nam Chart of Accounts

Chart of Accounts

Chart of Accounts

Issued: 13-Feb-99

Page 1.1

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Chart of Accounts

Table of Contents 1

2

INTRODUCTION

1.5

1.1 Purpose and Structure of the Manual 1.1.1 Purpose of the manual 1.1.2 Structure of the manual

1.5 1.5 1.5

1.2 The Proposed Chart of Accounts 1.2.1 Overview 1.2.2 Application 1.2.3 Operative Date 1.2.4 Interim provisions 1.2.5 Elements 1.2.6 A Dynamic Document

1.6 1.6 1.6 1.6 1.7 1.7 1.7

CHART OF ACCOUNTS ELEMENTS

2.8

2.1 Entity element 2.1.1 Introduction 2.1.2 Government 2.1.3 Division / Department 2.1.4 Attached Department 2.1.5 District 2.1.6 Drawing and Disbursing Officer (DDO) 2.1.7 Entity element structure - Example 2.1.8 Detailed Entity Codes

2.8 2.8 2.9 2.9 2.9 2.9 2.10 2.10 2.10

2.2 Object Element 2.2.1 Introduction 2.2.2 Accounting Element 2.2.3 Account Number 2.2.4 Object element structure - Example 2.2.5 Expenditure objects

2.11 2.11 2.12 2.12 2.13 2.13

Issued: 13-Feb-99

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2.2.6

3

Detailed Object Codes

2.13

2.3 Fund Element 2.3.1 Introduction 2.3.2 Fund 2.3.3 Sub-fund 2.3.4 Grant Number / Public Account account 2.3.5 Fund element structure - Example 2.3.6 Detailed Fund Codes

2.13 2.13 2.14 2.14 2.15 2.15 2.15

2.4 Function Element 2.4.1 Introduction 2.4.2 Major Function 2.4.3 Minor Function 2.4.4 Detailed Function 2.4.5 Program 2.4.6 Function element structure - Example 2.4.7 Detailed Function Codes

2.16 2.16 2.16 2.17 2.17 2.17 2.18 2.18

2.5 Project Element 2.5.2 Detailed Project Codes

2.18 2.19

USE OF CHART OF ACCOUNTS ELEMENTS

3.20

3.1 Overview 3.1.1 Introduction

3.20 3.20

3.2 Journal Entries 3.2.1 Who will use which object codes 3.2.2 Use of elements for different transactions

3.21 3.21 3.21

3.3

3.24

Month / Year end Journal Entries (Assets, Liabilities, Equity)

APPENDIX A ENTITY CODES

Issued: 13-Feb-99

Page 1.3

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Chart of Accounts

A.1 Government A.2 Federal Government - Division and Attached department A.3 Districts

APPENDIX B OBJECT CODES B.1 Accounting Elements B.2 Account Numbers B.2.1 Expenditure B.2.2 Tax Revenue B.2.3 Non-Tax Revenue B.2.4 Capital Receipts B.2.5 Assets B.2.6 Liabilities B.2.7 Equity

APPENDIX C FUND CODES C.1 Fund C.2 Consolidated Fund C.3 Public Account C.3.1 Trusts C.3.2 Special Deposits

APPENDIX D FUNCTION CODES

Issued: 13-Feb-99

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Chart of Accounts

1

Introduction 1.1

Purpose and Structure of the Manual 1.1.1

1.1.2

Purpose of the manual 1.1.1.1

The purpose of this manual is to provide summary explanations of the coding structure and different elements of the Chart of Accounts (CoA). The detailed coding is provided in the appendices.

1.1.1.2

The detailed coding as contained in the appendices to this manual are intended to replace the existing Chart of Classification of Federal and Provincial Governments Receipts and Disbursements (CoC) dated 11 April 1991.

1.1.1.3

This manual complements the Accounting Policies and Procedures Manual (APPM), the Financial Reporting Manual (FRM) and of the Manual of Accounting Principles (MAP). The CoA provides the means by which to record the transactions detailed in the APPM and the inputs to preparation of the reports contained in the FRM.

Structure of the manual 1.1.2.1

Issued: 13-Feb-99

The manual is divided into two sections. The first part deals with explanation of the structure, concepts underpinning the chart of accounts, and guide on usage of the chart of accounts. The second part, being the appendices, shows the detailed account codes.

Page 1.5

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Chart of Accounts

1.2

The Proposed Chart of Accounts 1.2.1

Overview 1.2.1.1

1.2.1.2 1.2.1.3

1.2.1.4 1.2.1.5

1.2.2

1.2.3

These views are provided by the elements contained in the CoA. Each element contains a logical structure which drills down to the different levels of detail. This therefore provides both summary and detailed views of accounting transactions. The elements consist of a number of characters which consist of both alpha and numeric characters. The relationships contained both within elements and between elements provide the different views of accounting information required for reporting.

Application 1.2.2.1

The CoA applies to all accounting entities as defined in the Manual of Accounting Principles.

1.2.2.2

The responsibility for the update and maintenance of the CoA is the Auditor-General of Pakistan.

Operative Date 1.2.3.1

Issued: 13-Feb-99

The CoA provides a framework for organising accounting transactions to provide a number of views of these transactions.

The operative date for the new chart of accounts will be the date the final chart of accounts is issued.

1.2.3.2

The introduction will have to take place at the beginning of an accounting year (i.e. on 1 July of the year in which the CoA is introduced).

1.2.3.3

The new CoA will have to be introduced to all accounting entities at the same time - both manual and computerised operations. Page 1.6

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1.2.3.4 1.2.4

Interim provisions 1.2.4.1

1.2.5

1.2.5.2

The CoA contains five elements. These are as follows : •

entity

•

object

•

fund

•

function

•

project.

The elements are discussed in detail in Chapter 2 of this manual.

A Dynamic Document 1.2.6.1

Issued: 13-Feb-99

The project and program elements will not be available to accounting entities outside of a computerised accounting environment.

Elements 1.2.5.1

1.2.6

The budget for the year will have to be prepared on the basis of the new CoA.

The CoA can be described as a dynamic document. This means that the individual elements and detailed codlings require ongoing revision and change. This ensures that the CoA remains relevant to the activities of the Federal and Provincial Government so that those activities may be accurately reflected in the financial information and that it is responsive to the changing information needs of the users.

Page 1.7

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Chart of Accounts Elements Entity element Introduction 2.1.1.1

The entity element enables reporting of transactions by the organisational structure or in other words the organisational unit which is creating the transaction. The use of the entity element is mandatory for all accounting transactions.

2.1.1.2

There are a number of sub elements contained within the entity element. These allow for capturing transaction data at more detailed levels. The sub elements contained in entity are government, division / department, attached department, district and Drawing and Disbursing Officer (DDO). The table below shows the structure of the entity element.

Government

Alpha

2.1.1.4 Issued: 13-Feb-99

Numeric

Numeric

Numeric

Numeric

Alpha

Alpha

Numeric

Numeric

Numeric

Numeric

Dra w Dis ing an bu Off rsin d ice g r

2.1.1.3

Dis tri ct

2.1.1

At dep tach art ed men t

2.1

Div Dep isio art n / men t

2

Each sub element as shown in the table above is described hereunder. Page 2.8

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Chart of Accounts

2.1.2

2.1.3

Government 2.1.2.1

The government sub element is the Federal or Provincial Government.

2.1.2.2

Government represents the highest level at which entity information can be aggregated.

2.1.2.3

Each government is represented by a single alpha character.

Division / Department 2.1.3.1

Division/Department is a subset of the Federal or Provincial Government and will reflect the ministerial or departmental organisation responsibilities (e.g. Cabinet Secretariat).

2.1.3.2 2.1.4

Each division/department is identified by two numeric characters.

Attached Department 2.1.4.1 2.1.4.2

Attached department is a subset of a Division, is relevant to the Federal Government only. This sub element defines the highest level at which operational responsibilities are assigned and at which operating entities can logically be aggregated and reported on (e.g. Cabinet Division) as set out in the Rules of Business 1973.

2.1.4.3 2.1.5

District 2.1.5.1

District is the location in which the concerned DDO’s of the Division / Department and / or attached department are located.

2.1.5.2

The district also represents the District Accounting Office (DAO). Each DAO will be identified by a separate code.

2.1.5.3 Issued: 13-Feb-99

The attached department is identified by two numeric characters.

Each district is identified by two alpha characters. Page 2.9

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Chart of Accounts

2.1.6

Drawing and Disbursing Officer (DDO) 2.1.6.1

2.1.6.2 2.1.6.3

2.1.7

DDO is the lowest organisational level at which budgetary control occurs and organisation information is collected and reported on. It is an example of a cost centre. Each DDO is identified by four numeric characters. DDO’s are ordinarily responsible for expenditure for one entity (e.g. a school or a single project). However in circumstances where the DDO is responsible for more than one entity one DDO code will be assigned for each.

Entity element structure - Example 2.1.7.1

An example of the entity element in terms of the actual code is shown below : Entity F Division/Department/Ministry Attached Department District DDO

2.1.8

Detailed Entity Codes 2.1.8.1

Issued: 13-Feb-99

Federal Government 27 Education 02 Department of Libraries ID Islamabad 6666 Drawing and Disbursing Officer.

The detailed entity codes are shown in Appendix A. The codes which are contained in this appendix are as follows : •

Governments - full listing

•

Division / Department - full listing of Federal Government

•

Attached Department - full listing

•

District - full listing

Page 2.10

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• 2.1.8.2

2.2

DDO - not provided.

The listings of departments for provincial governments and the individual DDO codes will be provided by Pakistan Audit Department (PAD).

Object Element 2.2.1

Introduction 2.2.1.1

2.2.1.2

The object element consists of two sub elements, the accounting element and the account number.

2.2.1.3

The table below shows the structure of the object element.

Numeric

Accounting element

Alpha

Numeric

Numeric

t un o c Ac

2.2.1.4

Issued: 13-Feb-99

The object element enables the collection and classification of transactions into expenditure and receipts and also to facilitate recording of financial information about assets, liabilities and equity. The use of the object element is mandatory for all accounting transactions.

Numeric

Numeric

r be m nu

Each sub element as shown in the table above is described hereunder.

Page 2.11

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Chart of Accounts

2.2.2

Accounting Element 2.2.2.1

2.2.2.2

2.2.3

•

A0000 Expenditure

•

B0000 Tax receipts

•

C0000 Non-tax receipts

•

E0000 Capital receipts

•

F0000 Assets

•

G0000 Liabilities

•

H0000 Equity.

It is noted that expenditure is not defined by the accounting element as being met from capital or revenue. This distinction will be provided by the combination with grant (being either capital or revenue) and by attributes of certain accounts (for example, debt repayments are capital in nature).

Account Number 2.2.3.1

2.2.3.2

Issued: 13-Feb-99

The accounting element is a single alpha character sub element and defines the accounting element to which a transaction will be classified. The accounting elements are as follows :

The account number is a five numeric character sub elements. This sub element defines the detailed “natural” accounts to which transactions will be classified (e.g. salaries, utilities, etc). The account number contains a further internal structure. This structure is as shown below : •

Major object

•

Minor object

•

Detailed object.

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2.2.4

Object element structure - Example 2.2.4.1

An example of the object element in terms of the actual code is shown below : Accounting Element Major Object Minor Object Detailed Object

2.2.5

Officers.

Contained in the substructure of the detail codes for expenditure are different codes for transactions which relate wholly to assets, liabilities and also to general expenditure (e.g. codes from A091 to A095 represent exp enditure in relation to purchase of an asset. Simultaneously recording of an asset, as a memorandum entry, will be carried out by using codes under F03).

Detailed Object Codes 2.2.6.1

2.3

Expenditure A2 Employee related expenses A21 Basic Pay A211101

Expenditure objects 2.2.5.1

2.2.6

A

The detailed object codes are shown in Appendix B. All object codes are included.

Fund Element 2.3.1

Introduction 2.3.1.1

Issued: 13-Feb-99

The fund element enables financial reporting by fund being either the Consolidated Fund or the Public Account. The use of the fund element is mandatory for all accounting transactions.

2.3.1.2

The fund element consists of three sub elements, fund; sub-fund; and grant / public account number.

2.3.1.3

The table below shows the structure of the fund element.

Page 2.13

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Chart of Accounts

2.3.1.4 2.3.2

Numeric

G ac ran co t/ un Pu t b nu lic mb er

Numeric

Fund The fund sub element is a one alpha character and identifies the fund as being the Consolidated Fund or Public Account.

Sub-fund 2.3.3.1

2.3.3.2

Issued: 13-Feb-99

Numeric

Each sub element as shown in the table above is described hereunder.

2.3.2.1 2.3.3

Numeric

Sub-fund

Numeric

Fund

Alpha

The sub-fund sub element is two numeric characters, which divides the Consolidated Fund between development, current and charged expenditure and divides the Public Account between trust accounts and special deposit accounts. The Sub-fund element also shows the source of funding. The different sub-fund sub elements are as follows : •

01

Current - Revenue

•

02

Current - Capital

•

11

Development - Revenue

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2.3.4

2.3.5

•

12

Development - Capital

•

13

Charged expenditure

•

14

Charged (and voted upon)

•

21

Trust accounts

•

31

Special Deposit accounts.

Grant Number / Public Account account 2.3.4.1

The grant / public account number is a three numeric character sub element, which identifies the relevant Consolidated Fund grant or Public Account account.

2.3.4.2

The grant number will facilitate capturing and reporting whether expenditure is met from capital and revenue via a grant being distinctly revenue or capital in nature.

Fund element structure - Example 2.3.5.1

An example of the fund element in terms of the actual code is shown below : Fund Sub-fund Grant number or Public Account account

2.3.6

Issued: 13-Feb-99

C

Consolidated Fund 11 Development - Revenue 222 Grant number.

Detailed Fund Codes 2.3.6.1

The detailed fund codes are shown in Appendix C.

2.3.6.2

Grant numbers have not been provided as these are issued and change each year as part of the budget process.

Page 2.15

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Function Element Introduction 2.4.1.1

The function element provides reporting of transactions by economic function and program. The function code is mandatory for transactions relating to expenditure and revenue.

2.4.1.2

The function element consists of four sub elements, major function, minor function, detailed function and program (program sub element will only be used by computerised entities if the Federal and Provincial Government decides to introduce program accounting).

2.4.1.3

The table below shows the structure of the function element.

Numeric

Mjr func tion

Numeric

2.4.1.4 2.4.2

Numeric

Numeric

Numeric

Numeric

Numeric

Program

Each sub element as shown in the table above is described hereunder.

Major Function 2.4.2.1

Issued: 13-Feb-99

Numeric

Det func tion

2.4.1

Mnr func tion

2.4

Major function describes the principal economic function to which a transaction should belong.

Page 2.16

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2.4.2.2

The major functions included in the Chart of Accounts are those provided by the International Monetary Fund in the publication “A Manual on Government Financial Statistics” (GFS).

2.4.2.3 2.4.3

Major function is identified by two numeric characters.

Minor Function 2.4.3.1

The second sub element is minor function, which provides the lowest level of economic function to which a transaction will be classified.

2.4.3.2

The minor functions included in the Chart of Accounts are those provided by the International Monetary Fund in the publication “A Manual on Government Financial Statistics”(GFS), modified where necessary.

2.4.3.3 2.4.4

2.4.5

Detailed Function 2.4.4.1

Detailed function provides an additional level of detail and analysis and will be uniquely applied to each major / minor function combination.

2.4.4.2

The detailed function sub element will be revised (with input from all stakeholders) prior to issuing the proposed CoA.

2.4.4.3

The detailed function is identified by two numeric characters.

Program 2.4.5.1 2.4.5.2

Issued: 13-Feb-99

Minor function is identified by a single numeric character.

Program will be used to identify government programs if Federal and Provincial Government decides to introduce it. Although the Government has yet to adopt program budgeting and reporting it is likely that this will develop in future. In order for this to occur provision has been made in the Chart of Accounts to capture fin ancial transaction data by program.

Page 2.17

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2.4.5.3

Although program is included in the function element it is a separate identifier which may have a many one to many relationship with function (i.e. one program may occur across a number of functions). This can be seen in the table in 2.4.1.3 from the separation of the major and minor function sub elements from the program sub element.

2.4.5.4 2.4.6

Program is identified by three numeric characters.

Function element structure - Example 2.4.6.1

An example of the function element in terms of the actual code is shown below : Major Function Minor Function Detailed Function Program

2.4.7

2.5

45

Transportation and communication affairs and services 451 Road transport affairs and services 45120 Bridges of National Importance 123 Program.

Detailed Function Codes 2.4.7.1

The detailed function codes are shown in Appendix D.

2.4.7.2

The program codes have not been provided.

Project Element 2.5.1.1

The project element enables transactions to be aggregated and reported at a project level (generally equivalent to “sub grant” level in the project development budget).

2.5.1.2

The project code will be used for all development projects and the use of this code for all such projects will be mandatory.

2.5.1.3

Issued: 13-Feb-99

The project element consists of the project number, which is identified by four numeric characters.

Page 2.18

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Chart of Accounts

2.5.1.4

Each project will have a unique project number.

2.5.1.5

The table below shows the structure of the function element.

Numeric

Numeric

ct e oj Pr

2.5.2

Numeric

er b m nu

Detailed Project Codes 2.5.2.1

Issued: 13-Feb-99

Numeric

Detailed project codes have not been provided. These will be compiled and issued for individual projects as required.

Page 2.19

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3

Use of Chart of Accounts Elements 3.1

Overview 3.1.1

Issued: 13-Feb-99

Introduction 3.1.1.1

The use of the CoA relies on double -entry book-keeping whereby the debits equal the credits for any transaction. To allow for this expenditure, revenue, asset, liability and equity codes have been provided (refer to detailed coding contained in the appendices). Included below in this section is a general discussion of which elements are required to be used for which transaction types.

3.1.1.2

The debit side of the posting involving expenditure (including expenditure on physical assets) will require all sub elements of the chart of account elements to be used.

3.1.1.3

Revenue will be posted against certain sub elements of the entity element depending upon whether the revenue is to the Government or to an entity at a lower level. This would be identified by the type of revenue (e.g. capital receipts would be revenue of the government, collected by the relevant department and hence both the government sub element code and the department sub element code would be used).

3.1.1.4

The “other side” of any transaction involving revenue and expenditure (i.e. cash) will not use all sub elements of the entity element and the fund element. Transactions which are posted against receivables, liabilities and equity will also use some sub elements and not others.

Page 3.20

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3.2

Journal Entries 3.2.1

Who will use which object codes 3.2.1.1

3.2.2

•

DDO

Objects only

•

DAO

All codes

•

AG / AGPR

All codes.

Use of elements for different transactions 3.2.2.1

Not all journal entries will require the use of all elements. There are two main reasons for this.

3.2.2.2

The first reason is that a number of elements are “derived”, that is an attribute of a detailed sub element provides information to identify the higher level sub elements. For example the DDO code in conjunction with other sub elements determines the government sub element.

3.2.2.3

The second reason is that certain transactions are not relevant to some sub elements. Liabilities, assets and equity items are an example of this where they will be posted to only the government sub element of the entity element.

3.2.2.4 3.2.2.5

Issued: 13-Feb-99

It is envisaged that the usage of the object codes will be on the following basis in line with the functions and activities of particular organisational units:

In a computerised environment it will be possible to derive further codes to minimise the data entry requirements. The table below provides guidance on the use of which sub elements for certain transaction types. The table shows where the sub element is required for coding of transactions, where other sub elements are derived and where sub elements are not required because they are not relevant.

Page 3.21

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Chart of Accounts

Transaction

Entity

Object

Fund

Function

Govt Div'n/Dept Att. Dept District DDO A/c Element A/c Number Fund Sub-fund Grant/PA A/c

Major

Minor

Det Fcn

DR Expenditure

D

R

R

D

R

R

R

D

D

R

R

R

R

CR Cash

R

N

N

N

N

R

R

R

N

N

N

N

N

DR Cash

R

N

N

N

N

R

R

R

N

N

N

N

N

CR Revenue

R

R

R

N

N

R

R

D

D

R

R

R

R

DR Fixed Assets

D

R

R

D

R

R

R

D

D

R

R

R

R

CR Cash

R

N

N

N

N

R

R

R

N

N

N

N

N

DR Receivables

R

N

N

N

N

R

R

D

D

R

N

N

N

CR Equity

R

N

N

N

N

R

R

D

D

R

N

N

N

DR Equity

R

N

N

N

N

R

R

D

D

R

N

N

N

CR Liabilities

R

N

N

N

N

R

R

D

D

R

N

N

N

3.2.2.6

3.2.2.7 Issued: 13-Feb-99

D

Derived from element/sub-element relationships

R

Required to be input

N

Not required to be input

Practical examples of the application of these concepts are shown in the table on the following page in 3.2.2.7:

Examples of transactions using the elements of the proposed CoA. Page 3.22

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Chart of Accounts

Element Characters

Entity A

1 Expenditure Full Code Dr Actual input

F

Full Code Cr Actual input

N

7 7

N

0 0

N

2 2

A

I

Object A

D

N

4 4

N

4 4

N

4 4

N

0 0

A

N

N

N

Fund N

N

A

N

N

1 1

0 0

1 1

C C

(10,000)

2 Receipt Full Code Cr Actual input

F F

B B

0 0

1 1

1 1

0 0

1 1

C C

(20,000)

Full Code Dr Actual input

F F

F F

0 0

1 1

1 1

0 0

1 1

C C

20,000

3 Year End Adjustment Full Code Dr P Actual input P

F F

0 0

3 3

1 1

0 0

2 2

C C

100,000

H H

0 0

1 1

1 1

0 0

3 3

C C

(100,000)

D D

0 0

2 2

2 2

0 0

3 3

P P

F F

0 0

1 1

1 1

0 0

2 2

P P

(20,000)

1 1

0 0

2 2

If required If required

20,000

Period-end adjustment to physical assets (vehicles) purchased during the period by the Government of the Punjab.

Dr to vehicles in Punjab.

DG of food in the department of Food, Agric. & Livestock authorise payment for sugar from the General Prov. Fund (food wing).

Dr food expenditure in Public Account using the GFS code

Cr to Equity in Punjab.

A

2 2

3 3

4 4

0 0

F F

0 0

1 1

1 1

0 0

1 1

C C

1,000,000 (1,000,000)

Cr payable account in the CF of Balochistan. Cr Non-food Bank Account in Public Account.

Issued: 13-Feb-99

0 0

Dr to Federal Bank account, Non-food.

5 Government Borrows From Public Account (i) Full Code Dr B 0 2 - Q Actual input 0 2

Full Code Dr Actual input

1 1

Cr to Tax from Companies, Federal.

I I

(ii) Full Code Cr Actual input

7 7

Cr to Federal Bank account, Non-food.

K K

Full Code Cr Actual input

0 0

Cash received for Tax from Companies in Islamabad.

Dr to entity, expenditure, Petrol, CF and GFS code.

I

S S

1 1

10,000

DDO in Department of Libraries, in Education Division, in Islamabad institutes payment for petrol from the consolidated Fund, nondevelopment budget. GFS heading Education/Tertiary Educ. Affairs and Services.

K

Full Code Cr Actual input

1 1

If required If required

Rs N

1 1

2 2

1 1

N

0 0

0 0

0 0

N

F F

3 3

3 3

Project N

F F

2 2

4 4

N N

C

1 1

0 0

N

1 1

6 6

2 2

N

0 0

0 0

2 2

N

4 4

2 2

2 2

Function N

2 2

4 Public Account Transaction Full Code Dr S 1 Actual input 1

4

N

0 0

P P

0

N

A A

Full Code Cr Actual input

0 0

N

B

0 0

2 2

-

-

Q

A

2 2

3 3

4 4

0 0

G G

0 0

1 1

1 1

1 1

2 2

C C

B

1 1

0 0

-

-

Q

A

1 1

3 3

4 4

0 0

F F

0 0

1 1

1 1

0 0

1 1

P P

2 2

1 1

2 2

1 1

2 2

(1,000,000)

B

1 1

0 0

-

-

Q

A

1 1

3 3

4 4

0 0

F F

0 0

2 2

1 1

1 1

0 0

P P

2 2

1 1

2 2

1 1

2 2

1,000,000

Page 3.23

Commerce department in Quetta utilise money from the Balochistan Benevolent Fund, controlled by the Finance department.

Cr Food Bank Account in Public Account.

Dr Non-food Bank Account in CF of Balochistan.

Dr receivable account in Public Account.

CoA1.doc

Chart of Accounts

3.3

Month / Year end Journal Entries (Assets, Liabilities, Equity) 3.3.1.1

At the end of each reporting period it will be necessary to make journal entries to provide the asset, liability and equity balances for the Statement of Assets and Liabilities (as detailed in the Financial Reporting Manual).

3.3.1.2

Examples of the journal entries required to facilitate this are shown in the table below.

Transaction

Journal entry to reflect the initial transaction (1)

Year end journal to account for assets and liabilities (2)

Purchase of Fixed Asset

DR Fixed assets (expenditure object) CR Bank (asset object)

DR Fixed assets (asset object) CR Residual equity (equity object)

Disposal of Fixed Asset

DR Bank (asset object) DR Residual equity (equity object) CR Disposal of fixed assets (revenue object) CR Fixed assets (asset object)

Issue of Loans and Advances

DR Loans and advances (expenditure object) DR Loans and advances (asset object) CR Cash (asset object) CR Residual equity (equity object)

Repayment of Loans and Advances

DR Cash (asset object) CR Loans and advances (revenue object)

DR Residual equity (equity object) CR Loans and advances (asset object)

Receipt of Loans

DR Cash (asset object) CR Public debt (revenue object)

DR Residual equity (equity object) CR Public debt (liability object)

Repayment of Loans

DR Public debt (expenditure object) DR Interest (expenditure object) CR Cash (asset object)

DR Public debt (expenditure object) CR Residual equity (equity object)

NOTES : (1) (2)

Issued: 13-Feb-99

Initial entry to be performed by the entity/person initiating the transaction. Year end entry to be performed by AG/AGPR.

Page 3.24

CoA1.doc

Chart of Accounts

Appendix A Entity Codes A.1 A.2 A.3

Government Federal Government - Division and Attached department Districts

Issued: 13-Feb-99

Page 3.25

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Chart of Accounts

A.1 Government

Issued: 13-Feb-99

Page 3.26

CoA1.doc

Entity Element (Government) Code F P S N B

Government Name Federal Government Punjab Province Sindh Province North West Frontier Province Balochistan Province

Code

Division Name

Attached Department Code Name

Chart of Accounts

A.2 Federal Government - Division and Attached department

Issued: 13-Feb-99

Page 3.27

CoA1.doc

Entity Element Code F

Government Name Federal Government

Code F01

Division Name Cabinet Secretariat

Code F0101 F0102 F0103 F0104 F0105 F0106 F0107 F0108 F0109 F0110 F0111 F0112 F0113 F0114 F0115 F0116 F0117 F0118 F0119

F0136 F0137 F0138 F0139 F0140 F0141 F0142 F0143 F0144 F0145 F0146 F0147 F0148 F0149 F0150 F0151 F0152 Issued: 13-Feb-99

Appendix A.2 Page 1

Attached Department Name Cabinet Division (F0101-35) Federal Ministers Special Assistants Main Secretariat Car pool Intelligence Bureau National Documentation Centre Pakistan Computer Bureau Dept of Communication Security National documentation Centre 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 CDA Dept of Stationery Forms, Publication Depot Establishment Division (F0136-65) Secretariat Services Reforms Commission Service Review Board Secretariat Training Institute Civil Service Academy Pakistan Admin College National Institute of Public Admin Group Insurance Fund Multi-purpose Community Centre Community Centre Day Care Centre Staff Welfare Organization's Library Trade Training Sports & Culture Cultural Activities Staff Welfare Organization Central Staff Relief Fund C:\CoA\Othen-revenue\Entity.xls

Entity Element Code

Government Name

Code

Division Name

Code F0153 F0154 F0155 F0156 F0157 F0158 F0159

F0166 F0167 F0168 F0169 F0170 F0171 F0172

Attached Department Name Holiday Homes Hostel for Working Women Staff Welfare Department Ladies Industrial Home Vocational Training Centre Secretariat Training Centre for Women Academy for Rural Development Prime Minister Secretariat (F0166-75) Prime Minister's Secretariat Board of Investment, Isb Board of Investment, Lhr Board of Investment, Psh Board of Investment, Kch Board of Investment, Qta Prime Minister Inspection Commission Office Atomic Energy (F0176-85)

F0176 F0178 F0179 F0180 F0181

F0186 F0187 F0188 F0189 F0190 F0191 F02

Ministry of Commerce F0201 F0202 F0203 F0204 F0205 F0206

Issued: 13-Feb-99

Appendix A.2 Page 2

Atomic Energy Management Services Division, Isb Management Services Division, Lnr Management Services Division, Kch Pakistan Public Admin Research Centre Others (F0186-99) Federal Public Service Commission Service Tribunal Emergency Relief & Repatriation Land Reforms Stationery and Printing Cabinet Commerce Division (F0201-50) Secretariat National Tariff Commission Export Development Fund Liaison Office Afghan Transit Trade, Psh Liaison Office Afghan Transit Trade, Chaman Commercial Section, Istanbul C:\CoA\Othen-revenue\Entity.xls

Entity Element Code

Issued: 13-Feb-99

Government Name

Code

Division Name

Code F0207 F0208 F0209 F0210 F0211 F0212 F0213 F0214 F0215 F0216 F0217 F0218 F0219 F0220 F0221 F0222 F0223 F0224 F0225 F0226 F0227 F0228 F0229 F0230 F0231 F0232 F0233 F0234 F0235 F0236 F0237 F0238 F0239 F0240 F0241 F0242 F0243 F0244 Appendix A.2 Page 3

Attached Department Name Commercial Section, Bonn Commercial Section, Bangkok Commercial Section, Dhaka Commercial Section, Madrid Commercial Section, Seoul Commercial Section, Jakarta Commercial Section, Jeddah Commercial Section, Kuala Lumpur Commercial Section, Moscow Commercial Section, Nairobi Commercial Section, New Delhi Commercial Section, New York Commercial Section, Muscat Commercial Section, Paris Commercial Section, Beijing Commercial Section, Rome Commercial Section, Singapore Commercial Section, Tokyo Commercial Section, Tehran Commercial Section, Brussels Commercial Section, London Commercial Section, Washington Commercial Section, Tashkent Commercial Section, Almata Commercial Section, Pretoria Commercial Section, Budapest 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

C:\CoA\Othen-revenue\Entity.xls

Entity Element Code

Government Name

Code

Division Name

Code F0251 F0252 F0253 F0254 F0255 F0256 F0257 F0258 F0259 F0260 F0261 F0262 F0263 F0264 F0265 F0266 F0267 F0268 F0269 F0270 F0271

F0281 F03

Ministry of Communication F0301 F0302 F0303 F0304 F0305 F0306 F0307 F0308 F0309 F0310 F0311 F0312

Issued: 13-Feb-99

Appendix A.2 Page 4

Attached Department Name Export Promotion (F0251-80) Export Promotion Bureau Sub Regional Office, Isb Export Promotion Bureau Sub Regional Office, Mirpur Export Promotion Bureau Sub Regional Office, Lhr Export Promotion Bureau Sub Regional Office, Sialkot Export Promotion Bureau Sub Regional Office, Faisalabad Export Promotion Bureau Sub Regional Office, Multan Export Promotion Bureau Sub Regional Office, Sargodha Export Promotion Bureau Sub Regional Office, Gujranwala Export Promotion Bureau Sub Regional Office, Psh Export Promotion Bureau Sub Regional Office, Abbotabad Export Promotion Bureau Sub Regional Office, Mangora Export Promotion Bureau Sub Regional Office, Kch Export Promotion Bureau Sub Regional Office, Hyd Export Promotion Bureau Sub Regional Office, Larkana Export Promotion Bureau Sub Regional Office, Qta Textile Quota Management Directorate, Lhr Textile Quota Management Directorate, Sialkot Textile Quota Management Directorate, Fbd Textile Quota Management Directorate, Multan Textile Quota Management Directorate, Kch Cotton Board Others (F0280-99) Trade and Commercial Offices Communication Division (F0301-35) Secretariat Pakistan International Airlines National Transport Research Centre, Isb Directorate General, Ports & Shipping National Highway Authority Construction Machinery Training Centre National Mass Transit Authority Private Software Export Board Pakistan Postal Services Corporation Special Communication Organization Seamen's Training Centre, Kch Shipping Office, Kch C:\CoA\Othen-revenue\Entity.xls

Entity Element Code

Government Name

Code

Division Name

Code

F0336 F0337 F0338

F0351 F0352 F0353 F0354

F0365 F0366 F04

F05

Ministry Culture, Sports, Tourism and Youth Affairs

Ministry of Defense

Appendix A.2 Page 5

Department of Shipping Control and Mercantile Marine F0336-50) Pakistan Marine Academy, Kch Dept of Shipping Control, Kch Mercantile Marine Dept, Kch Lighthouses and Lightships (F0351-65) Direction (HQ) Lighthouses Lightships Marine Pollution Control Board, Kch Others (F0365-99) Pakistan Post Office Department Road Transport

F0401

Culture, Sports, Tourism and Youth Affairs Division

F0402 F0403 F0404 F0405 F0406

Archaelogy and Museums

F0501 F0502 F0503 F0504 F0505 F0506

Aviation Division

F0507 F0508 F0509 F0510 F0511 F0512 F0513 F0514 Issued: 13-Feb-99

Attached Department Name

Sports and Tourism Division Central Board of Film Censors Department of Archives Department of Tourist Services

Defense Division Defense Production Division Meteorology Survey of Pakistan Federal Government Educational Institutions in Cantonments and Garrisons Defense Services Pakistan Military Accounts Department Office of the Surveyor General of Pakistan Pakistan Armed Services Board Maritime Security Agency Pakistan Meteorological Department Headquarters of Airport Security Force Defense Science and Technology Organization C:\CoA\Othen-revenue\Entity.xls

Entity Element Code

Government Name

Code F06

Division Name

Code

Ministry of Education

F0601 F0602 F0603 F0604

F07

F08

Ministry of Environment, Local Government and Rural Development

Federal Government Educational Institutions in the Capital and Federal Areas Department of Libraries Central copyright Office Environment, Local Government and Rural Development Division

F0702 F0703 F0704 F0705 F0706 F0707 F0708 F0709

Forest Zoological Survey Department Local Government and Rural Development Division Pakistan Environmental Protection Agency National Council for Conservation of Wildlife in Pakistan Pakistan Forest Institute National Centre for Rural Development Municipal Training and Research Institute, Karachi Office of the Auditor General Of Pakistan (F0801-50)

Ministry of Finance, Economic Affairs and Statistics

Appendix A.2 Page 6

Education Division

F0701

F0801 F0802 F0803 F0804 F0805 F0806 F0807 F0808 F0809 F0810 F0811 F0812 F0813 F0814 F0815 F0816 F0817 F0818 F0819 Issued: 13-Feb-99

Attached Department Name

DG Audit(F.G) DG Audit Punjab DG Audit Sindh DG Audit NWFP DG Audit Balochistan DG Audit (D.S) DG Audit Works Director Zakat Audit Director Foreign Audit Dir. Audit IS & F DG (AATI) Director RAA AGPR AG Punjab AG Sindh AG NWFP AG Balochistan DG AJ & K DG Computer C:\CoA\Othen-revenue\Entity.xls

Entity Element Code

Government Name

Code

Division Name

Code F0820 F0821 F0822 F0823 F0824 F0825 F0826 F0827 F0828 F0829 F0830 F0831 F0832

F0851 F0852 F0853 F0854 F0855 F0856 F0857 F0858 F0859 F0860 F0861 F0862 F0863 F0864 F0865 F0866 F0867 F0868 F0869 F09

Issued: 13-Feb-99

Ministry of Food, Agriculture and Livestock

Appendix A.2 Page 7

Attached Department Name DG A/cs Works DG RRA (North) DG RRA (South) DG A Income Tax DG (CA) DG Audit WAPDA DG Audit (PT&T) DG Audit Railways DG PAW DG PEC Departmentalisted Account Offices Treasuries/District Account Local Fund Audit Others (F0851-99) Finance Division Pakistan Mint Department of Corporate Law Authority National Savings Agricultural Census Organization Population Census Organization Federal Bureau of Statistics Central Board of Revenue Sea Customs Land Customs and Central Excise Sales Tax Taxes on Income and Corporation Taxes Economic Affair Division Technical Assistance Scheme Statistic Division Zakat And Ushr Division Tax management board of Revenue, Excise and Taxation Institute of Statistcal Training and Research Audit and Account

F0901

Food And Agriculture

F0902 F0903

Agriculture Research Plant and Protection C:\CoA\Othen-revenue\Entity.xls

Entity Element Code

Government Name

Code

Division Name

Code F0904 F0905 F0906 F0907 F0908 F0909 F0910 F0911 F0912 F0913 F0914 F0915

F10

F11

F12

Ministry of Foreign Affairs

Ministry of Health

Ministry of Housing and Works

Issued: 13-Feb-99

Ministries of Industries and Investment Appendix A.2 Page 8

Other Agricultural Services Subsidy on Wheat Livestock Fisheries Department of Plant Protection Fertilizer Imports Department Director General of Food Office of Federal Seed Certification and National Seed Registration Directorate of Food Accounts Soil Survey of Pakistan Animal Quarantine Department Directorate of Marine Fisheries, Karachi

F1001 F1002 F1003

Foreign Affair Division

F1101 F1102 F1103 F1104 F1105 F1106 F1107 F1108 F1109

Health Division

F1110

National Institute of Child Health, Karachi

F1201 F1202 F1203 F1204 F1205 F1206

F13

Attached Department Name

F1301 F1302

Foreign Affair Pakistan Mission Abroad

Medical Services Public Health Directorate of Central Health Establishments Directorate of Malaria Control Directorate of Tuberculosis Control Jinnah Postgraduate Medical Centre National Health Laboratories National Institute of Malaria Research and Training, Lahore

Housing and Works Division Civil Works Estate Offices Federal Lodges Office of the Director General, Pakistan Public Works Department of Supplies Estate Office Industries and Investment Division Industries C:\CoA\Othen-revenue\Entity.xls

Entity Element Code

Government Name

Code

F14

F15

Issued: 13-Feb-99

Division Name

Code F1303 F1304 F1305 F1306 F1307

Ministry of Information and Media Development,

Ministry of Interior

Appendix A.2 Page 9

Attached Department Name Department of Investment Division and Supplies Production Wing Textile Commissioner's Organization Department of Explosives Patent Office, Karachi

F1401

Information and Media Development Division

F1402

Directorate of Publications, Newsreels and Documentation

F1403 F1404 F1405 F1406 F1407 F1408

Press information Department

F1501 F1502 F1503 F1504 F1505 F1506 F1507 F1508 F1509 F1510 F1511 F1512 F1513 F1514 F1515 F1516 F1517 F1518 F1519 F1520 F1521 F1522

Interior Division

Information Services abroad Pakistan National Centre Media Development Division Directorate of Research and Reference Office of the Director General Pakistan National Centre

Islamabad Passport Organization Pakistan Coast Guards Registration Organization Civil Defense Narcotics Control Division Federal Investigation Division Headquarters Pakistan Rangers, Lahore Headquarters of Frontier Corps, Baluchistan Headquarters of Frontier Corps, NWFP Office of the Administrator Islamabad Capital Territory Headquarters Pakistan Rangers Sindh(South) Karachi Other Civil Armed Forces Jail And Convict Settlements Federal Police Provincial Police Local Police Provincial Border Forces Frontier watch & Ward Other Places of Detenation & Correction Home Department C:\CoA\Othen-revenue\Entity.xls

Entity Element Code

Government Name

Code F16

F17

F18

Issued: 13-Feb-99

Division Name

Code

Ministry of Kashmir Affairs, Northern Areas & States & Frontier Regions

Ministry of Labour, Manpower and Overseas Pakistanis

Ministry of Law, Justice, Human Rights and Parliamentary Affairs

Appendix A.2 Page 10

Attached Department Name

F1601

Kashmir Affairs, Northern Areas & States & Frontier Regions Division

F1602 F1603 F1604 F1605 F1606 F1607 F1608

Frontier Region

F1609

The Chief Courts, Northern Areas

F1701

Labour, Manpower and Overseas Pakistanis Division

F1702 F1703 F1704 F1705 F1706 F1707 F1708

Manpower and Overseas Pakistanis

F1709

Minimum Wedges Board

F1801

Law, Justice, Human Rights and Parliamentary Affairs Division

F1802 F1803 F1804 F1805 F1806 F1807 F1808 F1809 F1810 F1811 F1812 F1813 F1814

Parliamentary Affairs

Frontier Constabulary Federally Administered Tribal Areas Afghan Refugees Kashmir Affairs and Northern Affairs Division Northern Areas Federal Government Educational Institutions in Northern Areas

National Industrial Relations Commissions Implementation Tribunals for Newspapers Employees Directorate of Trade union Education Bureau of Immigration and Overseas Employment National Training Bureau Directorate of Dock Workers Safety (Headquarters), Karachi

Human Rights Division Supreme Judicial Council Supreme Court Federal Shariat Court High Court Session Court Civil Court Criminal Court Labour Court Labour Tribunal Courts of small Causes Courts C:\CoA\Othen-revenue\Entity.xls

Entity Element Code

Government Name

Code

F19

F20

F21

F22

F23

F24

F25

F26 Issued: 13-Feb-99

Division Name

President ,Prime Minister ,National Assembly and Senate

Ministry of Petroleum and Natural Resources

Ministry of Planning and Development

Ministry of Population Welfare

Ministry of Railways

Ministry of Religious Affairs, Zakat & Ushar and Minorities Affairs

Ministry of Science And Technology

Ministry of Water and Power Appendix A.2 Page 11

Attached Department Name

Code F1815

Administrative Department-General &Official Trustee

F1901

National Assembly

F1902 F1903 F1904 F1905 F1906 F1907 F1908 F1909 F1910 F1911

The Senate

F2001

Petroleum and Natural Resources Division

F2002

Geological Survey

F2101 F2102 F2103

Planning and Development Division

F2201 F2202

Population Welfare Division

F2301 F2302

Railways Division

F2401

Religious Affairs, Zakat & Ushar and Minorities Affairs Division

F2402 F2403

Council of Islamic Ideology

F2501 F2502

Science and Technology Division

F2601 F2602

Water and Power Division

Election Federal Council President Prime minister Governor Chief Minister Mohtasib Services And General Administration Service Tribunal

Planning Commission Town Planning Offices

Directorate of Clinical Training, Karachi

Pakistan Railways

Minorities Affairs Division

Scientific Societies

Office of the Chief Engineering Advisors and Chairman Federal Flood Commission C:\CoA\Othen-revenue\Entity.xls

Entity Element Code

Government Name

Code

F27

Issued: 13-Feb-99

Division Name

Code F2603

Ministry of Women development Social Welfare and Special Education

Appendix A.2 Page 12

Attached Department Name Office of the Pakistan Commissioner for Indus water

F2701

Women development Social Welfare and Special Education Division

F2702 F2703

Social Welfare Special Education

C:\CoA\Othen-revenue\Entity.xls

Chart of Accounts

A.3 Districts Federal Balochistan Sindh Punjab N.W.F.P.

Issued: 13-Feb-99

Page 3.28

CoA1.doc

Entity Element (Districts)

Accounts Offices (Federal Capital) Code

Location

ID

Islamabad

Entity Element (Districts)

Accounts Offices (Balochistan) Code QA QE UL PN ZT KN ZB TB DJ NI PJ KU DR DB BE GR QS GW MK BA HB SB MY BG LH

Location Quetta (A.G.P.R. Sub. Office) Quetta (A.G. Office) Uthal Pishin Ziarat Kharan Zhoob Turbat (Kech) Dera Murad Jamali Nushki Panjgur Kohlu Dera Allah Yar Dera Bugti Barkhan Gawadar Qilla Saif ullah Ghandawa Musa Khail Bela Hub Sarab Maskhey Bhag Lehri

DN UM HI DK CN LT PI MM KR SI LI

Dalbandin Usta Muhammad Harnai Duki Chaman Ladghast Pasni Muslim Bagh Khuzdar Sibi Loralai

Entity Element (Districts)

Accounts Offices (Sindh) Code KA KI HD SK KP JD NF LA DU MS NH TA SR BN SP MT

Location Karachi (A.G.P.R. Sub Office) Karachi (A.G. Office) Hyderabad Sukkur Khairpur Jacubabad Naushero Feroz Larkana Dadu Mirpukhas Nawab Shah Thatta Sanghar Badin Shikar Pur Mitthi

Entity Element (Districts)

Accounts Offices (Punjab)

Code LO LE BR ST JM GA JG DG SG SA GT AK MH SL FD RI MN CH HF MB KS TS KB MI BK OK KW LN RP BH RN VR LY PK NL

Location Lahore (A.G.P.R. Sub Office) Lahore (A.G. Office) Bahawal Pur Sialkot Jhelum Gujranwala Jhang D.G. Khan Sargodha Shaikhupura Gujrat Attock Muzzaffar Garh Sahiwal Faislabad Rawalpindi Multan Chakwal Hafizabad Mandi Bahudin Kasoor Toba Tek Singh Khushab Mianwali Bhukkar Okara Khaniwal Lodhran Rajanpur Bahawal Nugar Rahim yar Khan Vehari Layyah Pak Pattan Narowal

Entity Element (Districts)

Accounts Offices (N.W.F.P) Code PR PW AD MA DI MR BU SW HR LK CA DA NR KK SU CL KT BD KD TK BM

Location Peshawar (A.G.P.R. Sub Office) Peshawar (A.G.Office) Abbotabad Manshra D.I.Khan Mardan Bannu Sawat Haripur Lakki Charsadda Dir at Timargara Nowshera Karrak Sawabi Chitral Kohat Bunair at Daggar Kohistan at Dassu Tank Batagram

KH MG TW KM OI BJ MD MW

Khyber Mohmand at Ghalanai Tank (S.W. Agency) Kurram at Ara Chinar Orakzai at Hangu Bajaur at Khar Malakand Miran Shah (N.W. Agency)

Chart of Accounts

Appendix B Object Codes B.1 B.2

Accounting Elements Account Numbers B.2.1 B.2.2 B.2.3 B.2.4 B.2.5 B.2.6 B.2.7

Issued: 13-Feb-99

Expenditure Tax Revenue Non-Tax Revenue Capital Receipts Assets Liabilities Equity

Page 3.29

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Chart of Accounts

B.1 Accounting Elements

Issued: 13-Feb-99

Page 3.30

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Object Element Element No

Major object Description

A

Expenditure

B

Tax Revenue

C E

Non-Tax Revenue Capital Receipts

F

Assets

G H

Liabilities Equity

No

Description

Minor object No

Description

Detailed object No

Description

Chart of Accounts

B.2.1

Issued: 13-Feb-99

Expenditure

Page 3.31

CoA1.doc

Object Element Element No A

Description Expenditure

Major object No A01

Description Employee related expenses

Minor object No A011

A012

Description

Detailed object No

Pay

Description

A01101 A01102 A01103 A01104 A01105 A01106 A01150

Pay of Officers (A01101-50) Basic pay Personal pay Special pay Technical pay Indexed pay Qualification Pay Others

A01151 A01152 A01153 A01154 A01155 A01156 A01170

Pay of other staff (A01151-99) Basic pay Personal pay Special pay Good conduct pay Indexed pay Qualification Pay Others

A01201 A01202 A01203 A01204 A01205 A01206 A01207

Regular allowances (A01201-10) Senior post allowance House rent allowance Conveyance allowance Sumptuary allowance Dearness allowance Local compensatory allowance Washing & Dress allowance

Allowances

A01211 A01212 A01213 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

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 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

A013

Taxes

A02

Project preinvestment analysis

A021 A022

Feasibility studies Research and surveys & Exploratory operations

A03

Operating expenses

A031

Fees

A01241 A01242 A01243 A01244 A01245 A01246 A01270

Utility allowance for electricity Consolidation travelling allowance Special travelling allowance Adhoc relief Indexed house rent allowance Indexed conveyance allowance 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

A01301

Income Tax

A03101 A03102

Bank fees Legal fees

A032

Communications

A03201 A03202 A03203 A03204 A03205 A03270

Postage and telegraph Telephone and trunk call Telex and teleprinter Electronic Communication Courier and pilot service Others

A033

Utilities

A03301 A03302 A03303 A03304 A03370

Gas Water Electricity Hot and cold 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 for 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

Fuel

A03602 A03603 A03670

A037

Consultancy and Contractual work

A03701 A03702 A03703 A03770

A038

Insurance Registration Others

Travel & Transportation

Computer Management Govt. Departments Other Govt. Servants (A03801-20)

A03801 A03802 A03803 A03804 A03805 A03806 A03807 A03808 A03809

A03821 A03822 A03823 A03824 A03825 A03826 A03827

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 Other than Govt. Servants (A0382140) Training - domestic Training - international Other - domestic Other -international Travelling allowance Transportation of Goods P.O.L Carges, Aeroplanes, Helicoptors, Staff Cars, MotorCycles

A039

General

A03828 A03829

Conveyance charges Others

A03901 A03902 A03903 A03904 A03905 A03906 A03907 A03908 A03909 A03910 A03911 A03912 A03913 A03914 A03915 A03916 A03917 A03918 A03919 A03920 A03921

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

A03922 A03923 A03924 A03925 A03926 A03927

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

A03928 A03929 A03930 A03931 A03932 A03933 A03934 A03935 A03936 A03937 A03938 A03970

A04

Employer contributions

A041

Superannuation

A042

Pension

A04101

Superannuating, retiring and compensatory pension

A04201 A04202 A04203

Commuted value of pension Gratuity value of pension

A04204 A04205 A04270

A05

Grants subsidies & Write off Loans

Expenditure on Confiscated Goods Weight & Measures Trade Marks and Patent Rights Administration Administrative Training Administrative Research Vocational and Manpower Training Expenditure on Foreign Experts assistance received from abroad Demarcation of Indo-Pakistan Boundary Service Charges Re-imbursment of T.T. charges to Banks of Home Remittances Training & Research Others

Other pension (e.g. pension granted to the family of national heroes) Gratuities (e.g.. gratuity where pension is not mature) Reimbursement of medical charges to pensioners Others

A05101 A051

Subsidies A05102 A05103

To financial institutions To non financial institutions To other enterprises

A06

Transfers

A05104 A05105

To federal government public entities

A05201 A05202 A05203 A05204 A05205 A05270

To federal government To provincial government To local bodies To financial institutions To non financial institutions To others

To provincial government public entities

A052

Grants-domestic

A053

Write off Loans

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 fund Renewals & replacements Return to Govt. investment To Suger Cess Fund Others

A07

Interest payment

A071

Interest - domestic A07101 A07102 A07103 A07104 A07105 A07110

Permanent Debt (A07101-10) To Federal Govt. To Provincial Govt. To Local bodies To Financial Institute To Non-financial Institute Others

A07111 A07112 A07113 A07114 A07115 A07120

Floating Debt (A07111-20) To Federal Govt. To Provincial Govt. To Local bodies To Financial Institute To Non-financial Institute Others

A07121 A07122 A07123 A07124 A07125 A07130

Unfunded Debt (A07121-30) To Federal Govt. To Provincial Govt. To Local bodies To Financial Institute To Non-financial Institute Others

A07131 A07132 A07133 A07134 A07135 A07140

Other Debt (A07131-40) To Federal Govt. To Provincial Govt. To Local bodies To Financial Institute To Non-financial Institute Others

A072

Interest - foreign A07201 A07202 A07203 A07204 A07210

Permanent Debt (A07201-10) To Federal Govt. To Foreign Govt. To Financial Institute To Non-financial Institute Others

A07211 A07212 A07213 A07214 A07220

Floating Debt (A07211-20) To Federal Govt. To Foreign Govt. To Financial Institute To Non-financial Institute Others

A07221 A07222 A07223 A07224 A07230

Unfunded Debt (A07221-30) To Federal Govt. To Foreign Govt. To Financial Institute To Non-financial Institute Others

A07231 A07232 A07233 A07234 A07240

Other Debt (A07231-40) To Federal Govt. To Foreign Govt. To Financial Institute To Non-financial Institute Others

A07301 A073

Others

Other Oblegations (e.g. Depreciation and other Reserve funds, Deposits of income Tax)

A07302

A07303

A08

A09

Loans advances

Physical assets

A081

Advances to government servants

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

A082

Provinces

A08201 A08202 A08203 A08204

NWFP Punjab Sindh Balochistan

A083

Local bodies

A08301 A08302 A08370

Federal Provincial Others

A084

Foreign grants

A08470

Others

A085

Finnancial institutes

A08570

Others

Non financial institutes

A08670

A086 A087

Loanto Others

A08701 A08770

Purchase of physical assets

A09101

A091

Others Private sector Others

Land and buildings

A09102 A09103 A09104 A09105 A09106 A09107 A09108 A09109 A09170

A092

Computer Equipments

A09201 A09202 A09203

Hardware Software I.T. Equipment Apparatus and plant - telegraph Apparatus and plant - telephone Apparatus and plant - radio Others

A093

Telecommunication

A09301 A09302 A09303 A09370

Commodity Purchases

A09401

A094

A09402 A09403 A09470

A095

A10

Principal repayments

A101

Other Stores and Stock

Principal repayment-

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

Foods Fertilizer Coal Others

A09501 A09502 A09503 A09570

Medical stores Newsprint Tractors Others

A10101

Domastic Direct

domestic A10102 A10103 A10104 A10105 A10106 A10170

A102

Principal repayment foreign

A10201 A10202 A10203 A10204 A10205 A10270 A10301

A103

A11

Investment

To federal government To provincial government To local bodies To financial institutions To non financial institutions To others

Foreign Direct To federal government To foreign governments To financial institutions To non financial institutions To others

A10302 A10303

Repayment of Loan-Foreign Appropriation for Reduction or Aoidance of Debt Sinking Fund Other Appropriations

Other repayments

A111

Investment local

A11101 A11102 A11170

To financial institutions To non financial institutions To others

A112

Investment foreign

A11201 A11202 A11203 A11270

To financial institutions To non financial institutions Contribution to International Finance Institution To others

A113

Others

A12

Civil Works

A121

Roads highways and bridges

A12101 A12102 A12103 A12104

National highways Other highways/roads Bridges of national importance Other bridges Main Canals Feeder canal Tertiary and other subsidiary links Others

A122

Irrigation works

A12201 A12202 A12203 A12270

Embankment and drainage works

A12301

A123

A12302 A12303 A12370

A124

Buildings and structures

A12401 A12402 A12403 A12404 A12470

A125

A126

Telecommunication works

Other Works

Main embankment Miscellaneous embankment Drainage Others

Office buildings Residential buildings Other buildings Structures Others

A12501 A12502 A12503 A12504 A12570

Lines and wires Apparatus and plant Share in factories Stores Others

A12601 A12602

Works-Urban Works-Rural

A12603 A13

Repairs and maintenance

A130

Transport

A131

Machinery and Equipment

A132

Furniture and Fixture

A133

Buildings and structure

A13301 A13302 A13303 A13304 A13370

Office Buildings Residential Buildings Other Buildings Structures Others Main canal Feeder canal Tertiary and other subsidiary links Others

A134

Irrigation works

A13401 A13402 A13403 A13470

Embankment and drainage

A13501

A135

A13502 A13503 A13570

A136

Roads highways and bridges

Public Health Engineering

Main embankment Miscellaneous embankment Drainage Others

A13601 A13602 A13603 A13604

National highways Other highways/roads Bridges of national importance Other bridges

A14

Suspense and Clearing

A137

Computer Equipment

A13701 A13702 A13703

Hardware Software I.T. Equipment

A138

Telecommunication

A13801 A13802 A13870

Lines and wires Apparatus and plant Others

A139

General

A13901

Maintenance of gardens

Recovery of Expenditure

A14101

A141

Recovery of expenditure suspense

Chart of Accounts

B.2.2

Issued: 13-Feb-99

Tax Revenue

Page 3.32

CoA1.doc

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

Taxes from Companies (B01101-20) B01101

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

Advance payments of tax under section 53

B01126

Penalties under the income tax ordinance

B01127

Share of net proceeds assigned to provinces

B01130

Others Taxes from Individuals, AOPs, URF and HUF other than salaries(B01131-40)

B01131

Income tax

B01132

Surcharge

B01133

MLR 32/3c

B01134

Deduction at source under section 50

B01135

Advance payments of tax under section 53

B01136

Penalties

B01137

Share of net proceeds assigned to provinces

B01140

Others Taxes from Govt. employee(B01141-50)

B01141

Income tax-ordinary collection

B01142

Surcharge ordinary collection

B01143

Deduction at source under section 50C

B01144

Penalties under the income tax ordinance Taxes from other employees(B01151-60)

B01151

Issued: 13-Feb-99

Appendix B.2.2 Page 1

Income tax-ordinary collection

C:\CoA\Revenue\Tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

No B01152

Detailed object Description Surcharge ordinary collection

B01153

Deduction at source under section 50C

B01154

Penalties under the income tax ordinance

B01155

Share of net proceeds assigned to provinces

B01160

Others Taxes from agriculture (B01161-70)

B01161

Ordinary collection

B01162

Penalties under the income tax ordinance

B01163

Share of net proceeds assigned to provinces

B01170

Others Taxes from other sources(B01171-80)

B012

B013

Wealth tax

B01171

Tax released from interest on Govt. securities

B01172

Tax on other emoluments

B01173

Penalties under the income tax ordinance

B01174

Recoveries of overpayments

B01175

Share of net proceeds assigned to provinces

B01176

Taxes on income not else where classified

B01177

Share of net proceeds assigned to provinces ( N.E.C)

B01201

From private/public companies

B01202 B01203 B01204 B01205

Registration firms From individuals AOP/URF/HUF On agricultural assets Other collection

B01206

Share of net proceeds assigned to provinces-Wealth Tax

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 assign to corporation,muncipalties etc.

B01310

Other Collection Transfer of property tax (B01311-20)

B014

Issued: 13-Feb-99

Land revenue

Appendix B.2.2 Page 2

B01311

Fees for registering documents

B01312

Copying registered documents

B01320

Others

B01401

Ordinary Collection

C:\CoA\Revenue\Tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

B015

B016

B017

B018

Issued: 13-Feb-99

Minor object Description

Worker's welfare tax

Tax on profession, trades and callings

Detailed object Description

No 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

Share of net proceeds assigned to provinces- land Revenue

B01411 B01412

Recovery from Pakistan atomic energy commission on account of resettlement of displaced persons Recovery on account of survey and settlement charges

B01413

Recovery for maintenance of boundaries and pillars

B01414

Fees for consolidation of holdings

B01415

Tirni grazing dues

B01416

Collection fee on the dues recovered as arrears of land revenue through revenue agencies

B01417

Revenue talbana

B01418

Mutation fee

B01419

Copying and inspection fees of Patwaries record

B01420

Copying fees for the preparation of produce statement and five yearly abstracts of yield

B01421

Examination fee from Naib Tehsildars and patwaries

B01422

Recoveries of overpayments

B01423

Collection of payments for service rendered

B01424

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 of source

B01670

Other Collection

Capital value tax on immovable property B01701

Urban

B01702 B01770

Rural Others

B01801

Motor vehicles

Capital value tax on movable property

Appendix B.2.2 Page 3

C:\CoA\Revenue\Tax Revenue.xls

Object Element No

Element Description

No

Major object Description

B019

B02

Indirect taxes

Minor object Description

No

B020

B021

B022

B023

Other direct taxes

Sea customs

Land customs

Customs Surcharge

Detailed object Description

No B01870

Others

B01901

Federal education fee tax

B01902

Corporate Asset Tax

B01970

Others

B02001 B02002 B02003 B02004

Imports Exports Export duty on cotton Share of net proceeds assigned to provinces-Sea customs

B02070

Others

B02101

Imports

B02102

Exports

B02103

Export duty on cotton

B02104 B02170

Share of net proceeds assigned to provinces-land customs Others

B02201

Surcharge-Iqra

B02270

Others

Sales tax

Sales tax on imports(B02301-15) B02301

Ordinary collection

B02302

Share of net proceeds assigned to provinces

B02303

Other collections Sales tax on exports(B02316-30)

B02316

Ordinary collection

B02317 B02318

Share of net proceeds assigned to provinces Other collections

Sales tax on goods liable to federal excise(B02331-45) B02331

Ordinary collection

B02332

Share of net proceeds assigned to provinces

B02333

Other collections

Sales tax on goods not liable to federal excise (B02346-60)

Issued: 13-Feb-99

Appendix B.2.2 Page 4

B02346

Ordinary collection

B02347

Share of net proceeds assigned to provinces

B02348

Other collections

C:\CoA\Revenue\Tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

B024

Minor object Description

No

Detailed object Description Sales tax paid by dealers(B02361-75)

B02361

Ordinary collection

B02362

Share of net proceeds assigned to provinces

B02363

Other collections

Federal excise

POL(B02401-10) B02401

Motor spirit

B02402

High speed diesel

B02403

Furnace Oil

B02404

Asphalt

B02405

Lubricating Oil

B02406

Kerosene Oil

B02407

Share of net proceeds assigned to provinces

B02408

Others

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

Share of net proceeds assigned to provinces.

B02421

Others Manufacturing goods(B02426-40)

Issued: 13-Feb-99

Appendix B.2.2 Page 5

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 leather products

B02434

Silver and silver wares

B02435

Paper and paper products all types

C:\CoA\Revenue\Tax Revenue.xls

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

Share of net proceeds assigned to provinces-

B02439

Others Steel 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

Share of net proceeds assigned to provinces-

B02449

Others Fabrics, 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

Share of net proceeds assigned to provinces.

B02463

Others 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

Share of net proceeds assigned to provinces.

B02477

Other Others(B02581-90)

Issued: 13-Feb-99

Appendix B.2.2 Page 6

B02481

Tobacco all sort

B02482

Advertisement

B02483

Betel net

B02484

Furniture, fitting and fixtures

B02485

Share of net proceeds assigned to provinces.

C:\CoA\Revenue\Tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

B025

B026

Minor object Description

Federal excise on Natural gas

Detailed object Description

No B02486

Others

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 Incense fee for the generally sale of foreign liquor whether imported on manufactured in Pakistan

B02603

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: 13-Feb-99

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

Appendix B.2.2 Page 7

Non Judicial(B02701-30) B02701

On bills of echange, cheques and other commercial documents

B02702

Receipt on account of stamp duties

B02703

leveid under supplementary tax orinance1957

B02704

Other non judicial sale and general stamps

B02705

Duty recovered under rules 10 &11 of Pakistan stamp rules 1925

B02706

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

C:\CoA\Revenue\Tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

No B02710

Detailed object Description Recoveries from Govt. departments for stamps supplied

B02711

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

B02736

Recoveries from Govt. departments for stamps supplied

B02770

Others

Motor vehicles

Receipts under motor vehicles act (B02801-10) B02801

Fee for registrations

B02802

Fee for Miscellaneous receipts

B02803

Receipt under Provincial Motor Vehicle Taxation act

B02804

Receipt from bus and truck services Other receipts(B02811-99)

B029

B02811

Other receipts from police(traffic) department on account of motor vehicles fitness certificates

B02812

Other receipt from Provincial transport authority on account of vehicles route permit fee

Other Indirect Taxes Sale of Opium(B02901-10) B02901

Sale proceeds of excise opium

B02902

Sale proceeds of medicinal opium

B02903

Sale proceeds of alkaloids

B02904

Others Entertainment tax(B02911-20)

B02911

Duty recovered by sale of stamp.

B02912

Duty recovered otherwise than by sale of stamps.

B02913

Fines and penalties

B02914

Tax on cinemas Cess, all types(B02921-30)

Issued: 13-Feb-99

Appendix B.2.2 Page 8

B02921

Education Cess

B02922

Historical Mosques Cess

B02923

Betterment Cess

B02924

Development Cess on hotels

B02925

Development Cess on sugar can

C:\CoA\Revenue\Tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

No B02926

Detailed object Description Cess on tickets issued for admission to cinema houses under section 8 of Finance Ordinance V111969

Electricity(B02931-40) B02931

Fee payable under electricity rules

B02932

Fee payable under cinema tograph Act and Ruleselectricity rules

B02933

Fee payable for the grant of certificates of competency to supervisor and licenses to electrical contractors

B02934

Electricity duty current receipt(WAPDA)

B02935

Miscellaneous receipts fee Surcharges(B02941-50)

B02941

Petroleum

B02942

Natural Gas

B02943

Fertilizer Others, all types(B02951-99)

Issued: 13-Feb-99

Appendix B.2.2 Page 9

B02951

Paddy husking tax

B02952

Receipts from sale of tobacco

B02953

dealers license forms

B02954

Other fees for registration of real estates agencies

B02955

Fines and penalties

B02956

Cotton fee

B02957

Tax on hotels levied under finance act 1965

B02958

Betting tax

C:\CoA\Revenue\Tax Revenue.xls

Chart of Accounts

B.2.3

Issued: 13-Feb-99

Non-Tax Revenue

Page 3.33

CoA1.doc

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

Detailed object Description

No C01001 Railway C01002 C01003 C01004 C01005 C01006 C01007 C01008 C01070

Pakistan post office Pakistan telegraph and telephone 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 on supply of wheat to Federal Govt. Wheat receipts -others

C01110 C01111 C01112 C01113 C01114

State Trading Rice(C01111-20) Sale proceeds of rice Federal subsidy on rice Provincial subsidy on rice Recoveries of incidentals on supply of rice to Federal Govt. Rice receipts-others

C01120 C01121 C01122 C01123 C01124

State Trading Sugar (C01121-30) Sale proceeds of sugar Federal subsidy on sugar Provincial subsidy on sugar Recoveries of incidentals on supply of sugar to Federal Govt. Sugar receipts-others

C01131 C01132 C01133 C01134

State Trading Fertilizer (C01131-40) Sale proceeds of fertilizer Federal subsidy on fertilizer Provincial subsidy on fertilizer Recoveries of incidentals on supply of fertilizer to Federal Govt.

State trading schemes

C01135 Fertilizers other receipts State trading medical stores (C01141-50) 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. C01145 Medical stores other receipts C01141 C01142 C01143 C01144

C01151 C01152 C01153 C01154 Issued: 13-Feb-99

Appendix B.2.3 Page 1

State trading Coal stores (C01151-60) Sale proceeds of coal Federal subsidy on coal Provincial subsidy on coal Recoveries of incidentals on supply of coal stores to Federal Govt. C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

No C01155 Cool receipts-other

Detailed object Description

State trading Newsprint (C01161-70) Sale proceeds of newsprint Federal subsidy on newsprint Provincial subsidy on newsprint Recoveries of incidentals on supply of newsprint stores to Federal Govt. C01165 Newsprint receipts-other C01166 Sale proceeds of diplomatic cars C01167 State trading others C01161 C01162 C01163 C01164

C012

C013

Issued: 13-Feb-99

Interest on loans and advances to provinces

Interest Cash Loans C01201 C01202 C01203 C01204

Punjab Sindh NWFP Balochistan

C01205 C01206 C01207 C01208

Interest Foreign Loans Punjab 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

C01301 C01302 C01303 C01304 C01305 C01306 C01307

Interest cash Loan(C01301-10) 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

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

Interest on Loans to Local Bodies

Appendix B.2.3 Page 2

C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

C014

C015

C016

Minor object Description

No C01319 C01320 C01321 C01322 C01323

Interest on loans and advances to Financial Institutes

Interest cash Loan(C01401-10) C01401 C01402 C01403 C01404

Industrial Development Bank of Pakistan Investment Corporation of Pakistan House Building Finance Corporation Cooperative Bank Gilgit

C01411 C01412 C01413 C01414 C01415

Interest Foreign Loan(C01411-20) Agricultural Bank of Pakistan Pakistan Industrial Credit and investment Corporation Industrial Development Bank of Pakistan National Development Finance Corporation Bankers Equity

Interest on loans and advances to Nonfinancial Institutes

Interest on Loans &advances to Govt. Servant

Detailed object Description Oil And Gas Development Corporation Indus Gas Hyderabad Development Authority Sui NorthernGas pipeline Ltd. Pakistan Television Corporation Pakistan Energy Commission

Interest cash 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 Motor Car Advance C01603 Motor Cycle/Scooter advance C01604 Cycle advance

Issued: 13-Feb-99

Appendix B.2.3 Page 3

C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No C017

C018

Minor object Detailed object Description Description No Interest loan & advances-other to private C01701 Cash Loans to Azad Kashmir Govt. State sector C01702 Foreign Loan to Azad Kashmir Govt. State C01703 Interest Regimental Loan Interest Taccvi Loan to Zamindar C01704 In Gilgit District C01705 In Baltistan District C01706 Taccvi Loan to Cultivator C01707 Land improvement Act 1883 C01708 Loan to Agricultural Loan Act 1958 Interest Loan -Others

Interest Received from Commercial Department C01801 Interest -Pakistan Post Office Department C01802 Interest -Pakistan T&T Department C01803 C01804 C01805 C01806 C01807 C01808 C01809 C01810 C01811 C01812 C01813 C01814

C019

Dividends

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

C01901 Dividends from government investments (financial institutions) C01902 Dividends from government investments (non financial institutions) C01903 Others

C02

Receipts from civil administration and other functions

C021

General administration ReceiptsOrganisations of state

C02101 Organizations of state -Examination Fee realized by Public Service Commission C02102 Organizations of state -Receipt realized by Selection Divisional Boards for recruitment in secretarial Department C02103 Organizations of state -Recoveries of overpayments C02104 Organizations of state -Collection of Payments for Services Rendered

C02105 C02106 C02107 C02108 C02109 C02110 C02111 C02112 C02113 C02114 C02115 Issued: 13-Feb-99

Appendix B.2.3 Page 4

Organs of Meged 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 C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

C022

Minor object Description

No C02116 C02117 C02118 C02119 C02120 C02121 C02122 C02123 C02124 C02125 C02126

Detailed object Description Educational Institutes Health Agriculture Veterinary Cooperation Industries Mines,Oilfield&Minerals Public Works Dept. Recoveries of Overpayments Collection of payment for Service Rendered Others

C02136 C02137 C02138 C02139 C02140 C02141 C02142 C02143 C02144 C02145 C02146 C02147 C02148 C02149 C02150 C02151 C02152 C02153 C02154 C02155 C02156 C02157

Organsf 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

General administration Receipts-Fiscal Admin

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) Share of Surplus profits of the state bank of Pakistan Deviants on Govt. shares in state Bank of Pakistan Devidents on Govt. shares in the security printing Corporation Royalty on Quid-I-Azam Centerary gold and silver commemorative coins C02215 Royalty on Allama Iqbal gold and silver commemorative coins C02216 Royalty on Islamic Summit Minar inauguration gold and silver commemorative coins C02217 Royalty on gold and silver W.W.F Conservation coins C02211 C02212 C02213 C02214

Issued: 13-Feb-99

Appendix B.2.3 Page 5

C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

Detailed object Description No C02218 Value of Quid-I-Azam gold and silver commemorative coins C02219 Value of Allama Iqbal gold and silver commemorative coins C02220 Value of Islamic Summit Minar inauguration gold and silver commemorative coins C02221 Value of gold and silver W.W.F Conservation coins C02222 Value of Allama Iqbal Ceneteuary commemorative coins C02223 Value of old currency notes assumed to be no longer in circulation C02224 Value of unclaimed currency notes C02225 Fines and forfeitures under the foreign exchange regulation act C02226 Currency others

C02231 C02232 C02233 C02234

C02241 C02242 C02243 C02244 C023

General administration-Receipts Economic Regulation

Receipts of fiscal administration-Mint (C02231-40) Fee for mintage of foreign coins act Profit from circulation of small coins Assay Fees Others Receipts of fiscal administration-in aid of susper annuation (C02241-50) Contribution of pension and gratuities Share of pension liability recovered from local bodies of provincialised colleges, schools Receipt under Federal Government provident fund Rules Others

C02301 Fee for deposits and Registration of Trade Marks C02302 C02303 C02304 C02305 C02306 C02307

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 C024

General administration ReceiptsStatistics

C02401 Sale of census publication C02470 Others

C025

Issued: 13-Feb-99

Defence services receipts

Appendix B.2.3 Page 6

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

Other services of armed forces Military Engineering Services Auxiliary and territorial Forces Air force C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

Detailed object Description No C02511 Pakistan Navy Receipts on certain measures of Inter-services nature C02512 Ordinance & clothing Factories C02513 Procurement, research & Product Development Defense Service Non-effective(C02521-30) C02521 Army Receipts C02522 Air Force Receipts C02523 Pakistan Navy Receipts

C026

Law and order 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 Recoveries of overpayments 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 Recoveries of overpayments Others

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 Recoveries of overpayments Collection of payments for service rendered Others

C02646 C02647 C02648 C02649 C02650

Provincial boarder force(C02646-55) Cash receipt under Arms Act Fees, fines and forfeitures Recoveries of overpayments Collection of payments for service rendered Others

C02631 C02632 C02633 C02634

Jails(C02656-65) Issued: 13-Feb-99

Appendix B.2.3 Page 7

C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

Detailed object Description No C02656 Sale proceeds of articles manufactured in jail C02657 Value of supplies made by Factory Department to Maintenance Department in jail C02658 Income from hired convicts C02659 Recoveries of overpayments C02660 Collection of payments for service rendered C02661 Others

C02666 C02667 C02668 C02669

Civil defense(C02666-75) Ordinary receipts Reimbursement by Federal Government Fines realization Others

C02676 Sale proceeds of unclaimed and escheated property C02677 Other receipts C027

Community services receipts C02701 C02702 C02703 C02704 C02705 C02706

Works-Building (C02701-10) Building Rent Receipts form workshops Recoveries of expenditure Recoveries of overpayments Collection of payments for services rendered Others

C02711 C02712 C02713 C02714 C02715 C02716

Works-Communications(C02711-20) Building Rent Tolls on roads and bridges Recoveries of expenditure Recoveries of overpayments Collection of payments for services rendered Others

C02721 C02722 C02723 C02724 C02725 C02726

Public Health(C02721-30) Sale proceeds of sera and vaccines Contributions Income from endowments Recoveries of overpayments Collection of payments for services rendered Others

C02731 C02732 C02733 C02734

Scientific research and survey(C02731-40) Survey of Pakistan Recoveries of overpayments Collection of payments for services rendered Others

C02741 Receipt of Pakistan National Centre C02742 Fire Services C02743 Others C028

Issued: 13-Feb-99

Social services

Appendix B.2.3 Page 8

Education(C02801-20) C02801 Fees Govt. University Art Colleges C02802 Fees Govt. University Professional Art Colleges C02803 Fees Govt. Secondary(including Intermediate Classes) School C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

No C02804 C02805 C02806 C02807 C02808 C02809 C02810 C02811 C02812 C02813 C02814 C02815

Detailed object Description 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 endowrents 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 Archaeology C02817 Receipts from Museums C02818 Others

C02841

Health(C02821-45) Health-Medical Colleges Heath-Dental Colleges Heath Schools Health-Medical Schools Heath-Sale of outdoor Tickets Health-Recoveries of diet charges Heath-Rooms rent Heath-Govt. share of fees realized by doctors from patients Health-Mental Hospital receipts Sale of medicines and vaccines Health Contributions from local Bodies on account of salaries of District Medical Officers Health Contributions from local Bodies for the maintenance of Health Centres Health Contributions by Federal Govt. for Fatima Jinnah Medical College for Women maintenance of Health Centres Health Contributions by Federal Govt. for reservation of beds in T.B. Sanatorium Samli Health other Contributions Health recoveries of overpayments Health-Collection of payments for service rendered Health fee for chemical examination Health fees for medical examination Health Fees realized on account of Registration of Private, Clinics ,Labortries,X Ray Clinics Health other receipts

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

C02821 C02822 C02823 C02824 C02825 C02826 C02827 C02828 C02829 C02830 C02831 C02832 C02833 C02834 C02835 C02836 C02837 C02838 C02839 C02840

Housing and Physical Planning(C02861-70) C02861 Sale of Plots Issued: 13-Feb-99

Appendix B.2.3 Page 9

C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

Minor object Description

No

No C02862 C02863 C02864 C02865 C02866

Detailed object Description Sale of Building Income from Satellite Town Scheme Recoveries of overpayments Collection of payments for service rendered Others

Social Security and Social Welfare Measures(C02871-80) C02871 Receipts under the Wild Birds &Wild Animals Protection Act C02872 Recoveries of overpayments C02873 Others C02881 Receipts of Afghan Refugees C03

Miscellaneous receipts

C031

Grants

C03101 Foreign grants-development grants from foreign governments C03102 Foreign grants-non development grants from foreign governments C03103 Other grants from federal government-development grants from federal government C03104 Other grants from federal government-non development grants from federal government

C032

Extraordinary receipts

C03201 Extraordinary receipts-sale of land-sale of town sites in colonies C03202 Extraordinary receipts-sale of land-sale of under developed agricultural land by auction or private treaty in colonies C03203 Extraordinary receipts-sale of land-sale of under developed agricultural land by auction or private treaty in other than colonies C03204 Extraordinary receipts-sale of land-sale of proprietary rights to tenants in colonies C03202 Extraordinary receipts-sale of other government assets C03203 Other receipts-fees, fines and forfeitures Extraordinary receipts-sale of agricultural machinery (C0321120) C03211 Sale of Tractor C03212 Sale of Threshers C03213 Sale of Machinery & Equipments Extraordinary receipts-other receipts (C03221) C03221 Sale of mass produced roti C03222 Sale proceeds and rent of urbanevacuee property and rent mortgage money of agricultural lands C03223 Interest on deferred payments of land sold in colonies C03224 Receipts from sale of plots in industrial estate C03225 Receipts of bonus share from Lever Brothers Pakistan C03226 Others

C033

Economic services receipts Agriculture

Food&

Food (C03301-15) C03301 C03302 C03303 C03304

Issued: 13-Feb-99

Appendix B.2.3 Page 10

Receipts of the Federal Food Departments Recoveries of overpayments Collection of Payments for service rendered Others C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

No C03316 C03317 C03318 C03319 C03320 C03321 C03322 C03323 C03324 C03325 C03326 C03327 C03328 C03329 C03330 C03331 C03332 C03333 C03334 C03335 C03336

C034

C035

Issued: 13-Feb-99

Economic services receipts & AnimalHusbandry

Economic services receipts

Appendix B.2.3 Page 11

Fisheries

Forest

Detailed object Description Agriculture(C03316-50) Agriculture Receipts Receipts from experimental Farms Receipts from Agriculture/seed Farms Receipts from Receipts from District Farms Receipts from Agriculture/Engineering/Machinery Maintenance Farms Receipts from boring operation Receipts from Research operation Receipts from Plant protection operation Receipts from soil conservation and operation Receipt of Zoo Fees other than cotton fee under cotton control ordinance Agriculture College & School fees Grants by the Agricultural Research Council and the Central Cotton Committee. Receipt from Karkhana Alat-e-Zarae Agricultural Receipts from Government gardens Agricultural Receipts from station gardens Agriculture-Receipts of arrears from Ex-Commissioner Agents on account of sale of cotton seed and fertilizer Agriculture Receipts from on Farm Management Project Agriculture-Recoveries of overpayments Collection of payments for service rendered Agriculture other Fisheries(C03401-20)

C03401 C03402 C03403 C03404 C03405

Ordinary receipts Grants made by the Agricultural Research Council Recoveries of overpayments Collection of payments for service rendered Others

C03421 C03422 C03423 C03424 C03425 C03426 C03427 C03428 C03429 C03430 C03431

Animal Husbandry(C03421-50) Veterinary College and School fees Grants made by the Agricultural Research council Receipts from Livestock Farms Receipts from Broiler Farms Receipts from Research Institute Receipts from transferred Agricultural Farms Insemination fees Receipts from biological Section Recoveries of overpayments Collection of payments for service rendered Others

C03501 Timber and other Produce removed from the Forest by Government Agencies-Timber C03502 Timber and other Produce removed from the Forest by Government Agencies-Firewood and Charcoal C03503 Timber and other Produce removed from the Forest by Government -Brush wood, Chips and Stumps C03504 Timber and other Produce removed from the Forest by Government Rosin C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

Detailed object Description No C03505 Timber and other Produce removed from the Forest by Government Planting stump,seeds,Mazri,Palm,Grass other than Fodder etc C03506 Timber and other Produce removed from the Forest by Government Seculture Receipts C03507 Timber and other Produce removed from the Forest by Consumer or purchasers-Timber C03508 Timber and other Produce removed from the Forest by Consumer or purchasers-Firewood and Charcoal C03509 Timber and other Produce removed from the Forest by Consumer or purchasers-Brush wood, Chips and Stumps C03510 Timber and other Produce removed from the Forest by Consumer or purchasers-Grazing & Fodder Grass C03511 Timber and other Produce removed from the Forest by Consumer or purchasers-Honey, herbs and Medicinal Plants C03512 Timber and other Produce removed from the Forest by Consumer or purchasers-For Plants ,Stumps ,seeds Mazri, palm, grass othe than fodder etc. C03513 Drift and waif wood and confiscated forest produce-Drift wood C03514 Drift and waif wood and confiscated forest produce-Sale of confiscated Forest Produce C03515 Revenue from forests not managed by Govt. C03516 Revenue from forests not managed by Govt.-Duty on transport of timber from forest and road developments C03517 Jallo Rosin Factory-Sale of Rosin C03518 Jallo Rosin Factory-Sale of Turpentine C03519 Jallo Rosin Factory-Sale of stores C03520 Jallo Rosin Factory-other factory receipts C03521 Fines and Forfeitures(except fines by court) C03522 Compensation under Forest Act including fines by courts C03523 Lease rent from Temporary cultivation C03524 Hire charges of bulldozers and other machinery C03525 Recovery of water rates C03526 Rent of buildings,shops lands and water mills C03527 Receipts under wild Birds and Wild Animals Protection Act C03528 Recoveries of overpayments C03529 Collection of payments for services rendered C03570 Other receipts

C036

Economic services receipts Cooperation, Irrigation & Embankmentdrainage-works

Cooperation(C03601-30)

C03601 Audit fees C03602 Income from Pak-German Demonstration Farm C03603 Recoveries from other Provincial Govt. on account of training in Cooperative Training Institutes C03604 Recoveries of overpayments C03605 Collection of payments for services rendered C03606 Other

C03631 C03632 C03633 C03634 Issued: 13-Feb-99

Appendix B.2.3 Page 12

Irrigation Works(C03631-60) Direct receipts on account of water rates Direct receipts on account of sale of water Recoveries of expenditures Others C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

C03661 C03662 C03663 C03664 C03665 C037

Economic services receipts Others

Detailed object Description

No

Embankments and Drainage Works(C03661-99) Direct receipts on account of sale of water Direct receipts on account of sale of hill torrents Recoveries of expenditures Collection of payments for services rendered Other

Fuel and Power(C03701-5) C03701 Fees for Petroleum products C03702 Recoveries of overpayments C03703 others Industrial and Mineral Resources(C03706-10) C03706 Industrial Safety -Explosives Department C03707 Receipts under Excise Duty on Minerals(Labour Welfare) Act 1967 C03708 Others

C03711 C03712 C03713 C03714 C03715 C03716 C03717 C03718 C03719 C03720 C03721 C03722 C03723

Printing (C03711-25) Sale of Gazette Sale of other Govt. publications Pakistan Law reports Civil Listened other publication Sale of Forms and Registers Sale of service books Sale of forms and registers to Union Councils Sale of other forms Press receipts Printing charges for work done for Provincial Govt. Department Recoveries of overpayments Collection of payments for services rendered Other

C03726 C03727 C03728 C03729 C03730

Stationery(C03726-30) Stationery receipts Sale of stationery to local Bodies etc Sale of stationery to provincial Govt. Departments Sale of plain paper used with stamps other stationery receipts

Investment Promotion and Supplies(C03731-41) C03731 Fees on account of purchase of stores C03732 Fees on account of inspection of stores purchased through the Department of Investment Promotion and supply C03733 Fees on account of inspection of stores not purchased through the Department of Investment Promotion and supply C03734 Receipts of textile Commissioner C03735 Receipts of coal Commissioner C03736 Receipts of Central Testing and Standard Laboratories C03737 Receipts of the Pakistan Standard Institutes C03738 Recoveries of overpayments C03739 Collection of payments for services rendered C03740 Others Issued: 13-Feb-99

Appendix B.2.3 Page 13

C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

Minor object Description

No

No C03741 C03742 C03743 C03744 C03745 C03746 C03747 C03748 C03749

Detailed object Description Industries (C03741-50) Industries receipts Cottage Industries Stores purchases Fees of Inspection of boilers Fees under Partnership Act 1932 Recoveries of overpayments Collection of payments for services rendered Metal Research and Development Centre Others

Transport and Communication (C03751-55) C03751 Aviation receipts C03752 Aviation -Recoveries of overpayments C03753 Others Ports and Pilotage (C03756-70) C03756 Receipts from Management and upkeep of Ports and Rivers Dues C03757 Receipts from Management and upkeep of Ports of PilotagePilotage receiptsand Rivers Dues C03758 Receipts from Management and upkeep of Ports of PilotagePilotage receiptsand Rivers Dues C03759 Receipts from Management and upkeep of Ports of Landing Charges and Mooring Hire C03760 Survey fees C03761 Fees for the engagement and discharges seamens C03762 Fees for the registration of vessels C03763 Sale proceeds of Vessels and stores C03764 Freight,Passage and Tonnage C03765 Registration and other Fees C03766 Recoveries of overpayments C03767 Others

C03771 C03772 C03773 C03774

Lighthouses and Lightships(C03771-80) Light dues Contributions Recoveries of overpayments Others

Pakistan Post Office Department(C03781-85) C03781 Post Office Receipts C03782 Others Pakistan Telegraph & Telephone Department (C03786-90) C03786 Telephone & Telegraph receipts C03787 Others Railways(C03791-99) C03791 Railway Revenues Receipts C03792 Other Receipts C038

Issued: 13-Feb-99

Others

Appendix B.2.3 Page 14

C03801 Unclaimed deposits C03802 Sale of stores and materials C03803 Sale of Land & Houses etc. C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

No C03804 C03805 C03806 C03807 C03808 C03809 C03810 C03811 C03812 C03813

Detailed object Description Contributions Rent ,Rates and Taxes Citizenship, nationalization, passport and copyright fees Realizations under the Monopolies & Restrictive Trade Practices Ordinances Receipts under the Minesand Oil-fields and Mineral Development Act Receipts from levy of excise duty imposed under Section 30-A of the Mines Act Departmental Receipts form fertilizers Sugarcane development cess Other receipt -Gain by exchange on remittance abroad Other receipt -Fees realized under the Import & Export Act 1950

C03814 Other receipts-Sale proceeds of export guides C03815 Other receipts-Collection charges of sugarcane Development cess C03816 Other receipts-Sale of publicity material and rent of documentaries and films C03817 Receipts of Federal Haj Organization C03818 Fees for registration of Societies under the Registration Act C03819 Sale proceeds of refugee adhesive stamps C03820 Sale proceeds of Highway Safety Codes C03821 Receipts of Tourist Department C03822 Receipts from Zoological Gardens C03823 Recoveries from Federal Govt. on account of compulsory film screening scheme C03824 Recoveries of overpayments C03825 Collection of payments for service rendered C03826 Subsidy payments bu I.M.F under Supplementary Financing Facility C03827 C03828 C03829 C03830 C03831 C03832 C03833 C03834 C03835 C03836 C03837 C03838 C03839 C03840 C03841 C03842 C03843 C03844 C03845 C03846 Issued: 13-Feb-99

Appendix B.2.3 Page 15

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 C:\CoA\Revenue\Non tax Revenue.xls

Object Element No

Issued: 13-Feb-99

Element Description

No

Major object Description

No

Minor object Description

Appendix B.2.3 Page 16

Detailed object Description No C03847 Sand and quarry fees C03848 Receipts from the tolls C03870 Others

C:\CoA\Revenue\Non tax Revenue.xls

Chart of Accounts

B.2.4

Issued: 13-Feb-99

Capital Receipts

Page 3.34

CoA1.doc

Object Element No E

Element Description Capital receipts

No E01

Major object Description Recoveries of investment

No E011

Minor object Description Irrigation receipts

No

E01101 E01102 E01103 E01104 E01105 E01106 E01107 E01108 E01109 E01110 E01111

Detailed object Description Receipts on account of irrigation productive works(E01101-15) Water Rates Water Supply toTowns Sale of Water Plantations Other canal produce Water Power Rents Fines Receipts from workshop Recoveries of expenditure Others Receipts on account of irrigation productive works(E01116-35)

Issued: 13-Feb-99

E01116 E01117 E01118 E01119 E01120 E01121 E01122 E01123 E01124 E01125 E01126

Sale of Water Water Supply toTowns Sale of Water Plantations Other canal produce Water Power Rents Fines Receipts from workshops Recoveries of expenditure Others

E012

Sterling pensions annuity receipts

E01201

Sterling pensions annuity receipts

E013

Commuted value of pensions receipts

E01301

Recoveries of commuted value of pensions

E014

State trading schemes Reeceipts E01401 E01402 E01403 E01404

Sale proceeds of wheat (E01401-10) Federal subsidy on wheat Provincial subsidy on wheat Recoveries of incidentals on supply of wheat to Federal Govt. Wheat receipts -others

E01411 E01412 E01413 E01414

Sale proceeds of rice (E01411-20) Federal subsidy on rice Provincial subsidy on rice Recoveries of incidentals on supply of rice to Federal Govt. Rice receipts-others

Appendix B.2.4 Page 1

C:\CoA\Revenue\Capital receipts.xls

Object Element No

Element Description

No

Major object Description

No

Minor object Description

E01421 E01422 E01423 E01424

Detailed object Description Sale proceeds of sugar (E01421-30) Federal subsidy on sugar Provincial subsidy on sugar Recoveries of incidentals on supply of sugar to Federal Govt. Sugar receipts-others

E01431 E01432 E01433

Sale proceeds of fertilizer (E01431-40) Federal subsidy on fertilizer Provincial subsidy on fertilizer Recoveries of incidentals on supply of fertilizer to Federal Govt.

E01434

Fertilizers other receipts

No

E01444

Sale proceeds of medical stores (E01441-50) 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

E01451 E01452 E01453

Sale proceeds of coal (E01451-60) Federal subsidy on coal Provincial subsidy on coal Recoveries of incidentals on supply of coal stores to Federal Govt.

E01454

Cool receipts-other

E01461 E01462

Sale proceeds of newsprint Newsprint receipts-other

E01463 E01464 E01465

Sale proceeds of diplomatic cars Other diplomatic cars receipts Other state trading schemes receipts

E01441 E01442 E01443

Issued: 13-Feb-99

E015

Investment Receipts

E01501 E01502 E01503

Federal/provincial investment (financial) Federal/provincial investment (non-financial) Federal Government Investment in Railway through cash releases(non-financial)

E016

Works receipts

E01601

Receipts and recoveries of investment

E017

Privatisation Receipts

E01701 E01702

Proceeds from major units Proceeds from minor units

Appendix B.2.4 Page 2

C:\CoA\Revenue\Capital receipts.xls

Object Element No

Element Description

No E02

Major object Description Recoveries of Loan and Advances

No E021

E022

Issued: 13-Feb-99

Minor object Description From Provinces

E02101 E02102 E02103 E02104

Cash Loans Punjab Sindh NWFP Balochistan

E02105 E02106 E02107 E02108

Foreign Loans Punjab Sindh NWFP Balochistan

E02109 E02110 E02111 E02112

US-aid local currency Loans Punjab Sindh NWFP Balochistan

E02113 E02114 E02115 E02116

German Loans Punjab Sindh NWFP Balochistan

E02201 E02202 E02203 E02204 E02205 E02206 E02207

Cash Loans(E02201-10) Karachi shipyard and engineering works limited Multan Hospital Multan Security Printing corporation of Pakistan Ghee Corporation of Pakistan Rice Export Corporation of Pakistan Cotton Export Corporation Others

E02211 E02212 E02213 E02214 E02215 E02216 E02217 E02218 E02219

Foreign Loan(E02211-30) Karachi Port Trust National Shipping Corporation Karachi Development Authority Pakistan Atomic Energy Commission Karachi Electric Supply Corporation Suigas Transmission Company Ltd. Pakistan International Airline Port Qasim Authority Oil And Gas Development Corporation

From Local Bodies

Appendix B.2.4 Page 3

Detailed object Description

No

C:\CoA\Revenue\Capital receipts.xls

Object Element No

Element Description

No

Major object Description

No

E023

Minor object Description

No E02220 E02221 E02222 E02223 E02224 E02225

From Financial Institutes

Issued: 13-Feb-99

E02311 E02312 E02313 E02314 E02315 E02316

E02401 E02402 E02403 E02404 E02405 E02406 E02407 E02408 E02409 E02410 E02411 E02412

Cash Loan (E02401-20) WAPDA Power Wing WAPDA Water 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 & Ceramic Corporation Pakistan Mineral Development Corporation Pakistan Steel Pakistan Railways

E02421 E02422 E02423 E02424 E02425 E02426 E02427 E02428

Foreign Loan (E02421-40) WAPDA Power Wing WAPDA Water Wing National Fertilizer Corporation of Pakistan Fauji Fertilizer Corporation State Cement Corporation of Pakistan Pakistan Industrial Development Corporation Pakistan Automobile Corporation State Engineering Corporation

From Non-financial Institutes

Appendix B.2.4 Page 4

Indus Gas Hyderabad Development Authority Sui NorthernGas pipeline Ltd. Pakistan Television Corporation Karachi shipyard and engineering works limited Others Cash Loan(E02301-10) Industrial Development Bank of Pakistan Investment Corporation of Pakistan House Building Finance Corporation Cooperative Bank Gilgit Others Foreign Loan(E02311-20) Agricultural Bank of Pakistan Pakistan Industrial Credit and investment Corporation Industrial Development Bank of Pakistan National Development Finance Corporation Bankers Equity Others

E02301 E02302 E02303 E02304 E02305

E024

Detailed object Description

C:\CoA\Revenue\Capital receipts.xls

Object Element No

Element Description

No

Major object Description

No

E025

From government servants

E026

From private sector

E027

E03

Issued: 13-Feb-99

Minor object Description

From others

No E02429 E02430 E02431 E02432 E02433 E02434 E02435 E02436

Detailed object Description Federal Chemical & Ceramic Corporation Pakistan Mineral Development Corporation POF WAH Pakistan Steel Pakistan Railways-Replacement Account Interest German Counterpart Fund-Wapda Power Wind Interest OPEC Special Loan -Wapda Power Wind Others

E02501 E02502 E02503 E02504 E02570

House building advance Motor car advance Motor cycle/Scooter advance Cycle Advance Other advances

E02601 E02602 E02603 E02670

Taccavi loans to zamindars Gilgit District Baltistan District To Cultivators Others

E02701 E02702

Cash loans-Azad government of state of Jammu and Kashmir Foreign loans-Azad government of state of Jammu and Kashmir

E02703 E02704 E02705

Regimental loans Canteen stores department loan Repayment loans by other countries

E031

Domestic debt (permanent)

E03101 E03102

Domestic debt (permanent)-direct Domestic debt (permanent)-received from federal government

E032

Floating debt

E03201 E03202 E03270

Treasury bills Cash credit accommodation Others

E033

Foreign debt (permanent)

E03301 E03302

Foreign debt (permanent)-direct Foreign debt (permanent)-received from federal government

Appendix B.2.4 Page 5

C:\CoA\Revenue\Capital receipts.xls

Chart of Accounts

B.2.5

Issued: 13-Feb-99

Assets

Page 3.35

CoA1.doc

Object Element Element No F

Description Assets

Major object No F01

Description Cash and Bank Balances

Minor object No F011

Description Balance with SBP

Detailed object No F01102 F01103 F01104 F01105 F01106 F01107

F012

Balance With NBP

F013

Other Account

F014

F02

Receivable

Adhoc Treasury Bills created

F015

Cash Balances

F021

Loans and Advances

F03

Physical Assets

F031

Physical Assets

F04

Investments

F041

Investments

F05

Other Assets

F051

Other Assets

F

Issued: 13-Feb-99

Description

F01101 Non food Account

F01403 F01404 F01501 F01502 F01503 F02101 F02102 F02103 F02104 F02105

Food Account Railways Account Fertiliser Account Pakistan Baitul Mal Fund Account Pakistan Railways Special Account Government Deposit A/c No.XII(Escrew A/c) National Debt Retirement Account Non Food Account Social Action Programme Food Account Held in special Deposit Account under American Aid Programme Deposits under other Commodity loan U.S. Disbursing Officer Account For replenishment of Cash Balances Special Adhoc Treasury Bills created for loan to former East Pakistan Pakistan Railways IMF Account Cash balances with Treasuries Remittances in Transit Petty Cash Permanent Advances (Civil) Permanent Advances (Defence) Account of Pakistan Post Office Account of Railways Account of Telegraph and Telephone

F02106 F02107 F02108 F02109 F02110 F02111 F02112 F03101 F03102 F03103 F03104 F03105 F03106 F03107 F04101 F04102 F05101

Account of other departments Accounts of other entities Account with Govt. of Sindh Account with Govt. of Punjab Account with Govt. of Balochistan Account with Govt of NWFP Account with Federal Government Land and Buildings Vehicles Plant & Machinery Furniture & Fittings Livestock Civil Works Office / Computer Equipment Deposits and Reserves Investment Deposit Accounts Other Current Assets

F01108 F01201 F01202 F01203 F01301 F01302 F01303 F01401 F01402

Appendix B.2.5 Page 1

C:\CoA\Othen revenue\Assets.xls

Chart of Accounts

B.2.6

Issued: 13-Feb-99

Liabilities

Page 3.36

CoA1.doc

Object Element Element No G

Description Liabilities

Major object No G01

G02

Description Current Liabilities

Loans

Minor object No G011

Issued: 13-Feb-99

Cheque Clearing Account

G012

Others

G021

Domestic

G022 G03

Description

Foreign

Deferred Liabilities

G04

Other Liabilities

G05

Control Accounts

Appendix B.2.6 Page 1

Detailed object No

Description

G01101 G01102 G01103 G01104 G01105 G01106 G01107 G01108 G01109 G01110 G01111 G01201

Non food Account

G02101 G02102 G02103 G02104 G02201 G03101 G03102

Loans-Domestic (Permanent)

G03103

Annuities and other Funds

G03104 G03105 G04101 G04102 G05101 G05102

Benevolent Fund Mint Account Employee Leave Entitlements Pension Fund Liability Exchange Account Suspense Account

Food Account Railways Account Fertiliser Account Pakistan Baitul Mal Fund Account Pakistan Railways Special Account Government Deposit A/c No.XII(Escrew A/c) National Debt Retirement Account Non Food Account Social Action Programme Food Account Outstanding Commitments Loans-Domestic (Floating) Loans-Domestic (Others) Others Loan Foreign Provident Fund Saving Accounts, savings and Deposits certificates

C:\CoA\Othen-revenue\Liabilities.xls

Chart of Accounts

B.2.7

Issued: 13-Feb-99

Equity

Page 3.37

CoA1.doc

Object Element Element No H

Description

Major object No

Description

Equity

Minor object No

Description

No H01101 H01102 H01103 H01104

Issued: 13-Feb-99

Appendix B.2.7 Page 1

C:\CoA\Othen-revenue\Equity.xls

Chart of Accounts

Appendix C Fund Codes C.1 C.2 C.3

Fund Consolidated Fund Public Account C.3.1 Trusts C.3.2 Special Deposits

Issued: 13-Feb-99

Page 3.38

CoA1.doc

Chart of Accounts

C.1 Fund

Issued: 13-Feb-99

Page 3.39

CoA1.doc

Fund Element Fund No.

Sub-Fund Description

C

Consolidated Fund

P

Public Account

No.

Description

Budget Grant/Public Account No.

Description

Chart of Accounts

C.2 Consolidated Fund

Issued: 13-Feb-99

Page 3.40

CoA1.doc

Fund Element (Consolidated Fund) Fund No.

C

Description

Sub-Fund No.

Consolidated Fund

Description

Voted Expenditure 01

Current

02

Development

03

Capital

Budget Grant No.

Description Grant number would be allocated as per the codes provided in the Budget Book

Charged Expenditure

Issued: 1/5/2002

11

Current

12

Development

13

Capital

Appendix C.2 Page 1

C:\Phase 1\CoA\Fund.xls

Chart of Accounts

C.3.1

Issued: 13-Feb-99

Trusts

Page 3.41

CoA1.doc

Fund Element (Trust Account) No P

Fund Descriptio n Public a/c

Sub Fund No P21

Description Trust a/c - Fund

Major Head No P211

P212

Description Provident Fund

Benevolent Fund

Minor head No P21101 P21102

Indian civil service provident fund Indian civil service (NEM) provident fund

P21103

General provident fund (civil)

P21104

General provident fund (defence)

P21105

General provident fund (foreign affairs)

P21106

General provident fund (forest)

P21107

General provident fund (food wing)

P21108

General provident fund (GSP)

P21109

General provident fund (mint)

P21110

General provident fund (national savings)

P21111

General provident fund (Pakistan PWD)

P21112

General provident fund (PPO)

P21113

General provident fund (T&T)

P21114

General provident fund (railway)

P21115

State railway provident institution

P21116

Defence savings provident fund (railway)

P21117 P21118

Contributory (transferred) railway (personnel) provident fund Defence services officers provident fund

P21119

Provident fund (MES)

P21120

Provident fund (armed forces personnel)

P21121

Provident fund (AKRF officers)

P21122

Provident fund (AKRF personnel)

P21123

Contributory provident fund

P21124

Other miscellaneous provident fund

P21125 P21126

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

P21127

Unclaimed deposits in the contributory provident fund

P21128

Unclaimed deposits in other miscellaneous provident funds

P21129

Provident fund advance to government servants (b1-2)

P21201

Punjab benevolent Fund

P21202

Federal government employees benevolent fund (civil)

P21203

Federal government employees benevolent fund (defence)

P21204

Federal government employees benevolent fund (telegraph and telephone) Federal government employees benevolent fund (Pakistan

P21205 P21206 P21207

Issued: 13-Feb-99

Welfare funds

post office) Federal government employees benevolent fund (Pakistan pwd) Federal government employees benevolent fund (foreign

P21209

affairs) government employees benevolent fund (food Federal wing) Federal government employees benevolent fund (national

P21210

savings)government employees benevolent fund (mint) Federal

P21211

Federal government employees benevolent fund (forest)

P21212

Federal government employees benevolent fund (GSP)

P21213

Railway employees benevolent fund (railways)

P21214

Provincial government employees benevolent fund

P21301

Staff welfare fund (customs and excise)

P21302

Staff welfare fund (income tax)

P21303

Staff welfare fund (FPSS)

P21304

Workers welfare fund

P21305

Mines labour housing general welfare fund

P21306

Coal mines labour welfare fund

P21208

P213

Description

Appendix C.3.1 Page 1

C:\CoA\Othen-revenue\Public account(trust).xls

Fund Element (Trust Account) No

Fund Descriptio n

Sub Fund No

Description

Major Head No

P214

Description

Insurance fund

Minor head No

Description

P21307

Endowment fund for welfare of men of letters

P21401

Federal government employees group insurance fund (Pakistangovernment public works department) Federal employees group insurance fund

P21402

(foreign affairs) P21403

Federal government employees group insurance fund (food wing)

P21404

Federal government employees group insurance fund (nationalgovernment savings) employees group insurance fund Federal

P21405

P21407

(mint) Federal government employees group insurance fund (forest) Federal government employees group insurance fund

P21408

(GSP) Provincial government employees group insurance fund

P21409 P21410

Federal government employees group insurance fund (civil) government employees group insurance fund Federal

P21501

(defence) mian Amiruddin himayat-e-islam fund 1986 President's

P21502

Deposits of badshahi mosque cess fund

P21503

Tajweed-ul-quran trust azad-kashmir

P22101

Post office renewal reserve fund

P22102

Pakistan post office welfare fund

P22103

Pakistan post office improvement fund

P22104 P22105

Federal government employees group insurance fund (Pakistanpost postoffice office)trust interest accounts Pakistan

P22106

Pakistan post office miscellaneous

P22107

Pakistan post office cheques

P22108

Permanent advances (Pakistan post office)

P22109

OB advances (Pakistan post office)

P22110 P22111

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

P22112

Transfer between post office officers

P22113

In-land money orders of Pakistan post office

P23101

Foreign loans/credits on capital account (released by federal government) railways

P23102

Foreign loans/credits on replacement account railways

P23103

Railway employees group insurance fund (railways)

P23104

Account with the bank-i-milli Iran (railways)

P23105

Suspense account railways

P23106

State railway deposits

P23107

Railway divisional paymaster account

P23108

Railway wages account

P23109

Pre-audit cheques (railway)

P23110

Account with the government of India (railway)

P23111

East Pakistan suspense railway

P23112

Transfer within the same railway

P23113 P23114

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

P23115

OB advances (railway)

P23116

Permanent advances (railway)

P23117

Railway reserve fund

P23118

Railway improvement fund

P23119

Railway pension fund

P24101

Telegraph and telephone renewal reserve fund

P21406

P215

P22

P23

P24 Issued: 13-Feb-99

Trust a/c - Post Office

Trust a/c - Railways

Trust a/c - T&T

P221

P231

P241

Relief funds

Accounts of Pakistan post office

Accounts of railways

Accounts of Telegraph and telephone

Appendix C.3.1 Page 2

C:\CoA\Othen-revenue\Public account(trust).xls

Fund Element (Trust Account) No

Fund Descriptio n

Sub Fund No

P25

Description

Trust a/c - Other

Major Head No

P251

P252

Issued: 13-Feb-99

Description

Accounts of other departments

Accounts of other entities

Minor head No

Description

P24102

Pakistan telegraph and telephone welfare fund

P24103

Pakistan telegraph and telephone improvement fund

P24104

Pakistan telegraph and telephone cash fund

P24105

Pakistan telegraph and telephone depreciation fund

P24106 P24107

Federal government employees group insurance fund (telegraph and telephone) Pakistan telegraph and telephone trunk call deposits

P24108

Pakistan telegraph and telephone-miscellaneous

P24109

Permanent advances (Pakistan telegraph and telephone)

P24110

OB advances (Pakistan telegraph and telephone)

P24111

Telegraph and telephone remittances into bank

P24112 P24113

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

P24114

Transfer between telegraph and telephone officers

P24115

East Pakistan suspense telegraph and telephone

P24116

Account with the government of India (Pakistan telegraph and telephone)

P24117

Pakistan telegraph and telephone cheques

P25101

Pakistan PWD receipt and collection account

P25102

Foreign affairs receipt and collection account

P25103

Food wing receipt and collection account

P25104

Mint receipt and collection account

P25105

Pakistan public works department cheques

P25106 P25107

Deposit works of survey of Pakistan Deposits of department of mineral development

P25108

Deposits of department of petroleum and minerals

P25109

Deposits of industries department

P25110 P25111

Deposits for the department of advertising films and publications Food department deposits

P25112

Sanitary board fund

P25113

Public works/Pakistan PWD deposits

P25114 P25122

Supply and development department deposits Permanent advances (Pakistan PWD)

P25123

OB advances (Pakistan PWD)

P25124

OB advances (foreign affairs)

P25125

OB advances (food wing)

P25126

OB advances (national savings)

P25127

OB advances (mint)

P25128

OB advances (forest)

P25129

OB advances (GSP)

P25130

Transfer between forest officers

P25131

Transfer between MES officers

P25132

Transfer between PW officers

P25201

Permanent advances (foreign affairs)

P25202

Permanent advances (food wing)

P25203

Permanent advances (national savings)

P25204

Permanent advances (mint)

P25205

Permanent advances (forest)

P25206

Permanent advances (GSP)

P25207

Suspense account mint

Appendix C.3.1 Page 3

C:\CoA\Othen-revenue\Public account(trust).xls

Fund Element (Trust Account) No

Fund Descriptio n

Sub Fund No

Description

Major Head No P253

Issued: 13-Feb-99

Description Other Deposits and reserves

Minor head No

Description

P25301

Light houses and lightships reserve fund

P25302

Sportsmen, artists and artisans endowment fund

P25303

Political agents deposits

P25304

Zakat collection account

Appendix C.3.1 Page 4

C:\CoA\Othen-revenue\Public account(trust).xls

Chart of Accounts

C.3.2

Issued: 13-Feb-99

Special Deposits

Page 3.42

CoA1.doc

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

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/-

P31123

P312

Other deposit account

P31124 P31201 P31202 P31203 P31204 P31205 P31206 P31207 P31208 P31209 P31210 P31211 P31212 P31213 P31214 P31215 P31216 P31217 P31218 P31219 P31220 P31221 P31222

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 concerns-jallo rosin factory Deposit of depreciation reserve of commercial concerns-motor transport Deposits on account of foreign mountaineering expeditions Deposit account of grants and donations for educational buildings Deposits of cess on oilseeds and oils Deposits on tea cess fund Deposits of coconut cess fund 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

P31223

Deposits of chief controller of imports and exports department made by the exporters

P31224 P31225 P31226

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

P31227 P31228 P31229 P31230 P31231 P31232 P31233 P31234 P31235 P31236 P31237 P31238 P31239 P31240 P31241 P31242

P31243

Local fund employees pay and ta etc. deposits Deposits on account of market committee employees Deposits made by local bodies to meet the claims of contractors Security deposits of supply cell Deposits of fees received by government servants for work done for private bodies Security deposit of cashiers etc Deposit account of foreign guaranteed loans 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 P31244

P31245

P31246

P31247 P31248

P31249

P31250

P31251

P31252

P31253

P31254 P31255

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

P32

Spl. Dep. - Fund

P321

Relief Funds

P31256 P32101 P32102 P32103 P32104 P32105 P32106 P32107 P32108 P32109 P32110 P32111 P32112 P32113 P32114 P32115 P32116 P32117 P32118 P32119 P32120 P32121

P322

Welfare fund

P32201 P32202

Defence services miscellaneous deposits Prime minister's disaster relief fund Prime minister's fund for welfare and relief for Kashmiris Prime minister's Bangladesh cyclone relief fund Prime minister's Bosnia Herzegovina relief fund Kashmir relief fund for rehabilitation of Kashmirs refugees and freedom fighters President's fund for afghan refugees President's fund for assistance to Palestine President's fund for flood relief 1978 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

P32203

Special fund for welfare of prisoners of war and civil internees

P32204

Special fund for welfare of retarded and handicapped children

P32205 P32206

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

P32207 P32208 P32209 P32210 P32211 P32212 P32213 P32214 P32215 P32216 P32217 P32218 P32219 P323

Economic fund

P32301 P32302 P32303 P32304 P32305

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 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

P32306 P32307 P32308

P324

Development fund

P32309 P32401 P32402 P32403 P32404

P325

P326

Education and training fund

Fund for cultural and heritage

P32405 P32406 P32407 P32408 P32409 P32410 P32411 P32501 P32502 P32503 P32504 P32505 P32506 P32507 P32508 P32601 P32602 P32603

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

P32604 P32605 P32606 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

Quad-e-azam centenary fund National Fund for cultural heritage See moenjodaro fund 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

P32721 P32722 P32723 P32724 P32725 P32726 P32727

P33

Spl. Dep. - Grant

P331

Grant and aid

P32728 P32729 P32730 P32731 P32732 P32733 P32734 P33101 P33102 P33103 P33104 P33105 P33106 P33107 P33108 P33109 P33110 P33111 P33112

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 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

P33113 P33114

P33115 P33116 P33117 P33118 P33119 P33120 P33121 P33122 P33123 P33124 P33125 P33126 P33127 P33128 P33129 P33130 P33131 P33132 P33133 P33134

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 Commodity grants from aid convention Commodity grants from world food programme Foreign non-project commodity aid-USA

P33135

Finance agreed project on account of butter oil grant from EEC

P33136 P33137 P33138 P33139 P33140 P33141 P33142 P33143 P33144

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

Chart of Accounts

Appendix D Function Codes

Issued: 13-Feb-99

Page 3.43

CoA1.doc

Function Element

Major Function No 01

Description General public services

Minor Function No 011

Description

Detailed Function No

Executive and legislative organs, financial and fiscal affairs, external affairs and other than foreign aid

Description Organisation of State (01101 01110)

01101

Parliamentary Affairs

01102

Administrative Inspection

01103

Provincial Co-Ordination

01104

General Commission and Enquiries

01105

Divisional & District Administration

01106

Local Authority Admn. & Regulation of Local Bodies

01107

Others Fiscal Administration (01111 01120)

01111

Currency

01112

National Savings

01113

Others Economic Regulation (01121 01140)

01121

Import and Export Control

01122

Export Promotion

01123

Cotton Promotion

01124

Rice Export Promotion

01125

Other Commercial Functions

01126

Regulation of Insurance

01127

Regulation of Companies

01128

01129

Regulation of Stock Exchange/Security Exchange Authority Regulation of Restrictive Practices

01130

Others Foreign Affairs (01141 - 01150)

012

Foreign economic aid

01141

Diplomatic and Consular Services

01142 01143

Other External Affairs Services Abroad Information Services Abroad

01150

Others

01201

International Agencies

01202

Foreign Trainees in Pakistan

01203

Experts Posted to Other Countries

013

014

015

Fundamental research affairs and services

Statistics

Publicity and Information

01204

Commodity Aid

01250

Others

01301

Scientific Research

01302

Scientific Survey

01303

Anthropological, Archaeological and other Sociological Survey

01304

Geological Survey

01305

Marine / Biology / Zoology

01306

Meteorology

01307

Atomic Energy

01350

Others

01401

Population Census and Registration

01402

Agricultural Census / Statistics

01403

General Statistics

01450

Others

01501

Information

01502

Films Censorship and Publications

01503

Publicity

02

03

Defense affairs and services

Public order and safety affairs

01504

Public Relations

01550

Others

016

General public services not elsewhere defined

01650

Others

021

Military and civil defense administration and operation

02101

Defense Production

02102

Defense Services

02150

Others

022

Foreign military aid

023

Defense-related applied research and experimental development

024

Defense affairs not elsewhere classified

031

Law and Order

03101

Justice

032

Police and fire protection

03201

Police and civil armed service

03202

Civil Defense

033

04

Education affairs and services

Prison administration and operation

034

Public order and safety affairs not elsewhere classified

041

Pre-primary and primary education affairs and services

042

Secondary education affairs and services

043

Tertiary education affairs and services

044

Education services not definable by level

03203

Narcotic Control

03204

Fire Protection

03250

Others

03301

Jails and Detention

03350

Others

04301

General universities/colleges/institutes

04302

Professional/technical universities /colleges/institutes

04350

Others

04401

Scholl for Handicapped / Retarded Persons

04450

Others

045

05

Health affairs and services

Subsidiary services to education

046

Education affairs and services not elsewhere classified

051

Hospital affairs and services

052

053

Clinics, and medical, dental, and paramedical practitioners

Public health affairs and services

04501

Archives Library and Museums

04502

Student's Hostels

04550

Others

05101

General Hospitals and Clinics

05102

Mental Hospitals

05150

Others

05201

Mother and Child Health

05250

Others

05301

Nutrition and other Hygienic Programs

05302

Anti-malaria Programme

05303

Other Health Facilities and Preventive Measures

05304

Drug Control

05350

Others

06

Social security and welfare affairs and services

054

Medicaments, prostheses, medical equipment and appliances, or other prescribed health related products

055

Applied research and experimental development related to the health and medical delivery system

056

Health affairs and services not elsewhere classified

061

Social security affairs and services

062

Welfare affairs and services

05501

Research and Development of Unani Medicines

06101

Social Welfare Measures

06102

Labour Welfare Measures

06103

Employment Exchanges

06104

Manpower and Labour Management

06105

Regulation of Man-Management Relations

06150

Others

06201

Welfare of Pakistanis Abroad

06202

Immigration and passport

06203

Emigration Promotion

06250

Others

063

064

07

Housing and community amenity affairs and services

071

072

Social security and welfare affairs not elsewhere classified

Population Planning

Housing and community development

Water supply affairs and services

06301

Preservation of Wildlife and control of Hunting

06302

Social Services

06303

Environment Control

06350

Others

06401

Population Welfare measures

06402

Population Planning

06450

Others

07101

Urban / Town Planning and Regulatory Services

07102

Housing and Physical Planning

07103

Low Cost Housing

07104

Community Services

07105

Plantation and Preservation of Trees

07106

Community Centres Services

07150

Other Community Services

08

Recreational, cultural, and religious affairs and services

073

Sanitary affairs and services including pollution abatement and control

074

Street lighting affairs and services

075

Housing and community amenity affairs and services not elsewhere classified

081

Recreational and cultural services

082

083

Tourism affairs and services

Religious affairs

08101

Stadium and Sports complexes

08102

Sports Organisations

08103

Promotion of Cultural activities

08104

National Celebrations

08105

Zoo and other Entertainments Services

08150

Others

08201

Tourism

08250

Others

08301

Auqaf

08302

Islamic Ideology

09

10

Fuel and energy affairs and services

Economic Services

08303

Pilgrimage

08304

Minorities Affairs

08305

Religious and Charitable institutions

08350

Others

091

Fuel affairs and services

09101

Petroleum and Natural Gas

092

Electricity and other energy sources

09201

Electricity - Hydel

09202

Electricity - Thermal

09203

Electricity - Nuclear

09250

Other Energy Promotion programs

093

Fuel and energy affairs and services not elsewhere classified

09301

Multi-purpose dams

101

Agriculture affairs and services

10101

Land Management

10102

Agricultural Research and Extension services

10103

Plants Protection and Locust control

10104

Storage facilities

10150

Others

102

Forestry affairs and services

10201

Forestry services

103

Fishing, and hunting affairs and services

10301

Fisheries services

104

Irrigation affairs and services

10401

Productive

10402

Un-Productive

10403

Irrigation dams - Productive

10404

Irrigation dams - Un-Productive

10405

Canal Irrigation - Productive

10406

Canal Irrigation - Un-Productive

10407

Tubewells - Productive

10408

Tubewells - Un-Productive

10409

Equipment Machinery Workshops Productive

10410

Equipment Machinery Workshops Un-Productive

10411

Irrigation, Research and Design Productive

10412

Irrigation, Research and Design - Un Productive

10413

Flood Control and Drainage Productive

105

11

Mining and mineral resources affairs and services (other then fuels); manufacturing affairs and services; and construction affairs and services

Economic services not elsewhere classified

10414

Flood Control and Drainage - UnProductive

10415

Others Irrigations - Productive

10416

Others Irrigations - Un-Productive

10501

Animal Husbandry

10502

Land Reclamation

10503

Waterlogging and Salinity control

10504

Rural Development

10505

Rural Works Programme

10506

Integrated Rural Development Programme

10507

Agrovilles

10550

Others

111

Mining and mineral resource affairs and services, other then fuels

11101

Mineral Resources

112

Manufacturing affairs and services

11201

Industrial research design and testing

11202

Industrial estates and miscellaneous support for industrial development

12

Transportation and communication affairs and services

11203

Industrial safety (Inspection of boilers, explosive etc.)

11250

Others

113

Construction affairs and services

114

Mining and mineral resource affairs and services not elsewhere classified; and construction affairs and services not elsewhere classified

121

Road transport affairs and services

12101

Road Transport services

122

Water transport affairs and services

12201

Ports and Shipping

12202

Lighthouses and Lightships

12250

Others

12401

Civil Aviation

123

Railways affairs and services

124

Air transport affairs and services

125

Pipeline transport and other transport system affairs and services

13

Other economic affairs and services

126

Transportation system affairs and services not elsewhere classified

127

Communication affairs and services

131

Natural Calamities and other Disasters

132

Multipurpose development project affairs and services

133

Debt Servicing Investiable funds and grants

12701

Broadcasting Services

12702

Television Services

12750

Others

13101

Relief Measures

13102

Rehabilitation and Resettlement

13103

Refugees Relief

13150

Others

13301

Debt Servicing

13302

Government Investments

13303

Loans and Advances

13304

Grants and subventions

13350

Others

14

Subsidies

134

Other economic affairs and services not elsewhere classified

141

Food

142

Agriculture

143

P.O.L.

144

Exports

14101

Wheat

14102

Edible oil

14103

Sugar

14104

Salt

14150

Others

14201

Fertilizer

14202

Seeds

14203

Tubewells

14204

Cotton

14205

Cooperative Schemes

14250

Others

14401

Rebate on cotton textile export

14402

Rebate on manufacture

14403

Reimbursement of losses of cotton export