85. For the definition of the term "Government" and the manner in which transactions between two Governments will be adjusted, see directions (2) given by the Comptroller and Auditor General under section 168 of the Act reproduced in Appendix IX (see also paragraph 85-A.)

85-A. The procedure to be followed in accounting for and adjusting against the balances of this Government for other Governments, the transactions on account of receipts tendered or payments made in the State on account of other Governments or within the jurisdiction of another Government on account of this Government, are laid down in Treasury Rules 33—36, Appendix II.

NOTE—Payments to private parties outside the State on account of supplies made or services rendered, should, as far as practicable, be made direct by the drawing officer by means of bank drafts.

85-AA. A period of three years has been accepted by the Central Government and the State Government for the re-audit of past transactions involving errors in classification.

This limit action should be regarded as a convention rather than a rigid accounting rule.