Demands for Grants and Appropriations
The Demands for Grants and Appropriations is part of the federal budget for FY 2025-26. This page reproduces the text of its 422 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 5 - 2 6
GOVERNMENT OF PAKISTAN
FINANCE DIVISION
ISLAMABADPage 2
No text layer on this page, see the official PDF.
Page 3
PREFACE
This publication, “Demands for Grants and Appropriations 2025-26”, is laid before
the National Assembly under Article 82 of the Constitution of the Islamic Republic of
Pakistan read with Section 4 of the Public Finance Management Act, 2019. It gives
summarized information on all Demands for Grants and Appropriations included in the
Annual Budget Statement 2025-26. Article 82(1) refers to expenditures which are charged
upon the Federal Consolidated Fund and may be discussed in, but are not submitted to the
vote of, the National Assembly. All other expenditures are covered under Article 82(2) for
which the National Assembly has the power „to assent to‟ or „to refuse to assent to‟ or „to
assent to subject to a reduction of the amount specified therein‟. The charged expenditures are
in italics and the expenditures on revenue and capital accounts are given separately.
The classification system adopted in this publication allows for viewing information
from several perspectives. The functional classification provides information on the purpose
for which the money will be spent e.g. public service, while the object classification gives
expenditures like employees related expenses, utilities etc. The information covers functional
classification till minor-level and object classification till major-level.
For greater transparency and understanding, additional information has been provided
on actual expenditures, as available in AGPR system, for FY2023-24 and revised estimates
for FY2024-25 as available in AGPR system on 16th May, 2025. Schedule-I is a summary of
Grants and Appropriations, segregated into charged and voted expenditures.
IMDAD ULLAH BOSAL
Secretary to the Government of Pakistan
Finance Division,
Islamabad, June, 2025Page 4
No text layer on this page, see the official PDF.
Page 5
PART I. CURRENT EXPENDITURE :
A.-EXPENDITURE ON REVENUE ACCOUNT :
---. AVIATION, MINISTRY OF - Pages
---. Aviation Division 5
---. Airports Security Force 6
I - CABINET SECRETARIAT -
1 Cabinet 9
2 Cabinet Division 10
3 Emergency Relief and Repatriation 11
---. Intelligence Bureau 12
4 Atomic Energy 13
5 Pakistan Nuclear Regulatory Authority 14
6 Naya Pakistan Housing Development Authority 15
7 Prime Minister's Office (Internal) 16
8 Prime Minister's Office (Public) 17
9 National Disaster Management Authority 18
10 Board of Investment 19
11 Prime Minister's Inspection Commission 20
12 Special Technology Zone Authority 21
13 National Anti-Money Laundering and Counter 22
Financing of Terrorism Authority
14 Cannabis Control and Regulatory Authority 23
15 Establishment Division 24
16 Federal Public Service Commission 25
17 National School of Public Policy 26
18 Civil Services Academy 27
19 National Security Division 28
20 Council of Common Interest (Secretariat) 29
21 Special Investment Facilitation Council Division 30
22 Intelligence Bureau Division 31
(i)Page 6
II - CLIMATE CHANGE AND ENVIRONMENTAL COORDINATION, Pages
MINISTRY OF -
23 Climate Change and Environmental Coordination Division 35
III - COMMERCE, MINISTRY OF -
24 Commerce Division 39
IV - COMMUNICATIONS, MINISTRY OF -
25 Communications Division 43
26 Other Expenditure of Communications Division 44
27 Pakistan Post Office Department 45
V - DEFENCE, MINISTRY OF -
28 Defence Division 49
29 Federal Government Educational Institutions in 50
Cantonments and Garrisons
30 Airports Security Force 51
31 Defence Services 52
VI - DEFENCE PRODUCTION, MINISTRY OF -
32 Defence Production Division 55
VII - ECONOMIC AFFAIRS, MINISTRY OF -
33 Economic Affairs Division 59
34 Miscellaneous Expenditure of Economic 60
Affairs Division
VIII - ENERGY, MINISTRY OF -
35 Power Division 63
36 Petroleum Division 64
37 Geological Survey of Pakistan 65
(ii)Page 7
IX - FEDERAL EDUCATION, PROFESSIONAL TRAINING, Pages
NATIONAL HERITAGE AND CULTURE, MINISTRY OF -
38 Federal Education and Professional Training Division 69
39 Higher Education Commission (HEC) 70
40 National Rahmatul-Lil-Aalameen Wa Khatamun 71
Nabiyyin Authority
41 National Vocational & Technical Training 72
Commission (NAVTTC)
42 National Heritage and Culture Division 73
X - FINANCE AND REVENUE, MINISTRY OF-
43 Finance Division 77
44 Other Expenditure of Finance Division 78
45 Controller General of Accounts 79
46 Superannuation Allowances and Pensions 80
47 Grants, Subsidies and Miscellaneous Expenditure 81
48 Revenue Division 82
49 Federal Board of Revenue 83
XI - FOREIGN AFFAIRS, MINISTRY OF -
50 Foreign Affairs Division 87
51 Foreign Missions 88
XII - HOUSING AND WORKS, MINISTRY OF -
52 Housing and Works Division 91
XIII - HUMAN RIGHTS, MINISTRY OF -
53 Human Rights Division 95
54 National Commission for Human Rights 96
55 National Commission for Rights of Child 97
56 National Commission for Status of Women 98
(iii)Page 8
XIV- INDUSTRIES AND PRODUCTION, MINISTRY OF - Pages
57 Industries and Production Division 101
XV - INFORMATION AND BROADCASTING, MINISTRY OF-
58 Information and Broadcasting Division 105
59 Miscellaneous Expenditure of Information and 106
Broadcasting Division
XVI - INFORMATION TECHNOLOGY AND TELECOMMUNICATION,
MINISTRY OF-
60 Information Technology and Telecommunication Division 109
XVII - INTERIOR AND NARCOTICS CONTROL, MINISTRY OF-
61 Interior & Narcotics Control Division 113
62 Other Expenditure of Interior & Narcotics Control Division 114
63 Islamabad Capital Territory (ICT) 115
64 Combined Civil Armed Forces 116
65 National Counter Terrorism Authority 117
XVIII - INTER - PROVINCIAL COORDINATION, MINISTRY OF-
66 Inter - Provincial Coordination Division 121
XIX - KASHMIR AFFAIRS, GILGIT-BALTISTAN AND STATE
AND FRONTIER REGIONS, MINISTRY OF -
67 Kashmir Affairs, Gilgit-Baltistan and States and Frontier 125
Regions Division
(iv)Page 9
XX - LAW AND JUSTICE, MINISTRY OF - Pages
68 Law and Justice Division 129-130
69 Federal Judicial Academy 131
70 Federal Shariat Court 132
71 Council of Islamic Ideology 133
72 National Accountability Bureau 134
73 District Judiciary, Islamabad Capital Territory 135
XXI - MARITIME AFFAIRS, MINISTRY OF -
74 Maritime Affairs Division 139
---. NARCOTICS CONTROL, MINISTRY OF -
---. Narcotics Control Division 143
XXII - NATIONAL ASSEMBLY AND THE SENATE -
75 National Assembly 147-148
76 The Senate 149-150
XXIII - NATIONAL FOOD SECURITY AND RESEARCH, MINISTRY OF -
77 National Food Security and Research Division 153
78 Pakistan Agriculture Resarch Council 154
XXIV - NATIONAL HEALTH SERVICES, REGULATIONS
AND COORDINATION, MINISTRY OF -
79 National Health Services, Regulations and 157
Coordination Division
XXV - OVERSEAS PAKISTANIS AND HUMAN RESOURCE
DEVELOPMENT, MINISTRY OF -
80 Overseas Pakistanis and Human Resource 161-162
Development Division
(v)Page 10
XXVI - PARLIAMENTARY AFFAIRS, MINISTRY OF - Pages
81 Parliamentary Affairs Division 165
XXVII - PLANNING, DEVELOPMENT AND SPECIAL INITIATIVES,
MINISTRY OF -
82 Planning, Development and Special Initiatives Division 169
XXVIII - POVERTY ALLEVIATION AND SOCIAL SAFETY,
MINISTRY OF -
83 Poverty Alleviation and Social Safety Division 173
84 Benazir Income Support Programme (BISP) 174
85 Pakistan Bait-ul-Mal 175
XXIX - PRIVATIZATION, MINISTRY OF -
86 Privatization Division 179
XXX - RAILWAYS, MINISTRY OF -
87 Railways Division 183
XXXI - RELIGIOUS AFFAIRS AND INTER-FAITH HARMONY,
MINISTRY OF -
88 Religious Affairs and Inter-Faith Harmony Division 187
XXXII - SCIENCE AND TECHNOLOGY, MINISTRY OF -
89 Science and Technology Division 191
---. STATES AND FRONTIER REGIONS, MINISTRY OF -
---. States and Frontier Regions Division 195
XXXIII - WATER RESOURCES, MINISTRY OF-
90 Water Resources Division 199
(vi)Page 11
B.- CURRENT EXPENDITURE ON CAPITAL ACCOUNT : Pages
I - FINANCE AND REVENUE, MINISTRY OF-
91 Federal Miscellaneous Investments and 205
Other Loans and Advances
PART III - DEVELOPMENT EXPENDITURE
A - DEVELOPMENT EXPENDITURE ON REVENUE ACCOUNT :
---. AVIATION, MINISTRY OF -
---. Development Expenditure of Aviation Division 211
I - CABINET SECRETARIAT -
92 Development Expenditure of Cabinet Division 215
93 Development Expenditure of Board of Investment 216
94 Development Expenditure of Special Technology Zones 217
Authority
95 Development Expenditure of Establishment Division 218
96 Development Expenditure of SUPARCO 219
97 Development Expenditure of Special Investment 220
Facilitation Council Division
II - CLIMATE CHANGE AND ENVIRONMENTAL COORDINATION,
MINISTRY OF -
98 Development Expenditure of Climate Change and 223
Environmental Coordination Division
III - COMMERCE, MINISTRY OF -
99 Development Expenditure of Commerce Division 227
IV - COMMUNICATIONS, MINISTRY OF -
100 Development Expenditure of Communications Division 231
(vii)Page 12
V - DEFENCE, MINISTRY OF - Pages
101 Development Expenditure of Defence Division 235-236
VI - DEFENCE PRODUCTION, MINISTRY OF -
102 Development Expenditure of Defence Production Division 239
VII - ENERGY, MINISTRY OF -
103 Development Expenditure of Power Division 243
VIII - FEDERAL EDUCATION, PROFESSIONAL TRAINING,
NATIONAL HERITAGE AND CULTURE, MINISTRY OF -
104 Development Expenditure of Federal Education and 247
Professional Training Division
105 Development Expenditure of Higher Education 248
Commission (HEC)
106 Development Expenditure of National Vocational & Technical 249
Training Commission (NAVTTC)
107 Development Expenditure of National Heritage and 250-251
Culture Division
IX - FINANCE AND REVENUE, MINISTRY OF -
108 Development Expenditure of Finance Division 255
109 Other Development Expenditure 256
110 Development Expenditure of Revenue Division 257
X - HUMAN RIGHTS, MINISTRY OF-
111 Development Expenditure of Human Rights Division 261
XI-INFORMATION AND BROADCASTING, MINISTRY OF-
112 Development Expenditure of Information and 265
Broadcasting Division
(viii)Page 13
XII-INFORMATION TECHNOLOGY AND TELECOMMUNICATION, Pages
MINISTRY OF-
113 Development Expenditure of Information Technology and 269
Telecommunication Division
XIII - INTERIOR AND NARCOTICS CONTROL DIVISION,
MINISTRY OF -
114 Development Expenditure of Interior & Narcotics 273-274
Control Division
XIV - INTER - PROVINCIAL COORDINATION, MINISTRY OF-
115 Development Expenditure of Inter-Provincial 277
Coordination Division
XV - KASHMIR AFFAIRS, GILGIT-BALTISTAN AND STATES
AND FRONTIER REGIONS, MINISTRY OF -
116 Development Expenditure of Kashmir Affairs, Gilgit-Baltistan 281
and States and Frontier Regions
XVI - LAW AND JUSTICE, MINISTRY OF -
117 Development Expenditure of Law and Justice Division 285
---. NARCOTICS CONTROL, MINISTRY OF -
---. Development Expenditure of Narcotics Control Division 289
XVII - NATIONAL FOOD SECURITY AND RESEARCH,
MINISTRY OF -
118 Development Expenditure of National Food Security & 293
Research Division
(ix)Page 14
XVIII - NATIONAL HEALTH SERVICES, REGULATIONS AND Pages
COORDINATION, MINISTRY OF -
119 Development Expenditure of National Health Services, 297
Regulations and Coordination Division
XIX - PARLIAMENTARY AFFAIRS, MINISTRY OF -
120 Development Expenditure of Parliamentary Affairs Division 301
XX - PLANNING, DEVELOPMENT AND SPECIAL INITIATIVES,
MINISTRY OF -
121 Development Expenditure of Planning, Development 305
and Special Initiatives Division
XXI - RELIGIOUS AFFAIRS AND INTER-FAITH HARMONY,
MINISTRY OF -
122 Religious Affairs and Inter-Faith Harmony Division 309
XXII - SCIENCE AND TECHNOLOGY, MINISTRY OF -
123 Development Expenditure of Science and 313
Technology Division
---. STATES AND FRONTIER REGIONS, MINISTRY OF -
---. Development Expenditure of States and Frontier Regions 317
XXIII - WATER RESOURCES, MINISTRY OF -
124 Development Expenditure of Water Resources Division 321
B - DEVELOPMENT EXPENDITURE ON CAPITAL ACCOUNT :
I - CABINET SECRETARIAT -
125 Capital Outlay on Development of Atomic Energy 327
--- Capital Outlay on Development of Pakistan Nuclear 328
Regulatory Authority
(x)Page 15
II - COMMUNICATIONS, MINISTRY OF - Pages
126 External Development Loans and Advances of 331
Communications Division
III - ENERGY, MINISTRY OF -
127 Capital Outlay on Petroleum Division 335
128 External Development Loans and Advances of 336
Power Division
IV - FINANCE AND REVENUE, MINISTRY OF -
129 Capital Outlay on Federal Investments 339
130 Development Loans and Advances by 340
the Federal Government
131 External Development Loans and Advances by 341
the Federal Government
V - HOUSING AND WORKS, MINISTRY OF -
132 Capital Outlay on Civil Works 345
VI - INDUSTRIES AND PRODUCTION, MINISTRY OF -
133 Capital Outlay on Industrial Development 349
VII - MARITIME AFFAIRS, MINISTRY OF -
134 Capital Outlay on Maritime Affairs Division 353
VIII - RAILWAYS, MINISTRY OF -
135 Capital Outlay on Railways Division 357
IX - WATER RESOURCES, MINISTRY OF-
136 External Development Loans and Advances of 361
Water Resources Division
(xi)Page 16
PART II. APPROPRIATIONS CHARGED UPON THE Pages
FEDERAL CONSOLIDATED FUND :
I - CABINET SECRETARIAT -
--- Staff, Household and Allowances of the President (Public) 367
--- Staff, Household and Allowances of the President (Personal) 368
II - ECONOMIC AFFAIRS, MINISTRY OF-
--- Servicing of Foreign Debt 371
--- Foreign Loans Repayment 372
--- Repayment of Short Term Foreign Credits 373
III - FINANCE AND REVENUE, MINISTRY OF-
--- Audit 377
--- Servicing of Domestic Debt 378
--- Repayment of Domestic Debt 379
IV - LAW AND JUSTICE, MINISTRY OF -
--- Supreme Court 383
--- Islamabad High Court 384
--- Election 385
--- Federal Ombudsman Secretariat for Protection against 386
Harassment of Women at work Place
V - WAFAQI MOHTASIB SECRETARIAT -
--- Wafaqi Mohtasib 389
VI - FEDERAL TAX OMBUDSMAN SECRETARIAT -
--- Federal Tax Ombudsman 393
SCHEDULES -
--- Schedule - I 397-406
(xii)Page 17
PART I.- CURRENT EXPENDITURE (A) EXPENDITURE ON REVENUE ACCOUNT
Page 18
No text layer on this page, see the official PDF.
Page 19
SECTION ---
MINISTRY OF AVIATION
**********
2025-2026
Budget
Estimate
(Rupees in Thousand)
Demand Presented on behalf of the Ministry of
Aviation.
Current Expenditure on Revenue Account
---. Aviation Division
---. Airports Security Force
Total :Page 20
No text layer on this page, see the official PDF.
Page 21
NO. ---.- AVIATION DIVISION DEMANDS FOR GRANTS
DEMAND NO. ---
( FC21A17 )
AVIATION DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the AVIATION DIVISION.
Voted
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the Ministry of
Aviation .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
041 General Economic,Commercial & Labour 2,532,140 3,759,772 3,775,408
Affairs
045 Construction and Transport 314,430 724,913 335,788
054 Research & Development Environment 182,738
Total 3,029,308 4,484,685 4,111,196
OBJECT CLASSIFICATION
A01 Employees Related Expenses 2,094,970 2,693,899 2,341,609
A011 Pay 1,098,898 1,192,087 1,101,420
A011-1 Pay of Officers (340,264) (380,586) (345,797)
A011-2 Pay of Other Staff (758,634) (811,501) (755,623)
A012 Allowances 996,072 1,501,812 1,240,189
A012-1 Regular Allowances (928,359) (1,416,887) (1,155,438)
A012-2 Other Allowances (Excluding TA) (67,713) (84,925) (84,751)
A03 Operating Expenses 703,675 762,898 710,093
A04 Employees Retirement Benefits 83,109 66,056 64,739
A05 Grants, Subsidies and Write off Loans 59,818 33,620 37,546
A09 Physical Assets 6,839 1,200 58,651
A13 Repairs and Maintenance 80,897 927,012 898,558
Total 3,029,308 4,484,685 4,111,196Page 22
NO. ---.- AIRPORTS SECURITY FORCE DEMANDS FOR GRANTS
DEMAND NO. ---
( FC21A18 )
AIRPORTS SECURITY FORCE
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the AIRPORTS SECURITY FORCE.
Voted
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the Ministry of
Aviation .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
032 Police 12,876,409 14,383,411 14,383,411
Total 12,876,409 14,383,411 14,383,411
OBJECT CLASSIFICATION
A01 Employees Related Expenses 10,934,313 12,478,430 12,478,430
A011 Pay 5,525,411 5,653,848 5,639,063
A011-1 Pay of Officers (991,981) (1,063,989) (1,049,204)
A011-2 Pay of Other Staff (4,533,430) (4,589,859) (4,589,859)
A012 Allowances 5,408,902 6,824,582 6,839,367
A012-1 Regular Allowances (5,163,640) (6,539,736) (6,507,971)
A012-2 Other Allowances (Excluding TA) (245,262) (284,846) (331,396)
A03 Operating Expenses 1,422,747 1,342,990 1,393,418
A04 Employees Retirement Benefits 135,477 135,500 137,081
A05 Grants, Subsidies and Write off Loans 81,949 82,000 82,000
A06 Transfers 8,799 7,200 8,836
A09 Physical Assets 173,276 209,285 172,250
A13 Repairs and Maintenance 119,848 128,006 111,396
Total 12,876,409 14,383,411 14,383,411Page 23
SECTION I
CABINET SECRETARIAT
**********
2025-2026
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Cabinet Secretariat.
Current Expenditure on Revenue Account.
1 Cabinet 688,727
2 Cabinet Division 4,215,971
3 Emergency Relief and Repatriation 2,926,814
---. Intelligence Bureau
4 Atomic Energy 20,082,086
5 Pakistan Nuclear Regulatory Authority 2,256,988
6 Naya Pakistan Housing Development Authority 1,587,567
7 Prime Minister's Office (Internal) 857,721
8 Prime Minister's Office (Public) 896,542
9 National Disaster Management Authority 908,293
10 Board of Investment 806,183
11 Prime Minister's Inspection Commission 153,039
12 Special Technology Zone Authority 783,185
13 National Anti-Money Laundering and Counter
Financing of Terrorism Authority 200,000
14 Cannabis Control and Regulatory Authority 200,000
15 Establishment Division 9,814,828
16 Federal Public Service Commission 1,376,533
17 National School of Public Policy 3,391,048
18 Civil Services Academy 2,000,283
19 National Security Division 240,618
20 Council of Common Interest (Secretariat) 112,937
21 Special Investment Facilitation Council Division 340,000
22 Intelligence Bureau Division 19,120,993
Total : 72,960,356Page 24
No text layer on this page, see the official PDF.
Page 25
NO. 001.- CABINET DEMANDS FOR GRANTS
DEMAND NO. 001
( FC21C01 )
CABINET
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the CABINET.
Voted 688,727
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 182,097 351,895 351,895 688,727
Fiscal Affairs, External Affairs
Total 182,097 351,895 351,895 688,727
OBJECT CLASSIFICATION
A01 Employees Related Expenses 58,462 223,249 223,249 553,810
A011 Pay 37,685 141,500 141,500 466,115
A011-1 Pay of Officers (37,685) (141,500) (141,500) (466,115)
A012 Allowances 20,777 81,749 81,749 87,695
A012-1 Regular Allowances (20,322) (74,418) (74,418) (79,385)
A012-2 Other Allowances (Excluding TA) (455) (7,331) (7,331) (8,310)
A03 Operating Expenses 123,635 128,600 128,600 134,867
A13 Repairs and Maintenance 46 46 50
Total 182,097 351,895 351,895 688,727Page 26
NO. 002.- CABINET DIVISION DEMANDS FOR GRANTS
DEMAND NO. 002
( FC21C02 )
CABINET DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the CABINET DIVISION.
Voted 4,215,971
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 1,842,677 2,833,522 2,812,890 3,333,965
Fiscal Affairs, External Affairs
031 Law Courts 5 6
044 Mining and Manufacturing 41,752 40,000 37,693 47,000
046 Communications 193,793 193,877 211,406 350,000
047 Other Industries 308,958 124,000 105,500 224,000
095 Subsidiary Services to Education 158,039 143,000 166,918 261,000
Total 2,545,219 3,334,404 3,334,407 4,215,971
OBJECT CLASSIFICATION
A01 Employees Related Expenses 1,592,830 1,932,970 1,605,807 2,446,217
A011 Pay 625,908 884,658 744,219 942,803
A011-1 Pay of Officers (330,169) (471,757) (427,181) (515,136)
A011-2 Pay of Other Staff (295,739) (412,901) (317,038) (427,667)
A012 Allowances 966,922 1,048,312 861,588 1,503,414
A012-1 Regular Allowances (641,211) (908,474) (736,793) (1,259,264)
A012-2 Other Allowances (Excluding TA) (325,711) (139,838) (124,795) (244,150)
A03 Operating Expenses 709,439 1,087,099 867,721 911,259
A04 Employees Retirement Benefits 40,357 49,200 39,785 55,200
A05 Grants, Subsidies and Write off Loans 36,813 52,710 31,872 68,000
A09 Physical Assets 6,437 102,963 508,690 382,278
A13 Repairs and Maintenance 159,343 109,462 280,532 353,017
Total 2,545,219 3,334,404 3,334,407 4,215,971Page 27
NO. 003.- EMERGENCY RELIEF AND REPATRIATION DEMANDS FOR GRANTS
DEMAND NO. 003
( FC21E01 )
EMERGENCY RELIEF AND REPATRIATION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 for EMERGENCY RELIEF AND
REPATRIATION.
Voted 2,926,814
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
107 Administration 959,293 889,342 889,342 2,926,814
Total 959,293 889,342 889,342 2,926,814
OBJECT CLASSIFICATION
A01 Employees Related Expenses 135,649 141,400 141,400 142,410
A012 Allowances 135,649 141,400 141,400 142,410
A012-1 Regular Allowances
A012-2 Other Allowances (Excluding TA) (135,649) (141,400) (141,400) (142,410)
A03 Operating Expenses 472,139 301,860 301,860 2,344,655
A09 Physical Assets 500 500 500
A13 Repairs and Maintenance 351,505 445,582 445,582 439,249
Total 959,293 889,342 889,342 2,926,814Page 28
NO. ---.- INTELLIGENCE BUREAU DEMANDS FOR GRANTS
DEMAND NO. ---
( FC21B03 )
INTELLIGENCE BUREAU
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 for INTELLIGENCE BUREAU.
Voted
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 11,731,555 18,324,914 18,824,914
Fiscal Affairs, External Affairs
Total 11,731,555 18,324,914 18,824,914
OBJECT CLASSIFICATION
A01 Employees Related Expenses 8,148,828 11,115,403 10,480,403
A012 Allowances 8,148,828 11,115,403 10,480,403
A012-1 Regular Allowances (8,148,828) (11,115,403) (10,480,403)
A03 Operating Expenses 3,582,727 7,209,511 8,344,511
Total 11,731,555 18,324,914 18,824,914Page 29
NO. 004.- ATOMIC ENERGY DEMANDS FOR GRANTS
DEMAND NO. 004
( FC21A01 )
ATOMIC ENERGY
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the ATOMIC ENERGY.
Voted 20,082,086
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
017 Research and Development General Public 21,495,053 19,266,440 19,266,440 20,082,086
Services
Total 21,495,053 19,266,440 19,266,440 20,082,086
OBJECT CLASSIFICATION
A01 Employees Related Expenses 19,188,860 14,124,833 14,124,833 14,689,826
A011 Pay 6,950,000 6,950,000 6,950,000 6,955,000
A011-1 Pay of Officers (3,127,500) (3,127,500) (3,127,500) (3,130,000)
A011-2 Pay of Other Staff (3,822,500) (3,822,500) (3,822,500) (3,825,000)
A012 Allowances 12,238,860 7,174,833 7,174,833 7,734,826
A012-1 Regular Allowances (5,521,334) (7,087,998) (7,087,998) (7,521,745)
A012-2 Other Allowances (Excluding TA) (6,717,526) (86,835) (86,835) (213,081)
A03 Operating Expenses 2,306,193 2,421,607 2,421,607 2,542,260
A04 Employees Retirement Benefits 2,720,000 2,720,000 2,850,000
Total 21,495,053 19,266,440 19,266,440 20,082,086Page 30
NO. 005.- PAKISTAN NUCLEAR REGULATORY AUTHORITY DEMANDS FOR GRANTS
DEMAND NO. 005
( FC21P33 )
PAKISTAN NUCLEAR REGULATORY AUTHORITY
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the PAKISTAN NUCLEAR REGULATORY AUTHORITY.
Voted 2,256,988
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
017 Research and Development General Public 1,828,524 1,861,659 1,861,659 2,256,988
Services
Total 1,828,524 1,861,659 1,861,659 2,256,988
OBJECT CLASSIFICATION
A01 Employees Related Expenses 1,736,394 1,762,942 1,762,942 1,833,459
A011 Pay 831,000 830,000 830,000 848,000
A011-1 Pay of Officers (535,000) (535,000) (535,000) (550,000)
A011-2 Pay of Other Staff (296,000) (295,000) (295,000) (298,000)
A012 Allowances 905,394 932,942 932,942 985,459
A012-1 Regular Allowances (729,579) (834,942) (834,942) (952,888)
A012-2 Other Allowances (Excluding TA) (175,815) (98,000) (98,000) (32,571)
A03 Operating Expenses 92,130 98,717 98,717 207,937
A04 Employees Retirement Benefits 215,592
Total 1,828,524 1,861,659 1,861,659 2,256,988Page 31
NO. 006.- NAYA PAKISTAN HOUSING DEVELOPMENT AUTHORITY DEMANDS FOR GRANTS
DEMAND NO. 006
( FC21N22 )
NAYA PAKISTAN HOUSING DEVELOPMENT AUTHORITY
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the NAYA PAKISTAN HOUSING DEVELOPMENT AUTHORITY.
Voted 1,587,567
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
061 Housing Development 536,214 1,564,215 433,631 1,587,567
Total 536,214 1,564,215 433,631 1,587,567
OBJECT CLASSIFICATION
A01 Employees Related Expenses 417,290 474,053 350,909 493,012
A011 Pay 82,512 98,900 80,129 112,000
A011-1 Pay of Officers (50,500) (60,300) (48,617) (65,000)
A011-2 Pay of Other Staff (32,012) (38,600) (31,512) (47,000)
A012 Allowances 334,778 375,153 270,780 381,012
A012-1 Regular Allowances (303,169) (340,580) (249,063) (351,012)
A012-2 Other Allowances (Excluding TA) (31,609) (34,573) (21,717) (30,000)
A03 Operating Expenses 84,124 90,162 82,722 94,555
A05 Grants, Subsidies and Write off Loans 34,800 1,000,000 1,000,000
Total 536,214 1,564,215 433,631 1,587,567Page 32
NO. 007.- PRIME MINISTER'S OFFICE (INTERNAL) DEMANDS FOR GRANTS
DEMAND NO. 007
( FC21P32 )
PRIME MINISTER'S OFFICE (INTERNAL)
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the PRIME MINISTER'S OFFICE (INTERNAL).
Voted 857,721
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 660,302 793,742 733,196 857,721
Fiscal Affairs, External Affairs
Total 660,302 793,742 733,196 857,721
OBJECT CLASSIFICATION
A01 Employees Related Expenses 467,786 538,790 478,244 560,341
A011 Pay 154,745 183,615 160,627 182,878
A011-1 Pay of Officers (42,990) (48,937) (43,156) (48,334)
A011-2 Pay of Other Staff (111,755) (134,678) (117,471) (134,544)
A012 Allowances 313,041 355,175 317,617 377,463
A012-1 Regular Allowances (168,586) (256,604) (205,389) (269,978)
A012-2 Other Allowances (Excluding TA) (144,455) (98,571) (112,228) (107,485)
A03 Operating Expenses 172,086 210,030 215,270 256,641
A04 Employees Retirement Benefits 8,616 10,902 11,880 10,145
A05 Grants, Subsidies and Write off Loans 3,500 8,800 9,700
A09 Physical Assets 2,736 3,400 820 675
A13 Repairs and Maintenance 9,078 27,120 18,182 20,219
Total 660,302 793,742 733,196 857,721Page 33
NO. 008.- PRIME MINISTER'S OFFICE (PUBLIC) DEMANDS FOR GRANTS
DEMAND NO. 008
( FC21P34 )
PRIME MINISTER'S OFFICE (PUBLIC)
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the PRIME MINISTER'S OFFICE (PUBLIC).
Voted 896,542
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 674,344 860,520 720,647 896,542
Fiscal Affairs, External Affairs
Total 674,344 860,520 720,647 896,542
OBJECT CLASSIFICATION
A01 Employees Related Expenses 567,752 677,520 567,162 704,621
A011 Pay 181,116 234,200 206,847 259,200
A011-1 Pay of Officers (116,586) (162,200) (144,799) (185,200)
A011-2 Pay of Other Staff (64,530) (72,000) (62,048) (74,000)
A012 Allowances 386,636 443,320 360,315 445,421
A012-1 Regular Allowances (222,025) (354,820) (271,885) (368,021)
A012-2 Other Allowances (Excluding TA) (164,611) (88,500) (88,430) (77,400)
A03 Operating Expenses 89,545 133,600 127,412 151,050
A04 Employees Retirement Benefits 11,616 21,000 10,777 11,471
A05 Grants, Subsidies and Write off Loans 148 21,200 7,366 21,200
A13 Repairs and Maintenance 5,283 7,200 7,930 8,200
Total 674,344 860,520 720,647 896,542Page 34
NO. 009.- NATIONAL DISASTER MANAGEMENT AUTHORITY DEMANDS FOR GRANTS
DEMAND NO. 009
( FC21N19 )
NATIONAL DISASTER MANAGEMENT AUTHORITY
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the NATIONAL DISASTER MANAGEMENT AUTHORITY.
Voted 908,293
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 275,291
Fiscal Affairs, External Affairs
107 Administration 422,322 822,979 822,979 908,293
Total 697,613 822,979 822,979 908,293
OBJECT CLASSIFICATION
A01 Employees Related Expenses 467,123 549,160 599,160 621,126
A011 Pay 118,270 167,434 241,434 171,039
A011-1 Pay of Officers (62,413) (88,838) (142,438) (90,548)
A011-2 Pay of Other Staff (55,857) (78,596) (98,996) (80,491)
A012 Allowances 348,853 381,726 357,726 450,087
A012-1 Regular Allowances (217,391) (241,734) (241,734) (282,730)
A012-2 Other Allowances (Excluding TA) (131,462) (139,992) (115,992) (167,357)
A03 Operating Expenses 230,490 273,819 223,819 287,167
Total 697,613 822,979 822,979 908,293Page 35
NO. 010.- BOARD OF INVESTMENT DEMANDS FOR GRANTS
DEMAND NO. 010
( FC21P23 )
BOARD OF INVESTMENT
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the BOARD OF INVESTMENT.
Voted 806,183
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
044 Mining and Manufacturing 672,355 1,271,635 858,603 806,183
Total 672,355 1,271,635 858,603 806,183
OBJECT CLASSIFICATION
A01 Employees Related Expenses 355,832 350,581 370,622 364,603
A011 Pay 157,498 149,445 147,984 148,750
A011-1 Pay of Officers (99,876) (86,882) (92,626) (92,647)
A011-2 Pay of Other Staff (57,622) (62,563) (55,358) (56,103)
A012 Allowances 198,334 201,136 222,638 215,853
A012-1 Regular Allowances (184,523) (188,214) (204,938) (198,798)
A012-2 Other Allowances (Excluding TA) (13,811) (12,922) (17,700) (17,055)
A03 Operating Expenses 147,186 761,754 327,203 416,380
A04 Employees Retirement Benefits 13,815 7,960 10,440 8,100
A05 Grants, Subsidies and Write off Loans 800
A09 Physical Assets 110,598 96,160 126,244 5,650
A13 Repairs and Maintenance 44,924 55,180 23,294 11,450
Total 672,355 1,271,635 858,603 806,183Page 36
NO. 011.- PRIME MINISTER'S INSPECTION COMMISSION DEMANDS FOR GRANTS
DEMAND NO. 011
( FC21F02 )
PRIME MINISTER'S INSPECTION COMMISSION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the PRIME MINISTER'S INSPECTION COMMISSION.
Voted 153,039
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 122,597 146,904 146,907 153,039
Fiscal Affairs, External Affairs
Total 122,597 146,904 146,907 153,039
OBJECT CLASSIFICATION
A01 Employees Related Expenses 95,260 117,304 117,554 121,996
A011 Pay 46,573 51,626 51,626 57,653
A011-1 Pay of Officers (39,229) (39,561) (39,561) (45,911)
A011-2 Pay of Other Staff (7,344) (12,065) (12,065) (11,742)
A012 Allowances 48,687 65,678 65,928 64,343
A012-1 Regular Allowances (39,866) (58,668) (58,615) (55,933)
A012-2 Other Allowances (Excluding TA) (8,821) (7,010) (7,313) (8,410)
A03 Operating Expenses 25,336 24,175 18,756 25,717
A04 Employees Retirement Benefits 15 3,575 3,565 3,679
A05 Grants, Subsidies and Write off Loans 60 13 60
A09 Physical Assets 50 590 6,733 60
A13 Repairs and Maintenance 1,936 1,200 286 1,527
Total 122,597 146,904 146,907 153,039Page 37
NO. 012.- SPECIAL TECHNOLOGY ZONE AUTHORITY DEMANDS FOR GRANTS
DEMAND NO. 012
( FC21S40 )
SPECIAL TECHNOLOGY ZONE AUTHORITY
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the SPECIAL TECHNOLOGY ZONE AUTHORITY.
Voted 783,185
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
048 Research & Development Economic Affairs 684,061 750,301 713,301 783,185
Total 684,061 750,301 713,301 783,185
OBJECT CLASSIFICATION
A01 Employees Related Expenses 357,835 422,009 392,009 438,889
A011 Pay 239,826 250,634 267,734 285,573
A011-1 Pay of Officers (224,734) (228,077) (247,977) (259,871)
A011-2 Pay of Other Staff (15,092) (22,557) (19,757) (25,702)
A012 Allowances 118,009 171,375 124,275 153,316
A012-1 Regular Allowances (53,999) (118,438) (78,338) (95,647)
A012-2 Other Allowances (Excluding TA) (64,010) (52,937) (45,937) (57,669)
A03 Operating Expenses 326,226 328,292 321,292 344,296
Total 684,061 750,301 713,301 783,185Page 38
NO. 013.- NATIONAL ANTI-MONEY LAUNDERING & COUNTER FINANCING OF DEMANDS FOR GRANTS
TERRORISM AUTHORITY
DEMAND NO. 013
( FC21N28 )
NATIONAL ANTI-MONEY LAUNDERING & COUNTER FINANCING OF TERRORISM AUTHORITY
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the NATIONAL ANTI-MONEY LAUNDERING & COUNTER FINANCING OF TERRORISM AUTHORITY.
Voted 200,000
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 200,000
Fiscal Affairs, External Affairs
Total 200,000
OBJECT CLASSIFICATION
A01 Employees Related Expenses 100,000
A011 Pay 85,000
A011-1 Pay of Officers (75,000)
A011-2 Pay of Other Staff (10,000)
A012 Allowances 15,000
A012-1 Regular Allowances (10,000)
A012-2 Other Allowances (Excluding TA) (5,000)
A03 Operating Expenses 100,000
Total 200,000Page 39
NO. 014.- CANNABIS CONTROL & REGULATORY AUTHORITY DEMANDS FOR GRANTS
DEMAND NO. 014
( FC21C20 )
CANNABIS CONTROL & REGULATORY AUTHORITY
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the CANNABIS CONTROL & REGULATORY AUTHORITY.
Voted 200,000
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 200,000
Fiscal Affairs, External Affairs
Total 200,000
OBJECT CLASSIFICATION
A01 Employees Related Expenses 100,000
A011 Pay 95,000
A011-1 Pay of Officers (60,000)
A011-2 Pay of Other Staff (35,000)
A012 Allowances 5,000
A012-1 Regular Allowances
A012-2 Other Allowances (Excluding TA) (5,000)
A03 Operating Expenses 100,000
Total 200,000Page 40
NO. 015.- ESTABLISHMENT DIVISION DEMANDS FOR GRANTS
DEMAND NO. 015
( FC21E02 )
ESTABLISHMENT DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the ESTABLISHMENT DIVISION.
Voted 9,814,828
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
015 General Services 5,884,599 7,832,774 7,676,360 7,687,621
019 General Public Service Not Elsewhere Defined 972,358 1,211,500 1,221,500 1,374,397
044 Mining and Manufacturing 74,293 77,975 82,901 98,377
082 Cultural Services 147,247 124,818 128,449 132,517
095 Subsidiary Services to Education 8,300 8,651 9,445 10,165
097 Education Affairs,Services not Elsewhere 129,165 148,887 143,073 177,232
Classified
107 Administration 253,140 264,669 261,134 334,519
Total 7,469,102 9,669,274 9,522,862 9,814,828
OBJECT CLASSIFICATION
A01 Employees Related Expenses 2,393,500 2,567,819 3,004,970 2,415,928
A011 Pay 1,442,468 1,211,117 1,454,655 1,008,488
A011-1 Pay of Officers (1,045,412) (765,108) (1,015,276) (630,666)
A011-2 Pay of Other Staff (397,056) (446,009) (439,379) (377,822)
A012 Allowances 951,032 1,356,702 1,550,315 1,407,440
A012-1 Regular Allowances (841,882) (1,087,227) (1,287,979) (1,100,876)
A012-2 Other Allowances (Excluding TA) (109,150) (269,475) (262,336) (306,564)
A02 Project Pre-Investment Analysis 100 60 100
A03 Operating Expenses 960,290 1,276,286 1,235,681 1,358,980
A04 Employees Retirement Benefits 107,165 189,860 88,807 194,085
A05 Grants, Subsidies and Write off Loans 83,059 1,347,442 950,248 1,295,320
A06 Transfers 3,821,760 4,059,798 4,049,225 4,229,124
A09 Physical Assets 11,244 64,623 56,882 57,450
A13 Repairs and Maintenance 92,084 163,346 136,989 263,841
Total 7,469,102 9,669,274 9,522,862 9,814,828Page 41
NO. 016.- FEDERAL PUBLIC SERVICE COMMISSION DEMANDS FOR GRANTS
DEMAND NO. 016
( FC21F01 )
FEDERAL PUBLIC SERVICE COMMISSION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the FEDERAL PUBLIC SERVICE COMMISSION.
Voted 1,376,533
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 1,186,430 1,338,443 1,316,003 1,376,533
Fiscal Affairs, External Affairs
Total 1,186,430 1,338,443 1,316,003 1,376,533
OBJECT CLASSIFICATION
A01 Employees Related Expenses 679,247 791,978 769,726 803,552
A011 Pay 361,031 349,681 354,124 371,334
A011-1 Pay of Officers (215,439) (210,809) (213,149) (228,691)
A011-2 Pay of Other Staff (145,592) (138,872) (140,975) (142,643)
A012 Allowances 318,216 442,297 415,602 432,218
A012-1 Regular Allowances (279,245) (400,103) (367,104) (366,639)
A012-2 Other Allowances (Excluding TA) (38,971) (42,194) (48,498) (65,579)
A03 Operating Expenses 471,204 505,310 450,787 486,934
A04 Employees Retirement Benefits 21,079 18,400 22,565 22,500
A05 Grants, Subsidies and Write off Loans 548 3,000 3,090 7,300
A09 Physical Assets 3,251 51,944
A13 Repairs and Maintenance 14,352 16,504 17,891 56,247
Total 1,186,430 1,338,443 1,316,003 1,376,533Page 42
NO. 017.- NATIONAL SCHOOL OF PUBLIC POLICY DEMANDS FOR GRANTS
DEMAND NO. 017
( FC21N18 )
NATIONAL SCHOOL OF PUBLIC POLICY
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the NATIONAL SCHOOL OF PUBLIC POLICY.
Voted 3,391,048
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
019 General Public Service Not Elsewhere Defined 2,364,916 3,368,514 3,067,514 3,391,048
Total 2,364,916 3,368,514 3,067,514 3,391,048
OBJECT CLASSIFICATION
A01 Employees Related Expenses 1,761,782 1,947,428 1,738,708 1,850,685
A011 Pay 683,239 617,801 612,386 656,173
A011-1 Pay of Officers (452,822) (388,001) (381,447) (419,373)
A011-2 Pay of Other Staff (230,417) (229,800) (230,939) (236,800)
A012 Allowances 1,078,543 1,329,627 1,126,322 1,194,512
A012-1 Regular Allowances (615,748) (903,790) (693,205) (763,733)
A012-2 Other Allowances (Excluding TA) (462,795) (425,837) (433,117) (430,779)
A03 Operating Expenses 603,134 1,421,086 1,328,806 1,540,363
Total 2,364,916 3,368,514 3,067,514 3,391,048Page 43
NO. 018.- CIVIL SERVICES ACADEMY DEMANDS FOR GRANTS
DEMAND NO. 018
( FC21C52 )
CIVIL SERVICES ACADEMY
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the CIVIL SERVICES ACADEMY.
Voted 2,000,283
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
019 General Public Service Not Elsewhere Defined 1,202,530 1,725,243 1,575,242 2,000,283
Total 1,202,530 1,725,243 1,575,242 2,000,283
OBJECT CLASSIFICATION
A01 Employees Related Expenses 734,930 1,036,050 886,049 1,077,492
A011 Pay 387,888 500,219 464,219 515,000
A011-1 Pay of Officers (273,488) (375,000) (350,000) (402,000)
A011-2 Pay of Other Staff (114,400) (125,219) (114,219) (113,000)
A012 Allowances 347,042 535,831 421,830 562,492
A012-1 Regular Allowances (252,220) (432,160) (313,159) (405,082)
A012-2 Other Allowances (Excluding TA) (94,822) (103,671) (108,671) (157,410)
A03 Operating Expenses 467,600 689,193 689,193 922,791
Total 1,202,530 1,725,243 1,575,242 2,000,283Page 44
NO. 019.- NATIONAL SECURITY DIVISION DEMANDS FOR GRANTS
DEMAND NO. 019
( FC21N15 )
NATIONAL SECURITY DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the NATIONAL SECURITY DIVISION.
Voted 240,618
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 159,563 230,559 135,427 240,618
Fiscal Affairs, External Affairs
Total 159,563 230,559 135,427 240,618
OBJECT CLASSIFICATION
A01 Employees Related Expenses 121,979 134,865 113,729 140,259
A011 Pay 60,885 54,420 49,284 55,950
A011-1 Pay of Officers (53,262) (45,520) (41,897) (46,050)
A011-2 Pay of Other Staff (7,623) (8,900) (7,387) (9,900)
A012 Allowances 61,094 80,445 64,445 84,309
A012-1 Regular Allowances (56,317) (73,211) (56,445) (76,575)
A012-2 Other Allowances (Excluding TA) (4,777) (7,234) (8,000) (7,734)
A03 Operating Expenses 26,323 76,455 14,875 89,859
A04 Employees Retirement Benefits 10,567 17,039 6,183 7,050
A09 Physical Assets 500 500
A13 Repairs and Maintenance 694 1,700 640 2,950
Total 159,563 230,559 135,427 240,618Page 45
NO. 020.- COUNCIL OF COMMON INTEREST (SECRETARIAT) DEMANDS FOR GRANTS
DEMAND NO. 020
( FC21C71 )
COUNCIL OF COMMON INTEREST (SECRETARIAT)
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the COUNCIL OF COMMON INTEREST (SECRETARIAT).
Voted 112,937
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 63,524 103,489 93,214 112,937
Fiscal Affairs, External Affairs
Total 63,524 103,489 93,214 112,937
OBJECT CLASSIFICATION
A01 Employees Related Expenses 43,441 68,128 58,212 70,853
A011 Pay 16,665 21,177 18,450 22,911
A011-1 Pay of Officers (11,767) (17,973) (13,292) (19,445)
A011-2 Pay of Other Staff (4,898) (3,204) (5,158) (3,466)
A012 Allowances 26,776 46,951 39,762 47,942
A012-1 Regular Allowances (23,343) (40,451) (33,754) (40,906)
A012-2 Other Allowances (Excluding TA) (3,433) (6,500) (6,008) (7,036)
A03 Operating Expenses 16,712 29,695 26,381 36,024
A04 Employees Retirement Benefits 2,850 2,767 1,950
A05 Grants, Subsidies and Write off Loans 150 550
A09 Physical Assets 1,184 550 2,920 655
A13 Repairs and Maintenance 2,187 2,116 2,934 2,905
Total 63,524 103,489 93,214 112,937Page 46
NO. 021.- SPECIAL INVESTMENT FACILITATION COUNCIL DIVISION (SIFCD) DEMANDS FOR GRANTS
DEMAND NO. 021
( FC21S10 )
SPECIAL INVESTMENT FACILITATION COUNCIL DIVISION (SIFCD)
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 for SPECIAL INVESTMENT FACILITATION
COUNCIL DIVISION (SIFCD).
Voted 340,000
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
041 General Economic,Commercial & Labour 340,000
Affairs
Total 340,000
OBJECT CLASSIFICATION
A03 Operating Expenses 123,800
A09 Physical Assets 159,500
A13 Repairs and Maintenance 56,700
Total 340,000Page 47
NO. 022.- INTELLIGENCE BUREAU DIVISION DEMANDS FOR GRANTS
DEMAND NO. 022
( FC21B40 )
INTELLIGENCE BUREAU DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 for INTELLIGENCE BUREAU DIVISION.
Voted 19,120,993
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
019 General Public Service Not Elsewhere Defined 19,120,993
Total 19,120,993
OBJECT CLASSIFICATION
A01 Employees Related Expenses 11,560,019
A012 Allowances 11,560,019
A012-1 Regular Allowances (11,560,019)
A03 Operating Expenses 7,560,974
Total 19,120,993Page 48
No text layer on this page, see the official PDF.
Page 49
SECTION II
MINISTRY OF CLIMATE CHANGE AND
ENVIRONMENTAL COORDINATION
**********
2025-2026
Budget
Estimate
(Rupees in Thousand)
Demands presented on behalf of the
Ministry of Climate Change and Environmental Coordination
Current Expenditure on Revenue Account.
23 Climate Change and Environmental
Coordination Division 1,068,432
Total : 1,068,432Page 50
No text layer on this page, see the official PDF.
Page 51
NO. 023.- CLIMATE CHANGE AND ENVIROMENTAL COORDINATION DIVISION DEMANDS FOR GRANTS
DEMAND NO. 023
( FC21N09 )
CLIMATE CHANGE AND ENVIROMENTAL COORDINATION DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the CLIMATE CHANGE AND ENVIROMENTAL COORDINATION DIVISION.
Voted 1,068,432
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
CLIMATE CHANGE AND ENVIROMENTAL COORDINATION .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
017 Research and Development General Public 44,690 48,070 56,387 55,385
Services
055 Administration of Environment Protection 709,616 962,196 967,355 1,013,047
Total 754,306 1,010,266 1,023,742 1,068,432
OBJECT CLASSIFICATION
A01 Employees Related Expenses 452,781 632,524 584,395 672,276
A011 Pay 206,185 280,596 276,674 293,111
A011-1 Pay of Officers (122,796) (169,039) (178,056) (200,280)
A011-2 Pay of Other Staff (83,389) (111,557) (98,618) (92,831)
A012 Allowances 246,596 351,928 307,721 379,165
A012-1 Regular Allowances (223,259) (321,256) (277,930) (341,649)
A012-2 Other Allowances (Excluding TA) (23,337) (30,672) (29,791) (37,516)
A02 Project Pre-Investment Analysis 36 400 550
A03 Operating Expenses 259,511 338,222 360,498 358,803
A04 Employees Retirement Benefits 5,502 9,842 12,489 10,070
A05 Grants, Subsidies and Write off Loans 1,200 6,200 3,200
A06 Transfers 102
A09 Physical Assets 2,036 1,270 36,143 1,850
A13 Repairs and Maintenance 34,440 26,808 24,017 21,581
Total 754,306 1,010,266 1,023,742 1,068,432Page 52
No text layer on this page, see the official PDF.
Page 53
SECTION III
MINISTRY OF COMMERCE
**********
2025-2026
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Ministry of Commerce
Current Expenditure on Revenue Account.
24 Commerce Division 26,948,574
Total : 26,948,574Page 54
No text layer on this page, see the official PDF.
Page 55
NO. 024.- COMMERCE DIVISION DEMANDS FOR GRANTS
DEMAND NO. 024
( FC21M01 )
COMMERCE DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the COMMERCE DIVISION.
Voted 26,948,574
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
COMMERCE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
014 Transfers 10,000,000 10,000,000 15,000,000
041 General Economic,Commercial & Labour 8,209,001 10,435,465 10,193,105 11,878,574
Affairs
042 Agriculture,Food,Irrigation,Forestry and Fishing 6,000,000
047 Other Industries 85,190 95,000 100,480 70,000
Total 14,294,191 20,530,465 20,293,585 26,948,574
OBJECT CLASSIFICATION
A01 Employees Related Expenses 4,027,206 5,048,293 4,769,959 6,014,240
A011 Pay 1,622,266 1,874,937 1,980,722 2,492,102
A011-1 Pay of Officers (633,367) (765,745) (749,810) (921,265)
A011-2 Pay of Other Staff (988,899) (1,109,192) (1,230,912) (1,570,837)
A012 Allowances 2,404,940 3,173,356 2,789,237 3,522,138
A012-1 Regular Allowances (1,874,873) (2,708,588) (2,241,413) (2,949,604)
A012-2 Other Allowances (Excluding TA) (530,067) (464,768) (547,824) (572,534)
A02 Project Pre-Investment Analysis 100 1,000
A03 Operating Expenses 4,119,885 5,304,041 5,277,792 5,726,391
A04 Employees Retirement Benefits 30,474 30,635 73,879 23,928
A05 Grants, Subsidies and Write off Loans 6,010,350 10,012,551 10,009,751 15,009,792
A06 Transfers 50 1
A09 Physical Assets 8,603 29,161 50,195 49,381
A12 Civil works 1,000 290 190 600
A13 Repairs and Maintenance 96,673 105,344 111,818 123,242
Total 14,294,191 20,530,465 20,293,585 26,948,574Page 56
No text layer on this page, see the official PDF.
Page 57
SECTION IV
MINISTRY OF COMMUNICATIONS
**********
2025-2026
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Ministry of Communications
Current Expenditure on Revenue Account.
25 Communications Division 313,680
26 Other Expenditure of Communications Division 34,754,772
27 Pakistan Post Office Department 24,453,581
Total : 59,522,033Page 58
No text layer on this page, see the official PDF.
Page 59
NO. 025.- COMMUNICATIONS DIVISION DEMANDS FOR GRANTS
DEMAND NO. 025
( FC21M02 )
COMMUNICATIONS DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the COMMUNICATIONS DIVISION.
Voted 313,680
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
COMMUNICATIONS .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
045 Construction and Transport 301,124 303,499 303,499 313,680
Total 301,124 303,499 303,499 313,680
OBJECT CLASSIFICATION
A01 Employees Related Expenses 215,144 199,559 200,149 232,654
A011 Pay 95,307 88,959 88,959 102,116
A011-1 Pay of Officers (56,019) (73,300) (73,300) (75,236)
A011-2 Pay of Other Staff (39,288) (15,659) (15,659) (26,880)
A012 Allowances 119,837 110,600 111,190 130,538
A012-1 Regular Allowances (107,051) (97,149) (97,149) (116,538)
A012-2 Other Allowances (Excluding TA) (12,786) (13,451) (14,041) (14,000)
A03 Operating Expenses 68,857 90,225 89,725 70,944
A04 Employees Retirement Benefits 11,056 6,600 6,300 4,807
A05 Grants, Subsidies and Write off Loans 1,350 2,205 1,615 1,705
A09 Physical Assets 398 398 110
A13 Repairs and Maintenance 4,717 4,512 5,312 3,460
Total 301,124 303,499 303,499 313,680Page 60
NO. 026.- OTHER EXPENDITURE OF COMMUNICATIONS DIVISION DEMANDS FOR GRANTS
DEMAND NO. 026
( FC21Y05 )
OTHER EXPENDITURE OF COMMUNICATIONS DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the OTHER EXPENDITURE OF COMMUNICATIONS DIVISION.
Voted 34,754,772
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
COMMUNICATIONS .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
045 Construction and Transport 27,795,013 33,520,955 32,828,321 34,505,505
046 Communications 125,463 193,374 133,507 249,267
Total 27,920,476 33,714,329 32,961,828 34,754,772
OBJECT CLASSIFICATION
A01 Employees Related Expenses 11,094,610 13,780,536 13,995,180 14,331,757
A011 Pay 4,103,257 4,311,812 4,150,700 4,639,180
A011-1 Pay of Officers (1,360,380) (1,414,383) (1,387,874) (1,576,471)
A011-2 Pay of Other Staff (2,742,877) (2,897,429) (2,762,826) (3,062,709)
A012 Allowances 6,991,353 9,468,724 9,844,480 9,692,577
A012-1 Regular Allowances (6,573,495) (9,031,052) (9,383,002) (9,197,149)
A012-2 Other Allowances (Excluding TA) (417,858) (437,672) (461,478) (495,428)
A02 Project Pre-Investment Analysis 110 1,000 600 1,500
A03 Operating Expenses 13,438,037 15,199,205 13,927,456 14,688,726
A04 Employees Retirement Benefits 54,259 38,060 45,332 45,757
A05 Grants, Subsidies and Write off Loans 2,098,778 4,131,457 3,113,051 4,501,695
A06 Transfers 63,022 38,650 50,707 51,440
A09 Physical Assets 663,018 8,060 1,281,275 510,782
A13 Repairs and Maintenance 508,642 517,361 548,227 623,115
Total 27,920,476 33,714,329 32,961,828 34,754,772Page 61
NO. 027.- PAKISTAN POST OFFICE DEPARTMENT DEMANDS FOR GRANTS
DEMAND NO. 027
( FC21P01 / FC24P01 )
PAKISTAN POST OFFICE DEPARTMENT
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the PAKISTAN POST OFFICE DEPARTMENT.
Total 24,453,581
(Charged) Rs. 5,000
(Voted) Rs. 24,448,581
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
COMMUNICATIONS .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
046 Communications 22,724,071 23,474,231 29,474,234 24,453,581
Total 22,724,071 23,474,231 29,474,234 24,453,581
(Charged) 10,000 5,000 5,000 5,000
(Voted) 22,714,071 23,469,231 29,469,234 24,448,581
____________________________________________________________
OBJECT CLASSIFICATION
A01 Employees Related Expenses 16,700,908 18,859,192 18,859,193 19,613,559
A011 Pay 8,914,868 9,296,917 9,296,917 9,230,794
A011-1 Pay of Officers (535,916) (553,752) (553,752) (553,381)
A011-2 Pay of Other Staff (8,378,952) (8,743,165) (8,743,165) (8,677,413)
A012 Allowances 7,786,040 9,562,275 9,562,276 10,382,765
A012-1 Regular Allowances (7,601,903) (9,357,975) (9,357,975) (10,147,365)
A012-2 Other Allowances (Excluding TA) (184,137) (204,300) (204,301) (235,400)
A03 Operating Expenses 4,685,751 3,598,055 3,620,164 3,684,544
A04 Employees Retirement Benefits 656,007 475,000 384,663 477,624
A05 Grants, Subsidies and Write off Loans 389,990 319,000 6,409,269 467,000
A06 Transfers 2,000 1,090 1,090 1,200
A07 Interest Payment 10,000 5,000 5,000 5,000
(Charged) 10,000 5,000 5,000 5,000
A09 Physical Assets 25,490
A10 Principal Repayments of Loans 20,000 10,000 10,000 10,000
A12 Civil works 4,945 5,000 4,000
A13 Repairs and Maintenance 228,980 201,894 184,855 190,654
Total 22,724,071 23,474,231 29,474,234 24,453,581
(Charged) 10,000 5,000 5,000 5,000
(Voted) 22,714,071 23,469,231 29,469,234 24,448,581
____________________________________________________________Page 62
No text layer on this page, see the official PDF.
Page 63
SECTION V
MINISTRY OF DEFENCE
**********
2025-2026
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Ministry of Defence.
Current Expenditure on Revenue Account.
28 Defence Division 13,892,136
29 Federal Government Educational Institutions
in Cantonments and Garrisons 15,908,116
30 Airports Security Force 17,375,415
31 Defence Services 2,550,000,000
Total : 2,597,175,667Page 64
No text layer on this page, see the official PDF.
Page 65
NO. 028.- DEFENCE DIVISION DEMANDS FOR GRANTS
DEMAND NO. 028
( FC21M03 )
DEFENCE DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the DEFENCE DIVISION.
Voted 13,892,136
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
DEFENCE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
014 Transfers 20,000,000
017 Research and Development General Public 2,160,952 2,178,603 2,325,620 2,436,000
Services
025 Defence Administration 9,312,284 5,686,301 7,339,285 6,857,213
041 General Economic,Commercial & Labour 3,938,925
Affairs
045 Construction and Transport 659,998
Total 31,473,236 7,864,904 9,664,905 13,892,136
OBJECT CLASSIFICATION
A01 Employees Related Expenses 3,548,767 4,105,301 4,106,875 7,071,167
A011 Pay 2,007,291 2,295,511 2,239,495 3,847,895
A011-1 Pay of Officers (554,903) (835,470) (819,880) (1,353,992)
A011-2 Pay of Other Staff (1,452,388) (1,460,041) (1,419,615) (2,493,903)
A012 Allowances 1,541,476 1,809,790 1,867,380 3,223,272
A012-1 Regular Allowances (1,490,344) (1,757,645) (1,809,851) (3,083,169)
A012-2 Other Allowances (Excluding TA) (51,132) (52,145) (57,529) (140,103)
A02 Project Pre-Investment Analysis 3,000 3,000
A03 Operating Expenses 1,481,336 1,861,331 2,009,341 3,436,070
A04 Employees Retirement Benefits 65,703 273,901 94,179 288,333
A05 Grants, Subsidies and Write off Loans 217,054 153,300 157,709 173,746
A06 Transfers 20,000,205 370 370
A08 Loans and Advances 5,000,000
A09 Physical Assets 663,516 730,000 2,539,934 701,000
A12 Civil works 400
A13 Repairs and Maintenance 496,255 737,701 756,867 2,218,450
Total 31,473,236 7,864,904 9,664,905 13,892,136Page 66
NO. 029.- FEDERAL GOVERNMENT EDUCATIONAL INSTITUTIONS IN DEMANDS FOR GRANTS
CANTONMENTS AND GARRISONS
DEMAND NO. 029
( FC21F18 )
FEDERAL GOVERNMENT EDUCATIONAL INSTITUTIONS IN CANTONMENTS AND GARRISONS
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the FEDERAL GOVERNMENT EDUCATIONAL INSTITUTIONS IN CANTONMENTS AND GARRISONS.
Voted 15,908,116
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
DEFENCE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
091 Pre & Primary Education Affairs &Service 1,252,724 1,251,203 1,415,471 1,474,121
092 Secondary Education Affairs and Services 8,017,509 7,090,069 7,995,522 8,109,323
093 Tertiary Education Affairs and Services 2,311,332 2,424,747 2,706,381 2,784,475
096 Administration 1,551,428 3,553,220 2,201,865 3,540,197
Total 13,132,993 14,319,239 14,319,239 15,908,116
OBJECT CLASSIFICATION
A01 Employees Related Expenses 11,679,958 12,478,354 12,478,354 12,977,488
A011 Pay 6,603,065 6,287,101 6,287,101 6,290,326
A011-1 Pay of Officers (4,800,327) (4,619,564) (4,619,564) (4,621,106)
A011-2 Pay of Other Staff (1,802,738) (1,667,537) (1,667,537) (1,669,220)
A012 Allowances 5,076,893 6,191,253 6,191,253 6,687,162
A012-1 Regular Allowances (4,931,954) (6,033,791) (6,033,791) (6,529,565)
A012-2 Other Allowances (Excluding TA) (144,939) (157,462) (157,462) (157,597)
A03 Operating Expenses 1,238,820 1,383,614 1,383,614 2,442,957
A04 Employees Retirement Benefits 10,645 9,663 9,663 10,063
A05 Grants, Subsidies and Write off Loans 95,962 125,000 125,000 125,000
A06 Transfers 22,608 22,608 22,608 22,608
A13 Repairs and Maintenance 85,000 300,000 300,000 330,000
Total 13,132,993 14,319,239 14,319,239 15,908,116Page 67
NO. 030.- AIRPORTS SECURITY FORCE DEMANDS FOR GRANTS
DEMAND NO. 030
( FC21A20 )
AIRPORTS SECURITY FORCE
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the AIRPORTS SECURITY FORCE.
Voted 17,375,415
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
DEFENCE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
032 Police 17,375,415
Total 17,375,415
OBJECT CLASSIFICATION
A01 Employees Related Expenses 14,977,567
A011 Pay 5,864,611
A011-1 Pay of Officers (1,088,091)
A011-2 Pay of Other Staff (4,776,520)
A012 Allowances 9,112,956
A012-1 Regular Allowances (8,750,960)
A012-2 Other Allowances (Excluding TA) (361,996)
A03 Operating Expenses 1,553,232
A04 Employees Retirement Benefits 176,500
A05 Grants, Subsidies and Write off Loans 88,700
A06 Transfers 9,700
A09 Physical Assets 413,385
A13 Repairs and Maintenance 156,331
Total 17,375,415Page 68
NO. 031.- DEFENCE SERVICES DEMANDS FOR GRANTS
DEMAND NO. 031
( FC21D02 )
DEFENCE SERVICES
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 for DEFENCE SERVICES.
Voted 2,550,000,000
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
DEFENCE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
021 Military Defence 1,863,174,824 2,122,000,000 2,181,496,499 2,550,000,000
Total 1,863,174,824 2,122,000,000 2,181,496,499 2,550,000,000
OBJECT CLASSIFICATION
A01 Employees Related Expenses 743,348,114 815,186,250 826,794,066 846,032,000
A012 Allowances 743,348,114 815,186,250 826,794,066 846,032,000
A012-1 Regular Allowances (743,348,114) (815,186,250) (826,794,066) (846,032,000)
A03 Operating Expenses 499,838,179 513,327,887 547,012,647 704,399,146
A09 Physical Assets 372,165,921 548,611,912 550,192,350 663,076,877
A12 Civil works 247,822,610 244,873,951 257,497,436 336,491,977
Total 1,863,174,824 2,122,000,000 2,181,496,499 2,550,000,000
_________________________________________________________________________________________________________
The above estimates do not include recoveries shown below which are adjusted in the accounts in reduction of
Expenditure:
021 Military Defence -4,329,221 -4,329,221 -20,588 -20,588
__________________________________________________
Total - Recoveries -4,329,221 -4,329,221 -20,588 -20,588
__________________________________________________Page 69
SECTION VI
MINISTRY OF DEFENCE PRODUCTION
**********
2025-2026
Budget
Estimate
(Rupees in Thousand)
Demand Presented on behalf of the Ministry of
Defence Production
Current Expenditure on Revenue Account.
32 Defence Production Division 1,093,054
Total : 1,093,054Page 70
No text layer on this page, see the official PDF.
Page 71
NO. 032.- DEFENCE PRODUCTION DIVISION DEMANDS FOR GRANTS
DEMAND NO. 032
( FC21D37 )
DEFENCE PRODUCTION DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the DEFENCE PRODUCTION DIVISION.
Voted 1,093,054
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
DEFENCE PRODUCTION .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
025 Defence Administration 1,186,314 1,094,950 1,077,667 1,093,054
Total 1,186,314 1,094,950 1,077,667 1,093,054
OBJECT CLASSIFICATION
A01 Employees Related Expenses 229,204 320,185 314,133 298,271
A011 Pay 104,609 129,997 130,547 110,755
A011-1 Pay of Officers (59,886) (84,347) (84,584) (68,180)
A011-2 Pay of Other Staff (44,723) (45,650) (45,963) (42,575)
A012 Allowances 124,595 190,188 183,586 187,516
A012-1 Regular Allowances (109,769) (172,144) (164,309) (168,972)
A012-2 Other Allowances (Excluding TA) (14,826) (18,044) (19,277) (18,544)
A03 Operating Expenses 118,158 142,345 141,807 168,045
A04 Employees Retirement Benefits 3,934 7,000 8,255 7,000
A05 Grants, Subsidies and Write off Loans 1,429 9,000 529 9,000
A06 Transfers 200,000 500 175 500
A09 Physical Assets 627,255 608,757 605,405 603,338
A13 Repairs and Maintenance 6,334 7,163 7,363 6,900
Total 1,186,314 1,094,950 1,077,667 1,093,054Page 72
No text layer on this page, see the official PDF.
Page 73
SECTION VII
MINISTRY OF ECONOMIC AFFAIRS
**********
2025-2026
Budget
Estimate
(Rupees in Thousand)
Demand Presented on behalf of the Ministry of
Economic Affairs
Current Expenditure on Revenue Account.
33 Economic Affairs Division 943,571
34 Miscellaneous Expenditure of Economic Affairs
Division 19,721,000
Total : 20,664,571Page 74
No text layer on this page, see the official PDF.
Page 75
NO. 033.- ECONOMIC AFFAIRS DIVISION DEMANDS FOR GRANTS
DEMAND NO. 033
( FC21E13 )
ECONOMIC AFFAIRS DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the ECONOMIC AFFAIRS DIVISION.
Voted 943,571
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the Ministry of
ECONOMIC AFFAIRS.
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
041 General Economic,Commercial & Labour 800,655 905,153 853,910 943,571
Affairs
Total 800,655 905,153 853,910 943,571
OBJECT CLASSIFICATION
A01 Employees Related Expenses 621,440 652,326 636,973 678,419
A011 Pay 251,294 244,490 244,490 257,290
A011-1 Pay of Officers (161,229) (138,670) (138,670) (168,470)
A011-2 Pay of Other Staff (90,065) (105,820) (105,820) (88,820)
A012 Allowances 370,146 407,836 392,483 421,129
A012-1 Regular Allowances (289,398) (344,311) (328,958) (361,304)
A012-2 Other Allowances (Excluding TA) (80,748) (63,525) (63,525) (59,825)
A03 Operating Expenses 143,868 194,898 184,898 202,752
A04 Employees Retirement Benefits 18,775 20,325 20,325 22,000
A05 Grants, Subsidies and Write off Loans 18 31,992 6,102 34,000
A09 Physical Assets 10,810 1,715 1,715 2,050
A13 Repairs and Maintenance 5,744 3,897 3,897 4,350
Total 800,655 905,153 853,910 943,571Page 76
NO. 034.- MISCELLANEOUS EXPENDITURE OF ECONOMIC AFFAIRS DIVISION DEMANDS FOR GRANTS
DEMAND NO. 034
( FC21X19 )
MISCELLANEOUS EXPENDITURE OF ECONOMIC AFFAIRS DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 for MISCELLANEOUS EXPENDITURE OF
ECONOMIC AFFAIRS DIVISION.
Voted 19,721,000
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
ECONOMIC AFFAIRS .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
012 Foreign Economic Aid 4,629,489 9,032,077 7,890,109 5,792,590
014 Transfers 12,075,336 20,743,038 14,131,296 13,928,410
Total 16,704,825 29,775,115 22,021,405 19,721,000
OBJECT CLASSIFICATION
A03 Operating Expenses 49,003 125,000 83,000
(Voted) 373,000 1,521,537 485,691 487,100
A03 Operating Expenses 373,000 1,521,537 485,691 487,100
(Voted) 49,003 125,000 83,000
A05 Grants, Subsidies and Write off Loans 1,751,280 5,018,010 994,233 3,325,400
A06 Transfers 4,256,489 13,044,968 12,778,191 9,149,700
A11 Investments 10,275,053 10,065,600 7,763,290 6,675,800
Total 16,704,825 29,775,115 22,021,405 19,721,000Page 77
SECTION VIII
MINISTRY OF ENERGY
**********
2025-2026
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Ministry of Energy
Current Expenditure on Revenue Account.
35 Power Division 636,903,702
36 Petroleum Division 2,168,792
37 Geological Survey of Pakistan 1,149,997
Total : 640,222,491Page 78
No text layer on this page, see the official PDF.
Page 79
NO. 035.- POWER DIVISION DEMANDS FOR GRANTS
DEMAND NO. 035
( FC21W06 )
POWER DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the POWER DIVISION.
Voted 636,903,702
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
ENERGY .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 486,609,377 515,500,000 515,500,000 415,136,000
Fiscal Affairs, External Affairs
014 Transfers 292,182,017 48,262,000 177,262,000 143,330,336
041 General Economic,Commercial & Labour 114,500,000 117,500,000 117,500,000 78,000,000
Affairs
043 Fuel and Energy 477,962 492,342 1,086,876 437,366
Total 893,769,356 681,754,342 811,348,876 636,903,702
OBJECT CLASSIFICATION
A01 Employees Related Expenses 339,942 499,724 499,724 409,370
A011 Pay 158,688 188,911 188,911 170,634
A011-1 Pay of Officers (96,717) (144,680) (144,680) (125,198)
A011-2 Pay of Other Staff (61,971) (44,231) (44,231) (45,436)
A012 Allowances 181,254 310,813 310,813 238,736
A012-1 Regular Allowances (162,238) (267,935) (267,935) (214,836)
A012-2 Other Allowances (Excluding TA) (19,016) (42,878) (42,878) (23,900)
A03 Operating Expenses 227,046 215,461 466,960 313,102
A04 Employees Retirement Benefits 6,128 6,499 6,499 11,830
A05 Grants, Subsidies and Write off Loans 601,115,577 681,005,000 651,005,000 493,138,500
A06 Transfers 100 286,635 100
A09 Physical Assets 51 19,750 76,250 20,800
A11 Investments 292,075,000 159,000,000 143,000,000
A13 Repairs and Maintenance 5,612 7,808 7,808 10,000
Total 893,769,356 681,754,342 811,348,876 636,903,702Page 80
NO. 036.- PETROLEUM DIVISION DEMANDS FOR GRANTS
DEMAND NO. 036
( FC21P28 )
PETROLEUM DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the PETROLEUM DIVISION.
Voted 2,168,792
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
ENERGY .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
041 General Economic,Commercial & Labour 141,071 146,690 161,248 209,043
Affairs
043 Fuel and Energy 51,331,781 19,157,702 19,143,149 1,959,749
Total 51,472,852 19,304,392 19,304,397 2,168,792
OBJECT CLASSIFICATION
A01 Employees Related Expenses 677,278 654,529 674,532 706,749
A011 Pay 357,619 302,960 325,101 328,321
A011-1 Pay of Officers (201,971) (165,719) (188,194) (198,090)
A011-2 Pay of Other Staff (155,648) (137,241) (136,907) (130,231)
A012 Allowances 319,659 351,569 349,431 378,428
A012-1 Regular Allowances (286,767) (327,839) (323,896) (350,268)
A012-2 Other Allowances (Excluding TA) (32,892) (23,730) (25,535) (28,160)
A03 Operating Expenses 183,832 205,733 185,612 219,998
A04 Employees Retirement Benefits 17,095 21,400 21,762 24,030
A05 Grants, Subsidies and Write off Loans 50,590,287 18,410,450 18,410,211 1,211,000
A09 Physical Assets 70 5,100 5,100 900
A13 Repairs and Maintenance 4,290 7,180 7,180 6,115
Total 51,472,852 19,304,392 19,304,397 2,168,792Page 81
NO. 037.- GEOLOGICAL SURVEY OF PAKISTAN DEMANDS FOR GRANTS
DEMAND NO. 037
( FC21G05 )
GEOLOGICAL SURVEY OF PAKISTAN
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the GEOLOGICAL SURVEY OF PAKISTAN.
Voted 1,149,997
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
ENERGY .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
041 General Economic,Commercial & Labour 1,143,587 1,068,401 1,068,406 1,139,997
Affairs
048 Research & Development Economic Affairs 90,677 35,000 35,000 10,000
Total 1,234,264 1,103,401 1,103,406 1,149,997
OBJECT CLASSIFICATION
A01 Employees Related Expenses 749,033 822,093 822,205 854,976
A011 Pay 388,253 392,241 390,787 404,035
A011-1 Pay of Officers (191,323) (196,859) (196,969) (205,835)
A011-2 Pay of Other Staff (196,930) (195,382) (193,818) (198,200)
A012 Allowances 360,780 429,852 431,418 450,941
A012-1 Regular Allowances (317,821) (394,887) (389,289) (414,376)
A012-2 Other Allowances (Excluding TA) (42,959) (34,965) (42,129) (36,565)
A02 Project Pre-Investment Analysis 21,041 6,000 5,909
A03 Operating Expenses 319,325 250,569 243,206 267,022
A04 Employees Retirement Benefits 19,089 14,806 12,652 11,660
A05 Grants, Subsidies and Write off Loans 8,773 2,184 3,878 9,200
A09 Physical Assets 23,220 1,156
A13 Repairs and Maintenance 93,783 7,749 14,400 7,139
Total 1,234,264 1,103,401 1,103,406 1,149,997Page 82
No text layer on this page, see the official PDF.
Page 83
SECTION IX
MINISTRY OF FEDERAL EDUCATION, PROFESSIONAL TRAINING,
NATIONAL HERITAGE AND CULTURE
**********
2025-2026
Budget
Estimate
(Rupees in Thousand)
Demand presented on behalf of the
Ministry of Federal Education and Professional Training,
National Heritage and Culture
Current Expenditure on Revenue Account.
38 Federal Education and Professional
Training Division 37,244,789
39 Higher Education Commission (HEC) 66,407,120
40 National Rehmatul-Lil-Aalameen Authority
Wa Khatamun Nabiyyin Authority 110,997
41 National Vocational & Technical Training
Commission (NAVTTC) 1,147,013
42 National Heritage and Culture Division 2,495,625
Total:- 107,405,544Page 84
No text layer on this page, see the official PDF.
Page 85
NO. 038.- FEDERAL EDUCATION AND PROFESSIONAL TRAINING DIVISION DEMANDS FOR GRANTS
DEMAND NO. 038
( FC21P26 )
FEDERAL EDUCATION AND PROFESSIONAL TRAINING DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the FEDERAL EDUCATION AND PROFESSIONAL TRAINING DIVISION.
Voted 37,244,789
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FEDERAL EDUCATION, PROFESSIONAL TRAINING, NATIONAL HARITAGE AND CULTURE.
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
015 General Services 12,198,125 16,086,246 12,488,951 6,956,034
041 General Economic,Commercial & Labour 79,672 86,553 109,907 102,182
Affairs
091 Pre & Primary Education Affairs &Service 4,024,163 3,973,037 4,396,862 4,366,629
092 Secondary Education Affairs and Services 5,557,975 5,534,100 6,153,067 6,310,384
093 Tertiary Education Affairs and Services 10,371,667 10,556,149 12,163,368 12,820,132
094 Education Services Notdefinable by Level 726,008 896,186 3,738,188
095 Subsidiary Services to Education 120,604 120,604 136,719 120,604
096 Administration 1,005,151 750,690 1,426,231 1,037,151
097 Education Affairs,Services not Elsewhere 446,480 620,086 884,686 859,045
Classified
108 Others 841,106 883,872 931,450 934,440
Total 34,644,943 39,337,345 39,587,427 37,244,789
OBJECT CLASSIFICATION
A01 Employees Related Expenses 19,366,542 21,828,547 21,836,021 22,701,688
A011 Pay 10,646,856 10,547,228 10,656,960 11,151,450
A011-1 Pay of Officers (8,254,583) (8,021,053) (8,083,922) (8,665,461)
A011-2 Pay of Other Staff (2,392,273) (2,526,175) (2,573,038) (2,485,989)
A012 Allowances 8,719,686 11,281,319 11,179,061 11,550,238
A012-1 Regular Allowances (8,177,879) (10,630,077) (10,449,380) (10,919,475)
A012-2 Other Allowances (Excluding TA) (541,807) (651,242) (729,681) (630,763)
A02 Project Pre-Investment Analysis 12,000 11,276 12,000
A03 Operating Expenses 5,866,252 8,726,308 8,165,370 10,403,081
A04 Employees Retirement Benefits 842,694 308,896 314,942 363,876
A05 Grants, Subsidies and Write off Loans 8,006,075 7,985,013 7,862,592 2,949,400
A06 Transfers 105,285 183,163 182,805 246,490
A09 Physical Assets 273,186 56,454 620,868 74,655
A13 Repairs and Maintenance 184,909 236,964 593,553 493,599
Total 34,644,943 39,337,345 39,587,427 37,244,789Page 86
NO. 039.- HIGHER EDUCATION COMMISSION (HEC) DEMANDS FOR GRANTS
DEMAND NO. 039
( FC21H09 )
HIGHER EDUCATION COMMISSION (HEC)
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the HIGHER EDUCATION COMMISSION (HEC).
Voted 66,407,120
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FEDERAL EDUCATION, PROFESSIONAL TRAINING, NATIONAL HARITAGE AND CULTURE.
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
093 Tertiary Education Affairs and Services 69,794,143 66,331,450 69,781,330 66,407,120
Total 69,794,143 66,331,450 69,781,330 66,407,120
OBJECT CLASSIFICATION
A01 Employees Related Expenses 1,000,000 1,010,000 1,010,000 1,070,000
A011 Pay 515,000 534,882 534,882 549,735
A011-1 Pay of Officers (405,000) (427,328) (427,328) (440,838)
A011-2 Pay of Other Staff (110,000) (107,554) (107,554) (108,897)
A012 Allowances 485,000 475,118 475,118 520,265
A012-1 Regular Allowances (325,000) (475,118) (475,118) (520,265)
A03 Operating Expenses 299,999 321,450 321,450 337,120
A05 Grants, Subsidies and Write off Loans 68,494,144 65,000,000 68,449,880 65,000,000
Total 69,794,143 66,331,450 69,781,330 66,407,120Page 87
NO. 040.- NATIONAL RAHMATUL-LIL-AALAMEEN WA KHATAMUN NABIYYIN DEMANDS FOR GRANTS
AUTHORITY
DEMAND NO. 040
( FC21N24 )
NATIONAL RAHMATUL-LIL-AALAMEEN WA KHATAMUN NABIYYIN AUTHORITY
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the NATIONAL RAHMATUL-LIL-AALAMEEN WA KHATAMUN NABIYYIN AUTHORITY.
Voted 110,997
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FEDERAL EDUCATION, PROFESSIONAL TRAINING, NATIONAL HARITAGE AND CULTURE.
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
096 Administration 79,577 101,751 101,751 110,997
Total 79,577 101,751 101,751 110,997
OBJECT CLASSIFICATION
A01 Employees Related Expenses 19,853 56,157 56,157 35,406
A011 Pay 7,942 29,000 29,000 15,500
A011-1 Pay of Officers (7,527) (15,000) (15,000) (8,000)
A011-2 Pay of Other Staff (415) (14,000) (14,000) (7,500)
A012 Allowances 11,911 27,157 27,157 19,906
A012-1 Regular Allowances (7,378) (16,792) (16,792) (12,521)
A012-2 Other Allowances (Excluding TA) (4,533) (10,365) (10,365) (7,385)
A02 Project Pre-Investment Analysis 2,268 15,000 15,000
A03 Operating Expenses 57,456 30,594 30,594 75,591
Total 79,577 101,751 101,751 110,997Page 88
NO. 041.- NATIONAL VOCATIONAL & TECHNICAL TRAINING COMMISSION DEMANDS FOR GRANTS
(NAVTTC)
DEMAND NO. 041
( FC21N20 )
NATIONAL VOCATIONAL & TECHNICAL TRAINING COMMISSION (NAVTTC)
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the NATIONAL VOCATIONAL & TECHNICAL TRAINING COMMISSION (NAVTTC).
Voted 1,147,013
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FEDERAL EDUCATION, PROFESSIONAL TRAINING, NATIONAL HARITAGE AND CULTURE.
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
015 General Services 1,032,317 716,059 711,903 947,013
041 General Economic,Commercial & Labour 200,000
Affairs
Total 1,032,317 716,059 711,903 1,147,013
OBJECT CLASSIFICATION
A01 Employees Related Expenses 397,365 451,803 447,646 469,875
A011 Pay 167,749 190,441 184,808 195,557
A011-1 Pay of Officers (118,966) (133,122) (128,810) (137,745)
A011-2 Pay of Other Staff (48,783) (57,319) (55,998) (57,812)
A012 Allowances 229,616 261,362 262,838 274,318
A012-1 Regular Allowances (150,348) (209,302) (191,118) (201,477)
A012-2 Other Allowances (Excluding TA) (79,268) (52,060) (71,720) (72,841)
A03 Operating Expenses 634,952 264,256 264,257 677,138
Total 1,032,317 716,059 711,903 1,147,013Page 89
NO. 042.- NATIONAL HERITAGE AND CULTURE DIVISION DEMANDS FOR GRANTS
DEMAND NO. 042
( FC21N23 )
NATIONAL HERITAGE AND CULTURE DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the NATIONAL HERITAGE AND CULTURE DIVISION.
Voted 2,495,625
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FEDERAL EDUCATION, PROFESSIONAL TRAINING, NATIONAL HARITAGE AND CULTURE.
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 155,421 134,687 134,687 150,000
Fiscal Affairs, External Affairs
041 General Economic,Commercial & Labour 437,333 636,000 432,119 523,000
Affairs
062 Community Development 240,322 139,000 139,900 164,000
082 Cultural Services 1,202,971 1,019,347 1,176,945 1,224,175
095 Subsidiary Services to Education 256 290 290 450
096 Administration 22,317 10,000 12,897 15,000
097 Education Affairs,Services not Elsewhere 445,449 355,360 397,848 419,000
Classified
Total 2,504,069 2,294,684 2,294,686 2,495,625
OBJECT CLASSIFICATION
A01 Employees Related Expenses 1,045,772 1,248,464 1,256,755 1,298,402
A011 Pay 561,218 583,900 578,401 603,629
A011-1 Pay of Officers (282,134) (296,003) (293,238) (306,185)
A011-2 Pay of Other Staff (279,084) (287,897) (285,163) (297,444)
A012 Allowances 484,554 664,564 678,354 694,773
A012-1 Regular Allowances (425,772) (599,226) (595,683) (620,190)
A012-2 Other Allowances (Excluding TA) (58,782) (65,338) (82,671) (74,583)
A03 Operating Expenses 1,292,103 974,035 897,811 1,058,943
A04 Employees Retirement Benefits 24,966 19,010 24,281 34,054
A05 Grants, Subsidies and Write off Loans 3,909 23,501 20,199 47,703
A06 Transfers 8,112 3,650 10,133 5,200
A09 Physical Assets 1,079 569 850
A13 Repairs and Maintenance 129,207 24,945 84,938 50,473
Total 2,504,069 2,294,684 2,294,686 2,495,625Page 90
No text layer on this page, see the official PDF.
Page 91
SECTION X
MINISTRY OF FINANCE AND REVENUE
**********
2025-2026
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Ministry of
Finance and Revenue
Current Expenditure on Revenue Account.
43 Finance Division 4,821,789
44 Other Expenditure of Finance Division 8,690,682
45 Controller General of Accounts 13,811,965
46 Superannuation Allowances And Pensions 1,055,000,000
47 Grants Subsidies and Miscellanious Expenditure 1,896,345,000
48 Revenue Division 101,517
49 Federal Board of Revenue 83,099,626
Total: 3,061,870,579Page 92
No text layer on this page, see the official PDF.
Page 93
NO. 043.- FINANCE DIVISION DEMANDS FOR GRANTS
DEMAND NO. 043
( FC21F05 )
FINANCE DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the FINANCE DIVISION.
Voted 4,821,789
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FINANCE AND REVENUE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 2,923,105 4,391,619 3,738,775 4,821,789
Fiscal Affairs, External Affairs
Total 2,923,105 4,391,619 3,738,775 4,821,789
OBJECT CLASSIFICATION
A01 Employees Related Expenses 2,281,846 3,076,549 2,714,096 3,150,610
A011 Pay 908,212 1,178,392 1,039,823 1,227,031
A011-1 Pay of Officers (550,952) (665,578) (672,446) (760,055)
A011-2 Pay of Other Staff (357,260) (512,814) (367,377) (466,976)
A012 Allowances 1,373,634 1,898,157 1,674,273 1,923,579
A012-1 Regular Allowances (1,028,497) (1,438,137) (1,215,222) (1,484,937)
A012-2 Other Allowances (Excluding TA) (345,137) (460,020) (459,051) (438,642)
A03 Operating Expenses 476,114 860,660 676,485 1,089,913
A04 Employees Retirement Benefits 65,846 75,274 86,274 94,395
A05 Grants, Subsidies and Write off Loans 13,400 43,700 43,600 38,900
A09 Physical Assets 35,878 272,943 81,580 301,802
A13 Repairs and Maintenance 50,021 62,493 136,740 146,169
Total 2,923,105 4,391,619 3,738,775 4,821,789Page 94
NO. 044.- OTHER EXPENDITURE OF FINANCE DIVISION DEMANDS FOR GRANTS
DEMAND NO. 044
( FC21Y07 )
OTHER EXPENDITURE OF FINANCE DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the OTHER EXPENDITURE OF FINANCE DIVISION.
Voted 8,690,682
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FINANCE AND REVENUE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 6,077,908 7,027,644 6,823,541 8,637,003
Fiscal Affairs, External Affairs
019 General Public Service Not Elsewhere Defined 38,673 48,696 39,456 53,679
Total 6,116,581 7,076,340 6,862,997 8,690,682
OBJECT CLASSIFICATION
A01 Employees Related Expenses 3,108,861 3,500,379 3,381,080 4,240,393
A011 Pay 1,619,702 1,759,323 1,558,813 1,937,551
A011-1 Pay of Officers (494,322) (553,761) (466,453) (624,716)
A011-2 Pay of Other Staff (1,125,380) (1,205,562) (1,092,360) (1,312,835)
A012 Allowances 1,489,159 1,741,056 1,822,267 2,302,842
A012-1 Regular Allowances (1,314,966) (1,551,329) (1,638,299) (2,088,056)
A012-2 Other Allowances (Excluding TA) (174,193) (189,727) (183,968) (214,786)
A03 Operating Expenses 2,670,464 3,253,809 3,136,527 4,070,978
A04 Employees Retirement Benefits 103,935 94,311 125,314 99,898
A05 Grants, Subsidies and Write off Loans 44,099 142,450 152,616 174,051
A06 Transfers 100 100 100 100
A09 Physical Assets 153,889 31,664 10,702 33,664
A13 Repairs and Maintenance 35,233 53,627 56,658 71,598
Total 6,116,581 7,076,340 6,862,997 8,690,682Page 95
NO. 045.- CONTROLLER GENERAL OF ACCOUNTS DEMANDS FOR GRANTS
DEMAND NO. 045
( FC21C42 )
CONTROLLER GENERAL OF ACCOUNTS
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the CONTROLLER GENERAL OF ACCOUNTS.
Voted 13,811,965
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FINANCE AND REVENUE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 13,022,379 13,268,115 12,313,508 13,811,965
Fiscal Affairs, External Affairs
Total 13,022,379 13,268,115 12,313,508 13,811,965
OBJECT CLASSIFICATION
A01 Employees Related Expenses 7,350,135 8,344,868 7,995,027 8,648,710
A011 Pay 3,687,061 3,810,565 3,654,857 3,784,185
A011-1 Pay of Officers (3,165,567) (3,278,556) (3,122,655) (3,245,889)
A011-2 Pay of Other Staff (521,494) (532,009) (532,202) (538,296)
A012 Allowances 3,663,074 4,534,303 4,340,170 4,864,525
A012-1 Regular Allowances (3,007,706) (4,024,875) (3,652,107) (4,199,017)
A012-2 Other Allowances (Excluding TA) (655,368) (509,428) (688,063) (665,508)
A03 Operating Expenses 2,547,868 2,725,984 2,396,992 2,978,550
A04 Employees Retirement Benefits 287,853 403,286 304,044 303,530
A05 Grants, Subsidies and Write off Loans 175,685 265,305 134,481 215,931
A09 Physical Assets 2,386,557 1,389,700 1,288,616 1,482,169
A13 Repairs and Maintenance 274,281 138,972 194,348 183,075
Total 13,022,379 13,268,115 12,313,508 13,811,965Page 96
NO. 046.- SUPERANNUATION ALLOWANCES AND PENSIONS DEMANDS FOR GRANTS
DEMAND NO. 046
( FC21S04 / FC24S04 )
SUPERANNUATION ALLOWANCES AND PENSIONS
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 for SUPERANNUATION ALLOWANCES
AND PENSIONS.
Total 1,055,000,000
(Charged) Rs. 5,927,662
(Voted) Rs. 1,049,072,338
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FINANCE AND REVENUE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 149,730,961 1,014,000,000 1,014,000,000 1,055,000,000
Fiscal Affairs, External Affairs
Total 149,730,961 1,014,000,000 1,014,000,000 1,055,000,000
(Charged) 2,956,414 5,187,718 5,187,718 5,927,662
(Voted) 146,774,547 1,008,812,282 1,008,812,282 1,049,072,338
____________________________________________________________
OBJECT CLASSIFICATION
A04 Employees Retirement Benefits 149,730,961 1,014,000,000 1,014,000,000 1,055,000,000
(Charged) 2,956,414 5,187,718 5,187,718 5,927,662
(Voted) 146,774,547 1,008,812,282 1,008,812,282 1,049,072,338
Total 149,730,961 1,014,000,000 1,014,000,000 1,055,000,000
(Charged) 2,956,414 5,187,718 5,187,718 5,927,662
(Voted) 146,774,547 1,008,812,282 1,008,812,282 1,049,072,338
____________________________________________________________Page 97
NO. 047.- GRANTS SUBSIDIES AND MISCELLANIOUS EXPENDITURE DEMANDS FOR GRANTS
DEMAND NO. 047
( FC21G01 / FC24G01 )
GRANTS SUBSIDIES AND MISCELLANIOUS EXPENDITURE
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the GRANTS SUBSIDIES AND MISCELLANIOUS EXPENDITURE.
Total 1,896,345,000
(Charged) Rs. 60,000,000
(Voted) Rs. 1,836,345,000
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FINANCE AND REVENUE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 30,862,379 560,940,000 446,941,000 475,400,000
Fiscal Affairs, External Affairs
014 Transfers 747,987,915 1,294,147,000 1,191,698,037 1,418,635,000
041 General Economic,Commercial & Labour 500,000 500,000
Affairs
053 Pollution Abatement 6,290,000 6,290,000 2,155,000
081 Recreation and Sporting Services 400,000 400,000
108 Others 290,000 290,000 155,000
Total 778,850,294 1,862,567,000 1,646,119,037 1,896,345,000
(Charged) 37,069,713 47,000,000 47,000,000 60,000,000
(Voted) 741,780,581 1,815,567,000 1,599,119,037 1,836,345,000
____________________________________________________________
OBJECT CLASSIFICATION
A01 Employees Related Expenses 137,601 195,000 195,000 205,000
A011 Pay 79,674 100,625 100,625 110,625
A011-1 Pay of Officers (79,674) (100,625) (100,625) (110,625)
A012 Allowances 57,927 94,375 94,375 94,375
A012-1 Regular Allowances (42,927) (71,875) (71,875) (71,875)
A012-2 Other Allowances (Excluding TA) (15,000) (22,500) (22,500) (22,500)
A03 Operating Expenses 1,129,514 25,000 25,000 25,000
A05 Grants, Subsidies and Write off Loans 776,458,919 1,862,347,000 1,643,899,037 1,892,115,000
(Charged) 37,069,713 47,000,000 47,000,000 60,000,000
(Voted) 739,389,206 1,815,347,000 1,596,899,037 1,832,115,000
A11 Investments 1,124,260 2,000,000 4,000,000
Total 778,850,294 1,862,567,000 1,646,119,037 1,896,345,000
(Charged) 37,069,713 47,000,000 47,000,000 60,000,000
(Voted) 741,780,581 1,815,567,000 1,599,119,037 1,836,345,000
____________________________________________________________Page 98
NO. 048.- REVENUE DIVISION DEMANDS FOR GRANTS
DEMAND NO. 048
( FC21R06 )
REVENUE DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the REVENUE DIVISION.
Voted 101,517
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FINANCE AND REVENUE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 74,660 109,269 96,021 101,517
Fiscal Affairs, External Affairs
Total 74,660 109,269 96,021 101,517
OBJECT CLASSIFICATION
A01 Employees Related Expenses 60,911 69,636 70,944 75,421
A011 Pay 24,961 27,117 25,209 28,512
A011-1 Pay of Officers (15,907) (16,910) (16,707) (17,970)
A011-2 Pay of Other Staff (9,054) (10,207) (8,502) (10,542)
A012 Allowances 35,950 42,519 45,735 46,909
A012-1 Regular Allowances (30,513) (39,269) (35,788) (40,409)
A012-2 Other Allowances (Excluding TA) (5,437) (3,250) (9,947) (6,500)
A03 Operating Expenses 9,997 30,251 12,984 17,850
A04 Employees Retirement Benefits 2,887 2,992 3,137
A05 Grants, Subsidies and Write off Loans 3,000 6,000 8,252 4,109
A13 Repairs and Maintenance 752 495 849 1,000
Total 74,660 109,269 96,021 101,517Page 99
NO. 049.- FEDERAL BOARD OF REVENUE DEMANDS FOR GRANTS
DEMAND NO. 049
( FC21J12 )
FEDERAL BOARD OF REVENUE
I. ESTIMATES of the Amount required in the year ending 30 June , 2026 to defray the Salaries and Other Expenses of
the FEDERAL BOARD OF REVENUE.
Voted 83,099,626
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FINANCE AND REVENUE .
(Rupees in Thousands)
2023-2024 2024-2025 2024-2025 2025-2026
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 40,412,717 52,231,010 58,802,715 83,099,626
Fiscal Affairs, External Affairs
Total 40,412,717 52,231,010 58,802,715 83,099,626
OBJECT CLASSIFICATION
A01 Employees Related Expenses 23,503,534 27,016,581 26,603,206 28,397,244
A011 Pay 11,328,140 11,738,637 11,772,200 12,048,780
A011-1 Pay of Officers (5,801,086) (5,991,802) (6,068,016) (6,200,713)
A011-2 Pay of Other Staff (5,527,054) (5,746,835) (5,704,184) (5,848,067)
A012 Allowances 12,175,394 15,277,944 14,831,006 16,348,464
A012-1 Regular Allowances (10,799,671) (14,126,081) (13,564,571) (14,950,448)
A012-2 Other Allowances (Excluding TA) (1,375,723) (1,151,863) (1,266,435) (1,398,016)
A03 Operating Expenses 14,214,959 20,419,967 21,685,262 37,146,087
A04 Employees Retirement Benefits 883,843 934,577 1,086,864 1,089,443
A05 Grants, Subsidies and Write off Loans 618,618 1,095,335 3,056,833 3,889,352
A06 Transfers 1,070 225,000 150 100,000
A09 Physical Assets 298,001 1,700,996 4,887,571 6,914,000
A13 Repairs and Maintenance 892,692 838,554 1,482,829 5,563,500
Total 40,412,717 52,231,010 58,802,715 83,099,626Page 100
No text layer on this page, see the official PDF.