Detailed head definition
Detailed head means primary unit of appropriation for the purpose of the Demands for Grants of the Government and the head where funds are placed at the disposal of a subordinate authority; Sanction for grant of Pay, etc.: All orders conveying sanctions to the grant of additions to pay, such as special pay, personal pay, etc. shall contain a brief summary of the reasons for the grant of such additions to pay so as to enable the Accountant general to see that it is correctly termed as special pay, personal pay, etc., as the case may be. The reasons for the grant of such additions to pay may be communicated confidentially to the Accountant
Detailed head means a branch below a Sub-head. A Detailed Head indicates the object or nature of expenditure on a scheme or activity or organization in terms of inputs such as “Salaries”, Office Expenditure”.
Detailed head means a break-up below a Sub-head. A detailed head indicates the nature of expenditure on a scheme/activity in terms of inputs, such as, "Salaries", "office expenses", etc.
More Definitions of Detailed head
Detailed head means primary unit of appropriation for the purpose of the Demands for Grants of the Government and the head where funds are placed at the disposal of a subordinate authority;
Detailed head means the lowest accounting unit under which the transactions of Government are recorded in the accounts and is also the lowest unit for which figures are given in the Budget Estimates. A ‘detailed head’ constitutes the last unit of classification in Government accounts and is termed as an object classification. On the expenditure side of the account, particularly in respect of the heads of account within the Consolidated Fund, the detailed 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.
Detailed head. - means a division of accounts subordinate to the Sub-Head/ Sub- Sub Head indicating object of classification such as salaries, travel expenses etc.
Detailed head means a division of a minor head of account.
Detailed head means sub-set of Minor Head;
Detailed head means break up below sub head, which means it indicates the nature of expenditure under an activity of the project.