Indian History

Expenditure Budget

The provisions made for a scheme or a programme may be spread over a number of Major Heads in the Revenue and Capital sections in a Demand for Grants. In the Expenditure Budget, the estimates made for a scheme/programme are brought together and shown on a net basis on Revenue and Capital basis at one place. Expenditure of individual Ministries/ Departments are classified under 2 broad Umbrellas (i)Centres’ Expenditures and (ii) Transfers to States/ Union Territories( UTs). Under the Umbrella of Centres’ Expenditure there are 3 sub-classification (a) Establishment expenditure of the Centre (b) Central Sector Schemes and (c) Other Central Expenditure including those on Central Public Sector Enterprises(CPSEs) and Autonomous Bodies.
The Umbrella of Transfers to States/UTs includes the following 3 sub- classification:
(a) Centrally Sponsored Scheme
(b) Finance Commission Transfers
(c) Other Transfer to States