Budget heads for the fiscal year ,What is Budget heads for the fiscal years?

What is Budget heads for the fiscal year? 
Budget heads for the fiscal year 
1. expenditure for consumption:
1.01 salary
1.02 allowance
Budget heads for the fiscal year

1.03 TADA (transfer)
1.04 Dress materials
1.05 Food and feeding materials
1.06 Medical treatment
1.07 Retirement facilities
1.08 Trading programmed
2. Expenditure for operating of office & service:
2.01 Water & electricity charges.
2.02 Communication charges.
2.03 Office operating expenses
2.04 Rent
2.05 Repair and maintenance
2.06 Fuel and other fuel items.
2.07 Advisory and other service charge
2.08 miscellaneous
3. grants (current transfer)
3.01 grants to public organization
3.02 Grants to local government bodies.
3.03 Grants to social services
3.04 Grants to social securities.
4. Production/services expenses
4.01 production material service
4.02 medicine
4.03 books & sports materials 
4.04 expenses on seminar etc
4.05 TADA other than transfer
4.06 Maintenance cost of public assets.
5. Expenses for capital transfer:
5.01 purchase of land
5.02 purchase of building
6. capital formation:
6.01 furniture
6.02 means of transport
6.03 machinery, plants and equipment
6.04 construction cost of other capital assets,
6.05 Capital assets improvements.
6.06 Research, study & technical advisory service
7. Investment: 
7.01 investment in shares
7.02 investment in loans
8. capital subsidy: 
8.01 financial assistance to public organization
8.02 financial assistance level government
8.03 financial assistance to public utilities
9. contingencies:
9.01 contingencies
10. payment of loan:
10.01 payment of internal loan
10.02 payment of external loan
11. payment of interest:
11.01 invest payment on internal loan
11.02 invest payment of external loan
12. refund of expenses
12.01 refund of revenue receipts
12.02 refund of capital expenses


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