The sub account 27C includes the Head of account “8443-Civil Deposits” among other deposit heads. Civil Deposits include the classes of deposits closely connected with the administration of various Government Departments and controlled by the Government. The transactions related to the various minor heads such as Revenue Deposit, Civil Court Deposit, Criminal Court Deposits, Personal deposits, Public Works Deposits, Forest Deposits, Deposits for purchases etc, Abroad, Deposits under various Central and State Acts , Deposits of fees received by Government servants for work done for private bodies, Deposits of Educational Institutions, Deposits for work done for public bodies or private individuals, Unclaimed Provident Fund Deposits, Deposits in connection with Elections are complied under this Head of account.

The compiled accounts in the form of Detailed books are sent to the Departments concerned for reconciliation.

Broadsheets are maintained in respect of some of the Minor heads under ‘8443’.

Unclaimed deposits lapsing to Government after the prescribed period and the refund of lapsed deposits are governed by the provisions contained in the Tamil Nadu Financial Code.