*REVISED HOA's in terms of GO Ms No. 69 Fin(Budget-I)Dept Dt 14.08.2019*
*010 Salaries*
011 Pay
012 Allowances
013 Dearness Allowance
014 Sumptuary Allowance
015 Interim Relief
016 House Rent Allowance
017 Medical Reimbursement
018 Encashment of Earned Leave
019 Leave Travel Concession
*020 Wages*
021 Part Time Contingent Employees
022 Full Time Contingent Employees
023 Daily Wage Employees
024 Hourly Wage Employees
*030 Overtime Allowance*
031 Overtime Allowance
032 Night Duty Allowance
*040 Pensionary Charges*
041 Pensions
042 Gratuities
043 Medical Reimbursement
*050 Rewards*
051 Rewards
052 Awards
053 Trophies/Mementoes
*060 GIA Salaries*
061 GIA Pay
062 GIA Allowances
063 GIA Dearness Allowance
065 GIA Interim Relief
066 GIA House Rent Allowance
067 GIA Medical Reimbursement
068 GIA Encashment of Earned Leave
069 GIA Leave Travel Concession
*070 Work Charged Establishment Salaries*
071 WC Pay
072 WC Allowances
073 WC Dearness Allowance
075 WC Interim Relief
076 WC House Rent Allowance
077 WC Medical Reimbursement
078 WC Encashment of Earned Leave
*090 Arrear Pensions*
091 Arrear Pension
093 Arrear DA
094 Arrear IR
*100 Arrear Salaries*
101 Arrear Pay
102 Arrear Allowance
103 Arrear DA
105 IR Arrear
106 Arrear HRA
*110 Domestic Travel Expenses*
111 Travelling Allowance
112 Bus Warrants
113 T.A./D.A. to Non-Official Members
114 Fixed Travelling Allowance
115 Conveyance Allowance
116 TA/DA to Work Charged Employees
*120 Foreign Travel Expenses*
121 Foreign Travel Expenses
122 Foreign Travel TA/DA to non- official members
*130 Office Expenses*
131 Service Postage and Telephone
133 Water and Electricity Charges
134 Hiring of Private Vehicles
135 OE – Consumables/Stationery
136 OE – Maintenance/ Minor Repairs
137 OE – Administrative Expenses
138 OE – Internet Charges
139 OE – Mobile Services/ Call Charges
*140 Rents, Rates and Taxes*
141 Rents, Rates and Taxes
*150 Royalty*
151 Royalty
*160 Publications*
161 Publications
162 Purchase of Books, Magazines and Periodicals
*170 Training*
171 Training/Course Fees
172 Training Expenses – Employees
173 Honorarium to Trainers/Payment to Trainers
174 Meetings/Workshops Expenses
175 Departmental Training Programs to Employees
176 Department Training programs to non-employees
177 Exposure Visits
*200 Other Administrative Expenses*
201 Conferences, Seminars
202 Functions & Events
203 Hospitality & Entertainment
204 Protocol Expenses for Dignitaries
205 Accommodation & Travel (Non- employees)
206 Investigation Expenses
207 Medical Expenses (Non- Employees)
*210 Supplies and Materials*
211 Materials and Supplies
212 Drugs and Medicines
213 Purchase of Office Hardware & Peripherals
214 Fee of Software Licenses
215 AMC Charges – Hardware
216 AMC Charges – Software
217 Purchase of Furniture & Fixtures
218 Transportation of Materials
219 Software Development
*220 Arms and Ammunition*
221 Arms and Ammunition
*230 Cost of Ration/Diet Charges*
231 Diet Charges
232 Cooking Charges
233 Ration Charges
234 Cook-cum-Helpers
*240 Petrol, Oil and Lubricants*
241 Charges towards Office Vehicles
242 Charges towards Other purposes
*250 Clothing, Tentage and Store*
251 Clothing
252 Providing Uniforms
253 Stitching Charges
254 Shoes
255 Tentage Charges
256 Store Charges
*260 Advertisements, Sales and Publicity Expenses*
261 Advertisements – Print Media
262 Advertisements – Electronic Media
263 Outdoor Advertisements
264 Sponsorships/Publicity
265 Promotional Expenses
266 Trade Fairs
*270 Minor Works*
271 Minor Works
272 Maintenance
274 H.T.C.C Charges
275 Buildings
278 Emergency Repairs
*280 Professional Services*
281 Pleaders Fees
282 Payments to Home Guards
283 Payments to Anganwadi Workers
285 Sanitation Workers
286 Honorarium to V.R.A's
287 Payments to Direct Individual Professionals
288 Individual Professionals engaged
– 3rd party
289 Service Based Professional Services
*290 Other Professional Services*
291 Payments to Asha Workers
292 Payments to Archakas
293 Payments to Village Volunteers
294 Payments to Ward Volunteers
295 Payments to Tribal Community Health Workers
296 Payments to Gopalmitras
297 Honorarium/Lump sum Salary to Nominated Posts/Advisors
*300 Other Contractual Services*
301 Individual Contract Employees
302 Outsourcing Employees through agencies
303 TA/DA to Contract Employees
304 Contract Services through 3rd party firms
*310 Grants-in-Aid*
311 Grants-in-Aid towards Salaries
312 Other Grants-in-Aid
313 Per-capita Grants
314 Seigniorage Grants
315 TA/DA to GIA Employees
316 Payments to Beneficiaries in Calamities/ Notified Events
317 Ex-gratia Payments (Accidental Death / Compassionate Appointments)
318 Obsequies Charges
319 Grants for Creation of Capital Assets
*320 Contributions*
321 Contributions towards CPS
322 Contributions towards EHS
323 Other Contributions
*330 Subsidies*
331 Subsidies to Individual Beneficiaries
332 Subsidies to Organizations
333 Incentives to Individual Beneficiaries
334 Incentives to Organizations/Industries
*340 Scholarships and Stipends*
341 Maintenance Fees (MTF)
342 Reimbursement of Tuition Fees (RTF)
343 Stipends
344 Other Scholarships
*350 Scheme/Project based Assistance*
351 EAP – Organizations
352 EAP – Beneficiaries
353 Payment to WUA - Para Workers
354 3rd Party Consultancy Works
355 Training and Exposure Visits
*360 Fees, Fines & Refunds*
361 Accreditation Fees
362 Fees paid for Services
363 Fines
364 Refunds
*410 Secret Services Expenditure*
411 Secret Services Expenditure
430 Suspense
431 Purchases – Dr.
432 Stock – Dr.
433 Miscellaneous P.W. Advances – Dr.
434 Workshop Suspense – Dr.
*450 Interest*
451 Interest towards OMB
452 Interest towards NABARD
453 Interest towards EAP
454 Interest towards REC/PFC
455 Interest towards NCDC
456 Other Interest Payments
*500 Other Charges*
501 Compensation (Non – R&R)
502 R&R Cash Benefits
504 Cosmetic Charges
*510 Motor Vehicles*
511 Maintenance of Office Vehicles
512 Purchase of Motor Vehicles
520 Machinery and Equipment
521 Purchase of Machinery & Equipment
522 Purchase of Tools & Plants
523 Repairs & Maintenance to Machinery & Equipment
*530 Major Works*
531 Major Works
532 Lands (Non R&R)
533 Buildings
534 Price Adjustment
535 R&R Works
536 Land Acquisition for R&R Works
*540 Investments*
541 Investments
560 Repayment of Borrowings
561 Repayment of Borrowings
*630 Inter Account Transfers*
631 Inter Account Transfers
640 Write Off and Losses
641 Write Off
642 Losses
*700 Deduct – Recoveries*
701 Receipts and Recoveries on Capital Account
702 Receipts and Recoveries due on Tools and Plants
703 Suspense Credits
704 Purchases – Cr.
705 Stock – Cr
706 Miscellaneous P.W. Advances – Cr.
707 Workshop Suspense – Cr.
711 Karnataka Share
732 Deduct – Share recovered from Karnataka Electricity Board
733 Deduct – Royalty recovered from Karnataka Electricity Board
*800 User Charges*
802 User Charges – Transport Facility
803 User Charges – Travelling Allowance
804 User Charges – Utility Payments
806 User Charges – Advertisements, Sales and Publicity Expenses
807 User Charges – Maintenance
811 User Charges – Materials & Supplies
812 User Charges – Petrol, Oil & Lubricants
814 User Charges – Purchases
815 User Charges – IT Related Purchases
816 User Charges – IT Related Services
