Excess Demands for Grants and Appropriations for FY2022-23
The Excess Demands for Grants and Appropriations for FY2022-23 is part of the federal budget for FY 2024-25. This page reproduces the text of its 55 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.
This text was extracted automatically from the PDF's text layer. Tables may lose their column alignment, and a page with no text layer is marked rather than guessed. Check the official PDF before relying on any figure.
Page 1
FEDERAL BUDGET
2 0 2 4 - 2 5
EXCESS DEMANDS
FOR GRANTS AND
APPROPRIATIONS
FOR FY 2022-23
GOVERNMENT OF PAKISTAN
FINANCE DIVISION
ISLAMABADPage 2
No text layer on this page, see the official PDF.
Page 3
PREFACE
Excess Budget Statement for FY2022-23 covers expenditures incurred by
the Federal Government from the Federal Consolidated Fund in excess of the
expenditures authorized through budget grants or supplementary grant. 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 parts covers the expenditures on revenue and capital
account while the second provides details of appropriation 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, 2024Page 4
No text layer on this page, see the official PDF.
Page 5
TABLE OF CONTENTS
PART - I CURRENT EXPENDITURE :
A - EXPENDITURE ON REVENUE ACCOUNT :
I - AVIATION, MINISTRY OF - Page No.
2 Airports Security Force 5
II - CABINET SECRETARIAT -
6 Intelligence Bureau 6
13 Board of Investment 7
14 Prime Minister's Inspection Commission 8
V - COMMUNICATIONS, MINISTRY OF -
24 Communications Division 9
26 Pakistan Post Office Department 10
X - FEDERAL EDUCATION, PROFESSIONAL
TRAINING, NATIONAL HERITAGE AND
CULTURE, MINISTRY OF -
36 Federal Education and Professional 11
Training Division
XI - FINANCE AND REVENUE, MINISTRY OF -
44 Superannuation Allowances and Pensions 12
XVI - INFORMATION AND BROADCASTING,
MINISTRY OF-
54 Information and Broadcasting Division 13Page 6
XVIII - INTERIOR, MINISTRY OF-
58 Other Expenditure of Interior Division 14
59 Islamabad Capital Territory (ICT) 15
60 Combined Civil Armed Forces 16
XXI - LAW AND JUSTICE, MINISTRY OF -
64 Law and Justice Division 17
XXIII - NARCOTICS CONTROL, MINISTRY OF -
71 Narcotics Control Division 18
XXIV - NATIONAL ASSEMBLY AND THE SENATE -
72 National Assembly 19
XXVII - OVERSEAS PAKISTANIS AND
HUMAN RESOURCE DEVELOPMENT,
MINISTRY OF -
77 Overseas Pakistanis and Human 20
Resource Development Division
XXIX - PLANNING, DEVELOPMENT AND
SPECIAL INITIATIVES, MINISTRY OF -
79 Planning, Development and Special 21
Initiatives Division
XXXII - RAILWAYS, MINISTRY OF -
85 Railways Division 22
XXXIII - RELIGIOUS AFFAIRS AND INTER
FAITH HARMONY, MINISTRY OF -
86 Religious Affairs and Inter Faith Harmony 23
DivisionPage 7
PART III - DEVELOPMENT EXPENDITURE
A - DEVELOPMENT EXPENDITURE ON
REVENUE ACCOUNT :
I - CABINET SECRETARIAT -
92 Development Expenditure of Cabinet 27
Division
IX - FEDERAL EDUCATION, PROFESSIONAL
TRAINING, NATIONAL HERITAGE AND
CULTURE, MINISTRY OF -
102 Development Expenditure of Federal 28
Education and Professional Training
Division
X - FINANCE AND REVENUE, MINISTRY OF -
108 Development Expenditure of Revenue 29
Division
XII- INFORMATION AND BROADCASTING,
MINISTRY OF -
110 Development Expenditure of Information 30
and Broadcasting Division
XIII - INFORMATION TECHNOLOGY AND
TELECOMMUNICATION, MINISTRY OF -
111 Development Expenditure of Information 31
Technology and Telecommunication
Division
XVI - LAW AND JUSTICE, MINISTRY OF -
114 Development Expenditure of Law and 32
Justice DivisionPage 8
B - DEVELOPMENT EXPENDITURE ON
CAPITAL ACCOUNT :
III - FINANCE AND REVENUE, MINISTRY OF -
127 External Development Loans and 35
Advances by the Federal Government
PART II - APPROPRIATIONS CHARGED UPON THE
FEDERAL CONSOLIDATED FUND :
II - ECONOMIC AFFAIRS, MINISTRY OF -
--- Servicing of Foreign Debt 39
III - FINANCE AND REVENUE, MINISTRY OF -
--- Audit 40
V - WAFAQI MOHTASIB SECRETARIAT -
--- Wafaqi Mohtasib 41
VI - FEDERAL TAX OMBUDSMAN
SECRETARIAT -
--- Federal Tax Ombudsman 42
SCHEDULE
--- Schedule - I 45Page 9
EXCESS DEMANDS
FOR GRANTS AND
APPROPRIATIONS
2022-2023Page 10
No text layer on this page, see the official PDF.
Page 11
PART I.- CURRENT EXPENDITURE (A) EXPENDITURE ON REVENUE ACCOUNT
Page 12
No text layer on this page, see the official PDF.
Page 13
DEMAND NO. 02
AIRPORTS SECURITY FORCE
(Rs)
Original Grant 10,195,969,000
Supplementary Grant 222,037,000
Surrender 87,148,000
Final Grant 10,330,858,000
Actual Expenditure 10,336,186,110
Excess 5,328,110
Voted 5,328,110
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 14
DEMAND NO. 06
INTELLIGENCE BUREAU
(Rs)
Original Grant 10,313,000,000
Supplementary Grant 1,447,164,000
Surrender 140,650,000
Final Grant 11,619,514,000
Actual Expenditure 11,624,572,705
Excess 5,058,705
Voted 5,058,705
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 15
DEMAND NO. 13
BOARD OF INVESTMENT
(Rs)
Original Grant 377,666,000
Supplementary Grant -
Surrender 1,893,566
Final Grant 375,772,434
Actual Expenditure 388,885,761
Excess 13,113,327
Voted 13,113,327
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 16
DEMAND NO. 14
PRIME MINISTER'S INSPECTION
COMMISSION
(Rs)
Original Grant 61,000,000
Supplementary Grant 17,320,000
Surrender -
Final Grant 78,320,000
Actual Expenditure 85,234,136
Excess 6,914,136
Voted 6,914,136
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 17
DEMAND NO. 24
COMMUNICATIONS DIVISION
(Rs)
Original Grant 204,213,000
Supplementary Grant -
Surrender 221,000
Final Grant 203,992,000
Actual Expenditure 224,699,469
Excess 20,707,469
Voted 20,707,469
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 18
DEMAND NO. 26
PAKISTAN POST OFFICE DEPARTMENT
(Rs)
Original Grant 15,719,000,000
Supplementary Grant -
Surrender 255,883,440
Final Grant 15,463,116,560
Actual Expenditure 18,697,566,123
Excess 3,234,449,563
Voted 3,234,449,563
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 19
DEMAND NO. 36
FEDERAL EDUCATION AND PROFESSIONAL
TRAINING DIVISION
(Rs)
Original Grant 20,746,611,000
Supplementary Grant 4,040,000,000
Surrender 134,006,553
Final Grant 24,652,604,447
Actual Expenditure 26,542,913,723
Excess 1,890,309,276
Voted 1,890,309,276
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 20
DEMAND NO. 44
SUPERANNUATION ALLOWANCES AND
PENSIONS
(Rs)
Original Grant 609,000,000,000
Supplementary Grant 55,221,000,000
Surrender -
Final Grant 664,221,000,000
Actual Expenditure 666,293,013,874
Excess 2,072,013,874
Voted 1,128,013,874
Charged 944,000,000
The expenditure occurred due to increase of pensions and
seeking retirement by more officials than estimation.Page 21
DEMAND NO. 54
INFORMATION AND BROADCASTING
DIVISION
(Rs)
Original Grant 2,822,334,000
Supplementary Grant 3,438,400,000
Surrender 19,752,080
Final Grant 6,240,981,920
Actual Expenditure 6,399,441,005
Excess 158,459,085
Voted 158,459,085
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief allowance.Page 22
DEMAND NO. 58
OTHER EXPENDITURE OF INTERIOR
DIVISION
(Rs)
Original Grant 6,614,000,000
Supplementary Grant 2,773,204,000
Surrender -
Final Grant 9,387,204,000
Actual Expenditure 9,714,639,953
Excess 327,435,953
Voted 327,435,953
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 23
DEMAND NO. 59
ISLAMABAD CAPITAL TERRITORY (ICT)
(Rs)
Original Grant 13,978,592,000
Supplementary Grant 1,150,099,000
Surrender 56,874,053
Final Grant 15,071,816,947
Actual Expenditure 15,117,016,517
Excess 45,199,570
Voted 45,199,570
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 24
DEMAND NO. 60
COMBINED CIVIL ARMED FORCES
(Rs)
Original Grant 162,669,539,000
Supplementary Grant 13,992,761,000
Surrender 10,465,000
Final Grant 176,651,835,000
Actual Expenditure 179,763,767,632
Excess 3,111,932,632
Voted 3,111,932,632
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 25
DEMAND NO. 64
LAW AND JUSTICE DIVISION
(Rs)
Original Grant 6,086,558,000
Supplementary Grant -
Surrender 100,078,053
Final Grant 5,986,479,947
Actual Expenditure 6,354,090,023
Excess 367,610,076
Voted 367,610,076
The excess expenditure occurred under employees related
expenses due to grant of Special Judicial Allowance/Judicial
Allowance/Utility Allowance to the employees of Federal
Courts and Tribunals across the country on the directions of
respective High Courts.Page 26
DEMAND NO. 71
NARCOTICS CONTROL DIVISION
(Rs)
Original Grant 3,635,165,000
Supplementary Grant 138,072,000
Surrender 56,173,000
Final Grant 3,717,064,000
Actual Expenditure 3,747,700,485
Excess 30,636,485
Voted 30,636,485
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 27
DEMAND NO. 72
NATIONAL ASSEMBLY
(Rs)
Original Grant 6,161,000,000
Supplementary Grant -
Surrender -
Final Grant 6,161,000,000
Actual Expenditure 6,198,072,348
Excess 37,072,348
Voted 37,072,348
The excess expenditure occurred due to revision of Basic
Pay Scales 2022, grant of Adhoc Relief Allowance @ 15% and
non-reimbursement of privilege travel vouchers issued to the
MNAs during the financial year 2022-2023Page 28
DEMAND NO.77
OVERSEAS PAKISTANIS AND HUMAN
RESOURCE DEVELOPMENT DIVISION
(Rs)
Original Grant 1,880,313,000
Supplementary Grant -
Surrender 12,644,648
Final Grant 1,867,668,352
Actual Expenditure 1,995,986,440
Excess 128,318,088
Voted 128,318,088
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 29
DEMAND NO. 79
PLANNING, DEVELOPMENT AND
SPECIAL INITIATIVES DIVISION
(Rs)
Original Grant 6,158,756,000
Supplementary Grant 23,000,000,000
Surrender 1,346,427,192
Final Grant 27,812,328,808
Actual Expenditure 66,933,158,182
Excess 39,120,829,374
Voted 39,120,829,374
The excess expenditure occurred due to booking of
expenditure by the AGPR for the FY 2022-23 against ADB
Loan Nos. (3475-PAK, 0519-PAK, 0639-PAK), AFD Loan
No.103601 and WB Cr No. 6426-PK. NDRMF twice moved
the Summary for the ECC for approval of TSG during FY 2022-
23. The Finance Division could not support the summary due
to insufficient time to complete the process of additional
budget and booking of expenditure.Page 30
DEMAND NO. 85
RAILWAYS DIVISION
(Rs)
Original Grant 45,315,000,000
Supplementary Grant 2,500,000,000
Surrender 1,790,500
Final Grant 47,813,209,500
Actual Expenditure 47,816,092,264
Excess 2,882,764
Voted 2,882,764
The excess expenditure occurred under employees related
expenses due to grant of Executive Allowance.Page 31
DEMAND NO. 86
RELIGIOUS AFFAIRS AND INTER-FAITH
HARMONY DIVISION
(Rs)
Original Grant 1,285,000,000
Supplementary Grant -
Surrender 14,576,518
Final Grant 1,270,423,482
Actual Expenditure 1,309,610,363
Excess 39,186,881
Voted 39,186,881
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 32
No text layer on this page, see the official PDF.
Page 33
PART III. DEVELOPMENT EXPENDITURE
(A) DEVELOPMENT EXPENDITURE
ON RVENUE ACCOUNTPage 34
No text layer on this page, see the official PDF.
Page 35
DEMAND NO. 92
DEVELOPMENT EXPENDITURE OF
CABINET DIVISION
(Rs)
Original Grant 71,366,316,000
Supplementary Grant 46,000,000,000
Surrender 101,356,626,000
Final Grant 16,009,690,000
Actual Expenditure 16,013,624,999
Excess 3,934,999
Voted 3,934,999
Kuwait Fund disbursed amount of Rs. 14,588,899 on
29th May, 2023 as Foreign Aid component. Accordingly,
AGPR booked debit advice against ERRA.Page 36
DEMAND NO. 102
DEVELOPMENT EXPENDITURE OF
FEDERAL EDUCATION AND
PROFESSIONAL TRAINING DIVISION
(Rs)
Original Grant 3,139,597,000
Supplementary Grant 567,120,000
Surrender 269,699,783
Final Grant 3,437,017,217
Actual Expenditure 5,237,836,209
Excess 1,800,818,992
Voted 1,800,818,992
The excess expenditure occurred in World Bank Project
"Response Recovery and Resilience in Education
Programming in Post COVID-19 in Pakistan (RRREP)" which
started in the year 2020 with two years timeline. However, due
to administrative delays in opening of revolving fund account,
initial funds were received late from World Bank. Hence,
activities relating to capacity building and teacher training
could not be performed due to COVID-19 situation and
restriction on gathering. The project expenditure could not be
incurred in early years.Page 37
DEMAND NO. 108
DEVELOPMENT EXPENDITURE OF
REVENUE DIVISION
(Rs)
Original Grant 3,188,639,000
Supplementary Grant -
Surrender 42,243,733
Final Grant 3,146,395,267
Actual Expenditure 3,922,746,180
Excess 776,350,913
Voted 776,350,913
The excess expenditure occurred against project titled
"Development of Integrated Transit Trade Management
System" under ADB's Regional Improving Boarder Service
Project was initiated for enhanced cross-border trade
facilitation. As per the loan agreements between Government
of Pakistan and Asian Development Bank (ADB), the funds are
disbursed by the ADB directly to the contractors / consultants
through withdrawal applications under the direct payment
method. Revenue Division has requested Finance Division to
provide rupee cover for adjustment of FEC disbursement. The
Finance Division intimated that the it is a PSDP project and
approved by the ECNEC, FBR may take up the case with
Ministry of Planning, Development and Special Initiatives,
which cannot be acceded to for FY 2022-23.Page 38
DEMAND NO. 110
DEVELOPMENT EXPENDITURE OF
INFORMATION AND BROADCASTING
DIVISION
(Rs)
Original Grant 1,332,573,000
Supplementary Grant -
Surrender 244,323,928
Final Grant 1,088,249,072
Actual Expenditure 1,088,618,015
Excess 368,943
Voted 368,943
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 39
DEMAND NO. 111
DEVELOPMENT EXPENDITURE OF
INFORMATION TECHNOLOGY AND
TELECOMMUNICATION DIVISION
(Rs)
Original Grant 6,330,696,000
Supplementary Grant -
Surrender 336,215,825
Final Grant 5,994,480,175
Actual Expenditure 8,728,372,743
Excess 2,733,892,568
Voted 2,733,892,568
The excess expenditure occurred due to non-availability
of rupee cover for booking of FEC expenditure of the project
titled "Technology Park Development Project, Islamabad
Phase-I" for payments to Korean Contractor by the Korean
Exim Bank through Direct Payment method as per signed loan
agreement. The cost of the project was escalated due to rupee
depreciation against US $ and revision of salaries. The
Ministry of IT&T has requested Finance Division to provide
additional rupee cover for adjustment of FEC disbursement as
per contractual obligation of subject project, which cannot be
acceded to for FY 2022-23.Page 40
DEMAND NO. 114
DEVELOPMENT EXPENDITURE OF
LAW AND JUSTICE DIVISION
(Rs)
Original Grant 1,813,892,000
Supplementary Grant -
Surrender 713,371,212
Final Grant 1,100,520,788
Actual Expenditure 1,100,566,783
Excess 45,995
Voted 45,995
The excess expenditure occurred under employees related
expenses due to revision of Basic Pay Scales and grant of
Adhoc Relief Allowance.Page 41
(B) DEVELOPMENT EXPENDITURE ON CAPITAL ACCOUNT
Page 42
No text layer on this page, see the official PDF.
Page 43
DEMAND NO. 127
EXTERNAL DEVELOPMENT LOANS
AND ADVANCES BY THE FEDERAL
GOVERNMENT
(Rs)
Original Grant 346,594,087,000
Supplementary Grant -
Surrender -
Final Grant 346,594,087,000
Actual Expenditure 432,811,604,102
Excess 86,217,517,102
Voted 86,217,517,102
The excess expenditure occurred due to previous year
pending disbursement, there is no ceiling on the disbursement
of foreign aid with reference to budget estimate. The exact
forecasting under this demand is not possible for expected
disbursement of foreign aid.Page 44
No text layer on this page, see the official PDF.
Page 45
PART II. APPROPRIATIONS CHARGED UPON THE
FEDERAL CONSOLIDATED FUNDPage 46
No text layer on this page, see the official PDF.
Page 47
APPROPRIATION
SERVICING OF FOREIGN DEBT
(Rs)
Original Appropriation 510,971,762,000
Supplementary Appropriation 214,398,088,000
Surrender -
Final Appropriation 725,369,850,000
Actual Expenditure 759,891,495,113
Excess 34,521,645,113
Charged 34,521,645,113
The excess expenditure occurred due to depreciation in
Pak. Rupee value as compared with US dollar. The
expenditure is obligatory in nature which can neither be
postponed nor reduced.Page 48
APPROPRIATION
AUDIT
(Rs)
Original Appropriation 6,095,855,000
Supplementary Appropriation 200,000,000
Surrender 60,015,259
Final Appropriation 6,235,839,741
Actual Expenditure 6,277,467,995
Excess 41,628,254
Charged 41,628,254
The excess expenditure occurred under employees
related expenses due to revision of Basic Pay Scales and grant
of Adhoc Relief Allowance.Page 49
APPROPRIATION
WAFAQI MOHTASIB
(Rs)
Original Appropriation 943,000,000
Supplementary Appropriation
Surrender 7,155,853
Final Appropriation 935,844,147
Actual Expenditure 936,780,912
Excess 936,765
Charged 936,765
The excess expenditure occurred under employees
related expenses due to revision of Basic Pay Scales and grant
of Adhoc Relief Allowance.Page 50
APPROPRIATION
FEDERAL TAX OMBUDSMAN
(Rs)
Original Appropriation 306,000,000
Supplementary Appropriation 14,022,000
Surrender
Final Appropriation 320,022,000
Actual Expenditure 321,119,328
Excess 1,097,328
Charged 1,097,328
The excess expenditure occurred under employees
related expenses due to revision of Basic Pay Scales and grant
of Adhoc Relief Allowance.Page 51
SCHEDULE - I SCHEDULE OF EXCESS DEMANDS FOR GRANTS AND APPROPRIATIONS FOR THE FINANCIAL YEAR 2022 - 2023
Page 52
No text layer on this page, see the official PDF.
Page 53
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE AND REVENUE
(FINANCE DIVISION)
***
EXCESS BUDGET STATEMENT
SCHEDULE - I
Sum Required To Meet
Demand Authorized Expenditure Total
Number/ Service and Purpose Expenditure
Appropriation Charged Voted (3 + 4)
1 2 3 4 5
Rs Rs Rs
2 Airports Security 5,328,110 5,328,110
Force
6 Intelligence Bureau 5,058,705 5,058,705
13 Board of Investment 13,113,327 13,113,327
14 Prime Minister's 6,914,136 6,914,136
Inspection
Commission
24 Communications 20,707,469 20,707,469
Division
26 Pakistan Post Office 3,234,449,563 3,234,449,563
Department
36 Federal Education 1,890,309,276 1,890,309,276
and Professional
Training Division
44 Superannuation 944,000,000 1,128,013,874 2,072,013,874
Allowance and
Pensions
54 Information and 158,459,085 158,459,085
Broadcasting Division
58 Other Expenditure of 327,435,953 327,435,953
Interior Division
59 Islamabad Capital 45,199,570 45,199,570
Territory (ICT)
Contd…Page 54
Sum Required To Meet
Demand Authorized Expenditure Total
Number/ Service and Purpose Expenditure
Appropriation Charged Voted (3 + 4)
1 2 3 4 5
Rs Rs Rs
60 Combined Civil 3,111,932,632 3,111,932,632
Armed Forces
64 Law and Justice 367,610,076 367,610,076
Division
71 Narcotics Control 30,636,485 30,636,485
Division
72 National Assembly 37,072,348 37,072,348
77 Overseas Pakistanis 128,318,088 128,318,088
and Human Resource
Development
Division
79 Planning, 39,120,829,374 39,120,829,374
Development and
Special Initiatives
Division
85 Railways Division 2,882,764 2,882,764
86 Religious Affairs and 39,186,881 39,186,881
Inter-Faith Harmony
Division
92 Development 3,934,999 3,934,999
Expenditure of
Cabinet Division
102 Development 1,800,818,992 1,800,818,992
Expenditure of
Federal Education
and Professional
Training Division
108 Development 776,350,913 776,350,913
Expenditure of
Revenue Division
Contd…Page 55
Sum Required To Meet
Demand Authorized Expenditure Total
Number/ Service and Purpose Expenditure
Appropriation Charged Voted (3 + 4)
1 2 3 4 5
Rs Rs Rs
110 Development 368,943 368,943
Expenditure of
Information and
Broadcasting Division
111 Development 2,733,892,568 2,733,892,568
Expenditure of
Information
Technology and
Telecommunication
Division
114 Development 45,995 45,995
Expenditure of Law
and Justice Division
127 External 86,217,517,102 86,217,517,102
Development Loans
and Advances by the
Federal Government
-- Servicing of Foreign 34,521,645,113 34,521,645,113
Debt
-- Audit 41,628,254 41,628,254
-- Wafaqi Mohtasib 936,765 936,765
-- Federal Tax 1,097,328 1,097,328
Ombudsman
Total 35,509,307,460 141,206,387,228 176,715,694,688