01019pab a2200133 454500008004000000100002000040245008500060260000900145300001500154362001200169520063100181650002900812773004400841180718b2004   xxu||||| |||| 00| 0 eng d  aRamaswamy, P.R.  aBetter financial management - Need for clarity in plan and non-plan expenditures  c2004  ap.604-611.  aJul-Sep  aExpenditure reforms have been considered very important to reduce the fiscal deficit and make the activities of various departments more focused and effective. There are many rules, procedures and systems in budgeting and financial management in government crying for attention and reform. All expenditures in government are categorised either as Plan or Non-plan. But both these have not been defined in the GFRs or the DFPRs. In this article an attempt has been made to examine the concepts of plan and non-plan expenditure and their relevance in the context of planning and financial management in government. - Reproduced.  aFinancial administration  aIndian Journal of Public Administration