APPENDIX XII

 ANNEXURE

Units of appropriation 
referred to in Para I (i) of the G.O.

1. Travel Expenses
2. Office Expenses
3. Payments for professional & special services
4. Rent, Rates and Taxes/Royalty
5. Publications
6. Advertising sales and publicity expenses
7. Grants-in-aid/Contribution/subsidies
8. Scholarships and stipends
9. Hospitality expenses/sumptuary allowances, etc.
10. Machinery and equipments/Tools and Plants
11. Motor Vehicles
12. Maintenances
13. Investments/Loans
14. Materials and supplies
15. Other Charges
1. Travel expenses.—will cover all expenses on account of travel on duty including
conveyance and fixed travelling allowances but excluding travel concession.
2. Office expenses.—will include all contingent expenditure for running an office, such as
furniture, postage, purchase and maintenance of office machines and equipments, liveries hot
and cold weather charges (excluding wages of staff paid from contingencies), telephones,
electricity and water charges, stationery, printing of forms, purchase and maintenance of staff
cars and other vehicles for office use, as distinot from vehicles for functional purposes like
Ambulance vans, etc., (vide 11).

fees, remuneration to examiners, invigilators, etc., for conducting examinations, remuneration to casual

artist by the All India Radio and all other type of remuneration for professional services. It will also

include payment for services rendered, supplies made by other departments such as Railways, Police

etc., a distinction being made in respect of supplies made, services rendered for the running of an

officer is which case the expenditure will be recorded under “Offices Expenses”.

4. Rent, rates and taxes/loyalty.—will include payment of rent for hired buildings, municipal rates

and taxes, etc. It will also include lease charges for land.

5. Publications.—will include expenditure on printing of office Codes and Manuals and other

documents, whether priced or non-priced but will exclude expenditure on printing of publicity material.

This will also include discount to agents on sales.

6. Advertising, Sales and publicity expenses.—will include commission to Agents and printing of

publicity material.

9. Hospitality expenses/Sumptuary allowances etc.—Hospitality expenses will include

entertainment allowance of high dignitaries, etc. Expenditure on refreshments served in interdepartmental

meetings, conference, etc. will however, be recorded under ‘Office Expenses’.

10. Machinery and equipments/Tools and Plants.—will include machinery, equipment, apparatus,

etc., other than those required for the running of an officer (vide 4) and special tools and plant acquired

for specific works.

11. Motor vehicles.—will include purchase and maintenance of transport vehicles used for

functional activities, as distinct from those used for sunning an office, e.g. Ambulance vans.

12. Maintenance.—will record expenditure on maintenance of works, machinery and equipment. It

will also include repairs incidental to maintenance.

15. Other charges.—A residuary head. This will also include rewards and prizes.