Floor, Lok Nayak Bhawan
Khan Market, New Delhi
Subject: Opening of omnibus Minor Heads ‘789 – Special Component Plan for Scheduled
Castes’ and ‘796 – Scheduled Tribe Sub Plans’ under Functional, Transactory
heads (MHs 3601 and 3602) and Parking heads (MHs 2552 and 4552).
Of late, a need for adopting uniform and separate accounting/budget heads for ‘Sub
Plan’ in respect of ‘Scheduled Castes’ and ‘Scheduled Tribes’ has been felt by the concerned
Nodal Ministries, Planning Commission and Ministry of Finance. The objective is to capture
accounting data and identify fund allocations under these Sub Plans by the
Ministries/Departments , by having an omnibus Minor Head for each of these two ‘Sub Plans’
across all the relevant Major Heads, be it ‘Functional’, ‘Transactory’ and ‘Parking’ Heads.
It has now been decided in consultation with Budget Division (D.E.A.) and O/o C&AG
that the existing Minor Head, Code ‘789’ for ‘Special Component Plan for Scheduled Castes’
and Code ‘796’ for ‘Tribal Area Sub Plan’ can be utilized as the omnibus Minor Heads across
the Expenditure heads under Revenue and Capital Sections. Corrections Slip No. 693 dated
8.12.10 is being circulated separately, to effect this change.
Further, in order to achieve the intended outcome of capturing consolidated accounting
data pertaining to Scheduled Caste and Scheduled Tribe Sub Plans across the
Ministries/Departments by assigning single minor heads in case of Transactory (MHs 3601 and
3602) and Parking (MHs 2552 and 4552) heads, it will be necessary to link the minor heads
‘789’ and ‘796’ to the functions/programmes/schemes in the two Sections to which the
assistance can be related. For this purpose, the Scheduled Caste and Scheduled Tribe Sub
Plans of the functions/programmes/schemes, to which the assistance can be related, shall be
indicated clearly at sub heads/detailed heads below the Minor Heads ‘786’ and ‘796’, as the