The Civil Accounts Manual contains instructions and detailed procedures relating to payment by Pay and Accounts Offices and by cheque drawing DDOs of Civil Ministries/Departments of the Central Government and accounting, compilation, consolidation, preparation of annual accounts and inter-departmental, inter-governmental adjustments and ancillary matters which are required to be followed by Accounts Offices. These instructions cover most of the facets thereof (except reconciliation of Reserve Bank deposits) and include standardised forms of various accounts registers/records/returns required to be maintained and or submitted by such offices.

2. The broad features of the departmentalised accounting system are included in the first Chapter. Until the centralised pattern (comprising sections formed to deal with specialised items of work) prevailing in Supply Accounts Organisation continues, the instructions and procedures contained herein are permitted to be modified by the Chief Controller of Accounts, Department of Supply to the extent considered necessary.

3. Except to the extent specifically modified in this Manual end in the detailed schemes for departmentalisation of accounts adopted for different Ministries/Departments, the rules and orders contained in (a) the General Financial Rules, (b) the Compilation of Treasury Rules of Central Government, and (c) Account Code Volume I will continue to be applicable. New sets of rules in replacement of those referred to in (b) and (c) are being finalised so as to dovetail with the provisions and procedures under the departmentalised accounting system and will be published separately.

4. The Civil Accounts Manual is in replacement of the provisions contained in the "Handbook of Accounting Instructions under the departmentalised accounting system" (Second Edition) issued by the Ministry of Finance, Department of Expenditure (Special Cell). The provisions relating to transitory items of work/ procedures enabling the switch over of work from the offices of Accountants General to that of the organisations set up under the departmentalised accounting system have not been reproduced in this Manual as the transitory phase is practically over. However, the relevant provisions contained in the Handbook relating to this aspect may be treated as valid, wherever such a point of reference arises.

New  Delhi.
Dated 23rd May, 1981.

( K. LALIT )
Controller General of Accounts.