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)

Major Object 2 digit

Minor Object 1 digit

Detailed Object 2 digit

November 2007

Elements of COA

Page 2 of 2

Fund Element

Fund (Alpha) Source (1 No.) Sub Fund (1 No.) Grant No./ Public A/c No. (3 Numeric)

Consolidated/ Local Fund Capital/ Revenue Current/ Development/ Capital AND Voted/ Charged Grant No. will be of 3 numeric characters and will be changed each year

or

Public Account

Trust Account OR Special Deposit A/c Major Head (1 No) Minor Head (2 No.)

Function Element

Major Function Minor Function Detailed Function Sub-Detailed Function Program

2 Numeric 1 Numeric 1 Numeric 2 Numeric To be used by computerized entities after the Fed and Prov Governments decide to introduce program accounting

Project Element

Project Number (4 numeric)

Unique project number for each development project

November 2007

Elements of COA

Page 3 of 2

Object Element
Element No A B C E F G H Description Expenditure Tax Revenue Non-Tax Revenue Capital Receipts Assets Liabilities Equity No Major object Description No Minor object Description No Detailed object Description

November 2007

Object Elements

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 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 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

November 2007

Entity

FUNCTION ELEMENTS Object elements added/ amended in the previous CoA of TMAs have been highlighted TO BE USED BY THE PROVINCIAL GOVERNMENT Major Function Minor Function Executive and Legislative organs, Financial and Fiscal Affairs, 011 External Affairs 014 Transfers Detailed Function Sub-Detailed Function Remarks

General Public 01 Service

Executive and 0111 Legislative Organs Transfers (Inter0141 Governmental)

011108 Local Authority Admin and Regulation To be used by the PGB 014103 To TMAs (Tehsil, Towns) 014105 To Union Administrations Name Changed/ To be used by the PGB for transfer of share to TMAs according to the PFC Award. 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 Executive and Legislative organs, Financial and Fiscal Affairs, 011 External Affairs Detailed Function Sub-Detailed Function Remarks

General Public 01 Service General Public 01 Service Public Order and 03 Safety Affairs

Executive and 0111 Legislative Organs

Name Changed/ To be used for charged expenditure Tehsil Council/ Honorarium of elected relating to the Tehsil Council Secretariat and honorariums 011106 representatives of Nazim, Naib Nazim, Councilors of the TMA. Establishment Services, General 015101 Administration 015102 H.R. Management To be used by the TMA for TMA's "Admin Expenses" on Tehsil Nazim's Office, TMO's Office, TO (R ) Office, etc.

015 General Services

0151 Personnel Services

033 Civil Defense and Related Affairs

0331 Fire Protection

033101 Administration All expenditure on Fire fighting services provided by the TMA (estab, operations, R&M) to be grouped under this subdetailed function).

033102 Operations 033103 Training 033104 Others

November-2007

Function Elements

Page 6 of 4

Major Function 04 Economic Affairs

Minor Function 043 Fuel and Energy 045 Construction and Transport

Detailed Function 0436 Electricity - Thermal 0452 Road Transport

Sub-Detailed Function 043603 Non-electric energy 045202 Highways, Roads and Bridges 045203 Road Transport Grants, Loans, subsidies for construction and operation of Road 045205 Transport System

Remarks

045206 Streets and Lanes

NEW. For expenditure on streets, lanes, pavements, footpaths maintained by the TMA (and not included in 045202.. NEW. For entering expenditure on parking stations, transport stands/ terminals for passengers and freight transport and transit stations.

045207 Transport stands and terminals 0457 Construction Works Environment 05 Protection 045702 Buildings and Structures

051 Waste Management

0511 Waste Management

051101 Refuse Disposal

To be used by the TMA for exp on garbage disposal. garbage dumps, conversion into fertilizer, sanitary land fill sites, etc NEW. To be used by the TMA for exp on collection points, garbage transportation (wheel barrows, animal drawn or mechanized vehicles), street sweeping, etc. NEW. To be used by the TMA for exp on disposal of hospital waste, and hazardous/ chemical waste, etc NEW. Similar to 052104 below NEW. To be used by the TMA for slaughterhouse expenses (estab, elect, repair and maint etc). 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. For waste water management works outside CO Unit For waste water management works in the CO Unit

051102 Refuse collection and transportation Disposal of Hospital, hazardous and 051103 chemical waste, etc Grants, Loans, subsidies for Waste 051104 Management 051105 Slaughter House

052 Waste Water Management

Waste Water 0521 Management

Sewerage System (Spellings to be 052101 corrected) 052102 Works (Rural) 052103 Works (Urban)

November-2007

Function Elements

Page 7 of 4

Major Function

Minor Function

Detailed Function

Sub-Detailed Function Grants, Loans, subsidies for Waste 052104 Water Management Surface Drainage/ Street Drainage/ 052105 Storm Water Drainage 052106 Waste Water Disposal Stations

Remarks

NEW. To be used by the TMA for exp on operating and maintaining the open drains alongside the streets and roads. NEW. To be used by the TMA for exp on operating and maintaining the waste water disposal stations. NEW. To be used by the TMA for exp on treatment as well as operating and maintaining the waste water treatment. 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). This head may be used for both rural and urban. 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. May be useful for WASA etc 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. Grants, Loans and Subsidies to communities for Water Supply 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

052107 Waste Water Treatment

Housing and 06 Community Amenities

062 Community Development

0621 Urban Development

062103 Urban Planning 062104 Plantation of trees in urban areas

0622 Rural Development 063 Water Supply 0631 Water Supply

062201 Rural Planning 063101 Administration

063102 Works (Construction and Operation) 063103 Grants, Loans and Subsidies Water Source development and 063105 storage

November-2007

Function Elements

Page 8 of 4

Major Function

Minor Function

Detailed Function

Sub-Detailed Function 063106 Water treatment

Remarks NEW. Exp on water treatment

Water supply network (transportation NEW. Main transmission lines for water supply. [incl and distribution from source to transportation by tanker/ trolleys or tractor/trolleys, etc] as 063107 consumer) well as exp on house connections, meters, etc. 63120 Others Street Lighting Affairs and 064 Services Street Lighting Affairs 0641 and Services Traffic Planning, Traffic Engineering and 0642 Management Recreational and 0811 Sporting Services 064101 Administration 064102 Street Lighting 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, 081106 Parks, Playgrounds and open spaces open spaces (and arboriculture).

Recreation, Culture 08 and Religion

Recreational and Sporting 081 Services

081120 Others 082 Cultural Services 0821 Cultural Services 082101 Holding of Fairs and Shows 082102 National Celebrations 082103 Community Centres 082105 Promotion of Cultural Activities 082120 Others This function will also include expenditure on holding of cultural events, fairs and shows.

November-2007

Function Elements

Page 9 of 4

Object Element
No E Element Description Capital Receipts No E01 Major object Description Recoveries of Investment No Minor object Description No Detailed object Description Receipts from investment of Cash Balances by Local Govts E013 Investment Receipts E01305

E02

From Government Recoveries of Loans and Advances E025 Servants

E03

Debt

E02501 E02502 E02503 E02504 E02550 E031 Permanent Debt Domestic 031010 E E032 Floating Debt E030210

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

November 2007

Capital Receipts

Page 10

Object Element
Element Description No B Tax Revenue Major object Minor object Description No Description No B01 Direct Taxes B013 Property tax No

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object Description 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

B028 Motor Vehicles

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

November 2007

Tax Revenues

Page 11

Object Element
Element Major object N No Description o Description C Non-Tax Revenue C01 Income from Property & Enterprise Minor object No Description C016 Interest on Loans & Advances to Govt Employees C01601 No

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object No Description House Building Advance Description Sub- Detailed object

C01602 C01603 C01604 C01605 C018 Interest on loans-Others C01803 C01807 C02701

Motor Car Advance Motor Cycle/ Scooter Advance Cycle Advance Others Interest realized on Investment of cash balances Interest on Loans and Advances - Others Building Rent

C02 Receipts from Civil Administration & Other Functions

C027 Community services receipts

C02702 C02703 C02704 C02705 C02706 C02742 C02743 Miscellaneous receipts C035 Economic services receipts Others C03512 C03515 C03518

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 Printing (C03511-25) Sale of Government Publications Sale of Forms and Registers Sale of Other forms Transport and Communication (C03551-55) Fork Lifter fee Car parking fee Grants Received by TMAs (C03681-90) Grant from Federal Government Grant from Federal Government in Lieu of Octroi/ GST Grant from Provincial Government (PFC Share) Grant from Provincial Government (Performance / Conditional Grant) Grant from Provincial Government (Unconditional Grant) Grants from District Government

C03554 C03555 C036 Grants C03681 C03682 C03683 C03684 C03685 C03685

November 2007

Non Tax Revenues

Page 12 of 4

Object Element
Element Major object N No Description o Description C03 Minor object No Description C037 Extra Ordinary Receipts C03701 C03706 No

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object No Description Extraordinary receipts-(C03701-25) Sale of Land Sale of other Government Assets 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 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 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 Fee and Fine for Building Plans (C0380026-40) Fee for approval of Housing Colony Fee for approval of Building/ Construction Plan Fee for change in land use Fee for change in building use Description Sub- Detailed object

C03711 C03713 C03725

C038 Others

C03802 C03805 C03824 C03825

C03880

Name Changed: TMA Other Non-tax Revenues C0388001 C0388002 C0388003 C0388004 C0388005 C0388006 C0388007

C0388016 C0388017 C0388018 C0388019 C0388020 C0388021 C0388022

C0388026 C0388027 C0388028 C0388029

November 2007

Non Tax Revenues

Page 13 of 4

Object Element
Element Major object N No Description o Description Minor object No Description No

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object No Description C0388030 C0388031 C0388032 C0388033 C0388034 C0388035 Description Fine for construction without approval of building plan Fine for building violations (irregular land use/ building use) Khokha fee Tehbazari fee Fine for Encroachments Other Fee/ Fine levied by TO (Planning) Income from Slaughter House (C0388041-45) Rent/ Lease income of Slaughter House Fee for slaughtering of animals Sale of slaughter house waste 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 Receipts on account of sale of water - through tankers Fines for water supply (unauthorized water connection, etc) Sewerage connection/ disconnection/ re-connection fee 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 Sub- Detailed object

C0388041 C0388042 C0388043

C0388046 C0388047 C0388048 C0388049 C0388050 C0388051 C0388052 C0388053 C0388054 C0388055 C0388056 C0388057 C0388058 C0388059 C0388060

C0388061 C0388062 C0388063 C0388064

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 Fee from Contractors (C0388071 to 75) Registration/ Enlistment of Contractors

C0388071

November 2007

Non Tax Revenues

Page 14 of 4

Object Element
Element Major object N No Description o Description Minor object No Description No

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object No Description C0388072 C0388073 Description Renewal of Registration Tender Fee Advertisement Fee (C0388076 to 80) Advertisement Fee on billboards/ hoardings Advertisement Fee on sign boards of shops/ commercial places 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 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 Sub- Detailed object

C0388076 C0388077

C0388081 C0388082 C0388083 C0388084 C0388085

C0388086 C0388087 C0388088 C0388089 C0388090 C0388091

November 2007

Non Tax Revenues

Page 15 of 4

Object Element
No Element Description No Major object Description No Minor object Description No

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object Description

Expenditure

Employee related A01 expenses

A011

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 Pay of Other Staff (A01151 - 99) Basic Pay Personal Pay Special Pay Good Conduct Pay Qualification Pay Pay of Contract Staff Index Pay Others 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 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 Exchange Compensation Allowance Entertainment Allowance

A01151 A01152 A01153 A01154 A01155 A01156 A01157 A01170 A012 Allowances A01201 A01202 A01203 A01204 A01205 A01206 A01207 A01208 A01209 A01210

A01211 A01212 A01213 A01214 A01215 A01216 A01217 A01218 A01219 A01220 A01221 A01222 A01223 A01224

November 2007

Expenditure

Page 16 of 7

Object Element
No Element Description No Major object Description No Minor object Description No A01225 A01226 A01227 A01228 A01229 A01230 A01231 A01232 A01233 A01234 A01235 A01236 A01237 A01238 A01239 A01240 A01241 A01242 A01243 A01244 A01245 A01246 A01270

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object Description 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 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

A01271 A01272 A01273 A01274 A01275 A01276 A01277 A01278 A01279 A01280 A01281 A01299 A03 Operating expenses A031 Fees

A03101 Bank fees A03102 Legal fees A03201 A03202 A03203 A03204 A03205 A03206 A03270 Postage and telegraph Telephone and trunk call Telex, teleprinter and fax Electronic Communication Courier and pilot service Photography charges Others

A032

Communications

November 2007

Expenditure

Page 17 of 7

Object Element
No Element Description No Major object Description No A033 Minor object Description Utilities

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object Description

No 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 A036 Motor vehicles A03601 A03602 A03603 A03670 Fuel Insurance Registration Others 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 Stationery Printing and publication Conference/seminars/workshops/ symposia Hire of Vehicles Newspapers periodicals and books Uniforms and protective clothing Advertising & Publicity Loss on Exchange 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

A038

Travel and Transportation A03802 A03803 A03804 A03805 A03806 A03807 A03808 A03809 A03810 A03820 General A03901 A03902 A03903 A03904 A03905 A03906 A03907 A03911 A03913 A03915 A03917 A03918 A03919 A03921

A039

November 2007

Expenditure

Page 18 of 7

Object Element
No Element Description No Major object Description No Minor object Description No A03930 A03935 A03936 A03940 A03942 A03959 A03960 A03970

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object Description 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

Employees Retirement A04 Benefits

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

Grants, Subsidies and Writeoffs of Loans/ A05 Advances/ Others

A051 A052

Subsidies Grants Domestic

A05120 Others A05215 Grants to Union Administrations A05270 Grants to others A06270 Others A06301 Entertainment and Gifts

A06 Transfers

A062 A063

Technical Assistance Entertainments & Gifts

A064

Other Transfer Payments A06402 Contributions/Transfers to Reserve Fund A06403 Renewals & Replacements A06470 Others 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) Other Obligations (e.g. Depreciation and other Reserve funds, Deposits A07301 of Income Tax) Other payments (e.g. management of loans, interest of commercial banks, A07302 Loan of Food A/C)

A07 Interest Payment

A071

A073

Others

A08 Loans and Advances

A081

Advances to Government Servants A08101 House Building Advance A08102 Motor Car Advance

November 2007

Expenditure

Page 19 of 7

Object Element
No Element Description No Major object Description No Minor object Description

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object Description No A08103 Motor Cycle/Scooter Advance A08104 Cycle Advance A08170 Others

Expenditure on Acquiring Physical A09 Assets

A091

Purchase of building

A09101 A09102 A09103 A09104 A09170

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

A092

Computer Equipment

A09201 Hardware A09202 Software A09203 IT Equipment A09403 A09405 A09408 A09470 Tractors Workshop Equipment Generic Consumables Others

A094

Other Stores and Stocks

A095

Purchase of Transport Purchase of Plant and Machinery

A09501 Purchase of Transport A09503 Others A09601 Purchase of Plant and Machinery

A096

A097

Purchase of Furniture and Fixture A09701 Purchase of Furniture and Fixture

A098 Principal Repayments of A10 Loans A101 A11 Investments A111

Purchase of Other Assets A09802 Others Principal Repayment of Loans - Domestic Investment- Domestic

A10103 To Provincial Government A11101 To Financial Institutions A11102 To Non-Financial Institutions A11170 To Others

A12 Civil Works

A121

Roads, Highways and Bridges

A12102 Other Roads A12104 Other Bridges A12110 New: Transport Stands and Terminals

A123

Embankements & Drainage Services

A12301 Main embankment A12302 Miscellaneous embankment A12303 Drainage

November 2007

Expenditure

Page 20 of 7

Object Element
No Element Description No Major object Description No Minor object Description

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object Description

No A12370 Others

A124

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

A125

Other Works

A12501 Other Works - Urban A12502 Other Works - Rural

Repairs and A13 maintenance

A130

Transport Machinery and Equipment

A13001 Transport

A131

A13101 Machinery and Equipment A13199 Repair and Maintenance of Others A13201 Furniture and Fixture 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

A132 A133

Furniture and Fixture Buildings and structure

A135

Embankments and Drainage

A13501 A13502 A13503 A13570

Main embankment Miscellaneous embankment Drainage Others

A136

Roads, Highways and bridges

A13602 Other Roads A13604 Other Bridges A13610 New: Transport Stands and Terminals A13701 Hardware A13702 Software A13703 IT Equipment A13801 Maintenance of parks and gardens A13805 New: Maintenance of Playgrounds

A137

Computer Equipment

A138

General

November 2007

Expenditure

Page 21 of 7

Object Element
No Element Description No ?? ?? Major object Description No A163 Minor object Description C.C.B (check with District Govt) No A16301 A16302 A16303 A16304 A16305 A16306 A16399

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object Description 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

November 2007

Expenditure

Page 22 of 7

Object Element
No G Element Description Liabilities No G01 Major object Description Current Liabilities No G011 G012 G02 Loans G021 Minor object Description Cheque Clearing Account Others Domestic No G1101

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object Description Non-Food Account

G01201 Outstanding Commitments G02101 G02102 G02103 G02104 Loans - Domestic (Permanent) Loans - Domestic (Floating) Loans - Domestic (Others) Others

G03 G04 G05

Deferred Liabilities Other Liabilities Control Accounts

G031 G041 G051 Other Liabilities Miscellaneous

G03106 Deposits and Rserves - Interest Bearing G04101 Pension Fund Liability G05103 Suspense Account G05105 Wages Clearing Account G05124 Inter TMA Accounts G06124 Other Miscellaneous Provident Fund G06214 Provincial Government Employees Benevolent Fund G06215 District Government Employees Benevolent Fund G06216 New: TMA Employees Benevolent Fund G06408 Provincial Government Employees Insurance Fund G06411 District Government Employees Insurance Fund G06412 TMA Employees Insurance Fund

G06

Trust Account - Fund

G061 G062

Provident Fund Benevolent Fund

G064

Insurance Fund

Trust Account - Others

G101

Accounts of other Departments G10133 Other Departmental Charges G10134 Pre-audit cheques - civil - (others) G10137 Pre-audit - civil cheques Other Deposits G11227 Unclaimed Deposits G11230 Special Remittance Deposits G11235 Local Fund Employees Pay and TA etc deposits Deposits made by Local Governments to meet the claims of G11237 Contractors

G112

November 2007

Liabilities

Page 23 of 2

Object Element
No Element Description No Major object Description No Minor object Description

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object No Description G11240 Security Deposits of Cashiers Deposit Account of Grants made by federal government for G11243 social uplift schemes Deposit Account of Grants for economic development and G11246 improvement of rural aeas G11270 Deposit Account of share made by CCBs Security Deposits - Ex Local Fund Officers (ex MCL and G11271 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

G127

Other Funds

November 2007

Liabilities

Page 24 of 2

Object Element
Element No F Description Assets No F01 Major object Description Cash and Bank Balances No F015 Cash Balances Minor object Description No F01401 F01402 F01403 F01404 F01406 F016 F02 Receivable F021 Balance With NBP Loans and Advances F01605 F02101 F02107 F02121 F02151 F03101 F03102 F03103 F03104 F03105 F03106 F03107 F03201 F03202 F03203 F03204 F03205 F03206 F03207 F04101 F04102 F05101 F05102 F05112 F05110

Object elements added/ amended in the previous CoA of TMAs have been highlighted Detailed object Description Cash balances with Treasuries Remittances in Transit Petty Cash Cash Balance Investment Cash at other banks (Local Governments) TMA's A/c Permanent Advances Account with Government of Balochistan Special Advance Employees Advance Land and Buildings Vehicles Plant & Machinery Furniture & Fittings Livestock Civil Works Office / Computer Equipment Land and Buildings Vehicles Plant & Machinery Furniture & Fittings Livestock Civil Works Office / Computer Equipment Deposits and Reserves Investment Deposit Accounts Other Current Assets Down Payments Other deposits Inventories/ Consumable tools and spares

F03

Physical Assets

F031

Cost of Assets

F032

Reserve for Depreciation

F04

Investments

F041

Investments

F05

Other Assets

F051

Other Assets

November 2007

Assets

Page 25

Object Element
Element No H Equity Description No H01 Equities Major object Description No H011 Equities Minor object Description No H01101 H01102 H01103 H01104 Detailed object Description Residual Equity Suspense Loss Account Unrecovered Losses Gain and loss on Foreign Exchange

November 2007

Equity

Page 26

Fund Element
Fund No. T P Description Tehsil/ Town Local Fund Public Account No. Sub-Fund Description No.

Object elements added/ amended in the previous CoA of TMAs have been highlighted

Budget Grant/Public Account Description

November 2007

Fund Element

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Fund Element (Consolidated Fund)

Fund No. Description Source Description No. Sub-Fund Description No. Budget Grant Description Grant number would be allocated as per the codes provided in the Budget Book 01 02 03 04 05 06 Voted Current Expenditure Voted Development Expenditure Voted Capital Expenditure Charged Current Expenditure Charged Development Expenditure Charged Capital Expenditure

Tehsil/ Town Local Fund

1- Capital 2- Revenue

November 2007

Sub-Fund Element

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Entity Element (Government)

Code F P S N B Government Name Federal Government Punjab Province Sindh Province North West Frontier Province Balochistan Province Code Division Name Code Attached Department Name

November 2007

Entity Element - Prov Government

Page 29