Ministry of Finance
Department of Expenditure
Controller General of Accounts
(Monthly Accounts Section)
No.S-11022/02/Misc. /M.A/cs/2013-14
Dated -2_g February, 2014.
OFFICE MEMORANDUM
Subject: Procedure/Checks to be adopted/exercised for applying of numeric
codes.
In order to clarify the Frequently Asked Questions (FAQ) on the subjeci
cited above, following guidelines have been summarized. Ministries/Departments are
requested to strictly follow these guidelines in future. These guidelines are based on
Rule 73 of GFR and Article 150 of the Constitution.
Opening of Numeric Codes for a financial
year before approval of the DDG by the
Parliament
Opening of Numeric Codes after approval
of the DDG by the Parliament
Questions
Answers
Questions
Answers
Opening
of
Major/Sub Major/
Minor Head which
are not listed in
LMMH
Approval
of
C&AG
and
Budget Division,
Min. of Finance is
required
Opening
of
Major/Sub Major/
Minor Head which
are not listed in
LMMH
Approval
of
C&AG
and
Budget Division,
Min. of Finance is
required
Opening of Sub
head/ Detailed Head
Approval
of
Budget Section
of the concerned
Ministry
Opening of Sub
head/ Detailed Head
Approval
of
Budget Division,
Ministry of
Finance
Not applicable
Opening of new 15
digits account head
which is not
appearing in DDG
Approval
of
Budget Division,
Ministry of
Finance
Not applicable
Opening of new 15
digits account head
for operation of
Supplementary
Grants
obtained
during the year
Approval
of
Budget Division,
Ministry
of
Finance
I
For opening of:
(i)
Receipts heads at Major/Sub-Major/Minor head level which are not listed in
LMMH- Approval of C&AG & Budget Division is required
(ii)
Receipts heads at sub/detailed head level- Approval of Head of Department is
required.

(Alok Kumar Verma)
Dy. Controller General of Accounts
To
All CCAs/CAs