GOVERNMENT OF THE PUNJAB

ANNUAL BUDGET

STATEMENT
FOR
2012 - 2013

PREFACE
The submission of Annual Budget Statement is governed by
Article 120 of the Constitution of the Islamic Republic of Pakistan. It is a
statement of estimated receipts and expenditure of the Provincial Government
and is a presentation of the summary of the budget estimates of Provincial
Government.
Annual Budget Statement is intended to give an over view of
functional

classification

and

estimates

of

revenue receipts,

revenue

expenditure, capital receipts and disbursements, summary of allocations of

development programme. In the end, Budget Estimates of Public Account are
also shown under various items of this account.

Finance Secretary
Finance Department

GOVERNMENT OF THE PUNJAB

ANNUAL BUDGET STATEMENT
FOR THE YEAR
2012-2013

CONTENTS

Sr.#

Pages

I.

Summary Budget Estimates

I.

Estimates of General Revenue Receipts & Capital Receipts

II.

Estimates of Current Revenue Expenditure & Capital Expenditures

26-52

III.

Estimates of Development Expenditure

53-58

VI.

Estimates of Public Account

59-66

V.

ADP Resources

3-25

67

BUDGET ESTIMATES FY 2012-2013

SUMMARY
Rs. in million

RECEIPT
Description
General Revenue Receipts

BE 2011-12
655,699.097

EXPENDITURE
RE 2011-12
667,441.763

BE 2012-13

Description

780,674.805 Revenue Expenditure

BE 2011-12
654,749.818

RE 2011-12

BE 2012-13

633,504.409

782,859.871
532,859.871

Federal Transfers

531,528.327

533,830.744

650,735.911 Revenue Expenditure

434,749.818

467,993.236

Provincial Receipts *

124,170.770

133,611.019

129,938.894 Development Expenditure

220,000.000

165,511.173

250,000.000

Capital Receipts

305,235.166

208,407.880

240,529.648 Capital Expenditure

305,867.740

242,393.430

268,522.998

32,446.247

31,091.833

35,465.281

11,000.000

7,000.000

8,500.000

Recoveries of Loans A/C - I

5,218.758

546.709

Foreign Loans / Debt

30,096.434

2,257.343

153,588.970

92,225.545

107,578.000 Loans and Advances (Principal)

100.000

100.000

Cash Credit Accommodation A/C-II

97,721.004

101,981.283

105,905.514 State Trading in Medical Stores

24.381

22.284

26.835

Foreign Project Assistance

18,610.000

11,397.000

Recoveries of Investment A/C-II

6,816.186 Repayment of Principal A/C I

8,742.434 Investments

11,487.514 Loans to MCs

Grants (Foreign)

Domestic Debt Account-II

10,987.138

10,072.485

10,947.368

251,309.974

194,206.828

213,483.514

Public Account Credits

(1,627,226.342)

(88,241.633)

(88,241.633) Public Account

1,627,543.047

88,289.829

88,420.049

Public Account Credits

(1,627,226.342)

(88,241.633)

(88,241.633) Public Account Debits

1,627,543.047

88,289.829

88,420.049

Total Receipts A/C-I

Total Receipts A/C-II
Total Receipts

2,336,850.631

769,884.448

251,309.974

194,206.828

2,588,160.605

964,091.276

895,962.572 Total Expenditure A/C-I

213,483.514 Total Expenditure A/C-II
1,109,446.086 Grand Total

* Provincial Receipts include Straight Transfers and Federal Grants.

2,336,850.631

769,980.840

926,319.404

251,309.974

194,206.828

213,483.514

2,588,160.605

964,187.668

1,139,802.918

ESTIMATES OF RECEIPTS

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

Total Provincial Consolidated Fund (Revenue + Capital)

630,151.451

960,934.263

875,849.643

1,021,204.453

Total General Revenue Receipts

539,751.330

655,699.097

667,441.763

780,674.805

Federal Transfers & Straight Transfers

419,425.042

531,528.327

533,830.744

650,735.911

Provincial Tax Revenue

66,345.686

88,517.300

80,862.928

95,014.294

Provincial Non-Tax Revenue

53,980.602

35,653.470

52,748.091

34,924.600

Total General Capital Receipts A/c -I

14,393.460

53,925.192

14,201.052

27,046.134

357.190

35,315.192

2,804.052

15,558.620

Foreign Projects Assistance

14,036.270

18,610.000

11,397.000

11,487.514

Total General Capital Receipts A/c -II

76,006.661

251,309.974

194,206.828

213,483.514

Head of Account

General Capital Receipts

ESTIMATES OF TAX RECEIPTS

(Rs. in million)
Budget
Estimates
2012-2013

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

FEDERAL TRANSFERS

419,425.042

531,528.327

533,830.744

650,735.911

TAX REVENUE

419,425.042

531,528.327

533,830.744

650,735.911

B01 DIRECT TAXES

168,020.485

207,416.238

207,929.805

258,043.580

167,725.129

207,416.238

207,913.902

258,043.580

Head of Account

SUMMARY

B011

Tax on Income

B012

Wealth Tax

B018

Capital Value Tax on Moveable Property

B02 INDIRECT TAXES

B021

Land Custom

B023

Sales Tax on Import-Share of Net

B024

Federal Excise

B025

Federal Excise on Natural Gas

5.474

1.988

289.882

13.915

251,404.557

324,112.089

325,900.939

392,692.331

51,041.139

57,267.225

60,089.602

69,542.939

161,704.600

222,405.901

229,254.071

290,238.987

38,115.425

43,716.703

35,864.681

32,233.225

543.393

722.260

692.585

677.180

ESTIMATES OF TAX RECEIPTS

Head of Account

(Rs. in million)
Budget
Estimates
2012-2013

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

120,326.288

124,170.770

133,611.019

129,938.894

SUMMARY
PROVINCIAL RECEIPTS
B

TAX REVENUE

66,345.686

88,517.300

80,862.928

95,014.294

B01

DIRECT TAXES

14,556.190

22,960.562

20,766.641

25,311.940

717.212

927.189

715.454

720.522

B02

B03

B011

Tax on Income (Agriculture)

B013

Property Tax

2,877.957

8,555.334

7,596.843

9,859.580

B014

Land Revenue

8,281.865

9,968.039

9,235.707

10,621.004

B016

Tax on Profession, Trades and Callings

B017

Capital Value Tax on Immoveable Property

397.213

510.000

448.358

886.500

2,281.943

3,000.000

2,770.279

3,224.334

INDIRECT TAXES

50,690.491

59,932.090

55,875.942

63,705.077

B023

Sales Tax (GST Provincial)

33,987.607

39,909.401

36,564.176

40,496.470

B026

Provincial Excise

1,219.066

1,440.000

1,268.515

2,058.867

B027

Stamps Duty

9,171.847

10,107.990

10,581.011

12,168.163

B028

Motor Vehicles

6,310.516

8,458.926

7,452.840

8,970.767

B029

Sale of Opium

1.455

15.773

9.400

10.810

1,099.005
1,099.005

5,624.648
5,624.648

4,220.345
4,220.345

5,997.277
5,997.277

OTHERS INDIRECT TAXES

B030

Others Indirect Taxes

ESTIMATES OF TAX RECEIPTS

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

DETAILS
FEDERAL TRANSFERS

419,425.042

531,528.327

533,830.744

650,735.911

TAX REVENUE

419,425.042

531,528.327

533,830.744

650,735.911

Head of Account

(Rs. in million)
Budget
Estimates
2012-2013

Accounts
2010-2011

B01 DIRECT TAXES

B011 Tax on Income
B01101 Income Tax
B01103 Surcharge
B01105 Deduction at Source Under Section 50
B01106 Advance Payments of Tax under Section 50 of
Income Tax Ordinance
B01108 Share of Net proceeds assigned to Provinces
B01121 Super Tax
B01130 Others
B01131 Income Tax
B01134 Deduction at source under section 50
B01141 Income Tax-Ordinary Collection
B01151 Income Tax-Ordinary Collection
B01161 Income Tax-Ordinary Collection
B01163 Deduction at source under Section 50
B01170 Others
B01174 Tax on Agricultural Income in the Balochistan
B01175 Tax on Agricultural Income in the Khyber Pakht
B01177 Taxes from Agriculture Share of Net
B01184 Recoveries of Overpayments
B01187 Income Tax from Salaries of Federal Government
Employees
B012 Wealth Tax:
B01203 From Individual AOP or URF
B01206 Share of Net proceeds assigned to Provinces
B018 Capital Value Tax on Moveable Property
B01802 Capital Value Tax on Motor Vehicles - Commercial
B01803 Capital Value Tax Motor Vehicles - Non Commercial
B01809 Capital Value Tax on Motor Vehicles

168,020.485
167,725.129
0.264
0.027
0.104
0.001

207,416.238
207,416.238
-

207,929.805
207,913.902
-

258,043.580
258,043.580
-

167,724.187
0.029
0.006
0.006
0.003
0.087
0.030
0.007
0.022
0.002
0.003
0.006
0.005
0.181
0.159

207,416.238
-

207,913.902
-

258,043.580
-

B02 INDIRECT TAXES

251,404.557

324,112.089

325,900.939

392,692.331

51,041.139
51,041.139

57,267.225
57,267.225

60,089.602
60,089.602

69,542.939
69,542.939

161,704.600
0.065
161,704.407
0.122
0.001
0.005

222,405.901
222,405.901
-

229,254.071
229,254.071
-

290,238.987
290,238.987
-

38,115.425
0.005
38,115.383
0.016
0.011
0.004
0.006
543.393
0.097

43,716.703
43,716.703
722.260
-

35,864.681
35,864.681
692.585
-

32,233.225
32,233.225
677.180
-

543.296

722.260

692.585

677.180

B021

Land Custom
B02170 Share of Net Proceeds Assigned to Provinces

B023

Sales Tax
B02301 Ordinary Collection
B02303 Share of Net Proceeds Assigned to Provinces
B02341 Ordinary Collection
B02342 Other Collections
B02366 Sales Tax on Services collected on behalf of Provi

B024

Federal Excise
B02404 Asphalt
B02408 Share of Net Proceeds Assigned to Provinces
B02414 Vegetable Non Essential Oils
B02426 Batteries
B02430 Matches
B02434 Silver and Silver Wares
Federal Excise Duty on Natural Gas
B02501 Receipts on Account of Federal Excise & Excise Duty

B025

B02503 Net Proceeds on Excise Duty on Natural Gas

Assigned to Provinces

5.474
0.001
5.473
289.882
0.002
0.008
289.872

1.988
1.988
13.915
13.915

ESTIMATES OF TAX RECEIPTS

Head of Account

DETAILS
PROVINCIAL RECEIPTS

(Rs. in million)
Budget
Estimates
2012-2013

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

120,326.288

124,170.770

133,611.019

129,938.894

TAX REVENUE

66,345.686

88,517.300

80,862.928

95,014.294

B01

DIRECT TAXES

14,556.190

22,960.562

20,766.641

25,311.940

717.212
717.212

927.189
927.189

715.454
715.454

720.522
720.522

2,877.957
2,877.957
3,220.969
(3,024.738)
0.779
2,635.076
30.895
14.976

8,555.334
8,555.334
5,580.000
2,921.809
50.910
2.615

7,596.843
7,596.843
4,300.000
2.772
3,251.085
31.110
11.876

9,859.580
9,859.580
5,905.000
100.000
3,802.997
37.332
14.251

9,968.039
1.400
62.000
764.024
21.547
1.261
0.065

9,235.707
3.551
31.681
526.956
18.899
0.002
0.051

10,621.004
4.083
36.433
606.000
21.734
0.002
0.059

B011

Tax on Income
B01173 Tax on Agriculture Income

B013

Property Tax
Urban Immovable Property Tax - Net
B01301 Ordinary Collection
B01302 Share of Net Proceeds assigned to TMAs etc
B01303 Tax on Luxury Houses
B01304 Farm House Tax
B01310 Other Collections
B01311 Fees for Registering Documents
B01312 Copying Registered Documents
B01320 Others

B014

Land Revenue
B01401 Ordinary Collection
B01402 Development Cess
B01403 Malkana
B01404 Sale of Government Estates
B01405 Sale of Waste Land
B01406 Fines and Forfeitures
B01407 Rent of Agricultural Land for a Single Year
B01408 Rent from Shops/Other Sites,Nazul Buildings & Land
B01409 Others not elsewhere Classified
B01411 Recovery on account of Survey and Settlement
Charges
B01412 Recovery of Maintenance of Boundaries and Pillars

8,281.865
2.613
0.004
1.808
0.095
0.025
27.370
665.326
17.391
0.860
0.003
(0.028)

0.001

B01413 Fees for Consolidation of Holdings

B01414 Tirni Grazing Dues
B01415 Collection Fee on the Dues Recovered as Arrears of
Land Revenue

0.306
0.016
0.555

0.500
0.014
2.066

0.157
0.053
0.203

0.180
0.061
0.233

12.895
7,446.781
61.555
0.146

1.595
8,986.000
66.000
0.297

9.858
8,547.757
62.227
0.046

11.337
9,829.862
71.561
0.052

0.078
0.866
0.201
1.821
17.721

0.160
8.500
0.330
22.278

0.981
0.107
23.106

1.129
0.123
26.572

23.457

30.001

10.072

11.583

B01416
B01417
B01418
B01419
B01420
B01421
B01422
B01423
B01424

Revenue Talbana
Mutation Fee
Copying and Inspection Fee of Patwaries Record
Copying Fee for the Preparation of Produce
Statement
Examination Fee from Naib Tehsildars and Patwaries
Recoveries of Overpayments
Collection of Payments for Services Rendered
Portion of Land Revenue Transferred to Irrigation
Local Rates on Lands Interests Assessable to Land
Revenue-Others

B01425 Land Revenue-Others

ESTIMATES OF TAX RECEIPTS

Head of Account

B016

Tax on Profession, Trade and CallingsB01601 Ordinary Collection

B01602 Foreign Air Travel
B01603 Deduction at Source
B01604 Health Tax
B01670 Other Collection

B017

Capital Value Tax on Immoveable Property

B01701 Urban
B01702 Rural
B01703 Capital Value Tax on Immovable Assets - Urban (Res
B01704 Capital Value Tax on Immovable Assets - Urban (Com
B01705 Capital Value Tax on Immovable Assets - Urban (Oth
B01706 Capital Value Tax on Immovable Assets - Rural (Res
B01707 Capital Value Tax on Immovable Assets - Rural (Agr
B01708 Capital Value Tax on Immovable Assets - Rural (Oth
B01709 Capital Valube Tax on Immovable Property
B01770 Others

B02 INDIRECT TAXES

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

397.213
379.036
0.004
18.162
0.006
0.005

510.000
510.000
-

448.358
448.358
-

886.500
886.500
-

2,281.943
1,495.641
17.580
192.879
431.153
63.220
6.798
6.012
0.264
19.912
48.484

3,000.000
3,000.000

2,770.279
2,770.279

3,224.334
3,224.334

50,690.491

59,932.090

55,875.942

63,705.077

33,987.607
33,987.607

39,909.401
39,909.401

36,564.176
36,564.176

40,496.470
40,496.470

B023

Sales Tax
B02382 Transfer of Sales Tax on Services (GST Provincial) to
Provinces

B026

Provincial Excise
B02601 Malt Liquors-Duty on Bear Manufactured in Pakistan
B02602 Duty on Foreign Liquors
B02603 Licence Fee for Generally Sale of Foreign Liquor
B02610 Other - Spirit and Fermented Products
B02611 Licence Fee for Commercial Spirits
B02612 Licence Fee for Denatured Spirits
B02613 Permit Fee for Denatured Spirits
B02620 Medical and Toilet Preparation Containing Alcohol
B02621 Duty on Spirits use in Manufactured of Medicine
B02622 Receipts from Distilleries
B02623 Collection of Payments for Services Rendered
B02624 Sale Proceeds of Opium Tablets
B02625 Fines, Confiscation and Miscellaneous
B02626 Tax on Bank Cheques
B02628 Others

1,219.066
89.371
387.462
624.947
0.180
2.459
6.553
40.596
0.005
43.314
3.656
13.545
6.624
0.043
0.311

1,440.000
298.785
398.000
600.000
3.000
11.281
44.000
0.022
56.576
5.048
13.528
9.287
0.035
0.008
0.430

1,268.515
94.345
306.809
709.218
2.683
10.312
58.383
63.207
1.263
18.262
3.923
0.022
0.088

2,058.867
108.497
352.830
815.600
3.086
11.859
67.140
22.688
651.528
21.001
4.512
0.025
0.101

B027

Stamp Duty
Non-Judicial
B02701 Sale of Stamps
B02702 Stamps Duties on Bill of Exchange, Cheques etc
B02703 Stamps Duties Levied under Supplementary Tax
Ordinance, 1957
B02704 Other Non Judicial Sale and General Stamps
B02705 Duty Recovered under Rule 10 and 11 of Pakistan
Stamp Rules,1925
B02706 Duty on Documents Voluntarily Brought for
Adjudication under Section 31 of Act. II 1899

9,171.847
8,569.903
5,330.549
17.319
64.951

10,107.990
9,523.545
7,500.000
3.000
90.600

10,581.011
9,885.259
7,861.714
3.000
90.600

12,168.163
11,368.048
9,040.971
3.450
104.190

950.148
484.706

567.000
535.200

567.000
535.200

652.050
615.480

0.279

0.350

0.350

0.402

ESTIMATES OF TAX RECEIPTS

Head of Account

B02707
B02708
B02710
B02711

Duty on other Immersing Documents

Fines and Penalties
On Transfer of Property Rights
On Declaration of Newspaper/Periodical/Printing
Press

B02712 Sale of Property Transactions

B02713 Duty Levied on Unstamped or Insufficient Stamped
Documents under Section 35, 40 & 48 of Act 1899

B028

B02714 Non-Judicial Recoveries from Government

Departments
B02716 Non-Judicial Duty on Bills issued by Luxury Hotels
B02717 Duty on Bills of Entry
B02718 Duty on Letter of Credit
B02719 Stamps Duty on Receipt Issued by Couriers
B02720 12% Stamp Duty on Transfer of Right
B02730 Others
Judicial
B02731 Sale of Stamps
B02732 Court Fees
B02733 Record Room Receipts
B02734 Court Fees Realized in Stamps
B02735 Fines and Penalties
B02770 Others
Motor Vehicles:
B02801 Fee for Registrations
B02802 Fee for Miscellaneous Receipts
B02803 Receipts under Provincial M.V. Act
B02804 Receipts from Bus and Truck Services

B029

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

34.830
0.010
0.137
1.656

26.500
0.017
0.175
2.460

26.500
0.017
0.175
2.460

30.475
0.020
0.201
2.829

430.396
77.832

20.225
75.000

20.225
75.000

23.259
86.250

0.005

0.010

0.010

0.012

0.008
600.000
103.000
695.752
0.400
9.563
685.664
0.125
7,452.840
1,310.354

0.009
690.000
118.450
800.115
0.460
10.997
788.514
0.144
8,970.767
1,581.225

0.004
0.055
0.005
0.077
1,046.368
130.576
601.944
0.303
7.916
0.015
593.625
0.064
0.021
6,310.516
2,248.451

0.008
600.000
103.000
584.445
0.400
9.563
685.664
0.125
(111.307)
8,458.926
2,567.833

608.023

382.390

538.755

650.123

2,926.705

5,106.850

3,667.740

4,425.917

0.180

0.254

497.903

600.826

B02805 Tax on Luxury Vehicles Levied under Finance Act

1997
B02806 Taxes on Vehicles Other under Motor Vehicles Act

78.404

125.000

84.524

101.996

0.011

0.001

221.944

267.823

B02807 Taxes on Vehicles Other under Motor Vehicles Act

0.009

0.039

731.620

882.857

B02811 Motor Vehicles Fitness Certificate

128.690

116.904

152.779

175.696

B02812 Motor Vehicles Route Permit

320.043

159.655

247.221

284.304

1.455
1.455

15.773
2.000
13.773

9.400
6.800
2.600

10.810
7.820
2.990

1,099.005

5,624.648

4,220.345

5,997.277

1,099.005
123.939
40.862
82.285
0.030
0.744
0.018
277.920
0.007
277.909
0.001
0.001

5,624.648
130.518
43.240
87.278
337.775
337.773
-

4,220.345
70.737
25.781
44.956
313.270
313.270
-

5,997.277
97.107
35.392
61.715
530.051
100.000
430.051
-

0.002

0.002

Sale of Opium
B02901 Sale Proceeds of Excise Opium
B02902 Sale Proceed of Medicinal Opium

B03 INDIRECT TAXES

B030

Accounts
2010-2011

Other Indirect Taxes

Entertainment Tax
B03001 Duty Recovered by Sale of Stamps
B03002 Duty Recovered Otherwise than by Sale of Stamps
B03003 Fines and Penalties
B03004 Tax on Cinemas
B03020 Others
Cess All Types
B03021 Education Cess
B03024 Development Cess on Hotels
B03025 Development Cess on Sugar Cane
B03026 Cess on Tickets issued for admission to Cinema
Houses under Section 8 of Finance Ordinance VII
1969
B03029 Cess on Educational Institutions

10

ESTIMATES OF TAX RECEIPTS

Head of Account

Electricity
B03031 Fee Payable under Electricity Rules
B03032 Fee Payable under Cinematograph Act and Rules
B03033 Fee Payable for the Grant of Certificate of
Competency to Supervisor and Licenses to Electrical
Contractors
B03034 Electricity Duty
B03035 Miscellaneous Receipts and Fees
Energy
B03031 Fee Payable under Electricity Rules
B03032 Fee Payable under Cinematograph Act and Rules
B03033 Fee Payable for the Grant of Certificate of
Competency to Supervisor and Licenses to Electrical
Contractors
B03034 Electricity Duty
B03035 Miscellaneous Receipts and Fees
Others, all types
B03050 Other- Surcharge
B03052 Receipts from Sale of Tobacco Dealers License
Forms
B03053 Fees for Registration of Real Estates Agencies
B03054 Fines and Penalties
B03055 Cotton Fees
B03056 Tax on Hotels Levied under Finance Act 1965
B03062 Tax on Services Provided in Hotels
B03065 Tax on Bank Cheques
B03067 Trade Tax on Business Services
B03079 Other Fees all Types

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

361.659

4,752.050

18.303
0.080
0.840

19.627
0.058
1.006

337.252
5.184

4,730.000
1.359

3,299.458

4,633.099

20.000
0.058
0.400

23.000
0.080
0.460

3,271.000
8.000

4,600.359
9.200

335.487
0.001
-

404.305
-

536.880
-

737.020
-

0.020
333.816
1.590
0.056
0.044
(0.040)

404.305
-

536.880
-

737.020
-

TOTAL TAX REVENUE

485,770.728

620,045.627

614,693.672

745,750.205

FEDERAL TRANSFERS

419,425.042

531,528.327

533,830.744

650,735.911

66,345.686

88,517.300

80,862.928

95,014.294

PROVINCIAL TAX REVENUE

11

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

SUMMARY
NON-TAX REVENUE

C01 INCOME FROM PROPERTY AND ENTERPRISE

C010
C011
C012
C013
C014
C015
C016
C017
C018
C019

Profits
State Trading Schemes
Interest on Loans and Advances to Provinces
Interest on Loans & Advance to District Govts. / TMAs
Interest on Loans & Advances to Financial Institutions
Interest on Loans & Advance to Non-Financial Institutions
Interest on Loans & Advances to Govt. Servants
Interest on Loan & Advances - Others
Interest on Loans - Others
Dividends

C02 RECEIPT FROM CIVIL ADMINISTRATION

AND OTHER FUNCTIONS
C021
C022
C023
C024
C025
C026
C027
C028
C029

General Admin. Receipts- Organizations of State

General Admin.Receipts- Fiscal Administration
General Admin. Receipts - Economic Regulation
General Administration Receipts - Statistics
Defence Services Receipts
Law and Order Receipt
Community Services Receipt
Social Services
Social Services Miscellaneous

C03 Miscellaneous Receipts

C031 Economic Services Receipts-Food & Agriculture
C032 Economic Services Receipts-Fisheries & Animal
C033 Economic Services Receipts Forest
C034 Economic Services Receipts, Cooperation, Irrigation and
Embankment - Drainage Works
C035 Economic Services Receipts-Others
C036 Other Grants from Federal Govt. Non-Dev.
C037 Extraordinary Receipt
C038 Others
C039 Development Surcharges & Royalties (Fed-Transfers)

DETAIL
NON-TAX REVENUE - DETAIL

C01 INCOME FROM PROPERTY AND ENTERPRISE

C010

Profit
C01002 Pakistan Post Office
C01006 Electricity

C011

State Trading Schemes

C01101 Sale Proceeds of Wheat
C01121 Sale Proceeds on Medical Stores
C01125 Medical Stores Other Receipts
C01172 Sale Proceeds of Others - Tractors

Accounts
2010-2011

Budget
Estimates
2011-2012

53,980.602

35,653.470

Revised
Estimates
2011-2012

52,748.091

(Rs. in million)
Budget
Estimates
2012-2013

34,924.600

6,512.539
5,166.009
0.878
(0.020)
108.461
491.892
179.901
280.914
0.004
8.732
275.768

6,560.677
5,166.000
170.406
1,061.065
60.000
0.206
3.000
100.000

6,644.274
5,166.000
179.254
1,293.211
2.273
0.536
3.000
-

5,797.890
5,117.000
157.120
455.000
65.234
0.536
3.000
-

5,393.515

6,265.506

6,476.568

7,336.522

95.843
66.286
86.018
0.029
0.075
2,413.072
1,076.596
1,280.409
375.187

84.956
67.187
90.998
2,482.028
1,755.663
1,358.530
426.144

165.309
68.693
97.104
2,671.000
1,794.005
1,296.497
383.960

281.839
72.128
296.852
2,928.277
1,973.748
1,361.322
422.356

42,074.548
634.404
791.469
1,249.202
2,677.077

22,827.287
740.209
761.787
1,291.845
2,871.247

39,627.249
594.126
853.785
1,234.000
2,502.687

21,790.188
670.138
949.164
1,414.139
2,952.955

154.304
12,484.701
2,390.902
14,300.340
7,392.149

196.878
4,506.387
4,048.772
2,986.218
5,423.944

122.547
14,076.844
857.611
11,222.218
8,163.431

134.801
2,147.000
3,723.372
3,213.527
6,585.092

53,980.602

35,653.470

52,748.091

34,924.600

6,512.539

6,560.677

6,644.274

5,797.890

5,166.009
0.009
5,166.000

5,166.000
5,166.000

5,166.000
5,166.000

5,117.000
5,117.000

0.878
0.577
0.097
0.203
0.001

12

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

C012

Interest on Loans and Advances to Provinces

C01201 Punjab
C01209 Punjab
C01212 Balochistan

C013

Interest on Loans to District Govts / TMAs

C01301 Karachi Shipping and Engineering Works Limited
C01307 Municipal Councils Committees / Corporation /
C01311 Karachi Port Trust
C01320 Indus Gas

108.461
0.007
108.325
0.033
0.096

170.406
170.406
-

179.254
179.254
-

157.120
157.120
-

C014

Interest on Loans & Advances to Financial Institutions

C01410 Others

491.892
491.892

1,061.065
1,061.065

1,293.211
1,293.211

455.000
455.000

C015

Interest on Loans to Non-Financial Institutions

Interest Domestic Loans
C01529 Others

179.901

60.000

2.273

65.234

179.901

60.000

2.273

65.234

280.914

0.206

0.536

0.536

280.828
0.017
0.066
0.003

0.136
0.008
0.062
-

0.366
0.119
0.051
-

0.366
0.119
0.051
-

C016

Interest on Loans and Advances to

Government Servants
C01601 House Building Advance
C01602 Motor Car Advance
C01603 Motor Cycle or Scooter Advance
C01604 Cycle Advance

(0.020)
0.001
(0.025)
0.004

C017

Interest on Loan & Advances - Others

C01701 Domestic Loan to Azad Kashmir Government

0.004
0.004

C018

Interest on Loans - Others

C01801 Interest Pakistan Post Office Department
C01802 Interest on Arrears of Revenue
C01803 Interest Realized on Investment of Cash Balance
C01808 Penal Interest Recovered from Assessees of Income
Tax under Section 53 of Income Tax Ordinance 1979

8.732
0.003
8.700
0.008
0.007

3.000
3.000
-

3.000
3.000
-

3.000
3.000
-

C01818 Taqqvi Loans to Zamindars in Gilgt District

0.014

C019

Dividends
C01902 Dividends from Government Investment (NonFinancial Institution)

C02 RECEIPT FROM CIVIL ADMINISTRATION

AND OTHER FUNCTIONS
C021

General Administration Receipts- Organs of State

C02101 Examination Fee Realised by PPSC
C02102 Receipts Realized by Selection
C02103 Recoveries of Overpayments
C02104 Collection of Payments for

275.768
275.768

100.000
100.000

5,393.515

6,265.506

6,476.568

7,336.522

95.843
92.622
0.002
1.119
0.006

84.956
84.956
-

165.309
165.309
-

281.839
281.839
-

13

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

C02117
C02123
C02124
C02136
C02138
C02150
C02151
C02155
C02199

0.023
1.202
0.093
0.033
0.023
0.001
0.016
0.688
0.015

General Administration Receipts- Fiscal Administration

C02201
C02203
C02204
C02206
C02211
C02241
C02242
C02243
C02244

Budget
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

66.286

67.187

68.693

72.128

0.023
0.005
2.745
0.020
0.278
52.446
0.002
9.448
0.563

53.000
14.187
-

59.600
9.093
-

62.580
9.548
-

0.756

86.018
0.005
0.818
0.003
85.161

90.998
0.005
1.139
89.854

97.104
0.036
1.192
95.876

0.031

C024 General Administration Receipts - Statistics

C02470 Others

0.029
0.029

C025 Defence Services Receipts

C02501 Fighting Forces
C02506 Transportation Conservancy Hot Weather

0.075
0.069
0.006

Private Organization
Government Organizations
Recoveries of Overpayments
Auditor Other
Share of Surplus profits of the SBP
Contribution of Pensions & Gratuities
Profit from circulation of Small Coins
Others
Share of Pension Liability Recovered from Local
Governments for Provincialized Colleges / Schools
C02245 Fiscal Administration - Receipts in Aid

C023 General Administration Receipts-Economic Regulations

C02303 Patent Fees
C02304 Receipts under the Companies Ordinance 1984
C02305 Federal Fees for Weights and Measures
C02306 Receipts under the Weights & Measures and Trade
Employees Act
C02370 Others

C026

Law and Order Receipts:

C02601
C02602
C02603
C02604
C02605
C02606

Justice
Sale proceeds of unclaimed and Escheated Property
Court Fees Realized in Cash
General Fees Realized in Cash
General Fees, Fines & Forfeitures
Leadership and Mukhtarship Examination Fees
Receipts of the Supreme Court

Revised
Estimates
2011-2012
-

C022

Health
Public Works Department
Recoveries of Overpayments
Land Revenue
Stamps
Veterinary
Cooperation
Recoveries of Overpayments
Other - Organization of State

Accounts
2010-2011

296.852
0.040
1.312
295.500

2,413.072

2,482.028

2,671.000

2,928.277

249.200
11.284
1.583
0.694
186.880
0.015
0.005

264.103
7.695
1.756
1.459
201.179
0.004
0.009

242.647
8.168
1.835
0.069
193.551
-

266.912
8.984
2.018
0.076
212.907
-

14

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

C02607
C02608
C02609
C02610
C02611
C02612
C02613

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

0.151
0.002
0.034
12.361
0.023
0.079
39.351

0.002
16.376
0.070
22.576

0.002
18.014
0.077
24.834

Police Departments Receipts

Frontier Constabulary and Militia Receipts
Recoveries of overpayments
Others
Police supplied to Railway
Police supplied to Federal Govt
Police supplied to Municipalities Cantonments
Police supplied to Public Dept. Private Companies
and Persons
Receipts Realized under the Arms Act
Fees, Fines and Forfeitures
Motor Driving Licence Fees
Police Traffic Fines
Police Land Receipts
Recoveries of Overpayments
Collection of Payments for Services Rendered
Others
Provincial Public Safety Commission
District public safety commission
Cash Receipts Under Arms Act
Fees, Fines and Forfeitures
Recoveries of overpayments
Others

2,100.893
0.035
0.063
0.003
0.602
36.874
2.172
164.993

2,156.086
1.918
41.577
161.874

2,362.282
1.918
41.577
150.000

2,598.510
2.110
45.735
165.000

47.480
12.533
367.609
1,122.952
1.935
163.829
2.068
174.763
0.001
2.470
0.034
0.002
0.401
0.074

16.907
369.603
1,210.000
1.879
169.716
2.482
180.130
-

16.907
374.056
1,415.650
1.935
175.000
5.109
180.130
-

18.598
411.461
1,557.215
2.129
192.500
5.619
198.143
-

Jails
C02656 Sale proceeds of Articles manufactured in Jail
C02657 Value of supplies made by Factory Department to
Maintenance Deptt in Jail
C02658 Income from hired convicts
C02659 Recoveries of Overpayment
C02660 Collection of Payments for Service Rendered
C02661 Others

62.140
25.259
13.573

59.882
25.248
8.938

64.060
25.248
10.871

60.500
25.500
10.000

0.002
10.400
2.119
10.787

11.324
2.013
12.359

11.324
2.013
14.604

12.000
3.000
10.000

0.839
0.111
0.116
0.607
0.005

1.957
0.033
1.031
0.893
-

2.011
0.022
1.031
0.893
0.065

2.355
2.190
0.165
-

1,076.596
232.470
165.134
0.451

1,755.663
74.573
6.550
-

1,794.005
310.538
231.503
0.212

1,973.748
341.592
254.653
0.234

C02635
C02636
C02637
C02638
C02639
C02640
C02641
C02642
C02643
C02644
C02646
C02647
C02648
C02650

C02666
C02668
C02669
C02677
C027

Budget
Estimates
2011-2012

0.010
0.003
0.031
10.994
0.003
0.047
37.651

C02621
C02624
C02625
C02631
C02632
C02633
C02634

Receipt of the Official Assignee

Receipts of Official Receiver
Receipts of the Official Record Room
Recoveries of Overpayments
Collection of the Payments
Collection of the Payments for Service Rendered
Others

Accounts
2010-2011

Civil Defence
Civil Defence - Ordinary Receipts
Fines Realization
Others
Others Receipts

Community Services Receipts:

Works - Buildings
C02701 Building Rent
C02702 Receipts from Workshops

15

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

C02703
C02704
C02705
C02706

Budget
Estimates
2011-2012

C02718
C02719

0.021
2.837

C02721
C02722
C02724
C02725
C02726

Public Health
Sale proceeds of Sera and Vaccines
Contribution
Recoveries of Overpayments
Collection of Payments for Services Rendered
Others

43.128
0.012
0.054
0.513
1.462
41.087

30.085
0.628
2.225
27.232

47.810
1.400
2.225
44.185

52.933
1.881
2.448
48.604

C02731
C02732
C02733
C02734
C02741
C02743

Scientific Research and Survey

Survey of Pakistan
Recoveries of overpayments
Collection of Payments for Services Rendered
Others
Receipt of Pakistan National Centre
Others

0.621
0.292
0.036
0.009
0.276
0.002
0.006

1,280.409
896.287
387.196
8.364
30.952
1.604
0.045
0.091
5.733
1.506
0.094
0.075
3.997
7.348
36.435
224.260
0.602
0.171
0.100
185.297
0.448
0.723
0.464
(0.009)
0.791

8.006
8.767
62.050
1,435.657
0.529
1,126.500
1.500
5.486
1.358
300.000
0.284

(Rs. in million)
Budget
Estimates
2012-2013

5.972
5.284
1.899
53.730
800.377
0.988
493.763
7.526
2.776
5.545
282.936
3.985

Social Services
Education
C02801 Fees Government University Art Colleges
C02802 Fees Govt University, Professional Art Colleges
C02803 Fees Government Secondary (including Intermediate
Classes), School
C02804 Fees Government Primary School
C02805 Fines under Sindh Primary Education Act 1947
C02806 Recoveries from Local Bodies for Primary Education
C02807 Fees and Other Receipts Govt. Special Schools
C02808 Receipts of Technical & Commercial Institutes
C02809 Contributions
C02810 General Income from Endowments
C02811 General Cess Fund
C02812 Education General Hostel Fees
C02813 Education General-Admission Fees
C02814 Education General-Recoveries of Overpayments
C02815 Collection of Payments for Services Rendered
C02816 Others
C02817 Receipts from Museums
C02818 Education-Others
C02819 Receipts from Boys Secondary School
C02820 Receipts from Girls Secondary School
C02821 Receipts from Boys Primary School
C02822 Receipts from Girls Primary School
C02824 Receipts from Libraries

2.264
3.709
62.050
1,651.005
0.274
1,326.500
21.345
1.500
0.011
300.000
1.375

Revised
Estimates
2011-2012

Recoveries of Expenditure
Recoveries of Over Payment
Collection of Payments for Services Rendered
Others
Works - Communications
Buildings Rent
Tolls on Roads and Bridges
Recoveries of Expenditure
Recoveries of Over Payment
Collection of Payments for Services Rendered
Other
Fee for use of Right of Way for Laying Cables /
Pipelines of all Provincial Roads
Taxes on Roads & Bridge
Receipts from Workshops

C02711
C02712
C02713
C02714
C02715
C02716
C02717

C028

Accounts
2010-2011

8.806
9.644
68.255
1,579.223
0.582
1,239.150
1.650
6.035
1.494
330.000
0.312

1,358.530
946.467
400.703
5.972
37.061

1,296.497
872.072
277.768
7.387
30.801

1,361.322
915.676
291.656
7.757
32.341

2.297
0.043
0.213
5.072
1.642
0.060
3.667
9.126
38.646
218.561
0.492
0.062
0.269
220.930
0.707
0.944
-

2.530
0.087
0.033
6.264
0.003
0.454
1.373
2.379
36.766
289.774
1.045
0.261
214.190
0.535
0.422
-

2.656
0.091
0.035
6.577
0.003
0.477
1.442
2.498
38.605
304.263
1.097
0.274
224.899
0.562
0.443
-

16

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

Health
C02825
C02826
C02827
C02828
C02829
C02830
C02831
C02833
C02834
C02835
C02836
C02837
C02838
C02839
C02840
C02841
C02842
C02843
C02851
C02852
C02853
C02854
C02855
C02856
C02857
C02858
C02859
C02860
C02861
C02862
C02863

C02864
C02865
C02866
C02867
C02868
C02869
C02870
C02871

Health-Sale of outdoor Tickets

Health-Recoveries of diet charges
Health-Room Rent
Health-Government Share of Fees Realized
Health-Mental Hospital Receipts
Sale of medicines and vaccines
Health Contributions Local Bodies on A/C of salaries
H Contributions of Government FJM College
H Contribution F. Govt. reservation
Health Other Contributions
Health recoveries of overpayments
Health-Collection of payments for Services Rendered
Health fee for chemical examination
Health fee for medical examination
Health Fees realized on account of Registration of
Private Clinics, Laboratories, X-Ray Clinics
Health Other Receipts
Fees realised on account of Birth and Death
Certificates
Fees realised on account of anti-rabic treatment
Health-Medical Colleges
Health-Dental Colleges
Health Schools
Health-Medical Schools
Health Sale of Outdoor Tickets
Health-Recoveries of Diet Charges
Health Room Rent
Health-Government Share of Fees Realized by
Doctor from Patient
Health-Mental Hospital Receipts
Sale of Medicines and Vaccines
Health contributions from Local Bodies on account of
Salaries of District Medical Officers
Health contributions from Local Bodies for the
maintenance of Health Centers
Health Contribution by Federal Government for
Fatima Jinnah Medical College for Women
maintenance of Health Centers
Health contributions Federal Govt. Reservation
Health Other Contributions
Health Recoveries of Overpayment
Health-Collection of Payments for Services Rendered
Health fee for Chemical Examination
Health fees for Medical Examination
Health Fee realized on A/C of Registration of Private
Clinic, Laboratories & X-Rays Clinic
Health other Receipts

Accounts
2010-2011
384.122
6.726
0.079
0.068
7.737
0.044
0.125
0.050
0.058
0.087
1.008
2.842
0.057
0.786
0.169
0.149
7.247
0.035

Budget
Estimates
2011-2012
412.063
-

Revised
Estimates
2011-2012
424.425
-

(Rs. in million)
Budget
Estimates
2012-2013
445.646
-

0.010
0.529
0.028
0.027
0.035
88.319
0.209
1.165
30.592

2.012
0.018
0.024
0.044
103.533
0.547
1.250
40.379

2.072
0.019
0.025
0.045
106.639
0.563
1.288
41.590

2.176
0.019
0.026
0.048
111.971
0.592
1.352
43.670

0.468
0.400
0.770

0.444
0.803
-

0.457
0.827
-

0.480
0.868
-

0.014

0.008

0.044
0.132
28.228
2.159
2.435
1.013
3.540

0.024
2.309
33.430
1.866
2.750
1.365
1.958

0.025
2.378
34.433
1.922
2.833
1.406
2.017

0.026
2.497
36.154
2.018
2.974
1.476
2.118

188.390

209.468

215.752

226.540

17

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

C02872 Fees Realised on Account of Birth and Death

Certificates
C02873 Fees Realized on Account of Anti Rabic Treatment
C02874 Income from Endowment
C02875 Health - Other Receipts
C029

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

0.761

1.472

1.516

1.592

0.009
0.019
7.551

0.021
8.346

0.022
8.596

0.023
9.026

Social Services Miscellaneous

Labour
Manpower Management
C02901 Emigration Fees
C02905 Receipts under the West Pakistan Ordinance, 1969

375.187

426.144

383.960

422.356

1.312
0.001
1.115

C02906 Registration and other Fees from Pakistanis working

Abroad

0.196

C02931
C02933
C02934
C02935
C02936
C02950

Housing & Physical Planning

Sale of Plots
Income from Satellite Town Schemes
Recoveries of Overpayments
Collection of Payments for Service Rendered
Commercialization
Others

Social Security and Social Welfare Measures

C02951 Receipts under the Wild Birds & Wild Animals Protectio
C02955 Penalties under Punjab Consumer Protection Act,
C02970 Others

372.225
295.288
48.118
0.545
28.274
1.650
1.235
0.263
0.152

426.144
330.000
62.186
0.831
33.127
-

383.960
300.000
50.000
0.831
0.001
0.001
33.127
-

422.356
330.000
55.000
0.914
0.001
0.001
36.440
-

42,074.548

22,827.287

39,627.249

21,790.188

Economic Services Receipts-Food & Agriculture

634.404

740.209

594.126

670.138

Food
C03101 Receipts of the Federal Food Departments
C03102 Recoveries of overpayments
C03104 Others

1.329
1.329
-

C03 MISCELLANEOUS RECEIPTS

C031

Accounts
2010-2011

C03116
C03117
C03118
C03119
C03120
C03121
C03122
C03123
C03124

Agriculture
Agriculture Receipts
Receipts from Experimental Farms
Receipts from Agriculture / Seed Farms
Receipts from District Farms
Receipts from Agriculture / Engineering / Machinery
Maintenance Farms
Receipts from Boring Operation
Receipts from Research Operation
Receipts from Plant Protection Operations
Receipts from Soil Conservation & Operation

633.075
1.006
39.168
117.841
3.200
141.152

740.209
1.196
43.187
145.045
5.324
184.567

594.126
4.000
43.187
140.045
3.385
130.000

670.138
5.000
47.506
154.050
3.724
143.000

12.746
84.091
6.027
24.024

15.073
87.424
11.031
36.066

15.073
99.473
24.000
25.000

16.580
109.420
30.000
40.000

18

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

C03126 Operation Fees other than Cotton Fee under Cotton

Control Ordinance
C03128 Grants by the Agriculture Research Council
C03129 Receipts from Karkhana Alat-e-Zarae
C03130 Receipts from Govt. Gardens
C03131 Agriculture Receipts form Station Gardens
C03132 Agriculture - Receipts of Arrears for Ex-Commission
Agents on account of Sale of Cotton Seeds and
Fertilizer
C03133 Receipts from Farm Managements Project
C03134 Recoveries of Overpayments
C03135 Collection of payments for Service Rendered
C03136 Agriculture - Others
C03137 Hire Charges of Tractors or Lower Land Leveling
Equipment
C03199 Others
C032

Economic Services Receipts-Fisheries & Animal

Husbandry & Fisheries
C03201 Ordinary Receipts
C03202 Grants made by Agriculture Research Council
C03203 Recoveries of Overpayments
C03204 Collection of Payments for Service Rendered
C03205 Others

C03221
C03222
C03223
C03224
C03225
C03226
C03227
C03228

Animal Husbandry
Veterinary College and School Fees
Grants made by the Agriculture Research Council
Receipts from Livestock Farms
Receipts from Broiler Farms
Receipts from Research Institute
Receipts from transferred Agri. Farms
Insemination Fees
Receipts from Biological Section

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

7.459

6.763

6.763

7.439

0.004
0.271
0.040
0.059
0.042

0.034
0.379
0.283
0.135
0.045

0.015
0.697
0.010
0.135
0.055

0.017
0.766
0.011
0.149
0.061

0.842
10.244
0.002
178.479
5.385

0.513
11.105
0.002
183.064
7.263

2.717
20.596
0.002
70.000
7.263

2.988
22.555
0.002
77.000
7.989

0.993

1.710

1.710

1.881

791.469
181.992
176.356
0.107
0.813
0.010
4.706

761.787
197.849
192.135
0.092
1.112
0.011
4.499

853.785
200.000
194.286
0.092
1.112
0.011
4.499

949.164
230.000
223.428
0.106
1.279
0.013
5.174

609.477
2.164
0.122
245.223
42.941
89.418
27.420
81.738
74.083

563.938
5.709
0.134
262.415
100.758
24.771
83.325
84.029

653.785
5.709
262.000
43.897
100.758
24.771
85.325
84.029

719.164
6.280
288.200
48.286
110.834
27.248
93.858
92.432

C03229 Recovery of Overpayments

3.454

2.655

4.000

4.400

C03230 Collection of Payments for Services Rendered

0.192

0.142

0.296

0.326

C03231 Others
C033

Accounts
2010-2011

Economic Services Receipts Forest

Forest
C03301 Timber and Other Produce Removed from the Forest
by Govt. Agencies
C03302 Timber and Other Produce Removed from the Forest
by Government Agencies - Firewood & Charcoal
C03303 Timber and Other Produce removed Brush Wood,
Chips and Stumps
C03305 Timber and Other Produce Removed the Forest by
Government - Brush wood, Chips and Stumps

42.722
1,249.202
1,249.202
257.195

1,291.845
1,291.845
241.035

43.000

47.300

1,234.000
1,234.000
210.000

1,414.139
1,414.139
278.656

20.335

43.435

(0.007)

1.826

1.107

1.410

8.063

8.869

19

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

C03306 Timber and Other Produce removed from the Forest

by Government - Sericulture Receipts
C03307 Timber & Other Produce Removed from the Forest by
Consumer or Purchaser - Transfer
C03308 Timber & Other Produce Removed from the Forest by
Consumer or Purchaser - Firewood and Charcoal

C034

Accounts
2010-2011
839.176

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

0.007

0.490

0.600

882.551

750.000

825.000

13.405

13.147

C03309 Timber & Other Produce Removed from the Forest by

Consumer or Purchaser - Brush wood, Chips and
Stumps
C03310 Timber & Other Produce Removed from the Forest by
Consumer or Purchaser - Gazing and Fodder Grass

0.057

1.708

3.145

2.975

C03311 Timber & Other Produce Removed from the Forest by

Consumer or Purchaser - Honey, Herbs & Medicinal
Plants
C03312 Timber & Other Produce Removed from the Forest by
Consumer or Purchaser - for Plants, Stumps, Seeds
Mazri, Mazri, Palm, Grass other than fodder etc
C03320 Jallo Rosin Factory - Other Factory Receipts
C03321 Fines & Forfeitures (Except Fines by Court)
C03322 Compensation under Forest Act including Fines by
Courts
C03323 Lease Rent from Temporary Cultivation
C03324 Hire Charges of Bulldozers and Other Machinery
C03325 Recovery of Water Rates
C03326 Rent of buildings, Shops, Lands and Water Mills
C03327 Receipts under Wild Birds and Wild Animals
Protection
C03328 Recoveries of Overpayment
C03329 Collection of Payments for Services Rendered
C03330 Receipts on account of Tree Cess
C03370 Other Receipts

0.857

1.314

3.365

4.215

0.002
0.039
0.069

0.101
0.013

2.249
34.334

1.980
37.767

0.050
0.075
1.753
29.986

0.054
0.077
1.332
31.887

5.385
0.200
0.077
8.776
34.000

5.940
0.220
0.085
9.654
37.400

2.451
0.027
0.020
118.366

1.958
131.004

2.149
1.690
134.316

2.364
2.400
135.000

2,677.077

2,871.247

2,502.687

2,952.955

1.672
0.014
0.131

1.921
0.059
0.140

3.833
0.495
0.140

4.216
0.544
0.154

1.123
0.004
0.400

1.210
0.004
0.508

1.442
0.022
1.734

1.586
0.025
1.907

IRRIGATION

2,675.405

2,869.326

2,498.854

2,948.739

Irrigation Works

2,659.006

2,822.512

2,486.475

2,935.122

Direct Receipts on account of Water Rate

Direct Receipts on account of sale of water
Recoveries of Expenditure
Irrigation Works-Others
Toll on Barrages

1,769.078
15.956
2.954
678.401
192.617

2,400.000
27.500
2.383
180.000
212.629

2,100.000
20.327
9.318
145.549
211.281

2,510.000
22.360
10.249
160.104
232.409

16.399
0.045
0.019

46.814
-

12.379
-

13.617
-

Economic Services Receipts, Cooperation,

Irrigation and Embankment - Drainage Works
Cooperation
C03401 Audit Fee
C03403 Recovery from other Provincial Govts on account of
training in Cooperative Training Institutions
C03404 Recovery of Overpayments
C03405 Collection of Payments for Services Rendered
C03406 Others

C03431
C03432
C03433
C03434
C03435

Embankments and Drainage

C03461 Direct Receipts on account of sale of water
C03462 Direct Receipts on account of sale Hill Torrents

20

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

C03463
C03465
C03471
C03481
C035

Recoveries of Expenditure
Works - Others
Planting Stumps Seed Mazri etc
Other Miscellaneous Revenue

Economic Services Receipts-Others

Fuel and Power
C03501 Fees for Petroleum products
C03503 Others
Industrial and Mineral Resources
C03506 Industrial Safety - Explosives Department
C03507 Receipts under Excise Duty on Minerals (Labour
Welfare) Act 1967
C03508 Others - Industrial and Mineral Resources
Printing
Sale of Gazette
Sale of other Govt. Publications
Sale of Forms and Registers
Sale of Service Books
Sale of Forms and Registers to Union Councils
Sale of Other Forms
Press Receipts
Printing Charges for work done for Provincial Govt.
Departments
C03521 Recoveries of Overpayments
C03523 Others
C03511
C03512
C03515
C03516
C03517
C03518
C03519
C03520

Stationery
C03526 Stationery Receipts
C03529 Sale of Plain Paper used with Stamps
C03530 Other Stationery Receipts
Investment Promotion and Supplies
Fees on Account of Purchase of Stores
Receipts of textile Commissioner
Receipts of coal Commissioner
Receipts of Central Testing and Standard
Laboratories
C03537 Receipt of the Pakistan Standard Institutions
C03538 Recoveries of overpayments
C03540 Others
C03531
C03534
C03535
C03536

C03541
C03544
C03545
C03546
C03549

Industries
Industries Receipts
Fees for Inspection of Boilers
Fees under Partnership Act,1932
Recoveries of Overpayments
Others

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

1.005
13.682
0.125
1.523

1.074
45.740
-

0.436
7.558
4.385

0.479
8.314
4.824

154.304
(26.583)
(26.596)
0.013

196.878
0.471
0.460
0.011

122.547
0.088
0.081
0.007

134.801
0.096
0.089
0.007

6.997
4.298
2.471

3.271
2.880
0.118

4.233
3.743
-

4.656
4.117
-

0.228

0.273

0.490

0.539

71.503
0.092
3.976
2.610
0.097
2.037
10.314
0.002
47.612

71.331
0.082
3.749
3.221
0.184
2.286
13.815
0.024
42.541

92.369
0.494
5.115
1.238
0.083
12.151
13.769
59.261

101.607
0.543
5.627
1.362
0.091
13.366
15.146
65.188

0.059
4.704

0.119
5.310

0.258

0.284

0.427
0.010
0.407
0.010

0.360
0.011
0.338
0.011

0.091
0.091
-

0.100
0.100
-

0.012
(0.044)
0.047
-

2.444
0.013
2.191
0.217
0.016

0.056
0.026
-

0.062
0.029
-

0.001
(0.016)

0.001
0.006

0.030

0.033

119.001
0.206
13.086
3.060
1.360
0.010

25.710
0.508
12.752
5.138
1.845
0.008

28.280
0.559
14.027
5.651
2.030
0.009

100.962
0.136
9.736
2.698
1.420
0.004

21

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

C03550 Technical Education & Vocational Training Authority

(TEVTA)
C03555 Car Parking Fees
Ports and Pilot age
C03573 Recoveries of Overpayments
C03575 Consultancy Services
Pakistan Post Office Department
C03581 Post Office Receipts
C036

C037

Grants
C03601
C03603
C03604
C03631
C03634

Foreign Grants - Development Grants

Others Grants from Federal Govt. (Dev)
Other Grants from Federal Govt (Non-Dev.)
Dera Programme
Foreign Aided Project Grants

Extraordinary Receipts
Extraordinary Receipts
C03701 Sale of Land
C03702 Sale of Land - Sale of Town Sites in Colonies
C03703 Sale of Land-Sale of Under Developed Agri. Land
C03704 Sale of Land - Sale of under-developed Agriculture
Land by Auction or Private Treaty in Colonies
C03705 Sale of Land-Property Rights to Tenants in Colonies
C03706 Sale of Other Government Assets
C03707 Other Receipts - Fees, Fines and Forfeitures
C03708 Sale of State owned Assets
C03709 Sale of Land by PPB or RPC
C03710 Sale of Government Assets by PPB or PRC
Sale of Agriculture Machinery
C03713 Sale of Machinery & Equipment
Others - Receipts
C03721 Sale Proceed and Rent of Agri. Land
C03722 Interest on deferred payments of Land sold in
colonies
C03724 Receipts of Bonus Share from Lever Brothers
Pakistan
C03725 Others - Receipts
C03726 Sale of Mass Produced Roti

C038

Others
C03801
C03802
C03803
C03804
C03805
C03806
C03807

Unclaimed Deposits
Sale of Stores and Materials
Sale of Land & Houses, etc.
Contributions
Rent, Rates & Taxes
Citizenship (Domicile) Fees
Realization under Monopolies and Restrictive Trade
Practices Ordinance
C03808 Receipts under the Mines & Oil-fields & Mineral
Development (Federal Control) Act, 1948
C03809 Receipts from Levy of Excise Duty imposed under
Section30-A of the Mines Act

Accounts
2010-2011

Budget
Estimates
2011-2012

86.461

100.721

0.507
0.993
0.992
0.001
0.005
0.005

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

5.459

6.004

0.558
-

12,484.701
6,448.796
3,897.463
2,138.254
0.062
0.126

4,506.387
3,384.387
1,122.000
-

14,076.844
3,635.734
10,396.880
44.230
-

2,147.000
2,147.000
-

2,390.902
2,381.732
44.236
241.047
35.311
8.357

4,048.772
4,034.461
44.826
206.094
43.113
21.351

857.611
832.110
10.000
200.000
15.000
4.900

3,723.372
3,695.321
11.000
220.000
16.500
5.390

173.159
0.363
2.541
0.305
1,803.173
73.240

215.349
0.420
2.907
0.401
3,500.000
-

400.000
0.010
2.000
0.200
153.927
46.073

440.000
0.011
2.200
0.220
1,700.000
1,300.000

0.140
0.140

9.030
(4.022)
11.807

14.311
12.241

25.501
0.001
13.000

28.051
0.001
14.300

0.147

1.077
0.021

2.070
-

12.500
-

13.750
-

14,300.340
1,068.433
5.624
50.561
0.257
26.472
0.082
(1.377)

2,986.218
26.965
38.411
29.062
1.867
-

11,222.218
10.072
41.727
39.516
0.139
-

3,213.527
11.079
45.900
43.467
0.152
-

1,611.229

2,000.000

1,900.000

2,200.000

0.002

22

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

C03810 Departmental Receipts form fertilizers

C03811 Sugarcane Development Cess
C03813 Other receipt - Fees realized under the Import &
Export Act 1950
C03814 Other receipts-Sale proceeds of Export Guides
C03815 Collection charges of Sugarcane Dev.Cess
C03816 Sale of Publicity Material and Rent
C03818 Fees for Registration of Societies under the
Registration Act
C03819 Sale Proceeds of Refugee Adhesive Stamps
C03820 Sale Proceeds of Highway Safety Codes
C03821 Receipts of Tourist Department
C03822 Receipts from Zoological Gardens
C03824 Recoveries of Overpayment
C03825 Collection of Payments for Service Rendered
C03826 Subsidy Payments by IMF under Supplementary
Financing Facility
C03827 Remuneration paid by I.M.F
C03828 Leather Export Cess
C03829 Fees, Fines & Forfeiture
C03831 Fees, and Subscription by Petitions Writer and
Traders in Katchery Compounds
C03832 Licence fee for Storage or Sale of Petroleum
C03833 Fees under the Poisons Act
C03834 Fees under the West Pakistan Ord 1960
C03835 Arms Licence Fees
C03836 Under the Cattle Trespass Act 1939
C03837 Fees for all Allotment of Land and Gardens to
Refugees
C03838 Fee of for screening of the films in the Punjab
C03839 Settlement Fees
C03840 Fees for Transfer and Issue of Duplicate Saving and
Deposits Certificates Pass Books and Withdrawal

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

0.007
18.262
0.121

0.297
13.537
0.001
9.888

16.870
2.706

0.210
4.055

0.231
4.461

0.002
0.469
1.490
8.203
166.589
1.295
0.036

8.926
178.047
1.258
-

12.502
28.618
-

13.752
31.479
-

0.245
0.429
96.560
13.685

15.008

10.443

11.487

0.896
0.003
0.092
549.076
0.354
-

660.000
-

660.000
-

832.700
-

0.003
0.584
0.011

0.004
-

0.252
-

0.277
-

Fee Fines not Specified Elsewhere

Treasure Trove Act 1878
Copying Agency Accounts
Ferry Receipts under the Ferries Act of 1978
Receipts from the deposit account of the Chief
Settlement Commissioner
C03849 Contractor Penalty
C03850 Miscellaneous recoveries made by NAB from defaulte

4.461
0.026
12.901

4.686
0.166
2.242

5.633
11.224

6.196
12.346

0.067
4.533

C03852 Royalty Pollution and Trekking Fee

C03855 Initial Environmental Examination and Environmental

1.121
15.575

0.011
0.022

C03841
C03842
C03844
C03845
C03846

C03857 Registration Fee for Private Security Companies

C03858 Fees on Transfer of Special US Dollar Bonds

23

ESTIMATES OF NON-TAX RECEIPTS

Head of Account

C03862 District Government - Receipts from Local Fund

C03863 Recoveries made by Ministry of Environment # Local
Govt and Rural Development from Defaulters NGOs
C03866 Fee for Issuance of Licences to Private Security C
C03867 Fee for renewal of licences of Private Security Co
C03870 Others
C03871 Hajj Arrangement-Recoveries of electic and Similar
C03872
C03879
C03882
C03886

Other Receipts- Recoveries of Claims Under the Eht

Recoveries made by Anti Corruption Establishment
Production Bonus Deposited by Exploration and
Fee for Issuance of Fee & Registration

C039 Development Surcharge & Royalities(Fed-Transfers)

C03904 Surcharge-on Natural Gas Share of Net Proceeds
assigned to Provinces
C03907 Net Proceed of Royalty on Crude Oil assigned to
Provinces
C03908 Net Proceed of Royalty on Natural Gas assigned to
Provinces
C03915 Windfally Levy against Crude Oil/Conde

TOTAL GENERAL REVENUE RECEIPTS

Accounts
2010-2011

Budget
Estimates
2011-2012

8.109
0.010

0.159
0.076
10,600.207
0.023

0.237
5.984
3.346
0.054

Revised
Estimates
2011-2012
8,497.827
-

(Rs. in million)
Budget
Estimates
2012-2013
-

7,392.149
2,150.502

5,423.944
1,720.557

8,163.431
1,801.182

6,585.092
2,100.801

3,847.986

2,342.159

4,517.428

2,949.935

1,393.645

1,361.228

1,844.821

1,534.356

0.016
539,751.330

655,699.097

667,441.763

780,674.805

24

ESTIMATES OF CAPITAL RECEIPTS

Head of Account

GENERAL CAPITAL RECEIPTS

Account No.I
Account No.II

E01 RECOVERIES OF INVESTMENT

E013

Investment Receipts
E01301 Federal or Provincial Investment (Financial)

E02 RECOVERIES OF LOANS AND ADVANCES

(Rs. in million)
Budget
Estimates
2012-2013

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

76,363.851

286,625.166

197,010.880

357.190

35,315.192

2,804.052

15,558.620

76,006.661

251,309.974

194,206.828

213,483.514

Accounts
2010-2011

229,042.134

7.783

7.783
7.783

337.779

5,218.758

538.926

6,816.186

242.787
242.787
-

142.171
111.081
31.090

169.694
138.604
31.090

123.571
92.863
30.708

E022

From District Govts. TMAS / Local Bodies

E02201 Loans to District Govts
E02202 TMAs

E023

Loans to Financial Institutions

E02301 Domestic Loans

E024

From Non-Financial Institutions

E02402 Foreign Loans
E02420 Others

45.603
0.458
45.145

132.413
132.413

323.966
323.966

217.349
217.349

E025

From Govt Servants

E02501 House Building Advance
E02502 Motor Car Advance
E02503 Motor Cycle Advance
E02504 Cycle Advance
E02550 Others

49.097
47.455
0.691
0.899
0.009
0.043

43.895
42.614
0.394
0.887
-

45.165
40.176
1.312
3.671
0.006
-

45.165
40.176
1.312
3.671
0.006
-

E026

From Private Sector

E02601 Taccavi Loans to Zamindars
E02602 To Cultivators

0.292
0.094
0.198

0.279
0.279

0.101
0.101

0.101
0.101

19.411

30,096.434

2,257.343

8,742.434

19.411
19.411

0.434
0.434
-

59.043
0.035
59.008

0.434
0.434
-

E03 DEBT
E031

PERMANENT DEBT - DOMESTIC (Account-I)

E03101 Permanent Debt - Direct
E03102 Permanent Debt Received from Federal Government

4,900.000
4,900.000

6,430.000
6,430.000

25

ESTIMATES OF CAPITAL RECEIPTS

Head of Account

E033

PERMANENT DEBT - FOREIGN

E03302 Foreign Debt-received from Federal Government

PUBLIC DEBT [Loans from Commercial Banks (A/c-II)]
E01 Recoveries of Investment
E012 State Trading Schemes Receipts
E01201 Federal
E01202 Provincial
E01203 Others

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

30,096.000

2,198.300

8,742.000

30,096.000
251,309.974

2,198.300
194,206.828

8,742.000
213,483.514

6.661 153,588.970
6.661 153,588.970
0.550
7.001 121,966.900
(0.890) 31,622.070

92,225.545
92,225.545
74,561.782
17,663.763

107,578.000
107,578.000
73,281.250
34,296.750

76,006.661

97,721.004

101,981.283

105,905.514

76,000.000
76,000.000

97,721.004
97,721.004

101,981.283
101,981.283

105,905.514
105,905.514

14,036.270

18,610.000

11,397.000

11,487.514

14,036.270

18,610.000

11,397.000

11,487.514

Foreign Debt (Permanent)

14,036.270

18,610.000

11,397.000

11,487.514

E03302 Foreign Debt (Permanent) received from the Federal

Govt.

14,036.270

18,610.000

11,397.000

11,487.514

630,151.451

960,934.263

875,849.643

1,021,204.453

Account No.I

554,144.790

709,624.289

681,642.815

807,720.939

Account No.II

76,006.661

251,309.974

194,206.828

213,483.514

FLOATING DEBT
E03202 Cash Credit Accommodation (A/C-II)

DEVELOPMENT CAPITAL RECEIPTS

E03 DEBT
E033

Budget
Estimates
2011-2012

76,000.000

E03 DEBT
E032

Accounts
2010-2011

TOTAL PROVENCAL CONSOLIDATED FUND

26

ESTIMATES OF EXPENDITURE

Head of Account

TOTAL PROVINCIAL CONSOLIDATED FUND

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

590,373.237

960,617.558

875,897.839

1,051,382.869

CURRENT REVENUE EXPENDITURE

370,119.319

434,749.818

467,993.236

532,859.871

CURRENT CAPITAL EXPENDITURE

113,720.205

305,867.740

242,393.430

268,522.998

i)

CURRENT CAPITAL EXPENDITURE A/C-I

35,174.127

54,557.766

48,186.602

55,039.484

ii)

CURRENT CAPITAL EXPENDITURE A/C-II

78,546.078

251,309.974

194,206.828

213,483.514

DEVELOPMENT EXPENDITURE (GROSS)

106,533.713

220,000.000

165,511.173

250,000.000

i)

DEVELOPMENT REVENUE EXPENDITURE

58,780.094

127,207.412

101,765.362

165,670.838

ii)

DEVELOPMENT CAPITAL EXPENDITURE

47,753.619

92,792.588

63,745.811

84,329.162

27

ESTIMATES OF EXPENDITURE
(Rs. in million)
Budget
Estimates
2012-2013

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

209,442.898

245,735.165

269,697.567

305,300.357

62,018.897

71,417.251

76,278.719

89,819.358

145,749.663

172,730.162

191,629.503

213,603.039

1,672.738

1,585.899

1,787.492

1,876.093

1.600

1.853

1.853

1.867

63,330.901

69,244.576

75,700.040

81,864.264

6,310.381

8,253.714

7,715.773

9,416.002

51,140.184

52,788.270

59,825.949

62,251.774

39.023

45.965

43.036

51.172

034 Prison Administration and Operation

3,916.742

4,143.587

4,862.835

5,364.201

036 Administration of Public Order

1,924.571

4,013.040

3,252.447

4,781.115

38,188.840

61,600.671

48,603.066

71,684.904

230.257

426.662

447.748

471.540

26,471.754

49,839.774

35,603.547

57,223.896

32.879

33.170

Head of Account
SUMMARY
01

GENERAL PUBLIC SERVICES

011 Executive & Legislative Organs, Financial and
Fiscal Affairs
014 Transfers
015 General Services
019 General Public Services not Elsewhere
Defined

03

PUBLIC ORDER AND SAFETY AFFAIRS

031 Law Courts
032 Police
033 Fire Protection

04

ECONOMIC AFFAIRS
041 General Economic, Commercial & Labour Affairs
042 Agri. Food, Irrigation, Forestry & Fishing
043 Fuel and Energy

05

5,930.322

6,322.541

7,068.152

7,353.455

045 Construction and Transport

5,546.672

5,011.694

5,439.269

6,591.480

047 Other Industries

9.835

11.471

11.363

ENVIRONMENT PROTECTION

58.147

58.251

74.862

71.381

58.147

58.251

74.862

71.381

1,885.370

2,639.981

3,016.710

3,296.079

061 House Development

240.638

303.852

304.354

414.627

062 Community Development

341.148

343.091

421.486

410.636

1,303.584

1,993.038

2,290.870

2,470.816

19,746.618

25,484.686

31,707.190

35,656.545

18,401.485

23,446.288

26,812.065

32,691.092

111.334

111.995

108.903

121.646

1,233.799

1,926.403

4,786.222

2,843.807

RECREATIONAL, CULTURE AND RELIGION

967.757

1,022.538

1,431.239

1,478.413

081 Recreational and Sporting Services

155.226

123.170

319.833

180.197

082 Cultural Services

246.856

202.202

356.010

360.573

083 Broadcasting and Publishing

421.312

504.367

568.035

718.270

084 Religious Affairs

114.362

151.827

139.979

168.102

30.001

40.972

47.382

51.271

HOUSING AND COMMUNITY AMENITIES

063 Water Supply

07

HEALTH
073 Hospital Services
074 Public Health Services
076 Health Administration

08

044 Mining and Manufacturing

053 Pollution Abetment

06

086 Admn. Info/. Recreation & Culture

28

ESTIMATES OF EXPENDITURE

Head of Account
09

EDUCATION AFFAIRS AND SERVICES

091 Pre. Primary Education Affairs & Service

26,200.970

Revised
Estimates
2011-2012
33,573.988

(Rs. in million)
Budget
Estimates
2012-2013
31,307.272

597.549

767.208

721.381

860.005

092 Secondary Education Affairs and Services

12,038.532

9,998.527

15,650.108

10,899.934

093 Tertiary Education Affairs and Services

13,204.019

13,124.354

13,573.389

15,948.495

094 Education Services Nondefinable by level

124.594

315.177

381.204

160.966

095 Subsidiary Services to Education

187.114

185.512

295.123

239.435

49.162

2,750.352

2,952.783

3,198.437

10,297.818

1,822.820

4,188.574

2,200.656

9,961.897

1,435.371

3,792.427

1,724.401

335.921

387.449

396.147

476.255

370,119.319

434,749.818

467,993.236

532,859.871

9,656.337

30,000.000

14,937.266

34,000.000

360,462.982

404,749.818

453,055.970

498,859.871

097 Education Affairs, Services Not Elsewhere

Defined
10

Accounts
2010-2011

Budget
Estimates
2011-2012
27,141.130

SOCIAL PROTECTION
107 Administration
108 Others
TOTAL CURRENT REVENUE EXPENDITURE (GROSS)
LESS

Subsidies

TOTAL CURRENT REVENUE EXPENDITURE (NET)

29

ESTIMATES OF EXPENDITURE

01
011

General Public Services

Executive & Legislative Organs, Financial
and Fiscal Affairs
0111
Executive and Legislative Organs
011101 Parliamentary / Legislative Affairs

011105

2,385.643
831.701

4,696.545
1,061.467

4,729.769
1,029.399

5,348.441
1,168.306

General Administration
Provincial Assembly
Law and Parliamentary Affairs Department
Human Rights & Minorities Affairs Department

PC21010

453.794
337.480
61.775
54.539

607.512
400.997
119.132
87.383

554.527
340.946
123.273
90.308

623.141
399.618
130.870
92.653

General Administration
(Charged)
Provincial Assembly
(Charged)
Provincial Assembly Department (Charged)

PC24010

LQ4054
LQ4055

377.907
3.667
374.240

453.955
5.101
448.854

474.872
4.001
470.871

545.165
5.101
540.064

653.998
185.316
14.689
70.571
100.056

575.163
160.190
14.367
64.857
80.966

704.042
181.219
14.367
74.821
92.031

594.020
186.968
14.367
77.170
95.431

468.682
319.188
148.709
0.785

414.973
266.419
147.054
1.500

522.823
368.619
153.904
0.300

407.052
259.836
145.716
1.500

135.279
135.279
43.465
91.814

141.598
141.598
50.868
90.730

153.576
153.576
47.238
106.338

185.285
185.285
50.414
134.871

252.777
252.777
44.346
138.250
70.181

2,193.766
2,193.766
504.298
1,129.474
559.994

2,213.398
2,213.398
421.216
1,205.613
586.569

2,575.038
2,575.038
607.814
1,349.202
618.022

PC21010

141.601
141.601
141.601

127.090
127.090
127.090

116.281
116.281
116.281

137.401
137.401
137.401

PC21010

156.691
150.331
150.331

164.288
156.931
156.931

166.958
159.605
159.605

177.861
169.475
169.475

6.360
6.360

7.357
7.357

7.353
7.353

8.386
8.386

213.596
213.596
190.121
23.475

433.173
433.173
395.890
37.283

346.115
346.115
315.950
30.165

510.530
510.530
462.308
48.222

Provincial Executive
General Administration (Charged)
LQ4056 Governor's House
(Charged)
LQ4057 Governor's Secretariat
(Charged)
LQ4376 Staff and Household
(Charged)
General Administration
Chief Minister's Secretariat
Ministers
Chairman Monitoring and Implementation

Administrative Inspection
General Administration
LQ4060 Chief Minister Inspection Team
LQ4061 Provincial Ombudsman
District Administration
General Administration
LQ4583 District Administration
LQ4584 Sub Divisional Administration
LQ4586 Additional Collector

PC24010

PC21010

PC21010

PC21010

011108

Local Authority Administration & Regulation

General Administration
LQ4065 Local Government and Community
Development Department
011110 General Commission and Enquires
General Administration
LQ4092 Public Service Commission

LQ4284
011111

(Rs. in million)
Budget
Estimates
2012-2013
305,300.357
89,819.358

LQ4053
LQ4062
LQ4502

LQ4058
LQ4059
LQ4778
011104

Revised
Estimates
2011-2012
269,697.567
76,278.719

Accounts
2010-2011

Head of Account

011103

209,442.898
62,018.897

Budget
Estimates
2011-2012
245,735.165
71,417.251

Miscellaneous
Official Language Committee

Divisional Administration
General Administration
LQ4508 Divisional Administration
LQ4519 Circuit House

PC21031

PC21010

30

ESTIMATES OF EXPENDITURE

38,376.303
785.725

Budget
Estimates
2011-2012
47,853.408
5,650.371

Revised
Estimates
2011-2012
57,359.627
4,036.611

(Rs. in million)
Budget
Estimates
2012-2013
68,287.036
10,586.447

PC21010

785.725
781.449
4.276
591.905

5,650.371
5,640.161
10.210
966.132

4,036.611
4,029.401
7.210
1,056.532

10,586.447
10,568.243
18.204
1,135.388

PC21003

42.996
37.758
0.073
5.165
138.400
8.540
92.595

55.001
36.578
11.700
6.723
176.224
10.224
125.500

88.599
70.509
11.700
6.390
184.849
9.849
132.500

57.446
38.473
11.700
7.273
200.961
11.296
140.000

37.265

40.500

42.500

49.665

Accounts
2010-2011

Head of Account
0112
011204

Financial and Fiscal Affairs

Administration of Financial Affairs

General Administration
LQ4066 Finance Department
LQ5293 Provincial Finance Commission
011205 Tax Management (Customs, Income Tax, Excise etc.)
Provincial Excise
Direction
Cost of Manufacturing Opium Tablets
Excise Bureau
Stamps
LQ4008 Superintendence
LQ4009 Cost of Stamps Supplied from Central
Stamps Store
LQ4010 Charges for the Sale of Stamps
LQ4005
LQ4006
LQ4007

011206

011207

011210

011250

PC21004

Registration
Superintendence
District Charges

PC21006

LQ4016
LQ4574

7.611
3.892
3.719

39.663
4.042
35.621

37.527
4.625
32.902

51.290
4.463
46.827

Charges on A/c of Motor Vehicles Act

Registration and Token Tax
Route Permits of Vehicles

PC21007

LQ4017
LQ4018

32.730
16.168
16.562

38.211
18.276
19.935

114.124
35.032
79.092

104.970
65.908
39.062

Other Taxes and Duties

Cotton Fee
Urban Immovable Property Tax
Charges in Connection With Tobacco Duties
Charges Under Electricity Act
Charges Under Electricity Act

PC21008

LQ4021
LQ4022
LQ4023
LQ4024
LQ5320

111.184
1.204
23.616
86.364
-

367.636
1.836
254.545
0.623
110.632
-

321.867
1.875
200.823
0.623
118.546

375.709
2.657
238.943
0.623
133.486

General Administration
Excise and Taxation Department
Board of Revenue
Member Colonies

PC21010

LQ4067
LQ4099
LQ4768

258.984
27.018
226.955
5.011

289.397
37.397
250.317
1.683

309.566
33.848
249.651
26.067

345.012
62.080
281.103
1.829

409.776
409.776
7.326
402.450

508.092
508.092
15.269
492.823

530.081
530.081
12.567
517.514

557.366
557.366
25.371
531.995

Accounting Services
General Administration
LQ4100 Inspectorate of Treasuries
LQ4101 Treasuries/District Accounts Offices

PC21010

Auditing Services
General Administration
LQ4102 Local Fund Audit Department

PC21010

150.936
150.936
150.936

188.598
188.598
188.598

202.592
202.592
202.592

228.635
228.635
228.635

Pension Civil
Pension
LQ4278 Pension

PC21028

36,394.188
36,394.188
36,394.188

40,496.215
40,496.215
40,496.215

51,490.038
51,490.038
51,490.038

55,736.200
55,736.200
55,736.200

PC21031

43.773
43.773
43.773

44.000
44.000
44.000

43.773
43.773
43.773

43.000
43.000
43.000

Others
LQ4285

Miscellaneous
Government Contribution to Group Insurance

31

ESTIMATES OF EXPENDITURE

0115
011501

011502

Foreign Debt Management

Interest on Foreign Debt Payable to Federal
Government (Charged)
Interest on Debt & other Obligations
LQ4409 IDA Credit
(Charged)
Domestic Debt Management
Interest on Blocked A/C
Interest on Debt & other Obligations
LQ4780 Interest on Blocked A/c

LQ4402
LQ4403
LQ4404
LQ4405
LQ4477
LQ4539
014
0141
014102

014103

014106

014110

PC24044

PC24044

(Charged)

Investment and Domestic Debt

Interest on Debt & other Obligations
LQ4400 Interest on Domestic Loans Taken for
Development Schemes from Federal
Government (A)
(Charged)
LQ4401

PC24044

Interest on Domestic Loans Taken for Scrap

Tubewells from Federal Government (B)
(Charged)
Permanent Debt (Market Loans) (Charged)
Floating Debt
(Charged)
Un-Funded Debt
(Charged)
Other Obligations
(Charged)
Payment of Interest to Financial Institutions (Charged)
Payment of Interest to Bank of Punjab (Charged)

Transfers
Transfers (Inter-Governmental)
To District Governments
Miscellaneous
LQ4341 District Government
To TMAs (Tehsil, Town and Unions)
Miscellaneous
LQ4385 Grant-in-Aid to Tehsil Municipal
Administration
LQ4342 Grant -In-Aid to Union Administration
Cantonment Board
Miscellaneous
LQ4454 Grant-in-Aid to Cantonment Board

PC21031

PC21031

PC21031

Others
DQ4003
LQ4049
RQ4001

Irrigation & Land Reclamation

Grant in Aid to DG Khan (Hill Torrents)
Grant-in-Aid to Engineering Academy
Grant in Aid to Rajanpur (Hill Torrents)

Miscellaneous
Grant to Cholistan Development Authority,
Bahawalpur
LQ4298 Implementation of Jinnah Abadies
LQ4363 Guarantee of Annual Income from Post
Office, Telegraphs and Telephone Lines
LQ4761 Grant in Aid

BO4006

4,392.818
4,392.818

Revised
Estimates
2011-2012
274.155
274.155

(Rs. in million)
Budget
Estimates
2012-2013
4,326.707
4,326.707

4,392.818
4,392.818

3,885.461
3,885.461

274.155
274.155

4,326.707
4,326.707

16,864.133
4,501.608
4,501.608
4,501.608

14,981.837
3,500.000
3,500.000
3,500.000

13,915.168
2,900.000
2,900.000
2,900.000

11,857.174
1,600.000
1,600.000
1,600.000

12,362.525
12,362.525
4,389.806

11,481.837
11,481.837
3,834.127

11,015.168
11,015.168
3,834.127

10,257.174
10,257.174
3,292.479

1,387.584

1,431.425

1,431.425

1,319.357

903.071
3,466.782
2,215.282
-

0.500
1,500.000
3,526.782
0.003
1,179.000
10.000

0.500
300.000
4,397.611
0.002
1,038.688
12.815

0.500
500.000
4,702.835
0.003
425.000
17.000

145,749.663
145,749.663
127,439.471
127,439.471
127,439.471

172,730.162
172,730.162
148,000.000
148,000.000
148,000.000

191,629.503
191,629.503
165,050.660
165,050.660
165,050.660

213,603.039
213,603.039
186,783.105
186,783.105
186,783.105

15,013.119
15,013.119
10,579.421

20,588.730
20,588.730
15,570.000

20,398.837
20,398.837
15,151.000

23,000.000
23,000.000
17,000.000

4,433.698

5,018.730

5,247.837

6,000.000

1,040.004
1,040.004
1,040.004

1,200.000
1,200.000
1,200.000

1,755.156
1,755.156
1,755.156

1,200.000
1,200.000
1,200.000

2,257.069
20.377
20.377
-

2,941.432
25.377
1.988
22.974
0.415

4,424.850
29.780
3.429
25.544
0.807

2,619.934
31.549
2.630
28.182
0.737

2,236.692
61.132

2,916.055
87.165

4,395.070
116.382

2,588.385
114.153

4.252
-

3.998
0.600

3.960
-

4.759
-

1,632.250

2,626.665

4,018.883

2,224.766

Accounts
2010-2011

Head of Account
0114
011402

Budget
Estimates
2011-2012
3,885.461
3,885.461

PC21009

PC21031

32

ESTIMATES OF EXPENDITURE

015
0151
015101

Punjab Economic Research Institute

Punjab Quran Board
Information Technology Board
Punjab Privatization Board
Society for Preventation of cruelty to Animals

LQ4339
LQ4534
LQ5311

Grant to Payable Armed Services Board

Rural Development Project Bahawalpur
Guarantee of Annual Income Rom Post

General Services
Personnel Services
Establishment Services General Administration
General Administration
LQ4063 Services & General Administration Deptt.
LQ4090 Director General Protocol
LQ5994 Public Policy & Change Management Wing
S&GAD
LQ4445 Inter Provincial Coordination Wing of S&GAD
LQ4504
LQ4507

015102

0152
015201

Planning Services
Planning
General Administration
LQ4068 Planning and Development Department
LQ4772 Director General Monitoring & Evaluation

LQ4286
LW4187
0153
015301

015406

Miscellaneous
Planning and Development Department
Punjab Devolved Social Services Programme

Miscellaneous Departments
Bureau of Statistics

Other General Services

Centralized Printing And Publishing
Stationery and Printing
BO4005 Govt. Press, Bahawalpur
LQ4279 Controller Printing and Stationery
LQ4280 Purchase of Stationery Stores
LQ4281 Purchase of Plain Paper used with Stamps
LQ4282 Government Press Lahore
Information Technology
General Administration
LQ4070 Information Technology Department

(Rs. in million)
Budget
Estimates
2012-2013
30.880
9.999
125.680
17.887
17.515

5.000
16.306
-

5.000
34.735
-

5.000
19.675
0.600

5.000
37.146
0.600

1,672.738
1,254.902
1,205.148
1,205.148
902.077
37.916
5.896

1,585.899
1,126.148
968.618
968.618
791.333
26.764
-

1,787.492
1,332.576
1,255.538
1,255.538
1,006.660
51.212
-

1,876.093
1,357.589
1,187.704
1,187.704
999.467
29.890
-

5.526

PC21010

PC21010

PC21031

Statistics
Statistics
LQ4238

0154
015403

PC21010

VIP Flight Maintenance & Operation Cell

Aviation Flight (RW)

Human Resource Management

General Administration
LQ4383 Management and Professional Development
Department
LQ5992 Punjab Institute of Management and
Professional Development Institute

20.261
1.832
453.571
30.080
12.008

Revised
Estimates
2011-2012
25.013
2.811
172.111
16.878
13.757

Accounts
2010-2011

Head of Account
LQ4427
LQ4428
LQ4429
LQ4431
LQ4432

Budget
Estimates
2011-2012
23.544
6.277
96.540
15.435
16.096

PC21023

PC21029

PC21010

59.873
193.860

71.253
79.268

78.032
119.634

76.653
81.694

49.754
49.754
21.349

157.530
157.530
123.711

77.038
77.038
45.876

169.885
169.885
126.151

28.405

33.819

31.162

43.734

191.715
191.715
165.279
151.682
13.597

210.696
210.696
185.865
158.433
27.432

187.860
187.860
161.922
145.009
16.913

232.083
232.083
204.559
174.555
30.004

26.436
23.550
2.886

24.831
24.716
0.115

25.938
25.938
-

27.524
27.524
-

81.517
81.517
81.517
81.517

115.696
115.696
115.696
115.696

124.200
124.200
124.200
124.200

139.864
139.864
139.864
139.864

144.604
122.755
122.755
17.856
5.905
28.702
4.795
65.497

133.359
133.359
133.359
18.832
6.502
50.000
5.389
52.636

142.856
142.856
142.856
21.583
7.117
31.705
6.004
76.447

146.557
146.557
146.557
21.481
7.721
50.000
5.687
61.668

21.849
21.849
21.849

33

ESTIMATES OF EXPENDITURE
Budget
Estimates
2011-2012
1.853
1.853
1.853
1.600
1.600
0.253
0.186

Revised
Estimates
2011-2012
1.853
1.853
1.853
1.600
1.600
0.253
0.186

(Rs. in million)
Budget
Estimates
2012-2013
1.867
1.867
1.867
1.600
1.600
0.267
0.200

0.067

0.067

0.067

63,330.901
6,310.381
6,310.381
5,794.950
38.517
38.517

69,244.576
8,253.714
8,253.714
7,598.176
37.369
37.369

75,700.040
7,715.773
7,715.773
7,105.640
41.957
41.957

81,864.264
9,416.002
9,416.002
8,664.533
48.553
48.553

PC24011

1,453.109
1,453.109

1,378.217
1,378.217

1,710.904
1,710.904

1,889.974
1,889.974

Accounts
2010-2011

Head of Account
019
0191
019120

03
031
0311
031101

Gen.Public Services Not Elsewhere Defined

Gen.Public Services Not Elsewhere Defined
Others
PC24045
Privy Purses
LQ4319 Maintenance Allowance to Ex-Rulers (Charged)
PC21031
Miscellaneous
DQ4007 Miscellaneous Expenditure on Tribes in
D.G.Khan
RQ4066 Miscellaneous Expenditure on Tribes in
Rajanpur
Public Order And Safety Affairs
Law Courts
Law Courts
Courts/Justice
General Administration
LQ4091 Punjab Service Tribunal

PC21010

(Charged)
(Charged)

1.600
1.600
1.600
1.600
1.600
-

LQ4112

Administration of Justice
High Court
Administration of Justice
High Court
Session Courts
Civil Courts
Special Courts
Courts of Small Causes

PC21011

LQ4111
LQ4114
LQ4115
LQ4116
LQ4117

4,239.268
6.181
1,490.068
2,658.416
65.290
19.313

6,086.581
0.805
1,615.348
4,378.256
69.906
22.266

5,254.334
11.400
1,876.077
3,260.584
86.464
19.809

6,624.508
0.805
1,745.553
4,771.661
81.206
25.283

Miscellaneous Departments
Labour Courts
Labour Appellate Tribunal Lahore

PC21023

LQ4226
LQ4475

64.056
49.756
14.300

96.009
64.318
31.691

98.445
69.186
29.259

101.498
68.826
32.672

031102

Attorneys / Legal Services

LQ5467 Solicitor's Department
LQ5468 Mufassil Establishment
LQ5469 Advocate General

PC21011

484.264
15.768
232.908
235.588

602.717
21.646
316.075
264.996

568.052
25.664
276.886
265.502

693.309
29.711
358.146
305.452

031103

Punjab Judicial Academy

LQ4472 Punjab Judicial Academy

PC21011

30.264
30.264

51.884
51.884

41.117
41.117

56.948
56.948

031120

Others

0.903
0.903
0.903

0.937
0.937
0.937

0.964
0.964
0.964

1.212
1.212
1.212

51,140.184
51,140.184
45,726.878
45,726.878
1,237.159
219.003
42,071.080
450.859
1,443.769
305.008
-

52,788.270
52,788.270
46,577.952
46,577.952
1,224.846
209.502
41,862.788
1,780.465
624.234
876.117

59,825.949
59,825.949
53,499.252
53,499.252
1,686.273
235.899
48,463.706
1,732.603
519.384
861.387

62,251.774
62,251.774
55,063.320
55,063.320
799.235
248.660
50,025.478
1,978.496
649.122
1,362.329

LQ4110
032
0321
032102

Administration of Justice
Administrative-General and Official Trustee

Police
Police
Provincial Police
Police
LQ4125 Direction
LQ4126 Superintendence
LQ4127 District Police
LQ4128 Crime Investigation Department
LQ4129 Special Branch
LW4120 Elite Police Force
LQ4590 Counter Terrorism Department

PC21011

PC21013

34

ESTIMATES OF EXPENDITURE

211.387
211.387
99.229
58.912
53.246

Budget
Estimates
2011-2012
295.572
295.572
130.538
107.713
57.321

Revised
Estimates
2011-2012
245.760
245.760
105.504
72.782
67.474

(Rs. in million)
Budget
Estimates
2012-2013
345.311
345.311
132.421
142.220
70.670

403.798
403.798
353.644
50.154

671.485
671.485
625.375
46.110

501.871
501.871
445.127
56.744

742.969
742.969
686.654
56.315

PC21013

1,112.282
1,112.282
1,112.282

1,470.816
1,470.816
1,470.816

1,307.307
1,307.307
1,307.307

1,786.748
1,786.748
1,786.748

PC21013

3,098.262
3,098.262
3,098.262

3,047.290
3,047.290
3,047.290

3,576.012
3,576.012
3,576.012

3,590.157
3,590.157
3,590.157

PC21013

587.577
587.577
183.756

725.155
725.155
223.396

695.747
695.747
216.018

723.269
723.269
229.929

369.131
34.690

461.759
40.000

394.841
84.888

438.340
55.000

39.023
39.023
36.031
36.031
36.031

45.965
45.965
41.871
41.871
41.871

43.036
43.036
39.610
39.610
39.610

51.172
51.172
46.314
46.314
46.314

2.992
2.992
2.992

4.094
4.094
4.094

3.426
3.426
3.426

4.858
4.858
4.858

3,916.742
3,916.742
3,850.875
3,850.875
50.641
1,767.328
1,936.158
37.369
53.621
0.340
5.418

4,143.587
4,143.587
4,068.730
4,068.730
46.631
1,882.666
2,016.326
56.415
59.995
1.197
5.500

4,862.835
4,862.835
4,790.145
4,790.145
63.287
2,318.127
2,296.978
44.427
61.373
0.453
5.500

5,364.201
5,364.201
5,280.656
5,280.656
67.098
2,611.547
2,463.169
61.276
70.725
1.241
5.600

65.867
65.717
65.717

74.857
74.682
74.682

72.690
72.520
72.520

83.545
83.345
83.345

0.150
0.150

0.175
0.175

0.170
0.170

0.200
0.200

Accounts
2010-2011

Head of Account
032103

032108

032111

Local Police
Police
DQ4005 Border Military Police (D.G. Khan)
DQ4006 Baluch Levy, D.G. Khan
RQ4002 Border Military Police (Rajanpur)
Economic Crime Investigation
General Administration
LQ4093 Anti-corruption Establishment
LQ4094 Special Judges Anti-Corruption Courts

032150

Police
Police Training Institutes

Other Civil Armed Forces

Police
LQ4131 Punjab Constabulary
Others
Police
LQ4133 Police Supplied to Public Deptts. Private
Bodies and Persons
LQ4134 Qaumi Razakar Organization
LQ4135 Works

033
0331
033101

033102

034
0341
034101

034120

PC21010

Training
LQ4136

032113

PC21013

Fire Protection
Fire Protection
Administration
Civil Defence
LQ4301 Administration
Operations
Civil Defence
LQ4302 Medical Establishment
Prison Administration and Operation
Prison Administration and Operation
Jails and Convict Settlement
Jails
LQ4118 Direction
LQ4119 Central Jails
LQ4120 District Jails
LQ4121 Lock Ups
LQ4122 Jails (manufactures) Central Jails
LQ4123 District Jails
LQ4124 Works
Other Places of Detention and Correction
General Administration
LQ4103 Reclamation and Probation Department

LQ4287

Miscellaneous
State Prisoners and Detenues

PC21032

PC21032

PC21012

PC21010

PC21031

35

ESTIMATES OF EXPENDITURE

04
041
0411
041102

Administration of Public Order

Administration
Secretariat / Administration

(Rs. in million)
Budget
Estimates
2012-2013
4,781.115
4,781.115
4,781.115

General Administration
Home Department
Crisis Management and Control Centre
District Public Safety Commission
Forensic Science Laboratory Punjab
Public Prosecution Department
Prosecutor General
Child Protection Bureau
Special Intelligence Agency
Directorate of Monitoring
DG (Inspection)

PC21010

LQ4064
LQ4095
LQ4096
LQ4097
LQ5276
LQ5283
LQ5362
LQ4506
LQ4457
LQ4456

1,077.247
222.121
2.221
5.150
12.676
0.508
664.054
108.592
0.067
61.858
-

2,109.550
173.451
6.816
81.114
18.430
70.250
1,486.731
248.098
24.660

1,331.594
212.083
2.731
8.280
13.111
42.359
762.144
205.683
77.916
7.287

2,231.573
185.873
6.164
80.874
19.493
87.019
1,471.909
270.930
86.009
23.302

Miscellaneous
Rescue 1122 (Punjab Emergency Service)

PC21031

LQ4509

847.324
847.324

1,903.490
1,903.490

1,920.853
1,920.853

2,549.542
2,549.542

38,188.840
230.257
59.273
59.273

61,600.671
426.662
172.550
172.550

48,603.066
447.748
177.851
177.851

71,684.904
471.540
202.522
202.522

59.273
28.612
30.661
-

172.550
32.605
33.921
106.024

177.851
36.072
38.452
103.327

202.522
41.790
43.865
116.867

94.207
8.485
8.485
8.485

157.328
10.505
10.505
10.505

160.104
13.281
13.281
13.281

138.491
13.491
13.491
13.491

Economic Affairs
Gen. Economic, Commercial & Labour Affairs
General Economic Affairs
Anthropological, Archaeological and Other

LQ4239
LQ4358
LQ4544
0412
041212

1,924.571
1,924.571
1,924.571

Revised
Estimates
2011-2012
3,252.447
3,252.447
3,252.447

Accounts
2010-2011

Head of Account
036
0361
036101

Budget
Estimates
2011-2012
4,013.040
4,013.040
4,013.040

Miscellaneous Departments
Archaeological
Lahore Fort and Shalimar Gardens
Archaeological (Devolved Offices)

Commercial Affairs
Trade Marks, Patents and Copyrights
Misc. Department
LQ4225 Weights and Measures Trade Marks and
Patent Rights

PC21023

PC21023

041214

Administration
LQ4767 Commerce and Investment Department

PC21010

13.814
13.814

041214

Administration
LQ4518 Pak China Bureau
LQ4533 Punjab Board of Investment & Trade

PC21022

71.908
21.908
50.000

146.823
21.823
125.000

146.823
21.823
125.000

125.000
125.000

0413
041305

General Labour Affairs

Industrial Safety (Inspection of Boilers, Explosives, etc.)
PC21022
Industries
LQ4220 Inspectorate of Boilers

76.777
9.398
9.398
9.398

96.784
10.540
10.540
10.540

109.793
10.052
10.052
10.052

130.527
11.174
11.174
11.174

041308

Wage Regulation
Miscellaneous Department
LQ4229 Minimum Wages Board

PC21023

4.614
4.614
4.614

5.196
5.196
5.196

6.340
6.340
6.340

6.499
6.499
6.499

Administration
General Administration
LQ4075 Labour and Human Resource Department

PC21010

62.765
17.735
17.735

81.048
23.893
23.893

93.401
27.618
27.618

112.854
25.079
25.079

45.030
45.030

57.155
57.155

65.783
65.783

87.775
87.775

041310

LQ4228

Miscellaneous Department
Directorate of Labour Welfare

PC21023

36

ESTIMATES OF EXPENDITURE
Revised
Estimates
2011-2012
35,603.547
8,908.748
216.346
188.493
61.655
35.066
29.082
32.450
15.422
14.818

(Rs. in million)
Budget
Estimates
2012-2013
57,223.896
11,508.985
260.707
226.858
79.123
39.406
29.318
37.311
16.873
24.827

Agri, Food, Irrigation, Forestry & Fishing

Agriculture
Administration/Land Commission
PC21010
General Administration
LQ4081 Agriculture Department
LQ4082 Food Department
LQ4083 Livestock & Dairy Development Department
LQ4084 Forestry Wildlife Fisheries & Tourism Department
LQ4085 Cooperative Department
LW4065 Cane Commissioner Punjab

26,471.754
6,767.574
191.886
166.535
53.148
29.973
25.129
26.372
13.279
18.634

Budget
Estimates
2011-2012
49,839.774
9,160.935
228.847
195.267
71.255
33.139
27.224
32.879
15.124
15.646

PC21018
Agriculture
Planning and Evaluation Cell
Punjab Agricultural Supply Corporation(PAD&SC)

25.351
22.091
3.260

33.580
28.735
4.845

27.853
25.591
2.262

33.849
31.363
2.486

042102

Land Management (Land Record and Colonization)

PC21002
Land Revenue
LQ4002 Superintendence
LQ4003 Land Record-Superintendence
LQ4004 Consolidation of Land Holdings Superintendence
LQ4573 Consolidation of Land Holding District
LQ4576 Forest Reserve and Grazing Land
LQ4577 Land Reclamation and Protection
LQ4579 Colonization
LQ4581 Land Record-District Charges

289.171
289.171
2.462
20.508
5.680
13.540
0.262
0.170
23.777
222.772

1,967.154
1,967.154
2.827
22.346
7.581
160.735
3.502
1.868
153.833
1,614.462

2,066.528
2,066.528
2.989
23.405
6.630
205.442
2.878
26.938
119.754
1,678.492

2,959.825
2,959.825
3.899
82.362
8.162
333.271
9.345
6.283
258.413
2,258.090

042103

Agricultural Research and Extension Services

Agriculture
LQ4192 Subordinate and Expert Staff
LQ4357 Lumpsum Provision for Punjab Agriculture
Marketing Company (PAMCO)

3,896.279
3,896.279
70.122
24.313

3,747.036
3,747.036
111.546
38.694

3,726.036
3,726.036
103.620
5.923

4,354.273
4,354.273
134.243
38.600

1,078.227
69.180
1,107.844
67.596
1,339.815

279.177
76.267
1,301.224
72.417
1,692.197

403.916
81.146
1,380.860
76.869
1,519.330

309.671
88.981
1,541.771
78.671
1,770.483

33.747
3.040
6.609
12.256
2.655
25.715
55.160
-

47.858
3.500
30.000
13.233
4.664
31.204
45.055
-

34.045
3.500
1.989
15.117
2.981
24.154
37.586
35.000

206.506
3.500
30.000
17.758
5.572
26.468
44.493
57.556

231.480
231.480
231.480

347.733
347.733
347.733

252.682
252.682
252.682

409.058
409.058
409.058

1,694.825
1,694.825
75.675
9.910
11.096
83.230
69.174

2,354.152
2,354.152
83.892
11.411
11.352
89.449
77.607

2,075.725
2,075.725
87.750
11.236
17.074
100.586
104.835

2,900.598
2,900.598
91.627
12.567
17.564
111.367
112.064

Accounts
2010-2011

Head of Account
042
0421
042101

LQ4191
LQ5306

LQ4193
LQ4194
LQ4195
LQ4196
LQ4197
LQ4198
LQ4199
LQ4200
VQ4001
LQ4765
LQ4529
LQ4530
LQ4781

PC21018

Extension Services Extension

Extension Services Floriculture
Extension Services Research
On Farm Water Management Programme
Agricultural Engineering Soil Conservation &
Boring Operations
Grant to Research Coordination Board Lahore
Works
Lumpsum Provision for Incentives
RADEC Vehari
Establishment of WTO Cell in Agriculture Deptt
Water Courses (Punjab Component)
Water Courses (Regional Offices)
Soil Survey of Punjab

042104

Plants Protection and Locust Control

Agriculture
MP4006 Plant Protection and Locust Control

042106

Animal Husbandry
Veterinary
LQ4204 Direction - Extension
LQ4205 Direction - Research
LQ4206 Direction-Planning & Evaluation Cell
LQ4207 Superintendence
LQ4208 Veterinary Education & Research

PC21018

PC21020

37

ESTIMATES OF EXPENDITURE

LQ4209
LQ4210
LQ4211
LQ4212
LQ4213
LQ4214
LQ4215
LQ4392
LQ4393
MP4091
RA4134
LQ4447
LQ4516
LQ4521
JG4121
LQ4570
LQ4588
042107

042113

0422
042201

Information and Statistics

Agriculture
LQ5299 Agriculture Census/Statistics
Irrigation
Administration
General Administration
LQ4086 Irrigation and Power Department

LQ4025
LQ4026
LQ4027
LQ4028
042202

042203

Provincial Schemes (Research)

Mufassil Veterinary, Hospitals & Dispensaries
Field Control & Diseases - Extension
Field Control & Diseases - Research
Breeding Operations-Govt. Farms (Research)
Breeding Operations-Govt .Farms (Extension)
Provincial Schemes (Farms)
Breeding Operation Govtt- Farms (DLF)
Provincial Scheme (Extension)
Directorate of Small Ruminant Multan
Directorate of Poultry Research Institute
Lumspum Provision for transfer to District
Government for Treatment of Livestock
Provincial Schemes - Director B.I
University of Veterinary and Animal Sciences,
Lahore
Directorate of RCCSC Jhang
Punjab Livestock and Dairy Development
Board
Lahore Meat Company

CO-Operation
Co-operation
LQ4216 Direction
LQ4217 Superintendence
FQ4003 Co-operative Training College Faisalabad
BO4004 Co-operative Training Institute, Bahawalpur

Canals Irrigation
Irrigation & Land Reclamation
LQ4029 Canal Irrigation (Executive)
LQ4030 Chashma Right Bank Canal (Exe.)
LQ4039 Canal Irrigation (SR)
LQ4764 Greater Thal Canal
LQ5309 Chasma Right Bank Irrigation Project Taunsa

102.668
98.336

103.550
94.262

114.856
207.624

125.002
270.000

15.403
50.000

16.972
48.951

34.910
-

42.060
-

29.823

71.934
0.100
16.697
31.280
152.682
323.039
5.268
283.062
13.268
131.614
150.389
-

PC21021

PC21018

PC21010

PC21009
Irrigation & Land Reclamation
Chief Engineers
Chief Engineer (Water Treaty Implementation Cell)
Chief Engineer (Planning and Review)
Superintending Engineers

Irrigation Dams
Irrigation & Land Reclamation
LQ4038 Irrigation Dams

Revised
Estimates
2011-2012
90.559
0.100
21.529
13.744
180.224
400.170
5.669
339.551
18.228
155.001
172.079

Accounts
2010-2011

Head of Account

PC21009

PC21009

(Rs. in million)
Budget
Estimates
2012-2013
98.295
0.100
25.880
17.101
207.520
490.147
6.046
362.626
20.361
194.483
195.788
500.000

Budget
Estimates
2011-2012
80.653
0.100
21.001
12.421
165.304
372.260
5.174
301.095
16.936
148.795
163.144
500.000

115.727
115.727
41.498
42.938
26.168
5.123

117.649
117.649
42.133
43.812
25.991
5.713

133.549
133.549
47.826
51.421
28.522
5.780

142.702
142.702
51.359
52.805
31.802
6.736

348.206
348.206
348.206

398.364
398.364
398.364

437.882
437.882
437.882

481.822
481.822
481.822

7,696.319
545.135
76.440
76.440

8,192.441
596.783
87.006
87.006

8,894.252
628.726
83.306
83.306

8,718.297
646.977
96.605
96.605

468.695
194.780
16.328
41.088
216.499

509.777
208.596
20.744
42.963
237.474

545.420
226.912
28.232
48.307
241.969

550.372
221.653
22.677
48.560
257.482

94.900
94.900
94.900

121.678
121.678
121.678

121.066
121.066
121.066

122.412
122.412
122.412

5,550.723
5,550.723
4,511.068
5.688
989.565
7.779
1.516

5,828.228
5,828.228
4,673.925
9.242
1,084.347
13.313
4.967

6,357.435
6,357.435
5,103.117
8.457
1,197.581
5.043
2.031

6,187.830
6,187.830
4,939.872
10.640
1,168.058
14.888
6.498

38

ESTIMATES OF EXPENDITURE

042204

Tubewells
LQ4040

042205

042206

042250

Equipment & Machinery Workshops

Irrigation & Land Reclamation
LQ4031 Excavator and Store Division
LQ4032 Moghalpura Irrigation Workshop
LQ4033 Bhalwal Irrigation Workshop
Irrigation, Research and Design
Irrigation & Land Reclamation
LQ4041 Research Institute
LQ4042 Director Design

042302

0424
042401

042402

0426
042601

Irrigation & Land Reclamation

Suspense

Land Reclamation
Administration
Irrigation & Land Reclamation
LQ4047 Director Land Reclamation
Water Logging and Salinity Control
Irrigation & Land Reclamation
LQ4048 Water Logging and Salinity Control
Forestry
Preservation of Wildlife and Control of Hunting
Miscellaneous Departments
LQ4242 Preservation of Wildlife & Control of Hunting

PC21009

PC21009

PC21009

PC21009

PC21009

PC21023

Forestry
LQ4011
LQ4013
LQ4014
LQ4616

0425
042501

PC21009

Others
LQ5945

0423
042301

Programme Monitoring and Implementation Unit

Irrigation & Land Reclamation

Tubewells

Forestry
Direction
Regional and Field Establishment
Conservancy and Works
Conservancy and Works

Fishing
Administration
Fisheries
LQ4203 Fisheries
Food
Administration
General Administration
LQ4071 Communication and Works Department

LQ4619

Miscellaneous
Punjab Food Authority

35.107

Revised
Estimates
2011-2012
41.206

(Rs. in million)
Budget
Estimates
2012-2013
47.874

952.970
952.970
952.970

1,015.434
1,015.434
1,015.434

999.857
999.857
999.857

1,082.413
1,082.413
1,082.413

335.549
335.549
193.118
103.140
39.291

353.033
353.033
194.933
108.611
49.489

394.459
394.459
229.996
118.377
46.086

387.754
387.754
219.645
118.109
50.000

113.783
113.783
99.263
14.520

117.785
117.785
101.216
16.569

133.209
133.209
115.408
17.801

131.411
131.411
112.838
18.573

103.259
103.259
103.259

159.500
159.500
159.500

259.500
259.500
259.500

159.500
159.500
159.500

197.853
59.263
59.263
59.263

216.481
67.787
67.787
67.787

219.012
66.278
66.278
66.278

217.728
69.648
69.648
69.648

138.590
138.590
138.590

148.694
148.694
148.694

152.734
152.734
152.734

148.080
148.080
148.080

1,762.220
342.501
342.501
342.501

1,850.098
379.276
379.276
379.276

2,159.026
417.755
417.755
417.755

2,282.262
459.398
459.398
459.398

1,419.719
1,419.719
44.062
1,087.577
288.080
-

1,470.822
1,470.822
40.515
1,038.709
381.962
9.636

1,741.271
1,741.271
49.149
1,302.748
389.374
-

1,822.864
1,822.864
48.943
1,384.169
389.752
-

323.737
323.737
323.737
323.737

339.285
339.285
339.285
339.285

385.105
385.105
385.105
385.105

396.869
396.869
396.869
396.869

9,724.051
67.714
67.714
67.714

30,080.534
80.534
80.534
80.534

15,037.404
100.138
73.150
73.150

34,099.755
99.755
99.755
99.755

Accounts
2010-2011

Head of Account
LQ5310

Budget
Estimates
2011-2012
42.434

PC21005

PC21019

PC21010

PC21031

26.988
26.988

39

ESTIMATES OF EXPENDITURE
Accounts
2010-2011

Head of Account
042602

043
0437
043701

Subsidy
Subsidy
LQ4283

PC21030

Wheat
Subsidy on Wheat
Subsidy on Public Transport
Ramzan Package
Green Tractor Subsidy Scheme
Yellow Cab Scheme

Fuel and Energy

Others
Energy Department
General Administration
LQ4905 Energy Department

PC21010

044
0441
044101

Mining and Manufacturing

Manufacturing
Support For Industrial Development
Industries
LQ4219 Grant in Aid to TEVTA
044105 Administration
General Administration
LQ4087 Industries Department
LQ4382 Mines & Minerals Department
LQ4106 Punjab Prices and Supply Board
LQ5277 Punjab Consumer Protection Council
LQ5279 District Consumer Courts
LQ4776 District Consumer Protection Council

044120

PC21022

PC21010

Revised
Estimates
2011-2012
14,937.266
14,937.266
14,937.266
12,000.000
357.376
2,570.000
9.890
-

(Rs. in million)
Budget
Estimates
2012-2013
34,000.000
34,000.000
34,000.000
27,500.000
1,000.000
4,000.000
1,500.000

32.879
32.879
32.879
32.879
32.879

33.170
33.170
33.170
33.170
33.170

5,930.322
5,643.872
5,040.964
5,040.964
5,040.964
313.246
256.253
44.787
93.872
5.232
19.787
65.660
26.915

6,322.541
5,979.297
5,294.099
5,294.099
5,294.099
296.022
230.753
72.699
17.403
9.286
27.415
69.313
34.637

7,068.152
6,723.330
5,753.881
5,753.881
5,753.881
530.881
248.558
86.931
23.311
5.661
22.860
75.585
34.210

7,353.455
6,935.030
6,025.868
6,025.868
6,025.868
331.977
255.278
77.623
22.617
8.264
27.341
80.106
39.327

Industries
Headquarters Establishment

PC21022

LQ4218

56.993
56.993

65.269
65.269

67.172
67.172

76.699
76.699

Miscellaenous
Mines and Minerals Department

PC21031

LQ5303

215.151
215.151

PC21001

LQ4001

Opium
Opium Factory

BO4003

Agriculture
Karkhana Allat-e-Zaree Bahawalpur

Others

Industries
Grant-in-aid to Punjab Small Industries
Corporation (PSIC)
LQ4779 Sasti Roti Authority

289.662
3.754
3.754

389.176
4.434
4.434

438.568
4.060
4.060

577.185
5.457
5.457

PC21018

14.735
14.735

18.727
18.727

25.284
25.284

21.818
21.818

PC21022

271.173
265.000

366.015
354.000

409.224
407.200

549.910
537.291

6.173

12.015

2.024

12.619

286.450
286.450

343.244
343.244

344.822
344.822

418.425
418.425

286.450
51.850
94.253
83.405
56.942

343.244
63.374
108.031
113.346
58.493

344.822
59.911
112.233
105.642
67.036

418.425
62.344
133.953
153.775
68.353

LQ4224

0442
044201

9,656.337
9,656.337
-

Budget
Estimates
2011-2012
30,000.000
30,000.000
30,000.000
24,990.110
1,000.000
4,000.000
9.890
-

Mining
Mining of Mineral Resources
Other than Mineral Fuel
Industries
LQ4221 Headquarters Establishment
LQ4223 Inspectorate of Mines
LQ4331 Mines Labour Welfare Commissionerate
LW4008 Regional Establishment

PC21022

40

ESTIMATES OF EXPENDITURE

5,546.672
3,357.755
258.075
111.443
111.443

Budget
Estimates
2011-2012
5,011.694
3,276.181
189.863
22.252
22.252

Revised
Estimates
2011-2012
5,439.269
3,544.624
305.217
100.494
100.494

(Rs. in million)
Budget
Estimates
2012-2013
6,591.480
3,358.294
208.360
26.904
26.904

146.632
70.026
76.606

167.611
79.821
87.790

204.723
107.281
97.442

181.456
84.515
96.941

2,992.929
2,992.929
877.202
2,078.149
37.578

2,966.215
2,966.215
933.392
1,981.566
12.000
39.257

3,123.637
3,123.637
1,087.087
1,981.566
12.000
42.984

3,024.197
3,024.197
979.178
1,981.566
12.000
51.453

106.751
106.751

120.103
120.103

115.770
115.770

125.737
125.737

Directorate of Bridges
Land Acquisition & Control Officers
Superintending Engineer/Project Cell
Road Research and Material Testing Institute
Sub-Project Management Unit

16.689
46.448
12.064
26.449
5.101

17.587
50.894
15.598
27.406
8.618

15.004
52.029
11.896
29.769
7.072

18.864
58.988
12.972
26.745
8.168

Construction (Works)
Administration
Civil Works
LQ4351 Chief Engineers Works and Research
Development
LQ4352 Director Planning & Design
LQ4354 Superintending Engineers
045702 Buildings And Structures
Civil Works
(Charged)
LQ4250 Maintenance & Repair
(Charged)

2,188.917
143.704
143.704
46.964

1,735.513
166.463
166.463
53.580

1,894.645
164.940
164.940
54.612

3,233.186
207.464
207.464
80.156

14.113
82.627
1,896.281
67.885
67.885

17.323
95.560
1,382.458
74.000
74.000

17.405
92.923
1,560.738
74.000
74.000

19.995
107.313
2,816.506
74.000
74.000

1,828.396
763.802
1,064.594

1,308.458
744.012
2.250
562.196

1,486.738
860.002
3.600
1.265
621.871

2,742.506
880.256
2.250
1,860.000

148.932
148.932
121.058
27.874

186.592
186.592
160.696
25.896

168.967
168.967
136.193
32.774

209.216
209.216
174.062
35.154

Accounts
2010-2011

Head of Account
045
0452
045201

Construction and Transport

Road Transport
Administration
General Administration
LQ4088 Transport Department

LW4001
LW4002
045202

045220

Communications
Chief Engineers
Superintending Engineer

Highways, Roads and Bridges

Communications
LQ4263 Executive Engineer
LQ4264 Maintenance & Repair
LQ4265 Tools and Plants
LQ5298 Director Planning & Design

PC21010

PC21025

PC21025

Others
Communications
LW4003
LW4004
LW4005
LW4006
LW4007

PC21025

0457
045701

LQ4249
LQ4254
LQ4256
LQ4251
045720

PC24024

Civil Works
Executive Engineer
Maintenance of Buildings of H&PP Deptt.
Tools and Plants
Maintenance and Repairs

PC21024

Civil Works
Chief Architect
Director Building Research Station

PC21024

Others
LQ4258
LQ4395

047
0472
047202

PC21024

Other Industries
Subsidies
Tourism
General Administration
LQ4384 Tourism & Resort Development Deptt.

LQ5302

Miscellaneous Departments
Department of Tourist Services

PC21010

PC21023

9.835
9.835
9.835
9.835
9.835

11.471
11.471
11.471
-

11.363
11.363
11.363
-

11.471
11.471

11.363
11.363

41

ESTIMATES OF EXPENDITURE

06
061
0611
061101

Environment Protection
Pollution Abatement
Pollution Abatement
Environment Protection
Public Health
LQ4186 Environmental Protection Agency
Housing and Community Amenities
Housing Development
Housing Development
Administration
General Administration
LQ4076 HUD & PHE Department
LQ4077 Environment Protection Deptt

LQ4275
061102

062
0621
062120

Housing and Physical Planning

Head Quarter Establishment

Low Cost Housing

Housing & Physical Planning Department
LQ4762 Field Formations
Community Development
Urban Development
Others
Housing & Physical Planning Department
LQ4538 Punjab Land Development Company

PC21017

PC21010

PC21026

PC21026

PC21026

0622
062202

Rural Development
Rural Works Programme
PC21031
Miscellaneous
LQ4288 Provincial Directorate
LQ4289 District Staff
LQ4291 Directorate of Katchi Abadis
MP4092 Southern Punjab Basic Urban Services Project

063
0631
063101

Water Supply
Water Supply
Administration
Public Health
LQ4201 Chief Engineer (North Zone)
LQ4202 Chief Engineer (South Zone)

063103

063120

GRANTS, LOANS & SUBSIDIES

Public Health
DG Parks & Horticulture Authority
LQ4340
MD PHA Faisalabad
LQ4901
MD PHA Multan
LQ4903
MD PHA Rawalpindi
LQ4904

PC21017

PC21017

Others
LQ4512
LQ4513

Public Health
Superintendence Engineer
Executive Engineer

58.147
58.147
58.147
58.147
58.147
58.147

Revised
Estimates
2011-2012
74.862
74.862
74.862
74.862
74.862
74.862

(Rs. in million)
Budget
Estimates
2012-2013
71.381
71.381
71.381
71.381
71.381
71.381

1,885.370
240.638
240.638
55.993
55.993
42.077
13.916

2,639.981
303.852
303.852
67.826
67.826
52.313
15.513

3,016.710
304.354
304.354
74.938
74.938
55.884
19.054

3,296.079
414.627
414.627
91.715
91.715
59.966
31.749

55.762
55.762

66.775
66.775

63.746
63.746

127.029
127.029

128.883
128.883
128.883

169.251
169.251
169.251

165.670
165.670
165.670

195.883
195.883
195.883

341.148
66.938
66.938
66.938
66.938

343.091
-

421.486
100.000
100.000
100.000
100.000

410.636
-

274.210
274.210
274.210
52.102
197.714
17.854
6.540

343.091
343.091
343.091
75.010
233.608
25.578
8.895

321.486
321.486
321.486
59.004
227.640
27.890
6.952

410.636
410.636
410.636
83.958
293.231
28.720
4.727

1,303.584
1,303.584
275.774
275.774
148.652
127.122

1,993.038
1,993.038
744.012
744.012
598.727
145.285

2,290.870
2,290.870
784.848
784.848
423.450
361.398

2,470.816
2,470.816
923.787
923.787
498.237
425.550

1,027.810
1,027.810
883.551
144.259
-

1,249.022
1,249.022
1,036.973
212.049
-

1,506.022
1,506.022
1,193.973
212.049
50.000
50.000

1,547.025
1,547.025
1,334.976
212.049
-

Accounts
2010-2011

Head of Account
05
053
0531
053101

Budget
Estimates
2011-2012
58.251
58.251
58.251
58.251
58.251
58.251

PC21017

0.004
0.004
0.002
0.002

0.004
0.004
0.002
0.002

42

ESTIMATES OF EXPENDITURE

0732
073201

Health
Hospital Services
General Hospitals Services
General Hospitals Services
Health
Model Chest Clinic
LQ4166
Tuberculosis Sanitarium, Samli
RA4004
Dental Hospital
LQ4167
LQ4168
Pediatric Hospital/institute Lahore, Nursing
School-cum-Hostel
LQ4169
Other Hospitals & Dispensaries Mufassil
Hospitals and Dispensaries
LQ4171
Lahore General Hospital Lahore/PGMI
LQ4172
Jinnah Hospital / AIMC
LQ4173
Punjab Institute of Cardiology
BO4002
B.V. Hospital/QAMC
RR4001
Sh. Zayed Hospital, R. Y. Khan
RA4005
DHQ / RGH / Holy Family Hospital / RMC
LQ4175
Ganga Ram Hospital / Fatima Jinnah Medical
College
MP4005
Nishtar Hospital/Nishtar Medical College
Multam Institute of Cardiology
MP4009
Children Complex, Multan
MP4010
FQ4001
DHQ Hospital / Allied Hospital Punjab
Medical College
Services Hospital / SIMS
LQ4176
Punjab Rural Support Programme
LQ4179
FQ4551
Faisalabad Institute of Cardiology
LQ5879
Mayo Hospital, Lahore
LQ5882
Lady Willington Hospital, Lahore
LQ5883
Lady Aitcheson Hospital, Lahore
LQ4469
Lumspum Provision for Kidney Centers in
Public Sector Hospitals
LQ4470
Block Allocation for M&R (Buildings for Health
Department)
LQ4458
Provision of free medicines to DHQ & THQ
Hospitals
LQ4471
Nishtar Institute of Dentistry, Multan
LQ4012
Gujranwala Medical College
LQ4035
Sialkot Medical College
LQ4046
Sahiwal Medical College
LQ4543
D G Khan Medical College
LQ4618
Kot Khawaja Saeed Hospital, Lahore
LQ4623
Lumpsum Provision for Implication for
Paramedic Service Structure
LQ4624
Lumpsum Provision for creation of posts in
Health Sector due to completion of
Develoopment
LQ4626
Strengthening of Health Management
Information System in Punjab
LQ5304
Government Said Mitha Hospital
Special Hospital Services
Special Hospital Services (Mental Hospital)
Health
LQ4181 Mental Hospital

19,746.618
18,401.485
18,109.058
18,109.058
18,109.058
5.396
55.623
88.717
909.660

Revised
Estimates
2011-2012
31,707.190
26,812.065
26,400.663
26,400.663
26,400.663
6.331
71.351
136.185
1,353.883

(Rs. in million)
Budget
Estimates
2012-2013
35,656.545
32,691.092
32,218.127
32,218.127
32,218.127
7.633
82.117
128.930
1,541.777

205.029

289.460

323.036

387.311

1,206.708
1,504.663
1,097.597
1,458.978
703.250
1,800.550
875.111

1,320.024
1,844.553
1,295.762
1,928.532
928.928
2,352.964
1,307.663

1,697.608
2,137.435
1,265.255
2,057.221
1,142.202
2,529.259
1,619.298

1,822.867
2,293.137
1,401.480
2,200.704
1,287.534
2,817.872
1,655.375

1,498.675
421.564
256.631
1,639.194

1,858.973
430.313
278.523
2,085.314

2,113.258
545.671
345.514
2,505.882

2,402.165
613.219
374.795
2,570.773

1,527.359
382.803
1,843.992
288.154
142.318
-

1,874.485
57.000
515.600
1,967.583
374.060
185.155
300.000

2,142.944
58.000
533.746
2,309.694
406.532
201.718
-

2,331.064
67.000
656.737
2,289.079
468.818
230.225
300.000

Accounts
2010-2011

Head of Account
07
073
0731
073101

Budget
Estimates
2011-2012
25,484.686
23,446.288
23,040.817
23,040.817
23,040.817
6.340
68.643
97.444
1,038.993

PC21016

PC21016

30.000

500.000

383.742

500.000

70.241
38.407
54.000
34.438
-

103.305
0.300
0.300
0.300
0.300
-

133.186
52.154
52.790
52.109
52.069
133.889
-

161.007
569.711
490.866
496.067
425.296
388.391
600.000

500.000

1.000

38.701

155.177

411.402
411.402
411.402
411.402

472.965
472.965
472.965
472.965

292.427
292.427
292.427
292.427

405.471
405.471
405.471
405.471

43

ESTIMATES OF EXPENDITURE

074107

076
0761
076101

Public Health Services

Public Health Services
Chemical Examiner and Laboratories
Health
LQ4183 Bacteriological Laboratory
LQ4184 Food Laboratory
LQ4185 Drug Laboratories
LQ4542 Chief Chemical Examiner Laboratory Punjab,
Lahore
Population Welfare Measures
General Administration
LQ5364 Population Welfare Department
LQ4575 Directorate of P&P
Health Administration
Administration
Administration
General Administration
LQ4074 Health Department
LQ4105 Drug Courts

LQ4165
LW4096

Health
Directorate of Nursing Services, Punjab
Superintendence
Grant-in-aid
Provincial Blood Transfusion
Services
Central Medical Equipment Repair Workshop
at Lahore
Central Medical Equipment Repair Workshop
at Multan
Central Medical Equipment Repair Workshop
at Sargodha
Audit Cell
Punjab Institute of Preventive Ophthalmology

LQ4622

Punjab Institute of Preventive Ophthalmology

LQ4160
LQ4161
LQ4162
LQ4163
LQ4164
MP4004
SQ4001

08
081
0811
081103

081105

Recreational, Culture and Religion

Recreational and Sporting Services
Recreational and Sporting Services
Zoo and other Entertainments Services
Miscellaneous Departments
LQ4240 Zoo and Other Entertainment Places
BO4055 Zoological Garden/Bahawalpur Museum
Administration
General Administration
LQ4152 Grants to Punjab Sports Board
LQ4153 Directorate General Sports
LQ4379 Sports Department
LQ5142 Youth Affairs Sports Archeology

111.334
111.334
84.270
84.270
12.831
15.374
29.817
26.248

Revised
Estimates
2011-2012
108.903
108.903
63.645
63.645
7.929
16.456
37.980
1.280

(Rs. in million)
Budget
Estimates
2012-2013
121.646
121.646
75.976
75.976
9.291
22.274
39.658
4.753

27.064
27.064
27.064
-

47.210
47.210
33.108
14.102

45.258
45.258
29.929
15.329

45.670
45.670
31.780
13.890

1,233.799
1,233.799
1,233.799
138.582
115.887
22.695

1,926.403
1,926.403
1,926.403
160.275
128.480
31.795

4,786.222
4,786.222
4,786.222
154.404
130.825
23.579

2,843.807
2,843.807
2,843.807
187.162
153.805
33.357

1,095.217
12.368
449.224
311.718
267.010

1,766.128
14.853
187.377
1,147.256
297.330

4,631.818
15.882
1,977.559
2,220.249
350.227

2,656.645
16.765
322.614
1,773.290
370.910

5.553

6.398

7.177

7.884

4.595

6.523

5.714

7.789

4.322

5.789

6.409

7.169

8.364
32.063

11.352
89.250

10.968
37.633

13.069
128.109

Accounts
2010-2011

Head of Account
074
0741
074104

Budget
Estimates
2011-2012
111.995
111.995
64.785
64.785
8.307
18.607
34.955
2.916

PC21016

PC21010

PC21010

PC21016

PC21023

PC21010

9.046

967.757
155.226
155.226
21.102
21.102
20.401
0.701

1,022.538
123.170
123.170
20.465
20.465
19.629
0.836

1,431.239
319.833
319.833
22.281
22.281
21.730
0.551

1,478.413
180.197
180.197
23.623
23.623
22.846
0.777

134.124
134.124
62.057
60.968
11.099
-

102.705
102.705
40.920
61.785
-

297.552
297.552
202.004
75.412
20.136

156.574
156.574
41.960
73.228
41.386

44

ESTIMATES OF EXPENDITURE

082120

083
0831
083103

Cultural Services
Cultural Services
Promotion Of Cultural Activities
Miscellaneous Departments
LQ4241 Promotion of Cultural Activities
LQ4522 Lahore Arts Council Lahore
LQ4523 Punjab Council of Arts Lahore
LQ4524 Punjab Folk Arts & Crafts Complex Lahore
LQ4525 Punjab Institute of Language Arts & Cult

084
0841
084103

084105

086
0861
086101

(Rs. in million)
Budget
Estimates
2012-2013
360.573
360.573
282.589
282.589
124.791
48.634
80.307
2.600
26.257

65.406

67.857

71.538

77.984

Public Health
Project Director Bagh-e-Jinnah PHA

PC21017

LQ4541

64.414
64.414

66.657
66.657

70.338
70.338

76.984
76.984

Agriculture
Government Gardens Floriculture

PC21018

LQ4189

0.992
0.992

1.200
1.200

1.200
1.200

1.000
1.000

421.312
421.312
95.722
94.733
94.733

504.367
504.367
109.956
108.439
108.439

568.035
568.035
112.769
111.744
111.744

718.270
718.270
123.920
122.399
122.399

0.989
0.989

1.517
1.517

1.025
1.025

1.521
1.521

325.590
325.590
325.590
-

394.411
394.411
394.411
-

455.266
455.266
455.266
-

594.350
594.350
574.350
20.000

114.362
114.362
23.729
23.729
23.729

151.827
151.827
27.742
27.742
27.742

139.979
139.979
28.346
28.346
28.346

168.102
168.102
31.581
31.581
31.581

90.633
90.633
19.176
71.457

124.085
124.085
22.175
101.910

111.633
111.633
18.580
93.053

136.521
136.521
23.987
112.534

30.001
30.001
30.001

40.972
40.972
40.972

47.382
47.382
47.382

51.271
51.271
51.271

30.001
30.001

40.972
40.972

47.382
47.382

51.271
51.271

26,200.970
597.549
597.549
597.549
597.549
597.549

27,141.130
767.208
767.208
767.208
767.208
767.208

33,573.988
721.381
721.381
721.381
721.381
721.381

31,307.272
860.005
860.005
860.005
860.005
860.005

Broadcasting and Publishing

Broadcasting and Publishing
Publicity
Agriculture
LQ4188 Agriculture Information Bureau
Miscellaneous Departments
Compulsory Screening of Films

Public Relations
Miscellaneous Departments
LQ4237 Public Relations
LQ5367 Lumpsum Provision of Block Allocation for
Pay & Allowances
Religious Affairs
Religious Affairs
Auqaf
General Administration
LQ4080 Auqaf Department
Religious and Other Charitable Institutions
Miscellaneous
LQ4299 Headquarters Establishment (Zakat)
LQ4300 District Establishment (Zakat)

PC21018

PC21023

PC21023

PC21010

PC21031

Admin. of Info., Recreation & Culture

Admin. of Info., Recreation & Culture
Administration

LQ4069
09
091
0911
091120

PC21023

Others

LQ4236
083104

246.856
246.856
181.450
181.450
78.433
33.260
51.974
17.783

Revised
Estimates
2011-2012
356.010
356.010
284.472
284.472
172.888
38.726
51.982
20.876

Accounts
2010-2011

Head of Account
082
0821
082105

Budget
Estimates
2011-2012
202.202
202.202
134.345
134.345
22.110
35.726
53.236
2.358
20.915

General Administration
Information Culture and Youth Affairs Dept.

Education Affairs and Services

Pre. & Primary Education Affair Services
Pre. & Primary Education Affair Services
Others
School Education
LQ4480 Elementary Teachers Training College

PC21010

PC21015

45

ESTIMATES OF EXPENDITURE

Secondary Education Affairs and Services

Secondary Education Affairs and Services

092102

Administration
School Education
LQ4479 Direction (Secondary Education)
LQ4481 Programme Management & Implementation
Unit
LQ5366 Grant in Aid to School Councils in the Punjab

092120

LQ4621
093
0931
093101

093102

LQ4505
LQ5242
LQ5878
LW4113

Health
Medical Schools
College of Nursing, Punjab
College of Community Medicines Lahore
De-Montmorency College of Dentistry
Provincial Health Development Centre
School of Allied Health Sciences Children,
Lahore
University of Health Sciences, Lahore
Public Health Nursing School in Punjab
School Nursing at Mayo Hospital, Lahore
King Edward Medical University Lahore

RA4006
LQ4190
LQ4777

Agriculture
University of ARID Agriculture
Agriculture Training Institute
University of Agriculture Faisalabad

LQ4154
LQ4155
LQ4156
LQ4157
LQ4158
LQ4394

Administration
General Administration
LQ4073 Literacy Department
LQ4766 Monitoring and Evaluation Cell

3,262.925
3,262.925
36.650
1,974.768

6,421.231
6,421.231
39.695
6,381.536

3,879.297
3,879.297
43.717
2,584.370

7,137.787
7,137.787
43.702
7,094.085

1,251.210

11,770.811
11,770.811
71.660
20.000
557.993
75.524
11.135
259.232
8,645.041
2,079.655
10.596
19.408

3,762.147
3,762.147
71.680
70.000
647.531
67.562
29.115
357.629
34.500
2,426.701
10.596
22.173

19.567

20.567

24.660

13,204.019
13,204.019
10,676.446
10,676.446
10,676.446

13,124.354
13,124.354
10,650.098
10,650.098
10,650.098

13,573.389
13,573.389
10,878.630
10,878.630
10,878.630

15,948.495
15,948.495
12,921.362
12,921.362
12,921.362

1,015.909

1,359.422

1,408.975

1,635.451

PC21015

99.299
99.299

108.956
108.956

119.045
119.045

113.523
113.523

PC21016

818.588
31.170
26.854
117.795
48.412
18.247
3.259

1,125.688
32.282
39.014
210.392
74.718
21.077
15.790

1,154.740
35.768
32.853
154.550
81.310
18.920
9.387

1,383.328
40.388
41.599
229.951
93.958
26.032
17.306

153.144
43.270
376.437

199.225
46.232
486.958

30.000
222.517
61.634
507.801

246.443
69.605
618.046

98.022
22.641
75.381
-

124.778
41.367
83.411
-

135.190
41.367
91.823
2.000

138.600
43.079
95.521
-

605.518
353.836
15.444
6.302

490.066
209.988
21.310
8.499

519.589
203.387
21.585
7.227

593.172
249.019
25.942
9.271

PC21015

PC21018

PC21010

8,775.607
8,775.607
71.660
20.000
446.167
59.606
25.516
160.476
6,586.737
1,394.849
10.596

3,577.296
3,577.296
71.660
20.000
605.537
56.183
26.721
326.606
13.500
2,409.018
10.596
17.908

Professional/Technical Universities/ Colleges/Institutes

School Education
Professional Colleges

(Rs. in million)
Budget
Estimates
2012-2013
10,899.934
10,899.934

1,251.507

PC21015
Higher Education
Cadet College Hassanabdal
Sadiq Public High School Bahawalpur
Punjab Examination Commission
Government Central Model School
Punjab Education Assessment System (PEAS)
Chief Minister's Monitoring Force
Miscellaneous Grants School Education
In Service Teachers Training
Lawrence College Ghora Gali Murree
National Museum of Science & Technology
Lahore
National Education Equipment Center

Tertiary Education Affairs and Services

Tertiary Education Affairs and Services
General Universities / Colleges / Insts.
Higher Education
LQ4145 Arts Colleges

LQ4146

093103

PC21015

Others
AQ4002
BO4008
LQ4483
LQ4487
LQ4492
LQ4493
LQ4494
LQ4496
LQ4497
LQ4620

12,038.532
12,038.532

Revised
Estimates
2011-2012
15,650.108
15,650.108

Accounts
2010-2011

Head of Account
092
0921

Budget
Estimates
2011-2012
9,998.527
9,998.527

46

ESTIMATES OF EXPENDITURE

093120

Higher Education Department

School Education Department

LQ4140
LO4144
LQ5308
LQ4510
LQ4478

School Education
Direction (Colleges)
Education Management Information System
Inspection ( Colleges)
Grant-in-Aid to School Councils in Punjab
Direction (Elementary Education)

095
0951
095101

(Rs. in million)
Budget
Estimates
2012-2013
114.541
99.265

251.682
44.950
0.411
168.771
0.087
37.463

280.078
50.501
187.909
41.668

316.202
55.112
217.578
43.512

344.153
88.241
211.631
44.281

PC21015

906.146
906.146
50.422
157.157
175.460
25.000
119.582
128.824
46.876
16.658
21.432

624.768
624.768
56.813
68.000
17.173
104.766
164.196
47.342
31.138
63.546

766.195
766.195
58.906
68.000
102.432
106.815
164.996
49.253
69.762
64.741

798.510
798.510
60.800
58.616
17.643
121.880
181.690
128.561
65.240
71.650

111.820

5.000
5.000

5.000

10.000
-

LQ4495
LQ4498

Higher Education
Government College University Faisalabad
University of Gujrat
Government College University, Lahore
School of Mathematical Sciences, Government
Lahore College for Women University Lahore
University of Education, Lahore
Queen Mary College, Lahore
Kinnaird College for Women Lahore
Government Fatima Jinnah College for
Women Chuna Mandi Lahore
Miscellaneous Grants Higher Education
Fatima Jinnah Women University Rawalpind

LQ4499
LQ4500

Government Degree College Kahuta

University of Sargodha

6.072
46.843

1.777
60.017

14.275
62.015

8.000
74.430

Education Services not definable by Level

Education Services not definable by Level
School For Handicapped / Retarded Persons

124.594
124.594
124.594

315.177
315.177
315.177

381.204
381.204
381.204

160.966
160.966
160.966

General Administration
Special Education Department

PC21010

LQ4378

14.729
14.729

20.361
20.361

20.426
20.426

25.826
25.826

Education
Directorate of Special Education

PC21015

LQ4148

109.865
109.865

294.816
294.816

360.778
360.778

135.140
135.140

187.114
187.114
187.114
46.762
9.316
37.446
-

185.512
185.512
185.512
48.668
10.701
37.967
-

295.123
295.123
295.123
64.343
13.815
48.268
2.260

239.435
239.435
239.435
65.759
13.079
49.497
3.183

140.352
59.641
19.572
39.999
21.140

136.844
68.508
28.046
40.290
-

230.780
69.712
28.284
44.595
88.189

173.676
75.707
36.943
51.026
10.000

49.162
49.162
49.162
34.719
8.500

2,750.352
2,750.352
2,750.352
2,733.236
-

2,952.783
2,952.783
2,952.783
2,937.664
-

3,198.437
3,198.437
3,198.437
3,179.377
-

Subsidiary Services to Education

Subsidiary Services to Education
Archives Library and Museums
Museum
LQ4527 Bahawalpur Museum Bahawalpur
LQ4528 Lahore Museum
LQ4625 Layllpur Museum Faisalabad

LQ4149
LQ4418
LQ4424
LQ4572
097
0971
097120

PC21015

Others
FQ4004
GU4003
LQ4482
LQ4484
LQ4485
LQ4486
LQ4488
LQ4489
LQ4490

094
0941
094101

252.206
79.884

Revised
Estimates
2011-2012
87.897
86.678

Accounts
2010-2011

Head of Account
LQ4448
LQ4451

Budget
Estimates
2011-2012
91.869
88.310

School Education
Libraries
Children Library Complex, Lahore
Quaid-e-Azam Library, Lahore
Establishment of Library / Resource Center at
Murree

Education Affairs, Services not elsewhere classified

Education Affairs, Services not elsewhere classified
Others
Education
LQ5318 Miscellaneous Grants

PC21014

PC21015

PC21015

47

ESTIMATES OF EXPENDITURE

LQ4593
LQ4594
LQ4595
LQ4596
LQ4597
LQ4598
LQ4599
LQ4600
LQ4601
LQ4602
LQ4603
LQ4604
LQ4605

Government Emerson College, Multan

Government Postgraduate College (W)
Kutchery Road, Multan
Government Postgraduate College (W)
Sialkot
Government College (W) Madina Town,
Faisalabad
Government College (W) Gulberg, Lahore
Government Postgraduate College (W)
Sargodha
Government Postgraduate College (W)
Sahiwal
Government Postgraduate College (W)
Samnabad Lahore
Government Postgraduate College (W)
S.Town, Rawalpindi
Government College (W) DG Khan
Government Postgraduate Islamia College
(W) Cooper Road, Lahore
Government Postgraduate (W) S.Town
Gujrnawala
Government College of Science, Wahdat
Colony, Lahore
Government M.A.O. College, Lahore
Government Postgraduate College Sahiwal

LQ4606

(Rs. in million)
Budget
Estimates
2012-2013
168.021
183.040

1.246

69.156

79.983

87.733

0.545

145.296

155.288

162.369

0.885
-

81.151
86.258

92.171
91.905

96.212
97.288

64.572

72.387

81.336

146.591

162.154

176.608

0.420

131.923

146.683

164.404

0.030
1.050

49.968
148.842

57.063
162.493

60.302
183.828

2.435

82.215

91.619

95.327

5.000

158.998

170.315

176.422

2.046
-

138.462
108.270

146.616
122.764

156.084
150.084

59.394

76.441

66.476

Government Ambala Muslim College

Sargodha
LQ4607 Government Postgraduate Gordon College,
Rawalpindi
LQ4608 Government Postgraduate College DG Khan

1.928

81.198

78.424

89.593

0.030

112.616

110.465

127.321

LQ4609

Government Postgraduate College Chakwal

3.003

67.696

59.441

84.930

LQ4610
LQ4611

Government Postgraduate College Jhelum

Government Sadiq Egerton College,
Bahawalpur
Government Saddique Degree College (G)
Bahawalpur
Government Postgraduate College
Samnabad Faisalabad
Government Murray College Sialkot
Government College (B) S.Town, Gujranwala

1.529
0.040

32.173
131.425

32.132
138.897

36.036
140.217

0.240

83.420

88.336

96.752

1.668

78.426

84.422

92.558

1.250
2.829

71.742
129.994

84.343
138.235

86.427
149.023

164.222

170.555

170.986

14.443
14.443

17.116
17.116

15.119
15.119

19.060
19.060

10,297.818
9,961.897
9,961.897
7,173.904
7,173.904
7,173.904

1,822.820
1,435.371
1,435.371
65.757
65.757
65.757

4,188.574
3,792.427
3,792.427
1,992.725
1,992.725
1,992.725

2,200.656
1,724.401
1,724.401
287.487
287.487
287.487

LQ4612
LQ4613
LQ4614
LQ4615

10
107
1071
107101

0.045
-

Revised
Estimates
2011-2012
152.993
171.539

Accounts
2010-2011

Head of Account
LQ4591
LQ4592

Budget
Estimates
2011-2012
146.780
162.448

LQ4617

Islamia College Civil Line Lahore

GU4001

Miscellaneous
Training Institute Lalamusa

Social Protection
Administration
Administration
Relief Measures
Relief
LQ4277 Relief Measures

PC21031

PC21027

48

ESTIMATES OF EXPENDITURE

107104

107105

108
1081
108101

Rehabilitation and Resettlement

Miscellaneous
LQ4297 Settlement and Rehabilitation Organization
Administration
Miscellaneous
LQ4295 Directorate of Social Welfare Women
Development and Bait-ul-Maal
LW4189 Directorate of Women Development Punjab

Flood Control and Drainage

Irrigation & Land Reclamation
LQ4043 Chief Engineer (Flood Cell)
LQ4044 Director Hydrology
LQ4045 Drainage

21.464
21.464
21.464

PC21031

44.031
44.031
44.031

57.442
57.442
44.973

55.953
55.953
43.116

52.199
52.199
52.199

12.469

12.837

2,722.498
2,722.498
13.471
10.837
2,698.190

1,289.687
1,289.687
14.200
12.427
1,263.060

1,723.805
1,723.805
17.521
11.849
1,694.435

1,358.701
1,358.701
16.497
11.266
1,330.938

335.921
335.921
335.921
33.070
15.412

387.449
387.449
387.449
33.098
14.968

396.147
396.147
396.147
40.769
19.487

476.255
476.255
476.255
53.845
19.931

17.658
-

18.130
-

19.774
1.508

20.121
13.793

302.851
292.337
10.514
-

354.351
345.143
9.208
-

355.378
345.514
9.864
-

422.410
380.564
11.953
29.893
532,859.871

PC21009

Others
Others
Social Welfare Measures
General Administration
LQ4078 Social Welfare Women Dev. & Bait-ul-Mal
Department
LQ4079 Zakat and Ushr Department
LQ5035 Women Development Punjab

LQ4296
LQ4434
LQ5036

TOTAL CURRENT REVENUE EXPENDITURE (Gross)

370,119.319

434,749.818

467,993.236

Charged

23,342.768

20,935.260

16,631.918

18,881.588

Voted

346,776.551

413,814.558

451,361.318

513,978.283

Subsidies
TOTAL CURRENT REVENUE EXPENDITURE (NET)

TOTAL GENERAL REVENUE RECEIPTS

Net Revenue Account

PC21010

PC21031

Miscellaneous
Social Services & Community Dev.
Punjab Social Services Board, Lahore
D.G. Women Development Punjab

(Rs. in million)
Budget
Estimates
2012-2013
26.014
26.014
26.014

PC21031

Accounts
2010-2011

Head of Account
107102

Revised
Estimates
2011-2012
19.944
19.944
19.944

Budget
Estimates
2011-2012
22.485
22.485
22.485

(9,656.337)

(30,000.000)

(14,937.266)

(34,000.000)

360,462.982

404,749.818

453,055.970

498,859.871

Charged

23,342.768

20,935.260

16,631.918

18,881.588

Voted

346,776.551

413,814.558

451,361.318

513,978.283

539,751.330

655,699.097

667,441.763

780,674.805

169,632.011

220,949.279

199,448.527

247,814.934

49

ESTIMATES OF EXPENDITURE
Accounts
2010-2011

Head of Account

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

CURRENT CAPITAL EXPENDITURE

Debt Servicing
011404 Repayment of Principal Foreign Debt Payable to

Federal Government
PC16048
LQ4410 Part-I USAid Local Currency Loans
LQ4411 Other Foreign Exchange Loans
LQ4587 Payment on A/C of Exchange Rate
Deterioration
(Charged)

011503

011505

Repayment of Principal Domestic Debt - Permanent

LQ4437 Loans Bearing Interest Compensation Bonds

PC16046

Domestic Debt Payable to Federal Government

PC16048
LQ4399 Cash Development Loan
LQ4406 Cash Development Loan (SCARP Tubewells)
LQ4473 Principal Repayment of Loan SBP (Charged)
LQ4476 Repayment of Loans to Financial Institution (Charged)

014202 Transfer to Non Financial Institutions (Loans)

Loans to Non-Financial Institutions

PC12043

014203 Government Servants

LQ4391

0414

31,091.833

35,465.281

8,523.198

9,055.947

14,788.395

12,473.336

8,523.198

8,955.947

14,788.395

12,373.336

100.000

0.434

0.035

0.434

0.434

0.035

0.434

18,462.871
3,829.978
676.616
12,725.027
1,231.250

23,389.866
3,715.650
774.188
12,725.028
6,175.000

16,303.403
3,715.650
774.188
10,604.190
1,209.375

22,991.511
3,340.647
750.836
12,725.028
6,175.000

8,167.578
8,167.578

10,987.138
10,987.138

10,072.485
10,072.485

10,947.368
10,947.368

PC13035

100.000

100.000
100.000

7,000.000
7,000.000

8,500.000
8,500.000

20.480

24.381

22.284

26.835

20.480
20.480

24.381
24.381

22.284
22.284

26.835
26.835

78,546.078

251,309.974

194,206.828

213,483.514

PC16033
PC13033
PC13033

(22,521.822)
25,971.226
79,209.872
(127,702.920)

136,733.644
28,279.000
107,738.097
716.547

131,697.891
23,180.300
107,803.723
713.868

146,374.794
30,195.000
115,405.988
773.806

PC16047

101,067.900
101,067.900

114,576.330
114,576.330

62,508.937
62,508.937

67,108.720
67,108.720

Account No. I

35,174.127

54,557.766

48,186.602

55,039.484

Account No. II

78,546.078

251,309.974

194,206.828

213,483.514

357.190

35,315.192

2,804.052

15,558.620

(19,242.574)

(45,382.550)

(39,480.864)

PC13050

041403 Medical Stores

LQ4390 Medical Store Depot

PC13034

TOTAL CURRENT CAPITAL EXPENDITURE (A/c-II)

0414
State Trading: (Wheat) (Ac-II)
041401 Food

Directorate of Food
Directorate of Food (Voted)
District Establishment

(Charged)

100.000
100.000

11,000.000
11,000.000

Investment

State Trading. (Ac.I)

LQ4387
LQ4388
LQ4389

32,446.247

Provincial Government Civil

014203 Investment

LQ4461

26,986.069

LOANS FROM COMMERCIAL BANKS (Account No. II)

011504 Repayment of Principal Domestic Debt - Floating

LQ4435

Cash Credit Accommodation Advance from

Commercial bank (A/C II)

Total Receipts (Capital)

Surplus / Deficit (Current Capital A/c-I)

(34,816.937)

50

ESTIMATES OF EXPENDITURE
Accounts
2010-2011

Head of Account

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

Current Expenditure - SUMMARY

Grant

Description

PC21001

Opium

PC21002

Land Revenue

PC21003

Provincial Excise

PC21004

3.754

4.434

4.060

5.457

289.171

1,967.154

2,066.528

2,959.825

42.996

55.001

88.599

57.446

Stamps

138.400

176.224

184.849

200.961

PC21005

Forests

1,419.719

1,470.822

1,741.271

1,822.864

PC21006

Registration

7.611

39.663

37.527

51.290

PC21007

Charges on Account of Motor Vehicles Acts

32.730

38.211

114.124

104.970

PC21008

Other Taxes and Duties

111.184

367.636

321.867

375.709

PC21009

Irrigation and Land Reclamation

10,560.607

9,636.980

10,783.543

10,229.670

PC24044

Interest on Debt and Other Obligations (Charged)

21,256.951

18,867.298

14,189.323

16,183.881

8,542.910

16,880.627

14,910.666

23,382.415

General Administration
PC24010

(Charged)

563.223

614.145

656.091

732.133

PC21010

(Voted)

7,979.687

16,266.482

14,254.575

22,650.282

6,207.808

8,120.336

7,575.371

9,265.951

Administration of Justice
PC24011

(Charged)

1,453.109

1,378.217

1,710.904

1,889.974

PC21011

(Voted)

4,754.699

6,742.119

5,864.467

7,375.977

3,850.875

4,068.730

4,790.145

5,280.656

50,736.386

52,116.785

59,324.078

61,508.805

PC21012

Jails and Convict Settlements

PC21013

Police

PC21014

Museums

46.762

48.668

64.343

65.759

PC21015

Education

24,854.590

25,594.531

31,980.783

29,425.680

PC21016

Health Services

20,399.560

26,402.889

32,662.268

36,807.041

PC21017

Public Health

1,426.145

2,117.946

2,436.070

2,619.181

PC21018

Agriculture

4,709.798

4,779.857

4,717.871

5,562.819

PC21019

Fisheries

323.737

339.285

385.105

396.869

PC21020

Veterinary

1,694.825

2,354.152

2,075.725

2,900.598

PC21021

Co-operation

115.727

117.649

133.549

142.702

PC21022

Industries

5,736.886

6,225.990

6,731.974

7,207.076

PC21023

Miscellaneous Departments

1,134.607

1,387.125

1,678.170

1,924.493

Civil Works

2,188.917

1,735.513

1,894.645

3,233.186

PC24024

(Charged)

67.885

74.000

74.000

74.000

PC21024

(Voted)

2,121.032

1,661.513

1,820.645

3,159.186

3,246.312

3,253.929

3,444.130

3,331.390

PC21025

Communications

51

ESTIMATES OF EXPENDITURE

251.583

Budget
Estimates
2011-2012
236.026

Revised
Estimates
2011-2012
329.416

(Rs. in million)
Budget
Estimates
2012-2013
322.912

7,173.904

65.757

1,992.725

287.487

1.600

1.600

1.600

1.600

36,394.188

40,496.215

51,490.038

55,736.200

122.755

133.359

142.856

146.557

9,656.337

30,000.000

14,937.266

34,000.000

147,400.961

175,603.461

194,719.715

217,267.249

3,908.367

5,814.731

7,515.062

6,284.144

Local Govts

143,492.594

169,788.730

187,204.653

210,983.105

Distt. Govts

127,439.471

148,000.000

165,050.660

186,783.105

10,579.421

15,570.000

15,151.000

17,000.000

UAs

4,433.698

5,018.730

5,247.837

6,000.000

Cantonment

1,040.004

1,200.000

1,755.156

1,200.000

39.023

45.965

43.036

51.172

370,119.319

434,749.818

467,993.236

532,859.871

Charged

23,342.768

20,935.260

16,631.918

18,881.588

Voted

346,776.551

413,814.558

451,361.318

513,978.283

Accounts
2010-2011

Head of Account
PC21026

Housing and Physical Planning

PC21027

Relief

PC24045

Privy Purses

PC21028

Pension

PC21029

Stationery and Printing

PC21030

Subsidy

PC21031

Miscellaneous

(Charged)

Provincial

TMAs

PC21032

Civil Defence

*TOTAL CURRENT REVENUE EXPENDITURE

52

ESTIMATES OF EXPENDITURE
Accounts
2010-2011

Head of Account

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

Current Capital Expenditure - SUMMARY

Grant
PC12043

Description
Loans to Municipalities / Autonomous Bodies etc
State Trading in Food Grain and Sugar

PC16033

(Charged)

PC13033

(Voted)

8,167.578

10,987.138

10,072.485

10,947.368

(22,521.822)

136,733.644

131,697.891

146,374.794

25,971.226

28,279.000

23,180.300

30,195.000

(48,493.048)

108,454.644

108,517.591

116,179.794

20.480

24.381

22.284

26.835

100.000

PC13034

State Trading in Medical Stores & Coal

PC13035

Loans to Government Servants

100.000

PC13050

Investment

11,000.000

7,000.000

8,500.000

PC16046

Permanent Debt (Discharged) (Charged)

0.434

0.035

0.434

PC16047

Floating Debt (Discharged) (Charged) (A/C-II)

101,067.900

114,576.330

62,508.937

67,108.720

26,986.069

32,445.813

31,091.798

35,464.847

113,720.205

305,867.740

242,393.430

268,522.998

154,025.195

175,301.577

116,781.070

132,769.001

(40,304.990)

130,566.163

125,612.360

135,753.997

Account No. I

35,174.127

54,557.766

48,186.602

55,039.484

Account No. II

78,546.078

251,309.974

194,206.828

213,483.514

PC16048

Repayment of Loans from the Federal

Government
(Charged)

TOTAL CURRENT CAPITAL EXPENDITURE

Charged
Voted

53
ESTIMATES OF DEVELOPMENT EXPENDITURE

Function

Description

Budget
Estimates
2011-2012

Accounts
2010-2011

(Rs. in million)
Budget
Estimates
2012-2013

Revised
Estimates
2011-2012

SUMMARY
TOTAL DEVELOPMENT EXPENDITURE
(GROSS)
DEVELOPMENT REVENUE EXPENDITURE

106,533.713

220,000.000

165,511.173

250,000.000

58,780.094

127,207.412

101,765.362

165,670.838

DEVELOPMENT CAPITAL EXPENDITURE

47,753.619

92,792.588

63,745.811

84,329.162

PC22036-Development

58,780.094

127,207.412

101,765.362

165,670.838

3,918.014

10,891.000

11,709.356

19,830.000

PC12038-Agricultural Improvement & Research

137.195

124.087

98.484

39.038

PC12040-Town Development

230.743

1,200.000

281.015

1,500.000

33,692.642

38,251.976

37,710.657

32,045.000

9,775.025

42,325.525

13,946.299

30,915.124

PC12037-Irrigation Works

PC12041-Roads & Bridges

PC12042-Government Buildings
PC12043-Loans to Autonomous Bodies (ABs)

54

Function

Description

Budget
Estimates
2011-2012
FUNCTION WISE DEVELOPMENT EXPENDITURE
Accounts
2010-2011

(Rs. in million)
Budget
Estimates
2012-2013

Revised
Estimates
2011-2012

DETAIL
01 GENERAL PUBLIC SERVICE
011 Executive & Legislative Organs, Financial and Fiscal
Affairs (Including Debt Servicing)
014 Transfers **
015 General Services

03 PUBLIC ORDER & SAFETY AFFAIRS

21,278.548

31,267.482

21,313.203

48,929.068

62.011

7,085.000

148.840

969.540

20,869.240

18,741.242

19,105.807

41,822.528

347.297

5,441.240

2,058.556

6,137.000

2,129.544

1,937.590

1,442.210

2,256.895

031 Law Courts

0.270

22.396

1.129

032 Police

5.701

036 Administration of Public Order

04 ECONOMIC AFFAIRS
041 General Economic, Commercial & Labor Affairs
042 Agri. Food, Irrigation, Forestry & Fishing
043 Fuel and Energy

2,123.573

1,937.590

1,419.814

2,255.766

50,310.545

108,261.340

65,819.537

108,426.480

40.164

92.500

41.063

99.000

4,760.579

15,350.508

11,086.825

20,790.906

170.632

380.000

582.996

10,000.000

044 Mining and Manufacturing

1,698.761

4,860.831

2,282.879

7,246.450

045 Construction & Transport

43,605.442

87,327.501

51,743.349

70,110.124

34.967

250.000

82.425

180.000

92.699

266.000

82.268

350.000

92.699

266.000

82.268

350.000

19,554.711

26,269.234

38,466.661

31,006.000

230.743

1,200.000

281.015

1,500.000

062 Community Development

9,694.756

15,044.386

27,786.792

19,620.000

063 Water Supply

9,629.212

10,024.848

10,398.854

9,886.000

047 Other Industries

05 ENVIRONMENT PROTECTION
055 Administration of Environment Protection

06 HOUSING & COMMUNITY AMENITIES

061 Housing Development

4,602.775

20,110.952

13,663.030

22,455.851

073 Hospital Services

07 HEALTH

2,761.339

16,557.944

11,731.676

19,455.851

074 Public Health Services

1,841.436

3,553.008

1,931.354

3,000.000

831.858

08 RECREATION, CULTURE AND RELIGION

252.683

477.940

1,170.775

26.000

140.050

939.171

082 Cultural Services

58.091

106.683

122.890

84.604

084 Religious Affairs

84.807

120.000

215.000

147.000

081 Recreational and Sporting Services

086 Administration of Information Recreation Culture

09 EDUCATION AFFAIRS & SERVICES

688.960

6,284.431

28,901.966

21,621.771

33,058.971

112.990

750.000

52.717

615.000

092 Secondary Education Affairs & Services.

4,760.728

23,250.065

13,939.541

23,355.000

093 Tertiary Education Affairs & Services.

1,410.296

4,440.294

7,554.006

8,639.876

361.707

75.507

449.095

091 Pre-Primary & Primary Education Affairs & Services

094 Education Services not Definable by Level

095 Subsidiary Services to Education
097 Education Affairs & Services not elsewhere classified

0.417

99.900

55

Function

Accounts
2010-2011

Description

10 SOCIAL PROTECTION
107 Administration (Relief Measures)
108 Others

TOTAL
DEVELOPMENT REVENUE EXPENDITURE
PC22036-Development
011101 Human Rights and Minority Affairs
011204 Finance
011205 Board of Revenue
014102 District Governments
014102 District Package / District Development Programme
014103 TMAs
014105 DERA Loan
014110 Regional Planning

Budget
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

Revised
Estimates
2011-2012

1,448.602

2,732.753

2,624.553

2,345.960

1,379.121

1,982.770

2,388.499

1,423.960

69.481

749.983

236.054

922.000

106,533.713

220,000.000

165,511.173

250,000.000

58,780.094

127,207.412

101,765.362

165,670.838

58,780.094
39.770

127,207.412
20.000

101,765.362
20.000

165,670.838
20.000

6,445.000

22.241

620.000

128.840

949.540

18,381.552

9,391.200

14,269.107

9,391.200

1,954.728
27.790
-

2,608.800
-

2,358.505
-

21,400.000
2,608.800
-

1,900.000

1,500.000

2,200.000

014110 Cholistan Development Authority

580.000

204.303

3,338.000

014110 Mines & Mineral

130.242

47.892

264.528

4,131.000

726.000

2,620.000
1,500.000

014110 Southern Punjab

015101 Services & General Administration Deptt.
015102 MPDD
015201 Planning & Development
015201 Punjab Information Technology Board
015201 Agency for Barani Area Development (RP)

505.170
-

0.183

7.836

321.498

4,000.000

1,018.604

2,059.000

952.240

577.512

2,478.000

489.000

462.257

100.000

17.963

031101 Courts/Justice

0.270

22.396

1.129

032102 Provincial Police

5.701

015420 Others

036101 Home Department

2,123.573
036101 Emergency Services
041214 Commerce & Investment
041310 Labour Human Resources
042103 Agriculture
042106 Livestock

9.046

183.866

1,481.000

690.694

2,071.900

31.118

92.500

41.063

99.000

2,974.765

916.834

6,874.367

587.375

2,384.595

391.371

2,540.000

7.913

042203 Canal Irrigation

176.513

042401 Preservation of Wildlife & Control

729.120

1,003.065

042202 Irrigation Dams

042204 Tubewells

456.590

0.912
39.864

359.000
-

331.542
-

116.125

50.501

1,370.000
159.461

042402 Forestry

342.855

343.808

331.770

475.000

042501 Fisheries

47.769

289.898

56.775

224.000

042650 Food

25.040

230.000

118.691

043502 Electricity Hydal

15.197

52.996

50.000

2,000.000

2,112.192

1,500.000

2,730.877

152.687

5,561.450

043701 Energy
044101 TEVTA
044120 Punjab Small Industry Corporation.

1,560.198

56

Function

Description

044120 Printing and Stationery

133.107

Budget
Estimates
2011-2012
10.000

Revised
Estimates
2011-2012
10.000

(Rs. in million)
Budget
Estimates
2012-2013
5.000

91.000

8.000

180.000

5.456

28.954

19.256

6,700.000

80.163

6,150.000

118.519

50.000

6.230

1,000.000

Accounts
2010-2011

044120 Commerce & Investment

044201 Mines & Mineral
045201 Transport
045202 Roads

047202 Tourism

34.967

250.000

82.425

180.000

055101 Environment Protection Planning

92.699

266.000

82.268

350.000

062103 Physical Housing & Planning (Urban Dev.)

4,775.544

8,044.386

12,253.874

18,710.000

062202 Rural Works Programme (LG&CD)

4,919.212

7,000.000

15,532.918

910.000

063101 Administration

21.544

063102 Water Supply, Sewerage and Drainage

9,607.668

10,024.848

10,398.854

9,886.000

073101 General Hospital Services

2,716.492

16,557.944

11,731.676

19,455.851

073301 Mother and Child Health

44.847

1,745.552

2,860.000

95.884

693.008

081105 Sports

26.000

081105 Archeology

074107 Population Welfare Measures

074120 Others (Other Health Facilities and Preventive
Measures)

1,931.354
140.050
-

3,000.000
617.000
322.171

082105 Information & Culture

58.091

106.683

122.890

84.604

084103 Religious Affairs and Aquaf

84.807

120.000

215.000

147.000

688.960

091102 Primary

80.135

091103 Literacy

32.855

750.000

52.717

615.000

3,823.184

23,250.065

13,939.541

23,355.000

086101 Information Technology

092101 Secondary Education

092102 Administration
093101 General Universities / Colleges / Institutes (Higher
Education/Literacy)
093102 Professional / Technical Universities / Colleges /
Institutes
094101 Special Education

937.544

1,221.832

4,425.408

188.464

14.886

361.707

75.507

7,554.006

0.417

097120 Others

99.900

107104 Women Development

8.620

095120 Others

107106 Dera Programme Local Government

108101 Social Welfare Measures
108104 Zakat & Ushr
DEVELOPMENT CAPITAL EXPENDITURE
PC12037-Irrigation Works

8,639.876
449.095
653.000
-

69.481

324.645

83.098

372.000

425.338

152.956

550.000

47,753.619

92,792.588

63,745.811

84,329.162

3,918.014

10,891.000

11,709.356

19,830.000

042202 Irrigation Dams

241.887

795.580

1,213.353

719.000

042203 Canal Irrigation

2,149.599

7,732.650

7,537.504

8,338.040

042204 Tubewells
043502 Electricity -Hydal
107105 Flood Control & Drainage

40.000

52.000

155.435

0.592

380.000

530.000

9,950.000

1,370.501

1,982.770

2,388.499

770.960

57

Function

Description

Accounts
2010-2011

Budget
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

Revised
Estimates
2011-2012

PC12038-Agricultural Imp. & Research

137.195

124.087

98.484

39.038

042103 Agriculture Research and Extension Services

137.195

124.087

98.484

39.038

PC-12040-Town Development

230.743

1,200.000

281.015

1,500.000

061102 Low Cost Housing

230.743

1,200.000

281.015

1,500.000

PC-12041-Roads & Bridges

33,692.642

38,251.976

37,710.657

32,045.000

045202 Highways Roads & Bridges

33,692.642

38,251.976

37,710.657

32,045.000

9,775.025

PC21042-Public Buildings

42,325.525

13,946.299

30,915.124

Fisheries

80.102

74.905

26.000

Livestock

115.405

65.307

110.000

Industries (TEVTA, Commerce & Investment)

8.123

57.186

3.550

Commerce & Investment

20.000

Police

731.769

Jails

Judiciary

Law and Parliamentary Affairs

S&GAD

754.507

492.048

802.866

504.063

699.756

845.716

1,498.871

15.000

6.088

50.000

16.211

79.404

297.102

Management & Professional Development Dept.

9.500

Communication & Works

61.726

14.876

Agriculture

301.148

260.392

126.595

Provincial Assembly

67.252

147.930

11.908

Labour Human Resources

26.132

22.551

1.000

Home

578.790

102.858

60.000

Emergency Services

619.000

185.290

528.100

Governor Secretariat

2.397

Board of Revenue

101.200

Environmental Planning

84.000

Housing & Physical Planning (Urban Development)

28.005

Human Rights and Minority Affairs

200.000

Planning & Development

2,527.760

MPDD

11.000

Transport

600.000

50.000

Religious Affairs and AUQAF

30.000

30.000

38.000

Regional Planning

7,900.000

Social Welfare

185.017

50.278

125.000

Higher Education

4,059.706

3,969.211

5,010.124

10.000

250.000
200.000
2,560.000

7,242.000

Literacy Programme

50.000

Sports

1,110.333

School Education

150.035

Special Education

138.293

Information Culture & Youth Affairs

Information Technology

Health

6,049.049

5,223.795

Mines & Minerals

119.594

32.701

35.472

Wildlife

278.875

144.965

190.539

Forestry

126.192

248.691

300.000
145.000

250.905

63.317

60.947

115.396

400.000

110.000

7,544.149

58

Function

Description

Accounts
2010-2011

Tourism

Food

Sports

Archeology

Special Programme / Packages

Budget
Estimates
2011-2012
463.666
14,500.000

Revised
Estimates
2011-2012
557.538
3.942
-

(Rs. in million)
Budget
Estimates
2012-2013
120.000
200.000
1,683.000
27.829
1,000.000

PC21043-Loans to Municipalities /Abs

014201 Transfer to Financial Institutions

GROSS TOTAL DEVELOPMENT EXP.

106,533.713

220,000.000

165,511.173

250,000.000

59

ESTIMATES OF PUBLIC ACCOUNT

(Rs. in million)
Head of Account

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

Budget
Estimates
2012-2013

SUMMARY
PUBLIC ACCOUNT

F ASSETS - CREDITS

386,619.708

(1,074,626.387)

(49.834)

(49.834)

F ASSETS - DEBITS

(318,279.598)

1,019,379.129

ASSETS - NET

704,899.306

(2,094,005.516)

49.834

49.834

LIABILITIES - CREDITS

LIABILITIES - DEBIT
LIABILITIES - NET
NET PUBLIC ACCOUNT

(580,401.605)

(552,599.955)

(88,191.799)

(88,191.799)

550,873.432

607,530.508

88,289.829

88,420.049

(1,131,275.037)

(1,160,130.463)

(98.030)

(228.250)

(426,375.731)

(3,254,135.979)

48.196

178.416

60

ESTIMATES OF PUBLIC ACCOUNT

(Rs. in million)
Head of Account

Revised
Estimates
2011-2012

Budget
Estimates
2012-2013

(1,072,399.681)

(777,721.302)
(584,886.746)
(173,776.319)
(14,134.159)
(108.424)

1,508.759

(4,815.654)

(2,138.535)
-

(51,479.142)
(163.360)

(2,138.535)

(51,315.782)

Accounts
2010-2011

Budget
Estimates
2011-2012

DETAIL
CREDIT
F01 CASH AND BANK BALANCES
F011

F012

F015

Balances with SBP

F01101 Non Food Account
F01102 Food Account
F01104 District Account
F01110 Receipt Clearing Account (Food Account)
F01114
Receipt Clearing Account (Non Food Account)
Other Accounts
F01204 State Bank Deposits Food Account
F01205 State Bank Deposit - Non-Food Accounts
(Blocked)
Civil Department Balances
F01502 Public Works
F01503 Forest

F016
Non Food Account
Receipt Cler A/C (Food A/C)NBP
Receipt Cler A/C (Non Food A/C) NBP

F01602
F01603
F01604

F02 RECEIVABLE
F021

Loans and Advances

F02102 Permanent Advances (Defence)
F02113 Account with Government Servant
F02119 OB Advances (Civil)
F02139 OB Advances (Forest)
F02148 Forest Advances

F05 OTHER ASSETS

387,065.240
361,606.381
404,028.108
(43,930.486)
-

(5.047)
(5.047)
27,602.441
59.765
8,346.795
19,195.881

(243,199.238)
(3,315.523)
(39,343.933)
(200,539.782)

(446.016)

(2,183.174)

(49.834)

(49.834)

(446.016)
(277.299)
(8.801)
(159.916)

(2,183.174)
(2,062.154)
(121.020)
-

(49.834)
(49.834)
-

(49.834)
(49.834)
-

0.484
0.484
0.484
-

(43.532)
(43.532)
(43.532)

TOTAL ASSETS

386,619.708

G01 CURRENT LIABILITIES

G011 Cheque Clearing Account
G01101 Non Food Account
G01112 Ch. Pay. Cler. A/C (Food A/C) SBP
G01113 Treasury Pay Clearning Account (NonFood)
G01120 Bank Charges Clearning A/C (Fertilizer)

(329,808.549)
(174,877.030)
(0.008)
(1,708.990)

F051

Other Assets
F05102 Down Payment
F05103 Account with State Bank of Pakistan

G01125 Bank Charges Clearning A/C

(Government Deposit A/C)

G01131 Bank Interest Clearning A/C (NAT
G01132 Cheque Payment Clearing Account (Non

Food Account) SBP

G01133 Tr. Pay Cler. A/C (Non Food A/C). SBP
G01142 Cheque Pay Clearing Account (Food

Account)
G01143 Tr. Pay Cler. A/C (Food. A/C) NBP

(1,074,626.387)

(49.834)

(49.834)

(264,510.469)
(264,510.469)
(3,418.267)

(5,691.306)
(5,691.306)
(3,500.000)

(5,691.306)
(5,691.306)
(3,500.000)

(42.354)

(0.012)

(5.023)

(0.629)

(84,217.414)

(97,629.412)

(546.305)

(34,777.970)

(13.864)
-

(19.474)

(2,191.306)

(2,191.306)

61

ESTIMATES OF PUBLIC ACCOUNT

(Rs. in million)
Head of Account
G01147 Cheque Pay Clearance Account (Non

Food Account) NBP

G01148 Tr. Pay Cler. A/C (Non Food A/C). NBP
G01151 Bank Interest Clearning A/C (Non Food

A/C)
G01161 Rcet. Susp. A/C (Non Food A/C) SBP
G01166 Pay. Susp. A/C(Non Food A/C) NBP
G01188 Receipts Suspense (PR Special Account)

SBP
G01189 Ch. Pay. Cler. A/C (District Account)
NBP
G01190 Special Drawing Account Cheques (SDA)
G01191 Assignment Accounts Cheques

G012 Others
G01201 Outstanding Commitments

TOTAL CURRENT LIABILITIES

G05 CONTROL ACCOUNT
G051

Miscellaneous
G05104 HR Document Splitting Account
G05105 Wages Clearing Account
G05106 Inter Provincial Settlement Account
G05107 Adjusting Account between Federal and
Provincial Governments
G05110 State Bank Suspense
G05111 District Accounts Suspense
G05115 Adjusting Account between Provincial and
District Governments

G06 TRUST ACCOUNT-FUND

G061

G062

G063

G064

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

Budget
Estimates
2012-2013

(54,352.422)

(69,908.395)

1,956.501

(19,418.041)

(252.157)
(7,797.588)

(299.123)

1.899

(99.894)

(30,823.297)

(66.851)

(0.116)
(182.957)

(35,765.336)
(154,931.519)
(154,931.519)

(329,808.549)

(264,510.469)

(5,691.306)

(5,691.306)

(89,049.421)

(90,298.032)

(89,049.421)

(90,298.032)

(0.024)
(88,892.494)
5.034

(86,143.525)
(619.068)

(500.710)

(2,718.919)

(11.328)
(13.769)

(163.156)
(206.896)

363.870

(446.468)

(9,054.757)

(10,012.842)

(4,400.000)

(4,400.000)

Provident Fund
G06103 General Provident Fund (Civil)
G06106 General Provident Fund (Forest)

(5,618.957)

(5,864.604)

(4,400.000)

(4,400.000)

(5,573.717)
(45.240)

(5,812.705)
(51.899)

(4,275.000)
(125.000)

(4,275.000)
(125.000)

Benevolent Fund
G06214 Federal Government Employees Benevolent
Fund
G06215 District Government Employees Benevolent
Fund
G06217 Government Employees Benevolent Fund
Working

(1,910.996)

(1,920.955)

(1,857.783)

(1,747.037)

(29.726)

(146.106)

(23.487)

(27.812)

Welfare Fund
G06305 Mines Labour Housing General Welfare Fund
G06309 Punjab Police Welfare Fund

(609.430)

(628.102)

(276.616)
(332.814)

(291.249)
(336.853)

Insurance Fund
G06408 Provincial Government Employees Group
Insurance Fund
G06409 Provincial Government Employees Group
Insurance Fund (Civil)
G06411 District Government Employees Insurance
Fund
G06413 Group Insurance Fund for Govt Employees

(915.374)

(1,599.181)

(906.167)

(860.984)

(0.360)

(680.948)

(0.047)

(47.225)

(8.800)

(10.024)

62

ESTIMATES OF PUBLIC ACCOUNT

(Rs. in million)
Head of Account

G10 TRUST ACCOUNTS-OTHERS

G101

G103

G104

Account of Other Departments

G10109 Deposit of Industries Department
G10111 Food Department Deposit
G10113 PWD Deposits
G10125 Transfer between PW Offices
G10131 Forest Cheques
G10132 GSP Cheques
G10136 Reserve Fund for Punjab Irrigation &
Drainage Authority
G10137 Pre-Audit Cheque Civil A/C I
G10138 Pre- Audit Civil Cheques (ACCOUNT 4)
G10139 Pre-Audit Cheques- Civil (Others) (Blocked)
Other Deposits an Reserves
G10304 Zakat Collection Account
Other Remittances
G10402 Forest Remittances
G10407 PWD Remittances
G10408 Remittance into Treasuries
G10409 Works Audit Suspense
G10413 Sales Tax Remittances
G10425 Cheques
G10429 Internal Cheques (Public Works)

G11 SPECIAL DEPOSIT - INVESTMENTS

G112

Others Deposits Account

G11212 Deposits of Sugar Cane Development Cess
G11215 Revenue Deposits
G11216 Civil and Criminal Courts Deposits
G11217 Personal Deposits
G11218 Forest Deposit
G11226 Deposit/and in favour of the Chief Settlement
Commissioner
G11227 Unclaimed Deposits
G11238 Security Deposit of Supply Cell
G11264 Assignment Account (ADB)
G11265 Assignment Account (Civil)
G11275 Deposit Account for the Production of
Balanced Feed
G11277 Contribution Govt. Servant Housing
Foundation.
G11278 Deposit for Number Plats & Smart
Registration Cards
G11290 Securities Deposits from Contractors /
Suppliers

G12 SPECIAL DEPOSIT FUND

G121

G127

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

Budget
Estimates
2012-2013

(91,693.411)

(123,821.074)

(9,683.500)

(46,794.429)

(10,180.643)

(5.312)
(59.650)
(5,165.966)
(15.222)
(1,835.843)
(0.036)

(134.783)
(74.603)
(2,624.878)
(1,851.473)
-

(10,180.643)
-

(79.600)

(33.600)

(2,517.367)
(4.500)
(0.004)

(42,002.628)
-

(72.464)

(82.697)

(110.693)

(82.697)

(110.693)

(81,927.214)

(76,915.952)

(10,180.643)

(10,180.643)

(1,490.261)
(21.928)
(2,975.097)
(25,551.665)
(68.815)
(51,556.658)
(262.790)

(1,641.618)
(100.554)
(2,167.975)
(37,613.338)
(78.324)
(35,209.880)
(104.263)

(1,198.150)
(1.158)
(1,245.419)
(2,144.189)
(4,745.572)
(846.156)

(1,198.150)
(1.158)
(1,245.419)
(2,144.189)
(4,745.572)
(846.156)

(57,735.614)

(65,064.496)

(67,840.722)

(67,840.722)

(57,735.614)

(65,064.496)

(67,840.722)

(67,840.722)

(1,050.400)
(6,828.707)
1.008
(29,445.400)
(238.494)

(1,544.782)
(9,899.316)
(20,628.829)
(314.884)

(1,233.899)
399.946
(60.866)
(36,203.622)
(197.832)

(1,233.899)
399.946
(60.866)
(36,203.622)
(197.832)

(62.427)

(53.039)

(28.062)

(28.062)

(1,483.415)
(151.696)
(677.975)
(15,765.637)

(146.509)
(813.312)
(18,060.508)

(142.098)
(1,039.553)
(27,634.687)

(142.098)
(1,039.553)
(27,634.687)

(146.447)

(132.920)

(100.744)

(100.744)

(541.461)

(12,269.767)

(484.837)

(484.837)

(1,328.812)

(1,200.630)

(1,114.468)

(1,114.468)

(15.751)

(3,059.853)

1,106.958

(79.128)

(79.128)

(147.420)

(179.184)

(147.420)

(179.184)

(2,912.433)

(2,713.858)

(79.128)

(79.128)

(1,075.922)

(1,065.060)

(79.128)

(79.128)

(949.050)

(815.972)

G12717 District Fund

(51.060)

(70.950)

G12718 Municipal Fund

(99.503)

G12720 Punjab Market Committee Fund

(618.395)

(696.258)

G12777 Sales Tax deduction at Source under Sales

Tax Special Procedure (Withholding) Rules,
2007

(118.503)

(65.618)

Relief Fund
G12139 Punjab Chief Minister's Fund for Flood
Others Funds
G12713 Income Tax deduction from Salaries
G12714 Income Tax deduction from Contractors/Suppl

63

ESTIMATES OF PUBLIC ACCOUNT

(Rs. in million)
Head of Account
G128

Pension Fun
G12801 Punjab Pension Fund

Budget
Estimates
2011-2012

Accounts
2010-2011

Revised
Estimates
2011-2012

Budget
Estimates
2012-2013

4,000.000

4,000.000

Total Deposits and Reserves

(250,593.056)

(288,089.486)

(82,500.493)

(82,500.493)

TOTAL LIABILITIES

(580,401.605)

(552,599.955)

(88,191.799)

(88,191.799)

G13 SPECIAL DEPOSIT GRANT

300.176

300.176

300.176

300.176

H01 EQUITIES

71,403.858

H011

71,403.858

71,403.858

71,403.858

G131

Grant in Aid
G13101 Cash Aid Received from Food Foundation
TOTAL SPECIAL DEPOSIT GRANT

Equities
H01101 Residual Equity
TOTAL EQUITIEIS

Total Public Account Credit

TOTAL PROVINCIAL RECEIPTS
ACCOUNT NO.I
ACCOUNT NO.II
OPENING BALANCE
ACCOUNT NO.I
ACCOUNT NO.II
GRAND TOTAL

(122,077.863)

(1,627,226.342)

(88,241.633)

752,229.314

2,588,160.605

964,091.276

1,109,446.086

(88,241.633)

676,222.653
76,006.661

2,336,850.631
251,309.974

769,884.448
194,206.828

895,962.572
213,483.514

633.410

30,356.832

633.410
-

30,356.832
-

964,724.686

1,139,802.918

752,229.314

2,588,160.605

64

ESTIMATES OF PUBLIC ACCOUNT

(Rs. in million)
Head of Account

Accounts
2010-2011

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

Budget
Estimates
2012-2013

PUBLIC ACCOUNT OF THE PROVINCE (P)

DISBURSEMENT
CURRENT ASSETS
F01 CASH AND BANK BALANCES
F011

Balances with SBP

F01101 Non Food Account
F01102 Food Account
F01103 Railways Account
F01104 District Account
F01110 Receipt Clearing Account (Food Account)
F01114 Receipt Clearing Account (Non Food Account)

F012

Other Accounts
F01204 State Bank Deposits Food Account
F01205 State Bank Deposit - Non-Food Accounts
(Blocked)

F015

Civil Department Balances

F01501 Civil
F01503 Forest

F016

Balances with NBP

F01601 Food Account
F01602 Non Food Account
F01603 Receipt Cler A/C (Food A/C)NBP
F01604 Receipt Cler A/C (Non Food A/C) NBP

F02 RECEIVABLES
F021

Loans and Advances

F02101 Permanent Advances (Civil)
F02113 Account with Government Servants
F02119 OB Advances (Civil)
F02139 OB Advances (Forest)
F02148 Forest Advances

F05 OTHER ASSETS

F051

Other Assets
F5102 Down Payment
TOTAL ASSETS

G
LIABILITIES
G01 Current Liabilities
G011 Cheque Clearing Account
G01101 Non Food Account
G01112 Ch. Pay. Cler. A/C (Food A/C) SBP
G01132 Ch. Pay. Cler. A/C (Non Food A/C) SBP
G01133
G01142
G01147
G01148

Tr. Pay Cler.

y A/C (Non Food
g A/C). SBP
(Food Account)
y NBP
(
Food Account) NBP
Cheque Pay Clearing Account (Non-Food
Account) NBP

G01151 Bank Interest Clearning Account (Non

G01161
G01166
G01188
G01189
G01190
G01191

Food) NBP
Rcet. Susp. A/C (Non Food A/C) SBP
Pay. Susp. A/C(Non Food A/C) NBP
Rect. Susp. (PR Special Account) SBP
Ch. Pay. Cler. A/C (District Account) NBP
Outstanding Commitments
Assignment Account Cheque

G012 Others
G01201 Outstanding Commitments

(318,957.158)

1,016,840.740

(315,450.287)
(340,025.217)
25,148.990
2.646
-

767,504.501
603,042.476
157,450.960
174.439
3,316.739
212.328

(576.706)

3,307.559

950.474
8.675

78,518.323
175.805

941.799

78,342.518

5.044
5.000
0.044

(4,462.389)
119.382
(2,893.289)
(1,688.482)

170,817.916
444.424
3,297.618
47,157.326
119,918.548

678.130
678.130
0.173
504.306
10.663
0.030
162.958

2,538.389
2,538.389
2,407.416
130.973

(0.570)
(0.570)
(0.570)

(318,279.598)

1,019,379.129

298,571.732

222,210.389

65,518.179

65,778.619

143,613.659

222,210.389

65,518.179

65,778.619

(0.130)
141.175
80,818.066
(2,045.459)
7.190
45,529.390

1,532.940
94,223.654
29,219.008
55,828.680

(11,463.153)

11,972.796

0.119
(105.065)
(2,089.727)
7.808
32,813.445
-

154,958.073
154,958.073

33,273.200
32,244.980
-

126.079
3,867.774
299.123
108.910
24,965.238
66.187

33,533.640
32,244.980
-

65

ESTIMATES OF PUBLIC ACCOUNT

(Rs. in million)
Head of Account

G04 Other Liabilities

G041 Other Liabilities
G04101 Pension Fund Liability

G05 Control Account

G051

Miscellaneous
G05103 Suspense Account
G05104 HR Document Splitting Account
G05105 Wages Clearing Account
G05106 Inter Provincial Settlement Account
G05107 Adjusting Account between Federal and
Provincial Governments
G05110 State Bank Suspense
G05111 District Accounts Suspense
G05112 Letter of Credit Suspense
G05115 Adjusting Account between Provincial &
District Governments

G06 Trust Account Fund

Budget
Estimates
2011-2012

Accounts
2010-2011

Revised
Estimates
2011-2012

86.142

104.890

86.142
86.142

104.890
104.890

91,263.216

92,349.824

91,263.216
26.395
0.024
90,031.061
(37.425)

92,349.824
86,725.448
662.478

Budget
Estimates
2012-2013
-

35.784

2,238.444

76.361
14.964
100.322

370.552
177.222
95.602

1,015.730

2,080.078

4,854.140

11,573.113

4,400.000

4,400.000

4,400.000
4,400.000
-

4,400.000
4,400.000
-

G061

Provident Fund
G06101 Indian Civil Service Fund (Civil)
G06103 General Provident Fund (Civil)
G06104 General Provident Fund (Foreign Affair)
G06106 General Provident Fund (Forest)

2,008.084
0.018
1,956.699
1.750
49.617

8,078.809
8,016.050
62.759

G062

Benevolent Fund
G06214 Provincial Govt. Employees Benevolent Fund
G06215 District Government Employees Benevolent
Fund
G06217 Government Employees Benevolent Fund
Working

1,658.583
1,635.224

1,601.689
1,491.248

0.004

110.441

G063

Welfare Fund
G06309 Punjab Police Welfare Fund

G064

Insurance Fund
G06408 Provincial Government Employees Group
Insurance Fund
G06409 Provincial Government Employees Group
Insurance Fund (Civil)
G06413 Group Insurance Fund for Govt Employees

G10 TRUST ACCOUNTS-OTHERS

G101

G103
G104

23.355

302.443
302.443

280.673
280.673

885.030

1,611.942

874.654

931.388

680.554

10.376

93,212.731

189,945.862

16,997.763

16,867.543

Account of Other Departments

G10105 Pakistan Public Works Department Cheques
G10109 Deposits of Industries Department
G10111 Food Department Deposits
G10113 Pak PWD Deposits
G10123 Transfer between Forest Offices
G10131 Forest Cheques
G10136 Reserve Fund for Punjab Irrigation &
Drainage Authority
G10137 Pre-Audit Cheque Civil A/C I
G10138 Pre-Audit Cheques Civil A/C IV
G10139 Pre-Audit Cheques- Civil (Others) (Blocked)

11,771.872
1.101
140.299
4,693.454
2.835
1,805.056

104,033.816
128.782
160.018
6,009.494
1,860.226

8,352.624
57.607
6,456.266
1,838.750

8,222.404
57.607
6,326.046
1,838.750

109.235

69.162

5,019.856
0.036
-

95,733.628
72.506

Other Deposits & Reserves

G10304 Zakat Collection Account
Other Remittance
G10402 Forest Remittances
G10407 PWD Remittances
G10408 Remittance into Treasuries

43.901
43.901
81,396.958
1,411.309
0.297
1,312.883

82.740
82.740
85,829.306
1,551.503
75.955
873.324

8,645.139
436.320
-

8,645.139
436.320
-

66

ESTIMATES OF PUBLIC ACCOUNT

(Rs. in million)
Head of Account
G10409
G10413
G10418
G10425
G10429

Works Audit Suspense

Sales Tax Remittances
Exchange Account Between Civil & Pak
Cheques
Internal Cheques (Public Works)

G11 SPECIAL DEPOSIT - INVESTMENTS

G111

Investment Deposit Accounts

Punjab General Provident Investment Fund

G11128
G112

Others Deposits Account

G11212 Deposits of Sugar Cane Dev. Cess Fund
G11215 Revenue Deposits
G11217 Personal Deposits
G11218 Forest Deposits
G11230 Special Remittances Deposits
G11238 Security Deposit of Supply Cell
G11264 Assignment account (ADB)
G11265 Assignment Account (Civil)
G11271 Security Deposit Ex-Local Council Fund
Officers (Ex-MCL & E)
G11275 Deposits account Govt. Livestock Farms
(Balanced Feed)
G11277 Contribution GHSF
G11278 Deposit for number plats & Smart Reg. Cards

G12 Special Deposit Fund

G121 Relief Funds
G12130 President Relief Fund (Earthquake)
G12139 Punjab Chief Minister's Fund for Flood
G127

Other Funds
G12713 Income Tax Deduction from Salaries
G12714 Income Tax Deduction from Contractor /
Suppliers
G12717 District Funds
G12718 Municipal Funds
G12720 Punjab Market Committee Fund
G12777 Adv. pmt of tax U/S 53 of the I.tax Ord.
TOTAL LIABILITY

Budget
Estimates
2011-2012

Accounts
2010-2011

Revised
Estimates
2011-2012

Budget
Estimates
2012-2013

28,841.438
64.007
0.011
49,606.953
160.060

53,232.406
29,999.132
96.986

4,400.000
3,808.819
-

4,400.000
3,808.819
-

59,955.559

88,774.467

1,373.887

1,373.887

7,000.000
7,000.000

1,373.887
1,373.887

1,373.887
1,373.887

59,955.559
703.922
12,768.182
26,576.240
147.623
(0.016)
212.229
2,767.457
15,260.565
143.645

88,774.467
838.860
21,763.083
23,069.775
214.711
249.839
2,789.425
26,577.124

28.259

141.426

254.331
1,121.381

11,972.671
1,129.294

2,929.912
134.889
0.872
134.017

2,571.963
168.985
168.985

2,795.023
1,063.074

2,402.978
1,070.340

1,091.754

1,133.888

54.471
1.070
529.417
55.237

79.948
62.039
56.763

550,873.432

607,530.508

88,289.829

88,420.049

H01 EQUITIES

(70,737.757)

H011

(70,737.757)

(70,737.757)

Equities
H01101 Residual Equity
TOTAL EQUITIEIS

Total Public Account Expenditure

NET PUBLIC ACCOUNT (P)
Total Provincial Disbursement

(70,737.757)
161,856.077
39,778.214

1,626,909.637
(316.705)

88,289.829
48.196

88,420.049
178.416

752,229.314

2,587,527.195

964,187.668

1,139,802.918

Account No. I

673,683.236

2,336,217.221

769,980.840

926,319.404

Account No. II

78,546.078

251,309.974

194,206.828

213,483.514

633.410

537.018

Account No. I

633.410

537.018

Account No. II

Opening Balance

GRAND TOTAL

752,229.314

2,588,160.605

964,724.686

1,139,802.918

67

ADP RESOURCES

Head of Account

Account
2009-2010

Budget
Estimates
2011-2012

Revised
Estimates
2011-2012

(Rs. in million)
Budget
Estimates
2012-2013

REVENUE ACCOUNT
General Revenue Receipts

539,751.330

655,699.097

667,441.763

780,674.805

Current Revenue Expenditure

370,119.319

434,749.818

467,993.236

532,859.871

Net Revenue Account

169,632.011

220,949.279

199,448.527

247,814.934

357.190

35,315.192

2,804.052

15,558.620

35,174.127

54,557.766

48,186.602

55,039.484

(34,816.937)

(19,242.574)

(45,382.550)

(39,480.864)

(122,077.863)

(1,627,226.342)

(88,241.633)

(88,241.633)

161,856.077

1,626,909.637

88,289.829

88,420.049

CAPITAL ACCOUNT (ACCOUNT NO.I)

General Capital Receipts
General Capital Expenditure

Surplus / Deficit (Capital)

PUBLIC ACCOUNT
Credit
Disbursement

Net Public Account

39,778.214

(316.705)

48.196

178.416

ADP Resources

Net Revenue Account

169,632.011

220,949.279

199,448.527

247,814.934

Net Capital Account

(34,816.937)

(19,242.574)

(45,382.550)

(39,480.864)

39,778.214

(316.705)

48.196

178.416

Net Public Account

Development Revenue Grants
Foreign Assistance for Projects

Operational Shortfall

14,036.270
-

18,610.000
-

11,397.000
-

11,487.514
30,000.000

TOTAL RESOURCES

188,629.558

220,000.000

165,511.173

250,000.000

ANNUAL DEVELOPMENT PROGRAME

188,629.558

220,000.000

165,511.173

250,000.000

Surplus / Deficit