Up-dation of Master Account Code Directory during lock-in period of the budgetary preparation for the FY 2026-27

Government of India

Ministry of Finance, Department of Expenditure

Office of Controller General of Accounts

Mahalekha Niyantrak Bhawan, E-Block, INA, New Delhi

No: P-29001/3/2020-DAMA-CGA/E-4891/431 Dated: 28.01.2026

OFFICE MEMORANDUM

Subject: Up-dation of Master Account Code Directory during lock-in period of the budgetary preparation for the FY 2026-27-reg

It is informed that during the lock-in period of the budgetary preparation for FY 2026-27, the main UBIS Server is disconnected from the internet and other outside networks.

2. In the absence of integration of the UBIS with the PFMS, it will not be possible to follow the conventional mechanism of requesting the DAMA section, O/o CGA for opening of new codes in the Master Account Code Directory of the O/o CGA by the respective Ministries/Departments.

3. In view of the above, it is informed that the opening of new head of account (Expenditure Head) may be kept in abeyance from 28.01.2026 until the laying of the budget in the Parliament on 1st February 2026.

This issues with the approval of the Controller General of Accounts.

(Samya Bhushan)
Asstt. Controller General of Accounts (A&FR)

To:
1. The Pr. CCAs/CCAS/CAS(IC)
2. The Head of Accounting Organization (Non-civil Ministries/Departments)
3. Sr. Accounts Officer (GIFMIS) with the request to upload the OM on CGA's website

Download Official OM (PDF)

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