APPENDIX I

APPENDIX 1
[See Paragraph 9 (2)]

DIVISIONS OF ACCOUNTS AND THE SECTIONS,
 SECTORS, AND SUB-SECTORS THEREUNDER
PART I—CONSOLIDATED FUND

(1) Revenue

I. Receipt Heads (Revenue Account)
A. Tax Revenue

•   (a) Taxes on Income and Expenditure
•   (b) Taxes on Property and Capital Transactions
•   (c) Taxes on Commodities and Services

B. Non-tax Revenue

•   (a) Fiscal Services
•   (b) Interest, Receipts, Dividends and Profits
•   (c) Other Non-tax Revenue

C. Grants-in-aid and Contributions
  II. Expenditure Heads (Revenue Account)

  A. General Services

•   (a) Organs of State
•   (b) Fiscal Services
•   (c) Interest payments and servicing of debt
•   (d) Administrative Services
•   (e) Pensions and Miscellaneous General Services
•   (f) Defence Services

  B. Social and Community Services
  C. Economic Services

•   (a) General Economic Services
•   (b) Agriculture and Allied Services
•   (c) Industry and Minerals
•   (d) Water and Power Development
•   (e) Transport and Communications
•   (f) Railways
•   (g) Posts and Telegraphs

  D. Grants-in-aid and Contributions

(2) Capital, Public Debt, Loans, etc.

I. Receipts Heads (Capital Account)
II. Expenditure Heads (Capital Account)

  A. Capital Account of General Services
  B. Capital Account of Social and Community Services
  C. Capital Account of Economic Services

•   (a) Capital Account of General Economic Services
•   (b) Capital Account of Agriculture and Allied Services
•   (c) Capital Account of Industry and Minerals
•   (d) Capital Account of Water and Power Development
•   (e) Capital Account of Transport and Communications
•   (f) Capital Account of Railways
•   (g) Capital Account of Posts and Telegraphs

  D. Grants-in-aid and Contributions

  III. Public Debt, Loans and Advances, etc.

  E. Public Debt
  F. Loans and Advances
  G. Inter-State Settlement
  H. Transfer to Contingency Fund

PART II—CONTINGENCY FUND

PART III—PUBLIC ACCOUNT

I. Small Savings, Provident Funds, etc.

•   (a) Small Savings
•   (b) Provident Funds
•   (c) Other Account

J. Reserve Funds

•   (a) Reserve Funds bearing interest
•   (b) Reserve Funds not bearing interest

K. Deposits and Advances

•   (a) Deposits bearing interest
•   (b) Deposits not bearing interest
•   (c) Advances

L. Suspense and Miscellaneous

•   (a) Coinage Accounts
•   (b) Suspense
•   (c) Accounts with Governments of Foreign Countries
•   (d) Accounts with Governments of Foreign Countries
•   (e) Miscellaneous

  M. Remittances

•   (a) Money Orders, Remittances and adjustments between officers rendering accounts to the same Accountant General, etc., and other Remittances.
•   (b) Inter-Government Adjustment Accounts
•   (c) Exchange Accounts

  N. Cash Balance