Para 8.18.5 — CAM

8.18.5 Even though the Government of NCT of Delhi(GNCTD) has separate Consolidated Fund of their own, it does not have separate balances with the RBI. As there is no Public Account separately for NCT of Delhi, transactions related to their Public Account (Deposits, Advances, Remittances and Suspense) are merged in the Public Account of the Union Government. The closing balance of the GNCTD is merged with and forms part of the general cash balance of the Union Government and is treated as lying in deposit with the Government.