Government Accounting Rules, 1990
No: -- Dated: Jan, 01 1990
GOVERNMENT ACCOUNTING RULES, 1990
Preamble - In exercise of the powers conferred by Article 150 of the Constitution, the President on the advice of the Comptroller and Auditor General, hereby makes the following basic rules relating to the form of accounts of the Union and States. This compilation incorporates also the general principles of Government accounting laid down by the Comptroller and Auditor General for the guidance of Government Departments, namely:-
Chapter I - INTRODUCTORY
1. Short Title and Commencement:- These rules may be called the "Government Accounting Rules, 1990" and will come into force with effect from 1st April, 1990.
2. Definitions :- In these rules, unless the context otherwise requires,—
(a) 'Accountant General', means the Head of an Office of Accounts subordinate to the Comptroller and Auditor General of India.
(b) 'Bank' means any branch of the State Bank of India acting as the agent of the Reserve Bank of India in accordance with the provisions of the Reserve Bank of India Act, 1934 (2 of 1934), any branch of a subsidiary bank as defined in section 2 of the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959) which is authorised to transact Government business as agent of the State Bank of India, or any branch of a bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub-section (I) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934);
(c) 'Chief Accounting Authority', means the Secretary of a Ministry or Department of the Government of India in which the Departmentalised System of Accounting has been introduced and in the case of a Union Territory with separated accounts, its Chief Secretary/ Chief Commissioner.
(d) 'Civil Accounts Officer', means an Accounts Officer subordinate to the Comptroller and Auditor General, or a Principal Accounts Officer and or Pay and Accounts Officer functioning under the Scheme of Departmentalisation of Central Government (Civil) Accounts or under separated accounts set up of a Union Territories, Government or Administration as the context may imply. The expression 'Civil Accounts Office' should also be construed accordingly.
(e) 'Comptroller and Auditor General' means the Comptroller and Auditor General of India appointed under article 148 of the Constitution of India.
(f) 'Controller General of Accounts' means the Controller General of Accounts in the Ministry of Finance (Department of Expenditure), who inter alia, is responsible for prescribing the form of accounts of the Union and States, and to frame, or revise, rules and Manuals relating thereto on behalf of the President of India in terms of article 150 of the Constitution of India, on the advice of the Comptroller and Auditor General of India.
(g) 'Consolidated Fund' means the Consolidated Fund of India or of a State, referred to in clause (1) of article 266 of the Constitution, or of a Union Territory Government, referred to in Section 47 of the Union Territories Act, 1963, or all the three, as the context may imply (Appendix -1).
(h) 'Contingency Fund', means the Contingency Fund of India established in pursuance of clause (1) of article 267 of the Constitution or the Contingency Fund of a State established in pursuance of clause (2) of article 267 of the Constitution, or the Contingency Fund of a Union Territory Government established in pursuance of Section 48 of the Union Territories Act, 1963, or all the three, as the context may imply (Appendix-1).
(i) 'Defence Department' means that Department of the Central Government, whose expenditure is met from the Demands for Grants relating to Defence Services.
(j) 'Government', means the Central (Union) Government or a State Government, or a Union Territory Government, or all the three, as the context may imply.
(k) 'Public Account' means the Public Account of India or the Public Account of a State referred to in clause 2 of Article 266 of the Constitution or both as the context may imply (Appendix 3).
(l) Reserve Bank means any office or branch of the Banking Department, of the Reserve Bank of India constituted under the Reserve Bank of India Act, 1934 (2 of 1934).
(m) 'State', except where it appears otherwise from the context, refers to a State included in the First Schedule to the Constitution.
(n) 'the Constitution', means the Constitution of India.
(o) 'Treasury', includes a sub-treasury.