Excess Demands for Grants and Appropriations for FYs2016-17 & 2024-25
The Excess Demands for Grants and Appropriations for FYs2016-17 & 2024-25 is part of the federal budget for FY 2026-27. This page reproduces the text of its 43 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.
This text was extracted automatically from the PDF's text layer. Tables may lose their column alignment, and a page with no text layer is marked rather than guessed. Check the official PDF before relying on any figure.
Page 1
FEDERAL BUDGET
2 0 2 6 - 2 7
EXCESS DEMANDS
FOR GRANTS AND
APPROPRIATIONS
FOR FYs 2016-17 & 2024-25
GOVERNMENT OF PAKISTAN
FINANCE DIVISION
ISLAMABADPage 2
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Page 3
PREFACE
Excess Budget Statement for FY2016-17 and FY2024-25 covers
expenditures incurred by the Federal Government from the Federal Consolidated
Fund in excess of the expenditures authorized through budget grants or
supplementary grants. The Statement is laid before the National Assembly in
accordance with Article 84(b) of the Constitution of Islamic Republic of Pakistan
and as required under Section 25 of the Public Finance Management Act, 2019.
The provisions of Articles 80 to 83 of Constitution apply to the Excess Budget
Statement as they apply to the Annual Budget Statement.
The document provides details under the Demands for Grants
and Appropriations in two parts. The first part covers the expenditure on
Revenue and Capital Accounts while the second provides details of
Appropriations Charged upon the Federal Consolidated Fund. The Schedule at
the end of the Statement gives details in terms of charged and voted
expenditures.
IMDAD ULLAH BOSAL
Secretary to the Government of Pakistan
Finance Division
Islamabad, June, 2026Page 4
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TABLE OF CONTENTS
EXCESS BUDGET STATEMENT 2016-17 (ADDENDUM)
PART - I CURRENT EXPENDITURE
A - EXPENDITURE ON REVENUE ACCOUNT
IV - COMMUNICATIONS, MINISTRY OF - Page No.
22 Pakistan Post Office Department 5
SCHEDULE
--- Schedule - I 9
EXCESS BUDGET STATEMENT 2024-25
PART - I CURRENT EXPENDITURE
A - EXPENDITURE ON REVENUE ACCOUNT
V - COMMUNICATIONS, MINISTRY OF -
24 Communications Division 15
IX - ENERGY, MINISTRY OF -
34 Petroleum Division 16
X - FEDERAL EDUCATION, PROFESSIONAL TRAINING, NATIONAL
HERITAGE AND CULTURE, MINISTRY OF -
36 Federal Education and Professional Training Division 17
XI - FINANCE AND REVENUE, MINISTRY OF -
44 Superannuation Allowances and Pensions 18
XII - FOREIGN AFFAIRS, MINISTRY OF-
49 Foreign Missions 19
XVIII - INTERIOR, MINISTRY OF-
62 Combined Civil Armed Forces 20
(i)Page 6
XXI - LAW AND JUSTICE, MINISTRY OF - Page No.
66 Law and Justice Division 21
71 District Judiciary, Islamabad Capital Territory 22
PART III - DEVELOPMENT EXPENDITURE
A - DEVELOPMENT EXPENDITURE ON REVENUE ACCOUNT :
XXIII - WATER RESOURCES, MINISTRY OF -
123 Development Expenditure of Water Resources Division 25
PART II - APPROPRIATIONS CHARGED UPON THE
FEDERAL CONSOLIDATED FUND :
II - ECONOMIC AFFAIRS, MINISTRY OF -
--- Foreign Loans Repayment 29
--- Repayment of Short Term Foreign Credits 30
III - FINANCE AND REVENUE, MINISTRY OF -
--- Servicing of Domestic Debt 31
--- Repayment of Domestic Debt 32
IV - LAW AND JUSTICE, MINISTRY OF -
--- Federal Ombudsman Secretariat for Protection against
Harassment of Women at Work Place 33
VI - FEDERAL TAX OMBUDSMAN SECRETARIAT -
--- Federal Tax Ombudsman 34
SCHEDULE
--- Schedule - I 37
(ii)Page 7
EXCESS DEMANDS FOR
GRANTS AND
APPROPRIATIONS
2016-2017
(ADDENDUM)Page 8
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Page 9
PART I.- CURRENT EXPENDITURE (A) EXPENDITURE ON REVENUE ACCOUNT
Page 10
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DEMAND NO. 22
PAKISTAN POST OFFICE DEPARTMENT
(Rs)
Original Grant 16,397,841,000
Supplementary Grant 10,000,000
Total Grant 16,407,841,000
Actual Expenditure 20,533,036,960
Excess 4,125,195,960
Voted 4,125,195,960
Excess expenditure occurred under employees related expenses due
to revision of basic pay scales and employees retirement benefitsPage 12
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Page 13
SCHEDULE - I
SCHEDULE OF EXCESS DEMANDS
FOR GRANTS AND APPROPRIATIONS FOR
THE FINANCIAL YEAR 2016 - 2017
(ADDENDUM)Page 14
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Page 15
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE AND REVENUE
(FINANCE DIVISION)
***
EXCESS BUDGET STATEMENT
FOR FY 2016-17
(ADDENDUM)
SCHEDULE - I
Sum Required To Meet
Demand Authorized Expenditure Total
Number/ Service and Purpose Expenditure
Appropriation Charged Voted (3 + 4)
1 2 3 4 5
Rs Rs Rs
22 Pakistan Post Office Department 4,125,195,960 4,125,195,960
Total : 4,125,195,960 4,125,195,960Page 16
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EXCESS DEMANDS
FOR GRANTS AND
APPROPRIATIONS
2024-2025Page 18
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Page 19
PART I.- CURRENT EXPENDITURE (A) EXPENDITURE ON REVENUE ACCOUNT
Page 20
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Page 21
DEMAND NO. 24
COMMUNICATIONS DIVISION
(Rs)
Original Grant 303,499,000
Supplementary Grant -
Surrender -
Final Grant 303,499,000
Actual Expenditure 320,967,897
Excess 17,468,897
Voted 17,468,897
The excess occurred under employees related expenses which was
obligatory in nature and unavoidable.Page 22
DEMAND NO. 34
PETROLEUM DIVISION
(Rs)
Original Grant 19,304,392,000
Supplementary Grant -
Surrender 14,771,396,535
Final Grant 4,532,995,465
Actual Expenditure 4,535,574,096
Excess 2,578,631
Voted 2,578,631
The excess occurred under employees related expenses which was
obligatory in nature and unavoidable.Page 23
DEMAND NO. 36
FEDERAL EDUCATION AND PROFESSIONAL
TRAINING DIVISION
(Rs)
Original Grant 39,337,345,000
Supplementary Grant 500,000,000
Surrender 4,680,109
Final Grant 39,832,664,891
Actual Expenditure 40,479,312,597
Excess 646,647,706
Voted 646,647,706
The excess occurred under employees related expenses which was
obligatory in nature and unavoidable.Page 24
DEMAND NO. 44
SUPERANNUATION ALLOWANCES AND
PENSIONS
(Rs)
Charged Voted
Original
5,187,718,000 1,008,812,282,000
Appropriation/Grant
Supplementary
- -
Appropriation/Grant
Surrender - 103,880,143,428
Final Appropriation /
5,187,718,000 904,932,138,572
Grant
Actual Expenditure 5,850,568,014 905,416,064,570
Excess 662,850,014 483,925,998
Charged / Voted 662,850,014 483,925,998
The excess occurred mainly due to increase in the number of
Federal Government pensioners from 410,424 (up to February,
2025) to 415,171 (up to June, 2025), restoration of commuted
portion of pension in over 2,000 cases annually, and grant of 25%
increase in pension on attaining the age of 85 years instead of 10%
admissible earlier.Page 25
DEMAND NO. 49
FOREIGN MISSIONS
(Rs)
Original Grant 47,597,182,000
Supplementary Grant 90,275,000
Surrender 1,786,810,000
Final Grant 45,900,647,000
Actual Expenditure 46,409,417,198
Excess 508,770,198
Voted 508,770,198
The excess expenditure occurred mainly in the head of account
VVIP visits and loss by currency exchange rate.Page 26
DEMAND NO. 62
COMBINED CIVIL ARMED FORCES
(Rs)
Original Grant 232,371,793,000
Supplementary Grant 10,478,953,000
Surrender 51,499,000
Final Grant 242,799,247,000
Actual Expenditure 261,832,093,883
Excess 19,032,846,883
Voted 19,032,846,883
The excess expenditure occurred under employees related expenses,
which was obligatory in nature and unavoidable.Page 27
DEMAND NO. 66
LAW AND JUSTICE DIVISION
(Rs)
Original Grant 8,661,668,000
Supplementary Grant 49,656,000
Surrender 254,634,701
Final Grant 8,456,689,299
Actual Expenditure 9,650,654,741
Excess 1,193,965,442
Voted 1,193,965,442
The excess expenditure occurred under employees related expenses,
duet to grant of special judical allowance/judicial allowance/utility
allowance to the employees of more than 188 Federal Courts and
Tribunals across the country on direction of respective High Courts.Page 28
DEMAND NO. 71
DISTRICT JUDICIARY,
ISLAMABAD CAPITAL TERRITORY
(Rs)
Original Grant 1,368,404,000
Supplementary Grant -
Surrender 112,354,607
Final Grant 1,256,049,393
Actual Expenditure 1,257,335,605
Excess 1,286,212
Voted 1,286,212
The excess expenditure occurred under employees related expenses,
which was obligatory in nature and unavoidable.Page 29
PART III. DEVELOPMENT EXPENDITURE
(A) DEVELOPMENT EXPENDITURE
ON REVENUE ACCOUNTPage 30
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Page 31
DEMAND NO. 123
DEVELOPMENT EXPENDITURE OF
WATER RESOURCES DIVISION
(Rs)
Original Grant 259,598,143,000
Supplementary Grant -
Surrender 60,128,154,000
Final Grant 199,469,989,000
Actual Expenditure 215,103,035,062
Excess 15,633,046,062
Voted 15,633,046,062
The excess expenditure occured due to the reason that Project
Offices have made inescapable, time bound / interest bearing
contractual payments to contractors / consultants through Direct /
3rd party payment method and to meet international commitment
with Foreign Donors.Page 32
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Page 33
PART II. APPROPRIATIONS CHARGED UPON THE
FEDERAL CONSOLIDATED FUNDPage 34
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Page 35
APPROPRIATION
FOREIGN LOANS REPAYMENT
(Rs)
Original Appropriation 4,989,963,354,000
Supplementary Appropriation -
Surrender 2,777,993,634,819
Final Appropriation 2,211,969,719,181
Actual Expenditure 2,213,517,857,996
Excess 1,548,138,815
Charged 1,548,138,815
The excess expenditure occurred mainly due to the reason that
budget estimates are prepared in PKR on the basis of fixed foreign
exchange at the time of budget finalization. However, payments are
made in multiple based currencies on current rate at the time of
payment, as per amortization schedules.Page 36
APPROPRIATION
REPAYMENT OF SHORT TERM FOREIGN
CREDITS
(Rs)
Original Appropriation 29,500,000,000
Supplementary Appropriation 40,349,606,000
Surrender -
Final Appropriation 69,849,606,000
Actual Expenditure 69,882,416,392
Excess 32,810,392
Charged 32,810,392
The excess expenditure occurred due to fluctuation in exchange
rate and the depreciation of PKR against the US$.Page 37
APPROPRIATION
SERVICING OF DOMESTIC DEBT
(Rs)
Original Appropriation 8,736,398,247,000
Supplementary Appropriation -
Surrender 829,665,096,979
Final Appropriation 7,906,733,150,021
Actual Expenditure 8,076,055,373,076
Excess 169,322,223,055
Charged 169,322,223,055
The excess expenditure occurred mainly due to servicing against
Sukuk category. Few medium-to-long term debt instruments are
issued on floating rate basis, their coupon payments are linked to
underlying benchmark rates. The benchmark rates are market
determined, actual payments can vary from provided estimates.Page 38
APPROPRIATION
REPAYMENT OF DOMESTIC DEBT
(Rs)
Original Appropriation 19,050,034,320,000
Supplementary Appropriation 2,603,864,746,000
Surrender -
Final Appropriation 21,653,899,066,000
Actual Expenditure 23,569,823,393,505
Excess 1,915,924,327,505
Charged 1,915,924,327,505
At the time of preparation of budget, the estimates for principal
repayments are based on actual amortization schedules of
outstanding debt stock due in the budgeted year. During the course
of the FY, refinancing of debt especially for short term Market
Treasury Bills also takes place and actual govt. securities
acceptance is determined at the time of each auction depending
upon market and investor expectations. The refinancing of debt for
shorter tenors can also fall due within the same FY, which
increases the overall principal repayment component.Page 39
APPROPRIATION
FEDERAL OMBUDSMAN SECRETARIAT FOR
PROTECTION AGAINST HARRASMENT OF WOMEN
AT WORK PLACE
(Rs)
Original Appropriation 184,426,000
Supplementary Appropriation -
Surrender -
Final Appropriation 184,426,000
Actual Expenditure 184,474,668
Excess 48,668
Charged 48,668
The excess expenditure occurred under employees related
expenses, which was obligatory in nature and unavoidable.Page 40
APPROPRIATION
FEDERAL TAX OMBUDSMAN
(Rs)
Original Appropriation 430,367,000
Supplementary Appropriation -
Surrender -
Final Appropriation 430,367,000
Actual Expenditure 511,889,218
Excess 81,522,218
Charged 81,522,218
The excess expenditure occurred under employees related
expenses, which was obligatory in nature and unavoidable.Page 41
SCHEDULE - I SCHEDULE OF EXCESS DEMANDS FOR GRANTS AND APPROPRIATIONS FOR THE FINANCIAL YEAR 2024 - 2025
Page 42
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Page 43
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE AND REVENUE
(FINANCE DIVISION)
***
EXCESS BUDGET STATEMENT
FOR FY 2024-25
SCHEDULE - I
Sum Required To Meet
Demand Authorized Expenditure Total
Number/ Service and Purpose Expenditure
Appropriation Charged Voted (3 + 4)
1 2 3 4 5
Rs Rs Rs
24 Communications Division 17,468,897 17,468,897
34 Petroleum Division 2,578,631 2,578,631
36 Federal Education and Professional Training 646,647,706
646,647,706
Division
44 Superannuation Allowances and Pensions 662,850,014 483,925,998 1,146,776,012
49 Foreign Missions 508,770,198 508,770,198
62 Combined Civil Armed Forces 19,032,846,883 19,032,846,883
66 Law and Justice Division 1,193,965,442 1,193,965,442
71 District Judiciary, Islamabad Capital Territory 1,286,212 1,286,212
123 Development Expenditure of Water Resources 15,633,046,062 15,633,046,062
Division
-- Foreign Loans Repayment 1,548,138,815 1,548,138,815
-- Repayment of Short Term Foreign Credits 32,810,392 32,810,392
-- Servicing of Domestic Debt 169,322,223,055 169,322,223,055
-- Repayment of Domestic Debt 1,915,924,327,505 1,915,924,327,505
-- Federal Ombudsman Secretariat for Protection 48,668 48,668
against Harassment of Women at Work Place
-- Federal Tax Ombudsman 81,522,218 81,522,218
Total : 2,087,571,920,667 37,520,536,029 2,125,092,456,696