Chart of Accounts - LineItem
Chart of Accounts - LineItem
Chart of Accounts - LineItem
Sub Head
Ministry/Account Code
101
President
101001
President
101011
(
)
102
102011
202
Deputy President
102001
Office of the Deputy President Including Admin. Exp. (
)
Deputy President
/ -
202001
202011
/ -
202012
/ -
204
Courts
204001
Supreme Court
204012
Appeal Courts
204013
204014
Special Courts
204015
District Courts
204016
Administrative Courts
204017
Revenue Tribunals
204018
Labour Courts
204020
204101
Courts Strengthening
204102
204103
206
(
)
A th Commission
i
206001
for Investigation of Abuse of Authority
206101
208
Institutional Strengthening
208001
208101
Institutional Strengthening
210
210001
210002
210101
Institutional Strengthening
212
Election Commission
212001
Election Commission
212002
Election Offices
212011
212012
212014
Conduct of Election
212101
Institutional Strengthening
214
214001
( )
Page 1 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
214
216
216012
216013
216101
Institutional Strengthening
Council of Justice
218011
301
216011
218
214011
Council of Justice
301011
Council of Ministers
301013
301014
301015
301020
301022
301025
301101
305
Ministry of Finance
305011
Ministry of Finance
305012
305013
Koushi Toshakhana
305014
305015
305016
Revenue Board
305017
305018
305019
305020
305021
305022
305023
305024
305025
305026
Securities Board
305028
305101
305102
305103
305104
(
),
305106
305107
305105
(
)
( ,, )
)
(
Page 2 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
305
Ministry of Finance
305108
305109
305110
305111
305112
305113
305114
305115
305117
307
Ministry of Industry
307011
Ministry of Industry
307012
Department of Industry
307013
307014
307015
307016
307018
307019
307101
307102
307103
307104
307105
307106
()
(
)
307109
307112
307113
307801
307017
307107
307108
307802
308
( )
( )
Ministry of Energy
308011
Ministry of Energy
308012
308013
308101
308102
()
308104
308105
308103
Page 3 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
308
Ministry of Energy
308106
308107
308108
308109
311
311012
311013
311011
312
312011
312012
Department of Agriculture
312013
312014
Department of Livestock
312015
312016
312017
Department of Cooperatives
312018
312019
312020
312021
312101
312102
312103
312104
312105
()
312106
312107
312108
312109
312110
312111
312112
312113
312114
312115
312116
312117
312118
312119
312120
312121
312122
Page 4 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
312
312123
312124
312125
312126
(, , )
312127
312128
312129
( )
312130
312131
312132
312133
312134
312135
(
)
)
(
312141
312142
312143
312150
312151
312152
312136
312137
312153
312154
312801
312802
High Value Agriculture Product Development Project
High Mountain Agri-business & Livelihood
Improvement Project
Karnali Zone Agriculture Development Project
Agricultural Extension Program
312803
312804
314
Ministry of Home
314011
314012
VIP Security
314013
314014
314015
314016
314017
314018
314019
314020
Jail Offices
314021
Department of Immigration
314022
Immigration Offices
314023
314024
314025
Page 5 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
314
Ministry of Home
314026
314027
314028
314029
Metropolitan Police
314030
314031
314032
314101
314102
Institutional Strengthening
317
317011
317012
Department of Irrigation
317013
317014
317015
317016
Equipment Division-3
317017
317018
317019
Commission for the Determination of Electricity Tariff
Department for Electricity Development
317101
317102
317103
()
317104
317105
317106
317107
317108
317110
317111
317113
317115
317116
317117
317118
317119
317120
317121
317122
317123
317124
317125
317126
317109
( )
()
Page 6 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
317
317127
317128
317129
317130
-
( )
317131
317132
317133
317134
317135
317136
317137
317138
317139
317141
317143
317144
317146
325
(,,
325011
325012
Tourism Offices
325101
325102
325103
325105
325106
325107
325108
325104
326
326011
326012
Nepalese Embassies
326013
Nepalese Consulates
326014
Department of Hospitality
326015
326016
326017
326018
329
329011
329012
Department of Forest
329013
Page 7 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
329
329015
329016
329017
329018
(
)
329019
Hattisar
329020
329101
329102
329103
329104
329105
329106
329113
329114
329115
329123
329124
329125
329127
329806
329807
329014
329107
329108
329109
329110
329111
329112
329128
329801
329802
329803
329804
329805
330
Leasehold Forest & Livestock Development Program
Forestry Conservation and Trees Improvement
Centre
Publicity Extension Program
Biodiversity Program for Terai and Siwalik Range
(
)
Dolakha-Ramechhap Community Forest Dev. Project -
330011
330012
Department of Commerce
330013
Commerce Offices
330014
330015
330102
330103
Page 8 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
330
330105
330106
330107
331
330104
Zone
Trade and Export Promotion Center
Ministry of Environment
331011
Ministry of Environment
331012
331013
331101
331102
Hydrology Program
331103
Meteorology Program
331104
331105
Flood Forecasting
331106
331107
331108
331109
331110
331111
331117
331118
331119
331120
331122
331112
331113
331114
331115
331116
332
)
Bio-fuel Development
Bagmati Bishnumati Corridor Conservation Program-
()
-
UN Park Development Committee
332011
332012
332101
332102
332103
332104
B.P.Koirala Planetorium
332105
332106
336
336011
..
Page 9 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
336
336012
336013
336014
336015
Department of Survey
336016
Survey Offices
336017
336101
Program
National Land Utility Project
-
Land Reform Program, Rehabilitation of Freed
,
Bonded Labour & Plougher
Scientific Land Reform Program
336102
336103
336104
336105
336106
336107
)
(
336108
337
337011
337012
Department of Road
337013
337014
337015
337016
337017
Laboratory
337018
337019
337022
337101
(-
)
337102
-)
(
-
337103
337104
(-
)
337105
- )
(
337106
Kanti Highway
337107
337108
(-
-)
337109
337110
- (- )
337111
Baglung-Beni-Jomsom
337112
Chhinchu-Jajarkot
337113
Surkhet-Ranimatta-Dailekh - Upgrading
337114
(- )
337115
Sanfebagar-Martadi
337020
337021
(-
)
- -
-
-
--
Page 10 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
337
337116
337117
337118
337119
()
Gangate-Labdhu-Samundratar-Galphubhanjyang
--
Road
Rural Access Road Program-Basantapur-Terhathum
(-
)
Chakrapath-Tokha-Jhor-Gurjebhanjyang
---
Sanfebagar-Mangalsen (Blacktop)
337120
--
337121
337122
Byas Road
337123
Regional Roads
337124
Damak Chisapani
337125
- -
--
337127
Dharan-Chatara-Gaighat-Katari-SindhulibazarHetauda
Tallo Dhungeaswor-Satkhamba-Dullu-PipalkotDailekh
Devasthal-Kaindanda-Chaurjahari-Dolpa
337128
- ()
337129
Syaprubesi-Rasuwagadhi
337130
337131
Musikot-Burtibang
337132
Okhaldhunga-Hilepani-Diktel
337133
337134
--
337135
337136
337137
(---
)
337138
337139
Nagma Gamgadhi
337140
()
-
337141
337142
337143
337144
337145
(, )
337146
Benighat-Arughat-Larke Bhanjyang
- -
337147
337148
337149
337150
337151
337152
337153
337154
Beshisahar-Chame
337155
Chakchake-Liwang (Blacktop)
337156
)
(
337126
337157
337158
-
---
-
--
-
-
-
-
-
-
( )
()
- ()
Page 11 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
337
337159
337160
Compensation
337161
337162
337163
337164
337165
Road Protection and Encroachment Control Program
,
,-
,,
Other Programs
Road Board
337166
337167
337168
337169
337170
337171
337172
337173
337174
337175
337176
337177
337178
337179
337185
337186
337187
337188
337189
337190
337180
337181
337182
337183
337184
337191
( )
(
)
--)
337193
337196
337197
337198
337199
337200
337192
-)
( --
( - --
Page 12 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
337
337202
337203
337210
337301
337302
Tourism Road
337303
337304
337305
Dachhinkali-Chhaimale-Sisneri-Kulekhani Project
337306
Water Ways
337307
337308
337309
337310
337312
337314
337316
337318
--
(
,-
)
337320
337322
Tamsaling Highway
337323
337324
Amardha-Pathari-Jante-Budhabare Road
337801
337802
337803
337224
337225
340
-
-
-
- -
---
340011
340012
Social Welfare
340013
340014
340015
340016
340101
340102
340103
340107
340108
340801
340104
340105
340106
Page 13 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
340
340802
343
343012
343101
343102
345
(
)
343011
Ministry of Defence
345011
Ministry of Defence
345012
345013
345014
345015
345016
345017
345018
345019
VVIP Security
349
349011
349012
349102
349103
349105
349801
349802
349803
349101
350
( ,
)
Ministry of Education
350011
Ministry of Education
350012
Department of Education
350013
350014
350015
350016
350017
350018
350019
350020
350021
350022
350023
350024
350025
. . ..
National Educational Manpower Development Center
- (,
, )
Page 14 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
350
Ministry of Education
350026
350027
350101
350103
350104
350105
350106
350108
350110
350111
350112
350113
350114
350115
350116
350117
350118
350121
350131
350132
350133
350135
350801
350802
350803
350109
355
( )
,
,
A
355011
355012
(
)
,
,
()
355014
355015
National Museum-Chhauni
()
355016
()
355017
Regional Museums
355018
355019
Historical Palaces
355020
355021
355022
355101
Archeology Protection
355102
355103
355104
355013
Page 15 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
,
,
355106
355107
Cultural Corporation
355108
Nepal Academy
355109
355110
355111
355
356
356011
356012
356013
Administrative Pool
356014
356015
356101
356102
357
Ministry of Irrigation
357011
Ministry of Irrigation
357012
Department of Irrigation
357013
357014
357015
357016
Equipment Division-3
357017
357101
357102
357103
(
)
357106
357107
357108
357109
357110
357111
357115
357116
357117
357118
357104
357105
357112
357113
357114
,,
Page 16 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
357
Ministry of Irrigation
357119
357120
357121
357122
357123
357124
357125
357126
357127
357128
( )
357129
357130
357131
357132
357133
357135
358
()
-
(
358011
358012
Department of Printing
358013
Department of Information
358014
Communication Centres
358015
358016
358017
Press Council
358018
358019
358020
358021
358022
358023
358024
358025
358026
358101
358102
358103
365
365011
365012
365013
365014
Registration Program
365015
, , ,
Page 17 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
365
365016
365101
365102
Agriculture Road
Monastry Management Development Commission
Local Development Training Academy
Manpower, Communication, Environment Mgmt. &
Project Monitoring
Local Bodies Fiscal Commission
,
,
/ ,
365106
365107
365103
365104
365105
365108
365109
365132
365133
-
Program
Chure - Terai Area Development Program
-
Public Private Partnership for Urban Environment
365144
365801
365802
365803
Municipality Grant
365804
365805
365806
365809
365810
365811
365812
365813
365814
365816
365817
365818
365819
365825
365826
365827
365828
365807
365808
365815
365820
365821
365822
365823
365824
Page 18 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
365
365829
365830
365832
365833
365835
365836
365831
370
370011
370012
370013
370014
Primary Health Service ( DHO, HC, HP and Sub HP)
( ,
,
)
370022
370023
Hospitals
370024
370025
Department of Ayurved
370026
370027
Ayurved Clinics
370030
370031
370101
370021
370102
370103
370104
370105
Maternity Hospital-Thapathali
370106
370107
370108
( ,
)
370109
370110
370111
( )
370113
370114
370115
370116
370117
370118
370119
370112
370120
..
( . . )
, ,
Page 19 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
370
370121
370122
370127
370128
370129
(
)
370130
Singhadurbar Vaidyakhana
370131
..
370132
370133
370134
370135
370136
370137
370138
370801
(
)
370803
370804
370806
Tuberculosis Control
370807
Leprosy Control
370809
370123
370124
370125
370126
370802
371
Vector Diseases Control Research & Training Center
371011
371012
Department of Labour
371013
Labour Offices
371014
371015
371016
371017
371018
371101
371102
371103
371104
371105
371106
371107
391
Page 20 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
391
391011
391012
391013
391014
391101
391102
391103
391104
391105
391106
501
501101
501102
Nepal Television
501103
( ..)
501104
501105
..
501106
Thankot-Chapagaun-Bhaktapur 132 KV
501107
501108
501109
501110
501111
501112
(
)
501113
501114
( ..)
501115
501116
501117
Computerised Billing
501118
501119
501121
501122
()
( ..)
501123
501124
Cultural Corporation
501125
Investment - Miscellaneous
501126
501127
501128
501129
501131
501132
501120
- - .
.. -
( ..)
( . .)
( .. )
Page 21 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
501
501133
501134
501135
501136
501141
501142
501143
(
)
501145
()
501146
501148
501150
501151
502
(
)
Nepal- India Electricity Transmission & Trade Project
''
502001
502002
Development Bonds
502003
CB Pass 2051
()
502004
Special Bonds
502005
25 year Bond
502006
502007
. .. . ( )
502008
Treasury Bills
502010
503
-
(
)
503001
503002
503003
OPEC Loan
503004
503005
503006
503007
504
International Fund for Agriculture Development Fund
UNCDF
. .. . .
Norwegian Development Fund
-
( )
504001
American Loan
504002
504003
504004
Kuwaiti Loan
504005
Saudi Fund
504006
French Loan
504007
Russian Loan
504008
Belgium Loan
504009
Additional Provision
504010
Austria
601
601011
Pension
Page 22 / 23
Ministry of Finance
Sub Head
Mnistry/Account Code
601
601012
Allowance
601013
Gratuity
601014
Accumalated Leave
601015
601016
Staff Facilities
601017
601018
Medical Facility
602
MOF Miscellaneous
(
)
602011
602012
602013
Hospitality
602014
Compensation
602015
Financial Assistance
602016
Custom Refund
602017
Tax Refund
602018
602019
602020
Physical Facility
602021
602022
Others
602023
602101
602102
602103
, / ,
602105
602106
602107
602108
602109
602001
602104
(
)
-
)
Page 23 / 23