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Chapter 5 GAR

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Dibyendu Das

The document outlines rules for classifying recoveries of expenditure in government accounts. It discusses how recoveries should be classified depending on whether they are between government departments, commercial departments, or non-government entities. Recoveries between government departments are generally classified as deductions from gross expenditure, while recoveries involving non-government parties are typically classified as receipts. The document provides examples of common types of recoveries and how they should be reported in appropriation accounts.

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Chapter 5 GAR

Uploaded by

Dibyendu Das
11 views2 pages
The document outlines rules for classifying recoveries of expenditure in government accounts. It discusses how recoveries should be classified depending on whether they are between government departments, commercial departments, or non-government entities. Recoveries between government departments are generally classified as deductions from gross expenditure, while recoveries involving non-government parties are typically classified as receipts. The document provides examples of common types of recoveries and how they should be reported in appropriation accounts.

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The document outlines rules for classifying recoveries of expenditure in government accounts. It discusses how recoveries should be classified depending on whether they are between government departments, commercial departments, or non-government entities. Recoveries between government departments are generally classified as deductions from gross expenditure, while recoveries involving non-government parties are typically classified as receipts. The document provides examples of common types of recoveries and how they should be reported in appropriation accounts.

Copyright:

© All Rights Reserved
Download as DOCX, PDF, TXT or read online from Scribd
Download as docx, pdf, or txt
11 views2 pages

Chapter 5 GAR

Uploaded by

Dibyendu Das
The document outlines rules for classifying recoveries of expenditure in government accounts. It discusses how recoveries should be classified depending on whether they are between government departments, commercial departments, or non-government entities. Recoveries between government departments are generally classified as deductions from gross expenditure, while recoveries involving non-government parties are typically classified as receipts. The document provides examples of common types of recoveries and how they should be reported in appropriation accounts.

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Rules regarding classification of recoveries of Expenditure in Government Accounts

1. The word recovery is used to denote _____.


2. Examples of recovery _______.
3. When services or supplies are made to non-government party or another government
(including local fund and government outside India) recoveries of expenditure shall be
classified as ________.
4. When a Government undertakes a service merely as an agent of a private body, so that
the entire cost of the service is recovered from that body, the net cost to Government
being nil, the recoveries may be taken in___________________.
5. In the case of projects, jointly executed by several Governments, where the expenditure is to be
shared by the participating Governments in agreed proportions, but the expenditure is ab initio
incurred by one Government and shares of another participating Governments recovered
subsequently, such recoveries from other Governments should be exhibited as _______under
the relevant expenditure head of account in the books of the Government incurring the
expenditure initially.
6. If recoveries are made by one department from another department of the same government,
such recoveries shall be classified as _________.
7. In case of commercial department like Railway, Department of Post, Department of
Telecommunication and Departmental commercial undertaking (A.I.R.), if recoveries are
made by one department from another department of the same government, such recoveries
shall be classified as _________.
8. Central Purchase Organization procures stores in respect of any department, then —
Recoveries of fees for purchase, Inspection etc., effected by the Central Purchase Organization is
treated as ________of the concerned departments.
9. Recoveries realized by one department from another department of the same govt. – such
recoveries shall be shown in the relevant Demand for Grant as ________under the appropriate
major head of account.
10. Recovery actually effected, irrespective of the year_________, shall be adjusted in accounts as
________and exhibited in the ________to be attached to the ________of the year_________. ( In
case of Noncommercial Department).
11. Recovery by a commercial department in respect of services rendered to other departments
in pursuance of the proper functions for which the department is constituted - recoveries
shall be classified as_______.
12. Where, a commercial department or a departmental commercial undertaking acts as an agent of
another department for the discharge of functions not germane to the essential purpose of the
department, the recoveries shall be classified as _______.
13. Receipts and recoveries on capital Accounts in so far as they represent recoveries of expenditure
previously debited to a Capital Major head shall be taken in _________under the major head
concerned.
14. The ________estimates of a work take cognizance of all anticipated receipts from sale proceeds of
materials, plant, etc. received from the old structure.
15. Receipts under "stock and suspense" are by their very nature inseparable from the_______.
16. The above two categories shall notwithstanding anything to the contrary provided by or under the
rules in this Chapter, be treated as ______.

1. repayment of or payment by another department of the same Government or


by another Government or by a non-Government party (including public sector
undertakings, autonomous bodies and private persons and bodies to a
Government Department) which initially incurred the charge and classified it in
the accounts as final expenditure by debit to revenue or capital heads of
accounts.
2. Recoveries towards establishment charges, tools and plants, fees for
procurement or inspection of stores, or both etc. effected at percentage rates
or otherwise, are some examples.
3. receipts of the Government rendering such services or supplies
4. reduction of expenditure
5. abatement of charges
6. Deduction from gross expenditure.
7. receipts of that department
8. Receipts
9. "below the line" recovery
10. to which it relates, in reduction of expenditure, schedule of recovery, Appropriation
Accounts, in which the recovery is effected
11 Receipts
12 reduction of expenditure
13 reduction of expenditure
14 Technical
15 expenditure recorded under the main head
16 reduction of gross expenditure.

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