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    Chapter 7 - Miscellaneous Rules

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    Fareha Riaz
    The document outlines rules for government accounting in India. It discusses how expenses related to government employees like pay, leave, and pensions are allocated between different governments based on mutual agreements that require central government concurrence. It also describes how treasury and departmental accounts are to be kept, specifying that the forms and returns will be prescribed by the President on advice from the CAG, but can be modified by state governments and central ministries in consultation with account authorities. Any significant changes still require consultation with the CAG.

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    Chapter 7 - Miscellaneous Rules

    Uploaded by

    Fareha Riaz
    26 views2 pages
    The document outlines rules for government accounting in India. It discusses how expenses related to government employees like pay, leave, and pensions are allocated between different governments based on mutual agreements that require central government concurrence. It also describes how treasury and departmental accounts are to be kept, specifying that the forms and returns will be prescribed by the President on advice from the CAG, but can be modified by state governments and central ministries in consultation with account authorities. Any significant changes still require consultation with the CAG.

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    The document outlines rules for government accounting in India. It discusses how expenses related to government employees like pay, leave, and pensions are allocated between different governments based on mutual agreements that require central government concurrence. It also describes how treasury and departmental accounts are to be kept, specifying that the forms and returns will be prescribed by the President on advice from the CAG, but can be modified by state governments and central ministries in consultation with account authorities. Any significant changes still require consultation with the CAG.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    26 views2 pages

    Chapter 7 - Miscellaneous Rules

    Uploaded by

    Fareha Riaz
    The document outlines rules for government accounting in India. It discusses how expenses related to government employees like pay, leave, and pensions are allocated between different governments based on mutual agreements that require central government concurrence. It also describes how treasury and departmental accounts are to be kept, specifying that the forms and returns will be prescribed by the President on advice from the CAG, but can be modified by state governments and central ministries in consultation with account authorities. Any significant changes still require consultation with the CAG.

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    Government Accounting Rules,1991

    Chapter 7 - Miscellaneous Rules 


    ● The incidence of pay, leave salaries, pension etc. charges of Government servants as
    well as of certain other charges and receipts between different Governments are
    governed by ​mutual agreements​ entered into by them

    ● These agreements are executed or modified ​only after the concurrence of the central
    govt​.

    Treasury Account
    ● The manner in which the initial and subsidiary accounts shall be kept by the treasuries
    and the accounts returns to be rendered by them to the Accounts Offices shall be such
    as may be prescribed by the ​President on the advice of the CAG
    ● These standard or model forms may be modified according to local requirements by the
    Government in consultation with the Accounts Officer concerned
    ● The changes in detail of account returns may be done by ​Accounts officer
    ● In respect of such modifications of standard or model forms to suit the local requirements
    of Governments or of changes in the accounts returns to be rendered by the Treasuries,
    the ​AG will consult the CAG​, wherever necessary

    Departmental Accounts
    ● The manner in which the initial and subsidiary accounts shall be kept by departments
    like, Public Works, Forests, etc. and the forms in which the compiled accounts of these
    departments shall be rendered to the Accounts Offices shall be such as may be
    prescribed by the ​President on the advice of the CAG​.
    ● These standard or model forms may be modified according to local requirements
    -- by ​State Govt in consultation with the AG
    -- by ​Central Ministries/ Departments in consultation with their Pr. AO
    Government Accounting Rules,1991

    ● Changes in detail, of accounts returns,may be introduced:-


    a) by the​ AG concerned on the advice of the CAG ​(where the compilation is
    the responsibility of AG)

    (b) by the​ CCA in consultation with CGA​ (where the compilation is the
    responsibility of Min/dept)

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