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PATNA MUNICIPAL CORPORATION:

Major Minor
Detail Head
Head Major head Descriptions Head Minor head Description
Code
Code Code
210 210 Establishment Expenses 21010 21010 Salaries, Wages and bonus 2101001

2101002

2101003
2101004
2101005
2101099

21020 21020 Benefits and Allowances 2102001

2102002

2102003
2102004

2102005

2102006

2102007

2102099

21030 21030 Pension / P.F. Contribution 2103001

2103002

2103003
2103004

2103005

2103006

2103007

2103008

2103009

2103010

2103099
21040 Other Terminal &
21040 2104001
Retirement Benefits
2104002

2104003

2104004

2104005
2104006
2104006

2104007
21080 Other Establishment
21080
Expenses
220 220 Administrative Expenses 22010 22010 Rent, Rates and Taxes Paid 2201001

2201002
2201003

22011 22011 Office Maintenance 2201101


2201102
2201103

2201199

22012 22012 Communication Expenses 2201201

2201202
2201203
2201204
2201205

2201299

22020 22020 Books & Periodicals 2202001


2202002
2202003
2202004
22021 22021 Printing and Stationery 2202101

2202102

2202103

2202104

2202105

22030 22030 Traveling & Conveyance 2203001

2203002

2203003

22040 22040 Insurance 2204001

2204002
2204003

2204004

2204005
22050 22050 Audit Fees
22051 22051 Legal Expenses 2205101
2205102

2205103

2205104

2205105
2205106

2205199

22052 22052 Professional & Other Fees 2205201

2205202
2205203
2205204

22060 22060 Advertisement and Publicity 2206001

2206002

2206003
2206004
2206005

2206006

2206007
2206008

2206099

22061 22061 Membership & subscriptions


22080 Other Administration
22080 2208001
Expense
2208002

2208003

2208004

2208005

2208006

2208007

2208008

2208009
2208010

2208011

2208099

230 230 Operations & Maintenance 23010 23010 Power & Fuel 2301001

2301002

2301003
2301004

23020 23020 Bulk Purchases 2302001

2302002

23030 23030 Consumption of Stores 2303001

2303002

2303003

2303004

2303005

2303006

2303007

2303008

2303009

2303010

2303011

2303012

2303099

23040 23040 Hire Charges 2304001


2304002

2304099
23050 Repairs & maintenance
23050 2305001
Infrastructure Assets

2305002

2305003

2305004

2305005

2305006

2305007

2305008

2305099

23051 Repairs & maintenance


23051 2305101
Civic Amenities

2305102

2305103

2305104

2305105

2305106
2305107

2305108

2305109

2305110

2305111

2305112

2305113

2305114

2305115

2305116

2305117

2305118

2305119

2305120

2305121

2305199

23052 Repairs & maintenance


23052 2305201
Buildings
2305202

2305203

2305204

2305205

2305299
23053 Repairs & Maintenance
23053 2305301
Vehicles
2305302

23059 Repairs & maintenance


23059 2305901
Others

2305902

2305903

2305904

2305905

2305906

2305907

2305908

2305909

2305910

2305911

2305912

2305913

2305914

2305999

23080 Other Operating and


23080 2308001
maintenance expenses
2308002
2308003

2308004

2308005

2308006

2308007

2308008

2308009

2308010

2308011

2308012

2308013
2308014

2308015

2308016
2308017

2308018

2308019

2308099

240 Interest & Finance 24010 Interest on Loans from


240 24010
Charges Central Govt.
24020 Interest on Loans from
24020
State Govt.
24030 Interest on Loans from
24030
Government Bodies & associations
24040 Interest on Loans from
24040
International Agencies
24050 Interest on loans from
24050 Banks & Other Financial 2405001
Institutions
2405002

24060 24060 Other Interest 2406001

2406002

2406003

24070 24070 Bank Charges 2407000

24080 24080 Other Finance Expenses 2408001

2408002

2408003
2408004

250 250 Programme Expenses 25010 25010 Elections Expenses

25020 25020 Own Programme 2502001

2502002

2502003

2502004

2502005

2502006

2502007

2502008

2502009

2502010

2502011

2502099
25030 Share in Programme of
25030
others
25040 Programme Expenditure
25040 2504001
from Specific Grants

2504002
2504003
2504004
2504005
2504006

2504007

25050 Expenditure on transferred


25050
Function
25060 Expenditure on Transferred
25060
Institution
260 Revenue Grants,
260 Contribution and Subsidies to 26010 26010 Grants
Others

26020 26020 Contribution 2602001


2602002

2602003

26030 26030 Subsidies


27010 Provisions for Doubtful
270 270 Provisions and Write Off 27010 2701001
receivables

2701002

2701003

2701004

2701005

2701099

27020 27020 Provision for other Assets 2702001

2702002

2702003

2702004

27030 27030 Revenues written off 2703001


2703002

2703003

2703004

2703005

2703006

2703099

27040 27040 Assets written off 2704001


2704002
2704003
27050 Miscellaneous Expense
27050 2705001
writtenoff
271 271 Miscellaneous Expenses 27110 27110 Loss on disposalof Assets
27120 Loss on disposal of
27120
Investments
27130 Decline in value of Fixed
27130
Assets on Revaluation
27140 27140 Accident al Loss
27150 Diminution in Value of
27150
Investments
272 272 Depreciation 27220 27220 Buildings
27230 27230 Roads & Bridges

27231 27231 Sewerage and Drainage

27232 27232 Waterways


27233 27233 Public Lighting
27240 27240 Plant & Machinery
27250 27250 Vehicles

27260 27260 Office & Other Equipment

27270 Furniture, Fixtures, Fittings


27270
and Electrical Appliances

27280 27280 Other Fixed Assets


280 280 Prior Period Item Income 28010 28010 Taxes- Prior Period 2801001

2801002

2801003

2801004

2801005

2801006

2801007

2801008

2801099

28020 Other Revenues-Prior


28020 2802001
Period

2802002

2802003

2802004

2802099
28030 Recovery of revenues
28030 2803001
written off- Prior Period

2803002
2803003

2803004

2803005

2803099

28040 28040 Other Income- Prior Period


28050 Refund of Taxes (All Types
28050 2805001
of Taxes) - Prior Period
2805002

2805003

2805004

2805005

2805006

2805007

2805008

2805099
28060 Refund of Other Revenues -
28060 2806001
Prior Period

2806002

2806003
2806099

28080 28080 Other Expenses Prior Period 2808001

2808002

2808003

2808004

2808005

2808006

2808099

290 Transfer to Reserve &


290
Special funds
A MUNICIPAL CORPORATION: EXPENSES COA

Sub Detailed
Detail head Description
head Code

2101001 Salaries & Allowances 210100101

210100102
210100103

210100104

210100105

210100106
210100107

2101002 Wages 210100201

210100202
210100203

2101003 Ex-gratia
2101004 Octroi
2101005 Performance Bonus
2101099 Others

2102001 Leave Travel Concessions

2102002 Medical ReimbursementS 210200200

2102003 Overtime Allowance


2102004 Uniform to staff

2102005 Compensation to Staff


2102006 Training & Staff Welfare
expenses
2102007 Honorarium & Sitting
210200701
Allowance
210200702

210200703

210200703
2102099 Other Benefit and
210209901
Allowance
2103001 Contribution to Pension
Fund - Permanent Employee of
Municipality
2103002 Contribution to Pension
Fund- Employee on Deputation

2103003 Contribution to Pension


Fund - contingent staff
2103004 Contribution to Family
Pension
2103005 P.F. Administrative
Charge
2103006 Pension Fund Deficit
Contribution,
2103007 E.S.I. Contribution
2103008 Group Insurance
Contribution
2103009 Medical Insurance for
Employee
2103010 PF Nigam Share

2103099 Contribution to other


funds
2104001 Leave Encashment
2104002 Death cum Retirement
210400200
Gratuity
2104003 Provident fund Shortfall
(Interest)
2104004 Leave Salary contribution

2104005 Pension 210400500


2104006 Gratuity 210400600
2104006 Retirement Benefits 210400600

2104007 Retirement Ceremony 210400700

2201001 Rent Expenses 220100101

2201002 Rates 220100201


2201003 Taxes/Duties 220100301
220100302
220100399
2201101 Electricity expenses
2201102 Water expenses
2201103 Security expenses
2201199 Other Office Maintenance
Expenses
2201201 Telephone Expenses 220120100

2201202 Mobile Expenses


2201203 Fax Expenses
2201204 Postage Expenses
2201205 Internet Expenses
2201299 Other Communication
Expenses
2202001 Purchases of Books
2202002 Magazines
2202003 Newspapers
2202004 Journals
2202101 Stationery
2202102 General Printing &
Stationery

2202103 Form Purchase/Printing


from other agencies

2202104 Xerox Expenses

2202105 Computer consumables

2203001 Traveling Expense


2203002 Elected members
Traveling Expenses
2203003 Petrol & Diesel

2204001 Cash in Transit Insurance

2204002 General Insurance


2204003 Fidelity Insurance

2204004 Motor Vehicles Insurance


2204005 Motor Accident claim
Insurance
2205101 Court Fees Expenses
2205102 Lok Adalat Expense
2205103 Suit compromises /
Payments against court order
2205104 Cost of recoveries of tax
revenue
2205105 License Fee
2205106 Filing Fee
2205199 Miscellaneous Legal
Expenses
2205201 Advocate Fee Expense

2205202 Engineer Fees


2205203 Architect
2205204 Consultancy Charges

2206001 Advertisement in News


Paper
2206002 Advertisement in
Electronic Media
2206003 Photograph Expense
2206004 Organizing Festivals
2206005 Hospitality

2206006 Videographic expenses

2206007 Websitedevelopment
2206008 E dashboard

2206099 Other Advertisement and


Publicity Expenses

2208001 Honorarium to Council


Members
2208002 Telephone allowance to
council members
2208003 Traveling expenses paid
to council members
2208004 Session/meeting
allowance to council members
2208005 Tax Collection Expenses
2208006 Outsourcing of Solid
Waste
2208007 Population counting
expenses
2208008 Family Planning center
administrative expense
2208009 Expense for Conducting
Exams
2208010 Various day Celebration
Expenses
2208011 Meeting Expenses

2208099 Miscellaneous
220809901
Administration Expenses
2301001 Electricity charges
2301002 Electricity charges for
street Light
2301003 Generator Bill
2301004 Petrol, Diesel & Gas

2302001 Electricity purchase for


Distribution
2302002 Water purchase for
Distribution
2303001 Consumption of Solid
Waste Plastic Bags
2303002 Street Light materials
2303003 House Pipes/Suction
pipes for fire brigade
2303004 Fire hydrants/Other
stores for fire brigade
2303005 Pesticides
2303006 Chlorine, chemicals for
water department
2303007 Water testing expenses
2303008 Books,related items
purchase for school
2303009 Fodder for Impounding
Animals
2303010 Medicine & Cloth

2303011 G.I. Pipes & Section Pipes

2303012 Sanitation Materials

2303099 Consumption of Stores -


Other Stores

2304001 Machinery Hire Charges


2304002 Vehicle Hire Charges

2304099 Other Hire Charges


2305001 Repairs & maintenance -
Water Supply

2305002 Repairs & maintenance -


Sewerage
2305003 Repairs & maintenance -
Storm water Drains

2305004 Repairs & maintenance -


Roads & Pavements

2305005 Repairs & maintenance -


Bridges & Culverts
2305006 Repairs & maintenance -
Street Lights
2305007 Repairs & maintenance -
Dumping Grounds

2305008 Repairs & maintenance -


Treatment plants

2305099 Repairs & maintenance -


Other Infrastructure Assets

2305101 Repairs & maintenance -


Ground Leveling Expense

2305102 Repairs & maintenance -


Parks & Gardens
2305103 Repairs & maintenance -
Wells & Ponds
2305104 Repairs & maintenance
-Tanks
2305105 Repairs & maintenance -
Culverts
2305106 Repairs & maintenance -
Lakes
2305107 Repairs & maintenance -
Play Grounds
2305108 Repairs & maintenance -
Stadium
2305109 Repairs & maintenance -
Play materials
2305110 Repairs & maintenance -
Arts & Culture
2305111 Repairs & maintenance -
Art Gallery
2305112 Repairs & maintenance -
School
2305113 Repairs & maintenance -
Libraries
2305114 Repairs & maintenance -
Parking Lots
2305115 Repairs & maintenance -
Markets
2305116 Repairs & maintenance -
Hospitals
2305117 Repairs & maintenance -
Public Toilets
2305118 Repairs & maintenance -
Sulabh Toilets Expense
2305119 Repairs & maintenance
-Octroi Nakas
2305120 Repairs & maintenance -
Slaughter houses

2305121 Repairs & maintenance -


Heritage structures

2305199 Repairs & maintenance -


Other Civic amenities

2305201 Repairs & maintenance -


Residential Buildings
2305202 Repairs & maintenance -
Commercial Buildings
2305203 Repairs & maintenance -
Office buildings
2305204 Repairs & maintenance -
Public Buildings
2305205 Repairs & maintenance
-Staff Quarters
2305299 Repairs & maintenance -
Other Buildings
2305301 Repairs Vehicles

2305302 Fuel Vehicles

2305901 Repairs & maintenance -


Furniture Fixture

2305902 Repairs & maintenance -


Electrical appliances

2305903 Repairs & maintenance -


General Office Equipment

2305904 Repairs & maintenance


-Survey Drawing Equpiments

2305905 Repairs & maintenance -


Computes & Software

2305906 Repairs & maintenance -


Intercom Network

2305907 Repairs & maintenance -


Telephone & E.P.B.X Board

2305908 Repairs & maintenance -


Mobile Phone/Wireless Set

2305909 Repairs & maintenance -


Bio-Metric System
2305910 Repairs & maintenance -
Xerox Machine
2305911 Repairs & maintenance -
Typewriter
2305912 Repairs & maintenance -
Cyclostyling Machine
2305913 Repairs & maintenance -
Calculator
2305914 Repairs & maintenance -
Sweeping Machine
2305999 Repairs & maintenance -
Other Assets

2308001 Garbage Clearance


2308002 Expenses for Burying
Unclaimed Dead bodies
2308003 Slum Area Expenses
2308004 Pig Removal & Disposal
Expense
2308005 Rat & Dog Disposal
Expense
2308006 Removal of illegal
Construction Expense
2308007 Removal of
encroachments Expenses
2308008 Expenses for Cutting of
dangerous trees
2308009 Flood Control Expense

2308010 Food Sample Expense

2308011 Improvement in
2308012 Tax for Public Transport
vehicles
2308013 Expense for statue
2308014 Pollution Control Exp.
2308015 Octroi, Transport
Unloading Charge
2308016 Testing & inspection
2308017 Water Purification
2308018 Beautification
programmed
2308019 Unexpected Expense

2308099 Others -

2405001 Interest on Loan from


Bank
2405002 Interest On Loan from
Financial Institutions
2406001 Interest on Revenue
Deposits
2406002 Interest on Leases

2406003 Interest on Hire Purchase

2407000 Bank Charges


2408001 Preliminary Exp. of New
Loans
2408002 Discount on early /
prompt payment,
2408003 Commitment charges
2408004 Govt. Guarantee Exp. for
loan from Open Market

2502001 Control & Prevention of


Infectious diseases
2502002 Polio Eradication
Programme
2502003 Family Welfare
Publicity/expenditure
2502004 Family Welfare Incentive

2502005 Primary Education


2502006 Productive activities for
the physically handicapped &
mentally retarded
2502007 Exp. For AntiLarval
Scheme.
2502008 BCG & Other Vaccination
Exp
2502009 Other social Upliftment
Programmes
2502010 Special Drive for clean
City
2502011 Guru Govind Singh
Programme

2502099 Own Programme-Others

2504001 Programme Exp- SPUR


250400101
Grant

2504002 JNNURM Grant


2504003 UIDSMT Grant
2504004 IHSDP Grant
2504005 SJSRY Grant
2504006 Census Expenditure 250400600

2504007 UNFP Expenditure 250400701

2601001 Grants in add

2602001 Contribution to Special


Funds
2602002 Contribution to Relief
Funds
2602003 Contribution to Other
Funds
2701001 Provisions for Doubtful
270100101
receivables - Property Taxes

270100102

270100103

270100104

270100105

2701002 Provisions for Doubtful


270100201
receivables - Other Taxes

270100202

270100203

270100204

270100205

270100299

2701003 Provisions for Doubtful


270100301
receivables -User Charges

270100399
2701004 Provisions for Doubtful
270100401
receivables - Fees
270100499
2701005 Provisions for Doubtful
270100501
receivables - Rent
270100502

270100503

270100504

270100599
2701099 Provisions for Doubtful
receivables -Others
2702001 Provision for Stores

2702002 Provision for Fixed Assets

2702003 Provision for Investment


2702004 Provision for Loans
&Advances
2703001 Property Taxes Written
270300101
Off
270300102
270300103
270300104
270300105
2703002 Other Taxes written Off 270300201

270300202
270300203
270300204
270300205
270300299

2703003 User Charges Written Off 270300301

270300399

2703004 Fees Written Off 270300401


270300499
2703005 Rents Written Off 270300501
270300502
270300503

270300504

2703006 Revenue Grant Written


Off
2703099 Other Incomes Written
Off
2704001 Fixed Assets
2704002 Loans & Advances
2704003 Stores

2705001 Issue Expenses


2801001 Prior Period Income-
Holding Tax
2801002 Prior Period Income-
Water Tax
2801003 Prior Period Income-
Latrine Tax
2801004 Prior Period Income-
Education Cess
2801005 Prior Period Income-
Health Cess
2801006 Prior Period Income-
280100601
Profession Tax
280100602
280100603
2801007 Prior Period Income-
Advertisement Tax
2801008 Prior Period Income-
Tower Tax
2801099 Prior Period Income-
Others Taxes
2802001 Prior Period Income -
Assigned Revenues and
Compensation
2802002 Prior Period Income -
280200201
User Charges
280200299
2802003 Prior Period Income -
280200301
Fees
280200399
2802004 Prior Period Income -
280200401
Rent
280200402

280200403

280200404

280200499
2802099 Prior Period Income -
Other income
2803001 Recovery of revenues
280300101
written off- Property Taxes
280300102

280300103

280300104

280300105
2803002 Recovery of revenues
280300201
written off- Other Taxes
280300202

280300203

280300204

280300205
2803003 Recovery of Revenues
280300301
Written Off - User Charges

280300399

2803004 Recovery of Revenues


280300401
Written Off - Fees
280300499
2803005 Recovery of revenues
280300501
written off-Rent
280300502

280300503

280300504

280300599
2803099 Recovery of revenues
written off- Others

2805001 Tax Remission & Refund -


Holding Tax
2805002 Tax Remission & Refund -
Water Tax
2805003 Tax Remission & Refund -
Latrine Tax
2805004 Tax Remission & Refund -
Education Cess
2805005 Tax Remission & Refund
-Health Cess
2805006 Prior Period Income-
Profession Tax
Institutions/Professionals/Traders
2805007 Tax Remission & Refund -
Advertisement Tax
2805008 Tax Remission & Refund
-Tower Tax
2805099 Tax Remission &Refund
-Others Taxes
2806001 Remission & Refund -
280600101
User Charges
280600199
2806002 Remission & Refund -
280600201
Fees
280600299
2806003 Remission & Refund -
280600301
Rent
280600302

280600303

280600304
280600399
2806099 Remission & Refund -
Other Income
2808001 Prior Period -
Establishment Expenses
2808002 Prior Period -
Administrative Expenses
2808003 Prior Period - Operations
and Maintenance Expenses
2808004 Prior Period - Interest
and Finance Charges
2808005 Prior Period - Programme
Expenses
2808006 Prior Period - Revenue
Grants & Contributions
2808099 Prior Period -
Miscellaneous Expenses
Sub Detail head Description

210100101 Salaries & Allowances - Chief municipal officer

210100102 Salaries & Allowances- Permanent Officers


210100103 Salaries & Allowances- Permanent staff

210100104 Salaries & Allowance- Officers & Staff on deputation

210100105 Salaries & Allowance- Contractual Officers & Staff

210100106 Salary & Allowance of Contingent Staff


210100107 Arrear Salary - Permanent staff

210100201 Daily Wages (1st Shift, 2nd Shift, Samp House,


Electric)
210100202 Daily Wages Nala Urahi
210100203 Daily Wages Door to Door
210100204 Driver' salary Door to Door

210200200 Medical Reimbursements

210200701 Honorarium & Allowance to Corporators

210200702 Honorarium & Sitting Allowance- Mayor

210200703 Honorarium & Sitting Allowance- Deputy Mayor

210200703 Honorarium & Sitting Allowance- Ward Member

210209901 Hiring Charges of Officers Vehicles

210300101 Contribution to Pension Fund


210301001 EPF Nigam Share (13.61%)
210301002 CPF Nigam Share (10%)

210400200 Death cum Retirement Gratuity

210400500 Pension
210400600 Gratuity
210400600 Retirement Benefits

210400700 Retirement Ceremony

220100101 Rent of Buildings

220100201 Land Revenue


220100301 Income Tax
220100302 VAT
220100399 Other Taxes/ Duties

2201201 Telephone Expenses


220210201 General Printing & Stationery

220210202 Cover for Plotter

220300100 Traveling Expense

220400401 Insurance of JCB (SWM)


220520100 Advocate Fee Expense

220520401 computer operator (BELTRON)


220520402 computer operator (NICSI)

2748641
2741641
220600101 Advertisement in News Paper 7000

220600600 Videographic expenses

220600700 Website development


220600800 E dashboard
220801101 Meeting Expenses

220809901 Grievance Redressal (Combat Cell) Payment

230100401 Fuel for Sanitation


230100402 Fuel for Nala urahi
230100403 Fuel for Door to Door

230301201 Bliching & Lime Stone


230301202 Malathione
230301203 Broom for sanitation
230301204 Balti, Belcha, Kudal for Nala urahi
230301205 Appron
230301206 Safty Equipments for Nala urahi

230309901 Fan Purchases for Rain Basera

230309902 CCTV Camera


230309903 Misc item for Encrochment
230309904 Hand operator Machine

230400101 Hiring Charges of Gas cutter Hydra.

230400102 Hiring Charges of H/P Truck Mounted Machine


230400201 Hiring Charges of HYWA
230400202 Hiring Charges of Tractor
230400203 Hiring Charges of Poklan
230400204 Hiring Charges of JCB
230400205 Hiring Charges of Tipper

230590201 Installation of over head wire

230500102 Repairs & maintenance of Motor


230530101 Repairs & Maintenance of Vehicle
2308007 Removal of encroachments Expenses

230809901 Lighting for Gurugovind Singh Prakash Festival

230809902 GPS Expenses

240700000 Bank Charges


250201101 Cleaning toilet services (GGS)

250201102 Standard Restroom (GGS)

250400101 Slum Development

250400600 Census Expenditure


250400701 Development of Sanitation Worker in slum
area(UNFP)

260100101 Grant to People for Animal


270100101 Provisions for Doubtful receivables -Holding Tax

270100102 Provisions for Doubtful receivables - Water Tax

270100103 Provisions for Doubtful receivables - Latrine Tax

270100104 Provisions for Doubtful receivables -Education Cess

270100105 Provisions for Doubtful receivables - Health Cess

270100201 Provisions forDoubtful receivables - Drainage Tax

270100202 Provisions for Doubtful receivables - Advertisement


Tax
270100203 Provisions for Doubtful receivables - Profession Tax-
Trades/Institutions /Professionals
270100204 Provisions for Doubtful receivables - Tower Tax

270100205 Provisions for Doubtful receivables - Lighting Tax


270100299 Provisions for Doubtful receivables - Other Tax-
Others

270100301 Provisions for Doubtful receivables - Water Charges

270100399 Provisions for Doubtful receivables - Other User


Charges
270100401 Provisions for Doubtful receivables - License Fees

270100499 Provisions for Doubtful receivables - Other Fees


270100501 Provisions for Doubtful receivables - Rent from Civic
Amenities
270100502 Provisions for Doubtful receivables - Rent from
Office Buildings
270100503 Provisions for Doubtful receivables - Rent from
Guest Houses
270100504 Provisions for Doubtful receivables - Rent from
Lease on Lands
270100599 Provisions for Doubtful receivables -Other Rents

270300101 Property Taxes Written Off -Holding Tax

270300102 Property Taxes Written Off -Water Tax


270300103 Property Taxes Written Off - Latrine Tax
270300104 Property Taxes Written Off - Education Cess
270300105 Property Taxes Written Off - Health Cess
270300201 Other Taxes written Off - Drainage Tax

270300202 Other Taxes written Off - Advertisement Tax


270300203 Other Taxes written Off - Profession Tax
270300204 Other Taxes written Off - Tower Tax
270300205 Other Taxes written Off - Lighting Tax
270300299 Other Taxes written Off - Others

270300301 User Charges Written Off -Water Charges

270300399 User Charges Written Off -Other UserCharges

270300401 Fees Written Off - License Fees


270300499 Fees Written Off - Other Fees
270300501 Rents Written Off - Rent from Civic Amenities
270300502 Rents Written Off - Rent from Office Buildings
270300503 Rents Written Off - Rent from Guest House

270300504 Rents Written Off - Rent from Lease on Lands


280100601 Profession tax- Individual (Employees)

280100602 Profession tax - Firms/Organisation


280100603 Profession Tax- Others

280200201 Prior Period Income -Water Charges

280200299 Prior Period Income -Other User Charges

280200301 Prior Period Income -License Fees

280200399 Prior Period Income - Other Fees

280200401 Prior Period Income - Rent from Civic Amenities

280200402 Prior Period Income - Rent from Office Buildings

280200403 Prior Period Income - Rent from Guest Houses

280200404 Prior Period Income - Rent from Lease on Lands

280200499 Prior Period Income - Other Rents

280300101 Recovery of revenues written off - Holding Tax

280300102 Recovery of revenues written off - Water Tax

280300103 Recovery of revenues written off - Latrine Tax

280300104 Recovery of revenues written off - Education Cess

280300105 Recovery of revenues written off - Health Cess

280300201 Recovery of revenues written off - Drainage Tax


280300202 Recovery of revenues written off - Advertisement
Tax
280300203 Recovery of revenues written off - Profession Tax

280300204 Recovery of revenues written off - Tower Tax

280300205 Recovery of revenues written off - Lighting Tax


280300301 Recovery of Revenues Written Off - Water Charges

280300399 Recovery of Revenues Written Off - Other User


Charges

280300401 Recovery of Revenues Written Off - License Fees

280300499 Recovery of Revenues Written Off - Other Fees


280300501 Recovery of Revenues Written Off - Rent from
CivicAmenities
280300502 Recovery of Revenues Written Off - Rent from Office
Buildings
280300503 Recovery of Revenues Written Off -Rent from Guest
Houses
280300504 Recovery of Revenues Written Off - Rent from Lease
on Lands
280300599 Recovery of Revenues Written Off - Other Rents

280600101 Remission & Refund -Water Charges

280600199 Remission & Refund -Other User Charges

280600201 Remission & Refund - License Fees

280600299 Remission & Refund - Other Fees

280600301 Remission & Refund - Rent from Civic Amenities

280600302 Remission & Refund - Rent from Office Buildings

280600303 Remission & Refund - Rent From Guest House

280600304 Remission & Refund - Rent from Lease on Lands


280600399 Remission & Refund - Other Rents
3187286

558951
2439647
423136
PATNA MUNICIPAL

Major Minor
Head Major head Descriptions Head Minor head Description
Code Code
110 110 Tax Revenue 11001 11001 Holding Tax
11002 11002 Water Tax
11003 11003 Latrine Tax
11004 11004 Sanitation Tax
11005 11005 Lighting Tax
11006 11006 Education Tax
11007 11007 Vehicle Tax
11008 11008 Animal Tax
11009 11009 Electricity Tax
11010 11010 Profession tax

11011 11011 Advertisement Tax


11012 11012 Pilgrimage Tax
11013 11013 Fire Tax
11014 11014 Street Tax
11015 11015 Theatre/Show Tax
11016 11016 Entertainment Tax
11017 11017 Sewerage tax
11018 11018 Tower Tax

11051 11051 Octroi & Toll

11052 11052 Cess

11080 11080 Other Tax

11090 11090 Tax Remission & Refund


120 Assigned Revenues &
120 12010 12010 Taxes & duties collected by Others
Compensations

12020 Compensation in lieu of Taxes/


12020
duties
12030 Compensations in lieu of
12030
Concessions
130 Rental Income from Municipal
130 13010 13010 Rent from Civic Amenities
properties

13020 13020 Rent from Office Buildings

13030 13030 Rent from Guest


13040 13040 Rent from Lease lands
13050 13050 Lease Rental Others

13090 13090 Rent remission and refund

14010 Empanelment & Registration


140 140 Fees & User Charges 14010
Charges/Fee
14011 14011 Licensing Fees

14012 14012 Fee for Grant of Permit/Permission

14013 Fees for Certificate or Extract of


14013
Record

14014 14014 Development Charges

14015 14015 Regularisation Fees


14040 14040 Others Fees

14050 14050 User Charges


14060 1405099 Other User Charges

14070 14070 Service/ Administrative Charges

14080 14080 Other Charges

14090 Fees & User Charges Remission and


14090
Refund
150 150 Sales & Hire Charges 15010 15010 Sale of Products

15011 15011 Sale of Forms & Publications

15012 15012 Sale of stores & scrap

15030 15030 Sale of Others

15040 15040 Hire Charges for Vehicles

15041 15041 Hire Charges on Equipment

160 Revenue Grants, Contribution and


160 16010 16010 Revenue Grant
Subsidies
16020 16020 Reimbursement of Expenses
16030 16030 Contribution towards schemes
170 170 Income from Investments 17010 17010 Interest

17020 17020 Dividend


17030 Income from projects taken up on
17030
commercial basis
17040 17040 Profit in Sale of Investments
17080 17080 Others
171 171 Interest Earned 17110 17110 Interest from Bank Accounts

17120 Interest on Loans and advances to


17120
Employees

17130 17130 Interest on loans to others


17140 Interest on Debtors and Other
17140
Receivables
17180 17180 Others Interest

180 180 Other Income 18010 18010 Deposits Forfeited

18011 18011 Lapsed Deposits

18020 18020 Insurance Claim Recovery

18030 18030 Profit on Disposal of Fixed assets

18040 18040 Recovery from Employees

18050 Unclaimed Refund


18050
payable/Liabilities written Back
18060 18060 Excess Provision written Back
18080 18080 Miscellaneous Income

18090 18090 Contributions & Transfers


PATNA MUNICIPAL CORPORATION: INCOME COA

Detail Sub Detail


Detail head Description
Head code Head Code

1100100 110-01-00-00
1100200 110-02-00-00
1100300 110-03-00-00
1100400 110040000
1100500 110050000
1100600 110060000
1100700 110070000
1100800 110080000
1100900 110090000
1101001 1101001 Profession tax- Individual
1101002 1101002 Profession tax Firms/Organisation
1101099 1101099 Profession Tax- Others

1101800 1101800 Tower Tax

1105101 1105101 Octroi


1105102 1105102 Toll

1105201 1105201 Education Cess


1105202 1105201 Education Cess
1105203 1105203 Other cess / Surcharge

1108001 1108001 Rickshaw / Thela/Bicycle Tax


1108002 1108002 Platform Tax
1108003 1108003 Stall Tax
1108099 1108099 Other tax
1109001
1109002 1109002 Tax Remission & Refund - Water Tax
1109003 1109003 Tax Remission & Refund - Latrine Tax
1109004 1109004 Tax Remission & Refund - Education Cess
1109005 1109005 Tax Remission & Refund -Health Cess
1109006 Tax Remission & Refund - Profession Tax -
1109006
Employee/Organisation/ Firm/Other
1109007 1109007 Tax Remission & Refund - Advertisement Tax

1109008 1109008 Tax Remission & Refund - Tower Tax


1109099 1109099 Tax Remission & Refund - Other Taxes

1201001 1201001 Share from duty on transfer of Properties

1201002 1201002 Basic Taxes & Duties collected by Others 120100201

1201099 1201099 Others - Taxes & Duties Collected by Others

1202001 1202001 Compensation in lieu of Octroi, (Grant)

1301001 1301001 Open Plot/Party Plot

1301002 1301002 Play Grounds


1301003 1301003 Shopping Complexes
1301004 1301004 Markets
1301005 1301005 Marriage Community Halls/Dharams hala
1301006 1301006 Slaughter House
1301007 1301007 Auditorium
1301008 1301008 Town Hall
1301009 1301009 Parking plot
1301010 1301010 Amusement Park
1301099 1301099 Rent form Other Civic Amenities
1302001 1302001 Quarters
1302002 1302002 Staff Quarters 130200200
1302099 1302099 Other property

1308001 1308001 Equipment Rent


1308002 1308002 Lorry Rent
1308003 1308003 Lease Rentals

1309001 1309001 Rent Remission and Refund - Civic Amenities

1309002 1309002 Rent Remission and Refund -Buildings

1309003 1309003 Rent Remission and Refund - Guest Houses

1309004 1309004 Rent Remission and Refund - Lease of Lands

1309099 1309099 Rent Remission and Refund - Other Rents

1401001 1401001 Hawkers Registration Fee


1401002 1401002 Public Works Contractors
1401003 1401003 Hospitals Registration Fee
1401004 Private Cattle Pounds and animals registration
1401004
fee
1401005 1401005 Contractor Registration Fees
1401006 1401006 Professional Registration Fees
1401007 Reg. of Private Hospitals and Paramedical
1401007
Institutions
1401099 1401099 Other Empanelment & Registration Charges

1401101 1401101 Hawkers License Fee


1401102 1401102 Shops & Establishment. License Fee
1401103 1401103 Hospital & Nursing home License Fee.
1401104 1401104 Plumbing License Fee
1401105 1401105 Private Cattle Pounds License Fee
1401106 1401106 Hazardous Storage/product license fees
1401107 1401107 License fees or Food adulteration
1401108 1401108 Slaughter House registration
1401109 1401109 Butchers & Traders of Meat
1401110 1401110 Poultry Traders

1401111 1401111 License Fees for Dangerous and Offensive Trades

1401199 1401199 Other Licensing Fees

1401201 1401201 Plan Sanction Fee

1401202 1401202 Non Refundable Fee on Sale of Land


1401203 1401203 Construction of Building
1401204 1401204 Construction of Factory
1401205 1401205 Installation of Machinery
1401299 1401299 Other Fee for Grant of Permit

1401301 1401301 Birth & Death certificates

1401302 1401302 Late Fee for Birth & Death

1401303 1401303 Registration Fees for Ownership Certificates

1401304 1401304 Vaccination Certificate

1401305 1401305 Certificate from Fire Dept. for Insurance Claim

1401306 1401306 Copy Charges right to Information Act


1401307 1401307 Property certificate fees
1401308 1401308 Marriage Certificate
1401399 1401399 Other Certificates
1401401 1401401 Market Development charges
1401402 1401402 Hat Development Charges
1401403 1401403 Demolition Charges
1401499 1401499 Other Development Charge

1401501 1401501 Encroachment Removal Fee


1401502 1401502 Fine for illegal Construction
1401503 Regularization of illegal Water & Drainage
1401503
Connection Fees
1401504 1401504 Removal of Dangerous Structure Fee
1401505 1401505 Map Regularisation Fees
1401599 1401599 Other Regularisation Fee
1402001 1402001 Fine for delayed Tax payment
1402002 Recovery of advertisement cost from tax
1402002
defaulters
1402003 Fine on using Electric Motor for Drawing
1402003
Water/waterconnection penalty
1402004 1402004 Shop & Establishment Fine
1402005 1402005 Contractor Fine
1402006 1402006 Fine under Cattle Trespass Act
1402007 1402007 City bus penalty income
1402008 1402008 Fine Imposed by the Court
1402009 1402009 Penalty for Destruction of Road
1402010 1402010 Fine Imposed by Court
1402097 1402097 Penalty
1402098 1402098 Penal Interest

1402099 1402099 Other Fine Imposed by Municipal & Other Law

1404001 1404001 Building Permission Fees


1404002 1404002 Transfer Fees
1404003
1404004 1404004 Delayed Registration Fees
1404005 1404004 Delayed Registration Fees
1404006 1404006 Warrant Fees
1404007 1404007 Misc. income from school
1404008 1404008 Road damage Recovery Charges
1404009 1404009 Parks & Gardens Entry Fees
1404010 1404010 Tuition Fees

1404012 1404012 Application Fees RTI Act


1404013 1404013 Shop & establishment Fees Renewal
1404014
1404015 1404015 Membership Fees/ Library Fees
1405001 1405001 Water charge 140500101
140500102
140500103
140500104
140500105
140500106
140500107
140500108
140500109

1405003 1405003 Cleaning of Private water wells


1405004
1405005 1405005 Special Sanitation Charge
1405006 1405006 Septic Tank Clearance
1405007 1405007 Sewerage Clearance Charges
1405008 1405008 Drain Water Disposal Fee

1405010 1405010 Pay & Use Toilets


1405011 1405011 Disposal of Bio- Medical Waste
1405012 1405012 Medicines
1405013 1405013 Ambulance Charges
1405014 1405014 Funeral Van
1405015 1405015 Funeral/Crema torium Charges
1405016 1405016 X-Ray Charge
1405017 1405017 Hospital patient Case Fee
1405018 Fire Extinguishing Charges for fires outside city
1405018
limits
1405019 1405019 Parking Fee
1405020 1405020 Surveyor & Plan making Fee
1405021 1405021 Recovery of fodder charge

1405023 1405023 City Bus Charges


1405024 1405024 Gas pipeline Charges
1405025 1405025 Gas pipeline Charges

1405026 1405026 Charge on Hoardings on Municipal Property

1405027 1405027 Building Permission Charges


1405028 1405028 Receipt from Hospitals & Dispensaries
1405099 1405099 Other User Charges
1406001 1406001 Entry Fee Parks
1406002 1406002 Entry Fee Playgrounds

1407001 1407001 Road Cutting Charges 140700101

1407002 1407002 Supervision Charges on Deposit Works

1408000 Other Charges 140800001

1409001 1409001 Remission and Refund - Fees 140900101

140900102

140900199
1409002 1409002 Remission and Refund - User Charges 140900201
140900202
1501001 1501001 Sale of Agriculture Products
1501002 1501002 Sale of Sand
1501003 1501003 Sale of manure

1 1501005 Sale of Tree


1501099 1501099 Sale of Other Products
1501101 1501101 Sale of Tender Form
1501102 1501102 Water Connection Form
1501103 1501103 House Transfer Form
1501104 1501104 Plans
1501105 1501105 Maps
1501106 1501106 Hospital & Nursing Registration Form
1501107 1501106 Hospital & Nursing Registration Form
1501108 1501108 Election Form
1501199 1501199 Sale of other forms
1501201 1501201 Sale of Stores
1501202 1501202 Sale of Scrap
1501203 1501203 Revenue from Auction of Obsolete Assets
1503001 1503001 Old Newspaper
1503002 1503002 Sale of garbage
1503003 1503003 Sale of Others
1504001 1504001 Buses
1504002 1504002 Trucks/Tractor
1504101 1504101 Road Roller Charges
1504102 1504102 Hire Charges of Excavator
1504103 1504103 Rent from Other equipments

1601001 1601001 Grant For Expenditure

1601002 1601002 Salary & D.A.Grant


1601003 1601003 Govt. Aid for Primary Education
1601004 1601004 Family Welfare Grant

1601005 1601005 Family Planning Aid from Central Government

1601006 1601006 Per Capita Grant


1601007 1601007 Census Grant
1601008 1601008 Irrigation Cess & Water Rate Grant
1601009 Grant against Penalty Recovered by Courts Under
1601009
various Acts
1601010 1601010 Grant for Chemicals
1601011 1601011 Grant for Malaria Nirmulan
1601012 1601012 Grant for Polio Nirmulan
1601013 1601013 School Children Health Program Grant
1601014 1601014 Election grant
1601015 1601015 Compensation Grant
1601016 1601016 Grant for Hand Pump/Bore Well
1601017 1601017 Natural calamity Grant
1601018 1601018 BPL Grant
1601019 1601019 SPUR Grant

1 1601021 UIDSMT Grant


2 1601022 IHSDP Grant
3 1601023 SJSRY Grant
4 1601024 Special Grants
5 1601025 Fund for Transferred Institutions
6 1601026 Fund for Transferred Functions/ Schemes
1601099 1601099 Other Revenue Grants

1701001 1701001 Fixed Deposits with Banks


1701002 1701002 Government Securities
1701003 1701003 Post Office Deposit
1701099 1701099 Other

1708001 1708001 Appreciation in value of Investments


1711001 1711001 Saving Bank Accounts
1711002 1711002 Autosweep Bank

1712001 1712001 House Building Advance

1712002 1712002 Conveyance/Vehicles


1712003 1712003 Festival Advance
1712004 1712004 Marriage Advance

1718001 1718001 Interest on Hire Purchase


1718002 1718002 Interest on Security Deposits

1801002 1801002 Deposits Forfeited- Contractors- Other

1801101 1801101 LD-Earnest Money Deposit


1801102 1801102 LD-Security Deposit
1801103 1801103 LD-Retention Money
1801104 1801104 LD-Revenue Deposits
1801105 1801105 LD-Water Deposits
1801106 1801106 LD-Rent
1801107 1801107 LD-Auction Deposits
1801199 1801199 LD-Any other deposits
1802001 1802001 Store Insurance Claim
1802002 1802002 Property Insurance Claim
1802003 1802003 Motor Insurance Claim
1803001 1803001 Land
1803002 1803002 Building
1803099 1803099 Others
1804001 1804001 Recovery from employee on defalcations
1804099 1804099 Other Recovery

1805001 1805001 Stale Cheque

1806001 1806001 Excess Provision written Back - Taxes 180600101


180600103

180600104

180600105

180600107

180600108

180600199

1806002 1806002 Excess Provision written Back -Water Charges 180600201

180600202

1806003 1806003 Excess Provision written Back - Fees 180600301

180600302

1806004 1806004 Excess Provision written Back -Rent 180600401

180600402

180600403

180600404

180600499

1806005 1806005 Excess Provision written Back - Loans


1806099 1806099 Excess Provision written Back -Others
1808001 1808001 Receipts from project like BOT
1808002 1808002 Receipts from project like BOT
1808099 1808099 Miscellaneous Receipts 180809901
1809001 1809001 Contribution from Special Funds
1809002 1809002 Contribution from other Funds
Sub Detail head Description

110180001 Tower Tax_PCC


110180002 Tower Tax_KBC
120100201 Share in Entertainment Tax

130200200 Staff Quarters


140130101 Birth & Death certificates

140130601 RTI fees

140150101 Encroachment Removal Fee


140400201 Mutation Fees

140500101 Water Connection Charges


140500102 Water Supply charge
140500103 Water Charges- Metered Connections

140500105 Water Charges Outside City limit


140500106 Water Meter Charge
140500107 Water Charge from Contractor
140500108 Water Fee for building construction
140500109 Water Tanker Charges

140501001 Toilets fee


140501901 Parking Fee

140700101 Road Cutting Charges

140800001 Miscellaneous Income


140800002 Stall Charges
140800003 Anugyapati Shulk
140800004 Death Body
140800005 Folio Charges
140800006 Kukut Shulk jurmana
140800007 Cattle & vehicle tax
140800008 Door to Door
140800009 Plateform fee
140800010 Vehicle Registration fees
140800011 Cycling Tax
140800012 Frightening and taxing business
140800012 Market income
140800013 Ticket
140800014 Patna sharhi Yojna

140900101 Remission and Refund - Licence Fees

140900102 Remission and Refund - Advertisement Fees

140900199 Remission and Refund - Other Fees


140900201 Remission and Refund - Water Charges
140900202 Remission and Refund - Other Charges
171100101 saving bank interest.
171100102 Autosweep interest.

180600101 Excess Provision written Back - Holding Tax


180600102 Excess Provision written Back - Water Tax

180600103 Excess Provision written Back - Latrine Tax

180600104 Excess Provision written Back - Education Cess

180600105 Excess Provision written Back - Health Cess


180600107 Excess Provision written Back - Professional
Tax- Traders/ Institutions/ Professionals
180600108 Excess Provision written Back - Advertisement
tax

180600199 Excess Provision written Back -Other taxes

180600201 Excess Provision written Back -Water Charges

180600202 Excess Provision written Back -Other Charges

180600301 Excess Provision written Back -License Fee

180600302 Excess Provision written Back - Other Fee


180600401 Excess Provisions written back - Rent from Civic
Amenities
180600402 Excess Provisions written back - Rent from
Office Buildings
180600403 Excess Provisions written back -Rent from
Guest Houses
180600404 Excess Provisions written back -Rent from
Lease on Lands
180600499 Excess Provisions written back -Other Rents

180809901 E tendring fee (Induisend Bank 9505)


PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

410 410 Fixed Assets 41010 41010 Land 4101001

4101002

41020 41020 Buildings 4102001


PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

4102002

41030 41030 Roads & Bridges 4103001

4103002

4103003

4103004

4103005

41031 41031 Sewerage & Drainage 4103101

4103102

41032 Waterways 4103201

4103202

4103203

4103204

4103205

41033 41033 Public Lighting 4103301

4103302

4103303

41040 41040 Plants & Machinery 4104001

4104002

41050 41050 Vehicles 4105001


PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

4105002

41060 41060 Office & Other Equipments 4106001

4106002

41070 Furniture, Fixtures, fittings and


41070 4107001
Electrical Appliances
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

4107001

41080 41080 Other Fixed Assets 4108001

4108002

41090 41090 Assets Under Disposal


411 Accumulated
411 41120 41120 Buildings
Depreciation
41130 41130 Roads & Bridges

41131 41131 Sewerage and Drainage

41132 41132 Waterways

41133 41033 Public Lighting

41140 41140 Plant & Machinery

41150 41150 Vehicles

41160 41160 Office & Other Equipments


41170 Furniture, Fixtures, Fittings and
41170
Electrical Appliances
41180 41180 Other Fixed Assets
412 Capital Works in
412 41201 41201 Municipal Fund- 4120101
Progress
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

41210 41210 Specific Grants 4121001

4121002

4121003

4121004

4121005

4121006
4121007

4121008

4121009

41220 41220 Special funds

41230 41230 Specific Schemes


PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

420 Investments (General 42010 Investment in Central


420 42010
Funds) Government Securities

42020 Investment in State


42020
Government Securities
42030 42030 Debentures & Bond

42040 42040 Preference Shares

42050 42050 Equity Share

42060 42060 Units of Mutual Fund

42080 42080 Other Investment 4208001

42090 42090 Accumulated Provisions

421 Investment (Other 42110 Investment in Central


421 42110 4211001
Funds) Government Securities

4211002

4211003
42120 Investment in State
42120 4212001
Government Securities
4212002

4212003

42130 42130 Debentures & Bond 4213001

4213002

4213003

42140 42140 Preference Shares 4214001

4214002

4214003

42150 42150 Equity Share 4215001

4215002

4215003
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

42160 42160 Units of Mutual Fund 4216001

4216002

4216003

42180 42180 Other Investment 4218001

4218002

4218003

42190 42190 Accumulated Provisions


PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

430 Stock - in-hand


430 43010 43010 Stores 4301001
(Current asset)

4301002

4301003

43020 43020 Loose Tools 4302001

4302002

4302003

43080 43080 Others

4311003

431 Sundry Debtors


431 43110 43110 Receivables for Property Taxes 4311001
(Receivables) (Year Wise)

4311002

43111 43111 Receivables for Water Taxes (Bloked)

43119 43119 Receivables for Other Taxes 4311901

4311902

4311903

4311904
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

4311999
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

43120 43120 Receivables for Cess

43130 43130 Receivable for Fees & User Charg 4313001

4313002

43140 43140 Receivable from other sources 4314001


PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

4314002
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

4314003

4314004

4314005

4314006

4314099

43150 43150 Receivable from Government 4315001

43180 43180 Receivables control accounts 4318001

4318002

4318003

4318004

4318005

4318006

4318007

4318008
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

43191 State Govt Cesses/ levies in


43191
Property Taxes - Control account

43199 State Govt Cesses/ levies in


43199
Other Taxes - Control account
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

432 Accumulate d
43210 Provision for outstanding
432 Provisions against Debtors 43210
Property Taxes
(Receivables
43211 Provision for outstanding water
43211
Taxes (Blocked)
43212 Provision for outstanding Other
43212 4321201
Taxes

4321202

4321203

4321299

43220 43220 Provision for outstanding Cess


43230 Provision for outstanding Fees
43230 4323001
user charges

4323002

43240 Provision for outstanding other


43240 4324001
receivable
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

4324099

43291 State Govt Cesses/ levies in


43291
Holding Taxes - Provision Account
43292 State Govt Cesses/ levies in
43292
Water Taxes -Provision Account
43299 State Govt Cesses/ levies in
43299
Other Taxes - Provision Account
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

440 440 Prepaid Expenses 44010 44010 Prepaid Establishment Expenses

44020 44020 Prepaid Administration Expenses

44030 44030 Prepaid Operations & Maintenance Expenses


44040 Prepaid Interest & Finance
44040
Charges
44050 44050 Prepaid Programme Expenses

450 450 Cash & Bank Balances 45010 45010 Cash Balance 4501001

4501002

4501003

45021 Balance With Banks Main


45021 4502101
Municipal Fund- Nationalised Banks
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

4502102

4502103
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

4502104

4502105

4502106

45022 Balance With Banks Main


45022 Municipal Fund- Other Scheduled
Banks
45023 Balance With Banks Main
45023 Municipal Fund- Scheduled Co-
operative Banks
45024 Balance With Banks Main
45024
Municipal Fund- Post Office (blocked)
45025 Balance With Banks Main
45025
Municipal Fund- Treasury

45041 Balance with Bank Special


45041
Funds- Nationalised Banks

45042 Balance with Bank Special


45042
Funds- Other Scheduled Banks
45043 Balance with Bank Special
45043
Funds -Scheduled Co-operative Banks
45044 Balance with Bank Special
45044
Funds -Post Office (blocked)
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

45045 Balance with Bank Special


45045
Funds- Treasury

45061 Balance with Bank Specific


45061
Grant Funds- Nationalised Banks

45062 Balance with Bank Specific


45062
Grant Funds - Other Scheduled Banks
45063 Balance with Bank Specific
45063 Grant Funds- Scheduled Co- operative
Banks
45064 Balance with Bank Specific
45064
Grant Funds -Post Office (blocked)

45065 Balance with Bank Specific


45065
Grant Funds- Treasury
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

460 Loans, Advance and 46010 Loan and advances to


460 46010 4601001
Deposits with others employees
4601002

4601003

4601004

4601005

4601006

4601007

4601008

4601009

4601010

4601099

46020 46020 Employee Provident Fund Loans

46030 46030 Loan To Others


46040 Advance to Suppliers and
46040 4604001
contractors

4604002
PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

46050 46050 Advance to others 4605001

4605002

4605099

46060 46060 Deposits with external Agencies 4606001

4606002

4606003

4606004

46080 46080 Other current assets 4608001

4608002

461 Accumulated
46110 Loans to Others Accumulated
461 provisions against Loans 46110
provision
,Advances and Deposits

46120 46120 Advances Accumulated provision

46130 46130 Deposits Accumulated provision

470 470 Other Assets 47110 47110 Deposit Works - Expenditure


PATNA MUNICIPAL CORPORATION: ASSETS COA

Minor Head Detail Head


Major Head Code Major head Descriptions Minor head Description
Code Code

47120 47120 Inter Unit Accounts 4712000

47130 47130 Interest Control Payable 4713001

4713002
480 Miscellaneous
480 48010 48010 Loan Issue Expenses
Expenditure W/O
48020 48020 Discount on Issue of loans

48030 Others - Miscellaneous


48030
Expenditure to be written off
CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4101001 Land- Municipality 410100101 410100101 Gardens

410100102 410100102 Grounds

410100103 410100103 Ghats

410100104 410100104 Parks

410100105 410100105 Parking Lots

410100106 410100106 Open markets

410100199 410100199 Other Lands Municipality

4101002 Land-Transferred Institution

4102001 Buildings - Municipality 410200101 410200101 Administrative Buildings

410200102 410200102 Community Centre Buildings

410200103 Staff Quarter Buildings

410200104 410200104 Market Buildings

410200105 410200105 Public Comfort Stations

410200106 410200106 Hospital Buildings

410200107 410200107 School Buildings

410200108 410200108 Guest House Buildings

410200109 410200109 Slaughter House Buildings

410200110 410200110 Tolls

410200199 410200199 Other Buildings Municipality


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4102002 Building-Transferred Institution

4103001 Concrete Roads

4103002 Black Topped Roads

4103003 Other Roads

4103004 Bridges

4103005 Culverts

4103101 Sewerage

4103102 Drainage

4103201 Bore wells

4103202 Open wells

4103203 Reservoirs

4103204 Distribution & Regulation System

4103205 Transmission

4103301 Lamp Posts

4103302 Transformers

4103303 Sub-Stations

4104001 Plants & Machinery - Municipality 410400101 410400101 Fogging Machine

410400102 410400102 Electric Crematorium

410400103 410400103 Motor Pump

410400199 410400199 Other Plant & Machinery

4104002 Plants & Machinery - Transferred Institution

4105001 Vehicles - Municipality 410500101 410500101 Ambulance

410500102 410500102 Buses

410500103 410500103 Cars

410500104 410500104 Jeeps


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

410500105 410500105 Cranes

410500106 410500106 Trucks

410500107 410500107 Water Tanker

410500108 410500108 Road Roller

410500109 410500109 Hand Carts


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

410500110 410500110 Bull Dozers

410500111 410500111 Tractors

410500199 410500199 Other Vehicles

4105002 Vehicles - Transferred Institution

4106001 Office & Other Equipments - Municipality 410600101 410600101 Air Conditioner

410600102 410600102 Air Cooler

410600103 410600103 Water Cooler

410600104 410600104 Refrigerators

410600105 410600105 Vacuum Cleaner

410600106 410600106 Computers

410600107 410600107 Printers

410600108 410600108 Fax

410600109 410600109 Xerox Machines

410600110 410600110 Typewriter

410600111 410600111 Calculator

410600112 410600112 Telephone& PBX Board

410600113 410600113 Intercom Network

410600114 410600114 Wireless Equipment

410600115 Coffee Machine

410600199 410600199 Other Office & Other Equipments


4106002 Office & Other Equipments - Transferred
Institution

c 410700101 410700101 Cabinets

410700102 410700102 Cupboards

410700103 410700103 Chairs

410700104 410700104 Tables


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

410700105 410700105 Partitions

410700106 410700106 Beds / Cots

410700107 410700107 Trollies

410700150 410700150 Other Furniture & Fixtures

410700151 410700151 Fans

410700152 410700152 Electrical Fittings

410700153 410700153 Generators

410700199 410700199 Other Fittings & Electrical


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4107001 Furniture, Fixtures, Fittings and Electrical


Appliances- Transferred Institution
4108001 Other Fixed Assets- Municipality

4108002 Other Fixed Assets- Transferred Institution

4120101 Pipeline 412010101


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4121001 Capital WIP- Development Fund-Housing


4121002 Capital WIP- Development Fund-IT & E-
Governance

4121003 Capital WIP- Development Fund- Water Supply

4121004 Capital WIP - Development Fund-Public Works 412100401 Capital WIP -

4121005 Capital WIP - Development Fund-Health &


Sanitation

4121006 Capital WIP- JNNURM Grant


4121007 Capital WIP - SPUR Grant

4121008 Capital WIP-Fund for Transferred Institution

4121009 Capita WIP-Other Specific Grant


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4208001 Investments in bank Fixed Deposits (FDR)

4211001 Central Government Securities -Special Funds

4211002 Central Government Securities- Grant

4211003 Central Government Securities -Loan

4212001 State Government Securities -Special Funds

4212002 State Government Securities -Grant

4212003 State Government Securities -Loan

4213001 Debentures & Bond- Special Funds

4213002 Debentures & Bond -Grant

4213003 Debentures & Bond- Loan

4214001 Preference Shares -Special Funds

4214002 Preference Shares- Grant

4214003 Preference Shares -Loan

4215001 Equity Share - Special Funds

4215002 Equity Share- Grant

4215003 Equity Share- Loan


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4216001 Units of Mutual Fund- Special Funds

4216002 Units of Mutual Fund -Grant

4216003 Units of Mutual Fund -Loan

4218001 Fixed Deposits - Special Funds

4218002 Fixed Deposits -Grant

4218003 Fixed Deposits - Loan


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4301001 Opening Stock - Stores

4301002 Purchase of Material - Stores

4301003 Closing Stock - Stores

4302001 Opening Stock Loose Tools

4302002 Purchase of Material - Loose Tools

4302003 Closing Stock - Loose Tools

4311003 Closing Stock -Others

4311001 Property Tax (Current)

4311002 Property Tax (Arrears)

431190101 Receivables for Profession Tax -


4311901 Receivables for Profession Tax 431190101
Individual/Firm/Organisation /Others-Current

431190102 Receivables for Profession Tax -


431190102
Individual/Firm/Organisation /Others- Arrears

4311902 Receivables for- Advertisement Tax 431190201 431190201 Receivables for- Advertisement Tax-Current

431190202 431190202 Receivables for- Advertisement Tax-Arrear

4311903 Receivables for- Tower Tax 431190301 431190301 Receivables for- Tower Tax-Current

431190302 431190302 Receivables for-Tower Tax-Arrear

4311904 Receivables for-sewerage Tax 431190401 431190401 Receivables for-sewerage Tax- Current
CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

431190402 431190402 Receivables for-sewerage Tax-Arrear

4311999 Receivables for other taxes 431199901 431199901 Receivables for other taxes-Current

431199902 431199902 Receivables for other taxes-Arrears


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4313001 Receivable for user charges 431300101 431300101 Receivable for Water Charges- Current

431300102 431300102 Receivable for Water Charges- Arrear

c 431300198 Receivable for Other User Charges-Current

431300199 431300199 Receivable for Other User Charges -Arrear

4313002 Receivable for fees 431300201 431300201 Receivable for License Fees-Current

431300202 431300202 Receivable for License Fees-Arrear

431300203 431300203 Receivable for Advertisement Fees- Current

431300204 431300204 Receivable for Advertisement Fees-Arrear

431300298 431300298 Receivable for Other Fees- Current

431300299 431300299 Receivable for Other Fees- Arrear

431400101 Rent Receivable - Rent from Civic Amenities-


4314001 Rent Receivable from Municipal Properties 431400101
Current

431400102 Rent Receivable - Rent from Civic Amenities-


431400102
Arrear

431400103 Rent Receivable - Rent from Office Buildings-


431400103
Current

431400104 Rent Receivable - Rent from Office Buildings


431400104
Arrear -
431400105 Rent Receivable - Rent from Guest Houses-
431400105
Current- Arrear
431400106 Rent Receivable - Rent from Guest Houses-
431400106
Arrear
431400107 Rent Receivable - Rent from Lease on Lands
431400107
-Current
CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

431400108 Rent Receivable - Rent from Lease on Lands-


431400108
Arrear

431400198 431400198 Rent Receivable - Other Rents-Current

431400199 431400199 Rent Receivable - Other Rents - Arrear

431400201 Interest accrue & due- Municipal Fund


4314002 Interest accrue & due 431400201
Investments
431400202 Interest accrue & due- Special Fund
431400202
Investments

431400203 431400203 Interest accrue & due-Grant Fund Investments


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

431400301 Interest accrue & but not due-Municipal Fund


4314003 Interest accrued but not due 431400301
Investments

431400302 Interest accrue & but not due - Special Fund


431400302
Investments

431400303 Interest accrue & but not due- Grant Fund


431400303
Investments

4314004 Receivables against Hire Purchase

4314005 Receivables against Lease Rentals

4314006 Interest due from employee loans

4314099 Other Receivable

4315001 Grants Receivable from Government

4318001 Receivables Control Account - Property Taxes

4318002 Receivables Control Account - Profession Taxes 431800201 431800201 Profession tax-Individual (Employees)

431800202 431800202 Profession tax - Firms/Organisation

431800203 431800203 Profession Tax- Others

4318003 Receivables Control Accounts -Advertisement


Tax

4318004 Receivables Control Account - Water Charges

4318005 Receivables Control Accounts - Electricity


Charges

4318006 Receivables Control Accounts- Rent

4318007 Receivables Control Accounts - License Fees

4318008 Receivables Control Accounts -Advertisement


Fee
CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4321201 Provision for outstanding Profession Tax

4321202 Provision for outstanding Advertisement Tax

4321203 Provision for outstanding Tower Tax

4321299 Provision for outstanding Other Taxes

4323001 Provision for outstanding User Charges 432300101 432300101 Provision for outstanding Water Charges

432300102 432300102 Provision for outstanding Other User Charges

4323002 Provision for outstanding Fees 432300201 432300201 Provision for outstanding License Fees

432300202 432300202 Provision for outstanding Advertisement Fees

432300203 432300203 Provision for outstanding Other Fees

432400101 Provision for outstanding Rent Receivable- Rent


4324001 Provision for outstanding Rent Receivable 432400101
from Civic Amenities-

432400102 Provision for outstanding Rent Receivable- Rent


432400102
from Office Buildings-

432400103 Provision for outstanding Rent Receivable- Rent


432400103
from Guest Houses-

432400104 Provision for outstanding Rent Receivable- Rent


432400104
from Lease on Lands-

432400199 Provision for outstanding Rent Receivable-


432400199
Other Rent
CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4324099 Provision for outstanding Other Receivable


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4501001 Main A/c. Cash Balance 450100101 Cashier Cash Book

4501002 Special Fund- Cash Balance

4501003 Grant Funds- Cash Balance

4502101 Bank A/c at HO 450210101 Corporation Bank 6869

450210102 Dena Bank 6970

450210103 PNB 3924

450210104 PNB 3915

450210105 PNB 3906

450210106 PNB 0054

450210107 PNB 3267

450210108 PNB 3675

450210109 PNB 3881

450210110 PNB 3872


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

450210111 PNB 2241

450210112 PNB 3863

450210113 PNB 3933

450210114 Dena Bank 5721

450210115 Dena Bank 8752

450210116 Dena Bank 1333

450210117 SBI 7505

450210118 SBI 3583

450210119 SBI 6749

450210120 SBI 4808

450210121 SBI 5799

450210122 SBI 2423

450210123 Indian Bank 8823

450210124 BOB 9684

450210125 Kotak Mahindra 8743


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

450210126 Kotak Mahindra 8289

450210127 Treasury (PLA-073)

450210128 IDBI 5036

450210129 Axis Bank 8136

450210130 Axis Bank 1464

450210131 Axis Bank 0361

450210132

450210133

450210134

450210135

450210136

450210137

450210138

450210139

450210140
CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

450210141

450210142

450210143

450210144

450210145

450210146

450210147

450210148

450210149

450210150

450210151

450210152

450210153

450210154

450210155
CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

450210156

450210157

450210158

450210159

450210160

450210161

450210162

450210163

450210164

450210165

450210166

450210167

4502102 Bank A/c at KBC

4502103 Bank A/c at NCC


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4502104 Bank A/c at PCC

4502105 Bank A/c at BC

4502106 Bank A/c at WSS 450210601 UBI Autosweep FD 0004


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4601001 Salary Advance

4601002 House Building Allowance

4601003 Permanent Advance

4601004 Festival Advance Loan

4601005 Vehicle Advances

4601006 Travel Advance

4601007 Vehicle Advance

4601008 Medical Advance

4601009 Advance for project 460100901 460100901 Ramashish kumar CSI

4601010 Advance for Expenses 460101001 460101001 Ravi Kumar Sanitation Department

460101002 460101002 Nazir advance PMC

460101003

4601099 Loans to Employee

460400101 Advance to Suppliers - Advance paid -


4604001 Advance to Suppliers 460400101
Municipal Fund
460400102 Advance to Suppliers - Advance paid - Specific
460400102
Grants
460400103 Advance to Suppliers -Advance paid - Special
460400103
Funds
460400104 Advance to Suppliers -Advance paid -Scheme
460400104
Expenditure
460400105 Advance to Suppliers - Hire Purchase Assets
460400105
-Municipal Fund
460400201 Advance to Contractors - Advance paid -
4604002 Advance to Contractors 460400201
Municipal Fund
CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

460400202 Advance to Contractors -Advance paid -Specific


460400202
Grants
460400203 Advance to Contractors -Advance paid - Special
460400203
Funds
460400204 Advance to Contractors -Advance paid -
460400204
Scheme Expenditure
460400205 Advance to Contractors -Materials Issued to
460400205
Contractors - Municipal Fund

460400206 Advance to Contractors -Materials Issued to


460400206
Contractors - Specific Grants

460400207 Advance to Contractors - Materials Issued to


460400207
Contractors - Special Fund

460400208 Advance to Contractors - Materials Issued to


460400208
Contractors - Scheme Expenditure
CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

460500101 Advance to Implementing Agencies -Municipal


4605001 Advance to Implementing Agencies 460500101
Fund
460500102 Advance to Implementing Agencies - Specific
460500102
Grants
460500103 Advance to Implementing Agencies - Special
460500103
Funds
460500104 Advance to Implementing Agencies - Scheme
460500104
Expenditure
4605002 Advance to Projects 460500201 460500201 Advance to Projects - Municipal Fund

460500202 460500202 Advance to Projects -Specific Grant

460500203 460500203 Advance to Projects - Special Fund

460500204 460500204 Advance to Projects - Scheme Expenditure

4605099 Other Advances 460509901 460509901 Other Advances - Municipal Fund

460509902 460509902 Other Advances - Specific Grant

460509903 460509903 Other Advances - Special Fund

460509904 460509904 Other Advances -Scheme Expenditure

4606001 Deposit with Electricity Board

4606002 Telephones

4606003 Water

4606004 Petrol Pumps

4608001 Hire Purchase Instalments Receivable

4608002 Scheme Expenditure Control Account


CIPAL CORPORATION: ASSETS COA

Detail head Description Code Name Of ledger Account

4712000 Inter Unit Accounts 471200000 471200000 PMC (HO)

471200001 New Capital South Division

471200002 Bankipur Division

471200003 KBC

471200004 NCC

471200005 PCD

471200006 WSS

471200007 PRDA

471200008 Bankipur Circle

471200009 KBD

471200010 PCC

471200011 Patliputra/NC North Division

471200012 Ganga Division

4713001 Interest Control Payable - Leases

4713002 Interest Control Payable - Hire Purchase


PATNA MUNICIPAL CORPORATION: LIABILITY COA

Minor Head Detail Head


Major Code Major head Descriptions Minor head Description
Code Code

310 310 Municipal (General) Fund 31010 31010 Municipal Fund 3101001

3101002

3101003

3101004

3101005

3101006

3101007

3101008

31090 31090 Excess of income over Expenditure

311 311 Earmarked Funds 31110 31110 Special Fund-Poverty Alleviation Fund

31111 31111 Special Fund-Solid Waste Management Fund

31112 31112 Special Fund-Relief Fund

31150 31150 Sinking Fund

31151 31151 Sinking Fund-Loan Redemption Fund

31152 31152 Sinking Fund-Assets Replacement Fund

31170 31170 Trust or Agency Funds- Pension Fund

31171 31171 Trust or Agency Endowments Fund

312 312 Reserves 31210 31210 Capital Contribution

31211 31211 Capital Reserve

31220 31220 Borrowing Redemption reserve


Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

31230 31230 Special Funds utilized

31240 31240 Statutory Reserve

31250 31250 General Reserve


Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

31260 31260 Revaluation Reserve

320 Grants,Contribution for


320 32010 32010 Central Government
specific purposes

32020 32020 State Government 3202001

3202002

3202003

3202004

3202005
Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

32030 32030 Other Government Agencies

32040 32040 Financial Institutions

32050 32050 Welfare Bodies 32050

32060 32060 International Organizations

32080 32080 Others

330 330 Secured Loans 33010 33010 Loans From Central Government

33020 33020 Loans from State Government

33030 33030 Loans from Government Bodies & Association

33040 33040 Loans from International Agencies

33050 33050 Loans from Banks & Financial institutions 3305001

3305002

3305003
Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

33060 33060 Other Term Loans

33070 Bonds,Debentures or Open Market


33070
Borrowings

33080 33080 Other Loans

331 331 Unsecured Loans 33110 33110 Loans from Central Government

33120 33120 Loans from State Government

33130 33130 Loans from Government Bodies & Association

33140 33140 Loans from International Agencies

33150 33150 Loans from Banks and Financial Institutions

33160 33160 Other Financial Institutions

33170 33170 Other Term Loans

33180 Bonds,Debentures or Open Market


33180
Borrowings

33190 33190 Other Loans

340 340 Deposits Received 34010 34010 From Contractors/Suppliers 3401001


Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

3401002

3401003

34020 34020 Deposits-Revenues related 3402001

3402002

3402003

34030 34030 From Staff

34080 34080 From Others


Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

341 341 Deposit works 34110 34110 Civil works

34120 34120 Electrical works

34130 34130 Others

350 350 Other Liabilities 35010 35010 Creditors 3501001

3501002

3501003

3501004

3501005
Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

35011 Employee liability (Liability towards


35011 3501101
Employees)
3501102

3501103

3501104

13.61 1521851

12 1340932

2862783

3501105

3501106

3501107

3501108

3501109

3501110

3501199
Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

35012 35012 Interest Accrued and due for payment 3501201

35020 35020 Recoveries Payable 3502001

34435
Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

3502002

3502099

350 350 35030 35030 Government Dues payable 3503001

3503002

3503003

3503004

3503005

3503006

350 350 35040 35040 Refunds payable 3504001


Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

3504002

3504003

3504004

3504005

3504006

3504007

3504008
Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

3504099

35041 35041 Advance Collection of Revenues 3504101

3504102

3504103

3504104

3504105
Minor Head Detail Head
Major Code Major head Descriptions Minor head Description
Code Code

3504199

35080 35080 Others 3508001

3508002

3508003

3508004

35090 35090 Sales Proceeds 3509001

3509002

360 360 Provisions 36010 36010 Provisions for Expenses 3601001

3601002

3601003

36020 36020 Provisions for Interest 3602001

36030 36030 Provision for Other Assets 3603001

3603003
L CORPORATION: LIABILITY COA

Detail head Description Code Ledger

3101001 General Fund

3101002 Basic Service for Urban Poor

3101003 Water Supply Fund

3101004 Drainage & Sewerage Fund

3101005 Solid Waste Management Fund

3101006 Road Development & Maintenance

3101007 Enterprises Fund

3101008 Other Funds


Detail head Description Code Ledger

3201001 Swachh Bharat Mission Grant 320100101 Swachh Bharat Mission Grant

320100102 Interest received on SBM fund

320100103 Payment to Beneficiaries from SBM fund

320100104 Awareness Programme for free from ODF from SBM fund

320100105 Public toilet from SBM fund

3201002 RAY Grant 320100201 RAY Grant

320100202 Interest received on RAY fund

320100203 Payment to Beneficiaries from RAY fund

3202001 Capital Grant for Development

3202002 Capital Grant under SPUR

3202003 Capital Grant under JNNURM

3202004 Capital Grant under BRGF


3202005 Capital Grant under Twelfth Finance
Commission
Detail head Description Code Ledger

3205001 Welfare Bodies 320500101 UNFPA Grant

3305001 Loan from Bank

3305002 Loan from HUDCO

3305003 Loan from Financial Institutions-Others


Detail head Description Code Ledger

3401001 Earnest Money Deposit 340100101 340100101 Contractor's Earnest Money Deposit -Municipal Fund

340100102 340100102 Contractor's Earnest Money Deposit - Special Grants

340100103 340100103 Contractor's Earnest Money Deposit - Special Funds

340100104 340100104 Contractor's Earnest Money Deposit-Scheme Expenditure

340100105 340100105 Supplier’s Earnest Money Deposit - Muncipal Fund

340100106 340100106 Supplier’s Earnest Money Deposit - Special Grants

340100107 340100107 Supplier’s Earnest Money Deposit -Special Funds

340100108 340100108 Supplier’s Earnest Money Deposit-Scheme Expenditure


Detail head Description Code Ledger

3401002 Security Deposit 340100201 340100201 Contractor's Security Money Deposit -Municipal Fund

340100202 340100202 Contractor's Security Money Deposit -Specific Grants

340100203 340100203 Contractor's Security Money Deposit -SpecialFunds

340100204 340100204 Contractor's Security Money Deposit-Scheme Expenditure

340100205 340100205 Supplier’s Security Deposit- Municipal Fund

340100206 340100206 Supplier’s Security Money Deposit -Specific Grants

340100207 340100207 Supplier’s Security t Money Deposit -Special Funds

340100208 340100208 Supplier’s Security Money Deposit-Scheme Expenditure

3401003 Retention Money 340100301 340100301 Contractor's Retention Money Deposit - Municipal Fund

340100302 340100302 Contractor's Retention Money Deposit -Specific Grants

340100303 340100303 Contractor's Retention Money Deposit -Special Funds

340100304 340100304 Contractor's Retention Money Deposit- Scheme Expenditure

340100305 340100305 Supplier’s Retention Deposit- Municipal Fund

340100306 340100306 Supplier’s Retention Money Deposit -Specific Grants

340100307 340100307 Supplier’s Retention Money Deposit- Special Fund

340100308 340100308 Supplier’s Retention Money Deposit-Scheme Expenditure

3402001 Deposits against Rental

3402002 Deposits against Water

3402003 Deposits against Auction


Detail head Description Code Ledger

3501001 Contractor Control Accounts 350100101 350100101 Contractor ‘s Control Accounts-Municipal Fund

350100102 350100102 Contractor’s Control Accounts-Specific Grant

350100103 350100103 Contractor’s Control Accounts-Special Fund

350100104 350100104 Contractor’s Control Accounts-Scheme Expend.

3501002 Contractor’s Advance Control Accounts 350100201 350100201 Contractor’s Advance Control Accounts-Municipal Fund

350100202 350100202 Contractor’s Advance Control Accounts-Special Grant

350100203 350100203 Contractor’s Advance Control Accounts- Special fund

350100204 350100204 Contractor’s Advance Control Accounts- Scheme Expenditure

3501003 Suppliers Control Accounts 350100301 350100301 Suppliers Control Accounts-Municipal Fund

350100302 350100302 Suppliers Control Accounts-Specific Grant

350100303 350100303 Suppliers Control Special Fund

350100304 350100304 Suppliers Control Accounts-Scheme Expenditure

3501004 Suppliers Advance Control Accounts 350100401 350100401 Suppliers Advance Control Accounts-Municipal Fund

350100401 350100401 Suppliers Advance Control Accounts-Specific Grant

350100401 350100401 Suppliers Advance Control Accounts-Special Fund

350100401 350100401 Suppliers Advance Control Accounts-Scheme Expenditure

3501005 Creditors For Expenses 350100501 350100506 Irsad ahmed firm


Detail head Description Code Ledger

3501101 Gross Salary Payable 350110100 350110100 Gross Salary Payable

3501102 Net Salary Payable 350110200 350110200 Net Salary Payable

3501103 Salaries Unpaid Payable

3501104 P.F. Payable 350110401 350110401 EPF Nigam Share for Contractual Employee (13.61%)

350110402 350110402 CPF Nigam Share for Permanent Employee (10%)

350110403 350110403 Recoveries Payable - CPF Employee Share (10%)

350110404 350110404 Recoveries Payable - GPF/ PF Employee Share

350110405 350110405 EPF for Contractual Staff (12%)

350110406 350110406 PF Loan Recovery

350110407 350110407 PF payable (Gross)

350110408 350110408 EPF payable (Gross)

3501105 Contribution to Municipal Pension Fund


Payable

3501106 Contribution to Other Pension Fund Payable 350110600 350110600 Contribution to Other Pension Fund Payable

3501107 Pension & Gratuity Payable 350110701 350110701 Pension Payable

350110702 350110702 Gratuity Payable

3501108 Welfare Funds

3501109 Leave Salary Payable

3501110 Bonus payable

3501199 Other Employee Liabilities Payable 350119901 350119901 Medical rembursment Payable

350119902 350119902 Arrear salary payable


Detail head Description Code Ledger

350119903 350119903 Mother allowance payable

3501201 Loans

3502001 Recoveries Payable -Employees 350200101 350200101 Recoveries Payable - Subscription to Provident Fund for CMO

350200104 Recoveries Payable - Subscription to Provident Fund for


350200104
Officers & Staffs on Deputation

350200106 Recoveries Payable - Subscription to Provident Fund for


350200106
Contingent Staff

350200107 350200107 Recoveries Payable - Insurance Premium

350200108 350200108 Recoveries Payable - Court Attachments

350200109 350200109 Recoveries Payable - Loan Recovery

350200110 350200110 Recoveries Payable Housing Loan to Employees

350200111 350200111 Recoveries Payable Vehicle Loan to Employees

350200112 350200112 Recoveries Payable Cycle Loan to Employees

350200113 350200113 Recoveries Payable Festival Advance to Employees

350200114 350200114 Recoveries Payable Interest due from Employees Loans

350200115 350200115 Recoveries Payable – TDS – Salaries

350200116 350200116 Recoveries Payable – Profession Tax – Salaries


Detail head Description Code Ledger

350200199 Recoveries Payable – Employees-Others Recoveries from


350200199
employees

3502002 Recoveries Payable - Statutory Deductions 350200201 350200201 TDS (IT) from Contractors/ Suppliers

350200202 320200202 VAT Deducted Payable

350200203 320200203 Professional Tax

350200204 320200204 GST from Contractor/Supplier

350200299 320200299 Recoveries Payable - Other Statutory Deduction

3502099 Recoveries Payable - Other Recoveries

3503001 Cess Payable

3503002 Court Attachments

3503003 VAT Payable

3503004 Duty on Transferof Properties payable

3503005 Share in Entertainment Tax payable

3503006 Other Government Dues Payable

3504001 Refunds payable - Propoerty Taxes 350400101 350400101 Refunds payable - Holding Tax

350400102 350400102 Refunds payable - Water Tax


Detail head Description Code Ledger

350400103 350400103 Refunds payable - Latrine Tax

350400104 350400104 Refunds payable - Education Cess

350400105 350400105 Refunds payable - Health Cess

3504002 Refunds payable - Other Taxes 350400201 350400201 Refunds payable - Drainage Tax

350400202 350400202 Refunds payable - Advertisement Tax

350400203 350400203 Refunds payable - Profession Tax

350400204 350400204 Refunds payable - Tower Tax

350400205 350400205 Refunds payable - Lighting Tax

350400299 350400299 Refunds payable - Other Taxes -Others

3504003 Refund Payable - User Charges 350400301 350400301 Refund Payable - Water Charges

350400399 350400399 Refund Payable - Other User Charges

3504004 Refund Payable - Fees 350400401 350400401 Refund Payable - License Fee

350400499 350400499 Refund Payable - Other Fee

3504005 Refund Payable - Rent 350400501 350400501 Refund Payable - Rent from Civic Amenities

350400502 350400502 Refund Payable - Rent from Office Buildings

350400503 350400503 Refund Payable - Rent from Guest Houses

350400504 350400504 Refund Payable - Rent from Lease on Lands

350400505 350400505 Refund Payable -from Lease rentals Other

350400599 350400599 Refund Payable - Other Rents

3504006 Refund Payable - Grants

3504007 Refund Payable - Attached Properties

3504008 Refund Payable - Deposit Works


Detail head Description Code Ledger

3504099 Refund Payable - Others

3504101 Advance Collection of Revenues - Property


350410101 350410101 Advance Collection of Revenues -Holding Tax
Taxes

350410102 350410102 Advance Collection of Revenues -Water Tax

350410103 350410103 Advance Collection of Revenues -Latrine Tax

350410104 350410104 Advance Collection of Revenues - Education Cess

350410105 350410105 Advance Collection of Revenues - Health Cess

3504102 Advance Collection of Revenues - Other


350410201 350410201 Advance Collection of Revenues -Drainage Tax
Taxes

350410202 350410202 Advance Collection of Revenues - Advertisement Tax

350410203 350410203 Advance Collection of Revenues -Profession Tax

350410204 350410204 Advance Collection of Revenues -Tower Tax

350410205 350410205 Advance Collection of Revenues -Lighting Tax

350410299 350410299 Advance Collection of Revenues - Other Taxes -Others

3504103 Advance Collection of Revenues - User


350410301 350410301 Advance Collection of Revenues -Water Charges
Charges

350410399 350410399 Advance Collection of Revenues -Other User Charges

3504104 Advance Collection of Revenues - Fee 350410401 350410401 Advance Collection of Revenues -License Fee

350410402 350410402 Advance Collection of Revenues - Advertisement Fees

350410499 350410499 Advance Collection of Revenues -Other Fee

3504105 Advance Collection of Revenues - Rent 350410501 350410501 Advance Collection of Revenues - Rent from Civic Amenities

350410502 350410502 Advance Collection of Revenues - Rent from Office Buildings


Detail head Description Code Ledger

350410503 350410503 Advance Collection of Revenues - Rent from Guest Houses

350410504 350410504 Advance Collection of Revenues - Rent from Lease on Lands

350410505 350410505 Advance Collection of Revenues - Lease Rents Other

350410599 350410599 Advance Collection of Revenues - Other Rents

3504199 Advance Collection of Revenues - Other

3508001 Liability in respect of Stale Cheque

3508002 Lease Charges Payable

3508003 Hire Purchase Advance

3508004 Interest Control Receivables-Hire Purchase

3509001 Sales Proceeds - Attached Properties

3509002 Sales Proceeds - Stores

3601001 Provisions for Expenses- Contractors

3601002 Provisions for Expenses-Suppliers

3601003 Provisions for Expenses-Others

3602001 Provision for Interest Accrued and not due

3603001 Stores

3603003 Investment
month gross payment
oct, 2018 182615 21913.8 235777
1651388 53162
182615
sln section No. of StafTotal PF PF loan GLI TA Adj
1 officer 22 2,066,703.00 189,653.00 1,740.00
2 a/c 7 368,388.00 32,044.00 350.00
3 esstt & health 46 2,627,159.00 296,308.00 40,950.00 3,650.00
4 eng 3 143,916.00 14,044.00 150.00
5 anukampa 38 974,156.00 77,173.00
6 computer 27 501,384.00 38,880.00
143 6,681,706.00 648,102.00 40,950.00 5,890.00 -

750,094.00
QR P. Tax I tax Mother all Total Ded Total Ded PayabPayable CPF(N share)
1,565.00 111,500.00 304,458.00 302,893.00 1,762,245.00 13,653.00
4,500.00 36,894.00 36,544.00 331,494.00 2,044.00
2,560.00 30,000.00 7,600.00 381,068.00 374,858.00 2,246,091.00 5,008.00
14,194.00 14,044.00 129,722.00 2,044.00
60.00 77,233.00 77,173.00 896,923.00 77,173.00
38,880.00 462,504.00 43,878.00
4,185.00 - 146,000.00 7,600.00 852,727.00 805,512.00 5,828,979.00 143,800.00

648102
38880
609222

44096.4
1,565.00
350.00
6,210.00
150.00
60.00
38,880.00

cpf gpf
143800 43878 99922 509300

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