Excess Demands for Grants and Appropriations for FY2023-24
The Excess Demands for Grants and Appropriations for FY2023-24 is part of the federal budget for FY 2025-26. This page reproduces the text of its 42 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.
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FEDERAL BUDGET 2025-26 EXCESS DEMANDS FOR GRANTS AND APPROPRIATIONS FOR FY 2023-24
GOVERNMENT OF PAKISTAN FINANCE DIVISION ISLAMABAD
PREFACE
Excess Budget Statement for FY2023-24 covers expenditures incurred by the Federal Government from the Federal Consolidated Fund in excess of the expenditures authorized through budget grants or supplementary grants. The Statement is laid before the National Assembly in accordance with Article 84(b) of the Constitution of Islamic Republic of Pakistan and as required under Sections 25 of the Public Finance Management Act, 2019. The provisions of Articles 80 to 83 of Constitution apply to the Excess Budget Statement as they apply to the Annual Budget Statement.
The document provides details under the Demands for Grants and Appropriations in two parts. The first part covers the expenditure on Revenue and Capital Accounts while the second provides details of Appropriations Charged upon the Federal Consolidated Fund. The Schedule at the end of the Statement gives details in terms of charged and voted expenditures.
IMDAD ULLAH BOSAL
Secretary to the Government of Pakistan
Finance Division Islamabad, June, 2025
TABLE OF CONTENTS
PART - I CURRENT EXPENDITURE
A - EXPENDITURE ON REVENUE ACCOUNT
| II- | CABINET SECRETARIAT - | Page # | |
|---|---|---|---|
| 6 | Intelligence Bureau | 5 | |
| 13 | Board of Investment | 6 | |
| 17 | Federal Public Service Commission | 7 | |
| V - | COMMUNICATIONS, MINISTRY OF - | ||
| 24 | Communications Division | 8 | |
| 26 | Pakistan Post Office Department | 9 | |
| X - | FEDERAL EDUCATION, PROFESSIONAL | ||
| TRAINING, NATIONAL HERITAGE AND | |||
| CULTURE, MINISTRY OF - | |||
| 36 | Federal Education and Professional Training Division | 10 | |
| XI - | FINANCE AND REVENUE, MINISTRY OF - | ||
| 42 | Other Expenditure of Finance Division | 11 | |
| 45 | Grants, Subsidies and Miscellaneous Expenditure | 12 | |
| XII - | FOREIGN AFFAIRS, MINISTRY OF- | ||
| 49 | Foreign Missions | 13 | |
| XVIII - | INTERIOR, MINISTRY OF- | ||
| 59 | Other Expenditure of Interior Division | 14 | |
| 60 | Islamabad Capital Territory (ICT) | 15 | |
| 61 | Combined Civil Armed Forces | 16 | |
| XXI - | LAW AND JUSTICE, MINISTRY OF - | ||
| 65 | Law and Justice Division | 17 |
| XXX - | POVERTY ALLEVIATION AND SOCIAL SAFETY, MINISTRY OF - | |
|---|---|---|
| 81 Poverty Alleviation and Social Safety Division | 18 | |
| XXXII - | RAILWAYS, MINISTRY OF - | |
| 85 Railways Division | 19 | |
| **PART III - ** | DEVELOPMENT EXPENDITURE | |
| A - | DEVELOPMENT EXPENDITURE ON REVENUE ACCOUNT : | |
| FINANCE AND REVENUE, | ||
| X - | MINISTRY OF - | |
| 109 Development Expenditure of Revenue Division | 23 | |
| PART II - | APPROPRIATIONS CHARGED | |
| UPON THE FEDERAL | ||
| CONSOLIDATED FUND : | ||
| I - CABINET | SECRETARIAT - | |
| ---Staff Household and Allowances of the President (Personal) | 27 | |
| III - FINANC | E AND REVENUE, MINISTRY OF - | |
| --- Audit | 28 | |
| --- Repayment of Domestic Debt | 29 | |
| IV - LAW AND JUSTICE, MINISTRY OF - | ||
| --- Federal Ombudsman Secretariat for | 30 | |
| Protection against Harassment of Women at Work Place | ||
| VI - FEDERA | --- Federal Tax Ombudsman L TAX OMBUDSMAN SECRETARIAT - | 31 |
| SCHEDULE | ||
| --- Schedule - I | 35-36 | |
| (ii) |
EXCESS DEMANDS FOR GRANTS AND APPROPRIATIONS 2023-2024
PART I.- CURRENT EXPENDITURE (A) EXPENDITURE ON REVENUE ACCOUNT
DEMAND NO. 06 INTELLIGENCE BUREAU
(Rs)
| Original Grant | 12,247,331,000 |
|---|---|
| Supplementary Grant | 450,000,000 |
| Surrender | - |
| Final Grant | 12,697,331,000 |
| Actual Expenditure | 13,382,118,759 |
| Excess | 684,787,759 |
| Voted | 684,787,759 |
The excess occurred under employees related expenses, which was obligatory in nature and unavoidable.
DEMAND NO. 13 BOARD OF INVESTMENT
(Rs)
| Original Grant | 428,544,000 |
|---|---|
| Supplementary Grant | 200,000,000 |
| Surrender | - |
| Final Grant | 628,544,000 |
| Actual Expenditure | 679,769,600 |
| Excess | 51,225,600 |
| Voted | 51,225,600 |
The excess occurred under employees related expenses (Executive Allowance and Adhoc Relief Allowance, 2023), which was obligatory in nature and unavoidable.
DEMAND NO. 17 FEDERAL PUBLIC SERVICE COMMISSION
(Rs)
| Original Grant | 1,207,163,000 |
|---|---|
| Supplementary Grant | - |
| Surrender | 23,000,000 |
| Final Grant | 1,184,163,000 |
| Actual Expenditure | 1,186,483,541 |
| Excess | 2,320,541 |
| Voted | 2,320,541 |
The excess occurred under employees related expenses, which was obligatory in nature and unavoidable.
DEMAND NO. 24 COMMUNICATIONS DIVISION
(Rs)
| Original Grant | 252,406,000 |
|---|---|
| Supplementary Grant | 10,477,000 |
| Surrender | - |
| Final Grant | 262,883,000 |
| Actual Expenditure | 304,683,423 |
| Excess | 41,800,423 |
| Voted | 41,800,423 |
The excess occurred under employees related expenses (Executive Allowance and Adhoc Relief Allowance, 2023), which was obligatory in nature and unavoidable.
DEMAND NO. 26
PAKISTAN POST OFFICE DEPARTMENT
(Rs)
| Original Grant | 20,435,107,000 |
|---|---|
| Supplementary Grant | - |
| Surrender | - |
| Final Grant | 20,435,107,000 |
| Actual Expenditure | 22,756,989,842 |
| Excess | 2,321,882,842 |
| Voted | 2,321,882,842 |
The excess occurred under employees related expenses which was obligatory in nature and unavoidable.
DEMAND NO. 36 FEDERAL EDUCATION AND PROFESSIONAL TRAINING DIVISION
(Rs)
| Original Grant | 26,974,470,000 |
|---|---|
| Supplementary Grant | 7,150,000,000 |
| Surrender | 18,454,000 |
| Final Grant | 34,106,016,000 |
| Actual Expenditure | 34,677,688,639 |
| Excess | 571,672,639 |
| Voted | 571,672,639 |
The excess occurred under employees related expenses due to recruitment against vacant posts.
DEMAND NO. 42 OTHER EXPENDITURE OF FINANCE DIVISION
(Rs)
| Original Grant | 6,185,344,000 |
|---|---|
| Supplementary Grant | - |
| Surrender | 68,563,435 |
| Final Grant | 6,116,780,565 |
| Actual Expenditure | 6,117,376,169 |
| Excess | 595,604 |
| Voted | 595,604 |
The excess occurred under employees related expenses which was obligatory in nature and unavoidable.
DEMAND NO. 45 GRANTS, SUBSIDIES AND MISCELLANEOUS EXPENDITURE
(Rs)
| Original Grant | 1,549,913,000,000 |
|---|---|
| Supplementary Grant | 32,657,713,000 |
| Surrender | 809,891,968,710 |
| Final Grant | 772,678,744,290 |
| Actual Expenditure | 778,850,291,952 |
| Excess | 6,171,547,662 |
| Voted | 6,171,547,662 |
The excess occurd due to booking of expenditure of last financial year.
DEMAND NO. 49 FOREIGN MISSIONS
(Rs)
| Original Grant | 43,105,000,000 |
|---|---|
| Supplementary Grant | - |
| Surrender | - |
| Final Grant | 43,105,000,000 |
| Actual Expenditure | 43,272,346,379 |
| Excess | 167,346,379 |
| Voted | 167,346,379 |
The excess expenditure occurred under the heads of VVIP visits and Contribution & Subscriptions to International Organizations.
DEMAND NO. 59
OTHER EXPENDITURE OF INTERIOR DIVISION
(Rs)
| Original Grant | 9,303,116,000 |
|---|---|
| Supplementary Grant | 2,684,996,000 |
| Surrender | 274,608,375 |
| Final Grant | 11,713,503,625 |
| Actual Expenditure | 11,775,448,352 |
| Excess | 61,944,727 |
| Voted | 61,944,727 |
The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.
DEMAND NO. 60 ISLAMABAD CAPITAL TERRITORY (ICT)
(Rs)
| Original Grant | 18,015,958,000 |
|---|---|
| Supplementary Grant | 159,130,000 |
| Surrender | - |
| Final Grant | 18,175,088,000 |
| Actual Expenditure | 19,164,131,540 |
| Excess | 989,043,540 |
| Voted | 989,043,540 |
The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.
DEMAND NO. 61 COMBINED CIVIL ARMED FORCES
(Rs)
| Original Grant | 194,701,048,000 |
|---|---|
| Supplementary Grant | 16,139,157,000 |
| Surrender | 155,456,000 |
| Final Grant | 210,684,749,000 |
| Actual Expenditure | 220,486,734,117 |
| Excess | 9,801,985,117 |
| Voted | 9,801,985,117 |
The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.
DEMAND NO. 65 LAW AND JUSTICE DIVISION
(Rs)
| Original Grant | 7,577,102,000 |
|---|---|
| Supplementary Grant | 112,417,000 |
| Surrender | 11,928,000 |
| Final Grant | 7,677,591,000 |
| Actual Expenditure | 9,191,762,523 |
| Excess | 1,514,171,523 |
| Voted | 1,514,171,523 |
The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.
DEMAND NO. 81
POVERTY ALLEVIATION AND SOCIAL SAFETY DIVISION
(Rs)
| Original Grant | 1,752,220,000 |
|---|---|
| Supplementary Grant | - |
| Surrender | - |
| Final Grant | 1,752,220,000 |
| Actual Expenditure | 1,767,545,464 |
| Excess | 15,325,464 |
| Voted | 15,325,464 |
The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.
DEMAND NO. 85 RAILWAYS DIVISION
(Rs)
| Original Grant | 55,384,014,000 |
|---|---|
| Supplementary Grant | 2,000,000,000 |
| Surrender | - |
| Final Grant | 57,384,014,000 |
| Actual Expenditure | 57,394,199,856 |
| Excess | 10,185,856 |
| Voted | 10,185,856 |
The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.
PART III. DEVELOPMENT EXPENDITURE
(A) DEVELOPMENT EXPENDITURE ON REVENUE ACCOUNT
DEMAND NO. 109 DEVELOPMENT EXPENDITURE OF REVENUE DIVISION
(Rs)
| Original Grant | 3,200,000,000 |
|---|---|
| Supplementary Grant | - |
| Surrender | 546,968,000 |
| Final Grant | 2,653,032,000 |
| Actual Expenditure | 11,314,648,272 |
| Excess | 8,661,616,272 |
| Voted | 8,661,616,272 |
The excess expenditure occurred under foreign component for the Project 'Development of Integrated Transit Trade Management System (ITTMS) under ADB Regional Improving Border Services Project'. Revenue Division has not obtained rupee cover against disbursement of foreign component for budgetary purpose.
PART II. APPROPRIATIONS CHARGED UPON THE FEDERAL CONSOLIDATED FUND
APPROPRIATION
STAFF HOUSEHOLD AND ALLOWANCES OF THE PRESIDENT (PERSONAL)
(Rs)
| Original Appropriation | 812,380,000 |
|---|---|
| Supplementary Appropriation | 29,000,000 |
| Surrender | 1,000,000 |
| Final Appropriation | 840,380,000 |
| Actual Expenditure | 840,494,896 |
| Excess | 114,896 |
| Charged | 114,896 |
The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.
APPROPRIATION AUDIT
(Rs)
| Original Appropriation | 7,561,128,000 |
|---|---|
| Supplementary Appropriation | 389,906,000 |
| Surrender | - |
| Final Appropriation | 7,951,034,000 |
| Actual Expenditure | 7,975,792,613 |
| Excess | 24,758,613 |
| Charged | 24,758,613 |
The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.
APPROPRIATION REPAYMENT OF DOMESTIC DEBT
(Rs)
| Original Appropriation | 28,898,039,594,000 |
|---|---|
| Supplementary Appropriation | - |
| Surrender | 4,809,104,929,000 |
| Final Appropriation | 24,088,934,665,000 |
| Actual Expenditure | 24,109,770,560,666 |
| Excess | 20,835,895,666 |
| Charged | 20,835,895,666 |
The excess was mainly on account of Pakistan Investment Bonds (Fixed and Floaters) and Floating Debt Market Related Treasury Bills (MRTBs) Auction respectly.
APPROPRIATION
FEDERAL OMBUDSMAN SECRETARIAT FOR PROTECTION AGAINST HARASSMENT OF WOMEN AT WORK PLACE
(Rs)
| Original Appropriation | 115,000,000 |
|---|---|
| Supplementary Appropriation | - |
| Surrender | - |
| Final Appropriation | 115,000,000 |
| Actual Expenditure | 115,097,188 |
| Excess | 97,188 |
| Charged | 97,188 |
The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.
APPROPRIATION FEDERAL TAX OMBUDSMAN
(Rs)
| Original Appropriation | 390,621,000 |
|---|---|
| Supplementary Appropriation | 19,373,000 |
| Surrender | - |
| Final Appropriation | 409,994,000 |
| Actual Expenditure | 447,549,208 |
| Excess | 37,555,208 |
| Charged | 37,555,208 |
The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.
SCHEDULE - I SCHEDULE OF EXCESS DEMANDS FOR GRANTS AND APPROPRIATIONS FOR THE FINANCIAL YEAR 2023 - 2024
GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE AND REVENUE (FINANCE DIVISION) *
EXCESS BUDGET STATEMENT
FOR FY 2023-24
SCHEDULE - I
| Demand | Sum Required To Authorized Expen | Meet diture | Total | ||
|---|---|---|---|---|---|
| Number/ | Service and Purpose | Expenditure | |||
| Approp | r | iation | Charged | Voted | (3 + 4) |
| 1 | 2 | 3 | 4 | 5 | |
| Rs | Rs | Rs | |||
| 06 | Intelligence Bureau | 684,787,759 | 684,787,759 | ||
| 13 | Board of Investment | 51,225,600 | 51,225,600 | ||
| 17 | Federal Public Service Commission | 2,320,541 | 2,320,541 | ||
| 24 | Communications Division | 41,800,423 | 41,800,423 | ||
| 26 | Pakistan Post Office Department | 2,321,882,842 | 2,321,882,842 | ||
| 36 | Federal Education and Professional Training Division | 571,672,639 | 571,672,639 | ||
| 42 | Other Expenditure of Finance Division | 595,604 | 595,604 | ||
| 45 | Grants, Subsidies and Miscellaneous Expenditure | 6,171,547,662 | 6,171,547,662 | ||
| 49 | Foreign Missions | 167,346,379 | 167,346,379 | ||
| 59 | Other Expenditure of Interior Division | 61,944,727 | 61,944,727 | ||
| 60 | Islamabad Capital Territory (ICT) | 989,043,540 | 989,043,540 | ||
| 61 | Combined Civil Armed Forces | 9,801,985,117 | 9,801,985,117 | ||
| 65 | Law and Justice Division | 1,514,171,523 | 1,514,171,523 |
Contd….
| Demand | Sum Required To Authorized Expen | Meet diture | Total | |
|---|---|---|---|---|
| Number | /Service and Purpose | Expenditure | ||
| Appropriation | Charged | Voted | (3 + 4) | |
| 81 | Poverty Alleviation | 15,325,464 | 15,325,464 | |
| and Social Safety Division | ||||
| 85 | Railways Division | 10,185,856 | 10,185,856 | |
| 109 | Development Expenditure of Revenue Division | 8,661,616,272 | 8,661,616,272 | |
| -- | Staff Household and Allowances of the President (Personal) | 114,896 | 114,896 | |
| -- | Audit | 24,758,613 | 24,758,613 | |
| -- | Repayment of Domestic Debt | 20,835,895,666 | 20,835,895,666 | |
| -- | Federal Ombudsman Secretariat for Protection against Harassment of Women at Work Place | 97,188 | 97,188 | |
| -- | Federal Tax Ombudsman | 37,555,208 | 37,555,208 | |
| Total | 20,898,421,571 | 31,067,451,948 | 51,965,873,519 |