Excess Demands for Grants and Appropriations for FYs2016-17 & 2024-25

FEDERAL BUDGET 2026-27 EXCESS DEMANDS FOR GRANTS AND APPROPRIATIONS FOR FYs 2016-17 & 2024-25

GOVERNMENT OF PAKISTAN FINANCE DIVISION ISLAMABAD

PREFACE

Excess Budget Statement for FY2016-17 and FY2024-25 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 Section 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, 2026

TABLE OF CONTENTS

EXCESS BUDGET STATEMENT 2016-17 (ADDENDUM)

EXCESS DEMANDS FOR GRANTS AND APPROPRIATIONS 2016-2017 (ADDENDUM)

PART I.- CURRENT EXPENDITURE

(A) EXPENDITURE ON REVENUE ACCOUNT

DEMAND NO. 22

PAKISTAN POST OFFICE DEPARTMENT

(Rs)

Excess expenditure occurred under employees related expenses due to revision of basic pay scales and employees retirement benefits

SCHEDULE - I SCHEDULE OF EXCESS DEMANDS FOR GRANTS AND APPROPRIATIONS FOR THE FINANCIAL YEAR 2016 - 2017 (ADDENDUM)

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE AND REVENUE

(FINANCE DIVISION) *

EXCESS BUDGET STATEMENT FOR FY 2016-17 (ADDENDUM)

SCHEDULE - I

EXCESS DEMANDS FOR GRANTS AND APPROPRIATIONS 2024-2025

PART I.- CURRENT EXPENDITURE

(A) EXPENDITURE ON REVENUE ACCOUNT

DEMAND NO. 24

COMMUNICATIONS DIVISION

(Rs)

The excess occurred under employees related expenses which was obligatory in nature and unavoidable.

DEMAND NO. 34

PETROLEUM DIVISION

(Rs)

The excess occurred under employees related expenses which was obligatory in nature and unavoidable.

DEMAND NO. 36

FEDERAL EDUCATION AND PROFESSIONAL TRAINING DIVISION

(Rs)

The excess occurred under employees related expenses which was obligatory in nature and unavoidable.

DEMAND NO. 44

SUPERANNUATION ALLOWANCES AND PENSIONS (Rs)

The excess occurred mainly due to increase in the number of Federal Government pensioners from 410,424 (up to February, 2025) to 415,171 (up to June, 2025), restoration of commuted portion of pension in over 2,000 cases annually, and grant of 25% increase in pension on attaining the age of 85 years instead of 10% admissible earlier.

DEMAND NO. 49

FOREIGN MISSIONS

(Rs)

The excess expenditure occurred mainly in the head of account VVIP visits and loss by currency exchange rate.

DEMAND NO. 62

COMBINED CIVIL ARMED FORCES

(Rs)

The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.

DEMAND NO. 66

LAW AND JUSTICE DIVISION

(Rs)

The excess expenditure occurred under employees related expenses, duet to grant of special judical allowance/judicial allowance/utility allowance to the employees of more than 188 Federal Courts and Tribunals across the country on direction of respective High Courts.

DEMAND NO. 71

DISTRICT JUDICIARY,

ISLAMABAD CAPITAL TERRITORY

(Rs)

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. 123

DEVELOPMENT EXPENDITURE OF WATER RESOURCES DIVISION

(Rs)

The excess expenditure occured due to the reason that Project Offices have made inescapable, time bound / interest bearing contractual payments to contractors / consultants through Direct / 3rd party payment method and to meet international commitment with Foreign Donors.

PART II. APPROPRIATIONS CHARGED UPON THE FEDERAL CONSOLIDATED FUND

APPROPRIATION

FOREIGN LOANS REPAYMENT

(Rs)

The excess expenditure occurred mainly due to the reason that budget estimates are prepared in PKR on the basis of fixed foreign exchange at the time of budget finalization. However, payments are made in multiple based currencies on current rate at the time of payment, as per amortization schedules.

APPROPRIATION

REPAYMENT OF SHORT TERM FOREIGN CREDITS

(Rs)

The excess expenditure occurred due to fluctuation in exchange rate and the depreciation of PKR against the US$.

APPROPRIATION

SERVICING OF DOMESTIC DEBT

(Rs)

The excess expenditure occurred mainly due to servicing against Sukuk category. Few medium-to-long term debt instruments are issued on floating rate basis, their coupon payments are linked to underlying benchmark rates. The benchmark rates are market determined, actual payments can vary from provided estimates.

APPROPRIATION

REPAYMENT OF DOMESTIC DEBT

(Rs)

At the time of preparation of budget, the estimates for principal repayments are based on actual amortization schedules of outstanding debt stock due in the budgeted year. During the course of the FY, refinancing of debt especially for short term Market Treasury Bills also takes place and actual govt. securities acceptance is determined at the time of each auction depending upon market and investor expectations. The refinancing of debt for shorter tenors can also fall due within the same FY, which increases the overall principal repayment component.

APPROPRIATION

FEDERAL OMBUDSMAN SECRETARIAT FOR PROTECTION AGAINST HARRASMENT OF WOMEN AT WORK PLACE

(Rs)

The excess expenditure occurred under employees related expenses, which was obligatory in nature and unavoidable.

APPROPRIATION FEDERAL TAX OMBUDSMAN

(Rs)

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 2024 - 2025

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE AND REVENUE (FINANCE DIVISION) *

EXCESS BUDGET STATEMENT

FOR FY 2024-25

SCHEDULE - I