EXPENDITURE HEADS
(Capital Account)

A.    Capital Account of General Services

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MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4046

Capital Outlay on Currency, Coinage and Mint

   
   

101

Currency Note Press (1)

   

102

Bank Note Press (1)

   

103

Security paper Mill (1)

   

107

Mint (2)

   

108

Silver Refinery

   

201

Purchase of Metal

   

202

Metal Value of uncurrent and confiscated coins destroyed

   

203

Purchase of Gold and Silver (3)

   

204

Purchase of Reserve Bank Shares (4)

   

205

Import of coins from abroad (5)

   

206

Purchase of Gold

   

207

Purchase of Silver

   

800

Other expenditure

   

901

Deduct-Receipts and Recoveries on Capital Account (3)

Notes:

(1)    Divided into the sub-heads-(a) Land, (b) Buildings, (c) Plant and Machinery (d) Deduct-depreciation (e) suspense and (f) Other expenditure.

(2)    This minor head is divided into the following sub-heads (a) Land (b) Buildings (c) Plant and Machinery and (d) Other expenditure.

(3)    "Deduct Receipts and Recoveries on Capital Account'' will be sub-head under the relevant minor head, as per paragraph 4.3 of the General Directions.

These minor heads have been retained temporarily till the balances (upto 1992-93) are segregated and transferred to the relevant minor heads.

(4)    This minor head will accommodate expenditure on undisbursed compensation paid to the share holders of the RBI, consequent upon the nationalisation of the Banks, w.e.f 1.1.1949.

(5)    "The nominal value of the coins issued to Reserve Bank of India (for circulation) out of those imported, should be debited to the minor head "Nickel Coinage Account" below the Major Head "8656-Coinage Account" by contra credit (minus debit) to the Major Head "4046-Capital Outlay on Currency, Coinage and Mint"-Imports of Coins from Abroad-Deduct Receipts and Recoveries on Capital Outlay". While the Debit to the Major Head"8656-Coinage Account" will be for the face value of the coins, the minus debit to the Major Head "4046” will be for the purchase price or for the proportionate purchase price in case the entire imported coins are not issued for circulation. The difference between the two should be taken as profit to be accounted for under the Mint Profit Account below the Major Head "8656-Coinage Account".

The portion of the profit relating to the coins actually circulated during the year should be taken as receipt under the Major Head "0046-Currency, Coinage and Mint", as usual. In case of Import of Blanks which are subsequently embossed for converting them into coins and making them fit for circulation as coins, the cost of the Imported Blanks is to be taken under the minor head "Purchase of Metal" as if the metal has been purchased for the manufacture of coins. The usual procedure of accountal in respect of coins manufactured by the Mint is also to be followed for coins manufactured from Imported Blanks.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4047

Capital Outlay on Other Fiscal Services

   
   

037

Customs

   

038

Union Excise

   

039

State Excise

   

105

India Security Press, Nasik (1)

   

107

Security Printing Press, Hyderabad (2)

   

800

Other expenditure

Notes:

(1)    Divided into the following sub-heads:-

(i) Land (ii) Buildings (iii) Plant and Machinery (iv) Other Expenditure and (v) Deduct-Depreciation.

(2)    Divided into the following sub-heads:-

(i) Management (ii) Land (iii) Buildings (iv) Plant and Machinery (v) Suspense and (vi) Other Expenditure.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4055

Capital Outlay on Police

   
   

201

Central Reserve Police

   

202

Assam Rifles

   

203

Border Security Force

   

204

National Security Guard

   

205

Industrial Security Force

   

206

Special Protection Group

   

207

State Police (1) (3)

   

208

Special Police (2)

   

209

Railway Police (3)

   

210

Research, Education and Training

   

211

Police Housing (4)

   

212

Delhi Police

   

800

Other Expenditure (5).

Note :

(1)    This minor head will have the following sub-heads: District Police, Village Police, etc. depending upon the schemes followed by various States.

(2)    This minor head includes expenditure on State Militia, Armed Force, etc.

(3)    The expenditure on Police Stations will also be recorded under these minor heads.

(4)    Integrated complexes which also include residential accommodation/facilities will be booked under the respective minor heads.

(5)    The expenditure on barbed wire fencing should be classified under this minor head. This would also record expenditure on capital expenditure relating to Central Bureau of Investigation.

MAJOR /SUB-MAJOR HEADS

MINOR HEADS

4058

Capital Outlay on Stationery and Printing

   
   

103

Government Presses (1)

   

800

Other expenditure

Note:

(1)    Sub-heads will be "Buildings", '"Machinery and Equipments" and "Other Expenditure"

MAJOR / SUB-MAJOR HEADS

MINOR HEADS.

4059

Capital Outlay on Public Works (1)

   
 

01 Office Buildings

   
   

001

Direction and Administration (2)

   

051

Construction (1) (4)

   

052

Machinery and Equipment (5)

   

201

Acquisition of Land (3)

   

799

Suspense (6)

   

800

Other expenditure

 

60 Other Buildings (7)

   
   

051

Construction (1) (4)

   

800

Other Expenditure

 

80 General

   
   

001

Direction and Administration

   

051

Construction (1) (4)

   

052

Machinery and Equipment

   

201

Acquisition of Land

   

799

Suspense (6)

   

800

Other expenditure

Notes:

(1)    This Major Head and the Minor Head 'Construction' thereunder is intended to record the Capital expenditure by Public Works Department on all non-residential buildings in respect of the following categories: -

  1. Functions/Organisations covered by the major/sub-major heads falling in the sector "General Services" except the "India Security Press", "Currency Note Press", "Bank Note Press", "Security Paper Mill", 'Mints' and 'Police' for which separate major head have been provided for in the sector.

  2. All general-purpose office and administrative buildings, irrespective of the function to which they relate. Other principles explained in Note (l) below the Major Head ‘2059 Public Works’ shall apply mutatis mutandis for the accountal of Capital Outlay on construction and acquisition.

(2)    This minor head will record the expenditure on establishment of P.W.D exclusively engaged for capital works relating to non-residential buildings. Where such establishment caters to the expenditure on buildings for residential and other functional purposes and also roads and bridges, proportionate establishment charges should be transferred pro-rata to those heads of account from this minor head. For this purpose, a deduct sub-head "Deduct-Establishment charges transferred pro-rata to other capital major heads" may be opened. The contra debits for these adjustments will appear as object classification under the sub-head 'Buildings' below the programme minor heads under the functional capital major head concerned or under appropriate programme minor head below '4216- Capital Outlay on Housing' or ‘5054 Capital Outlay on Roads and Bridges' as the case may be.

A sub-head "Add-percentage charges for establishment transferred from revenue” may also be opened under this minor head to record the percentage transfers, if any, made from the revenue expenditure head. "2059-Public Works" in respect of works expenditure for functions under "General Services".

(3)    This minor head will record expenditure on acquisition of land by the P.W. Department for general purposes. Cost of land acquired for any specific work or purpose will be recorded either as part of cost of the works or separately , under the relevant functional major/minor head.

(4)    See Note (1) above. This minor head may be divided into sub-heads corresponding to various functional major heads, as considered necessary.

(5)    This minor head will record the expenditure on ordinary tools and plant, if any, acquired by P.W. divisions exclusively for capital works. In this connection please also refer to Note (2) above for pro-rata percentage , transfers of tools and plant on the basis stated therein.

(6)    See Note (9) below the major head '2059 Public works'.

(7)    This sub major head will record capital expenditure on functional buildings relating to-General Services such as "Court Buildings".

The Capital expenditure of the Police Organisation will be classified under the major head '4055 - Capital Outlay on Police'.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

4070

Capital Outlay on Other Administrative Services

   
   

003

Training

   

800

Other expenditure

 

MAJOR /SUB-MAJOR HEADS

MINOR HEADS

4075

Capital Outlay on Miscellaneous General Services

107

Canteen Stores Department

   

112

Payment to the Government of United Kingdom for the purchase of Sterling ANNUITIES (1)

   

113

Equated payments of sterling pensions recovered from other Departments/State Governments (1)

   

201

Payment to Pakistan for Unique Institutions

   

202

Bombay Land Scheme

   

203

Properties acquired under Chapter XX-A of Income Tax Act, 1961

   

204

Acquisition of immovable property under Chapter XX-C of Income Tax Act.1961 (2)

Notes:

(1)    Prior to 1-4-55, the Government of India used to purchase annuities from the Government of United Kingdom for meeting the liabilities in respect of sterling pensions. With effect from 1-4-55, this liability was finally taken over by the Government of United Kingdom who in turn repaid to the Government of India, in 10 equal instalments the balance of the principal portion of the debt in respect of annuities remaining outstanding on 31-3-1955 after deducting the capital value of the estimated future cost of the sterling pensions and other liabilities transferred to them with interest thereon.

These arrangements necessitated certain financial adjustments in the books of the Central and State/Union Territory Governments as follows:

  1. In the books of Central Government: The Central Government's portion of the liability on the sterling pensions transferred to U.K. will be split up between Civil, Defence, Posts and Telegraphs and Railway Departments in the ratio of the amount debited to revenue in equated instalments over a period of 30 years w.e.f. 1-4-55 assuming the same rate of interest as in the case of the annuities purchased from the U.K. under the earlier arrangement. These equated payments will be debited to the appropriate heads opened for the purpose under the relevant major heads accommodating the pensionary liability of the departments concerned by contra credit to the heads:-

  1. Equated payment of sterling pension recovered from other Departments/State Governments.

  2. Interest portion of equated payments on account of write back of capital value of annuities in purchase of sterling pensions below the head “0049- Interest Receipts-60-Other interest receipts of Central Government-Other receipts” (in respect of interest portion).

  1. In the Books of States/Union Territories: The share of the sterling pensions etc. will be repaid by them to the centre in annual equated instalments over a period of 30 years, assuming the same rate of interest as for the annuities.

These payments will be debited to the minor head "Equated Payment on account of capital outlay on sterling pensions to the Government of India by the State/Union Territory Governments" under the Major Head “2071-Pension and Other Retirement Benefits" by per contra credit, in the books of Government to the heads:-

  1. "Deduct-Receipts and recoveries on capital account" under the minor head "Payment to the Government of U. K. for the purchase of sterling annuities" (in respect of principal portion) and

  2. "Miscellaneous Interest Receipts" under the sub-major head "01-Interest from State Governments" and “02-Interest from Union Territory Governments" below the major head "0049 Interest Receipts" (in respect of interest portion).

(2)    The receipts on accent of the sale proceeds may be booked to a deduct head with the nomenclature "Deduct-Receipts on account of sale of immovable properties under Chapter XX-C of Income Tax Act, 1961”.

MAJOR /SUB-MAJOR HEADS

MINOR HEADS

4076

Capital Outlay on Defence Services

   
 

01 Army

   
   

050

Land (1)

   

101

Aircraft and aeroengine

   

102

Heavy and Medium vehicles

   

103

Other Equipments

   

105

Military Farms

   

106

Procurement of Rolling Stock.

   

112

Rashtriya Rifles

   

113

National Cadet Corps.

   

202

Construction Works

   

799

Stock Suspense

 

02 Navy

   
   

050

Land (1)

   

101

Aircraft and aeroengine

   

102

Heavy and Medium vehicles

   

103

Other Equipments

   

202

Construction Works

   

204

Naval Fleet

   

205

Naval Dockyards/Projects.

 

03 Air Force

   
   

050

Land (1)

   

101

Aircraft and aeroengine

   

102

Heavy and Medium vehicles

   

103

Other Equipments

   

202

Construction Works

   

206

Special Projects

 

04 Ordnance Factories

   
   

052

Machinery and Equipment

   

111

Works

   

799

Suspense

 

05 Research & Development Organisation

   
   

111

Works

 

06 Inspection Organisation

   
   

111

Works

 

07 Special metals and Super Alloys Project

   
   

208

Special metals and super Alloys Project

Note:

(1) This will record expenditure on acquisition of land other than that required for specific work projects.