GOVT. ACCOUNTS

 💜💚💛💙

KERALA ACCOUNT CODE VOLUME 1

FORM OF ACCOUNTS
Main Division of Accounts

24
. (a) The Government Accounts shall be kept in the following three parts:—

Part I	Consolidated Fund	of India or of the State/ Union Territory concerned of India
Part II	Contingency Fund
Part III	Public Account	of India of the State concerned

GENERAL

PERIOD OF ACCOUNTS

21. The annual accounts of the Central, State and Union Territory Governments, which the Comptroller and Auditor-General is required to render, shall record transactions which take place during a financial year running from 1st April to 31st March. Similarly the Annual General Financial Statement (the Combined Finance and Revenue Accounts of the Central and State Governments in India) which the Comptroller and Auditor-General prepares shall record the transactions of the Central, State and Union Territory Governments for the same period.

കംപ്ലോളര്‍ ആന്റ്‌  ഓഡിറ്റര്‍ ജനറല്‍  നൽകേണ്ട കേന്ദ്ര, സംസ്ഥാന, കേന്ദ്രഭരണ സർക്കാരുകളുടെ വാർഷിക അക്കൗണ്ടുകൾ ഏപ്രിൽ 1 മുതൽ മാർച്ച് 31 വരെ നടക്കുന്ന സാമ്പത്തിക വർഷത്തിൽ നടക്കുന്ന ഇടപാടുകൾ രേഖപ്പെടുത്തും. അതുപോലെ തന്നെ കംപ്ലോളര്‍ ആന്റ്‌  ഓഡിറ്റര്‍ ജനറല്‍  തയ്യാറാക്കുന്ന വാർഷിക പൊതു ധനകാര്യ പ്രസ്താവന (ഇന്ത്യയിലെ കേന്ദ്ര, സംസ്ഥാന സർക്കാരുകളുടെ സംയോജിത ധനകാര്യ, റവന്യൂ അക്കൗണ്ടുകൾ) കേന്ദ്ര, സംസ്ഥാന, കേന്ദ്രഭരണ സർക്കാരുകളുടെ ഇടപാടുകൾ അതേ കാലയളവിൽ രേഖപ്പെടുത്തും.

Note:—

The Government accounts of a year may be kept open for a certain period in the following year of completion of the various accounting process inter alia in respect of the transactions of March for the carrying out of certain inter-departmental adjustments and for the closing of the accounts of several Provident Funds and Suspense heads. Adjustments may also be made after the close of the year owing to mispostings and misclassifications coming to notice after 31st March.  

ചില അന്തർ വകുപ്പുതല ക്രമീകരണങ്ങൾ നടപ്പിലാക്കുന്നതിനും അവസാനിക്കുന്നതിനുമായി മാർച്ചിലെ ഇടപാടുകളുമായി ബന്ധപ്പെട്ട് വിവിധ അക്കൗണ്ടിംഗ് പ്രക്രിയകൾ പൂർത്തിയാക്കിയ അടുത്ത വർഷത്തിൽ ഒരു വർഷത്തെ സർക്കാർ അക്കൗണ്ടുകൾ ഒരു നിശ്ചിത കാലയളവിൽ തുറന്നിരിക്കാം. നിരവധി പ്രൊവിഡന്റ് ഫണ്ടുകളുടെയും സസ്‌പെൻസ് ഹെഡുകളുടെയും അക്കൗണ്ടുകൾ. മാർച്ച് 31 ന് ശേഷം തെറ്റായ പോസ്റ്റുകളും തെറ്റായ വർഗ്ഗീകരണങ്ങളും ശ്രദ്ധയിൽപ്പെട്ടതിനാൽ വർഷാവസാനത്തിനുശേഷം ക്രമീകരണങ്ങളും നടത്താം.

An actual transaction taking place after 31^st March should not, however, be treated as pertaining to the previous financial year even though the accounts for that year may be open for the purposes mentioned above. 

എന്നിരുന്നാലും, മാർച്ച് 31 ന് ശേഷം നടക്കുന്ന ഒരു യഥാർത്ഥ ഇടപാട്, മുൻ സാമ്പത്തിക വർഷവുമായി ബന്ധപ്പെട്ടതായി കണക്കാക്കരുത്, എന്നിരുന്നാലും മുകളിൽ സൂചിപ്പിച്ച ആവശ്യങ്ങൾക്കായി ആ വർഷത്തെ അക്കൗണ്ടുകൾ തുറന്നിരിക്കാമെങ്കിലും.

1. The annual accounts of Governments, which the Comptroller and Auditor General is required to render, shall record transactions which take place
(A) During a financial year from 1st April to 31st March 
(B) During a year from 1st January to 31st December
(C) During a year from 1st September to 31st August
(D) None of the above

2. What is the accounting period adopted by Governments in India for preparing the Annual Accounts ?
(A) 1st April to 31st March
(B) 1st January to 31 December
(C) 1st March to the last day of February
(D) None of the above

3. .What is the cash basis of accounts?
(A) Actual cash receipt and disbursement basis accounting
(B) Cash Accrual basis accounting
(C) Transaction through book adjustment
(D) None of these

4. Misclassification of an expense incurred on 12th March 2020 has detected on 14th April 2020. This mistake can be rectified in the accounts for which year ?
(A)2019-20
(B) 2020-21.
(C) Cannot be rectified
(D) None of the above

CASH BASIS OF ACCOUNTS

22.  With the exception of such book adjustment as may be authorised by any rules included in this Code or by any general or special orders issued by Government after consultation with the Comptroller and Auditor-General, the transactions in Government accounts shall represent the actual cash receipts and disbursements during a financial year as distinguished from amounts due to or by Government during the same period.

ഈ കോഡിൽ‌ ഉൾ‌പ്പെടുത്തിയിരിക്കുന്ന ഏതെങ്കിലും നിയമങ്ങൾ‌ അല്ലെങ്കിൽ‌ കംപ്ലോളര്‍ ആന്റ്‌  ഓഡിറ്റര്‍ ജനറലുമായി രുമായി കൂടിയാലോചിച്ച ശേഷം സർക്കാർ പുറപ്പെടുവിച്ച പൊതുവായ അല്ലെങ്കിൽ‌ പ്രത്യേക ഉത്തരവുകൾ‌ അംഗീകരിച്ചേക്കാവുന്ന അത്തരം പുസ്തക ക്രമീകരണം ഒഴികെ, സർക്കാർ അക്കൗണ്ടുകളിലെ ഇടപാടുകൾ‌ യഥാർത്ഥ പണ രസീതുകളെ പ്രതിനിധീകരിക്കും ഒരു സാമ്പത്തിക വർഷത്തിൽ വിതരണം ചെയ്യുന്നത് അതേ കാലയളവിൽ സർക്കാരിന് നൽകേണ്ട തുകയിൽ നിന്ന് വ്യത്യസ്തമാണ്.

🆀 The transactions in Govt. accounts shall represents the actual cash receipts and disbursements during a financial year is :
(A) Double entry system of accounts
(B) Cash basis of accounts
(C) Accrual basis of accounts
(D) None of the above

🆀 The transactions in Government accounts in a financial year shall represent :
(A) The actual cash receipts and disbursements during a financial year
(B) Amount due to be received by Government
(C) Amount due to be expended by Government
(D) None of the above

🆀:-Accounting of transactions on the basis of actual cash payments and cash receipt is called __________?         

A:-Cash basis accounting 

B:-Accrual basis accounting 

C:-Hybrid System of accounting 

D:-Double entry accounting 

CURRENCY IN WHICH ACCOUNTS ARE KEPT

23. The accounts of Government, kept in India shall be maintained in Indian Currency.ഇന്ത്യയിൽ സൂക്ഷിച്ചിരിക്കുന്ന ഗവൺമെന്റിന്റെ അക്കൗണ്ടുകൾ ഇന്ത്യൻ കറൻസിയിൽ സൂക്ഷിക്കും 

🆀   Indian accounts are kept in:

(A) Dollars

(B) Euro Indian

(C) Sterling 
(D) Indian Currency 

23

 

With the exception of transactions representing certain genuine sterling assets and liabilities of the Central Government, all transactions of the Central and  State Governments, taking place in the United Kingdom shall be passed on monthly to India through the Account Current between England and India and brought to account finally in the Indian books after they have been converted into Indian Currency.  Transactions of a genuine sterling character, e.g., those of the Central Government under certain Debt, Deposits, Advances, Suspense and Remittance heads of the balances of which are kept in sterling shall be accounted for finally in the books of the High Commissioner for India in London. In the Annual (Finance) Accounts of the Central Government, these transactions shall be combined with the connected Indian transactions and exhibited in rupees whereas in the Combined Finance and Revenue Accounts of the Central and State Governments they shall be shown both in rupees and sterling.

കേന്ദ്രസർക്കാരിന്റെ ചില യഥാർത്ഥ സ്റ്റെർലിംഗ് ആസ്തികളെയും ബാധ്യതകളെയും പ്രതിനിധീകരിക്കുന്ന ഇടപാടുകൾ ഒഴികെ, യുണൈറ്റഡ് കിംഗ്ഡത്തിൽ നടക്കുന്ന കേന്ദ്ര, സംസ്ഥാന സർക്കാരുകളുടെ എല്ലാ ഇടപാടുകളും ഇംഗ്ലണ്ടും ഇന്ത്യയും തമ്മിലുള്ള അക്കൗണ്ട് കറന്റ് വഴി ഇന്ത്യയിലേക്ക് പ്രതിമാസം കൈമാറും. ഇന്ത്യൻ കറൻസിയായി പരിവർത്തനം ചെയ്തതിനുശേഷം ഇന്ത്യൻ പുസ്തകങ്ങളിൽ അക്കൗണ്ട് ഒരു യഥാർത്ഥ സ്റ്റെർലിംഗ് സ്വഭാവത്തിന്റെ ഇടപാടുകൾ, ഉദാ. ചില കടങ്ങൾ, നിക്ഷേപങ്ങൾ, അഡ്വാൻസുകൾ, സസ്പെൻസ്, പണമയയ്ക്കൽ തലവറുകൾ എന്നിവയ്ക്ക് കീഴിലുള്ള കേന്ദ്ര സർക്കാറിന്റെ സ്റ്റെർലിംഗിൽ സൂക്ഷിച്ചിരിക്കുന്ന ഇടപാടുകൾ അവസാനമായി ഇന്ത്യയിലെ ഹൈക്കമ്മീഷണറുടെ പുസ്തകങ്ങളിൽ കണക്കാക്കും. ലണ്ടൻ. കേന്ദ്രസർക്കാരിന്റെ വാർഷിക (ധനകാര്യ) അക്കൗണ്ടുകളില്‍, ഈ ഇടപാടുകൾ ബന്ധിപ്പിച്ച ഇന്ത്യൻ ഇടപാടുകളുമായി സംയോജിപ്പിച്ച് രൂപയിൽ പ്രദർശിപ്പിക്കും, അതേസമയം കേന്ദ്ര, സംസ്ഥാന സർക്കാരുകളുടെ സംയോജിത ധനകാര്യ, റവന്യൂ അക്കൗണ്ടുകളിൽ അവ രൂപയിലും സ്റ്റെർലിംഗിലും കാണിക്കും.

Transactions of a genuine sterling character, which are kept in sterling  and accounted for finally in the books of the High  Commissioner for India in London are exhibited in the Combined Finance and Revenue Accounts of the Central and State Governments 

A:-both in rupees and sterling 

B:-in rupee 

C:-in sterling 

D:-none of these 

* * * *

FORM OF ACCOUNTS

Main Division of Accounts

24. (a) The Government Accounts shall be kept in the following  three parts:—

	Part I	Consolidated Fund
	Part II	Contingency Fund
	Part III	Public Fund

(b) In Part I   of the Accounts there shall be two main divisions, namely:—

(1) Revenue 

[consisting of sections for Receipt Heads (Revenue Account) and Expenditure Heads (Revenue Account)].

(2) Capital, Public Debt, Loans, etc., 

[consisting of sections for Receipt Heads (Capital Account), Expenditure Heads (Capital Account) and Public Debt, Loans and Advances, etc.]

(c) The First division  shall deal with the proceeds of taxation and other receipts classed as revenue and the expenditure met there from.

 

 

24

(d) The section ‘Receipt Heads (Capital Account)’ in the second division shall deal with Receipts of a capital nature which cannot be applied as a set off to capital expenditure.

(e) The section ‘Expenditure Heads (Capital Account)’ in the second division shall deal with expenditure met usually from borrowed funds with the object either of increasing concrete assets of a material and permanent character or of reducing recurring liabilities. It also includes receipts of a capital nature intended to be applied as set-off to capital expenditure.

(f) The Section “Public Debt, Loans and Advances, etc.”, of the second division shall comprise loans raised by the Government such as internal debt and their repayments, external debt of the Central Government and loans and advances made by the Government and their recoveries. The section also includes certain special types of heads for transactions relating to “Transfers from the Consolidated Fund to the Contingency Fund” and “Inter-state Settlement”.

(g) In Part II of the Accounts, shall be recorded the transactions connected with the Contingency Fund set up by the Government of India or of a State or Union Territory under Article 267 of the Constitution/Section 48 of the Government of Union Territories Act, 1963.

(h) In Part III of the Accounts, the transactions relating to debt (other than those included in Part I), Deposits, Advances, Remittances and Suspense shall be recorded. 

The transactions under Debt, Deposit and Advances in this part are those in respect of which Government incurs a liability to repay the moneys received or has a claim to recover the amounts paid, together with the repayments of the former and the recoveries of the latter. The transactions relating to Remittances and Suspense in this part shall embrace all merely adjusting heads under which shall appear such transactions as remittances of cash between treasuries and currency chests, accounts between different accounting circles, etc. The initial debits or credits to these heads will be cleared eventually by corresponding receipts or payments either within the same circle of account or in another account circle.

1. The government accounts are kept in:

(A) Two part

(B) Six part

(C) Four part

(D) Three part

(D) Three part 

2.. The part I of the Government account is called:

(A) Consolidated fund

(B) Contingency fund

(C) Statement of Loans and advances

(D) Public account

3. Which of the following does not come under the main division of Government accounts? 

(A) Consolidated Fund 

(B) Contingency Fund 

(C) Sinking Fund

(D) Public Account 

4..How many main divisions are there in Part - 1 of the Government accounts ? 

(A) 6

(B) 3 

(C) 4

(D) 2

5.  One division of Consolidated Fund is Capital, Public Debt, Loans etc. The other is :

(A) Revenue

(B) Loans 

(C) Debts

(D) Grants 

6.The tax revenue are credited in:

(A) Contingency Fund

(B) Treasury Savings Bank Account

(C) Public Account

(D) Consolidated Fund

7. Expenditure Heads (Capital Account) shall deal with expenditure usually met from:

(A) Revenue receipts: 

(B) Capital receipts 

(C) Sinking funds

(D) Borrowed funds 

8.  The transactions relating to loans raised by the Government are accounted under : 

(A) Public Debt & Loans and Advances 

(B) Capital Account

(C) Public Debt

(D) None of the above

9. Contingency Fund of the State is set up under Article ............of the Constitution of India 

(A)267 

(B) 276 

(C) 249

(D) 266

10.  In the Government Accounts the transactions relating to Debt, Deposits, Advances, which Government incurs liability to repay the moneys received shall be recorded in

(A) Consolidated Fund (Part I) 

(B) Contingency Fund (Part II) 

(C) Public Account (Part III) 

(D) Appropriation Account

25

25. (a) Within each of the divisions/sections mentioned in the preceding article, the transactions shall be grouped into sectors such as General Services, Social and Community Services, Economic Services etc., under which specific functions or services are grouped. The sectors are subdivided into major heads of account. In some cases the sectors are, in addition, subdivided into sub-sectors before division into major heads of account.

The sectors shall be distinguished by a series of letters of the alphabet separately for the Revenue Receipt Section, the Revenue Expenditure Section and the remaining sections/divisions.

റവന്യൂ രസീത് വിഭാഗം, റവന്യൂ ചെലവ് വിഭാഗം, ശേഷിക്കുന്ന വിഭാഗങ്ങൾ / ഡിവിഷനുകൾ എന്നിവയ്‌ക്കായി അക്ഷരമാലയിലെ പ്രത്യേക അക്ഷരങ്ങളാൽ മേഖലകളെ വേർതിരിക്കും.

🆀 Letters of English alphabet denote:

(A) Major Head

(B) Sectors

(C) Minor Head

(D) Sub-Major Head

(b) Each major head is allotted a code number which consists of a FOUR digit Arabic number code.The FIRST digit indicates the section to which the major head pertains, i.e., the Revenue Receipt Section/Revenue Expenditure Section/ Capital Receipt Section/Capital Expenditure Section/Public/Debt, Loans and Adva nces, etc., section or the Public Accounts. The next THREE digits indicate the functional major head and remain the same for the major heads denoting the same function occurring in the several sections included in the Consolidated Fund.

	O2O2
	O	Revenue Receipt
	202	Education

	2210
	2	Expenditure Head
	210	Medical and Public Heath

0202	Education, Sports, Art and Culture
2202	General Education
4202	Capital Outlay on Education, Sports, Art and Culture
6202	Loans for Education, Sports, Art and Culture

🆀The first digit of a major head indicates the :
(A) Section
(B) Function
(C) Scheme
(D) Programme

(c) Under this scheme of codification the 

Receipt major heads on Revenue Account are assigned the block of consecutive serial numbers from 0020 to 1999 and

the Expenditure major heads on Revenue Account the block from 2011 to 3999.

Receipt major heads on Revenue Account	0020 to 1999
Expenditure major heads on Revenue Account	2011 to 3999

🆀. The expenditure major heads on Revenue Account are assigned be block of consecutive serial numbers from :

(A) 0001-1999

(B) 2011-3999 

(C) 6001-6010

(D) 4011-4999

🆀. Which is the expenditure major head of 0080 receipt major head?

(A) 6080

(B) 8080

(C) 2080

(D) 7080

The only capital receipt major head has been assigned the code No.4000. 

Capital receipt major head

4000

🆀.. Which is the capital receipt major head code?

(A) 0020

(B) 4000

(C) 2000

(D) 6000

The expenditure major heads on Capital Account are assigned the code numbers from 4011 to 5999,

expenditure major heads on Capital Account

4011 to 5999

🆀..Capital major head corresponding to 2210 is :
(A) 6210 
(B) 4210 
(C)3210 
(D) 7210

🆀.. Major head for accounting capital expenditure starts with digit:
(A) 2
(B) 5 
(C) 4 
(D) B &C 

while the major heads under Public Debt are assigned the code numbers from 6001 to 6010.

The major heads under Loans and Advances, Interstate Settlement and Transfers to the contingency Fund are assigned the Code numbers from 6011 to 7999.

major heads under Public Debt	6001 to 6010
The major heads under Loans and Advances, Interstate Settlement and Transfers to the contingency Fund	6011 to 7999

🆀.The loan head corresponding to revenue expenditure head 3452 is

(A) 7452
(B) 6452
(C) 4452 ·
(D) 5452

The only major head Contingency Fund Part II Contingency Fund is assigned the code number 8000.

🆀. The only Major Head in Part II - Contingency Fund is assigned the code number

(A) 801
(B) 800
(C) 8000
(D) 9000

The major heads in the Public Account are assigned the code numbers from 8001 to 8999.

🆀. Of these, which is Public Account major head?
(A) 2009
(B) 0009
(C) 4009
(D) 8009

🆀.Out of the following which does not include Revenue Receipts?
(A) Borrowing
(B) Non taxes
(C) Taxes
(D) Grand-in-aid

The significance and the mode of operation of this scheme of codification would be clear from the following examples, taking the major heads for the function ‘Medical’ in the sector ‘Social and Community Services’ and ‘Agriculture’ in the sector “Economic Services”. These major heads will have code numbers as indicated below:—

ഈ കോഡിഫിക്കേഷൻ പദ്ധതിയുടെ പ്രാധാന്യവും പ്രവർത്തന രീതിയും ഇനിപ്പറയുന്ന ഉദാഹരണങ്ങളിൽ നിന്ന് വ്യക്തമാകും, “സാമ്പത്തിക സേവനങ്ങൾ” എന്ന മേഖലയിലെ “സോഷ്യൽ ആന്റ് കമ്യൂണിറ്റി സർവീസസ്”, “അഗ്രികൾച്ചർ” എന്നീ മേഖലയിലെ 'മെഡിക്കൽ' എന്ന പ്രവർത്തനത്തിന്റെ major heads.  ചുവടെ സൂചിപ്പിച്ചിരിക്കുന്നതുപോലെ ഈ major headsകൾക്ക് കോഡ് നമ്പറുകൾ ഉണ്ടാകും: -

26

Receipt Expenditure Major Head (Revenue Account)	Major Capital Head(Revenue Account)	Loan Major Head	Major Head
0210– Medical; &Public Health	2210– Medical; &Public Health	4210–Capital outlay on Medical &Public Health	6210–Loans for Medical &Public Health
0401–Crop Husbandary	2401–Agriculture	4401–Capital outlay on Agriculture

From these examples it will be clear that the code numbers relating to the major heads in respect of the same function falling under the four sections mentioned above, while arranged consecutively, differ from one another by 2000 in the ascending order. This is to ensure easy correlation of the receipts and expenditure relating to the same function occurring in these four sections.

മുകളിൽ സൂചിപ്പിച്ച നാല് വിഭാഗങ്ങൾക്ക് [Section] കീഴിലുള്ള ഒരേ ഫംഗ്ഷനുമായി ബന്ധപ്പെട്ട Major Headകളുമായി ബന്ധപ്പെട്ട കോഡ് നമ്പറുകൾ തുടർച്ചയായി ക്രമീകരിക്കുമ്പോൾ, ആരോഹണ ക്രമത്തിൽ പരസ്പരം 2000 വ്യത്യാസപ്പെടുന്നുവെന്ന് ഈ ഉദാഹരണങ്ങളിൽ നിന്ന് വ്യക്തമാകും. ഈ നാല് വിഭാഗങ്ങളിൽ സംഭവിക്കുന്ന അതേ പ്രവർത്തനവുമായി ബന്ധപ്പെട്ട രസീതുകളുടെയും ചെലവുകളുടെയും എളുപ്പത്തിലുള്ള ബന്ധം ഉറപ്പാക്കാനാണിത്.

(d) As exceptions to this general principle of assigning code numbers there are a few cases of functional Major heads which do not appear in all the four sections. In other words, major heads of the same description would appear only in the appropriate sections.

കോഡ് നമ്പറുകൾ നൽകാനുള്ള ഈ പൊതുതത്ത്വത്തിൽ നിന്ന് ഒഴിവാക്കിയാൽ, നാല് വിഭാഗങ്ങളിലും ദൃശ്യമാകാത്ത ചില പ്രധാന മേജർ ഹെഡുകളുടെ കേസുകൾ ഉണ്ട്. മറ്റൊരു വിധത്തിൽ പറഞ്ഞാൽ, ഒരേ വിവരണത്തിന്റെ പ്രധാന തലങ്ങൾ ഉചിതമായ വിഭാഗങ്ങളിൽ മാത്രമേ ദൃശ്യമാകൂ.

(e) The various sections/sectors/sub-sectors classified under the different divisions shall be as given in Annexure A to this chapter.

വിവിധ ഡിവിഷനുകൾക്ക് കീഴിൽ തരംതിരിച്ചിട്ടുള്ള വിവിധ വിഭാഗങ്ങൾ / മേഖലകൾ / ഉപമേഖലകൾ ഈ അധ്യായത്തിലെ അനുബന്ധം എയിൽ നൽകിയിരിക്കും.

MAJOR, MINOR AND DETAILED HEADS

26. (a) The main unit of classification in accounts shall be the major head which shall be divided into minor heads, each of which shall have a number of subordinate heads, generally known as sub-heads. 

The sub-heads are further divided into detailed heads. Sometimes major heads are also divided into sub major heads before their further division into minor heads. 

The sectors, major heads, minor heads, sub-heads and detailed head together constitute a five tier arrangement of the classification structure.  

The detailed classification of account heads down to the stage of the minor heads (the third tier) shall be such as is given in the list of major and Minor Heads of Account of Central and State Receipts and Disbursements—

(എ) അക്കൗണ്ടുകളിലെ വർഗ്ഗീകരണത്തിന്റെ പ്രധാന യൂണിറ്റ് മൈനര്‍ ഹെഡുകളായി വിഭജിക്കപ്പെടുന്ന     മേജര്‍ ഹെഡുകളായിരിക്കും. അവയിൽ ഓരോന്നിനും നിരവധി സബോർഡിനേറ്റ് ഹെഡുകൾ ഉണ്ടായിരിക്കും, അവ സാധാരണയായി സബ് ഹെഡ്സ് എന്നറിയപ്പെടുന്നു. സബ്ബ് ഹെഡുകളെ ഡീറ്റെയ്ല്‍ഡ് ഹെഡുകളായി തിരിച്ചിരിക്കുന്നു. ചില സമയങ്ങളിൽ major headകളെ minor  headളായി വിഭജിക്കുന്നതിനുമുമ്പ് sub major headകളായി തിരിച്ചിരിക്കുന്നു. 

Sectors, , Major heads, Minor Heads, Sub Heads, Detailed Headsഎന്നിവ ഒരുമിച്ച് വർഗ്ഗീകരണ ഘടനയുടെ അഞ്ച് തലങ്ങളിലുള്ള(five ties)  ക്രമീകരണമാണ്. 

മൈനർ ഹെഡുകളുടെ (മൂന്നാം നിര) ഘട്ടത്തിലേക്ക് അക്കൗണ്ട് ഹെഡുകളുടെ വിശദമായ വർഗ്ഗീകരണം, കേന്ദ്ര, സംസ്ഥാന രസീതുകളുടെയും വിതരണങ്ങളുടെയും(Disbursements) Major  and Minor Heads of account  ണ്ടുകളുടെ പട്ടികയിൽ നൽകിയിട്ടുള്ളതുപോലെയായിരിക്കും.

27

Appendix 2 to the Account Code, Volume I. In all account records the major and minor heads shall be arranged in the exact order shown in the list of Major and Minor Heads of Account. The classification prescribed (including the code numbers assigned to the major heads) should be followed strictly. Complete uniformity in number and nomenclature is essential classification down to the stage of the minor head.

അക്കൗണ്ട് കോഡിലേക്കുള്ള അനുബന്ധം 2, വാല്യം I. എല്ലാ അക്കൗണ്ട്റെക്കോർഡുകളിലും Major, Minor Heads of accountന്റെ Major, Minor Heads പട്ടികയിൽ കാണിച്ചിരിക്കുന്ന കൃത്യമായ ക്രമത്തിൽ ക്രമീകരിക്കും. നിർദ്ദേശിച്ചിരിക്കുന്ന വർഗ്ഗീകരണംMajor Heads ന് നൽകിയിട്ടുള്ള കോഡ് നമ്പറുകൾ ഉൾപ്പെടെ കർശനമായി പാലിക്കണം. സംഖ്യയിലും നാമകരണത്തിലും പൂർണ്ണമായ ആകർഷകത്വം Minor Head കളുടെ ഘട്ടം വരെ അത്യാവശ്യമായ വർഗ്ഗീകരണമാണ്.

(b) The major heads of account falling within the sections and sectors in the Consolidated Fund generally correspond to the functions of Government, such as the different services like Agriculture, Defence, etc., provided by Government, while the minor heads subordinate to them identify the programme undertaken to achieve the objectives of the functions represented by the major heads. A programme may consist of a number of schemes or activities and these generally correspond to the sub-heads (the fourth tier of classification) below the minor heads represented by the programme. 

കൺസോളിഡേറ്റഡ് ഫണ്ടിലെ സെക്ഷനുകളിലും സെക്ടറുകളിലും ഉൾപ്പെടുന്ന Major Heads of account പൊതുവെ സർക്കാർ നൽകുന്ന വിവിധ സേവനങ്ങളായ അഗ്രികൾച്ചർ, ഡിഫൻസ് മുതലായവയാണ്.

Major Head പ്രതിനിധാനം ചെയ്യുന്ന ചുമതലകളിലെ ലക്ഷ്യങ്ങള്‍ നേടുന്നതിനായി ഏറ്റെടുത്തിട്ടുള്ള പ്രോഗ്രാമുകളെ സൂചിപ്പിക്കുന്നു. 

അവയ്ക്ക് കീഴിലുള്ള  മൈനര്‍ഹെഡ്, Major Head പ്രതിനിധാനം ചെയ്യുന്ന ചുമതലകളിലെ ലക്ഷ്യങ്ങള്‍ നേടുന്നതിനായി ഏറ്റെടുത്തിട്ടുള്ള പ്രോഗ്രാമുകളെ സൂചിപ്പിക്കുന്നു.

.ഒരു പ്രോഗ്രാമിൽ നിരവധി സ്കീമുകളോ പ്രവർത്തനങ്ങളോ അടങ്ങിയിരിക്കാം, ഇവ സാധാരണയായി പ്രോഗ്രാം പ്രതിനിധീകരിക്കുന്നത് Minor Head  നു താഴെയുള്ള Sub Major Head  (4th tier)

In certain cases, especially in regard to non-developmental expenditure or expenditure of an administrative nature, the sub-heads denote the components of a programme such as  or the different wings of administration. As schemes, activities or organisation under various programmes differ from State to State/Centre, a uniform classification by sub-heads for all the Governments has not been prescribed. The Central and State Governments and the Accountants General may determine the sub-heads below the minor heads, to meet the local or special requirements of each Government. In determining the sub heads, the following guiding principles should be observed:—

ചില സാഹചര്യങ്ങളിൽ, പ്രത്യേകിച്ചും വികസനേതര ചെലവുകൾ അല്ലെങ്കിൽ ഒരു ഭരണപരമായ സ്വഭാവത്തിന്റെ ചെലവ് സംബന്ധിച്ച്, Sub Heads ഒരു പ്രോഗ്രാമിന്റെ ഘടകങ്ങളെ അല്ലെങ്കിൽ ഭരണത്തിന്റെ വ്യത്യസ്ത വിഭാഗങ്ങളെ സൂചിപ്പിക്കുന്നു.

വിവിധ പ്രോഗ്രാമുകൾ‌ക്ക് കീഴിലുള്ള സ്കീമുകൾ‌, പ്രവർ‌ത്തനങ്ങൾ‌ അല്ലെങ്കിൽ‌ ഓർ‌ഗനൈസേഷൻ‌ എന്നിവ സംസ്ഥാനങ്ങളിൽ‌ നിന്നും സംസ്ഥാനത്തിലേക്ക് / കേന്ദ്രത്തിൽ‌ നിന്നും വ്യത്യസ്‌തമായതിനാൽ‌, എല്ലാ സർക്കാരുകൾ‌ക്കും subheads ഒരു ഏകീകൃത വർ‌ഗ്ഗീകരണം നിർ‌ദ്ദേശിച്ചിട്ടില്ല.

ഓരോ ഗവൺമെന്റിന്റെയും പ്രാദേശിക അല്ലെങ്കിൽ പ്രത്യേക ആവശ്യങ്ങൾ നിറവേറ്റുന്നതിനായി കേന്ദ്ര-സംസ്ഥാന സർക്കാരുകൾക്കും അക്കൗണ്ടന്റ്‌സ് ജനറലിനും minor headകൾക്ക് താഴെയുള്ള sub headകളെ നിർണ്ണയിക്കാം. Sub headകൾ നിർണ്ണയിക്കുന്നതിൽ, ഇനിപ്പറയുന്ന മാർഗ്ഗനിർദ്ദേശ തത്വങ്ങൾ പാലിക്കണം

(i) Homogeneous schemes under a programme, especially those, involving small outlays, should be grouped into suitable sub-heads.

(i) ഒരു പ്രോഗ്രാമിന് കീഴിലുള്ള ഏകതാനമായ സ്കീമുകൾ, പ്രത്യേകിച്ചും ചെറിയ വിഹിതം ഉൾക്കൊള്ളുന്നവയെ ഉചിതമായ subheadകളായി തരംതിരിക്കണം

(ii) The sub-heads should not be multiplied unnecessarily; new ones are to be opened only when necessary.

Sub headകളെ അനാവശ്യമായി വർദ്ധിപ്പിക്കരുത്; ആവശ്യമുള്ളപ്പോൾ മാത്രം പുതിയവ തുറക്കണം

(iii) In certain cases the grounds for opening specific sub-heads below the minor heads have been indicated in the General Directions in the List of Major and Minor Heads of Account and in the various Notes below the major heads in that List; these directions should be followed wherever necessary. 

ചില സന്ദർഭങ്ങളിൽ, minor headകൾക്ക് താഴെയുള്ള നിർദ്ദിഷ്ട sub head തുറക്കുന്നതിനുള്ള അടിസ്ഥാനം പ്രധാന, minor heads of account കളുടെ  പട്ടികയിലെ പൊതു നിർദ്ദേശങ്ങളിലും ആ പട്ടികയിലെ Minor Headകള്‍ക്ക് താഴെയുള്ള വിവിധ കുറിപ്പുകളിലും സൂചിപ്പിച്ചിരിക്കുന്നു; ആവശ്യമുള്ളിടത്ത് ഈ നിർദ്ദേശങ്ങൾ പാലിക്കണം.

28

(c) The detailed head, the fifth and the last tier of classification, constitutes the object classification.  On the expenditure side of the accounts, particularly in respect of the heads of account within the Consolidated Fund, the detailed heads  are primarily meant for itemised control over expenditure and indicate the nature of expenditure on a scheme or activity or organisation in terms of inputs such as salaries, office expenses, grants-in-aid, loans, investments, etc. 

detailed head, വർഗ്ഗീകരണത്തിന്റെ അഞ്ചാമത്തെയും അവസാനത്തെയും നിരയാണ് ഒബ്ജക്റ്റ് വർഗ്ഗീകരണം. അക്കൗണ്ടുകളുടെ ചെലവ് ഭാഗത്ത്, പ്രത്യേകിച്ചും consolidated fund ലെ അക്കൗണ്ട് മേധാവികളെ സംബന്ധിച്ചിടത്തോളം, detailed head,കള്‍ പ്രാഥമികമായി ചെലവിന്റെ മേലുള്ള നിയന്ത്രണത്തിനായി ഉദ്ദേശിച്ചുള്ളതാണ്, ഒപ്പം ഇൻപുട്ടുകൾ കണക്കിലെടുത്ത് ഒരു സ്കീം അല്ലെങ്കിൽ ആക്റ്റിവിറ്റി അല്ലെങ്കിൽ ഓർഗനൈസേഷന്റെ ചെലവിന്റെ സ്വഭാവം സൂചിപ്പിക്കുന്നു. ശമ്പളം, ഓഫീസ് ചെലവുകൾ, ധനസഹായം, വായ്പകൾ, നിക്ഷേപങ്ങൾ മുതലായവ.

They also constitute the primary units of appropriation for the purpose of the demands for grants of Government. A list of standard detailed heads, comprising the common items of expenditure in the activities of Government is given in Annexure B to this chapter.  The  etailed heads shown in this list may be adopted by all the Governments. Such additional detailed heads as may be found necessary to cover specific types of expenditure in certain departments may also be opened. Care should, however, be taken to ensure that detailed heads are not proliferated unnecessarily.

ഗവൺമെന്റിന്റെ ഗ്രാന്റുകളുടെ ആവശ്യങ്ങൾക്കായി വിനിയോഗത്തിന്റെ പ്രാഥമിക യൂണിറ്റുകളും ഉൾപ്പെടുന്നു.. ഗവൺമെന്റിന്റെ പ്രവർത്തനങ്ങളിലെ പൊതുവായ ചെലവുകൾ ഉൾക്കൊള്ളുന്ന standard detailed headകളുടെ പട്ടിക ഈ അധ്യായത്തിലെ അനുബന്ധ ബി യിൽ നൽകിയിരിക്കുന്നു. 

ഈ പട്ടികയിൽ‌ കാണിച്ചിരിക്കുന്ന heads എല്ലാ സർക്കാരുകളും അംഗീകരിച്ചേക്കാം. ചില വകുപ്പുകളിലെ നിർദ്ദിഷ്ട തരം ചെലവുകൾ വഹിക്കുന്നതിന് ആവശ്യമായ അധിക detailed headകളും ആരംഭിക്കാം.. എന്നിരുന്നാലും, detailed head അനാവശ്യമായി വർദ്ധിക്കാതിരിക്കാൻ ശ്രദ്ധിക്കണം.

🆀. The major unit of classification in account is the:

(A) Minor head 

(b) Object head 

(C) Sub minor head

(D) Major head

🆀 In a head of account the sub head denotes:

(A) Functions

(B) Schemes

(C) Objects

(D) None of these

27. The introduction of any new major head or minor head, as well as the abolition or change of nomenclature of any of the existing heads, shall require the approval of the Comptroller and Auditor General, who will obtain the approval of the President where necessary. The Accountant General shall have discretion to open all the prescribed detailed heads and to open any new detailed head where absolutely necessary, bearing in mind the principles enunciated in Article 26(c)above. In addition, the following principles should also be observed.

ഏതെങ്കിലും പുതിയ മേജർ ഹെഡ് അല്ലെങ്കിൽ മൈനർ ഹെഡ് അവതരിപ്പിക്കുന്നതും നിലവിലുള്ള ഏതെങ്കിലും ഹെഡുകളുടെ നാമകരണം നിർത്തലാക്കുകയോ മാറ്റുകയോ ചെയ്യുന്നതിന് കംട്രോളർ, ഓഡിറ്റർ ജനറലിന്റെ അനുമതി ആവശ്യമാണ്, അവർ ആവശ്യമുള്ളിടത്ത് രാഷ്ട്രപതിയുടെ അനുമതി നേടും. മുകളിലുള്ള ആർട്ടിക്കിൾ 26 (സി) ൽ പറഞ്ഞിരിക്കുന്ന തത്ത്വങ്ങൾ മനസ്സിൽ വച്ചുകൊണ്ട്, നിർദ്ദിഷ്ട വിശദമായ എല്ലാ ഹെഡുകളും തുറക്കാനും തികച്ചും ആവശ്യമുള്ളിടത്ത് ഏതെങ്കിലും പുതിയ വിശദമായ തല തുറക്കാനും അക്കൗണ്ടന്റ് ജനറലിന് വിവേചനാധികാരം ഉണ്ടായിരിക്കും. കൂടാതെ, ഇനിപ്പറയുന്ന തത്വങ്ങളും നിരീക്ഷിക്കണം.

.

(a) A sub-head or a detailed head which is placed under a particular minor head by the Comptroller and Auditor General either through directions in the List of Major and Minor Heads or elsewhere should not be placed under another minor head;

മേജർ, മൈനർ ഹെഡ്സ് ലിസ്റ്റിലെ നിർദ്ദേശങ്ങൾ വഴി കം‌പ്ട്രോളര്‍& ഓഡിറ്റർ ജനറല്‍ ഒരു പ്രത്യേക മൈനർ ഹെഡിന് കീഴിൽ സ്ഥാപിച്ചിരിക്കുന്ന ഒരുsub head അല്ലെങ്കിൽ detailed head മറ്റൊരു minor head നു കീഴിൽ സ്ഥാപിക്കാൻ പാടില്ല;

(b) The sub-heads subordinate to a minor head of expenditure should be so arranged in accounts as to exhibit separately the expenditure under each unit of appropriation as prescribed from time to time by Government.

Minor head of expenditure നു കീഴിലുള്ള സബ് ഹെഡ്സ് അക്കൗണ്ടുകളിൽ ക്രമീകരിക്കണം, ഓരോ യൂണിറ്റ് വിനിയോഗത്തിനും കീഴിലുള്ള ചെലവുകൾ സർക്കാർ കാലാകാലങ്ങളിൽ നിർദ്ദേശിക്കുന്നതുപോലെ പ്രത്യേകം പ്രദർശിപ്പിക്കും.

ANNEXURE—A
(See Article 25) 

List of Sections/Sectors/Sub-sectors under Main Divisions of Accounts 

CONSOLIDATED FUND
(1) Revenue
	I. Receipt Heads (Revenue Account)
		A. Tax Revenue:
			(a) Taxes on Income and Expenditure
			(b) Taxes on property and Capital Transactions
			(c) Taxes on Commodities and Services
		B. Non-tax Revenue:
			(a) Currency, Coinage and Mint
			(b) Interest Receipts, Dividends and Profits
			(c) Other Non-tax Revenue
		C. Grants-in-aid and Contributions
	II. Expenditure Heads (Revenue Account)
		A. General Services:
			(a) Organs of State
			(b) Fiscal Services
			(c) Interest Payment and Servicing of Debt
			(d) Administrative Services
			(e) Pensions and Miscellaneous
			(f) Defence Services
		B. Social and Community Services:
		C. Economic services:
			(a) General Economic Services
			(b) Agriculture and Allied Services
			(c) Industry and Minerals
			(d) Water and Power Development
			(e) Transport and Communication
			(f) Railways
			(g) Posts and Telegraphs
		D. Grants-in-aid and Contributions
(2) Capital, Public Debt, Loans etc.
	I. Receipt Heads (Capital Account)
	II. Expenditure Heads (Capital Account)
		A. Capital Account of General Services
		B. Capital Account of Social and Community Services
		C. Capital Account of Economic Services
			(a) Capital Account of General Economic Services
			(b) Capital Account of Agriculture and Allied Services
			(c) Capital Account of Industry and Minerals
			(d) Capital Account of Water and Power Development
			(e) Capital Account of Transport and Communication
			(f) Capital Account of Railways
			(g) Capital Account of Posts and Telegraphs
		D. Grants-in-aid and Contributions
	III. Public Debt, Loans and Advances, etc.
		E. Public Debt
		F. Loans and Advances
		G. Inter-State Settlement
		H. Transfer to Contingency Fund
PART II—CONTINGENCY FUND
PART III—PUBLIC ACCOUNT
		I. Small Savings, Provident Funds, etc.
			(a) Small Savings
			(b) Provident Funds
			(c) Other Accounts
		J. Reserve Funds:
			(a) Reserve Funds bearing interest
			(b) Reserve Funds not bearing interest
		K. Deposits and Advances:
			(a) Deposits bearing interest
			(b) Deposits not bearing interest
			(c) Advances
		L. Suspense and Miscellaneous
			(a) Coinage Accounts
			(b) Suspense
			(c) Other Accounts
			(d) Accounts with Governments of Foreign Countries
			(e) Miscellaneous
		M. Remittances:
			(a) Money Orders, remittances and adjustment between officers rendering accounts to the same Accountant General etc., and other remittances.
			(b) Inter-Government Adjustment Account
			(c) Exchange Accounts
		N. Cash Balance

 

1. Crop Husbandry and allied services fall under............ Sector:

(A) General Services 

(B) Social and Community Services

(C) Economic Services

 (D) Grants in-aid and Contributions

2. Suspense Account is classified under: : 

(A) Consolidated Fund 

(B) Contingency Fund

(C) Public Account 

(D):Others

3.Subscription to General Provident Fund is accounted under:

(A) Revenue Receipts 

(B) Capital Receipts 

(C) Public Account

(D) None of the above

4.Defence Service fall under sectors:

(A) General Services . 

(B) Social and Community Services 

(C) Economic Services

 (D) Public Debt

5..Revenue receipts of a Government comprises of: 

(A) Tax only

(B) Non-tax only

 (C) Grants-in-aid

(D) All the above

🆀Exchange Accounts are accounted under ............sector: 

(A) Reserve Funds

(B) Deposits and Advances 

(C) Suspense and Miscellaneous 

(D) Remittances

(D) Remittances

ANNEXURE—B
[Referred to in Article 26 (c)]
List of standard detailed heads
1	Salaries
2	Wages
3	Travel expenses
4	*******
5	Office Expenses
6	Payments for Professional and Special Services
7	Rent, Rates and Taxes/Royalty
8	Publications
9	Advertising Sales and Publicity expenses
10	Grants-in-aid/Contributions/Subsidies
11	Scholarships and Stipends
12	Hospitality Expenses/Sumptuary Allowances etc
13	Secret Service Expenditure
14	Major Works
15	Minor Works
16	Machinery and Equipment/Tools and Plant
17	Motor Vehicles
18	Maintenance
19	Investments/Loans
20	Materials and Supplies
21	*********
22	Interest/Dividend
23	Pensions/Gratuities
24	Depreciation
25	Inter Account Transfers
26	Writes-off/Losses
27	Suspense
28	Other Charges

Notes briefly explaining
the scope of standard detailed heads

1 SALARIES will include, pay, allowances in all forms paid to officers and staff, and the expenses on leave travel concession. This object classification will also be utilised for recording expenditure on emoluments and allowances of Heads of States and other High Digniteria. In cases, where it is decided by some State Governments to indicate in accounts the details of Salaries such as Pay of Officers, Pay of Establishment, Allowances and Honoraria, etc., for statistical information, detailed heads may be opened accordingly in lieu of ‘Salaries’.

2 WAGES will include wages of labourers and of staff at present paid out of contingencies.

3 TRAVEL EXPENSES will cover all expenses on account of travel on duty including conveyance and fixed travelling allowances but excluding leave travel concession which falls under “Salaries”.

4 MEDICAL REIMBURSEMENT will include all expenditure on account of reimbursement of medical expenses of Government servants.

5.OFFICE EXPENSES will include all contingent expenditure for running an office, such as furniture, postage, purchase of and maintenance of office machines and equipment liveries, hot and cold weather charges (excluding wages of staff paid from contingencies) telephones, electricity and water charges, stationery, printing of forms, purchase of and maintenance of staff cars and other vehicles for office use, as distinct from vehicles for functional purposes like Ambulance Vans, etc. (vide 16). 6. PAYMENT FOR PROFESSIONAL AND SPECIAL SERVICES will include charges for legal services, consultancy fees, remuneration to examiners, invigilators etc., for conducting examinations, remuneration to casual artists by the All India Radio and all other types of remuneration for professional services. It will also include payment for services rendered, supplies made by other departments such as Railway, Police etc…………….., a distinction being made in respect of supplies made or service rendered for the running of an office in which case the expenditure will be recorded under “Office Expenses”

7 RENT, RATES AND TAXES/ROYALTY will include payment of rent for hired buildings, municipal rates and taxes etc. It will also include lease charges for land.

8. PUBLICATIONS will include expenditure on printing of office codes and manuals and other documents, whether priced or non-priced but will exclude expenditure on printing of publicity material. This will also include discounts to agents on sales. This head is to be operated only where cost of printing is borne by the respective departments.

9. ADVERTISING sales and publicity expenses will include commission to Agents and printing of publicity material.

10 ****************

11 ****************

12. HOSPITALITY EXPENSES/SUMPTUARY ALLOWANCES ETC. HOSPITALITY EXPENSES will include entertainment allowances of high dignitaries etc. Expenditure on refreshments served in inter-departmental meetings, conferences etc., will however, be recorded under “Office Expenses”.

15. ****************

14.MAJOR WORKS/MINOR WORKS will be classified with reference to the classification of major/minor works in Central Public Works Account Code. This will also include the cost of acquisition of land and structures.




15. *************

16. MACHINERY AND EQUIPMENT/TOOLS AND PLANT will include machinery equipment, apparatus etc., other than those required for the running of an office (vide 5) and Special tools and plant acquired for specific works.

17. MOTOR VEHICLES will include purchase and maintenance of transport vehicles such as ambulance vans which are used for functional activities, as distinct from those used for running an office.

18. MAINTENANCE will record expenditure on maintenance of works, machinery and equipment (covered under items 14, 15 and 16). It will also include repairs incidental to maintenance.

19. *************

20. ************

21. PURCHASE OF MILK will include all expenditure on purchase of milk (including subsidy on Milk) in respect of Government Milk Schemes.

22 INTEREST/DIVIDEND will include interest on capital, discount on loans.

23. PENSION/GRATUITIES will include donations to service funds and contributions to Contributory Provident Funds.

24. **********

25. INTER ACCOUNT TRANSFERS will include transfer to and from Reserve Funds etc.

26. WRITES OFF/LOSSES will include writes off of irrecoverable loans. Losses will include trading losses.

27. ***********

28. OTHER CHARGES: A residuary head. This will also include rewards and prizes

 💜💚💛💙

KERALA BUDGET MANUAL

  8  . Main divisions of account

(1) Government accounts are kept in  three parts  

Part I	The Consolidated Fund
Part II	The Contingency Fund
Part III	The Public Account.

  

🆀In how many parts are Government accounts kept : (A) Two parts (B) Three parts (C) Four parts (D) Five parts 🆀Which of the following does not come under the main divisions of Government accounts ? (A) Public Account (C) Contingency Fund (B) Consolidated Fund (D) Sinking Fund

Sinking Fund

കടമോ ബോണ്ടോ അടയ്ക്കാൻ നീക്കിവച്ചിരിക്കുന്ന പണം അടങ്ങിയ അക്കൗണ്ടാണ് സിങ്കിംഗ് ഫണ്ട്. സിങ്കിംഗ് ഫണ്ടുകൾ കാലാവധി പൂർത്തിയാകുമ്പോൾ കടം വീട്ടാൻ സഹായിക്കും അല്ലെങ്കിൽ ഓപ്പൺ മാർക്കറ്റിൽ ബോണ്ടുകൾ തിരികെ വാങ്ങാൻ സഹായിക്കും.

(2) Part I—The Consolidated Fund has two main divisions—

(1) Revenue and 

(2) Capital, Public debt, loans etc. 

🆀 How many main divisions are there in the Consolidated Fund ? (A) 2: Revenue and Capital, Public debt, loan etc. (B) 1; Public Account (C) 3; Debt, Loan, Capital (D) 4; Revenue, Debt, Loan/Remittance

The first division—Revenue—deals with the proceeds of taxation and other receipts classed as revenue, and the expenditure met therefrom. Accordingly, it has been sub¬ divided into two sections—

• Receipt Heads (Revenue Account) and [=Revenue Receipt]
• Expenditure Heads (Revenue Account) [=Revenue Expenditure]

The second division—Capital, Public Debt, Loans etc.—has three main section

• The first section—Receipt Heads (Capital Account)—deals with receipts of a capital nature which cannot be applied as set-off to capital expenditure. [=Capital Receipt]
• The second section—Expenditure Heads (Capital Account)—deals with expenditure met usually from borrowed funds, with the object of either increasing concrete assets of material and permanent character (e.g., construction of a dam), or reducing recurring liabilities. It also includes receipts of a capital nature, intended to be applied as a set-off to capital expenditure. [=Capital expenditure]
• The third section Public Debt, Loans and Advances, etc.— comprises mainly loans raised by Government and their repayment, and loans and advances made by Government and their recovery. 

🆀 Capital expenditure is usually met from : (A) Small savings (B) Revenue receipts (C) Borrowed funds (D) Capital receipts

(3) In Part II of the accounts, the transactions connected with the Contingency Fund, established by the State Legislature under  Article 267 (2)  of the Constitution, are recorded. 

 

🆀 Part II of Government accounts comprises transactions connected with: (A) Consolidated Fund (B) Public Account (C) Contingency Fund (D) Public Debt

(4) Part III of the accounts—The Public Account—is meant to record transactions relating to Debt (other than those included in Part I), Deposits, Advances, Remittances, and Suspense. Under 'Debt, Deposits and Advances', transactions in respect of which Government incur a liability to repay the moneys received (Debt and Deposits) or acquire a claim on amounts paid (Advances) are recorded, together with repayments of the former and recoveries of the latter. 'Suspense' and 'Remittances' are meant mainly for the temporary accommodation of debits/credits, the final classification of which is not known or which have to be passed on to other accounting circles or agencies, for booking against the final heads of account. 

  9. Five-tier system of classification of transactions 

(1) Within each section/division mentioned in the preceding paragraph, the transactions of Government are classified according to a five-tier system, aimed at achieving closer liaison=ബന്ധം with the object of the revenue or expenditure, rather than the department which collects the revenue or incurs the expenditure. Under the system, the transactions within each section/division are first grouped into 'sectors', which constitute the first tier of classification and represent broad groupings of the various functions or services of Government. 

 

🆀 Under Five-tier system of classification of transactions, within each Section/Division are first grouped into: (A) Sub-sectors (B) Major heads (C) Minor heads (D) Sectors

Thus, the section 

  Receipts Heads (Revenue Account) has been divided into three sectors—

• A. Tax Revenue, 
• B. Non-tax Revenue, and 
• C. Grants-in-aid and Contributions. 

 

🆀 The Revenue Receipt head “A -Tax Revenue” consists of : (A) Service tax (B) Taxes on income (C) Non-tax Revenue (D) Grants -in-aid 🆀 Under Part-I. Consolidated Fund, Revenue section contains: (A) 'E' - Public Debt (B) I' - Small savings (C) 'A' - Tax revenue (D) 'M' Remittances 🆀 Which is the sector under Part III, Public Account ? (A) Grant -in-aid (B) Small Savings (C) General Services (D) Economic Services

Similarly, in the section 

  Expenditure Heads (Revenue Account)   there are four sectors

• A. General Services, 
• B. Social and Community Services, 
• C. Economic Services, and 
• D. grant-in¬aid and Contributions. 

 

🆀How many sectors have the section “Public Debt, Loans and Advances etc”? (A) Four (B) Three (C) Five (D) Two

💜The same sectoral classification has been adopted for the section 

“Expenditure Heads (Capital Account)” also, the sectors being(4)

•  “A. Capital Account of General Services”,
•  “B. Capital Account of Social and Community Services”,
•  “C. Capital Account of Economic Services”, and 
•  “D. Grants-in-aid and Contributions”. 

The section 

Public Debt, Loans and Advances, etc. has four sectors—

E. Public Debt, 

Part III of Government accounts—

The Public Account—   six sectorS

I. Small Savings, Provident Funds, etc., 

J. Reserve Funds, 

K. Deposits and Advances, 

L. Suspense and Miscellaneous, 

M. Remittances, and 

N. Cash Balance. 

 

🆀 How many sectors are there in Public Account ? (A) 6 (B) 5 (C) 2 (D) 4

Each sector has been assigned a distinguishing prefix—a CAPITAL LETTER of the alphabet. 

Thus, the three sectors in the section

 “Receipt Heads (Revenue Account)”, 

otherwise referred to as the 'Revenue Receipt Section',

 have been assigned the letters A to C, 

the four sectors in the section 

“Expenditure Heads (Revenue Account)”, otherwise referred to as the 'Revenue Expenditure Section', the letters A to D, 

and the sectors comprising the remaining sections/divisions the letters A to N. 

(2) The sectors are sub-divided into major heads of account. In some cases, the sectors are first sub-divided into 'sub-sectors', before further divisions into major heads of account. The sub-sectors are distinguished by small letters of the alphabet. 

Thus, the sectors “A. General Services” has six sub-sectors—

(a) Organs of State, 

(b) Fiscal Services, 

(c) Interest payments and servicing of debt, 

(d) Administrative Services, 

(e) Pensions and Miscellaneous General Services, and 

(f) Defence Services, and

 the sector “G. Economic Services” seven—(

(a) General Economic Services, 

(b) Agriculture and Allied Services, 

(c ) Industry and Minerals, 

(d) Water and Power Development. 

(e) Transport and Communications,

 (f) Railways and 

(g) Posts and Telegraphs.

 

🆀 How many sub-sectors have the sector “G. Economic Services”? (A) Three (B) Six (C) Four (D) Seven

 

 The different divisions of account and the various sections, sectors, and sub-sectors thereunder are shown in Appendix I. 

🆀Public Account is meant to record transactions relating to : (A) Contingency Fund (B) Revenue Account (C) Capital Account (D) Debt; Deposit; advances, Remittances and Suspense

 (3) In the accounts, the main unit of classification is the major head, which forms the second tier of classification. 

🆀Main unit for recording and classifying receipt and disbursement of Government accounts is : (A) Sector (B) Major Head (C) Detailed Head (D) Division

The major heads falling within the sections “Revenue Receipts”, “Revenue Expenditure”, “Capital Expenditure”, and “Public Debt, Loans and Advances, etc.”, in the Consolidated Fund generally correspond to the 'functions' of Government, and indicate the different services provided by Government, like Education, Medical, Housing, etc.

 

🆀 Revenue expenditure are met from : (A) Capital Receipts (B) Contingency Fund (C) Loans and Advances (D) Revenue Receipts 🆀 Under which section in Government accounts Tax Revenue, Non-tax Revenue and Grants -in -aid appear ? (A) Remittances (B) Capital Receipts (C) Public Debt (D) Revenue Receipts

മേജര്‍ ഹെഡുകള്‍ നാലക്ക സംഖ്യയായി മാറിയിട്ടുണ്ട്. ശ്രദ്ധിച്ചാല്‍ മനസ്സിലാകും

Each major head is allotted a code number, which is a   four-digit Arabic number   for purposes of identification. 

REVENUE RECIEPTS	0020 - 1999
REVENUE EXPENDITURE	2011 - 3999
CAPITAL RECEIPTS	4000
CAPITAL EXPENDITURE	4011 - 5999
PUBLIC DEBT	6001 - 6010
LOANS AND ADVANCES INTERSTATE SETTLE MENT AND TRANSFER TO THE CONTIN. FUND	6011 - 7999
CONTINGENCY FUND	8000
PUBLIC ACCOUNT	8001 - 8999

 

🆀 The only major head in the Capital Receipts Section is : (A) 8588 (B) 8000 (C) 4000 (D) 4001 🆀 If the revenue expenditure head of Police Department is 2055 which is the head relating to Capital Outlay on Police (A) 0055 (B) 3055 (C) 4055 (D) 5055 ശ്രദ്ധിച്ചാല്‍ മനസ്സിലാകും revenue expenditure  2011മുതല്‍ 3999വരെയെന്ന് (see table) 🆀 Public account is debited under the major head (A)2011 to 3999 (B) 4011 to 5999 (C) 6011 to 7999 (D) 8001 to 8999 🆀 Each major head is allotted a Code No. which is a ............. digit Arabic Number : (A) 6 (B) 1 (C) 4 (D) 2

The last two digits are generally the same for major heads denoting the same function, no matter to which section of the Consolidated Fund each belongs. 

Thus taking the function 'Housing' as an example, 
the corresponding major heads in the four sections 
“Revenue Receipts”, 
“Revenue Expenditure”,
 “Capital Expenditure”, and 
“Public Debt, Loans and Advances, etc.”, 

bear the numbers 0083, 2083, 4083 and 6083 respectively, the last two digits of all the four which are the same, viz., 83. it will also be seen that the numbers, when arranged in the ascending order, differ from each other by 2000. 

HOUSING
0083	Revenue Receipts
2083	Revenue Expenditure
4083	Capital Expenditure
6083	Public Debt, Loans and Advances etc.

(4) Each major head is divided into minor heads, which constitute the third tier of classification in Government accounts. In certain cases, the major heads are first divided into sub-major heads, before further division into minor heads. 

For example, under the major head “2080. Medical”, there are two sub-major heads—

A, Allopathy and 

B. Other Systems of Medicine—

 

each of which is sub¬divided into minor heads. 

The minor heads below the major heads falling within the sections 

“Revenue Receipts”, “Revenue Expenditure”, “Capital Expenditure”, and “Public Debt Loans and Advances, etc., generally identify the programmes undertaken by Government to achieve the objectives of the function represented by the major head. 

For example, 

the objectives of Public Health are achieved through programmes for the prevention and control of diseases, prevention of food adulteration, drugs control, etc. Accordingly, “Prevention and control of diseases”, “Prevention of food adulteration”, and “Drug Control of diseases”, “Prevention of food adulteration”, and “Drug control of diseases”, of the major heads below the functional major head “2082. Public Health, Sanitation and Water Supply”. 

🆀 Which division of Consolidated Fund deals with the revenue receipts and revenue expenditure ? (A) Capital (B) Public Debt (C) Revenue (D) None of the above

(5) A list of the major and minor heads authorised to be operated in the State's accounts is given is Appendix 2 (published separately) . In all account records, the major and minor heads should be arranged in exactly the same order as in this appendix. The introduction of any new major head or minor head, and the abolition or change in nomenclature of any existing head will require the approval of the Comptroller and Auditor General of India, who will obtain the approval of the President, where necessary. 

 

🆀The introduction of new major head or minor head will require approval of A:-Comptroller and Auditor General B:-Govt. of India C:-Governor D:-General Administrations Dept. 🆀Whose approval is required for the introduction or change of a new major or minor head and the nomenclature of an existing head of account? (A) Chief Minister (B) C & AG (C) Finance Department (D) Governor 🆀 Abolition of an existing major head of account from the State Government account, requires the sanction of: (A) The Comptroller and Auditor General of India (B) The Accountant General of the State (D) The Governor of the State (E) The Finance Minister

  (6) Each minor head is divided into a number of subordinate heads, generally known as sub-heads. These form the fourth tier of classification in Government accounts, and generally reflect the schemes or activities undertaken under a programme (represented by the minor head).

🆀 Each minor head is divided into a number of subordinate heads, generally known as.. (A) Sub-heads (B) Detailed heads (C) Sub-major heads (D) Minor heads 🆀Subordinate heads, generally known as sub-heads form the................tier of classification in Government accounts. (A) Last (B) Third (C) Fourth (D) Second

 For example, the programme for the prevention and control of diseases may consist of schemes for the eradication of Malaria, control of Tuberculosis, eradication of Smallpox, control of Leprosy, and the like. Accordingly, the sub-heads under the minor head “Prevention and control of diseases may” include “National Malaria Eradication Programme”, “B. C. G. Vaccination”, “Smallpox Eradication”, and “Leprosy Control Schemes—S. E. T. Centers”. In certain cases, especially in the case of non-developmental expenditure of expenditure of an administrative nature, the sub-heads denote the components of a programme, such as ‘organisations’ or the different ‘wings of administration’. The State Government and the Accountant General are free to determine the sub-heads below a minor head, so as to meet local or special requirements, bearing in mind the following guiding principles:— 

  (i) Homogenous schemes under a programme, especially those involving small outlay, should be grouped into suitable sub-heads. 

  (ii) The sub-heads should not be multiplied unnecessarily. 

(iii) Wherever the “General Directions” or the foot notes in the List of Major and Minor Heads of Account” Appendix 2) contain direction regarding the opening of specific sub-heads below the minor heads, these should be adopted. 

  (iv) In the case of Central Plan Schemes and Centrally Sponsored Plan Schemes, if the nomenclature of the sub-heads to be adopted has been prescribed by the Ministers of the Central Government, this should be adopted. 

  (v) If it becomes necessary to open new sub-heads in the budget and accounts of a year after the printing of the budget documents, proposals in this regard should be sent by the Administrative Department concerned to the Finance Department, for scrutiny and sanction. 

(7) The sub-heads are divided into detailed heads, which constitute the fifth and last tier of classification in Government accounts, otherwise known as ‘object classification.’ 

1	Sector
2	Major Head
3	Minor Heead
4	Sub Head
5	Detailed Head
CODE	Se MaMi Sh Dh
Sector Majorhead Minorhead Sub head Detailed head

 

🆀 Which is the fifth and last tier of classification of accounts (A) Minor head (B) Sub Major head (C) Sub head (D) Detailed head 🆀The detailed head, last tier of classification in Government accounts is also known as..............classification. (A) Section Classification (B) Division Classification (C) Object Classification (D) Sector Classification

For the purpose of department control, it is necessary to analyse the expenditure on a scheme in terms of inputs such as salaries, grants-in-aid, investments etc. On the expenditure side of the accounts, particularly in respect of heads of account within the Consolidated Fund, the detailed heads are, therefore, meant primarily for itemised control over expenditure, and indicate the nature of expenditure on a scheme, activity, or organisation, in terms of the inputs. A list of ‘standard’ detailed heads, capable of adoption by all Governments and representing the common items of Government expenditure, is given in Appendix 3, with notes explaining their scope. Additional detailed heads (other than those included in Appendix 3), found absolutely necessary to distinctly exhibit specific types of expenditure in certain departments, may also be opened, care being taken to check unnecessary proliferation. The Estimating Officers will include the necessary detailed heads in the Departmental Estimates, which will be scrutinised and approved by the Administrative Departments and the Finance Department, at the stage of preparation of the budget. After the budget documents for the year are printed, the finance Department or the Accountant General may authorise the opening of additional detailed heads is sanctioned by the Finance Department, a copy of the order should be endorsed to the Accountant General, for incorporation of the new detailed heads in the accounts.  

🆀 Which is the fifth and last tier of classification of accounts (A) Minor head (B) Sub Major head (C) Sub head (D) Detailed head 🆀 The schemes / activities in a Programme is reflected under: (A) Major head (B) Sub head (C) Minor head (D) Object head 🆀In Public Account which Alphabet is assigned to denote Deposits and Advances ?  (A) M (B) J. (C)N (D) K Correct Answer- Option (D) K 🆀 Under (Part - III of Government accounts) Public Account, the sector 'Reserve Funds' is denoted by the alphabet : (A) M' (B) T (C) 'L' (D)'J' 🆀 Under Part - 1 Consolidated Fund of the State, the sector Grants-in-aid (receipt) is denoted by the alphabet: (A) D (B) A (C) B (D) C Correct Answer- Option (D) C

10. Classification of expenditure.—Expenditure which, under the provisions of the Constitutions, is subject to the vote of the Legislature should be shown in the accounts separately from expenditure that is ‘charged’ on the Consolidated Fund of the State, vide Appendix 4. Important general orders governing classification of specific classes of expenditure are given in the Kerala Account Code—Volume I 

🆀 Which expenditure is not subject to the vote of Legislature Assembly?  (A) Voted expenditure (B) Charged expenditure  (C) Revenue expenditure (D) New service

 💜💚💛💙

INTRODUCTION TO INDIAN GOVERNMENT ACCOUNTS&AUDIT

CHAPTER 7

STRUCTURE OF 
GOVERNMENT ACCOUNTS

7.1 One of the most distinctive features of the system of Government Accounts in India is the minute elaboration with which the Financial transactions of Government under both receipts and payments, are differentiated and classified.

Principles of Classification

7.2 The conventional pattern of classification ran along organizational lines and consisted mainly in the listing of receipts by various types of taxes and the statement of expenditures by reference to the department in which it occurred than to its objects or grounds. With the phenomenal growth and diversity in the functions of Government involving huge outlays, accounts acquired a new dimensions and the necessity for a more meaningful classification of transactions for presentation of Government operations in terms of functions, programmes and activities was acutely felt. A team (Mukherjee Committee) set up by the Government of India went into this question and made recommendations for reforming the structure of budget and accounts. The important objectives sought to be achieved by these reforms were:

(a) to have a uniform classification for the budget, accounts and plan;

(b) present the objectives and purposes of Government expenditure clearly in terms of functions, programmes and activities;

(c) amplification of the accounting classification to provide for new functions and programmes in a more meaningful manner;

(d) to bring together under the appropriate functional (major), programme (minor) and activity (sub-head) heads, all expenditures on that function, programme scheme or activity as the case may be, irrespective of the organization administering the function, programme, scheme or activity;

(e) to help the management with timely accounts data for monitoring and analysis of expenditure on programmes and activities and also to secure itemized control over expenditure; and

(f) to facilitate introduction of performance budgeting.

7.3 The recommendations of this team were accepted by the Government of India and the Comptroller and Auditor General of India, with the approval of the President, prescribed revised classification of Government transactions which were given effect to from 1974-75, by the Union, State and Union Territory Governments.

Form of Accounts- Main Division of Accounts

7.4  Government accounts are kept in the following three parts:

In Part-I, namely the Consolidated Fund of accounts, there are two main divisions, namely:

 (i) Revenue consisting of sections for ‘Receipt heads (Revenue Account)’ and ‘Expenditure Heads (Revenue Account)’.

(ii) Capital, Public Debt, Loans consisting of sections for ‘Receipt heads (Capital Account)’, Expenditure Heads (Capital Account)’ and ‘Public Debt’, ‘Loans’, and ‘Advances’.

The first division comprises the section Receipt heads (Revenue Account) dealing with the proceeds of taxation and other receipts classed as revenue and the section ‘Expenditure heads (Revenue Account)’ dealing with expenditure met there from.

The second division comprises the following sections:

(a) The Section ‘Receipt heads (Capital Account)’ which deals with receipts of a Capital nature which cannot be applied as a set off to Capital Expenditure.

(b) The Section ‘Expenditure heads (Capital Account)’ which deals with expenditure met usually from borrowed funds with the object either of increasing concrete assets of a material and permanent character or of reducing recurring liabilities. It also includes receipts of a Capital nature intended to be applied as set off to Capital expenditure.

(c) The Sections ‘Public Debt’ and ‘Loans and Advances’, which comprise of loans raised and their re-payments by Government such as, Internal Debt, External Debt of the Central Government, and Loans and Advances made by Governments and their recoveries, transactions relating to ‘Appropriation to Contingency Fund’ and ‘Inter-State Settlement’.

In Part II, namely Contingency Fund, of the Accounts are recorded the transactions connected with the Contingency Fund set up by the Government of India or of a State or Union Territory Government under Article 267 of the Constitution/ Section 48 of the Union Territories Act, 1963.

In Part III, namely Public Account, of the Accounts, the transactions relating to Debt (other than those included in Part I), ‘Deposits’, ‘Advances’, ‘Remittances’ and ‘Suspense’ are recorded. The transactions under Debt, Deposit and Advances in this part are such in respect of which Government incurs a liability to repay the moneys received or has a claim to recover the amounts paid, together with the repayments of the former (Debt and Deposits) and the recoveries of the latter (Advances), The transactions relating to ‘Remittances’ and ‘Suspense’ in this Part embrace all merely adjusting heads under which shall appear such transactions as remittances of cash between treasuries and currency chests and transfers between different accounting circles. The initial debits or credits to these heads will be cleared eventually by corresponding receipts or payments either within the same circle of account or in another account circle.

Sectors and Sub-sectors of Accounts

7.5 (a) Within each of the Divisions and sections of the Consolidated Fund referred to in Para 6.4, the transactions are grouped into sectors such as, “General Services”, “Social and Community Services”, “Economic Services”, under which specific functions or services shall be grouped. The Sectors are sub-divided into Major Heads of Accounts; in some cases the Sectors are, in addition, sub-divided into sub-sectors before their division into Major Heads of Accounts, Each Sector in a section will be distinguished by a letter of the Alphabet.
(b) In Part II-Contingency Fund, there is a single Major Head and all the transactions met out of the Contingency Fund will be recorded under it.
(c) In the case of Part-III- Public Account, the transactions are grouped into sectors and sub-sectors which will be further sub-divided into Major Heads of Account. The Sectors /Sub-sectors will be distinguished by letters of the alphabet.

Major, Minor and Detailed Heads

7.6  (a) The main unit of classification in accounts is the major head which is divided into minor heads, each of which has a number of subordinate heads, generally known as sub-heads. The sub-heads are further divided into detailed heads. Sometimes major heads may be divided into sub- major heads before their further division, into Minor heads.

അക്കൗണ്ടുകളുടെ  വർഗ്ഗീകരണത്തിന്റെ പ്രധാന യൂണിറ്റ് മൈനര്‍ ഹെഡുകാളായി വിഭജിച്ചിരിക്കുന്ന മേജര്‍ ഹെഡുകളാണ്‌ . അവയിൽ ഓരോന്നിനും നിരവധി സബോർഡിനേറ്റ് ഹെഡുകളുണ്ട്, അവ സാധാരണയായി സബ് ഹെഡ്സ് എന്നറിയപ്പെടുന്നു.  ഈ സബ്ബ് ഹെഡുകളെ ഡീറ്റെയ്ല്‍ഡ്‌  ഹെഡുകളായി തിരിച്ചിരിക്കുന്നു. ചില സമയങ്ങളില്‍ മേജര്‍ ഹെഡുകളെ  മൈനര്‍ ഹെഡുകളായി തിരിക്കുന്നതിനുമുമ്പ് സബ്ബ് മേജര്‍ ഹെഡുകളായി വിഭജിക്കാറുണ്ട്. 

 (b) Major Heads of account falling within the Consolidated Fund generally correspond to ‘Functions’ of Government such as different services like ‘Agriculture’ ‘Defence’ provided by Government , while minor heads subordinate to them identify the programme undertaken to achieve the objectives of the function represented by the major head. A programme may consist of a number of schemes or activities and these generally, correspond to sub-heads below the minor head represented by the programme. In certain cases, especially in regard to non-developmental expenditure or expenditure of an administrative nature, the sub-heads may denote the components of a programme, such as Organizations or the different Wings of Administration.

(c) A ‘detailed head’, is termed as an object classification. On the expenditure side of the accounts particularly in respect of heads of accounts within the Consolidated Fund, detailed heads are primarily meant for itemized control over expenditure and indicate the object or nature of expenditure on a scheme or activity or organization in terms of inputs such as ‘Salaries’, Office Expenses’, ‘Grants-in-aid’, ‘Loans’, ‘Investments’.

 (d) The detailed classification of account heads in Government Accounts and the order in which the Major and Minor heads shall appear in all account records shall be such as are prescribed by the Central Government from time to time on the advice of the Comptroller and Auditor General of India. The ‘List of major and minor Heads of Account of Central and States- Receipts and disbursements’ contain the classification prescribed in this regard. The classification prescribed (including the code no. assigned up to the major heads and minor heads there under) are strictly followed.

🔲. All Govts follow the same code up to.............. level

(A) Major Head

(B) Minor Head

(C) Object Head

(D) Detailed Head
Note 1-

With effect from 1st January 1982 and in the case of Jammu and Kashmir, Maharashtra, Manipur and Sikkim from 15th January 1982, State Governments have been entrusted with their consent, in the terms of clause (1) of Article 258 of the Constitution, the functions of the Central Government under Article 150 of the Constitution in so far as such functions relate to the opening of sub-heads of accounts under the various Major and Minor Heads of Accounts in the State concerned, subject to the following conditions:

(i) Orders issued by a State Government for opening sub-heads and detailed heads are consistent with the directions issued by the Central Government from time to time.

(ii) No sums shall be paid by the Central Government to the State Government concerned in respect of any extra costs of Administration incurred by the State in connection with the exercise of the functions so entrusted.

Note 2-

With effect form 1st April 1987 the President in terms of clause (1) of Article 239 of the Constitution, has directed the Administrators of the Union Territories of Arunachal Pradesh, Daman and Diu, and Pondicherry, subject to his control, also to discharge the functions of the Central Government under Article 150 of the Constitution in so far as such functions relate to the opening of sub-heads and detailed heads of account under the various Major and Minor heads of account within their respective territories subject to the following conditions:
(i) the said discharge of functions shall be subject to the forms prescribed by the President under Article 150; and
(ii) No sums shall be paid by the Central Government to the Union Territory concerned in respect of any extra cost of administration incurred in connection with the said discharge of functions.

 

Codification of heads of Accounts

7.7 From April 1, 1987, a revised coding pattern has been introduced keeping in view the emerging requirements and providing for computer based Financial Information Systems. In the revised pattern,

ഉയർന്നുവരുന്ന ആവശ്യകതകൾ കണക്കിലെടുത്ത് കമ്പ്യൂട്ടർ അധിഷ്ഠിത സാമ്പത്തിക വിവര സംവിധാനങ്ങൾ നൽകിക്കൊണ്ട് ഒരു പുതുക്കിയ കോഡിംഗ് പാറ്റേൺ അവതരിപ്പിച്ചു. പുതുക്കിയ പാറ്റേണിൽ 

a four digit Arabic numerical code has been assigned to the Major Heads in this list,f ollowed by 

a 2-digit code for the relevant sub-major heads, and further followed by a 3-digit code for the minor heads.

The codification pattern for the major heads has been designed in such a way that the last three digits out of the four digits represent the same function in the four sections

viz. 

Receipt Heads (Revenue Section), 
Expenditure Heads (Revenue Section), 
Expenditure Heads (Capital Section) and ‘Loans and Advances’ 

except in a few cases where more than one function has been grouped together (as sub major heads) under a single Major head

പ്രധാന തലങ്ങൾക്കായുള്ള കോഡിഫിക്കേഷൻ പാറ്റേൺ രൂപകൽപ്പന ചെയ്തിരിക്കുന്നത് നാല് അക്കങ്ങളിൽ അവസാന മൂന്ന് അക്കങ്ങൾ നാല് വിഭാഗങ്ങളിലെ ഒരേ പ്രവർത്തനത്തെ പ്രതിനിധീകരിക്കുന്ന രീതിയിലാണ്, ഒരൊറ്റ മേജർ ഹെഡിന് കീഴിൽ ഒന്നിൽ കൂടുതൽ ഫംഗ്ഷനുകൾ (സബ് മേജർ ഹെഡുകളായി) ഗ്രൂപ്പുചെയ്‌തിരിക്കുന്ന ചില സന്ദർഭങ്ങളിൽ ഒഴികെ. 

This is illustrated by the following examples: -

	Function	Major head code in the section for
		Receipt Heads Revenue Account	Expenditure Heads Revenue Account	Expenditure Heads Capital Account	Loans & Advances
1.	Medical  & Public Health	0210	2210	4210	6210
2.	Shipping	1052	3052	5052	7052

It may also be observed that in the coding pattern, the 1^st digit in the major heads under ‘Receipt Heads’ (Revenue Account) is either 0 or 1, and the first digit for corresponding major heads for the same function in the Sections Expenditure Heads (Revenue Account) ‘Expenditure Heads’ (Capital Account), and ‘Loans and Advances’ are derived by adding the number 2 to the first digit in the Major Heads in the ‘Receipt Head’ (Revenue Section).

The sub-major heads have a two digit code 01, 02…..etc., while the minor heads have a three digit code 001, 002….etc. The coding pattern for minor heads has been designed in such a way that in respect of certain minor heads having a common nomenclature under various major-sub-heads, as far as possible, the same standard three digit code is adopted, a few illustrative cases are given below. While opening any new minor head, these principles should be kept in view. In order that the rectory of Account heads maintained in the budget Division and Controller General of Accounts organization in the Ministry of Finance, Govt. of India, may not get disturbed, the computer cells of these two organizations should be consulted before any new code is allotted or an existing code (at whatever level) is altered.

Standard 3 digit code	Common nomenclature
001	Direction and Administration
003	Training
004	Research
005	Investigation
010	Minimum needs Programme
050	Land
051	Construction
052	Machinery and Equipment
150	Assistance to I.C.A.R.
190	Assistance to Public Sector and Other undertakings,
798	International Cooperation
799	Suspense
800	Other Receipts, Other Deposits, Other Loans, Other Grants. Other Expenditure etc.

🔲. Capital major head corresponding to expenditure head 2210 is:

(A) 6210

(B) 4210

(C) 8010

(D) 0010

🔲. Three digit code is allotted to a:

(A) Object head

(B) Detailed Head

(C) Minor head

(D) Major head

Classification of expenditure as ‘Charged’ or as ‘Voted’

7.8 Expenditure which under the provisions of the Constitution is subject to the vote of the Legislature shall be shown in the accounts separately from expenditure which is ‘Charged’ on the Consolidated Fund of India or of a State or Union Territory Government. The expression ‘Charged’ or ‘Voted’ shall be appended to the heads concerned to distinguish the two categories of expenditure.

കൺസോളിഡേറ്റഡ് ഫണ്ടിന്റെ അല്ലെങ്കിൽ ഒരു സംസ്ഥാന അല്ലെങ്കിൽ കേന്ദ്രഭരണ പ്രദേശത്തിന്റെ ‘ചാർജ്ജ്’ ചെയ്യുന്ന ചെലവിൽ നിന്ന് ഭരണഘടനയുടെ വ്യവസ്ഥകൾ പ്രകാരം നിയമസഭയുടെ വോട്ടിന് വിധേയമായ ചെലവ് അക്കൗണ്ടുകളിൽ പ്രത്യേകം കാണിക്കും.ചെലവുകളുടെ രണ്ട് വിഭാഗങ്ങളെ വേർതിരിച്ചറിയാൻ ബന്ധപ്പെട്ട ചാർജുകൾക്ക് ‘ചാർജ്ജ്’ അല്ലെങ്കിൽ ‘വോട്ട്’ എന്ന പ്രയോഗം കൂട്ടിച്ചേർക്കപ്പെടും.

Classification of transactions in accounts

 7.9 (1)  Under Article 150 of the Constitution, the accounts of the Union and of the States shall be kept in such form as the President may on the advice of the Comptroller and Auditor General, prescribe. The word Form used in Article 150 has a comprehensive meaning so as to include the prescription not only of the broad form in which the accounts are to be kept but also the basis for selecting appropriate heads under which the transactions are to be classified.

 (2) The estimates of receipts and expenditure framed by Government or in any order of Appropriation shall indicate provisions, ordinarily against heads opened in conformity with these rules. Where there is divergence, the corresponding receipt or expenditure shall be brought to account under the appropriate major head or minor head or other unit of classification as determined by the President on the advice of the Comptroller and Auditor General.

Basis of classification

 7.10 As a general rule, the classification of transactions in Government accounts, shall have closer reference to the function, programme and activity of the government and the object of the revenue or expenditure, rather than the department in which the revenue or expenditure occurs. This principle is, however, subject to such exceptions as may be authorized specially in any individual case or class of cases e.g. receipts representing ‘Interest’ are shown under “0049- Interest Receipts”and expenditure on the maintenance and repairs of the non-Residential buildings under the administrative control of the Public Works Department are shown under the major head “2059- Public Works” irrespective of the functions to which they relate.

ഒരു പൊതുനിയമം എന്ന നിലയിൽ, സർക്കാർ അക്കൗണ്ടുകളിലെ ഇടപാടുകളുടെ വർഗ്ഗീകരണത്തിന്, സർക്കാരിൻറെ പ്രവർത്തനം, പ്രോഗ്രാം, പ്രവർത്തനം, വരുമാനം അല്ലെങ്കിൽ ചെലവ് എന്നിവയുടെ വകുപ്പിനേക്കാൾ, സർക്കാരിൻറെ പ്രവർത്തനം, പ്രോഗ്രാം, പ്രവർത്തനം, വരുമാനം അല്ലെങ്കിൽ ചെലവ് എന്നിവയുടെ വസ്തുവിനെ അടുത്തറിയാൻ കഴിയും. എന്നിരുന്നാലും, ഈ തത്ത്വം ഏതെങ്കിലും വ്യക്തിഗത കേസുകളിലോ കേസുകളുടെ ക്ലാസിലോ പ്രത്യേകമായി അംഗീകാരം ലഭിച്ചേക്കാവുന്ന അത്തരം ഒഴിവാക്കലുകൾക്ക് വിധേയമാണ്, ഉദാ. 'പലിശ'യെ പ്രതിനിധീകരിക്കുന്ന രസീതുകൾ “0049- പലിശ രസീതുകൾ” പ്രകാരം കാണിക്കുകയും പൊതുമരാമത്ത് വകുപ്പിന്റെ ഭരണപരമായ നിയന്ത്രണത്തിലുള്ള നോൺ റെസിഡൻഷ്യൽ കെട്ടിടങ്ങളുടെ അറ്റകുറ്റപ്പണികൾക്കും അറ്റകുറ്റപ്പണികൾക്കുമുള്ള ചെലവുകൾ “2059- പൊതുമരാമത്ത്” എന്ന പ്രധാന തലക്കെട്ടിൽ കാണിച്ചിരിക്കുന്നു. അവയുമായി ബന്ധപ്പെട്ട പ്രവർത്തനങ്ങൾ.

Criteria for determining whether expenditure should be classified under heads of Capital Section or Revenue Section of the Consolidated Fund

7.11 (1) Expenditure of a capital nature to be classified in the Capital Section shall broadly be defined as expenditure incurred with the object either of increasing concrete assets of a material and permanent character or of reducing recurring liabilities.

Note- Expenditure on a temporary asset or expenditure on Grants-in-aid to local bodies or institutions (for purpose of creating assets which will belong to these local bodies r institutions) cannot ordinarily be classified as capital expenditure, and shall not except in cases specifically authorized by the President on the advice of Comptroller and Auditor General be debited to a capital head of account.

(2) Expenditure of a Capital nature shall be distinguished from Revenue expenditure both in the Budget Estimates and in Government Accounts.

Note-Capital expenditure is generally met from receipts of a capital, debt, deposit or banking character as distinguished from ordinary revenues derived from taxes, duties, fees fines and similar items of current income including extra-ordinary receipts. It is open to the Government to meet capital expenditure from ordinary revenues provided there are sufficient revenue resources to cover this liability.

(3) Expenditure of a Capital nature as defined above shall not be classed as Capital expenditure in the Government accounts unless the classification has been expressly authorized by general or special orders of Government.

🔲. Capital expenditure is incurred with the object of:

(A) For repair and maintenance of building

(B) For repaying loans and advances

(C) For increasing concrete assets or reducing recurring liabilities

(D) None of these

Allocation between capital and revenue expenditure on a capital scheme

7.12 (1) The allocation between capital and revenue expenditure on a Capital Scheme for which separate capital and revenue accounts are to be kept shall be determined in accordance with such general or special orders as may be prescribed by the Government on the advice of the Comptroller and Auditor General.

(2) The following are the main principles governing the allocation of expenditure on a Capital Scheme between Capital and Revenue accounts:

(a) Capital account should bear all charges for the first construction and equipment of a project as well as charges for intermediate maintenance of the work while not yet opened for service. It would also bear charges for such further additions and improvements as may be sanctioned under rules are by competent authority.

(b) Subject to (c) below, revenue account should bear all subsequent charges for maintenance and all working expenses. These embrace all expenditure on the working and upkeep of the project and also on such renewals and replacements and such additions, improvements or extensions as prescribed by Government.

(c) In the case of works of renewal and replacement which partake both of a capital and revenue nature, the allocation of expenditure should be regulated by the broad principle that revenue should pay or provide a fund for the adequate replacement of all wastage or depreciation of property originally provided out of capital grants and that only the cost of genuine improvements, whether determined by prescribed rules or formulae or under special orders of Government, should be debited to Capital account. Where under special orders of Government, a depreciation or Renewals Reserve Fund is established for renewing assets of any commercial department or undertaking, the distribution of expenditure on renewals, and replacements between Capital account and the Fund should be so regulated as to guard against over capitalization on the one hand and excessive withdrawals from the Fund on the other.

(d) Expenditure on account of reparation of damage caused by extraordinary calamities such as flood, fire, earthquake, enemy action, should be charged to Capital account or to Revenue account or divided between them in such a way as may be determined by Government according to the circumstance of each case.

 (e) Capital receipts in so far as they relate to expenditure previously debited to Capital heads, accruing during the process of construction of a project, should be utilized in reduction of capital expenditure. Thereafter, their treatment in the accounts will depend on circumstances, but except under a special rule or order of Government, they should not be credited to the revenue account of the department or undertaking.

1. How many Major Heads are there under Part II-Contingency Fund? 

(A) 2 

(B) 3 

(C) 6

(D) 1

2 Which among the following is NOT the responsibility of Commercial Audit Organization of Indian Audit and Accounts Department The Organization is responsible for: 

(A) Audit of transactions of Government Companies/Corporation which finds final expression in an Annual Audit Report bringing out selected topics of interest relating to them
(B) In-depth performance appraisals of selected Companies/ Corporations; each such appraisal takes the form of a separate Audit Report
(C) Preparation of a report on systems deficiencies reported by Chartered Accountants on the basis of directions by the Comptroller and Auditor General

(D) Authorizing pay and allowances of officers and staff of public sector undertakings