classification of budget

FOR OFFICE USE ONLY

AN ECONOMIC AND PURPOSE CLASSIFICATION OF THE BUDGET

GUJARAT STATE 2004-05

DIRECTORATE OF ECONOMICS AND STATISTICS GOVERNMENT OF GUJARAT

GANDHINAGAR

P R E F A C E

The Economic and Purpose classification of the state government budget is an attempt to look at the budgetary transactions of the state government according to different economic categories like; consumption expenditure, transfer payments, loans and subsidies, capital formation etc. It also looks at these transactions from purpose viewpoint through different purpose or function heads like; general administration, education, social security, housing, economic services etc, It also enables the further economic analysis of budgetary transactions on pattern of flow of funds into and out of state government. These two types of classifications are combined to form an Economic cum Purpose Classification. This publication is prepared as a part of the system of Regional Accounts as recommended by the Regional Accounts Committee set up by Government of India in its Final report on publication of regional accounts.

The Economic Classification as presented in this publication follows the same methodology as adopted by the Economic Division, Department of Economic affairs, Ministry of Finance, Government of India, while the Purpose Classification is prepared by following the methodology broadly indicated in the Final Report of the Regional Accounts Committee.

The data presented in this publication covers transactions for three years viz., 2002-03 (Accounts), 2003-04 (Revised Estimates) and 2004-05 (Budget Estimates).

It is hoped that the analysis presented herein will be useful to administrators

and research scholars engaged in the study of budgetary transactions of the State Government. Suggestions towards improvement in the publication are most welcome.

Gandhinagar. R .B. Gavli. September, 2005 . Director

C O N T E N T S

Items Page No. A Introduction 1 - 3 B Important Findings 3 - 12 1. Economic Classification 2. Economic and Purpose Classification C Appendix I 13 - 25 Set of Accounts D Appendix-II 1. Economic Classification 26 - 31 (Statements 1.1 to 1.4) 2. Purpose Classification 32 - 33 (Statement-2) 3. Economic-cum-Purpose Classification 34 - 57 (Statements 3.1 to 3.3) E Abstract in Gujarati 58 - 61

APPENDIX - II

1. ECONOMIC CLASSIFICATION (STATEMENT 1.1 TO 1.4)

1.1 ECONOMIC CLASSIFICATION

1.2 RECONCILIATION : CURRENT ACCOUNT : REVENUE

1.3 RECONCILIATION : CURRENT ACCOUNT : EXPENDITURE

1.4 RECONCILIATION : CAPITAL ACCOUNT : EXPENDITURE 2. PURPOSE CLASSIFICATION (STATEMENT - 2) 3. ECONOMIC -CUM-PURPOSE CLASSIFICATION (STATEMENT - 3.1 TO 3.3)

3.1 ECONOMIC-CUM-PURPOSE CLASSIFICATION OF EXPENDITURE FOR 2002-03 (ACCOUNTS)

3.2 ECONOMIC-CUM-PURPOSE CLASSIFICATION OF

EXPENDITURE FOR 2003-04 (R.E.)

3.3 ECONOMIC-CUM-PURPOSE CLASSIFICATION OF EXPENDITURE FOR 2004-05 (B.E)

1

An Economic and Purpose Classification of the Gujarat State Budget, 2004-2005.

1 Introduction: 1.1 The Financial Statement and the demands for grants in a Government budget are drawn

up in accordance with the provision of the constitution and the needs of the legislative control.

The expenditure in the Government Budget is generally classified department wise in order to

secure legislative control and administrative accountability. The budget so presented reveals

merely the financial transactions and not the economic and social significance of the

transactions. The economic significance of the different items of revenue and expenditure cannot

be easily made out directly from the study of budget, because the magnitudes of the budget are

detailed and scattered. For instance, from the study of the budget documents, as they are, it is not

possible to get a clear idea of capital formation resulting from the budgetary resources, savings

of the State Government, Governments contribution in generation of State Domestic Product

etc. The budgetary operations of the Government need to be sorted out and reclassified into

appropriate economic groups to understand the economic and social effect of government

expenditure and revenue. The presentation of budget in this form is called Economic

Classification. This classification of the budget yields more detailed information of the

government transactions and is useful for evaluating the Government programmes with respect

to particular services. It also helps in understanding the nature of the impact of budgetary

operations on the State Economy.

1.2 Since 1957-58, the Economic Division of the Ministry of Finance, Government of India

has been preparing an economic classification of Central Government budgetary transactions as

an useful tool of Economic Analysis. On similar lines, the study of the State Government

budgetary transactions is undertaken by this Directorate every year and a set of six accounts

containing the reclassified data from the State Government Budget is prepared as detailed below:

2

Account-I Transactions in Commodities and Services and Transfers: Current Account of

Government administration.

Account-II Transactions in Commodities and Services and Transfers: Current Account of

Departmental Enterprises.

Account-III Transactions in Commodities and Services and Transfers: Capital Account of

Government administration and Departmental Enterprises.

Account-IV Changes in Financial Assests:

Capital Account of Government Administration and Departmental Enterprises.

Account-V Changes in Financial Liabilities:

Capital Account of Government Administration and Departmental Enterprises.

Account-VI Cash and Capital Reconciliation of Government Administration

and Departmental Enterprises.

1.3 The economic classification groups items of expenditure such as wages & salaries,

commodities & services, repairs & maintenance etc. based on their economic character. The

economic classification so presented reveals only the economic magnitudes but does not reveal

the ultimate object or purpose of the expenditure. Thus, besides the economic classification, the

expenditure of the State Government needs to be classified by the purposes for which the funds

are expended e.g. general government services, defence, education, health etc.. Therefore, a

system has been devised which would reveal the distribution of expenditure for different

purposes. The Regional Accounts Committee set up by the Government of India in 1972 has

recommended in its Final report the purpose classification of budgetary transactions into the

following major categories:

3

(1) General Government Services,

(2) Defence,

(3) Education,

(4) Health

(5) Social Security and Welfare Services,

(6) Housing and Community Services,

(7) Cultural, Recreational & Religious Services,

(8) Economic Services and

(9) Other Services.

The two schemes viz. Economic classification and Purpose classification together form

an Economic-cum-Purpose classification. Economic-cum-Purpose classification shows how the

expenditure for a particular purpose is distributed among the economic categories and also how

the expenditure in a particular economic category is distributed over different purposes.

Important Findings

2. Economic Classification:

2.1 A set of six accounts containing the classification of data from the State Government

budget, 2004-2005 is given in the statements in Appendix-I. Some important observations

emerging from this system of accounts are discussed below.

2.2 Total Expenditure: The distribution of total expenditure of the State Government by

major categories exclusive of the operating expenditure of departmental enterprises is presented

in Table-1.

4

TABLE 1

Total expenditure by type of expenditure (Rs. Lakh)

Sr. No.

Item 2002-03 (Accounts)

2003-04 (Revised)

2004-05 (Budget)

1 Final Outlays (a) Government Consumption Expenditure (Item-1, Account-I) (b) Gross Capital Formation (Item-1, Account -III)

620462472039

148423

684930 475352

209578

753936499495

254441

2 Transfer Payments to the rest of The economy (a) Current Transfer (Item-2, Account-I) (b) Capital Transfer

(Item-2, Account-III)

1632974

1477958

155016

1838087

1636061

202026

1899443

1626601

272842

3 Financial Investment and Loans To the rest of the economy (Net) (Item-5, Account-IV)

83299 429293 119801

4 Total Expenditure (1+2+3) 2336735 2952310 2773180

2.3 Of the total expenditure budgeted for the year 2004-2005 the final outlays of the State

Government account for about 27 percent. The final outlays include, Government Consumption

Expenditure and Gross Capital Formation. The Government Consumption expenditure, in turn

comprises of (I) Compensation of employees (i.e. wages & salaries and pension) (ii)

Commodities & Services and (iii) repairs and maintenance; while Gross Capital Formation

includes (i ) buildings and other construction, (ii) machinery & equipments and (iii) net increase

in inventories. The corresponding proportions of final outlay of the State Government in total

budgeted expenditure for both years 2003-04(R.E.) and 2002-03 (Accounts) were 23 & 27

percent respectively. Of the total expenditure budgeted for the year 2004-2005, the Transfer

Payments of the State Government account for about 68 percent. These transfer payments

include current transfers as well as capital transfers. The current transfer comprise of ( i )

interest on loans and other obligations, (ii) grants to local bodies, educational institutions (iii)

subsidies and (iv) scholarship & stipend etc., while the capital transfer mainly include grants for

capital formation to local bodies and others. The corresponding percentage in respect of transfer

5

payments to total budgeted expenditure for the two years, i.e. 2003-04(R.E.) and 2002-03(A/C)

were 62 and 70 percent respectively.

2.4 Gross Capital Formation:

2.4.1 The State Governments direct gross capital formation (i.e. investments in buildings,

public works equipment and other fixed assets and acquisition of stock) budgeted for the year

2004-2005 is Rs. 2544 crores constituting about 34 percent of the final outlays. The

corresponding percentage for the year 2003-04(R.E.) was 31 percent and that for the year 2002-

03 (Accounts) was 24 percent.

2.4.2 Taking into account the direct gross capital formation by the Government together with

the financial assistance provided by the State Government to the rest of the economy for capital

formation, the aggregate capital formation works out as shown in Table-2.

TABLE-2 Gross Capital Formation out of the budgetary resources

(Rs. Lakh) Sr. No.


2003-04 (Revised)

2004-05 (Budget)

1 Direct Gross Capital Formation by the State Government (Table-1)

148423 209578 254441

2 Financial Assistance for Capital Formation to the rest of the economy (Table-4)

252004 622534 401464

3 Gross Capital Formation out of the Budgetary resource of the State Government (1+2)

400427 832112 655905

2.4.3 From the above table, it is seen that the aggregate provision for gross capital formation

for the year 2004-2005 is placed at Rs. 6559 crores which is higher than that for the year 2002-

03 (Rs.4004 crores) by about 64 percent and it is about 21 per cent lower compared to 2003-04

revised estimates (Rs. 8321 crores ) .

2.5 Net Capital Formation:

The net capital formation is arrived at by deducting the provision of renewals and

replacements from gross capital formation. The components of the net capital formation are

shown in the following table.

6

TABLE-3 Direct Net Capital Formation by State Government

(Rs. Lakh) Sr. No.


2003-04 (Revised)

2004-05 (Budget)

1 Building and other construction (Item 1.1a, Account-III)

133300 188373 235298

2 Machinery and Equipments (Item 1.2a, Account-III)

13188 16667 17018

3 Net increase in Inventories (Item 1.3, Account-III)

442 338 252

4 Net Capital Formation (1+2+3) 146930 205378 252568

2.6 Financial Assistance for Capital Formation:

2.6.1 In addition to the direct net capital formation by the State Government, the rest of the

economy is assisted by the State Government for capital formation. The allocation of such

assistance in different forms such as grants, loans etc. are indicated in Table-4.

TABLE-4 Total Financial Assistance for Capital Formation

(Rs. Lakh) Sr. No.


2003-04 (Revised)

2004-05 (Budget)

1 Grants for Capita Formation (Item 2, Accounts- III)

155016 202026 272842

2 Loans for Capital Formation (Item-2, Accounts-IV)*

31109 220346 78972

3 Investment (Item-1, Accounts-IV) 65879 200162 496504 Total Financial Assistance for

Capital Formation 252004 622534 401464

* Assumed as 90 percent of total expenditure on loans and advances as shown in Account-IV.

2.6.2 Adding together the direct net capital formation by State Government (Table-3) and

financial assistance to the rest of the economy towards capital formation (Table-4), the State

Government has provided Rs. 6540 crores towards capital formation out of the budgetary

resources during the year 2004-05. The corresponding provision amounted to Rs. 8279 crores in

the year 2003-04 (R.E.) and Rs. 3989 crores in the year 2002-03 (Accounts).

7

2.7 Savings:

Gross savings of the State Government comprise the savings of the Government

Administration i.e. the surplus of Government current receipts over Government current

expenditure and provision for depreciation in the accounts of Government Administration and

Departmental Enterprises. Net savings are derived from the gross savings by deducting

expenditure on renewals and replacements. The net savings are estimated at Rs. (-) 1218 crores

in 2004-2005 (B.E.).

TABLE-5 Net Savings of the State Government

(Rs. Lakh) Sr. No.


2003-04 (Revised)

2004-05 (Budget)

1 Gross Savings (a) Savings of Government

Administration (Item-4, Account-I) (b) Provision for Depreciation (Item-6, Account-II)

(-)233333(-)233384

51

(-)172989(-)173065

76

(-)119933(-)119993

60

2

Less Expenditure on renewals And replacements (Item-1.1b &1.2b, Account-III)

1493 4200 1873

3 Net Savings by the State Government ( 1-2)

(-)234826 (-)177189 (-)121806

2.8 Income deficit:

The income deficit of the State Government as measured by the excess of net capital

formation over the net savings is shown in Table below.

TABLE-6 Income Deficit of the state Government

(Rs. Lahh) Sr. No.

Item

2002-03 (Accounts)

2003-04 (Revised)

2004-05 (Budget)

1 Net Capital Formation by the State Government (Table-3)

146930 205378 252568

2 Net Savings by the State Government (Table-5)

(-)234826 (-)177189 (-)121806

3 Income deficit of the State Government (1-2)

(-)381756 (-)382567 (-)374374

8

2.9 Overall Deficit:

2.9.1 Another measure of deficit is the overall deficit which is obtained from the sum of the

balancing items in the Account III and IV . This deficit denotes the total requirement of finance,

which the Government has to raise through borrowing or from withdrawals of cash balance etc,

for the State Governments operations. The overall deficit is shown in Table : 7..

TABLE-7 Deficit denoting the total requirement of finance for the State Government

(Rs. Lakh)Sr. No.


2003-04 Revised)

2004-05 (Budget)

1 Deficit in all transactions in Commodities And services and transfers (Item-6, Account-III)

508033 561566 620604

2 Net increase in financial assets (Item-5, Account-IV)

83299 429293 119801

3 Deficit denoting total requirement of finance (1+2)

591332 990859 740405

2.9.2 The deficit is financed through net borrowings and deficit financing. Table-8 gives the

sources for financing the deficits. It should be noted that, deficit financing as given in the table

indicates the impact of the budgetary transactions of the State Government on money supply.

TABLE-8 Sources of Finance of Deficit indicated in Table-7

(Rs. Lakh)Sr. No.


2003-04 (Revised)

2004-05 (Budget)

1 Net borrowings (Account-V) 601945 948689 7337111.1 Permanent debt (Net) 248000 482004 309141.2 Loans from central Govt. (Net) (-) 119144 (-) 221037 1619751.3 Other Loans (Net) (-)5652 5474 298511.4 Inter-State Settlement (Net) - - -1.5 Unfunded debt (Net) 25072 32745 278731.6 Cash balance investment accounts (Net) (-)34683 7000 - 1.7 Other debt, deposits (Net) (-)21474 42503 - 1.8 Contingency fund (Net) (-)501 - - 1.9 Floating debt (Net) (Account V) (-) 55481 - - 1.10 Tax free bond & National small Sav. Sec. 565808 600000 4830982 Deficit financing (-)10613 42170 66942.1 Withdrawals from cash balances (Account-VI) (-)10613 42170 66943 Total (1+2) 591332 990859 740405

9

2.10 Contribution to Income Generation:

The budgetary operations of the State viz. Compensation of employees (Government

administrations), net output of departmental enterprises (i.e. wages and salaries, interest and

profit) and wages and salaries component of Government outlays on construction together

generate income in the economy. The budgetary operations of the State Government are

expected to generate a total income of Rs. 7108 crores in 2004-05 (B.E.) as compared to Rs.

6647 crores in 2003-04 (R.E.) and Rs. 6026 crores in 2002-03 (Accounts).

TABLE-9 Income Generation by the State Government

(Rs. Lakh)Sr. No.


2003-04 (Revised)

2004-05 (Budget)

1 Compensation of employees income generation by Govt. Administration (a) Compensation of employees (Account-I, Item 1.1) (b) Wages & Salaries as 41.1 % of the expenditure on repairs and maintenance (Account-I, Item 1.3)

364094

348077

16017

371766

355474

16292

390563

371931

18632

2 Net output of Departmental Enterprises

) (a) Compensation of employees (Account-II, Item 1) (b) Wages & Salaries as 41.1 % of the expenditure on repairs and maintenance (Account-II, Item 3)

(c) Interest (Account-II, Item 4)

) (d) Profit (Account-II, Item 7)

183148

34484

3244

160234

(-)14814

213776

32127

3117

191532

(-)13000

222772

33289

3232

199700

(-)134443 Wages and Salaries component of

Government outlays on building & construction (Estimated as 41.1 % of total expenditure on building and other construction as shown in Account- III, Item 1.1)

55400 79147 97477

4 Total (1 to 3) 602646 664689 710817

10

2.11 Reconciliation:

The reconciliation of the items of revenue and expenditure as given in Financial

Statement with the accounts is given in the appended Statements 1.2 to 1.4.

3 ECONOMIC AND PURPOSE CLASSIFICATION:

3.1 A two way classification of the State Government expenditure by both Economic and

purpose Categories has been set forth in Statements 3.1 to 3.3. A brief analysis of the purpose

classification is given in the following paragraphs.

3.2 Total Expenditure:

3.2.1 It is seen from Table-10 ,given below that of the total expenditure budgeted for the year

2004-05, the provision for economic Services which covers broadly the total development

outlays of the State Government is estimated at Rs. 9632 crores and works out to 33 percent of

the total expenditure (Rs. 29313 crores). Under the Economic Services, the expenditure on

Agriculture, Forestry and Fishing Services is estimated at Rs. 3989 crores (Statement-2) which is

worked out to 41.4 percent of the total expenditure on Economic Services (i.e. Rs. 9632 crores)

for 2004-05 (B.E.). The expenditure on other Economic Services, viz. (1) Mining, Manufacturing

and Construction, (2) Electricity, Gas and Water Supply and (3) transport and Communication

Services respectively account for 2.9, 36.9 and 14.6 percent of the total expenditure on

Economic Services (i.e. Rs. 9632 crores) in the year 2004-05 (B.E.).

3.2.2 The expenditure on General Government Services is estimated at Rs. 3287 crores for

2004-05 (B.E.) i.e. 11.2 percent of the total expenditure. The General Government Service

includes, General Administration, Public Order and Safety and General Research.

3.2.3 The expenditure on Education Services is estimated at Rs. 4339 crores for 2004-05 (B.E.)

which is about 14.8 percent of the total expenditure. The Education Services include

Administration, Regulation & Research and School, Universities & institutions.

3.2.4 The other services include Civil Defence, Health, Social Security & Welfare, Housing &

Other Community Services, Cultural Recreational & Religious Services, Relief on Calamities,

Other Miscellaneous Services & Public Debt. These services account for 41 percent of the total

expenditure in 2004-05 (B.E.) i.e. Rs. 12055 crores. Under these services ,the expenditure on

important services, viz. Helath Servies is estimated at Rs. 930 crores for 2004-05 (B.E.), i.e. 3.2

percent of the total budget expenditure (i.e. Rs. 29313 crores) and the expenditure on Social

Security and Welfare Services is estimated at Rs. 1077 crores and that for Housing and other

11

Community Services is estimated at Rs. 1970 crores. These two services respectively account

for 3.6 percent and 6.7 percent of the total expenditure (Rs. 29313 crores) in the year 2004-05

(B.E)

3.2.5 The major service wise expenditure of the Government is shown in Table-10 below:`

TABLE-10 Total Expenditure

(Rs. Lakh) Sr. No.


2003-04 (Revised)

2004-05 (Budget)

1 General Government Services 486806 691601 3287202 Education Services 417424 427551 433869

3 Economic Services 791308 1238698 963203

4 Other Services 937698 1120488 12055305 Total 2633236 3478338 2931322

3.3 Consumption Expenditure: The budget provision for consumption expenditure in the year 2004-05 includes Rs. 2321

crores for General Government Services, Rs. 937 Crores for Economic Services, Rs. 430 crores

for Education Services and Rs. 1307 crores for other Services. The break-up of consumption

expenditure over these services for 2002-03 (A/C), 2003-04- (R.E.) and 2004-05 (B.E.) is also

given in Table-11.

TABLE-11 Consumption Expenditure

(Rs. Lakh) Sr. No.


2003-04 (Revised)

2004-05 (Budget)

1 General Government Services 214498 208912 2320712 Education Services 40774 41597 430033 Economic Services 91005 88824 937104 Other Services 125762 136019 1307115 Total 472039 475352 499495

12

3.4 Capital Formation out of the Budgetary Resources: 3.4.1 The Budget provision for gross capital formation is estimated at Rs. 6559 crores for

2004-05 of which the largest part of Rs. 3280 crores is allocated to Economic Services. The

following table indicates a detailed purpose allocation of the provision for capital formation.

TABLE-12 Provision for Capital Formation

(Rs. Lakh) Sr. No.


2003-04 (Revised)

2004-05 (Budget)

1 Direct Gross Capital Formation by the State Government

148423 209578 254441

1.1 Direct Gross Fixed Capital Formation by State Government (a)General Government Services (b)Education Services (c)Economic Services (d)Other Services

147981

113412621

10524428775

209240

13140 4517

139338 52245

254189

123678547

19126342012

1.2 Change in Inventories of State Government

442 338 252

2 Financial Assistance to* 186125 422372 3518142.1 Local Bodies

(a)General Government Services (b)Education Services (c)Economic Services (d)Other Services

37494-

55328271

23691

49140 -

7580 11527 30033

50993-

112411228827464

2.2 Others (a)General Government Services (b)Education Services (c)Economic Services (d)Other Services

14863125

41506245482002

373232 55

7295 245953 119929

30082182

9238124487167014

3 Investment 65879 200162 496504 Total Provision for Capital

Formation 400427 832112 655905

* 90% of Loans and Advances assumed as Capital Formation.

3.4.1 The Purpose Classification by broad categories of the Gujarat State Government Budget

2004-2005 is presented in Appendix-II, Statement-2.

3.6 The two Classification viz. Economic Classification and Purpose Classification are

combined to form Economic-cum-Purpose Classification which is presented in Appendix-II,

Statement 3.1 to 3.3.

13

AA PP PP EE NN DD II XX II

SS EE TT OO FF AA CC CC OO UU NN TT SS

Account -I :Transactions in Commodities and services and Transfers: Current Account of Government Administration. (Rs. Lakh)Sr. Expenditure 2002-03 2003-04 2004-05No. (Accounts) (Revised) (Budget)1 2 3 4 51. Consumption Expenditure 472039 475352 4994951.1 Compensation of Employees 348077 355474 371931

(a) Wages and Salaries 206058 216565 225356(b) Pensions 158833 154047 162160Deduct : pension recoveries 2594 2450 2340Deduct: Pension account-ii 14220 12688 13245

1.2 Commodities and Services 84990 80239 822311.3 Repairs and Maintenance 38972 39639 453332. Transfer Payments 1477958 1636061 16266012.1 Interest on loans and 494874 563172 591756

other obligations(a) Interest on loans from 226996 217118 171504 Government of India(b) Interest on other Loans 267880 346554 420352 and obligationsLess : Interest Receipts 2 500 100

2.2 Grants to 571293 606439 598224(a) Local bodies 290307 296440 315472(b) Educational Institutions 29328 31587 32279(c) Others 251658 278412 250473

2.3 Subsidies* 398209 446432 416974

2.4 Scholarship and Stipends 10986 16840 16571

2.5 Other Current Transfers 2596 3178 3076

3. Total Expenditure 1949997 2111413 2126096

4. Savings on Current Account -233384 -173065 -119993

5. Total 1716613 1938348 2006103 '* Includes imputed value of Rs.159936 lakhs,Rs. 182496 lakhs and Rs.196424 lakhs

equivalent to the loss sustained in the years 2002-03 (Accounts), 2003-04 (Revised) and 2004-05 (Budget) respectively by 'Irrigation' treated as subsidies.

25

Account -I : Transactions in commodities and Services and Transfers : Current Account of Government Administration.

(Rs. Lakh)Sr. Revenue 2002-03 2003-04 2004-05No. (Accounts) (Revised) (Budget)

1 2 3 4 56. Tax Revenue 1083430 1316767 14072076.1 Direct Taxes 83041 97439 125055

(a) State share of Central Taxes 58698 69650 97650 (including Income Tax)(b) State Taxes 24343 27789 27405(i) Land Revenue 5809 5970 6606(ii) Others 18534 21819 20799

6.2 Indirect Taxes 1000389 1219328 1282152(a) State Share of Central Taxes 76787 115399 122399 (including Central Excise Duty)(b) State Taxes 923602 1103929 1159753(i) Excise Duty 4711 4740 5111(ii) Taxes on vehicles 80811 93570 91490(iii) Sales Tax 625213 730000 790200(iv) Entertainment tax 4009 7500 6000(v) Electricity duty 138384 164053 164605

(vi) Stamp Duty and Registration 64988 80066 82500(vii) Other Indirect Taxes 5486 24000 19847

7. Income from property & enterprises 247473 340557 321046

7.1 Profit transfered from Account-II -14814 -13000 -13444

7.2 Income on investment 4205 3360 3020

7.3 Interest 168486 232243 229890

7.4 Other Income from property 89596 117954 101580

8 Transfer from households 86362 115038 81542

9 Revenue grants, contribution 299348 165986 196308and recoveries

10 Total 1716613 1938348 2006103

25

Account -II: Transactions in commodities and Services and Transfers : Current Account of Departmental Enterprises.

(Rs. lakh)Sr. Expenditure 2002-03 2003-04 2004-05No. (Accounts) (Revised) (Budget)1 2 3 4 5

1. Compensation of employees 34484 32127 33289

(a) Wages and Salaries 20264 19439 20044

(b) Pensions 14220 12688 13245

2. Commodities and Services 2060 1834 1723

3. Repairs and maintenance 7892 7585 7864

4. Interest 160234 191532 199700

5. Grants 0 0 0

6. Provisions for Depreciation 51 76 60

7. Profit or Loss of Departmental -14814 -13000 -13444Enterprises

8. Total 189907 220154 229192

25

Account - II : Transactions in commodities and Services and Transfers : Current Account of Departmental Enterprises.

(Rs. lakh)Sr. Revenue 2002-03 2003-04 2004-05No. (Accounts) (Revised) (Budget)1 2 3 4 5

9. Gross Revenue of Departmental 29971 37658 32768Enterprises

A Irrigation (Commercial) 27203 33890 28450

B Forest 2714 3263 3618

C Printing Press 54 505 700

10 Subsidies * 159936 182496 196424

11. Total 189907 220154 229192

* Includes imputed value of Rs.159936 lakhs,Rs. 182496 lakhs and Rs.196424 lakhs equivalent to the loss sustained in the years 2002-03 (Accounts), 2003-04 (Revised)and 2004-05 (Budget) respectively by 'Irrigation' treated as subsidies.

25

1 ECONOMIC CLASSIFICATION(STATEMENT 1.1 TO 1.4)

1.1 ECONOMIC CLASSIFICATION

1.2 RECONCILIATION : CURRENT ACCOUNT : REVENUE RECEIPT

1.3 RECONCILIATION : CURRENT ACCOUNT : REVENUE EXPENDITURE

1.4 RECONCILIATION : CAPITAL ACCOUNT : EXPENDITURE

2 PURPOSE CLASSIFICATION(STATEMENT - 2)

3 ECONOMIC-CUM-PURPOSE CLASSIFICATION(STATEMENT - 3.1 TO 3.3)

3.1 ECONOMIC-CUM-PURPOSE CLASSIFICATION OF EXPENDITURE FOR 2002-2003 (ACCOUNTS)

3.2 ECONOMIC-CUM-PURPOSE CLASSIFICATION OF EXPENDITURE FOR 2003-2004 (R.E.)

3.3 ECONOMIC-CUM-PURPOSE CLASSIFICATION OF EXPENDITURE FOR 2004-2005 (B.E.)

APPENDIX -II

26

(Rs.Lakh)Sr. Economic Category 2002-03 2003-04 2004-05No. Account Revised Budget1 2 3 4 5A Total Current Expenditure 1949997 2111413 2126096 1. Consumption Expenditure 472039 475352 499495 2. Interest 494874 563172 591756

3. Transfer to Local Bodies 290307 296440 315472 4. Transfer to Households 283582 313177 285828 5. Subsidies 398209 446432 416974 6. Scholarship & Stipends 10986 16840 16571 B. Total Capital Expenditure 683239 1366925 805226 1. Gross Capital Formation 148423 209578 254441

i) Building & Other Construction 134793 192573 237171

ii) Machinery & Equipments 13188 16667 17018

iii) Increase in Inventories 442 338 252

2. Capital Transfers 155016 202026 272842

i) Local Bodies 37355 47945 50952

ii) To Others 117661 154081 221890

3. Investments 65879 200162 49650

4. Loans & Advances 34566 244829 87747

i) To Local Bodies 154 1328 46

ii) To Other Sectors 34412 243501 87701

5. Repayment of Public Debts 279355 510330 140546

C Grand Total (A + B) 2633236 3478338 2931322

Economic ClassificationSTATEMENT - 1.1

33

(Percentage)

Sr. Economic Category 2002-03 2003-04 2004-05No. Account Revised Budget

1 2 3 4 5

A Total Current Expenditure 74.05 60.70 72.53 1. Consumption Expenditure 17.93 13.67 17.04 2. Interest 18.79 16.19 20.19 3. Transfer to Local Bodies 11.02 8.52 10.76 4. Transfer to Households 10.77 9.00 9.75

5. Subsidies 15.12 12.83 14.22 6. Scholarship & Stipends 0.42 0.48 0.57 B. Total Capital Expenditure 25.95 39.30 27.47 1. Gross Capital Formation 5.64 6.03 8.68 i) Building & Other Construction 5.12 5.54 8.09 ii) Machinery & Equipments 0.50 0.48 0.58 iii) Increase in Inventories 0.02 0.01 0.01 2. Capital Transfers 5.89 5.81 9.31 i) Local Bodies 1.42 1.38 1.74 ii) To Others 4.47 4.43 7.57 3. Investments 2.50 5.75 1.69 4. Loans & Advances 1.31 7.04 2.99 i) To Local Bodies 0.01 0.04 0.00 ii) To Other Sectors 1.31 7.00 2.99 5. Repayment of Public Debts 10.61 14.67 4.79 C Grand Total (A + B) 100.00 100.00 100.00

STATEMENT - 1.1 (Concld.)Economic Classification

33

(Rs. lakh)Sr. Economic Category 2002-03 2003-04 2004-05No. Account Revised Budget

1 2 3 4 5

1. Revenue shown in 1787533 2014583 2081367Financial Statement

2. Less: 216042 245731 258246 i) Interest on Cash Balance 2 500 100

Investment Account ii) Interest receipts from - - -

Departmental Enterprises iii) Pension Recoveries 2594 2450 2340 iv) Gross Revenue of Account-II 189907 220154 229192

(i.e. of Dept. Enterprises) v) Transfer to Capital 1977 999 2084 vi) Grants to Capital 21562 21628 24530

vii) Transfers from Funds - - -

3. Add : 145122 169496 182982 i) Profit of Account-II -14814 -13000 -13444 ii) Receipts in Expenditure - - -

treated as revenue iii) Imputed Values 159936 182496 196426 iv) Rounding error - - - 4. Total Adjustments -70920 -76235 -75264 5. Current Revenue of Government 1716613 1938348 2006103

Administration as shown in Account-I

STATEMENT - 1.2Reconciliation : Current Account : Revenue Receipt

33

(Rs. lakh)Sr. Economic Category 2002-03 2003-04 2004-05No. Account Revised Budget

1 2 3 4 5

1. Revenue Expenditure shown 2144013 2360743 2378633in Financial Statement

2. Less: 353955 431832 448959 i) Appropriation for redumption - - -

or avoidance of Debt ii) Interest on cash balance 2 500 100

iii) Expenditure of Capital Nature 119306 174678 153206under Current Account

iv) Current Expenditure of 204711 233154 242636 Depett. Enterprises (A/c.II)

v) Transfer to Funds (Net A/c.I) 27342 21050 50677 vi) Inter Account and Inter- - - -

other misc. adjustmentsvii) Pension Recoveries 2594 2450 2340 3. Add : 159939 182502 196422 I) Expenditure of Revenue - - -

ii) Recoveries treated as receipt - - - iii) Imputed Values 159936 182496 196426 iv) Rounding error 3 6 -4 4. Total Adjustments -194016 -249330 -252537 5. Current Expenditure of 1949997 2111413 2126096

Government Administrationas shown in Account-I

STATEMENT - 1.3 Reconciliation : Current Account : Revenue Expenditure

33

(Rs. lakh)

Sr. Economic Category 2001-02 2002-03 2003-04No. Account Revised Budget

1 2 3 4 5

1. Capital Expenditure not met from 234130 414460 388899Revenue as shown in Financial

Statement2. Less : 49997 177534 14822 i) Financial Investments 65879 200162 49650

transfer to Account-IV ii) Expenditure of Current Nature - - -

under Capital Account iii) Transfer of Funds -15882 -22628 -34828

iv) Inter Account and Inter - - -Departmental Transfers andother Misc. adjustments

3. Add : 119306 174678 153206

i) Expenditure of Capital Nature 119306 174678 153206under Current Account

ii) Recoveries of Expenditure - - -

treated as revenue iii) Transfer from funds - - - iv) Rounding error - - - 4. Total Adjustments 69309 -2856 138384 5. Capital Expenditure of 303439 411604 527283

Government Administrationas shown in Account-III

Reconciliation : Capital Account : ExpenditureSTATEMENT - 1.4

33

(Rs. lakh)

Sr. Purpose Classification 2002-03 2003-04 2004-05No. Account Revised Budget

1 2 3 4 51. General Government Services 486806 691601 328720 1.1 General Administration, 486806 691601 328720

Public Order & Safety1.2 General Research 0 0 0

2. Civil Defence 5963 6024 5620

3. Education 417424 427551 433869

3.1 Administration, Regulation 16717 18163 19101and Research

3.2 Schools,Universities,Institutions 400707 409388 414768

4. Health 86827 89486 93036

4.1 Administration, Regulation 6829 6599 7459and Research

4.2 Hospitals, Clinics & Individual 79998 82887 85577Health Services

5. Social Security & Welfare Services 94213 105596 107652

6. Housing & Other Community Services 129467 183708 197016

7. Cultural Recreational and Religious 7986 9920 8605Services

8. Economic Services 791308 1238698 963203

8.1 General Adm. Regulation & Research 22848 22887 237118.2 Agriculture, Forestry,Fishing and Hunting 316303 482479 398921

8.3 Mining, Manufacturing and Construction 27397 26300 28411

8.4 Electricity, Gas, Stream & Water supply 300339 546719 3556588.6 Transport and Communications 113453 141612 1402278.7 Other Economic Services 10968 18701 16275

9. Other Services 613242 725754 793601

9.1 Relief on Calamities 87058 107946 1282589.2 Other Misc. Services & Public debt 526184 617808 665343

Total 2633236 3478338 2931322

STATEMENT - 2Purpose Classification

33

Sr. Purpose Classification 2002-03 2003-04 2004-05No. Account Revised Budget1 2 3 4 5

1. General Government Services 18.49 19.88 11.21 1.1 General Administration, 18.49 19.88 11.21

Public Order & Safety1.2 General Research 0.00 0.00 0.00 2. Civil Defence 0.23 0.17 0.19 3. Education 15.85 12.29 14.803.1 Administration, Regulation 0.63 0.52 0.65

and Research3.2 Schools,Universities,Institutions 15.22 11.77 14.15 4. Health 3.30 2.57 3.174.1 Administration, Regulation 0.26 0.19 0.25

and Research4.2 Hospitals, Clinics & Individual 3.04 2.38 2.92

Health Services5. Social Security & Welfare Service 3.58 3.04 3.676. Housing & Other Community Service 4.92 5.28 6.72

7. Cultural Recreational and Religious 0.30 0.29 0.29

Services8. Economic Services 30.05 35.61 32.86

8.1 General Adm. Regulation & Research 0.87 0.66 0.818.2 Agriculture, Forestry, Fishing and Hunting 12.01 13.87 13.61

8.3 Mining, Manufacturing and Construction 1.04 0.76 0.97

8.4 Electricity, Gas, Stream & Water supply 11.41 15.72 12.138.6 Transport and Communications 4.31 4.07 4.788.7 Other Economic Services 0.42 0.54 0.569. Other Services 23.29 20.86 27.079.1 Relief on Calamities 3.31 3.10 4.389.2 Other Misc. Services & Public debt 19.98 17.76 22.70

Total 100.00 100.00 100.00

(Percentage)

STATEMENT - 2 (concld.)Purpose Classification

33

Economic-cum-Purpose Classification of Expenditure for 2002-03 (Accounts)

(Rs.Lakhs)Sr. Economic Classification Consumption ExpenditureNo. Salaries Goods Repairs Total

Purpose Classification and and and Consumption Wages services Mainte- expenditure

(3+4+5)1 2 3 4 5 6

1. General Government 173740 33846 6912 214498Services

1.1 General Administration, 173740 33846 6912 214498Public Order & Safety

1.2 General Research 0 0 0 0

2. Civil Defence 4787 1137 5 5929

3. Education 36746 3986 42 40774

3.1 Administration, Regulation 4127 400 1 4528and Research

3.2 Schools, Universities, 32619 3586 41 36246Institutions includingSubsidiary Services

4. Health 49607 10670 99 60376


4.2 Hospitals, Clinics and 44744 10115 98 54957Individual Health Services

5. Social Security & 12483 7264 22 19769Welfare Services

6. Housing and Other 7630 594 4281 12505Community Services

7. Cultural, Recreational 4300 2460 61 6821and Religious Services

STATEMENT - 3.1

38

(Rs.Lakhs)Sr. Economic Classification Consumption ExpenditureNo. Salaries Goods Repairs Total


(3+4+5)1 2 3 4 5 6

8. Economic Services 56337 7118 27550 91005

8.1 General Administration, 17239 1895 0 19134Regulation and Research

8.2 Agriculture, Forestry, 16799 2142 663 19604Fishing and Hunting

8.3 Mining, Manufacturing 2769 722 28 3519and Construction

8.4 Electricity, Gas, Steam 4164 662 2966 7792and Water supply

8.6 Transport & Communication 8819 631 23843 33293

8.7 Other Economic Services 6547 1066 50 7663

9. Other Services 2447 17915 0 20362

9.1 Relief on Calamities 2447 17915 0 20362

9.2 Other Miscellaneous 0 0 0 0Services & Public Debt

Total 348077 84990 38972 472039

|::

STATEMENT - 3.1 (Contd.)

39

(Rs.Lakhs)Sr. Transfer Payments Total TotalNo. Interest Subsidies Grants Other Transfer Current

to Current Payments Expendi-Local Transfer (7 to 10) turebodies Payments (6 +11)

1 7 8 9 10* 11 12

1. 34270 14 10435 2691 47410 261908

1.1 34270 14 10435 2691 47410 261908

1.2 0 0 0 0 0 0

2. 0 0 0 0 0 5929

3. 0 0 180585 183758 364343 405117

3.1 0 0 767 11390 12157 16685

3.2 0 0 179818 172368 352186 388432

4. 0 0 19480 4713 24193 84569 4.1 0 0 1316 12 1328 6747

4.2 0 0 18164 4701 22865 77822

5. 0 75 19420 53511 73006 92775

6. 0 0 44107 2056 46163 58668

7. 0 0 62 821 883 7704

Col. 10 * Other Current Transfer payments includes Grants to Educational Institutions, Grants to others,scholarship

and stipends and other current transfers.

STATEMENT - 3.1 (contd...)

38



1 7 8 9 10* 11 12

8. 0 396639 16218 42734 455591 546596 546596

8.1 0 0 0 2431 2431 21565

8.2 0 164403 14784 9271 188458 208062

8.3 0 627 1286 16736 18649 22168

8.4 0 217296 0 12334 229630 237422

8.6 0 14300 0 201 14501 47794

8.7 0 13 148 1761 1922 9585

9. 460604 1481 0 4284 466369 486731

9.1 0 1481 0 4284 5765 26127

9.2 460604 0 0 0 460604 460604

Total 494874 398209 290307 294568 1477958 1949997




39

(Rs.Lakhs)Sr. Economic Classification Total GrantsNo. Gross for Capital

Building Machinery Net Capital FormationPurpose Classification & other and increase Formation to Local- constr. equipmentsin Stocks (13to15) bodies

1 2 13 14 15 16 171. General Government 3854 7487 131 11472 0

Services

1.1 General Administration, 3854 7487 131 11472 0Public Order & Safety

1.2 General Research 0 0 0 0 0

2. Civil Defence 0 34 0 34 0

3. Education 2263 358 0 2621 5532

3.1 Administration, Regulation 0 32 0 32 0and Research

3.2 Schools, Universities, 2263 326 0 2589 5532Institutions includingSubsidiary Services

4. Health 1334 805 0 2139 119


4.2 Hospitals, Clinics and 1334 723 0 2057 119Individual Health Services

5. Social Security & 320 128 0 448 141Welfare Services

6. Housing and Other 18927 144 -19 19052 23312Community Services

7. Cultural, Recreational 105 177 0 282 0and Religious Services


Gross Capital Formation

40

(Rs.Lakhs)Sr. Economic Classification Gross Capital Formation Total GrantsNo. Gross for Capital


1 2 13 14 15 16 178. Economic Services 101189 4055 330 105574 8251

8.1 General Administration 218 1065 0 1283 0Regulation & Research

8.2 Agriculture, Forestry, 39082 2867 105 42054 2134Fishing & Hunting

8.3 Mining, Manufacturing 50 133 0 183 2815and Construction

8.4 Electricity Gas, Steam 2275 35 0 2310 1422and Water supply

8.6 Transport & Communication 59513 -171 221 59563 1880

8.7 Other Economic Services 51 126 4 181 0

9. Other Services 6801 0 0 6801 0

9.1 Relief on Calamities 6801 0 0 6801 0

9.2 Other Miscellaneous services 0 0 0 0 0& public debt

Total 134793 13188 442 148423 37355

STATEMENT - 3.1 (concld..)

41

(Rs.Lakhs)Sr. Other Invest- Total Repay- Other Grand No. Capital ments in Capital ment Misc. Total

Transfer Shares to to Expendi- of Expen- (12+Local Domestic ture Public diture 22+23)

bodies Sectors (16to21) Debt1 18 19 20 21 22 23 24 251. 25 471 0 0 11968 212930 - 486806

1.1 25 471 0 0 11968 212930 - 486806

1.2 0 0 0 0 0 0 - 0

2. 0 0 0 0 34 0 - 5963

3. 4113 0 0 41 12307 0 - 417424

3.1 0 0 0 0 32 0 - 16717

3.2 4113 0 0 41 12275 0 - 400707

4. 0 0 0 0 2258 0 - 86827

4.1 0 0 0 0 82 0 - 6829

4.2 0 0 0 0 2176 0 - 79998

5. 213 131 0 505 1438 0 - 94213

6. 18153 0 132 10058 70707 92 - 129467

7. 0 0 0 0 282 0 - 7986


Loans and Adv.

40

(Rs.Lakhs)Sr. Other Invest- Loans and Adv. Total Repay- Other Grand No. Capital ments in Capital ment Misc. Total



8.1 0 0 0 0 1283 0 - 22848

8.2 3081 59518 0 783 107570 671 - 316303

8.3 1097 1026 0 101 5222 7 - 27397

8.4 36706 1845 22 20606 62911 6 - 300339

8.6 0 3056 0 1147 65646 13 - 113453

8.7 143 -168 0 1171 1327 56 - 10968

9. 54130 0 0 0 60931 65580 - 613242

9.1 54130 0 0 0 60931 0 - 87058

9.2 0 0 0 0 0 65580 - 526184

Total 117661 65879 154 34412 403884 279355 - 2633236

STATEMENT - 3.1 (concld...)

41

Economic-cum-Purpose Classification of Expenditure for 2003-04 ( R. E )

(Rs.Lakhs) Sr. Economic Classification Consumption Expenditure No. Salaries Goods Repairs Total


(3+4+5)1 2 3 4 5 6




2. Civil Defence 3417 2603 2 6022

3. Education 37314 4207 76 41597



4. Health 49766 11618 181 61565






STATEMENT - 3.2



(3+4+5)1 2 3 4 5 6








9. Other Services 3213 9856 0 13069



Total 355474 80239 39639 475352



to Current Payments Expendi-Local Transfer (7 to 10) ture

bodies Payments (6 +11)

1 7 8 9 10* 11 12

1. 35234 14 9496 4632 49376 258288

1.1 35234 14 9496 4632 49376 258288

1.2 0 0 0 0 0 0

2. 0 0 0 0 0 6022

3. 0 0 168610 197942 366552 408149

3.1 0 0 910 12188 13098 17986

3.2 0 0 167700 185754 353454 390163

4. 0 0 19757 5337 25094 86659 4.1 0 0 1075 19 1094 6488

4.2 0 0 18682 5318 24000 80171

5. 0 75 24649 47354 72078 102924

6. 0 0 49893 2677 52570 68317

7. 0 0 114 681 795 9565






1 7 8 9 10* 11 12

8. 0 442607 23921 63604 530132 618956

8.1 0 0 0 2305 2305 21527

8.2 0 186723 22816 11970 221509 240180

8.3 0 513 1002 10655 12170 17815

8.4 0 237352 0 36687 274039 280518

8.6 0 18000 0 20 18020 48608

8.7 0 19 103 1967 2089 10308

9. 527938 3736 0 7790 539464 552533

9.1 0 3736 0 7790 11526 24595

9.2 527938 0 0 0 527938 527938

Total 563172 446432 296440 330017 1636061 2111413




|::

(Rs.Lakhs)Sr. Economic Classification Total GrantsNo. Gross for Capital

Building Machinery Net Capital FormationPurpose Classification & other and increase Formation to Local- constr. equipmentsin Stocks (13 to 15) bodies


Services




3. Education 2582 1935 0 4517 7580



4. Health 979 1679 0 2658 169




6. Housing and Other 34698 483 0 35181 28501Community Services




(Rs.Lakhs)Sr. Economic Classification Gross Capital Formation Total GrantsNo. Gross for Capital









9. Other Services 12214 1 0 12215 0



Total 192573 16667 338 209578 47945





1.1 55 500 0 0 13696 419617 - 691601

1.2 0 0 0 0 0 0 - 0

2. 0 0 0 0 2 0 - 6024

3. 7203 0 0 102 19402 0 - 427551

3.1 25 0 0 0 177 0 - 18163

3.2 7178 0 0 102 19225 0 - 409388

4. 0 0 0 0 2827 0 - 89486

4.1 0 0 0 0 111 0 - 6599

4.2 0 0 0 0 2716 0 - 82887

5. 254 260 0 134 2672 0 - 105596

6. 31462 0 1303 18841 115288 103 - 183708

7. 0 0 0 0 355 0 - 9920


Loans and Adv.




8.1 0 0 0 0 1360 0 - 22887

8.2 4430 172351 0 84 241641 658 - 482479

8.3 428 878 0 450 8478 7 - 26300

8.4 38822 23611 25 198595 266195 6 - 546719

8.6 0 2481 0 17632 92992 12 - 141612

8.7 291 81 0 7663 8336 57 - 18701

9. 71136 0 0 0 83351 89870 - 725754

9.1 71136 0 0 0 83351 0 - 107946

9.2 0 0 0 0 0 89870 - 617808

Total 154081 200162 1328 243501 856595 510330 - 3478338


Economic-cum-Purpose Classification of Expenditure for 2004-05 ( B. E )



(3+4+5)1 2 3 4 5 6




2. Civil Defence 3032 2584 2 5618

3. Education 37749 5161 93 43003



4. Health 52264 12645 284 65193






STATEMENT - 3.3



(3+4+5)1 2 3 4 5 6








9. Other Services 2187 4713 5 6905



Total 371931 82231 45333 499495




1 7 8 9 10* 11 12

1. 31858 76 9563 7936 49433 281504

1.1 31858 76 9563 7936 49433 281504

1.2 0 0 0 0 0 0

2. 0 0 0 0 0 5618

3. 0 0 171335 190495 361830 404833

3.1 0 0 904 13354 14258 19032

3.2 0 0 170431 177141 347572 385801

4. 0 0 19098 5434 24532 89725 4.1 0 0 949 19 968 7268

4.2 0 0 18149 5415 23564 82457

5. 0 50 24567 49950 74567 104656

6. 0 0 58091 3199 61290 76771

7. 0 0 98 595 693 8118






1 7 8 9 10* 11 12

8. 0 414348 32720 39013 486081 579791

8.1 0 0 0 2100 2100 22025

8.2 0 200956 31234 12918 245108 263347

8.3 0 705 1337 10475 12517 18516

8.4 0 196093 0 11575 207668 214233

8.6 0 16589 0 1 16590 51806

8.7 0 5 149 1944 2098 9864

9. 559898 2500 0 5777 568175 575080

9.1 0 2500 0 5777 8277 15182

9.2 559898 0 0 0 559898 559898

Total 591756 416974 315472 302399 1626601 2126096




|::

(Rs.LakhsSr. Economic Classification Total GrantsNo. Gross for Capital



Services




3. Education 6261 2286 0 8547 11241



4. Health 1307 1935 0 3242 69




6. Housing and Other 29135 2452 0 31587 27223Community Services




(Rs.LakhsSr. Economic Classification Gross Capital Formation Total GrantsNo. Gross for Capital









9. Other Services 4504 0 0 4504 0



Total 237171 17018 252 254441 50952





1.1 82 501 0 0 12952 34264 - 328720

1.2 0 0 0 0 0 0 - 0

2. 0 0 0 0 2 0 - 5620

3. 9146 0 0 102 29036 0 - 433869

3.1 0 0 0 0 69 0 - 19101

3.2 9146 0 0 102 28967 0 - 414768

4. 0 0 0 0 3311 0 - 93036

4.1 0 0 0 0 191 0 - 7459

4.2 0 0 0 0 3120 0 - 85577

5. 278 260 0 115 2996 0 - 107652

6. 28784 0 21 32530 120145 100 - 197016

7. 0 0 0 0 487 0 - 8605


Loans and Adv.




8.1 0 0 0 0 1686 0 - 23711

8.2 4136 11424 0 0 134910 664 - 398921

8.3 230 766 0 241 9890 5 - 28411

8.4 70328 33968 25 30176 141425 0 - 355658

8.6 0 2418 0 19148 88410 11 - 140227

8.7 334 313 0 5389 6354 57 - 16275

9. 108572 0 0 0 113076 105445 - 793601

9.1 108572 0 0 0 113076 0 - 128258

9.2 0 0 0 0 0 105445 - 665343

Total 221890 49650 46 87701 664680 140546 - 2931322


classification of budget

Documents

economic division

economic services

different purpose

purpose viewpoint

different economic categories

department of economic

state government budget

government of india