OBJECT HEADS

[Extract from Compilation of General Financial Rules, 2005 of 92pages]

LIST OF EXISTING AND NEW OBJECT HEADS : EFFECTIVE FROM 1.4.1995

Sl. Description Code Existing Description/Definitions
No. Object Head
OBJECT CLASS-1 (Personnel Services and Benefits)
1 Salaries 01 Salaries, Salaries:- Will include pay, Allowances in
Sumptuary all forms of personnel including
Allowance Honorarium and Leave Encashment
except travel expenses (other than leave
travel concession). This object
classification will also be utilized for
recording expenditure on emoluments
and allowances of Heads of States and
other high dignitaries including
Sumptuary Allowance.

2 Wages 02 Wages Wages:- Will include wages of labourers

and of staff at present paid out of
contingencies.

3 Overtime 03 Overtime Overtime Allowance:- Is the amount paid

Allowance Allowance to a Non-Gazetted Government servant
for performing official duties beyond
office hours in addition to his working
hours.
4 Pensionary 04 Pensions, Pensionary Charges:- Will include
Charges Gratuities donations to service funds and
contributory provident funds in addition
to payments of pensions and Gratuity in
all forms to Government servants,
Members of Parliament, freedom
fighters, etc. This will, however, not
include social security expenditure such
as old age pensions etc.

5 Rewards 05 Rewards Rewards:-Will include amount paid to

Government servants only as per
schemes, if any, operative in
Ministries/Departments.

6 Medical 06 Medical Treatment Medical Treatment:- Will include amount

Treatment paid towards Medical reimbursement to
Government Servants/Pensioners.
**[Inserted vide M.F.
O.M. N0. 1/3/E.II(A)
/2004, Dt. 23.4.2004]

OBJECT CLASS-2 (Administrative Expenses)

7 Domestic Travel 11 Travel Expenses, Domestic Travel Expenses:- Will cover
Expenses Conveyance all expenses on account of travel on duty
Allowance in India including conveyance and fixed
travelling allowance but excluding leave
 travel concessions which would be part
of salaries. This will also include T.A/D.A
to non-official members on account of
travel in India.
8 Foreign Travel 12 Travel Expenses, Foreign Travel Expenses:- Will cover all
Expenses Deputation/Travel expenses on account of travel on duty
abroad of Scientists outside India including deputation of
Scientists abroad. This will also include
the expenditure on T.A. /D.A to non-
official members going on tour abroad.
9 Office Expenses 13 Office Expenses Office Expenses:- Will include all,
contingent expenses for running an
office such as furniture, postage,
purchase and maintenance of office
machines and equipment, liveries, hot
and cold weather charges (excluding
wages of staff paid from contingencies),
telephones, electricity and water
charges, stationery, printing of forms,
purchase and maintenance of staff cars
and other vehicles for office use as
distinct from vehicles for functional
purposes like ambulance, vans, etc. This
will also include POL expenses on
vehicles for office use.
10 Rents, Rates, 14 Rents, Rates, Taxes Rents, Rates and Taxes:- Will include
Taxes payment of rent for hired buildings,
municipal rates and taxes, etc. It will also
include lease charges for land.
11 Royalty 15 Royalty -
12 Publications 16 Publications Publications:- Will include expenditure
on printing of office codes, manuals and
other documents whether priced or
unpriced but will exclude expenditure on
printing of publicity material. This will
also include discount to agents on sale of
publications, etc.
13 Other 20 Hospitality/Enterta Other Administrative Expenses:- Will
Administrative inment Expenses, include expenditure on departmental
Expenses Gifts, Expenses on canteen hospitality/ entertainment
conducted tours expenses, gifts and expenditure on
conducted tours, expenditure on
conferences/ seminars/workshops, etc.
and expenditure on other training
programmes.
OBJECT CLASS-3 (Contractual Services and Supplies)
14 Supplies and 21 Materials and Supplies and Materials:- Will include
Materials Supplies, Stores expenditure on materials and supplies,
and Equipments stores and equipments, etc.

15 Arms and 22 Arms and Arms and Ammunition:- Will include

Ammunition Ammunition expenditure on arms and ammunition of
Police and other Para-Military
 Establishments.
16 Cost of Ration 23 Cost of Ration Cost of Ration:- Will include expenditure
on ration of Police and other Para-
Military Establishments.
17 POL 24 POL POL:- Will include expenditure on POL of
Police and other Para-Military vehicles. It
will also include expenditure on POL of
transport vehicles used for field
activities, but will exclude those used for
running an offices.
18 Clothing and 25 Clothing and Clothing and Tentage:- Will include
Tentage Tentage expenditure on clothing and tentage of
Police and Para-Military Establishments.
19 Advertising and 26 Advertising and Advertising and Publicity:- Will include
Publicity Publicity Commission to agents for sale and
printing of publicity material. This would
also include expenditure on exhibitions,
fairs.
20 Minor Works 27 Minor Works, Minor Works:- Will also record
Maintenance expenditure on repairs and maintenance
of works, machinery and equipment.
21 Professional 28 Payments for Professional Services:- Will include
Services professional and charges for legal services, consultancy
special services, fees, fees to staff artistes, remuneration
fees to staff artistes to the examiners, invigilators, etc., for
conducting examinations, remuneration
to casual artistes, by the All India Radio,
Doordarshan and all other types of
remunerations. It will also include
payments for services rendered, supplies
made by other departments such as
Railways, Police, etc., a distinction being
made in respect of supplies made, service
rendered for running of an office in which
case the expenditure will be recorded
under office expenses.
22 Other 30 Service or Other Contractual Service:- Will include
Contractual commitment expenditure on service or commitment
Service charges, notional charges and notional value of gifts
value of gifts received, etc.
received

OBJECT CLASS-4 (Grants etc.)

23 Grant-in-Aid 31 Grant-in-Aid -
24 Contributions 32 Contributions This will also include expenditure on
membership of International bodies.
25 Subsidies 33 Subsidies -
26 Scholarship/ 34 Scholarship/ -
Stipends Stipends
27 35 Grants for Creation
of Capital Assets
28 36 GIA Salaries
OBJECT CLASS-5 (Other Expenditure)
29 Secret Service 41 Secret Service -
Expenditure Expenditure
30 Lumpsum 42 Lump sum Lump sum Provision:- Will include
Provision Provision expenditure in respect of schemes/sub-
schemes/ organizations where the
provision does not exceed Rs.10 lakhs. In
other cases break-up by other objects of
expenditure must be given.
31 Suspense 43 Suspense -
32 Exchange 44 Exchange Variation Exchange Variations:- The difference in
Variations the rate of exchange at the time of receipt
of loan/advances from foreign sources
and repayment thereof shall be debited
under this object head under the
concerned service expenditure head.
33 Interest 45 Interest Interest:- Will include interest on capital
and discount on loans.
34 Share of 46 Central and State -
Taxes/duties Transfer of
Resources
35 Other Charges 50 Compensation Other Charges:- Will include payment out
other charges, of discretionary grants, other discounts,
payments out of customs duty compensation, awards and
discretionary prizes, etc. Any other expenditure which
grants for high cannot be classified under any of these
dignitaries, specified object heads will be debited to
discounts, customs this head.
duty
OBJECT CLASS-6 (Acquisition Of Capital Assets And Other Capital Expenditure)
36 Motor Vehicles 51 Motor Vehicles Motor Vehicles:- Include purchase and
maintenance of transport vehicles used
for functional activities (e.g. ambulance,
vans) which are distinct from those used
for running an office.
37 Machinery and 52 Machinery and Machinery and Equipment:- Will include
Equipment Equipment machinery and equipment, apparatus,
Tools & Plants etc. other than those required for the
running of an office and special tools and
plants acquired for special works.
38 Major Works 53 Major Works, Major Works:- Will be classified with
Lands and reference to financial limits as per
Buildings. classification of major works in CPWA
Code. This will also include cost of
acquisition of land and structures.
39 Investments 54 Investments -
40 Loans and 55 Loans, Advances Loans and Advances:- Will include all
Advances loans and advances granted to other
Governments, Public Sector Enterprises,
undertakings and other Government
Bodies, etc., but will exclude repayments
of borrowings.
41 Repayments Of 56 - -
Borrowings.
 42 Other Capital 60 - -
Expenditure
OBJECT CLASS-7 (Accounting Adjustments)
43 Depreciation 61 Depreciation -
44 Reserves 62 Reserves -
45 Inter-Account 63 Inter-Account Inter-Account Transfer:- Will include
Transfer Transfer transfer to and from reserve fund, etc,
write back from Capital to Revenue.
46 Write Off/Losses 64 Write Off/Losses Write Off/Losses:- Will include write off/
of irrecoverable loans, losses will include
trading losses.
47 Deduct 70 Deduct recoveries, -
Recoveries Deduct Recoveries
(Suspense)

STANDARD MINOR HEADS:

Sl.No. Standard Common Nomenclature
3-Digits Code
1 001 Direction and Administration
2 003 Training
3 004 Research
4 005 Investigation
5 010 Minimum Needs Programme
6 050 Land
7 051 Construction
8 052 Machinery & Equipment
9 150 Assistance to I.C.A.R
10 190 Assistance to Public Sector and Other Undertakings
11 798 International Co-operation
12 799 Suspense
Other Receipts,
13 800 Other Deposits,
Other Loans,
Other Grants,
Other Expenditures etc.