Public Account of India

E545556

The Public Account of India is a government account that records funds held in trust, such as provident funds and small savings, which do not require parliamentary approval for withdrawal.

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Statements (45)

Predicate Object
instanceOf government account
public financial fund
administeredBy Department of Economic Affairs NERFINISHED
Ministry of Finance, Government of India NERFINISHED
auditedBy Comptroller and Auditor General of India NERFINISHED
budgetClassification outside the Consolidated Fund of India
cashFlowsType non-governmental funds
cashManagement operated through government banking arrangements
classification non-votable funds
constitutionalBasis Article 266(2) of the Constitution of India
controlledBy executive government
country India
distinctFrom Consolidated Fund of India NERFINISHED
Contingency Fund of India NERFINISHED
distinguishedBy withdrawals are made according to rules framed by the executive, not by appropriation acts
includes deposits of local bodies and other entities
other trust funds
postal savings
public provident fund
reserve funds
small savings collections
state provident funds
includesLiabilities provident fund liabilities
small savings liabilities of the government
legalNature trust account
maintainedBy Government of India NERFINISHED
notOwnedBy Government of India NERFINISHED
ownership belongs to depositors and contributors
parliamentaryControlForm no annual appropriation vote for withdrawals
parliamentaryOversight through audit reports and committee reviews
partOf Consolidated Fund framework of India NERFINISHED
purpose to hold funds that do not belong to the government
to record transactions where the government acts as a banker or trustee
recordedIn Union government accounts
recordType funds held in trust
relatedConcept Union Budget of India NERFINISHED
government accounting in India
public debt of India
reportingFrequency reported annually in Union government finance accounts
requiresParliamentaryApprovalForAppropriation no
requiresParliamentaryApprovalForReceipt no
requiresParliamentaryApprovalForWithdrawal no
sectorCoverage central government
transactionType deposits
withdrawals

Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

Consolidated Fund of India excludes Public Account of India
Appropriation Bill relatedFund Public Account of India
subject surface form: Appropriation Bill (India)