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Under this classification, the following sub-classification are provided:
1.01 Salaries: Under this head, the following expenditures are included:
1.02 Allowances: Expenses for all types of allowance such as remoteness allowance, allowance for departmental chief, overtime allowance, etc. as mentioned in the rule of Government.
1.03 Travelling allowance and daily allowance (TADA) on transfer of employees: This head includes the following items:
1.04 Dress: This heading includes Dress materials such as uniforms, boots, hats, caps and allowance for dresses for foreign visits to be allowed to government employees such as police, army, postal worker and others.
1.05 Food and feeding materials: Expenditures paid under prescribed rules for:
1.06 Medical treatment: Expenses for the treatment of executives and staff fall under this heading.
1.07 Retirement facilities: This heading covers pension and gratuity to be paid to the retired employees.
1.08 Training Program Expenses: It includes the expenditures incurred in connection to conduct the training program, like seminars, workshop paid to government employees for their career development.
2.01 Water and electricity charges: This heading includes charges to be paid for consuming water and electricity facilities. Besides, it also includes the erection cost and deposited amount required to get such facilities.
2.02 Communication charges: This heading includes charges to be paid for consuming telephone, telegram, trunk call, telex computer, fax and other communication facilities. Besides, it also includes the erection cost and deposited amount required to get such facilities.
2.03 Office operating expenses: Under this head the following expenditures are included:
2.04 Rent: This head includes the rent paid for the building, land warehouse, machinery and other capital assets hired and used for official work.
2.05 Repairs and maintenance: This head covers the expenses incurred for the regular maintenance of capital assets like office buildings, machines, equipment, furniture etc. including necessary materials and wages. However, expenses incurred for extension or addition of building replacing the vehicle's engine, the spare part that increases the life of assets would be treated as capital expenditures and they are charged to their respective heads.
2.06 Fuel and fuel for other purposes:
2.07 Consultancy and other service charges:Under this heading, expenditures like research and experiment, remuneration for experts and consultants/advisors that are not related to the capital expenditures and the amount paid for the workers employed on contract or daily basis like for cleaners, gardeners, drivers etc. are included.
2.08 Miscellaneous Expenses:
Under this heading, the following expenditure is included:
3.01 Grants to public enterprises:It contains the grants given to the government's partly or fully owned corporations, boards committees etc.
3.02 Grants to local bodies: It contains the operation grants given to government local bodies are included.
3.03 Grants to public utilities:
It contains the following expenses:-
3.04 Grants on public securities:It includes grants given to the old, widow and deprived people. It also included the grant provided to the general pension fund and reimbursement of staff provident fund to help the family of death employee.
Sharma, Narendra et.al., Principles of Accounting-XI, Bundipuran Prakashan, Kathmandu
Koirala, Yadav Raj et.al., Principles of Accounting-XI, Asmita Books Publication, Kathmandu
Shrestha, Dasharaha et.al., Accountancy-XI, M.K. Prakashan Kathmandu
1. Consumption Expenditure
1.03 Travelling allowance and daily allowance (TADA) on transfer of employees
1.05 Food and feeding materials
1.06 Medical treatment
1.07 Retirement facilities
1.08 Training Program Expenses
2. Office operation and service expenses
2.01 Water and electricity charges
2.02 Communication charges
2.03 Office operating expenses
2.05 Repairs and maintenance
2.06 Fuel and fuel for other purposes
2.07 Consultancy and other service charges
2.08 Miscellaneous Expenses
3. Grants (Current transfer)
3.01 Grants to public enterprises
3.02 Grants to local bodies
3.03 Grants to public utilities
3.04 Grants on public securities