Code A01

Major Object Description Employee Related Expenses

Code A011

Minor Object Description Pay

A=Expenditure
New A01101 A01102 A01103 A01104 A01105 A01106 A01107 A01108 A01109 A01150 A01151 A01152 A01153 A01154 A01155 A01156 A01157 A01158 A01170

A012

Allowances

A01201 A01202 A01203 A01204 A01205 A01206 A01207 A01208 A01209 A01210 A01211 A01212 A01213

Basic Pay Personal Pay Special Pay Technical Pay Qualification Pay Pay of Contract Staff Index Pay Pay of Shaheed Police Officers Command Pay Others Pay of Other Staff (A01151 - 99) Basic Pay Personal Pay Special Pay Good Conduct Pay Qualification Pay Pay of Contract Staff Index Pay Pay of Shaheed Police Officials Others Regular Allowances (A01201 - 10) Senior Post Allowance House Rent Allowance Conveyance Allowance Sumptuary Allowance Dearness Allowance Local Compensatory Allowance Washing Allowance Dress Allowance Special Additional Allowance Risk Allowance Other Regular Allowances (A01211 - 70) Hill Allowance Telecommunication Allowance Expatriation Allowance

Detailed Object Description Pay of Officers (A01101 - A01150)

newly created

Old 01100 01101 01102 01103 01104 01106 01107 01105 01108

01199 1200 01201 01202 01203 01204 01206 01207 01205 01208 01299 2000 02100 02200 02300 02400 02500 02600 02700 02800 02936 02939 02900 02901 02902 02903

Page 1 of 17

A=Expenditure
A01214 A01215 A01216 A01217 A01218 A01219 A01220 A01221 A01222 A01223 A01224 A01225 A01226 A01227 A01228 A01229 A01230 A01231 A01232 A01233 A01234 A01235 A01236 A01237 A01238 A01239 A01240 A01241 A01242 A01243 A01244 A01245 A01246 A01247 A01248 A01249 A01250 A01251 A01252

Postal 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 Instructional Allowance Computer Allowance Project Allowance Orderly Allowance Special Compensation Allowance Dusting Allowance Drinking Water Allowance Performance Evaluation Allowance Unattractive Area Allowance Training Allowance Secretariat Allowance Deputation Allowance Design Allowance Charge Allowance Special Allowance Utility Allowance for Gas Utility Allowance for Electricity Consolidated Travelling Allowance Special Allowance Adhoc Relief Indexed House Rent Allowance Indexed Conveyance Allowance NAB Allowance Judicial Allowance Utility Allowance to Ministers / Ministers of State Incentive Allowance Mess Allowance Non Practising Allowance

newly created newly created newly created

02904 02905 02906 02907 02908 02909 02910 02911 02912 02913 02914 02915 02916 02917 02918 02919 02920 02921 02922 02923 02924 02925 02926 02927 02928 02929 02930 02931 02932 02933 02934 02210 02310 02937 02935 02938

Page 2 of 17

A=Expenditure
A01253 A01254 A01255 A01256 A01257 A01258 A01259 A01260 A01261 A01262 A01263 A01264 A01265 A01266 A01267 A01268 A01269 A01270 A012aa

Science Teaching Allowance Anaesthesia Allowance Hostel Superintendent Allowance Special Adhoc Relief Allowance RC Allowance Prime Minister's Secretariat Allowance Fuel Allowance Ration Allowance Constiblery Allowance Special Relief Allowance Reserch Allowance Technical Allowance Cash Handling Allowance Disturbance Allowance Warden/Boarding Allowance Cost of Living Allowance Basic Science Allowance Others Housing Subsidy Allowance to Government Servants

newly created newly created newly created newly created newly created newly created newly created

02900-02999

newly created newly created newly created newly created newly created newly created newly created

02999 02999 02940

A01271 A01272 A01273 A01274 A01275 A01276 A01277 A01278 A01279 A01280 A01281 A01282 A01283 A01284 A01285 A01286 A01287 A01288

Overtime Allowance Night Duty Allowance Honoraria Medical Charges Rest and Recreation Allowance Outfit Allowance Contingent Paid Staff Leave Salary Extra Duty Allowance Out Station Allowance Danger Money Allowance Session Allowance Field Allowance Firewood Allowance Motor Cycle Maintenance Allowance Suspension Allowance Land Revenue Collector's Allowance Contract Allowance

Other Regular Allowances (excluding TA) (A01271 - 99)

02211 3000

newly created newly created newly created newly created newly created newly created

03100 03200 03300 03400 03500 03600 03700 03800 03901 03902 03903

2954

Page 3 of 17

A=Expenditure

A02

Project Pre-investment Analysis

A021

Feasibility Studies Reaserch, Surveys and Exploratory Operations

A01289 Teaching Allowance A01290 President / Governor's House Allowance Special Allowance for Hiring Drivers to the Parliamentary A01291 Secretaries/Chairmen Standing Committees A01299 Others A02102 Consultant based Feasibility Studies A02201 Research and Surveys A02101 Feasibility Studies

2941 2955
03900

02942

03999

21000
newly created

A022

22000 23000

A03

Operating Expenses

A031 A032

Fees

Communication A03201 Postage and Telegraph A03202 A03203 A03204 A03205 A03270 A03301 A03302 A03303 A03304 A03370

A02202 A02203 A02204 A03101 A03102

Exploratory Operation Consultant Based Research and Surveys Consultant Based Exploratory Operation Bank Fees Legal Fees

newly created newly created newly created newly created

A033

Utilities

A034

Occupancy Costs

A03402 A03403 A03404 A03405 A03406 A03407 A03408

A03401 Charges

Telephone and Trunk Calls Telex, Teleprinter and Fax Electronic Communication Courier and Pilot Service Others Gas Water Electricity Hot and Cold Weather Charges Others Occupancy Costs (A03401 - A03470)

newly created

52200 52300

52100

52400 52900 53100 53200 53300 53400 53900

newly created

Rent for Office Building Rent for Residential Building Rent for Other Buildings Rent other than on Building Royalties Rates and Taxes Rent of Machine & Equipment

58100 58200 58300 58400 58500 58600 58901

Page 4 of 17

A=Expenditure

A03409 Insurance A03410 Security A03470 Others

newly created newly created

A035

Operating Leases

A03501 Machinery and Equipment A03502 A03503 A03504 A03506 A03570

Operating Leases (A03501 - A03570)

58900

newly created newly created newly created newly created newly created newly created newly created newly created newly created newly created

A036

Motor Vehicles A03601 Fuel

Buildings Motor Vehicles Computers Medical Machinary and Technical Equipment Others Motor Vehicles (A03601 - A03670)

A037

Consultancy and Contractual A03701 Computer Work

A03602 Insurance A03603 Registration A03670 Others Consultancy & Contractual Work (A03701 - A3770)

newly created newly created newly created newly created

A038

Travel & A03801 Transportation A03802 A03803 A03804 A03805 A03806 A03808 A03809 A03810 A03820 A03807

A03702 Management A03703 Government Departments A03770 Others Government Servants (A03801 - 20) Training - International Other - Domestic Other - International Travelling Allowance Transportation of Goods P.O.L Charges, Aeroplanes, Helicoptors, Staff Cars, MotorCycles Conveyance Charges CNG Charges (Government) Tour Expenditure State Conveyance and Motor Cars Others Training - Domestic

51000

newly created newly created newly created newly created

51100 & 51101

newly created

51400

51300

51200

51104 51900

Page 5 of 17

A=Expenditure
A03 Operating Expenses A038 Travel & A03821 Transportation A03822 A03823 A03824 A03825 A03826 A03828 A03829 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 A03827

Training - International Other - Domestic Other - International Travelling Allowance Transportation of Goods P.O.L Charges, Aeroplanes, Helicoptors, Staff Cars, Motorcycles Conveyance Charges CNG Charges (Non Govt) Others General (A03901 - A03971) Stationery Printing and Publication Conferences / 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 Expenditure on Pakistani delegations to Foreign Countries Contribution & Subscription Secret Service Expenditure Payments to Government Department for Services rendered Essay writing and Copyrights Law Charges Exhibitions, Fairs and other National Celebrations Payments to Other for Services rendered Relief and Repatriation of Civilian Internees Unforeseen Expenditure for Disaster Preparedness & Relief Reimbursement of Interest to Bank Security of VIPs Expenditure on Refugees, Security, Prisoners & Detainees

Training - Domestic

Other than Government Servants (A03821 - 40)

51000
newly created newly created newly created newly created

newly created
New Bifurcation

51400

51300

51102 51200

51900

56000 & 56100, 56200

newly created

54000 55000 95000

newly created newly created newly created

91100 - 91200

57000 59500

93000 92000

94000 59100 59200 59300 59400 59600 59801 59802 59803 59804 59805

Page 6 of 17

A=Expenditure
A03925 A03926 A03927 A03928 A03929 A03930 A03931 A03932 A03933 A03935 A03936 A03937 A03938 A03939 A03940 A03941 A03942 A03943 A03944 A03945 A03946 A03947 A03934

A03949 A03950 A03951 A03952 A03953 A03954 A03955

A03948 HIV/AIDS - Behaviour Change Communication and Advocacy HIV/AIDS - Services for vulnerable Population HIV/AIDS - Drugs & Medical Supplies HIV/AIDS - Contigencies HIV/AIDS - Operational Cost of Old Surveillance Centers Investigation Cost Ordnance Store Other Store - Tear Gas / Computer, Stationary Losses to Local Government and Entities due to Abolition of A03956 Taxes Special Cost incurred in Performance of Government A03957 Functionaries Page 7 of 17

Subsistence Allowance to Detainees Allied Branch of the Provincial C.I.D Purchase of Drugs 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 Pakistan-India Boundary Service Charges Re-imbursment of T.T. Charges to Banks for Home Remittances Depreciation Expense Foreign/Inland Training Course Fee Refresher / Recurrent Courses of Pilots Insurance of Aircrafts and Pilots Landing / Parking Charges of Aircrafts Unforeseen Expenditure Expense against National Fund for Control of Drug Abuse Cost of Other Stores HIV/AIDS - Training Foreign HIV/AIDS - Local Training and Meetings HIV/AIDS - Technical Assistance HIV/AIDS - Surveillance HIV/AIDS - Monitoring , Research & Evalution

newly created newly created newly created newly created newly created newly created newly created newly created

59806 59807 59808

59916 59917 59918 59919 59978 59828 59831

newly created newly created

59915

59977 59944 59945 59946 59947 96000 59800 59910 59911 59912 59913 59914

A=Expenditure
A03958 A03959 A03960 A03961 A03962 A03970 A03971

A04

Employees Retirment Benefits A041

Pension

A04106 A04107 A04108 A04109

A04102 A04103 A04104 A04105

A04101 Pension - Civil

Special Expediture Incurred in Executives Directives Stipend, Incentives, Awards and Allied Expenditure Expenditure on Foreign Delegations arriving in Pakistan Discount on Judicial Stamps Discount on Non Judicial Stamps Others Cost of State Trading Medicines Pension (A04101 - 4170) Commuted value of pension-Civil Gratuity - Civil Other Pension (e.g. Family Pension) Gratuities (e.g. Gratuity where Pension is not Mature)

newly created newly created newly created newly created

59810 & 59900

59906

newly created

66000

66101

66201 & 66203 66300 & 66301

newly created newly created

A04110 Payment of Pension Contribution of Ex-Local Fund Employees Travelling Allowance for Retired Government Servants in connection with journey on Medical Grounds Grants to Civil - Defence Superannuation and Retirement Allowance Superannuation Encashment on L.P.R Others Subsidy (A05101 - A05120)

Reimbursement of Medical Charges to Pensioners Pension - Defence Commuted Value of Pension - Defence Gratuity - Defence

66202 & 66204 66300 & 66302

66400 66102 66901 66401 New New

A04111 A04112 A04113 A04114 A04170 A05 Grants, Subisidies and Writeoffs of Loans/Advances/Others A051 Subsidies

newly created

66900 62000

A05101 Wheat A05102 A05103 A05104 A05105 A05106 A05120 Food Edible Oil Fertilizer Tubewells Cotton Others

62000 62000 62000 62000 62000 62000 62000 64000

Grants Domestic (A05201 - A05270)

Page 8 of 17

A052

Grants Domestic

A=Expenditure
A05202 A05203 A05204 A05205 A05206 A05207 A05208 A05209 A05210 A05211 A05212 A05213 A05214 A05215 A05270 A05201 To Federal Government
newly created

A053

Writeoff of Loans and Advances Scholarships, Bonuses and Other Awards

To Provincial Government To District Government To TMAs To Financial Institutions To Non Financial Institutions To Union Administration Local Bodies Share from Provincial Allocable Amount Special Grants from Provincial Retained Amounts Federal Funded Projects Special Grants from Provincial Allocable Amounts Special Grants from Provincial Retained Amounts Federal Funded Projects/Schemes Grants to Union Adminstration To Others Writeoff of Loans and Advances (A05301 - A05320)

newly created

64100 64500 64600 64300 64400

64200 64501 64502 64503 64601 64602 64603 64700 64900 63000

A05301 Government Servants A05320 Others Scholarships (A06101 - A06104)

63000 63000 65000 65100

65200 & 65500

A06

Transfers

A061

A06101 Merit Scholarships A06102 Others Scholarships A06103 Cash Awards A06104 Bonuses Technical Assistance (A06201 - A06270) A06202 Contribution to International Agencies A06270 Others Entertainments & Gifts (A06301 - A06399) A06201 Expenditure on Foreign Trainiees in Pakistan

A062

Technical Assistance

65400 65300 68000 68200

68100

newly created

A063

Entertainments A06301 Entertainments & Gifts and Gifts Other Transfer Payments (A06401 - A06470)

67000 69000

67000

Page 9 of 17

A064

Other Transfer A06401 Payments A06402 A06403 A06404 A06405 A06470 Interest Domestic

A=Expenditure
Contributions / Transfers to Reserve Fund Renewals & Replacements Return to Government Investment To Sugar Cess Fund Others Permanent Debt (A07101 - 10) To Foreign Governments
newly created

newly created

69100 69200 69300

A07

Interest Payment

A071

A07102 A07103 A07104 A07105 A07106 A07110 A07111 A07112 A07113 A07114 A07120 A07121 A07122 A07123 A07124 A07130

A07101 To Federal Government

69900 61000

A072

Interest Foreign

A07202 A07203 A07204 A07210

A07201 To Federal Government

To Provincial Governments To District Governments To TMAs To Financial Institutions To Non-Financial Institutions Others Floating Debt (A07111 - 20) To Federal Government To Provincial Governments To District Governments To TMAs Others Unfunded Debt (A07121 - 30) To Federal Government To Provincial Governments To District Governments To TMAs Others Permanent Debt (A07201 - 10) To Provincial Governments To Financial Institutions To Non-Financial Institutions Others

newly created

61100 61100 61100 61100 61100 61100 61000 61300 61300 61300 61300 61000 61400 61400 61400 61400 61000

61100

newly created

61200 61200 61200 61200

61200

A073

Others

Other Obligations (A07301 - A07399) Other Obligations (e.g. Depreciation and other Reserve A07301 Funds, Deposits of Income Tax under Section 18A etc) Page 10 of 17

61000

61500

A=Expenditure
A07302

Other Payments (e.g. Management of Loans, Interest of Commercial Banks, Loan on Food Account) A07303 On Loan received by Post Office etc. Advances to Government Servants (A08101 - A08170) A08101 House Building Advance

61700

61600 85000 85100

A08

Loans and Advances

A081

Advances to Government Servants

A08102 A08103 A08104 A08170 A08201 A08202 A08203 A08204 A08205 A08206

A082

Provinces

Motor Car Advance Motor Cycle/Scooter Advance Cycle Advance Others Loans to Provinces (A08201 - A08210) NWFP Punjab Sindh Balochistan Drought Emergency Relief Assistance Federal DERA Unit (see A08701 and 02) Loans to Districts / TMAs Government (A08301 - A08310)

85200 85300 85400 85900 81000 81103 81101 81102 81104 Blocked Blocked 82000 82000 82000 82000 82000

A083

District Govt/TMAs

A08302 A08303 A08304 A08310

A08301 NWFP

A084

Loans to Financial Institutions Loans to Non Financial Instituiions

Punjab Sindh Balochistan Others Loans to Financial Institutions (A08401 - A08499)

newly created

83000

A08401 Loans to Financial Institutions A08499 Others Loans to Non Financial Institutions (A08501 - A08599) A08501 Loans to Non Finantional Institutions A08599 Others Loans to Private Sector (A08601 - A08670)

83000
newly created

84000

A085

84000
newly created

86000

Page 11 of 17

A086

Loans to Others Drought Emergency Relief Assistance Purchase of Building

A=Expenditure
A08670 Others A08601 Private Sector DERA Loans (A08701 - A08799) 86900 81000 81105 81100 19000
newly created newly created newly created newly created newly created newly created newly created

86100

A087

A09

Expenditure on Acquiring of Physical Assets

A08701 Federal DERA Unit A08702 Drought Emergency Relief Assistance (Provincial) Purchase of Building and Structures (A09101 - A09170) A09102 A09103 A09104 A09170 A09101 Land and Buildings Land and Buildings - Residential Buildings Land and Buildings - Office Buildings Building and Structure - Others Others Computer Equipment (A09201 - A09299)

A091

19000 Blocked

A092

Computer Equipment

A09201 Hardware

A093

Commodity Purhases (Cost A09301 of State A09302 A09303 A09304 A09305 A09306 A09307 A09370 Other Stores and Stocks

A09202 Software A09203 I.T. Equipment Commodity Purchases (A09301 - A09370) Food (Sugar) Fertilizer Coal Cost of State Trading - Food (Wheat) Cost of State Trading - Food (Rice) Cost of State Trading - Others Provincial Judicial Stamps Others Other Stores and Stocks (A09401 - A09470) Newsprint Tractors Medical and Laboratory Equipment Workshop Equipment

59700

59703 59704 59706 59701 59702

newly created

59709

A094

A09402 A09403 A09404 A09405

A09401 Medical Stores

newly created newly created newly created

59707

59705

Page 12 of 17

A=Expenditure
A09406 A09407 A09408 A09409 A09410 A09411 A09412 A09413 A09414 A09470

A095

Purchase of Transport

A096

Purchase of Plant & Machinery Purchase of Furniture & Fixture Purchase of Other Assets

A09502 Diplomatic Cars A09503 Others Purchase of Plant and Machinery (A09601 - A09699) A09601 Purchase of Plant & Machinery A09602 Cold Storage Equipment Purchase of Furniture & Fixture (A09701 - A09799) A09701 Purchase of Furniture & Fixture A09702 Unkept Furnishings Purchase of Other Assets (A09801 - A09899) A09802 Others A09899 Others A09801 Purchase of Livestock

A09501 Purchase of Transport

Storage and Carrying Receptacies Specific Consumables Generic Consumables Medical Stocks Life Saving Medical Supplies General Utility Chemicals Specific Utility Chemicals Drapery, Fabrics, Clothing and Allied Material Insecticides Others Purchase of Transport (A09501 - A09599)

newly created newly created newly created newly created newly created newly created newly created newly created newly created newly created

11000

newly created

59708

11000

12000

12000
newly created

13000

A097

13000
newly created

A098

14000

A10

Principal Repayments of Loans

A101

Principal Repayment of Loans Domestic

Principal Repayment (A10101 - A10170)

newly created

Blocked 87000

14000

A10101 Domestic Direct A10102 A10103 A10104 A10105 To Federal Government To Provincial Governments To District Governments To TMAs

87100 87200

newly created newly created newly created

Page 13 of 17

A=Expenditure
A10106 A10107 A10108 A10109 A10110 A10111 A10112 A10113 A10170

A102

Principal Repayment of A10201 Foreign Direct Loans - Foreign A10202 A10203 A10204 A10270

To Financial Institutions To Non Financial Institutions Federal Investment Bonds Foreign Exchange Bearer Certificates US Dollar Bearer Certificates Foreign Currency Bearer Certificates Special US Dollar Bonds Pakistan Investment Bonds To Others Repayment of Foreign Loans (A10201 - A010270)

newly created newly created newly created newly created newly created newly created newly created newly created newly created

88000

88100 88200

A103

Principal Repayment of

A10301 Other Repayments

To Federal Government To Financial Institutions To Non-Financial Institutions To Others Other Repayments (A10301 - A10399) Repayment of Floating Debts (A10401 - A10499)

newly created newly created newly created

89000
newly created newly created newly created newly created newly created

A104

Principal Repayment of A10401 Loans Floating Debts A10402 A10403 A10404 Investment Domestic

Prize Bonds Treasury Bills Ways and Means Advances Cash Credit Accommodation Domestic Investment (A11101 - 11170)

A11

Investments

A111

A112

Investment Foreign

A11102 To Non-Financial Institutions A11170 To Others Foreign Investments (A11201 - A11270) A11202 To Non-Financial Institutions A11203 Contribution to International Financial Institutions Page 14 of 17 A11201 To Financial Institutions

A11101 To Financial Institutions

71000

newly created

72000

71000

73000

newly created newly created

73000

A=Expenditure
A113 A12 Civil Works A121 Investment Others Roads, Highways and Bridges A11301 Others

A11270 To Others

Other Investments (A11301 - A11399)

newly created

79000 31000

Roads, Highways and Bridges (A12101 - A12199)

79000 31100

A12101 Highways A12102 Other Roads A12103 Bridges of National Importance A12104 Other Bridges Irrigation Works (A12201 - A12270) A12202 A12203 A12204 A12270 A12201 Main Canals Feeder Canals Tertiary and Other Subsidiary Links Agricultural Produce Carrying Equipment Others Embankments and Drainage Works (A12301 - 12370) Main Embankment Miscellaneous Embankment Drainage Others Building and Structure (A12401 - 12470)

A122

Irrigation Works

31200 31300 31400 32000 32200 32300 NEW 32900 33100 33200 33300 33900 34000 34200 34300 34400

32100

A123

Embankments and Drainage A12301 Works A12302 A12303 A12370 Building and Structures

A124

A12402 A12403 A12404 A12405 A12470

A125 A126

Other Works

Telecommunic A12601 Lines and Wires ation Works Page 15 of 17

Residential Buildings Other Buildings Structures Electrification Plumbing and Other Infrastructure Others-Civil Works Consturction of Building & Structure Other Works (A12501 - A12599) A12501 Works - Urban A12502 Works - Rural Telecommunication Works (A12601 - A12620)

A12401 Office Buildings

34100

newly created
34900 & 34500

newly created newly created

35000

35100

A=Expenditure
A12602 A12603 A12604 A12605 A12606 A12607 A12608 A12609 A12610 A12620

A127

Drought Emergency Relief Assistance

Apparatus and Plants Share in Factories Stores Construction of Lines and Wires (Telegraph) Construction of Lines and Wires (Telephone) Construction of Lines and Wires ( Radio ) Construction of Apparatus and Plants ( Telegraph ) Construction of Apparatus and Plants ( Telephone ) Construction of Apparatus and Plants (Radio ) Others DERA Works (A12701 - A12799)

35200 35300 35400 35101 35102 35103 35201 35202 35203 35900 36000 36100 36200 36300 36400 41000 41000 42000 42000
newly created

A12701 Works A12702 Goods & Commodities A12703 Consultant Services &Training A12704 Incremental Operational Cost (Establishment Charges) Transport (A13001 - A13099) A13001 Transport Machinery and Equipment (A13101 - A13199)

A13

Repairs and Maintenance

A130 A131

Transport

A132 A133

A134

Machinery and A13101 Machinery and Equipment Equipment A13199 Repair & Maintenance of Others Furniture and Fixture (A13201 - 13299) Furniture and A13201 Furniture and Fixture Fixture (R&M) Building and Structure (A13301 - 13370) Buildings and A13301 Office Buildings Structure A13302 Residential Buildings A13303 Other Buildings A13304 Structures A13370 Others - Repair and Maintenance of Building & Structures Irrigation (A13401 - A13470) Irrigation A13401 Main Canals A13402 Feeder Canals A13403 Tertiary and other Subsidiary Links A13470 Others Page 16 of 17

43000 44000

43000 44100

44900 & 44500

44200 44300 44400

45000 45100 45200 45300 45900

A=Expenditure
A135 Embankment and Drainage

A136

Roads, Highways and Bridges

A13502 Miscellaneous Embankment A13503 Drainage A13570 Others Roads, Highways and Bridges (A13601 - A13699) A13601 Highways A13602 Other Roads A13603 Bridges of National Importance A13604 Other Bridges Computer Equipment (A13701 - A13799) A13701 Hardware A13702 Software A13703 I.T. Equipment

A13501 Main Embankment

Embankments and Drainage (A13501 - A13570)

46000 46200 46300 46900 47000

46100

47100 47200 47300 47900

A137

Computer Equipment

newly created newly created newly created newly created

A138 A139

General

Telecommunic A13901 ation Works A13902 A13903 A13904 A13905

General (A13801 - A13899) A13801 Maintenance of Gardens Telecommunication Works (A13901 - A13920) Apparatus and Plants Repair and Maintenance of Lines and Wires (Telegraph) Repair and Maintenance of Lines and Wires (Telephone) Repair and Maintenance of Lines and Wires ( Radio ) Lines and Wires - Repair

49000 49100 48000 48100

A13906 Repair and Maintenance of Apparatus & Plants ( Telegraph )

48201 48203 48900 48202

48200 48101 48102 48103

A14

Suspence and Cleariing

A141

Recovery of Expenditure

A13908 Repair and Maintenance of Apparatus and Plants (Radio ) A13920 Others - Repair Suspense and Clearing (A14101 - A14199) Taxes from Companies A99999 Default Down Payment Account Dummy A14101 Recovery of Expenditure Suspense

A13907 Repair and Maintenance of Apparatus & Plants (Telephone )

newly created

99999

Page 17 of 17