Annual Budget Statement 2018-19
The Annual Budget Statement 2018-19 is part of the federal budget for FY 2018-19. This page reproduces the text of its 22 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.
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Preface The Annual Budget Statement containing estimated receipts and expenditure for financial year 2018-19 is being tabled in the National Assembly of Pakistan and transmitted to the Senate of Pakistan as required under Article 80(1) and 73(1) of the Constitution of the Islamic Republic of Pakistan. The statement meets the requirements of Article 80(2) of the Constitution which stipulates that the Annual Budget Statement shall show separately:-
(a) the sums required to meet expenditure described by the Constitution as expenditure charged upon the Federal Consolidated Fund; and
(b) the sums required to meet other expenditure proposed to be made from the Federal Consolidated Fund; The Statement also makes a distinction between expenditure on revenue account and other expenditure, both Current and Development, as required by the Constitution. Additional information pertaining to details of revenue, capital and external receipts has also been included.
Arif Ahmed Khan Secretary to the Government of Pakistan
Finance Division Islamabad, the 27th April, 2018.
RECEIPTS - SUMMARY
(Rsin million)
| Budget | Revised | Budget | |||
|---|---|---|---|---|---|
| Object Code | Description | Estimates 2017-18 | Estimates 2017-18 | Estimates 2018-19 | |
| Federal Consolidated Fund (5+6-10) | 4,191,371 | 4,583,984 | 4,747,548 | ||
| B | 1 | Tax Revenue Receipts | 4,330,463 | 4,147,305 | 4,888,645 |
| FBR Taxes | 4,013,000 | 3,935,000 | 4,435,000 | ||
| Direct Taxes | 1,594,910 | 1,563,000 | 1,735,000 | ||
| Indirect Taxes | 2,418,090 | 2,372,000 | 2,700,000 | ||
| Other Taxes | 317,463 | 212,305 | 453,645 | ||
| C | 2 | Non-Tax Receipts | 979,854 | 845,182 | 771,860 |
| C01 | Income from Property and Enterprise | 214,689 | 236,429 | 236,869 | |
| C02 | Receipts from Civil Administration etc. | 413,172 | 284,459 | 305,837 | |
| C03 | Miscellaneous Receipts | 351,992 | 324,294 | 229,155 | |
| 3 | Total Revenue Receipts (1+2) | 5,310,317 | 4,992,486 | 5,660,505 | |
| E | 4 | Capital Receipts | 427,474 | 677,823 | 559,084 |
| E02 | Recovery of Loans and Advances | 112,537 | 134,415 | 152,989 | |
| E03 | Domestic Debt Receipts (Net) | 314,937 | 543,408 | 406,095 | |
| 5 | Total Internal Receipts (3+4) | 5,737,791 | 5,670,310 | 6,219,590 | |
| 6 | External Receipts | 837,824 | 1,229,754 | 1,118,024 | |
| Loans | 799,920 | 1,181,725 | 1,079,968 | ||
| Grants | 26,810 | 21,098 | 29,452 | ||
| Project Loans & Grants Outside PSDP | 11,093 | 26,932 | 8,605 | ||
| 7 | Total Internal and External Receipts(5+6) | 6,575,615 | 6,900,064 | 7,337,614 | |
| 8 | Public Accounts Receipts (Net) | 213,093 | 68,616 | 126,685 | |
| Deferred Liabilities (Net) | 166,003 | 72,921 | 130,697 | ||
| Deposit and Reserves (Net) | 47,090 | (4,305) | (4,012) | ||
| 9 | Gross Federal Resources (7+8) | 6,788,707 | 6,968,680 | 7,464,299 | |
| 10 | Less Provincial Share in Federal Taxes | 2,384,243 | 2,316,080 | 2,590,066 | |
| 11 | Net Federal Resources (9-10) | 4,404,464 | 4,652,600 | 4,874,233 | |
| 12 | Cash Balance built up by the Provinces | 347,269 | 273,852 | 285,604 | |
| 13 | Privatization Proceeds | 50,000 | - | - | |
| 14 | Credit from Banking Sector | 390,093 | 586,472 | 1,015,302 | |
| 15 | Total-Resources (11+12+13+14) | 5,191,826 | 5,512,924 | 6,175,139 |
REVENUE RECEIPTS
Tax Revenue
(Rsin million)
| Budget | Revised | Budget | ||
|---|---|---|---|---|
| Object Code | Description | Estimates 2017-18 | Estimates 2017-18 | Estimates 2018-19 |
| B | Tax Revenue | |||
| a. FBR Taxes (i+ii) | 4,013,000 | 3,935,000 | 4,435,000 | |
| B01 | i.Direct Taxes | 1,594,910 | 1,563,000 | 1,735,000 |
| B011 | Taxes on Income | 1,577,557 | 1,540,423 | 1,709,939 |
| B015 | Worker's Welfare Fund | 14,622 | 16,789 | 18,636 |
| B017-18 | Capital Value Tax (CVT) | 2,731 | 5,788 | 6,425 |
| B02 | ii.Indirect Taxes | 2,418,090 | 2,372,000 | 2,700,000 |
| B020-22 | Customs Duties | 581,371 | 600,000 | 735,000 |
| B023 | Sales Tax | 1,605,200 | 1,547,000 | 1,700,000 |
| B024-25 | Federal Excise | 231,519 | 225,000 | 265,000 |
| b. Other Taxes | 317,463 | 212,305 | 453,645 | |
| B026-30 | Other Indirect Taxes | 4,373 | 4,235 | 37,555 |
| B03064 | Airport Tax | 90 | 70 | 90 |
| B03083 | Gas Infrastructure Development Cess | 110,000 | 15,000 | 100,000 |
| B03084 | Natural Gas Development Surcharge | 43,000 | 23,000 | 16,000 |
| B03085 | Petroleum Levy | 160,000 | 170,000 | 300,000 |
| 1 | Total Tax Revenue (a+b) | 4,330,463 | 4,147,305 | 4,888,645 |
REVENUE RECEIPTS
Non-Tax Revenue
(Rsin million)
| Object Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 |
|---|---|---|---|---|
| C | Non Tax Revenue | |||
| C01 a) I | ncome from Property and Enterprise | 214,689 | 236,429 | 236,869 |
| C01001 | Railway | - | - | - |
| Gross Receipts | 90,000 | 88,500 | 87,500 | |
| Deduction: Working Expenses | 90,000 | 88,500 | 87,500 | |
| C01008 | Pak. TelecommunicationAuthority | 1,000 | 3,029 | 12,787 |
| Pak. Telecom. Authority (3 G Licenses) | 10,000 | 6,854 | 6,854 | |
| Regulatory Authorities | 312 | 334 | 325 | |
| C012-18 | Total Mark up | 110,094 | 146,239 | 140,432 |
| C012 | Mark up (Provinces) | 14,111 | 16,222 | 16,782 |
| C013-18 | Mark up ( PSEs & Others) | 95,984 | 130,018 | 123,649 |
| C019 | Dividends | 93,283 | 79,973 | 76,471 |
| C02 b) | and Other Functions Receipts from Civil Administration | 413,172 | 284,459 | 305,837 |
| C021-2 | 4 General Administration Receipts | 5,196 | 5,339 | 5,754 |
| C02211 | Share of Surplus Profits of the State Bank of Pakistan | 260,000 | 260,000 | 280,000 |
| C025 | Defence Services Receipts | 141,797 | 15,204 | 15,960 |
| C026 | Law and Order Receipts | 1,501 | 1,363 | 1,412 |
| C027 | Community Services Receipts | 2,070 | 1,143 | 1,214 |
| C028-2 | 9 Social Services | 2,608 | 1,410 | 1,497 |
| C03 c) | Miscellaneous Receipts | 351,992 | 324,294 | 229,155 |
| C031-3 | 5 Economic Services Receipts | 21,381 | 11,144 | 8,596 |
| C036 | Foreign Grants | 43,546 | 34,000 | 15,902 |
| C03897 | Citizenship, Nationalization, Passport and Copyright Fees | 28,000 | 24,000 | 31,000 |
| C03905 | Royalty on Crude Oil | 19,127 | 16,811 | 16,826 |
| C03906 | Royalty on Natural Gas | 39,404 | 36,433 | 36,516 |
| C03910 | Discount Retained on Local Crude Price | 10,000 | 10,000 | 10,000 |
| C03915 | Windfall Levy against Crude Oil | 8,000 | 5,000 | 5,000 |
| C03917 | Petroleum Levy on LPG | 2,000 | 2,000 | 2,000 |
| Others | 180,534 | 184,905 | 103,315 | |
| **C 2 ** | Total Non-Tax Revenue (a+b+c) | 979,854 | 845,182 | 771,860 |
| **3 ** | Total Revenue Receipts (1+2) | 5,310,317 | 4,992,486 | 5,660,505 |
CAPITAL RECEIPTS
(Rsin million)
| Budget | Revised | Budget | ||
|---|---|---|---|---|
| Object Code | Description | Estimates 2017-18 | Estimates 2017-18 | Estimates 2018-19 |
| E02 I. | Recoveries of Loans and Advances | 112,537 | 134,415 | 152,989 |
| E021 | Provinces | 51,947 | 55,076 | 61,596 |
| E022-2 | 7 Others | 60,590 | 79,339 | 91,393 |
| II. | Total Domestic Debts Receipts (i+ii) | **13,478,153 ** | **23,471,928 ** | 21,535,843 |
| E031 i) | Permanent Debt Receipts | 1,310,363 | 1,183,667 | 1,281,587 |
| Pakistan Investment Bonds (Bank) | 936,885 | 1,118,226 | 722,999 | |
| Pakistan Investment Bonds(Non Bank) | 301,478 | 1,559 | 227,588 | |
| Premium Prize Bonds (Registered) | 12,000 | 3,882 | 6,000 | |
| Ijara Sukuk Bonds | 60,000 | 60,000 | 325,000 | |
| E032 ii) | Floating Debt Receipts | **12,167,790 ** | **22,288,260 ** | 20,254,256 |
| Prize Bonds | 145,224 | 114,137 | 125,756 | |
| Market Treasury Bills | 6,253,640 | 6,585,742 | 5,826,940 | |
| Treasury Bills through Auction | 5,768,015 | 15,587,482 | 14,300,771 | |
| Others Bills | 611 | 599 | 489 | |
| Ways and Means Advances | 300 | 300 | 300 | |
| E 4 | Capital Gross Receipts (I+II) | **13,590,690 ** | **23,606,343 ** | 21,688,832 |
| Domestic Debt Receipts (i+ii) | **13,478,153 ** | **23,471,928 ** | 21,535,843 | |
| Domestic Debt Repayment (page-17) | **13,163,216 ** | **22,928,520 ** | 21,129,748 | |
| Net Domestic Debt Receipts | 314,937 | 543,408 | 406,095 | |
| 5 | Total Federal Internal Gross Receipts(3+4) | **18,901,007 ** | **28,598,829 ** | 27,349,338 |
EXTERNAL RECEIPTS
(Rsin million)
| Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 | |
|---|---|---|---|---|
| I | Loans | 799,920 | 1,181,725 | 1,079,968 |
| Project Loans | 329,824 | 312,880 | 290,071 | |
| Federal | 151,984 | 179,766 | 152,635 | |
| Provincial | 177,840 | 133,114 | 137,435 | |
| Programme Loans | 95,571 | 48,107 | 87,897 | |
| Other Loans | 374,525 | 820,738 | 702,000 | |
| Islamic Development Bank | 163,525 | 140,068 | 117,000 | |
| Sovereign Bonds | 0 | 274,375 | 234,000 | |
| Sukuk Bond | 105,500 | 0 | 0 | |
| Commercial Banks | 105,500 | 406,295 | 351,000 | |
| II | Grants | 26,810 | 21,098 | 29,452 |
| Project Grants | 26,810 | 21,098 | 29,452 | |
| Federal | 9,651 | 7,688 | 7,668 | |
| Provincial | 17,160 | 13,410 | 21,784 | |
| **a. ** | External Receipts (I +II) | 826,730 | 1,202,823 | 1,109,419 |
| b. | Project Loans & Grants Outside PSDP | 11,093 | 26,932 | 8,605 |
| Loans | 10,822 | 22,030 | 8,024 | |
| Grants | 271 | 4,902 | 581 | |
| 6 | Total External Receipts (a +b) | 837,824 | 1,229,754 | 1,118,024 |
PUBLIC ACCOUNT RECEIPTS
National Savings Schemes
| Object Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 (Rs | Budget Estimates 2018-19 in million) |
|---|---|---|---|---|
| i. G111 | Investment Deposit Accounts (Savings Schemes) | 828,518 | 919,632 | 823,072 |
| G1110 | 1 Saving Bank Accounts | 250,014 | 257,609 | 263,055 |
| G1110 | 6 Defence Savings Certificates | 55,259 | 38,000 | 40,000 |
| G1111 | 1 Special Savings Certificates (Registered) | 105,426 | 132,758 | 102,426 |
| G1111 | 2 Special Savings Accounts | 110,611 | 210,391 | 108,611 |
| G1111 | 3 Regular Income Certificate | 61,406 | 66,245 | 72,367 |
| G1112 | 6 Pensionery Benefits | 52,792 | 49,484 | 55,021 |
| G1112 | 7 Behbood Saving Certificate | 170,010 | 150,145 | 156,593 |
| New Savings Schemes | 20,000 | 5,000 | 20,000 | |
| Short Term Savings Certificates | 3,000 | 10,000 | 5,000 | |
| ii. | Other Accounts | 9,500 | 8,500 | 9,000 |
| G0310 | 9 Postal Life Insurance Fund | 9,500 | 8,500 | 9,000 |
| **iii. G061 ** | Provident Fund | 91,500 | 51,789 | 55,500 |
| Total Receipts ( i+ii+iii ) | 929,518 | 979,921 | 887,572 | |
| 1 | Gross Receipts | 929,518 | 979,921 | 887,572 |
| Gross Expenditure (Page-18) | 763,515 | 907,000 | 756,875 | |
| Net Receipts | 166,003 | 72,921 | 130,697 |
Contd…..
PUBLIC ACCOUNT RECEIPTS
Deposits and Reserves
(Rsin million)
| Object Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 |
|---|---|---|---|---|
| G | Deposits and Reserves | |||
| G06202 | F.G.Employees Benevolent Fund (Civil) | 1,111 | 1,295 | 1,359 |
| G06203 | F.G.Employees Benevolent Fund (Defence) | 1,529 | 1,774 | 1,863 |
| G06205 | F.G.Employees Benevolent Fund (Pak.Post) | 152 | 164 | 173 |
| G06206 | F.G.Employees Benevolent Fund (Pak.PWD) | 3 | 6 | 6 |
| G06209 | F.G.Employees Benevolent Fund (N.S.) | 12 | 14 | 14 |
| G06210 | F.G.Employees Benevolent Fund (Mint) | 4 | 4 | 4 |
| G06212 | F.G.Employees Benevolent Fund (GSP) | 5 | 4 | 4 |
| G06304 | Workers Welfare Fund | 14,825 | 10,019 | 10,520 |
| G06409 | F.G.Employees Group Insurance Fund (Civil) | 374 | 376 | 394 |
| G06410 | F.G.Employees Group Insurance Fund(Defence) | 187 | 258 | 271 |
| G07101 | Post Office Renewal Reserve Fund | 0 | 43 | 45 |
| G07102 | Pakistan Post Office Welfare Fund | 0 | 28 | 30 |
| G07104 | F.G.Employees Group Insurance Fund(PPO) | 0 | 10 | 10 |
| G07106 | PPO Miscellaneous | 123,361 | 147,369 | 154,738 |
| G08117 | Railways Reserve Fund | 40,000 | 38,500 | 35,000 |
| G08121 | Railways Depreciation Reserve Fund | 23,635 | 8,508 | 17,605 |
| G10101 | Pak. PWD Receipts & Collection Account | 342 | 232 | 244 |
| G10102 | Foreign Affairs Receipt & Collection Account | 7,505 | 4,269 | 4,482 |
| G10104 | Mint Receipts & Collection Account | 0 | 29 | 30 |
| G10106 | Deposit Works of Survey of Pakistan | 15 | 53 | 56 |
| G10113 | Public Works/Pak. PWD Deposits | 12,029 | 9,605 | 10,085 |
| G10304 | Zakat Collection Account | 1,343 | 1,465 | 1,538 |
| G11215 | Revenue Deposits | 22,057 | 6,674 | 7,008 |
| G11216 | Civil and Criminal Court Deposits | 0 | 17 | 17 |
| G11217 | Personal Deposits | 0 | 28,299 | 29,714 |
| G11218 | Forest Deposits | 0 | 23 | 24 |
| G11220 | Deposits in connection with Elections | 1 | 2 | 2 |
| G11224 | Deposit Account with Defence | 2,278 | 2,158 | 2,266 |
| G11225 | Deposit Account with AGPR | 312 | 0 | 0 |
| G11230 | Special Remittances Deposits | 1,207 | 2,493 | 2,618 |
| G11238 | Security deposits of supply cell | 2 | 0 | 0 |
Contd…..
PUBLIC ACCOUNT RECEIPTS
Deposits and Reserves
(Rsin million)
| Object Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 |
|---|---|---|---|---|
| G | Deposits and Reserves | |||
| G11240 | Security Deposits of Cashiers | 181 | 56 | 59 |
| G11255 | Defence Services Security Deposits | 4,130 | 840 | 882 |
| G11256 | Defence Services Misc. Deposits | 106,786 | 91,458 | 96,031 |
| G11276 | Security Deposit of Private Companies | 7 | 8 | 9 |
| G11280 | Withholding Tax on Profit From Investment in NSS | 0 | 5,490 | 5,764 |
| G11281 | Deposit Account of fees realized by PNAC | 24 | 52 | 54 |
| G11290 | Security Deposit of Firms/Contractors | 393 | 81 | 85 |
| G12130 | President,s Relief Fund for Earthquake Victims 2005 | 0 | 3 | 3 |
| G12150 | PM's Relief Fund for IDP's 2014 | 3,970 | 1,920 | 2,016 |
| G12152 | Balochistan Flood Relief | 4 | 0 | 0 |
| G12206 | Spl. Fund for Welfare & Uplift of Minorities | 86 | 60 | 63 |
| G12226 | Federal Govt. Artists Welfare Fund | 0 | 14 | 14 |
| G12305 | Export Development Fund | 1,400 | 0 | 0 |
| G12308 | Reserve Fund for Exchange Risk on Foreign Loans | 13,069 | 837 | 879 |
| G12412 | Pakistan Oil Seeds Development Cess Fund | 140 | 138 | 145 |
| G12419 | Research and Development Fund | 0 | 34 | 36 |
| G12713 | Income Tax Deduction from Salaries | 0 | 29 | 30 |
| G12714 | Income Tax Deduction from Contractors/Suppliers | 0 | 38 | 40 |
| G12738 | National Fund for Control of Drug Abuse | 70 | 10 | 11 |
| G12741 | Fed. Civil Servant's subs. to ServicesBook Club | 9 | 0 | 0 |
| G12745 | Central research Fund | 140 | 2 | 3 |
| G12783 | Universal Service Fund | 0 | 635 | 667 |
| G13140 | GSP Receipt and Collection Account | 0 | 17 | 2,500 |
| G141 | Coinage Account | 2,500 | 741 | 1,800 |
| Others | 9 | 17 | 17 | |
| 2 | Gross Receipts | 385,204 | 366,171 | 391,228 |
| Expenditure (Page-20) | 338,115 | 370,476 | 395,240 | |
| Net Deposits and Reserves Receipts | 47,090 | (4,305) | (4,012) | |
| Public Account - Summary | ||||
| 3 | Gross Receipt (1+2) | 1,314,722 | 1,346,092 | 1,278,800 |
| Gross Expenditure (Page-20) | 1,101,630 | 1,277,476 | 1,152,115 | |
| 7 | Public Account Net Receipts | 213,093 | 68,616 | 126,685 |
EXPENDITURE - SUMMARY
(Rsin million)
| Fi | Budget | Revised | Budget | |
|---|---|---|---|---|
| uncton Code | Description | Estimates 2017-18 | Estimates 2017-18 | Estimates 2018-19 |
| Current Expenditure on Revenue Account | ||||
| 01 | General Public Services | 2,553,633 | 2,977,275 | 3,340,431 |
| 02 | Defence Affairs and Services | 920,166 | 999,237 | 1,100,334 |
| 03 | Public Order and Safety Affairs | 109,604 | 119,417 | 132,289 |
| 04 | Economic Affairs | 62,940 | 80,742 | 80,750 |
| 05 | Environment Protection | 1,141 | 1,228 | 1,261 |
| 06 | Housing and Community Amenities | 2,329 | 2,449 | 2,339 |
| 07 | Health | 12,847 | 12,944 | 13,897 |
| 08 | Recreation, Culture and Religion | 8,434 | 11,866 | 9,242 |
| 09 | Education Affairs and Services | 90,516 | 90,818 | 97,420 |
| 10 | Social Protection | 2,100 | 2,302 | 2,396 |
| a. Current Exp. on Revenue Account | 3,763,709 | 4,298,279 | 4,780,359 | |
| b. Current Exp. on Capital Account | 88,046 | 151,886 | 242,675 | |
| 1 | Total Current Expenditure (a + b) | 3,851,755 | 4,450,165 | 5,023,034 |
| c. Dev. Exp. on Revenue Account (i+ii) | 659,354 | 404,318 | 607,026 | |
| i. Dev. Exp. on Revenue Account (PSDP) | 507,154 | 251,144 | 426,788 | |
| ii. Other Dev. Exp. on Revenue Account | 152,200 | 153,174 | 180,238 | |
| d. Dev. Exp. on Capital Account (i+ii) | 680,716 | 658,442 | 545,079 | |
| i. Dev. Exp. on Capital Account (PSDP) | 680,716 | 658,442 | 545,079 | |
| ii. Other Dev. Exp. on Capital Account | - | - | - | |
| Total Public Sector Dev. Program (ci+di) | 1,187,870 | 909,586 | 971,867 | |
| 2 | Total Development Expenditure (c+d) | 1,340,070 | 1,062,760 | 1,152,105 |
| Total - Expenditure (1+2) | 5,191,826 | 5,512,924 | 6,175,139 | |
| 3 | Break-up of Expenditure | |||
| Revenue Account (a+c) | 4,423,063 | 4,702,597 | 5,387,385 | |
| Capital Account (b+d) | 768,762 | 810,327 | 787,754 | |
| Total Expenditure: | 5,191,826 | 5,512,924 | 6,175,139 |
Current Expenditure on Revenue Account
(Rsin million)
| Function Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 | |
|---|---|---|---|---|---|
| 01 | General Public Service | 2,553,633 | 2,977,275 | 3,340,431 | |
| 011 | Executive & Legislative Organs, | ||||
| Financial & Fiscal Affairs, External Affairs | 2,083,532 | 2,470,428 | 2,781,312 | ||
| Debt Servicing | 1,649,627 | 1,954,370 | 2,221,983 | ||
| Servicing of Foreign Debt | 132,016 | 194,203 | 229,230 | ||
| Foreign Loans Repayment | 286,612 | 428,165 | 601,754 | ||
| Servicing of Domestic Debt | 1,231,000 | 1,332,001 | 1,391,000 | ||
| Superannuation Allowances & Pensions | 248,000 | 333,355 | 342,000 | ||
| Others | 185,905 | 182,703 | 217,329 | ||
| 012 | Foreign Economic Aid | 4,632 | 4,551 | 4,762 | |
| 014 | Transfers | 430,230 | 461,638 | 477,924 | |
| Provinces | 93,500 | 94,135 | 106,500 | ||
| Others | 336,730 | 367,503 | 371,424 | ||
| 015 | General Services | 6,599 | 6,945 | 7,027 | |
| 016 | Basic Research | 3,974 | 4,019 | 5,438 | |
| 017 | Research & Dev. GeneralPublic Services | 11,712 | 12,120 | 13,072 | |
| 018 | Admn. of General Public Service | 2,348 | 8,999 | 2,531 | |
| 019 | Gen. Public Services not elsewhere defined | 10,605 | 8,576 | 48,365 | |
| 02 | Defence Affairs and Services | 920,166 | 999,237 | 1,100,334 | |
| 021 | Defence Services | 917,949 | 995,949 | 1,097,949 | |
| A0 | 1 Employees Related Expenses | 322,142 | 363,476 | 422,911 | |
| A0 | Operating Expenses 3 | 225,521 | 250,775 | 253,467 | |
| A0 | 9 Physical Assets | 243,991 | 250,419 | 282,328 | |
| A1 | 2 Civil Works | 128,346 | 133,330 | 141,293 | |
| Less Recoveries | (2,051) | (2,051) | (2,051) | ||
| 025 | Defence Administration | 2,217 | 3,288 | 2,385 | |
| 03 | Public Order and Safety Affairs | 109,604 | 119,417 | 132,289 | |
| 031 | Law Courts | 5,174 | 5,179 | 5,631 | |
| 032 | Police | 101,174 | 110,802 | 122,974 | |
| 033 | Fire Protection | 203 | 203 | 293 | |
| 034 | Prison Administration and Operation | 43 | 43 | 53 | |
| 035 | R&D Public Order and Safety | 32 | 32 | 36 | |
| 036 | Administration of Public Order | 2,977 | 3,157 | 3,302 |
Contd…..
Current Expenditure on Revenue Account
(Rsin million)
| Function Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 | |
|---|---|---|---|---|---|
| 04 | Economic Affairs | 62,940 | 80,742 | 80,750 | |
| 041 | Gen. Eco., Commercial & Labour Affairs | 17,474 | 22,896 | 26,306 | |
| 042 | Agri., Food, Irrigation, Forestry & Fisheries | 26,020 | 37,935 | 31,188 | |
| 043 | Fuel and Energy | 803 | 764 | 709 | |
| 044 | Mining and Manufacturing | 1,565 | 1,693 | 1,773 | |
| 045 | Construction and Transport | 12,354 | 12,354 | 15,564 | |
| 046 | Communications | 3,113 | 3,316 | 3,461 | |
| 047 | Other Industries | 1,611 | 1,785 | 1,749 | |
| 05 | Environment Protection | 1,141 | 1,228 | 1,261 | |
| 052 | Waste Water Management | 863 | 863 | 960 | |
| 055 | Administration of Environment Protection | 278 | 365 | 300 | |
| 06 | Housing and Community Amenities | 2,329 | 2,449 | 2,339 | |
| 062 | Community Development | 2,329 | 2,449 | 2,339 | |
| 07 | Health | 12,847 | 12,944 | 13,897 | |
| 071 | Medical Products, Appliances and Equipments | 29 | 29 | 31 | |
| 073 | Hospital Services | 10,823 | 10,867 | 11,657 | |
| 074 | Public Health Services | 439 | 442 | 469 | |
| 076 | Health Administration | 1,555 | 1,606 | 1,740 |
Contd…..
Current Expenditure on Revenue Account
(Rsin million)
| Function Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 | |
|---|---|---|---|---|---|
| 08 | Recreation, Culture and Religion | 8,434 | 11,866 | 9,242 | |
| 081 | Recreational and Sporting Services | 1 | 1 | 1 | |
| 082 | Cultural Services | 618 | 644 | 681 | |
| 083 | Broadcasting and Publishing | 6,483 | 8,124 | 7,091 | |
| 084 | Religious Affairs | 959 | 2,724 | 1,032 | |
| 086 | Admn. of Information, Recreation & Culture | 373 | 373 | 437 | |
| 09 | Education Affairs and Services | 90,516 | 90,818 | 97,420 | |
| 091 | Pre-Primary and Primary Education Affairs and Services | 8,748 | 8,768 | 10,120 | |
| 092 | Secondary Education Affairs and Services | 10,798 | 10,875 | 12,365 | |
| 093 | Tertiary Education Affairs and Services | 68,252 | 68,466 | 71,824 | |
| 094 | Education Services not Definable by Level | 70 | 70 | 77 | |
| 095 | Subsidiary Services to Education | 274 | 281 | 295 | |
| 096 | Administration | 1,286 | 1,288 | 1,588 | |
| 097 | Elsewhere Classified Education Affairs & Services not | 1,088 | 1,071 | 1,151 | |
| 10 | Social Protection | 2,100 | 2,302 | 2,396 | |
| 107 | Administration | 1,503 | 1,705 | 1,616 | |
| 108 | Others | 598 | 598 | 780 | |
| a. | Current Expenditure on Revenue Account | 3,763,709 | 4,298,279 | 4,780,359 |
Current Expenditure on Capital Account
(Rsin million)
| Function Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 | |
|---|---|---|---|---|---|
| 01 | General Public Service | 88,046 | 151,886 | 242,675 | |
| 011 | Repayment of Short Term Foreign Credits | 39,774 | 93,572 | 174,163 | |
| 014 | Transfers | 48,273 | 58,314 | 68,512 | |
| Federal Misc. Investments | 7,949 | 28,790 | 8,436 | ||
| OtherLoansand Advancesby theFed. Govt. | 28,324 | 29,524 | 49,076 | ||
| 19 | Gen. Public Services not Elsewhere Defined | 12,000 | - | 11,000 | |
| 04 | Economic Affairs | - | - | - | |
| 041 | Gen. Eco., Commercial & Labour Affairs | - | - | - | |
| 042 | Agri., Food, Irrigation, Forestry & Fisheries | - | - | - | |
| b. | Current Expenditure on Capital Account | 88,046 | 151,886 | 242,675 | |
| I. | Total Current Expenditure (a+b) | 3,851,755 | 4,450,165 | 5,023,034 |
Development Expenditure on Revenue Account
(Rsin million)
| Function Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 | |
|---|---|---|---|---|---|
| 01 | General Public Service | 330,816 | 107,307 | 227,788 | |
| 011 | Executive & Legislative Organs, Financial & Fiscal Affairs, External Affairs | 29,737 | 8,687 | 25,236 | |
| 012 | Foreign Economic Aid | 0 | 0 | 70 | |
| 014 | Transfers | 166,263 | 38,976 | 118,535 | |
| 015 | General Services | 86,999 | 4,899 | 31,440 | |
| 016 | Basic Research | 1,768 | 1,297 | 4,242 | |
| 017 | Research & Dev. General Public Services | 161 | 125 | 397 | |
| 019 | defined General Public Services not elsewhere | 45,888 | 53,323 | 47,867 | |
| 02 | Defence Affairs and Services | 4,717 | 3,237 | 2,886 | |
| 0 | 25 | Defence Administration | 4,717 | 3,237 | 2,886 |
| 03 | Public Order and Safety Affairs | 5,719 | 4,850 | 4,311 | |
| 031 | Law Courts | 1,017 | 797 | 978 | |
| 032 | Police | 4,365 | 3,975 | 3,034 | |
| 033 | Fire Protection | 20 | 20 | 0 | |
| 036 | Administration of Public Order | 316 | 57 | 300 | |
| 04 | Economic Affairs | 66,432 | 64,381 | 98,288 | |
| 041 | Gen. Eco. Commercial and Labour Affairs | 1,858 | 757 | 2,300 | |
| 042 | Agri., Food, Irrigation, Forestry & Fisheries | 35,901 | 34,159 | 63,091 | |
| 043 | Fuel and Energy | 100 | 2,293 | 100 | |
| 044 | Mining and Manufacturing | 0 | 0 | 125 | |
| 045 | Construction and Transport | 27,417 | 25,094 | 30,411 | |
| 046 | Communications | 938 | 2,057 | 1,930 | |
| 047 | Other Industries | 218 | 21 | 330 | |
| 05 | Environment Protection | 815 | 785 | 803 | |
| 055 | Administration of Environment Protection | 815 | 785 | 803 | |
| 06 | Housing and Community Amenities | 1,763 | 1,223 | 14,831 | |
| 061 | Housing Development | 0 | 0 | 0 | |
| 062 | Community Development | 1,672 | 1,132 | 14,773 | |
| 063 | Water Supply | 91 | 91 | 58 |
Contd…..
Development Expenditure on Revenue Account
(Rsin million)
| Function Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 | |
|---|---|---|---|---|---|
| 07 | Health | 51,051 | 28,728 | 29,999 | |
| 072 | Out Patients Services | 0 | 0 | 1,000 | |
| 073 | Hospital Services | 2,249 | 641 | 2,995 | |
| 074 | Public Health Services | 17,704 | 7,785 | 11,000 | |
| 075 | Research and Development Health | 7 | 7 | 142 | |
| 076 | Health Administration | 36,790 | 20,295 | 20,563 | |
| Less Recoveries from Health Services | (5,700) | - | (5,700) | ||
| 08 | Recreation, Culture and Religion | 3,273 | 2,975 | 3,958 | |
| 081 | Recreation and Sporting Services | 3,044 | 2,920 | 3,553 | |
| 082 | Cultural Services | 40 | 16 | 81 | |
| 083 | Broadcasting and Publishing | 189 | 39 | 174 | |
| 084 | Religious Affairs | 0 | 0 | 150 | |
| 09 | Education Affairs and Services | 42,005 | 37,150 | 42,766 | |
| 091 | Pre-Primary & Primary Edu. Affairs &Services | 11 | 11 | 43 | |
| 092 | Secondary Edu. Affairs & Services | 2,000 | 1,857 | 1,299 | |
| 093 | Tertiary Edu. Affairs & Services | 36,335 | 33,220 | 37,380 | |
| 095 | Subsidiary Services to Education | 1,245 | 428 | 869 | |
| 096 | Administration | 0 | 0 | 20 | |
| 097 | Education Affairs & Services not | ||||
| Elsewhere Classified | 2,414 | 1,633 | 3,155 | ||
| 10 | Social Protection | 566 | 509 | 1,158 | |
| 107 | Administration | 500 | 500 | 1,100 | |
| 108 | Others | 66 | 9 | 58 | |
| i. | Dev. Exp. on Revenue Account (PSDP) | 507,154 | 251,144 | 426,788 | |
| ii. | Other Dev. Exp on Revenue Account | 152,200 | 153,174 | 180,238 | |
| 011 | & Fiscal Affairs, External Affairs Executive & Legislative Organs, Financial | 121,000 | 113,000 | 128,350 | |
| 014 | Transfers | 7,700 | 8,674 | 4,888 | |
| 019 | Gen. Public Services not Elsewhere Defined | 3,000 | 3,000 | 18,000 | |
| 041 | Gen. Eco. Commercial and Labour Affairs | 15,500 | 23,500 | 24,000 | |
| 042 | Agri., Food, Irrigation, Forestry & Fisheries | 5,000 | 5,000 | 5,000 | |
| 107 | Administration | 0 | 0 | 0 | |
| c. | Dev. Exp. on Revenue Account (i+ii) | 659,354 | 404,318 | 607,026 |
Development Expenditure on Capital Account
(Rsin million)
| Function Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 | |
|---|---|---|---|---|---|
| 01 | General Public Service | 654,063 | 630,602 | 522,438 | |
| 011 | Executive & Legislative Organs, Financial & Fiscal Affairs, External Affairs | 200 | 0 | 200 | |
| 014 | Transfers | 638,390 | 618,083 | 493,462 | |
| 017 | Research and Dev. General Public Services | 15,418 | 12,493 | 28,667 | |
| 019 | General Public Services not Elsewhere defind | 55 | 25 | 109 | |
| 04 | Economic Affairs | 26,653 | 27,840 | 22,641 | |
| 041 | Gen. Eco., Commercial and Labour Affairs | 554 | 487 | 573 | |
| 042 | Agri., Food, Irrigation, Forestry & Fisheries | 93 | 37 | 120 | |
| 043 | Fuel and Energy | 0 | 16,034 | 370 | |
| 044 | Mining and Manufacturing | 2,737 | 569 | 1,775 | |
| 045 | Construction and Transport | 23,269 | 10,713 | 9,959 | |
| 046 | Communications | 0 | 0 | 9,844 | |
| i. | Dev. Expenditure on Capital Account (PSDP) | 680,716 | 658,442 | 545,079 | |
| ii. | Other Dev. Exp. on Capital Account | 0 | 0 | 0 | |
| 014 | Transfers | 0 | 0 | 0 | |
| d. | Dev. Expenditure on Capital Account (i+ii) | 680,716 | 658,442 | 545,079 | |
| A. | Public Sector Dev. Program (c i+di) | 1,187,870 | 909,586 | 971,867 | |
| B. | Other Dev. Expenditure (c ii+d ii) | 152,200 | 153,174 | 180,238 | |
| II. | Total Development Expenditure (A+B) | 1,340,070 | 1,062,760 | 1,152,105 | |
| III. | Total Exp. (Current+Development) | 5,191,826 | 5,512,924 | 6,175,139 |
CAPITAL EXPENDITURE
| Budget | Revised (Rs | Budget in million) | ||
|---|---|---|---|---|
| Object Code | Description | Estimates 2017-18 | Estimates 2017-18 | Estimates 2018-19 |
| A101 i. | Domestic Permanent Debt | 1,125,426 | 1,124,537 | 1,168,030 |
| Pakistan Investment Bonds (Bank) | 936,885 | 1,118,226 | 722,999 | |
| Pakistan Investment Bonds (Non Bank) | 186,478 | 5,136 | 127,588 | |
| Foreign Exchange Bearer Certificates | 5 | 1 | 5 | |
| Foreign Currency Bearer Certificates | 5 | 1 | 5 | |
| US Dollar Bearer Certificates | 3 | 0 | 3 | |
| Special US Dollar Bonds | 50 | 40 | 50 | |
| Premium Prize Bonds (Registered) | 2,000 | 1,133 | 3,000 | |
| Ijara Sukuk Bonds | 0 | 0 | 314,380 | |
| A104 ii. | Floating Debt | **12,037,790 ** | **21,803,982 ** | 19,961,718 |
| Prize Bonds | 60,224 | 33,156 | 33,218 | |
| Market Treasury Bills | 6,253,640 | 6,585,742 | 5,826,940 | |
| Treasury Bills through Auction | 5,723,015 | 15,184,185 | 14,100,771 | |
| Other Bills | 611 | 599 | 489 | |
| Ways and Means Advances | 300 | 300 | 300 | |
| **A10 IV. ** | Total Public Debt Repayment (i+ii) | **13,163,216 ** | **22,928,520 ** | 21,129,748 |
| V. | Total - Federal Consolidated Fund | |||
| Disbursement (III+IV) | **18,355,042 ** | **28,441,444 ** | 27,304,887 |
PUBLIC ACCOUNT EXPENDITURE
National Savings Schemes
| Budget | Revised (Rs | Budget in million) | ||
|---|---|---|---|---|
| Object Code | Description | Estimates 2017-18 | Estimates 2017-18 | Estimates 2018-19 |
| i. G111 In (S | vestment Deposit Accounts avings Schemes) | 672,515 | 851,527 | 697,375 |
| G11101 | Savings Bank Accounts | 247,314 | 255,028 | 259,506 |
| G11103 | Khas Deposit Accounts | - | 5 | 5 |
| G11104 | Mahana Amadni Accounts | 90 | 70 | 70 |
| G11106 | Defence Savings Certificates | 28,159 | 28,000 | 30,000 |
| G11108 | National Deposit Certificates | 1 | 1 | 1 |
| G11109 | Khaas Deposit Certificates | 6 | 1 | 1 |
| G11111 | Special Savings Certificates (Registered) | 88,883 | 171,571 | 98,708 |
| G11112 | Special Savings Accounts | 93,254 | 187,443 | 96,920 |
| G11113 | Regular Income Certificate | 83,506 | 61,813 | 64,793 |
| G11126 | Pensionery Benefits | 27,492 | 30,291 | 31,182 |
| G11127 | Behbood Saving Certificate | 99,810 | 108,305 | 110,189 |
| New Savings Schemes | 3,000 | - | 3,000 | |
| Short Term Savings Certificates (STSC) | 1,000 | 9,000 | 3,000 | |
| ii. | Other Accounts | 6,000 | 5,500 | 6,000 |
| G03109 | Postal Life Insurance Fund | 6,000 | 5,500 | 6,000 |
| iii. G061 | Provident Fund | 85,000 | 49,973 | 53,500 |
| 1 To | tal Expenditure ( i+ii+iii ) | 763,515 | 907,000 | 756,875 Contd…. |
PUBLIC ACCOUNT EXPENDITURE
Deposits and Reserves
(Rsin million)
| Object Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 |
|---|---|---|---|---|
| G | Deposits and Reserves | |||
| G06202 | F.G.Employees Benevolent Fund (Civil) | 1,111 | 1,202 | 1,262 |
| G06203 | F.G.Employees Benevolent Fund (Defence) | 1,334 | 1,382 | 1,451 |
| G06205 | F.G.Employees Benevolent Fund(Pak. Post) | 136 | 141 | 148 |
| G06206 | F.G.Employees Benevolent Fund(Pak. PWD) | 2 | 5 | 6 |
| G06209 | F.G.Employees Benevolent Fund (N.S.) | 12 | 13 | 14 |
| G06210 | F.G.Employees Benevolent Fund (Mint) | 4 | 4 | 4 |
| G06212 | F.G.Employees Benevolent Fund (GSP) | 5 | 1 | 1 |
| G06304 | Workers Welfare Fund | 3,080 | 12,315 | 12,930 |
| G06409 | F.G.Employees Group Insurance Fund (Civil) | 363 | 369 | 387 |
| G06410 | F.G.Employees Group Insurance Fund(Defence) | 168 | 204 | 215 |
| G07102 | Pakistan Post Office Welfare Fund | 15 | 43 | 46 |
| G07104 | F.G.Employees Group Insurance Fund(PPO) | 6 | 8 | 8 |
| G07106 | PPO Miscellaneous | 121,506 | 148,973 | 156,422 |
| G08117 | Railways Reserve Fund | 40,000 | 38,500 | 35,000 |
| G08121 | Railways Depreciation Reserve Fund | 23,635 | 9,008 | 17,605 |
| G10101 | Pak. PWD Receipts & Collection Account | 349 | 307 | 323 |
| G10102 | Foreign Affairs Receipt & Collection Account | 6,560 | 1,104 | 1,160 |
| G10104 | Mint Receipts & Collection Account | 0 | 29 | 30 |
| G10106 | Deposit Works of Survey of Pakistan | 8 | 3 | 3 |
| G10113 | Public Works/Pak. PWD Deposits | 13,017 | 15,298 | 16,063 |
| G10304 | Zakat Collection Account | 776 | 686 | 720 |
| G11215 | Revenue Deposits | 9,181 | 5,797 | 6,087 |
| G11216 | Civil and Criminal Court Deposits | 0 | 13 | 14 |
| G11217 | Personal Deposits | 0 | 25,263 | 26,526 |
| G11218 | Forest Deposits | 0 | 20 | 21 |
| G11224 | Deposit Account with Defence | 1,958 | 1,370 | 1,438 Contd….. |
PUBLIC ACCOUNT EXPENDITURE
Deposits and Reserves
(Rsin million)
| Object Code | Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 | Budget Estimates 2018-19 |
|---|---|---|---|---|
| G | Deposits and Reserves | |||
| G11225 | Deposit Account with AGPR | 318 | 226 | 237 |
| G11230 | Special Remittances Deposits | 1,166 | 2,448 | 2,571 |
| G11238 | Security deposits of supply cell | 35 | 2 | 2 |
| G11240 | Security deposits of Cashiers | 6 | - | - |
| G11255 | Defence Services Security Deposits | 1,120 | 1,182 | 1,241 |
| G11256 | Defence Services Misc. Deposits | 102,567 | 86,632 | 90,964 |
| G11276 | Security Deposit of Private Companies | 7 | - | - |
| G11280 | Withholding Tax on Profit From Investment in NSS | 0 | 5,229 | 5,490 |
| G11281 | Deposit Account of fees realized by PNAC | 21 | 381 | 400 |
| G11290 | Security Deposit of Firms/Contractors | 385 | 191 | 201 |
| G12150 | PM's Relief Fund for IDP's 2014 | 5,368 | 2,013 | 2,113 |
| G12206 | Special Fund for Welfare & Uplift of Minorities | 68 | 56 | 59 |
| G12305 | Export Development Fund | 1,246 | 1,453 | 1,526 |
| G12713 | Income Tax Deduction from Salaries | 0 | 36 | 37 |
| G12714 | Income Tax Deduction from Contractors/Suppliers | 0 | 54 | 57 |
| G12741 | Fedederal Civil Servant's subscription to Services Book Club | 2 | - | - |
| G12745 | Central Research Fund | 70 | 3 | 3 |
| G12783 | Universal Service Fund | 0 | 7,758 | 8,146 |
| G13140 | GSP Receipt and Collection Account | 0 | 4 | 2,500 |
| G141 | Coinage Account | 2,500 | 741 | 1,800 |
| Others | 11 | 9 | 9 | |
| 2 Total Expenditure Deposits & Reserves | 338,115 | 370,476 | 395,240 | |
| VI Total Public Account Expenditure (1+2) | 1,101,630 | 1,277,476 | 1,152,115 |
STATEMENT OF ESTIMATED CHARGED AND
VOTED EXPENDITURE MET FROM THE FEDERAL CONSOLIDATED FUND
| Description | Budget Estimates 2017-18 | Revised Estimates 2017-18 (Rs | Budget Estimates 2018-19 in million) | |
|---|---|---|---|---|
| I. | Expenditure on Revenue Account | 4,423,063 | 4,702,597 | 5,387,385 |
| Current | 3,763,709 | 4,298,279 | 4,780,359 | |
| Development | 659,354 | 404,318 | 607,026 | |
| Total-Authorized Expenditure | 4,423,063 | 4,702,597 | 5,387,385 | |
| Charged | 1,679,600 | 1,992,908 | 2,255,349 | |
| Voted | 2,743,463 | 2,709,689 | 3,132,036 | |
| II. | Expenditure on Capital Account | **13,931,978 ** | **23,738,847 ** | 21,917,502 |
| Current | 13,251,262 | 23,080,405 | 21,372,423 | |
| Development | 680,716 | 658,442 | 545,079 | |
| Total Authorized Expenditure | **13,931,978 ** | **23,738,847 ** | 21,917,502 | |
| Charged | _13,389,861 _ | _23,182,380 _ | 21,475,778 | |
| Voted | 542,117 | 556,467 | 441,724 | |
| III. | Total Expenditure met from Federal | |||
| Consolidated Fund | **18,355,042 ** | **28,441,444 ** | 27,304,887 | |
| Current Expenditure | 17,014,971 | 27,378,684 | 26,152,782 | |
| Development Expenditure | 1,340,070 | 1,062,760 | 1,152,105 | |
| IV. | Total-Authorized Expenditure | **18,355,042 ** | **28,441,444 ** | 27,304,887 |
| Charged - Total | _15,069,461 _ | _25,175,288 _ | 23,731,127 | |
| Voted - Total | 3,285,581 | 3,266,156 | 3,573,760 |