Amendment in Government Accounting Rules, 1990

Amendment in Government Accounting Rules, 1990 – FinMin issues draft Revised Government Accounting Rules, 2021

Ministry of Finance
Department of Expenditure
Office of the Controller General of Accounts
Mahalekha Niyantrak Bhawan,
E Block, GPO Complex, INA,
New Delhi-110023

No.Codes-13011/1/2020-Codes-CGA/Cno, 1559/ 170-171

Dated : 20.04.2021

OFFICE MEMORANDUM

Subject: Amendment in Government Accounting Rules, 1990

A committee was constituted in the O/o CGA to suggest amendments in Government Accounting Rules, 1990. The draft Revised Government Accounting Rules proposed by the committee is being mailed separately. You are requested to offer your comments on the draft Rules in a week so that the same could be finalised at an early date.

(A.K. Singh)
Dy. Controller General of Accounts (AR & GBA)

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Government Accounting Rules, 2021
(Revised Edition)

Issued by the Ministry of Finance,
Department of Expenditure,
Controller General of Accounts

TABLE OF CONTENTS

Preamble.

Rule No.

CHAPTER 1 – INTRODUCTORY

1. Short title and Commencement

2. Definitions

3 Articles of the Constitution etc. to be kept in view in devising the form of accounts

4. Annual Accounts

5. Issue of Subsidiary Instructions

6 Special provision relating to Railways, Posts Telecommunication and Defence Departments

CHAPTER 2 – GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS

7. Agreement of the Central Government with the Reserve Bank

8. Account of the Central Government with the Ban

9-11. Accounts of State Governments with the Bank

12. State transactions in Central Treasuries

13 Transactions of the other Governments, including Central Government in State Treasuries

14 Broad outlines of the accounts-feeder network and system of accounts of the Central Government and Union Territory Administrations

15 Broad outlines of the accounts-feeder-network and system of accounts of State Governments and of the Union Territory Governments

16. Accounts between different Accounts Offices of the Central Government

17 Authorities responsible for the preparation of Annual Accounts of the Central Government, State and Union Territories Governments

18. Proforma Accounts

19. Journal and Ledger

CHAPTER 3 – BASIC STRUCTURE OF THE FORM OF ACCOUNTS

20. Period of Accounts

21. Cash basis of Accounts

22. Currency in which accounts are kept

23. Form of Accounts—Main Divisions of Accounts

24. Sectors and sub-Sectors of Accounts

25. Allotment of Code to each Major head and range of Code numbers

26. The Classification Structure of Government Account

27. Classification of expenditure as “Charged” or as “Voted”

28. Classification of transactions in accounts

29. Basis of classification

30 Criteria for determining whether expenditure should be classified under heads of Capital Section or Revenue Section of the Consolidated Fund

31 Allocation between Capital and Revenue expenditure on a capital — scheme and Asset Accounting

32 Net Gain or Loss by Exchange in respect of Government transaction in foreign currencies

33 Classification and accounting of transactions pertaining to more than one Major Head of Account

34. Classification aid accounting of transactions relating to Scheduled Areas

35. Classification and accounting of recoveries of overpayments

36. Accounts of Government Commercial Departments or Undertakings

37. Rectification of Misclassifications

38. Criteria for writes off of balances from Debt, Deposit, Suspense and Remittance Heads closed to balance and classification thereof in accounts

CHAPTER 4 – CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS.

39. Introductory

40. Adjustment between Governments

41. Adjustments with Foreign Governments, outside bodies, etc.

42.-50 Inter departmental adjustments

51. General

CHAPTER 5 – CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS

52. Introductory

53. Classification of recoveries made from non-government parties and other Governments, including Government outside India

54. Classification of recoveries made by one department from another department of the same Government

55. Classification of recoveries of expenditure on works in progress and transactions of stock and other suspense account

56. Classification of receipts and recoveries on Capital Account

CHAPTER 6 – CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS

57. Introductory

58. Classification of loss etc. of receipts

59. Buildings, Lands, Stores and Equipment

60. Classification of losses or deficiencies of cash in hand whether in treasury or in departmental charge

61. Classification of irregular or unusual payments

62. Classification of Inevitable losses

CHAPTER 7 – MISCELLANEOUS RULES

63. Incidence of certain charges and receipts between Governments

64. Treasury Accounts

65. Departmental Accounts

CHAPTER 8 – IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION

66. Pay and Allowances (other than Travelling Allowance) of Government servants

67. Travelling Expenses

68. Contributions made by or to Government

69. Classification of transactions under “Civil Advances”

70. Classification of transactions under “Suspense”

71. Sale-proceeds of Government land and buildings

72. Municipal rates and taxes

73, Cost of Survey of India and other scientific parties accompanying a Military Expedition

74. Interpretation

75. Repeal

APPENDICES

APPENDIX-1 Articles of the Constitution and Sections of the Union Territories Act, 1963 relevant to the Form of Accounts

APPENDIX-2 Organisation of the Controller General of Accounts

APPENDIX-3 Sections 10,11 and 22 of the C. & A.G’s. (Duties, Powers and Conditions of Service) Act, 1971 and orders issued by the President in exercise of the powers conferred by sub-section 1 of Section 10 and first Proviso to Section 11 thereof

APPENDIX-4 Grant-in-aid and loans sanctioned by various Ministries/Departments of the Government of India to State/Union Territory Governments in connection with Central Plan Schemes and Centrally Sponsored Plan Schemes

APPENDIX-5 Principles and Rules regulating the distribution of certain charges and receipts between Governments

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