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Revised HOA's in terms of GO Ms No. 69 Fin (Budget-I) Dept Dt: 14.08.2019

Revised Head of Accounts HOA for Bills

Budget - Classification of Accounts - Standardization of Object Heads - Revised Object Heads - Adoption in the State Government Accounts - Orders - Issued.

G.O. MS. No.: 69 Dated: 14.08.2019

Major Head (M.H.): A head subordinate to a Major Head or Sub-Major Head representing a specific programme and it is represented by a three digit code.

• Group Sub Head (GSH): GSH represents a similar group of schemes which are implemented under a separate funding pattern and is represented by a two digit code.

• Sub-Head (SH): A head subordinate to a minor head. It indicates schemes for programmes or administrative set-up in the case of non-plan expenditure. This is noted with a two digit budget code.

• Object Head (OH): Object Head is a combination of Detailed Head (DH) and Sub-Detailed Head (SDH) and forms the lowest accounting unit under which the transactions of the Government are recorded in the account and is the lowest unit for which figures are given in the Budget Estimates. On the expenditure side of the account, particularly in respect of the heads of account within the Consolidated Fund, the object heads are primarily intended for effective control over expenditure through breakup of the expenditure on a scheme, activity or organization in terms of inputs or objects. They also constitute the primary units of appropriation for the purpose of the demands for grants. A DH and SDH are represented by two separate three digit codes for the purposes of budget.

• Sub-Detailed Head (SDH): Denotes break-up of detailed heads, wherever necessary, and possible. This is denoted by a three digit code, e.g. 011 Pay; 281 Pleaders Fees; 532 Lands under the respective three digit DHs 010 Salaries; 280 Professional Services
and 530 Major Works.
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