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DAPSC & DAPST Nomenclature Change - CGA Circular

DAPSC & DAPST Nomenclature Change - CGA Circular

Change of Nomenclature: DAPSC & DAPST

CGA Official Circular No. 11012(11)/03/2022-Code-CGA/cno11810/559-566

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Date of Issue: 25th November 2025

Issued By: Office of the Controller General of Accounts (CGA), Ministry of Finance, Department of Expenditure

Issued To: Principal Accounts Office, Ministry of Education, New Delhi

Effective From: Financial Year 2025-2026

Important Notice: This content is for educational purposes only. For official implementation and detailed guidelines, refer to the original document issued by CGA.

Overview of Changes

The Office of the Controller General of Accounts (CGA) has issued Correction Slip Number 1075 dated 24-11-2025, introducing a change in the nomenclature of two standard minor heads under the List of Major and Minor Heads of Account (LMMHA):

Key Changes:
  • Standard Minor Head Code '789': Changed from "Special Component Plan for Scheduled Castes" to "Development Action Plan for Scheduled Castes (DAPSC)"
  • Standard Minor Head Code '796': Changed from "Tribal Area Sub-Plan" to "Development Action Plan for Scheduled Tribes (DAPST)"

Nomenclature Changes - Detailed Mapping

Code Previous Nomenclature New Nomenclature Abbreviation
789 Special Component Plan for Scheduled Castes Development Action Plan for Scheduled Castes DAPSC
796 Tribal Area Sub-Plan Development Action Plan for Scheduled Tribes DAPST

Technical Implementation Details

Application Scope

According to Para 3.8 of the General Directions to the LMMHA, the DAPSC and DAPST codes may be opened as minor heads below the major/sub-major heads of Sector-Expenditure Heads under both:

• Revenue Account (राजस्व खाता)
• Capital Account (पूंजी खाता)

Implementation Timeline

These nomenclature changes are effective from the financial year 2025-26 onwards.

Coding Standards

Standard 3-digit Code Classification

The following amendments have been made to the Standard 3-digit Code classification under Para 8 (Coding Patterns) of the LMMHA:

Code 789 (DAPSC): Development Action Plan for Scheduled Castes
Code 796 (DAPST): Development Action Plan for Scheduled Tribes

These codes are now used for tracking and classifying expenditure related to development programs targeting Scheduled Castes and Scheduled Tribes populations under various sector-specific budget heads.

Issued Authority

Issued by:
Vijay Kumar
Senior Accounts Officer (Codes) / वरिष्ठ लेखा अधिकारी (संहिता)
Office of the Controller General of Accounts
Ministry of Finance, Department of Expenditure

Contact: 011-24665573 | vk.randvev@nic.in
Document Reference: Authority 11012(11)/03/2022-Codes-CGA/cno 11810

Distribution & Communication

This correction slip has been circulated to the following stakeholders for implementation and further dissemination:

Official Distribution List:

  1. Director, Government Accounts Wing, Office of Comptroller & Auditor General (C&AG)
  2. Deputy Director (Budget), Department of Economic Affairs, Ministry of Finance
  3. Senior Accounts Officer, Principal Accounts Office, Ministry of Road Transport & Highways
  4. Senior Accounts Officer, Data Analytics and Monthly Accounts, CGA
  5. Senior Accounts Officer, Appropriation Accounts, CGA
  6. Senior Accounts Officer, Finance Account, CGA
  7. Senior Accounts Officer, TA-1, CGA
  8. Senior Accounts Officer, IT Division, CGA (for website upload)

Key Points for Accounts Officers

  • Update all accounting records and systems to reflect the new nomenclature
  • Ensure all future budget documentation uses DAPSC and DAPST terminology
  • Maintain backward compatibility with historical records using the previous nomenclature
  • Implement changes with effect from financial year 2025-26
  • Communicate the changes to all relevant departments and offices
  • Ensure proper coding in monthly accounts and appropriation accounts

Official Reference

Correction Slip Details:
Slip Number: 1075
Date: 24-11-2025

Authority Reference:
11012(11)/03/2022-Codes-CGA/cno 11810

Document Title:
List of Major and Minor Heads of Account of Union and States (LMMHA)
Fourth Edition (Reprint)

Disclaimer

For Educational Purposes Only: This article provides information about the nomenclature changes introduced through CGA Circular No. 11012(11)/03/2022-Code-CGA/cno11810/559-566. While effort has been made to ensure accuracy, this content is intended for general informational purposes. For official implementation, guidelines, and compliance requirements, users should refer to the original document issued by the Office of the Controller General of Accounts. Government employees should follow their respective office procedures and consult with their accounts departments for specific implementation guidance.

Document Source: Ministry of Finance, Department of Expenditure, Office of the Controller General of Accounts

Published: 25-11-2025 | Content for Educational Purposes

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