Excess Demands for Grants and Appropriations for FY2023-24
The Excess Demands for Grants and Appropriations for FY2023-24 is part of the federal budget for FY 2025-26. This page reproduces the text of its 42 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.
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Page 1
FEDERAL BUDGET
2 0 2 5 - 2 6
EXCESS DEMANDS
FOR GRANTS AND
APPROPRIATIONS
FOR FY 2023-24
GOVERNMENT OF PAKISTAN
FINANCE DIVISION
ISLAMABADPage 2
No text layer on this page, see the official PDF.
Page 3
PREFACE
Excess Budget Statement for FY2023-24 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 Sections 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, 2025Page 4
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Page 5
TABLE OF CONTENTS
PART - I CURRENT EXPENDITURE
A - EXPENDITURE ON REVENUE ACCOUNT
II- CABINET SECRETARIAT - Page #
6 Intelligence Bureau 5
13 Board of Investment 6
17 Federal Public Service Commission 7
V - COMMUNICATIONS, MINISTRY OF -
24 Communications Division 8
26 Pakistan Post Office Department 9
X - FEDERAL EDUCATION, PROFESSIONAL
TRAINING, NATIONAL HERITAGE AND
CULTURE, MINISTRY OF -
36 Federal Education and Professional Training 10
Division
FINANCE AND REVENUE,XI - MINISTRY OF -
42 Other Expenditure of Finance Division 11
45 Grants, Subsidies and Miscellaneous 12
Expenditure
XII - FOREIGN AFFAIRS, MINISTRY OF-
49 Foreign Missions 13
XVIII - INTERIOR, MINISTRY OF-
59 Other Expenditure of Interior Division 14
60 Islamabad Capital Territory (ICT) 15
61 Combined Civil Armed Forces 16
XXI - LAW AND JUSTICE, MINISTRY OF -
65 Law and Justice Division 17
(i)Page 6
XXX - POVERTY ALLEVIATION AND SOCIAL
SAFETY, MINISTRY OF -
81 Poverty Alleviation and Social Safety 18
Division
XXXII - RAILWAYS, MINISTRY OF -
85 Railways Division 19
PART III - DEVELOPMENT EXPENDITURE
A - DEVELOPMENT EXPENDITURE ON
REVENUE ACCOUNT :
FINANCE AND REVENUE,X - MINISTRY OF -
109 Development Expenditure of Revenue 23
Division
PART II - APPROPRIATIONS CHARGED
UPON THE FEDERAL
CONSOLIDATED FUND :
I - CABINET SECRETARIAT -
--- Staff Household and Allowances of the 27
President (Personal)
III - FINANCE AND REVENUE, MINISTRY OF -
--- Audit 28
--- Repayment of Domestic Debt 29
IV - LAW AND JUSTICE, MINISTRY OF -
--- Federal Ombudsman Secretariat for 30
Protection against Harassment of Women at
Work Place
VI - FEDERAL TAX OMBUDSMAN SECRETARIAT -
--- Federal Tax Ombudsman 31
SCHEDULE
--- Schedule - I 35-36
(ii)Page 7
EXCESS DEMANDS
FOR GRANTS AND
APPROPRIATIONS
2023-2024Page 8
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Page 9
PART I.- CURRENT EXPENDITURE (A) EXPENDITURE ON REVENUE ACCOUNT
Page 10
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Page 11
DEMAND NO. 06
INTELLIGENCE BUREAU
(Rs)
Original Grant 12,247,331,000
Supplementary Grant 450,000,000
Surrender -
Final Grant 12,697,331,000
Actual Expenditure 13,382,118,759
Excess 684,787,759
Voted 684,787,759
The excess occurred under employees related expenses, which was
obligatory in nature and unavoidable.Page 12
DEMAND NO. 13
BOARD OF INVESTMENT
(Rs)
Original Grant 428,544,000
Supplementary Grant 200,000,000
Surrender -
Final Grant 628,544,000
Actual Expenditure 679,769,600
Excess 51,225,600
Voted 51,225,600
The excess occurred under employees related expenses (Executive
Allowance and Adhoc Relief Allowance, 2023), which was obligatory in
nature and unavoidable.Page 13
DEMAND NO. 17
FEDERAL PUBLIC SERVICE
COMMISSION
(Rs)
Original Grant 1,207,163,000
Supplementary Grant -
Surrender 23,000,000
Final Grant 1,184,163,000
Actual Expenditure 1,186,483,541
Excess 2,320,541
Voted 2,320,541
The excess occurred under employees related expenses, which was
obligatory in nature and unavoidable.Page 14
DEMAND NO. 24
COMMUNICATIONS DIVISION
(Rs)
Original Grant 252,406,000
Supplementary Grant 10,477,000
Surrender -
Final Grant 262,883,000
Actual Expenditure 304,683,423
Excess 41,800,423
Voted 41,800,423
The excess occurred under employees related expenses (Executive
Allowance and Adhoc Relief Allowance, 2023), which was obligatory in
nature and unavoidable.Page 15
DEMAND NO. 26
PAKISTAN POST OFFICE
DEPARTMENT
(Rs)
Original Grant 20,435,107,000
Supplementary Grant -
Surrender -
Final Grant 20,435,107,000
Actual Expenditure 22,756,989,842
Excess 2,321,882,842
Voted 2,321,882,842
The excess occurred under employees related expenses which was
obligatory in nature and unavoidable.Page 16
DEMAND NO. 36
FEDERAL EDUCATION AND
PROFESSIONAL TRAINING DIVISION
(Rs)
Original Grant 26,974,470,000
Supplementary Grant 7,150,000,000
Surrender 18,454,000
Final Grant 34,106,016,000
Actual Expenditure 34,677,688,639
Excess 571,672,639
Voted 571,672,639
The excess occurred under employees related expenses due to recruitment
against vacant posts.Page 17
DEMAND NO. 42
OTHER EXPENDITURE OF FINANCE DIVISION
(Rs)
Original Grant 6,185,344,000
Supplementary Grant -
Surrender 68,563,435
Final Grant 6,116,780,565
Actual Expenditure 6,117,376,169
Excess 595,604
Voted 595,604
The excess occurred under employees related expenses which was
obligatory in nature and unavoidable.Page 18
DEMAND NO. 45
GRANTS, SUBSIDIES AND
MISCELLANEOUS EXPENDITURE
(Rs)
Original Grant 1,549,913,000,000
Supplementary Grant 32,657,713,000
Surrender 809,891,968,710
Final Grant 772,678,744,290
Actual Expenditure 778,850,291,952
Excess 6,171,547,662
Voted 6,171,547,662
The excess occurd due to booking of expenditure of last financial year.Page 19
DEMAND NO. 49
FOREIGN MISSIONS
(Rs)
Original Grant 43,105,000,000
Supplementary Grant -
Surrender -
Final Grant 43,105,000,000
Actual Expenditure 43,272,346,379
Excess 167,346,379
Voted 167,346,379
The excess expenditure occurred under the heads of VVIP visits and
Contribution & Subscriptions to International Organizations.Page 20
DEMAND NO. 59
OTHER EXPENDITURE OF
INTERIOR DIVISION
(Rs)
Original Grant 9,303,116,000
Supplementary Grant 2,684,996,000
Surrender 274,608,375
Final Grant 11,713,503,625
Actual Expenditure 11,775,448,352
Excess 61,944,727
Voted 61,944,727
The excess expenditure occurred under employees related expenses, which
was obligatory in nature and unavoidable.Page 21
DEMAND NO. 60
ISLAMABAD CAPITAL TERRITORY (ICT)
(Rs)
Original Grant 18,015,958,000
Supplementary Grant 159,130,000
Surrender -
Final Grant 18,175,088,000
Actual Expenditure 19,164,131,540
Excess 989,043,540
Voted 989,043,540
The excess expenditure occurred under employees related expenses, which
was obligatory in nature and unavoidable.Page 22
DEMAND NO. 61
COMBINED CIVIL ARMED
FORCES
(Rs)
Original Grant 194,701,048,000
Supplementary Grant 16,139,157,000
Surrender 155,456,000
Final Grant 210,684,749,000
Actual Expenditure 220,486,734,117
Excess 9,801,985,117
Voted 9,801,985,117
The excess expenditure occurred under employees related expenses, which
was obligatory in nature and unavoidable.Page 23
DEMAND NO. 65
LAW AND JUSTICE
DIVISION
(Rs)
Original Grant 7,577,102,000
Supplementary Grant 112,417,000
Surrender 11,928,000
Final Grant 7,677,591,000
Actual Expenditure 9,191,762,523
Excess 1,514,171,523
Voted 1,514,171,523
The excess expenditure occurred under employees related expenses, which
was obligatory in nature and unavoidable.Page 24
DEMAND NO. 81
POVERTY ALLEVIATION AND
SOCIAL SAFETY DIVISION
(Rs)
Original Grant 1,752,220,000
Supplementary Grant -
Surrender -
Final Grant 1,752,220,000
Actual Expenditure 1,767,545,464
Excess 15,325,464
Voted 15,325,464
The excess expenditure occurred under employees related expenses, which
was obligatory in nature and unavoidable.Page 25
DEMAND NO. 85
RAILWAYS DIVISION
(Rs)
Original Grant 55,384,014,000
Supplementary Grant 2,000,000,000
Surrender -
Final Grant 57,384,014,000
Actual Expenditure 57,394,199,856
Excess 10,185,856
Voted 10,185,856
The excess expenditure occurred under employees related expenses, which
was obligatory in nature and unavoidable.Page 26
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Page 27
PART III. DEVELOPMENT EXPENDITURE
(A) DEVELOPMENT EXPENDITURE
ON REVENUE ACCOUNTPage 28
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Page 29
DEMAND NO. 109
DEVELOPMENT EXPENDITURE
OF REVENUE DIVISION
(Rs)
Original Grant 3,200,000,000
Supplementary Grant -
Surrender 546,968,000
Final Grant 2,653,032,000
Actual Expenditure 11,314,648,272
Excess 8,661,616,272
Voted 8,661,616,272
The excess expenditure occurred under foreign component for the Project
'Development of Integrated Transit Trade Management System (ITTMS)
under ADB Regional Improving Border Services Project'. Revenue
Division has not obtained rupee cover against disbursement of foreign
component for budgetary purpose.Page 30
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Page 31
PART II. APPROPRIATIONS CHARGED UPON THE
FEDERAL CONSOLIDATED FUNDPage 32
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Page 33
APPROPRIATION
STAFF HOUSEHOLD AND ALLOWANCES OF THE
PRESIDENT (PERSONAL)
(Rs)
Original Appropriation 812,380,000
Supplementary Appropriation 29,000,000
Surrender 1,000,000
Final Appropriation 840,380,000
Actual Expenditure 840,494,896
Excess 114,896
Charged 114,896
The excess expenditure occurred under employees related expenses, which
was obligatory in nature and unavoidable.Page 34
APPROPRIATION
AUDIT
(Rs)
Original Appropriation 7,561,128,000
Supplementary Appropriation 389,906,000
Surrender -
Final Appropriation 7,951,034,000
Actual Expenditure 7,975,792,613
Excess 24,758,613
Charged 24,758,613
The excess expenditure occurred under employees related expenses, which
was obligatory in nature and unavoidable.Page 35
APPROPRIATION
REPAYMENT OF DOMESTIC DEBT
(Rs)
Original Appropriation 28,898,039,594,000
Supplementary Appropriation -
Surrender 4,809,104,929,000
Final Appropriation 24,088,934,665,000
Actual Expenditure 24,109,770,560,666
Excess 20,835,895,666
Charged 20,835,895,666
The excess was mainly on account of Pakistan Investment Bonds (Fixed and
Floaters) and Floating Debt Market Related Treasury Bills (MRTBs)
Auction respectly.Page 36
APPROPRIATION
FEDERAL OMBUDSMAN SECRETARIAT FOR
PROTECTION AGAINST HARASSMENT OF
WOMEN AT WORK PLACE
(Rs)
Original Appropriation 115,000,000
Supplementary Appropriation -
Surrender -
Final Appropriation 115,000,000
Actual Expenditure 115,097,188
Excess 97,188
Charged 97,188
The excess expenditure occurred under employees related expenses, which
was obligatory in nature and unavoidable.Page 37
APPROPRIATION
FEDERAL TAX OMBUDSMAN
(Rs)
Original Appropriation 390,621,000
Supplementary Appropriation 19,373,000
Surrender -
Final Appropriation 409,994,000
Actual Expenditure 447,549,208
Excess 37,555,208
Charged 37,555,208
The excess expenditure occurred under employees related expenses, which
was obligatory in nature and unavoidable.Page 38
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Page 39
SCHEDULE - I SCHEDULE OF EXCESS DEMANDS FOR GRANTS AND APPROPRIATIONS FOR THE FINANCIAL YEAR 2023 - 2024
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE AND REVENUE
(FINANCE DIVISION)
***
EXCESS BUDGET STATEMENT
FOR FY 2023-24
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
06 Intelligence Bureau 684,787,759 684,787,759
13 Board of Investment 51,225,600 51,225,600
17 Federal Public 2,320,541 2,320,541
Service Commission
24 Communications 41,800,423 41,800,423
Division
26 Pakistan Post Office 2,321,882,842 2,321,882,842
Department
36 Federal Education 571,672,639 571,672,639
and Professional
Training Division
42 Other Expenditure of 595,604 595,604
Finance Division
45 Grants, Subsidies and 6,171,547,662 6,171,547,662
Miscellaneous
Expenditure
49 Foreign Missions 167,346,379 167,346,379
59 Other Expenditure of 61,944,727 61,944,727
Interior Division
60 Islamabad Capital 989,043,540 989,043,540
Territory (ICT)
61 Combined Civil 9,801,985,117 9,801,985,117
Armed Forces
65 Law and Justice 1,514,171,523 1,514,171,523
Division
Contd….Page 42
Sum Required To Meet
Demand Authorized Expenditure Total
Number/Service and Purpose Expenditure
Appropriation Charged Voted (3 + 4)
81 Poverty Alleviation 15,325,464 15,325,464
and Social Safety
Division
85 Railways Division 10,185,856 10,185,856
109 Development 8,661,616,272 8,661,616,272
Expenditure of
Revenue Division
-- Staff Household and 114,896 114,896
Allowances of the
President (Personal)
-- Audit 24,758,613 24,758,613
-- Repayment of 20,835,895,666 20,835,895,666
Domestic Debt
-- Federal Ombudsman 97,188 97,188
Secretariat for
Protection against
Harassment of
Women at Work
Place
-- Federal Tax 37,555,208 37,555,208
Ombudsman
Total 20,898,421,571 31,067,451,948 51,965,873,519