PUBLIC ACCOUNT

I.    Small Savings, Provident Fund etc.

(a)    National Small Savings Fund

  Iq option www.iqoption.net.in/ In India

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8001

Savings Deposits

   
   

101

Post Office Savings Bank Deposits

   

102

State Savings Bank Deposits (1)

   

103

Fixed and Time Deposits (1)

   

104

Cumulative Time Deposits (1)

   

105

Post Office Recurring Deposits

Note:

(1)    Under these minor heads separate sub-heads may be opened for recording each type of deposit notified from time to time, such as One-year, Three-year and Five-year time Deposits, 5 Years, 10 Years and 15 Years Cumulative Time Deposit Accounts etc.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8002

Savings Certificates

   
   

101

Post Office Certificates (1) (2)

   

102

State Savings Certificates

   

103

Treasury Savings Deposit Certificates (1)

   

104

Defence Savings Certificates (1)

   

105

Savings Certificate-Bank series (1)

   

106

National Development Bonds

   

107

Post Office Certificates (New Series)

Notes:

(1)    Separate sub-heads may be opened for each type of savings certificates, such as Cash Certificates, Savings Certificates of different denominations etc.

(2)    Unclaimed balances of post office certificates are transferred to revenue under the head "0075-Miscellaneous General Services-Unclaimed Deposits”, at the end of 3rd year after the year's accounts in which the certificates mature.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8006

Public Provident Funds

   
   

101

Public Provident Funds

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8007

Investments of National Small Savings Fund

   
   

101

Investment in Special Central Government Securities issued against outstanding balances of Small Savings as on 31-3-1999

   

102

Investment in Special Central Government Securities issued against net collections of Small Savings from 1-4-1999

   

103

Investment in Special State Government Securities (1)

Note:

(1)    Name of the State will appear as sub-head.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8008

Income and Expenditure of National Small Savings Fund

   
 

01-Income from Investments of Small Savings Collections

   
   

101

Interest on Investment in Special Central Government Securities issued against outstanding balances as on 31-3-1999

   

102

Interest on Investment in Special Central Government Securities against collections from 1-4-1999

   

103

Interest on Investment in Special State Government Securities (1)

 

02-Interest Payments to Subscribers

   
   

101

Interest on Savings Deposits

   

102

Interest on Savings Certificates

   

103

Interest on Public Provident Fund

 

03- Management Cost

   
   

101

Payment of agency charges to Department of Posts

   

102

Payment of agency charges to Public Sector Banks

   

103

Payment of agency commission to agents

   

104

Cost of Printing

Note:

(1)    Name of the State will appear as sub-head.

(b)    State Provident Funds

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8009

State Provident Funds

   
 

01 Civil

101

General Provident Funds

   

102

Contributory Provident Fund

   

103

I C S Provident Fund (1)

   

104

All India Services Provident Fund

 

02 Defence

101

Defence Savings Provident Fund

   

102

Defence Services Officers Provident Fund

   

103

Defence Services Personnel Provident Fund

   

104

Indian Ordnance Factories Workmen's Provident Fund

   

105

Indian Naval Dockyard Workmen's Provident Fund

   

106

Other Miscellaneous Provident Fund

 

03 Railways

101

State Railways Provident Fund (2)

   

102

Transferred Railways Personnel Provident Fund (2)

 

04 Interest Suspense

101

Interest Suspense Account (4)

 

60 Other Provident Funds

101

Workmen' s Contributory Provident Fund

   

102

Contributory Provident Pension Fund

   

103

Other Miscellaneous Provident Funds (3)

Notes:

(1)    ICS (Non European Members) Provident Fund may be recorded under a separate sub head below this minor head.

(2)    'Contributory' and 'Non-Contributory' Provident Funds may be shown under distinct sub heads under these minor heads.

(3)    Each provident fund will be shown distinctly under a separate sub head.

(4)    When a Government servant is transferred permanently from one Government to another interest on provident fund balances received from the transferring Government is held temporarily under this head pending clearance by per contra credit to the Fund account of the subscriber concerned.

(c)    Other Accounts

 

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8010

Trusts and Endowments

   
   

101

Treasury Notes (1)

   

102

Endowment By the Late King Of Oudh

   

103

"Trusts Created by the Edavagai Rights Acquistion Act, 1955"

   

104

Endowments for Charitable and Educational Institutions

   

105

Other Trusts (2)

Notes:

(1)    Separate sub-heads may be opened for the Treasury Notes on account of the ‘Bhonsla and other Nagpur Temples’ and "Non-Transferable Notes at 4% (Madras)”.

(2)    Deposits of Trusts created by the ‘Nizam of Hyderabad' and 'Appropriation for the maintenance of Madho Rao' will be recorded under separate sub-heads under this minor head. This minor head will include inter alia transactions relating to 'Deposits of Assam Willamson Education Endowments Fund (Assam)' 'Deposits of Gopal Chandra Trust Fund ‘(Assam)’, 8% and 6% Perpetual loans (Madras and other similar trusts, if any, for each of which there will be specific sub-heads).

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8011

Insurance and Pension Funds

   
   

101

Postal Insurance and Life Annuity Fund

   

102

Family Pension Funds (2)

   

103

Central Government Employees' Group Insurance Scheme (4)

   

104

Union Territory Employees' Group Insurance Scheme (5)

   

105

State Government Insurance Fund (1)

   

106

Other Insurance and pension Funds (3)

   

107

State Government Employees' Group Insurance Scheme (5)

Notes:

(1)    This minor head will record transactions connected with Insurance Schemes run by State Governments with specific sub-heads for Life Insurance Schemes and General Insurance Schemes.

(2)    This minor head will record transactions relating to Bombay Family Pension Fund of Govt servants, Bengal Uncovenanted Service Family Fund, General Family Pension Fund of GRADE IV Governments Servants, Hindu Family Annuity Fund etc., under distinct sub-heads.

(3)    Each category of Insurance or Pension Funds will be recorded separately under distinct sub-heads.

(4)    Subscriptions recovered under the scheme will be credited to the minor head proper by all concerned accounting authorities, Apportionment thereof will however be done by the C.G.A.'s Organisation between the following two sub-heads:-

  1. Insurance fund
  2. Savings Fund

(5)    The nomenclature of the minor head shall contain the name of the State or Union Territory as the case may be e.g. "Punjab State Government Employees' Group Insurance Scheme " This minor head will have two sub-heads viz :-

  1. Insurance Funds
  2. Savings Fund

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8012

Special Deposits and Accounts

   
   

101

Investment of Deposits of U.S Counterpart Funds

   

102

Special Securities Issued to Foreign Government under Bilateral Trade Agreements

   

103

Special Securities Issued to Rural Electrification Corporation

   

104

Special Securities Issued to Industrial Development Bank of India

   

105

Special Securities Issued to Unit Trust of India

   

106

Special Securities Issued to National Bank for Agricultural and Rural Development

   

107

"Special Deposits by Provident, Superannuation and Gratuity Fund"

   

108

Special Drawing Rights at the I.M.F

   

109

Income Tax Annuity Deposits

   

110

Compulsory Deposits

   

111

Deposits By State Bank of India

   

112

Deposits by the Kudremukh Iron ore Company Ltd.

   

113

Deposits by the Indian Oil Corporation

   

114

Deposits by the Madras Refineries Ltd.

   

115

Deposits by the General Insurance Corporation and its Subsidiaries

   

116

Deposits by the Life Insurance Corporation of India

   

117

Deposits of Unit Trust of India

   

118

Deposits of the I.B.R.D

   

119

National Deposit Scheme

   

120

Special Securities Issued to Nationalised Banks

   

121

Special Deposits by the Employees State Insurance Corporation

   

122

Special Deposits by the Unit Trust

   

123

Special Deposits of Employees Provident Fund Scheme (Administration Fund)

   

124

Special Deposits of Employees Deposit Linked Insurance Scheme (Administration Fund)

   

125

Petroleum Bonds (1)

Note

(1)    A separate sub-head may be opened for different series of Bonds.

MAJOR / SUB-MAJOR HEADS

MINOR HEADS

8013

Other Deposits and Accounts

   
 

01 Deposit Schemes for Retiring Employees.

   
   

101

Deposit Scheme for Retiring Government Employees, 1989

   

102

Deposit Scheme for Retiring Employees of Public Sector Companies, 1991.

 

60 Other Deposits Schemes

   
   

101

Mahila Samriddhi Yojna for Rural Women