Page 201 - Account 10

It includes all raw materials and other materials, labour and overheads incurred
in the production process. It also includes the cost of making postcards, postage
stamps, pesticides, cost of animals, birds, fisheries, other agriculture products
and the cost of maps of survey and legal works but capital expenditures incurred
in this context are taken to the respective capital assets.
22522 Other Program Expenses:
It includes the other program expenses not included in other heads like ritual
functions by the state owned and operated temples in religious programs, etc.
3. 22530 Medicine Expenses:
22531 Purchase of Medicine:
It includes the medicines provided by government hospitals, health posts,
ayurved ausadhalaya and medicine used in treatment to the patients and also
includes the transportation cost.

F. 22600 Monitoring, Evaluation and Travelling Expenses (Main Head)
1. 22610 Monitoring, Evaluation and Travelling Expenses:
22611 Monitoring, Evaluation and Expenses:
It includes expenses incurred on monitoring, investigation and evaluation to
prepare the report on it.
22612 Travelling Expenses:
The following expenses fall under this heading:
a. Travelling expenses:
The amount paid to a transferred employee for his fare and travelling
expenses including his family at the rate determined by the government
and on foot journey allowance. It also includes airport tax, travelling
insurance and other miscellaneous travelling expenses.
b. Daily allowance:
The amount paid to a transferred employee and his family at a determined
rate for the daily allowance including feeding and lodging expenses.
22613 Travelling Program Expenses of High Level Personalities and Council of
Representative:
It includes transportation, taxes, insurance, daily allowance, accommodation,
uniform and other expenses concerned with the travelling of high level
personalities and council of representative.
22614 Other Travelling:
It includes the travelling expenses for the person who stand as withes from
government’s side.

G. 22700 Miscellaneous Expenditure (Main Head)
22710 Miscellaneous Expenditure:
22711 Miscellaneous Expenses:
The following expenses fall under this heading:

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