Page 150 - Office Practice and Accounting 10

26421 Unconditional It includes unconditional capital grants provide to government
grants to agencies (including committee act or other specal act), boards,
government committees, educational institutions and hospitals.
agencies,
committees and
boards
26422 Conditional It includes conditional capital grants to government agencies
capital grants (includes offices established under development committee
act or other special act) boards, committees, educational
institutions and hospitals.
26423 Conditional It includes conditional capital grants proved to non government
capital grants organizations which renders service and other organizations
to other which are not mentioned in above heads.
institutions
27000 Social security Expenditures made by government in cash or kind for
providing social security.
27100 Social security Expenditures made by government in cash or kind for
providing social security for specified citizens.
27110 Social security It includes financial assistance provided by the government
of Nepal.
27111 Conditional It includes financial assistance or grants provided to senior
social security citizens, helpless citizens, widows and others.
27112 Conditional It includes :
other social Medical expenses provided to national figures and publics
assistance financial assistance provided to victims due to death/ other
reasons.
27200 Scholarship Grants provided in any terms to the students.
27210 Scholarship Grants provided in any terms to the students.
27211 Scholarship Grants in terms of cash or kind as scholarship to the students
studying in school, college and universities.
27300 Retirement It includes the expenditures incurred while providing facility
facility to retired employees.
27310 Retirement It includes the expenditures incurred while providing facility
facility to retired employees.
27311 Pension and Pension and allowance to the retired employees
disability Allowance to retired unable employees.
allowance
27312 Graduaty It includes the expenditure for providing graduity to retired
employees.

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