G.O. (Ms.) No.33, Amendment to Head of Account, 2023
The Rural Development and Panchayat Raj (SGS.1) Department issued G.O. (Ms.) No.33 on March 16, 2023, amending paragraph 5 of G.O. (Ms.) No.132 dated December 6, 2022. The amendment replaces the accounting classification used to draw funds for new and additional classrooms in Panchayat Union Primary and Middle Schools, and it does not contain provisions concerning private land ownership or land records.
What the government order does
The Rural Development and Panchayat Raj (SGS.1) Department issued G.O. (Ms.) No.33 to change the Head of Account for the scheme to revamp infrastructure in Panchayat Union Primary and Middle Schools. The Commissioner of Rural Development and Panchayat Raj requested a new Head of Account to allow funds to be drawn and the scheme to be implemented without difficulty.
The classroom construction scheme was announced in the Tamil Nadu Legislative Assembly on October 19, 2022. It covers new classrooms and additional classroom buildings, with an estimated total cost of Rs.800 crore and a financial sanction of Rs.240 crore.
Accounting amendment
G.O. (Ms.) No.33 amends paragraph 5 of G.O. (Ms.) No.132 of the Rural Development and Panchayat Raj (SGS-1) Department, dated December 6, 2022. The amendment changes the classification as follows:
- The former main classification was 4202, Capital Outlay of Education, Sports, Art and Culture.
- The replacement main classification is 2202, General Education.
- The former classification included 201, Elementary Education, State's Expenditure.
- The replacement uses 103, Assistance to Local Bodies for Primary Education, State's Expenditure.
- The expenditure classification changes from 416, Major Works, to 309, Grants-in-Aid.
- The detailed classification changes from Major Works to Grants for creation of Capital Assets.
- The DPC changes from 4202 01 201 AW 41601 to 2202 01 103 AE 30902.
Who is affected
G.O. (Ms.) No.33 primarily affects government bodies responsible for funding and implementing classroom construction. These include the Commissioner of Rural Development and Panchayat Raj, District Collectors except Chennai, Project Directors of District Rural Development Agencies, treasury officers, pay and accounts officers, and accounting authorities.
Panchayat Union Primary and Middle Schools are the intended beneficiaries because the funds support new and additional classroom buildings. Property buyers and private landowners are not assigned any duty or right under the document. The document contains no change to pattas, ownership, registration, land classification or private property boundaries.
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Common questions
Does G.O. (Ms.) No.33 change my patta or land ownership?
No provision in G.O. (Ms.) No.33 changes pattas, private ownership, registration or property boundaries. It changes the government accounting classification for a school classroom construction scheme.
What accounting code is to be used after the amendment?
The replacement DPC is 2202 01 103 AE 30902, under General Education, Assistance to Local Bodies for Primary Education and Grants for creation of Capital Assets.
Which schools are covered by the scheme?
The scheme covers the construction of new classrooms and additional classroom buildings in Panchayat Union Primary and Middle Schools.
Why was the Head of Account changed?
The Commissioner of Rural Development and Panchayat Raj requested a new Head of Account to facilitate hassle-free drawing of funds and implementation of the scheme.