Professional Documents
Culture Documents
COA Updated 6 August 2020
COA Updated 6 August 2020
Fund Element
Fund Element
Fund Source Sub Fund Budget Grant / Public Account
No. Description No. Description No. Description No. Description
C Consolidated Fund
P Public Account
199
NEW OLD
Administration Administration
0422 Irrigation 042201 52100
52101 Productive
52102 Unproductive
37000 DERA Program
37100 DERA Progam (Local Government)
Irrigation Dams Irrigation Dams
042202 52200
52201 Productive
52202 Unproductive
Canal Irrigation Canal Irrigation
042203 52300
52301 Canal Irrigation - Productive
52302 Canal Irrigation - Unproductive
Tubewells Tubewells
042204 52400
52401 Tubewells - Productive
52402 Tubewells - Unproductive
Equipment Machinery Workshops Equipment Machinery Workshops
042205 52500
Equipment Machinery Workshops - Productive
52501
Equipment Machinery Workshops -
52502
Unproductive
Irrigation, Research and Design Irrigation, Research and Design
042206 52600
Irrigation, Research and Design - Productive
52601
Irrigation, Research and Design - Unproductive
52602
Botanical/Soil Survey
38300
Others
042250 52800 Suspense
Others Irrigations - Productive
52901
Land Reclamation 52902 Unproductive
Administration Administration
0423 042301 53100
Waterlogging and Salinity Control Waterlogging and Salinity Control
042302 53200
Others Others
042350 53900
Preservation of Wildlife and Control of Preservation of Wildlife and Control of Hunting
0424 Forestry 042401 47600
Hunting
Forestry
042402 Forestry 51700
042403 Conservancy and Works
042450 Others
Fisheries
0425 Fishing 042501 Administration 51800
042520 Others
0426 Food 042601 Administration 31100 Administration
Food
042602 Subsidy 61000
Wheat
61100
Sugar
61300
Salt
61400
Edible Oil
61200
Others
61900
042650 Others
Coal and other
043 Fuel and Energy 0431 Solid Mineral 043101 Administration
Fuels
Petroleum and
0432 043102 Coal and other Solid Mineral Fuels 57601 Exploration of Coal and Mineral
Natural Gas
NEW OLD
Medical Products,
Medical Products, Medical Products, Appliances and
07 Health 071 0711 Appliances and 071101
Appliances and Equipment Equipment
Equipment
Drug Control
071102 Drug Control 42700
General Medical
072 Outpatients Services 0721 072101 General Medical Services
Services
Specilized Medical
0722 072201 Specilized Medical Services
Services
0723 Dental Services 072301 Dental Services
Paramedical
0724 072401 Paramedical Services
Services
General Hospital General Hospitals and Clinics
073 Hospital Services 0731 073101 General Hospital Services 42200
Services
42203 District Hospitals
42204 Basic Health Unit and Rural Health Center
42205 Public Health - Local Government
073102 District Headquarter Hospitals NEW c.s. # 131
073103 Tehsil Headquarter Hospitals NEW c.s. # 131
073104 Rural Health Centers NEW c.s. # 131
Basic Health Units/ Dispensaries/
073105 NEW c.s. # 131
Clinics etc.
Special Hospital Special Hospital Services (Mental Mental Hospitals
0732 073201 42300
Services Hospital)
Medical and
Mother and Child Health
0733 Maternity Centre 073301 Mother and Child Health 42400
Services
Nursing and
Nursing and Convalecent Home
0734 Convalecent 073401
Services
Home Services
Public Health Anti-Malaria Programme
074 Public Health Services 0741 074101 Anti-Malaria 32600
Services
Nutrition and other Hygiene Nutrition and other Hygienic Programmes
074102 32500
Programmes
074103 Anti-Tuberculosis
Chemical Examiner and Health Laboratories
074104 Chemical Examiner and Laboratories 42600
EPI (Expanded Program of
074105
Immunization)
Preparation and Dissemination of
074106
Information on Public Health matters
Others (other Health Facilities and Other Health Facilities and Preventive
074120 42500
Preventive Measures) Measures
42900 Others
Research and Development of Unani
075 R&D Health 0751 R&D Health 075101 R&D of Unani Medicines 42800
Medicines
075102 Specific Health Research Projects 42901 Specific Health Research Project
076 Health Administration 0761 Administration 076101 Administration 42100 Administration
NEW OLD
Gove
rnme Minist Divisi Attached
nt ry on Department
Code Name Code Name Code Name Code Name
Federal
F Government F01 Cabinet Secretariat F011 Cabinet Secretariat DCS1 Department of Communication Security
DSF1 Department of Stationery and Forms
DOA1 Department of Archives
FM01 Federal Ministers
SA01 Special Assistants
MS01 Main Secretariat
CP01 Car Pool
IB01 Intelligence Bureau
NDC1 National Documentation Centre
RRW1 Relief & Repatriation Wing
IPCW Inter-Provincial Coordination Wing, Islamabad
FLC1 Federal Land Commission
NLA1 National Language Authority
SAO1 Special Assistant Offices
PAW1 Political Affairs Wing
FACC Federal Anti-Corruption Committee, Islamabad
CDA1 Capital Development Authority
PSD1 President's Secretariat
NAB1 National Accountability Bureau
PPRA Public Procurement Regularity Authority
RDW1 Rural Development Wing CS 159
PMS1 Prime Minister Secretariat CS 250
Establishment
F012 Division STI1 Secretariat Training Institute
MSW1 Management Services Wing
SWO1 Staff Welfare Organization
SEC1 Estabilishment Secretariat
SRC1 Services Reforms Commission
SRB1 Services Review Board
CSA1 Civil Services Academy
PAC1 Pakistan Administrative College
NIPA National Institute of Public Administration
29
Entity Element of Federal Government
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
LIH1 Ladies Industrial Home
VTC1 Vocational Training Centre
STCW Secretariat Training Centre for Women
ARD1 Academy for Rural Development
FPS1 Federal Public Service Commission
PPA1 Pakistan Public Administration Research
CRD1 AHK National Centre for Rural Development CS No. 260
F013
Capital Administrative
And Development
F014 Division CADD CADD Secretariat CS 170
SECA Diretor General of Special Education CS 169
DOL2 Department of Libraries CS 173
DTS3 Department of Tourist Services CS 175
FGPC Federal Goverment Poly Clinic Islamabad CS 179
PEP1 Pakistan Envoirmental Protection Agency CS 179
DWED Directorate of Workers Education CS 181
FMDC Federal Medical & Dental College, Islamabad CS 183A
FDE1 Federal Directorate of Education CS 255
CDA2 Capital Development Authority CS 334
Climate Change
F015 Division CCS1 Climate Change Division CS 251
PEP3 Pakistan Enviromental Protection Agency CS No. 259
F016 Aviation Division AS01 Aviation Secretariat CS 251
PMD2 Pakistan Meteorological Department CS NO. 272
ASFH Headquarters of Airports Security Force CS No. 277
National Security
F017 NSCS National Security Committee Secretariat CS No. 274
Division
30
Entity Element of Federal Government
31
Entity Element of Federal Government
Ministry of Commerce
F02 and Textile F021 Commerce Division CB01 Cotton Board CS 251
ATAC Appellate Tribunal for Anti Dumping Cases
SEC2 Commerce Secratriat
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, Islamabad
DIK1 Department of Insurance, Karachi
TMR1 Trademarks Registry, Lahore
EPB1 Export Promotion Bureau
TNCO Trade and Commercial Offices
AQD3 Animal Quarantine Department CS 171
DPP2 Department of Plant Protection CS 186
FIOM Federal Insurance Ombudsman CS 249
TDRO Trade Dispute Resolution Organization CS 256
F022 Textile Division TIS1 Textile Industries Secretariat CS 251
TCOR Textile Commissioner Organization CS 395
Ministry of Communication
F03 Communication F031 Division PPOD Pakistan Post Office Department.
NHD1 National Highways and Pakistan Motorways
SEC3 Communication Secretariat
PIA1 Pakistan International Airlines
NTRC National Transport Research Centre, Islamabad
NHA1 National Highways 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
RT01 Road Transport
Ministry Of Culture, Culture, Sports &
F04 Sports & Youth Affairs F041 Youth Affairs Division DOAR Department of Archeology
ANM1 Archaelogy and Museums
32
Entity Element of Federal Government
CBFC Central Board of Film Censors
SMDI Sports Department
F05 Ministry of Defence F051 Defence Division DMLC Directorate of Military Lands and Cantonments
FGED Federal Government Educational Institutions
PMAD Pakistan Military Accounts Department
OSGP Office of the Surveyor General of Pakistan
PASB Pakistan Armed Services Board
ARMY Army
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
Education, Training
Ministry of Federal and Standards in
Education, and Higher Education Directorate of Federal Government Education CS 251
F06 Professional Training F061 Division DFGE Institutions CS No. 293
EDU1 Education Department
DOL1 Department of Libraries
CCO1 Central Copyright Office
FGCF Federal Government Educational Institutions
Federal Education
and Professional
F062 Training DGS1 Diectorate General of Special Education CS No.426
F07 Ministry of Environment F071 Environment Division NCCW National Council for Conservation of Wildlife
PEPA Pakistan Evnvironmental Protection Agency
PFI1 Pakistan Forest Institute
ZSP1 Zoological Survey of Pakistan
Ministry of Finance,
Revenue, Economic ENER National Energy Conservation Centre (ENERCON)
Affairs, Statistics and
F08 Privatization F081 Finance Division CDNS Central Directorate of National Savings CS 251
DCLA Department of Corporate Law Authority
AGP1 Auditor General of Pakistan
CGA1 Controller General of Accounts
SDD1 Servicing of Domestic Debt
PEN1 Pension
FDIV Finance Department
33
Entity Element of Federal Government
F082 Revenue Division CBR1 Central Board of Revenue
Planning &
F083 Development Division PC02 Planning Commission CS 132
TPO2 Town Planning Offices CS 132
Economic Affairs
F084 Division EAS1 Economic Affair Secretariat CS 251
F085 Statistics Division SS02 Statistics Secretariat CS 251
F086 Privatization Division PS01 Privatization Secretariat CS 251
Ministry of Food, Food, Agriculture and Agriculture & Livestock Products Marketing &
F09 Agriculture & Liveststock F091 Livestock Division ALPM Grading
DPP1 Department of Plant Protection
FID1 Fertilizer Imports Department
DGF1 Directorate General of Food
FSCN Federal Seed Certification & Registration
DFAC Directorate of Food Accounts
SSP1 Soil Survey of Pakistan
AQD1 Animal Quarantine Department
DMF1 Directorate of Marine Fisheries, Karachi
AR01 Agriculture Research
PP01 Plant Protection
OAS1 Other Agricultural Services
SW01 Subsidy on Wheat
LK01 Livestock
FS01 Fisheries
Ministry of Foreign Foreign Affairs
F10 Affairs F101 Division PMA1 Pakistan Missions Abroad
F11 Ministry of Health F111 Health Division DCHE Directorate of Central Health Establishment
DMC1 Directorate of Malaria Control
DTC1 Directorate of Tuberculosis Control
JPMC Jinnah Postgraduate Medical Centre
National Institute of Malaria Research & Training,
NIMR Lahore
NICH National Institute of Child Health
PIMS Pakistan Institute of Medical Sciences, Islamabad
MSE1 Medical Services
PH01 Public Health
NHL1 National Health Laboratories
Ministry of Housing and Housing and Works Director General, Pakistan Public Works
F12 Works F121 Division DGPW Department
EO01 Estate Office
NHAY National Housing Authority
CW01 Civil Works
FL01 Federal Lodges
34
Entity Element of Federal Government
Ministry of Industries Industries and
and Production & Production & Special
F13 Special Initiatives F131 Initiatives Division DOS1 Department of Supplies
DOE1 Department of Explosives
PO01 Patent Office, Karachi
IND1 Industries
PW01 Production Wing
Information,
Ministry of Information, Broadcasting and
Broadcasting and National Heritage
F14 National Heritage F141 Division PID1 Press Information Department CS 251
National History and
Literary Heritage
F142 Division IBD1 Information & Broadcasting Department
PBC1 Pakistan Broadcasting Corporation
DGFM Director General of Films and Publications
DRR1 Directorate of Research and Reference
DGPN Director General, Pakistan National Centres
Directorate of Publications, Newsreels &
DPND Documentaries
ISA1 Information Services Abroad
PNC1 Pakistan National Centres
Implementation Tribunals of Newspapers
ITN1 Employees CS 196
NLOP National Library of Pakistan CS No 362
DOL4 Department of Libraries CS No.441
NLPD National Language Promotion Department CS No.441
DOAM Department of Archeology and Museums CS No.441
Ministry of Interior and
F15 Narcotics Control F151 Interior Division DGIP Director General of Immigration and Passports CS 251
HRO1 Head Quarters of the Registration Organization
Office of the Cheif Commissioner Islamabad Capital
OCCI Territory, Islamabad
Director General Islamabad Capital
DGCD Territory, Islamabad
MCID Metropolitan Corporation Islamabad CS 355
Narcotics Control
F152 Division NCS1 Narcotics Control Secretariat CS 251
ANF2 Anti Norcotics Force CS 255
Ministry of Kashmir Kashmir Affairs and
Affairs and Gilgit- Gilgit-Baltistan
F16 Baltistan F161 Division OANA Office of the Administrator for Northern Areas CS 251
35
Entity Element of Federal Government
TCC1 The Chief Courts, Northern Areas
OCFR Office of the Commandant Frontier Region
FR01 Frontier Region
FC01 Frontier Constabulary
FATA Federally Administered Tribal Areas
ARE1 Afghan Refugees
NA01 Northern Areas
Fedearl Government Educational Institutions
FGNA Northern Area
Ministry of Labour, Labour, Manpower
Manpower & Overseas and Overseas
F17 Pakistanis F171 Pakistanis Division NIRC National Industrial Relations Commission
LMDI Labour and Manpower Department
Implementation Tribunals of Newspapers
ITNE Employees
Bureau of Immigration and Overseas
BIOE Employment
NTB1 National Training Bureau
DDWS Director of Dock Workers Safety (HQ) Karachi
PMI1 Pakistan Manpower Institute
MOP1 Manpower and Overseas Pakistanis
DTUE Directorate of Trade Union Education
MWB1 Minimum Wages Board
SEC8 Secretariat Overseas Pakistanis
CW02 Community Welfare Attache
LMPR Lump Provision
Contribution to International Orgnisation for
CIOM Migration
Law, Justice and
Ministry of Law, Justice Human Rights
F18 & Human Rights F181 Division LJHD Law, Justice and Human Rights Department CS 251
ECP1 Election Commission of Pakistan
HRD1 Human Rights Department
SJC1 Supreme Judicial Council
SC01 Supreme Court
LJHR Law, Justice and Human Rights
FSC1 Federal Shariat Court
Federal Ombudsman for Protection Against
FOPH Harassment of Women CS 242
FIO2 Federal Insurance Ombudsman CS 300 10.12.14
CII2 Council of Islamic Ideology CS No.308
Parliamentary Affairs
F182 Division PAS1 Parliamentary Affairs Secretariat CS No. 224
36
Entity Element of Federal Government
37
Entity Element of Federal Government
MTRI Municipal Training & Research Institute, Karachi
NCRD National Centre for Rural Development
A.H.Khan National Centre for Rural & Muncipal
AHKN Administration
Information
Ministry of Information Technology &
Technology and Telecommunication
F30 Telecommunication F301 Division PCBU Pakistan Computer Bureau CS 251
Information Technology & Telecomunication
ITT1 Department
Ministry of Narcotics Narcotics Control
F31 Control F311 Division ANF1 Anti Norcotics Force
NCS2 Narcotics Control Secretariat
ANF3 Anti Norcotics Force
Ministry of Parliamentary Affairs
F32 Parliamentary Affairs F321 Division PADI Parliamentary Affairs Division
National Assembly &
F33 The Senate F331 National Assembly NAS1 National Assembly
F332 The Senate SEN1 The Senate
Wafaqi Mohtesib
F34 Secretariat F341 Wafaqi Mohtasib WMS1 Wafaqi Mohtasib
Federal Tax
Federal Tax Ombudsman
F35 Ombudsman Secretariat F351 Secretariat FTOS Federal Tax Ombudsman Secretariat
Ministry of Ports & Ports & Shipping
F36 Shipping F361 Division PPC1 Pakistan Port & Shipping Corporation
SEC4 Ports & Shipping Secretariat (Main)
DGPT Director General Ports & Shipping Technical
PMAK Pakistan Marine Academy, Karachi
MMD1 Mercantile Marine Department (Main) Karachi
38
Entity Element of Federal Government
Minorities Affairs
F38 Ministry of Minorities F381 Division SEC5 Minorities Affairs Secretariat (Main)
DTMA Department of Minorities Affairs
Ministry of Social Social Welfare and
Welfare & Special Special Education
F39 Education F391 Division DGSP Directorate General of Special Education
SWE2 Social Welfare
Ministry of States & States and Frontier
F40 Frontier Regions F401 Regions Division SEC9 State and Frontier Secretariat Regions (Main)
Ministry of Textile Textile Industry
F41 Industry F411 Division SEC6 Secretariat Textile, Main
TCOK Textile Commissioner's Organization, Karachi
F43 Ministry of Youth Affairs F431 Youth Affairs Division SEYA Secretariat Youth Affairs Division
F44 Ministry of Sports F441 Sports Division SPO1 Sports Secretariat
Ministry of Special Special Initiatives
F45 Initiatives F451 Division SE01 Special Initiatives
Ministry of Livestock & Ministry of Livestock &
F46 Dairy Development 461 Dairy Division AQD2 Animal Quarantine Department
DMF2 Directorate of Marine Fisheries, Karachi
LDDD Ministry of Livestock & Dairy Development
LK02 Livestock
FS02 Fisheries
DFA1 Directorate of Food Accounts
AR02 Agriculture Research
F47 Ministry of Investment F471 Investment Division INV1 Investment Division
BOIN Board of Investment
Ministry of Human Human Rights
F48 Rights F481 Division HRD2 Human Rights Division
DGS2 Director General Special Education CS No.458
F49 Ministry of Zakat & Ushr F491 Zakat & Ushr Division ZUD1 Zakat & Ushr Division
Ministry of Inter Inter Provincial
F50 Provincial Coordination F501 Coordination Division ICP2 Inter Provincial Coordination Division
DTS6 Department of Tourist Services in Islamabad CS 438
39
Entity Element of Federal Government
Ministry of Federal
Education, Professional
Training, National Federal Education CS No. 182A
History and Literary and Professional (Corrigendum)
F54 Heritage F541 Training Division PTT1 Professional and Technical Training Secretariat CS No. 295, 296
PMII Pakistan Manpower Institute (PMI) CS 194
NTB3 National tainin Bureau CS no. 209
FDE4 Federal Directorate of Education, Islamabad CS No.430
National History &
Literary Heritage
F542 Division
DAM1 Department of Archeaology and Museums CS No.459
NPD1 National Language Promotion Depaqrtment CS No.459
NLP1 National Library of Paksitan CS No.459
DOL5 Department of Libraries CS No.459
NHL1 National History & Literary Heritage Secretarit CS No.459
NHC1 National Heritage & Culture Secretarit CS No.478
40
Entity Element of Federal Government
ZSP2 Zoological Survey of Pakistan CS No. 218
Ministry of National
Health Services, National Health
Regulation and Services, Regulation and CS No. 205 & CS
F59 Coordination F591 Coordination Division NRSS National Regulation and Services Secretariat 251
CHE1 Director General of Health Establishment CS No. 223
Ministry of National National Food
Food Security & Security & Research
F60 Research F601 Division AQD4 Animal Quarantine Department CS No. 222
APIN Agricultural Policy Institute CS No. 215
Federal Seed Certification and Registration
SCR1 Department CS No. 214
DPPK Department of Plant Protection CS No. 214
PBRR Plant Breeder's Right Registry CS No.421
Ministry of Capital
Administration and Capital Administration
F61 Development F611 and Development CAD1 CADD Secretariat CS No. 227
DTS4 Department of Tourists Services CS No. 227
DOL3 Department of Libraries CS No. 227
FGP3 Federal Goverment Polyclinic CS No. 227
PIM2 Pakistan Institute of Medical Sciences CS No. 227
DWE2 Directorate of Workers Education CS No. 227
DSE2 Director Genenral of Special Education CS No. 227
FDE3 Federal Directorate of Education CS No. 227
F62 Ministry of Housing F621 Housing Division HOUS Housing Secretariat CS No. 234
F63 Ministry of Works F631 Works Division WORK Works Secretariat CS 234
F64 Ministry of Energy F641 Power Division PWRS Power Secretariat CS 389
NEC1 National Energy Conservation Centre CS 389
F642 Petrolium Division PETR Petrolium Secretariat CS 389
GSP2 Geological Survey of Pakistan CS 389
Ministry of Water Water Resources
F65 Resources F651 Division WRST Water Resources Secretariat CS 389
Office of the Chief Engineering Advisor and
CEFC Chairman Federal Flood Commission. CS 389
Office of the Pakistan Commission for Indus
PCIW Water CS 389
F66 Ministry of Privatization F661 Privatization Division PVTN Privatization Secretariat CS392
F67 Ministry of Statistics F671 Statistics Division PBST Pakistan Bureau of Statistics CS398
STCS Statistics Sectt. CS N.402
Ministry of Maritime Maritime Affairs
F68 Affairs F681 Division MRTA Maritime Affairs Sectt. CS 402
41
Entity Element of Federal Government
DMFK Directorate of Maritime Fisheries, Karachi CS No.403
DDW1 Directorate of Dock Worker’s Safety Karachi CS No.403
Ministry of Economic Economic Affairs
F69 Affairs F691 Division EAS2 Economic Affairs Secretariat CS No.476
42
CHAPTER - III
Entity Element Government of Punjab
Department Attached Department
P50 Agriculture Department 5001 Agriculture
5002 Director General Agriculture (Extension)
5003 Director General Agriculture (Field)
5004 Director General Agriculture (Research)
5005 Director General Agriculture (Water Management)
P51 Chief Minister's Secretariat 5025 Chief Minister's Secretariat
P52 Chief Minister's Inspection Team 5050 Chief Minister's Inspection Team
P53 Colonies Department 5075 Colonies Department
P54 Communication and Works 5100 Communication and Works
5101 Chief Architect Punjab
5102 Chief Engineer Buildings (North Zone)
5103 Chief Engineer Buildings (South Zone)
5104 Chief Engineer Highways (North Zone)
5105 Chief Engineer Highways (South Zone)
P55 Consolidation of Holdings 5125 Consolidation of Holdings
P56 Cooperatives 5150 Cooperatives
5151 Registrar Co-operative Societies
P57 Education 5175 Education
5176 Aitchison College Lahore
5177 Director General Physical Education
5178 Director General Public Libraries
5179 Director Public Instruction (Secondary Education)
5180 Director Public Instruction (Colleges)
5181 Director Public Instruction (Elementary Education)
5182 Director Technical Education
5183 Sadiq Public School Bahawalpur
P58 Environment Protection 5200 Environment Protection
5201 Director General Environment Protection Agency
P59 Excise & Taxation 5225 Excise &Taxation
5226 Director General Excise and Taxation
P60 Finance 5250 Finance
5251 Provincial Director Local Fund Audit
P61 Food 5275 Food
5276 Director Food
P62 Forestry, Wildlife, Fisheries and Tourism 5300 Forestry, Wildlife, Fisheries &Tourism
41
Entity Element Government of Punjab
5301 Chief Conservator of Forests (P&E) Central Zone, Lahore
5302 Chief Conservator of Forests North Zone, Rawalpindi
5303 Chief Conservator of Forests South Zone, Multan
5304 Director General (Wildlife & Parks)
5305 Director General Fisheries
P63 Governor's Secretariat 5325 Governor's Secretariat
P64 Health 5350 Health
5351 Director General Nursing
5352 Director Health Services
P65 Home 5375 Home
5376 Commissioner Afghan Refugees
5377 Director Civil Defence
5378 Director Reclamation & Probation
5379 Inspector General Police
5380 Inspector General Prisons
5381 Special Intelligence Agency
P66 Housing Urban Development Public Health 5400 Housing Urban Development Public Health Engineering
5401 Chief Engineer Public Health Engineering, North Zone
5402 Chief Engineer Public Health Engineering, South Zone
5403 Director General Housing & Physical Planning
P67 Industries and Mineral Devlopment 5425 Industries and Mineral Development
5426 Controller Printing and Stationery
5427 Director of Industries
5428 Technical Education and Vocational Training
P68 Information Technology 5450 Information Technology
P69 Information, Culture and Youth Affairs 5475 Information, Culture and Youth Affairs
5476 Director General Archaeology
5477 Director General Public Relations
P70 Irrigation and Power 5500 Irrigation and Power
5501 Chief Engineer Irrigation (Research)
5502 Chief Engineer Irrigation (Co-ordination)
5503 Chief Engineer Irrigation (Development)
5504 Chief Engineer Irrigation (Floods & Drainage)
5505 Chief Engineer Irrigation (Planning & Review)
5506 Chief Engineer Irrigation Lahore
5507 Chief Engineer Irrigation Bahawalpur
42
Entity Element Government of Punjab
5508 Chief Engineer Irrigation Faisalabad
5509 Chief Engineer Irrigation Multan
5510 Chief Engineer Irrigation Sargodha
5511 Director Land Reclamation
P71 Labour and Human Resource 5525 Labour and Human Resource
5526 Chairman Minimum Wages Board
5527 Director General Labour Welfare
P72 Law and Parliamentary Affairs 5550 Law and Parliamentary Affairs
5551 Administrator General and Official Trustee, Punjab
5552 Advocate General Punjab
5553 Solicitor to Government Punjab
5554 Public Defender Service
P73 Literacy and Non-Formal Basic Education 5575 Literacy and Non-Formal Basic Education
P74 Livestock and Dairy Development 5600 Livestock and Dairy Development
5601 Director General (Extension) Punjab
5602 Director General (Research) Punjab
P75 Local Government and Rural Development 5625 Local Government and Rural Development
5626 Chairman Local Council Election Authority
5627 Director General Kachi Abadies
5628 Director General Local Government and Rural Devlopment
5629 District Co-ordination
P76 Management and Professional Development 5650 Management and Professional Development
Director General Punjab Institute of Management and
5651 Professional Development
P77 Mines and Minerals 5675 Mines and Minerals
5676 Chief Inspector of Mines
5677 Director General Mines & Minerals
P78 Planning and Development 5700 Planning and Development
5701 Bureau of Statistics
5702 Director General Agency for Barani Area Development
P79 Population Welfare 5725 Population Welfare
5726 Director Population Welfare
P80 Provincial Assembly 5750 Provincial Assembly
P81 Relief 5775 Relief
P82 Religious Affairs and Auqaf Department 5800 Religious Affairs and Auqaf Department
43
Entity Element Government of Punjab
P83 Revenue 5825 Revenue
5826 Director Land Records
5827 Divisional Commissioner
P84 Services and General Administration 5850 Services and General Administration
5851 High Court
5852 Director Overseas Pakistanis Punjab
5853 Office of Provincial Ombudsman
5854 Punjab Public Service Commission
5855 Punjab Services Tribunal
5856 Director Anti-Corruption (Establishment)
5857 Director General Protocol
P85 Social Welfare Women Development and Bait-ul-Maal 5875 Social Welfare Women Development and Bait-ul-Maal
Director General Social Welfare Women Development
5876 and Bait-ul-Maal
P86 Special Education 5900 Special Education
5901 Director Special Education
P87 Sports 5925 Sports
5926 Director General Sports
P88 Transport 5950 Transport
5951 Chairman Provincial Transport Authority
P89 Zakat and Ushr 5975 Zakat and Ushr
5976 Administrator Zakat & Ushr
P90 Tourism Resort Development Department 6000 Tourism Resort Development Corporation Punjab
6001 New Murree Development Authority
P91 Commerece and Investment Department 6125 Commerece and Investment Department
P92 Prosecution Department 6150 Prosecution Department
6151 Prosecutor General
6152 Director General - Inspection CS 137
P93 Energy Department 5981 Energy Department CS 178
5982 Chief Engineer, Power Zone, Lahore CS 178
Youth Affairs, Sports, Archaelogy and Tourisum CS No.
P94 Department 6201 Youth Affairs, Sports, Archaelogy and Tourisum Secretariat 213
CS No.
6202 Director General of Archaeology, Punjab 213
CS No.
6203 Director General of Sports, Punjab 213
44
Entity Element Government of Punjab
CS No.
6204 Deputy Controller Departments of Tourism 213
P95 Women Development Department 6225 Director General, Women Development Punjab CS 226
6226 Women Development Department CS 229
45
CHAPTER - IV
Entity Element Governemnt of sindh
Department Attached Department
S25 Provincial Assembly
2501 Provincial Assembly
S26 Governor
2601 Governor / Governor's Secretariat
S27 Chief Minister
2701 Chief Minister / Chief Minister's Secretariat
2702 Ministers
2703 Chief Minister's Inspection & Evaluation Team, Karachi
S28 Services and General Administration and Coordination Department
2801 Chairman, Enquiry & Anti-Corruption Wing
2802 Services & General Administration Department
2803 Service Tribunal
2804 Sindh Public Service Commission
S29 Law, Parliamentary Affairs & Human Rights Department
2901 Law Department (Secretariat)
2902 High Court
2903 Advocate General
2904 Solicitor Department
2905 Official Assignee
S30 Home Department
3001 Home Department (Secretariat)
3002 Home Department Reclamation & Probation Organisation
3003 Frontier Constabulary
3004 Rangers
3005 Inspector General of Prisons
3006 Civil Defence
3007 Inspector General of Police
3008 District Public Safety & Police Complaints Commision
S31 Finance Department and Cooperation Department
3101 Finance Department (Secretariat)
3102 Director Accounts
3103 Treasuries, District Accounts Offices
49
Entity Element Governemnt of sindh
3104 Local Fund Audit Department
3105 Cooperation Department
S32 Provincial Mohtasib
3201 Provincial Mohtasib Secretariat
S33 Board of Revenue
3301 Board of Revenue Secretariat
3302 Releif Department
3303 Rehabilitation & Settlement Organisation
3304 Land Management (Land Records and Colonization)
3305 Stamps
3306 Registration
3307 Survey & Establishement
3308 Special Revenue Establishment
S34 Excise and Taxation Department
3401 Excise & Taxation Secretariat
3402 Director General Excise & Taxation
S35 Auqaf, Religious and Minority Affairs, Zakat and Ushr Department
3501 Zakat & Ushr Secretariat
3502 Religious Affairs Secretariat
3503 Minorities Affairs Secretariat
S36 Planning Development Department
3601 Planning & Development Department
3602 Sindh Regional Plan Organisation
3603 Science & Technology
3604 Monitoring Evaluation Cell
3605 Bureau of Statistics
S37 Information & Archives Department
3701 Information Department (Secretariat)
3702 Directorate of Archives Sindh
3703 Public Relations
S38 Communication & Works (Works & Sevices) Department
3801 Communication & Works Secretariat
3802 Building Department
3803 Highways / Road Department
3804 Education Works Department
50
Entity Element Governemnt of sindh
3805 Public Health Engineering Department
S39 Local Government, Katchi Abadi and Spatial Development Department
3901 Local Government Secretariat
3902 Director Provincial Transaction Wing
S40 Education & Literacy Department
4001 Education Secretariat
4002 Director Colleges
4003 Professional Colleges
4004 Director Literacy and Non-Formal Education
4005 Secondary Education
4006 Primary Education
4007 Technical Education
4008 Director Special Education
4009 Planning & Development (Education)
4010 Director Bureau of Curriculum
S41 Culture & Tourism
4101 Culture & Sports Secretariat
4102 Director of Social Welfare
4103 Directorate of Sports & Youth Affairs
S42 Health Department
4201 Health Secretariat
4202 Director General Health Services
4203 Directorate of Nursing
S43 Population Welfare
4301 Population Welfare Secretariat
4302 Population Welfare Measures
S44 Labour, Transport, Industries & Commerce Department
4401 Labour Department
4402 Labour Appellate Tribunal
4403 Minimum Wages Board
4404 Manpower & Training Department
4405 Stationery & Printing Department
4406 Industries & Commerce Department
S45 Women's Development Department
4501 Women Development Secretariat
S46 Environment & Alternate Energy Department
51
Entity Element Governemnt of sindh
4601 Environment & Alternate Energy Secretariat
4602 Directorate of Alternate Energy
S47 Agriculture Department
4701 Agriculture Secretariat
4702 Agriculture Engineering & Water Management
4703 Agriculture Extension & Research
S48 Forest & Wildlife Department
4801 Forest & Wildlife Secretariat
S49 Irrigation & Power Department
4901 Irrigation & Power Secretariat
4902 Land Reclamation Administration
4903 Sindh Irrigation & Drainage Authority
S50 Food Department
4905 Food Secretariat
S51 Inter Provincial Coordination Department
4906 Inter Provincial Coordination Secretariat
S52 Information Technology Department
4907 Information Technology Secretariat
S53 Mines & Mineral Development Department
4908 Mines & Mineral Development Secretariat
S54 Livestock and Fisheries Department
4909 Livestock and Fisheries Secretariat
S55 College Education Department
S550 Director General of Colleges
S551 Sindh Education Policy Commision for Higher Education
52
Entity Element Governemnt of sindh
S559 Directorate of Human resource and training for College
S55A Direcctorate of Monitoring and Evaluation for College
S56 Human Rights Department
S560 Human Rights Department Secretariat
53
CS No.379
54
CHAPTER - V
Entity Element Government of KPK
Code Department Code Attached Department
N01 Administration Department 100 Administraton Department
101 Secretary Office (Administration Department)
N02 Agriculture, Livestock & Cooperation Department 201 Director of Agriculture Research
202 Director General Agriculture Extension
203 Directorate of Livestock and Dairy Development
204 Directorate of On-Farm Water Management
205 Coopration Department
206 Secretary Office (Agriculture Livestock and Coorperation)
207 Directorate of Soil Conservation
208 Directorate of Fisheries
209 Directorate of Agricultural Engineering
N03 Environment and Forest Department 301 Chief Conservator of Forests
302 Conservator of Forests Wild Life
303 Directorate of Transport
304 Directorate of Fisheries
305 Environmental Protection Agency
306 Secretary Office (Environment)
N04 Establishment Department 401 Directorate of Anti-Corruption
402 Public Services Commission
403 Public Services Tribunal
404 Secretary Office (Establishment)
N05 Excise and Taxation Department 501 Director General of Excise & Taxation
502 Secretary Office (Exise & Taxation)
N06 Finance Department 601 Director Local Fund Audit
602 Finance Department
603 Treasuries
N07 Food Department 701 Directorate of Food
702 Secretary Office (Food Department)
N08 Health Department 801 Directorate of Health Services
802 Preventive Health Services Academy Autonomous Hospitals
803 Secretary Office (Health Department)
N09 Higher Education, Archives and Libraries Department 901 Directorate of Archives & Libraries
902 Directoarate of Higher Education
904 Secretary Office (Higher Education)
905 Directorate General of commerce education and management sciences
55
Code Department Code Attached Department
N10 Home & Tribal Affairs Department 1001 Director General of Home & Tribal Affairs Department
1002 Police Department
1003 Inspector General of Prisons
1004 Secretary Office (Home Department)
Industries, Commerce, Labour, Mineral Development & Technical
N11 Education Department 1101 Director General of Mines and Mineral Development
1102 Director of Industries Commerce and Labour
1103 Director of Technical Education
1104 Stationery and Printing Department
1105 Secretary Office (Industries and Commerce Department)
1106 Weights and Measures
1107 Directorate of Labour Welfare
N12 Information and Public Relation Department 1201 Directorate of Information
1202 Secretary Office (Information)
N13 Irrigation and Power Department 1301 Office of Chief Engineer Irrigation
1302 Chief Engineer Irrigation (Development)
1303 Director General Small Dams Organisation
1304 Secretary Office (Irrigation & Power Department)
N14 Law, Justice, Parliamentary Affairs & Human Rights Department 1401 High Court Advocate General
1402 Prosecution
1403 Secretary Office (Law & Parlimentary Affairs)
N15 Local Governance Election & Rural Development Department 1500 Director General Local Government
1501 Provincial Election Authority
N16 Auqaf, Hajj, Religious & Minority Affairs Department 1601 Board of Revenue (Auqaf)
1602 Secretary Office (Religious Affairs)
N17 Planning and Development Department 1700 Planning and Development Department
1701 Bureau of Statistics
N18 Population Welfare Department 1801 Director General of Population Welfare Department
N19 Provincial Assembly 1901 Provincial Assembly
N20 Revenue Department 2001 Board of Revenue
N21 Schools & Literacy Department 2101 Director of Curriulum & Teachers Training
2102 Directorate of Schools & Literacy
2103 Secretary Office (School Department)
N22 Sports, Culture, Tourism, Museums & Youth Affairs Department 2201 Directoate of Museums and Archaelology
2202 Directorate of Sports and Youth Affairs
2203 Secretary Office (Sports Department)
56
Code Department Code Attached Department
N23 Works and Services Department 2301 Chief Engineer Works & Services
2302 Frontier Highways Authorty
2303 Secretary Office (Works Department)
2304 Public Health Egineering Deapartment
2305 Housing Department
N24 Zakat, Ushr, Social Welfare & Women Development Department 2401 Chief Adminstrator Zakat & Ushr
2402 Director of Social Welfare & Women Development
2403 Secretary Office (Zakat & Ushr)
N25 Science Technology and Information Department 2550 Secretary Office (Science Technology)
N26 Relief, Rehabiltation & Settlement Department 2650 Board of Revenue
N27 High Court 2750 High Court
2751 Subordinate Court
N29 Inter Provincial Coordination Department 1951 Secretary Office
N30 Energy and Power Department 1952 Secretary Office
N31 Transport Department 1953 Secretary Office
N32 Public Health Engineering 1954 Public Health Engineering
57
CS no.313
58
59
C.S.# 55
C.S.# 83
C.S.# 83
C.S.# 141
60
CHAPTER - VI
Entity Element Government of Balochistan
Department Attached Department
B75 Services and General Administration
7501 Provincial Assembly Secretariat
7502 Governor Secretariat
7503 Chief Minister's Secretariat
7504 Secretary Services and General Administration
7505 Public Service Commission.
7506 Anti-Corruption
7507 Provincial Ombudsmen
7508 High Court
7509 Service Tribunal
B76 Planning & Development Department
7601 Additional Chief Secretary
7602 Secretary Planning & Development
7603 Chairman Quetta Development Authority
7604 Chairman Balochistan Development Authority
7605 Bureau of Statistics
B77 Agriculture and Cooperative Department
7701 Secretary
7702 Director General - Extention
7703 Director General - Research
7704 Directorate Food
7705 Principal Agriculture College
7706 Registrar Cooperative Society
7707 Cooperation Department
B78 Livestock and Dairy Development Department
7801 Secretary
61
Entity Element Government of Balochistan
7802 Directorate Livestock
B79 Law & Parliamentary Affairs Department
7901 Secretary Law
7902 Attorney General
B80 Communication & Works Department
8001 Secretary Communication & Works
8002 Building & Roads Department
B81 Education / Literacy and Non-Formal Education Department
8101 Secretary Education
8102 Directorate College
8103 Directorate School
8104 Director of Curriculam
8105 Director Museum & Library
8106 Chairman Board of Intermediate and Secondary Education
8107 Principal Bolan Medical College
8108 Institute of Public Health
8109 Chairman Balochistan Book Text Board
8110 Archives
B82 Population Welfare and Zakat Department
8201 Secretary Population
8202 D.G Population
Revenue Land Utilization Settlement and
B83 Relief Department
8301 Secretary Board of Revenue
8302 Regional Transport Authoirty
8303 Excise & Taxation
8304 Provincial Inspection Team
8305 Land Commissioner
62
Entity Element Government of Balochistan
8306 Land Record
8307 Auqaf
8308 Zakat
8309 District Zakat Communities
8310 Traffic Control
8311 Stamp
B84 Finance Department
8401 Secretary Finance
8402 Local Fund Audit
8403 Treasuries
B85 Fisheries Department
8501 Secretary Fisheries
8502 Directorate Fisheries
B86 Forest and Wildlife Department
8601 Secretary Forest
8602 Chief Conservator Offices
B87 Health Department
8701 Secretary Health
8702 Directorate of General Health
8703 Bolan Medical Complex
B88 Home and Tribal Affairs Department
8801 Secretary Home
8802 Inspector General Police
8803 Inspector General Prison
8804 Provincial Leveies
8805 Civil Defence
8806 Deputy Director, Reclamation & Probation
8807 Narcotics Control
B89 Industries and Commerce Department
63
Entity Element Government of Balochistan
8901 Secretary Industries
8902 Directorate Industries
8903 Headquarter Establishment (Small Industries)
8904 Controller Printing Press
B90 Irrigation & Power Department
9001 Secretary Irrigation & Power
9002 Chief Engineer Irrigation & Power
9003 Directorate Irrigation & Power
B91 Labour & Man Power Department
9101 Secretary Labour & Man Power
9102 Directorate Labour & Man Power
9103 Weights & Measures
B92 Local Government and Rural Development Department
9201 Secretary Local Government
9202 Director General Local Government
9203 Director General Rural Development
B93 Public Health Engineering Department
9301 Secretary Public Health & Engineering
9302 Chief Engineer
9303 Balochistan Water and Sanitation Authority
B94 Environment and Sports Department
9401 Secretary Sports & Culture
9402 Directorate Stadium & Sports Complex
9403 Director General - Environment Protection Agency Balochistan, Quetta
9404 Adara-e-Saqafat
9405 Culture Department
Social Welfare, Special Education and Women Development
B95 Department
64
Entity Element Government of Balochistan
9501 Secretary Social Welfaer
9502 Directorate Social Welfare
9503 Literacy & Non-formal Education
B96 Information and Information Technology Department
9601 Secretary Information Technology
9602 Director Public Relations
B97 Mines & Mineral Development Department
9701 Secretary Mines & Mineral
9702 Directorate Mines & Mineral
B98 Culture and Tourism Department
9801 Secretary Tourism
9802 Deputy Director Tourism Cell
B99 Food Department
9901 Secretary Food
9902 Directorate Food
65
CHAPTER - VI
Entity Element Government of Azad Jammu & Kashmir
Page 69 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A01215 Extra Departmental Employees Allowance
A01216 Qualification Allowance
A01217 Medical Allowance
A01218 Fixed Contingent/Stationary Allowance
A01219 Foreign Allowance
A01220 Language Allowance
A01221 Accreditation Allowance
A01222 Hardship Allowance
A01223 Exchange Compensation Allowance
A01224 Entertainment Allowance
A01225 Instructional Allowance
A01226 Computer Allowance
A01227 Project Allowance
A01228 Orderly Allowance
A01229 Special Compensation Allowance
A01230 Dusting Allowance
A01231 Drinking Water Allowance
A01232 Performance Evaluation Allowance
A01233 Unattractive Area Allowance
A01234 Training Allowance
A01235 Secretariat Allowance
A01236 Deputation Allowance
A01237 Design Allowance
A01238 Charge Allowance
A01239 Special Allowance
A01240 Utility Allowance for Gas
A01241 Utility Allowance for Electricity
A01242 Consolidated Travelling Allowance
A01243 Special TravellingAllowance
A01244 Adhoc Relief
A01245 Indexed House Rent Allowance
A01246 Indexed Conveyance Allowance
A01247 National Accountability/Ehtesab Bureau Allowance
A01248 Judicial Allowance
A01249 Utility Allowance to Ministers / Ministers of State
A01250 Incentive Allowance
A01251 Mess Allowance
A01252 Non Practising Allowance
A01253 Science Teaching Allowance
A01254 Anaesthesia Allowance
Page 70 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A01255 Hostel Superintendent Allowance
A01256 Special Adhoc Relief Allowance
A01257 RC Allowance
A01258 President/ Prime Minister/Parliament House Allowance
A01259 Fuel Allowance
A01260 Ration Allowance
A01261 Constiblery Allowance
A01262 Special Relief Allowance
A01263 Reserch Allowance
A01264 Technical Allowance
A01265 Cash Handling Allowance
A01266 Disturbance Allowance
A01267 Warden/Boarding Allowance
A01268 Cost of Living Allowance
A01269 Basic Science Allowance
A01270 Others
A0120A Special Message Allowance
A0120B Servant Allowance
A0120C Clib Allowance
A0120D Integrated Allowance
A0120E Housing Subsidy Allowance to Government Servants
A0120F Mobility Allowance
A0120G Field Allowance
A0120H Hair Cutting Allowance
A0120I Remote Area Allowance
A0120J ATS Allowance
A0120K Special Judicial Allowance
A0120L Hard Area Allowance
A0120M Car Allowances
A0120N Special Allowance @ 20% of Basic Pay of Secretariat Employees
A0120P Adhoc Relief - 2009
A0120Q Fixed Daily Allowance
A0120R Prison Allowance
A0120S Elite Force Allowance
A0120T Education Allowance
A0120U Cycle Allowance
A0120V Special Intelligence Allowance
A0120W Public Service Commission Allowance
A0120X Adhoc Allowance - 2010
Page 71 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A0120Y Ex-Servicemen Allowance
A0120Z Vehicle Maintenance Allowance
A0121A Ad-hoc Allowance
A0121B Health Professional Allowance
A0121C Additional Pay Allowance
A0121D Rural Incentive Allowance
A0121E Hard Work Allowance
A0121F Casuality Allowance
A0121G Special Services Tribunal Allowance
A0121H Special Health Sector Reform Allowance
A0121J Transport monetization
A0121K
Utility Allowance to commissioners, DCOs and Assistant
Commissioners
A0121L Legelative Allowance
A0121M Adhoc Relief Allowance - 2012
A0121N Personal Allowance
A0121P Superior Judicial Office Allowance
A0121Q Audit and Accounts Allowance
A0121R Election Allowance
A0121S Special Parliament House Allowance
A0121T Adhoc Relief Allowance - 2013
A0121U Special Inspection Team Allowance
A0121V Special Assignment Allowance
A0121W Counter Terrorism Allowance
A0121X Autonomous/Semi-Autonomous/Local Bodies and GOEs, etc
A0121Y District Teachers Educators Allowance
A0121Z Adhoc Relief Allowance-2014
A0122A special Allowance @10% to National highways & Motorways police
A0122B Special Security Incentive Allowance (President/PM secretariat)
A0122C Adhoc Relief Allowance - 2015
A0122D Risk Allowance
A0122E Special Combat Unit Allowance
A0122F Health Allowance
A0122G Fixed Medical Allowance
A0122H Chief Minister's Office Special Allowance
Page 72 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A0122J Special Education Allowance
A0122K High Security Prison Allowance
A0122L Mobile Phone Allowance
A0122M Adhoc Relief Allowance - 2016
A0122N Special Conveyance Allowance for disabled emplyees
A0122 O Fixed FBR Incentive
A0122P Special Healthcare Allowance
A0122Q Rapid Response Allowance
A0122R Adminstrative Allowance
A0122S Utility Allowance
A0122T Frontier Constabulary Special Allowance
A0122U Monetary Allowance (QPM/PPM/Bar)
A0122V Nursing Professional Allowance
A0122W resedential telephone Charge Allowance
A0122X Superior Executive Allowance for Registrar LHC
A0122Y Adhoc Relief Allowance - 2017
A0122Z Special Allowance to Armed Forces-2017
A0123A Police Law and Order Allowance
A0123B Fixed Anti Corruption Allowance
A0123C Advocate General Office Allowance
A0123D Lady Health Supervisors Allowance for Lady Heath Supervisors
A0123E Executive Allowance
A0123F Civil Secretariat Allowance @ 50 %
A0123G Adhoc Relief Allowance - 2017
A0123H Explosive Handling Allowance
A0123J Danger Allowance
A0123K Superior Executive Allowance
A0123L Scheduled Post Allowance for Police Officers
A0123M Investigation Allowance @ 60 %
A0123N Directorate of Monitoring Allowance for Contract employees
A0123P Adhoc Relief Allowance - 2019
A0123Q Charities Commission Allowance
Page 73 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A0123R FIA Allownce
A0123S Anti-Organized Crime Allowance
A0123T Planning & Development Allowance
A0123U Planning Performance Allowance
A0123V Secretariat Performance Allowance
A0123W Solicitor's Allowance
A0123X Adhoc Releif Allowance
A012-2 Other Allowances (excluding TA) (A01271 - 99)
A01271 Overtime Allowance
A01272 Night Duty Allowance
A01273 Honoraria
A01274 Medical Charges
A01275 Rest and Recreation Allowance
A01276 Outfit Allowance
A01277 Contingent Paid Staff
A01278 Leave Salary
A01279 Extra Duty Allowance
A01280 Out Station Allowance
A01281 Danger Money Allowance
A01282 Session Allowance
A01283 Field Allowance
A01284 Firewood Allowance
A01285 Motor Cycle Maintenance Allowance
A01286 Suspension Allowance
A01287 Land Revenue Collector's Allowance
A01288 Contract Allowance
A01289 Teaching Allowance
A01290 President / Governor's House Allowance
Special Allowance for Hiring Drivers to the Parliamentary
A01291
Secretaries/Chairmen Standing Committees
A01292 Screener Allowance
A01293 Diet charges
A01294 Cash Rewards to ITP
A01295 Teacher Incentive under High Improvers Programme
A01296 Teacher Incentive under High Achievers Programme
A01297 Inspection Allowance
A01298 Autonomous/Semi-Autonomous/Local Bodies and GOEs, etc
A01299 Others
Page 74 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
Project Pre-investment
A02 A021 Feasibility Studies A02101 Feasibility Studies
Analysis
A02102 Consultant based Feasibility Studies
Page 75 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A03407 Rates and Taxes
A03408 Rent of Machinery & Equipment
A03409 Insurance
A03410 Security
A03411 Rent of Hall for Council Meetings
A03412 Sewerage Charges/Waste Charges
A03470 Others
Operating Leases (A03501 - A03570)
A035 Operating Leases A03501 Machinery and Equipment
A03502 Buildings
A03503 Motor Vehicles
A03504 Computers
A03506 Medical Machinary and Technical Equipment
A03570 Others
Motor Vehicles (A03601 - A03670)
A036 Motor Vehicles A03601 Fuel
A03602 Insurance
A03603 Registration
A03670 Others
Consultancy & Contractual Work (A03701 - A3770)
Consultancy and
A037 A03701 Computer
Contractual Work
A03702 Management
A03703 Government Departments
A03770 Others
Government Servants (A03801 - 20)
A038 Travel & Transportation A03801 Training - Domestic
A03802 Training - International
A03803 Other - Domestic
A03804 Other - International
A03805 Travelling Allowance
A03806 Transportation of Goods
A03807 P.O.L Charges, Aeroplanes, Helicoptors, Staff Cars, MotorCycles
A03808 Conveyance Charges
A03809 CNG Charges (Government)
A03810 Tour Expenditure State Conveyance and Motor Cars
A03811 Railway Concession Voucher
Page 76 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A03812 POL for Patrolling duties
A03820 Others
Other than Government Servants (A03821 - 40)
A03 Operating Expenses A038 Travel & Transportation A03821 Training - Domestic
A03822 Training - International
A03823 Other - Domestic
A03824 Other - International
A03825 Travelling Allowance
A03826 Transportation of Goods
A03827 P.O.L Charges, Aeroplanes, Helicoptors, Staff Cars, Motorcycles
A03828 Conveyance Charges
A03829 CNG Charges (Non Govt)
A03840 Others
General (A03901 - A03971)
A039 General A03901 Stationery
A03902 Printing and Publication
A03903 Conferences / Seminars / Workshops / Symposia
A03904 Hire of Vehicles
A03905 Newspapers, Periodicals and Books
A03906 Uniforms and Protective Clothing
A03907 Advertising & Publicity
A03908 Discount given
A03909 Tax Refunds
A03910 Commission Paid
A03911 Loss on Exchange
A03912 Expenditure on Pakistani delegations to Foreign Countries
A03913 Contribution & Subscription
A03914 Secret Service Expenditure
A03915 Payments to Government Department for Services rendered
A03916 Essay writing and Copyrights
A03917 Law Charges
A03918 Exhibitions, Fairs and other National Celebrations
A03919 Payments to Other for Services rendered
A03920 Relief and Repatriation of Civilian Internees
A03921 Unforeseen Expenditure for Disaster Preparedness & Relief
A03922 Reimbursement of Interest to Bank
A03923 Security of VIPs
A03924 Expenditure on Refugees, Security, Prisoners & Detainees
Page 77 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A03925 Subsistence Allowance to Detainees
A03926 Allied Branch of the Provincial C.I.D
A03927 Purchase of Drugs and Medicines
A03928 Expenditure on Confiscated Goods
A03929 Weight & Measures, Trade Marks and Patent Rights
A03930 Vocational and Manpower Training
A03931 Expenditure on Foreign Experts Assistance received from Abroad
A03932 Demarcation of Pakistan-India Boundary
A03933 Service Charges
A03934 Re-imbursment of T.T. Charges to Banks for Home Remittances
A03935 Depreciation Expense
A03936 Foreign/Inland Training Course Fee
A03937 Refresher / Recurrent Courses of Pilots
A03938 Insurance of Aircrafts and Pilots
A03939 Landing / Parking Charges of Aircrafts
A03940 Unforeseen Expenditure
A03941 Expense against National Fund for Control of Drug Abuse
A03942 Cost of Other Stores
A03943 HIV/AIDS - Training Foreign
A03944 HIV/AIDS - Local Training and Meetings
A03945 HIV/AIDS - Technical Assistance
A03946 HIV/AIDS - Surveillance
A03947 HIV/AIDS - Monitoring , Research & Evalution
A03948 HIV/AIDS - Behaviour Change Communication and Advocacy
A03949 HIV/AIDS - Services for vulnerable Population
A03950 HIV/AIDS - Drugs & Medical Supplies
A03951 HIV/AIDS - Contigencies
A03952 HIV/AIDS - Operational Cost of Old Surveillance Centers
A03953 Investigation Cost
A03954 Ordnance Store
A03955 Other Store - Tear Gas / Computer, Stationary
A03956
Losses to Local Government and Entities due to Abolition of Taxes
A03957
Special Cost incurred in Performance of Government Functionaries
A03958 Special Expediture Incurred in Executives Directives
A03959 Stipend, Incentives, Awards and Allied Expenditure
A03960 Expenditure on Foreign Delegations arriving in Pakistan
A03961 Discount on Judicial Stamps
Page 78 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A03962 Discount on Non Judicial Stamps
A03963 Feeding/Diet/Food Charges
A03964 Road Safety Education
A03965 Subsistence Allowance for refugees (1990)
A03966 Standred Achievement Test (SAT)
A03970 Others
A03971 Cost of State Trading Medicines
A03972 Expenditure on Diet for Patients
A03973 Monitoring/SEMIS
A03974 School Rehabilitation Program/Terms of Partnership
A03975 School Management Committee (SMC)
A03976 Public Private Partnership
A03977 Stipend to Girls Students
A03978 Free Text Books
A03979 Teachers/Managers Training
A03980 Incremental Technical Assistance Staffing
A03981 Learning Assessment/ PEACE
A03982 Capacity Building
A03983 Expenditure Tracking/Monitoring
A03984 Hiring of Air Transport
A03985 Autonomous/Semi-Autonomous/Local Bodies and GOEs, etc
A03986 Development and maintinence of websites
A03987 Feeds for Livestock owned by the Government
A03988 Purchase of Veccine/Medicine for Animal Husbandry(Preventive)
A03989 Expenditure of New Merged Districts
Page 79 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
Pension (A04101 - 4170)
Employees Retirment
A04 A041 Pension A04101 Pension - Civil
Benefits
A04102 Commuted value of pension-Civil
A04103 Gratuity - Civil
A04104 Other Pension (e.g. Family Pension)
A04105 Gratuities (e.g. Gratuity where Pension is not Mature)
A04106 Reimbursement of Medical Charges to Pensioners
A04107 Pension - Defence
A04108 Commuted Value of Pension - Defence
A04109 Gratuity - Defence
A04110 Payment of Pension Contribution of Ex-Local Fund Employees
Travelling Allowance for Retired Government Servants in connection with
A04111
journey on Medical Grounds
A04112 Grants to Civil - Defence
A04113 Superannuation and Retirement Allowance
A04114 Superannuation Encashment on L.P.R
30% of Minimum of Pay Scales as Social Security Benefit in lieu of Pension
A04115
to Contract Appointee
A04116 Pension Contribution (LCS/ Non LCS)
A04117 Medical Alowance to Civil Pensioners
A04118 Pension-Autonomous/Semiautonomous/Local Bodies and GOEs
A04170 Others
Others - Post
A042 A04201 Employer's Contribution to Benevolent Fund
Retirement Benefits
A04202 Post Retirement Free Medical Facility
A04203 Post Retirement Travel Facility
A04220 Others
Subsidy (A05101 - A05120)
Grants, Subisidies and
A05 Writeoffs of A051 Subsidies A05101 Wheat
Loans/Advances/Others
A05102 Food
A05103 Edible Oil
A05104 Fertilizer
A05105 Tubewells
A05106 Cotton
A05107 Freight Subsidy on Imported Cement
A05108 Subsidy on Imported Whole Gram Black
Page 80 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A05109 Mark-up Rate Subsidy for Spinning Industries
A05110 Support for wheat/flour export
A05111 Support for sugar export
A05112 Drawback of Local Taxes and Levies (DLTL) 2014-15
A05113 Drawback of Local Taxes and Levies (DLTL) 2014-15- NonTextile sector
A05114 Drawback of Local Taxes and Levies (DLTL) 2015-16-Textile sector
A05115 Drawback of Local Taxes and Levies (DLTL) 2015-16-SME sector
A05120 Others
Grants Domestic (A05201 - A05270)
A052 Grants Domestic A05201 To Federal Government
A05202 To Provincial Government
A05203 To District Government
A05204 To TMAs
A05205 To Financial Institutions
A05206 To Non Financial Institutions
A05207 To Union Administration
A05208 Local Bodies
A05209 Share from Provincial Allocable Amount (District Government)
A05210 Special Grants from Provincial Retained Amounts (District Government)
A05211 Federal Funded Projects (District Government)
A05212 Special Grants from Provincial Allocable Amounts (TMAs)
A05213 Special Grants from Provincial Retained Amounts (TMAs)
A05214 Federal Funded Projects/Schemes (TMAs)
A05215 Grants to Union Adminstration
Financial Assistance to the Government Employees/their Families,
A05216
expired/disabled/injured during Service - Lump Sum Grant
A05217 Share from Provincial Allocable Amount (Contonment Board)
A05218 Special Grants from Provincial Retained Amount (Contonment Board)
Financial Assistance to the Families of Government Employees Expired
A05219
during Service - Education Fee
Financial Assistance to the Families of Government Employees Expired
A05220
during Service - Accommodation
A05221 Contingent Grant
A05222 Markup Support Under Export Finance Markup Facility
A05223 Markup Rate Support For Textile Sector Against Long Term Loans
Assistance package for families of Govt employees who die in service - cash
A05224
payment in lieu of plot
Assistance package for families of Govt employees who die in service -
A05225
Marriage Grant
Page 81 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A05226 Medical Charges-Other than Government Servants
A05227 DEAs, Share from Provincial Allocable Amount
A05228 DHAs, share from Provincial Allocable Amount
A05229 Metropolitan Corporation’s share from Provincial Allocable Amount
A05230 Municipal Corporation’s share from Provincial Allocable Amount
A05231 Municipal Committee’s share from Provincial Allocable Amount
A05232 Union Council’s share from Provincial Allocable Amount
A05233 District Council’s share from Provincial Allocable Amount
A05234 DEA’s share from Provincial Retained Amount
A05235 DHA’s share from Provincial Retained Amount
A05236 Metropolitan Corporation’s share from Provincial Retained Amount
A05237 Municipal Corporation’s share from Provincial Retained Amount
A05238 Municipal Committee’s share from Provincial Retained Amount
A05239 Union Council’s share from Provincial Retained Amount
A05240 District Council’s share from Provincial Retained Amount
A05241 Grant for Deeni Madrassas
A05242 Grant for educational expenses of children of Shaheed employees
A05243 Grant for press club
A05244 Civilian Victims Fund
A05270 To Others
Writeoff of Loans and Advances (A05301 - A05320)
A05302
Write off of loss of Public Money
A05320 Others
Write off/ Loss of
A054 A05401 Inventories Obsolescence/ Slow Moving Charge
Assets
A05402 Impairment of Property, Plant and Equipment
A05403 Write off of Inventories
A05404 Loss on Disposal of Property, Plant and Equipment
A05405 Loss on Sale of Scrap
A05420 Others
Scholarships (A06101 - A06104)
Page 82 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
Scholarships, Bonuses
A06 Transfers A061 A06101 Merit Scholarships
and Other Awards
Page 83 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A07106 To Non-Financial Institutions
A07107 Sukuk
A07108 Bai-Muajjal
A07109 2 years Punjab Saving and Investment Bonds- interest/coupon payment
A0710A 3 years Punjab Saving and Investment Bonds- interest/coupon payment
A0710B 5 years Punjab Saving and Investment Bonds- interest/coupon payment
A0710C 7 years Punjab Saving and Investment Bonds- interest/coupon payment
A0710D 3 months Punjab Treasury Bills-profit/Mark up payment
A0710E 6 months Punjab Treasury Bills- profit/Mark up payment
A0710F 12 months Punjab Treasury Bills- profit/Mark up payment
A0710G Government Securities (US Dollars) under FADRA,2018
A0710H Government Securities (US Dollars) under VDDAA,2018
A0710J Profit on Pakistan Banao Certificates for 3 years
A0710K Profit on Pakistan Banao Certificates for 5 years
A07110 Others
Floating Debt (A07111 - 20)
A07111 To Federal Government
A07112 To Provincial Governments
A07113 To District Governments
A07114 To TMAs
A07120 Others
Ways and Means Advances
A07115 Interest on Ways & Means Advances-Federal Government
Unfunded Debt (A07121 - 30)
A07121 To Federal Government
A07122 To Provincial Governments
A07123 To District Governments
A07124 To TMAs
A07130 Others
Permanent Debt (A07201 - 10)
A072 Interest - Foreign A07201 To Federal Government
A07202 To Provincial Governments
A07203 To Financial Institutions
A07204 To Non-Financial Institutions
A07205 Supplier's Credit
A07206 Managment Fee
A07207 Commitment Fee
Page 84 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A07210 Others
Other Obligations (A07301 - A07399)
Other Obligations (e.g. Depreciation and other Reserve Funds, Deposits of
A073 Others A07301
Income Tax under Section 18A etc)
Other Payments (e.g. Management of Loans, Interest of Commercial Banks,
A07302
Loan on Food Account)
A07303 On Loan received by Post Office etc.
Interest/Profit on
A074 National Savings A07401 Defence Savings Certificates
Schemes
A07402 Special Savings Certificates
A07403 Regular Income Certificates
A07404 Behbood Savings Certificates
A07405 National Savings Bonds
A07430 Other Savings Certificates
A07431 Pensioner Benefit Accounts
A07432 Special Savings Accounts
A07433 Savings Accounts
A07434 Mahana Amdani Accounts
A07435 Short Term Saving Certificate
A07436 Prize Money Premium Prize Bond
A07437 Profit Payment on Premium Proze Bond
A07438 Shuhda Family Welfare Account
A07460 Other Savings Accounts
Profit on Islamic /
A075 Sharia Compliance
Savings Scheme A07501 Sarwa Islamic Savings Account
Advances to
A08 Loans and Advances A081 A08101 House Building Advance
Government Servants
Page 85 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A08203 Sindh
A08204 Balochistan
A08205 Drought Emergency Relief Assistance
A08206 Federal DERA Unit (see A08701 and 02)
A08210 Others
Ways and Means Advances (A08211-A08216)
A08211 Ways & Means Advance-Khyber Pakhtunkhwa
A08212 Ways & Means Advance-Punjab
A08213 Ways & Means Advance-Sindh
A08214 Ways & Means Advance-Balochistan
A08215 Ways & Means Advance-AJ&K
A08216 Ways & Means Advance-Gilgit Baltistan
Loans to Districts / TMAs Government (A08301 - A08310)
A083 District Govt/TMAs A08301 NWFP
A08302 Punjab
A08303 Sindh
A08304 Balochistan
A08310 Others
Loans to Financial Institutions (A08401 - A08499)
Loans to Financial
A084 A08401 Loans to Financial Institutions
Institutions
A08499 Others
Loans to Non Financial Institutions (A08501 - A08599)
A08599 Others
Loans to Private Sector (A08601 - A08670)
A086 Loans to Others A08601 Private Sector
A08670 Others
DERA Loans (A08701 - A08799)
Drought Emergency
A087 A08701 Federal DERA Unit
Relief Assistance
A08703 NWFP
A08704 Punjab
A08705 Sindh
A08706 Balochistan
Page 86 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A08707 Others (FATA,FANA,AJK)
Purchase of Building and Structures (A09101 - A09170)
Expenditure on Acquiring
A09 A091 Purchase of Building A09101 Land and Buildings
of Physical Assets
A09102 Land and Buildings - Residential Buildings
A09103 Land and Buildings - Office Buildings
A09104 Building and Structure - Others
A09170 Others
Computer Equipment (A09201 - A09299)
A092 Computer Equipment A09201 Hardware
A09202 Software
A09203 I.T. Equipment
A09204 License Fee for Software
Commodity Purchases (A09301 - A09370)
Commodity Purhases
A093 A09301 Food (Sugar)
(Cost of State Trading)
A09302 Fertilizer
A09303 Coal
A09304 Cost of State Trading - Food (Wheat)
A09305 Cost of State Trading - Food (Rice)
A09306 Cost of State Trading - Others
A09307 Provincial Judicial Stamps
A09370 Others
Other Stores and Stocks (A09401 - A09470)
Other Stores and
A094 A09401 Medical Stores
Stocks
A09402 Newsprint
A09403 Tractors
A09404 Medical and Laboratory Equipment
A09405 Workshop Equipment
A09406 Storage and Carrying Receptacies
A09407 Specific Consumables
A09408 Generic Consumables
A09409 Medical Stocks
A09410 Life Saving Medical Supplies
A09411 General Utility Chemicals
A09412 Specific Utility Chemicals
Page 87 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A09413 Drapery, Fabrics, Clothing and Allied Material
A09414 Insecticides
A09415 Purchase of Water tanks
A09470 Others
Purchase of Transport (A09501 - A09599)
A095 Purchase of Transport A09501 Purchase of Transport
A09502 Diplomatic Cars
A09503 Others
Purchase of Plant and Machinery (A09601 - A09699)
Page 88 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A10111 Foreign Currency Bearer Certificates
A10112 Special US Dollar Bonds
A10113 Pakistan Investment Bonds
A10114 Sukuk
A10115 National Savings Bonds
A10116 Bai-Muajjal
A10117 Premium Prize Bond
A10118 2 years PSIB
A10119 3 years PSIB
A10120 5 years PSIB
A10121 7 years PSIB
A10122 Government Securities (US Dollars) under FADRA,2018
A10123 Government Securities (US Dollars) under VDDAA,2018
A10124 Principal Repayment of Pakistan Banao Certificates for 3 years
A10125 Principal Repayment of Pakistan Banao Certificates for 5 years
A10170 To Others
Repayment of Foreign Loans (A10201 - A010270)
Principal Repayment of
A102 A10201 Foreign Direct
Loans - Foreign
Page 89 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A10406 3 months PTB
A10407 6 months PTB
A10408 12 month PTB
A10409 Treasury Bills
Ways and Means Advances
A10410 Repayment of Ways & Means Advance-Federal Government
Domestic Investment (A11101 - 11170)
A11 Investments A111 Investment - Domestic A11101 To Financial Institutions
A11102 To Non-Financial Institutions
A11170 To Others
Foreign Investments (A11201 - A11270)
A112 Investment - Foreign A11201 To Financial Institutions
A11202 To Non-Financial Institutions
A11203 Contribution to International Financial Institutions
A11270 To Others
Other Investments (A11301 - A11399)
A113 Investment - Others A11301 Others
Page 90 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
Roads, Highways and Bridges (A12101 - A12199)
A12270 Others
Embankments and Drainage Works (A12301 - 12370)
Embankments and
A123 A12301 Main Embankment
Drainage Works
Page 91 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A12603 Share in Factories
A12604 Stores
A12605 Construction of Lines and Wires (Telegraph)
A12606 Construction of Lines and Wires (Telephone)
A12607 Construction of Lines and Wires ( Radio )
A12608 Construction of Apparatus and Plants ( Telegraph )
A12609 Construction of Apparatus and Plants ( Telephone )
A12610 Construction of Apparatus and Plants (Radio )
A12620 Others
DERA Works (A12701 - A12799)
Drought Emergency
A127 A12701 Works
Relief Assistance
A12702 Goods & Commodities
A12703 Consultant Services &Training
A12704 Incremental Operational Cost (Establishment Charges)
Transport (A13001 - A13099)
A13 Repairs and Maintenance A130 Transport A13001 Transport
A13002 Locomotives
A13003 Railways Coaches and Carriages
A13004 Railways Wagons
A13005 Helicopter/Air Transport
Machinery and Equipment (A13101 - A13199)
Machinery and
A131 A13101 Machinery and Equipment
Equipment
A13102 Medical and Laboratory Equipments
A13199 Repair & Maintenance of Others
Furniture and Fixture (A13201 - 13299)
Furniture and Fixture
A132 A13201 Furniture and Fixture
(R&M)
Building and Structure (A13301 - 13370)
A133 Buildings and Structure A13301 Office Buildings
A13302 Residential Buildings
A13303 Other Buildings
A13304 Structures
A13305 Works - Urban and Rural / Water Supply / Electrification
A13306 Salary of Maintenance Staff
A13370 Others - Repair and Maintenance of Building & Structures
Irrigation (A13401 - A13470)
Page 92 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
A134 Irrigation A13401 Main Canals
A13402 Feeder Canals
A13403 Tertiary and other Subsidiary Links
A13404 Silt Clearance
A13470 Others
Embankments and Drainage (A13501 - A13570)
Embankment and
A135 A13501 Main Embankment
Drainage
A13502 Miscellaneous Embankment
A13503 Drainage
A13570 Others
Roads, Highways and Bridges (A13601 - A13699)
Page 93 of 190
A=Expenditure
Major Object Minor Object Detailed Object
Code Description Code Description New Description
Recovery of
A14 Suspence and Cleariing A141 A14101 Recovery of Expenditure Suspense
Expenditure
A99999 Default Down Payment Account Dummy
A142 P.W. Suspense A14201 Suspense (Irrigation).
A14202 Suspense (Highway).
A14203 Suspense (Building).
A14204 Suspense (P.H.E.).
Citizen Community Board
A15 Miscellaneous Schemes A151 (Check with District A15101 Citizen Community Board Current
Govt)
A15102 On going Schemes Citizen Community Board
A15103 On going Schemes ADP (Current year)
A15104 On going Schemes ADP (Previous year)
A15105 On going Schemes CM Grant
A15106 On going Schemes (Office Complex) – NB funds
A15199 Others
Page 94 of 190
A=Expenditure
Old
CS.No.90
01101
01102
01103
01104
01106
01107
01105
01108
newly created
C.S No. 270
CS No. 280
01199
CS.No.90
01201
01202
01203
01204
01206
01207
01205
01208
C.S No. 270
CS No. 280
01299
CS.No.90
02100
02200
02300
02400
02500
02600
02700
02800
02936
02939
02901
02902
02903
02904
Page 95 of 190
A=Expenditure
Old
02905
02906
02907
02908
02909
02910
02911
02912
02913
02914
02915
02916
02917
02918
02919
02920
02921
02922
02923
02924
02925
02926
02927
02928
02929
02930
02931
02932
02933
02934
02210
02310
CS.No. 165
02935
02938
newly created
newly created
newly created
newly created
newly created
Page 96 of 190
A=Expenditure
Old
newly created
newly created
newly created
CS.No.14
newly created
02999
02941
02940
newly created
newly created
newly created
newly created
newly created
2933
newly created
02900
CS.No.45
CS.No.45
CS.No.45
CS.No.45
CS.No.45
CS.No.63
CS.No.58
CS.No.70
CS.No.70
CS.No.70
CS.No.73
CS.No.84
CS.No.101
CS. No. 115
CS. No. 116
CS 110 corg
CS. No.120
CS. No.123
CS. No.124
CS. No. 126
CS. No. 128
CS. No. 134
CS. NO.143
Page 97 of 190
A=Expenditure
Old
CS. NO.147
CS. NO.156
CS No. 177
CS No. 182
CS No. 195
CS No. 195
CS No. 195
CS No. 195
CS No. 197
CS No. 203
CS No. 207
CS 210
CS 230
CS 231
CS 232
CS 233
CS 240
CS 241
CS 245
CS 253
CS 269
C.S No. 273
C.S No. 275
CS No. 280
CS No. 290
CS No. 294
CS No.307
CS No.310
CS No.317
CS No.318
CS No. 325
CS No, 326
CS No, 329
CS No, 332
Page 98 of 190
A=Expenditure
Old
CS No.336
CS No.344
CS No.345
C.S.No.346
C.S.No.347
CS No.348
CS No.352
CS No.355
CS.No.359
CS 368
CS 375
CS No.380
CS No.383
CS No.384
CS No.385
CS No.386
CS No.387
CS No.388
CS No.389
cs No.406
CS No.408
CS. No.413
CS No.414
CS No.420
CS No.422
CS No.428
CS No.432
CS No.436
CS No.440
CS No.447
CS No.451
CS No.459
Page 99 of 190
A=Expenditure
Old
CS No.469
CS No.469
CS No.476
CS No.480
CS No.480
CS No.483
CS.No.90
03100
03200
03300
03400
03500
03600
03700
03800
03901
03902
03903
newly created
Blocked vide CS#58
newly created
newly created
newly created
newly created
2954
2941
2955
02942
CS.No.70
CS.No.93
CS.No.110
CS.No.110 & 157
CS.No.157
CS 254
CS No. 280
03900 03999
Old
21000
newly created
22000
23000
newly created
newly created
cs #133
cs #133
cs #133
cs #133
cs #133
cs #133
newly created
cs #133
CS # 279
cs #133
52100
52200
52300
newly created
52400
CS. No. 114
52900
53100
53200
53300
53400
CS. No. 130
53900
newly created
58100
58200
58300
58400
58500
Old
58600
58901
newly created
newly created
CS. No. 114
CS.No.82
58900
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
51000
newly created
newly created
newly created
newly created
51100 & 51101
51200
51300
51400
newly created
51104
CS.No.15
Old
CS No.376
51900
51000
newly created
newly created
newly created
newly created
51102
51200
51300
51400
newly created
51900
New Bifurcation
54000
55000
95000
newly created
56000 & 56100, 56200
57000
59500
newly created
newly created
newly created
93000
92000
91100 - 91200
94000
59100
59200
59300
59400
59600
59801
59802
59803
59804
59805
Old
59806
59807
59808
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
59977
59944
59945
59946
59947
96000
59800
59910
59911
59912
59913
59914
59915
59916
59917
59918
59919
59978
59828
59831
newly created
newly created
newly created
59906
newly created
newly created
Old
newly created
CS.No.144
CS No. 110 corg
C S 164
C S 167
59810 & 59900
newly created
CS.No.34
CS.No.81
CS.No.81
CS.No.81
CS.No.81
CS.No.81
CS.No.81
CS.No.81
CS.No.81
CS.No.81
CS.No.88
CS.No.88
CS.No.261
CS No. 280
CS No.376
CS No.426
CS No.464
Old
66000
66101
66201 & 66203
66300 & 66301
newly created
newly created
66400
66102
66202 & 66204
66300 & 66302
66901
66401
New
New
newly created
CS.No.02
CS. No. 114
CS 155
CS No.462
66900
cs #133
cs #133
cs #133
cs #133
62000
62000
62000
62000
62000
62000
62000
CS.No.17
CS.No.18
Old
CS.No.64
CS 306
CS 306
CS 331
C.S.338
C.S 366
C.S 366
62000
64000
newly created
64100
64500
64600
64300
64400
newly created
64200
Corrigendum
Corrigendum
Corrigendum
Corrigendum
Corrigendum
Corrigendum
64700
CS.No.02& 127 & 278
CS.No.62
CS.No.62
CS.No.127 & 278
CS.No. 287
CS.No. 298
CS 301 7.01.15
CS 301 7.01.15
Old
CS 335
CS No.361
CS No.361
CS No.361
CS No.361
CS No.361
CS No.361
CS No.361
CS No.361
CS No.361
CS No.361
CS No.361
CS No.361
CS No.361
CS No.361
CS No.387
CS No.387
CS No.387
CS No.418
64900
63000
63000
CS No. 208
63000
CS.No.133
CS.No.133
CS.No.133
CS.No.133
CS.No.133
CS.No.133
65000
Old
65100
Old
61100
CS.No.72
CS No. 321
CS 370
CS 370
CS 370
CS 370
CS 370
CS 370
CS 370
CS 416
CS 416
CS 429
CS 429
61100
61000
61300
61300
61300
61300
newly created
CS No.482
61000
61400
61400
61400
61400
newly created
61000
61200
61200
61200
61200
CS.No.133
CS. 216 Corrndumig
CS. 216 Corrndumig
Old
61200
61000
61500
61600
61700
CS.No.112
CS.No.112
CS.No.112
CS.No.112
CS.No. 125
CS.No.112
CS.No.112
CS.No.112
CS.No.112
CS.No.112
CS 258
CS No.365
CS No.365
CS No.410,415
CS.No.112
CS No.410
85000
85100
85200
85300
85400
85900
81000
81103
81101
Old
81102
81104
Blocked
Blocked
CS No.482
CS No.482
CS No.482
CS No.482
CS No.482
CS No.482
CS No.482
82000
82000
82000
82000
82000
newly created
83000
83000
newly created
84000
84000
newly created
86000
86100
86900
81000
81105
CS.No.09
CS.No.09
CS.No.09
CS.No.09
Old
CS.No.09
19000
newly created
newly created
newly created
19000
Blocked
newly created
newly created
newly created
newly created
CS.No.130
59700
59703
59704
59706
59701
59702
newly created
59709
59705
59707
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
Old
newly created
newly created
CS No. 376
newly created
11000
11000
59708
newly created
12000
12000
newly created
CS.No.133
CS.No.133
13000
13000
newly created
14000
14000
Blocked
CS.No.140
CS No.376
CS No.376
newly created
87000
87100
87200
newly created
newly created
newly created
newly created
newly created
newly created
newly created
newly created
Old
newly created
newly created
newly created
CS.No.72
CS. No. 125
CS No.321
CS No. 360
CS 370
416
416
CS 429
CS 429
newly created
88000
88100
88200
newly created
newly created
CS No. 216
CS. 216 Corrndumig
CS. 216 Corrndumig
newly created
89000
newly created
newly created
newly created
newly created
newly created
CS No. 284
Old
CS 370
CS No.412
CS No.482
71000
71000
72000
newly created
73000
newly created
newly created
73000
newly created
79000
79000
Old
31000
31100
31200
31300
31400
CS. No. 114
CS. No. 133
32000
32100
32200
32300
NEW
CS No.376
32900
33100
33200
33300
33900
34000
34100
34200
34300
34400
newly created
34900 & 34500
newly created
newly created
35000
35100
35200
Old
35300
35400
35101
35102
35103
35201
35202
35203
35900
36000
36100
36200
36300
36400
41000
41000
CS. No. 133
CS. No. 133
CS. No. 133
CS No. 283
42000
42000
CS No. 285
newly created
43000
43000
44000
44100
44200
44300
44400
CS. No. 114
C S No. 228
44900 & 44500
45000
Old
45100
45200
45300
CS No. 342
45900
46000
46100
46200
46300
46900
47000
47100
47200
47300
47900
CS. No. 114
CS. No. 133
newly created
newly created
newly created
newly created
49000
49100
CS. No. 114
CS. No. 140
48000
48100
48200
48101
48102
48103
48201
48202
48203
48900
Old
newly created
Blocked
CS.No.92
CS.No.92
CS.No.92
CS.No.92
B02503 Net Proceeds on Excise duty on Natural Gas assigned to Provinces. 0249100
B02504 Net Proceeds of Royalty on Natural Gas etc Transferred to Provinces Blocked
B02505 Deduct Refunds 0248000
Spirit and Fermented Products (B02601 - 10) 0251000
B026 Provincial Excise B02601 Malt Liquors - Duty on Bear manufactured in Pakistan 0251100
Foreign Liquors-Duty on Spirits manufactured in Pakistan and classed
B02602 0251200
as Foreign Spirits
License Fee for the General Sale of Foreign Liquor whether imported
B02603 0251300
or manufactured in Pakistan
B02604 Duty on Manufacturing of Spirit CS 235
B02610 Others
Spirit and Fermented Products Medicated Wines and Liquors
0252000
(B02611 - 19)
B02611 License Fee for Commercial Spirits 0252100
B02612 License Fee for Denatured Spirits 0252200
B02613 Permit Fee for Denatured Spirits 0252300
B02619 Others
Others (B02620 - 99) 0253000 to 0258000
B02620 Medicinal and Toilet Preparations containing Alcohol 0253000
Duty on Spirit used in the manufacture of Medicine and on Rectified
B02621 0253100
Spirits and absolute Alcohol used for Medicine purposes
B02622 Receipts from Distilleries 0254000
B02623 Collection of Payments for Services rendered 0257000
B02624 Sale Proceeds of Opium Tablets 0255000
B02625 Fines, Confiscation and Miscellaneous 0256000
B02626 Tax on Bank Cheques 0258100
B02627 Tax on Advertisements 0258200
B02628 Others 0258000
Non Judicial (B02701 - 30) 0271000
B027 Stamp Duty B02701 Sale of Stamps 0271001
Stamp Duties on Bills of Exchange, Cheques and Other Commercial
B02702 0271002
Documents
Receipt on Account of Stamp Duties leveid under Supplementary Tax
B02703 0271003
Ordinance, 1957
B02704 Other Non Judicial Sale and General Stamps 0271004
B02705 Duty recovered under Rules 10 &11 of Pakistan Stamp Rules 1925 0271005
Duty Documents voluntarily brought for Adjudication under Section 31
B02706 0271006
of Act II 1899
B02707 Duty on Other Immersing Documents 0271008
B03 Indirect Taxes B030 Other Indirect Taxes B03001 Duty recovered by Sale of Stamps 0291100
C01708
Recovery of Interest on Cash Development Loans Advances to the Gilgit CS No.425
Baltistan Government
C01709 CS No.425
Recovery of Interest on Foreign Loans to the Gilgit Baltistan Government
Interest Received from Commercial Department (C01730 - C01740) 1139000
C01730 Interest on Cash Loans 1139100
C01731 Interest on Foreign Loans 1139200
C01799 Others newly created
Income on Loans - Others (C01801 - C01850)
Interest on Loan
C018 C01801 Interest -Pakistan Post Office Department 1136100
-Others
C01802 Interest on Arrears of Revenue 1137000
C01803 Interest realized on Investment of Cash Balances 1138000
C01804 Return Wapda Power Wing 1134801
C01805 Interest German Counterpart Fund - Wapda Power Wing 1134601
C01806 Interest OPEC Special Loan -Wapda Power Wing 1134701
C02101 Organs of State - Examination Fee realized by Public Service Commission 1211100
C02219 Value of Allama Iqbal Gold and Silver Commemorative coins 1212209
C02220 Value of Islamic Summit Minar inauguration Gold and Silver Commemorative Coins 1212210
C02221 Value of Gold and Silver W.W.F Conservation Coins 1212211
C02222 Value of Allama Iqbal Centenary Commemorative Coins 1212212
C02223 Value of Old Currency Notes assumed to be no longer in Circulation 1212213
C02224 Value of unclaimed Currency Notes 1212214
C02225 Fines and Forfeitures under the Foreign Exchange Regulation Act 1212215
C02226 Currency - Others 1212280
Penalty Imposed by State Bank of Pakistan on National Bank of Pakistan against
C02227 CS.No.33
unlawfull retention of Government Receipts
Fee for use of Right of Way (ROW) for laying Cables/Pipelines etc. along the ROW
C02717 1241260
of all Provincial Roads
C02862 Health Contributions from Local Bodies for the maintenance of Health Centres 1252502
Health Contributions by Federal Government for Fatima Jinnah Medical College for
C02863 1252503
Women maintenance of Health Centres
C02951 Receipts under the Wild Birds &Wild Animals Protection Act 1255100
C03556 Receipts from Management and Upkeep of Ports and Rivers Dues 1265201
C03557 Receipts from Management and Upkeep of Ports & Pilotage-Pilotage Receipts 1265202
C03558 Blocked
Receipts from Management and upkeep of Ports of Landing Charges and Mooring
C03559 1265203
Hire
C03560 Survey Fees 1265204
C03561 Fees for the Engagement and Discharges - Siemens 1265205
C03562 Fees for the Registration of Vessels 1265206
C03563 Sale Proceeds of Vessels and Stores 1265207
C03564 Freight, Passage and Tonnage 1265208
C03565 Registration and Other fees 1265209
C03566 Recoveries of Overpayments 1265210
C03567 Others 1265280
C03568 Purchase of Multidisciplinary Package Forms 1265281
Lighthouses and Lightships (C03571 - 80) 1265300
C03571 Light dues 1265301
C03572 Contributions 1265302
C03573 Recoveries of Overpayments 1265303
C036 Grants C03601 Foreign Grants - Development Grants from Foreign Governments 1311100
C03602 Foreign Grants - Non-Development Grants from Foreign Governments 1311200
Other Grants from Federal Government - Development Grants from Federal
C03603 1312100
Government
Other Grants from Federal Government - Non Development Grants from Federal
C03604 1312200
Government
C03605 European Union Grant 1311300
C03608 Others - Foreign Grants
C03609 Others - Domestic Grants
Grants from Provinces in District Government Account (C03610 - 30) 1313000
C03610 Share out of Principal Allocable Amount 1313100
C03611 Special Grants from Provinces (unconditional) 1313200
C03612 Special Grants from Provinces (conditional) 1313300
C03613 Grants for Khushal Pakistan Program (KPP) 1313301
C03614 Grants for Population Welfare 1313302 & 1391812
C03615 Grants for Other Federal Funded Projects 1313303 & 1212000
C03809 Receipts from levy of Excise Duty imposed under Section 30-A of the Mines Act 1923 1391009
C03810 Departmental Receipts from Fertilizers 1391010
C03811 Sugarcane Development Cess 1391011
C03812 Other Receipts - Gains by Exchange on Remittance Abroad 1391012
C03813 Other Receipts - Fees realized under the Import & Export Act 1950 1391013
C03814 Other Receipts - Sale proceeds of Export Guides 1391014
C03815 Other Receipts - Collection charges of Sugarcane Development Cess 1391015
C03816 Other Receipts - Sale of Publicity Material and rent of Documentaries and Films 1391016
C03817 Receipts of Federal Haj Organization 1391017
C03818 Fees for Registration of Societies under the Registration Act 1391018
C03819 Sale Proceeds of Refugee Adhesive Stamps 1391019
C03820 Sale Proceeds of Highway Safety Codes 1391020
C03821 Receipts of Tourist Department 1391022
C03822 Receipts from Zoological Gardens 1391023
Recoveries from Federal Government on account of Compulsory Film Screening
C03823 1391024
Scheme
C03824 Recoveries of Overpayments 1391025
C03872 Other Receipts - Recoveries of Claims Under the Ehtasab Act 1997 1391809
Fine levied under Ordinance upon Printing Presses, Newspapers and News
C03873 1391222
Agencies for defaulting
C03874 Receipts from Sports and Recreation Facilities 1391813
C03875 5% Collection Charges on Federal Tax 1391817
C03876 Fee imposed under Dramatic Performance Act 1876 1391225
C03877 Fee for Issuance Renewal of Licences for licit use of Medicinal Opeum Powder CS.No.06
C03878 Fee for Grant / Renewal of Licences for Registration / Fines of Internet Cafes CS.No.08
C03879 Recoveries Made by Anti-Corruption Establishment Punjab CS.No.36
C03880 TMA Other Non-tax Revenues CS. No. 114
C03881 Fines and Penalties Imposed by Textile Commissioner CS.No.39
C03882 Deposit of Fee, under Power Generation Policy, 2006 CS.No.44
Production Bonus deposited by Exploration and Production Companies working
C03883 CS.No.49
under Ministry of Petroleum
Marine Fee deposited by Exploration and Production Companies working under
C03884 CS.No.67
Ministry of Petroleum
C03885 Fee payable for obtaining information and copies of public record. CS.No.53
C03886 Fee for Issuance of NOC and Registration /Renewal Certificate for Publications CS.No.86
C03887 Fines on Hoarding and High Price sale CS.No.89
C03889
C03890
C03898 Net gain on Foreign Exchange forward with the SBP CS 340
Development
C039 C03901 Petroleum Levy CS.No.03
Surcharge & Royalties
C03902 Development Surcharge on Gas CS.No.03
C03903 Net Proceeds from Development Surcharge on Petroleum assigned to Provinces CS.No.03
C03904 Net Proceeds from Development Surcharge on Gas assigned to Provinces CS.No.03
C03905 Royalty on Crude Oil CS.No.03
C03906 Royalty on Natural Gas CS.No.03
C03907 Net Proceeds of Royalty on Crude Oil assigned to Provinces CS.No.03
C03908 Net Proceeds of Royalty on Natural Gas assigned to Provinces CS.No.03
C03909 Mineral Royalties CS.No.16
C03910 Discount Retained on Local Crude Price CS.No.41
C03911 Mineral Royalties from Sandak CS.No.68
C03912 Mineral Royalties from Chamalang CS.No.68
C03912 Mineral Royalties from Reko Diq CS.No.68
C03914 Mineral Royalties from Duddar CS.No.68
C03915 Windfall levy against Crude Oil/ Condensate & Natural Gas CS 106 Corg
C03916 Gas Infrastructure Development Cess CS No. 211
C03917 Petroleum Levy on Liquefied Petroleum Gass (LPG) CS No. 212
E0210A
Recovery of Principal on account of Developments CS No.425
Loans and Advances to Gilgit Baltistan
E0210B
Recovery of Principal of Foreign Loans to Gilgit CS No.425
Baltistan Government
US - Aid Local Currency Loans (E02109 - 12) 2213000
E02109 Sindh 2213002
E02110 Punjab 2213001
E02111 Baluchistan 2213004
E02112 NWFP 2213003
German Loans (E02113 - 16) 2214000
E02113 Sindh 2214002
E02114 Punjab 2214001
E02115 Baluchistan 2214004
E02116 NWFP 2214003
Ways and Means Advances (E02121-E02126)
E02121 Ways & Means Advance-Khyber Pakhtunkhwa CS No.482
E02122 Ways & Means Advance-Punjab CS No.482
E02123 Ways & Means Advance-Sindh CS No.482
E02124 Ways & Means Advance-Balochistan CS No.482
E02125 Ways & Means Advance-AJ&K CS No.482
E02126 Ways & Means Advance-Gilgit Baltistan CS No.482
Domestic Loans (E02201 - E02202) newly created
From District
E022 E02201 District Governments newly created
Governments/TMAs
E02202 TMAs newly created
Foreign Loans (E02203 - 99)
E02203 District Governments 2222000
E02204 TMAs 2222000
Financial Institutions (E02301 - 20) 2230000
From Financial
E023 E02301 Domestic Loans 2231000
Institutions
E02302 Foreign Loans 2232000
E02320 Others 2232080
Non Financial Institutions (E02401 - 20) 2240000
From Non Financial
E024 E02401 Domestic loans 2241000
Institutions
E02402 Foreign Loans 2242000
E02403 Interest German Counterpart Fund - Wapda Power Wing 2246001
E02404 Interest OPEC Special Loan - Wapda Power Wing 2247001
E02405 Quetta Electric Supply Company CS No.341
E02406 Generation Companies CS No.341
E02407 National Transmission and Despatch Company CS No.341
Page 167
F=Assets
Major Object Minor Object Detailed Object
Code Description Code Description New Description Old
Special Adhoc Treasury Bills created for Loan to former East
F01302 newly created
Pakistan Government
F01303 Pakistan Railways newly created
F01304 IMF Account newly created
Page 168
F=Assets
Major Object Minor Object Detailed Object
Code Description Code Description New Description Old
Cash Balances (F01401 - 20)
F014 Cash Balances F01401 Cash Balances with Treasuries 9302000
F01402 Remittances in Transit 9303000
F01403 Petty Cash newly created
F01404 Cash Balances - Investment 9301000
F01405 Cash at State Bank (District Governments) 9304000
F01406 Cash at Other Bank (Local Governments ) 9305000
Civil Balances - Departmental (F01501 - 30)
Civil Departmental
F015 F01501 Civil 9101000
Balances
F01502 Public Works 9102000
F01503 Forest 9103000
F01504 Mint 9104000
F01505 Customs 9105000
F01506 Pakistan Missions Abroad 9106000
F01507 National Savings 9107000
F01508 Pakistan Post Office 9108000
F01509 Defence 9110000
F01510 Railways 9111000
F01511 Foreign Affairs 9112000
F01512 Pakistan PWD 9113000
F01513 Food Wing 9114000
F01514 GSP (Geological Survey of Pakistan) 9115000
F01515 Others 9116000
Balances with NBP (F01601 - 20)
F016 Balance with NBP F01601 Food Account newly created
F01602 Non Food Account newly created
F01603 Receipt Clearing Account (Food Account) NBP newly created
F01604 Receipt Clearing Account (Non Food Account) NBP newly created
F01605 TMA’s Accounts CS. No. 114
Loans and Advances (F02101 - 70)
Loans and
F02 Receivables F021 F02101 Permanent Advances (Civil) 5101000
Advances
F02102 Permanent Advances (Defence) 5102000
F02103 Account of Pakistan Post Office newly created
F02104 Account of Railways newly created
F02105 Account with Government of Sindh newly created
F02106 Account with Government of Punjab newly created
Page 169
F=Assets
Major Object Minor Object Detailed Object
Code Description Code Description New Description Old
F02107 Account with Govrenment of Balochistan newly created
F02108 Account with Government of NWFP newly created
F02109 Account of Other Departments newly created
F02110 Accounts of Other Entities newly created
F02111 Account with Financial Institutes newly created
F02112 Account with Non Financial Institutes newly created
F02113 Account with Government Servants newly created
F02114 Account with District Governments newly created
F02115 Account with TMAs newly created
F02116 Account with Private Sector newly created
F02117 Account with Foreign Governments 5300000
F02118 Account with SBP Blocked
F02119 OB Advances (Civil) 5201000
F02120 Advances Recoverable (Defence) 5202000
F02121 Special Advances 5213000
F02122 Civil Advances for Purchase of Prize Bonds 5216000
F02123 Payment for Fertilizer on behalf of PADSC, ADA 5217000
F02124 Permanent Advances (Pakistan Post office) 5104000
F02126 Permanent Advances (Pakistan PWD) 5106000
F02127 Permanent Advances (Foreign Affairs) 5107000
F02128 Permanent Advances (Food Wing) 5108000
F02129 Permanent Advances (National Savings) 5109000
F02131 Permanent Advances (Forest) 5111000
F02132 Permanent Advances (GSP) 5112000
F02133 OB Advances (Railways) 5203000
F02134 OB Advances (Pakistan PWD) 5206000
F02135 OB Advances (Foreign Affairs) 5207000
F02136 OB Advances (Food Wing) 5208000
F02139 OB Advances (Forest) 5211000
F02140 OB advances (GSP) 5212000
F02143 Permanent Advances (Railways) 5103000
F02144 Permanent Advances (Mint) 5110000
F02145 OB Advances (National Savings) 5209000
F02146 OB Advances (Mint) 5210000
Provident Fund Advance to Government Servants
F02147 5215000
(BPS -1&2)
F02148 Forest Advances 5214000
F02149 Recovery of Loan Paid out of Benevolent Fund newly created
Page 170
F=Assets
Major Object Minor Object Detailed Object
Code Description Code Description New Description Old
F02150 Advances to Punjab (Sindh Agriculture Development)
CS.No.29
Suppliers Corporation
F02151 O.B. Advances (Pakistan Post) CS.No.65
F02152 Advances to Others by Railways CS.No.133
F02153 Interest Accrued on Advances to Government Servant CS.No.133
Other Receiveables (F02201 - F02250)
F022 Other Receivables F02201 Government of Straits Settlement, Singapore 5301000
F02202 Government of Mauritius 5302000
F02203 Her Majesty's Colonial Government, Hong Kong 5303000
F02204 Government of Federated Malaya States 5304000
F02205 Government of Srawak 5305000
F02206 Her Majesty's Protectorate Government 5306000
F02207 Account with Government of India (Civil) 5307001
F02208 Account with Government of India (Defence) 5307005
F02209 Account with Government of India (Bank Account Holder) 5307006
F02210 Payments made to Indian Pensioners upto 1960 5307007
F02211 Payments made to Indian Pensioners after 1961 5307008
F02212 Payments to Refugee Government Servants from India 5307009
F02213 Account with Government of Burma 5309000
F02214 East Pakistan Suspense (Civil) 5308001
F02215 East Pakistan Suspense (Defence) 5308002
F02216 Account with the Bank-i-Milli Iran (Railways) 5310000
F02217 East Pakistan Suspense (Post Office) 5308004
F02218 East Pakistan Suspense (Railways) 5308003
F02220 Account with the Government of India (Pakistan Post Office) 5307002
F02221 Accounts with Government of India (Railways) CS.No.133
F02222 Federal Government Suspense (Railways) CS.No.133
F02223 Interest Accrued on Funds CS.No.133
F23 Accrued Earnings F02301 Accrued Earnings of Pakistan Railways CS.No.133
F02302 Provision against Accrued Earnings of Pakistan Railways CS.No.133
Cost of Assets (F03101 - 50)
F03 Physical Assets F031 Cost of Assets F03101 Land and Buildings newly created
F03102 Vehicles newly created
F03103 Plant & Machinery newly created
F03104 Furniture & Fittings newly created
F03105 Livestock newly created
F03106 Roads, Highways and Bridges newly created
Page 171
F=Assets
Major Object Minor Object Detailed Object
Code Description Code Description New Description Old
F03107 Office / Computer Equipment newly created
F03108 IT Equipments CS.No.133
F03109 Railways Land CS.No.133
F03110 Railways Buildings CS.No.133
F03111 Railways Rolling Stock CS.No.133
F03112 Railways Track work and Infrastructure CS.No.133
F03113 Signalling System CS.No.133
F03114 Work in Progress CS.No.133
F03199 Balance of Physical Assets CS. No. 135
Reserve for Depreciation (F03201 - 50)
Reserve for
F032 F03201 Land and Buildings newly created
Depreciation
F03202 Vehicles newly created
F03203 Plant & Machinery newly created
F03204 Furniture & Fittings newly created
F03205 Livestock newly created
F03206 Roads, Highways and Bridges Blocked
F03207 Office / Computer Equipment newly created
F03208 IT Equipments CS.No.133
F03209 Railways Buildings CS.No.133
F03210 Railways Rolling Stock CS.No.133
F03211 Railways Track work and Infrastructure CS.No.133
F03212 Signalling System CS.No.133
Page 172
F=Assets
Major Object Minor Object Detailed Object
Code Description Code Description New Description Old
F04102 Investment Deposit Accounts newly created
F04103 Investment by Railways CS.No.133
Other Assets (F05101 - 20)
F05 Other Assets F051 Other Assets F05101 Other Current Assets newly created
F05102 Down Payments newly created
F05103 Account with State Bank of Pakistan 5401000
F05104 Transactions on behalf of State Bank of Pakistan 5402000
F05105 Other Deposits CS. No. 114
F05106 Inventories/ Consumable Tools and Spar Parts CS. No. 114
F05107 Prepaid Expenses CS.No.133
F05108 Security Deposits - Utilities CS.No.133
F05109 Deferred Assets CS.No.133
F052 Control Accoutns Control Account (F05201 - 20)
F05201 Adjusting Account-Blocked Blocked
Adjusting Account between Federal & Provincial Government
F05202 -Blocked Blocked
F05203 Inter Provincial Settlement Accounts -Blocked Blocked
F05204 Miscellaneous Government Accounts -Blocked Blocked
F05205 State Bank Suspense -Blocked Blocked
F05206 District Accounts Office Suspense -Blocked Blocked
F05207 Letter of Credit Suspense -Blocked Blocked
F05208 Foreign Aid/ Loan Suspense Account - Blocked Blocked
Adjusting Account between Provincial and District
F05209 Government - Blocked Blocked
Adjusting Account between Provincial and District
F05210 Government - Blocked Blocked
F05299 Suspense Account for upload Blocked
F053 Intangibles Assets CS.No.133
F05301 Computer softwares CS.No.133
F05302 Patents CS.No.133
F05303 Copyrights CS.No.133
F05304 License CS.No.133
F05310 Others CS.No.133
Page 173
Major Object Minor Object G=Liabilities Detailed Object
G01183 Training Payment Clearing Account (PR Special Account) SBP newly created
G0110A
Cheque pay clearing account (Account-VI SBD) CS 371
G0110B
Cheque pay clearing account (Account-VI NBP) CS 371
Others (G01201 - 20)
G012 Others G01201 Outstanding Commitments newly created
G01202 Fines and Penalties Levied by Local Government. CS.No.43
Domestic Loans (G02101 - 20)
G02 Loans G021 Domestic G02101 Loans - Domestic (Permanent) newly created
G02102 Loans - Domestic (Floating) newly created
G02103 Loans - Domestic (Others) newly created
G02104 Others newly created
Foreign Loans (G02201 - 20)
G022 Foreign G02201 Loan Foreign newly created
Deferred Liablilites (G03101 - 30)
Deferred Deferred
G03 G031
Liabilities Liabilities
G03101 Provident Fund Block Blocked
G03102 Saving Accounts, Savings and Deposits Certificates newly created
G03103 Annuities and Other Funds newly created
G03104 Benevolent Fund - Blocked Blocked
G03105 Mint Account-Blocked Blocked
G03106 Deposits & Reserves - Interest Bearing newly created
G03107 Deposits & Reserves - Non Interest Bearing newly created
G03108 Group Insurance Blocked
G03109 Postal Life Insurance Fund 1601000
Other Liablities (G04101 - 10)
G04 Other Liabilities G041 Other Liabilities G04101 Pension Fund Liability newly created
Miscellaneous (G05101 - 30)
Page 177 of 190
G05 Control Accounts G051 Miscellaneous
G=Liabilities
G12402 Irrigation Works-Reserve for Renewal and Replacement of Irrigation Machinery 3310004
G12403 Depreciation Reserve Fund Government Presses 3310003
Buildings/Roads Works Reserve for Renewals and Replacement of
G12404 3310005
Buildings/Roads Machinery
G12405 Federal/Provincial Road Fund 3312001
G12406 Federal Rehabilitation Fund 3312002
G12407 National Mass Transit Authority Fund 3312031
G1270B
G14124
Twenty Rupees Commemorative Coins on the150th Celeberation of CS No. 172
Lawrence College, Ghora Gali, Murree
Twenty Five Rupee Commemorative Coin, on celebration of Golden
G14125 CS No. 289
Jubilee of Pakistan Navy Submarine Force.
Twenty Rupee Commemorative Coin, on the eve of "100 years of Islamia
G14126 CS No. 315
College Peshawar"
G14127 Rs.5/- New size and changed metal composition coin CS No.324
G14128 Rs.10/- regular coin CS No.364
G14129 Rs. 50/- Commemorative Coin, to honor the memory of Late Abdul Sattar Edhi CS No. 377
G14130 Rs. 50/- Commemorative Coin, to honor the memory of Late Dr. Ruth Pfau CS No.396
Page 202