Budget Call Circular

FY 2024-25

Government of Pakistan
Finance Division
www.finance.gov.pk
 No.F.1(1)/SO(Budget-I)/BCC 2024-25
Government of Pakistan
Finance Division

Additional Finance Secretary

(Budget) February, 2024

Subject: Submission of Actuals FY2022-23, Revised Estimates FY2023-24 and Budget Estimates
FY2024-25

Dear Sir / Madam,

In terms of Financial Procedures laid down in Article 78 to 88 of the Constitution of

Pakistan, 1973, the Rules of Business, 1973, and the Public Finance Management Act, 2019, Finance
Division is tasked with preparing the budget as a key policy document for the Federal Government.

2. Attached herewith is the Budget Call Circular (BCC) for FY2024-25. The document
includes the budget calendar, preparation steps and instructions, forms for Actuals (FY2022-23),
Revised Estimates (FY2023-24), Budget Estimates (FY2024-25), besides other forms requiring
information related to receipts, current and development expenditures of the Federal Government.

3. The BCC also requires reporting on gender and green components of the Federal Budget
to align revenues and expenditures with international best practices and commitments.

4. All Principal Accounting Officers (PAOs) are requested to kindly submit the Performance
Based Budgeting Forms, Revised and Budget Estimates of Receipts, Current and Development
Expenditure Forms as well as other forms to the Budget Wing, Finance Division latest by 11th March,
2024. The remaining information may also be provided as per the timeline indicated against each,
including details of Foreign Exchange Budget.

5. In preparation for Budget Review/Priority Committee meetings, the Budget Wing, Finance
Division plans to conduct Pre-Budget workshops and meetings with relevant officers/officials of all
Divisions, Departments and other offices.

6. The BCC FY2024-25 is also accessible on Finance Division's website.

Regards,

(Iftikhar Amjad)

All Secretaries of Divisions and PAOs

All Heads of Departments/Subordinate Offices
Copy for information and necessary action to:

1. Minister for Finance, Revenue and Economic Affairs

2. Advisor to the Prime Minister on Finance
3. Secretary, Finance Division, Islamabad
4. Special Secretary, Finance Division, Islamabad
5. The Governor, State Bank of Pakistan, Karachi
6. The Auditor General of Pakistan, Islamabad
7. The Controller General of Accounts, Islamabad
8. The Accountant General Pakistan Revenues, Islamabad
9. The Military Accountant General, Rawalpindi
10. All Additional Secretaries, Finance Division, Islamabad
11. All Joint Secretaries (Expenditure), Finance Division, Islamabad
12. Economic Advisor, Finance Division
13. Director General Debt, Finance Division
14. Secretaries, Provincial Finance Departments including AJ&K and Gilgit Baltistan
15. Webmaster, Finance Division (for uploading on Finance Division’s website)

(Ayesha Javed)
Deputy Secretary (Budget-I)
Phone: (051) 9209367
 Table of Contents

S. No. Description Page No.

1. Budget Calendar FY2024-25 2-3

2. Budget Preparation Steps 4

3. Instructions for preparation and submission of Estimates 5

4. Instructions for Performance Based Budgeting 7

Medium Term Performance Based Budgeting FY2024-25 to 2026-27

5. 9
Form-I

6. Instructions for Gender Responsive Budgeting 11

7. Gender Responsive Budgeting Form-II 12

8. Instructions for Green Budgeting 14

9. Green Budgeting Form-III 15

10. Instructions for Federal Receipts 20

11. Federal Receipts (Non-Tax) Form-IV 22

12. Federal Receipts and Expenditure (Public Account) Form-V 23

13. Instructions for Bank Accounts/Investments 25

14. Details of Bank Accounts/Investments Form-VI 26

15. Instructions for Revised B.E. (Current and Development) 2023-24 28

16. Revised Budget Estimates (Current and Development) Form-VII 29

17. Instructions for Medium Term Budget Estimates 2024-27 31

S. No. Description Page No.

18. Medium Term Budget Estimates Form-VIII 32

19. Instructions for Budget Order / New Item Statement 34

20. Budget Order / New Item Statement Form-IX 37

21. Instructions for Details of Human Resources 41

22. Post Proforma Form-X 42

23. Organizational Management (OM) Module Performa Form-XI 43

24. Instructions for Quarter Wise Budget Estimates 45

25. Quarter Wise Budget Estimates (Current Expenditure) Form-XII 46

26. Quarter Wise Budget Estimates (Development Expenditure) Form-XIII 47

27. Instructions for Details of Assets 49

28. Details of Assets Form-XIV 50

29. Sector-wise Details of Development Projects Form-XV 51

30. Instructions for Foreign Exchange Budget 53

31. Estimates of Foreign Exchange Receipts Form-XVI 55

32. Summary of Foreign Exchange Budget Form-XVII 56

33. Current Expenditure – Current Import Form-XVIII 57

34. Current Expenditure – Current Invisible Form-XIX 58

35. Development Expenditure – Development Import Form-XX 59

36. Development Expenditure – Development Invisible Form-XXI 60

 Part – I
(Budget Calendar, Preparation and Instructions)

1
 Budget Calendar FY2024-25

S# Activity Concerned Office Timeline

1. Issuance of Budget Call Circular Finance Division February 2024

2. Laying of Mid-Year Review Report before NA Finance Division February 2024

3. Submission of Form I PAOs
i. Medium Term KPIs and Targets i. 11th March
FY2024-25 to 2026-27 2024
ii. Medium Term Performance Based Budget ii. Along with
FY2024-25 to 2026-27 BO/NIS
4. Submission of Gender Responsive Budgeting – PAOs 14th June 2024
Form II
5. Submission of Green Budgeting – Form III PAOs 14th June 2024

6. Federal Receipts (Non-Tax Revenue) PAOs 11th March 2024

Revised Estimates (FY2023-24) and
Budget Estimates (FY2024-25) including
proposals for new non-tax measures – Form
IV
7. Public Accounts Receipts and Expenditure, PAOs 11th March 2024
Revised Estimates (FY2023-24) and
Budget Estimates (FY2024-25) – Form V
8. Details of Bank Accounts/Investments – PAOs 11th March 2024
Form VI
9. Submission of Revised Estimates PAOs 11th March 2024
(FY2023-24) Current and Development
Expenditure – Form VII
10. Submission of Medium-Term Budget Estimates PAOs 11th March 2024
(FY2024-25 to 2026-27) Current & Development
Expenditure – Form VIII
11. Submission of Posts Proforma Federal PAOs 5th April 2024
Government Employees – Form X and/or XI

12. Submission of Quarter-Wise Budget Estimates PAOs 30th June 2024

(FY2024-25) Current and Development
Expenditure – Form XII and XIII
13. Details of Assets – Form XIV PAOs 11th March 2024

14. Sector-wise Details of Development Projects – Planning Division 11th March 2024
Form XV

15. Submission of Foreign Exchange Revised PAOs 7th May 2024

Estimates (FY2023-24) and Budget Estimates
(FY2024-25) – Form XVI to XXI
2
S# Activity Concerned Office Timeline

16. Recommendations from Expenditure Wing on Expenditure 17th March 2024

Revised and Proposed Budget Estimates Wing
17. Preparation of Medium-Term National EA Wing 3rd week March
Macroeconomic and Fiscal Framework 2024
18. Budget Review Committee meetings Finance Division 22nd March till 5th
April 2024
19. Intimation of Exchange Rate Finance Division 18th April 2024

20. Approval of Budget Strategy Paper (BSP) Finance Division 22nd April 2024
FY2024-27
21. Issuance of IBCs for current and development Finance Division 24th April 2024
budget (one line to M/o PD&SI)
22. Issuance of PAO Wise IBCs for Development Planning Division 30th April 2024

23. Submission of BO/NIS for Current Budget PAOs 29th April to 6th May
2024
24. APCC Meetings Planning Division 1st week May 2024

25. NEC Meetings Planning Division 2nd week May 2024

26. Submission of BO/NIS for Development Budget PAOs 3rd week May 2024

27. Completion of all Budget Documents, Schedules Finance Division End May 2024
and Summaries for the Cabinet etc.
28. Presentation of Budget to the Cabinet and the Finance Division 1st week June 2024
Parliament

3
 Budget Preparation Steps

1. Issuance of Budget Call Circular FY2024-25

2. Submission of budget proposals by Principal Accounting Officers

3. Review of budget estimates and demands (current a n d development) in demand review

committee meetings

4. Preparation of Budget Strategy Paper (BSP) and its approval by the Cabinet (as per Section 3
of the Public Finance Management Act, 2019)

5. Issuance of Indicative Budget Ceilings

6. Submission of BO/NIS forms

7. Approval of the FY2024-25 Budget by the Cabinet and the National Assembly, and assent by
the President

4
 Instructions for Preparation and Submission of Actuals and Estimates

Actuals FY2022-23

1. Actual expenditure for FY2022-23 for current and development expenditure must be submitted
through BO/NIS form

Revised Estimates FY2023-24

2. Revised Estimates for FY2023-24 for current and development expenditure must include the
following:
A Appropriations or re-appropriations within the sanctioned grants;
B New items of expenditure sanctioned through supplementary grants; and
C Surrenders made or likely to be made during the year

Budget Estimates FY2024-25

3. BO/NIS forms endorsed by the CF&AO, PAO and respective Deputy Secretary (Expenditure)
are to be forwarded to Budget Wing, Finance Division

4. Each Demand will have only one Principal Accounting Officer

5. Finance Division will issue performance-based budget to all PAOs and it is the mandate of PAO
to allocate funds to various cost centers and heads of accounts with concurrence of Finance
Division

6. AGPR has been instructed not to authorize payment where budget provision does not exist under
relevant head of account including employees related expenditures. Instructions issued vide
letter No.1(3)-CAO(MoF)2020/447 dated 04.12.2020 may be adhered to

7. PAO is responsible to keep adequate funds available in all heads of accounts throughout the
financial year, especially ERE to avoid any delay in payment of salaries

8. No lump provision should be made or proposed to be made in the budget

9. Organizations/entities that use budgetary funds (other than subsidies) will provide detailed
budget information (i.e. detailed object classification) along with details of their own receipts

10. As per Section 12 of PFM Act, 2019, all Ministries and Divisions shall surrender savings to
Finance Division by 31st of May each year

11. While setting priorities and targets in FY2024-25 budget, due consideration may be accorded to
gender mainstreaming, green budgeting and human rights commitments in line with SDGs
goals No.5 (Gender Equality), No. 13 (Climate Action) and the UN conventions

5
 Part-II

Performance Based Budgeting

(FY2024-25 to FY2026-2027)
(Under Sections 9, 34 and 35 of Public Finance Management (PFM) Act, 2019)

6
 Instructions

1. ‘Performance-based budget’, as required under Section 9 of PFM Act, 2019, is also known as ‘MTBF
(Medium-term Budgetary Framework) Green Book’. The book is presented before the Parliament each year
as part of the annual budget

2. The next preparation cycle relates to medium-term fiscal years 2024-25 (which will be the same as the
annual budget), and two forward years (2025-26 and 2026-27)

3. Performance-based budgets shall be prepared within the medium-term IBCs to be issued by Finance
Division. The process of issuance of IBCs is defined under Section 3 of the PFM Act, 2019

4. Performance-based budgets shall be prepared by PAOs

5. Preparation of ‘performance-based budgets’ shall be based on the following process:

Step 1: Preparation of Strategic Plan:

a. As required under Section 5 of PFM Act, 2019 which states that ‘all government expenditures,
whether from a recurrent or development demand for grant, shall be based on well-defined plans’,
each PAO shall prepare a medium-term strategic plan

b. The medium-term strategic plan shall be developed by ‘MTBF Core-Team’.

c. The strategic plan shall contain:

i. Goals to be achieved e.g. % out of school children to be provided schooling by --

ii. Outcomes (planned effects of services on target population) e.g. improved literacy rate

d. Outputs (services) to be delivered to achieve the goal. Outputs shall be mapped with relevant
spending units and projects e.g. primary and secondary education services

i. Responsible Organization that will achieve required outputs. e.g. (Federal Directorate of
Education)
ii. Key Performance Indicators and targets for each output. e.g. number of students enrolled

e. The strategic plan shall be approved by relevant PAO

Step 2: Allocation of IBCs to outputs

Once IBCs are received, PAOs shall make allocations to outputs (as defined in the strategic plan) as per
policy priorities. Mapping (output to spending units and projects) can be used to distribute these ceilings

Step 3: Communication of IBCs to spending units and projects

After completion of step 2, PAOs shall forward IBCs to spending units (DDOs) and projects. Spending
units and projects shall prepare their detailed budgets (BO/NIS) within these ceilings.

7
 In addition to IBCs, organizations responsible for KPIs (as defined in the strategic plan) shall be requested
to provide targets

Step 4: Compilation of budgets by outputs

Once detailed budgets are prepared by spending units and projects, the MTBF core-team shall consolidate
the information and fill in relevant forms.

Step 5: Approval by PAOs

Filled form shall be signed by respective PAOs and communicated to Budget Wing, Finance Division

Step 6: Discussion of Performance Based Budgets in ‘Demand Review/Priorities Committee’ meetings

Performance Based Budget prepared by PAOs shall be discussed during ‘Demand Review/Priorities
Committee’ meetings

6. Please note:

a. Performance based budget for FY2023-24 for PAOs is available on:

https://www.finance.gov.pk/budget/Budget_2023_24/Medium_Term_Performance_Based_Budget.
pdf. All necessary steps may be taken to review and update 1) goals 2) outcomes and outputs, and 3)
KPIs.

b. Where possible, the targets should reflect gender. This can be done in two ways. Firstly, indicators
relating to individuals can be disaggregated into male and female. For example, primary education
being an output (service) can have two indicators/measures namely, number of male students
enrolled, and number of female students enrolled. These two can be assigned different targets.
Secondly, indicators relating to gender-relevant issues can be included, such as number of trainings
attended

8
 Form-I

Medium Term Performance Based Budget FY 2024-25 to FY 2026-27

Principal Accounting Officer:

1. Goal: Define Goal along with specified target/timeline

2. Policy: Name of the Policy Document and Key Parameters of the Policy

3. Outcome: Impact on Target Population

4. Budget by Outputs
Rs. In ‘000
Outputs Office Actual Budget Medium Term Budget
Responsible of Expenditure
Output 2022-23 2023-24 2024-25 2025-26 2026-27
(1) (2) (3) (4) (5) (6) (7)
Output 1
Output 2
Total
5. Budget by Demand
Rs. In ‘000
Demand No. Demand Description Budget 2024-25

6. Key Performance Indicators/Targets

Outputs Key Target Planned Medium Term Target

(As per Table Performance Achieved Target
4) Indicators 2022-23 2023-24 2024-25 2025-26 2026-27
(1) (2) (3) (4) (5) (6) (7)
Output 1 Indicator 1
Output 2 Indicator 2
Total
Last date of submission Sr. No. 6: 11th March, 2024, Sr. 1 to 5 along with BO/NIS

Prepared by: Approved by:

Chief Finance & Accounts Officer / Head of Finance Principal Accounting Officer
Forwarded to:
Deputy Secretary (Budget-I),
Finance Division, Islamabad.

9
 Part-III
Gender Responsive Budgeting
(FY2024-25)

10
 Instructions

1. Gender budgeting is a regular feature of the BCC. Ministries/Divisions are required to fill the
relevant form specifying gender-wise planned expenditure/spending during FY2024-25

2. Any activity, program or project having an impact on men, women, children or transgenders
for which expenditure is planned to be incurred during FY2024-25, shall be mentioned along
with specific cost center/object head

3. Examples for gender budgeting include salaries of male and female employees, expenditures on
daycare centers, pick and drop service etc.

4. Similarly, planned expenditure under development budget shall be filled in along with cost
centers/object heads

5. Women share of budget has to be mentioned object head-wise in BO/NIS forms

11
 Form-II

Gender Responsive Budgeting

Ministry/Division/Department:

Name/ Designation of Principal Accounting Officer:

(Rs/Million)

B.E 2024-25

Men’s Women Transgender Children

Description Budget Budget Budget Budget

Men Women Transgender Children
Estimate related %age Estimate related Estimate related %age Estimate related %age
%age
Budget Budget Budget Budget

Demand Name
& No.

Development *

Current Budget *

*List of projects, activities, programs, initiatives along with cost centers to be attached

Last date of submission: 14th June, 2024

Prepared by:

Chief Finance & Accounts Officer/Head of Finance

Verified by:
Principal Accounting Officer

Forwarded to:

Deputy Secretary (Budget-I),

Budget Wing, Finance Division
Islamabad.
Ph. No. (051) 9209367
Email ds.b1@finance.gov.pk

12
 Part-IV
Green Budgeting
(FY2024-25)

13
 Instructions

1. Ministry/Divisions are required to fill the form for green c omponent o f b u d g e t as part of
fiscal risk management

2. Any expenditure incurred under any area related to green component (climate, alternate energy,
agricultural, industries, environment etc.) shall be mentioned in the form

3. There is mandatory requirement of specifying respective cost center and object head

4. The concerned Division/PAO is to identify the cost centers/projects/programs that fall under
the green component and mention that in BO/NIS form

5. The concerned Division/PAO shall map the cost center/project/program with the typology
shared in the form

6. Component wise aggregate is to be equivalent of program/project/cost center details

14
 Form-III

Green Component in Division’s Total Expenditure

(Current and Development)

Ministry/Division/Department:

Name/ Designation of Principal Accounting Officer:

(Rs/Million)
Description of Cost Examples of Activities Budget Revised Budget
Typology Center Estimates Estimates Estimates
2023-24 2023-24 2024-25
Adaptation
• Water storage and infrastructure
• Water conservation strategies
• Integrated water resource management
Water Resources • Legislative framework
• Capacity enhancement
• Awareness raising
• Research
• Technology
Agriculture and Livestock • General management
• Risk management
• Health capacity building
Health and Other Social • Health policy and governance
Services • Other social services
• Transport infrastructure
Transport • Rural and inter-urban roads and highways
• Legal and institutional setup
• Biodiversity research and practice enhancement
Biodiversity
• Enhancement of capacity for conservation
• Mountain areas
• Rangelands and pastures
Vulnerable Ecosystems • Arid and hyper-arid areas
• Coastal and marine
• Wetlands policy
• Risk knowledge and response capacity
• Early warning improvements
Disaster Preparedness • Climate-resilient infrastructure
• Hazard mitigation
Fisheries and • Ecosystem-Based Fisheries Management
Aquaculture • Aquaculture Best Practices
• Marine Protected Areas
• Climate-Resilient Aquaculture Infrastructure
Costal and marine • Mangrove Restoration and Conservation
management • Artificial Reefs
• Integrated Coastal Zone Management
• Climate-Resilient Infrastructure

15
Infrastructure • Green Roofs and Walls
• Permeable Pavements
• Climate-Resilient Buildings
• Smart Grids and Sustainable Energy Infrastructure
Ecosystems • Habitat Restoration
• Climate-Resilient Land Use Planning
• Biodiversity Conservation
• Water Resource Management
Human Settlement • Green Urban Planning
• Low-Impact Development
• Sustainable Transportation
• Energy-Efficient Buildings
Food Security • Agroecological Farming Practices
• Water-Efficient Integration
• Crop Diversity and Rotation
• Climate-Smart Agriculture
Tourism • Ecotourism Development
• Community-Based Tourism
• Sustainable Infrastructure
• Visitor Education and Awareness
Insurance • Climate Risk Assessment
• Green Insurance Products
• Disaster Resilience Programs
• Support for Renewable Energy
Land use and Land • Smart Growth Policies
use planning • Green Infrastructure
• Climate-Resilient Zoning
• Brownfield Redevelopment
Mitigation
• Clean energy technologies
• Energy conservation and power efficiency
• Hydropower and other renewable
Energy
• Green growth and fiscal reforms in the energy sector
• Electricity transmission and distribution
• Research and development
• General transportation
• Urban transport
Transport • Aviation
• Railways
• Inland waterway transport and ports andshipping
• Policy and public administration
• Research and development
Town Planning • Solid waste and wastewater collection
management
• Infrastructure
• Polices and regulations
Industries • Research and development
• Capacity building and technology transfer
• General industries and trade
Agriculture and Livestock • Research
• Management practice improvements

16
 • Policy and governance
Carbon sequestration and • Access to international carbon financing
forestry • Reforestation
Forestry • Awareness raising
• Research
• Reforms in governance
• Adaptive capacity enhancement
• Forest management
Industry, • Renewable Energy Integration
manufacturing • Resource Efficiency
processes, oil fields, • Emission Reduction Technologies
etc • Circular Economy Practices
Sustainable farming • Rotational Grazing
practices for methane • Feed Additives
reduction • Manure Management
• Agroforestry
Carbon credit and • Renewable Energy Projects
voluntary market • Afforestation and Reforestation
• Energy Efficiency Initiatives
• Methane Capture
Waste Management • Waste-to-Energy Projects
• Landfill Gas Capture
• Recycling Initiatives
• Composing Programs
Technology and • Precision Agriculture
Innovation • Green Building Technologies
• Circular Economy Solutions
• Smart Transportation Systems
Other Supporting Areas
Capacity building and • Institutional mechanisms
InstitutionalStrengthening • Capacity enhancement
Awareness raising and • Awareness raising
education • Education
International and Regional • CC negotiations
Cooperation • Cooperation in research and development
Finance and Technology • Climate financing
Transfer • Technology transfers
Finance • Green Investments and Funds
• Carbon Markets and Trading
Governance and • Environmental Regulations and Standards
Policy • Incentive Programs for Green Practices
Health and Social • Public Health Awareness Programs
Services • Green Healthcare Practices
Research and • Green Technologies Innovation
Development • Lifecycle Assessments
Circular Economy • Resource Recovery and Recycling Infrastructure
• Circular Design Innovation
Sustainable • Consumer Education and Awareness Programs
Consumption and • Green Certification Standards
Production

17
 Urban Planning and • Green Infrastructure Integration
Development • Transit-Oriented Development
Information and • Green Data Centers
Communication • E-Waste Management Solutions
Technologies (ICT)
Total (a)
Description of Budget Revised Budget
Current & Estimates Estimates Estimates
Development 2023-24 2023-24 2024-25
Budget
Program/Project (Relevant
Cost Center/Object head)
Total (b)
*Component wise aggregate of Part (a) is to be equivalent of program/project/cost center details in Part (b)

Last date of submission: 14th June, 2024

Prepared by: Verified by:___________

CF&AO/Head of Finance Principal Accounting Officer

Forwarded to:

Deputy Secretary (Budget-I),

Budget Wing, Finance Division
Islamabad.
Ph. No. (051) 9209367
Email ds.b1@finance.gov.pk

18
 Part - V
Federal Receipts

(Revised Estimates FY2023-24 & Budget Estimates FY

2024-25)
(Under Article 78 of the Constitution 1973, Section 21 & 40 of PFM Act, 2019)

19
 Instructions

1. Administrative Divisions are to coordinate with their respective Authorities/Subordinate

Offices and submit duly verified and consolidated estimates by object classification as given
in the New Accounting Module (NAM) along with explanatory notes

2. The baseline of estimates will be eight months actuals of current financial year. Revised
estimates for FY2023-24 and budget estimates for FY2024-25 are to be based on yearly
trends

3. Copies of relevant SROs, Notifications, Circulars etc. specifying the categories, rates on the
basis of which collection of receipts is made may also be enclosed. Reasons and causes of
shortfall (if any) against Budget Estimates FY2023-24 may be elaborated and substantiated.
Budget Estimates for FY2024-25 vis-a-vis Budget Estimates for FY2023-24 are to be
explainedwith cogent reasons

4. The estimates of foreign aid resources for FY2023-24 (Revised) and FY2024-25 (Budget),
along with actuals for FY2021-22 and FY2022-23 are required to be furnished by the
Economic Affairs Division

5. The estimating authorities of various Government receipts are indicated below:

Head of Receipts Estimating Authorities

A. Tax Revenue Federal Board of Revenue
B. Non-Tax Revenue Administrative Divisions
C. Domestic Capital Receipts Administrative Divisions
Economic Affairs Division and External Finance
D. Foreign Loans and Grants
Wing of Finance Division
Debt, Deposits and Director General (Debt), Central Directorate of
E.
Reserves National Savings, Administrative Divisions

6. Sample Format of Form-IV

(Rs/Million)
Sr. Name of Receipt with Actual Budget Actual up Revised Budget Reasons
No. Head of Account Receipts Estimates to Estimates Estimates for
2022-23 2023-24 28-02-24 2023-24 2024-25 variation
1 C0382- Receipts of
Tourist Department
2 C03905- Royalty on
Crude Oil

20
7. Sample Format of Additional Information Form

(Rs/Million)
Sr. Name of Receipt with Budget Estimates Date of Last Status of Revision of Rate of
No. Head of Account 2023-24 Revision of Rates Receipts (if applicable)
of Receipts
1 C02638- Traffic Fines
C03571- Light Dues of
2 Lighthouses & Lightship
Dept

21
 Form-IV
A. Non-Tax Revenue Receipts of the Federal Government

Estimates of Federal Receipts-Federal Consolidated Fund (Non-Tax)

(Rs/Million)

Sr. Name of Receipt with Actual Budget Actualup to Revised Budget Reasons for variation
No. Head of Account Receipts2022- Estimates 28-02-24 Estimates Estimates
23 2023-24 2023-24 2024-25

Budget Proposals relating to Non-Tax Revenues for inclusion in Finance Bill 2024-25
1. Imposition of a new tax or non-tax with draft legislation:

2. 2. Revision of existing provision of law (tax and non-tax) with detailed justification and
revenue impact per annum with draft amendment:

Additional Information:

Sr. Name of Receipt with Budget Estimates Date of Last Status of Revision of Rate
No. Head of Account 2023-24 Revision of Rates of of Receipts (if applicable)
Receipts

Last date of submission: 11th March, 2024

Prepared by:
Chief Finance & Accounts Officer /
Head of Finance
Verified by: __________________
Principal Accounting Officer
Forwarded to:

Deputy Secretary (N.T.R),

Budget Wing, Finance Division
Islamabad.
Ph. No. (051) 9206528
Email: ds.ntr@finance.gov.pk
22
 Form-V

B. Public Account Receipts & Expenditure of Federal Government

Estimates of Public Account (Receipts and Expenditure)

(Rs/Million)
S. Name of Public Closing Budget Estimates 2023-24 Revised Estimates 2023-24 Budget Estimates 2024-25
No. Account with Balance as on
Head of Account 30-06-2023
Receipts Expenditure Receipts Expenditure Receipts Expenditure

Last date of submission: 11th March, 2024

Prepared by: Verified by: _______________________

CF&AO / Head of Finance Principal Accounting Officer

Forwarded to:

Section Officer (Budget-1),

Budget Wing, Finance Division
Islamabad.
Ph. No. (051) 9217855
Email: so.b1@finance.gov.pk

23
 Part – VI

(Details of Bank Accounts/Investments)

(Under Cash Management and Treasury Single Account Rules 2020, Section 30 &
Section 42(1) of PFM Act, 2019)

24
 Instructions

1. The provisions of TSA Policy, PFM Act, 2019 and Cash Management & TSA Rules, 2020 are
comprehensive and provide specific guidelines with regard to opening and maintaining bank
accounts and other deposits/investments by Federal Government entities.

2. Federal Government has introduced TSA system in the Ministries/Divisions/Departments and

Subordinate Offices. Work is in progress to extend the scope to other public entities,
organizations and bodies.

3. Details of investments shall include name of accounts(s), date of opening of account(s) and type
of account(s).

4. In case of change of name and type of account through the time of operation, the said change
shall also be indicated.

25
 Form-VI
Details of Bank Accounts/Investments

Ministry / Division / Department:

Name / Designation of Principal Accounting Officer:

(Rs/Million)
Sr. Profit/Mark up
Type / Title Total Amount as on Bank/Account Balance as
as on
No. of Account 28.02.2024 No. on
28.02.2024
01.07.2023
Own Govt
Sources Funding

Last date of submission: 11th March, 2024

Prepared By:

( )
CF&AO/Head of Finance
Tele No.

Forwarded to:

Deputy Secretary (Treasury & Cash Management),

Budget Wing, FinanceDivision
Islamabad.
Ph. No. (051) 9209318
Email: ds.tcm@finance.gov.pk

26
 Part - VII
Revised Budget Estimates
(Current & Development) FY2023-24
(Under Article 80(2) of the Constitution 1973, Section 4 of PFM Act, 2019)

27
 Instructions

1. All PAOs are required to sanction and spend public money in accordance with the budget
approved by the National Assembly.

2. Finance Division has issued instructions regarding implementation of the budget particularly
with regard to quarterly budget release strategy, and any additional requirements in the form of
regular or technical supplementary grants.

3. Revised estimates for FY2023-24 for current and development expenditure must include the
following:

A Appropriations or re-appropriations within the sanctioned grants;

B New items of expenditure sanctioned through supplementary grants; and
C Surrenders made or likely to be made during the year

4. Revised estimates must be based on well-defined plans and approved strategic priorities

Expenditures on subsidies and grants-in-aid must be targeted, and performance/output based.

5. Public funds shall be utilized keeping in view financial propriety including compliance to laws,
rules and regulations

28
 Form-VII

Revised Estimates
(Current and Development Expenditure)
FY 2023-24
Ministry / Division / Department:

Name / Designation of Principal Accounting Officer:

A. Current Expenditure

Running of Civil Government (RoCG) (Rs/Million)

Demand No. and Nature of Budget Estimates Revised Estimates Reasons for
Description Expenditure FY 2023-24 FY 2023-24 Variation

ERE Non-ERE ERE Non-ERE

RoCG

Subsidies and Grants

Demand No. and Nature of Budget Estimates Revised Estimates Reasons for
Description Expenditure FY 2023-24 FY 2023-24 Variation

Subsidies
Grants

B. Development Expenditure
(Rs/Million)

Demand No. and Nature of Budget Estimates Revised Estimates Reasons forVariation
Description Expenditure FY 2023-24 FY 2023-24

Last date of submission: 11th March, 2024

Prepared by: Verified by:

CF&AO/ Head of Finance Principal Accounting Officer

Forwarded to:
Deputy Secretary (Budget-I),
Budget Wing, Finance Division,
Islamabad.Ph. No. (051) 9209367
Email ds.b1@finance.gov.pk
29
 Part - VIII

Medium Term Budget Estimates

(FY2024-2025 to 2026-2027)
(Under Article 80(2) of the Constitution 1973 and Section 3 of PFM Act, 2019)

30
 Instructions
1. The component of Running of Civil Government (RoCG), Grant and Subsidy should be
mentioned in each demand.

2. Budget estimates must be realistic, rationalized and justified.

3. Austerity measures must be considered while calculating expenditure estimates.

4. Purpose of grants and subsidies must be indicated along with rationale and impact.

5. One- p age brief of each subsidy and grant is to be furnished with justification.

6. Variation in estimates must be justified with proper documentary evidence.

7. All autonomous organizations/entities/commissions/authorities etc, receiving funds from

budgetary allocation shall obtain approval of the Competent Authority or Forum for their
respective budgets as per their legal framework.

8. Grant-in-aid is to be considered as a one-time dispensation and not a recurring feature. All

autonomous organizations/bodies/entities/commissions shall open dedicated Assignment
Accounts as per procedure circulated by Finance Division/CGA. These organizations/entities
shall not be allowed to make expenses through pre-audit system of accounting offices.

9. All PAOs are being provided budget to meet expenditure of Division/Department/Subordinate

Offices under their administrative control. Whereas, autonomous bodies/commissions are to
become self-sustaining entities with no further provision of funds from the Federal Government
to meet their recurring/operating expenses/retirement benefits.

10. All ERE/Non-ERE expenditure of autonomous bodies/corporations are to be borne by the said
entities themselves being revenue generating entities.

11. All defunct/non-performing autonomous bodies/organizations are to be either merged or

liquidated to ensure fiscal discipline and to rationalize/economize government expenditure.

12. All foreign subscriptions/contributions are to be reviewed and rationalized in terms of their
efficacy and benefits accrued.

13. All accounting offices shall issue pre-audit cheques or adopt assignment account procedures
while making payments; issuance of sealed authorities or direct advice for making payments will
be discouraged.

31
 Form-VIII
Medium Term Budget Estimates
(Current & Development Expenditure)
FY 2024-25 to FY 2026-27

Ministry/Division/Department:

Table 1: Running of Civil Government (RoCG) (Rs/Million)

Demand No. Budget Proposed Budget Demand by PAO
Estimates Justification for Demand
& Description Offices FY 2024-25
2023-24
Total ERE Non-ERE
MDAS*

Autonomous Bodies
International
Contributions**
Demand Total
*Ministries/Divisions/ Attached Departments/ Subordinate Offices (MDAS)
**International Contributions must be in line with table 5

Table 2: Subsidies and Grants: (Rs/Million)

Proposed Budget Demand by PAO
Demand No. & Nature of Expenditure
Description FY 2024-25 Reason for Demand*

Subsidies
Of which Rupee Cover
Grants
Of which Rupee Cover
*Cost Centers wise list for specific increase may be attached

Table 3: PSDP (Rs/Million)

Proposed Budget Demand by PAO

Demand No. & Description FY 2024-25 Reason for Demand

Table 4: Rupee Requirement (Rs/Million)

Program Name Donor Anticipated Foreign Rupee Cover Required
Exchange Inflow

Note: Amount shown in Table 4 must be included in Table 2 as Subsidies/Grants total.

32
 Table 5: Annual Contributions for International Subscriptions (Rs/Million)
Name of International Date since subscription Amount required as Intended impact of
Agency started subscription fee or subscription or
contribution (in USD) contribution

Note: Amounts shown in table 5 must be included in MDAS total of table 1

Note: Separate Form must be used for each Demand

Last date of submission: 11th March, 2024

Prepared by: Verified by:

CF&AO /Head of Finance Principal Accounting Officer

Forwarded to:

Deputy Secretary (Budget-I),

Budget Wing, Finance Division
Islamabad.
Ph. No. (051) 9209367
Email ds.b1@finance.gov.pk

33
 Budget Order / New Item Statement

Instructions

1. Ministries/Divisions/Departments are required to submit one Budget Order (BO) and one New
Item Statement (NIS), if necessary, for each Cost Centre for Charged and Voted Expenditure
separately.

2. The Estimates of Development Expenditure FY2024-25 should not include any scheme which
has not been approved in accordance with the prescribed procedure and PFM Act, 2019.

3. Foreign exchange component of Development Expenditure – The foreign exchange component

of estimates of development expenditure is required to be shown distinctly together with the
source from which it will be met (i.e., whether from own resources or from foreign resources).

4. Provision made for foreign exchange expenditure would not be available for rupee component
expenditure or vice versa and no re-appropriation is permissible between the provision for rupee
and foreign exchange expenditure.

5. In case of Development Projects or Programs, budget for each Project/Program shall be prepared
on separate NIS form. Separate Cost Centre may be obtained for each component of expenditure.

6. All autonomous organizations/bodies/entities/commissions etc. which are receiving government

budgetary funds, shall open dedicated Assignment Accounts as per procedure circulated by
Finance Division/CGA. These organizations/entities shall not be allowed to make expenses
through pre-audit system of accounting offices.

7. Autonomous Body’s Budget for FY 2024-25 is required to be submitted under following detailed
object heads as these are purely related to autonomous bodies:

A01111 Autonomous/Semi-Autonomous/Local Bodies/GOEs etc.

A01160 Autonomous/Semi-Autonomous/Local Bodies/GOEs etc.
A0121X Autonomous/Semi-Autonomous/Local Bodies/GOEs etc.
A01298 Autonomous/Semi-Autonomous/Local Bodies/GOEs etc.
A03985 Autonomous/Semi-Autonomous/Local Bodies/GOEs etc.
OR relevant head under
A05 Grants, Subsidies and Write off Loans
A052 Grants Domestic
A052

8. Instructions to fill out BO/NIS Form are as follows:

34
Serial No. 1 Budget Document Type (Tick the relevant box).

Serial No. 2 Fund information i.e. Demand No., Fund Code and Description.

Serial No. 3 Attached Department and Sub Detailed Function (Code and Description)

Serial No. 4 Fund Centre / DDO Code and description. In case of New Office / Department,
the word "NEW" should be written in braces after the nomenclature.

Serial No. 5 District (location) and Circle of Account.

Serial No. 6(v) Mode of Payment may be specified as Pre-Audit System or Assignment Account

Serial No. 8 Write all the Function levels i.e. Major, Minor, Detailed and Sub-Detailed codes
with the descriptions and total amount of budget against each level (actual 2022-
23, revised estimates for the year 2023-24 and budget estimates for the year 2024-
25) in the BO / NIS form.

Serial No. 9 This has been bifurcated into following details:

a) Object code Budget should be entered at all Major, Minor and

Detailed Objects starting with A. Fill all the
required six digits carefully using Chart of
Accounts available on website https://fabs.gov.pk

b) Object Description Write object code description as per Chart of

Accounts.

c) Actual Expenditure/ Mention amount of object item in thousands. If

Revised Estimates/ Rs. 10,000 is to be filled, write 10 only.
Budget Estimates

d) No. of Posts Mention the number of posts for the salary budget
(these should match with the posts details as
mentioned in Posts Proforma).

e) Female Share A new column of Female share has been added

against the object codes to distinguish and report
the amount of budget allocated to the Female under
each object code between 0-100 Percent.
However, percentage figure may be entered
without (%) sign.

35
Serial No. 10 Total Provision (Gross).

Serial No.11-12 Foreign Exchange component should be shown (wherever necessary). Foreign
Exchange bifurcation is also required against the space provided separately for (i)
Foreign Resources and (ii) Own Resources.

Certain agreements of foreign-aid state that the Government of Pakistan should

initially incur the expenditure in local currency and thereafter the equivalent amount
would be reimbursed on actual basis by the donor agency. In such cases in respect of
a foreign aided scheme/project, the amount to be spent in local currency out of the
foreign aid (reimbursable) should be clearly indicated under the scheme/project on
the NIS.

Serial No. 13 Green Budget Tagging

• For Green Budget Tagging, every cost center has to be categorized into one of
five categories (High, Medium, Low, Marginal, Nil).
• The criteria for these categories is as follows:

High If the cost center has clear primary objective related to climate.
(75% and above)
If the secondary objective of activity/cost center is related to climate
Medium
or if the programmes/activities are such that they cannot be easily
(50-74%)
separated.
Low If the cost center is having indirect contributions to climate.
(25-49%)
If the cost center cannot be identified at the moment for direct or
Marginal
indirect relevance but has the potential to be considered under
(Less than 25%)
climate.
Nil If the cost center has no relevance to climate at all.
(0%)

• For identification & selection of category of the cost center, the typology and
examples given in Form-III may be followed.

Serial No.14 Recoveries, if any, should also be shown in a separate sheet at the end of every BO /
NIS form.

ENQUIRIES: For clarification or additional information, if required, please do not hesitate to

contact the following:

Ms. Ayesha Javed, Deputy Secretary (Budget-I): Ph # 9209367

Mr. Muhammad Adnan Azeem, Director (BC): Ph # 9209587

36
 Form–IX
Government of Pakistan
BUDGET ORDER / NEW ITEM STATEMENT
Ministry:
Division:
Department/Office:
No. Date:

From:

To: The Director (Budget Computerization) Budget

Wing, Finance Division, Islamabad.

BUDGET YEAR 2024-25

1 Type of Document ¤ ¤ ¤ ¤
(Tick the Box Applicable) BO Addl. BO NIS Addl. NIS

2 Fund Information: Demand No. Fund Code Fund Description

Code Description
3 Department / office
Sub-Detailed Function

4 Fund Centre / DDO

5 District Accounting Circle

6 DDO Information (i). Name & Official Address:

(ii). Official Email: (iii) Contact No. (Off) (Fax)

(iv) Notes (if any):

(v). Mode of Payment:

7. Please tick the relevant box as per information indicated in IBCs letter

Category: A B C D E F G H I J K

TO BE FILLED IN ONLY BY BUDGET WING (MoF)

New Diary No. _____________________

37
 Page - 2

(Rupees in Thousands)
Actual Revised
Budget
Function Code Function Description Expenditure Estimates
8 Estimates 2024-25
2022-23 2023-24

Revised
Actual Expenditure Budget Estimates Female Share %
Object Code under A Object Description Estimates No. of Posts
9 2022-23 2024-25 2024-25
2023-24

10. Total Provision (Gross)

11. Foreign Exchange
a. Foreign Aid
b. Own Resources
12. Local Currency

13. Green Budget Tagging

1 2 3 4 5
Cost Center Category based on
relevance to climate* High Medium Low Marginal Nil
(75% and above) (50-74%) (25-49%) (less than (0%)
25%)

*Guidelines for filling out this table are provided in Instructions of Form-IX

14. For Recoveries Only (If Any) (Rupees in Thousands)

Actual Revised Budget

Source of Recovery
Recovery Code Expenditure Estimates Estimates
(Must be indicated) 2023-24
2022-23 2024-25

15. Recoveries are also being reported on F o r m - I V under Receipt Heads to Deputy Secretary (N.T.R), Finance Division.

Note: - Additional sheets / rows can be added as per requirement. b) Separate form must be used for each Fund Centre / DDO.
* For MOF’s (Budget Wing) use only
38
 Prepared by:
(................................)
CFAO/Authorized Officer
Telephone No………

Verified by:
(……………………)
Deputy Secretary (Exp), Finance Division
Telephone No………

Forwarded to:

Director (Budget Computerization),

Budget Wing, Finance Division, Islamabad.

39
 Part-IX

Details of Human Resources

40
 INSTRUCTIONS

1. All vacant/redundant posts (lying vacant/idle for more than three years) are required to be
indicated and abolished as per Financial Management & Powers of PAOs Regulations, 2021.

2. No BO/NIS form will be accepted in which ERE has been claimed unless supported with
details of posts.

3. It may be ensured that the total number of posts reflected in Form-X are same as in BO/NIS.

4. Form-X shall be endorsed by the Expenditure Wing, Finance Division. All

Divisions/Departments/Sub-ordinate Offices/Organizations/Entities are required to submit
copies of the Sanction Letters along with the Approving Authority.

5. No new post shall be created in the Divisions/Departments/Sub-ordinate Offices/Organizations/

Entities except with the prior approval of Finance Division.

41
 Form-X

POSTS PERFORMA
FEDERAL GOVERNMENT EMPLOYEES
Budget Estimates 2024-25

Demand No.: Description: ________________________________

Fund Code: __________ Description: ________________________________
Fund Center (DDO): __________ Description: ________________________________
Mode of Payment: Pre-Audit AGPR/DAO Assignment Account Please tick relevant.

Pay Scale Post Code Designation Total No. of Change Total No. of No. of No. of Vacant
Sanctioned During CFY Sanctioned Filled Posts
Posts (Submitted (+) (-) Posts as on Posts
Last Year) 31.03.2024

Total
Last date of submission: 5th April, 2024
Notes:
1. Please fill in all columns including Post Code column.
2. List of codes are available on FD’s website: http://www.finance.gov.pk/budget_wing.html.
3. Kindly submit soft copy in one Excel Sheet of all Fund Centers on email: copost@finance.gov.pk.
4. Hard copy may be submitted along with BOs/NISs.
5. In case of Payment Mode is Pre-Audit of AGPR/DAO, then OM Module Performa must be attached.

Signed By: Verified By:

( ) ( )
Head of Finance/CF&AO Deputy Secretary (Exp)
Division/Office_____________ Finance Division

Forwarded to:

Director (Budget Computerization),

Budget Wing, Finance Division
Islamabad.
42
 Form-XI

Organizational Management (OM) Module Performa

Demand No:

Description:

1 2 3 4 5 6 7 8 9 10 11 12

S# Cost Post Post BPS of Filled / Personnel Name of CNIC of Higher BPS of Gender
Centre code Description Sanctioned Vacant No. Employee Employee Time Employee
Code Post Scale

( )
(Name & Designation)

43
 Part - X
Quarter Wise Budget Estimates
(FY 2024-25)
(Under Section 30(2)(e) of PFM Act, 2019, Rule 3(9) of the Cash Management and
Treasury Single Account Rules 2020 and Financial Management and Powers of Principal
Accounting Officers Regulations, 2021)

44
 Instructions

1. Finance Division issues quarter-wise Strategy for Release of Funds every

financial year.

2. PAOs shall prepare quarter-wise funds requirement plan within the allocated
budget

3. Finance Division would consider the quarterly requirement plans submitted

by PAOs to frame the Budget Release Strategy for FY2024-25.

45
 FORM-XII

Quarter Wise Budget Estimates (Current)

F Y 2024-25

Ministry/Division/Department:

(Rs/Million)

Demand No. and Approved Heads of Expenditures Proposed Quarter-Wise Budget Demand
Description Budget Type
2024-25 FY2024-25

Q1 Q2 Q3 Q4

Non Non Non Non

ERE ERE ERE ERE
ERE ERE ERE ERE

i. Ministries/Divisions/
Attached Deptts/
Subordinate Offices

ii. Grant-in-Aid

iii. Contribution &

Subscription

Total RoCG (i+ii+iii)

(Rs/Million)

Demand No. and Approved Heads of Expenditures Proposed Quarter-Wise Budget DemandFY2024-25
Description Budget
2024-25 Q1 Q2 Q3 Q4

Grants

Subsidies
Last date of submission: 30th June, 2024.

Prepared by: Approved by:

CF&AO /Head of Finance Principal Accounting Officer

Forwarded to:

Deputy Secretary (Treasury & Cash Management),Budget

Wing, Finance Division,
Islamabad.
Ph. No. (051)9209318
Email: ds.tcm@finance.gov.pk
46
 Form-XIII

Quarter-Wise Budget Estimates (Development)

F Y 2024-25

Ministry/Division/Department:

(Rs/Million)
Proposed Quarter-Wise
Project Cost Project Approved Budget Budget Demand
Demand No. Centre Name 2024-25 FY 2024-25

Amount
Q1 Q2 Q3 Q4

Pak Rupee:
ForeignAid:

Total:

Last date of submission: 30th June, 2024.

Prepared by: Approved by: __________________

CF&AO /Head of Finance Principal Accounting Officer

Forwarded to:

Deputy Secretary (Treasury & Cash

Management),Budget Wing, Finance Division,
Islamabad.
Ph. No. (051)9209318
Email: ds.tcm@finance.gov.pk

47
 Part-XI

Details of Assets and Sector-Wise Details of Development

Projects

48
 Instructions

1. Each PAO is required to allocate adequate funds for operation and maintenance of physical
infrastructure/assets.

2. PAOs shall ensure that maximum possible returns are achieved on each and every asset falling
under their oversight.

49
 Form-XIV
Details of Assets

Ministry / Division / Department:

Name / Designation of Principal Accounting Officer:
(Rs/Million)
S# Type and Kind Location of Value of the Return/ Funds for
of Asset* Asset Asset ** Utilization maintenance

Last date of submission: 11th March, 2024

*Moveable Assets/ Immoveable Assets

(Minimum threshold Rs.1,000,000/- or above per item only)
** Assets may be recorded at cost without depreciation

Prepared By:

CF&AO/Head of Finance ( )
Tele No.

Forwarded to:

Deputy Secretary (Budget-II),

Budget Wing, Finance Division
Islamabad.
Ph. No. (051) 9221963
Email: ds.b2@finance.gov.pk

50
 Form-XV

Sector-Wise Details of Development Projects

(Rs/Million)

Sector Number of Total Cost Expenditure up Budget

Projects to February Estimates
2024 2024-25
Infrastructure
Social
Science and IT
Provinces and Special
Areas
Food, Agriculture and
Industries
Environment and Climate
Governance

Last date of submission: 11th March, 2024

Prepared by:

Ministry of Planning, Development & Special Initiatives

Forwarded to:

Deputy Secretary (Budget-II),

Budget Wing, Finance Division,
Islamabad.
Ph. No. (051) 9221963
Email: ds.b2@finance.gov.pk

51
 Part - XII

Foreign Exchange Budget

(Revised Estimates FY 2023-2024 & Budget Estimates
FY 2024-25)
(Under Sections 7(1) & (2), 21(2) & 30(2)(c) of PFM Act, 2019)

52
 INSTRUCTIONS

Foreign exchange (FE) budgeting aims to have a fair estimate of outflows for streamlining
the process of releases.

1. All Ministries/Divisions/Attached Departments/Subordinate Offices/Autonomous bodies &

Semi-autonomous bodies/PSEs of Federal Government as well as Provincial Governments are
required to provide FE budget estimates for FY2024-25 on the prescribed formats, (FEB Forms
XVI-XXI). Soft copy of the same may be e-mailed on so.efcivil@finance.gov.pk latest by 07th
May, 2024.

2. Foreign Exchange Budget (FY2024-25), Expenditure (FY2023-24) as well as Revised Estimates

(FY2023-24) shall be prepared on quarterly basis in Pak Rupees at exchange rate to be
intimated by Finance Division. Request for FE Budget should also contain justification/purpose
and item wise details of exact amount and date of requirement in foreign currency as provided in
column 5 of FE Budget forms (XVI- XXI).

3. No FE allocation/release will be allowed without provision of equivalent rupee cover.

4. The prescribed FE Budget forms (Form XVI-XXI) should be filled in separately for
Development Expenditure and Current Expenditure.

5. Invisible Expenditure may include: delegations going abroad, trainees sent/proposed to be sent
abroad, salaries and associated expenditure of missions abroad, official donations, subscription
fees, salaries of officers abroad on leave, legal fees, demurrage charges, freight charges,
payments to consultants/experts working on development projects, preparation of feasibility
studies of development projects etc. whereas Import Expenditure may include import of
machinery, equipment, raw material, spare parts, etc.

6. FE allocation should be requested for only those development programs/schemes which are
included in the Public Sector Development Program (PSDP) and Annual Development Programs
(in provinces) after approval of the competent forum.

7. No lump sum provision should be proposed and detail of all items included in a demand should
be given by each organization/entity, as per prescribed formats.

8. No provision for expenditure in foreign exchange should be proposed for import of items which
are available or are manufactured in the country.

9. Provincial Finance Departments will co-ordinate the foreign exchange requirements for the
whole Province and certify that; the Development Schemes included in the estimates are duly
approved by competent authorities; and that corresponding rupee cover shall be made available.

10. Provincial Finance Departments must hold preliminary meeting with all provincial

53
 departments/entities to discuss the proposed FE Budget Estimates and convey the final estimates
in consolidated form to Finance Division.

11. Once FE releases are made subsequent to budgeting, the bona fides, probity and transparency of
the decision to utilize public funds and ensuing transaction is the responsibility of
Ministry/Division/Department concerned.

12. Proposal received after the due date or lacking in any manner shall not be entertained and no
provision to that effect will be made in the foreign exchange budget for FY2024-25. The
responsibility for the same will entirely rest with the Division/Department concerned.

54
 FEB Form-XVI

Estimates of Foreign Exchange Receipts

(Quarter-Wise)

Ministries/Divisions/Attached Departments/Autonomous Bodies/PSEs

S# Source (Donor/ Account Amount Equivalent Nature of Receipt Specific

Agency/Others) Details in Fgn PKR (in Grant/Loan/Non Purpose/Utilization
Currency Millions) Tax
(in Revenue/Others
Millions)
Quarter-I
1
2
Sub-Total
Quarter-II
1
2
Sub-Total
Quarter-III
1
2
Sub-Total
Quarter-IV
1
2
Sub-Total
Grand-Total
Last date of submission: 7th May, 2024

Prepared By CF&AO:________________ Verified By PAO:__________________________

Forwarded to:

(Shahid Raza)
Deputy Secretary (EF-B),
External Finance Wing,
Finance Division
Islamabad
Phone: (051) 9203237
e-mail so.efcivil@finance.gov.pk

55
 FEB Form-XVII

Summary of Estimates of Foreign Exchange Expenditures

(Quarter-Wise)

Ministries/Divisions/Attached Departments/Autonomous Bodies/PSEs

(Rs/Millions)
S Head of Actual 2023-24 Revised Estimates Budget Estimates Specific purpose
# Account 2023-24 2024-25 utilization with
justifications
Quarter-I
1
2
Sub-Total
Quarter-II
1
2
Sub-Total
Quarter-III
1
2
Sub-Total
Quarter-IV
1
2
Sub-Total
Grand-Total
Last date of submission: 7th May, 2024

Prepared By CF&AO:_________________Verified By PAO:_______________________

Forwarded to:

(Shahid Raza)
Deputy Secretary (EF-B),
External Finance Wing,
Finance Division
Islamabad
Phone: (051) 9203237
e-mail so.efcivil@finance.gov.pk

56
 FEB Form-XVIII

Estimates of Foreign Exchange Current Expenditures

(Quarter-Wise)

Ministries/Divisions/Attached Departments/Autonomous Bodies/PSEs

Current Expenditure -Imports

(Rs/Millions)
S Head of Actual 2023-24 Revised Estimates Budget Estimates Specific purpose
# Account 2023-24 2024-25 utilization with
justifications
Quarter-I
1
2
Sub-Total
Quarter-II
1
2
Sub-Total
Quarter-III
1
2
Sub-Total
Quarter-IV
1
2
Sub-Total
Grand-Total
Last date of submission: 7th May, 2024

Prepared By CF&AO:_________________ Verified By PAO:___________________

Forwarded to:

(Shahid Raza)
Deputy Secretary (EF-B),
External Finance Wing,
Finance Division
Islamabad
Phone: (051) 9203237
e-mail so.efcivil@finance.gov.pk

57
 FEB Form-XIX

Estimates of Foreign Exchange Current Expenditures

(Quarter-Wise)

Ministries/Divisions/Attached Departments/Autonomous Bodies/PSEs

Current Expenditure -Invisible

(Rs/Millions)
S Head of Actual 2023-24 Revised Estimates Budget Estimates Specific purpose
# Account 2023-24 2024-25 utilization with
justifications
Quarter-I
1
2
Sub-Total
Quarter-II
1
2
Sub-Total
Quarter-III
1
2
Sub-Total
Quarter-IV
1
2
Sub-Total
Grand-Total
Last date of submission: 7th May, 2024

Prepared By CF&AO:_________________Verified By PAO:__________________

Forwarded to:

(Shahid Raza)
Deputy Secretary (EF-B),
External Finance Wing,
Finance Division
Islamabad
Phone: (051) 9203237
e-mail so.efcivil@finance.gov.pk

58
 FEB Form-XX

Estimates of Foreign Exchange Development Expenditures

(Quarter-Wise)

Ministries/Divisions/Attached Departments/Autonomous Bodies/PSEs

Development Expenditure -Import

(Rs/Millions)
S Head of Actual 2023-24 Revised Estimates Budget Estimates Specific purpose
# Account 2023-24 2024-25 utilization with
justifications
Quarter-I
1
2
Sub-Total
Quarter-II
1
2
Sub-Total
Quarter-III
1
2
Sub-Total
Quarter-IV
1
2
Sub-Total
Grand-Total
Last date of submission: 7th May, 2024

Prepared By CF&AO:___________________Verified By PAO:________________

Forwarded to:

(Shahid Raza)
Deputy Secretary (EF-B),
External Finance Wing,
Finance Division
Islamabad
Phone: (051) 9203237
e-mail so.efcivil@finance.gov.pk

59
 FEB Form-XXI

Estimates of Foreign Exchange Development Expenditures

(Quarter-Wise)

Ministries/Divisions/Attached Departments/Autonomous Bodies/PSEs

Development Expenditure -Invisible

(Rs/Millions)
S Head of Actual 2023-24 Revised Estimates Budget Estimates Specific purpose
# Account 2023-24 2024-25 utilization with
justifications
Quarter-I
1
2
Sub-Total
Quarter-II
1
2
Sub-Total
Quarter-III
1
2
Sub-Total
Quarter-IV
1
2
Sub-Total
Grand-Total
Last date of submission: 7th May, 2024

Prepared By CF&AO:_________________Verified By PAO:_______________

Forwarded to:

(Shahid Raza)
Deputy Secretary (EF-B),
External Finance Wing,
Finance Division
Islamabad
Phone: (051) 9203237
e-mail so.efcivil@finance.gov.pk

60
Serial No. 1 to 1427 code list if any problems post code use
please contrat 9209587 & 03215093823
LIST OF ALL POSTS Code (2024-25)
S.No. Post Code DESCRIPTION

1 100 ADVISOR TO FINANCE DIVISION

2 101 MP-I

3 102 MP-I CHAIRPERSON

4 103 MP-I TEAM LEADER

5 104 MP-I CHAIRMAN

6 105 MP-I MEMBER

7 106 MP-I EXECUTIVE DIRECTOR

8 107 MP-I TECHNICAL ADVISOR

9 108 MP-I DIRECTOR GENERAL

10 109 MP-I ADVISER ON LEGAL & CONSTITUTI

11 110 MP-I ADVISER ON FINANCE & INTERNAL

12 111 MP-I ADVISER ON E-PARLIAMENT

13 112 MP-I SENIOR LEGISLATIVE ADVISER

14 113 MP-I SENIOR CONSULTANT

15 114 MP-I CHIEF CHANCELLOR

16 115 MP-I LEGAL CONSULTANT

17 116 MP-I ACTUARY FELLOW

18 117 MP-I LEGAL ADVISOR

19 118 MP-I CHIEF INFORMATION COMMISSIONER

20 119 CHIEF EXECUTIVE

21 200 MP-II

22 201 MP-II POLITICAL SECRETARY

23 202 MP-II SENIOR ASSOCIATE

24 203 MP-II DIRECTOR GENERAL CONSULTANT

25 204 MP-II TECHNICAL MEMBER

26 205 MP-II DIRECTOR GENERAL

27 206 MP-II PRINCIPAL OFFICER

28 207 MP-II CHIEF ENGG & SHIP SURVEYOR

29 208 MP-II CHIEF NAUTICAL SURVEYOR

30 209 MP-II MANAGING DIRECTOR

31 210 MP-II DIRECTOR

32 211 MP-II CONSULTANT

33 212 MP-II LEGISLATIVE ADVISER

34 213 MP-II LEGAL OFFICER

35 214 MP-II MEMBER

36 215 MP-II DIRECTOR EXPOSURE MANAGEMENT

37 216 MP-II LEGAL EXPERT

38 217 MP-II ACTUARY ASSOCIATE

39 218 MP-II PUBLIC SECTOR DEVELOPMENT SPE

40 219 MP-II DEPUTY LEGAL ADVISOR

41 220 MP-II INFORMATION COMMISSIONER

42 221 MP-II PROJECT DIRECTOR

43 223 MP-II UNIT HEAD

44 224 MP-II PROGRAMME DIRECTOR

45 300 MP-III

46 301 MP-III RESEARCH ASSOCIATE

47 302 MP-III SENIOR MANAGER

48 303 MP-III DIRECTOR

49 304 MP-III ENGINEER & SHIPS SURVEYOR

50 305 MP-III DY CHIEF NAUTICAL SURVEYOR

51 306 MP-III NAUTICAL SURVEYOR

52 307 MP-III MANAGER

53 308 MP-III TECHNICAL ADVISOR

54 309 SECRETARY NTC

55 310 MP-III DIRECTOR GENERAL

56 311 MP-III ASSISTANT CONSULTANT

57 312 MP-III DY.LEGISLATIVE ADVISER

58 313 MP-III CONSULTANT

59 314 MP-III SENIOR ASSISTANT ACTUARY

60 315 MP-III FISCAL/FINANCIAL ANALYST

61 316 MP-III INDUSTRAIL POLICY ADVISOR

62 317 MP-III NON-FINANCIAL SERVICE SECTOR

63 318 PRIVATE SECTOR DEVELOPMENT SPECIALI

64 319 MP-III ADVISER CIVIL WORKS

65 320 MP-III ADVISER STUDENT AFFAIRS

66 321 ENERGY SPECIALIST

67 322 LONG TERM PLAN PROFESSIONAL

68 323 GAWADAR GROUP PROFESSIONAL

69 324 TRANSPORT INFRASTRUCTURE PROFESSION

70 325 INVESTMENT INDUSTRIAL BUSINESS COOP

71 326 MP-III ASSISTANT DIRECTOR

72 327 MP-III PROTFOLIO MANAGER

73 328 MP-III COORDINATOR

74 329 MP-III CHIEF INFORMATION OFFICER

75 330 MP-III FINANCE MANAGER

76 331 MP-III MIS OFFICER

77 332 MP-III PROGRAMME DIRECTOR

78 A01 ACCOUNTANT

79 A02 ACCOUNTS OFFICER

80 A03 ADDITIONAL SECRETARY

81 A04 ADMINISTRATIVE OFFICER

82 A05 ASSISTANT ACCOUNTS OFFICER

83 A06 ASSISTANT

84 A07 ASSISTANT CHIEF

85 A08 ASSISTANT DIRECTOR

86 A09 ASSISTANT ENGINEER

87 A10 ASSISTANT PROGRAMMER

88 A11 ASSISTANT SECRETARY

89 A12 AUDITOR

90 A13 ACCOUNTANT GENERAL

91 A14 ASSISTANT STORE KEEPER

92 A15 ASSISTANT HEADMISTRESS

93 A16 ASSOCIATE PROFESSOR

94 A17 AYA

95 A18 ASSISTANT PRIVATE SECRETARY

96 A19 ACCOUNTS CLERK

97 A20 ACTUARY ASSOCIATE

98 A21 ADDITIONAL DIRECTOR GENERAL

99 A22 ATTENDANT

100 A23 ASP/DSP

101 A24 ASSISTANT ECONOMIC ADVISER

102 A25 ASSISTANT SUB INSPECTOR

103 A26 ADVISER

104 A27 ASSISTANT ATTORNEY GENERAL

105 A28 ACCOUNTANT MEMBER

106 A29 ADDITIONAL COMMISSIONER

107 A30 ADDITIONAL DIRECTOR

108 A31 ADDITIONAL ESTATE OFFICER

109 A32 AMBASSADOR

110 A33 ASSISTANT AUDIT OFFICER

111 A34 ASSISTANT PHARMACIST

112 A35 ASSISTANT NATIONAL SAVING OFFICER

113 A36 AUDIT OFFICER

114 A37 ADDITIONAL COLLECTOR

115 A38 ADDITIONAL JUDGE

116 A39 ADDITIONAL REGISTRAR

117 A40 ADO

118 A41 APM

119 A42 APO

120 A43 APPRAISING OFFICER

121 A44 ARTIST

122 A45 ASPO

123 A46 ASSISTANT COLLECTOR

124 A47 ASSTT. PETROLING OFFICER

125 A48 ACCOUNTS ASSISTANT

126 A49 ASSISTANT LIBRARIAN

127 A50 ASSISTANT PROFESSOR

128 A51 ASSISTANT REGISTRAR

129 A52 ASSISTANT METEOROLOGIST

130 A53 ASSISTANT DIRECTOR PHYSICAL EDUCATI

131 A54 ASSISTANT EDUCATION ADVISOR

132 A55 ARMOURER

133 A56 ASSISTANT GEOPHYSICIST

134 A57 AUTO ELECTRICIAN

135 A58 ASSISTANT LEGAL ADVISER

136 A59 ASSISTANT FINANCIAL ADVISOR

137 A60 ARCHITECT

138 A61 ACH

139 A62 AE TRAFFIC

140 A63 ARMY PERSONAL

141 A64 ASSISTANT SUPERVISOR

142 A65 ASSISTANT SOLICITOR

143 A66 ADOS FC

144 A67 ADDITIONAL INSPECTOR GENERAL

145 A68 ASSISTANT COMMISSIONER

146 A69 AUDITOR GENERAL

147 A70 ASSISTANT ACCOUNTANT GENERAL

148 A71 ADDITIONAL ACCOUNTANT GENERAL

149 A72 ADVOCATE GENERAL

150 A73 ADDITIONAL ADVOCATE GENERAL

151 A74 ASSISTANT ADVOCATE GENERAL

152 A75 ASSISTANT CENSUS COMMISSIONER

153 A76 ADDITIONAL ATTORNEY GENERAL

154 A77 ASSOCIATE SURGEON

155 A78 ASSOCIATE PHYSICIAN

156 A79 ASSOCIATE ANESTHETIST

157 A80 ASSOICATE RADIOLOGIST

158 A81 ASSOCIATE RADIOLOGIST

159 A83 ACTURALL ASSISTANT

160 A84 ASSISTANT WEB MASTER

161 A85 AUDIOLOGIST

162 A86 ASSTT. CARETAKER

163 A87 ARMED GUARD

164 A88 ASSIST AUDIT OFFICER

165 A89 ASSISTANT CLERK

166 A90 ASSISTANT INCHARGE

167 A91 ASSTT ELEC COMMISSIONER

168 A92 ACTING DIRECTOR

169 A93 ADMN OFFICER

170 A94 ADDITIONAL DRAFTSMAN

171 A95 ASSISTANT NETWORK ADMINISTRATOR

172 A96 ASSISTANT DRAFTSMAN

173 A97 ASSISTANT PUBLICATION OFFICER

174 A98 ASSISTANT ARCHIVIST

175 A99 ATTORNEY GENERAL FOR PAK

176 AA1 AAPPRENTIC ACCOUNTANT

177 AC1 ASSISTANT CATERING SUPERVISOR

178 AF1 ARMAMENT FITTER

179 AG1 ASSISTANT AUDITOR GENERAL

180 AG2 ADDITIONAL AUDITOR GENERAL

181 AG3 AERIAL GUNNER

182 AR1 ARCHIVIST

183 AS1 ADDITIONAL SECURITY OFFICER

184 B01 BUDGET PUBLICATION OFFICER

185 B02 BASIS EXPERT SAP

186 B03 BAILIFF

187 B04 BARBER

188 B05 BRIGADIER

189 B06 BALOON MAKER

190 B07 BAILDAR

191 B08 BAND MASTER

192 B09 BEARER

193 B10 BURSAR

194 B11 BANKER

195 B12 BASTA BARDAR

196 B13 BINDER

197 B14 BIBLIOGRAPHER

198 B15 BLACK SMITH

199 B16 BOMB DISPOSAL OFFICER

200 B17 BOOK BINDER

201 B18 BUDGET & ACCOUNTS OFFICER

202 B19 BUDGET ADVISOR

203 B20 BUDGET OFFICER

204 B21 BULLION KEEPER

205 B22 BEHISHTI

206 B23 BAKER

207 B24 BRAILLEST

208 B25 BREFING OFFICER

209 B26 BANKING MOHTASIB

210 B27 B.C.G. TECHNICIAN

211 B28 BATH MAN

212 B29 BEARER /COOK

213 B30 BEARER -CUM-MASALCHI

214 B31 BEHISHTI CUM KHAKROB

215 B32 BILL & CASH MESSENGER

216 B33 BINDERD SUPERVISOR

217 B34 BIO-CHEMIST

218 B35 BIOLOGIST

219 B36 BITMAN

220 B37 BLOOD BANK TECHNICIAN

221 B38 BOAT MAN

222 B39 BOILER OPERATOR

223 B40 BOILER SUPERVISOR

224 B41 BOMB DISPOSAL TECHNICIAN

225 B42 BOOK ATTENDENT

226 B43 BOOK BEARER

227 B44 BOOK CLEANER

228 B45 BOOK SORTER

229 B46 BOOKING CLERK

230 B47 BOOM OPERATOR

231 B48 BOOT MAKER

232 B49 BRAIL PRESS MANAGER

233 B50 BRAIL PRESS MECHANIC

234 B51 BRAIL PRESS OPERATOR

235 B52 BRAILE PROOF READER

236 B53 BRAILLE PRESS CLEANER

237 B54 BRAILLE TEACHER

238 B55 BRIAL TEACHER

239 B56 BROMIDE PRINTER

240 B57 BUDDER

241 B58 BUILDING SUPERINTENDENT

242 B59 BULL DOZER OPERATORS

243 B60 BULLDOZER GRAHSER

244 B61 BUS CONDUCTOR

245 B62 BUS DRIVER

246 C01 CHIEF

247 C02 CHIEF ENGINEER

248 C03 CHEIF STATISTICAL OFFICER

249 C04 COMPUTER OPERATOR

250 C05 COST ACCOUNTANT

251 C06 CHOWKIDAR

252 C07 CHAIRMAN

253 C08 COMMUNICATION OFFICER

254 C09 CARPENTER

255 C10 CHIEF ACCOUNTS OFFICER

256 C11 CHIEF JUSTICE

257 C12 CIVIL DEFENCE INSTRUCTOR

258 C13 COMPOSER

259 C14 COMPUTER SPECIALEST

260 C15 CONSTABLE

261 C16 CONTROLLER

262 C17 CORPORAL

263 C18 CASHIER

264 C19 COOK

265 C20 COMPOUNDER

266 C21 CHIEF COMMISSIONER

267 C22 CHIEF INSPECTOR

268 C23 COMMISSIONER

269 C24 COMPUTER LAB INCHARGE

270 C25 CONSUL GENERAL

271 C26 COUNSELLOR

272 C27 CAMERA OPERATOR

273 C28 CAPTAIN

274 C29 CARETAKER

275 C30 CHIEF PETROL OFFICER

276 C31 CLERK

277 C32 COLLECTOR

278 C33 COLONEL

279 C34 COURT ASSOCIATE

280 C35 CENSUS COMMISSIONER

281 C36 COURSE COORDINATOR

282 C37 CATALOGER

283 C38 CONDUCTOR

284 C39 COOLIE

285 C40 CLASSIFIER

286 C41 CONFIDENTIAL OFFICER

287 C42 CLEANER

288 C43 CHIEF COLLECTOR

289 C44 CAMP COMMANDENT

290 C45 COMPUTIST

291 C46 COBBLER

292 C47 CHEMIST

293 C48 CHIEF GEOPHYSICIST

294 C49 CIVIL JUDGE

295 C50 CHIEF FINANCE & ACCOUNTS OFFICER

296 C51 COMPUTER

297 C52 CONSULTANT

298 C53 CAMERAMAN

299 C54 COMMANDANT FC

300 C55 COMPUTER PROGRAMMER

301 C56 COORDINATOR

302 C57 CHIEF SYSTEM ANALYST

303 C58 CHIEF PROGRAMMER

304 C59 CHIEF ECONOMIST

305 C60 CARTOGRAPHER

306 C61 CHIEF ELECTION COMMISSIONER

307 C62 CONTROLLER GENERAL OF ACCOUNTS

308 C63 CALLIGRAPHIST

309 C64 CALL CENTRE INCHARGE

310 C65 CURATOR

311 C66 COMMANDANT

312 C67 CHIEF EDITOR

313 C68 COST ACCOUNT OFFICER

314 C69 COLLECTION TENDER

315 C70 COUNSUL

316 C71 CHIEF STATISTICIAN

317 C72 CASH FORECATING SPECIALIST

318 C73 COMMUNICATION AND CHANGE MANAGEMENT

319 C74 CHIEF COST ACCOUNTS OFFICER

320 C75 C.T TEACHER

321 C76 CHAIR PERSON

322 C77 CHIEF PROOF READER

323 C78 CHIEF RESEARCH OFFICER

324 C79 CHIEF STATISTICAL OFFICER

325 C80 CHIEF TECHNICIAN

326 C81 CHIEF WELFARE OFFICER

327 C82 CIVIL SURGEON

328 C83 COMPUTER OFFICER

329 C84 COST ACCOUNTS OFFICER

330 C85 COMMUNITY WELFARE ATTACHE

331 C86 CHIEF SECRETARY

332 C87 CABINET MAKER

333 C88 CABNIT ATTENDENT

334 C89 CALLERS

335 C90 CAMERA ASSISTANT

336 C91 CAMP ATTENDANT

337 C92 CANAL INSPECTOR

338 C93 CAR PENTIER COOLLY

339 C94 CARDIAC CATH: LAB: TECH:

340 C95 CARDIO TECHNICIAN

341 C96 CARDIOLOGIST

342 C97 CARDIOLOGY TECHNICIAN.

343 C98 CARPAINTER / COOLY

344 CC1 CREW SHIEF

345 CP1 CONTINGENT PAID STAFF

346 D01 DAFTARI

347 D02 DATA CONTROL ASSISTANT

348 D03 DATA ENTRY OPERATOR

349 D04 DATA PROCESSING OFFICER

350 D05 DEPUTY ACCOUNTANT GENERAL

351 D06 DEPUTY CHIEF

352 D07 DEPUTY DIRECTOR

353 D08 DEPUTY SECRETARY

354 D09 DIRECTOR

355 D10 DIRECTOR GENERAL

356 D11 DIVISIONAL ENGINEER

357 D13 DATA BASE ADMINISTRATOR

358 D14 DEPUTY DATA DASE ADMINISTRATOR

359 D15 DAI

360 D16 DDO

361 D17 DEPUTY ECONOMIC ADVISER

362 D18 DIG

363 D19 DATA PROCESSING ASSISTANT

364 D20 DFA

365 D21 DMO

366 D22 DEPUTY ATTORNEY GENERAL

367 D23 DEPUTY COMMISSIONER

368 D24 DEPUTY ASSISTANT DIRECTOR

369 D25 DEPUTY SURVEYOR GENERAL

370 D26 DISTRICT ELECTION COMMISSIONER

371 D27 DOCTOR

372 D28 DCCAO

373 D29 DEPUTY COLLECTOR

374 D30 DEPUTY INSPECTOR GENERAL

375 D31 DEPUTY REGISTRAR

376 D32 DRIVER

377 D33 DESPATCH RIDER

378 D34 DENTER

379 D35 DRAWING MISTRESS

380 D36 DEPUTY CHAIRMAN

381 D37 DEPUTY SPEAKER

382 D38 DRAFTS MAN

383 D39 DISPENSER

384 D40 DHOBI

385 D41 DAY CARE WORKER

386 D42 DEPUTY HEADMISTRESS

387 D43 DIRECTOR PHYSICAL EDUCATION

388 D44 DOCUMENTATION OFFICER

389 D45 DECORATOR FLOWER

390 D46 DEPUTY DIRECTOR GENERAL

391 D47 DOG HANDLER

392 D48 DEPUTY SUPERINTENDENT

393 D49 DRESSER

394 D50 DEPARTMENTAL REPRESENTATIVE

395 D51 DATA CONTROLLER

396 D52 DRAUGHTSMAN

397 D53 DRILLING ASSISTANT

398 D54 DISTRICT & SESSIONS JUDGE

399 D55 DEMONSTRATOR

400 D56 DEPUTY SOLICITOR

401 D57 DEPUTY COMMANDANT

402 D58 DOS FC

403 D60 DISTRICT FOOD CONTROLLER

404 D61 DISTRICT ATTORNEY

405 D62 ASSISTANT DISTRICT ATTORNY

406 D63 DEPUTY AUDITOR GENERAL

407 D64 DIRECTING STAFF

408 D65 DEAN

409 D66 DEPUTY CGA

410 D67 DEPUTY CENSUS COMMISSIONER

411 D68 DEPUTY ECONOMIC

412 D69 DIETITIAN

413 D70 DENTIST

414 D71 DUTY OFFICER

415 D72 DAFADAR

416 D73 DESIGNER

417 D74 DATA ENTRY SUPERVISOR

418 D75 DEPUTY DRAFTSMAN

419 D76 DIGITAL COMMUNICATION OFFICER

420 D77 DEPUTY ASSISTANT SOLICITOR

421 D78 DEPUTY CHIEF ACCOUNTS

422 D79 DEPUTY CHIEF ACCOUNTS OFFICER

423 D80 DEPUTY CONSULTANT

424 D81 DEPUTY CONTROLLER GENERAL

425 D82 DEPUTY EDUCATIONAL ADVISOR

426 D83 DEPUTY FINANCIAL ANALYST

427 D84 DEPUTY LIBRARIAN

428 D85 DEPUTY MINT MASTER

429 D86 DEVELOPMENT OFFICER

430 D87 DISH WASHER

431 D88 DISTRICT OFFICER

432 D89 DISTRICT ZAKAT OFFICER

433 D90 DIVISIONAL ACCOUNTS OFFICER

434 D91 DATA CONTROL OFFICER

435 D92 DRAWAING MASTER

436 D93 DEPUTY EXECUTIVE DIRECTOR

437 D94 DEPUTY PRINCIPAL

438 D95 DRUG INSPECTOR

439 D98 DISASTER RECOVERY MANAGER(DRM)

440 D99 DEPUTY MANAGER

441 E01 EXECUTIVE ENGINEER

442 E02 ECONOMIC ADVISER

443 E03 ELECTRIC MISTRY

444 E04 ELECTRICIAN

445 E05 EXECUTIVE DIRECTOR

446 E06 ELECTION OFFICER

447 E07 ELEMENTARY SCHOOL TEACHER

448 E08 ESTATE OFFICER

449 E09 EXAMINER

450 E10 ENGINEER

451 E11 ELECTRONIC

452 E12 ECONOMIC MINISTER

453 E13 EDUCATION & MEDIA OFFICER

454 E14 EDUCATION OFFICER

455 E15 EDUCATION STATISTICIAN

456 E16 EDUCATIONAL/ CULTURAL ATTACHE

457 E17 ESTIMATOR

458 E18 EXCISE & TAXATION OFFICER

459 E19 EXECUTIVE OFFICER

460 E20 ENTOMOLOGIST

461 E21 EPIDEMIOLOGIST

462 E22 CONTRACT EMPLOYEES ON MARKET BASE

463 E23 EDITOR

464 E24 ENGRAVER

465 E25 EXECUTIVE DIRECTOR GENERAL

466 E26 E & T CONSTABLE

467 E27 E P I TECH

468 E28 E.C.G TECHNOLOGIST

469 E29 E.E.G.TECHNICIAN

470 E30 E.M. ENGINEER

471 E31 E.N.T.O TECHNICIAN

472 E32 E.P.B

473 E33 ECG OPERATOR

474 E34 ECG TECHNICIAN

475 E35 ECHO CARDIOGRAPHY TECH

476 E36 ECONOMIC CONSULTANT

477 E37 ECONOMIST

478 E38 ELECTION COMMISSIONER

479 E39 ELECTRIC SUPERVISOR

480 E40 ELECTRIC TECHNICIAN

481 E41 ELECTRICAL SUPERVISOR

482 E42 ELECTRICIAN HELPER

483 E43 ELECTRO MEDICAL TECHNCIAN

484 E44 ELECTRO PLATTER

485 E45 ELECTRONIC ENGINEER

486 E46 EMERG. DIESEL GEN. OPT.

487 E47 ENGINE DRIVER

488 E48 ENGINEERING ADVISOR

489 E49 ENGLISH TEACHER

490 E50 EST GENERAL

491 E51 EXAMINATION OFFICER

492 E52 EXC & TAX SUB INSPECTOR

493 F01 FIRST SECRETARY

494 F02 FINANCE COORDINATOR

495 F03 FARASH

496 F04 FISCAL ANALYST

497 F05 FINANCIAL ADVISER

498 F06 FOLLOWER

499 F08 FERO PRINTER

500 F09 FIELD OFFICER

501 F10 FIELD MAN

502 F11 FILM DISTRIBUTION OFFICER

503 F12 FINANCIAL ANALYST

504 F13 FINANCIAL MONITORING AND EXP REV SP

505 F14 FIRE CREW

506 F15 FISHER MAN

507 F16 FITTER MATE

508 F17 FOREMAN

509 F18 FORENSIC EXPERT

510 F19 FEDERAL TREASURY OFFICER

511 F20 FEDERAL LODGE

512 F21 FISHERIES OFFICER

513 F22 FINANCIL MONITORING AND EXP REVIEW

514 F23 FINANCE OFFICER

515 F24 FEDERAL SECRETARIATE PFM SPECIALIST

516 F25 FINANCE ANALYST

517 F26 F W COUNSELOR

518 F27 F W WORKER

519 F28 FAMILY WELAFARE COURSE

520 F29 FAMILY WELFARE ASSTT

521 F30 FAMILY WELFARE CONCELOR

522 F31 FAMILY WELFARE WORKER

523 F32 FARY MAN

524 F34 FEMALE HELPER

525 F35 FEMALE INSTRUCTOR

526 F36 FEMALE MEDICAL TECH

527 F37 FEMALE NURSE

528 F38 FEMALE VOCATIONAL TEACHER

529 F39 FEMALE WELFARE CONUCLAR

530 F40 FEMALE WELFARE WORKER

531 F41 FERO KHALASI

532 F42 FERO MACHINE OPERATOR

533 F43 FERRY MAN

534 F44 FIELD ASSISTANT

535 F45 FIELD ENUMERATOR

536 F46 FIELD EXCH.OFFICER

537 F47 FIELD INVESTIGATOR

538 F48 FIELD OBSERVER

539 F49 FIELD SUPERVISOR

540 F50 FIELD WORKER

541 F51 FILE FETCHER

542 F52 FILM EDITOR

543 F53 FILM INSPECTOR

544 F54 FILT MAN

545 F55 FINANCE & A/C OFFICER

546 F56 FIRE LEADER

547 F57 FIRE MAN

548 F58 FISH WATCHER

549 F59 FISHER SUPERVISOR

550 F60 FISHERIES WATCHER

551 F61 FISHERMAN

552 F62 FITTER

553 F63 FITTER/ PLUMBER

554 F64 FIX BEHSHTI

555 F65 FLOWER MALI

556 F66 FOOD CONSTABLE

557 F67 FOOD CONTROLLER

558 F68 FOOD INSPECTOR

559 F69 FORE MAN

560 F70 FOREMAN WIRELESS

561 F71 FORENSIC ANALYST

562 F72 FUMIGATION COOLIE

563 F73 FUMIGATOR

564 F74 FIRE INCHARGE

565 F75 FIRE GIGHTER

566 F76 FAMILY ATTENDANT

567 G01 GRAPHIC DESIGNER

568 G02 GESTETNER OPERATOR

569 G03 GROUND MAN

570 G04 GARDNER

571 G05 GENERAL MANAGER

572 G06 GEOCHEMIST

573 G07 GLAZER

574 G08 GUIDE

575 G09 GUNMAN

576 G10 GUTTER MAN

577 G11 GEOPHYSICIST

578 G12 GENERATOR OPERATOR

579 G13 GATE KEEPER

580 G14 GYNECOLOGIST

581 G15 GAS OPERATOR

582 G16 GEOLOGIST

583 G17 G.D NAIK

584 G18 G.D SEPOY

585 G19 GALLERY ATTENDANT

586 G20 GAME ATTENDANT

587 G21 GARAGE SUPERINTENDENT

588 G22 GARDEN COOLY

589 G23 GARDEN MECHANIC

590 G24 GARDEN SUB-OVERSEER

591 G25 GARDEN SUPERINTENDENT

592 G26 GARDEN SUPERVISOR

593 G27 GAS FITTER

594 G28 GAS MISTRY

595 G29 GATE MESSENGER

596 G30 GENERAL STAFF OFFICER

597 G31 GENERAL STORE KEEPER

598 G32 GEOGRAPHER

599 G33 GEOGRAPHICAL ASSISTANT

600 G34 GEOLOGICAL ASSISTANT

601 G35 GEOPHYL ASSITANT

602 G36 GLAZER-CUM-TRIMER

603 G37 GORDAWAR

604 G38 GRADING INSPECTOR

605 G39 GREASER

606 G40 GRINDER MAN

607 G41 GUARD

608 G42 GUARD CHOWKIDAR

609 G43 GUARD DRIVER

610 H01 HEADMASTER/HEADMISTRESS

611 H02 HARDWARE EXPERT

612 H03 HEAD CONSTABLE

613 H04 HAVILDAR

614 H05 HARDWARE ENGINEER

615 H06 H.V.C

616 H07 HAMMAL

617 H08 HAVALDAR

618 H09 HEAD DRAFTSMAN

619 H10 HEAD RADIOGAPHER

620 H11 HEAD SANITARY WORKER

621 H12 HEAD TREASURE

622 H13 HEAD WEIGHMAN

623 H14 HIGH COMMISSIONER

624 H15 HIGHLY SKILLED

625 H16 HORTICUL TURIST

626 H17 HOUSE ATTENDANT OFFICER

627 H18 HEAD CLERK

628 H19 HEAD OF INSPECTION TEAM

629 H20 HORTICULTURIST

630 H21 HOUSE ADC

631 H22 HELPER

632 H23 HEALTH EDUCATION OFFICER

633 H24 HEAD CONSTABLE DRIVER

634 H25 HEAD CHAMBER ATTENDANT

635 H26 HEAD COOK

636 H27 HEAD DRIVER

637 H28 HEAD MALI

638 H29 HEAD MASTRY

639 H30 HEAD SWEEPER

640 H31 HEAD WAITER

641 H32 HAIR CUTTER

642 H33 HAIR DRESSER

643 H34 HAMAL

644 H35 HARDWARE TECHNICIAN

645 H36 HEAD ACCOUNTS CLERK

646 H37 HEAD ASSISTANT

647 H38 HEAD ATTENDANT

648 H39 HEAD BEARER

649 H40 HEAD BINDER

650 H41 HEAD BOTES MAN

651 H42 HEAD BUTLER

652 H43 HEAD CHOWKIDAR

653 H44 HEAD COMPUTER

654 H45 HEAD DAFADAR

655 H46 HEAD DRAFTSMAN.

656 H47 HEAD ELECTRICIAN

657 H48 HEAD EXCHANGER

658 H49 HEAD FISH WATCHER

659 H50 HEAD GAWALA

660 H51 HEAD KHALASI

661 H52 HEAD KHATIB

662 H53 HEAD LIGHT KEEPER

663 H54 HEAD NURSE

664 H55 HEAD OF DEPARTMENT

665 H56 HEAD PORTER

666 H57 HEAD POSTMAN

667 H58 HEAD POSTMASTER

668 H59 HEAD SORTER

669 H60 HEAD TEACHER TRAINER

670 H61 HEAD TECHNICIAN

671 H62 HEAD VERNACULAR CLERK

672 H63 HEAD WARDER

673 H64 HEAD WORK MISTRI

674 H65 HEALTH INSPECTOR

675 H66 HEALTH OFFICER

676 H67 HEALTH TECHNICIAN

677 H68 HELP DESK STAFF

678 H69 HELPER COOK

679 H70 HIGH SCHOOL TEACHER

680 H71 HOME SISTER

681 H72 HOME VISITOR

682 H73 HOMEO PATHIC DOCTOR

683 H74 HOSTEL ATTENDANT

684 H75 HOSTEL WARDEN

685 H76 HOUSE ATTENDANT

686 H77 HOUSE KEEPER

687 H78 HOUSE OFFICER

688 H79 HOUSE SUPERVISOR

689 H80 HUJAM

690 H81 HYDROLOGIST

691 H82 HOUSE BOY

692 I01 INSPECTOR

693 I02 IT SPECIALIST

694 I03 INFORMATION OFFICER

695 I04 INSPECTOR GENERAL OF POLICE

696 I05 IMAM MASJID

697 I06 INTELLIGENCE OFFICER

698 I07 INLAND REVENUE AUDIT OFFICER

699 I08 INLAND REVENUE OFFICER

700 I09 INK MAN

701 I10 INSTRUCTOR

702 I11 INTERPRETERS

703 I12 INVESTIGATION OFFICER

704 I13 IT EXPERT

705 I14 I.G.FOREST

706 I16 INSPECTION OFFICER

707 I17 INTERNAL AUDIT SPECIALIST

708 I18 INTERNS/ASSOCIATE LAWYER

709 I19 INSPECTOR ENFORCEMENT

710 I20 IT OFFICER

711 I21 IKHLASI

712 I22 IMMUNIZATION TECHNICIAN

713 I23 IN CHARGE PRINTING

714 I24 INCINATOR MAN

715 I25 INCOME TAX INSPECTOR

716 I26 INCOME TAX OFFICER

717 I27 INDUSTRIAL DEV OFFICER

718 I28 INFORMATION ASSISTANT

719 I29 INKER

720 I30 INSPECTOR OF MINES

721 I31 INSPECTOR VECCINATION

722 I32 INSPECTOR CUSTOM

723 I33 INSPECTOR GENERAL

724 I34 INSPECTOR LEGAL

725 I35 INSTRUCTOR SEWING

726 I36 INSTRUMENT MECHANIC

727 I37 INSTRUMENT TECHNICIAN

728 I38 IRRIGATION AGRONOMIST

729 I39 IT ASSISTANT

730 J01 JOINT DIRECTOR

731 J02 JOINT SECRETARY

732 J03 JUNIOR TEACHER

733 J04 JUNIOR INSTRUCTOR

734 J05 JUNIOR ASSISTANT

735 J06 JOINT ECONOMIC ADVISER

736 J07 JUDGE

737 J08 JUDICIAL MEMBER

738 J09 JOINT ESTATE OFFICER

739 J10 JOINT CENSUS COMMISSIONER

740 J11 JOINT PROVINCIAL ELECTION COMMISSIO

741 J12 JUNIOR NATIONAL SAVING OFFICER

742 J13 JUNIOR CLERK

743 J14 JUNIOR PETROLING OFFICER

744 J15 JUNIOR RESEARCH OFFICER

745 J16 JUNIOR PERSONAL ASSISTANT

746 J17 JUSTICE

747 J18 JAMADAR

748 J19 JCO

749 J20 JOINT EDUCATIONAL ADVISOR

750 J21 JOINT ENGINEERING ADVISER

751 J22 JUNIOR LIBRARIAN

752 J23 JUNIOR AUDITOR

753 J24 JUNIOR DRAFTSMAN

754 J25 JUNIOR EXECUTIVE

755 J26 JUNIOR NATIONAL SAVINGS OFFICER

756 J27 JUNIOR STAFF OFFICER

757 J28 JUNIOR TRANSPORT OFFICER

758 J29 JUDCICIAL ASSISTANT

759 J30 JOINT CHIEF ECONOMIST

760 J31 JUDICIAL ASSISTANT

761 J32 JUNIOR CONSULTANT

762 J33 JUNIOR PROOF READER

763 J34 JANITOR OPERATOR

764 J35 JUNIOR ACCOUNTANT

765 J36 JUNIOR STATISTICAL CLERK

766 J37 JUNIOR COMPUTER OPERATOR

767 J38 JUNIOR ENGINEER

768 J39 JUNIOR TECHNICIAN

769 J40 JAMHEAD WORKS

770 J41 JEEP DRIVER

771 J42 JOINT DIRECTOR RESEARCH

772 J43 JOINT ELECTRONIC ADVISOR

773 J44 JOINT ENGINEERING ADVISOR

774 J45 JOINT EXECUTIVE DIRECTOR

775 J46 JOINT PROVINCIAL ELECTION COMMS

776 J47 JOINT SCIENTIFIC ADVISOR

777 J48 JOINT TECHNOLOGICAL ADVISOR

778 J49 JUNIOR FIN & ACCOUNTS OFFICER

779 J50 JUNIOR COMMISSIONED OFFICER

780 J51 JUNIORMICR.PHOTO.OFFICER

781 J52 JUNIOR COMPOSITTER

782 J53 JUNIOR MICRO FILMING OFFICER

783 J54 JUDGE ACCOUNTABILITY

784 J55 JUNIOR ACCOUNTS CLERK

785 J56 JUNIOR ASSTT: ENGINEER

786 J57 JUNIOR BINDER

787 J58 JUNIOR COMPUTING CLERK

788 J59 JUNIOR I.T. ASSISTANT

789 J60 JUNIOR LADY TEACHER

790 J61 JUNIOR MECHANIC

791 J62 JUNIOR MESSENGER CLERK

792 J63 JUNIOR PROGRAMMER

793 J64 JUNIOR PROTOCOL ASSISTANT

794 J65 JUNIOR SCALE STENO

795 J66 JUNIOR SECURITY ASSISTANT

796 J67 JUNIOR TECHNICAL ASSISTANT

797 K01 KEY PUNCH OEPRATOR

798 K02 KHATEEB

799 K03 KHADIM

800 K04 KANUNGO

801 K05 KHAKROOB

802 K06 KHALASI

803 K07 KHIDMATGAR

804 K08 KHASADAR

805 K09 KATIB

806 K10 KEY PUNCH SUPERVISOR

807 K11 KITCHEN ATTENDENT

808 K12 KITCHEN SERVANT.

809 K13 KOT LAICE

810 L01 LDC

811 L02 LECTURER

812 L03 LIBRARIAN

813 L04 LADY HEALTH VISITOR

814 L05 LEGAL EXPERT

815 L06 LIBRARY ASSISTANT

816 L07 LIFT OPERATOR

817 L08 LAB ATTENDANT

818 L09 LAW OFFICER

819 L10 LANCE NAIK

820 L11 L.M.P

821 L12 LT COL

822 L13 LEADER OF THE HOUSE

823 L14 LIGHT MAN

824 L15 LINE MAN

825 L16 LABOURER

826 L17 LASKER

827 L18 LASY SEARCH

828 L19 LEGISLATION TRANSLATION OFFICER

829 L20 LIAISON OFFICER

830 L21 LIBRARY OFFICER

831 L22 LT COMMANDER

832 L23 LT

833 L24 LOADER

834 L25 LADY SEARCHER

835 L26 LAB BOY

836 L27 LABORATORY ASSISTANT

837 L28 LAND ACQUIRING OFFICER

838 L29 LEADER OF THE OPPOSITION

839 L30 LABOUR OFFICER

840 L31 LADY HEALTH WORKER

841 L32 LEGAL ADVISER

842 L33 LEGAL OFFICER

843 L34 LIB ATTENDANT

844 L35 LABORATORY TECHNICIAN

845 L36 L.P.P.

846 L37 LAB INCHARGE

847 L38 LAB OPERATOR

848 L39 LAB SUPERVISOR

849 L40 LAB TECH

850 L41 LAB.ASSISTANT

851 L42 LABOR

852 L43 LABORATORY TECHNOLOGIST

853 L44 LAND ACCUSITION COLLECTOR

854 L45 LAND RECLAMATION OFFICER

855 L46 LANGARY

856 L47 LAUNDRY HELPER

857 L48 LAUNDRY SUPERVISOR

858 L49 LAWN MOWER DRIVER

859 L50 LAY OUT EXPERT

860 L51 LITIGATION OFFICER

861 M01 MEDICAL OFFICER

862 M02 MNA

863 M03 MALI

864 M04 MASON

865 M05 MEDICAL SUPERINTENDENT

866 M06 MEMBER

867 M07 MANAGER

868 M08 MESSENGER

869 M09 MINISTER

870 M10 MONTESSORI TEACHER

871 M11 MAIL PEON

872 M12 MAJOR

873 M13 MAJOR GENERAL

874 M14 MASALCHI

875 M15 MOTOR MECHANIC

876 M16 M.T.T

877 M17 MID WIFE

878 M18 MECHANICAL

879 M19 MECHANIC

880 M20 METEOROLOGIST

881 M21 MACRO ECONOMIST

882 M22 MAGISTRATE

883 M23 MANAGING DIRECTOR

884 M24 MARKETING OFFICER

885 M25 MASTER MARINE

886 M26 MASTER OF THE MINT

887 M27 MATE

888 M28 MATRON

889 M29 MEMBER ELECTION COMMISSION

890 M30 MICRO BIOLOGIST

891 M31 MILITARY SECRETARY

892 M32 MIS OFFICER

893 M33 MOAZZIN

894 M34 MONITORING STAFF

895 M35 MOTIVATOR

896 M36 MRP.OPERATIONAL OFFICER

897 M37 MUSEUM CURATOR

898 M38 MUSIC TEACHER

899 M39 MICROFILMING OFFICER

900 M40 OFF SET MACHINE MAN

901 M41 MINING GEOLOGIST

902 M42 MATITIME COORDINATOR

903 M43 MAID SERVANT

904 M44 MESS STAFF

905 M45 MIROBIOLOGIST

906 M46 MODELLER

907 M47 MUHARAR

908 M48 MICRO FILM CAMERAMAN

909 M49 MEMBER TECHNICAL

910 M50 MIS MANAGER

911 M51 MEDICAL SUPERVISOR

912 M52 MISTRY

913 M53 M.T SEPOY

914 M54 M.T.DRIVER

915 M55 M.T.SUPERVISOR

916 M56 MACHANIC HELPER

917 M57 MACHINE INKER

918 M58 MACHINE MAN

919 M59 MACHINE OPERATOR

920 M60 MAIL GUARD

921 M61 MAIL OVERSEAR

922 M62 MAIL RUNNER

923 M63 MAINTENANCE MECHANIC

924 M64 MAINTENANCE SUPERVISOR

925 M65 MAJOR-2ND IN COMD

926 M66 MALE NURSE

927 M67 MALI BELDAR

928 M68 MALI COOLI

929 M69 MANUSCRIPT ASSISTANT

930 M70 MARKETING INSPECTOR

931 M71 MARKMAN

932 M72 MASON MISTRI

933 M73 MATRIC P.T.C.

934 M74 MECHANIC (AUTO MOBILE)

935 M75 MECHANIC MISTRY

936 M76 MECHANIC SUPERVISOR

937 M77 MECHANICAL TECHNICAL

938 M78 MEDICAL ASSISTANT

939 M79 MEDICAL ATTENDANT

940 M80 MEDICAL GAS ASSISTANT

941 M81 MEDICAL GAS SUPERVISOR

942 M82 MEDICAL LAB TECHNOLOGIST

943 M83 MEDICAL RECORD CLERK

944 M84 MEDICAL SOCIAL OFFICER

945 M85 MEDICAL TECHNICIAN

946 M86 MEDICAL TECHNOLOGIST

947 M87 MEMBER INSPECTION TEAM

948 M88 MEMBER JUDICIAL

949 M89 MEN WAITER

950 M90 MENDER CUM BINDER

951 M91 MESS BOY BEARER

952 M92 MESS WAITER

953 M93 METEOROLOGICAL ASSISTANT

954 M94 METROLOGIST ASSISTANT

955 M95 MICROCOPIST

956 M96 MICRO FILMING ASSISTANT

957 M97 MINES LABOUR OFFICER

958 N01 NAIB QASID

959 N02 NETWORK ADMINISTRATOR

960 N03 NURSE

961 N04 NOTICE SERVIOR

962 N05 NAZIR

963 N06 NATIONAL SAVING OFFICER

964 N07 NAIB SUBEDAR

965 N08 NAIK

966 N09 NAIB NAZIM

967 N10 NAIB TEHSILDAR

968 N11 NOTICE SERVER

969 N12 NURSERY SCHOOL TEACHER

970 N13 NCO

971 N14 NETWORK SYSTEM ENGINEER

972 N15 NON TAXATION SPECIALIST

973 N16 NAIB CONSTABLE

974 N17 NAIB NAZIR

975 N18 NCB

976 N19 NON COMBATANT ENROLLED

977 N20 NURSING ASSISTANT

978 O01 ORDERLY

979 O02 OSD

980 O03 OVERSEER

981 O04 OFFICE BOY

982 O05 OBSERVER

983 O07 OPERATOR

984 O08 OZLID OPERATOR

985 O09 OMBUDSMAN

986 O10 OFFICE SUPERINTENDENT

987 O11 OCCUPATIONAL THERAPIST

988 O12 OPHTHALMOLOGIST

989 O13 OPTOMETRIST

990 O14 OFFICE ASSISTANT

991 O15 O S D LAW OFFICER

992 O16 O.T. ASSISTANT

993 O17 O.T.TECHNICIAN

994 O18 OCCUPATION THERAPIST

995 O19 OFFICE BORER

996 O20 OFFICE PEON

997 O21 OFFICE SECRETARY

998 O22 OFFICE SUPERVISOR

999 O23 OFFICER INCHARGE

1000 O24 OFFSET MACHINE OPERATOR

1001 O25 OILER

1002 O26 OPERATION PILOT

1003 O27 OPERATION THEATRE ASSTT

1004 O28 OPERATION THEATRE TECH

1005 O29 OPTHAMALOGIST

1006 O30 ORDERLY NAIB QASID

1007 O31 ORIENT. & BRIEFING OFFICE

1008 O32 ORTHOPEDIC SURGEON

1009 O33 ORTHOPIST

1010 O34 OSD DECEASED

1011 O35 OXYGEN TECNICIAN

1012 P01 PHYSCIAN

1013 P02 PRINCIPAL

1014 P03 PRIVATE SECRETARY

1015 P04 PROFESSOR

1016 P05 PROGRAMMER

1017 P06 PARLIAMENTARY SECRETARY

1018 P07 PLUMBER

1019 P08 POSTMAN

1020 P09 POSTMASTER

1021 P10 POSTMASTER GENERAL

1022 P11 PAINTER

1023 P12 PROVINCIAL ELECTION COMMISSIONER

1024 P13 PTI

1025 P14 PACKER

1026 P15 PATROL OFFICER

1027 P16 PHOTO GRAPHER

1028 P17 PORTER

1029 P18 PUBLIC RELATION OFFICER

1030 P19 PESH IMAM

1031 P20 P.T MASTER

1032 P21 PHOTOSTATE MACHINE OPERATOR

1033 P22 PATWARI

1034 P23 PERSONAL ASSISTANT

1035 P24 PHYSIOTHERAPIST

1036 P25 PILOT

1037 P26 PLANNING & MONITORING OFFICER

1038 P27 PLANNING OFFICER

1039 P28 PLATE MAKER

1040 P29 PLATOON COMMANDER

1041 P30 POLICY EXPERT

1042 P31 POLITICAL SECRETARY

1043 P32 PPCO

1044 P33 PRESERVER

1045 P34 PRESIDENT IRS

1046 P35 PERSONAL SECRETARY

1047 P36 PRESS ATTACHE

1048 P37 PRESS SECRETARY

1049 P38 PRINCIPAL ACCOUNTS OFFICER

1050 P39 PRINCIPAL LIBRARIAN

1051 P40 PRINCIPAL MEDICAL OFFICER

1052 P41 PRINCIPAL METEOROLOGIST

1053 P42 PRINCIPAL SCIENTIFIC OFFICER

1054 P43 PRINCIPAL SECRETARY

1055 P44 PROCESS SERVER

1056 P45 PROGRAM OFFICER

1057 P46 PROGRESS OFFICER

1058 P47 PROJECT DIRECTOR

1059 P48 PROOF READER

1060 P49 PROJECT FIELD OFFICER

1061 P50 PROTOCOL OFFICER

1062 P51 PROVINCIAL DIRECTOR

1063 P52 PROVINCIAL CENSUS COMMISSIONER

1064 P53 PT MASTER

1065 P54 PUBLIC ANALYST

1066 P55 PUBLICATION OFFICER

1067 P56 P.M.O

1068 P57 P.P

1069 P58 P.T INSTRUCTOR

1070 P59 PETROLING OFFICER

1071 P60 PHOTO COPIER

1072 P61 PHOTOSTAT MACHINE OPERATOR

1073 P62 PHYSIOLOGIST

1074 P63 PLANNING & PROGRESS OFFICER

1075 P64 PMD

1076 P65 PUBLICITY OFFICER

1077 P66 PORT HEALTH OFFICER

1078 P67 PAYCHOLOGIST

1079 P68 PROJECTIONIST

1080 P69 PRESS HELPER

1081 P70 PRESS REGISTRAR

1082 P71 PREVENTIVE

1083 P72 PRINCIPAL CHEMIST

1084 P73 PRINCIPAL ECONOMIST

1085 P74 PURCHASE OFFICER

1086 P75 PRINTING OFFICER

1087 P76 PRINTING STAFF

1088 P77 PUMP OPERATOR

1089 P78 PROBATIONER

1090 P79 PROCESSOR SERVER

1091 P80 PROGRAMME OFFICER

1092 P81 PROJECT MANAGER

1093 P82 PROJECT OFFICER

1094 P83 PRODUCTION OFFICER

1095 P84 PUBLIC RELATING OFFICER

1096 P85 PROTOCOL ASSISTANT

1097 P86 PRINCIPAL APPRAISER

1098 P87 PROSECUTOR GENERAL ACCOUNTABILITY

1099 P88 PSYCHOLOGIST

1100 P89 PETTY OFFICER

1101 P90 PARAMEDICAL STAFF

1102 P91 PRESIDING OFFICER

1103 P92 PHARMACIST

1104 P93 PROCESSING ASSISTANT

1105 P94 PFM STRATEGY SPECIALIST

1106 P95 PRIMARY SCHOOL TEACHER

1107 P96 PUBLIC STAFF OFFICER

1108 P97 PRINCIPAL LIBRARION

1109 P98 PROCUREMENT OFFICER

1110 P99 PROGRAMME MANAGER

1111 PM1 PAPERMAN

1112 Q01 QASID

1113 Q02 QUALITY ASSURANCE OFFICER

1114 Q03 QUANTITY SURVEYOR

1115 Q04 QUARANTINE OFFICER

1116 Q06 QARI

1117 Q07 QARIA

1118 Q08 QUALITY CONTROL SPECIALIS

1119 Q09 QUALITY CONTROLLER

1120 Q10 QUARANTINE ASSISTANT

1121 Q11 QUARANTINE LAW ANALYST

1122 R01 RESEARCH OFFICER

1123 R02 RECEPTIONIST

1124 R03 REGISTRAR

1125 R04 READER

1126 R05 REGIONAL ELECTION COMMISSIONER

1127 R06 RECORD KEEPER

1128 R07 REVENUE OFFICER

1129 R08 ROOM BEARER

1130 R09 RUNNER

1131 R10 RESIDENT ADVISOR

1132 R11 RADIO MACHANIC

1133 R12 RADIO OFFICER

1134 R13 REAR ADMIRAL

1135 R14 RECORD LIFTER

1136 R15 RECORD OFFICER

1137 R16 RECORD SORTER

1138 R18 RECTOR

1139 R19 REGIONAL COMMISSIONER

1140 R20 REGULAR FARASH

1141 R21 RESEARCH ASSISTANT

1142 R22 RESEARCH ASSOCIATE OFFICER

1143 R23 RESEARCH FELLOW

1144 R24 RESIDENCE ORDERLY

1145 R25 REGULARIZED CPS

1146 R26 REGIONAL DIRECTOR

1147 R27 RISALDAR

1148 R28 RELIGIOUS TEACHER

1149 R29 REFERENCE OFFICER

1150 R30 REFUGEES VILLAGE ADMINISTRATOR

1151 R31 RADIO GRAPHER

1152 R32 RADIO MECHANIC

1153 R33 RADIOGRAPHER PUBLIC

1154 R34 RADIOLOGIST

1155 R35 RATIONING CONTROLLER

1156 R36 RECATIONIST

1157 R37 RECEPTION OFFICER

1158 R38 RECORD ASSISTANT

1159 R39 RECORD CLERK

1160 R40 RECORD SUPPLIER

1161 R41 RECREATION & YOUTH WORKER

1162 R42 RECRUIT

1163 R43 REGIONAL AUDIT OFFICER

1164 R44 REGIONAL MANAGER

1165 R45 REGULATION BELDER

1166 R46 REHTIN OFFICER

1167 R47 RELIGION TEACHER

1168 R48 RESEARCH AND REF.OFFICER

1169 R49 RESEARCH ASSOCIATE

1170 R50 RESEARCH INVESTIGATOR

1171 R51 RESEARCH SUPERINTENDENT

1172 R52 RESIDENT ADVISER

1173 R53 RETOUCHER PHOTO

1174 R54 REVENUE AUDITOR

1175 R55 REVISER

1176 R56 ROD MAN

1177 R57 ROOM ATTENDENT

1178 S01 SECOND SECRETARY

1179 S02 SECRETARY

1180 S03 SECTION OFFICER

1181 S04 SENIOR CHIEF

1182 S05 SENIOR STATISTICAL OFFICER

1183 S06 STATISTICAL OFFICER

1184 S07 STENO GRAPHER

1185 S08 STENO TYPIST

1186 S09 SUPERINTENDENT

1187 S10 SUPERINTENDING ENGINEER

1188 S11 SURGEON

1189 S12 SYSTEM ANALYST

1190 S13 SUB ENGINEER

1191 S14 SENIOR TEACHER

1192 S15 SYSTEM ADMINISTRATOR

1193 S16 SOFTWARE ENGINEER

1194 S17 SCIENTIFIC OFFICER

1195 S19 SUB INSPECTOR

1196 S20 SENATOR

1197 S21 SECURITY GUARD

1198 S22 SENIOR JOINT SECRETARY

1199 S23 SENIOR AUDITOR

1200 S24 SP

1201 S25 SSP/AIG

1202 S26 STAMP CHECKER

1203 S27 SUPERVISOR

1204 S28 SPECIAL SECRETARY

1205 S29 SERGEANT

1206 S30 SEPOY

1207 S31 SANITARY INSPECTOR

1208 S32 SECONDARY SCHOOL TEACHER

1209 S33 SENIOR COMPUTER TEACHER

1210 S34 SENIOR ELEMENTARY TEACHER

1211 S35 SURVEY OFFICER

1212 S36 SURVEYOR GENERAL OF PAKISTAN

1213 S37 SECURITY OFFICER

1214 S38 SENIOR CLERK

1215 S39 SENIOR PETROLING OFICER

1216 S40 SORTER

1217 S41 STAMP VENDAR

1218 S42 SUBEDAR

1219 S43 SUBEDAR MAJOR

1220 S44 SWEEPER

1221 S45 SPEAKER

1222 S46 SENIOR LAW OFFICER

1223 S47 SENIOR PERSONAL ASSISTANT

1224 S48 SENIOR ASSISTANT

1225 S49 SUB ASSISTANT

1226 S50 STORE KEEPER

1227 S51 SENIOR METEOROLOGIST

1228 S52 SANITARY WORKER

1229 S53 SENIOR PRIVATE SECRETARY

1230 S54 SECTION CUTTER

1231 S55 STORE OFFICER

1232 S56 SURVEYOR

1233 S57 ASSISTANT CONTROLLER

1234 S58 SENIOR RESEARCH ADVISOR

1235 S59 SCANNING EXPERT

1236 S60 SENIOR CIVIL JUDGE

1237 S61 GATE SERGEANT

1238 S62 SPEECH WRITER

1239 S63 SECRETARY TO THE SPEAKER

1240 S64 SOCIAL MEDIA EXECUTIVE

1241 S65 SUBJECT SPECIALIST

1242 S66 SENIOR ACH

1243 S67 STEWARD

1244 S68 SPEECH THERAPIST

1245 S69 SOCIAL CASE WORKER

1246 S70 SYSTEM OPERATOR

1247 S71 SOLICITOR

1248 S72 SECRETARY UNION COUNCIL

1249 S73 SUPPORT STAFF

1250 S74 SENIOR AFC

1251 S75 SAFETY OFFICER

1252 S76 SPECIALIST

1253 S77 SISTER TUTOR

1254 S78 FISCAL FORECASTING SPECIALIST

1255 S79 SAP SPECIALIST BUDGETING REPORTING

1256 S80 SAP SPECIALIST (O&M) MODULE

1257 S81 SENIOR PATROL OFFICER

1258 S82 SENIOR PROOF READER

1259 S83 SENIOR RESEARCH OFFICER

1260 S84 SOLICITOR GERENRAL

1261 S85 SUB LIBRARIAN

1262 S86 STATISTICAL ASSISTANT

1263 S87 SANITORY INSPECTOR

1264 S88 SECREATRY GENERAL

1265 S89 SENIOR ACCOUNTANT

1266 S90 SENIOR ADVISOR

1267 S91 SENIOR DIRECTOR

1268 S92 SECURITY INSPECTOR

1269 S93 SENIOR DIRECTOR GENERAL

1270 S94 SENIOR DRAFTS MAN

1271 S95 SENIOR ENGINEER

1272 S96 SENIOR LIBRARIAN

1273 S97 SENIOR MANAGER

1274 S98 SENIOR MEMBER

1275 S99 SENIOR REGISTRAR

1276 SA1 SENIOR ACCOUNTS OFFICER

1277 SA2 SENIOR ACCOUNTS CLERK

1278 SM1 SQUADRON MAINT

1279 SM2 SANITARY MONITOR

1280 SO1 STAFF OFFICER

1281 SS2 SENIOR/SPACE CAR DRIVER

1282 T01 TEACHER

1283 T02 THIRD SECRETARY

1284 T03 TYPIST

1285 T04 TELEPHONE OPERATOR

1286 T05 TECHNICIAN

1287 T06 TECHNICAL OFFICER

1288 T07 TUBEWELL OPERATOR

1289 T08 TECHNICAL ASSISTANT

1290 T09 TAILOR

1291 T10 TRANSPORT OFFICER

1292 T11 TGT

1293 T12 TRANSLATOR

1294 T13 TREASURY OFFICER

1295 T14 T.U.G.T

1296 T15 TRACER

1297 T16 TANDOORCHI

1298 T17 TAXI DERMIST

1299 T18 T B ASSISTANT

1300 T19 TEHSILDAR

1301 T20 TRADING CUM SAFTY OFFICER

1302 T21 TRAINING OFFICER

1303 T22 TREASURER

1304 T23 TRIMMER

1305 T24 TRADE & DEVELOPMENT OFFICER

1306 T25 TRADE & INVESTMENT ATTACHE

1307 T27 TECHNICAL EDITOR

1308 T28 TENNIS MAKER

1309 T29 TSA MANAGEMENT SPECIALIST

1310 T30 TRANSLATION OFFICER

1311 T31 TELEX OPERATOR

1312 T32 TENNIS BOY

1313 T33 T,V TECHINICIAN

1314 T34 T.B. TECHNICIAN

1315 T35 T.B.SPECIALIST

1316 T36 TABLE BOY

1317 T37 TAILER TEACHER

1318 T38 TAILOR MASTER

1319 T39 TANDAL

1320 T40 TAPE HOLDER

1321 T41 TAXATION OFFICER

1322 T42 TAXIDERMIST

1323 T43 TEACHER JUNIOR SECTION

1324 T44 TECH: WRITER

1325 T45 TECHNICAL HAVALDAR

1326 T46 TECHNICAL MEMBER

1327 T47 TECHNICAL NAIB SUBEDAR

1328 T48 TECHNICAL NAIK

1329 T49 TECHNICAL SEPOY

1330 T50 TECHNOLOGIST

1331 T51 TEHSIL JAMADAR

1332 T52 TELE.COM.TECHNICIAN

1333 T53 TELEPHONE COMPLAINT CLERK

1334 T54 TELEPHONE MECHANIC

1335 T55 TELEPHONE SUPERVISOR

1336 T56 TELEPHONE TECHNICIAN HELP

1337 T57 TELEPRINTER OPERATOR

1338 T58 TESTING ASSISTANT

1339 T59 THEATER NURSE

1340 T60 TICKET COLLECTOR

1341 T61 TIME KEEPER

1342 T62 TINDAL

1343 T63 TOWN INSPECTOR

1344 T64 TRACTOR DRIVER

1345 T65 TRAINEE APPRENTICE

1346 T66 TRAINEE MEDICAL OFFICER

1347 T67 TRAINING CUM SAFETY OFF.

1348 T68 TRAINING SPECIALIST

1349 T69 TRANSCRIBER

1350 T70 TRANSCRIPTION SUPERVISOR

1351 T71 TRANSLATION ASSISTANT

1352 T72 TRANSPORT ASSISTANT

1353 T73 TRANSPORT SUPERVISOR

1354 T74 TRUCK DRIVER

1355 T75 TYPEWRITER MACHANIC

1356 U01 UDC

1357 U02 UNIT COMMANDER

1358 U03 URDU TYPIST

1359 U04 U.D.C CUM CASHIER

1360 U05 UNICAL PATHOLOGIST

1361 U06 URDU STENOTYPIST

1362 V01 VICE PRINCIPAL

1363 V02 VEHICAL MECHANIC

1364 V03 VOCATIONAL TEACHER

1365 V05 VIDEO ADITOR

1366 V06 VIDEO GRAPHIC

1367 V07 VALET

1368 V08 VICE CHAIRMAN

1369 V09 VETERINARY OFFICER

1370 V10 VECCINATOR

1371 V12 VALUATION OFFICER

1372 V13 VALVE MAN

1373 V14 VAN CLEANER

1374 V15 VARITYPIST

1375 V16 VAULT ASSISTANT

1376 V17 VEHICLE DRIVER

1377 V18 VETERINARY COMPOUNDER

1378 V19 VILLAGE ADMINISTRATOR

1379 V20 VILLAGE POSTMAN

1380 V21 VILLAGE SECRETARY

1381 V22 VOC.TRANING INSTRUCTOR

1382 V23 VOCATIONAL

1383 V24 VOCATIONAL GUIDANCE OFF:

1384 V25 VALCANIZER

1385 W01 WEB DEVELOPER

1386 W02 WARDEN

1387 W03 WELDER

1388 W04 WIREMAN

1389 W05 WATER CARRIER

1390 W06 WAITER

1391 W07 WARD BOY

1392 W08 WASHER MAN

1393 W09 WATER MAN

1394 W10 WEB MASTER

1395 W11 WELFARE OFFICER

1396 W12 WHEAT COMMISSIONER

1397 W13 WOMEN PROGRAMM OFFICER

1398 W14 WARD MASTER

1399 W15 WARDER

1400 W16 WATCH MAN

1401 W17 WIRELESS OPERATOR

1402 W18 WEB MANAGER

1403 W19 WARD ATTENDANT

1404 W20 WARD ORDERLY

1405 W21 WARD PROCESSOR OPT:

1406 W22 WARD SERVANT

1407 W23 WATCH WARDEN ASSISTANT

1408 W24 WATER MANAGMENT ENGINEER

1409 W25 WATER TREATMENT MACHANIC

1410 W26 WELL HAND DRILLING

1411 W27 WILDLIFE SUPERVISOR

1412 W28 WIRE MAN

1413 W29 WOMEN MEDICAL OFFICER

1414 W30 WORK MISTRY

1415 W31 WORK MUNSHI

1416 W32 WORK SHOP ASSISTANT

1417 W33 WORKER

1418 W34 WORKSHOP ATTENDANT

1419 W35 WORKSHOP CLERK

1420 W36 WORKSHOP SUPDT:

1421 W37 WORKSHOP TECHNICIAN

1422 W38 W.I.

1423 X01 XEN

1424 X02 X-RAY TECHNICIAN

1425 X03 X-RAY OPERATOR

1426 Z01 ZOOLOGIST

1427 Z99 OTHERS