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
PREFACE
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.
September, 2005
.
R .B. Gavli.
Director
CONTENTS
Items
Page No.
Introduction
1-3
Important Findings
1. Economic Classification
2. Economic and Purpose Classification
3 - 12
Appendix I
Set of Accounts
13 - 25
Appendix-II
1. Economic Classification
(Statements 1.1 to 1.4)
2.
Purpose Classification
(Statement-2)
3.
Economic-cum-Purpose Classification
(Statements 3.1 to 3.3)
32 - 33
Abstract in Gujarati
58 - 61
26 - 31
34 - 57
APPENDIX - II
1.
ECONOMIC CLASSIFICATION
(STATEMENT 1.1 TO 1.4)
1.1
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
EXPENDITURE FOR 2003-04 (R.E.)
3.3
EXPENDITURE FOR 2004-05 (B.E)
An Economic and Purpose Classification of

the Gujarat State Budget, 2004-2005.
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:
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:
(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.
TABLE 1
Total expenditure by type of expenditure
Sr.
No.
1
2.3
Item
Final Outlays
(a) Government Consumption
Expenditure
(Item-1, Account-I)
(b) Gross Capital Formation
(Item-1, Account -III)
Transfer Payments to the rest of
The economy
(a) Current Transfer
(Item-2, Account-I)
(b) Capital Transfer
(Item-2, Account-III)
Financial Investment and Loans
To the rest of the economy (Net)
(Item-5, Account-IV)
Total Expenditure (1+2+3)
(Rs. Lakh)
2002-03
2003-04
2004-05
(Accounts)
(Revised)
(Budget)
620462
684930
753936
472039
475352
499495
148423
209578
254441
1632974
1838087
1899443
1477958
1636061
1626601
155016
202026
272842
83299
429293
119801
2336735
2952310
2773180
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
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 200203 (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
Sr.
No.
1
2
2.4.3
(Rs. Lakh)
Item
2002-03
2003-04
2004-05
(Accounts)
(Revised)
(Budget)
Direct Gross Capital Formation by
148423
209578
254441
the State Government (Table-1)
Financial Assistance for Capital
252004
622534
401464
Formation to the rest of the
economy (Table-4)
Gross Capital Formation out of the
400427
832112
655905
Budgetary resource of the State
Government (1+2)
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 200203 (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.
TABLE-3
Direct Net Capital Formation by State Government
Sr.
No
.
1
2
3
4
Item
2002-03
(Accounts)
Building and other construction

(Item 1.1a, Account-III)
Machinery and Equipments
(Item 1.2a, Account-III)
Net increase in Inventories
(Item 1.3, Account-III)
Net Capital Formation (1+2+3)
2003-04
(Revised)
(Rs. Lakh)
2004-05
(Budget)
133300
188373
235298
13188
16667
17018
442
338
252
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
Sr.
No.
1
2
3
4
Item
Grants for Capita Formation
(Item 2, Accounts- III)
Loans for Capital Formation
(Item-2, Accounts-IV)*
Investment (Item-1, Accounts-IV)
Total Financial Assistance for
Capital Formation
(Rs. Lakh)
2002-03
2003-04
2004-05
(Accounts) (Revised) (Budget)
155016
202026
272842
31109
220346
78972
65879
252004
200162
622534
49650
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).
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
Sr.
No
.
1
2.8
Item
Gross Savings
(a) Savings of Government
Administration
(Item-4, Account-I)
(b) Provision for Depreciation
(Item-6, Account-II)
Less
Expenditure on renewals
And replacements
(Item-1.1b &1.2b, Account-III)
Net Savings by the State
Government ( 1-2)
2002-03
(Accounts)
(Rs. Lakh)
2004-05
(Budget)
2003-04
(Revised)
(-)233333
(-)233384
(-)172989
(-)173065
51
(-)119933
(-)119993
76
60
1493
4200
1873
(-)234826
(-)177189
(-)121806
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
Sr.
No
Item
.
1
Net Capital Formation by the
State Government (Table-3)
2
Net Savings by the State
Government (Table-5)
3
Income deficit of the State
Government (1-2)
2002-03
(Accounts)
2003-04
(Revised)
(Rs. Lahh)
2004-05
(Budget)
146930
205378
252568
(-)234826
(-)177189
(-)121806
(-)381756
(-)382567
(-)374374
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..
Sr.
No.
1
2
3
2.9.2
TABLE-7
Deficit denoting the total requirement of finance for the State Government
(Rs. Lakh)
Item
2002-03
2003-04
2004-05
(Accounts) Revised) (Budget)
Deficit in all transactions in Commodities
508033
561566
620604
And services and transfers (Item-6, Account-III)
Net increase in financial assets
83299
429293
119801
(Item-5, Account-IV)
Deficit denoting total requirement of finance
591332
990859
740405
(1+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
Sr.
No.
1
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
1.10
2
2.1
3
Item
Net borrowings (Account-V)
Permanent debt (Net)
Loans from central Govt. (Net)
Other Loans (Net)
Inter-State Settlement (Net)
Unfunded debt (Net)
Cash balance investment accounts (Net)
Other debt, deposits (Net)
Contingency fund (Net)
Floating debt (Net) (Account V)
Tax free bond & National small Sav. Sec.
Deficit financing
Withdrawals from cash balances (Account-VI)
Total (1+2)
2002-03
2003-04
(Accounts) (Revised)
601945
948689
248000
482004
(-) 119144
(-) 221037
(-)5652
5474
25072
32745
(-)34683
7000
(-)21474
42503
(-)501
(-) 55481
565808
600000
(-)10613
42170
(-)10613
42170
591332
990859
(Rs. Lakh)
2004-05
(Budget)
733711
30914
161975
29851
27873
483098
6694
6694
740405
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
Sr.
No
.
1
Item
2002-03
(Accounts)
2003-04
(Revised)
(Rs. Lakh)
2004-05
(Budget)
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)
Net output of Departmental
Enterprises
) (a) Compensation of employees
(Account-II, Item 1)
364094
371766
390563
348077
355474
371931
16017
16292
18632
183148
213776
222772
34484
32127
33289
(b) Wages & Salaries as 41.1 % of

the expenditure on repairs and
maintenance
(Account-II, Item 3)
3244
3117
3232
160234
191532
199700
(-)14814
55400
(-)13000
79147
(-)13444
97477
602646
664689
710817
(c) Interest (Account-II, Item 4)

)
3
(d) Profit (Account-II, Item 7)

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)
Total (1 to 3)
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
10
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
Sr.
No.
1
2
Item
General Government Services
Education Services
Economic Services
4
5
Other Services
Total
(Rs. Lakh)
2002-03
2003-04
2004-05
(Budget)
486806
691601
328720
417424
427551
433869
791308
1238698
963203
937698
2633236
1120488
3478338
1205530
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
Sr.
No.
1
2
3
4
5
Item
Education Services
Economic Services
Other Services
Total
2002-03
2003-04
214498
208912
40774
41597
91005
88824
125762
136019
472039
475352
11
(Rs. Lakh)
2004-05
(Budget)
232071
43003
93710
130711
499495
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
Sr.
No.
1
1.1
1.2
2
2.1
2.2
(Rs. Lakh)
Item
2002-03
2003-04
2004-05
(Accounts)
(Revised) (Budget)
Direct Gross Capital Formation
148423
209578
254441
by the State Government
Direct Gross Fixed Capital
147981
209240
254189
Formation by State Government
(a)General Government Services
11341
13140
12367
(b)Education Services
2621
4517
8547
(c)Economic Services
105244
139338
191263
(d)Other Services
28775
52245
42012
Change in Inventories of State
442
338
252
Government
Financial Assistance to*
186125
422372
351814
Local Bodies
37494
49140
50993
5532
7580
11241
8271
11527
12288
(d)Other Services
23691
30033
27464
Others
148631
373232
300821
25
55
82
4150
7295
9238
62454
245953
124487
(d)Other Services
82002
119929
167014
3
4
Investment
65879
200162
Total Provision for Capital
400427
832112
Formation
* 90% of Loans and Advances assumed as Capital Formation.
3.4.1
49650
655905
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.
12
APPE NDIXI
SET OF ACCOUNTS
13
Sr.
No.
1
1.
Account -I :Transactions in Commodities and services and Transfers:

Current Account of Government Administration.
(Rs. Lakh)
Expenditure
2002-03
2003-04
2004-05
(Accounts)
(Revised)
(Budget)
2
3
4
5
472039
475352
499495
1.1
Compensation of Employees
(a) Wages and Salaries
(b) Pensions
Deduct : pension recoveries
Deduct: Pension account-ii
348077
206058
158833
2594
14220
355474
216565
154047
2450
12688
371931
225356
162160
2340
13245
1.2
Commodities and Services
84990
80239
82231
1.3
Repairs and Maintenance
38972
39639
45333
2.
Transfer Payments
1477958
1636061
1626601
2.1
Interest on loans and

other obligations
(a) Interest on loans from
Government of India
(b) Interest on other Loans
and obligations
Less : Interest Receipts
494874
563172
591756
226996
217118
171504
267880
346554
420352
500
100
2.2
Grants to
(a) Local bodies
(b) Educational Institutions
(c) Others
571293
290307
29328
251658
606439
296440
31587
278412
598224
315472
32279
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
2004-05
No.
(Accounts)
(Revised)
(Budget)
1
2
3
4
5
6.
Tax Revenue
1083430
1316767
1407207
6.1
6.2
Direct Taxes
(a) State share of Central Taxes
(including Income Tax)
(b) State Taxes
(i) Land Revenue
83041
58698
97439
69650
125055
97650
24343
5809
27789
5970
27405
6606
(ii) Others
18534
21819
20799
1000389
1219328
1282152
76787
115399
122399
923602
4711
80811
625213
4009
138384
1103929
4740
93570
730000
7500
164053
1159753
5111
91490
790200
6000
164605
64988
5486
80066
24000
82500
19847
Indirect Taxes
(a) State Share of Central Taxes
(including Central Excise Duty)
(b) State Taxes
(i) Excise Duty
(ii) Taxes on vehicles
(iii) Sales Tax
(iv) Entertainment tax
(v) Electricity duty
(vi) Stamp Duty and Registration
(vii) Other Indirect Taxes
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
Transfer from households
86362
115038
81542
Revenue grants, contribution

and recoveries
299348
165986
196308
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
2004-05
No.
(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
6.
Provisions for Depreciation
51
76
60
7.
Profit or Loss of Departmental

Enterprises
-14814
-13000
-13444
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
2004-05
No.
(Accounts)
(Revised)
(Budget)
1
2
3
4
5
9.
Gross Revenue of Departmental

Enterprises
29971
37658
32768
Irrigation (Commercial)
27203
33890
28450
Forest
2714
3263
3618
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
APPENDIX -II
1
(STATEMENT 1.1 TO 1.4)
1.1
1.2
RECONCILIATION : CURRENT ACCOUNT : REVENUE RECEIPT
1.3
RECONCILIATION : CURRENT ACCOUNT : REVENUE EXPENDITURE
1.4
RECONCILIATION : CAPITAL ACCOUNT : EXPENDITURE
PURPOSE CLASSIFICATION
(STATEMENT - 2)
ECONOMIC-CUM-PURPOSE CLASSIFICATION
(STATEMENT - 3.1 TO 3.3)
3.1
EXPENDITURE FOR 2002-2003 (ACCOUNTS)
3.2
EXPENDITURE FOR 2003-2004 (R.E.)
3.3
EXPENDITURE FOR 2004-2005 (B.E.)
26
STATEMENT - 1.1
Economic Classification
Sr. Economic Category
No.
1
2
A
Total Current Expenditure
2002-03
Account
3
1949997
2003-04
Revised
4
2111413
(Rs.Lakh)
2004-05
Budget
5
2126096
1.
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
Grand Total (A + B)
2633236
3478338
2931322
33
STATEMENT - 1.1 (Concld.)

(Percentage)
No.
1
2
2002-03
Account
3
2003-04
Revised
4
2004-05
Budget
5
Total Current Expenditure
74.05
60.70
72.53
1.
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.
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
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
Grand Total (A + B)
100.00
100.00
100.00
1.42
33
1.38
1.74
STATEMENT - 1.2
Reconciliation : Current Account : Revenue Receipt
Sr.
No.
1
Economic Category
2
2002-03
Account
3
2003-04
Revised
4
(Rs. lakh)
2004-05
Budget
5
1.
Revenue shown in
Financial Statement
1787533
2014583
2081367
2.
Less:
216042
245731
258246
i)
Interest on Cash Balance

Investment Account
500
100
ii)
Interest receipts from

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

(i.e. of Dept. Enterprises)
189907
220154
229192
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
iv)
Rounding error
4.
Total Adjustments
5.
Current Revenue of Government

Administration as shown in Account-I
159936
-
33
182496
-
196426
-
-70920
-76235
-75264
1716613
1938348
2006103
STATEMENT - 1.3
Reconciliation : Current Account : Revenue Expenditure
No.
1
2
2002-03
Account
3
2003-04
Revised
4
(Rs. lakh)
2004-05
Budget
5
1.
Revenue Expenditure shown

in Financial Statement
2144013
2360743
2378633
2.
Less:
353955
431832
448959
i)
Appropriation for redumption

or avoidance of Debt
ii)
Interest on cash balance
iii)
500
100
Expenditure of Capital Nature

under Current Account
119306
174678
153206
iv)
Current Expenditure of
Depett. Enterprises (A/c.II)
204711
233154
242636
v)
Transfer to Funds (Net A/c.I)
27342
21050
50677
vi)
vii)
Inter Account and Interother misc. adjustments

Pension Recoveries
3.
Add :
I)
Expenditure of Revenue
ii)
Recoveries treated as receipt
iii)
Imputed Values
159936
182496
196426
iv)
Rounding error
-4
4.
Total Adjustments
-194016
-249330
-252537
5.
Current Expenditure of
Government Administration
as shown in Account-I
1949997
2111413
2126096
33
2594
2450
2340
159939
182502
196422
STATEMENT - 1.4
Reconciliation : Capital Account : Expenditure
(Rs. lakh)
Sr.
No.
1
Economic Category
2001-02
Account
3
2002-03
Revised
4
2003-04
Budget
5
1.
Capital Expenditure not met from

Revenue as shown in Financial
Statement
Less :
234130
414460
388899
49997
177534
14822
i)
Financial Investments
transfer to Account-IV
65879
200162
49650
ii)
Expenditure of Current Nature

under Capital Account
iii)
Transfer of Funds
iv)
Inter Account and Inter

Departmental Transfers and
other Misc. adjustments
3.
Add :
119306
174678
153206
i)
Expenditure of Capital Nature

under Current Account
119306
174678
153206
ii)
Recoveries of Expenditure
treated as revenue
iii)
Transfer from funds
iv)
Rounding error
4.
5.
2.
-15882
-22628
-34828
Total Adjustments
69309
-2856
138384
Capital Expenditure of
Government Administration
as shown in Account-III
303439
411604
527283
33
STATEMENT - 2
(Rs. lakh)
Sr. Purpose Classification
No.
1
2
1.
2002-03
Account
3
486806
2003-04
Revised
4
691601
2004-05
Budget
5
328720
486806
691601
328720
1.2
General Administration,
Public Order & Safety
General Research
2.
Civil Defence
5963
6024
5620
3.
Education
417424
427551
433869
3.1
Administration, Regulation
and Research
16717
18163
19101
3.2
Schools,Universities,Institutions
400707
409388
414768
4.
Health
86827
89486
93036
4.1
and Research
Hospitals, Clinics & Individual
Health Services
6829
6599
7459
79998
82887
85577
1.1
4.2
5.
Social Security & Welfare Services
94213
105596
107652
6.
Housing & Other Community Services
129467
183708
197016
7.
Cultural Recreational and Religious

Services
7986
9920
8605
8.
Economic Services
791308
1238698
963203
8.1
8.2
General Adm. Regulation & Research

Agriculture, Forestry,Fishing and Hunting
22848
316303
22887
482479
23711
398921
8.3
Mining, Manufacturing and Construction
27397
26300
28411
8.4
8.6
8.7
Electricity, Gas, Stream & Water supply

Transport and Communications
Other Economic Services
300339
113453
10968
546719
141612
18701
355658
140227
16275
9.
Other Services
613242
725754
793601
9.1
9.2
Relief on Calamities
Other Misc. Services & Public debt
87058
526184
107946
617808
128258
665343
Total
2633236
3478338
2931322
33
STATEMENT - 2 (concld.)
Sr.
No.
1
2
2002-03
Account
3
2003-04
Revised
4
(Percentage)
2004-05
Budget
5
1.
18.49
19.88
11.21
1.1
18.49
19.88
11.21
1.2
General Administration,
General Research
0.00
0.00
0.00
2.
Civil Defence
0.23
0.17
0.19
3.
3.1
Education
and Research
Schools,Universities,Institutions
15.85
0.63
12.29
0.52
14.80
0.65
15.22
11.77
14.15
Health
and Research
Hospitals, Clinics & Individual
Health Services
Social Security & Welfare Service
Housing & Other Community Service
3.30
0.26
2.57
0.19
3.17
0.25
3.04
2.38
2.92
3.58
4.92
3.04
5.28
3.67
6.72
3.2
4.
4.1
4.2
5.
6.
7.
0.30
0.29
0.29
8.
Cultural Recreational and Religious

Services
Economic Services
30.05
35.61
32.86
8.1
8.2
General Adm. Regulation & Research

Agriculture, Forestry, Fishing and Hunting
0.87
12.01
0.66
13.87
0.81
13.61
8.3
Mining, Manufacturing and Construction
1.04
0.76
0.97
8.4
8.6
8.7
9.
9.1
9.2
Electricity, Gas, Stream & Water supply

Transport and Communications
Other Economic Services
Other Services
Relief on Calamities
Other Misc. Services & Public debt
Total
11.41
4.31
0.42
23.29
3.31
19.98
100.00
15.72
4.07
0.54
20.86
3.10
17.76
100.00
12.13
4.78
0.56
27.07
4.38
22.70
100.00
33
Sr.
No.
STATEMENT - 3.1
Economic-cum-Purpose Classification of Expenditure for
2002-03 (Accounts)
(Rs.Lakhs)
Salaries Goods Repairs
Total
and
and
and Consumption
Wages services Mainte- expenditure
(3+4+5)
2
3
4
5
6
1.
General Government
Services
1.1 General Administration,
173740
33846
6912
214498
173740
33846
6912
214498
4787
1137
5929
36746
3986
42
40774
4127
400
4528
3.2 Schools, Universities,

Institutions including
Subsidiary Services
32619
3586
41
36246
4.
49607
10670
99
60376
4.1 Administration, Regulation

and Research
4863
555
5419
4.2 Hospitals, Clinics and

Individual Health Services
44744
10115
98
54957
5.
Social Security &

Welfare Services
12483
7264
22
19769
6.
Housing and Other

Community Services
7630
594
4281
12505
7.
Cultural, Recreational
and Religious Services
4300
2460
61
6821
1.2 General Research

2.
Civil Defence
3.
Education

and Research
Health
38
STATEMENT - 3.1 (Contd.)
Sr.
No.
1
8.
2
Economic Services
(Rs.Lakhs)
Total
and
and
and Consumption
(3+4+5)
3
4
5
6
56337
7118
27550
91005

Regulation and Research
17239
1895
19134
8.2 Agriculture, Forestry,

Fishing and Hunting
16799
2142
663
19604
8.3 Mining, Manufacturing

and Construction
2769
722
28
3519
8.4 Electricity, Gas, Steam

and Water supply
4164
662
2966
7792
8.6 Transport & Communication
8819
631
23843
33293
8.7 Other Economic Services
6547
1066
50
7663
9.
Other Services
2447
17915
20362
9.1 Relief on Calamities
2447
17915
20362
348077
84990
38972
472039
9.2 Other Miscellaneous

Services & Public Debt
Total
|::
39
STATEMENT - 3.1 (contd...)

(Rs.Lakhs)
Transfer Payments
Total
Total
Subsidies Grants Other
Transfer Current
to
Current
Payments ExpendiLocal Transfer (7 to 10)
ture
bodies Payments
(6 +11)
Sr.
No. Interest
10*
11
12
1.
34270
14
10435
2691
47410
261908
1.1
34270
14
10435
2691
47410
261908
1.2
2.
5929
3.
0 180585
183758
364343
405117
3.1
767
11390
12157
16685
3.2
0 179818
172368
352186
388432
4.
19480
4713
24193
84569
4.1
1316
12
1328
6747
4.2
18164
4701
22865
77822
5.
75
19420
53511
73006
92775
6.
44107
2056
46163
58668
7.
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.
38

(Rs.Lakhs)
Transfer Payments
Total
Total
Transfer Current
to
Current
ture
bodies Payments
(6 +11)
Sr.
No. Interest
10*
11
12
8.
396639
16218
42734
455591
8.1
2431
2431
21565
8.2
164403
14784
9271
188458
208062
8.3
627
1286
16736
18649
22168
8.4
217296
12334
229630
237422
8.6
14300
201
14501
47794
8.7
13
148
1761
1922
9585
460604
1481
4284
466369
486731
9.1
1481
4284
5765
26127
9.2
460604
460604
460604
Total
494874
398209 290307
294568
1477958
1949997
9.

39
546596 546596

(Rs.Lakhs)
Sr. Economic Classification
No.
1
1.
General Government
Services

Building
& other
constr.
13
Machinery Net
and
increase
equipmentsin Stocks
14
15
Total
Gross
Capital
Formation
(13to15)
16
Grants
for Capital
Formation
to Localbodies
17
3854
7487
131
11472
3854
7487
131
11472
2.
Civil Defence
34
34
3.
Education
2263
358
2621
5532
32
32

Subsidiary Services
2263
326
2589
5532
4.
1334
805
2139
119

and Research
82
82

1334
723
2057
119
320
128
448
141
18927
144
-19
19052
23312
105
177
282


and Research
Health
5.
Social Security &

Welfare Services
6.
Housing and Other

Community Services
7.
40
STATEMENT - 3.1 (concld..)

(Rs.Lakhs)
No.
1
8.
Economic Services

Building
& other
constr.
13
Machinery Net
and
increase
equipmentsin Stocks
14
15
Total
Gross
Capital
Formation
(13to15)
16
Grants
for Capital
Formation
to Localbodies
17
101189
4055
330
105574
8251
218
1065
1283
39082
2867
105
42054
2134

and Construction
50
133
183
2815
8.4 Electricity Gas, Steam

and Water supply
2275
35
2310
1422
59513
-171
221
59563
1880
51
126
181
Other Services
6801
6801
6801
6801
134793
13188
442
148423
37355
8.1 General Administration

Regulation & Research
Fishing & Hunting

9.
9.2 Other Miscellaneous services

& public debt
Total
41

(Rs.Lakhs)
Sr.
No.
Other
Capital
Transfer
Investments in
Shares
18
Loans and Adv.
Total
Capital
Expenditure
(16to21)
22
to
to
Local Domestic
bodies Sectors
20
21
19
Repayment
of
Public
Debt
23
Other
Misc.
Expenditure
Grand
Total
(12+
22+23)
24
25
1.
25
471
11968
212930
486806
1.1
25
471
11968
212930
486806
1.2
2.
34
5963
3.
4113
41
12307
417424
3.1
32
16717
3.2
4113
41
12275
400707
4.
2258
86827
4.1
82
6829
4.2
2176
79998
5.
213
131
505
1438
94213
6.
18153
132
10058
70707
92
129467
7.
282
7986
40
STATEMENT - 3.1 (concld...)

(Rs.Lakhs)
Sr.
No.
Other
Capital
Transfer
Investments in
Shares
Loans and Adv.

to
Local
bodies
20
Total
Capital
Expenditure
(16to21)
22
to
Domestic
Sectors
21
Repayment
of
Public
Debt
23
Other
Misc.
Expenditure
Grand
Total
(12+
22+23)
24
25
18
19
8.
41027
65277
22
23808
243959
753
8.1
1283
22848
8.2
3081
59518
783
107570
671
316303
8.3
1097
1026
101
5222
27397
8.4
36706
1845
22
20606
62911
300339
8.6
3056
1147
65646
13
113453
8.7
143
-168
1171
1327
56
10968
9.
54130
60931
65580
613242
9.1
54130
60931
87058
9.2
65580
526184
Total
117661
65879
154
34412
403884
279355
2633236
41
791308
Sr.
No.
STATEMENT - 3.2
2003-04 ( R. E )
(Rs.Lakhs)
Total
and
and
and Consumption
(3+4+5)
2
3
4
5
6
1.
General Government
Services
177007
27415
4490
208912
177007
27415
4490
208912
3417
2603
6022
37314
4207
76
41597
4420
467
4888

Subsidiary Services
32894
3740
75
36709
4.
49766
11618
181
61565

and Research
4668
725
5394

45098
10893
180
56171
5.
Social Security &

Welfare Services
17983
12808
55
30846
6.
Housing and Other

Community Services
9958
1189
4600
15747
7.
4924
3680
166
8770

2.
Civil Defence
3.
Education

and Research
Health
Sr.
No.
1
8.
2
Economic Services
(Rs.Lakhs)
Total
and
and
and Consumption
(3+4+5)
3
4
5
6
51892
6863
30069
88824

17529
1693
19222

Fishing and Hunting
16166
1433
1072
18671

and Construction
4346
1254
45
5645

and Water supply
3448
531
2500
6479
3931
264
26393
30588
6472
1688
59
8219
9.
Other Services
3213
9856
13069
3213
9856
13069
355474
80239
39639
475352

Total

(Rs.Lakhs)
Transfer Payments
Total
Total
Subsidies Grants
Other
Transfer Current
to
Current Payments ExpendiLocal Transfer (7 to 10)
ture
bodies Payments
(6 +11)
Sr.
No. Interest
10*
11
12
1.
35234
14
9496
4632
49376
258288
1.1
35234
14
9496
4632
49376
258288
1.2
2.
6022
3.
0 168610
197942
366552
408149
3.1
910
12188
13098
17986
3.2
0 167700
185754
353454
390163
4.
19757
5337
25094
86659
4.1
1075
19
1094
6488
4.2
18682
5318
24000
80171
5.
75
24649
47354
72078
102924
6.
49893
2677
52570
68317
7.
114
681
795
9565


(Rs.Lakhs)
Transfer Payments
Total
Total
Transfer Current
to
Current
ture
bodies Payments
(6 +11)
Sr.
No. Interest
10*
11
12
8.
442607
23921
63604
530132
618956
8.1
2305
2305
21527
8.2
186723
22816
11970
221509
240180
8.3
513
1002
10655
12170
17815
8.4
237352
36687
274039
280518
8.6
18000
20
18020
48608
8.7
19
103
1967
2089
10308
527938
3736
7790
539464
552533
9.1
3736
7790
11526
24595
9.2
527938
527938
527938
Total
563172
446432 296440
330017
1636061
2111413
9.

|::
(Rs.Lakhs)
No.
1
1.
General Government
Services
Total
Gross
Machinery Net
Capital
and
increase Formation
equipmentsin Stocks (13 to 15)
14
15
16
Building
& other
constr.
13
Grants
for Capital
Formation
to Localbodies
17
5122
8018
13141
5122
8018
13141
2.
Civil Defence
3.
Education
2582
1935
4517
7580
152
152
2582
1783
4365
7580
979
1679
2658
169

and Research
111
111

979
1568
2547
169
1648
186
1834
190
34698
483
35181
28501
70
285
355


and Research
Subsidiary Services
4.
Health
5.
Social Security &

Welfare Services
6.
Housing and Other

Community Services
7.

(Rs.Lakhs)
No.
1
8.
Economic Services
Total
Gross
Machinery Net
Capital
and
increase Formation
equipmentsin Stocks (13to15)
14
15
16
Building
& other
constr.
13
Grants
for Capital
Formation
to Localbodies
17
135260
4078
337
139675
11505
200
1160
1360
59168
3007
201
62376
2400

and Construction
197
197
6525

and Water supply
3377
70
3447
1695
72487
-493
71994
885
28
137
136
301
Other Services
12214
12215
12214
12215
192573
16667
338
209578
47945

Fishing & Hunting

9.

& public debt
Total

(Rs.Lakhs)
Sr.
No.
Other
Capital
Transfer
Investments in
Shares
18
Loans and Adv.
Total
Capital
Expenditure
(16to21)
22
to
to
Local Domestic
bodies Sectors
20
21
19
Repayment
of
Public
Debt
23
Other
Misc.
Expenditure
24
Grand
Total
(12+
22+23)
25
1.
55
500
13696
419617
691601
1.1
55
500
13696
419617
691601
1.2
2.
6024
3.
7203
102
19402
427551
3.1
25
177
18163
3.2
7178
102
19225
409388
4.
2827
89486
4.1
111
6599
4.2
2716
82887
5.
254
260
134
2672
105596
6.
31462
1303
18841
115288
103
183708
7.
355
9920

(Rs.Lakhs)
Sr.
No.
Other
InvestCapital ments in
Transfer Shares
Loans and Adv.

to
Local
bodies
20
19
Total
Capital
Expenditure
(16to21)
22
to
Domestic
Sectors
21
Repayment
of
Public
Debt
23
Other
Misc.
Expenditure
24
Grand
Total
(12+
22+23)
18
8.
43971
199402
25
224424
619002
740
8.1
1360
22887
8.2
4430
172351
84
241641
658
482479
8.3
428
878
450
8478
26300
8.4
38822
23611
25
198595
266195
546719
8.6
2481
17632
92992
12
141612
8.7
291
81
7663
8336
57
18701
9.
71136
83351
89870
725754
9.1
71136
83351
107946
9.2
89870
617808
Total
154081
200162
1328
243501
856595
510330
3478338
25
1238698
Sr.
No.
STATEMENT - 3.3
2004-05 ( B. E )
(Rs.Lakhs)
Total
and
and
and
Consumption
(3+4+5)
2
3
4
5
6
1.
General Government
Services
191778
34694
5599
232071
191778
34694
5599
232071
3032
2584
5618
37749
5161
93
43003
4322
425
27
4774

Subsidiary Services
33427
4736
66
38229
4.
52264
12645
284
65193

and Research
4671
1628
6300

47593
11017
283
58893
5.
Social Security &

Welfare Services
17576
12462
51
30089
6.
Housing and Other

Community Services
9325
941
5215
15481
7.
4822
2424
179
7425

2.
Civil Defence
3.
Education

and Research
Health
Sr.
No.
1
8.
2
Economic Services
(Rs.Lakhs)
Total
and
and
and
Consumption
(3+4+5)
3
4
5
6
53198
6607
33905
93710

18210
1715
19925

Fishing and Hunting
15746
1402
1091
18239

and Construction
4435
1528
36
5999

and Water supply
3472
593
2500
6565
4688
320
30208
35216
6647
1049
70
7766
9.
Other Services
2187
4713
6905
2187
4713
6905
371931
82231
45333
499495

Total
Sr.
No.
Transfer Payments
Interest Subsidies Grants Other
to
Current
Local Transfer
bodies Payments
8
10*
Total
Transfer
Payments
(7 to 10)
(Rs.Lakhs)
Total
Current
Expenditure
(6 +11)
11
12
1.
31858
76
9563
7936
49433
281504
1.1
31858
76
9563
7936
49433
281504
1.2
2.
5618
3.
0 171335
190495
361830
404833
3.1
904
13354
14258
19032
3.2
0 170431
177141
347572
385801
4.
19098
5434
24532
89725
4.1
949
19
968
7268
4.2
18149
5415
23564
82457
5.
50
24567
49950
74567
104656
6.
58091
3199
61290
76771
7.
98
595
693
8118


Sr.
No.
Transfer Payments
to
Current
Local Transfer
bodies Payments
Interest
10*
Total
Transfer
Payments
(7 to 10)
(Rs.Lakhs)
Total
Current
Expenditure
(6 +11)
11
12
8.
414348
32720
39013
486081
579791
8.1
2100
2100
22025
8.2
200956
31234
12918
245108
263347
8.3
705
1337
10475
12517
18516
8.4
196093
11575
207668
214233
8.6
16589
16590
51806
8.7
149
1944
2098
9864
559898
2500
5777
568175
575080
9.1
2500
5777
8277
15182
9.2
559898
559898
559898
Total
591756
416974 315472
302399
1626601
2126096
9.

|::
(Rs.Lakhs
No.
1
1.
General Government
Services
Total
Gross
Machinery Net
Capital
and
increase Formation
equipmentsin Stocks (13to15)
14
15
16
Building
& other
constr.
13
Grants
for Capital
Formation
to Localbodies
17
6999
5368
12369
6999
5368
12369
2.
Civil Defence
3.
Education
6261
2286
8547
11241
69
69

Subsidiary Services
6261
2217
8478
11241
4.
1307
1935
3242
69

and Research
191
191

1307
1744
3051
69
5.
Social Security &

Welfare Services
1859
331
2190
153
6.
Housing and Other

Community Services
29135
2452
31587
27223
7.
258
229
487


and Research
Health

(Rs.Lakhs
No.
1
8.
Economic Services

Building
& other
constr.
13
Machinery Net
and
increase
equipmentsin Stocks
14
15
Total
Gross
Capital
Formation
(13to15)
16
Grants
for Capital
Formation
to Localbodies
17
186848
4415
250
191513
12266
835
851
1686
114055
3516
230
117801
1549

and Construction
135
135
8518

and Water supply
5682
101
5783
1145
66196
-406
65790
1054
80
218
20
318
Other Services
4504
4504
4504
4504
237171
17018
252
254441
50952

Fishing & Hunting

9.

& public debt
Total

(Rs.Lakhs)
Sr.
No.
Other
Capital
Transfer
Investments in
Shares
18
Loans and Adv.
Total
Capital
Expenditure
(16to21)
22
to
to
Local Domestic
bodies Sectors
20
21
19
Repayment
of
Public
Debt
23
Other
Misc.
Expenditure
24
Grand
Total
(12+
22+23)
25
1.
82
501
12952
34264
328720
1.1
82
501
12952
34264
328720
1.2
2.
5620
3.
9146
102
29036
433869
3.1
69
19101
3.2
9146
102
28967
414768
4.
3311
93036
4.1
191
7459
4.2
3120
85577
5.
278
260
115
2996
107652
6.
28784
21
32530
120145
100
197016
7.
487
8605

(Rs.Lakhs)
Sr.
No.
Other
Capital
Transfer
Investments in
Shares
Loans and Adv.

to
Local
bodies
20
Total
Capital
Expenditure
(16to21)
22
to
Domestic
Sectors
21
Repayment
of
Public
Debt
23
Other
Misc.
Expenditure
24
Grand
Total
(12+
22+23)
18
19
8.
75028
48889
25
54954
382675
737
8.1
1686
23711
8.2
4136
11424
134910
664
398921
8.3
230
766
241
9890
28411
8.4
70328
33968
25
30176
141425
355658
8.6
2418
19148
88410
11
140227
8.7
334
313
5389
6354
57
16275
9.
108572
113076
105445
793601
9.1
108572
113076
128258
9.2
105445
665343
Total
221890
49650
46
87701
664680
140546
2931322
25
963203

Classification of Budget

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AN ECONOMIC AND PURPOSE

DIRECTORATE OF ECONOMICS AND STATISTICS

RECONCILIATION : CURRENT ACCOUNT : REVENUE

RECONCILIATION : CURRENT ACCOUNT : EXPENDITURE

RECONCILIATION : CAPITAL ACCOUNT : EXPENDITURE

ECONOMIC -CUM-PURPOSE CLASSIFICATION

An Economic and Purpose Classification of

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

Transactions in Commodities and Services and Transfers: Current Account of

Transactions in Commodities and Services and Transfers: Current Account of

Transactions in Commodities and Services and Transfers: Capital Account of

Account-IV Changes in Financial Assests:

Changes in Financial Liabilities:

and Departmental Enterprises.

General Government Services,

Social Security and Welfare Services,

Housing and Community Services,

Cultural, Recreational & Religious Services,

Economic Services and

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

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

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

Gross Capital Formation:

Net Capital Formation:

Building and other construction

Financial Assistance for Capital Formation:

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

formation over the net savings is shown in Table below.

Contribution to Income Generation:

(b) Wages & Salaries as 41.1 % of

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

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

ECONOMIC AND PURPOSE CLASSIFICATION:

percent of the total expenditure on

3.3 Consumption Expenditure:

3.4 Capital Formation out of the Budgetary Resources:

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

Account -I :Transactions in Commodities and services and Transfers:

Commodities and Services

Repairs and Maintenance

Interest on loans and

Scholarship and Stipends

Other Current Transfers

Savings on Current Account

Account -I : Transactions in commodities and Services and Transfers :

Income from property & enterprises

Profit transfered from Account-II

Other Income from property

Transfer from households

Revenue grants, contribution

Account -II: Transactions in commodities and Services and Transfers :

(a) Wages and Salaries

Commodities and Services

Repairs and maintenance

Provisions for Depreciation

Profit or Loss of Departmental

Account - II : Transactions in commodities and Services and Transfers :

Gross Revenue of Departmental

RECONCILIATION : CURRENT ACCOUNT : REVENUE RECEIPT

RECONCILIATION : CURRENT ACCOUNT : REVENUE EXPENDITURE

RECONCILIATION : CAPITAL ACCOUNT : EXPENDITURE

Transfer to Local Bodies

Scholarship & Stipends