Opening of Heads of Account (numeric codes) – Consolidated guidelines by CGA vide OM dated 2509-2026
P-35004/13/2020-DAMA-CGA-Part(1)/E-5184/150
Government of India
Ministry of Finance
Department of Expenditure
O/o Controller General of Accounts
Mahalekha Niyantrak Bhawan
E-Block. GPO Complex. INA.
New Delhi-110023
Email: [email protected]
Dated: – 25th September, 2026
OFFICE MEMORANDUM
Subject:- Consolidated guidelines on opening of Heads of Account (numeric codes) – reg.
1. Reference is invited to (i) O.M. No. S-11022/02/Misc./M.A/cs/2013-14/896 dated 28.02.2014 of the Controller General of Accounts (CGA) and (ii) O.M. F.No.15(3)-B(D)/2024 dated 29.02.2024 (copy enclosed) of the Budget Division, Department of Economic Affairs (DEA), on the procedure and checks for opening of Heads of Account. The CGA guidelines, based on Article 150 of the Constitution, Rule 79 of GFR, 2017 and the additional instructions of the Budget Division, DEA are consolidated below for strict compliance.
2. Approvals for Heads under Demands for Grants: Approval of the following authorities shall be obtained, depending on the stage of the Detailed Demands for Grants (DDG):
| Head of Account | Before approval of DDG by Parliament | After approval of DDG by Parliament |
| Major / Sub-Major / Minor Head not listed in LMMHA | Advice of the C&AG. Consultation with the Budget Division, DEA, is also required in cases involving accounting procedures. | |
| Sub Head / Detailed Head / Object Head | Budget Division, DEA | Budget Division, DEA |
LMMHA: List of Major and Minor Heads of Accounts
3. Receipts and Public Account Heads. Approval required is as under:
| Type of Head | Major / Sub-Major / Minor Head not listed in LMMHA | Sub Head / Detailed Head |
| Receipts | Advice of the C&AG, Consultation with the Budget Division, DEA, is also required in cases involving accounting procedures. | Head of Department |
| Public Account |
4. Formal approval or issuance of amendments through correction slips is not required for the opening of new Minor Heads specified in Para 1.2 of General Directions of the LMMHA.
5. Submission of proposals.
- a) The approvals/sanctions required under paras 2 to 4 shall be forwarded to the DAMA Section, O/o CGA, simultaneously with the request letter for opening of the Head (approved by the CCA/CA concerned), for verification and acceptance of the applied Heads.
- b) All requests for opening of new numeric code shall be submitted by the Principal Accounts Office through e-Lekha/PFMS.
6. This O.M. consolidates the instructions for ease of reference and does not supersede the O.M.s cited in para 1 but should be read along with them.
7. This issues with the approval of Competent Authority.
(Dr Madhu Sharma)
Sr. Dy. Controller General of Accounts
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