what is total budget head expenditure?
Classification of budget head expenditure
what is the total budget heading expenditure sheet?
what is the total budget heading expenditure list
0.0 Expenditure of his majesty's the king and royal palace: all the expenditures of his majesty's the king, members of royal place come under this head.
1. Consumption expenditures
Under consumption expenditures following expenditures are included with code no. as follows.
1.01 salaries includes
• Salary of the permanent government staff/employees.
• Contribution to employees' provident fund.
• Annual increment and incentive award and prizes.
• Salary, wages, remuneration of the temporary staff.
• Leave-annual leave, sick level and other leave-adjustment payment.
• Dasai festival bonus/benefits.
• Overtime payment.
• Remuneration of staff appointed under contract.
1.02 allowances includes
• Remote area allowance
• Meeting allowance
• Overtime allowance
• Foreign allowance
• Other allowance
1.03 transfer travelling allowance and daily allowance (f-data) includes
• transfer travelling expenses of employee's family includes:
• fair charges including government tax
• walking (travelling on food) allowance
• other related and approved expenses
• Daily travelling allowances as per the HMG's rules.
1.04 clothing/uniform includes
• Clothing for government employees including postman.
• Uniform to military, police and institutional staff including boots, hats etc.
• Uniform to hospital staff.
• Cloth allowance provided to the staff for visiting countries
1.05 food and feed includes
• food for military police and other government employees
• Food allowance given to the government employees.
• Food for animal and birds
1.06 medical allowances includes
• Medical expenses given to government employees
1.07 retirement benefit includes
• Pension, gratuity and allowance to the retired employees
• Allowance to retired unable employees
1.08 training programmer expenditure includes
• Expenses on training, seminar and workshop organized for employees for developing their capability and career.
2. Operating and services expenditure included
2.01 electricity and water supply charges includes
• Electricity and water supply charges
• Installation charges (electricity and waters)
• Deposits for installation of electricity and water supply.
2.02 communication charges includes
• Telephone, telex, telegram charges
• Fax, e-mail charges
• Expenses for internet, weave site
• Other communication expenses or charges
• Deposit for installation of communication services
2.03 office expenses includes
• Postages, parcel, registry, insurance, postage return, Currier charges
• Expenditure for circulating information for tender, action etc.
• Bank charges, compensation and other service charges
• Stationary for day to day operation of office
• Expendable office material, security related to office equipment, and durable office materials and equipment costing less than one thousand use.
• Office printing, news paper, magazine office goods from one place to another.
• Transportation charges for transporting office goods from one place to another. (note that the transportation charges for the purchase of goods and other purchase related expenditures will be includes in the value of gods purchased)
• Insurance premium for vehicles, equipment, building etc.
2.04 rental charges includes
• Building rent
• Land rent
• Go down rent
2.05 repairs and maintenance
Includes regular expenditure for wages and materials for repairs and maintenance of
• Building machinery
• Road vehicles
• Bride furniture
• Equipment irrigation channels
• miscellaneous
2.06 consultancy and other service charge includes
• Expenditure on preparation of research paper, study report, fees paid to the experts and advisers, remuneration provided for study report and research paper relating to other than those which are not within capital formation.
• Services charges paid to sweeper for cleaning office building
• Services charges for maintenance of office garden
• Contract services charges of office postage and parcels, primary health services agriculture extension service, running vehicle service, charges for maintenance of office machinery and equipment
2.08 miscellaneous expenditure includes
• Approved expenditure for entertainment like shows, refreshment and parties.
• Expenditure for maintaining law and order
• Expenditure for providing hospitality services to the foreign delegates
• Expenditure for observing festival/ worshipping
• Approved contingency for foreign visit.
• Miscellaneous expenditures not chargeable to other budget heads
3. Grants (current transfer)
• It includes grants provides to independent social organization, commission, committee etc. established by different rules and regulation based on law relating to them for performing social, economic and judicial services by the states through them
3.01 grants to public corporation includes
• Grants to government and semi-government corporations, boards in economic field autonomous body, committees and operational grants to private business organization based on government decision.
3.02 grants to local includes
• Operational grants to local bodies
3.03 social services grants includes grants provides to
• Educational institutes and hospitals
• Compensation and amount provides for acquiring private property (land) to the party suffering due to natures disaster and other causes.
• Operational grants provides to temples and Martha
• Donation to national and international organization and membership subscriptions
• Foods, clothing and other facility given to the particular (hospitals) and prisoners (jails)
• Financial assistance and rewards
3.04 social security grants includes
• Financial assistance provides to senior citizens, helpless citizens, widows and others.
• Refund to the employees provident fund corporation for financial assistance/help provides to the heirs of the deceased government employees.
• Grant provides through public retirement fund.
4. Production expenditures includes
4.01 materials/services for production includes
• Raw material, labor and production overhead incurred on material for converting into finished products to be sold for cash, e.g.
• Cost of postage stamps, postcard, pesticide,
• Cost of animal , birds, fisheries, other agriculture products
• Cost of maps under server work, legal books.
4.02 medicines includes
• Medicines provides by hospital, health posts, Ayurveda aushadhalays and medicines used in treatment to the patients.
4.03 books and materials
• Cost of books purchase for libraries and educational materials like books and sports materials freely distributed public schools.
4.04 programs expenditure includes
• Cost of public seminars, cost includes allowance to the participants in public training for increasing efficiency, self employment for income generation, employment building senses.
• Cost for circulation of information, advertisement that builds sensitivity.
• Allowance to resources person for providing services to the recipients of the services
• Cost of ritual function by state operated temples and math's
4.05 program travelling expenses (PTE) includes
• Cost of travelling for government/office work or cost of travelling and daily allowance for travelling for execution of programs.
• Daily allowances, accommodation, and miscellaneous expenses to be released from central finance budget for high level personality and member of deflate.
4.06 maintenance cost/ expenses of public (assets) includes
• Regular maintenages expanses and insurance premium of public properties like roads and highway, bridges, Cannes, power houses, and government buildings.
5. Capital transfer expenditures includes
5.01 land purchases includes amount for
• Purchase and acquisition of land
• Tax and other related expenditure for land purchase and acquisitions
5.02 furniture includes
• The cost of purchase of furniture
• Transportation, insurance, vat and import duty and other related expenses incurred on the purchase of furniture.
5.03 vehicles incurred
• The cost of purchase of vehicles e.g. aero plane, all kinds of motor vehicles, bicycles and tractors used for transportation I including animal like bulls, horse etc.
• Cost of vehicle engine
• Cost relating to import of vehicle and vehicle engine like, insurance, transportation, and duty etc.
6.03 machinery and equipment includes
• The cost of all kind of machinery except used for transpiration, e.g. generator, transformer, machinery used for production of goods and services, constructional machinery, communication equipment, scientific equipment, surveying equipment drafting equipment.
• Office equipment like photocopy machine, computer telephone set, tv, heater fan radio etc.
• Agriculture tools, veterinary equipment, security equipment.
• Cost of major part of machine and equipment
• Cost, transportation, important duty, insurance and other for importing machine and equipment
6.04 building construction includes
• Cost for construction of building and shed
• Cost of expansion like addition of room, story etc
6.05 public (civil) constructions includes
• Cost of construction and expenses of highway, road, bridge, ropeway, and airdrome, project for communication, electricity, drinking water, irrigation, forestry and mining, construction cost includes.
• Cost of fuel directly related to construction
• Nursery establishment and plantation cost
6.05 capital maintenance includes
• maintenance on building and other capital assets for extending the quality and life of the assets but does not include the cost of expansion and addition to the existing capital assets
6.07 study and capital oriented technical consultancy services cost includes
• cost of feasibility study
• cost of server, design and drafting
• Technical consultancy services charges for supervision of construction work, cost of excavation and research.
7. Investments includes
7.01 investment in shares
7.02 investment in debentures/loan
8. capital subsidy includes
8.01 Subsidies to public corporation includes Subsidy to purchase furniture, vehicle, machinery and equipment, building, land and for construction of building, civil work to produce goods and services.
8.02 Subsidies to local bodies includes
Subsidy to purchase furniture, vehicles, machinery and equipment, building land and to construct building and civil work and to produce goods and services.
8.03 subsidiary to services oriented instituted include
Subsidy to purchase furniture, vehicles, machinery and equipment, building, land and to construction building and civil work and to produce goods and services to educational institute, hospitals and social organization created by law.
9. Unforeseen/ contingencies includes
9.01 contingencies includes
Approved amount but not specified in any budget heads
10. principle repayment includes
10.01 principle repayment of internal loan
10.02 principle repayment of external loan
11. interest payment includes
11.01 interest payment for internal loan
11.02 interest payment for external loan
12. return expenses
12.01 return expenses includes
Return of import duty, taxed, excise duty, land tax, penalties and other including foreign one.
• Electricity and water supply charges
• Installation charges (electricity and waters)
• Deposits for installation of electricity and water supply.
2.02 communication charges includes
• Telephone, telex, telegram charges
• Fax, e-mail charges
• Expenses for internet, weave site
• Other communication expenses or charges
• Deposit for installation of communication services
2.03 office expenses includes
• Postages, parcel, registry, insurance, postage return, Currier charges
• Expenditure for circulating information for tender, action etc.
• Bank charges, compensation and other service charges
• Stationary for day to day operation of office
• Expendable office material, security related to office equipment, and durable office materials and equipment costing less than one thousand use.
• Office printing, news paper, magazine office goods from one place to another.
• Transportation charges for transporting office goods from one place to another. (note that the transportation charges for the purchase of goods and other purchase related expenditures will be includes in the value of gods purchased)
• Insurance premium for vehicles, equipment, building etc.
2.04 rental charges includes
• Building rent
• Land rent
• Go down rent
2.05 repairs and maintenance
Includes regular expenditure for wages and materials for repairs and maintenance of
• Building machinery
• Road vehicles
• Bride furniture
• Equipment irrigation channels
• miscellaneous
2.06 consultancy and other service charge includes
• Expenditure on preparation of research paper, study report, fees paid to the experts and advisers, remuneration provided for study report and research paper relating to other than those which are not within capital formation.
• Services charges paid to sweeper for cleaning office building
• Services charges for maintenance of office garden
• Contract services charges of office postage and parcels, primary health services agriculture extension service, running vehicle service, charges for maintenance of office machinery and equipment
2.08 miscellaneous expenditure includes
• Approved expenditure for entertainment like shows, refreshment and parties.
• Expenditure for maintaining law and order
• Expenditure for providing hospitality services to the foreign delegates
• Expenditure for observing festival/ worshipping
• Approved contingency for foreign visit.
• Miscellaneous expenditures not chargeable to other budget heads
3. Grants (current transfer)
• It includes grants provides to independent social organization, commission, committee etc. established by different rules and regulation based on law relating to them for performing social, economic and judicial services by the states through them
3.01 grants to public corporation includes
• Grants to government and semi-government corporations, boards in economic field autonomous body, committees and operational grants to private business organization based on government decision.
3.02 grants to local includes
• Operational grants to local bodies
3.03 social services grants includes grants provides to
• Educational institutes and hospitals
• Compensation and amount provides for acquiring private property (land) to the party suffering due to natures disaster and other causes.
• Operational grants provides to temples and Martha
• Donation to national and international organization and membership subscriptions
• Foods, clothing and other facility given to the particular (hospitals) and prisoners (jails)
• Financial assistance and rewards
3.04 social security grants includes
• Financial assistance provides to senior citizens, helpless citizens, widows and others.
• Refund to the employees provident fund corporation for financial assistance/help provides to the heirs of the deceased government employees.
• Grant provides through public retirement fund.
4. Production expenditures includes
4.01 materials/services for production includes
• Raw material, labor and production overhead incurred on material for converting into finished products to be sold for cash, e.g.
• Cost of postage stamps, postcard, pesticide,
• Cost of animal , birds, fisheries, other agriculture products
• Cost of maps under server work, legal books.
4.02 medicines includes
• Medicines provides by hospital, health posts, Ayurveda aushadhalays and medicines used in treatment to the patients.
4.03 books and materials
• Cost of books purchase for libraries and educational materials like books and sports materials freely distributed public schools.
4.04 programs expenditure includes
• Cost of public seminars, cost includes allowance to the participants in public training for increasing efficiency, self employment for income generation, employment building senses.
• Cost for circulation of information, advertisement that builds sensitivity.
• Allowance to resources person for providing services to the recipients of the services
• Cost of ritual function by state operated temples and math's
4.05 program travelling expenses (PTE) includes
• Cost of travelling for government/office work or cost of travelling and daily allowance for travelling for execution of programs.
• Daily allowances, accommodation, and miscellaneous expenses to be released from central finance budget for high level personality and member of deflate.
4.06 maintenance cost/ expenses of public (assets) includes
• Regular maintenages expanses and insurance premium of public properties like roads and highway, bridges, Cannes, power houses, and government buildings.
5. Capital transfer expenditures includes
5.01 land purchases includes amount for
• Purchase and acquisition of land
• Tax and other related expenditure for land purchase and acquisitions
5.02 furniture includes
• The cost of purchase of furniture
• Transportation, insurance, vat and import duty and other related expenses incurred on the purchase of furniture.
5.03 vehicles incurred
• The cost of purchase of vehicles e.g. aero plane, all kinds of motor vehicles, bicycles and tractors used for transportation I including animal like bulls, horse etc.
• Cost of vehicle engine
• Cost relating to import of vehicle and vehicle engine like, insurance, transportation, and duty etc.
6.03 machinery and equipment includes
• The cost of all kind of machinery except used for transpiration, e.g. generator, transformer, machinery used for production of goods and services, constructional machinery, communication equipment, scientific equipment, surveying equipment drafting equipment.
• Office equipment like photocopy machine, computer telephone set, tv, heater fan radio etc.
• Agriculture tools, veterinary equipment, security equipment.
• Cost of major part of machine and equipment
• Cost, transportation, important duty, insurance and other for importing machine and equipment
6.04 building construction includes
• Cost for construction of building and shed
• Cost of expansion like addition of room, story etc
6.05 public (civil) constructions includes
• Cost of construction and expenses of highway, road, bridge, ropeway, and airdrome, project for communication, electricity, drinking water, irrigation, forestry and mining, construction cost includes.
• Cost of fuel directly related to construction
• Nursery establishment and plantation cost
6.05 capital maintenance includes
• maintenance on building and other capital assets for extending the quality and life of the assets but does not include the cost of expansion and addition to the existing capital assets
6.07 study and capital oriented technical consultancy services cost includes
• cost of feasibility study
• cost of server, design and drafting
• Technical consultancy services charges for supervision of construction work, cost of excavation and research.
7. Investments includes
7.01 investment in shares
7.02 investment in debentures/loan
8. capital subsidy includes
8.01 Subsidies to public corporation includes Subsidy to purchase furniture, vehicle, machinery and equipment, building, land and for construction of building, civil work to produce goods and services.
8.02 Subsidies to local bodies includes
Subsidy to purchase furniture, vehicles, machinery and equipment, building land and to construct building and civil work and to produce goods and services.
8.03 subsidiary to services oriented instituted include
Subsidy to purchase furniture, vehicles, machinery and equipment, building, land and to construction building and civil work and to produce goods and services to educational institute, hospitals and social organization created by law.
9. Unforeseen/ contingencies includes
9.01 contingencies includes
Approved amount but not specified in any budget heads
10. principle repayment includes
10.01 principle repayment of internal loan
10.02 principle repayment of external loan
11. interest payment includes
11.01 interest payment for internal loan
11.02 interest payment for external loan
12. return expenses
12.01 return expenses includes
Return of import duty, taxed, excise duty, land tax, penalties and other including foreign one.
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