J&K Introduces New Grant-In-Aid Classification

2026-01-07 12:03:50

(MENAFN- Kashmir Observer) Srinagar- The Jammu & Kashmir Government has decided that Grant-in-Aid expenditure will no longer be booked under a single head but classified into three distinct categories.

In a circular the Finance Department has intimated that the newly adopted heads are 031 -GIA (General), 035 -GIA (Creation of Capital Assets) and 036 – GIA (Salary).

The move comes after the Principal Accountant General, J&K, advised the Union Territory Government to adopt this classification.

In two separate communiqués, the Principal Accountant General informed the Finance Department that booking expenditure against Grant-in-Aid under a single detailed head“028 – Grant-in-Aid” is not in conformity with the recommended classification structure.

“Accordingly, it has been recommended that expenditure on Grant-in-Aid be booked under distinct detailed heads, viz. GIA-Creation of Capital Assets, GIA-General, and GIA-Salary, as part of the exercise on Rationalization and Harmonization of Primary Units of Appropriation (PUA)/Object Heads (OH),” reads the Finance Department's circular.

The move is part of a rationalization and harmonization initiative aimed at achieving pan-India uniformity in the economic classification of government expenditure. The initiative will also facilitate comparability of identical classes of expenditure across Union Territories, State Governments, and the Union Government.

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