GOVERNMENT OF NCT OF DELHI
ANALYSIS OF THE
BUDGETARY TRANSACTIONS OF
STATE GOVERNMENT
2011-
2011-12
DIRECTORATE OF ECONOMICS & STATISTICS
VIKAS BHAWAN-II, IIIRD FLOOR ‘B’ WING,
UPPER BELA ROAD, NEAR METCALF HOUSE,
DELHI- 110054.
GOVERNMENT OF NCT OF DELHI
ANALYSIS OF THE
BUDGETARY TRANSACTIONS OF
STATE GOVERNMENT
2011-12
DIRECTORATE OF ECONOMICS & STATISTICS
VIKAS BHAWAN-II, IIIRD FLOOR ‘B’ WING,
UPPER BELA ROAD, NEAR METCALF HOUSE,
DELHI- 110054.
Tel :23812841, Fax : 23812851, Email : dires@[Link]
Visit our website:[Link]
PREFACE
The Present report on Analysis of Budget of Govt. of National Capital Territory
of Delhi is brought out by the Directorate of Economics and Statistics, Delhi as per
the methodology (revised) adopted by the National Accounts Division, Central
Statistics Office, Ministry of Statistics & Programme Implementation, Govt. of India.
In this report, the actual expenditure for the year 2009-10, revised estimates
of expenditure for 2010-11 and budget provisions for 2011-12 of Govt. of National
Capital Territory of Delhi have been reclassified according to economic as well as
purpose categories so as to cull out the extent of capital formation, savings of the
government thereof and its overall contribution to the State Domestic Product.
The ‘Economic Classification’ of the budget reveals the economic magnitude
such as current expenditure, capital expenditure, transfer payments, type of loans
etc., but does not reveal the ultimate object or purpose of the expenditure. Thus,
besides economic classification, the expenditure of the State Government needs to
be classified by the purpose categories viz., Education, Health, Housing, Water
Supply, Sanitation, Welfare and General Services etc. In the present exercise of
Economic-Cum-Purpose Classification of Government Budget Transactions, an
effort has been made to know the Government activities and how expenditure is
distributed among economic categories and estimating Gross State Domestic
Product and its related Economic Aggregates contributed from the Government
Sector.
The strenuous efforts put in by the officers / officials of the State Accounts
Division of the Directorate of Economics & Statistics, Delhi in analyzing the budget
documents, computer applications while processing the data on the software
specially devised by the CSO for Budget analysis and publishing the report, are
highly appreciated.
I hope, this report will be of immense help to the Policy makers, Planners and
Research Scholars interested in the study of budgetary transactions of the Govt. of
N.C.T. of Delhi. It is our constant endeavor to improve the utility of the publication.
Constructive comments and suggestions, if any, for improving the future
publications are welcome.
Delhi Dr. B.K. Sharma
July, 2011 Director
TEAM OF OFFICIALS ASSOCIATED
WITH THE PREPARATION OF THE REPORT
1. SH. N. T. KRISHNA : DEPUTY DIRECTOR
2 SH. SHAN-E-ALAM : ASSISTANT DIRECTOR
3. SMT. SHARDA TIWARI : STATISTICAL OFFICER
4. MRS. ANUPAMA : STATISTICAL OFFICER
5. SH. SANGEET MATHUR : STATISTICAL ASSISTANT
6. SH. ASHISH VERMA : STATISTICAL ASSISTANT
7. Ms. KAVITA : STATISTICAL ASSISTANT
8. SH. GAURAV VARSHNEY : STATISTICAL ASSISTANT
9. SH. JASWANT SINGH : JR. GESTETNOR OPERATOR
CONTENTS
PAGE NO.
EXECUTIVE SUMMARY i-iv
CHAPTER: 1 INTRODUCTION 1-2
CHAPTER: 2 CONCEPTUAL FRAMEWORK 3-8
CHAPTER: 3 BUDGET ANALYSIS 9-23
CHAPTER: 4 PURPOSE –WISE EXPENDITURE OF DELHI
GOVERNMENT (ADMINISTRATIVE DEPARTMENTS) 24-28
STATISTICAL TABLES 29-55
ANNEXURES A-1 to A-4
TABLE STATISTICAL TABLES PAGE
NO. NO.
2009-10 (Actual)
1 Borrowing Account of Delhi Government 29
2 Income & Outlay Account 30
3 Capital Finance Account 31
4 Production Account of DCUs 32
5 Production Account of Govt. services 32
6 Net Domestic Product by industry of use of Delhi Govt. (Administrative 33
Deptts.)
7 Estimates of State Domestic Product from DCUs. 34
8 Capital Formation by type of Assets & Industry of use (Administration) 35
9 Capital Formation by type of Assets & Industry of use (Departmental 35
Commercial Undertakings)
10 Economic cum Purpose Classification of Delhi Govt. Budget Expenditure 36-37
2010-11 (R.E.)
11 Borrowing Account of Delhi Government 38
12 Income & Outlay Account 39
13 Capital Finance Account 40
14 Production Account of DCUs 41
15 Production Account of Govt. services 41
16 Net Domestic Product by industry of use of Delhi Govt. (Administrative 42
Deptts.)
17 Estimates of State Domestic Product from DCUs. 43
18 Capital Formation by type of Assets & Industry of use (Administration) 44
19 Capital Formation by type of Assets & Industry of use (Departmental 44
Commercial Undertakings)
20 Economic cum Purpose Classification of Delhi Govt. Budget Expenditure 45-46
2011-12 (B.E.)
21 Borrowing Account of Delhi Government 47
22 Income & Outlay Account 48
23 Capital Finance Account 49
24 Production Account of DCUs 50
25 Production Account of Govt. services 50
26 Net Domestic Product by industry of use of Delhi Govt. (Administrative 51
Deptts.)
27 Estimates of State Domestic Product from DCUs. 52
28 Capital Formation by type of Assets & Industry of use (Administration) 53
29 Capital Formation by type of Assets & Industry of use (Departmental 53
Commercial Undertakings)
30 Economic cum Purpose Classification of Delhi Govt. Budget Expenditure 54-55
EXECUTIVE
SUMMARY
ANALYSIS
ANALYSIS OF THE BUDGETARY TRANSACTIONS
OF
STATE GOVERNMENT
201
2011-12
EXECUTIVE SUMMARY
The following are the main highlights of the analysis of Budget of Government of NCT of
Delhi for the year 2011-12.
A. BUDGETARY RECEIPTS
The revenue receipts of Delhi Govt. estimated to increase from ` 20451 crore in
2009-10 (Actual) to ` 24390 crore in 2010-11(RE) and thereafter to ` 22860 crore by
2011-12(BE) there by promising an increase to the tune of nearly 12% during this period
whereas, the increase in revenue receipts during 2009-10(Actual) and 2010-11(RE) were
projected to increase by 19% while the likely decrease during 2010-11(RE) and 2011-12(BE)
is 6.27% only.
Tax to GSDP ratio of the Delhi Govt. is found to be 6.18% for the year 2009-10 (Actual)
and it was enhanced to 6.56% during 2010-11(RE).
Taxes and interest taken together accounted for more than 82% of revenue receipts during
the year 2009-10.
B. BUDGETARY EXPENDITURE/OUTLAYS
Total disbursement of Delhi Govt. was ` 24926 crore in 2009-10(Actual) while the total
outlays for 2010-11(RE) and 2011-12 (BE) were to the tune of ` 27029 Crore and ` 27067
crore respectively.
Expenditure towards Advances (22.87%), compensation to employees (16.09%) new
construction (15.58%) current transfers (14.36%), interest payment (9.92%) taken together
accounted for more than 79% of the total expenditure during 2009-10. This trend continued
during the subsequent years with some minor deviations.
i
The component of Gross expenditure/outlay on compensation to employees has been
` 4011 crore, ` 4223 crore and ` 4729 crore in the years 2009-10 (Actual), 2010-11 (RE)
and 2011-12 (BE) respectively.
The component of Compensation to employees on Education Services was found to be
` 2191 crore, ` 2261 crore and ` 2513 crore in the years 2009-10 (Actual), 2010-11 (RE)
and 2011-12 (BE) respectively.
The component of Compensation to employees on Medical & Public Health Services was
found to be ` 797 crore, ` 797 crore and ` 907 crore in the years 2009-10 (Actual), 2010-11
(RE) and 2011-12 (BE) respectively.
Expenditure/Outlay on Purchase of Goods and Services including Maintenance has been
` 1522 crore, ` 1869 crore and ` 2183 crore in the years 2009-10 (Actual), 2010-11 (RE) and
2011-12 (BE) respectively. It was estimated 0.70% of the GSDP of Delhi at current prices for
the year 2009-10 and enhanced to 0.72% for the year 2010-11.
The component of Gross expenditure/Outlay on current transfer including subsidies has
been ` 3580 crore, ` 4526 crore and ` 6012 crore in the years 2009-10 (Actual), 2010-11
(RE) and 2011-12 (BE) respectively. Current Transfers or grants include grants to aided
schools, scholarships and stipends, welfare of the weaker sections of the society, private
institutions, local bodies and autonomous bodies, whereas major chunk of the
expenditure/outlay on subsidies is spent on concessional passes given by the DTC to the
consumers and subsidies paid to the consumers through DISCOMS. During the years 2009-
10 and 2010-11, subsidy is also provided for domestic LPG.
The component of Gross expenditure/outlay on new construction has been ` 3883 crore,
` 2937 crore and ` 2916 crore in the years 2009-10 (Actual), 2010-11 (RE) and 2011-12 (BE)
respectively. New construction work covers all activities connected with alteration, addition
and construction of residential and office buildings, roads and bridges and other construction
works.
The component of Gross expenditure/outlay on Machinery and Equipments, including
Transport and Software has been ` 188 crore, ` 240 crore and ` 245 crore in the years 2009-
10 (Actual), 2010-11 (RE) and 2011-12 (BE) respectively.
ii
The component of Gross expenditure/outlay on cultivated assets has been ` 6 crore,
` 6 crore and ` 13 crore in the years 2009-10 (Actual), 2010-11 (RE) and 2011-12 (BE)
respectively. It includes plantations, orchards and other cash crops having life for more than
one year.
The component of Gross expenditure/outlay on Financial Assets has been ` 1445 crore,
` 1592 crore and ` 1770 crore in the years 2009-10 (Actual), 2010-11 (RE) and 2011-12 (BE)
respectively. All investments in the share capitals in statutory corporations, cooperative
societies are classified as financial assets. Major chunk of the expenditure/outlay on Financial
Assets is spent on investments in equity capital to MRT Authority, DTC (JNNURM) PPCL
and DPCL etc.
The component of Gross expenditure on Second Hand Assets, Land and Change in Stock
has been ` 68 crore, ` 68 crore and ` 88 crore in the years 2009-10 (Actual), 2010-11 (RE)
and 2011-12 (BE) respectively. The major chunk of the expenditure/outlay under this
component is spent on purchase of land for new bus terminal, new inspection pit and for
power project.
The component of Gross expenditure/outlay on Capital Transfers has been ` 1429 crore,
` 1664 crore and ` 2356 crore in the years 2009-10 (Actual), 2010-11 (RE) and 2011-12
(BE) respectively. It covers grants to finance the construction of buildings, purchase of
machinery and equipments and for public works, water supply and sewage disposal schemes
etc. They are intended to assist capital formation in other sectors of economy.
The component of Gross expenditure/outlay on creation of funds has been ` 13 crore,
` 26 crore and ` 20 crore in the years 2009-10 (Actual), 2010-11 (RE) and 2011-12 (BE)
respectively.
The component of Gross expenditure/outlay on Interest Payments has been ` 2473 crore,
` 2700 crore and ` 3000 crore in the years 2009-10 (Actual), 2010-11 (RE) and 2011-12 (BE)
respectively. It comprises expenditure/outlay towards the interest payment to the Central
Govt. on account of loans and advances from the Central Govt.
The component of Gross expenditure/outlay on Advances to Local Bodies and Others
has been ` 5701 crore, ` 6378 crore and ` 2636 crore in the years 2009-10 (Actual), 2010-11
(RE) and 2011-12 (BE) respectively. It comprises Loans and Advances along with special
iii
loans to the Delhi Jal Board for sewerage, sanitation and water supply, Loans and Advances
to the MCD for development works, Loans to the DTC for Road Transport, loans to DTL for
power projects. It also includes loans and advances to the Govt. employees for House
Building, purchase of motor conveyance and purchase of computers etc.
The component of Gross expenditure/outlay on Repayments of Loans has been ` 606
crore, ` 800 crore and ` 1100 crore in the years 2009-10 (Actual), 2010-11 (RE) and 2011-
12 (BE) respectively.
C. GROSS SAVINGS
Delhi Government’s gross savings during 2009-10 were ` 7510 crore and the same is
expected to progress to ` 9705 crore by the end of 2010-11 as per revised estimates and may
decline to ` 5148 crore in 2011-12 as per Budget estimates.
D. PURPOSE-WISE CLASSIFICATION OF EXPENDITURE
Percentage wise distribution of expenditure during 2009-10 revealed that (29.01%) was
incurred on Transport & Communication followed by Education (18.94%), Water Supply
(14.39%) Housing & other Communities Amenities (11.51%), and General Public Services
(9.42%). Like-wise, the major share of expenditure during 2011-12 goes to areas like
Education (23.75%), Transport & Communication (18.14%), Housing & other Community
Amenities (14.82%), General Public Services (11.22%), and Medical & Public Health
(10.14%), Electricity, gas, steam (9.68%), Water Supply (4.05%), etc.
E. GROSS CAPITAL FORMATION
Gross Capital Formation (GCF) is expected to be ` 3182 crore during 2010-11(RE) as
compared to the amount of actual gross capital formation of ` 4076 crore during 2009-10.
GCF is likely to touch the figure of ` 3175 crore by 2011-12(BE). The main source of capital
formation is construction activity.
⌧⌧⌧
iv
CHAPTER ONE
INTRODUCTION
The budget of a government is a summary or plan of the intended revenues and
expenditures of that government for the ensuing fiscal year. In modern industrial economies, the
budget is considered as the key instrument for the execution of economic policies of government.
It also serves as an effective tool for ensuring administrative accountability & legislative control
and above all a source for social audit in the present age of information and public awareness.
Because government budgets aims at economic growth in different sectors of the economy it is a
source of rich information for Economists, Researchers and State Income compilers. Therefore,
budget analysis has come to occupy the centre stage in the process of estimation of State income
of the state.
OBJECTIVE, SCOPE & COVERAGE
Budget Analysis is perceived as a powerful tool to measure and monitor its impact on state
domestic product. It is a process through which aggregates of income and expenditure are culled
out by reclassifying data available from budgetary transactions and there after correlate them to
the major sectors of the economy. At the out set, the reclassified budgetary information of state
government will be integrated with the similar data from other sources on respective sectors for
coming out with necessary outputs for use under the state income accounting. The scope of the
present report is confined to the analysis of Budget of Govt. of NCT of Delhi viz. 2009-10 actual
expenditure, 2010-11 revised estimates and 2011-12 budget estimates.
CLASSIFICATION OF GOVT EXPENDITURE
For the purpose of budget analysis the government expenditure can broadly be classified as
under :-
(i) Economic: Economic character of the expenditure like current expenditure, capital
expenditure, loans etc., and
(ii) Purpose: The purpose it is likely to serve, such as, health, education, social
security & welfare services, etc.
The combination of Economic and Purpose Classification, explains how expenditure for a
particular purpose is divided between different economic categories and vice-versa. The adoption
of Economic-cum-Purpose classification during the course of budget analysis gives a meaningful
presentation of the government’s spending and help to draw logical conclusions about the same.
SCHEME OF THE REPORT:
The report is presented in five sections. Conceptual issues have been discussed in Chapter
Two, Chapter Three deals with actual analysis part, while Chapter four deals with purpose-wise
classification along with Gross capital formation. Detailed statistical tables are in Chapter five.
Explanatory notes pertaining to the report are kept at Annexure for the benefit of data users.
⌧⌧⌧
2
CHAPTER TWO
CONCEPTUAL FRAME WORK
Budget Analysis is carried out as per the methodology recommended by the Committee
on National Accounts /Regional Accounts System. However, appropriate amendments in the
prescribed methodology were made wherever necessary to suit to the specific needs of analysis
of state budget. The concepts / definitions adopted like nature of accounts viz., Income and
Outlay Account of Administrative Departments, Capital Finance Account of General
Government, Production Account of Departmental Commercial Undertakings and Production
Accounts of Govt. Services nature and coverage of economic and purpose categorization are
discussed in detail in this section.
INCOME AND OUTLAY ACCOUNT OF ADMINISTRATIVE DEPARTMENTS:
This account deals with the current revenue and expenditure of administrative
departments. For the purpose of economic classification, administrative departments shall be
taken to mean all those departments, which are not commercial in nature.
The current expenditure of administrative departments consists of final outlays of
government on current account and there by represent government’s current consumption.
The final outlays include purchase of goods and services and payments towards wages and
salaries. They also include transfer payments like interest, grants, subsidies, scholarships, etc.,
to the rest of economy.
The current income that accrues to the government’s exchequer through a variety of
taxes, miscellaneous fees, etc., constitutes receipts to the administration. In addition,
government has an investment income from property and entrepreneurship and also receives
revenue grants, contributions and recoveries from the Union Government and rest of the
economy. This current income is appropriated to meet the current expenditure of
administrative departments and the excess of current receipts over current expenditure
therefore denotes the saving of the government administration and at the outset becomes
available for domestic capital formation.
3
CAPITAL FINANCE ACCOUNT OF GENRAL GOVERNMENT:
This account is concerned with the total capital formation in government administration
and departmental commercial undertakings taken together. It also includes capital transfer
payments as they assist in capital formation in the rest of the economy. The capital
expenditure in government administration and departmental commercial undertakings have
been presented separately whereas the sources of finance are common to both.
PRODUCTION ACCOUNT OF D. C. Us OF DELHI GOVERNMENT:
Departmental Commercial Undertakings (DCUs) may briefly be defined as agencies
engaged in production & distribution of goods and services that are meant for marketing. As a
result these DCUs are expected to function like any commercial organizations and meet most
of their costs from their sale proceeds. However, it does not include independent statutory
corporations and boards set up by the state government and hence are excluded from the
purview of those commercial undertakings included in this Account. This commercial
character clearly distinguishes these departments from other set of administrative departments
in government. The broad areas in which DCUs are engaged/involved include Agriculture
(Irrigation), Forests , Manufacturing/ Milk Supply Schemes/ Printing Presses, Electricity,
Transport - (a) Road & Water (b) Civil Aviation (c) Ports & Light Houses, Communications,
Trade & Hotels, Other Services. In NCT Delhi only irrigation and forests have been
considered as DCUs.
The input component of the departmental commercial undertakings is the current
expenditure in terms of wages and salaries, purchase of goods and services, interest,
consumption of fixed capital where as the output being the revenue side of the Account
includes commercial receipts from sale of goods and services, imputed subsidy which
otherwise is loss on account of irrigation and by definition, treated as subsidy and is shown
as imputed irrigation charges.
PRODUCTION ACCOUNT OF GOVT. SERVICES:
Under this account, gross output is comprised of (i) services produced for own use of
administrative departments (as explained already under the final consumption expenditure of
4
Income & Outlay Account) and (ii) sale of goods & services, while gross input is inclusive of
(i) Intermediate consumption (ii) Compensation of employees and (iii) Consumption of fixed
capital.
ECONOMIC CLASSIFICATION OF ADMINISTRATIVE DEPARTMENTS:
This system of classification is adopted for analysing the economic impact of budgetary
transactions on the rest of the economy. According to this classification current transactions
are distinguished from capital transactions and in both the cases, transactions in goods and
services are separated from transfers. The current transactions of the departmental commercial
undertakings are at par with those of producers, and that of the purely administrative
departments with those of consumers. Current receipts of the former constitute sale proceeds
of goods and services supplied to the rest of the economy while purely administrative
departments have little or no income of their own and largely rely upon the incomes of other
sectors to meet their expenditure. Current expenditure of commercial undertakings, like
working expenses of productive enterprises are intermediate expenses that go to form prices of
goods and services purchased. These are different in character from the current expenditure on
wages and salaries and goods purchased by the administrative departments, which are in the
nature of consumption outlays and represent demand for goods and services for final
consumption.
Budget, though divided into revenue and capital head of accounts, many items of
revenue expenditure are included in the capital account and vice versa. The economic
classification of government transactions basically follows the technique of social accounting
by grouping of similar types after eliminating all internal transfers. To illustrate, if revenue
account shows certain transfers to and from the capital account they have to be eliminated as
they will have no impact on the economy. On the contrary, it may be possible that revenue
expenditures or capital outlays are reduced to the extent that they are met by transfers from
funds. This deflates the expenditure and does not give the total expenditure or aggregate
demands made by the government on goods and services available. For a correct appraisal of
government demand for goods and services, which could be related to available supplies,
revenue and capital expenditure have to be increased by the amount met from these transfers
from the state operated funds.
5
Reference may also be made to a third type of adjustments made in the classification
scheme. The demands for grants in the budget first show expenditure inclusive of all
recoveries but subsequently recoveries are deducted and only the net figures are shown in the
Financial Statement. For purposes of economic classification, expenditures are shown net of
recoveries from all outside sectors except recoveries, which are in the nature of sale of goods
and services. These recoveries in turn are deducted from the purchase of goods and services of
the government.
It is only after reclassification and regrouping on the lines indicated above that it will
be possible to analyze the economic impact of the state government’s budgetary transactions
on the rest of the economy. The term “rest of the economy” refers to all the entities other than
the state government and includes the central government, other state governments, the local
bodies, statutory public undertakings, private commercial and non-commercial corporations or
companies and individuals.
PURPOSE CLASSIFICATION OF ADMINISTRATIVE DEPARTMENTS:
The objective of the purpose classification is to reclassify expenditures in accordance
with the immediate or short-term social needs of the state and it relates only to general
government expenditures excluding departmental commercial undertakings.
The budget is presented under a few standard account heads of the functional character
for example education, health, agriculture, industry, transport etc. However, the expenditures
shown under these account heads need not necessarily be in accordance with the principles of
purpose classification. For instance, expenditures on medical colleges and other educational
institutions are generally shown under account head “medical”, expenditure on youth welfare
and cultural activities are shown under “education” and so on. Further, there can be various
account heads, which pertain to multiple purpose categories such as public works department,
community development, cooperation etc. Thus, expenditure under each of these Account
heads is not specific to any purpose category. It becomes, therefore, essential to re classify
these heads of expenditure afresh.
6
The purpose classification adopted for the present report is in conformity with the
United Nations’ recommended classification of 10 major categories. Following table gives
details of the categories / sub-categories adopted by Delhi State for Purpose Classification:-
Code Major Category Code Sub Category
1 General Public 1.1 General Admn., External Affairs, Public Order &
Services Safety
1.1.1 Public Order & Safety
1.1.2 Planning & Statistical Activities
1.1.3 General Admn., External Affairs, Public Order &
Safety n.e.c.
1.2 General Research
2 Defence including Civil Defence
3 Education Affairs 3.1 Administration, Regulation and Research
and Services 3.1.1 Primary Education
3.1.2 Secondary Education
3.1.3 Higher Education
3.1.4 Other Educational Administration n.e.c.
3.2 Educational Services
3.2.1 Primary Education
3.2.2 Secondary Education
3.2.3 Higher Education
3.2.4 Educational Services n.e.c.
4 Health Affairs and 4.1 Administration, Regulation and Research
Services 4.1.1 Allopathic
4.1.2 Homeopathic
4.1.3 Ayurvedic
4.1.4 Unani
4.1.5 Other Medical Administration n.e.c.
4.2 Health Services
4.2.1 Allopathic
4.2.2 Homeopathic
4.2.3 Ayurvedic
4.2.4 Unani
4.2.5 Other Medical Services n.e.c.
5 Social Security/ 5.1 Social Security Affairs and Services
Welfare Affairs and 5.2 Welfare Affairs and Services
Services 5.3 Social Security and Welfare Affairs / Services n.e.c.
6 Housing/Community 6.1 Housing and Community Services
Amenities 6.2 Sanitary Affairs and Services
Affairs/Services 6.3 Housing, Community Amenity Affairs / Services
n.e.c.
7 Cultural, 7.1 Art and Cultural Affairs / Services
Recreational / 7.2 Recreational and Sporting Services
Religious 7.3 Tourism Affairs & Services
Affairs/Services 7.4 Cultural/Recreational /Religious Affairs & Services
n.e.c.
7
Code Major Category Code Sub Category
8 Economic Affairs 8.1 General Admn, Regulation, Research and Labour
and Services 8.2 Agriculture, Forestry, Fishing and Hunting
8.3 Mining, Manufacturing and Construction
8.4 Electricity, Gas, Steam and Other Sources of Energy
8.4.1 Electricity, Gas and Steam
8.4.2 Atomic Energy
8.4.3 Non-conventional Sources of Energy
8.5 Drinking Water Supply
8.6 Transport and Communication
8.6.1 Road Transport
8.6.2 Water Transport
8.6.3 Air Transport
8.6.4 Transport and Communication n.e.c., Railway
8.7 Other Economic Services n.e.c.
9 Environmental 9.1 Waste Management
Protection 9.2 Waste Water Management
9.3 Prevention & Control of Pollution
9.4 Environmental Research & Education
9.5 Environmental Protection n.e.c.
10 Other Services 10.1 Relief on Calamities
10.2 Other Miscellaneous Services n.e.c.
⌧⌧⌧
8
CHAPTER THREE
BUDGET ANALYSIS
This section is devoted to the presentation results of budget analysis of Delhi
government budgets for the years 2009-10, 2010-11 and 2011-12. It is essential to note that
whenever reference is made to 2009-10 it may mean actual / final where as it denotes revised
estimates for 2010-11 while for the year 2011-12 the figures are simply budget estimates. In
other words, data of 2010-11 and 2011-12 are purely provisional and they will get concretized
in the coming year.
TOTAL BUDGETARY RECEIPTS:
Monetary receipts displayed in statement No 3.1 includes current income accrued /
estimated to accrue to the government on different accounts like taxes (both direct &indirect),
interest, revenue grants, income from DCUs etc., in the year under reference. The extra
budgetary funds that flow into government account either in the form of borrowings from
Union Govt. or mobilized from public debt and recoveries made by govt. or loans / advances
extended in the past, are also clubbed to the revenue receipts to arrive at the gross receipts as
such funds are available for spending in the hands of Government for that year.
The study of pattern of receipts revealed that taxes and interest occupy the dominant
position as both of them taken together accounted for approximately 82% of revenue receipts
during 2009-10. Loans and advances usually help in the balancing act between current
revenues and current outlays. Statement 3.1 reveals that revenue receipts of Delhi Govt.
estimated to gallop from ` 2045134 lakh in 2009-10 to `2286015 lakh by 2011-12 while they
were expected to decrease by 6.27% only between 2010-11 and 2011-12. Revenue receipts
during 2009-10 and 2010-11 were projected to increase by 19.26% only. Analysis of
budgetary revenues will not be complete without the reference to the expenditure / outlay
commitments during the respective years under different heads and the fore going analysis will
focus on this aspect.