Demands for Grants and Appropriations
The Demands for Grants and Appropriations is part of the federal budget for FY 2026-27. This page reproduces the text of its 400 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.
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Page 1
FEDERAL
BUDGET
2026-2027
DEMANDS FOR
GRANTS AND
APPROPRIATIONS
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 2026-27”, 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 2026-27. 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 FY2024-25 and revised estimates
for FY2025-26 as available in AGPR system on 15th May, 2026. 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, 2026Page 4
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Page 5
PART I. CURRENT EXPENDITURE :
A.-EXPENDITURE ON REVENUE ACCOUNT :
I - CABINET SECRETARIAT - Pages
1 Cabinet 5
2 Cabinet Division 6
3 Emergency Relief and Repatriation 7
4 Atomic Energy 8
5 Pakistan Nuclear Regulatory Authority 9
6 Naya Pakistan Housing Development Authority 10
7 Prime Minister's Office (Internal) 11
8 Prime Minister's Office (Public) 12
9 National Disaster Management Authority 13
10 Board of Investment 14
11 Prime Minister's Inspection Commission 15
12 Special Technology Zone Authority 16
13 National Anti-Money Laundering and Counter
Financing of Terrorism Authority 17
14 Cannabis Control and Regulatory Authority 18
15 Establishment Division 19
16 Federal Public Service Commission 20
17 National School of Public Policy 21
18 Civil Services Academy 22
19 National Security Division 23
20 Council of Common Interest (Secretariat) 24
21 Special Investment Facilitation Council Division 25
22 Intelligence Bureau Division 26
II - CLIMATE CHANGE AND ENVIRONMENTAL COORDINATION,
MINISTRY OF -
23 Climate Change and Environmental Coordination Division 29
III - COMMERCE, MINISTRY OF -
24 Commerce Division 33
(i)Page 6
IV - COMMUNICATIONS, MINISTRY OF - Pages
25 Communications Division 37
26 Other Expenditure of Communications Division 38
27 Pakistan Post Office Department 39
V - DEFENCE, MINISTRY OF -
28 Defence Division 43
29 Federal Government Educational Institutions in
Cantonments and Garrisons 44
30 Airports Security Force 45
31 Defence Services 46
VI - DEFENCE PRODUCTION, MINISTRY OF -
32 Defence Production Division 49
VII - ECONOMIC AFFAIRS, MINISTRY OF -
33 Economic Affairs Division 53
34 Miscellaneous Expenditure of Economic
Affairs Division 54
VIII - ENERGY, MINISTRY OF -
35 Power Division 57
36 Petroleum Division 58
37 Geological Survey of Pakistan 59
IX - FEDERAL EDUCATION, PROFESSIONAL TRAINING,
NATIONAL HERITAGE AND CULTURE, MINISTRY OF -
38 Federal Education and Professional Training Division 63-64
39 Higher Education Commission (HEC) 65
40 National Rahmatul-Lil-Aalameen Wa Khatamun
Nabiyyin Authority 66
41 National Vocational & Technical Training
Commission (NAVTTC) 67
42 National Heritage and Culture Division 68
(ii)Page 7
X - FINANCE AND REVENUE, MINISTRY OF- Pages
43 Finance Division 71
44 Other Expenditure of Finance Division 72
45 Controller General of Accounts 73
46 Superannuation Allowances and Pensions 74
47 Grants, Subsidies and Miscellaneous Expenditure 75
48 Revenue Division 76
49 Federal Board of Revenue 77
XI - FOREIGN AFFAIRS, MINISTRY OF -
50 Foreign Affairs Division 81
51 Foreign Missions 82
XII - HOUSING AND WORKS, MINISTRY OF -
52 Housing and Works Division 85
XIII - HUMAN RIGHTS, MINISTRY OF -
53 Human Rights Division 89
54 National Commission for Human Rights 90
55 National Commission on the Rights of Child 91
56 National Commission on the Status of Women 92
XIV- INDUSTRIES AND PRODUCTION, MINISTRY OF -
57 Industries and Production Division 95
XV - INFORMATION AND BROADCASTING, MINISTRY OF-
58 Information and Broadcasting Division 99
59 Miscellaneous Expenditure of Information and
Broadcasting Division 100
XVI - INFORMATION TECHNOLOGY AND TELECOMMUNICATION,
MINISTRY OF-
60 Information Technology and Telecommunication Division 103
(iii)Page 8
XVII - INTERIOR AND NARCOTICS CONTROL, MINISTRY OF- Pages
61 Interior & Narcotics Control Division 106
62 Other Expenditure of Interior & Narcotics Control Division 107
63 Islamabad Capital Territory (ICT) 108-109
64 Combined Civil Armed Forces 110
65 National Counter Terrorism Authority 111
XVIII - INTER - PROVINCIAL COORDINATION, MINISTRY OF-
66 Inter - Provincial Coordination Division 115
XIX - KASHMIR AFFAIRS, GILGIT-BALTISTAN AND STATE
AND FRONTIER REGIONS, MINISTRY OF -
67 Kashmir Affairs, Gilgit-Baltistan and States and Frontier
Regions Division 119
XX - LAW AND JUSTICE, MINISTRY OF -
68 Law and Justice Division 123-124
69 Federal Judicial Academy 125
70 Federal Shariat Court 126
71 Council of Islamic Ideology 127
72 National Accountability Bureau 128
73 District Judiciary, Islamabad Capital Territory 129
XXI - MARITIME AFFAIRS, MINISTRY OF -
74 Maritime Affairs Division 133
XXII - NATIONAL ASSEMBLY AND THE SENATE -
75 National Assembly 137-138
76 The Senate 139-140
XXIII - NATIONAL FOOD SECURITY AND RESEARCH,
MINISTRY OF -
77 National Food Security and Research Division 143
78 Pakistan Agriculture Research Council 144
(iv)Page 9
XXIV - NATIONAL HEALTH SERVICES, REGULATIONS Pages
AND COORDINATION, MINISTRY OF -
79 National Health Services, Regulations and
Coordination Division 147
XXV - OVERSEAS PAKISTANIS AND HUMAN RESOURCE
DEVELOPMENT, MINISTRY OF -
80 Overseas Pakistanis and Human Resource
Development Division 150-151
XXVI - PARLIAMENTARY AFFAIRS, MINISTRY OF -
81 Parliamentary Affairs Division 155
XXVII - PLANNING, DEVELOPMENT AND SPECIAL INITIATIVES,
MINISTRY OF -
82 Planning, Development and Special Initiatives Division 159
XXVIII - POVERTY ALLEVIATION AND SOCIAL SAFETY,
MINISTRY OF -
83 Poverty Alleviation and Social Safety Division 163
84 Benazir Income Support Programme (BISP) 164
85 Pakistan Bait-ul-Mal 165
XXIX - PRIVATISATION, MINISTRY OF -
86 Privatisation Division 169
XXX - RAILWAYS, MINISTRY OF -
87 Railways Division 173
XXXI - RELIGIOUS AFFAIRS AND INTER-FAITH HARMONY,
MINISTRY OF -
88 Religious Affairs and Inter-Faith Harmony Division 177
(v)Page 10
XXXII - SCIENCE AND TECHNOLOGY, MINISTRY OF - Pages
89 Science and Technology Division 181
XXXIII - WATER RESOURCES, MINISTRY OF-
90 Water Resources Division 185
B.- CURRENT EXPENDITURE ON CAPITAL ACCOUNT :
I - FINANCE AND REVENUE, MINISTRY OF-
91 Federal Miscellaneous Investments and
Other Loans and Advances 191
PART III - DEVELOPMENT EXPENDITURE
A - DEVELOPMENT EXPENDITURE ON REVENUE ACCOUNT :
I - CABINET SECRETARIAT -
92 Development Expenditure of Cabinet Division 197
93 Development Expenditure of Board of Investment 198
94 Development Expenditure of Special Technology Zones
Authority 199
95 Development Expenditure of Establishment Division 200
96 Development Expenditure of SUPARCO 201
97 Development Expenditure of Special Investment
Facilitation Council Division 202
II - CLIMATE CHANGE AND ENVIRONMENTAL COORDINATION,
MINISTRY OF -
98 Development Expenditure of Climate Change and
Environmental Coordination Division 205
III - COMMERCE, MINISTRY OF -
99 Development Expenditure of Commerce Division 209
(vi)Page 11
IV - COMMUNICATIONS, MINISTRY OF - Pages
100 Development Expenditure of Communications Division 213
V - DEFENCE, MINISTRY OF -
101 Development Expenditure of Defence Division 217-218
VI - DEFENCE PRODUCTION, MINISTRY OF -
102 Development Expenditure of Defence Production Division 221
VII - ENERGY, MINISTRY OF -
103 Development Expenditure of Power Division 225
VIII - FEDERAL EDUCATION, PROFESSIONAL TRAINING,
NATIONAL HERITAGE AND CULTURE, MINISTRY OF -
104 Development Expenditure of Federal Education and
Professional Training Division 229
105 Development Expenditure of Higher Education
Commission (HEC) 230
106 Development Expenditure of National Vocational & Technical
Training Commission (NAVTTC) 231
107 Development Expenditure of National Heritage and
Culture Division 232
IX - FINANCE AND REVENUE, MINISTRY OF -
108 Development Expenditure of Finance Division 235
109 Other Development Expenditure 236
110 Development Expenditure of Revenue Division 237
---. HUMAN RIGHTS, MINISTRY OF-
---. Development Expenditure of Human Rights Division 241
(vii)Page 12
X-INFORMATION AND BROADCASTING, MINISTRY OF- Pages
111 Development Expenditure of Information and
Broadcasting Division 245
XI-INFORMATION TECHNOLOGY AND TELECOMMUNICATION,
MINISTRY OF-
112 Development Expenditure of Information Technology and
Telecommunication Division 249
XII - INTERIOR AND NARCOTICS CONTROL DIVISION,
MINISTRY OF -
113 Development Expenditure of Interior & Narcotics
Control Division 253-254
XIII - INTER - PROVINCIAL COORDINATION, MINISTRY OF-
114 Development Expenditure of Inter-Provincial
Coordination Division 257
XIV - KASHMIR AFFAIRS, GILGIT-BALTISTAN AND STATES
AND FRONTIER REGIONS, MINISTRY OF -
115 Development Expenditure of Kashmir Affairs, Gilgit-Baltistan
and States and Frontier Regions 261
XV - LAW AND JUSTICE, MINISTRY OF -
116 Development Expenditure of Law and Justice Division 265
XVI - NATIONAL FOOD SECURITY AND RESEARCH,
MINISTRY OF -
117 Development Expenditure of National Food Security &
Research Division 269
(viii)Page 13
XVII - NATIONAL HEALTH SERVICES, REGULATIONS AND Pages
COORDINATION, MINISTRY OF -
118 Development Expenditure of National Health Services,
Regulations and Coordination Division 273
---. PARLIAMENTARY AFFAIRS, MINISTRY OF -
---. Development Expenditure of Parliamentary Affairs Division 277
XVIII - PRIVATISATION, MINISTRY OF -
119 Development Expenditure of Privatisation Division 281
XIX - PLANNING, DEVELOPMENT AND SPECIAL INITIATIVES,
MINISTRY OF -
120 Development Expenditure of Planning, Development
and Special Initiatives Division 285
XX - RELIGIOUS AFFAIRS AND INTER-FAITH HARMONY,
MINISTRY OF -
121 Development Expenditure of Religious Affairs and Inter-Faith
Harmony Division 289
XXI - SCIENCE AND TECHNOLOGY, MINISTRY OF -
122 Development Expenditure of Science and
Technology Division 293
XXII - WATER RESOURCES, MINISTRY OF -
123 Development Expenditure of Water Resources Division 297
B - DEVELOPMENT EXPENDITURE ON CAPITAL ACCOUNT :
I - CABINET SECRETARIAT -
124 Capital Outlay on Development of Atomic Energy 303
(ix)Page 14
II - COMMUNICATIONS, MINISTRY OF - Pages
125 External Development Loans and Advances of
Communications Division 307
III - ENERGY, MINISTRY OF -
126 Capital Outlay on Petroleum Division 311
127 External Development Loans and Advances of
Power Division 312
IV - FINANCE AND REVENUE, MINISTRY OF -
128 Capital Outlay on Federal Investments 315
129 Development Loans and Advances by
the Federal Government 316
130 External Development Loans and Advances by
the Federal Government 317
V - HOUSING AND WORKS, MINISTRY OF -
131 Capital Outlay on Civil Works 321
VI - INDUSTRIES AND PRODUCTION, MINISTRY OF -
132 Capital Outlay on Industrial Development 325
VII - MARITIME AFFAIRS, MINISTRY OF -
133 Capital Outlay on Maritime Affairs Division 329
VIII - RAILWAYS, MINISTRY OF -
134 Capital Outlay on Railways Division 333
IX - WATER RESOURCES, MINISTRY OF-
135 External Development Loans and Advances of
Water Resources Division 337
(x)Page 15
PART II. APPROPRIATIONS CHARGED UPON THE Pages
FEDERAL CONSOLIDATED FUND :
I - CABINET SECRETARIAT -
--- Staff, Household and Allowances of the President (Public) 343
--- Staff, Household and Allowances of the President (Personal) 344
II - ECONOMIC AFFAIRS, MINISTRY OF-
--- Servicing of Foreign Debt 347
--- Foreign Loans Repayment 348
--- Repayment of Short Term Foreign Credits 349
III - FINANCE AND REVENUE, MINISTRY OF-
--- Audit 353
--- Servicing of Domestic Debt 354
--- Repayment of Domestic Debt 355
IV - LAW AND JUSTICE, MINISTRY OF -
--- Supreme Court 359
--- Federal Constitutional Court of Pakistan 360
--- Islamabad High Court 361
--- Election 362
--- Federal Ombudsman Secretariat for Protection against
Harassment of Women at work Place 363
V - WAFAQI MOHTASIB SECRETARIAT -
--- Wafaqi Mohtasib 367
VI - FEDERAL TAX OMBUDSMAN SECRETARIAT -
--- Federal Tax Ombudsman 371
SCHEDULES -
--- Schedule - I 375-384
(xi)Page 16
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PART I.- CURRENT EXPENDITURE (A) EXPENDITURE ON REVENUE ACCOUNT
Page 18
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Page 19
SECTION I
CABINET SECRETARIAT
**********
2026-2027
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Cabinet Secretariat.
Current Expenditure on Revenue Account.
1 Cabinet 709,505
2 Cabinet Division 5,941,454
3 Emergency Relief and Repatriation 1,796,674
4 Atomic Energy 22,577,544
5 Pakistan Nuclear Regulatory Authority 2,357,387
6 Naya Pakistan Housing Development Authority 142,694
7 Prime Minister's Office (Internal) 895,499
8 Prime Minister's Office (Public) 921,203
9 National Disaster Management Authority 1,048,376
10 Board of Investment 858,109
11 Prime Minister's Inspection Commission 199,842
12 Special Technology Zone Authority 952,481
13 National Anti Money Laundering & Counter
Financing of Terrorism Authority 205,225
14 Cannabis Control & Regulatory Authority 250,225
15 Establishment Division 10,177,181
16 Federal Public Service Commission 1,473,723
17 National School of Public Policy 3,514,750
18 Civil Services Academy 2,087,757
19 National Security Division 488,768
20 Council of Common Interest (Secretariat) 117,902
21 Special Investment Facilitation Council Division 354,365
22 Intelligence Bureau Division 22,960,644
Total : 80,031,308Page 20
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NO. 001.- CABINET DEMANDS FOR GRANTS
DEMAND NO. 001
( FC21C01 )
CABINET
I. ESTIMATES of the Amount required in the year ending 30 June , 2027 to defray the Salaries and Other Expenses of
the CABINET.
Voted 709,505
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 345,068 688,727 612,938 709,505
Fiscal Affairs, External Affairs
Total 345,068 688,727 612,938 709,505
OBJECT CLASSIFICATION
A01 Employees Related Expenses 172,999 553,810 443,466 578,731
A011 Pay 139,960 466,115 366,382 471,855
A011-1 Pay of Officers (139,960) (466,115) (366,382) (471,855)
A012 Allowances 33,039 87,695 77,084 106,876
A012-1 Regular Allowances (32,602) (79,385) (71,717) (94,919)
A012-2 Other Allowances (Excluding TA) (437) (8,310) (5,367) (11,957)
A03 Operating Expenses 172,069 134,867 169,472 130,774
A13 Repairs and Maintenance 50
Total 345,068 688,727 612,938 709,505Page 22
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 , 2027 to defray the Salaries and Other Expenses of
the CABINET DIVISION.
Voted 5,941,454
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 3,040,931 3,333,965 3,776,777 5,239,628
Fiscal Affairs, External Affairs
031 Law Courts 6 6
044 Mining and Manufacturing 37,360 47,000 34,686 43,000
046 Communications 207,515 350,000 367,605 389,000
047 Other Industries 105,469 224,000 44,274
095 Subsidiary Services to Education 204,801 261,000 268,650 269,820
Total 3,596,076 4,215,971 4,491,992 5,941,454
OBJECT CLASSIFICATION
A01 Employees Related Expenses 1,591,921 2,446,217 2,176,155 2,735,396
A011 Pay 754,090 942,803 1,051,028 1,336,884
A011-1 Pay of Officers (449,343) (515,136) (584,804) (981,933)
A011-2 Pay of Other Staff (304,747) (427,667) (466,224) (354,951)
A012 Allowances 837,831 1,503,414 1,125,127 1,398,512
A012-1 Regular Allowances (730,035) (1,259,264) (979,808) (1,215,262)
A012-2 Other Allowances (Excluding TA) (107,796) (244,150) (145,319) (183,250)
A03 Operating Expenses 997,747 911,259 1,558,276 2,096,691
A04 Employees Retirement Benefits 38,895 55,200 42,004 57,500
A05 Grants, Subsidies and Write off Loans 31,718 68,000 19,112 70,138
A06 Transfers 167,500
A09 Physical Assets 502,403 382,278 104,383 343,511
A13 Repairs and Maintenance 433,392 353,017 424,562 638,218
Total 3,596,076 4,215,971 4,491,992 5,941,454Page 23
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 , 2027 for EMERGENCY RELIEF AND
REPATRIATION.
Voted 1,796,674
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
107 Administration 846,056 2,926,814 2,739,186 1,796,674
Total 846,056 2,926,814 2,739,186 1,796,674
OBJECT CLASSIFICATION
A01 Employees Related Expenses 178,872 142,410 217,410 229,129
A012 Allowances 178,872 142,410 217,410 229,129
A012-1 Regular Allowances
A012-2 Other Allowances (Excluding TA) (178,872) (142,410) (217,410) (229,129)
A03 Operating Expenses 222,117 2,344,655 188,713 1,223,780
A09 Physical Assets 495 500 300 1,500
A13 Repairs and Maintenance 444,572 439,249 2,332,763 342,265
Total 846,056 2,926,814 2,739,186 1,796,674Page 24
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 , 2027 to defray the Salaries and Other Expenses of
the ATOMIC ENERGY.
Voted 22,577,544
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
017 Research and Development General Public 19,266,440 20,082,086 19,704,627 22,577,544
Services
Total 19,266,440 20,082,086 19,704,627 22,577,544
OBJECT CLASSIFICATION
A01 Employees Related Expenses 14,124,833 14,689,826 14,689,826 15,224,143
A011 Pay 6,950,000 6,955,000 6,955,000 6,965,000
A011-1 Pay of Officers (3,127,500) (3,130,000) (3,130,000) (3,135,000)
A011-2 Pay of Other Staff (3,822,500) (3,825,000) (3,825,000) (3,830,000)
A012 Allowances 7,174,833 7,734,826 7,734,826 8,259,143
A012-1 Regular Allowances (7,087,998) (7,521,745) (7,521,745) (8,044,143)
A012-2 Other Allowances (Excluding TA) (86,835) (213,081) (213,081) (215,000)
A03 Operating Expenses 2,421,607 2,542,260 2,364,301 7,353,401
A04 Employees Retirement Benefits 2,720,000 2,850,000 2,650,500
Total 19,266,440 20,082,086 19,704,627 22,577,544Page 25
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 , 2027 to defray the Salaries and Other Expenses of
the PAKISTAN NUCLEAR REGULATORY AUTHORITY.
Voted 2,357,387
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
017 Research and Development General Public 1,861,659 2,256,988 2,227,340 2,357,387
Services
Total 1,861,659 2,256,988 2,227,340 2,357,387
OBJECT CLASSIFICATION
A01 Employees Related Expenses 1,762,942 1,833,459 1,833,459 1,915,964
A011 Pay 830,000 848,000 848,000 845,000
A011-1 Pay of Officers (535,000) (550,000) (550,000) (550,000)
A011-2 Pay of Other Staff (295,000) (298,000) (298,000) (295,000)
A012 Allowances 932,942 985,459 985,459 1,070,964
A012-1 Regular Allowances (834,942) (952,888) (952,888) (1,028,171)
A012-2 Other Allowances (Excluding TA) (98,000) (32,571) (32,571) (42,793)
A03 Operating Expenses 98,717 207,937 193,381 217,854
A04 Employees Retirement Benefits 215,592 200,500 223,569
Total 1,861,659 2,256,988 2,227,340 2,357,387Page 26
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 , 2027 to defray the Salaries and Other Expenses of
the NAYA PAKISTAN HOUSING DEVELOPMENT AUTHORITY.
Voted 142,694
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
061 Housing Development 428,125 1,587,567 129,365 142,694
Total 428,125 1,587,567 129,365 142,694
OBJECT CLASSIFICATION
A01 Employees Related Expenses 348,889 493,012 92,192 97,954
A011 Pay 79,660 112,000 20,530 19,000
A011-1 Pay of Officers (48,148) (65,000) (11,142) (10,000)
A011-2 Pay of Other Staff (31,512) (47,000) (9,388) (9,000)
A012 Allowances 269,229 381,012 71,662 78,954
A012-1 Regular Allowances (247,513) (351,012) (66,149) (68,954)
A012-2 Other Allowances (Excluding TA) (21,716) (30,000) (5,513) (10,000)
A03 Operating Expenses 79,236 94,555 37,173 44,740
A05 Grants, Subsidies and Write off Loans 1,000,000
Total 428,125 1,587,567 129,365 142,694Page 27
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 , 2027 to defray the Salaries and Other Expenses of
the PRIME MINISTER'S OFFICE (INTERNAL).
Voted 895,499
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 678,452 857,721 836,251 895,499
Fiscal Affairs, External Affairs
Total 678,452 857,721 836,251 895,499
OBJECT CLASSIFICATION
A01 Employees Related Expenses 459,412 560,341 560,341 585,555
A011 Pay 159,249 182,878 180,891 191,247
A011-1 Pay of Officers (42,601) (48,334) (46,328) (49,178)
A011-2 Pay of Other Staff (116,648) (134,544) (134,563) (142,069)
A012 Allowances 300,163 377,463 379,450 394,308
A012-1 Regular Allowances (203,553) (269,978) (271,065) (285,657)
A012-2 Other Allowances (Excluding TA) (96,610) (107,485) (108,385) (108,651)
A03 Operating Expenses 187,388 256,641 235,171 273,600
A04 Employees Retirement Benefits 11,668 10,145 10,145 7,511
A05 Grants, Subsidies and Write off Loans 2,600 9,700 9,700 9,700
A09 Physical Assets 583 675 675 600
A13 Repairs and Maintenance 16,801 20,219 20,219 18,533
Total 678,452 857,721 836,251 895,499Page 28
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 , 2027 to defray the Salaries and Other Expenses of
the PRIME MINISTER'S OFFICE (PUBLIC).
Voted 921,203
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 719,045 896,542 882,240 921,203
Fiscal Affairs, External Affairs
Total 719,045 896,542 882,240 921,203
OBJECT CLASSIFICATION
A01 Employees Related Expenses 567,022 704,621 704,621 729,282
A011 Pay 205,112 259,200 249,200 260,726
A011-1 Pay of Officers (144,070) (185,200) (185,200) (196,492)
A011-2 Pay of Other Staff (61,042) (74,000) (64,000) (64,234)
A012 Allowances 361,910 445,421 455,421 468,556
A012-1 Regular Allowances (267,538) (368,021) (338,021) (351,056)
A012-2 Other Allowances (Excluding TA) (94,372) (77,400) (117,400) (117,500)
A03 Operating Expenses 125,874 151,050 149,748 158,221
A04 Employees Retirement Benefits 10,867 11,471 9,471 12,300
A05 Grants, Subsidies and Write off Loans 7,365 21,200 10,200 13,500
A13 Repairs and Maintenance 7,917 8,200 8,200 7,900
Total 719,045 896,542 882,240 921,203Page 29
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 , 2027 to defray the Salaries and Other Expenses of
the NATIONAL DISASTER MANAGEMENT AUTHORITY.
Voted 1,048,376
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
107 Administration 822,973 908,293 4,888,191 1,048,376
Total 822,973 908,293 4,888,191 1,048,376
OBJECT CLASSIFICATION
A01 Employees Related Expenses 599,155 621,126 621,126 649,076
A011 Pay 241,434 171,039 171,039 171,039
A011-1 Pay of Officers (142,438) (90,548) (90,548) (90,548)
A011-2 Pay of Other Staff (98,996) (80,491) (80,491) (80,491)
A012 Allowances 357,721 450,087 450,087 478,037
A012-1 Regular Allowances (241,730) (282,730) (282,730) (310,680)
A012-2 Other Allowances (Excluding TA) (115,991) (167,357) (167,357) (167,357)
A03 Operating Expenses 223,818 287,167 267,065 399,300
A06 Transfers 4,000,000
Total 822,973 908,293 4,888,191 1,048,376Page 30
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 , 2027 to defray the Salaries and Other Expenses of
the BOARD OF INVESTMENT.
Voted 858,109
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
044 Mining and Manufacturing 762,765 806,183 775,049 858,109
Total 762,765 806,183 775,049 858,109
OBJECT CLASSIFICATION
A01 Employees Related Expenses 364,860 364,603 381,923 399,109
A011 Pay 145,572 148,750 148,750 158,653
A011-1 Pay of Officers (92,201) (92,647) (92,647) (94,950)
A011-2 Pay of Other Staff (53,371) (56,103) (56,103) (63,703)
A012 Allowances 219,288 215,853 233,173 240,456
A012-1 Regular Allowances (202,488) (198,798) (214,118) (220,801)
A012-2 Other Allowances (Excluding TA) (16,800) (17,055) (19,055) (19,655)
A03 Operating Expenses 237,011 416,380 367,968 431,400
A04 Employees Retirement Benefits 10,505 8,100 8,100 10,800
A05 Grants, Subsidies and Write off Loans 800
A09 Physical Assets 126,238 5,650 5,650 5,650
A13 Repairs and Maintenance 23,351 11,450 11,408 11,150
Total 762,765 806,183 775,049 858,109Page 31
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 , 2027 to defray the Salaries and Other Expenses of
the PRIME MINISTER'S INSPECTION COMMISSION.
Voted 199,842
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 142,768 153,039 151,016 199,842
Fiscal Affairs, External Affairs
Total 142,768 153,039 151,016 199,842
OBJECT CLASSIFICATION
A01 Employees Related Expenses 109,638 121,996 122,722 150,863
A011 Pay 51,469 57,653 56,342 50,770
A011-1 Pay of Officers (43,099) (45,911) (44,600) (38,680)
A011-2 Pay of Other Staff (8,370) (11,742) (11,742) (12,090)
A012 Allowances 58,169 64,343 66,380 100,093
A012-1 Regular Allowances (49,564) (55,933) (58,670) (90,193)
A012-2 Other Allowances (Excluding TA) (8,605) (8,410) (7,710) (9,900)
A03 Operating Expenses 18,961 25,717 23,063 46,449
A04 Employees Retirement Benefits 6,997 3,679 3,628 210
A05 Grants, Subsidies and Write off Loans 60 48 60
A09 Physical Assets 6,832 60 48 60
A13 Repairs and Maintenance 340 1,527 1,507 2,200
Total 142,768 153,039 151,016 199,842Page 32
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 , 2027 to defray the Salaries and Other Expenses of
the SPECIAL TECHNOLOGY ZONE AUTHORITY.
Voted 952,481
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
048 Research & Development Economic Affairs 705,408 783,185 759,084 952,481
Total 705,408 783,185 759,084 952,481
OBJECT CLASSIFICATION
A01 Employees Related Expenses 391,212 438,889 438,889 523,639
A011 Pay 280,991 285,573 303,133 365,960
A011-1 Pay of Officers (264,786) (259,871) (282,031) (345,400)
A011-2 Pay of Other Staff (16,205) (25,702) (21,102) (20,560)
A012 Allowances 110,221 153,316 135,756 157,679
A012-1 Regular Allowances (59,296) (95,647) (59,987) (81,288)
A012-2 Other Allowances (Excluding TA) (50,925) (57,669) (75,769) (76,391)
A03 Operating Expenses 314,196 344,296 320,195 428,842
Total 705,408 783,185 759,084 952,481Page 33
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 , 2027 to defray the Salaries and Other Expenses of
the NATIONAL ANTI-MONEY LAUNDERING & COUNTER FINANCING OF TERRORISM AUTHORITY.
Voted 205,225
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 200,000 193,000 205,225
Fiscal Affairs, External Affairs
Total 200,000 193,000 205,225
OBJECT CLASSIFICATION
A01 Employees Related Expenses 100,000 100,000 101,000
A011 Pay 85,000 59,000 50,000
A011-1 Pay of Officers (75,000) (49,000) (40,000)
A011-2 Pay of Other Staff (10,000) (10,000) (10,000)
A012 Allowances 15,000 41,000 51,000
A012-1 Regular Allowances (10,000) (36,000) (45,000)
A012-2 Other Allowances (Excluding TA) (5,000) (5,000) (6,000)
A03 Operating Expenses 100,000 93,000 104,225
Total 200,000 193,000 205,225Page 34
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 , 2027 to defray the Salaries and Other Expenses of
the CANNABIS CONTROL & REGULATORY AUTHORITY.
Voted 250,225
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 200,000 193,000 250,225
Fiscal Affairs, External Affairs
Total 200,000 193,000 250,225
OBJECT CLASSIFICATION
A01 Employees Related Expenses 100,000 100,000 50,000
A011 Pay 95,000 95,000 40,000
A011-1 Pay of Officers (60,000) (60,000) (35,000)
A011-2 Pay of Other Staff (35,000) (35,000) (5,000)
A012 Allowances 5,000 5,000 10,000
A012-1 Regular Allowances (5,000)
A012-2 Other Allowances (Excluding TA) (5,000) (5,000) (5,000)
A03 Operating Expenses 100,000 93,000 200,225
Total 200,000 193,000 250,225Page 35
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 , 2027 to defray the Salaries and Other Expenses of
the ESTABLISHMENT DIVISION.
Voted 10,177,181
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
015 General Services 6,138,584 7,687,621 7,273,636 8,019,857
019 General Public Service Not Elsewhere Defined 1,072,101 1,374,397 1,315,792 1,404,756
044 Mining and Manufacturing 86,474 98,377 90,495 95,562
082 Cultural Services 129,932 132,517 126,464 137,334
095 Subsidiary Services to Education 9,848 10,165 10,884 12,118
097 Education Affairs,Services not Elsewhere 124,305 177,232 88,100 134,070
Classified
107 Administration 234,425 334,519 263,041 373,484
Total 7,795,669 9,814,828 9,168,412 10,177,181
OBJECT CLASSIFICATION
A01 Employees Related Expenses 2,613,139 2,415,928 2,500,842 2,883,367
A011 Pay 1,373,834 1,008,488 1,005,508 1,017,168
A011-1 Pay of Officers (962,992) (630,666) (630,540) (604,102)
A011-2 Pay of Other Staff (410,842) (377,822) (374,968) (413,066)
A012 Allowances 1,239,305 1,407,440 1,495,334 1,866,199
A012-1 Regular Allowances (974,441) (1,100,876) (1,180,135) (1,715,016)
A012-2 Other Allowances (Excluding TA) (264,864) (306,564) (315,199) (151,183)
A02 Project Pre-Investment Analysis 100 28 200
A03 Operating Expenses 885,656 1,358,980 1,265,495 1,399,953
A04 Employees Retirement Benefits 81,054 194,085 174,613 143,654
A05 Grants, Subsidies and Write off Loans 72,644 1,295,320 937,776 1,145,520
A06 Transfers 4,027,222 4,229,124 4,130,425 4,333,997
A09 Physical Assets 8,132 57,450 44,194 98,165
A13 Repairs and Maintenance 107,822 263,841 115,039 172,325
Total 7,795,669 9,814,828 9,168,412 10,177,181Page 36
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 , 2027 to defray the Salaries and Other Expenses of
the FEDERAL PUBLIC SERVICE COMMISSION.
Voted 1,473,723
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 1,303,574 1,376,533 1,336,006 1,473,723
Fiscal Affairs, External Affairs
Total 1,303,574 1,376,533 1,336,006 1,473,723
OBJECT CLASSIFICATION
A01 Employees Related Expenses 748,106 803,552 803,552 857,946
A011 Pay 352,649 371,334 346,508 357,725
A011-1 Pay of Officers (212,289) (228,691) (213,900) (224,353)
A011-2 Pay of Other Staff (140,360) (142,643) (132,608) (133,372)
A012 Allowances 395,457 432,218 457,044 500,221
A012-1 Regular Allowances (337,558) (366,639) (387,009) (422,350)
A012-2 Other Allowances (Excluding TA) (57,899) (65,579) (70,035) (77,871)
A03 Operating Expenses 448,032 486,934 441,171 565,682
A04 Employees Retirement Benefits 24,447 22,500 23,556 24,700
A05 Grants, Subsidies and Write off Loans 3,543 7,300 10,030 3,700
A09 Physical Assets 62,324
A13 Repairs and Maintenance 17,122 56,247 57,697 21,695
Total 1,303,574 1,376,533 1,336,006 1,473,723Page 37
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 , 2027 to defray the Salaries and Other Expenses of
the NATIONAL SCHOOL OF PUBLIC POLICY.
Voted 3,514,750
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
019 General Public Service Not Elsewhere Defined 3,067,503 3,391,048 3,290,366 3,514,750
Total 3,067,503 3,391,048 3,290,366 3,514,750
OBJECT CLASSIFICATION
A01 Employees Related Expenses 1,909,242 1,850,685 2,076,469 2,244,148
A011 Pay 707,074 656,173 664,590 630,281
A011-1 Pay of Officers (472,285) (419,373) (419,059) (358,000)
A011-2 Pay of Other Staff (234,789) (236,800) (245,531) (272,281)
A012 Allowances 1,202,168 1,194,512 1,411,879 1,613,867
A012-1 Regular Allowances (721,804) (763,733) (886,291) (1,064,914)
A012-2 Other Allowances (Excluding TA) (480,364) (430,779) (525,588) (548,953)
A03 Operating Expenses 1,158,261 1,540,363 1,213,897 1,270,602
Total 3,067,503 3,391,048 3,290,366 3,514,750Page 38
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 , 2027 to defray the Salaries and Other Expenses of
the CIVIL SERVICES ACADEMY.
Voted 2,087,757
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
019 General Public Service Not Elsewhere Defined 1,575,242 2,000,283 1,935,687 2,087,757
Total 1,575,242 2,000,283 1,935,687 2,087,757
OBJECT CLASSIFICATION
A01 Employees Related Expenses 886,049 1,077,492 1,077,492 1,125,979
A011 Pay 458,419 515,000 515,000 511,000
A011-1 Pay of Officers (345,300) (402,000) (402,000) (400,000)
A011-2 Pay of Other Staff (113,119) (113,000) (113,000) (111,000)
A012 Allowances 427,630 562,492 562,492 614,979
A012-1 Regular Allowances (316,659) (405,082) (405,082) (528,979)
A012-2 Other Allowances (Excluding TA) (110,971) (157,410) (157,410) (86,000)
A03 Operating Expenses 689,193 922,791 858,195 961,778
Total 1,575,242 2,000,283 1,935,687 2,087,757Page 39
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 , 2027 to defray the Salaries and Other Expenses of
the NATIONAL SECURITY DIVISION.
Voted 488,768
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 129,949 240,618 224,250 488,768
Fiscal Affairs, External Affairs
Total 129,949 240,618 224,250 488,768
OBJECT CLASSIFICATION
A01 Employees Related Expenses 108,760 140,259 138,206 191,148
A011 Pay 48,789 55,950 61,002 88,900
A011-1 Pay of Officers (41,403) (46,050) (52,500) (79,300)
A011-2 Pay of Other Staff (7,386) (9,900) (8,502) (9,600)
A012 Allowances 59,971 84,309 77,204 102,248
A012-1 Regular Allowances (55,053) (76,575) (67,521) (92,408)
A012-2 Other Allowances (Excluding TA) (4,918) (7,734) (9,683) (9,840)
A03 Operating Expenses 14,388 89,859 47,598 261,370
A04 Employees Retirement Benefits 6,182 7,050 2,226 8,750
A09 Physical Assets 500 33,270 13,800
A13 Repairs and Maintenance 619 2,950 2,950 13,700
Total 129,949 240,618 224,250 488,768Page 40
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 , 2027 to defray the Salaries and Other Expenses of
the COUNCIL OF COMMON INTEREST (SECRETARIAT).
Voted 117,902
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 83,195 112,937 96,247 117,902
Fiscal Affairs, External Affairs
Total 83,195 112,937 96,247 117,902
OBJECT CLASSIFICATION
A01 Employees Related Expenses 49,488 70,853 56,913 74,040
A011 Pay 17,153 22,911 19,459 21,864
A011-1 Pay of Officers (12,314) (19,445) (15,382) (18,504)
A011-2 Pay of Other Staff (4,839) (3,466) (4,077) (3,360)
A012 Allowances 32,335 47,942 37,454 52,176
A012-1 Regular Allowances (26,981) (40,906) (32,658) (44,726)
A012-2 Other Allowances (Excluding TA) (5,354) (7,036) (4,796) (7,450)
A03 Operating Expenses 25,621 36,024 27,653 36,147
A04 Employees Retirement Benefits 2,564 1,950 1,428 4,500
A05 Grants, Subsidies and Write off Loans 550 2
A09 Physical Assets 2,908 655 801 653
A13 Repairs and Maintenance 2,614 2,905 9,452 2,560
Total 83,195 112,937 96,247 117,902Page 41
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 , 2027 for SPECIAL INVESTMENT FACILITATION
COUNCIL DIVISION (SIFCD).
Voted 354,365
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
041 General Economic,Commercial & Labour 340,000 315,960 354,365
Affairs
Total 340,000 315,960 354,365
OBJECT CLASSIFICATION
A03 Operating Expenses 123,800 166,388 188,065
A09 Physical Assets 159,500 53,680 108,500
A13 Repairs and Maintenance 56,700 95,892 57,800
Total 340,000 315,960 354,365Page 42
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 , 2027 for INTELLIGENCE BUREAU DIVISION.
Voted 22,960,644
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the CABINET
SECRETARIAT .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
019 General Public Service Not Elsewhere Defined 19,120,993 18,591,724 22,960,644
Total 19,120,993 18,591,724 22,960,644
OBJECT CLASSIFICATION
A01 Employees Related Expenses 11,560,019 11,560,019 12,080,219
A012 Allowances 11,560,019 11,560,019 12,080,219
A012-1 Regular Allowances (11,560,019) (11,560,019) (12,080,219)
A03 Operating Expenses 7,560,974 7,031,705 10,880,425
Total 19,120,993 18,591,724 22,960,644Page 43
SECTION II
MINISTRY OF CLIMATE CHANGE AND ENVIRONMENTAL COORDINATION
**********
2026-2027
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 Enviromental Coordination
Division 1,315,421
Total : 1,315,421Page 44
No text layer on this page, see the official PDF.
Page 45
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 , 2027 to defray the Salaries and Other Expenses of
the CLIMATE CHANGE AND ENVIROMENTAL COORDINATION DIVISION.
Voted 1,315,421
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
017 Research and Development General Public 55,425 55,385 57,344 64,749
Services
055 Administration of Environment Protection 907,779 1,013,047 1,085,034 1,250,672
Total 963,204 1,068,432 1,142,378 1,315,421
OBJECT CLASSIFICATION
A01 Employees Related Expenses 536,313 672,276 673,684 702,528
A011 Pay 241,364 293,111 278,172 293,151
A011-1 Pay of Officers (159,353) (200,280) (188,163) (199,011)
A011-2 Pay of Other Staff (82,011) (92,831) (90,009) (94,140)
A012 Allowances 294,949 379,165 395,512 409,377
A012-1 Regular Allowances (266,693) (341,649) (353,588) (369,156)
A012-2 Other Allowances (Excluding TA) (28,256) (37,516) (41,924) (40,221)
A02 Project Pre-Investment Analysis 550 150
A03 Operating Expenses 364,304 358,803 446,220 572,118
A04 Employees Retirement Benefits 12,457 10,070 3,764 13,541
A05 Grants, Subsidies and Write off Loans 6,200 3,200 711 5,450
A06 Transfers 102 21
A09 Physical Assets 23,329 1,850 5,212 2,125
A13 Repairs and Maintenance 20,601 21,581 12,787 19,488
Total 963,204 1,068,432 1,142,378 1,315,421Page 46
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Page 47
SECTION III
MINISTRY OF COMMERCE
**********
2026-2027
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Ministry of Commerce
Current Expenditure on Revenue Account.
24 Commerce Division 27,909,940
Total : 27,909,940Page 48
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Page 49
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 , 2027 to defray the Salaries and Other Expenses of
the COMMERCE DIVISION.
Voted 27,909,940
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
COMMERCE .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
014 Transfers 9,993,869 15,000,000 15,000,000 14,000,000
041 General Economic,Commercial & Labour 9,818,934 11,878,574 10,604,228 13,909,940
Affairs
042 Agriculture,Food,Irrigation,Forestry and Fishing 5,000,000 7,500,000
047 Other Industries 71,769 70,000 35,601
Total 24,884,572 26,948,574 33,139,829 27,909,940
OBJECT CLASSIFICATION
A01 Employees Related Expenses 4,673,641 6,014,240 5,334,431 6,284,880
A011 Pay 1,802,678 2,492,102 2,100,207 2,569,927
A011-1 Pay of Officers (657,552) (921,265) (704,251) (1,166,645)
A011-2 Pay of Other Staff (1,145,126) (1,570,837) (1,395,956) (1,403,282)
A012 Allowances 2,870,963 3,522,138 3,234,224 3,714,953
A012-1 Regular Allowances (2,285,374) (2,949,604) (2,553,396) (3,066,714)
A012-2 Other Allowances (Excluding TA) (585,589) (572,534) (680,828) (648,239)
A02 Project Pre-Investment Analysis 1,000 1,000 1,000
A03 Operating Expenses 4,853,630 5,726,391 4,988,043 7,319,173
A04 Employees Retirement Benefits 73,590 23,928 116,386 27,794
A05 Grants, Subsidies and Write off Loans 14,995,319 15,009,792 22,501,292 14,009,794
A09 Physical Assets 189,794 49,381 56,233 108,723
A12 Civil works 189 600 600 600
A13 Repairs and Maintenance 98,409 123,242 141,844 157,976
Total 24,884,572 26,948,574 33,139,829 27,909,940Page 50
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Page 51
SECTION IV
MINISTRY OF COMMUNICATIONS
**********
2026-2027
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Ministry of Communications
Current Expenditure on Revenue Account.
25 Communications Division 354,958
26 Other Expenditure of Communications Division 36,137,389
27 Pakistan Post Office Department 25,541,726
Total : 62,034,073Page 52
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Page 53
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 , 2027 to defray the Salaries and Other Expenses of
the COMMUNICATIONS DIVISION.
Voted 354,958
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
COMMUNICATIONS .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
045 Construction and Transport 320,662 313,680 307,459 354,958
Total 320,662 313,680 307,459 354,958
OBJECT CLASSIFICATION
A01 Employees Related Expenses 231,581 232,654 232,654 254,509
A011 Pay 92,257 102,116 102,116 87,273
A011-1 Pay of Officers (52,794) (75,236) (75,236) (48,980)
A011-2 Pay of Other Staff (39,463) (26,880) (26,880) (38,293)
A012 Allowances 139,324 130,538 130,538 167,236
A012-1 Regular Allowances (122,196) (116,538) (116,538) (154,536)
A012-2 Other Allowances (Excluding TA) (17,128) (14,000) (14,000) (12,700)
A03 Operating Expenses 77,652 70,944 65,970 85,389
A04 Employees Retirement Benefits 6,125 4,807 3,970 5,907
A05 Grants, Subsidies and Write off Loans 1,705 1,585 4,303
A09 Physical Assets 110 96 85
A13 Repairs and Maintenance 5,304 3,460 3,184 4,765
Total 320,662 313,680 307,459 354,958Page 54
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 , 2027 to defray the Salaries and Other Expenses of
the OTHER EXPENDITURE OF COMMUNICATIONS DIVISION.
Voted 36,137,389
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
COMMUNICATIONS .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
045 Construction and Transport 31,161,826 34,505,505 33,396,775 35,878,028
046 Communications 124,336 249,267 143,651 259,361
Total 31,286,162 34,754,772 33,540,426 36,137,389
OBJECT CLASSIFICATION
A01 Employees Related Expenses 12,602,247 14,331,757 15,957,734 14,978,252
A011 Pay 4,175,816 4,639,180 4,562,563 4,337,412
A011-1 Pay of Officers (1,392,863) (1,576,471) (1,421,914) (1,344,490)
A011-2 Pay of Other Staff (2,782,953) (3,062,709) (3,140,649) (2,992,922)
A012 Allowances 8,426,431 9,692,577 11,395,171 10,640,840
A012-1 Regular Allowances (7,957,932) (9,197,149) (10,885,605) (10,149,562)
A012-2 Other Allowances (Excluding TA) (468,499) (495,428) (509,566) (491,278)
A02 Project Pre-Investment Analysis 1,500 348
A03 Operating Expenses 13,547,768 14,688,726 13,401,137 16,370,325
A04 Employees Retirement Benefits 49,468 45,757 50,975 50,128
A05 Grants, Subsidies and Write off Loans 3,119,265 4,501,695 3,300,369 3,847,581
A06 Transfers 53,922 51,440 63,652 46,774
A09 Physical Assets 1,369,886 510,782 110,059 230,296
A13 Repairs and Maintenance 543,606 623,115 656,500 613,685
Total 31,286,162 34,754,772 33,540,426 36,137,389Page 55
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 , 2027 to defray the Salaries and Other Expenses of
the PAKISTAN POST OFFICE DEPARTMENT.
Total 25,541,726
(Charged) Rs. 5,000
(Voted) Rs. 25,536,726
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
COMMUNICATIONS .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
046 Communications 29,435,703 24,453,581 24,082,300 25,541,726
Total 29,435,703 24,453,581 24,082,300 25,541,726
(Charged) 5,000 5,000 4,650 5,000
(Voted) 29,430,703 24,448,581 24,077,650 25,536,726
____________________________________________________________
OBJECT CLASSIFICATION
A01 Employees Related Expenses 18,053,093 19,613,559 19,614,776 20,497,213
A011 Pay 8,611,252 9,230,794 9,230,794 8,360,104
A011-1 Pay of Officers (544,854) (553,381) (553,381) (535,754)
A011-2 Pay of Other Staff (8,066,398) (8,677,413) (8,677,413) (7,824,350)
A012 Allowances 9,441,841 10,382,765 10,383,982 12,137,109
A012-1 Regular Allowances (9,272,960) (10,147,365) (10,147,365) (11,920,809)
A012-2 Other Allowances (Excluding TA) (168,881) (235,400) (236,617) (216,300)
A03 Operating Expenses 4,265,226 3,684,544 3,390,099 3,783,258
A04 Employees Retirement Benefits 369,712 477,624 457,505 499,320
A05 Grants, Subsidies and Write off Loans 6,383,181 467,000 422,365 522,000
A06 Transfers 1,000 1,200 1,200
A07 Interest Payment 5,000 5,000 4,650 5,000
(Charged) 5,000 5,000 4,650 5,000
A09 Physical Assets 144,753
A10 Principal Repayments of Loans 10,000 10,000 10,000
A12 Civil works 274 4,000 400 6,000
A13 Repairs and Maintenance 203,464 190,654 192,505 217,735
Total 29,435,703 24,453,581 24,082,300 25,541,726
(Charged) 5,000 5,000 4,650 5,000
(Voted) 29,430,703 24,448,581 24,077,650 25,536,726 ____________________________________________________________Page 56
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Page 57
SECTION V
MINISTRY OF DEFENCE
**********
2026-2027
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Ministry of Defence.
Current Expenditure on Revenue Account.
28 Defence Division 17,100,707
29 Federal Government Educational Institutions
in Cantonments and Garrisons 17,582,031
30 Airports Security Force 21,650,713
31 Defence Services 3,000,000,000
Total : 3,056,333,451Page 58
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Page 59
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 , 2027 to defray the Salaries and Other Expenses of
the DEFENCE DIVISION.
Voted 17,100,707
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
DEFENCE .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
017 Research and Development General Public 2,419,735 2,436,000 2,481,972 2,750,000
Services
025 Defence Administration 8,176,533 6,857,213 10,709,104 9,759,861
041 General Economic,Commercial & Labour 3,938,925 3,927,066 4,380,000
Affairs
045 Construction and Transport 659,998 653,024 210,846
Total 10,596,268 13,892,136 17,771,166 17,100,707
OBJECT CLASSIFICATION
A01 Employees Related Expenses 3,898,972 7,071,167 7,088,317 7,734,861
A011 Pay 2,241,974 3,847,895 3,840,337 3,839,384
A011-1 Pay of Officers (827,136) (1,353,992) (1,364,450) (1,320,473)
A011-2 Pay of Other Staff (1,414,838) (2,493,903) (2,475,887) (2,518,911)
A012 Allowances 1,656,998 3,223,272 3,247,980 3,895,477
A012-1 Regular Allowances (1,584,690) (3,083,169) (3,099,698) (3,629,135)
A012-2 Other Allowances (Excluding TA) (72,308) (140,103) (148,282) (266,342)
A02 Project Pre-Investment Analysis 3,000 3,000
A03 Operating Expenses 2,953,238 3,436,070 3,226,705 3,686,186
A04 Employees Retirement Benefits 88,248 288,333 134,024 333,284
A05 Grants, Subsidies and Write off Loans 153,340 173,746 223,747 1,503,500
A06 Transfers 370 344 450
A09 Physical Assets 2,446,111 701,000 4,894,387 1,310,500
A12 Civil works 191,882
A13 Repairs and Maintenance 1,056,359 2,218,450 2,203,642 2,337,044
Total 10,596,268 13,892,136 17,771,166 17,100,707Page 60
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 , 2027 to defray the Salaries and Other Expenses of
the FEDERAL GOVERNMENT EDUCATIONAL INSTITUTIONS IN CANTONMENTS AND GARRISONS.
Voted 17,582,031
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
DEFENCE .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
091 Pre & Primary Education Affairs &Service 1,481,528 1,474,121 1,502,611 1,630,786
092 Secondary Education Affairs and Services 9,217,506 8,109,323 8,324,060 8,999,301
093 Tertiary Education Affairs and Services 2,626,461 2,784,475 2,876,881 3,068,093
096 Administration 2,119,413 3,540,197 3,041,346 3,883,851
Total 15,444,908 15,908,116 15,744,898 17,582,031
OBJECT CLASSIFICATION
A01 Employees Related Expenses 13,687,231 12,977,488 12,985,488 14,569,834
A011 Pay 6,548,493 6,290,326 6,298,326 6,297,030
A011-1 Pay of Officers (4,875,423) (4,621,106) (4,623,106) (4,625,074)
A011-2 Pay of Other Staff (1,673,070) (1,669,220) (1,675,220) (1,671,956)
A012 Allowances 7,138,738 6,687,162 6,687,162 8,272,804
A012-1 Regular Allowances (6,985,585) (6,529,565) (6,529,565) (8,107,860)
A012-2 Other Allowances (Excluding TA) (153,153) (157,597) (157,597) (164,944)
A03 Operating Expenses 1,361,483 2,442,957 1,479,385 2,806,979
A04 Employees Retirement Benefits 7,009 10,063 9,823 12,610
A05 Grants, Subsidies and Write off Loans 117,177 125,000 128,429 120,000
A06 Transfers 22,608 22,608 22,608 22,608
A13 Repairs and Maintenance 249,400 330,000 1,119,165 50,000
Total 15,444,908 15,908,116 15,744,898 17,582,031Page 61
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 , 2027 to defray the Salaries and Other Expenses of
the AIRPORTS SECURITY FORCE.
Voted 21,650,713
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
DEFENCE .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
032 Police 17,375,415 17,222,675 21,650,713
Total 17,375,415 17,222,675 21,650,713
OBJECT CLASSIFICATION
A01 Employees Related Expenses 14,977,567 14,977,567 18,351,556
A011 Pay 5,864,611 5,864,611 6,163,757
A011-1 Pay of Officers (1,088,091) (1,088,091) (1,097,802)
A011-2 Pay of Other Staff (4,776,520) (4,776,520) (5,065,955)
A012 Allowances 9,112,956 9,112,956 12,187,799
A012-1 Regular Allowances (8,750,960) (8,750,960) (11,764,442)
A012-2 Other Allowances (Excluding TA) (361,996) (361,996) (423,357)
A03 Operating Expenses 1,553,232 1,613,863 2,220,849
A04 Employees Retirement Benefits 176,500 177,000 111,846
A05 Grants, Subsidies and Write off Loans 88,700 88,700 138,700
A06 Transfers 9,700 9,700 15,000
A09 Physical Assets 413,385 200,523 625,500
A13 Repairs and Maintenance 156,331 155,322 187,262
Total 17,375,415 17,222,675 21,650,713Page 62
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 , 2027 for DEFENCE SERVICES.
Voted 3,000,000,000
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
DEFENCE .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
021 Military Defence 2,201,807,105 2,550,000,000 2,583,968,155 3,000,000,000
Total 2,201,807,105 2,550,000,000 2,583,968,155 3,000,000,000
OBJECT CLASSIFICATION
A01 Employees Related Expenses 835,430,275 846,032,000 851,080,286 967,547,705
A012 Allowances 835,430,275 846,032,000 851,080,286 967,547,705
A012-1 Regular Allowances (835,430,275) (846,032,000) (851,080,286) (967,547,705)
A03 Operating Expenses 583,551,933 704,399,146 721,029,896 743,461,508
A09 Physical Assets 494,163,063 663,076,877 663,922,791 925,833,093
A12 Civil works 288,661,834 336,491,977 347,935,182 363,157,694
Total 2,201,807,105 2,550,000,000 2,583,968,155 3,000,000,000
_________________________________________________________________________________________________________
The above estimates do not include recoveries shown below which are adjusted in the accounts in reduction of
Expenditure:
021 Military Defence -20,588 -20,588 -9,083,403
__________________________________________________
Total - Recoveries -20,588 -20,588 -9,083,403
__________________________________________________Page 63
SECTION VI
MINISTRY OF DEFENCE PRODUCTION
**********
2026-2027
Budget
Estimate
(Rupees in Thousand)
Demand Presented on behalf of the Ministry of
Defence Production
Current Expenditure on Revenue Account.
32 Defence Production Division 1,140,055
Total : 1,140,055Page 64
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Page 65
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 , 2027 to defray the Salaries and Other Expenses of
the DEFENCE PRODUCTION DIVISION.
Voted 1,140,055
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
DEFENCE PRODUCTION .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
025 Defence Administration 1,075,146 1,093,054 1,038,188 1,140,055
Total 1,075,146 1,093,054 1,038,188 1,140,055
OBJECT CLASSIFICATION
A01 Employees Related Expenses 259,075 298,271 293,717 311,693
A011 Pay 103,705 110,755 104,847 120,615
A011-1 Pay of Officers (58,062) (68,180) (60,704) (78,565)
A011-2 Pay of Other Staff (45,643) (42,575) (44,143) (42,050)
A012 Allowances 155,370 187,516 188,870 191,078
A012-1 Regular Allowances (136,435) (168,972) (154,961) (175,534)
A012-2 Other Allowances (Excluding TA) (18,935) (18,544) (33,909) (15,544)
A03 Operating Expenses 173,365 168,045 250,522 316,515
A04 Employees Retirement Benefits 7,727 7,000 6,337 7,500
A05 Grants, Subsidies and Write off Loans 528 9,000 1,038 23,000
A06 Transfers 500 500
A09 Physical Assets 622,692 603,338 467,684 456,347
A13 Repairs and Maintenance 11,759 6,900 18,890 24,500
Total 1,075,146 1,093,054 1,038,188 1,140,055Page 66
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Page 67
SECTION VII
MINISTRY OF ECONOMIC AFFAIRS
**********
2026-2027
Budget
Estimate
(Rupees in Thousand)
Demand Presented on behalf of the Ministry of
Economic Affairs
Current Expenditure on Revenue Account.
33 Economic Affairs Division 985,301
34 Miscellaneous Expenditure of Economic Affairs
Division 14,026,000
Total : 15,011,301Page 68
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Page 69
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 , 2027 to defray the Salaries and Other Expenses of
the ECONOMIC AFFAIRS DIVISION.
Voted 985,301
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
ECONOMIC AFFAIRS.
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
041 General Economic,Commercial & Labour 809,733 943,571 924,437 985,301
Affairs
Total 809,733 943,571 924,437 985,301
OBJECT CLASSIFICATION
A01 Employees Related Expenses 635,110 678,419 678,419 708,947
A011 Pay 250,155 257,290 257,290 260,992
A011-1 Pay of Officers (165,565) (168,470) (168,470) (173,501)
A011-2 Pay of Other Staff (84,590) (88,820) (88,820) (87,491)
A012 Allowances 384,955 421,129 421,129 447,955
A012-1 Regular Allowances (336,927) (361,304) (361,304) (387,849)
A012-2 Other Allowances (Excluding TA) (48,028) (59,825) (59,825) (60,106)
A03 Operating Expenses 152,107 202,752 194,383 211,418
A04 Employees Retirement Benefits 13,458 22,000 17,685 22,000
A05 Grants, Subsidies and Write off Loans 1,157 34,000 28,000 34,085
A09 Physical Assets 1,973 2,050 1,905 2,405
A13 Repairs and Maintenance 5,928 4,350 4,045 6,446
Total 809,733 943,571 924,437 985,301Page 70
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 , 2027 for MISCELLANEOUS EXPENDITURE OF
ECONOMIC AFFAIRS DIVISION.
Voted 14,026,000
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
ECONOMIC AFFAIRS.
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
012 Foreign Economic Aid 7,883,601 5,792,590 5,792,590 5,203,120
014 Transfers 14,129,032 13,928,410 13,845,410 8,822,880
Total 22,012,633 19,721,000 19,638,000 14,026,000
OBJECT CLASSIFICATION
A03 Operating Expenses 485,690 487,100 487,100 998,970
(Voted) 83,000
A03 Operating Expenses 83,000
(Voted) 485,690 487,100 487,100 998,970
A05 Grants, Subsidies and Write off Loans 985,471 3,325,400 3,325,400 593,400
A06 Transfers 10,997,368 9,149,700 9,149,700 8,226,200
A11 Investments 9,544,104 6,675,800 6,675,800 4,207,430
Total 22,012,633 19,721,000 19,638,000 14,026,000Page 71
SECTION VIII
MINISTRY OF ENERGY
**********
2026-2027
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Ministry of Energy
Current Expenditure on Revenue Account.
35 Power Division 578,837,216
36 Petroleum Division 1,111,666
37 Geological Survey of Pakistan 1,201,001
Total : 581,149,883Page 72
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Page 73
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 , 2027 to defray the Salaries and Other Expenses of
the POWER DIVISION.
Voted 578,837,216
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
ENERGY .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 316,195,281 415,136,000 415,136,000 446,000,000
Fiscal Affairs, External Affairs
014 Transfers 839,649,119 143,330,336 248,239,163 48,345,311
041 General Economic,Commercial & Labour 84,505,510 78,000,000 78,000,000 84,000,000
Affairs
043 Fuel and Energy 941,826 437,366 384,586 491,905
Total 1,241,291,736 636,903,702 741,759,749 578,837,216
OBJECT CLASSIFICATION
A01 Employees Related Expenses 394,136 409,370 453,866 525,389
A011 Pay 148,691 170,634 166,887 191,875
A011-1 Pay of Officers (108,137) (125,198) (123,349) (144,771)
A011-2 Pay of Other Staff (40,554) (45,436) (43,538) (47,104)
A012 Allowances 245,445 238,736 286,979 333,514
A012-1 Regular Allowances (187,306) (214,836) (215,421) (259,298)
A012-2 Other Allowances (Excluding TA) (58,139) (23,900) (71,558) (74,216)
A03 Operating Expenses 539,190 313,102 138,099 254,247
A04 Employees Retirement Benefits 7,509 11,830 12,736 17,500
A05 Grants, Subsidies and Write off Loans 443,200,791 493,138,500 493,138,500 530,001,800
A06 Transfers 286,534 100 130
A09 Physical Assets 56,500 20,800 548 19,750
A11 Investments 796,799,206 143,000,000 248,000,000 48,000,000
A13 Repairs and Maintenance 7,870 10,000 16,000 18,400
Total 1,241,291,736 636,903,702 741,759,749 578,837,216Page 74
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 , 2027 to defray the Salaries and Other Expenses of
the PETROLEUM DIVISION.
Voted 1,111,666
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
ENERGY .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
041 General Economic,Commercial & Labour 158,632 209,043 203,315 243,114
Affairs
043 Fuel and Energy 4,376,785 1,959,749 1,958,822 868,552
Total 4,535,417 2,168,792 2,162,137 1,111,666
OBJECT CLASSIFICATION
A01 Employees Related Expenses 696,468 706,749 706,747 738,552
A011 Pay 340,424 328,321 327,652 304,236
A011-1 Pay of Officers (200,198) (198,090) (198,101) (184,195)
A011-2 Pay of Other Staff (140,226) (130,231) (129,551) (120,041)
A012 Allowances 356,044 378,428 379,095 434,316
A012-1 Regular Allowances (324,171) (350,268) (345,835) (390,101)
A012-2 Other Allowances (Excluding TA) (31,873) (28,160) (33,260) (44,215)
A03 Operating Expenses 178,537 219,998 221,063 293,659
A04 Employees Retirement Benefits 18,715 24,030 22,554 23,800
A05 Grants, Subsidies and Write off Loans 3,636,361 1,211,000 1,207,420 25,000
A09 Physical Assets 8 900 110 21,000
A13 Repairs and Maintenance 5,328 6,115 4,243 9,655
Total 4,535,417 2,168,792 2,162,137 1,111,666Page 75
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 , 2027 to defray the Salaries and Other Expenses of
the GEOLOGICAL SURVEY OF PAKISTAN.
Voted 1,201,001
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
ENERGY .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
041 General Economic,Commercial & Labour 1,055,889 1,139,997 1,119,084 1,196,001
Affairs
048 Research & Development Economic Affairs 34,791 10,000 8,745 5,000
Total 1,090,680 1,149,997 1,127,829 1,201,001
OBJECT CLASSIFICATION
A01 Employees Related Expenses 819,527 854,976 855,462 893,960
A011 Pay 384,791 404,035 403,525 404,091
A011-1 Pay of Officers (196,431) (205,835) (205,945) (217,815)
A011-2 Pay of Other Staff (188,360) (198,200) (197,580) (186,276)
A012 Allowances 434,736 450,941 451,937 489,869
A012-1 Regular Allowances (390,074) (414,376) (414,410) (444,760)
A012-2 Other Allowances (Excluding TA) (44,662) (36,565) (37,527) (45,109)
A02 Project Pre-Investment Analysis 5,936
A03 Operating Expenses 219,171 267,022 251,557 277,947
A04 Employees Retirement Benefits 16,805 11,660 8,157 14,857
A05 Grants, Subsidies and Write off Loans 2,748 9,200 5,307 849
A09 Physical Assets 7,911
A13 Repairs and Maintenance 18,582 7,139 7,346 13,388
Total 1,090,680 1,149,997 1,127,829 1,201,001Page 76
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Page 77
SECTION IX
MINISTRY OF FEDERAL EDUCATION, PROFESSIONAL TRAINING,
NATIONAL HERITAGE AND CULTURE
**********
2026-2027
Budget
Estimate
(Rupees in Thousand)
Demand presented on behalf of the
Ministry of Federal Education, Professional Training,
National Heritage and Culture
Current Expenditure on Revenue Account.
38 Federal Education and Professional
Training Division 42,748,356
39 Higher Education Commission (HEC) 66,432,063
40 National Rahmatul-Lil-Aalameen
Wa Khatamun Nabiyyin Authority 115,783
41 National Vocational & Technical Training
Commission (NAVTTC) 1,092,300
42 National Heritage and Culture Division 2,604,635
Total:- 112,993,137Page 78
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Page 79
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 , 2027 to defray the Salaries and Other Expenses of
the FEDERAL EDUCATION AND PROFESSIONAL TRAINING DIVISION.
Voted 42,748,356
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
014 Transfers 2,000,000
015 General Services 13,347,582 6,956,034 6,080,565 6,810,170
041 General Economic,Commercial & Labour 105,303 102,182 102,853 107,254
Affairs
091 Pre & Primary Education Affairs &Service 4,354,942 4,366,629 4,401,126 4,643,921
092 Secondary Education Affairs and Services 6,089,141 6,310,384 6,379,688 7,016,108
093 Tertiary Education Affairs and Services 12,381,896 12,820,132 14,308,295 14,961,849
094 Education Services Notdefinable by Level 839,932 3,738,188 4,013,653 3,877,768
095 Subsidiary Services to Education 136,719 120,604 126,264 127,604
096 Administration 1,371,841 1,037,151 1,184,980 1,090,055
097 Education Affairs,Services not Elsewhere 882,373 859,045 55,450,391 924,916
Classified
108 Others 927,331 934,440 1,272,283 1,188,711
Total 40,437,060 37,244,789 93,320,098 42,748,356
OBJECT CLASSIFICATION
A01 Employees Related Expenses 22,611,344 22,701,688 22,725,605 25,736,953
A011 Pay 11,182,006 11,151,450 11,015,198 11,604,049
A011-1 Pay of Officers (8,500,859) (8,665,461) (8,552,904) (8,958,992)
A011-2 Pay of Other Staff (2,681,147) (2,485,989) (2,462,294) (2,645,057)
A012 Allowances 11,429,338 11,550,238 11,710,407 14,132,904
A012-1 Regular Allowances (10,640,988) (10,919,475) (11,039,015) (13,302,867)
A012-2 Other Allowances (Excluding TA) (788,350) (630,763) (671,392) (830,037)
A02 Project Pre-Investment Analysis 11,166 12,000 13,163 7,000Page 80
A03 Operating Expenses 7,880,214 10,403,081 10,300,756 10,058,804
A04 Employees Retirement Benefits 487,918 363,876 525,418 410,525
A05 Grants, Subsidies and Write off Loans 8,081,282 2,949,400 58,546,800 5,748,915
A06 Transfers 173,112 246,490 215,192 244,128
A09 Physical Assets 581,712 74,655 462,902 64,463
A13 Repairs and Maintenance 610,312 493,599 530,262 477,568
Total 40,437,060 37,244,789 93,320,098 42,748,356
(In Foreign Exchange) (2,900,000)
(Own Resources)
(Foreign Aid) (2,900,000)
(In Local Currency) (37,244,789) (37,244,789) (93,320,098) (39,848,356)
__________________________________________________Page 81
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 , 2027 to defray the Salaries and Other Expenses of
the HIGHER EDUCATION COMMISSION (HEC).
Voted 66,432,063
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
093 Tertiary Education Affairs and Services 69,013,194 66,407,120 66,383,521 66,432,063
Total 69,013,194 66,407,120 66,383,521 66,432,063
OBJECT CLASSIFICATION
A01 Employees Related Expenses 1,010,000 1,070,000 1,070,000 1,080,700
A011 Pay 534,882 549,735 549,735 560,436
A011-1 Pay of Officers (427,328) (440,838) (440,838) (446,538)
A011-2 Pay of Other Staff (107,554) (108,897) (108,897) (113,898)
A012 Allowances 475,118 520,265 520,265 520,264
A012-1 Regular Allowances (475,118) (520,265) (520,265) (520,264)
A03 Operating Expenses 321,448 337,120 313,521 351,363
A05 Grants, Subsidies and Write off Loans 67,681,746 65,000,000 65,000,000 65,000,000
Total 69,013,194 66,407,120 66,383,521 66,432,063Page 82
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 , 2027 to defray the Salaries and Other Expenses of
the NATIONAL RAHMATUL-LIL-AALAMEEN WA KHATAMUN NABIYYIN AUTHORITY.
Voted 115,783
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
096 Administration 88,471 110,997 105,705 115,783
Total 88,471 110,997 105,705 115,783
OBJECT CLASSIFICATION
A01 Employees Related Expenses 43,078 35,406 37,625 36,999
A011 Pay 17,160 15,500 18,666 20,000
A011-1 Pay of Officers (14,351) (8,000) (10,892) (12,000)
A011-2 Pay of Other Staff (2,809) (7,500) (7,774) (8,000)
A012 Allowances 25,918 19,906 18,959 16,999
A012-1 Regular Allowances (15,554) (12,521) (15,484) (14,499)
A012-2 Other Allowances (Excluding TA) (10,364) (7,385) (3,475) (2,500)
A02 Project Pre-Investment Analysis 14,999
A03 Operating Expenses 30,394 75,591 68,080 78,784
Total 88,471 110,997 105,705 115,783Page 83
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 , 2027 to defray the Salaries and Other Expenses of
the NATIONAL VOCATIONAL & TECHNICAL TRAINING COMMISSION (NAVTTC).
Voted 1,092,300
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
015 General Services 709,399 947,013 858,138 1,092,300
041 General Economic,Commercial & Labour 200,000 200,000
Affairs
Total 709,399 1,147,013 1,058,138 1,092,300
OBJECT CLASSIFICATION
A01 Employees Related Expenses 445,593 469,875 424,161 500,282
A011 Pay 157,823 195,557 160,809 201,483
A011-1 Pay of Officers (114,239) (137,745) (111,373) (141,791)
A011-2 Pay of Other Staff (43,584) (57,812) (49,436) (59,692)
A012 Allowances 287,770 274,318 263,352 298,799
A012-1 Regular Allowances (179,262) (201,477) (215,679) (222,597)
A012-2 Other Allowances (Excluding TA) (108,508) (72,841) (47,673) (76,202)
A03 Operating Expenses 263,806 677,138 633,977 592,018
Total 709,399 1,147,013 1,058,138 1,092,300Page 84
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 , 2027 to defray the Salaries and Other Expenses of
the NATIONAL HERITAGE AND CULTURE DIVISION.
Voted 2,604,635
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 127,101 150,000 162,597 156,183
Fiscal Affairs, External Affairs
041 General Economic,Commercial & Labour 335,091 523,000 418,698 537,395
Affairs
062 Community Development 149,245 164,000 167,556 169,791
082 Cultural Services 1,020,517 1,224,175 1,193,039 1,299,835
095 Subsidiary Services to Education 80 450 450 450
096 Administration 13,221 15,000 32,305 15,619
097 Education Affairs,Services not Elsewhere 370,010 419,000 434,090 425,362
Classified
Total 2,015,265 2,495,625 2,408,735 2,604,635
OBJECT CLASSIFICATION
A01 Employees Related Expenses 1,099,433 1,298,402 1,298,401 1,356,830
A011 Pay 553,716 603,629 576,348 592,442
A011-1 Pay of Officers (285,840) (306,185) (298,192) (314,076)
A011-2 Pay of Other Staff (267,876) (297,444) (278,156) (278,366)
A012 Allowances 545,717 694,773 722,053 764,388
A012-1 Regular Allowances (473,257) (620,190) (648,877) (684,670)
A012-2 Other Allowances (Excluding TA) (72,460) (74,583) (73,176) (79,718)
A03 Operating Expenses 833,534 1,058,943 985,886 1,101,074
A04 Employees Retirement Benefits 23,503 34,054 36,437 24,480
A05 Grants, Subsidies and Write off Loans 2,637 47,703 30,804 41,949
A06 Transfers 12,486 5,200 5,100 5,150
A09 Physical Assets 850 850 950
A13 Repairs and Maintenance 43,672 50,473 51,257 74,202
Total 2,015,265 2,495,625 2,408,735 2,604,635Page 85
SECTION X
MINISTRY OF FINANCE AND REVENUE
**********
2026-2027
Budget
Estimate
(Rupees in Thousand)
Demands Presented on behalf of the Ministry of
Finance and Revenue
Current Expenditure on Revenue Account.
43 Finance Division 5,660,518
44 Other Expenditure of Finance Division 9,873,311
45 Controller General of Accounts 14,914,495
46 Superannuation Allowances And Pensions 1,169,000,000
47 Grants Subsidies and Miscellanious Expenditure 2,561,467,460
48 Revenue Division 106,012
49 Federal Board of Revenue 85,604,176
Total: 3,846,625,972Page 86
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Page 87
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 , 2027 to defray the Salaries and Other Expenses of
the FINANCE DIVISION.
Voted 5,660,518
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 3,458,214 4,821,789 4,696,394 5,660,518
Fiscal Affairs, External Affairs
Total 3,458,214 4,821,789 4,696,394 5,660,518
OBJECT CLASSIFICATION
A01 Employees Related Expenses 2,641,663 3,150,610 3,152,185 3,292,387
A011 Pay 1,027,781 1,227,031 1,218,435 1,262,840
A011-1 Pay of Officers (651,231) (760,055) (730,572) (813,791)
A011-2 Pay of Other Staff (376,550) (466,976) (487,863) (449,049)
A012 Allowances 1,613,882 1,923,579 1,933,750 2,029,547
A012-1 Regular Allowances (1,189,286) (1,484,937) (1,496,668) (1,549,173)
A012-2 Other Allowances (Excluding TA) (424,596) (438,642) (437,082) (480,374)
A03 Operating Expenses 549,474 1,089,913 982,002 1,550,942
A04 Employees Retirement Benefits 85,041 94,395 91,149 101,995
A05 Grants, Subsidies and Write off Loans 21,500 38,900 39,400 38,900
A09 Physical Assets 47,970 301,802 301,684 476,465
A13 Repairs and Maintenance 112,566 146,169 129,974 199,829
Total 3,458,214 4,821,789 4,696,394 5,660,518Page 88
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 , 2027 to defray the Salaries and Other Expenses of
the OTHER EXPENDITURE OF FINANCE DIVISION.
Voted 9,873,311
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 6,723,577 8,637,003 6,981,446 9,815,730
Fiscal Affairs, External Affairs
019 General Public Service Not Elsewhere Defined 39,038 53,679 50,763 57,581
Total 6,762,615 8,690,682 7,032,209 9,873,311
OBJECT CLASSIFICATION
A01 Employees Related Expenses 3,303,335 4,240,393 3,746,754 4,534,998
A011 Pay 1,536,143 1,937,551 1,550,866 1,763,690
A011-1 Pay of Officers (462,065) (624,716) (455,336) (608,874)
A011-2 Pay of Other Staff (1,074,078) (1,312,835) (1,095,530) (1,154,816)
A012 Allowances 1,767,192 2,302,842 2,195,888 2,771,308
A012-1 Regular Allowances (1,600,178) (2,088,056) (1,993,384) (2,518,158)
A012-2 Other Allowances (Excluding TA) (167,014) (214,786) (202,504) (253,150)
A03 Operating Expenses 3,139,022 4,070,978 3,075,202 4,820,140
A04 Employees Retirement Benefits 123,454 99,898 96,065 98,552
A05 Grants, Subsidies and Write off Loans 150,792 174,051 53,351 214,600
A06 Transfers 100 93 100
A09 Physical Assets 960 33,664 21,615 62,164
A13 Repairs and Maintenance 45,052 71,598 39,129 142,757
Total 6,762,615 8,690,682 7,032,209 9,873,311Page 89
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 , 2027 to defray the Salaries and Other Expenses of
the CONTROLLER GENERAL OF ACCOUNTS.
Voted 14,914,495
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 11,980,348 13,811,965 13,453,753 14,914,495
Fiscal Affairs, External Affairs
Total 11,980,348 13,811,965 13,453,753 14,914,495
OBJECT CLASSIFICATION
A01 Employees Related Expenses 7,821,969 8,648,710 8,739,622 9,133,093
A011 Pay 3,606,828 3,784,185 3,876,387 3,632,298
A011-1 Pay of Officers (3,080,206) (3,245,889) (3,334,761) (3,153,673)
A011-2 Pay of Other Staff (526,622) (538,296) (541,626) (478,625)
A012 Allowances 4,215,141 4,864,525 4,863,235 5,500,795
A012-1 Regular Allowances (3,581,374) (4,199,017) (4,198,889) (4,810,043)
A012-2 Other Allowances (Excluding TA) (633,767) (665,508) (664,346) (690,752)
A03 Operating Expenses 2,280,624 2,978,550 2,509,926 3,515,739
A04 Employees Retirement Benefits 284,430 303,530 280,659 272,290
A05 Grants, Subsidies and Write off Loans 148,920 215,931 117,807 218,998
A09 Physical Assets 1,300,227 1,482,169 1,643,902 1,584,859
A13 Repairs and Maintenance 144,178 183,075 161,837 189,516
Total 11,980,348 13,811,965 13,453,753 14,914,495Page 90
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 , 2027 for SUPERANNUATION ALLOWANCES
AND PENSIONS.
Total 1,169,000,000
(Charged) Rs. 6,935,607
(Voted) Rs. 1,162,064,393
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 102,333,163 1,055,000,000 1,055,000,000 1,169,000,000
Fiscal Affairs, External Affairs
Total 102,333,163 1,055,000,000 1,055,000,000 1,169,000,000
(Charged) 3,505,820 5,927,662 5,927,662 6,935,607
(Voted) 98,827,343 1,049,072,338 1,049,072,338 1,162,064,393
____________________________________________________________
OBJECT CLASSIFICATION
A04 Employees Retirement Benefits 102,333,163 1,055,000,000 1,055,000,000 1,169,000,000
(Charged) 3,505,820 5,927,662 5,927,662 6,935,607
(Voted) 98,827,343 1,049,072,338 1,049,072,338 1,162,064,393
Total 102,333,163 1,055,000,000 1,055,000,000 1,169,000,000
(Charged) 3,505,820 5,927,662 5,927,662 6,935,607
(Voted) 98,827,343 1,049,072,338 1,049,072,338 1,162,064,393
____________________________________________________________Page 91
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 , 2027 to defray the Salaries and Other Expenses of
the GRANTS SUBSIDIES AND MISCELLANIOUS EXPENDITURE.
Total 2,561,467,460
(Charged) Rs. 57,000,000
(Voted) Rs. 2,504,467,460
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 35,364,426 475,400,000 214,900,000 388,200,000
Fiscal Affairs, External Affairs
014 Transfers 902,055,328 1,418,635,000 1,410,660,943 2,170,957,460
053 Pollution Abatement 2,155,000 1,655,000 1,155,000
108 Others 155,000 155,000 1,155,000
Total 937,419,754 1,896,345,000 1,627,370,943 2,561,467,460
(Charged) 42,240,394 60,000,000 60,000,000 57,000,000
(Voted) 895,179,360 1,836,345,000 1,567,370,943 2,504,467,460
____________________________________________________________
OBJECT CLASSIFICATION
A01 Employees Related Expenses 195,000 205,000 205,000 205,000
A011 Pay 100,625 110,625 110,625 110,625
A011-1 Pay of Officers (100,625) (110,625) (110,625) (110,625)
A012 Allowances 94,375 94,375 94,375 94,375
A012-1 Regular Allowances (71,875) (71,875) (71,875) (71,875)
A012-2 Other Allowances (Excluding TA) (22,500) (22,500) (22,500) (22,500)
A03 Operating Expenses 24,999 25,000 25,000 25,000
A05 Grants, Subsidies and Write off Loans 936,479,837 1,892,115,000 1,496,040,943 2,559,237,460
(Charged) 42,240,394 60,000,000 60,000,000 57,000,000
(Voted) 894,239,443 1,832,115,000 1,436,040,943 2,502,237,460
A06 Transfers 127,100,000
A11 Investments 719,918 4,000,000 4,000,000 2,000,000
Total 937,419,754 1,896,345,000 1,627,370,943 2,561,467,460
(Charged) 42,240,394 60,000,000 60,000,000 57,000,000
(Voted) 895,179,360 1,836,345,000 1,567,370,943 2,504,467,460
____________________________________________________________Page 92
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 , 2027 to defray the Salaries and Other Expenses of
the REVENUE DIVISION.
Voted 106,012
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 88,774 101,517 90,735 106,012
Fiscal Affairs, External Affairs
Total 88,774 101,517 90,735 106,012
OBJECT CLASSIFICATION
A01 Employees Related Expenses 64,507 75,421 67,335 78,814
A011 Pay 24,981 28,512 25,003 27,894
A011-1 Pay of Officers (16,511) (17,970) (17,460) (17,644)
A011-2 Pay of Other Staff (8,470) (10,542) (7,543) (10,250)
A012 Allowances 39,526 46,909 42,332 50,920
A012-1 Regular Allowances (35,436) (40,409) (36,985) (44,920)
A012-2 Other Allowances (Excluding TA) (4,090) (6,500) (5,347) (6,000)
A03 Operating Expenses 12,652 17,850 18,663 19,248
A04 Employees Retirement Benefits 2,580 3,137 1,324 2,400
A05 Grants, Subsidies and Write off Loans 8,251 4,109 1,536 4,200
A13 Repairs and Maintenance 784 1,000 1,877 1,350
Total 88,774 101,517 90,735 106,012Page 93
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 , 2027 to defray the Salaries and Other Expenses of
the FEDERAL BOARD OF REVENUE.
Voted 85,604,176
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)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 59,774,279 83,099,626 77,017,793 85,604,176
Fiscal Affairs, External Affairs
Total 59,774,279 83,099,626 77,017,793 85,604,176
OBJECT CLASSIFICATION
A01 Employees Related Expenses 25,515,780 28,397,244 28,395,655 29,675,156
A011 Pay 11,216,358 12,048,780 11,838,004 12,537,954
A011-1 Pay of Officers (5,785,055) (6,200,713) (6,048,957) (6,415,510)
A011-2 Pay of Other Staff (5,431,303) (5,848,067) (5,789,047) (6,122,444)
A012 Allowances 14,299,422 16,348,464 16,557,651 17,137,202
A012-1 Regular Allowances (13,104,949) (14,950,448) (14,885,922) (15,494,921)
A012-2 Other Allowances (Excluding TA) (1,194,473) (1,398,016) (1,671,729) (1,642,281)
A03 Operating Expenses 22,223,369 37,146,087 32,657,695 40,496,455
A04 Employees Retirement Benefits 1,076,032 1,089,443 1,063,025 1,222,241
A05 Grants, Subsidies and Write off Loans 2,930,218 3,889,352 3,432,975 5,574,851
A06 Transfers 92,030 100,000 436,000 1,050,000
A09 Physical Assets 6,438,300 6,914,000 4,728,510 1,587,686
A13 Repairs and Maintenance 1,498,550 5,563,500 6,303,933 5,997,787
Total 59,774,279 83,099,626 77,017,793 85,604,176Page 94
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Page 95
SECTION XI
MINISTRY OF FOREIGN AFFAIRS
********
2026-2027
Budget
Estimate
(Rupees in Thousand)
Demands presented on behalf of the Ministry of
Foreign Affairs
Current Expenditure on Revenue Account.
50 Foreign Affairs Division 5,012,472
51 Foreign Missions 63,659,765
Total : 68,672,237Page 96
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Page 97
NO. 050.- FOREIGN AFFAIRS DIVISION DEMANDS FOR GRANTS
DEMAND NO. 050
( FC21M06 )
FOREIGN AFFAIRS DIVISION
I. ESTIMATES of the Amount required in the year ending 30 June , 2027 to defray the Salaries and Other Expenses of
the FOREIGN AFFAIRS DIVISION.
Voted 5,012,472
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FOREIGN AFFAIRS .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 4,933,687 4,360,072 4,218,739 4,858,772
Fiscal Affairs, External Affairs
082 Cultural Services 121,547 144,000 151,056 153,700
Total 5,055,234 4,504,072 4,369,795 5,012,472
OBJECT CLASSIFICATION
A01 Employees Related Expenses 2,461,536 2,666,430 2,691,968 2,812,190
A011 Pay 950,649 1,042,088 1,018,435 1,048,818
A011-1 Pay of Officers (543,312) (597,943) (572,947) (595,153)
A011-2 Pay of Other Staff (407,337) (444,145) (445,488) (453,665)
A012 Allowances 1,510,887 1,624,342 1,673,533 1,763,372
A012-1 Regular Allowances (1,263,072) (1,437,794) (1,446,883) (1,578,801)
A012-2 Other Allowances (Excluding TA) (247,815) (186,548) (226,650) (184,571)
A02 Project Pre-Investment Analysis 80 80 80 80
A03 Operating Expenses 1,991,022 1,419,308 1,275,495 1,762,262
A04 Employees Retirement Benefits 141,876 116,172 139,128 135,450
A05 Grants, Subsidies and Write off Loans 18,942 19,400 20,200 19,400
A06 Transfers 3,100 3,150 3,150 3,150
A07 Interest Payment 8
A09 Physical Assets 160,422
A12 Civil works 69,951 57,175 65,875 57,175
A13 Repairs and Maintenance 208,297 222,357 173,899 222,765
Total 5,055,234 4,504,072 4,369,795 5,012,472Page 98
NO. 051.- FOREIGN MISSIONS DEMANDS FOR GRANTS
DEMAND NO. 051
( FC21F09 / FC24F09 )
FOREIGN MISSIONS
I. ESTIMATES of the Amount required in the year ending 30 June , 2027 to defray the Salaries and Other Expenses of
the FOREIGN MISSIONS.
Total 63,659,765
(Charged) Rs. 500,000
(Voted) Rs. 63,159,765
II. FUNCTION-cum-OBJECT Classification under which this Grant will be accounted for on behalf of the MINISTRY OF
FOREIGN AFFAIRS .
(Rupees in Thousands)
2024-2025 2025-2026 2025-2026 2026-2027
Actual Budget Revised Budget
Expenditure Estimate Estimate Estimate
FUNCTIONAL CLASSIFICATION
011 Executive & Legislative Organs,Financial and 46,427,874 58,080,699 56,772,154 63,659,765
Fiscal Affairs, External Affairs
Total 46,427,874 58,080,699 56,772,154 63,659,765
(Charged) 195,364 50,000 50,000 500,000
(Voted) 46,232,510 58,030,699 56,722,154 63,159,765
____________________________________________________________
OBJECT CLASSIFICATION
A01 Employees Related Expenses 21,078,525 25,594,589 24,665,636 26,801,117
A011 Pay 4,320,626 4,923,930 4,865,048 5,183,247
A011-1 Pay of Officers (745,620) (883,245) (843,460) (889,503)
A011-2 Pay of Other Staff (3,575,006) (4,040,685) (4,021,588) (4,293,744)
A012 Allowances 16,757,899 20,670,659 19,800,588 21,617,870
A012-1 Regular Allowances (13,772,165) (17,256,632) (15,997,340) (17,604,544)
A012-2 Other Allowances (Excluding TA) (2,985,734) (3,414,027) (3,803,248) (4,013,326)
A02 Project Pre-Investment Analysis 600 600 600
A03 Operating Expenses 23,926,806 30,624,056 29,886,987 34,354,941
(Charged) 195,364 50,000 50,000 500,000
(Voted) 23,731,442 30,574,056 29,836,987 33,854,941
A04 Employees Retirement Benefits 26,365 27,437 24,071 28,115
A06 Transfers 221,325 100,000 400,000 350,000
A09 Physical Assets 298,527 10,259 155,170 5
A13 Repairs and Maintenance 876,326 1,723,758 1,639,690 2,124,987
Total 46,427,874 58,080,699 56,772,154 63,659,765
(Charged) 195,364 50,000 50,000 500,000
(Voted) 46,232,510 58,030,699 56,722,154 63,159,765
____________________________________________________________Page 99
SECTION XII
MINISTRY OF HOUSING AND WORKS
******
2026-2027
Budget
Estimate
(Rupees in Thousand)
Demands presented on behalf of the Ministry of Housing and Works
Current Expenditure on Revenue Account.
52 Housing and Works Division 5,925,282
Total : 5,925,282Page 100
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