BUDGETING

Budgeting
 Introduction
1. It is an instrument by which govt.
• expresses its priorities
• allocate resources to implement its policies.
• It is the principal document by which the Government sets out its
financial plan for the following financial year, namely
– How much the plan will cost and
– How much and in what way, money will be raised to finance the
expenditure
2. It is a tool by which planned expenditures are controlled, at all
levels of Govt.
3. It applies only to Consolidated Fund.
4. Annually laid before the Assembly (called Annual Budget
Statement). It indicates separately:
• the amount charged upon the Govt. and
• Other expenditures to be made from the Consolidated Fund.

Budgeting
 Overview of the Budgetary Cycle

Preparation

MoF/FD/EDO finance
Spending Ministries

Policy Setting Authorisation

Cabinet
Cabinet
National Assembly/
Provincial Assembly

Review Implementation

AGP / CGA MoF/FD/EDO finance

Spending Ministries
Spending Ministries Spending Ministries
AGP / CGA
Public Accounts Committee
Reporting
and
Monitoring
 Budgeting Cycle - Six Phases
1. The Cabinet meets for setting Policies initiatives and priorities
which are communicated to the FD.
2. Entities prepare budget estimates which are subsequently reviewed and
consolidated by the Financial Adviser or FD.
3. The Annual Budget Statement is submitted before the Assembly who
approves it and then Prime Minister/Chief Minister authenticates it.
4. FD communicate approved budget to the spending ministries and
departments via FA for Implementation
5. Actual revenues and exp. are recorded and reported to monitor
progress against budget through out the financial year.
6. The Periodical review of financial performance and the achievement of
policy objectives by spending agencies and external bodies. It includes
Audit and PAC

Budgeting
 Contents of Budget
• Annual budget statement - Summary of the
overall budget position (revenue and
expenditure)
• Schedule of Authorized Expenditure -
o Separately showing expenditure Charged upon the Government and
other than charged.
o Detailed estimates of Consolidated Fund - Current Expenditure
o Detailed estimates of Consolidated Fund - Development Expenditure

• Finance Act :- When the Budget is approved it

becomes Finance Act.

Budgeting
 General Budget Classification
• Receipts- prepared by entities
responsible for administration of their
revenue
– Federal and Provincial Receipt budget
developed by their respective
Federal/provincial governments
• Expenditure – prepared by the
spending ministries/Departments.
7
Budgeting
 Budget Classification
Charged Other than Charged –
Voted

Permanent (Part-I) Temporary (Part-II)

Development
Current –
Non Development

Foreign Exchange Pak Rupees

 Exp. Budget Classification
Budget should show separately
Charged Exp. (Items which are charged
upon Consolidated Fund) & Other Exp.
Further subdivided in to
Current (Non-Development) Exp. & Development Exp.
Further subdivided in to
Foreign Exchange and Pak Rupee (Should be shown in Rupees)
Current Non-Development Exp.
Than divided into:
Permanent (Called Part-I) and Temporary (Called Part-II)
 Basis for Revised Estimates (P-1)
a. Actual for the first 4 months of current year and for 8
months of the last year.
b. Commitments entered into and expected to be paid in
the current financial year.
c. Actual expense of previous two years.
d. Adjustments arising from (During the Current Year)
– Re-appropriations within grants.
– New items approved through Supplementary Budget
– Surrenders made or expected to be made.
e. Any other relevant factors.
f. Impact of Development and Non Development Factors.

Budgeting
 Information to be provided up to
Detailed Head Level
• Actuals for the last year and budget variances
• Estimates for the current financial year.
• Revised estimates for the current financial year.
• Estimates for the coming financial year.
From above a statement will prepared be prepared
showing
• Difference in Current years Grant and Revised Estimates
• Difference in Budget Estimates for current year and for the Next year.
Budget should include subsidiary details i.e. nominal rolls,
details of allowances etc. (to be provided on request)
Other Relevant factors to be considered:
• Expected Inflation / increase in salary.
• Known deferred liability.
• Anticipated savings due to productivity gains and reduction in programs.
Budgeting
 Current Permanent Budget (Contd-)
• Estimates should be prepared be making
provisions for leave, expected vacancies and
allowances payable to employees, based on
past actuals.
– Posts which are not filled (including due to transfer
and long term leave of staff) must not be provided for.
– Salary estimates be supported by sanctioned strength
and any variation from previous year shall must be
supported by an explanation.
• Lump sum provision in the budget can be made
in exceptional circumstances.
• Estimates must be submitted to the FA up to 1 st
Dec. and to the FD and copy to AG up to 1st Jan.
• These dates are applicable unless otherwise
notified by the FD.
Budgeting
 Non-development Temporary (P-II)
Budget
• No new scheme of fresh items can be
included in the budget unless it is complete
and approved.
• The requirements for preparation of revised
estimates and excess and surrenders are
same as given in respect of (Part-I)
• The following information will also be provided
– Difference in Current years grant and revised estimates
– Difference in budget estimates for current year and for the
next year.
 Supplementary Grants
• If funds are not available with the spending entity it
should then consider whether the expenditure can be
postponed. If it is not the spending entity can then apply
to the FD for Supplementary Grant.
• A request for supplementary grant can be accepted only
when the reason of excess is beyond the control of the
spending entity concerned and exp. cannot be
legitimately postponed.
• Expenditure on new services or programs for which no
provision in the budget has been made should be met
from savings.
• The FD will give their consent for Supplementary Grant
application. However, the application can only be
approved by the Assembly during the budgetary cycle for
the following year.
Budgeting
 Charged Expenditures
• The remuneration and office expenses of
– President/Governer
– Chairman Senate
– Speaker National/Provincial Assembly
– Chief Justice of Supreme Court,
– Auditor General of Pakistan.
• All debt charges for which Govt. is liable including interest,
repayment of capital and other exp. of raising the loans.
• Any amount required to satisfy any judgments, decrees or
awards against the Pakistan by any Court.
• Any other sum declared by the Constitution or by Act of
Parliament to be so charged. E.g. Wafaqi Mohtasib)

Budgeting
Prepare Budget for Following Posts
Designation BPS No.of Post
Director General 20 1
Directors 19 4
Deputy Directors 18 3
Probationers 17 2
Accounts Officers 17 2
Qualification Pay of Off
Pay of Other Staff
Basic Pay of Other Staff
Junior Auditors 5 2
Driver 4 1
Naib Qasids 1 4 19
 No BEs/SNEs will be accepted in which Employee related expenses have been
claimed but not duly supported with details of posts in this proforma

PROVINCIAL GOVERNMENT EMPLOYEES BY B.S.

2010 - 2011 (Budget Estimates)
Fund (Demand No.)

Fund Center (DDO Code)

Sanctioned pay of the posts Amount of Increment falling due within the Total provision
Actual pay of Govt. provision for the financial year for the coming
Servants due on 1st coming financial Date of Rate of Amount ofFinancial year
July of the coming year at the rate in increment increment increment i.e.
forcolumns 3
Name and Designation
Minimum Maximum financial year column 2c the year and 4c
1 2a 2b 2c 3 4a 4b 4c 5

1 Khalid Hussain 16,915 32,245 28,960 347,520 1.12.2006 1,095 6,570 354,090
Director General
B-20
Total 354,090
 No BEs/SNEs will be accepted in which Employee related expenses have been
claimed but not duly supported with details of posts in this proforma

PROVINCIAL GOVERNMENT EMPLOYEES BY B.S.

2010 - 2011 (Budget Estimates)
Fund (Demand No.)

Fund Center (DDO Code)

Sanctioned pay of the posts Amount of Increment falling due within the Total provision
Actual pay of Govt. provision for the financial year for the coming
Servants due on 1st coming financial Date of Rate of Amount ofFinancial year
July of the coming year at the rate in increment increment increment i.e.
forcolumns 3
Name and Designation
Minimum Maximum financial year column 2c the year and 4c
1 2a 2b 2c 3 4a 4b 4c 5

1 Sheikh Abdulah 14,260 28,360 25,540 306,480 1.12.2006 615 3,690 310,170
Director (B-19)
2 Khalid Saeed 14,260 28,360 24,130 289,560 1.12.2006 615 3,690 293,250
Director (B-19)
3 Azhar Rasool 14,260 28,360 22,720 272,640 1.12.2006 615 3,690 276,330
Director (B-19)
4 Shahid Khan 14,260 28,360 16,375 196,500 1.12.2006 615 3,690 200,190
Director (B-19)
Total 2,460 1,079,940
 No BEs/SNEs will be accepted in which Employee related expenses have been
claimed but not duly supported with details of posts in this proforma

PROVINCIAL GOVERNMENT EMPLOYEES BY B.S.

2010 - 2011 (Budget Estimates)
Fund (Demand No.)

Fund Center (DDO Code)

Sanctioned pay of the posts Amount of Increment falling due within the Total provision
Actual pay of Govt. provision for the financial year for the coming
Servants due on 1st coming financial Date of Rate of Amount ofFinancial year
July of the coming year at the rate in increment increment increment i.e.
forcolumns 3
Name and Designation
Minimum Maximum financial year column 2c the year and 4c
1 2a 2b 2c 3 4a 4b 4c 5

1 Bashir Ali 9,355 22,855 12,730 152,760 1.12.2006 675 4,050 156,810
Dy. Director (B-18)
2 Nazeer Ali 9,355 22,855 12,730 152,760 1.12.2006 675 4,050 156,810
Dy. Director (B18)
3 Syed Badshah 9,355 22,855 12,730 152,760 1.12.2006 675 4,050 156,810
Dy. Director (B18)

Total 2,025 470,430

 No BEs/SNEs will be accepted in which Employee related expenses have been
claimed but not duly supported with details of posts in this proforma

PROVINCIAL GOVERNMENT EMPLOYEES BY B.S.

2010 - 2011 (Budget Estimates)

Fund (Demand No.)

Fund Center (DDO Code)

Sanctioned pay of the posts Amount of Increment falling due within the Total provision
Actual pay of Govt. provision for the financial year for the coming
Servants due on 1st coming financial Date of Rate of Amount ofFinancial year
July of the coming year at the rate in increment increment incrementi.e. forcolumns 3
Name and Designation
Minimum Maximum financial year column 2c the year and 4c
1 2a 2b 2c 3 4a 4b 4c 5
1 Siraj-ul-haq 7,140 17,840 10,350 124,200 1.12.2006 535 3,210 127,410
Probationers (B-17)
2 Amir Khan 7,140 17,840 10,350 124,200 1.12.2006 535 3,210 127,410
Probationer (B-17)
Total 248,400 254,820
 No BEs/SNEs will be accepted in which Employee related expenses have been
claimed but not duly supported with details of posts in this proforma

PROVINCIAL GOVERNMENT EMPLOYEES BY B.S.

2010 - 2011 (Budget Estimates)
Fund (Demand No.)

Fund Center (DDO Code)

Sanctioned pay of the posts Amount of Increment falling due within the Total provision
Actual pay of Govt. provision for the financial year for the coming
Servants due on 1st coming financial Date of Rate of Amount ofFinancial year
July of the coming year at the rate in increment increment increment i.e.
forcolumns 3
Name and Designation
Minimum Maximum financial year column 2c the year and 4c
1 2a 2b 2c 3 4a 4b 4c 5

1 Nasir Mehmood 7,140 17,840 9,815 117,780 1.12.2006 465 2,790 120,570
A.O. (B-17)
2 Muhammad Arshad 7,140 17,840 9,815 117,780 1.12.2006 465 2,790 120,570
A.O. (B-17)

Total 117,780 Total 930 241,140

 No BEs/SNEs will be accepted in which Employee related expenses have been
claimed but not duly supported with details of posts in this proforma
PROVINCIAL GOVERNMENT EMPLOYEES BY B.S.
2010 - 2011 (Budget Estimates)
Fund (Demand No.)

Fund Center (DDO Code)

Sanctioned pay of the posts Amount of Increment falling due within the Total provision
Actual pay of Govt. provision for the financial year for the coming
Servants due on 1st coming financial Date of Rate of Amount ofFinancial year
July of the coming year at the rate in increment increment increment i.e.
forcolumns 3
Name and Designation
Minimum Maximum financial year column 2c the year and 4c
1 2a 2b 2c 3 4a 4b 4c 5
1 Muhammad Riaz 2,415 5,865 3,105 37,260 1.12.2006 115 690 37,950
Junior Auditor (B-5)
2 Mrs. Nargis Sultana 2,100 5,100 3,105 37,260 1.12.2006 115 690 37,950
Junior Auditor (B-5)
Total 230 75,900
 No BEs/SNEs will be accepted in which Employee related expenses have been
claimed but not duly supported with details of posts in this proforma
PROVINCIAL GOVERNMENT EMPLOYEES BY B.S.
2010 - 2011 (Budget Estimates)
Fund (Demand No.)
Fund Center (DDO Code)

Sanctioned pay of the pos ts Amount of Increment falling due within the Total provis ion
Actual pay of Govt. provis ion for the financial year for the coming
Servants due on 1s t coming financial Date of Rate of Amount of Financial year
July of the coming year at the rate in increment increment increment i.e.
forcolumns 3
Name and Des ignation
Minimum Maximum financial year column 2c the year and 4c
1 2a 2b 2c 3 4a 4b 4c 5
4 Shaukat Ali 2,345 5,345 2,845 34,140 1.12.2006 100 600 34,740
Driver (B-4)
Total 100 34,740

No BEs/SNEs will be accepted in which Employee related expenses have been

claimed but not duly supported with details of posts in this proforma
PROVINCIAL GOVERNMENT EMPLOYEES BY B.S.
2010 - 2011 (Budget Estimates)
Fund (Demand No.)
Fund Center (DDO Code)
Sanctioned pay of the pos ts Amount of Increment falling due within the Total provis ion
Actual pay of Govt. provis ion for the financial year for the coming
Servants due on 1s t coming financial Date of Rate of Amount of Financial year
July of the coming year at the rate in increment increment increment i.e.
forcolumns 3
Name and Des ignation
Minimum Maximum financial year column 2c the year and 4c
1 2a 2b 2c 3 4a 4b 4c 5

1 Muhammad Amir Muzaffar

2,150 4,100 2,670 32,040 1.12.2006 65 390 32,430
N.Q.(B-1)
2 Shoukat Ali 2,150 4,100 2,670 32,040 1.12.2006 65 390 32,430
N.Q.(B-1)
3 Nas ir Pervaiz 2,150 4,100 2,670 32,040 1.12.2006 65 390 32,430
N.Q.(B-1)
4 Bagah Mas ih 2,150 4,100 2,670 32,040 1.12.2006 65 390 32,430
Naib Qas id (B-1)

128,160 129,720
ALLOWANCES
CALCULATION
 Statement Showing Calculation of Regular Allowances for Each Post
A01106-A01201 A01202
Name & Designation A01203 A01207 A01217 A01224 A01228 A01229 A01244 A01262 A01200
Q.Pay Sr. Post House Conv. Integ. All M edical Entt. Orderly Spl Adl Adhc Rlf Spl Rlf Regular
All. Rent All. All. (Dress All. All. All All-99 All All Allowance
Washing @20% @15% @15%
Dusting)

Khalid Hussain 500 850 0 0 0 0 600 1,900 1,839 3,774 3,774 13,237
Director General X12
B-20
6,000 10,200 0 0 0 0 7,200 22,800 22,068 45,288 45,288 158,844

Statement Showing Calculation of Regular Allowances for Each Post

A01106-A01201 A01202
Name & Designation A01203 A01207 A01217 A01224 A01228 A01229 A01244 A01262 A01200
Q.Pay Sr. Post House Conv. Integ. All M edical Entt. Orderly Spl Adl Adhc Rlf Spl Rlf Regular
All. Rent All. All. (Dress All. All. All All-99 All All Allowance
Washing @20% @15% @15%
Dusting)

Sheikh Abdulah 400 0 6,417 1,240 0 0 500 0 1,550 3,336 3,336 16,779
Director (B-19)
Khalid Saeed 0 0 6,417 1,240 0 0 500 0 1,550 3,151 3,151 16,009
Director (B-19)
Azhar Rasool 0 0 0 1,240 0 0 500 0 1,550 2,967 2,967 9,224
Director (B-19)
Shahid Khan 0 0 0 1,240 0 0 500 0 1,550 2,456 2,456 8,202
Director (B-19)
400 0 12,834 4,960 0 0 2,000 0 6,200 11,910 11,910 50,214
X12
4,800 0 154,008 59,520 0 0 24,000 0 74,400 142,920 142,920 602,568
 Statement Showing Calculation of Regular Allowances for Each Post
A01106- A01201 A01202
Name & Designation A01203 A01207 A01217 A01224 A01228 A01229 A01244 A01262 A01200
Q.Pay Sr. Post House Conv. Integ. All M edical Entt. Orderly Spl Adl Adhc Rlf Spl Rlf Regular
All. Rent All. All. (Dress All. All. All All-99 All All Allowance
Washing @20% @15% @15%
Dusting)
Bashir Ali 1,200 0 4,210 1,240 0 0 0 0 1,017 1,659 1,659 10,985
Dy. Director (B-18)
Nazeer Ali 0 0 0 1,240 0 0 0 0 1,017 1,659 1,659 5,575
Dy. Director (B18)
Syed Badshah 0 0 0 1,240 0 0 0 1,017 1,659 1,659 5,575
Dy. Director (B18)
Total 1,200 0 4,210 3,720 0 0 0 0 3,051 4,977 4,977 22,135
X12
Total for the Year 14,400 0 50,520 44,640 0 0 0 0 36,612 59,724 59,724 265,620

Statement Showing Calculation of Regular Allowances for Each Post

A01106- A01201 A01202
Name & Designation A01203 A01207 A01217 A01224 A01228 A01229 A01244 A01262 A01200
Q.Pay Sr. Post House Conv. Integ. All M edical Entt. Orderly Spl Adl Adhc Rlf Spl Rlf Regular
All. Rent All. All. (Dress All. All. All All-99 All All Allowance
Washing @20% @15% @15%
Dusting)
Siraj-ul-haq 0 0 3,213 1,240 0 0 0 0 776 1,350 1,350 7,929
Probationers (B-17)
Amir Khan 0 0 3,213 1,240 0 0 0 0 776 1,350 1,350 7,929
Probationer (B-17)
Total 0 0 6,426 2,480 0 0 0 0 1,552 2,700 2,700 15,858
Total for the Year 77,112 29,760 0 0 0 0 18,624 32,400 32,400 190,296
 Statement Showing Calculation of Regular Allowances for Each Post
A01106- A01201 A01202
Name & Designation A01203 A01207 A01217 A01224 A01228 A01229 A01244 A01262 A01200
Q.Pay Sr. Post House Conv. Integ. All M edical Entt. Orderly Spl Adl Adhc Rlf Spl Rlf Regular
All. Rent All. All. (Dress All. All. All All-99 All All Allowance
Washing @20% @15% @15%
Dusting)
0
Nasir Mehmood 400 0 3,213 1,240 0 0 0 0 776 1,280 1,280 8,189
A.O. (B-17)
Muhammad Arshad 400 0 0 1,240 0 0 0 0 776 1,280 1,280 4,976
A.O. (B-17)
800 0 3,213 2,480 0 0 0 0 1,552 2,560 2,560 13,165
Total X12
Total 9,600 0 38,556 29,760 0 0 0 0 18,624 30,720 30,720 157,980

Statement Showing Calculation of Regular Allowances for Each Post

A01106- A01201 A01202
Name & Designation A01203 A01207 A01217 A01224 A01228 A01229 A01244 A01262 A01200
Q.Pay Sr. Post House Conv. Integ. All M edical Entt. Orderly Spl Adl Adhc Rlf Spl Rlf Regular
All. Rent All. All. (Dress All. All. All All-99 All All Allowance
Washing @20% @15% @15%
Dusting)
Muhammad Riaz 0 1,087 460 0 425 0 0 350 405 405 3,132
Junior Auditor (B-5)
Mrs. Nargis Sultana 0 1,087 460 0 425 0 0 350 405 405 3,132
Junior Auditor (B-5) 0 0 2,174 920 0 850 0 0 700 810 810 6,264
X12
0 0 26088 11040 0 10200 0 0 8400 9720 9720 37,128
 Statement Showing Calculation of Regular Allowances for Each Post
A01106- A01201 A01202
Name & Designation A01203 A01207 A01217 A01224 A01228 A01229 A01244 A01262 A01200
Q.Pay Sr. Post House Conv. Integ. All M edical Entt. Orderly Spl Adl Adhc Rlf Spl Rlf Regular
All. Rent All. All. (Dress All. All. All All-99 All All Allowance
Washing @20% @15% @15%
Dusting)
Shaukat Ali 0 0 1,055 170 150 210 0 0 340 340 340 2,605
Driver (B-4)
0 0 1,055 170 150 210 0 0 340 340 340 2,605
X12
Total 0 0 12,660 2,040 1,800 2,520 0 0 4,080 4,080 4,080 16,500

Statement Showing Calculation of Regular Allowances for Each Post

A01106- A01201 A01202
Name & Designation A01203 A01207 A01217 A01224 A01228 A01229 A01244 A01262 A01200
Q.Pay Sr. Post House Conv. Integ. All M edical Entt. Orderly Spl Adl Adhc Rlf Spl Rlf Regular
All. Rent All. All. (Dress All. All. All All-99 All All Allowance
Washing @20% @15% @15%
Dusting)
Muhammad Amir Muzaffar
0 0 968 340 150 425 0 0 311 400 400 2,994
N.Q.(B-1)
Shoukat Ali 0 0 968 340 150 425 0 0 311 400 400 2,994
N.Q.(B-1)
Nasir Pervaiz 0 0 968 340 150 425 0 0 311 400 400 2,994
N.Q.(B-1)
Bagah Masih 0 0 968 340 150 425 0 0 311 400 400 2,994
Naib Qasid (B-1)
Total 0 0 3,872 1,360 600 1,700 0 0 1,244 1,600 1,600 11,976
X12 0 0 46464 16320 7200 20400 0 0 14928 19200 19200 143712
 Statement Showing Calculation of Regular Allowances for Each Post

Designation Scale No. of A01201 A01202 A01203 A01207 A01217 A01224 A01228 A01229 A01244 A01262
Sr. Post House Conv. Integ. M edical Entt. Orderly Spl Adl Adhc Rlf Spl Rlf Total
Posts All. Rent All. All. All. All. All. All All-99 All @ 15%All @ 15% Allowces
1 2 3 4 5 6 8 4 5 7 11 12 13 14
Director General 20 1 10,200 0 0 0 0 7,200 22,800 22,068 45,288 45,288 152,844
Director 19 4 0 154,008 59,520 0 0 24,000 0 74,400 142,920 142,920 597,768
Deputy Director 18 3 0 50,520 44,640 0 0 0 0 36,612 59,724 59,724 251,220
Probationers 17 2 0 77,112 29,760 0 0 0 0 18,624 32,400 32,400 190,296
Accounts Off. 17 2 0 38,556 29,760 0 0 0 0 18,624 30,720 30,720 148,380
Junior Auditor/ 5 2 0 26,088 11,040 0 10,200 0 0 8,400 9,720 9,720 75,168
Driver 4 1 0 12,660 2,040 1,800 2,520 0 0 4,080 4,080 4,080 31,260
Naib Qasid 1 4 0 46,464 16,320 7,200 20,400 0 0 14,928 19,200 19,200 143,712
Total 19 10,200 405,408 193,080 9,000 33,120 31,200 22,800 197,736 344,052 344,052 1,590,648
Say 10,000 405,000 193,000 9,000 33,000 31,000 23,000 198,000 344,000 344,000 1,590,000
1,590,648
 Detail of "A01105-Qualification Pay

Designation Scale No. of 01106

Qualification
Posts Pay
1 2 3 3 4
Director General 20 1 6,000
Director/Dy. Dir 19 4 4,800
Deputy Director 18 3 14,400
Probationers 17 2 0
A.O./ 17 2 9,600
Junior Auditor/ 5 2 0
Driver 4 1 0
Naib Qasid 1 4 0
Total 19 34,804
Say 35,000
 Annex III Contd…

FORMAT FOR Permanent Budget / Schedule of New Expenditure

Please Fill in the Following Information

From:

To:

Dated / / (DD / MM / YYYY)

1 Budget Year 20 - 20

2 Type of Document    
(Tick the Box Applicable) Permanent Revised SNE (C) SNE (F)

Code Description

3 Fund (Demand No.) P

4 Attached Deptt. /
Sub Detail Function

5 Fund Center (DDO Code)

6 Notes (if any)

Revised (20 -20 ) Original (20 - 20 )

7 Total Budget Amount

TO BE FILLED ONLY BY CONCERNED BUDGET OFFICER (B&E)

Diary No.
Revised Diary No.
Checked By
Entered By
8-A)
Budget information Accounts information
Sanction Budget Revised Budget Budget Actual Actual Actual Probable
No. of Posts
Object ed Posts Estimates Estimates Estimates Estimates Accounts Last 8 months
First 4 monthsOutlay in
De s cription Code BS 2010-2011 2009-2010 2009-2010 2008-2009 2008-2009 2008-2009 2009-2010 2009-2010
Code
Rs . Rs . Rs . Rs . Rs . Rs . Rs . Rs .
A01 Employee related Expenses 4,334,000 3,871,000 3,359,000 2,395,000 2,819,788 1,984,185 1,208,175 3,192,360
A011 Pay 2,676,000 2,265,000 2,215,000 1,815,000 1,794,896 1,294,280 628,935 1,923,215
A01101-50 Pay of Officers 2,435,000 2,075,000 1,675,000 1,671,759 1,198,895 583,586 1,782,481
A01101 Basic Pay of Officers 2,400,000 2,040,000 2,050,000 1,650,000 1,647,223 1,198,895 583,586 1,782,481
Director General 01 20 1 1 354,000 300,000 250,000
Directors 02 19 4 4 1,080,000 900,000 750,000
Deputy Directors 03 18 3 3 470,000 400,000 300,000
Probationers 04 17 2 2 255,000 225,000 200,000
Accounts Officers 05 17 2 2 241,000 200,000 150,000
A01105 Qualification Pay of Off 35,000 35000 25,000 25,000 24,536

A01151-99 Pay of Other Staff 241,000 225,000 165,000 140,000 123,137 95,385 45,349 140,734
A01151 Basic Pay of Other Staff 241,000 225,000 165,000 140,000 123,137 95,385 45,349 140,734
Junior Auditors 71 5 2 2 76,000 50,000 45,000
Driver 72 4 1 1 35,000 25,000 20,000
Naib Qasids 75 1 4 4 130,000 90,000 75,000
A01153 Special Pay of Staff 0
A01155 Qualification Pay of Staff 0

A012 Allowances 1,658,000 1,606,000 1,144,000 580,000 1,024,892 689,905 579,240 1,269,145
A01201-70 Regular Allowances 1,575,000 1,528,000 1,094,000 541,000 980,981 653,987 548,697 1,202,684
A01201 Senior Post Allowance 10,000 10000 10,000 10,000 9,578 6,385 2,423 8,808
A01202 House Rent Allowance 390,000 390000 145,000 120,000 120,458 80,305 135,284 215,589
A01203 Conveyance Allowance 193,000 175000 100,000 75,000 76,892 51,261 33,528 84,789
A01207 Integrated Allowance 9,000 9000 0 0 0 0 2,400 2,400
A01217 Medical Allowance 33,000 33000 18,000 15,000 15,780 10,520 6,528 17,048
A01224 Entertainment Allowance 31,000 31000 5,000 5,000 4,256 2,837 9,856 12,693
A01228 Orderly Allowance 23,000 20000 18,000 16,000 17,930 11,953 5,868 17,821
A01229 Special Addl. Allowance 198,000 172000 198,000 150,000 140,023 93,349 66,258 159,607
A01244 Adhoc Relief Allowance 344,000 344000 300,000 0 298,032 198,688 143,276 341,964
A01262 Special Relief All. 344,000 344000 300,000 150,000 298,032 198,688 143,276 341,964
Other Allowaces (Excl TA) 83,000 78,000 50,000 39,000 43,911 35,918 30,543 66,461
A01271 Over Time Allowance 8000 8000 5,000 4,000 3,958 2,849 3,025 5,874
A01273 Honoraria 50000 50000 25,000 20,000 24,985 20,486 24,263 44,749
A01274 Medical Charges 25000 20000 20,000 15,000 14,968 12,583 3,255 15,838
A01278 Leave Salary 0 0 0 0 0 0 0 0
0 0
Total - Employee Related Expenses 4,334,000 3,871,000 3,359,000 2,395,000 2,819,788 1,984,185 1,208,175 3,192,360
- Other Expenses (As reported in 8-B) 4850000 4158000 3,580,000 2,587,000 2,580,425 2,142,863 1,904,583 4,047,446
Grand Total 9,184,000 8,029,000 6,939,000 4,982,000 5,400,213 4,127,048 3,112,758 7,239,806

Foreign Exchange 0 0 0 0 0 0 0 0

Local Currency 9,184,000 8,029,000 6,939,000 4,982,000 5,400,213 4,127,048 3,112,758 7,239,806
Thank you