APPENDIX III

ഇടയ്ക്ക് ഈ അനുബന്ധത്തില്‍ നിന്നും ഒരു ചോദ്യം ചോദിച്ചുകാണുന്നുന്നു. അനുബന്ധത്തിലെ കാര്യങ്ങള്‍ ഒന്ന് ഓടിച്ചു വായിക്കുക. കമന്‍റ് ബോക്സിലെ ചോദ്യങ്ങളും ഒന്നു ശ്രദ്ധിക്കുക

APPENDIX 3 

[See Paragraph 9 (7)] 

Standard Objects of Expenditure 

(Standard Detailed Heads) 

1 Salaries
2 Wages
3 Travel Expenses
4 Office Expenses
5 Payment for professional and special services
6 Rents, Rates and Taxes/Royalty
7 Publications
8 Advertising, Sales and Publicity Expenses
9 Grants-in-aid/Contributions/Subsidies
10 Scholarships and Stipends
11 Hospitality Expenses/Sumptuary Allowances, etc.
12 Secret Service Expenditure
13 Major Works
14 Minor Works
15 Machinery and Equipment/Tools and Plant
16 Motor Vehicles
17 Maintenance
18 Investments/Loans
19 Materials and Supplies
20 Interest/Dividend
21 Pensions/Gratuities
22 Depreciation
23 Inter Account Transfers
24 Writes-off/Losses
25 Suspense
26 Other Charges

NOTES


Salaries.—Will include pay and allowances in all forms, of officers and staff, except travel expenses (other than leave Travel Concession). This object classification will also be utilised for recording expenditure on emoluments and allowances of Heads of States and other High Dignitaries.

Wages.—Will include wages of labourers and of staff paid out of contingencies—vide also Chapter V of Kerala Financial Code—Volume I.

Travel Expenses.—Will Cover all expenses on account of travel on duty, including conveyance and fixed travelling allowances, but excluding leave travel concession.

Office Expenses.—Will include all contingent expenditure for running an office, such as furniture, postage, purchase and maintenance of office machines and equipment, liveries, hot and cold weather charges (excluding wages of staff paid from contingencies), telephones, electricity and water charges, stationery, printing of forms and purchase and maintenance of staff cars and other vehicles fro office use, as distinct from vehicles for functional purposes like ambulance vans, etc. (vide Object 16).

Payment for professional and special services.—Will include charges for legal services, consultancy fees, remuneration to examiners, invigilators, etc., for conducting examinations, remuneration to casual artistes by All India Radio, and all other types 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 office, in which case the expenditure will be recorded under “Office Expenses”.

Rent, Rates and Taxes/Royalty.—Will include payment of rent for hired buildings, municipal rates and taxes, etc. It will also include lease charges for land.

Publication.—Will include expenditure on printing Office Codes and Manuals and other documents, whether priced or not, but will exclude expenditure on printing publicity material. This will also include discount to agents on sales.

Advertising, Sales and Publicity Expenses.—Will include commission to agents and expenditure to printing publicity material.

Hospitality Expenses/Sumptuary Allowances, etc.—Hospitality expenses will include entertainment allowances of high dignitaries, etc. Expenditure on refreshments served at inter­departmental meetings, conferences, etc., will, however, be recorded under ‘Office Expenses’.


Major Works/Minor Works.—Will be classified with reference to the classification of works as Major/Minor in the K. P. W. A. Code. This will also include cost of acquisition of land and structures.

Machinery and Equipment/Tools and Plant.—Will include machinery, equipment, apparatus, etc., other than those required for running an office (vide Object 4), and special tools and plant acquired for specific works.

Motor Vehicles.——Will include purchase and maintenance of transport vehicles used for functional activities, as distinct from those used for running an office, e.g., ambulance vans.

Maintenance.—Will record expenditure on maintenance of works, machinery and equipment (covered by Objects 13, 14, and 15). It will also include repairs incidental to maintenance.

Interest/Dividend.—Will include interest on capital and discount on loans.

Pensions/Gratuities.—Will include donations to Service Funds and contributions to Contributory Provident Funds.

Inter Account Transfers.—Will include transfers to and from Reserve Funds and Deposit Accounts, and written-back from Capital to Revenue, etc.

Writes-off/Losses.—Will include writes-off of irrecoverable loans. Losses will include trading losses.

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