Audit Code Volume-II Appendices and Forms, First Edition (Reprint) 1929

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GOVERNMENT OF INDIA
A U D I T C O D E
Volume II—APPENDICES AND FORMS
FIRST EDITION
(R E PR IN T)
Embodying all corrections issued to First Edition up to
3 0 th November 192S.
Issued hy Authority of the Auditor General in India.
CALCUTTA : GOVERNMENT OF INDIA
CENTRAL PUBLICATION BRANCH
1929

■Govern^nt Nof ' India Publications are obtainable from the
12 , eMferngênW of India Central Publication Branch,
V 3. jS<)vOTn;m
ent Place, West, Calcutta, and from
the following Agents :—
EUEOPE.
t)?FiOE OF THE HIGH COM M ISSIOXEB F O E IN D IA , 42, Geo steso r Ga kd exs, LO XD OX, S. W. 1
And at all Booksellers.
INDIA AND CEYLON, Provincial :gook Depots:
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ÔMBAY :— Superintendent, Govemment Book Depot. To^ti Hall, Bomba*
oiND .-
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f » J :-Supennton,Io„t of Govemment Piess. U n iS ^ p / o ^ K '^ f
'fjff PCN JiB :— Superintendent, Govemment Printing, Punjab. Lahore.
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j " O Orissa Superintendent, Govemment Printing, Bihar and Orissa, P. O. Gulaarbagh,
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-N orth-West P bo.
ntiee Peovi.oe ILinager, Govemment Prii
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■W. N ejm aa & Co., Ltd., Calcutta.
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8 ..K .'L a h irl & Co., Calcutta.
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Chatterjee & Co., 204, Cormvallis Street,
Calcutta.
Standard Law Book Society, 8-2, Hastings
Street, Calcutta.
The Hindu Library, 3, Nandalal Mallick Lane,
< ^Calcutta.
^ ^ A ^ :^|5 B a 3ak, Esq., Proprietor, Albert Library,
K ^ I t r a Brothers, Rajshahi.
Higginbothams, Madras.
V Q Rochouse <
fc Sons, Madras.
K G. A. ^’ateson & Co., Publishers, George Town,
' ' Madras.
Theosophioal Publishing House, Adyar, Madras.
P. Varadacliary & Co., Madras.
S. Murtliy A Co., Madras.
Bright & Co., Trivandnim.
The Booklover’s Resort, Tafkad, Trivandrum,
South India.
E. M. Gopalakriahna Kone, Pudumandapam,
Madura.
Central Book Depot, Madura.
Vijapur & Co., Vizagapatara.
Thacker & Co., Ltd., Bombay.
D. B. Taraporevala Sons <
fc Co., Bombay.
Sunder Paiidiirang, Bombay.
Ram Chandra Govlnd & Sons, Kalhadevl Road,
Bombay.
N, M. 'I'ripatlii A Co., Booksellers, Princes
Street, Knlbadevi Road, Boniliay.
New ami Secondhand Bookshop, Kalvadevi
Road Bombay.
Mrs. Railhabai Atmaram Sagoon, Kalbadevi
Road, Bomlmy.
J. M. Pnndia tV Co., Bombay.
Gatulal <
fe Co., Bombay,
A. H. Wlieelnr <
fe Co., Allahabad, Calcutta
and Bombay.
8 . Govlnd & Co., Standard Road, Girgam
Bombay ’
ProprieNjr, ??ew Kitabkhana, Poona.
The Manager, Orirntnl finok Supplying Agency,
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Kam a Krishna Bros., Opposite Vlshrambag,
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8 . P. Bookstall, 21, Budhwar, Poona.
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Depot, Dharwar.
BookstaU, Karachi, Quetta,
Delhi, M ^ e e and Rawalpindi.
C ™ ™ '’Lrachl.® "® “‘ ’ Street.
The English Bookstall, Karachi.
The Standard BookstaU, Quetta.
V- J^lhotra & C o.,’ Quetta.
T
V
?’ * j-V Edwardes Eoad,
Tho 5'Hf. Murree and Lahore.
1 no Standard Book Depot, Lahore N’flinlt'il
^ n f Delhi ^ “ b a T c J a n t l S
Prc^“i’’ffia
b
®
a
“f ‘*'-'
The North India Christian Tract and Book
SM lety, IS, Clive Hoad, A llah abai
Ram Dayal Aganvala, 184, Katra Allahahirt
The Indian Arm y Book Depot, J u fl Cawnnn,S'
The Indian Arm y Book Depot, JullSndo^CitT’
Manager, Newal Kiahore Press, Lucknow
° t V;’''’'’*' I°dia Publishing House, Ltd.,
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E ai Sahib si. Giilab Singh & Sons, Mufld-I-
Am Press, Lahore and Allahabad
LahSo * Anarkall,
Purl Brothers, Booksellera and PnbHaho™
Katclieri Koad, Lahore. i ’«hli6 hers.
The Tilak School Bookshop, Lahore
The Standard BookstaU, Lahore.
The Proprietor, Punjab Sanskrit Book Depot
Saidmitha Street, Lahore. '
The In.surance Publicity Co., Ltd., Lahore
Jho Punjab Religious Book Society, Lahore.
Manager of the Imperial Book Depot, 63
_ Ciiandney Chauk Street, Deliil.
Fono Book Agency, ifew Delhi.
Oxford liook and Stationery Company. Delhi
and Calcutta.
Supdt., American Baptist Mission Preaa
i«.angoon.
The Modern Publishing House, Ltd., 30, Phnyre
Street, Rangoon.
Burma Book Club, Ltd., Rangoon.
Manager, The “ H itavada", Jfagpor.
Bhisey Brothcra, Booksellers and Stationers,
Sitabaldi. J<agpur.
S, C. Talukdar, Proprietor, Students & Co
Cooch Bchar. ’
The Manager, Ceylon Observer, Colombo,
llie Manager, The Indian Book Shop, Benares
Nand Kishoro & Bros., Chowk, Benares Cltv
'Jhe Srlvllliputtur Co-operative Trading Onion.
Ltd.. Srivilliputtur (3. I. R.).
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K. L. Mat-hiir and Bros.. Guzri, Patna City.
Dand-kar Brothers, Indore City.
PuRtukalaya Sahayak Salmkarl, Ltd„ Baroda.
The Hyderabad Book Depot, Chadcrghat,
nydcrubad (Deccan).
Th;ikur & Co., Ammoti.
S. Krislmaswamy & Co., Teppakulam P. O
TrichjnoiioJy Fort.
National C«tllpge Tcaehcrd’ Union Book Depot.
Trichiij'»poIy.

TABLE OF CONTENTS.
APPENDICES.
Number. Title.
Article of the
Code in which
mentioned.
1
Page.
1
Art.
1 Auditor General’s Kules framed by the Sec- ■
retary of State under Section 96D (1) of
the Government of India Act.
1
2 Rules defining the Financial powers of the
Auditor General.
3
3 Rules defining the Financial powers of
Accountants General.
10
4 Rules for the training of Junior Officers and
for Departmental Examinations.
25
5 Statement prescribing the periods ^ter the
expiry of which the various classes ot
records of the Audit Office may be
destroyed.
95
6 Local Government (Borrowing) Rules 148
C-A Rules governing the administration of the |
Provincial Loans Fund. ,
•
•
7 List of Major and Minor Heads of Accounts !
of Central and Provincia) Receipts and
Disbursements.
170
8 List of Non-voted items of expenditure • 173
0 List of Provincial Major and Minor Heads
in Governors’ Provinces.
175
10 Instructions issued by the Au«litor General
1 under Rule 74 of the Fundamental
Rules,
263 1
10-A Rules for regulating the exhibition of re
coveries of expenditure in Government
Accounts (issued by the Auditor General
i in exercise of powers confei'red upon him
by Rule 20 of the Rules framed by the
Secretary of State in Council under Sec
tion 96D (I) of the Government of India
Act).
1
1 Special instructions for audit of pay bills of
Establishments on a time-Kcale of pay.
299
J2 Procedure for the preparatitm of Pension
Payment Orders (Mot pii nted).
827

[ u )
APPEN DICES—contrf.
Number. Title.
Article of the
Code in vibich
mentioned.
Page.
•
Art.
13 Special instructions in regard to the atidit
in the Central Office of certain chaigeb,
penuing an extension of a system of local
inspcftions.
206
14
List showing the'account of receipts, of re
venue, and of btores and stock the audit
of which has, under BuJe liJ of the
Auditoi Genjral’s Rules, been entrusted
oy the Governor General in Council to
the Audit Department.
106
16
Rules for the accounting and auditing of
passage concessions.
258 A
1
16 1
1
Instructions for the preparation of Execu
tive and Appropriation Reports.
Chapter 43

[iii]
TABLE OF CONTENTS.
FORMS.
Number. Title.
Article of the
Code in -which
mentioned.
•
Page.
1
2 and 2-A
Report of intentions of Gazetted Officers
to proreed on leave.
Monthly statement of ejipenditure .
28
88
3 Deleted . . • • • • ..
4 Account of th© Famine Insurance Fund - 147
4-A
4-B
5
Statement showing the ntih'sation of the
Famine Tn5?nrance grante for the year.
Statement showmg the progressive utihsa-
tion of the annual Famine Insurance
grants and balances thereof.
Appropriation Accounts . • • •
147
147
827
6 Audit Register of gazetted officers’ pay and 221
7
allowances. , i
Audit Re/rister of gazetted officers pay and
allowances (alternative form).
221
221, Rule 1
284
8
e
Register of payments made to gazetted
omcnrs of other provino<«.
1R.gister of Last-pay Certificates
10 i Register of Leave-salary Certificates
I 264
lO-A 1Kegister of Colonial Loove-salary Warronta 204
11 History of Services • • • ‘
267

2 Scale Audit Register ■ • • •
275
13
14
Statement of changes amongst gazetted offi
cers.
Deleted . • • • '
279
14-A Deleted 1
16 List of Government Servants due to retire.
! 283 & 290
16 Establishment Audit Register .
291
1
17
18
19
Travelling Allowance Audit Register.
Contingent Audit Register
Register of Special charges
304
312
316
20 Register of Pension Payment Orders issued.
; 331 (o)

[ iv ]
FORMS—contd.
39-C
40
41
42
43
Number.
----------------------------------------------------------
Title.
Article of the
Code in which
mentioned.
Page.
21 Register of new pensions by Departments . 333
22 Audit Register of Pensions 335
23 Audit Register of Presidency pensions 340
24 Gratuity Register . . . . . 341
24. A Letter forwarding final Pension Payment
Order to the Treasury Officer.
342, Rule 2 ]
2d Last-pay Certificates of pensioners trans
ferred to London for payment.
345
S
O Comparative statement of mortality of pen-
■sioners. • • .
346
27 List of Interest Payment Vouchers . 352
28 Statement of Interest chaiges on Loans . 354
29 Proof sheet of Postings of Deposits . 359
S
O Number Book of orders for refund of Laps
ed Deposits.
361
81 Old Bills List . . . . . 377
82 Agreement sheet o£ Local Bills . . i 379
33 Broadsheet of Local Bills . . .1 381
34 List of Unpaid Bills..................................... 384
S5 List of Foreign Bills drawn 387
36 Remittance Check Register 396
37 Register of ParmBnent Advances 417
38 Register of Government Servants lent or
transferred to Foreign Service.
428
39 Broadsheet of contributions towards pen
sions and leave-salary. ,
429
39-A Broadsheet of special recoveries . . ! 435
evuvj. lu r
motor ears andother conveyances.
Register and Broadsheet of advances for 414
house-building and for motor cars and
other conveyances. |
Register and Broadsheet of sijeciol recover- 434
iea.
Register of special recoveries . . . 435
Statement showing realisations from subs- 43S
cribcrs und'-r tlie Indian Civil Service
Family Pension Regulations.
Deleted

FORMS —contd.
[ V ]
Number.
44
45
46
47
48
49
50
51
51-A
52
52-A
53
54
55
56
57
58
59
60
6
1
62
63
64
65
nc
67
63
Title.
Arti ele of flj«-
Code in which
mt nriontd.
Statement of Loans granted under the rules
of the late Military Fimds.
Statement of Recoveries of Loans under the
late Military Funds.
Statement of Deductions on account of
Indian Military Service Fannilj' Pen.<:icns
List of subscriptions to the Bengn] and
Madras Servi^’e Family Tension Fund.
List of subscriptions to Postal Insurance &
Life Annuity Fund.
Broadsheet of the Forest Officers’ Irovident,
Fund.
Ledger Account of Forest Officers’ Provident
Fund.
Deposit Account of Forest Officers’ Provi
dent Fund.
District Classified Abstract
Cheque Register of the Pre-audit Depart
ment. I
Register of cheques delivered . , . i
I
Cosh Pajroent Register of the Pre-audit De-I
partment.
Accountant General’s Check Register of out
standing pre-audit cheques.
List of Payments by the Pre-audit D epart-,
ment.
Classified Abstract of Pre-audit payments .
Register of Deductions from bills paid by
the Pre-audit Department.
Daily Abstract of Ma jor Head totals of
pre-audit payments.
Classified Abstract of nuiall Coin Dep6ts .
Statement of Disburst is’ Accounts .
Works Audit Register . . . .
Register of Land Cliarges
Register of Sanctions to Working Estimates
of Projects.
Broadsheet of Suspense Accounts, Deposits
and Takavi Works Advance.ii.
Broadsheet of Cemetery Kndo«ment re
ceipts.
Financial Results of Irrigation. Navigation,
Embankment and Drainage Works.
Rroadsheet of Public Works Trnnsfers
Broadsheet of Public Works Clipqucs
444
444
447
449
453
456
Annex. A,
Rule E.
456
Annex. A,
Rule F.
456
Annex. A,
Rule H.
462
4
81
481
482
400
491
492
493
494
506
507 & 678
552
586
594
619
642 & 643
650- 662
687
690
Page.

[ V i ]
FORMS—eoncld.
Number. Title.
Article of the
Code in tvhicb
mentioned.
i
1
Page.
69
70
71
Broadsheet of Public Works Rernittances to
treasuries.
Summary of Revenue and Expenditure by
Forest Divisions.
Deleted
690
709
1
72
73
74
75
76
77
Progressive summary of Forest Revenue &
Expenditure.
Confidential Tndex-card of Governrapnt
servants responsible for financial irregu
larities.
Objei’tion Statement (Public Worto Trans
actions). .
Objection Book and Adjustment Register
(Public Works Transactions).
Objection Statement (other than Public
Works Transactions).
Retrenchment slip . . . .
713 1
735 1
739 & 745 to 1
750
743 & 767—
767
769
774
78
79
Objection Book (other than Public Works
Transactions).
Adjustment Register (other than Public
Works Transactions).
Obiection Book Advances .
776, 787,
793 and 794.
785—793
795
80
81
Broadsheet of Syg.
pense Account.
Abstract of Objections . . . . 796
82
83
Objection Statement (other than Public
Works T r a n s a c tio n s ) — A lt e r n a t iv e form.
Deleted . . • • • •
799
84 Report of audit of accounts of Currency 890
85
circles.
Report of verification of Currency balances
i
892
1

[See Art. 1.]
G overn m e^ of i L w T ct! '' ™
^ ^ Auditor-General’p Eules.
shall be deemed to have come into force on January 4, 1921
J
-n these rules; —
(a) “Accounts” includes accounts of stores and stock, as well
as accounts of money transactions;
Officer” nieans any officer of the Indian Audit Depart-
„ ® exercises audit functions;
^venue Accounts of India” means the accounts
^ piescribed in Section 26 of the Act;
(d) “^dian Audit Department” means the officers and establish
ments subordinate to the Auditor-General, which are employ-
c
t upon the compilation and audit of accounts of Government
transactions in India;
(e) Principal Auditor” means the head of an office of accounts or
01 audit or of both who is immediately subordinate to the
-'luditor-General;
(/) “The Act” means the Government of India Act.
C o n d itio n s of E m ploym en t.
P ay and General.
3- The pay of the Auditor-General shall be Es. 5,noo a month.
inlti Auditor-General, on vacating his office, shall not be eligible to
^oiu any other post under the Crown in India.
Leave.
laid '■V*'^^^°^‘.General shall be entitled to leave on the conditions
otlip” Section 96b of the Act and the rules in force thereunder for
D
rin'v ° civil service of the Crown in India, or, if he was not,
cnnrHf appointment, in the service of the Crown in India, on such
6’ecrptT'^”® prescribed at the time of his appointment by the
I'.iry or btate m Council.
Pension.
service for pension shall be calculated in ac-
force +o o Section 96b of the Act and the rules in
India lor other persons in the civil service of the Crown m
APPENDIX 1.
to amount of the Auditor-General’s pension shall, if he was, prior
ficcordnnJ’° '° tS®?t’ service of the Crown in India, be calculated in
force +
1
, „ provisions of Section 96b of the Act and the rules in
acoordan^p°'^-fr u service to which he belonged, and otherwise in
•n thp oo i terms as the Secretary of State in Council may fix
ca.se of each person appointed.
( 1 )

N o . 1 ] APPENDICES.
P e o v i s i o n f o e a T e m p o k a e y V a c a n c y o e A b s e n c e f e o m D u t y .
8. In the case of a temporary vacancy in the post of Auditor-General,
or of the absence of an Auditor-General from duty, the Governor-General
in Council shall have power to appoint an officiating Auditor-General.
The salary of such officer shall be fixed in accordance with the rules in
force under Section 96b of the Act regulating the salary of an officiating
officer.
D u t i e s a n d P o w e e s .
#
General,
9. Subject to any general or special orders of the Secretary of State in
Council, the Auditor-General shall be—
(i) the final audit authority in Indiaj and
(ii) responsible for the efficiency of the audit of expenditure in
India from the revenues of India.
He shall further be, to the extent authorised by these rules, the ad
ministrative head of the Indian Audit Department.
10. The Auditor^General shall have authority—
(i) to inspect, either personally or through any audit officer, any
Government office of accounts in India ;
(ii) to arrange for test audit in any Government office of accounts ;
(iii) subject to any orders of the Secretary of State in Council
prescribing the nature and extent of the audit to be applied
to specified classes of expenditure, to frame rules in all mat
ters pertaining to audit, particularly in respect of the method
and extent of audit and the raising and pursuance of
objections.
Duties and Powers as regards Audit.
11. (a) The Auditor-General, without prejudice to his other audit
functions, is responsible that audit is conducted with reference to tho
following canons, namely: —
(1) Every public officer should exercise the same vigilance in respect
of expenditure incurred from Government revenues as a per
son of ordinary prudence would exercise in respect of the
expenditure of his own money.
(2) Money borrowed on the security of allocated revenues should be
expended on those objects only for which, as provided by rules
made under the Act, money may be so borrowed. If the money
is utilised on works which are not productive, arrangements
should be made for the amortisation of the debt.
(3) No nuthority should exercise its powers of sanctioning expendi
ture to pass an order which will be directly or indirectly to its
own advantage.
(4) Government revenues should not be utilised for the benefit of a
particular person or section of the community unless—
(i) the amount of expenditure involved is insignificant, or
(ii) a claim for the amount could be enforced in a court of law,
or
(iii) the expenditure is in pursuance oC a recognised policy or
custom.

3
APPENDICES. [No. 1
(5) No authority shoiild sanction any expenditure which is likely to
involve at a later date expenditure beyond its own powers of
sanction.
(6) The amount of allowances, such as travelling allowances, granted
to meet expenditure of a particular type, should be so regu
lated that the allowances are not on the whole sources of pro
fit to the recipients.
(h) The Auditor-General or any principal auditor should bring to the
Botice of the Governor-General in Council or the Local iGovernment, as the
case may be, any breach of one of these canons.
Auditor General shall, if so required by the Governor-General
J
Q CJouncil—
(i) arrange for the audit of the accounts of the receipts of revenue
of any Giovernment department, the accounts of any public
or quasi-public body, or any other accounts, although they
may not relate directly to the receipt and expenditure of
Government moneys; and
(ii) arrange for the audit of stores or stock in the possession of an
officer or a department of Government, and for the audit of
grants of land and alienations of land revenue.
13. If the Auditor-General considers it desirable that the whole or any
part of the audit applied to Government accounts, or to any other accounts
which he is required to audit under Rule 12, shall be conducted in the offices
which these accounts originate, he may require that these accounts,
‘■f'Sefch
er with all books, papers and writings having relation thereto,
shall at all convenient times be made available in those offices for inspec
tion by his audit ofScers.
14. ^^en an objection taken in the course of audit cannot be adjusted
a principal auditor in consultation with the authorities concerned, the
Auditor-General may either instruct the principal auditor to withdraw
the objection or require the Governor-General in Council or the Local Gov
ernment coneei’ned to obtain the requisite sanction, or, in default, to re
cover the amount under objection;
Provided tha1>-
(i) if the objection to any expenditure is based solely on the ground
that such expenditure contravenes one of the canons set out
in Rule 11 above, the Auditor-General or principal auditor
shall withdraw such objection at the request of the Finance
Departmer.t of the Government concerned the Finance De
partment states that the breach of the canon and the action
taken thereon by the Government will be reported as soon as
possible to the. Committee on Public Accounts, or, if no Com
mittee on Public Accounts has jurisdiction in the matter, to
the Secretary of State in Council, and
(ii) if the Governor-General in Council or the Local Government, aa
the case may bj, orders in writing that the recovery of the
amount under objection shall be forgone, the_ Auditor-General
or principal auditor shall withdraw such objection, but may
require that the action taken shall bo reported as soon as
pO
M
siblo to ^
h
e. Committee on Public Accounts, or, if no Com-
mittee on Public Accounts has jurisdiction in the matter, to
the Secretary of State in Council.
B 2

4
N 0„ 1 ] APPENDICES.
15. (1) The Auditor-General shall, on such dates as he may pres
cribe, obtain from each principal auditor and from any officer of the
Indian Audit Departnaent to -whom he may entrust this duty, appropria
tion accounts, in such form as he may prescribe, of the expenditure which
came xinder the audTt of such principal auditor or officer of the Indian
Audit Department during the past official year, together with a report
upon the accounts ana upon the results of the audit applied to them.
Prxy officer of Government may be called upon to provide any information
necessary for the preparation of such accounts or reports. _0n receipt of
the accounts and reports, th'! Auditor-General shall transmit them to the
Governor-tGeneral in Council or to the Finar.c.? Department of the Local
Government concerned with such comments as he may think fit.
(2) The Auditor-General shall forward to the Secretary of State
through the Governor-General in Council the several reports dealing with
the total expenditure in India in each year with his detailed comments
on each report, and may also offer such further comments of a general
nature as he may think fit.
IG. (1) The Auditor-General may on his ow.u motion, and shall ou
reference being made to him by the Governor-General in Council or by a
Local iGovernment, review any raidit decision of any audit officer, and,
if he thinks fit, overrule it.
(2) The Auditor-General may condone an omission to make a previous
reference to the Secretary of State in Council which was required l)y any
rule or order from time to time in force, prescribing the cases in which
the previous sanction of thp Secretary of State in Council to expendi
ture is to be obtained, in cases where, when the question comes before
him in audit, the failure to obtain the previous sanction of the Secre
tary of State in Council has involved, in his opinion, a breach of the
letter rather than the spirit of the rule or order.
17. The Auditor-General shall have power to require that any books,
papers or writings relating to the accounts audited by the Audit Depart
ment shall be sent fo- inspection by him or by any other officer of the
Indian Audit Department: provided that—
(i) if the Governor-General in Council or the Local Government, as
the case may be, certifies that the documents in question are
secret, the Auditor-General or other officer, as the case may
he, shall accept, in lien of such documents and as a correct
account of the facts stated therein, a statement certified by
the Governor-General in Council or the Local Government ;
and
(ii) if the documents are confidential, the officer to whom they are
made over shall be responsible for preventing disclosure of
their contents.
Duties nnd Towerb as rennrds Accounts.
18. The Auditor-General shall compile the Finance and Revenue Ac
counts of India in such form as may from time to time be prescribed by
theSecretary of State in Council and shall send them to the Governor-
General in Council ior transmission to the Secretary of State in Coun
cil. He may call upon any Government officer to furnish any informa
tion in such form as may be required for the completion of these accounts.

Whidi power to prescribe the forms in
which wm S audit offices: provided that no change
made withnnf^'^ Finance and Kevenue Accounts shall be
the previous sanction of the Secretary of State in Council.
0tions°nffp^H-t^JP^ detail such as the opening of new minor heads, alter-
"afEectinir tho heads, and the like, are not changes
loeaning- of this°™l Finance and Revenue Accounts” within the
1
°^
’ ^ dispute arises as to the major head under which a
det-iileV I minor head under which a particular
Auditor-Gene^l included, it shall be decided by (he
b a l a n o p ^ ^ ^ ? , , p r e p a r e in each year a review of the
it to f]--o n maintained by the audit department and shall send
Stnto ■
* in Coimci] for submission to the Secretary nf
otate in Council.
^
v
lirrrK Auditor-General shall have power to determine the form in
rtnri I’endenng ac30unts to the Indian Audit Department shall
•'pni-,1?*'*-accounts and in which the initial accounts, from which the
maintained^ compiled or on which they are based, shall be
suhntVr'^^f Auditor-General .shall supply, or shall arrange that officers
uuiujnate to him supiily, any information required by the Governor-
«)crai in Council or by a Local Goverrment which can be derived from
■
•
-e accounts maintained in the offices under his control.
arrange that such asi.istancc as may be
mnnf + n rendered by the officers of the Indian Audit Depart-
aiitT .™
® |Governor-General in Council, the Local Governments and other
lorities in the preparation of their annual budget estimates,
in any case the Secretary of State in Council has declared that
4
.1
, “ ^-intenance of tho provincial accounts of a specified province or of
* accounts of any department of the Central Government is transferred
tho authority (hereinafter referred to as the said authority) other
in V 1 Auditor-General, the duties and powers of the Auditor-General,
ern 1.^° accounts of such pi-ovince or department, shall be ,cov-
ny the following provisions, namely: —
(5) The officers and osstablishments employed upon the maintenance
of such aci-oi'nts shall not be subordinate to the Auditoj'-Gen
era], but the Auditor-General shall be responsible for the in-
‘■'lusion of the accounts in the Finance and Revenue Accounts
of India and shall have power to prescribe the form in which
^nd the time or times at which the accounts shall be snbmit-
ted to him for audit and for such inclusion
(2) The appropriation accounts referred to in sub-rule (i) of Rule
15 shall be prepared by the said authority in such form as he
may, with the concurrence of the Auditor-General, determui'’,
and shKll be transmitted, bv .such date as the Auditor Generiil
may prescribe, to the officer of the Indian Audit Department
to whom the Auditor-General has entrusted the duty of I'e-
porting thereon The Auditor-General shall thereafter obtain
and dispose of the appropriation accounts and of the report
thereon of the .nforesnid r-ffioer of the Indian Audit Depart
ment in accordance with the provisions of Rule 15;
APPENDICES. [N o. 1

6
N o . I j APPENDICES.
(3) The Auditor-General shall exercise the powers and perform the
duties conferred and imposed upon him by Eule 20 and Rule
21, but shall not be bound by the provisions of Rule 23 or
Rule 24.
Powers of Expenditure.
26. The Auditor-General shall exercise no powers of incurring expendi
ture without previous sanction other than such powers as may be delegat
ed to him by the Governor-General in Council.
27. The Governor-General in Council shall arrange that sanctions to
expenditure accorded by the Auditor-General shall be audited by some
cmcer unconnected with the audit department in India.
Administrativs Powers over the Indian Audit Department.
28. The Auditor-General may—
(i) in the case of officers of the Indian Audit Department of any
class l^ e r than Cla_sa I, transfer, suspend or degrade any
such officer, withhold from him any increment or increments
of pay, and grant hini any leave that may be admissible
under rule, and may delegate to any officer of the Indian
Audit Department the power of granting such leave;
(ii) in the case of officers in Class I of the Indian Audit Depart
ment, grant any such officer any leave that may be admissible
under rule,and, subject to the control of the Governor-Gen
eral in Council, transfer any such officer.
29. The Auditor-General may sanction the grant to any officer of the
Indian Audit Department of such pension as is admissible under Section
vdb of the Act and the rules in force thereunder.
I Auditor-General may dismiss from service any officer of the
Indian Audit Department other than an officer appointed thereto by the
becretary of State in Council or ,the Governor General in Council.
31.Nothing in this Part shall be deemed to affect any right of appeal
vrhicn any officer of the Indian Audit Department may possess under the
A ct or rules made thereunder or under any general or special orders of the
Secretary of State in Council or the Governor-General in Council.
R epeal.
32 The Rules made by the Secretary of State in Council under Sec
tion 96d of the Act on January 4, 1921, as subsequently amended, are here
by repealed.

ruo.
APPENDICES.
a p p e n d i x 2.
[See Art. 3.]
Rules defining the Financial Powers o£ the Auditor General.
Definitions.
1. In these ru le s:- Finance D e p a r t m e n t of the Gov-
(a) F in a n ce D e p a r t m e n t means the Finance uep
ernment of India. __a<
; a lump
c t a r g / x S h S iT p ° i d . t a p » ” > » * “ ■
( .) ~ « .e t „ n . f e r o . t a d . one of
appropriation to another such unit.
F o ^ , d a~J •>!
2. Tho A uditor
General. on 1-iv— ,.
(a) the provisions of ^ I r s u T h "
force or of rules made under su ^ ^•i.u 4
-v
^
p
'« ‘‘‘ S i i f r . t ° 5tS o rS e ?s S- “
(e) a o j order ol 't t e G o ™ » o r G en eral »
r f « 'a w r ? v ? d * o r c r £ r , i» » e d b y the Secre-
« , J r L t T t l ; G o „ r n . r G e n .r .. in O .» o i . . sca.e
or maximum scale of expenditure, o
(e) these rules.
3. The Auditor General may
^ ^ t i o n »nd abolition of provided that no class or grade of
'^ t s shall be created o? abolished if its maximum pay exceeds BlOO.
4. The Auditor General may °^^®ent%mplo?^if°^theSto^^
post or of a Government servant L L t exceed E850 after
pay of the post or of the Government servant does not exce
the increase or before the reduction, as the case may n .
5. The Auditor General may sanction the creation of a temporary post on
pay not exceeding E2,500— . p-.„ped
(o) for any specified period, if the pay of the pos
5850; and
(b) for not more than two years, if the pay excee o • ^^
K o t e .— I f the holder of a tem ror.iry post ore.itcd MU n ot’ bc^nO Tointcil to the post,
esc Md Eg, 2,500, wonld have drawn orerseas m y In BtC'rU'>8« M hau eanctlpne<i for
the Auditor Gcueral m ay permit the holder of would h.ive been entitled had he
the post the ovcrBeas pay In sterling not exocedin? the onioimt to liicii nc «oi..u
not been appointed to the tomporary post.

8
No. 2] A P P E N D IC E S .
0. The Auditor General may increase or reduce-the pay of a temporary
post, on condition that the limits imposed by rule 5 are not exceeded.
7. The Auditor General m ay sanction the revision of the permanent pay
c i an establishment, on condition that—
(a)the provisions of rule 4 are observed, and
Eevision of estabUshment. (5 ) the additional expenditure involved does not
exceed 825,000 a year.
S. The Auditor Genei'al may sanction expenditure on contingent charges
contingent cxpcuaiture. Purchase of articles for the public service
subject to the provisions of the Civil Account Code
and of any orders issued from time to time by the Governor General in
Council.
9. In any individual case, the Auditor General maj- sanction recurring
Miscellaneous expo.,aiture. expenditure not exceeding B200 a year or non
recurring expenditure not exceeding Sl,OQO on any
object for which no scale or lim it to his power of sanction is prescribed
by any Act, rule, code or order as described in rule 3, if—
(a) the sanction does not involve an express contravention of dn
existing rule or order of the Governor General in Council, and
(b ) the expenditure is within the j^owers of sanction of the Governor
■General in Council.
Powers o f writing o ff losses o f cash.
10. The Auditor General may sanction the writing-oU finally of irreco
verable advances, of irrecoverable value of stores lost by fraud or the negli
gence of individuals or other causes, and of losses of cash due to robbery,
accident, embezzlement and similar causes up to a limit of Es. 5,000 in
ea.cli case.
Effect o f sanction.
11. Sanction to any given expenditure becomes operative as soon as
W hen saactlon Iwcomes funds have been appropriated to meet the expen-
operauve. diture, and does not become operative until funds
have been so appropriated.
12. kSanction to recurring expenditure covering a specified term of years
becomec operative whe.i funds are appropriated to m eet the expenditure
of the first year and remains in operation for each year cf the specified
term subject to appropriation in such year.
A p p r o p r ia tio n .
13. When a grant for expenditure upon Audit has been voted by the
Primary units Of appropm tiou. Assembly, the nmount voted, together
• with any sum, assigned for simi
which does not require the vote of the Assembly, will be communicated to
the Auditor General by the Finance Department in the shape of lump
sums allotted, except as provided in rule 14, under the follow ing heads: —
(1) Pay of officers.
(2) Pay of establishments.
(3) Allowances, honoraria, etc.
(4) Rupplios and services.
(5) Contingencies.

ihe portion of the grant allotted under each of these heads is herein-
^ V piiuiar^ unit of appropriation. Any estimatod recoveries
Which are not creditable to revenue and any other deductions from expen-
aituie will be shown as deductions either from the amounts allotted under
particular heads or from the total of the grant.
. I'). The list of primary units given in rule 13 is not necessarily exhaust
ive. It will be open to the Finance Department to prescribe other units in
cominunicating the amount of the grant.
15. Out of the supplj- allotted in each primary unit of appropriation, the
Pow
ers ofAppropriation. Auditor Genera! has full power to appropriate
. sums to meet expenditure falling under that unit;
ment ^ except with the previous consent of the Finance Depart-
i't) supply provided for non-voted items of expenditure mu.st not be •
appropriated to votable items, and supply provided for voted
items must not be appropriated to non-votable items, and
(6) supply must not be appropriated to any item of expenditure
which has not been sanctioned by an authority empowered to
sanction it.
Be-appropriation.
If'. Sul)ject to the conditions prescribed in rule 15, the Auditor General
Diay re-appropriate funds from any primary unit of arjpropriation to any
other such unit; provided that, except with the previous consent of the
■•finance Department,
{'i) no re-appropriation shall be made to meet any expenditure, other
« than contingent expenditure, which is likely to involve further
outlay in a future financial year; and
(6) no re-appropriation shall be made from the unit “ Pay of Officers”
to any other unit.
Delegation of powers of approjyriation and re-appropriation.
!'■ The Auditor General may, with the previous consent of the Finance
Pow
ers of deicm
tinn Department, delegate any part of the powers co'i-
~ ‘ ■ ferred upon him bv rules 5, 6, 15 and 16 to any
officer subordinate to him,
IS An order of delegation under rule 17 may sub-divide the primary
inits of appropriation into such secondary units as may lie considered
and may impose restrictions upon the use nv the subordinate
'Authority the delegated powers of appropriation and re-appropriation.
Consent of the Finance Department.
^9-_The consent of the Finance Department required by rules 1 ^ 16
shall be expressed in writing and communicated to the Audit Officer
or Officers concerned. It shall be open to the Finance Department to
Prescrilie, by general or special order, cases in which its consent may >
1
“
presumed to have been given, but a copv of any such order must be eom-
*nunicated to the Audit Officer or Officers concerned.
9'
A P P E N D IC E S. [No. 2

10
IfO. 3] A P P E N D IC E S .
APPENDIX 3.
[See A rt. 10.]
Rules defining the Financial Powers of Accountants General.*
D efinitions.
1. In these rules:—
(a) F in a n ce D ep a rtm ent means the Pinanee Department of the Gov
ernment of India.
{b) N on-recurring exp en d itu re means expenditure sanctioned as a
lump sum I'harge, whether the money be paid as a lump sum or
by instahnents.
(c) R e - a p p r o p r ia t io n means the transfer of funds from one unit of
appropriation to another such unit. ^
Powers of sanctioning expenditure and of creating posts.
2. An Accountant-General may sanction expenditure or advances of
public money in those cases only in which he is authorised to do so by—
(a) the provisions of any legislative enactment for the time being
in force, or of rules made under such an enactment; or
(b) the Civil Account Code or any other code issued by, or with the
approval of, the Governor-General in Council; or
(c) any order of the Governor-General in Council delegating to him
financial powers with reference to the provisions of a legis
lative enactment or to rules approved or orders issued by the
Secretary of State; or
(d) any order of the Governor-General in Council laying down a scale
or maximum scale of expenditure; or
(e ) these rules.
3. An Accountant-General may increase or reduce the pay and allow
ances of a menial serving under him subject to the following reservar
lions—
(i) that his powers do not extend to the creation or abolition of per
manent posts,
(ii) that the rates of pay and allowances do not exceed those eano-
tioned by the local Government for menial establishments in
its secretariats, and
(iii) that an addition to the pay and allowances does not have the
effect of raising the total pay and allowances of a post or of »
Government servant to an amount in excess of Rs. 50 a month.
• This tonn Includes the OomptioUer, Asa»m, but the powera speeiflcil In Hule S are exorclscd by al*
Hsads ol Account offlcos tinder the Auditor Gsnoral.

11
A PP E N D IC E S. [No. 3
4. Under Rule 17 of Appendix 2, the Auditor-General has, with the
consent of the Finance Department, delegated to ^tne Accountants-Gen-
eral the po-wers of creating temporary posts as speciiied below
(а) An Accountant-General mav sanction temporary establishment in
his own office, subject to the followmg
Creation of posts. conditions and reservations: —
(1) That this power can be exercised in respect of non-gazetted
establishments only.
(2) That no post maj' be sanctioned the pay of which exceeds the
maximum time-scale pay of clerks in his oifice.
(3) That the sanction accorded in any ionancial year does not in
volve expenditure in a future financial year.
(4 ) That the annual limits fixed below are not exceeded: —
Rs.
(i) A c c o u n ta n ts -G e n e ra l, B o m b a y , M a d ra s, B e n g a l,
U n ite d P ro v in c e s , P u n ja b an d B u r m a . 3,000 each .
(ii) A e c o u n ta n ts -G e n e ra l, B ilia r a n d O rissa , C en tra l
P ro v in c e s a n d C e n tr a l R e v e n u e s . . 2,000 „
(iii) A c c o u n ta n ts -G e n e ra l, R a ilw a y s , P o s ts an d T eli'-
graphs and the Comptroller, Assam . • 1,500
An annual report must be made to the Auditor General of the establisji-
ments sanctioned and the work on which they are employed.
(б) The Aecountants-General, Railways and Posts and Telegraphs, may
further sanction temporary establishments in offices under
their control (other than their own offices) subject to condi
tions (1) to (3) under (a) and within the annual liaiits given
below:—
(1) In the case of Railway Account Offk-es—
Rb.
(i) If required for purposes of new Railway constraction 35,000
(ii) I f required for other purposes . . . - ■ 26,000
(2) In the case of Poats and Tclegraphn Account O^fficea . 50,00<t
In rcspect of (2) above an annual report should be made to the Auditor
General cf the establishments sanctioned and the work on which
they are employed.
ExcejH ion.— T
^
Y
ie, Accountants General, Railways and Posts and Tele-
paphs, may sanction within the money limit specified above the creation of
temporary posts of Accountants in offices under their control (other than
their own offices) on the time-scale rate of pay applicable to the Subor
dinate Accounts Service for a period not exceeding six months in each
case.
5. An Accountant-General mav sanction expenditure on contin£?ent
“ - « « « » ■ i r it:
Account Code and of any orders issued from time to time b^ the Goernoi
General in Council.

12
A P P E N D IC E S .
ISffect o f annclion,
....‘i i r t p ? » & T "o
<perafciye until funds have been so appropriated. ’ ‘ become
A p p ro p ria tio n .
tne i^reccor ot A im j Audit the powers of appropriation specified below : —
i« ”i= »' expenditure must not be
Re-appro2matian.
a?,f

13
APPEN D IC ES. [ N o . 4
A P P E N D IX 4.
Rubs iov the Traiaing o! Junior 0$C3rs and for Dsparimental Exami-
aations.
I .— Bulea for the training o f Probatiom rs in the General L ist o f 1he
In d ia n A u d it arid Accounts Service.
[See Art, 25.]
(1) All Probationers will, within the first six months of their appoint-
meiit, spend not less than six weeks :it a Treasury in order to see the
initial stages of the building up of the accounts. This period will extend
over the compilation of two monthly sets of accounts, the second set being
prepared by the Probationers themselves and checked by the Treasury staff.
(2) No Probationer will be allowed to appear at the Lowtir Departmental
Examination until he has completed the training at the Treasury.
(3) On passing the Lower Departmental Examination, Probationers will,
be allov/ed, as far as is compatible with the interests of the service, to
choose whether they will be further trained in E.ailway Accoiints or in the
ordinary line. Should he consider it necessary, however, in the interest of
■the department, the Auditor General naay decide for which branch
^ny Prob.itioner is to be trained. Those electing for training in Railway
Accounts Will put in a considerable period at a .station, an Executive Engi-
r.eer^s office, a workshop and a store yard and an equal period in a Railway
Audit office. The others will put in two or more months in a Sub-Divisional
and a Divisional office of the Public Works Department and a longer time
in a Civil Audit office.
(4) The training in the Audit o£5ce will be generally on the lines laid down
in the annexed regulations (vide section II below), whirh were published
wit.h th-5 Finance Department’s Resolution No. 3493, dated the 28th Decem
ber 1876.
(5) No Probationer will be allowed to anpear at the Higher Deparr,-
mental Kxamination until he has completed the training prescribed in
ela,use (3) above.
(6) Arrangements for the training cf Probationers in an outside office
be made by the Head of the Audit office to which the Probationers are
fittached.
,, I- ^iien a probationer has to proceed to another Btation for the purposes of his tralniiifc. his travplUnt?
will be regulated as for joiirncys on tour, (infl h*“ may be irrftnted a halting oUowance at thr?e»
lourcns of the rate admissible, up to a maximum period of two months at any particular station.
. (7) During the period that Probationers are in an outside office, they
Will submit diaries regularly to the head of the Audit office to which they
five attn^'hed^ while they are m the Audit office itself, it will be left to
the head of the office to use his discretion with regard to the nature of the
control which he exercises over the Probationers’ work.
— Detailed Reguhtione of 18 76 [for the training o f Ju n ior Officars) referred to
in paragraph (4) o f Section I above.
p ) The work of an Indian Audit office, as at present constituted, is
aivided into audit and account, of which the former leads up to. and
prepares materials for. the latter. When, therefore, a junior officer has
oeen long enough in the office to have a general knowledge of its working,

14
No. 4] APPENDICES.
he should be attached to the audit section, and make himself practically
acquainted %ritt the procedure of testing, checking and recording payments
to gazetted officers, establishments and pensioners, and payments on
account of contingent charges; and he should be required, -svithout assist
ance, to audit and record the audit of some vouchers of each class.
(2) When a junior officer reports himself ready to prepare a classified
abstract, the Accoimtant General should cause the original cash account
and lists of payments received from some one Treasury in a past
month to be brought up, the- vouchers and schedules being first
arranged in the order in which they are received from the Treasury, and
the junior officer will then prepare and prove a classified abstract and objec
tion statement -trhich will Ije checked with the abstract already passed and
posted, and a report of any differences made to the Accountant General.
In Madras * * * * * *
classified accounts are still submitted, and in this pre&idency junior offi
cers should be required to post blank forms from the separate vouchers
and schedules as far as the materials Perve.
(3) A t this stage the junior officer should be placed in charge ofthe
objection book of one or more di-5tricts for a few months; this work
not occupy his whole time and need not interfere with his further training
I t) N ext he must prepare, for some months other than March or April,
the fLbstrar-t oF transfer entries and statement of disbursers’ accounts, and
also post the closing entries of the month on as many pages of the detail
book as the Accountant General may consider sufficient to afford a fair test
of his jpractical knowledge.; the Superintendent of the compilation depart
ment will lay the papers before the Accountant General again with a report
of the corrections found necessary.
(5) WeTct the junior officer should prepare the journal entries of a m onth;
he should also be required to prepare rough drafts of the entries, both
journal and ledger, to close the books of one year, nnd to open those of
the next— the entries, in fact, which will be necessary in the local office to
close and open the books in use at the time of his probation.
(0) At some stage in this course of training the junior officer should,
for som.e months, be put in charge of one or more accounts current with
other office?, both outward and inward, gathering materials for the outward
account from the original district acroimts, preparing the account current
and agreeing it with the books, watching the action of the other party to
the amounts in adjustment, and also taking the necessary steps to pass the
mward amounts through the books, preparing the objection katem ent and
any letters connected with his work for the approval of the Accountant
iTeneral.
(7) The r.eressary duration of the course of training must vary with the
opportunities available and the industry and ability of the officers, and it is
to name any particular period; but on no account
T be hurried, and the Accountant General must satisfy him-
selr that tne iiinior officer has acquired a competent knowledfje of the ordi
nary du.IPS of the several branch’ s of an Accountant General’s office; * *
m .~ T ^ v lp s fo r tTie Dp.partm m tal E xa m in a tion s o f Prohatim & rs in tl>e General
lA8t o f ile. TnM an A u d it and A cco u n ts Service.
rSee Art. 25.1
H ) The Lower and Higher Departmental Examinations will be held half-
the 10th November'and
folloTMng d.iys, m the subjects detailed in schedules A and B appended

15
Ai-’PE N D IC B S. [ N o * ^
(2) Probationers will be permitted to appear for these examinatioiis in
instalments if they notify their intention beforehand and specrty the subjects,
provided that any practical training that has been prescribed in those sub
jects has been completed. , ^ x
-u i.-
(3) Those -vvho obtain 40 per cent, of the marks in each of the subjectB
and 50 per cent, in the aggregate 'will be held to have passed the exanair^
tioii. Those who fail in an examination 'svill be held to have pMsed and be
exempted from re-examination in the subjects in which they obtain 60 per
cent, of the marks. These marks will be taken into account in reckoning
the minimum aggregate at a later examination.
(4) Those who take an examination in instalments will not be held to
have passed in the subject or subjects unless they obtain 60 per cent, of
the marks in each subject.
(5) An officer recruited in India to the Department will be on pro
bation for tT^o years and until he has passed the Higher Departmental
Examination. During the jDrobationary period, he will not be eligible for
■
*
^
h
e first increment until he has passed the Lower Departmental E ^ m m ^
f;on, nor for the second increment until he has passed the Higher Depart
uiental Kxamiuatioii. Probationers will be counted against the sanctioned
strength of the olRce to which they are posted after (he end of two yc^irs
or from the date on which the results of their having passed the Higher
Departmental Examination are received in the office to which they are
■itbached, whichever is earlier.
(6) Repeated failure to pass the Departmental Examination within a
;ieriod of three years (i.e.. after the sixth Departmental Examination held
after a Probationer has joined the service, provided that the first examina^
tion held within six months of the date of a Probationer joining the ser
vice is not taken into account) will involve loss of appointment.
("7) The Departmental Examinations will be conducted in accordance with
rules in section V and under the direction of the Auditor iGeneral and
Deputy Auditor General (Personnel), who will decide upon the marks
to be awarded to each examinee.
SCHEDULE A.
L o w e k D e p a h t m e n t a l E x a m i n a t i o n .
Subjecte. Maries.
(1) Precis and Draft . • • • - • • •
(2) Political and Revenue System of India (a) . . . 250
(3) General principles of Government Audit and Account* as
described in the Introduction to Indian Govemraenfc
Audit and the Introduction to Indian Government Ac
counts ........................................................................................
(4) Commercial Book-keeping ( h ) ............................................
(5) Finance Member’s Budget Speech . . . •
T o t a l ............................................1,160
IV of the Imperial G»*ettccr of India.
lu Go™"””-"*
A ct Ttr of 1890 ^Titl. tti.: n il« tl.ercun.ior) and Ant XT of w p
p h W ' « II nnrt V Of thoIlBport on Iii'iHn OonBtltuttonnl ^ fo rm a. Oovernm entof Iiirtln Act— 1910
„ „ J * ) , B o o k - k . rplnK for AccouQtflnt itudont* and Ohaptnn I, I I nnd V I-X I of Mma
author-B Au Utinu should be r“a<i.
The Audltor-Oeneral will, irlion aecoswiry, l«*ne furthtr InitrucUoM rtf.rd la i any oth»r booki
to be studied for thcs* subjecu.

16
No. 4] APPENDICES.
SCHEDULE B.
H i g h e r D e p a r t m e n t a l E x a m i n a t i o n , ( c )
For Probationers who have imdergone trami7ig in Railway Accnvnic
Subjects. Marks.
1. Government Book-keeping, and the Civil Account Code
(8th edition), Cliapters 1 to 6, 11, 12 and 16, the Audit
Code (1st edition), Chapters 1 to 12, 15, 21 and 40 to
42, and the Account Code (1st edition). Chapters 10
n , 12 and 1 3 ................................................' . . . 250
2. Civil Serv'ice Regulations (Pension Rules only) and Funda
mental Rules (including the supplementary rules issued
thereunder by the Governor General in Council) . . 250
3. Railway Accounts, General paper on all branches of Rail
way Accounts 250
4. Railway Accotmts. Special paper on—
(а) Open Line Expenditure audit, and budgets, and Store
Accounts, or
(б) Open Line Traffic Audit and Statistics, and Railway
Construction Accounts . . . . . 250
T o t a l ................................................i,000
F or others.
1. Chapters I, II and IV — V I and V III of Government Secu
rities Manual and all chapters of the Civil Account
Code, 8th edition; Volumes I and IT, Audit Code {1st
edition) ; Accoimt Code (1st edition), and the Forest
Accoiuit Code . . . . . . . . 250
2. Civil Service Regulations (Pension Rules only) and Funda
mental Rules (including the supplementary rules iasued
thereimder by the Governor General in Council) . . 250
3. Government Book-keeping and Finance and Revenue A c
counts . . . . . . . . . 250
4. Public Works Accoimt Code . . . . . . 250
T o t a l . . . . 1,000
<c) The exanilntttlon will bo of a practical nature and books ill be a llo w e l

17
APPENDICES. [No. 4
* R u le s for th e D ep a rtm en ta l E xa m in a tio n qu alifying fo r appoint-
m e n t to th e S u h ord in a te A cco u n t Service.
[See Art. 49.]
(1) The Departmental examination qualifying for appointment to t.h?
bubordinntc Account Service will be held once a year in November for all
Livu Auait ofBces and will be separate for each branch of service. It will be
^cla in the several Civil Audit offices and be conducted, under the rules in
i^ec^ion of this Appendix, bv means of question papers forv.'arcled by the
Auditor General or set by the local Accountant General, as the case may be,
th ^ below'. The answers will be examined and marked by
6 Auditor General or local Accountant General aecordine as the papers are
set by the former or by the latter.
Aj offlfiTw
holiiisp
.n
ssp
dtheI
’xam
inatiO
Dfor,->
n
ybranchw
ill D
ot. if he appears at theeiaml-
anotherbranch, boreq
u
irrcl to passagaininthe S'ibjects rotnm
onto the tw
opxam
inntions,
(2) All persons appointed direct to the Subordinate Account Service, who.
nave not passed this examination, are. required to sit for it under the rules
in Article 50.
Graduates wdth not less than three years’ permanent service in a Civil
Audit office or as Divisional Accountants, and others w’
-th_ not less than five
years’ permanent service in a Civil Audit office or as divisional accountants,
^■■ly be allowed to appear at the examination, if they are certified by the
Accountant General to be regular in their attendance, energetic, of "good
nioral character and business habits, to give indication of possessing aptitude
for the work of a Senior Accountant, and to have a reasonable prospect of
passing the examination Except with the special sanction of the Auditor
General such persons will not be allowed to appear at more than four exa-
mmr.tions.
™ — J^^f'n-frradnates c.^n count prrmanci't pervlre ns ncco’Tnf« clerks in divisional or snb-dlviPlonal
of the Pulillc Works T)epartment, up to a period not exceedina two years, as pernianen* service
as Divisional A rconntnnts for the pnrposr? of this rnle.
t'nn I — service reqi'ired iintii'r this nile to mnJte n person eligible to appear In fhe Examlnn-
i several periods of .service, riz.. II) as a Divisional accountant, (2) as an accounts
^ ^ nniit of tw o yoars> and na a clf^rk In nn A udit offlre.
fi._ S.— Service as a tpm pnrary D ivisional A cconntant can also count if the person concerned I«. at
‘•ue tim e of sittin s for th e exam ination, in pprmanont Oovernm ent omploj^.
J>OTE 4.— FiXtreme care should be pxorci:-cd in pranting tho certlflcate referred to above.
f2A) The e.xamination of the Commercial Branch is reserved exclusively
lor the following classes of men: —
(1) Probationary Superintendents, Divisional Accountants and cl’ rV,'
on the staff of the Director of Commercial Audit at Headqup.rte-.s
or elsewhere,
(2) Probationary Superintendents, Divi'iional Accountants and clerks
who have undergone at lea.-it six months training under the
Director of Commercial -udit in commercial ncconnt!in'’y ,Tnd
audit work either at Headquarters or elsewhere, who either—
(i) are .still attached to the Commercial Section though not brought
.... f^n to the strength of that Section, or
(n) have ■been appointed to some commercial accounting post in
any part of India or Burma.
,3) Senior Accountants -and Accountants who have at .some v^ne
undergone at least six months training in Commercial Account-
n.ncy and Audit work under the Director of Comnipreia! .udit
and are accented by him as suitable candidates for th
>> exam in.-.
tion.
prov;n,.p', r'*’,'!*
. t'’ bm
n"h of tbo Subordinate .V
ceoiin
t ‘iervire d
r. not unn
lv?
ernnient Local Audit n-.Tirtm
i-nr has b
een tr.uH
tiTrel tn tbi control of the T
.oc'il fi.-n-

18
No. 4] a p p e n d i c e s .
(3) Accountants General .vill submit to the Auditor General, not later thaa
the 15th September in each year, a statement, in the lollowing form, of the
candidates for e x a m in a tio n in the following N o v e m b o r :-
It not appointed direct.
S Total Permanent Service.
Character.
i I B oth for graduatca I
an dn oa-graduates. ^
8
<!
Nam e
of
candidate
(4^ (a y The s u b je c t ^ ^ the examination and the full marks aUotted to
each are as follow s:
O
rd
in
a
ryS
u
b
ject.
(1) Pr6cis and Draft
Maries.
150
S
p
ecia
l S
u
b
jects.
I.— Ordinary Branch.
(2) Fundamental Rules, Civil Service Regulation (P ^sion
■ Rules only), Leave Procedure Rules made by the Go
vernor General in Council and instructions issued by
the Auditor General in connection with Leave
Procedure (Appendix 10 of the Audit Code)
(3) Civil Account Code, Volumes I and II, Audit Code (o m t-
tine Works audit and Public Works Inspection Rules),
T r ^ u r y orders issued by the Governor General in
Counoil luider Rule 16 of the Devolution R u l^ , Forest
Account Code and the Mwiuftle issued by the ControUer
of the ..................................................................................................
200
200

19
APl’ ENDICES. [NO. 4
Subjects. M arks.
(4) Public Works Accounts Rules and Procedure, viz., (1)
Public Works Account Code and (2) Works Audit and
Public Works InspectionRules. . . . 200
(5) Book-keeping, Government andCommercial, and the Ac
count Code 150
N o te .— “ The Student’s Complete Commercial book-keeping, AccoTintiDg and Banking b y Art or
Fleldhoaise has been rrescribcd as the text-book for tlio paper on Commercial book-keeping-
(6) Financial and Procedure Rules (including the supplemen
tary rules issued under the Fundamental Rules) issued
by the local Government (or the Government of India
in the case of candidates of the offices of the Auditor
General and the Accountant General, Central Revenues)
■which have a bearing on subjects (2), (3) and (4 ); and
also the Public Works Department Code in the form
in which it may have been authorised by the Local
Government or the Government of India, as the case
may be - 150
II.— Local Audit Branch.
(2) Rules and Regulations for the Audit and Inspection of
Accounts subject to the Audit and Inspection of the E x
aminer of Local Fund Accounts . . . . 250
(3) Acts of the Legislature and the Statutory Rules framed
thereunder relating to the accounts referred to under
( 2 ) ............................................................................................250
(4) Such portions of the following as the Accoimtant General
may prescribe—
Fundamental Rules, Civil Ser^ace Regulations (Pension
Rules only). Travelling Allowance and Leave Pro
cedure Rules framed by the Local Government,
Civil Account Code (Volumes I and II), Audit Code
and Account Code . . . . . . 250
(5) Commercial Book-keeping . . . . . . 100
K ote.— The note under subject (5) of the Ordinary Branch is applionble to sublect i(5) of the top*!
Audit Branch also.
III.— Commercial Branch.
(2) Special subject (2) of the Ordinary Branch . . . 200
(3) Civil Account Code, Volume? I and II, Audit Code (omit
ting Works aiidit and Public Works Inspection Rnles
Treasury Orders issued by the Governor General in
Council under Rule, 16 of the Devolution Rules, Forest
Account Cods and Chapters 1, 2, 3. 12, 16 and 17 of the
Account Code 200
(4) The theory and practice of Book-keeping as applied
to trscling and manufacturing concerns and the prepa
ration of Production. Trading and Profit and Loss Ac
counts and Balance Sheet . . . . . 200

2 0
No. 4] APPENDICES.
Subjects. M arks.
(5) The theory and practice of Factory accounting, embrac
ing stores control and costing . . . . . 150
(6) The audit of the accounts of trading and maniifacturing
concerns . . . . . . . . 150
N o te .— F o r subjects (4) to (0) above the follow ing tex t books are recom m ended ior stu d y :—
A dvan ced A ccounts b y K . If. Carter, F .C .A .
Cost A ccounts by L . H aw kins.
A u ditin g (a practical m anual for auditors), b y 1 . K . D icksee.
(6) In each of the subjects (2), (3) and (4) of the ordinary and the Local
A u dit Branches and in subjects (2) and (3) of the Commercial Branch, there
will be two papers which will be given in the order indicated below, and in
the subject (6) of the Ordinary Briinch there will be an entirely practical
paper divided into two p a r ts ;—■
(i) A paper to be answered without books.
(ii) A severely practical paper to be answered with books. Questions
in special subjects (4), (5) and (6) of the Commercial Branch are
to be answered without the aid of books.
For the practical papers each candidate should bring with him a copy
of each of the following books: —
J O rd in a ry B ra n ch.
j ’Civil Service Regulations with Appendices.
Fundamental Rules.
"^Devolution RuleB.
^Treasury Orders issued by the Governor General in Council.
Audit Resolutions.
Civil Account Code, both the volumes.
Audit Code.
■
* Account Code.
. Forest Account Code.
J Public Works Department Code.
Public Works Account Code, with the Book of Forms.
Manuals issued by the Controller of the Currency.
^A ud itor-G eneral’s Audit Rulings issued during 1921-22 and subsequent
I years and Audit Instructions.
'■ Leave Procedure Rules made by the Governor General in Council.
Such books relating to subject (6) as the Accountant General may
prescribe.
L oca l A u d it B ranch.
Civil Service Regulations with Appendices.
Fundamental Rules.
Audit Resolutions.
Civil Account Code, both the volumes.
Audit Code.
Account Code.

21
APPENDICES. [ N o . 4
Leave Procedure Eules made by the Local Government and Travelling
Allowance Eules made by the Local Government.
Such acts of the Legislature and books of rules and regulations as the
Accountant General may prescribe.
the Subordinate Accounts Service Examination are permitted te use in the
■
o
r auv Comijilation of tha fundamental and Supplementary Euios,
ny otner C^mjuiation of a similar nature, in tboso papers in which the use o£books is allowed.
^ Com m ercial Branch.
Civi! Service Regulations with appendices.
“ undamontal Rules.
Devolution Rules.
Treasury Orders issued by the Governor General in Council.
Audit Resolutions.
G'vil Account Code, both volumes.
Audit Code.
Account Code.
Forest Account Code.
Leave Procedure Rules m vle by the Governor General in Council.
Auditor Gcnoral’s Audit Rulings issued during 1921-22 and suljao-
quent years.
(c) Subject (1) is common to the threo branches. If a man of the Local
Audit J.5ranch or Commercial Branch who has passed the Local Audit or
Comrnercial examination is transferred to the Ordinary Branch, he can be
appointed only to the clerical sei-vice thereof or to the Divisional Account
ants service, if eligible, and will not be entitled to promotion to the Sub
ordinate Account service of the Ordinary Branch unti! he has passed the
special subjects of the Ordinary Branch. But men of
tne CommerciaJ Branch who, when thej' passed the Commercial Examina-
35 per cent, or more of marks allotted for subjects (2) and (3)
ot their branch will not, on re-examination for the ordinary branch, be
I'equired to appear for subjects (2) and (3) of that branch.
(</) The papers on the ordinary subject, special subjects (2) to (5) of the
Branch and special subjects (2) and (3) of the Commercial Branch
^ili be set and marked by the Auditor General and those on subject (6) of
tne Ordinary Branch and on the special subjects of the Local Audit Branch
Accountant General. The papers on special subjects (4), (h) and (6) of
he Commercial Branch will be set and marked by the Director of Commercial
Audic.
i'i onen to the Accountant General to require Auditor!-, of the
■
whatr-vn^ ■ to pass in one or more vi rnaculare of the Province in which they are employed, by
or standard he may consider desirable,
(5) In Ordinary Branch the number of marks required to secure a
a, follows
and Draft . . 35 per cent.
^'-ber subjects . . . 3 5 per cent, in three and 40 per cent, in
two. These percentages must also bo
secured separately in the practical papers
answered with the aid of books.
Aggregate . . . 4 0 per cent.
at candidate failing at an examination but passing in any subject with
tha> SP per cent, marks, separately in each paper where there is more
sub? paper in any subject, will not be required to appear again in that
ject at a further examination.

22
J f o . 4 ] a p p e n d i c e s .
(6) In the local A udit Brancli a candidate will be considered to have
passed if he obtains the follo’winR m arks:
Snbiects (lU o (4) . • 35 p e r cent, in two and 40 per cent, in two.
Subjects to These percentages must also be secured
separately in the practical papers answer
ed w ith the aid of books.
Commercial Book-keeping . 40 per cent.
Aggregate . . . 50 per cent.
b /p a S s T n r t £ e in i n S
tions if he so W’ shes. i i
(7) in the Commercial Branch a candidatewill be considered to have
passed if he obtains the following marks :—
Precis and D r a f t .......................................................... 35 per cent.
Special subjects (2) and (3)...............................................30 per cent.
This percentage must also be secured separately in the practical papers
answered with the aid of books.
S p e c i a l s u b j e c t s (4), (5) and (6) . . . .
Aggregate . • • • ‘
(3), may be exempted fr9nl further examination in those subjects
examinations if he so wishes. _ __
Tnp romnlete results of the examination will be communicated by tbe
'^ ' (0)''Tre"Auditor General reserves to himself the power of allowing excep
t i o n s to t h e s e r u l e s in very special cases.
years in respect of persons then in service.
V -R u les for conducting the Departmental Examinations referred to in
V . xi/uv O J ^ TTT ___7 TT7 +7i;p A'n'rn>r}/ii.'r.
Sectims T
T
Tand TV of tlm Appendix.
nominatol ^ examination papers must not be opened till
the presence of the candidates.

APPENDICES.
23
[No. 4
(4) The several papers should be given out singly and the exercisM should
be worked out by the candidate in the presence of the presiding omcer.
(5) An index number is assigned to each candidate; this should be entered
by him on each of his papers, instead o f his Tuiine, vihich s.iould iwwnere
appear on the proceedings.
(6) The questions need not be written out by the candidate; only
answers and solutions should be written in full, with the number of the <
3^ ^
tion prefixed. The answers may be first worked out on wpte paper, ine
neatness of the candidate’s paper is taken into consideration in assigning
marks. The paper should bo of foolscap size, and the ° f
number and the date and title of the subject should be written at tne top
each page.
(7) The candidate’s solutions, as iirst written out fair, must be si^rendered
to the pi^esidinf^ officer w ithin the tim e allowed for each paper, in e actua
time taken by the candidate, i.e., the interval between receiving the exam n ^
tion paper and returninp: his solution paper to the presiding officer, snouia
be stated on the back of the solution paper.
(8) The solution papers should be transm itt^, «rithpuc alteration cr
correction, immediately after the close of each day^s examination, by sealed
packet, to be registered if sent through the post, and addressed to the Deputy
Auditor General (Personnel) by name.
1. This nile does not apply to tho parora set by the Accountant General under paragrapti 4 (d) of Sec-
tion IV of tills Appendix.
(9) The presiding officer must certify that the above rules have been
strictly followed, by signing certificates in the form given below, and explain
any accidental or unavoidalole deviations: —
Examination 102 .
1. Subject*:—
2. Date on which th.^ examination is held :—
1
Begun. Ended. j
Index Number(a).
Remarks.
Hour. Minute. Hour. ; Minute.
. CcrtiBed that the examination of the candidate(s)
is/a ,e noted above has been conducted strictly m accordance with the pie»-
cribed rules.
The following candidate(s) did not sit for the examination; —
Absent
Exempted . ■ ............................................................Index No.
Datfd the 192
Presiding Officer
Bank
• Theoretical and Practical papers, ns the cnao may be, to be spseUied.

24
No. 5J
A P P E N D IC E S .
a p p e n d i x 0.
[See Art. 95.]
Statement prescribing the periods after the expiration of which the
various classes of records of the Audit office may he destroyed. -
Iterp
No. Description of Records.
^ , I -— Account Compi'Miions.
Consolidated Abstracts
Journal
Ledger . . . .
District Classified Abstracts
Detail books .
orks Audit Divisional Summaries (monthly)
II.— Accountf! received.
Treasury Cash Accounts, Lists of Payments, and Re
venue Schedules.
Schedutes of Interest Warrants paid, Schedules of Lon
don Interest paid, and Schedules of Miscellaneous
payments.
Schedules of Pension Contributions recovered from offi-
cers m Foreign Service, if received separately with
the Cash Accounts.
Treasury Schedules on account of Public Works re
ceipts.
Monthly accounts of PubUc AVorks Disbursing officers,
with supporting schedules, schedule dockets, lists of
payments and vouchers for pavments other than
those for land taken up (see item V I, .3).
6 Accounts current received from other Governments and
Departmente.
TIT.— jRetuma received.
1 Books of Establishment . . . .
1
«
> I
^ I
3
4 I
I
6 ;
I
6 I
1 I
1(0)
2
3
4
No. of complete
account years for
which to be
preser^'ed.
Permanently
30
30
15
15
15
6
10
(or, in the case of
vouchers for
large projects,
until 5 years
after the closing
of the estimat-e,
whichever is
later.)
15
35

,
25
ArPEMDICES. [No. 5
O
’
Item
No. of complete
account years for
which to be
preserved.
IV .— Audit Registers.
1 Audit Register of Gazetted Officers’ Pay and Allow
ances.
12
0
Salary Audit Register of Public Works establishments ,
in P. W . D. Form 64 (now abolished). |
35
3 Establishment Avidit Register . . . . . 8
4 Audit Register of Pensions (Superannuation) 6
5 'Audit Register of Pensions (Political) 12
€ Works Audit Register . .
V .— Miscellancmts Registers.
Permanently, or
such shorter pe
riod, not being
less than 15
years, as may be
prescribed by
the Accountant
General in con
sultation with
the local Gov
ernment.
1 Register of Lapsed Deposits and Bills Permanently.
2 Register of Govermnent servants lent or transferred to
Foreign Sex'vice.
35
3 Register of Pension Payment Orders Pormanently.
4 Cash and Cheque Registers of the Pre-audit Depart
ment.
(This term also includes the Cash books of the late Pub
lic Works Account Offices.)
15
5 Book of Transfer Entrion . . . • • 5
6 Transfer Entry Number Book . . . . • 6
7 Transfer Ledger and Abstract . . . ■ , • 5
8 1 Deposit Register
1
0

No. 6] APPENDICES.
Itom
N o. of complete
account years for
which to be
preserved.
V .— M iscellaneous Registers— contd.
9 Bill Register . . . . . . . . 5
10 Inward Exchange Aceoimts Adjustment Registers 6
11 Register of Invoices . . . . . . 5
12 Register and Broadsheet of Special Recoveries (Article
434).
5
13 Do. when used as item 14 below 35
14 Register of Recoveries made tmder Rule 127 of the
Fundamental Rules or imder Article 783 or 802 of
the Civil Service Regulations or on account of es
tablishments on Foreign Service of the third kind
under the old Foreign SerAnce Rules.
35
15 Register of Index to House Building Advances . ' 25
16 Register of Permanent Advances . . . . 4
17 Registers of Working estimates sanctioned against the
project estimates of Public Works.
2 years after the
completion of
the project.
i
18 Registers of Land charges . . . . Permanently.
19 Provident Fund Ledgers and Registers 35
20 Provident Fund Declaration Forms . . . .
i
1
1 Permanently in
those cases only
in which pay
ment is made to
the nominees of
subscribers.
21 Registers of Securities and Properties held Permanently.
22 1 Register of Contingent expenditure . . . .
V I.— Vouchers.
1
5
1 j Loans to Mimicipnlities, Native States, etc. 20
2 j Pay Bills . . . . . . . . 0

27
APPENDICES. [N o . 6
Item
No. of complete
account years for
which to be
prosepved.
V I.— Vouchers— contd.
2-A. Vouchers on which final payment of General Provident
Fund money is made to persons other than the sub
scribers.
30
3 Vouchers for payments on accoimt of land taken up . Permanently.
4 Assignments and Compensations . . . . 5
5 Advances : Revenue, House-building, Miscellaneous . 6
6 Deposits Repayment Vouchers (other than Personal
Deposits).
5
«
7 5
8
VII.— Miscellaneous.
According to
their class.
1 Acquittance Rolls for pay and other allowances
1
35 years in the
ofiSce of the Ac
countants Gane-
ral, Bihar and
Orissa and Cen
tral Revenues,
and 5 years in
other offices.
2 S
3 Broadsheet of Contributions towards pensions and
leave salary.
35
4 Broadsheet of recoveries made tmder Rule 127 of the
Fundamental Rules or under Article 783 or Article
802 of the Civil Service Regulations or on account
of establishments on Foreign Service of the third
kind under the old Foreign Service rules (Article
435).
35
6 Files of renewed Pension Payment Orders and of their ■
acknowledgments (except those referred to in the i
2nd paragraph of Article 327 of Civil Account Code,
Volume U).
See Article 331
(c).

28
No. 5] APPENDICES.
Item
^No. Description of Records.
V II.— M iscellaneous— contd.
6 Pen-sion Reports . . . . . .
7 Reports of Inspection of Treasuries and Public Works
offices.
Correspondence ;—
(a) Resolutions and Circulars of Government and
Circulars and General lettei’s of the Auditor
General and the Controller of the Currency
on audit and account questions.
(h) References to the Auditor General for decisions
on audit and account questiorLS, and decisions
thereon.
(c) Orders Banctioning permanent establisliments .
(d) Letters recommending or aanctioning perma
nent advances.
(e) Letters regarding the provincialization of bud
get allotments mder certain heads.
(/) Letterp recommending or sanctioning the open
ing of Personal Ledger Accounts.
{g) Reports and orders on defalcation cases .
(gr-l) Orders communicating sanctions to jsensions
together with the first pages of applications
for pensions or the descriptive rolls, a.s the
case may be.
(h) References and orders regarding the opening of
n ew tfoasu i'iea.
(i) Orders and sanctions of a ponnanent character
(c.i;., orders pormanenlly oxeriiptiiig (lovei'n-
ment servants from the operations of
Article 1056, Civil Service Regulations).
{j) References and orders in connection with Plague,
Famine and Census.

(h) Statement of loss or gain of Revenue due to
Famine.
No. of complete
account years for
which to be
preserved.
25
5
Permanently.
10
10
J
Permaneiil Iv.
20

Item
No.
APPENDICES.
Description of Records.
29
[Ko. 5
Xo. of complete
aceoTmt years for
■which to be
preserved.
10
11
V II.— Miscellaneous—conoid.
[1) Deleted . . . . . .
(m) Deleted . . . . .
(n) Returns of political pensions .
Office copies of—
(a) March Final Accounts .
(b) DeleteJ . . . .
(c) Deleted . . . . -
(d) Deleted . . . • •
(c) Annual Review of Working of Treasurie?
(/) Deleted . . . . .
Office copies of—
(a) Interert vouchers and lists
(/>) Mortality Returns of Pensioners
(c) Audit Report . . . .
(cl) Appropriation Report .
(fi) Budget Estimates
Other records (including office copics of accounts and
returns sent) not specifically mentioned.
Peimanently.
10
Left to Accoiint-
ant General’s
3EEH95Wc*n.,^

30
No. 6] APPENDICES.
A P P E N D I X 6 .
[See A rt. 148.]
Local Govenunent (Borrowing) Rules,
Short title ,'and Commence- 1. (-Z) These rules may be called the local Gov-
ernment (Borrowing) Rules.
(S) They shall pome into force on a date to be appointed by the Governor
General in Council, with the approval of the Secretary of State in Council,
and different dates may be appointed for different parts of India.
2. A local Government may raise loans on the security of the revenues
Purposes for which loans allocated to it for any of the following purposes,
may be raised. namely :—
(а) to meet capital expenditure on the construction or acquisition (in
cluding the acquisition of land, maintenance during construction,
and equipment) of any work or permanent asset of a material
character in connection with a project of lasting public utility,
provided that—
(i) the proposed expenditure is so large that it cannot reason
ably be met from current revenues; and
(ii) if the project appears to the Governor General in Council
unlikely to yield a return of not less than such percentage
as he may from time to time by order prescribo, arrange
ments are made for the amortisation of the debt;
(б) to m
eet any classes of expeniliture on irrigation which have under
rules in force before the passing of the Act been met from loan
funds;
(c) for the giving of relief and the establishment and maintenance of
relief works in times of famine or scarcity;
(d ) for the financing of the provincial Loan Account; and
(e) for the repayment or consolidation of loans raised in accordance
with these rules or the repayment of advances made by the Gov
ernor General in Council.
3. (1) N o loan shall be raised by a local Government without the sanction
_ ^ (in the case of loans to be raised in India) of the
Sanction toLoaua. Governor General in Council, or (in the case of loans
to be raised outside India) of the Secretary of Stats in Council, and in Banc-
tioning the raising of a loan the Governor General in Council, or the Secre
tary of State in Council, as the case may be, may specify the amount of the
isnu'3 and any or all of the conditions under which the loan shall be raised.
(S) Every application for the sanction of the Secretary of State required
by this rule shall be transmitted through the Governor General in Council.
4. Every loan raised by a local Government in accordance with these rules
shall be a charge on the whole of the 'revenues allo-
Priority. cated to the local Government, and all payments
in connection with the service of such loans shall be made in priority to all
payments by the local Government other than the payments of—
(i) the fixed provincial contribution payable to the Governor General
in Council;
(ii) interest due on sums advanced to the local Government by the
Governor General in Council from the revenues of India, and
(iii) interest due on all loans previously raised by the local Governmant.,

31
APPENDICES.
APPENDIX 6-A.
Rules Governiagtlie Administration of the Provincial Loans Fund.
(Made by the Government of India under paragraph 2 of Annexure I b )
1. In these Rules— j. i.vmpnt
G overnm ent o f In d ia means the Finance meaM the
of India, -Fund means the Provincial Loans Fund, No. 1250-
Eesolution of the Government of India in tne Finance D p >
F „ dated the 25th -March 1925 (Annexure I below).
2. The Fund shall b e administered b y t h e G o v e r n m e n t of I n d i a , M
IS reserved the power to interpret, and, when necessa.y,
Rules. ,
3. All Provincial Governments shall be admitted to the scheme on e
conditions laid down in the Resolution and these Kule . _
4. Applications for advances required by
financial year from the Fund shall be made 9 preceding. The
as to rsr.ch the latter not later than the before the
decision of the Government of India thereon will
1st of March.
6. The applications shall state— .
(i) the objects for which the 'advances are required,
(ii) the amounts required for each object,
(iv) the dates on which the amounts are required, and
(v) the mnnner of repayment proposed.
They shall also be accompanied by in^p^ra'^raph
Accountant General to the effect that the conditionprescribed P .
3 of the Resolution has been fulfilled. t>„„«
n. The standard rate of interest ’ y j^ ^ f ^ ^ e f o r e the end of
Jut'on will be announced by the Governtnent
Auanst each yerr. , ,,
- Interest on m,de fron, tb. t"
^hich the advances a-e i-nde in accordance with the decision reterrea to
4 j
s“ The terms once sanctioned by the Government of
t h e amounts, the drawing and the repayment of -A o f
altered except with the specific previous sanction of the G o v e rn m e n
y
t^
T
F
. l.-T l,o n-tusftl of a I.on!?btlvfi /ouncil to vnte t';f ‘a'lte'rin*
which nil ndv.mcpl-nshppnorrlM for nrd Fnrctipnp.1
, will lio licia to i r n tu
the tcrma pnnctipnfil fo the extent norcSMrj-. from th»
NOTE 2 —-.!J paymfntH pf inlcrnpt nna rfipnyiiicnt? rf prlw lrnl m Tcsrrrt othern-lp:
rtini] fhriild l i n’oa ecn the 31i>t Jl.iroh cm’l' year. Nornmlly. ftti 1 ^ eqn!tc;1
ln torc8 tn Ion ew oiiM be,,n i,loiifhe!)l!t^ rareliof tlinycnrin -nhich tho_artw^ succecdlng year until th f
l'njTnonf3 of prlr.cipal and interest wouM lie made on tlio 31et M iinn ot
adTOnceaaro fully repaid, ,
0. An annual R.port on the working of the Fund will be Prepared by the
Ocvorninent of India and copies forwarded to the S e c r e t a r y of State and to
the Provincial Governments concerned.

32 ,
N o . 6 ;-A j AI'PENL'ICES.
A N N E X U E E I.
( G. I., I.D..Re3ol-.jtionXo.D.1250-F., dated the 23th H arch 1925, regarding th e introduction of the
Provin cial lo a n s Fund.)
The Government of India have had under consideration the question of
^stem atising the arrangements for administering the advances made by the
Central to Provincial Qoyernments. After consultatior. with the latter it
has been decided to establish a Central Fund, out of which all advances
granted by the Government of India to Provincial Governments will in future
be maae, and to standardise for all Provinces alike the terms on which
advances granted for various purposes wil! be repaid to the Fund.
constituted as from the 1st April 1925 and shall be
it- Provincial Loans Fund” . Rules governing the administration
oi this inmd will t>e promulgated by the Government of India.
if. All outstanding capital liabilities of Provincial Governments to the
jovcr nment of India will be transferred to the Fund at the time of its con
stitution and this capital v/ill be increased from time to time as required by
lai'tiier advances from the Government of India.
4. The rate of interest charged by the Government of India on advances
to the Fund which represent capital liabilities transferred to it in accordance
with paragraph 3, will be the same as the rates at which interest would have
been paid to the Government of India by the Provincial Governments but for
the constitution of the Fund. The rate charged on further advances to the
fund will, however, be determined on the basis of the cost of new borrowino’s
to the Government of India from time to time. ^
5. If at any time there is a surplus in the capital of the Fund not required
or likely to be required at an earl3^ date for the purpose of new advances,
th3 i^und shall be entitled to apply such surplus towards the reduction of
sdviiuces previously made to it by +he Government of India under such con
ditions as may be determined bv the Government of India according to the
circumstances of the case.
6. The terms already arranged between the Government of India and the
Provinces in regard to any advances sanctioned prior to the constitution of
the Fund wil! not he modified or affected in any way. The Fund will simply
tnkf- thr place of the Government of India as one of the parties to these
contracts tns-d-vis the Provinces concerned.
7. The amount and the purpose of every advance which may be made by
the Fund to a Provincial Government will be determined, as at present, by
the Government of India in the Finance Department, and the Assembly will
be asked to vote the necessary supply under the head : “ Advances to the'Pro-
vincip.l Loans Fund” . The receipts into, and disbursements from, the Fund
w i'l U
I-. recorded in the public accounts under a distinct head “ Provincial
Loans F u n d '.
8. Advances of less than ils. 5 lakhs for any scheme or group of works
will not normally be made from the Fund, as being excluded by the principle
laid down in 'Rule 2 («') of the Local 'Government ('Borrowing') Pules, vhich
renuires that the proposed expenditure shall be so large that it cannot reason-
ably bo met from furront revenues. The rules govevm'npr the grouping of
individual works for the pui-pose of this paragraph shall be the same as the
rules which goveri/ the grouping of works in order to determine the authority
which IS competent, to sanction the total expenditure.

33
APPENDICES. [No. 6
The limit of Es. 5 lakhs, however, will not apply to capital expenditure
W on productive works or (b) in a commercial department which is working
of profit as to fulfil the test of productivity imposed by the Secretary
I otate or (c) on commercial undertakings whose accounts are maintained
on a commercial basis.
0 Xo acU-anccs will be made oiit of the Fund to any Provincial Govern-
. " ’b'ch do not provide annually out of their ordinary revenues sums
^JJucient to redeem within a period not exceeding 80 years from the date
len tliey were originally borrowed any loans or advances which they may
Fu”^l TV,- time obtain or have obtained from any source other than the
rioki ■ <^ondition, however, will not apply to the pre-Reform irrigation
debt referred to in paragraph 12.
'i’] K standard rate of interest charged by the Fund on new advances
►'I be so calculated, after taking into account the repayments due to the
•und on already existing' advances, as to maintain the solvency of the Fund,
n . The standard rate of interest will be charged by the Fund to the
on all advances required for capital expenditure which can be
Pi’oductive under the rules on the subject approved by the Secretary
II making advances to cultivators and to co-operative societies
Qu loans to local bodies. For all other advances, the rate will be J per cent,
above the standard rate.
J2. All new advances made from the Fund and also all advances outstand-
at present other than the debt relating to irrigation work.? constructed
nctcro the Eeforms, the liability for which was transferred to Provincial
^'ovcrnments under the Eeforms Scheme, will be subject to eventual repay-
ent. It will be for the Government of India in the Finance Department
,^^termine whether in any particular case repayment shall be by equated
'Utalments of principal and interest or otherwise, and whether due insfal-
ents may be jiostponed or other exceptional arrangements made without
«ireatemng the solvency of the Fund.
1^ The Government of India in the Finance Department will maintain
schedule specifying the term of years appropriate to the repayment of
' uvances required for various purposes and will communicate to all the
rovinces auy additions to or modifications of that schedule at the time when
«ey are made (See Annexure IT below),
1-i. In the event of its beiiiff neci’sspry to write off any part of an advance
irrecoverable, the loss shall not fall on the Fund but shall bo made the
(Jcasion of a special Demand Grant to be submitted to the Assembly.
Government of India retain full power to refuse or suspend
if Fund and to modify the constitution of the Fund in any way,
don position of India makes it imperative that this should be
f The existing rights of the Provinces to borrow otherwise than in the
Ttn ot advances from the Government of India will not be impaired.
A N N K XFEE II.
{Schedule, specified in paragraph 7-? nf fhe Besmdtion.)
. Maximum number of vears within which advances from the Fund should
I
’ppaid; —
Advances rpqnired (I) for Cnpitnl exponditure which cnn be classifip'l
as prndnctive and (2) for ninkinj? advoncp<i to cultivators nnd to
co-operativo societies and loans to local bodio3 • . . . .^0 voars.
Advances for all other pnrjx)ses . . . . . < . .50 yoara.

34
No. 7] APPENDICES.
APPENDIX 7.
List oS Major and Minor Heads of Account of Central and Provi:icial Receipts and
Disbursements.
N ote 1.—The phrase “ Indian Posts and Telegraphs Department'’ should be used
in substitution for “ Posts and Telegraphs” wherever the latter occurs throughout this
Appendix.
N o t e 2.— Exchange in respect of all revenue and capital transactionsin England
is adjusted under the several major heads under which the transactions inEngland
occur, vtdc Article 347 of the Account Code. A separate minor head “ Loss or Gain
by Exchange” may, therefore, be opened, when necessary, under any major’ head
under v/hich no such minor head is shown in this Appendix.
M a j o r H e a d s . M i n o r H e a d s .
A.— Principal Heads of Revenue.
I .— C u s t o m s , , Sea Customs—
Tmportg. (T)
(1) The revenue under this head has to be classified under the follow ing sub-heads :_
_
Spncial Duties.
1. Liquors—
(a) AI-3, beer, porter, cider and other fermented liquors.
(f>) Spirits and liquors.
(c) Wines.
2. Sugar, all sorts, excluding confectionery.
•
1
. Tobacco.
4. f'oni, coke and patent fuel.
5. Mineral oils.
6. Arms, ammunition and military .stores, other than gun-powder and other
arms assessable to duty at 30 per cent, ad valorem.
"■ O p iu m .
G. Cotton yarn and thread. *
9. Cotton piece-goods :—
(a) Oiesy.
!*) W hite.
(c) C o lo u re d .
9A. Silk jMixtures.
10. Matches
lOA. Match splints and veneers.
lOB. Portland Cement.
IOC. Printers’ ink.
Duti/ at per cent
11. Marhincry (ex-cluding locomotive engines and tenders).
IIA. Locom otive Engines and Tenders.
12. Other articles.
Duty at 10 'per cent.
13. Metals— iron and steel.
14. Railway plant and rolling stock.
15. Other articles.
Duty al 15 fjer cent.
16. .Articles o f food and drink (excluding grain and pulse, other than flour, and
sugar and vinegar).
17. Raw materials and articles mainly unmanufactured, other than metallic ores.

35
APPENDICES. [No. 7
M a jo b H e a d s . I M in o b H e a d s .
A.—Principal Heads of Revenue—con(<?.
■I.— C u s to m s — con<d. Sea Customs—
Exports. (2)
Miscellaneous. (3)
I Land Customs. (4)
Excise duty on Cotton Manufactures.
Excise duty on motor spiait.
Excise duty on Kerosene.
Warehouse and AVharf rents.
Miscellaneous. (5)
______________ _____________________ Deduct— ^Refunds and Drawbacks._____________
18. A rtic le s w h o lly or m a in ly m a n u fa ctu re d —
(a) C u tle ry and h ard w are, o th er th a n electro p lated w are, an d im plem ents
an d in stru m en ts o th er th a n m usical.
(i) M e ta ls, o th er th an iron and steel.
(c) Y .irn , an d te x tile ifabrics (oth er th an cotton y a rn , cotton piece-BOoda
Jind s ilk n iaim factu res).
{d) A ll o th e r a rtic le s w h o lly o r m ain ly m an u factu red .
IS. J liscellan eo u s.
Duty at SO per cent.
■
^
0. .H otor cars and cycles.
21. S ilk p iece-goods an d o th er m an u factu res o f silk .
22. P n e u m a tic ru b b er tyres and tub es.
23. (H h er articles.
Protf.ctive Special Duties.
21. C o al tu b s.
_25. Iron arul steel.
26. S te el K a ilw a y T ra c k M a teria ls.
27. P a p e r and S tatio n ery.
Duty on Government stores (indudinfj imports by State Hailu-ays).
■'liticles lia b le to p ro te ctiv e d u ties— *
28. S te e l R a ilw a y T ra c k m aterial.
29. O th ers.
30. O th er R a ilw a y p la n t and ro llin g sto ck .
31. O th er stores.
h ead should be en tered ;—
H id es and S k in s, ra w .
J u te :—
(q ) R a w .
(b) Manufactured.
R ice.
T e a .
,,, Government Stores.
o) Includes—
R eco v eries on acco u n t o f custom s estab lish m en t a t a p riv a te w h a rf u n less
cred ited b y d ed u ctio n "from ch arges.
Lommission (7^ per cent.) on Little Basses light dues and one per cent, on
Straits light dues.
C ess on in d igo
O th er item s.
('>) D iv id e d as fo llo w s ■
—
m port d u ty on C o tton goods.
fut^"
O th er d utire.
finre, fo rfe itu re s and m iscellaneous (confiscations and p enalties ’iiid er the
(S'j r r .,1 C ustom s A c t, X X I X o f 1857).
F e e , 7 .^>>'>‘^'<1 g o - ’
O th er ca rgo boats.
o2

36
No. 7] APPENDICES.
M a j o b H e a d s . M i n o r H e a d s .
II.— Taxes on Income
III.— Salt
r v .— OpnrM
V .— Land R even ’c
te
A .— Principal Heads of Revenue—cojiid.
Income Tax. (6)
Super Tax.
Miscellaneous. (6A)
Dcduct— Refunds.
Sales of Government Salt.
Excise duty on Salt manufactured locally.
Duty on imported Salt.
Rents of warehouses.
Fees and cesses. (7)
Despatch receipts.
Miscellaneous. 9)
Ded uct— Refunds.
' Sale of Provision opiimi.
! Sale of Eledical opii.im.
Cost price of opium sold to the Excise Depart
ment. (10)
Blisceliaueous. (11)
Deduct— Refunds.
Ordinary revenue. (12)
Sale of Government estates.
(6 ) Diviflnd into the follow ing sub-heads :—
1. Ordinary collections.
2 . Deductions by Government from salaries and pensions.
3. Deductions from interest on Government Securities.
(6A ; T o accommodate recoveries of service pziyments o f previous years and other
miscplJaiic-ous receipts connected with the Income-Tax Department.
(7) Includes jTJovernment Proprietary share in Siiltanpur Salt produce.
(8) Deleted.
(9) Includes wire tramway receipts and •that part of the receipts at treasuries
which is expressly credited as a recovery o f the charces for carriage and freieht.
(10) yee 'footnote (104-A) imder 6— Excise.
(11) T o this head should be credited :—
1. Fines and miscellaneous.
2. Sale-proceeds o f confiscated opium. This should go to Opium, Excise or to
Administration o f Justice, according as the realising officer belongs to
the Opium, the Excise or the Judicial Department.
(1 2 ) Inchides the follow ing ;—
Fixed collections.
Revenue from canals in Sind.
Fhictuating collections.
Nazarnna (succassion fees on istamrari estates, or fees under the summary
settlement in Bombay) should be credited here.
Over-collections (Kombay).
Surplus collections.
Collections from fiovernment Estates.
Collections from the Shan States (Burma).
Kyun tax (Burma).
l?oyalty on rubber (Burma).
Rncovo-ries on account of revenue remitted in a Former 'year should be taken t«
thp detailed he.;id to which they w'ould have been credited if realizedon
date; if it bo necessary for local purposes, a detailed head may be provide
Rout of lands taken up for salt manufacture, but relinquished, should be taken
to this bead ; (if they were purchased, their rent would go under CollectionB
from Government Estates; if the new receipt be simplvthe Innd revenue
chnrgealile on them, it will go to one of the other detailed heads).

37
APPENDICES. [ N o .
IVIa jo r H e a d s . M iNOB H e a d s .
A.—Frincipal Heads o£ Revenue— contd.
V.— Land R even u e— contd, Sale-proceeds of waste-lands and redemption of
' land tax. (13)
Redemption of summary settlement cess.
Moturpha (house tax) Collections (India).
Assessment of alienated lands less quit-rente.
(14)
Recoveries on account of survey and settle
ment charges.
Rents, etc., of fisheries.
Receipts for the improvement of Govem me*t
estates.
Recovery of cost of maintenance of boundary
pillars.
Rates and cesses on lands.
Recoveries of Service Payments, (lo)-
Miscellaneous. (16)
Deduct—R e fu n d s . j t..™
-
Deduct— Foxtion of Land Revenue due to irri
gation Works. _____
(13) G ro ss receip ts w ill be cred ited u n d er th is b e a d , th e ch a rges o f m easurem eat
b ein g d e fra y ed fro m deposits m ade fo r th a t p u rp o se b y in ten d in g purchasers.
In th e case o f lan d tra n sfe rre d fro m a R a ilw a y A d m in istra tio n , n ot lia b le fo r
th e ca p ita lised v a lu e o f th e ab atem en t o f lan d reven u e, to a R a ilw a y A d im n istratio n
w h ich is so lia b le , th e ca p ita lised v a lu e o f th e G o vern m en t assessm ent le v ia b le should
be cred ited to th is h ead b y d e b it to th e C a p ita l acco u n t o f th e la tte r K a ilw a y .
(14 T h is cre d it is a book cre d it o n ly, b ein g coun terbalan ced b y a
Dnder th e bead ‘5 . - L a n d R ev en u e’ or ■ 2 6 ,-P o lice.’ I t represents th a t PO ^ion o f
th e assessm ent o f alien ated lan d s w h ich G o vern m en t collects b u t does '
p assin g it on to in am d ars (in clu d in g v illa g e servan ts) and o th er gran tees. q
re n t, b ein g th e p ortion retain ed b y G o vern m en t, is cred ite d u n d er the
‘O rd in a ry rev en u e.’ P ra c tic a lly th e w h o le of th e reven u e under th is m inor
Occurs in B o m b ay. T h e sub-heads are :—
In am d ar lan d s a d ju sted .
H e re d ita ry d is tr ic t an d v illa g e officers service.
P o lic e Sh etsu n d ies.
K even u e Shetsun d ies.
P o lic p or th a n ad ar lan d s.
S erv ice com m unications. .
(15) ilftfovoi-ies on account o f o verp aym en ts in p revious m ioor^ head
J f th e A u d it C o d e. In th e case o f m ajor h ead s und er w h ich th ere is no
fo r “ R ecoveries of S erv ice P a ym e n ts” , th e receipts should be credited
h ead ‘ M iscella n eo u s.”
(16) in c lu d e s—
R eceip ts on accoun t o f la n d registratio n fees. j i
R eceip ts from quarries an d m inor m in eral p roducts m forests and lands
iin d er th e managemenfc o f th e Forest- Deparfemenfc.
W a ter-m ills ren t.,
H npcoba ta x fin Sin d ). ^ th ic
M n likan a. or allo w an ces to exclu d ed p rop rietors. In B en gal and A ssam th
is treated as o rd in ary revenue and not as a separate item o f receip t under
th is m in or head.
F in e s and fo rfe itu res o f R even u e C o u rts.
R eceip ts u n ie r M ad r.is A c t I I o f 1854 (see footnote! 40).
C a p ita tio n ta x (P.urma),

Audit Code Volume-II Appendices and Forms, First Edition (Reprint) 1929

Audit Code Volume-II Appendices and Forms, First Edition (Reprint) 1929

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Audit Code Volume-II Appendices and Forms, First Edition (Reprint) 1929