Explanatory - General information
The Group of the transaction and its alphabetic identification in the 10 digit codes are as follows:-
(a) Assets - " A "
(b) Liabilities - " L "
(c) Income - " I "
(d) Expenditure/Cost - " C "
The Asset and Liabilities codes are classified as per the published heads of the Balance Sheet, as Main Head and Sub-Head and the item code.
The Main Head and the Sub-Head in respect of the Assets and Liabilities Codes are as follows:
Main Head/Sub-Head in respect of Liabilities:
002 Capital Reserves
201 Capital Reserves
202 Capital Assets Replacement Reserve
003 Revenue Reserves
301 General Reserves
302 Revenue Account General
303 Reserve for Development & Repayment of Loans & Contingencies
005 Depreciation on Capital Assets
006 Capital Debts
007 Pension & Other Funds
701 Pension Fund
702 General Provident Fund
703 HBA Special Family Benefit Fund
704 General Insurance Fund
705 Employees Welfare Fund
706 Family Security Fund
707 Escrow Fund
Main Head/Sub-Head in respect of Liabilities:
008 Current Liabilities
801 Salaries & Wages
802 Exgratia Payable under VRS
803 Creditors for Stores
804 Accrued Expenses
805 Unadjusted Sale proceeds of unclaimed goods & Surplus Materials
806 Miscellaneous Creditors & Credit Balances
807 Deposits from Merchants & Others
Main Head/Sub-Head in respect of Assets:
021 Capital Assets at Original Cost
022 Investments
023 Current Assets
001 Stores and Materials
002 Sundry Debtors
003 Deposits
004 Accrued Interest
005 Payment in Advance and Debit Balances
006 Balance at Bank
007 Cash on Hand
Separate Head
031 Transaction regarding Funds
701 Pension Fund
702 General Provident Fund
703 HBA Special Family Benefit Fund
704 General Insurance Fund
705 Employees Welfare Fund
706 Family Security Fund
707 Escrow Fund
Similarly, the Income and Expenditure Codes are classified as per the published heads of Revenue Account.
Main Head
1 Cargo Handling and storage
2 Port and Dock Facilities for shipping (including Pilotage)
3 Railway Working
4 Rentable Lands and Buildings
5 Management and General Administration
6 Finance and Miscellaneous Income/Expenditure
7 Transfer to /Appropriations from - Revenue Account
5. The classification of codes in the new system should be made as follows:
(a) In Respect of Asset and Liabilities
|
Main Head |
Sub Head |
Alphabetic Identification |
RespectiveCode |
|---|---|---|---|
|
xxx |
xxx |
A or L as the case may be |
xxx |
(b) In Respect of Income
|
Principal Activity |
Department Budget Centre Identification @ |
Sub Activity |
Alphabetic Identification |
IncomeCode |
|---|---|---|---|---|
|
x |
xx |
xxx |
I |
xxx |
@ The respective Departments (with relevant identification) which are responsible for the collection of Income are as follows:-
Cargo Handling Charges related to the Traffic Department 11
Port & Dock Charges - related to the Marine Department 31
Railway Workings - related to the Traffic Department - 11
Estate Rentals - related to the Engineering Department (CB) 43
Finance & Miscellaneous Income Budget Centre (76)
(c) In Respect of Expenditure
|
Principal Activity |
Department Budget Centre Identification |
Type of Expenditure |
Alphabetic Identification |
Cost Centre Code |
|---|---|---|---|---|
|
x |
xx |
xxx |
C |
xxx |
APPENDIX I
CLASSIFICATION & CODING OF REVENUE EXPENDITURE IN
BUDGET CENTRE LEDGER
Classification of Departments Budget Centre Ledger Codes
Operating Departments 10 - 39
Engineering Departments 40 - 59
Administrative Departments 60 - 75
Finance and Miscellaneous Expenditure 76
Operating Departments Budget Centre Codes (10 - 39)
Traffic Department - General 11
Traffic Department - Railways 13
Marine Department - General 31
Marine Department - Port Fire Service 32
Engineering Departments Budget Centre Codes (40 - 59)
Engineering Department - Dredging, Salvage
and Marine Survey 42
Engineering Department - Civil 43
Engineering Department - Railways 44
Engineering Department - Mechanical 51
Engineering Department - Electrical 53
Administrative Departments Budget Centre Codes (60 - 99)
Chairman's & Secretary's Department 61
Central Industrial Security Force 62
Medical Department 64
Stores Department 66
Finance Department 68
Electronic Data Processing Centre 69
Finance and Miscellaneous
Expenditure 76
-OooOooO-
APPENDIX - II
CLASSIFICATION & CODING OF EXPENDITURE BY TYPES
Particulars Expenditure Type Code
Salaries and Wages 100 - 199
Stores 200 - 299
General Expenses 300 - 399
Sundry Expenses 400 - 699
Finance & Miscellaneous Expenditure 750 - 794
Revenue Clearing Accounts 796 - 800
Type of Expenditure Type Explanation Code
I. SALARIES & WAGES (100 - 199)
Salaries & Wages General 101
Over Time Allowance - General 108
Salaries & Wages - Operation of Plant 110
Over Time Allowance - Operation of plant 118
Over Time Allowance - Repairs and Maintenance 124
Salaries & Wages - Repairs & Maintenance 130
Salaries & Wages - Encashment of E.L. 151
Salaries & Wages - Arrears 160
Salaries & Wages Productivity Linked Reward 161
II. STORES (200 299)
Stores General 201
Stores - Stationery & Printing 202
Stores Medicines 203
Stores - Surgical & Medical Instruments 204
Stores Uniform (Including stitching charges & 205
foot wear).
Stores - Chemicals for hospital 208
Stores - Linen Items for Hospital 209
Stores - Operation of Plant 210
Stores - Repairs & Maintenance 230
III. GENERAL EXPENSES (300 - 399)
Telegraphs, Postage & Revenue Stamps 310
Travelling Allowances - Official 320
Travelling Allowances - Training 321
Travelling Allowances Medical Treatment 322
Leave Travel Concessions 330
Medical Expenses of Retired Employees referrals - 334
Medical Expenses (including reimbursements) 335
Hospital diet charges 336
Payment under Workmen's Compensation Act 340
Purchase of Furniture, Office Equipments, etc. 350
Miscellaneous Expenses 370
New Minor Works 380
IV. SUNDRY EXPENSES (400 - 699)
Claim for Goods 412
Hire of vehicles and transport charges 413
Charges for Hiring of Tugs 414
Charges for hiring of Patrol Boats - 415
Charges for hiring of Pilot Launches - 416
Water Charges 450
Electricity Charges 481
Sundry Expenses - Operation of Plant 570
Sundry Expenses - Repairs & Maintenance 580
Repairs & Maintenance through contracts 581
Advertisement & Publicity 588
Office Machine hire and Servicing 589
Cost of Books/Journals 590
Trustees Fees & Allowances (Including TA) 611
Entertainment 612
Port Security 613
Sundry expenses - Cargo/Vessel related services 614
Scholarships, Awards and Prizes 615
Legal charges 617
Printing & Publishing 618
Telephones 619
Training Expenses 620
Research & Development Expenses 621
Professional Service charges 631
Port's Contribution to E.S.I Scheme -680
Audit & Accountancy 681
Insurance 682
Rates & Taxes 683
Donations & Contributions 684
Licence Fees 685
Fringe Benefit Tax 686
Rent paid on leased buildings 687
Expenditure on Port Schools 688
Expenditure pertaining to IPA 689
Expenditure on cyclone, Earthquake,Tsunami, etc., 690
Un-adjustable portion of Service Tax 691
Depreciation 699
V. OTHERS (700 - 749)
Inter-Departmental charges & Transfers
- Salaries and Wages(Rep & Mtc.) 711
Stores (Rep & Mtc.) 712
Overheads 713
VI. FINANCE AND MISCELLANEOUS EXPENDITURE (750 - 794)
Ex-gratia Payment on VRS 752
Pension Payments 754
Contribution to New Pension Fund Scheme 755
Payment of Pension 756
Contribution to Socio Economic Development 757
Bank Commission and charges 758
Contribution to Corporate Social Responsibility Fund 759
Interest on Loan from Government of India 761
Interest on Loan from Other Major Port 763
Interest on Loan from Other Institution 764
Stores Adjustments (Shortage of Stock only) 775
Loss on sale /Redemption of Investments 776
Loss on Disposal of Capital Assets 777
Loss on Disposal of Stores/Others 778
Expenditure relating funds other than GPF, Pension fund and Gratuity fund 779
Expenditure relating to previous years -
Salaries & Wages 786
Expenditure relating to previous years -
Expenditure relating to previous years Depreciation 794
Expenditure relating to previous years Others 795
APPENDIX - III
CLASSIFICATION & CODING OF EXPENDITURE IN COST
CENTRE
LEDGER
Principal Activity and Code Cost Centre Ledger Codes
1 Cargo Handling and storage 001 - 099
2 Port and Dock Facilities for shipping
(including Pilotage) 100 - 199
3 Railway Working 200 - 249
4 Rentable Lands and Buildings 250 - 299
5 Management and General Administration 300 - 399
6 Finance and Miscellaneous Expenditure 476
7. Appropriations From Revenue Account 900 - 910
1. PRINCIPAL ACTIVITY: CARGO HANDLING AND STORAGE
(001 099)
Code and particulars Cost Centre Explanation
Code
001. SUB-ACTIVITY: Handling and storage of General cargo at sheds and wharves
(001 - 029)
a) Expenditure on Wharves, Transit sheds and Building:
Transit sheds and Buildings at Wharf -Zone A 014
Transit Sheds and Buildings - Zone B 018
Jetties and Piers - Zone B 021
Quays and Berths (South Break Water) 024
Fumigatorium 027
002. SUB-ACTIVITY: Ware Housing (030 - 039)
Warehousing Establishment 034
Expenditure on Warehouses 037
Ele. Supply to Traffic- Open spaces for
storage of cargoes 038
003. SUB-ACTIVITY: Cranes, Forklifts and other handling Equipments (040 - 059)
Wharf Cranes 040
Mobile Cranes 044
Forklift Trucks 048
Front End Loaders 052
1. PRINCIPAL ACTIVITY: C
CARGO HANDLING AND STORAGE (001 099)(Continued)
Top Lift Truck 054
Other Cargo Handling Equipments 055
Weigh Bridges and Weighing Machines 057
004. SUB-ACTIVITY: Coal Jetty and Installations (060 -069)
Expenditure on Coal Jetty 065
005. SUB-ACTIVITY: Oil Jetty and Installations (070 - 074)
Expenditure on Oil Jetty 070
Oil Pipe Lines 073
006. SUB-ACTIVITY: Ferry Service (075 - 079)
Ferry Service - C 075
007. DEPARTMENTAL OVERHEADS (080 - 099)
Traffic Department - Office Establishment 080 90% Cargo Handling & Storage Deptt. O.H.-
C.C.080. 10% Railway working - Deptt. O.H.- C.C.220.
Traffic Department - Motor Vehicles 085
Road Maintenance 090 Fixed % shall be transferred from C.C.280 at the end of the year.
Refund/Adjustment of excess cargo related charges 091
Traffic Department - Trade Promotion 092
New Minor Works-Cargo Handling and Storage 095
Depreciation - Cargo Handling and Storage. 098
2. PRINCIPAL
ACTIVITY: PORT AND DOCK FACILITIES FOR SHIPPING (INCLUDING PILOTAGE) (100 - 199)
001. SUB-ACTIVITY: Towing, Berthing and Mooring (100 - 119)
Operation & Maintenance of Tug Porunai 100
Operation & Maintenance of Tug Indira Gandhi 106
Operation & Maintenance of Tug Thiruvalluvar 107
Operation & Maintenance of Tug Pearl city 108
Operation & Maintenance of M.T. Tuticorin 109
002.SUB-ACTIVITY:Maintenance of Dry Dock,Slip Way etc., (120-124)
Dry Dock at Extension Port 120
003. SUB-ACTIVITY: Pilotage (125-139)
Operation & Maintenance of M.L. Bharathi 126
Operation & Maintenance of M.L. Cholan 127
Operation & Maintenance of M.L. Veeravanchi 128
Operation & Maintenance of M.L.Tuticorin 129
Hiring of Pilot Launches 130
Operation & Maintenance of M.L. Nallathanni 131
2. PRINCIPAL ACTIVITY: PORT AND DOCK FACILITIES FOR SHIPPING
(INCLUDING PILOTAGE) (100 - 199)(Continued)
Pilot Office - Establishment 132 60% C.C.132. 40% C.C.188
Signal Station 135
Navigational Aids - Buoys, Beacons, etc. 137
004. SUB-ACTIVITY: Berth/Dock Facilities (140 - 149)
a) Docks & Harbour Walls(including revetment) 148
005. SUB-ACTIVITY: Port Services - Dredging, Marine Survey and other services
(150 - 164)
Operation & Maintenance of Pollution Control System 150
Maintenance of Dredging 151
Operation & Maintenance of Mud Punts & Dumb
Barges-Barge Saharam. 152
Operation & Maintenance of Oil
Spill Response Equipment - 153
Operation & Maintenance of Marine Survey Launches & Survey 154 M.L. Pearlin boats
Marine Survey Office - Establishment & General 160
Repairs & Maintenance of Break Waters 162
006. SUB-ACTIVITY: Water supply to shipping (165 - 169)
Operation & Maintenance of Water Barge "KAVERI" 165
Operation & Maintenance of Water Barge "VAIGAI" 166
Operation and Maintenance of water Barge "MAHANANDHA" 167
Water supply (including Maintenance of pipelines
for water supply) 168
(includes Salaries & Wages
of staff engaged in Water supply, Operation &
Maintenance of Reservoirs tanks and Water lines, Water charges, Sundry
stores like hose, etc.)
007. SUB-ACTIVITY: Miscellaneous ship Handling Facilities (170-179)
Operation & Maintenance of Motor Launches (others) 170
Operation & Maintenance of Mooring Launches 173 MB Veena & MB Meera
Operation & Maintenance of other small boats and vessels 176
Operation & Maintenance of Dolphin-100 T
Oil Bilge water collection barge 177
Other facilities 178
008. SUB-ACTIVITY: Fire Fighting (180 - 184)
Fire Station 180
Fire Service - Motor vehicles 182
Operation and maintenance of Fixed fire fighting system 183
2. PRINCIPAL ACTIVITY: PORT AND DOCK FACILITIES FOR SHIPPING
(INCLUDING PILOTAGE) (100 - 199) (Continued)
009. DEPARTMENTAL OVERHEADS (185 - 199)
Deputy Conservator's Office Establishment 188 60% C.C.132 40% C.C.188
Deputy Conservator's Office Motor vehicles 190
Refund /Adjustment of excess collection of Vessel related charges 191
New Minor Works Pilotage 195
New Minor works - Port and dock facilities
for shipping (excluding pilotage) 196
Depreciation Dredging 197
Depreciation - Pilotage 198
Depreciation - Port and dock facilities for shipping (excluding pilotage and Dredging) 199
3. PRINCIPAL ACTIVITY: RAILWAY WORKING (200 - 249)
001. SUB-ACTIVITY: Operation & Maintenance of Locomotives, Maintenance of
Permanent Way, Station Yards and Sidings, etc. (200 - 219)
Operation and Maintenance of Locomotives 200
Maintenance of Permanent Way 205
Maintenance of Station Yards and Siding 210
002. DEPARTMENTAL OVERHEADS (220 - 249)
Traffic Department - Office Establishment 220 10% of Traffic Department Office Establishment.
Refund/adjustment of excess collection of railway earnings 221
New Minor works - Railway working 225
Depreciation - Railway working 235
4. PRINCIPAL ACTIVITY: RENTABLE LANDS AND BUILDINGS
(250 - 299)
001. SUB-ACTIVITY: Residential Quarters - Maintenance & Sanitation (250 - 264)
Residential Quarters 250
Free units to employees in Residential Quarters 251
Chairman's Quarters - Zone`B' 254
Coal Mazdoor's Buildings - Zone`B' 256
Harbour Bungalow 258
Residential Quarters - General facilities and Sanitation 260
4. PRINCIPAL ACTIVITY: RENTABLE LANDS AND BUILDINGS
(250 299)
002. SUB-ACTIVITY: Non-Residential Area-Maintenance and sanitation (265 - 279)
Shopping Centre 275
003. DEPARTMENTAL OVERHEADS (280 - 299)
Road Maintenance 280
(The whole expenditure
shall be booked against this cost Centre code and a fixed percentage will
be transferred to cost Centre code 090 at the end of the financial year.)
Plantations 285
Other facilities 290
Refund/Adjustment of excess collection of estate rental 291
Estate Officer's Establishment 292
New Minor works - Rentable Lands and buildings 295
Depreciation - Rentable Lands and buildings 298
5.GENERAL OVERHEADS: Management and General
Administration
(300 - 399)
001.SUB-OVERHEAD:Management & Secretarial Expenses (300 - 399)
Port Management 301
(To include Chairman's and
Deputy Chairman's salary and Office Expenses, Trustees fees ,
Maintenance of PABX, Telex, Teleprinter etc.)
Implementation & Monitoring of quality system
under ISO 9000 302
Secretary's Department Establishment 303
Secretary's Department Motor Vehicles 305
Vigilance Department Establishment 306
Towage & Mooring charges (Vessels
Foreign) - 307
Transfer from Pilotage Fees
Towage & Mooring charges (Vessels
Coasting) - 308
Transfer from Pilotage Fees
002. SUB-OVERHEAD: Port security (310 - 314)
C.I.S.F. - Establishment 310
C.I.S.F. - Motor Vehicles 311
Other Security services 313
International Ship and Port Facility Security (ISPS) code 314
5.GENERAL OVERHEADS: Management and General
Administration
(300 - 399)
003. SUB-OVERHEAD: Labour & Welfare Expenses (315 - 329)
Industrial Relation Office - Establishment 315
Expenditure on Canteen Facilities 318
School Buildings 322
Community Centre 324
Auditorium 326
Safety related expenditure 327
004. SUB-OVERHEAD: Medical Expenses (330 -339)
Medical Department Establishment 330
(To include expenditure
relating to salaries of C.M.O. & Office staff and
all Office related expenditures)
Medical Department - Motor Vehicles 332
Port First Aid Service 334
Occupational Health unit 335
Port Hospital 336
Town Dispensary 338
(The Expenditure relating to
salaries & wages, TA, LTC, of Medical
Officers and other staff attached to Port Hospital and Town Dispensary
shall be debited to respective cost centres. So also, the expenditure
relating to Hospital & Dispensary shall be debited to respective cost
centres.)
005. SUB-OVERHEAD: Stores Keeping (340 -344)
Stores department Establishment 340
006. SUB-OVERHEAD: Accounting and Auditing (345 - 349)
Accounts Department Establishment 345
Accounts Department - Motor Vehicles 347
007. SUB-OVERHEAD: Electronic Data Processing Centre (349)
E.D.P.Centre 349
008. SUB-OVERHEAD: Expenditure on Library, Buildings etc., (350 - 364)
Library 350
Information Centre 354
C.I.S.F. Barracks 356
Tuticorin Guest House 357
5.GENERAL OVERHEADS: Management and General
Administration
(300 399)
Expenditure on Head Office Buildings Zone `A' 360
Expenditure on Head Office Buildings Zone `B' 361
Expenditure on Office Buildings at Berths, Jetties and Piers 362
Other Buildings 364
009. SUB-OVERHEAD: Engineering Services (365-374)
Operation & Maintenance of Motor Vehicles under
Common Pool - Buses 367
Operation & Maintenance of Motor Vehicles under
common Pool - Lorries & other vehicles 369
(Others include Tractor & Road Rollers)
Common Pool - Inspection Vehicles 370
Field Workshop 371
Marine Workshop (Zone-B) 372
Automobile Workshop 373
010. SUB-OVERHEAD: Engineering Administration and Overheads (375 -384)
A. Engineering Department - Civil
Civil Engineering Department - Establishment 375
Civil Engineering Department - Motor Vehicles 377
B. Engineering Department - Mechanical & Electrical
Mechanical & Electrical- Establishment 380
Power supply to Street lights 381
Mechanical & Electrical- Motor Vehicles 382
Operation & Maintenance of Public Addressing system,
Equipments, Projectors etc. 383
Line Losses 384
011. SUB-OVERHEAD: Sundry Expenses (385 - 399)
Implementation of Apprentices Act 385
Refund/Adjustment of excess collection of income/balance payment 386
Prizes, Scholarships and Awards 388
Payments under Workmen's Compensation Act 394
New Minor works - Management and General Administration 395
Depreciation - Management
and General Administration 398
6. Finance and miscellaneous expenditure (476)
Finance and Miscellaneous Expenditure 476
transfer to revenue a/c. (non-operative in respect of expenditure codes)
8. Appropriations from Revenue Account
Revenue Account Appropriation Repayment of Loans 901
Revenue Account Appropriation General Insurance Fund 903
Revenue Account Appropriation Welfare Fund 904
Revenue Account Appropriation Family Security Fund 905
Revenue Account Appropriation
Capital Asset Replacement
Reserve 906
Revenue Account Appropriation Reserve for
Development & Repayment of Loans & Contingencies 907
Revenue Account Appropriation Pension Fund 908
APPENDIX - IV
CLASSIFICATION AND CODING OF INCOME IN GENERAL
LEDGER:
Code and Principal Activity General Ledger Code
1 Cargo handling and Storage 200 - 299
2 Port and Dock charges 300 - 399
3 Railway Earnings 400 - 419
4 Estate Rentals 420 439
5 Management & General Overheads Non-Operative in respect of Income.
6 Finance and Miscellaneous Income 501 575
8 Transfer to Revenue Accounts 576 579
Principal Activity: Cargo handling and storage (200-299)
001.Sub-Activity-Handling & Storage of Cargo (200-219)
Import Wharfage Berths 201
Containers 203
Containerized cargo 205
Export Wharfage - Berths 202
Containers 204
Containerized cargo 206
Transhipment charges 211
002. Sub-Activity: Storage of Goods in Warehouses and open area (220 - 229)
Rent for covered space 221
Rent for open space 222
Storage Charges on Empty and Loaded Containers
(Stored within the Security Wall) 223
003. Sub-Activity: Cranage,Fork-Lifts and other handling Equipments (230 - 249)
Hire charges for Wharf-cranes 230
Hire Charges for Floating cranes 232
Hire charges for Mobile cranes 234
Cranage charges (Vessels Foreign)
- 235
Transfer from Berth Hire charges
Cranage charges (Vessels
Coasting) - 236
Transfer from Berth Hire charges
Hire charges for Fork-Lift Trucks 238
Hire charges for Front End Loaders 240
1. Principal Activity: Cargo handling and storage (200-299)(Contd.,)
Hire charges for Top Lift Trucks 241
Hire charges for Other Cargo Handling Equipments 242
Hire charges for Barges and Lighters 246
004.Sub-Activity: Coal handling charges (250 - 254)
Import Wharfage - Coal Jetty 250
005.Sub-Activity: P.O.L. Handling charges (255 - 264)
Import Wharfage - Oil Jetty 255
Export Wharfage - Oil Jetty 257
006.Container Handing charges other than BOT Berths(261-265)
Container handling charges at Berths other than VII Berth - 261
007.Sub-Activity:Demurrage on General Cargo (275 - 279)
Demurrage on Cargo Imports 275
Demurrage on Cargo - Exports 277
008.Sub-Activity:Miscellaneous Income (280 - 289)
Weighment charges 280
Sundry and other charges 285
Cleaning Charges levied on cargoes 286
Passenger Toll 287
009.Sub-Activity:Income from Private Operators (290 - 299)
Initial Payment from BOT Operator apportioned 290
Royalty Fees (Cargo handling activity) 291
Revenue share from private cargo handling equipment/plant operators 292
License Fee from Operator of Ferry Service - 296
2. Principal-Activity: Port and Dock charges (including Pilotage Fees) (300 - 399)
001.Sub-Activity: Towage and Mooring Fees (300 - 310)
Tug Hire charges (Pilotage) 300
Tug Hire Others 306
002. Sub Activity: Dry Docking (311 - 314)
Dry Docking charges 313
003. Sub-Activity: Pilotage Fees (315 - 329)
Pilotage Fees on vessels - Foreign 315 (Including shifting Fees)
Capital Dredging Levy on Pilotage Fees (Vessels - Foreign) 316
Deemed Shipping Charges (Vessel Foreign) 317
Pilotage Fees on Vessels - Coasting 320 (Including shifting Fees)
Capital Dredging Levy on Pilotage Fees (Vessels - Coasting) 321
Deemed Shipping Charges (Vessels
Coasting) 322
1. Principal Activity: Cargo handling and storage (200-299)
004.Sub-Activity: Berth Hire Charges (330 - 344)
Berth Hire charges on Vessels Foreign 330
Capital Dredging Levy on Berth Hire Charges
(Vessels Foreign) 331
Anchorage Charges (Vessels Foreign) 332
Berth Hire Charges on Vessels Coasting 335
Capital Dredging Levy on Berth Hire Charges
(Vessels - Coasting) 336
Anchorage Charges (Vessels Coasting) 337
Berth Hire charges on P.O.L. Tankers - Foreign 340
Berth Hire charges on P.O.L. Tankers - Coasting 341
Capital Dredging Levy on Berth Hire Charges
(P.O.L. Tankers - Foreign)
342
Capital Dredging Levy on Berth Hire Charges
(P.O.L. Tankers - Coasting) 343
005.Sub-Activity: Port Dues (345 - 359)
Port Dues on Vessels - Foreign 345
Capital Dredging Levy on Port Dues (Vessels - Foreign) 346
Port Dues on Vessels - Coasting 350
Capital Dredging Levy on Port Dues (Vessels - Coasting) 351
Port Dues on Country Crafts 355
006.Sub-Activity: Water supply (360 - 369)
Water supply to Vessels by Barges 368
007.Sub-Activity: Salvage and Divers Fees (370 - 379)
Salvage Receipts 371
Divers Fees 373
008.Sub-Activity:Miscellaneous Income (380 - 399)
Hire of port Trust Flotilla 391
Cleaning Charges levied on Vessels- Berth 392
Inspection and Licence Fees 393
Other Receipts 395
3. Principal Activity: Railway Earnings (400-419)
001.Sub-Activity: Income out of Railway (400 - 419)
Earnings from shipping operation 401
Earnings from Private users 402
4. Principal Activity: Estate Rentals (420 - 439)
001.Sub-Activity: Income out of Rent (420 - 429)
Rent from Quarters 420
Outside Rent 423
Leased land 426
002.Sub-Activity: Miscellaneous Income (430 439)
Way Leave charges 430
Water Charges 435
Electricity charges 436
Overhead charges for supply of
electricity to Port Users/
Contractors excluding M/s. PSA SICAL and Residential Quarters 437
6. Principal Head: Finance and Miscellaneous Income (501-575)
Interest on Investments on General Reserve 501
Interest on Investments General Revenue 502
Interest on Investment Escrow Fund 503
Interest on House Building Advance 511
Interest on Conveyance Advance 512
Interest on Computer Advance 513
Profit on sale\Redemption of Investments 521
Profit on Disposal of Capital Assets 523
Profit on Disposal of Surplus/scrap/ unserviceable materials 526
Sale of unclaimed goods 527
Tuticorin Guest House 536
Hire of staff cars etc. 538
Telephone call charges (including Telex charges) 539
Income relating to funds other than GPF, Pension fund and Gratuity Fund 540
Centage charges 545
Sale of tender documents 546
Storage charges on stores sold in auction. 547
Stores adjustments (Excess in Stock taking) 548
Fees from private patients 549
Recoverable overtime expenditure from Contractors or others 550
Harbour Entry Fee - Visitors 551
Harbour Entry Fee - Vehicles 552
6. Principal Head: Finance and Miscellaneous Income (501-575)
Harbour Entry Fee - Private Equipments 553
Harbour Entry Fee - Others 554
Lapsed Deposits 561
Other Income 570
Penalties 571
Items pertaining to previous year 575
7. TRANSFER TO REVENUE ACCOUNTS (576 - 579)
Transfer from Capital Asset Reserve 576
Transfer from Capital Asset Replacement Reserve 577
Transfer from Reserve for Development and
Repayment of Loans and contingencies 578
Transfer from Foreign Exchange
Fluctuation Reserve 579
APPENDIX V
CLASSIFICATION AND CODING OF ASSETS AND
LIABILITIES IN
GENERAL LEDGER
Published Balance sheet Main Head General Ledger Code No.
Liabilities:
002 Capital Reserves 400 - 415
201 Capital Reserves
202 Capital Assets Replacement Reserve
003 Revenue Reserves 416 - 430
301 General Reserves
302 Revenue Account General
303 Reserve for Development & Repayment of Loans
& Contingencies
005 Depreciation on Capital Assets 431
006 Capital Debts 441 450
007 Pension & Other Funds 800 875
701 Pension Fund
702 General Provident Fund
703 HBA Special Family Benefit Fund
704 General Insurance Fund
705 Employees Welfare Fund
706 Family Security Fund
707 Escrow Fund
Published Balance sheet Main Head General Ledger Code No.
008 Current Liabilities 451 799
801 Salaries & Wages
802 Exgratia Payable under VRS
803 Creditors for Stores
804 Accrued Expenses
805 Unadjusted Sale proceeds of unclaimed goods &
Surplus Materials
806 Miscellaneous Creditors & Credit Balances
807 Deposits from Merchants & Others
APPENDIX V
Assets:
021 Capital Assets at
Original Cost 611 - 700
022 Investments 701 710
023 Current Assets 721 - 800
001 Stores and Materials
002 Sundry Debtors
003 Deposits
004 Accrued Interest
005 Payment in Advance and Debit Balances
006 Balance at Bank
007 Cash on Hand
031 Transaction regarding Funds 830 - 975
701 Pension Fund
702 General Provident Fund
703 HBA Special Family Benefit Fund
704 General Insurance Fund
705 Employees Welfare Fund
706 Family Security Fund
707 Escrow Fund
LIABILITIES
Published Balance General Ledger Explanation
Sheet Head Code Number
and Ledger Account
002 Capital Reserves
201 Capital Reserve 411
(Capital Reserve generally reflected the level of the Port Trusts own funds invested in existing Capital Assets (appropriate amount should therefore be transferred to the account from Revenue Reserve to take into account any additional capital expenditure financed from Revenue earnings)
APPENDIX V (Contd..)
202 Capital Assets Replacement Reserve. 412
(The amount to be credited is 3% on capital employed towards the reserve for replacement, rehabilitation and modernization of capital Assets. Contribution meeting capital expenditure may be diverted from the reserve if necessary.)
003 Revenue Reserves
301 General Reserves 416
302 Revenue Account General 421
(This account will be credited or
debited with the balances of Revenue Income and expenditure accounts at the end
of each year. The balance of this account after appropriation to or from
specific resources or funds will be transferred to the General Reserve)
303 Reserve for Development & 422
Repayment of Loans & Contingencies
(The amount to be credited to this Reserve is 3% on Capital Employed)
Escrow Fund Account 423
Corporate Social Responsibility Fund 424
005 Depreciation on Capital Assets
501 Provision for Depreciation. 431
006 Capital Debts
601 Loans from Government 441
604 Loans from Other
Institution 447
007 Pension & Other Funds
701 Pension Fund 860
Pension Fund Interest on Investment 861
Pension Fund Subscription from Other Organisation 863
Pension Fund Contribution from Revenue account 864
Pension Fund Due to Revenue Account/Other fund 865
Pension Fund Other Income 869
702 General Provident Fund 840
General Provident Fund Interest on Investment 841
General Provident Fund Interest Suspense A/c 842
General Provident Fund Subscription from Employees 843
General Provident Fund Contribution from Rev account 844
General Provident Fund Other Income 845
General Provident Fund Due to Rev Account/Other fund 846
General Provident Fund - Subscription of Deputationists (To other organisations) 847
APPENDIX V
703 HBA Special Family Benefit Fund 850
HBA Special F.B.Fund Interest on Investment 851
HBA Special F.B.Fund Subscription from Employees 853
HBA Special F.B.Fund Contribution from Revenue account 854
HBA Special F.B.Fund Due to Revenue Account/Other fund 855
HBA Special F.B.Fund Other Income
859
704 General Insurance Fund 800
General Insurance Fund Interest on Investment 801
General Insurance Fund Contribution from Revenue account 804
General Insurance Fund Due to Revenue Account/Other fund 805
General Insurance Fund Other
Income 809
705 Employees Welfare Fund 830
Employees Welfare Fund Interest on Investment 831
Employees Welfare Fund Subscription from Employees 833
Employees Welfare Fund Contribution from Revenue account 834
Employees Welfare Fund Due to Revenue Account/Other fund 835
Employees Welfare Fund Other
Income 839
706 Family Security Fund 820
Family Security Fund Interest on Investment 821
Family Security Fund Subscription from Employees 823
Family Security Fund Contribution from Revenue account 824
Family Security Fund Due to Revenue Account/Other fund 825
Family Security Fund Other Income 829
708 Gratuity Fund
Gratuity Fund 881
Gratuity Fund - Interest on Investment 884
Gratuity Fund - Contribution from Revenue Account 885
Gratuity Fund - Due to Revenue Account/Other Fund 886
Gratuity Fund - Other Income 887
008 Current Liabilities
801 Salaries and Wages Payable
Wages Payable 511
(The balance of this account will show the gross unpaid amount of salaries and wages including Trust's contribution to provident fund relating thereto.)
APPENDIX V
Unclaimed Wages 512
Provision for Ex-gratia payments in lieu of Bonus. 514
(This account will be credited at the end of each year with the amount of estimated liability for Ex-gratia payments in lieu of Bonus for the year. The Actual payments, when made in the subsequent year will be debited against the liability.)
802 Ex-gratia Payable under VRS
Ex-gratia Payable under VRS 467
803 Creditors for Stores
Sundry Creditors Account - General stores 516
(This represents the suspense head `Purchase' together with outstanding bill on account of direct purchases.)
Sundry Creditors Account - Marine Department - Stores 517
804 Accrued Expenses
Property and other Taxes 521 Police/CISF
522 Rent 523 Audit Fees 524 Water Charges 525
Electricity Charges 526 Other charges 528 Interest Accrued Government Loan 531
Interest Accrued on Loan from Other Institution 532
Payment to Contractors Civil Works 533
Payment
to Contractors Mechanical Works 534
Payment to Contractors Electrical Works 535
Payment to Contractors Marine
Works 536
Payment to Contractors Stores Works 537
Payment to Contractors Medical
Works 538 Payment to Contractors
EDP Works 539
APPENDIX V
LIABILITIES
Payment to Contractors Communication Works 540
Payment to Contractors Other Works 545
Accrued Expenses Provision for Taxation 546
805 Unadjusted Sale proceeds of unclaimed goods & Surplus Materials
Sale proceeds of unclaimed goods 551 Unadjusted sale proceeds of surplus materials 557 Sale proceeds of Capital Assets 558
(This account will be Credited with the sale proceeds of capital assets only. At the end of each year, the accumulated proceeds will be adjusted with the book value (i.e. Cost LESS Depreciation) of the assets and net balance transferred to Revenue Account as profit or loss on account of disposal of capital assets.)
806 Miscellaneous Creditors & Credit Balances
Income Tax Deducted in respect of EDP & Communication works 559
Sales Tax Deducted in respect of
EDP & Communication works 560
Sales Tax Works Section 562
Interest on Miscellaneous Deposits 563
Group Savings Linked Insurance Scheme. 564
Sales Tax Mechanical Works 565
Sales Tax Establishment Section 566
Income Tax - Sethusamudram Ship canal project Deposit Work 567
Income Tax Civil works bill less than Rs. 25,000/- 568
Income Tax Mechanical works bill less than Rs. 25,000/- 569
Tax Collected at Source on Scrap Sales, Parking Lot etc., 570
Income Tax Works Bill passed by Finance Department 571 Income Tax - Pay bills Section 572 Income Tax -Works/Materials Non residential contractors 573
Income Tax - Pay bills /Contract Employees - Professionals 574
Income Tax Establishment Section 575
Service Tax Revenue Section I 576
Service Tax Revenue Section II 577
Income Tax - Pay bills /Contract Employees - Non Professionals 578
Service Tax on Renting of Immovable property 579
Income Tax - Mechanical Works more than Rs.25,000/- 580
Subscriptions & recoveries from Employees to Thrift Societies 581
Subscriptions & recoveries from Employees to Co-operative Stores 582
Subscriptions & recoveries from Employees to Unions & Associations 583
APPENDIX V
LIABILITIES
Subscriptions & recoveries from Employees to Welfare Club 584
Subscriptions & recoveries from Employees to LIC 585
Subscriptions & recoveries from Employees to PLI 586
Recoveries from Employees (Court Attachment) 587
Recoveries from Employees (Deputationist) 588
Recoveries from Employees (HBA Insurance) 589
Amount payable to Users / User agencies other than Estates 590
Recoveries from Employees (Marriage Advance from Welfare Fund) 591
Miscellaneous creditors Credit balances recovered from 592
Recoveries from Employees (Unit Trust of India) 593
Professional Tax Pay bills 594 Miscellaneous pay Roll Deductions 595
Income Tax deducted in respect of Marine Works 596
Income Tax deducted in respect of Medical Works 597
Sales Tax deducted in respect of Marine Works 598
Sales Tax deducted in respect of Medical Works 599
(This account will show the balance of deduction made from Salaries and Wages, other than Income Tax and Provident Fund. The detailed records would comprise accounts such as Officer clubs, Port Trust staff Welfare Clubs, Employees Co-operative Bank, C.T.D., Water and Electricity charges etc.,)
Miscellaneous creditors 600
Provisional for fluctuation in Market price of Investment 601
Amount due from Revenue account to Other Funds
-- General Insurance Fund 602
-- Family Security Fund 604
-- Welfare Fund 605
-- General Provident Fund 606
-- HBA Special Family Benefit Fund 607 -- Pension Fund 608
--New Pension Fund Scheme -- Employer 609
--New Pension Fund Scheme -- Employee 610
Port's and Contractors Contribution to E.S.I Scheme - Finance Department - 008 806 L611
Port's and Contractors Contribution to E.S.I Scheme - Civil Engg. Department - 008 806 L612
Port's and Contractors Contribution to E.S.I Scheme - Mechanical and Electrical Engg. Department - 008 806 L613
Port's and Contractors Contribution to E.S.I Scheme - Marine Department - 008 806 L614
Port's and Contractors Contribution to E.S.I Scheme - General Administration Department - 008 806 L615
Port's and Contractors Contribution to E.S.I Scheme - Traffic Department - 008 806 L616
Port's and Contractors Contribution to E.S.I Scheme - Medical Department - 008 806 L617
Port's and Contractors Contribution to E.S.I Scheme - EDP Centre - 008 806 L618
Education Cess on Service Tax on Port Services - 621
Secondary and Higher Education Cess on Service Tax on Port Services - 622
Education Cess on Service Tax on Mandap - 623
Secondary and Higher Education Cess on Service Tax on Mandap - 624
Education Cess on Service Tax on Renting of Immovable properties - 625
Secondary and Higher Education Cess on Service Tax on Renting of Immovable properties - 626
Income Tax - Retiries - 627
807 Deposits from Merchants & Others
Deposits - For Wharfage Charges 631
Deposits - For Storage Charges 632
Deposits - For other Equipment Hire Charges 634
Deposits Overtime payment to Customs 635
Deposits - For Port Dues, Pilotage Fees and Berth Hire Fees 641
Deposits - For Railway Siding Charges 645
Deposits - For Lease Rent (Open Lands) 651
Deposits - For Lease Rent -
Buildings 652
APPENDIX V
LIABILITIES
Deposits - For Electricity Charges 653
Deposits Lease rent upfront premium 654
Deposits Water Charges 655
Oil Pollution Cess collected - 656
Deposits - For Other charges 660
Earnest Money Deposits - Civil works 661
Earnest Money Deposits - Mechanical works. 664
Earnest Money Deposits - Electrical 665
Earnest Money Deposits - Marine Works 666
Earnest Money Deposits - Stores Works 670
Earnest Money Deposits - Medical Works 671 Earnest Money Deposits - EDP Works 672
Earnest Money Deposits - Communication Works 673
Earnest Money Deposits - Other Works 679
Security Deposits Civil Works 681 Security Deposits Mechanical Works 682
Security Deposits Electrical Works 683
Security Deposits Marine Works 684 Security Deposits Stores Works 685 Security Deposits Medical Works 686 Security Deposits EDP Works 687 Security Deposits Communication Works 688 Security Deposits Other Works 689
Security Deposits from Staff (in cash or in F.D) 690
Provision for TDS refundable to user L698
Miscellaneous Deposit 699
Deposit Deposit Work to be done by the Chief Engineer. 701
Deposit Deposit Work to be done by the Chief Mechanical Engineer. 702
Deposit - Deposit Work to be done by the Deputy Conservator. 703
Stevedore Licence Deposit 704
Miscellaneous Deposits 705
Contribution from Port Users for Pollution control equipment 706
Amount Deposited by NLC towards construction of NCB-I 707
Ship Chandling Licence Deposits 708
808 PROVISIONS
Provision for deferred tax liability 711
Provision for taxation 712
ASSETS
Published Balance General Ledger Explanation Sheet Head Code Number
and Ledger Account
(These accounts (code Nos. 611 to 700) would record the expenditure incurred on the acquisition of the respective assets. The accounts should be started from the balances prepared from an analysis of Capital Property Registers. Each year, the accounts would be debited with the expenditure incurred on the acquisition of assets and credited with cost of Assets written off.)
021 Capital Assets at Original Cost
001 Land 611
002 Capital Dredging 612
003 Building sheds and other Structures
Transit Sheds 613
Warehouses 614
Residential Bulidings 615
Other structures 616
Minor Structures 617
004 Wharves, Roads & Boundaries
Wharves & Pavement 621
Boundary Walls & Fence 622
Roads 623
Drains, Culverts 624
Bridges 625
005 Floating Craft 631
006 Railways and Rolling Stock
Locomotives 636
Railway Permanent Way 638
Signalling & Interlocking 639
007 Docks, Seawalls, Piers and Navigational Aids
Docks walls, Piers and Jetties 641
Dry Dock 642
Fenders, Buoys and Mooring 644
Navigational Aids - Structures 646
Navigational Aids - Equipment 647
APPENDIX V
ASSETS
008 Cranes and Vehicles
Mobile Cranes 651 (Includes Fork Lift Trucks and Front End Loaders)
Wharf Cranes 652
Vehicles 653
009 Plant and Machinery
Workshop Machine Tools 661
Other Machinery 664
Water Cooler 665
Weigh Bridges and weighing Machines 666
010 Installation for Water, Electricity, Telecommunication and Fire Fighting
Electric Supply Distribution and Lighting 671
Telephone and Telecommunication 672
Water supply hydraulic pressure and return water pipe 673
Fire Fighting Installation Equipment. 674
012 Capital Works in Progress 679
(This account will be debited with all the expenditure incurred in respect of Capital assets under construction. Detailed works Register may be maintained. On completion of the assets, the aggregate cost will be credited to this account and debited to appropriate Capital assets account. The works Register may be used as Subsidiary Register for the above purpose but the amount should be transferred from the Register only on completion of the works.)
022 Investments
General Reserve Fund 701
Contribution to Sethusamudram Corporation Ltd. 709
023 CURRENT ASSETS:
001 Stores and Materials
General Stores 721
Marine Department - Stores 722
Chief Engineer's Stores (Materials At Site A/C) 723
APPENDIX V
ASSETS
002 Sundry Debtors
Debtor's Control Account - Traffic Services 731
Debtor's Control Account - Marine Services 732
Debtor's Control Account - Railway Services 733
Debtor's Control Account - Workshop Services 734
Debtor's Control Account Mechanical & Electrical Services 735
Debtor's Control Account Civil Works 736
Debtor's Control Account Other Miscellaneous Services 737
Debtors - Long Term Lease - Open Area 738
Debtors - Short Term Lease - Open Area 739
Debtors - Rent for Building (Outside Area) 740
Doubtful Debts 741
Amount Recoverable from Contractors or other parties towards engagement of employees on overtime A742
(These accounts will be debited with the charges for the various services rendered during the year subject to recovery or adjustment by credit to the relevant receipt head.)
003 Deposits
Miscellaneous Deposits 743
004 Accrued Interest
Accrued Interest on Investments - General Revenue 751
Accrued Interest on Investments relating to Escrow Fund 752
005 Payment in Advance and Debit Balances
Advance for purchases 761
Advance for purchases (Marine Stores) 762
Advance to Employees in respect of T.A (Official tours) 765
Advance to Employees availing Leave Travel Concession 766
Advances to Other Institution 768
Advance payment of Income Tax 769
Conveyance Advance 771
Festival Advance 772
Computer Advance 773
Flood Advance 776
Medical Advance Recoverable 777
Draught Advance 778
Reimbursement of Stipend from Government 779
APPENDIX V (Contd..)
ASSETS
Sethusamudram Ship canal project 780
Advance to Contractors 781
Electricity charges recoverable from Contractors & Other Parties 782
Miscellaneous claims Recoverable 783
Miscellaneous advances recoverable including Education Tour Advance784
Recoverable travelling allowances payments 785
House Building Advance 786
Sinking Fund - Due from Revenue account /Other to Fund 787
Deferred Revenue Expenditure 788
Suspense Account - Internal Transfers 789
(This account will be temporary resting place for entries until they are finally allocated to the appropriate account heads)
Inaugural function expenditure Sethu 790
Permanent Imprest 791
Temporary Imprest 792
Coastal Communities Development Programme under SSCP 793
Reimbursement of Operation and Maintenance Expenses in respect of Oil Spill Response Equipment 794
TDS from interest on investment 795
TDS from lease rent 796
TDS amount due on Port charges 797
Escrow Fund - TDS Recovery on Interest 798
Service Tax paid by Port eligible for credit adjustment 799
Excise duty paid by Port eligible for credit adjustment 800
006 Balance at Bank
Fixed Deposit General Revenue 801
Fixed Deposits - Escrow Fund Account 802
Savings Bank Account General Revenue in Syndicate Bank (Harbour) - Non EDI operations 803
Savings Bank Account General Revenue in Syndicate Bank (Harbour) - EDI operations - 804
Savings Bank Account General Revenue in Indian Overseas Bank
(Harbour) 805
Savings Bank Account General Revenue in State Bank of India
(Harbour) 806
Savings Bank Account General Revenue in State Bank of India
(Town) - Non EDI operations - 807
Savings Bank Account General Revenue in State Bank of Travancore
(Town) 808
Savings Bank Account General Revenue in State Bank of India
(Town) - EDI operations - 809
Savings Bank Account UTI Bank Ltd., 811
Savings Bank Account General Revenue - ICICI Bank Ltd.,Tuticorin 812
General Revenue IOB Harbour No lien account 813
New Scheme Pension Fund 814
SB A/C - General Revenue - EDI Operation - Andhra Bank, Tuticorin 815
Savings Bank Account General Revenue - IDBI Bank Ltd.,Tuticorin 816
Savings Bank Account General Revenue - Union Bank, Tuticorin 817
APPENDIX V
ASSETS
007 Cash on Hand
Cash on Hand General Revenue 818
Investment Transfers to Revenue Account II 820
Cash Transfers to Revenue Account II 821
031 Transaction regarding Funds 830 - 975
701 Pension Fund
Pension Fund Payment to Pensions 851
Pension Fund Commutation of Pension 852 Pension Fund Transfer to Funds 854
Pension Fund Gratuity Payments 855
Pension Fund Recurring Payments 856
Pension Fund Miscellaneous Expenditure 859
Pension Fund Investment 860
Pension Fund Fixed Deposit 861
Pension Fund Savings Bank A/c State Bank of India 862
Pension Fund Cash on Hand 863
Pension Fund Accrued Interest on Investment 864
Pension Fund Due from Revenue Account/Other Funds 865
Pension Fund Savings Bank A/c State Bank of Travancore 866
Pension Fund TDS from interest on investments & Fixed deposits 867
702 General Provident Fund
General Provident Fund Withdrawals 871
General Provident Fund Advance from Fund 872
General Provident Fund Final Withdrawal 873
General Provident Fund Transfer to Funds 874
General Provident Fund Interest on GPF Fund 875
General Provident Fund Recurring Payments 876
General Provident Fund Miscellaneous Expenditure 879
General Provident Fund Investment 880
General Provident Fund Fixed Deposit 881
General Provident Fund Savings Bank A/c Syndicate Bank 882
General Provident Fund Cash on Hand 883
General Provident Fund Accrued Interest on Investment 884
General Provident Fund Due from Revenue Account/Other Funds 885
TDS on GPF investments - 886
General Provident Fund Advance Interest paid on final withdrawal 887
APPENDIX V
ASSETS
General Provident Fund - TDS from interest on investments & Fixed deposits 886
703 Employees HBA Special Family Benefit Fund
Employees HBA Special F.B.Fund Liquidation of Loan 891
Employees HBA Special F.B.Fund Transfer to Funds 894
Employees HBA Special F.B.Fund Miscellaneous Expenditure 899
Employees HBA Special F.B.Fund Investment 900
Employees HBA Special F.B.Fund Fixed Deposit 901
Employees HBA Special F.B.Fund Savings Bank A/c
State Bank of India 902
Employees HBA Special F.B.Fund Cash on Hand 903
Employees HBA Special F.B.Fund Accrued Interest on Investment 904
Employees HBA Special F.B.Fund Due from Revenue Account/
Other Funds 905
Employees HBA Special F.B.Fund - TDS from interest on investments &
Fixed deposits 906
704 General Insurance Fund
General Insurance Fund Transfer to Funds 914
General Insurance Fund One Time Payments 915
General Insurance Fund Recurring Payments 916
General Insurance Fund Miscellaneous Expenditure 919
General Insurance Fund Investment 920
General Insurance Fund Fixed Deposit 921
General Insurance Fund Savings Bank A/c
State Bank of India (Harbour) 922
General Insurance Fund Cash on Hand 923
General Insurance Fund Accrued Interest on Investment 924
General Insurance Fund Due from Revenue Account/Other Funds 925
General Insurance Fund - TDS from interest on investments &
Fixed deposits 926
General Insurance Fund Withdrawals from Fund 931
705 Employees Welfare Fund
Employees Welfare Fund Final Settlement 932
Employees Welfare Fund Transfer to Funds 933
Employees Welfare Fund
Contribution to Sports Council 934
APPENDIX V (Contd..)
ASSETS
Employees Welfare Fund Contribution to Canteen 935
Employees Welfare Fund Contribution to Welfare Club 936
Employees Welfare Fund Screening of Hindi Films 937
Employees Welfare Fund One Time Payments Donations 938
Employees Welfare Fund Miscellaneous Expenditure 939
Employees Welfare Fund Marriage Advance to Employees 942
Employees Welfare Fund Loans to Thrift Society 946
Employees Welfare Fund Loans to Others 947
Employees Welfare Fund Investment 950
Employees Welfare Fund Fixed Deposit 951
Employees Welfare Fund Savings Bank A/c State Bank of India 952
Employees Welfare Fund Cash on Hand 953
Employees Welfare Fund Accrued Interest on Investment 954
Employees Welfare Fund Due from Revenue Account/Other Funds 955
Employees Welfare Fund - Savings Bank A/c Syndicate Bank 956
Employees Welfare Fund - TDS from interest on investments &
Fixed deposits 957
706 Family Security Fund
Family Security Fund Repayment of Subscription 961
Family Security Fund Final Settlement - Exgratia 962
Family Security Fund Transfer to Funds 964
Family Security Fund One Time Payments 965
Family Security Fund Recurring Payments 966
Family Security Fund Miscellaneous Expenditure 969
Family Security Fund Investment 970
Family Security Fund Fixed Deposit 971
Family Security Fund Savings Bank A/c I.O.B. (Harbour) 972
Family Security Fund Cash on Hand 973
Family Security Fund Accrued Interest on Investment 974
Family Security Fund Due from Revenue Account/Other Funds 975
Family Security Fund - TDS from interest on investments &
Fixed deposits 976
APPENDIX V (Contd..)
ASSETS
708 Gratuity Fund
Gratuity Fund - Gratuity Payments 981
Gratuity Fund - Transfer to Funds 982
Gratuity Fund - Miscellaneous Expenditure 983
Gratuity Fund - Investment 984
Gratuity Fund - Fixed Deposit 985
Gratuity Fund - Savings Bank A/c 986
Gratuity Fund - Cash on Hand 987
Gratuity Fund - Accrued Interest on Investment 988
Gratuity Fund - Due from Revenue Account/Other Funds 989
Gratuity Fund - TDS from interest on investments and fixed Deposits 990