Section 1500 in Departmentalisation of Union Accounts (Transfer of Personnel) Act, 1976
1500.
Object and Reason.- The present account system applicable to most Ministries and Departments is essentially external to financial management functions in that payment are made by the treasuries and accounts are complied by the Audit and Accounts offices under the control of the Comptroller and Auditor General on the basis of initial and subsidiary accounts received by them from the treasuries. This system worked fairly well when governmental business was limited. With the increase in the volume and variety of governmental business and the continual stepup of development outlays the system has proved inadequate to the administration's tasks.2. The scheme of separation of accounts from audit is to he implemented in the Ministry of Communications, Ministry of Tourism and Civil Aviation and the Ministry of Industry and Civil Supplies from 1st April, 1976. The remaining Ministries will also be covered gradually by the 1st October, 1976. The taking over of accounting functions from the Comptroller and Auditor-General involve the transfer of a large number of employees of the Indian Audit and Accounts Department to the Ministries and Departments of the Government of India and offices under them. The transfer of so many employees working under the Comptroller and Auditor General has to be effected in such a manner that it does not entail serious administrative problems. To achieve this object, the Departmentalisation of Union Accounts (Transfer of Personnel) Ordinance, 1976 (2 of 1976) was promulgated by the President on Ist March, 1976.3. The Ordinance empowers the Central Government to transfer officers and employees from the Indian Audit and Accounts Department to any Ministry or Department of the Central Government or any of its attached and subordinate offices, on the advice of a Committee. It provides for constitution of one or more Advisory Committees to assist the Government in the selection of personnel to be transferred. Persons transferred from the Indian Audit and Accounts Department will cease to be employees of the said Department and will hold office in the Ministry. Department or office thereunder with such designations as the Central Government may specify. The transferred officers and employees will be entitled to be appointed to posts carrying scales of pay not less favourable than those of the Post held by them immediately before the date of such transfer. Substantive status, if any, will be protected.4. The Bill seeks to replace the Ordinance mentioned above. S.O.R. Gazette of India, 23-3-76, II Section 2, Ext., p. 725.[8th April 1976.]An Act to provide for the transfer of officers serving in the Indian Audit and Accounts Department to any Ministry, Department or office of the Central Government for facilitating the efficient discharge by such Ministry, Department or office of the responsibility in connection with compiling the accounts thereof.BE it enacted by Parliament in the Twenty-seventh Year of the Republic of India as follows:-
