Government accounts of India

E545558

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.

All labels observed (2)

How this entity was disambiguated

Statements (49)

Predicate Object
instanceOf government accounting framework ⓘ
public financial management system ⓘ
administeredBy Department of Economic Affairs, Ministry of Finance ⓘ
Department of Expenditure, Ministry of Finance ⓘ
Ministry of Finance, Government of India ⓘ
linked to: Ministry of Finance
auditedBy Comptroller and Auditor General of India ⓘ
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 ⓘ
Article 267 of the Constitution of India ⓘ
Article 283 of the Constitution of India ⓘ
Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 ⓘ
Constitution of India ⓘ
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 ⓘ
Contingency Fund of India ⓘ
Public Account of India ⓘ
includesInstrument Appropriation Accounts of the Union Government ⓘ
Finance Accounts of the Union Government ⓘ
Monthly accounts of civil ministries ⓘ
Union Government budget ⓘ
legalBasis Appropriation Acts passed by Parliament of India ⓘ
Civil Accounts Manual ⓘ
Finance Acts passed by Parliament of India ⓘ
General Financial Rules of the Government of India ⓘ
maintainedBy Union Government of India ⓘ
linked to: Union Government
monitoredBy Parliament of India ⓘ
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 ⓘ
Treasury operations of the Government of India ⓘ
Union Government budgetary process ⓘ
reportedBy Controller General of Accounts ⓘ
reviewedBy Committee on Public Undertakings of Parliament ⓘ
Public Accounts Committee of Parliament ⓘ
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 ⓘ

How these facts were elicited

Referenced by (2)

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

Consolidated Fund of India → category → Government accounts of India ⓘ
Government accounts of India → includesInstrument → Finance Accounts of the Union Government ⓘ
linked to: Government accounts of India