Government accounts of India

E545558

government accounting framework public financial management system

Government accounts of India are the structured financial records and funds through which the Union government receives, holds, and spends public money in accordance with constitutional and legal provisions.

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Statements (49)

Predicate	Object
instanceOf	government accounting framework ⓘ public financial management system ⓘ
administeredBy	Department of Economic Affairs, Ministry of Finance NERFINISHED ⓘ Department of Expenditure, Ministry of Finance NERFINISHED ⓘ Ministry of Finance, Government of India NERFINISHED ⓘ
auditedBy	Comptroller and Auditor General of India NERFINISHED ⓘ
country	India ⓘ
currency	Indian rupee ⓘ
feature	parliamentary authorization required for expenditure from the Consolidated Fund of India ⓘ segregation of transactions into Consolidated Fund, Contingency Fund and Public Account ⓘ
governedBy	Article 266 of the Constitution of India NERFINISHED ⓘ Article 267 of the Constitution of India NERFINISHED ⓘ Article 283 of the Constitution of India ⓘ Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 NERFINISHED ⓘ Constitution of India NERFINISHED ⓘ Constitutional provisions on Consolidated Fund, Contingency Fund and Public Account ⓘ
includesCategory	capital expenditure ⓘ capital receipts ⓘ debt and other liabilities ⓘ loans and advances ⓘ revenue expenditure ⓘ revenue receipts ⓘ
includesFund	Consolidated Fund of India NERFINISHED ⓘ Contingency Fund of India NERFINISHED ⓘ Public Account of India NERFINISHED ⓘ
includesInstrument	Appropriation Accounts of the Union Government NERFINISHED ⓘ Finance Accounts of the Union Government NERFINISHED ⓘ Monthly accounts of civil ministries ⓘ Union Government budget ⓘ
legalBasis	Appropriation Acts passed by Parliament of India NERFINISHED ⓘ Civil Accounts Manual NERFINISHED ⓘ Finance Acts passed by Parliament of India NERFINISHED ⓘ General Financial Rules of the Government of India NERFINISHED ⓘ
maintainedBy	Union Government of India NERFINISHED ⓘ
monitoredBy	Parliament of India NERFINISHED ⓘ
purpose	to ensure accountability for public money ⓘ to provide financial information for budgeting and control ⓘ to record receipts and expenditure of the Union Government ⓘ
relatedTo	Fiscal Responsibility and Budget Management framework in India NERFINISHED ⓘ Treasury operations of the Government of India ⓘ Union Government budgetary process ⓘ
reportedBy	Controller General of Accounts NERFINISHED ⓘ
reviewedBy	Committee on Public Undertakings of Parliament NERFINISHED ⓘ Public Accounts Committee of Parliament NERFINISHED ⓘ
scope	covers all receipts and expenditures of the Union Government except those specifically excluded by law ⓘ
usesAccountingBasis	cash basis of accounting ⓘ
usesClassification	major, minor, sub-major, and detailed heads of account ⓘ plan and non-plan classification (historically, before its abolition) ⓘ revenue and capital classification of receipts and expenditure ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Consolidated Fund of India → category → Government accounts of India ⓘ