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4.01 Production materials or services:
4.02 Medicine: Medicine provided by hospitals, health posts, aurved centers and medicines used in treatment to the patients.
4.03 Books and materials:The cost of books, sports materials, and educational materials freely distributed by public schools and cost of books purchased for public libraries.
4.04 Program execution expenses:Following expenses comes under this group: expenses incurred on general assembly, expenses incurred on conducting program like: income generating, development of aptitude, strengthening and awakening the consciousness among the Nepalese people (including the allowances provided to participants), expenditures incurred on publicity and advertisement for awakening the people, allowance and service charges paid to the resource persons rendered by them, services to the concerned people and expenses incurred on worship and other religious works by the state.
4.05 TA/DA on conducting Programme:
4.06 Maintenance and repair expenditures of public property:Regular maintenance expenses and insurance premium of public property like roads and highway, bridges, cannels, powerhouses, and government buildings.
5.01 Purchase of land:The value of land purchased and other related expenses as well as the cost of compensation on the occupation of land and taxes, if any, are included under this heading.
5.02 Purchase of building:Value and other related expenses and taxes on the occupation of the constructed building including the land its area. However, construction expenses of the new building do not fall under this heading.
6.01 Furniture: It includes price, transport charge, insurance and other related expenses of furniture purchased for the government office.
6.02 Vehicles (Means of transport): Price and the transport charge for the means of transport (vehicle) and their parts, such as the airplane, motor-cars, bus, truck, motorcycle, scooter, bicycle, tractor, bulls horses, etc.
6.03 Machinery and equipment: Price of all heavy machine, farming machine and equipment, tractor (other than those used for carriage), generator, transformer, factory equipment, manufacturing plant, equipment for communication (other than telephone set), science equipment etc. Likewise, the price of the parts and components of such machines and equipment along with the charge of trans[ort, fees, taxes, insurance etc are also included under this heading. But assets having the value less than rupees one thousand should be charged under budget head no 2.03.
6.04 Building construction: All expenses on the construction of the building, shed and hut including the feasibility study, survey, design, and drawing, consultancy service and the addition of art and rooms to existing building.
6.05 Civil construction: All other expenses on the construction and repair other than that of the building includes highways, roads, bridges, ropeways, airports, communications, electricity, water supply, canal, forest, mines etc. The following expense also falls under this heading:
6.06 Capital Formation: This includes maintenance of the building and other capital assets for increasing the lifeof the assets and improving the quality but does not include the cost of expansion and addition to the existing capital assets.
6.07 Research and Consultancy Service Fees: This includes the expenses for the following:
Under this heading, investments made by the government in the public corporation and in other organization in terms of share or debenture are included.
7.01 Investment in shares: This includes investment made by the government in the public corporation and in other organization in terms of shares.
7.02 Loan investment: Investment on loan like debentures by the government.
8.01 Subsidy to public enterprises: It includes the subsidy to the public enterprises for the purchase of furniture.
8.02 Subsidy to local bodies: It includes the subsidy to the local bodies like Municipalities, VDC and DDC for the purchase of furniture, vehicles, machinery and equipment, land and building, construction of the building and public constructions and subsidy for production of goods and services.
8.03 Subsidy to service-oriented organizations: It includes the subsidy to the service-oriented organizations like educational institutions, hospitals, community health centers, etc. for the purchase of furniture, vehicles, machinery and equipment, land and building, construction of the building and public constructions and subsidy for production of goods and services.
9.01 Contingencies: Under this heading, the expenditures other than those not mentioned on any other budget heads for the operation of government works are included. However, expenditure for contingency, if sanctioned in the lump sum, are reallocated to necessary heads and then expanded.
10.01 Payments of Principal of internal loan: Under this heading, payment of principal and interest on the internal loan are included.
10.02 Payments of Principal of external loan: Under this heading, payment of principal and interest on the external loan are included.
11.01 Payments of interest of internal loan: Under this heading, payment of interest on the internal loan are included.
11.02 Payments of interest of external loan: Under this heading, payment of interest on the external loan are included.
12.01 Refund of expenses: The expenses like fines, sales tax, VAT, etc. which are to be returned back by the government.
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
4. Production Expenditures
4.01 Production materials or services
4.03 Books and materials
4.04 Program execution expenses
4.05 TADA on conducting Programme
4.06 Maintenance and repair expenditures of public property
5. Capital Formation (Capital transfer expenditure):
5.01 Purchase of land
5.02 Purchase of building
6. Capital construction:
6.02 Vehicles (Means of transport)
6.03 Machinery and equipment
6.06 Capital Formation
6.07 Research and Consultancy Service Fee
7.01 Investment in shares
7.02 Loan investment
8. Capital Subsidy:
8.01 Subsidy to public enterprises
8.02 Subsidy to local bodies
8.03 Subsidy to service-oriented organizations
10. Payments of Principal:
10.01 Payments of Principal of internal loan
10.02 Payments of Principal of external loan
11. Payment of interest:
11.01 Payments of interest of internal loan
11.02Payments of interest of external loan
12. Refund of expenses:
12.01 Refund of expenses