KERALA ACCOUNT CODE

VOLUME I
I Introduction
1. The Kerala Account Code is issued in three volues! nael"#
1. $eneral %rinci&les and Methods o' Accounts
(. Treasur" Accounts
). De&artental Accounts
(. Volue I o' the code descri*es the 'unctions o' the Controller and Auditor
$eneral o' India in relation to $overnent Accounts and $eneral Outlines o' the
s"ste o' the accounts and also sets out the ain directions issued *" the
Controller and Auditor $eneral + C, A$- o' India .ith the a&&roval o' the
%resident o' India *" virtue o' the &rovision in Art 1/0 o' the constitution o'
India.
). Certain rules o' the Account Code! Vol I o' the C , A$ vest &o.er in 1tate
2overnents to 'rae rules or issue orders in re2ard to &articular atters. The
rules and orders issued *" the Kerala $ovt. as such atters and those o' local
interest .hich are not inconsistent .ith the *asic &rinci&les laid do.n *" the C ,
A$ are incor&orated as 3Local Rulin2s3.
II 1. Functions of C & AG in relation to Accounts (Vice para 3.1 & 3.2 of
notes on introduction to Indian Govt. Accounts and Audit)
2. Appropriation Accounts (Art 5 )
A&&ro&riation Accounts are accounts o' e4&enditure! voted and char2ed o' $ovt.
'or each 'inancial "ear co&ared .ith the aount o' the voted 2rants and char2ed
a&&ro&riation 'or di''erent &ur&oses as s&eci'ied in the schedules a&&ended to the
A&&ro&riation Acts &assed *" the %arliaent or Le2islature! to e4hi*it the e4cess or
savin2s as the case a" *e over the 'inal 2rant or a&&ro&riation.
III 1) General Outlines of te s!ste" of accounts
Accounts of te Central and #tate Govt. $it te %an& (Art '(12))(
The central $ovt. and 1tate $ovt. 5ave ade se&arate a2reeents .ith the
Reserve *an6 o' India +R7I- *" virtue o' .hich the 2eneral *an6in2 *usiness o' the 2ovts
is carried on and transacted *" 7an6. Central or 1tate $ovt. *usiness is transacted *"
an" o' the o''ices! *ranches or a2encies o' the 7an6. The Central $ovt. as a 2eneral rule!
o&erate in ever" *ranch o' R7I and 1tate 7an6 o' India +17I- throu2hout India. The
o&erations o' each state are con'ined to the o''ices and *ranches o' the t.o 7an6s 'allin2
.ithin the state. The recei&t and &a"ent o' one" on *ehal' o' a state outside its
8urisdiction are ordinaril" arran2ed throu2h the Accountant $eneral +A$-. Each o''ice or
*ranch o' R7I 6ee& se&arate accounts o' cash transaction on *ehal' o' $ovt. 9 one 'or
central 2ot. And the other 'or state $ovt. 1e&arate stateents o' transactions in their
central and state 2ovt. accounts are transitted *" each o''ice and *ranch o' the *an6
dail" to Treasur" o''icer or A$. At the close o' each onth the *alance o' the t.o
account are trans'erred to central accounts section o' R7I at Na2&ur .hich acts as a
2eneral clearin2 house 'or the ad8ustents o' transaction *et.een di''erent $ovts. All
ad8ustents are all &a"ents are advised the Accounts O''icers authorised in this *ehal'
to the central accounts section o' R7I .hich .ill &ass necessar" entries the accounts o'
the $ovt. concerned. At the close o' the accounts o' each onth a stateent o' closin2
*alance o' each $ovt. on the *oo6s o' the 7an6 a'ter ta6in2 into accounts all cash
transactions in all the o''ice *ranches and a2encies o' the 7an6 and the ad8ustin2
transactions in its o.n *oo6 is 'or.arded *" the Central Accounts to the A$ concerned.
III. General Outline of te #!ste" of Accounts (Article 15)
1. All recei&ts are &aid into a Treasur":7an6 and their initial accounts are
aintained there.
(. Recei&ts realised in the Rail.a"s! De'ence! %,T! %; and <orest are &aid into the
Treasur":7an6 in lu& and the initial accounts are aintained *" the concerned
de&artents.
). %a"ents are ade *" the Treasur":7an6 and initial accounts are 6e&t there.
O''icers authorised to dra. one" in lu& 'or &a"ent 6ee& initial accounts *"
theselves.
=. At the *e2innin2 o' each onth! the Accountant $eneral receives accounts 'ro
the Treasuries su&&orted *" schedules and vouchers in res&ect o' their
transactions durin2 the &revious onth.
/. Civil De&artental O''icers .ho &a":.ithdra. one" in lu& su*it detailed
accounts o' their transactions to the res&ective Accounts o''icers.
>. <ro the Accounts 'urnished *" treasuries and Civil De&artental O''icers
co&iled *" the Civil Accounts O''icers sho.in2 the onthl" recei&ts and
&a"ents &ertainin2 to each De&artent 'or the .hole account circle classi'ied
under the relevant a8or! inor and detailed heads. 1e&arate classi'ied a*stracts
are aintained 'or each de&artent. Transactions ad8usta*le a2ainst a
de&artent:a a8or head not relatin2 to an" &articular de&artent .hich are
intiated to the Civil Accounts O''icer and all *oo6 ad8ustents .hich are
intiated in the Accounts O''ice itsel' are also incor&orated in the relevant
?De&artental Classi'ied A*stracts@ so as to include all transactions connected
.ith the recei&ts and &a"ents. <ro these classi'ied a*stracts se&arate
ADe&artental Consolidated A*stractsB sho.in2 the &ro2ressive totals onth *"
onth under a8or! inor and detailed heads o' revenue recei&ts and service
&a"ents are co&iled.
C. Transactions relatin2 to De*t! De&osits! Advances etc. heads a&&earin2 in the
Treasur" Cash Accounts and list o' &a"ents and in the de&artental and other
a*stracts are collected 'or the .hole circle o' accounts under each head o' account
'ro onth to onth in a ADetail 7oo6B. <ro these 'i2ures the consolidated
a*stract o' De*t! De&osit! Advances! Reittances! 1us&ense etc. transaction is
&re&ared sho.in2 the &ro2ressive totals onth *" onth *" onth under a8or
head in %u*lic De*t and Loans and Advances etc.! section and in the %u*lic
Account.
D. %re&aration o' the A*stract o' a8or head total sho.in2 the recei&ts and
dis*urseents *" a8or heads durin2 the end o' the onth is done 'ro the
de&artental Consolidated A*stract and the Consolidated A*stract o' De*t and
Reittance transactions. <ro these onthl" and annual accounts are &re&ared.
E. The %, T and Rail.a" De&artents su*it accounts to the res&ective Accounts
O''icers. These Account O''icers render accounts to the Accountant 9 $eneral o'
%,T and Rail.a" 7oard. The accounts o' the De'ence 1ervice as a .hole are
co&iled *" the Co&trollerF $eneral. De'ence Accounts on the *asis o' the
accounts 'urnished *" the various De'ence Accounts O''ices.
10. A co&" o' the onthl" account o' the 1tate is su*itted to $overnent *" the
AccountantF$eneral. The AccountantF$eneral! Central Revenues receives 'ro
each Civil Account O''icer an a*stract o' the accounts o' the transactions o' the
Central $overnent co&iled *" it 'or each onth and these accounts to2ether
.ith the accounts 'or the onth &re&ared in his o''ice are consolidated into a
sin2le onthl" accounts 'or su*ission to the Central $overnent.
11. Each Civil Account O''icer .or6s out the &ro2ressive 'i2ures durin2 the "ear o'
the Central and 1tate accounts o' his circle. On closin2 the ad8ustents 'or March
su&&leentar"! a &ro2ressive account o' the state transactions is 'urnished *" hi
to the AccountantF$eneral! Central Revenues. A co&" o' the Central transactions
is sent to the Co&troller and AuditorF$eneral also.
1(. The consolidated annual accounts o' the %,T! Rail.a"s and De'ence 1ervice are
su*itted to the AccountantF$eneral! Central Revenues *" the Accountant
$enera! %,T! Rail.a" 7oard and Co&troller and AuditorF$eneral.
IV. Accounts *et$een different Account Circles (Art.1+) ,-can.e Accounts)(
The accounts *et.een the Central $overnent and 1tate
$overnent are settled throu2h E4chan2e Accounts. Transactions *et.een Central
$overnent Account Circles other than Rail.a"! %, T and De'ence 1ervices are also
settled throu2h E4chan2e Accounts.
1ettleent Accounts#F Transactions *et.een 1tate $overnents 'inalised throu2h
settleent accounts transactions initiall" ta6en a2ainst the *alance o' a 1tate .hich are
eventuall" ad8usta*le a2ainst the *alance o' another state are &assed on to the Accountant
$eneral o' the latter 1tate throu2h the settleent account.
Account CurrentGF Transaction o' $overnent o' India .ith the United Kin2do and
other countries are ad8usted throu2h the s"ste o' Account Current. An account current
&ur&orts to *e an e4tract 'ro the *oo6s o' the o''ice .ho des&atches it and to sho. the
aounts he had &assed to de*it or credit o' the other &art" to the account .ith necessar"
e4&lanations o' the credits .ith docuents su&&ortin2 the de*ts.
V. I)Annual Finance Accounts of te Central and #tate Govern"ents (Article
1/)
The <inance Accounts &resent the accounts o' Recei&t and e4&enditure o' the
$ovt. 'or the "ear to2ether .ith the 'inancial results disclosed *" revenue and ca&ital
accounts. The accounts o' the &u*lic de*t and lia*ilities and assets o' the $ovt.
concerned as .or6ed out 'ro the *alances recorded in the accounts.
II) 0e co"*ined Finance and 1evenue Accounts of te Central and #tate
.overn"ents in India (Article 12)
It is a 2eneral 'inancial stateent incor&oratin2 suar" o' the accounts o' the
Central $overnent and o' all the states 'or the last &recedin2 'inancial "ear. This
&resents the transactions o' all the 2overnents side *" side classi'ied under the several
a8or and inor heads o' accounts. The co&troller and AuditorF$eneral is reHuired to
su*it this stateent annuall" to the &resident.
III) 3rofor"a Accounts (Article 1')
%ro'ora Accounts i&lies the aintenance o' ca&ital! anu'acturin2! tradin2
and &ro'it and a loss accounts o' $overnent underta6in2s o' a coercial or a HuasiF
coercial character outside the 2eneral accounts o' 2overnents $ovt. s"ste o'
accounts *ein2 in a &unch! cash *asis is unsuita*le 'or such coercial accounts.
IV- 4ournal and 5ed.er (Article 26) deals .ith the dou*le entr" s"ste o' accounts.
The &ur&ose o' the 8ournal and led2er is to *rin2 out *" a scienti'ic ethod. The *alance
o' accounts in re2ard to .hich $overnent acts as a *an6er or reitter or *orro.er or
lender. The state Accountant $eneral is aintainin2 se&arate accounts 'or the 1tate and
Central $overnent. The AccountantF$eneral! Central revenues also is aintainin2
8ournal and led2er 'or Central transactions.
<ORM O< ACCOUNT1
7ain 8ivisions of Accounts (Article 29)
a- The $overnent Account shall *e 6e&t in three &arts! nael"#
%art I Consolidate <und I o' India or o' the 1tate:union Territor"
%art II Contin2enc" 'undI concerned
%art III %u*lic Account o' India or o' the state
%art I Consolidated <und has to divisionsG
i- Revenue Account consistin2 o' Revenue recei&t and Revenue e4&enditure heads
ii- Ca&ital Account dealin2 .ith Ca&ital %u*lic De*t! Loans and Advances etc.
7- The 'irst division deals .ith the &roceeds o' ta4ation and other recei&ts classi'ied
as revenue and the e4&enditure et there'ro.
C- The section Recei&t 5ead +Ca&ital Account- in the second division deal .ith
recei&ts o' a ca&ital nature .hich cannot *e a&&lied as a set o'' to ca&ital
e4&enditure.
D- The e4&enditure 5eads +Ca&ital Account- in the second division deals .ith
e4&enditure et usuall" 'ro *orro.ed 'unds .ith the o*8ect either o' increasin2
concrete assets o' a aterial and &eranent character or o' reducin2 recurrin2
lia*ilities. It also includes recei&ts o' a ca&ital nature intended to *e a&&lied as
setFo'' to ca&ital e4&enditure.
E- The section ?%u*lic De*t! loans and advances etc#@ o' the second division shall
co&rise loans raised *" the 2overnent such as internal de*t and their
re&a"ents! e4ternal de*t o' the central 2ovt. and loans and advances ade *" the
2overnent and their recoveries. The section also includes certain s&ecial t"&es
o' heads 'or transactions relatin2 to ?Trans'er 'ro the consolidated 'und to the
Contin2enc" <und@ and InterFstate settleent.
<- In %art II o' the accounts shall *e recorded the transactions connected .ith the
contin2enc" 'und set u& *" the $overnent eo' India or o' a state or Union
Territor" under Article (>C o' the constitution. This is in the nature o' an i&rest
&laced at the dis&osal o' the $overnor to ena*le hi to a6e advances 'or
eetin2 un'oreseen *ut unavoida*le e4&enditure &endin2 authorisation *"
Le2islature.
$- In %art III o' the Accounts the transactions relatin2 to the de*t other than those
included in the consolidated 'und. De&osits! advances! reittances and sus&ense
shall *e recorded. The transactions under De*t! De&osit and Advances in this &art
are those in res&ect o' .hich 2overnent incurs a lia*ilit" to re&a" the one"
received or has a clai to recover the aounts &aid to2ether .ith the re&a"ents
o' the 'orer and the recoveries o' the latter. The transactions relatin2 to
reittances and sus&ense in this &art shall e*race all ad8ustin2 heads under
.hich shall a&&ear such transactions as reittances o' cash *et.een treasuries
and currenc" chests accounts *et.een di''erent accountin2 circles etc. The initial
de*its or credits to these heads .ill *e cleared eventuall" *" corres&ondin2
recei&ts or &a"ents either .ithin the sae circle o' account or in another
account circle.
(Article 25)
a- ;ithin each o' the division:sections the transactions shall *e 2rou&ed into sectors
such as $eneral 1ervices! social and Counit" 1ervices! Econoic 1ervices
etc. under .hich s&eci'ic 'unctions or services are 2rou&ed. The sectors are su*F
divided into a8or heads o' account. In soe cases the sectors are! su* divided
into su*Fsectors *e'ore division into a8or heads o' accounts. The sectors shall *e
distin2uished *" a series o' letters o' the al&ha*et se&aratel" 'or the Revenue
Recei&t 1ection! the Revenue E4&enditure 1ection and the reainin2
1ections:divisions.
*- Each a8or head is allotted a 'our di2it Ara*ic code nu*er. The 'irst di2it
indicates the section to .hich the a8or head &ertains ie! the Revenue recei&t
1ection:Revenue E4&enditure 1ection:Ca&ital Recei&t 1ection:Ca&ital
E4&enditure section:%u*lic De*t! Loans and Advances etc. section or the %u*lic
Accounts. The ne4t ) di2its indicate the 'unctional a8or heads denotin2 the
sae 'unction occurrin2 in the several sections included in the consolidated 'und.
c- Under this schee o' codi'ication the recei&t a8or heads on Revenue Account
are assi2ned the *loc6 o' consecutive serial nu*ers 'ro 00(0F1EEE and the
e4&enditure a8or heads on and reain the sae 'or the a8or head Revenue
account the *loc6 'ro (011 to )EEE. The onl" Ca&ital Recei&t a8or head is
=000. The e4&enditure a8or heads on Ca&ital Account are 'ro =011 to /EEE
.hile the a8or heads under &u*lic de*t loans etc. are assi2ned the code nu*er
'ro >001 to CEEE.
%. 7a:or ; 7inor and 8etailed <eads (Article 2+)
The sectors! a8or heads! inor heads! su*Fheads and detailed heads to2ether
constitute a 'ive tier arran2eent o' the classi'ication structure.
1ectors are *road 2rou&in2 o' relate 'unctions
The "a:or eads o' account 'allin2 .ithin the sections and sectors in the consolidated
'und 2enerall" corres&ond to the 'unctions o' 2overnent.
The "inor ead identi'" the &ro2rae underta6en to achieve the o*8ectives o' the
'unctions. A &ro2rae a" consist o' a nu*er o' schees or activities and these
corres&ond to the su*Fheads.
The detailed head constitutes the o*8ect classi'ication. The detailed heads are
&riaril" eant 'or iteised control over e4&enditure and constitute the &riar" units o'
a&&ro&riation li6e salaries! .a2es! travel e4&enses! edical rei*urseent! o''ice
e4&enses! otor vehicles! aintenance etc.
C. Classification of Accounts
a- Article 1/0 o' the constitution authorises the C, A$ to &rescri*e the 'or in .hich
the 2overnent accounts are to *e aintained. 5e is the authorit" to deterine the
classi'ication o' an" transaction.
The introduction o' an" ne. a8or head or inor head! as .ell as the a*olition or
chan2e o' noenclature o' an" o' the e4istin2 heads shall reHuire the a&&roval o' the
C , A$. The Accountant enerl has discretion to o&en all the &rescri*ed detailed
heads and to o&en an" detailed the 'ollo.in2 conditionsG
*) General 3rinciples of classification (Article 36)
The classi'ication o' transactions in the 2overnent accounts shall have closer
re'erence to the 'unction! &ro2rae and activit" o' the $overnent and the o*8ect
o' the revenue or e4&enditure rather than the de&artent in .hich the revenue or
e4&enditure occurs.
E2. E4&enditure incurred *" the %;D on the construction o' a hos&ital should *e
de*ited ((10 or =(10 edical and not to %;D.
c) Classification of ,-penditure as =car.ed> or =voted>
E4&enditure .hich is not su*8ect to the vote o' the Le2islature as s&eci'ied in Article
(0( E)- a '! ((E E)- (E0 +A- )(( o' the constitution o' India is char2ed e4&enditure.
This e4&enditure is char2ed on the consolidated 'und o' India or a state. Details are
2iven in A&&endi4 = o' the Kerala 7ud2et Manual.
E4&enditure .hich is su*8ect to the vote o' the Le2islature is voted e4&enditure. E2.
%a" and allo.ance! TA o' $overnent 1ervants! esta*lishent char2es! e4&enditure on
.or6s.
The e4&ression Achar2edB or AvotedB shall *e a&&ended to the heads concerned to
distin2uish the t.o.
D. $eneral %rinci&les o' Allocation o' E4&enditure *et.een Ca&ital and Revenue
+Article )0FA-
Ca&ital Revenue
1 E4&enditure incurred .ith the o*8ect o' +I-
increasin2 concrete asset o' a aterial and
&eranent character +ii- 'or reducin2
recurrin2 lia*ilities
E4&enditure on a te&orar" asset
( E4&enditure on all chares 'or the 'irst
construction iediate aintenance and
'uture additions and i&roveents
E4&enditure *" 2ovt. on 2rantsFinF
aid to local *odies 'or creatin2
assets .hich .ill *e lon2 to the
local *odies
) $enuine i&roveents are to *e de*ited to
ca&ital e4&enditure
1u*seHuent aintenance char2es
'or u&6ee&
= ;hen interest is et durin2 the &rocess o'
construction o' a &ro8ect this ca&italised
interest .ill *e the 'irst char2e on an" ca&ital
recei&t or sur&lus revenue
A 'und 'or adeHuate re&laceent o'
all ;asta2e:de&reciation to *e
&rovided and e4&enditure et.
,. I73O10?0 G,?,1A5 O18,1# COV,1I?G C5A##IFICA0IO?
a) 3a! and Allo$ances (Article @31)
1. The &a" and allo.ances o' a $overnent 1ervant shall *e classi'ied as &art o' the
schee! activit" or or2anisation under a &ro2rae *elo. a 'unction to .hich
the service o' the $overnent 1ervant closel" relates. ;here it is not &ossi*le
*ecause o' overla&&in2 duties. The char2e a" *e classi'ied initiall" as &art o'
the schee or activit" or or2anisation to .hich the a8or &ortion o' the .or6 o'
the 2overnent 1ervant relates. A suita*le &roFrata allocation o' such e4&enditure
should *e ade in all such cases as 'ar as &ossi*le.
(. The transit &a" should *e de*ited to the o''ice to .hich he is &roceedin2.
5ocal 1ulin.
1- the leave allo.ance o' an o''icer trans'erred to another De&artent is
char2ed to the ne. de&artent
(- the trans'er does not ta6e e''ect until he 8oins his ne. &ost.
*) 0ravellin. Allo$ance (Article 32)
The travellin2 allo.ance o' a $overnent 1ervant shall *e de*ited to the sae head
o' account as his &a".
E4ce&tionsG i. In case .here a 2overnent servant is reHuired to travel on dut"
connected .ith an outside *od" o' 'und.
ii. .hen $overnent considers to sho. the cost o' s&ecial service
se&aratel".
iii. .ith s&eci'ic sanction o' $overnent.
5ocal 1ulin.
1. The leave allo.ances o' an o''icer trans'erred 'ro one de&artent to another .hile
on leave is to *e char2ed to the ne. de&artent.
(. The trans'er does not ta6e e''ect until he 8oins his ne. a&&ointent.
c) ,-penditure on 3u*lic Aor&s (Article 33)
1. E4&enditure on construction o' nonFresidential *uildin2s .ill *e de*ited to A(0/E
or =0/E ca&ital outla" on &u*lic .or6sB.
(. E4&enditure on construction o' *uildin2s 'or 'unctional &ur&ose li6e Colle2es!
5os&itals etc. is to *e de*ited under the res&ective a8or heads.
). Maintenance and re&airs o' nonFresidential *uildin2s are de*ited until A(0/E
%u*lic .or6sB.
=. E4&enditure on roads and *rid2es .ill *e accounted 'or under )0/=:/0/= Roads
and 7rid2es in the Econoic 1ector.
/. E4&enditure on residential *uildin2s under social and counit" services under A
((1 * or =(1 * 5ousin2B.
Note 1. I' the control is not vested .ith the %;D the e4&enditure a" *e de*ited to a
detailed head A;or6sB in the a&&ro&riate inor head o' the 'unction.
(. The construction o' sta'' Huarters 'or various 'unctions a" *e de*ited to the
a8or heads o' relevant a8or heads and aintenance a" *e de*ited to A(0/E %u*lic
.or6sB.
5ocal 1ulin.
1- Rents recovered on account o' *uildin2s in char2e o' the De&artents other than
the %;D should *e treated as de&artental recei&ts and not the recei&t o' the
%;D.
(- E4&enditure on &ett" construction and re&airs connected .ith the *uildin2 etc.
.hich is under the adinistrative control o' a Civil De&artent should *e de*ited
to the head ?.or6s@ i' the e4&enditure e4ceeds Rs.1!000:F. I' the e4&enditure is
.ithin this liit! it a" *e treated as contin2ent e4&enditure o' the Civil
De&artent.
d) Contri*utions "ade *! or to Govern"ent (Article 39)
Contri*utions ade *" the central or the state 2overnents to District 7oards!
Munici&alities etc. or vice versa shall *e de*ited as e4&enditure :recei&t under the head o'
account ost closel" connected .ith the o*8ect 'or .hich the contri*utions are ade.
$rants 'or an" &u*lic &ur&ose ade under Article (D( o' the Constitution *" the
Union or 1tate $overnent a" ta6e the 'or o' 2rantFinFaid or direct e4&enditure.
e) 1efund of 1evenue (Article 35)
Re'und o' revenue shall *e ta6en in reduction o' the revenue de&osits. In res&ect o'
the sector AAFTa4 RevenueB the re'und shall *e accounted 'or under a distinct su*Fhead
*elo. the relevant inor heads. The re'unds o' revenue under A7FNonFTa4 RevenueB
and CF $rantsFinFaid and contri*utions a" *e accounted 'or under a se&arate inor head
ADeduct Re'undB.
+Article )>-
f) Advances 1epa!a*le is rena"ed as =Civil Advances>
+a- Mone" advanced and recovera*le in cash and sus over &aid should *e ad8usted
under AD//0 Civil AdvancesB.
+*- 1. Advance o' &a" and TA on trans'er should *e de*ited to the 'inal head o'
account and not to civil advances.
1. In the case o' the trans'er o' a $overnent servant 'ro one 2overnent
to another the ad8ustents are ade *" the ne. rules a&&=nded under this
Article and the aended Art. (( o' the Account Code vol.IV o' CA$.
Article 22GF The recoveries o' over &a"ents .hether ade in case or 'ro &a"ent
vouchers! shall *e &osted direct under the service head concerned in the co&ilation *oo6
as reduction o' e4&enditure! irres&ective o' other the" related to over &a"ent &ertainin2
to the current "ear or to an" &revious.
.) 0ransaction under suspense (Art. 3/)
Ites o' recei&ts and &a"ent .hich cannot at once to ta6en to a 'inal head o' recei&t
or char2e o.in2 to lac6 o' in'oration a" *e held te&oraril" under AD>/D 1us&ense
AccountB in the 1ector AL sus&ense , MiscellaneousB.
A service recei&t o' .hich 'ull &articulars are not 2iven ust *e credited to the inor
head Aother recei&tsB. Char2es .ritten *ac6 or disallo.ance 'ro E4chan2e Accounts or
char2es disallo.ed 'ro In.ard 1ettleent account .hich are not susce&ti*le o' 'inal
ad8ustent a2ainst soe other head are also 6e&t under 1us&ense Account.
Article )D
Cost o' land acHuired 'or an" s&eci'ic &ro8ect shall *e de*ited to the relevant
'unctional head. AcHuisition *" the %;D 'or 2eneral &ur&oses a" *e de*ited to
A(0/E:=0/EF%;FAcHuisition o' landB.
) Article 96 7unicipal 1ates and 0a-es
a- Munici&al rates on residential *uildin2 utilised 'or 'unctional &ur&oses i' et *"
the de&artent .ould *e ad8usted in accounts in the detailed head ARent! Rates
and Ta4esB in that 'unction. I' et *" the %;D that .ould *e de*ited to (0/E 9
aintenance and Re&airsB.
*- <or nonFresidential *uildin2s +other than De'ence De&artent- a" *e de*ited to
(0E0 other adinistrative 1ervices 9 other E4&enditure.
c- Ta4es on residential *uildin2s! i' &a"a*le *" $overnent shall *e de*ited to the
head ((1>F5ousin2 9 C $overnent Residential 7uildin2sF aintenance and
Re&airs.
d- De'ence De*t .ill de*it this e4&enditure to the De'ence 1ervice Estiates.
Local Rulin2G Detailed Rules 2overnin2 the &a"ent o' ta4 *" $overnent:$overnent
1ervants are laid do.n in Article 11C o' the Kerala <inancial Code.
i) Article 92
Recei&ts or char2es &ertainin2 to ore than one head o' account a" *e *oo6ed in the
'irst instance under one o' the heads concerned *ut the &ortion de*ita*le or credita*le to
the other head or heads involved should *e trans'erred 'ro the 'orer head to the latter
*e'ore the accounts o' the "ear are closed.
Local Rulin2
RevenueG The recei&ts 'ro tolls should *e credited to Tolls , Roads under Roads
and 7rid2esB.
E4&enditure
1 E4&enditure incurred 'or e''ectin2
recoveries 'ro de'aulted losses etc.
Char2es to *e de*ited ADistrict (0/) AdnF
etc. or (01= Adn o' Justice etc.B
( E4&enditure on the construction o' toll
houses
To *e de*ited to (0/EF%;FC construction
) E4&enditure incurred .hen toll 2ates
have to *e ta6en over 'ro the lessees
and ana2ed *" the De&t.
I' s&ecial sta'' is e&lo"ed the cost should *e
de*ited to under A(0/EF%;FDirection and
Adinistration 9 E4ecutionsB.
:)1ecord of Capital ,-penditure in Accounts (Art.93)
The 'ollo.in2 &rinci&les shall 2overn the record o' Ca&ital e4&enditure in accounts
i- The central and state 2overnents should &rescri*e de'inite criteria 'or classi'"in2
ARevenueB and ACa&italB e4&enditure! ta6in2 into account the nature and a2nitude o'
the e4&enditure. The source o' 'inancin2 +.hether Revenue 7ud2et or Ca&ital
7ud2et- should 'ollo. this classi'ication.
ii- All ites o' e4&enditure to *e et 'ro Revenue accordin2 to the a*ove criteria
should *e initiall" and 'inall" de*ited to ?Revenue@ and is not &erissi*le to de*it such
e4&enditure te&oraril" to a ca&ital head &endin2 its .rite *ac6 to Revenue over a &eriod
o' "ears.
iii- The detailed rules *" .hich allocation or e4&enditure *et.een ca&ital and revenue
in coercial de&artents and underta6in2s should *e deterined shall *e such
as a" *e ade *" $overnent a'ter consultation .ith the C, A$.
Article /0
&) Aor&in. e-penses of Co""ercial 8epart"ents
As a 2eneral rule all e4&enditure &ertainin2 to an" de&artent includin2 a coercial
de&artent should *e recorded on the e4&enditure side o' the accounts onl".
l) Arite off fro" %alanced eads of Govt. (Art.53)
All irrecovera*le aounts should *e .ritten o'' 'ro the de*it head o' account
concerned and e4&enditure head as a loss to 2overnent. An" aount due *"
$overnent reainin2 unclaied 'or such tie as a" *e &resented *" $overnent *"
de*it to the De*t or De&osit head concerned. Aount outstandin2 due to *oo6 6ee&in2
errors a" *e .ritten o'' .ith the a&&roval o' the C, A$.
Note 1
a- The &o.ers o' the C, A$ a" *e e4ercised *" the A$ in cases .here the
aounts to *e .ritten o'' o not e4ceed Rs.=1!000:F &rovided that#
i. the aounts .ritten o'' have *een thorou2hl" e4ained *" Internal audit
1ection.
ii. The A$ is satis'ied that ites have *een outstandin2 'or over 'ive "ears
that a dead end has *een reached in all cases and a .rite o'' is
unavoida*le.
iii. The A$ has also satis'ied hisel' that the outstandin2 is the result o' a
*oo6F6ee&in2 error onl".
*- The aounts .ritten o'' *" the A$ should *e re&orted to the C, A5 *" 1D
th
Nov.
alon2 .ith certi'icates re2ardin2 the 'ul'illent o' a*ove conditions.
c- In the case o' %< 1us&ense! the liit o' / "ears .ill not *e a&&lica*le. The 2rou&
o''icer holdin2 char2e o' the %< 2rou& a" also .rite o'' the outstandin2 aount
under this head u&to Rs./00:F in each case su*8ect to this havin2 satis'ied the
a*ove conditions. A Huarterl" re&ort o' .rite o'' should *e su*itted *" the
2rou& o''icer to the A$ 'or revie.. The A$ should re&ort to the C , A$ on the
.rite o'' o' sus&ense hal' "earl" on 10
th
Ma" and 10
th
Nove*er.
Note (
;here it is not &ossi*le to esta*lish that unreconciled *alances:di''erences under
heads o' accounts .hich close to *alance are either due to *oo6F6ee&in2 errors or involve
loss:recei&ts. The *alance:di''erences a" *e .ritten o'' to ?DD0 Miscellaneous
$overnent Account .ritten o'' 'ro heads o' account closin2 to *alance@ .ith the
a&&roval o' the C, A$ a'ter o*tainin2 the concurrence o' the $overnent.
") Accounts to $or& fro" *alance to *alance (Article 39)
The accounts o' the $overnent shall .or6 'ro *alance to *alance. The closin2
*alance sho.n in the accounts o' each onth shall .or6 u& to the $eneral Cash 7alance
o' the $overnent to hold in the treasuries +includin2 the reittances in transit- and *"
the Reserve 7an6 o' India at the end o' that onth.
Inter(8epart"ental 0ransfers (Article 55(/1)
De&artents are divided into t.oG
1- 1ervice De&artents
(- Coercial De&artents
a) #ervice 8epart"ents (Article 5')
These de&artents are constituted 'or the dischar2e o' the 'unctions o' the $overnent.
There are t.o t"&es o' such de&artents.
i-soe de&artents are the ver" idea o' $overnent e2# Adinistration o'
JusticeK &olice! education! edical &u*lic health etc.
ii- soe de&artents are necessar" 'or the conduct o' the *usiness o' $overnent
e2# De&artent o' 1urve"! &rintin2 stationer"! %;D etc.
*) Co""ercial 8epart"ents or underta&in.s (Article 5')
These are aintained ainl" 'or the &ur&ose o' renderin2 services:&rovidin2 su&&lies o'
certain s&eci'ic 6inds o' &a"ents. The" are reHuired to .or6 to a 'inancial result.
Article >0 a service de&artent shall not a6e char2es a2ainst another
de&artent 'or services or su&&lies +.hich 'all .ithin the class o' duties 'or .hich the
'orer de&artent is constituted-.
E4ce&tions
1. The <orest De&artent a" char2e an" other de&artent 'or ve2eta*le anial or
ineral &roducts e4tracted 'ro a 'orest area.
(. No char2e is &aid 'or convict la*our in the case o' .or6s underta6en *" the %;D
.hich are treated as 8ail .or6s.
). The cost o' additional &olice 2uards su&&lied to an irri2ation or other &ro8ect
.hile under construction a" *e de*ited to the &ro8ect concerned.
=. The 'il division o' the 2overnent o' India a" char2e all other de&artents 'or
the cost o' &roduction.
Local Rulin2
1. Ad8ustents 'or the value o' &rison la*our su&&lied to %; and other de&artents
o' 2overnent should *e ade at the rtes &rescri*e 'or the &ur&ose.
(. ;hen an" land or *uildin2 is trans'erred 'or one service de&artent to another
the trans'er should *e 'ree o' char2e.
E4ce&tions.
1. Trans'er o' land or *uildin2 to the $overnorBs o''icial residence should *e
char2ed 'or.
(. ;hen an" $overnent land and i&roveents in the &ossession o' one service
de&artent is trans'erred to another service de&artent 'or startin2 an" industr"
or 'or an" reunerative underta6in2s! $overnent can order the collection o'
ar6et value! accordin2 to erits o' each case.
). The Anial 5us*andr" De&artent is char2in2 other de&artents 'or treatent
o' the ele&hants in char2e o' other de&artents.
=. In the case o' A2riculture and Anial 5us*andr" De&artents! ad8ustents o'
costs should *e ade in res&ect o' su&&lies ade:services rendered *" the
De&artent to other service de&artents *et.een *ranches o' de&artents i' the
ad8ustents a''ect the schees 'inanced *" outside *odies li6e Indian Council o'
A2ricultural Research and Indian Council o' Coconut coittee etc.
/. The cost o' &a&er su&&lied *" the stationer" de&artent 'or e4aination
conducted *" other de&artents 'or .hich 'ees are collected should *e crecited
the stationer" de&artent *" de*it to the de&artents conductin2 the e4aination.
>. The %u*lic ;or6s De&artent and the De&artent o' To.n %lannin2 Char2e 'or
su&&l" o' co&ies o' desi2ns to other de&artents. A hi2her rate is char2ed .hen
su&&lied to de&artents o' central 2overnent! LuasiF2overnent *odies! &rivate
institutions etc.
C. The <ire <orce De&artent char2es other de&artents 'or &ressure testin2 o' 'ire
e4tin2uishers.
Article +1
A coercial de&artent or underta6in2s shall ordinaril" char2e and *e har2ed
'or an" su&&lies and services ade or rendered to or *" other de&artents o' 2overnent.
Local Rulin2G
1. E4&enditure *" the %;D on *uildin2 o' coercial de&artent should *e
char2ed to the 2rant o' the latter de&artent
(. Rent should *e char2ed 'or o''ice accoodation su&&lies *" the %;D to
coercial de&artents! 2overnent coercial underta6in2s and de&artents
o' central 2ovt.
). ;hen an" land .ith i&roveents is trans'erred 'ro or to a coercial
de&artent the 'ull ar6et value or the *oo6 value .hich ever is hi2her should *e
char2ed.
Article +2
;hen one de&artent a6es &a"ent or renderes services as an a2ent o' another
de&artent o' the sae 2overnent! the &rinci&al de&artent a" *e de*ited .ith the
e4&enditure incurred on it *ehal' *" the a2ent de&artent.
Local Rulin2
%a"ent or service costin2 a*ove Rs.1000:F .ill alone *e ade a char2e on the
&rinci&al de&artent *" the a2ent de&artent.
Article +3
The De'ence 1ervices shall char2e and *e char2ed 'or services rendered and
su&&lies ade to or *" other de&artents e4ce&t .hen the 2overnent orders other.ise.
Local Rulin2
The loan or trans'er o' de'ence services &ro&ert" to state 2overnent *e e''ected
onl" a'ter the ters and conditions have *een a&&roved *" the $overnent o' India and
acce&ted *" the trans'eree.
I' the 1tate $overnent reHuires the &ro&ert" o' the De'ence 1ervice +e4cess o'
their reHuireents- as an eer2enc" easure the &ro&ert" .ill *e initiall" handed over
on loans .ith the a&&roval o' the $overnent o' India on the *asis that the trans'eree
.ill acce&t the ters and conditions o' the $overnent o' India.
1uch ters and conditions .ill *e settled .ithin a &eriod o' si4 onths 'ro the
date o' ta6in2 over &ossession o' the &ro&ert" in Huestion 'allin2 .hich the 1tate
$overnent .ill have to acce&t the relevant de*it on account o' rental on the *asis o' the
assessent ade * " the $overnent o' India.
The sae &rocedure .ill *e ado&ted in res&ect o' the lendin2 o' the 1tate
$overnent &ro&ert" to the De'ence 1ervices.
Article +9
A *ranch o' a service de&artent &er'orin2 duties su&&leentar" to the ain
'unctions o' the De&artent and intended to render &articular services on &a"ent a"
lev" char2es in res&ect o' the .or6 'or .hich it has *een created.
E2. Jail aintenance! surve" a& &u*lishin2
Article +5
A *ranch o' a de&artent constituted 'or the su*sidiar" service o' the de&artent
*ut e&lo"ed to render siilar service to another de&artent a" chare the other
de&artent. E2. ;or6sho& o' a de&artent.
Article ++
A re2ularl" or2anised store *ranch o' a de&artent should ordinaril" char2e an"
other de&artent 'or su&&lies ade. %ett" su&&lies a" *e ade .ithout &a"ent.
Local Rulin2
%rocedure 'or the ad8ustent o' the cost o' stores issued 'ro the %;D is
&rescri*ed in Article 1D IN Vol.III o' Kerala Account Code.
Article +/
$overnent a" 'or s&ecial reasons &erit interFde&artental ad8ustents in an" case
.here such ad8ustent a" *e considered necessar" in the interest o' econo" or o'
de&artental control o' e4&enditure.
Local Rulin2
1. <ees and duties levia*le *" la. should *e &aid *" 2overnent de&artents in the
sae .a" as &rivate individuals.
(. In res&ect o' &lan schees! ad8ustent o' a cost should *e ade in res&ect o'
su&&lies ade or services rendered *" one service de&artent to another and
*et.een *ranches o' the sae service de&artent.
Article +2
%a"ent is reHuired to *e ade *" one de&artent to another . 1uch &a"ents
a" include adeHuate char2e 'or su&ervision or other indirect e4&enditure connected .ith
the service or su&&l" 'or .hich &a"ent is ade!.
Article +'
%a"ent o' aount due *oth the de&artent to another shall ordinaril" *e ade
*" *oo6 trans'er e4ce&t .hen such trans'ers do not suit the ethods o' accounts or
*usiness ado&ted *" the receivin2 de&artent:
Local Rulin2
1.&ett" su&&lies not costin2 ore than Rs./0:F shall *e ade in cash.
(. <ees due *" de&artents to the re2istration de&artent and 'ees due to the La*our
de&artent +7oiler Ins&ection ;in2- should *e ad8usted *" eans o' contin2ent *ulls
dra.n *" the de&artental o''ices concerned dul" endorsed 'or &a"ent *" trans'er
credit to the re2istration or la*our de&artent as the case a" *e. The 'orest de&artent
and the %;D should dra. a cheHue 'or the 'ees due and endorse it to trans'er credit to the
re2istration or la*our de&artent as the case a" *e.
). %a"ent to coercial de&artents 'or su&&lies ade or services rendered
should *e ade in cash.
=. %a"ent o' ta4es o' $overnent *uildin2s should *e done *" *oo6 ad8ustent in
the case o' Munici&alities and %ancha"ats hich have a *an6in2 account at the
Treasur".
/. %a"ents to the K1E7 should *e ade in cash.
>. %a"ents should as 'ar as &ossi*le *e ade *" cheHue or $overnent dra'ts
.hich should *e crossed and ar6ed ANot Ne2otia*leB. I' the &a"ent to *e
ade is *elo. the iniu one" liit 'or .hich a cheHue or $overnent dra't
can *e issued the aount a" *e &aid in cash or reitted *" one" order.
C. Clais on account o' rent and aintenance o' tele2ra&h leased to %;D o' the
tele2ra&hic instruents su&&lied to that De&artent should not *e ad8usted *"
*oo6 trans'er. 5al' "earl" *ills 'or the &eriod endin2 on )0
th
June and )1
st
Dece*er should *e sent to the Accountant $eneral! %,T Madras. The aount
o' the *ills should e acce&ted in 'ull su*8ect to lia*le *an6 dra't on the Reserve
7an6 o' India in 'avour o' the 1enior De&ut" Accountant $eneral! %,T! Madras.
The de*its a&&earin2 in the 7an6 account should *e treated as %; reittances
and ad8usted in the anner &rescri*ed *" the Co&roller and AuditorF$eneral.
IB. ,-i*ition of 1ecoveries of ,-penditure in Govern"ent Accounts.
Article /3
1- Recoveries 'ro &rivate &ersons or *odies includin2 local 'unds and
2oernent outside India are to *e treated as revenue and not as deduction
o' e4&enditure.
E4ec&tionsG
1. ;hen a 2overnent underta6es a service erel" as an a2ent o' a &rivate *od" the
recover" a" *e ta6en as reduction o' e4&enditure.
(. Recoveries o' e4&enditure on .or6s in &ro2ress such as sale &roceeds o' aterials
etc. and recei&ts under stoc6 and sus&ense should *e ta6en as reduction o'
e4&enditure.
2) 1ecoveries *! one Govern"ent fro" anoter (Article /9)
8- I the recoveries re&resent de*its to another 2overnent o' e4&enditure .hich .as so
de*ita*le 'ro the oent it .as sanctioned! the" should not *e treated as revenue o'
the 2overnnet a''ectin2 the recoveries *" as deduction 'ro e4&enditure.
ii- In the case o' 8oint esta*lishent .here the e4&enditure is not shared *" t.o or
ore 2overnents initiall" *ut is incurred *" one o' the $overnents &artl"
re&aid *" the others! the &a"ent! i' ade .hile the accounts o' the "ear are still
o&en should *e treated as deduction 'ro e4&enditure.
iii- In *oth cases i' the recoveries are not a''ected .ithin the accounts o' the "ear in
.hich the e4&enditure .as incurred the" should *e treated as revenue.
iv- Recoveries on account o' couted value o' &ensions e''ected 'ro other
2overnents should *e treated as deduction 'ro e4&enditure.
v- All other recoveries should *e treated revenue o' the recoverin2 2overnents
.henever the" are received.
)- 1ecoveries *! one depart"ent fro" anoter depart"ent of te sa"e
.overn"ent 'Artile /5)
Recoveries should *e treated as deduction 'ro the 2ross e4&enditure e4ce&t such
recoveries as are ade *" a coercial de&artent .hich should *e treated as recei&ts
o' that de&artent.
NoteGF Recoveries ade 'ro another de&artent i' not a''ected .ithin the accounts o'
the "ear in .hich the e4&enditure .as incurred should *e treated as revenue unless the
latter course is authoriMed *" &rovision in the *ud2et estiates.
9) 1eceipt and recoveries on capital account (Art./+)
In so 'ar as the" re&resent recoveries o' e4&enditure &reviousl" de*ited to a
ca&ital a8or head should ta6en as reduction o' e4&enditure under the a8or head
concerned e4ce&t .here under the rules o' alteration a&&lica*le to a &articular de&artent
such recei&ts have to *e ta6en to revenue.
B. ,-i*ition of losses in Accounts (Art./'(25)
1. I' a clai is relinHuished the clai should not *e recorded on the e4&enditure side
as loss +Article D0+1-
(. I' one" due to 2overnent has actuall" reached a 2overnent servant and the"
stolen or lost! even thou2h it a" not have *een reitted into the treasur"! it
should *eta6en as a recei&t under the relevant head concerned and then sho.n as
loss on the e4&enditure side under a se&arate head +Article D0 +(-.
). Losses o' de'iciencies in *uildin2s! lands! stores and eHui&ent are not to *e
recorded under a se&arate head in the accounts *ut should *e .ritten o'' +Article
D1-
=. All losses and de'iciencies o' cash in hand .hether in treasuries or in
de&artental char2es should *e recorded under se&arate heads in the accounts.
The acce&tance o' the counter'eit coins or notes *e re2arded as loss o' cash.
An" recover" ade in the course o' the "ear in .hich the losses are *rou2ht to
account are to *e sho.n as deduction 'ro the head under .hich the loss is recorded and
an" recover" ade a'ter the accounts o' the "ear are closed should *e sho.n as an ite
o' recei&ts.
Local Rulin2
A loss o' cash .ritten o'' under the orders o' a co&etent authorit" should *e
de*ited as a contin2ent chec6 o' the de&artent. A loss o' cash due to acce&tance o'
counter'eit coins or notes and an" aount trans'erred 'ro treasur" *alance in order to
a6e 2ood an" de'icienc" 'ound in the currenc" chest should *e de*ited under the head
?Advance &a"a*leB &endin2 recover" or orders to .rite it o''.
/. ;here losses are an inevita*le 'eature o' the .or6in2 o' a &articular de&artent
the a8or head o' account under .hich the e4&enditure o' that de&artent is
recorded should contain se&arate heads 'or recorded o' losses +Article D=-.
N N N N
Train No Train Nae Date
(/1( 0DF JulF (00E

1O
1tn
Code
1tn Nae
Route
No
Arrival De&arture Distance Da" Rear6
1 TVC
TRIVANDRUM
CNTL
1 F 0/G(0 0000 1
( LLN KOLLAM JN 1 0>G(/ 0>G)0 00>/ 1
) KPJ
KAPANKULAM
JN
1 0CG0D 0CG10 010> 1
= 5AD 5ARI%%AD 1 0CG(E 0CG)0 011E 1
/ AM%A AM7ALA%UQ5A 1 0CG=E 0CG/0 01)C 1
> ALL% ALLE%%EP 1 0DG00 0DG0/ 01=E 1
C 1RTL 15ERTALAI 1 0DG(= 0DG(/ 01C) 1
D ER1
ERANAKULAM
JN
1 0EG(0 0EG)0 0(0> 1
E A;P ALUVA 1 10G0/ 10G10 0((/ 1
10 A<K AN$AMALI 1 10G1D 10G(0 0()= 1
11 CKI C5ALAKUDI 1 10G)= 10G)/ 0(/0 1
1( IJK IRINJALAKUDA 1 10G== 10G=/ 0(/> 1
1) TCR T5RI1UR 1 11G1/ 11G(0 0(D0 1
1= ;KI ;ADAKANC5ERI 1 11G)= 11G)/ 0(E> 1
1/ 1RR 15ORANUR JN 1 1(G(0 1(G)0 0)1) 1
1> OT% OTTA%%ALAM 1 1(G=E 1(G/0 0)(> 1
1C %$T %ALAKKAD 1 1)G(0 1)G(/ 0)/C 1
1D C7E COIM7ATORE JN 1 1=G=0 1=G=/ 0=1( 1
1E TU% TIRU%%UR 1 1/G)0 1/G)/ 0=>( 1
(0 ED ERODE JN 1 1>G=0 1>G=/ 0/1( 1
(1 1A 1ALEM JN 1 1CG=/ 1CG/0 0/C/ 1
(( JTJ JOLAR%ETTAI 1 1EG=0 1EG=/ 0>E/ 1
() K%D KAT%ADI JN 1 (0G=/ (0G/0 0CCD 1
(= MA1
C5ENNAI
CENTRAL
1 ((G/0 ()G1/ 0E0D 1
(/ $DR $UDUR JN 1 01G=) 01G=/ 10=/ (
(> NLR NELLORE 1 0(G10 0(G11 10D) (
(C O$L ON$OLE 1 0)G)> 0)G)D 11EE (
(D CLR C5IRALA 1 0=G1( 0=G1) 1(=E (
(E 7QA VIJAPA;ADA JN 1 0>G0/ 0>G(0 1))D (
)0 KMT K5AMMAM 1 0CG)0 0CG)( 1=)E (
)1 ;L ;ARAN$AL 1 0EG(0 0EG(( 1/=> (
)( RDM RAM$UNDAM 1 10G)= 10G)> 1>=E (
)) MCI MANC5ERAL 1 10G=> 10G=D 1>>( (
)= 7%A 7ELAM%ALLI 1 11G0D 11G10 1>D( (
)/ 1KQR
1IR%UR
KA$AQN$R
1 11G)/ 11G)C 1C(1 (
)> 7%L 7AL5AR15A5 1 1)G0/ 1)G1/ 1CE0 (
)C CD C5ANDRA%UR 1 1)G)= 1)G)/ 1D0= (
)D 5$T 5IN$AN$5AT 1 1=G)= 1=G)/ 1DDD (
)E 1E$M 1EVA$RAM 1 1/G1E 1/G(0 1E(/ (