Page 200 - Account 10

22312 Feeding Materials:
It includes the expenses made for feeding materials for birds and animals like
horse, elephant, cow, bull, etc. .
22313 Books and Material:
This heading includes the cost of books, sport materials and educational
materials freely distributed by public schools and cost of books purchased for
public libraries.
22314 Fuel for Other Purpose:
It includes the cost of fuel for other purposes like gas, kerosene, petrol, diesel,
coal, firewood, battery, etc. for administrative purpose. But fuel and battery for
vehicle is included in B.H. No 22211.
2. 22320 Repair and Maintenance of Constructed Public Properties
22321 Repair and Maintenance of Constructed Public Properties:
It includes the amount paid for regular maintenance expenses and insurance
premium of public properties like roads and highways, bridge, dams, canals,
power house, government building, etc.

D. 22400 Consultancy and Service Expenditure (Main Head)
1. 22410 Consultancy and Other Service Expenditure:
22411 Consultancy and Service Expenditure:
It includes expenditure related to study report, advisors’ free, software
renewable charge and service charge.
22412 Other Service Charge:
It includes service charge paid to sweepers for cleaning office, building,
maintenance of garden, service charge paid to contractor for maintenance of
office, machinery and equipments like computers, Photocopy, telephone, Fax,
service charge for carrying parcel, expenditure for security of office, facility of
primary treatment, etc.
E. 22500 Program Expenditure (Main Head)

1. 22510 Training and Seminar:
22511 Employee Training:
It includes the expenses on training, conference, seminar and workshop
organized for developing capability and skill of the staff.
22512 Skill Development and Public Awareness Training and Seminar Expenses:
It includes the cost of public seminars and training ans seminar allowances
for the participants and trainer and cost of training materials to increase the
efficiency and skill of public.
Allowance to resource person for providing services.
TADA (travelling and daily allowance) to trainee and trainer as per
government rules.
2. 22520 Production Materials and Services:
22521 Production Materials and Services:

200 Aakar’s Office Practice and Accountancy - 10 Government Accounting System 201