strong> Their transactions at RBI & SBI offices are <em>distinguished from other Central transactions<\/em> in initial accounts & classified separately for each Railway, each Postal circle, each Telecom AO, each CDA. These go against the Railway Fund \/ Postal Account \/ Telecom Account \/ Defence Account in RBI books.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-state\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>State Government Accounts & Treasuries (Rules 9\u201313)<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Rule<\/th><th>What it covers<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">9\u201311<\/td><td>States' agreement with RBI; State transactions routed through RBI and agency banks; monthly reconciliation with CAS Nagpur.<\/td><\/tr>\r\n <tr>\r\n <td class=\"label-cell\">12<\/td>\r\n <td><strong>Central Treasuries<\/strong> (mostly in UTs where accounts are still with C&AG) \u2014 State transactions arising there are classified under <strong>8658 \u2014 Suspense Accounts \u2014 Suspense (Civil) \u2014 Accounts with Accountant General<\/strong> and settled in cash by cheque \/ DD.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">13<\/td>\r\n <td><strong>State Treasuries:<\/strong> Cash balance of a State Treasury forms part of the Consolidated \/ Contingency \/ Public Account of that State. But the Treasury Rules allow receipts & payments for <em>other States<\/em> and (in specified cases) for the <em>Centre<\/em> \u2014 taken first against the host State's cash balance, then adjusted.<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Adjustment routes from State Treasury<\/div>\r\n <p><strong>(a) For other States:<\/strong> The AG makes adjustments through CAS RBI against the balances of those States.<br><br><strong>(b) For Central transactions<\/strong> (incl. Railways, Posts, Defence): Accounted for in the State Section of Treasury Account under <strong>\"PAO Suspense \u2014 Transactions adjustable by PAO Ministry\/Dept of \u2026\"<\/strong> below MH 8658, for cash settlement by the State AG with the concerned PAO.<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 Correction Slip No. 1 (4 Aug 1993)<\/div>\r\n <p>For payments of <em>interest, repayment of principal on Central Government Securities<\/em>, and <em>pensions (incl. freedom-fighter pensions)<\/em> at State treasuries: routed under PAO Suspense. Debits for Securities are raised against the <strong>Principal Accounts Office, DEA, New Delhi<\/strong>. Debits for Central (Civil) pensions are raised against the <strong>PAO in the Central Pension Accounting Office<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch2-central\">\r\n <span class=\"chapter-badge\">CH 2 \u00b7 PART B<\/span>\r\n <h2>How Central Govt Accounts Get Built \u2014 Rule 14<\/h2>\r\n <\/div>\r\n\r\n <p>Rule 14 traces the full chain from a bank receipt or payment all the way to the CGA's monthly consolidated account.<\/p>\r\n\r\n <div class=\"flow\">\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">1<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Bank-level recording<\/h5>\r\n <p>All Central receipts paid into the bank; drawals made by cheques drawn on the bank. Bank accounts for each as receipts \/ payments of the concerned Ministry.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">2<\/div>\r\n <div class=\"flow-content\">\r\n <h5>State treasury miscellaneous items<\/h5>\r\n <p>Interest on CG securities, repayment of principal, Central (Civil) pensions including freedom-fighter pensions \u2014 accounted under <strong>PAO Suspense<\/strong>, awaiting cash settlement by State AG.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">3<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Departmental officers with cheque-drawing power<\/h5>\r\n <p>Submit detailed accounts of their transactions to their AOs. Some (CPWD, Forest) render compiled accounts with classified abstracts.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">4<\/div>\r\n <div class=\"flow-content\">\r\n <h5>PAO compiles Classified Abstract<\/h5>\r\n <p>From bank accounts + departmental accounts + book adjustments \u2014 showing monthly receipts & payments under major, minor, sub, and detailed heads.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">5<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Consolidated Abstract<\/h5>\r\n <p>Progressive totals month-by-month under all hierarchical heads.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">6<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Monthly compiled account \u2192 Principal AO<\/h5>\r\n <p>Of the Ministry \/ Department \/ UT Administration.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">7<\/div>\r\n <div class=\"flow-content\">\r\n <h5>State AGs report Central transactions in UT Central Treasuries<\/h5>\r\n <p>Monthly accounts of Central transactions to the CGA.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">8<\/div>\r\n <div class=\"flow-content\">\r\n <h5>CGA consolidates<\/h5>\r\n <p>Compiled accounts from (a) Principal Accounts Offices, (b) AGs, (c) separated UT accounts orgs \u2014 into a single Central (Civil) account.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">9<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Cash balance reconciliation<\/h5>\r\n <p>CGA's Central cash balance is reconciled <strong>monthly<\/strong> with CAS RBI's statements of closing balance.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"flow-step\">\r\n <div class=\"flow-num\">10<\/div>\r\n <div class=\"flow-content\">\r\n <h5>Posts \u00b7 Telecom \u00b7 Railways \u00b7 Defence \u2014 separate chains<\/h5>\r\n <p>Each consolidates its own accounts through its Board \/ CGDA and submits separately to the Ministry of Finance.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-stateag\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>State AG Feeder Network \u2014 Rule 15<\/h3>\r\n <\/div>\r\n\r\n <p>The parallel chain for States runs from <em>treasuries and Civil Departmental Officers<\/em> up to the AG. Each AG receives monthly treasury accounts (supported by schedules & vouchers). State \/ Central treasuries rendering accounts to a State AG submit a <strong>double set of accounts<\/strong> \u2014 one for State transactions, one for Central.<\/p>\r\n\r\n <ol class=\"parts-list decimal purple\">\r\n <li><strong>Departmental Classified Abstracts<\/strong> \u2014 Compiled per department, showing monthly receipts & payments classified under all four hierarchy levels.<\/li>\r\n <li><strong>Departmental Consolidated Abstracts<\/strong> \u2014 Progressive totals month-by-month \u2014 receipts & service payments.<\/li>\r\n <li><strong>Detail Book<\/strong> \u2014 For Debt, Deposit, Remittance heads \u2014 collected for the whole account circle each month.<\/li>\r\n <li><strong>Consolidated Abstract of Debt etc.<\/strong> \u2014 Progressive monthly totals under Public Debt, Loans & Advances, and Public Account heads.<\/li>\r\n <li><strong>Abstract of Major Head Totals<\/strong> \u2014 The final stage. From this the monthly & annual accounts are built.<\/li>\r\n <li><strong>Cash balance reconciliation<\/strong> \u2014 State Govt's cash balance in AG's books reconciled monthly with treasury Cash Accounts and CAS RBI's statements.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-inter\">\r\n <span class=\"section-badge red\">\u00a75<\/span>\r\n <h3>Accounts Between Different Accounts Offices of the Centre (Rule 16)<\/h3>\r\n <\/div>\r\n\r\n <p>Transactions in the books of an AO of one Ministry (incl. Railways, Defence, Posts, Telecom) that are <em>adjustable<\/em> in another are passed on for adjustment and <strong>settled by cheque or bank draft<\/strong>.<\/p>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 Exceptions \u2014 settled via CAS RBI Nagpur (NOT by cheque)<\/div>\r\n <p style=\"margin-bottom: 10px;\">Five categories of inter-AO transactions take the book-adjustment route through CAS Nagpur instead of cheque settlement:<\/p>\r\n <\/div>\r\n <table class=\"compare-table\">\r\n <thead><tr><th style=\"width: 8%;\">#<\/th><th>Category<\/th><th>What it covers<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">1<\/td><td><strong>DGS&D Supplies<\/strong><\/td><td>Supplies arranged by DGS&D for Railways, Defence, Posts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2<\/td><td><strong>HCI \/ ISM Supplies<\/strong><\/td><td>Supplies transactions of CCA, HCI London \/ ISM Washington with Defence, Railways, Posts.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">3<\/td><td><strong>Railway Dividend<\/strong><\/td><td>Dividend payable in lieu of tax on Railway Passenger Fares \u2014 Railways to Central Revenues.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4<\/td><td><strong>Loans to Railways<\/strong><\/td><td>Loans from General Revenues to Railways and recovery of interest.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">5<\/td><td><strong>IT from Railway Staff<\/strong><\/td><td>Income tax recoveries from Railway staff salary bills.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">Inter-State adjustments<\/div>\r\n <p>Transactions initially taken against the balance of one State but eventually adjustable against another State are passed through the <strong>\"Settlement Account\"<\/strong> and settled via CAS RBI. Central transactions taken against a State balance but adjustable in a Central AO are also passed on by the AG and settled by cheque \/ DD.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-annual\">\r\n <span class=\"section-badge gold\">\u00a76<\/span>\r\n <h3>Authorities Responsible for Annual Accounts (Rule 17)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">States & UTs with Legislature<\/div>\r\n <div class=\"cat-title\">Prepared by the AG<\/div>\r\n <p>Annual Accounts (incl. Appropriation Accounts) prepared by the concerned <strong>AG<\/strong> and submitted to the C&AG for approval & transmission to the Governor \/ Administrator, with the C&AG's report under <strong>Article 151(2)<\/strong> \/ s. 49 of UT Act \/ s. 11 of C&AG Act 1971.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Central Civil Ministries<\/div>\r\n <div class=\"cat-title\">Prepared by Ministries; consolidated by CGA<\/div>\r\n <p>Appropriation Accounts (other than Railways) prepared by each Ministry under CGA's guidance, signed by Chief Accounting Authority. The <strong>CGA condenses & consolidates<\/strong> these into Union Govt Appropriation Accounts (Civil) for Parliament.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Posts \u00b7 Telecom \u00b7 Railways \u00b7 Defence<\/div>\r\n <div class=\"cat-title\">Signed by Departmental Secretaries<\/div>\r\n <p>Prepared & signed by the Secretaries to Posts and Telecom, the Financial Commissioner of the Railway Board, and Secretary (Defence Finance) respectively.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-label\">Union as a Whole<\/div>\r\n <div class=\"cat-title\">Prepared by CGA, certified by C&AG<\/div>\r\n <p>Annual accounts of GoI as a whole \u2014 incl. Posts, Telecom, Defence, Railways, UT Administrations, Public Account, UT Govts with Legislatures \u2014 prepared by <strong>CGA<\/strong>, certified by C&AG, submitted to the President under <strong>Article 151(1)<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch2-proforma\">\r\n <span class=\"section-badge teal\">\u00a77<\/span>\r\n <h3>Proforma Accounts & Journal\/Ledger (Rules 18\u201319)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83c\udfed<\/span><span><strong>Rule 18 \u2014 Proforma Accounts:<\/strong> Where a department functions commercially or quasi-commercially (a factory, a store), it must keep <strong>commercial-form accounts<\/strong> \u2014 Capital, Manufacturing, Trading, P&L \u2014 <em>outside<\/em> the regular cash-basis Government books. The cash transactions still find a place in the regular accounts; the proforma is additional and separate.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udcd5<\/span><span><strong>Civil Account Offices prepare certain proforma accounts<\/strong> \u2014 for Irrigation, Navigation, Embankment and Drainage Projects, and Government residential buildings \u2014 in the form Government prescribes.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udcd3<\/span><span><strong>Rule 19 \u2014 Journal & Ledger:<\/strong> Civil Account Offices maintain a Journal and Ledger for closing the accounts of each year, in the form the C&AG prescribes.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"recap\" id=\"ch2-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 2 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Banker of Central Govt<\/td><td>Reserve Bank of India under agreement (Rule 7)<\/td><\/tr>\r\n <tr><td>Central Accounts location<\/td><td>RBI <strong>Central Accounts Section, Nagpur<\/strong><\/td><\/tr>\r\n <tr><td>Segregated departments<\/td><td>Railways \u00b7 Posts \u00b7 Telecom \u00b7 Defence<\/td><\/tr>\r\n <tr><td>State Treasury other-state items<\/td><td>Settled by AG via CAS RBI<\/td><\/tr>\r\n <tr><td>Central items at State Treasury<\/td><td>Booked under <strong>PAO Suspense<\/strong> below 8658<\/td><\/tr>\r\n <tr><td>CG Securities & CC Pensions<\/td><td>Per Correction Slip 1 \u2014 debits to PrAO DEA & CPAO<\/td><\/tr>\r\n <tr><td>Inter-AO settlement (default)<\/td><td>By cheque \/ bank draft<\/td><\/tr>\r\n <tr><td>5 CAS-RBI exceptions<\/td><td>DGS&D, HCI\/ISM, Railway Dividend, Loans to Railways, IT from Railway staff<\/td><\/tr>\r\n <tr><td>Annual Accounts of Union<\/td><td>Prepared by CGA, certified by C&AG, submitted to President under Art 151(1)<\/td><\/tr>\r\n <tr><td>Annual Accounts of States<\/td><td>Prepared by AG, submitted via C&AG to Governor under Art 151(2)<\/td><\/tr>\r\n <tr><td>Proforma Accounts (Rule 18)<\/td><td>For commercial \/ quasi-commercial depts \u2014 outside regular cash books<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch3\" data-chapter=\"3\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 3 \u00b7 PART A<\/span>\r\n <h2>Basic Structure of the Form of Accounts<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Chapter 3 (Rules 20\u201338) builds the <strong>skeleton<\/strong> of government accounting: three Parts, five tiers, four-digit codes, plus the unbreakable rules of <em>cash basis<\/em>, <em>rupee accounting<\/em>, and the famous <em>function-over-department<\/em> principle for classification.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-period\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Period, Cash Basis & Currency (Rules 20\u201322)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"stat-grid\">\r\n <div class=\"stat-card b\">\r\n <span class=\"stat-icon\">\ud83d\udcc5<\/span>\r\n <div class=\"stat-num\">1 Apr \u2013 31 Mar<\/div>\r\n <div class=\"stat-label\">Financial Year (R 20)<\/div>\r\n <\/div>\r\n <div class=\"stat-card t\">\r\n <span class=\"stat-icon\">\ud83d\udcb5<\/span>\r\n <div class=\"stat-num\">Cash Basis<\/div>\r\n <div class=\"stat-label\">Of Recording (R 21)<\/div>\r\n <\/div>\r\n <div class=\"stat-card a\">\r\n <span class=\"stat-icon\">\u20b9<\/span>\r\n <div class=\"stat-num\">Indian Rupees<\/div>\r\n <div class=\"stat-label\">Currency (R 22)<\/div>\r\n <\/div>\r\n <div class=\"stat-card r\">\r\n <span class=\"stat-icon\">\ud83d\udd04<\/span>\r\n <div class=\"stat-num\">Monthly<\/div>\r\n <div class=\"stat-label\">Foreign Conversion<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout gold\">\r\n <div class=\"callout-label\">Year-end extension \u2014 IMPORTANT<\/div>\r\n <p>The Govt accounts of a year may be <strong>kept open<\/strong> for a period in the following year to complete: March transactions, inter-departmental adjustments, closing of Provident Funds & Suspense heads, and rectification of mispostings discovered after 31 March. <strong>But<\/strong> an actual cash transaction taking place <em>after<\/em> 31 March is NEVER treated as pertaining to the previous year \u2014 no matter that the accounts of that year remain open.<\/p>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83e\udde0 Cash Basis Is Sacred<\/div>\r\n <div class=\"hl-text\">Transactions in Government accounts <strong>represent actual cash receipts and disbursements<\/strong> during a financial year \u2014 as distinguished from amounts due to or by Government during that period. The only exceptions: book adjustments specifically authorised by these rules or by general \/ special orders.<\/div>\r\n <\/div>\r\n\r\n <p>Foreign-country transactions of the Central & State Governments are passed on <em>monthly<\/em> by the Indian Embassies \/ Missions to India and brought to account finally in Indian books <strong>after conversion into rupees<\/strong>.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-parts\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>The Three Parts of Government Accounts (Rule 23)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"cat-grid three\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Part I \u00b7 Art 266(1)<\/div>\r\n <div class=\"cat-title\">Consolidated Fund<\/div>\r\n <p><strong>Two main divisions:<\/strong><br>(i) Revenue \u2014 Receipts & Expenditure on revenue account.<br>(ii) Capital, Public Debt, Loans \u2014 Capital Receipts & Expenditure; Public Debt; Loans & Advances; Appropriation to Contingency Fund; Inter-State Settlement.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Part II \u00b7 Art 267<\/div>\r\n <div class=\"cat-title\">Contingency Fund<\/div>\r\n <p>An imprest in the nature of a standing advance, at the disposal of the President \/ Governor \/ Administrator for unforeseen expenditure pending Parliamentary \/ Legislative authorisation. <strong>Single Major Head \u2014 8000<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Part III \u00b7 Art 266(2)<\/div>\r\n <div class=\"cat-title\">Public Account<\/div>\r\n <p>All other public moneys received by or on behalf of Government \u2014 PFs, Savings Certificates, Security Deposits, Earnest Money. Government is banker \/ trustee. Includes <strong>Debt (other than Part I), Deposits, Advances, Remittances, and Suspense<\/strong>. <em>Not subject to a Parliamentary vote.<\/em><\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">UT Exception<\/div>\r\n <p>There is no separate Public Account for UT Governments. UT Public Account transactions are booked in the <strong>Public Account of the Central Government<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-sectors\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>Sectors & Sub-sectors (Rule 24)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\uddc2\ufe0f<\/span><span><strong>Within Consolidated Fund:<\/strong> Transactions grouped into Sectors \u2014 General Services, Social Services, Economic Services \u2014 each distinguished by a letter of the alphabet. Sectors may have sub-sectors; both are further sub-divided into Major Heads.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udccc<\/span><span><strong>Part II (Contingency):<\/strong> Single Major Head \u2014 all Contingency transactions there.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udff7\ufe0f<\/span><span><strong>Part III (Public Account):<\/strong> Same grouping into Sectors \/ Sub-Sectors, distinguished by letters of the alphabet, sub-divided into Major Heads.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch3-codes\">\r\n <span class=\"chapter-badge\">CH 3 \u00b7 PART B<\/span>\r\n <h2>The Four-Digit Code System \u2014 Rule 25<\/h2>\r\n <\/div>\r\n\r\n <p>Every Major Head has a four-digit code. The <strong>first digit<\/strong> tells you the character of the head:<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>First Digit<\/th><th>Type<\/th><th>Example<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">0 or 1<\/td><td>Revenue Receipt<\/td><td><strong>0401<\/strong> \u2014 Crop Husbandry (receipts)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2 or 3<\/td><td>Revenue Expenditure<\/td><td><strong>2401<\/strong> \u2014 Crop Husbandry (revenue expenditure)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4000<\/td><td>Capital Receipt (single)<\/td><td><strong>4000<\/strong> \u2014 Capital Receipts<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4 or 5<\/td><td>Capital Expenditure<\/td><td><strong>4401<\/strong> \u2014 Capital Outlay on Crop Husbandry<\/td><\/tr>\r\n <tr><td class=\"label-cell\">6 or 7<\/td><td>Loans & Advances<\/td><td><strong>6401<\/strong> \u2014 Loans for Crop Husbandry<\/td><\/tr>\r\n <tr><td class=\"label-cell\">8000<\/td><td>Contingency Fund (single)<\/td><td><strong>8000<\/strong> \u2014 Contingency Fund<\/td><\/tr>\r\n <tr><td class=\"label-cell\">8 (other)<\/td><td>Public Account<\/td><td><strong>8658<\/strong> \u2014 Suspense Accounts<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83d\udd11 The +2 Pattern<\/div>\r\n <div class=\"hl-text\">Add 2 to the Receipt code \u2192 Revenue Expenditure. Add another 2 \u2192 Capital Expenditure. Add another 2 \u2192 Loans & Advances. So for any function \u2014 say Crop Husbandry \u2014 the same last three digits walk you through its entire life-cycle: <strong>0401 \u2192 2401 \u2192 4401 \u2192 6401<\/strong>.<\/div>\r\n <\/div>\r\n\r\n <h4>Code ranges at a glance<\/h4>\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Range<\/th><th>Section<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">0020 \u2013 1999<\/td><td>Receipt Heads (Revenue Account)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2011 \u2013 3999<\/td><td>Expenditure Heads (Revenue Account)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4000<\/td><td>Receipt Head (Capital Account)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4046 \u2013 5999<\/td><td>Expenditure Heads (Capital Account)<\/td><\/tr>\r\n <tr><td class=\"label-cell\">6001 \u2013 7999<\/td><td>Public Debt, Loans & Advances<\/td><\/tr>\r\n <tr><td class=\"label-cell\">8000<\/td><td>Contingency Fund<\/td><\/tr>\r\n <tr><td class=\"label-cell\">8001 \u2013 8995<\/td><td>Public Account<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-tiers\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>The Five-Tier Classification Structure (Rule 26)<\/h3>\r\n <\/div>\r\n\r\n <p>The classification is a <strong>five-tier ladder<\/strong>. Each tier answers a different question:<\/p>\r\n\r\n <ol class=\"parts-list decimal purple\">\r\n <li><strong>Major Head<\/strong> \u2014 the <em>Function<\/em>. e.g. Crop Husbandry, Defence, Education.<\/li>\r\n <li><strong>Sub-Major Head<\/strong> \u2014 optional intermediate split before Minor Heads. Used selectively.<\/li>\r\n <li><strong>Minor Head<\/strong> \u2014 the <em>Programme<\/em> undertaken to achieve the function's objective.<\/li>\r\n <li><strong>Sub-Head<\/strong> \u2014 the <em>Scheme \/ Activity \/ Organisation<\/em>. For non-developmental or administrative expenditure, may denote 'Organisations' or 'Wings of Administration'.<\/li>\r\n <li><strong>Detailed Head<\/strong> \u2014 the <em>Object classification<\/em>: Salaries, Office Expenses, Grants-in-aid, Loans, Investments, etc. \u2014 i.e. <em>what<\/em> the money was spent on.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Function over Department (Rule 29)<\/div>\r\n <p>Classification of transactions has <strong>closer reference to the function, programme & activity of Government and the object of revenue \/ expenditure<\/strong> \u2014 rather than the department in which they occur. Two textbook exceptions: <em>Interest receipts<\/em> always go to <strong>0049<\/strong>; <em>maintenance of non-residential buildings under PWD administrative control<\/em> always goes to <strong>2059 \u2014 Public Works<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">State delegation since 1 Jan 1982 (Note under Rule 26)<\/div>\r\n <p>State Governments have been entrusted (under Art 258(1)) with the function of opening <strong>sub-heads and detailed heads<\/strong> under various Major \/ Minor heads \u2014 subject to consistency with Central directions, and no extra cost to the Centre. From 1 Apr 1982, UTs of Arunachal Pradesh, Goa-Daman-Diu, Mizoram, Pondicherry also empowered under Art 239(1).<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-charged\">\r\n <span class=\"section-badge red\">\u00a75<\/span>\r\n <h3>Charged vs Voted Expenditure (Rule 27)<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Category<\/th><th>What it means<\/th><th>Accounts treatment<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td class=\"label-cell\">Charged<\/td>\r\n <td>Expenditure that under the Constitution is NOT subject to the vote of the Legislature \u2014 e.g. interest on debt, salaries of constitutional functionaries.<\/td>\r\n <td>Shown <strong>separately<\/strong> in accounts; word \"Charged\" appended to the head.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Voted<\/td>\r\n <td>Expenditure subject to a vote of the Legislature \u2014 most government expenditure.<\/td>\r\n <td>Word \"Voted\" appended to the head to distinguish from Charged.<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-capital\">\r\n <span class=\"section-badge gold\">\u00a76<\/span>\r\n <h3>Capital vs Revenue Expenditure (Rules 30\u201331)<\/h3>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">Capital expenditure \u2014 the criterion<\/div>\r\n <div class=\"def-text\">\r\n Expenditure of a capital nature is broadly defined as expenditure incurred <strong>with the object of either increasing concrete assets of a material and permanent character<\/strong>, OR <strong>reducing recurring liabilities<\/strong>. Capital expenditure must be distinguished from Revenue expenditure both in Budget Estimates and in Government Accounts.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 Two important traps<\/div>\r\n <p><strong>(a) Temporary assets \/ Grants-in-aid:<\/strong> Expenditure on a temporary asset, or grants-in-aid to local bodies \/ institutions (for creating assets that will belong to <em>those bodies<\/em>), cannot ordinarily be classified as Capital \u2014 unless specifically authorised by the President on the C&AG's advice.<br><br><strong>(b) Funding source:<\/strong> Capital expenditure is generally met from receipts of a capital, debt, deposit, or banking character \u2014 as distinguished from ordinary revenue (taxes, duties, fees, fines, current income). But Government may meet Capital expenditure from Revenue if revenue resources are sufficient.<\/p>\r\n <\/div>\r\n\r\n <h4>Allocation between Capital & Revenue on a Capital Scheme (Rule 31) \u2014 main principles<\/h4>\r\n <ol class=\"parts-list decimal gold\">\r\n <li><strong>Capital bears first construction:<\/strong> Capital account bears all charges for the first construction and equipment of a project, including all incidental charges.<\/li>\r\n <li><strong>New assets \u2014 Capital:<\/strong> Subsequent additions \/ extensions that constitute new assets are charged to Capital.<\/li>\r\n <li><strong>Maintenance & depreciation \u2014 Revenue:<\/strong> Charges for ordinary maintenance, operation, repairs, and depreciation that do not enlarge the asset go to Revenue.<\/li>\r\n <li><strong>Replacement:<\/strong> A replacement that merely restores the worn-out asset is Revenue; one that increases its capacity or life is Capital.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch3-misc\">\r\n <span class=\"chapter-badge\">CH 3 \u00b7 PART C<\/span>\r\n <h2>Other Important Classification Rules<\/h2>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Rule<\/th><th>What it says<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td class=\"label-cell\">R 32 \u2014 Exchange<\/td>\r\n <td>Net gain \/ loss by exchange on foreign-currency transactions adjusted uniformly under <strong>0075 \/ 2075 \u2014 Misc General Services \u2014 Gain\/Loss by Exchange<\/strong>.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 33 \u2014 Multi-Head<\/td>\r\n <td>For convenience, receipts \/ charges pertaining to more than one head may be booked first under one of them, with the other portion <strong>transferred before the year closes<\/strong>. Examples: Irrigation water charges consolidated with land revenue \u2192 first to 0029, then transferred to Irrigation Revenue Head; PW Establishment & T&P charges first under a single Major Head, then apportioned.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 34 \u2014 Scheduled Areas<\/td>\r\n <td>Receipts & expenditure for Scheduled Areas (Art 244(1)) accounted under the same Major & Minor heads as the rest of the State, but may be shown separately if Government desires.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 35 \u2014 Overpayment Recoveries<\/td>\r\n <td>Recoveries of overpayments \u2014 whether in cash or by deduction from payment vouchers \u2014 are <strong>ALWAYS<\/strong> taken as reduction of expenditure under the appropriate head, irrespective of the year they relate to.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 36 \u2014 Commercial Depts<\/td>\r\n <td>Where a department functions on commercial lines, the essential formalities of commercial accounts are observed. Separate commercial accounts kept outside regular Govt accounts. Gross receipts & expenditure still go through Major \/ Minor heads in the same way. Heads chosen to be common with the General Ledger so the monthly classified account can be prepared from it.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 37 \u2014 Misclassifications<\/td>\r\n <td>Procedure to be followed in rectifying misclassifications shall be as prescribed by Government.<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch3-writeoff\">\r\n <span class=\"section-badge red\">\u00a77<\/span>\r\n <h3>Rule 38 \u2014 Write-off Criteria (Critical)<\/h3>\r\n <\/div>\r\n\r\n <p>Rule 38 is the legal foundation for clearing untraceable balances from Debt, Deposit, Suspense, and Remittance heads that close to balance. <strong>Three movements:<\/strong><\/p>\r\n\r\n <ol class=\"parts-list decimal red\">\r\n <li><strong>Irrecoverable Govt dues:<\/strong> Amounts due to Government found irrecoverable are written off from the Debt head to an expenditure head <em>as a loss to Government<\/em>.<\/li>\r\n <li><strong>Unclaimed Govt liabilities:<\/strong> Any balance due BY Government remaining unclaimed for such time as may be prescribed is credited as <em>revenue<\/em> of the Government concerned, by debit to the Debt \/ Deposit head.<\/li>\r\n <li><strong>Book-keeping errors:<\/strong> Amounts outstanding due to book-keeping errors under heads which close to balance are written off to <strong>8680 \u2014 Miscellaneous Government Account \u2014 Write off from heads of account closing to balance<\/strong>.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\u2b50 Why Rule 38 matters<\/div>\r\n <div class=\"hl-text\">This single rule is invoked across the entire Suspense ecosystem \u2014 PF Suspense, HBA Suspense, MCA Suspense, PAO Suspense \u2014 whenever balances cannot be traced. Without Rule 38, suspense balances would remain on the books forever, distorting Government accounts.<\/div>\r\n <\/div>\r\n\r\n <div class=\"recap\" id=\"ch3-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 3 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Financial Year<\/td><td>1 April \u2013 31 March (Rule 20)<\/td><\/tr>\r\n <tr><td>Basis of accounts<\/td><td>Cash basis (Rule 21) \u2014 actual receipts & payments only<\/td><\/tr>\r\n <tr><td>Currency<\/td><td>Indian Rupees; foreign transactions converted monthly (R 22)<\/td><\/tr>\r\n <tr><td>Three Parts of accounts<\/td><td>Consolidated Fund \u00b7 Contingency Fund \u00b7 Public Account<\/td><\/tr>\r\n <tr><td>Contingency Fund code<\/td><td>Single Major Head <strong>8000<\/strong><\/td><\/tr>\r\n <tr><td>Code first digit 0\/1<\/td><td>Revenue Receipt<\/td><\/tr>\r\n <tr><td>Code first digit 2\/3<\/td><td>Revenue Expenditure<\/td><\/tr>\r\n <tr><td>Code first digit 4\/5<\/td><td>Capital Expenditure<\/td><\/tr>\r\n <tr><td>Code first digit 6\/7<\/td><td>Loans & Advances<\/td><\/tr>\r\n <tr><td>Five tiers<\/td><td>Major \u2192 Sub-Major \u2192 Minor \u2192 Sub-head \u2192 Detailed Head<\/td><\/tr>\r\n <tr><td>Classification principle<\/td><td>Function over Department (Rule 29)<\/td><\/tr>\r\n <tr><td>Exchange Gain \/ Loss head<\/td><td>0075 \/ 2075<\/td><\/tr>\r\n <tr><td>Capital criterion<\/td><td>Concrete assets of material & permanent character<\/td><\/tr>\r\n <tr><td>Charged vs Voted<\/td><td>Word appended to the head<\/td><\/tr>\r\n <tr><td>Write-off rule<\/td><td>Rule 38 \u2014 book-keeping errors \u2192 8680<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch4\" data-chapter=\"4\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 4 \u00b7 PART A<\/span>\r\n <h2>Criteria for Recovery of Charges<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">In a single line<\/div>\r\n <div class=\"def-text\">\r\n Chapter 4 (Rules 39\u201351) lays down <strong>when one department must charge another<\/strong>, when one Government must charge another, and when supplies or services may pass without monetary settlement. The central distinction is between <em>Service Departments<\/em> and <em>Commercial Departments<\/em>.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch4-intro\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Introductory \u2014 Rule 39<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\udccb<\/span><span>Rule 39 prescribes the <strong>conditions under which a department of a Government may make charges<\/strong> for services rendered or articles supplied \u2014 and the procedure for recording such charges in accounts.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udd17<\/span><span>For the Central Government, related criteria are laid down in <strong>Part III of Chapter 16 (Rules 294\u2013298)<\/strong> of the General Financial Rules 1963.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch4-between\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Adjustment Between Governments \u2014 Rule 40<\/h3>\r\n <\/div>\r\n\r\n <p>Transactions between two Governments require adjustment when required by or under the Constitution; otherwise, in such manner and to such extent as <strong>mutually agreed<\/strong> by the Governments concerned.<\/p>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Below \u20b91,000<\/div>\r\n <div class=\"cat-title\">No Monetary Settlement<\/div>\r\n <p>Claims not exceeding \u20b91,000 in each case for supplies \/ services between Governments \u2014 <strong>no monetary settlement<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <div class=\"cat-label\">Always settle in money<\/div>\r\n <div class=\"cat-title\">Commercial Dept claims<\/div>\r\n <p>Claims relating to <strong>commercial departments \/ undertakings<\/strong> required to work to a financial result \u2014 settled in money <em>irrespective of amount<\/em>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <h4>Settlement procedure for claims above \u20b91,000<\/h4>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Inter-State<\/div>\r\n <div class=\"cat-title\">State \u2192 State<\/div>\r\n <p>Recipient's officer presents a bill at the Treasury with the accepted invoice and a <strong>requisition for a bank draft<\/strong> favouring the supplying Government's officer. The draft is sent and encashed; proceeds credited to the proper head.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">State \u2194 Centre<\/div>\r\n <div class=\"cat-title\">Including Defence \u00b7 Railways \u00b7 Posts \u00b7 Telecom<\/div>\r\n <p>The Central department receiving supplies presents a bill with the accepted invoice to its own AO, who pays by <strong>cheque \/ bank draft<\/strong> drawn in favour of the supplying Government's officer. The latter presents it for encashment and credit to the proper head.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Five carve-outs (Notes under Rule 40)<\/div>\r\n <p style=\"margin-bottom: 10px;\">The inter-Government settlement procedure above has the following carve-outs:<\/p>\r\n <\/div>\r\n <table class=\"compare-table\">\r\n <thead><tr><th style=\"width: 8%;\">#<\/th><th>Subject<\/th><th>Treatment<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">1<\/td><td><strong>UT Govts<\/strong><\/td><td>Follow the same procedure for inter-Governmental transactions out of services \/ supplies.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2<\/td><td><strong>DGS&D Supplies to States<\/strong><\/td><td>Procedure does NOT apply to payments for supplies arranged by Dept of Supply \/ DGS&D for State Governments \u2014 separate procedure under M\/F letter dated 31 Jul 1975.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">3<\/td><td><strong>Customs Duty on Imports<\/strong><\/td><td>Procedure for customs duty on imports by various Govts \/ Depts laid down separately by Dept of Revenue & Banking.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4<\/td><td><strong>Medical Store Depots<\/strong><\/td><td>Procedure for Medical Store Depots supplies prescribed separately by Dept of Health.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">5<\/td><td><strong>Inter-departmental Central<\/strong><\/td><td>Principles & procedure under Notes 1 & 2 apply to inter-departmental settlements among Defence, Railways, Posts, Telecom, Central Civil for services \/ supplies.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch4-foreign\">\r\n <span class=\"section-badge red\">\u00a73<\/span>\r\n <h3>Adjustments with Foreign Govts & Outside Bodies \u2014 Rule 41<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83c\udf10<\/span><span>Unless exempted by general or special orders, services shall NOT be rendered without being paid for to any <strong>foreign Government, non-government body or institution, or separate fund<\/strong> constituted as such.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udcb8<\/span><span>Any relief in respect of payment for services \/ supplies to an outside body or fund should <strong>ordinarily be given through a grant-in-aid<\/strong> rather than by remission of dues.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch4-service\">\r\n <span class=\"chapter-badge\">CH 4 \u00b7 PART B<\/span>\r\n <h2>Service vs Commercial Departments \u2014 Rule 42<\/h2>\r\n <\/div>\r\n\r\n <p>For inter-departmental payments within a Government, all departments fall into one of two categories:<\/p>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Category A<\/div>\r\n <div class=\"cat-title\">Service Departments<\/div>\r\n <p>Constituted for functions either:<br>(a) <strong>Inseparable from the idea of Government<\/strong> \u2014 Admin of Justice, Defence, Jails, Medical, Police, Public Health, Education, Forest.<br>(b) <strong>Necessary to general conduct of Govt business<\/strong> \u2014 Survey of India, Printing & Stationery, PWD (Buildings & Roads), DGS&D Central Purchase Organisation.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Category B<\/div>\r\n <div class=\"cat-title\">Commercial Departments \/ Undertakings<\/div>\r\n <p>Constituted mainly to render services or provide supplies, of certain special kinds, <strong>on payment<\/strong>. Examples: Railways, Posts, Telecom, and departmental commercial undertakings like AIR.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <h4>The default rule (Rules 43\u201345)<\/h4>\r\n <p>A <strong>Service Department does not charge another Service Department<\/strong> for services rendered or supplies made within the same Government. There are exceptions for special officers acquiring land for specific departments, where pay and contingencies are debited to the department for which the land is acquired.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Note 2 \u2014 Land acquisition<\/div>\r\n <p>When a <strong>special officer is employed<\/strong> for the acquisition of land for any department, the expenditure on pay, allowances, establishment, and contingencies is <em>debitable to that department<\/em> as part of the cost of land. When a Civil Officer (not specially employed) takes the land, only special charges go to the requisitioning department.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch4-defence\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>The Defence Exception \u2014 Rule 46<\/h3>\r\n <\/div>\r\n\r\n <p>Notwithstanding Rule 43, <strong>Defence Services SHALL charge and BE charged<\/strong> for services rendered and supplies made to or by other Departments \u2014 unless Government decides otherwise in a particular case.<\/p>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Note 1 \u2014 Buildings<\/div>\r\n <div class=\"cat-title\">Reciprocal No-Rent<\/div>\r\n <p>Defence pays <strong>no rent<\/strong> for non-residential Central Civil buildings it occupies. Equally, no rent is charged for non-residential Defence buildings occupied by Central Civil Departments (other than commercial undertakings under Rule 42-B).<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Note 2 \u2014 Aerodromes<\/div>\r\n <div class=\"cat-title\">Reciprocal No-Charge<\/div>\r\n <p>Defence pays <strong>nothing<\/strong> for use of Government civil aerodromes by IAF planes. As a reciprocal arrangement, Civil Aviation pays <strong>nothing<\/strong> for use of IAF aerodromes by civil aircraft.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch4-branches\">\r\n <span class=\"section-badge gold\">\u00a75<\/span>\r\n <h3>Branches of Departments & Permissible Adjustments \u2014 Rules 47\u201350<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Rule<\/th><th>Provision<\/th><th>Example<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td class=\"label-cell\">R 47<\/td>\r\n <td>A branch of a service department performing <strong>supplementary duties<\/strong>, intended to render particular services on payment, shall levy charges for that work.<\/td>\r\n <td>Jail Manufacture \u00b7 Printing & Publishing Dept \u00b7 Mint (Misc Services other than coinage)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 48<\/td>\r\n <td>A branch constituted for the <strong>subsidiary service<\/strong> of one department but employed to render similar service to another shall charge that other department.<\/td>\r\n <td>Workshops of a department \u00b7 Dockyards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 49<\/td>\r\n <td>A <strong>regularly organised store branch<\/strong> shall ordinarily charge any other department for supplies made. <em>Exception:<\/em> petty & casual supplies may, with the supplying department's consent, be made without payment.<\/td>\r\n <td>Standard store \/ depot supplies<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">R 50<\/td>\r\n <td>A Government may <strong>permit inter-departmental adjustment<\/strong> in any case where such adjustment is considered necessary in the interest of <em>economy<\/em> or <em>departmental control of expenditure<\/em>.<\/td>\r\n <td>Discretionary inter-dept book entries<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"recap\" id=\"ch4-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 4 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Threshold for monetary settlement<\/td><td>\u20b91,000 \u2014 below this, no money changes hands between Governments<\/td><\/tr>\r\n <tr><td>Commercial dept claims<\/td><td>Always settled in money \u2014 irrespective of amount<\/td><\/tr>\r\n <tr><td>State \u2192 State settlement<\/td><td>Bank draft via Treasury bill<\/td><\/tr>\r\n <tr><td>State \u2194 Centre settlement<\/td><td>Cheque \/ bank draft by recipient's AO<\/td><\/tr>\r\n <tr><td>Foreign & outside bodies (R 41)<\/td><td>Always charge; relief via grant-in-aid, not remission<\/td><\/tr>\r\n <tr><td>Service Dept examples (a)<\/td><td>Justice \u00b7 Defence \u00b7 Jails \u00b7 Medical \u00b7 Police \u00b7 Health \u00b7 Education \u00b7 Forest<\/td><\/tr>\r\n <tr><td>Service Dept examples (b)<\/td><td>Survey of India \u00b7 Printing \u00b7 PWD \u00b7 DGS&D<\/td><\/tr>\r\n <tr><td>Commercial Dept examples<\/td><td>Railways \u00b7 Posts \u00b7 Telecom \u00b7 AIR<\/td><\/tr>\r\n <tr><td>Service-to-Service default<\/td><td>No charge \u2014 except special officers for land<\/td><\/tr>\r\n <tr><td>Defence exception (R 46)<\/td><td>Defence charges & is charged \u2014 except reciprocal buildings & aerodromes<\/td><\/tr>\r\n <tr><td>R 47 \u2014 Supplementary services<\/td><td>Levy charges \u2014 Jail Mfg, Printing, Mint<\/td><\/tr>\r\n <tr><td>R 48 \u2014 Subsidiary branches<\/td><td>Charge other depts \u2014 workshops, dockyards<\/td><\/tr>\r\n <tr><td>R 49 \u2014 Stores<\/td><td>Charge for supplies; petty supplies free with consent<\/td><\/tr>\r\n <tr><td>R 50 \u2014 Discretionary<\/td><td>Permitted in interest of economy or departmental control<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch5\" data-chapter=\"5\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 5 \u00b7 PART A<\/span>\r\n <h2>Classification of Recoveries of Expenditure<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Chapter 5 (Rules 52\u201356) prescribes <strong>how money flowing BACK to Government<\/strong> \u2014 from other parties, or between Government departments \u2014 is treated in accounts. The central question: should the recovery be shown as a <em>receipt<\/em> of Government, or as a <em>reduction of expenditure<\/em>?\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch5-meaning\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Meaning of \"Recovery\" \u2014 Rule 52<\/h3>\r\n <\/div>\r\n\r\n <p>In this chapter, \"recovery\" means <strong>repayment to a Govt department by another department of the same Government, or by another Government, or by a non-Government party<\/strong> \u2014 in respect of a charge that the receiving department initially incurred and classified as final expenditure (by debit to a revenue or capital head).<\/p>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><span><strong>Same-Govt depts:<\/strong> e.g. Railways recovering electricity charges from Posts.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udf10<\/span><span><strong>Another Govt:<\/strong> State A recovering joint-project costs from State B.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udfe2<\/span><span><strong>Non-Govt party:<\/strong> Recovery of inspection \/ procurement fees from a private supplier (e.g. PSU, autonomous body).<\/span><\/li>\r\n <\/ul>\r\n\r\n <p>Common examples: recoveries towards <em>establishment charges, tools & plants, fees for procurement \/ inspection of stores<\/em> \u2014 at percentage rates or otherwise.<\/p>\r\n\r\n <div class=\"section-heading-block\" id=\"ch5-non-govt\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Recoveries from Non-Govt Parties & Other Governments \u2014 Rule 53<\/h3>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83d\udccc The default rule<\/div>\r\n <div class=\"hl-text\">Recoveries of expenditure for services or supplies made to <strong>non-Government parties or other Governments<\/strong> (incl. local funds and Governments outside India) shall, in <em>all cases<\/em>, be classified as <strong>RECEIPTS<\/strong> of the Government rendering the services \/ supplies.<\/div>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Two exceptions to the default rule<\/div>\r\n <p style=\"margin-bottom: 10px;\">The default treatment of recoveries from non-Govt parties \/ other Governments as <em>receipts<\/em> gives way in two situations:<\/p>\r\n <\/div>\r\n <table class=\"compare-table\">\r\n <thead><tr><th style=\"width: 8%;\">#<\/th><th>Situation<\/th><th>Treatment<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">1<\/td><td><strong>Agent for private body<\/strong><\/td><td>Where Govt undertakes a service merely as an agent of a private body, so the entire cost is recovered from that body (net cost to Govt = nil), the recovery may be taken in <strong>reduction of expenditure<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2<\/td><td><strong>Joint projects<\/strong><\/td><td>Where several Governments share expenditure in agreed proportions, but expenditure is initially incurred by one and shares recovered later, such recoveries from other Govts are shown as <strong>abatement of charges<\/strong> under the relevant expenditure head in the books of the originating Government.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch5-same\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>Recoveries Between Departments of the Same Govt \u2014 Rule 54<\/h3>\r\n <\/div>\r\n\r\n <p><strong>Default rule:<\/strong> Recoveries between departments of the same Government are classified as <strong>deduction from the gross expenditure<\/strong>.<\/p>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Commercial-department exception<\/div>\r\n <p>Recoveries by a <strong>commercial department<\/strong> (Railways, Posts, Telecom) or a departmental commercial undertaking (e.g. AIR) are treated as <strong>receipts of that department<\/strong> \u2014 not as deduction from expenditure.<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 Important sub-exception<\/div>\r\n <p>Recoveries of fees for <strong>purchase \/ inspection<\/strong> effected by the Central Purchase Organisations (DGS&D, Army Purchase Organisations of MoD) are treated as <strong>receipts of the department concerned<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <h4>Notes under Rule 54 \u2014 fine print<\/h4>\r\n\r\n <ol class=\"parts-list decimal red\">\r\n <li><strong>Below-the-line recoveries:<\/strong> Recoveries by a <em>non-commercial<\/em> department from another department of the same Government are shown in the Demand for Grant as <strong>\"below the line\" recoveries<\/strong> under the appropriate Major head. The actual recovery (whichever year it relates to) reduces expenditure and appears in the schedule of recovery to the Appropriation Accounts of the year of recovery.<\/li>\r\n <li><strong>\"Recoveries\" for commercial depts<\/strong> applies only to services rendered <em>in pursuance of their proper functions<\/em>: postal services from Posts, telephony from Telecom, transport from Railways. When a commercial dept acts as <em>agent<\/em> for another dept in functions <em>not germane<\/em> to its essential purpose, recoveries reduce expenditure.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"section-heading-block\" id=\"ch5-stock\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>Works in Progress, Stock & Suspense \u2014 Rule 55<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83c\udfd7\ufe0f<\/span><span>Technical estimates of a work take cognizance of all anticipated <strong>receipts from sale proceeds of materials, plant etc.<\/strong> salvaged from the old structure.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udce6<\/span><span>Receipts under \"stock and suspense\" are by their nature <strong>inseparable from the expenditure<\/strong> recorded under the main head.<\/span><\/li>\r\n <li><span class=\"ico\">\u2796<\/span><span>Both these categories are treated as <strong>reduction of gross expenditure<\/strong> \u2014 overriding any contrary provision in this Chapter.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch5-capital\">\r\n <span class=\"section-badge gold\">\u00a75<\/span>\r\n <h3>Capital Account Recoveries \u2014 Rule 56<\/h3>\r\n <\/div>\r\n\r\n <p>Notwithstanding anything to the contrary, receipts and recoveries on Capital Accounts \u2014 insofar as they represent recoveries of expenditure previously debited to a Capital Major Head \u2014 are taken in <strong>reduction of expenditure<\/strong> under the major head concerned.<\/p>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">Exception<\/div>\r\n <p>Where, under the rules of allocation applicable to a particular department, such receipts have to be taken to <strong>Revenue<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 5 \u00b7 PART B<\/span>\r\n <h2>Receipt vs Deduction \u2014 Decision Summary<\/h2>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Recovery from<\/th><th>Default Treatment<\/th><th>Exception<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td class=\"label-cell\">Non-Govt party<\/td>\r\n <td><span class=\"tag-yes\">Receipt<\/span><\/td>\r\n <td>Agent-for-private-body: <span class=\"tag-b\">Reduction of expenditure<\/span><\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Other Government<\/td>\r\n <td><span class=\"tag-yes\">Receipt<\/span><\/td>\r\n <td>Joint project shares: <span class=\"tag-b\">Abatement of charges<\/span><\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Same Govt, non-commercial dept<\/td>\r\n <td><span class=\"tag-b\">Deduction from gross expenditure<\/span><\/td>\r\n <td>\u2014<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Same Govt, commercial dept<\/td>\r\n <td><span class=\"tag-yes\">Receipt of that dept<\/span><\/td>\r\n <td>Agent for non-germane function: <span class=\"tag-b\">Reduction<\/span><\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Central Purchase Org fees<\/td>\r\n <td><span class=\"tag-yes\">Receipt of dept<\/span><\/td>\r\n <td>\u2014<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Stock & Suspense in works<\/td>\r\n <td><span class=\"tag-b\">Reduction of gross expenditure<\/span><\/td>\r\n <td>\u2014<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Capital Account recoveries<\/td>\r\n <td><span class=\"tag-b\">Reduction under same Major Head<\/span><\/td>\r\n <td>Where allocation rules say <span class=\"tag-yes\">Take to Revenue<\/span><\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"recap\" id=\"ch5-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 5 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Recovery \u2014 meaning<\/td><td>Repayment for a charge initially classified as final expenditure<\/td><\/tr>\r\n <tr><td>From non-Govt & other Govts<\/td><td>Default: <strong>Receipt<\/strong> of supplying Government<\/td><\/tr>\r\n <tr><td>Agent-for-private-body<\/td><td>Reduction of expenditure<\/td><\/tr>\r\n <tr><td>Joint project shares<\/td><td>Abatement of charges, not receipt<\/td><\/tr>\r\n <tr><td>Same-Govt, non-commercial<\/td><td>Deduction from gross expenditure<\/td><\/tr>\r\n <tr><td>Same-Govt, commercial<\/td><td>Receipt of that dept (e.g. Railways, Posts, Telecom, AIR)<\/td><\/tr>\r\n <tr><td>Below-the-line in DfG<\/td><td>Non-commercial inter-dept recoveries shown there<\/td><\/tr>\r\n <tr><td>Commercial \u2014 \"proper function\" test<\/td><td>Only proper-function recoveries are treated as receipts<\/td><\/tr>\r\n <tr><td>DGS&D \/ Army Purchase Org fees<\/td><td>Receipts of department concerned<\/td><\/tr>\r\n <tr><td>Stock & Suspense (Rule 55)<\/td><td>Always reduce gross expenditure<\/td><\/tr>\r\n <tr><td>Capital recoveries (Rule 56)<\/td><td>Reduce expenditure under same Major Head<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch6\" data-chapter=\"6\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 6 \u00b7 PART A<\/span>\r\n <h2>Pay, Allowances & Travelling Expenses<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Chapter 8 of GAR (Rules 66\u201367) and the relevant parts of Appendix 5 set out <strong>how Pay, Allowances, and Travelling Expenses are classified<\/strong> in accounts \u2014 and <strong>which Government bears the cost<\/strong> for deputees, transferees, military reservists, and officers on foreign service.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch6-pay\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Pay & Allowances Classification \u2014 Rule 66<\/h3>\r\n <\/div>\r\n\r\n <p>Following Rule 28, Pay & Allowances of a Government servant must be classified as part of the <strong>scheme \/ activity \/ organisation (sub-head) under a programme (minor head) below a function (Major Head)<\/strong> to which the servant's services closely relate.<\/p>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83d\udccc When duties span multiple activities<\/div>\r\n <div class=\"hl-text\">If a Government servant's duties extend to several activities, programmes, functions \u2014 and it isn't possible to classify <em>ab initio<\/em> \u2014 charges are classified as part of the scheme \/ activity \/ organisation to which the <strong>major portion of the work<\/strong> relates.<\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch6-transit\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Transit Pay on Transfer<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\u27a1\ufe0f<\/span><span><strong>General rule:<\/strong> Transit pay & allowances of a Govt servant proceeding to join an office \u2014 on first appointment, on transfer (permanent or temporary), on deputation to another dept \/ Govt, or reverting therefrom \u2014 are borne, <em>in absence of special orders<\/em>, by the <strong>Department \/ Government to which the servant is proceeding<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udf10<\/span><span><strong>Note 1 \u2014 Foreign service:<\/strong> Transit pay both ways for a servant transferred on foreign service is borne by the <strong>foreign employer<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udeeb<\/span><span><strong>Note 2 \u2014 Missions abroad:<\/strong> Transit pay both ways for a servant transferred to \/ from Indian Missions abroad is borne by the <strong>Ministry that plans the transfer<\/strong>. For IFS(A) and IFS(B) officers returning from abroad: debited to budget of MEA or Ministry of Commerce where the officer reports.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch6-leave\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>Leave Salary & Pension Incidence (Appendix 5)<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Category<\/th><th>Who bears the cost<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr>\r\n <td class=\"label-cell\">Leave Salary<\/td>\r\n <td>Borne <strong>in full by the Department from which the Govt servant proceeds on leave<\/strong> \u2014 whether his parent department or the borrowing department where he is on deputation.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Pension<\/td>\r\n <td>Distribution principle \u2014 broadly between Governments where the servant has served, per Appendix 5.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">Civil-court witness<\/td>\r\n <td>Pay, allowances, TA of a Govt servant summoned to give evidence in his <em>official capacity<\/em> in a criminal court (or a civil court where Govt is a party) \u2014 debited to the Govt employing him. Actual court expenses (if admissible under court rules) are payable by the court \u2014 debited to court contingencies.<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch6-foreign\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>Foreign Service Contributions (App 5, Para D-VII)<\/h3>\r\n <\/div>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\udcbc<\/span><span><strong>Leave-salary & pension contributions<\/strong> recovered for a Govt servant in foreign service are credited to the <strong>Government (Central or State) under which he was permanently employed<\/strong> at the time of his transfer to foreign service.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udeab<\/span><span><strong>No contributions among Centre's departments:<\/strong> No leave-salary or pension contributions are recoverable \/ payable <em>among<\/em> departments of the Central Government (including Railways, P&T, Defence) and UTs with or without legislature \u2014 for Govt servants lent to or borrowed by them. Effective <strong>1 January 1978<\/strong>.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch6-travel\">\r\n <span class=\"chapter-badge\">CH 6 \u00b7 PART B<\/span>\r\n <h2>Travelling Expenses \u2014 Rule 67<\/h2>\r\n <\/div>\r\n\r\n <p>Travelling expenses of a Government servant \u2014 whatever duty he is employed on \u2014 are debited under the <strong>same major \/ minor \/ sub-head as his pay<\/strong>. Three exceptions:<\/p>\r\n\r\n <ol class=\"parts-list decimal\">\r\n <li>When the servant is required to travel on duty connected with an <strong>outside body or fund<\/strong>.<\/li>\r\n <li>When Government considers it necessary to <strong>show separately<\/strong> the cost of a special service in connection with which the tour is undertaken.<\/li>\r\n <li>Cases covered by general or special orders of Government <strong>authorising deviation<\/strong> from the general rule.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout\">\r\n <div class=\"callout-label\">A small special case<\/div>\r\n <p>Travelling allowance of <strong>Telegraph signallers accompanying Governors and other high officials on tour<\/strong> is debited to the <em>Department concerned<\/em>, although their pay for the period continues to be debited to the Telegraph Department.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch6-military\">\r\n <span class=\"section-badge red\">\u00a75<\/span>\r\n <h3>Military Reservists & Other Special Cases (Appendix 5, Para B)<\/h3>\r\n <\/div>\r\n\r\n <h4>Indian Army Reserve \/ IAF \/ Naval Reserves \u2014 when called up for training<\/h4>\r\n\r\n <ol class=\"parts-list decimal red\">\r\n <li><strong>Direct from civil appointment:<\/strong> Receive pay & allowances they would have drawn in civil appointment but for the training.<\/li>\r\n <li><strong>From leave (in India, Burma, Ceylon, GB, NI):<\/strong> Civil leave pay & allowances they would have drawn but for the training.<\/li>\r\n <li><strong>Returning from leave abroad, before rejoining civil:<\/strong> Joining time civil pay from date of disembarkation in India to the day before training begins; full civil leave pay for the journey to the place of civil appointment.<\/li>\r\n <li><strong>During actual training:<\/strong> Military pay & allowances.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Debit allocation<\/div>\r\n <p>Emoluments under (i)\u2013(iii) \u2192 <strong>Civil-Central or State Estimates<\/strong>.<br>Emoluments under (iv) \u2192 <strong>Defence Services Estimates<\/strong>.<br>Cost of a substitute, if necessary \u2192 Civil Estimates.<\/p>\r\n <\/div>\r\n\r\n <h4>Reservists employed under Civil Govt<\/h4>\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\u2694\ufe0f<\/span><span><strong>Periodical training:<\/strong> Receive military pay & allowances PLUS the excess (if any) of their civil pay over military pay \u2014 provided this concession is specifically sanctioned by the Ministry \/ Head of Office \/ State Government.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udcb0<\/span><span>Unless the civil pay is met from Defence Services Estimates, the <strong>extra expenditure is NOT a charge on Defence Estimates<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83e\ude96<\/span><span><strong>Soldiers under military escort<\/strong> for trial on criminal charge \u2014 Defence pays. <strong>Soldiers under Police escort<\/strong> \u2014 Civil pays.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udf96\ufe0f<\/span><span><strong>Outfit allowance<\/strong> for Indian commissioned officers in civil employment (under specified Army Instructions) \u2014 debitable to estimates of the Ministry \/ State under whom the officer is employed at the time the allowance becomes due.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"recap\" id=\"ch6-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 6 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Pay & Allowances classification<\/td><td>Scheme\/Activity (sub-head) under Programme (minor) below Function (Major)<\/td><\/tr>\r\n <tr><td>Transit pay default<\/td><td>Borne by Dept\/Govt to which servant is proceeding<\/td><\/tr>\r\n <tr><td>Transit pay \u2014 foreign service<\/td><td>Borne by foreign employer<\/td><\/tr>\r\n <tr><td>Transit pay \u2014 Missions abroad<\/td><td>Ministry planning the transfer<\/td><\/tr>\r\n <tr><td>Leave Salary<\/td><td>Borne by Dept from which servant proceeds on leave<\/td><\/tr>\r\n <tr><td>Foreign service contributions<\/td><td>Credited to Govt of permanent employment<\/td><\/tr>\r\n <tr><td>Inter-Centre dept contributions<\/td><td>NOT recoverable since 1 Jan 1978<\/td><\/tr>\r\n <tr><td>Travelling expenses default<\/td><td>Same head as pay (R 67)<\/td><\/tr>\r\n <tr><td>3 exceptions to TE rule<\/td><td>Outside body\/fund \u00b7 Separate special service \u00b7 Govt orders<\/td><\/tr>\r\n <tr><td>Reservist civil training pay<\/td><td>Civil Estimates (transit\/leave); Defence Estimates (actual training)<\/td><\/tr>\r\n <tr><td>Military escort vs Police escort<\/td><td>Defence pays vs Civil pays<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch7\" data-chapter=\"7\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 7 \u00b7 PART A<\/span>\r\n <h2>Important Misc. Classification Orders<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What this chapter does<\/div>\r\n <div class=\"def-text\">\r\n Rules 68\u201372 handle the <strong>hard cases<\/strong> of classification: contributions made by or to Government, civil advances, refunds of revenue, sale-proceeds of land and buildings, and municipal rates & taxes. Each rule lists a clear destination head for what looks superficially like the same type of transaction.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch7-contrib\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Contributions Made By \/ To Government \u2014 Rule 68<\/h3>\r\n <\/div>\r\n\r\n <p><strong>Default rule:<\/strong> Contributions made by the Central or State Government to district boards, municipalities, etc. (or vice versa) are debited as expenditure or shown as receipts under the <strong>head most closely connected with the object<\/strong> for which the contributions are made.<\/p>\r\n\r\n <h4>Worked examples<\/h4>\r\n\r\n <div class=\"cat-grid four\">\r\n <div class=\"cat-card a\">\r\n <span class=\"cat-badge\">2202<\/span>\r\n <div class=\"cat-label\">School grant<\/div>\r\n <div class=\"cat-title\">General Education<\/div>\r\n <p>A grant for the construction of a school.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <span class=\"cat-badge\">2205<\/span>\r\n <div class=\"cat-label\">Drainage grant<\/div>\r\n <div class=\"cat-title\">Water Supply & Sanitation<\/div>\r\n <p>A grant for the construction of a drainage system.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <span class=\"cat-badge\">3054<\/span>\r\n <div class=\"cat-label\">Road grant<\/div>\r\n <div class=\"cat-title\">Roads & Bridges<\/div>\r\n <p>A grant for the construction of a road.<\/p>\r\n <\/div>\r\n <div class=\"cat-card d\">\r\n <span class=\"cat-badge\">3604<\/span>\r\n <div class=\"cat-label\">Deficit grant<\/div>\r\n <div class=\"cat-title\">Local Bodies Compensation<\/div>\r\n <p>Grant to make good a deficit, or as compensation for revenue resumed.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Note 1 \u2014 Contribution-by-construction<\/div>\r\n <p>If the financial assistance does <em>not<\/em> take the form of a cash grant, but of <strong>PWD expenditure equivalent<\/strong> to the whole \/ part cost of a work constructed for the local body, the contribution is debited under detailed head <strong>\"Contributions\"<\/strong> below the relevant minor \/ major head matching the programme \/ function.<\/p>\r\n <\/div>\r\n\r\n <div class=\"callout amber\">\r\n <div class=\"callout-label\">Note 2 \u2014 Contribution-into-revenue<\/div>\r\n <p>A contribution paid by a local body or private party with the express object of meeting the cost of a PWD work \u2014 which eventually becomes Government property \u2014 is credited as a <strong>revenue receipt<\/strong> of Government under the function \/ programme closely connected with the object.<\/p>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83d\udcdc Article 282<\/div>\r\n <div class=\"hl-text\">The Union or a State may make grants for <strong>any public purpose<\/strong> \u2014 even one outside Parliament's or the State Legislature's law-making competence. The word \"Grant\" here includes not just \"Grant-in-aid\" but also other direct expenditure.<\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch7-civil\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Civil Advances \u2014 Rule 69 \u00b7 MH 8550<\/h3>\r\n <\/div>\r\n\r\n <ol class=\"parts-list decimal teal\">\r\n <li><strong>Moneys advanced under special authority & recoverable in cash<\/strong>, plus <strong>sums overpaid in non-service vouchers<\/strong>, are adjusted under <strong>8550 \u2014 Civil Advances<\/strong>. This head covers items which are <em>from their inception<\/em> debts due to Government \u2014 recoverable either in cash or by deduction from other claims.<\/li>\r\n <li><strong>Pay & Allowances paid before due:<\/strong> For an assignable period, debited to the same head as if paid after they were due \u2014 NOT Civil Advances.<\/li>\r\n <li><strong>Advances of Pay and TA on transfer<\/strong> debited to the <em>final head of account<\/em>, NOT Civil Advances. Finally adjusted as revenue expenditure in the books of the Government making the advance \u2014 regardless of whether the officer is proceeding to or reverting from another Government.<\/li>\r\n <li><strong>Settlement of such advances<\/strong> by net payment \/ net recovery through adjustment bills \u2014 accounted for in the books of the Government <em>where the adjustment bills are preferred<\/em>.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 What NOT to put under Civil Advances<\/div>\r\n <p>Payments made on account of Government expenditure should <strong>not be held under Civil Advances<\/strong> on the ground that further audit proceedings are required for their final admission.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch7-refunds\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>Refunds of Revenue \u2014 Rule 70<\/h3>\r\n <\/div>\r\n\r\n <div class=\"highlight-box\">\r\n <div class=\"hl-label\">\ud83d\udccc The rule in one line<\/div>\r\n <div class=\"hl-text\">No sums should ordinarily be credited to Government by debit to a suspense head \u2014 <strong>credit must FOLLOW and not PRECEDE actual realisation<\/strong>.<\/div>\r\n <\/div>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch7-sale-land\">\r\n <span class=\"chapter-badge\">CH 7 \u00b7 PART B<\/span>\r\n <h2>Sale-Proceeds of Land & Buildings \u2014 Rule 71<\/h2>\r\n <\/div>\r\n\r\n <p>Rule 71 lays down two schedules. The <strong>rule of thumb<\/strong>: follow the original debit.<\/p>\r\n\r\n <div class=\"schedule-banner\">\r\n <span class=\"schedule-stamp\">Schedule I \u2014 Land<\/span>\r\n <h4>Sale-Proceeds of Government Land<\/h4>\r\n <table class=\"compare-table\" style=\"margin: 0;\">\r\n <thead><tr><th>Original debit<\/th><th>Sale-proceeds credited to<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Capital Account of a Project with regular Capital & Revenue Accounts<\/td><td>Capital or Revenue account of the project per allocation rules<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Capital expenditure head outside Revenue Account<\/td><td>The Capital expenditure head originally debited<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Revenue Section, service \/ revenue dept without C&R accounts<\/td><td>Receipt head related to dept, or <strong>0075 \u2014 Misc General Services<\/strong><\/td><\/tr>\r\n <tr><td class=\"label-cell\">Agricultural land (general)<\/td><td><strong>0401<\/strong> \u2014 Crop Husbandry \u2014 Other Receipts<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Nazul lands in UP \/ Punjab \/ MP etc.; Punjab building re-sale lands<\/td><td><strong>0075<\/strong> \u2014 Misc General Services \u2014 Sale of land & property<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold in PWD (residuary cases)<\/td><td>Functional receipt MH, or <strong>0059<\/strong> \u2014 Public Works<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold in Defence<\/td><td><strong>0076 \/ 0077 \/ 0078<\/strong> \u2014 Defence Army \/ Navy \/ Air Force<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold by civil agency (residuary)<\/td><td>Functional receipt MH, or <strong>0075<\/strong><\/td><\/tr>\r\n <tr><td class=\"label-cell\">Land for Subsidised Cos \/ Railways, originally debited to 3001<\/td><td><strong>1001<\/strong> \u2014 Sale of Land Subsidised Companies (Receipts)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch7-sale-bldg\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>Sale of Buildings \u2014 Schedule II under Rule 71<\/h3>\r\n <\/div>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Original debit<\/th><th>Sale-proceeds credited to<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Capital Account of Project with regular C&R Accounts<\/td><td>Capital \/ Revenue Account of project per allocation rules<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Capital expenditure head outside Revenue Account (no regular C&R)<\/td><td>Capital expenditure head originally debited<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Irrigation, Navigation, Embankment & Drainage works (no Capital Accts kept)<\/td><td><strong>0701<\/strong> \u2014 Major Irrigation \/ <strong>0702<\/strong> \u2014 Minor Irrigation as applicable<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Revenue Section, service \/ revenue dept without C&R<\/td><td>Receipt head related to function, or <strong>0075<\/strong><\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold in PWD<\/td><td>Functional receipt MH or <strong>0059<\/strong> \u2014 Public Works<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold in Defence<\/td><td><strong>0076 \/ 0077 \/ 0078<\/strong><\/td><\/tr>\r\n <tr><td class=\"label-cell\">Sold by civil agency<\/td><td>Functional receipt MH or <strong>0075<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"section-heading-block\" id=\"ch7-municipal\">\r\n <span class=\"section-badge gold\">\u00a75<\/span>\r\n <h3>Municipal Rates & Taxes \u2014 Rule 72<\/h3>\r\n <\/div>\r\n\r\n <ol class=\"parts-list decimal gold\">\r\n <li><strong>Functional buildings (schools, colleges, hospitals):<\/strong> If municipal rates & taxes are paid by the department dealing with that function \u2014 adjusted as part of the sub-head \/ minor head relating to the function, under detailed head <strong>\"Rent, Rates and Taxes\"<\/strong>. <br>However, if PWD (in administrative control of the building) pays the whole \/ part \u2014 debited to <strong>2059 \u2014 Public Works \u2014 Maintenance and Repairs<\/strong>.<\/li>\r\n <li><strong>Other non-residential buildings (non-Defence):<\/strong> If taxes are paid by a department nominated by Govt and not passed on to the occupying department \u2014 debited to <strong>2070 \u2014 Other Administrative Services \u2014 Other Expenditure<\/strong>.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"recap\" id=\"ch7-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 7 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>Contributions default<\/td><td>Head most closely connected with the object<\/td><\/tr>\r\n <tr><td>School grant<\/td><td>2202 \u2014 General Education<\/td><\/tr>\r\n <tr><td>Drainage grant<\/td><td>2205 \u2014 Water Supply & Sanitation<\/td><\/tr>\r\n <tr><td>Road grant<\/td><td>3054 \u2014 Roads & Bridges<\/td><\/tr>\r\n <tr><td>Deficit \/ compensation<\/td><td>3604 \u2014 Compensation to Local Bodies<\/td><\/tr>\r\n <tr><td>Civil Advances head<\/td><td><strong>8550<\/strong><\/td><\/tr>\r\n <tr><td>Advances of Pay\/TA on transfer<\/td><td>Final head \u2014 NOT Civil Advances<\/td><\/tr>\r\n <tr><td>Refunds \u2014 golden rule<\/td><td>Credit follows realisation; not via suspense head<\/td><\/tr>\r\n <tr><td>Sale of land \u2014 rule of thumb<\/td><td>Follow the original debit<\/td><\/tr>\r\n <tr><td>Agricultural land \u2014 sale<\/td><td>0401 \u2014 Crop Husbandry Other Receipts<\/td><\/tr>\r\n <tr><td>Nazul lands \u2014 sale<\/td><td>0075 \u2014 Misc General Services<\/td><\/tr>\r\n <tr><td>Defence buildings \u2014 sale<\/td><td>0076 \/ 0077 \/ 0078<\/td><\/tr>\r\n <tr><td>Municipal taxes \u2014 functional bldgs<\/td><td>Rent, Rates & Taxes under function, OR 2059 if PWD pays<\/td><\/tr>\r\n <tr><td>Municipal taxes \u2014 non-Defence other<\/td><td>2070 \u2014 Other Administrative Services<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n \r\n <section class=\"chapter-pane\" id=\"pane-ch8\" data-chapter=\"8\">\r\n\r\n <div class=\"chapter-heading-block\">\r\n <span class=\"chapter-badge\">CH 8 \u00b7 PART A<\/span>\r\n <h2>The Five Appendices \u2014 Reference Shelves<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What's at the back of GAR 1990<\/div>\r\n <div class=\"def-text\">\r\n Five Appendices stand behind the rules \u2014 reproducing constitutional provisions, listing the CGA's organisation, citing the C&AG's statutory duties, prescribing the procedure for Plan grants & loans, and codifying inter-government adjustment principles. Plus a corrections register at the end.\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch8-app1\">\r\n <span class=\"section-badge\">\u00a71<\/span>\r\n <h3>Appendix 1 \u2014 Articles of the Constitution & UT Act<\/h3>\r\n <\/div>\r\n\r\n <p>Reproduces, for ready reference, the relevant provisions in three groups:<\/p>\r\n\r\n <div class=\"cat-grid three\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Group A<\/div>\r\n <div class=\"cat-title\">The Funds<\/div>\r\n <p><strong>Articles 266, 267<\/strong> \u2014 Consolidated Fund, Public Account, Contingency Fund. <strong>UT Act ss. 47, 48<\/strong> \u2014 UT Consolidated & Contingency Funds.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Group B<\/div>\r\n <div class=\"cat-title\">Custody<\/div>\r\n <p><strong>Article 283<\/strong> \u2014 Custody of funds, payments in \/ withdrawals out. <strong>UT Act s. 47(3) and s. 48(3)<\/strong> \u2014 UT custody provisions.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Group C<\/div>\r\n <div class=\"cat-title\">Budget & Accounts<\/div>\r\n <p><strong>Article 112<\/strong> \u2014 Annual Financial Statement. <strong>Articles 150, 151<\/strong> \u2014 Form of accounts and Reports of C&AG.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch8-app2\">\r\n <span class=\"section-badge teal\">\u00a72<\/span>\r\n <h3>Appendix 2 \u2014 Organisation of the CGA<\/h3>\r\n <\/div>\r\n\r\n <p>Reproduces the <strong>Presidential Notification dated 27 September 1980<\/strong> establishing the CGA in the Department of Expenditure, plus the entry in the Allocation of Business Rules 1961 (Entry 7A).<\/p>\r\n\r\n <h4>CGA's responsibilities (Entry 7A as substituted)<\/h4>\r\n\r\n <ol class=\"parts-list roman\">\r\n <li>General principles of Government accounting relating to Union or State Governments and form of accounts; framing \/ revising rules & manuals.<\/li>\r\n <li>Reconciliation of cash balances of Union Govt with RBI, in general \u2014 and in particular, of RBI Deposits pertaining to Civil Ministries \/ Departments.<\/li>\r\n <li>Overseeing the maintenance of adequate accounting standards by Central Civil Accounts Offices.<\/li>\r\n <li>Consolidation of monthly accounts, review of trends of revenue realisation and significant features of expenditure; preparation of annual accounts (incl. Summary Civil Appropriation Accounts).<\/li>\r\n <li>Administration of <strong>Central Treasury Rules<\/strong>.<\/li>\r\n <li>Coordination & assistance in introducing <strong>management accounting<\/strong> systems in Civil Ministries \/ Departments.<\/li>\r\n <li>Cadre management of Group 'A' (Indian Civil Accounts Service) and Group 'B' officers.<\/li>\r\n <li>Organising training & examinations for Group 'C' and 'D' Central Civil Accounts staff.<\/li>\r\n <\/ol>\r\n\r\n <div class=\"callout teal\">\r\n <div class=\"callout-label\">Origin of CGA's role in consolidation<\/div>\r\n <p>Consolidation of monthly Civil Accounts of the Union Government was entrusted to the CGA <strong>from 1 April 1977<\/strong>. The C&AG was relieved of the responsibility for preparing annual accounts (incl. Summary Civil Appropriation Accounts) on this entrustment, vide M\/F order dated 20 June 1978 \u2014 under s. 11 of the C&AG's Act 1971.<\/p>\r\n <\/div>\r\n\r\n <div class=\"section-heading-block\" id=\"ch8-app3\">\r\n <span class=\"section-badge amber\">\u00a73<\/span>\r\n <h3>Appendix 3 \u2014 C&AG's Duties, Powers & Conditions of Service Act, 1971<\/h3>\r\n <\/div>\r\n\r\n <p>Reproduces three sections of the C&AG's Act:<\/p>\r\n\r\n <table class=\"compare-table\">\r\n <thead><tr><th>Section<\/th><th>Subject<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">s. 10<\/td><td>Duty of C&AG to compile accounts of Union \/ States \/ UTs<\/td><\/tr>\r\n <tr>\r\n <td class=\"label-cell\">s. 11<\/td>\r\n <td>\r\n Duty of C&AG to prepare and submit accounts to President \/ Governor \/ Administrator <strong>on or before such dates as he may, with the concurrence of Government, determine<\/strong>.<br>\r\n <em>Provisos:<\/em> President \/ Governor may, after consultation with C&AG, by order, relieve him from this responsibility.\r\n <\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"label-cell\">s. 22<\/td>\r\n <td>\r\n <strong>Power of Central Government to make rules<\/strong> \u2014 for maintenance of accounts, manner of keeping treasury \/ office \/ department initial & subsidiary accounts, manner of compiling accounts where C&AG is relieved of compiling responsibility, manner of keeping stores & stock accounts, etc.\r\n <\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"chapter-heading-block\" id=\"ch8-app4\">\r\n <span class=\"chapter-badge\">CH 8 \u00b7 PART B<\/span>\r\n <h2>Appendix 4 \u2014 Plan Grants & Loans<\/h2>\r\n <\/div>\r\n\r\n <div class=\"def-card\">\r\n <div class=\"def-label\">What App 4 prescribes<\/div>\r\n <div class=\"def-text\">\r\n A <strong>uniform procedure<\/strong> for accountal of Central grants and loans given to State \/ UT Governments under <strong>Central Plan Schemes<\/strong> and <strong>Centrally Sponsored Plan Schemes<\/strong> \u2014 so that the same scheme is accounted for in the same way across all recipient State \/ UT books.\r\n <\/div>\r\n <\/div>\r\n\r\n <h4>Key features<\/h4>\r\n\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\udcca<\/span><span><strong>Major \/ Sub-Major Heads<\/strong> \u2014 Provisions for grants under <strong>3601 \/ 3602<\/strong> (Grants-in-aid to State \/ UT Govts) with sub-categories for Central Plan Schemes \/ Centrally Sponsored Plan Schemes. Loans go under <strong>7601 \/ 7602<\/strong>.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83e\udde9<\/span><span><strong>Nomenclature of Minor Heads<\/strong> \u2014 Designed per paras 3.9 and 6.5 of the 'General Directions' in the List of Major and Minor Heads. First portion indicates the function (per sub-major head); second portion indicates the programme minor head.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83d\udd17<\/span><span><strong>Sanctions to indicate heads<\/strong> \u2014 Plan-outlay approvals and sanctions of Central Ministries releasing grants \/ loans <strong>indicate the budget head up to minor head and sub-detailed heads<\/strong> \u2014 which automatically gives the clue to corresponding heads in State \/ UT books.<\/span><\/li>\r\n <li><span class=\"ico\">\u2699\ufe0f<\/span><span><strong>Goal<\/strong> \u2014 Uniform classification so that scheme-wise plan expenditure is comparable across all States.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch8-app5\">\r\n <span class=\"section-badge purple\">\u00a74<\/span>\r\n <h3>Appendix 5 \u2014 Inter-Government Adjustments<\/h3>\r\n <\/div>\r\n\r\n <p>Codifies the principles regulating the <strong>distribution of certain charges & receipts between Governments<\/strong> \u2014 based on arrangements agreed between all Governments and therefore binding on all.<\/p>\r\n\r\n <h4>Structure of Appendix 5<\/h4>\r\n\r\n <div class=\"cat-grid\">\r\n <div class=\"cat-card a\">\r\n <div class=\"cat-label\">Part A \u2014 Introductory<\/div>\r\n <div class=\"cat-title\">Framework<\/div>\r\n <p>Sets the principle: the rules in this Appendix bind all Governments because they reflect mutually agreed arrangements.<\/p>\r\n <\/div>\r\n <div class=\"cat-card b\">\r\n <div class=\"cat-label\">Part B \u2014 Pay, Allowances, Pensions<\/div>\r\n <div class=\"cat-title\">Three Sub-parts<\/div>\r\n <p>(I) Incidence of Pay & Allowances other than Leave Salaries.<br>(II) Incidence of Leave Salaries.<br>(III) Incidence of Pensions.<\/p>\r\n <\/div>\r\n <div class=\"cat-card c\">\r\n <div class=\"cat-label\">Part C \u2014 Other Charges<\/div>\r\n <div class=\"cat-title\">Audit \u00b7 Police \u00b7 Surveys<\/div>\r\n <p>(IV) Audit & keeping accounts. (V) Police functions on Railways & bridge protection. (VI) Recovery of cost of Forest Surveys \/ maps by Survey of India.<\/p>\r\n <\/div>\r\n <div class=\"cat-card e\">\r\n <div class=\"cat-label\">Part D \u2014 Receipts<\/div>\r\n <div class=\"cat-title\">Foreign Service<\/div>\r\n <p>(VII) Incidence of Leave Salary & Pension Contributions for Govt servants lent on foreign service.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <h4>Key principles from Part C<\/h4>\r\n <ul class=\"icon-list\">\r\n <li><span class=\"ico\">\ud83d\ude89<\/span><span><strong>Bridge protection \u2014 Normal conditions:<\/strong> Responsibility of the State Government concerned; expenditure borne by it.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83e\ude96<\/span><span><strong>Bridge protection \u2014 by Armed Forces at Railway's request:<\/strong> Expenditure falls on the Railway.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83c\udf10<\/span><span><strong>Bridge protection \u2014 by Defence on policy grounds:<\/strong> Charges debited to Defence Services \/ Public Service Dept concerned.<\/span><\/li>\r\n <li><span class=\"ico\">\ud83e\uddfe<\/span><span><strong>Medical reimbursement \/ allowances<\/strong> may be considered in internal check for payment. But pay & allowances of medical staff (Doctors, Nurses) are NOT shared.<\/span><\/li>\r\n <\/ul>\r\n\r\n <div class=\"section-heading-block\" id=\"ch8-slips\">\r\n <span class=\"section-badge red\">\u00a75<\/span>\r\n <h3>Correction Slips<\/h3>\r\n <\/div>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">\u26a0 Correction Slip No. 1 \u2014 dated 4 August 1993<\/div>\r\n <p style=\"margin-bottom: 10px;\">Four amendments to the original GAR 1990 text, modifying the treatment of certain transactions at State \/ Central treasuries:<\/p>\r\n <\/div>\r\n <table class=\"compare-table\">\r\n <thead><tr><th style=\"width: 8%;\">#<\/th><th>Rule<\/th><th>Amendment<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">1<\/td><td><strong>Rule 8(3) Note (i)<\/strong><\/td><td>Delete the words 'Central transactions and' (lines 1\u20132) \u2014 removing the Central-transactions overlap from the UT Treasury note.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">2<\/td><td><strong>Rule 12 (3rd sentence)<\/strong><\/td><td>Modified \u2014 State transactions in Central treasuries are classified under <strong>8658 \u2014 Suspense Accounts \u2014 Suspense (Civil) \u2014 Accounts with Accountant General<\/strong> and settled by cheques \/ DD.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">3<\/td><td><strong>Rule 13<\/strong><\/td><td>Substituted sub-rule (b) and (c) \u2014 Central transactions at State treasuries booked under <em>\"PAO Suspense \u2014 Transactions adjustable by PAO of ...\"<\/em> below 8658, for cash settlement by the State AG with the PAO. Words 'other than transactions of Central (Civil) Pensions' deleted.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">4<\/td><td><strong>Rule 14<\/strong><\/td><td>Sub-rule (b) substituted \u2014 interest, principal repayments on Central Govt Securities, and pensions (incl. freedom-fighter pensions) at State treasuries \u2192 PAO Suspense.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"callout red\">\r\n <div class=\"callout-label\">Two key Notes appended to amended Rule 14<\/div>\r\n <\/div>\r\n <table class=\"compare-table\">\r\n <thead><tr><th style=\"width: 14%;\">Note<\/th><th>Subject<\/th><th>Where the debit is raised<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td class=\"label-cell\">Note 1<\/td><td><strong>CG Securities<\/strong><\/td><td>Debits borne by <strong>Pr. Accounts Office, DEA, New Delhi<\/strong>.<\/td><\/tr>\r\n <tr><td class=\"label-cell\">Note 2<\/td><td><strong>Central (Civil) Pensions<\/strong> (incl. HC Judges & Freedom Fighters)<\/td><td>Debits raised against <strong>PAO in the Central Pension Accounting Office (CPAO)<\/strong>.<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n\r\n <div class=\"recap\" id=\"ch8-recap\">\r\n <div class=\"recap-title\">\u26a1 Chapter 8 \u2014 Quick Recap<\/div>\r\n <table>\r\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td>App 1 \u2014 Articles in view<\/td><td>112, 150, 151, 244, 266, 267, 283 + UT Act ss. 47, 48, 49<\/td><\/tr>\r\n <tr><td>App 2 \u2014 CGA<\/td><td>Notification 27 Sep 1980; substituted Entry 7A<\/td><\/tr>\r\n <tr><td>CGA consolidation since<\/td><td>1 April 1977<\/td><\/tr>\r\n <tr><td>App 3 \u2014 C&AG's Act sections<\/td><td>10 \u00b7 11 \u00b7 22 of the 1971 Act<\/td><\/tr>\r\n <tr><td>App 4 \u2014 Plan grant heads<\/td><td>3601 \/ 3602 (grants); 7601 \/ 7602 (loans)<\/td><\/tr>\r\n <tr><td>App 4 \u2014 Goal<\/td><td>Uniform scheme-wise classification across States<\/td><\/tr>\r\n <tr><td>App 5 \u2014 Four Parts<\/td><td>A Intro \u00b7 B Pay\/Leave\/Pensions \u00b7 C Other Charges \u00b7 D Receipts<\/td><\/tr>\r\n <tr><td>App 5 \u2014 Binding because<\/td><td>Reflects mutually agreed arrangements between all Govts<\/td><\/tr>\r\n <tr><td>Foreign service contribution credit<\/td><td>Govt of permanent employment at time of transfer<\/td><\/tr>\r\n <tr><td>Correction Slip 1 date<\/td><td>4 August 1993<\/td><\/tr>\r\n <tr><td>Slip 1 \u2014 CG Securities<\/td><td>Debits borne by Pr. Accounts Office, DEA, New Delhi<\/td><\/tr>\r\n <tr><td>Slip 1 \u2014 Central Civil Pensions<\/td><td>Debits raised against PAO in CPAO<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/section>\r\n\r\n <\/main>\r\n<\/div>\r\n\r\n<script>\r\n \/\/ \u2500\u2500 Chapter tab switching \u2500\u2500\r\n document.addEventListener('click', function (e) {\r\n \/\/ Click on TOC chapter header \u2192 switch chapter pane + open only that card\r\n const header = e.target.closest('.toc-chapter-header');\r\n if (header) {\r\n const chapterEl = header.parentElement; \/\/ <details>\r\n const chNum = chapterEl.getAttribute('data-chapter');\r\n switchChapter(chNum);\r\n setTimeout(function () {\r\n document.querySelectorAll('.toc-chapter').forEach(function (other) {\r\n if (other !== chapterEl) other.removeAttribute('open');\r\n });\r\n }, 0);\r\n return;\r\n }\r\n\r\n \/\/ Click on a TOC sub-link \u2192 switch chapter first, then scroll\r\n const subLink = e.target.closest('.toc-sub-list 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