LFkkuh ; fudk;ksa ds vk ;&O;;d ys [ kksa dk vkfFkZd , oa fØ;kRed oxhZdj.k fooj.k rS;kj djus ds lEcU /k esa

1. LFkkuh; fudk;ksadsvk;&O;;d ys[kksadkvkfFkZd ,oafØ;kRedoxhZdj.kfooj.krS;kjdjusdslEcU/k esa

2. dk;Z’kkykvk;kstudkmn~ns’; • LFkkuh; fudk;ksadsys[kksadksHkkjrljdkj }kjk fu/kkZfjrizk:iesavkfFkZd ,oafØ;kRedoxhZdj.klslEcfU/krfn’kk&funsZ’k o rduhdhtkudkjhmiyC/k djkusgsrq • fofHkUuLFkkuh; fudk;ksalslwpukHkjus dh izfØ;klsvoxrdjk;ktkuk

3. 13osa foRrvk;ksx dh flQkfj’kksadsfØ;kUo;ugsrq • 13osa foRrvk;ksx dh flQkfj’kksadsfØ;kUo;ugsrqizR;sdftysesaMsVkcslrS;kjfd, tkusgsrqjkT; dksjkf’kizkIrgqbZgSA • mDrflQkfj’kksadsvUrxZr 5 ekbyLVksUl fu/kkZfjrfd, x, gSaftuesaizR;sdo"kZdsfy, y{; fu/kkZfjrfd, x, gSaA • fctfuljftLVj] • LFkkuh; fudk;ksadsys[ks] • QkeZxfrfof/k;ksalslEcfU/kr lead] • jk"Vªh; izfrn’kZlosZ{k.kdsdsUnz o jkT; izfrn’kksZadsleadksa dh ftysokjiwfyax] • ftyksa o jkT; esalwpukvknku&iznkugsrqlwpukizkS|ksfxdh;qDrdusfDVfoVhgSaA

4. ekbyLVksu uEcj&2 • fofHkUuegRoiw.kZfo"k;ksaijftyksalslEcfU/krMsVkcslrS;kjfd, tkusgsrqekbyLVksu uEcj&2 dslanHkZesaleLr 'kgjh o xzkeh.kLFkkuh; fudk;ksadsvk;&O;;d ys[kksadsleadksadkvkfFkZd ,oamn~ns’;iw.kZoxhZdj.kfooj.krS;kjdjk;ktkukgSA • bldk;Zdsfy, ftyklkaf[;dh vf/kdkjhdksuksMyvf/kdkjh j[kkx;kgSA • ;g lwpukHkkjrljdkj }kjklEiw.kZns’kdsfy, fu/kkZfjr ,oaiwoZizsf"krekudizk:i] tksfdfoHkkx dh oSclkbVijmiyC/k gS] esa ,d= djkbZtkuhgSA • blizk:idkfgUnhvuqoknHkhlUnHkZgsrqi`FkdlsizLrqrgSA

5. jkT; ,oaftykldy ?kjsywmRiknesaLFkkuh; fudk;ksadsvk;&O;;d ys[kksadkmi;ksx • jkT; o ftykldy ?kjsywmRikndsvuqekurS;kjdjusgsrqvFkZO;oLFkkdks 17 lsDVlZesafoHkDrfd;ktkrkgSA • LFkkuh; fudk;ksadsys[kksadkmi;ksxvFkZO;oLFkkdsfuEufyf[kr {ks=ksadsvuqekurS;kjdjusesafd;ktkrkgS% • tyiznk; lsok,a • fuekZ.k {ks= • yksdiz’kklu • vU; lsok,a ¼f’k{kk] fpfdRlk] LokLF; ,oa LoPNrk½ • bldsfy, lHkhLFkkuh; fudk;ksa }kjkizfro"kZHkqxrkufd, x, laosru] etnwjh] f’k{kk] LokLF; ,oaLoPNrkvkfnlsokvksaijfd, x, O;;] fuekZ.kdk;ksZaij O;;] e’khu o midj.k Ø; djusdsHkqxrkuijfd, x, O;; vkfnlwpukvksa dh vko’;drkgksrhgSA

6. LFkkuh; fudk;ksadsvk;&O;;d ys[kksadsvkfFkZd ,oafØ;kRedoxhZdj.krS;kj u gksusdsdkj.kdfBukb;ka • jk"Vªh; vk; dsys[ksrS;kjdjusesadfBukbZ • jk"Vª] jkT; ,oaftys dh vk; esa 'kgjh o xzkeh.kLFkkuh; fudk;ksads ;ksxnkudkvkadyudjusesadfBukbZ • bufudk;ksa }kjkvius {ks= esadjk, x, fuekZ.kdk;ksZa] e’khujh o midj.kksaijfd, x, O;; dsvk/kkjijldyLFkkbZiwathfuekZ.kdssvuqekurS;kjdjusesadfBukbZ • bllwpukdsegRodks ns[krsgq, 13osa foRrvk;ksxdsvUrxZrblsekbyLVksuds :iesa j[kkx;kgSAvFkkZr~ izfro"kZ fu/kkZfjrlwpukrS;kjughagksusijjkT; dksvkxkehfd’rizkIrughagksldsxhA

7. 13osa foRrvk;ksx dh flQkfj’kksadsfØ;kUo;ugsrq • bllEcU/k esalwpuklaxzgdrkZ o lwpukiznkudrkZgsrqizfrLFkkuh; fudk; dh njlsekuns; izLrkforfd;kx;kgSA • lwpuklaxzgdrkZvksadkp;uftykLrjijmiyC/k lkaf[;dh LVkQ@ys[kkdfeZ;ksa@iapk;rlfefr;ksadssizxfrizlkjvf/kdkfj;ksa@'kgjhLFkkuh; fudk;ksa] iapk;rlfefr;ksa ,oaftykifj"knksadsys[kkdfeZ;ksa ¼dk;Zjr o lsokfuo`Rr½ vkfnlsfd;ktkukgSA • ftyksaesaizkIrleLrlwpukvksadksftyksaesaghdEikbydjk;ktk,xkAbldsfy, ,u-vkbZ-lh- dsek/;e lslkWQ~Vos;jrS;kjdjk;ktkjgkgS] ftlesabulwpukvksa dh MsVk ,UVªhdjkbZtkuhgSA • bldk;Zesaiw.kZ :fpysosavkSjbllkydsfu/kkZfjr y{; dks fu/kkZfjr le; esaiw.kZdjkosaA

8. lwpukizkfIrgsrqizLrkforizfØ;k • izR;sdLFkkuh; fudk; lslwpukizkIrdjusgsrqlekuizi= fu/kkZfjrgSA • izR;sdo"kZesaxrrhuo"kksZavFkkZr~ nkso"kksZadsys[ks o ,d o"kZdsla’kksf/krys[kksa dh lwpuk ,df=r dh tk,xhA • izR;sdo"kZleLriapk;rlfefr;ksa] ftykifj"knksa o 'kgjhLFkkuh; fudk;ksalslwpuk,df=r dh tk,xhA • o"kZ 2012&13 lsrhuo"kksZaesapj.kc) :ilsxzkeiapk;rksalslwpuk ,df=r dh tk,xhA • Hkjsgq, izi=ksa dh lwpukftyklkaf[;dh vf/kdkjhds }kjkftysesalkWQ~VdkWihesa fu/kkZfjrizk:iesaladfyrdjkbZtk,xhrFkkbuizi=ksadksftyklkaf[;dh dk;kZy; esagh j[kktkosxkA

9. ifji= ,oap;furxzkeiapk;rksa dh lwph • blizi= esalwpuklaxzg.kgsrqiapk;rhjktfoHkkx o Lok;Ùk 'kklufoHkkx }kjkifji= Hkhtkjhdj fn, x, gSaA • vcHkkjrljdkjlsfoÙkh; o"kZ 2012&13] 2013&14 ,oa 2014&15 dsfy, Øe’k% p;fur 30] 30] ,oa 40 izfr’krxzkeiapk;rksa dh lwphizkIrgkspqdhgS] ftlsfoHkkx dh oSclkbVijVh-,Q-lh- dsvUrxZrviyksMdjfn;kx;kgSA • lqyHklUnHkZgsrqizR;sdftysesao"kZokjp;furxzkeiapk;rksa dh lwphfoHkkx dh oSclkbVijVh-,Q-lh- dsvUrxZrviyksMdjfn;kx;kgSA

10. ftuo"kksZadsys[ks ,df=r fd, tkusgSa] mudsfy, la’kksf/krfn’kk&funsZ’k • iapk;rhjkt] Lok;Rr 'kklu ,oablfoHkkx }kjkiwoZesavkidksizsf"kri=ksaesao"kZ 2012&13 dsfy, fu/kkZfjrizi= esao"kZ 2010&11 dsvfUreys[ks] 2011&12 dsla’kksf/krvuqekudsys[ks o 2012&13 dsctVvuqekuksalslEcfU/krys[kksadsvk/kkjijlwpuk ,d= djfHktokusgsrqfunsZf’krfd;kx;kFkkA • vcHkkjrljdkj }kjkizkIrla’kksf/krfn’kk&funsZ’kksadsvuqlkjys[ks,df=r fd, tkusgSaA

11. ftuo"kksZadsys[ks ,df=r fd, tkusgSa] mudko"kZokjfooj.k

12. leLrftykifj"knksa] iapk;rlfefr;ksa ,oa 'kgjhLFkkuh; fudk;ksalsys[ksizfro"kZrkfydkesamYysf[kro"kksZagsrqrS;kjdjk, tkusgSaA

13. fn’kk&funsZ’k • bulwpukvksadks ,df=r fd, tkusgsrqftysesafLFkr 'kgjhLFkkuh; fudk;ksa] ftykifj"kn o iapk;rlfefrdsctVdk;ZlstqM+sys[kklsokdsvf/kdkfj;ksa ,oadeZpkfj;ksa] ftysesainLFkkfirlkaf[;dh dfeZ;ksarFkklsokfuo`Rrlkaf[;dh ,oays[kkdfeZ;ksa dh lsok,avko’;drk ,oafu;ekuqlkjyhtkldrhgSA • blgsrqlHkhftyklkaf[;dh vf/kdkjhvius&viusdk;kZy; esa ,d lwphrS;kjdjysarFkkdk;Z dh vko’;drkuqlkjfudk;ksadkfoHkktubudeZpkfj;ksadksfd;ktkosA

14. Economic and Purpose Classification Used in Budget Analysis

15. Introduction • Economic-cum-Purpose Classification serves as a very good indicator to the policy makers for planning expenditure to attain social and economic objectives of development. • CSO has been undertaking the classification of the government budget and preparing National Accounts Statistics every year. • Similar classification of the budgetary transactions is also being prepared by most of the state DES. • Now this classification is being prepared under Milestone II of TFC by all the DSOs of the Country.

16. Government expenditure can be classified according to i) the economic character of the expenditure like expenditure on salaries and allowances, goods and services, maintenance, capital formation, loans and advances etc, (called as economic classification) and ii) the purpose of it serves, such as, health, education, defense etc. (called as purpose classification)

17. Need for Economic Classification The financial statement and the demands for grants in a government budget are drawn up in accordance with the provision of constitution and the government budget is generally classified department-wise in order to have legislative control, administrative accountability, booking and auditing of any act of spending.

18. Need for Economic Classification • The budget are too detailed and scattered and not necessarily based on grouping required for the understanding the economic significance of the various items. • Ex. From the study of budget documents as they are, it is not possible to get a clear idea of capital formation of budgetary resources, governments contribution to the GDP /GSDP / DDP • So, the need for Economic Classification is to sorted out the government's transactions, reclassified and regrouped into meaningful economic categories.

19. Need for Purpose Classification This classification shows how expenditure for a particular purpose (say, health, education, sanitation etc.) is divided between different economic categories and to shows how expenditure in a particular economic category (say, capital formation ) is allocated to different purpose.

20. List of possible items under various categories of purpose classification 1Genral Public Services • General administration 2 Education Services • Administration, Regulation and Research • Primary Education • Secondary Education • Higher Secondary / University Education • Other educational services

21. List of possible items under various categories of purpose classification 3 Health Services • Administration, Regulation and Research • Allopathic • Homeopathic • Ayurvedic • Unani • Other Medical Services

22. List of possible items under various categories of purpose classification 4 Social Security and Welfare and Services  • Social security Services - unemployment benefits, old age pension, injury and sickness compensation ....insurance schemes, disability schemes, survivors, family and children schemes, social exclusion schemes etc • Social Welfare Services- Exp. of social welfare and family welfare - Rationing, subsidies on food, child and mother care benefits, family welfare services, nutrition programme, welfare of backward class

23. List of possible items under various categories of purpose classification 5 Housing and Community Amenities Services • Housing Services • Community amenity services 6 Cultural, Recreational and Religious Services • Art and Culture • Recreational and Sporting Services • Tourism Services • Religious Services

24. List of possible items under various categories of purpose classification 7Agriculture, Forestry, Fishing and Hunting 8 Manufacturing  9 Electric and Gas 10 Water Supply 11Transport 12Construciton

25. List of possible items under various categories of purpose classification 13 Environment Protection • Waste Management • Waste Water Management • Prevention and control of pollution • Environment research and education • Environmental Protection

26. List of possible items under various categories of purpose classification • 14 Relief on calamities • 15 Sanitation • 16 Others - Not included in item 1 to 15

27. LFkkuh; fudk;ksadkfoRrleadksa dh izfof"Vgsrqenksa dh lwphFINANCES OF LOCAL BODIESLIST OF ITEMS FOR DATA ENTRY

28. Block-1[k.M&1

29. I. CURRENT RECEIPTS I. pkywizkfIr;ka

30. I. CURRENT RECEIPTSpkywizkfIr;ka

31. I. CURRENT RECEIPTS I. pkywizkfIr;ka

32. I. CURRENT RECEIPTS I. pkywizkfIr;ka

33. I. CURRENT RECEIPTS I. pkywizkfIr;ka

34. II. CAPITAL RECEIPTS iwathxrizkfIr;ka

35. II. CAPITAL RECEIPTS iwathxrizkfIr;ka

36. Block-2[k.M&2

37. III CURRENT EXPENDITURE pkywO;;

38. III CURRENT EXPENDITURE pkyw O;;

39. III CURRENT EXPENDITURE pkyw O;;

40. IV CAPITAL EXPENDITUREiwathxrO;;

41. IV CAPITAL EXPENDITUREiwathxr O;;

42. IV CAPITAL EXPENDITUREiwathxr O;;

43. IV CAPITAL EXPENDITUREiwathxr O;;

44. Block-4[k.M&4

45. dks"k

46. Summary of the Format Block 1 : Receipts {Current Receipts (I) + Capital Receipts ( II ) } • Block 2 : Expenditures {Current Expenditure (I) + Capital Expenditure ( II ) } • Block 3 : Receipts and Expenditures of DCUs (if any) in the local Body • Block 4 : Funds { (A )Receipts and ( B )Expenditures ) }  Closing Balance = • [Opening Balance + Total Receipts (Block 1 + Block 4 A)] - [Total Expenditures (Block 2+ Block 4 B)]

47. THANKS