Guidelines for Contracting/Outsourcing Services the services in Govt Departments: G.O.Rt.No.4271, Dated:01.11.2008 – Govt of AP, PUBLIC SERVICES – Outsourcing of certain services in Government Departments – Comprehensive Guidelines – Orders – Issued.
ORDER: Government has been permitting appointments on contract as well as on outsourcing basis to effectively cater to the needs of the Departments. In case of contract appointments, appointments are being made by the concerned Departments as per the terms of the contract. Whereas, under outsourcing the responsibility of the supplying required man power is through different outsourcing agencies duly identified.
2. Government have issued certain guidelines/instructions from time to time in the references 1st to 9th read above to streamline the Contract /Outsourcing appointments and requested all the Departments to follow the guidelines/instructions scrupulously and to release wages/salaries by 1st of every month. However instances have come to the notice of the Government not withstanding the above, that these categories of employees are facing hardship in some cases by not getting their salaries by 1st of every month. In order to ensure payment of remuneration to the Contract / outsourcing persons, by 1st of every month and to address the difficulties if any, it is now decided to issue comprehensive guidelines in case of Contract/Outsourcing appointments.
3. Government after careful examination of the matter hereby issue the following comprehensive guidelines so as to enable the Departments to pay the remunerations to the contract / outsourcing persons by 1st of every month and also to avoid confusion regarding selection of Outsourcing agencies, Payment of remuneration and Deductions to be made from the remuneration of contract/outsourcing persons. Contracting/Outsourcing Services
|Name of the employees||Contract & Outsourcing Employees|
|Title||Contract & Outsourcing Services|
|Subject||Guidelines for Contract & Outsourcing Services in Govt Departments|
|Department||in all Govt Department|
I. SELECTION OF OUTSOURCING AGENCIES: i. The Head of Office or Department who is the Principal employer should get permission from the Government in Finance (SMPC) Department to engage for outsourcing the services.
SECRETARIAT & HEADS OF DEPARTMENT: ii. In order to finalize the outsourcing agencies for supply of man power, a Committee headed by the Principal Secretary /Secretary to government in respect of Departments of Secretariat and head of the Department in respect of Heads of Department may be constituted for selection of outsourcing agencies by the respective Special Chief Secretaries/Principal Secretaries/Secretaries. The Secretary to Government (Services & HRM), General Administration Department is the Nodal Officer for guidance and for redressal of grievances etc. For the purpose of grievance redressal a grievance cell shall be constituted as at item IV of point (iii).
DISTRICTS: iii. In the reference 3rd read above a Committee with the following officers is constituted for selection of outsourcing agencies at the district level to be headed by the District Collector since most of the outsourcing of the functions/functionaries arise in the Districts.
District Collector – Chairman.
Dy. Director T&A – Member.
District Labour Officer – Member
District Employment Officer- Member –Convener.
The District Employment Officer at the district level is the officer responsible to move the proposal for outsourcing of the functions and take the orders of the Collector and other Members concerned. iv. In respect of contract appointments the Departmental selection Committees shall make appointments duly following contract guidelines.
II. PAYMENT OF REMUNERATION: i. In the G.O. 1st read above (copy enclosed) Government fixed remuneration to certain categories. In respect of the categories which were not covered in the above G.O., the Departments are advised to propose the remuneration based on and not exceeding the minimum time scale attached to the equivalent category for which they are proposed to be contracted/outsourced and send necessary proposals to Finance Department without giving raise to any anomalies.
ii. In the reference 8th read above, Government have issued instructions to pay the remunerations to all the persons covered by outsource/contract services as well as aided institutions on the 1st of every month promptly. To avoid delays on payment of remuneration the Departments shall reckon the working period in case of outsourced and contract persons as 21st of previous month to 20th of current month (the month in which the bill presented to the PAO/Tresury) and take necessary steps to present the bill in time to the respective PAO/DTO/STOs and PAO (W&P) and ensure that the remunerations of Contract/Outsourcing persons shall be paid on 1st of every month.
If there is any short fall of Budget for payment of remuneration to the contract / outsourcing persons, the concerned Departments shall submit necessary proposals to the Finance Department for sanction of additional funds with full details as per the agreed manpower requirements covered by Implementation Committee proceedings. Expenditure sections in Finance Department are already permitted to give quarterly relaxation for this purpose.
For the present year if any additionality is required the same will be arrived in Finance Department based on the information furnished by the respective Departments to the Finance (SMPC) Section and will be provided. From next financial year onwards departments may take care to furnish necessary particulars in the statement to be prescribed by Finance Department at the time of budget preparation for making adequate budgetary provision.
iii. Further Government directs the DTA/PAO and Director of Works Accounts to admit the bills into audit under the following detailed heads with out insisting upon 80% of the expenditure of earlier Quarters subject to limiting the expenditure to the extent of provision available so as to facilitate prompt payment of remuneration of the Contract /Outsourcing persons in the reference 9th read above in partial modification of instructions if any already issued.
270/273 – Work-charged Establishment.
280/282 – Payment to Home Guards.
280/283 – Payment to Anganwadi Workers.
280/284 – Other Payments(individual payments).
300 – Other contractual services.
310/311 – Grants-in-aid towards salaries.
iv. All the Departments shall ensure that a bank account in the name of the Contract / Outsourcing persons is opened. In respect of contract persons the respective PAO/Treasury shall issue cheque to the contract persons through DDO directly. In respect of outsourcing persons the remuneration shall be paid to the agency and agency shall pay the remuneration by cheque to the persons against the bank account opened for the purpose only.
DEDUCTIONS: v. In the reference 4th read above instructions were issued to pay the remuneration to the contract /outsourcing persons as fixed by the Government in full duly deducting the Employees Contribution towards EPF, ESI and Profession Tax. The outsourcing agency shall produce a remittance certificate towards EPF and ESI contributions at the time of submitting bill for the following month. Any excess deductions made by the outsourcing agencies in violation of the Government instructions shall result in stringent action including termination duly protecting the interest of outsourcing persons.
III. CONTINUATION OF CONTRACT/OUTSOURCING PERSONS i. In the reference 6th read above Government have issued instructions to all the Departments to extend the contract/outsourcing agency contract beyond one year as long as posts are outsourced within the sanctioned strength of the Department as per implementation committee orders without referring file again to Finance Department. However all the departments shall obtain concurrence of the Finance (SMPC) Department at the initial time of contract/outsourcing.
IV. GRIEVANCE CELL i. All the Departments shall create a Grievance cell to attend to the complaints received from the contract/outsourcing persons regarding payment of remunerations etc. One of the existing Officers of their respective Departments may be nominated as in charge of that cell to attend the complaints received from the contract / outsourcing persons and his phone number and address should be made available to all contract /outsourcing persons. If any violation of instructions noticed, it should be brought to the notice of the Collector in the Districts and to the Secretary to Government, General Administration (Services) Department in Hyderabad as the case may be who will black list the agency against whom such complaints are found to be true.
ii. Further all the Departments and unit officers are instructed to scrutinize the acquittance rolls to be maintained by outsourcing agencies and take stringent action against agencies if instances of irregular deductions are noticed. Further as a measure of protection to the diligent contractual / outsourced persons, they may not be discontinued without the acquiescence of the employer. These categories can be replaced normally on grounds of dissatisfactory service indiscipline and more importantly cessation of the need as determined by the employer and not as per the whims and fancies of the agency.
iii. General Administration (SU-IV) Department also will open a grievance cell and designate an Officer In charge for the same to facilitate receiving of complaints and examine them against any malpractices by the outsourcing agency.
4. All the Departments are requested to follow the above guidelines scrupulously and ensure that the payments of remuneration to all contract/outsourcing persons on 1st of every month without fail.
G.O.Rt.No. 2501 Dated:13.07.2006: GOVERNMENT OF ANDHRA PRADESH: ESTABLISHMENT – Outsourcing of Services of Data Processing Officers & Data Entry Operators and other Supporting Services in Government Departments through an Agencies – Enhancement of the remunerations – Orders – Issued. FINANCE (SMPC) DEPARTMENT,
ORDER: Government are outsourcing of certain services like Computer Work, Driving, Typing, Sweeping and Scavenging to the private agencies and the remuneration to those services is being paid to the Agencies.
2. Hitherto, the remuneration for the Outsourcing of services is being paid the basic pay of the post to which the persons are being taken on outsourcing basis through an Agency as per the pay scales 1999 and for the Data Processing Officers and Data Entry Operators @ Rs. 4500/- and Rs . 4000/- respectively.
3. In this connection many proposals are coming from the departments / agencies again and again for enhancement of remunerations stating that the cost of living has been steeply increased and hence requested to enhance the remuneration as per the RPS-2005.
4. After careful examination of the above proposal Government hereby ordered to enhance the remuneration to the personnel being taken through outsourcing agencies on the following categories:
Contract and Outsourcing Employee Salary in RPS 2005
Sl.No. Name of the Outsourcing Category Enhanced Remunerations
1) Junior Assistant Rs4,900/- p.m.
2) Typist Rs. 4,900/- p.m.
3) Junior Steno Rs. 4,900/- p.m.
4) Senior Steno Rs. 6,200/- p.m.
5) Driver Rs. 4,500/- p.m.
6) Attender/Class IV Rs. 3,900/- p.m.
7) Lift Operator Rs. 4,400/- p.m.
8) Data Entry Operators Rs. 5,500/- p.m.
9) Data Processing Officers Rs. 6,500/- p.m.
5. These orders shall come into force with immediate effect.
6. All the Departments who are getting personnel on outsourcing through the agency should strictly monitor and ensure the amounts specified above reach the individuals employed. The identification and allotment of work to an agency should be done in a transparent manner going through the open tender route. The commission to the agency will be in addition to the remunerations fixed above. The agency should be selected on the most competitive commission rate offered by them and Department should monitor the remuneration as fixed above reaches the individuals taken for work through the agency.
Outsourcing of services through agencies: GOVERNMENT OF ANDHRA PRADESH; FINANCE (SMPC) DEPARTMENT; Circular Memo. No. 25928-A/1046/A2/SMPC/2006 Dated: 23-10-2006. Subject: S.M.P.C. – Outsourcing of services through agencies – Regarding. Ref:- G.O.Rt.No. 2501, Finance (SMPC) Department, Dated: 13.7.2006.
In the G.O. cited orders were issued enhancing the remuneration to the personnel being taken through outsourcing agencies on certain categories as indicated therein. It has also been ordered that the departments shall strictly monitor and ensure that the remuneration specified in the said G.O. reach the individuals employed invariably.
2. It has come to the notice of the Government that the outsourcing agencies are not paying the total remuneration specified in the G.O. cited to the individuals employed through the agencies. In view of the above, the departments are directed to monitor whether the enhanced remunerations are being paid to the individuals employed through the agencies and if any violation in payment of remuneration the departments are requested to take action against the outsourcing agency. The departments are informed that they are equally held responsible for less payment if they do not monitor the payment of remuneration to the individuals employed through the agencies regularly.
Guidelines for Outsourcing of supporting services: GOVERNMENT OF ANDHRA PRADESH; PUBLIC SERVICES- Outsourcing of supporting services in the Government Departments – Guidelines – Orders – Issued. FINANCE (SMPC) DEPARTMENT; G.O.Rt.No. 4459 Dated: 27.12.2006. Read the following: 1. G.O.Rt.No. 2501, Finance (SMPC) Department, Dated: 13.7.2006.
ORDER: Government have decided for outsourcing certain services in the Government departments to the agencies and accordingly Government have outsourcing the responsibility of supplying the required manpower to the private agencies. Accordingly Government have permitted several departments to outsource certain functions and functionaries for support services.
2. Specific guidelines on outsourcing or on method of outsourcing and the qualifications for the outsourcing agencies have not been prescribed by the Government resulting in lot of complaints about the manner in which the outsourcing is presently taking place.
3. In order to have specific guidelines for outsourcing the services in the Government Departments, Government after careful examination hereby issue the guidelines as annexed to the G.O. for better implementation of the functions under outsourcing.
4. It is also ordered that a Committee with the following officers is constituted for selection of outsourcing agencies at the district level headed by the District Collector since most of the outsourcing of the functions and functionaries in the districts is done locally.
District Collector Chairman.
Dy. Director T&A Member.
District Labour Officer Member
District Employment Officer Member –Convener.
5. The District Employment Officer at the district level is the officer responsible to move the proposal for outsourcing of the functions and functionaries and take the orders of the Collector and other Members concerned.
6. It is also ordered that for outsourcing the functions and functionaries in the offices located at Hyderabad both at Secretariat and Heads of Departments, the General Administration (Services) Department shall act as nodal department since they are dealing with service matters and finalize the outsourcing agency/ agencies from whom the Departments located at Hyderabad would access their requirements.
7. All the departments of the Secretariat, Heads of Departments and all the District Collectors are requested to follow the guidelines scrupulously and should ensure that the identification and allotment of the work to the outsourcing agencies should be done in a transparent manner going to the open tender as indicated in the reference cited.
GUIDELINES ON OUTSOURCING:: G.O.Rt.No. 4459, Fin. (SMPC) Dept., Dt: 27.12.2006. The Head of Office or Department who is principal employer should get permission from the Government in Finance Department to engage for outsourcing the services.
2. The principal employer for outsourcing Agencies shall have to register his office or department as per the provisions of Contract Labour (Regulation and Adoption) Act, 1970 to engage the outsourcing services.
3. The principal employer i.e. Heads of Department or Head of Office shall get registration certificate under section-7 of the said Act, 1970.
4. When the outsourcing Agency gets the permission from the HOD/Head of Office for outsourcing the services in the said Department or Office, the details of registration of principal employer shall be furnished to the Labour Department under section 13 of the said Labour Act, 1970 and rules made there under for grant of license.
5. The outsourcing agency at the time of obtaining contract labour license for supplying man power to the principal employer shall pay necessary fees and deposits into the Government Treasury as per the provision of the said Act.
6. The Outsourcing Agency shall renew its license every year.
7. The individuals sent by the outsourcing Agency are eligible for 15 days Casual Leave per year or proportionately to the actual outsourcing period and there shall not be any reduction from the remuneration due to availing of such Casual Leave.
8. The outsourcing Agency is responsible for payment of remuneration to each individual by the Agency before the expiry of such period as prescribed.
9. The outsourcing Agency should pay the remuneration as ordered by the Government from time to time to the categories of posts indicated therein. This should be closely monitored by the department and any violation in this regard should be brought to the notice of the Collector in the district or Secretary, General Administration (Services) Department at Hyderabad as the case may be who will black-list concerned agency against whom such complaints on verification are found true.
10. The women individuals are eligible for 120 days maternity leave without paying remuneration for the said period. Contracting/Outsourcing Services
11. E.S.I. contribution will be made as per rules.
12. As far as E.P.F. is concerned employees contribution would be deducted from his remuneration, as far as employers contribution is concerned agency will pay it. There will be no reimbursement of this amount separately to the agency and the agency has to quote its commission keeping this in mind. However a certificate should be produced by the agency regarding proper remittance of EPF/ESI for release of payment for subsequent month.
13. Payment of service tax is the responsibility of the agent and he will hence to quote his commission including this as well. Contracting/Outsourcing Services
Outsourcing of supporting services in the Govt Departments: GOVERNMENT OF ANDHRA PRADESH; FINANCE (SMPC) DEPARTMENT, Circular Memo. No. 8999-A/319/A2/SMPC/2007 Dated: 21.04.2007. Sub: Public Services – Outsourcing of supporting services in the Government Departments – Guidelines – Certain Clarification– Reg. Ref: G.O.Rt.No. 4459, Finance (SMPC) Dept., dt. 27.12.2006.
In the reference cited Government have issued guidelines for outsourcing the supporting services in the Government Departments. After reviewing the issue Government hereby issued further clarifications especially for the point Nos. 11, 12 and 13 of the Guidelines issued in the reference cited above, for being followed while fixing and paying the remuneration for the outsourcing agency:
1. The remuneration as indicated in G.O.Rt.No. 2501, Finance (SMPC) Department, dt. 13.7.2006 has to be paid in full to the employees outsourced by the agency. The only amount that can be deducted out of this amount is Employee’s contribution to the Provident Fund and nothing else.
2. It is the responsibility of the outsourcing agency to bear out of its commission, the Employer’s contribution towards Provident Fund, E.S.I., Service Tax etc. The outsourcing agency will have to quote its commission keeping all these payments in view and no additional amount other than the commission will be given towards any of these items. However, while reimbursing the commission to the outsourcing agency, a certificate from the agency regarding proper remittance of E.P.F./E.S.I. would be insisted upon as pointed out as at Point No. 12 of the Guidelines in the reference cited.
2. All the Departments are requested to follow the above guidelines scrupulously. Contracting/Outsourcing Services
GOVERNMENT OF ANDHRA PRADESH; Public Services – Outsourcing of certain functions like Sweeping & Scavenging etc. through Service Provider Agencies in Government Departments– Orders – Issued. FINANCE (SMPC) DEPARTMENT; G.O.Rt.No. 2246 Dated: 07.06.2007. Read the following: 1. G.O.Rt.No. 4459, Finance (SMPC) Department, dt. 27.12.2006
ORDER: Government has taken a decision to outsource the support services in the Government Departments to receive good quality of services. 2. Outsourcing of support services are two types: the first one is outsourcing of functionaries, and the second one is outsourcing of functions. Outsourcing of functionaries is comprehensively covered in the G.O. read above. The issue outsourcing of activities is not covered in the above G.O. Hence, it is decided to issue guidelines in this regard.
3. It is felt there are certain activities, like Sweeping, Scavenging etc which are part time in nature can be outsourced to the service providers instead of taking personnel on outsourcing basis. This can also be done for higher level activities like computer maintenance, typing etc. Accordingly, all Departments are requested to outsource activities like keeping premises clean, Scavenging, Sweeping etc.
on outsourcing basis and enter into a contract with the service provider in terms of certain specific parameters of the activity to be outsourced instead of personnel. No personnel should be taken on outsourcing for the activities mentioned above. Similarly, Departments are free to explore further activities which can be outsourced as an activity instead of taking personnel on outsourcing like maintenance of computers, typing etc.
Once such activities have been identified, they can outsource it as an activity to service providers. A decision to this extent can be taken at the level of the Department and there may not be any need to reference for concurrence of Finance Department as long as activity is entrusted to the Service Providers with reference to certain already mutually agreed standards of performance of work and the service provider is engaged as per the procedure suggested in G.O. read above. 4. All the Departments of the Secretariat are requested to follow the guidelines scrupulously. Contracting/Outsourcing Services
contract agreement with outsourcing agencies for Outsourcing of supporting services through outsourcing agencies: GOVERNMENT OF ANDHRA PRADESH; FINANCE (SMPC) DEPARTMENT; Circular Memo. No.14863-F/547/A2/SMPC/2007 Dated: 14.06.2007.
Sub:- Public Services – Outsourcing of supporting services in the Government Departments through outsourcing agencies – Extension of contract agreement with outsourcing agencies – Delegation of powers – Reg. Ref:- G.O.Rt.No. 4459, Finance (SMPC) Dept., dt. 27-12-2006.
In the G.O. cited orders were issued specifying guidelines for outsourcing the services in the Government Departments for better implementation of the function under outsourcing.
2. The Heads of Departments and Administrative Departments have to obtain the concurrence of Finance (SMPC) Department for outsourcing the functions to a private Agency. Contracting/Outsourcing Services
3. The Administrative Departments and Heads of Departments are submitting the proposals for continuation of the outsourcing services every year to Finance (SMPC) Department for concurrence, which leads time consuming for the said continuation. Hence, Government hereby decided to delegate the powers to the Head of the Department to extend the contract with the outsourcing agency from year to year as long a the posts outsourced are within the sanctioned strength of the Department as per the continuation orders issued by the Finance (SMPC) Department.
4. All the Administrative Departments are requested to obtain the concurrence of Finance (SMPC) Department at the initial time of outsourcing the services to the private Agency. Finance Department will however conduct the implementation committee meetings once in every year to assess the staff requirement vis-à-vis the functions of the Department.
5. This orders are come into force with immediate effect.
Guidelines for Outsourcing of supporting services: GOVERNMENT OF ANDHRA PRADESH; FINANCE (SMPC) DEPARTMENT, Circular Memo. No. 17944/668/A2/SMPC/2007 Dated: 06.10.2007. Subject:- Public Services– Outsourcing of supporting services in the Government Departments – Guidelines – Further instructions – Issued. Ref:- 1. G.O.Rt.No. 4459, Finance (SMPC) Department, dt. 27.12.2006. 2. Circular Memo. No. 8999-A/319/A2/SMPC/2007, dt. 21.04.2007. 3. Circular Memo. No.14863-F/547/A2/SMPC/2007, dt. 14.06.2007.
In the references cited Government have issued guidelines for outsourcing the supporting services in the Government Departments as well as Quasi-Governmental Organizations. Government have reviewed the issue and decided to provide Rule of Reservation and implement the Presidential Order in all outsourcing appointments in the State. Hence the following further instructions issued:
3. Rule of Reservation as per the existing 100 point roster already prescribed in Rule 22 of the Andhra Pradesh State and Subordinate Service Rules by the State Government shall be followed in all outsourcing appointments.
4. Presidential order should be followed in all appointments on outsourcing.
2. All the Departments of Secretariat and Heads of Departments are requested to follow the above instructions scrupulously. If any violation in this regard will be viewed seriously and the concerned appointing authorities will be held responsible. Contracting/Outsourcing Services
Payment of salaries to grants in Aid Staff / Outsourced / Contract employees/ Quasi: GOVERNMENT OF ANDHRA PRADESH; FINANCE (SMPC) DEPARTMENT; Circular Memo. 28346-C/958/A2/SMPC/2008, Dated: 30.09.2008. Sub:- Public Services – Payment of salaries promptly to grants – in – Aid Staff / Outsourced / Contract employees / Quasi – Government Institutions – Reg. Ref:- 1. G.O.Rt.No. 4459, Finance (SMPC) Dept., dt. 27-12-2006. 2. Circular Memo. No.14863-F/547/A2/SMPC/2007,dt: 14.06.2007. 3. Circular Memo No.1294/845/A1/BG-I/08, Dt.26.09.2008
It is the policy of the Government that all the employees working in the Government as well as quasi- Governmental organizations, Grants – in – Aid Institutions, outsource / contract employees should get their salaries on the first of each month. To facilitate the same certain decisions have been taken including sanction of amount at one go giving full quarterly relaxation wherever funds are involved towards salaries and wages.
2. Similarly, wherever the posts are taken on outsourcing / contract against sanctioned vacancies, the respective departments have been given the powers to continue them for the subsequent years vide reference 2nd read above.
3. Inspite of this, instances coming to the notice of the Finance Department that there are delays in payment of salaries and two such instances recently came to the notice of the Finance Department, one relates to A.P. Women’s Co-operative Finance Corporation as well as the salaries relating to supervisors in the Anganwadi Centres. The issue of Anganwadi supervisors payments was delayed for want of continuation orders, where as the powers are with the administrative department for extension as per the Circular Memo 2nd cited. Still the department referred the file to Finance (SMPC) Department, because of which the salaries could not be paid in time.
4. All expenditure Principal/Secretaries of the Finance Department are requested to pro – actively interact with the respective department and ensure that funds are released well in advance so that payment of salaries are made on the first of each month. All Principal/Secretaries to Government are also requested to watch this issue and bring it to the notice of the Finance Department if there is any impediment in payment of the salaries on the first of the month. Wherever personnel are taken on contractual payment or outsourced, if full details of the personnel taken are given, necessary budget provisions would be made available and if there is any shortfall in the budget provision, on furnishing of the same, additionality would be sanctioned without any delay by the Finance Department.
5. All the departments of Secretariat and all the expenditure Sections in Finance Department are requested to follow the above instructions scrupulously and ensure payment of salaries on first of every month.
Payment of salaries to contract Employees: GOVERNMENT OF ANDHRA PRADESH; FINANCE (BG.I)) DEPARTMENT; Circular Memo. No. 30766/A/896/A1/BG.I/2008, Dated: 23-10-2008. Sub:- Payment of salaries to contract appointees and other payments to individuals – Instructions – Issued.
Ref:- 1. G.O.Ms.No. 94, Finance (BG.I) Department, dated 01.04.2008. 2. G.O.Ms.No. 170, Finance (BG.I) Department, dated. 27.6.2008. 3. G.O.Ms.No. 293, Finance (BG.I) Department, dated. 3.10.2008.
In relaxation of instructions issued in the ref. 2nd and 3rd cited, the Director of Treasuries and Accounts/Pay and Accounts Officer, Hyderabad/Director of Works Accounts are authorized to admit bills into audit under the following detailed heads without insisting for 80% of expenditure for the earlier quarters subject to limiting the expenditure to the extent of provision available in B.E. 2008-09. This is to facilitate prompt payment of salaries to Contracting/Outsourcing Services.
270/273 – Work-charged Establishment.
280/282 – Payment to Home Guards.
280/283 – Payment to Anganwadi Workers.
280/284 – Other Payments(individual payments).
300 – Other contractual services.
310/311 – Grants-in-aid towards salaries.