GOVERNMENT OF ANDHRA PRADESH

ABSTRACT

Public Accounts – Streamliningof Public Account operations –Re-defining the

Personal Deposit (PD) Accounts – Re-classification of the PD Account structure
– Re-establishing the Audit processes – Submission of Accounts – Orders –
Issued.
FINANCE (CASH & DEBT MANAGEMENT) DEPARTMENT

G.O. Ms. No.: 99 Dated: 14.08.2019

Read the following:-

1.) GO Ms. No. 43, Dated 22/04/2000 of Finance & Planning (W&M)
Department.
2.) GO Ms. No. 507, Dated 10/04/2002 of Finance (TFR) Department.
3.) GO Ms. No. 140, Dated 02/06/2005 of Finance (BG) Department.
4.) GO Ms. No. 113, Dated 10/05/2007 of Finance (W&M) Department.
5.) Govt. Memo. No. 32077-A/253/A1/DCM.I/2013, Dated 09/07/2013
of Finance (DCM.I) Department.
6.) GO Ms. No. 131, Dated 30/05/2014 of Finance (DCM-II) Department.
7.) Govt. Memo. No. 21022/13/DCM.I/2017, Dated 11/08/2017 of
Finance (CM) Department.
8.) GO Ms. No. 165, Dated 19/09/2017 of Finance (CM) Department.
9.) GO Ms. No. 43, Dated 27/03/2018 of Finance (BUD-I) Department.
10.) CFMS Circular-3, Dated 09/04/2018 of PFS (FAC) & Chairman, AP
Centre for Financial Systems and Services, Ibrahimpatnam.

**************

ORDER:

Articles 261 to 272 of Andhra Pradesh Financial Code, Vol-I deals with
opening, operation and lapsing of funds of Personal Deposits Accounts. In the
G.O. 1st read above, Government have issued detailed instructions for
withdrawal of funds from Personal Deposit Accounts. All the Personal Deposit
Accounts are classified into three (3) categories viz., Category-A: Non-Lapsable
Deposits; Category-B: Lapsable Deposits as per Codal Provisions&Category-C:
Lapsable Deposits as per Government Orders. In the G.O. 2nd read above,
detailed instructions were given on norms for upholding Public Finance
Accountability to be observed before release and drawal of Government funds.

2. In pursuance of the provisions under Articles 261 and 272 of Andhra

Pradesh Financial Code, Vol-I, Government issued orders in the G.O. 3rd read
1|Page
above revising the procedure for opening of Personal Deposit Accounts in
favour of various public authorities and retaining the power of authorization of
PD Accounts with the Government, along with outlining various norms to be
followed.

3. In the G.O. 4th read above, Government have issued detailed instructions
on funds flow, accountability and proper utilization of funds received directly
from Government of India and released by State Government. In the
Government Memo 5th read above, instructions were issued exempting salary
payments from obtaining prior clearance of Finance Department, irrespective of
amounts involved, as in the case of utility payments, provided that all such
payments are through ECS (Electronic Clearing Services) / DBT (Direct
Beneficiary Transfer) mode.

4. In the G.O. 6th read above, guidelines were issued for operationalization
of PD Accounts Portal with effect from 09/06/2014. In the Government memo
7th read above, Government have dispensed with the procedure regarding issue
of clearance by Finance Department for adjustment of bills to PD Accounts and
LOC by the Treasury Officer to bank in respect of Category-A Deposits. It was
further ordered therein that the limit for clearance of PD cheques of Centrally
Assisted State Developmental Schemes (CASDS) and Matching State Share
(MSS)be increased to Rs.10.00 Crore from Rs.1.00 Crore and also ordered for
assigning detailed heads to CASDS and MSS under Public Accounts for easy
identification.

5. In the G.O. 8th read above, Government have reiterated that the
outstanding amounts in the PD Accounts under Category-C should be lapsed
at the end of the subsequent financial year. Further, in partial modification of
the orders issued in GO 1st read above, Government have ordered that the
unspent balances of lapsable PD Accounts shall be lapsed and adjusted
to‘Minor Head-912-Deduct recoveries of unspent balances’, of the respective
Major Head and such lapsed amount shall be deducted from the overall
expenditure of the department concerned in the lapsed year.

6. In the references 9th and 10th read above, Government have introduced
Comprehensive Financial Management System (CFMS) with effect from
01.04.2018 and, PD Accounts’ functions and processes are subsumed in the
CFMS PD processes. With this, the legacy PD Portal stands withdrawn and
retired. In CFMS, drawal of amounts from PD Accounts is through PD
Disbursement bill and payable directly to the end-beneficiaries/ third parties
under Direct Beneficiary Transfer (DBT) mode. All such payments, once
approved by the respective authorized authorities, are done through the RBI ‘e-
Kuber’ process. Thereby, the process ofdrawal and disbursement by way of
cheque is effectively dispensed.

2|Page
7. Based on the experiences gained over the last 19 years in the
administration of PD Accounts and to make effective use of the PD accounts
towards the development needs of the infant, yet strongly growing state of
Andhra Pradesh, it is felt imperative to undertake systemic review of the PD
Accounts and related processes in the State. It is also proposed to address the
aspects of implementing the recommendations of Public Accounts Committee
(PAC) of AP State Legislature and Accountant General (AG) of AP feedback. This
review also proposed to cover the issues of PD Accounts in the context of the
management of strained financial resources of the State as well as from the
perspective of increasing efficiency of Public Financial Management.

8. In this context, a review of PD Accounts’ operations,outlined in G.O. Ms.

No.: 43, from 2000 to 2019, revealed the following deficiencies:-

a.) Tedious process in opening of a new PD Account – Opening of a

new PD Account is ordered by the Cash & DebtManagement section
of Finance [Link] of Treasuries and Accounts further
issues authorization to the District Treasuries and the CEO,
APCFSS to open the Personal Deposit Account and assign to a PD
administrator, by marking a copy to the Accountant General,
Andhra Pradesh.

b.) Reconciliation issues between the AG and the Treasury –

Issues in communicating the notification of creating a new PD
Account and AG recording the commencement of transactions forthe
newly opened PD Account, is resulting in discrepancy between
Accountant General and Treasury records during reconciliation.

c.) Inaccurate and not a meaningful classification – The current

classification of PD Accounts into A, B & C categories, as outlined in
earlier Government Orders in references, is not reflective of the true
nature of categorization. Further, those deposits/accounts that are
not Personal Deposits in nature (ex. 8443 Civil Deposits – MH 104
Civil Court Deposits) are also being referred to as PD Accounts. For
example, regular Deposits like Court Deposits, Revenue Deposits,
Education Deposits, Local Bodies related Deposits, Forest Deposits,
Public Works Deposits are referred to as PD Accounts. While many
of these are just Civil Deposits, they are interchangeably referred to
as Personal Deposit.

d.) Inability to track the source of funds in PD Accounts – The

source of funds, i.e. Scheme wise / GO wise funds released and
adjusted into PD Accounts and expenditure incurred therefrom are
not properly watched by the PD Administrators / Treasury officers,
upto the end of financial year [Link] a result, there was a
scope for diversion of funds from one scheme to another. During
2018-19, with the introduction of ‘disbursement
tracking’functionality in CFMS, some clarity has emerged.

3|Page
 However, not all accounts have properly and fully complied with
this process.

e.) Non-lapsing of amounts from PD Accounts– Due to the inability

to track source of funds and inaccurate classification, lapsing of un-
utilized funds in PD Accounts as per Codal provisions is not
happening rightly. Reconciliation between PD Administrators and
the Treasury Officers became difficult and [Link]
in huge accumulation of balances in Public Account and also wrong
lapsing of funds.

f.) Discrepancies in fund balances – Watching of ‘Certificate of

Acceptance of Balances (CABs)’ from PD Administrators by the
Treasuries at prescribed intervals is not in regular, reflecting
discrepancies in the fund balances.

g.) Parking of funds in Bank Accounts–PDAdministrators are

drawing funds from their PD Accounts and parking them in Bank
Accounts, i.e., outside the Treasury System in violation of
Government instructions, which is adversely commented by the
Accountant General. When the Government funds
transferred/adjusted to PD Accounts is drawn and are lying idle in
the banks, Government is forced to borrow funds through Treasury
bills / loans from open market/Nationalized banks at higher rate of
interest.

h.) Self-drawals from PD Accounts – The practice of drawal of funds

from PD Accounts by way of self-chequesby the PD administrators
in the guise of Salaries and other expenses, which is against the
Government instructions, has been critically commented by the
Public Accounts Committee.

i.) Not so meaningful practices in PD funds drawal–While the

application of audit checks by the Treasury for drawal of funds
from PD Accounts by the PD Administrators is found to be
insufficient, the submission of a bill for drawing funds from PD
Accounts is cumbersome with the task of certain non-relevant
documents and certificates.

9. After careful examination of the issues involved in the operation of the

Public Accounts and PD Accounts and in modification of the earlier orders, the
Government hereby issues comprehensive guidelines and orders that the PD
Administrators/ Deposit Holders/ Treasury Officers, at all levels in the
State,should comply strictlywith these [Link] guidelines and orders
shall be hereinafter referred to as ‘PD Accountability Framework’.

4|Page
10. PD Accountability Framework: The Andhra Pradesh PD
Accountability Framework is being introduced to provide comprehensive
guidelines on Personal Deposit Account Management along with streamlining
the operations of Public Accounts and related deposits in a meaningful and
uniform manner so that there is a systemic and user friendly process. The key
features of the framework and processes and procedures across the function of
PD Account Management are outlinedbelow:

a.) Public Accounts Overview: The Public Account of the State

consists of all public moneys received by or on behalf of the State
Government, which are not creditable to the Consolidated Fund of
the State – as per the Articles 266 (2) and 283 of the Constitution of
India, and comprising mainly of – Small Savings, Provident Funds,
Reserve Funds, Deposits and Advances, Suspense and
Miscellaneous Transactions, Remittances and Cash Balance. In
essence, Public Account of the Government incorporates those
transactions in respect of which the Government functions as a
banker, and thereby incurs a liability to repay the moneys so
received or has a claim to recover the amounts paid, as distinct
from transactions relating to the receipts and disbursements on
revenue, capital and loan accounts. It also includes Suspense and
Remittance heads, which are, operated as mere adjusting heads
pending eventual clearance by either transfer to the final heads of
account, payment or recovery and are purely temporary, to be
cleared in shortest possible time. Disbursements from the Public
Account are not subject to the vote by the Legislative Assembly as
they are not moneys issued out of the ‘Consolidated Fund’.

b.) Deposits: Deposit Accounts are a major share of the Public

Account under the Deposits and Advances section. Typically, there
are a number of Deposit Accounts under which Deposits are
received and held, from time to time. Generally, the Deposit
Accounts receive funds either through direct remittances to the
Deposit Account, through adjustment of funds from the
Consolidated Fund or through inter deposit adjustments. These
deposits emanate out of own funds of the respective account
holders, statutory devolutions, operational funds/deposits, Grants-
in-Aid, etc. Every Deposit Account is held by a Deposit Holder like
Local Bodies, Corporations, Government Undertakings, Government
Departments and Institutions, etc. or for a purpose like Revenue
Deposits, Security Deposits, and Personal Deposits etc. Any such
deposit carried into the accounts is shown as a liability since these
deposits accounts are bound to have further expenditure and are to
be paid out and further, they do not belong to the state budget or
consolidated fund of the state.

c.) Personal Deposit Accounts: Personal Deposit (PD) Accounts

pertain to certain Deposits and Advances transactions of the Public

5|Page
 Accounts. Personal Deposits are deposits of which a banking
accountonly is kept. These are paper based or virtual bank
accounts that were conceptualized by the Government of India to
facilitate smoother operations at the field level for scheme
implementations. Funds to the PD Accounts are generally received
for specific purposes by debiting the service heads in the
Consolidated Fund of the State and crediting the Personal Deposits
under the Major Head 8443 - Civil Deposits and the Minor Head
106 - Personal Deposits. Unspent balances, if any, at the end of the
financial year should be lapsed by minus debiting the relevant
service heads and thereby reducing the deposit /credit received.

d.) PD Administrator: A Personal Deposit Account holder is referred

to as PD Administrator and is generally the authorizer of payments
from the respective account. The PD Administrator is responsible for
all the operations of the respective PD Account and will be defining
the internal processes from time to time that their respective
department / organization shall follow.

e.) Rationale for Change: Currently, the Public Accounts that are
being used by various Departments, Heads of Department,
Corporations, Government Societies, Urban Local Bodies, Gram
Panchayats, Mandal Parishads, Zilla Parishads, Agriculture Market
Committees (AMCs), Zilla Grandhalaya Samsthas, for operation of
funds through Treasury, are referred to as PD Accounts. However,
it is to be noted that majority of these Deposit Accounts are not
Personal Deposit Accounts. Since many of these deposit accounts
are operated mutatis-mutandis the regular PD Accounts way, the
same nomenclature got stuck to all deposit accounts thereby
creating a lot of ambiguity, confusion, misconceptions and wrong
notions. In view of these aspects, there is a strong need to re-
design, re-classify and re-define the procedure for withdrawal of
funds from these accounts, audit process of the expenditure and
moreover ensure compliance with the requirements of AG in
submission of timely and detailed accounts.

f.) Redefinition of PD Accounts: Based on the feedbacks and the

experiences, Government has decided that henceforth only the
accounts operated under 8443 – Civil Deposits – Minor Head 106 –
Personal Deposits, will be defined as ‘PD Accounts’. All other
accounts will be treated as ‘Deposit Accounts’. This will ensure
uniformity in comparison with other states and will also de-focus
the misconceptions prevailing. All PD Accounts and Deposit
Accounts, unless otherwise specifically defined, will follow the
similar process for bill submission, auditing and payment.

6|Page
g.) Categorization of PD Accounts: As part of re-structuring the
operation of Public Accounts and Personal Deposit Accounts that
are part of the Public Account, and as outlined at para. (10.) (g.)
above, PD Accounts are being categorized as – Regular PD Accounts
and Green Channel PD Accounts.

 Regular PD Accounts:These accounts are normally

utilized by the departments, Corporations, Societies and
similar bodies / agencies to facilitate funds management in
a focused manner in implementation of programmes /
schemes. All the transactions in these accounts are
maintained like in a Bank Account but with right level of
scrutiny of bills and regulation of fund releases. PD
challans can be utilized to remit any receipts into these
accounts and the funds thus received are utilized based on
the priorities of the PD Account holder / PD Administrator.

 Green Channel PD Accounts: In order to expedite the

implementation of Government programmes and schemes
from the funds of the Central Assistance to the State
Development Schemes (CASDS) and Matching Share of the
State (MSS) to the Central Assistance Schemes, ‘Green
Channel PD Account’ process is now introduced for such
funds. Where flexibility of operation is needed, funds from
CASDS and MSS shall be adjusted to the Green Channel
PD Accounts, and such PD Accounts are authorized to be
exempted from Treasury scrutiny / intervention for fund
clearance. This would mean the bills under such Green
Channel PD Accounts do not come up for Treasury
scrutiny or clearance of funds by Finance department,
irrespective of the amount. In essence, these Green
Channel PD Accounts operate and function in the same
manner as bank accounts for all practical purposes. Once
the PD Administrator authorizes the bill, it automatically
gets pushed to the payment platform of ‘e-Kuber’, through
which the payment is issued. By not parking such funds in
bank accounts outside the Government and instead by
holding them in the Green Channel PD Accounts, it
facilitates efficientCash management through optimal
utilization of Ways & Means facility. Green Channel PD
Accounts can also be opened at all levels of the PD
Administrators hierarchy, meaning not only at the
headquarters level but also at the district, division and
sub-division levels. Government is also contemplating
incentivizing the departments in not holding funds in Bank
Accounts, through various interventions and promotions,
which will be outlined separately from time to time.

7|Page
h.) Re-classification of PD Accounts and Guidelines: In order to
streamline and monitor dynamically the PD Accounts’ Receipts and
Payments and maintain the balances in a transparent manner with
respect to the various sources of funds, purposes of expenditure,
lapsing of unused balances and to maintain flexibility and ease of
operation at the implementation / field level, and facilitate easier
funds flow, wherever needed, the Government has decided to
reclassify the PD Accounts (under 8443 – Civil Deposits – Minor
Head 106 – Personal Deposits) in the following manner:

 To track the source of funds that flow into the PD Accounts,

Group Sub Head (GSH) is being introduced into the Head of
Account string/structure, similar to the Consolidated Fund
HOA. The following table lists the GSHs being introduced
under 8443-00-106:

GSH Description Details

Funds generated out of the
services provided or business
generated as per their own bye-
laws/charters. Some of these may
01 Own Funds
be permitted to be operated as
Green Channel, if held as the
Personal Deposits with the
Government.
Funds through Grants-in-Aid
02 Grants in Aid allocations not covered under other
GSHs / Multi-Sources.
Externally Aided
03 Funds through EAP grants/loans.
Projects (EAP)
Central Finance Funds through Central Finance
04 Commission Commission, like the 14th Finance
Funds Commission.
State Finance
Funds allocated through State
05 Commission
Finance Commission.
Funds
Rural
Infrastructure
07 Funds through NABARD.
Development
Funds (RIDF)
State Funds through budgetary
11 Development provisions under State
Schemes Development Schemes.
Centrally Funds through the CASPS/MSS
15 Sponsored which are proposed to be operated
Schemes as ‘Green Channel’

8|Page
 A rationalization of the current PD Accounts is ordered and
thereby the Sub Head in the HOA string is being used to
define the grouping of the PD Accounts so as to determine
the right classification/group. The proposed groups are as
per the following table:

SH Description
01 Municipal Funds
02 Municipal Corporation Funds
03 Nagar Panchayat Funds
04 Urban Development Agencies
05 Village Panchayat Funds
06 Mandal Praja Parishad Funds
07 Zilla Praja Parishad Funds
08 Rural Development Agencies
09 Universities
10 Residential Education Institutional Societies
Other Institutions / Societies / Councils / Boards /
11
Academies
12 Samagra Shiksha Abhiyaan
13 District Mineral Fund
14 Rashtriya Uchchatar Shiksha Abhiyaan
15 Chief Minister Relief Fund
16 Capital Development Fund
17 Vaidya Vidhaan Parishad
18 Dr. YSR Aarogyasri
Other Medical Charitable Trusts / Institutions /
19
Corporations / Societies
Deposits of Government Companies, Corporations
20
and other Autonomous Bodies
21 Agricultural Market Committees
22 Zilla Grandhalaya Samsthas
23 Tribal Development Agencies - General Funds
24 Tribal Development Agencies - Engineering Funds
25 Welfare Fund
26 Survey Commissioner of WAKFs
27 Deposits of Government Departments
28 Deposits to CASP Schemes
Deposits to Other State Development Schemes /
29
Programmes
30 Deposits of Insurance, Provident Funds, Pensions
97 Decentralisation of Planning
98 Land Acquisition Operations Funds
99 Others

 The Detailed Head (DH) and Sub-detailed Head (SDH)

strings of the HOA can be further used, where needed, to
define granularity and will be determined from time to time,
9|Page
 at the time of opening a PD Account / PD Account
maintenance.

 For smooth integration with downstream and cross

platform applications like PFMS and Core Banking, a
unique Account Number and a generic IFSC code will be
assigned to all the PD Accounts. The Account Number will
be an 11-Digit number similar to a Bank Account Number,
which is randomly generated by the system at the time of
setting up of a new PD Account. The generic IFSC code is
‘GOAPTR001’.

 Opening of a new PD Account will be carried out by the

Cash & Debt Management section of the Finance
Department through a workflow process in CFMS. On
approval of the workflow for opening of a new PD Account
only, system notifications will be sent out to the Account
holder, PD Administrator, concerned HOD / Administrative
Department, Director of Treasuries and Accounts and AG.
These notifications will replace any manual / paper trials
followed currently and all such manual notifications will be
dispensed henceforth.

 Requests to open a new PD Account will be submitted via

the appropriate screen, duly providing justifications thereof.
These requests will be routed through HOD / Secretariat
Administrative Department to the FMU concerned in the
Finance Department, which in turn, shall review the
request. If it is determined to open a new PD Account, such
request will be recommendedto the Cash and Debt
Management section in Finance Department for creation of
a new PD Account.

 The PD Account code is a combination of HOA and DDO

Code. In situations where a PD Administrator (DDO) code
and the HOA for creation of a PD Account code are not
available, the request / proposal for creation of PD Account
should be followed by the creation of required HOA and
DDO code. This may occur in situations where there is a
need for downstream accounts and sub-schemes.

 PD Account Maintenance in terms of changing the

categorization, classification, lapsing; etc. will be carried
out by the Cash & Debt Management section in Finance
Department.
10 | P a g e
  The current categorization of Category A, B and C with
respect to the lapsing of funds is being dispensed with and
the lapsing criteria is maintained at the PD Account setup
level along with the periodicity for lapsing. This will ensure
that the lapsing of funds is automatically triggered by the
System.

 The process of ‘Disbursement Tracking’ is must for all PD

Accounts. Disbursement Tracking ensures maintenance
and tracking of scheme wise balances. Expenditure from
the PD Accounts is mandatorily linked to a deposit or a
group of deposits. A deposit to PD Account occurs by way
of an adjustment from Consolidated Fund to PD Account,
an adjustment from another PD Account or a PD challan.

 Every expenditure should be mandatorily codified in the

manner similar to the regular expenditure, i.e. the nature of
the expenditure is clearly identified against the same object
heads (which are the same as Sub Detailed Heads,
identified as PDxxx) as in the Consolidated Fund.

i.) Procedure for Operations / Withdrawal of Funds: The source of

funds to the PD Accounts – Regular or Green Channel – is typically
either through an adjustment of funds from the Consolidated Fund,
adjustment from another PD Account or through a PD Challan
remittance. These funds can be withdrawn by the PD
Administrators duly following the process outlined below. It is
ordered that there shall be a strict compliance to the process by all
the concerned stakeholders.

 Adjustment of funds to the PD Accounts from the

Consolidated Fund shall be done through an adjustment
bill upon an explicit authorization by the Finance
Department for such a drawal. The BRO shall specify the
drawal mode as ‘Adjustment to PD Account’ or ‘Adjustment
to Green Channel PD Account’ as the case maybe, in every
case. In case of non-BRO HOAs, there shall be a standing
order or a specific permission of the Government on a case
to case basis. No amount shall be adjusted to PD Accounts
by the Treasury Officers / PAOs, merely basing on the
proceedings / note orders of the PD Administrators /the
District Collectors.

 PD Allocation Module:
11 | P a g e
 o PD Allocation Module facilitates the management of
grant/subsidy/incentive/scheme based deposits received
via adjustment in the respective PD Account.

o Every deposit received via adjustment requires to be

further allocated to the various Components/ Sub-
Schemes/ Interventions and/or to the Purpose and Sub-
units/offices, using the PD Allocation module through a
Maker/Checker/ Approver process. Since every PD
reimbursement bills tracks the expenditure against the
deposits, unless this allocation/distribution is completed
for the deposit, bills cannot be preferred in the system
referring to this deposit in the disbursement tracking.

o Budget Check at the PD bills will occur at the Activity

and/or Purpose level and therefore it is mandatory to do
the allocation/distribution to this level, as such, for every
deposit received by way of adjustment from the
consolidated fund.

o Prior to the PD Allocation, during the CBRO process, the

respective grantor (i.e. Department of Secretariat or Head
of the Department) shall Send to the PD Administrator a
Workflow item to gather the requirements per quarter in
respect of each grant that is to be given during the course
of the financial year of the CBRO. Based on that,
quarterly allocations are made and on issue of the CBRO
the grant can be adjusted to the respective PD
Administrator for further action.

o As a pre-requisite to the activity above, the PD

Administrators shall maintain a master list of
Components/Sub-Schemes/Interventions under every
Scheme along with the related Activities and Purposes, for
which the actual utilization occurs. Additionally, the
master of the sub-units/sub-offices shall be maintained in
a hierarchy, which would also facilitate the workflows in
addition to be able to receive allocations at this level.

 Guidelines to PD Administrators:

o Withdrawal of funds from PD Accounts shall invariably be

carried out through a PD Disbursement bill.

o PD Disbursement bill shall mandatorily track the receipt vs

expenditure through ‘Disbursement Tracking’, in which the

12 | P a g e
 source of the deposit/deposits will be identified for the
total value of the expenditure in the bill. The source
deposit/deposits i.e., receipts, are the adjustment bills or
challans.

o PD Disbursement bill shall identify and capture the

purpose of the expenditure at SDH level. This purpose is
akin to the Sub-Detailed Head (SDH) in the regular
expenditure of the Consolidated Fund. Same set of SDHs
as in Consolidated Fund,defined as PDxxx, will be used
for this purpose.

o As per Article.3 of Andhra Pradesh Financial Code, Vol.I,

unless the amount is immediately required to be paid for
the goods and services received or works done, no amount
shall be withdrawn by a Government servant. In
pursuance of this, it is hereby stipulated that no self-
drawal from the PD Account shall be permitted except for
the recoupment of petty office expenses.

o Salaries of employees from PD Accounts shall be paid in

Direct Beneficiary Transfer (DBT) mode only by directly
crediting the amount to employees’ Bank accounts.

o Vendor payments also shall be carried out in DBT mode

only by way of transfer to respective Vendors’ Bank
account.

o Drawal of amounts from PD Account for depositing into

Bank accounts of the PD Administrator is strictly
prohibited. Any such transfer of funds from PD Account to
the Bank Account of any State Government organization
without prior permission from the Government would be
treated as diversion of Funds, which is a criminal offence.
Funds transfer between two PD Accounts / administrators
shall be in a mode of Transfer by adjustment only.

o All expenditure sanctions shall be issued through the

CFMS application and shall form basis for creation and
submission of a PD disbursement bill.

o Every bill shall be supported by an explicit Expenditure

Sanction Orders, relevant invoices/bills, Certificates
pertinent to the nature of expenditure and other
Government orders issued from time to time. No amount
shall be drawn from the PD Account without proper
Authority and without uploading the details in CFMS.

13 | P a g e
 o Wherever the mode of electronic certification is provided in
the form of a checklist or a certificate, attaching of scanned
copies of physical certificates is not required.

o Submission of bills is the responsibility of the PD

Administrator / his authorizer. It is a function that can be
defined by the respective Head of the Office.

o The PD Administrator shall be personally responsible for

any double drawals / irregular drawals from the account.

o To the extent feasible, it is recommended that the Maker-

Checker-Approver process shall be followed in the bill
submission process.

o Bills submission shall be authenticated with a Digital

signature which may be a Biometric, Iris, Aadhaar based
e-Sign, token based Digital Signature, and HSM based
Digital Signature or any other method, as defined by the
Government from time to time.

o PD Administrators shall be provided with an account-wise

statement of account, depicting the details of Opening
Balance, receipts and expenditure transaction-wise and
Closing Balance with details of references on a regular
basis. It is the responsibility of the PD Administrator to
check the correctness of the transactions posted and
ensure the correctness of the transactions and the
balances. However, to ensure accountability, it is
mandated that the PD Administrators shall electronically
certify the balances on a quarterly basis, failing which the
PD account will be kept in suspended mode preventing
any further transactions until such certificate is completed.

 Guidelines to the Treasury Officers:

o Applicability of Treasury Scrutiny to a PD account shall

be defined at the time of ordering creation of a PD
Account by the Government. The system shall
automatically regulate the workflow of the bill.

o Audit of the PD account bills, wherever prescribed, shall

follow the similar procedure as in the case of bills against
Consolidated Fund. In this regard, sanction
orders/proceedings of competent authority is all
prevailing document /authority. If there is any deviation
with the standard procedure, it is emphasised that the
responsibility of such deviations rests with the PD
Administrator or the authority authorized to prefer claims
14 | P a g e
 and such deviations shall have appropriate orders,
defined in the byelaws/manuals/specific
permissions/ratifications of the competent authorities like
Governing Bodies, Board of Directors and Executive
Committees, etc. The purview of the treasury scrutiny
shall be limited to the verification and validation of the
sanction proceedings with respect to the invoices/
proceedings / bills, beneficiaries and amounts claimed.

o In respect of PD disbursement bills, with the purpose of

salary / honorarium / wages, the bill scrutiny process
shall verify the approved strength against each of the
positions claimed.

o In respect of non-HR PD disbursement bills, it shall be

checked that the sanction orders are issued only through
the CFMS defined expenditure sanction process and
linked to the respective PD disbursement bills.

o Treasury officers shall affix their Digital signature, like a

Biometric, Iris, Aadhaar based e-Sign, token based
Digital Signature, HSM based Digital Signature or any
other method, as defined by the Government from time to
time, when they submit/approve.

 Guidelines for Payment process:

o All approved PD disbursement bills shall be processed for

payment through ‘e-Kuber’ or any other payment process
as authorized by the Government from time to time,
subject to the Ways and Means guidelines. However,
payments in Green Channel PD Accounts shall be
processed for payment through ‘e-Kuber’ on authorization
/ submission of the bill by the respective PD
Administrator.

o PD Administrators are responsible for re-processing failed

payments as per the procedure facilitated in the CFMS
system, duly attending the omissions / deficiencies that
led to the transactions’ failure.

o Failed payments that are not reprocessed within the 3

months shall automatically be lapsed and the amount
shall be credited back to the source PD Account.

15 | P a g e
 j.) Lapsing of Funds: Lapsing of funds in the PD Accounts will be
based on the conditions defined during the PD Account setup. The
system will generate automatic alerts to the respective Treasury
Officers and PD Administrators about the upcoming lapsable
deposits, which are held beyond the prescribed time limit in the PD
Account.

 The lapsing shall be carried out deposit-wise as received in

the PD Account by way of adjustment to the source Head
of Account, if the deposit is from the current Financial
Year.

 Deposits from the previous financial years will be lapsed to

the Minor Head-912 under the respective source Service
Major Head of Consolidated Fund in favour of the Drawing
and Disbursing Officer as a reduction in expenditure as
defined in Government Orders 8th read above.

 Deposits from CASDS / MSS source Service Major Heads

of the Consolidated Fund will not be automatically lapsed.

 Deposits pertaining to own funds will never be lapsed.

 Proposals for revalidation of lapsed balances shall be

submitted to the Finance department with valid
justification, through the respective Administrative
Secretariat Department. They may order revalidation by
way of priority allocation out of the current budget
provision.

 All in-operative accounts, i.e., if a PD Account is not in

operation for more than three complete financial years, the
Treasury Officer shall close such accounts every year,in
consultation with the Departmental Officer andafter
lapsing the available balances, if any, as per Art. 271 (iii.)
(4.) of Andhra Pradesh Financial Code, Vol.I.

11. Deposit Accounts: While the paras supra outline the Personal
Deposit (PD) Accounts and their classifications, categorizations, operations etc.,
the Public Account of the Government deals with several other Deposits and
Advances. Currently, some of these are also referred to as PD Accounts in the
context of their operation and [Link], as already outlined above
only accounts under 8443-Civil Deposits – MH 106 – Personal Deposits are
hereinafter referred to as PD Accounts and all other Accounts/Deposits under
the Public Accounts are not PD Accounts. After careful examination of the
reviews and based on the various feedbacks/comments, Government hereby
16 | P a g e
orders that all these Accounts/Deposits be hereinafter called as ‘Deposit
Accounts’ only. These Deposit Accounts form an important and integral part of
the Public Financial Management processes along with the PD Accounts.

a.) Deposit Accounts Classification: As detailed in para. (10.)

(b.) supra, Deposits are of various types, for which respective
balances are maintained and on-going receipts and payments
continue to occur. These deposits are of continual nature and are
similar in nature to any banking deposits, where receipts and
payments occur out of these deposits. In the context of Government
and Public Finance Management, Deposit Accounts are multi-
pronged and are another source where there is a need for
restructure and reclassification, within the overall framework of
Public Accounts management. In tune with the PD Accounts
restructure, Government also hereby orders the restructure and
reclassification of Deposit Accounts to enable seamless and smooth
operations.

 Adopting the standard classification provided in the ‘List of

Major and Minor Heads of Account of Union and States’
(LMMH), the following table outlines the Major Heads
ordered to be adopted by the Government of Andhra
Pradesh:

PUBLIC ACCOUNT
Major
Head Description
/ SMH
I. Small Savings, Provident Funds etc.
(b.) Provident Funds
8009 State Provident Funds
(c.) Other Accounts
8011 Insurance and Pension Funds
J. Reserve Funds
(a.) Reserve Funds bearing Interest
8121 General and Other Reserve Funds
(b.) Reserve Funds not bearing Interest
8222 Sinking Funds
8226 Depreciation / Renewal Reserve Fund
8229 Development and Welfare Funds
8235 General and Other Reserve Funds
K. Deposits and Advances
(a.) Deposits bearing Interest
8338 Deposits of Local Funds
8342 Other Deposits
(b.) Deposits not bearing Interest

17 | P a g e
 Civil Deposits (other than those under Minor
8443
Head.106)
8448 Deposits of Local Funds
8449 Other Deposits
(c.) Advances
8550 Civil Advances
L. Suspense & Miscellaneous
(b.) Suspense
8658 Suspense Accounts
(c.) Other Accounts
8670 Cheques & Bills
8671 Departmental Balances
8672 Permanent Cash Imprest
8673 Cash Balance Investment Account
(d.) Accounts with Governments of Foreign Countries
8675 Deposits with Reserve Bank
Accounts with Governments of Other
8679
Countries
(e.) Miscellaneous
Cash Remittances & Adjustments between
8782 Officers rendering accounts to the same
Accounts Officer
M. Remittances
(b.) Inter-Governmental Adjustment Accounts
8793 Inter-State Suspense Accounts
8999 Opening Cash Balance
 The following table lists the Minor Heads that are ordered to
be adopted by the Government of Andhra Pradesh:

Major
Minor Purpose /
Head Description
Head Remarks
/ SMH
General Provident
8009 /01 101 No change
Fund
State
Contributory
Provident 102 No change
Provident Fund
Funds –
All India Services
Civil 104 No change
Provident Fund
ZPPF will be
8009 /60
moving to
(Other Other Miscellaneous
103 this as GSH
Provident Provident Funds
01, SH 30 &
Funds)
DH 001 ZPPF
8011 - 101 Life Annuity Fund No change
Insurance Family Pension
102 No change
and Funds

18 | P a g e
 Pension Central Government
Funds 103 Employees’ Group No change
Insurance Scheme
State Government
105 No change
Insurance Fund
Other Insurance and
106 No change
Pension Funds
State Government
107 Employees’ Group No change
Insurance Scheme
General and other
Reserve funds of
Government
101 No change
8121 - Commercial
General Departments /
and other Undertakings
Reserve Employee Welfare
Funds 117 Fund (Andhra No change
Pradesh State)
Disaster Response
122 No change
Fund
National Defence
101 No change
Fund
This Minor
Head is
proposed to
be used for
Deposits of
own funds.
Government
103 All other
Companies,
deposits will
Corporations etc.
move to
8342 -
respective
Other
Minor Heads
Deposits
under 8443
Deposits under
116 various Central and No change
State Acts
Defined Contribution
Pension Scheme for
117 No change
Government
Employees
Miscellaneous
120 No change
Deposits
101 Revenue Deposits No change
Customs and Opium
102 No change
Deposits
8443 - Civil
103 Security Deposits No change
Deposits
104 Civil Court Deposits No change
Criminal Court
105 No change
Deposits
19 | P a g e
 107 Trust Interest Funds No change
Deposits of Police
110 No change
Funds
Deposits
belonging to
the Govt.
Other Departmental
111 Departments
Deposits
will only be
maintained
here
Deposits received by No change
Government
115
Commercial
Undertakings
Deposits under No change
116 various Central and
State Acts
Deposits of No change
Workdone for Public
117
bodies or Private
individuals
Deposits in No change
121 connection with
Elections
Deposits of No change
123 Educational
Institutions
Un-claimed Deposits No change
125 in the General
Provident Funds
800 Other Deposits No change
101 District Funds No change
102 Municipal Funds No change
State Transport No change
105
Corporation Funds
8448 - State Housing Board No change
108
Deposits of Funds
Local Panchayat Bodies No change
109
Funds Funds
110 Education Funds No change
Medical and No change
111
Charitable Fund
120 Other Funds No change
Subvention from No change
8449 - 103
Central Road Fund
Other
Miscellaneous No change
Deposits 120
Deposits
20 | P a g e
  Re-classified Heads of Accounts against each existing Head
of Account along with descriptions are given in Annexure-I.

b.) Procedure for Operations/Withdrawal of Funds: The Deposit

Accounts other than the PD Accounts are of two types. 1. Those
repaid against a receipt and 2. Those withdrawn against a ledger
balance.

Revenue Deposits, Security Deposits, Election Deposits, Earnest

Money Deposits, Criminal Court Deposits, etc. are repaid against a
receipt. Whereas, Deposits of Local Funds, Civil Deposits and
Other Deposits are withdrawn against a ledger balance.

Repayment against a receipt: The Deposits in this category are

accounted-for transaction-wise and the repayment against a
deposit may be full or part until the deposit is fully paid or lapsed
as per the procedures prescribed.

 Each deposit should be accounted-for separately HoA and

DDO wise and there should not be any excess repayment
against a deposit.

 Deposit repayment should be on a specific order of

competent authority at whose instance or in whose favour
the deposit is made.

 The claim should be preferred in a Repayment bill and

supported by sanction orders. Original deposit reference
should be quoted.

Withdrawal against a ledger balance: Accounts of these

deposits are maintained in a ledger format and receipt and
expenditure are recorded transaction-wise arriving at the balances
against each transaction or at the end of the Day.

 The receipts into these Deposits may be a challan

remittance, an adjustment of grant or inter-deposit
adjustments.

 Withdrawals shall be only to the extent of balances

available and there should not be excess drawals /
payments.

 Withdrawal of funds from Deposit Accounts shall be

carried-out through a PD Disbursement bill only.

21 | P a g e
 Every bill shall be supported by an explicit Expenditure
Sanction Orders, relevant invoices / bills, Certificates
pertinent to the nature of expenditure and other
Government orders issued from time to time.

 Payments shall be carried-out in a DBT mode only by way

of transfer to respective end-beneficiary. No self-drawal
from the Deposit Account shall be permitted, except for the
recoupment of petty office expenses and specific deductions
like non-government deductions.

 Each withdrawal shall mandatorily track the receipt vs

expenditure through ‘Disbursement Tracking’, in which the
source of the deposit / deposits will be identified for the
total value of the expenditure in the bill. The source
deposit/ deposits i.e., receipts are the adjustment bills or
challans.

 Drawal of amounts from Deposit Account for depositing into

Bank accounts of the Deposit Account holder is strictly
prohibited. Funds transfer between two Deposit Accounts /
Deposit Account holders shall be in a mode of Transfer by
adjustment only.

 Wherever the mode of electronic certification is provided in

the form of a checklist or a certificate, attaching of scanned
copies of physical certificates is not required.

 Submission of bills is the responsibility of the Deposit

Administrator / his authorizer. The Deposit Administrator
shall be personally responsible for any double drawals /
irregular drawals from the account.

 Bills submission shall be authenticated with a Digital

signature which may be a Biometric, Iris, Aadhaar based e-
Sign, token based Digital Signature, and HSM based Digital
Signature or any other method, as defined by the
Government from time to time.

 Deposit Administrators shall be provided with an account-

wise statement of account, depicting the details of Opening
Balance, receipts and expenditure transaction-wise and
Closing Balance with details of references on a regular
basis. It is the responsibility of the Deposit Administrator to
check the correctness of the transactions posted and
ensure the correctness of the transactions and the
balances. However, to ensure accountability it is mandated
that the Deposit Administrators shall electronically certify
the balances on a quarterly basis, failing which the Deposit

22 | P a g e
 account will be kept in suspended mode preventing any
further transactions until such certificate is completed.

c.) Lapsing of Funds: Funds available in the Deposit Accounts shall

be lapsed to the Government at the end of the prescribed period
and as per the procedure prescribed in Article. 271 of Andhra
Pradesh Financial Code, Vol.I and the respective departmental
manuals.

The Treasury Officer shall identify the funds lapsable against each
Deposit Account before the closure of the Financial Year and take
action for lapsing.

Repayment of a lapsed deposit should be authorized by the

Accountant General as per Article.272 of Andhra Pradesh Financial
Code, Vol.I. Such a repayment of lapsed deposit should be mapped
to the Original deposit and should be flagged as repaid to prevent
duplicate payments.

12. All the officers are instructed to follow the above instructions
scrupulously.

13. The Director of Treasuries and Accounts, Andhra Pradesh/ Pay and
Accounts Officer, Andhra Pradesh shall issue suitable instructions to their unit
offices to ensure proper scrutiny of the PD Account / Deposit Account bills
preferred by the PD Administrators / Deposit Account holders.

14. The Chief Executive Officer, Andhra Pradesh Centre for Financial
Systems and Services, Andhra Pradeshshall take necessary action to populate
the modified HoAs along with balances in CFMS interface against the each
existing HoA, in addition to ensuring the operability of the
functionality/processes defined herein.

15. The Director of Treasuries and Accounts, Andhra Pradesh shall take
necessary action in proposing amendments to the existing Codal provisions
wherever necessary basing on the new categorization of Personal Deposit
Accounts/Deposit Accounts indicated.

16. The Government Order is available on internet and can be accessed at

the address [Link]

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

23 | P a g e
 SHAMSHER SINGH RAWAT
PRINCIPAL FINANCE SECRETARY TO GOVERNMENT

To
All Special Chief Secretaries / Principal Secretaries / Secretaries to
Government.
All EO Principal Secretaries / EO Secretaries to Government.
All the Heads of the Departments.
The Managing Directors/Executive Directors/CEOs of all State Owned
Enterprises/ Public Sector Enterprises of the State.
The Chairman/Secretaries/Accounts Officers of all State Government Societies.
All the Commissions/Tribunals constituted in the State.
All the Trusts/Boards/Academies/Councils/Authorities in the State.
All the District Collectors in the State.
The Principal Accountant General (A&E), AP, Hyderabad.
The Principal Accountant General (Audit), AP, Hyderabad.
The Registrar, Hon’ble High Court of Andhra Pradesh for favour of information
and communicating to all the various courts under their jurisdiction.
The Secretary, APPSC, Amaravati @ Vijayawada for favour of information.
The Vice Chancellors of All Universities in the State.
The Director of Treasuries and Accounts, AP, Amaravati @ Ibrahimpatnam.
The Pay and Accounts Officer, AP, Amaravati @ Ibrahimpatnam.
The Director, State Audit, AP, Amaravati @ Ibrahimpatnam.
The Director, Works Accounts, AP, Amaravati @ Ibrahimpatnam.
The CEO, APCFSS, Amaravati @ Ibrahimpatnam.
All the Municipalities and Municipal Corporations in the State.
All Regional Development Agencies in the State.
All the Tribal Development Agencies in the State.
All the Urban Development Authorities in the State.
All the Zilla Parishad CEOs in the State.
All the Mandal Praja Parishads in the State.
All the Grama Panchayats in the State.
All the Agriculture Marketing Committees in the State.
All the Zilla Grandhalaya Samsthas in the State.
The Employee Welfare Fund.
The Sainik Welfare Fund.
The Arogyasri Trust.
Copy to –
All FMUs and Officers in Finance Department
The Dy. Directors/ District Treasury Offices
The PS to Chief Secretary
The PSs to the Officers in CMO
The PS to PFS/Special Secretary (B&IF)
SF/SCS

24 | P a g e
// FORWARDED :: BY ORDER //

SECTION OFFICER

25 | P a g e
 ANNEXURE-I to G.O. Ms. No. 99, DATED: 14.08.2019

RE-CLASSIFIED HEADS OF ACCOUNTS for use in PUBLIC ACCOUNT

(HOA along with DDO CODE helps to identify individual ledgers in the new classification)

(Green Channel PD Accounts would have the same HOA & DDO combination but GSH is modified as 15)

Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Andhra Pradesh State Govt.
1 8011001050001000000VN 8011001050101000000VN Andhra Pradesh State Govt. Life Insurance Fund
Life Insurance Fund
Deposits of ZPP PF
2 8338001040001000000VN 8009601030130001000VN Deposits of ZPP PF Contributions
Contributions
3 8342001010002000000VN Deposits of Sainik Welfare 8342001010102000000VN Flag day fund
Deposits of Andhra Pradesh
Interest Bearing Deposits of Government Companies,
4 (a.) 8342001030001000000VN Agro Industries Corporation 8342001030101000000VN
Corporations and other Autonomous Bodies
Limited
Deposits of Andhra Pradesh
Deposits of Government Companies, Corporations and
4 (b.) 8342001030001000000VN Agro Industries Corporation 8443001060220000000VN
other Autonomous Bodies
Limited
AP Water Resources Interest Bearing Deposits of Government Companies,
5 (a.) 8342001030009000000VN 8342001030101000000VN
Development Corporation Corporations and other Autonomous Bodies
AP Water Resources Deposits of Government Companies, Corporations and
5 (b.) 8342001030009000000VN 8443001060220000000VN
Development Corporation other Autonomous Bodies
AP Road Development Interest Bearing Deposits of Government Companies,
6 (a.) 8342001030010000000VN 8342001030101000000VN
Corporation Corporations and other Autonomous Bodies
AP Road Development Deposits of Government Companies, Corporations and
6 (b.) 8342001030010000000VN 8443001060220000000VN
Corporation other Autonomous Bodies
Interest Bearing Deposits of Government Companies,
7 (a.) 8342001030011000000VN Deposits of APCFSS 8342001030101000000VN
Corporations and other Autonomous Bodies
Deposits of Government Companies, Corporations and
7 (b.) 8342001030011000000VN Deposits of APCFSS 8443001060220000000VN other Autonomous Bodies

S. No. Existing Head of Existing HoA Description Re-classified HoA Re-classified HoA Description

26 | P a g e
 Account
NPS AP Government
A.P. State Government Employees Contributory
8 8342001170004001000VN Employees Employee 8342001170104000000VN
Pension Scheme (Employee)
Subscription
NPS AP Government A.P. State Government Employees Contributory
9 8342001170004002000VN Employees Government 8342001171104000000VN Pension Scheme (Government)
Contribution
NPS Employee Contribution in
A.P. State Government Employees Contributory
10 No HoA r/o Govt servants working under 8342001171304001000VN
Pension Scheme (Employee - Foreign Service)
FS
NPS Employer Contribution in
A.P. State Government Employees Contributory
11 8342001170004003000VN r/o Govt servants working under 8342001171304002000VN
Pension Scheme (Employer - Foreign Service)
FS
NPS AP Aided Educational
A.P. Aided Educational Institutions Employees
12 8342001170005001000VN Institutions Employees 8342001170105000000VN
Contributory Pension Scheme (Employee)
Subscription
NPS AP Aided Educational A.P. Aided Educational Institutions Employees
13 8342001170005002000VN 8342001171105000000VN
Institutions Govt. Contribution Contributory Pension Scheme (Government)
Deposits of Employee Welfare
14 8342001200008000000VN 8448001200125000000VN Welfare Funds
Fund
Deposits of AP Building and
Deposits of Building and other Construction workers
15 8342001200009000000VN other Construction workers Welf 8443001160109000000VN
Welfare Board
Board
Deposits of Commissioner of
16 8342001200010000000VN Labour under Workmen 8443001160102000000VN Workmen compensation Act
Compensation Act
Employee Health Scheme
17 8342001200011001000VN 8342001200102001000VN Employee Health Scheme Employee Subscription
Employee Subscription
Employee Health Scheme
18 8342001200011002000VN 8342001200102002000VN Employee Health Scheme Pensioners' Subscription
Pensioners Subscription
Employee Health Scheme
19 8342001200011003000VN 8342001201102000000VN Employee Health Scheme Govt. Contribution
Government Contribution
Deposits of Xth Schedule Deposits of Government Companies, Corporations and
20 8342001200012000000VN 8443001060220000000VN
Institutions other Autonomous Bodies
Journalists Health Scheme
21 8342001200012003000VN 8342001201103002000VN Journalist Health Scheme Govt. Contribution
Government Contribution

27 | P a g e
 Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Journalists Health Scheme
22 8342001200012004000VN 8342001200103001000VN Journalist Health Scheme Journalist Subscription
Journalists Subscription
Deposits of District Mineral
23 8342001200013000000VN 8448001010113000000VN District Mineral Fund
Foundation
24 8443001010001000000VN Revenue Deposits 8443001010101000000VN Revenue Deposits
25 8443001030001000000VN Security Deposits 8443001030101000000VN Security Deposits
26 8443001040001000000VN Civil Court Deposits 8443001040101000000VN Civil Court Deposits
27 8443001050001000000VN Criminal Court Deposits 8443001050101000000VN Criminal Court Deposits
28 8443001060001000000VN Personal Deposits 8443001060101000000VN Personal Deposits
Deposits of Industrial
29 8443001110004000000VN Emergency Response Centre 8443001110127000000VN Deposits of Government Departments
under Dir of Factories
30 8443001110005000000VN Deposits of Dir of Social Welfare 8443001061127000000VN Deposits of Government Departments
Deposits of Archaeology and
31 8443001110006000000VN 8443001061127000000VN Deposits of Government Departments
Museums
32 8443001160001000000VN Deposits under Labour Act 8443001160101000000VN Deposits under Labour Act
Court of Commissioner for
33 8443001160003000000VN 8443001160102000000VN Workmen compensation Act
Workmen Compensations
Deposits of Decretal and
Deposits of Decretal and Compensation amount under
34 8443001160005000000VN Compensation amount under 8443001160103000000VN
MV Act
MV Act
35 8443001160006000000VN Deposits of Labour Court 8443001160104000000VN Deposits of Labour Court
Deposits under Consumer
36 8443001160008000000VN 8443001160105000000VN Deposits under Consumer Protection Act, 1986
Protection Act, 1986
Civil Deposits - Deposits of AP Deposits of Government Companies, Corporations and
37 8443001160012001000VN 8443001061120000000VN
Tourism Authority other Autonomous Bodies
AP State Creativity and Culture Deposits of Government Companies, Corporations and
38 8443001160012002000VN 8443001061120000000VN
Commission other Autonomous Bodies
Deposits of Shilparamam Deposits of Government Companies, Corporations and
39 8443001160012003000VN 8443001061120000000VN
Society other Autonomous Bodies
Deposits of Land Acquisition, Rehabilitation and
40 8443001160013000000VN Deposits of LARR 8443001160113000000VN
Resettlement
Deposits of AP Real Estate
41 8443001160014000000VN 8443001160106000000VN Deposits of AP Real Estate Regulatory Fund
Regulatory Fund

28 | P a g e
 Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Deposits of workdone for Public Deposits of workdone for Public bodies or Private
42 8443001170001000000VN 8443001170101000000VN
bodies or Private individuals individuals
Deposits of Educational
43 8443001230001000000VN 8443001230101000000VN Deposits of Educational Institutions
Institutions
Deposits from AP State Housing Deposits of Government Companies, Corporations and
44 8443008000001000000VN 8443001060220000000VN
Corporation other Autonomous Bodies
45 8443008000002001000VN CM Relief Fund Other Funds 8448001110115000000VN Chief Minister Relief Fund
CM Relief Fund Other Funds -
46 8443008000002001001VN 8448001110115001000VN Chief Minister Relief Fund - Titli Cyclone
Titli Cyclone
AP State New Capital
47 8443008000002002000VN 8448001110116000000VN AP State Capital Development Fund
Development Fund
Commissioner of Prohibition
48 8443008000009000000VN 8443001110127000000VN Deposits of Government Departments
and Excise
Department of Language and
49 8443008000013000000VN 8443001061127000000VN Deposits of Government Departments
Culture
Deposits of Andhra Pradesh
50 8443008000026000000VN 8443001060228001000VN Deposits to CASP Schemes - AP Road Safety Fund
Road Safety Fund
Deposits of Government Companies, Corporations and
51 8443008000027000000VN Deposits of APPSC 8443001110120000000VN
other Autonomous Bodies
Deposits of Arogyasri Health Other Medical Charitable Trusts / Institutions /
52 8443008000028000000VN 8443001061119000000VN
Care Trust Corporations / Societies
Deposits of Dr. YSR Vaidya
53 8443008000028001000VN 8448001110118000000VN Dr. NTR Vaidyaseva Trust
Seva Trust towards EHS
54 8443008000031000000VN Deposits of MeeSeva 8443001110127000000VN Deposits of Government Departments
55 8448001020003001000VN Municipal General Funds 8448001020101001000VN Municipal Funds
Municipal Employees Salary
56 8448001020003002000VN 8448001020101002000VN Municipal Employees Salary Fund
Fund
Municipal 14th Fin Commission
57 8448001020003004000VN 8448001020401014000VN Municipal Funds 14th Finance Commission
Funds
58 8448001020006000000VN MCH Vijayawada 8448001020102000000VN Municipal Corporation Funds
Municipal Corporation General
59 8448001020006001000VN 8448001020102001000VN Municipal Corporation Funds
Funds
Municipal Corporation
60 8448001020006002000VN Allowances, Pensionary 8448001020102002000VN Municipal Corporation Allowances, Pensionary benefits
benefits

29 | P a g e
 Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Municipal Corporation 14th Fin
61 8448001020006004000VN 8448001020402014000VN Municipal Corporation Funds 14th Finance Commission
Commission Funds
62 (a.) 8448001020009000000VN Deposits of Smart Cities 8443001060204000000VN Urban Development Agencies
62 (b.) 8448001020009000000VN Deposits of Smart Cities 8448001021504000000VN Urban Development Agencies
Deposits of Government Companies, Corporations and
63 8448001020015000000VN Deposits of APTIDCO 8443001060220000000VN
other Autonomous Bodies
Village Panchayat General
64 8448001090001001000VN 8448001090105000000VN Village Panchayat Funds
Funds
Village Panchayat State
65 8448001090001002000VN 8448001090505000000VN Village Panchayat Funds Sate Finance Commission
Finance Commission Grants
Village Panchayat 14th Finance
66 8448001090001006000VN 8448001090405014000VN Village Panchayat Funds 14th Finance Commission
Commission Grants
Mandal PrajaParishad General
67 8448001090002001000VN 8448001090106000000VN Mandal PrajaParishad Funds
Funds
Mandal PrajaParishad Women Mandal PrajaParishad Funds Women and Child Welfare
68 8448001090002003000VN 8443001060206003000VN
and Child Welfare Funds funds
Zilla
69 8448001090003001000VN 8448001090107001000VN Zilla PrajaParishad Funds
PrajaParishadGeneral_Funds
Zilla PrajaParishad Educational
70 8448001090003002000VN 8448001090107002000VN Zilla PrajaParishad Education Funds
Funds
71 8448001090003006000VN Zilla PrajaParishad Loan Funds 8448001090107003000VN Zilla PrajaParishad Loan Funds
Deposits of Sri
72 8448001100012000000VN PadmavathiMahilaViswavidyala 8443001061109000000VN Universities
yam
Deposits of
73 (a.) 8448001100015000000VN 8443001060212000000VN SamagraShikshaAbhiyaan
SarvaShikshaAbhiyaan
Deposits of
73 (b.) 8448001100015000000VN 8448001101512000000VN SamagraShikshaAbhiyaan
SarvaShikshaAbhiyaan
74 8448001100017000000VN Deposits of Andhra University 8443001061109000000VN Universities
Deposits of Sri Venkateswara
75 8448001100018000000VN 8443001061109000000VN Universities
University
Deposits of Nagarjuna
76 8448001100020000000VN 8443001061109000000VN Universities
University
Deposits of Krishna Devaraya
77 8448001100021000000VN 8443001061109000000VN Universities
University

30 | P a g e
 Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Deposits of Dr. NTR University
78 8448001100023000000VN 8443001061109000000VN Universities
of Health Sciences
Deposits of AP Social Welfare
79 8448001100024000000VN Residential Education Institution 8443001061110000000VN Residential Education Institutional Societies
Society
Deposits of Acharya NG Ranga
80 8448001100026000000VN 8443001061109000000VN Universities
Agricultural University
81 8448001100029000000VN Deposits of AP Sports Authority 8443001061109000000VN Universities
Other Institutions / Societies / Councils / Boards /
82 8448001100030000000VN Deposits of AP Study Circle 8443001061111000000VN
Academies
Deposits of AP State Council of Other Institutions / Societies / Councils / Boards /
83 (a.) 8448001100031000000VN 8448001100111000000VN
Higher Education Academies
Deposits of AP State Council of Other Institutions / Societies / Councils / Boards /
83 (b.) 8448001100031000000VN 8443001061111000000VN
Higher Education Academies
Other Institutions / Societies / Councils / Boards /
84 8448001100032000000VN Deposits of Urdu Academy 8443001061111000000VN
Academies
Deposits of
85 (a.) 8448001100034000000VN RashtriyaUchchtharShikshyaAb 8443001060214000000VN RashtriyaUchchatarShikshaAbhiyaan
hyan
Deposits of
85 (b.) 8448001100034000000VN RashtriyaUchchtharShikshyaAb 8448001101514000000VN RashtriyaUchchatarShikshaAbhiyaan
hyan
Deposits of A.P. B.C Study Other Institutions / Societies / Councils / Boards /
86 8448001100036000000VN 8443001061111000000VN
Circle Academies
Deposits of
87 8448001100041000000VN DakshinaBharataDravidaViswav 8443001061109000000VN Universities
idyalaya
88 8448001100043000000VN Deposits of APTWREIS 8443001061110000000VN Residential Education Institutional Societies
Deposits of Government Companies, Corporations and
89 8448001100044000000VN Deposits of SEEDAP 8443001061120000000VN
other Autonomous Bodies
Deposits of Technical Education
Other Institutions / Societies / Councils / Boards /
90 8448001100045000000VN Quality improvement 8443001061111000000VN
Academies
Programme
Deposits of Yogi Vemana
91 8448001100047000000VN 8443001061109000000VN Universities
University

31 | P a g e
 Deposits of AdikaviNannaya
92 8448001100048000000VN 8443001061109000000VN Universities
University
Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Deposits of AP Horticulture
93 8448001100054000000VN 8443001061109000000VN Universities
University
Deposits of Rajiv Gandhi
94 8448001100055000000VN University of Knowledge 8443001061109000000VN Universities
Technologies
95 8448001100056000000VN Deposits of JNTU, Kakinada 8443001061109000000VN Universities
96 8448001100057000000VN Deposits of JNTU,Anantapur 8443001061109000000VN Universities
Deposits of VikramSimhapuri
97 8448001100059000000VN 8443001061109000000VN Universities
University
Deposits of BR Ambedkar
98 8448001100061000000VN 8443001061109000000VN Universities
University, Srikakulam
Deposits of Rayalaseema
99 8448001100062000000VN 8443001061109000000VN Universities
University
100 8448001100063000000VN Deposits of Krishna University 8443001061109000000VN Universities
Deposits of MJPAPBCWREI
101 8448001100066000000VN 8443001061110000000VN Residential Education Institutional Societies
Society
102 8448001100067000000VN Urdu University 8443001061109000000VN Universities
Deposits of Sainik Other Institutions / Societies / Councils / Boards /
103 8448001100068000000VN 8443001061111000000VN
School,Kalikiri Academies
Deposits of Skill Development Other Institutions / Societies / Councils / Boards /
104 8448001100069000000VN 8443001061111000000VN
Corporation Academies
Deposits of e-Governance Other Institutions / Societies / Councils / Boards /
105 8448001100070001000VN 8443001061111000000VN
Vijayawada Academies
Deposits of Electronic Authority Other Institutions / Societies / Councils / Boards /
106 8448001100070002000VN 8443001061111000000VN
Visakhapatnam Academies
Deposits of Innovative Society Other Institutions / Societies / Councils / Boards /
107 8448001100070003000VN 8443001061111000000VN
Tirupati Academies
Deposits of Tribal Cultural Other Institutions / Societies / Councils / Boards /
108 8448001100071000000VN 8443001061111000000VN
Research and Tribal Mission Academies
Other Institutions / Societies / Councils / Boards /
109 8448001100072000000VN Deposits of AP Science City 8443001061111000000VN
Academies
110 8448001200002000000VN Market Committee Funds 8448001200121000000VN Agriculture Market Committees
111 8448001200003000000VN Library Funds, Equalization 8448001200122000000VN Zilla GrandhalayaSamsthas

32 | P a g e
 Funds
Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Deposits of Government Companies, Corporations and
112 8448001200005001000VN Deposits of AP Wakf Board 8443001061120000000VN
other Autonomous Bodies
Deposits of Local Fund (Haz Deposits of Government Companies, Corporations and
113 8448001200005002000VN 8443001061120000000VN
Committee) other Autonomous Bodies
Director, Center for Educational Other Institutions / Societies / Councils / Boards /
114 8448001200005004000VN 8443001061111000000VN
Development of Minorities Academies
Deposits of Survey
115 8448001200005005000VN 8443001061126000000VN Deposits of Survey Commissioner of Wakfs
Commissioner of Wakfs
Deposits of Integrated Tribal
116
8448001200008001000VN Development Agencies General 8443001060223000000VN Tribal Development Agencies - General Funds
(a.)
Funds
Deposits of Integrated Tribal
116
8448001200008001000VN Development Agencies General 8443001061123000000VN Tribal Development Agencies - General Funds
(b.)
Funds
Deposits of Integrated Tribal
116 (c.) 8448001200008001000VN Development Agencies General 8448001201523000000VN Tribal Development Agencies - General Funds
Funds
Deposits of Integrated Tribal
117 8448001200008002000VN Development Agencies 8443001061124000000VN Tribal Development Agencies - Engineering Funds
Engineering Funds
Deposits of District Planning
118 8448001200009000000VN 8443001061123001000VN Tribal Development Agencies - Plain Areas
Board
Deposits of District Rural
119 8448001200012000000VN 8443001060208000000VN Rural Development Agencies
Development Agency
Deposits of Machilipatnam Area
120 8448001200013001000VN 8443001061104000000VN Urban Development Agencies
Development Authority
Deposits of Bhavani Island
121 8448001200013002000VN 8443001061104000000VN Urban Development Agencies
Tourism
Deposits of Godavari Urban
122 8448001200013004000VN 8443001061104000000VN Urban Development Agencies
Development Authority
Deposits of Nellore Urban
123 8448001200013005000VN 8443001061104000000VN Urban Development Agencies
Development Authority
Deposits of Kurnool Urban
124 8448001200013006000VN 8443001061104000000VN Urban Development Agencies
Development Authority

33 | P a g e
 Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Deposits of Anantapuram and
125 8448001200013007000VN Hindupuram Urban 8443001061104000000VN Urban Development Agencies
Development Authorities
Deposits of Tirupati Urban
126 8448001200013008000VN 8443001061104000000VN Urban Development Agencies
Development Authority
127
8448001200019000000VN Deposits of APCRDA 8443001060204000000VN Urban Development Agencies
(a.)
127
8448001200019000000VN Deposits of APCRDA 8443001061104000000VN Urban Development Agencies
(b.)
Deposits of Amaravati
128 8448001200019001000VN 8443001060204000000VN Urban Development Agencies
Development Corporation
Deposits of AP Social Welfare
129 8448001200020000000VN 8443001061127000000VN Deposits of Government Departments
Fund
130 Deposits of Decentralization of
8448001200022000000VN 8443001060297000000VN Deposits of Decentralization of Planning
(a.) Planning
130 Deposits of Decentralization of
8448001200022000000VN 8448001011197000000VN Deposits of Decentralization of Planning
(b.) Planning
Deposits of Decentralization of
130 (c.) 8448001200022000000VN 8448001011597000000VN Deposits of Decentralization of Planning
Planning
Deposits of Society for Deposits of Government Companies, Corporations and
131 8448001200029000000VN 8443001061120000000VN
Elimination of Rural Poverty other Autonomous Bodies
Deposits of Government Companies, Corporations and
132 8448001200032000000VN Deposits of Press Academy 8443001061120000000VN
other Autonomous Bodies
Deposits of National Rural
133 Deposits to CASP Schemes - National Rural Drinking
8448001200033000000VN Drinking Water Programme 8443001060228005000VN
(a.) Water Programme (NRDWP)
(NRDWP)
Deposits of National Rural
133 Deposits of Government Companies, Corporations and
8448001200033000000VN Drinking Water Programme 8448001201520000000VN
(b.) other Autonomous Bodies
(NRDWP)
Deposits of AP Drinking Water Deposits of Government Companies, Corporations and
134 8448001200034000000VN 8443001060220000000VN
Supply Corporation other Autonomous Bodies
Deposits of AP Rural Water
Deposits to CASP Schemes - AP Rural Water Supply
135 8448001200035000000VN Supply and Sanitation 8443001060228006000VN
and Sanitation Programme
Programme
Deposits of MEPMA Bangaru Deposits to Other State Development Schemes /
136 8448001200036000000VN 8443001061129008000VN
Thalli Programmes - MEPMA BangaruTalli
34 | P a g e
 Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Individual Household Latrine Deposits to CASP Schemes - Individual Household
137 8448001200037000000VN 8443001060228007000VN
under MGNREGA Latrine under MGNREGA
138 8449001200001000000VN Deposits of Commr of Industries 8443001061127000000VN Deposits of Government Departments
Deposits of Government Companies, Corporations and
139 8449001200002101000VN AP State Viswabrahmins Co-Op 8443001061120000000VN
other Autonomous Bodies
AP State KummariShalivahana Deposits of Government Companies, Corporations and
140 8449001200002102000VN 8443001061120000000VN
Co-Op other Autonomous Bodies
AP State Medara Finance Deposits of Government Companies, Corporations and
141 8449001200002103000VN 8443001061120000000VN
Corporation other Autonomous Bodies
Deposits of Deposits of Government Companies, Corporations and
142 8449001200003000000VN 8443001061120000000VN
EconomicDevelopmenBoard other Autonomous Bodies
Deposits of grants made by
Deposits of Government Companies, Corporations and
143 8449001200004000000VN National Co-op Development 8443001061120000000VN
other Autonomous Bodies
Corp and Warehousing Board
Deposits to Other State Development Schemes /
144 8449001200005000000VN Deposits of VaddileniRunalu 8443001061129009000VN
Programmes - VaddileniRunalu
Deposits of Marketing
Deposits to Other State Development Schemes /
145 8449001200008000000VN department towards Market 8443001061129002000VN
Programmes - Market Intervention Fund
Intervention Fund
Deposits of AP Live Stock Deposits of Government Companies, Corporations and
146 8449001200009000000VN 8443001061120000000VN
Development Agency other Autonomous Bodies
147 Deps of AH Dept for Centrally Deposits to CASP Schemes - Director of Animal
8449001200009005000VN 8443001060228010000VN
(a.) Assisted Plan Schemes Husbandry
147 Deps of AH Dept for Centrally
8449001200009005000VN 8443001111527000000VN Deposits of Government Departments
(b.) Assisted Plan Schemes
Deposits of State Institute of
Other Institutions / Societies / Councils / Boards /
148 8449001200009006000VN Animal Disease Investigation & 8443001061111000000VN
Academies
Research (SIADIR)
149 Deposits to CASP and other Deposits to CASP Schemes - Animal Husbandry
8449001200009007000VN 8443001060228011000VN
(a.) Schemes Department
149 Deposits to CASP and other
8449001200009007000VN 8443001111527000000VN Deposits of Government Departments
(b.) Schemes
Deposits of Food Processing Deposits of Government Companies, Corporations and
150 8449001200010000000VN 8443001061120000000VN
Society other Autonomous Bodies
151 Deposits pertains to Fisheries
8449001200011000000VN 8443001060227000000VN Deposits of Government Departments
(a.) Department
35 | P a g e
 Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
151 Deposits pertains to Fisheries
8449001200011000000VN 8443001111527000000VN Deposits of Government Departments
(b.) Department
Deposits of AP Urban Greening Deposits of Government Companies, Corporations and
152 8449001200012000000VN 8443001061120000000VN
and Beautification Corporation other Autonomous Bodies
Deposits of AP State SCs Co- Deposits of Government Companies, Corporations and
153 8449001200014001000VN 8443001061120000000VN
op Fin Corp Ltd General Funds other Autonomous Bodies
Deposits of Real Time Deposits of Government Companies, Corporations and
154 8449001200015000000VN 8443001061120000000VN
Governance other Autonomous Bodies
Deposits of AP State Film Deposits of Government Companies, Corporations and
155 8449001200016000000VN 8443001061120000000VN
Development Corporation Ltd other Autonomous Bodies
Deposits of AP Industrial Deposits of Government Companies, Corporations and
156 8449001200017000000VN 8443001060220000000VN
Infrastructure Corporation Ltd other Autonomous Bodies
Deposits of AP Backward
Deposits of Government Companies, Corporations and
157 8449001200019000000VN Classes Cooperative Finance 8443001061120000000VN
other Autonomous Bodies
Corporation
Deposits of Most Backward
Deposits of Government Companies, Corporations and
158 8449001200019001000VN Welfare and Development 8443001061120000000VN
other Autonomous Bodies
Corporation
Deposits of Welfare of Deposits of Government Companies, Corporations and
159 8449001200019002000VN 8443001061120000000VN
Economically Backward Classes other Autonomous Bodies
Deposits of Bhogapuram Deposits of Government Companies, Corporations and
160 8449001200020000000VN 8443001060220000000VN
International Airport Corporation other Autonomous Bodies
Deposits of Non Resident Deposits of Government Companies, Corporations and
161 8449001200021000000VN 8443001061120000000VN
Telugu Society other Autonomous Bodies
Deposits of Non-conventional
Deposits of Government Companies, Corporations and
162 8449001200022000000VN Energy Development 8443001060220000000VN
other Autonomous Bodies
Corporation of AP (NEDCAP)
Deposits of Kapu Development Deposits of Government Companies, Corporations and
163 8449001200023000000VN 8443001061120000000VN
and Welfare Corporation other Autonomous Bodies
Deposits of Brahmin Welfare Deposits of Government Companies, Corporations and
164 8449001200024000000VN 8443001061120000000VN
Corporation other Autonomous Bodies
Deposits of Commr of
165 8449001200025000000VN 8443001061127000000VN Deposits of Government Departments
Sericulture
Deposits of Vizag Chennai Deposits of Government Companies, Corporations and
166 8449001200026000000VN 8443001060220000000VN
Industrial Corridor other Autonomous Bodies

36 | P a g e
 Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Deposits of AP Schedule Tribes Deposits of Government Companies, Corporations and
167 8449001200027000000VN 8443001061120000000VN
Co-op Fin Corpn (TRICOR) other Autonomous Bodies
Deposits of AP Vikalangula Co- Deposits of Government Companies, Corporations and
168 8449001200028000000VN 8443001061120000000VN
Op Corporation other Autonomous Bodies
Deposits of Government Companies, Corporations and
169 8449001200029000000VN Deposits of AP Towers Ltd 8443001061120000000VN
other Autonomous Bodies
170 Deposits of Commissioner of
8449001200030000000VN 8443001060227000000VN Deposits of Government Departments
(a.) Agriculture
170 Deposits of Commissioner of
8449001200030000000VN 8443001111527000000VN Deposits of Government Departments
(b.) Agriculture
Deposits of AP Washermen Co- Deposits of Government Companies, Corporations and
171 8449001200031000000VN 8443001061120000000VN
Op Societies Fed Ltd other Autonomous Bodies
Deposits of AP Women Co-Op Deposits of Government Companies, Corporations and
172 8449001200032000000VN 8443001061120000000VN
Finance Corporation Ltd other Autonomous Bodies
Deposits of Vaddera Co-Op Deposits of Government Companies, Corporations and
173 8449001200033000000VN 8443001061120000000VN
Society Ltd other Autonomous Bodies
Deposits of AP State FiberNet Deposits of Government Companies, Corporations and
174 8449001200034000000VN 8443001060220000000VN
Limited other Autonomous Bodies
Deposits of AP Travel and Deposits of Government Companies, Corporations and
175 8449001200035000000VN 8443001061120000000VN
Tourism Development Corp Ltd other Autonomous Bodies
Deposits of Infrastructure Deposits of Government Companies, Corporations and
176 8449001200036000000VN 8443001061120000000VN
Corporation of AP other Autonomous Bodies
Deposits of AP Minorities Deposits of Government Companies, Corporations and
177 8449001200038000000VN 8443001061120000000VN
Corporation Ltd. other Autonomous Bodies
Deposits of A.P. handicrafts Deposits of Government Companies, Corporations and
178 8449001200040000000VN 8443001061120000000VN
Development Corporation Ltd. other Autonomous Bodies
Deposits of AP Khadi & Village Deposits of Government Companies, Corporations and
179 8449001200041000000VN 8443001061120000000VN
Industries Board other Autonomous Bodies
Deposits of AP State Health and
180 Other Medical Charitable Trusts / Institutions /
8449001200042000000VN Family Welfare Society 8443001060219000000VN
(a.) Corporations / Societies
(APHSRP)
Deposits of AP State Health and
180 Other Medical Charitable Trusts / Institutions /
8449001200042000000VN Family Welfare Society 8448001111519000000VN
(b.) Corporations / Societies
(APHSRP)

37 | P a g e
 Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Deposits of Deposits of Government Companies, Corporations and
181 8449001200043000000VN 8443001061120000000VN
RythuSaadhikaraSamstha other Autonomous Bodies
Deposits of AP State Christian Deposits of Government Companies, Corporations and
182 8449001200045000000VN 8443001061120000000VN
Finance Corporation other Autonomous Bodies
Deposits of National Academy Deposits of Government Companies, Corporations and
183 8449001200047000000VN 8443001060220000000VN
of Construction other Autonomous Bodies
Deposits of AP State Police Deposits of Government Companies, Corporations and
184 8449001200048000000VN 8443001060220000000VN
Housing Corporation other Autonomous Bodies
Deposits of Swachha Bharat Deposits to CASP Schemes - Swachha Bharat Mission
185 8449001200049000000VN 8443001060228004000VN
Mission (Gramin) (Gramin)
Deposits of Swachhandra Deposits of Government Companies, Corporations and
186 8449001200050000000VN 8443001060220000000VN
Corporation Ltd. other Autonomous Bodies
Deposits of AP Forensic Other Institutions / Societies / Councils / Boards /
187 8449001200052000000VN 8443001061111000000VN
Science Laboratory Academies
Deposits of Government Companies, Corporations and
188 8449001200053001000VN VC & MD APSCSC LTD 8443001061120000000VN
other Autonomous Bodies
Commissioner / Director Civil Deposits of Government Companies, Corporations and
189 8449001200053002000VN 8448001200120000000VN
Supplies & Consumer Affairs other Autonomous Bodies
Deposits of YSR PelliKanuka - Deposits of Government Companies, Corporations and
190 8449001200055000000VN 8443001061129003000VN
Single Desk (YSRPK-SD) other Autonomous Bodies
Deposits of AP Technology Deposits of Government Companies, Corporations and
191 8449001200056000000VN 8443001060220000000VN
Services Ltd. other Autonomous Bodies
Deposits of AP Handloom
Deposits of Government Companies, Corporations and
192 8449001200059000000VN Weaver's Co-Op Society Ltd 8443001061120000000VN
other Autonomous Bodies
(APCO)
193 Deposits of AP State Co-Op Deposits of Government Companies, Corporations and
8449001200060000000VN 8443001060220000000VN
(a.) Fisheries Federation other Autonomous Bodies
194 Deposits of AP State Co-Op Deposits of Government Companies, Corporations and
8449001200060000000VN 8448001201520000000VN
(b.) Fisheries Federation other Autonomous Bodies
Deposits of AP Vaidya
195 8449001200061000000VN 8443001061117000000VN Vaidya VidhaanParishad
VidhanaParishad
Deposits of Agricultural Co-Op Deposits of Government Companies, Corporations and
196 8449001200062000000VN 8443001061120000000VN
Oil Seeds Growers Fed Ltd other Autonomous Bodies

38 | P a g e
 Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Deposits of AP Seeds Deposits of Government Companies, Corporations and
197 8449001200063000000VN 8443001061120000000VN
Development Corporation Ltd other Autonomous Bodies
Deposits of AP State Mega Deposits of Government Companies, Corporations and
198 8449001200065000000VN 8443001061120000000VN
Seed Park Ltd. other Autonomous Bodies
Deposits of Needy Co-
Deposits of Government Companies, Corporations and
199 8449001200066000000VN Operative Sugar Factories 8443001110120000000VN
other Autonomous Bodies
(Loan from NCDC, New Delhi)
Deposits of AP State Trading Deposits of Government Companies, Corporations and
200 8449001200067000000VN 8443001061120000000VN
Corporation Ltd other Autonomous Bodies
Deposits of AP State Co-Op Other Institutions / Societies / Councils / Boards /
201 8449001200069000000VN 8443001061111000000VN
Union Academies
Deposits of AP Noorbasha /
Deposits of Government Companies, Corporations and
202 8449001200070000000VN Dudekula Muslim Co-Op 8443001061120000000VN
other Autonomous Bodies
Societies Federation Ltd.
Deposits of AP Medical,
203 Deposits of Government Companies, Corporations and
8449001200071000000VN Housing and Infrastructure 8443001060220000000VN
(a.) other Autonomous Bodies
DevpCorpn Ltd
Deposits of AP Medical,
203 Deposits of Government Companies, Corporations and
8449001200071000000VN Housing and Infrastructure 8448001201520000000VN
(b.) other Autonomous Bodies
DevpCorpn Ltd
Deposits of Government Companies, Corporations and
204 8449001200072000000VN Deposits of AP Science Center 8443001061120000000VN
other Autonomous Bodies
Deposits of AP State Council of Deposits of Government Companies, Corporations and
205 8449001200074000000VN 8443001061120000000VN
Sciences & Technology other Autonomous Bodies
Deposits of Deposits of Government Companies, Corporations and
206 8449001200075000000VN 8443001061120000000VN
MahilaSadhikaraSamstha other Autonomous Bodies
Deposits of Societies of Training
Other Institutions / Societies / Councils / Boards /
207 8449001200077000000VN & Employment Promotion 8443001061111000000VN
Academies
(STEP)
Deposits of AP Space Other Institutions / Societies / Councils / Boards /
208 8449001200078000000VN 8443001061111000000VN
Applications Centre Academies
Deposits of Leather Industries
Deposits of Government Companies, Corporations and
209 8449001200079000000VN Development Corporation of AP 8443001061120000000VN
other Autonomous Bodies
Ltd.
Deposits of AP Nayee Brahmin Deposits of Government Companies, Corporations and
210 8449001200080000000VN 8443001061120000000VN
Co-Op Society Ltd other Autonomous Bodies
39 | P a g e
 Existing Head of
S. No. Existing HoA Description Re-classified HoA Re-classified HoA Description
Account
Deposits of AP Valmiki / Boya Deposits of Government Companies, Corporations and
211 8449001200082000000VN 8443001061120000000VN
Co-Op Societies Fed Ltd other Autonomous Bodies
Deposits of Amaravati Metro Deposits of Government Companies, Corporations and
212 8449001200085000000VN 8443001061120000000VN
Rail Corporation other Autonomous Bodies
Deposits of AP Krishna
Deposits of Government Companies, Corporations and
213 8449001200086000000VN BalijaPoosala Co-Op Societies 8443001061120000000VN
other Autonomous Bodies
Fed Ltd
Deposits of AP Sagara (Uppara) Deposits of Government Companies, Corporations and
214 8449001200087000000VN 8443001061120000000VN
Co-Op Societies Fed Ltd other Autonomous Bodies
Deposits from AP Bhattaraja Deposits of Government Companies, Corporations and
215 8449001200089000000VN 8443001061120000000VN
Co-Op Societies Fed Ltd other Autonomous Bodies
216 Deposits of Horticulture
8449001200092000000VN 8443001060227000000VN Deposits of Government Departments
(a.) Development Agency
216 Deposits of Horticulture
8449001200092000000VN 8443001111527000000VN Deposits of Government Departments
(b.) Development Agency
Development of Mineral
Deposits of Government Companies, Corporations and
217 8449001200093000000VN Resources and Technology 8443001110120000000VN
other Autonomous Bodies
Upgradation Funds
Deposits of AP Toddy Tappers Deposits of Government Companies, Corporations and
218 8449001200096000000VN 8443001061120000000VN
Co-Op Society other Autonomous Bodies
Deposits of AP Urban Finance
219 Deposits of Government Companies, Corporations and
8449001200098000000VN Infrastructure Development 8443001060220000000VN
(a.) other Autonomous Bodies
Corporation
Deposits of AP Urban Finance
219 Deposits of Government Companies, Corporations and
8449001200098000000VN Infrastructure Development 8448001201520000000VN
(b.) other Autonomous Bodies
Corporation

40 | P a g e