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22614 Other traveling • Traveling expenses for witness in case of government as
expenses plaintiff.
22700 Miscellaneous It includes :
expenses • Approved tea party expenses, recreation expenses and
expenditures related to parties.
• Expenditures for maintaining law and other.
• Expenditures for providing hospitality service to the
foreign delegates.
• Miscellaneous expenditures not chargeable to other
budget head
22900 Contingent This head is proposed only for providing budget of current
operating year in lump sum.
expenses
22910 Contingent This head is proposed only for providing budget of current
operating year in lump sum.
expenses
22911 Contingent It includes :
operating • Amount which can not be allocated specifically to any
expenses budget head but expenditure is to be made after allocating
in concerned heads only.
24000 Interest, service It incorporates the amount of interest which is to be paid by
charge and bank the govt. due to use of financial and visual assets.
commission
24100 Interest on It includes the amount of interest paid on foreign loan and
foreign loan service charges.
24200 Interest, service It includes the amount of interest, service charge and bank
charge and bank commission to be paid by the government to the central bank
commission of against internal debt collection.
internal loan
24210 Interest and It includes the amount of interest and service charge to be paid
service charge by the government to the central bank against internal debt
on internal loan collection.
24211 Interest of It includes the amount of interest to be paid by the government
internal loan to the central bank against internal debt collection.
24212 Service charge It includes the service charge and bank commission which is
and bank to be paid by the government to the central bank against the
commission of collection of internal debt.
internal debt
25000 Subsidies It incorporates operating subsidies provided to corporations
and other needy institutions.

140 Office Practice and Accounting 10