Principal Accounts Office
Government of NCT of Delhi

(a) Education, Sports, Art and culture

Notes:

(1) This major head will record the expenditure on all activities connected with education except Agricultural Education, Medical Education, Animal Husbandry Education and other special types of education, the expenditure on which will be recorded under the respective functional head, viz. "Crop Husbandry", "Medical and Public Health", etc. Expenditure on special programmes for the scheduled castes, scheduled tribes and other backward classes intended to supplement benefits and facilities available to the whole community should be recorded under the major head "2225 - Welfare of Scheduled Castes, Scheduled Tribes and other Backward classes" and expenditure on special programmes for physically handicapped should be booked under the major head "2235 Social Security and Welfare".

(2) Expenditure common to both Elementary and Secondary Education such as common directorate at Headquarters and District level, common Inspectorate etc., will be recorded below the respective minor heads under the sub-major head "02-Secondary Education".

(3) School lunch/ mid day meal programme will be recorded under a distinct sub head under this minor head.

(4) Expenditure on Text Book Committee, printing, publication and distribution of Text Books will be recorded under this minor head.

(5) Expenditure on teaching of modem Indian languages in Government schools and colleges as part of wider curricula will be recorded under the relevant minor head below the sub major heads "01 Elementary Education", "02-Secondary Education", "03 -University and other higher education". The minor head 'Promotion of modem Indian languages and literature' under the sub major head "05 Language Development", will record other expenditure either directly by Government or as grant for promotion of modem Indian languages including Hindi and Urdu.

(6) This minor head will record expenditure on promotion of other languages like Russian, French, Persian, German etc. Expenditure in connection with the teaching of these languages in schools and colleges will however be recorded under the relevant minor heads below the sub major heads 02, 03, 04 as the cases may be.

(7) This minor head will record expenditure of other Institutions of-higher learning not affiliated to any university e.g. Indian Institute of Management.

(8) This minor head will record expenditure on orientation courses, summer seminars etc.

(9) These minor heads will record expenditure on bringing out the cheap editions of textbooks for university and higher education and technical education.

(10) This will include pre-primary, primary and middle school education.

(11) This excludes teachers' training.

(12) This will include pre-university education.

Notes:

(1) The minor head "Technical schools "will record expenditure on schools imparting training and education in trades to pre-matric or middle school students. The minor head "Polytechnics" will record expenditure on institutions imparting education and training to post-matric students for a diploma course.

(2) See note (9) below Major head 2202.

(3) Will also include Management and Commercial Institutes.

Notes:

(1) Expenditure on Colleges of Physical Education affiliated to Universities or not will be recorded under this minor head.

(2) This minor head will include expenditure on organisation of youth camps. Youth Hostels, National Cadet Corps, National discipline schemes etc. which will be recorded under distinct sub-heads.

Notes:

(1) This major head will record transactions connected with promotion of art and culture, including educational institutions imparting education on art and culture.

(2) This minor head will record expenditure on government institutions for imparting education in fine arts like Music, Drama, Art, Sculpture etc. and assistance to non-government institutions imparting such education.

(3) This minor head will include expenditure relating to literary awards.

(4) The minor head "Archaeology" will record expenditure on the Department of Archaeology of the State Governments, while the minor head "Archaeological Survey "will record expenditure on Archaeological Survey of India, including expenditure on preservation of ancient monuments etc.

(5) This minor head will include expenditure on public libraries but not expenditure on libraries attached to educational institutions and departments.

(6) This Minor Head will record expenditure on Film Censoring.

(b) Health and Family Welfare

Notes:

(1) This minor head will record expenditure on medical relief provided to general public through hospitals, dispensaries, primary health centres etc. Each major hospital may, if considered necessary, be treated as a separate sub head under this minor head, the other standard sub heads being "Other Hospitals", "Dispensaries", and "Primary Health Centres".

(2) This minor head will record expenditure on establishment of Medical Stores Depots and also transactions connected with purchase of medicines, drugs, medical instruments and equipment etc., with suitable sub-heads if the Medical Stores Depots charge for the supplies made to hospitals, dispensaries etc. If on the other hand the Depots are intended only as a central procurement and stocking agency for the hospitals and dispensaries of the State, and supplies to the hospitals etc. are not charged for, the transactions on account of the purchase of medicines etc. may be recorded under the minor head ‘110-Hospital and Dispensaries’ while the expenditure on the establishment of Medical Stores Depot may alone be recorded under this minor head.

(3) This minor head will include expenditure on departmental manufacture of common pharmaceutical preparations.

(4) This sub-major head will record expenditure on medical schools, colleges etc., imparting medical education and nursing education. Expenditure on hospitals attached to Medical Colleges will be recorded under" Hospitals and dispensaries" below the sub-major heads '01' or '03' as the case may be.

(5) This minor head will record expenditure incurred in hospitals, dispensaries etc, in connection with Employees' State Insurance Scheme.

(6) The minor heads under the sub-major heads '01' and '03' may be opened as sub-heads, as deemed necessary under the minor heads under these sub-major heads, "02' and '04'.

(7) Prevention and control of each major disease like Cholera, Leprosy, Malaria, Filaria etc, should be recorded under distinct sub heads with suitable detailed heads thereunder.

(8) Will include expenditure on Pasteur Institute.

(9) Will include expenditure on Chemical Examiner.

(10) Divided into the following sub-heads;

1. Education (including education in pharmacy)
2. Training
3. Research and evaluation
4. Other Expenditure

(11) This includes Yoga also.

(12) This includes expenditure on Port Health Establishment including Airport Organisation.

Notes:

(1) This minor head will record expenditure of (i) State Level Organisation (ii) City Family Welfare Bureaus, and District Family Welfare Bureaus in the States. In the Centre the expenditure on the following items is recorded under this Head.

1. Technical Wing at Headquarters.
2. Regional Health Offices and
3. Other Offices.

(2) This minor head will include expenditure on (i) immunisation of infants and pre-school children against diptheria, polio and typhoid and of expectant mothers against tetanus and (ii) prophylaxis against nutritional anaemia for mothers and children and nutritional programme for control of blindness among children.

(3) This will cover expenditure on (i) maintenance of vehicles and supply of vehicles at Primary Health Centres, (ii) Supply of additional vehicles for supervision at District Family Welfare Bureaus, (iii) Supply of vehicles and equipment to regional Family Welfare Training Centres and (iv) Health Transport Organisation at the Centre.

(4) This will cover expenditure under the items:

State Sector

1. Sterility Centres and Helpers Scheme;
2. Supply of surgical equipment to rural and urban family welfare Centres;
3. Maintenance of beds and static sterilisation units;
4. Conventional contraceptives;
5. Post Partam Centres;
6. Supply of surgical equipment to selected hospitals;
7. Construction of sterilisation theatres;
8. Selected Area Programme;
9. Intensive District Programme; and
10. Establishment of additional beds.

Central Sector

1. Expenditure on Family Welfare in Railways, P & T and Defence;
2. Nirodh Schemes;
3. Central Family Welfare Corps Doctors;
4. Awards and
5. Vehicles,etc.

(5) This will cover expenditure on

1. Mass education programme including orientation camps;
2. Mass mailing schemes and
3. Audio visual equipments and also expenditure incurred by the Ministry of Information and Broadcasting.

(6) This will include expenditure under the following items

State sector

(i) Regional Family Welfare centres in states (Old and New);

(ii) Training of A.N.M.S and Dais and Local Health visitors;

(iii) Training of personnel through I.M.A., Homoeopathic and I.S.M. Practitioners;

(iv) Teaching of Family Welfare in medical colleges and

(v) Demographic Research Centre.

Central sector

1. Central Family Welfare Field units;
2. Training of personnel through I.M.A.;
3. Stipends to medical students;
4. Family Welfare Training Centres;
5. Expenditure on L.S.M. and Homoeopathy and
6. Experimental projects.

(7) This will have the following sub-heads:

1. Village Health Guides;
2. Post Partam Centres;

(8) This will include expenditure on Post Partam Centres.

(9) This minor head will be divided into two sub-heads: -

1. National component
2. District/sub-Project component

(c) Water Supply, Sanitation, Housing and Urban Development.

Notes:

(1) Each major scheme or group of small schemes will be recorded under distinct sub-Heads with suitable detailed heads.

(2) This minor head will be sub-divided into the following sub-Heads:

1. Accelerated rural water supply programme.
2. Rural piped water supply Programme.
3. Other rural water supply programme.

(3) Will include expenditure on supervisory establishments for sanitation services.

Notes:

(1) See also Note (5) below the major heads"2230 Labour and Employment' and Note (1) below "2225 Welfare of Scheduled Castes, Scheduled Tribe and other Backward classes, for 'Labour Housing Schemes’ and 'Housing Schemes for Welfare of Scheduled Castes, Scheduled Tribes and Other backward classes' respectively.

(2) This will have the following sub-heads;

1. Direction and Administration
2. Construction
3. Maintenance and Repairs
4. Furnishing
5. Lesve Charges
6. Estate Management
7. Machinery and Equipment
8. Suspense
9. Other Expenditure

(3) This minor head will record expenditure on assistance to Housing Boards, Corporations etc. not related to any particular scheme. Assistance for specific schemes e.g. slum clearance schemes, rental housing schemes, Subsidised Industrial Housing Schemes etc. will be recorded under the sub-major head 02 or 03 or 80.

(4) This sub-major head will record expenditure incurred by Government of Maharashtra under the Bombay Buildings Repairs and Reconstruction Board Act, 1969 as a social security measures to provide for the repairs or reconstruction of dangerous buildings in Bombay. The Act envisages collection of cess from the owners of the buildings and finding the net collections in a fund called the "Bombay Buildings Repairs and Reconstruction Fund" to which will also be credited the Government contribution and the matching contribution by the Bombay Municipal Corporation. An amount equal to the expenditure will be transferred to this head from the fund. The transfers to and from the fund will appear as sub-head under the minor head "Other expenditure".

Notes:

(1) This major head will not include expenditure on Urban Housing schemes which will be booked under the major head "Housing".

(2) This minor head will include expenditure relating to Municipal administration or other Urban Development Authority concerned.

(3) A separate minor head will be opened for each state in which case the minor heads mentioned below the sub major head ‘01’ will be sub -heads below that minor head.

(d) Information and Broadcasting

Notes:

(1) Will include the Directorate of Public Relations.

(2) This will include general information services.

(3) This Sub-Major head will record all activities relating to Film Division, Film Institute etc.

Notes:

(1) Expenditure incurred from the Consolidated Fund of a State on Broadcasting in pursuance of any grant under Article 282 of the Constitution of India is classified in accounts in accordance with the following principles: -

1. Any expenditure from the Consolidated Fund of a State which is directly connected with broadcasting services proper (e.g. by way of contribution to any Radio Station), should be classified as State expenditure on a Union subject (List I of the Seventh Schedule) and accounted for under "Other expenditure".
2. State expenditure on the purchase and maintenance of radio sets for village propaganda and publicity directly connected with the administration of State subject (List II of the Seventh Schedule) and not forming part of the normal programme of the broadcasting service, should be brought to account against the appropriate functional heads of account concerned in the State books.

(2) Will include interest on capital and contribution to Funds.

(e) Welfare of Scheduled Castes, Scheduled Tribesand Other Backward Classes

Note:

(1) This Minor head will include provision of house site to landless members of Scheduled Castes, Scheduled Tribes and Backward Classes.

(f) Labour and Labour Welfare

Notes:

(1) The expenditure on Special Commissions of Enquiry relating to labour will be recorded under a distinct sub head under the programme minor heads to which the terms of reference to the Committee/Commission are closely related. Expenditure relating to International Labour Conference and other General National Conference on Labour may be recorded as part of expenditure of the Ministry. Contribution to the International Labour Organisation will be recorded under the minor head "International Co-operation". (See General direction No.3.2).

(2) Includes Labour Commissioner and his establishment.

(3) This minor head will include enforcement of labour laws, settlement of disputes and wage boards. These may be shown under separate sub heads under this head. Expenditure on Labour Courts and Industrial Tribunals will also be recorded under this minor head.

(4) This minor head will include Directorate General of Factory Advice Service, Inspectorate of Factories, Inspector of Steam Boilers, Labour Institutes, Rescue Services, Director-General of Mines Safety under distinct sub-heads.

(5) This minor head will record labour welfare measures not related to sectors covered by minor heads for Coal, Mica and Iron Ore Mines labour welfare. All these minor heads may have sub heads" Housing", "Education", "Health" etc. as the case may be.

(6) This minor head will include government contributions towards social security measures for labour and industrial workers such as Family Pension-cum-Life Assurance scheme, Personal Injuries Compensation schemes etc.

(7) This minor head will record expenditure on education, including workers' education programme, National Institute of Labour etc.

(8) This minor head will be divided into the following sub-heads :

1. National Commission on Rural Labour.
2. Rural Workers cell.

(9) This will include services on Migratory Labour Recruiting Agencies for labour going abroad etc.

(10) This does not include ‘Urban Oriented Employment Programmes’ which will be accounted for under the major head ‘3475-General Economic Services’.

(11) This includes the expenditure on Directorate General of Employment and Training.

(g) Social Welfare and Nutrition

Notes:

(1) The expenditure on relief and rehabilitation of persons displaced as a result of natural calamities will be recorded under major head “2245 Relief on account of Natural calamities".

(2) Will include expenditure on relief measures, as distinct from relief and rehabilitation schemes.

(3) The grants given to Central Social Welfare Board and other Bodies should be recorded under the various minor heads provided under this sub-major head, if the purpose of the grants are distinguishable.

(4) This minor head will include management expenditure of Life and other Insurance Schemes run by State Governments.

(5) This minor head will include expenditure on District Soldiers', Sailors' and Airmen's Welfare Boards, Legal Aid Committees, relief to persons affected by riots, ex-gratia payments to families of ministers, government servants etc dying in harness, and assistance to goldsmiths and their dependents. Expenditure out of compassionate fund will be adjusted under a separate sub-head "Payment from Compassionate Funds."

(6) Expenditure on Direction and Administration pertaining exclusively to any of the minor heads mentioned under sub-major head "02-Social Welfare" will be booked to that minor head. Where it is not so, the expenditure will be booked to the minor head "Direction and Administration".

(7) This minor head shall have distinct sub-heads for Central Government and each of the State / Union Territory Government to record transactions connected with the "Government Employees Insurance Scheme" in vogue in central and other State Government including Union Territory Governments.

Notes:

(1) All expenditure incurred directly for the relief of distress shall be debited to this major head. Expenditure incurred indirectly due to any natural calamity shall be debited to appropriate functional major head.

(2) This will be sub-divided into:-

1. Cash doles (vi) Supply of seeds, fertilizers and
2. Food and clothing Agricultural implements
3. Housing (vii) Supply of fodder
4. Educational Concessions (viii) Other items
5. Supply of medicines

(3) This minor head will record expenditure on prevention of cattle epidemic and other miscellaneous expenditure not identifiable with other sub-major/minor heads.

(h) Others

Note:

(1) This minor head will include expenditure on Public exhibitions, fairs and pilgrimage beyond India

Notes:

(1) See Note (1) below major head '2052 Secretariat-General Services'. Separate sub-heads may be opened for the different wings of the secretariat dealing with policy formulation etc. relating to functions falling in this sector.

(2) See Note (2) below the major head '2052 Secretariat-General Services'.