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27313 Accumulated It includes payment for accumulated leave adjustment.
leave of retired
employees
27314 Medical It includes medical expenses provided to civil servants.
tratment
of retired
employees
27315 Facility and Int includes the facilities provided to the heirs of deceased
assistance employees.
to deceased A Reimbursement to P/F against the amount provided to the
employees family to deceased employees.
Additional amount provided by government of Nepal.
28000 Other expenses It includes all refunds and rent for land.
28100 Expenditure It includes all expenses related to assets except interest.
related to asset
28140 Land rent Amount paid for rent by the government for the use of land
in lease.
28141 Land rent Amount paid lease for rent by the government for the use of
land in lease.
28200 Refund It includes the amount of custom duty, other related tax and
expenditure refund due to judicial decisions.
28211 Revenue refund It includes return of import duty, taxes, excise duty, land tax,
penalties and other including foreign one.
28212 Judicial refund It includes the refunds which are to be made due to judicial
decisions
28213 Other refund It includes all other refunds including foreign one except
revenue refund and judicial refund.
29100 Capital It includes all capital expenses of government
expenditure
29100 Land All capital expenses which are related to purchase of land.
29110 Land purchase Expenditure which are incurred while purchasing or
acquisition of land.
29111 Land purchase Purchase and acquisition of land
Tax and other related expenditure for land purchased and
acquisitions.
29200 Building Capital expenses incurred for the purchase and construction
of building.
29210 Building capital expenditures for the purchase of building.
purchase

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