PUBLIC ACCOUNT

I - Small Savings, Provident Fund etc.

(a) Small Savings

 

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

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 I General services-unclaimed Deposits, "at the end of 3rd year after the year's accounts in which the certificates mature.

  

(b) Provident Funds

 

MAJOR / SUB-MAJOR HEADS MINOR HEADS

8005

State Provident Funds

01 Civil
101 General Provident Funds
102 Countributory Provident Fund
103 ICS 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 Accounts (4)
60 Other Provident Funds
101 Workmen's Contributory Provident Fund
102 Contributory Provident Pension Fund
103 Other Miscellaneous Provident Funds (3)

Notes:

(1) I.C.S. (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.

     


MAJOR / SUB-MAJOR HEADS MINOR HEADS

8006

Public Provident Funds

101 Public Provident Funds

  

(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 "Bhonsia 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

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:-
(a) Insurance fund
(b) Savings Fund
(5) On introduction of similar schemes in the States, 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 :-

(a)  Insurance Funds

(b) Savings Fund

[Refer Correction Slip No. 179]

      


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. (This takes effect from 1988-89)
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)

(This take effect from 1988-89)

125 Petroleum Bonds (1)

Note

l. (a) separate sub-head may be opened for different series of Bonds.

[Refer Correction Slip No. 46 and 50, 51 and 337]

      


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

[Refer Correction Slip No. 85, 167 and 249]