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22311 Office expenses It includes the following expenses :
• Publication expenses of government notice, auction
and contract related information.
• Bank charges, compensation and other similar types
of expenses.
• Stationery materials required for official operation
like purchase of paper, envelop, record file, ink,
pencil, etc.
• Printing expenses
• Disposable security and material items.
• Expenditure for books and newspapers.
• Transportation charges of office supplies.
22312 Feeding It includes the cost incurred while purchasing feeding
materials to materials.
animals and
birds
22313 Books and Cost of books purchased for libraries and educational
materials materials like books and sports materials which are
expenses freely distributed to public school.
22314 Fuel for other It includes expenditures for :
purpose • All types of batteries
• Expenditures for kerosene, gas, coal, and fire wood
used in administrative work.
But batteries required for vehicles are included in
concerned head i.e. 22212.
22320 Maintenance It incorporates
of constructed • The expenditures incurred for the repair and
public maintenance and painting of already constructed
properties public properties.
22321 Maintenance Regular maintenance and painting expenses of public
of constructed property like roads and highways, bridges, canal, power
public house, and government buildings.
properties
22400 Service and It includes
consultancy • Services charges paid for getting service and
expenditure consultancy.

22410 Consultancy It includes
and other • Service charges paid for getting/purchasing other
service charges services and consultancy.

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