Rule 8 — DFPR

Rule 8: Primary unit of appropriation– (1) A grant or Appropriation for charged expenditure is distributed by standard Object Heads under which it shall be accounted for and each such standard Object Head, against which the provision for expenditure appears, constitutes a primary unit of appropriation. The primary unit of appropriation is the lowest unit of accounting classification denoting the objects of expenditure.

S. N. Type of Head Codification (1) (2) (3) 1. Major Head -4 digits(Function) 2. Sub-major Head -2 digits(Sub-function) 3. Minor Head -3 digits(Programme) 4. Sub-head -2 digits(Scheme) 5. Detailed Head -2 digits(Sub-scheme) 6. Object Head -2 digits (Primary unit of Appropriation or Object Head)

(2) The primary unit may include provision for both voted and charged expenditure and in that case the amount of each is shown separately.

(3) The primary units of appropriation or standard Object Heads shall be as specified by Finance Ministry from time to time. A list of standard Object Head is at Annexure-I.

(4) The Finance Ministry may add, delete or amend the primary units of appropriation orprescribe an entirely different set of such units.

(5) The departments of the Government of India shall keep in view the following with regard to the numeric codification for preparation of the Detailed Demands for Grants, namely:-

(i) the number of tiers of classification in the Detailed Demands for Grants shall be the standard six tiers indicated in the table below:

(ii) the numeric code numbers assigned by the Controller General of Accounts for Major, Sub-major, Minor Heads, Sub-heads and Detailed Heads for the Union and States shall be followed in the Detailed Demands for Grants;

(iii) the distinction between Revenue and Capital Expenditure shall be as defined in the Government Accounting Rules and the General Financial Rules.