000			01088pab a2200169 454500
008			180718b2004 xxu||||| |||| 00| 0 eng d
100			_aRamaswamy, P.R.
245			_aBetter financial management - Need for clarity in plan and non-plan expenditures
260			_c2004
300			_ap.604-611.
362			_aJul-Sep
520			_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.
650			_aFinancial administration
773			_aIndian Journal of Public Administration
908			_aN
909			_a63072
999			_c63072 _d63072