Chart of Accounts 809

CHAPTER - XV
Fund Element
Fund Element
Fund Source Sub Fund Budget Grant / Public Account
No. Description No. Description No. Description No. Description
C Consolidated Fund
P Public Account
Fund Element (Consolidated Fund)

Fund Source Sub Fund Budget Grant / Public Account
No. Description No. Description No. Description No. Description
Grant Number would be allocated as per the
C Consolidated Fund 1 Capital 1 Voted Current Expenditure codes provided in the Budget Book
2 Revenue 2 Voted Development Expenditure
3 Voted Capital Expenditure
4 Charged Current Expenditure
5 Charged Development Expenditure
6 Charged Capital Expenditure
199
NEW OLD
Major Function Minor Function Detailed Function Sub-Detail Function

No. Description No Description No Description No. Description No. Description
Executive and Legislative
General
Organs, Financial and Executive and Parliamentary Affairs
01 Public 011 0111 fsec Parliamentary/Legislative Affairs 1105
Fiscal Affairs, External Legislative Organs
Service
Affairs
National Assembly
1101
Senate
1102
Provincial Assembly
1103
Cabinet Division
1208
Council of Islamic Ideology
49300
President/ President's Secretariat
011102 Federal Executive 1201
Prime Minister/ Prime Minister's Office/ Chief
1202
Executive's Office
1205 Ministers (Federal)
1206 Special Assistants and Advisors
Governor/ Governor's Secretariat
011103 Provincial Executive 1203
Chief Minister/Chief Minister's Secretariat
1204
1205 Ministers (Provincial)
1206 Special Assistants and Advisors
Administrative Inspection
011104 Administrative Inspection 1207
011105 District Administration 1801 Divisional and District Administration
Transfer of Sugarcane Fund to Divisional
1803
Commissioner
1804 District Coordination Officer
32103 City District Muncipal Services
33200 Municipal Services
011106 Tehsil Administration 1807 Tehsil Municipal Officer
011107 Union Administration 56100 Admintration
Local Authority Administration and Local Authority Administration and Regulation
011108 1802
Regulation of Local Bodies
3901 Municipal Regulation
1805 Zila Council Administration
32700 Municipal Regulation
Provincial Co-ordination
011109 Provincial Co-ordination 1500
General Commission and Enquiries
011110 General Commission and Enquiries 1600
011111 Divisional Administration CS # 78
Capital Administrative And
011112 CS No. 170
Development Division
011113 Council of Common Interests CS No. 545
Others
011120 Others 1999
Financial and Currency
0112 011201 Currency 2600
Fiscal Affairs
Mint
011202 Mint 2500
2601 Cost of One Rupee Coins
2602 Cost of Two Rupee Coin
2603 Cost of Five Rupee Coins
Cost of Ten Rupee Commemorative Coins for
2604
Madir Millat year
NEW OLD

National Savings
011203 National Savings 2700
Finance Division/Department
011204 Administration of Financial Affairs 2100
Loss by Exchange on Remittances Abroad
89100
Service Charges
89200
Re-imbursement of T T Charges to Banks of
89400
Home Remittances
Tax Management (Customs, Income Tax Management - Board of Revenue, Excise
011205 2300
Tax, Excise etc) and Taxation Department
Residential Property and allied matters in
2301
Board of Revenue
011206 Accounting Services 2200 Audit and Accounts
Departmentalised Accounts Offices (e.g.) CAO
2401
Ministry of Foreign Affairs
Treasuries/District Accounts Offices
2402
2202 Accounts
011207 Auditing Services 2200 Audit and Accounts
2201 Audit
Local Fund Audit Department
2403
011208 Foreign Debt Management - Blocked BLOCKED
Sinking Fund
71901
71902 Other Appropriations
Interest on Foreign Debt
71300
Interest on Foreign Debt payable to Federal
71400
Government
Repayment of Principal - Foreign Debt payable
71800
to Federal Government
Repayment of Principal - Foreign Debt
71700
Interest on Domestic Debt payable to Federal
011209 Domestic Debt Management - Blocked 71200
Government
Interest on Domestic Debt
71100
Repayment of Principal - Domestic Debt
71600 payable to Federal Government
Repayment of Principal - Domestic Debt
71500
Floating Debt (Treasury Bills, Ways & Means
71502 Cash Credit - Accommodation Advance from
Commercial Banks)
Permanent Debt (Loans bearing Interest,
71501 Loans not bearing Interest/Expired Loans)
Pension Civil
011210 Pension Civil 2801
Payment of Pension Contribution Ex Local
011211 Information, Statistics etc 2803
Fund
Subsidies and Miscellaneous Others
011212 69000
Expenditures
011213 Pension Defence 2802 Pension Defence
Others
011250 Others 2900
Administration
0113 External Affairs 011301 Administration 4100
Diplomatic and Consular Services
011302 Diplomatic and Consular Services 4200
Other External Affairs Services Abroad
011303 Other External Affairs Services Abroad 4300
Information Sevices Abroad
011304 Information Services Abroad 4400
Services to Islamic World
011305 Services to Islamic World 4500
NEW OLD

Other Regional Co-operation
011306 Other Regional Cooperation 4600
Others
011320 Others 4900
Foreign Debt
0114 011401 Interest on Foreign Debt Correction Slip # 60
Management
Interest on Foreign Debt Payable to
011402 Correction Slip # 60
Federal Government
011403 Repayment of Principal Foreign Debt Correction Slip # 60
Repayment of Principal Foreign Debt
Payable to Federal Government
011405 Sinking Fund Correction Slip # 60
011406 Other Appropriations Correction Slip # 60
Domestic Debt
0115 011501 Interest on Domestic Debt Correction Slip # 60
Management
Interest on Domestic Debt Payable to
Federal Government
Repayment of Principal Domestic Debt-
Permanent
Repayment of Principal Domestic Debt-
Floating
Repayment of Principal-Domestic Debt
Payable to Federal Government
Foreign Economic Contribution to International Agencies
012 Foreign Economic Aid 0121 012101 Technical Assistance and Contributions 5100
Aid providing Aid
5300 Experts posted to Other Countries
Foreign Trainees in Pakistan
012102 Foreign Trainees in Pakistan 5200
012103 Commodity Aid 5400 Commodity Aid
Others
012120 Others 5900
Expenditure on Foreign Experts Assistance
82000
received from Abroad
Public Debt
013 Public Debt Transactions 0131 013101 Intrest Payment
Transactions
013102 Repayment of Debts
Transfers (Inter- To Provinces (Grants)
014 Transfers 0141 014101 To Provinces 74100
Governmental)
To Provinces (Loans)
73100
To Local Bodies (Grants) & Object Code 6460,
014102 To District Governments 74200 64602 and 64603
74500 Grants to District Government
74501 Share from Provincial Allocable Amount
Special Grants from Provincial Retained
74502
Amounts (Projects/Schemes)
To Local Bodies (Loans)
73200
014103 To TMAs (Tehsil,Town and Unions) 74600 Grants to Tehsils/Town Administration
To District Governments - Zillah Tax & Newly
014104
Other Transfers Created
74601 Share from Provincial Allocable Amount
Special Grants from Provincial Retained
74602
Amount
74603 Federal Funded Projects/Schemes
74700 Grants to Union Adminstration
014105 DERA Loans Correction Slip # 09
014106 Cantonment Boards Correction Slip # 09
014107 Union Administration Correction Slip # 114
NEW OLD

014108 District Education Authorities Correction Slip # 361
014109 District Health Authorities Correction Slip # 361
Others (Grants)
014110 Others 74900
73900 Others (Loans)
014111 Metropolitan Corporation Correction Slip # 361
014112 Municipal Corporations Correction Slip # 361
014113 Municipal Committees Correction Slip # 361
014114 Union Councils Correction Slip # 361
014115 District Councils Correction Slip # 361
014116 Town Commitees (PLGA 2019) Correction Slip# 497
014117 Tehsil Councils (PLGA 2019) Correction Slip# 497
To Financial Institutions (Grants)
0142 Transfers (Others) 014201 Transfer to Financial Institutions 74300
To Financial Institutions (Loans)
73300
To Non-Financial Institutions (Grants)
014202 Transfer to Non-Financial Institutions 74400
To Non-Financial Institutions (Loans)
73400
014203 Government Servants 73500 To Government Servants
73501 House Building Advance
73502 Motor Car Advance
73503 Motor Cycle Advance
73504 Cycle Advance
014204 Private Sector 73600 Private Sector (Cultivators)
0143 Investments 014301 Financial Institutions 72100 Financial Institutions
014302 Non-Financial Institutions 72200 Non-Financial Institutions
014303 International Financial Institutions 72300 International Financial Institutions
014304 Others 72900 Others
Personnel Establishment, Services, General Establishment Division
015 General Services 0151 015101 1301
Services Administration
015102 Human Resource Management
Services and General Administration
1302
Department
Government contribution to Benevolent Funds
2902
for Employees
Government contribution to Group Insurance
2901
for Employees
Planning
0152 Planning Services 015201 Planning 3200
3201 Planning and Development (Local Government)
Administration
015202 Population Planning Administration 43100
Others
015220 Others 43900
General (Statistics Division/Department)
0153 Statistics 015301 Statistics 6101
Statistical Office/Bureau of Statistics
6102
Population Census and Registration
015302 Population Census 6200
Pakistan Institute of Statistical Training and
015303 Statistics Training 6400
Research
Others
015320 Others 6900
Other General
0154 015401 Centralized Supply
Services
015402 Centralized Purchase and Procurement
Stationery and Printing
015403 Centralized Printing and Publishing 57500
NEW OLD

Printing at Private Press
57501
015404 Centralized Motor Vehicle Pool
015405 Centralized Data Processing Services
015420 Others
016 Basic Research 0161 Basic Research 016101 Administration
Contribution to Scientific Societies
016102 Contributions to Scientific Societies 38901
Donation to Scientific Societies.
016103 Donations to Scientific Societies 38902
Others
016120 Others 38900
Research and
Research and
Development
017 Development General 0171 017101 Atomic Energy 38800 Atomic Energy Commission
General Public
Public Services
Services
Industrial Research, Design and Industrial Research, Design and Testing
017102 57200
Testing
Marine / Biology / Zoology Marine / Biology / Zoology
017103 38600
Survey of Pakistan
017104 Survey of Pakistan 38200
017105 Pakistan Technology Board 38101 Pakistan Technology Board
017120 Others (Statistics Research etc)
Administration of
Administration of General Election Commission
018 0181 General Public 018101 Voter Registration/Elections 1104
Public Services
Services
1108 Provincial Election Authority
General Public
General Public Services not Administrative Training
019 0191 Services not 019101 Administrative Training 9100
elsewhere defined
elsewhere defined
Administrative Research
019102 Administrative Research 9200
019103 Immigration and Passport 8000 Immigration and Passport
Demarcation of Indo-Pakistan Boundary.
019120 Others 89300
89900 Others
States and Frontier Regions, Kashmir Affairs &
1403 Administration of FATA and other Special
Areas
O & M Division
1901
Women's Division
1902
1904 Ministry of Human Rights
Defence Services
Defence
- Effective Defence Affairs
02 Affairs & 021 Military Defence 0211 021101 Defence Affairs 12100
Services
Fighting Forces
12101
Administrative Services
12102
Military Farms (including Stores)
12103
General Headquarters etc.
12104
Purchase and Sale of Stores, Equipment &
12105
Animals
Release Benefits & Other Services
12106
Transportation, Conservancy, Hot Weather
12107
Establishments & Others
Military Engineering Services (including Stores)
12108
(MES)
Auxiliary Territorial Forces
12109
Air Force (including Stores & Works)
12110
Pakistan Navy (including Stores and Works)
12111
NEW OLD

Expenditure on certain measures of Inter-
12112
Services nature
Ordniance Clothing Features (including Stores)
12113
Procurement, Research & Product
12116
Defence Services Development
- Non effective Defence Services - Non effective Defence Services - Non effective
0212 021201 13000
Army
13100
Air Force
13200
Pakistan Navy
13300
Others
13900
Pensionary Charges recoverable from
13901
Government of Burma
Army Works
14100
Air Force Works
14200
Navy Works
14300
Factory Works
14400
Defence Production Works
14500
Equipment, Plant and Machinery for Navy
14600
Equipment, Plant and Machinery for Factories
14700
022 Civil Defence 0221 Civil Defence 02210 Civil Defence 26300 Civil Defence
Foreign Military
023 Foreign Military Aid 0231 023101 Foreign Military Aid
Aid
024 R&D Defence 0241 R&D Defence 024101 R&D Defence
Defence
r Defence Administration 0251 025101 Secretariat (Ministry of Defence)
Administration
Defence Division
11100
11200 Defence Production Division
Public Order
Courts
03 and Safety 031 Law Courts 0311 Law Courts 031101 Courts/Justice 21100
Affairs
Supreme Court
21102
Service Tribunal
1303
Wafaqi Mohtasib
1903
Federal Shariat Court
21103
High Court
21105
Sessions Courts
21106
Civil Courts
21107
Criminal Courts
21108
Labour Courts
21109
Labour Tribunal
21110
Courts of Small Causes
21111
1806 Zila Mohtasib
2302 Federal Tax Ombudsman (Mohtasib)
031102 Attorneys/Legal Services Newly Created
031103 Training 26400 Law/Justice Training
031104 Litigation 21200 Litigation
031105 Legal Advice 21300 Legal Advice
1109 Legal Advice and Drafting
Supreme Judicial Council
031120 Others 21101
Administrative - General and Official Trustee
21104
NEW OLD

Federal Police
032 Police 0321 Police 032101 Federal Police 22100
Provincial Police
032102 Provincial Police 22200
Local Police
032103 District Police 22300
032104 Motorway/Highway Police Newly Created
Provincial Border Forces
032105 Provincial Border Forces 22400
Frontier Watch and Ward
032106 Frontier Watch and Ward 22500
Coast Guards
032107 Coast Gaurds 22600
Anticorruption Establishment
032108 Economic Crime Investigation 1404
032109 Immigration and Passport 8000 Immigration and Passport
Administration
032110 Narcotics Control Administration 25100
032111 Training 26100 Police
032112 Police Laboratory Newly Created
Other Civil Armed Forces
032113 Other Civil Armed Forces 22700
032114 Anti-Terrorism Newly Created
032115 Provincial Public Safety Commission 22801 Provincial Public Safety Commission
032116 District Public Safety Commission 22802 District Public Safety Commission
032117 National Public Safety Commission Correction Slip # 28
032118 Provincial Levies Correction Slip # 138
032119 Provincial Constabulary Correction Slip # 139
Others
032150 Others 22900
Others
29900
Administration
033 Fire Protection 0331 Fire Protection 033101 Administration 24100
Operational Expenses
033102 Operations 24200
Fire Protection
39500
Civil Defence Training
033103 Training 26300
Others
033120 Others 24900
Prison
Prison Administration and Jails and Convict Settlements
034 0341 Administration and 034101 Jails and Convict Settlement 23100
Operation
Operation
Jails
034102 Training 26200
Others (other places of Detention and Other places of Detention and Correction
034120 23200
Correction)
R&D Public Order and R&D Public Order
035 0351 035101 R&D Public Order and Safety Correction Slip # 28
Safety and Safety
Administration of Public Home Department
036 0361 Administration 036101 Secretariat/Administration 1402
Order
Interior Division
1401
Justice Division Law Department
1106
General Economic,
Economic General Economic Economic Affairs
04 041 Commercial and Labor 0411 041101 Administration of Economic Affairs 3100
Affairs Affairs
Affairs
Anthropological, Archaeological and Anthropoligical, Archaeological and other
041102 38400
other Sociological Survey Sociological Survey
Geological Survey
041103 Geological Survey 38500
Meterology
041104 Meteorology 38700
Others
041150 Others 51900
Commercial Trade Commission and Agents Trade Commission and Agents
0412 041201 3302
Affairs
Import and Export Control
041202 Import and Export Control 3304
Export Promotion Bureau
041203 Export Promotion 3305
Cotton Trade Promotion
041204 Cotton Trade Promotion 3306
External Exhibition and Fairs
041205 External Exhibitions and Fairs 3308
Rice Export Promotion
041206 Rice Export Promotion 3307
NEW OLD

Other Commercial Functions
041207 Other Commercial Functions 3309
Trade and Commercial Offices
3303
Regulation of Insurance
041208 Regulation of Insurance 3400
Regulation of Companies
041209 Regulation of Companies 3500
Regulation of Stock Exchange/Security Regulation of Stock Exchange/Security
041210 3600
Exchange Authority Exchange Authority of Pakistan
Regulation of Restrictive Practices Regulation of Restrictive Practices (Monopoly

041211 3700
(Monopoly Control) Control Authority)
Weights and Measures, Trademarks and
041212 Trademarks, Patents and Copyrights 3800
Patent Rights
On Cotton Textile Export
041213 Subsidies 64101
Rebate
64100
Reimbursement of Losses of Cotton Export
64200
Commerce
041214 Administration 3301
Others
041250 Others 3900
General Labour
0413 041301 General Labor Affairs
Affairs
Employment Exchanges
041302 Employment Exchange 47400
Vocational and Manpower Training
041303 Manpower and Vocational Training 44500
Regulation of Man-management
041304 44200 Regulation of Man-management Relations
Relations
Participation in International Labour Forums
44300
Industrial Safety (Inspection of Boilers, Industrial Safety (Inspection of Boilers,
041305 57400
Explosives) Explosive, etc.)
Emigration Promotion
041307 Emigration Promotion 44400
Minimum Wages Board
041308 Wage Regulation 44600
Labour Welfare Activities
041309 Labour Welfare Measures 47300
Administration
Others
041350 Others 44900
0414 State Trading 041401 Food (Wheat) 81100 Food (Wheat)
041402 Fertilizer 81200 Fertilizer
041403 Medical Stores 81300 Medical Stores
041404 Coal 81400 Coal
041405 Diplomatic Cars 81600 Diplomatic Cars
041406 Tractors 81700 Tractors
041407 Others 81900 Others
Agriculture, Food, Irrigation, Administration/Land Commission Administration/Land Commission
042 0421 Agriculture 042101 51100
Forestry and Fisheries
Land Management (Land Record and
Land Management (Land Record and
042102 Colonization) 51200
Colonization)
51202 Land Revenue and Estate Department
Agricultural Research and Extension Agricultural Research and Extension Services
042103 51300
Services
51301 Form Water Management
51302 Soil Fertility
51303 Soil Conservation
Agricultural Census/Statistics
6300
Plants Protection and Locust Control Plants Protection and Locust Control
042104 51400
Storage Facilities Storage Facilities
042105 51500
Animal Husbandry Animal Husbandry
042106 51600
Co-operation
042107 Co-operation 51901
NEW OLD

Fertilizer
042108 Subsidies 62100
Seeds
62200
Cotton
62400
Others
62900
Tubewells
62300
Co-operative Schemes
62500
042113 Information and Statistics 51902 Registration Office
042150 Other Services
Administration Administration
0422 Irrigation 042201 52100
52101 Productive
52102 Unproductive
37000 DERA Program
37100 DERA Progam (Local Government)
Irrigation Dams Irrigation Dams
042202 52200
52201 Productive
52202 Unproductive
Canal Irrigation Canal Irrigation
042203 52300
52301 Canal Irrigation - Productive
52302 Canal Irrigation - Unproductive
Tubewells Tubewells
042204 52400
52401 Tubewells - Productive
52402 Tubewells - Unproductive
Equipment Machinery Workshops Equipment Machinery Workshops
042205 52500
Equipment Machinery Workshops - Productive
52501
Equipment Machinery Workshops -
52502
Unproductive
Irrigation, Research and Design Irrigation, Research and Design
042206 52600
Irrigation, Research and Design - Productive
52601
Irrigation, Research and Design - Unproductive
52602
Botanical/Soil Survey
38300
Others
042250 52800 Suspense
Others Irrigations - Productive
52901
Land Reclamation 52902 Unproductive
0423 042301 53100
Waterlogging and Salinity Control Waterlogging and Salinity Control
042302 53200
Others Others
042350 53900
Preservation of Wildlife and Control of Preservation of Wildlife and Control of Hunting
0424 Forestry 042401 47600
Hunting
Forestry
042402 Forestry 51700
042403 Conservancy and Works
042450 Others
Fisheries
0425 Fishing 042501 Administration 51800
042520 Others
0426 Food 042601 Administration 31100 Administration
Food
042602 Subsidy 61000
Wheat
61100
Sugar
61300
Salt
61400
Edible Oil
61200
NEW OLD

Others
61900
042650 Others
Coal and other
043 Fuel and Energy 0431 Solid Mineral 043101 Administration
Fuels
Petroleum and
0432 043102 Coal and other Solid Mineral Fuels 57601 Exploration of Coal and Mineral
Natural Gas
Administration
Petroleum and Natural Gas
043202 Petroleum and Natural Gas 54500
0433 Nuclear Fuels 043301 Administration
Electricity - Nuclear
54400
0434 Other Fuels 043401 Administration
Kerosene
043420 Other Fuels (Kerosine) 63100
0435 Electricity - Hydal 043501 Administration

Electricity - Hydel
043502 Electricity - Hydal 54200
Electricity -
0436 043601 Administration
Thermal
Electricity - Thermal
043602 Electricity - Thermal 54300
043603 Non-Electric Energy
0437 Administration 043701 Administration 54100 Administration
Other Energy Promotion Programmes Other Energy Promotion Programmes
0438 Others 043801 54600
Others
043820 Others 54900
Industrial Estates and Miscellaneous Support
044 Mining and Manufacturing 0441 Manufacturing 044101 Support for Industrial Development 57300
for Industrial Development
Subsidy on Manufacture On Manufacture
044102 64102
044105 Administration 57100 Administration
Others
044120 Others 57900
Sindh Small Industries and Handicrafts
59901
Development Corportations
Mining of Mineral Resources other than Mineral Resources
0442 Mining 044201 57600
mineral fuel
044202 Inspections
044203 Administration
Industries & CS No.
0444 044401 Administration
Production 176
Administration
045 Construction and Transport 0451 Administration 045101 Administration 31100
Administration
0452 Road Transport 045201
Highways, Roads and Bridges
045202 Highways, Roads and Bridges 31200
31201 Highways
31202 Roads and Bridges
31203 District Roads
Road Transport
045203 Road Transport 58300
045204 Information and Statistics
Grants, Loans, Subsidies for
045205 Construction and Operation of Road
Transport System
045206 Streats and Lanes Correction Slip # 114
045207 Transport stands and terminals Correction Slip # 114
045220 Others 31800 Suspense
Ports and Shipping Ports and Shipping
0453 Water Transport 045301 58700
NEW OLD

Lighthouses and Lightships Lighthouses and Lightships
045302 58800
Administration
Waterways
31300
Railway
0454 Railway Trasport 045401 Railway Trasport 58200
Civil Aviation Civil Aviation
0455 Air Transport 045501 58600
Pipelines and
0456 045670 Pipelines and other Transport
other Transport
Construction Administration
0457 045701 Administration 31100
(Works)
Buildings and Structures
045702 Buildings and Structures 31400
Others
045720 31800 Suspense
046 Communications 0461 Communications 046101 Administration
Post Offices Post Offices
046102 58400
Telegraph and Telephone Telegraph and Telephone
046103 58500
046104 Wireless and Satellite Communications
046105 Administration of Post Offices Correction Slip # 104
Others Others
046120 58900
Distributive
Weights and Measures Weights and Measures Trademarks and Patent
047 Other Industries 0471 Trades, Storage, 047101 3800
Rights
Warehouses
047102 Price Control
047103 Bonded Warehouse
0472 Other Industries 047201 Hotels and Restuarants
Tourism
047202 Tourism 59100
047203 Multipurpose Development Projects
Others Others
047220 59900
R&D Economic
048 R&D Economic Affairs 0481 048101 R&D General Economic
Affairs
048102 R&D Agriculture, Forestry, Fisheries
048103 R&D Fuel and Energies
R&D Mining, Manufacturing,
048104
Construction
048105 R&D Transport
048106 R&D Communications
048107 IT Development Department
048120 R&D other Industries
Environment Waste
05 051 Waste Management 0511 051101 Refuse Disposal
Protection Management
051102 Refuse Collection and Transportation Correction Slip # 114
Disposal of Hospital, Hazardous and
Chemical Waste etc.
Grants, Loans and Subsidies for Waste
Management
051105 Slaughter House Correction Slip # 114
Waste Water
052 Waste Water Management 0521 052101 Sewerage System 32400 Public Health Engineering
Management
Works - Rural
052102 Works (Rural) 32300
Works - Urban
052103 Works (Urban) 32200
Grants,Loans and Subsidies for Waste
052104
Water Management
Surface Drainage/ Street Drainage/
Storm Water Drainage
NEW OLD

052106 Waste Water Disposal Stations Correction Slip # 114
052107 Waste Water Treatment Correction Slip # 114
Pollution Environment Control
053 Pollution Abatement 0531 053101 Environment Protection 47700
Abatement
Grants,Loans and Subsidies for
053102
pollution abatement
054 R&D Environment 0541 R&D Environment 054101 R&D Environment
Administration of
Administration of
055 0551 Environment 055101 Administration
Environment Protection
Protection
056 Others 0561 Others 056101 Others
Housing and
Housing Administration
06 Community 061 Housing Development 0611 061101 Administration 45100
Development
Amenities
Low Cost Housing
061102 Low Cost Housing 45200
Other Housing Facilities
061103 Other Housing Facilities 45300
061104 Grants, Loans and Subsidies
Others
061120 Others 45900
45800 Suspense
Urban Administration
062 Community Development 0621 062101 Administration 36100
Development
39800 Adminstration (EDO Community Development)
062102 Planning of Community Services 39901 Community Organization
062103 Urban Planning 36200 Town Planning
Plantation and Preservation of Trees in Urban
062104 Plantation of Trees in Urban Areas 39200
Areas
Others
062120 Others 36900
Rural
0622 062201 Rural Planning
Development
Rural Works Programme Rural Works Programme
062202 56200
Integrated Rural Development
Integrated Rural Development Programme
062203 Programme 56300
Agrovilles Agrovilles
062204 56400
062205 Poverty Alleviation Program 56300
062206 56100
Others Others
062220 56900
Administration
063 Water Supply 0631 Water Supply 063101 Administration 32100
063102 Works (Construction) and Operations 32400 Public Health Engineering
063103 Grants,Loans and Subsidies
063104
063105 Water Sources Development & Storage Correction Slip # 114
063106 Waste Treatment Correction Slip # 114
Waste Supply Network (Transportation
063107 & Distribution from Source to Correction Slip # 114
Consumer
Others
063120 Others 32900
32800 Suspense
Street Lighting
Street Lighting Affairs and
064 0641 Affairs and 064101 Administration
Services
Services
Street Lighting and Municipal Services
64102 Street Lighting 33000
NEW OLD

Trafic Planning,
0642 Trafic Enginering Correction Slip # 114
and Management
R&D in
R&D in Community
065 0651 Community
Amenities
Amenities
Administration of
Administration of Housing Housing and
066 0661 066101 Administration
and Community Amenities Community
Amenities
Medical Products,
Medical Products, Medical Products, Appliances and
07 Health 071 0711 Appliances and 071101
Appliances and Equipment Equipment
Equipment
Drug Control
071102 Drug Control 42700
General Medical
072 Outpatients Services 0721 072101 General Medical Services
Services
Specilized Medical
0722 072201 Specilized Medical Services
Services
0723 Dental Services 072301 Dental Services
Paramedical
0724 072401 Paramedical Services
Services
General Hospital General Hospitals and Clinics
073 Hospital Services 0731 073101 General Hospital Services 42200
Services
42203 District Hospitals
42204 Basic Health Unit and Rural Health Center
42205 Public Health - Local Government
073102 District Headquarter Hospitals NEW c.s. # 131
073103 Tehsil Headquarter Hospitals NEW c.s. # 131
073104 Rural Health Centers NEW c.s. # 131
Basic Health Units/ Dispensaries/
073105 NEW c.s. # 131
Clinics etc.
Special Hospital Special Hospital Services (Mental Mental Hospitals
0732 073201 42300
Services Hospital)
Medical and
Mother and Child Health
0733 Maternity Centre 073301 Mother and Child Health 42400
Services
Nursing and
Nursing and Convalecent Home
0734 Convalecent 073401
Services
Home Services
Public Health Anti-Malaria Programme
074 Public Health Services 0741 074101 Anti-Malaria 32600
Services
Nutrition and other Hygiene Nutrition and other Hygienic Programmes
074102 32500
Programmes
074103 Anti-Tuberculosis
Chemical Examiner and Health Laboratories
074104 Chemical Examiner and Laboratories 42600
EPI (Expanded Program of
074105
Immunization)
Preparation and Dissemination of
074106
Information on Public Health matters
Others (other Health Facilities and Other Health Facilities and Preventive
074120 42500
Preventive Measures) Measures
42900 Others
NEW OLD

Research and Development of Unani
075 R&D Health 0751 R&D Health 075101 R&D of Unani Medicines 42800
Medicines
075102 Specific Health Research Projects 42901 Specific Health Research Project
076 Health Administration 0761 Administration 076101 Administration 42100 Administration
Recreation,
Recreational and Sporting Recreational and Stadium and Sports Complexes
08 Culture and 081 0811 081101 Stadium and Sports complexes 46100
Services Sporting Services
Religion
46303 Sports Department
Youth Affairs
081102 Youth Affairs 46302
Zoo and other Entertainment Places
081103 Zoo and other Entertainments Services 39600
Grants to Sports Organisation
081104 Grants to Sports Organisations 46200
081106 Parks, Playgrounds and Open Spaces Correction Slip # 114
Others
081120 Others 46900
Holding of Fairs and Shows
082 Cultural Services 0821 Cultural Services 082101 Holding of Fairs and Shows 39100
National Celebrtaions
082102 National Celebrations 39300
Community Centres
082103 Community Centres 39400
Promotion of Cultural Activities
082105 Promotion of Cultural Activities 46300
46301 Culture, Sports
Others
082120 Others 39900
Broadcasting and
083 Broadcasting, Publishing 0831 083101 Grants for Broadcasting and Publishing 34000 Broadcasting Services
Publishing
35000 Television Services
Films, Censorship and Publications Films, Censorship and Publications
083102 7200
Publicity Publicity
083103 7300
Public Relations Public Relations
083104 7400
Others
083120 Others 7900
Administration
084 Religious Affairs 0841 Religious Affairs 084101 Administration 49100
Pilgrimage
084102 Pilgrimage 49400
Auqaf
084103 Auqaf 49200
Minorities Affairs
084104 Minority Affairs 49500
Religious and other Charitable Religious and Charitable Institutions
084105 49600
Institutions
084106 National Harmony CS 190 CS 190
Others
084120 Others 49900
R&D Recreation,
R&D Recreation, Culutre
085 0851 Culutre and 085101 R&D Recreation, Culutre and Religion
and Religion
Religion
Administration of
Administration of
Information, Information Division/Department
086 Information, 0861 086101 Administration 7100
Recreation and
Recreation,Culutre
Culutre
Information
0862 Technology 086201 Information Technology Promotion 7501 Information Technology Promotion
Development
086202 Database 7502 Database
Pre-Primary and
Education Pre-Primary and Primary
Primary Education
09 Affairs and 091 Education Affairs and 0911 091101 Pre-Primary
Affairs and
Services Services
Services
NEW OLD

Primary Education
091102 Primary 41500
41503 Boys Schools District Government
41504 Girls Schools District Government
Administration
Others
091120 Others 41900
Secondary
Secondary Education Secondary Education
092 0921 Education Affairs 092101 Secondary Education 41400
Affairs and Services
and Services
41401 Middle Schools
41402 High Schools
41403 Boys Schools District Government
41404 Girls Schools District Government
Administration
Others
092120 Others 41900
Tertiary Education
Tertiary Education Affairs General Universities / Colleges / General Universities / Colleges / Institutes
093 0931 Affairs and 093101 41200
and Services Institutes
Services
Professional/Technical
Professional / Technical Universities /
093102 41300 Universities/Colleges/Institutes
Colleges / Institutes
Administration
Others
093120 Others 41900
Education
Education Services not School for Handicapped / Retarded Schools for Handicapped/Retarded Persons
094 0941 Services not 094101 41600
definable by Level Persons
definable by Level
Others
094120 Others 41900
Subsidiary
Subsidiary Services to Archives Library and Museums
095 0951 Services to 095101 Archives Library and Museums 41700
Education
Education
Student's Hostels
095102 Student's Hostels 41800
Others
095120 Others 41900
Administration
096 Administration 0961 Administration 096101 Secretariat / Policy / Curriculum 41100
096102 Sindh Education Reform Programme Correction Slip # 81
Education Affairs
Education Affairs and
and Services not Others
097 Services not elsewhere 0971 097120 Others 41900
elsewhere
Classified
Classified
Pakistan Canada Debt Conversion on
Education
Education Sector
Primary Schools under Education Primary Schools under Education Sector
0972 Reforms Program 097201 41505
Sector Reforms Progam Reforms Progam
(ESRP)
Primary Schools attached with Higher
Primary Schools attached with Higher
097202 Secondary Schools under ESPR 41506
Secondary Schools under ESPR Program
Program
Social Sickness and
10 101 Sickness and Disability 1011 101101 Sickness and Disability
Protection Disability
102 Old age 1021 Old age 102101 Old Age Benefits
103 Survivors 1031 Survivors 103101 Survivors
Family and
104 Family and Children 1041 104101 Shelter for the Homeless (Darul-Aman)
Children
105 Unemployment 1051 Unemployment 105101 Unemployment
106 Housing 1061 Housing 106101 Housing
Relief Measures Relief Measures
107 Administration 1071 Administration 107101 48100
NEW OLD

Rehabilitation and Resettlement Rehabilitation and Resettlement
107102 48200
Refugees Relief Refugees Relief
107103 48300
Administration
Flood Control and Drainage
107105 Flood Control and Drainage 52700
52701 Flood Control and Drainage - Productive
52702 Floods control and Drainage - Unproductive
107106 DERA Progam Local Government 37100 DERA Program Local Government
Others Others
107120 48900
Social Welfare Measures and Grants
108 Others 1081 Others 108101 Social Welfare Measures 47200
Welfare of Pakistani's Abroad
108102 Welfare of Pakistanis Abroad 47500
Population Welfare Measures
108103 Population Welfare Measures 43200
108104 Zakat and Ushr 49800 Zakat & Ushr Government of Punjab
108105 Baitul Mal 49700 Punjab Baitul Mal
108106 National Internship Programme (NIP) Correction Slip # 25
Others (e.g. Distribution of Winter Clothing)
108120 Others (Distribution of Winter Clothes) 47900
CHAPTER - II
Entity Element of Federal Government
Gove
rnme Minist Divisi Attached
nt ry on Department
Code Name Code Name Code Name Code Name
Federal
F Government F01 Cabinet Secretariat F011 Cabinet Secretariat DCS1 Department of Communication Security
DSF1 Department of Stationery and Forms
DOA1 Department of Archives
FM01 Federal Ministers
SA01 Special Assistants
MS01 Main Secretariat
CP01 Car Pool
IB01 Intelligence Bureau
NDC1 National Documentation Centre
RRW1 Relief & Repatriation Wing
IPCW Inter-Provincial Coordination Wing, Islamabad
FLC1 Federal Land Commission
NLA1 National Language Authority
SAO1 Special Assistant Offices
PAW1 Political Affairs Wing
FACC Federal Anti-Corruption Committee, Islamabad
CDA1 Capital Development Authority
PSD1 President's Secretariat
NAB1 National Accountability Bureau
PPRA Public Procurement Regularity Authority
RDW1 Rural Development Wing CS 159
PMS1 Prime Minister Secretariat CS 250
STZA Special Technology Zone Authority CS. No. 540
Establishment
F012 Division STI1 Secretariat Training Institute
MSW1 Management Services Wing
SWO1 Staff Welfare Organization
SEC1 Estabilishment Secretariat
SRC1 Services Reforms Commission
SRB1 Services Review Board
CSA1 Civil Services Academy
PAC1 Pakistan Administrative College
NIPA National Institute of Public Administration
29
GIF1 Group Insurance Fund
MPCC Multi-Purpose Community Centre
CC01 Community Centre
DCC1 Day Care Centre
SWOL Staff Welfare Organization's Library
TT01 Trade Training
SNC1 Sports & Culture
CA01 Cultural Activities
CSRF Central Staff Relief Fund
HH01 Holiday Homes
HWW1 Hostel for Working Women
SWD1 Staff Welfare Department
LIH1 Ladies Industrial Home
VTC1 Vocational Training Centre
STCW Secretariat Training Centre for Women
ARD1 Academy for Rural Development
FPS1 Federal Public Service Commission
PPA1 Pakistan Public Administration Research
CRD1 AHK National Centre for Rural Development CS No. 260
F013
Capital Administrative
And Development
F014 Division CADD CADD Secretariat CS 170
SECA Diretor General of Special Education CS 169
DOL2 Department of Libraries CS 173
DTS3 Department of Tourist Services CS 175
FGPC Federal Goverment Poly Clinic Islamabad CS 179
PEP1 Pakistan Envoirmental Protection Agency CS 179
DWED Directorate of Workers Education CS 181
FMDC Federal Medical & Dental College, Islamabad CS 183A
FDE1 Federal Directorate of Education CS 255
CDA2 Capital Development Authority CS 334
Climate Change
F015 Division CCS1 Climate Change Division CS 251
PEP3 Pakistan Enviromental Protection Agency CS No. 259
F016 Aviation Division AS01 Aviation Secretariat CS 251
PMD2 Pakistan Meteorological Department CS NO. 272
ASFH Headquarters of Airports Security Force CS No. 277
National Security
F017 NSCS National Security Committee Secretariat CS No. 274
Division
30
Poverty Alleviation &

F018 PASS Poverty Alleviation & Social Safety Secretariat CS 445
Social Safety Division
Council of Common
F019 CCIS Council of Common Interests Secretariat CS No. 545
Interests Division
31
Ministry of Commerce
F02 and Textile F021 Commerce Division CB01 Cotton Board CS 251
ATAC Appellate Tribunal for Anti Dumping Cases
SEC2 Commerce Secratriat
NTC1 National Tariff Commission
EDF1 Export Development Fund
ATTP Liaison Office Afghan Transit Trade
CSIS Commercial Section
PTOC Pakistan Trade Office, Copenhagen
PTOR Pakistan Trade Centre, Rotterdam
CGPD Consulate General of Pakistan, Dubai
CGPH Consulate General of Pakistan, Hong Kong
CGPM Consulate General of Pakistan, Montreal
CGPS Consulate General of Pakistan, Sydney
CGPL Consulate General of Pakistan, Los Angeles
PMPG Permanent Mission of Pakistan, Geneva
FTIP Foreign Trade Institute of Pakistan
DII1 Department of Insurance, Islamabad
DIK1 Department of Insurance, Karachi
TMR1 Trademarks Registry, Lahore
EPB1 Export Promotion Bureau
TNCO Trade and Commercial Offices
AQD3 Animal Quarantine Department CS 171
DPP2 Department of Plant Protection CS 186
FIOM Federal Insurance Ombudsman CS 249
TDRO Trade Dispute Resolution Organization CS 256
F022 Textile Division TIS1 Textile Industries Secretariat CS 251
TCOR Textile Commissioner Organization CS 395
Ministry of Communication
F03 Communication F031 Division PPOD Pakistan Post Office Department.
NHD1 National Highways and Pakistan Motorways
SEC3 Communication Secretariat
PIA1 Pakistan International Airlines
NTRC National Transport Research Centre, Islamabad
NHA1 National Highways Authority
CMTC Construction Machinery Training Centre
NMTA National Mass Transit Authority
PSEB Private Software Export Board
PPSC Pakistan Postal Services Corporation
SCO1 Special Communication Organization
RT01 Road Transport
Ministry Of Culture, Culture, Sports &
F04 Sports & Youth Affairs F041 Youth Affairs Division DOAR Department of Archeology
ANM1 Archaelogy and Museums
32
CBFC Central Board of Film Censors
SMDI Sports Department
F05 Ministry of Defence F051 Defence Division DMLC Directorate of Military Lands and Cantonments
FGED Federal Government Educational Institutions
PMAD Pakistan Military Accounts Department
OSGP Office of the Surveyor General of Pakistan
PASB Pakistan Armed Services Board
ARMY Army
AF01 Airforce
PN01 Pakistan Navy
MSA1 Maritime Security Agency
PMD1 Pakistan Meteorological Department
HASF Headquarters of Airports Security Force
MTGY Meteorology
SOP1 Survey of Pakistan
DS01 Defence Services
OTHE Others
Education, Training
Ministry of Federal and Standards in
Education, and Higher Education Directorate of Federal Government Education CS 251
F06 Professional Training F061 Division DFGE Institutions CS No. 293
EDU1 Education Department
DOL1 Department of Libraries
CCO1 Central Copyright Office
FGCF Federal Government Educational Institutions
Federal Education
and Professional
F062 Training DGS1 Diectorate General of Special Education CS No.426
F07 Ministry of Environment F071 Environment Division NCCW National Council for Conservation of Wildlife
PEPA Pakistan Evnvironmental Protection Agency
PFI1 Pakistan Forest Institute
ZSP1 Zoological Survey of Pakistan
Ministry of Finance,
Revenue, Economic ENER National Energy Conservation Centre (ENERCON)
Affairs, Statistics and
F08 Privatization F081 Finance Division CDNS Central Directorate of National Savings CS 251
DCLA Department of Corporate Law Authority
AGP1 Auditor General of Pakistan
CGA1 Controller General of Accounts
SDD1 Servicing of Domestic Debt
PEN1 Pension
FDIV Finance Department
33
F082 Revenue Division CBR1 Central Board of Revenue
Planning &
F083 Development Division PC02 Planning Commission CS 132
TPO2 Town Planning Offices CS 132
Economic Affairs
F084 Division EAS1 Economic Affair Secretariat CS 251
F085 Statistics Division SS02 Statistics Secretariat CS 251
F086 Privatization Division PS01 Privatization Secretariat CS 251
Ministry of Food, Food, Agriculture and Agriculture & Livestock Products Marketing &
F09 Agriculture & Liveststock F091 Livestock Division ALPM Grading
DPP1 Department of Plant Protection
FID1 Fertilizer Imports Department
DGF1 Directorate General of Food
FSCN Federal Seed Certification & Registration
DFAC Directorate of Food Accounts
SSP1 Soil Survey of Pakistan
AQD1 Animal Quarantine Department
DMF1 Directorate of Marine Fisheries, Karachi
AR01 Agriculture Research
PP01 Plant Protection
OAS1 Other Agricultural Services
SW01 Subsidy on Wheat
LK01 Livestock
FS01 Fisheries
Ministry of Foreign Foreign Affairs
F10 Affairs F101 Division PMA1 Pakistan Missions Abroad
F11 Ministry of Health F111 Health Division DCHE Directorate of Central Health Establishment
DMC1 Directorate of Malaria Control
DTC1 Directorate of Tuberculosis Control
JPMC Jinnah Postgraduate Medical Centre
National Institute of Malaria Research & Training,
NIMR Lahore
NICH National Institute of Child Health
PIMS Pakistan Institute of Medical Sciences, Islamabad
MSE1 Medical Services
PH01 Public Health
NHL1 National Health Laboratories
Ministry of Housing and Housing and Works Director General, Pakistan Public Works
F12 Works F121 Division DGPW Department
EO01 Estate Office
NHAY National Housing Authority
CW01 Civil Works
FL01 Federal Lodges
34
Ministry of Industries Industries and
and Production & Production & Special
F13 Special Initiatives F131 Initiatives Division DOS1 Department of Supplies
DOE1 Department of Explosives
PO01 Patent Office, Karachi
IND1 Industries
PW01 Production Wing
Information,
Ministry of Information, Broadcasting and
Broadcasting and National Heritage
F14 National Heritage F141 Division PID1 Press Information Department CS 251
National History and
Literary Heritage
F142 Division IBD1 Information & Broadcasting Department
PBC1 Pakistan Broadcasting Corporation
DGFM Director General of Films and Publications
DRR1 Directorate of Research and Reference
DGPN Director General, Pakistan National Centres
Directorate of Publications, Newsreels &
DPND Documentaries
ISA1 Information Services Abroad
PNC1 Pakistan National Centres
Implementation Tribunals of Newspapers
ITN1 Employees CS 196
NLOP National Library of Pakistan CS No 362
DOL4 Department of Libraries CS No.441
NLPD National Language Promotion Department CS No.441
DOAM Department of Archeology and Museums CS No.441
Ministry of Interior and
F15 Narcotics Control F151 Interior Division DGIP Director General of Immigration and Passports CS 251
HRO1 Head Quarters of the Registration Organization
Office of the Cheif Commissioner Islamabad Capital
OCCI Territory, Islamabad
Director General Islamabad Capital
DGCD Territory, Islamabad
MCID Metropolitan Corporation Islamabad CS 355
Narcotics Control
F152 Division NCS1 Narcotics Control Secretariat CS 251
ANF2 Anti Norcotics Force CS 255
Ministry of Kashmir Kashmir Affairs and
Affairs and Gilgit- Gilgit-Baltistan
F16 Baltistan F161 Division OANA Office of the Administrator for Northern Areas CS 251
35
TCC1 The Chief Courts, Northern Areas
OCFR Office of the Commandant Frontier Region
FR01 Frontier Region
FC01 Frontier Constabulary
FATA Federally Administered Tribal Areas
ARE1 Afghan Refugees
NA01 Northern Areas
Fedearl Government Educational Institutions
FGNA Northern Area
Ministry of Labour, Labour, Manpower
Manpower & Overseas and Overseas
F17 Pakistanis F171 Pakistanis Division NIRC National Industrial Relations Commission
LMDI Labour and Manpower Department
Implementation Tribunals of Newspapers
ITNE Employees
Bureau of Immigration and Overseas
BIOE Employment
NTB1 National Training Bureau
DDWS Director of Dock Workers Safety (HQ) Karachi
PMI1 Pakistan Manpower Institute
MOP1 Manpower and Overseas Pakistanis
DTUE Directorate of Trade Union Education
MWB1 Minimum Wages Board
SEC8 Secretariat Overseas Pakistanis
CW02 Community Welfare Attache
LMPR Lump Provision
Contribution to International Orgnisation for
CIOM Migration
Law, Justice and
Ministry of Law, Justice Human Rights
F18 & Human Rights F181 Division LJHD Law, Justice and Human Rights Department CS 251
ECP1 Election Commission of Pakistan
HRD1 Human Rights Department
SJC1 Supreme Judicial Council
SC01 Supreme Court
LJHR Law, Justice and Human Rights
FSC1 Federal Shariat Court
Federal Ombudsman for Protection Against
FOPH Harassment of Women CS 242
FIO2 Federal Insurance Ombudsman CS 300 10.12.14
CII2 Council of Islamic Ideology CS No.308
Parliamentary Affairs
F182 Division PAS1 Parliamentary Affairs Secretariat CS No. 224
36
Ministry of Petroleum & Petroleum and Natural

F19 Natural Resources F191 Resources Division DPER Department of Petroleum and Energy Resources
GSP1 Geological Survey of Pakistan
Ministry of Planning and Planning and
F20 Development F201 Development Division PC01 Planning Commission
TPO1 Town Planning Offices
PBSS Pakistab Bureau of Statistics
Ministry of Population Population Welfare
F21 Welfare F211 Division PWD1 Population Welfare Division
DCT1 Directorate of Clinical Training, Karachi
PWE1 Population Welfare Department
Ministry of Privatization Privatization &
F22 and Investment F221 Investment Division PDVI Privitization Division
Ministry of Religious Religious Affairs &
Affairs & Inter-Faith Inter-Faith Harmony
F23 Harmony F231 Division CII1 Council of Islamic Ideology CS 251
HAJ1 Haji Camp / Director Hajj
HAUD Hajj and Umrah Directorate CS No.407
Scientific &
Ministry of Science & Technological
F24 Technology F241 Research Division SS01 Scientific Societies CS 251
FSCR Federal Seed Certification & Registration Deptt CS 188
Ministry of Water and Water and Power Chief Engineering Advisors & Chairman Flood
F25 Power F251 Division OCEA Commission
OPCI Pakistan Commissioner for Indus Water
NECC National Energy Conservation Centre (ENERCON)

Ministry of Women Women Development
F26 Development F261 Division
F27 Ministry of Railways F271 Railways Division PR01 Pakistan Railways
02-HQR PR Academy
03-HQR Railway Inspectorate
04-HQR Administration
05- CIVIL ENGG DEP
37
06- LOCOMOTIVE DEPTT
07- C&W DEPTT
Ministry of Economic Economic Affairs

F28 Affairs & Statistics F281 Division FLR1 Foreign Loans Repayment
SFD1 Servicing of Foreign Debt
EADI Economic Affairs Department
F282 Statistics Division PCO1 Population Census Organisation

FBS1 Federal Bureau of Statistics
ACO1 Agricultural Census Organisation
Ministry of Local Local Government &
Government & Rural Rural Development Local Government & Rural Development
F29 Development F291 Division LGR1 Department
MTRI Municipal Training & Research Institute, Karachi
38
NCRD National Centre for Rural Development
A.H.Khan National Centre for Rural & Muncipal
AHKN Administration
Information
Ministry of Information Technology &
Technology and Telecommunication
F30 Telecommunication F301 Division PCBU Pakistan Computer Bureau CS 251
Information Technology & Telecomunication
ITT1 Department
Ministry of Narcotics Narcotics Control
F31 Control F311 Division ANF1 Anti Norcotics Force
NCS2 Narcotics Control Secretariat
ANF3 Anti Norcotics Force
Ministry of Parliamentary Affairs
F32 Parliamentary Affairs F321 Division PADI Parliamentary Affairs Division
National Assembly &
F33 The Senate F331 National Assembly NAS1 National Assembly
F332 The Senate SEN1 The Senate
Wafaqi Mohtesib
F34 Secretariat F341 Wafaqi Mohtasib WMS1 Wafaqi Mohtasib
Federal Tax
Federal Tax Ombudsman
F35 Ombudsman Secretariat F351 Secretariat FTOS Federal Tax Ombudsman Secretariat
Ministry of Ports & Ports & Shipping
F36 Shipping F361 Division PPC1 Pakistan Port & Shipping Corporation
SEC4 Ports & Shipping Secretariat (Main)
DGPT Director General Ports & Shipping Technical
PMAK Pakistan Marine Academy, Karachi
MMD1 Mercantile Marine Department (Main) Karachi
MMD2 Mercantile Marine Department (Lighthouse) Karachi

Mercantile Marine Department (Lighthouse Light
MMD3 Ships)
GSOK Government Shipping Office, Karachi
STCK Seamen's Training Centre, Karachi
SOK1 Shipping Office, Karachi
DSCM Department of Shipping Control & Mercantile
LHLS Lighthouses and Lightships
DGPS Directorate General, Ports & Shipping
Ministry of Defense Defense Production
F37 Production F371 Division DSTO Defence Science & Technology Orgnisation
39
Minorities Affairs
F38 Ministry of Minorities F381 Division SEC5 Minorities Affairs Secretariat (Main)
DTMA Department of Minorities Affairs
Ministry of Social Social Welfare and
Welfare & Special Special Education
F39 Education F391 Division DGSP Directorate General of Special Education
SWE2 Social Welfare
Ministry of States & States and Frontier
F40 Frontier Regions F401 Regions Division SEC9 State and Frontier Secretariat Regions (Main)
Ministry of Textile Textile Industry
F41 Industry F411 Division SEC6 Secretariat Textile, Main
TCOK Textile Commissioner's Organization, Karachi
TCOF Textile Commissioner's Organisation, Faisalabad

PCSI Pakistan Cotton Standard Institute, Karachi
F42 Ministry of Tourism F421 Tourism Division SEC7 Secretariat Toursim
DTS2 Department of Tourist Services
F43 Ministry of Youth Affairs F431 Youth Affairs Division SEYA Secretariat Youth Affairs Division
F44 Ministry of Sports F441 Sports Division SPO1 Sports Secretariat
Ministry of Special Special Initiatives
F45 Initiatives F451 Division SE01 Special Initiatives
Ministry of Livestock & Ministry of Livestock &
F46 Dairy Development 461 Dairy Division AQD2 Animal Quarantine Department
DMF2 Directorate of Marine Fisheries, Karachi
LDDD Ministry of Livestock & Dairy Development
LK02 Livestock
FS02 Fisheries
DFA1 Directorate of Food Accounts
AR02 Agriculture Research
F47 Ministry of Investment F471 Investment Division INV1 Investment Division
BOIN Board of Investment
Ministry of Human Human Rights
F48 Rights F481 Division HRD2 Human Rights Division
DGS2 Director General Special Education CS No.458
F49 Ministry of Zakat & Ushr F491 Zakat & Ushr Division ZUD1 Zakat & Ushr Division
Ministry of Inter Inter Provincial
F50 Provincial Coordination F501 Coordination Division ICP2 Inter Provincial Coordination Division
DTS6 Department of Tourist Services in Islamabad CS 438
40
Ministry of Overseas Overseas Pakistanis

Pakistanis and Human and Human Resource
F51 Resource Development F511 Development Division SOP2 Overseas Pakistan Division CS 251
IRC2 National Industrial Relations Commission CS 266
Bureau of Emigration and Overseas
BEO1 CS No. 271
Employment
DWE3 Directorate of Workers’ Education, Islamabad CS 445
Ministry of Postal Postal Services
F52 Services F521 Division PSD2 Postal Services Division
PPO2 Pakistan Post Office Department.
F53 Ministry of Production F531 Production Division PRD1 Production Secretariat CS No. 176
Ministry of Federal
Education, Professional
Training, National Federal Education CS No. 182A
History and Literary and Professional (Corrigendum)
F54 Heritage F541 Training Division PTT1 Professional and Technical Training Secretariat CS No. 295, 296
PMII Pakistan Manpower Institute (PMI) CS 194
NTB3 National tainin Bureau CS no. 209
FDE4 Federal Directorate of Education, Islamabad CS No.430
National History &
Literary Heritage
F542 Division
DAM1 Department of Archeaology and Museums CS No.459
NPD1 National Language Promotion Depaqrtment CS No.459
NLP1 National Library of Paksitan CS No.459
DOL5 Department of Libraries CS No.459
NHL1 National History & Literary Heritage Secretarit CS No.459
NHC1 National Heritage & Culture Secretarit CS No.478
Ministry of Human Human Resources

F55 Resources Development F551 Development Division HRD3 Human Resources Development Secretariat CS No. 189
BEOE Bureau of Emigration and Overseas Employment CS No 198
IRC1 National Industrial Relations Commission CS No. 221
Ministry of National Ministry of National
F56 Harmony F561 Harmony Division NH01 Ministry of National Harmony Secretariat CS No. 190
Ministry of National National Heritage &
F57 Heritage & Integration F571 Integration Division NHI1 National Heritage & Integration Secretariat CS No. 201
Ministry of Climate Climate Change CS No. 202
F58 Change F581 Division NDM1 Climate Change Secretariat Corrigendum
PEP2 Pakistan Enviromenatl Agency CS No. 220
41
ZSP2 Zoological Survey of Pakistan CS No. 218
Ministry of National
Health Services, National Health
Regulation and Services, Regulation and CS No. 205 & CS
F59 Coordination F591 Coordination Division NRSS National Regulation and Services Secretariat 251
CHE1 Director General of Health Establishment CS No. 223
Ministry of National National Food
Food Security & Security & Research
F60 Research F601 Division AQD4 Animal Quarantine Department CS No. 222
APIN Agricultural Policy Institute CS No. 215
Federal Seed Certification and Registration
SCR1 Department CS No. 214
DPPK Department of Plant Protection CS No. 214
PBRR Plant Breeder's Right Registry CS No.421
Ministry of Capital
Administration and Capital Administration
F61 Development F611 and Development CAD1 CADD Secretariat CS No. 227
DTS4 Department of Tourists Services CS No. 227
DOL3 Department of Libraries CS No. 227
FGP3 Federal Goverment Polyclinic CS No. 227
PIM2 Pakistan Institute of Medical Sciences CS No. 227
DWE2 Directorate of Workers Education CS No. 227
DSE2 Director Genenral of Special Education CS No. 227
FDE3 Federal Directorate of Education CS No. 227
F62 Ministry of Housing F621 Housing Division HOUS Housing Secretariat CS No. 234
F63 Ministry of Works F631 Works Division WORK Works Secretariat CS 234
F64 Ministry of Energy F641 Power Division PWRS Power Secretariat CS 389
NEC1 National Energy Conservation Centre CS 389
F642 Petrolium Division PETR Petrolium Secretariat CS 389
GSP2 Geological Survey of Pakistan CS 389
Ministry of Water Water Resources
F65 Resources F651 Division WRST Water Resources Secretariat CS 389
Office of the Chief Engineering Advisor and
CEFC Chairman Federal Flood Commission. CS 389
Office of the Pakistan Commission for Indus
PCIW Water CS 389
F66 Ministry of Privatization F661 Privatization Division PVTN Privatization Secretariat CS392
F67 Ministry of Statistics F671 Statistics Division PBST Pakistan Bureau of Statistics CS398
STCS Statistics Sectt. CS N.402
Ministry of Maritime Maritime Affairs
F68 Affairs F681 Division MRTA Maritime Affairs Sectt. CS 402
42
DMFK Directorate of Maritime Fisheries, Karachi CS No.403
DDW1 Directorate of Dock Worker’s Safety Karachi CS No.403
Ministry of Economic Economic Affairs
F69 Affairs F691 Division EAS2 Economic Affairs Secretariat CS No.476
43
CHAPTER - III
Entity Element Government of Punjab
Department Attached Department
P50 Agriculture Department 5001 Agriculture
5002 Director General Agriculture (Extension)
5003 Director General Agriculture (Field)
5004 Director General Agriculture (Research)
5005 Director General Agriculture (Water Management)
P51 Chief Minister's Secretariat 5025 Chief Minister's Secretariat
P52 Chief Minister's Inspection Team 5050 Chief Minister's Inspection Team
P53 Colonies Department 5075 Colonies Department
P54 Communication and Works 5100 Communication and Works
5101 Chief Architect Punjab
5102 Chief Engineer Buildings (North Zone)
5103 Chief Engineer Buildings (South Zone)
5104 Chief Engineer Highways (North Zone)
5105 Chief Engineer Highways (South Zone)
P55 Consolidation of Holdings 5125 Consolidation of Holdings
P56 Cooperatives 5150 Cooperatives
5151 Registrar Co-operative Societies
P57 Education 5175 Education
5176 Aitchison College Lahore
5177 Director General Physical Education
5178 Director General Public Libraries
5179 Director Public Instruction (Secondary Education)
5180 Director Public Instruction (Colleges)
5181 Director Public Instruction (Elementary Education)
5182 Director Technical Education
5183 Sadiq Public School Bahawalpur
P58 Environment Protection 5200 Environment Protection
5201 Director General Environment Protection Agency
P59 Excise & Taxation 5225 Excise &Taxation
5226 Director General Excise and Taxation
P60 Finance 5250 Finance
5251 Provincial Director Local Fund Audit
P61 Food 5275 Food
5276 Director Food
P62 Forestry, Wildlife, Fisheries and Tourism 5300 Forestry, Wildlife, Fisheries &Tourism
41
5301 Chief Conservator of Forests (P&E) Central Zone, Lahore
5302 Chief Conservator of Forests North Zone, Rawalpindi
5303 Chief Conservator of Forests South Zone, Multan
5304 Director General (Wildlife & Parks)
5305 Director General Fisheries
P63 Governor's Secretariat 5325 Governor's Secretariat
P64 Health 5350 Health
5351 Director General Nursing
5352 Director Health Services
Proposed 5353 Directorate of Drugs Control, Punjab
P65 Home 5375 Home

5376 Commissioner Afghan Refugees
5377 Director Civil Defence
5378 Director Reclamation & Probation
5379 Inspector General Police
5380 Inspector General Prisons
5381 Special Intelligence Agency
P66 Housing Urban Development Public Health 5400 Housing Urban Development Public Health Engineering
5401 Chief Engineer Public Health Engineering, North Zone
5402 Chief Engineer Public Health Engineering, South Zone
5403 Director General Housing & Physical Planning
P67 Industries and Mineral Devlopment 5425 Industries and Mineral Development
5426 Controller Printing and Stationery
5427 Director of Industries
5428 Technical Education and Vocational Training
P68 Information Technology 5450 Information Technology
P69 Information, Culture and Youth Affairs 5475 Information, Culture and Youth Affairs
5476 Director General Archaeology
5477 Director General Public Relations
P70 Irrigation and Power 5500 Irrigation and Power
5501 Chief Engineer Irrigation (Research)
5502 Chief Engineer Irrigation (Co-ordination)
5503 Chief Engineer Irrigation (Development)
5504 Chief Engineer Irrigation (Floods & Drainage)
42
5505 Chief Engineer Irrigation (Planning & Review)
5506 Chief Engineer Irrigation Lahore
5507 Chief Engineer Irrigation Bahawalpur
5508 Chief Engineer Irrigation Faisalabad
5509 Chief Engineer Irrigation Multan
5510 Chief Engineer Irrigation Sargodha
5511 Director Land Reclamation
P71 Labour and Human Resource 5525 Labour and Human Resource
5526 Chairman Minimum Wages Board
5527 Director General Labour Welfare
P72 Law and Parliamentary Affairs 5550 Law and Parliamentary Affairs
5551 Administrator General and Official Trustee, Punjab
5552 Advocate General Punjab
5553 Solicitor to Government Punjab
5554 Public Defender Service
P73 Literacy and Non-Formal Basic Education 5575 Literacy and Non-Formal Basic Education
P74 Livestock and Dairy Development 5600 Livestock and Dairy Development
5601 Director General (Extension) Punjab
5602 Director General (Research) Punjab
5603 Director General(Extention, Research & Production) South Punjab
P75 Local Government and Rural Development 5625 Local Government and Rural Development
5626 Chairman Local Council Election Authority
5627 Director General Kachi Abadies
5628 Director General Local Government and Rural Devlopment
5629 District Co-ordination
P76 Management and Professional Development 5650 Management and Professional Development
Director General Punjab Institute of Management and
5651 Professional Development
P77 Mines and Minerals 5675 Mines and Minerals
5676 Chief Inspector of Mines
5677 Director General Mines & Minerals
P78 Planning and Development 5700 Planning and Development
5701 Bureau of Statistics
5702 Director General Agency for Barani Area Development
43
P79 Population Welfare 5725 Population Welfare
5726 Director Population Welfare
P80 Provincial Assembly 5750 Provincial Assembly
P81 Relief 5775 Relief
P82 Religious Affairs and Auqaf Department 5800 Religious Affairs and Auqaf Department
P83 Revenue 5825 Revenue
5826 Director Land Records
5827 Divisional Commissioner
P84 Services and General Administration 5850 Services and General Administration
5851 High Court
5852 Director Overseas Pakistanis Punjab
5853 Office of Provincial Ombudsman
5854 Punjab Public Service Commission
5855 Punjab Services Tribunal
5856 Director Anti-Corruption (Establishment)
5857 Director General Protocol
P85 Social Welfare Women Development and Bait-ul-Maal 5875 Social Welfare Women Development and Bait-ul-Maal
Director General Social Welfare Women Development
5876 and Bait-ul-Maal
P86 Special Education 5900 Special Education
5901 Director Special Education
P87 Sports 5925 Sports
5926 Director General Sports
P88 Transport 5950 Transport
5951 Chairman Provincial Transport Authority
P89 Zakat and Ushr 5975 Zakat and Ushr
5976 Administrator Zakat & Ushr
P90 Tourism Resort Development Department 6000 Tourism Resort Development Corporation Punjab
6001 New Murree Development Authority
P91 Commerece and Investment Department 6125 Commerece and Investment Department
P92 Prosecution Department 6150 Prosecution Department
6151 Prosecutor General
6152 Director General - Inspection
P93 Energy Department 5981 Energy Department
5982 Chief Engineer, Power Zone, Lahore
44
Youth Affairs, Sports, Archaelogy and Tourisum
P94 Department 6201 Youth Affairs, Sports, Archaelogy and Tourisum Secretariat
6202 Director General of Archaeology, Punjab
6203 Director General of Sports, Punjab
6204 Deputy Controller Departments of Tourism
P95 Women Development Department 6225 Director General, Women Development Punjab
6226 Women Development Department
CORRECTION SLIPS WITH NEW SLOTS

P01 School Education P010 Director Public Instruction (Secondary Education)
45
46
CS No.551
47
CS No.495
48
CS 137
CS 178
CS 178
49
CS No. 213
CS No. 213
CS No. 213
CS No. 213
CS 226
CS 229
CS 344
50
CHAPTER - IV
Entity Element Governemnt of sindh
S25 Provincial Assembly
2501 Provincial Assembly
S26 Governor
2601 Governor / Governor's Secretariat
S27 Chief Minister
2701 Chief Minister / Chief Minister's Secretariat
2702 Ministers
2703 Chief Minister's Inspection & Evaluation Team, Karachi
S28 Services and General Administration and Coordination Department
2801 Chairman, Enquiry & Anti-Corruption Wing
2802 Services & General Administration Department
2803 Service Tribunal
2804 Sindh Public Service Commission
S29 Law, Parliamentary Affairs & Human Rights Department
2901 Law Department (Secretariat)
2902 High Court
2903 Advocate General
2904 Solicitor Department
2905 Official Assignee
S30 Home Department
3001 Home Department (Secretariat)
3002 Home Department Reclamation & Probation Organisation
3003 Frontier Constabulary
3004 Rangers
3005 Inspector General of Prisons
3006 Civil Defence
3007 Inspector General of Police
3008 District Public Safety & Police Complaints Commision
S31 Finance Department and Cooperation Department
3101 Finance Department (Secretariat)
3102 Director Accounts
3103 Treasuries, District Accounts Offices
49
3104 Local Fund Audit Department
3105 Cooperation Department
S32 Provincial Mohtasib
3201 Provincial Mohtasib Secretariat
S33 Board of Revenue
3301 Board of Revenue Secretariat
3302 Releif Department
3303 Rehabilitation & Settlement Organisation
3304 Land Management (Land Records and Colonization)
3305 Stamps
3306 Registration
3307 Survey & Establishement
3308 Special Revenue Establishment
S34 Excise and Taxation Department
3401 Excise & Taxation Secretariat
3402 Director General Excise & Taxation
S35 Auqaf, Religious and Minority Affairs, Zakat and Ushr Department
3501 Zakat & Ushr Secretariat
3502 Religious Affairs Secretariat
3503 Minorities Affairs Secretariat
S36 Planning Development Department
3601 Planning & Development Department
3602 Sindh Regional Plan Organisation
3603 Science & Technology
3604 Monitoring Evaluation Cell
S37 Information & Archives Department
3701 Information Department (Secretariat)
3702 Directorate of Archives Sindh
3703 Public Relations
S38 Communication & Works (Works & Sevices) Department
3801 Communication & Works Secretariat
3802 Building Department
3803 Highways / Road Department
3804 Education Works Department
50
3805 Public Health Engineering Department
S39 Local Government, Katchi Abadi and Spatial Development Department
3901 Local Government Secretariat
3902 Director Provincial Transaction Wing
S40 Education & Literacy Department
4001 Education Secretariat
4002 Director Colleges
4003 Professional Colleges
4004 Director Literacy and Non-Formal Education
4005 Secondary Education
4006 Primary Education
4007 Technical Education
4008 Director Special Education
4009 Planning & Development (Education)
4010 Director Bureau of Curriculum
S41 Culture & Tourism
4101 Culture & Sports Secretariat
4102 Director of Social Welfare
4103 Directorate of Sports & Youth Affairs
S42 Health Department
4201 Health Secretariat
4202 Director General Health Services
4203 Directorate of Nursing
S43 Population Welfare
4301 Population Welfare Secretariat
4302 Population Welfare Measures
S44 Labour, Transport, Industries & Commerce Department
4401 Labour Department
4402 Labour Appellate Tribunal
4403 Minimum Wages Board
4404 Manpower & Training Department
4405 Stationery & Printing Department
4406 Industries & Commerce Department
S45 Women's Development Department
4501 Women Development Secretariat
S46 Environment & Alternate Energy Department
51
4601 Environment & Alternate Energy Secretariat
4602 Directorate of Alternate Energy
S47 Agriculture Department
4701 Agriculture Secretariat
4702 Agriculture Engineering & Water Management
4703 Agriculture Extension & Research
S48 Forest & Wildlife Department
4801 Forest & Wildlife Secretariat
S49 Irrigation & Power Department
4901 Irrigation & Power Secretariat
4902 Land Reclamation Administration
4903 Sindh Irrigation & Drainage Authority
S50 Food Department
4905 Food Secretariat
S51 Inter Provincial Coordination Department
4906 Inter Provincial Coordination Secretariat
S52 Information Technology Department
4907 Information Technology Secretariat
S53 Mines & Mineral Development Department
4908 Mines & Mineral Development Secretariat
S54 Livestock and Fisheries Department
4909 Livestock and Fisheries Secretariat
S55 College Education Department
S550 Director General of Colleges
S551 Sindh Education Policy Commision for Higher Education
S552 Directorate of Planning Development and Research for Colleges

S553 Sindh Adabi Board
S554 Education Works for Colleges
S555 Construction of College through consultants
S556 Search Committee
S557 Accreditation Board / Service Delivery Commission
S558 Directorate of Inspection Regulation of Private College
52
S559 Directorate of Human resource and training for College
S55A Direcctorate of Monitoring and Evaluation for College
S56 Human Rights Department
S560 Human Rights Department Secretariat
53
CS No.379
54
CHAPTER - V
Entity Element Government of KPK
Code Department Code Attached Department
N01 Administration Department 100 Administraton Department
101 Secretary Office (Administration Department)
N02 Agriculture, Livestock & Cooperation Department 201 Director of Agriculture Research
202 Director General Agriculture Extension
203 Directorate of Livestock and Dairy Development
204 Directorate of On-Farm Water Management
205 Coopration Department
206 Secretary Office (Agriculture Livestock and Coorperation)
207 Directorate of Soil Conservation
208 Directorate of Fisheries
209 Directorate of Agricultural Engineering
N03 Environment and Forest Department 301 Chief Conservator of Forests
302 Conservator of Forests Wild Life
303 Directorate of Transport
304 Directorate of Fisheries
305 Environmental Protection Agency
306 Secretary Office (Environment)
N04 Establishment Department 401 Directorate of Anti-Corruption
402 Public Services Commission
403 Public Services Tribunal
404 Secretary Office (Establishment)
N05 Excise and Taxation Department 501 Director General of Excise & Taxation
502 Secretary Office (Exise & Taxation)
N06 Finance Department 601 Director Local Fund Audit
602 Finance Department
603 Treasuries
N07 Food Department 701 Directorate of Food
702 Secretary Office (Food Department)
N08 Health Department 801 Directorate of Health Services
802 Preventive Health Services Academy Autonomous Hospitals
803 Secretary Office (Health Department)
N09 Higher Education, Archives and Libraries Department 901 Directorate of Archives & Libraries
902 Directoarate of Higher Education
904 Secretary Office (Higher Education)
905 Directorate General of commerce education and management sciences
55
N10 Home & Tribal Affairs Department 1001 Director General of Home & Tribal Affairs Department
1002 Police Department
1003 Inspector General of Prisons
1004 Secretary Office (Home Department)
Industries, Commerce, Labour, Mineral Development & Technical
N11 Education Department 1101 Director General of Mines and Mineral Development
1102 Director of Industries Commerce and Labour
1103 Director of Technical Education
1104 Stationery and Printing Department
1105 Secretary Office (Industries and Commerce Department)
1106 Weights and Measures
1107 Directorate of Labour Welfare
N12 Information and Public Relation Department 1201 Directorate of Information
1202 Secretary Office (Information)
N13 Irrigation and Power Department 1301 Office of Chief Engineer Irrigation
1302 Chief Engineer Irrigation (Development)
1303 Director General Small Dams Organisation
1304 Secretary Office (Irrigation & Power Department)
N14 Law, Justice, Parliamentary Affairs & Human Rights Department 1401 High Court Advocate General
1402 Prosecution
1403 Secretary Office (Law & Parlimentary Affairs)
N15 Local Governance Election & Rural Development Department 1500 Director General Local Government
1501 Provincial Election Authority
N16 Auqaf, Hajj, Religious & Minority Affairs Department 1601 Board of Revenue (Auqaf)
1602 Secretary Office (Religious Affairs)
N17 Planning and Development Department 1700 Planning and Development Department
N18 Population Welfare Department 1801 Director General of Population Welfare Department
N19 Provincial Assembly 1901 Provincial Assembly
N20 Revenue Department 2001 Board of Revenue
N21 Schools & Literacy Department 2101 Director of Curriulum & Teachers Training
2102 Directorate of Schools & Literacy
2103 Secretary Office (School Department)
N22 Sports, Culture, Tourism, Museums & Youth Affairs Department 2201 Directoate of Museums and Archaelology
2202 Directorate of Sports and Youth Affairs
2203 Secretary Office (Sports Department)
56
N23 Works and Services Department 2301 Chief Engineer Works & Services
2302 Frontier Highways Authorty
2303 Secretary Office (Works Department)
2304 Public Health Egineering Deapartment
2305 Housing Department
N24 Zakat, Ushr, Social Welfare & Women Development Department 2401 Chief Adminstrator Zakat & Ushr
2402 Director of Social Welfare & Women Development
2403 Secretary Office (Zakat & Ushr)
N25 Science Technology and Information Department 2550 Secretary Office (Science Technology)
N26 Relief, Rehabiltation & Settlement Department 2650 Board of Revenue
N27 High Court 2750 High Court
2751 Subordinate Court
N29 Inter Provincial Coordination Department 1951 Secretary Office
N30 Energy and Power Department 1952 Secretary Office
N31 Transport Department 1953 Secretary Office
N32 Public Health Engineering 1954 Public Health Engineering
57
CS no.313
58
59
C.S.# 55
C.S.# 83
C.S.# 83
C.S.# 141
60
CHAPTER - VI
Entity Element Government of Balochistan
B75 Services and General Administration
7501 Provincial Assembly Secretariat
7502 Governor Secretariat
7503 Chief Minister's Secretariat
7504 Secretary Services and General Administration
7505 Public Service Commission.
7506 Anti-Corruption
7507 Provincial Ombudsmen
7508 High Court
7509 Service Tribunal
B76 Planning & Development Department
7601 Additional Chief Secretary
7602 Secretary Planning & Development
7603 Chairman Quetta Development Authority
7604 Chairman Balochistan Development Authority
B77 Agriculture and Cooperative Department
7701 Secretary
7702 Director General - Extention
7703 Director General - Research
7704 Directorate Food
7705 Principal Agriculture College
7706 Registrar Cooperative Society
7707 Cooperation Department
B78 Livestock and Dairy Development Department
7801 Secretary
61
7802 Directorate Livestock
B79 Law & Parliamentary Affairs Department
7901 Secretary Law
7902 Attorney General
B80 Communication & Works Department
8001 Secretary Communication & Works
8002 Building & Roads Department
B81 Education / Literacy and Non-Formal Education Department
8101 Secretary Education
8102 Directorate College
8103 Directorate School
8104 Director of Curriculam
8105 Director Museum & Library
8106 Chairman Board of Intermediate and Secondary Education
8107 Principal Bolan Medical College
8108 Institute of Public Health
8109 Chairman Balochistan Book Text Board
8110 Archives
B82 Population Welfare and Zakat Department
8201 Secretary Population
8202 D.G Population
Revenue Land Utilization Settlement and
B83 Relief Department
8301 Secretary Board of Revenue
8302 Regional Transport Authoirty
8303 Excise & Taxation
8304 Provincial Inspection Team
8305 Land Commissioner
62
8306 Land Record
8307 Auqaf
8308 Zakat
8309 District Zakat Communities
8310 Traffic Control
8311 Stamp
B84 Finance Department
8401 Secretary Finance
8402 Local Fund Audit
8403 Treasuries
B85 Fisheries Department
8501 Secretary Fisheries
8502 Directorate Fisheries
B86 Forest and Wildlife Department
8601 Secretary Forest
8602 Chief Conservator Offices
B87 Health Department
8701 Secretary Health
8702 Directorate of General Health
8703 Bolan Medical Complex
B88 Home and Tribal Affairs Department
8801 Secretary Home
8802 Inspector General Police
8803 Inspector General Prison
8804 Provincial Leveies
8805 Civil Defence
8806 Deputy Director, Reclamation & Probation
8807 Narcotics Control
B89 Industries and Commerce Department
63
8901 Secretary Industries
8902 Directorate Industries
8903 Headquarter Establishment (Small Industries)
8904 Controller Printing Press
B90 Irrigation & Power Department
9001 Secretary Irrigation & Power
9002 Chief Engineer Irrigation & Power
9003 Directorate Irrigation & Power
B91 Labour & Man Power Department
9101 Secretary Labour & Man Power
9102 Directorate Labour & Man Power
9103 Weights & Measures
B92 Local Government and Rural Development Department
9201 Secretary Local Government
9202 Director General Local Government
9203 Director General Rural Development
B93 Public Health Engineering Department
9301 Secretary Public Health & Engineering
9302 Chief Engineer
9303 Balochistan Water and Sanitation Authority
B94 Environment and Sports Department
9401 Secretary Sports & Culture
9402 Directorate Stadium & Sports Complex
9403 Director General - Environment Protection Agency Balochistan, Quetta
9404 Adara-e-Saqafat
9405 Culture Department
Social Welfare, Special Education and Women Development
B95 Department
64
9501 Secretary Social Welfaer
9502 Directorate Social Welfare
9503 Literacy & Non-formal Education
B96 Information and Information Technology Department
9601 Secretary Information Technology
9602 Director Public Relations
B97 Mines & Mineral Development Department
9701 Secretary Mines & Mineral
9702 Directorate Mines & Mineral
B98 Culture and Tourism Department
9801 Secretary Tourism
9802 Deputy Director Tourism Cell
B99 Food Department
9901 Secretary Food
9902 Directorate Food
65
CHAPTER - VI
Entity Element Government of Azad Jammu & Kashmir
ENTITY DEPARTMENT/GRANT NAME DEPT ATTACHED DEPARTMENT

K01 GENERAL ADMINISTRATION
k001 LEGISLATIVE ASSEMBLY
k002 PRESIDENT SECRETARIAT
k003 PRIME MINISTER SECRETARIAT
k004 PM'S INSPECTION/ IMPLEMENTATION COMMISSION
k005 ELECTION COMMISSION
k006 SERVICES & GENERAL ADMINISTRATION DEPARTMENT
k007 TRANSPORT POOL
k008 GOVERNMENT GUEST HOUSES
k009 KASHMIR INSTITUTE OF PUBLIC ADMINISTRATION
k010 PUBLIC SERVICE COMMISSION
k011 ANTI-CORRUPTION
k012 OMBUDSMAN
k013 EHTASAB BUREAU
k014 MINISTER
k015 FINANCE
k016 LOCAL FUNDS AUDIT
k017 PLANNING & DEVELOPMENT
k018 LAND USE PLANNING
k019 ENVIRONMENT PROTECTION
K02 BOARD OF REVENUE
k040 MINISTER
k041 BOARD OF REVENUE
k042 MUZAFFARABAD DIVISION
k043 POONCH DIVISION
k044 MIRPUR DIVISION
k045 STAMPS
k046 LAND REVENUE & SETTLEMENT
K03 RELIEF & REHABILITATION
k067 RELIEF & REHABILITATION
K04 PENSION
k088 PENSION
K05 PUBLIC RELATION & I.T
k109 MINISTER
k110 PUBLIC RELATION & I.T
K06 ADMINISTRATION OF JUSTICE
k131 MINISTER
k132 LAW SECRETARIAT
k133 ADVOCATE GENERAL
k134 SERVICE TRIBUNAL
k135 SUPREME COURT
k136 HIGH COURT
k137 SHAHRIAT COURT
K07 HOME (POLICE)
k158 HOME SECRETARIAT
k159 POLICE
K08 JAILS
k180 MINISTER
k181 JAILS
K09 CIVIL DEFENCE
k202 CIVIL DEFENCE
K10 ARMED SERVICES BOARD
k223 ARMED SERVICES BOARD
K11 COMMUNICATIONS & WORKS
k244 MINISTER
k245 WORKS
k246 CENTRAL DESIGN OFFICE
k247 HIGHWAYS (NORTH)
k248 HIGHWAYS (SOUTH)
k249 PHYSICAL PLANNING & HOUSING
k250 BUILDINGS(NORTH)
k251 PUBLIC HEALTH (NORTH)
k252 BUILDINGS (SOUTH)
k253 PUBLIC HEALTH (SOUTH)
K12 EDUCATION
k274 MINISTER
k275 ADMINISTRATION (COLLEGES)
k276 COLLEGES
k277 COLLEGES OF EDUCATION
k278 KHURSHID NATIONAL LIBRARY MZD
k279 ADMINISTRATION (SECONDARY)
k280 OTHERS (SECONDARY)
k281 ELEMENTARY COLLEGES
k282 HIGHER/HIGH SCHOOLS
k283 ADMINISTRATION (ELEMENTARY)
k284 PRIMARY EDUCATION
K13 HEALTH
k305 MINISTER
k306 ADMINISTRATION HEALTH
k307 HOSPITAL SERVICES
k308 PUBLIC HEALTH SERVICES
SPORTS, YOUTH & CULTURE
K14 &TRANSPORT AUTHORITY
k329 MINISTER
k330 SECRETARIAT SPORTS, YOUTH/CULTURE & TRANSPORT
k331 A.K TRANSPORT AUTHORITY
K15 SOCIAL WELFAIR & WOMEN AFFAIRS
k376 SOCIAL WELFARE
K16 RELIGIOUS AFFAIRS
k352 MINISTER
k353 RELIGIOUS AFFAIRS
k354 ISLAMIC IDEOLOGY COUNCIL
k355 USHAR & ZAKAT
K17 AGRICULTURE
k397 MINISTER
k398 AGRICULTURE ADMINISTRATION
k399 RESEACH & EXTENSION SERVICES
k400 CROP REPORTING SERVICES
k401 EXT. SERVICES MANAGEMENT ACADEMY GHARI DUPATTA
k402 IRRIGATION & SMALL DAMS
K18 ANIMAL HUSBANDRY
k423 MINISTER
k424 ANIMAL HUSBANDRY
K19 FOOD
k445 MINISTER
k446 FOOD
k447 STATE TRADING
K20 FORESTS
k468 MINISTER
k469 FORESTS OFFICES
K21 COOPERATIVE
k490 COOPERATIVE
K22 ELECTRICITY
k511 MINISTER
k512 SECRETARIAT ELECTRICITY
k513 ADMINISTRATION (NORTH)
k514 ADMINISTRATION (SOUTH)
k515 ADMINISTRATION COMMERCIAL
K23 LOCAL GOVERNMENT & RURAL DEVELOPMENT
k536 MINISTER
k537 SECRETARIAT LOCAL GOVERNMENT & RURAL DEVELOPMENT
k538 DISTRICT COUNCILS
k539 ELECTION COMMISSIONER LOCAL BODIES
K24 INDUSTRIES, LABOUR & MINIRAL RESOURCES
k560 MINISTER
k561 SECRETARIAT INDUSTRIES
k562 INDUSTRIES
k563 WEIGHTS & MEASURES
k564 MINERALS
k565 SERICULTURE
k566 GOVT. PRINTING PRESS
K25 TOURISM / WILD LIFE
k587 TOURISM
k588 WILD LIFE / FISHERIES
K26 MISCELLANEOUS (GRANTS)
k609 MISCELLANEOUS (GRANTS)
A=Expenditure
Major Object Minor Object
Code Description Code Description New
Employee Related
A01 A011 Pay A01101
Expenses
A01102
A01103
A01104
A01105
A01106
A01107
A01108
A01109
A01110
A01111
A01150
A01151
A01152
A01153
A01154
A01155
A01156
A01157
A01158
A01159
A01160
A01161
A01170
A012 Allowances A01201

A01202
A01203
A01204
A01205
A01206
A01207
A01208
A01209
A01210
A01211
A01212
A01213
Page 69 of 222
A=Expenditure
A01214
A01215
A01216
A01217
A01218
A01219
A01220
A01221
A01222
A01223
A01224
A01225
A01226
A01227
A01228
A01229
A01230
A01231
A01232
A01233
A01234
A01235
A01236
A01237
A01238
A01239
A01240
A01241
A01242
A01243
A01244
A01245
A01246
A01247
A01248
A01249
A01250
A01251
A01252
A01253
Page 70 of 222
A=Expenditure
A01254
A01255
A01256
A01257
A01258
A01259
A01260
A01261
A01262
A01263
A01264
A01265
A01266
A01267
A01268
A01269
A01270
A0120A
A0120B
A0120C
A0120D
A0120E
A0120F
A0120G
A0120H
A0120I
A0120J
A0120K
A0120L
A0120M
A0120N
A0120P
A0120Q
A0120R
A0120S
A0120T
A0120U
A0120V
A0120W
Page 71 of 222
A=Expenditure
A0120X
A0120Y
A0120Z
A0121A
A0121B
A0121C
A0121D
A0121E
A0121F
A0121G
A0121H
A0121J
A0121K
A0121L
A0121M
A0121N
A0121P
A0121Q
A0121R
A0121S
A0121T
A0121U
A0121V
A0121W
A0121X
A0121Y
A0121Z
A0122A
A0122B
A0122C
A0122D
A0122E
A0122F
A0122G
A0122H
Page 72 of 222
A=Expenditure
A0122J
A0122K
A0122L
A0122M
A0122N
A0122 O
A0122P
A0122Q
A0122R
A0122S
A0122T
A0122U
A0122V
A0122W
A0122X
A0122Y
A0122Z
A0123A
A0123B
A0123C
A0123D
A0123E
A0123F
A0123G
A0123H
A0123J
A0123K
A0123L
A0123M
A0123N
A0123P
A0123Q
Page 73 of 222
A=Expenditure
A0123R
A0123S
A0123T
A0123U
A0123V
A0123W
A0123X
A0123Y
A0123Z
A0124A
A0124B
A0124C
A0124D
A0124E
A0124F
A0124G
A0124H
A0124I
A0124J
A0124K
A0124L
A0124M
A01271
A01272
A01273
A01274
A01275
A01276
A01277
Page 74 of 222
A=Expenditure
A01278
A01279
A01280
A01281
A01282
A01283
A01284
A01285
A01286
A01287
A01288
A01289
A01290
A01291
A01292
A01293
A01294
A01295
A01296
A01297
A01298
A01299
A01271
A01272
Page 75 of 222
A=Expenditure
A01273
A01274
A01275
A01276
A01277
A01278
A01279
A01280
A01281
A01282
A01283
A01284
A01285
A01286
A01287
A01288
A01289
A01290
A01291
A01292
A01293
A01294
A01295
A01296
A01297
A01298
A01299
Page 76 of 222
A=Expenditure
Page 77 of 222
A=Expenditure
Page 78 of 222
A=Expenditure
Page 79 of 222
A=Expenditure
Page 80 of 222
A=Expenditure
Project Pre-investment
A02 A021 Feasibility Studies A02101
Analysis
A02102
Page 81 of 222
A=Expenditure
Reaserch, Surveys and

A022 A02201
Exploratory Operations
A02202
A02203
A02204
A03 Operating Expenses A030 Fuel and Power A03001
A03002
A03003
A03004
A03005
A03070
A031 Fees A03101
A03102
A03103
A03104
A03170
A032 Communication A03201
A03202
A03203
A03204
A03205
A03206
A03270
A033 Utilities A03301
A03302
A03303
A03304
A03305
A03370
A034 Occupancy Costs A03401

A03402
A03403
A03404
A03405
A03406
A03407
A03408
A03409
Page 82 of 222
A=Expenditure
A03410
A03411
A03412
A03413
A03470
A035 Operating Leases A03501

A03502
A03503
A03504
A03506
A03507
A03570
A036 Motor Vehicles A03601

A03602
A03603
A03670
Consultancy and
A037 A03701
Contractual Work
A03702
A03703
A03770
A038 Travel & Transportation A03801

A03802
A03803
A03804
A03805
A03806
A03807
Page 83 of 222
A=Expenditure
A03808
A03809
A03810
A03811
A03812
A03820
A03 Operating Expenses A038 Travel & Transportation A03821

A03822
A03823
A03824
A03825
A03826
A03827
A03828
A03829
A03840
A039 General A03901

A03902
A03903
A03904
A03905
A03906
A03907
A03908
A03909
A03910
A03911
A03912
A03913
A03914
A03915
A03916
A03917
A03918
A03919
Page 84 of 222
A=Expenditure
A03920
A03921
A03922
A03923
A03924
A03925
A03926
A03927
A03928
A03929
A03930
A03931
A03932
A03933
A03934
A03935
A03936
A03937
A03938
A03939
A03940
A03941
A03942
A03943
A03944
A03945
A03946
A03947
A03948
A03949
A03950
A03951
A03952
A03953
A03954
A03955
A03956
Page 85 of 222
A=Expenditure
A03957
A03958
A03959
A03960
A03961
A03962
A03963
A03964
A03965
A03966
A03970
A03971
A03972
A03973
A03974
A03975
A03976
A03977
A03978
A03979
A03980
A03981
A03982
A03983
A03984
A03985
A03986
A03987
A03988
A03989
A03990
A03991
A03992
A03993
A03994
Page 86 of 222
A=Expenditure
Employees Retirment
A04 A041 Pension A04101
Benefits
A04102
A04103
A04104
A04105
A04106
A04107
A04108
A04109
A04110
A04111
A04112
A04113
A04114
A04115
A04116
A04117
A04118
A04119
A04170
Others - Post
A042 A04201
Retirement Benefits
A04202
A04203
A04220
Page 87 of 222
A=Expenditure
Grants, Subisidies and

A05 Writeoffs of A051 Subsidies A05101
Loans/Advances/Others
A05102
A05103
A05104
A05105
A05106
A05107
A05108
A05109
A05110
A05111
A05112
A05113
A05114
A05115
A05120
A052 Grants Domestic A05201

A05202
A05203
A05204
A05205
A05206
A05207
A05208
A05209
A05210
A05211
A05212
A05213
A05214
A05215
A05216
A05217
Page 88 of 222
A=Expenditure
A05218
A05219
A05220
A05221
A05222
A05223
A05224
A05225
A05226
A05227
A05228
A05229
A05230
A05231
A05232
A05233
A05234
A05235
A05236
A05237
A05238
A05239
A05240
A05241
A05242
A05243
A05244
A05245
A05246
A05247
A05248
Page 89 of 222
A=Expenditure
A05270
Writeoff of Loans and

A053 A05301
Advances
A05302
A05320
Write off/ Loss of
A054 A05401
Assets
A05402
A05403
A05404
A05405
A05420
Scholarships, Bonuses
A06 Transfers A061 A06101
and Other Awards
A06102
A06103
A06104
A06105
A06106
A062 Technical Assistance A06201

A06202
A06270
Entertainments and
A063 A06301
Gifts
Other Transfer
A064 A06401
Payments
A06402
A06403
A06404
Page 90 of 222
A=Expenditure
A06405
A06406
A06407
A06408
A06409
A06470
Public Private
A065 A06501
Partnership
A06502
A06503
A06504
A06505
A06506
A06507
A06599
A07 Interest Payment A071 Interest - Domestic A07101

A07102
A07103
A07104
A07105
A07106
A07107
A07108
A07109
A0710A
A0710B
A0710C
A0710D
A0710E
A0710F
A0710G
A0710H
A0710J
A0710K
A07110
Page 91 of 222
A=Expenditure
A07111
A07112
A07113
A07114
A07120
A07115
A07121
A07122
A07123
A07124
A07130
A072 Interest - Foreign A07201

A07202
A07203
A07204
A07205
A07206
A07207
A07210
A07211
A07212
A07213
A07214
A07215
Page 92 of 222
A=Expenditure
A073 Others A07301
A07302
A07303
Interest/Profit on
A074 National Savings A07401
Schemes
A07402
A07403
A07404
A07405
A07430
A07431
A07432
A07433
A07434
A07435
A07436
A07437
A07438
A07439
A07440
A07460
Profit on Islamic /
A075 Sharia Compliance
Savings Scheme A07501
Page 93 of 222
A=Expenditure
A07502
Advances to
A08 Loans and Advances A081 A08101
Government Servants
A08102
A08103
A08104
A08170
A082 Provinces A08201

A08202
A08203
A08204
A08205
A08206
A08210
A08211
A08212
A08213
A08214
A08215
A08216
A08217
A083 District Govt/TMAs A08301

A08302
A08303
A08304
A08310
Page 94 of 222
A=Expenditure
Loans to Financial
A084 A08401
Institutions
A08499
Loans to Non Financial

A085 A08501
Instituiions
A08599
A086 Loans to Others A08601

A08670
Drought Emergency
A087 A08701
Relief Assistance
A08703
A08704
A08705
A08706
A08707
Expenditure on Acquiring
A09 A091 Purchase of Building A09101
of Physical Assets
A09102
A09103
A09104
A09170
A092 Computer Equipment A09201

A09202
A09203
A09204
Commodity Purhases
A093 A09301
(Cost of State Trading)
Page 95 of 222
A=Expenditure
A09302
A09303
A09304
A09305
A09306
A09307
A09370
Other Stores and

A094 A09401
Stocks
A09402
A09403
A09404
A09405
A09406
A09407
A09408
A09409
A09410
A09411
A09412
A09413
A09414
A09415
A09470
A095 Purchase of Transport A09501

A09502
A09503
A09504
A09505
A09506
A09507
Page 96 of 222
A=Expenditure
Purchase of Plant &

A096 A09601
Machinery
A09602
A09603
A09604
A09605
Purchase of Furniture &

A097 A09701
Fixture
A09702
Purchase of Other
A098 A09801
Assets
A09802
A09803
A09804
A09805
A09899
Principal Repayments of Principal Repayment of

A10 A101 A10101
Loans Loans - Domestic
A10102
A10103
A10104
A10105
A10106
A10107
A10108
A10109
A10110
A10111
A10112
A10113
A10114
A10115
A10116
A10117
Page 97 of 222
A=Expenditure
A10118
A10119
A10120
A10121
A10122
A10123
A10124
A10125
A10170
Principal Repayment of
A102 A10201
Loans - Foreign
A10202
A10203
A10204
A10205
A10206
A10207
A10210
A10211
A10212
A10213
A10214
A10270
A103 A10301
Loans-Others (NES)
A104 A10401
Loans - Floating Debts
Page 98 of 222
A=Expenditure
A10402
A10403
A10404
A10405
A10406
A10407
A10408
A10409
A10410
Sharia Compliant
A105 A10501
Financing Repayments
A11 Investments A111 Investment - Domestic A11101

A11102
A11170
A112 Investment - Foreign A11201

A11202
A11203
A11270
A113 Investment - Others A11301
Page 99 of 222
A=Expenditure
Roads, Highways and

A12 Civil Works A121 A12101
Bridges
A12102
A12103
A12104
A12105
A12106
A122 Irrigation Works A12201

A12202
A12203
A12204
A12270
Embankments and
A123 A12301
Drainage Works
A12302
A12303
A12304
A12370
A124 Building and Structures A12401

A12402
A12403
A12404
A12405
A12406
A12407
A12408
A12409
Page 100 of 222

A=Expenditure
A12470
A125 Other Works A12501

A12502
Telecommunication
A126 A12601
Works
A12602
A12603
A12604
A12605
A12606
A12607
A12608
A12609
A12610
A12611
A12620
Drought Emergency
A127 A12701
Relief Assistance
A12702
A12703
A12704
Railways Track and

A128 A12801
Bridges
A12802
Improvements &
A129 A12901
Welfare Works
A12902
Page 101 of 222

A=Expenditure
A12903
A13 Repairs and Maintenance A130 Transport A13001

A13002
A13003
A13004
A13005
A13006
A13007
Machinery and
A131 A13101
Equipment
A13102
A13103
A13199
Furniture and Fixture

A132 A13201
(R&M)
A133 Buildings and Structure A13301

A13302
A13303
A13304
A13305
A13306
A13307
Page 102 of 222

A=Expenditure
A13370
Page 103 of 222

A=Expenditure
A134 Irrigation A13401
A13402
A13403
A13404
A13470
Embankment and
A135 A13501
Drainage
A13502
A13503
A13570
Roads, Highways and

A136 A13601
Bridges
A13602
A13603
A13604
A13605
A13606
A13607
A137 Computer Equipment A13701

A13702
A13703
A138 General A13801

A13802
A13803
Telecommunication
A139 A13901
Works
A13902
A13903
A13904
A13905
A13906
Page 104 of 222

A=Expenditure
A13907
A13908
A13909
A13910
A13920
Recovery of
A14 Suspence and Clearing A141 A14101
Expenditure
A99999
A142 P.W. Suspense A14201
A14202
A14203
A14204
A143 Railways Suspense A14301

A14302
A14303
A14304
Citizen Community Board

A15 Miscellaneous Schemes A151 (Check with District A15101
Govt)
A15102
A15103
A15104
A15105
A15106
A15199
Page 105 of 222

A=Expenditure
Detailed Object
Description Old
A011-1 Pay of Officers (A01101 - A01150) CS.No.90
Basic Pay 01101
Personal Pay 01102
Special Pay 01103
Technical Pay 01104
Qualification Pay 01106
Pay of Contract Staff 01107
Index Pay 01105
Pay of Shaheed Police Officers 01108
Command Pay newly created
Current/Additional Charge Pay (Officer) C.S No. 270
Autonomous/Semi-Autonomous/Local Bodies and GOEs, etc CS No. 280
Others 01199
A011-2 Pay of Other Staff (A01151 - 99) CS.No.90
Basic Pay 01201
Personal Pay 01202
Special Pay 01203
Good Conduct Pay 01204
Qualification Pay 01206
Pay of Contract Staff 01207
Index Pay 01205
Pay of Shaheed Police Officials 01208
Current/Additional Charge Pay (Other staff) C.S No. 270
Pay of Permanent Workmen CS No. 543
Others 01299
A012-1 Regular Allowances (A01201 - 70) CS.No.90
Senior Post Allowance 02100
House Rent Allowance 02200
Conveyance Allowance 02300
Sumptuary Allowance 02400
Dearness Allowance 02500
Local Compensatory Allowance 02600
Washing Allowance 02700
Dress Allowance 02800
Special Additional Allowance 02936
Risk Allowance 02939
Hill Allowance 02901
Telecommunication Allowance 02902
Expatriation Allowance 02903
Page 106 of 222

A=Expenditure
Detailed Object
Description Old
Postal Operation Allowance 02904
Extra Departmental Employees Allowance 02905
Qualification Allowance 02906
Medical Allowance 02907
Fixed Contingent/Stationary Allowance 02908
Foreign Allowance 02909
Language Allowance 02910
Accreditation Allowance 02911
Hardship Allowance 02912
Exchange Compensation Allowance 02913
Entertainment Allowance 02914
Instructional Allowance 02915
Computer Allowance 02916
Project Allowance 02917
Orderly Allowance 02918
Special Compensation Allowance 02919
Dusting Allowance 02920
Drinking Water Allowance 02921
Performance Evaluation Allowance 02922
Unattractive Area Allowance 02923
Training Allowance 02924
Secretariat Allowance 02925
Deputation Allowance 02926
Design Allowance 02927
Charge Allowance 02928
Special Allowance 02929
Utility Allowance for Gas 02930
Utility Allowance for Electricity 02931
Consolidated Travelling Allowance 02932
Special TravellingAllowance 02933
Adhoc Relief 02934
Indexed House Rent Allowance 02210
Indexed Conveyance Allowance 02310
National Accountability/Ehtesab Bureau Allowance CS.No. 165
Judicial Allowance 02935
Utility Allowance to Ministers / Ministers of State 02938
Incentive Allowance newly created
Mess Allowance newly created
Non Practising Allowance newly created
Science Teaching Allowance newly created
Page 107 of 222

A=Expenditure
Detailed Object
Description Old
Anaesthesia Allowance newly created
Hostel Superintendent Allowance newly created
Special Adhoc Relief Allowance newly created
RC Allowance newly created
President/ Prime Minister/Parliament House Allowance CS.No.14
Fuel Allowance newly created
Ration Allowance 02999
Constiblery Allowance 02941
Special Relief Allowance 02940
Reserch Allowance newly created
Technical Allowance newly created
Cash Handling Allowance newly created
Disturbance Allowance newly created
Warden/Boarding Allowance newly created
Cost of Living Allowance 2933
Basic Science Allowance newly created
Others 02900
Special Message Allowance CS.No.45
Servant Allowance CS.No.45
Clib Allowance CS.No.45
Integrated Allowance CS.No.45
Housing Subsidy Allowance to Government Servants CS.No.45
Mobility Allowance CS.No.63
Field Allowance CS.No.58
Hair Cutting Allowance CS.No.70
Remote Area Allowance CS.No.70
ATS Allowance CS.No.70
Special Judicial Allowance CS.No.73
Hard Area Allowance CS.No.84
Car Allowances CS.No.101
Special Allowance @ 20% of Basic Pay of Secretariat Employees CS. No. 115
Adhoc Relief - 2009 CS. No. 116
Fixed Daily Allowance CS 110 corg
Prison Allowance CS. No.120
Elite Force Allowance CS. No.123
Education Allowance CS. No.124
Cycle Allowance CS. No. 126
Special Intelligence Allowance CS. No. 128
Public Service Commission Allowance CS. No. 134
Page 108 of 222

A=Expenditure
Detailed Object
Description Old
Adhoc Allowance - 2010 CS. NO.143
Ex-Servicemen Allowance CS. NO.147
Vehicle Maintenance Allowance CS. NO.156
Ad-hoc Allowance CS No. 177
Health Professional Allowance CS No. 182
Additional Pay Allowance CS No. 195
Rural Incentive Allowance CS No. 195
Hard Work Allowance CS No. 195
Casuality Allowance CS No. 195
Special Services Tribunal Allowance CS No. 197
Special Health Sector Reform Allowance CS No. 203
Transport monetization CS No. 207
Utility Allowance to commissioners, DCOs and Assistant Commissioners CS 210
Legelative Allowance CS 230
Adhoc Relief Allowance - 2012 CS 231
Personal Allowance CS 232
Superior Judicial Office Allowance CS 233
Audit and Accounts Allowance CS 240
Election Allowance CS 241
Special Parliament House Allowance CS 245
Adhoc Relief Allowance - 2013 CS 253
Special Inspection Team Allowance CS 269
Special Assignment Allowance C.S No. 273
Counter Terrorism Allowance C.S No. 275
District Teachers Educators Allowance CS No. 290
Adhoc Relief Allowance-2014 CS No. 294
special Allowance @10% to National highways & Motorways police CS No.307
Special Security Incentive Allowance (President/PM secretariat) CS No.310
Adhoc Relief Allowance - 2015 CS No.317
Risk Allowance CS No.318
Special Combat Unit Allowance CS No. 325
Health Allowance CS No, 326
Fixed Medical Allowance CS No, 329
Chief Minister's Office Special Allowance CS No, 332
Page 109 of 222

A=Expenditure
Detailed Object
Description Old
Special Education Allowance CS No.336
High Security Prison Allowance CS No.344
Mobile Phone Allowance CS No.345
Adhoc Relief Allowance - 2016 C.S.No.346
Special Conveyance Allowance for disabled emplyees C.S.No.347
Fixed FBR Incentive CS No.348
Special Healthcare Allowance CS No.352
Rapid Response Allowance CS No.355
Adminstrative Allowance CS.No.359
Utility Allowance CS 368
Frontier Constabulary Special Allowance CS 375
Monetary Allowance (QPM/PPM/Bar) CS No.380
Nursing Professional Allowance CS No.383
resedential telephone Charge Allowance CS No.384
Superior Executive Allowance for Registrar LHC CS No.385
Special Allowance to Armed Forces-2017 CS No.387
Police Law and Order Allowance CS No.388
Fixed Anti Corruption Allowance CS No.389
Advocate General Office Allowance cs No.406
Lady Health Supervisors Allowance for Lady Heath Supervisors CS No.408
Executive Allowance CS. No.413
Civil Secretariat Allowance @ 50 % CS No.414
Explosive Handling Allowance CS No.422
Danger Allowance CS No.428
Superior Executive Allowance CS No.432
Scheduled Post Allowance for Police Officers CS No.436
Investigation Allowance @ 60 % CS No.440
Directorate of Monitoring Allowance for Contract employees CS No.447
Charities Commission Allowance CS No.459
Page 110 of 222

A=Expenditure
Detailed Object
Description Old
FIA Allownce CS No.469
Anti-Organized Crime Allowance CS No.469
Planning & Development Allowance CS No.476
Planning Performance Allowance CS No.480
Secretariat Performance Allowance CS No.480
Solicitor's Allowance CS No.481
Adhoc Releif Allowance-2020 CS No.483
Police Administration Allowance CS No. 485
SAP Certification Allowance CS No. 494
South Punjab Secretariat Allowance CS No. 498
South Punjab Re-Allocation Allowance CS. No. 498
Disparity Reduction Allowance CS. No. 509
Running Allowance- Pak Railways CS No. 523
Mileage Allowance- Pak Railways CS No. 523
Adhoc Relief Allowance-2021 CS No. 528
I.T Professional Allowance CS No. 529
Special Allowance- 2021 CS No. 532
Military Secretary Allowance CS. No. 541
Lady Health Workers (LHWs) Allowance CS No. 542
Lady Health Supervisors (LHSs) Allowance CS No. 542
Weather Allowance CS No. 549
Prison Security Allowance CS No. 548
A012-2 Other Allowances (excluding TA) (A01271 - 99) CS.No.90

Overtime Allowance 03100
Night Duty Allowance 03200
Honoraria 03300
Medical Charges 03400
Rest and Recreation Allowance 03500
Outfit Allowance 03600
Contingent Paid Staff 03700
Page 111 of 222

A=Expenditure
Detailed Object
Description Old
Leave Salary 03800
Extra Duty Allowance 03901
Out Station Allowance 03902
Danger Money Allowance 03903
Session Allowance newly created
Field Allowance Blocked vide CS#58
Firewood Allowance newly created
Motor Cycle Maintenance Allowance newly created
Suspension Allowance newly created
Land Revenue Collector's Allowance newly created
Contract Allowance 2954
Teaching Allowance 2941
President / Governor's House Allowance 2955
Special Allowance for Hiring Drivers to the Parliamentary Secretaries/Chairmen Standing
02942
Committees
Screener Allowance CS.No.70
Diet charges CS.No.93
Cash Rewards to ITP CS.No.110
Teacher Incentive under High Improvers Programme CS.No.110 & 157
Teacher Incentive under High Achievers Programme CS.No.157
Inspection Allowance CS 254
Others 03900 03999
A012-2 Other Allowances (excluding TA) (A01271 - 99) CS.No.90

Overtime Allowance 03100
Night Duty Allowance 03200
Page 112 of 222

A=Expenditure
Detailed Object
Description Old
Honoraria 03300
Medical Charges 03400
Rest and Recreation Allowance 03500
Outfit Allowance 03600
Contingent Paid Staff 03700
Leave Salary 03800
Extra Duty Allowance 03901
Out Station Allowance 03902
Danger Money Allowance 03903
Session Allowance newly created
Field Allowance Blocked vide CS#58
Firewood Allowance newly created
Motor Cycle Maintenance Allowance newly created
Suspension Allowance newly created
Land Revenue Collector's Allowance newly created
Contract Allowance 2954
Teaching Allowance 2941
President / Governor's House Allowance 2955
Special Allowance for Hiring Drivers to the Parliamentary Secretaries/Chairmen Standing
02942
Committees
Screener Allowance CS.No.70
Diet charges CS.No.93
Cash Rewards to ITP CS.No.110
Teacher Incentive under High Improvers Programme CS.No.110 & 157
Teacher Incentive under High Achievers Programme CS.No.157
Inspection Allowance CS 254
Others 03900 03999
Page 113 of 222

A=Expenditure
Detailed Object
Description Old
Page 114 of 222

A=Expenditure
Detailed Object
Description Old
Page 115 of 222

A=Expenditure
Detailed Object
Description Old
Page 116 of 222

A=Expenditure
Detailed Object
Description Old
Page 117 of 222

A=Expenditure
Detailed Object
Description Old
Feasibility Studies 21000

Consultant based Feasibility Studies newly created
Page 118 of 222

A=Expenditure
Detailed Object
Description Old
Research and Surveys 22000
Exploratory Operation 23000

Consultant Based Research and Surveys newly created
Consultant Based Exploratory Operation newly created
High Speed Diesel (HSD) Oil - Operational cs #133
High Speed Diesel (HSD) Oil - Non Operational cs #133
Furnace Oil - Operational cs #133
Furnace Oil - Non Operational cs #133
Electric Traction cs #133
Others cs #133
Bank Fees
Legal Fees newly created
License Fees cs #133
Membership Fees CS # 279
Others cs #133
Postage and Telegraph 52100
Telephone and Trunk Calls 52200
Telex, Teleprinter and Fax 52300
Electronic Communication newly created
Courier and Pilot Service 52400
Photography Charges CS. No. 114
Others 52900
Gas 53100
Water 53200
Electricity 53300
Hot and Cold Weather Charges 53400
POL for Generator CS. No. 130
Others 53900
Occupancy Costs (A03401 - A03470)
Charges newly created
Rent for Office Building 58100
Rent for Residential Building 58200
Rent for Other Buildings 58300
Rent other than on Building 58400
Royalties 58500
Rates and Taxes 58600
Rent of Machinery & Equipment 58901
Insurance newly created
Page 119 of 222

A=Expenditure
Detailed Object
Description Old
Security newly created
Rent of Hall for Council Meetings CS. No. 114
Sewerage Charges/Waste Charges CS.No.82
Passenger Insurance- Pak Railways CS No. 523
Others 58900
Operating Leases (A03501 - A03570)
Machinery and Equipment newly created
Buildings newly created
Motor Vehicles newly created
Computers newly created
Medical Machinary and Technical Equipment newly created
Locomotives- Pak Railways CS No. 523
Others newly created

Motor Vehicles (A03601 - A03670)
Fuel newly created
Insurance newly created
Registration newly created
Consultancy & Contractual Work (A03701 - A3770)
Computer newly created
Management newly created

Government Departments newly created
Government Servants (A03801 - 20) 51000
Training - Domestic newly created
Training - International newly created
Other - Domestic newly created
Other - International newly created
Travelling Allowance 51100 & 51101
Transportation of Goods 51200
P.O.L Charges, Aeroplanes, Helicoptors, Staff Cars, MotorCycles 51300
Page 120 of 222

A=Expenditure
Detailed Object
Description Old
Conveyance Charges 51400
CNG Charges (Government) newly created
Tour Expenditure State Conveyance and Motor Cars 51104
Railway Concession Voucher CS.No.15
POL for Patrolling duties CS No.376
Others 51900
Other than Government Servants (A03821 - 40) 51000
Training - Domestic newly created
Training - International newly created
Other - Domestic newly created
Other - International newly created
Travelling Allowance 51102
Transportation of Goods 51200
P.O.L Charges, Aeroplanes, Helicoptors, Staff Cars, Motorcycles 51300
Conveyance Charges 51400
CNG Charges (Non Govt) newly created
Others 51900
General (A03901 - A03971) New Bifurcation
Stationery 54000
Printing and Publication 55000
Conferences / Seminars / Workshops / Symposia 95000
Hire of Vehicles newly created
Newspapers, Periodicals and Books 56000 & 56100, 56200
Uniforms and Protective Clothing 57000
Advertising & Publicity 59500
Discount given newly created
Tax Refunds newly created
Commission Paid newly created
Loss on Exchange 93000
Expenditure on Pakistani delegations to Foreign Countries 92000
Contribution & Subscription 91100 - 91200
Secret Service Expenditure 94000
Payments to Government Department for Services rendered 59100
Essay writing and Copyrights 59200
Law Charges 59300
Exhibitions, Fairs and other National Celebrations 59400
Payments to Other for Services rendered 59600
Page 121 of 222

A=Expenditure
Detailed Object
Description Old
Relief and Repatriation of Civilian Internees 59801
Unforeseen Expenditure for Disaster Preparedness & Relief 59802
Reimbursement of Interest to Bank 59803
Security of VIPs 59804
Expenditure on Refugees, Security, Prisoners & Detainees 59805
Subsistence Allowance to Detainees 59806
Allied Branch of the Provincial C.I.D 59807
Purchase of Drugs and Medicines 59808
Expenditure on Confiscated Goods newly created
Weight & Measures, Trade Marks and Patent Rights newly created
Vocational and Manpower Training newly created
Expenditure on Foreign Experts Assistance received from Abroad newly created
Demarcation of Pakistan-India Boundary newly created
Service Charges newly created
Re-imbursment of T.T. Charges to Banks for Home Remittances newly created
Depreciation Expense newly created
Foreign/Inland Training Course Fee 59977
Refresher / Recurrent Courses of Pilots 59944
Insurance of Aircrafts and Pilots 59945
Landing / Parking Charges of Aircrafts 59946
Unforeseen Expenditure 59947
Expense against National Fund for Control of Drug Abuse 96000
Cost of Other Stores 59800
HIV/AIDS - Training Foreign 59910
HIV/AIDS - Local Training and Meetings 59911
HIV/AIDS - Technical Assistance 59912
HIV/AIDS - Surveillance 59913
HIV/AIDS - Monitoring , Research & Evalution 59914
HIV/AIDS - Behaviour Change Communication and Advocacy 59915
HIV/AIDS - Services for vulnerable Population 59916
HIV/AIDS - Drugs & Medical Supplies 59917
HIV/AIDS - Contigencies 59918
HIV/AIDS - Operational Cost of Old Surveillance Centers 59919
Investigation Cost 59978
Ordnance Store 59828
Other Store - Tear Gas / Computer, Stationary 59831
newly created
Losses to Local Government and Entities due to Abolition of Taxes
Page 122 of 222

A=Expenditure
Detailed Object
Description Old
newly created
Special Cost incurred in Performance of Government Functionaries
Special Expediture Incurred in Executives Directives newly created
Stipend, Incentives, Awards and Allied Expenditure 59906
Expenditure on Foreign Delegations arriving in Pakistan newly created
Discount on Judicial Stamps newly created
Discount on Non Judicial Stamps newly created
Feeding/Diet/Food Charges CS.No.144
Road Safety Education CS No. 110 corg
Subsistence Allowance for refugees (1990) C S 164
Standred Achievement Test (SAT) C S 167
Others 59810 & 59900
Cost of State Trading Medicines newly created
Expenditure on Diet for Patients CS.No.34
Monitoring/SEMIS CS.No.81
School Rehabilitation Program/Terms of Partnership CS.No.81
School Management Committee (SMC) CS.No.81
Public Private Partnership CS.No.81
Stipend to Girls Students CS.No.81
Free Text Books CS.No.81
Teachers/Managers Training CS.No.81
Incremental Technical Assistance Staffing CS.No.81
Learning Assessment/ PEACE CS.No.81
Capacity Building CS.No.88
Expenditure Tracking/Monitoring CS.No.88
Hiring of Air Transport CS.No.261
Development and maintinence of websites CS No.376
Feeds for Livestock owned by the Government CS No.426
Purchase of Veccine/Medicine for Animal Husbandry(Preventive)
Expenditure of Newly Merged Districts in KP CS No.464
Light Refreshment During Official Meeting CS No. 492
Other Expenditure for Contract Allowance under Governor's Privileges order 1975 CS No. 505
Foreign Currency Exchange Loss on US Dollar Linked Certificates (Conventional/ Sharia CS No. 507
CNIC Fees & Verification of Prison Inmates CS No. 518
Railway Material Consignments CS NO. 523
Page 123 of 222

A=Expenditure
Detailed Object
Description Old
Pension (A04101 - 4170) 66000
Pension - Civil 66101
Commuted value of pension-Civil 66201 & 66203
Gratuity - Civil 66300 & 66301
Other Pension (e.g. Family Pension) newly created
Gratuities (e.g. Gratuity where Pension is not Mature) newly created
Reimbursement of Medical Charges to Pensioners 66400
Pension - Defence 66102
Commuted Value of Pension - Defence 66202 & 66204
Gratuity - Defence 66300 & 66302
Payment of Pension Contribution of Ex-Local Fund Employees 66901
Travelling Allowance for Retired Government Servants in connection with journey on
66401
Medical Grounds
Grants to Civil - Defence New
Superannuation and Retirement Allowance New
Superannuation Encashment on L.P.R newly created
30% of Minimum of Pay Scales as Social Security Benefit in lieu of Pension to Contract
CS.No.02
Appointee
Pension Contribution (LCS/ Non LCS) CS. No. 114
Medical Alowance to Civil Pensioners CS 155
Pension-Autonomous/Semiautonomous/Local Bodies and GOEs CS No.462
Gratuity for Permanent Workman CS No. 543
Others 66900
Employer's Contribution to Benevolent Fund cs #133
Post Retirement Free Medical Facility cs #133
Post Retirement Travel Facility cs #133
Others cs #133
Page 124 of 222

A=Expenditure
Detailed Object
Description Old
Subsidy (A05101 - A05120) 62000
Wheat 62000
Food 62000
Edible Oil 62000
Fertilizer 62000
Tubewells 62000
Cotton 62000
Freight Subsidy on Imported Cement CS.No.17
Subsidy on Imported Whole Gram Black CS.No.18
Mark-up Rate Subsidy for Spinning Industries CS.No.64
Support for wheat/flour export CS 306
Support for sugar export CS 306
Drawback of Local Taxes and Levies (DLTL) 2014-15 CS 331
Drawback of Local Taxes and Levies (DLTL) 2014-15- NonTextile sector C.S.338
Drawback of Local Taxes and Levies (DLTL) 2015-16-Textile sector C.S 366
Drawback of Local Taxes and Levies (DLTL) 2015-16-SME sector C.S 366
Others 62000
Grants Domestic (A05201 - A05270) 64000
To Federal Government newly created
To Provincial Government 64100
To District Government 64500
To TMAs 64600
To Financial Institutions 64300
To Non Financial Institutions 64400
To Union Administration newly created
Local Bodies 64200
Share from Provincial Allocable Amount (District Government) Corrigendum
Special Grants from Provincial Retained Amounts (District Government) Corrigendum
Federal Funded Projects (District Government) Corrigendum
Special Grants from Provincial Allocable Amounts (TMAs) Corrigendum
Special Grants from Provincial Retained Amounts (TMAs) Corrigendum
Federal Funded Projects/Schemes (TMAs) Corrigendum
Grants to Union Adminstration 64700
Financial Assistance to the Government Employees/their Families, CS.No.02& 127 & 278
expired/disabled/injured during Service - Lump Sum Grant
Share from Provincial Allocable Amount (Contonment Board) CS.No.62
Page 125 of 222

A=Expenditure
Detailed Object
Description Old
Special Grants from Provincial Retained Amount (Contonment Board) CS.No.62
Financial Assistance to the Families of Government Employees Expired during Service
CS.No.127 & 278
- Education Fee
Financial Assistance to the Families of Government Employees Expired during Service
CS.No.127 & 278
- Accommodation
Contingent Grant CS.No. 287
Markup Support Under Export Finance Markup Facility
CS.No. 298
Markup Rate Support For Textile Sector Against Long Term Loans
Assistance package for families of Govt employees who die in service - cash payment in
CS 301 7.01.15
lieu of plot
Assistance package for families of Govt employees who die in service - Marriage Grant CS 301 7.01.15
Medical Charges-Other than Government Servants CS 335
DEAs, Share from Provincial Allocable Amount CS No.361
DHAs, share from Provincial Allocable Amount CS No.361
Metropolitan Corporation’s share from Provincial Allocable Amount CS No.361
Municipal Corporation’s share from Provincial Allocable Amount CS No.361
Municipal Committee’s share from Provincial Allocable Amount CS No.361
Union Council’s share from Provincial Allocable Amount CS No.361
District Council’s share from Provincial Allocable Amount CS No.361
DEA’s share from Provincial Retained Amount CS No.361
DHA’s share from Provincial Retained Amount CS No.361
Metropolitan Corporation’s share from Provincial Retained Amount CS No.361
Municipal Corporation’s share from Provincial Retained Amount CS No.361
Municipal Committee’s share from Provincial Retained Amount CS No.361
Union Council’s share from Provincial Retained Amount CS No.361
District Council’s share from Provincial Retained Amount CS No.361
Grant for Deeni Madrassas CS No.387
Grant for educational expenses of children of Shaheed employees CS No.387
Grant for press club CS No.387
Civilian Victims Fund CS No.418
Town Committee's Share from Provincial Allocable Amount CS No. 508
Town Committee's Share from Provincial Retained Amount CS No. 508
Tehsil Council's share from Provincial Allocable Amount CS No. 508
Tehsil Council's share from Provincial Retained Amount CS No. 508
Page 126 of 222

A=Expenditure
Detailed Object
Description Old
To Others 64900
Writeoff of Loans and Advances (A05301 - A05320) 63000
Government Servants 63000
CS No. 208
Write off of loss of Public Money
Others 63000
Inventories Obsolescence/ Slow Moving Charge CS.No.133
Impairment of Property, Plant and Equipment CS.No.133
Write off of Inventories CS.No.133
Loss on Disposal of Property, Plant and Equipment CS.No.133
Loss on Sale of Scrap CS.No.133
Others CS.No.133
Scholarships (A06101 - A06104) 65000
Merit Scholarships 65100
Others Scholarships 65200 & 65500

Cash Awards 65400
Bonuses 65300
Cash Awards to informers CS No. 261
Cash Awards to General Public (Under Section 56C of Sales Tax Act-1990 Proposed C.S No534
Technical Assistance (A06201 - A06270) 68000
Expenditure on Foreign Trainiees in Pakistan 68100
Contribution to International Agencies 68200
Entertainments & Gifts (A06301 - A06399) 67000
Entertainments & Gifts 67000
Other Transfer Payments (A06401 - A06470) 69000
To Foreign Governments newly created
Contributions / Transfers to Reserve Fund 69100
Renewals & Replacements 69200
Return to Government Investment 69300
Page 127 of 222

A=Expenditure
Detailed Object
Description Old
To Sugar Cess Fund newly created
Premium on Insurance Schemes CS.No.30
Transfer to Staff Benefit Fund - Railways CS.No.133
Premium for Railways Employees Group Insurance CS.No.133
Health Premium Payment CS No. 510
Others 69900
Grant In Aid to Sindh Education Foundation CS.No.103
Fellowship Program CS.No.103
100 Community Supported Schools CS.No.103
Early Learning Program CS.No.103
Rural Based Community School CS.No.103
Promotion of Private School in Rural Area CS.No.103
Integrated education Learning Program CS.No.103
Others CS.No.103
Permanent Debt (A07101 - 10) 61000
To Federal Government 61100
To Provincial Governments 61100
To District Governments 61100
To TMAs 61100
To Non-Financial Institutions 61100
Sukuk CS.No.72
Bai-Muajjal CS No. 321
2 years Punjab Saving and Investment Bonds- interest/coupon payment CS 370
3 months Punjab Treasury Bills-profit/Mark up payment CS 370
6 months Punjab Treasury Bills- profit/Mark up payment CS 370
12 months Punjab Treasury Bills- profit/Mark up payment CS 370
Government Securities (US Dollars) under FADRA,2018 CS 416
Government Securities (US Dollars) under VDDAA,2018 CS 416
Profit on Pakistan Banao Certificates for 3 years CS 429
Profit on Pakistan Banao Certificates for 5 years CS 429
Others 61100
Page 128 of 222

A=Expenditure
Detailed Object
Description Old
Floating Debt (A07111 - 20) 61000
To TMAs 61300
Ways and Means Advances
Interest on Ways & Means Advances-Federal Government CS No.482
Unfunded Debt (A07121 - 30) 61000
To TMAs 61400
Permanent Debt (A07201 - 10) 61000
Supplier's Credit CS.No.133
Managment Fee CS. 216 Corrndumig
Commitment Fee CS. 216 Corrndumig
Others 61200
Interest (Coupon) on 03 Months Naya Pakistan Certificate CS.No 486
Interest (Coupon) on 03 Years Naya Pakistan Certificate CS.No 486
Interest (Coupon) on 05 Years Naya Pakistan Certificate CS.No 486
Page 129 of 222

A=Expenditure
Detailed Object
Description Old
Other Obligations (A07301 - A07399) 61000

Other Obligations (e.g. Depreciation and other Reserve Funds, Deposits of Income Tax
61500
under Section 18A etc)
Other Payments (e.g. Management of Loans, Interest of Commercial Banks, Loan on
61600
Food Account)
On Loan received by Post Office etc. 61700
Defence Savings Certificates CS.No.112
Special Savings Certificates CS.No.112

Regular Income Certificates CS.No.112
Behbood Savings Certificates CS.No.112
National Savings Bonds CS.No. 125
Other Savings Certificates CS.No.112
Pensioner Benefit Accounts CS.No.112
Special Savings Accounts CS.No.112
Savings Accounts CS.No.112
Mahana Amdani Accounts CS.No.112
Short Term Saving Certificate CS 258
Prize Money Premium Prize Bond CS No.365
Profit Payment on Premium Proze Bond CS No.365
Shuhda Family Welfare Account CS No.410,415
Interest on US Dollar Linked Certificates (Conventional) CS. No. 507
Profit on US Dollar Linked Certificates (Sharia Compliant) CS No. 507
Other Savings Accounts CS.No.112
Sarwa Islamic Savings Account CS No.410
Page 130 of 222

A=Expenditure
Detailed Object
Description Old
Profit on Islamic Naya Pakistan Certificates (INPCs) CS No. 491
Advances to Government Servants (A08101 - A08170) 85000
House Building Advance 85100
Motor Car Advance 85200

Motor Cycle/Scooter Advance 85300
Cycle Advance 85400
Others 85900
Loans to Provinces (A08201 - A08210) 81000
NWFP 81103
Punjab 81101
Sindh 81102
Balochistan 81104
Drought Emergency Relief Assistance Blocked
Federal DERA Unit (see A08701 and 02) Blocked
Others
Ways and Means Advances (A08211-A08216) CS No.482
Ways & Means Advance-Khyber Pakhtunkhwa CS No.482
Ways & Means Advance-Punjab CS No.482
Ways & Means Advance-Sindh CS No.482
Ways & Means Advance-Balochistan CS No.482
Ways & Means Advance-AJ&K CS No.482
Ways & Means Advance-Gilgit Baltistan CS No.482
Ways and Means Advances to Provinces/ Special Areas CS No.517
Loans to Districts / TMAs Government (A08301 - A08310) 82000

NWFP 82000
Punjab 82000
Sindh 82000
Balochistan 82000
Loans to Financial Institutions (A08401 - A08499) 83000
Page 131 of 222

A=Expenditure
Detailed Object
Description Old
Loans to Financial Institutions 83000

Loans to Non Financial Institutions (A08501 - A08599) 84000
Loans to Non Finantional Institutions 84000

Loans to Private Sector (A08601 - A08670) 86000
Private Sector 86100
Others 86900
DERA Loans (A08701 - A08799) 81000
Federal DERA Unit 81105
NWFP CS.No.09
Punjab CS.No.09
Sindh CS.No.09
Balochistan CS.No.09
Others (FATA,FANA,AJK) CS.No.09
Purchase of Building and Structures (A09101 - A09170) 19000
Land and Buildings newly created
Land and Buildings - Residential Buildings newly created

Land and Buildings - Office Buildings newly created
Building and Structure - Others 19000
Others Blocked
Computer Equipment (A09201 - A09299) newly created
Hardware newly created
Software newly created
I.T. Equipment newly created
License Fee for Software CS.No.130
Commodity Purchases (A09301 - A09370) 59700
Food (Sugar) 59703
Page 132 of 222

A=Expenditure
Detailed Object
Description Old
Fertilizer 59704
Coal 59706
Cost of State Trading - Food (Wheat) 59701
Cost of State Trading - Food (Rice) 59702
Cost of State Trading - Others
Provincial Judicial Stamps newly created
Others 59709
Other Stores and Stocks (A09401 - A09470)
Medical Stores 59705
Newsprint 59707
Tractors newly created
Medical and Laboratory Equipment newly created
Workshop Equipment newly created
Storage and Carrying Receptacies newly created
Specific Consumables newly created
Generic Consumables newly created
Medical Stocks newly created
Life Saving Medical Supplies newly created
General Utility Chemicals newly created
Specific Utility Chemicals newly created
Drapery, Fabrics, Clothing and Allied Material newly created
Insecticides newly created
Purchase of Water tanks CS No. 376
Purchase of Transport (A09501 - A09599) 11000
Purchase of Transport 11000
Diplomatic Cars 59708
Pak Railways (A09504-07)
Locomotives- Pak Railways CS NO. 523
Railways Coaches and Carriages- Pak Railways CS NO. 523
Railways Wagons CS NO. 523
Other Railways Wagons CS NO. 523
Purchase of Plant and Machinery (A09601 - A09699) 12000
Page 133 of 222

A=Expenditure
Detailed Object
Description Old
Purchase of Plant & Machinery 12000
Cold Storage Equipment newly created

Signalling System CS.No.133
Railways Rolling Stock CS.No.133
Railways Track Machine CS NO. 523
Purchase of Furniture & Fixture (A09701 - A09799) 13000
Purchase of Furniture & Fixture 13000
Unkept Furnishings newly created

Purchase of Other Assets (A09801 - A09899) 14000
Purchase of Livestock 14000
Others Blocked
Meters & Service Cables CS.No.140
Purchase of arms and ammunitions CS No.376
Purchase of anti-riot equipment CS No.376
Principal Repayment (A10101 - A10170) 87000
Domestic Direct 87100
To Provincial Governments newly created
To District Governments newly created
To TMAs newly created
To Financial Institutions newly created
To Non Financial Institutions newly created
Federal Investment Bonds newly created
Foreign Exchange Bearer Certificates newly created
US Dollar Bearer Certificates newly created
Foreign Currency Bearer Certificates newly created
Special US Dollar Bonds newly created
Pakistan Investment Bonds newly created
Sukuk CS.No.72
National Savings Bonds CS. No. 125
Bai-Muajjal CS No.321
Premium Prize Bond CS No. 360
Page 134 of 222

A=Expenditure
Detailed Object
Description Old
2 years PSIB CS 370
3 years PSIB
5 years PSIB
7 years PSIB
Government Securities (US Dollars) under FADRA,2018 416
Government Securities (US Dollars) under VDDAA,2018 416
Principal Repayment of Pakistan Banao Certificates for 3 years CS 429
Principal Repayment of Pakistan Banao Certificates for 5 years CS 429
To Others newly created
Repayment of Foreign Loans (A10201 - A010270) 88000
Foreign Direct 88100

To Non-Financial Institutions newly created
Repayment of Unspent Balances of Foreign Loan CS No. 216
Management Fee CS. 216 Corrndumig
Commitment Fee CS. 216 Corrndumig
Principal Repayment of 03 Months Naya Pakistan Certificate CS.No 486

Principal Repayment of 03 Years Naya Pakistan Certificate CS.No 486
Principal Repayment of 05 Years Naya Pakistan Certificate CS.No 486

Other Repayments (A10301 - A10399)
Other Repayments 89000
Repayment of Floating Debts (A10401 - A10499) newly created
Prize Bonds newly created
Page 135 of 222

A=Expenditure
Detailed Object
Description Old
Treasury Bills newly created
Ways and Means Advances newly created
Cash Credit Accommodation newly created
Treasury Bills CS No. 284
3 months PTB CS 370
6 months PTB
12 month PTB
Treasury Bills CS No.412
Repayment of Ways & Means Advance-Federal Government CS No.482
CS No.491
Repayment of Invetments in Islamic Naya Pakistan Certificates(INPCs)
Domestic Investment (A11101 - 11170) 71000

Foreign Investments (A11201 - A11270) 73000
To Non-Financial Institutions newly created
Contribution to International Financial Institutions 73000
Other Investments (A11301 - A11399) 79000
Others 79000
Page 136 of 222

A=Expenditure
Detailed Object
Description Old
Roads, Highways and Bridges (A12101 - A12199) 31000
Highways 31100
Other Roads 31200

Bridges of National Importance 31300
Other Bridges 31400
Transport Stands and Terminals CS. No. 114
Track Work and Infrastructure CS. No. 133
Irrigation Works (A12201 - A12270) 32000
Main Canals 32100
Feeder Canals 32200
Tertiary and Other Subsidiary Links 32300
Agricultural Produce Carrying Equipment NEW
CS No.376
Others 32900
Embankments and Drainage Works (A12301 - 12370)
Main Embankment 33100
Miscellaneous Embankment 33200

Drainage 33300
Lining of water tanks and courses
Others 33900
Building and Structure (A12401 - 12470) 34000
Office Buildings 34100
Residential Buildings 34200
Other Buildings 34300
Structures 34400
Electrification Plumbing and Other Infrastructure newly created
Pak Railways (A12406-10)
Railways Stations CS NO. 523
Railways Service Buildings CS NO. 523
Railways Residential Buildings CS NO. 523
Railways Other Buildings CS NO. 523
Page 137 of 222

A=Expenditure
Detailed Object
Description Old
Others-Civil Works Consturction of Building & Structure 34900 & 34500
Other Works (A12501 - A12599)
Works - Urban newly created
Works - Rural newly created
Telecommunication Works (A12601 - A12620) 35000
Lines and Wires 35100
Apparatus and Plants 35200
Share in Factories 35300
Stores 35400
Construction of Lines and Wires (Telegraph) 35101
Construction of Lines and Wires (Telephone) 35102
Construction of Lines and Wires ( Radio ) 35103
Construction of Apparatus and Plants ( Telegraph ) 35201
Construction of Apparatus and Plants ( Telephone ) 35202
Construction of Apparatus and Plants (Radio ) 35203
Railways Telecommunication System CS NO. 523
Others 35900
DERA Works (A12701 - A12799) 36000
Works 36100
Goods & Commodities 36200
Consultant Services &Training 36300
Incremental Operational Cost (Establishment Charges) 36400
Railways Track CS NO. 523

Railways Bridges CS NO. 523
Public & Passenger Amenitie- Pak Railways CS NO. 523

Staff Welfare- Pak Railways CS NO. 523
Page 138 of 222

A=Expenditure
Detailed Object
Description Old
Other Un-remunerative Works- Pak Railways CS NO. 523
Transport (A13001 - A13099) 41000

Transport 41000
Locomotives CS. No. 133
Railways Coaches and Carriages CS. No. 133
Railways Wagons CS. No. 133
Helicopter/Air Transport CS No. 283
Other Railways Rolling Stock CS NO. 523
Railways Train Lighting CS NO. 523
Machinery and Equipment (A13101 - A13199) 42000

Machinery and Equipment 42000
Medical and Laboratory Equipments CS No. 285
Railway Track Machine CS NO. 523
Repair & Maintenance of Others newly created

Furniture and Fixture (A13201 - 13299) 43000
Furniture and Fixture 43000
Building and Structure (A13301 - 13370) 44000
Office Buildings 44100
Residential Buildings 44200
Other Buildings 44300
Structures 44400
Works - Urban and Rural / Water Supply / Electrification CS. No. 114
Salary of Maintenance Staff C S No. 228
Railways Electrical Services (Power) CS NO. 523
Page 139 of 222

A=Expenditure
Detailed Object
Description Old
Others - Repair and Maintenance of Building & Structures 44900 & 44500
Irrigation (A13401 - A13470) 45000
Page 140 of 222

A=Expenditure
Detailed Object
Description Old
Main Canals 45100
Feeder Canals 45200
Tertiary and other Subsidiary Links 45300
Silt Clearance CS No. 342
Others 45900
Embankments and Drainage (A13501 - A13570) 46000
Main Embankment 46100
Miscellaneous Embankment 46200
Drainage 46300
Others 46900
Roads, Highways and Bridges (A13601 - A13699) 47000
Highways 47100
Other Roads 47200

Bridges of National Importance 47300
Other Bridges 47900
Transport Stands and Terminals CS. No. 114
Railways Track CS. No. 133
Railways Bridges CS NO. 523
Computer Equipment (A13701 - A13799) newly created

Hardware newly created
Software newly created
I.T. Equipment newly created
General (A13801 - A13899) 49000
Maintenance of Parks & Gardens 49100
Maintenance of Playgrounds CS. No. 114
Shifting & Repair of HT, LT Lines CS. No. 140
Telecommunication Works (A13901 - A13920) 48000
Lines and Wires - Repair 48100
Apparatus and Plants 48200
Repair and Maintenance of Lines and Wires (Telegraph) 48101
Repair and Maintenance of Lines and Wires (Telephone) 48102
Repair and Maintenance of Lines and Wires ( Radio ) 48103
Repair and Maintenance of Apparatus & Plants ( Telegraph ) 48201
Page 141 of 222

A=Expenditure
Detailed Object
Description Old
Repair and Maintenance of Apparatus & Plants (Telephone ) 48202
Repair and Maintenance of Apparatus and Plants (Radio ) 48203
Railways Signaling System CS NO. 523
Railways Telecommunication System CS NO. 523
Others - Repair 48900

Suspense and Clearing (A14101 - A14199)
Recovery of Expenditure Suspense newly created
Default Down Payment Account Dummy Blocked
Suspense (Irrigation). CS.No.92
Suspense (Highway). CS.No.92
Suspense (Building). CS.No.92
Suspense (P.H.E.). CS.No.92
Railways Stores Suspense CS NO. 523

Railways Fuel Suspense CS NO. 523
Railways Other Suspense CS NO. 523
Miscellaneous Advance- Pak Railways CS NO. 523
Citizen Community Board Current CS. No. 114
On going Schemes Citizen Community Board CS. No. 114

On going Schemes ADP (Current year) CS. No. 114
On going Schemes ADP (Previous year) CS. No. 114
On going Schemes CM Grant CS. No. 114
On going Schemes (Office Complex) – NB funds CS. No. 114
Others CS. No. 114
Page 142 of 222

B=Tax Revenue
Major Object Minor Object Detailed Object
Code Description Code Description New Description Old

Direct Taxes from Companies (B01101 - B01120) 0111000
B01 Direct Taxes B011 Taxes on Income B01101 Income tax 0111100
B01102 Super Tax 0111200
B01103 Surcharge 0111300
B01104 Taxes from Companies MLR 32/3c 0111400
B01105 Deduction at Source under Section 50 of the Income Tax Ordinance 0111500
B01106 Advance Payments of Tax under Section 53 0111600
B01107 Penalties under the Income Tax Ordinance 1979 0111700
B01108 Share of Net Proceeds assigned to Provinces 0111900
B01120 Others 0111800
Taxes from Registered Firms (B01121 - 30) 0112000
B01121 Super tax 0112200
B01123 Taxes from Registerd Firms - MLR 32/ Section 3/c 0112400
B01126 Penalties under the Income Tax Ordinance 0112700
B01130 Others 0112800
Taxes from Individuals, AOPs, & URF - Other than Salaries
0113000
(B01131 - 40)
B01131 Income Tax 0113100
Taxes From Individuals - AOP, URF & HUF - Other than Salaries -
B01133 0113400
Penalties - MLR 32/3c
B01136 Penalties 0113700
B01140 Others 0113800
Taxes from Federal Government Employees (B01141 - 50) 0114000
B01141 Income Tax - Ordinary Collection 0114100
B01144 Surcharge - Ordinary Collection 0114300
B01150 Other Taxes from Federal Government Employees newly created
Taxes from Government Employees other than Fedederal
0115000
Government (B01151 - 60)
Page 143 of 222

B=Tax Revenue
B01160 Others newly created
Taxes from Other Employees (B01161 - 70) 0115000
B01162 Surcharge Ordinary Collection 0115300
B01170 Others 0115800
Taxes from Agriculture (B01171 - 80) 0116000
B01171 Ordinary Collection 0116100
B01173 Tax on Agricultural Income in the Punjab 0116300
B01174 Tax on Agricultural Income in the Baluchistan 0116400
B01175 Tax on Agricultural Income in the NWFP 0116500
B01176 Tax on Agricultural Income in the Sindh 0116600
B01177 Taxes from Agriculture - Share of Net Proceeds assigned to Provinces 0116900
B01180 Others 0116800
Taxes from Other Sources (B01181 - 99) 0117000
B01181 Tax released from Interest on Government Securities 0117100
B01182 Tax on Other Emoluments 0117200
B01184 Recoveries of Overpayments 0117400
B01186 Taxes on Income not else where Classified 0118000
B01187 Income Tax from Salaries of Federal Government Employees 0118100
B01188 Income Tax from Contractors / Suppliers 0118200
B01189 Deduct - Refunds / Rebate 0119000
B01190 Taxes from Other Sources newly created
B01191 Income Tax on Imports CS.No.42
B012 Wealth Tax Wealth Tax (B01201 - B01299) 0121000
B01201 From Private / Public Companies 0121100
B01202 Registered Firms 0121200
B01203 From Individuals AOP / URF 0121300
B01204 On Agricultural Assets 0121500
B01205 Other Collection 0121400
B01207 Ordinary Collection on Movable newly created
B01208 Other Collection on Movable newly created
B01209 Ordinary Collection on Immovable newly created
B01210 Other Collection on Immovable newly created
Urban Immovable Property Tax (B01301 - 10) 0122000
B013 Property Tax B01301 Ordinary Collection 0122100
B01302 Share of Net Proceeds assigned to Districts/TMAs etc. 0122900
B01303 Tax on Luxury Houses 0122200
B01304 Farm House Tax CS.No. 204
Page 144 of 222

B=Tax Revenue
Transfer of Property Tax (B01311 - 20) 0123000
B01311 Fees for Registering Documents 0123100
B01312 Copying Registered Documents 0123200
Punjab Tax on Properties (other than Agricultural Land abutting to
B01313 CS. No 506
National or Provincial Highways and Motorways)
B01320 Others 0123800
B014 Land Revenue Land Revenue (B01401 - B01425) 0124000

B01401 Ordinary Collection 0124001
B01402 Development Cess 0124002
B01403 Malkana 0124003
B01404 Sale of Government Estates 0124004
B01405 Sale of Waste Land 0124005
B01406 Fines and Forfeitures 0124010
Rent of Agricultural Land for a Single year or Harvest or for a Fixed
B01407 0124011
Number of Years
B01408 Rent from Shops and Other Sites, Nazul Buildings and Land 0124014
B01409 Others not elsewhere Classified newly created
Recovery from Pakistan Atomic Energy Commission on account of
B01410 0124006
Resettlement of Displaced Persons
B01411 Recovery on Account of Survey and Settlement Charges 0124007
B01412 Recovery for Maintenance of Boundaries and Pillars 0124008
B01413 Fees for Consolidation of Holdings 0124009
B01414 Tirni grazing Dues 0124012
Collection Fee on the dues recovered as Arrears of Land Revenue
B01415 0124013
through Revenue Agencies
B01416 Revenue Talbana 0124015
B01417 Mutation Fee 0124016
B01418 Copying and Inspection Fees of Patwaries Record 0124017
Copying Fees for the Preparation of Produce statement and Five
B01419 0124018
yearly Abstracts of Yield
B01420 Examination fee from Naib Tehsildars and Patwaries 0124019
B01421 Recoveries of Overpayments 0124020
B01422 Collection of Payments for Service rendered 0124021
B01423 Portion of Land Revenue transferred to Irrigation 0124090
B01424 Local Rates on Lands Interest assessable to Land Revenue 0124022
B01425 Land Revenue - Others 0124080
Workers Welfare
B015 Workers Welfare Fund (B01501 - B01570) 0160000
Fund
B01501 Ordinary Collections 0161000
Page 145 of 222

B=Tax Revenue
Contribution under Companies Profits (Workers Participation) Act
B01502 0162000
1968
Tax on Profession, Trade and Callings (B01601 - B01670) 017000
Tax on Profession,
B016 B01601 Ordinary Collection 0171000
Trade and Callings
B01602 Foreign Air Travel 0179000
B01603 Deduction at Source 0172000
B01604 Health Tax 0174000
B01605 Education Tax 0173000
Capital Value Tax on Immovable Property (B01701 - B01770) 0181000
Capital Value Tax on
B017 Immoveable B01701 Urban 0181100
Property
B01702 Rural 0181200
B01703 Urban (Residential) 0181101
B01704 Urban (Commercial) 0181102
B01705 Urban (Others) 0181103
B01706 Rural (Residential) 0181201
B01707 Rural (Agricultural) 0181202
B01708 Rural (Others) 0181203
B01709 Immovable Property-Share Assigned to Provinces CS.No.13
B01770 Others 0181203
Capital Value Tax on Moveable Assets (B01801 - B01870) 0182000
Capital Value Tax on
B018 B01801 Motor Vehicles 0182100
Moveable Assets
B01802 Motor Vehicles - Commercial 0182102
B01803 Motor Vehicles - Non Commercial 0182101
B01809 Moveable Property-Share Assigned to Provinces CS.No.13
B01870 Motor Vehicle Others 0182103
Other Direct Taxes (B01901 - B01902) 019000
B019 Other Direct Taxes B01901 Federal Education Fee Tax Ordinary Collection 0193000
B01902 Corporate Asset Tax - Other Collection 0191000 & 0192000
Capital Gains Tax (B01903 - 10) 014100
B01903 Capital Gains Tax - Ordinary Collection 0141000
0
B01904 Capital Gains Tax - Other Collection 0148000
Gift Tax (B01911 - 20) 0130000
B01911 Gift Tax - Ordinary Receipts 0131000
B01912 Gift Tax - Other Receipts 0138000
B01913 Gift Tax - Share of Net Proceeds assigned to Provinces 0139000
Estate Duty (B01921 - 25) 0150000
B01921 Estate Duty - Ordinary Collection 0151000
B01922 Estate Duty - Other Collection 0158000
B01926 Withholding tax on Cash Withdrawals. CS.No.21
Page 146 of 222

B=Tax Revenue
B01927 Income Support Levy CS No. 264
B01970 Others Blocked
Sea Customs (B02001 - B02070) 0211000
B02 Indirect Taxes B020 Sea Customs B02001 Imports 0211100
B02002 Exports 0211200
B02003 Export Duty on Cotton 0211300
B02004 Others 0211800
B02005 Land Customs Blocked
Land Customs (B02101 - B02170) 0212000
B021 Land Custom B02101 Imports 0212100
B02102 Exports 0212200
B02103 Export Duty on Cotton 0212300
B02104 Others 0212800
B02105 Sea Customs Blocked
Customs Surcharge (B02201 - B02270) 0213000
B022 Customs Surcharge B02201 Surcharge - Iqra 0213100
B02202 Flood Relief Surcharge 0213200
B02203 Export Development Surcharge 0213300
B02204 Deduct - Refunds / Rebate 219900
B02205 Customs Surcharge Blocked
B02206 Import Duty on Gold 0214000
Sales Tax on Imports (B02301 - 15) 0221100
B023 Sales tax B02301 Ordinary Collection 0221110
B02302 Other Collections 0221120
Sales Tax on Exports (B02316 - 30) 0221200
Sales Tax on Goods Liable to Federal Excise (B02331 - 40) 0222000
Sales Tax on Goods not Liable to Federal Excise (B02341 - 50) 0223000
Sales Tax Paid by Dealers (B02351 - 65) 0224000
Sales Tax - Others (B02366 - 99) 0225000 & 0226000
Page 147 of 222

B=Tax Revenue
Sales Tax on Services collected on behalf of Provincial Governments,
B02366 FATA, PATA, Islamabad Capital Territory, Azad Jammu & Kashmir 0225000
(AJ&K) and Northern Areas
Sales Tax on Services Levied as Central Excise Duty in the VAT
B02367 0226000
mode
B02368 Deduct - Refunds / Rebates 0229900
Sales Tax on Ghee & Cooking Oil Levied as Central Excise Duty in
B02369 022700
VAT mode
B02381 Ordinary Collections Blocked
B02382 Transfer of Sales Tax on Services (GST Provincial) to Provinces. CS.No.91
Share of Sales Tax Levied as Central Excise Duty in VAT mode of
B02383 CS.No.91
Provinces.
B02384 Sales Tax On Services (Sindh) CS No. 217
B02385 Sales Tax On Services (Punjab) CS No. 236
B02386 Sales Tax on Services (Khyber Pakhtun Khwa) CS 248
B02387 Sales Tax on Services (Baluchistan) CS 319
. 0231000
B024 Federal Excise B02401 Motor Spirit 0231100
B02402 High Speed Diesel 0231200
B02403 Furnace Oil 0231400
B02404 Asphalt 0231500
B02405 Lubricating Oil 0231600
B02406 Kerosene Oil 0231700
B02407 Others 0231800
B02409 POL - Other Deisel 0231300
B02410 Net Proceeds of Royalty on Crude Oil Assigned to Provinces Blocked
Federal Excise on Chemicals (B02411 - 25) 0232000
B02411 Rubber 0232001
B02412 Plastic goods 0232002
B02413 Soda Ash 0232003
B02414 Vegetable Non-Essential Oils 0232004
B02415 Paints, Varnishes all Types 0232005
B02416 Soaps and Detergents all Types 0232006
B02417 Fertilizer 0232007
B02418 Footwear, Polishes all Types 0232008
Page 148 of 222

B=Tax Revenue
B02419 Cosmetics and Other Toiletries 0232009
B02420 Others 0232800
B02421 Share of Net Proceeds assigned to Provinces. 0232900
Federal Excise on Manufactured Goods (B02426 - 40) 0233000
B02426 Batteries 0233001
B02427 Glass and Glassware 0233002
B02428 Playing, Recording and Reproducing Machines 0233003
B02429 Cassettes and Records 0233004
B02430 Matches 0233005
B02431 Tyre and Tubes 0233006
B02432 Jute Goods 0233007
B02433 Leather Products 0233008
B02434 Silver and Silverwares 0233009
B02435 Paper and Paper Products all Types 0233010
B02436 Cement 0233011
B02437 Raw Material/Parts/Components Imported at Concessionery Rates 0233012
B02438 Others 0233800
Federal Excise Duty on Steel Products, Electrical and
0234000
Miscellaneous (B02441- 55)
B02441 Gas Apparatus and Appliances 0234100
B02442 Steel Ingots 0234200
B02443 Mild Steel Products 0234300
B02444 Wires and Cables 0234500
B02445 Stainless Steel Products 0234400
B02446 Electric Fans & Parts 0234600
B02447 Electric Bulbs and Tubes 0234700
B02448 Others 0234800
Federal Excise Duty on Fabrics, all Types (B02456 - 70) 0235000
B02456 Cotton Yarn 0235100
B02457 Manmade Fiber and Yarn 0235200
B02458 Cotton Cloth 0235300
B02459 Rayon and Artificial Silk Cloth 0235400
B02460 Wooden Cloth 0235500
B02461 Carpet & Man-made Rugs 0235600
B02462 Others 0235800
B02464 Fabrics - Woolen Carpets & Rugs 0235700
Federal Excise on Food & Beverages (B02471 - 80) 0236000
B02471 Sugar All Types 0236100
B02472 Canned Food & Vegetable Products all Types 0236200
B02473 Tea 0236300
B02474 Salt Local and Imported 0236400
B02475 Coffee 0236500
Page 149 of 222

B=Tax Revenue
B02476 Others 0236800
B02478 Federal Excise Duty on Edible Oil / Fats CS.No.26
Federal Excise on Others (B02581 - 91) 0239000
B02481 Tobacco all Sorts 0239100
B02482 Advertisement 0239200
B02483 Betel Nut 0239300
B02484 Furniture, Fitting and Fixtures 0239400
B02485 Others 0239800
B02487 Cheques 0239500
B02488 Hotels and Restaurants 0239600
B02489 Outstanding Bank Advances 0239700
B02490 Deduct / Refunds - Rebate 0239890
B02491 Others 0239000
B02492 Federal Excise Duty on Imports CS.No.42
Federal Excise on Natural Gas (B02501 - 25) 024000
Federal Excise on Receipts on Account of Federal Excise and Excise Duty on Natural
B025 B02501 0241000
Natural Gas Gas
B02502 Share of Net Proceeds on Excise Duty on Natural Gas etc. 0249000
B02503 Net Proceeds on Excise duty on Natural Gas assigned to Provinces. 0249100
B02504 Net Proceeds of Royalty on Natural Gas etc Transferred to Provinces Blocked
B02505 Deduct Refunds 0248000
Spirit and Fermented Products (B02601 - 10) 0251000
B026 Provincial Excise B02601 Malt Liquors - Duty on Bear manufactured in Pakistan 0251100
Foreign Liquors-Duty on Spirits manufactured in Pakistan and classed
B02602 0251200
as Foreign Spirits
License Fee for the General Sale of Foreign Liquor whether imported
B02603 0251300
or manufactured in Pakistan
B02604 Duty on Manufacturing of Spirit CS 235
B02610 Others
Spirit and Fermented Products Medicated Wines and Liquors
0252000
(B02611 - 19)
B02611 License Fee for Commercial Spirits 0252100
B02612 License Fee for Denatured Spirits 0252200
B02613 Permit Fee for Denatured Spirits 0252300
B02619 Others
Others (B02620 - 99) 0253000 to 0258000
B02620 Medicinal and Toilet Preparations containing Alcohol 0253000
Duty on Spirit used in the manufacture of Medicine and on Rectified
B02621 0253100
Spirits and absolute Alcohol used for Medicine purposes
B02622 Receipts from Distilleries 0254000
B02623 Collection of Payments for Services rendered 0257000
Page 150 of 222

B=Tax Revenue
B02624 Sale Proceeds of Opium Tablets 0255000
B02625 Fines, Confiscation and Miscellaneous 0256000
B02626 Tax on Bank Cheques 0258100
B02627 Tax on Advertisements 0258200
B02628 Others 0258000
Non Judicial (B02701 - 30) 0271000
B027 Stamp Duty B02701 Sale of Stamps 0271001
Stamp Duties on Bills of Exchange, Cheques and Other Commercial
B02702 0271002
Documents
Receipt on Account of Stamp Duties leveid under Supplementary Tax
B02703 0271003
Ordinance, 1957
B02704 Other Non Judicial Sale and General Stamps 0271004
B02705 Duty recovered under Rules 10 &11 of Pakistan Stamp Rules 1925 0271005
Duty Documents voluntarily brought for Adjudication under Section 31
B02706 0271006
of Act II 1899
B02707 Duty on Other Immersing Documents 0271008
B02708 Fines and Penalties 0271009
B02709 Consular Fees 0271010
On transfer of Property Rights of Plots by Developed Authorities/
B02710 0271017
Housing Societies/ Co-operative Societies
B02711 On declaration of Newspapers/Periodicals/Printing Press 0271018
B02712 Sale of Property Transactions 0271801
Duty levied on Unstamped or insufficiently Stamped Documents
B02713 0271007
under Sections 35, 40 and 48 of Act, 1899
Non Judical - Recoveries from Government Departments for Stamps
B02714 0271011
Supplies
B02715 Non Judical - Duty on Air Tickets 0271012
B02716 Non Judicial - Duty on Bills issued by Luxury Hotels & Resturants 0271013
B02717 Duty on Bills of Entry 0271014
B02718 Duty on Letter of Credit 0271015
B02719 Stamp Duty on Receipt issued by Couriers 0271016
2% Stamp Duty on Transfer of Right or Interest Relating to an
B02720 Immovable Property Under Article 63-A in Schedule I of Stamp Act, CS.No.113
1899 (11 of 1899)
B02730 Others 0271800
Judicial (B02731 - 99) 0272000
B02731 Sale of Stamps 0272100
B02732 Court Fees 0272200
B02733 Record Room Receipts 0272300
B02734 Court Fees realized in Stamps 0272400
Judicial - Recoveries from Government Department for Stamps
B02736 0272600
Supplied
B02770 Others 0272800
Receipts under Motor Vehicles Act (B02801 - 10) 0281000
B028 Motor Vehicles B02801 Fees for Registrations of Motor Vehicles 0281100
Page 151 of 222

B=Tax Revenue
B02802 Fees for Miscellaneous Receipts 0281200
B02803 Receipt under Provincial Motor Vehicle Taxation Act 0282000
B02804 Receipt from Bus and Truck Services 0283000
B02805 Tax on Luxury Vehicles levied under Finance Act, 1997 0284000
B02806 Taxes on Vehicles other than under Motor Vehicles Act 0285000
Other Receipts (B02811 - 99) 0288000
B02811 Other Receipts on account of Motor Vehicles Fitness Certificates 0288100
B02812 Other Receipt on account of Vehicles Route Permit Fee 0288200
B029 Sale of Opium Sale Of Opium (B02901 - 04) 0260000
B02901 Sale Proceeds of Excise Opium 0261000
B02902 Sale Proceeds of Medicinal Opium 0262000
B02903 Sale Proceeds of Alkaloids 0263000
B02904 Others 0268000
Entertainment Tax (B03001 - 20) 0291000
B03 Indirect Taxes B030 Other Indirect Taxes B03001 Duty recovered by Sale of Stamps 0291100
Page 152 of 222

B=Tax Revenue
B03002 Duty recovered otherwise than by Sale of Stamps. 0291200
B03004 Tax on Cinemas 0291400
B03005 Tax on Video Trade 0291500
B03006 Betting Tax 0292000
Cess all Types (B03021 - 30) 0293000
B03021 Education Cess 0293100
B03022 Historical Mosques Cess 0293200
B03023 Betterment Cess 0293300
B03024 Development Cess on Hotels 0293400
B03025 Development Cess on Sugarcane 0293500
Cess on Tickets issued for admission to Cinema Houses under
B03026 0293600
Section 8 of Finance Ordinance VII 1969
B03027 Coal Development Cess 0293700
B03028 Punjab Education and Infrastructure Development Cess 0293800
B03029 Cess on Educational Institutions 0293900
B03030 infrastructure cess CS No. 265
Electricity (B03031 - 40) 0296000
B03031 Fee Payable under Electricity Rules 0296100
B03032 Fee Payable under Cinematograph Act and Rules 0296200
Fee Payable for the Grant of Certificates of Competency to
B03033 0296300
Supervisor and Licenses to Electrical Contractors
B03034 Electricity Duty Current Receipt (WAPDA) 0296400
B03035 Miscellaneous Receipts Fee 0296500
Surcharges (B03041 - 50) 0297000
B03041 Petroleum unBlocked
B03042 Natural Gas unBlocked
B03043 Fertilizer 0297300
B03044 Net Proceeds from Surcharge on Gas Assigned to Provnces Blocked
B03045 Surcharge on Property Tax (levied by Sindh Government) 0297400
B03050 Other - Surcharges
Others, all Types (B03051 - 99) 0298000
B03051 Paddy Husking Tax 0298100
B03052 Receipts from Sale of Tobacco Dealers License Forms 0298200
B03053 Fees for Registration of Real Estates Agencies 0298300
B03055 Cotton Fees 0294100
B03056 Tax on Hotels levied under Finance Act 1965 0295000
B03057 Local Government Education Tax 0299301
B03058 Coal Development Cess 293700
B03059 Local Government Health Tax 0299302
B03060 Cess on Educational Institutions newly created
B03061 Tax on Private Hospitals 0295100
B03062 Tax on Services provided in Hotels 0295200
Page 153 of 222

B=Tax Revenue
B03063 Annual Fee of Marriage / Banquet Halls 0295300
B03064 Airport Tax 0298500
B03065 Tax on Bank Cheques 0298700
B03066 Tax on Advertisement on Electronic Media 0298701
B03067 Trade Tax on Business Services 0298702
B03068 Registration of Business / Houses / Firms 0298703
B03069 Duty on Courier Services 0298704
B03070 Telephone Duty 0298705
B03071 Tax on Mobile Phone Services 0299100
B03072 Tax on Luxury Clubs 0299200
B03073 Others (NES) 0299000
Fine and Penalty under Survey for Documentation of National
B03074 0298401
Economy, 2000
B03075 Totalization 0292001
B03076 Other Cess, all Types 0293000
B03077 Surcharge of Octroi 0298706
B03078 Sind Developments Maintenance of Infra-Structure Tax 0298800
Other Fees - all Types and Fees for Licence Permits - District
B03079 0294000 & 0294200
Governments
B03080 Tobacco Development Cess (TDC) newly created
B03081 With holding Tax on Cash Withdrawals exceedin Rs.25000/- CS.No.1
B03082 Kohistan Development Fee CS.No.24
B03083 Gas Infrastructure Development Cess CS No. 276
B03084 Natural Gas Development Surcharge CS No. 276
B03085 Petroleum Levy CS No. 276
B03086 Punjab Infrastructure Development Cess CS 328
B03087 Mobile Handset Levy CS 417
B03088 Balochistan Infrastructure Development Cess CS 440
Page 154 of 222

C=Non Tax Revenue

Income from
C01 Property and C010 Profits C01001 Railway 1111000
Enterprise
C01002 Pakistan Post Office 1112000
C01003 Irrigation 1114000
C01004 Opium 1115000
C01005 Salt 1116000
C01006 Electricity 1117000
C01007 State Trading 1118000
C01008 Pakistan Telecommunication Authority 1113000
C01009 Balochistan Mining Enterprise CS.No.69
C01010 Trans Balochistan Enterprise CS.No.69
C01011 ?????
C01012 Surplus Funds, Fine and Penalties by Regulatory Authorities CS 247
C01013 Universal Service Fund CS 257
C01014 Research and Development Fund CS 257
C01015 Electricity Receipts-Electricity Deptt. AJK Government CS 367
C01070 Others 1119000
State Trading Wheat (C01101 - 10) 1121000
C011 State Trading Schemes C01101 Sale Proceeds of Wheat 1121100
C01102 Federal Subsidy on Wheat 1121200
C01103 Provincial Subsidy on Wheat 1121300
C01104 Recoveries of Incidentals Charges on Supply of Wheat to Federal Govt. 1121400
C01105 Wheat Receipts - Others 1121800
State Trading Fertilizer (C01111 - 20) 1124000
C01111 Sale Proceeds of Fertilizer 1124100
C01112 Federal Subsidy on Fertilizer 1124200
C01113 Provincial Subsidy on Fertilizer 1124300
C01114 Recoveries of Incidentals Charges of Fertilizer to Federal Government. 1124400
C01115 Other Receipts 1124800
State Trading Medical Stores (C01121 - 40) 1125000
C01121 Sale Proceeds of Medical Stores 1125100
C01122 Federal Subsidy on Medical Stores 1125200
C01123 Provincial Subsidy on Medical Stores 1125300
C01124 Recoveries of Incidentals on Supply of Medical Stores to Federal Government 1125400
C01125 Medical Stores other Receipts 1125800
State Trading Coal Stores (C01141 - 60) 1126000
C01141 Sale Proceeds of Coal 1126100
Page 155 of 222

C=Non Tax Revenue
C01142 Federal Subsidy on Coal 1126200

C01143 Provincial Subsidy on Coal 1126300
C01144 Recoveries of Incidentals Charges 1126400
C01145 Coal Receipts - Other 1126800
State Trading Diplomatic Cars (C01161 - 70) 1128000
C01161 Sale Proceeds of Diplomatic Cars 1128100
C01170 Others newly created
State Trading Others (C01171 - 90) 1129000
C01171 Sale Proceeds of Others 1129100
C01172 Sale Proceeds of Others-Tractors 1129101
Interest Domestic Loans (C01201 - 04) 1131100
Interest on Loans and
C012 C01201 Punjab 1131101
Advances to Provinces
C01202 Sindh 1131102
C01203 NWFP 1131103
C01204 Balochistan 1131104
Interest Foreign Loans (C01205 - 08) 1131200
C01205 Punjab 1131201
C01206 Sindh 1131202
C01207 NWFP 1131203
Interest US-Aid Local Currency Loans (C01209 -12) 1131300
C01209 Punjab 1131301
C01210 Sindh 1131302
C01211 NWFP 1131303
Interest German Loans (C01213 - C01299) 1131400
C01213 Punjab 1131401
C01214 Sindh 1131402
C01215 NWFP 1131403
Ways and Means Advances (C01221-1226)
C01221 Interest on Ways & Means Advance-Khyber Pakhtunkhwa CS No.482
C01222 Interest on Ways & Means Advance-Punjab CS No.482
C01223 Interest on Ways & Means Advance-Sindh CS No.482
C01224 Interest on Ways & Means Advance-Balochistan CS No.482
C01225 Interest on Ways & Means Advance-AJ&K CS No.482
C01226 Interest on Ways & Means Advance-Gilgit Baltistan CS No.482
Interest Domestic Loan (C01301 - 10) 1132100
Page 156 of 222

C=Non Tax Revenue
Interest on Loans to
C013 Local/ Autonomous C01301 Karachi Shipyard and Engineering Works Limited 1132101
Bodies
C01302 Multan Hospital Multan 1132102
C01303 Security Printing Corporation of Pakistan 1132103
C01304 Ghee Corporation of Pakistan 1132104
C01305 Rice Export Corporation of Pakistan 1132105
C01306 Cotton Export Corporation 1132106
C01307 Municipal Committees / Corporation / District Councils 1132107
C01308 Mari Gas Company 1132108
C01309 Intrest on Cash Loans 1132109
C01310 Sui Northern Gas Pipe Lines Ltd 1132110
C013aa Karachi Electricity Supply Corporation 1132111
Interest Foreign Loan (C01311 - 30) 1132200
C01311 Karachi Port Trust 1132201
C01312 National Shipping Corporation 1132202
C01313 Karachi Development Authority 1132203
C01314 Karachi Electric Supply Corporation 1132204
C01315 Suigas Transmission Company Ltd. 1132205
C01316 Pakistan International Airline 1132206
C01317 Karachi Shipyard & Engineering works Ltd. 1132207
C01318 Port Qasim Authority 1132208
C01319 Oil And Gas Development Corporation 1132209
C01320 Indus Gas 1132210
C01321 Hyderabad Development Authority 1132211
C01322 Sui Northern Gas pipeline Ltd. 1132212
C01323 Pakistan Television Corporation 1132213
C01324 Pakistan Atomic Energy Commission 1132214
C01325 Cival Avitation Authorty 1132215
C01326 Mari Gas Company 1132216
C01327 Rice Export Corporation of Pakistan 1132217
C01328 Interest on Foreign Loan - 1132218
C01329 Capital Development Authority 1132219
C01330 National Highway Authority 1132220
Interest on Loans &
C014 Advances to Financial C01401 Industrial Development Bank of Pakistan 1133101
Institutions
C01402 Investment Corporation of Pakistan 1133102
C01403 House Building Finance Corporation 1133103
C01404 Cooperative Bank Gilgit 1133104
C01405 Equity Participation Fund (EPF) 1133105
Page 157 of 222

C=Non Tax Revenue
Interest Foreign Loans (C01411 - 20) 1133200

C01411 Agricultural Bank of Pakistan 1133201
C01412 Pakistan Industrial Credit and Investment Corporation 1133202
C01413 Industrial Development Bank of Pakistan 1133203
C01414 National Development Finance Corporation 1133204
C01415 Bankers Equity 1133205
C01499 Others 1133280
Interest on Loans and
C015 Advances to Non- C01501 WAPDA Water Wing 1134101
Financial Institutions
C0150A Quetta Electric Supply Company CS No.341
C0150B Generation Companies CS No.341

C0150C National Transmission and Despatch Company CS No.341
C01502 WAPDA Power Wing 1134102
C01503 National Fertilizer Corporation of Pakistan 1134103
C01504 Fauji Fertilizer Corporation 1134104
C01505 State Cement Corporation of Pakistan 1134105
C01506 Pakistan Industrial Development Corporation 1134106
C01507 Pakistan Automobile Corporation 1134107
C01508 State Engineering Corporation 1134108
C01509 Federal Chemical and Ceramic Corporation 1134109
C01510 POF WAH 1134111
C01511 Pakistan Steel 1134112
C01512 Pakistan Railway 1134113
C01513 Pakistan Miniral Development Corporation 1134110
C01514 National Press Trust 1134114
C01515 Shaheen Foundation (PAF) 1134115
C01516 Mechnized Construction Pakistan Limited 1134116
C01517 Oil and Gas Regulatory Authority 1134118
Interest Foreign Loan (C01516 - 99) 1134200
C01518 National Fertilizer Corporation of Pakistan 1134203
C01519 Fauji Fertilizer Corporation 1134204
C01520 State Cement Corporation of Pakistan 1134205
C01521 Pakistan Industrial Development Corporation 1134206
C01522 Pakistan Automobile Corporation 1134207
C01523 State Engineering Corporation 1134208
C01524 Federal Chemical and Ceramic Corporation 1134209
C01525 POF WAH 1134211
C01526 Pakistan Steel 1134212
C01527 Pakistan Railway 1134213
C01528 Pakistan Mineral Development Corporation 1134210
Page 158 of 222

C=Non Tax Revenue
C01529 Wapda Water Wing 1134201

C01530 Wapda Power Wing 1134202
C01551 Return 1134800
C01599 Others 1134280
Interest on Loans & Advances to Government Servants (C01601 - 10) 1135000
Interest on Loans &
C016 Advances to C01601 House Building Advance 1135100
Government Servants
C01602 Motor Car Advance 1135200
C01603 Motor Cycle/Scooter Advance 1135300
C01604 Cycle Advance 1135400
Interest on Loans & Advances - Others (C01701 - C01710) 1139100
Interest on Loan &
C017 C01701 Domestic Loans to Azad Kashmir Government 1139101
Advances - Others
C01702 Foreign Loan to Azad Kashmir Government 1139201
C01703 Interest Regimental Loan 1139600
Interest Accrued on Retained Funds on account of Sale Proceeds of Special US Dollar Bonds
C01704 1139810
by Banks/NBFIs
C01705 Taccvi Loan to Cultivators 1139730
C01706 Land Improvement Act 1883 1139731
C01707 Loan to Agricultural Loan Act 1958 1139732
C01708
Recovery of Interest on Cash Development Loans Advances to the Gilgit Baltistan CS No.425
Government
C01709 CS No.425
Recovery of Interest on Foreign Loans to the Gilgit Baltistan Government
Interest Received from Commercial Department (C01730 - C01740) 1139000
C01730 Interest on Cash Loans 1139100
C01731 Interest on Foreign Loans 1139200
Income on Loans - Others (C01801 - C01850)
Interest on Loan -
C018 C01801 Interest -Pakistan Post Office Department 1136100
Others
C01802 Interest on Arrears of Revenue 1137000
C01803 Interest realized on Investment of Cash Balances 1138000
C01804 Return Wapda Power Wing 1134801
C01805 Interest German Counterpart Fund - Wapda Power Wing 1134601
C01806 Interest OPEC Special Loan -Wapda Power Wing 1134701
C01807 Interest on Loans and Advances - Others 1135800
Penal Interest Recovered from Assessees of the Income Tax under Section 53 of Income Tax
C01808 1139801
Ordinance 1979
Page 159 of 222

C=Non Tax Revenue
C01809 Interest on UN Bonds Issue 1139802

C01810 Interest on Late Payment of Government Dues 1139803
C01811 Interest on Sale of Food Grains 1139804
C01812 Interest on Sale of Fertilizer 1139805
C01813 Percentage on Servicing of Foreign Loan and Credits 1139806
C01814 Interest on undistributed Pension paid by NBP 1139808
C01815 Interest on Investment of GP Fund 1139809
C01816 Interest - Pakistan T&T Department 1136200
C01817 Interest - Taccavi Loans to Zamindars 1139700
C01818 Taccavi Loans to Zamindars in Gilgit District 1139710
C01819 Taccavi Loans to Zamindars in Balthistan District 1139720
C01820 Interest on Debt recovered from Foreign Governments 1139807
C01821 Interest German Counterpart Fund 1134600
C01822 Interest - OPEC Special Loans 1134700
C01823 Gains on Pakistan Investment Bonds 1139811
C01824 Foreign Currency Bonds (SWAP) newly created
Dividends (C01901 - C01930)
C019 Dividends C01901 Dividends from Government Investments (Financial Institutions) 1141000
C01902 Dividends from Government Investments (Non Financial Institutions) 1142000
C01903 Others 1148000
Receipts from Civil General Administration

C02 Administration and C021 Receipts - Organs of General Administration Reciepts - Organs of State (C02101 - 2104) 1211000
Other Functions State
C02101 Organs of State - Examination Fee realized by Public Service Commission 1211100
Organs of State - Receipt realized by Selection Divisional Boards for Recruitment in

C02102 1211200
Secretariat Department
C02103 Organs of State - Recoveries of Overpayments 1211300
C02104 Organs of State - Collection of Payments for Services rendered 1211400
Organs of Merged State of Dir, Chitral, Swat (C02105 - 35) 1211500
C02105 Industries 1211501
C02106 Provincial Excise 1211502
C02107 Stamps 1211503
C02108 Forest 1211504
C02109 Registration 1211505
C02110 Motor Vehicle Act 1211506
C02111 Other Taxes and Duties 1211507
C02112 Tolls on Road 1211508
C02113 Administration of Justice 1211509
C02114 Jail and Convict Settlements 1211510
C02115 Police 1211511
C02116 Educational Institutes 1211512
Page 160 of 222

C=Non Tax Revenue
C02117 Health 1211513

C02118 Agriculture 1211514
C02119 Veterinary 1211515
C02120 Cooperation 1211516
C02122 Mines, Oilfield & Minerals 1211518
C02123 Public Works Department 1211519
C02124 Recoveries of Overpayments 1211520
C02125 Collection of Payment for Services rendered 1211521
C02135 Others 1211580
Organs of State - Frontier Regions (C02136 - 65) 1211600
C02136 Land Revenue 1211601
C02137 Provincial Excise 1211602
C02138 Stamps 1211603
C02139 Forest 1211604
C02140 Registration 1211605
C02141 Motor Vehicle Act 1211606
C02142 Other Taxes and Duties 1211607
C02143 Toll Fees on Khyber Road 1211608
C02144 Administration of Justice 1211609
C02145 Jail and Convict Settlements 1211610
C02146 Police 1211611
C02147 Educational Institutes 1211612
C02148 Health 1211613
C02149 Agriculture 1211614
C02150 Veterinary 1211615
C02151 Cooperation 1211616
C02153 Public Works Department 1211618
C02154 Taxes on Agricultural Income 1211619
C02156 Collection of Payment for Service rendered 1211621
C02157 Receipts of Chartered Flights 1211900
C02166 Receipts of Election Commission of Pakistan under Elections Act 2017 CS No. 488
C02167 Fee for Registration, Renewal of Charitable Trusts/ NPOs under Punjab Charities Act 2018 CS No. 489
Page 161 of 222

C=Non Tax Revenue
C02199 Others 1211680

Receipts of Fiscal Administration - Audit
1212100
(C02201 - 10)
General Administration
C022 Receipts - Fiscal C02201 Private Organization 1212101
Administration
C02202 Public Sector Organizations 1212102
C02203 Government Organizations 1212103
C02205 Collection of Payment for Services rendered 1212105
C02206 Audit Other 1212180
Receipts of Fiscal Administration - Currency (C02211 - 30) 1212200
C02211 Share of Surplus Profits of the State Bank of Pakistan 1212201
C02212 Dividends on Government Shares in State Bank of Pakistan 1212202
C02213 Dividends on Government Shares in the Security Printing Corporation 1212203

C02214 Royalty on Quaid-e-Azam Centenary - Gold and Silver Commemorative Coins 1212204
C02215 Royalty on Allama Iqbal - Gold and Silver Commemorative Coins 1212205
C02216 Royalty on Islamic Summit Minar Inauguration - Gold and Silver Commemorative Coins 1212206
C02217 Royalty on Gold and Silver W.W.F Conservation Coins 1212207
C02218 Value of Quaid-e-Azam Gold and Silver Commemorative Coins 1212208
C02219 Value of Allama Iqbal Gold and Silver Commemorative coins 1212209
C02220 Value of Islamic Summit Minar inauguration Gold and Silver Commemorative Coins 1212210
C02221 Value of Gold and Silver W.W.F Conservation Coins 1212211
C02222 Value of Allama Iqbal Centenary Commemorative Coins 1212212
Page 162 of 222

C=Non Tax Revenue
C02223 Value of Old Currency Notes assumed to be no longer in Circulation 1212213

C02224 Value of unclaimed Currency Notes 1212214
C02225 Fines and Forfeitures under the Foreign Exchange Regulation Act 1212215
C02226 Currency - Others 1212280
Penalty Imposed by State Bank of Pakistan on National Bank of Pakistan against unlawfull
C02227 CS.No.33
retention of Government Receipts
C02228 Penalty-Pakistan Banao Certifcate for 3 years CS 429
C02229 Penalty-Pakistan Banao Certifcate for 5 years CS 429
Receipts of Fiscal Administration - Mint

1212300
(C02231 - 40)
C02231 Fee for Mintage of Foreign Coins Act 1212301
C02232 Profit from Circulation of Small Coins 1212302
C02233 Assay Fees 1212303
C02234 Others 1212304
Receipts in Aid of Superannuation (C02241 - 50) 1212400
C02241 Contribution of Pension and Gratuities 1212401
C02242 Receipt under Federal Government (B1& 2) Provident Fund Rules 1212403
C02243 Others 1212480
Fiscal Administration-Receipts-in-Aid of Superannuation - Share of Pension Liability recovered
C02244 1212402
from Local Bodies for Provincialised College / Schools
Fiscal Administration-Receipts-in-Aid of Superannuation - Receipts of undisbursed Pension
C02245 1212404
Deposited by National Bank of Pakistan
C02246 Receipts of undisbursed Pension Deposited by Commercial Banks CS.No.160
C02247 Penalty imposed on commercial banks against delay in credit to Pensioner’s account CS No.392
C02248 Recoveries of overpayment of Pension CS No.399
C02249 Receipts on issunace of Identity cards to Pensioners CS No.457
C02250
Fiscal Administration - Receipts- In- Aid of Superannuation contribution of Pension & Gratuity -
C02251 1212501
Defence
Economic Regulation (C02301 - C02370) 1213000
General Administration
C023 Receipts - Economic C02301 Fee for Deposits and Registration of Trade Marks 1213100
Regulation
C02302 Fee realized under the Insurance Act, 1938 1213200
C02303 Patent fees 1213300
C02304 Receipts under the Companies Ordinance, 1984 1213400
C02305 Federal fees for Weights and Measures 1213500
Page 163 of 222

C=Non Tax Revenue
C02306 Receipt under the Weights and Measures and Trade Employees Act 1213600
C02307 Receipts under the Securities & Exchange Ordinance, 1969 1213410
C02308 Receipts under Anti-Dumping Duties Ordinance, 2000 CS.No.59
C02309 Penalties, Fines imposed under Sindh Consumer Protection Act, 2014 CS No.452
C02310 Collection of Stamp Vendors Licence Fee CS No. 496
C02370 Others 1213800

Statistics (C02401 - C02470) 1216000
General Adminstration
C024 C02401 Sale of Census Publication 1216100
Receipts - Statistics
C02470 Others 1216800
Defense Service Effective (C02501 - 20) 1221000
Defence Services
C025 C02501 Fighting Forces 1221001
Receipts
C02502 Administrative Services 1221002
C02503 Military Farms 1221003
C02504 General Headquarters 1221004
C02505 Purchase & Sale of Stores Equipment and Animals 1221005
C02506 Transportation, Conservancy, Hot Weather Establishment and Others 1221007
C02507 Other Services of Armed Forces 1221006
C02508 Military Engineering Services 1221008
C02509 Auxiliary and Territorial Forces 1221009
C02510 Air Force 1221010
C02511 Pakistan Navy (including Stores and Works) 1221011
C02512 Ordnance & Clothing Factories 1221013
C02513 Procurement, Research & Product Development 1221016
C02514 Receipts on certain measures of Inter-Services nature 1221012
Defense Service Non-Effective (C02521 - 30) 1222000
C02521 Army Receipts 1222100
C02522 Air Force Receipts 1222200
C02523 Pakistan Navy Receipts 1222300
Justice (C02601 - 20) 1231000
Law and Order
C026 C02601 Sale proceeds of unclaimed and Escheated Property 1231001
Receipts
C02602 Court fees realized in Cash 1231002
C02603 General fees realized in Cash newly created
C02604 General fees, Fines and Forfeitures 1231003
Page 164 of 222

C=Non Tax Revenue
C02605 Leadership and Mukhtarship Examination fees 1231004

C02606 Receipt of the Supreme Court 1231005
C02607 Receipt of the Official Assignee 1231006
C02608 Receipt of the Official Receiver 1231007
C02609 Receipt of the Official Record room 1231008
C02611 Collection of the Payments newly created
C02612 Collection of the Payments of Services rendered 1231010
C02613 Others 1231800
C02614
C02615 Medical Tribunal Fee CS No. 522
Frontier Watch and Ward (C02621 - 30) 1232100

C02621 Frontier Constabulary and Militia Receipts 1232101
C02622 Receipt in Northern Areas 1232102
C02623 Federally Administered Tribal Areas 1232103
C02625 Others 1232180
Police Department Receipts (C02631 - 45) 132200
C02631 Police supplied to Railway 1232201
C02632 Police supplied to Federal Government 1232202
C02633 Police supplied to Municipalities, Cantonments 1232203
C02634 Police supplied to Public Departments, Private Companies and Persons 1232204
C02635 Receipts realised under the Arms Act 1232205
C02636 Fees, Fines and Forfeitures 1232206
C02637 Motor Driving License 1232207
C02638 Traffic Fines 1232208
C02639 Police Land Receipts 1232209
C02641 Collection of Payments for Services rendered 1232211
C02642 Others 1232280
C02643 Receipts of Provincial Public Safety Commission 1232212
C02644 Receipts of District Public Safety Commission 1232213
C02645 Provincial Police Complaint Authority 1232214
C0263A IC3- E Challan 424
Provincial Border Force (C02646 - 55) 1232300
C02646 Cash Receipt under Arms Act 1232301
C02647 Fees, Fines and Forfeitures 1232302
C02650 Others 1232380
Page 165 of 222

C=Non Tax Revenue
Jails (C02656 - 65) 1233000

C02656 Sale proceeds of Articles manufactured in Jail 1233001
C02657 Value of Supplies made by Factory Department to Maintenance Department in Jail 1233002
C02658 Income from Hired Convicts 1233003
C02661 Others 1233800
Civil Defense (C02666 - 90) CS. No.129
C02666 Ordinary Receipts 1234001
C02667 Reimbursement by Federal Government 1234002
C02668 Fines Realization 1234003
C02669 Others 1234800
C02676 Sale Proceeds of unclaimed and Escheated Property newly created
C02677 Other Receipts newly created
Receipts of Interior/ Home Department (C02691 - 99) CS. No.129
C02691 Forensic Laboratory Fee CS. No.129
C02692 Explosive License / Renewal Receipt CS 244
C02693 Security Cost of CPEC Project CS No.354
C02694 Fee for Armouring of vehicles and companies CS No.391
C02695 Fee and Fine from the Private Security Companies
Works - Building (C02701 - 10) 1241100
Community Services
C027 C02701 Building Rent 1241110
Receipts
C02702 Receipts from Workshops and Rent of Equipment. 1241120, 1246103
C02703 Recoveries of Expenditure 1241130

1241160
1241180
1241300
C02706 Others
1246402
1246800
1247800
C02710 Registration / Renewal fee from contractors CS 312
Works - Communications (C02711 - 20) 1241200
C02711 Building Rent 1241210
C02712 Tolls on Roads and Bridges 1241270
C02713 Recoveries of Expenditure 1241230
C02716 Others 1241280
Page 166 of 222

C=Non Tax Revenue
Fee for use of Right of Way (ROW) for laying Cables/Pipelines etc. along the ROW of all
C02717 1241260
Provincial Roads
C02718 Taxes on Roads and Bridges newly created

C02719 Receipt From Workshops 1241220
Public Health (C02721 - 30) 1242000
C02721 Sale proceeds of Sera and Vaccines 1242100
C02722 Contributions 1242200
C02723 Income from Endowments 1242300
C02726 Others 1242800
C02727 Income from Bagh-e-Jinnah Garden (PHA) C S 166
C02728 Contraceptive Sale Proceed CS 350
Scientific Research and Survey (C02731 - 40) 1243000
C02731 Survey of Pakistan 1243100
C02734 Others 1243800
C02735 Receipts of Pakistan Technology Board (PTB) 1243400
C02741 Receipt of Pakistan National Centre 1244000
C02742 Fire Services 1245000
C02743 Others-Citizen Community Board 1248000
C02744 Registration fee of Citizen Community Court newly created
Education (C02801 - 20)
C028 Social Services C02801 Fees Government University Art Colleges 1251101
C02802 Fees Government University Professional Art Colleges 1251200
C02803 Fees Government Secondary (including Intermediate Classes) School 1251201
C02804 Fees Government Primary School 1251301
C02805 Fines under Sindh Primary Education Act 1947 1251302
C02806 Recoveries from Local Bodies for Primary Education 1251303
C02807 Fees and Other Receipts, Government Special Schools 1251401
C02808 Receipt of Technical and Commercial Institutes 1251402
C02810 Education - General Income from Endowments 1251501
C02811 Education - General Cess Fund 1251502
C02812 Education - General Hostel Fees 1251503
C02813 Education - General Admission Fees 1251504
C02814 Education - General Recoveries of Overpayments 1251505
C02815 Education - General Collection of Payments for Services rendered 1251506
C02816 Archaeology 1251600
C02817 Receipts from Museums 1251700
Page 167 of 222

C=Non Tax Revenue
C02818 Education - Others 1251800

C02819 Receipts from Boys Secondary Schools 1251202
C02820 Receipts from Girls Secondary Schools 1251203
C02821 Receipts from Boys Primary Schools 1251304
C02822 Receipts from Girls Primary Schools 1251305
C02823 Receipts from Archieves CS. No.121
C02824 Receipts from Libraries CS. No.121
Health (C02851 - 99)
C02851 Health - Medical Colleges 1252101
C02852 Health - Dental Colleges 1252102
C02853 Health Schools 1252103
C02854 Health - Medical Schools 1252104
C02855 Health - Sale of Outdoor Tickets 1252201
C02856 Health - Recoveries of Diet Charges 1252202
C02857 Health - Rooms Rent 1252203
C02858 Health - Government share of Fees realized by Doctors from Patients 1252204
C02859 Health - Mental Hospital Receipts 1252300
C02860 Sale of Medicines and Vaccines 1252400
C02861 Health Contributions from Local Bodies on account of Salaries of District Medical Officers 1252501
C02862 Health Contributions from Local Bodies for the maintenance of Health Centres 1252502
Health Contributions by Federal Government for Fatima Jinnah Medical College for Women
C02863 1252503
maintenance of Health Centres
C02864 Health Contributions by Federal Government for reservation of beds in T.B. Sanatorium Samli 1252504
C02865 Health other Contributions 1252580
C02866 Health recoveries of Overpayments 1252600
C02867 Health - Collection of Payments for Services rendered 1252700
C02868 Health fees for Chemical Examination 1252801
C02869 Health fees for Medical Examination 1252802
C02870 Health Fees realized on account of Registration of Private, Clinics, Labortries, X Ray Clinics 1252806
C02871 Health other Receipts 1252880
C02872 Fees realised on account of Birth and Death Certificates 1252803
C02873 Fees realised on account of Anti-Rabic Treatment 1252804
C02874 Income from Endowments 1252805
C02875 Health - Hospital Receipts
C02876 Fines collected by Environment Protection Agency CS. No. 516
Manpower Management (C02901 - 30)
Page 168 of 222

C=Non Tax Revenue
Social Services
C029 C02901 Emigration Fees 1253100
Miscellaneous
C02902 Fees for Registration of Trade Union under Act, 1926 1253200
C02903 Receipts of the Manpower and Employment Organization 1253300
C02904 Receipts under the Factories Act, 1940 1253400

C02905 Receipts under the West Pakistan Ordinance, 1969 1253500
C02906 Registration and other Fees from Pakistanis working Abroad 1253600
C02930 Others 1253800
Housing and Physical Planning (C02931 - 50)
C02931 Sale of Plots 1254100
C02932 Sale of Building 1254200
C02933 Income from Satellite Town Scheme 1254300
C02936 Fee for Commercialization from H&PP/PHATA Housing Schemes C S 161
C02937 Fines/Penalities on Violation of Building Laws C S 161
C02950 Others 1254800
Social Security and Social Welfare Measures (C02951 - 70)
C02951 Receipts under the Wild Birds &Wild Animals Protection Act 1255100
C02953 Fee for NOC to Wildlife Traders CS.No.27
C02954 Penalties under NWFP Consumer Protection Act 1997 CS.No.37
C02955 Penalties under Punjab Consumer Protection Act 2005 CS.No.51
C02970 Others 1255800

Refugees Relief Measures (C02971 - 90)
C02971 Receipts of Afghan Refugees 1256000
Food (C03101 - 15) 1261100
Economic Services
Miscellaneous
C03 C031 Receipts - Food & C03101 Receipts of the Federal Food Departments 1261101
Receipts
Agriculture
C03104 Others 1261180
Agriculture (C03116 - 50) 1261200
C03116 Agriculture Receipts 1261201
Page 169 of 222

C=Non Tax Revenue
C03117 Receipts from Experimental Farms 1261202

C03118 Receipts from Agriculture / Seed Farms 1261203
C03119 Receipts from District Farms 1261204
C03120 Receipts from Agriculture/Engineering/Machinery Maintenance Farms 1261205
C03121 Receipts from Boring Operation 1261206
C03122 Receipts from Research Operation 1261207
C03123 234 1261208
C03124 Receipts from Soil Conservation and Operation 1261209 & 1261222
C03125 Receipt of Zoo 1261210

C03126 Fees Other than Cotton Fee under Cotton Control Ordinance 1261211
C03127 Agriculture College & School fees 1261212
C03128 Grants by the Agricultural Research Council and the Central Cotton Committee. 1261213
C03129 Receipt from Karkhana Alat-e-Zarae 1261214
C03130 Agricultural Receipts from Government Gardens 1261215
C03131 Agricultural Receipts from Station Gardens 1261216
Agriculture-Receipts of Arrears from Ex-Commission Agents on account of Sale of Cotton
C03132 1261217
Seeds and Fertilizer
C03133 Agriculture Receipts from on Farm Management Project 1261218

C03134 Agriculture-Recoveries of Overpayments 1261219
C03136 Agriculture Others 1261280
C03137 Hire Charges of Tractors/Lower Land Levelling Equipment 1261221
C03138 Registration fee-seed industry CS No.373
C03139 Enlisting fee-seed industry CS No.373
C03140 Renewal fee-seed industry CS No.373
C03141 Supply of Fertilizers, Pesticides, Seeds etc CS No.409
C03142 Receipts from Plant Breeders' Rights CS No.450
C03143 Receipt on Account of sale of Marketable Research Products CS No.453

Fisheries (C03201 - 20) 1261300

Economic Services
C032 Receipts - Fisheries & C03201 Ordinary Receipts 1261301
Animal Husbandry
C03202 Grants made by the Agriculture Research Council 1261302
Page 170 of 222

C=Non Tax Revenue

C03205 Others 1261380
Animal Husbandry (C03221 - 50) 1261400
C03221 Veterinary College and School Fees 1261401
C03222 Grants made by the Agriculture Research Council 1261402
C03223 Receipts from Livestock Farms 1261403
C03224 Receipts from Broiler Farms 1261404
C03225 Receipts from Research Institute 1261405
C03226 Receipts from transferred Agricultural Farms 1261406
C03227 Insemination Fees 1261407
C03228 Receipts from Biological Section 1261408
C03231 Others 1261480
C03232 Receipts on acccount of sales of Semen doses procured CS No. 381
Forests (C03301 - C03370) 1261500
Economic Services
C033 C03301 Timber and other Produce removed from the Forest by Government Agencies -Timber 1261501
Receipts - Forests
Timber and other Produce removed from the Forest by Government Agencies-Firewood and
C03302 1261502
Charcoal
Timber and other Produce removed from the Forest by Government -Brushwood, Chips and
C03303 1261503
Stumps
C03304 Timber and other Produce removed from the Forest by Government-Rosin 1261504
Timber and other Produce removed from the Forest by Government-Planting Stump, Seeds,
C03305 1261505
Mazri, Palm, Grass other than Fodder etc
C03306 Timber and other Produce removed from the Forest by Government-Sericulture Receipts 1261506
C03307 Timber and other Produce removed from the Forest by Consumer or Purchasers-Timber 1261511
Timber and other Produce removed from the Forest by Consumer or Purchasers-Firewood
C03308 1261512
and Charcoal
Timber and other Produce removed from the Forest by Consumer or Purchasers-Brush wood,
C03309 1261513
Chips and Stumps
Timber and other Produce removed from the Forest by Consumer or Purchasers-Grazing &
C03310 1261514
Fodder Grass
Timber and other Produce removed from the Forest by Consumer or Purchasers-Honey,
C03311 1261515
Herbs and Medicinal Plants
Timber and other Produce removed from the Forest by Consumer or Purchasers-For
C03312 1261516
Plants ,Stumps ,Seeds Mazri, Palm, Grass other than Fodder etc.
C03313 Drift and Waif Wood and confiscated Forest Produce - Driftwood 1261521
C03314 Drift and Waif Wood and confiscated Forest Produce -Sale of confiscated Forest Produce 1261522
C03315 Revenue from Forests not managed by Government 1261531
Page 171 of 222

C=Non Tax Revenue
Revenue from Forests not managed by Govrenment - Duty on transport of Timber from Forest
C03316 1261532
and Road Developments
C03317 Jallo Rosin Factory - Sale of Rosin 1261541

C03318 Jallo Rosin Factory - Sale of Turpentine 1261542
C03319 Jallo Rosin Factory - Sale of Stores 1261543
C03320 Jallo Rosin Factory - Other Factory Receipts 1261544
C03321 Fines and Forfeitures (except Fines by Court) 1261551
C03322 Compensation under Forest Act including Fines by Courts 1261552
C03323 Lease Rent from Temporary Cultivation 1261553

C03324 Hire charges of Bulldozers and Other Machinery 1261554
C03325 Recovery of Water rates 1261555
C03326 Rent of Buildings, Shops, Lands and Watermills 1261556
C03327 Receipts under Wild Birds and Wild Animals Protection Act 1261557
C03330 Receipts on Account of Tree Cess 1261560
Cooperation (C03401 - 30) 1261600
Economic Services
Receipts -
C034 Cooperation, Irrigation C03401 Audit fees 1261601
& Embankment -
Drainage - Works
C03402 Income from Pak-German Demonstration Farm 1261602
Recoveries from other Provincial Governments on account of training in Cooperative Training
C03403 1261603
Institutes
C03406 Other 1261680
Irrigation Works (C03431 - 60) 1262100
C03431 Direct Receipts on account of Water rates 1262101
C03432 Direct Receipts on account of Sale of Water 1262102
C03433 Recoveries of Expenditures 1262103
C03434 Others 1262105 & 1262180
C03435 Tolls on Barrages 1262104

Embankments and Drainage Works (C03461 - 99) 1262200
C03461 Direct Receipts on account of Sale of Water 1262201
C03462 Direct Receipts on account of Sale of Hill Torrents 1262202
C03463 Recoveries of Expenditures 1262203
Page 172 of 222

C=Non Tax Revenue

C03465 Other 1262280
C03466 Receipts from Canalside Plantations of the Frostery Wing of Irrigation and Power Department 1262300
C03467 Timber & Other Produce removed from Canal side Plantation by Government Agency 1262310
C03468 Timber removed by Government Agency 1262311
C03469 Fire Wood & Charcoal removed by government agency 1262312
C03470 Brushwood ,Chips & Stumps removed by Government Agency 1262313
C03471 Planting Stumps, Seed, Mazri etc removed by Government Agency 1262314
C03472 Timber & Other Produce removed from Canal side Plantation by Consumers & Purchasers 1262320
C03473 Timber removed by Consumers & Purchasers 1262321
C03474 Fire Wood removed by Consumers & Purchasers 1262322
C03476 Grazing & Fodder Grass removed by Consumers & Purchasers 1262324
C03477 Others Minor Produce removed by Consumers & Purchasers 1262329

C03478 Others - Canal side Plantations of Forestry Wing 1262330
C03479 Fine & Forfeiture (Except Fines by Courts) 1262331
C03480 Compensation under Forest Act including Fines credited by Courts 1262332
C03481 Other Miscellaneous Revenue 1262380
C03482 Brushwood ,Chips & Stumps removed by Consumers & Purchasers 1262323
C03483 Fines U/S 61 & 61A of Cooperative Societies Act, 1925 CS No. 538
Fuel and Power (C03501 - 5) 1263000

Economic Services
C035 C03501 Fees for Petroleum Products 1263100
Receipts - Others
C03504 Commitment Fee for Gas Allocation CS.No.22
C03503 Others 1263800
Industrial and Mineral Resources (C03506 - 10) 1264000
C03506 Industrial Safety - Explosives Department 1264100
Receipts under Excise Duty on Minerals
C03507 1264200
(Labour Welfare) Act 1967
C03509 Unspent amounts received from Oil & Gas Companies needs for Social Welfare Programmes 1264201
Printing (C03511 - 25) 1264300
C03511 Sale of Gazette 1264301
C03512 Sale of other Government Publications 1264302
C03513 Pakistan Law Reports 1264303
C03514 Civil List and Other Publications 1264304
Page 173 of 222

C=Non Tax Revenue
C03515 Sale of Forms and Registers 1264305

C03516 Sale of Service Books 1264306
C03517 Sale of Forms and Registers to Union Councils 1264307
C03518 Sale of Other Forms 1264308
C03519 Press Receipts 1264309
C03520 Printing charges for work done for Provincial Government Departments 1264310
C03523 Others 1264380
Stationery (C03526 - 30) 1264400
C03526 Stationery Receipts 1264401
C03527 Sale of Stationery to Local Bodies etc 1264402
C03528 Sale of Stationery to Provincial Government Departments 1264403
C03529 Sale of Plain Paper used with Stamps 1264404
C03530 Other Stationery Receipts 1264480 & 1264481
Investment Promotion and Supplies (C03531 - 40) 1264500

C03531 Fees on account of Purchase of Stores 1264501
Fees on account of Inspection of Stores purchased through the Department of Investment,
C03532 1264502
Promotion and Supply
Fees on account of Inspection of Stores not purchased through the Department of Investment,
C03533 1264503
Promotion and Supply
C03534 Receipts of Textile Commissioner 1264504
C03535 Receipts of Coal Commissioner 1264505
C03536 Receipts of Central Testing and Standard Laboratories 1264506
C03537 Receipts of the Pakistan Standard Institutes 1264507
Page 174 of 222

C=Non Tax Revenue

C03540 Others 1264580
Industries (C03541 - 50) 1264600
C03541 Industries Receipts 1264601
C03542 Cottage Industries 1264602
C03543 Stores purchases 1264603
C03544 Fees of Inspection of Boilers 1264604
C03545 Fees under Partnership Act 1932 1264605
C03548 Metal Research and Development Centre 1264608
C03549 Others 1264680, 1264690, 1264691
C03550 Technical Education 1264681-89

Amended by 45 C0350A Technical Education and Vocational Training Authority (TEVTA) 1264692
C0350B Penalties under Compensatory Support Order-2008 CS.No.87
C0350C Fee of registration / Renewal of Stone Crusher CS No. 403
Transport and Communication (C03551 - 55) 1265100
C03551 Aviation Receipts 1265100 & 1265101
C03552 Aviation - Recoveries of Overpayments 1265102

C03553 Others 1265180 & 1265500
C03554 Fork Lifter Fee CS. No.114

C03555 Car Parking Fee CS. No.114
C0355A Motor Driving License Fee (LTV,HTV, PSV) CS. No 501
Ports and Pilotage (C03556 - 70) 1265200
C03556 Receipts from Management and Upkeep of Ports and Rivers Dues 1265201
C03557 Receipts from Management and Upkeep of Ports & Pilotage-Pilotage Receipts 1265202
C03558 Blocked
C03559 Receipts from Management and upkeep of Ports of Landing Charges and Mooring Hire 1265203
C03560 Survey Fees 1265204
C03561 Fees for the Engagement and Discharges - Siemens 1265205
C03562 Fees for the Registration of Vessels 1265206
C03563 Sale Proceeds of Vessels and Stores 1265207
C03564 Freight, Passage and Tonnage 1265208
C03565 Registration and Other fees 1265209
C03567 Others 1265280
C03568 Purchase of Multidisciplinary Package Forms 1265281
Lighthouses and Lightships (C03571 - 80) 1265300
Page 175 of 222

C=Non Tax Revenue
C03571 Light dues 1265301

C03574 Others 1265380
C03575 National Transport Research Center - Consultancy Services 1265400 & 1265401
C03576 Special Communication Organization Receipt CS No. 65

Pakistan Post Office Department (C03581 - 90) 1266000
C03581 Post Office Receipts 1266100
C03582 Others 1266800
C03583 Special Communication Organization - Receipt 1267100
C03584 Special Communication Organization - Other 1267800
C03585 Special Communication Organization - Deduct Share Payable to PTC 1267900
C03586 Commission on Money Transfer CS. No.65
C03587 Receipts from other Postal Administration CS. No.65
C03588 Agency Receipts CS. No.65
Railways (C03591 - 99) 1268000
C03591 Railway Revenues Receipts 1268100
Grants (C03601 - C03609) 1311000 & 1312000
C036 Grants C03601 Foreign Grants - Development Grants from Foreign Governments 1311100
C03602 Foreign Grants - Non-Development Grants from Foreign Governments 1311200
C03603 Other Grants from Federal Government - Development Grants from Federal Government 1312100
C03604 Other Grants from Federal Government - Non Development Grants from Federal Government 1312200
C03605 European Union Grant 1311300
C03608 Others - Foreign Grants
C03609 Others - Domestic Grants
Grants from Provinces in District Government Account (C03610 - 30) 1313000
C03610 Share out of Principal Allocable Amount 1313100
C03611 Special Grants from Provinces (unconditional) 1313200
C03612 Special Grants from Provinces (conditional) 1313300
C03613 Grants for Khushal Pakistan Program (KPP) 1313301
C03614 Grants for Population Welfare 1313302 & 1391812
C03615 Grants for Other Federal Funded Projects 1313303 & 1212000
C03616 Share from Provincial allocable Grants CS No. 361

C03617 Share from Provincial retained amount (unconditional) CS No. 361
C03618 Share from Provincial retained amount (conditional) CS No. 361
Foreign Aided Project Grants (C03631-40) 1314000
C03631 DERA Programme 1314100
C03632 HIV/AIDS Prevention Program 1314200
C03633 Grants for Global Alliance 1314300
Page 176 of 222

C=Non Tax Revenue
C03634 Foreign Aided Project

C03640 Other Foreign Aid
Grants to TMA (C03681 - 99)
C03681 Grant from Federal Government CS. No. 114
C03682 Grant from Federal Government in Lieu of Octroi/ GST CS. No. 114
C03683 Grant from Provincial Government (PFC Share) CS. No. 114
C03684 Grant from Provincial Government (Performance/ Conditional Grant) CS. No. 114
C03685 Grant from Provincial Government (Unconditional Grant) CS. No. 114
C03686 Grant from District Government CS. No. 114
Extra Ordinary Reciepts (C03701 - C03710) 1321000
C037 Extraordinary Receipts C03701 Sale of Land/ Plots 1321000
C03702 Sale of Land - Town Sites and Colonies 1321100
Sale of Land - Sale of under-developed Agricultural Land by Auction or Private Treaty in
C03703 1321200
Colonies
Sale of Land - Sale of under-developed Agricultural Land by Auction or Private Treaty in other
C03704 1321300
than Colonies
C03705 Sale of Land - Sale of Proprietary Rights to Tenants in Colonies 1321400
C03706 Sale of Other Government Assets 1322000
C03707 Other Receipts - Fees, Fines and Forfeitures 1391200
C03708 Sale of State owned Assets 1322100
C03709 Sale of Land by PPB / RPC 1321500
C03710 Sale of Government Assets by PPB / RPC 1322200
Sale of Agricultural Machinery (C03711 - 20) 1323000
C03711 Sale of Tractor 1323100
C03712 Sale of Threshers 1323200
C03713 Sale of Machinery & Equipments 1323300
C03720 Others
Other Receipts (C03721 - 50) 1328000
Sale proceeds and rent of Urban Evacuee Property and rent of Mortgage Money of
C03721 1328100
Agricultural Lands
C03722 Interest on deferred payments of Land sold in Colonies 1328200
C03723 Receipts from Sale of Plots in Industrial Estate 1328300
C03724 Receipts of bonus shares from Lever Brothers Pakistan 1328400
C03725 Others 1328800
C03726 Sale of mass produced Roti 1325000
C03727 Recovery of Monitized Deveopment
C03741 Trading Receipts 1324000
C03742 Receipts of Enercon 1391032
C03743 Fee collected by Staff Welfare Organizations 1391038
C03744 Fee collected by Pakistan National Accredition Council 1391220
C03745 Receipts from Special Commercial Organizations newly created
C03746 Receipts from PAKSAT Project 1391039
C03747 Service Charges from Indian Pilgrims using Kartarpur Corridor CS No.455
Page 177 of 222

C=Non Tax Revenue
C03748 Monies returned to TSA under PFM Act,2019 CS No.456

C03749 Profits on monies returned to TSA under PFM Act,2019 CS No.456
Surplus (C03761-80)
C03761 Surpus remitted to Federal Consoildated Fund by NADRA CS 463
C03762 Surpus remitted to Federal Consolidated Fund by Pakistan Civil Aviation Authority CS 463
Fines and Penalties (C03781-C03799)
C03781 Fines and Penalties imposed by NADRA remitted to Federal Consolidated Fund CS 463
C03782 Receipts of Penalties for breaches/contraventions of Anti-Money Laundring Act-2010 CS. No. 511
Other Reciepts (Not Elsewhere Stated)

1391000
(C03801 - C03899)
C038 Others C03801 Unclaimed Deposits 1391001
C03802 Sale of Stores and Materials 1391002
C03803 Sale of Land & Houses etc. 1391003
C03805 Rent, Rates and Taxes 1391005
C03806 Citizenship, Nationalization, Passport and Copyright Fees 1391006
C03807 Realizations under the Monopolies & Restrictive Trade Practices Ordinances 1391007
C03808 Receipts under the Mines - Oilfields and Mineral Development Act 1391008
C03809 Receipts from levy of Excise Duty imposed under Section 30-A of the Mines Act 1923 1391009
C03810 Departmental Receipts from Fertilizers 1391010
C03811 Sugarcane Development Cess 1391011
C03812 Other Receipts - Gains by Exchange on Remittance Abroad 1391012
C03813 Other Receipts - Fees realized under the Import & Export Act 1950 1391013
C03814 Other Receipts - Sale proceeds of Export Guides 1391014
C03815 Other Receipts - Collection charges of Sugarcane Development Cess 1391015
C03816 Other Receipts - Sale of Publicity Material and rent of Documentaries and Films 1391016
C03817 Receipts of Federal Haj Organization 1391017
C03818 Fees for Registration of Societies under the Registration Act 1391018
C03819 Sale Proceeds of Refugee Adhesive Stamps 1391019
C03820 Sale Proceeds of Highway Safety Codes 1391020
C03821 Receipts of Tourist Department 1391022
C03822 Receipts from Zoological Gardens 1391023
C03823 Recoveries from Federal Government on account of Compulsory Film Screening Scheme 1391024
C03826 Subsidy Payments by I.M.F under Supplementary Financing Facility 1391027
C03827 Remuneration paid by I.M.F 1391028
Page 178 of 222

C=Non Tax Revenue
C03828 Leather Export Cess 1391029

C03829 Other Receipts Fees, Fines and Forfeitures 1391200
C03830 Fees for the issue of duplicate Identity Cards under the National Registration Act 1973 1391201
C03831 Fees and subscription by Petition Writers and Traders in Katchery compounds 1391202
C03832 License fees for Storage or Sale of Petroleum 1391203
C03833 Fees under the Poisons Act 1391204
C03834 Fees under the West Pakistan Ordinance 1960. 1391205
C03835 Arms License Fees 1391206
C03836 Under the Cattle Trespass Act 1939 1391207
C03837 Fees for all Allotment of Land and Gardens to Refugees 1391208
C03838 Fees for the Screening of the Films (in the Punjab) 1391209
C03839 Settlement Fees 1391210
Fees for transfer and issue of duplicate Saving & Deposits Certificates, Pass Books and
C03840 1391211
Withdrawal Slips
C03841 Fees, Fines not specified elsewhere 1391280
C03842 Treasure Trove Act 1878 1391801
C03843 Sale Proceeds of Durbar and Other presents 1391802
C03844 Copying Agency Accounts 1391803
C03845 Ferry Receipts under the Ferries Act of 1978 1391804
C03846 Receipts from the deposit account of the Chief Settlement Commissioner 1391805
C03847 Sand and Quarry fees 1391806
C03848 Receipts from the Tolls 1391807
C03849 Contractor Penalty newly created
C03850 Miscellaneous Recoveries made by NAB from defaulters 1391033
Differential Amount between Exchange Rates prevailing on the date of realization and due
C03851 1391034
date of Export Bills
C03852 Royalty, Pollution and Trekking Fee 1391215
C03853 Sale of Publication of PPARC 1391035
C03854 Certificate Fee of Environment Laboratories 1391036
C03855 Initial Environmental Examination and Environmental Impact Assessment Review Fee 1391037
C03856 Fee for Vehicles of Foreign Dignatories visiting Afghanistan 1391212
C03857 Registration Fee for Private Security Companies 1391213
C03858 Fees on Transfer of Special US Dollar Bonds 1391214
C03859 Collection of Registration/Work Permit Fee 1391216
C03860 Fines Collected by National Highway & Motorway Police 1391217
C03861 Transfer of savings of Pakistan Banking and Finance Services Commission 1391810
C03862 District Government - Receipts from Local Fund 1391811
Recoveries made by Ministry of Environment - Local Govt & Rural Development from
C03863 1391031
defaulters NGOs
C03864 Staging Bungalow Fee 1391808
C03865 Surcharges 1391021
Page 179 of 222

C=Non Tax Revenue
C03866 Fee for Issuance of Licences to Private Security Companies 1391218
C03867 Fee for Renewal of Licences of Private Security Companies 1391219

C03870 Others 1391880
Hajj Arrangement - Recoveries of Electric and similar charges from Allotees of Government
C03871 1391030
Buildings in the Hajj Camp
C03872 Other Receipts - Recoveries of Claims Under the Ehtasab Act 1997 1391809
Fine levied under Ordinance upon Printing Presses, Newspapers and News Agencies for
C03873 1391222
defaulting
C03874 Receipts from Sports and Recreation Facilities 1391813
C03875 5% Collection Charges on Federal Tax 1391817
C03876 Fee imposed under Dramatic Performance Act 1876 1391225
C03877 Fee for Issuance Renewal of Licences for licit use of Medicinal Opeum Powder CS.No.06
C03878 Fee for Grant / Renewal of Licences for Registration / Fines of Internet Cafes CS.No.08
C03879 Recoveries Made by Anti-Corruption Establishment Punjab CS.No.36
C03880 TMA Other Non-tax Revenues CS. No. 114
C03881 Fines and Penalties Imposed by Textile Commissioner CS.No.39
C03882 Deposit of Fee, under Power Generation Policy, 2006 CS.No.44
Production Bonus deposited by Exploration and Production Companies working under Ministry
C03883 CS.No.49
of Petroleum
Marine Fee deposited by Exploration and Production Companies working under Ministry of
C03884 CS.No.67
Petroleum
C03885 Fee payable for obtaining information and copies of public record. CS.No.53
C03886 Fee for Issuance of NOC and Registration /Renewal Certificate for Publications CS.No.86
C03887 Fines on Hoarding and High Price sale CS.No.89
C03888 Biosafety Review and License Fee CS. 152
C03889
C03890
C03891 Fee for Convesion of Land use CS No. 184
C03892 Betterment Fee CS No. 184
C03893 Special Communication Organization Receipt CS No. 237
C03894 Fines of Lahore Ring Road Authorities CS 243
C03895 Censoship Fees CS No. 281
C03896 Fee for Registration/Renewal of Newspapers/ Printing Presses CS No. 299
Page 180 of 222

C=Non Tax Revenue
C03897 Passport and Visa Fee CS No. 323
C03898 Net gain on Foreign Exchange forward with the SBP CS 340
C03899 Fees,Fines anfd Forfeiture-Transport Department CS 351
C0380A Water Charges on Extraction of Water CS 436
C0380B Receipts under Abandoned Properties Act 1975 CS 454
C0380C Receipts/ Fee under Business plan of Governor House CS. 475
C0380E Collection of Fee for Mines Regestration, Examination and Fines etc CS 503
C0380F Foreign Currency Gain on US Dollar Linked Certificates (Conventional/ Sharia Compliant) CS No. 507
Development
C039 C03901 Petroleum Levy CS.No.03
Surcharge & Royalties
C03902 Development Surcharge on Gas CS.No.03
C03903 Net Proceeds from Development Surcharge on Petroleum assigned to Provinces CS.No.03
C03904 Net Proceeds from Development Surcharge on Gas assigned to Provinces CS.No.03
C03905 Royalty on Crude Oil CS.No.03
C03906 Royalty on Natural Gas CS.No.03
C03907 Net Proceeds of Royalty on Crude Oil assigned to Provinces CS.No.03
C03908 Net Proceeds of Royalty on Natural Gas assigned to Provinces CS.No.03
C03909 Mineral Royalties CS.No.16
C03910 Discount Retained on Local Crude Price CS.No.41
C03911 Mineral Royalties from Sandak CS.No.68
C03912 Mineral Royalties from Chamalang CS.No.68
C03912 Mineral Royalties from Reko Diq CS.No.68
C03914 Mineral Royalties from Duddar CS.No.68
C03915 Windfall levy against Crude Oil/ Condensate & Natural Gas CS 106 Corg
C03916 Gas Infrastructure Development Cess CS No. 211
C03917 Petroleum Levy on Liquefied Petroleum Gass (LPG) CS No. 212
C03918 Royalty on A/C of Buddhist Civilization in Pakistan CS. No. 500
Page 181 of 222

C=Non Tax Revenue
Pakistan Railway PASSENGER (C04101-50)

C04 Revenue C041 Coaching
C04101 A.C Sleeper CS No. 523
C04102 A.C Parlour CS No. 523
C04103 A.C Business CS No. 523
C04104 A.C Lower/Standard CS No. 523
C04105 1st Class Sleeper CS No. 523
C04106 Economy Class CS No. 523
C04107 2nd Class CS No. 523
C04108 Military Passenger CS No. 523
C04109 Season Tickets CS No. 523
C04110 Other Concession Tickets CS No. 523
C04150 Others CS No. 523
Special Train & Reserve Carriages (C04151-C04160)

C04151 Other then Military CS No. 523
C04152 Military CS No. 523
Other Coaching Traffic (C04161-C04180)

C04161 Luggage CS No. 523
C04162 Public Parcel CS No. 523
C04163 Railway Material Consignment (RMC) Parcel CS No. 523
C04164 Military Parcel CS No. 523
C04165 Live Stock by Passengers Trains CS No. 523
C04166 Dining Cars, Aerated Water & Resturants CS No. 523
C04167 Revenue from Postal Service CS No. 523
C04168 Hire and Haulage of Postal Van CS No. 523
Misc. Coaching Receipts(C04181-C04190)
C04181 Penalties for irregular trevelling CS No. 523
C04182 Demurrage on Luggage & Parcel CS No. 523
C04183 Wharfage & Storage CS No. 523
C04184 Lost Property Office (LPO) CS No. 523
C04185 Left Luggage Receipts CS No. 523
Deduct Refunds (C04191-C04199)
C04191 Over Charges
Page 182 of 222

C=Non Tax Revenue
C04199 Others
C042 Freight FUEL (C04201-C04220)

C04201 Coal and Coke (Public) CS No. 523
C04202 Furnance Oil CS No. 523
C04203 Diesel Oil (Division "E") CS No. 523
C04204 Firewood CS No. 523
General Merchandise (C04221-C04240)
C04221 Other then Dry Port CS No. 523
C04222 Dry Port CS No. 523
C04223 Military Traffic CS No. 523
C04224 Live Stock CS No. 523
Service Maintenance Meterial and Stores (C04241-C04250)
C04241 Coal, Coke and Patent Fule for home line including furnace Oil and Diesel Oil CS No. 523
C04242 Other Railway Meterials and Stores for home Line CS No. 523
Misc. Goods Earnings (C04251-C04270)
C04251 Demurrage CS No. 523
C04252 Wharfage & Storage CS No. 523
C04253 Export Surcharge CS No. 523
C04254 Import Surcharge CS No. 523
C04255 Cranage CS No. 523
C04256 Misc. Earnings CS No. 523
Deduct Refunds(C04271-C04280)
C04272 Over Charges

C04280 Others
C043 Sundry Earning Land, Buildings- Rent of Buildings (C04301-C04320)

C04301 Residential Buildings CS No. 523
C04302 Others Buildings or Rooms CS No. 523
C04303 Other Railways institution CS No. 523
C04304 Out Siders CS No. 523
C04305 Buildings & Institutions for commercial purposes CS No. 523
Rent of Land and Tolls (C04321-C04340)
C04321 Land leased out for building purpose CS No. 523
C04322 Land leased out for other purpose CS No. 523
C04323 Lease for commercial purpose CS No. 523
C04324 Tolls on bridges CS No. 523
Page 183 of 222

C=Non Tax Revenue
Deduct Refunds(C04341)
Net Rent and Tolls earning Overhead charges & profit recovered on work and sale of
stores (C04341-C04350)
C04341 On work done in Workshops CS No. 523
C04342 On Sale of Stores CS No. 523
Sales Proceeds (C04351-C04360)
C04351 Unclaimed and Damaged Goods CS No. 523
C04352 Grass and Trees on Line CS No. 523
C04353 Unserviceable Revenue Scrap i.e not creditable to Depreciation Reserve Fund of Suspense CS No. 523
C04354 Sales of other scrap/store CS No. 523
Misc. Receipts (C04361-C04370)
C04361 Advertisement Fee CS No. 523
C04362 Excess Cash CS No. 523
C04363 Interest on Loan and Advances CS No. 523
Interest & Maintenance Charges on Account of Sindings, Saloons & Level Crossing etc from private bodies & other Govt. Dept.(C04371-C04390)
C04371 Saloons CS No. 523
C04372 Other than Saloons CS No. 523
C04373 Dividends etc. from Investments in Road Transport Services CS No. 523
C04374 Other Unclassified Receipts CS No. 523
C04375 Franchising CS No. 523
C04376 Income from Pre-Qualification CS No. 523
C04377 Sundry Marketing Earnings CS No. 523
Deduct Refunds(C04391)
Page 184 of 222

C=Non Tax Revenue
Page 185 of 222

E=Capital Receipts

Capitla Recipts 2000000
Irrigation (Productive) Recipts (E01101 - 25) 2111000
E01 Recoveries of Investment E011 Irrigation Receipts E01101 Water Rates 2111001
E01102 Water Supply to Towns 2111002
E01103 Sale of Water 2111003
E01104 Plantations 2111004
E01105 Other Canal produce 2111005
E01106 Water Power 2111006
E01107 Rents 2111007
E01108 Fines 2111008
E01109 Receipts from Workshop 2111009
E01110 Recoveries of Expenditure 2111010
E01111 Others 2111080
Irrigation (Unproductive) Recipts (E01126 - 50) 2112000
E01126 Water Rates 2112001
E01127 Water Supply to Towns 2112002
E01128 Sale of Water 2112003
E01129 Plantations 2112004
E01130 Other Canal produce 2112005
E01131 Water Power 2112006
E01132 Rents 2112007
E01133 Fines 2112008
E01134 Reciepts from Workshops 2112009
E01135 Recoveries of Expenditure 2112010
E01136 Others 2112080
Wheat (E01201 - 10) 2141000
State Trading Schemes
E012 E01201 Federal 2141100
Receipts
E01202 Provincial 2141200
E01203 Others 2141800
Recoveries of incidentals on Supply of Wheat to Federal
E01204 2141300
Government
Medical Stores (E01211 - 20) 2145000
E01211 Federal 2145100
E01213 Others 2145800 & 2145300
Fertilizer (E01221 - 40) 2144000
Page 186 of 222

E=Capital Receipts

E01221 Federal 2144100
E01223 Others 2144800 & 2144300
Coal (E01241 - 50) 2146000

E01241 Federal 2146100
E01243 Others 2146800 & 2146300
Others (E01271 - 90) 2140000

E01271 Sale proceeds of Newsprint 2147000
E01272 Newsprint Receipts - Other 2147100
E01273 Sale proceeds of Diplomatic Cars 2148000
E01274 Other Diplomatic Cars Receipts 2148100
E01275 Other State Trading Schemes Receipts 2149000
Investment (E01301 - E01310) 2151000
E013 Investment Receipts E01301 Federal/Provincial Investment (financial) 2151000 & 2151001
E01302 Federal/Provincial Investment (non-financial) 2152000

Federal Government Investment in Railway through Cash
E01303 2153000
releases (non-financial)
Receipt from Investment of Cash Balance by District
E01304 2154000
Governments
Works Receipts (E01401 - E01410) 2161000
E014 Works Receipts E01401 Receipts and Recoveries of Investment 2161000
Privatization Receipts (E01501 - E01510) newly created
E015 Privatization Receipt E01501 Proceeds from Major Units newly created
E01502 Proceeds from Minor Units newly created
Commuted Value of Pension - Receipt (E01601 -
2131000
E01610)
Commuted Value of Pension
E016 E01601 Recoveries of Commuted Value of Pensions 2131000
Receipts
Domestic Loans (E02101 - 04) 2211000
Recoveries of Loans and
E02 E021 From Provinces E02101 Sindh 2211002
Advances
E02102 Punjab 2211001
E02103 Baluchistan 2211004
E02104 NWFP 2211003
Foreign Loans (E02105 - 08) 2212000
Page 187 of 222

E=Capital Receipts

E02105 Sindh 2212002
E02106 Punjab 2212001
E02108 NWFP 2212003
E0210A
Recovery of Principal on account of Developments CS No.425
Loans and Advances to Gilgit Baltistan
E0210B
Recovery of Principal of Foreign Loans to Gilgit CS No.425
Baltistan Government
US - Aid Local Currency Loans (E02109 - 12) 2213000
E02109 Sindh 2213002
E02110 Punjab 2213001
E02112 NWFP 2213003
German Loans (E02113 - 16) 2214000
E02113 Sindh 2214002
E02114 Punjab 2214001
E02116 NWFP 2214003
Ways and Means Advances (E02121-E02126)
E02121 Ways & Means Advance-Khyber Pakhtunkhwa CS No.482
E02122 Ways & Means Advance-Punjab CS No.482
E02123 Ways & Means Advance-Sindh CS No.482
E02124 Ways & Means Advance-Balochistan CS No.482
E02125 Ways & Means Advance-AJ&K CS No.482
E02126 Ways & Means Advance-Gilgit Baltistan CS No.482
Domestic Loans (E02201 - E02202) newly created
From District
E022 E02201 District Governments newly created
Governments/TMAs
E02202 TMAs newly created
Foreign Loans (E02203 - 99)
E02203 District Governments 2222000
E02204 TMAs 2222000
Financial Institutions (E02301 - 20) 2230000
E023 From Financial Institutions E02301 Domestic Loans 2231000
E02302 Foreign Loans 2232000
E02320 Others 2232080
Non Financial Institutions (E02401 - 20) 2240000
E024 From Non Financial Institutions E02401 Domestic loans 2241000
E02403 Interest German Counterpart Fund - Wapda Power Wing 2246001
E02404 Interest OPEC Special Loan - Wapda Power Wing 2247001
E02405 Quetta Electric Supply Company CS No.341
E02406 Generation Companies CS No.341
E02407 National Transmission and Despatch Company CS No.341
Page 188 of 222

E=Capital Receipts

E02420 Others 2242080
Government Servants (E02501 - 50) 2250000
E025 From Government Servants E02501 House Building Advance 2251000
E02502 Motor Car Advance 2252000
E02503 Motorcycle/Scooter Advance 2253000
Page 189 of 222

E=Capital Receipts

E02504 Cycle Advance 2254000
E02505 Repayment of Cost of Vehicle CS No. 156
E02506 Recovery of monetized value of vehicle CS No. 207
E02550 Others 2258000
Private Sector (E02601 - 20) 2260000
E026 From Private Sector E02601 Taccavi Loans to Zamindars 2261000
E02602 To Cultivators 2261300
E02620 Others 2261900
Others (E02701 - 20) 2290000
E027 From Others E02701 Domestic Loans 2291000
E02703 Regimental Loans 2296000
E02704 Canteen Stores Loans 2297000
E02705 Repayment Loans by other Countries 2299000
Domestic Permanent Debt (E03101 - 20) 2310000
E03 Debt E031 Permanent Debt (Domestic) E03101 Permanent Debt - Direct 2311000
E03102 Permanent Debt - received from Federal Government 2312000
Domestic Debt (Permanent) - received from the Federal
E03103 2312100
Government - SAP
E03104 Federal Investment Bonds newly created
E03105 Pakistan Investment Bonds newly created
E03106 Foreign Currency Bearer Certificates newly created
E03107 Special US Dollar Bonds newly created
E03108 Received from Provincial Government CS. No. 114
E03109 Sukuk CS.No.72
E03110 National Savings Bonds CS. No.125
E03111 Bai-Muajjal Financing Facility CS 320
E03112 Premium Prize Bond
E03113 2 years Punjab Saving and Investment Bonds CS 370
Government Securities (US Dollars) under FADRA,2018
E03117 416
Government Securities (US Dollars) under VDDAA,2018

E3118 416
E03120 Others newly created

Floating Debt (E03201 - E03270)
E032 Floating Debt E03201 Treasury Bills 2321000
E03202 Cash Credit Accommodation 2322000
E03203 Ways and Means Advances newly created
E03204 Received from Provincial Government CS. No. 114
E03205 Government Commercial Papers CS.No.71
E03206 3 months Punjab Treasury Bills CS 370
E03207 6 months Punjab Treasury Bills
E03208 12 months Punjab Treasury Bills
Page 190 of 222

E=Capital Receipts

E3209 Ways & Means Advances from Federal Government CS No.483
E03270 Others 2328000
Foreign Permanent Debt (E03301 - 20)
E033 Permanent Debt (Foreign) E03301 Permanent Debt (Foreign) - Direct 2331000
Permanent Debt (Foreign) - received from Federal
E03302 2332000
Government
Foreign Debt (Permanent) - Drought Emergency Relief
E03303 2333000
Assistance
E03304 PIFRA 2331002
Foreign Debt (Permanent ) received from the Federal
E03305 2332100
Government - SAP
Foreign Debt ( Permanent ) Drought Emergency Relief
E03306 2333000
Assistance (DERA)
E03307 Euro Bonds 2334000
Foreign Debt (Permanent) for Earthquake Reconstruction
E03308 CS.No.12
and Rehabilitation
E03309 Foreign Debt (Permanent) IMF Budget Financing CS. No. 118
E03310 Deffered Oil Payment-Saudi Fund for Development (SFD) CS No.440
E03312 03 Months Naya Pakistan Certificate SC.No 486

E03313 06 Months Naya Pakistan Certificate CS.No 486
E03314 12 Months Naya Pakistan Certificate CS.No 486
E03315 03 Years Naya Pakistan Certificate CS.No 486
E03316 05 Years Naya Pakistan Certificate CS.No 486
CS.No 491
E034 Sharia Compliant Financing E03401 Investment in Islamic Naya Pakistan Certificates(INPCs)
Page 191 of 222

E=Capital Receipts

Page 192 of 222

F=Assets
Balance with SBP
Cash and Bank
F01 F011 Balance with SBP F01101 Non Food Account 9201001
Balances
F01102 Food Account 9201002
F01103 Railways Account 9202000
F01104 District Account 9205000
F01105 Pakistan Railways Special Account newly created
F01106 Government Deposit Account No.XII (Escrow Account) newly created
F01107 National Debt Retirement Account newly created
F01108 Fertiliser Account newly created
F01109 TMAs Account newly created
F01110 Receipt Clearing Account (Food Account) SBP newly created
F01111 Receipt Clearing Account (Fertilizer Account) SBP newly created
Receipt Clearing Account (Government Deposit Account)
F01112 newly created
SBP
Receipt Clearing Account (National Debt Retirement
Account) SBP
F01114 Receipt Clearing Account (Non Food Account) SBP newly created
F01115 Receipt Clearing Account ( TMAs Account) SBP newly created
F01116 Receipt Clearing Account (Railways Account) SBP newly created
F01117 Receipt Clearing Account (District Account) SBP newly created
F01118 Receipt Clearing Account SBP newly created
F01119 National Bank Deposits Special Imprest 9204000
F01120 District Educaqtion Authority Punjab SBD CS No.371
F01121 District Health Authority Punjab SBD CS No.371
F01122 CDNS Zero-Balance Account CS No. 530
Central Account for PPOD Agency/Commercial Functions
F01123 CS No.533
(PPOD-I)
F01124 Central Account for PPOD Defence Pension (PPOD-II) CS No.533
F01125 Central Accont for PPOD Operations (PPOD-III) CS No.533
Other Account (E01201 - 20)

Held in Special Deposit Account under American Aid
F012 Other Account F01201 newly created
Programme
F01202 Deposits under other Commodity Loan newly created
F01203 U.S. Disbursing Officer Account newly created
F01204 State Bank Deposits - Food Account 9201001
F01205 State Bank Deposits - Non Food Account Blocked
Page 193
F=Assets
F01206 State Bank Deposits - District Governments 9205000
F01207 State Bank Deposits - Railways 9202000
Adhoc Treasury Bill Created (F01301 - 20)
Adhoc Treasury
F013 F01301 For Replenishment of Cash Balances newly created
Bills Created
Special Adhoc Treasury Bills created for Loan to former East
Pakistan Government
F01303 Pakistan Railways newly created
F01304 IMF Account newly created
Page 194
F=Assets
Cash Balances (F01401 - 20)
F014 Cash Balances F01401 Cash Balances with Treasuries 9302000
F01402 Remittances in Transit 9303000
F01403 Petty Cash newly created
F01404 Cash Balances - Investment 9301000
F01405 Cash at State Bank (District Governments) 9304000
F01406 Cash at Other Bank (Local Governments ) 9305000
Civil Balances - Departmental (F01501 - 30)
Civil Departmental
F015 F01501 Civil 9101000
Balances
F01502 Public Works 9102000
F01503 Forest 9103000
F01504 Mint 9104000
F01505 Customs 9105000
F01506 Pakistan Missions Abroad 9106000
F01507 National Savings 9107000
F01508 Pakistan Post Office 9108000
F01509 Defence 9110000
F01510 Railways 9111000
F01511 Foreign Affairs 9112000
F01512 Pakistan PWD 9113000
F01513 Food Wing 9114000
F01514 GSP (Geological Survey of Pakistan) 9115000
F01515 Others 9116000
Balances with NBP (F01601 - 20)
F016 Balance with NBP F01601 Food Account newly created
F01602 Non Food Account newly created
F01603 Receipt Clearing Account (Food Account) NBP newly created
F01604 Receipt Clearing Account (Non Food Account) NBP newly created
F01605 TMA’s Accounts CS. No. 114
Loans and Advances (F02101 - 70)
Loans and
F02 Receivables F021 F02101 Permanent Advances (Civil) 5101000
Advances
F02102 Permanent Advances (Defence) 5102000
F02103 Account of Pakistan Post Office newly created
F02104 Account of Railways newly created
F02105 Account with Government of Sindh newly created
F02106 Account with Government of Punjab newly created
Page 195
F=Assets
F02107 Account with Govrenment of Balochistan newly created
F02108 Account with Government of NWFP newly created
F02109 Account of Other Departments newly created
F02110 Accounts of Other Entities newly created
F02111 Account with Financial Institutes newly created
F02112 Account with Non Financial Institutes newly created
F02113 Account with Government Servants newly created
F02114 Account with District Governments newly created
F02115 Account with TMAs newly created
F02116 Account with Private Sector newly created
F02117 Account with Foreign Governments 5300000
F02118 Account with SBP Blocked
F02119 OB Advances (Civil) 5201000
F02120 Advances Recoverable (Defence) 5202000
F02121 Special Advances 5213000
F02122 Civil Advances for Purchase of Prize Bonds 5216000
F02123 Payment for Fertilizer on behalf of PADSC, ADA 5217000
F02124 Permanent Advances (Pakistan Post office) 5104000
F02126 Permanent Advances (Pakistan PWD) 5106000
F02127 Permanent Advances (Foreign Affairs) 5107000
F02128 Permanent Advances (Food Wing) 5108000
F02129 Permanent Advances (National Savings) 5109000
F02131 Permanent Advances (Forest) 5111000
F02132 Permanent Advances (GSP) 5112000
F02133 OB Advances (Railways) 5203000
F02134 OB Advances (Pakistan PWD) 5206000
F02135 OB Advances (Foreign Affairs) 5207000
F02136 OB Advances (Food Wing) 5208000
F02139 OB Advances (Forest) 5211000
F02140 OB advances (GSP) 5212000
F02143 Permanent Advances (Railways) 5103000
F02144 Permanent Advances (Mint) 5110000
F02145 OB Advances (National Savings) 5209000
F02146 OB Advances (Mint) 5210000
Provident Fund Advance to Government Servants
F02147 5215000
(BPS -1&2)
F02148 Forest Advances 5214000
F02149 Recovery of Loan Paid out of Benevolent Fund newly created
Page 196
F=Assets
F02150 Advances to Punjab (Sindh Agriculture Development)
CS.No.29
Suppliers Corporation
F02151 O.B. Advances (Pakistan Post) CS.No.65
F02152 Advances to Others by Railways CS.No.133
F02153 Interest Accrued on Advances to Government Servant CS.No.133
F02154 CDNS Zero- Balance Account CS No. 530
Other Receiveables (F02201 - F02250)

F022 Other Receivables F02201 Government of Straits Settlement, Singapore 5301000
F02202 Government of Mauritius 5302000
F02203 Her Majesty's Colonial Government, Hong Kong 5303000
F02204 Government of Federated Malaya States 5304000
F02205 Government of Srawak 5305000
F02206 Her Majesty's Protectorate Government 5306000
F02207 Account with Government of India (Civil) 5307001
F02208 Account with Government of India (Defence) 5307005
F02209 Account with Government of India (Bank Account Holder) 5307006
F02210 Payments made to Indian Pensioners upto 1960 5307007
F02211 Payments made to Indian Pensioners after 1961 5307008
F02212 Payments to Refugee Government Servants from India 5307009
F02213 Account with Government of Burma 5309000
F02214 East Pakistan Suspense (Civil) 5308001
F02215 East Pakistan Suspense (Defence) 5308002
F02216 Account with the Bank-i-Milli Iran (Railways) 5310000
F02217 East Pakistan Suspense (Post Office) 5308004
F02218 East Pakistan Suspense (Railways) 5308003
F02220 Account with the Government of India (Pakistan Post Office) 5307002
F02221 Accounts with Government of India (Railways) CS.No.133
F02222 Federal Government Suspense (Railways) CS.No.133
F02223 Interest Accrued on Funds CS.No.133
F23 Accrued Earnings F02301 Accrued Earnings of Pakistan Railways CS.No.133
F02302 Provision against Accrued Earnings of Pakistan Railways CS.No.133
Cost of Assets (F03101 - 50)
F03 Physical Assets F031 Cost of Assets F03101 Land and Buildings Blocked
F03102 Vehicles Blocked
Page 197
F=Assets
F03103 Plant & Machinery Blocked
F03104 Furniture & Fittings Blocked
F03105 Livestock Blocked
F03106 Roads, Highways and Bridges Blocked
F03107 Office / Computer Equipment Blocked
F03108 IT Equipments CS.No.133
F03109 Railways Land CS.No.133
F03110 Railways Buildings CS.No.133
F03111 Railways Rolling Stock CS.No.133
F03112 Railways Track work and Infrastructure CS.No.133
F03113 Signalling System CS.No.133
F03114 Work in Progress CS.No.133
F03199 Balance of Physical Assets CS. No. 135
Reserve for Depreciation (F03201 - 50)
Reserve for
F032 F03201 Land and Buildings newly created
Depreciation
F03202 Vehicles newly created
F03203 Plant & Machinery newly created
F03204 Furniture & Fittings newly created
F03205 Livestock newly created
F03206 Roads, Highways and Bridges Blocked
F03207 Office / Computer Equipment newly created
F03208 IT Equipments CS.No.133
F03209 Railways Buildings CS.No.133
F03210 Railways Rolling Stock CS.No.133
F03211 Railways Track work and Infrastructure CS.No.133
F03212 Signalling System CS.No.133
F03221 Provision against Inventories Obsolescence/ Slow Moving CS.No.133

Provision against Impairment of Property, Plant and
F03222 CS.No.133
Equipment
F033 Inventories F03301 Stores, Spares and Loose Tools CS.No.133
F03302 Stores in Transit CS.No.133
F03303 Fuel Stock CS.No.133
F03304 Fuel Stock in Transit CS.No.133
F03305 Raw Materials CS.No.133
F03306 Work in Progess - Workshops CS.No.133
F03307 Work in Progess - Concrete Sleepers Factories (CSF) CS.No.133
Page 198
F=Assets
F03308 Work in Progess - Others CS.No.133
F03309 Finished Goods CS.No.133
Investments (F04101 - 10)
F04 Investments F041 Investments F04101 Deposits and Reserves newly created
F04102 Investment Deposit Accounts newly created
F04103 Investment by Railways CS.No.133
F04104 Equity Investments in Financial Institutions-AJ&K CS No. 546
Other Assets (F05101 - 20)

F05 Other Assets F051 Other Assets F05101 Other Current Assets newly created
F05102 Down Payments newly created
F05103 Account with State Bank of Pakistan 5401000
F05104 Transactions on behalf of State Bank of Pakistan 5402000
F05105 Other Deposits CS. No. 114
F05106 Inventories/ Consumable Tools and Spar Parts CS. No. 114
F05107 Prepaid Expenses CS.No.133
F05108 Security Deposits - Utilities CS.No.133
F05109 Deferred Assets CS.No.133
F052 Control Accoutns Control Account (F05201 - 20)
F05201 Adjusting Account-Blocked Blocked
Adjusting Account between Federal & Provincial Government
F05202 -Blocked Blocked
F05203 Inter Provincial Settlement Accounts -Blocked Blocked
F05204 Miscellaneous Government Accounts -Blocked Blocked
F05205 State Bank Suspense -Blocked Blocked
F05206 District Accounts Office Suspense -Blocked Blocked
F05207 Letter of Credit Suspense -Blocked Blocked
F05208 Foreign Aid/ Loan Suspense Account - Blocked Blocked
Adjusting Account between Provincial and District
F05209 Government - Blocked Blocked
Adjusting Account between Provincial and District
F05210 Government - Blocked Blocked
F05299 Suspense Account for upload Blocked
F053 Intangibles Assets CS.No.133
F05301 Computer softwares CS.No.133
F05302 Patents CS.No.133
F05303 Copyrights CS.No.133
Page 199
F=Assets
F05304 License CS.No.133
F05310 Others CS.No.133
Page 200
Major Object Minor Object G=Liabilities Detailed Object
Cheque Clearing Account (G01101 - 99)

Cheque Clearing
G01 Current Liabilities G011 G01101 Non Food Account newly created
Account
G01102 Food Account newly created
G01103 Railways Account newly created
G01104 Fertiliser Account newly created
G01105 Government Deposit Account No.XII (Escrew Account) newly created
G01106 Social Action Programme newly created
G01107 Special Reserve Account for upgradation of Refineries (ESCROW Account) CS 304 12.2.15
G01108
G01109
G01110
G01111
G01112 Cheque Payment Clearing Account (Food Account) SBP newly created
G01113 Transfer Payment Clearing Account (Food Account) SBP newly created
G01114 Receipt Clearing Account (Food Account) SBP-Blocked Blocked
G01115 Bank Charges Clearing Account (Food Account) SBP newly created
G01116 Bank Interest Clearing Account (Food Account) SBP newly created
G01117 Cheque Payment Clearing Account (Fertiliser Account) SBP newly created
G01118 Transfer Payment Clearing Account (Fertiliser Account) SBP newly created
G01119 Receipt Clearing Account (Food Account) SBP-Blocked Blocked
G01120 Bank Charges Clearing Account (Fertiliser Account) SBP newly created
G01121 Bank Interest Clearing Account (Fertiliser Account) SBP newly created
G01122 Cheque Payment Clearing Account (Government Deposit Account) SBP newly created
G01123 Training Payment Clearing Account (Government Deposit Account) SBP newly created
G01124 Receipt Clearing Account (Government Deposit Account) SBP-Blocked Blocked
G01125 Bank Charges Clearing Account (Government Deposit Account) SBP newly created
G01126 Bank Interest Clearing Account (Government Deposit Account) SBP newly created
G01127 Cheque Payment Clearing Account (National Debt Retirement Account) SBP newly created
G01128 Training Payment Clearing Account (National Debt Retirement Account) SBP newly created
G01129 Receipt Clearing Account (National Debt Retirement Account) SBP-Blocked Blocked
G01130 Bank Charges Clearing Account (National Debt Retirement Account) SBP newly created
G01131 Bank Interest Clearing Account (National Debt Retirement Account) SBP newly created
G01132 Cheque Payment Clearing Account (Non Food Account) SBP newly created
G01133 Training Payment Clearing Account (Non Food Account) SBP newly created
G01134 Receipt Clearing Account (Non Food Account) SBP-Blocked Blocked
G01135 Bank Charges Clearing Account (Non Food Account) SBP newly created
G01136 Bank Interest Clearing Account (Non Food Account) SBP newly created
G01137 Cheque Pay Clearing Account (TMAs Account) SBP newly created
G01138 Training Pay Clearing Account (TMAs Account) SBP newly created
Page 201 of 222
G01139 G=Liabilities
Receipt Clearing Account (TMAs Account) SBP-Blocked
G01140 Bank Charges Clearing Account (TMAs Account) SBP newly created
G01141 Bank Interest Clearing Account (TMAs Account) SBP newly created
G01142 Cheque Payment Clearing Account (Food Account) NBP newly created
G01143 Training Payment Clearing Account (Food Account) NBP newly created
G01144 Receipt Clearing Account (Food Account) SBP-Blocked
G01145 Bank Charges Clearing Account (Food Account) NBP newly created
G01146 Bank Interest Clearing Account (Food Account) NBP newly created
G01147 Cheque Payment Clearing Account (Non Food Account) NBP newly created
G01148 Training Payment Clearing Account (Non Food Account) NBP newly created
G01149 Receipt Clearing Account (Non Food Account) SBP-Blocked Blocked
G01150 Bank Charges Clearing Account (Non Food Account) NBP newly created
G01151 Bank Interest Clearing Account (Non Food Account) NBP newly created
G01152 Payment Suspense Account (Food Account) SBP newly created
G01153 Receipt Suspense Account (Food Account) SBP newly created
G01154 Payment Suspense Account (Fertiliser Account) SBP newly created
G01155 Receipt Suspense (Fertiliser Account) SBP newly created
G01156 Payment Suspense Account (Government Deposit Account) SBP newly created
G01157 Receipt Suspense (Government Deposit Account) SBP newly created
G01158 Payment Suspense Account (National Debt Retirement Account) SBP newly created
G01159 Receipt Suspense (National Debt Retirement Account) SBP newly created
G01160 Payment Suspense Account (Non Food Account) SBP newly created
G01161 Receipt Suspense Account (Non Food Account) SBP newly created
G01162 Payment Suspense Account (TMAs Account) SBP newly created
G01163 Receipt Suspense (TMAs Account) SBP newly created
G01164 Payment Suspense Account (Food Account) NBP newly created
G01165 Receipt Suspense Account (Food Account) NBP newly created
G01166 Payment Suspense Account (Non Food Account) NBP newly created
G01167 Receipt Suspense (Non Food Account) NBP newly created
G01168 Cheque Payment Clearing Account (Railways Account) SBP newly created
G01169 Training Payment Clearing Account (Railways Account) SBP newly created
G01170 Receipt Clearing Account (Railways Account) SBP-Blocked Blocked
G01171 Bank Charges Clearing Account (Railways Account) SBP newly created
G01172 Bank Interest Clearing Account (Railways Account) SBP newly created
G01173 Payment Suspense Account (Railways Account) SBP newly created
G01174 Receipt Suspense (Railways Account) SBP newly created
G01175 Cheque Payment Clearing Account (District Account) SBP newly created
G01176 Training Payment Clearing Account (District Account) SBP newly created
G01177 Receipt Clearing Account (District Account) SBP-Blocked Blocked
G01178 Bank Charges Clearing Account (District Account) SBP newly created
G01179 Bank Interest Clearing Account (District Account) SBP newly created
G01180 Payment Suspense Account (District Account) SBP newly created
Page 202 of 222

Payment Suspense (District Account) SBP newly created
G01182 Cheque Payment Clearing Account (PR Special Account) SBP newly created
G01183 Training Payment Clearing Account (PR Special Account) SBP newly created
G01184 Receipt Clearing Account (PR Special Account) SBP-Blocked Blocked

G01185 Bank Charges Clearing Account (PR Special Account) SBP newly created
G01186 Bank Interest Clearing Account (PR Special Account) SBP newly created
G01187 Payment Suspense Account (PR Special Account) SBP newly created
G01188 Receipt Suspense (PR Special Account) SBP newly created
Page 203 of 222

Special Drawing Account Cheques (SDA) CS.No.54
CS.No.54
G01190 Special Drawing Account Cheques (SDA) corrigendum
dated 17-01-08
G01191 Assignments Accounts Cheques CS.No.76
G01192 Foreign Assignment Accounts - ADB CS.No.154
G01193 Foreign Assignment Accounts - DFID CS.No.154
G01194 Works Cheque CS 246
G01195 Forest Cheques CS 246
G01196 Foreign Aid Assignment Account CS 252
G01197 Electricity Cheques-Electricity Deptt. AJK Government CS 367
G01198 Cheque pay clearing account (Account-V SBD) CS 371
G01199 Cheque pay clearing account (Account-V NBP) CS 371
G0110A Cheque pay clearing account (Account-VI SBD) CS 371
G0110B Cheque pay clearing account (Account-VI NBP) CS 371
G0110C Cheque Clearing Account Assignment Account for Public Account CS No. 526
G0110D Receipts/Payments National Savings -Zero Balance Account CS No. 530
G0110E
G0110F
G0110G
Others (G01201 - 20)

G012 Others G01201 Outstanding Commitments newly created
G01202 Fines and Penalties Levied by Local Government. CS.No.43
Domestic Loans (G02101 - 20)
G02 Loans G021 Domestic G02101 Loans - Domestic (Permanent) newly created
G02102 Loans - Domestic (Floating) newly created
G02103 Loans - Domestic (Others) newly created
G02104 Others newly created
Foreign Loans (G02201 - 20)
G022 Foreign G02201 Loan Foreign newly created
Deferred Liablilites (G03101 - 30)
G03 Deferred Liabilities G031 Deferred Liabilities
G03101 Provident Fund Block Blocked
G03102 Saving Accounts, Savings and Deposits Certificates newly created
G03103 Annuities and Other Funds newly created
G03104 Benevolent Fund - Blocked Blocked
G03105 Mint Account-Blocked Blocked
G03106 Deposits & Reserves - Interest Bearing newly created
G03107 Deposits & Reserves - Non Interest Bearing newly created
G03108 Group Insurance Blocked
G03109 Postal Life Insurance Fund 1601000
Other Liablities (G04101 - 10)
Page 204 of 222
G04 Other Liabilities G041 Other Liabilities G04101 G=Liabilities
Pension Fund Liability newly created
G04102
G04104 Fund for IS Duty Allowance to Pak Rangers CS No. 520
Miscellaneous (G05101 - 30)

G05 Control Accounts G051 Miscellaneous
G05101 Exchange Account - Blocked Blocked
G05102 Adjusting Account newly created
G05103 Suspense Account newly created
G05104 HR Document Splitting Account newly created
G05105 Wages Clearing Account newly created
G05106 Inter Provincial Settlement Account 8402000
G05107 Adjusting Account between Federal and Provincial Governments 8401000
G05108 Miscellaneous Government Account - Blocked Blocked
G05109 Remittances - Blocked Blocked
G05110 State Bank Suspense 7101000
Page 205 of 222

District Accounts Office Suspense 7102000
G05112 Letter of Credit Suspense 7103000
G05113 Foreign Aid/Loan Suspense Account 7104000
G05114 Adjusting Account between Federal and District Governments 8403000
G05115 Adjusting Account between Provincial and District Governments 8404000

G05116 Inter District Government Accounts 8405000
G05117 Inter TMA Accounts CS. NO.114
G05118 GP Fund Clearing Account CS No. 267
G05119 Pension Clearing Account CS No. 267
G05120 Sales Tax On Services (Punjab) CS No.524
G05121 Sales Tax On Services (Sindh) CS No.524
G05122 Sales Tax On Services (Khyber Pakhtunkhwa) CS No.524
G05123 Sales Tax On Services (Balochistan) CS No.524
G05125 Inter Provincial Settlement Account- Punjab CS. No. 484

G05126 Inter Provincial Settlement Account- Sindh CS. No. 484
G05127 Inter Provincial Settlement Account- KPK CS. No. 484
G05128 Inter Provincial Settlement Account- Baluchistan CS. No. 484
G05131 Settlement Account between Federal & Punjab Governments CS.No. 484
G05132 Settlement Account between Federal & Sindh Governments CS.No. 484
G05133 Settlement Account between Federal & KPK Governments CS.No. 484
G05134 Settlement Account between Federal & Balochistan Governments CS.No. 484
Provident Fund (G06101 - 50)

G06 Trust Account - Fund G061 Provident Fund G06101 Indian Civil Service Provident Fund 1501000
G06102 Indian Civil Service (NEM) Provident Fund 1502000
G06103 General Provident Fund (Civil) 1503000
G06104 General Provident Fund (Defence) 1504000
G06105 General Provident Fund (Foreign Affairs) 1505000
G06106 General Provident Fund (Forest) 1506000
G06107 General Provident Fund (Food Wing) 1507000
G06108 General Provident Fund (GSP) 1508000
G06109 General Provident Fund (Mint) 1509000
G06110 General Provident Fund (National Savings) 1510000
Page 206 of 222

General Provident Fund (Pakistan PWD) 1511000
G06112 General Provident Fund (PPO) 1512000
G06113 General Provident Fund (T&T) 1513000
G06114 General Provident Fund (Railway) 1514000
G06115 State Railway Provident Institution 1515000
G06116 Defence Savings Provident Fund (railway) 1516000
G06117 Contributory (Transferred) Railway (Personnel) Provident Fund 1517000
G06118 Defence Services Officers Provident Fund 1518000
G06119 Provident Fund (MES) 1519000
G06120 Provident Fund (Armed Forces Personnel) 1520000
G06121 Provident Fund (AKRF Officers) 1521000
G06122 Provident Fund (AKRF Personnel) 1522000
G06123 Contributory Provident Fund 1523000
G06124 Other Miscellaneous Provident Fund 1524000
G06125 Unclaimed Deposits in Defence Services Officer's Provident Fund 3501029
G06126 Unclaimed Deposits in the General Provident Fund 3601012
G06127 Unclaimed Deposits in the Contributory Provident Fund 3601013
G06128 Unclaimed Deposits in other Miscellaneous Provident Funds 3601014
G06129 Provident Fund Advance to Government Servants (B 1-2) - Blocked Blocked
G06130 Provident Fund Bonds CS.No.29
Page 207 of 222

G=Liabilities Benevolent Fund (G06201 - 50)
1604000
G062 Benevolent Fund G06201 Punjab Benevolent Fund (Gazetted)
CS # 282
G06202 Federal Government Employees Benevolent Fund (Civil) 3315001
G06203 Federal Government Employees Benevolent Fund (Defence) 3315002
G06204 Federal Government Employees Benevolent Fund (Telegraph and Telephone) 3315003
G06205 Federal Government Employees Benevolent Fund (Pakistan Post Office) 3315004
G06206 Federal Government Employees Benevolent Fund (Pakistan PWD) 3315005
G06207 Federal Government Employees Benevolent Fund (Foreign Affairs) 3315006
G06208 Federal Government Employees Benevolent Fund (Food Wing) 3315007
G06209 Federal Government Employees Benevolent Fund (National Savings) 3315008
G06210 Federal Government Employees Benevolent Fund (Mint) 3315009
G06211 Federal Government Employees Benevolent Fund (Forest) 3315010
G06212 Federal Government Employees Benevolent Fund (GSP) 3315011
G06213 Railway Employees Benevolent Fund (Railways) 3315012
G06214 Provincial Government Employees Benevolent Fund 3315013
G06215 District Government Employees Benevolent Fund 3315014
G06216 TMA Employees Benevolent Fund CS. NO.114
G06217 Government Employees Benevolent Fund working in TMAs CS.No 66
G06218 Benevolent Fund AJK C S 162
G06219 Benevolent Fund AJ&K (Gazetted) CS No. 187
G06220 Punjab Benevolent Fund (Non-Gazetted) CS # 282
G06221 Benevolent Fund Sindh Police CS 372
Staff Welfare Fund (G06301 - 30)
Miscellaneous
G063 G06301 Staff Welfare Fund (Customs and Excise) 3311001
Welfare Funds
G06302 Staff Welfare Fund (Income Tax) 3311002
G06303 Staff Welfare Fund (FPSC) 3311003
G06304 Workers Welfare Fund 3311004
G06305 Mines Labour Housing General Welfare Fund 3311005
G06306 Coal Mines Labour Welfare Fund 3311006
G06307 Endowment Fund for Welfare of Men of Letters 3312020
G06308 Staff Welfare Fund - Balochistan Police 3311015
G06309 Punjab Police Welfare Fund CS.No.35
G06310 Northern Areas Police Welfare Fund CS.No.48
G06311 Lahore High Court Employees Welfare Fund CS No. 219
G06312 Police Welfare fund Khyber pakhtunkhwa CS No. 303
G06313 Workers Welfare Fund (Sindh) CS No.324
G06314 Employee Old Age Benefit (Sindh) CS No.330
G06315 Judicial Officer's Welfare Fund CS No.333
G06316 Workers Profit Participation Fund (Sindh) CS.No.349
G06317 Retirement Benefits and Death Compensation (RBDC) Fund (KPK) CS. No.353
G06318 Judicial Officers staff Welfare Fund CS No.369
G06319 Punjab Workers Welfare Fund CS No.461
G06320 Baluchistan Levies Force Welfare Fund CS No. 499
Page 208 of 222
G06321 PESSI Contribution for Permanent Workmen
G=Liabilities CS No. 543
G06322 EOBI Contribution for Permanent Workmen CS No. 543
Insurance Fund (G06401 - 50)

G064 Insurance Fund G06401 Federal Government Employees Group Insurance Fund (Pakistan Public Works Department) 3316005
G06402 Federal Government Employees Group Insurance Fund (Foreign Affairs) 3316006
G06403 Federal Government Employees Group Insurance Fund (Food Wing) 3316007
G06404 Federal Government Employees Group Insurance Fund (National Savings) 3316008
G06405 Federal Government Employees Group Insurance Fund (Mint) 3316009
G06406 Federal Government Employees Group Insurance Fund (Forest) 3316010
G06407 Federal Government Employees Group Insurance Fund (GSP) 3316011
G06408 Provincial Government Employees Group Insurance Fund 3316013
G06409 Federal Government Employees Group Insurance Fund (Civil) 3316001
G06410 Federal Government Employees Group Insurance Fund (Defence) 3316002
G06411 District Government Employees Group Insurance Fund newly created
G06412 Local Fund Govt. Employees GIF CS.No.29
G06413 Group Insurance Fund for Government Employees working in TMAs CS.No.29
G06414 Insurance Fund of Employees of Punjab Emergency Services CS.No.50
G06415 Group Insurance AJK C S 163
G06416 Insurance fee / Annual Premium C S 238
Relief Funds (G06501 - 30)
G065 Relief Funds G06501 President's Mian Amiruddin Himayat-e-Islam Fund 1986 3306004
G06502 Deposits of Badshahi Mosque Cess Fund 3318001
G06503 Tajweed-ul-Quran Trust Azad-Kashmir 3318005
G06504 Press Foundation Cess (AJK Government) CS.No. 493
Pakistan Post Office (G07101-50)

Trust Account - Post Accounts of
G07 G071 G07101 Post Office Renewal Reserve Fund 2101000
Office Pakistan Post Office
G07102 Pakistan Post Office Welfare Fund 3302001
G07103 Pakistan Post Office Improvement Fund 3302002
G07104 Federal Government Employees Group Insurance Fund (Pakistan Post Office) 3316004
G07105 Pakistan Post Office Trust Interest Accounts 3501024
G07106 Pakistan Post Office Miscellaneous 3501025
G07107 Pakistan Post Office Ceques 4103000
G07108 Permanent Advances (Pakistan Post Office) - Blocked Blocked
Page 209 of 222
G07109 OB AdvancesG=Liabilities
(Pakistan Post Office) - Blocked Blocked
G07110 Account with the Government of India (Pakistan Post Office) - Blocked Blocked
G07111 East Pakistan Suspense Post Office - Blocked Blocked
G07112 Transfer between Post Office Officers 8201000
G07113 In - Land Money Orders of Pakistan Post Office 8301000
G07114 Postal Annuities 1602000
G07115 Pakistan Post Office Cheques (CDNS Schemes) CS.No.77
G07116 Pakistan Postal orders CS No. 208
G07117 Postal Draft CS No. 208
G07118 Pakistan Postal Services Management Board (PPSMB) Fund CS No. 262
G07119 PPOD Deposits for Collection underAgency Services CS No.533
Pakistan Railways (G08101 - 50)

Accounts of
G08 Trust Account - Railways G081 G08101 Foreign Loans / Credits on Capital Account (released by Federal Government) Railways 2111000
Railways
G08102 Foreign Loans/Credits on replacement Account Railways 2112000
G08103 Railway Employees Group Insurance Fund (Railways) 3316012
G08105 Suspense Account Railways 7106000
G08106 State Railway Deposits 3501032
G08107 Railway Divisional Paymaster Account 3904005
G08108 Railways Wages Account 3904006
G08109 Pre-Audit Cheques (Railways) 4102000
G08110 Account with the Government of India (Railways) 5307004
G08111 East Pakistan Suspense Railways - Blocked Blocked
G08112 Transfer within the same Railways 8203000
G08113 Railways Remittances into State Bank / National Bank of Pakistan 8306000
G08114 State Bank Deposits - Railways - Blocked Blocked
G08115 OB Advances (Railways) - Blocked Blocked
G08116 Permanent Advances (Railways) - Blocked Blocked
G08117 Railways Reserve Fund 2104000
G08118 Railways Improvement Fund 2105000
G08119 Railways Pension Fund 2106000
G08120 State Benefit Fund (Railways) 1603000
G08121 Railways Depreciation Reserve Fund 2202000
G08122 Deposit of Depreciation Reserve of Government Commercial Concerns 2201000
G08123 Other Miscellaneous Remittance 8307000
G08124 Freight Deposit Account CS.No.133
G08125 Security Deposit of Employees CS.No.133
G08126 Lease Key Money (Deposit against Finance Leases) CS.No.133
G08127 Payables to Emplyees Cooperative Credit Seciety (ECCS) CS.No.133
G08128 Subscription for Officers Club CS.No.133
Page 210 of 222

G082
Current Liabilities-
G08201
G=Liabilities
Expenses Payable CS.No.133
Railways
G08202 Salaries and Wages Payable CS.No.133
G08203 Lease Rentals Payables CS.No.133
G08204 Accrued Mark-up/ Interest-Domestic Loans CS.No.133
G08205 Accrued Mark-up/ Interest-Foreign Loans CS.No.133
G08206 Accrued Management Fee-Foreign Loans CS.No.133
G08207 Accrued Exchange Risk Fee-Foreign Loans CS.No.133
G08208 Unpaid Salaries and Wages CS.No.133
G08209 Unearned Revenues-Fare CS.No.133
G08210 Unearned Revenues-Freight CS.No.133
G08211 Unearned Lease Income-Operating CS.No.133
G08212 Unearned Lease Income-Finance CS.No.133
G08213 Sundry Creditors-Purchases CS.No.133
G08220 Others CS.No.133
G083 Other Liabilities G08301 Post Retirement Free Medical Facility CS.No.133
G08302 Post Retirement Travel Facility CS.No.133
G08303 Leave Encashment CS.No.133
Telegraph and Telephone (G09101 - 50)
Accounts of
G09 Trust Account - T&T G091 Telegraph & G09101 Telegraph & Telephone Renewal Reserve Fund 2102000
Telephone
G09102 Pakistan Telegraph and Telephone Welfare Fund 3303001
G09103 Pakistan Telegraph and Telephone Improvement Fund 3303002
G09104 Pakistan Telegraph and Telephone Cash Fund 3303003
G09105 Pakistan Telegraph and Telephone Depreciation Fund 3303004
G09106 Federal Government Employees Group Insurance Fund (Telegraph and Telephone) 3316003
G09107 Pakistan Telegraph and Telephone Trunk Call Deposits 3501026
G09108 Pakistan Telegraph and Telephone - Miscellaneous 3501027
G09109 Permanent Advances (Pakistan Telegraph and Telephone) Blocked Blocked
G09110 OB Advances (Pakistan Telegraph and Telephone) Blocked Blocked
G09111 Telegraph and Telephone Remittances into Bank 8305000
G09112 Civil Departmental Balances Pakistan Telegraph and Telephone - Blocked Blocked
G09113 State Bank Deposits - Pakistan Telegraph and Telephone - Blocked Blocked
G09114 Transfer between Telegraph and Telephone Officers 8202000
G09115 East Pakistan Suspense Pakistan Telegraph and Telephone - Blocked Blocked
G09116 Account with the Government of India (Pakistan Telegraph and Telephone) 5307003
G09117 Pakistan Telegraph and Telephone Cheques 4104000
Other Depatments (G10101 - 99)
Accounts of Other
G10 Trust Accounts - Other G101 G10101 Pakistan PWD Receipt and Collection Account 3901001
Departments
G10102 Foreign Affairs Receipt and Collection Account 3901002
G10103 Food Wing Receipt and Collection Account 3901003
G10104 Mint Receipt and Collection Account 3901004
G10105 Pakistan Public Works Department Cheques 4105000
Page 211 of 222
G10106 Deposit WorksG=Liabilities
of Survey of Pakistan 3501017
G10107 Deposits of Department of Mineral Development 3501015
G10108 Deposits of Department of Petroleum and Minerals 3501016
G10109 Deposits of Industries Department 3501014
G10110 Deposits for the Department of Advertising Films and Publications 3501012
G10111 Food Department Deposits 3501009
G10112 Sanitary Board Fund 3312010
G10113 Public Works/Pakistan PWD Deposits 3501005
G10114 Supply and Development Department Deposits 3501006
G10115 Permanent Advances (Pakistan PWD) -Blocked Blocked
G10116 OB Advances (Pakistan PWD) -Blocked Blocked
G10117 OB Advances (Foreign Affairs) -Blocked Blocked
G10118 OB Advances (Food Wing) -Blocked Blocked
G10119 OB Advances (National Savings) -Blocked Blocked
G10120 OB Advances (Mint) -Blocked Blocked
G10121 OB Advances (Forest) -Blocked Blocked
G10122 OB Advances (GSP) -Blocked Blocked
G10123 Transfer between Forest Officers 8204000
G10124 Transfer between MES Officers 8205000
G10125 Transfer between Public Works Officers 8206000
G10126 PRTC Employees Pension Fund 3312033
G10127 Foreign Affairs Cheques 4106000
G10128 Food Wing Cheques 4107000
G10129 National Savings Cheques 4108000
G10130 Mint Cheques 4109000
G10131 Forest Cheques 4110000
G10132 GSP Cheques 4111000
G10133 Other Departmental Cheques 4112000
G10134 Pre-Audit Cheques - Civil (Others) 4113000
G10135 Pre-Audit Civil Cheques - Blocked Blocked
G10136 Reserve Fund for Punjab Irrigation & Drainage Authority 3312035
G10137 Pre-Audit - Civil Cheques 4101000
G10138 Electricity Deposits-Electricity Deptt. AJK Government CS 367
Other Entities (G10201 - 30)
Accounts of Other
G102
Entities
G10201 Permanent Advance - (Foreign Affairs) -Blocked Blocked
G10202 Permanent Advance - (Food Wing) - Blocked Blocked
G10203 Permanent Advance (National Savings) -Blocked Blocked
G10204 Permanent Advance (Mint) -Blocked Blocked
G10205 Permanent Advance (Forest) -Blocked Blocked
G10206 Permanent Advance (GSP) -Blocked Blocked
G10207 Suspense Account Mint 7105000
G10208 Suspense Account Defence 7107000
Page 212 of 222

G=LiabilitiesOther Deposits and Reserves (G10301 - 30)
Other Deposits and
G103 G10301 Reserve Fund for Lighthouses / Lighships and Depreciation thereof 2103000 & 2203000
Reserves
G10302 Sportsmen, Artists and Artisans Endowment Fund 3312019
G10303 Political Agents Deposits 3501007
G10304 Zakat Collection Account 3501033
G10305 State Bank Deposits - District Government - Blocked Blocked
G10306 Sinking Funds 3101000
G10307 Other Appropriations 3102000
G10308 Deposit Work of Geological Survey of Pakistan CS. 554
Other Remittances (G10401 - 99)
G104 Other Remittances G10401 National Savings Remittances 8101000
G10402 Forest Remittances 8102000
G10403 Mint Remittances 8103000
G10404 Central Excise and Land Custom Remittances 8104000
G10405 GSP Remittances 8105000
G10406 Sindh Food Department Remittances 8106000
G10407 PWD Remittances 8107000
G10408 Remittances into Treasuries 8107100
G10409 Works Audit Suspense 8108000
G10410 Other Miscellaneous Remittances 8109000
G10411 Sea Customs Remittances 8109100
G10412 Income Tax Remittances 8109200
G10413 Sales Tax Remittances 8109300
G10414 Cash Remittances between Treasuries 8302000
G10415 SBP Remittances 8303000
G10416 Foreign Remittances 8304000
G10417 Exchange Account between Civil and Civil 8501000
G10418 Exchange Account between civil and Pakistan Post 8502000
G10419 Exchange Account between Civil and Defence (including Navy) 8503000
G10420 Exchange Account between Posts and Defence 8504000
G10421 Exchange Account between Defence and Defence 8505000
G10422 Cheques Blocked Blocked
G10423 Other Remittances Blocked Blocked
G10424
G10425 Cheques 8107200
G10426 Other Remittances 8107300
G10427 Fund Remitted to District Government CS.No.29
G10428 Pakistan Post Office Remittances (CDNS Schemes) CS.No. 77
G10429 Internal Cheques (Public Works) CS.No. 136
G10430 Elcectricity Remittances-Electricity Deptt. AJK Gocernment CS 367
G10431 Security Deposits of Explosive Department under Explosives Act 1884 CS. No. 490
G10432 Exchange Account Between Pakistan Post & CDNS for Saving scheme CS. 504
Page 213 of 222

G=Liabilities
Investment Deposit Accounts (G011101 - 50)

Special Deposit Investment Deposit
G11 G111 G11101 Savings Bank Accounts 1101000
Investment Accounts
G11102 National Deposit Account 1102000
G11103 Khaas Deposit Accounts 1103000
G11104 Mahana Amdani Accounts 1104000
G11105 Special Savings Accounts 1105000
G11106 Defence Savings Certificates 1201000
G11107 Premium Savings Certificates 1202000
G11108 National Deposit Certificates 1301000
G11109 Khaas Deposit Certificates 1302000
G11110 Special Savings Certificates (Bearer) 1303000
G11111 Special Savings Certificates (Registered) 1304000
G11112 Special Savings Accounts 1305000
G11113 Regular Income Certificate 1306000
G11114 Qarz-e-Hasna for Prime Minister's National Debt Retirement Programme 1307000
G11115 Term Deposit Certificates for Prime Minister's National Debt Retirement Programme 1308000
G11116 Ceased Savings and Deposit Certificates 1401000
G11117 Ceased Savings and Deposit Certificates Bonus Fund 3301001
G11118 National Deposit Certificates Bonus Fund 3301002
G11119 Khaas Deposit Certificates Bonus Fund 3301003
G11120 Defence Savings Certificates Bonus Fund 3301004
G11121 Premium Savings Certificates Bonus Fund 3301005
G11122 Pakistan Post Office unclaimed Saving Bank Deposits of less than Rs 2/- 3501020
G11123 Pakistan Post Office Dead Savings Bank Accounts 3501021
G11124 Pakistan Post Office fixed Deposits 3501022
G11125 Pakistan Post Office Postal Orders 3501023
G11126 Pensionery Benefits 1106000
G11127 Behbood Saving Certificate 1203000
G11128 Punjab General Provident Investment Fund CS.No.40
G11129 Short Term Saving Certificates (STSC) CS. No.75
G11130 Shuhada Family Welfare Account CS No.410
G11131 Sarwa Islamic Savings Account CS No.410
G11132 Value of US Dollar Linked 6 and 12 Months Certificates(Conventional) CS No. 507
G11133 Value of US Dollar Linked 3 Years Certificates (Conventional) CS No. 507
G11134 Value of US Dollar Linked 6 and 12 Months Certificates(Sharia) CS No. 507
G11135 Value of US Dollar Linked 3 Years Certificates (Sharia) CS No. 507
Page 214 of 222

G=Liabilities Other Deposit Account (G11201 - G11299)
Other Deposit
G112 G11201 Special Deposit Fund for Army Supplies made to friendly Countries 3309004
Account
G11202 Deposit of Depreciation Reserve of Commercial concerns - Jallo Rosin Factory 3310001
G11203 Deposit of Depreciation Reserve of Commercial Concerns - Motor Transport 3310002
G11204 Deposits on Account of Foreign Mountaineering Expeditions 3313011
G11205 Deposit Account of Grants and Donations for Educational Buildings 3313021
G11206 Deposits of Cess on Oilseeds and Oils 3317001
G11207 Deposits on Tea Cess Fund 3317002
G11208 Deposits of Coconut Cess Fund 3317003
G11209 Deposits of Tobacco Cess Fund 3317004
G11210 Deposits of Agriculture Produce Cess Fund 3317005
G11211 Deposits of Cotton Cess Fund 3317006
G11212 Deposits of Sugarcane Development Cess Fund 3317007
G11213 Deposits of Historical Mosque Fund 3318002
G11214 Deposits of Jamia Mosque Fund Bahawalpur 3318003
G11215 Revenue Deposits 3501001
G11216 Civil and Criminal Courts Deposits 3501002
G11217 Personal Deposits 3501003
G11218 Forest Deposits 3501004
G11219 Deposits on Account of Passage Money of the Pilgrims 3501008
G11220 Deposits in connection with Elections 3501010
G11221 Coal Deposits 3501011
G11222 Deposits on Account of Evacuee Estates 3501013
G11223 Deposits of Chief Controller of Imports and Exports Department made by the Exporters 3501019
G11224 Deposit Account with Defence 3501034
G11225 Deposit Account with AGPR 3501035
G11226 Deposits in favour of the Chief Settlement Commissioner 3501036
G11227 Unclaimed Deposits 3501037
G11228 Deposits for Repatriation of Pakistani Nationals Abroad 3601001
G11229 Deposits for Imports against the UK Loans 3601002
G11230 Special Remittances Deposits 3601003
G11231 Deposits on Account of Cost of Medical Treatment of Federal Government Employees 3601004
G11232 Deposits of Pakistan Government Loans 3601005
G11233 Deposits of Equalisation Fund for Iron and Steel 3601006
G11234 Deposits on Account of Sugar supplied by Pakistan Government 3601007
G11235 Local Fund Employees Pay and TA etc.Deposits 3601008
G11236 Deposits on Account of Market Committee Employees 3601009
G11237 Deposits made by Local Bodies to meet the Claims of Contractors 3601010
G11238 Security Deposits of Supply Cell 3601011
G11239 Deposits of Fees received by Government Servants for Work done for Private Bodies 3601015
G11240 Security Deposit of Cashiers 3601016
G11241 Deposit Account of Foreign Guaranteed Loans 3601017
G11242 Deposit Account of Transactions connected with Standardisation of Foreign Loans and Credits 3601018
G11243 Deposit Account of Grants made by the Federal Government for Social Uplift Schemes 3601019
Page 215 of 222
G11244
G=Liabilities
Deposit Account of Duties, Taxes etc. realised on purchases of Indus Basin Replacement Works 3601020
G11245 Deposit Account of the Grant made by the Federal Government for the development of Agriculture 3601021
G11246 Deposit Account of Grants for Economic Development and Improvement of Rural Areas 3601022
G11247 Deposit Account of Grant made by the Agricultural Research Council of Pakistan 3601023
G11248 Deposit Account of Special Grant by the Federal Government to the Punjab Government 3601024
Deposit Account of Sale Proceeds of Agricultural Commodities against convertible local currency
G11249 3601025
credit under PL480
G11250 Deposits on Account of Recovery from Pakistan Railway in respect of foreign Loans and Credits 3601026
G11251 Deposits of Surcharge on Sales of confiscated custom goods for donation to Motamar Alam-e-Islam 3601027
Deposit Account under the Punjab Real Estate Agents and Motor Vehicles Dealers (Regulation of
G11252 3601028
Business) Ordinance 1980
Deposit Account of Grant made by Federal Government for the Rehabilitation of Destitute from East
G11253 3601029
Pakistan
G11254 Deposit Account of the Grant made by the Pakistan Central Cotton Committee 3601030
G11255 Defence Services Security Deposits 3501030
G11256 Defence Services Miscellaneous Deposits 3501031
G11257 Foreign Money Orders 3501028
G11258 Assignment Account (Pak-PWD) 3905001
G11259 Assignment Account (Foreign Affairs) 3905002
G11260 Assignment Account (Food Wing) 3905003
G11261 Assignment Account (Mint) 3905004
G11262 Assignment Account (GSP) 3905005
G11263 Assignment Account (IDA/IBRD) 3905006
G11264 Assignment Account (ADB)) 3905007
G11265 Assignment Account (Civil) 3905008
G11266 Assignment Account (PM Secretariat) 3905013
G11267 Recoveries of Loans granted by Cooperative Bank to AJK Government Employees 3601033
Deposit Account of Unclaimed Dividends and Undistributed Assets under the Companies Liquidation
G11268 3601034
Act
G11269 Deposit Account of Fund for Welfare of Families of Disabled/Martyrs of Kargil Fighting 3601035
G11270 Deposit Account of Share made by Citizen Community Board newly created
G11271 Security Deposits Ex-Local Fund Officers (Ex-MCL & Ex-Zila Council Securities ) 3601036
G11272 Withholding Tax on Profit from Investments in National Savings Schemes Blocked BLOCKED
G11273 Deposit Account of Fees realized by Pakistan National Accreditation Council - Blocked BLOCKED
G11274 Deductions on Account of Housing Loan 3601043
G11275 Deposits Account for the Production of Balanced Feed at Government Livestock Farms. 3601041
G11276 Security Deposit of Private Companies 3601042
G11277 Deposit of Number Plates & Smart Registration Cards Corrigendum
G11278 Contribution to Government Servant Housing Foundation from its members Corrigendum
G11279 Deposit for Smart Driving Licence Cards 3601049
G11280 Withholding Tax on Profit from Investments in National Savings Schemes 3601037
Page 216 of 222
Deposit Account of Fees realized by Pakistan National Accreditation Council 3601040
G11282 Assignment Account (others) CS.No.10
G11283 Assignment Account (IP Bureau) CS.No.13
G11284 Assignment Account (IDB) CS.No.19
G11285 Assignment Account (AFD) CS.No.23
G11286 Deposit for Small Cause Courts CS.No.29
G11287 Assignment Account (DFID) CS.No.31
G11288 Deposits of PTA CS.No.38
G11289 Assignment Account (Australian Centre for International Agriculture Research (ACIAR) CS.No.79
G11290 Securities Deposits of Firms/ Contractors CS.No.91
G11291 Unclaimed Money Account CS.No.102
G11292 Assignment Accounts - OFID CS.No.122
G11293 Deposit Works for Private and Public Bodies CS.No.133
G11294 Deposit Accountn for Punjab Driving License Fee CS No. 199
G11295 Realization of penalties and fine under the competition Act-2010 CS No. 200
G11296 Procurement and Recovery purpose i.e. Motor Cycle (Provincial) CS No. 339
G11297 Procurement and supplying Vaccine, Medicine and Feed CS No. 339
G11298 Civil and Criminal Courts Deposits- Islamabad High Courts CS No. 515
Relief Funds (G12101 - G12150)

G12 Special Deposit Fund G121 Relief Funds G12101 Prime Minister's Disaster Relief Fund 3305004
G12102 Prime Minister's Fund for Welfare and Relief for Kashmiris 3305005
G12103 Prime Minister's Bangaladesh Cyclone Relief Fund - Blocked BLOCKED
G12104 Prime Minister's Bosnia Herzegovina Relief Fund - Blocked BLOCKED
G12105 Kashmir Relief Fund for Rehabilitation of Kashmiri Refugees and Freedom Fighters 3305008
G12106 President's Fund for Afghan Refugees 3306001
G12107 President's Fund for Assistance to Palestine 3306002
G12109 Sindh Governor's War Victims Relief Fund 3307002
G12110 President's Famine Relief Fund for Africa 3307003
G12111 Bangladesh Cyclone Relief Fund 3307004
G12112 Quaid-e-Azam Relief Fund 3307005
G12113 Governor's Relief Fund 3307006
G12114 Sindh Relief Fund 3307007
G12115 Sindh Emergency Medical Relief Fund 3307008
G12116 Rawalpindi Relief Fund 3307009
G12117 Bangladesh Flood Relief Fund 1988 3307011
G12118 Chief Minister Punjab Flood Relief 3307012
G12119 Sindh, Chief Minister's Rain Relief Fund, 1992 3307014
G12120 Afghan Refugees Benefit Wrestling Bouts 1984 Account 3904003
G12121 Afghan Refugees Wrestling Bouts Sponsor's Account 1984 3904004
Page 217 of 222

Funds for Assistance to the Muslims of Kosovo 1999 3307015
G12123 Chief Executive Drought Relief Fund 2000 3307016
G12124 Sindh Governor's Relief Fund 2000 for Drought Affected Areas 3307017
G12125 Governor Punjab Rain Affectees Relief Fund 3307018
G12126 Prime Minister's Flood Relief Fund 1992 - Blocked BLOCKED
G12127 Pakistan Post Office Postal Orders - Blocked BLOCKED
G12128 Provincial Flood Relief Fund NWFP-2005 CS.No.1
G12129 NWFP Chief Minister’s Fund for Internally Displaced Persons 2009 CS.No.107
G12130 President’s Relief Fund for the Earthquake Victims 2005 CS.No.4
G12131 Chief Minister Earthquake Fund NWFP 2005 CS.No.5
G12132 President’s Relief Fund for Flood Victims CS.No.47
G12133 Chief Minister's Flood Relief Find NWFP 2008 CS.No.74
G12134 Chief Minister’s Balochistan Relief and rehabilitation Fund CS.No.80
G12135 Prime Minister Special Fund for Victims of Terrorism CS.No.105
G12136 Punjab Chief Minister’s Fund for Internally Displaced Persons of NWFP CS.No.108
G12137 Governor’s Support Programme for Internally Displaced Persons CS.No.111
G12138 Chief Minister's Flood Relief Find Khyber Pakhtunkhwah CS.No.146
G12139 Punjab Chief Minister’s Fund for Flood Relief and Rehablitation-2010 CS.No.148
G12140 Prime Minister Flood Relief Fund - 2010 CS.No.149
CS.No.150
G12141 Balochistan's Flood Relief and Rehablitation Fund (Corrigendum)
G12142 Sindh Flood Relief Fund - 2010 CS.No.151
G12143 Kashmir Relief Fund for Flood Affactees - 2010 CS.No.153
G12144 Armed Forces Welfare Fund CS.No.158
G12145 Prime Minister Relief Fund 2011 CS No. 185
G12146 KLC CS No. 187
G12147 Punjab Chief Minister's Relief Fund for Rain/flood Affected people of Sindh-2011 CS No. 191
G12148 Prime Minister's Baluchistan Earthquake Relief Fund 2013 CS No. 263
G12149 Prime Minister’s Relief Fund for Thar (Sindh)-2014 CS No. 288
G12150 Prime Minister's
Chief Minister ReliefPakhtunkhwa
Khyber Fund for IDPs-2014
Fund for Assistance of Internally Displaced Persons (IDPs), CS No. 291
G12151 North Waziristan-2014 CS No. 292
G12152 Prime Minister’s Flood Relief Fund-2014 Cs No. 297
G12153 Prime Minister's Relief Fund for earthquake affectees of Nepal-2015 C S No.311
G12154 AJ&K Cease Fire Line Incidents Relief Fund CS No.443
G12155 Sindh Crona Virus Emergency Fund CS No.467
G12156 AJ & K Corona Virus Combat Fund CS No.468
G12157 Prime Minister's COVID-19 Pandemic Relief Fund 2020 CS No.470
G12158 Punjab Crona Virus Fund CS No.471
G12159 Khber Pakhtunkhwa Crona Virus Fund CS No.472
G12160 Balochistan Crona Virus Fund CS No.473
G12161 Gilgit-Baltistan Corona Virus Emergency Fund CS. No. 474
Page 218 of 222

G=Liabilities
G12163 Afghan Relief Fund CS No. 547
Welfare Fund (G12201 - 50)

G122 Welfare Fund G12201 Prime Minister's Fund for Welfare of Widows and Orphans 3305003
G12202 Fund for Remission of Advances made to Widows for House Building 3307010
G12203 Special fund for welfare of prisoners of war and civil internees 3309001
G12204 Special Fund for Welfare of Retarded and Handicapped Children 3309002
G12205 Pakistan Minorities Welfare Fund 3311007
G12206 Special Fund for Welfare and Uplift of Minorities 3311008
G12207 Sindh Assembly (Members) Welfare Fund 3311009
G12208 National Council Social Welfare Fund 3311010
G12209 Fund for Scholarships to the Children of Government Servants B1 to 15 3313003

G12210 Fund for Scholarships to the Children of Government Servants (B16 and above) 3313004
G12211 Population Welfare Programme Fund 3313024
G12212 Subvention from Workers Welfare Fund 3314002
G12213 Fund for Educational and Economic Uplift of Scheduled Castes 3313008
G12214 Fund for Uplift Schemes 3313009
G12215 Funds for Rehabilitation of War Displaced Persons 1965 3312013
G12216 Funds for Rehabilitation of War Displaced Persons 1971 3312014
G12217 Sindh Orphanages Fund (Sindh Darul Atfal Fund) 3312022
G12218 Fund for Rehabilitation of Disabled Persons 3312028
G12219 Subvention from the Fund for Rehabilitation of Displaced Persons 3314001
G12220 Funds for Revenue Foundation Scheme of AJ&K 3311011
G12221 Mines Labor General Welfare Fund 3311012
G12222 Mines Labor Housing Fund 3311013
G12223 Education employees Foundation NWFP Fund 3311014
G12224 Balochistan Police Foundation Fund 1311016
G12225 Teacher Foundation Fund CS No. 187
G12226 Federal Government Artist Welfare Fund CS. No. 225
G12227 MLAs Welfare Fund CS No.358
G12228 Islamabad Wildlife Management Board Fund CS No.363
Economic Fund (G12301 - 50)

G123 Economic Fund G12301 Sugar Export Subsidy Fund 3312005
G12302 Economic Fund newly created
Page 219 of 222

G12303 Procurement G=Liabilities
of Edible Oil through Trading Corporation of Pakistan under FY 1982 3906002
G12304 Special Fund for Assistance to Export of Sugar 3309003
G12305 Export Development Fund 3312026
G12306 Technical Advisory Services received from USA 3701000
G12307 Technical Advisory Services received from Australia 3702000
G12308 Reserve Fund for Exchange Risk on Foreign Loans 3312018
G12309 Convertible Currency Release Fund 3312007
G12310 Procurement of Edible Oil through Trading Corporation of Pakistan under FY 1981 3906001
G12312 Education Employees Foundation NWFP Fund 3311014
G12313 Technology Upgradation Fund Order, 2016 CS 374
Development Fund (G12401 - 50)
G124 Development Fund G12401 Special Development Grant Fund 2113000
G12402 Irrigation Works-Reserve for Renewal and Replacement of Irrigation Machinery 3310004
G12403 Depreciation Reserve Fund Government Presses 3310003
G12404 Buildings/Roads Works Reserve for Renewals and Replacement of Buildings/Roads Machinery 3310005
G12405 Federal/Provincial Road Fund 3312001
G12406 Federal Rehabilitation Fund 3312002
G12407 National Mass Transit Authority Fund 3312031
G12408 Population Planning Programme 3501018
G12409 Special Development Fund BLOCKED
G12410 Women's Development Programme Fund 3313023
G12411 Rural Development Works Programme Fund 3313025
G12412 Pakistan Oil Seeds Development Cess Fund 3312027
G12413 Fund for Administrative Restructuring of Public Sector 3312032
G12414 Special Fund for Construction of GHQ Complex, Islamabad 3309005
G12415 Thar Uplift Development Fund 3312053
G12416 Depreciation Reserve Fund CS.No.29
G12417 Forestry Development Fund CS.No.32
G12418 Gwadar Port Authority Fund CS No. 174
G12419 Research & Development Fund CS No. 268
G12420 Punjab Sustainable Development Fund CS No. 286
G12421 Registrar Supreme Court Fund for Construction of Dams CS No.419
Education and Training Fund (G12501 - 30)
Education and
G125 G12501 Federal Education Fee Fund 3313027
Training Fund
G12502 Fund for Grants to Universities 3313005
G12503 Scholarship Fund for Training Abroad 3313013
G12504 Worker's Children Education Fund 3313018
G12505 National Training Board Fund 3313019
G12506 Special Fund for Promotion of Science and Technology 3313020
G12507 Education Special Development Fund 3313022
G12508 Fund for Liaqat Memorial Library 3313001
G12509 Pakistan Madrassah Education Fund 3313029
G12510 Education Welfare Fund newly created
Fund for Culture and Heritage (G12601 - 50)
Page 220 of 222
G126
Fund for Culture
G12601
G=Liabilities
Fund for Development of Urdu 3313007
and Heritage
G12602 Quaid-e-Azam Memorial Fund 3308001
G12603 Alama Iqbal Memorial Fund 3308002
G12604 Quad-e-Azam Centenary Fund 3308003
G12605 National Fund for Cultural Heritage 3313028
G12606 See Moenjodaro Fund 3318004
G12607 Fund for Artists, Journalists, Men of Letters and their families 3313002
G12608 Fund for promoting Pride of Performance 3313006
G12609 Tarraqi-e-Urdu Fund 3313014
G12610 Bazm-e-Iqbal Fund 3313015
G12611 Arts and Literature Fund 3313016
G12612 Fund for urdu science Board CS 302 9.2.15
Other Funds (G12701 - 99)
G127 Other Funds G12701 Jahez Fund 3312021
G12702 Civil Defence Training Fund 3313017
G12703 Riot and Civil Commotion Issuance Fund 3312004
G12704 Police Fund 3312008
G12705 Police Clothing and Equipment Fund 3312009
G12706 Fund for Civil Defence 3312017
G12707 Canal Clearance Fund 3312011
G12708 Funds for Damages Deficiencies and Service Charges in respect of Houses on Estate Office pool 3312012
G12709 Sindh Chief Minister's discretionary Grants Utilization Fund 3312015
G12710 Central Rescue Station Fund 3312016
G12711 Foreign Aid Counterpart Fund 3312003
G12712 Trust Interest Fund (Charitable Endowment) 3312006
G12713 Income Tax deduction from Salaries 3601031
G12714 Income Tax deduction from Contractors/Suppliers 3601032
G12715 War Risk Insurance Fund 1965 3316014
G12716 War Risk Insurance Fund 1971 3316015
G12717 District Funds 3401000
G12718 Municipal Funds 3402000
G12719 Cantonment Funds 3403000
G12720 Punjab Market Committee Fund 3404000
G12721 Punjab Co-operative Board for Liquidation 3405000
G12722 Other Miscellaneous Fund 3408000
G12723 Prime Minister Fund for National Debt Retirement 3305011
G12724 President's Hajj Fund 3306003
G12725 Silver Jubilee Fund for Celebration of 50th Anniversary of Independence of Pakistan 3305009
G12726 Sinking Funds for Loans granted to Local Bodies 3201000
G12727 Advance Payment of Tax under Section 53 of the Income Tax Ordinance newly created
G12728 Sinking Fund Investment Account 3202000
G12729 Fund for Social Services 3313010
G12730 Olympic Stadium Fund 3313012
Page 221 of 222
G12731 Federal FundG=Liabilities
for Agricultural Research 3312023
G12732 Youth Development Fund 3312024
G12733 Privatisation Fund 3312025
G12734 Agriculture Prices Commission Fund 3312029
G12735 National Defence Fund 1965 3304001
G12736 National Defence Fund 1971 3304002
G12737 National Reconstruction Fund 3304003
G12738 National Fund for Control of Drug Abuse 3304004
G12739 National Self Reliance Fund 3304005
G12740 Pre-Partiton Assets and Liabilties 3904001
G12741 Federal Civil Servant's subscription to Services Book Club 3904002
G12742 Fund for Education of Working Children and Rehabilitation of Freed Bounded Labourers 3312036
G12743 Fund for Strengthening Judiciary 3312037
G12744 Sindh Sustainable Development Fund 3312038
G12745 Central Research Fund 3312039
G12746 HR Development Fund 3312041
G12747 National Commission Fund 3304006
G12748 Fund for Leady Reading Hospital, Peshawar - Blocked Blocked
G12749 Fund for Khyber Teaching Hospital, Peshawar - Blocked Blocked
G12750 Fund for Khyber Medical College, Peshawar - Blocked Blocked
G12751 Fund for Khyber College of Dentistry, Peshawar - Blocked Blocked
G12752 Fund for Hayatabad Medical Complex, Peshawar - Blocked Blocked
G12753 Fund for Post Graduate Medical Institute, Peshawar - Blocked Blocked
G12754 Fund for Ayub Medical College, Abbottabad - Blocked Blocked
G12755 Fund for Ayub Teaching Hospital, Abbottabad - Blocked Blocked
G12756 Blocked
G12757 Blocked
G12758 Fund for Women in Distress & Detention 3312030
G12759 Blocked
G12760 Deposit Account of Shares made by Citizen Community Board (CCB) 3601038
G12761 Fund for Securities & Exchange Commission of Pakistan (SECP) 3312034
G12762 Tameer-e-Karachi Fund 3312051
G12763 Punjab Development Fund 3312052
G12764 Access to Justice Development Fund 3312050
G12765 President's Relief Fund for Tsunami Victims newly created
G12766 Funds for Lady Reading Hospital, Peshawer 3312042
G12767 Funds for Khyber Teaching Hospital, Peshawer 3312043
G12768 Funds for Khyber Medical College, Peshawer 3312044
G12769 Funds for Khyber College of Dentistry, Peshawer 3312045
G12770 Funds for Hayatabad Medical Complex, Peshawer 3312046
G12771 Funds for Post Graduate Medical Institute, Peshawer 3312047
G12772 Funds for Ayub Medical College, Abbottabad 3312048
G12773 Funds for Ayub Teaching Hospital, Abbottabad 3312049
G12774 National Disaster Management Fund CS.No.46
G12775 Funds for Accident and Emergency Department under Lady Reading Hospital. CS.No.57
Page 222 of 222
G12776 CompetitionG=Liabilities
Commission Fund CS.No.56
G12777 Sales Tax Deduction at source under sales tax special Procedure (Withholding) Rules, 2007 CS.No.61
G12778 Funds for Khyber Girls Medical College, Hayatabad, Peshawer CS.No.145
G12779 Funds for Kidney Diseases, Hayatabad, Peshawer CS.No.145
G12780 Pakistan Institute of Community Opthalmology (PICO) Peshawar CS No. 168
G12781 Punjab Public Procurement Fund CS No. 193
G12782 Khyber Institute of Child Health Hayatabad, Peshawar CS 239
G12783 Universal Service Fund CS No. 268
G12785 Fund for enhancing vegetable Production in Punjab CS No.316
G12786 National Commission for Human Rights Fund CS No.322
G12787 Bacha Khan Medical College, Mardan CS No.343
G12788 Mardan Medical Complex CS No.343
G12789 Bannu Medical College CS No.343
G12790 District Headquarter Teaching Hospital, Bannu CS No.343
G12791 Women & Children Teaching Hospital CS No.343
G12792 Khalifa Gul Nawaz Teaching Hospital, Bannu CS No.343
G12793 Gomal Medical College D.I.Khan CS No.343
G12794 District Headquarter Teaching Hospital, D.I.Khan CS No.343
G12795 Mufti Mehmood Memorial Teaching Hospital D.I.Khan CS No.343
G12796 Nowshehra Medical College CS No.343
G12797 District Head Quarter Teaching Hospital, Nowshera CS No.343
G12798 Gajju Khan Medical Complex, Swabi CS No.343
Heads Removed vide No G12799 Bacha Khan Medical Complex, Swabi CS No.343
824/AC-I/1-10/G-20/2016
dated 9/9/2016 G1270A District Headquarter Teaching Hospital, Swabi CS No.343
G12798 National Commission on the Status of Women Fund
G12799 fund for recovery of medium term loans for barani areas-Cooperative Socities Punjab CS No.382
G1270A Funds for Burns & Trauma Center, Peshawar CS No.423
G1270B Funds for Peshawar Institute of Cardiology CS No. 423
G1270C EHSAAS: Koye Bhooka Na Soye CS No. 512
G1270D Ehsas Donation Fund CS No. 513
G1270E Reserve Fund Account for MTI Bacha Khan Medical Complex Swabi CS No. 531
G1270F Reserve Fund Account for MTI Gajju Khan Medical College Swabi CS No. 531
G1270G Borad of Investment Fund (BoI Part-C) CS No. 539
G1270H Zakat Fund Account CS No. 544
G1270I Reserve Fund Account for Tehsil Headquarters Hospital Topi, Swabi (proposed) CS No. 553
G1270J Reserve Fund Account for Tehsil Headquarters Hospital Lahor, Swabi (proposed) CS No. 553
Page 223 of 222

G=Liabilities
G128 Pension Fund Pension Fund (G12801 - 99 CS.No.11

G12801 Punjab Pension Fund CS.No.11
G12802 pension Fund Local Bodies-AJK Government CS.367
Grants In Aid (G13101 - 99)
G13 Special Deposit Grant G131 Grant in Aid G13101 Cash Aid received from Ford Foundation 3703000
G13102 Machinery, Equipment and Supplies received from West Germany 3704000
G13103 Machinery, Equipment and Supplies received from Japan 3705000
G13104 US Aid Local Currency Credit 3706000
G13105 US Aid Fund for the projects of Federal and Provincial Governments 3707000
G13106 UN Development Funding 3708000
G13107 Norwegian Wheat 3710000
G13108 German Wheat 3711000
G13109 Sweden Wheat 3712000
G13110 Australian Wheat 3713000
G13111 Deposits on Account of Canadian Wheat 3714000
G13112 Food Aid Convention 3715000
G13113 Fertilizer from FAO 3716000
G13114 Foreign Assistance for Afghan Refugees from United Nations High Commissioner for Refugees 3718000
G13115 Deposit Account of the Japanese Grant for Coastal Fisheries Development Project 3719000
G13116 Other Foreign Grants 3799000
G13117 Grants and Technical Assistance from Australia 3801000
G13118 Grants and Technical Assistance from Canada 3802000
G13119 Grants and Technical Assistance from UNO 3803000
G13120 Grants and Technical Assistance from US Aid 3804000
G13121 Grants and Technical Assistance from Singapore 3805000
G13122 Grants and Technical Assistance from Switzerland 3806000
G13123 Grants and Technical Assistance from Ford Foundation 3807000
G13124 Grants and Technical Assistance from UK 3808000
G13125 Grants and Technical Assistance from Germany 3809000
Page 224 of 222

G13126 Grants and G=Liabilities
Technical Assistance from Netherlands 3810000
G13127 Grants and Technical Assistance from US government 3811000
G13128 Commodity Grants from Australia 3812000
G13129 Commodity Grants from Canada 3813000
G13130 Commodity Grants from Germany 3814000
G13131 Commodity Grants from Norway 3815000
G13132 Commodity Grants from Aid Convention 3816000
G13133 Commodity Grants from World Food Programme 3817000
G13134 Foreign Non-Project Commodity Aid-USA 3818000
G13135 Finance agreed Project on account of Butter Oil Grant from EEC 3819000
G13136 UK Grants 3820000
G13137 Grants from Saudia 3821000
G13138 Grants from Japan 3822000
G13139 Commodity Grant from Italy 3823000
G13140 GSP Receipt and Collection Account 3901005
G13141 US Aid Programme for US 3902001
G13142 US Aid Ace Programme for US 3902006
G13143 Special Subsidiary Account 3903001
G13144 Special PL-480 Title II Account 3903005
G13145 US Aid Programme for US 1983 3902002
G13146 US Aid Programme for US 1984 3902003
G13147 US Aid ECE for US 1984 3902004
G13148 US Aid ECE for US 1985 3902005
G13149 US Aid ACE for US 1986 3902007
G13150 US Aid ACE for US 1987 3902008
G13151 US Aid ACE for US 1988 3902009
G13152 US Aid Programme for US FY 1989 3902010
G13153 Special Subsidary Account FY 1984 3903002
G13164 Canadian Debt 3709000
G13165 Tameer-e-Watan Fund 3305012
G13166 Foreign Grant for Enercon 3824000
G13167 Foreign Commodity Grant for Gwadar Port Authority 3825000
G13168 Rescheduling of Indonesian Debt 1965 CS.No.13
Coinage Account (G14101 - G14150)
G14 Mint Account G141 Coinage Account G14101 Value of One Rupee Notes Issued 4201000
Page 225 of 222
G14102 Nickle WholeG=Liabilities
Rupee Balance 6101000
G14103 Cupro Nickel Whole Rupee Balance 6102000
G14104 Bronze and Copper Coining Account 6103000
G14105 Nickel Coinage Account 6104000
G14106 Cupro Nickel Coinage Account 6105000
G14107 Aluminium Coinage Account 6106000
G14108 Small Coin Depot Balance 6107000
G14109 Purchase and Sale of Silver 6108000
G14110 Profit from Circulation of Nickel - Coins 6109000
G14111 Deficiency found in Coins Remitted to Mint 6110000
G14112 Nickle Whole Rupee Remittances 6111000
G14113 Cupro Nickle Whole Rupee Remittances 6112000
G14114 Small Coin Depot Remittances 6113000
G14115 One Rupee Coins 6117000
G14116 Two Rupee Coins 6118000
G14117 Five Rupee Coins 6119000
G14118 Value of Ten Rupee Coins CS.No.13
G14119 Value of Ten Rupee Commemorative Coin of Mohtarma Benazir Bhutto (Shaheed) CS.No.85
G14120 Aluminum one Rupee Coins CS.No.109
G14121 Aluminum two Rupee Coins CS.No.109
G14122 Ten Rupee Commemorative Coin, on 60th Anniversary of the Peoples Republic of China. CS. No. 119
G14123 Twenty Rupees Commemorative Coins on Celeberation of "2011 year of PAK-China Freindsh" CS No. 172
Twenty Rupees Commemorative Coins on the150th Celeberation of Lawrence College,
G14124 CS No. 172
Ghora Gali, Murree
Twenty Five Rupee Commemorative Coin, on celebration of Golden Jubilee of Pakistan
G14125 CS No. 289
Navy Submarine Force.
Twenty Rupee Commemorative Coin, on the eve of "100 years of Islamia College
G14126 CS No. 315
Peshawar"
G14127 Rs.5/- New size and changed metal composition coin CS No.324
G14128 Rs.10/- regular coin CS No.364
G14129 Rs. 50/- Commemorative Coin, to honor the memory of Late Abdul Sattar Edhi CS No. 377
G14130 Rs. 50/- Commemorative Coin, to honor the memory of Late Dr. Ruth Pfau CS No.396
G14131 Fifty Rupees Commemorative Coin, to honor the memory of Late Dr. Ruth Pfau CS No.435
G14132 Rs. 550/- Commemorative Coin,on the eve of 550th Birth Anniversary of Baba Guru Nanak Dev Jee CS No.459
G14133 Rs.50/- Commemorative Coin on the eve of 200th Birth Anniversary of Sir Syed Ahmed Khan CS.No 465
G14134 Rs.40/- Commemorative Coin on the mark 40 years of presence of Afghan Refugees in Pakistan CS NO.466
G14135 Rs.70/- Commemorative Coin on the 70th Anniversary of Pakistan-China Diplomatic Relations CS No. 525
G14136 Rs.100/- Commemorative Coin on the 100th Anniversary of NED University of Engineering and Techn CS No. 537
G14137 Rs. 70/- Commemorative Coin on the 70th Anniversary of Pakistan- Germany Diplomatic Relations CS No. 550
Page 226 of 222

G=LiabilitiesCoin on the 100th anniversary of University of Engineering and
Rs. 100/- Commemorative
G14138 Technology, Lahore CS No. 552
G14139 Rs. 50/- Commemorative Coin on the Pakistan Navy Golden Jubilee Hangor Day CS No. 552
Page 227 of 222

H=Equities

Equities (H01101 - 99)
H01 Equities H011 Equities H01101 Residual Equity newly created
H01102 Suspense Loss Account newly created
H01103 Unrecovered Losses newly created
H01104 Gain and Loss on Foreign Exchange newly created
H01105 Retained Earnings newly created
H01106 Miscelleneous Government Accounts newly created
Investment by
H012 Investment by Government CS.No.133
Government H01201
H01202 Revaluation of Fixed Assets CS.No.133
Page 228

Chart of Accounts 809

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Chart of Accounts 809

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CHAPTER - XV

Fund Element (Consolidated Fund)

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Regulation of Restrictive Practices Regulation of Restrictive Practices (Monopoly

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

0435 Electricity - Hydal 043501 Administration

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Major Function Minor Function Detailed Function Sub-Detail Function

Poverty Alleviation &

Ministry of Petroleum & Petroleum and Natural

NECC National Energy Conservation Centre (ENERCON)

05- CIVIL ENGG DEP

06- LOCOMOTIVE DEPTT

07- C&W DEPTT

Ministry of Economic Economic Affairs

F282 Statistics Division PCO1 Population Census Organisation

MMD2 Mercantile Marine Department (Lighthouse) Karachi

TCOF Textile Commissioner's Organisation, Faisalabad

Ministry of Overseas Overseas Pakistanis

Ministry of Human Human Resources

P65 Home 5375 Home

CORRECTION SLIPS WITH NEW SLOTS

S552 Directorate of Planning Development and Research for Colleges

ENTITY DEPARTMENT/GRANT NAME DEPT ATTACHED DEPARTMENT

A012 Allowances A01201

Reaserch, Surveys and

A034 Occupancy Costs A03401

A035 Operating Leases A03501

A036 Motor Vehicles A03601

A038 Travel & Transportation A03801

A03 Operating Expenses A038 Travel & Transportation A03821

A039 General A03901

Grants, Subisidies and

A052 Grants Domestic A05201

Writeoff of Loans and

A062 Technical Assistance A06201

A07 Interest Payment A071 Interest - Domestic A07101

A072 Interest - Foreign A07201

A073 Others A07301

A082 Provinces A08201

A083 District Govt/TMAs A08301

Loans to Non Financial

A086 Loans to Others A08601

A092 Computer Equipment A09201

Other Stores and

A095 Purchase of Transport A09501

Purchase of Plant &

Purchase of Furniture &

Principal Repayments of Principal Repayment of

A11 Investments A111 Investment - Domestic A11101

A112 Investment - Foreign A11201

A113 Investment - Others A11301