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VOLUME III FOURTH EDITION (REVISED) 2013

GOVERNMENT OF KERALA. THE KERALA ACCOUNT CODE. VOLUME III. FOURTH EDITION ( revised ). 2013 . Issued by the Authority of the Government of Kerala FINANCE DEPARTMENT. Price: `. Official Website: GOVERNMENT OF KERALA. 2013 . PREFACE. Consequent on the formation of Kerala, the Treasury, Financial and Account Rules in vogue in the former Travancore-Cochin area and in the territories transferred from Madras required unification. While unifying the rules, action has also been taken to revise the existing rules to bring them in conformity with Constitutional requirements. The revised rules are accordingly issued in three Codes, namely the Kerala Treasury Code, the Kerala Financial Code and the Kerala Account Code. The Kerala Account Code is issued in three Volumes. It contains the Comptroller and Auditor-General's rules issued in his Account Code. The rules and orders issued by the State Government on matters on which the Auditor-General's rules vest powers in the State Government to frame or issue rules and certain rules of local interest based on the rules now in force in the State which are not inconsistent with the basic principles laid down by the Auditor-General have been incorporated as Local Rulings, Illustrations etc.

THE KERALA ACCOUNT CODE VOLUME III FOURTH EDITION (REVISED) 2013 Issued by the Authority of the Government of Kerala FINANCE DEPARTMENT Price: ` Official Website: www.finance.kerala.gov.in

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