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    The document summarizes the three parts of government accounts in Gujarat based on the Gujarat Budget Manual: Part I is the Consolidated Fund which contains receipt and expenditure heads for the revenue and capital accounts, as well as public debt. Part II is the Contingency Fund for unexpected expenditures. Part III is the Public Account which contains small savings funds, provident funds, reserve funds, deposits, advances, and cash balances. It then provides definitions for key fiscal terms like revenue deficit, fiscal deficit, primary deficit, and development expenditure in terms of the relationship between revenue, expenditure, loans, and deficits.

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    information about budget

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    The document summarizes the three parts of government accounts in Gujarat based on the Gujarat Budget Manual: Part I is the Consolidated Fund which contains receipt and expenditure heads for the revenue and capital accounts, as well as public debt. Part II is the Contingency Fund for unexpected expenditures. Part III is the Public Account which contains small savings funds, provident funds, reserve funds, deposits, advances, and cash balances. It then provides definitions for key fiscal terms like revenue deficit, fiscal deficit, primary deficit, and development expenditure in terms of the relationship between revenue, expenditure, loans, and deficits.

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    4 views3 pages

    Scribd

    Uploaded by

    ao dmo
    The document summarizes the three parts of government accounts in Gujarat based on the Gujarat Budget Manual: Part I is the Consolidated Fund which contains receipt and expenditure heads for the revenue and capital accounts, as well as public debt. Part II is the Contingency Fund for unexpected expenditures. Part III is the Public Account which contains small savings funds, provident funds, reserve funds, deposits, advances, and cash balances. It then provides definitions for key fiscal terms like revenue deficit, fiscal deficit, primary deficit, and development expenditure in terms of the relationship between revenue, expenditure, loans, and deficits.

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    of 3

    Government accounts being kept in the following three Parts.

    Major Heads
    Part I
    Consolidated
    એકતત્રિત ભભંડડોળ,
    Fund. Article
    સભંચચિત નનિનધ
    266(1)
    Section I Receipt Heads 0020-1606
    ( Revenue Account)
    Expenditure Heads 2011-3606
    ( Revenue Account)
    Section II Receipt Heads 4000
    (Capital Account)
    Expenditure Heads 4046-5475
    (Capital Account)
    Section III Public Debt,Loans 6001-7999
    & Advances
    Part II 8000
    Contingency
    આકસસસ્મિક ભભંડડોળ,
    Fund
    નિનૈનમિનત્તિક નનિનધ
    Article
    267(1)

    Part III
    Public
    જાહહેર હહસસાબ
    Account
    Article Small Savings, 8001-8013
    266(2) Provident Funds.
    Reserve Funds 8115-8235
    Deposits and 8336-8554
    Advances
    Suspense and 8656-8680
    Miscellaneous
    Remittances 8781-8797
    Cash Balance 8999
    Consolidated Para 5 of Gujarat Budget Manual.
    Fund. V[Sl+T O\0
    Contingency Para 6 of Gujarat Budget Manual.
    Fund VFSl:DS O\0

    Public Account Para 7 of Gujarat Budget Manual.


    HFC[Z lC;FA
    lJSF; ,1FL BR" = ;FDFlHS ;[JFVM ´VFlY"S ;
    [JFVMP
    Development Expenditure =
    Social Services+Economic Services
    Revenue Deficit = Revenue Receipt –
    Revenue Expenditure.
    DC[;],L BFn AZFAZ = DC[;],L VFJS v DC[;],L
    BR" P
    Fiscal Deficit = Revenue Expenditure +
    Capital Expenditure + Net Loans and Advances -
    Minus Revenue Receipts.
    ZFHSMQFLI BFn AZFAZ = DC[;],L BR" J¿F
    D]0L BR" J¿F RMbBL
    ,MG TYF 5[XUL v VMKF
    DC[;],L VFJS

    Primary Deficit = Fiscal Deficit – Interest


    Payments.
    ÝFYlDS BFn AZFAZ = ZFHSMQFLI BFn VMKF v
    jIFHSLI R]SJ6FP
    P

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