1
Accounts at a Glance
Accounts at a Glance
2008-09
CONTENTS
Introduction
3
Overview
4
Significant Accounting Policies
9
Financial Statements
14
Receipts
17
Expenditure
21
Debt And Other Liabilities
25
Appropriation Accounts
30
Appendices
33
1. Ten Year Summary
2. Statement of Non Tax Revenues
3. Statement of Commercial Receipts
4. Maturity Profile of Interest Bearing Market Loans
5. Statement of Non Plan Expenditure
6. Statement of Subsidies
7. Expenditure on Pay and Allowances
8. Expenditure on Major Plan Schemes with Budget
support of over Rs.1000 crores
9. Expenditure of Ministries and Departments
10. Grants/Appropriations involving savings
of Rs. 100 crores and above
2
Accounts at a Glance
3
Accounts at a Glance
Accounts at a Glance
2008-09
Introduction
Article 150 of the Constitution provides for maintenance of the Government
accounts “in such form as the President may, on the advice of the
Comptroller & Auditor General, prescribe”. The executive powers to prescribe
the form and content of accounts are the responsibilities of the Controller
General of Accounts (CGA), Ministry of Finance under the Allocation of
Business Rules. CGA has also been entrusted with the responsibility of
preparation of Finance Accounts and Appropriation Accounts (Civil) of the
Union Government.
Finance Accounts comprising the accounts of the Union Government as a
whole incorporating transactions of Civil Ministries and Non Civil Ministries,
i.e., Defence, Post and Railways are being compiled by the Controller
General of Accounts. They contain Union Government’s annual financial
statements, including the accounts of receipts and outgoings from the
Consolidated Fund of India, the Public Accounts, the accounts of public
debt, other liabilities and assets as recorded in the Accounts.
Article 114 of the Constitution prescribes that “No money shall be withdrawn
from the Consolidated Fund of India except under appropriation made by
law passed in accordance with the provisions of this article”. Appropriation
Accounts are prepared to show compliance by the Government Departments
with the appropriations provided by Parliament under various demands.
Explanations are provided for significant variances (both excesses and
savings) between the original Demand and final appropriation and actual
expenditure. The Appropriation Accounts incorporating transaction of all
Civil Ministries are being compiled by the Controller General of Accounts
for presentation in Parliament. The Appropriation Accounts of Non-Civil
Ministries are being prepared by the respective Departments / Ministries.
During the year 2008-09, the Controller General of Accounts prepared
Finance Accounts of Union Government. Appropriation Accounts are
prepared for Civil Ministries having 5 Appropriations and 93 Grants.
The Accounts at a Glance has been prepared to provide a summarized
view of the financial performance as detailed in the Finance Accounts and
Appropriation Accounts (Civil) for the year 2008-09, which contain audited
financial statements of the Government.
4
Accounts at a Glance
Overview
Receipt, Expenditure & Deficit*
During the year 2008-09, total receipts which include borrowings were
Rs. 883,956 crores. Gross Tax receipts were Rs.603,498 crores, out of which
Rs.160,179 crores (26.5%) were transferred to States and Union Territories
as their share of taxes. The net tax revenue retained by the Centre was
Rs. 443,319 crores. Total non-debt receipts (net of devolution) of
the Government were Rs. 546,964 crores.
Total Government expenditure from Consolidated Fund of India was
Rs. 883,956 crores. Out of which, revenue expenditure was Rs.793,798
crores (90%) and capital expenditure was Rs. 90,158 crores (10%). Share of
Plan expenditure in the total expenditure was 31% (Rs. 275,235 crores),
remaining 69 % (Rs. 608,721 crores) was Non Plan expenditure.
Financial Highlights 2008-09
(Rs. Crores)
Description
R.E.
Actuals
Actuals
Year to
Year
2008-09
2008-09
2007-08 Growth
1
Revenue Receipts
562,173
540,259
541,925
0%
2
Tax Revenue (Net to Centre)
465,970
443,319
439,547
1%
3
Non-Tax Revenue
96,203
96,940
102,378
[-] 5%
4
Capital Receipts
12,265
6,705
43,895
[-]85%
5
Recoveries of Loans
9,698
6,139
5,100
20%
6
Other Receipts
2,567
566
38,795
[-]99%
7
Total Receipts (1+4)
574,438
546,964
585,820
[-]7%
8
Non-Plan Expenditure
617,996
608,721
507,650
20%
9
On Revenue Account
561,790
559,024
420,922
33%
10 Interest Payments
192,694
192,204
171,030
12%
11 On Capital Account
56,206
49,697
86,728
[-]43%
12 Plan Expenditure
282,957
275,235
205,082
34%
13 On Revenue Account
241,656
234,774
173,572
35%
14 On Capital Account
41,301
40,461
31,510
28%
15 Total Expenditure (8+12)
900,953
883,956
712,732
24%
16 Revenue Expenditure (9+13)
803,446
793,798
594,494
34%
17 Capital Expenditure (11+14)
97,507
90,158
118,238
[-]24%
18 Revenue Deficit (16-1)
241,273
253,539
52,569
382%
19 Fiscal Deficit [15-7]
326,515
336,992
126,912
166%
20 Primary Deficit (19-10)
133,821
144,788
(-)44,118
428%
* Figures of receipts and expenditures shown in this document (Except those in the chapters
“Financial Statements” and “ Debt & other Liabilities” ) have been netted as per the Budget
Documents.
5
Accounts at a Glance
Over the last decade, Gross Tax Revenues of the Government have
increased almost three and half times from Rs. 171,752 crores [1999-
2000] to Rs. 603,498 crores [2008-09]. In terms of GDP, Gross Tax Revenue
during 2008-09 was 11.12% of GDP.Non-Tax Revenues have declined
from a high of 3% of GDP in 2001-02 to 1.79% in 2008-09.
Revenue Expenditure has increased from the last year. In 2008-09, it
was 14.63% of GDP, marginally higher as compared to previous year. Capital
expenditure was 1.66% of GDP in 2008-09.
GOI Expenditure
12.7
13.3
13.1
13.7
13.2
12.3
12.3
12.5
12.6
14.6
2.5
2.3
2.7
2.5
4.0
3.6
1.9
1.7
2.5
1.7
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
99-00
00-01
01-02
02-03
03-04
04-05
05-06
06-07
07 -08
o8-09
Rs.
C
rores
0.0
2.0
4.0
6.0
8.0
10.0
12.0
14.0
16.0
%toG
D
P
Revenue Expenditure
Capital Expenditure
Revenue Expenditure
Capital Expenditure
6
Accounts at a Glance
The net receipts of the Centre were sufficient to meet only 62% of the
total expenditure, leaving a deficit of Rs. 336,992 crores. The Revenue
deficit for the year was Rs.253,539 crores. In terms of GDP, Fiscal deficit
was 6.21% of GDP and Revenue Deficit was 4.67% of GDP.
Sources of Financing the Deficit
The deficit of Rs. 336,992 crores was financed mainly from Internal Debt
of Rs.218,746 crores and External Debt of Rs.11,015 crores. During the
year there was a decrease in Cash Balance for Rs. 134,377 crores.
Financing of Deficit
(Rs. Crores)
Description
2007-08
2008-09
Internal Debt
254,676
179%
218,746
65%
Market Loans
131,768
92%
233,630
69%
Treasury Bills
27,481
19%
99,597
30%
Compensation and Other Bonds
9,229
6% (-)23,819
(-)7%
Others
86,198
60% (-)90,662
(-)27%
External Debt including Revolving fund
9,316
7%
11,015
3%
Cash Draw Down
[-]134,751
- 95%
134,377
40%
Public Account
[-] 2,329
-2% (-)27,146
(-)8%
Total Financing
126,912
100% 336,992
100%
7
Accounts at a Glance
* External Debt (Rs 123,046 Crores) has been taken at historical value. If it were to be taken
at current value (Rs. 264,060 Crores) the figure for Public Debt as on 31st March 2009 would
be Rs. 2,283,901 Crores.
** Total liability of Central Government on account of Small Savings, PF etc. as on 31-3-2009
is Rs.887,609 crores. Out of this, investment of Rs. 458,556 crores has been made in Special
State Govt. Securities and Rs.1,500 crores in IFCL leaving net outstanding liability of
Rs. 427,553 crores on this account.
Debt & other Liabilities
During the year, Government contracted fresh debt of Rs. 2,395,765 crores
and discharged past debt to the extent of Rs. 2,164,561 crores. The net
result was an increase in public debt by Rs. 231,205 crores. The total stock
of debt outstanding as on 31.3.2009 was Rs. 2,142,887crores. Total interest
bearing obligations at the end of 2008-09 were Rs. 2,648,824 crores and
total liabilities were Rs. 2,699,122 crores.
Changes in Debt & other Liabilities
(Rs. Crores)
Description
01-Apr-08 Additions Discharges 31-Mar-09 Increase/
Decrease
Debt*
1,911,682
2,395,765
2,164,560 2,142,887
231,205
Small Savings, PF etc. **
339,815
357,343
269,605
427,553
87,738
Other Interest Bearing
73,063
48,235
42,914
78,384
5,321
Obligations
Other Non Interest Bearing
63,724
163,231
176,657
50,298 (-)13,426
Obligations
Total Debt & Other Liabilities
2,388,284 2,964,574 2,653,736 2,699,122 310,838
In the last 10 years, Public Debt [at current value] has grown over three
fold from Rs. 550,440 crores in 1997-98 to Rs. 2,283,901 crores in 2008-09.
In terms of GDP, Public Debt [at current value] has increased from 35.2%
of GDP in 1997-98 to 42.09% of GDP at the end of 2008-09. At the end of
2008-09, Internal debt was 37.22% of GDP and External Debt [at current
value] was 4.87% of GDP.
GOI Debt
36.5
38.5
39.8
41.3
41.4
40.9
39.0
37.5
38.2
37.2
9.5
9.1
8.7
7.9
6.7
6.1
5.4
4.9
4.5
4.9
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
99-00
00-01
01-02
02-03
03-04
04-05
05-06
06-07
07 -08
o8-09
Rs.
C
ro
res
0.0
5.0
10.0
15.0
20.0
25.0
30.0
35.0
40.0
45.0
%toG
D
P
Internal Debt
External Debt (Current Value)
Internal Debt
External Debt
8
Accounts at a Glance
Sources and Application of Funds
During the year 2008-09, Government raised revenues of Rs.546,964 crores
(net of devolution to States & Union Territories) and debt of Rs. 2,394,322
crores. Total funds received in the Consolidated Fund of India were, thus,
Rs. 2,941,286 crores. Out of this Rs. 2,164,561 crores were utilized to
repay past debt and Rs.883,956 crores were spent on Government’s current
activities. This resulted in a deficit of Rs.107,231 crores on Consolidated
Fund of India, which decreased the Govt. Cash Balance by Rs. 134,377
crores.
Sources and Application of Funds
(Rs. Crores)
Sources
Application
2008-09
2007-08
2008-09
2007-08
Revenues
546,964
585,820 Expenditure
883,956
712,732
Tax
443,319
439,547 Plan
275,235
205,082
Non Tax
96,940
102,378 Non Plan
608,721
507,650
Non-debt Capital
6,705
43,895 Interest Payment
192,204
171,030
Other Sources
2,501,553 1,731,022 Other Applications 2,164,561 1,604,110
Fresh Debt
2,394,322
1,868,102 Debt Repayment
2,164,561 1,604,110
Internal
2,373,300
1,851,293 Internal
2,154,554 1,596,617
External
21,022
16,809 External
10,007
7,493
Cash Draw Down
134,377 [-] 134,751
Public Account
(-)27,146
[-] 2,329
Total
3,048,517
2,316,842 Total
3,048,517
2,316,842
Compared to previous year, Government receipts increased by 20%.Tax
receipts remained almost static whereas Non Tax Receipts decreased by
5%. Government expenditure increased by 24%. Capital Expenditure has
decreased by 24% over the previous year whereas revenue expenditure
incresed only by 34% over the previous year. Plan expenditure increased
by 34% and Non Plan expenditure increased by 20%.
9
Accounts at a Glance
Significant Accounting Policies
Reporting Entity
The financial statements and accounts presented herewith pertain to the
Government of India and Union Territories of Andaman & Nicobar Islands,
Chandigarh, Dadra & Nagar Haveli, Daman & Diu and Lakshadweep.
Accounts of other public entities such as State Governments, other Union
Territories, Government owned business enterprises, Autonomous Bodies
etc. are not included.
Accounts have been prepared in accordance with the Constitutional
provisions under Article 151(1).
Form & Content of Accounts
Article 150 of the Constitution provides for maintenance of the Government
accounts “in such form as the President may, on the advice of the
Comptroller & Auditor General, prescribe”. The executive powers to prescribe
the form and content of accounts are delegated to the Controller General
of Accounts, Ministry of Finance under the Allocation of Business Rules.
In exercise of these powers Government Accounting Rules, 1990 have been
framed, which lay down the general principles of Government accounting.
The manner in which public financial resources are to be managed is also
prescribed in the Constitution. In accordance with the provisions of Article
266, all Government revenues, including loans raised by the government
and proceeds from lending operations are credited to the Consolidated
Fund of India (CFI) and all other moneys received by the Government are
credited to Public Account. All Government expenditures are met from the
Consolidated Fund of India.
A Contingency Fund, with a corpus of Rs. 500 crores, is also maintained
as an imprest with the Government for meeting unforeseen expenditures
pending authorization from Parliament.
Appropriation of moneys out of the CFI is done in accordance with the
Constitutional provisions contained in Articles 112 to 117.
Cash Basis of Accounting
Accounts of the Government are maintained on cash basis. Revenues and
expenditures are recognized in the period in which they are collected or
paid for. Amounts due to or due by the Government during the period are
not recognized.
The Government accounts mainly record:
(a) cash flows into and out of Government cash balance maintained by
the Reserve Bank of India,
(b) stock of Government’s liabilities (Public Debt and transactions on Public
Account) and financial assets (Loans & Advances), and
(c) certain non-cash transactions (Inter-fund transfers between
10
Accounts at a Glance
Consolidated Fund, Contingency Fund and Public Account, in-kind
external assistance, write off of losses and conversion of past loans into
grants etc.).
The financial statements and accounts are maintained under the historical
cost convention. The external debt has been shown at the exchange rate
applicable at the time of contracting the debt. Similarly, Government
financial investments (Equity and Loans) are shown at their historical
value. No provision is made for impairments to the value of such assets.
The basis of accounting being cash, physical assets are not depreciated or
amortized. The losses or write-offs of the physical assets at the end of
their life are also not recognized or expensed.
The financial statements presented here do not include the liability of the
Government towards superannuation benefits of those Government
employees, who are covered under the defined benefit scheme of pension
and are paid on ‘Pay As You Go’ basis.
Accounting Period
The accounts follow an annual budgetary cycle of April to March.
Currency
Accounts are maintained in Indian Rupees. Foreign currency transactions
(both receipts and payments) are also recorded in Indian Rupees at
applicable conversion rates.
Revenue & Capital Receipts/Expenditure
Revenue receipts include all tax and non-tax receipts, except those resulting
from sale of assets.
Revenue expenditures are expenditures that are recurring in nature and
are supposed to be met out of revenue receipts. Transfer payments to
State Governments and other entities, including those meant for asset
creation by the recipient, are also treated as revenue expenditures.
Capital receipts mainly include sale proceeds of government assets,
including those realized from divestment of Government equity in PSUs.
Capital Expenditures are those that are incurred with the objective of
increasing concrete assets of a material and permanent character. These
include expenditures incurred on acquisition of immovable assets,
machinery and equipment and Government equity investments. Debt
operations of the Government are also treated as capital expenditures.
Exchange Variations
Foreign loans are recorded at the historical exchange rate, i.e. the
exchange rate prevalent at the time of contracting the debt. Repayments
of such loans are also recorded at the exchange rates prevalent at the
time of repayments. The loss/gain on external loans due to exchange
variation is expensed to “8680-Misc. Government Account” after the loan
is fully paid off.
11
Accounts at a Glance
External Assistance
External aid in the form of aid material, equipment or other supplies is
also recognized at the value of such aid and recorded as receipts. Allocation
of such material for use by Government departments or disbursal as grants-
in-aid to other entities is recorded as revenue expenditure.
Fiscal Deficit
The fiscal deficit is the difference between the government’s total expenditure
and its total receipts (excluding borrowing). The elements of the fiscal deficit
are (a) the revenue deficit, which is the difference between the government’s
current (or revenue) expenditure and total current receipts (that is, excluding
borrowing) and (b) capital expenditure. Fiscal deficit can be financed by borrowing
from the Reserve Bank of India (which is also called deficit financing or
money creation) and market borrowing (from the money market that is mainly
from banks).
Primary Deficit
The Fiscal deficit minus interest payment gives Primary Deficit. It can be
interpreted as the excess non-interest expenditure of the Government over
receipts.
Plan and Non Plan Expenditure
Non-Plan expenditure is a generic term, which is used to cover all expenditure
of the Government which are of obligatory in nature e.g. interest payments,
pensionary charges and statutory transfers to State and Union Territory
Governments. A part of the expenditure relates to essential functions of the
state e.g. Defence, Internal Security, external affairs and revenue collection.
All other expenditure is Plan expenditure. It may either Revenue expenditure
or Capital expenditure.
Ways and Means Advances
The Reserve Bank of India provides Ways and Means Advances (WMA) to the
State Governments to help them to tide over temporary mismatches in the
cash flow of their receipts and payments. Such advances, are under the RBI
Act, ‘..repayable in each case not later than three months from the date of
making that advance’. There are two types of WMA – normal and special.
RE/BE/Actuals
The BE (Budget Estimates) is the expenditure and receipt provision of the
Government for the financial year commencing from 1st April of that year
which is usually presented in the Parliament shortly before the
commencement of the financial year. In the Budget Document of an year the
RE i.e. Revised Estimates for the previous year are also depicted which are
more or less the actual estimated expenditure of the government. However
the actual expenditure or Actuals is compiled after taking into account the
exact expenditure made by the Government for the year and is depicted in
the Finance Accounts and Appropriation Accounts.
12
Accounts at a Glance
Borrowings
The Government resorts to borrowings from Internal and External sources
known as Public Debt to finance the deficit of the Government. In addition to
this the Public Account is also a source of finance to Government’s Deficit.
The Internal borrowing mainly comprises Market Loans.
Structure of Accounts
Government accounts are kept in the following three parts: -
I.
Consolidated Fund Of India
All revenues received by Government by way of taxation like income tax,
central excise, custom, land revenue (tax revenues) and other receipts
flowing to Government in connection with the conduct of Government
business like receipts from Railways, Posts, Transport etc. (non-tax
revenues) are credited into the Consolidated Fund. Similarly, all loans
raised by Government by issue of Public notification, treasury bills (internal
debt) and loans obtained from foreign governments and international
monetary institutions (external debt) and all moneys received by
Government in repayment of loans and interest thereon are also credited
into this Fund. All expenditure incurred by the Government for the conduct
of its business including repayment of internal and external debt and
release of loans to States/Union Territory Governments for various purposes
is debited against this Fund.
CFI transactions are classified using functional classification divided into
functions and programs [largely conforming to plan heads of development
but for Constitutional and other requirements] with a 6-tier hierarchical
structure as follows:
Major Head – representing a major function of the Government.
Sub-Major Head – representing a sub-function of the Government.
Minor Head – representing a program of the Government.
Sub Head – representing a scheme.
Detailed Head – representing a sub-scheme and
Object Head – for the object of expenditure [e.g. salaries, office
expenses].
Expenditure transactions are also classified into ‘Plan’ or ‘Non-Plan’
expenditures and ‘Voted’ or ‘Charged’ expenditures.
II. Contingency Fund Of India
This is in the nature of an imprest and is kept at the disposal of the
President of India to enable the Government to meet unforeseen expenditure
pending its authorization by the Parliament. The money is to be used to
provide immediate relief to victims of natural calamities and also to
implement any new policy decision taken by the Government pending its
13
Accounts at a Glance
approval by the Parliament. In all such cases, after Parliament convenes
in the next session, a Bill is presented indicating the total expenditure to
be incurred on the scheme/ project during the current financial year.
After the bill is voted by Parliament, the money already spent out of the
Contingency Fund is recouped by debiting the expenditure to the concerned
functional Major Head etc. in the Consolidated Fund of India.
III. Public Account Of India
All Public Moneys received by Government other than those, which are to
be credited to the Consolidated Fund of India, are accounted for under the
Public Account. The receipts into the Public Account and disbursements
out of it are not subject to vote by Parliament. Receipts under this account
mainly flow from the sale of Savings Certificates, contributions into General
Provident Fund and Public Provident Fund, Security Deposits and Earnest
Money Deposits received by the Government. In respect of such receipts,
the Government acts as a Banker or Trustee and refunds the money after
completion of the contract/event. The Public Account also includes various
suspense and remittance heads.
Transaction on Public Account are recorded as receipts and disbursements
and classified into the following broad categories:
Small Savings
Reserve Funds
Deposits & Advances
Suspense & Misc.
Remittances
Cash Balance
14
Accounts at a Glance
* Represents cumulative deficit and surplus of the past years
Financial Statements
Statement of Financial Position
(Rs. Crores)
March 31, 2008
March 31, 2009
LIABILITIES
2,374,317
2,998,030
A. Public Debt
1,911,682
2,142,887
1. Internal Debt
1,799,651
2,019,841
2. External Debt
112,031
123,046
B. Contingency Fund
500
500
C. Liabilities on Public Account
(Net of investments/ advances)
462,135
854,643
1. Reserve Funds
44,845
342,472
2. Deposits and Advances
77,475
84,618
3. Small Savings, Provident Funds etc.
339,815
427,553
ASSETS
2,374,317
2,998,030
A. Cash & Cash Equivalent
249,633
111,475
1. Cash Balance
229,633
95,256
2. Short Term Cash Investment
20,000
16,219
B. Other Financial Assets
421,479
764,318
1. Equity Investments in PSUs
207,813
264,909
2. Loans and Advances
219,481
219,979
a. States/ UTs
146,071
144,805
b. PSUs
73,410
75,174
3 Suspense and Miscellaneous
(-)5,815
279,430
C. Accumulated Deficit*
1,703,205
2,122,237
15
Accounts at a Glance
Operating Statement
(Rs. Crores)
2007-08
2008-09
Receipts
Revenue Account
649,426
653,847
Tax Revenue
441,347
445,119
Non-Tax Revenue
205,357
205,934
Grants-in-aid
2,722
2,794
Other Receipts
38,796
566
Disinvestment of PSU
4,387
22
Others
34,409
544
Total Receipts
688,222
654,413
Expenditure
Revenue Account
734,861
1,010,225
General Services
299,907
359,333
Social Services
61,482
86,894
Economic Services
263,494
438,169
Grants-in-aid
109,978
125,829
Capital Account
65,295
61,427
General Services
41,552
45,753
Social Services
1,764
3,593
Economic Services
21,979
12,081
Miscellaneous
1,413
1,214
Total Expenditure
801,569
1,072,866
Prior Period Adjustments
2,702
579
Deficit*
116,049
419,032
* Deficit is carried forward to the Statement of Financial Position and shown as Accumulated
Deficit
16
Accounts at a Glance
Statement of Receipts and Disbursements
(Rs. Crores)
2007-08
2008-09
Receipts
3,027,696
3,648,164
Consolidated Fund of India
2,566,715
3,063,687
Tax Revenue
441,347
445,119
Non Tax Revenue
205,357
205,934
Grants in aid & contributions
2,723
2,794
Misc. Capital Receipts
38,796
566
Public Debt
1,868,102
2,395,765
Loans & Advances
10,391
13,509
Contingency Fund of India
0
0
Public Account
460,981
584,477
Small Savings, Provident Fund
294,333
357,342
Reserve Funds
75,771
100,966
Deposits & Advances
69,716
116,065
Suspense & Misc.
18,514
8,654
Remittances
2,647
1,450
Disbursements
2,892,945
3,782,541
Consolidated Fund of India
2,467,685
3,266,926
General Services
299,907
359,333
Social Services
61,482
86,894
Economic Services
263,494
438,169
Grants in aid & contributions
109,978
125,829
Capital Outlay
116,937
77,556
Repayment of Debt
1,604,110
2,164,560
Loans & Advances
11,777
14,585
Transfer to Contingency Fund of India
0
0
Public Account
425,260
515,615
Small Savings, Provident Fund
262,064
269,605
Reserve Funds
65,377
121,564
Deposits & Advances
85,744
108,922
Suspense & Misc.
10,585
11,240
Remittances
1,490
4,284
Receipts Over Disbursements
134,751
(-)134,377
Opening Cash Balance
94,882
229,633
Closing Cash Balance
229,633
95,256
17
Accounts at a Glance
Receipts
Receipts of the Government are classified into Revenue Receipts and
Non-Debt Capital Receipts. Revenue Receipts include Tax Revenues and
Non-Tax Revenues. During the year 2008-09, Tax Revenues constituted
about 81% of the total Government non-debt receipts. Remaining revenues
come from Non Tax Revenues (18%) and Non Debt Capital Receipts (1%).
Corporation Tax, Income Tax, Cutoms & Union Excise continues to be the
biggest revenue sources for the Government, contributing nearly two third
of the total Government non-debt receipts. Corporation Tax (29%),Union
Excise Duties [15%], Customs (13%), Income Tax (13%), Interest (4%) and
Dividend (7%) are the major contributors to non-debt Government receipts.
The total GOI receipts
[net of devolution of taxes
to the States] for the year
2008-09 were Rs.546,898
crores - a decrease of
Rs.38,922 crores [7%] over
the previous year. Tax
Revenues
increased
marginally by 1% from
Rs. 439,547 crores to
Rs. 443,3197 crores while
Non-Tax Revenue decreased
by 5% from Rs. 102,378
crores to Rs. 96,940 crores.
Other receipts of the
Government during 2008-09
mainly comprise of an
amount of Rs. 6,139 crores
received on account of
recoveries of loan
Non Debt Receipts
(Rs. Crores)
Description
2008-09 2007-08 Growth
Tax Revenue
443,319
439,547
1%
Non-Tax Revenue
96,940
102,378
[-] 5%
Other Receipts
6,705
43,895
[-]85%
Total Non Debt Receipts 546,964 585,820
[-]7%
CFI Receipts (2008-2009)
18
Accounts at a Glance
* Minus devolutions to States arise due to adjustment of default on repayments due from the
State Govts. to the Centre.
Tax Revenue
Tax Revenue collections (net to Centre) have gone up from Rs.439,547
crores in 2007-08 to Rs.443,319 crores in 2008-09 - an increase of
Rs. 3,772 crores [1%]. Major increases were seen in Service Tax (19%),
Corporation tax (11%) and Income Tax (3%),whereas decrese were seen
in Union Excise Duties (12%) and Security Transaction Tax (37%).
Tax Revenues
(Rs. Crores)
Description
2008-09
2007-08
YTY
Devolution
Devolution
Growth on
Gross
to States*
Net
Gross
to States
Net
Gross Tax
1 Corporation Tax
213,395
52,598
160,797 192,911
48,251 144,660
11%
2 Income Tax
106,046
33,028
73,018 102,644
32,349
70,295
3%
3 Interest Tax
9
-
9
3
-
3
200%
4 Fringe Benefit Tax
7,977
-
7,977
7,098
-
7,098
12%
5 Expenditure Tax
17
(-)2
19
38
(-)2
40
(-)55%
6 Wealth Tax
389
50
339
340
53
287
14%
7 Securities Transactions
5,405
-
5,405
8,576
-
8,576
[-]37%
8 Banking Cash Transactions
585
-
585
586
-
586
0%
9 Customs
99,879
30,662
69,217 104,119
28,737
75,382
[-]4%
10 Union Excise Duties
108,402
26,741
81,661 123,425
27,434
95,991
[-]12%
11 Service Tax
60,941
17,106
43,835
51,301
14,984
36,317
19%
12 Other Taxes
765
(-)4
769
782
(-)6
788
[-]2%
13 Taxes of Union Territories
1,488
-
1,488
1,324
-
1,324
12%
14 Surcharge transferred to
NCCF
(-)1,800
-
(-)1,800 (-)1,800
- (-)1,800
0%
Total Tax Revenue
603,498
160,179
443,319 591,347
151,800 439,547
2%
Non-Tax Revenue
Non-Tax revenue of the Government mainly accrues in the form of Interest
Receipts, Dividends and Profits from Public Enterprises and fees/ charges
for providing various services. Non-Tax Revenue collections decreased by
Rs.5,438 crores [5%] from Rs.102,378 crores in 2007-08 to Rs.96,940 crores
during 2008-09.
Non-Tax Revenues
(Rs. Crores)
Description
2008-09
2007-08 YTY Growth
(%)
Interest Receipts
20,717
21,061
(-) 2
Dividends and Profits
38,607
34,500
12
Non- Tax Revenue of UTs
797
811
[-]2
Other Non-Tax Revenue
36,819
46,006
[-]20
Total Non-Tax Revenue
96,940 102,378
[-]5
19
Accounts at a Glance
Interest Receipts (Gross)
Interest receipts is one of the main sources of Non Tax Revenues to
Government. Interest mainly comes from the State/Union Territory
Governments on account of loans extended to them by the Union
Government. This alone forms 40% of the total interest receipts. Railways
(15%) and Public Sector Undertakings (8%) are other significant
contributors.
Total interest receipts (Gross) during 2008-09 were Rs. 30,846 crores,
which was lower by Rs. 3,766 crores (11%) compared to previous year.
Interest receipt from States/UTs , Railways and PSUs have decreased by
Rs.2,699 crores, Rs 185 crores and Rs 1227 crores respectively whereas
from other sorces it has increased by Rs.348 crores.
Interest Receipts (Gross)
(Rs. Crores)
Sources
2008-09
2007-08
2006-07
2005-06
States/ UTs
12,204
14,903
12,712
12,803
Railways
4,692
4,877
4,221
3,642
Departmental Commercial
163
166
159
230
Undertakings
Public Sector and other
2,314
3,541
3,436
1,421
Undertakings
Others
11,473
11,125
6,025
12,703
Total
30,846
34,612
26,553
30,799
Dividends
During 2008-09, dividends of Rs. 38,607 crores were received on investments
made by Government, registering an increase of Rs.4,162 crores [12%]
over the previous year.
Dividend - Major Sources
(Rs. Crores)
Major Sources
2008-09
2007-08
2006-07
2005-06
Public Sector and other
19,788
20,712
18,874
18,511
Undertakings
LIC of India
829
829
522
697
Nationalized Banks
2,944
1,458
1,423
807
Reserve Bank of India
15,011
11,411
8,404 5,400
20
Accounts at a Glance
Non Debt Capital Receipts
Non Debt Capital Receipts mainly comprise of sale proceeds of Government
assets, including disinvestment of Government holding in Public
Enterprises. During the year 2008-09 an amount of Rs. 22 crores was
received on account of Disinvestments of PSUs.
Capital Receipts
(Rs. Crores)
Source
2008-09
2007-08
2006-07 2005-06
Disinvestments of Public Sector and
other Undertakings
22
4,387
-
12
Premium received on
Disinvestments of Public Sector and
other Undertakings
-
-
-
1,558
Other Capital Receipts
544
34,408
534
11
TOTAL
566
38,795
534
1,581
21
Accounts at a Glance
Expenditure
The total expenditure of the Government during 2008-09 was Rs.883,956
crores. Expenditure increased by Rs.171,224 crores [24%] over the previous
year. Revenue expenditure was Rs.793,798 crores, an increase of
Rs.199,304 crores [34%] over the previous year and Capital Expenditure
was Rs.90,158 crores, a decrease of Rs.28,080 crores [24%] over the previous
year. The share of Capital expenditure as a percentage of total expenditure
was 10%.
Expenditure
(Rs Crores)
Description
2008-09
2007-08
YTY
Plan
Non Plan Total
Plan
Non Plan Total
Growth
Revenue
234,774 559,024 793,798 173,572 420,922 594,494
34%
General Services
184
339,282
339,466
131
274,636
274,767
24%
Social Services
54,726
30,369
85,095
38,561
21,122
59,683
43%
Economic Services
93639
149,770
243,409
62,026
88,040
150,066
62%
Grants-in-Aid
86,225
39,603
125,828
72,854
37,124
109,978
14%
Capital
40,461
49,697
90,158
31,510
86,728 118,238 [-]24%
General Services
321
45,366
45,687
368
41,184
41,552
10%
Social Services
3,373
20
3,393
2,049
-285
1,764
92%
Economic Services
24,363
2,129
26,492
19,389
44,235
63,624 [-]58%
Loans & Advances
12,404
2,182
14,586
9,704
1,594
11,298
29%
Total Expenditure 275,235 608,721 883,956 205,082 507,650 712,732
24%
Out of the total capital expenditure of Rs.90,158 crores, Rs.75,572crores
(84%) was incurred on asset formation, rest was in the form of loans &
advances (16%).
Capital Expenditure
(Rs. Crores)
Asset Formation
Repayment of Debt*
Loans & Advances
Total
1999-00
24,036
49%
24,939
51%
48,975
2000-01
24,745
52%
23,009
48%
47,754
2001-02
29,771
49%
31,071
51%
60,842
2002-03
29,101
39%
13,766
18%
31,668
42%
74,535
2003-04
35,678
32%
46,211
42%
28,739
26%
110,628
2004-05
40,549
36%
32,675
29%
40,107
35%
113,331
2005-06
53,869
81%
12,493
19%
66,362
2006-07
58,759
85%
10,019
15%
68,778
2007-08 106,940
90%
11,298
10%
118,238
2008-09
75,572
84%
14,586
16%
90,158
*Shows Repayment of Debt not covered by fresh debt.
22
Accounts at a Glance
Sectoral Allocation
Overall, the expenditure on General Services was Rs. 385,153 crores
(44% of the total expenditure). This includes expenditure on Organs of
States, Fiscal Services, Pensions, Defence, etc. Expenditure on Social
Services was Rs. 88,488 crores (10% of the total expenditure) and on
Economic Services Rs.269,901 crores (31% of the total expenditure).
Rs. 125,828 crores (14% of the total expenditure) were released as grants-
in aid to State Governments, other public institutions and various other
bodies. Loans and advances extended during the year amounted to Rs.14,586
crores (1% of the total expenditure).
Loans & Advances
Plan Expenditure
Plan expenditure during 2008-09 was Rs. 275,235 crores. Compared to
the previous year’s figure of Rs. 205,082 crores, plan expenditure increased
by 34%.
23
Accounts at a Glance
Non Plan Expenditure
Non-Plan expenditure during 2008-09 was Rs.608,721 crores compared to
previous year’s figure of Rs. 507,650 crores, an increase of 20%. Interest
payments (Rs.192,204 crores) alone accounted for 31% of total Non-Plan
expenditure. Defence expenditure (Rs.114,223 crores) and subsidies
(Rs. 129,773 crores) were other major items of Non-Plan expenditure.
Non Plan Expenditure – Major Components
(Rs. Crores)
Description
2008-09
2007-08
YTY Growth
Interest
192,204
31%
171,030
34%
12%
Subsidies
129,773
21%
70,926
14%
83%
Defence
114,223
19%
91,660
18%
25%
Pensions
32,941
5%
24,261
5%
36%
Police
20,122
3%
16,713
3%
20%
Grants-in-Aid
39,604
7%
37,124
7%
7%
Loans
2,583
1%
1,594
1%
62%
Others
77,271
13%
94,342
18%
(-)18%
Total
608,721 100% 507,650 100%
20%
Interest payments increased by 12% over the previous year, whereas
expenditure on Defence, Subsidy and Loans increased by 25%, 83 % and
62% respectively. Expenditure on Pensions (Rs.32,941 crores) and Police
(Rs.20,122 crores) increased by 36% and 20% respectively over the previous
year.
Subsidies
The expenditure on subsidies increased from Rs.70,926 crores in 2007-08
to Rs.129,773 crores in 2008-09, an increase of Rs.58,847 crores. Subsidy
on Food,Fertilizer and Petroleum were Rs.43,751 crores, Rs.76,602 crores
and Rs. 2,852 crores respectively.
Major Subsidies
(Rs. Crores)
Description
2008-09
2007-08
YTY Growth
Food
43,751
31,328
40%
Fertilizer
76,602
32,490
136%
Petroleum
2,852
2,820
1%
Others
6,568
4,288
53%
Total
129,773
70,926
83%
Food and Fertilizer subsidies increase by 40% and 136% respectively .The
subsidy bill on other items such as Interest subsidy increased substantially
due to interest subvention for providing short term credit to farmers
(Rs. 2600 crores). Subsidy for operation of Haj Charter was Rs. 620 crores.
24
Accounts at a Glance
Net Lending
Major beneficiaries of Government’s lending operations are State/UT
Governments and various public corporations and institutions. During
2008-09, Government advanced fresh loans of Rs. 14,586 crores and received
Rs. 13,509 crores as repayment of loans advanced in the past. Thus, there
was a marginal increase in the stock of advances by Rs. 1,077 crores. At
the end of 2008-09, Government’s advances stand at Rs. 219,979 crores.
Lending by Government
(Rs. Crores)
Description
01-Apr-08 Additions Receipts 31-Mar-09 Increase/
Decrease
State Governments
145,098
7,043
8,271
143,870
[-]1,228
UT Governments
973
72
110
935
(-)38
Foreign Governments
3,295
947
295
3,947
652
Govt. corporation, Non-Govt
Institution, Local Funds,
Cultivator etc.
67,815
6,264
4,359
69,720
1,905
Government Servants
1,721
260
474
1,507
(-)214
Total
218,902
14,586
13,509
219,979
1,077
Investments
During the year Government invested Rs. 57,096 crores in Public Sector
Undertakings (PSUs) etc. Total Government investment in companies stood
at Rs. 264,909 crores as on 31st March 2009.
Government Investments in Companies etc.
(Rs. Crores)
Description
Amount Invested
Companies under constructions
11,194
Statutory Corporations
5,337
Government Companies
189,635
International Bodies
38,715
State Co-operative Banks/Other Banks
19,633
Co-operative Societies
395
Total
264,909
25
Accounts at a Glance
Debt And Other Liabilities
To bridge the excess of expenditure over revenue, Government resorts to
borrowings from Internal and External sources, termed as Public Debt. In
addition to this, accruals in the Public Account also serve as a source to
finance Government’s deficit budgeting.
Total liabilities of the Government as on 31st March 2009 were Rs. 2,699,122
crores. Internal debt was Rs. 2,019,841 crores (75%), External debt
[at historical value] was Rs. 12,3046 crores (4%) and other liabilities were
Rs. 556,235 crores* (21%).
As on 31st March 2009, total Public Debt [External Debt taken at historical
value] stood at Rs. 2,142,887 crores. Public debt increased by 12% during
the year from Rs. 1,911,682 crores at the beginning of the year. Public
Debt at current rate of exchange as on 31.3.2009 was Rs. 2,283,901 crores
against Rs. 2,009,755 crores as on 31.3.2008.
* Total liability of Central Government on account of Public Account as on 31-3-2009 is Rs1,016,291
crores. Out of this, investment of Rs. 458,556 crores has been made in Special State Govt.
Securities and investment of rs.1500 crores in IFCL ,leaving net outstanding liability of
Rs. 556,235 crores, on this account.
GOI Debt & Other Obligations
26
Accounts at a Glance
Internal Debt
Major components of internal debt are Market Loans, Special Securities
issued to RBI, Special Central Govt. securities issued against net collection
of small savings since 1.4.1999, Compensation and other Bonds etc. In
addition to this, borrowings from Treasury Bills, Securities issued to
International Financial Institutions etc. also forms part of Internal Debt.
Total stock of internal debt increased from Rs. 1,799,651 crores at the
beginning of the year to Rs. 2,019,841crores at the end of the year. Market
loans increased by Rs. 233,630 crores to Rs. 1,338,195 crores.
Internal Debt
(Rs. Crores)
Source
01-Apr-08 Additions Discharges 31-Mar-09 Increase/
Decrease
Market Loans
1,104,565
273,000
39,370
1,338,195
233,630
Securities issued to IFIs
24,719
1,462
3,096
23,085
(-)1,634
364 days TBs
32,201
45,550
32,205
45,546
13,345
14 days TBs
68,630
1,498,265
1,468,232
98,663
30,033
Marketable securities
91,318
0
4,500
86,818
(-)4,500
Special Central Govt. Sec.
73,569
0
0
73,569
0
to NSSF (31.3.99)
Special Central Govt. Sec.
23,434
0
1,303
22,131
(-)1,303
to NSSF (1.4.99)
Market Stabilization Scheme
170,554
43,500
125,281
88,773
(-)81,781
Others
210,661
512,967
480,567
243,061
32,400
Total Internal Debt
1,799,651 2,374,744
2,154,554 2,019,841
220,190
Market Stabilization Scheme was introduced in the financial year 2004-05
to absorb excess liquidity available in the market, mainly due to large
foreign exchange inflows. The outstanding balance under Market
Stabilization Scheme as on 31.3.2009 is Rs. 88,773 crores.
External Debt
The stock of external debt [at historical rate of exchange] at the end of
2008-09 is Rs. 123,046 crores, which works out to 5.74 % of total outstanding
debt. At current rate of exchange [as on 31.3.2009] this works out to
Rs. 264,060 crores - an increase of Rs.53,956 crores from Rs. 210,104
crores outstanding as on 31.3.2008.
27
Accounts at a Glance
External Debt
(Rs. Crores)
At Historical Exchange Rates
Source
01-Apr-08 Additions Discharges 31-Mar-09 Increase/ Current
Decrease
Value
I.D.A.
48,050
4,587
3,544
49,093
1,043 126,120
Japan
22,646
4,278
2,892
24,032
1,386
56,600
A.D.B.
15,230
5,885
471
20,644
5,414
24,284
Germany
400
1,627
455
1,572
1,172
12,565
IBRD
23,655
3,066
1,539
25,182
1,527
29,949
Netherlands
(-)16
0
0
(-)16
0
0
USA
(-)3,480
0
333
(-)3,813
(-)333
2,216
Others
5,546
1,579
773
6,352
806
12,325
Total External Debt 112,031
21,022
10,007
123,046
11,015 264,059
External Debt in foreign currency is shown in the table below.
External Debt in Foreign Currency (in Crores)
Source
Currency
01-Apr-08 Additions Discharges
31-Mar-09 Increase/
Decrease
ADB
USD
363
127
10
480
117
Germany
Euro
180
10
7
183
3
IBRD
USD
564
61
33
592
28
IDA
USD
425
0
25
400
(-)25
IDA
SDR
1,352
71
33
1,390
38
Japan
Yen
106,395
9,167
6,170
109,392
2,997
Russian Fed Rs.
893
0
68
825
(-)68
Russian Fed USD
136
18
7
147
11
Liabilities on Public Account
As on 31-3-2009, total liabilities on Public Account were Rs.556,235crores.
Interest bearing liabilities amounted to Rs. 505,937 crores and the
remaining Rs. 50,298 crores were to non interest bearing.
Liabilities on Public Account
(Rs. Crores)
Description
01-Apr-08 Additions Discharges 31-Mar-09 Increase/
Decrease
Small Savings, PF etc.
339,815
357,343
269,605
427,553
87,738
Other Interest Bearing
73,063
48,235
42,914
78,384
5,321
Reserve Funds
22,348
23,519
30,240
15,627
(-)6,721
Deposits
50,715
24,716
12,674
62,757
12,042
Other Non Interest Bearing
63,724
163,231
176,657
50,298
(-)13,426
Reserve Funds
32,497
113,864
127,740
18,621
(-)13,876
Deposits
31,227
49,367
48,917
31,677
450
Total
476,602
568,809
489,176
556,235
79,633
28
Accounts at a Glance
National Small Savings Fund
National Small Savings Fund (NSSF) was established on 1.4.1999 in the
Public Account of India. The Fund receives money from subscribers of various
small saving schemes and invests the balance available with it in Central
and State Government Securities. The investment pattern is as per norms
determined time to time by the Government of India. Since 1st April, 2002,
the entire net collection of small savings is invested back in special securities
of the States and Union Territories (with Legislatures) in proportion to
collections from the respective States / Union Territories.
NSSF collections [Net] during 2008-09 were Rs. 52,286 crores, of which,
Rs.1,164 crores were invested in State Government Securities. A repayment
of Rs.1,302 crores in Central Government Securities was also made. Funds
income [on its investments] and expenditure during this period were
Rs. 61,737 crores and Rs.52,463 crores respectively. Thus, the balance
under the Fund decreased from Rs.19,398 crores at the beginning of the
year to Rs.19,359 crores at the end of the year.
National Small Savings Fund
(Rs. Crores)
Description
01-Apr-08 Additions Discharges 31-Mar-09 Increase/
Decrease
Inflows
673,589
220,247
167,961
725,875
52,286
Collections
673,589
220,247
167,961
725,875
52,286
Savings Deposits
337,820
121,272
130,490
328,602
(-)9,218
Savings Certificates
208,894
22,391
27,555
203,730
(-)5,164
Public Provident Funds
126,875
14,847
9,916
131,806
4,931
Income on Investments
0
61,737
0
61,737
61,737
Outflows
654,191
8,548
60,873
706,516
52,325
Investments of NSSF
654,191
8,548
60,873
706,516
52,325
Central Government Securities
195,299
1,302
0
193,997
(-)1,302
State Government Securities
457,392
7,246
8,410
458,556
1,164
Investments under other
Instruments
1500
0
0
1500
0
Expenditure of NSSF
52,463
52,463
52,463
Balance
19,398
211,699
107,088
19,359
(-)39
As on 31st March 2009, the total stock of Funds liabilities towards
subscribers of its schemes was Rs.725,875 crores, of which Rs. 328,602crores
is held against Savings Deposits, Rs.203,730 crores against Savings
Certificates and Rs. 131,806 crores as Public Provident Fund.Funds
investments at the end of 2008-09 were Rs. 706,516 crores, out of which,
Rs. 458,556 crore are invested in State Government Securities, Rs. 193,997
crores are invested in Central Govt. Securities and the remaining Rs. 1,500
crores invested in other instruments.
29
Accounts at a Glance
Contingent Liabilities
Under Article 292 of the Constitution, the Union Government may give
guarantees within such limits, if any, as may be fixed by Parliament by
law. The Fiscal Responsibility and Budget Management (FRBM) Rules
stipulate that the Central Government shall not give guarantees aggregating
to an amount exceeding 0.5 per cent of GDP in any financial year beginning
with the financial year 2004-05.
Under these provisions, Government gives guarantees to various Public
Sector Undertakings, Banks and other public institutions for repayment of
their borrowings and payment of interest thereon, repayment of their share
capital and payment of minimum dividend, and payment against supplies
of materials and equipment on credit basis, etc. These guarantees constitute
Government’s contingent liabilities that have to be discharged from the
Consolidated Fund of India, in case of any default by the beneficiaries of
such guarantees.
During 2008-09, the maximum amount guaranteed by the Government
was Rs. 117,659 crores, which was 2.17% of GDP. As on 31st March, 2009,
guarantees for Rs.113,335 crores remained outstanding. There was an
increase of Rs. 8,463 crores in guarantees outstanding at the beginning of
the year. Government realized Rs. 297 crores as Guarantee fees as against
Rs. 273 crores realized during 2007-08.
Government Guarantees
(Rs. Crores)
Description
31-Mar-09 31-Mar-08 Increase/
Decrease
I
Guarantees to RBI, banks, and other financial
37,974
38,475
[-]501
Institutions for repayment of principal and interest etc.
II Guarantees to statutory corporations and financial
16,018
19,939
[-] 3,921
institutions for repayment of share capital, payment
of minimum dividend, repayment of bonds/loans etc.
III Guarantees in pursuance of agreements with
58,712
45,838
12,874
International Financial Institutions, foreign lending
agencies, foreign governments etc. towards
repayment of principal, payment of interest/
commitment charges on loan etc. and payment
against agreements for supplies to companies,
corporations, Port Trusts etc.
IV Counter guarantees to Banks for letters of authority
631
620
11
to foreign suppliers for supplies to companies/
corporations
V
To Railways/State Electricity Boards
—
—
—
VI Performance Guarantees for fulfillment of contracts/
projects awarded to Indian companies in foreign
countries.
—
—
—
Total
113,335
104,872
8,463
30
Accounts at a Glance
Appropriation Accounts
For the year 2008-09, Parliappment approved a total provision of Rs. 2,475,401
crores under 98 Grants for the Civil Ministries of the Union Government.
This provision was revised upwards during the year to Rs. 3,220,867 crores
through Supplementary Grants etc of Rs. 745,466 crores. The final provision
of Rs. 3,220,867 crores was higher by Rs. 775,002 crores [32%] compared
to previous year.
Actual expenditure during the year against this provision was Rs. 3,149,073
crores. Expenditure under the charged portion was Rs.2,401,916 crores
with savings of Rs 38,636 crores, while expenditure under voted portion
was 747,157 crores, with savings of Rs.33,158 crores.
Summary of Appropriation Accounts (Civil)
(Rs. Crores)
Original
Final
Variance
Actual
Variance
Provision
Provision
Expenditure
(1)
(2)
(3)=(2)-(1)
(4)
(5)=(4)-(2)
Charged
1,994,676
2,440,552
445,875
2,401,916
(-) 38,636
Voted
480,725
780,315
299,591
747,157
(-) 33,158
Total
2,475,401
3,220,867
745,466
3,149,073
(-) 71,794
Voted expenditure constituted 24% of the total expenditure, the remaining
76% was charged expenditure.
Charged Expenditure
The charged expenditure of Civil Ministries during 2008-09 mainly comprised
Repayment of Debt (Rs.2,164,561 crores), Interest Payments (Rs.201,143 crores)
and Transfer to States and Union Territory Governments (Rs.34,187 crores).
These three together formed 99.92% of the total charged expenditure. The
Appropriation- "Repayment of Debt" includes an amount of Rs. 2,022,325
crores on account of discharge of treasury bills of different maturities and
Ways and Means Advances.
Excess
There were four instances of excess over total provisions under Revenue
sections of Grants. Bulk of the excess occurred under Grant No. 39 -
Pensions, where provision under Revenue Section exceeded by Rs 163.18
crores.
31
Accounts at a Glance
Excess over Entire Provision
(Rs. Crores)
Grant
Name of
Amount of
Actual
Excess
No.
/Appropriation
Grant/Appropriation
expenditure
Revenue
Capital
Revenue Capital Revenue Capital
19
Ministry of Defence
8363.22
-
8390.72
-
27.50
-
20
Defence Pensions
20232.95
-
20233.08
-
0.13
-
39
Pensions
10565.93
-
10729.11
-
163.18
-
54
Other Expenditure
1437.58
-
1516.97
-
79.39
-
of Ministry of
Home Affairs
Savings
During 2008-09, savings of Rs. 720,64 crores occurred in respect of Civil
Grants / Appropriations. There was also excess expenditure aggregating to
Rs. 270 crores. Significant savings occurred under the following Grants /
Appropriations.
Significant Savings
Grant/ Appropriation
Section
Savings
Reasons
No. Description
(Rs. Crores)
7
Deptt. of Fertilisers
Revenue
1345
Due to receipt of less subsidy claims
voted
owing to downward trend in freight
rates and less import of urea and
softening of prices of urea in the
International market.
32
Payments to Financial
Capital/
3072
Due to non-materilisation of India's
Institutions
Voted
quota in International Monetary
Fund.
34
Interest Payments
Revenue
6322
Due to issue of less securities
Charged under market stabilization
scheme and less investment in
Govt. securities by State Govts.
35
Transfers to State
Revenue
Due to non-receipt of Utilisation
and Union Territory
Charged
7234
Governments Certificates from
local bodies and non fulfillment of
conditions laid down by Twelfth
Finance Commis sion by State
Governments.
Capital
1000
Due to non-receipt of proposals
from any Charged State Govts.
Revenue
2663
Due to less assistance recommended
Voted
by IMG/HLC to some State Govt's and
non furnishing of Utilisation
Certificates by State Governments.
32
Accounts at a Glance
Significant Savings
Grant/ Appropriation
Section
Savings
Reasons
No. Description
(Rs. Crores)
37
Repayment of Debt
Capital
23607
Due to non-materialisation of
Charged
increase in quota
at
IMF,
lesser recourse to Ways and
Means
Advance
and
less
redemption of treasury bills.
46
Department of Health
Revenue
1475
Due to non-approval of Hepatitis B
and Family Welfare
Voted
scheme by Cabinet, nonfinalisation
of agreement with United Nations
Office for Project services.
53
Police
Capital
2226
Due to under modernization plan
Voted
and slow progress of work by
CPWD, non-clearance of high value
projects by Cabinet Committee of
Secretaries.
57
Department of School
Revenue
4907
Due to revision of some compo-
Education and Literacy
Voted
nents of Adult Education Skill
Development Scheme, nonreceipt of
viable proposals of mid day meals
scheme, proposal for strengthening
of Teachers training Institutions
being under consideration.
33
Accounts at a Glance
Appendices
1.
Ten Year Summary
35
2.
Statement of Non Tax Revenues
37
3.
Statement of Commercial Receipts
38
4.
Maturity Profile of Interest Bearing Market Loans
39
5.
Statement of Non Plan Expenditure
40
6.
Statement of Subsidies
42
7.
Expenditure on Pay and Allowances
46
8.
Expenditure on Major Plan Schemes with Budget
support of over Rs.1000 crores
52
9.
Expenditure of Ministries and Departments
54
10. Grants/Appropriations involving savings
69
of Rs. 100 crores and above
Accounts at a Glance
35
Accounts at a Glance
Ten Year Summary
99-00
00-01
01-02
02-03
03-04
04-05
05-06
06-07
07 -08
08-09
Revenue Receipts
181,513
192,624
201,449
230,803
265,054
306,013
347,462
434,387
541,925
540,259
Gross Tax Revenue
171,752
188,603
187,060
216,266
254,348
304,958
364,649
471,512
591,347
603,498
Corporation Tax
30,692
35,696
36,609
46,172
63,562
82,680
101,277
144,306
192,911
213,395
Income Tax
25,655
31,764
32,004
36,866
41,379
49,258
55,976
75,093
102,644
106,046
Customs
48,420
47,542
40,268
44,852
48,629
57,611
65,067
86,327
104,119
99,879
Union Excise Duties
61,902
68,526
72,555
82,310
90,774
99,125
111,226
117,612
123,425
108,402
Service Tax
2,128
2,613
3,302
4,122
7,891
14,200
23,055
37,597
51,301
60,941
Net Tax Revenue to Center
128,271
136,658
133,662
159,425
186,982
224,798
270,264
351,182
439,547
443,319
Non Tax Revenues
53,242
55,966
67,787
71,379
78,072
81,215
77,198
83,205
102,378
96,939
Interest Receipts
33,896
32,811
35,538
37,622
38,538
35,714
22,032
21,371
21,061
20,717
Dividends & Profits
9,554
13,575
17,290
21,230
21,160
22,939
25,451
29,309
34,500
38,607
Non Debt Capital receipts
1,724
2,125
3,646
3,151
16,953
66,467
12,226
6,426
43,895
6,705
Disinvestment Proceeds
1,724
2,125
3,646
3,149
16,632
4,364
1,570
-
4,387
22
Expenditure
298,111
325,611
362,453
399,451
472,444
497,682
506,123
583,386
712,732
883,956
Plan Expenditure
76,182
82,669
101,194
111,470
122,280
132,292
140,638
169,860
205,082
275,235
Non Plan Expenditure
221,929
242,942
261,259
287,981
350,164
365,390
365,485
413,526
507,650
608,721
Revenue Expenditure
249,136
277,857
301,611
338,682
363,316
384,351
439,761
514,608
594,494
793,798
Capital Expenditure
48,975
47,754
60,842
60,769
109,128
44,798
66,362
68,778
118,238
90,158
Lending Minus Repayment
14,808
10,962
17,880
(-)2523
(-)38497
663
692
(-)8,672
1,385
1,077
Fiscal deficit
104,744
118,815
140,954
131,306
123,272
125,202
146,435
142,573
126,912
336,992
Revenue Deficit
67,623
85,233
100,162
107,879
98,262
78,338
92,299
80,221
52,569
253,539
Primary Deficit
14,495
19,501
33,494
13,816
(-)816
(-)1732
13,805
(-)7699
(-)44,118
144,788
Public Debt (Balances)
900,329
993,715
1,112,957
1,216,757
1,325,909 1,467,242
1,583,957 1,746,207
2,009,755 2,283,900
Internal Debt
714,254
803,698
913,061
1,020,689
1,141,706 1,275,971
1,389,758 1,544,975
1,799,651 2,019,841
External Debt (Current Value)
186,075
190,017
199,896
196,068
184,203
191,271
194,199
201,232
210,104
264,059
Other GOI Liabilities
219,720
245,127
286,582
331,419
333,725
356,037
384,842
438,842
466,602
556,235
Percentage to GDP
Revenue Receipts
9.3
9.2
8.8
9.4
9.6
9.8
9.7
10.5
11.50
9.96
Gross Tax Revenues
8.8
9.0
8.1
8.8
9.2
9.8
10.2
11.4
12.55
11.12
Non Tax Revenues
2.7
2.7
3.0
2.9
2.8
2.6
2.2
2.0
2.17
1.79
Expenditure
15.2
15.6
15.8
16.2
17.1
15.9
14.2
14.1
15.12
16.29
Revenue Expenditure
12.7
13.3
13.1
13.7
13.2
12.3
12.3
12.5
12.61
14.63
Capital Expenditure
2.5
2.3
2.7
2.5
4.0
3.6
1.9
1.7
2.51
1.66
Fiscal deficit
5.4
5.7
6.1
5.3
4.5
4.0
4.1
3.5
2.69
6.21
Revenue Deficit
3.5
4.1
4.4
4.4
3.6
2.5
2.6
1.9
1.12
4.67
Public Debt
46.0
47.6
48.5
49.3
48.0
47.0
44.4
42.3
42.64
42.09
Internal Debt
36.5
38.5
39.8
41.3
41.4
40.9
39.0
37.5
38.18
37.22
External Debt
9.5
9.1
8.7
7.9
6.7
6.1
5.4
4.9
4.46
4.87
(Rs.Crores)
37
Accounts at a Glance
A
Interest Receipts Gross
31008.13
34591.69
1
1
2
28440.00
30826.13
1
0
8
Less- Receipts incidental to Market Borrowings
8831.05
8956.28
1
0
1
8637.87
8938.91
1
0
3
Waiver of Interest
4713.49
4575.41
9
7
1170.21
1170.21
1
0
0
N
e
t
17463.59
21060.00
1
2
1
18631.92
20717.01
1
1
1
B
Dividends and Profits
36107.99
34499.47
9
6
39735.94
38607.71
9
7
C
Non- Tax Revenue of UTs
753.52
811.40
1
0
8
749.17
796.82
1
0
6
D
Other Non-Tax Revenue Fiscal Services -
389.65
87.08
2
2
138.13
58.88
4
3
Other General Services
Gross
10661.20
11237.20
1
0
5
19820.20
17695.41
8
9
Less- Write off of loans
571.32
568.77
1
0
0
412.72
412.72
1
0
0
N
e
t
10089.99
10668.43
1
0
6
19407.48
17282.69
8
9
Social Services
585.13
594.81
1
0
2
578.38
502.99
8
7
Economic Services- Gross
116497.06
120395.98
1
0
3
118416.86
117445.19
9
9
Less-Waiver of Loans/interest
1500.39
1520.29
1
0
1
551.34
551.34
1
0
0
N
e
t
114996.67
118875.69
1
0
3
117865.52
116893.85
9
9
Grants-in-Aid and
Contributions
2091.18
2722.61
1
3
0
2748.01
2794.13
1
0
2
Total Other Non-Tax Revenue
128152.62
132948.62
1
0
4
140737.52
137533.54
9
8
Less
Commercial Departments
89152.68
86941.46
9
8
103651.02
100714.59
9
7
Net Other Non-Tax Revenue
38999.94
46007.16
1
1
8
37086.50
36818.95
9
9
TOTAL
93325.04
102378.03
110
96203.53
96939.49
1
0
1
Non- Tax Revenue
(Rs.Crores)
Description
2007-08
2008-09
R
E
Actuals
%
R
E
Actuals
%
Accounts at a Glance
38
General Services
1
Canteen Stores Department
5824.00
5504.51
94.51
6780.00
6869.50
101.32
Economic Services
2
Delhi Milk Scheme
229.54
219.14
95.47
289.01
271.24
93.85
3
Opium and Alkaloid Factories
300.52
287.51
95.67
311.14
315.28
101.33
4
Fuel Fabrication Facility*
722.00
585.90
81.15
734.85
497.33
67.68
5
Fuel Inventory*
1046.34
600.57
57.40
948.82
714.43
75.30
6
Heavy Water Pool Management*
507.53
515.63
101.60
583.64
595.82
102.09
7
Badarpur Thermal Power Station
336.79
339.16
100.70
320.76
325.89
101.60
8
Light Houses and Lightships
115.00
117.57
102.23
135.00
136.58
101.17
9
Postal Receipts
5707.20
5494.90
96.28
5966.22
5862.33
98.26
1
0
Indian Railways
74363.76
73276.57
98.54
84233.18
81658.98
96.94
Total Economic Services
83328.68
81436.95
97.73
93522.62
90377.88
96.64
Total
89152.68
86941.46
97.52
100302.62
97247.38
96.95
Commercial Receipts
(Rs. Crores)
Description
2007-08
2008-09
R
E
Actuals
%
R
E
Actuals
%
* Actuals in these cases are as furnished separately by Department of Atomic Energy.
39
Accounts at a Glance
MATURITY PROFILE OF
INTEREST BEARING MARKET LOANS
YEAR
Rs. Crores
Maturing prior to 2009
1
7
9
Maturing in 2009
31,089
Maturing in 2010
61,124
Maturing in 2011
102,543
Maturing in 2012
74,621
Maturing in 2013
70,735
Maturing in 2014
77,862
Maturing in 2015
85,674
Maturing in 2016
103,130
Maturing in 2017
165,887
Maturing in 2018
87,235
Maturing in 2019
51,000
Maturing in 2020
17,000
Maturing in 2021
49,213
Maturing in 2022
63,465
Maturing in 2023
19,000
Maturing in 2026
15,000
Maturing in 2027
16,680
Maturing in 2028
26,000
Maturing in 2032
78,956
Maturing in 2034
39,000
Maturing in 2035
33,350
Maturing in 2036
59,000
Maturing in 2039
10,000
TOTAL
1,337,743
Accounts at a Glance
40
A
.
Revenue Expenditure
1
Interest Payments Gross
180802.18
179986.65
99.55
201819.76
201143.37
99.66
Less accrued interest
8831.05
8956.28
101.42
9125.37
8938.91
97.96
N
e
t
171971.13
171030.37
99.45
192694.39
192204.46
99.75
2
Defence
54795.00
54219.32
98.95
73600.00
73304.80
99.60
3
Major Subsidies (Food, Sugar, Fertlisers and Export Promotion)
64928.60
66638.27
102.63
122352.38
123205.66
100.70
4
Interest and Other Subsidies
4813.46
4287.31
89.07
6890.30
6566.87
95.31
5
Postal Deficit
1204.55
1511.52
125.48
3824.77
3593.10
93.94
6
Police
14153.50
14089.41
99.55
20711.43
20122.26
97.16
7
Pensions
24193.45
24261.00
100.28
32690.08
32940.55
100.77
8
General Elections
272.58
270.57
99.26
17.20
17.16
99.77
9
Other General Services (Organs of State, tax collection, external affairs, etc.)
10950.22
10389.14
94.88
15881.36
16906.06
114.76
1
0
Social Services (education, health, broadcasting, etc.)
10170.43
20380.17
200.39
28125.57
28568.78
101.58
1
1
Assistance to States Calamity Relief Work-Gross
1800.00
1800.00
100.00
3264.70
2279.92
69.84
Less amount met from NCCF
1800.00
1800.00
100.00
3264.70
2279.92
69.84
N
e
t
0.00
0.00
0.00
0.00
1
2
Dividend Relief and other concessions to Railways
1525.33
2105.01
138.00
1735.17
2346.91
135.26
Non-Plan Expenditure
(Rs. Crores)
2007-08
2008-09
R
E
Actuals
%
R
E
Actuals
%
41
Accounts at a Glance
13Economic Services
(Agriculture, industry, power, transport,communications, science and technology, etc.)
13872.95
12342.52
88.97
20319.33
16525.47
81.33
1
4
Grants to State and UT Govts.
36431.43
35769.06
98.18
38420.78
38161.18
99.32
1
5
Expenditure of Union Territories without Legislature
2246.00
2273.89
101.24
3092.65
3118.86
100.85
1
6
Grants to Foreign Governments
1446.43
1354.57
93.65
1435.12
1442.35
100.50
TOTAL- Revenue Expenditure
412975.06
420922.13
101.92
561790.53
559024.47
99.51
B
.
Capital Expenditure
1
Defence
37705.00
37461.74
99.35
41000.00
40918.48
99.80
2
Other Non-Plan Capital Outlay
49635.08
47891.33
96.49
13694.37
6395.97
46.71
3
Loans to Public Enterprises
1122.00
1334.07
118.90
799.32
1305.25
163.30
4
Loans to State and UT Govts.
8
9
.0
0
85.95
96.57
88.75
86.00
96.90
5
Loans to Foreign Governments
6
6
.8
2
42.41
63.47
814.81
833.17
102.25
6
Other Non-Plan Loans
426.92
130.58
30.59
25.90
358.72
1385.02
7
Expenditure of Union Territories w
ith
o
u
t L
e
g
is
la
tu
re
(-)170.65
(-)217.87
127.67
(-)216.81
(-)200.80
92.62
TOTAL- Capital Expenditure
88874.17
86728.21
97.59
56206.34
49696.79
88.42
TOTAL
501849.23
507650.34
101.16
617996.87
608721.26
98.50
2007-08
2008-09
R
E
Actuals
%
R
E
Actuals
%
(Rs. Crores)
Accounts at a Glance
42
Major subsidies—
66537.38
122352.38
123205.66
Food
16
2408
32666.59
43627.20
43751.00
Indigenous (urea) fertilisers
7
2852
12900.37
16516.37
17968.74
Imported (urea) fertlisers
7
2401
7238.89
10981.28
10078.85
Sale of decontrolled fertiliser with concession to farmers
7
2401
10847.10
48351.10
48554.79
Petroleum Subsidy
70
2802
2884.43
2876.43
2852.28
Interest subsidies—
2829.15
4063.19
3492.95
Loans raised from banks for implementation of VRS—
61.62
61.60
54.26
(a) Hindustan Steelworks Construction Ltd.
91
2
8
5
2
56.02
56.00
48.86
(b) MECON Ltd.
91
2
8
5
2
5.60
5.60
5.40
Interest Subsidy to Bank for Financing
PSUs for implementation of VRS.
49
2852
24.00
17.82
9.09
Goan Banks
32
2885
7.75
0.23
0.08
Khadi and Village Industries Commission
27.36
27.36
27.36
(a) for Khadi Industries
64
2
8
5
1
22.00
22.00
22.00
(b) for Other Village Industries
64
2
8
5
1
5.36
5.36
5.36
Statement of Subsidies 2008-09
(Rs. Crores)
Category
G
r.
Maj.
B
E
R
E
Actuals
43
Accounts at a Glance
Category
G
r.
Maj.
B
E
R
E
Actuals
No.
Head
Interest subsidy to LIC for pension plan for senior citizens
32
2235
200.00
150.00
155.63
Interest Subvention for providing short term credit to farmers
32
2416
1600.00
2600.00
2600.00
Waiver of Interest on overdue loans in Debt Stressed States of AP, Karnataka, Kerala & Maharashtra
33
2235
640.00
460.00
454.96
Interest subsidy to Banks
0.00
500.00
0.00
Interest equalisation support to Exim Bank of India
31
3475
232.00
209.76
191.57
Interest Subvention to Co-operative Sugar Mills
through NABARD
16
2408
36.42
36.42
0.00
Other subsidies (details given separately)*
2064.07
2827.11
3073.92
(Rs. Crores)
Accounts at a Glance
44
*Other Subsidies 2008-09
(Rs. Crores)
Grant to NAFED for MIS/PSS
1
2401
500.00
375.00
375.00
Subsidy for Operations of Haj Charters
9
3053
413.00
620.00
620.00
Subsidy on maintenance of buffer stock of sugar
16
2408
350.00
275.00
275.00
Payments to STC for loss on edible oil imports
16
3456
0.01
0.01
0.01
Subsidy to shipyards—
230.01
230.01
131.70
(a) Cochin Shipyard Ltd.
86
2852
120.00
120.00
108.91
(b) Hindustan Shipyard Ltd.
86
2852
50.01
50.01
22.79
Non-Central PSU Shipyards and Private Sector shipyards
86
2852
60.00
60.00
0.00
Subsidy for helicopter services in North Eastern Region
54
3053
25.00
25.00
25.00
Subsidy to Assam Gas Project
6
2852
0.01
0.01
0.00
Compensation for exchange loss—
37.16
37.16
37.16
(a) National Housing Bank
32
3475
36.66
36.66
36.66
(b) Exchange loss under NRI Bond Scheme
31
3475
0.50
0.50
0.50
Debt Relief Scheme for Borrowers in Jammu and Kashmir
54
3475
0.02
0.02
0.00
Write off of loans — HFCL, MFL and FACT
7
3475
0.01
0.01
0.00
Subsidy to Jute Corporation of India for Market Operation
92
2852
30.00
36.60
36
.59
Procurement of Cotton Corporation of India under price support
92
2852
149.00
157.90
655.74
Category
G
r.
Maj.
B
E
R
E
Actuals
No.
Head
45
Accounts at a Glance
Reimbursement of Internal transport and freight charges to sugar factories on export shipment of sugar
16
2408
300.00
285.00
285.00
Scheme for extending Financial Assistance to
Sugar Undertakings-2007
16
2408
0.00
34.98
0.00
Subsidy on import of edible oils
16
2408
0.00
540.00
424.55
Subsidy to public sector general insurance companies for community based Universal Health Isurance Scheme
32
2235
25.00
8.00
8.00
Assistance to National Ship Design and Research Centre
86
2852
3.80
2.40
0.17
Reimbursement of Iosses to STC etc. for supply of essential commodities
15
3456
1.05
200.01
200.00
TOTAL
2064.07
2827.11
3073.92
Category
G
r.
Maj.
B
E
R
E
Actuals
No.
Head
(Rs. Crores)
Accounts at a Glance
46
EXPENDITURE ON PAY & ALLOWANCES FOR THE YEAR 2008-09
(Rs. Crores)
Grant
Name of the Ministries / Departments
Amount
No.
MINISTRY OF AGRICULTURE
1
Department of Agriculture and Cooperation
142.81
2
Department of Agricultural Research and Education
2.13
3
Department of Animal Husbandry , Dairying and Fisheries
91.26
DEPARTMENT OF ATOMIC ENERGY
4
Atomic Enery
1242.26
5
Nuclear Power Schemes
17.14
MINISTRY OF CHEMICALS AND FERTILISERS
6
Department of Chemicals and Petro-Chemicals
14.86
7
Department of Fertilisers
9.98
MINISTRY OF CIVIL AVIATION
8
Ministry of Civil Aviation
39.94
MINISTRY OF COAL
9
Ministry of Coal
10.99
MINISTRY OF COMMERCE AND INDUSTRY
1
0
Department of Commerce
214.65
1
1
Department of Industrial Policy and Promotion
80.85
MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY
1
2
Department of Posts
6353.00
1
3
Department of Telecommunications
95.17
1
4
Department of Information Technology
248.66
MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION
1
5
Department of Consumer Affairs
33.68
1
6
Department of Food & Public Distribution
38.68
MINISTRY OF CORPORATE AFFAIRS
1
7
Ministry of Corporate Affairs
52.64
47
Accounts at a Glance
(Rs. Crores)
Grant
Name of the Ministries / Departments
Amount
No.
MINISTRY OF CULTURE
1
8
Ministry of Culture
183.47
MINISTRY OF DEFENCE
19-20
Ministry of Defence (Civil)
114.79
21-26
Ministry of Defence (Defence)
39054.69
MINISTRY OF DEVELOPMENT OF NORTH EASTERN REGION
2
7
Ministry of Development of North Eastern Region
8.46
MINISTRY OF EARTH SCIENCES
2
8
Ministry of Earth Sciences
190.33
MINISTRY OF ENVIRONMENT AND FORESTS
2
9
Ministry of Environment and Forests
105.84
MINISTRY OF EXTERNAL AFFAIRS
3
0
Ministry of External Affairs
667.24
MINISTRY OF FINANCE
3
1
Department of Economic Affairs
42.66
3
3
Department of Financial Services
38.05
3
8
Department of Expenditure
29.40
3
9
Pensions
0.05
4
0
Indian Audit and Accounts Department
1537.35
4
1
Department of Revenue
123.05
4
2
Direct Taxes
1399.95
4
3
Indirect Taxes
1764.05
4
4
Department of Disinvestment
2.08
MINISTRY OF FOOD PROCESSING INDUSTRIES
4
5
Ministry of Food Processing Industries
7.21
MINISTRY OF HEALTH AND FAMILY WELFARE
4
6
Department of Health and Family Welfare
938.91
4
7
Department of Ayurveda, Yoga & Naturopathy, Unani, Siddha and Homoeopathy (Ayush)
7.56
Contd. ......
Accounts at a Glance
48
(Rs. Crores)
Grant
Name of the Ministries / Departments
Amount
No.
4
8
Department of Health Research *
MINISTRY OF HEAVY INDUSTRIES AND PUBLIC ENTERPRISES
4
9
Department fo Heavy Industry
9.44
5
0
Department of Public Enterprises
3.40
MINISTRY OF HOME AFFAIRS
5
1
Ministry of Home Affairs
709.28
5
2
Cabinet
115.16
5
3
Police
14426.61
5
4
Other Expenditure of the Ministry of Home Affairs
3.07
MINISTRY OF HOUSING AND URBAN POVERTY ALLEVIATION
5
6
Ministry of Housing and Urban Poverty Alleviation
4.35
MINISTRY OF HUMAN RESOURCE DEVELOPMENT
5
7
Department of School Education and Literacy
6.41
5
8
Department of Higher Education
51.62
MINISTRY OF INFORMATION AND BROADCASTING
5
9
Ministry of Information and Broadcasting
140.33
MINISTRY OF LABOUR AND EMPLOYMENT
6
0
Ministry of Labour and Employment
215.11
MINISTRY OF LAW AND JUSTICE
6
1
Election Commission
10.77
6
2
Law and Justice
69.10
6
3
Supreme Court of India
58.59
MINISTRY OF MICRO, SMALL AND MEDIUM ENTERPRISES
6
4
Ministry of Micro, Small and Medium Enterprises
73.76
* Figures of Pay and Allowances are included in Grant No.46
49
Accounts at a Glance
Grant
Name of the Ministries / Departments
Amount
No.
MINISTRY OF MINES
6
5
Ministry of Mines
342.19
MINISTRY OF MINORITY AFFAIRS
6
6
Ministry of Minority Affairs
6.96
MINISTRY OF NEW AND RENEWABLE ENERGY
6
7
Ministry of New and Renewable Energy
14.02
MINISTRY OF OVERSEAS INDANS AFFAIRS
6
8
Ministry of Overseas Indians Affairs
5.67
MINISTRY OF PANCHAYATI RAJ
6
9
Ministry of Panchayati Raj
3.50
MINISTRY OF PARLIAMENTARY AFFAIRS
7
0
Ministry of Parliamentary Affairs
3.84
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES & PENSIONS
7
1
Ministry of Personnel, Public Grievances and Pensions
247.06
MINISTRY OF PERTROLEUM AND NATURAL GAS
7
2
Ministry of Petroleum and Natural Gas
10.80
MINISTRY OF PLANNING
7
3
Ministry of Planning
39.75
MINISTRY OF POWER
7
4
Ministry of Power
68.31
THE PRESIDENT, PARLIAMENT, UNION PUBLIC SERVICE COMMISSION AND THE SECRETARIAT OF THE
VICE-PRESIDENT
7
5
Staff, Household and Allowances of the President
12.47
7
6
Lok Sabha
135.15
7
7
Rajya Sabha
67.63
7
8
Union Public Service Commission
52.44
(Rs. Crores)
Contd. ......
Accounts at a Glance
50
Grant
Name of the Ministries / Departments
Amount
No.
7
9
Secretariat of the Vice-President
1.25
MINISTRY OF RURAL DEVELOPMENT
8
0
Department of Rural Development
17.14
8
1
Department of Land Resources
4.05
8
2
Department of Drinking Water Supply
2.22
MINISTRY OF SCIENCE AND TECHNOLOGY
8
3
Department of Science and Technology
234.55
8
4
Department of Scientific and Industrial Research
5.20
8
5
Department of Biotechnology
8.12
MINISTRY OF SHIPPING, ROAD TRANSPORT AND HIGHWAYS
8
6
Department of Shipping
63.25
8
7
Department of Road Transport and Highways
57.83
MINISTRY OF SOCIAL JUSTICE & EMPROWERMENT
8
8
Ministry of Social Justice & Emprowerment
22.13
DEPARTMENT OF SPACE
8
9
Department of Space
732.68
MINISTRY OF STATISTICES AND PROGRAMME IMPLEMENTATION
9
0
Ministry of Statistic and Programme Implementation
172.98
MINISTRY OF STEEL
9
1
Ministry of Steel
10.81
MINISTRY OF TEXTILES
9
2
Ministry of Textiles
121.57
MINISTRY OF TOURISM
9
3
Ministry of Tourism
22.15
MINISTRY OF TRIBAL AFFAIRS
9
4
Ministry of Tribal Affairs
8.53
(Rs. Crores)
51
Accounts at a Glance
(Rs. Crores)
Grant
Name of the Ministries / Departments
Amount
No.
UNION TERRITORIES ( WITHOUT LEGISLATURE)
9
5
Andaman & Nicobar Islands
602.64
9
6
Chandigarh
497.25
9
7
Dadra & Nagar Haveli
65.47
9
8
Daman & Diu
51.71
9
9
Lakshadweep
85.31
MINISTRY OF URBAN DEVELOPMENT
1
0
0
Department of Urban Development
41.84
1
0
1
Public Works
454.82
1
0
2
Sationery and Printing
133.54
MINISTRY OF WATER RESOURCES
1
0
3
Ministry of Water Resources
324.45
MINISTRY OF WOMEN AND CHILD DEVELOPMENT
1
0
4
Ministry of Women and Child Development
18.41
MINISTRY OF YOUTH AFFAIRS & SPORTS
1
0
5
Ministry of Youth Affairs and Sports
11.67
TOTAL
75582.20
Accounts at a Glance
52
EXPENDITURE ON MAJOR PLAN SCHEMES WITH BUDGET SUPPORT OF OVER RS.1000 CRORES
(Rs. Crores)
S.No
SCHEMES
B
E
RE
EXPENDITURE
MINISTRY OF AGRICULTURE
1
National Food Security Mission
1100.00
1022.97
878.24
2
National Horticultural Mission
1100.00
1000.00
1010.50
MINISTRY OF HEALTH AND FAMILY WELFARE
3
National Rural Health Mission
11580.00
11730.77
11120.21
4
National Aids Control Including S T D Control
1100.00
1123.36
1032.10
MINISTRY OF HUMAN RESOURCE DEVELOPMENT
5
Sarva Shiksha Abhiyan
13100.00
13100.00
12641.84
6
Mid Day Meal Scheme - National Programme of
Nutritional Support to Primary Education
8000.00
8000.00
6531.52
7
Assistance to Central Universities
1632.00
1537.00
1537.00
8
Other Schemes under Department of Higher Education
1777.95
1528.95
1588.95
9
Navodaya Vidyalaya Samiti
700.00
1290.00
1290.00
1
0
Indian Institutes of Technology
1171.00
1034.14
998.69
MINISTRY OF POWER
1
1
Interest Subsidy for Rural Electrification - Rajiv Gandhi
Grameen Vidyutikaran Yojana
5500.00
5500.00
5500.00
MINISTRY OF ROAD TRANSPORT AND HIGHWAYS
1
2
National Highway Authority of India - Investment
6972.47
6972.47
6972.47
1
3
Other Schemes - National Highway
2188.79
2688.79
2894.37
1
4
Externally Aided Projects of National Highway Authority of India
1515.00
1515.00
1515.00
1
5
Special Accelerated Road Development Programme
for North Eastern Region
1200.00
1200.00
1005.43
53
Accounts at a Glance
(Rs. Crores)
S.No
SCHEMES
B
E
RE
EXPENDITURE
MINISTRY OF RURAL DEVELOPMENT
1
6
National Rural Employment Guarantee Scheme
16000.00
30000.19
29999.47
1
7
Rural Housing - Indira Awas Yojana
5400.00
8800.00
8799.94
1
8
Pradhan Mantri Gram Sadak Yojana
7530.00
7780.15
7780.12
1
9
Sampoorna Gramin Rozgar Yojana- Food Grain Component
0.00
7500.00
7500.00
2
0
Accelerated Rural Water Supply Programme
7300.00
7300.00
7397.69
2
1
Swaranjayanti Gram Swarozgar Yojana
2150.00
2350.00
2337.92
2
2
Integrated Watershed Management Program
1825.00
1545.00
1542.95
2
3
Central Rural Sanitation Programme
1200.00
1200.00
1193.43
MINISTRY OF TEXTILE
2
4
Technology Upgradation Fund Scheme
1140.00
2843.61
2632.00
MINISTRY OF URBAN DEVELOPMENT
2
5
All Metro Rail Corporation under Ministry of Urban Development
960.00
2781.51
2558.00
2
6
Urban Transport
900.00
1206.69
1423.99
MINISTRY OF WOMEN AND CHILD DEVELOPMENT
2
7
Integrated Child Development Services
6300.00
6300.00
6378.55
TOTAL
109342.21
138850.60
136060.38
Accounts at a Glance
54
EXPENDITURE OF MINISTRIES/ DEPARTMENTS 2008-09
(Figures shown are net of Receipts and Recoveries)
Grant
Ministry/ Department
Plan
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
1
Agriculture and Co-operation
6868.30
6545.12
527.54
527.80
7395.84
7072.92
Revenue
6783.53
6474.92
526.77
527.39
7310.30
7002.31
Capital
84.77
70.20
0.77
0.41
85.54
70.61
2
Agricultural Research and Education
1760.00
1629.97
1200.00
1195.24
2960.00
2825.21
Revenue
1760.00
1629.97
1200.00
1195.24
2960.00
2825.21
Capital
0.00
0.00
0.00
0.00
0.00
0.00
3
Animal Husbandry and Dairying
940.00
865.05
75.54
66.65
1015.54
931.70
Revenue
928.55
861.70
75.54
66.65
1004.09
928.35
Capital
11.45
3.35
0.00
0.00
11.45
3.35
4,5
Atomic Energy
4112.00
4077.32
2665.00
2474.54
6777.00
6551.86
Revenue
803.34
798.62
2104.59
1901.97
2907.93
2700.59
Capital
3308.66
3278.70
560.41
572.57
3869.07
3851.27
6
Chemicals and Petro Chemicals
250.00
249.38
59.00
54.29
309.00
303.67
Revenue
216.50
215.88
52.30
47.63
268.80
263.51
Capital
33.50
33.50
6.70
6.66
40.20
40.16
7
Fertlizers
50.01
49.33
75865.00
74775.92
75915.01
74825.25
Revenue
4.01
3.38
75864.96
74775.92
75868.97
74779.30
Capital
46.00
45.95
0.04
0.00
46.04
45.95
8
Civil Aviation
170.00
165.77
686.00
681.41
856.00
847.18
Revenue
7.15
6.01
686.00
681.41
693.15
687.42
Capital
162.85
159.76
0.00
0.00
162.85
159.76
(Rs. Crores)
55
Accounts at a Glance
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
9
Coal
210.00
197.11
46.00
51.47
256.00
248.58
Revenue
210.00
197.11
46.00
44.58
256.00
241.69
Capital
0.00
0.00
0.00
6.89
0.00
6.89
10
Commerce
1470.00
1405.40
3464.00
3429.97
4934.00
4835.37
Revenue
857.00
795.92
3464.00
3429.97
4321.00
4225.89
Capital
613.00
609.48
0.00
0.00
613.00
609.48
11
Industrial Policy and Promotion
597.00
526.81
151.00
142.14
748.00
668.95
Revenue
547.00
476.81
151.00
142.14
698.00
618.95
Capital
5
0.00
50.00
0.00
0.00
50.00
50.00
12
Posts
400.00
318.85
3828.78
3519.10
4228.78
3837.95
Revenue
148.34
79.39
3824.77
3513.71
3973.11
3593.10
Capital
251.66
239.46
4.01
5.39
255.67
244.85
13
Telecommunications
725.00
687.16
3673.00
3899.01
4398.00
4586.17
Revenue
141.33
118.21
3673.00
3774.01
3814.33
3892.22
Capital
583.67
568.95
125.00
583.67
693.95
14
Information Technology
1450.00
1516.72
45.00
32.76
1495.00
1549.48
Revenue
1350.50
1417.33
45.00
32.76
1395.50
1450.09
Capital
9
9.50
99.39
0.00
0.00
99.50
99.39
15
Consumer Affairs
160.00
142.33
245.00
184.42
405.00
326.75
Revenue
134.50
119.53
243.00
184.08
377.50
303.61
Capital
2
5.50
22.80
2.00
0.34
27.50
23.14
Contd. ......
Accounts at a Glance
56
16
Food a
nd Public Distribution
65.00
45.66
44525.00
44476.76
44590.00
44522.42
Revenue
3
6.25
26.13
44523.75
44475.88
44560.00
44502.01
Capital
2
8.75
19.53
1.25
0.88
30.00
20.41
17
Corp
orate Affairs
63.00
63.01
160.00
142.46
223.00
205.47
Revenue
3.00
3.01
150.00
132.91
153.00
135.92
Capital
6
0.00
60.00
10.00
9.55
70.00
69.55
18
Culture
595.00
525.17
508.00
521.55
1103.00
1046.72
Revenue
548.68
496.99
508.00
521.55
1056.68
1018.54
Capital
4
6.32
28.18
0.00
0.00
46.32
28.18
19-20
Defence (Civil estimates)
0.00
0.00
22621.64
22332.90
22621.64
22332.90
Revenue
0.00
0.00
21816.66
21754.50
21816.66
21754.50
Capital
0.00
0.00
804.98
578.40
804.98
578.40
21-26
Defence Services
0.00
0.00
114600.00
114223.28
114600.00
114223.28
Revenue
0.00
0.00
73600.00
73304.80
73600.00
73304.80
Capital
0.00
0.00
41000.00
40918.48
41000.00
40918.48
27
Development of North Eastern Region
81.00
56.43
18.25
37.87
99.25
94.30
Revenue
2
1.00
16.49
14.25
13.86
35.25
30.35
Capital
6
0.00
39.94
4.00
24.01
64.00
63.95
28
Earth Sciences
550.00
489.09
270.00
260.68
820.00
749.77
Revenue
354.93
331.54
267.70
260.51
622.63
592.05
Capital
195.07
157.55
2.30
0.17
197.37
157.72
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
57
Accounts at a Glance
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
29
Environment and Forest
1500.00
1483.02
222.00
227.00
1722.00
1710.02
Revenue
1481.95
1465.51
209.55
214.65
1691.50
1680.16
Capital
18.05
17.51
12.45
12.35
30.50
29.86
30
External Affairs
450.00
410.42
6418.42
6322.93
6868.42
6733.35
Revenue
335.40
296.63
4892.17
4844.11
5227.57
5140.74
Capital
114.60
113.79
1526.25
1478.82
1640.85
1592.61
31
Economic Affairs
835.57
828.04
2759.20
2700.36
3594.77
3528.40
Revenue
773.90
773.95
2741.75
2681.24
3515.65
3455.19
Capital
61.67
54.09
17.45
19.12
79.12
73.21
32-33
Financial Services
1900.00
1900.00
28469.00
24538.45
30369.00
26438.45
Revenue
0.00
0.00
23359.12
23492.04
23359.12
23492.04
Capital
1900.00
1900.00
5109.88
1046.41
7009.88
2946.41
34-37
Economic Affairs (Centralised provisions)
0.00
0.00
220611.61
219573.61
220611.61
219573.61
Revenue
0.00
0.00
220746.61
219788.11
220746.61
219788.11
Capital
0.00
0.00
-135.00
-214.50
-135.00
-214.50
38-40
Expenditure
5.30
5.30
12480.19
12522.61
12485.49
12527.91
Revenue
2.30
2.30
12476.95
12520.45
12479.25
12522.75
Capital
3.00
3.00
3.24
2.16
6.24
5.16
41-43
Revenue
0.00
0.00
11836.00
11158.83
11836.00
11158.83
Revenue
0.00
0.00
11376.43
10951.46
11376.43
10951.46
Capital
0.00
0.00
459.57
207.37
459.57
207.37
Contd. ......
Accounts at a Glance
58
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
44
Disinvestment
0.00
0.00
1183.90
176.39
1183.90
176.39
Revenue
0.00
0.00
18.90
12.94
18.90
12.94
Capital
0.00
0.00
1165.00
163.45
1165.00
163.45
45
Food Processing Industries
242.00
221.24
10.50
8.97
252.50
230.21
Revenue
201.60
181.24
10.50
8.97
212.10
190.21
Capital
40.40
40.00
0.00
0.00
40.40
40.00
46
Health & Family Welfare
15580.00
14267.99
1727.00
2237.96
17307.00
16505.95
Revenue
14714.52
13580.67
1727.00
2253.74
16441.52
15834.41
Capital
865.48
687.32
0.00
-15.78
865.48
671.54
47
Ayurveda, Yoga,Naturopathy, Unani, Sidha and Homeopathy (AYUSH)
475.00
471.03
127.00
119.85
602.00
590.88
Revenue
474.75
471.03
127.00
119.85
601.75
590.88
Capital
0.25
0.00
0.00
0.00
0.25
0.00
48
Health Research
420.00
390.56
147.00
174.00
567.00
564.56
Revenue
420.00
390.56
147.00
174.00
567.00
564.56
Capital
0.00
0.00
0.00
0.00
0.00
0.00
49
Heavy Industry
300.00
191.77
457.20
1327.63
757.20
1519.40
Revenue
133.76
131.65
57.20
896.62
190.96
1028.27
Capital
166.24
60.12
400.00
431.01
566.24
491.13
50
Public Enterprises
10.00
9.31
6.85
6.31
16.85
15.62
Revenue
10.00
9.31
6.85
6.31
16.85
15.62
Capital
0.00
0.00
0.00
0.00
0.00
0.00
59
Accounts at a Glance
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
51
-55
Home Affairs
494.00
415.96
27964.92
26414.39
28458.92
26830.35
Revenue
249.19
161.85
24118.42
23457.17
24367.61
23619.02
Capital
244.81
254.11
3846.50
2957.22
4091.31
3211.33
56
Housing & Urban Poverty Alleviation
670.00
663.94
6.89
5.56
676.89
669.50
Revenue
670.00
663.94
6.89
5.56
676.89
669.50
Capital
0.00
0.00
0.00
0.00
0.00
0.00
57
School Education & Literacy
24500.00
22846.45
1526.57
1524.46
26026.57
24370.91
Revenue
24380.00
22737.99
1526.57
1524.46
25906.57
24262.45
Capital
120.00
108.46
0.00
0.00
120.00
108.46
58
Higher Education
6800.00
6702.22
4540.00
4504.36
11340.00
11206.58
Revenue
6800.00
6702.22
4540.00
4504.36
11340.00
11206.58
Capital
0.00
0.00
0.00
0.00
0.00
0.00
59
Information and Broadcasting
600.00
424.78
1425.00
1442.05
2025.00
1866.83
Revenue
277.06
173.38
1425.00
1442.05
1702.06
1615.43
Capital
322.94
251.40
0.00
0.00
322.94
251.40
60
Labour and Employment
801.00
760.90
1680.00
1648.22
2481.00
2409.12
Revenue
674.43
634.49
1678.77
1647.35
2353.20
2281.84
Capital
126.57
126.41
1.23
0.87
127.80
127.28
61
Election Commission
0.00
0.00
19.33
17.75
19.33
17.75
Revenue
0.00
0.00
19.33
17.75
19.33
17.75
Capital
0.00
0.00
0.00
0.00
0.00
0.00
Contd. ......
Accounts at a Glance
60
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
62
Law and Justice
160.00
154.71
591.00
579.59
751.00
734.30
Revenue
160.00
154.71
590.71
579.59
750.71
734.30
Capital
0.00
0.00
0.29
0.00
0.29
0.00
63
Supreme Court of India
0.00
0.00
79.30
74.33
79.30
74.33
Revenue
0.00
0.00
79.30
74.33
79.30
74.33
Capital
0.00
0.00
0.00
0.00
0.00
0.00
64
Micro,Small and Medium Enterprises
1725.00
1655.50
194.83
199.22
1919.83
1854.72
Revenue
1718.00
1649.27
194.53
198.92
1912.53
1848.19
Capital
7.00
6.23
0.30
0.30
7.30
6.53
65
Mines
182.26
166.88
349.36
341.19
531.62
508.07
Revenue
141.46
127.70
349.36
341.19
490.82
468.89
Capital
4
0.80
39.18
0.00
0.00
40.80
39.18
66
Minority Affairs
650.00
619.02
14.38
10.53
664.38
629.55
Revenue
575.00
544.02
14.38
10.53
589.38
554.55
Capital
7
5.00
75.00
0.00
0.00
75.00
75.00
67
New and Revewable Energy
499.40
430.72
9.60
9.09
509.00
439.81
Revenue
469.20
400.72
9.60
9.09
478.80
409.81
Capital
3
0.20
30.00
0.00
0.00
30.20
30.00
68
Overseas Indian Affairs
0.00
0.00
45.00
44.55
45.00
44.55
Revenue
0.00
0.00
44.00
44.00
44.00
44.00
Capital
0.00
0.00
1.00
0.55
1.00
0.55
61
Accounts at a Glance
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
69
Panchayati Raj
110.00
102.89
0.59
0.50
110.59
103.39
Revenue
110.00
102.89
0.59
0.50
110.59
103.39
Capital
0.00
0.00
0.00
0.00
0.00
0.00
70
Parliamentary Affairs
0.00
0.00
6.92
6.52
6.92
6.52
Revenue
0.00
0.00
6.92
6.52
6.92
6.52
Capital
0.00
0.00
0.00
0.00
0.00
0.00
71
Personnel, Public Grievances and Pensions
122.00
114.08
452.00
368.75
574.00
482.83
Revenue
7
8.90
69.34
442.27
359.03
521.17
428.37
Capital
4
3.10
44.74
9.73
9.72
52.83
54.46
72
Petroleum and Natural Gas
25.00
25.00
3149.47
3123.35
3174.47
3148.35
Revenue
2
5.00
25.00
2907.00
2880.88
2932.00
2905.88
Capital
0.00
0.00
242.47
242.47
242.47
242.47
73
Planning
50.00
37.95
54.13
54.72
104.13
92.67
Revenue
3
6.50
28.07
54.13
54.72
90.63
82.79
Capital
1
3.50
9.88
0.00
0.00
13.50
9.88
74
Power
6100.00
5961.40
-46.26
-129.85
6053.74
5831.55
Revenue
5690.63
5583.58
-46.26
-129.85
5644.37
5453.73
Capital
409.37
377.82
0.00
0.00
409.37
377.82
75-79
President, Parliament, UPSC and the Secretariat of the Vice- Presiden
t
0.00
0.00
602.01
543.76
602.01
543.76
Revenue
0.00
0.00
602.01
543.76
602.01
543
.76
Capital
0.00
0.00
0.00
0.00
0.00
0.00
Contd. ......
Accounts at a Glance
62
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
80
Rural Development
56854.00
56850.17
29.54
31.01
56883.54
56881.18
Revenue
56853.50
56849.67
29.54
31.01
56883.04
56880.68
Capital
0.50
0.50
0.00
0.00
0.50
0.50
81
Land Resources
1800.00
1787.48
4.69
5.27
1804.69
1792.75
Revenue
1800.00
1787.48
4.69
5.27
1804.69
1792.75
Capital
0.00
0.00
0.00
0.00
0.00
0.00
82
Drinking Water Supply
8500.00
8491.59
2.27
2.67
8502.27
8494.26
Revenue
8500.00
8491.59
2.27
2.67
8502.27
8494.26
Capital
0.00
0.00
0.00
0.00
0.00
0.00
83
Science and Technology
1523.00
1517.42
321.00
301.11
1844.00
1818.53
Revenue
1458.50
1454.34
318.60
298.88
1777.10
1753.22
Capital
64.50
63.08
2.40
2.23
66.90
65.31
84
Scientific and Industrial Research
1190.00
1180.40
1208.00
1207.51
2398.00
2387.91
Revenue
1185.40
1176.40
1208.00
1207.51
2393.40
2383.91
Capital
4.60
4.00
0.00
0.00
4.60
4.00
85
Biotechnology
879.00
869.99
22.50
21.31
901.50
891.30
Revenue
879.00
869.99
22.50
21.31
901.50
891.30
Capital
0.00
0.00
0.00
0.00
0.00
0.00
86
Shipping
360.00
314.51
850.86
590.59
1210.86
905.10
Revenue
102.44
73.14
867.36
607.57
969.80
680.71
Capital
257.56
241.37
-16.50
-16.98
241.06
224.398
63
Accounts at a Glance
87
Road Transport and Highways
13450.00
13075.22
2595.00
2616.12
16045.00
15691.34
Revenue
6996.21
6999.12
2399.30
2383.94
9395.51
9383.06
Capital
6453.79
6076.10
195.70
232.18
6649.49
6308.28
88
Social Justice and Empowerment
2400.00
2356.12
75.00
73.66
2475.00
2429.78
Revenue
2252.00
2208.12
75.00
73.66
2327.00
2281.78
Capital
148.00
148.00
0.00
0.00
148.00
148.00
89
Space
2814.00
2809.97
685.00
683.60
3499.00
3493.57
Revenue
1708.08
1741.40
685.00
683.60
2393.08
2425.00
Capital
1105.92
1068.57
0.00
0.00
1105.92
1068.57
90
Statistics and Programme
Implementation
85.00
63.47
243.15
260.04
328.15
323.51
Revenue
69.62
53.29
243.15
260.04
312.77
313.33
Capital
15.38
10.18
0.00
0.00
15.38
10.18
91
Steel
26.00
0.00
339.00
331.16
365.00
331.16
Revenue
18.49
0.00
78.96
71.12
97.45
71.12
Capital
7.51
0.00
260.04
260.04
267.55
260.04
92
Textiles
4092.32
3801.84
1046.68
1460.20
5139.00
5262.04
Revenue
4076.60
3787.61
697.48
1174.88
4774.08
4962.49
Capital
15.72
14.23
349.20
285.32
364.92
299.55
93
Tourism
1000.00
980.01
50.53
49.40
1050.53
1029.41
Revenue
439.00
411.55
50.53
49.40
489.53
460.95
Capital
561.00
568.46
0.00
0.00
561.00
568.46
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
Contd. ......
Accounts at a Glance
64
94
Tribal Affairs
717.50
684.62
14.16
12.97
731.66
697.59
Revenue
717.49
684.62
14.16
12.97
731.65
697.59
Capital
0.01
0.00
0.00
0.00
0.01
0.00
100-102
U
rban Development
4676.65
4597.12
1744.08
1735.31
6420.73
6332.43
Revenue
504.22
429.04
1410.31
1429.00
1914.53
1858.04
Capital
4172.43
4168.08
333.77
306.31
4506.20
4474.39
103
Water Resources
550.00
453.23
336.22
359.37
886.22
812.60
Revenue
455.60
390.50
334.27
360.37
789.87
750.87
Capital
9
4.40
62.73
1.95
-1.00
96.35
61.73
104
Women & Child Development
6850.00
6677.40
69.00
63.83
6919.00
6741.23
Revenue
6850.00
6677.40
69.00
63.83
6919.00
6741.23
Capital
0.00
0.00
0.00
0.00
0.00
0.00
105
Youth Affairs & Sports
1311.00
1287.03
282.00
277.04
1593.00
1564.07
Revenue
1307.75
1283.81
114.23
109.30
1421.98
1393.11
Capital
3.25
3.22
167.77
167.74
171.02
170.96
Railways
9327.00
9545.35
0.00
0.00
9327.00
9545.35
Revenue
0.00
0.00
0.00
0.00
0.00
0.00
Capital (Heads 5002 and 5003)
9327.00
9545.35
0.00
0.00
9327.00
9545.35
Central Ministries/Departments
Total
204128.31
198159.70
614273.34
604990.33
818401.65
803150.03
Revenue
171633.06
166500.03
557922.19
555164.20
729555.25
721664.23
Capital
32495.25
31659.67
56351.15
49826.13
88846.40
81485.80
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
65
Accounts at a Glance
STATE PLANS (including DONER) Total
75307.76
73611.24
0.00
0.00
75307.76
73611.24
Revenue
68199.26
66503.49
0.00
0.00
68199.26
66503.49
Capital
7108.50
7107.75
0.00
0.00
7108.50
7107.75
State Plans
73933.76
72272.55
0.00
0.00
73933.76
72272.55
Revenue
66904.76
65243.55
0.00
0.00
66904.76
65243.55
Capital
7029.00
7029.00
0.00
0.00
7029.00
7029.00
1
Agriculture and Cooperation
2916.63
2919.02
0.00
0.00
2916.63
2919.02
Revenue
2916.63
2919.02
0.00
0.00
2916.63
2919.02
Capital
0.00
0.00
0.00
0.00
0.00
35
Finance
62188.81
60690.14
0.00
0.00
62188.81
60690.14
Revenue
55159.81
53661.14
0.00
0.00
55159.81
53661.14
Capital
7029.00
7029.00
0.00
0.00
7029.00
7029.00
69
Panchayati Raj
3890.00
3889.76
0.00
0.00
3890.00
0.00
Revenue
3890.00
3889.76
0.00
0.00
3890.00
0.00
Capital
0.00
0.00
0.00
0.00
0.00
0.00
Statistics and
90
Programme Implementation
1580.00
1580.00
0.00
0.00
1580.00
1580.00
Revenue
1580.00
1580.00
0.00
0.00
1580.00
1580.00
Capital
0.00
0.00
0.00
0.00
0.00
0.00
87
Road Transport and Highways
2105.82
2072.98
0.00
0.00
2105.82
2072.98
Revenue
2105.82
2072.98
0.00
0.00
2105.82
2072.98
Capital
0.00
0.00
0.00
0.00
0.00
0.00
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
Contd. ......
Accounts at a Glance
66
94
Tribal Affairs
1252.50
1120.65
0.00
0.00
1252.50
1120.65
Revenue
1252.50
1120.65
0.00
0.00
1252.50
1120.65
Capital
0.00
0.00
0.00
0.00
0.00
0.00
27
DONER
1374.00
1338.69
0.00
0.00
1374.00
1338.69
Revenue
1294.50
1259.94
0.00
0.00
1294.50
1259.94
Capital
79.50
78.75
0.00
0.00
79.50
78.75
North Eastern Region
624.00
611.27
0.00
0.00
624.00
611.27
Revenue
544.50
532.52
0.00
0.00
544.50
532.52
Capital
79.50
78.75
0.00
0.00
79.50
78.75
Central Pool of Resources for North East and Sikkim
650.00
660.39
0.00
0.00
650.00
660.39
Revenue
650.00
660.39
0.00
0.00
650.00
660.39
Capital
0.00
0.00
0.00
0.00
0.00
0.00
Special Package for Bodoland Territorial council
100.00
67.03
0.00
0.00
100.00
67.03
Revenue
100.00
67.03
0.00
0.00
100.00
67.03
Capital
0.00
0.00
0.00
0.00
0.00
0.00
III
UNION TERRITORIES
3520.47
3463.80
3723.52
3730.94
7243.99
7194.74
Revenue
1823.50
1770.48
3868.33
3860.27
5691.83
5630.75
Capital
1696.97
1693.32
-144.81
-129.33
1552.16
1563.99
A
Union Territories with Legislature
975.03
958.57
847.68
812.68
1822.71
1771.25
Revenue
975.03
958.57
775.68
740.68
1750.71
1699.25
Capital
0.00
0.00
72.00
72.00
72.00
72.00
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
67
Accounts at a Glance
55
Pondicherry
162.23
150.35
812.68
812.68
974.91
963.03
Revenue
162.23
150.35
740.68
740.68
902.91
891.03
Capital
0.00
0.00
72.00
72.00
72.00
72.00
55
National Capital Territory of Delhi
812.80
808.22
35.00
0.00
847.80
808.22
Revenue
812.80
808.22
35.00
0.00
847.80
808.22
Capital
0.00
0.00
0.00
0.00
0.00
0.00
B
Union Territories without Legislature
2545.44
2505.23
2875.84
2918.26
5421.28
5423.49
Revenue
848.47
811.91
3092.65
3119.59
3941.12
3931.50
Capital
1696.97
1693.32
-216.81
-201.33
1480.16
1491.99
95
Andaman and Nicobar Islands
1557.27
1534.76
1058.89
1086.43
2616.16
2621.19
Revenue
449.49
428.94
1030.25
1056.12
1479.74
1485.06
Capital
1107.78
1105.82
28.64
30.31
1136.42
1136.13
96
Chandigarh
492.30
485.73
963.50
967.40
1455.80
1453.13
Revenue
166.89
160.34
1215.88
1205.30
1382.77
1365.64
Capital
325.41
325.39
-252.38
-237.90
73.03
87.49
97
Dadra and Nagar Haveli
112.67
111.02
326.11
327.12
438.78
438.14
Revenue
8
1.85
80.22
321.58
322.60
403.43
402.82
Capital
3
0.82
30.80
4.53
4.52
35.35
35.32
98
Daman and Diu
106.50
104.93
163.60
1
63.55
270.10
268.48
Revenue
5
1.66
50.11
162.97
162.92
214.63
213.03
Capital
5
4.84
54.82
0.63
0.63
55.47
55.45
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
Contd. ......
Accounts at a Glance
68
(Rs. Crores)
Grant
Ministry/ Department
P
la
n
Non-Plan
Total
N
o
.
R
E
Actual
R
E
Actual
R
E
Actual
99
Lakshadweep
276.70
268.79
363.74
373.76
640.44
642.55
Revenue
98.58
92.30
361.97
372.65
460.55
464.95
Capital
178.12
176.49
1.77
1.11
179.89
177.60
GRAND TOTAL
282956.54
275234.74
617996.87
608721.27
900953.41
883956.01
Revenue
241655.82
234774.00
561790.53
559024.47
803446.35
793798.47
Capital
41300.72
40460.74
56206.34
49696.80
97507.06
90157.54
69
Accounts at a Glance
GRANTS/APPROPRIATIONS INVOLVING SAVING OF
RS.100 CRORES AND ABOVE FOR THE YEAR 2008-09
(Rs. Crores)
Grant No. and Name of
Amount of Grant/
Expenditure
Saving
Grant or Appropriation
Appropriaton
Revenue
Capital
Revenue
Capital
Revenue
Capital
Contd. ......
0
0
1
Department of
Charged
188.80
188.80
Agriculture and
Voted
10735.62
10039.00
696.62
Cooperation
0
0
3
Department of
Voted
1382.66
1199.42
183.24
Animal Husbandry, Dairying and Fish
0
0
4
Atomic Energy
Voted
3579.75
3426.60
153.15
0
0
5
Nuclear Power
Voted
1638.61
1117.67
520.94
Scheme
0
0
7
Department of
Voted
100857.13
99511.95
1345.18
Fertilisers
0
0
9
Ministry of Coal
Voted
348.08
241.69
106.39
0
1
0
Department of
Voted
711.01
609.79
101.22
Commerce
0
1
3
Department of
Voted
5939.25
5492.15
447.10
Telecommunications
0
1
4
Department of
Voted
1716.52
1458.95
257.57
Information Technology
Accounts at a Glance
70
(Rs. Crores)
Grant No. and Name of
Amount of Grant/
Expenditure
Saving
Grant or Appropriation
Appropriaton
Revenue
Capital
Revenue
Capital
Revenue
Capital
0
1
6
Department of
Voted
45345.03
45068.34
276.69
Food and Public
Distribution
0
1
9
Ministry of Defence
Voted
1016.52
578.40
438.12
0
2
8
MInistry of
Voted
424.89
157.72
267.17
Earth Sciences
0
3
0
Ministry of
Voted
5336.54
5150.92
185.62
External Affairs
0
3
2
Payments to
Voted
51075.13
8462.36
50152.47
5390.40
922.66
3071.96
Financial Institutions
0
3
4
Appropriation
C
harged
207465.02
201143.36
6321.66
- Interest Payments
0
3
5
Transfers to State
Charged
34392.42
8029.00
27158.65
7029.00
7233.77
1000.00
and Union Territory
Voted
67205.80
64542.90
2662.90
Governments
0
3
6
Loans to
Voted
360.00
259.44
100.56
Government
Servants etc.
0
3
7
Appropriation
Charged
2188167.71
2164560.52
23607.19
Repayment of Debt
71
Accounts at a Glance
(Rs. Crores)
Grant No. and Name of
Amount of Grant/
Expenditure
Saving
Grant or Appropriation
Appropriaton
Revenue
Capital
Revenue
Capital
Revenue
Capital
Contd. ......
0
4
2
Direct Taxes
Voted
203.00
83.49
119.51
0
4
3
Indirect Taxes
Voted
2684.80
315.20
2367.99
131.26
316.81
183.94
0
4
4
Department of
Voted
2330.01
326.89
2003.12
Disinvestment
0
4
6
Department of
Voted
18342.12
931.70
16867.28
741.76
1474.84
189.94
Health & Family Welfare
0
4
9
Department of
Voted
648.76
491.13
157.63
Heavy Industry
0
5
3
Police
Voted
21659.71
5344.51
20775.73
3119.00
883.98
2225.51
0
5
6
Minsitry of
Voted
857.17
673.60
183.57
Housing and Urban Poverty Alleviation
0
5
7
Department of
Voted
40960.93
36054.05
4906.88
School Education and Literacy
0
5
8
Dept.of Higher
Voted
11407.63
11222.49
185.14
Education
0
5
9
Ministry of
Voted
1735.93
412.33
1615.52
251.40
120.41
160.93
Information and Broadcasting
Accounts at a Glance
72
(Rs. Crores)
Grant No. and Name of
Amount of Grant/
Expenditure
Saving
Grant or Appropriation
Appropriaton
Revenue
Capital
Revenue
Capital
Revenue
Capital
0
6
2
Law and Justice
Voted
894.14
734.30
159.84
0
6
4
Ministry of Micro,
Voted
1984.76
1848.40
136.36
Small and Medium
Enterprises
0
6
6
Ministry of Minority
Voted
940.55
554.56
385.99
Affairs
0
6
7
Ministry of New and
Voted
597.47
420.97
176.50
Renewable Energy
0
6
9
Ministry of
Voted
4781.25
3993.15
788.10
Panchayati Raj
0
7
1
M/o Personnel,
Voted
521.27
416.50
104.77
Public Grievances
and Pensions
0
7
3
Ministry of Planning
Voted
636.83
82.82
554.01
0
7
4
Ministry of Power
Voted
6121.05
5868.19
252.86
0
8
1
Department of
Voted
2404.69
1792.75
611.94
Land Resources
0
8
6
Department of
Voted
1069.75
416.56
817.29
262.37
252.46
1
54.19
Shipping
73
Accounts at a Glance
(Rs. Crores)
Grant No. and Name of
Amount of Grant/
Expenditure
Saving
Grant or Appropriation
Appropriaton
Revenue
Capital
Revenue
Capital
Revenue
Capital
0
8
7
Department of
Voted
13924.23
13895.76
13753.21
13495.69
171.02
400.07
Road Transport and Highways
0
8
9
Department of Space
Voted
1784.20
1068.49
715.71
0
9
2
Ministry of Textiles
Voted
5664.82
5388.23
276.59
0
9
4
Ministry of Tribal
Charged
1820.50
1590.40
230.10
Affairs
1
0
3
Ministry of
Voted
906.28
767.43
138.85
WaterResources
1
0
4
Ministry of
Voted
7275.09
6764.21
510.88
Women and Child Development
1
0
5
Ministry of Youth
Voted
1528.39
1394.55
133.84
Affairs and Sports