Ramaswamy, P.R. creator text xu| 2004 continuing ng p.604-611. Expenditure 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. Financial administration Indian Journal of Public Administration 180718