Principal Accounts Office
Government of NCT of Delhi

Notes:

(1) Minor heads corresponding to major/sub major heads and programme minor heads under 'Expenditure Heads (Revenue Section)' to which the assistance can be related may be opened under these sub major heads.

(2) Grants as advance plan Assistance for drought relief will be adjusted under a distinct sub-head 'Drought Relief'.

(3) Minor head 'Deduct recoveries of Grants-in-aid from State Governments', may be opened, when required, under the relevant sub-major heads below this major head to record refund in cash of unspent balance of Grants-in-aid by the State Governments.

(4) If commodities are purchased by Government of India out of its own resources, the value thereof will be debited to the relevant functional major head. In case such materials are supplied to the State Governments as aid, the value thereof will be debited to this major head by contra credit (minus debit) to the functional major head to which the value of the materials on their acquisition has originally been debited. The State Government will credit the value of the material received as aid to the major head '1601 - Grants - in - aid from Central Government ' by contra debit to the functional major head, relevant to the functions/programme on which the matdrial are proposed to be utilised.

Notes:

(1) Refer to Note (1) below the major head "3601 Grants-in-Aid to State Governments'

(2) Please see Note (2) below major head '3601'.

(3) Please see Note (3) below major head '3601'.

Notes:

(1) Will include States' share of additional excise duties on mineral products.

Note:

(1) Please refer to Note (3) below major head "0042".

Notes:

(1) These minor heads will include general assistance to other countries and U. N. Programmes. See also General Direction No. 3.2.

(2) See Note (l) below Major Head '1605'.

Note:

(1) This major head will record adjustments on account of aid-materials, equipments, and commodities received from the foreign countries. In the Central books the value of the materials etc. received will be adjusted by debit to this major head by per contra credit to the receipt major head '1606-Aid Material & Equipments'. In the case of aid received by or passed on to the State/UT Governments, another adjustment on the basis of its value will be made in the Central books under "3601/3602-Grants-in-aid to State/UTGovernments"or"7601/7602-Loans to State /UT Governments", as the case may be, depending upon the manner of the utilisation of the aid by the State/U.T. Governments and provisions made therefore in the Central Budget. In the books of the State/U.T. Governments, the corresponding receipt will be shown against the major head "1601-Grants-in-aid from Central Government-02 Grants, for State/Union Territory Plan Schemes-103 Grants against External Assistance received in kind" or "6004-Loans and Advances from the Central Government-02 Loans for State/Union Territory Plan Schemes-103 Loans against External Assistance received in kind," as the case may be, per contra debit to '3606-etc.' which will be relieved on the basis of sanctions after the materials are issued/utilised. The expenditure by State/U.T. will be shown in their books against the relevant functional major/ minor etc. head. In cases where there is an obligation to create a fund for the aid materials, accounts of such funds will be maintained on pro-forma by the departments concerned.