Booking of CGHS Recovery into Heads of Defence Accounts CGHS OFFICE OF THE CONTROLLER GENERAL OF DEFENCE ACCOUNTS ULAN BATAR ROAD, DELHI CANTT -110 010 No. A/1/11336/OBS/2017-18 Dated: 09.07.2018 To PCsDA/CsDA (through website) Subject:   Booking of CGHS Recovery into Heads of Defence Accounts. As per list of Major & Minor Heads of Accounts, recovery on accounts of CGHS contribution should be booked under Receipt Head 0210.01.103.00.00 {code heads 094/16-Defence, 095/16-MoD(Civ) & 098/20-CSD}. 2. However, Test Audit of pay bills pertaining to Defence Civilians in one of our Controller Offices revealed that a recovery of CGHS subscription is being booked under MH-0076, Minor Head 800-Other receipts (code head 01/575/30). Similarly, CGHS contribution of Civilians of Navy and Air Force is being booked under MH-0077, Minor Head 800-other receipts (code head 01/670/30) and Major Head 0078, Minor Head 800-Other receipts (code head 01/710/30) respectively. 3. Wh...