New Chart of Accounts-29 October 2002

Entity Element
Code F Government Name Federal Government Code F01 Ministry Name Cabinet Secretariat Code F011 Division Name Cabinet Division Code
DCS1 DSF1 DOA1 FM01 SA01 MS01 CP01 IB01 NDC1 PCB1 RRW1 IPCW FLC1 NLA1 SAO1 PAW1 FACC MSW1 CDA1
Attached Department/Department Name

Dept of Communication Security Dept of Stationery Forms Dept of Archives Federal Ministers Special Assistants Main Secretariat Car pool Intelligence Bureau National Documentation Centre Pakistan Computer Bureau Relief & Repatriation Wing Inter-Provincial Coordination Wing, Isb Federal Land Commission National Language Authority Special Assistant Offices Political Affairs Wing Federal Anti-Corruption Committee, Isb Management Services Wing Capital Development Authority Secretariat Training Institute Staff Welfare Organization Secretariat Services Reforms Commission Service Review Board Civil Service Academy Pakistan Admin College National Institute of Public Admin Group Insurance Fund Multi-purpose Community Centre Community Centre Day Care Centre Staff Welfare Organization's Library Trade Training Sports & Culture Cultural Activities Central Staff Relief Fund Holiday Homes Hostel for Working Women Staff Welfare Department Ladies Industrial Home Vocational Training Centre Secretariat Training Centre for Women Academy for Rural Development Cotton Board Secretariat 79830956.xls.ms_officeEntity Element
F012
Establishment Division
STI1 SWO1 SEC1 SRC1 SRB1 CSA1 PAC1 NIPA GIF1 MPCC CC01 DCC1 SWOL TT01 SNC1 CA01 CSRF HH01 HWW1 SWD1 LIH1 VTC1 STCW ARD1
F02
Issued: 29-Oct-02
Ministry of Commerce
F021
Commerce Division
1 of 74
CB01 SEC2
Entity Element
Code Government Name Code Ministry Name Code Division Name Code
NTC1 EDF1 ATTP CSIS PTOC PTOR CGPD CGPH CGPM CGPS CGPL PMPG FTIP DII1 DIK1 TMR1 EPB1 TNCO

National Tariff Commission Export Development Fund Liaison Office Afghan Transit Trade Commercial Section Pakistan Trade Office, Copenhagen Pakistan Trade Centre, Rotterdam Consulate General of Pakistan, Dubai Consulate General of Pakistan, Hong Kong Consulate General of Pakistan, Montreal Consulate General of Pakistan, Sydney Consulate General of Pakistan, Los Angeles Permanent Mission of Pakistan, Geneva Foreign Trade Institute of Pakistan Department of Insurance, Isb Department of Insurance, Kch Trade Marks Registry, Lhr Export Promotion Bureau Trade and Commercial Offices Pakistan Post Office Department. National Highways and Pakistan Motorways Police Department Secretariat Pakistan International Airlines National Transport Research Centre, Isb Directorate General, Ports & Shipping National Highway Authority Construction Machinery Training Centre National Mass Transit Authority Private Software Export Board Pakistan Postal Services Corporation Special Communication Organization Seamen's Training Centre, Kch Shipping Office, Kch Department of Shipping Control and Mercantile Marine Lighthouses and Lightships Road Transport Pakistan Railways Department of Archeology
F03
Ministry of Communication & Railways
F031
Communication Division
PPOD
NHD1 SEC3 PIA1 NTRC DGPS NHA1 CMTC NMTA PSEB PPSC SCO1 STCK SOK1 DSCM LHLS RT01
F032 F04 Ministry of Minorities,Culture Sports, Tourism and Youth Affairs F041
Railways Division Minorities,Culture Sports, Tourism and Youth Affairs Division
PR01 DOAR
ANM1 CBFC DTS1 Issued: 29-Oct-02 2 of 74
Archaelogy and Museums Central Board of Film Censors Department of Tourist Services 79830956.xls.ms_officeEntity Element
Entity Element
Code Government Name Code F05 Ministry Name Ministry of Defence Code F051 Division Name Defence Division Code
DMLC FGED PMAD OSGP PASB ARMY AF01 PN01 MSA1 PMD1 HASF MTGY SOP1 DS01 OTHE

Directorate of Military Land and Cantonments Federal Government Educational Institutions (Cantonment/Garrisons) Directorate Pakistan Military Accounts Department Office of the Surveyor General of Pakistan Pakistan Armed Services Board Army Airforce Pakistan Navy Maritime Security Agency Pakistan Meteorological Department Headquarters of Airports Security Force Meteorology Survey of Pakistan Defence Services Others Defence Science and Technology Organization Directorate of Federal Government Educational Institutions Department of Libraries Central Copyright Office Federal Government Educational Institutions in the Capital and Federal Areas Pakistan Environmental Protection Agency
F052 F06 Ministry of Education F061
Defence Production Education Division
DSTO DFGE DOL1 CCO1 FGCF PEPA
F07
Ministry of Environment, Local Government and Rural Development
F071
Environment, Local Government and Rural Development Division
NCCW PFI1 ZSP1 AHKN MTRI ENER NCRD
National Council for Conservation of Wildlife in Pakistan Pakistan Forest Institute Zoological Survey of Pakistan Akhtar Hameed Khan National Centre for Rural and Municipal Administration. Municipal Training and Research Institute, Karachi National Energy Conservation Centre (ENERCON) National Centre for Rural Development Central Directorate of National Savings
F08
Ministry of Finance, Economic Affairs, Statistics and Revenue
F081
Finance Division
CDNS
DCLA AGP1 CGA1 SDD1
Department of Corporate Law Authority Auditor General of Pakistan Controller General of Accounts Servicing of Domestic Debt Central Board of Revenue Foreign Loans Repayment Servicing of Foreign Debt 79830956.xls.ms_officeEntity Element
F082 F083
Issued: 29-Oct-02
Revenue Division Economic Affairs Division

3 of 74
CBR1 FLR1 SFD1
Entity Element
Code Government Name Code Ministry Name Code F084 Division Name Statistics Division Code
ACO1 PCO1 FBS1

Agricultural Census Organisation Population Census Organisation Federal Bureau of Statistics Agricultural and Livestock Products Marketing and Grading Department Department of Plant Protection Fertilizer Imports Department. Directorate General of Food Office of the Federal Seed Certification and National Seed Registration Directorate of Food Accounts Soil Survey of Pakistan Animal Quarantine Department Directorate of Marine Fisheries, Karachi Agriculture Research Plant and Protection Other Agricultural Services Subsidy on Wheat Livestock Fisheries Pakistan Mission Abroad Directorate of Central Health Establishments Directorate of Malaria Control Directorate of Tuberculosis Control Jinnah Postgraduate Medical Centre National Institute of Malaria Research and Training, Lahore National Institute of Child Health Pakistan Institute of Medical Sciences, Islamabad Medical Services Public Health National Health Laboratories Office of the Director General, Pakistan Public Works Estate Office National Housing Authority Civil Works Federal Lodges Department of Supplies Textile Commissioner's Organization Department of Explosives Patent Office, Karachi 79830956.xls.ms_officeEntity Element
F09
Ministry of Food, Agriculture and Livestock
F091
Food, Agriculture and Livestock Division
ALPM
DPP1 FID1 DGF1 FSCN DFAC SSP1 AQD1 DMF1 AR01 PP01 OAS1 SW01 LK01 FS01
F10 F11
Ministry of Foreign Affairs Ministry of Health
F101 F111
Foreign Affair Division Health Division
PMA1 DCHE DMC1 DTC1 JPMC NIMR NICH PIMS MSE1 PH01 NHL1
F12
Ministry of Housing and Works
F121
Housing and Works Division
DGPW EO01 NHAY CW01 FL01
F13
Ministry of Industries and Production
F131
Industries and Production Division
DOS1 TCO1 DOE1 PO01
Issued: 29-Oct-02
4 of 74
Entity Element
IND1 PW01

Industries Production Wing Press Information Department Directorate General of Films and Publications Directorate of Research and Reference Office of the Director General Pakistan,Pakistan National Centre Directorate of Publications, Newsreels and Documentation Information Services abroad Pakistan National Centre Directorate General of Immigration and Passports Headquarters of the Registration Organization Directorate General of Civil Defence Headquarters Pakistan Rangers, Lahore Headquarters Pakistan Coast Guards Headquarters of Frontier Corps, NWFP Headquarters of Frontier Corps, Baluchistan Headquarters Pakistan Rangers Sindh(South) Karachi Headquarters Office of Federal Investigation Agency National Database Organisation Passport Organization Registration Organization Office of the Administrator Islamabad Capital Territory Anti Narcotics Force Office of the Administrator for Northern Areas
F14
Ministry of Information and Media Development
F141
Information and Media Development Division
PID1 DGFM DRR1 DGPN DPND ISA1 PNC1
F15
Ministry of Interior
F151
Interior Division
DGIP HRO1 DGCD HPRL HPCG HFCN HFCB HPRS HOFI NDO1 PON1 RO01 AICT
F152 F16 Ministry of Kashmir Affairs, Northern Areas & States & Frontier Regions F161
Narcotics Control Division Kashmir Affairs, Northern Areas & States & Frontier Regions Division
ANF1 OANA
TCC1 OCFR FR01 FC01 FATA ARE1 NA01 FGNA
The Chief Courts, Northern Areas Office of the Commandant Frontier Regions Frontier Region Frontier Constabulary Federally Administered Tribal Areas Afghan Refugees Northern Areas Federal Government Educational Institutions in Northern Areas
F17
Ministry of Labour, Manpower and Overseas Pakistanis
F171
Labour, Manpower and Overseas Pakistanis Division
NIRC
National Industrial Relations Commissions
ITNE BIOE Issued: 29-Oct-02 5 of 74 NTB1
Implementation Tribunals for Newspapers Employees Bureau of Immigration and Overseas Employment National Training Bureau 79830956.xls.ms_officeEntity Element
Entity Element
DDWS PMI1 MOP1 DTUE MWB1

Directorate of Dock Workers Safety (Headquarters), Karachi Pakistan Manpower Institute Manpower and Overseas Pakistanis Directorate of Trade union Education Minimum Wages Board Election Commission of Pakistan Human Rights Division Supreme Judicial Council Supreme Court Federal Shariat Court
F18
Ministry of Law, Justice and Human Rights
F181
Law, Justice and Human Rights Division
ECP1 HRD1 SJC1 SC01 FSC1
F182 F19 Ministry of Petroleum and Natural Resources F191
Parliamentary Affairs Division Petroleum and Natural Resources Division

DPER GSP1 Department of Petroleum and Energy Resources Geological Survey of Pakistan Planning Commission Town Planning Offices Directorate of Clinical Training, Karachi
F20
Ministry of Planning and Development
F201
Planning and Development Division
PC01 TPO1
F21
Ministry of Population Welfare Ministry of Privatization Ministry of Religious Affairs, Zakat & Ushr Ministry of Science & Technology
F211
Population Welfare Division
DCT1
F22 F23
F221 F231
Privatization Division Religious Affairs, Zakat & Ushr Division

CII1 Council of Islamic Ideology
F24
F241
Information Technology and Telecommunications Division Scientific and Technological Research Division Water and Power Division
PCBU
Pakistan Computer Bureau
F242
SS01
Scientific Societies
F25
Ministry of Water and Power
F251
OCEA OPCI
Office of the Chief Engineering Advisors and Chairman Federal Flood Commission Office of the Pakistan Commissioner for Indus water Directorate General of Special Education
F26
Ministry of Women Development, Social Welfare and Special Education
F261
Women Development, Social Welfare and Special Education Division
DGSE
SWE1
Social Welfare
F27
Issued: 29-Oct-02
Wafaqi Mohtesib Secretariat
F271
Wafaqi Mohtesib Secretariat

6 of 74 79830956.xls.ms_officeEntity Element
Entity Element
Code Government Name Code F28 Ministry Name Federal Tax Ombudsman Secretariat Code F281 Division Name Federal Tax Ombudsman Secretariat Code Attached Department/Department Name
Issued: 29-Oct-02
7 of 74
79830956.xls.ms_officeEntity Element
Object Element
Element No A B C E F G H Description Expenditure Tax Revenue Non-Tax Revenue Capital Receipts Assets Liabilities Equity No Major object Description No Minor object Description No Detailed object
Issued: 29-Oct-02
8 of 74
79830956.xls.ms_officeObject code
Detailed object Description
Issued: 29-Oct-02
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79830956.xls.ms_officeObject code
Object Element
No A Element Description Expenditure No A01 Major object Description Employee related expenses No A011 Pay A01101 A01102 A01103 A01104 A01105 A01106 A01150 Minor object Description No Detailed object Description Pay of Officers (A01101-50) Basic Pay Personal pay Special pay Technical pay Qualification Pay Pay of contract staff Others Pay of other staff (A01151-99) Basic Pay Personal pay Special pay Good conduct pay Qualification Pay Pay of contract staff Others Regular Allowances (A01201-10) Senior post Allowance House rent Allowance Conveyance Allowance Sumptuary Allowance Dearness Allowance Local Compensatory Allowance Washing Allowance Dress Allowance Other Regular allowances (A01211-70) Hill allowance Telecommunication allowance Expatriation allowance Post operation allowance Extra departmental employees allowance Qualification allowance Medical allowance Fixed contingent/stationary allowance Foreign allowance Language allowance Accreditation allowance Hardship allowance Exchange compensation allowance Entertainment allowance Instruction allowance Computer allowance
A01151 A01152 A01153 A01154 A01155 A01156 A01170 A012 Allowances A01201 A01202 A01203 A01204 A01205 A01206 A01207 A01208
A01211 A01212 A01213 A01214 A01215 A01216 A01217 A01218 A01219 A01220 A01221 A01222 A01223 A01224 A01225 A01226
Issued: 29-Oct-02
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79830956.xls.ms_officeExpenses
Object Element
No Element Description No Major object Description No Minor object Description No A01227 A01228 A01229 A01230 A01231 A01232 A01233 A01234 A01235 A01236 A01237 A01238 A01239 A01240 A01241 A01242 A01243 A01244 A01245 A01246 A01247 A01248 A01249 A01270 Detailed object Description Project allowance Orderly allowance Special compensation allowance Dusting allowance Drink water allowance Performance evaluation allowance Unattractive area allowance Raining allowance Secretariat allowance Deputation allowance Design allowance Charge allowance Special allowance Utility allowance for gas Utility allowance for electricity Consolidation travelling allowance Special travelling allowance Adhoc relief Indexed house rent allowance Indexed conveyance allowance NAB Allowance Judicial Allowance Utility Allowance to Ministers Other Other allowances (excluding TA) (A01271-99) Overtime allowance Night duty allowance Honoraria Medical charges Rest and recitation allowance Outfit allowance Contingent paid staff Leave salary Extra duty allowance Out station allowance Danger money allowance Others
A01271 A01272 A01273 A01274 A01275 A01276 A01277 A01278 A01279 A01280 A01281 A01299 A02 Project preinvestment analysis A021 A022 Feasibility studies Research and surveys & Exploratory operations Fees A03101 A03102 A03201 A03202 A03203 A03204 A03205 A03270
A03
Operating expenses
A031
Bank fees Legal fees Postage and telegraph Telephone and trunk call Telex, teleprinter and fax Electronic Communication Courier and pilot service Others
A032
Communications
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No A033 Utilities Minor object Description No A03301 A03302 A03303 A03304 A03370 A03401 A03402 A03403 A03404 A03405 A03406 A03407 A03408 A03409 A03410 A03470 A03501 A03502 A03503 A03570 A03601 A03602 A03603 A03670 A03701 A03702 A03703 A03770 Detailed object Description Gas Water Electricity Hot and cold weather charges Others Charges Rent for office building Rent for residential building Rent for other building Rent other than on building Royalties Rates and taxes Rent of Machine & Equipment Insurance Security Others Machinery and equipment Buildings Motor Vehicles Others Fuel Insurance Registration Others Computer Management Govt. Departments Other Govt. Servants (A03801-20) Training - domestic Training - international Other - domestic Other -international Travelling allowance Transportation of Goods P.O.L Carges, Aeroplanes, Helicoptors, Staff Cars, MotorCycles Conveyance charges Others
A034
Occupancy costs
A035
Operating Leases
A036
Motor vehicles
A037
Consultancy and Contractual work
A038
Travel & Transportation A03801 A03802 A03803 A03804 A03805 A03806 A03807 A03808 A03820
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No Minor object Description No A03821 A03822 A03823 A03824 A03825 A03826 A03827 A03828 A03840 A039 General A03901 A03902 A03903 A03904 A03905 A03906 A03907 A03908 A03909 A03910 A03911 A03912 A03913 A03914 A03915 A03916 A03917 A03918 A03919 A03920 A03921 A03922 A03923 A03924 A03925 A03926 A03927 A03928 A03929 A03930 A03931 A03932 A03933 A03934 A03970 Detailed object Description Other than Govt. Servants (A03821-40) Training - domestic Training - international Other - domestic Other -international Travelling allowance Transportation of Goods P.O.L Carges, Aeroplanes, Helicoptors, Staff Cars, MotorCycles Conveyance charges Others Stationery Printing and publication Conference/seminars/workshops/ symposia Hire of Vehicles Newspapers periodicals and books Uniforms and protective clothing Advertising & Publicity Discount given Tax refunds Commission Paid Loss on exchange Delegation abroad Contribution & subscription Secret service expenditure Payments to Govt. dept for service rendered Essay writing and copy rights Law charges Exhibitions, fairs and other national celebrations Payments to other for service rendered Relief and Repatriation of civilian internees Unforeseen expenditure for disaster preparedness and relief Reimbursement of interest to bank Security of VIP's Expenditure of refugees, security, prisioners and Detunus Subsistence allowance to detenus Allies Branch of the Provincial C.I.D Purchase of drug and medicines Expenditure on Confiscated Goods Weight & Measures Trade Marks and Patent Rights Vocational and Manpower Training Expenditure on Foreign Experts assistance received from abroad Demarcation of Indo-Pakistan Boundary Service Charges Re-imbursment of T.T. charges to Banks of Home Remittances Others
Issued: 29-Oct-02
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Object Element
No Element Description No A04 Major object Description Employees' Retirement Benefits No A041 Pension Minor object Description No A04101 A04102 A04103 A04104 A04105 A04106 A04170 A05 Grants subsidies & Write off Loans A051 Subsidies A05101 A05102 A05103 A05104 A05105 A05106 A05120 A05201 A05202 A05203 A05204 A05205 A05206 A05270 A05301 A05320 A06101 A06102 A06103 A06104 A06201 A06202 A06270 Detailed object Description Pension Commuted value of pension Gratuity Other pension (e.g. family pension) Gratuities (e.g. gratuity where pension is not mature) Reimbursement of medical charges to pensioners Others Wheat Food Edible Oil Fertilizer Tubewells Cotton Others To Federal Government To Provincial Government To District Government To TMAs To Financial Institutions To Non Financial Institutions To Others Government Servants Others Merit Others Cash awards Bonus Foreign training in Pakistan Contribution to international agency Others
A052
Grants-domestic
A053
Write off Loans
A06
Transfers
A061
Scholarship
A062
Technical assistance
A063 A064
Entertainments & Gifts Other Transfer payments A06401 A06402 A06403 A06404 A06405 A06470 To foreign governments Contribution/transfer to reserve fund Renewals & replacements Return to Govt. investment To Suger Cess Fund Others Permanent Debt (A07101-10) To Federal Govt. To Provincial Govt. To District Government To TMAs
A07
Interest payment
A071
Interest - domestic A07101 A07102 A07103 A07104
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No Minor object Description No A07105 A07106 A07110 Detailed object Description To Financial Institute To Non-financial Institute Others Floating Debt (A07111-20) To Federal Govt. To Provincial Govt. To District Government To TMAs Unfunded Debt (A07121-30) To Federal Govt. To Provincial Govt. To District Government To TMAs Government Servants (A07131-40) House Building Advance Motor Car Advance Motor Cycle Advance Others Permanent Debt (A07201-10) To Federal Govt. To Provincial Govt. To Financial Institute To Non-financial Institute Others Other Obligations (e.g. Depreciation and other Reserve funds, Deposits of income Tax) Other payments (e.g. management of loans, interest of commercial banks, Loan of Food A/C) On Loan received by P.O. etc House building Motor car Motor cycle/scooter Cycle Others
A07111 A07112 A07113 A07114
A07121 A07122 A07123 A07124
A07131 A07132 A07133 A07140 A072 Interest - foreign A07201 A07202 A07203 A07204 A07210 A073 Others A07301 A07302 A07303 A08 Loans advances A081 Advances to government servants A08101 A08102 A08103 A08104 A08170
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No A082 Minor object Description Provinces No A08201 A08202 A08203 A08204 A08301 A08302 A08303 A08304 Detailed object Description NWFP Punjab Sindh Balochistan NWFP Punjab Sindh Balochistan
A083
District Government/TMAs
A084 A085 A086
Financial Institutes Non Financial Institutes Loan to Others A08601 A08670 A09101 A09102 A09103 A09104 A09105 A09106 A09107 A09108 A09109 A09170 A09201 A09202 A09203 A09301 A09302 A09303 A09370 A09401 A09402 A09403 A09470 A10101 A10102 A10103 A10104 A10105 A10106 A10107 A10170 Private sector Others Land and buildings Land and buildings- residential buildings Land and buildings- office buildings Building and Structure- others Transport Plant and Machinery Furniture and fixtures Livestock Diplomatic cars Others Hardware Software I.T. Equipment Food Fertilizer Coal Others Medical stores Newsprint Tractors Others Domestic Direct To Federal Government To Provincial Government To District Government To TMAs To Financial Institutions To Non Financial Institutions To Others
A09
Physical assets
A091
Purchase of physical assets
A092
Computer Equipments
A093
Commodity Purchases
A094
Other Stores and Stock
A10
Principal repayments
A101
Principal repayment- domestic
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No A102 Minor object Description Principal repayment - foreign No A10201 A10202 A10203 A10204 A10270 Detailed object Description Foreign Direct To federal government To financial institutions To non financial institutions To others
A103
Other repayments
A11
Investment
A111
Investment local
A11101 A11102 A11170 A11201 A11202 A11203 A11270
To financial institutions To non financial institutions To others To financial institutions To non financial institutions Contribution to International Finance Institution To others
A112
Investment foreign
A113 A12 Civil Works A121
Others Roads highways and bridges A12101 A12102 A12103 A12104 A12201 A12202 A12203 A12270 A12301 A12302 A12303 A12370 A12401 A12402 A12403 A12470 A12501 A12502 National highways Other highways/roads Bridges of national importance Other bridges Main Canals Feeder canal Tertiary and other subsidiary links Others Main embankment Miscellaneous embankment Drainage Others Office buildings Residential buildings Other buildings Others Works-Urban Works-Rural
A122
Irrigation works
A123
Embankment and drainage works
A124
Buildings and structures
A125
Other Works
A13
Repairs and maintenance
A130 A131
Transport Machinery and Equipment
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Object Element
No Element Description No Major object Description No A132 A133 Minor object Description Furniture and Fixture Buildings and structure No Detailed object Description
A13301 A13302 A13303 A13370 A13401 A13402 A13403 A13470 A13501 A13502 A13503 A13570 A13601 A13602 A13603 A13604 A13701 A13702 A13703 A13801 A14101
Office Buildings Residential Buildings Other Buildings Others Main canal Feeder canal Tertiary and other subsidiary links Others Main embankment Miscellaneous embankment Drainage Others National highways Other highways/roads Bridges of national importance Other bridges Hardware Software I.T. Equipment Maintenance of gardens Recovery of expenditure suspense
A134
Irrigation works
A135
Embankment and drainage
A136
Roads highways and bridges
A137
Computer Equipment
A138 A14 Suspense and Clearing A141
General Recovery of Expenditure
Issued: 29-Oct-02
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Object Element
No B Element Description Tax revenue No B01 Major object Description Direct taxes No B011 Minor object Description Taxes on income B01101 B01102 B01103 B01104 B01105 B01106 B01107 B01108 B01120 No Detailed object Description Taxes from Companies (B01101-20) Income tax Super tax Surcharge MLR 32/3c Deduction at source under section 50 of the income tax ordinance Advance payments of tax under section 53 Penalties under the income tax ordinance 1979 Share of net proceeds assigned to provinces Others Taxes from Registered Firms (B01121-30) B01121 B01122 B01123 B01124 B01125 B01126 B01127 B01130 Super tax Surcharge MLR 32/ section 3/c Deduction at source under section 50 of the Income Tax Ordinance Advance payments of tax under section 53 Penalties under the Income Tax Ordinance Share of net proceeds assigned to provinces Others Taxes from Individuals, AOPs, and URF other than salaries (B01131-40) B01131 B01132 B01133 B01134 B01135 B01136 B01137 B01140 Income tax Surcharge MLR 32/3c Deduction at source under section 50 Advance payments of tax under section 53 Penalties Share of net proceeds assigned to provinces Others Taxes from Federal Govt. employee (B01141-50) B01141 B01142 B01143 Income tax-ordinary collection Deduction at source under section 50C Penalties under the income tax ordinance Taxes from Govt. employee (B01151-60) B01151 B01152 B01153 Income tax-ordinary collection Deduction at source under section 50C Penalties under the income tax ordinance
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79830956.xls.ms_office Tax Revenue
Object Element
No Element Description No Major object Description No Minor object Description No B01161 B01162 B01163 B01164 B01170 Detailed object Description Taxes from other employees (B01161-70) Income tax-ordinary collection Surcharge ordinary collection Deduction at source under section 50C Penalties under the income tax ordinance Others Taxes from agriculture (B01171-80) B01171 B01172 B01180 Ordinary collection Penalties under the income tax ordinance Others Taxes from other sources (B01181-90) B01181 B01182 B01183 B01184 B01185 B01186 B012 Wealth tax B01201 B01202 B01203 B01204 B01205 B01206 B01207 B01208 B01209 B01210 B013 Property tax B01301 B01302 B01310 Tax released from interest on Govt. securities Tax on other emoluments Penalties under the income tax ordinance Recoveries of overpayments Share of net proceeds assigned to provinces Taxes on income not else where classified From private/public companies Registration firms From individuals AOP/URF On agricultural assets Other collection Share of net proceeds assigned to provinces Ordinary collection on movable Other collection on movable Ordinary collection on immovable Other collection on immovable Urban immovable property tax (B01301-10) Ordinary Collection Share of net proceeds assigned to Districts/TMAs etc. Other Collection Transfer of property tax (B01311-20) B01311 B01312 B01320 Fees for registering documents Copying registered documents Others
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Object Element
No Element Description No Major object Description No B014 Minor object Description Land revenue No B01401 B01402 B01403 B01404 B01405 B01406 B01407 B01408 B01409 B01410 B01411 B01412 B01413 B01414 B01415 B01416 B01417 B01418 B01419 B01420 B01421 B01422 B01423 B015 Worker's welfare tax B01501 B01502 B01570 B016 Tax on profession, trades and callings B01601 B01602 B01603 B01670 B017 Capital value tax on immovable property B01701 B01702 B01770 Detailed object Description Ordinary Collection Development cess Malkana Sale of government estates Sale of waste land Fines and forfeitures Rent of agricultural land for a single year or harvest or for a fixed number of years Rent from shops and other sites, nazul buildings and land Others not elsewhere classified Recovery from Pakistan atomic energy commission on account of resettlement of displaced persons Recovery on account of survey and settlement charges Recovery for maintenance of boundaries and pillars Fees for consolidation of holdings Tirni grazing dues Collection fee on the dues recovered as arrears of land revenue through revenue agencies Revenue talbana Mutation fee Copying and inspection fees of Patwaries record Copying fees for the preparation of produce statement and five yearly abstracts of yield Examination fee from Naib Tehsildars and patwaries Recoveries of overpayments Collection of payments for service rendered Portion of Land Revenue transferred to irrigation Ordinary collections Contribution under companies profits (workers participation) Act 1968 Other Collection Ordinary collection Foreign air travel Deduction at source Other Collection Urban Rural Others
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Object Element
No Element Description No Major object Description No B018 Minor object Description Capital value tax on movable property No B01801 B01870 B019 Other direct taxes B01901 B01902 B01903 B01970 B02 Indirect taxes B020 Sea customs B02001 B02002 B02003 B02004 B02070 B021 Land customs B02101 B02102 B02103 B02104 B02170 B022 Customs Surcharge B02201 B02270 B023 Sales tax B02301 B02302 B02303 Detailed object Description Motor vehicles Others Federal education fee tax Corporate Asset Tax Capital Gains Tax Others Imports Exports Export duty on cotton Others Share of net proceeds assigned to provinces Imports Exports Export duty on cotton Others Share of net proceeds assigned to provinces Surcharge-Iqra Others Sales tax on imports (B02301-20) Ordinary collection Others Collections Share of net proceeds assigned to provinces Sales tax on exports (B02321-40) B02321 B02322 B02323 Ordinary collection Other Collections Share of net proceeds assigned to provinces
Sales tax on goods liable to federal excise (B02341-60) B02341 B02342 B02343 Ordinary collection Other Collections Share of net proceeds assigned to provinces
Sales tax on goods not liable to federal excise (B02361-80) B02361 B02362 B02363 Ordinary collection Other Collections Share of net proceeds assigned to provinces
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Object Element
No Element Description No Major object Description No Minor object Description No Detailed object Description Sales tax paid by dealers (B02381-99) B02381 B02382 B02383 Ordinary collection Other Collections Share of net proceeds assigned to provinces
B024
Federal excise B02401 B02402 B02403 B02404 B02405 B02406 B02407 B02408
POL (B02401-10) Motor spirit Diesel Furnace Oil Asphalt Lubricating Oil Kerosene Oil Others Share of net proceeds assigned to provinces Chemicals (B02411-25) B02411 B02412 B02413 B02414 B02415 B02416 B02417 B02418 B02419 B02420 B02421 Rubber Plastic goods Soda ash Vegetable non essential oils Paint varnish all types Soap and detergent all types Fertilizer Footwear, polishes all types Cosmetics and other toiletries Others Share of net proceeds assigned to provinces. Manufacturing goods (B02426-40) B02426 B02427 B02428 B02429 B02430 B02431 B02432 B02433 B02434 B02435 Batteries Glass and glassware Playing, recording and reproducing machines Cassettes and Records Matches Tyre and Tubes Jutes goods Leather products Silver and silver wares Paper and paper products all types
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Object Element
No Element Description No Major object Description No Minor object Description No B02436 B02437 B02438 B02439 Detailed object Description Cement Raw material/Parts/Components imported at concessionaire rates Others Share of net proceeds assigned to provincesSteel Products Electrical and Miscellaneous (B02441-55) B02441 B02442 B02443 B02444 B02445 B02446 B02447 B02448 B02449 Gas apparatus and appliances Steel ingots Mild steel products Wires and cables Stainless steel products Electric fans &parts Electric bulbs and tubes Others Share of net proceeds assigned to provincesFabrics, all types(02456-70) B02456 B02457 B02458 B02459 B02460 B02461 B02462 B02463 Cotton yarn Man made Fiber and yarn Cotton Cloth Rayon and artificial silk cloth Wooden cloth Carpet &manmade ruge Others Share of net proceeds assigned to provinces. Food & Beverages(B02471-80) B02471 B02472 B02473 B02474 B02475 B02476 B02477 Sugar all types Canned food &vegetable products all type Tea Salt local and imported Coffee Others Share of net proceeds assigned to provinces. Others (B02581-90) B02481 B02482 B02483 B02484 B02485 B02486 Tobacco all sort Advertisement Betel net Furniture, fitting and fixtures Others Share of net proceeds assigned to provinces.
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Object Element
No Element Description No Major object Description No B025 Minor object Description Federal excise on Natural gas No B02501 B02502 B02503 B02504 B026 Provincial excise B02601 B02602 B02603 Detailed object Description Receipts on account of federal excise and excise duty on natural gas Share of net proceeds on excise duty on natural gas etc. Net proceeds on excise duty on natural gas assign to provinces. Net proceeds of royalty on natural gas etc transferred to provinces Spirit and Fermented products(B02601-10) Malt Liquors-Duty on bear Manufactured Pakistan Foreign Liquors-Duty on Spirits manufactured in Pakistan and classed as foreign spirits Incense fee for the generally sale of foreign liquor whether imported on manufactured in Pakistan Spirit and Fermented products Medicated Wines and Liquors (B02611-20) B02611 B02612 B02613 License Fee for commercial spirits License Fee for denatured spirits Permit Fee for denatured spirits Others (B02621-99) B02621 B02622 B02623 B02624 B02625 B02626 B02627 B02628 B027 Stamp Duty B02701 B02702 B02703 B02704 B02705 B02706 B02707 B02708 B02709 B02710 B02711 B02730 Duty on spirit used in the manufacture of medicine and on rectified spirits and absolute alcohol used for medicine purposes Receipts from distilleries Collection of payments for services rendered Sale proceeds of opium tablets Fines, confiscation and miscellaneous Tax on bank cheques Tax on advertisements Others Non Judicial (B02701-30) Sale of stamps On bills of echange, cheques and other commercial documents Receipt on account of stamp duties leveid under Supplementary Tax Orinance, 1957 Other non judicial sale and general stamps Duty recovered under rules 10 &11 of Pakistan stamp rules 1925 Duty documents voluntarily brought for adjudication under section 31 of Act II 1899 Duty on other immersing documents Fines and penalties Consular Fees On transfer of property rights On declaration of newspapers/periodicals/printing press Others
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Object Element
No Element Description No Major object Description No Minor object Description No Judicial (B02731-99) B02731 B02732 B02733 B02734 B02735 B02770 B028 Motor vehicles B02801 B02802 B02803 B02804 B02805 B02811 B02812 B029 Sale of Opium B02901 B02902 B02903 B02904 Sale of stamps Court fees Record room receipts Court fees realized in stamps Fines and penalties Others Receipts under Motor Vehicles Act (B02801-10) Fee for registrations Fee for Miscellaneous receipts Receipt under Provincial Motor Vehicle Taxation act Receipt from bus and truck services Tax on luxury vehicles levied under Finance Act, 1997 Other receipts (B02811-99) Other receipts on account of motor vehicles fitness certificates Other receipt on account of vehicles route permit fee Sale proceeds of excise opium Sale proceeds of medicinal opium Sale proceeds of alkaloids Others Entertainment tax (B03001-20) B03001 B03002 B03003 B03004 B03005 Duty recovered by sale of stamp. Duty recovered otherwise than by sale of stamps. Fines and penalties Tax on cinemas Tax on video trade Cess-all types (B03021-30) B03021 B03022 B03023 B03024 B03025 B03026 Education Cess Historical Mosques Cess Betterment Cess Development Cess on hotels Development Cess on sugar can Cess on tickets issued for admission to cinema houses under section 8 of Finance Ordinance V111969 Electricity (B03031-40) B03031 B03032 B03033 Fee payable under electricity rules Fee payable under cinema tograph Act and Ruleselectricity rules Fee payable for the grant of certificates of competency to supervisor and licenses to electrical contractors Detailed object Description
B030
Other Indirect Taxes
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Object Element
No Element Description No Major object Description No Minor object Description No B03034 B03035 Detailed object Description Electricity duty current receipt(WAPDA) Miscellaneous receipts fee Surcharges (B03041-50) B03041 B03042 B03043 B03044 Petroleum Natural Gas Fertilizer Net proceeds from surcharge on gas assigned to provinces Others, all types (B03051-99) B03051 B03052 B03053 B03054 B03055 B03056 B03057 B03058 B03059 B03060 B03061 B03062 B03063 B03064 B03065 B03066 B03067 B03068 B03069 B03070 B03071 B03072 B03073 Paddy husking tax Receipts from sale of tobacco dealers license forms Fees for registration of real estates agencies Fines and penalties Cotton fee Tax on hotels levied under finance act 1965 Betting tax Coal development cess Punjab Education and Infrastructure Development Cess Cess on Educational Institutions Tax on private hospitals Tax on services provided in hotels Annual fee of marriage/banquet halls Airport Tax Tax on bank cheques Tax on advertisement on electronic media Trade tax on business services Registration of business/houses/firms Duty on courier services Telephone duty Tax on mobile phone services Tax on luxury clubs Others (NEC)
Issued: 29-Oct-02
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Object Element
No C Element Description Non-Tax Revenue No C01 Major object Description No Profits Minor object Description No C01001 C01002 C01003 C01004 C01005 C01006 C01007 C01070 C011 State Trading Schemes C01101 C01102 C01103 C01104 C01105 Railway Pakistan post office Irrigation Opium Salt Electricity State trading Others State Trading Wheat(C01101-10) Sale proceeds of wheat Federal subsidy on wheat Provincial subsidy on wheat Recoveries of incidentals charges Wheat receipts -others State Trading Fertilizer (C01111-20) Sale proceeds of fertilizer Federal subsidy on fertilizer Provincial subsidy on fertilizer Recoveries of incidentals charges Other receipts State Trading medical stores (C01121-40) Sale proceeds of medical stores Federal subsidy on medical stores Provincial subsidy on medical stores Recoveries of incidentals on supply of medical stores to Federal Govt. Medical stores other receipts State Trading Coal stores (C01141-60) Sale proceeds of coal Federal subsidy on coal Provincial subsidy on coal Recoveries of incidentals charges Cool receipts-other Interest Domestic Loans C01201 C01202 C01203 C01204 Punjab Sindh NWFP Balochistan Interest Foreign Loans Punjab Sindh NWFP Detailed object Description
Income from Property and Enterprise C010
C01111 C01112 C01113 C01114 C01115
C01121 C01122 C01123 C01124 C01125
C01141 C01142 C01143 C01144 C01145 C012 Interest on loans and advances to provinces
C01205 C01206 C01207
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79830956.xls.ms_officeNon Tax Revenue
Object Element
No Element Description No Major object Description No Minor object Description No C01208 Detailed object Description Balochistan Interest US-aid local currency Loans Punjab Sindh NWFP Balochistan Interest German Loans Punjab Sindh NWFP Balochistan Interest Domestic Loan (C01301-10) C01301 C01302 C01303 C01304 C01305 C01306 C01307 Karachi Shipping and Engineering Works Limited Multan Hospital Multan Security Printing corporation of Pakistan Ghee Corporation of Pakistan Rice Export Corporation of Pakistan Cotton Export Corporation Municipal Committees/ Corporation/District Councils Interest Foreign Loan (C01311-30) Karachi Port Trust National Shipping Corporation Karachi Development Authority Karachi Electric Supply Corporation Suigas Transmission Company Ltd. Pakistan International Airline Karachi Shipping & Engineering works Ltd. Port Qasim Authority Oil And Gas Development Corporation Indus Gas Hyderabad Development Authority Sui Northern Gas pipeline Ltd. Pakistan Television Corporation Pakistan Energy Commission Interest Domestic Loan (C01401-10) C01401 C01402 C01403 C01404 Industrial Development Bank of Pakistan Investment Corporation of Pakistan House Building Finance Corporation Cooperative Bank Gilgit Interest Foreign Loan (C01411-20) Agricultural Bank of Pakistan Pakistan Industrial Credit and investment Corporation Industrial Development Bank of Pakistan National Development Finance Corporation
C01205 C01206 C01207 C01208
C01209 C01210 C01211 C01212 C013 Interest on Loans to Dist. Govt./TMAs
C01311 C01312 C01313 C01314 C01315 C01316 C01317 C01318 C01319 C01320 C01321 C01322 C01323 C014 Interest on loans and advances to Financial Institutes
C01411 C01412 C01413 C01414
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No Minor object Description No C01415 Detailed object Description Bankers Equity Interest Domestic Loan(C01501-15) C01501 C01502 C01503 C01504 C01505 C01506 C01507 C01508 C01509 C01510 C01511 C01512 Wapda Water Wing Wapda Power Wing National Fertilizer Corporation of Pakistan Fauji Fertilizer Corporation State Cement Corporation of Pakistan Pakistan Industrial Development Corporation Pakistan Automobile Corporation State Engineering Corporation Federal Chemical and Ceramic Corporation POF WAH Pakistan Steel Pakistan Railway Interest foreign Loan(C01516-30) Wapda Water Wing Wapda Power Wing National Fertilizer Corporation of Pakistan Fauji Fertilizer Corporation State Cement Corporation of Pakistan Pakistan Industrial Development Corporation Pakistan Automobile Corporation State Engineering Corporation Federal Chemical and Ceramic Corporation POF WAH Pakistan Steel Pakistan Railway House Building Advance Motor Car Advance Motor Cycle/Scooter advance Cycle advance Domestic Loans to Azad Kashmir Govt. Foreign Loan to Azad Kashmir Govt. Interest Regimental Loan Interest Taccvi Loan to Zamindar Taccvi Loan to Cultivator Land Improvement Act 1883 Loan to Agricultural Loan Act 1958 Interest Received from Commercial Department Interest -Pakistan Post Office Department Interest on Arrears of Revenue Interest realized on investment of cash balance
C015
Interest on loans and advances to Nonfinancial Institutes
C01516 C01517 C01518 C01519 C01520 C01521 C01522 C01523 C01524 C01525 C01526 C01527 C016 Interest on Loans &advances to Govt. Servant C01601 C01602 C01603 C01604 C017 Interest on loan & advances-other to private sector C01701 C01702 C01703
C01704 C01705 C01706 C018 Interest on Loan -Others C01801 C01802 C01803
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Object Element
No Element Description No Major object Description No Minor object Description No C01804 C01805 C01806 C01807 C01808 C01809 C01810 C01811 C01812 C01813 C01814 C01815 C019 Dividends C01901 C01902 C01903 C02 Receipts from civil administration and C021 other functions General administration ReceiptsOrganisations of state C02101 C02102 C02103 C02104 Detailed object Description Return Wapda Power Wing Interest German Counterpart Fund-Wapda Power Wind Interest OPEC Special Loan -Wapda Power Wind Interest on loans and advances-others Penal Interest Recovered from Assessees of the Income Tax under Section 53 of Income Tax Ordinance 1979 Interest on UN bonds issue Interest on late payment of Govt dues Interest on sale of Food Grains Interest on sale of Fertilizer Percentage on Serving of Foreign Loan and Credits Interest on undistributed pension paid by NBP Interest on Investment of GP Fund Dividends from government investments (financial institutions) Dividends from government investments (non financial institutions) Others Organizations of state -Examination Fee realized by Public Service Commission Organizations of state -Receipt realized by Selection Divisional Boards for recruitment in secretarial Department Organizations of state -Recoveries of overpayments Organizations of state -Collection of Payments for Services Rendered Organs of Merged State of Dir,Chitral,Swat(C02105-35) Land Revenue Provincial Excise Stamps Forest Registration Motor Vehicle Act Other Taxes and Duties Tolls on Road Administration of Justice Jail and Convict Settlements Police Educational Institutes Health Agriculture Veterinary Cooperation Industries Mines,Oilfield & Minerals Public Works Dept. Recoveries of Overpayments Collection of payment for Service Rendered Others
C02105 C02106 C02107 C02108 C02109 C02110 C02111 C02112 C02113 C02114 C02115 C02116 C02117 C02118 C02119 C02120 C02121 C02122 C02123 C02124 C02125 C02126
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Object Element
No Element Description No Major object Description No Minor object Description No Detailed object Description
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No Minor object Description No C02136 C02137 C02138 C02139 C02140 C02141 C02142 C02143 C02144 C02145 C02146 C02147 C02148 C02149 C02150 C02151 C02152 C02153 C02154 C02155 C02156 C02157 C022 General administration Receipts-Fiscal Administration C02201 C02202 C02203 C02204 C02205 C02206 Detailed object Description Organs of state-Frontier Regions (C02136-65) Land Revenue Provincial Excise Stamps Forest Registration Motor Vehicle Act Other Taxes and Duties Toll Fees on Khyber Road Administration of Justice Jail and Convict Settlements Police Educational Institutes Health Agriculture Veterinary Cooperation Industries Public Works Dept. Taxes on Agricultural income Recoveries of Overpayments Collection of payment for Service Rendered Others Receipts of fiscal administration-Audit (C02201-10) Private Organization Public Sector Organization Govt. Organizations Recoveries of Overpayment Collection of payment for service rendered Audit Other Receipts of fiscal administration-Currency (C02211-30) C02211 C02212 C02213 C02214 C02215 C02216 C02217 C02218 C02219 C02220 C02221 C02222 Share of Surplus profits of the state bank of Pakistan Deviants on Govt. shares in state Bank of Pakistan Dividends on Govt. shares in the security printing Corporation Royalty on Quid-I-Azam Centenary gold and silver commemorative coins Royalty on Allama Iqbal gold and silver commemorative coins Royalty on Islamic Summit Minar inauguration gold and silver commemorative coins Royalty on gold and silver W.W.F Conservation coins Value of Quid-I-Azam gold and silver commemorative coins Value of Allama Iqbal gold and silver commemorative coins Value of Islamic Summit Minar inauguration gold and silver commemorative coins Value of gold and silver W.W.F Conservation coins Value of Allama Iqbal Centenary commemorative coins
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No Minor object Description No C02223 C02224 C02225 C02226 Detailed object Description Value of old currency notes assumed to be no longer in circulation Value of unclaimed currency notes Fines and forfeitures under the foreign exchange regulation act Currency others Receipts of fiscal administration-Mint (C02231-40) Fee for mintage of foreign coins act Profit from circulation of small coins Assay Fees Others Receipts in aid of super annuation (C02241-50) Contribution of pension and gratuities Receipt under Federal Government (B1 & 2) Provident Fund Rules Others Fee for deposits and Registration of Trade Marks Fee realized under the Insurance Act 1938 Patent fees Receipt under the Companies Ordinance Federal fees for weights and measures Receipt under the Weights and Measures and Trade Employees act Others Sale of census publication Others Defense Service Effective(C02501-20) C02501 C02502 C02503 C02504 C02505 C02506 C02507 C02508 C02509 C02510 C02511 C02512 C02513 Fighting forces Administrative services Military Farms General Headquarters Purchase & sale of stores equipment and animals Transportation, conservancy, hot weather establishment and others Other services of armed forces Military Engineering Services Auxiliary and territorial Forces Air force Pakistan Navy Receipts on certain measures of Inter-services nature Ordinance & clothing Factories Procurement, research & Product Development Defense Service Non-effective(C02521-30)
C02231 C02232 C02233 C02234
C02241 C02242 C02243 C023 General administration-Receipts Economic Regulation C02301 C02302 C02303 C02304 C02305 C02306 C02370 C024 General administration ReceiptsStatistics C02401 C02470 C025 Defence services receipts
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Object Element
No Element Description No Major object Description No Minor object Description No C02521 C02522 C02523 Detailed object Description Army Receipts Air Force Receipts Pakistan Navy Receipts Justice(C02601-20) Sale proceeds of unclaimed and escheated property Court fees realized in cash General fees realized in cash General fees, fines and forfeitures Leadership and Mukhtarship examination fees Receipt of the supreme Court Receipt of the official Assignee Receipt of the official Receiver Receipt of the official Record room Recoveries of overpayments Collection of the payments Collection of the payments of service rendered Others Frontier Watch and Ward(C02621-30) Frontier Constabulary and militia receipts Receipt in Northern Areas Federally administered Tribal Areas Recoveries of overpayments Others Police Department receipts(C02631-45) Police supplied to Railway Police supplied to Federal Government Police supplied to municipalities, contonments Police supplied to public departments, private companies and persons Receipts realised under the Arms act Fees, fines and forfeitures Motor driving License Traffic fines Police land receipts Recoveries of overpayments Collection of payments for service rendered Others Provincial boarder force(C02646-55) Cash receipt under Arms Act Fees, fines and forfeitures Recoveries of overpayments Collection of payments for service rendered Others Jails(C02656-65) Sale proceeds of articles manufactured in jail
C026
Law and order receipts C02601 C02602 C02603 C02604 C02605 C02606 C02607 C02608 C02609 C02610 C02611 C02612 C02613
C02621 C02622 C02623 C02624 C02625
C02631 C02632 C02633 C02634 C02635 C02636 C02637 C02638 C02639 C02640 C02641 C02642
C02646 C02647 C02648 C02649 C02650
C02656
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No Minor object Description No C02657 C02658 C02659 C02660 C02661 Detailed object Description Value of supplies made by Factory Department to Maintenance Department in jail Income from hired convicts Recoveries of overpayments Collection of payments for service rendered Others Civil defense(C02666-75) Ordinary receipts Reimbursement by Federal Government Fines realization Others Sale proceeds of unclaimed and escheated property Other receipts Works-Building (C02701-10) Building Rent Receipts form workshops Recoveries of expenditure Recoveries of overpayments Collection of payments for services rendered Others Works-Communications(C02711-20) Building Rent Tolls on roads and bridges Recoveries of expenditure Recoveries of overpayments Collection of payments for services rendered Others Public Health(C02721-30) Sale proceeds of sera and vaccines Contributions Income from endowments Recoveries of overpayments Collection of payments for services rendered Others Scientific research and survey(C02731-40) Survey of Pakistan Recoveries of overpayments Collection of payments for services rendered Others Receipt of Pakistan National Centre Fire Services Others Education(C02801-20)
C02666 C02667 C02668 C02669 C02676 C02677 C027 Community services receipts C02701 C02702 C02703 C02704 C02705 C02706
C02711 C02712 C02713 C02714 C02715 C02716
C02721 C02722 C02723 C02724 C02725 C02726
C02731 C02732 C02733 C02734 C02741 C02742 C02743 C028 Social services
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No Minor object Description No C02801 C02802 C02803 C02804 C02805 C02806 C02807 C02808 C02809 C02810 C02811 C02812 C02813 C02814 C02815 C02816 C02817 C02818 Detailed object Description Fees Govt. University Art Colleges Fees Govt. University Professional Art Colleges Fees Govt. Secondary(including Intermediate Classes) School Fees Govt. Primary School Fines under Sind Primary Education Act 1947 Recoveries from Local Bodies for Primary Education Fees and other receipts, Govt. Special Schools Receipt of Technical and Commercial Institutes Contributions Education-General Income from endowments Education-General Cess Fund Education-General Hostel fee Education-General Admission fee Education-General Recoveries of overpayments Education-General Collection of payments for services rendered Archaeology Receipts from Museums Others Health(C02821-45) Health-Medical Colleges Heath-Dental Colleges Heath Schools Health-Medical Schools Heath-Sale of outdoor Tickets Health-Recoveries of diet charges Heath-Rooms rent Heath-Govt. share of fees realized by doctors from patients Health-Mental Hospital receipts Sale of medicines and vaccines Health Contributions from local Bodies on account of salaries of District Medical Officers Health Contributions from local Bodies for the maintenance of Health Centres Health Contributions by Federal Govt. for Fatima Jinnah Medical College for Women maintenance of Health Centres Health Contributions by Federal Govt. for reservation of beds in T.B. Sanatorium Samli Health other Contributions Health recoveries of overpayments Health-Collection of payments for service rendered Health fee for chemical examination Health fees for medical examination Health Fees realized on account of Registration of Private, Clinics ,Labortries, X Ray Clinics Health other receipts Manpower Management(C02846-60) Emigration fees Fees for registration of Trade Union under Act of 1926
C02821 C02822 C02823 C02824 C02825 C02826 C02827 C02828 C02829 C02830 C02831 C02832 C02833 C02834 C02835 C02836 C02837 C02838 C02839 C02840 C02841
C02846 C02847
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No Minor object Description No C02848 C02849 C02850 C02851 Detailed object Description Receipts of the Manpower and Employment Organization Receipts under the Factories Act 1940 Receipts under the West Pakistan Ordinance 1969 Others Housing and Physical Planning(C02861-70) Sale of Plots Sale of Building Income from Satellite Town Scheme Recoveries of overpayments Collection of payments for service rendered Others Social Security and Social Welfare Measures(C02871-80) Receipts under the Wild Birds &Wild Animals Protection Act Recoveries of overpayments Others Receipts of Afghan Refugees Food (C03101-15) C03101 C03102 C03103 C03104 Receipts of the Federal Food Departments Recoveries of overpayments Collection of Payments for service rendered Others Agriculture (C03116-50) Agriculture Receipts Receipts from experimental Farms Receipts from Agriculture/seed Farms Receipts from Receipts from District Farms Receipts from Agriculture/Engineering/Machinery Maintenance Farms Receipts from boring operation Receipts from Research operation Receipts from Plant protection operation Receipts from soil conservation and operation Receipt of Zoo Fees other than cotton fee under cotton control ordinance Agriculture College & School fees Grants by the Agricultural Research Council and the Central Cotton Committee. Receipt from Karkhana Alat-e-Zarae Agricultural Receipts from Government gardens Agricultural Receipts from station gardens Agriculture-Receipts of arrears from Ex-Commissioner Agents on account of sale of cotton seed and fertilizer Agriculture Receipts from on Farm Management Project Agriculture-Recoveries of overpayments Collection of payments for service rendered
C02861 C02862 C02863 C02864 C02865 C02866
C02871 C02872 C02873 C02881 C03 Miscellaneous receipts C031 Economic services receipts Agriculture Food&
C03116 C03117 C03118 C03119 C03120 C03121 C03122 C03123 C03124 C03125 C03126 C03127 C03128 C03129 C03130 C03131 C03132 C03133 C03134 C03135
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Object Element
No Element Description No Major object Description No Minor object Description No C03136 Fisheries C03201 C03202 C03203 C03204 C03205 Detailed object Description Agriculture other Fisheries (C03201-20) Ordinary receipts Grants made by the Agricultural Research Council Recoveries of overpayments Collection of payments for service rendered Others Animal Husbandry (C03221-50) Veterinary College and School fees Grants made by the Agricultural Research council Receipts from Livestock Farms Receipts from Broiler Farms Receipts from Research Institute Receipts from transferred Agricultural Farms Insemination fees Receipts from biological Section Recoveries of overpayments Collection of payments for service rendered Others Timber and other Produce removed from the Forest by Government Agencies-Timber Timber and other Produce removed from the Forest by Government Agencies-Firewood and Charcoal Timber and other Produce removed from the Forest by Government Brush wood, Chips and Stumps Timber and other Produce removed from the Forest by Government Rosin Timber and other Produce removed from the Forest by Government Planting stump, seeds, Mazri, Palm, Grass other than Fodder etc Timber and other Produce removed from the Forest by Government Seculture Receipts Timber and other Produce removed from the Forest by Consumer or purchasers-Timber Timber and other Produce removed from the Forest by Consumer or purchasers-Firewood and Charcoal Timber and other Produce removed from the Forest by Consumer or purchasers-Brush wood, Chips and Stumps Timber and other Produce removed from the Forest by Consumer or purchasers-Grazing & Fodder Grass Timber and other Produce removed from the Forest by Consumer or purchasers-Honey, herbs and Medicinal Plants Timber and other Produce removed from the Forest by Consumer or purchasers-For Plants ,Stumps ,seeds Mazri, palm, grass other than fodder etc. Drift and waif wood and confiscated forest produce-Drift wood
C032
Economic services receipts & Animal Husbandry
C03221 C03222 C03223 C03224 C03225 C03226 C03227 C03228 C03229 C03230 C03231 C033 Economic services receipts Forest C03301 C03302 C03303 C03304 C03305
C03306 C03307 C03308 C03309 C03310 C03311 C03312
C03313
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No Minor object Description No C03314 C03315 C03316 C03317 C03318 C03319 C03320 C03321 C03322 C03323 C03324 C03325 C03326 C03327 C03328 C03329 C03370 C034 Economic services receipts Cooperation, Irrigation & Embankmentdrainage-works C03401 C03402 C03403 C03404 C03405 C03406 Detailed object Description Drift and waif wood and confiscated forest produce-Sale of confiscated Forest Produce Revenue from forests not managed by Govt. Revenue from forests not managed by Govt.-Duty on transport of timber from forest and road developments Jallo Rosin Factory-Sale of Rosin Jallo Rosin Factory-Sale of Turpentine Jallo Rosin Factory-Sale of stores Jallo Rosin Factory-other factory receipts Fines and Forfeitures (except fines by court) Compensation under Forest Act including fines by courts Lease rent from Temporary cultivation Hire charges of bulldozers and other machinery Recovery of water rates Rent of buildings, shops lands and water mills Receipts under wild Birds and Wild Animals Protection Act Recoveries of overpayments Collection of payments for services rendered Other receipts Cooperation (C03401-30)
Audit fees Income from Pak-German Demonstration Farm Recoveries from other Provincial Govt. on account of training in Cooperative Training Institutes Recoveries of overpayments Collection of payments for services rendered Other Irrigation Works (C03431-60) Direct receipts on account of water rates Direct receipts on account of sale of water Recoveries of expenditures Others Embankments and Drainage Works (C03461-99) Direct receipts on account of sale of water Direct receipts on account of sale of hill torrents Recoveries of expenditures Collection of payments for services rendered Other Fuel and Power (C03501-5) Fees for Petroleum products Recoveries of overpayments Others Industrial and Mineral Resources(C03506-10) Industrial Safety -Explosives Department
C03431 C03432 C03433 C03434
C03461 C03462 C03463 C03464 C03465 C035 Economic services receipts Others C03501 C03502 C03503
C03506
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No Minor object Description No C03507 C03508 Detailed object Description Receipts under Excise Duty on Minerals (Labour) Welfare) Act 1967 Others Printing (C03511-25) Sale of Gazette Sale of other Govt. publications Pakistan Law reports Civil Listened other publication Sale of Forms and Registers Sale of service books Sale of forms and registers to Union Councils Sale of other forms Press receipts Printing charges for work done for Provincial Govt. Department Recoveries of overpayments Collection of payments for services rendered Other Stationery (C03526-30) Stationery receipts Sale of stationery to local Bodies etc Sale of stationery to provincial Govt. Departments Sale of plain paper used with stamps other stationery receipts Investment Promotion and Supplies (C03531-41) Fees on account of purchase of stores Fees on account of inspection of stores purchased through the Department of Investment Promotion and supply Fees on account of inspection of stores not purchased through the Department of Investment Promotion and supply Receipts of textile Commissioner Receipts of coal Commissioner Receipts of Central Testing and Standard Laboratories Receipts of the Pakistan Standard Institutes Recoveries of overpayments Collection of payments for services rendered Others Industries (C03541-50) Industries receipts Cottage Industries Stores purchases Fees of Inspection of boilers Fees under Partnership Act 1932 Recoveries of overpayments Collection of payments for services rendered Metal Research and Development Centre Others
C03511 C03512 C03513 C03514 C03515 C03516 C03517 C03518 C03519 C03520 C03521 C03522 C03523
C03526 C03527 C03528 C03529 C03530
C03531 C03532 C03533 C03534 C03535 C03536 C03537 C03538 C03539 C03540
C03541 C03542 C03543 C03544 C03545 C03546 C03547 C03548 C03549
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Object Element
No Element Description No Major object Description No Minor object Description No C03551 C03552 C03553 Detailed object Description Transport and Communication (C03551-55) Aviation receipts Aviation -Recoveries of overpayments Others Ports and Pilotage (C03556-70) Receipts from Management and upkeep of Ports and Rivers Dues Receipts from Management and upkeep of Ports of Pilotage-Pilotage receipts and Rivers Dues Receipts from Management and upkeep of Ports of Pilotage-Pilotage receipts and Rivers Dues Receipts from Management and upkeep of Ports of Landing Charges and Mooring Hire Survey fees Fees for the engagement and discharges seamen's Fees for the registration of vessels Sale proceeds of Vessels and stores Freight, Passage and Tonnage Registration and other Fees Recoveries of overpayments Others Lighthouses and Lightships (C03571-80) Light dues Contributions Recoveries of overpayments Others Pakistan Post Office Department (C03581-90) Post Office Receipts Others Railways (C03591-99) Railway Revenues Receipts Other Receipts Foreign grants-development grants from foreign governments Foreign grants-non development grants from foreign governments Other grants from federal government-development grants from federal government Other grants from federal government-non development grants from federal government Sale of land Sale of land-Town sites and colonies Sale of land-sale of under developed agricultural land by auction or private treaty in colonies Sale of land-sale of under developed agricultural land by auction or private treaty in other than colonies
C03556 C03557 C03558 C03559 C03560 C03561 C03562 C03563 C03564 C03565 C03566 C03567
C03571 C03572 C03573 C03574
C03581 C03582
C03591 C03592 C036 Grants C03601 C03602 C03603 C03604
C037
Extraordinary receipts
C03701 C03702 C03703 C03704
Issued: 29-Oct-02
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Object Element
No Element Description No Major object Description No Minor object Description No C03705 C03706 C03707 C03708 Detailed object Description Sale of land-sale of proprietary rights to tenants in colonies Sale of other government assets Other receipts- fees, fines and forfeitures Sale of state owned assets Sale of agricultural machinery (C03711-20) Sale of Tractor Sale of Threshers Sale of Machinery & Equipments Other receipts (C03721-40) Sale proceeds and rent of urban evacuee property and rent mortgage money of agricultural lands Interest on deferred payments of land sold in colonies Receipts from sale of plots in industrial estate Receipts of bonus share from Lever Brothers Pakistan Others Unclaimed deposits Sale of stores and materials Sale of Land & Houses etc. Contributions Rent ,Rates and Taxes Citizenship, nationalization, passport and copyright fees Realizations under the Monopolies & Restrictive Trade Practices Ordinances Receipts under the Minesand Oil-fields and Mineral Development Act Receipts from levy of excise duty imposed under Section 30-A of the Mines Act Departmental Receipts form fertilizers Sugarcane development cess Other receipt -Gain by exchange on remittance abroad Other receipt -Fees realized under the Import & Export Act 1950 Other receipts-Sale proceeds of export guides Other receipts-Collection charges of sugarcane Development cess Other receipts-Sale of publicity material and rent of documentaries and films Receipts of Federal Haj Organization Fees for registration of Societies under the Registration Act Sale proceeds of refugee adhesive stamps Sale proceeds of Highway Safety Codes Receipts of Tourist Department Receipts from Zoological Gardens Recoveries from Federal Govt. on account of compulsory film screening scheme Recoveries of overpayments Collection of payments for service rendered
C03711 C03712 C03713
C03721 C03722 C03723 C03724 C03725 C038 Others C03801 C03802 C03803 C03804 C03805 C03806 C03807 C03808 C03809 C03810 C03811 C03812 C03813 C03814 C03815 C03816 C03817 C03818 C03819 C03820 C03821 C03822 C03823 C03824 C03825
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Object Element
No Element Description No Major object Description No Minor object Description No C03826 C03827 C03828 C03829 C03830 C03831 C03832 C03833 C03834 C03835 C03836 C03837 C03838 C03839 C03840 C03841 C03842 C03843 C03844 C03845 C03846 C03847 C03848 C03870 Detailed object Description Subsidy payments by I.M.F under Supplementary Financing Facility Remuneration paid by I.M.F Leather Export cess Other Receipts Fees, Fines and Forfeitures Fees for the issue of duplicate identity cards under the National Registration Act !973 Fees and subscription by petition writer and traders in katchery compounds License fees for storage or sale of petroleum Fees under the Poisons Act Fees under the West Pakistan Ord 1960. Arms License Fees Under the Cattle Trespass Act 1939 Fees for all allotment of land and gardens to refugees Fees for the Screening of the films (in the Punjab) Settlement Fees Fees for transfer and issue of duplicate Saving & Deposits Certificates Pass Books and Withdrawal Slips Fees Fines not specified elsewhere Treasure Trove Act 1878 Sale Proceeds of Durbar and other presents Copying agency accounts Ferry receipts under the Ferries Act of 1978 Receipts from the deposit account of the Chief Settlement Commissioner Sand and quarry fees Receipts from the tolls Others
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Object Element
No E Element Description Capital receipts No E01 Major object Description Recoveries of investment No E011 Minor object Description Irrigation receipts No E01101 E01102 E01103 E01104 E01105 E01106 E01107 E01108 E01109 E01110 E01111 E012 State trading schemes Receipts E01201 E01202 E01203 Detailed object Description Water Rates Water Supply to Towns Sale of Water Plantations Other canal produce Water Power Rents Fines Receipts from workshop Recoveries of expenditure Others Wheat (E01201-10) Federal Provincial Others Medical stores (E01211-20) Federal Provincial Others Fertilizer (E01221-40) Federal Provincial Others Coal (E01241-50) Federal Provincial Others Others (E01271-90) Sale proceeds of newsprint Newsprint receipts-other Sale proceeds of diplomatic cars Other diplomatic cars receipts Other state trading schemes receipts Federal/provincial investment (financial) Federal/provincial investment (non-financial) Federal Government Investment in Railway through cash releases (non-financial)
E01211 E01212 E01213
E01221 E01222 E01223
E01241 E01242 E01243
E01271 E01272 E01273 E01274 E01275 E013 Investment Receipts E01301 E01302 E01303
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79830956.xls.ms_officeCapital Receipts
Object Element
No Element Description No Major object Description No E014 E015 Minor object Description Works receipts Privatization Receipts No E01401 E01501 E01502 E02101 E02102 E02103 E02104 E02120 E02201 E02202 E02220 E02301 E02302 E02320 E02401 E02402 E02403 E02404 E02420 E02501 E02502 E02503 E02504 E02550 E02601 E02602 E02620 E02701 E02702 E02703 E02704 E02705 E03101 E03102 E03201 Detailed object Description Receipts and recoveries of investment Proceeds from major units Proceeds from minor units Domestic loans Foreign Loans US-aid local currency Loans German Loans Others Domestic loans Foreign Loans Others Domestic loans Foreign Loans Others Domestic loans Foreign Loans Interest German Counterpart Fund-Wapda Power Wind Interest OPEC Special Loan -Wapda Power Wind Others House building advance Motor car advance Motor cycle/Scooter advance Cycle Advance Others Taccavi loans to zamindars To Cultivators Others Domestic loans Foreign loans Regimental loans Canteen stores loan Repayment loans by other countries Permanent Debt-Direct Permanent Debt-Received from Federal Government Treasury bills
E02
Recoveries of Loan and Advances
E021
From Provinces
E022
From Dist. Govt./TMAs
E023
From Financial Institutes
E024
From Non-financial Institutes
E025
From government servants
E026
From private sector
E027
From others
E03
Debt
E031
Permanent Debt-Domestic
E032
Floating debt
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Object Element
No Element Description No Major object Description No Minor object Description No E03202 E03270 E03301 E03302 Detailed object Description Cash credit accommodation Others Permanent Debt (Foreign)-direct Permanent Debt (Foreign)-received from federal government
E033
Permanent Debt-Foreign
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Object Element
Element No F Assets Description No F01 Major object Description Cash and Bank Balances No F011 Minor object Description Balance with SBP No F01101 F01102 F01103 F01104 F01105 F01106 F01107 F01201 F012 Other Account F01202 F01203 F013 Adhoc Treasury Bills created F01301 F01302 F01303 F01304 F014 Cash Balances F01401 F01402 F01403 F02101 F02102 F02103 F02104 F02105 F02106 F02107 F02108 F02109 F02110 F02111 F02112 F02113 F02114 F02115 F02116 F02117 F02118 Detailed object Description Non food Account Food Account Railways Account Fertiliser Account Pakistan Railways Special Account Government Deposit A/c No.XII(Escrew A/c) National Debt Retirement Account Held in special Deposit Account under American Aid Programme Deposits under other Commodity loan U.S. Disbursing Officer Account For replenishment of Cash Balances Special Adhoc Treasury Bills created for loan to former East Pakistan Government Pakistan Railways IMF Account Cash balances with Treasuries Remittances in Transit Petty Cash Permanent Advances (Civil) Permanent Advances (Defence) Account of Pakistan Post Office Account of Railways Account with Govt. of Sindh Account with Govt. of Punjab Account with Govt. of Balochistan Account with Govt of NWFP Account of other departments Accounts of other entities Account with Financial Institutes Account with Non Financial Institutes Account with Government Servants Account with District Governments Account with TMAs Account with Private Sector Account with Foreign Governments Account with SBP
F02
Receivable
F021
Loans and Advances
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79830956.xls.ms_officeAssets
Object Element
Element No Description No F03 Major object Description Physical Assets No F031 Minor object Description Physical Assets No F03101 F03102 F03103 F03104 F03105 F03106 F03107 F04101 F04102 F05101 F05201 Detailed object Description Land and Buildings Vehicles Plant & Machinery Furniture & Fittings Livestock Roads, highways and bridges Office / Computer Equipment Deposits and Reserves Investment Deposit Accounts Other Current Assets Adjusting Account
F04
Investments
F041
Investments
F05
Other Assets
F051 F052
Other Assets Control Account
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79830956.xls.ms_officeAssets
Object Element
Element No G Liabilities Description No G01 Major object Description Current Liabilities No G011 Minor object Description Cheque Clearing Account No G01101 G01102 G01103 G01104 G01105 G01106 G01201 G02101 G02102 G02103 G02104 G02201 G03101 G03102 G03103 G03104 G03105 G03106 G03107 G03108 G04 G05 Other Liabilities Control Accounts G04101 G05101 G05102 G05103 Detailed object Description Non food Account Food Account Railways Account Fertiliser Account Government Deposit A/c No.XII(Escrew A/c) Social Action Programme Outstanding Commitments Loans-Domestic (Permanent) Loans-Domestic (Floating) Loans-Domestic (Others) Others Loan Foreign Provident Fund Saving Accounts, savings and Deposits certificates Annuities and other Funds Benevolent Fund Mint Account Deposits & Reserves - Interest Bearing Deposits & Reserves - Non Interest Bearing Group Insurance Pension Fund Liability Exchange Account Adjusting Account Suspense Account
G012 G02 Loans G021
Others Domestic
G022 G03 Deferred Liabilities
Foreign
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79830956.xls.ms_officeLiabilities
Object Element
Element No H Equity Description No Major object Description No Minor object Description No H01101 H01102 H01103 H01104 Detailed object Description Residual Equity Suspense Loss Account Unrecovered Losses Gain and loss on Foreign Exchange
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79830956.xls.ms_officeEquity
Fund Element
Fund No. C P Description Consolidated Fund Public Account No. Source Description No. Sub-Fund Description No. Budget Grant/Public Account
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79830956.xls.ms_officeCon Fund
Budget Grant/Public Account Description
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79830956.xls.ms_officeCon Fund
Fund Element (Consolidated Fund)

Fund No. C Description Consolidated Fund No. 1 2 Capital Revenue Source No. 1 2 3 4 5 6 Sub-Fund Description Voted current expenditure Voted development expenditure Voted capital expenditure Charged current expenditure Charged development expenditure Charged capital expenditure No. Budget Grant Description Grant number would be allocated as per the codes provided in the Budget Book
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79830956.xls.ms_officeFund Code
Fund Element (Trust Account)

Fund No P Description Public a/c No P21 Sub Fund Description Trust a/c - Fund P211 No Provident Fund Major Head Description No P21101 P21102 P21103 P21104 P21105 P21106 P21107 P21108 P21109 P21110 P21111 P21112 P21113 P21114 P21115 P21116 P21117 P21118 P21119 P21120 P21121 P21122 P21123 P21124 P21125 P21126 P21127 P21128 P21129 P21201 P21202 P21203 P21204 P21205 P21206 P21207 Minor head Description Indian civil service provident fund Indian civil service (NEM) provident fund General provident fund (civil) General provident fund (defence) General provident fund (foreign affairs) General provident fund (forest) General provident fund (food wing) General provident fund (GSP) General provident fund (mint) General provident fund (national savings) General provident fund (Pakistan PWD) General provident fund (PPO) General provident fund (T&T) General provident fund (railway) State railway provident institution Defence savings provident fund (railway) Contributory (transferred) railway (personnel) provident fund Defence services officers provident fund Provident fund (MES) Provident fund (armed forces personnel) Provident fund (AKRF officers) Provident fund (AKRF personnel) Contributory provident fund Other miscellaneous provident fund Unclaimed deposits in defence services officer's provident fund Unclaimed deposits in the general provident fund Unclaimed deposits in the contributory provident fund Unclaimed deposits in other miscellaneous provident funds Provident fund advance to government servants (b1-2) Punjab benevolent Fund Federal government employees benevolent fund (civil) Federal government employees benevolent fund (defence) Federal government employees benevolent fund (telegraph and telephone) Federal government employees benevolent fund (Pakistan post office) government employees benevolent fund (Pakistan pwd) Federal Federal government employees benevolent fund (foreign affairs)
P212
Benevolent Fund
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79830956.xls.ms_officePublic account(trust)

Fund No Description No Sub Fund Description No Major Head Description No P21208 P21209 P21210 P21211 P21212 P21213 P21214 P21301 P21302 P21303 P21304 P21305 P21306 P21307 P21401 P21402 P21403 P21404 P21405 P21406 P21407 P21408 P21409 P21410 P21501 P21502 P21503 P22101 P22102 P22103 P22104 P22105 P22106 P22107 Minor head Description Federal government employees benevolent fund (food wing) Federal government employees benevolent fund (national savings) Federal government employees benevolent fund (mint) Federal government employees benevolent fund (forest) Federal government employees benevolent fund (GSP) Railway employees benevolent fund (railways) Provincial government employees benevolent fund Staff welfare fund (customs and excise) Staff welfare fund (income tax) Staff welfare fund (FPSS) Workers welfare fund Mines labour housing general welfare fund Coal mines labour welfare fund Endowment fund for welfare of men of letters Federal government employees group insurance fund (Pakistan public works department) Federal government employees group insurance fund (foreign affairs) Federal government employees group insurance fund (food wing) Federal government employees group insurance fund (national savings)government employees group insurance fund (mint) Federal Federal government employees group insurance fund (forest) Federal government employees group insurance fund (GSP) Provincial government employees group insurance fund Federal government employees group insurance fund (civil) Federal government employees group insurance fund (defence) President's mian Amiruddin himayat-e-islam fund 1986 Deposits of badshahi mosque cess fund Tajweed-ul-quran trust azad-kashmir Post office renewal reserve fund Pakistan post office welfare fund Pakistan post office improvement fund Federal government employees group insurance fund (Pakistan post office) post office trust interest accounts Pakistan Pakistan post office miscellaneous Pakistan post office cheques
P213
Welfare funds
P214
Insurance fund
P215
Relief funds
P22
Trust a/c - Post Office
P221
Accounts of Pakistan post office
Issued: 29-Oct-02
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Fund No Description No Sub Fund Description No Major Head Description No P22108 P22109 P22110 P22111 P22112 P22113 P23101 P23102 P23103 P23104 P23105 P23106 P23107 P23108 P23109 P23110 P23111 P23112 P23113 P23114 P23115 P23116 P23117 P23118 P23119 P24101 P24102 P24103 P24104 P24105 P24106 P24107 P24108 P24109 P24110 Minor head Description Permanent advances (Pakistan post office) OB advances (Pakistan post office) Account with the government of India (Pakistan post office) East Pakistan suspense post office Transfer between post office officers In-land money orders of Pakistan post office Foreign loans/credits on capital account (released by federal government) railways Foreign loans/credits on replacement account railways Railway employees group insurance fund (railways) Account with the bank-i-milli Iran (railways) Suspense account railways State railway deposits Railway divisional paymaster account Railway wages account Pre-audit cheques (railway) Account with the government of India (railway) East Pakistan suspense railway Transfer within the same railway Railway remittances into state bank/national bank of Pakistan State bank deposits-railway OB advances (railway) Permanent advances (railway) Railway reserve fund Railway improvement fund Railway pension fund Telegraph and telephone renewal reserve fund Pakistan telegraph and telephone welfare fund Pakistan telegraph and telephone improvement fund Pakistan telegraph and telephone cash fund Pakistan telegraph and telephone depreciation fund Federal government employees group insurance fund (telegraph and telephone) Pakistan telegraph and telephone trunk call deposits Pakistan telegraph and telephone-miscellaneous Permanent advances (Pakistan telegraph and telephone) OB advances (Pakistan telegraph and telephone)
P23
Trust a/c - Railways
P231
Accounts of railways
P24
Trust a/c - T&T
P241
Accounts of Telegraph and telephone
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Fund No Description No Sub Fund Description No Major Head Description No P24111 P24112 P24113 P24114 P24115 P24116 P24117 P25101 P25102 P25103 P25104 P25105 P25106 P25107 P25108 P25109 P25110 P25111 P25112 P25113 P25114 P25122 P25123 P25124 P25125 P25126 P25127 P25128 P25129 P25130 P25131 P25132 P25201 P25202 P25203 Minor head Description Telegraph and telephone remittances into bank Civil departmental balances-Pakistan telegraph and telephone State bank deposits-telegraph and telephone Transfer between telegraph and telephone officers East Pakistan suspense telegraph and telephone Account with the government of India (Pakistan telegraph and telephone) Pakistan telegraph and telephone cheques Pakistan PWD receipt and collection account Foreign affairs receipt and collection account Food wing receipt and collection account Mint receipt and collection account Pakistan public works department cheques Deposit works of survey of Pakistan Deposits of department of mineral development Deposits of department of petroleum and minerals Deposits of industries department Deposits for the department of advertising films and publications Food department deposits Sanitary board fund Public works/Pakistan PWD deposits Supply and development department deposits Permanent advances (Pakistan PWD) OB advances (Pakistan PWD) OB advances (foreign affairs) OB advances (food wing) OB advances (national savings) OB advances (mint) OB advances (forest) OB advances (GSP) Transfer between forest officers Transfer between MES officers Transfer between PW officers Permanent advances (foreign affairs) Permanent advances (food wing) Permanent advances (national savings)
P25
Trust a/c - Other
P251
Accounts of other departments
P252
Accounts of other entities
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Fund No Description No Sub Fund Description No Major Head Description No P25204 P25205 P25206 P25207 P25301 P25302 P25303 P25304 Minor head Description Permanent advances (mint) Permanent advances (forest) Permanent advances (GSP) Suspense account mint Light houses and lightships reserve fund Sportsmen, artists and artisans endowment fund Political agents deposits Zakat collection account
P253
Other Deposits and reserves
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Fund Element (Special Deposit)

Fund No
P
Sub Fund No
P31
Major Head No
P311
Detailed Head No
P31101 P31102 P31103 P31104 P31105 P31106 P31107 P31108 P31109 P31110 P31111 P31112 P31113 P31114 P31115 P31116 P31117 P31118 P31119 P31120 P31121 P31122 P31123 P31124 P31201 P31202 P31203 P31204 P31205 P31206 P31207 P31208
Description
Public a/c
Description
Spl. Dep. - Investment
Description
Investment deposit accounts
P312
Other deposit account
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79830956.xls.ms_officePublic Account(Special Deposit)

Fund No Description No Sub Fund Description No Major Head Description No
P31209 P31210 P31211 P31212 P31213 P31214 P31215 P31216 P31217 P31218 P31219 P31220 P31221 P31222 P31223 P31224 P31225 P31226 P31227 P31228 P31229 P31230 P31231 P31232 P31233 P31234 P31235 P31236 P31237 P31238 P31239 P31240 P31241
Detailed Head
Issued: 29-Oct-02
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P31242 P31243 P31244 P31245 P31246 P31247 P31248 P31249
Detailed Head
P31250 P31251 P31252
P31253 P31254 P31255 P31256 P32101 P32102 P32103 P32104 P32105 P32106 P32107 P32108
P32
Spl. Dep. - Fund
P321
Relief Funds
Issued: 29-Oct-02
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P32109 P32110 P32111 P32112 P32113 P32114 P32115 P32116 P32117 P32118 P32119 P32120 P32121 P322 Welfare fund P32201 P32202 P32203 P32204 P32205 P32206 P32207 P32208 P32209 P32210 P32211 P32212 P32213 P32214 P32215 P32216 P32217 P32218
Detailed Head
Issued: 29-Oct-02
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P32219 P323 Economic fund P32301 P32302 P32303 P32304 P32305 P32306 P32307 P32308 P32309 P32401 P32402 P32403 P32404 P32405 P32406 P32407 P32408 P32409 P32410 P32411 P32501 P32502 P32503 P32504 P32505 P32506 P32507 P32508 P32601 P32602 P32603 P32604 P32605 P32606
Detailed Head
P324
Development fund
P325
Education and training fund
P326
Fund for cultural and heritage
Issued: 29-Oct-02
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P32607 P32608 P32609 P32610 P32611 P32701 P32702 P32703 P32704 P32705 P32706 P32707 P32708 P32709 P32710 P32711 P32712 P32713 P32714 P32715 P32716 P32717 P32718 P32719 P32720 P32721 P32722 P32723 P32724 P32725 P32726 P32727 P32728 P32729 P32730
Detailed Head
P327
Other Funds
Issued: 29-Oct-02
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P32731 P32732 P32733 P32734 P33101 P33102 P33103 P33104 P33105 P33106 P33107 P33108 P33109 P33110 P33111 P33112 P33113 P33114 P33115 P33116 P33117 P33118 P33119 P33120 P33121 P33122 P33123 P33124 P33125 P33126 P33127 P33128 P33129 P33130 P33131
Detailed Head
P33
Spl. Dep. - Grant
P331
Grant and aid
Issued: 29-Oct-02
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P33132 P33133 P33134 P33135 P33136 P33137 P33138 P33139 P33140 P33141 P33142 P33143 P33144
Detailed Head
Issued: 29-Oct-02
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sit)
Detailed Head Description
Savings bank accounts National deposit account Khaas deposit accounts Mahana amdani accounts Special savings accounts Defence savings certificates Premium savings certificates National deposit certificates Khaas deposit certificates Special savings certificates (bearer) Special savings certificates (registered) Special savings accounts Regular income certificate Qarz-e-hasna for prime minister's national debt retirement programme Term deposit certificates for prime minister's national debt retirement programme Ceased savings and deposit certificates Ceased savings and deposit certificates bonus fund National deposit certificates bonus fund Khaas deposit certificates bonus fund Defence savings certificates bonus fund Premium savings certificates bonus fund Pakistan post office unclaimed saving bank deposits of less than Rs2/Pakistan post office dead savings bank accounts Pakistan post office fixed deposits Special deposit fund for army supplies made to friendly countries Deposit of depreciation reserve of commercial concernsjallo rosin factory Deposit of depreciation reserve of commercial concernsmotor transport Deposits on account of foreign mountaineering expeditions Deposit account of grants and donations for educational buildings Deposits of cess on oilseeds and oils Deposits on tea cess fund Deposits of coconut cess fund
Issued: 29-Oct-02
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sit)
Deposits of tobacco cess fund Deposits of agriculture produce cess fund Deposits of cotton cess fund Deposits of sugar cane development cess fund Deposits of historical mosque fund Deposits of jamia mosque fund Bahawalpur Revenue deposits Civil and criminal courts deposits Personal deposits Forest deposits Deposits on account of passage money of the pilgrims Deposits in connection with elections Coal deposits Deposits on account of evacuee estates Deposits of chief controller of imports and exports department made by the exporters Deposit account with defence Deposit account with AGPR Deposits/and in favour of the chief settlement commissioner Unclaimed deposits Deposits for repatriation of Pakistani national abroad Deposits for imports against the UK loans Special remittances deposits Deposits on account of cost of medical treatment of federal government employees Deposits of Pakistan government loans Deposits of equalisation fund for iron and steel Deposits on account of sugar supplied by Pakistan government Local fund employees pay and ta etc. deposits Deposits on account of market committee employees Deposits made by local bodies to meet the claims of contractors Security deposits of supply cell Deposits of fees received by government servants for work done for private bodies Security deposit of cashiers etc Deposit account of foreign guaranteed loans
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sit)
Deposit account of transactions connected with standardisation of foreign loans and credits Deposit account of grants made by the federal government for social uplift schemes Deposit account of duties taxes etc. realised on purchases of Indus basin replacement works Deposit account of the grant made by the federal government for the development of agriculture Deposit account of grants for economic development and improvement of rural areas Deposit account of grant made by the agricultural research council of Pakistan Deposit account of special grant by the federal government to the Punjab government Deposit account of sale proceeds of agricultural commodities against convertible local currency credit under pl480 Deposits on account of recovery from Pakistan railway in respect of foreign loans and credits Deposits of surcharge on sales of confiscated custom goods for donation to motamar alam-e-islam Deposit account under the Punjab real estate agents and motor vehicles dealers (regulation of business) ordinance 1980 Deposit account of grant made by federal government for the rehabilitation of destitute from east Pakistan Deposit account of the grant made by the Pakistan central cotton committee Defence services security deposits Defence services miscellaneous deposits Prime minister's disaster relief fund Prime minister's fund for welfare and relief for Kashmiris Prime minister's Bangladesh cyclone relief fund Prime minister's Bosnia Herzegovina relief fund Kashmir relief fund for rehabilitation of Kashmirs refugees and freedom fighters President's fund for afghan refugees President's fund for assistance to Palestine President's fund for flood relief 1978
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Sindhhh governor's war victims relief fund President's famine relief fund for Africa Bangladesh cyclone relief fund Quaid-e-azam relief fund Governor's relief fund Sindhhh relief fund Sindhh emergency medical relief fund Rawalpindi relief fund Bangladesh flood relief fund 1988 Chief minister punjab flood relief Sindhh, chief minister's rain relief fund,1992 Afghan refugees benefit wrestling bouts 1984 account Afghan refugees wrestling bouts sponsor's account 1984 Prime minister's fund for welfare of widows and orphans Fund for remission of advances made to widows for house building Special fund for welfare of prisoners of war and civil internees Special fund for welfare of retarded and handicapped children Pakistan minorities welfare fund Special fund for welfare and uplift of minorities Sindhh assembly (members) welfare fund National council social welfare fund Fund for scholarships to the children of government servants b1-15 Fund for scholarships to the children of government servants (b16 and above) Population welfare programme fund Subvention from workers welfare fund Fund for educational and economic uplift of scheduled castes Fund for uplift schemes Funds for rehabilitation of war displaced persons 1965 Funds for rehabilitation of war displaced persons 1971 Sindh orphanages fund (Sindh darul atfal fund) Fund for rehabilitation of disabled persons
Issued: 29-Oct-02
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sit)
Subvention from the fund for rehabilitation of displaced persons Sugar export subsidy fund Economic fund Procurement of edible oil through trading corporation of Pakistan under fy 1982 Special fund for assistance to export of sugar Export development fund Technical advisory services received from USA Technical advisory services received from Australia Reserve fund for exchange risk on foreign loans Convertible currency release fund Special development grant fund Irrigation works-reserve for renewal and replacement of irrigation machinery Depreciation reserve fund government presses Buildings/roads works reserve for renewals and replacement of buildings/roads machinery Federal/provincial road fund Federal rehabilitation fund National mass transit authority fund Population planning programme Special development grant fund Women's development programme fund Rural development works programme fund Federal education fee fund Fund for grants to universities Scholarship fund for training abroad Worker's children education fund National training board fund Special fund for promotion of science and technology Education special development fund Fund for Liaqat memorial library Fund for development of Urdu Quaid-e-azam memorial fund Alama Iqbal memorial fund Quad-e-azam centenary fund National Fund for cultural heritage See moenjodaro fund
Issued: 29-Oct-02
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Fund for artists, journalists men of letters and their families Fund for promoting pride of performance Tarraqi-e-urdu fund Bazm-e.iqbal fund Arts and literature fund Jades fund Civil defence training fund Riot and civil commotion issuance fund Police fund Police clothing and equipment fund Fund for civil defence Canal clearance fund Funds for damages deficiencies and services charges in respect- of houses on estate office pool Sindh chief minister discretionary grants unionisation fund Central rescue station fund Foreign aid counterpart fund Trust interest fund (charitable endowment) Income tax deduction from salaries Income tax deduction from contractors/suppliers War risk insurance fund 1965 War risk insurance fund 1971 District funds Municipal funds Cantonment funds Punjab market committee fund Punjab co-operative board for liquidation Other miscellaneous fund Prime minister fund for national debt retirement President's hajj fund Special jubilee fund for celebration of 50th anniversary of independence of Pakistan Sinking funds for loans granted to local bodies Advance payment of tax under section 53 of the income tax ordinance Sinking fund investment account Fund for social services Olympic stadium fund
Issued: 29-Oct-02
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Federal fund for agricultural Research Youth development fund Privatisation fund Agriculture prices commission fund Cash aid received from ford foundation Machinery, equipment and supplies received from West Germany Machinery equipment and supplies received from Japan US aid local currency credit US aid fund for the projects of federal and provincial governments UN development funding Norwegian wheat German wheat Sweden wheat Australian wheat Deposits on account of Canadian wheat Food aid convention Fertiliser from FAO Foreign assistance for afghan refugees from united nations high commissioner for refugees Deposit account of the Japanese grant for coastal fisheries development project Other foreign grants Grants and technical assistance from Australia Grants and technical assistance from Canada Grants and technical assistance from UNO Grants and technical assistance from US aid Grants and technical assistance from Singapore Grants and technical assistance from Switzerland Grants and technical assistance from ford foundation Grants and technical assistance from UK Grants and technical assistance from Germany Grants and technical assistance from Netherlands Grants and technical assistance from US government Commodity grants from Australia Commodity grants from Canada Commodity grants from Germany Commodity grants from Norway
Issued: 29-Oct-02
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Commodity grants from aid convention Commodity grants from world food programme Foreign non-project commodity aid-USA Finance agreed project on account of butter oil grant from EEC UK grants Grants from Saudia Grants from Japan Commodity grant from Italy GSP receipt and collection account US aid programme for US US aid ace programme for US Special subsidiary account Special pl-480 title II account
Issued: 29-Oct-02
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Function Element
Major Function Description Minor Function Description Detailed Function Description Sub-Detailed Function Description
No
No
No
No
01
General Public Service
Executive and legislative organs, financial and fiscal 011 affairs, external affairs
0111 Executive and Legislative Organs
011101 011102 011103 011104 011105 011106 011107 011108 011109 011110 011120
Parliamentary/legislative Affairs Federal Executive Provincial Executive Administrative Inspection District Administration Tehsil Administration Union Administration Local Authority Administration and Regulation Provincial Co-Ordination General Commission and Enquiries Others
0112 Financial and Fiscal Affairs
011201 011202 011203 011204 011205 011206 011207 011208 011209 011210 011211 011250 011301 011302 011303 011304 011305 011306 011320
Currency Mint National Savings Administration of Financial Affairs Tax Management (Customs,Income Tax, Excise etc) Accounting services Auditing Services Foreign Debt Management Domestic Debt Management Pension Information,Statistics etc Others Administration Diplomatic and Consular Services Other External Affairs Services Abroad Information Services Abroad Services to Islamic World Other Regional Cooperation Others
0113 External Affairs
012 Foreign economic aid
0121 Foreign economic aid
012101 012102 012120 013101 013102 014101 014102 014103
Technical Assistance and Contributions Foreign Trainees in Pakistan Others Interest payments Repayments of Debt To provinces To district governments To TMAs (Tehsil,Town and Unions)
013 Public Debt Transactions
0131 Public Debt Transactions
014 Transfers
0141 Transfers (inter-governmental)
Issued: 29-Oct-02
65 of 74
79830956.xls.ms_officeFunction Element

New Chart of Accounts-29 October 2002

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New Chart of Accounts-29 October 2002

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Entity Element

Attached Department/Department Name

Attached Department/Department Name

Ministry of Communication & Railways

Railways Division Minorities,Culture Sports, Tourism and Youth Affairs Division

ANM1 CBFC DTS1 Issued: 29-Oct-02 2 of 74

Attached Department/Department Name

F052 F06 Ministry of Education F061

Defence Production Education Division

DSTO DFGE DOL1 CCO1 FGCF PEPA

Ministry of Environment, Local Government and Rural Development

Environment, Local Government and Rural Development Division

NCCW PFI1 ZSP1 AHKN MTRI ENER NCRD

Ministry of Finance, Economic Affairs, Statistics and Revenue

DCLA AGP1 CGA1 SDD1

Revenue Division Economic Affairs Division

CBR1 FLR1 SFD1

Attached Department/Department Name

Ministry of Food, Agriculture and Livestock

Food, Agriculture and Livestock Division

Ministry of Foreign Affairs Ministry of Health

Foreign Affair Division Health Division

Ministry of Housing and Works

Housing and Works Division

DGPW EO01 NHAY CW01 FL01

Ministry of Industries and Production

Industries and Production Division

DOS1 TCO1 DOE1 PO01

Attached Department/Department Name

Ministry of Information and Media Development

Information and Media Development Division

PID1 DGFM DRR1 DGPN DPND ISA1 PNC1

TCC1 OCFR FR01 FC01 FATA ARE1 NA01 FGNA

Ministry of Labour, Manpower and Overseas Pakistanis

Labour, Manpower and Overseas Pakistanis Division

National Industrial Relations Commissions

ITNE BIOE Issued: 29-Oct-02 5 of 74 NTB1

Attached Department/Department Name

Ministry of Law, Justice and Human Rights

Law, Justice and Human Rights Division

ECP1 HRD1 SJC1 SC01 FSC1

F182 F19 Ministry of Petroleum and Natural Resources F191

Parliamentary Affairs Division Petroleum and Natural Resources Division

Ministry of Planning and Development

Planning and Development Division

Population Welfare Division

Privatization Division Religious Affairs, Zakat & Ushr Division

Pakistan Computer Bureau

Ministry of Water and Power

Ministry of Women Development, Social Welfare and Special Education

Women Development, Social Welfare and Special Education Division

Wafaqi Mohtesib Secretariat

Wafaqi Mohtesib Secretariat

Detailed object Description

Consultancy and Contractual work

Write off Loans

Interest - domestic A07101 A07102 A07103 A07104

A07111 A07112 A07113 A07114

A07121 A07122 A07123 A07124

A084 A085 A086

Purchase of physical assets

Other Stores and Stock

Principal repayment- domestic

A11101 A11102 A11170 A11201 A11202 A11203 A11270