(i)
This document deals with revenue and capital disbursements of various
Ministries/Departments and gives the estimates in respect of each under
'Plan' and 'Non-Plan'. It also gives analysis of various types of
expenditure and broad reasons for the variations in estimates.
(ii)
Under the present accounting and budgetary procedures, certain classes of
receipts, like payments made by one department to another and receipts of
capital projects or schemes, are taken in reduction of the expenditure of
the receiving department. The estimates of expenditure included in the
Demands for Grants are for the gross amounts. While the estimates of
expenditure included in the Annual Financial Statement
are for the net expenditure, after taking into account the recoveries. The
document Expenditure Budget makes certain other refinements like netting
expenditure of related receipts so that inflation of receipts and
expenditure figures are avoided and there can be a better appreciation of
the magnitudes of various expenditure. Contributions to
International bodies and estimated strength of
establishment of various Government Departments and provision therefor
are shown in separate annexes. A statement each showing (i)
Plan grants and loans released by
Ministries/Departments directly to State and district level autonomous
bodies, under various Central and Centrally Sponsored Plan schemes,
(ii) Gender Budgeting and
(iii) Schemes for development of Scheduled Castes and
Scheduled Tribes are also included in this document.
(iii)
Plan Outlay
Plan expenditure forms a sizeable proportion of the total expenditure of the
Central Government. The Demands for Grants of the various Ministries show
the Plan expenditure under each head separately from the Non-Plan
expenditure. The Expenditure Budget Vol. 1 also gives the total Plan
provisions for each of the Ministries arranged under the various heads of
development and highlights the budget provisions for the more important Plan
programmes and schemes. A description of important schemes included in the
Plan along with the objectives, targets and achievements is given in the
Outcome Budget of the respective Ministry. Variations in the estimates of
Plan expenditure are also explained.
(iv) Public Sector Enterprises
A large part of the Plan expenditure incurred by the Central Government is
through public sector enterprises. Budgetary support for financing outlays
of these enterprises is provided by Government either through investment in
share capital or through loans. Expenditure Budget Vol. 1 shows the
estimates of capital and loan disbursements to public sector enterprises in
2008-2009 and 2009-2010 for Plan and Non-Plan purposes and also the extra
budgetary resources available for financing their Plans. A detailed
report on the working of public sector enterprises is given in the document
titled 'Public Enterprises Survey' brought out separately by the
Department of Public Enterprises. A report on
the working of the enterprises under the control of the various
administrative Ministries is also given in the Annual Reports of the various
Ministries circulated to Members of Parliament separately. The annual
reports along with the audited accounts of each of the Government companies
are also separately laid before Parliament. Besides, the reports of the
Comptroller and Auditor General of India on the
working of various public sector enterprises are also laid before
Parliament.
(v) Commercial Departments
Railways is the principal departmentally-run commercial undertaking of
Government. The Budget of the Ministry of Railways and the Demands for
Grants relating to Railway expenditure are presented to Parliament
separately. The total receipts and expenditure of the Railways are, however,
incorporated in the Annual Financial Statement of the Government of India.
To portray the actual working and not inflate either receipts or
expenditure, the expenditure as reflected in the Receipts Budget &
Expenditure Budget Vol. 1 and Vol. 2 has been taken net of receipts.
The Demands for Grants of the Department of
Telecommunications are presented along with other Demands of the
Central Government.
(vi) The receipts and expenditure of the Defence Department shown in the
Annual Financial Statement, are explained in greater detail in the document
Defence Services Estimates presented along with the Detailed Demands for
Grants of the Ministry of Defence.
(vii)
The details of grants given to bodies other than State and Union Territory
Governments are given in the statements of Grants-in-aid paid to
non-Government bodies appended to Detailed Demands for Grants of the various
Ministries. Annexure 5 to Expenditure Budget Vol.1 shows details of
grants-in-aid exceeding Rs. 5 lakhs (recurring) or Rs. 10 lakhs
(non-recurring) to private institutions, organizations and individuals
sanctioned during the year 2007-08.
4. (J)
Expenditure Budget Volume-2
The provisions made for a scheme or a programme may spread over a number of
Major Heads in the Revenue and Capital sections in a Demand for Grants. In
the Expenditure Budget Vol. 2, the estimates made for a scheme/programme are
brought together and shown on a net basis at one place, by Major Heads. To
understand the objectives underlying the expenditure proposed for various
schemes and programmes in the Demands for Grants, suitable explanatory notes
are included in this volume in which, wherever necessary, brief reasons for
variations between the Budget estimates and revised estimates for the
current year and requirements for the ensuing Budget year are also given.
4. (K)
Receipts Budget
EEstimates
of receipts included in the Annual Financial Statement are further analysed
in the document "Receipts Budget". The document provides details of tax and
non-tax revenue receipts and capital receipts and explains the estimates.
The document also provides the arrears of tax revenues and non-tax revenues,
as mandated under the Fiscal Responsibility and Budget Management Rules,
2004.Trend of receipts and
expenditure along with deficit indicators,
statement pertaining to National Small Savings Fund
(NSSF), statement of revenues foregone,
statement of liabilities, statement of guarantees given by the government,
statements of assets and details of external assistance are also included in
Receipts Budget.
4. (L)
Budget at a Glance
(i)
This document shows in brief, receipts and disbursements along with broad
details of tax revenues and other receipts. This document also exhibits
broad break-up of expenditure - Plan and Non-Plan, allocation of Plan
outlays by sectors as well as by Ministries/Departments and details of
resources transferred by the Central Government to State and Union Territory
Governments.This document also shows the revenue deficit, the gross
primary deficit and the gross
fiscal deficit of the Central Government.
The excess of Government's revenue expenditure over revenue receipts
constitutes revenue deficit of Government. Government mainly borrows through
issue of dated securities, i.e. market borrowings. Apart from this,
Government also borrows funds under many schemes which form part of capital
receipts. The difference between the total expenditure of Government by way
of revenue, capital and loans net of repayments on the one hand and revenue
receipts of Government and capital receipts which are not in the nature of
borrowing but which finally accrue to Government on the other, constitutes
gross fiscal deficit. Gross primary deficit is measured by gross fiscal
deficit reduced by gross interest payments. In the Budget documents 'gross
fiscal deficit' and 'gross primary deficit' have been referred to in
abbreviated form 'fiscal deficit' and 'primary deficit', respectively. This
document also shows liabilities of the Government on account of securities
(bonds) issued in lieu of oil and fertilizer subsidies.
(ii)The
document also includes a statement indicating the quantum and nature (share
in Central Taxes, grants/loan) of the total Resources transferred to States
and Union Territory Governments. Details of these transfers by way of share
of taxes, grants-in-aid and loans are given in Expenditure Budget Volume.1.
Bulk of grants and loans are disbursed by the
Ministry of Finance
and are included in the Demand 'Transfers to State and Union Territory
Governments'. The grants and loans released to States and Union Territories
by other Ministries/Departments are provided for in their respective
Demands.
4. (M)
Highlights of Budget
This document explains the key features of the Budget 2009-10, inter alia,
indicating the prominent achievements in various sectors of the economy. It
also explains, in brief, the budget proposals for allocation of funds to be
made in important areas. The summary of tax proposals is also reflected in
the document.
4. (N)
Status of Implementation of Announcements made in Finance Minister's Budget
Speech 2008-09
This document indicates the action taken and action in progress on the
announcements made in the last budget. The position as of January 2009 is
reflected in this document.
4. (O)
Detailed Demands for Grants
The Detailed Demands for Grants are laid on the table of the Lok Sabha
sometime after the presentation of the Budget, but before the discussion on
Demands for Grants commences. Detailed Demands for Grants further elaborate
the provisions included in the Demands for Grants as also actual expenditure
during the previous year. A break-up of the estimates relating to each
programme/organisation, wherever the amount involved is not less than Rs.10
lakhs, is given under a number of object heads which indicate the categories
and nature of expenditure incurred on that programme, like salaries, wages,
travel expenses, machinery and equipment, grants-in-aid, etc. At the end of
these Detailed Demands are shown the details of recoveries taken in
reduction of expenditure in the accounts.
4. (P) Outcome
Budget
( With effect from Financial Year 2007-08, the Performance Budget and the
Outcome Budget hitherto presented to
Parliament
separately by Ministries/Departments, are merged and presented as a single
document titled "Outcome Budget" by each Ministry/Department in respect of
all Demands/Appropriations controlled by them, except those exempted from
this requirement. Outcome Budget broadly indicates physical dimensions of
the financial budget of a Ministry/Department, indicating actual physical
performance in the preceding year (2007-2008), performance in the first nine
months (up to December) of the current year (2008-2009) and the targeted
performance during the ensuing year (2009-2010).
(ii)
Outcome Budget contains a brief introductory note on the organization and
function of the Ministry/Department, list of major programmes/schemes
implemented by the Ministry/Department, its mandate, goal and policy
framework, budget estimates, scheme-wise analysis of physical performance
and linkage between financial outlays and outcome, review covering overall
trends in expenditure vis-a-vis budget estimates in recent years, review of
performance of statutory and autonomous bodies under the administrative
control of the Ministry/Department, reform measures, targets and
achievements and plan for future refinements.
(iii)
As far as feasible, coverage of women and SC/ST beneficiaries under various
developmental schemes and schemes for the benefit of North Eastern Region
are also separately indicated.
4. (Q)
AnnuAnnual
Reports
A descriptive account of the activities of each Ministry/Department during
the year 2008-2009 is given in the document Annual Report which is brought
out separately by each Ministry/Department and circulated to Members of
Parliament at the time of discussion on the Demands for Grants.
4. (R) Economic Survey
The Economic Survey brings out the economic trends in the country, which
facilitates a better appreciation of the mobilisation of resources and their
allocation in the Budget. The Survey analyses the trends in agricultural and
industrial production, infrastructure, employment, money supply, prices,
imports, exports, foreign exchange reserves and other relevant economic
factors which have a bearing on the Budget, and is presented to the
Parliament ahead of the Budget for the ensuing year.
The Budget of the Central Government is not merely a statement of receipts
and expenditure. Since Independence, with the launching of Five Year Plans,
it has also become a significant statement of governmental policy. The
Budget reflects and shapes, and is, in turn, shaped by the country's
economic life. For a better appreciation of the impact of governmental
receipts and expenditure on the other sectors of the economy, it is
necessary to group them in terms of economic magnitudes, for example, how
much is set aside for capital formation, how much is spent directly by the
Government and how much is transferred by Government to other sectors of the
economy by way of grants, loans, etc. nt>This analysis is contained in
the document Economic and Functional
Classification of the Central Government Budget
which is brought out by the Ministry of Finance separately.
|
INDEX |
Topics
|
Paragraph Number
|
Accounting classification
|
4(A)(vi)
|
Annual Financial Statement
|
4(A),4(A)(iv),(vi),4(B)(i),4(D),4(I)(ii),
(v),(vi),4(K)
|
Annual Report
|
2,4(I)(iv),4(Q)
|
Appropriation
|
4(B)(ii),4(P)
|
Appropriation Bill
|
4(C)
|
Appropriation (Vote on Account) Bill
|
4(C)
|
Budget at a Glance
|
4(L)
|
Budget/Budget of the Central Government
|
4(R)
|
Capital Budget
|
4(A),4(A)(v)
|
Charged Expenditure
|
4(B)(i)
|
Consolidated Fund
|
4(A),4(A)(i)(ii)(iii)(vi),4(B)(i)(ii),4(C)
|
Contingency Fund
|
4(A),4(A)(ii)
|
Defence Services Estimates
|
4(I)(vi)
|
Demands for Grants
|
4(A)(vi),4(B)(i),4(C),4(I)(ii),
(iii),(v),4(J),4(O),4(Q)
|
Detailed Demands for Grants
|
2,4(I)(vi),(vii),4(O)
|
| |
|
Economic Survey
|
2,4(R)
|
Expenditure Budget
|
4(I),(ii)(iii)(iv)(vii), 4(J),4(L)(ii)
|
External Assistance
|
4(K)
|
Extra Budgetary Resources
|
4(I)((iv)
|
Finance Bill
|
4(A)(iv),4(D),4(E)
|
Fiscal Deficit
|
4(H),4(L)(i)
|
Fiscal Policy Strategy Statement
|
4(G)
|
Grants-in-aid
|
4(I)(vii)
|
Guarantees given by the Central Government
|
4(K)
|
International Bodies - Contribution to Market Loans
|
4(I)((ii)
|
Macro-economic Framework Statement
|
4(F)
|
Medium-term Fiscal Policy Statement
|
4(H)
|
Memorandum Explaining the Provisions in the Finance Bill
|
4(D),4(E)
|
New Service
|
4(B)(i)
|
Outcome Budget
|
2,4(I)(iii),4(P)(i)(ii)
|
Plan Outlay
|
4(I)(iii),4(L)(i)
|
Public Account
|
4(A),4(A)(iii),(v)
|
Public Enterprises Survey
|
4(I)(iv)
|
Public Sector Enterprises
|
4(I)(iv)
|
Railways
|
4(I)(v)
|
Receipts Budget
|
4(I)(v),4(K)
|
Resources transferred to States/Union Territories
|
4(L)(i)(ii)
|
Revenue Budget
|
4(A)(iv)
|
Revenue Deficit
|
4(H),4(L)(i)
|
Statement of Action Taken on Budget Announcements
|
4(N)
|
Strength of Establishment of Govt Deptts
|
4(I)(ii)
|
Summary of Demands for Grants
|
4(B)(i)
|
Treasury Bills
|
4(A)(v)
|
Vote on Account
|
4(C)
|