TABLE-23

Capital Finance Account of Delhi Govt.

Administration and Enterprises for the year 2011-12 (B/E)

Figures in Rs. Lacs

I. Expenditure
Administration
1. Capital Outlay 317443
2. Net Purchase of Physical Assets 8805
2.1 Second Hand Assets 5
2.2 Land 8800
3. Change in Stock 0
3.1 Inventory 0
3.2 Others 0
4. Capital Transfers 56668
4.1 for Capital Formation 56668
4.2 for Others
5. Total (1 to 4) 382916
Enterprises
6. Capital Outlay 7
7. Net Purchase of Physical Assets 0
7.1 Second Hand Assets 0
7.2 Land 0
8. Change in Stock 0
9. Total (6 to 8) 7
Total Expenditure (5 + 9) 382923

II. Receipts
11. Surplus on Current Account 514813
12. Consumption of Fixed Capital 0
13. Foreign Grants 0
14. Net Budgetary Borrowing 0
14.1 At Home 0
14.2 From Abroad
15 Other Liabilities -131890
15.1 Net Extra Budgetary Borrowing 45110
15.2 less Net Purchase of Financial Assets 177000
16. Total Receipts (11 to 15) 382923

-49-
 TABLE - 24
PRODUCTION ACCOUNT OF DCUs OF DELHI GOVT.
(FOREST & IRRIGATION) FOR THE YEAR 2011-12 (B/E)

[Link]. ITEM Figures in Rs. Lacs

INPUT
1 Compensation of Employees 2120
1.1 Salary & Wages 2083
1.2 Benefits 37
1.3 Pension 0
2 Purchase of Goods & Services including Maintenance 1050
3 Operating Surplus 0
3.1 Interest 0
3.2 Rent 0
3.3 Profit 0
4 Consumption of Fixed Capital 0
GROSS INPUT 3170
OUTPUT
1 Sales of Goods & Services (Commercial Receipts) 1042
2 Imputed Subsidy 2128
GROSS OUTPUT 3170
IMPUTED SUBSIDY OF DCUs FOR THE YEAR 2011-12 (B/E)
[Link]. Activity Revenue Receipts Current Expenditure Imputed Subsidy
A/c No. ([Link]) A/c No. ([Link]) ([Link])
1 Major Irrigation 701 1030 2701 0 -1030
2 Minor Irrigation 702 7 2702 1166 1159
Total Irrigation 1037 1166 129
3 Forest 406 5 2406 2004 1999
Total 1042 3170 2128

TABLE - 25

PRODUCTION ACCOUNT OF GOVT. SERVICES OF DELHI GOVT. FOR THE

YEAR 2011-12 (B/E)
[Link]. ITEM Figures in Rs. Lacs
1 Purchase of Goods & Services including Maintenance 217235
2 Compensation of employees 470735
2.1 Salary & Wages 459487
2.2 Benefits 11248
2.3 Pension 0
3 Consumption of Fixed Capital 0
Gross Input(1to3) 687970
4 Production of Goods & Services 687970
4.1 Services Produced for own use 678605
4.2 Sale of Goods & Services 9365
Gross Output (4) 687970

-50-
 TABLE-26
NET DOMESTIC PRODUCT BY INDUSTRY OF USE OF DELHI GOVT. (ADMINISTRATIVE DEPTTS.)
FOR THE YEAR 2011-12 (B/E)

Figures in Rs. Lacs

INDUSTRY Salary Wages Benefits Pension TOTAL

1 2 3 4 5 6

3975 11248 0 470735

1. Total 455512
0 241 0 13787
2. Construction (Repair & Maintenance) 13546
0 0 0 0
-51-

3. Water Supply 0

4. Other Services 336430 324 5231 0 341985

3 4546 0 251290
I. (a) Education (3.2) 246741
321 685 0 90695
(b) Medical & Public Health (4.2) 89689
0 0 0 0
(c) Sanitaion 0
0 0 0 0
II. Autonomous Bodies 0

5. Sub Total (2 to 4) 349976 324 5472 0 355772

6. Public Administration & Defence (1-5) 105536 3651 5776 0 114963

 TABLE -27

Estimates of State Domestic Product from DCUs for the year 2011-12 (B/E)

Figures in Rs. Lacs

Depreciation
Maintenance Commercial Receipts

Benefits

Pension

Interest
Wages
Salary

Profit
Net Gross

Rent
[Link]. Industry G
Imputed product product
Bm Cm Rm Sales Subsidy
Total

1 Agriculture(Irrigation) 200 0 0 0 66 0 900 0 0 0 0 0 1037 129 1166 200 200

2 Forest 1880 3 37 0 77 0 7 0 0 0 0 0 5 1999 2004 1920 1920

3 Manufacturing
-52-

4 Electricity

5 Transport

5.1 Ports, Pilotages & Light Houses

5.2 Civil Aviation

5.3 Road & Water

6 Trade & Hotels

7 Communication

8 Other Services

TOTAL 2080 3 37 0 143 0 907 0 0 0 0 0 1042 2128 3170 2120 2120

 TABLE-28
Capital Formation by type of asset and Industry of use (Administration)
for the year 2011-12 (B/E)

Figures in Rs. Lacs

New Outlay Net
Other Purchase of Change in Gross Capital
Industry Roads & Transport Cultivated Second Stock Formation
Buildings Capital Machinery Software Animal Stock Total
Bridges Equipment Assets Hand Assets
Outlay

1. Total 107673 109385 74576 996 22026 1467 1320 0 317443 5 0 317448
2. Construction 184 2 0 0 186 0 0 186
3. Water Supply 0 0 0 0 0 0 0 0 0 0 0 0
4. Other Services 65410 0 675 97 18214 1125 0 0 85521 0 0 85521
I. a)Education (3.2) 40995 0 375 14 6928 1062 0 0 49374 0 0 49374
b)Medical & Public Health (4.2) 24415 0 300 83 11286 63 0 0 36147 0 0 36147
c)Sanitaion 0 0 0 0 0 0 0 0 0 0 0 0
II. Autonomous Bodies 0 0
5. Sub Total (2 to 4) 65410 0 675 97 18398 1127 0 0 85707 0 0 85707
6. Public Administration & Defence (1-5) 42263 109385 73901 899 3628 340 1320 0 231736 5 0 231741
-53-

TABLE-29
Capital Formation by type of asset and Industry of use (Departmental Commercial Undertakings)
for the year 2011-12 (B/E)
Figures in Rs. Lacs
New Outlay
Net
Other Purchase of Change in Gross Capital
Industry Buildings
Roads &
Capital
Transport
Machinery Software
Cultivated
Animal Stock Total Second Stock Formation
Bridges Equipment Assets
Outlay Hand Assets
1. Agriculture 0 0 5 0 0 0 0 0 5 0 0 5
2. Forests 0 0 0 0 2 0 0 0 2 0 0 2
3. Manufacturing 0 0 0 0 0 0 0 0 0 0 0 0
4. Electricity 0 0 0 0 0 0 0 0 0 0 0 0
5. Other Transports 0 0 0 0 0 0 0 0 0 0 0 0
5.1 Ports, Pilotages & Light Houses 0 0 0 0 0 0 0 0 0 0 0 0
5.2 Civil Aviation 0 0 0 0 0 0 0 0 0 0 0 0
5.3 Others (Road & Water Transport) 0 0 0 0 0 0 0 0 0 0 0 0
6. Communication 0 0 0 0 0 0 0 0 0 0 0 0
7. Trade & Hotels 0 0 0 0 0 0 0 0 0 0 0 0
8. Other Services 0 0 0 0 0 0 0 0 0 0 0 0
9. Total 0 0 5 0 2 0 0 0 7 0 0 7
 TABLE- 30

ECONOMIC CUM PURPOSE CLASSIFICATION OF DELHI GOVT. BUDGET EXPENDITURE FOR THE YEAR 2011-12 (B/E)
Figures in Rs. Lacs
E C O NO M I C C L A S S I F I C A T I O N
CURRENT EXPENDITURE
PURPOSE CODE

CONSUMPTION EXPEDITURE CURRENT TRANSFER

PURPOSE CLASSIFICATION
COMPENSATION NET REPAIR & MAINTENANCE

SUBSIDY
OF EMPLOYEES PURCHASE OF BUILDINGS OTHER ROADS TOTAL
GOODS & CONSTRUCTION LOCAL CURRENT
NON GOVT.
SERVICES BODIES EXPEDITURE
Administrative Deptts.

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
1 GENERAL PUBLIC SERVICES 85768 33984 20082 0 0 73848 7855 0 221537
1.1 Gen. Admn.,Public Order & safety 85768 33984 20082 0 0 73848 7855 0 221537
1.1.1 Public Order & safety 46797 15797 82 0 0 0 690 0 63366
1.1.2 Planning & Statistical Activities 1028 2476 0 0 0 0 3420 0 6924
1.1.3 Gen Admn,E.A.,PO&S n.e.c. 37943 15711 20000 0 0 73848 3745 0 151247
1.2 General Research 0 0 0 0 0 0 0 0 0
2 CIVIL DEFENCE 734 872 0 0 0 0 0 0 1606
-54-

3 EDUCATION 259489 29824 0 0 0 109941 88025 0 487279

3.1 Admn/Regulation / Research 8199 6518 0 0 0 0 2123 0 16840
3.2 Educational Services 251290 23306 0 0 0 109941 85902 0 470439
4 HEALTH 96604 53130 1 0 0 12970 32210 0 194915
4.1 Admn/Regulation / Research 5909 1399 0 0 0 0 33 0 7341
4.2 Health Services 90695 51731 1 0 0 12970 32177 0 187574
5 SOCIAL SEC/WEL. SERVICES 12342 29378 0 0 0 6037 77148 15 124920
6 HOUSING / COMMUNITY AMENITIES 589 1564 3100 5300 0 46099 410 5 57067
7 CULTRL,RECREN,RELIG SERVICES 4901 4088 0 0 0 500 5694 0 15183
8 ECONOMIC SERVICES 9162 1866 0 575 19161 55 61860 71379 164058
8.1 Gen Admn/Regulation/Research 2348 549 0 0 0 0 507 0 3404
8.2 Agriculture,Forestry and Fishing 4841 1428 0 575 0 0 19 2128 8991
8.3 Mining,Mfg. & Construction 1066 -44 0 0 0 0 1414 251 2687
8.4 Electricity,Gas,Steam 25 -466 0 0 0 0 44900 19000 63459
8.5 Water Supply 0 0 0 0 0 55 0 0 55
8.6 Transport & Communication 5 346 0 0 19161 0 15020 50000 84532
8.7 Other Economic Services 877 53 0 0 0 0 0 0 930
9 Environmental Protection 628 1683 0 0 0 8650 586 0 11547
10 Relief on Calamities 518 3262 0 0 0 0 0 0 3780
TOTAL 470735 159651 23183 5875 19161 258100 273788 71399 1281892
N.B.: Figure under the column(10) of subsidy against purpose code 8.2 includes imputed subsidy.
 TABLE- 30 (Continued)

ECONOMIC CUM PURPOSE CLASSIFICATION OF DELHI GOVT. BUDGET EXPENDITURE FOR THE YEAR 2011-12 (B/E)
Figures in Rs. Lacs
E C O NO M I C C L A S S I F I C A T I O N
CAPITAL EXPENDITURE TOTAL
PURPOSE CODE

OUTLAY (NEW) NET PURCHASE OF ASSETS CAPITAL TRANSFER TOTAL EXPENDI

LOCAL BODIES
ADVANCE TO

ADVANCE TO
CAPITAL TURE

NON-GOVT.
PHYSICAL TO LOCAL TO
OTHER CONS

CULTIVATED
TRANSPORT

MACHINARY
- TRUCTION

COMPUTER
SOFTWARE

CHANGE IN
BUILDINGS

EXPENDIT (CURRENT

FINANCIAL
ASSETS BODIES OTHERS /

ASSETS

ASSETS
ANIMAL
ROADS

STOCK

STOCK
NON URE +CAPITAL)

SECOND

ASSETS
HAND

LAND
GOVT

(12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29)
1 30571 175 1011 356 2450 123 0 0 0 0 0 0 0 0 0 0 34686 256223
1.1 30571 175 1011 356 2450 123 0 0 0 0 0 0 0 0 0 0 34686 256223
1.1.1 23925 175 185 257 1724 63 0 0 0 0 0 0 0 0 0 0 26329 89695
1.1.2 0 0 800 0 5 5 0 0 0 0 0 0 0 0 0 0 810 7734
1.1.3 6646 0 26 99 721 55 0 0 0 0 0 0 0 0 0 0 7547 158794
1.2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
-55-

2 150 0 0 0 20 0 0 0 0 0 0 0 0 0 0 0 170 1776

3 41300 0 375 14 7290 1067 0 0 0 0 0 0 0 0 0 5100 55146 542425
3.1 305 0 0 0 362 5 0 0 0 0 0 0 0 0 0 0 672 17512
3.2 40995 0 375 14 6928 1062 0 0 0 0 0 0 0 0 0 5100 54474 524913
4 24740 0 300 83 11479 81 0 0 0 0 0 0 0 0 0 0 36683 231598
4.1 325 0 0 0 193 18 0 0 0 0 0 0 0 0 0 0 536 7877
4.2 24415 0 300 83 11286 63 0 0 0 0 0 0 0 0 0 0 36147 223721
5 3750 0 2300 0 139 35 0 0 0 0 0 0 0 1 0 5 6230 131150
6 5320 16410 66965 0 6 2 0 0 0 0 0 500 112383 24000 55750 133 281469 338536
7 572 0 800 0 52 12 0 0 5 0 0 0 20 467 0 0 1928 17111
8 1270 92800 1900 18 90 22 1320 0 0 8800 0 176500 66500 32200 70950 131226 583596 747654
8.1 360 0 0 9 22 7 0 0 0 0 0 0 0 0 0 0 398 3802
8.2 0 0 1150 9 20 3 1320 0 0 0 0 0 0 0 0 0 2502 11493
8.3 10 0 550 0 0 0 0 0 0 0 0 0 0 0 0 125 685 3372
8.4 0 0 100 0 0 0 0 0 0 500 0 57000 0 0 0 100000 157600 221059
8.5 0 0 0 0 0 0 0 0 0 0 0 0 21500 0 70950 0 92450 92505
8.6 900 92800 100 0 0 0 0 0 0 8300 0 119500 45000 32200 0 31101 329901 414433
8.7 0 0 0 0 48 12 0 0 0 0 0 0 0 0 0 0 60 990
9 0 0 925 525 500 125 0 0 0 0 0 0 0 0 400 0 2475 14022
10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3780
107673 109385 74576 996 22026 1467 1320 0 5 8800 0 177000 178903 56668 127100 136464 1002383 2284275
ANNEXURES
 ANNEXURE-A1

Abbreviations for Economic Classification of Budget Documents

(Base Year 2004-05)

RECEIPTS

Dt. Direct Taxes

It Indirect Taxes
G Sale, Goods and Services
Mr Miscellaneous Receipts
Into Interest from Non-Government Bodies
Ints Interest from State Governments
Intl Interest from Local Authorities
Pr Property Receipts
Tc Transfers from Central Government
Ts Transfers from State Governments
Tf Transfers from Foreign Governments
Tl Transfers from Local Authorities
Tn Transfers from Non-Profit Institutions / Individuals
Captng Capital Transfers from Non-Governments/ Individuals
Captf Capital Transfers from Foreign Countries/ Organizations
Pn Pension Contribution
Cr Commercial Receipts
F Withdrawal from Funds
Ssh Sale, Second Hand Assets
Sl Sale, Land
Sfa Sale, Financial Assets
Lc Loan from Centre

EXPENDITURE

Administrative Departments

S Salaries
W Wages
B Benefits
P1 Pension Payments
P2 Employer Contributions to Pension Fund
G Purchase, Goods and Services
Bm Maintenance, Buildings
Rm Maintenance, Roads
Cm Maintenance, Other Construction
Sub Subsidies
Tl Transfers, Local Authorities
Ti Transfers, Individuals
Tp Transfers, Private Institutions
Ta Transfers, Autonomous Bodies
Tf Transfers, Foreign Countries/ Organizations
Ts Transfers, State Governments
Bo Outlay, Buildings
Ro Outlay, Roads
Co Outlay, Other Construction
Tro Outlay, Transport
Mo Outlay, Machinery
So Outlay, Software
Cao Outlay, Cultivated Assets
Aso Outlay, Animal Stock
Psh Purchase, Second Hand Assets
Pl Purchase, Land
Stof Change in Stock, Food
Stoi Change in Stock, Inventory
Pfa Purchase, Financial Assets
Capti Capital Transfers, Individuals
Captp Capital Transfers, Private Institutions
Capta Capital Transfers, Autonomous Bodies
Capts Capital Transfers, State Government
Captl Capital Transfers, Local Authorities
Captf Capital Transfers, Foreign Countries / Organizations
Into Interest, Non-Government Bodies or Individuals
Intf Interest, Foreign Governments / Organizations
Intc Interest, Central Government
Intl Interest, Local Authorities
Ints Interest, State Governments
F Deposit to Funds
Ang Advances, Non-Government Organizations
Af Advances, Foreign Countries/ Organizations
Al Advances, Local Authorities

Departmental Commercial Undertakings

Dp Depreciation
DR Rent, DCU
Dint Commercial Interest, DCU
DRe Recoveries, DCU
DCi Change in Stock, DCU

Note: The nomenclature under Departmental Commercial Undertakings will be similar to

that of Administrative Departments except that for other abbreviations a ‘D’will be attached
at the beginning.
 ANNEXURE-A2

DEFINITIONS OF THE ITEMS USED IN ECONOMIC

CLASSIFICATION
1. Income from Property and Entrepreneurship: This flow records the income
receivable by the State Government from departmental commercial undertakings as well as
the net rent and dividends accruing to it from the ownership of buildings or financial assets.

2. Direct Taxes: Direct taxes in the SNA include two components, viz. direct taxes on
income and other direct taxes. Direct taxes cover levies by public authorities on income from
employment, property, capital gains or any other source except for social security
contributions. Other direct taxes include levies by public authorities at regular intervals on
the financial assets or total net worth of enterprises, private non-profit institutions or
households. Non-recurrent or occasional levies on these items are excluded and treated as
capital transfers. It would be noted that levies on the possession and use of goods, for
example, motor vehicle licenses are included here only when paid by household. When paid
by producers, they are classified as indirect taxes.

Corporate tax

Taxes on income other than Corporation tax (e.g. Income Tax)

Hotels receipts tax

Other taxes on income and expenditure (e.g. Profession Tax)

Land revenue

Estate Duty

Taxes on wealth

Gift Tax

3. Indirect taxes: Indirect taxes are defined as taxes assessed on producers that are
chargeable to the cost of goods and services produced or sold. They include import and
export duties, excise, sales, entertainment and turnover taxes, real estate and land taxes unless
they are merely administrative devise for collecting income tax), levies on value added and
the employment of labour, motor vehicle driving license, airport and passport fees when paid
by producers.
 Stamps & Registration fees
 Customs
 Union & State Excise
 Sales Tax/ Value Added Tax
 Service Tax
 Taxes on Vehicles
 Taxes on goods & passengers
 Taxes and duties on electricity
 Entertainment tax
 Foreign Travel tax
 Fees under factories & Mines acts
 Import & Export license application
 Patent fees
 Registration of Trade Marks fees
 Registration of Joint Stock companies
 Fees for stamping Weights & Measures.

4. Miscellaneous receipts: These receipts are in the nature of fees, fines and
forfeitures.

5. Revenue Transfer: Revenue grants, contributions are mostly from other public
authorities viz. transaction from centre to state or interstate transactions.
6. Compensation of Employees: This item comprises the remuneration of general
government employees such as salaries, wages, allowances and honorarium other than
traveling and daily allowance, contributions to provident fund by the government as well as
all pension payments to government employees are included.

6.1 Salary, Wages & Allowances: This include pay of officers and
establishment, honorarium and allowances other than traveling and daily allowances,
wages to different contractual employees.

6.2 Pension: This include pension payments to government employees as well as

employer’s contributions to the Pension Fund.

6.3 Benefits: Besides payment in cash, there are some items of expenditure,
which are clearly in the nature of payments in kind e.g. cost of liveries and uniforms,
rations supplied to police and defence personnel, etc. Leave encashment, gratuity
payment, contributions to provident fund, leave travel concessions, reimbursement of
medical expenditure, cost of text books to the children of low-paid govt. employees
are also treated as benefits.

7. Goods and Services: This includes all contingent expenditure on contingency such
as office supplies, rent, rates and taxes, fuel and light, printing, travel expenses, telephone and
telegraph charges and other items for current operations less sales by general government of
goods and services to enterprises and households. Whole of the expenditure on current
repairs and maintenance is also included here. Also included are all payments / charges for
services rendered for other agencies / departments. Strictly speaking, rent paid is one of the
factor payments and should be classified accordingly. But the same is not being done due to
non-availability of data.

8. Maintenance is the expenses towards maintenance of buildings, roads, machinery

etc.

9. Benefits: expenditure on social benefits viz., medical and educational e.g. medical
charges and reimbursement of medical expenditure, cost of textbooks to the children of law-
paid govt. employees: Other benefits (Leave Travel Concessions) in cash;. The items like
Compassionate allowance, family pension, leave encashment, gratuities, commuted value of
pension and other retirement benefits currently given under the account head 2071 are also
covered under this category. Payments in kind e.g., cost of liveries and uniforms: rations
supplied to police and defence personnel etc. are to be treated as Benefits in kind.

10. Interest: Interest payments comprise interest on public debt and other obligations
other than on commercial debt. The interest paid to or received from other public authorities
are to be shown separately. The interest received from departmental commercial
undertakings appears as a payment item in ‘Production Account of Departmental Commercial
Undertakings’. This item, therefore, is deducted from both interest received and interest paid
so that there is no double counting.

11. Subsidies: Subsidies include all grants on current account, which entrepreneurs
receive from the government. These may take the form of direct payments to producers or
differentials between the buying and selling prices of government trading organizations.
Thus subsidies are transfers, which in the light of the basis of making the grants, are additions
to the incomes of the producers from current production. The grants, may, for example, be
based on the amount of value of commodities produced, exported or consumed, the labour or
land employed in production, or the manner in which production is organized and carried on.
Transfers by the public authorities to private industries for investment purposes or to cover
destruction, damage and other losses in capital and working assets are classed as capital
transfers rather than as subsidies. Current grants made to private non-profit institutions
serving households are not to be considered subsidies. Such payments will be classified as
purchases of goods and services or current transfers by general government, depending on the
circumstances and conditions of a given payment. The value of coupons made available by
government agencies to specific groups of the population to enable them to obtain goods at
prices lower than the current market prices are classified as current transfers to households.
Under certain circumstances subsidies include the grants made by government to public
corporation in the compensation for losses, i.e., negative operating surplus, in connection
with the losses of Departmental Commercial Undertaking’s. This will be the case when the
loss is clearly the consequence of the policy of the government to maintain prices at a level at
which the proceeds of the public industry will not cover the current cost of production. In
order to determine whether this is the situation, it may be necessary to investigate the
considerations behind the policy of determining the prices charged by the public industry.
All current transfers to public corporations, irrespective whether they are made to maintain
the price level or for other purposes are to be treated as subsidies. In the case of departmental
undertakings, losses which are not compensated for by subsidies will be transferred to the
income and outlay account of general government as negative operating surplus Rebate on
the sale of handloom cloth; loss on the sale of fertilizers, improved seeds, pesticides and
agricultural implements, loss suffered by the cooperative societies etc. are to be treated as
subsidies. The losses by the Departmental Commercial Undertakings e.g. irrigation,
electricity & village & small industries etc., are to be treated as imputed subsidies.

12. Current Transfers: Current transfers or grants paid may be classified under three
main categories. Firstly, these can be to other Governments like Central Government, State
Governments and Local Authorities, secondly to the rest of the world (Foreign) and thirdly to
other sectors including households (grants to aided schools, scholarships and stipends,
welfare of the weaker sections of the society), private institutions and autonomous bodies.

13. Capital Transfers: Capital transfers cover grants to finance the construction of
buildings, purchase of machinery and equipment and for public works, water supply and
sewage disposal schemes etc. Capital transfers are intended to assist capital formation in
other sectors of economy.

14. Saving on Current Account is derived as the balancing item on the current account
of government administration, i.e. surplus of current receipts over current expenditure.

15. Gross Fixed Capital Formation represents the gross value of the goods, which are
added to the domestic capital stocks during a year. It comprises the expenditure on the
acquisition as well as own account production of fixed assets. This also include ‘renewals
and replacements’ as well. The gross fixed capital formation has been classified into:

15.1 Buildings: Buildings include all expenditure on new construction and major
alternations to residential and non-residential buildings during the year. It includes
construction costs of the buildings together with cost of external and internal fixtures
during the year.

15.2 Other Construction: include expenditure works on power and irrigation

projects, flood control, forest clearance, land reclamation, water supply and sanitation
etc.

15.3 Roads & Bridges: Expenditure on construction of roads and bridges is

considered.
 15.4 Other Capital Outlay: This include office assets acquired by the
administrative departments which are necessary for day to day functioning of the
government e.g. office furniture etc.

15.5 Transport Equipment includes expenditure incurred on the purchase of

various equipments such as buses, jeeps, trucks, tractors for road haulage.

15.6 Machinery include expenditure incurred on the purchase of various

machinery such as power generating machinery, agricultural machinery and
implements, machinery and equipment and instruments used by professional men.
Under this head the expenditure shown against renewals and replacements refers
mainly to Departmental Commercial Undertakings.

15.6 Software: This includes all the software purchased or generated with in the
government for the improvement in day to day work. However, the software which is
inseparable with the computer such as Operating System has to be included in the
machinery itself.

15.7 Cultivated Assets include plantations, orchards and other cash crops having
life for more than a year.

15.8 Animal Stock: This being prevalent in particular defence services & other
departments concerned with security and animal husbandry departments by way of
horses, camels etc.,

16. Change in Stock represents the value of physical change in raw materials, work in
progress (other than the work in progress in buildings which are included in fixed capital
formation) and finished products, which are held by commercial enterprises and in
government stockpiles. In the case of administrative departments, the stock held are (i) in the
nature of policy stocks like food, fertilizers etc. and (ii) work stores under the civil works
departments which consist of cement, bricks, steel etc. Purchases or additions less sales/
withdrawals during the year, as given in the detailed Demands for Grants, are taken as change
in stock.

17. Loans & Advances being given to provincial local governments, foreign countries /
organizations, government servants and others.

18. Receipts on Capital account: This part deals with the financing of the capital
formation and the sources for the same are described here under:-
(a.) Savings: The savings on current account is directly taken from Income and
Outlay Account.
(b.) Net Borrowings: Items like internal debt, small savings, provident fund etc.
are included here.
(c.)Other Liabilities: All investments in the share capitals or statutory corporations,
cooperative societies are classified as financial assets and are shown against other
liabilities as a negative figure. Also included are the extra- budgetary receipts like
loans from Government of India, inter state debt settlements, contingency fund,
deposits and advances, suspense remittances and cash balances etc. Besides like
famine relief fund, road fund etc. maintained by state Govt. are also covered here.
 ANNEXURE-A3

ILLUSTRATION OF PURPOSE CLASSIFICATION OF SOME

IMPORTANT ITEMS
Expenditure on general administration is of two types viz.

(i) Expenditure on administrative work related to various purpose categories like

education, health, defence, agriculture, industries etc.
(ii) Expenditure on general administration of the government as a whole like department
of personnel, administration reforms, home external affairs, police, jails, justice, etc.

Both the types of administrative or secretariat expenditure are given in the budget.
For our purposes, the expenditures related to type (ii) are shown under the general
administration and those related to type (i) are shown under the related purpose categories. It
might be pointed out that expenditure on administration for some states is not available for
each department separately. In such cases, it was found difficult to allocate them to
appropriate purpose categories. Under the circumstances, an attempt was made to split the
expenditure by purpose categories on the basis of the proportion obtained from the adjoining
states.
Expenditure on education can be split into three groups :

(a) General education provided in schools, colleges, universities, centres of higher

research & learnings and other institutions providing specialised trainings.
(b) In-service training or on the job training for the employees deputed by any
organisation or office.
(c) Apprenticeship or similar other training in specialised fields organised for persons
with the object of fixing them in employment on the basis of the performance in the training

In regard to purpose classification, category (a) above is classified as expenditure on

education. The other two categories are classified into purpose categories in accordance with
the character of the body organising the training.

The medical colleges, and nursing schools are grouped under the category education
even though they are reported under other account heads “Health” etc. The educational
activities which are integral part of other services are, however, grouped alongwith
respective services. Thus, expenditures relating to police training schools are grouped under
police, prisons reformatory schools with jails, training of I.A.S. are included in general
government services. All types of scholarships to students whether paid by the Department of
Education, Department of Social Welfare or any other body etc., grouped under category
education. Expenditure on cultural, recreational and religious activities (including that for
NCC, youth welfare and physical education ) are classified under the ‘ recreational services ‘.
Expenditure in regard to physical training in the educational institutions, are however,
grouped under education.

Hospital and dispensaries are grouped under category ‘health’ but the hospitals
attached to medical colleges are considered as integral part of medical education and
therefore they are grouped under ‘education’ rather than ‘health’. Expenditure incurred
on registration of births, deaths, diseases etc., are considered as expenditure on health
research and, therefore, classified under ‘health’. Family planning activities are treated as
those relating to welfare services and classified accordingly.
 The expenditure relating to account heads ‘Rural Development’, ‘Community
Development’, ‘National Extension Services’, etc. have been broken, to the extent possible,
on the basis of information provided in the budget. The overhead expenditure on the specific
general expenditure relating to those account heads are classified under category housing and
community amenities.

The expenditure on P.W.D. are also split up and classified under different categories
according to the nature of offices for which construction has been done. Thus, expenditure
on construction of school buildings is classified under the category ‘education’ hospital
buildings under ‘health’ and general government office buildings under ‘ general government
services’. If an office building is constructed for a definite purpose, say for defence
headquarters, University Grants Commission, National Museum, etc. then they are classified
under relevant purpose category and not under general government services. Expenditure on
residential quarters for employees (including their controlling office i.e. Estate Office) is
classified under the category ‘ housing and community amenities’ irrespective of the fact that
whether the accommodations are for school teachers or for hospital doctors. The overhead
expenditure of establishment has been distributed to related purpose categories based on
some norms.

Cooperation in general is classified under the category ‘Other Economic Services’.

But expenditure for cooperative societies serving particular economic activity is classified
under that category. All India Radio is classified as recreational and cultural service.
However, the expenditure relating to the news division of All India Radio has been separated
out and grouped under ‘General government services’.

Expenditures incurred on publicity relates to various purposes like family planning,

improved agricultural products, tourism, etc. Thus, the expenditures are put under various
purpose categories according to the nature of the service. But expenditures incurred in regard
to Press Information Bureau and Directorate of Information and Publicity, which serve all the
departments of the government are classified under ‘ general government services’.

Refugees relief is a typical item and has been grouped under the category relief
operation along with famine relief, flood relief, drought relief etc. Expenditures under this
head are also meant for some specific types of services such as medical, housing, education
etc. Such expenditures are attributed to specific purposes for which they are spent. Those,
which cannot be attributed to specific purposes are classified under relief operation.

*****
 ANNEXURE-A4

BRIEF COVERAGE UNDER VARIOUS PURPOSE CATEGORIES

1. GENERAL PUBLIC SERVICES

General Administration, External Affairs, Public Order and Safety

1.1.1 Public Order & Safety: Organs to maintain internal order viz., expenditure on
Ministry of Home Affairs, Police Department including Traffic Police, Fire
Protection. This includes expenditure on prisons, jails, lockups and other places of
detention and correction/ reformatory schools, Intelligence department, district and
sub-divisional establishments, Judicial system viz.: expenditure on Ministry of Law,
Law Courts, administrative tribunals registration of legal titles of properties. This
includes expenditure on general legal tribunals, transfer payments for legal aid to
households and private non-profit institutions. Operation of regular and auxiliary
police forces, of port, border and Coast guards.

1.1.2 Planning & Statistical Activities: Planning Commission, Central Statistical

Organization, State Statistical Bureaus, etc. including Administration and operation of
overall economic and social planning. But excludes services connected with a
specific function (to be classified according to function).

1.1.3 General Administration, External Affairs, Public Order and Safety n.e.c.:
Organs of government viz., expenditure on President, Governors including their staff,
library research and other facilities, District and Sub-divisional establishments,
Parliament and state Legislature including expenditure for Ministries (pay,
allowances, TA, expenditure on elections).
Offices serving the government as a whole viz., expenditure of Department of
Personnel, Financial affairs and fiscal administration viz; expenditure on Ministry of
Finance i.e., Department of Revenue, Department of Expenditure, cost of collection of
taxes and revenue like Income Tax Department, Customs Departments, Excise
Department, Land Revenue, Department of Land Record Survey and Settlements (but
not consolidation on holdings) expenditures on Audit Department. This also includes
gold control administration, national saving schemes, state lotteries, etc.
This also includes expenditure on operation and maintenance of government
buildings, control of general pool government quarters (but not construction of
quarters), printing and stationery, expenditure pertaining to all departments, purchase
and disposal office serving all the departments (i.e. DGS&D), publicity and
publication departments serving whole of the government (i.e. D.A.V.P., Publication
Departments Division, Press Information Bureau, Audio Visual Scheme in case of
Delhi it is Dte. Of Information and Publcitiy) Central Motor Vehicles pools etc.
Permanent and ad-hoc commissions on behalf of General Administration viz.,
expenditure on Pay Commission, Inter-State water disputes, etc.
Foreign policy viz. expenditure of External Affairs and its offices abroad
including libraries and attached cells/ units located in foreign countries. Aid to
foreign countries and U.N. bodies viz., all expenditure on foreign economic aid and
contribution to international bodies other than military alliances and organizations.
This includes expenditure on broadcasting services and other means of information
directed to foreign countries like overseas communication services, expenditure
on libraries and other cultural activities conducted abroad, all grants and loans in kind
and cash as economic aid to foreign countries including its controlling departments,
expenditure on technical assistance to foreign countries etc.
1.2 General Research

Institutions and organizations engaged in basic and general research and

promotions of such research and in general scientific knowledge and endeavors. This
covers expenditure of the Department of Science and Technology, Department of
Electronics, Institute of Economic Growth, anthropological and botanical and
zoological surveys (but not gardens), archaeological departments, National Archives
(but excluding archaeological gardens), Standing Commission for Scientific and
Technical Terminology, preparation of encyclopedia, grants to American Studies and
Research Centre, India International Centre, Ford and Rockefeller Foundations, etc.

2. CIVIL DEFENCE / DEFENCE

Central administration and research in connection with activities carried on for

defence purposes namely, expenditure on Ministry of Defence, Defence
Science Organization, Defence Production units.
Military viz., all types of expenditures for armed forces, army, navy and air
force, their recruitment equipment moving, feeding, clothing, medical aid, housing
including quarters for their family members, military construction, inspection,
transport and storage, expenditure on military schools and Border Security Force, etc.
Civil Defence viz training of civil defence personnel and expenditure on
Home Guards.
Military aid to other countries i.e., expenditure for providing military aid to
other countries, military alliances, contribution to international military organizations
or groups.

3. EDUCATION AFFAIRS AND SERVICES

Each of the categories (3.1 or 3.2) are sub-divided into the following four
minor groups and they are self explanatory.

3.1 Administration, regulation and research

Administration of Ministries or central departments of education i.e.,

expenditure of the Department of Education, Directorate of Education, etc.
General regulation and promotion of school system, institutions of higher
learning and adult and other educational activities i.e., expenditure on Board of
Higher Secondary Education, University Grants Commission.
Research into objectives, organization, administration and methodology of all
types of education i.e., grants to National Council of Educational Research and
Training, Commission to study educational system, expenditure on production of text
books, collection of educational statistics etc.
3.1.1 Primary Education Affairs
3.1.2 Secondary Education Affairs
3.1.3 Higher Secondary and University Education Affairs
3.1.4 Education Affairs n.e.c.

3.2 Schools, Universities & Institutions including subsidiary services

Educational services i.e., all types of expenditure for primary and secondary
schools, colleges, universities, technical training institutes like medical colleges and
schools (including attached hospitals) nursing colleges/ schools, veterinary
colleges / schools, engineering colleges, art schools / colleges, music colleges and
schools etc. This includes all expenditure on education for backward classes, adult
education, education for displaced persons’, non-custodians type schools for deaf,
 dumb and blind. Items of expenditure like introduction of Hindi in Universities,
development of Sanskrit education, Central Institute of Fisheries Education, Marine
Engineering training school etc., are also included. Expenditure on custodian type
schools for deaf, dumb and blind is however, excluded and grouped under welfare
services (class-5). Expenditures for development of any language like development
of Sanskrit, development of Hindi etc. are also excluded and classified as cultural
services (class-7).
Scholarships for education and research i.e. all types of scholarships for study
in schools, colleges, universities or for research in any subject in India or abroad
including payment of maintenance allowances for students doing research or study.
(This does not include maintenance allowance for in service trainees).
Loans or grants for education i.e. grants to Universities, colleges, schools,
educational institutions or to individuals.
Subsidiary educational services i.e. expenditure for mid-day meals for
students, free transport to attend schools, colleges etc. or free supply of test books or
any other facilities to attract attendance in schools.
3.2.1 Primary Education Services
3.2.2 Secondary Education Services
3.2.3 Higher Secondary and University Education Services
3.2.4 Educational Services n.e.c.

4. HEALTH AFFAIRS AND SERVICES

Each of the categories (4.1 or 4.2) are sub-divided into the following five
minor groups and they are self explanatory.

4.1 Administration, Regulation and Research

Administration of Ministries and central departments for health i.e.

expenditure of Department of Health.
Administration of national health schemes i.e., expenditure for medical
insurance schemes.
Expenditure for regulation of hospital, medical and dental clinics, doctors,
dentists, nurses and mid-wives. This includes expenditure of Directorate of Health
Services, expenditure for drug control, Central Drug Control, Central Drug
Laboratory, etc.
Medical, dental and health research i.e. expenditure on and grants to research
institutes like All India Institute of Medical Sciences, National Institute of
Communicable diseases, All India Institute of Physical Medicine and Rehabilitation,
Institute of Public Health etc.
Registration of information on vital events, diseases i.e., expenditure for
registration of births and deaths, expenditure for collection, analysis and research on
vital statistics. This includes a part (vital statistics) of the office of the Registrar
General.
4.1.1 Allopathic
4.1.2 Homeopathic
4.1.3 Ayurvedic
4.1.4 Unani
4.1.5 Other Medical Services

4.2 Hospitals, clinics and other health services

Hospitals and dispensaries, all expenditure on hospitals, dispensaries, health

clinics including insane asylums and care of mentally defective persons. These
include expenditure on drugs supplied, provisions of appliances, cost of construction
 and maintenance of hospitals, dispensaries and their development. Expenditure on
CGHS, ESI and veterinary hospitals are also included here.
Medical and health schemes i.e., expenditure on drugs and appliances of
National Health Scheme or programme for immunization, vaccination-and other
expenditure for eradication of epidemic diseases like Malaria Central Programming
Filaria Control Programme etc.
Loans and grants for medical or health purposes to private hospitals, clinics,
health centres, other bodies and individual doctors.
4.2.1 Allopathic
4.2.2 Homeopathic
4.2.3 Ayurvedic
4.2.4 Unani
4.2.5 Other Medical Services

5. WELFARE AFFAIRS AND SERVICES

5.1 Social welfare services include

Administration i.e., expenditure of Department of Social Welfare, Department

of Family Planning etc.
Public relief i.e. expenditure on civil supply or rationing systems, subsidies
food scheme etc.
Child welfare services i.e., Expenditure for child and mothers care, maternity
benefits, child welfare clinics Institutions / homes for child and mother like maternity
homes, orphanages etc.
Care of aged, disabled persons i.e., expenditure and grants to institutions for
care of aged and other helpless persons blind, dumb and deaf, women home etc.
Family Welfare Services, i.e., expenditure on family planning family guardians and
widows allowances, applied nutrition programme.
Other welfare services i.e. payment of pensions to freedom fighters, territorial
and political – persons, unspecified and general expenditure on welfare of backward
classes, grants loans etc., to institutions organizations engaged in welfare activities
like Red Cross Society and contributions for unspecified charitable purposes.

5.2 Social Security Affairs and Services

Expenditure on unemployment benefits, old age pensions, accident injury and

sickness compensation and other benefits, to compensate loss in income. This
includes expenditure on personal injuries, compensation insurance schemes, state
insurance schemes, grants to Life Insurance Corporation etc.

6. HOUSING AND COMMUNITY AMENITIES AFFAIRS AND SERVICES

6.1 Housing and community services

Administration, regulation of standards and Promotion of activities and

facilities in respect of housing and community development urban and rural renewals.
This includes expenditure of Ministry of Work and Housing, Deptt. Of Community
Development.
Housing and related slum clearance activities expenditure for Provision,
assistance or support of residential house building activities, cost of acquisition of
land for housing or urban development, loans to individuals or Organization for
construction of residential houses, expenditure of the departments engaged in
mortgage and financing for residential buildings, the liabilities of which are solely to
the government.
 Town and country Planning i.e. all types of expenditure for planning and
development of towns, colonies etc. This includes loans / grants to town and country
planning Organization, Delhi Development Authority, Metropolitan Development
Organization, expenditure for development of border areas, expenditure of National
Building Organization etc.
Community facilities i.e., expenditure on community development schemes
(general and unspecific items), national extension schemes, local development works
etc.

6.2 Sanitary affairs services

Urban and rural renewal and municipal amenities i.e. all types of expenditure
for collection and disposal of garbage, refuse, development and maintenance of
sewerage and drainage system, street cleaning smoke regulation etc.

6.3 Housing and Community Amenities affairs and services n.e.c.

Administration, operation or support of activities such as formulation,

administration, coordination and monitoring of overall policies, plans, programmes
and budgets relating to Housing and Community Amenities affairs and services;
preparation and enforcement of legislation and standards relating to Housing and
Community Amenities affairs and services; production and dissemination of general
information, technical documentation and statistics relating to Housing and
Community Amenities affairs and services.

7. CULTURAL, RECREATIONAL AND RELIGIOUS AFFAIRS AND

SERVICES

7.1 Art & Cultural Affairs Services

Administration and Central departments concerning with culture, recreation

and religion i.e., expenditure of Department of Culture, Cultural and literary activities
i.e. expenditure including grants/loans for studies of civilization, language, literature,
libraries etc. This includes loans/ grants for and to central Institute of Indian
Languages, children banks in-regional languages, National Book Fair, expenditure for
prizes for writers for best books, development of Sanskrit Language, development of
Hindi Language and other states languages (under development of Hindi following
are excluded: Commission for Scientific and Technical Terminology, preparation of
Hindi Encyclopedia, translations of manuals and forms in Hindi, correction of Hindi
text Books, opening of Hindi departments in colleges and Universities). Religious
services i.e., grants for religious purpose including repairs and maintenance of ancient
temples, contribution to religious Institutions and for memorial of religious leaders
like Guru Nanak Birth Anniversary, Dussehra Exhibitions.

7.2 Recreational and Sporting Services

Directorate of Physical Education and Sports, Ministry of Information and

Broadcasting, Recreational organs i.e. expenditure on All India Radio (excluding
news division) film production, film censor departments, T.V. Programme, Songs and
Drama Division, organization in film festival, grants/ loans to organization of
Institution engaged in research and production of film, drama like National School of
Drama, film production training centres, art exhibitions etc. Recreational places i.e.
expenditure or maintenance and improvement of botanical and zoological gardens
(excluding botanical and zoological surveys and research), parks, playgrounds,
beaches, swimming pools, expenditure for camps, hostel and other lodging places
 (excluding student hostels) uplift of youth welfare NCC, physical education and
sports.

7.3 Tourism affairs and services

Administration, supervision, inspection, operation or support of activities

relating to Tourism, Development of Tourism, Grants, Loans or Subsidies to support
activities relating to tourism, Memorials of great personalities, maintenance and
development of tourist places, museums etc.

7.4 Cultural, Recreational and Religious affairs and services n.e.c

Administration, operation or support of activities such as formulation,

administration, coordination and monitoring of overall policies, plans, programmes
and budgets for the promotion of sport, recreation, culture and religion: preparation
and enforcement of legislation and standards for the provision of recreational and
cultural services; production and dissemination of general information, technical
documentation and statistics on recreation, culture and religion not else where
classified (other than 7.1, 7.2 & 7.3).

8. ECONOMIC AFFAIRS AND SERVICES

8.1 General administration, regulation and research includes

Ministers and central departments, concerned with the general administration

of economic, commercial and labour affairs, i.e. expenditure of Department of Labour
and employment, Department of Commerce, Department of Company Affairs,
Department of Banking. This includes expenditure on manpower Directorate,
Commercial Intelligence and Statistics, Factory inspection (unspecified or general)
and regulations of working conditions of labour (unspecified or general).
General regulation and registration of business, i.e., expenditure on wage
board, price Control board, regulation of markets, shop’s establishments, regulation
and standardization of weights and measures etc.
Labour affairs of general character i.e., expenditure on employment exchanges
including training centres for unemployment, persons with the object of fixing them
with employment, expenditure on factory inspection (unspecified or general) and
regulation of working conditions of labour (unspecified or general), expenditure for
inspection of mines, inspection of steam boilers etc., expenditure on labour arbitration
boards, labour tribunals, etc.
Research on technological engineering market, labour and similar other
research not allocable to any specific kind of industry. Expenditure on market
research, research on manpower, employment unemployment survey etc., are
included. General meteorological and map making services, i.e., expenditure on
meteorological departments and centres including weather forecasting, expenditure on
National Atlas and Thematic Mapping Organization, Surveyor India etc.

8.2 Agriculture, forestry, fishing and hunting

Administration, regulation and research i.e., expenditure on Ministry of Food

and Agriculture, I.C.A.R.
Development of Agriculture, i.e., expenditure on Agricultural farms,
implementation of improved method of agricultural practices including its
demonstration, exhibitions, publicity, etc. distribution and control of seeds and
fertilizers, storing facilities for agricultural produce, marketing of agricultural
produce, expenditure on agricultural price support schemes, expenditure on grow
 more food scheme. This also includes expenditure on improvement of conditions of
agricultural labourer, development of jute, cotton, tea plantation, sericulture and other
cash crops.
Development and use of soil, i.e., expenditure on soil conservation, irrigation
and drainage of lands, reclamation of wastelands, land settlement, etc. This also
includes consolidation on holding, flood control measures, settlement of land
disputes.
Forest, i.e., expenditure on preservation of wild life, etc., forest fire protection
services and hunting.
Livestock and animal husbandry, i.e., research on animal husbandry,
development of animal husbandry and livestock, expenditure on poultry farms, fodder
development schemes and research on it, expenditure for development of milk
production, wool production, etc. (expenditure on manufacturing, grading and
processing of wool, etc. are excluded).
Fishing, i.e., expenditure for production of fish both inland and coastal,
development of fisheries and research on it, mechanization of fish catching station,
construction and improvement of fish landing station, expenditure for fish nurseries,
fish preservation and cold storage for fish. This also includes improvement of
working conditions of fishermen, contribution to fishermen cooperative societies.

8.3 Mining, Manufacturing and Construction

Administration, regulation and research, i.e. expenditure on Ministry of

Industry, Ministry of steel and Mines, Ministry of Petroleum and Chemicals,
expenditure on geological survey, Commission for Oil & Natural gas, Indian
Standards Institute.
Mining, i.e., expenditure for promotion, investment grants, subsidies and other
assistance for extraction of coal, petroleum, natural gas and other mineral ores,
expenditure for development of mines and working conditions of mines including
labour welfare activities.
Manufacturing, i.e., expenditure for promotion, investment, grants, subsidies,
and other assistance for industrial development including village and small scale
industries. This also includes Khadi Industries and marketing of Khadi and Village
Industrial products.
Building and construction industries, i.e., expenditure for promotion,
development of building materials, etc

8.4 Electricity, gas, steam and Atomic Energy

8.4.1 Electricity, Gas and Steam

Expenditure on promotion, regulation, research, investment grants, subsidies

and other assistance for generation, transmission, and distribution of electric power,
gas, steam, heat etc. This includes loans and advance to bodies like State Electricity
Boards, etc. (Subsidies given for consumption of electric power for the benefit of a
particular industry say Khadi Industry, is excluded from here and taken into account
in that industry).

8.4.2 Atomic Energy

Administration and research, i.e. expenditure of Department of Atomic

Energy. Expenditure on Atomic Energy Commission, Atomic Energy Research and
Nuclear Schemes, Space Research Programmes like Thumba Equatorial Rocket
Launching Stations. Grants and donations to scientific societies and institutes.
8.4.3 Non-conventional Sources of Energy

Administration, supervision, inspection, operation or support of Non-

conventional Sources of Energy viz., solar energy, wind energy etc.,
Grants, loans or subsidies to support the operation, construction, maintenance or
upgrading of such energy systems.

8.5 Drinking Water Supply

Expenditure on promotion, regulation, research investment grants, subsidies

and other assistance for storing, purification and distribution of water, development of
tanks and other water reservoirs in the rural areas, digging of wells in the rural areas
for drinking purposes. (Tube wells and other water resources for irrigation purposes
are excluded).

8.6 Transportation and Communication

8.6.1 Road Transport Highways, roads, bridges and tunnels, i.e.. expenditure for
construction, repairs, maintenance and other outlays for highways, roads, bridges and
tunnels, development and regulation of car part and other type of parking places,
terminal facilities for bus, trucks, etc. (Bridges, tunnels, car parks, highways etc;, for
which tolls are charged excluded).

8.6.2 Water Transport Waterways and other navigation, i.e., expenditure including
assistance, loans, etc. to commercial enterprises for promoting, providing for and
maintaining facilities for inland and coastal waterways, regulation and control of
waterways. This includes expenditure for dredging of canals, rivers, lakes including
construction and operation of light houses, buoys and other navigational aids,
construction, maintenance and operation of docks, harbours and port facilities,
expenditure for protection of sea coast, river coast and canal banks. (Canals, harbors
and ports which are operated by commercial enterprises are excluded).

8.6.3 Air transport and other communications, i.e., expenditure as investment, grant,
subsidies and other assistance for transport, railways, post and telegraphs,
telecommunication services. This includes expenditure on overseas communication
services, rope ways etc.,

8.6.4 Transport & Communication n.e.c.

8.7 Other Economic Services

Storage and warehousing, i.e., expenditure for promotion, regulation, research

and other outlays for storage and warehousing of general character (storage for
specific items are grouped in appropriate category of that item).
Trade activity, i.e. expenditure for promotion, regulation research and other
outlays for trade, promotion activity like Ministry of Foreign Trade, Export
Promotion Directorate, Trade Development Authority, Directorate of Commercial
Publicity, loss on government trading, Trade Commissioner etc.
Cooperative activity, i.e. expenditure for promotion, regulation, research and
other outlays, assistance, loans etc. for cooperative activities of general character.
This includes expenditure of office for registration and control of cooperative
societies, development of cooperative movement in the country. (Cooperative activity
on specific field will be classified in the category according to the field of activity).
9. ENVIRONMENTAL PROTECTION

9.1 Waste Management

Administration, supervision, inspection, operation or support of waste

collection, treatment and disposal systems.
Grants, loans or subsidies to support the operation, construction, maintenance
or upgrading of such systems.

9.2 Waste Water Management

Administration, supervision, inspection, operation or support of sewage

systems and waste water management.
Grants, loans or subsidies to support the operation, construction, maintenance
or upgrading of such systems.

9.3 Prevention and Control of Pollution

Administration, supervision, inspection, operation or support of activities

relating to pollution abatement and control.
Grants, loans or subsidies to support activities relating to pollution abatement
and control.

9.4 Environmental Research & Education

Administration and operation of government agencies engaged in applied

research and experimental development relating to environmental protection.
Grants, loans or subsidies to support applied research and experimental
development relating to environmental protection undertaken by non-government
bodies.

9.5 Environmental Protection n.e.c.

Administration, supervision, inspection, operation or support of activities such

as formulation, administration, coordination and monitoring of overall policies, plans,
programmes and budgets for the promotion of environmental protection, preparation
and enforcement of legislation and standards for the provision of environmental
protection services; production and dissemination of general information, technical
documentation and statistics on environmental protection.

10. OTHER SERVICES

10.1 Relief on calamities

Flood relief, drought relief and relief work on other disasters and calamities.
(Expenditure on specific purpose like education, health, etc., incurred under these
heads are excluded and classified under concerned categories).
Refugee relief and rehabilitation, i.e., expenditure of the Department of
Rehabilitation, feeding and other expenditure on refugees, management of camps,
grants/ loans to refugees for business, etc.

10.2 Other Miscellaneous Services

Other outlays, not elsewhere classified i.e., expenditure for payment of
compensation on zamindari abolition, grants to Bharat Sevak Samaj etc., Also include
are the imputed banking charges at All-India level.