New Chart of Accounts

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Chart of accounts as devised by Auditor General Pakistan, 2002

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Content

Entity Element
Code

Government
Name

Code

F

Federal Government

F01

Ministry
Name
Cabinet Secretariat

Code

Division
Name

Code

Attached Department/Department
Name

F011

Cabinet Division

DCS1

Dept of Communication Security

DSF1

Dept of Stationery Forms

DOA1

Dept of Archives

FM01

Federal Ministers

SA01

Special Assistants

MS01

Main Secretariat

CP01

Car pool

IB01

Intelligence Bureau

NDC1

National Documentation Centre

PCB1

Pakistan Computer Bureau

RRW1

Relief & Repatriation Wing

IPCW

Inter-Provincial Coordination Wing, Isb

FLC1

Federal Land Commission

NLA1

National Language Authority

SAO1

Special Assistant Offices

PAW1

Political Affairs Wing

FACC

Federal Anti-Corruption Committee, Isb

MSW1

Management Services Wing

CDA1

Capital Development Authority

F012

Issued: 29-Oct-02

Establishment Division

1 of 74

STI1

Secretariat Training Institute

SWO1

Staff Welfare Organization

SEC1

Secretariat

SRC1

Services Reforms Commission

SRB1

Service Review Board

CSA1

Civil Service Academy

PAC1

Pakistan Admin College

NIPA

National Institute of Public Admin

GIF1

Group Insurance Fund

MPCC

Multi-purpose Community Centre

CC01

Community Centre

DCC1

Day Care Centre

SWOL

Staff Welfare Organization's Library

TT01

Trade Training

SNC1

Sports & Culture

CA01

Cultural Activities

CSRF

Central Staff Relief Fund

HH01

Holiday Homes

HWW1

Hostel for Working Women

SWD1

Staff Welfare Department
260990398.xlsEntity Element

Entity Element
Code

Government
Name

Code

F02

F03

Ministry
Name

Ministry of Commerce

Ministry of Communication
& Railways

Code

F021

F031

Division
Name

Commerce Division

Communication Division

Code

Attached Department/Department
Name

LIH1

Ladies Industrial Home

VTC1

Vocational Training Centre

STCW

Secretariat Training Centre for Women

ARD1

Academy for Rural Development

CB01

Cotton Board

SEC2

Secretariat

NTC1

National Tariff Commission

EDF1

Export Development Fund

ATTP

Liaison Office Afghan Transit Trade

CSIS

Commercial Section

PTOC

Pakistan Trade Office, Copenhagen

PTOR

Pakistan Trade Centre, Rotterdam

CGPD

Consulate General of Pakistan, Dubai

CGPH

Consulate General of Pakistan, Hong Kong

CGPM

Consulate General of Pakistan, Montreal

CGPS

Consulate General of Pakistan, Sydney

CGPL

Consulate General of Pakistan, Los Angeles

PMPG

Permanent Mission of Pakistan, Geneva

FTIP

Foreign Trade Institute of Pakistan

DII1

Department of Insurance, Isb

DIK1

Department of Insurance, Kch

TMR1

Trade Marks Registry, Lhr

EPB1

Export Promotion Bureau

TNCO

Trade and Commercial Offices

PPOD

Pakistan Post Office Department.

NHD1

Issued: 29-Oct-02

2 of 74

National Highways and Pakistan Motorways Police Department

SEC3

Secretariat

PIA1

Pakistan International Airlines

NTRC

National Transport Research Centre, Isb

DGPS

Directorate General, Ports & Shipping

NHA1

National Highway Authority

CMTC

Construction Machinery Training Centre

NMTA

National Mass Transit Authority

PSEB

Private Software Export Board

PPSC

Pakistan Postal Services Corporation

SCO1

Special Communication Organization

STCK

Seamen's Training Centre, Kch
260990398.xlsEntity Element

Entity Element
Code

Government
Name

Code

F04

F05

F06

F07

Issued: 29-Oct-02

Ministry
Name

Ministry of Minorities,Culture
Sports, Tourism and Youth
Affairs

Ministry of Defence

Ministry of Education

Ministry of Environment,
Local Government and Rural
Development

Code

Division
Name

Code

Attached Department/Department
Name

SOK1

Shipping Office, Kch

DSCM

Department of Shipping Control and Mercantile Marine

LHLS

Lighthouses and Lightships

RT01

Road Transport

F032

Railways Division

PR01

Pakistan Railways

F041

Minorities,Culture Sports, Tourism and Youth
Affairs Division

DOAR

Department of Archeology

ANM1

Archaelogy and Museums

CBFC

Central Board of Film Censors

DTS1

Department of Tourist Services

DMLC

Directorate of Military Land and Cantonments

FGED

Federal Government Educational Institutions
(Cantonment/Garrisons) Directorate

PMAD

Pakistan Military Accounts Department

OSGP

Office of the Surveyor General of Pakistan

PASB

Pakistan Armed Services Board

ARMY

Army

F051

Defence Division

AF01

Airforce

PN01

Pakistan Navy

MSA1

Maritime Security Agency

PMD1

Pakistan Meteorological Department

HASF

Headquarters of Airports Security Force

MTGY

Meteorology

SOP1

Survey of Pakistan

DS01

Defence Services

OTHE

Others

F052

Defence Production

DSTO

Defence Science and Technology Organization

F061

Education Division

DFGE

Directorate of Federal Government Educational Institutions

DOL1

Department of Libraries

CCO1

Central Copyright Office

FGCF

Federal Government Educational Institutions in the Capital and
Federal Areas

PEPA

Pakistan Environmental Protection Agency

F071

Environment, Local Government and Rural
Development Division
3 of 74

260990398.xlsEntity Element

Entity Element
Code

Government
Name

Code

F08

Ministry
Name

Ministry of Finance,
Economic Affairs, Statistics
and Revenue

Code

F081

Issued: 29-Oct-02

Ministry of Food, Agriculture
and Livestock

Finance Division

Code

Attached Department/Department
Name

NCCW

National Council for Conservation of Wildlife in Pakistan

PFI1

Pakistan Forest Institute

ZSP1

Zoological Survey of Pakistan

AHKN

Akhtar Hameed Khan National Centre for Rural and Municipal
Administration.

MTRI

Municipal Training and Research Institute, Karachi

ENER

National Energy Conservation Centre (ENERCON)

NCRD

National Centre for Rural Development

CDNS

Central Directorate of National Savings

DCLA

Department of Corporate Law Authority

AGP1

Auditor General of Pakistan

CGA1

Controller General of Accounts

SDD1

Servicing of Domestic Debt

F082

Revenue Division

CBR1

Central Board of Revenue

F083

Economic Affairs Division

FLR1

Foreign Loans Repayment

SFD1

Servicing of Foreign Debt

ACO1

Agricultural Census Organisation

PCO1

Population Census Organisation

FBS1

Federal Bureau of Statistics

ALPM

Agricultural and Livestock Products Marketing and Grading
Department

DPP1

Department of Plant Protection

FID1

Fertilizer Imports Department.

DGF1

Directorate General of Food

FSCN
DFAC

Office of the Federal Seed Certification and National Seed
Registration
Directorate of Food Accounts

F084

F09

Division
Name

F091

Statistics Division

Food, Agriculture and Livestock Division

4 of 74

SSP1

Soil Survey of Pakistan

AQD1

Animal Quarantine Department

DMF1

Directorate of Marine Fisheries, Karachi

AR01

Agriculture Research

PP01

Plant and Protection

OAS1

Other Agricultural Services

SW01

Subsidy on Wheat
260990398.xlsEntity Element

Entity Element
Code

Government
Name

Code

Code

Division
Name

F10

Ministry of Foreign Affairs

F101

Foreign Affair Division

F11

Ministry of Health

F111

Health Division

F12

F13

F14

Issued: 29-Oct-02

Ministry
Name

Ministry of Housing and
Works

Ministry of Industries and
Production

Ministry of Information and
Media Development

F121

F131

F141

Housing and Works Division

Industries and Production Division

Information and Media Development
Division

5 of 74

Code

Attached Department/Department
Name

LK01

Livestock

FS01

Fisheries

PMA1

Pakistan Mission Abroad

DCHE

Directorate of Central Health Establishments

DMC1

Directorate of Malaria Control

DTC1

Directorate of Tuberculosis Control

JPMC

Jinnah Postgraduate Medical Centre

NIMR

National Institute of Malaria Research and Training, Lahore

NICH

National Institute of Child Health

PIMS

Pakistan Institute of Medical Sciences, Islamabad

MSE1

Medical Services

PH01

Public Health

NHL1

National Health Laboratories

DGPW

Office of the Director General, Pakistan Public Works

EO01

Estate Office

NHAY

National Housing Authority

CW01

Civil Works

FL01

Federal Lodges

DOS1

Department of Supplies

TCO1

Textile Commissioner's Organization

DOE1

Department of Explosives

PO01

Patent Office, Karachi

IND1

Industries

PW01

Production Wing

PID1

Press Information Department

DGFM

Directorate General of Films and Publications

DRR1

Directorate of Research and Reference

DGPN

Office of the Director General Pakistan,Pakistan National Centre

DPND

Directorate of Publications, Newsreels and Documentation

ISA1

Information Services abroad

PNC1

Pakistan National Centre
260990398.xlsEntity Element

Entity Element
Code

Government
Name

Code
F15

F16

F17

Issued: 29-Oct-02

Ministry
Name

Code

Division
Name

Ministry of Interior

F151

Interior Division

Ministry of Kashmir Affairs,
Northern Areas & States &
Frontier Regions

Ministry of Labour,
Manpower and Overseas
Pakistanis

Code

Attached Department/Department
Name

DGIP

Directorate General of Immigration and Passports

HRO1

Headquarters of the Registration Organization

DGCD

Directorate General of Civil Defence

HPRL

Headquarters Pakistan Rangers, Lahore

HPCG

Headquarters Pakistan Coast Guards

HFCN

Headquarters of Frontier Corps, NWFP

HFCB

Headquarters of Frontier Corps, Baluchistan

HPRS

Headquarters Pakistan Rangers Sindh(South) Karachi

HOFI

Headquarters Office of Federal Investigation Agency

NDO1

National Database Organisation

PON1

Passport Organization

RO01

Registration Organization

AICT

Office of the Administrator Islamabad Capital Territory

F152

Narcotics Control Division

ANF1

Anti Narcotics Force

F161

Kashmir Affairs, Northern Areas & States &
Frontier Regions Division

OANA

Office of the Administrator for Northern Areas

F171

Labour, Manpower and Overseas Pakistanis
Division

6 of 74

TCC1

The Chief Courts, Northern Areas

OCFR

Office of the Commandant Frontier Regions

FR01

Frontier Region

FC01

Frontier Constabulary

FATA

Federally Administered Tribal Areas

ARE1

Afghan Refugees

NA01

Northern Areas

FGNA

Federal Government Educational Institutions in Northern Areas

NIRC

National Industrial Relations Commissions

ITNE

Implementation Tribunals for Newspapers Employees

BIOE

Bureau of Immigration and Overseas Employment

NTB1

National Training Bureau

DDWS

Directorate of Dock Workers Safety (Headquarters), Karachi

PMI1

Pakistan Manpower Institute

MOP1

Manpower and Overseas Pakistanis

DTUE

Directorate of Trade union Education

MWB1

Minimum Wages Board
260990398.xlsEntity Element

Entity Element
Code

Government
Name

Code
F18

F19

F20

Ministry of Law, Justice and
Human Rights

Ministry of Petroleum and
Natural Resources

Ministry of Planning and
Development

Code

Division
Name

Code

Attached Department/Department
Name

F181

Law, Justice and Human Rights Division

ECP1

Election Commission of Pakistan

HRD1

Human Rights Division

SJC1

Supreme Judicial Council

SC01

Supreme Court

FSC1

Federal Shariat Court

DPER

Department of Petroleum and Energy Resources

GSP1

Geological Survey of Pakistan

PC01

Planning Commission

TPO1

Town Planning Offices

DCT1

Directorate of Clinical Training, Karachi

F182

Parliamentary Affairs Division

F191

Petroleum and Natural Resources Division

F201

Planning and Development Division

F21

Ministry of Population
Welfare

F211

Population Welfare Division

F22

Ministry of Privatization

F221

Privatization Division

F23

Ministry of Religious Affairs,
Zakat & Ushr

F231

Religious Affairs, Zakat & Ushr Division

F24

Ministry of Science &
Technology

F241

F25

F26

Issued: 29-Oct-02

Ministry
Name

Ministry of Water and Power

Ministry of Women
Development, Social Welfare
and Special Education

CII1

Council of Islamic Ideology

Information Technology and
Telecommunications Division

PCBU

Pakistan Computer Bureau

F242

Scientific and Technological Research
Division

SS01

Scientific Societies

F251

Water and Power Division

OCEA
OPCI

Office of the Chief Engineering Advisors and Chairman Federal
Flood Commission
Office of the Pakistan Commissioner for Indus water

DGSE

Directorate General of Special Education

SWE1

Social Welfare

F261

Women Development, Social Welfare and
Special Education Division

7 of 74

260990398.xlsEntity Element

Entity Element
Code

Government
Name

Code
F27
F28

Issued: 29-Oct-02

Ministry
Name
Wafaqi Mohtesib Secretariat
Federal Tax Ombudsman
Secretariat

Code
F271

Division
Name
Wafaqi Mohtesib Secretariat

F281

Federal Tax Ombudsman Secretariat

8 of 74

Code

Attached Department/Department
Name

260990398.xlsEntity Element

Object Element
Element
No

Description

A

Expenditure

B

Tax Revenue

C

Non-Tax Revenue

E

Capital Receipts

F

Assets

G

Liabilities

H

Equity

Issued: 29-Oct-02

Major object
No

Minor object

Description

No

8 of 74

Description

Detailed object
No

Description

260990398.xlsObject code

Object Element
Element
Description

No
A

Expenditure

No
A01

Major object
Description
Employee related expenses

A011

A012

Issued: 29-Oct-02

Minor object
Description

No

No

Pay
A01101
A01102
A01103
A01104
A01105
A01106
A01150

Pay of Officers (A01101-50)
Basic Pay
Personal pay
Special pay
Technical pay
Qualification Pay
Pay of contract staff
Others

A01151
A01152
A01153
A01154
A01155
A01156
A01170

Pay of other staff (A01151-99)
Basic Pay
Personal pay
Special pay
Good conduct pay
Qualification Pay
Pay of contract staff
Others

A01201
A01202
A01203
A01204
A01205
A01206
A01207
A01208

Regular Allowances (A01201-10)
Senior post Allowance
House rent Allowance
Conveyance Allowance
Sumptuary Allowance
Dearness Allowance
Local Compensatory Allowance
Washing Allowance
Dress Allowance

A01211
A01212
A01213
A01214
A01215
A01216
A01217
A01218
A01219
A01220
A01221
A01222
A01223
A01224
A01225
A01226

Other Regular allowances (A01211-70)
Hill allowance
Telecommunication allowance
Expatriation allowance
Post operation allowance
Extra departmental employees allowance
Qualification allowance
Medical allowance
Fixed contingent/stationary allowance
Foreign allowance
Language allowance
Accreditation allowance
Hardship allowance
Exchange compensation allowance
Entertainment allowance
Instruction allowance
Computer allowance

Allowances

9 of 74

Detailed object
Description

260990398.xlsExpenses

Object Element
No

Issued: 29-Oct-02

Element
Description

No

Major object
Description

Minor object
Description

No

No
A01227
A01228
A01229
A01230
A01231
A01232
A01233
A01234
A01235
A01236
A01237
A01238
A01239
A01240
A01241
A01242
A01243
A01244
A01245
A01246
A01247
A01248
A01249
A01270

Detailed object
Description
Project allowance
Orderly allowance
Special compensation allowance
Dusting allowance
Drink water allowance
Performance evaluation allowance
Unattractive area allowance
Raining allowance
Secretariat allowance
Deputation allowance
Design allowance
Charge allowance
Special allowance
Utility allowance for gas
Utility allowance for electricity
Consolidation travelling allowance
Special travelling allowance
Adhoc relief
Indexed house rent allowance
Indexed conveyance allowance
NAB Allowance
Judicial Allowance
Utility Allowance to Ministers
Other

A01271
A01272
A01273
A01274
A01275
A01276
A01277
A01278
A01279
A01280
A01281
A01299

Other allowances (excluding TA) (A01271-99)
Overtime allowance
Night duty allowance
Honoraria
Medical charges
Rest and recitation allowance
Outfit allowance
Contingent paid staff
Leave salary
Extra duty allowance
Out station allowance
Danger money allowance
Others

A02

Project preinvestment analysis

A021
A022

Feasibility studies
Research and surveys & Exploratory
operations

A03

Operating expenses

A031

Fees

A03101
A03102

Bank fees
Legal fees

A032

Communications

A03201
A03202
A03203
A03204

Postage and telegraph
Telephone and trunk call
Telex, teleprinter and fax
Electronic Communication

10 of 74

260990398.xlsExpenses

Object Element
No

Issued: 29-Oct-02

Element
Description

No

Major object
Description

No

Minor object
Description

11 of 74

No
A03205
A03270

Detailed object
Description
Courier and pilot service
Others

260990398.xlsExpenses

Object Element
No

Element
Description

No

Major object
Description

Minor object
Description

No
A033

Utilities

A03301
A03302
A03303
A03304
A03370

Gas
Water
Electricity
Hot and cold weather charges
Others

A034

Occupancy costs

A03401
A03402
A03403
A03404
A03405
A03406
A03407
A03408
A03409
A03410
A03470

Charges
Rent for office building
Rent for residential building
Rent for other building
Rent other than on building
Royalties
Rates and taxes
Rent of Machine & Equipment
Insurance
Security
Others

A035

Operating Leases

A03501
A03502
A03503
A03570

Machinery and equipment
Buildings
Motor Vehicles
Others

A036

Motor vehicles

A03601
A03602
A03603
A03670

Fuel
Insurance
Registration
Others

A037

Consultancy and Contractual work

A03701
A03702
A03703
A03770

Computer
Management
Govt. Departments
Other

A038

Travel & Transportation
A03801
A03802
A03803
A03804
A03805
A03806
A03807
A03808
A03820

Issued: 29-Oct-02

Detailed object
Description

No

12 of 74

Govt. Servants (A03801-20)
Training - domestic
Training - international
Other - domestic
Other -international
Travelling allowance
Transportation of Goods
P.O.L Carges, Aeroplanes, Helicoptors, Staff Cars,
MotorCycles
Conveyance charges
Others

260990398.xlsExpenses

Object Element
No

Element
Description

No

Major object
Description

Minor object
Description

No

No
A03821
A03822
A03823
A03824
A03825
A03826
A03827
A03828
A03840

A039

General

A03901
A03902
A03903
A03904
A03905
A03906
A03907
A03908
A03909
A03910
A03911
A03912
A03913
A03914
A03915
A03916
A03917
A03918
A03919
A03920
A03921
A03922
A03923
A03924
A03925
A03926
A03927
A03928
A03929
A03930
A03931
A03932
A03933

Issued: 29-Oct-02

13 of 74

Detailed object
Description
Other than Govt. Servants (A03821-40)
Training - domestic
Training - international
Other - domestic
Other -international
Travelling allowance
Transportation of Goods
P.O.L Carges, Aeroplanes, Helicoptors, Staff Cars,
MotorCycles
Conveyance charges
Others
Stationery
Printing and publication
Conference/seminars/workshops/ symposia
Hire of Vehicles
Newspapers periodicals and books
Uniforms and protective clothing
Advertising & Publicity
Discount given
Tax refunds
Commission Paid
Loss on exchange
Delegation abroad
Contribution & subscription
Secret service expenditure
Payments to Govt. dept for service rendered
Essay writing and copy rights
Law charges
Exhibitions, fairs and other national celebrations
Payments to other for service rendered
Relief and Repatriation of civilian internees
Unforeseen expenditure for disaster preparedness and
relief
Reimbursement of interest to bank
Security of VIP's
Expenditure of refugees, security, prisioners and
Detunus
Subsistence allowance to detenus
Allies Branch of the Provincial C.I.D
Purchase of drug and medicines
Expenditure on Confiscated Goods
Weight & Measures Trade Marks and Patent Rights
Vocational and Manpower Training
Expenditure on Foreign Experts assistance received
from abroad
Demarcation of Indo-Pakistan Boundary
Service Charges
260990398.xlsExpenses

Object Element
No

Element
Description

No

Major object
Description

Minor object
Description

No

No
A03934
A03970

A04

A05

A06

Issued: 29-Oct-02

Employees' Retirement Benefits

Grants subsidies & Write off Loans

Transfers

A041

A051

Pension

Subsidies

Detailed object
Description
Re-imbursment of T.T. charges to Banks of Home
Remittances
Others

A04101
A04102
A04103
A04104
A04105

Pension
Commuted value of pension
Gratuity
Other pension (e.g. family pension)

A04106
A04170

Reimbursement of medical charges to pensioners
Others

A05101
A05102
A05103
A05104
A05105
A05106
A05120

Wheat
Food
Edible Oil

Gratuities (e.g. gratuity where pension is not mature)

Fertilizer
Tubewells
Cotton
Others

A052

Grants-domestic

A05201
A05202
A05203
A05204
A05205
A05206
A05270

To Federal Government
To Provincial Government
To District Government
To TMAs
To Financial Institutions
To Non Financial Institutions
To Others

A053

Write off Loans

A05301
A05320

Government Servants
Others

A061

Scholarship

A06101
A06102
A06103
A06104

Merit
Others
Cash awards
Bonus

A062

Technical assistance

A06201
A06202
A06270

Foreign training in Pakistan
Contribution to international agency
Others

A063

Entertainments & Gifts

A064

Other Transfer payments

A06401
A06402
A06403
A06404
A06405
A06470

To foreign governments
Contribution/transfer to reserve fund
Renewals & replacements
Return to Govt. investment
To Suger Cess Fund
Others

14 of 74

260990398.xlsExpenses

Object Element
No

Element
Description

No
A07

Major object
Description
Interest payment

No
A071

A072

A073

Minor object
Description
Interest - domestic

A07101
A07102
A07103
A07104
A07105
A07106
A07110

Detailed object
Description
Permanent Debt (A07101-10)
To Federal Govt.
To Provincial Govt.
To District Government
To TMAs
To Financial Institute
To Non-financial Institute
Others

A07111
A07112
A07113
A07114

Floating Debt (A07111-20)
To Federal Govt.
To Provincial Govt.
To District Government
To TMAs

A07121
A07122
A07123
A07124

Unfunded Debt (A07121-30)
To Federal Govt.
To Provincial Govt.
To District Government
To TMAs

A07131
A07132
A07133
A07140

Government Servants (A07131-40)
House Building Advance
Motor Car Advance
Motor Cycle Advance
Others

A07201
A07202
A07203
A07204
A07210

Permanent Debt (A07201-10)
To Federal Govt.
To Provincial Govt.
To Financial Institute
To Non-financial Institute
Others

No

Interest - foreign

Others

A07301

A07303

Other Obligations (e.g. Depreciation and other
Reserve funds, Deposits of income Tax)
Other payments (e.g. management of loans, interest
of commercial banks, Loan of Food A/C)
On Loan received by P.O. etc

A08101
A08102
A08103
A08104
A08170

House building
Motor car
Motor cycle/scooter
Cycle
Others

A07302

A08

Issued: 29-Oct-02

Loans advances

A081

Advances to government servants

15 of 74

260990398.xlsExpenses

Object Element
No

Element
Description

No

A09

A10

Issued: 29-Oct-02

Major object
Description

Physical assets

Principal repayments

No
A082

Minor object
Description
Provinces

A083

District Government/TMAs

A084

Financial Institutes

A085

Non Financial Institutes

A086

Detailed object
Description

No
A08201
A08202
A08203
A08204

NWFP
Punjab
Sindh
Balochistan

A08301
A08302
A08303
A08304

NWFP
Punjab
Sindh
Balochistan

Loan to Others

A08601
A08670

Private sector
Others

A091

Purchase of physical assets

A09101
A09102
A09103
A09104
A09105
A09106
A09107
A09108
A09109
A09170

Land and buildings
Land and buildings- residential buildings
Land and buildings- office buildings
Building and Structure- others
Transport
Plant and Machinery
Furniture and fixtures
Livestock
Diplomatic cars
Others

A092

Computer Equipments

A09201
A09202
A09203

Hardware
Software
I.T. Equipment

A093

Commodity Purchases

A09301
A09302
A09303
A09370

Food
Fertilizer
Coal
Others

A094

Other Stores and Stock

A09401
A09402
A09403
A09470

Medical stores
Newsprint
Tractors
Others

A101

Principal repayment- domestic

A10101
A10102
A10103
A10104
A10105
A10106
A10107
A10170

Domestic Direct
To Federal Government
To Provincial Government
To District Government
To TMAs
To Financial Institutions
To Non Financial Institutions
To Others

16 of 74

260990398.xlsExpenses

Object Element
No

Element
Description

No

A11

A12

A13

Issued: 29-Oct-02

Major object
Description

Investment

Civil Works

Repairs and maintenance

Minor object
Description

No
A102

Principal repayment - foreign

A103

Other repayments

A111

No

Detailed object
Description

A10201
A10202
A10203
A10204
A10270

Foreign Direct
To federal government
To financial institutions
To non financial institutions
To others

Investment local

A11101
A11102
A11170

To financial institutions
To non financial institutions
To others

A112

Investment foreign

A11201
A11202
A11203
A11270

To financial institutions
To non financial institutions
Contribution to International Finance Institution
To others

A113

Others

A121

Roads highways and bridges

A12101
A12102
A12103
A12104

National highways
Other highways/roads
Bridges of national importance
Other bridges

A122

Irrigation works

A12201
A12202
A12203
A12270

Main Canals
Feeder canal
Tertiary and other subsidiary links
Others

A123

Embankment and drainage works

A12301
A12302
A12303
A12370

Main embankment
Miscellaneous embankment
Drainage
Others

A124

Buildings and structures

A12401
A12402
A12403
A12470

Office buildings
Residential buildings
Other buildings
Others

A125

Other Works

A12501
A12502

Works-Urban
Works-Rural

A130

Transport

A131

Machinery and Equipment

17 of 74

260990398.xlsExpenses

Object Element
No

Element
Description

No

A14

Issued: 29-Oct-02

Major object
Description

Suspense and Clearing

No
A132

Minor object
Description
Furniture and Fixture

A133

Buildings and structure

A13301
A13302
A13303
A13370

Office Buildings
Residential Buildings
Other Buildings
Others

A134

Irrigation works

A13401
A13402
A13403
A13470

Main canal
Feeder canal
Tertiary and other subsidiary links
Others

A135

Embankment and drainage

A13501
A13502
A13503
A13570

Main embankment
Miscellaneous embankment
Drainage
Others

A136

Roads highways and bridges

A13601
A13602
A13603
A13604

National highways
Other highways/roads
Bridges of national importance
Other bridges

A137

Computer Equipment

A13701
A13702
A13703

Hardware
Software
I.T. Equipment

A138

General

A13801

Maintenance of gardens

A141

Recovery of Expenditure

A14101

Recovery of expenditure suspense

18 of 74

No

Detailed object
Description

260990398.xlsExpenses

Object Element
Element
Description

No
B

Tax revenue

No
B01

Major object
Description
Direct taxes

No
B011

Minor object
Description

Detailed object
Description

No

Taxes on income
B01101

Taxes from Companies (B01101-20)
Income tax

B01102

Super tax

B01103

Surcharge

B01104

MLR 32/3c

B01105

Deduction at source under section 50 of the income tax ordinance

B01106

Advance payments of tax under section 53

B01107

Penalties under the income tax ordinance 1979

B01108

Share of net proceeds assigned to provinces

B01120

Others
Taxes from Registered Firms (B01121-30)

B01121

Super tax

B01122

Surcharge

B01123

MLR 32/ section 3/c

B01124

Deduction at source under section 50 of the Income Tax Ordinance

B01125

Advance payments of tax under section 53

B01126

Penalties under the Income Tax Ordinance

B01127

Share of net proceeds assigned to provinces

B01130

Others
Taxes from Individuals, AOPs, and URF other than salaries (B01131-40)

B01131

Income tax

B01132

Surcharge

B01133

MLR 32/3c

B01134

Deduction at source under section 50

B01135

Advance payments of tax under section 53

B01136

Penalties

B01137

Share of net proceeds assigned to provinces

B01140

Others
Taxes from Federal Govt. employee (B01141-50)

B01141

Income tax-ordinary collection

B01142

Deduction at source under section 50C

B01143

Penalties under the income tax ordinance
Taxes from Govt. employee (B01151-60)

Issued: 29-Oct-02

18 of 74

B01151

Income tax-ordinary collection

B01152

Deduction at source under section 50C

B01153

Penalties under the income tax ordinance

260990398.xls Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

Minor object
Description

Detailed object
Description

No

Taxes from other employees (B01161-70)
B01161

Income tax-ordinary collection

B01162

Surcharge ordinary collection

B01163

Deduction at source under section 50C

B01164

Penalties under the income tax ordinance

B01170

Others
Taxes from agriculture (B01171-80)

B01171

Ordinary collection

B01172

Penalties under the income tax ordinance

B01180

Others
Taxes from other sources (B01181-90)

B012

B013

Wealth tax

B01181

Tax released from interest on Govt. securities

B01182

Tax on other emoluments

B01183

Penalties under the income tax ordinance

B01184

Recoveries of overpayments

B01185

Share of net proceeds assigned to provinces

B01186

Taxes on income not else where classified

B01201
B01202
B01203
B01204
B01205

From private/public companies
Registration firms
From individuals AOP/URF
On agricultural assets
Other collection

B01206

Share of net proceeds assigned to provinces

B01207

Ordinary collection on movable

B01208

Other collection on movable

B01209

Ordinary collection on immovable

B01210

Other collection on immovable

Property tax

Urban immovable property tax (B01301-10)
B01301

Ordinary Collection

B01302

Share of net proceeds assigned to Districts/TMAs etc.

B01310

Other Collection
Transfer of property tax (B01311-20)

Issued: 29-Oct-02

19 of 74

B01311

Fees for registering documents

B01312

Copying registered documents

B01320

Others

260990398.xls Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No
B014

B015

B016

B017

Issued: 29-Oct-02

Minor object
Description
Land revenue

Worker's welfare tax

Tax on profession, trades and callings

Detailed object
Description

No
B01401

Ordinary Collection

B01402

Development cess

B01403

Malkana

B01404
B01405
B01406
B01407

Sale of government estates
Sale of waste land
Fines and forfeitures
Rent of agricultural land for a single year or harvest or for a fixed number of years

B01408

Rent from shops and other sites, nazul buildings and land

B01409

Others not elsewhere classified

B01410
B01411

Recovery from Pakistan atomic energy commission on account of resettlement of
displaced persons
Recovery on account of survey and settlement charges

B01412

Recovery for maintenance of boundaries and pillars

B01413

Fees for consolidation of holdings

B01414

Tirni grazing dues

B01415

Collection fee on the dues recovered as arrears of land revenue through revenue
agencies

B01416

Revenue talbana

B01417

Mutation fee

B01418

Copying and inspection fees of Patwaries record

B01419

Copying fees for the preparation of produce statement and five yearly abstracts of
yield

B01420

Examination fee from Naib Tehsildars and patwaries

B01421

Recoveries of overpayments

B01422

Collection of payments for service rendered

B01423

Portion of Land Revenue transferred to irrigation

B01501

Ordinary collections

B01502

Contribution under companies profits (workers participation) Act 1968

B01570

Other Collection

B01601

Ordinary collection

B01602

Foreign air travel

B01603

Deduction at source

B01670

Other Collection

Capital value tax on immovable property B01701

Urban

B01702
B01770

Rural
Others

20 of 74

260990398.xls Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No
B018

B019

B02

Indirect taxes

B020

B021

B022

B023

Minor object
Description
Capital value tax on movable property

Other direct taxes

Sea customs

Land customs

Customs Surcharge

Detailed object
Description

No
B01801

Motor vehicles

B01870

Others

B01901

Federal education fee tax

B01902

Corporate Asset Tax

B01903

Capital Gains Tax

B01970

Others

B02001
B02002
B02003
B02004

Imports
Exports
Export duty on cotton
Others

B02070

Share of net proceeds assigned to provinces

B02101

Imports

B02102

Exports

B02103

Export duty on cotton

B02104
B02170

Others
Share of net proceeds assigned to provinces

B02201

Surcharge-Iqra

B02270

Others

Sales tax

Sales tax on imports (B02301-20)
B02301

Ordinary collection

B02302

Others Collections

B02303

Share of net proceeds assigned to provinces
Sales tax on exports (B02321-40)

B02321

Ordinary collection

B02322
B02323

Other Collections
Share of net proceeds assigned to provinces

Sales tax on goods liable to federal excise (B02341-60)
B02341

Ordinary collection

B02342

Other Collections

B02343

Share of net proceeds assigned to provinces

Sales tax on goods not liable to federal excise (B02361-80)

Issued: 29-Oct-02

21 of 74

B02361

Ordinary collection

B02362

Other Collections

B02363

Share of net proceeds assigned to provinces

260990398.xls Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

Minor object
Description

Detailed object
Description

No

Sales tax paid by dealers (B02381-99)

B024

B02381

Ordinary collection

B02382

Other Collections

B02383

Share of net proceeds assigned to provinces

Federal excise

POL (B02401-10)
B02401

Motor spirit

B02402

Diesel

B02403

Furnace Oil

B02404

Asphalt

B02405

Lubricating Oil

B02406

Kerosene Oil

B02407

Others

B02408

Share of net proceeds assigned to provinces
Chemicals (B02411-25)

B02411

Rubber

B02412

Plastic goods

B02413

Soda ash

B02414

Vegetable non essential oils

B02415

Paint varnish all types

B02416

Soap and detergent all types

B02417

Fertilizer

B02418

Footwear, polishes all types

B02419

Cosmetics and other toiletries

B02420

Others

B02421

Share of net proceeds assigned to provinces.
Manufacturing goods (B02426-40)

Issued: 29-Oct-02

22 of 74

B02426

Batteries

B02427

Glass and glassware

B02428

Playing, recording and reproducing machines

B02429

Cassettes and Records

B02430

Matches

B02431

Tyre and Tubes

B02432

Jutes goods

B02433

Leather products

B02434

Silver and silver wares

B02435

Paper and paper products all types

260990398.xls Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

Minor object
Description

Detailed object
Description

No
B02436

Cement

B02437

Raw material/Parts/Components imported at concessionaire rates

B02438

Others

B02439

Share of net proceeds assigned to provincesSteel Products Electrical and Miscellaneous (B02441-55)

B02441

Gas apparatus and appliances

B02442

Steel ingots

B02443

Mild steel products

B02444

Wires and cables

B02445

Stainless steel products

B02446

Electric fans &parts

B02447

Electric bulbs and tubes

B02448

Others

B02449

Share of net proceeds assigned to provincesFabrics, all types(02456-70)

B02456

Cotton yarn

B02457

Man made Fiber and yarn

B02458

Cotton Cloth

B02459

Rayon and artificial silk cloth

B02460

Wooden cloth

B02461

Carpet &manmade ruge

B02462

Others

B02463

Share of net proceeds assigned to provinces.
Food & Beverages(B02471-80)

B02471

Sugar all types

B02472

Canned food &vegetable products all type

B02473

Tea

B02474

Salt local and imported

B02475

Coffee

B02476

Others

B02477

Share of net proceeds assigned to provinces.
Others (B02581-90)

Issued: 29-Oct-02

23 of 74

B02481

Tobacco all sort

B02482

Advertisement

B02483

Betel net

B02484

Furniture, fitting and fixtures

B02485

Others

260990398.xls Tax Revenue

Object Element
No

Issued: 29-Oct-02

Element
Description

No

Major object
Description

No

Minor object
Description

24 of 74

No
B02486

Detailed object
Description
Share of net proceeds assigned to provinces.

260990398.xls Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No
B025

B026

Minor object
Description
Federal excise on Natural gas

Detailed object
Description

No
B02501

Receipts on account of federal excise and excise duty on natural gas

B02502

Share of net proceeds on excise duty on natural gas etc.

B02503

Net proceeds on excise duty on natural gas assign to provinces.

B02504

Net proceeds of royalty on natural gas etc transferred to provinces

Provincial excise

Spirit and Fermented products(B02601-10)
B02601

Malt Liquors-Duty on bear Manufactured Pakistan

B02602

Foreign Liquors-Duty on Spirits manufactured in Pakistan and classed as foreign
spirits

B02603

Incense fee for the generally sale of foreign liquor whether imported on
manufactured in Pakistan
Spirit and Fermented products Medicated Wines and Liquors (B02611-20)

B02611

License Fee for commercial spirits

B02612

License Fee for denatured spirits

B02613

Permit Fee for denatured spirits
Others (B02621-99)

B027

Issued: 29-Oct-02

B02621

Duty on spirit used in the manufacture of medicine and on rectified spirits and
absolute alcohol used for medicine purposes

B02622

Receipts from distilleries

B02623

Collection of payments for services rendered

B02624

Sale proceeds of opium tablets

B02625

Fines, confiscation and miscellaneous

B02626

Tax on bank cheques

B02627

Tax on advertisements

B02628

Others

Stamp Duty

Non Judicial (B02701-30)

25 of 74

B02701
B02702

Sale of stamps
On bills of echange, cheques and other commercial documents

B02703

Receipt on account of stamp duties leveid under Supplementary Tax Orinance, 1957

B02704

Other non judicial sale and general stamps

B02705
B02706

Duty recovered under rules 10 &11 of Pakistan stamp rules 1925
Duty documents voluntarily brought for adjudication under section 31 of Act II 1899

B02707

Duty on other immersing documents

B02708

Fines and penalties

B02709

Consular Fees

B02710

On transfer of property rights

B02711

On declaration of newspapers/periodicals/printing press

260990398.xls Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

Minor object
Description

No
B02730

Detailed object
Description
Others
Judicial (B02731-99)

B028

B02731

Sale of stamps

B02732

Court fees

B02733

Record room receipts

B02734

Court fees realized in stamps

B02735

Fines and penalties

B02770

Others

B02801

Receipts under Motor Vehicles Act (B02801-10)
Fee for registrations

B02802

Fee for Miscellaneous receipts

B02803

Receipt under Provincial Motor Vehicle Taxation act

B02804

Receipt from bus and truck services

B02805

Tax on luxury vehicles levied under Finance Act, 1997

Motor vehicles

Other receipts (B02811-99)

B029

Sale of Opium

B030

Other Indirect Taxes

B02811
B02812

Other receipts on account of motor vehicles fitness certificates
Other receipt on account of vehicles route permit fee

B02901
B02902
B02903
B02904

Sale proceeds of excise opium
Sale proceeds of medicinal opium
Sale proceeds of alkaloids
Others
Entertainment tax (B03001-20)

B03001

Duty recovered by sale of stamp.

B03002

Duty recovered otherwise than by sale of stamps.

B03003

Fines and penalties

B03004

Tax on cinemas

B03005

Tax on video trade
Cess-all types (B03021-30)

B03021

Education Cess

B03022

Historical Mosques Cess

B03023

Betterment Cess

B03024

Development Cess on hotels

B03025

Development Cess on sugar can

B03026

Cess on tickets issued for admission to cinema houses under section 8 of Finance
Ordinance V111969
Electricity (B03031-40)

Issued: 29-Oct-02

26 of 74

B03031

Fee payable under electricity rules

B03032

Fee payable under cinema tograph Act and Ruleselectricity rules

260990398.xls Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

Minor object
Description

No
B03033

Detailed object
Description
Fee payable for the grant of certificates of competency to supervisor and licenses to
electrical contractors

B03034

Electricity duty current receipt(WAPDA)

B03035

Miscellaneous receipts fee
Surcharges (B03041-50)

B03041

Petroleum

B03042

Natural Gas

B03043

Fertilizer

B03044

Net proceeds from surcharge on gas assigned to provinces
Others, all types (B03051-99)

Issued: 29-Oct-02

27 of 74

B03051

Paddy husking tax

B03052

Receipts from sale of tobacco dealers license forms

B03053

Fees for registration of real estates agencies

B03054

Fines and penalties

B03055

Cotton fee

B03056

Tax on hotels levied under finance act 1965

B03057

Betting tax

B03058

Coal development cess

B03059
B03060
B03061
B03062
B03063
B03064
B03065
B03066
B03067
B03068
B03069
B03070
B03071
B03072
B03073

Punjab Education and Infrastructure Development Cess
Cess on Educational Institutions
Tax on private hospitals
Tax on services provided in hotels
Annual fee of marriage/banquet halls
Airport Tax
Tax on bank cheques
Tax on advertisement on electronic media
Trade tax on business services
Registration of business/houses/firms
Duty on courier services
Telephone duty
Tax on mobile phone services
Tax on luxury clubs
Others (NEC)

260990398.xls Tax Revenue

Object Element
Element
Description

No
C

Non-Tax Revenue

No
C01

Major object
Description

Minor object
Description

No

Income from Property and Enterprise C010

C011

Profits

C01001

Railway

C01002
C01003
C01004
C01005
C01006
C01007
C01070

Pakistan post office
Irrigation
Opium
Salt
Electricity
State trading
Others

C01101
C01102
C01103
C01104
C01105

State Trading Wheat(C01101-10)
Sale proceeds of wheat
Federal subsidy on wheat
Provincial subsidy on wheat
Recoveries of incidentals charges
Wheat receipts -others

C01111
C01112
C01113
C01114
C01115

State Trading Fertilizer (C01111-20)
Sale proceeds of fertilizer
Federal subsidy on fertilizer
Provincial subsidy on fertilizer
Recoveries of incidentals charges
Other receipts

State Trading Schemes

C01125

State Trading medical stores (C01121-40)
Sale proceeds of medical stores
Federal subsidy on medical stores
Provincial subsidy on medical stores
Recoveries of incidentals on supply of medical stores to Federal
Govt.
Medical stores other receipts

C01141
C01142
C01143
C01144
C01145

State Trading Coal stores (C01141-60)
Sale proceeds of coal
Federal subsidy on coal
Provincial subsidy on coal
Recoveries of incidentals charges
Cool receipts-other

C01121
C01122
C01123
C01124

C012

Issued: 29-Oct-02

Interest Domestic Loans

Interest on loans and advances to
provinces

27 of 74

Detailed object
Description

No

C01201
C01202
C01203
C01204

Punjab
Sindh
NWFP
Balochistan

C01205

Interest Foreign Loans
Punjab
260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

C013

C014

Minor object
Description

Detailed object
Description

No
C01206
C01207
C01208

Sindh
NWFP
Balochistan

C01205
C01206
C01207
C01208

Interest US-aid local currency Loans
Punjab
Sindh
NWFP
Balochistan

C01209
C01210
C01211
C01212

Interest German Loans
Punjab
Sindh
NWFP
Balochistan

Interest on Loans to Dist. Govt./TMAs

Interest Domestic Loan (C01301-10)
C01301
C01302
C01303
C01304
C01305
C01306
C01307

Karachi Shipping and Engineering Works Limited
Multan Hospital Multan
Security Printing corporation of Pakistan
Ghee Corporation of Pakistan
Rice Export Corporation of Pakistan
Cotton Export Corporation
Municipal Committees/ Corporation/District Councils

C01311
C01312
C01313
C01314
C01315
C01316
C01317
C01318
C01319
C01320
C01321
C01322
C01323

Interest Foreign Loan (C01311-30)
Karachi Port Trust
National Shipping Corporation
Karachi Development Authority
Karachi Electric Supply Corporation
Suigas Transmission Company Ltd.
Pakistan International Airline
Karachi Shipping & Engineering works Ltd.
Port Qasim Authority
Oil And Gas Development Corporation
Indus Gas
Hyderabad Development Authority
Sui Northern Gas pipeline Ltd.
Pakistan Television Corporation Pakistan Energy Commission
Interest Domestic Loan (C01401-10)

Interest on loans and advances to
Financial Institutes
C01401
C01402
C01403
C01404

Industrial Development Bank of Pakistan
Investment Corporation of Pakistan
House Building Finance Corporation
Cooperative Bank Gilgit
Interest Foreign Loan (C01411-20)

Issued: 29-Oct-02

28 of 74

260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

C015

C016

C017

Issued: 29-Oct-02

Minor object
Description

No
C01411
C01412
C01413
C01414
C01415

Interest on loans and advances to Nonfinancial Institutes

Interest on Loans &advances to Govt.
Servant

Interest on loan & advances-other to
private sector

29 of 74

Detailed object
Description
Agricultural Bank of Pakistan
Pakistan Industrial Credit and investment Corporation
Industrial Development Bank of Pakistan
National Development Finance Corporation
Bankers Equity
Interest Domestic Loan(C01501-15)

C01501
C01502
C01503
C01504
C01505
C01506
C01507
C01508
C01509
C01510
C01511
C01512

Wapda Water Wing
Wapda Power Wing
National Fertilizer Corporation of Pakistan
Fauji Fertilizer Corporation
State Cement Corporation of Pakistan
Pakistan Industrial Development Corporation
Pakistan Automobile Corporation
State Engineering Corporation
Federal Chemical and Ceramic Corporation
POF WAH
Pakistan Steel
Pakistan Railway

C01516
C01517
C01518
C01519
C01520
C01521
C01522
C01523
C01524
C01525
C01526
C01527

Interest foreign Loan(C01516-30)
Wapda Water Wing
Wapda Power Wing
National Fertilizer Corporation of Pakistan
Fauji Fertilizer Corporation
State Cement Corporation of Pakistan
Pakistan Industrial Development Corporation
Pakistan Automobile Corporation
State Engineering Corporation
Federal Chemical and Ceramic Corporation
POF WAH
Pakistan Steel
Pakistan Railway

C01601

House Building Advance

C01602
C01603
C01604

Motor Car Advance
Motor Cycle/Scooter advance
Cycle advance

C01701

Domestic Loans to Azad Kashmir Govt.

C01702
C01703

Foreign Loan to Azad Kashmir Govt.
Interest Regimental Loan

C01704
C01705

Interest Taccvi Loan to Zamindar
Taccvi Loan to Cultivator
Land Improvement Act 1883
260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

C018

Minor object
Description

No
C01706

Interest on Loan -Others

C02

Receipts from civil administration
and other functions

C021

Dividends

General administration ReceiptsOrganisations of state

C01809
C01810
C01811
C01812
C01813
C01814
C01815
C01901

Dividends from government investments (financial institutions)

C01902

Dividends from government investments (non financial institutions)

C01903

Others

C02101

Organizations of state -Examination Fee realized by Public Service
Commission
Organizations of state -Receipt realized by Selection Divisional
Boards for recruitment in secretarial Department
Organizations of state -Recoveries of overpayments
Organizations of state -Collection of Payments for Services
Rendered

C02102
C02103
C02104

C02105
C02106
C02107
C02108
C02109
C02110
C02111
C02112
C02113
C02114
C02115
C02116
C02117
C02118
Issued: 29-Oct-02

30 of 74

Loan to Agricultural Loan Act 1958
Interest Received from Commercial Department
Interest -Pakistan Post Office Department
Interest on Arrears of Revenue
Interest realized on investment of cash balance
Return Wapda Power Wing
Interest German Counterpart Fund-Wapda Power Wind
Interest OPEC Special Loan -Wapda Power Wind
Interest on loans and advances-others
Penal Interest Recovered from Assessees of the Income Tax under
Section 53 of Income Tax Ordinance 1979
Interest on UN bonds issue
Interest on late payment of Govt dues
Interest on sale of Food Grains
Interest on sale of Fertilizer
Percentage on Serving of Foreign Loan and Credits
Interest on undistributed pension paid by NBP
Interest on Investment of GP Fund

C01801
C01802
C01803
C01804
C01805
C01806
C01807
C01808

C019

Detailed object
Description

Organs of Merged State of Dir,Chitral,Swat(C02105-35)
Land Revenue
Provincial Excise
Stamps
Forest
Registration
Motor Vehicle Act
Other Taxes and Duties
Tolls on Road
Administration of Justice
Jail and Convict Settlements
Police
Educational Institutes
Health
Agriculture
260990398.xlsNon Tax Revenue

Object Element
No

Issued: 29-Oct-02

Element
Description

No

Major object
Description

No

Minor object
Description

31 of 74

No
C02119
C02120
C02121
C02122
C02123
C02124
C02125
C02126

Detailed object
Description
Veterinary
Cooperation
Industries
Mines,Oilfield & Minerals
Public Works Dept.
Recoveries of Overpayments
Collection of payment for Service Rendered
Others

260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

Minor object
Description

No
C02136
C02137
C02138
C02139
C02140
C02141
C02142
C02143
C02144
C02145
C02146
C02147
C02148
C02149
C02150
C02151
C02152
C02153
C02154
C02155
C02156
C02157

C022

General administration Receipts-Fiscal
Administration

Detailed object
Description
Organs of state-Frontier Regions (C02136-65)
Land Revenue
Provincial Excise
Stamps
Forest
Registration
Motor Vehicle Act
Other Taxes and Duties
Toll Fees on Khyber Road
Administration of Justice
Jail and Convict Settlements
Police
Educational Institutes
Health
Agriculture
Veterinary
Cooperation
Industries
Public Works Dept.
Taxes on Agricultural income
Recoveries of Overpayments
Collection of payment for Service Rendered
Others
Receipts of fiscal administration-Audit (C02201-10)

C02201
C02202
C02203
C02204
C02205
C02206

Private Organization
Public Sector Organization
Govt. Organizations
Recoveries of Overpayment
Collection of payment for service rendered
Audit Other
Receipts of fiscal administration-Currency (C02211-30)

C02211
C02212
C02213
C02214
C02215
C02216
C02217
C02218
C02219
C02220
C02221
Issued: 29-Oct-02

32 of 74

Share of Surplus profits of the state bank of Pakistan
Deviants on Govt. shares in state Bank of Pakistan
Dividends on Govt. shares in the security printing Corporation
Royalty on Quid-I-Azam Centenary gold and silver commemorative
coins
Royalty on Allama Iqbal gold and silver commemorative coins
Royalty on Islamic Summit Minar inauguration gold and silver
commemorative coins
Royalty on gold and silver W.W.F Conservation coins
Value of Quid-I-Azam gold and silver commemorative coins
Value of Allama Iqbal gold and silver commemorative coins
Value of Islamic Summit Minar inauguration gold and silver
commemorative coins
Value of gold and silver W.W.F Conservation coins
260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

C023

C024

C025

Issued: 29-Oct-02

Minor object
Description

General administration-Receipts
Economic Regulation

General administration ReceiptsStatistics

Value of Allama Iqbal Centenary commemorative coins
Value of old currency notes assumed to be no longer in circulation

C02224
C02225
C02226

Value of unclaimed currency notes
Fines and forfeitures under the foreign exchange regulation act
Currency others

C02231
C02232
C02233
C02234

Receipts of fiscal administration-Mint (C02231-40)
Fee for mintage of foreign coins act
Profit from circulation of small coins
Assay Fees
Others

C02241
C02242

Receipts in aid of super annuation (C02241-50)
Contribution of pension and gratuities
Receipt under Federal Government (B1 & 2) Provident Fund Rules

C02243

Others

C02301

Fee for deposits and Registration of Trade Marks

C02302
C02303
C02304
C02305
C02306

Fee realized under the Insurance Act 1938
Patent fees
Receipt under the Companies Ordinance
Federal fees for weights and measures
Receipt under the Weights and Measures and Trade Employees act

C02370

Others

C02401

Sale of census publication

C02470

Others

Defence services receipts

33 of 74

Detailed object
Description

No
C02222
C02223

Defense Service Effective(C02501-20)
C02501
C02502
C02503
C02504
C02505
C02506

Fighting forces
Administrative services
Military Farms
General Headquarters
Purchase & sale of stores equipment and animals
Transportation, conservancy, hot weather establishment and others

C02507
C02508
C02509
C02510
C02511

Other services of armed forces
Military Engineering Services
Auxiliary and territorial Forces
Air force
Pakistan Navy Receipts on certain measures of Inter-services nature

C02512

Ordinance & clothing Factories
260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

C026

Minor object
Description

Procurement, research & Product Development

C02521
C02522
C02523

Defense Service Non-effective(C02521-30)
Army Receipts
Air Force Receipts
Pakistan Navy Receipts

C02601
C02602
C02603
C02604
C02605
C02606
C02607
C02608
C02609
C02610
C02611
C02612
C02613

Justice(C02601-20)
Sale proceeds of unclaimed and escheated property
Court fees realized in cash
General fees realized in cash
General fees, fines and forfeitures
Leadership and Mukhtarship examination fees
Receipt of the supreme Court
Receipt of the official Assignee
Receipt of the official Receiver
Receipt of the official Record room
Recoveries of overpayments
Collection of the payments
Collection of the payments of service rendered
Others

C02621
C02622
C02623
C02624
C02625

Frontier Watch and Ward(C02621-30)
Frontier Constabulary and militia receipts
Receipt in Northern Areas
Federally administered Tribal Areas
Recoveries of overpayments
Others

Law and order receipts

C02635
C02636
C02637
C02638
C02639
C02640
C02641
C02642

Police Department receipts(C02631-45)
Police supplied to Railway
Police supplied to Federal Government
Police supplied to municipalities, contonments
Police supplied to public departments, private companies and
persons
Receipts realised under the Arms act
Fees, fines and forfeitures
Motor driving License
Traffic fines
Police land receipts
Recoveries of overpayments
Collection of payments for service rendered
Others

C02646
C02647
C02648
C02649

Provincial boarder force(C02646-55)
Cash receipt under Arms Act
Fees, fines and forfeitures
Recoveries of overpayments
Collection of payments for service rendered

C02631
C02632
C02633
C02634

Issued: 29-Oct-02

34 of 74

Detailed object
Description

No
C02513

260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

Minor object
Description

No
C02650

Issued: 29-Oct-02

C02658
C02659
C02660
C02661

C02666
C02667
C02668
C02669

Civil defense(C02666-75)
Ordinary receipts
Reimbursement by Federal Government
Fines realization
Others

C02676
C02677

Sale proceeds of unclaimed and escheated property
Other receipts

C02701
C02702
C02703
C02704
C02705
C02706

Works-Building (C02701-10)
Building Rent
Receipts form workshops
Recoveries of expenditure
Recoveries of overpayments
Collection of payments for services rendered
Others

C02711
C02712
C02713
C02714
C02715
C02716

Works-Communications(C02711-20)
Building Rent
Tolls on roads and bridges
Recoveries of expenditure
Recoveries of overpayments
Collection of payments for services rendered
Others

C02721
C02722
C02723
C02724
C02725
C02726

Public Health(C02721-30)
Sale proceeds of sera and vaccines
Contributions
Income from endowments
Recoveries of overpayments
Collection of payments for services rendered
Others

C02731
C02732
C02733
C02734

Scientific research and survey(C02731-40)
Survey of Pakistan
Recoveries of overpayments
Collection of payments for services rendered
Others

Community services receipts

35 of 74

Others
Jails(C02656-65)
Sale proceeds of articles manufactured in jail
Value of supplies made by Factory Department to Maintenance
Department in jail
Income from hired convicts
Recoveries of overpayments
Collection of payments for service rendered
Others

C02656
C02657

C027

Detailed object
Description

260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

C028

Minor object
Description

No
C02741
C02742
C02743

Receipt of Pakistan National Centre
Fire Services
Others

C02801
C02802
C02803
C02804
C02805
C02806
C02807
C02808
C02809
C02810
C02811
C02812
C02813
C02814
C02815

Education(C02801-20)
Fees Govt. University Art Colleges
Fees Govt. University Professional Art Colleges
Fees Govt. Secondary(including Intermediate Classes) School
Fees Govt. Primary School
Fines under Sind Primary Education Act 1947
Recoveries from Local Bodies for Primary Education
Fees and other receipts, Govt. Special Schools
Receipt of Technical and Commercial Institutes
Contributions
Education-General Income from endowments
Education-General Cess Fund
Education-General Hostel fee
Education-General Admission fee
Education-General Recoveries of overpayments
Education-General Collection of payments for services rendered

C02816
C02817
C02818

Archaeology
Receipts from Museums
Others

Social services

C02821
C02822
C02823
C02824
C02825
C02826
C02827
C02828
C02829
C02830
C02831
C02832
C02833
C02834
C02835
C02836
C02837
C02838
Issued: 29-Oct-02

36 of 74

Detailed object
Description

Health(C02821-45)
Health-Medical Colleges
Heath-Dental Colleges
Heath Schools
Health-Medical Schools
Heath-Sale of outdoor Tickets
Health-Recoveries of diet charges
Heath-Rooms rent
Heath-Govt. share of fees realized by doctors from patients
Health-Mental Hospital receipts
Sale of medicines and vaccines
Health Contributions from local Bodies on account of salaries of
District Medical Officers
Health Contributions from local Bodies for the maintenance of
Health Centres
Health Contributions by Federal Govt. for Fatima Jinnah Medical
College for Women maintenance of Health Centres
Health Contributions by Federal Govt. for reservation of beds in
T.B. Sanatorium Samli
Health other Contributions
Health recoveries of overpayments
Health-Collection of payments for service rendered
Health fee for chemical examination
260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

C03

Major object
Description

Miscellaneous receipts

No

C031

Minor object
Description

Economic services receipts
Agriculture

No
C02839
C02840
C02841

Health fees for medical examination
Health Fees realized on account of Registration of Private,
Clinics ,Labortries, X Ray Clinics
Health other receipts

C02846
C02847
C02848
C02849
C02850
C02851

Manpower Management(C02846-60)
Emigration fees
Fees for registration of Trade Union under Act of 1926
Receipts of the Manpower and Employment Organization
Receipts under the Factories Act 1940
Receipts under the West Pakistan Ordinance 1969
Others

C02861
C02862
C02863
C02864
C02865
C02866

Housing and Physical Planning(C02861-70)
Sale of Plots
Sale of Building
Income from Satellite Town Scheme
Recoveries of overpayments
Collection of payments for service rendered
Others

C02871
C02872
C02873

Social Security and Social Welfare Measures(C02871-80)
Receipts under the Wild Birds &Wild Animals Protection Act
Recoveries of overpayments
Others

C02881

Receipts of Afghan Refugees
Food (C03101-15)

Food&
C03101
C03102
C03103
C03104

C03116
C03117
C03118
C03119
C03120
C03121
C03122
C03123
C03124
C03125
C03126
C03127
Issued: 29-Oct-02

37 of 74

Detailed object
Description

Receipts of the Federal Food Departments
Recoveries of overpayments
Collection of Payments for service rendered
Others
Agriculture (C03116-50)
Agriculture Receipts
Receipts from experimental Farms
Receipts from Agriculture/seed Farms
Receipts from Receipts from District Farms
Receipts from Agriculture/Engineering/Machinery Maintenance
Farms
Receipts from boring operation
Receipts from Research operation
Receipts from Plant protection operation
Receipts from soil conservation and operation
Receipt of Zoo
Fees other than cotton fee under cotton control ordinance
Agriculture College & School fees
260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

Minor object
Description

No
C03128
C03129
C03130
C03131
C03132
C03133
C03134
C03135
C03136

C032

C033

Economic services receipts
& Animal Husbandry

Economic services receipts

C03201
C03202
C03203
C03204
C03205

Ordinary receipts
Grants made by the Agricultural Research Council
Recoveries of overpayments
Collection of payments for service rendered
Others

C03221
C03222
C03223
C03224
C03225
C03226
C03227
C03228
C03229
C03230
C03231

Animal Husbandry (C03221-50)
Veterinary College and School fees
Grants made by the Agricultural Research council
Receipts from Livestock Farms
Receipts from Broiler Farms
Receipts from Research Institute
Receipts from transferred Agricultural Farms
Insemination fees
Receipts from biological Section
Recoveries of overpayments
Collection of payments for service rendered
Others

C03301
C03302
C03303
C03304
C03305

C03306
C03307

Issued: 29-Oct-02

38 of 74

Grants by the Agricultural Research Council and the Central Cotton
Committee.
Receipt from Karkhana Alat-e-Zarae
Agricultural Receipts from Government gardens
Agricultural Receipts from station gardens
Agriculture-Receipts of arrears from Ex-Commissioner Agents on
account of sale of cotton seed and fertilizer
Agriculture Receipts from on Farm Management Project
Agriculture-Recoveries of overpayments
Collection of payments for service rendered
Agriculture other
Fisheries (C03201-20)

Fisheries

Forest

Detailed object
Description

Timber and other Produce removed from the Forest by Government
Agencies-Timber
Timber and other Produce removed from the Forest by Government
Agencies-Firewood and Charcoal
Timber and other Produce removed from the Forest by Government
-Brush wood, Chips and Stumps
Timber and other Produce removed from the Forest by Government
Rosin
Timber and other Produce removed from the Forest by Government
Planting stump, seeds, Mazri, Palm, Grass other than Fodder etc
Timber and other Produce removed from the Forest by Government
Seculture Receipts
Timber and other Produce removed from the Forest by Consumer or
purchasers-Timber

260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

Minor object
Description

No
C03308
C03309
C03310
C03311
C03312

C03313
C03314
C03315
C03316
C03317
C03318
C03319
C03320
C03321
C03322
C03323
C03324
C03325
C03326
C03327
C03328
C03329
C03370
C034

39 of 74

Timber and other Produce removed from the Forest by Consumer or
purchasers-Firewood and Charcoal
Timber and other Produce removed from the Forest by Consumer or
purchasers-Brush wood, Chips and Stumps
Timber and other Produce removed from the Forest by Consumer or
purchasers-Grazing & Fodder Grass
Timber and other Produce removed from the Forest by Consumer or
purchasers-Honey, herbs and Medicinal Plants
Timber and other Produce removed from the Forest by Consumer or
purchasers-For Plants ,Stumps ,seeds Mazri, palm, grass other than
fodder etc.
Drift and waif wood and confiscated forest produce-Drift wood
Drift and waif wood and confiscated forest produce-Sale of
confiscated Forest Produce
Revenue from forests not managed by Govt.
Revenue from forests not managed by Govt.-Duty on transport of
timber from forest and road developments
Jallo Rosin Factory-Sale of Rosin
Jallo Rosin Factory-Sale of Turpentine
Jallo Rosin Factory-Sale of stores
Jallo Rosin Factory-other factory receipts
Fines and Forfeitures (except fines by court)
Compensation under Forest Act including fines by courts
Lease rent from Temporary cultivation
Hire charges of bulldozers and other machinery
Recovery of water rates
Rent of buildings, shops lands and water mills
Receipts under wild Birds and Wild Animals Protection Act
Recoveries of overpayments
Collection of payments for services rendered
Other receipts
Cooperation (C03401-30)

Economic services receipts
Cooperation, Irrigation & Embankmentdrainage-works
C03401
C03402
C03403

Issued: 29-Oct-02

Detailed object
Description

C03404
C03405
C03406

Audit fees
Income from Pak-German Demonstration Farm
Recoveries from other Provincial Govt. on account of training in
Cooperative Training Institutes
Recoveries of overpayments
Collection of payments for services rendered
Other

C03431
C03432
C03433
C03434

Irrigation Works (C03431-60)
Direct receipts on account of water rates
Direct receipts on account of sale of water
Recoveries of expenditures
Others

260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

C035

Minor object
Description

No
C03461
C03462
C03463
C03464
C03465

Embankments and Drainage Works (C03461-99)
Direct receipts on account of sale of water
Direct receipts on account of sale of hill torrents
Recoveries of expenditures
Collection of payments for services rendered
Other

C03501
C03502
C03503

Fuel and Power (C03501-5)
Fees for Petroleum products
Recoveries of overpayments
Others

Economic services receipts Others

C03508

Industrial and Mineral Resources(C03506-10)
Industrial Safety -Explosives Department
Receipts under Excise Duty on Minerals (Labour) Welfare) Act
1967
Others

C03511
C03512
C03513
C03514
C03515
C03516
C03517
C03518
C03519
C03520
C03521
C03522
C03523

Printing (C03511-25)
Sale of Gazette
Sale of other Govt. publications
Pakistan Law reports
Civil Listened other publication
Sale of Forms and Registers
Sale of service books
Sale of forms and registers to Union Councils
Sale of other forms
Press receipts
Printing charges for work done for Provincial Govt. Department
Recoveries of overpayments
Collection of payments for services rendered
Other

C03526
C03527
C03528
C03529
C03530

Stationery (C03526-30)
Stationery receipts
Sale of stationery to local Bodies etc
Sale of stationery to provincial Govt. Departments
Sale of plain paper used with stamps
other stationery receipts

C03506
C03507

C03531
C03532
C03533
C03534
C03535
C03536
Issued: 29-Oct-02

40 of 74

Detailed object
Description

Investment Promotion and Supplies (C03531-41)
Fees on account of purchase of stores
Fees on account of inspection of stores purchased through the
Department of Investment Promotion and supply
Fees on account of inspection of stores not purchased through the
Department of Investment Promotion and supply
Receipts of textile Commissioner
Receipts of coal Commissioner
Receipts of Central Testing and Standard Laboratories
260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

Minor object
Description

Receipts of the Pakistan Standard Institutes
Recoveries of overpayments
Collection of payments for services rendered
Others

C03541
C03542
C03543
C03544
C03545
C03546
C03547
C03548
C03549

Industries (C03541-50)
Industries receipts
Cottage Industries
Stores purchases
Fees of Inspection of boilers
Fees under Partnership Act 1932
Recoveries of overpayments
Collection of payments for services rendered
Metal Research and Development Centre
Others

C03551
C03552
C03553

Transport and Communication (C03551-55)
Aviation receipts
Aviation -Recoveries of overpayments
Others

C03556

Ports and Pilotage (C03556-70)
Receipts from Management and upkeep of Ports and Rivers Dues

C03557

C03560
C03561
C03562
C03563
C03564
C03565
C03566
C03567

Receipts from Management and upkeep of Ports of PilotagePilotage receipts and Rivers Dues
Receipts from Management and upkeep of Ports of PilotagePilotage receipts and Rivers Dues
Receipts from Management and upkeep of Ports of Landing
Charges and Mooring Hire
Survey fees
Fees for the engagement and discharges seamen's
Fees for the registration of vessels
Sale proceeds of Vessels and stores
Freight, Passage and Tonnage
Registration and other Fees
Recoveries of overpayments
Others

C03571
C03572
C03573
C03574

Lighthouses and Lightships (C03571-80)
Light dues
Contributions
Recoveries of overpayments
Others

C03581
C03582

Pakistan Post Office Department (C03581-90)
Post Office Receipts
Others

C03558
C03559

Issued: 29-Oct-02

41 of 74

Detailed object
Description

No
C03537
C03538
C03539
C03540

260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

Minor object
Description

No

C036

Grants

No
C03591
C03592

Railways (C03591-99)
Railway Revenues Receipts
Other Receipts

C03601
C03602

Foreign grants-development grants from foreign governments
Foreign grants-non development grants from foreign governments

C03603

Other grants from federal government-development grants from
federal government
Other grants from federal government-non development grants from
federal government

C03604

C037

Extraordinary receipts

C03701
C03702
C03703

C03705
C03706
C03707
C03708

Sale of land
Sale of land-Town sites and colonies
Sale of land-sale of under developed agricultural land by auction or
private treaty in colonies
Sale of land-sale of under developed agricultural land by auction or
private treaty in other than colonies
Sale of land-sale of proprietary rights to tenants in colonies
Sale of other government assets
Other receipts- fees, fines and forfeitures
Sale of state owned assets

C03711
C03712
C03713

Sale of agricultural machinery (C03711-20)
Sale of Tractor
Sale of Threshers
Sale of Machinery & Equipments

C03704

C03721
C03722
C03723
C03724
C03725
C038

Others

C03801
C03802
C03803
C03804
C03805
C03806
C03807
C03808
C03809
C03810

Issued: 29-Oct-02

42 of 74

Detailed object
Description

Other receipts (C03721-40)
Sale proceeds and rent of urban evacuee property and rent mortgage
money of agricultural lands
Interest on deferred payments of land sold in colonies
Receipts from sale of plots in industrial estate
Receipts of bonus share from Lever Brothers Pakistan
Others
Unclaimed deposits
Sale of stores and materials
Sale of Land & Houses etc.
Contributions
Rent ,Rates and Taxes
Citizenship, nationalization, passport and copyright fees
Realizations under the Monopolies & Restrictive Trade Practices
Ordinances
Receipts under the Minesand Oil-fields and Mineral Development
Act
Receipts from levy of excise duty imposed under Section 30-A of
the Mines Act
Departmental Receipts form fertilizers
260990398.xlsNon Tax Revenue

Object Element
No

Element
Description

No

Major object
Description

No

Minor object
Description

Sugarcane development cess
Other receipt -Gain by exchange on remittance abroad
Other receipt -Fees realized under the Import & Export Act 1950

C03814
C03815

Other receipts-Sale proceeds of export guides
Other receipts-Collection charges of sugarcane Development cess

C03816

Other receipts-Sale of publicity material and rent of documentaries
and films
Receipts of Federal Haj Organization
Fees for registration of Societies under the Registration Act
Sale proceeds of refugee adhesive stamps
Sale proceeds of Highway Safety Codes
Receipts of Tourist Department
Receipts from Zoological Gardens
Recoveries from Federal Govt. on account of compulsory film
screening scheme
Recoveries of overpayments
Collection of payments for service rendered
Subsidy payments by I.M.F under Supplementary Financing Facility

C03817
C03818
C03819
C03820
C03821
C03822
C03823
C03824
C03825
C03826
C03827
C03828
C03829
C03830
C03831
C03832
C03833
C03834
C03835
C03836
C03837
C03838
C03839
C03840
C03841
C03842
C03843
C03844
C03845
C03846
C03847
C03848
C03870

Issued: 29-Oct-02

43 of 74

Detailed object
Description

No
C03811
C03812
C03813

Remuneration paid by I.M.F
Leather Export cess
Other Receipts Fees, Fines and Forfeitures
Fees for the issue of duplicate identity cards under the National
Registration Act !973
Fees and subscription by petition writer and traders in katchery
compounds
License fees for storage or sale of petroleum
Fees under the Poisons Act
Fees under the West Pakistan Ord 1960.
Arms License Fees
Under the Cattle Trespass Act 1939
Fees for all allotment of land and gardens to refugees
Fees for the Screening of the films (in the Punjab)
Settlement Fees
Fees for transfer and issue of duplicate Saving & Deposits
Certificates Pass Books and Withdrawal Slips
Fees Fines not specified elsewhere
Treasure Trove Act 1878
Sale Proceeds of Durbar and other presents
Copying agency accounts
Ferry receipts under the Ferries Act of 1978
Receipts from the deposit account of the Chief Settlement
Commissioner
Sand and quarry fees
Receipts from the tolls
Others

260990398.xlsNon Tax Revenue

zx

Page 44

zx

Page 45

zx

Page 46

zx

Page 47

zx

Page 48

zx

Page 49

zx

as

Page 50

Object Element
Element
Description

No
E

Capital receipts

No
E01

Major object
Description
Recoveries of investment

No
E011

E012

E013

Issued: 29-Oct-02

Minor object
Description

Detailed object
Description

No

Irrigation receipts
E01101
E01102
E01103
E01104
E01105
E01106
E01107
E01108
E01109
E01110
E01111

Water Rates
Water Supply to Towns
Sale of Water
Plantations
Other canal produce
Water Power
Rents
Fines
Receipts from workshop
Recoveries of expenditure
Others

E01201
E01202
E01203

Wheat (E01201-10)
Federal
Provincial
Others

E01211
E01212
E01213

Medical stores (E01211-20)
Federal
Provincial
Others

E01221
E01222
E01223

Fertilizer (E01221-40)
Federal
Provincial
Others

E01241
E01242
E01243

Coal (E01241-50)
Federal
Provincial
Others

E01271
E01272
E01273
E01274
E01275

Others (E01271-90)
Sale proceeds of newsprint
Newsprint receipts-other
Sale proceeds of diplomatic cars
Other diplomatic cars receipts
Other state trading schemes receipts

State trading schemes Receipts

Investment Receipts

43 of 74

E01301
E01302
E01303

Federal/provincial investment (financial)
Federal/provincial investment (non-financial)
Federal Government Investment in Railway through cash releases
(non-financial)

260990398.xlsCapital Receipts

Object Element
No

Element
Description

No

E02

E03

Issued: 29-Oct-02

Major object
Description

Recoveries of Loan and Advances

Debt

No

Minor object
Description

Detailed object
Description

No

E014

Works receipts

E01401

Receipts and recoveries of investment

E015

Privatization Receipts

E01501
E01502

Proceeds from major units
Proceeds from minor units

E021

From Provinces

E02101
E02102
E02103
E02104
E02120

Domestic loans
Foreign Loans
US-aid local currency Loans
German Loans
Others

E022

From Dist. Govt./TMAs

E02201
E02202
E02220

Domestic loans
Foreign Loans
Others

E023

From Financial Institutes

E02301
E02302
E02320

Domestic loans
Foreign Loans
Others

E024

From Non-financial Institutes

E02401
E02402
E02403
E02404
E02420

Domestic loans
Foreign Loans
Interest German Counterpart Fund-Wapda Power Wind
Interest OPEC Special Loan -Wapda Power Wind
Others

E025

From government servants

E02501
E02502
E02503
E02504
E02550

House building advance
Motor car advance
Motor cycle/Scooter advance
Cycle Advance
Others

E026

From private sector

E02601
E02602
E02620

Taccavi loans to zamindars
To Cultivators
Others

E027

From others

E02701
E02702
E02703
E02704
E02705

Domestic loans
Foreign loans
Regimental loans
Canteen stores loan
Repayment loans by other countries

E031

Permanent Debt-Domestic

E03101
E03102

Permanent Debt-Direct
Permanent Debt-Received from Federal Government

44 of 74

260990398.xlsCapital Receipts

Object Element
No

Issued: 29-Oct-02

Element
Description

No

Major object
Description

No

Minor object
Description

No

Detailed object
Description

E032

Floating debt

E03201
E03202
E03270

Treasury bills
Cash credit accommodation
Others

E033

Permanent Debt-Foreign

E03301
E03302

Permanent Debt (Foreign)-direct
Permanent Debt (Foreign)-received from federal government

45 of 74

260990398.xlsCapital Receipts

Object Element
Element
No
F

Description
Assets

Major object
No
F01

Description
Cash and Bank Balances

Minor object
No
F011

F012

Description
Balance with SBP

Other Account

Detailed object
No

Non food Account

F01102
F01103
F01104
F01105
F01106

Food Account
Railways Account
Fertiliser Account
Pakistan Railways Special Account
Government Deposit A/c No.XII(Escrew A/c)

F01107

National Debt Retirement Account

F01201

Held in special Deposit Account under
American Aid Programme
Deposits under other Commodity loan
U.S. Disbursing Officer Account

F01202
F01203
F013

F02

Issued: 29-Oct-02

Receivable

Adhoc Treasury Bills created

Description

F01101

F01301
F01302
F01303
F01304

For replenishment of Cash Balances
Special Adhoc Treasury Bills created for loan
to former East Pakistan Government
Pakistan Railways
IMF Account

F014

Cash Balances

F01401
F01402
F01403

Cash balances with Treasuries
Remittances in Transit
Petty Cash

F021

Loans and Advances

F02101
F02102
F02103
F02104
F02105
F02106
F02107
F02108
F02109
F02110
F02111
F02112
F02113
F02114
F02115
F02116
F02117
F02118

Permanent Advances (Civil)
Permanent Advances (Defence)
Account of Pakistan Post Office
Account of Railways
Account with Govt. of Sindh
Account with Govt. of Punjab
Account with Govt. of Balochistan
Account with Govt of NWFP
Account of other departments
Accounts of other entities
Account with Financial Institutes
Account with Non Financial Institutes
Account with Government Servants
Account with District Governments
Account with TMAs
Account with Private Sector
Account with Foreign Governments
Account with SBP

46 of 74

260990398.xlsAssets

Object Element
Element
No

Issued: 29-Oct-02

Description

Major object

Minor object

No
F03

Description
Physical Assets

No
F031

Description
Physical Assets

F04

Investments

F041

F05

Other Assets

Detailed object
No

Description

F03101
F03102
F03103
F03104
F03105
F03106
F03107

Land and Buildings
Vehicles
Plant & Machinery
Furniture & Fittings
Livestock
Roads, highways and bridges
Office / Computer Equipment

Investments

F04101
F04102

Deposits and Reserves
Investment Deposit Accounts

F051

Other Assets

F05101

Other Current Assets

F052

Control Account

F05201

Adjusting Account

47 of 74

260990398.xlsAssets

Object Element
Element
No
G

Description
Liabilities

Major object
No
G01

G02

Description
Current Liabilities

Loans

Minor object
No
G011

Issued: 29-Oct-02

Cheque Clearing Account

No

Description

G01101

Non food Account

G01102
G01103
G01104
G01105
G01106

Food Account
Railways Account
Fertiliser Account
Government Deposit A/c No.XII(Escrew A/c)
Social Action Programme

G012

Others

G01201

Outstanding Commitments

G021

Domestic

G02101

Loans-Domestic (Permanent)

G02102
G02103
G02104

Loans-Domestic (Floating)
Loans-Domestic (Others)
Others

G02201

Loan Foreign

G03101
G03102

Provident Fund
Saving Accounts, savings and Deposits certificates

G03103
G03104
G03105
G03106
G03107
G03108

Annuities and other Funds
Benevolent Fund
Mint Account
Deposits & Reserves - Interest Bearing
Deposits & Reserves - Non Interest Bearing
Group Insurance

G022
G03

Description

Detailed object

Foreign

Deferred Liabilities

G04

Other Liabilities

G04101

Pension Fund Liability

G05

Control Accounts

G05101
G05102
G05103

Exchange Account
Adjusting Account
Suspense Account

48 of 74

260990398.xlsLiabilities

Object Element
Element
No
H

Description

Major object
No

Description

Minor object
No

Equity

Description

Detailed object
No
H01101
H01102
H01103
H01104

Issued: 29-Oct-02

49 of 74

Description
Residual Equity
Suspense Loss Account
Unrecovered Losses
Gain and loss on Foreign Exchange

260990398.xlsEquity

Fund Element
Fund

Source

No.

Description

C

Consolidated Fund

P

Public Account

Issued: 29-Oct-02

No.

Sub-Fund

Description

No.

50 of 74

Description

Budget Grant/Public Account
No.

260990398.xlsCon Fund

Budget Grant/Public Account
Description

Issued: 29-Oct-02

51 of 74

260990398.xlsCon Fund

Fund Element (Consolidated Fund)
Fund
No.
C

Description
Consolidated Fund

Issued: 29-Oct-02

Source
No.

Sub-Fund
No.

Description

1

Capital

1

Voted current expenditure

2

Revenue

2

Voted development expenditure

3

Voted capital expenditure

4

Charged current expenditure

5

Charged development expenditure

6

Charged capital expenditure

51 of 74

Budget Grant
No.

Description
Grant number would be allocated as per the
codes provided in the Budget Book

260990398.xlsFund Code

Fund Element (Trust Account)
Fund
No
P

Description
Public a/c

Sub Fund
No
P21

Major Head

Description
Trust a/c - Fund

No
P211

P212

Description
Provident Fund

Benevolent Fund

Minor head
No
P21101

Indian civil service provident fund

P21102
P21103

Indian civil service (NEM) provident fund
General provident fund (civil)

P21104
P21105

General provident fund (defence)
General provident fund (foreign affairs)

P21106
P21107

General provident fund (forest)
General provident fund (food wing)

P21108
P21109
P21110

General provident fund (GSP)
General provident fund (mint)
General provident fund (national savings)

P21111
P21112

General provident fund (Pakistan PWD)
General provident fund (PPO)

P21113
P21114

General provident fund (T&T)
General provident fund (railway)

P21115
P21116

State railway provident institution
Defence savings provident fund (railway)

P21117
P21118

Contributory (transferred) railway (personnel) provident fund
Defence services officers provident fund

P21119
P21120

Provident fund (MES)
Provident fund (armed forces personnel)

P21121
P21122
P21123

Provident fund (AKRF officers)
Provident fund (AKRF personnel)
Contributory provident fund

P21124
P21125

Other miscellaneous provident fund
Unclaimed deposits in defence services officer's provident fund

P21126
P21127

Unclaimed deposits in the general provident fund
Unclaimed deposits in the contributory provident fund

P21128
P21129

Unclaimed deposits in other miscellaneous provident funds
Provident fund advance to government servants (b1-2)

P21201
P21202

Punjab benevolent Fund
Federal government employees benevolent fund (civil)

P21203
P21204
P21205

Federal government employees benevolent fund (defence)

P21206
Issued: 29-Oct-02

52 of 74

Description

Federal government employees benevolent fund (telegraph and
telephone)
Federal government employees benevolent fund (Pakistan post
office)
Federal government employees benevolent fund (Pakistan pwd)
260990398.xlsPublic account(trust)

Fund Element (Trust Account)
Fund
No

Description

Sub Fund
No

Major Head

Description

No

P213

P214

P215

P22

Issued: 29-Oct-02

Trust a/c - Post Office

P221

Description

Welfare funds

Insurance fund

Relief funds

Accounts of Pakistan post office

53 of 74

Minor head
No

Description

P21207

Federal government employees benevolent fund (foreign affairs)

P21208
P21209

Federal government employees benevolent fund (food wing)
Federal government employees benevolent fund (national savings)

P21210
P21211

Federal government employees benevolent fund (mint)
Federal government employees benevolent fund (forest)

P21212
P21213

Federal government employees benevolent fund (GSP)
Railway employees benevolent fund (railways)

P21214
P21301

Provincial government employees benevolent fund
Staff welfare fund (customs and excise)

P21302
P21303

Staff welfare fund (income tax)
Staff welfare fund (FPSS)

P21304
P21305
P21306

Workers welfare fund
Mines labour housing general welfare fund
Coal mines labour welfare fund

P21307
P21401

Endowment fund for welfare of men of letters

P21402

Federal government employees group insurance fund (Pakistan
public
department)
Federalworks
government
employees group insurance fund (foreign
affairs)

P21403

Federal government employees group insurance fund (food wing)

P21404
P21405

Federal government employees group insurance fund (national
savings)
Federal government employees group insurance fund (mint)

P21406
P21407

Federal government employees group insurance fund (forest)
Federal government employees group insurance fund (GSP)

P21408
P21409

Provincial government employees group insurance fund
Federal government employees group insurance fund (civil)

P21410
P21501

Federal government employees group insurance fund (defence)
President's mian Amiruddin himayat-e-islam fund 1986

P21502
P21503

Deposits of badshahi mosque cess fund
Tajweed-ul-quran trust azad-kashmir

P22101
P22102
P22103

Post office renewal reserve fund
Pakistan post office welfare fund
Pakistan post office improvement fund

P22104
P22105

Federal government employees group insurance fund (Pakistan post
office)
Pakistan post office trust interest accounts
260990398.xlsPublic account(trust)

Fund Element (Trust Account)
Fund
No

Description

Sub Fund
No

P23

P24

Issued: 29-Oct-02

Major Head

Description

Trust a/c - Railways

Trust a/c - T&T

No

P231

P241

Description

Accounts of railways

Accounts of Telegraph and telephone

54 of 74

Minor head
No

Description

P22106

Pakistan post office miscellaneous

P22107
P22108

Pakistan post office cheques
Permanent advances (Pakistan post office)

P22109
P22110

OB advances (Pakistan post office)
Account with the government of India (Pakistan post office)

P22111
P22112

East Pakistan suspense post office
Transfer between post office officers

P22113
P23101

In-land money orders of Pakistan post office

P23102

Foreign loans/credits on replacement account railways

P23103
P23104

Railway employees group insurance fund (railways)
Account with the bank-i-milli Iran (railways)

P23105
P23106

Suspense account railways
State railway deposits

P23107
P23108

Railway divisional paymaster account
Railway wages account

P23109
P23110
P23111

Pre-audit cheques (railway)
Account with the government of India (railway)
East Pakistan suspense railway

P23112
P23113

Transfer within the same railway
Railway remittances into state bank/national bank of Pakistan

P23114
P23115

State bank deposits-railway
OB advances (railway)

P23116
P23117

Permanent advances (railway)
Railway reserve fund

P23118
P23119

Railway improvement fund
Railway pension fund

P24101
P24102
P24103

Telegraph and telephone renewal reserve fund
Pakistan telegraph and telephone welfare fund
Pakistan telegraph and telephone improvement fund

P24104
P24105

Pakistan telegraph and telephone cash fund
Pakistan telegraph and telephone depreciation fund

P24106
P24107

Federal government employees group insurance fund (telegraph and
telephone)
Pakistan telegraph and telephone trunk call deposits

Foreign loans/credits on capital account (released by federal
government) railways

260990398.xlsPublic account(trust)

Fund Element (Trust Account)
Fund
No

Description

Sub Fund
No

P25

Major Head

Description

Trust a/c - Other

No

P251

Description

Accounts of other departments

Minor head
No
P24108

Pakistan telegraph and telephone-miscellaneous

P24109
P24110

Permanent advances (Pakistan telegraph and telephone)
OB advances (Pakistan telegraph and telephone)

P24111
P24112

Telegraph and telephone remittances into bank
Civil departmental balances-Pakistan telegraph and telephone

P24113
P24114

State bank deposits-telegraph and telephone
Transfer between telegraph and telephone officers

P24115
P24116

East Pakistan suspense telegraph and telephone

P24117

Pakistan telegraph and telephone cheques

P25101
P25102

Pakistan PWD receipt and collection account
Foreign affairs receipt and collection account

P25103
P25104

Food wing receipt and collection account
Mint receipt and collection account

P25105
P25106

Pakistan public works department cheques
Deposit works of survey of Pakistan

P25107
P25108
P25109

Deposits of department of mineral development
Deposits of department of petroleum and minerals
Deposits of industries department

P25110
P25111

Deposits for the department of advertising films and publications
Food department deposits
Sanitary board fund
Public works/Pakistan PWD deposits

P25112
P25113

Issued: 29-Oct-02

55 of 74

Description

Account with the government of India (Pakistan telegraph and
telephone)

P25114
P25122

Supply and development department deposits

P25123
P25124

OB advances (Pakistan PWD)
OB advances (foreign affairs)

P25125
P25126
P25127

OB advances (food wing)
OB advances (national savings)
OB advances (mint)

P25128
P25129

OB advances (forest)
OB advances (GSP)

P25130
P25131

Transfer between forest officers
Transfer between MES officers

Permanent advances (Pakistan PWD)

260990398.xlsPublic account(trust)

Fund Element (Trust Account)
Fund
No

Description

Sub Fund
No

Major Head

Description

No
P252

P253

Issued: 29-Oct-02

Description
Accounts of other entities

Other Deposits and reserves

56 of 74

Minor head
No

Description

P25132

Transfer between PW officers

P25201
P25202

Permanent advances (foreign affairs)
Permanent advances (food wing)

P25203
P25204

Permanent advances (national savings)
Permanent advances (mint)

P25205
P25206

Permanent advances (forest)
Permanent advances (GSP)

P25207
P25301

Suspense account mint
Light houses and lightships reserve fund

P25302
P25303

Sportsmen, artists and artisans endowment fund
Political agents deposits

P25304

Zakat collection account

260990398.xlsPublic account(trust)

Fund Element (Special Deposit)
Fund
No
P

Description
Public a/c

Sub Fund
No
P31

Description
Spl. Dep. - Investment

Major Head
No
P311

Description
Investment deposit accounts

Detailed Head
No
P31101
P31102
P31103
P31104
P31105
P31106
P31107
P31108
P31109
P31110
P31111
P31112
P31113
P31114
P31115
P31116
P31117
P31118
P31119
P31120
P31121
P31122

P312

Other deposit account

P31123
P31124
P31201
P31202
P31203
P31204
P31205
P31206
P31207

Issued: 29-Oct-02

57 of 74

260990398.xlsPublic Account(Special Deposit)

Fund Element (Special Deposit)
Fund
No

Description

Sub Fund
No

Description

Major Head
No

Description

Detailed Head
No
P31208
P31209
P31210
P31211
P31212
P31213
P31214
P31215
P31216
P31217
P31218
P31219
P31220
P31221
P31222
P31223
P31224
P31225
P31226
P31227
P31228
P31229
P31230
P31231
P31232
P31233
P31234
P31235
P31236
P31237
P31238
P31239
P31240

Issued: 29-Oct-02

58 of 74

260990398.xlsPublic Account(Special Deposit)

Fund Element (Special Deposit)
Fund
No

Description

Sub Fund
No

Description

Major Head
No

Description

Detailed Head
No
P31241
P31242
P31243
P31244
P31245
P31246
P31247
P31248
P31249

P31250
P31251
P31252

P31253
P31254

P32

Spl. Dep. - Fund

P321

Relief Funds

P31255
P31256
P32101
P32102
P32103
P32104
P32105
P32106
P32107

Issued: 29-Oct-02

59 of 74

260990398.xlsPublic Account(Special Deposit)

Fund Element (Special Deposit)
Fund
No

Description

Sub Fund
No

Description

Major Head
No

Description

Detailed Head
No
P32108
P32109
P32110
P32111
P32112
P32113
P32114
P32115
P32116
P32117
P32118
P32119
P32120
P32121

P322

Welfare fund

P32201
P32202
P32203
P32204
P32205
P32206
P32207
P32208
P32209
P32210
P32211
P32212
P32213
P32214
P32215
P32216
P32217
P32218

Issued: 29-Oct-02

60 of 74

260990398.xlsPublic Account(Special Deposit)

Fund Element (Special Deposit)
Fund
No

Description

Sub Fund
No

Description

Major Head
No

Description

Detailed Head
No
P32219

P323

P324

Economic fund

Development fund

P32301
P32302
P32303
P32304
P32305
P32306
P32307
P32308
P32309
P32401
P32402
P32403
P32404

Issued: 29-Oct-02

P325

Education and training fund

P326

Fund for cultural and heritage

61 of 74

P32405
P32406
P32407
P32408
P32409
P32410
P32411
P32501
P32502
P32503
P32504
P32505
P32506
P32507
P32508
P32601
P32602
P32603
P32604
P32605
P32606
260990398.xlsPublic Account(Special Deposit)

Fund Element (Special Deposit)
Fund
No

Description

Sub Fund
No

Description

Major Head
No

Description

Detailed Head
No
P32607

P327

Other Funds

P32608
P32609
P32610
P32611
P32701
P32702
P32703
P32704
P32705
P32706
P32707
P32708
P32709
P32710
P32711
P32712
P32713
P32714
P32715
P32716
P32717
P32718
P32719
P32720
P32721
P32722
P32723
P32724
P32725
P32726
P32727
P32728
P32729
P32730

Issued: 29-Oct-02

62 of 74

260990398.xlsPublic Account(Special Deposit)

Fund Element (Special Deposit)
Fund
No

Description

Sub Fund
No

P33

Description

Spl. Dep. - Grant

Major Head
No

P331

Description

Grant and aid

Detailed Head
No
P32731
P32732
P32733
P32734
P33101
P33102
P33103
P33104
P33105
P33106
P33107
P33108
P33109
P33110
P33111
P33112
P33113
P33114
P33115
P33116
P33117
P33118
P33119
P33120
P33121
P33122
P33123
P33124
P33125
P33126
P33127
P33128
P33129
P33130
P33131

Issued: 29-Oct-02

63 of 74

260990398.xlsPublic Account(Special Deposit)

Fund Element (Special Deposit)
Fund
No

Description

Sub Fund
No

Description

Major Head
No

Description

Detailed Head
No
P33132
P33133
P33134
P33135
P33136
P33137
P33138
P33139
P33140
P33141
P33142
P33143
P33144

Issued: 29-Oct-02

64 of 74

260990398.xlsPublic Account(Special Deposit)

it)
Detailed Head
Description
Savings bank accounts
National deposit account
Khaas deposit accounts
Mahana amdani accounts
Special savings accounts
Defence savings certificates
Premium savings certificates
National deposit certificates
Khaas deposit certificates
Special savings certificates (bearer)
Special savings certificates (registered)
Special savings accounts
Regular income certificate
Qarz-e-hasna for prime minister's national debt retirement
programme
Term deposit certificates for prime minister's national debt
retirement programme
Ceased savings and deposit certificates
Ceased savings and deposit certificates bonus fund
National deposit certificates bonus fund
Khaas deposit certificates bonus fund
Defence savings certificates bonus fund
Premium savings certificates bonus fund
Pakistan post office unclaimed saving bank deposits of less
than Rs2/Pakistan post office dead savings bank accounts
Pakistan post office fixed deposits
Special deposit fund for army supplies made to friendly
countries
Deposit of depreciation reserve of commercial concernsjallo rosin factory
Deposit of depreciation reserve of commercial concernsmotor transport
Deposits on account of foreign mountaineering expeditions
Deposit account of grants and donations for educational
buildings
Deposits of cess on oilseeds and oils
Deposits on tea cess fund
Issued: 29-Oct-02

65 of 74

260990398.xlsPublic Account(Special Deposit)

it)
Detailed Head
Description
Deposits of coconut cess fund
Deposits of tobacco cess fund
Deposits of agriculture produce cess fund
Deposits of cotton cess fund
Deposits of sugar cane development cess fund
Deposits of historical mosque fund
Deposits of jamia mosque fund Bahawalpur
Revenue deposits
Civil and criminal courts deposits
Personal deposits
Forest deposits
Deposits on account of passage money of the pilgrims
Deposits in connection with elections
Coal deposits
Deposits on account of evacuee estates
Deposits of chief controller of imports and exports
department made by the exporters
Deposit account with defence
Deposit account with AGPR
Deposits/and in favour of the chief settlement
commissioner
Unclaimed deposits
Deposits for repatriation of Pakistani national abroad
Deposits for imports against the UK loans
Special remittances deposits
Deposits on account of cost of medical treatment of federal
government employees
Deposits of Pakistan government loans
Deposits of equalisation fund for iron and steel
Deposits on account of sugar supplied by Pakistan
government
Local fund employees pay and ta etc. deposits
Deposits on account of market committee employees
Deposits made by local bodies to meet the claims of
contractors
Security deposits of supply cell
Deposits of fees received by government servants for work
done for private bodies
Security deposit of cashiers etc
Issued: 29-Oct-02

66 of 74

260990398.xlsPublic Account(Special Deposit)

it)
Detailed Head
Description
Deposit account of foreign guaranteed loans
Deposit account of transactions connected with
standardisation of foreign loans and credits
Deposit account of grants made by the federal government
for social uplift schemes
Deposit account of duties taxes etc. realised on purchases
of Indus basin replacement works
Deposit account of the grant made by the federal
government for the development of agriculture
Deposit account of grants for economic development and
improvement of rural areas
Deposit account of grant made by the agricultural research
council of Pakistan
Deposit account of special grant by the federal government
to the Punjab government
Deposit account of sale proceeds of agricultural
commodities against convertible local currency credit
under pl480
Deposits on account of recovery from Pakistan railway in
respect of foreign loans and credits
Deposits of surcharge on sales of confiscated custom goods
for donation to motamar alam-e-islam
Deposit account under the Punjab real estate agents and
motor vehicles dealers (regulation of business) ordinance
1980
Deposit account of grant made by federal government for
the rehabilitation of destitute from east Pakistan
Deposit account of the grant made by the Pakistan central
cotton committee
Defence services security deposits
Defence services miscellaneous deposits
Prime minister's disaster relief fund
Prime minister's fund for welfare and relief for Kashmiris
Prime minister's Bangladesh cyclone relief fund
Prime minister's Bosnia Herzegovina relief fund
Kashmir relief fund for rehabilitation of Kashmirs refugees
and freedom fighters
President's fund for afghan refugees
President's fund for assistance to Palestine
Issued: 29-Oct-02

67 of 74

260990398.xlsPublic Account(Special Deposit)

it)
Detailed Head
Description
President's fund for flood relief 1978
Sindhhh governor's war victims relief fund
President's famine relief fund for Africa
Bangladesh cyclone relief fund
Quaid-e-azam relief fund
Governor's relief fund
Sindhhh relief fund
Sindhh emergency medical relief fund
Rawalpindi relief fund
Bangladesh flood relief fund 1988
Chief minister punjab flood relief
Sindhh, chief minister's rain relief fund,1992
Afghan refugees benefit wrestling bouts 1984 account
Afghan refugees wrestling bouts sponsor's account 1984
Prime minister's fund for welfare of widows and orphans
Fund for remission of advances made to widows for house
building
Special fund for welfare of prisoners of war and civil
internees
Special fund for welfare of retarded and handicapped
children
Pakistan minorities welfare fund
Special fund for welfare and uplift of minorities
Sindhh assembly (members) welfare fund
National council social welfare fund
Fund for scholarships to the children of government
servants b1-15
Fund for scholarships to the children of government
servants (b16 and above)
Population welfare programme fund
Subvention from workers welfare fund
Fund for educational and economic uplift of scheduled
castes
Fund for uplift schemes
Funds for rehabilitation of war displaced persons 1965
Funds for rehabilitation of war displaced persons 1971
Sindh orphanages fund (Sindh darul atfal fund)
Fund for rehabilitation of disabled persons
Issued: 29-Oct-02

68 of 74

260990398.xlsPublic Account(Special Deposit)

it)
Detailed Head
Description
Subvention from the fund for rehabilitation of displaced
persons
Sugar export subsidy fund
Economic fund
Procurement of edible oil through trading corporation of
Pakistan under fy 1982
Special fund for assistance to export of sugar
Export development fund
Technical advisory services received from USA
Technical advisory services received from Australia
Reserve fund for exchange risk on foreign loans
Convertible currency release fund
Special development grant fund
Irrigation works-reserve for renewal and replacement of
irrigation machinery
Depreciation reserve fund government presses
Buildings/roads works reserve for renewals and
replacement of buildings/roads machinery
Federal/provincial road fund
Federal rehabilitation fund
National mass transit authority fund
Population planning programme
Special development grant fund
Women's development programme fund
Rural development works programme fund
Federal education fee fund
Fund for grants to universities
Scholarship fund for training abroad
Worker's children education fund
National training board fund
Special fund for promotion of science and technology
Education special development fund
Fund for Liaqat memorial library
Fund for development of Urdu
Quaid-e-azam memorial fund
Alama Iqbal memorial fund
Quad-e-azam centenary fund
National Fund for cultural heritage
See moenjodaro fund
Issued: 29-Oct-02

69 of 74

260990398.xlsPublic Account(Special Deposit)

it)
Detailed Head
Description
Fund for artists, journalists men of letters and their families
Fund for promoting pride of performance
Tarraqi-e-urdu fund
Bazm-e.iqbal fund
Arts and literature fund
Jades fund
Civil defence training fund
Riot and civil commotion issuance fund
Police fund
Police clothing and equipment fund
Fund for civil defence
Canal clearance fund
Funds for damages deficiencies and services charges in
respect- of houses on estate office pool
Sindh chief minister discretionary grants unionisation fund
Central rescue station fund
Foreign aid counterpart fund
Trust interest fund (charitable endowment)
Income tax deduction from salaries
Income tax deduction from contractors/suppliers
War risk insurance fund 1965
War risk insurance fund 1971
District funds
Municipal funds
Cantonment funds
Punjab market committee fund
Punjab co-operative board for liquidation
Other miscellaneous fund
Prime minister fund for national debt retirement
President's hajj fund
Special jubilee fund for celebration of 50th anniversary of
independence of Pakistan
Sinking funds for loans granted to local bodies
Advance payment of tax under section 53 of the income tax
ordinance
Sinking fund investment account
Fund for social services
Olympic stadium fund
Issued: 29-Oct-02

70 of 74

260990398.xlsPublic Account(Special Deposit)

it)
Detailed Head
Description
Federal fund for agricultural Research
Youth development fund
Privatisation fund
Agriculture prices commission fund
Cash aid received from ford foundation
Machinery, equipment and supplies received from West
Germany
Machinery equipment and supplies received from Japan
US aid local currency credit
US aid fund for the projects of federal and provincial
governments
UN development funding
Norwegian wheat
German wheat
Sweden wheat
Australian wheat
Deposits on account of Canadian wheat
Food aid convention
Fertiliser from FAO
Foreign assistance for afghan refugees from united nations
high commissioner for refugees
Deposit account of the Japanese grant for coastal fisheries
development project
Other foreign grants
Grants and technical assistance from Australia
Grants and technical assistance from Canada
Grants and technical assistance from UNO
Grants and technical assistance from US aid
Grants and technical assistance from Singapore
Grants and technical assistance from Switzerland
Grants and technical assistance from ford foundation
Grants and technical assistance from UK
Grants and technical assistance from Germany
Grants and technical assistance from Netherlands
Grants and technical assistance from US government
Commodity grants from Australia
Commodity grants from Canada
Commodity grants from Germany
Commodity grants from Norway
Issued: 29-Oct-02

71 of 74

260990398.xlsPublic Account(Special Deposit)

it)
Detailed Head
Description
Commodity grants from aid convention
Commodity grants from world food programme
Foreign non-project commodity aid-USA
Finance agreed project on account of butter oil grant from
EEC
UK grants
Grants from Saudia
Grants from Japan
Commodity grant from Italy
GSP receipt and collection account
US aid programme for US
US aid ace programme for US
Special subsidiary account
Special pl-480 title II account

Issued: 29-Oct-02

72 of 74

260990398.xlsPublic Account(Special Deposit)

Function Element

No
01

Major Function
Description
General Public Service

No

Minor Function
Description

Executive and legislative organs, financial and fiscal
011 affairs, external affairs

Detailed Function
Description

No
0111

Executive and Legislative Organs

Sub-Detailed Function
Description

No
011101
011102
011103
011104
011105
011106
011107
011108
011109
011110
011120

Parliamentary/legislative Affairs
Federal Executive
Provincial Executive
Administrative Inspection
District Administration
Tehsil Administration
Union Administration
Local Authority Administration and Regulation
Provincial Co-Ordination
General Commission and Enquiries
Others
01999

0112 Financial and Fiscal Affairs

011201
011202
011203
011204
011205
011206
011207
011208
011209
011210
011211
011250

Currency
Mint
National Savings
Administration of Financial Affairs
Tax Management (Customs,Income Tax, Excise etc)
Accounting services
Auditing Services
Foreign Debt Management
Domestic Debt Management
Pension
Information,Statistics etc
Others

0113 External Affairs

011301
011302
011303
011304
011305
011306
011320

Administration
Diplomatic and Consular Services
Other External Affairs Services Abroad
Information Services Abroad
Services to Islamic World
Other Regional Cooperation
Others

02900

04900

Issued: 29-Oct-02

012 Foreign economic aid

0121 Foreign economic aid

012101
012102
012120

Technical Assistance and Contributions
Foreign Trainees in Pakistan
Others

013 Public Debt Transactions

0131 Public Debt Transactions

013101
013102

Interest payments
Repayments of Debt

014 Transfers

0141 Transfers (inter-governmental)

014101
014102
014103

To provinces
To district governments
To TMAs (Tehsil,Town and Unions)

65 of 74

260990398.xlsFunction Element

d
r
e
s
e
a
r
c
h

Function Element

No

Major Function
Description

Minor Function
Description

No

Detailed Function
Description

No

Sub-Detailed Function
Description

No
014110

Others

0142 Transfers (Others)

014201
014202

Transfer To financial institutions
Transfer To Non-financial institutions

0151 Personnel Services

015101

Establishment,Services,General Administration

0152 Planning Services

015201
015202
015220

Planning
Population Planning Administration
Others

0153 Statistics

015301
015302
015303
015320

Statistics
Population Census
Statistics Training
Others

0154 Other General Services

015401
015402
015403
015404
015405
015420

Centralized Supply
Centralized Purchase and Procurement
Centralized Printing and Publishing
Centralized Motor Vehicle Pool
Centralized Data Processing Services
Others

016 Basic Research

0161 Basic Research

016101
016102
016103
016120

Administration
Contributions to Scientific Societies
Donations to Scientific Societies
Others

017 Research and Development General Public Services

Research and Development General Public
0171 Services

018 Administration of General Public Services

0181 Administration of General Public Services

017101
017102
017120
018101

Atomic Energy
Industrial Research,Design and Testing
Others (Statistics research etc)
Voter Registration/elections

019 General public services not elsewhere defined

0191 General public services not elsewhere defined

019101
019102
019120

Administrative Training
Administrative Research
Others (Demarcation of Indo Pak Boundary etc)

021

0211 Defense Services (effective)
021101

Defence Affairs.

015 General Services

43900

02

Defense affairs and services

Military defense

0212
022 Civil Defense

Issued: 29-Oct-02

021201

0221 Civil Defence

66 of 74

260990398.xlsFunction Element

a
l
a
n
d
o
t
h
e
r

Function Element

No

Major Function
Description

Minor Function
Description

No

023 Foreign military aid

Detailed Function
Description

No

Sub-Detailed Function
Description

No

0231 Foreign military aid

023101

Foreign military aid

025 Defense administration

0251 Defense administration

025101

Secretariat (Ministry of Defense)

031

0311

031101
031102
031103
031120

Courts/Justice
Attorneys/Legal Services
Training
Others

024 R & D Defense

03

04

Public order and safety affairs

Economic Affairs

Issued: 29-Oct-02

Law Courts

Law Courts

032 Police

0321 Police

032101
032102
032103
032104
032105
032106
032107
032108
032109
032110
032111
032112
032113
032114
032150

Federal Police
Provincial Police
District Police
Motorway/Highway Police
Provincial Border Forces
Frontier Watch and Ward
Coast Guards
Economic Crime Investigation
Immigration and Passport
Narcotics Control Administration
Training
Police Laboratory
Other Civil Armed Forces
Anti-Terrorism
Others

033 Fire protection

0331 Fire protection

033101
033102
033103
033120

Administration
Operations
Training
Others

034 Prison administration and operation

0341 Prison administration and operation

034101
034102
034120

Jails and convict settlement
Training
Others (other places of detention and correction)

035 R & D Public order and safety

0351 R & D Public order and safety

035101
035102
035103

Police
Jails
Law/Justice

036 Administration of Public Order

0361 Administration

036101

Secretariat

041 General economic,commercial and labor affairs

0411 General Economic Affairs

041101
041102

Administration of Economic Affairs
Survey of Pakistan

041103

Anthropological, Archaeological and other Sociological Survey

67 of 74

s
o
c
i
o
l
o
g
i
c
a
l
s
u
r
v
e
y

260990398.xlsFunction Element

Function Element

No

Major Function
Description

No

Minor Function
Description

Detailed Function
Description

No

0412 Commercial Affairs

042 Agriculture,Food,Irrigation,Forestry and Fishing

Issued: 29-Oct-02

041104
041105
041106
041150

Geological Survey
Marine / Biology / Zoology
Meteorology
Others

041201
041202
041203
041204
041205
041206
041207
041208
041209
041210
041211
041212
041213
041214
041250

Import and Export Control
Export Promotion
Cotton Trade Promotion
External Exhibitions and Fairs
Rice Export Promotion
Other Commercial Functions
Regulation of Insurance
Regulation of Companies
Regulation of Stock Exchange/Security ExchangeAuthority
Regulation of Restrictive Practices (Monopoly Control)
Trade Marks,Patents and Copyrights
Subsidies
Administration
Others

0413 General Labor Affairs

041301
041302
041303
041304
041305
041306
041307
041308
041309
041310
041311
041350

0421 Agriculture

042101
042102
042103
042104
042105
042106
042107
042108
042109
042150

68 of 74

Sub-Detailed Function
Description

No

General Labor Affairs
Employment Exchange
Manpower and Vocational Training
Manpower and Labor Management
Industrial Safety (Inspection of Boilers,explosives)
Regulation of man-management relations
Participation in International Labor Forums
Emigration Promotion
Wage Regulation
Labour Welfare Measures
Administration
Others
Administration/land commission

44900

Storage husbandry
facilities
Animal
Co-operation
Subsidies
Information and Statistics
Other Services

260990398.xlsFunction Element

Function Element

No

Major Function
Description

No

Minor Function
Description

Detailed Function
Description

No
0422 Irrigation

Sub-Detailed Function
Description

No
042201
042203
042205
042207
042209
042211
042213
042215
042250

Administration
Irrigation dams
Canal irrigation
Tubewells

042301
042302
042350

Administration

0424 Forestry

042401
042402
042403
042450

Preservation of wildlife and control of hunting
Administration
Conservancy and Works
Others

0425 Fishing

042501
042520

Administration
Others

0426 Food

042601
042602
042603
042650

Administration
Food Procurement
Subsidy
Others

0431 Coal and other solid mineral fuels

043101
043102

Administration
Coal and other solid mineral fuels

0432 Petroleum and Natural Gas

043201
043202

Administration
Petroleum and Natural Gas

0433 Nuclear Fuels

043301
043302

Administration
Atomic Energy

0434 Other Fuels

043401
043420

Administration
Other Fuels (Kerosene)

0435 Electricity-Hydal

043501
043502

Administration
Electricity-Hydal

0436 Electricity-Thermal

043601
043602
043603

Administration
Electricity-Thermal
Non-Electric energy

Suspense
Others
###

0423

Others
53900

043 Fuel and Energy

54500

38800

63100

54200

Issued: 29-Oct-02

69 of 74

260990398.xlsFunction Element

Function Element

No

Major Function
Description

No

Minor Function
Description

Detailed Function
Description

No
0437 Others

044 Mining and Manufacturing

045 Construction and Transport

0441 Manufacturing

No
043701
043720

Sub-Detailed Function
Description
other energy promotion programmes
Others

044101
044102
044103
044120

Support for Industrial Development

0442 Mining

044201
044202
044203

Mining of Mineral Resources other than mineral fuel
Inspections
Administration

0443 Administration

044301

Administration

0451 Administration

045101

Administration

0452 Road Transport

045201
045202
045203
045204
045205

0453 Water Transport

Administration
Others

Highways,Roads and Bridges
Road Transport
Information and Statistics
Grants,Loans,subsidies for construction and operation of road
transport system

045301
045302
045303
045304

Water Transport
ports and shipping

0454 Railway Transport

045401

Railway Transport

0455 Air Transport

045501

Civil Aviation

0456 Pipelines and Other transport

045670

Pipelines and Other transport

0457 Construction (Works)

045701
045702

Administration
Buildings and Structures

0461 Communications

046101
046102
046103
046104
046120

Administration
Post Offices

047101
047102
047103

Weights and measures
Price Control
Bonded Warehouse

Administration

31400
046 Communications

047 Other industries

Issued: 29-Oct-02

0471 Distributive Trades,Storage,Warehouses

70 of 74

Wireless and Satellite Communications
Others

260990398.xlsFunction Element

Function Element

No

05

06

Major Function
Description

Environment Protection

Housing and community amenities

Issued: 29-Oct-02

No

Minor Function
Description

Detailed Function
Description

No

Sub-Detailed Function
Description

No

0472 Other Industries

047201
047202
047203
047220

Hotels and Restaurants
Tourism
Multipurpose Development Projects
Others

048 R & D Economic Affairs

0481 R & D Economic Affairs

048101
048102
048103
048104
048105
048106
048120

R & D General economic
R & D Agriculture,Forestry,Fisheries
R & D Fuel and Energies
R & D Mining,Manufacturing,Construction
R & D Transport
R & D Communications
R & D Other industries

051 Waste Management

0511 Waste Management

051101

Refuse Disposal

052 Waste Water Management

0521 Waste Water Management

052101
052102
052103
052104

Sewage System
Works (Rural)
Works (Urban)
Grants,Loans and Subsidies for water waste management

053 Pollution Abatement

0531 Pollution Abatement

053101
053102

Environment Protection
Grants,Loans and Subsidies for pollution abatement

054 R & D Environment

0541 R & D Environment

054101

R & D Environment

055 Administration of Environment Protection

0551 Administration of Environment Protection

055101

Administration

056 Others

0561 Others

056101

Others

061 Housing development

0611 Housing development

061101
061102
061103
061104
061120

Administration
Low cost housing
Other Housing Facilities
Grants,Loans and Subsidies
Others

062 Community Development

0621 Urban Development

062101
062102
062103
062104
062120

Administration
Planning of Community Services
Urban Planning
Plantation of Trees in Urban Areas
Others

0622 Rural Development

062201
062202
062203

Rural Planning

71 of 74

260990398.xlsFunction Element

Function Element
Major Function
Description

No

No

Minor Function
Description

Detailed Function
Description

No

Health

062204
062205
062206
062220

Agrovilles
Poverty Alleviation Program
Administration
Others

063 Water supply

0631 Water supply

063101
063102
063103
063120

Administration
Works (Construction) and Operations
Grants,Loans and Subsidies
Others

064 Street lighting affairs and services

0641 Street lighting affairs and services

064101
064102

Administration
Street Lighting

065 R & D in Community amenities

0651 R & D in Community amenities

065101

Administration of Housing and Community
066 Administration of Housing and Community amenities 0661 amenities

07

066101

Administration

071 Medical Products, Appliances and Equipment

0711 Medical Products, Appliances and Equipment

071101
071102

Therapeutic Appliances and Equipment
Drug Control

072 Outpatients Services

0721 General Medical Services

072101

General Medical Services

0722 Specialized Medical Services

072201

Specialized Medical Services

0723 Dental Services

072301

Dental Services

0724 Paramedical Services

072401

Paramedical Services

0731 General Hospital Services

073101

General Hospital Services

0732 Special Hospital Services

073201

Special Hospital Services (mental hospital)

0733 Medical and Maternity Center Services

073301

Mother and Child Health

0734 Nursing and Convalescent Home Services

073401

Nursing and Convalescent Home Services

0741 Public Health Services

074101
074102
074103
074104
074105

Anti-malaria
Nutrition and other hygiene programmes
Anti-tuberculosis
Chemical Examiner and laboratories
EPI (Expanded Program of Immunization)
Preparation and dissemination of Information on Public Health
matters
Others (other health facilities and preventive measures)

073 Hospital Services

074 Public Health Services

074106
074120

Issued: 29-Oct-02

Sub-Detailed Function
Description

No

72 of 74

260990398.xlsFunction Element

Function Element

No

08

09

Major Function
Description

Recreational, culture and religion

Education affairs and services

Issued: 29-Oct-02

No

Minor Function
Description

Detailed Function
Description

No

Sub-Detailed Function
Description

No

075 R&D Health

0751 R & D Health

075101
075102

R & D of Unani Medicines
Specific Health Research Projects

076 Health Administration

0761 Administration

076101

Administration

081 Recreational and sporting services

0811 Recreational and sporting services

081101
081102
081103
081104
081105
081106
081150

Stadium and Sports complexes
Youth Affairs
Promotion of Cultural activities
Zoo and other Entertainments Services
Grants to Sports Organisations
Administration
Others

082 Cultural Services

0821 Cultural Services

082101
082102
082103
082104
082105
082120

Holding of Fairs and Shows
National Celebrations
Community Centers
Administration
Promotion of Cultural activities
Others

083 Broadcasting,Publishing

0831 Broadcasting and Publishing

083101
083102
083103
083104

Broadcasting and Publishing

083120
084101
084102
084103
084104
084105
084120

Others
Administration
Pilgrimage
Auqaf
Minority Affairs
Religious and other charitable institutions
Others

publicity
public relations

084 Religious affairs

0841 Religious affairs

085 R & D Recreation,Culutre and Religion

0851 R & D Recreation,Culutre and Religion

085101

R & D Recreation,Culutre and Religion

086 Administration of Information, Recreation,Culutre.

Administration of Information,
0861 Recreation,Culutre

086101

Administration

Pre-primary and primary education affairsand
091 services

Pre-primary and primary education affairsand
0911 services

091101
091102
091103
091120

Pre-Primary
Primary
Administration
Others

092 Secondary education affairs and services

0921 Secondary education affairs and services

092101

Secondary Education

73 of 74

260990398.xlsFunction Element

Function Element

No

10

Major Function
Description

Social Protection

No

Detailed Function
Description

No

Sub-Detailed Function
Description

No
092102
092120

Administration
Others

093 Tertiary education affairs and services

0931 Tertiary education affairs and services

093101
093102
093103
093120

General universities/colleges/institutes
Professional/technical universities /colleges/institutes
Administration
Others

094 Education services not definable by level

0941 Education services not definable by level

094101
094120

School for Handicapped / Retarded Persons
Others

095 Subsidiary services to education

0951 Subsidiary services to education

095101
095102
095120

Archives Library and Museums
Student's Hostels
Others

096 Administration

0961 Administration

096101

Secretariat/Policy/Curriculum

Education affairs and services not elsewhere
097 classified

Education affairs and services not elsewhere
0971 classified

097120

Others

101 Sickness and Disability

1011 Sickness and Disability

102 Old age

1021 Old age

102101

Old Age Benefits

103 Survivors

1031 Survivors

104 Family and Children

1041 Family and Children

104101

Shelter for the homeless (Darul-Aman)

105 Unemployment

1051 Unemployment

106 Housing

1061 Housing

107 Administration

1071 Administration

107101
107102
107103
107104
107105
107120

Relief
measuresand resettlement
Rehabilitation

108101
108102
108103
108104
108120

Social Welfare Measures
Welfare of Pakistanis Abroad
Population Welfare measures
Zakat and ushr
Others (Distribution of winter clothes)

108 Others

Issued: 29-Oct-02

Minor Function
Description

1081 Others

74 of 74

Refugees relief
Administration
Flood Control
Others

260990398.xlsFunction Element

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