The World Bank

in cooperation with the

Government of Balochistan, Finance Department

TECHNICAL ASSISTANCE TO THE

GOVERNMENT OF BALOCHISTAN
ON SUB-PROVINCIAL FISCAL FRAMEWORK

Draft Final Report

Task E.ii.

T.A. Hyder
R. Ali

Halcrow Pakistan (Pvt.) Limited

3rd Floor, Nawa-e-Waqt House, Mauve Area, Sector G-7/1, Islamabad
Tel: +92 51 220 3451-55 Fax: +92 51 220 3462

Mail@halcrow.com.pk

www.halcrow.com

CHART OF ACCOUNTS ELEMENTS

For Provincial Govts
1

Entity Element

Government (Alpha)
Department (2 No.)
Attached Dept (2 No.)
District (2 Alpha)
DDO (4 Numeric)

Object Element

Accounting
Element
(Alpha)

A
B
C
E
F
G
H

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

Account
Number
(5 numeric)

November 2007

Major
Object
2 digit

Elements of COA

Minor
Object
1 digit

Detailed
Object
2 digit

Page 3 of 2

Fund Element

Function Element

Fund (Alpha)

Consolidated/ Local Fund

Source (1 No.)

Capital/ Revenue

Sub Fund
(1 No.)

Current/ Development/ Capital

AND Voted/ Charged

Grant No./
Public A/c No.
(3 Numeric)

Grant No. will be of 3 numeric

characters and will be changed
each year

Major Function

2 Numeric

Minor Function

1 Numeric

Detailed Function

1 Numeric

Sub-Detailed Function

2 Numeric

Program

Project Element

November 2007

Project Number
(4 numeric)

or

Public Account

Trust Account OR
Special Deposit A/c
Major
Head
(1 No)

Minor
Head
(2 No.)

To be used by computerized entities after the Fed and

Prov Governments decide to introduce program accounting

Unique project number for

each development project

Elements of COA

Page 4 of 2

Object Element
Element
No

Description

Expenditure

Tax Revenue

Non-Tax Revenue

E
F

Capital Receipts
Assets

Liabilities

Equity

November 2007

Major object
No

Description

Minor object
No

Object Elements

Description

Detailed object
No

Description

Entity
Element
Government
Code
Name
B Balochistan
Government

District
Code Name
KR Khuzdar

TMA
Code
01 TMA Khuzdar

Office
Code
01 Council Secretariat
02
03
04
05
06
07
08
09
10

November 2007

Tehsil Nazim's Office

TMO
Municipal Regulation
Infrastructure & Services
Finance
Planning & Coordination
Chief Officer (Unit) I
Khuzdar City
Chief Officer (Unit) II
Chief Officer (Unit) III

Entity

Actual Input code

(Entity)
B
B
B
B
B
B
B

KR 01
KR 01
KR 01
KR 01
KR 01
KR 01
KR 01

01
02
03
04
05
06
07

B KR 01 08
B KR 01 09
B KR 01 10

FUNCTION ELEMENTS
Object elements added/ amended in the previous CoA of TMAs have been highlighted
TO BE USED BY THE PROVINCIAL GOVERNMENT
Major Function

General Public
01 Service

Minor Function

Detailed Function

Sub-Detailed Function

Remarks

Executive and Legislative organs,

Financial and Fiscal Affairs,
011 External Affairs

Executive and
0111 Legislative Organs

011108 Local Authority Admin and Regulation To be used by the PGB

014 Transfers

Transfers (Inter0141 Governmental)

014103 To TMAs (Tehsil, Towns)

Name Changed/ To be used by the PGB for transfer of share

to TMAs according to the PFC Award.

014105 To Union Administrations

New. To be used by the PGB for transfer of share to UAs

according to the PFC Award.

FUNCTION ELEMENTS
TO BE USED BY THE TMAs

Major Function

Minor Function

Detailed Function

Sub-Detailed Function

Remarks

General Public
01 Service

Executive and Legislative organs,

Financial and Fiscal Affairs,
011 External Affairs

Executive and
0111 Legislative Organs

Name Changed/ To be used for charged expenditure relating

Tehsil Council/ Honorarium of elected to the Tehsil Council Secretariat and honorariums of Nazim,
011106 representatives
Naib Nazim, Councilors of the TMA.

General Public
01 Service

015 General Services

0151 Personnel Services

Establishment Services, General

015101 Administration

To be used by the TMA for TMA's "Admin Expenses" on

Tehsil Nazim's Office, TMO's Office, TO (R ) Office, etc.

015102 H.R. Management

Public Order and
03 Safety Affairs

033 Civil Defense and Related Affairs

0331 Fire Protection

033101 Administration

033102 Operations

All expenditure on Fire fighting services provided by the

TMA (estab, operations, R&M) to be grouped under this subdetailed function).

033103 Training
033104 Others

November-2007

Function Elements

Page 7 of 4

Major Function
04 Economic Affairs

Minor Function

Detailed Function

Sub-Detailed Function

043 Fuel and Energy

0436 Electricity - Thermal

043603 Non-electric energy

045 Construction and Transport

0452 Road Transport

045202 Highways, Roads and Bridges

Remarks

045203 Road Transport

Grants, Loans, subsidies for
construction and operation of Road
045205 Transport System

0457 Construction Works

Environment
05 Protection

051 Waste Management

052 Waste Water Management

November-2007

0511 Waste Management

Waste Water
0521 Management

045206 Streets and Lanes

NEW. For expenditure on streets, lanes, pavements,

footpaths maintained by the TMA (and not included in
045202..

045207 Transport stands and terminals

NEW. For entering expenditure on parking stations,

transport stands/ terminals for passengers and freight
transport and transit stations.

045702 Buildings and Structures

051101 Refuse Disposal

To be used by the TMA for exp on garbage disposal.

garbage dumps, conversion into fertilizer, sanitary land fill
sites, etc

051102 Refuse collection and transportation

NEW. To be used by the TMA for exp on collection points,

garbage transportation (wheel barrows, animal drawn or
mechanized vehicles), street sweeping, etc.

Disposal of Hospital, hazardous and

051103 chemical waste, etc

NEW. To be used by the TMA for exp on disposal of

hospital waste, and hazardous/ chemical waste, etc

Grants, Loans, subsidies for Waste

051104 Management

NEW. Similar to 052104 below

051105 Slaughter House

NEW. To be used by the TMA for slaughterhouse expenses

(estab, elect, repair and maint etc).

Sewerage System (Spellings to be

052101 corrected)

The existing sub-detailed function is to be used by the TMA

for exp on operating and maintaining the underground
sewerage system, (primary, secondary, laterals, manholes)
while the expenditure on disposal stations and treatment
plants is to be shown under separate sub-detailed functions.

052102 Works (Rural)

For waste water management works outside CO Unit

Function Elements

Page 8 of 4

Major Function

Minor Function

Detailed Function

Sub-Detailed Function
052103 Works (Urban)

Remarks
For waste water management works in the CO Unit

Grants, Loans, subsidies for Waste

052104 Water Management

Housing and
06 Community Amenities

062 Community Development

063 Water Supply

November-2007

Surface Drainage/ Street Drainage/

052105 Storm Water Drainage

NEW. To be used by the TMA for exp on operating and

maintaining the open drains alongside the streets and roads.

052106 Waste Water Disposal Stations

NEW. To be used by the TMA for exp on operating and

maintaining the waste water disposal stations.

052107 Waste Water Treatment

NEW. To be used by the TMA for exp on treatment as well

as operating and maintaining the waste water treatment.

062103 Urban Planning

This is to be used for exp relating to TO (P) office who is

responsible for spatial planning, land-use, land sub-division,
land development and zoning, etc (for any purpose including
for agriculture, industry, commerce, markets, shopping,
employment centres, residential, recreation, parks,
entertainment, passenger and freight transport and transit
stations) of the entire tehsil (i.e. both urban and rural areas).

062104 Plantation of trees in urban areas

This head may be used for both rural and urban.

0622 Rural Development

062201 Rural Planning

It will not be possible to bifurcate the expenditure/ functions

of TO(P) into Urban/ Rural. This sub-detailed function may,
therefore, not be used and the entire expenditure relating to
TO (P) may be shown under 062103.

0631 Water Supply

063101 Administration

May be useful for WASA etc

063102 Works (Construction and Operation)

As construction and operation are entirely different activities,

therefore this sub-detailed function may be used ONLY for
facilities set up under BOO or BOOT.

063103 Grants, Loans and Subsidies

Grants, Loans and Subsidies to communities for Water

Supply

0621 Urban Development

Function Elements

Page 9 of 4

Major Function

Minor Function

Detailed Function

Sub-Detailed Function

Remarks

Water Source development and

063105 storage

NEW. Exp on (estab, operation and maintenance) water

source whether pumping or gravity: e.g. tubewells, wells,
lakes, ponds, intake from rivers, irrigation canals, etc

063106 Water treatment

NEW. Exp on water treatment

Water supply network (transportation

and distribution from source to
063107 consumer)

NEW. Main transmission lines for water supply. [incl

transportation by tanker/ trolleys or tractor/trolleys, etc] as
well as exp on house connections, meters, etc.

63120 Others
Street Lighting Affairs and
064 Services

Street Lighting Affairs

0641 and Services

Recreational and Sporting

081 Services

Traffic Planning, Traffic

Engineering and
0642 Management
Recreational and
0811 Sporting Services

064101 Administration
064102 Street Lighting

Recreation, Culture
08 and Religion

Exp on estab, electricity, R&M for providing street lights

NEW: As suggested by CGA Office

081101 Stadiums and sports complexes
081102 Youth Affairs
081103 Zoo and other entertainment services
081104 Grants to Sports Organizations
081105 Administration
NEW. May be used by the TMA for (estab, elect, operational
and R&M expenses) of parks, playgrounds, open spaces
081106 Parks, Playgrounds and open spaces (and arboriculture).

081120 Others
082 Cultural Services

0821 Cultural Services

082101 Holding of Fairs and Shows

This function will also include expenditure on holding of

cultural events, fairs and shows.

082102 National Celebrations

082103 Community Centres
082105 Promotion of Cultural Activities

November-2007

Function Elements

Page 10 of 4

Major Function

Minor Function

Detailed Function

Sub-Detailed Function

Remarks

082120 Others

November-2007

Function Elements

Page 11 of 4

No
E

Element
Description
Capital Receipts

November 2007

Object Element
Major object
Description

No

No

E01

Recoveries of Investment

E02

Recoveries of Loans and Advances E025

E03

Debt

Minor object
Description

E013 Investment Receipts

From Government
Servants

No
E01305

E02501
E02502
E02503
E02504
E02550
E031 Permanent Debt DomestiE031010
E032 Floating Debt
E030210

Capital Receipts

Detailed object
Description
Receipts from investment of Cash Balances by Local
Govts

House Building Advance

Motor Car Advance
Motor Cycle/ Scooter Advance
Cycle Advance
Others
New: Received from Provincial Government
New: Received from Provincial Government

Page 12

Object elements added/ amended in the previous CoA of

TMAs have been highlighted

Object Element
Element
Description
No
B
Tax Revenue

Major object
Minor object
Description
No Description No
B01 Direct Taxes B013 Property tax

Detailed object
Description

No

Urban immovable property tax (B01301-10)

B01302 Share of net proceeds assigned to Districts/TMAs etc
B01310 Other Collection
Transfer of property tax (B01311-20)
B01313 NEW: Tax on Transfer of Immovable Property
B01320 Others

B02 Indirect
Taxes

November 2007

B028 Motor Vehicles

B02806 New: Taxes on vehicles other than under Motor Vehicles Act

Tax Revenues

Page 13

Object elements added/ amended in the

previous CoA of TMAs have been highlighted

Object Element
Element
N
o Description
C Non-Tax
Revenue

Major object
No

Description

C01 Income from

Property &
Enterprise

C02 Receipts from Civil

Administration &
Other Functions

Miscellaneous
receipts

Minor object
No

Description

C016 Interest on Loans & Advances

to Govt Employees

Detailed object
No

C01601

House Building Advance

C01602
C01603
C01604
C01605

Motor Car Advance

Motor Cycle/ Scooter Advance
Cycle Advance
Others

C018 Interest on loans-Others

C01803
C01807

Interest realized on Investment of cash balances

Interest on Loans and Advances - Others

C027 Community services receipts

C02701

Building Rent

C02702
C02703
C02704
C02705
C02706
C02742
C02743

Receipts from Workshops and Rent of Equipment

Recoveries of Expenditure
Recoveries of Over-payments
Collection of Payments for Services Rendered
Others
Fire Services
Others - Citizens Community Board

C035 Economic services receipts

Others

Description

Printing (C03511-25)
C03512
C03515
C03518

Sale of Government Publications

Sale of Forms and Registers
Sale of Other forms

C03554
C03555

Transport and Communication (C03551-55)

Fork Lifter fee
Car parking fee

C03681
C03682

Grants Received by TMAs (C03681-90)

Grant from Federal Government
Grant from Federal Government in Lieu of Octroi/ GST

C036 Grants

C03683
C03684
C03685

November 2007

Description

Sub- Detailed object

No

Grant from Provincial Government (PFC Share)

Grant from Provincial Government (Performance /
Conditional Grant)
Grant from Provincial Government (Unconditional
Grant)

Non Tax Revenues

Page 14 of 4

Object elements added/ amended in the

previous CoA of TMAs have been highlighted

Object Element
Element
N
o Description

Major object
No

C03

Description

Minor object
No

Description

Detailed object
No
C03685

Description
Grants from District Government

C03701
C03706

Extraordinary receipts-(C03701-25)
Sale of Land
Sale of other Government Assets

C037 Extra Ordinary Receipts

C03711
C03713
C03725

C038 Others

C03802
C03805
C03824
C03825

Sub- Detailed object

No

Description

Sale of Agricultural Machinery(C03711-14)

Sale of Tractor
Sale of Machinery & Equipments
Others
Other Receipts (Not Elsewhere stated) (C03801C03899)
Sale of stores and materials
Rent, rates and taxes
Recoveries of Overpayments
Collection of Payments for service rendered
THE SUB-DETAILED NON-TAX REVENUES
HAVE BEEN RE-ARRANGED.
THESE
WILL HAVE TO BE CHANGED IN THE EARLIER
APPROVED COA

C03880

November 2007

C0388001
C0388002
C0388003
C0388004
C0388005
C0388006
C0388007

Licence Fee (C038801 to 15)

License fee (Articles of Food and Drink)
License fee ( Dangerous and Offensive Trade)
Licence Fee (Dogs and other Domestic Animals)
Licence Fee (Animal Drawn Vehicles)
License fee (Handcarts)
License fee (Hawkers)
License fee - others

C0388016
C0388017
C0388018
C0388019
C0388020
C0388021
C0388022

Income From Transport Stands (C0380016 to 25)

General Bus Stand fee
Truck Stand Fee
Wagon Stand fee
Suzuki/ Pickup Stand fee
Riksha/Motorcycle/ Bicycle Stand fee
Tonga/ Rehra Stand fee
Fee from other Transport Stands

C0388026
C0388027

Fee and Fine for Building Plans (C0380026-40)

Fee for approval of Housing Colony
Fee for approval of Building/ Construction Plan

Name Changed: TMA Other Non-tax Revenues

Non Tax Revenues

Page 15 of 4

Object elements added/ amended in the

previous CoA of TMAs have been highlighted

Object Element
Element
N
o Description

Major object
No

Description

Minor object
No

Description

Detailed object
No

Description

Sub- Detailed object

No
C0388028
C0388029
C0388030
C0388031
C0388032
C0388033
C0388034
C0388035

Fine for building violations (irregular land use/ building

use)
Khokha fee
Tehbazari fee
Fine for Encroachments
Other Fee/ Fine levied by TO (Planning)

C0388041
C0388042
C0388043

Income from Slaughter House (C0388041-45)

Rent/ Lease income of Slaughter House
Fee for slaughtering of animals
Sale of slaughter house waste

C0388046
C0388047
C0388048
C0388049
C0388050

User Charges (C0388046 to 65)

Water connection/ disconnection/ re-connection fee
Receipts on account of sale of water - residential
Receipts on account of sale of water - commercial
Receipts on account of sale of water - industrial
Receipts on account of sale of water - bulk consumers

C0388051

Receipts on account of sale of water - through tankers

C0388052
C0388053

Fines for water supply (unauthorized water connection,

etc)
Sewerage connection/ disconnection/ re-connection fee

C0388054
C0388055
C0388056
C0388057
C0388058
C0388059
C0388060

Sewerage Fee/ Charges/ Nali Tax

Fee for cleaning of soak pits/ gharki
Receipts from public latrines
Sanitation Fee/ Safai Tax
Sale of sullage/ waste-water
Sale of municipal waste
Fee for Fire Brigade

C0388061
C0388062
C0388063
C0388064

November 2007

Non Tax Revenues

Description
Fee for change in land use
Fee for change in building use
Fine for construction without approval of building plan

Market and Other Fees (C0388061 to 70)

Market fee
Fee on sale of animals in Cattle Markets
Fee for fairs, agriculture shows, industrial exhibitions,
tournaments and other public events
Entry fee for parks and playgrounds

Page 16 of 4

Object elements added/ amended in the

previous CoA of TMAs have been highlighted

Object Element
Element
N
o Description

Major object
No

Description

Minor object
No

Description

Detailed object
No

Description

Sub- Detailed object

No

C0388071
C0388072
C0388073

C0388076
C0388077

November 2007

Non Tax Revenues

Description
Fee from Contractors (C0388071 to 75)
Registration/ Enlistment of Contractors
Renewal of Registration
Tender Fee
Advertisement Fee (C0388076 to 80)
Advertisement Fee on billboards/ hoardings
Advertisement Fee on sign boards of shops/ commercial
places

C0388081
C0388082
C0388083
C0388084
C0388085

Rent of Municipal Properties (C0388081 to 85)

Rent of municipal Property - Shops
Rent of municipal Property - offices
Rent of municipal Property - municipal urban land
Rent of municipal Property - agricultural land
Other rents

C0388086
C0388087
C0388088
C0388089
C0388090
C0388091

Miscellaneous Income (C0388086 to C0388099)

Road cutting charges
Copying fee
Machinery charges
Sale of trees and plants
Sale of stocks and stores
Others Fee - Miscellaneous Fee

Page 17 of 4

Object elements added/ amended in the previous CoA of

TMAs have been highlighted

Object Element
No

Element
Description

Expenditure

No

Major object
Description

Employee related
A01 expenses

No

A011

A012

November 2007

Minor object
Description

No

Pay
A01101
A01102
A01103
A01104
A01105
A01106
A01107
A01150

Pay of Officers (A01101 - A01150)

Basic Pay
Personal Pay
Special Pay
Technical Pay
Qualification Pay
Pay of Contract Staff
Indexed Pay
Others

A01151
A01152
A01153
A01154
A01155
A01156
A01157
A01170

Pay of Other Staff (A01151 - 99)

Basic Pay
Personal Pay
Special Pay
Good Conduct Pay
Qualification Pay
Pay of Contract Staff
Index Pay
Others

A01201
A01202
A01203
A01204
A01205
A01206
A01207
A01208
A01209
A01210

Regular allowances (A01201 - 10)

Senior Post Allowance
House Rent Allowance
Conveyance Allowance
Sumptuary Allowance
Dearness Allowance
Local Compensatory Allowance
Washing Allowance
Dress Allowance
Special Additional Allowance
Risk Allowance

A01211
A01212
A01213
A01214
A01215
A01216
A01217
A01218
A01219
A01220
A01221
A01222

Other Regular Allowances (A01211 - 70)

Hill Allowance
Telecommunication Allowance
Expatriation Allowance
Postal Operation Allowance
Extra Departmental Employees Allowance
Qualification Allowance
Medical Allowance
Fixed Contingent/Stationary Allowance
Foreign Allowance
Language Allowance
Accreditation Allowance
Hardship Allowance

Allowances

Expenditure

Detailed object
Description

Page 18 of 7

Object elements added/ amended in the previous CoA of

TMAs have been highlighted

Object Element
No

Element
Description

No

Major object
Description

A03 Operating expenses

November 2007

No

Minor object
Description

No
A01223
A01224
A01225
A01226
A01227
A01228
A01229
A01230
A01231
A01232
A01233
A01234
A01235
A01236
A01237
A01238
A01239
A01240
A01241
A01242
A01243
A01244
A01245
A01246
A01270

Detailed object
Description
Exchange Compensation Allowance
Entertainment Allowance
Instruction Allowance
Computer Allowance
Project Allowance
Orderly allowance
Special Compensation Allowance
Dusting Allowance
Drinking Water Allowance
Performance Evaluation Allowance
Unattractive Area Allowance
Training Allowance
Secretariat Allowance
Deputation Allowance
Design Allowance
Charge Allowance
Special Allowance
Utility Allowance for Gas
Utility Allowance for Electricity
Consolidated Travelling Allowance
Special Allowance
Adhoc Relief
Indexed House Rent Allowance
Indexed Conveyance Allowance
Others

A01271
A01272
A01273
A01274
A01275
A01276
A01277
A01278
A01279
A01280
A01281
A01299

Other Allowances (excluding TA) (A01271 - 99)

Overtime Allowance
Night duty Allowance
Honorarium
Medical Charges
Rest and Recreation Allowance
Outfit Allowance
Contingent Paid Staff
Leave Salary
Extra Duty Allowance
Out Station Allowance
Danger Money Allowance
Others

A031

Fees

A03101 Bank fees

A03102 Legal fees

A032

Communications

A03201
A03202
A03203
A03204

Expenditure

Postage and telegraph

Telephone and trunk call
Telex, teleprinter and fax
Electronic Communication
Page 19 of 7

Object elements added/ amended in the previous CoA of

TMAs have been highlighted

Object Element
No

Element
Description

No

Major object
Description

No

A033

Minor object
Description

Utilities

Detailed object
Description

No
A03205 Courier and pilot service
A03206 Photography charges
A03270 Others
A03301 Gas
A03302 Water

A03303 Electricity
A03304 Hot and Cold Weather Charges
A03370 Others
A034

Occupancy costs

A03402 Rent of Office Building

A03403 Rent of Residential Building
A03404 Rent of Other Building
A03405
A03407
A03408
A03409
A03410

Rent other than for building

Rates and Taxes
Rent of Machinery and Equipment
Insurance
Security

A03411 Rent of hall for council meetings

A03470 Others

November 2007

A036

Motor vehicles

A03601
A03602
A03603
A03670

A038

Travel and Transportation A03802

A03803
A03804
A03805
A03806
A03807
A03808
A03809
A03810
A03820

Training - Domestic
Other - Dmestic
Other - International
Travelling Allowance
Transportation of Goods
P.O.L. Charges, Aeroplanes, Helicopters, Staff Cars, Motor Cycles
Conveyance Charges
CNG Charges
Tour Expenditure - State Cnveyance and Motor Cars
Others

A039

General

Stationery
Printing and publication
Conference/seminars/workshops/ symposia
Hire of Vehicles
Newspapers periodicals and books
Uniforms and protective clothing
Advertising & Publicity
Loss on Exchange

A03901
A03902
A03903
A03904
A03905
A03906
A03907
A03911
Expenditure

Fuel
Insurance
Registration
Others

Page 20 of 7

Object elements added/ amended in the previous CoA of

TMAs have been highlighted

Object Element
No

Element
Description

No

Major object
Description

Employees Retirement
A04 Benefits

Grants, Subsidies and

Writeoffs of Loans/
A05 Advances/ Others

A06 Transfers

A07 Interest Payment

November 2007

No

Minor object
Description

No
A03913
A03915
A03917
A03918
A03919
A03921
A03930
A03935
A03936
A03940
A03942
A03959
A03960
A03970

Detailed object
Description
Contributions & Subscriptions
Payment to Govt Departments for Services Rendered
Law charges
Exhibitions, fairs and other national celebrations
Payment for Services Rendered
Unforeseen expenditure for disaster preparedness and relief
Vocational and Manpower Training
Depreciation Expense
Foreign/ Inland training course fee
Unforseen Expenses
Cost of Other Stores
Stipends, Incentives, Awards and Allied Expenses
Expenditure on foreign delegations arriving in Pakistan
Others

A041

Pension

A04101
A04102
A04103
A04104
A04105
A04106
A04110

Pension - Civil
Commuted Value of Pension - Civil
Gratuity - Civil
Other pension (e.g. Family Pension)
Gratuities (e.g. gratuity where pension is not mature)
Reimbursement of medical charges to pensioners
Payment of Pension Contribution of Ex- Local Fund employees
Travelling Allowance for retired government servants in connection with
A04111 journey on medical grounds
A04120 Pension Contribution (LCS/Non LCS)
A04170 Others

A051
A052

Subsidies
Grants Domestic

A05120 Others
A05215 Grants to Union Administrations
A05270 Grants to others

A062

Technical Assistance

A06270 Others

A063

Entertainments & Gifts

A06301 Entertainment and Gifts

A064

Other Transfer Payments

A06402 Contributions/Transfers to Reserve Fund

A06403 Renewals & Replacements
A06470 Others

A071

Interest - Domestic Debt

A07102 To Provincial Government (on permanent debt)

A07112 To Provincial Government (on floating debt)
A07122 To Provincial Government (on un-funded debt)

Expenditure

Page 21 of 7

Object elements added/ amended in the previous CoA of

TMAs have been highlighted

Object Element
No

Element
Description

No

Major object
Description

No
A073

November 2007

Minor object
Description
Others

Detailed object
Description
Other Obligations (e.g. Depreciation and other Reserve funds, Deposits of
A07301 Income Tax)
Other payments (e.g. management of loans, interest of commercial banks,
A07302 Loan of Food A/C)
No

Advances to Government
A08101
Servants
A08102
A08103
A08104
A08170

A08 Loans and Advances

A081

Expenditure on
Acquiring Physical
A09 Assets

A091

Purchase of building

A09101
A09102
A09103
A09104
A09170

A092

Computer Equipment

A09201 Hardware
A09202 Software
A09203 IT Equipment

A094

Other Stores and Stocks

A09403
A09405
A09408
A09470

A095

Purchase of Transport

A09501 Purchase of Transport

A09503 Others

A096

Purchase of Plant and

Machinery

A097

Purchase of Furniture and

A09701 Purchase of Furniture and Fixture
Fixture

A098

Purchase of Other Assets

A09802 Others

Principal Repayments of
A10 Loans
A101

Principal Repayment of
Loans - Domestic

A10103 To Provincial Government

A11 Investments

Investment- Domestic

A111

Expenditure

House Building Advance

Motor Car Advance
Motor Cycle/Scooter Advance
Cycle Advance
Others

Land and buildings

Land and buildings - residential buildings
Land and buildings - other buildings
Buildings and Structures - others
Others

Tractors
Workshop Equipment
Generic Consumables
Others

A09601 Purchase of Plant and Machinery

A11101 To Financial Institutions

A11102 To Non-Financial Institutions
A11170 To Others

Page 22 of 7

Object elements added/ amended in the previous CoA of

TMAs have been highlighted

Object Element
No

Element
Description

No

Major object
Description

A12 Civil Works

No
A121

A123

Embankements &
Drainage Services

A124

A125

A13 Repairs and maintenance A130

November 2007

Minor object
Description
Roads, Highways and
Bridges

Detailed object
Description

No

A12102 Other Roads

A12104 Other Bridges
A12110 New: Transport Stands and Terminals

A12301
A12302
A12303
A12370

Main embankment
Miscellaneous embankment
Drainage
Others

Buildings and Structures

A12401
A12402
A12403
A12404
A12405
A12470

Office Buildings
Residential Buildings
Other Buildings
Structures
Electrification, plumbing and other infrastructure
others - Civil Works Construction of Building and Structure

Other Works

A12501 Other Works - Urban

A12502 Other Works - Rural

Transport

A13001 Transport

A131

Machinery and
Equipment

A132

Furniture and Fixture

A13201 Furniture and Fixture

A133

Buildings and structure

A13301
A13302
A13303
A13304
A13305
A13370

Office Buildings
Residential Buildings
Other Buildings
Structures
Works - Urban and Rural / Water Supply/ Electrification
Others - Repair and Maintenance of Buildings and Structures

A135

Embankments and
Drainage

A13501
A13502
A13503
A13570

Main embankment
Miscellaneous embankment
Drainage
Others

A136

Roads, Highways and

bridges
Expenditure

A13101 Machinery and Equipment

A13199 Repair and Maintenance of Others

A13602 Other Roads

Page 23 of 7

Object elements added/ amended in the previous CoA of

TMAs have been highlighted

Object Element
No

Element
Description

??

November 2007

Major object
Description

No

??

No

Minor object
Description

Detailed object
Description
No
A13604 Other Bridges
A13610 New: Transport Stands and Terminals

A137

Computer Equipment

A13701 Hardware
A13702 Software
A13703 IT Equipment

A138

General

A13801 Maintenance of parks and gardens

A13805 New: Maintenance of Playgrounds

A163

C.C.B (check with

District Govt)

Expenditure

A16301
A16302
A16303
A16304
A16305
A16306
A16399

C.C.B current
On going schemes CCB
On going schemes ADP (current year)
On going schemes ADP (Previous year)
On going schemes CM Grant
On going Schemes (Office Complex) - NB funds
Others

Page 24 of 7

Object Element
Element
No
G

Description
Liabilities

Major object
No
G01

G02

Description
Current Liabilities

Loans

Object elements added/ amended in the previous

CoA of TMAs have been highlighted
Minor object

No

Description

Detailed object
No

G011

Cheque Clearing Account

G1101

Non-Food Account

G012

Others

G01201

Outstanding Commitments

G021

Domestic

G02101

Loans - Domestic (Permanent)

G02102
G02103
G02104

Loans - Domestic (Floating)

Loans - Domestic (Others)
Others

G03106

Deposits and Rserves - Interest Bearing

G03

Deferred Liabilities

G031

G04

Other Liabilities

G041

Other Liabilities

G04101

Pension Fund Liability

G05

Control Accounts

G051

Miscellaneous

G05103
G05105
G05124

Suspense Account
Wages Clearing Account
Inter TMA Accounts

G06

Trust Account - Fund

G061

Provident Fund

G06124

Other Miscellaneous Provident Fund

G062

Benevolent Fund

G06214
G06215
G06216

Provincial Government Employees Benevolent Fund

District Government Employees Benevolent Fund
New: TMA Employees Benevolent Fund

G064

Insurance Fund

G06408
G06411
G06412

Provincial Government Employees Insurance Fund

District Government Employees Insurance Fund
TMA Employees Insurance Fund

G101

Accounts of other Departments G10133

G10134
G10137

G112

Other Deposits

Trust Account - Others

G11227
G11230
G11235
G11237

November 2007

Description

Liabilities

Other Departmental Charges

Pre-audit cheques - civil - (others)
Pre-audit - civil cheques
Unclaimed Deposits
Special Remittance Deposits
Local Fund Employees Pay and TA etc deposits
Deposits made by Local Governments to meet the claims of
Contractors

Page 25 of 2

Object Element
Element
No

Description

Major object
No

Description

Object elements added/ amended in the previous

CoA of TMAs have been highlighted
Minor object

No

Description

Detailed object
No
G11240

G11271

Description
Security Deposits of Cashiers
Deposit Account of Grants made by federal government for
social uplift schemes
Deposit Account of Grants for economic development and
improvement of rural aeas
Deposit Account of share made by CCBs
Security Deposits - Ex Local Fund Officers (ex MCL and
ex-Zila Council securities)

G12713
G12714
G12718
G12722
G12746

Income tax deduction from salaries

Income tax deduction from contractors/ suppliers
Municipal Funds
Other Miscellaneous Fund
H.R. Development Fund

G11243
G11246
G11270

G127

November 2007

Other Funds

Liabilities

Page 26 of 2

Object elements added/ amended in the

previous CoA of TMAs have been
highlighted

Object Element
Element
No
F

Description
Assets

Major object
No
F01

Description
Cash and Bank Balances

Minor object
No
F015

Description
Cash Balances

Description

F01401

Cash balances with Treasuries

F01402

Remittances in Transit

F01403

Petty Cash

F01404

Cash Balance Investment

F01406

Cash at other banks (Local Governments)

F016

Balance With NBP

F01605

TMA's A/c

F02

Receivable

F021

Loans and Advances

F02101
F02107
F02121
F02151

Permanent Advances
Account with Government of Balochistan
Special Advance
Employees Advance

F03

Physical Assets

F031

Cost of Assets

F03101
F03102
F03103
F03104
F03105
F03106
F03107

Land and Buildings

Vehicles
Plant & Machinery
Furniture & Fittings
Livestock
Civil Works
Office / Computer Equipment

F032

Reserve for Depreciation

F03201
F03202
F03203
F03204
F03205
F03206
F03207

Land and Buildings

Vehicles
Plant & Machinery
Furniture & Fittings
Livestock
Civil Works
Office / Computer Equipment

November 2007

Detailed object
No

F04

Investments

F041

Investments

F04101
F04102

Deposits and Reserves

Investment Deposit Accounts

F05

Other Assets

F051

Other Assets

F05101
F05102
F05112
F05110

Other Current Assets

Down Payments
Other deposits
Inventories/ Consumable tools and spares

Assets

Page 27

Object Element
Element
No
H

Description
Equity

November 2007

Major object
No
H01

Description
Equities

Minor object
No
H011

Description
Equities

Equity

Detailed object
No
H01101
H01102
H01103
H01104

Description
Residual Equity
Suspense Loss Account
Unrecovered Losses
Gain and loss on Foreign Exchange

Page 28

Object elements added/ amended in the

previous CoA of TMAs have been
highlighted

Fund Element
Fund

Sub-Fund

No.

Description

Tehsil/ Town Local Fund

Public Account

November 2007

No.

Description

Fund Element

Budget Grant/Public Account

No.

Description

Page 29

Fund Element (Consolidated Fund)

Fund
No.

Description

Tehsil/ Town Local Fund

Source
Description

No.

Description

Budget Grant
No.

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

1- Capital
2- Revenue

November 2007

Sub-Fund

01

Voted Current Expenditure

02

Voted Development Expenditure

03

Voted Capital Expenditure

04

Charged Current Expenditure

05

Charged Development Expenditure

06

Charged Capital Expenditure

Sub-Fund Element

Page 30

Entity Element (Government)

Code
F
P
S
N
B

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

November 2007

Code

Division
Name

Entity Element - Prov Government

Code

Attached Department
Name

Page 31