New Chart of Accounts

Entity Element
Code
Government
Name
Code
Federal Government
F01
Ministry
Name
Cabinet Secretariat
Code
Division
Name
Code
Attached Department/Department
Name
F011
Cabinet Division
DCS1
Dept of Communication Security
DSF1
Dept of Stationery Forms
DOA1
Dept of Archives
FM01
Federal Ministers
SA01
Special Assistants
MS01
Main Secretariat
CP01
Car pool
IB01
Intelligence Bureau
NDC1
National Documentation Centre
PCB1
Pakistan Computer Bureau
RRW1
Relief & Repatriation Wing
IPCW
Inter-Provincial Coordination Wing, Isb
FLC1
Federal Land Commission
NLA1
National Language Authority
SAO1
Special Assistant Offices
PAW1
Political Affairs Wing
FACC
Federal Anti-Corruption Committee, Isb
MSW1
Management Services Wing
CDA1
Capital Development Authority
F012
Issued: 29-Oct-02
Establishment Division
1 of 74
STI1
Secretariat Training Institute
SWO1
Staff Welfare Organization
SEC1
Secretariat
SRC1
Services Reforms Commission
SRB1
Service Review Board
CSA1
Civil Service Academy
PAC1
Pakistan Admin College
NIPA
National Institute of Public Admin
GIF1
Group Insurance Fund
MPCC
Multi-purpose Community Centre
CC01
Community Centre
DCC1
Day Care Centre
SWOL
Staff Welfare Organization's Library
TT01
Trade Training
SNC1
Sports & Culture
CA01
Cultural Activities
CSRF
Central Staff Relief Fund
HH01
Holiday Homes
HWW1
Hostel for Working Women
SWD1
Staff Welfare Department

260990398.xlsEntity Element
Entity Element
Code
Government
Name
Code
F02
F03
Ministry
Name
Ministry of Commerce
Ministry of Communication
& Railways
Code
F021
F031
Division
Name
Commerce Division
Communication Division
Code
Name
LIH1
Ladies Industrial Home
VTC1
Vocational Training Centre
STCW
Secretariat Training Centre for Women
ARD1
Academy for Rural Development
CB01
Cotton Board
SEC2
Secretariat
NTC1
National Tariff Commission
EDF1
Export Development Fund
ATTP
Liaison Office Afghan Transit Trade
CSIS
Commercial Section
PTOC
Pakistan Trade Office, Copenhagen
PTOR
Pakistan Trade Centre, Rotterdam
CGPD
Consulate General of Pakistan, Dubai
CGPH
Consulate General of Pakistan, Hong Kong
CGPM
Consulate General of Pakistan, Montreal
CGPS
Consulate General of Pakistan, Sydney
CGPL
Consulate General of Pakistan, Los Angeles
PMPG
Permanent Mission of Pakistan, Geneva
FTIP
Foreign Trade Institute of Pakistan
DII1
Department of Insurance, Isb
DIK1
Department of Insurance, Kch
TMR1
Trade Marks Registry, Lhr
EPB1
Export Promotion Bureau
TNCO
Trade and Commercial Offices
PPOD
Pakistan Post Office Department.
NHD1
Issued: 29-Oct-02
2 of 74
National Highways and Pakistan Motorways Police Department
SEC3
Secretariat
PIA1
Pakistan International Airlines
NTRC
National Transport Research Centre, Isb
DGPS
Directorate General, Ports & Shipping
NHA1
National Highway Authority
CMTC
Construction Machinery Training Centre
NMTA
National Mass Transit Authority
PSEB
Private Software Export Board
PPSC
Pakistan Postal Services Corporation
SCO1
Special Communication Organization
STCK
Seamen's Training Centre, Kch

Entity Element
Code
Government
Name
Code
F04
F05
F06
F07
Issued: 29-Oct-02
Ministry
Name
Ministry of Minorities,Culture
Sports, Tourism and Youth
Affairs
Ministry of Defence
Ministry of Education
Ministry of Environment,
Local Government and Rural
Development
Code
Division
Name
Code
Name
SOK1
Shipping Office, Kch
DSCM
Department of Shipping Control and Mercantile Marine
LHLS
Lighthouses and Lightships
RT01
Road Transport
F032
Railways Division
PR01
Pakistan Railways
F041
Minorities,Culture Sports, Tourism and Youth

Affairs Division
DOAR
Department of Archeology
ANM1
Archaelogy and Museums
CBFC
Central Board of Film Censors
DTS1
Department of Tourist Services
DMLC
Directorate of Military Land and Cantonments
FGED
Federal Government Educational Institutions

(Cantonment/Garrisons) Directorate
PMAD
Pakistan Military Accounts Department
OSGP
Office of the Surveyor General of Pakistan
PASB
Pakistan Armed Services Board
ARMY
Army
F051
Defence Division
AF01
Airforce
PN01
Pakistan Navy
MSA1
Maritime Security Agency
PMD1
Pakistan Meteorological Department
HASF
Headquarters of Airports Security Force
MTGY
Meteorology
SOP1
Survey of Pakistan
DS01
Defence Services
OTHE
Others
F052
Defence Production
DSTO
Defence Science and Technology Organization
F061
Education Division
DFGE
Directorate of Federal Government Educational Institutions
DOL1
Department of Libraries
CCO1
Central Copyright Office
FGCF
Federal Government Educational Institutions in the Capital and

Federal Areas
PEPA
Pakistan Environmental Protection Agency
F071
Environment, Local Government and Rural

Development Division
3 of 74
Entity Element
Code
Government
Name
Code
F08
Ministry
Name
Ministry of Finance,
Economic Affairs, Statistics
and Revenue
Code
F081
Issued: 29-Oct-02
Ministry of Food, Agriculture

and Livestock
Finance Division
Code
Name
NCCW
National Council for Conservation of Wildlife in Pakistan
PFI1
Pakistan Forest Institute
ZSP1
Zoological Survey of Pakistan
AHKN
Akhtar Hameed Khan National Centre for Rural and Municipal

Administration.
MTRI
Municipal Training and Research Institute, Karachi
ENER
National Energy Conservation Centre (ENERCON)
NCRD
National Centre for Rural Development
CDNS
Central Directorate of National Savings
DCLA
Department of Corporate Law Authority
AGP1
Auditor General of Pakistan
CGA1
Controller General of Accounts
SDD1
Servicing of Domestic Debt
F082
Revenue Division
CBR1
Central Board of Revenue
F083
Economic Affairs Division
FLR1
Foreign Loans Repayment
SFD1
Servicing of Foreign Debt
ACO1
Agricultural Census Organisation
PCO1
Population Census Organisation
FBS1
Federal Bureau of Statistics
ALPM
Agricultural and Livestock Products Marketing and Grading

Department
DPP1
Department of Plant Protection
FID1
Fertilizer Imports Department.
DGF1
Directorate General of Food
FSCN
DFAC
Office of the Federal Seed Certification and National Seed

Registration
Directorate of Food Accounts
F084
F09
Division
Name
F091
Statistics Division
Food, Agriculture and Livestock Division
4 of 74
SSP1
Soil Survey of Pakistan
AQD1
Animal Quarantine Department
DMF1
Directorate of Marine Fisheries, Karachi
AR01
Agriculture Research
PP01
Plant and Protection
OAS1
Other Agricultural Services
SW01
Subsidy on Wheat
Entity Element
Code
Government
Name
Code
Code
Division
Name
F10
Ministry of Foreign Affairs
F101
Foreign Affair Division
F11
Ministry of Health
F111
Health Division
F12
F13
F14
Issued: 29-Oct-02
Ministry
Name
Ministry of Housing and

Works
Ministry of Industries and

Production
Ministry of Information and

Media Development
F121
F131
F141
Housing and Works Division
Industries and Production Division
Information and Media Development

Division
5 of 74
Code
Name
LK01
Livestock
FS01
Fisheries
PMA1
Pakistan Mission Abroad
DCHE
Directorate of Central Health Establishments
DMC1
Directorate of Malaria Control
DTC1
Directorate of Tuberculosis Control
JPMC
Jinnah Postgraduate Medical Centre
NIMR
National Institute of Malaria Research and Training, Lahore
NICH
National Institute of Child Health
PIMS
Pakistan Institute of Medical Sciences, Islamabad
MSE1
Medical Services
PH01
Public Health
NHL1
National Health Laboratories
DGPW
Office of the Director General, Pakistan Public Works
EO01
Estate Office
NHAY
National Housing Authority
CW01
Civil Works
FL01
Federal Lodges
DOS1
Department of Supplies
TCO1
Textile Commissioner's Organization
DOE1
Department of Explosives
PO01
Patent Office, Karachi
IND1
Industries
PW01
Production Wing
PID1
Press Information Department
DGFM
Directorate General of Films and Publications
DRR1
Directorate of Research and Reference
DGPN
Office of the Director General Pakistan,Pakistan National Centre
DPND
Directorate of Publications, Newsreels and Documentation
ISA1
Information Services abroad
PNC1
Pakistan National Centre

Entity Element
Code
Government
Name
Code
F15
F16
F17
Issued: 29-Oct-02
Ministry
Name
Code
Division
Name
Ministry of Interior
F151
Interior Division
Ministry of Kashmir Affairs,

Northern Areas & States &
Frontier Regions
Ministry of Labour,
Manpower and Overseas
Pakistanis
Code
Name
DGIP
Directorate General of Immigration and Passports
HRO1
Headquarters of the Registration Organization
DGCD
Directorate General of Civil Defence
HPRL
Headquarters Pakistan Rangers, Lahore
HPCG
Headquarters Pakistan Coast Guards
HFCN
Headquarters of Frontier Corps, NWFP
HFCB
Headquarters of Frontier Corps, Baluchistan
HPRS
Headquarters Pakistan Rangers Sindh(South) Karachi
HOFI
Headquarters Office of Federal Investigation Agency
NDO1
National Database Organisation
PON1
Passport Organization
RO01
Registration Organization
AICT
Office of the Administrator Islamabad Capital Territory
F152
Narcotics Control Division
ANF1
Anti Narcotics Force
F161
Kashmir Affairs, Northern Areas & States &

Frontier Regions Division
OANA
Office of the Administrator for Northern Areas
F171
Labour, Manpower and Overseas Pakistanis

Division
6 of 74
TCC1
The Chief Courts, Northern Areas
OCFR
Office of the Commandant Frontier Regions
FR01
Frontier Region
FC01
Frontier Constabulary
FATA
Federally Administered Tribal Areas
ARE1
Afghan Refugees
NA01
Northern Areas
FGNA
Federal Government Educational Institutions in Northern Areas
NIRC
National Industrial Relations Commissions
ITNE
Implementation Tribunals for Newspapers Employees
BIOE
Bureau of Immigration and Overseas Employment
NTB1
National Training Bureau
DDWS
Directorate of Dock Workers Safety (Headquarters), Karachi
PMI1
Pakistan Manpower Institute
MOP1
Manpower and Overseas Pakistanis
DTUE
Directorate of Trade union Education
MWB1
Minimum Wages Board

Entity Element
Code
Government
Name
Code
F18
F19
F20
Ministry of Law, Justice and

Human Rights
Ministry of Petroleum and

Natural Resources
Ministry of Planning and

Development
Code
Division
Name
Code
Name
F181
Law, Justice and Human Rights Division
ECP1
Election Commission of Pakistan
HRD1
Human Rights Division
SJC1
Supreme Judicial Council
SC01
Supreme Court
FSC1
Federal Shariat Court
DPER
Department of Petroleum and Energy Resources
GSP1
Geological Survey of Pakistan
PC01
Planning Commission
TPO1
Town Planning Offices
DCT1
Directorate of Clinical Training, Karachi
F182
Parliamentary Affairs Division
F191
Petroleum and Natural Resources Division
F201
Planning and Development Division
F21
Ministry of Population
Welfare
F211
Population Welfare Division
F22
Ministry of Privatization
F221
Privatization Division
F23
Ministry of Religious Affairs,

Zakat & Ushr
F231
Religious Affairs, Zakat & Ushr Division
F24
Ministry of Science &

Technology
F241
F25
F26
Issued: 29-Oct-02
Ministry
Name
Ministry of Water and Power
Ministry of Women
Development, Social Welfare
and Special Education
CII1
Council of Islamic Ideology
Information Technology and

Telecommunications Division
PCBU
Pakistan Computer Bureau
F242
Scientific and Technological Research

Division
SS01
Scientific Societies
F251
Water and Power Division
OCEA
OPCI
Office of the Chief Engineering Advisors and Chairman Federal

Flood Commission
Office of the Pakistan Commissioner for Indus water
DGSE
Directorate General of Special Education
SWE1
Social Welfare
F261
Women Development, Social Welfare and

Special Education Division
7 of 74
Entity Element
Code
Government
Name
Code
F27
F28
Issued: 29-Oct-02
Ministry
Name
Wafaqi Mohtesib Secretariat
Federal Tax Ombudsman
Secretariat
Code
F271
Division
Name
Wafaqi Mohtesib Secretariat
F281
Federal Tax Ombudsman Secretariat
8 of 74
Code
Name
Object Element
Element
No
Description
Expenditure
Tax Revenue
Non-Tax Revenue
Capital Receipts
Assets
Liabilities
Equity
Issued: 29-Oct-02
Major object
No
Minor object
Description
No
8 of 74
Description
Detailed object
No
Description
260990398.xlsObject code
Object Element
Element
Description
No
A
Expenditure
No
A01
Major object
Description
Employee related expenses
A011
A012
Issued: 29-Oct-02
Minor object
Description
No
No
Pay
A01101
A01102
A01103
A01104
A01105
A01106
A01150
Pay of Officers (A01101-50)

Basic Pay
Personal pay
Special pay
Technical pay
Qualification Pay
Pay of contract staff
Others
A01151
A01152
A01153
A01154
A01155
A01156
A01170
Pay of other staff (A01151-99)

Basic Pay
Personal pay
Special pay
Good conduct pay
Qualification Pay
Pay of contract staff
Others
A01201
A01202
A01203
A01204
A01205
A01206
A01207
A01208
Regular Allowances (A01201-10)

Senior post Allowance
House rent Allowance
Conveyance Allowance
Sumptuary Allowance
Dearness Allowance
Local Compensatory Allowance
Washing Allowance
Dress Allowance
A01211
A01212
A01213
A01214
A01215
A01216
A01217
A01218
A01219
A01220
A01221
A01222
A01223
A01224
A01225
A01226
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
Allowances
9 of 74
Detailed object
Description
260990398.xlsExpenses
Object Element
No
Issued: 29-Oct-02
Element
Description
No
Major object
Description
Minor object
Description
No
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
A01271
A01272
A01273
A01274
A01275
A01276
A01277
A01278
A01279
A01280
A01281
A01299
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
A02
Project preinvestment analysis
A021
A022
Feasibility studies
Research and surveys & Exploratory
operations
A03
Operating expenses
A031
Fees
A03101
A03102
Bank fees
Legal fees
A032
Communications
A03201
A03202
A03203
A03204
Postage and telegraph

Telephone and trunk call
Telex, teleprinter and fax
Electronic Communication
10 of 74
Object Element
No
Issued: 29-Oct-02
Element
Description
No
Major object
Description
No
Minor object
Description
11 of 74
No
A03205
A03270
Detailed object
Description
Courier and pilot service
Others
Object Element
No
Element
Description
No
Major object
Description
Minor object
Description
No
A033
Utilities
A03301
A03302
A03303
A03304
A03370
Gas
Water
Electricity
Hot and cold weather charges
Others
A034
Occupancy costs
A03401
A03402
A03403
A03404
A03405
A03406
A03407
A03408
A03409
A03410
A03470
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
A035
Operating Leases
A03501
A03502
A03503
A03570
Machinery and equipment

Buildings
Motor Vehicles
Others
A036
Motor vehicles
A03601
A03602
A03603
A03670
Fuel
Insurance
Registration
Others
A037
Consultancy and Contractual work
A03701
A03702
A03703
A03770
Computer
Management
Govt. Departments
Other
A038
Travel & Transportation

A03801
A03802
A03803
A03804
A03805
A03806
A03807
A03808
A03820
Issued: 29-Oct-02
Detailed object
Description
No
12 of 74
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
Object Element
No
Element
Description
No
Major object
Description
Minor object
Description
No
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
Issued: 29-Oct-02
13 of 74
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
Object Element
No
Element
Description
No
Major object
Description
Minor object
Description
No
No
A03934
A03970
A04
A05
A06
Issued: 29-Oct-02
Employees' Retirement Benefits
Grants subsidies & Write off Loans
Transfers
A041
A051
Pension
Subsidies
Detailed object
Description
Re-imbursment of T.T. charges to Banks of Home
Remittances
Others
A04101
A04102
A04103
A04104
A04105
Pension
Commuted value of pension
Gratuity
Other pension (e.g. family pension)
A04106
A04170
Reimbursement of medical charges to pensioners

Others
A05101
A05102
A05103
A05104
A05105
A05106
A05120
Wheat
Food
Edible Oil
Gratuities (e.g. gratuity where pension is not mature)
Fertilizer
Tubewells
Cotton
Others
A052
Grants-domestic
A05201
A05202
A05203
A05204
A05205
A05206
A05270
To Federal Government
To Provincial Government
To District Government
To TMAs
To Financial Institutions
To Non Financial Institutions
To Others
A053
Write off Loans
A05301
A05320
Government Servants
Others
A061
Scholarship
A06101
A06102
A06103
A06104
Merit
Others
Cash awards
Bonus
A062
Technical assistance
A06201
A06202
A06270
Foreign training in Pakistan

Contribution to international agency
Others
A063
Entertainments & Gifts
A064
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
14 of 74
Object Element
No
Element
Description
No
A07
Major object
Description
Interest payment
No
A071
A072
A073
Minor object
Description
Interest - domestic
A07101
A07102
A07103
A07104
A07105
A07106
A07110
Detailed object
Description
Permanent Debt (A07101-10)
To Federal Govt.
To Provincial Govt.
To TMAs
To Financial Institute
To Non-financial Institute
Others
A07111
A07112
A07113
A07114
Floating Debt (A07111-20)

To Federal Govt.
To Provincial Govt.
To TMAs
A07121
A07122
A07123
A07124
Unfunded Debt (A07121-30)

To Federal Govt.
To Provincial Govt.
To TMAs
A07131
A07132
A07133
A07140
Government Servants (A07131-40)

House Building Advance
Motor Car Advance
Motor Cycle Advance
Others
A07201
A07202
A07203
A07204
A07210
Permanent Debt (A07201-10)

To Federal Govt.
To Provincial Govt.
To Financial Institute
To Non-financial Institute
Others
No
Interest - foreign
Others
A07301
A07303
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
A08101
A08102
A08103
A08104
A08170
House building
Motor car
Motor cycle/scooter
Cycle
Others
A07302
A08
Issued: 29-Oct-02
Loans advances
A081
Advances to government servants
15 of 74
Object Element
No
Element
Description
No
A09
A10
Issued: 29-Oct-02
Major object
Description
Physical assets
Principal repayments
No
A082
Minor object
Description
Provinces
A083
District Government/TMAs
A084
Financial Institutes
A085
Non Financial Institutes
A086
Detailed object
Description
No
A08201
A08202
A08203
A08204
NWFP
Punjab
Sindh
Balochistan
A08301
A08302
A08303
A08304
NWFP
Punjab
Sindh
Balochistan
Loan to Others
A08601
A08670
Private sector
Others
A091
Purchase of physical assets
A09101
A09102
A09103
A09104
A09105
A09106
A09107
A09108
A09109
A09170
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
A092
Computer Equipments
A09201
A09202
A09203
Hardware
Software
I.T. Equipment
A093
Commodity Purchases
A09301
A09302
A09303
A09370
Food
Fertilizer
Coal
Others
A094
Other Stores and Stock
A09401
A09402
A09403
A09470
Medical stores
Newsprint
Tractors
Others
A101
Principal repayment- domestic
A10101
A10102
A10103
A10104
A10105
A10106
A10107
A10170
Domestic Direct
To Federal Government
To Provincial Government
To TMAs
To Financial Institutions
To Non Financial Institutions
To Others
16 of 74
Object Element
No
Element
Description
No
A11
A12
A13
Issued: 29-Oct-02
Major object
Description
Investment
Civil Works
Repairs and maintenance
Minor object
Description
No
A102
Principal repayment - foreign
A103
Other repayments
A111
No
Detailed object
Description
A10201
A10202
A10203
A10204
A10270
Foreign Direct
To federal government
To financial institutions
To non financial institutions
To others
Investment local
A11101
A11102
A11170
To others
A112
Investment foreign
A11201
A11202
A11203
A11270
Contribution to International Finance Institution
To others
A113
Others
A121
Roads highways and bridges
A12101
A12102
A12103
A12104
National highways
Other highways/roads
Bridges of national importance
Other bridges
A122
Irrigation works
A12201
A12202
A12203
A12270
Main Canals
Feeder canal
Tertiary and other subsidiary links
Others
A123
Embankment and drainage works
A12301
A12302
A12303
A12370
Main embankment
Miscellaneous embankment
Drainage
Others
A124
Buildings and structures
A12401
A12402
A12403
A12470
Office buildings
Residential buildings
Other buildings
Others
A125
Other Works
A12501
A12502
Works-Urban
Works-Rural
A130
Transport
A131
Machinery and Equipment
17 of 74
Object Element
No
Element
Description
No
A14
Issued: 29-Oct-02
Major object
Description
Suspense and Clearing
No
A132
Minor object
Description
Furniture and Fixture
A133
Buildings and structure
A13301
A13302
A13303
A13370
Office Buildings
Residential Buildings
Other Buildings
Others
A134
Irrigation works
A13401
A13402
A13403
A13470
Main canal
Feeder canal
Tertiary and other subsidiary links
Others
A135
Embankment and drainage
A13501
A13502
A13503
A13570
Main embankment
Miscellaneous embankment
Drainage
Others
A136
Roads highways and bridges
A13601
A13602
A13603
A13604
National highways
Other highways/roads
Bridges of national importance
Other bridges
A137
Computer Equipment
A13701
A13702
A13703
Hardware
Software
I.T. Equipment
A138
General
A13801
Maintenance of gardens
A141
Recovery of Expenditure
A14101
Recovery of expenditure suspense
18 of 74
No
Detailed object
Description
Object Element
Element
Description
No
B
Tax revenue
No
B01
Major object
Description
Direct taxes
No
B011
Minor object
Description
Detailed object
Description
No
Taxes on income
B01101
Taxes from Companies (B01101-20)

Income tax
B01102
Super tax
B01103
Surcharge
B01104
MLR 32/3c
B01105
Deduction at source under section 50 of the income tax ordinance
B01106
Advance payments of tax under section 53
B01107
Penalties under the income tax ordinance 1979
B01108
Share of net proceeds assigned to provinces
B01120
Others
Taxes from Registered Firms (B01121-30)
B01121
Super tax
B01122
Surcharge
B01123
MLR 32/ section 3/c
B01124
Deduction at source under section 50 of the Income Tax Ordinance
B01125
B01126
Penalties under the Income Tax Ordinance
B01127
B01130
Others
Taxes from Individuals, AOPs, and URF other than salaries (B01131-40)
B01131
Income tax
B01132
Surcharge
B01133
MLR 32/3c
B01134
Deduction at source under section 50
B01135
B01136
Penalties
B01137
B01140
Others
Taxes from Federal Govt. employee (B01141-50)
B01141
Income tax-ordinary collection
B01142
Deduction at source under section 50C
B01143
Penalties under the income tax ordinance

Taxes from Govt. employee (B01151-60)
Issued: 29-Oct-02
18 of 74
B01151
B01152
B01153
260990398.xls Tax Revenue
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
Detailed object
Description
No
Taxes from other employees (B01161-70)

B01161
B01162
Surcharge ordinary collection
B01163
B01164
B01170
Others
Taxes from agriculture (B01171-80)
B01171
Ordinary collection
B01172
B01180
Others
Taxes from other sources (B01181-90)
B012
B013
Wealth tax
B01181
Tax released from interest on Govt. securities
B01182
Tax on other emoluments
B01183
B01184
Recoveries of overpayments
B01185
B01186
Taxes on income not else where classified
B01201
B01202
B01203
B01204
B01205
From private/public companies

Registration firms
From individuals AOP/URF
On agricultural assets
Other collection
B01206
B01207
Ordinary collection on movable
B01208
Other collection on movable
B01209
Ordinary collection on immovable
B01210
Other collection on immovable
Property tax
Urban immovable property tax (B01301-10)

B01301
Ordinary Collection
B01302
Share of net proceeds assigned to Districts/TMAs etc.
B01310
Other Collection
Transfer of property tax (B01311-20)
Issued: 29-Oct-02
19 of 74
B01311
Fees for registering documents
B01312
Copying registered documents
B01320
Others
Object Element
No
Element
Description
No
Major object
Description
No
B014
B015
B016
B017
Issued: 29-Oct-02
Minor object
Description
Land revenue
Worker's welfare tax
Tax on profession, trades and callings
Detailed object
Description
No
B01401
Ordinary Collection
B01402
Development cess
B01403
Malkana
B01404
B01405
B01406
B01407
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
B01408
Rent from shops and other sites, nazul buildings and land
B01409
Others not elsewhere classified
B01410
B01411
Recovery from Pakistan atomic energy commission on account of resettlement of

displaced persons
Recovery on account of survey and settlement charges
B01412
Recovery for maintenance of boundaries and pillars
B01413
Fees for consolidation of holdings
B01414
Tirni grazing dues
B01415
Collection fee on the dues recovered as arrears of land revenue through revenue
agencies
B01416
Revenue talbana
B01417
Mutation fee
B01418
Copying and inspection fees of Patwaries record
B01419
Copying fees for the preparation of produce statement and five yearly abstracts of
yield
B01420
Examination fee from Naib Tehsildars and patwaries
B01421
B01422
Collection of payments for service rendered
B01423
Portion of Land Revenue transferred to irrigation
B01501
Ordinary collections
B01502
Contribution under companies profits (workers participation) Act 1968
B01570
Other Collection
B01601
Ordinary collection
B01602
Foreign air travel
B01603
Deduction at source
B01670
Other Collection
Capital value tax on immovable property B01701
Urban
B01702
B01770
Rural
Others
20 of 74
Object Element
No
Element
Description
No
Major object
Description
No
B018
B019
B02
Indirect taxes
B020
B021
B022
B023
Minor object
Description
Capital value tax on movable property
Other direct taxes
Sea customs
Land customs
Customs Surcharge
Detailed object
Description
No
B01801
Motor vehicles
B01870
Others
B01901
Federal education fee tax
B01902
Corporate Asset Tax
B01903
Capital Gains Tax
B01970
Others
B02001
B02002
B02003
B02004
Imports
Exports
Export duty on cotton
Others
B02070
B02101
Imports
B02102
Exports
B02103
Export duty on cotton
B02104
B02170
Others
B02201
Surcharge-Iqra
B02270
Others
Sales tax
Sales tax on imports (B02301-20)

B02301
Ordinary collection
B02302
Others Collections
B02303

Sales tax on exports (B02321-40)
B02321
Ordinary collection
B02322
B02323
Other Collections
Sales tax on goods liable to federal excise (B02341-60)

B02341
Ordinary collection
B02342
Other Collections
B02343
Sales tax on goods not liable to federal excise (B02361-80)
Issued: 29-Oct-02
21 of 74
B02361
Ordinary collection
B02362
Other Collections
B02363
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
Detailed object
Description
No
Sales tax paid by dealers (B02381-99)
B024
B02381
Ordinary collection
B02382
Other Collections
B02383
Federal excise
POL (B02401-10)
B02401
Motor spirit
B02402
Diesel
B02403
Furnace Oil
B02404
Asphalt
B02405
Lubricating Oil
B02406
Kerosene Oil
B02407
Others
B02408

Chemicals (B02411-25)
B02411
Rubber
B02412
Plastic goods
B02413
Soda ash
B02414
Vegetable non essential oils
B02415
Paint varnish all types
B02416
Soap and detergent all types
B02417
Fertilizer
B02418
Footwear, polishes all types
B02419
Cosmetics and other toiletries
B02420
Others
B02421
Share of net proceeds assigned to provinces.

Manufacturing goods (B02426-40)
Issued: 29-Oct-02
22 of 74
B02426
Batteries
B02427
Glass and glassware
B02428
Playing, recording and reproducing machines
B02429
Cassettes and Records
B02430
Matches
B02431
Tyre and Tubes
B02432
Jutes goods
B02433
Leather products
B02434
Silver and silver wares
B02435
Paper and paper products all types
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
Detailed object
Description
No
B02436
Cement
B02437
Raw material/Parts/Components imported at concessionaire rates
B02438
Others
B02439
Share of net proceeds assigned to provincesSteel Products Electrical and Miscellaneous (B02441-55)
B02441
Gas apparatus and appliances
B02442
Steel ingots
B02443
Mild steel products
B02444
Wires and cables
B02445
Stainless steel products
B02446
Electric fans &parts
B02447
Electric bulbs and tubes
B02448
Others
B02449
Share of net proceeds assigned to provincesFabrics, all types(02456-70)
B02456
Cotton yarn
B02457
Man made Fiber and yarn
B02458
Cotton Cloth
B02459
Rayon and artificial silk cloth
B02460
Wooden cloth
B02461
Carpet &manmade ruge
B02462
Others
B02463

Food & Beverages(B02471-80)
B02471
Sugar all types
B02472
Canned food &vegetable products all type
B02473
Tea
B02474
Salt local and imported
B02475
Coffee
B02476
Others
B02477

Others (B02581-90)
Issued: 29-Oct-02
23 of 74
B02481
Tobacco all sort
B02482
Advertisement
B02483
Betel net
B02484
Furniture, fitting and fixtures
B02485
Others
Object Element
No
Issued: 29-Oct-02
Element
Description
No
Major object
Description
No
Minor object
Description
24 of 74
No
B02486
Detailed object
Description
Object Element
No
Element
Description
No
Major object
Description
No
B025
B026
Minor object
Description
Federal excise on Natural gas
Detailed object
Description
No
B02501
Receipts on account of federal excise and excise duty on natural gas
B02502
Share of net proceeds on excise duty on natural gas etc.
B02503
Net proceeds on excise duty on natural gas assign to provinces.
B02504
Net proceeds of royalty on natural gas etc transferred to provinces
Provincial excise
Spirit and Fermented products(B02601-10)

B02601
Malt Liquors-Duty on bear Manufactured Pakistan
B02602
Foreign Liquors-Duty on Spirits manufactured in Pakistan and classed as foreign

spirits
B02603
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
License Fee for commercial spirits
B02612
License Fee for denatured spirits
B02613
Permit Fee for denatured spirits

Others (B02621-99)
B027
Issued: 29-Oct-02
B02621
Duty on spirit used in the manufacture of medicine and on rectified spirits and
absolute alcohol used for medicine purposes
B02622
Receipts from distilleries
B02623
Collection of payments for services rendered
B02624
Sale proceeds of opium tablets
B02625
Fines, confiscation and miscellaneous
B02626
Tax on bank cheques
B02627
Tax on advertisements
B02628
Others
Stamp Duty
Non Judicial (B02701-30)
25 of 74
B02701
B02702
Sale of stamps
On bills of echange, cheques and other commercial documents
B02703
Receipt on account of stamp duties leveid under Supplementary Tax Orinance, 1957
B02704
Other non judicial sale and general stamps
B02705
B02706
Duty recovered under rules 10 &11 of Pakistan stamp rules 1925

Duty documents voluntarily brought for adjudication under section 31 of Act II 1899
B02707
Duty on other immersing documents
B02708
Fines and penalties
B02709
Consular Fees
B02710
On transfer of property rights
B02711
On declaration of newspapers/periodicals/printing press
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
B02730
Detailed object
Description
Others
Judicial (B02731-99)
B028
B02731
Sale of stamps
B02732
Court fees
B02733
Record room receipts
B02734
Court fees realized in stamps
B02735
Fines and penalties
B02770
Others
B02801
Receipts under Motor Vehicles Act (B02801-10)

Fee for registrations
B02802
Fee for Miscellaneous receipts
B02803
Receipt under Provincial Motor Vehicle Taxation act
B02804
Receipt from bus and truck services
B02805
Tax on luxury vehicles levied under Finance Act, 1997
Motor vehicles
Other receipts (B02811-99)
B029
Sale of Opium
B030
Other Indirect Taxes
B02811
B02812
Other receipts on account of motor vehicles fitness certificates

Other receipt on account of vehicles route permit fee
B02901
B02902
B02903
B02904
Sale proceeds of excise opium

Sale proceeds of medicinal opium
Sale proceeds of alkaloids
Others
Entertainment tax (B03001-20)
B03001
Duty recovered by sale of stamp.
B03002
Duty recovered otherwise than by sale of stamps.
B03003
Fines and penalties
B03004
Tax on cinemas
B03005
Tax on video trade

Cess-all types (B03021-30)
B03021
Education Cess
B03022
Historical Mosques Cess
B03023
Betterment Cess
B03024
Development Cess on hotels
B03025
Development Cess on sugar can
B03026
Cess on tickets issued for admission to cinema houses under section 8 of Finance
Ordinance V111969
Electricity (B03031-40)
Issued: 29-Oct-02
26 of 74
B03031
Fee payable under electricity rules
B03032
Fee payable under cinema tograph Act and Ruleselectricity rules
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
B03033
Detailed object
Description
Fee payable for the grant of certificates of competency to supervisor and licenses to
electrical contractors
B03034
Electricity duty current receipt(WAPDA)
B03035
Miscellaneous receipts fee

Surcharges (B03041-50)
B03041
Petroleum
B03042
Natural Gas
B03043
Fertilizer
B03044
Net proceeds from surcharge on gas assigned to provinces

Others, all types (B03051-99)
Issued: 29-Oct-02
27 of 74
B03051
Paddy husking tax
B03052
Receipts from sale of tobacco dealers license forms
B03053
Fees for registration of real estates agencies
B03054
Fines and penalties
B03055
Cotton fee
B03056
Tax on hotels levied under finance act 1965
B03057
Betting tax
B03058
Coal development cess
B03059
B03060
B03061
B03062
B03063
B03064
B03065
B03066
B03067
B03068
B03069
B03070
B03071
B03072
B03073
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)
Object Element
Element
Description
No
C
Non-Tax Revenue
No
C01
Major object
Description
Minor object
Description
No
Income from Property and Enterprise C010
C011
Profits
C01001
Railway
C01002
C01003
C01004
C01005
C01006
C01007
C01070
Pakistan post office

Irrigation
Opium
Salt
Electricity
State trading
Others
C01101
C01102
C01103
C01104
C01105
State Trading Wheat(C01101-10)

Sale proceeds of wheat
Federal subsidy on wheat
Provincial subsidy on wheat
Recoveries of incidentals charges
Wheat receipts -others
C01111
C01112
C01113
C01114
C01115
State Trading Fertilizer (C01111-20)

Sale proceeds of fertilizer
Federal subsidy on fertilizer
Provincial subsidy on fertilizer
Other receipts
State Trading Schemes
C01125
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
C01141
C01142
C01143
C01144
C01145
State Trading Coal stores (C01141-60)

Sale proceeds of coal
Federal subsidy on coal
Provincial subsidy on coal
Cool receipts-other
C01121
C01122
C01123
C01124
C012
Issued: 29-Oct-02
Interest Domestic Loans
Interest on loans and advances to

provinces
27 of 74
Detailed object
Description
No
C01201
C01202
C01203
C01204
Punjab
Sindh
NWFP
Balochistan
C01205
Interest Foreign Loans

Punjab
260990398.xlsNon Tax Revenue
Object Element
No
Element
Description
No
Major object
Description
No
C013
C014
Minor object
Description
Detailed object
Description
No
C01206
C01207
C01208
Sindh
NWFP
Balochistan
C01205
C01206
C01207
C01208
Interest US-aid local currency Loans

Punjab
Sindh
NWFP
Balochistan
C01209
C01210
C01211
C01212
Interest German Loans

Punjab
Sindh
NWFP
Balochistan
Interest on Loans to Dist. Govt./TMAs
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
C01311
C01312
C01313
C01314
C01315
C01316
C01317
C01318
C01319
C01320
C01321
C01322
C01323
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)
Interest on loans and advances to

Financial Institutes
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)
Issued: 29-Oct-02
28 of 74
Object Element
No
Element
Description
No
Major object
Description
No
C015
C016
C017
Issued: 29-Oct-02
Minor object
Description
No
C01411
C01412
C01413
C01414
C01415
Interest on loans and advances to Nonfinancial Institutes
Interest on Loans &advances to Govt.

Servant
Interest on loan & advances-other to

private sector
29 of 74
Detailed object
Description
Agricultural Bank of Pakistan
Pakistan Industrial Credit and investment Corporation
Industrial Development Bank of Pakistan
National Development Finance Corporation
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
C01516
C01517
C01518
C01519
C01520
C01521
C01522
C01523
C01524
C01525
C01526
C01527
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
C01601
House Building Advance
C01602
C01603
C01604
Motor Car Advance

Motor Cycle/Scooter advance
Cycle advance
C01701
Domestic Loans to Azad Kashmir Govt.
C01702
C01703
Foreign Loan to Azad Kashmir Govt.

Interest Regimental Loan
C01704
C01705
Interest Taccvi Loan to Zamindar

Taccvi Loan to Cultivator
Land Improvement Act 1883
Object Element
No
Element
Description
No
Major object
Description
No
C018
Minor object
Description
No
C01706
Interest on Loan -Others
C02
Receipts from civil administration

and other functions
C021
Dividends
General administration ReceiptsOrganisations of state
C01809
C01810
C01811
C01812
C01813
C01814
C01815
C01901
Dividends from government investments (financial institutions)
C01902
Dividends from government investments (non financial institutions)
C01903
Others
C02101
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
C02102
C02103
C02104
C02105
C02106
C02107
C02108
C02109
C02110
C02111
C02112
C02113
C02114
C02115
C02116
C02117
C02118
Issued: 29-Oct-02
30 of 74
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
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
C01801
C01802
C01803
C01804
C01805
C01806
C01807
C01808
C019
Detailed object
Description
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
Object Element
No
Issued: 29-Oct-02
Element
Description
No
Major object
Description
No
Minor object
Description
31 of 74
No
C02119
C02120
C02121
C02122
C02123
C02124
C02125
C02126
Detailed object
Description
Veterinary
Cooperation
Industries
Mines,Oilfield & Minerals
Public Works Dept.
Recoveries of Overpayments
Collection of payment for Service Rendered
Others
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
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)
C02201
C02202
C02203
C02204
C02205
C02206
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
Issued: 29-Oct-02
32 of 74
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
Object Element
No
Element
Description
No
Major object
Description
No
C023
C024
C025
Issued: 29-Oct-02
Minor object
Description
General administration-Receipts
Economic Regulation
General administration ReceiptsStatistics
Value of Allama Iqbal Centenary commemorative coins

Value of old currency notes assumed to be no longer in circulation
C02224
C02225
C02226
Value of unclaimed currency notes

Fines and forfeitures under the foreign exchange regulation act
Currency others
C02231
C02232
C02233
C02234
Receipts of fiscal administration-Mint (C02231-40)

Fee for mintage of foreign coins act
Profit from circulation of small coins
Assay Fees
Others
C02241
C02242
Receipts in aid of super annuation (C02241-50)

Contribution of pension and gratuities
Receipt under Federal Government (B1 & 2) Provident Fund Rules
C02243
Others
C02301
Fee for deposits and Registration of Trade Marks
C02302
C02303
C02304
C02305
C02306
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
C02370
Others
C02401
Sale of census publication
C02470
Others
Defence services receipts
33 of 74
Detailed object
Description
No
C02222
C02223
Defense Service Effective(C02501-20)

C02501
C02502
C02503
C02504
C02505
C02506
Fighting forces
Administrative services
Military Farms
General Headquarters
Purchase & sale of stores equipment and animals
Transportation, conservancy, hot weather establishment and others
C02507
C02508
C02509
C02510
C02511
Other services of armed forces

Military Engineering Services
Auxiliary and territorial Forces
Air force
Pakistan Navy Receipts on certain measures of Inter-services nature
C02512
Ordinance & clothing Factories

Object Element
No
Element
Description
No
Major object
Description
No
C026
Minor object
Description
Procurement, research & Product Development
C02521
C02522
C02523
Defense Service Non-effective(C02521-30)

Army Receipts
Air Force Receipts
Pakistan Navy Receipts
C02601
C02602
C02603
C02604
C02605
C02606
C02607
C02608
C02609
C02610
C02611
C02612
C02613
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
Collection of the payments
Collection of the payments of service rendered
Others
C02621
C02622
C02623
C02624
C02625
Frontier Watch and Ward(C02621-30)

Frontier Constabulary and militia receipts
Receipt in Northern Areas
Federally administered Tribal Areas
Others
Law and order receipts
C02635
C02636
C02637
C02638
C02639
C02640
C02641
C02642
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
Others
C02646
C02647
C02648
C02649
Provincial boarder force(C02646-55)

Cash receipt under Arms Act
Fees, fines and forfeitures
C02631
C02632
C02633
C02634
Issued: 29-Oct-02
34 of 74
Detailed object
Description
No
C02513
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
C02650
Issued: 29-Oct-02
C02658
C02659
C02660
C02661
C02666
C02667
C02668
C02669
Civil defense(C02666-75)
Ordinary receipts
Reimbursement by Federal Government
Fines realization
Others
C02676
C02677
Sale proceeds of unclaimed and escheated property

Other receipts
C02701
C02702
C02703
C02704
C02705
C02706
Works-Building (C02701-10)
Building Rent
Receipts form workshops
Recoveries of expenditure
Others
C02711
C02712
C02713
C02714
C02715
C02716
Works-Communications(C02711-20)
Building Rent
Tolls on roads and bridges
Others
C02721
C02722
C02723
C02724
C02725
C02726
Public Health(C02721-30)
Sale proceeds of sera and vaccines
Contributions
Income from endowments
Others
C02731
C02732
C02733
C02734
Scientific research and survey(C02731-40)

Survey of Pakistan
Others
Community services receipts
35 of 74
Others
Jails(C02656-65)
Sale proceeds of articles manufactured in jail
Value of supplies made by Factory Department to Maintenance
Department in jail
Income from hired convicts
Others
C02656
C02657
C027
Detailed object
Description
Object Element
No
Element
Description
No
Major object
Description
No
C028
Minor object
Description
No
C02741
C02742
C02743
Receipt of Pakistan National Centre

Fire Services
Others
C02801
C02802
C02803
C02804
C02805
C02806
C02807
C02808
C02809
C02810
C02811
C02812
C02813
C02814
C02815
Education(C02801-20)
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
C02816
C02817
C02818
Archaeology
Receipts from Museums
Others
Social services
C02821
C02822
C02823
C02824
C02825
C02826
C02827
C02828
C02829
C02830
C02831
C02832
C02833
C02834
C02835
C02836
C02837
C02838
Issued: 29-Oct-02
36 of 74
Detailed object
Description
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
Object Element
No
Element
Description
No
C03
Major object
Description
Miscellaneous receipts
No
C031
Minor object
Description
Economic services receipts

Agriculture
No
C02839
C02840
C02841
Health fees for medical examination

Health Fees realized on account of Registration of Private,
Clinics ,Labortries, X Ray Clinics
Health other receipts
C02846
C02847
C02848
C02849
C02850
C02851
Manpower Management(C02846-60)
Emigration fees
Fees for registration of Trade Union under Act of 1926
Receipts of the Manpower and Employment Organization
Receipts under the Factories Act 1940
Receipts under the West Pakistan Ordinance 1969
Others
C02861
C02862
C02863
C02864
C02865
C02866
Housing and Physical Planning(C02861-70)

Sale of Plots
Sale of Building
Income from Satellite Town Scheme
Others
C02871
C02872
C02873
Social Security and Social Welfare Measures(C02871-80)

Receipts under the Wild Birds &Wild Animals Protection Act
Others
C02881
Receipts of Afghan Refugees

Food (C03101-15)
Food&
C03101
C03102
C03103
C03104
C03116
C03117
C03118
C03119
C03120
C03121
C03122
C03123
C03124
C03125
C03126
C03127
Issued: 29-Oct-02
37 of 74
Detailed object
Description
Receipts of the Federal Food Departments

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
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
C03128
C03129
C03130
C03131
C03132
C03133
C03134
C03135
C03136
C032
C033

& Animal Husbandry
C03201
C03202
C03203
C03204
C03205
Ordinary receipts
Grants made by the Agricultural Research Council
Others
C03221
C03222
C03223
C03224
C03225
C03226
C03227
C03228
C03229
C03230
C03231
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
Others
C03301
C03302
C03303
C03304
C03305
C03306
C03307
Issued: 29-Oct-02
38 of 74
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
Agriculture other
Fisheries (C03201-20)
Fisheries
Forest
Detailed object
Description
Timber and other Produce removed from the Forest by Government

Agencies-Timber
Agencies-Firewood and Charcoal
-Brush wood, Chips and Stumps
Rosin
Planting stump, seeds, Mazri, Palm, Grass other than Fodder etc
Seculture Receipts
Timber and other Produce removed from the Forest by Consumer or
purchasers-Timber
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
No
C03308
C03309
C03310
C03311
C03312
C03313
C03314
C03315
C03316
C03317
C03318
C03319
C03320
C03321
C03322
C03323
C03324
C03325
C03326
C03327
C03328
C03329
C03370
C034
39 of 74

purchasers-Firewood and Charcoal
purchasers-Brush wood, Chips and Stumps
purchasers-Grazing & Fodder Grass
purchasers-Honey, herbs and Medicinal Plants
purchasers-For Plants ,Stumps ,seeds Mazri, palm, grass other than
fodder etc.
Drift and waif wood and confiscated forest produce-Drift wood
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
Other receipts
Cooperation (C03401-30)

Cooperation, Irrigation & Embankmentdrainage-works
C03401
C03402
C03403
Issued: 29-Oct-02
Detailed object
Description
C03404
C03405
C03406
Audit fees
Income from Pak-German Demonstration Farm
Recoveries from other Provincial Govt. on account of training in
Cooperative Training Institutes
Other
C03431
C03432
C03433
C03434
Irrigation Works (C03431-60)

Direct receipts on account of water rates
Direct receipts on account of sale of water
Recoveries of expenditures
Others
Object Element
No
Element
Description
No
Major object
Description
No
C035
Minor object
Description
No
C03461
C03462
C03463
C03464
C03465
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
Other
C03501
C03502
C03503
Fuel and Power (C03501-5)

Fees for Petroleum products
Others
Economic services receipts Others
C03508
Industrial and Mineral Resources(C03506-10)

Industrial Safety -Explosives Department
Receipts under Excise Duty on Minerals (Labour) Welfare) Act
1967
Others
C03511
C03512
C03513
C03514
C03515
C03516
C03517
C03518
C03519
C03520
C03521
C03522
C03523
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
Other
C03526
C03527
C03528
C03529
C03530
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
C03506
C03507
C03531
C03532
C03533
C03534
C03535
C03536
Issued: 29-Oct-02
40 of 74
Detailed object
Description
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
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
Receipts of the Pakistan Standard Institutes

Others
C03541
C03542
C03543
C03544
C03545
C03546
C03547
C03548
C03549
Industries (C03541-50)
Industries receipts
Cottage Industries
Stores purchases
Fees of Inspection of boilers
Fees under Partnership Act 1932
Metal Research and Development Centre
Others
C03551
C03552
C03553
Transport and Communication (C03551-55)

Aviation receipts
Aviation -Recoveries of overpayments
Others
C03556
Ports and Pilotage (C03556-70)

Receipts from Management and upkeep of Ports and Rivers Dues
C03557
C03560
C03561
C03562
C03563
C03564
C03565
C03566
C03567
Receipts from Management and upkeep of Ports of PilotagePilotage receipts and Rivers Dues
Receipts from Management and upkeep of Ports of PilotagePilotage 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
Others
C03571
C03572
C03573
C03574
Lighthouses and Lightships (C03571-80)

Light dues
Contributions
Others
C03581
C03582
Pakistan Post Office Department (C03581-90)

Post Office Receipts
Others
C03558
C03559
Issued: 29-Oct-02
41 of 74
Detailed object
Description
No
C03537
C03538
C03539
C03540
Object Element
No
Element
Description
No
Major object
Description
Minor object
Description
No
C036
Grants
No
C03591
C03592
Railways (C03591-99)
Railway Revenues Receipts
Other Receipts
C03601
C03602
Foreign grants-development grants from foreign governments

Foreign grants-non development grants from foreign governments
C03603
Other grants from federal government-development grants from

federal government
Other grants from federal government-non development grants from
federal government
C03604
C037
Extraordinary receipts
C03701
C03702
C03703
C03705
C03706
C03707
C03708
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
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
C03711
C03712
C03713
Sale of agricultural machinery (C03711-20)

Sale of Tractor
Sale of Threshers
Sale of Machinery & Equipments
C03704
C03721
C03722
C03723
C03724
C03725
C038
Others
C03801
C03802
C03803
C03804
C03805
C03806
C03807
C03808
C03809
C03810
Issued: 29-Oct-02
42 of 74
Detailed object
Description
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
Object Element
No
Element
Description
No
Major object
Description
No
Minor object
Description
Sugarcane development cess

Other receipt -Gain by exchange on remittance abroad
Other receipt -Fees realized under the Import & Export Act 1950
C03814
C03815
Other receipts-Sale proceeds of export guides

Other receipts-Collection charges of sugarcane Development cess
C03816
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
Subsidy payments by I.M.F under Supplementary Financing Facility
C03817
C03818
C03819
C03820
C03821
C03822
C03823
C03824
C03825
C03826
C03827
C03828
C03829
C03830
C03831
C03832
C03833
C03834
C03835
C03836
C03837
C03838
C03839
C03840
C03841
C03842
C03843
C03844
C03845
C03846
C03847
C03848
C03870
Issued: 29-Oct-02
43 of 74
Detailed object
Description
No
C03811
C03812
C03813
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
zx
Page 44
zx
Page 45
zx
Page 46
zx
Page 47
zx
Page 48
zx
Page 49
zx
as
Page 50
Object Element
Element
Description
No
E
Capital receipts
No
E01
Major object
Description
Recoveries of investment
No
E011
E012
E013
Issued: 29-Oct-02
Minor object
Description
Detailed object
Description
No
Irrigation receipts
E01101
E01102
E01103
E01104
E01105
E01106
E01107
E01108
E01109
E01110
E01111
Water Rates
Water Supply to Towns
Sale of Water
Plantations
Other canal produce
Water Power
Rents
Fines
Receipts from workshop
Others
E01201
E01202
E01203
Wheat (E01201-10)
Federal
Provincial
Others
E01211
E01212
E01213
Medical stores (E01211-20)

Federal
Provincial
Others
E01221
E01222
E01223
Fertilizer (E01221-40)
Federal
Provincial
Others
E01241
E01242
E01243
Coal (E01241-50)
Federal
Provincial
Others
E01271
E01272
E01273
E01274
E01275
Others (E01271-90)
Sale proceeds of newsprint
Newsprint receipts-other
Sale proceeds of diplomatic cars
Other diplomatic cars receipts
Other state trading schemes receipts
State trading schemes Receipts
Investment Receipts
43 of 74
E01301
E01302
E01303
Federal/provincial investment (financial)

Federal/provincial investment (non-financial)
Federal Government Investment in Railway through cash releases
(non-financial)
260990398.xlsCapital Receipts
Object Element
No
Element
Description
No
E02
E03
Issued: 29-Oct-02
Major object
Description
Recoveries of Loan and Advances
Debt
No
Minor object
Description
Detailed object
Description
No
E014
Works receipts
E01401
Receipts and recoveries of investment
E015
Privatization Receipts
E01501
E01502
Proceeds from major units

Proceeds from minor units
E021
From Provinces
E02101
E02102
E02103
E02104
E02120
Domestic loans
Foreign Loans
US-aid local currency Loans
German Loans
Others
E022
From Dist. Govt./TMAs
E02201
E02202
E02220
Domestic loans
Foreign Loans
Others
E023
From Financial Institutes
E02301
E02302
E02320
Domestic loans
Foreign Loans
Others
E024
From Non-financial Institutes
E02401
E02402
E02403
E02404
E02420
Domestic loans
Foreign Loans
Interest German Counterpart Fund-Wapda Power Wind
Interest OPEC Special Loan -Wapda Power Wind
Others
E025
From government servants
E02501
E02502
E02503
E02504
E02550
House building advance

Motor car advance
Motor cycle/Scooter advance
Cycle Advance
Others
E026
From private sector
E02601
E02602
E02620
Taccavi loans to zamindars

To Cultivators
Others
E027
From others
E02701
E02702
E02703
E02704
E02705
Domestic loans
Foreign loans
Regimental loans
Canteen stores loan
Repayment loans by other countries
E031
Permanent Debt-Domestic
E03101
E03102
Permanent Debt-Direct
Permanent Debt-Received from Federal Government
44 of 74
Object Element
No
Issued: 29-Oct-02
Element
Description
No
Major object
Description
No
Minor object
Description
No
Detailed object
Description
E032
Floating debt
E03201
E03202
E03270
Treasury bills
Cash credit accommodation
Others
E033
Permanent Debt-Foreign
E03301
E03302
Permanent Debt (Foreign)-direct

Permanent Debt (Foreign)-received from federal government
45 of 74
Object Element
Element
No
F
Description
Assets
Major object
No
F01
Description
Cash and Bank Balances
Minor object
No
F011
F012
Description
Balance with SBP
Other Account
Detailed object
No
Non food Account
F01102
F01103
F01104
F01105
F01106
Food Account
Railways Account
Fertiliser Account
Pakistan Railways Special Account
Government Deposit A/c No.XII(Escrew A/c)
F01107
National Debt Retirement Account
F01201
Held in special Deposit Account under

American Aid Programme
Deposits under other Commodity loan
U.S. Disbursing Officer Account
F01202
F01203
F013
F02
Issued: 29-Oct-02
Receivable
Adhoc Treasury Bills created
Description
F01101
F01301
F01302
F01303
F01304
For replenishment of Cash Balances

Special Adhoc Treasury Bills created for loan
to former East Pakistan Government
Pakistan Railways
IMF Account
F014
Cash Balances
F01401
F01402
F01403
Cash balances with Treasuries

Remittances in Transit
Petty Cash
F021
Loans and Advances
F02101
F02102
F02103
F02104
F02105
F02106
F02107
F02108
F02109
F02110
F02111
F02112
F02113
F02114
F02115
F02116
F02117
F02118
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
46 of 74
260990398.xlsAssets
Object Element
Element
No
Issued: 29-Oct-02
Description
Major object
Minor object
No
F03
Description
Physical Assets
No
F031
Description
Physical Assets
F04
Investments
F041
F05
Other Assets
Detailed object
No
Description
F03101
F03102
F03103
F03104
F03105
F03106
F03107
Land and Buildings

Vehicles
Plant & Machinery
Furniture & Fittings
Livestock
Roads, highways and bridges
Office / Computer Equipment
Investments
F04101
F04102
Deposits and Reserves

Investment Deposit Accounts
F051
Other Assets
F05101
Other Current Assets
F052
Control Account
F05201
Adjusting Account
47 of 74
260990398.xlsAssets
Object Element
Element
No
G
Description
Liabilities
Major object
No
G01
G02
Description
Current Liabilities
Loans
Minor object
No
G011
Issued: 29-Oct-02
Cheque Clearing Account
No
Description
G01101
Non food Account
G01102
G01103
G01104
G01105
G01106
Food Account
Railways Account
Fertiliser Account
Government Deposit A/c No.XII(Escrew A/c)
Social Action Programme
G012
Others
G01201
Outstanding Commitments
G021
Domestic
G02101
Loans-Domestic (Permanent)
G02102
G02103
G02104
Loans-Domestic (Floating)
Loans-Domestic (Others)
Others
G02201
Loan Foreign
G03101
G03102
Provident Fund
Saving Accounts, savings and Deposits certificates
G03103
G03104
G03105
G03106
G03107
G03108
Annuities and other Funds

Benevolent Fund
Mint Account
Deposits & Reserves - Interest Bearing
Deposits & Reserves - Non Interest Bearing
Group Insurance
G022
G03
Description
Detailed object
Foreign
Deferred Liabilities
G04
Other Liabilities
G04101
Pension Fund Liability
G05
Control Accounts
G05101
G05102
G05103
Exchange Account
Adjusting Account
Suspense Account
48 of 74
260990398.xlsLiabilities
Object Element
Element
No
H
Description
Major object
No
Description
Minor object
No
Equity
Description
Detailed object
No
H01101
H01102
H01103
H01104
Issued: 29-Oct-02
49 of 74
Description
Residual Equity
Suspense Loss Account
Unrecovered Losses
Gain and loss on Foreign Exchange
260990398.xlsEquity
Fund Element
Fund
Source
No.
Description
Consolidated Fund
Public Account
Issued: 29-Oct-02
No.
Sub-Fund
Description
No.
50 of 74
Description
Budget Grant/Public Account

No.
260990398.xlsCon Fund
Budget Grant/Public Account

Description
Issued: 29-Oct-02
51 of 74
260990398.xlsCon Fund
Fund Element (Consolidated Fund)

Fund
No.
C
Description
Consolidated Fund
Issued: 29-Oct-02
Source
No.
Sub-Fund
No.
Description
Capital
Voted current expenditure
Revenue
Voted development expenditure
Voted capital expenditure
Charged current expenditure
Charged development expenditure
Charged capital expenditure
51 of 74
Budget Grant
No.
Description
Grant number would be allocated as per the
codes provided in the Budget Book
260990398.xlsFund Code
Fund Element (Trust Account)

Fund
No
P
Description
Public a/c
Sub Fund
No
P21
Major Head
Description
Trust a/c - Fund
No
P211
P212
Description
Provident Fund
Benevolent Fund
Minor head
No
P21101
Indian civil service provident fund
P21102
P21103
Indian civil service (NEM) provident fund

General provident fund (civil)
P21104
P21105
General provident fund (defence)

General provident fund (foreign affairs)
P21106
P21107
General provident fund (forest)

General provident fund (food wing)
P21108
P21109
P21110
General provident fund (GSP)

General provident fund (mint)
General provident fund (national savings)
P21111
P21112
General provident fund (Pakistan PWD)

General provident fund (PPO)
P21113
P21114
General provident fund (T&T)

General provident fund (railway)
P21115
P21116
State railway provident institution

Defence savings provident fund (railway)
P21117
P21118
Contributory (transferred) railway (personnel) provident fund

Defence services officers provident fund
P21119
P21120
Provident fund (MES)

Provident fund (armed forces personnel)
P21121
P21122
P21123
Provident fund (AKRF officers)

Provident fund (AKRF personnel)
Contributory provident fund
P21124
P21125
Other miscellaneous provident fund

Unclaimed deposits in defence services officer's provident fund
P21126
P21127
Unclaimed deposits in the general provident fund

Unclaimed deposits in the contributory provident fund
P21128
P21129
Unclaimed deposits in other miscellaneous provident funds

Provident fund advance to government servants (b1-2)
P21201
P21202
Punjab benevolent Fund

Federal government employees benevolent fund (civil)
P21203
P21204
P21205
Federal government employees benevolent fund (defence)
P21206
Issued: 29-Oct-02
52 of 74
Description
Federal government employees benevolent fund (telegraph and

telephone)
Federal government employees benevolent fund (Pakistan post
office)
Federal government employees benevolent fund (Pakistan pwd)
260990398.xlsPublic account(trust)

Fund
No
Description
Sub Fund
No
Major Head
Description
No
P213
P214
P215
P22
Issued: 29-Oct-02
Trust a/c - Post Office
P221
Description
Welfare funds
Insurance fund
Relief funds
Accounts of Pakistan post office
53 of 74
Minor head
No
Description
P21207
Federal government employees benevolent fund (foreign affairs)
P21208
P21209
Federal government employees benevolent fund (food wing)

Federal government employees benevolent fund (national savings)
P21210
P21211
Federal government employees benevolent fund (mint)

Federal government employees benevolent fund (forest)
P21212
P21213
Federal government employees benevolent fund (GSP)

Railway employees benevolent fund (railways)
P21214
P21301
Provincial government employees benevolent fund

Staff welfare fund (customs and excise)
P21302
P21303
Staff welfare fund (income tax)

Staff welfare fund (FPSS)
P21304
P21305
P21306
Workers welfare fund

Mines labour housing general welfare fund
Coal mines labour welfare fund
P21307
P21401
Endowment fund for welfare of men of letters
P21402
Federal government employees group insurance fund (Pakistan

public
department)
Federalworks
government
employees group insurance fund (foreign
affairs)
P21403
Federal government employees group insurance fund (food wing)
P21404
P21405
Federal government employees group insurance fund (national

savings)
Federal government employees group insurance fund (mint)
P21406
P21407
Federal government employees group insurance fund (forest)

Federal government employees group insurance fund (GSP)
P21408
P21409
Provincial government employees group insurance fund

Federal government employees group insurance fund (civil)
P21410
P21501
Federal government employees group insurance fund (defence)

President's mian Amiruddin himayat-e-islam fund 1986
P21502
P21503
Deposits of badshahi mosque cess fund

Tajweed-ul-quran trust azad-kashmir
P22101
P22102
P22103
Post office renewal reserve fund

Pakistan post office welfare fund
Pakistan post office improvement fund
P22104
P22105
Federal government employees group insurance fund (Pakistan post

office)
Pakistan post office trust interest accounts

Fund
No
Description
Sub Fund
No
P23
P24
Issued: 29-Oct-02
Major Head
Description
Trust a/c - Railways
Trust a/c - T&T
No
P231
P241
Description
Accounts of railways
Accounts of Telegraph and telephone
54 of 74
Minor head
No
Description
P22106
Pakistan post office miscellaneous
P22107
P22108
Pakistan post office cheques

Permanent advances (Pakistan post office)
P22109
P22110
OB advances (Pakistan post office)

Account with the government of India (Pakistan post office)
P22111
P22112
East Pakistan suspense post office

Transfer between post office officers
P22113
P23101
In-land money orders of Pakistan post office
P23102
Foreign loans/credits on replacement account railways
P23103
P23104
Railway employees group insurance fund (railways)

Account with the bank-i-milli Iran (railways)
P23105
P23106
Suspense account railways

State railway deposits
P23107
P23108
Railway divisional paymaster account

Railway wages account
P23109
P23110
P23111
Pre-audit cheques (railway)

Account with the government of India (railway)
East Pakistan suspense railway
P23112
P23113
Transfer within the same railway

Railway remittances into state bank/national bank of Pakistan
P23114
P23115
State bank deposits-railway

OB advances (railway)
P23116
P23117
Permanent advances (railway)

Railway reserve fund
P23118
P23119
Railway improvement fund

Railway pension fund
P24101
P24102
P24103
Telegraph and telephone renewal reserve fund

Pakistan telegraph and telephone welfare fund
Pakistan telegraph and telephone improvement fund
P24104
P24105
Pakistan telegraph and telephone cash fund

Pakistan telegraph and telephone depreciation fund
P24106
P24107
Federal government employees group insurance fund (telegraph and

telephone)
Pakistan telegraph and telephone trunk call deposits
Foreign loans/credits on capital account (released by federal

government) railways

Fund
No
Description
Sub Fund
No
P25
Major Head
Description
Trust a/c - Other
No
P251
Description
Accounts of other departments
Minor head
No
P24108
Pakistan telegraph and telephone-miscellaneous
P24109
P24110
Permanent advances (Pakistan telegraph and telephone)

OB advances (Pakistan telegraph and telephone)
P24111
P24112
Telegraph and telephone remittances into bank

Civil departmental balances-Pakistan telegraph and telephone
P24113
P24114
State bank deposits-telegraph and telephone

Transfer between telegraph and telephone officers
P24115
P24116
East Pakistan suspense telegraph and telephone
P24117
Pakistan telegraph and telephone cheques
P25101
P25102
Pakistan PWD receipt and collection account

Foreign affairs receipt and collection account
P25103
P25104
Food wing receipt and collection account

Mint receipt and collection account
P25105
P25106
Pakistan public works department cheques

Deposit works of survey of Pakistan
P25107
P25108
P25109
Deposits of department of mineral development

Deposits of department of petroleum and minerals
Deposits of industries department
P25110
P25111
Deposits for the department of advertising films and publications

Food department deposits
Sanitary board fund
Public works/Pakistan PWD deposits
P25112
P25113
Issued: 29-Oct-02
55 of 74
Description
Account with the government of India (Pakistan telegraph and

telephone)
P25114
P25122
Supply and development department deposits
P25123
P25124
OB advances (Pakistan PWD)

OB advances (foreign affairs)
P25125
P25126
P25127
OB advances (food wing)

OB advances (national savings)
OB advances (mint)
P25128
P25129
OB advances (forest)
OB advances (GSP)
P25130
P25131
Transfer between forest officers

Transfer between MES officers
Permanent advances (Pakistan PWD)

Fund
No
Description
Sub Fund
No
Major Head
Description
No
P252
P253
Issued: 29-Oct-02
Description
Accounts of other entities
Other Deposits and reserves
56 of 74
Minor head
No
Description
P25132
Transfer between PW officers
P25201
P25202
Permanent advances (foreign affairs)

Permanent advances (food wing)
P25203
P25204
Permanent advances (national savings)

Permanent advances (mint)
P25205
P25206
Permanent advances (forest)

Permanent advances (GSP)
P25207
P25301
Suspense account mint

Light houses and lightships reserve fund
P25302
P25303
Sportsmen, artists and artisans endowment fund

Political agents deposits
P25304
Zakat collection account
Fund Element (Special Deposit)

Fund
No
P
Description
Public a/c
Sub Fund
No
P31
Description
Spl. Dep. - Investment
Major Head
No
P311
Description
Investment deposit accounts
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
P312
Other deposit account
P31123
P31124
P31201
P31202
P31203
P31204
P31205
P31206
P31207
Issued: 29-Oct-02
57 of 74
260990398.xlsPublic Account(Special Deposit)

Fund
No
Description
Sub Fund
No
Description
Major Head
No
Description
Detailed Head
No
P31208
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
Issued: 29-Oct-02
58 of 74

Fund
No
Description
Sub Fund
No
Description
Major Head
No
Description
Detailed Head
No
P31241
P31242
P31243
P31244
P31245
P31246
P31247
P31248
P31249
P31250
P31251
P31252
P31253
P31254
P32
Spl. Dep. - Fund
P321
Relief Funds
P31255
P31256
P32101
P32102
P32103
P32104
P32105
P32106
P32107
Issued: 29-Oct-02
59 of 74

Fund
No
Description
Sub Fund
No
Description
Major Head
No
Description
Detailed Head
No
P32108
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
Issued: 29-Oct-02
60 of 74

Fund
No
Description
Sub Fund
No
Description
Major Head
No
Description
Detailed Head
No
P32219
P323
P324
Economic fund
Development fund
P32301
P32302
P32303
P32304
P32305
P32306
P32307
P32308
P32309
P32401
P32402
P32403
P32404
Issued: 29-Oct-02
P325
Education and training fund
P326
Fund for cultural and heritage
61 of 74
P32405
P32406
P32407
P32408
P32409
P32410
P32411
P32501
P32502
P32503
P32504
P32505
P32506
P32507
P32508
P32601
P32602
P32603
P32604
P32605
P32606

Fund
No
Description
Sub Fund
No
Description
Major Head
No
Description
Detailed Head
No
P32607
P327
Other Funds
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
Issued: 29-Oct-02
62 of 74

Fund
No
Description
Sub Fund
No
P33
Description
Spl. Dep. - Grant
Major Head
No
P331
Description
Grant and aid
Detailed Head
No
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
Issued: 29-Oct-02
63 of 74

Fund
No
Description
Sub Fund
No
Description
Major Head
No
Description
Detailed Head
No
P33132
P33133
P33134
P33135
P33136
P33137
P33138
P33139
P33140
P33141
P33142
P33143
P33144
Issued: 29-Oct-02
64 of 74
it)
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
Issued: 29-Oct-02
65 of 74
it)
Detailed Head
Description
Deposits of coconut cess fund
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
Issued: 29-Oct-02
66 of 74
it)
Detailed Head
Description
Deposit account of foreign guaranteed loans
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
Issued: 29-Oct-02
67 of 74
it)
Detailed Head
Description
President's fund for flood relief 1978
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
68 of 74
it)
Detailed Head
Description
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
69 of 74
it)
Detailed Head
Description
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
70 of 74
it)
Detailed Head
Description
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
71 of 74
it)
Detailed Head
Description
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
72 of 74
Function Element
No
01
Major Function
Description
General Public Service
No
Minor Function
Description
Executive and legislative organs, financial and fiscal

011 affairs, external affairs
Detailed Function
Description
No
0111
Executive and Legislative Organs
Sub-Detailed Function
Description
No
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
01999
0112 Financial and Fiscal Affairs
011201
011202
011203
011204
011205
011206
011207
011208
011209
011210
011211
011250
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
0113 External Affairs
011301
011302
011303
011304
011305
011306
011320
Administration
Diplomatic and Consular Services
Other External Affairs Services Abroad
Information Services Abroad
Services to Islamic World
Other Regional Cooperation
Others
02900
04900
Issued: 29-Oct-02
012 Foreign economic aid
0121 Foreign economic aid
012101
012102
012120
Technical Assistance and Contributions

Foreign Trainees in Pakistan
Others
013 Public Debt Transactions
0131 Public Debt Transactions
013101
013102
Interest payments
Repayments of Debt
014 Transfers
0141 Transfers (inter-governmental)
014101
014102
014103
To provinces
To district governments
To TMAs (Tehsil,Town and Unions)
65 of 74
260990398.xlsFunction Element
d
r
e
s
e
a
r
c
h
Function Element
No
Major Function
Description
Minor Function
Description
No
Detailed Function
Description
No
Description
No
014110
Others
0142 Transfers (Others)
014201
014202
Transfer To financial institutions

Transfer To Non-financial institutions
0151 Personnel Services
015101
Establishment,Services,General Administration
0152 Planning Services
015201
015202
015220
Planning
Population Planning Administration
Others
0153 Statistics
015301
015302
015303
015320
Statistics
Population Census
Statistics Training
Others
0154 Other General Services
015401
015402
015403
015404
015405
015420
Centralized Supply
Centralized Purchase and Procurement
Centralized Printing and Publishing
Centralized Motor Vehicle Pool
Centralized Data Processing Services
Others
016 Basic Research
0161 Basic Research
016101
016102
016103
016120
Administration
Contributions to Scientific Societies
Donations to Scientific Societies
Others
017 Research and Development General Public Services
Research and Development General Public

0171 Services
018 Administration of General Public Services
0181 Administration of General Public Services
017101
017102
017120
018101
Atomic Energy
Industrial Research,Design and Testing
Others (Statistics research etc)
Voter Registration/elections
019 General public services not elsewhere defined
0191 General public services not elsewhere defined
019101
019102
019120
Administrative Training
Administrative Research
Others (Demarcation of Indo Pak Boundary etc)
021
0211 Defense Services (effective)

021101
Defence Affairs.
015 General Services
43900
02
Defense affairs and services
Military defense
0212
022 Civil Defense
Issued: 29-Oct-02
021201
0221 Civil Defence
66 of 74
a
l
a
n
d
o
t
h
e
r
Function Element
No
Major Function
Description
Minor Function
Description
No
023 Foreign military aid
Detailed Function
Description
No
Description
No
0231 Foreign military aid
023101
Foreign military aid
025 Defense administration
0251 Defense administration
025101
Secretariat (Ministry of Defense)
031
0311
031101
031102
031103
031120
Courts/Justice
Attorneys/Legal Services
Training
Others
024 R & D Defense
03
04
Public order and safety affairs
Economic Affairs
Issued: 29-Oct-02
Law Courts
Law Courts
032 Police
0321 Police
032101
032102
032103
032104
032105
032106
032107
032108
032109
032110
032111
032112
032113
032114
032150
Federal Police
Provincial Police
District Police
Motorway/Highway Police
Provincial Border Forces
Frontier Watch and Ward
Coast Guards
Economic Crime Investigation
Immigration and Passport
Narcotics Control Administration
Training
Police Laboratory
Other Civil Armed Forces
Anti-Terrorism
Others
033 Fire protection
0331 Fire protection
033101
033102
033103
033120
Administration
Operations
Training
Others
034 Prison administration and operation
0341 Prison administration and operation
034101
034102
034120
Jails and convict settlement

Training
Others (other places of detention and correction)
035 R & D Public order and safety
0351 R & D Public order and safety
035101
035102
035103
Police
Jails
Law/Justice
036 Administration of Public Order
0361 Administration
036101
Secretariat
041 General economic,commercial and labor affairs
0411 General Economic Affairs
041101
041102
Administration of Economic Affairs

Survey of Pakistan
041103
Anthropological, Archaeological and other Sociological Survey
67 of 74
s
o
c
i
o
l
o
g
i
c
a
l
s
u
r
v
e
y
Function Element
No
Major Function
Description
No
Minor Function
Description
Detailed Function
Description
No
0412 Commercial Affairs
042 Agriculture,Food,Irrigation,Forestry and Fishing
Issued: 29-Oct-02
041104
041105
041106
041150
Geological Survey
Marine / Biology / Zoology
Meteorology
Others
041201
041202
041203
041204
041205
041206
041207
041208
041209
041210
041211
041212
041213
041214
041250
Import and Export Control

Export Promotion
Cotton Trade Promotion
External Exhibitions and Fairs
Rice Export Promotion
Other Commercial Functions
Regulation of Insurance
Regulation of Companies
Regulation of Stock Exchange/Security ExchangeAuthority
Regulation of Restrictive Practices (Monopoly Control)
Trade Marks,Patents and Copyrights
Subsidies
Administration
Others
0413 General Labor Affairs
041301
041302
041303
041304
041305
041306
041307
041308
041309
041310
041311
041350
0421 Agriculture
042101
042102
042103
042104
042105
042106
042107
042108
042109
042150
68 of 74
Description
No
General Labor Affairs

Employment Exchange
Manpower and Vocational Training
Manpower and Labor Management
Industrial Safety (Inspection of Boilers,explosives)
Regulation of man-management relations
Participation in International Labor Forums
Emigration Promotion
Wage Regulation
Labour Welfare Measures
Administration
Others
Administration/land commission
44900
Storage husbandry
facilities
Animal
Co-operation
Subsidies
Information and Statistics
Other Services
Function Element
No
Major Function
Description
No
Minor Function
Description
Detailed Function
Description
No
0422 Irrigation
Description
No
042201
042203
042205
042207
042209
042211
042213
042215
042250
Administration
Irrigation dams
Canal irrigation
Tubewells
042301
042302
042350
Administration
0424 Forestry
042401
042402
042403
042450
Preservation of wildlife and control of hunting

Administration
Conservancy and Works
Others
0425 Fishing
042501
042520
Administration
Others
0426 Food
042601
042602
042603
042650
Administration
Food Procurement
Subsidy
Others
0431 Coal and other solid mineral fuels
043101
043102
Administration
Coal and other solid mineral fuels
0432 Petroleum and Natural Gas
043201
043202
Administration
Petroleum and Natural Gas
0433 Nuclear Fuels
043301
043302
Administration
Atomic Energy
0434 Other Fuels
043401
043420
Administration
Other Fuels (Kerosene)
0435 Electricity-Hydal
043501
043502
Administration
Electricity-Hydal
0436 Electricity-Thermal
043601
043602
043603
Administration
Electricity-Thermal
Non-Electric energy
Suspense
Others
###
0423
Others
53900
043 Fuel and Energy
54500
38800
63100
54200
Issued: 29-Oct-02
69 of 74
Function Element
No
Major Function
Description
No
Minor Function
Description
Detailed Function
Description
No
0437 Others
044 Mining and Manufacturing
045 Construction and Transport
0441 Manufacturing
No
043701
043720
Description
other energy promotion programmes
Others
044101
044102
044103
044120
Support for Industrial Development
0442 Mining
044201
044202
044203
Mining of Mineral Resources other than mineral fuel

Inspections
Administration
0443 Administration
044301
Administration
0451 Administration
045101
Administration
0452 Road Transport
045201
045202
045203
045204
045205
0453 Water Transport
Administration
Others
Highways,Roads and Bridges

Road Transport
Information and Statistics
Grants,Loans,subsidies for construction and operation of road
transport system
045301
045302
045303
045304
Water Transport
ports and shipping
0454 Railway Transport
045401
Railway Transport
0455 Air Transport
045501
Civil Aviation
0456 Pipelines and Other transport
045670
Pipelines and Other transport
0457 Construction (Works)
045701
045702
Administration
Buildings and Structures
0461 Communications
046101
046102
046103
046104
046120
Administration
Post Offices
047101
047102
047103
Weights and measures

Price Control
Bonded Warehouse
Administration
31400
046 Communications
047 Other industries
Issued: 29-Oct-02
0471 Distributive Trades,Storage,Warehouses
70 of 74
Wireless and Satellite Communications

Others
Function Element
No
05
06
Major Function
Description
Environment Protection
Housing and community amenities
Issued: 29-Oct-02
No
Minor Function
Description
Detailed Function
Description
No
Description
No
0472 Other Industries
047201
047202
047203
047220
Hotels and Restaurants

Tourism
Multipurpose Development Projects
Others
048 R & D Economic Affairs
0481 R & D Economic Affairs
048101
048102
048103
048104
048105
048106
048120
R & D General economic

R & D Agriculture,Forestry,Fisheries
R & D Fuel and Energies
R & D Mining,Manufacturing,Construction
R & D Transport
R & D Communications
R & D Other industries
051 Waste Management
0511 Waste Management
051101
Refuse Disposal
052 Waste Water Management
0521 Waste Water Management
052101
052102
052103
052104
Sewage System
Works (Rural)
Works (Urban)
Grants,Loans and Subsidies for water waste management
053 Pollution Abatement
0531 Pollution Abatement
053101
053102
Environment Protection
Grants,Loans and Subsidies for pollution abatement
054 R & D Environment
0541 R & D Environment
054101
R & D Environment
055 Administration of Environment Protection
0551 Administration of Environment Protection
055101
Administration
056 Others
0561 Others
056101
Others
061 Housing development
0611 Housing development
061101
061102
061103
061104
061120
Administration
Low cost housing
Other Housing Facilities
Grants,Loans and Subsidies
Others
062 Community Development
0621 Urban Development
062101
062102
062103
062104
062120
Administration
Planning of Community Services
Urban Planning
Plantation of Trees in Urban Areas
Others
0622 Rural Development
062201
062202
062203
Rural Planning
71 of 74
Function Element
Major Function
Description
No
No
Minor Function
Description
Detailed Function
Description
No
Health
062204
062205
062206
062220
Agrovilles
Poverty Alleviation Program
Administration
Others
063 Water supply
0631 Water supply
063101
063102
063103
063120
Administration
Works (Construction) and Operations
Grants,Loans and Subsidies
Others
064 Street lighting affairs and services
0641 Street lighting affairs and services
064101
064102
Administration
Street Lighting
065 R & D in Community amenities
0651 R & D in Community amenities
065101
Administration of Housing and Community

066 Administration of Housing and Community amenities 0661 amenities
07
066101
Administration
071 Medical Products, Appliances and Equipment
0711 Medical Products, Appliances and Equipment
071101
071102
Therapeutic Appliances and Equipment

Drug Control
072 Outpatients Services
0721 General Medical Services
072101
General Medical Services
0722 Specialized Medical Services
072201
Specialized Medical Services
0723 Dental Services
072301
Dental Services
0724 Paramedical Services
072401
Paramedical Services
0731 General Hospital Services
073101
General Hospital Services
0732 Special Hospital Services
073201
Special Hospital Services (mental hospital)
0733 Medical and Maternity Center Services
073301
Mother and Child Health
0734 Nursing and Convalescent Home Services
073401
Nursing and Convalescent Home Services
0741 Public Health Services
074101
074102
074103
074104
074105
Anti-malaria
Nutrition and other hygiene programmes
Anti-tuberculosis
Chemical Examiner and laboratories
EPI (Expanded Program of Immunization)
Preparation and dissemination of Information on Public Health
matters
Others (other health facilities and preventive measures)
073 Hospital Services
074 Public Health Services
074106
074120
Issued: 29-Oct-02
Description
No
72 of 74
Function Element
No
08
09
Major Function
Description
Recreational, culture and religion
Education affairs and services
Issued: 29-Oct-02
No
Minor Function
Description
Detailed Function
Description
No
Description
No
075 R&D Health
0751 R & D Health
075101
075102
R & D of Unani Medicines

Specific Health Research Projects
076 Health Administration
0761 Administration
076101
Administration
081 Recreational and sporting services
0811 Recreational and sporting services
081101
081102
081103
081104
081105
081106
081150
Stadium and Sports complexes

Youth Affairs
Promotion of Cultural activities
Zoo and other Entertainments Services
Grants to Sports Organisations
Administration
Others
082 Cultural Services
0821 Cultural Services
082101
082102
082103
082104
082105
082120
Holding of Fairs and Shows

National Celebrations
Community Centers
Administration
Promotion of Cultural activities
Others
083 Broadcasting,Publishing
0831 Broadcasting and Publishing
083101
083102
083103
083104
Broadcasting and Publishing
083120
084101
084102
084103
084104
084105
084120
Others
Administration
Pilgrimage
Auqaf
Minority Affairs
Religious and other charitable institutions
Others
publicity
public relations
084 Religious affairs
0841 Religious affairs
085 R & D Recreation,Culutre and Religion
0851 R & D Recreation,Culutre and Religion
085101
R & D Recreation,Culutre and Religion
086 Administration of Information, Recreation,Culutre.
Administration of Information,
0861 Recreation,Culutre
086101
Administration
Pre-primary and primary education affairsand

091 services
Pre-primary and primary education affairsand

0911 services
091101
091102
091103
091120
Pre-Primary
Primary
Administration
Others
092 Secondary education affairs and services
0921 Secondary education affairs and services
092101
Secondary Education
73 of 74
Function Element
No
10
Major Function
Description
Social Protection
No
Detailed Function
Description
No
Description
No
092102
092120
Administration
Others
093 Tertiary education affairs and services
0931 Tertiary education affairs and services
093101
093102
093103
093120
General universities/colleges/institutes
Professional/technical universities /colleges/institutes
Administration
Others
094 Education services not definable by level
0941 Education services not definable by level
094101
094120
School for Handicapped / Retarded Persons

Others
095 Subsidiary services to education
0951 Subsidiary services to education
095101
095102
095120
Archives Library and Museums

Student's Hostels
Others
096 Administration
0961 Administration
096101
Secretariat/Policy/Curriculum
Education affairs and services not elsewhere

097 classified
Education affairs and services not elsewhere

0971 classified
097120
Others
101 Sickness and Disability
1011 Sickness and Disability
102 Old age
1021 Old age
102101
Old Age Benefits
103 Survivors
1031 Survivors
104 Family and Children
1041 Family and Children
104101
Shelter for the homeless (Darul-Aman)
105 Unemployment
1051 Unemployment
106 Housing
1061 Housing
107 Administration
1071 Administration
107101
107102
107103
107104
107105
107120
Relief
measuresand resettlement
Rehabilitation
108101
108102
108103
108104
108120
Social Welfare Measures

Welfare of Pakistanis Abroad
Population Welfare measures
Zakat and ushr
Others (Distribution of winter clothes)
108 Others
Issued: 29-Oct-02
Minor Function
Description
1081 Others
74 of 74
Refugees relief
Administration
Flood Control
Others

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New Chart of Accounts

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Entity Element

Dept of Communication Security

Dept of Stationery Forms

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

Services Reforms Commission

Service Review Board

Civil Service Academy

Pakistan Admin College

National Institute of Public Admin

Group Insurance Fund

Multi-purpose Community Centre

Day Care Centre

Staff Welfare Organization's Library

Sports & Culture

Central Staff Relief Fund

Hostel for Working Women

Staff Welfare Department

Ladies Industrial Home

Vocational Training Centre

Secretariat Training Centre for Women

Academy for Rural Development

National Tariff Commission

Export Development Fund

Liaison Office Afghan Transit Trade

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

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