Comparison

Wapda Accou

A/C CODES
6105
6115
6120

612520
612525

6305
6320

6805
7005
7105
7305
7320
7325
7335
7610
7710
8205
8805
8810
8820
8900
9500
9620

Capital Expenses
125
126
127
1110
 Comparison OF Budget Estimates 2019-20 &2020-2
Wapda Accounts & Finance Training Insititute (AFTI)
(self financing unit)

BUDGET ACTUAL
BUDGET ESTIMATE ESRIMATE EXPENDITURE
ADMIN & OPERATING EXPENSES 2022-21 2019-20 2019-20
pay and allownace 7.769 6.925 6.184
daily wages labour 1.327 0.743 0.982
employees benefits 3.535 1.465 1.034
A-Total Cost Employees Cost 12.631 9.133 8.2

Employers share in pension fund 6.166 5.22 4.744

employee share in penison fund( pension) 2.144 1.759 1

employee share in penison fund (active employees) 4.022 3.463 3.335
B- Total Post Retiring Benefits 6.166 5.222 4.744
repairs & maint. And civil works on freehold land 2.25 2.25 0.313
repairs & maint. And gen/plant assets 0.2 0.2 0.2
C- Total Repair & Maint 2.45 2.45 0.335
rent, rates , taxes 0.1 0.1 0.046

power, light,gas and water 2.214 1.007 0.988

telephone, fax & postage 0.15 0.15 0.134
office supplies and other equipments 0.21 0.2 0.183
subsircriptions and periodicals 0.025 0.025
representation and entertainment 0.03 0.03 0.015
injuries & damages 0.05 0.05
travelling expenses 1.2 1.208 1.208
advertising and periodicals 0.3 0.03
charges of pitcl/instructional expenses 0.3 0.03 0.575
vehicle expenses repairs 0.9 0.9 0.1
vehicle expenses fuel and oil 0.2 0.26 0.106
hiring of buses/plants etc 0.2 0.3 0.303
sundry expenses 0.4 0.4 0.393
depreciation of assets 650 0.4 0.57
bank charges 0.075 0.1 0.05
D-Total Admin Cost/ Overhead Cost 6.774 0.576 4.677
Total (A+B+C+D) Admin & Operatring Expenses 28.021 22.565 17.956

general plant assests 0.65 0.49 0.017

office equipment 0.75 1.08 -
furniture&fixture 0.5 0.576 0.086
long term security deposit 0.8 - -
E-total capital expenses 2.7 2.146 1.103
Total (A+B+C+D) Admin /Operatring & Capital Expenses 30.721 24.711 18.059
 2019-20 &2020-21
nsititute (AFTI)
unit)

DIFFERENCE BUDGET EST

19-20 & 20-21 JUSTIFICATION
0.844 Incerment effect
0.584
2.07
3.498 38.30%
Pensionary charges gratuity
0.944 encashment
Allocation of pension fund @one
0.385 basic pay of active employees
0.559
0.944 18.08%
-
-
-
-
invrease due to enhanced tariff of
1.117 elecy & gas by GOP
-
0.01

-0.008

-0.06
-0.1

0.008
-0.025
1.014 17.60%
5.456 24.18%

0.16
-0.03
-0.076
0.8
0.554 25.81%
6.01 24.32%
 A/C CODES ADMIN & OPERATING EXPENSES
6105 pay and allownace
6115 daily wages labour
6120 employees benefits
A-Total Cost Employees Cost
6125 Employers share in pension fund
612520 employee share in penison fund( pension)
612525
employee share in penison fund (active employees)
B- Total Post Retiring Benefits
6305 repairs & maint. And civil works on freehold land
6320 repairs & maint. And gen/plant assets
C- Total Repair & Maint
6805 rent, rates , taxes
7005 power, light,gas and water
7105 telephone, fax & postage
7305 office supplies and other equipments
7320 subsircriptions and periodicals
7325 representation and entertainment
7335 injuries & damages
7610 travelling expenses
7710 advertising and periodicals
8205 charges of pitcl/instructional expenses
8805 vehicle expenses repairs
8810 vehicle expenses fuel and oil
8820 hiring of buses/plants etc
8900 sundry expenses
9500 depreciation of assets
9620 bank charges
D-Total Admin Cost/ Overhead Cost
Total (A+B+C+D) Admin & Operatring Expenses
Capital Expenses
125 general plant assests
126 office equipment
127 furniture&fixture
1110 long term security deposit
E-total capital expenses
Total (A-D+E) Admin /Operatring & Capital Expenses
 BUDGET
ESTIMATE 2022-
21 Adjustment Total
7.769 5% 8.934
1.327 33% 0.88909
3.535 7% reduce 3.29
12.631 13.1131
6.166 6.166
2.144 2.144

4.022 4.022
6.166 6.166
2.25 2.25
0.2 0.2
2.45 2.45
0.1 10% increase 0.11
2.214 9% increase 2.32
0.15 0.15
0.21 0.21
0.025 0.02
0.03 0.03
0.05 0.05
1.2 1% increase 1.21
0.3 0.3
0.3 0.3
0.9 0.9
0.2 12% increase 0.22
0.2 0.2
0.4 0.4
0.65 0.65
0.075 0.09
6.774 7.16
28.021 28.88909

0.65 0.65
0.75 0.75
0.5 purchased 0.8
0.8 0.8
2.7 3
30.721 31.8891