Principal Accounts Office
Government of NCT of Delhi

Notes:

(1) Expenditure on the Directorate which cannot be segregated ab-initio in the accounts, between 'Postal' and Telecommunications' wing will be accounted for under a distinct sub-head below this minor head pending allocation and adjustment to "3225 Telecommunication services".

(2) This will include expenditure on general supervision and control offices like Posts and Telegraphs Circle offices, Divisional offices for Postal/R.M.S. wing etc. Expenditure on such of the offices as deal with the work of the Postal and Telecommunications Services, will be initially accounted for under this minor head, pending allocation and adjustment to the Telecommunications branch.

(3) This will have the following sub-heads (i) Rail, (ii) Air, (iii) Departmental Mail Motor Services and (iv) Others.

(4) This minor head will include expenditure on operation of Postal Savings Bank, if directly identifiable such 'Internal Check and Control organisation' in Head Post offices. Other unallocable items of expenditure relating to Savings Bank will be recorded under the minor head "Postal Network" under sub-major head- 02.

(5) The expenditure on audit of Posts and Telegraphs department transferred from "2016 Audit" will be recorded initially under this minor head by a deduct entry under "2016 Audit". At the close of the year proportionate charges on audit of Telecommunication Services will be allocated and transferred to the major head "3225 Telecommunication Services" under the minor head 'Audit'.

(6) This minor head will include expenditure on contributions to Posts and Telegraphs Welfare Fund, Holiday Homes, Grants to Recreation Clubs etc.

(7) This minor head will have the sub-head (i) depreciation on historical cost and (ii) supplementary depreciation.

(8) This will record leave encashment benefits granted at the time of retirement, termination of service etc.

Notes:

(1) See Notes (1) below the major head "3201 Postal Services". This minor head will also include expenditure relating to General Manager (Projects) and their Administrative offices under distinct sub- heads.

(2) This minor head will include expenditure on Telegraph Traffic/Divisional offices and Telephone Districts/Divisional Offices.

(3) This minor head will have following sub-heads:-

1. Establishment for Telephones
2. Establishment project Installations .

(4) This will record the expenditure on the Civil Engineering Wing of the Telecommunication Services.

(5) See Note (7) below the major head "3201 Postal Services".

(6) Each sub-head will have the following detailed heads :-

1. Demand payable
2. Unpaid wages
3. Pre-paid expenses

The liabilities accrued in a month but not discharged in the same month will be credited to 'Demands payable' by debit to the relevant minor head. The payment of such liabilities in the following month will be debited to �Demand payable'. Any credit balance relating to a month outstanding at the close of the following month will be transferred to 'Unpaid Wages' by debit to 'Demands Payable'. Pre-paid expenses will be directly debited to 'Pre-paid expenses' under the minor head 'Suspense' and will be transferred to the relevant-minor head in the accounts of the month to which they relate by credit (minus debit) to 'pre-paid expenses'.

The sub heads of the nomenclature of the existing minor heads may be opened under the head 'Suspense' as and when necessary.

(7) This will record leave encashment benefits granted at the time of retirement, termination of service etc.

Note:

(1) Payments by withdrawal from Telecommunication Revenue Reserve Funds and payments from Telecommunication surplus should be recorded under distinct sub-heads under this minor head.

 

(i) Science Technology and Environment

 

 

 

Note:

(1) Expenditure on Research expedition to South Indian Ocean will be booked under a sub-head "Research Expedition to South Indian Ocean� under this minor head.

Note:

(1) This minor head will record expenditure on National Research Professors, encouragement to research scholars etc.

 

(j) General Economic Services

 

 

 

Notes:

(1) See Note (1) under "2052- Secretarial-General Services".

(2) See Note (2) under "2052- Secretariat-General Services",

Notes:

(1) This Sub-Major head will record expenditure on repairs and maintenance of tourist bungalows, hotels etc. under concerned minor heads.

(2) This minor head will record expenditure on repairs and maintenance facilities at tourist centres excluding that allocable to other minor heads e.g. expenditure on a bus shelter or booking office will be recorded under "Tourist Transport Service".

(3) This minor head will record expenditure on Tourist organisation except those allocable to other minor heads and also publicity either direct or through other bodies.

(4) This minor head will record expenditure on the purchases and repairs of vehicles as well as operational expenditure of Tourist Transport services including subsidies to agencies operating Air, Road and Water Transport services for Tourists.

Notes:

(1) This minor head will record expenditure on Trade Commissioners abroad.

(2) Tills minor head will record expenditure on commercial intelligence and statistics.

(3) This minor head will record expenditure of the Directorate of Export Promotion.

(4) Tills minor head will record assistance to Export Promotion Bodies and for market development but excludes items relating to the minor head "Export subsidy".

(5) This minor head will record expenditure on export subsidy schemes of all Ministries.

Note:

(1) Includes the organisation of "Registrar of Births, Deaths and Marriages."

Notes:

(1) This major head will record expenditure on all meteorological services including Aviation, Agriculture Meteorology , Hydrometeorology, Seismological services and Agency Services.

(2) This minor head will record expenditure on development, manufacture, calibration and repairs of the various instruments.

(3) These minor heads will record expenditure on Research and Training not forming part of other minor heads.

Note:

(1) Please see Note (1) below the major head '2408-Food, Storage and Warehousing' and '2057-Supplies and Disposals'. This Major Head will record expenditure on civil supply schemes other than those relating to food grains and pulses, such as on procurement and distribution of vanaspati, edible oils, kerosene cement etc. The element of subsidies in respect of these schemes will be transferred and finally adjusted under the minor head "Consumer Subsidies".

(2) �This head will accommodate the direct expenditure of the Government�, including expenditure of union territories without legislature (Delhi, Chandigarh etc.) and grants-in-aid to autonomous bodies and institutions. Grants assistance to be provide to States and Union Territory Governments, out of the 'Consumer Welfare Fund', may be classified under relevant sub-major and minor heads below major heads '3601 - Grants-in-aid to State Governments' and '3602 - Grants-in-aid to Union Territory Governments'.

Note:

(1) Expenditure incurred on Trading Operation relating to Liquor etc. by State/Union Territories which purchase and sell Liquor Country Spirits, Country Fermented Liquors etc. will be booked under this minor head.

Notes:

(1) This minor head will include compensation (including amounts initially debited to capital major head "5475 Capital Outlay on Other General Economic Services" transferred to revenue), and administrative expenditure for enforcing the land ceiling laws for which separate sub-heads may be opened.

(2) This minor head will include expenditure on official Liquidators under companies Act, Regional Directors, Company Law Board and Court Liquidators under Banking Companies Act.

(3) This minor head will include expenditure on Controller of Insurance, Administration of Indian Partnership Act, Money Lenders Act and Chit Fund Act.

(4) This minor head includes inter-alia (i) Payments against Tax Credit Certificates and (ii) Expenditure on trade representatives of State Governments. Expenditure connected with Emergency Risk (Goods) Insurance Scheme/Emergency Risks (Undertakings) Insurance Schemes/War Risks (Marine Hulls) Re-Insurance Schemes/Emergency Risks (Factories) Insurance Schemes may be booked under distinct sub- heads below this minor head.

(5) Each Urban Oriented Employment Programme except 'Nehru Rozgar Yojana' will be opened as a sub-head under this minor head.