Indian Audit & Accounts Department List of Codes for Functions, Programmes & Activities of Panchayati Raj Institutions Comptroller & Auditor General of IndiaIndian Audit & Accounts Department List of Codes for Functions, Programmes & Activities of Panchayati Raj Institutions Comptroller & Auditor General of IndiaPREFACE The Constitution (73"! Amendment) Act has established a 3-tier Panchayati Raj system in the country and envisages a key role for the Panchayati Raj Institutions (PRIs) related to the 29 functions such as education, health, rural housing, drinking water, agriculture etc., as mentioned in the Eleventh Schedule of the Constitution. States are to transfer these functions to the PRis and devolve funds, functions and functionaries upon the PRis for discharging these functions assigned to them under the Constitution. In terms of para 6.4 of the guidelines for the utilisation of Local Bodies Grants issued by Government of India, Ministry of Finance, Department of Expenditure, the Comptroller & Auditor General of India is responsible for exercising control and supervision over the proper maintenance of accounts and the audit of all 3 tiers of PRIs. As per para 6.5 of the guidelines, the format for preparation of budget and for keeping accounts shall be as prescribed by C&AG. Accordingly, the C & AG has prescribed the budget and accounting formats for PRIs. The classification of transactions in PRis budgets and accounts has been structured on a function-cum-programme basis, as in government accounts, to provide uniformity at all three levels of governance - Centre, States and Local Governments. This list of Codes for Functions, Programmes & Activities of PRis, has been compiled for use by PRIs for proper classification and recording of transactions while preparing the budget and accounts relating to the functions and programmes assigned to PRs. The codification would also make the PRI budget and accounts amenable to computerisation It is hoped that this list of codes would be of help to the PRIs in K.N. Khandelwal Deputy Comptroller & Auditor General classification and preparation of the budget and accounts. New Delhi 16 October 2002TABLE OF CONTENTS: General Directions 0028. 0029. 0035. 0041. 0042. 0045. Part - I Panchayat Fund Receipt Heads Revenue Account Tax Revenue Other Taxes on Income and Expenditure Land Revenue Taxes on Immovable Property other than Agricultural Land Taxes on Vehicles Taxes on Goods and Passengers Other Taxes and Duties on Commodities and Services Non-Tax Revenue Interest Receipts Public Works Contributions and Recoveries towards Pension and other Retirement Benefits Education, Sports, Art and Culture Medical and Public Health Family Welfare ‘Water Supply and Sanitation Housing Social Security and Welfare Other Social Services Crop Husbandry Animal Husbandry Dairy Development Fisheries. Forestry and Wild Life Food Storage and Warehousing Land Reforms Other Rural Development Programmes Minor Irrigation Power Non Conventional Sources of Energy Village and Small Industri Roads and Bridges Road Transport Grants-in-Aid and Contributions Grants-in-aid/Assistance from Central/State Government Compensation and Assignments from State Government Pages (¥) to (x) wren 14 142029. 2035. 2041. 2045, 2049. 2059. 2071. 2202 2203. 2204 2205. 2210. 2211. 2215. 2216. 2225. 2235, 2236 2401. 2402 2403. 2404, 2405, 2406. 2408. 2501 2505 2506 2515. 2702. 2801 2810. 2851. 3054. 3055. 4000 Expenditure Heads (Revenue Account) Land Revenue Collection of other Taxes on Property and Capital Transactions Taxes on Vehicles. Other Taxes and Duties on Commodities and Services Interest Payment, Public Works Pensions and Other Retirement Benefits General Education Technical Education Sports and Youth Services Art and Culture Medical and Public Health Family Welfare Water Supply and Sanitation Housing Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes Social Security and Welfare Nutrition Crop Husbandry Soil and Water Conservation Animal Husbandry Dairy Development Fisheries Forestry and Wild Life Food Storage and Warehousing Special Programmes for Rural Development Rural Employment Land Reforms Other Rural Development Programmes Minor Irrigation Power Non-Conventional Sources of Energy Village and Small Industries Roads and Bridges Road Transport, Receipt Head (Capital Account) Capital Receipts 15 15 15 15 16 16 20 35 36 37 38 38 39 40 42 42 2 43 44 44 45 46 46 474059. 4202. 4210. 4211. 4215. 4216. 4225 4235. 4401. 4402 4404. 4405. 4406 4408. 4425 4515. 4702. 4801 4810. 5054, 5055, 6003. 6004 6202. 6215. 6216. 6401. 6403, 6404. 6515. 6851. 7610. 8009, 8011 Expenditure Heads (Capital Account) Capital Outlay on Public Works Capital Outlay on Education, Sports, Art and Culture Capital Outlay on Medical and Public Health Capital Outlay on Family Welfare Capital Outlay on Water Supply and Sanitation Capital Outlay on Housing Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes Capital Outlay on Social Security and Welfare Capital Outlay on Crop Husbandry Capital Outlay on Soil and Water Conservation Capital Outlay on Dairy Development Capital Outlay on Fisheries Capital Outlay on Forestry and Wild Life Capital Outlay on Food Storage and Warehousing Capital Outlay on Co-operation Capital Outlay on Other Rural Development Programmes Capital Outlay on Minor Irrigation Capital Outlay on Power Projects Capital Outlay on Non-Conventional Sources of Energy Capital Outlay on Roads and Bridges Capital Outlay on Road Transport Debt Internal Debt Loans and Advances from the Central/State Government Loans and Advances Loans for Education, Sports, Art and Culture Loans for Water Supply and Sanitation Loans for Housing Loans for Crop Husbandry Loans for Animal Husbandry Loans for Dairy Development Loans for other Rural Development Programmes Loans for Village and Small Industries Loans to Panchayat employees etc. Part-I Provident Funds etc, Provident Fund Insurance and Pension Fund 47 47 48 48 49 49 49 49 50 50 50 50 SI 51 Sl 32 52 52 52 53 33 54 55 55 55 56 56 56 56 56 37 37 38 588680, 8782. Deposits and Advances Civil Deposits Deposit of Local Funds Civil Advances Miscellaneous Miscellaneous Panchayat Accounts Remittances Cash Remittance between Zilla Parishad and Panchayat Samities/Village Panchayat Annexure-I- List of Object Heads 59 39 60 61 62 63GENERAL DIRECTIONS 1. General 1.1 The codification of functions, programmes and activities of PRIs and the general directions are broadly patterned on the List of Major Minor Heads, issued by the Ministry of Finance, Government of India for the accounts of Union and the States. However, minor modifications have been made as required, to suit the environment of the PRIs. 1.2 The minor heads prescribed under each major/sub-major head in this list and also permitted to be opened as detailed in the subsequent paragraphs of these directions may be divided into such subordinate heads (called ‘sub-heads') as may be needed to suit the local requirement of each Village Panchayat/Panchayat Samiti/Zilla Parishad. Any addition or deletion of a major head, sub-major head or a minor head will be done only with the approval of the State Accountant General. Below the minor heads, scheme head or sub-scheme head or object heads can be opened/modified on the recommendation of the administrative and finance department of the State Government after approval of the State Accountant General The 'sub-head’ of classification denotes and identifies the schemes undertaken in pursuance of programmes represented by minor heads or components of a particular programme, if the programme does not have any scheme, but represents non-developmental expenditure or expenditure of an administrative nature. The sub-heads should not be multiplied unnecessarily and new one opened only when really necessary. 2 Receipt Heads 2.1. The minor head "Services and Service Fees" (code '501') may be opened under the receipt major/sub-major heads, wherever it has not been provided, if necessary, 2.2 ‘Refunds of Revenue' shall, as a general rule, be taken in reduction of the revenue receipts. "Deduct-Refunds" (code '900') may be opened as a minor head under the major/sub- major heads falling in the Sector "B. Non-Tax Revenue", unless it is not practical to account for such refunds as sub-heads below the concemed programme minor heads under the relevant major/sub-major heads. This minor head may also be opened under the major/sub- major heads of the sector "C Grants-in-aid and Contributions". In respect of major/sub-major heads falling under the sector "A.Tax Revenue", the head "Deduct-Refunds" should however be opened as a distinct sub-head below the appropriate minor heads so that net collection of each tax/duty is readily ascertainable from the accounts. 2.3 The minor head "Other Receipts" (code '800') may be opened under the receipt major/sub-major heads, wherever it has not been provided. Inter alia the following sub-heads may be opened under this minor head: (Leave Salary Contributions