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S-11022/01/120/l\4isc./A/c/2014-15/ Qf CL)
Government of India,
Ministry of Finance, Department of Expenditure
(Monthly Accounts Section)
Dated: March 28, 2014
New Delhi
OFFICE MEMORANDUM
Subject: - Allotment of Accounts Code for the Financial Year 2014-15 for restructured Centrally Sponsored Schemes
Attention is invited to OM No M-12043/03/2013-PC dated 13th July
2013 regarding restructuring of Centrally Sponsored Schemes in the 12th Plan-
approval of the Cabinet.
2. In order to have uniformity and adherence to the rules, all the Civil Accounts
Units are requested to follow the rules laid down in the General Directions of List of
Maj or and Minor Head of Accounts. It is also directed that the instructions stipulated
in O.M No. T-14012/2/99-Codes/163 dated 15-12-2010 on the subject “Opening of
omnibus Minor Heads ‘789 —Special Component Plan for Scheduled Castes’ and
‘796 — Scheduled Tribe Sub Plans’ under Functional, Transitory Heads (MHs 3601
and 3602) and parking heads MHs 2552 and 4552) (Copy enclosed) may be
complied with strictly.
3. CCA/CAs must confirm that the action as indicated above has been complied
with. This will be reviewed in meeting to be held on 11m April 2014, chaired by
Addl. CGA (A/Cs)
4. This issue with the approval of Additional Controller General of Accounts.
ill"! .
(Alok K. Verma)
Dy. Controller General of Accounts
To
All Pr.CCAs/CCAs/CAs (with independent charge)
Copy to Addl. Secretary (Expenditure), Ministry of Finance
Copy to JS (FR), Planning Commission
5' Ce
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MOST IMMEDIATE
BUDGET 2011-12
Office of the Controller General of Accounts
I Ministry of Finance
Department of Expenditure
2nd Floor, Lok Nayak Bhawan
_Khan lVlarket, New Delhi
No.T-14012/2/99-Codes/ [6‘5 _ Datedz‘i l" 5"— , fie in l O
' OFFICE MEMORANDUM
Subject: Opening of omnibus lVIinor 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 (lWHs 2552 and 4552).
Of late, a need for adopting uniform and separate accounting/budget heads for ‘Sub
Plan’ in respectof ‘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 Maj or Heads, be it ‘Punctional’, ‘Transactory’ and ‘Parldng’ Heads.
2_ It has now been decided in consultation with Budget Division (D.E.A.) and 0/0 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.
3. 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 (Nle 3601 and
3602) and Parking (MI-ls 2552 and 4552) heads, it will be necessary to link the minor heads
/______/__ Tu" r _
c a a a ' / ' ' 7 '
§9/-&nd/796 to thke flmctions/programmes/schemes 111 the two Sections to vxlnch the
agistance can be related. For this purpose, the Scheduled Caste and Scheduled Tribe'Sub
- . ‘ ,/ .
Plans 0 e functions/programmes/schemes, to wlfich the assistance can be related, shall be
m .
indicated clearly at sub heads/detailed heads below the Minor Heads ‘786’ and ‘796’, as the

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case may be. The nomenclature of the Sub head/Detailed head must give an indication of the
concerned programmes/schemes. An example is given below as an illustration:
Major head 360b— Grants-in-aid to State Governments _
lVIinor head 786/796 — Scheduled Caste Sub Plan/Scheduled Tribe Sub Plans \QL
Sub head/Detailed he'a
Where is not possible to identify the assistance With any programme distinctly, the Sub
Adult Education~ Rural FunctMtfiacy Programmes/ head/Detailed head will indicate the relevant sub major/major head followed by the words
“Other Grants”, e.g. f‘General (Education)- Other Grants”, “Crop Husbandry - Other Grants”,
etc.
4. h/Iiiusnies/Departrnents may get these minor heads opened under the Functional,
Transactory and Parking Heads to which the assistance can be related on the lines explained in
the above paragraph so as to reflect Scheduled Caste Sub Plan and Scheduled Tribe Sub Plan
outlays under the relevant omnibus Minor Head in their DDG for the year 2011-12.
(H.K. Srivastav)
Dy. Controller General of Accounts
Cogv to:
As per circulation list.