Sindh Govt Budget VOLUME-I - 2022-23

.
..
..
..
.
.... .... .... .... .... .... .... .. .... .... .... .... .... .... . .
....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.... .... .... .... .... .... .... .... .... .... .... ..
....
.... ......
.
..
..
..
...... ..
.
...... ...... ...... .. ...... ......
....
.
..
...... ... .. .... ....
..
.. . ...
..
... ....
.
. ....
.
. .... .. ..
....
.. ..
.
.. ....
........
........
........
........
........
........
........
........
........
........
........
........
...
..
...... ...... ...... ...... ...... ......
... ... ...

.. .... .... .... .... .... .... .... .... .... .... .... .... ....
....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.... .... .... .... .... .... .. .... .... .... .... .... .
...
...
....
..
...... ...... ...... ...... ...... ...... .. ...
..
. .
.... .... .... .... .... .... .... .... .... .... .... .... .... ....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
..
.
....
....
....
.... .... .... .... .... .... .... ..
.
........
........
........
........
........
........
........
........
........
..
..
...
.....
.... .... .... .... .... .... .... .... .... .... .... ....
...... ......... ........ ......
.. . ..........
.. .
............
......
......
............
......
......
......
......
..........
......
..........
......
......
......
..........
......
......
.. ........ ..
.... .......... .... ... ..
........ .... ......
.... .... ....
.... .... .... ..
..
.. .... .
..
.. .... .... .. ....
.
.
.
.. . .......
.
.
.
...... ...... ...... ...... ...... ......
........ ...
..
...... ...... ...... .. ......
.
...... ...
....
... ....
...
.....
.....
.... .... .... .... .... .... .... .... .... .... .... ....
......
.. ...... ...... ......
......
......
......
......
...... .....
...... .. .
.....
......
......
......
...... ......
...... .
......
......
.
......
...... ......
..
...... ......
......
.
......
......
. ..
........
... .... .... .. .... .... .. .. .... .... .... .... ....
.. ... ....
........
........
........
........
........
........
........
........
........
........
........
........
...... ...... ...... ...... ......
.
.
...... ............ ...... ...... ...... ......
.
.
.... .... .... .... .... .... .... .... .... .... .... .... .... .... ....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
...... .
......
......
....
.... .... .... .... .... .... .. .... .... .... .... .... ..
.. .. ...... ..
....
.... .
..
.
.
.
.
..
...... ...... ...... ...... ......
.. ..
.. . .. ..
.
.. ..
.. ....
........ ...
. .... .. .
....
.. .... .. ......
....
. .. ..
.... ...
..
..
..
.... .
..
...
..
.. ... ....
..
....
....
..
..
..
. ..
..
.. .
..
.
..
... ...
..
.
Finance Department
..
Government of Sindh
..
.
.
.
..
. ..
.. .
... ....
..
.. . ...
.
..
.....
.... ..
..
....
...
..
.. ....
.. .
.. .. ..
... ....
....
. .... .. .
....
..
.. ..
..
..
..
.
..
.. ...
.... .. .
..
...
. .... ..
....
.. ..
..
. ...
.. .. ....
....
...
..
..
...
.
....
..
..
.. .
... ...
..
..
.
..
. .. ..
.. .. .
..
..
.
.
.
. ..
..
. ...
..
..
.. ..
.
..
.
. ..
..
... ....
.
.. ...
...
..
.. ..
. .
.. ..
.
.
..
..
.... .
..
2022-23
.. ..
....
.
...
..
..
.. .
..
... ....
. .... ..
....
.. ..
...
..
.
... ...
.. .... ....
.. ..
....
..
.
.. ..
..
.
.. ..
...
....
.... ..
....
..
..
.
..
. .... ...
.. ..
..
.
..
.. .
..
...
... ...
.
.. ..
.
..
....
.. ....
...
..
..
.. .
.
...
..
..
.
.
.
....
.. .. . ..
....
..
.
. ...
.
..
..
..
..
.. .
..
... ....
. .... ..
....
..
ANNUAL BUDGET STATEMENT
. .. ...
..
..
.... ...
.. ....
..
.... ..
..
....
....
.
..
..
..
..
. .. .
.. ..
...
. . .... ..
....
.. ..
2022-23
..
..
... ...
.
..
...
..
..
.
..
. .. ....
..
... ....
.. ...
....
..
..
.... ..
. .
..
.. ..
..
....
. ..
.
.
.
..
..
..
.. .
.
..
.. ....
. ..
. .... ..
....
. ...
.
..
..
..
..
.. ...
.. .... ...
....
...
....
..
.. . .. ..
....
.
..
.
Volume - I
..
..
.. .
.. ..
.
..
...
.. ...
. .... ..
....
.. ..
..
. ...
.. ....
..
...
...
....
.
.
BUDGET
2022-23

VOLUME-I
GOVERNMENT OF SINDH
FINANCE DEPARTMENT
Preface
Annual Budget Statement is a constitutional document as

provided under Article 120 of the Constitution of Islamic Republic of
Pakistan; 1973. This document provides function-wise classification of
accounts; the estimates of (i) revenue receipts and expenditure on revenue
account (ii) capital receipts and disbursements on capital account; and
various transactions including debt and grants.
The estimates of receipts and payments included in the

statement are segregated into transactions relating to the Provincial
Consolidated Fund and Public Account. The expenditure charged upon the
Provincial Consolidated Fund is given separately.
SAJID JAMAL ABRO

Secretary to Government of Sindh
Finance Department
Karachi, 14th June, 2022
GOVERNMENT OF SINDH
FOR THE YEAR
2022-23
Sr.# TABLE OF CONTENTS PAGES
Fiscal Framework i
List of Department-wise Expenditure ii
I- Estimates of General Revenue Receipts 01-16

and Capital Receipts
II- Estimates of Current Revenue 17-29

Expenditures and Capital Expenditures
III- Estimates of Development Expenditures 30-37
IV- Estimates of Public Accounts 38-52
V- ADP Resources 53
VI- Public Debt Liability 54
VII- Fund Managed by Government of Sindh 55

[i]
FISCAL FRAMEWORK
Budget Revised Budget

Head of Account Accounts Estimate Estimate Estimate
2020-21 2021-22 2021-22 2022-23
TOTAL REVENUE (A=B+C) 967,154 1,213,904 1,217,058 1,444,135

Federal Transfers (B) 724,457 884,584 933,313 1,069,635
Revenue Assignment 626,724 798,694 835,489 958,612
Straight Transfers 61,701 49,514 64,263 71,151
Development Grants (PSDP & Foreign) 19,183 14,904 11,099 14,100
Other Grants (OZT) 16,849 21,472 22,461 25,771
Provincial Revenue (C) 242,697 329,320 283,745 374,500
Sales Tax on Services 121,730 150,000 145,000 180,000
Other Tax Receipts 106,783 154,937 122,630 167,200
Non-Tax Revenue 14,185 24,383 16,116 27,300
TOTAL EXPENDITURE (D=E+F) 951,746 1,418,405 1,306,824 1,659,103
Current Revenue Expenditure (E) 828,692 1,089,372 1,037,191 1,199,445
Employees Related Expenses. 366,843 465,762 426,282 509,732

Project Pre-investment Analysis 32 83 80 133
Operating Expenses 77,537 124,609 119,795 147,450
Employees' Retirement Benefits 148,048 159,597 161,146 174,230
Grants subsidies and Write off Loans 172,398 232,027 222,768 256,604
Transfers 12,624 19,119 20,420 22,716
Interest Payment 18,310 25,244 25,251 29,293
Physical Assets 5,783 30,550 25,996 23,926
Repairs and Maintenance 27,117 32,381 35,453 35,360
Development Expenditure (F) 123,053 329,033 269,633 459,658
Annual Development Program 85,091 224,500 179,000 332,165

District ADP 11,500 28,000 28,000 30,000
Federal PSDP 8,112 5,369 12,733 6,025
Foreign Projects Assistance 18,350 71,164 49,900 91,468
OPERATING BALANCE (G=A-D) 15,408 (204,501) (89,765) (214,968)
NET LENDING ITEMS (H) 30,959 32,000 21,095 20,000
Net
` Public Account 30,959 32,000 21,095 20,000
FISCAL BALANCE (I=G+H) 46,367 (172,501) (68,670) (194,968)

FINANCING (J=K+L) 52,555 146,766 58,069 161,120
Net Capital Receipts and Expenditure (K) (12,545) 61,766 (14,182) 88,120
General Capital Receipts 1,812 50,101 10,101 51,133

Foreign Projects Assistance (Loans) 15,597 71,164 46,097 91,468
Investment 6,400 28,450 39,414 23,600
Debt-Repayment/Advances 23,555 31,049 30,966 30,881
Carry Over Cash Balance (Opening) (L) 65,100 85,000 72,251 73,000
CLOSING BALANCE (N=I+J) 98,922 (25,735) (10,601) (33,848)
Net Food Account - State Trading (26,716) 774 (15,275) 234

CLOSING BALANCE (ACCOUNT I & II) 72,206 (24,961) (25,876) (33,614)
DEPARTMENT WISE STATEMENT [ ii ]
Budget Estimates 2022-23

Current Current
Budget Revenue Capital Development
Department Name Accounts 2020-21 Estimates Expenditure Expenditure Expenditure Total
Rs in Million % 2021-22 Rs in Million %
AGRICULTURE SUPPLY & PRICES
DEPARTMENT 18,477 2% 29,034 17,616 8,550 26,166 1.53%
AUQAF, RELIGIOUS AFFAIRS
ZAKAT & USHR DEPARTMENT 674 0% 1,439 995 500 1,495 0.09%
BOARD OF REVENUE 6,051 1% 11,827 14,347 201 14,548 0.85%
CHIEF MINISTER 2,459 0% 16,565 21,070 10 21,080 1.23%

CHIEF MINISTER'S INSPECTION
INQUIRIES - 0% 99 101 - 101 0.01%
COLLEGE EDUCATION 18,688 2% 26,531 26,769 6,239 33,008 1.93%
COOPERATION DEPARTMENT 403 0% 565 604 17 621 0.04%

CULTURE,TOURISM &
ANTIQUITIES DEPARTMENT
DEPARTMENT OF 3,420 0% 5,762 5,084 2,001 7,085 0.41%
EMPOWERMENT OF DISABLED
PERSONS 2,218 0% 4,800 4,114 2,640 6,754 0.39%
ENERGY DEPARTMENT 17,556 2% 26,961 30,376 7,575 37,950 2.21%
ENVIRONMENT DEPARTMENT 389 0% 2,199 1,079 1,200 2,279 0.13%

EXCISE ,TAXATION &
NARCOTICS DEPARTMENT 2,646 0% 3,983 5,727 144 5,871 0.34%
FINANCE DEPARTMENT 210,928 19% 277,606 241,424 54,481 9,325 305,230 17.81%
FOOD DEPARTMENT* 1,231 0% 2,432 2,238 345 2,583 0.15%

FOREST & WILDLIFE
DEPARTMENT 2,854 0% 3,670 2,445 1,892 4,338 0.25%
GOVERNOR'S
SECRETARIAT/HOUSE 569 0% 570 626 69 695 0.04%
HEALTH DEPRATMENT 156,450 14% 202,510 206,972 26,964 233,937 13.65%
HOME DEPARTMENT 94,268 9% 128,973 124,875 9,202 134,078 7.82%
HUMAN RIGHTS 113 0% 250 429 115 544 0.03%

INDUSTRIES & COMMERCE
DEPARTMENT 1,894 0% 6,542 1,219 2,033 3,252 0.19%
INFORMATION & ARCHIVES
DEPARTMENT 4,699 0% 6,086 9,103 205 9,308 0.54%
INFORMATION TECHNOLOGY
DEPARTMENT 224 0% 2,422 803 855 1,658 0.10%
INTER PROVINCIAL
COORDINATION DEPARTMENT 42 0% 64 98 - 98 0.01%
INVESTMENT DEPARTMENT 1,854 0% 135 287 287 0.02%
IRRIGATION DEPARTMENT 47,268 4% 62,091 24,091 61,775 85,867 5.01%
KATCHI ABADIES DEPARTMENT 208 0% 319 286 58 343 0.02%

LABOUR & HUMAN RESOURCES
DEPARTMENT 710 0% 1,484 1,457 115 1,572 0.09%
LAW/PARLIAMENTARY AFFAIRS,
HUMAN RIGHTS 15,869 1% 18,631 20,379 1,760 22,139 1.29%
LIVESTOCK AND FISHERIES
DEPARTMENT 6,811 1% 10,460 8,961 1,801 10,762 0.63%
Budget Estimates 2022-23
Current Current
Budget Revenue Capital Development
Department Name Accounts 2020-21 Estimates Expenditure Expenditure Expenditure Total
Rs in Million % 2021-22 Rs in Million %
LOCAL GOVERNMENT & HTP
DEPARTMENT 103,159 9% 163,109 100,525 121,579 222,104 12.96%
MINES & MINERAL
DEVELOPMENT DEPARTMENT 242 0% 408 331 85 416 0.02%
MINORITIES AFFAIRS
DEPARTMENT 1,149 0% 1,898 1,469 1,001 2,469 0.14%
OMBUDSMAN FOR PROTECTION

AGAINST WOMAN
HARRASEMENT AT WORK PLACE 85 0% 115 134 - 134 0.01%
PLANNING & DEVELOPMENT
DEPARTMENT 8,126 1% 50,011 2,843 14,498 17,341 1.01%
POPULATION WELFARE
DEPARTMENT 4,961 0% 5,764 5,966 350 6,316 0.37%
PROVINCIAL ASSEMBLY OF
SINDH 2,960 0% 3,008 2,878 345 3,223 0.19%
PROVINCIAL OMBUDSMAN
(MOHTASIB) SINDH 362 0% 505 501 58 558 0.03%
PUBLIC HEALTH ENGINEERING
& RD DEPARTMENT 13,178 1% 24,524 9,035 23,476 32,511 1.90%
REHABILITATION DEPARTMENT 3,318 0% 4,140 1,860 1,000 2,860 0.17%

SCHOOL EDUCATION
DEPARTMENT
SERVICES GENERAL 154,814 14% 243,064 236,702 26,418 263,120 15.35%
ADMINISTRATION &
COORDINATION 8,967 1% 15,746 13,836 3,502 17,338 1.01%
SOCIAL WELFARE DEPARTMENT 14,720 1% 23,150 3,030 1,950 4,981 0.29%

SOCIAL PROTECTION
DEPARTMENT - 0% 15,434 15,434 0.90%
SPECIAL INITIATIVE - 0% 173 - - 0.00%

SPORT AND YOUTH AFFAIRS
DEPARTMENT 1,073 0% 3,869 1,802 2,801 4,604 0.27%
TRANSPORT & MASS TRANSIT
DEPARTMENT 2,291 0% 26,144 5,003 25,314 30,317 1.77%
UNIVERSITIES AND BOARDS
DEPARTMENT 16,430 1% 11,617 6,351 8,526 14,877 0.87%
WOMEN DEVELOPMENT
DEPARTMENT 194 0% 849 644 400 1,044 0.06%
WORKS & SERVICES
DEPARTMENT 26,658 2% 45,801 17,813 82,476 100,289 5.85%
Total (Acccount I-Non Food Account) 981,661 89% 1,477,904 1,199,445 54,481 459,658 1,713,584 100%
Total (Acccount II-Food Account) 118,388 11% 150,290 177,190 177,190
Grand Total (Account I & II) 1,100,049 100% 1,628,194 1,199,445 231,671 459,658 1,890,774
[1]
ESTIMATES OF RECEIPTS
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
TOTAL PROVINCIAL CONSOLIDATED FUND (REV.+CAPITAL)(A+B+C) 1,076,186.152 1,486,232.746 1,431,320.989 1,764,159.178
TOTAL GENERAL REVENUE RECEIPTS -A 947,970.663 1,198,999.895 1,205,959.219 1,430,034.575

Federal Transfers & Straight Transfers (Excl. 0.66% Grant) 688,425.071 848,208.127 899,752.713 1,029,763.330
Provincial Tax Receipts 228,345.279 304,937.209 267,927.050 347,500.000
Provincial Non-Tax Revenue 14,351.507 24,382.531 15,818.238 27,000.000
Other Grants from the Federal Government 16,848.806 21,472.028 22,461.218 25,771.245
Development Grants(including Other Grants) 19,182.980 5,369.140 6,302.600 6,024.590

Foreign Grants - Non Development Grants 1,690.009 9,535.000 4,796.670 8,075.033
Total General Capital Receipts (Account-I)- B 15,719.828 121,264.501 56,198.290 142,600.770
General Capital Receipts 122.358 50,100.800 10,100.800 51,132.830

Foreign Projects Assistance 15,597.470 71,163.701 46,097.490 91,467.940
Total State Trading Schemes Receipts (A/C-II)- C 91,622.672 151,064.210 158,064.210 177,424.210
ESTIMATES OF RECEIPTS [2]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
SUMMARY
FEDERAL TRANSFERS
B TAX REVENUE
B01 Direct Taxes 230,331.865 297,523.828 303,291.298 352,727.673
B011 Tax on Income 230,243.872 297,446.073 303,228.486 352,654.622

B017 Capital Value Tax 87.993 77.755 62.812 73.051
B02 Indirect Taxes 402,381.177 508,571.503 538,346.464 613,547.153
B020 Customs 101,163.217 107,220.677 131,084.695 143,373.933

B023 Sales Tax 258,320.484 346,352.434 355,882.628 406,140.181
B024 Federal Excise 36,908.901 47,597.432 45,230.621 56,370.419
Net Proceeds on Excise Duty on Natural Gas
B02503
Assigned to Provinces 5,988.575 7,400.960 6,148.520 7,662.620
Total Federal Tax Receipts 632,713.042 806,095.331 841,637.762 966,274.826

ESTIMATES OF RECEIPTS [3]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
SUMMARY
PROVINCIAL RECEIPTS
B TAX REVENUE
B01 Direct Taxes 3,405.560 11,311.767 4,965.000 5,000.000
B011 Tax on Income (Agriculture) 607.561 2,000.000 810.000 3,000.000

B013 Property Tax 920.180 4,800.000 3,045.000 900.000
B014 Land Revenue 308.442 839.850 310.000 1,000.000
B016 Tax on Profession, Trades and Callings 892.155 1,671.917 750.000 0.000
B017 Capital Value Tax on Immoveable Property 677.222 2,000.000 50.000 100.000
B02 Indirect Taxes 149,459.997 198,297.359 176,806.050 237,300.000
B023 Sales Tax (General Sales Tax Provincial) 121,731.042 150,000.000 145,000.000 180,000.000
B026 Provincial Excise 5,131.241 11,000.000 5,508.691 12,000.000
B027 Stamps Duty 12,770.871 25,000.000 15,500.000 31,000.000
B028 Motor Vehicles 9,826.843 12,297.359 10,797.359 14,300.000
B03 Other Indirect Taxes 75,479.722 95,328.083 86,156.000 105,200.000
Entertainment Tax 40.537 335.940 41.000 0.000

Electricity 1,033.308 4,000.000 950.000 4,000.000
Sindh Development Maintenance of Infra-Structure 74,283.343 90,000.000 85,000.000 100,800.000
Other, all types 19.951 369.534 15.000 400.000
Cotton Fees 102.583 622.609 150.000 0.000
Total Provincial Tax Receipts 228,345.279 304,937.209 267,927.050 347,500.000

ESTIMATES OF TAX RECEIPTS
[4]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
FEFERAL TRANSFERS
B TAX RECEIPTS
B01 Direct Taxes (on Income and Wealth)

B011 Taxes on Income
B01108 Share of net Proceeds assigned to Provinces 230,243.872 297,446.073 303,228.486 352,654.622
B011 Total Taxes on Income 230,243.872 297,446.073 303,228.486 352,654.622
B017 Capital Value Tax 87.993 77.755 62.812 73.051
B02 In-direct Taxes
B020 Customs 101,163.217 107,220.677 131,084.695 143,373.933
B023 Sales Tax 258,320.484 346,352.434 355,882.628 406,140.181
B023 Total Sales Tax 258,320.484 346,352.434 355,882.628 406,140.181
B024 Federal Excise 36,908.901 47,597.432 45,230.621 56,370.419

B025 Federal Excise on Natural Gas
Net Proceeds on Excise Duty on Natural Gas
B02503 5,988.575 7,400.960 6,148.520 7,662.620
Assigned to Provinces
B025 Total Federal Excise on Natural Gas 5,988.575 7,400.960 6,148.520 7,662.620
Total Revenue Assignment 632,713.042 806,095.331 841,637.762 966,274.826
C NON-TAX RECEIPTS
C03 Miscellaneous Receipts
C036 Grants
Other Grants from Federal Government - Non-
C03604 Development Grants (0.66% shortfall of 2.5% 16,848.806 21,472.028 22,461.218 25,771.245
OZT Grant)
Total Non-Development Grant 16,848.806 21,472.028 22,461.218 25,771.245
Net Proceeds from Development Surcharge on
C03904 19,081.665 4,730.001 13,048.269 17,167.305
Gas Assignee to Provinces
Net Proceeds of Royalty on Crude Oil Assigned to
C03907 6,768.872 6,116.797 10,373.849 10,174.193
Provinces
Net Proceeds of Royalty on Natural Gas etc.
C03908 29,861.492 31,265.998 34,692.833 36,147.006
Transferred to Provinces
Total Development Surcharge and Royalties 55,712.029 42,112.796 58,114.951 63,488.504
Total Federal Transfers (excl. Development Grant) 705,273.877 869,680.155 922,213.931 1,055,534.575
C03603 Other Grants from Federal Govt.- Dev. Grants 19,182.980 5,369.140 6,302.600 6,024.590
Total Development Grants 19,182.980 5,369.140 6,302.600 6,024.590
Total Federal Transfers 724,456.857 875,049.295 928,516.531 1,061,559.165

[5]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
PROVINCIAL RECEIPTS
B TAX RECEIPTS
B01 Direct Taxes (on Income and Wealth)

B011 Taxes on Income
B01176 Tax on Agricultural Income in Sindh 607.561 1,978.546 810.000 3,000.000
B01184 Recoveries of Overpayments 18.966
B01189 Deduct- Refunds/Rebate 2.488
B011 Total Taxes on Income 607.561 2,000.000 810.000 3,000.000
B013 Property Tax

B01301 Ordinary Collection 380.385 4,000.000 2,400.000 0.000
B01302 Share of net proceeds assigned to districts 1.450 22.740 18.329 25.583
B01311 Fees for Registering Documents 534.492 726.218 585.514 816.996
B01312 Copying Registered Documents 0.092 1.894 1.531 2.129
B01320 Others 3.761 49.148 39.626 55.292
B013 Total Property Tax 920.180 4,800.000 3,045.000 900.000
B014 Other Receipts from Land (Land Revenue)

B01401 Ordinary Collection 188.041 323.460 119.398 385.143
B01402 Development Cess 4.143 1.856 0.686 2.209
B01403 Malkana 0.556 485.547 179.220 578.135
Rent of Agricultural and for a single year or
B01407 0.163
harvest or for a fixed number of years
Recovery on account of Survey & Settlement
B01411 16.150 1.598 0.589 1.902
Charges
B01417 Mutation Fee 55.958 25.533 9.423 30.401
B01421 Recoveries of Overpayments 0.004 0.926 0.342 1.104

B01425 Land revenue- Others 43.427 0.930 0.342 1.106
B014 Total Land Revenue 308.442 839.850 310.000 1,000.000
B016 Tax on Profession, Trade and Callings 892.155 1,671.917 750.000 0.000
B017 Capital Value Tax 677.222 2,000.000 50.000 100.000
B01 Total Direct Taxes (on Income and Wealth) 3,405.560 11,311.767 4,965.000 5,000.000
B02 In-direct Taxes
B023 Sindh Sales Tax on Services 121,731.042 150,000.000 145,000.000 180,000.000

B023 Workers Welfare Fund
B026 Provincial Excise
Malt Liquors-Duty on Beer Manufactured in
B02601 432.897 2,547.085 1,275.551 2,778.628
Pakistan
[6]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
PROVINCIAL RECEIPTS
B TAX RECEIPTS
Foreign Liquors-Duty on Spirits Manufactured in

B02602 4,110.078 4,152.040 2,079.299 4,529.499
Pakistan and Classed as Foreign Spirits.
License Fee for the Generally Sale of Foreign

B02603 Liquor whether imported or Manufactured in 291.638 1,075.365 538.532 1,173.128
Pakistan.
B02611 License Fee for Commercial Spirits 4.152 238.476 119.429 260.155
B02612 License Fee for Denatured Spirits 2.427 184.293 92.295 201.049
B02613 Permit Fee for Denatured Spirits 167.769 227.201 113.781 247.857
B02620 Medicinal and Toilet Preparations 6.083 330.272 165.398 360.295
Duty on spirit used in the Manufacture of
B02621 Medicine and on Rectified Spirits and Absolute 49.697 221.755 111.053 241.916
Alcohol used for Medicine Purposes.
B02622 Receipts from Distilleries 974.996 488.267 1,063.633
B02623 Collection of Payments for Services Rendered 0.258 91.103 45.623 99.386
B02625 Fines, confiscation and Miscellaneous 36.577 225.606 112.981 246.117
B02628 Others 29.665 731.808 366.482 798.337
B026 Total Provincial Excise 5,131.241 11,000.000 5,508.691 12,000.000
B027 Stamp Duty

B02701 Sale of Stamps 3,451.032 2,877.859 3,676.971 7,305.546
Stamps Duties on bills of exchange cheques and
B02702 1,414.386 9,324.784 2,517.572 5,775.206
other commercial documents
Receipts on account of Stamp Duties levied under
B02703 58.754 305.216 264.491 674.392
Supplementary Tax Ordinance,1957
B02704 Sale of Other Non-Judicial and General Stamps 1,231.113 2,097.328 1,891.014 3,652.767
Duty recovered under Rules 10 and 11 of Pakistan
B02705 0.454 155.118 134.422 342.734
Stamp Rules,1925
B02706 Duty documents voluntrly brought for 2.207 281.256 243.728 621.449
B02707 Duty on Other Immersing Documents 2,925.716 2,659.933 3,151.694 4,870.358
B02708 Fines and Penalties 2,833.617 5,009.280 1,636.338 2,699.395
B02709 Consular Fees 0.185 8.258 7.156 18.247
B02710 On Transfer of Property Rights 8.693 7.533 19.206
On declaration of
B02711 3.688 3.192 8.149
Newspapers/Periodicals/Printing Press
Duty levied on Documents unstamped or
B02713 insufficiently stamped document under Section 105.051 368.071 318.958 813.268
35, 40 and 48 of Act, 1899
Recoveries from Government Department for
B02714 0.005 75.884 65.758 167.668
stamps supplied
B02717 duty on Bills of Entry 479.507 371.244 321.708 820.282
B02718 Duty on Letter of Credit 59.238 272.118 235.809 601.259
B02730 Others 0.415 511.326 443.100 1,129.801
B02731 Sale of Stamps 186.545 33.305 109.099 278.186
B02732 Court Fees 20.900 433.972 376.070 958.880
B02734 Court Fees Realized in Stamps 87.423 75.758 193.163
[7]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
PROVINCIAL RECEIPTS
B TAX RECEIPTS
B02735 Fines and Penalties 0.000 0.000
Recoveries from Govt. Deptt. For Stamps
B02736 1.652 19.164 16.609 42.344
Supplied
B02770 Others 0.092 3.485 3.020 7.700
B03001 Duty Recovered by Sale of Stamp 92.595
B027 Total Stamp Duties 12,770.871 25,000.000 15,500.000 31,000.000
B028 Motor Vehicles
B02801 Fee for Registrations 160.967 5,434.058 4,754.799 6,339.730
B02802 Fee for Miscellaneous Receipts 116.535 737.663 645.456 860.609
Receipt under Provincial Motor Vehicle Taxation
B02803 8,940.641 4,776.797 4,179.697 5,572.931
Act
Tax on Luxury Vehicles levied under Finance Act,
B02805 1.676 1,042.704 912.367 1,216.489
1997
Taxes on Vehicles other than under Motor
B02806 308.639 8.778 7.681 10.241
Vehicles Act
Other Receipts on Account of Motor Vehicles
B02811 67.490 123.994 123.994 125.139
Fitness Certificate
Other Receipts on Account of Vehicles Route
B02812 230.895 173.365 173.365 174.861
Permit Fee
B028 Total Motor Vehicles 9,826.843 12,297.359 10,797.359 14,300.000
B030 Other Indirect Taxes
B03001 Entertainment Tax 40.537 335.940 41.000 0.000
B03027 Caol Development Cess 19.951
B03035 Miscellaneous Receipts Fee 27.099 369.534 15.000 400.000
B03031 Fee Payable under Electricity Rules 103.815 349.439 82.988 349.439
B03032 Fee paid under Cinematography Act/Electricity 0.010 0.010 0.003 0.010
B03033 Fee Payable for Grant of Certificate 1.553 2.346 0.559 2.346
B03034 Electricity duty received from WAPDA 900.831 3,583.684 851.125 3,583.684
B03035 Miscellaneous Receipts 64.521 15.325 64.521
Sindh Development Maintenance of Infra-
B03078 74,283.343 90,000.000 85,000.000 100,800.000
Structure
B03055 Cotton Fees 102.583 622.609 150.000 0.000
B030 Total Other Indirect Taxes 75,479.722 95,328.083 86,156.000 105,200.000
B02 Total Indirect Taxes 103,208.677 143,625.442 117,962.050 162,500.000
B Total Provincial Tax Revenue 228,345.279 304,937.209 267,927.050 347,500.000

[8]
ESTIMATES OF NON-TAX RECEIPTS
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
C NON-TAX RECEIPTS
C01 Income from Property and Enterprise
C013 Interest on Loans to District Government/TMAs 487.499 487.499 544.531
C016 Interest on Loans and Advance to Govt. Servants. 0.348 20.389 1.200 15.469
C013 Total Interest on Domestic Loans 0.348 507.888 488.699 560.000

C019 Dividends
Dividends from Government Investments
C01901 75.000 500.000 500.000
(Financial Institutions)
Dividends from Government Investments (Non-
C01902
Financial Institutions)
C01903 Others
C019 Total Dividends 75.000 0.000 500.000 500.000
C01 Total Income from Property and Enterprises 75.348 507.888 988.699 1,060.000
C02 Receipts from Civil Administration and Other Function
C021 General Administration Receipts- Organs of State
General Administration Receipts- Organisations
C021 85.993 234.473 130.000 260.000
of State
C022 General Administration Receipts- Fiscal Administration
C02200 Receipts of Fiscal Administration- Audit 297.654 122.334 5.501 135.000
C02241 Contribution of Pension and Gratuities 571.363 501.992 889.393 551.488
C02243 Others 53.130 244.410 433.025 268.512

Fiscal Administration- Receipts in Aid of
Superannuation- Share of Pension Liability
C02244 354.961
Recovered from Local Bodies for Provincialized
College/Schools
Total Receipts in Aid of Superannuation 979.454 746.402 1,322.418 820.000
Receipts under the Weights and Measures and
C02306 84.356 557.299 225.000 610.000
Trade Employees Act
C02470 Statistics - Others 10.000 12.000
Total Receipts from Civil Administration and
C021 1,447.457 1,660.508 1,692.919 1,837.000
Other Function
C026 Law and Order Receipts
Sale Proceeds of Unclaimed and Escheated
C02601 10.536 8.484 3.970 9.076
Property
C02602 Court Fees realized in Cash 37.019 2.505 1.172 2.680
C02603 General Fees, Realized in Cash 255.168 119.438 273.003
C02604 General Fees, Fines & Forfeitures 112.217 75.847 35.504 81.146
C02609 Receipts of the Official Record Room 1.560 9.816 4.598 10.508
C02610 Recoveries of Overpayments 4.879 6.057 2.834 6.480
C02612 Collection of the Payments of Service Rendered 0.120 0.528 0.247 0.565
C02613 Others 20.833 15.463 7.237 16.542
C02600 Total Justice 187.164 373.868 175.000 400.000
[9]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
C NON-TAX RECEIPTS
C02604 General fees fines and foreitures 0.622 0.456 0.684
C02631 Police Supplied to Railway 9.932 7.281 10.926
C02632 Police Supplied to Federal Government 222.414 170.873 125.307 187.960
C02633 Police Supplied to Municipalities, Cantonments. 10.785 7.909 11.864
Police Supplied to Public Departments, Private
C02634 220.420 514.925 377.612 566.419
Companies and Persons
C02635 Receipts Realized under the Arms Act 419.318 486.808 150.200 535.000
C02636 Fees, Fines and Forfeitures 1.056 285.107 209.079 313.618
C02637 Motor Driving License 23.345 17.120 25.680
C02638 Traffic Fines 364.279 826.808 606.326 909.491
C02639 Police Land Receipts 791.692 156.864 115.034 172.551
C02641 Collection of Payments for Services Rendered. 0.631 0.462 0.694
C02642 Others 394.327 380.771 278.972 418.448
C02647 Fees Fines and Forfeitures 16.138 11.834 17.752
C02658 Income from Hired Convicts 7.865 6.028 9.043
Total Police Department Receipts 2,441.917 3,486.808 2,350.200 3,835.000
Jails
C02604 General fees fines and forfeitures 8.006 0.909 8.744
C02656 Sale proceeds of articles manufactured in Jails 22.132 15.3610 1.6450 15.8130
C02659 Recoveries of Over Payments. 0.359 10.048 1.097 10.559
C02661 Others. 3.156 14.159 1.549 14.884
Total Jails 25.647 47.574 5.200 50.000
C02665 Civil Defense 1.290
C026 Total Law and Order Receipts 2,656.018 3,908.250 2,530.400 4,285.000
C027 Community Services Receipts
C02701 Building Rent 210.562 46.456 13.608 47.224
C02702 Receipts from Workshops 0.071 19.868 5.828 20.222
C02704 Recoveries of Over Payments 30.349 62.881 21.878 75.898
C02706 Others 22.762 234.560 65.274 226.459
Total Works-Buildings 263.744 363.765 106.588 369.803
Works- Communication
C02711 Building Rent 0.016 2.837 0.832 2.884
C02712 Tolls on Roads and Bridges 135.115 39.559 137.246
C02714 Recoveries of Over Payments 13.317 3.903 13.538
C02716 Others 143.939 300.205 87.967 305.188
C02717 Fee for use of Right of Way 0.216 20.883 6.151 21.341
Total Works-Communication 144.171 472.357 138.412 480.197
[ 10 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
C NON-TAX RECEIPTS
Public Health
C02701 Building Rent -Works Building 0.784 4.529
C02721 Sale Proceeds of Sera and Vaccines 0.295 4.821 0.841 4.961
C02725 Collection of Payments for Services Rendered 9.676 2.492 14.636
C02726 Others 1.975 14.876 1.840 10.799
C02732 Recoveries of Over Payments 1.563 4.598 0.013 0.075
C02720 Total Public Health 3.833 33.971 5.970 35.000
C027 Total Community Services Receipts 411.748 870.093 250.970 885.000
C028 Social Services
C02801 Fees Government University Arts Colleges 53.599 358.386 86.251 369.922
Fees Government University Professional Arts
C02802 0.847 49.353 11.877 50.939
Colleges
Fees Government Secondary (Including
C02803 7.718 8.138 1.959 8.400
Intermediate Classes) Schools
9.097 1.506 0.363 1.555
C02808 Receipts of Technical and Commercial Institutes
C02813 Education- General Admission Fee 4.096 164.560 39.605 169.858
C02814 Education-General Recoveries 18.415 4.433 19.008
C02815 Education-General Collection of Payments 37.649 186.447 44.872 192.447
C02818 Education Others 33.220 123.125 29.633 127.087
C02873 Others 24.974 6.008 25.784
C02800 Total Education 146.226 934.904 225.000 965.000
C02821 Health- Medical Colleges 0.921 33.690 13.104 36.827
C02825 Health- Sale of Outdoor Tickets 0.075 34.623 13.463 37.843
C02826 Health- Recoveries of Diet Charges 31.308 12.175 34.222
C02827 Health Room rent 37.133 14.441 40.587
C02828 Health Govt. Share fees relized by doctors 0.462 22.285 8.667 24.358
C02829 Health- Medical Schools 0.072 0.695 1.952
C02830 Health- Sale of medicine and vaccines 21.338 59.974
C02836 Health Recoveries of overpayments 8.179 59.155 0.908 2.561
C02838 Health fee for chemical examination 18.331 7.116 20.002
C02839 Health fee for medical examination 0.249 5.542 0.458 1.286
C02840 Health- Fees Realized on A/C of Registration 0.114 1.697 4.772
C02841 Health- Other Receipts 59.906 138.664 53.922 151.558
C02845 Health- Hospital Receipts 7.463 92.033 35.781 100.586
C02866 Others 86.835 2.979 1.235 3.472
C028 Total Health 164.275 475.743 185.000 520.000
Receipts under the West Pakistan Ordinance,

C02850 13.520 6.311 3.950 7.500
1969
C02852 Others 5.928 7.282 3.900 7.500
C02900 Total Manpower Management 19.448 13.593 7.850 15.000
[ 11 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
C NON-TAX RECEIPTS
C02873 Others
C02871 Receipts Wild Birds & Wild Animals Protection 21.091 20.271 16.710 32.455
C02872 Recoveries of Overpayments 0.001 0.873
C02873 Others 10.438 33.227 13.290 27.545
C29 Total Social Security and social Welfare Measures 31.530 54.371 30.000 60.000
C28 Total Social Services 361.479 1,478.611 447.850 1,560.000
Total Receipts from Civil Administration and
C02 4,876.702 7,917.462 4,922.139 8,567.000
Other Functions
C03 Miscellaneous Receipts
Agriculture
C03116 Agriculture Receipts 1.974 103.165 7.866 104.218
C03118 Receipts from Agriculture/Seed Farms 7.526 131.991 10.063 133.336
C03119 Receipts from Districts Farms 0.108 12.020 0.918 12.140
Receipts from Agriculture/Engineering/
C03120 24.552 295.330 22.515 298.341
Machinary Maintenance Farms
C03121 Receipts from Boring Operation 0.634 6.598 0.503 6.665
C03122 Receipt from Research Operation 12.515 142.608 10.874 144.068
C03123 Receipts from Plant Protection Operation 7.792 26.144 1.992 26.409
C03124 Receipts from soil conservation and op 1.245 16.506
Fee other than cotton fee under Cotton Control
C03126 0.514 26.283 0.758 10.043
Ordinance
C03134 Agriculture- Recoveries of Overpayments 6.630 14.296 1.090 14.441
C03136 Agriculture Other 0.427 28.542 2.176 28.833
C03115 Total Agriculture 62.672 786.977 60.000 795.000
Total Economic Services Receipts-Food and
C031 62.672 786.977 60.000 795.000
Agriculture
C032 Economic Services Receipts- Fisheries and Animal

C03201 Ordinary Receipts 4.414 3.912 2.158 4.316
C03204 Collection of payments for service rendered 0.012 5.026 2.772 5.546
C03205 Others 1.662 4.655 2.570 5.138
C03200 Total Fisheries 6.088 13.593 7.500 15.000
Animal Husbandry
C03221 Veterinary College and School Fees 0.078 1.113 0.499 1.221
C03223 Receipts from Livestock Farms 7.921 24.978 11.342 27.772
C03224 Receipts from boiler farms 10.388 4.651 11.397
C03226 Receipts from transferred Agricultural Farms 12.566 5.626 13.776
C03227 Insemination Fees 0.035 1.020 0.456 1.118
C03231 Others 4.296 1.923 4.708
C03220 Total Animal Husbandry 20.505 54.371 24.500 60.000
Total Economic Services Receipts-Fisheries and
C032 26.593 67.964 32.000 75.000
Animal Husbandry
[ 12 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
C NON-TAX RECEIPTS
C033 Economic Services Receipts- Forest

C033 Forest
Timber and other Produce removed from the
C03301 3.300 0.930 1.482 0.912
Forest by Government Agencies-Timber.

C03305 Forest by Government Agencies, Planting Stumps, 1.956 8.538 13.610 8.375
Seeds, Mazri, Palm, Grass other than Fodder etc.
C03306 Forest by Government Agencies Sericulture 0.034 0.780 1.243 0.765
Receipts.
C03307 12.092 19.276 11.863
Forest by Consumers or Purchasers-Timber.
C03308 Forest by Consumers or Purchasers Firewood and 3.852 6.140 3.779
Charcoal.
C03309 Forest by Consumers or Purchasers Brushwood, 1.265 2.016 1.241
Chips and Stumps.
C03310 Forest by Consumers or Purchasers Grazing and 1.819 2.900 1.784
Fodder Grass.
Forest by Consumers or Purchasers for Planting
C03312 0.100 25.021 39.884 24.543
Stumps Seeds Mazri, Palm grass other than
fodder etc.
C03321 Fines and Forfeitures (Except fines by Courts). 1.173 7.223 11.514 7.085
Compensation under Forest Act including fines by
C03322 7.342 30.144 48.050 29.569
courts.
C03323 Lease Rent from Temporary cultivation 11.566 186.901 297.919 183.335
C03325 Recovery of Water Rates 0.141 0.063 0.100 0.062
C03326 Rent of Buildings, Shops Lands and Water Mills. 0.240 4.979 7.935 4.884
C03329 Collection of Payments for Services Rendered 1.638 2.611 1.607
C03370 Other Receipts 31.447 121.736 194.046 119.412
C033 Total Economic Services Receipts- Forest 57.345 407.780 650.000 400.000
Economic Services Receipts, Cooperation, Irrigation and

C034
Embankment- Drainage Works
C03401 Audit Fee 6.145 3.480 6.964

C03406 Others 2.039 2.681 1.520 3.036
Total Cooperation 2.039 8.826 5.000 10.000
[ 13 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
C NON-TAX RECEIPTS
Irrigation Works
C03431 Direct Receipts on Account of Water Rates 237.119 733.131 207.593 805.309
C03432 Direct Receipts on Account of Sale of Water 0.925 103.601 29.340 113.798
C03433 Recoveries of Expenditures 0.351 10.891 3.083 11.963
Total Irrigation Works 238.395 847.623 240.016 931.070
Embankments and Drainage Works
C03434 Others 8.237 86.577 24.862 96.457
C03435 Tolls on Barrages 0.333 1.663 0.122 0.473
Total Economic Services Receipts, Cooperation

C034 249.004 944.689 270.000 1,038.000
and Embankment- DrainageWorks
C035 Economic Services Receipts- Others

C03506 Industrial Safethy-Explosivers 6.190 7.022 3.150 6.300
Receipts under Excise Duty on Minerals (Labour
C03507 122.790 548.388 130.000 600.000
Welfare) Act 1967
C03511 Sale of Gazette 0.147 6.485 1.938 7.173
C03512 Sale of Other Government Publications 0.114 0.159 0.049 0.177
C03515 Sale of Forms and Registers 8.948 124.107 37.094 137.277
C03516 Sale of Service Books 0.113 6.955 2.078 7.693
C03517 Sale of Forms and Registers to Union Councils 0.007 0.559 0.167 0.618
C03519 Press Receipts 3.120 1.703 0.509 1.884
Printing Charges for Work done for Provincial
C03520 64.464 58.735 17.555 64.968
Government Departments
C03523 Others 4.573 4.758 1.422 5.263
C03510 Total Printing 81.486 203.461 60.812 225.053

C03525 Stationery
C03526 Stationery Receipts 70.935 8.993 2.688 9.947
C03541 Industries Receipts 0.811 5.201 2.333 4.666
C03543 Store Purchases 0.322 0.144 0.289
C03544 Fees of Inspection of Boilers 7.525 24.425 10.957 21.914
C03545 Fees Under Partnership Act 1932 0.505 1.052 0.472 0.945
C03540 Total Industries 9.398 31.988 14.350 28.700
C035 Total Economic Services Receipts- Others 290.799 799.852 211.000 870.000
Total Economic Services Receipts 686.414 3,007.262 1,223.000 3,178.000

C036 Grants
Foreign Grants- Development Grants from
C03601 1,690.009
Foreign Governments
Foreign Grants- Non- Development Grants from
C03602 9,535.000 4,796.670 8,075.033
Foreign Governments
C036 Total Foreign Grants 1,690.009 9,535.000 4,796.670 8,075.033
[ 14 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
C NON-TAX RECEIPTS
C037 Extraordinary Receipts
C03701 Sale of Land 3,397.661 4,375.714 3,147.757 4,796.592
C03702 Sale of Land-Town Sites and Colonies 3.308 2.356 1.666 2.540
Sale of Land-Sale of Under Developed
C03703 Agricultural Land by Auction of Private Treaty in 0.387 0.305 0.466
Colonies.
C03707 Other Receipts-Fees, Fines and Forfeitures 3.999 0.192 0.144 0.208
C03710 Sale of Government Assets by PPB/PRC 5.009 0.158 0.112 0.174
C03711 Sale of Tractor 0.000 0.000
Sale Proceeds & Rent of Urban evacuee Property
C03721 0.202 0.021 0.016 0.020
and Rent Mortage Money of Agricultural Lands
C037 Total Extraordinary Receipts 3,410.179 4,378.828 3,150.000 4,800.000
C038 Others
C03801 Unclaimed Deposits
C03802 Sale of Stores and Materials 89.672 3.955 150.000 170.000
Sale of land sale of under developed agriculture
C03803 0.234
land by auction or private treaty in colonies
C03804 Contributions
C03805 Rent rates and taxes 49.024 55.000 60.000
C03806 Citizenship Nationalization Passport & Copyright 27.309 50.000
Rationalizations under the Monopolies &

C03807 0.247 1.107
Restrictive Trade Practices Ordinance
Receipts under the Mines, Oil Fields and Minerals
C03808 589.827 1,769.001 1,825.000 1,945.000
Development Act
C03811 Sugarcane Development Cess 168.318 246.065 350.000 400.000
C03814 Other receipts - sale proceeds of export
Sale of publicity material and rent of
C03816 0.404 0.580
documentation films
Fee for Registration of Societies under the
C03818 4.830 3.429
Registration Act.
C03819 sale proceeds of refugee adhasive stamps
C03820 sale proceeds of highway safety codes
C03821 Receipts of Tourist Department 36.580 43.524 44.500 50.000
C03820 receipts from zological gardens
C03824 Recoveris of Overpayments 836.280 989.000 560.000
C03825 collection of payments for services rendered
subsidy payment by IMF under supplementary
C03826
financing facility
C03827 remuneration paid by IMF
C03828 lather exports cess
C03829 Other Receipts Fees Fines and Forfeiture 145.730 1.585 160.000 265.000
C03830 fees for the issue of duplicate identity
fees and subscription by petition writers and
C03831
traders in Karachi compound
C03832 License Fees for Storage of Sale of Petrolleum
C03834 fees under the West Pakistan Ordinance 1960
C03835 Arm license fees
[ 15 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DETAILS
C NON-TAX RECEIPTS
C03837 Fees for all allotment of land gardens to refugees
C03838 fees for the screening of the films
C03839 settlement fees
C03841 Fees Fines not specified elsewhere 5.726 0.844
C03842 Treasure trove act 1878
C03844 Copying agent account
C03849 Contractor penality
C03850 Misc. Recoveries made by NAB from defaulters 1,501.193 1,000.000
Recoveries made by Ministry of Environment-
C03863 Local Govt. & Rural Development from 2,556.127 100.000
defaulters NGOs
C03870 Others 1,697.256 3,944.874 1,800.000 4,600.000
C03875 5 % collection charges on Federal Tax 44.847 50.000 60.000
C03880A Water charges on extraction of water
C03883 production bonus deposited by exportation
Fee payable for obtaining information and copies
C03885 10.479 10.900 15.000
of public record
C03887 Fine on Hordings and High Price Sale 94.907 100.000 120.000
C038 Total Others (Misc. Receipts) 5,302.864 8,571.091 5,534.400 9,395.000
C Total Non-Tax Revenue- (Provincial) 14,351.507 24,382.531 15,818.238 27,000.000
C Total Non-Tax Revenue- (Foreign Transfers) 1,690.009 9,535.000 4,796.670 8,075.033
C Non-Tax Receipts 16,041.516 33,917.531 20,614.908 35,075.033
General Revenue Receipts (FT+PR) 968,843.652 1,213,904.035 1,217,058.489 1,444,134.198
[ 16 ]
ESTIMATES OF CAPITAL RECEIPTS
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
GENERAL CAPITAL RECEIPTS
E CAPITAL RECEIPTS
E01 Recoveries of Investment
E02 Recoveries of Loan and Advances

E022 From District Government/TMAs 4,410.300 4,410.300 5,380.184
E023 From Financial Institutions
E024 From Non-Financial Institutions 115.263 675.500 675.500 737.646
E025 From Government Servants 7.095 15.000 15.000 15.000
E02 Total Recoveries of Loan and Advances 122.358 5,100.800 5,100.800 6,132.830
E03 Debt
E031 Permanent Debt- Domestic 45,000.000 5,000.000 45,000.000
E032 Floating Debt
E033 Permanent Debt- Foreign
E03 Total Debt 0.000 45,000.000 5,000.000 45,000.000
E Total Capital Receipts (Account No.I) 122.358 50,100.800 10,100.800 51,132.830
A- CAPITAL RECEIPTS
E03 Debt (Development)
E033 Permanent Debt- Foreign
E03301 Permanent Debt-(Foreign) Direct
Permanent Debt-(Foreign) Received from Federal
E03302 15,597.470 71,163.701 46,097.490 91,467.940
Government
E033 Total permanent Debt- Foreign (Development) 15,597.470 71,163.701 46,097.490 91,467.940
Total General Capital Receipts (Current and
E 15,719.828 121,264.501 56,198.290 142,600.770
Development)
STATE TRADING RECEIPTS SCHEMES (FOOD ACCOUNT-II)
E CAPITAL RECEIPTS
E01 Recoveries of Investment
E01202 Provincial- Sale Proceeds of Wheat 45,681.337 57,640.000 57,645.000 77,000.000
E01203 Others- Wheat Subsidy received from A/C No.I 11,441.335 23,324.210 23,324.210 23,324.210
E01203 Others- Other Receipts 100.000 95.000 100.000
Total Recoveries of Investment 57,122.672 81,064.210 81,064.210 100,424.210
E03 Debt
E032 Floating Debt
E03202 Cash Credit Accommodation 34,500.000 70,000.000 77,000.000 77,000.000

Total State Trading Receipts Schemes (Food Account-
E 91,622.672 151,064.210 158,064.210 177,424.210
II)
[ 17 ]
ESTIMATES OF REVENUE EXPENDITURE
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
REVENUE EXPENDITURE
01 General Public Service 279,274.582 310,055.194 310,784.832 341,559.164

02 Defence Affairs and Services 73.832 137.851 100.776 148.755
03 Public Order and Safety Affairs 110,457.538 139,777.380 133,134.213 148,191.442
04 Economic Affairs 84,989.759 139,430.108 136,489.574 154,850.012
05 Environment Protection 350.723 1,351.274 1,093.750 1,395.547
06 Housing and Community Amenities 7,384.818 10,832.805 9,010.682 11,721.422
07 Health 145,409.998 175,176.295 186,738.708 198,949.374
08 Recreational, Culture and Religion 8,695.182 12,859.262 12,939.836 16,921.661
09 Education Affairs and Services 182,607.309 271,438.769 234,758.966 296,859.482
10 Social Protection 9,456.313 28,313.323 12,139.374 28,848.500
Total Revenue Expenditure 828,700.054 1,089,372.261 1,037,190.711 1,199,445.359

[ 18 ]
CURRENT REVENUE EXPENDITURE BY OBJECT

Accounts Estimate Estimate Estimate
Object Description 2020-21 2021-22 2021-22 2022-23
A01 Employees Related Expenses. 366,842.682 465,761.917 426,281.760 509,732.402
Project Pre-investment
A02 31.628 83.240 80.340 133.240
Analysis
A03 Operating Expenses 77,536.713 124,609.254 119,795.381 147,449.961
Employees' Retirement
A04 148,048.365 159,597.100 161,145.800 174,229.764
Benefits
Grants subsidies and Write off

A05 172,398.130 232,026.768 222,768.397 256,604.417
Loans
A06 Transfers 12,624.029 19,118.944 20,419.537 22,715.583
A07 Interest Payment 18,310.462 25,244.492 25,250.629 29,293.359
A09 Physical Assets 5,783.359 30,549.539 25,995.660 23,926.365
A13 Repairs and Maintenance 27,116.948 32,381.007 35,453.206 35,360.268
TOTAL REVENUE
828,692.316 1,089,372.261 1,037,190.711 1,199,445.359
BUDGET
[ 19 ]
ESTIMATES OF EXPENDITURE
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
TOTAL PROVINCIAL CONSOLIDATED FUND (NON-DEV/DEV)(A+B+C) 1,100,048.645 1,628,193.842 1,550,542.577 1,890,773.792
TOTAL CURRENT EXPENDITURE - A 858,655.313 1,148,870.992 1,107,570.177 1,253,926.086

Current Revenue Expenditure 828,700.054 1,089,372.261 1,037,190.711 1,199,445.359
a- Provincial Government 754,740.153 1,007,372.261 960,190.711 1,115,445.359
b- Local Governments (DGs,TMAs,UAs) 73,959.901 82,000.000 77,000.000 84,000.000
Current Capital Expenditure 29,955.259 59,498.731 70,379.466 54,480.727
Development Expenditure - B 123,054.985 329,032.850 269,633.000 459,657.706
Total State Trading Expenditure (A/C-II) - C 118,338.347 150,290.000 173,339.400 177,190.000

[ 20 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
PROVINCIAL CONSOLIDATED FUND

A- CURRENT REVENUE EXPENDITURE
01 GENERAL PUBLIC SERVICE

Executive and Legislative Organs, Financial and Fiscal
011
Affairs, External Affairs
0111 Executive and Legislative Organs
011101 Parliamentary/Legislative Affairs
Provincial Assembly 2,284.267 2,708.298 2,901.399 2,877.592
Charged 1,852.447 1,972.587 1,958.877 2,141.881
Voted 431.820 735.711 942.522 735.711
011103 Provincial Executive 2,053.691 2,698.082 3,116.721 3,041.800
Charged 517.469 468.168 685.883 610.603
Voted 1,536.222 2,229.914 2,430.838 2,431.197
011104 Administrative Inspection 247.480 353.795 398.497 472.434

011105 District Administration 2,827.983 4,019.949 3,826.228 4,518.431
011108 Local Authority Admn. and Regulation 16,242.925 9,500.395 12,807.855 13,688.393
011109 Provincial Coordination 41.835 64.368 65.343 97.717
011111 Parliamnetary / Legislative Affairs 1,247.398 827.907 2,220.322 932.196
0111 Total Executive and Legislative Organs 24,945.579 20,172.794 25,336.365 25,628.563
Charged 2,369.916 2,440.755 2,644.760 2,752.484
Voted 22,575.663 17,732.039 22,691.605 22,876.079
0112 Financial and Fiscal Affairs

011204 Administration of Financial Affairs 2,252.047 4,637.230 3,463.203 5,258.131
Tax Management (Custom, Income Tax,

011205 7,315.477 10,575.915 11,661.475 13,205.435
Excise etc.)
a- Board of Revenue 5,672.003 5,546.502 6,332.292
1- Sindh Revenue Board 1,345.500 1,345.500 1,345.500
b- Excise & Taxation Department 3,558.412 4,769.473 5,527.643
Zulfiqarabad Development Authority

011206 Accounting Services 641.320 799.280 687.815 954.676
011207 Auditing Services 124.915 162.109 139.663 188.473
[ 21 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
011402 Interest on Foreign Debt Charged 6,392.520 5,913.105 6,242.052 7,008.786
Interest on Foreign Debt Payable to Federal

6,392.520 5,913.105 6,242.052 7,008.786
Government
a- US Aid Local Currency Loans
b- International Development Association (IDA) 3,806.840 4,506.096 4,888.872
b- Asian Development Bank (ADB) 1,901.431 1,563.843 1,966.231
c- 391 H Loan
d- IFAD Loans 2.401 2.547 2.397
e- IBRD Loans 1.810 1.920 1.611
e- French Loans
f- OFID 5.210 5.863 3.529
g- Japanese Loan 195.413 161.783 146.146
h- IDB
011502 Interest on Domestic Debt Charged 11,925.684 19,331.387 19,008.577 22,284.573

I- Interest on Domestic Debt Payment to Federal
1,439.382 1,264.248 8,295.302 4,217.434
Government
a- Normal- CDLs 10.713 10.713 7.514
b- CDL (SAP-Tied) 74.948 74.948 55.683
c- SCARP- CDLs 1,439.382 1,178.587 8,209.641 4,154.237
011501 Interest on Domestic Debt Charged

II- Interest on Domestic Debt (G.P.Fund) 10,486.302 17,967.139 10,613.275 17,967.139
III- Floating Debt (Treasury Bills,Ways & Means

Advance Cash Credit-Accomm. Advance from 100.000 100.000 100.000
Commercial Banks
011210 Pension-Civil 148,048.365 159,597.100 161,145.800 174,229.764

011250 Others 40.810
0112 Total Financial and Fiscal Affairs 176,741.138 201,016.126 202,348.585 223,129.838
Charged 18,318.204 25,244.492 25,250.629 29,293.359
Voted 158,422.934 175,771.634 177,097.956 193,836.479
Total Executive and Legislative Organs,

011 201,686.717 221,188.920 227,684.950 248,758.401
Financial and Fiscal Affairs, External Affairs
Charged 20,688.120 27,685.247 27,895.389 32,045.843
Voted 180,998.597 193,503.673 199,789.561 216,712.558

[ 22 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
014 Transfers
0141 Transfers (Inter Governmental)
014102 To District Governments
014103 To TMAs (Tehsil, Town and Unions) 73,959.901 82,000.000 77,000.000 84,000.000
014103 Others
014110 Others
014110 Production Bonus to District Governments
Total Transfers (Inter Governmental) 73,959.901 82,000.000 77,000.000 84,000.000
0142 Transfers (Others)

a- Devolved Social Services Programme
b- Governor/CM Directives
b- Others
014202 Transfers to Non-Financial Institutions
0142 Total Transfers (Others) 0.000 0.000 0.000 0.000
014301 Financial Institutions
014 Total Transfers 73,959.901 82,000.000 77,000.000 84,000.000
015 General Services

0151 Personnel Services
015101 Establishment, Services and General 1,850.477 3,966.985 3,532.568 4,524.718
015102 Human Resource Management 297.381 316.633 270.779 487.885
0151 Total Personnel Services 2,147.858 4,283.618 3,803.347 5,012.603
015201 Planning 491.091 1,106.755 749.351 1,924.186
015220 Others
015301 Statistics 215.454 325.673 296.755 380.660
0154 Other General Services
015402 149.851 150.000 160.000 150.000
015403 Centralized Printing and Publishing 364.167 486.816 472.333 525.540
015 Total General Services 3,368.421 6,352.862 5,481.786 7,992.989
`017120
018 Administration of General Public Services
018101 Voter Registration/Election 21.135 30.677 28.116 34.243
019 General Public Service not elsewhere Defined
019101 Administrative Training 129.172 267.989 317.980 344.531
019120 Others (Women Department)- Secretariat 109.236 214.746 272.000 429.000
019120 Others (Women Department)- Directorate
Total General Public Service not elsewhere

019 238.408 482.735 589.980 773.531
Defined
01 Total General Public Service 279,274.582 310,055.194 310,784.832 341,559.164
Charged 20,688.120 27,685.247 27,895.389 32,045.843
Voted 258,586.462 282,369.947 282,889.443 309,513.321

[ 23 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
02 DEFENCE AFFAIRS AND SERVICES

0221 Defence Services (Effective)
022101 Defence Affairs 73.832 137.851 100.776 148.755
Total Defence Services (Effective) 73.832 137.851 100.776 148.755
03 PUBLIC ORDER AND SAFETY AFFAIRS

031 Law Courts
031101 Courts/Justice
a-High Courts/Provincial Ombudsman Charged 3,531.422 4,644.082 4,703.980 4,697.960
b-Sessions Courts Voted 9,251.930 9,921.178 11,149.577 12,239.559
031102 Attorneys/Legal Services 1,145.122 1,375.590 1,457.360 1,670.611
031104 Litigation 1,297.195 1,592.539 1,652.630 1,906.063
021120 Others 304.219 314.084 375.970 422.092
031 Total Law Courts 15,529.888 17,847.473 19,339.517 20,936.285

Charged 3,531.422 4,644.082 4,703.980 4,697.960
Voted 11,998.466 13,203.391 14,635.537 16,238.325
032 Police
032102 Provincial Police 25,961.665 37,240.627 31,675.232 37,129.616
032103 District Police 54,867.536 65,476.016 62,387.692 68,406.075
032106 Frontier Watch and Ward 1,235.748 1,483.094 1,400.381 1,503.623
032108 Economic Crime Invetigation 804.472 1,100.203 1,052.849 1,378.710
032110 Narcotics Control Administration 51.237 136.445 86.030 166.614
032111 Training 2,664.380 2,676.655 3,208.257 2,790.381
032113 Other Civil Armed Forces 560.375 1,325.128 1,925.673 1,426.115
032150 Others 3,801.016 5,251.805 5,055.564 5,948.204
032 Total Police 89,946.429 114,689.973 106,791.678 118,749.338
033 Civil Defense and Related Affairs

033101 Administration
033012 Operations 10.975 14.781 13.944 16.096
034 Prison Administration and Operation
034101 Jails and Convict Settlement 3,259.667 4,776.637 4,705.027 5,291.728
034120 Others(Other Places of Detention & Correction) 149.361 238.906 235.478 259.510
036 Administration of Public Order
036101 Secretariat/Administration 1,561.218 2,209.610 2,048.569 2,938.485
01402 Home Department
01106 Justice Division Law Department
036 Total Administration of Public Order 1,561.218 2,209.610 2,048.569 2,938.485
03 Total Public Order and Safety Affairs 110,531.370 139,915.231 133,234.989 148,340.197
Charged 3,531.422 4,644.082 4,703.980 4,697.960
Voted 106,999.948 135,271.149 128,531.009 143,642.237

[ 24 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
04 ECONOMIC AFFAIRS
041 General Eco., Commercial and Labour Affairs
041102 Anthorp. Archaeological & Other 87.071 140.488 161.005 231.597
0413 General Labour Affairs
041302 Employment Exchange 139.686 149.588 168.425 172.068
041303 Manpower and Vocational Training 558.732 728.507 677.290 788.599
041304 Regulation of Man-Management 249.848 323.022 306.435 355.630
041308 Wage Regulation 11.020 18.418 18.097 19.788
041309 Labour Welfare Measures 28.900 51.318 37.609 52.232
041310 Administration 66.822 577.613 85.418 594.418
0414 State Trading
041401 Food (Wheat) 1,081.386 1,643.293 1,639.625 1,774.067
Total General Economic, Commercial and
041 2,223.465 3,632.247 3,093.904 3,988.399
Labour Affairs
042 Agri., Food Irrigation, Forestry and Fishing
0421 Agriculture
042101 Administration/Land Commission 944.885 6,261.682 1,974.882 6,472.435
042102 Land Management (Land Record and 1,864.142 3,774.321 3,754.180 5,625.281
042103 Agricultural Research and Extension Services 7,116.556 8,962.416 7,503.875 10,203.486
042104 Plants Protection and Locust Control 1,025.273 1,216.268 1,056.441 1,318.812
042106 Animal Husbandry 3,920.004 5,070.223 5,220.941 5,493.054
042107 Cooperation 333.308 453.352 385.076 486.754
042602 Subsidies
042113 Information and Statistics 406.590 441.166 376.232 458.613
042150 Other Services(Sugar Cane Cess Payment) 108.216 380.500 269.209 418.750
0421 Total Agriculture 15,718.974 26,559.928 20,540.836 30,477.185
0422 Irrigation
042201 Administration 150.422 314.359 195.425 896.058
042202 Irrigation Dams 279.946 236.865 272.053 263.723
042203 Canal Irrigation 11,227.896 11,943.079 13,291.189 13,173.074
042204 Tubewells 2,749.518 2,927.082 3,187.169 3,233.758
042205 Equipment Machinary Workshops 728.353 1,000.535 863.103 1,106.196
042206 Irrigation, Research and Design 159.560 184.201 185.868 203.687
042250 Others (Grant-in-aid to SIDA) 107.203 542.789 143.216 596.763
0422 Total Irrigation 15,402.898 17,148.910 18,138.023 19,473.259
0423 Land Reclamation
042301 Administration 129.999 150.000 150.000 150.000
042302 Water Logging and Salinity Control 2,589.655 3,932.980 3,990.264 4,467.995
0423 Total Land Reclamation 2,719.654 4,082.980 4,140.264 4,617.995
0424 Forestry
042401 Preservation of Wildlife and Control of Hunting 376.817 510.400 463.138 582.367
042402 Forestry 1,301.239 1,458.937 1,595.033 1,697.008
042501 Administration 452.843 870.955 778.758 807.117
042601 Administration 149.826 488.446 475.196 463.611
042602 Subsidy 11,130.966 23,324.210 25,876.210 26,324.210
043101 Administration 352.590 389.967 521.746 406.435
043102 Coal and Other Solid Minirals 59.896 75.633 79.294 90.088
043202 Petrolium and Natural Gas 22.060 341.652 16.807
043401 Administration 29.675 32.353 40.440
043701 Administration (Fuel and Energy) 14,341.009 22,714.512 28,799.531 29,822.095
433820 Others (Petrolim& N.Gas) 24.410 29.408 92.129 45.273
042 Total Agri., Food, Irrig., Forestry and Fishing 62,031.122 97,706.021 101,874.163 114,863.890
044 Mining and Manufacturing
0441 Manufacturing
044120 Others 299.995 320.000 335.000 400.000
0442 Mining
044202 Inspections 103.623 186.153 167.742 159.401
044203 Administration 88.700 127.607 125.450 126.100
044201 Mining of Min. Resources other than Mineral
044301 Administration 710.768 3,254.956 282.585 293.749
044 Total Mining and Manufacturing 1,203.086 3,888.716 910.777 979.250
[ 25 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
045 Construction and Transport

0451 Administration (Works)
045101 Administration 1,069.045 8,336.545 8,076.865 5,940.766
0452 Road Transport
045201 Administration 104.424 179.098 166.984 199.278
045202 Highways, Roads and Bridges 6,840.750 8,051.928 9,350.149 8,749.818
045203 Road Transport 205.180 276.714 260.894 387.371
045205 Grants Loans Subsidies for con 0.000
0457 Construction
045701 Administration 107.112 146.096 125.450 160.519
045702 Buildings and Structures 8,452.246 13,620.720 10,984.252 14,475.387
Charged 470.176 420.257 420.257 462.145
Voted 7,982.070 13,200.463 10,563.995 14,013.242
045 Total Construction and Transport 16,778.757 30,611.101 28,964.594 29,913.139
Charged 470.176 420.257 420.257 462.145
Voted 16,308.581 30,190.844 28,544.337 29,450.994
047 Other Industries
0471 Distributive Trades, Storage and Warehouses
047101 Weights and Measures 389.911 439.334 397.871 492.506
047102 Price Control 430.015 48.684 35.716 51.325
047202 Tourism 12.901 34.829 17.976 51.178
047203 Multipurpose Development Project 1,791.779 2,910.072 1,063.891 4,337.868
048102 R&D Agriculture Forestry Fisheries 128.723 159.104 130.682 172.457
04 Total Economic Affairs 84,989.759 139,430.108 136,489.574 154,850.012
Charged 470.176 420.257 420.257 462.145
Voted 84,519.583 139,009.851 136,069.317 154,387.867
05 ENVIRONMENT PROTECTION
052102 Rural 381.000 173.500 383.800
053 Pollution Abatement
053101 Environment Protection 268.248 662.134 639.343 716.670
055 Administration of Environment Protection
055101 Administration 82.475 308.140 280.907 295.077
05 Total Environment Protection 350.723 1,351.274 1,093.750 1,395.547
06 HOUSING AND COMMUNITY AMENITIES
061 Housing Development
061101 Administration 315.501 382.566 378.712 409.196
061102 Low Cost Housing
061103 Other Housing Facilities 440.463 2,128.753 594.922 2,146.651
062 Community Development
0621 Urban Development
062102 Planning and Community Services 233.415 437.600 329.403 439.886
062103 Urban Planning
062101 Administration Director of Town Planning
0622 Rural Development
062201 Rural Planning 353.339 657.750 581.526 726.202
062202 Rural Works Programme
062203 Integrated Rural Development Programme
062205 Poverty Alleviation Program 5.940 30.000 31.339 42.795
062206 Administration 22.224 94.690 90.767 124.336
062220 12.435 7.524 13.821
0631 Water Supply 69.624
063101 Administration 60.992 177.220 136.983 216.847
063102 Works(Construction) and Operation 5,875.352 6,885.060 6,843.129 7,570.002
063120 Others 7.968 26.731 16.377 31.686
06 Total Housing and Community Amenities 7,384.818 10,832.805 9,010.682 11,721.422
[ 26 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
07 HEALTH
071 Medical Products, Appliances and Equipments
071101 Therapeutic Appliances & Equipment 29.518 30.684 32.866 34.516
071102 Drug Control 152.267 155.302 179.035 196.943
072 Outpatient Services
0722 Specialized Medical Services
072101 General Medical Services 133.454 147.853 146.639 166.820
072201 Specialized Medical Services 2,592.095 4,338.865 4,492.221 4,912.774
073 Hospital Services
0731 General Hospital Services 90,609.775 100,714.264 112,773.505 119,218.950
073201 Special Hospital Services 486.713 539.853 518.414 562.449
073301 Mother and Child Heatlh 64.006 885.525 648.518 953.052
'73401 Nursing and convalecent Home 12,969.435 12,816.153 14,262.916 14,526.867
073 Total Hospital Services 107,037.263 119,628.499 133,054.114 140,572.371
074 Public Health Services

074101 Anti Malaria 962.255 1,008.911 1,110.923 1,150.309
074102 Nutrition and other hygene 4,877.129 6,083.282 6,095.866 5,478.258
074103 Anti-tuberculosis 482.417 1,179.128 1,113.218 1,287.913
074104 Chemical Examiner and Laboratories 130.036 148.444 149.597 198.456
074105 EPI (Extended Programme of Immunization) 2,145.922 2,527.929 4,625.852 4,059.114
Others (Others Health Facilities and Preventive
074120 1,664.030 1,776.516 1,488.789 1,687.649
Measures)
074 Total Public Health Services 10,261.789 12,724.210 14,584.245 13,861.699
075 Other
075102 Other
076 Health Administration

076101 Administration 28,110.946 42,823.586 39,100.349 44,515.304
076101 Administration (PHS)
07 Total Health 145,409.998 175,176.295 186,738.708 198,949.374
08 RECREATIONAL, CULTURE AND RELIGION

0811 Recreational and Sporting Services
081102 Youth Affairs 117.320 286.248 219.248 304.127
081104 Grants to Sports Organizations 195.000 410.000 344.763 560.000
081105 Administration 199.124 320.652 494.348 874.952
081120 Others 39.463 51.872 49.449 63.289
0821 Cultural Services
082103 Community Centers 29.987 50.773 52.074 55.953
082104 Administration 1,315.180 1,928.039 2,258.758 1,841.794
082105 Promotion of Cultural Activities 775.308 555.387 638.233 1,203.749
082101 Holding of Fairs and Shows
082102 National Celebrations
0811 Total Recreational and Sporting Services 2,671.382 3,602.971 4,056.873 4,903.864
0831 Broadcasting and Publishing

083104 Public Relations 432.774 592.476 519.698 716.346
0831 Total Broadcasting and Publishing 432.774 592.476 519.698 716.346
[ 27 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
0841 Religious Affairs

084101 Administration 43.816 84.833 70.913 395.189
084103 Auqaf 301.536 546.941 569.667 600.645
084104 Minority Affairs 934.763 846.534 1,051.149 1,116.075
0841 Total Religious Affairs 1,280.115 1,478.308 1,691.729 2,111.909
086101 Administration 4,192.797 5,263.161 6,402.802 8,386.654
086201 Administration 118.114 1,922.346 268.734 802.888
08 Total Recreational, Culture and Religion 8,695.182 12,859.262 12,939.836 16,921.661
09 EDUCATION AFFAIRS AND SERVICES

0911 Pre-Primary and Primary Education Affairs and Services
091101 Pre-Primary
091102 Primary 61,952.809 88,105.506 70,954.263 92,736.271
091103 Administration 910.322 1,918.989 999.420 1,913.561
0921 Secondary Education Affairs and Services
092101 Secondary Education 63,312.039 82,555.294 75,711.180 93,341.116
092102 Administration 1,834.734 3,048.895 6,144.823 3,262.581
092120 Others 210.368 582.175 374.047 604.482
0931 Tertiary Education Affairs and Services
093101 General Universities/Colleges/Institutes 14,436.053 18,888.384 21,098.239 21,723.309
Professional/Technical
093102 8,550.309 11,028.752 10,790.574 12,992.657
Universities/Colleges/Institutes
093103 Administration 5,972.091 11,918.193 18,415.045 23,881.213
093120 Others 6,408.611 6,639.634 1,120.382 139.750
0931 Total Tertiary Education Affairs and Services 35,367.064 48,474.963 51,424.240 58,736.929
094104 School for Handicapped /Retarded Persons 1,718.568 2,415.431 2,242.758 2,568.266
0951 Subsidiary Services to Education
095101 Archives Library and Museums 592.761 1,194.048 921.475 1,809.649
095102 Student's Hostels 25.406 20.050 27.391
0951 Total Subsidiary Services to Education 2,311.329 3,634.885 3,184.283 4,405.306
0961 Administration
096101 Secretariat/Policy/Curriculum 5,546.880 29,594.210 10,891.659 25,561.824
096102 Sindh Education Reform Program (SERP) 11,161.763 13,523.853 15,075.051 16,297.412
0971 Education Affairs, Services
097120 Education Affairs, Services
09 Total Education 182,607.309 271,438.769 234,758.966 296,859.482
10 SOCIAL PROTECTION
1071 Administration
101101 Old Age Benefits 11.278 20.755 13.124 22.737
104101 Shelter for the Homeless (Daar ul Aman) 84.182 145.323 135.058 157.550
107101 Relief Measures 1,649.398 2,557.962 2,589.275 2,587.227
107102 Rehabilitation and resettlement 4.468 5.999 5.439 6.731
107104 Administration 1,241.945 18,137.910 1,554.793 2,545.989
107120 Others 172.961 450.139 391.902 489.790
108101 Social Welfare Measures 1,269.085 1,250.113 1,548.983 16,738.544
108103 Population Welfare Measures 4,810.981 5,395.794 5,555.541 5,948.451
108104 Zakat and Ushr 212.015 349.328 345.259 351.481
10 Total Social Protection 9,456.313 28,313.323 12,139.374 28,848.500
Total Current Revenue Expenditure (A) 828,700.054 1,089,372.261 1,037,190.711 1,199,445.359
Charged 24,689.718 32,749.586 33,019.626 37,205.948
Voted 804,010.336 1,056,622.675 1,004,171.085 1,162,239.411
Net Revenue Account 140,143.598 124,531.774 179,867.778 244,688.839
ESTIMATES OF EXPENDITURE [ 28 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
C- CURRENT CAPITAL EXPENDITURE
011 Financial and Fiscal Affairs

011404 Foreign Debt Management 22,244.802 23,873.635 25,791.262 27,812.964
a- US Aid Local Currency Loans (G Loans)
b- International Development Association (IDA) 22,244.802 13,678.048 14,019.927 15,918.834
b- Asian Development Bank (ADB) 8,493.754 9,332.689 10,021.365
c- 391 H Loan
d- IFAD Loans 27.430 29.092 30.921
e- IBRD Loans 50.820 53.900 57.288
e- Accelerate Adjustment of Foreign Loans
f- P-899 138.279 146.660 0.000
g- Japanese Loan 1,460.304 1,208.994 1,284.556
h-IDB Loans
i- Accelerated Debt Retirement (Foreign) 25.000 1,000.000 500.000
011505 Domestic Debt Management 1,310.457 7,175.096 5,175.094 3,067.763
a- Normal- CDLs 177.118 177.118 196.383
b- SCARP- CDLs 6,897.978 4,897.976 2,746.380
c- Provision for Accelerated Debt Retirement of CDL. 25.000
c- Floating Debt (Treasury Bills,Ways & Means

Advance Cash Credit-Accomm. Advance from 100.000 100.000 100.000
Commercial Banks
011 Total Financial and Fiscal Affairs- Charged 23,555.259 31,048.731 30,966.356 30,880.727
014 Transfers
014202 Transfer to Non-Financial Institutions 50.000 49.110 0.000
014203 Government Servants
014 Government Investment (NES) 6,400.000 28,400.000 39,364.000 23,600.000
014 Total Transfers- Voted 6,400.000 28,450.000 39,413.110 23,600.000
Total Current Capital Expenditure(Non-Food) 29,955.259 59,498.731 70,379.466 54,480.727

ESTIMATES OF EXPENDITURE [ 29 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
041 General Economic, Commercial And Labour Affairs
0414 State Trading

Account No.II
041401 Food (Wheat) 83,838.347 92,650.000 105,699.400 100,600.000
Charged 18,650.000 18,650.000 18,650.000
Voted 83,838.347 74,000.000 87,049.400 81,950.000
Deduct Receipts and Recoveries
041401 Total Net Food (Wheat) 83,838.347 92,650.000 105,699.400 100,600.000
Repayment of Principal- Domestic Debt (Charged) 34,500.000 57,640.000 67,640.000 76,590.000
Total State Trading Expenditures (Account No.II) 118,338.347 150,290.000 173,339.400 177,190.000
Net State Trading (26,715.675) 774.210 (15,275.190) 234.210

[ 30 ]
DEVELOPMENT BUDGET BY OBJECT

Object Description Accounts Estimate Estimate Estimate
2020-21 2021-22 2021-22 2022-23
A01 Employees Related Expenses. 1,392.203 2,333.503
Project Pre-investment
A02 19.298 274.956
Analysis
A03 Operating Expenses 7,469.556 59,290.695 19,718.797 53,860.274
Employees' Retirement
A04 2.678 4.500
Benefits
Grants subsidies and Write off

A05 -
Loans
A06 Transfers 31.289 6.000
A09 Physical Assets 6,176.999 13,642.677
A12 Civil works 106,836.634 269,742.154 230,640.661 405,797.432
A13 Repairs and Maintenance 1,126.328 3,011.906
Total Development Budget 123,054.986 329,032.849 269,633.000 459,657.706

[ 31 ]
ESTIMATES OF DEVELOPMENT EXPENDITURE
(Rs. in million)
Disbursements Accounts Estimate Estimate Estimate
2020-21 2021-22 2021-22 2022-23
DEVELOPMENT EXPENDITURE

05 Environment Protection 49.878 1,200.000 90.375 1,200.000
07 Health 7,357.931 21,293.080 17,190.247 26,964.430
10 Social Protection (including District ADP) 39,893.007 91,674.067 111,571.316 112,783.403
Total Development Capital Expenditure 123,054.985 329,032.850 269,633.000 459,657.706
* Includes Federal Grants.
ESTIMATES OF DEVELOPMENT EXPENDITURE [ 32 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
DEVELOPMENT EXPENDITURE
01 GENERAL PUBLIC SERVICE
011 Executive and Legislative Organs

011108 Local Authority Admin & Regulation
011101 Parliamentary / Legislative Admin & Regulation 675.422 300.000 300.000 345.000
01103 Provincial Executive 556.944 3,661.072 2,162.202 3,571.000
011205 Tax Management (Customs, I Tax Excise) 31.389 356.000 202.959 154.200
011250 Others 124.062 615.071 324.548 1,325.000
011 Total Executive and Legislative Organs 1,387.817 4,932.143 2,989.709 5,395.200
014 Transfers
0141 Transfers (Inter Governmental)
014103 Financial Institutions 95.236 134.929 301.768 287.000
Others
0141 Total Transfers (Inter Governmental) 95.236 134.929 301.768 287.000
015 General Services

015102 Human Resource Management
0152 Planning Services
051201 Planning 5,494.506 45,951.240 31,407.625 53,803.000
015202 Population Planning Administration 1,721.444
015220 Others
0153 Statistics
015301 Statistics
STEVTA
0154 Other General Services
015406 Information Technology
015 Total General Services 7,215.950 45,951.240 31,407.625 53,803.000
019 General Public Service not elsewhere Defined

019101 Administrative training 246.838 175.000 150.200 201.250
019120 Others (Women Development)
Total General Public Services not elsewhere

019 246.838 175.000 150.200 201.250
Defined
01 Total General Public Service 8,945.841 51,193.312 34,849.302 59,686.450
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
03 PUBLIC ORDER AND SAFETY AFFAIRS

031 Law Courts
031101 Courts/Justice 50.000 8.982 57.500
032 Police
034 Prison Administration and Operation

034101 Jails and Convict Settlement
036101 Secretariat 1,400.456 10,398.928 3,091.050 10,962.473
03 Total Public Order and Safety Affairs 1,400.456 10,448.928 3,100.032 11,019.973
04 ECONOMIC AFFAIRS
General Economic, Commercial and Labour
041
Affairs
0413 General Labour Affairs 18.348 135.000 155.323 230.000
Total General Economic, Commercial and
041 18.348 135.000 155.323 230.000
Labour Affairs
Agriculture, Food Irrigation, Forestry and

042
Fishing
0421 Agriculture
042101 Administration / Land Commission 1,729.472 0.000 125.000
042103 Agriculture Research and Extension Services 6,580.656 12,743.380 13,242.305 12,071.760
042104 Plant Protection and Locust Control
042106 Animal Husbandry 100.000 0.000 100.000
042107 Cooperation 11.000 0.000 17.000
0421 Total Agriculture 8,310.128 12,854.380 13,367.305 12,188.760
0422 Irrigation 29,145.625 40,859.280 34,109.437 47,158.310

042204 Tubewells
042203 Canal Irrigation
042206 Irrigation, Research and Design 24,688.948 34,412.140 32,059.437 38,158.310
042250 Others 4,456.677 6,447.140 2,050.000 9,000.000
0423 Land Reclamation
042302 Water Logging and Salinity Control
0424 Forestry
042401 Preservation of Wildlife and Control of Hunting 1,131.136 1,500.000 3,133.771 1,892.270
042450 Others(Coastal Development Authority)
0424 Total Forestry 1,131.136 1,500.000 3,133.771 1,892.270
0425 Fishing
0425 Fishing 428.754 1,800.000 576.254 1,801.000
0426 Food
042601 Administration 49.001 300.000 137.500 345.000
043 Fuel and Energy 2,813.998
Total Agriculture, Food, Irrigation, Forestry
042 41,878.642 57,313.660 51,324.267 63,385.340
and Fishing
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
044 Mining and Manufacturing

0441 Manufacturing
044101 Support for Industrial Development
044120 Others 519.036 2,500.000 1,769.095 2,033.000
0442 Mining
044201 Mining of Mineral Resources o/t Mineral Fuel
044203 Administration 13.757 100.000 39.800 85.000
043 Fuel and Energy
043502 Electricity Hydal
043820 Others 3,480.000 1,266.130 2,974.500
044 Total Mining and Manufacturing 532.793 6,080.000 3,075.025 5,092.500

045 Construction and Transport
0451 Administration
045101 Administration 311.794 10,304.110 7,333.400 16,561.000
0452 Road Transport
045202 Highways Road Birdges 34.873 357.511 68.038
045203 Road Transport 1,263.745 8,200.000 3,258.825 8,204.000
045204 Road Transport (Rural Roads)
045220 Others
047202 Tourism
0457 Construction (Works)
045702 Buildings and Structures 13,862.990 3,083.178 82,476.031
A- Government Offices & Buildings 0.000 0.000 0.000 0.000
B- Government Servants Housing 0.000 0.000 0.000 0.000
viii.Governor Secretariat
ix.Police
045 Total Construction and Transport 1,610.412 32,724.611 13,743.441 107,241.031
04 Total Economic Services 44,040.195 96,253.271 68,298.056 175,948.871
05 ENVIRONMENT PROTECTION
052 Waste Water Management
055 Administration of Environment Protection/K. Abadies 49.878 1,200.000 90.375 1,200.000
05 Total Environment Protection 49.878 1,200.000 90.375 1,200.000

(Rs. in million)
2020-21 2021-22 2021-22 2022-23
06 HOUSING AND COMMUNITY AMENITIES

061 Housing Development
061101 Administration 212.100 145.978 21.275 57.500
62102 Urban Development 602.823 3,000.000 1,072.650 3,183.180
062201 Rural Development 205.274 479.436 699.755 2,009.656
062202 Rural Works Programme
062202 Rural Works Programme (Support Programme)
0631 Water Supply
063102 Works (Construction) and Operations/Local 6,607.258 16,020.564 11,526.895 21,466.282
06 Total Housing and Community Amenities 7,627.455 19,645.978 13,320.575 26,716.618
073 Hospital Services

073101 General Hospital Services 100.000 2,973.998 269.198 3,554.250
074 Public Health Services
074107 Population Planning
Others (Other Health Facilities and Preventive
074120 64.448
Measures)
075 Research and Development Health
PHC Administration/Training
076101 Administration 7,193.483 18,319.082 16,921.049 23,410.180
07 Total Health 7,357.931 21,293.080 17,190.247 26,964.430
08 RECREATIONAL, CULTURE AND RELIGION
0821 Cultural Services
081102 Youth Affairs
081120 Others 522.515 2,800.000 2,219.728 2,801.400
082104 Administration 688.386 2,000.000 1,716.905 2,001.000
082105 Promotion of Cultural Activities 158.543
082120 others
0811 Total Recreational and Sporting Services 1,369.444 4,800.000 3,936.633 4,802.400
0831 Broadcasting and Publishing
083101 Grants for Broadcasting and Pubilshing
083120 Others
0831 Total Broadcasting and Publishing 0.000 0.000 0.000 0.000
084101 Minority Affairs 146.152 500.000 386.934 500.250
084104 Minority Affairs 184.603 1,000.000 590.519 1,000.500
08601 Administration 73.035 200.000 100.653 205.000
086201 Information Technology Promotion 105.699 500.000 310.370 855.000
08 Total Recreational, Culture and Religion 1,878.933 7,000.000 5,325.109 7,363.150
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
09 EDUCATION AFFAIRS AND SERVICES

091101 Pre Primary
0921 Secondary Education Affairs and Services
091102 Primary
092101 Secondary Education
093101 General Universities/Colleges/Institutes 2,084.414 4,406.269 2,970.385 6,239.180
093102 Professional/Technical Universities/Colleges/Institutes 156.463 328.966 239.356
093120 Others 822.579 5,002.897 1,850.952 8,526.046
a- Teacher Education
b- Education Foundation
c- Special Education
d- Elementary Education
e- Miscellaneous
094101 School for Hadicaped Retard Persons
094120 Others 5,325.686 5,300.818 5,467.778
0961 Administration
096101 Secretariat/Policy/Curriculum 3,472.147 15,285.264 5,359.517 23,209.585
09 Total Education Affairs and Services 11,861.289 30,324.214 15,887.988 37,974.811
10 SOCIAL PROTECTION
1071 Administration
107101 Relief Measures
107104 Administration 1,240.432 2,620.000 1,092.031 1,300.000
107106 Draught Emergency Relief Assistance
108101 Social Welfare Measures 38,505.426 88,704.067 110,066.943 111,133.203
108103 Population Welfare Measures 147.149 350.000 412.342 350.200
108104 Zakat and Usher
2 Special Packages (Various)
25 District Programme
10 Total Social Protection 39,893.007 91,674.067 111,571.316 112,783.403
Total Development Expenditure including District
123,054.985 329,032.850 269,633.000 459,657.706
Programme
* Includes Federal Grants.
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
05 Environment Protection 49.878 1,200.000 90.375 1,200.000
07 Health 7,357.931 21,293.080 17,190.247 26,964.430
10 Social Protection (including District ADP) 39,893.007 91,674.067 111,571.316 112,783.403

*
Total Annual Development Programme (incl. District ADP) 123,054.985 329,032.850 269,633.000 459,657.706
* Includes Federal Grants.FPA and District
TOTAL DEVELOPMENT PROGRAMME
Provincial Contribution- A 85,092.920 222,500.000 179,000.000 332,165.176
Foreign Project Assistance- B 18,350.065 71,163.710 49,900.000 91,467.940
District Programme- C 11,500.000 30,000.000 28,000.000 30,000.000
Other Federal Grants- D 8,112.000 5,369.140 12,733.000 6,024.590
Total Development Expenditure (A to D) 123,054.985 329,032.850 269,633.000 459,657.706

[ 38 ]
ESTIMATES OF PUBLIC ACCOUNTS
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
SUMMARY
RECEIPTS
F ASSETS 1,047,679.475 1,010,507.930 1,290,099.193 1,419,109.111
G LIABILITIES 2,419,878.330 2,407,744.578 2,158,153.307 2,398,890.889
Total Other Receipts (Public Account) 3,467,557.805 3,418,252.509 3,448,252.500 3,818,000.000
DISBURSEMENTS
F ASSETS 1,047,703.230 1,026,826.950 1,244,914.392 1,369,405.831
G LIABILITIES 2,388,911.658 2,359,425.558 2,182,243.408 2,428,594.169
Total Other Expenditure Public Account 3,436,614.888 3,386,252.509 3,427,157.800 3,798,000.000
Net Public Account 30,942.916 32,000.000 21,094.700 20,000.000
[ 39 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
RECEIPTS
F ASSETS
F01 Cash and Bank Balances
F011 Balance with SBP (State Bank of Pakistan)

F01101 Non Food Account (Civil) 1,047,646.476 1,010,471.698 1,290,001.599 1,419,001.758
F01102 Food Account

F01104 District Account
F011 Total Balance with SBP 1,047,646.476 1,010,471.698 1,290,001.599 1,419,001.758
F014 Cash at State Bank

F01404 State Bank Deposits-Food Account
F01405 State Bank Deposits-Non-Food Account
F01406 Sate Bank Deposits-District Government
F012 Total Other Accounts 0.000 0.000 0.000 0.000
F015 Civil Departmental Balances

F01501 Civil Departmental Balances(Civil)
F01502 Civil Departmental Balances(Pub. Works)
F01503 Civil Departmental Balances(Forest) 19.491 21.738 89.255 98.180
F01512 Civil Departmental Balances(PW)

F01513 Civil Departmental Balances(Food Wing)
F01515 Others 0.022
F01601 Food Account
F015 Total Civil Departmental Balances 19.513 21.738 89.255 98.180
F01 Total Cash and Bank Balances 1,047,665.989 1,010,493.436 1,290,090.854 1,419,099.938
[ 40 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
F02 Receivable
F021 Loans and Advances
F02101 Permanent Advances (Civil)
F02113 OB Advances (Civil) 9.896 9.862 0.449 0.494
F02119 OB Advances (Civil) 3.590 4.633 7.890 8.679

Payment for Fertilizer on behalf of
F02123
PADSC,ADA
F02139 OB Advances (Forest)

F021 Total Loans and Advances 13.486 14.494 8.339 9.173
F02 Total Receivable 13.486 14.494 8.339 9.173
F05 OTHER ASSETS
F051 Deposits and Reserves
F05104 Transaction on Behalf of SBP
1 Sindh Pension Fund
2 Sindh Social Relief Fund
3 Sindh GP Investment Fund
4 Viability Gap Fund
5 People's Housing
6 Provincial Disaster Management Fund
7 SASO Pensioner's Fund
8 Sindh Coal Development Fund
9 Sindh Project Development Facility
10 Education City Fund
F05106 Inventories/Consumable
F05 Total - Investment 0.000 0.000 0.000 0.000
F Total Assets 1,047,679.475 1,010,507.930 1,290,099.193 1,419,109.111

[ 41 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
G LIABILITIES
G01 Current Liabilities
G011 Cheque Clearing Account
G011 Cheque Clearing Accounts 858,478.647 883,988.577 670,177.417 767,195.158
G011 Total Cheque Clearing Account 858,478.647 883,988.577 670,177.417 767,195.158
G02 Others- Outstanding Commitments

G021 Loans - Loans Domestic 816,990.561 813,987.884 916,480.707 1,008,128.777
G04 Other Liabilities

G041 Other Liabilities
G04101 Pension Fund Liability 0.002
G04104 Fund for IS duty allowance to Pak Rangers 965.936 2,779.607 3,057.568
G05 Control Accounts
G051 Miscellaneous
G05103 Suspense Account 56.892 47.433
G05105 Wages Clearing Account 534,462.027 546,039.428 337,081.199 365,711.569
G05106 Inter Provincial Settlement Account 7.244 14.331
Adjusting Account between Federal and
G05107 104.957 123.149
Provincial Government
G05110 State Bank Suspense 1,306.384 1,153.448 1,032.518 1,135.770
G05111 District Accounts Office Suspense 2,114.940 2,255.397
Adjusting Account between Provincial and 91.704

G05115 District Governments
G05132 Inter Provincial Settlement Account 572.665 834.438 917.882
G051 Total Miscellaneous 538,625.109 549,724.891 338,948.155 367,765.220
G05 Total Control Accounts 538,625.109 549,724.891 338,948.155 367,765.220
G06 Trust Account- Fund

G061 Provident Fund
G06103 General Provident Fund (Civil) 28,060.292 12,689.773 26,945.538 29,640.092
G06106 General Provident Fund(Forest) 91.865 32.340 85.732 94.305
G061 Total Provident Fund 28,152.157 12,722.113 27,031.270 29,734.397

[ 42 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
G LIABILITIES
G062 Benevolent Fund
Provincial Government Employees Benevolent
G06214 1,927.046 2,021.398 2,855.727 3,141.300
Fund
G06211
Fund (Forest)
District Government Employees Benevolent
G06215
Fund
G06221 Sindh Police Benevolent Fund 804.863 843.868 632.981 696.279
G062 Total Benevolent Fund 2,731.909 2,865.266 3,488.708 3,837.579
G063 Welfare Funds

G06304 Workers Welfare Fund
G061313 Workers Welfare Fund 6,556.920 3,835.301 9,394.767 10,334.244
G064 Insurance Fund

Federal Government Employees Group
G06406
Insurance Fund (Forest)
Provincial Government Employees Group
G06408 1,459.461 1,531.684 6,156.561 6,772.217
Insurance Fund
District Government Employees Group
G06411 0.152 0.149
Insurance Fund
G064 Total Insurance Fund 1,459.613 1,531.832 6,156.561 6,772.217
G06 Total Trust Account- Fund 38,900.599 20,954.512 46,071.306 50,678.437
G10 Trust Account- Other

G101 Accounts of Other Departments
G10103 Food Wing Receipts and Collection Account 0.267 0.245
G10107 Deposits of Department of Minerals Dev. 0.080 0.084

G10113 Public Works/Pak. PWD Deposit 7,030.000 6,617.693 8,889.181 9,778.099
G10118 Public Works / Pakistan PWD Deposits 0.000
G10125 Transfer between PW Offices 3.000 3.150 2.452 2.697
G10130 Transfer between Forest Officers
G10131 Forest Cheque 1,935.286 1,043.624 2,711.301 2,982.431
G10133 Other Departmental Cheques
G10137 Pre Audit- Civil Cheques
G101 Total Accounts of Other Departments 8,968.633 7,664.796 11,602.934 12,763.227

[ 43 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
G102 Accounts of Other Entities
G10207 Suspense Account

G10304 Zakat Collection Account 8.529 8.833
G10307 Other Appropriations
G104 Other Remittances

G10402 Forest Remittances 348.755 393.047 236.742 260.416
G10406 Sindh Food Department Remittances 87,920.482 61,116.460 76,579.375 84,237.313
G10407 PWD Remittances
G10408 Remittances into Treasuries 685.078 632.671 46.508 51.159
G10410 Other Miscellaneous Remittances
G10413 Sales Tax Remittances
G10414 Cash Remittances between Treasuries
G10415 SBP Remittances
G10419 Exchange Account between Civil and Defence 0.014 0.023
Exchange Account between Civil and Pakistan
G10418 0.074 0.066
Post
G10425 Cheques 114.893 84.513 126.934 139.627
G104 Total Other Remittances 89,069.296 62,226.781 76,989.559 84,688.515
G10 Total Trust Account- Others 98,046.458 69,900.410 88,592.493 97,451.742

[ 44 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
G LIABILITIES
G11 Special Deposit- Investment
G112 Other Deposit Accounts
Deposits on Account of Foreign
G11204
Mountaineering Expeditions
G11206 Deposits of Cess on Oilseeds and Oil
Deposit of Sugar Cane Development Cess
G11212
Fund
G11215 Revenue Deposit 875.804 583.827 784.108 862.519
G11216 Civil and Criminal Courts Deposits 3,337.618 3,323.448 3,351.950 3,687.145
G11217 Personal Deposit 6,663.515 8,481.593 8,242.164 9,066.380
G11218 Forest Deposits 808.511 896.310 1,307.793 1,438.572
G11220 Deposits in connection with elections 1.690 1.774 1.650 1.815
G011238 Security Deposit of Supply Cell 8.654 7.091
G11240 Security Deposit of Cashiers 0.443 2.471
G11290 Security Deposit from Contractors
Deposits of Department of Minerals
G
Development
Deposits in favour of the Chief Settlement
G11226
Commissioner
G11263 Assignment Account (IDA/IBRD) 39,176.088 39,689.016 62,616.383 68,878.021
1 39,176.088 39,689.016 62,616.383 68,878.021
G112 Total Other Deposit Accounts 50,872.321 52,985.530 76,304.048 83,934.453

G11 Total Special Deposit- Investment 50,872.321 52,985.530 76,304.048 83,934.453
[ 45 ]
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
G LIABILITIES
G12 Special Deposit- Fund
G121 Relief Funds
G12108 President's Fund for Flood Relief 1978
G12113 Governor's Relief Fund
G12114 Sindh Relief Fund
G12142 Personal Deposits
SCP Diamer Basha and Mohammad Dams
G12141 227.884
Fund
G12155 Sindh Corona virus emergency fund 9.121
G121 Total Relief Funds 9.121 227.884 0.000 0.000
G122 Welfare Fund
G12217 Sindh Orphanages Fund 11.120 11.676 0.000
G124 Development Fund
Irrigation Works Reserve for Renewal and
G12402
Replacement of Irrigation Machinery
G12417 Forestry Development Fund
Buildings/Roads Works Reserve for Renewals

G12404
and Replacement of Machinery
G124 Total Development Fund 0.000 0.000 0.000 0.000
G12704 Police Fund 157.171 164.535 148.075 162.885

G12712 Trust Interest Fund (Charitable Endowment)
G12713 Income Tax Deduction form Salaries 6,864.085 6,894.373 7,687.394 8,456.133
Income Tax Deduction from
G12714 9,354.191 8,418.607 10,282.583 11,310.841
Contractors/Suppliers
G12717 District Funds 2.131 2.861
G12718 Municipal Funds
G12722 Other Miscellaneous Fund
G12724 President Fund
G12738 National Fundfor Control of Drug ABUS
Fed. Civil Servants subscription to Service
G12741 0.032 0.035
Book
G12774 National Desaster Management Fund 0.012
G12777 Sales Tax Dedication (at Source) 600.831 482.803 681.522 749.674
G127 Total Other Funds 16,978.453 15,963.215 18,799.574 20,679.534
G12 Total Special Deposit- Fund 16,998.695 16,202.775 18,799.574 20,679.534
G Total Liabilities 2,419,878.330 2,407,744.578 2,158,153.307 2,398,890.889
F Total Assets 1,047,679.475 1,010,507.930 1,290,099.193 1,419,109.111
Total Other Receipts (Public Accounts of the Province) 3,467,557.805 3,418,252.509 3,448,252.500 3,818,000.000
Opening Balance
Account No.I 65,100.000 85,000.000 72,251.000 73,000.000
Account No.II
[ 46 ]
(Rs. in million)

2020-21 2021-22 2021-22 2022-23
DISBURSEMENT
F ASSETS
F01 Cash and Bank Balances
F011 Balance with SBP (State Bank of Pakistan)

F01101 Non Food Account (Civil) 1,047,646.476 1,026,753.703 1,244,846.196 1,369,330.816
F01102 Food Account
F01104 District Account
F011 Total Balance with SBP 1,047,646.476 1,026,753.703 1,244,846.196 1,369,330.816
F014 Other Accounts

F01405 Cash at State Bank
F01205 State Bank Deposits-Non-Food Account
F012 Total Other Accounts 0.000 0.000 0.000 0.000
F015 Civil Departmental Balances

F01501 Civil Departmental Balances(Civil)
F01502 Civil Departmental Balances(Pub. Works)
F01503 Civil Departmental Balances(Forest) 37.328 62.076 55.454 60.999
F01512 Civil Departmental Balances(PW)

F01513 Civil Departmental Balances(Food Wing)
F01515 Others 0.021
F015 Total Civil Departmental Balances 37.349 62.076 55.454 60.999
F01 Total Cash and Bank Balances 1,047,683.825 1,026,815.779 1,244,901.650 1,369,391.815
[ 47 ]
(Rs. in million)

2020-21 2021-22 2021-22 2022-23
F02 Receivable
F021 Loans and Advances
F02101 Permanent Advances (Civil) 9.899
F02119 OB Advances 9.508 3.484 3.832
F02113 Accounts with Government Servants 9.897 1.271 9.258 10.184
F02123 Payment for Fertilizer on behalf of PADC,ADA
F02139 OB Advances (Forest)
F021 Total Loans and Advances 19.405 11.171 12.742 14.016
F02 Total Receivable 19.405 11.171 12.742 14.016
F05 OTHER ASSETS
F05101 Transaction on Behalf of SBP
1 Sindh Pension Fund
2 Sindh Social Relief Fund
3 Sindh GP Investment Fund
4 Viability Gap Fund
5 People's Housing
6 Provincial Disaster Management Fund
7 SASO Pensioner's Fund
8 Sindh Coal Development Fund
9 Sindh Project Development Facility
10 Education City Fund
F04/5 Total Investments and others 0.000 0.000 0.000 0.000
F Total Assets 1,047,703.230 1,026,826.950 1,244,914.392 1,369,405.831

[ 48 ]
(Rs. in million)

2020-21 2021-22 2021-22 2022-23
G LIABILITIES
G01 Current Liabilities
G011 Cheque Clearing Account
G011 Cheque Clearing Accounts 858,379.603 850,050.623 970,347.337 1,067,382.071
G011 Total Cheque Clearing Account 858,379.603 850,050.623 970,347.337 1,067,382.071
G012 Other
G01201 Outstanding Commitments 817,021.836 814,539.311 616,455.168 708,100.685

G01204 Others 0.002
G04104 Fund for ___ duty allowance 965.936 2,779.607 3,057.568
G05 Control Accounts

G051 Miscellaneous
G05103 Suspense Account 47.996 47.456
G05104 HR Document Spiliting Account
G05105 Wages Clearing Account 534,462.027 545,749.455 317,750.968 347,652.485
G05106 Inter Provincial Settlement Account 5.533 11.600
Adjusting Account between Federal and Provincial
G05107 110.373 127.741
Government
G05108 Miscellaneous Account
G05110 State Bank Suspense 1,329.637 1,327.112 1,042.871 1,147.158
G05111 District Accounts Office Suspense 2,114.940 2,658.239
Adjusting Account between Provincial and District
G05115 81.479
Governments
G51125 Inter Provincial Settlement Account 571.258 830.256 913.282
G051 Total Miscellaneous 538,641.764 550,003.082 319,624.095 349,712.925
G05 Total Control Accounts 538,641.764 550,003.082 319,624.095 349,712.925

G061 Provident Fund
G06103 General Provident Fund (Civil) 25,953.706 19,256.078 27,472.020 30,219.222
G06106 General Provident Fund(Forest) 78.952 36.609 101.763 111.939
G061 Total Provident Fund 26,032.658 19,292.686 27,573.783 30,331.161

[ 49 ]
(Rs. in million)

2020-21 2021-22 2021-22 2022-23
G LIABILITIES
G062 Benevolent Fund
G06211
Fund(Forest)
G06214 2,393.912 1,072.130 1,873.112 2,060.423
Fund
G06215 District Government Employees Benevolent Fund
G06221 Sindh Police Benevolent Fund(Sindh Police) 870.308 912.195 757.677 833.445
G062 Total Benevolent Fund 3,264.220 1,984.324 2,630.789 2,893.868
G063 Welfare Funds

G06313 Workers Welfare Fund(Sindh) 3,439.862 4,471.737 9,798.456 10,778.302
G064 Insurance Fund
G06406 Fed Govt. Empl. Insur. Fund (FO
Provincial Government Employees Group
G06408 2,584.612 88.801 3,554.963 3,910.459
Insurance Fund
District Government Employees Group Insurance
G06411 0.152 0.149
Fund
G064 Total Insurance Fund 2,584.764 88.950 3,554.963 3,910.459

G06 Total Trust Account- Fund 35,321.504 25,837.698 43,557.991 47,913.790
G10 Trust Account- Other

G101 Accounts of Other Departments
G10104 Mint Receipts and Commection Account
G10106 Deposit of Works and Survey of Pakistan
G10111 Food Department Deposits
G10112 Sanitary Board Fund
G10113 Public Works/Pak. PWD Deposit 7,976.675 8,524.139 9,882.082 10,870.290
G10114 Supply and Development Department Deposit
G10125 Transfer between PW Offices 3.139 2.313 6.880 7.568
G10130 Transfer between Forest Officers
G10131 Forest Cheque 1,874.629 903.730 2,596.277 2,855.905
G10134 Pre Audit Cheques - Civil (Others)
G10135 Pre Audit- Civil Cheques
G10137 Pre Audit Cheques Civil A/C-II
G101 Total Accounts of Other Departments 9,854.443 9,430.182 12,485.239 13,733.763

[ 50 ]
(Rs. in million)

2020-21 2021-22 2021-22 2022-23

G10207 Suspense Account

G10304 Zakat Collection Account 8.323 10.332 1.514 1.665

G10402 Forest Remittances 323.269 385.492 257.522 283.274
G10406 Sindh Food Department Remittances 63,671.599 43,278.604 105,473.534 116,020.887
G10407 PWD Remittances 3.822
G10408 Remittances into Treasuries 3.640 47.493 549.864 604.850
G10410 Other Miscellaneous Remittances 45.245
G10414 Cash Remittances between Treasuries
G10415 SBP Remittances
G10417 Exchange Account between Civil and Civil
G10418 Exchange Account between Civil and Pak Post 0.074 0.096 126.934 139.627
G10425 Cheques 114.907 84.513
G10412 Incom Tax Remittance
G104 Total Other Remittances 64,158.734 43,800.020 106,407.854 117,048.639
G10 Total Trust Account- Others 74,021.500 53,240.534 118,894.607 130,784.068
[ 51 ]
(Rs. in million)

2020-21 2021-22 2021-22 2022-23
G LIABILITIES
G11 Special Deposit- Investment
G112 Other Deposit Accounts

G1103 Assignment Account
Deposits on Account of Foreign Mountaineering
G11204
Expeditions
G11212 Deposit of Sugar Cane Development Cess Fund
G11215 Revenue Deposit 445.885 450.746 1,195.210 1,314.731
G11216 Civil and Criminal Courts Deposits 2,970.338 2,870.807 4,098.164 4,507.980
G11217 Personal Deposit 6,558.548 8,320.301 8,296.187 9,125.806
G11218 Forest Deposits 906.321 968.441 891.721 980.893
G11220 Deposits in connection with elections 1.650 0.074 0.600 0.660
G11228 Deposit in favour of Chief Settlement Commissioner 6.326 6.959
G11238 Deposit in favour of Chief Settlement Commissioner 0.161 0.169
G11240 Security Deposit of Cashiers 0.594 0.440
G11246 Deposit a/c of grants for economi dev of rural areas
G Deposits of Department of Minerals Development

G11238 Security Deposit of Supply Cell
G11263 Assignment Account (IDA IBRD) 37,264.037 36,724.537 75,673.392 83,240.731
1 37,264.037 36,724.537 75,673.392 83,240.731
G112 Total Other Deposit Accounts 48,147.534 49,335.514 90,161.600 99,177.760
G11 Total Special Deposit- Investment 48,147.534 49,335.514 90,161.600 99,177.760

[ 52 ]
(Rs. in million)

2020-21 2021-22 2021-22 2022-23
G LIABILITIES
G12 Special Deposit- Fund
G121 Relief Funds
G12724 Prime Minister Relief Fund
G12114 Sindh Relief Fund
G12142 Other Funds 7.119 230.436
G122 Welfare Fund
G12217 Sindh Orphanages Fund 11.120 11.676
G124 Total Development Fund 11.120 11.676 0.000 0.000

G125 Education and training abroad
G12503 Worker's childern education fund
G125 Total Education and training abroad 0.000 0.000 0.000 0.000
G126 Fund for culture and heritage
G12602 Quaid - e - Azam Memorial Fund
G125 Total Education and training abroad 0.000 0.000 0.000 0.000
G127 Other Funds
G12704 Police Fund 182.496 165.816 147.028 161.731
G12712 Trust Interest Fund (Charitable Endowment)
G12713 Income Tax Deduction form Salaries 7,028.355 7,015.467 8,098.432 8,908.275
G12714 Income Tax Deduction from Contractors/Suppliers 8,668.678 8,516.854 11,446.431 12,591.074
G12717 District Funds 8.680 9.114 1.620 1.782
G12718 Municipal Funds
G12741 Fed. Civil servants subscription to services book 0.033 0.067
G12777 Sale Tax Deduction 505.498 469.366 729.492 802.441
G127 Total Other Funds 16,393.740 16,176.685 20,423.003 22,465.303
G12 Total Special Deposit- Fund 16,411.979 16,418.797 20,423.003 22,465.303
G13 Special Deposit - Grant
G131 Grant in Aid
G13115 Deposit A/c of Japanese grant
G13116 Other Foreign Grants
G131 Total Grant in Aid 0.000 0.000 0.000 0.000
G13 Total Special Deposit - Grant 0.000 0.000 0.000 0.000
G Total Liabilities 2,388,911.658 2,359,425.558 2,182,243.408 2,428,594.169
F Total Assets 1,047,703.230 1,026,826.950 1,244,914.392 1,369,405.831
Total Other Disbursement (Public Accounts of the Province) 3,436,614.888 3,386,252.509 3,427,157.800 3,798,000.000
[ 53 ]
DEVELOPMENT RESOURCES
(Rs. in million)
2020-21 2021-22 2021-22 2022-23
REVENUE COMPONENT
*
General Revenue Receipts * 949,660.672 1,208,534.895 1,210,755.889 1,438,109.608
Current Revenue Expenditure 828,700.054 1,089,372.261 1,037,190.711 1,199,445.359
Net Revenue Component 120,960.618 119,162.634 173,565.178 238,664.249
CAPITAL COMPONENT
General Capital Receipts 122.358 50,100.800 10,100.800 51,132.830

General Capital Expenditure 29,955.259 59,498.731 70,379.466 54,480.727
Net Capital Component (29,832.901) (9,397.931) (60,278.666) (3,347.897)

Surplus(+)/Deficit(-) 91,127.717 109,764.703 113,286.512 235,316.352
PUBLIC ACCOUNTS
Public Account Receipts 3,467,557.805 3,418,252.509 3,448,252.500 3,818,000.000

Public Account Disbursement 3,436,614.888 3,386,252.509 3,427,157.800 3,798,000.000
Net Public Accounts 30,942.916 32,000.000 21,094.700 20,000.000
DEVELOPMENT RESOURCES
Net Revenue Component 120,960.618 119,162.634 173,565.178 238,664.249

Net Capital Component (29,832.901) (9,397.931) (60,278.666) (3,347.897)
Net Public Accounts 30,942.916 32,000.000 21,094.700 20,000.000
Carry Over Cash Balances 65,100.000 85,000.000 72,251.000 73,000.000
Development Grants 19,182.980 5,369.140 6,302.600 6,024.590
Foreign Project Assistance 15,597.470 71,163.701 46,097.490 91,467.940
TOTAL RESOURCES 221,951.083 303,297.544 259,032.302 425,808.882
DEVELOPMMENT PROGRAMME 123,054.985 329,032.850 269,633.000 459,657.706

(+)SURPLUS/(-)DEFIT 98,896.098 (25,735.306) (10,600.698) (33,848.824)
* BE 2022-23 includes Grants of Rs.8,075 million under title Budetary Support.
[ 54 ]
Public Debt Liability of Government of Sindh Amount in Rs. Million
Loan Received
Accounts 2020- Balance as at 1st Payment During Balance as at
Development Partners During the FY
21 July 2022 the FY 2022-23 30th June 2023
2022-23
IDA/WB 12,673 286,703 15,919 28,268 299,052
ADB 8,052 130,485 10,021 31,392 151,856
IFAD 27 212 30.92 0 181
IBRD 50 18,284 57 29,486 47,713
OFID 135 - - -
Others 4,697 2,322 7,019
Jappenese 1,309 10,875 1,285 - 9,590
Foreign Funded Loan 22,246 451,255 27,313 91,468 515,411
CDL 160 596 821 (226)
SCARP (CDL) 1,151 14,640 2,746 11,893
Domestic Loans 1,311 15,235 3,568 11,668
Grand Total 23,557 466,490 30,880 91,468 527,078

[ 55 ]
Summary of Funds Managed by the Sindh Fund Management House, Finance Department, Government of Sindh Rupees in Millions
Accumulated
Total Amount Expenditure / Estimated Profit Estimated Value of
Value of Budget Budget
Inception of Released Since Releases in Transfers to be Earned Investments as on
Name of Fund Investments as Allocation Allocation
the Fund InceptionTill 2021-22 Incurred in the During the Year 30th June 2022
on 30th June 2021-22 2022-23
30th June 2021 Year 2021-22 2021-22 (Projected)
2021
1 Sindh Province Pension Fund 2002-03 36,300.00 150,697.29 14,000.00 3.20 11,054.00 175,748.09 14,000.00 14,000.00
2 Sindh Social Relief Fund 2005-06 27,042.50 7,215.44 - 7.60 5.89 7,213.74 - -
3 Sindh General Provident Invesment Fund 2007-08 19,200.00 80,692.99 2,000.00 2.60 6,813.95 89,504.33 2,000.00 2,000.00
4 Viability Gap Fund 2008-09 40,910.00 8,524.32 17,364.00 13,031.44 2,135.26 16,330.67 8,400.00 5,400.00
5 People's Housing Cell Fund 2008-09 2,965.82 680.61 - - 690.95 - -
6 Provincial Disaster Management Fund 2009-10 400.00 0.08 - - 0.01 0.09 - -
7 SASO Pensioner's Fund 2008-09 126.11 56.72 - 28.23 5.94 34.43 - -
8 Sindh Flood Relief Fund 2010-11 249.55 0.88 - - 0.22 1.10 - -
9 Sindh Coal Development Fund 2010-11 13,700.00 3,263.63 - - 295.21 3,558.84 2,000.00 1,500.00
10 Sindh Project Development Facility 2009-10 1,349.92 511.56 200.00 95.14 231.20 647.62 400.00 200.00
11 Endowment Fund for PPHI 2011-12 300.00 893.95 - - 33.04 926.99 -
12 Sindh Govt Employees Group Insurance Fund 2012-13 1,501.00 3,778.85 - - 15.70 3,794.55 -
13 Education City Fund 2011-12 0.10 0.18 - - 0.02 0.20 -
14 SPPRA Investment Fund 2013-14 41.27 72.94 - - 4.39 77.33 -
15 Investment Fund For Sindh Civil Servants Housing Foundation2013-14 5,000.00 9,890.00 - - 46.36 9,936.36 - 500.00
16 Sindh Alternative Energy Fund 2013-14 78.00 251.31 - 74.00 2.88 180.19 -
Grant Total 149,164.26 266,530.75 33,564.00 13,242.22 20,644.07 308,645.47 26,800.00 23,600.00
The above statement is made on projected basis upto 30 June 2022

Sindh Govt Budget VOLUME-I - 2022-23

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Sindh Govt Budget VOLUME-I - 2022-23

Uploaded by

Copyright:

Available Formats

.

... ... ...

...... ............ ...... ...... ...... ......

ANNUAL BUDGET STATEMENT

Annual Budget Statement is a constitutional document as

The estimates of receipts and payments included in the

SAJID JAMAL ABRO

Sr.# TABLE OF CONTENTS PAGES

List of Department-wise Expenditure ii

I- Estimates of General Revenue Receipts 01-16

II- Estimates of Current Revenue 17-29

III- Estimates of Development Expenditures 30-37

IV- Estimates of Public Accounts 38-52

VI- Public Debt Liability 54

VII- Fund Managed by Government of Sindh 55

Budget Revised Budget

TOTAL REVENUE (A=B+C) 967,154 1,213,904 1,217,058 1,444,135

Employees Related Expenses. 366,843 465,762 426,282 509,732

Development Expenditure (F) 123,053 329,033 269,633 459,658

Annual Development Program 85,091 224,500 179,000 332,165

FISCAL BALANCE (I=G+H) 46,367 (172,501) (68,670) (194,968)

General Capital Receipts 1,812 50,101 10,101 51,133

Net Food Account - State Trading (26,716) 774 (15,275) 234

Budget Estimates 2022-23

BOARD OF REVENUE 6,051 1% 11,827 14,347 201 14,548 0.85%

CHIEF MINISTER 2,459 0% 16,565 21,070 10 21,080 1.23%

COLLEGE EDUCATION 18,688 2% 26,531 26,769 6,239 33,008 1.93%

COOPERATION DEPARTMENT 403 0% 565 604 17 621 0.04%

ENERGY DEPARTMENT 17,556 2% 26,961 30,376 7,575 37,950 2.21%

ENVIRONMENT DEPARTMENT 389 0% 2,199 1,079 1,200 2,279 0.13%

FOOD DEPARTMENT* 1,231 0% 2,432 2,238 345 2,583 0.15%

HEALTH DEPRATMENT 156,450 14% 202,510 206,972 26,964 233,937 13.65%

HOME DEPARTMENT 94,268 9% 128,973 124,875 9,202 134,078 7.82%

HUMAN RIGHTS 113 0% 250 429 115 544 0.03%

INVESTMENT DEPARTMENT 1,854 0% 135 287 287 0.02%

IRRIGATION DEPARTMENT 47,268 4% 62,091 24,091 61,775 85,867 5.01%

KATCHI ABADIES DEPARTMENT 208 0% 319 286 58 343 0.02%

OMBUDSMAN FOR PROTECTION

REHABILITATION DEPARTMENT 3,318 0% 4,140 1,860 1,000 2,860 0.17%

SOCIAL WELFARE DEPARTMENT 14,720 1% 23,150 3,030 1,950 4,981 0.29%

SPECIAL INITIATIVE - 0% 173 - - 0.00%

Total (Acccount II-Food Account) 118,388 11% 150,290 177,190 177,190

TOTAL PROVINCIAL CONSOLIDATED FUND (REV.+CAPITAL)(A+B+C) 1,076,186.152 1,486,232.746 1,431,320.989 1,764,159.178

TOTAL GENERAL REVENUE RECEIPTS -A 947,970.663 1,198,999.895 1,205,959.219 1,430,034.575

Development Grants(including Other Grants) 19,182.980 5,369.140 6,302.600 6,024.590

Total General Capital Receipts (Account-I)- B 15,719.828 121,264.501 56,198.290 142,600.770

General Capital Receipts 122.358 50,100.800 10,100.800 51,132.830

B01 Direct Taxes 230,331.865 297,523.828 303,291.298 352,727.673

B011 Tax on Income 230,243.872 297,446.073 303,228.486 352,654.622

B02 Indirect Taxes 402,381.177 508,571.503 538,346.464 613,547.153

B020 Customs 101,163.217 107,220.677 131,084.695 143,373.933

Total Federal Tax Receipts 632,713.042 806,095.331 841,637.762 966,274.826

B01 Direct Taxes 3,405.560 11,311.767 4,965.000 5,000.000

B011 Tax on Income (Agriculture) 607.561 2,000.000 810.000 3,000.000

B02 Indirect Taxes 149,459.997 198,297.359 176,806.050 237,300.000

B03 Other Indirect Taxes 75,479.722 95,328.083 86,156.000 105,200.000

Entertainment Tax 40.537 335.940 41.000 0.000

Total Provincial Tax Receipts 228,345.279 304,937.209 267,927.050 347,500.000

B01 Direct Taxes (on Income and Wealth)

B020 Customs 101,163.217 107,220.677 131,084.695 143,373.933

B023 Sales Tax 258,320.484 346,352.434 355,882.628 406,140.181

B023 Total Sales Tax 258,320.484 346,352.434 355,882.628 406,140.181

B024 Federal Excise 36,908.901 47,597.432 45,230.621 56,370.419