SCHEDULE II : BUDGET AND ACCOUNT HEADS' Rule 15(3) ADMINISTRATION Heads of Accounts (Expenditure) 1. Salaries 2. Wages 3. Travel expenses 4. Office expenses (a) Furniture (b) Postage (c) Office machines /equipment (d) Liveries (e) Hot and cold weather charges (f) Telephones (g) Electricity and water charges (h) Stationery (i) Printing (j) Staff car and other vehicles (k) Other items 5. Fee and honoraria 6. Payment for professional and special services 7. Rents, rates and taxes/royalty 8. Publications 9. Advertising sales and publicity expenses 10. Grants in aid / contributions/subsidies 11. Hospitality expenses/sumptuary allowances, etc. 12. Pensions/gratuities 13. Write off /losses 14. Suspenses 15. Expenses in connection with the setting up and maintenance of the Board laboratory 16. Other charges (a residuary head, this will also include rewards and prizes) Heads of Accounts (Receipts) 1. Payments by Central Government 2. Fees 3. Fines and other receipts | 