Classification of heads of expenditure

To symplefy the accounting function both in central as well as in opereting level office ., the government expenditure have have been clsssified into different heading . By classifying the expenditure under different head , the government has given a massage to opereting level office that they have to remain strick in that particulars head , when the expenditure are made , for which the budget is a allocated . sinces Fy 2059/60 onward the government has put into operation a new classification in the dead of expenditure by amending the old one . Following are the new classifications of such expenditure : 
1. consummable expenses , 
2. office operation and service expenses ,
3. Grants / subsidy ( current transfer ) ,
4. production nad service expenses,
5. capital transfer expeases , ETC.