82-A. Heads of Departments should submit annually to the Accountant General statements showing the remissions of revenue and abandonments of claims to revenue sanctioned during the preceding year by the competent authorities in exercise of the discretionery powers vested in them otherwise than by law or rule having the force of law. For inclusion in these statements remissions and abandonments should be classified broadly which reference to the grounds on which they were sanctioned, and a total figure should be given for each class. A brief explanation of the circumstances leading to the remission should be added in the case of each class.

NOTES—(1) A list of remissions which should be reported to the Accountant General under this paragraph is given in Annexure A. The list is not exhaustive and further instances of remissions granted in exercise of discretionary powers may be added to the list from time to time on the advice of the Accountant General. No individual remission, however, which is below Rs. 200 need be reported to the Accountant General. The reports should reach the Accountant General not later than May 31 of each year.

(2) Where the administrative year does not coincide with the financial year, the figures of the former may, if this prove convenient to the departmental authorities, be reported to the Accountant General.

82-B. The rules contained in paragraphs 82 and 82-A are for the guidance of the executive officers. The following are the rules for the guidance of the accounting and audit officers.

Initial Accounts

I—Receipts—(a) If a claim be relinquished, it is not to be recorded on the expenditure side as a specific loss.

(b) If, however, money due to the Government has actually reached a Government servant and is then embezzled, stolen or lost, even though it may not have reached the Treasury and thus have passed into the public account it should be brought in to the public account as a receipt and then shown on the expenditure side by record under a separate head as loss.

NOTES—(1) Where losses of Government money are wholly or partially met by non-issue of pay or pension and the Audit Department authorised by applies the un-issued amount to meet the public claim, the resultant balance of the claim should alone be treated as a loss, the emoluments due being charged to pertinent head of account as if they had been drawn and used by the Government servant concerned in paying the public claim.

(2) The term "Government servant" used in this rule includes persons who, though not technically borne on a regular Government establishment are duly authorized to receive money on behalf of the Government.

II—Buildings, lands, stores and equipment—Losses or deficiencies need not be recorded under a separate head in the accounts, though they should be written off any value or commercial account that may be maintained. If any transactions under these categories are recorded under a suspense head in the Government account losses or deficiencies relating thereto must be written off the suspense head also.

III—Cash in hand, whether in Treasuries or as imprest with Government servants—All losses or deficiencies should be recorded under separate heads in the accounts.

NOTES—(1) The acceptance of counterfeit coins or notes is regarded as a loss of cash.

(2) Any recovery made in the course of the year in which the losses are brought to account is to be shown by deduction from the head under which the loss is recorded. Any recovery made after the accounts of the year are closed shall be shown as an item of receipt.

IV—Irregular or unusual payments should be recorded in the account with general reference to the ordinary rules of classification according to the nature of expenditure, for example, an overpayment of pay will be debited to the head "Pay." Similarly an excess payment for bricks manufactured will be debited to the work for which the bricks are used. It is only when special heads exist in the accounts for recording such charges as compensations for damages, irrecoverable temporary loans written off and the like, that unusual or extraordinary payments will be separately recorded.

V—Where losses are an inevitable feature of the working of a particular department, the major head of account under which the expenditure of that department is recorded should contain separate descriptive heads under which such losses may be recorded.