Jammu, Jan 6: The government has introduced new detailed heads for booking Grant-in-Aid expenditure to ensure uniform classification and better financial discipline from the financial year 2026–27.

According to a circular issued by the Finance Department, Grant-in-Aid expenditure will no longer be booked under a single head but will be classified under three distinct heads—GIA (General), GIA (Creation of Capital Assets), and GIA (Salary).
The move followed recommendations from the Principal Accountant General (A&E) and the Comptroller and Auditor General of India to align the Union Territory’s accounting structure with the Union Government and other States and UTs, enabling better comparison and transparency in government spending.
As such, all Administrative Departments have been directed to provide component-wise details of funds already projected under the existing Grant-in-Aid head on the BEAMS portal to facilitate proper budgetary provisions under the new heads in the Budget Estimates for 2026–27.