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Government Order on Allotment of New Account Codes for FY 2027-28

Government Order on Allotment of New Account Codes for FY 2027-28

Government Order: Allotment of New Account Codes for FY 2027-28

The Office of the Controller General of Accounts (CGA), under the Ministry of Finance, has issued a new Office Memorandum (OM) regarding the preparation of the upcoming union budget. This order provides instructions to all Ministries and Departments on how to apply for and allot new account codes for their schemes and budget lines for the Financial Year 2027-28.

  • Department: Ministry of Finance, Department of Expenditure, Office of Controller General of Accounts
  • Order/OM Number: F. No. P-29001/3/2020-DAMA-CGA/E-4891/169
  • Date: 08/10/2026
  • Subject: Allotment of New Account Codes for the Financial Year 2027-28
  • Applicable To: All Pr.CCAs/CCAs/Sr.CAS/CAs, Non-Civil Ministries, Departments, and UTs (without Legislature)

Main Provisions and What Has Changed

  • e-Lekha Portal Update: The 'Financial Year 2027-28' tab has been successfully activated on the e-Lekha platform.
  • Applying for New Heads: Ministries and Departments must now use this newly activated tab to submit online requests for New Heads of Account to incorporate new schemes or budget lines.
  • Proper Formatting Required: The nomenclature and descriptions of the account heads must be entered in proper case (e.g., standard capitalization). Utilizing ALL CAPITAL LETTERS is strictly prohibited, as previously instructed in OM No. 3343 dated 11.04.2025.
  • Classification Accuracy: It is mandatory that the classification (Major Head, Minor Head, etc.) exactly matches the List of Major and Minor Head of Accounts (LMMHA).

Effective Date & Deadlines

This order is immediately applicable for the preparation of Detailed Demands for Grants (DDGs) for the Financial Year 2027-28. Ministries and Departments are strictly instructed to submit their online requests in advance to ensure the DAMA Section has sufficient time for examination and allotment of appropriate codes.

Important Points Employees Should Know

  • Account Code Directory of the Public Financial Management System (PFMS) will be shared with the Union Budget Information System (UBIS) to prepare the Detailed Demands for Grants (DDGs).
  • Requests for new account codes must be processed exclusively through the DAMA Section of the Office of the Controller General of Accounts.
  • If any existing descriptions in the Functional Head Master are incorrectly listed in capital letters, they must be changed to proper case by checking against the LMMHA.

Frequently Asked Questions (FAQs)

Q: Where should online requests for new account heads for FY 2027-28 be submitted?
A: Requests must be submitted online using the newly activated "Financial Year 2027-28" tab in the e-Lekha system.
Q: Can account head descriptions be written in ALL CAPITAL LETTERS?
A: No. The descriptions of heads of account must be written in proper case. Existing entries in all capitals should be edited and corrected.
Q: Who should Ministries approach for the allotment of New Account Codes?
A: Ministries and Departments must approach the DAMA (Data Analytics & Monthly Accounts) Section of the Office of Controller General of Accounts (CGA).

Disclaimer

Educational Purpose Only: The information provided in this article is for general informational and educational purposes only.

Accuracy & Mistakes: While every effort has been made to ensure accuracy, human errors or omissions may occur.

No Liability: Under no circumstances shall the author or this website be held liable for any loss arising from the use of this information.

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