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1. The rules in this volume describe the procedure relating to all financial transactions of the Government and to initial and compiled accounts to be maintained in offices subordinate to the Government. They are applicable to all departments of the State Government. For the Public Works and Forest departments the rules in this volume are supplemented by special account rules contained in Volumes VI and VII of the Financial Handbook.

1-A. Besides the rules contained in this volume, a number of rules bearing on matters which are more allied to the administrative working of the department, but which also reproduce instructions or orders dealing with financial or accounts matters have for the sake of convenience in their application been reproduced in departmental manuals. No new rule pertaining to financial or accounts matters shall be introduced in the departmental manuals, and no such rule which may already exist, shall be omitted or modified without a previous reference to the Government in the Finance Department.

2. The rules contained in this volume have been made by the authorities mentioned below in exercise of powers vested in them by statutory or other rules:

(1) Subsidiary rules made by Government in the Finance Department under Treasury Rules regarding the payment of moneys into, and the withdrawal of moneys from the Treasury; the custody and remittance of treasure; and regarding the receipt, payment, and custody of government moneys in offices other than Treasuries.

(2) Financial rules made by Government in the Finance Department under the rules made by the Governor under Article 166 of the Constitution relating to Financial matters, to the maintenance of accounts.

(3) The directions issued by the Comptroller and Auditor General of India with the approval of the President under Article 150 of the Constitution and under the rules made under paragraph 11 (3) of the Government of India (Audit and Accounts) order, 1936 (see Appendix I and Annexures thereto), as adapted by the India (Provisional Constitution) Order 1947, read with section 26 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service), Act 1971, (see Appendix 1 A) prescribing the methods or principles in accordance with which the accounts of the State should be kept in the Treasury, office or department and rendered to the audit and account officers on prescribed dates, and the form in, which the account should be rendered and also the form in which the initial or subsidiary accounts from which accounts so rendered are compiled or on which they are based, should be kept.

(4) Treasury Rules made by the Governor under Article 283(2) of the Constitution (and reproduced in Appendix II to this volume) have also been incorporated, where necessary, into the body of these rules at relevant places.

3. Rules bearing on the same subject, which are made by the different authorities mentioned in paragraph 2, have for facility of consultation been brought together as far as possible at one place. The modification of any particular rule included in this volume requires the approval of the authority by whom it has been made.

3-A. Rules contained in this volume will be supplemented by the Rules contained in the Compilation of the Central Treasury Rules and Government Securities Manual.


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