VOLUME III FOURTH EDITION (REVISED) 2013

1 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.

2 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.

3 , under the relevant articles. Portions in the Central account code which are not applicable to this State, for example, Takavi Works and Cemetery Works have been omitted. This VOLUME contains the Auditor-General's directions regarding the initial and subsidiary accounts to be kept by Public Works Officer's and the accounts to be submitted by the Public Works Officers to the Audit and Accounts Office. Though the Auditor-General's code contains directions regarding the accounts to be kept by the Forest Department Officers also, they have been omitted from this VOLUME .

4 The inclusion of these directions will be considered as soon as steps are taken to compile a unified Forest code . The forms prescribed in this VOLUME are included in the Book of Forms' which is issued separately. The directions and rules contained in this code supersede the corresponding rules and instructions in force till now on matters with which this code deals. Amendments to the Auditor-General's rules included in the kerala account code VOLUME III can be made only by the Auditor-General with the approval, where necessary, of the President.

5 The State Government have power to alter the local rulings relating to matters in respect of which the Auditor-General's rules vest power in the State Government to frame rules. Any Officer who notices any error or omission in this code should report it to the Chief Engineer and if the Chief Engineer considers that there is a real error or omission requiring amendment, he should submit suitable proposals to the Government in the Public Works Department through the Accountant General. The Public Works Department will forward such proposals with their remarks to the Finance Department for necessary action P.

6 S. PADMANABHAN, Finance Secretary. PREFACE TO THE THIRD EDITION . The second EDITION of this code was issued in 1965 and directions regarding the accounts to be kept by the Forest Departmental Officers could not be included in that EDITION since there was no unified Forest code at that time. The kerala Forest code Vol. II was issued in 1973. In the present EDITION , the Forest code is included as Part III. This revised EDITION includes also amendments to the Auditor-General's rules issued since 1965. Another important change effected in this VOLUME is the reclassification of head of accounts on the basis of Reforms in the Structure of Budget and Accounts brought into effect from 1974-75.

7 The relevant Articles and the Appendices of this VOLUME have been suitably modified effecting substantial changes and replacing the old Articles. Thiruvananthapuram, RABINDRAN NAIR, 4-11-1976. Finance Secretary. PREFACE TO THE FOURTH EDITION . The third EDITION of this code was issued in 1976. All the amendments up to 31-12-1990 have been incorporated in this EDITION . The forms included in this volumes are available in the Book of Forms . The Departments and officers may bring to the notice of the Finance Department any omission or discrepancy noticed in this VOLUME .

8 Thiruvananthapuram, M. MOHAN KUMAR, 28-2-1992. Commissioner & Secretary (Finance). i CONTENTS. PART I GENERAL. Chapter I General Articles A. Introductory .. 1. B. Public Works .. 2 3. C. Other Departments .. 4 7. D. Definitions .. 8. E. Miscellaneous .. 9. PART II PUBLIC WORKS ACCOUNTS. Chapter II Classification of Public Works Receipts and Expenditure A. General .. 10 13. B. Transactions with other Government and Departments .. 14 17. C. Inter-Divisional Transfers .. 18 19. D. Revenue Receipt .. 20 21. E. Works Expenditure . (i) Original Works or Repairs.

9 22. (ii) Civil Works .. 23 24. (iii) Irrigation, Navigation, Embankment and Drainage Works .. 25 30. (iv) Non-Government Works .. 31 34. (v) Famine Relief Works .. 35. (vi) Road Development Works .. 36. ii Articles F. Expenditure on stores .. 37. G. Establishment and Tools and Plant Charges .. 38 42. H. Grants-in-aid .. 43 46. I. Suspense Transactions . (i) General .. 47. (ii) Purchase .. 48 50. (iii) Stock . (a) General .. 51. (b) Manufacture .. 52. (c) Land and Kilns .. 53. (iv) Miscellaneous Advances .. 54 57. (v) Workshop Suspense.

10 62. J. Workshop Transactions .. 63 64. K. Recoveries of Expenditure .. 65 72. L. Deposits .. 73 74. M. Miscellaneous Transactions .. 75 78. Chapter III Accounts to be kept in Public Works Offices SECTION I CASH ACCOUNTS. A. General .. 79. B. Cash Book . (i) Upkeep .. 80 81. (ii) Balancing .. 82 83. (iii) Rectification of Errors .. 84 85. C. Imprest account .. 86 87. D. Temporary Advance account .. 88. E. Settlement of Accounts with Treasuries .. 89 90. iii Articles SECTION 2 STORES ACCOUNTS.. General .. 91 93.. Stock . (i) General .. 94 95.