Principal Accounts Office
Government of NCT of Delhi

Notes:

(1) Tuition Fees', 'Examination Fees' and 'Other Fees' may be treated as separate sub-heads under the various minor heads below these sub-major heads, wherever possible and necessary.

(2) Income from Endowments and contributions from local bodies may be adjusted under a separate sub-head "Contributions and Income from endowments".

(3) Will be divided into the following sub-heads:-

1. Collection by District authorities
2. Other Collections.

(4) Grants from University Grants Commission for Government Colleges may be recorded under a separate sub-head "Contributions from the University Grants Commission" under this head.

Notes:

(1) This minor head will include the recoveries from patients for accommodation, supply of medicines, bacteriological and other tests, supply of blood and other services rendered.

(2) Will record receipts from the sale of medicines, drugs, medical instruments and equipments etc. whose cost is debited to revenue under the expenditure major head "2210 Medical and Public Health".

(3) Will include receipts from departmentally run drug manufacturing concerns. Distinct sub-heads with suitable detailed heads thereunder may be opened for each concern.

(4) Will be divided into following sub-heads: -

1. Bacteriological laboratory receipts.
2. Sale of blood to Institutions, etc. other than in-patients.
3. Sale of dead stock, waste paper and other items the cost of which was met from office expenses.
4. Leave salary contributions.
5. Income from endowments.
6. Other items.

(5) Will include licence fees, fines etc. under Drug Control Acts and Prevention of Food Adulteration Acts etc. realised by Public Health authorities.

(6) Will include income from endowments.

Note:

(1) Receipts in respect of each major scheme may be recorded under distinct sub-head

Notes:

(1) This Minor Head will also include receipts relating to Departmental Pool Accommodations. It will be divided into following sub-heads:

1. Rent/Licence Fee
2. Other items.

(2) If the receipts are recurring and substantial the scheme will be classified as a separate minor head, otherwise not.

Notes:

(1) Separate minor heads may be opened for receipts from any Urban Development Scheme other than those provided for. This major head will not include receipts from Urban Housing Schemes, which will be recorded under the major head "0216 Housing".

(2) This minor head will record inter alia receipts on account of the Directorates of Municipalities' etc.

Note:

(1) Receipts from commercial activities and non commercial activities will be shown under distinct sub-heads namely :-

1. Commercial
2. Non-commercial.

Note:

(1) Fees realised under these rules framed by the Central and State Governments may be accounted for under distinct sub-heads below this minor head.

Note:

(1) Please see note (7) below major head "2235"

Note:

(1) Includes receipts on account of public exhibitions and fairs and recovery towards the cost of administration of Religious and Charitable Endowments Acts.