Mode of payment of bills
As per G.O.Ms.No.69, Dt.14.08.2019 Finance Dept.
Drawl Procedure |
Nature of
expenditure allowed |
||
010 |
Salaries |
Direct credit to the bank account of the employee. |
Will include Pay, Allowances in all forms, of
Regular Staff for the current month. Also includes leave encashment, Leave
Travel Concession and Medical Reimbursement. This object classification will
also be utilized for recording expenditure on emoluments and allowances of
Heads of States and other high dignitaries including sumptuary allowance.
Arrears if any shall be drawn under DH 100, as per the procedure defined in
the G.O. 161, from Finance & Planning, Dt.: 27.04.1991. |
011 |
Pay |
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012 |
Allowances |
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013 |
Dearness
Allowance |
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014 |
Sumptuary
Allowance |
||
015 |
Interim Relief |
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016 |
House Rent
Allowance |
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017 |
Medical Reimbursement |
||
018 |
Encashment of
Earned Leave |
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019 |
Leave Travel
Concession |
||
020 |
Wages |
Direct credit to
the bank account of respective employee. |
Will include Wages of
Labourers appointed prior to enactment of Act.2 of 1994. Any deviation from
Act.2 requires finance concurrence for payment under this HOA. |
021 |
Part Time
Contingent Employees |
||
022 |
Full Time
Contingent Employees |
||
023 |
Daily Wage
Employees |
||
024 |
Hourly Wage
Employees |
Payment as per
the norms prescribed by the Govt. |
|
030 |
Overtime
Allowance |
Direct credit to the bank account of respective
staff. |
Will include
Overtime and Night Duty Allowance paid to the Staff, from the departments or
services, who are specifically permitted. |
031 |
Overtime
Allowance |
||
032 |
Night Duty
Allowance |
||
040 |
Pensionary
Charges |
Direct credit to
the bank account of the pensioner. |
Will include donations to service funds and
contributory provident funds in addition to payments of pensions and gratuity
in all forms to Government Servants (Service & related Family Pensions),
Members of Legislature, Freedom Fighters, etc. This charges however does not
include social security expenditure such as old age pensions etc. |
041 |
Pensions |
|
|
042 |
Gratuities |
|
|
043 |
Medical Reimbursement |
|
|
050 |
Rewards |
To the credit of
bank account of recipient of the |
Will cover Awards, Trophies/Mementoes and also
include amount paid to Government servants only as per schemes, if any
operative in Ministries/ Departments |
award/reward. |
|||
051 |
Rewards |
|
|
052 |
Awards |
|
|
053 |
Trophies/Mementoes |
|
|
060 |
GIA Salaries |
Direct credit to
the bank account of the employee. |
Will include pay, allowances in all forms, of
Grants-in-Aid Personnel. This object classification will be utilized for
recording salaries expenditure for those Grants-in-Aid personnel paid through
HRMS payroll directly. |
061 |
GIA Pay |
||
062 |
GIA Allowances |
||
063 |
GIA Dearness
Allowance |
||
065 |
GIA Interim
Relief |
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066 |
GIA House Rent
Allowance |
||
067 |
GIA Medical
Reimbursement |
||
068 |
GIA Encashment
of Earned Leave |
||
069 |
GIA Leave Travel
Concession |
||
070 |
Work Charged
Establishment Salaries |
Direct credit to
the bank account of the employee. |
Will include pay, allowances in all forms, of
Work Charged Establishment Personnel. This object classification will be
utilized for recording salaries expenditure through HRMS payroll directly. |
071 |
WC Pay |
|
|
072 |
WC Allowances |
|
|
073 |
WC Dearness
Allowance |
|
|
075 |
WC Interim
Relief |
|
|
076 |
WC House Rent
Allowance |
|
|
077 |
WC Medical Reimbursement |
|
|
078 |
WC Encashment of
Earned Leave |
|
|
090 |
Arrear Pensions |
Direct credit to
the bank account of the pensioner. |
Will include
expenditure in respect of any arrears related to Regular Pensions for those
drawing pensions under DH 040. |
091 |
Arrear Pension |
|
|
093 |
Arrear DA |
|
|
094 |
Arrear IR |
|
|
100 |
Arrear Salaries |
Direct credit to
the bank account of the employee. |
Will include expenditure related to arrears of
pay, DA and IR etc. for regular staff. For example, IR Arrears will be paid
under this and the regular IR will be paid under the standard IR, viz.,
100-105 is for IR Arrear and 010-015 is for regular IR payment monthly along
with salary. |
101 |
Arrear Pay |
||
102 |
Arrear Allowance |
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103 |
Arrear DA |
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105 |
IR Arrear |
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106 |
Arrear HRA |
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110 |
Domestic Travel
Expenses |
|
Will cover all expenses on account of travel on
duty in India including conveyance and fixed traveling allowance but
excluding leave travel concessions which would be part of salaries. This will
also include TA/DA to non-official members on account of travel within India.
Specific items like Bus Warrants and Conveyance Allowance, where applicable,
are also covered under this. |
111 |
Travelling
Allowance |
Credit to the
bank account of employee or travel agency. |
|
112 |
Bus Warrants |
Credit to the bank account of APSRTC. |
|
113 |
T.A./D.A. to
Non- Official Members |
Credit to the
bank account of Non- official member. |
|
114 |
Fixed Travelling
Allowance |
Credit to the bank account of employee |
|
115 |
Conveyance
Allowance |
Credit to the bank account of employee |
|
120 |
Foreign Travel
Expenses |
|
Will cover all expenses on account of travel on
duty outside India including deputation of Scientists abroad. This will also
include expenditure on account of TA/DA to non-official members going on tour
abroad. |
121 |
Foreign Travel
Expenses |
Credit to the
bank account of employee or travel agency. |
|
122 |
TA and DA to Non
Official Members |
Credit to the
bank account of Non- official member or travel agency. |
|
130 |
Office Expenses |
|
|
131 |
Service Postage
and Telephone |
Credit to the bank account of Postal department/ BSNL/Service providers. |
All postal
service charges, Courier Charges and Telephone charges. |
133 |
Water and Electricity Charges |
Adjust to the
deposit account of respective local bodies/ Municipalities. Electricity
Charges to the ERO’s bank Account |
Taxes/Charges on account of Utility Payments such
as Water consumption from Municipal/Local Body water connection provided to
Offices and Electricity charges. |
134 |
Hiring of Private Vehicles |
Credit to the bank account of travel agency providing card on hire basis |
Charges payable
on account of hiring of private vehicles for official purposes. |
cars on hire
basis. |
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135 |
OE -
Consumables/Stationery |
Credit to the bank account of Supplier/ Service Provider. |
Include all stationary items and office consumables like paper, pens,
file folders, cartridges, toners etc. |
136 |
OE –
Maintenance/ Minor Repairs |
|
Includes White
wash of offices, minor repairs to existing doors, windows, electrical
fixtures, water pipes, drainage pipes etc. |
137 |
OE – Administrative Expenses |
|
Covers ordinary
administrative expenses of running an office like staff welfare, office
meetings etc. |
138 |
OE – Internet
Charges |
|
Covers recurring Internet consumption charges
provided to offices. Specific connections for home offices of eligible
officials sanctioned are also covered. |
139 |
OE – Mobile
Services/ Call Charges |
|
Covers recurring call charges on existing mobile phones sanctioned for
official purposes. |
140 |
Rents, Rates and
Taxes |
Adjust to the
deposit account of respective local bodies/ Municipalities. |
Covers Rates and Taxes on account of Government
properties payable to tax collecting authorities and rents in respect of
offices working in private buildings. It will also include lease charges for
land. |
For private
buildings credit to Owner’s/Lessor’s |
|||
141 |
Rents, Rates and
Taxes |
bank Account. |
|
150 |
Royalty |
Payments to the actual agent. |
Includes all expenditure towards Royalty charges. |
151 |
Royalty |
||
160 |
Publications |
Credit to the bank account of Supplier/ Service Provider/agent. |
Includes expenditure on printing of office codes,
manuals and other documents but will exclude expenditure on printing of
publicity material. Also includes discount to agents on sale of publications.
Additionally, purchase of Books, Magazines, and periodicals for office |
161 |
Publications |
use is also covered under this. |
|
162 |
Purchase of
Books, Magazines and Periodicals |
|
|
170 |
Training |
|
|
171 |
Training/Course
Fees |
Credit of PD
account of the training institution. In case of external training institute,
credit to the bank account of that institution is allowed |
Covers the fee
payable to training institutes/agency/body. |
|
|
|
|
173 |
Honorarium to
Trainers/Payment to Trainer |
Credit to the
bank account of trainer. |
Covers
Honorarium payable to trainers including conveyance charges, if any. |
174 |
Meetings/Workshops Expenses |
Credit to the
Service Provider/ Supplier. |
Expenditure in connection with Meetings/ Workshops like
refreshments, Venue charges, Video Conference hall charges etc. are covered |
175 |
Departmental Training Programs to Employees |
Credit to the
Service Provider/ Supplier |
Expenditure in connection with departmental trainings like refreshments,
Venue charges, Video Conference hall charges etc. |
176 |
Department Training programs to non- employees |
Credit to the
Service Provider/ Supplier |
Expenditure in
connection with departmental trainings imparted to Non-employees, like on-going
training to Farmers by Agriculture department etc. are covered. |
177 |
Exposure Visits |
Credit to the
Service Provider/ Supplier |
Covers expenditure related to organizing exposure visits. |
200 |
Other
Administrative Expenses |
|
|
201 |
Conferences, Seminars |
Credit to the
Service Provider/ Supplier |
Expenditure in connection with conferences and seminars like working
lunch, refreshments, Venue charges etc. |
202 |
Functions &
Events |
Credit to the
Service Provider/ Supplier |
Covers
expenditure in connection with Government functions and Events like sports
meet etc. sports meet etc. |
203 |
Hospitality
& Entertainment |
Credit to the
Service Provider/ Supplier. |
Covers expenditure
related to booking of hotel rooms, guest houses and entertainment charges of
guests. Departmental canteen, if any, expenditure is also covered. |
204 |
Protocol Expenses for Dignitaries |
Credit to the
Service Provider/ Supplier |
Covers the
protocol expenses in connection with visit of dignitaries to the state. |
205 |
Accommodation
&Travel (Non- employees) |
Credit to the
Service Provider/ Supplier. |
Covers the expenditure
in connection with accommodation provided to dignitaries visiting Andhra
Pradesh including Travel arrangements cost made |
206 |
Investigation Expenses |
Credit to the
Service Provider/ Supplier or Adjustment to department PD Account |
Covers any investigation charges – either done internally or externally. |
207 |
Medical Expenses
(Non- Employees) |
Credit to the
Service Provider/ Supplier. |
Covers the
medical expenses reimbursed to Non-employees, in cases where Government is
liable to cover this expense. |
210 |
Supplies and
Materials |
|
|
211 |
Materials and Supplies |
Credit to the
Service Provider/ Supplier. |
Materials and
supplies not covered under any other DH. |
212 |
Drugs and
Medicines |
Covers the cost of Drugs and medicines procured for supply to hospitals |
|
213 |
Purchase of
Office Hardware & Peripherals |
Covers the
procurement of all Computer hardware and also items such as TV, Fax Machine,
Printer, Refrigerator etc. Also, purchase of |
|
peripherals such
as key board, mouse, LCDs is included. |
|||
214 |
Fee of Software
Licenses |
Covers the one time procurement of software licenses. |
|
215 |
AMC Charges –
Hardware |
AMC charges for
maintenance of computer hardware and other devices. |
|
216 |
AMC Charges –
Software |
AMC charges for
maintenance of existing computer software. |
|
217 |
Purchase of Furniture & Fixtures |
Covers procurement of Furniture and Fixtures for official purposes. |
|
218 |
Transportation of Materials |
Will include expenditure incurred towards transportation of material to |
|
219 |
Software
Development |
Costs include the expenditure in connection with software
development, where the Govt. will hold the product eventually. Does not
include implementation/ customization of a pre-packaged solution. |
|
220 |
Arms and
Ammunition |
|
|
221 |
Arms and
Ammunition |
Credit to the
bank account of vendor. |
Covers the cost
of Arms and Ammunition of Police and other Para Military establishment |
230 |
Cost of
Ration/Diet Charges |
|
|
231 |
Diet Charges |
Credit to the
bank account of Supplier. |
Diet charges to patients in hospitals and dispensaries, students in
hostels and schools and prisoners in prisons. |
232 |
Cooking Charges |
Credit to the
bank account of the service provider/ person engaged. |
Costs include
the charges payable to cooks in ICDS and other schemes |
233 |
Ration Charges |
Credit to the
bank account of supplier/employee |
Covers the
expenditure on ration of police and other para military establishments. |
234 |
Cook-cum-Helpers |
Credit to the
bank account of the service provider/ person engaged. |
Covers the
charges payable to cook cum helpers engaged by Government departments. |
240 |
Petrol, Oil and
Lubricants |
|
|
241 |
Charges towards
Office vehicles |
Credit to the
bank account of Supplier. |
Covers the cost
of petrol, oil and other Lubricants used in Government vehicles for official
purposes. |
242 |
Charges towards Other purposes |
Cost of Petrol,
oil and other Lubricants in respect of vehicles used for other official
purposes. |
|
250 |
Clothing,
Tentage and Store |
Credit to the bank account of suppliers |
Covers the cost of clothing and tentage including cost of uniforms, shoes
and Stitching charges. Expenditure of trunk boxes, utensils and other such
stores shall be booked under stores charges. |
251 |
Clothing |
|
|
252 |
Providing
Uniforms |
|
|
253 |
Stitching Charges |
|
|
254 |
Shoes &
Socks |
|
|
255 |
Tentage Charges |
|
|
256 |
Store Charges |
|
|
260 |
Advertisements,
Sales and Publicity Expenses |
Credit to the bank account of Supplier/ Service Provider. |
Will include charges related to carrying out
advertisements, commission to agents for sale and printing of publicity
materials and any promotional activities related to the department
programs/schemes etc.. This would also include expenditure on exhibitions,
fairs and sponsorship of events and also the related publicity materials such
as t- shirts |
261 |
Advertisements – Print Media |
||
262 |
Advertisements – Electronic Media |
||
263 |
Outdoor
Advertising |
||
264 |
Sponsorships/Publicity |
||
265 |
Promotional Expenses |
||
266 |
Trade Fairs |
||
270 |
Minor Works |
|
|
271 |
Minor Works |
Credit to the bank
account of Supplier/ Contractor. |
Expenditure on repairs and maintenance of works,
machinery and equipment and HTCC charges. HTCC charges covers cost of
electricity consumption, payable separately and not part of work estimate. |
272 |
Maintenance |
||
274 |
H.T.C.C Charges |
||
275 |
Buildings |
||
278 |
Emergency Repairs |
||
280 |
Professional
Services |
|
|
281 |
Pleaders Fees |
Pleader fee should be credited to the bank
account of Pleader/ Law firms. |
Covers the charges payable to advocates empaneled
by Govt. departments in Commission of Inquiries etc. including those engaged
for specific cases. Non-empaneled Pleaders should not be covered under this. |
282 |
Payments to Home Guards |
Credit to the
bank account of employee |
Payments shall be made against sanctioned posts only. |
283 |
Payments to
Anganwadi Workers |
Credit to the
bank account of employee. |
Payments shall be made against sanctioned posts only. |
285 |
Sanitation Workers |
Credit to
account of employee or firm providing such service. |
Payments shall be made against sanctioned posts only. |
286 |
Honorarium to
V.R.A's |
Credit to the
bank account of employee |
Payments shall be made against sanctioned posts only. |
287 |
Payments to
Direct Individual Professionals |
Credit to the
bank account of employee or the person engaged. |
Remuneration payable to individual professionals/Consultants,
invigilators for conducting Govt. Examinations, staff artists etc. |
288 |
Individual Professionals engaged – 3rd party |
Credit to the
bank account of employee |
Covers the charges of consultants engaged through 3rd party agency |
289 |
Service Based
Professional Services |
Credit to the bank account of Vendor. |
Charges in connection with Service based professional service engaged.
For example, engaging a consulting firm for preparation DPR, RFP, master
plans, software implementation services etc. |
290 |
Other
Professional Services |
Credit to the
bank account of the staff. |
Payments related to
various types of staff (not regular) working with the government in different
departments. Payments shall be made against sanctioned posts only. |
291 |
Payments to Asha
workers |
|
|
292 |
Payments to
Archakas |
|
|
293 |
Payments to
Village Volunteers |
|
|
|
Volunteers |
|
|
295 |
Payments to
Tribal Community Health workers |
|
|
296 |
Payments to Gopalamitras |
|
|
297 |
Honorarium/Lump
sum Salary to Nominated Posts/Advisors |
|
|
300 |
Other
Contractual Services |
|
|
301 |
Individual Contract Employees |
Credit to the
bank account of contract employee |
Covers the remuneration of contract employees
engaged directly by Government departments. Payments shall be made against
sanctioned posts only. |
302 |
Outsourcing
Employees |
Credit to the
bank account of the man power agency. |
Covers the expenditure pertaining to the
outsourcing employees engaged through outsourcing agencies. One time finance
concurrence is required if the engagement is against sanctioned vacant posts.
In other cases, prior Finance Concurrence is required from time to time. |
303 |
TA/DA to Contract Employees |
Credit to the
bank account of contract employee |
Includes the
expenditure pertaining to TA/DA to contract employees |
304 |
Contract
Services through 3rd party firms |
Credit to the
bank account of Service Provider. |
Payments to firms engaged for specific services like sanitation, security
service, house- keeping etc. |
310 |
Grants-in-Aid |
|
|
311 |
Grants-in-Aid towards Salaries |
Credit to the PD
account of institution. |
Grant in Aid
expenditure towards salaries adjusted to Grant in Aid institutions like
APSWREIS, Universities, APVVP etc. |
312 |
Other Grants-in-Aid |
Direct credit to
the bank account of payee or Credit to the PD account of institution. |
All other grants
released to local bodies and other Public Sector Undertakings, corporations,
Universities etc. |
313 |
Per-capita Grants |
Credit to the PD
account |
Expenditure pertaining to Per-capita grants to local bodies |
314 |
Seigniorage
Grants |
Credit to the PD
account. |
Covers the expenditure pertaining to Seigniorage grants to local bodies |
315 |
TA/DA to GIA Employees |
Credit to the
bank account of employee/ travel agency |
Covers the TA
and DA of Grant in Aid employees. |
316 |
Payments to
Beneficiaries in Calamities/ Notified events |
Credit to the
bank account of individuals. |
Covers the
expenditure incurred towards the payments made to beneficiaries in Natural
Calamities and notified events. |
317 |
Ex-gratia Payments (Accidental Death / Compassionate Appointments |
Credit to the
bank account of individual. |
Expenditure pertaining
to the ex-gratia payable in accidental deaths and the compensation payable to
the family of deceased employee in lieu of compassionate appointment. |
318 |
Obsequies Charges |
Credit to the
bank account of |
Covers the
obsequies charges payable to the families of deceased employees and
pensioners. |
individuals. |
|||
319 |
Grants for
Creation of Capital Assets |
Credit to the
bank account of contractor. |
Includes the
expenditure in connection of creation of capital assets out of the funds
released as grants. |
320 |
Contributions |
|
|
321 |
Contributions towards - CPS |
Credit to the PD
account of DTA. |
Expenditure pertaining to Government contribution towards CPS. |
322 |
Contributions towards - EHS |
Credit to the PD
account of DTA. |
Expenditure pertaining to Government contribution towards EHS. |
323 |
Other Contributions |
Adjustment to PD
Account or account of the recipient |
Expenditure pertaining to contributions that are provided through various
sanctions and processes/schemes. |
330 |
Subsidies |
|
Will include
subsidies like Rice, fertilizer, power etc. and Incentives. |
331 |
Subsidies to Individual Beneficiaries |
Credit to bank
account of beneficiaries. |
|
332 |
Subsidies to
Organizations |
Credit to the PD
account of organization. In case of Non- Govt. organizations, credit to the
bank account is Allowed |
|
333 |
Incentives to Individual Beneficiaries |
Credit to bank
account of beneficiaries. |
|
334 |
Incentives to
Organizations/Industries |
Credit to the PD
account of organization. In case of Non- Government organizations, credit to
the bank account is allowed. |
|
340 |
Scholarships and
Stipends |
|
|
341 |
Maintenance Fees (MTF) |
Direct credit to
the bank account student |
Will include the
expenditure towards mess fee in respect of the students eligible for
scholarships. It includes incentives for sending children to the schools. |
342 |
Reimbursement of Tuition Fees (RTF) |
Credit to the
bank account of institution. |
Will cover the
expenditure towards Reimbursement of Tuition Fee in respect of the students
eligible for scholarships |
343 |
Stipends |
Direct credit to
the bank accounts of individuals. |
Expenditure towards stipends such as the stipend paid to Junior Doctors
in Health department. |
344 |
Other Scholarships |
Credit to the
bank account of individuals. |
Will include scholarships like Prathibha scholarships. |
350 |
Scheme/Project
based Assistance |
Credit as per the sanction orders/scheme arrangements |
|
351 |
EAP –
Organizations |
|
Covers payments
to the Organizations that are the implementation agencies or the
beneficiaries of the EAP schemes |
352 |
EAP –
Beneficiaries |
|
Covers payments
to the individuals that are beneficiaries of the EAP schemes |
353 |
Payment to WUA -
Para Workers |
|
Covers payments
to the water user associations para workers with respect to the scheme
implementation activities |
354 |
3rd Party Consultancy Works |
|
Covers payments
to the 3rd party consultancy firms for preparation of DPRs,
Designs etc. |
355 |
Training and Exposure Visits |
|
Covers payments
related to conduct of training and carrying out exposure visits to various
places as per the requirements of the schemes. |
360 |
Fees, Fines
& Refunds |
Payable to
identified parties as per sanction orders. |
Will include expenditure on accreditation fee, fee paid for services,
fines related charges and refunds related charges. |
361 |
Accreditation
Fees |
||
362 |
Fees paid for
Services |
||
363 |
Fines |
||
364 |
Refunds |
||
410 |
Secret Services
Expenditure |
Credit to the
bank account of Concerned Police Officer. |
Covers the expenditure pertaining to secret services of police personnel |
411 |
Secret Services Expenditure |
||
430 |
Suspense |
Credit as per the sanction orders. |
Covers the transactions that are pertaining to Suspense accounting |
431 |
Purchases – Dr. |
||
432 |
Stock – Dr. |
||
433 |
Miscellaneous
P.W. Advances – Dr. |
||
434 |
Workshop Suspense – Dr. |
||
450 |
Interest |
Credit to
respective agency. |
Interest payable on different loans and advances and interest payable on
account of delayed payments as per rules or court orders. |
451 |
Interest towards
OMB |
||
452 |
Interest towards NABARD |
||
453 |
Interest towards
EAP |
||
454 |
Interest towards REC/PFC |
||
455 |
Interest towards
NCDC |
||
456 |
Other Interest Payments |
||
500 |
Other Charges |
|
|
501 |
Compensation (Non – R&R) |
Credit to the
bank account of the individuals. |
Covers
expenditure related to Non-R&R cases that are specifically sanctioned
based on specific events/circumstances. |
502 |
R&R Cash
Benefits |
Credit to the
bank account of the individuals. |
Covers
expenditure related to R&R benefits that are paid in cash basis. |
504 |
Cosmetic Charges |
Credit to the
bank account of the student. |
Covers cosmetic charges payable to students staying in
hostels/residential schools including hair cutting charges. |
510 |
Motor Vehicles |
|
|
511 |
Maintenance of
Office Vehicles |
Credit to the
bank account of Service provider. |
Covers the
expenditure incurred towards maintenance of Government vehicles used for both
office and functional activities. |
512 |
Purchase of
Motor Vehicles |
Credit to the
bank account of supplier |
Covers the
expenditure towards purchase of new Motor Vehicles for official purposes. |
520 |
Machinery and
Equipment |
Credit to the bank account of supplier/ Service provider. |
Will include machinery equipment, apparatus etc.,
other than those required for the running of an office and special tools and
plants acquired for specific works. |
521 |
Purchase of
Machinery & Equipment |
|
|
522 |
Purchase of
Tools & Plants |
|
|
523 |
Repairs &
Maintenance to Machinery &Equipment |
|
|
530 |
Major Works |
|
Will be classified with reference to financial
limits as per classification of major works PWD Code. This will also include
cost acquisition of lands and buildings. |
531 |
Major Works |
Credit to the
bank account of Contractor. |
|
532 |
Lands (Non
R&R) |
Credit to the
bank account of individuals. |
|
533 |
Buildings |
Credit to the
bank account of party identified |
|
534 |
Price Adjustment |
Credit to the
bank account of Contractor. |
|
535 |
R&R Works |
Credit to the
bank account of Contractor. |
|
536 |
Land Acquisition
for R&R Works |
Credit to the
bank account of individuals. |
|
540 |
Investments |
|
Covers the expenditure towards investments made by the Government. |
541 |
Investments |
Credit to the
recipient bank account |
|
560 |
Repayment of
Borrowings |
Credit to the party to whom the repayment is made |
Covers to the
expenditure towards repayment of borrowings from external and internal
sources. |
561 |
Repayment of Borrowings |
|
|
630 |
Inter Account
Transfers |
Adjustments. |
Will include transfer to and from Transfers reserve fund etc., write back |
631 |
Inter Account Transfers |
from capital to
revenues. Covers transactions related to inter account transfers as operated
by AG |
|
640 |
Write Off and
Losses |
Adjustment to
Government account. |
Includes write
off of irrecoverable loans, losses will include trading losses. |
641 |
Write Off |
|
|
642 |
Losses |
|
|
700 |
Deduct – Recoveries |
Credit as per
the sanction orders. |
Covers transactions related to recoveries and receipts on capital account
and other sources. |
701 |
Receipts and Recoveries on Capital Account |
|
|
702 |
Receipts and Recoveries due on Tools and Plants |
|
|
703 |
Suspense Credits |
|
|
704 |
Purchases – Cr. |
|
|
705 |
Stock – Cr |
|
|
706 |
Miscellaneous
P.W. Advances – Cr. |
|
|
707 |
Workshop Suspense – Cr. |
|
|
711 |
Karnataka Share |
|
|
732 |
Deduct – Share
recovered from Karnataka Electricity Board |
|
|
733 |
Deduct – Royalty
recovered from Karnataka Electricity Board |
|
|
Board |
|||
800 |
User Charges |
|
Will include expenditure incurred out of User
charges received from different utility payments by the respective service
departments as per the concurrence accorded by the Finance department to
incur such charges from the user charges. |
802 |
User Charges –
Transport Facility |
Credit to the
bank account of travel agency. |
|
803 |
User Charges –
Travelling Allowance |
Credit to the
bank account of travel agency. |
|
804 |
User Charges –
Utility Payments |
Credit to the
bank account of Supplier. |
|
806 |
User Charges –
Advertisements, Sales |
Credit to the
bank account of Supplier. |
|
807 |
User Charges – Maintenance |
Credit to the
bank account of Supplier. |
|
811 |
User Charges – Materials & Supplies |
Credit to the
bank account of Supplier. |
|
812 |
User Charges – Petrol, Oil & Lubricants |
Credit to the
bank account of Supplier. |
|
814 |
User Charges – Purchases |
Credit to the
bank account of Supplier. |
|
815 |
User Charges –
IT Related Purchases |
Credit to the
bank account of Supplier. |
|
816 |
User Charges –
IT Related Services |
Credit to the bank account of Supplier. |
|
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