State Finances : A Study of Budgets-2017

STATE FINANCES A STUDY OF BUDGETS OF 2016-17 RESERVE BANK OF INDIA May 2017In India – ` 500 (Over the counter) – ` 550 (Inclusive of Postal Charges) Abroad – US $ 23 (Inclusive of Air Mail Courier Charges) © Reserve Bank of India 2016 All rights reserved. Reproduction is permitted provided an acknowledgement of the source is made. Published by Sunil Kumar for the Reserve Bank of India, Mumbai 400 001 and designed and printed by him at Alco Corporation, A Wing, Gala No. 28, Ground Floor, Virwani Industrial Estate, Goregaon (E), Mumbai - 400063FOREWORD The Reserve Bank of India (RBI) brings out an annual publication entitled “State Finances: A Study of Budgets” which analyses the fiscal position of state governments on the basis of primary state level data. From 2005-06 onwards, this report has been structured around a special theme of topical relevance. The current report’s theme is the goods and services tax (GST). The salient features that emerge from the analysis of state finances in the report are: • The GST is likely to strengthen cooperative federalism and have far-reaching implications for growth, inflation, public finances and external competitiveness in the Indian economy, drawing on the evidence of significant efficiency gains revealed in empirical evaluation of the implementation of VAT in 2005. • The GST is likely to bolster states’ revenue and anchor fiscal consolidation without compromising on expenditure quality. • Seamless implementation of GST is contingent upon a robust dispute resolution mechanism and a sound information technology (IT) infrastructure. • From a medium term perspective, the GST assumes significance in the context of the debt sustainability of states and the evolving contours of state finances. The report has been prepared in the Fiscal Analysis Division (FAD) of the Department of Economic and Policy Research (DEPR) under the overall guidance of Shri B.M. Misra, Principal Adviser. The report was prepared under the supervision of Dr. Rajiv Ranjan, Adviser and his team led by Shri Indranil Bhattacharyya, Director. Other members of the team included Dr. Atri Mukherjee, Dr. P.S. Rawat and Dr. Brijesh P. (Assistant Advisers); Shri Anand Prakash Ekka and Shri Khaijamang Mate (Research Officers). Data compilation support was provided by Smt. E. Fernandes, Shri G.N. Hamand and Smt. V. Hashita. Support was also received from the regional offices of DEPR, other departments of the Reserve Bank (Department of Government and Bank Accounts and Internal Debt Management Department), finance departments of state governments and union territories, the Ministry of Finance, Government of India, the NITI Aayog and the Office of the Comptroller and Auditor General (CAG) of India. This report is available on the RBI’s website (www.rbi.org.in). Feedback/comments are solicited to help improve the analytical or informational content of the report. They may be sent to the Director, Fiscal Analysis Division, Department of Economic and Policy Research, Amar Building (6th Floor), Reserve Bank of India, Shahid Bhagat Singh Road, Mumbai 400 001 or through email to deprfad@rbi.org.in. Michael Debabrata Patra Executive Director May 12, 2017CONTENTS Page No. Foreword List of Abbreviations Chapter I: Overview 1 Chapter II: Fiscal Position of State Governments 1. Introduction ............................................................................................................... 3 2. Accounts: 2014-15 .................................................................................................... 3 3. Revised Estimates: 2015-16 ..................................................................................... 5 4. Budget Estimates: 2016-17 ....................................................................................... 9 5. Budget Estimates: 2017-18 ....................................................................................... 12 6. Outstanding Liabilities of State Governments ........................................................... 13 7. Debt Sustainability of Indian States ........................................................................... 16 8. Concluding Observations .......................................................................................... 19 Chapter III: Goods and Services Tax: A Game Changer 1. Introduction ............................................................................................................... 20 2. The Concept ............................................................................................................. 21 3. The Cross Country Experience ................................................................................ 23 4. The Indian Context – Overview and Status ............................................................... 27 5. Experience of Indian States with VAT ....................................................................... 29 6. Concluding Observations ......................................................................................... 33 Chapter IV: Issues and Perspectives 1. Introduction ............................................................................................................... 35 2. Debate on the Revenue Neutral Rate ....................................................................... 35 3. Dispute Resolution Mechanism and IT Infrastructure ............................................... 38 4. Administrative Control of GST .................................................................................. 39 5. Fiscal Federalism and GST ...................................................................................... 40 6. Central Transfers to States ....................................................................................... 42 7. Implications of Special Levies .................................................................................. 44 8. Concluding Observations .......................................................................................... 46 Chapter V: Way Forward 48 iPage No. Annex I – GST Council Meeting and Major Decisions – Timeline ................................. 51 Annex II – Stochastic Frontier Analysis – Methodology ................................................ 55 References ......................................................................................................................... 56 Explanatory Note on Data Sources and Methodology .................................................... 60 LIST OF BOXES II.1 Relaxation of Fiscal Rules for States ......................................................................... 11 II.2 Debt Sustainability of Indian States – Inter-Temporal Budget Constraint Approach . 18 III.1 What GST Implies for Various Economic Agents ...................................................... 22 III.2 Impact on Inflation ..................................................................................................... 25 III.3 Integrated Goods and Services Tax (IGST) ................................................................ 29 IV.1 Can there be an Optimal Rate for Taxing Commodities ............................................. 36 IV.2 Goods and Services Tax Network (GSTN) ................................................................ 39 LIST OF TABLES II.1 Major Deficit Indicators of State Governments .................................................... 4 II.2 Fiscal Imbalances in Non-Special and Special Category States ......................... 4 II.3 Aggregate Receipts of State Governments ......................................................... 5 II.4 Expenditure Pattern of State Governments ......................................................... 6 II.5 Variation in Major Items ....................................................................................... 7 II.6 Deficit Indicators of State Governments .............................................................. 8 II. 7 Decomposition and Financing Pattern of Gross Fiscal Deficit ............................. 10 II.8 Composition of Expenditure on Social Services (Revenue and Capital Accounts) ......................................................................... 13 II.9 Major Deficit Indicators of State Governments .................................................... 13 II.10 Outstanding Liabilities of State Governments ..................................................... 13 II.11 Composition of Outstanding Liabilities of State Governments .............................. 14 II.12 Maturity Profile of Outstanding State Government Securities ............................. 15 II.13 Fiscal Sustainability of All State Governments – Indicator-based Analysis .......... 17 III.1 Taxes subsumed under GST ............................................................................... 21 III.2 VAT and GST ....................................................................................................... 30 iiPage No. III.3 VAT/GST Rates – Select Countries ..................................................................... 23 III.4 GST Revision in Singapore ................................................................................. 26 IV.1 Revenue Neutral Rate ......................................................................................... 37 IV.2 Share of Revenue of State Governments ............................................................ 42 IV.3 Cess imposed by the Central Government .......................................................... 44 IV.4 Surcharge Imposed by Central Government ....................................................... 45 IV.5 Special Levies by the Central Government ......................................................... 45 LIST OF CHARTS II.1 Major Deficit Indicators ......................................................................................... 3 II.2 Gross Fiscal Deficit .............................................................................................. 9 II.3 Committed Expenditure ....................................................................................... 9 II.4 Social Sector Expenditure ................................................................................... 12 II.5 Debt and Interest Burden .................................................................................. 14 II.6 Utilisation of WMA and Overdraft by States ......................................................... 16 III.1 VAT/GST Rates ................................................................................................... 23 III.2 State Revenue Portfolios ..................................................................................... 30 III.3 The Growth-and-Volatility Efficiency Frontier: Sales Tax – NSC States ............... 30 III.4 The Growth-and-Volatility Efficiency Frontier: Sales Tax – SC States ................. 31 LIST OF APPENDIX TABLES 1 Major Deficit Indicators of State Governments .................................................... 65 2 Devolution and Transfer of Resources from the Centre ....................................... 66 3 Development and Non-Development Expenditure ............................................... 68 4 Development Expenditure – Major Heads ........................................................... 69 5 Non-Development Expenditure – Major Heads ................................................... 70 6 Development and Non-Development Expenditure – Plan and Non-Plan Components ......................................................................... 71 7 Composition of Social Sector Expenditure .......................................................... 72 8 Decomposition of Gross Fiscal Deficit ................................................................. 74 iiiPage No. 9 Financing of Gross Fiscal Deficit ......................................................................... 75 10 Financing of Gross Fiscal Deficit – As Per cent to Total ...................................... 76 11 Composition of Outstanding Liabilities of State Governments ............................ 77 12 Composition of Outstanding Liabilities of State Governments - As Proportion to Total .......................................................................................... 78 13 State Government Market Borrowings ................................................................ 79 LIST OF STATEMENTS 1 Major Fiscal Indicators ......................................................................................... 83 2 Revenue Deficit/Surplus ...................................................................................... 85 3 Gross Fiscal Deficit/Surplus ................................................................................ 86 4 Decomposition of Gross Fiscal Deficit ................................................................. 87 5 Financing of Gross Fiscal Deficit – 2014-15 (Accounts) ...................................... 88 6 Financing of Gross Fiscal Deficit- As per cent to Total – 2014-15 (Accounts) ..... 89 7 Financing of Gross Fiscal Deficit- 2015-16 (RE) ................................................. 90 8 Financing of Gross Fiscal Deficit- As per cent to Total – 2015-16 (RE) ............... 91 9 Financing of Gross Fiscal Deficit – 2016-17 (BE) ................................................ 92 10 Financing of Gross Fiscal Deficit- As per cent to Total -2016-17 (BE) ................. 93 11 Development Expenditure ................................................................................... 94 12 Non-Development Expenditure ............................................................................ 95 13 Interest Payments ................................................................................................ 96 14 Tax Revenue ........................................................................................................ 97 15 Non-Tax Revenue ................................................................................................ 98 16 Loans from the Centre ......................................................................................... 99 17 Devolution and Transfer of Resources from the Centre ....................................... 100 18 Composition of Outstanding Liabilities ................................................................ 101 19 Total Outstanding Liabilities of State Governments ............................................. 104 20 Total Outstanding Liabilities – As percentage of GSDP ...................................... 105 21 Market Borrowings of State Governments ........................................................... 106 ivPage No. 22 State Government Market Loans ......................................................................... 107 23 Maturity Profile of Outstanding State Government Securities ............................. 135 24 Maturity Profile of Outstanding State Government Securities - As Percentage to Total ......................................................................................... 136 25 Investment Outstanding in Treasury Bills ............................................................. 137 26 Expenditure on Education – As Ratio to Aggregate Expenditure ........................ 138 27 Expenditure on Medical and Public Health and Family Welfare - As Ratio to Aggregate Expenditure ..................................................................... 139 28 Outstanding Guarantees of State Governments ................................................. 140 29 Expenditure on Wages and Salaries ................................................................... 141 30 Expenditure on Operations and Maintenance ..................................................... 142 31 Social Sector Expenditure ................................................................................... 143 32 Social Sector Expenditure to Total Expenditure ................................................... 144 33 Revenue Receipts of State Governments ........................................................... 145 34 Revenue Expenditure of the State Governments ................................................ 146 35 Development Expenditure: Select Indicators ....................................................... 147 APPENDICES I. Revenue Receipts of States and Union Territories with Legislature .................... 151 II. Revenue Expenditure of States and Union Territories with Legislature ............... 185 III. Capital Receipts of States and Union Territories with Legislature ....................... 249 IV. Capital Expenditure of States and Union Territories with Legislature .................. 266 NOTES TO APPENDICES ................................................................................................... 362 vList of Abbreviations ARM Additional Revenue Mobilisation FRL Fiscal Responsibility Legislation ASEAN Association of Southeast Asian FRP Financial Restructuring Plan Nations GDP Gross Domestic Product ATB Auction Treasury Bills GFD Gross Fiscal Deficit BE Budget Estimates GSDP Gross State Domestic Product CBEC Central Board of Excise and Customs GST Goods and Services Tax CBIC Central Board of Indirect Tax and GSTN Goods and Services Tax Network Customs GTR Gross Tax Revenue CENVAT Central Value Added Tax HFE Horizontal Fiscal Equalisation CGC Commonwealth Grants Commission ICRA Investment Information and Credit CGST Central Goods and Services Tax Rating Agency CPI Consumer Price Index IGST Integrated Goods and Services Tax CPSU Central Public Sector Undertaking IMF International Monetary Fund CRISIL Credit Rating Information Services of IP/RR Interest Payment/ Revenue Receipts India Limited IT Information Technology CSO Central Statistics Office ITB Intermediate Treasury Bills CSS Centrally Sponsored Schemes ITC Input Tax Credit CVD Countervailing Duty LIC Life Insurance Corporation of India DISCOM Distribution Companies MODVAT Modified Value Added Tax EC Empowered Committee NABARD National Bank for Agriculture & Rural EMEs Emerging Market Economies Development FC Finance Commission NCAER National Council of Applied Economic FC-XII Twelfth Finance Commission Research FC-XIII Thirteenth Finance Commission NCDC National Cooperative Development Corporation FC-XIV Fourteenth Finance Commission NCT National Capital Territory FI Financial Institutions NSC Non-Special Category FRBM Fiscal Responsibility and Budget Management NSSF National Small Savings Fund viOD Overdrafts SDL State Development Loans OECD Organisation for Economic SFA Stochastic Frontier Analysis Co-operation and Development SGST State Goods and Services Tax ONTR Own Non Tax Revenue SLR Statutory Liquidity Ratio OTR Own Tax Revenue SME Small And Medium Scale Enterprises PB Primary Balance SPSE State Public Sector Enterprises PD Primary Deficit SSE Social Sector Expenditure PRB Primary Revenue Balance UDAY Ujwal Discom Assurance Yojana PRD Primary Revenue Deficit QST Quebec Sales Tax UK United Kingdom RBI Reserve Bank of India UT Union Territory RE Revised Estimates UTGST Union Territory Goods and Services Tax RNR Revenue Neutral Rate VAT Value Added Tax SAD Special Additional Duty SBI State Bank of India WMA Ways and Means Advances SC Special Category WST Wholesale Sales Tax viiI Overview 1.1 In 2016-17, the finances of states ratio in 2016-17, information available for were budgeted to improve at the consolidated 25 states reveals a slippage of 0.4 per cent level from the sharp deterioration in of GDP from budgeted estimates. States, 2015-16 where the revised estimates (RE) however, are expected to continue their of the gross fiscal deficit-gross domestic efforts towards fiscal consolidation. In fact, product (GFD-GDP) ratio breached the the consolidated GFD-GDP ratio of states is budgeted to improve in 2017-18. Implications threshold of 3 per cent for the first time since for state level indebtedness is also addressed 2004-05. The turnaround was premised on a in this chapter. Finally, the chapter undertakes surplus in the revenue account alongside a a detailed evaluation of debt sustainability decline in loans and advances even as states at the state level which indicates that state planned for an increase in capital outlay so governments are likely to remain solvent over that fiscal consolidation is achieved through the medium term. revenue augmentation rather than growth- inhibiting expenditure reduction. Key to the 1.3 Chapter III of the report provides a sustainability of this strategy over the medium synoptic view of the design, mechanism and term is the legislative approval of the Goods benefits of GST, drawing on the implementation and Services Tax (GST) Act in September of the VAT in India in 2005 and the lessons from the country experience. The Chapter 2016 and its subsequent enactment into law evaluates the long term gains of implementing with likely implementation from July 1, 2017. GST: (i) broadening the tax base by switching The GST is widely regarded as a critical from an income-based to a consumption- structural reform with broader ramifications in based tax; (ii) reducing compliance cost; terms of growth, inflation, fiscal viability and (iii) enhancing export competitiveness; (iv) external competitiveness. Accordingly, this promoting a conducive investment climate year’s report adopts the GST as its theme1. in the economy; and (v) triggering positive 1.2 Chapter II undertakes an in-depth sentiments of foreign investors. It shows that analysis of the fiscal position of states. these benefits are advantageous for higher It draws attention to the worsening of the growth over the medium term and significantly GFD-GDP ratio on account of the increase outweigh short-term costs in terms of the in capital outlay and loans and advances to pass-through of GST to inflation [nearly 50 power projects (around `990 billion were per cent of the consumer price index (CPI) borrowed under UDAY by eight states during is outside the ambit of GST]. On the fiscal 2015-16). Although states projected for an front, tax buoyancy is expected to increase improvement in the consolidated GFD-GDP substantially reducing reliance on borrowings, 1 All information on GST related policy developments are as of March 31, 2017. 1State Finances : A Study of Budgets of 2016-17 improving debt servicing capacity and opening policy developments on state finances in the up greater space for fiscal consolidation. years ahead. It cautions about the increase in future liabilities of states if they jump onto the 1.4 Chapter IV explores some issues relating “bandwagon” of farm loan waivers. In terms of to GST: the revenue neutral rate; dispute general government finances, Centre’s efforts resolution mechanism and IT infrastructure; to carry forward fiscal consolidation could be and administrative control of GST. From a squandered unless state finances are shored medium term perspective on state finances, up and strengthened. As of now, the budgeted this Chapter also addresses various issues consolidated GFD-GSDP ratio of 25 states relating to central transfers, implications of at 2.6 per cent for 2017-18 is lower than the special levies and evolving fiscal federalism. Central Government’s budgeted GFD-GDP In this context, it is pertinent to note that the ratio of 3.2 per cent. In this context, the Fiscal likely implementation of the recommendations Responsibility and Budget Management of the state pay commissions may enhance (FRBM) review Committee’s recommendation the committed expenditure burden on states, for adopting the fiscal deficit as the key which may lead to greater recourse to operational target consistent with achieving additional borrowing. At the same time, greater the combined government debt-GDP ratio devolution of resources to states through of 60 per cent by financial year 2022-23 statutory transfers may increase the quantum (FY 2023) assumes critical significance. of untied funds at the disposal of states in prioritising their developmental objectives. 1.6 Data on various budgetary components 1.5 Chapter V presents a synoptic view of and fiscal indicators of 29 states are presented the report with possible implications of recent in appendices and statements. 2Fiscal Position of II State Governments1 The consolidated fiscal position of states deteriorated sharply during 2014-15 and 2015-16 (RE). Although states budgeted for an improvement in 2016-17 (BE), data for 25 states (RE) show some deterioration in fiscal position. Relaxations in market borrowings provided by the Fourteenth Finance Commission (FC-XIV) have allowed many of the states to mobilise additional resources. Despite the increase in the debt burden of the states in recent years, the overall fiscal position is found to be sustainable in the long run. Based on information pertaining to 25 states, the consolidated gross fiscal deficit to gross state domestic product (GFD-GSDP) ratio is budgeted to moderate to 2.6 per cent in 2017-18. 1. Introduction (Chart II.1), with special category (SC) states3 posting the largest erosion (Table II.2). 2.1 The consolidated finances of states 2.3 On the receipts side, grants from the has deteriorated in recent years, with the Centre increased significantly, reflecting GFD-GDP ratio averaging around 2.5 per cent in the last five years (2011-12 to 2015- 16) as compared with 2.1 per cent during the previous quinquennium (Table II.1). The GFD-GDP ratio in 2015-16 (RE) breached the 3 per cent2 ceiling of fiscal prudence for the first time since 2004-05. Information on 25 states indicate that the improvement in fiscal metrics budgeted by states for 2016-17 may not materialise. It is expected that states will take necessary steps to consolidate their fiscal position. 2. Accounts: 2014-15 2.2 At the consolidated level, key deficit indicators of states deteriorated in 2014-15 1 The analysis of various fiscal indicators is in proportion to GDP, unless stated otherwise. Moreover, the analysis pertains to Final Accounts for 2014-15, Revised Estimates (RE) for 2015-16 and Budget Estimates (BE) for 2016-17. 2 The threshold of 3 per cent GFD-GSDP ratio was first recommended by the Twelfth Finance Commission (FC-XII) and later endorsed by both the Thirteenth Finance Commission (FC-XIII) as well as the Fourteenth Finance Commission (FC-XIV). It has also been acknowledged by state governments in their respective Fiscal Responsibility and Budget Management (FRBM) Acts. At the consolidated state level, 3 per cent of GFD-GDP ratio was previously breached in 2004-05. 3 Of the twenty nine states, there are eleven special category (SC) states and eighteen non-special category (NSC) states. The SC states include Arunachal Pradesh, Assam, Himachal Pradesh, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Uttarakhand while NSC states are Andhra Pradesh, Bihar, Chhattisgarh, Goa, Gujarat, Haryana, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Odisha, Punjab, Rajasthan, Tamil Nadu, Telangana, Uttar Pradesh and West Bengal. 3State Finances : A Study of Budgets of 2016-17 Table II.1: Major Deficit Indicators of State Governments (` billion) Item 2006-11 (Avg.) 2011-16 (Avg.) 2014-15 2015-16 (BE) 2015-16 (RE) 2016-17 (BE) 1 2 3 4 5 6 7 Revenue Deficit -105.0 86.2 457.0 -537.2 311.1 -208.5 (-0.2) (0.0) (0.4) (-0.4) (0.2) (-0.1) Gross Fiscal Deficit 1,275.7 2,864.5 3,271.9 3,333.3 4,933.6 4,495.2 (2.1) (2.5) (2.6) (2.4) (3.6) (3.0) Primary Deficit 208.5 1,137.6 1,367.8 1,141.8 2,765.6 1,952.8 (0.3) (0.9) (1.1) (0.8) (2.0) (1.3) Avg: Average RE: Revised Estimates. BE: Budget Estimates. Note: 1. Negative (-) sign indicates surplus. 2. Figures in parentheses are percentages to GDP. 3. The ratios to GDP at current market prices are based on CSO's National Accounts 2011-12 series. Source: Budget Documents of state governments. changes in the pattern of funding of centrally expenditure side, there was a significant sponsored schemes (CSS)4. Consequently, increase in development expenditure (Table enhanced central transfers provided a boost II.4). Both revenue and capital expenditure5 to revenue receipts (Table II.3). On the increased, the former outpacing the latter. Table II.2: Fiscal Imbalances in Non-Special and Special Category States (Per cent to GSDP) 2011-12 2012-13 2013-14 2014-15 2015-16 (RE) 2016-17 (BE) 1 2 3 4 5 6 7 Revenue Deficit Non-Special Category States -0.2 -0.1 0.2 0.4 0.2 0.0 Special Category States -1.8 -1.8 -0.8 -0.3 0.3 -2.0 All States Consolidated* -0.3 -0.2 0.1 0.4 0.2 -0.1 Gross Fiscal Deficit Non-Special Category States 2.0 2.1 2.3 2.7 3.6 3.0 Special Category States 2.5 2.1 2.8 3.5 6.1 3.7 All States Consolidated* 1.9 2.0 2.2 2.6 3.6 3.0 Primary Deficit Non-Special Category States 0.4 0.5 0.7 1.1 2.0 1.3 Special Category States 0.4 0.0 0.9 1.5 4.0 1.6 All States Consolidated* 0.4 0.5 0.7 1.1 2.0 1.3 Primary Revenue Deficit Non-Special Category States -1.8 -1.7 -1.4 -1.1 -1.4 -1.7 Special Category States -3.9 -3.9 -2.8 -2.3 -1.8 -4.1 All States Consolidated* -1.8 -1.7 -1.4 -1.2 -1.4 -1.8 * : As percentages to GDP. RE: Revised Estimates. BE: Budget Estimates. Note: Negative (-) sign indicates surplus. Source: Budget documents of state governments. 4 Prior to 2014-15, funds under CSS were transferred through the dual mode of i) state budgets; and ii) direct transfer to district rural development agencies and independent societies. In this regard, state governments had expressed their concern as direct transfers to the implementing agencies circumvented the state budgets. To address this issue, the entire financial assistance to the states for CSS is being routed from 2014-15 through the consolidated funds of the states. 5 Capital expenditure includes both capital outlay and loans and advances. 4Fiscal Position of State Governments Table II.3: Aggregate Receipts of State Governments (` billion) Item 2011-12 2012-13 2013-14 2014-15 2015-16 (RE) 2016-17 (BE) 1 2 3 4 5 6 7 Aggregate Receipts (1+2) 12,943.4 14,508.6 16,262.9 19,355.2 24,336.6 27,258.4 (14.8) (14.6) (14.5) (15.6) (17.8) (18.1) 1. Revenue Receipts (a+b) 10,985.3 12,520.2 13,691.9 15,915.8 19,581.3 22,573.8 (12.6) (12.6) (12.2) (12.8) (14.3) (15.0) a. States' Own Revenue (i+ii) 6,565.2 7,718.1 8,449.6 9,229.4 10,545.4 12,092.3 (7.5) (7.8) (7.5) (7.4) (7.7) (8.0) i. States' Own Tax 5,574.0 6,545.5 7,124.2 7,792.8 8,910.1 10,143.0 (6.4) (6.6) (6.3) (6.3) (6.5) (6.7) ii. States' Own Non-Tax 991.3 1,172.6 1,325.4 1,436.7 1,635.2 1,949.3 (1.1) (1.2) (1.2) (1.2) (1.2) (1.3) b. Current Transfers (i+ii) 4,420.1 4,802.1 5,242.3 6,686.4 9,035.9 10,481.5 (5.1) (4.8) (4.7) (5.4) (6.6) (7.0) i. Shareable Taxes 2,555.9 2,915.3 3,182.7 3,378.4 5,167.7 5,810.7 (2.9) (2.9) (2.8) (2.7) (3.8) (3.9) ii. Grants-in Aid 1,864.2 1,886.8 2,059.5 3,308.0 3,868.3 4,670.9 (2.1) (1.9) (1.8) (2.7) (2.8) (3.1) 2. Net Capital Receipts (a+b) 1,958.1 1,988.4 2,571.0 3,439.4 4,755.4 4,684.5 (2.2) (2.0) (2.3) (2.8) (3.5) (3.1) a. Non-Debt Capital Receipts 178.2 73.7 72.6 200.6 85.3 170.2 (0.2) (0.1) (0.1) (0.2) (0.1) (0.1) i. Recovery of Loans and Advances 171.6 72.6 69.0 189.2 74.8 168.7 (0.2) (0.1) (0.1) (0.2) (0.1) (0.1) ii. Miscellaneous Capital Receipts 6.7 1.0 3.6 11.5 10.5 1.5 (0.0) (0.0) (0.0) (0.0) (0.0) (0.0) b. Debt Receipts 1,779.8 1,914.7 2,498.5 3,238.8 4,670.0 4,514.4 (2.0) (1.9) (2.2) (2.6) (3.4) (3.0) i. Market Borrowings 1,354.0 1,462.5 1,635.7 2,064.4 2,840.5 3,387.4 (1.5) (1.5) (1.5) (1.7) (2.1) (2.2) ii. Other Debt Receipts 425.9 452.2 862.7 1,174.4 1,829.5 1,127.0 (0.5) (0.5) (0.8) (0.9) (1.3) (0.7) BE: Budget Estimates. RE: Revised Estimates. Note: 1. Figures in parentheses are percentages to GDP. 2. Debt Receipts are on net basis. Source: Budget Documents of state governments. Revenue expenditure rose significantly in budgeted estimates for the year. For the first respect of items such as education, sports, art time in more than 10 years, the GFD-GDP and culture, and rural development. Capital ratio at 3.6 per cent crossed the threshold expenditure increased on account of growth of 3 per cent, but this was mainly due to the in capital outlay for items such as housing, significant increase in capital outlay and loans dairy development, rural development, and and advances to power projects (Table II.5). energy. The deficit in the revenue account was lower due to revenue receipts in the form of tax 3. Revised Estimates: 2015-16 collections and states’ own non-tax revenues 2.4 The combined fiscal position of states accelerating over the year and outpacing deteriorated sharply in 2015-16 (RE) from the revenue expenditure. This improvement 5State Finances : A Study of Budgets of 2016-17 Table II.4: Expenditure Pattern of State Governments (` billion) Item 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 (RE) (BE) 1 2 3 4 5 6 7 Aggregate Expenditure (1+2 = 3+4+5) 12,847.1 14,548.6 16,243.0 19,388.4 24,600.2 27,239.2 (14.7) (14.6) (14.5) (15.6) (18.0) (18.1) 1. Revenue Expenditure 10,745.7 12,317.0 13,797.5 16,372.9 19,892.3 22,365.3 of which: (12.3) (12.4) (12.3) (13.2) (14.5) (14.8) Interest payments 1,368.2 1,504.7 1,689.0 1,904.2 2,168.1 2,542.5 (1.6) (1.5) (1.5) (1.5) (1.6) (1.7) 2. Capital Expenditure 2,101.4 2,231.6 2,445.4 3,015.5 4,707.9 4,873.9 of which: (2.4) (2.2) (2.2) (2.4) (3.4) (3.2) Capital outlay 1,712.5 1,931.8 2,205.5 2,719.1 3,821.2 4,437.5 (2.0) (1.9) (2.0) (2.2) (2.8) (2.9) 3. Development Expenditure 8,524.1 9,722.6 10,764.5 13,259.9 17,490.9 18,905.2 (9.8) (9.8) (9.6) (10.7) (12.8) (12.5) 4. Non-Development Expenditure 4,010.6 4,468.8 5,045.5 5,664.7 6,570.1 7,741.8 (4.6) (4.5) (4.5) (4.6) (4.8) (5.1) 5. Others* 312.4 357.2 432.9 463.8 539.2 592.3 (0.4) (0.4) (0.4) (0.4) (0.4) (0.4) Avg.: Average. BE: Budget Estimates. RE: Revised Estimates. *: Includes grants-in-aid and contributions (compensation and assignments to local bodies). Note: 1. Figures in parentheses are percentages to GDP. 2. Capital Expenditure includes Capital Outlay and Loans and Advances by State Governments. Source: Budget Documents of state governments. was also supported by central transfers6; 2.5 Capital expenditure expanded by one however, the major thrust was through higher percentage point of GDP in 2015-16 (RE) devolution of resources from central taxes7. with developmental expenditure rising faster With the steep increase in the GFD, primary than non-developmental spending (Table II.4). deficit (PD) was higher despite a marginal Within developmental capital outlay, sectors increase in interest payments. While the which saw significant growth were major and medium irrigation and flood control, energy, revenue account deteriorated for 13 states and roads and bridges, reflecting the intent to from the previous year; among these, six create growth-enabling infrastructure. states continued to maintain surpluses. On the other hand, the GFD worsened for 20 states 2.6 Loans and advances for power projects (Table II.6). increased significantly as an outcome of the 6 Central transfers include share in central taxes and grants. 7 The Union Government accepted the recommendations of FC-XIV to increase the states’ share in the divisible pool of taxes to 42 per cent (earlier 32 per cent) from 2015-16 onwards. It altered the composition of central transfers in favour of statutory transfers from discretionary transfers made earlier. It also led to greater predictability and certainty in the quantum of funds being transferred to the states; additionally, there would be an overall increase in untied funds. 6Fiscal Position of State Governments Table II.5: Variation in Major Items (` billion) Item 2013-14 2014-15 2015-16 2016-17 Accounts Per cent Accounts Per cent RE Per cent BE Per cent Variation Variation Variation Variation Over Over Over Over 2012-13 2013-14 2014-15 2015-16 1 2 3 4 5 6 7 8 9 I. Revenue Receipts (i+ii) 13,691.9 9.4 15,915.8 16.2 19,581.3 23.0 22,573.8 15.3 (i) Tax Revenue (a+b) 10,306.9 8.9 11,171.1 8.4 14,077.8 26.0 15,953.7 13.3 (a) Own Tax Revenue 7,124.2 8.8 7,792.8 9.4 8,910.1 14.3 10,143.0 13.8 of which: Sales Tax 4,539.4 12.4 4,942.7 8.9 5,617.0 13.6 6,429.9 14.5 (b) Share in Central Taxes 3,182.7 9.2 3,378.4 6.1 5,167.7 53.0 5,810.7 12.4 (ii) Non-Tax Revenue 3,385.0 10.6 4,744.7 40.2 5,503.5 16.0 6,620.1 20.3 (a) States' Own Non-Tax Revenue 1,325.4 13.0 1,436.7 8.4 1,635.2 13.8 1,949.3 19.2 (b) Grants from Centre 2,059.5 9.2 3,308.0 60.6 3,868.3 16.9 4,670.9 20.7 II. Revenue Expenditure 13,797.5 12.0 16,372.9 18.7 19,892.3 21.5 22,365.3 12.4 of which: (i) Development Expenditure 8,455.3 11.5 10,403.9 23.0 13,041.3 25.3 14,322.8 9.8 of which: Education, Sports, Art and Culture 2,735.3 11.5 3,154.3 15.3 3,773.9 19.6 4,224.4 11.9 Transport and Communication 364.9 14.4 430.5 18.0 433.5 0.7 429.4 -0.9 Power 640.9 1.8 922.8 44.0 1,137.0 23.2 1,066.4 -6.2 Relief on account of Natural Calamities 169.4 54.2 180.6 6.7 398.0 120.4 263.0 -33.9 Rural Development 487.7 9.9 952.2 95.2 1,256.9 32.0 1,483.9 18.1 (ii) Non-Development Expenditure 4,909.2 12.2 5,505.1 12.1 6,311.9 14.7 7,450.3 18.0 of which: Administrative Services 1,073.0 11.7 1,199.5 11.8 1,394.7 16.3 1,643.4 17.8 Pension 1,630.9 12.7 1,830.7 12.3 2,100.2 14.7 2,449.4 16.6 Interest Payments 1,689.0 12.2 1,904.2 12.7 2,168.1 13.9 2,542.5 17.3 III. Net Capital Receipts # 2,571.0 29.3 3,439.4 33.8 4,755.4 38.3 4,684.5 -1.5 of which: Non-Debt Capital Receipts 72.6 -1.5 200.6 176.5 85.3 -57.5 170.2 99.5 IV. Capital Expenditure $ 2,445.4 9.6 3,015.5 23.3 4,707.9 56.1 4,873.9 3.5 of which: Capital Outlay 2,205.5 14.2 2,719.1 23.3 3,821.2 40.5 4,437.5 16.1 of which: Capital Outlay on Irrigation and Flood Control 507.5 2.1 555.8 9.5 751.5 35.2 935.0 24.4 Capital Outlay on Energy 228.3 23.4 338.7 48.3 508.3 50.1 481.6 -5.3 Capital Outlay on Transport 566.2 25.0 663.1 17.1 859.7 29.6 946.5 10.1 Memo Item: Revenue Deficit 105.6 -152.0 457.0 332.7 311.1 -31.9 -208.5 -167.0 Gross Fiscal Deficit 2,478.5 26.8 3,271.9 32.0 4,933.6 50.8 4,495.2 -8.9 Primary Deficit 789.5 75.5 1,367.8 73.2 2,765.6 102.2 1,952.8 -29.4 RE: Revised Estimates. BE: Budget Estimates. # : It includes following items on net basis: Internal Debt, Loans and Advances from the Centre, Inter-State Settlement, Contingency Fund, Small Savings, Provident Funds, Reserve Funds, Deposits and Advances, Suspense and Miscellaneous, Appropriation to Contingency Fund and Remittances. $ : Capital Expenditure includes Capital Outlay and Loans and Advances by State Governments. Note: 1. Negative (-) sign in deficit indicators indicates surplus. 2. Also see Notes to Appendices. Source: Budget Documents of state governments. 7State Finances : A Study of Budgets of 2016-17 Table II.6: Deficit Indicators of State Governments (Per cent) State 2014-15 2015-16 (RE) 2016-17 (BE) RD/ GFD/ PD/ PRD/ RD/ GFD/ PD/ PRD/ RD/ GFD/ PD/ PRD/ GSDP GSDP GSDP GSDP GSDP GSDP GSDP GSDP GSDP GSDP GSDP GSDP 1 2 3 4 5 6 7 8 9 10 11 12 13 I. Non-Special Category 0.4 2.7 1.1 -1.1 0.2 3.6 2.0 -1.4 0.0 3.0 1.3 -1.7 1. Andhra Pradesh 4.6 6.0 4.1 2.7 0.7 2.8 1.2 -0.9 0.7 2.9 1.2 -1.1 2. Bihar -1.6 3.0 1.4 -3.2 0.4 6.9 5.1 -1.4 -3.1 3.4 1.7 -4.9 3. Chhattisgarh 0.7 3.4 2.7 0.0 -1.5 2.6 1.8 -2.3 -1.7 2.8 1.9 -2.6 4. Goa -0.7 2.3 -0.1 -3.2 0.3 6.8 4.4 -2.1 -0.3 6.8 4.3 -2.9 5. Gujarat -0.6 2.0 0.4 -2.3 -0.4 2.2 0.6 -2.0 -0.3 2.2 0.6 -1.9 6. Haryana 1.9 2.9 1.3 0.3 2.2 6.3 4.6 0.5 2.2 4.6 2.7 0.3 7. Jharkhand 0.1 3.0 1.7 -1.2 -2.2 4.7 3.3 -3.6 -2.6 2.1 0.5 -4.1 8. Karnataka -0.1 2.1 1.1 -1.1 -0.1 2.0 0.9 -1.2 0.0 2.2 1.1 -1.1 9. Kerala 2.6 3.5 1.7 0.8 1.8 3.0 1.2 0.0 2.0 3.5 1.6 0.1 10. Madhya Pradesh -1.3 2.4 0.9 -2.8 -0.1 3.9 2.3 -1.7 -0.5 3.9 2.3 -2.1 11. Maharashtra 0.7 1.8 0.4 -0.7 0.5 1.9 0.6 -0.8 0.2 1.6 0.3 -1.1 12. Odisha -1.8 1.7 0.8 -2.7 -2.0 2.9 1.7 -3.2 -1.0 3.8 2.6 -2.2 13. Punjab 2.1 2.9 0.5 -0.4 1.8 3.0 0.6 -0.5 1.8 2.9 0.5 -0.6 14. Rajasthan 0.5 3.1 1.4 -1.2 0.8 10.0 8.2 -1.0 1.1 5.6 3.3 -1.1 15. Tamil Nadu 0.6 2.5 1.2 -0.7 0.8 2.7 1.2 -0.7 1.2 3.0 1.5 -0.3 16. Telangana -0.1 1.8 0.8 -1.1 0.0 2.9 1.7 -1.3 -0.6 3.6 2.4 -1.7 17. Uttar Pradesh -2.1 3.1 1.3 -4.0 -1.6 5.6 3.7 -3.4 -2.2 3.9 1.8 -4.3 18. West Bengal 2.1 3.4 0.7 -0.6 1.0 2.7 0.1 -1.5 0.0 2.0 -0.7 -2.6 II. Special Category -0.3 3.5 1.5 -2.3 0.3 6.1 4.0 -1.8 -2.0 3.7 1.6 -4.1 1. Arunachal Pradesh -11.8 -3.1 -5.2 -13.9 -11.9 1.6 -1.0 -14.5 -10.3 1.7 -0.6 -12.7 2. Assam 0.5 2.7 1.6 -0.7 6.2 11.4 10.2 5.0 -1.5 2.6 1.4 -2.7 3. Himachal Pradesh 1.9 4.0 1.3 -0.9 0.2 3.3 0.6 -2.4 0.4 3.1 0.5 -2.2 4. Jammu and Kashmir 0.4 5.6 2.1 -3.1 -3.6 7.1 3.9 -6.8 -4.6 8.8 5.2 -8.2 5. Manipur -4.1 3.3 0.7 -6.7 -2.8 5.4 3.1 -5.1 -4.0 3.3 1.2 -6.1 6. Meghalaya -0.7 4.0 2.3 -2.4 -2.9 3.1 1.3 -4.7 -1.3 3.3 1.5 -3.2 7. Mizoram 1.2 9.0 6.3 -1.4 -6.6 1.2 -2.2 -9.9 -8.1 0.1 -3.3 -11.6 8. Nagaland -4.8 0.7 -2.3 -7.8 -1.0 5.4 2.4 -4.1 -3.6 2.2 -1.2 -7.0 9. Sikkim -4.8 1.8 0.2 -6.4 -3.3 3.5 1.8 -4.9 -1.4 3.3 1.5 -3.2 10. Tripura -6.1 3.5 1.2 -8.4 -6.6 5.0 2.5 -9.1 -5.9 4.4 1.9 -8.4 11. Uttarakhand 0.6 3.6 2.1 -0.9 -0.2 2.6 0.9 -1.8 0.0 3.0 1.1 -1.9 All States# 0.4 2.6 1.1 -1.2 0.2 3.6 2.0 -1.4 -0.1 3.0 1.3 -1.8 Memo Item: 1. NCT Delhi -1.2 0.0 -0.6 -1.8 -1.3 0.1 -0.4 -1.8 -0.9 0.5 -0.1 -1.4 2. Puducherry 0.2 2.7 0.5 -2.1 0.5 2.5 0.4 -1.6 0.3 2.4 0.4 -1.7 RE: Revised Estimates. BE: Budget Estimates. RD: Revenue Deficit. GFD : Gross Fiscal Deficit. PD: Primary Deficit. PRD : Primary Revenue Deficit GSDP: Gross State Domestic Product. Note: Negative (-) sign indicates surplus. Source: Based on Budget Documents of state governments. 8Fiscal Position of State Governments Ujwal Discom Assurance Yojana (UDAY) rural development and energy. Under non- scheme. Under the scheme, states took over development expenditure, committed 75 per cent of Discom debt as on September expenditure comprising pensions, interest 30, 2015 over two years – 50 per cent in 2015- payments and administrative services rose 16 and 25 per cent in 2016-17. States were marginally (Chart II.3). allowed to issue non-SLR state development 4. Budget Estimate: 2016-17 loan (SDL) bonds in the market or directly 2.8 At the aggregate level, the key deficit to banks / FIs holding the Discom debt8. indicators were budgeted to improve in 2016- As per the RBI records, 8 states9 borrowed 17 (BE) over a year ago. With revenue receipts `989.6 billion under UDAY during 2015-16. Net budgeted higher than revenue expenditure, a of these bonds, the consolidated state GFD- small revenue surplus was expected to accrue. GDP ratio gets moderated by 0.7 percentage Along with a decline in loans and advances, point during 2015-16 to 2.9 per cent from 3.6 this would have reduced the GFD-GDP ratio per cent in the previous year (Chart II.2)10. in spite of some increase in capital outlay. The consolidated GFD-GDP ratio was budgeted 2.7 The growth in revenue expenditure in at 3.0 per cent, resulting in a lower budgeted 2015-16 (RE) drew from higher development primary deficit than a year ago. revenue expenditure for education, sports, art and culture, social security and welfare, 2.9 An analysis of state-wise positions relief on account of natural calamities, indicates that while 18 out of 29 states 8 See ‘Box IV.1: UDAY Scheme – Salient Features’ published in State Finances : A Study of Budgets 2015-16, Reserve Bank of India. 9 The 8 states are Bihar, Chhattisgarh, Haryana, Jammu & Kashmir, Jharkhand, Punjab, Rajasthan and Uttar Pradesh. 10 As per the UDAY scheme, the debt taken over by the states will not be included in the calculation of their respective fiscal deficit for the financial years 2015-16 and 2016-17. (Government of India, November 5, 2015). 9State Finances : A Study of Budgets of 2016-17 budgeted for a revenue surplus, 15 budgeted National Small Savings Fund (NSSF), reserve for an improvement in the revenue account funds, deposits and advances have reduced (in terms of GSDP11) from the previous year. (Table II.7). Improvement in both the GFD-GSDP and 2.11 The increasing reliance on market PD-GSDP ratios were budgeted by 16 states borrowing, along with the enabling conditions (Table II.6). for additional borrowing by states as provided by FC-XIV, poses challenges for 2.10 Capital outlay was budgeted to account the sustainability of state finances as higher for about 99 per cent of GFD in 2016-17 state borrowings raise yields and the cost (BE), reflecting a distinct improvement in the of borrowing (Box II.1). The combined gross quality of the deficit. Over the years, market market borrowings of the Centre and the borrowings has been a dominant source of states increased by 7.1 per cent during financing the GFD. As per RBI records, gross 2016-17. market borrowing of states at `3,819.8 billion Revenue Receipts in 2016-17 – comprising around 85 per cent of GFD – increased by 29.7 per cent over the 2.12 Central transfers as well as states’ previous year. In contrast, the contributions of own revenue were budgeted to increase in Table II.7: Decomposition and Financing Pattern of Gross Fiscal Deficit (Per cent to GFD) Item 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 (RE) (BE) 1 2 3 4 5 6 7 Decomposition (1+2+3-4) 100.0 100.0 100.0 100.0 100.0 100.0 1. Revenue Deficit -14.2 -10.4 4.3 14.0 6.3 -4.6 2. Capital Outlay 101.7 98.8 89.0 83.1 77.5 98.7 3. Net Lending 12.9 11.6 6.9 3.3 16.5 6.0 4. Non-debt Capital Receipts 0.4 0.1 0.1 0.4 0.2 0.0 Financing (1 to 8) 100.0 100.0 100.0 100.0 100.0 100.0 1. Market Borrowings 80.4 74.8 66.0 63.1 57.6 75.4 2. Loans from Centre 0.1 0.9 0.2 0.3 2.7 3.5 3. Special Securities issued to NSSF/Small Savings -4.8 -0.1 1.0 7.3 1.2 -0.6 4. Loans from LIC, NABARD, NCDC, SBI and Other Banks 3.3 2.7 1.9 1.2 2.1 3.1 5. Provident Fund 15.8 13.2 10.7 8.3 5.9 7.1 6. Reserve Funds 7.2 4.7 4.6 0.2 -0.5 1.7 7. Deposits and Advances 10.5 15.8 11.4 9.0 -0.6 -0.1 8. Others -12.7 -12.0 4.1 10.6 31.6 10.0 RE : Revised Estimates. BE : Budget Estimates. Note : 1. See Notes to Appendix Table 9. 2. ‘Others’ include Compensation and Other Bonds, Loans from Other Institutions, Appropriation to Contingency Fund, Inter-State Settlement and Contingency Fund. Source : Budget Documents of state governments. 11 While the consolidated fiscal position of all states are analysed in terms of GDP, state-wise analysis is based on the respective gross state domestic product (GSDP) of states. 10Fiscal Position of State Governments Box II.1: Relaxation of Fiscal Rules for States FC-XIV recommended that the fiscal deficit of all states will be anchored to an annual limit of 3 per cent of GSDP for the award period (2015-16 to 2019-20). Relaxations were, however, given to state governments for additional borrowings provided they met some criteria of fiscal prudence. These criteria can be broadly categorised as a) necessary and b) sufficient conditions12: • Necessary Condition (NC): Availing additional borrowing is contingent upon the state recording a zero revenue deficit in the year for which the borrowing limit has to be fixed and in the immediately preceding year. • Sufficient Conditions (SCs) : An additional borrowing limit of 0.25 per cent each is allowed if: I) SC-I: states’ debt-GSDP ratio is less than or equal to 25 per cent in the preceding year, II) SC-II: interest payment/revenue receipts (IP/RR) is less than or equal to 10 per cent in the preceding year. States meeting one or both of the above criteria are allowed a relaxation in their fiscal deficit targets by 0.25/0.5 per cent of GSDP provided they meet NC. for additional borrowing but remained within the prescribed limit; ii) states which were eligible for additional borrowing There were seventeen states which satisfied the NC and but crossed the limit; and iii) states which have borrowed at least one of the SCs, becoming eligible for additional without being eligible for additional borrowing as per the borrowing in 2016-17. Out of these states, seven satisfied above-mentioned criteria. While two states belong to the both the SCs and were eligible to have a maximum GFD- GSDP ratio of 3.5 per cent in 2016-17. There were ten first category, three states have borrowed more than their states which satisfied only one of the SCs, becoming eligible respective limits. Finally, two states who were not eligible for additional borrowings to the extent of 0.25 per cent of for additional borrowing also resorted to borrowing during GSDP in 2016-17. Consequently, their GFD-GSDP ratio can the year. increase to a maximum of 3.25 per cent. Reference Information available for 2016-17 suggests that the seven states which actually resorted to additional borrowing can be Government of India (2014), “Report of Fourteenth Finance categorised into three groups: i) states which were eligible Commission” New Delhi. 2016-17. Both components of central transfers, higher on account of higher tax collections i.e., the share in central taxes as well as grants through “state sales tax/VAT”. from the Centre, were budgeted to increase. Expenditure Pattern Some improvement was budgeted in own 2.13 The consolidated revenue expenditure tax revenue (OTR) and own non-tax revenue of states was budgeted to increase in 2016-17 (ONTR). The increase in grants in aid was (BE) over a year ago. A significant deceleration mainly led by the increase in grants for state in development revenue expenditure was plan schemes, while own tax revenue was 12 While FC-XIV has not used the terms “necessary” and “sufficient”, these have been used here to simplify the explanation of the condition while retaining its essence. 11State Finances : A Study of Budgets of 2016-17 budgeted mainly on account of lower growth in expenditure for family welfare, housing, labour and labour welfare, social security and welfare, agriculture and allied activities, and rural development. Furthermore, a decline in revenue expenditure (in absolute terms) was budgeted on items like energy, roads and bridges. In contrast, non-development revenue expenditure was budgeted to increase as committed expenditure continued to remain elevated. 2.14 Capital expenditure was budgeted to be lower in 2016-17 (BE) than in the preceding year mainly due to a decline in loans and advances relating to power projects under the UDAY scheme. Capital outlay was budgeted for spending on education, sports, art and to increase marginally with some deceleration culture, and medical and public health, in the growth in development capital outlay which will have a positive bearing on social for (i) water supply and sanitation, and infrastructure (Table II.8). (ii) roads and bridges. In contrast, a decline 5. Budget Estimates: 2017-18 was budgeted in (iii) family welfare, (iv) soil and 2.16 As per the information available for water conservation, (v) agricultural research 25 states, the GFD-GSDP ratio is budgeted and education, and (vi) energy. A lower capital at 2.6 per cent during 2017-18 as compared outlay in these critical sectors is a matter of with 3.4 per cent during 2016-17 (RE). There concern. are, however, several downside risks like 2.15 Social sector expenditure (SSE)13was implementation of recommendations of states’ budgeted to increase, as proportions to own pay commissions, farm loan waiver in GDP and aggregate expenditure14 (Chart some states, and revenue uncertainty on II.4). Disaggregated data, however, showed account of the implementation of GST. On that SSE (as proportion to aggregate a comparable basis, the revised estimates expenditure) was budgeted to decline in of the GFD for 2016-17 were higher by 0.4 13 states (Statement 35). The composition percentage point over the budgeted ratio of expenditure on social services showed – raising concerns about potential fiscal that more than 60 per cent was allocated slippage (Table II.9). 13 Includes expenditure on social services, rural development, food storage, and warehousing. 14 Includes revenue expenditure, capital outlay, and loans and advances. 12Fiscal Position of State Governments Table II.8: Composition of Expenditure on Social Services (Revenue and Capital Accounts) (Per cent to expenditure on social services) Item 2011-12 2012-13 2013-14 2014-15 2015-16 (RE) 2016-17 (BE) 1 2 3 4 5 6 7 Expenditure on Social Services (a to l) 100.0 100.0 100.0 100.0 100.0 100.0 (a) Education, Sports, Art and Culture 47.2 46.9 46.3 46.2 43.3 43.3 (b) Medical and Public Health 10.5 10.6 10.5 11.6 11.4 11.6 (c) Family Welfare 1.6 1.8 1.7 2.2 2.1 2.0 (d) Water Supply and Sanitation 4.6 4.5 4.7 5.6 5.8 5.7 (e) Housing 2.7 2.9 2.8 3.1 3.1 3.0 (f) Urban Development 6.5 7.0 6.4 5.9 6.4 8.2 (g) Welfare of SCs, ST and OBCs 7.3 7.7 7.7 6.8 7.6 8.0 (h) Labour and Labour Welfare 0.9 1.1 1.1 1.1 1.0 1.0 (i) Social Security and Welfare 10.6 10.6 11.2 10.6 11.0 10.4 (j) Nutrition 3.4 3.2 3.2 2.9 2.6 2.5 (k) Expenditure on Natural Calamities 2.9 2.0 2.8 2.6 4.4 2.6 (l) Others 1.7 1.8 1.5 1.4 1.2 1.6 RE: Revised Estimates. BE: Budget Estimates. Source : Budget Documents of the state governments. 6. Outstanding Liabilities of State in 2016 over 2015 and by 0.7 percentage Governments point in 2017 over 2016 (Table II.10). State- wise data reveal that the debt-GSDP ratio 2.17 Outstanding liabilities of state increased for 17 states (Statement 20). governments have been registering double digit growth since 2012-13, except in 2014-15. 2.18 The interest payments-revenue receipts UDAY inter alia caused outstanding liabilities (IP-RR) was budgeted to rise marginally in to increase by 1.5 percentage points of GDP 2016-17 (BE), reflecting higher interest burden on account of UDAY bonds (Chart II.5). Table II.9: Major Deficit Indicators of Table II.10: Outstanding Liabilities of State State Governments Governments (Per cent to GSDP) Year Amount Annual Growth Debt /GDP Item 2016-17 2016-17 2017-18 (end-March) (` billion) (Per cent) (BE) (RE) (BE) 1 2 3 4 1 2 3 4 2012 19,939.2 9.0 22.8 Revenue Deficit -0.2 0.2 -0.1 2013 22,102.5 10.8 22.2 2014 24,712.6 11.8 22.0 Gross Fiscal Deficit 3.0 3.4 2.6 2015 27,037.6 9.4 21.7 2016 (RE) 31,740.7 17.4 23.2 Gross Fiscal deficit - 2.7 - 2017 (BE) 36,013.0 13.5 23.9 (without UDAY) RE: Revised Estimates. BE: Budget Estimates. Primary Deficit 1.3 1.8 0.9 Source : 1. Budget documents of state governments. 2. Combined Finance and Revenue Accounts of the Union RE: Revised Estimates. BE: Budget Estimates. and the State Governments in India, Comptroller and Note: 1. Negative (-) sign indicates surplus. Auditor General of India. 2. Data pertains to 25 states. 3. Ministry of Finance, Government of India. 3. UDAY data as per RBI records. 4. Reserve Bank records. 4. Data is provisional. 5. Finance Accounts of the Union Government, Government Source: Budget Documents of state governments of India. 13State Finances : A Study of Budgets of 2016-17 and states’ dependence on loans from the Centre, however, continued to decline (Table II.11). 2.20 The weighted average yield on state government securities moderated to 7.48 per cent in 2016-17 from 8.28 per cent in 2015-16. The spread of yields on State Development Loans (SDLs) over the benchmark 10-year Central Government security yield remained broadly stable in the range of 24-114 basis points in 2016-17 as against 21-109 basis points in 2015-16. The weighted average spread of SDLs firmed up by 59 basis points in 2016-17 as compared with 50 basis points in 2015-16. Among the states, Punjab consistently issued securities of 4 and 5 years Composition of Debt tenor, utilising borrowing space in the medium- 2.19 The composition of states’ outstanding term maturity bucket. Other states such as liabilities indicates greater reliance on market Andhra Pradesh, Gujarat, Maharashtra and borrowings over the years – they constituted Odisha also issued securities of less than 10 69.7 per cent of outstanding liabilities of year maturity. States issuing securities of more states at end-March 2015 and was budgeted than 10 year maturity during 2016-17 included to reach 74.7 per cent by end-March 2017. Andhra Pradesh, Maharashtra, Telangana, The share of NSSF in outstanding liabilities Odisha and Union Territory of Puducherry. Table II.11: Composition of Outstanding Liabilities of State Governments (As at end-March) (Per cent) Item 2012 2013 2014 2015 2016 RE 2017 BE 1 2 3 4 5 6 7 Total Liabilities (1 to 4) 100.0 100.0 100.0 100.0 100.0 100.0 1. Internal Debt 66.3 65.9 66.2 69.7 73.0 74.7 of which: (i) Market Loans 37.2 39.6 42.5 46.9 47.8 51.5 (ii) Special Securities Issued to NSSF 24.4 22.0 19.8 19.0 17.0 14.9 (iii) Loans from Banks and FIs 4.2 3.9 3.6 3.5 4.4 4.9 2. Loans and Advances from the Centre 7.2 6.6 5.9 5.4 5.1 4.9 3. Public Account (i to iii) 26.3 27.4 27.7 24.6 21.7 20.2 (i) State Provident Fund 12.7 12.6 12.4 11.8 11.0 10.6 (ii) Reserve Funds 4.6 6.0 6.0 3.7 3.1 2.9 (iii) Deposits & Advances 9.0 8.8 9.3 9.1 7.7 6.7 4. Contingency Fund 0.2 0.2 0.1 0.2 0.2 0.2 RE: Revised Estimate. BE: Budget Estimate. Source: Same as that for Table II.9. 14Fiscal Position of State Governments Maturity Profile of State Government Table II.12: Maturity Profile of Outstanding Securities State Government Securities (As at end-March 2016) 2.21 As at end-March 2017, 68.0 per cent of the outstanding SDLs were in the residual State Per cent of Total Amount Outstanding maturity bucket of five years and above (Table 0-1 1-3 3-5 5-7 Above II.12). The redemption of special securities years years years years 7 years issued under financial restructuring plans 1 2 3 4 5 6 (FRPs) for state-owned Discoms entails I. Non-Special Category large repayment obligations from 2018-19. 1. Andhra Pradesh 1.9 10.8 16.8 21.8 48.7 2. Bihar 1.9 9.3 11.6 23.0 54.2 Special securities issued under FRPs are 3. Chhattisgarh 2.1 0.0 4.8 10.3 82.8 significantly larger in size; consequently, 4. Goa 2.3 13.7 13.7 21.2 49.2 repayment pressure will be aggravated from 5. Gujarat 3.3 14.5 17.8 25.1 39.3 6. Haryana 0.7 6.2 12.8 23.8 56.4 2018-19. Power bonds, which were issued 7. Jharkhand 1.8 11.4 10.0 20.6 56.3 to clear outstanding overdues of state 8. Karnataka 4.7 14.4 9.5 12.5 58.9 9. Kerala 3.1 11.6 12.9 24.1 48.3 electricity boards to the central public sector 10. Madhya Pradesh 2.8 11.3 17.3 15.1 53.4 undertakings (CPSUs), have, however, been 11. Maharashtra 2.0 14.9 15.3 21.8 46.0 extinguished by 2015-1615. 12. Odisha 8.1 12.3 36.9 5.8 36.9 13. Punjab 2.2 13.7 20.6 26.6 37.0 Liquidity Position and Cash Management 14. Rajasthan 2.3 13.8 18.2 16.7 49.1 15. Tamil Nadu 1.5 10.7 16.1 22.0 49.8 2.22 Several states have been accumulating 16. Telengana 1.9 12.0 15.1 21.4 49.6 sizeable cash surpluses in recent years. As a 17. Uttar Pradesh 3.2 13.4 20.2 19.8 43.4 18. West Bengal 2.0 14.8 15.8 26.3 41.2 result, liquidity pressures were confined to few states during 2016-17. States’ intermediate II. Special Category 1. Arunachal Pradesh 12.5 15.9 6.0 15.3 50.3 treasury bills (ITB) balance was `1560.59 2. Assam 8.0 25.4 19.8 2.2 44.6 billion during 2016-17 as against `1205.82 3. Himachal Pradesh 7.3 24.6 14.0 15.9 38.1 billion during 2015-16 while balances on 4. Jammu and Kashmir 4.4 19.8 21.9 25.4 28.4 5. Manipur 4.6 16.7 23.1 12.9 42.8 auction treasury bills (ATB) were placed at 6. Meghalaya 8.2 13.1 13.4 20.1 45.2 `366.02 billion. States availed higher ways 7. Mizoram 9.9 13.0 20.3 23.5 33.3 and means advances (WMA) and overdrafts 8. Nagaland 6.3 15.6 17.4 21.7 39.0 9. Sikkim 7.4 23.6 14.3 5.8 48.9 (ODs) more sizably in 2016-17 than in the 10. Tripura 7.3 4.8 19.6 29.1 39.3 previous year (Chart II.6). 11. Uttarakhand 2.3 11.7 10.1 20.0 55.9 2.23 The rise in debt burden of the states in All States 2.6 12.9 15.9 21.3 47.2 the last couple of years has drawn attention Source: Reserve Bank records. to the sustainability of public debt at the sub- national level. In view of this, the following sustainability of state governments over the section provides an assessment of the debt medium to long run. 15 In order to clear outstanding overdues of state electricity boards to the central public sector undertakings (CPSUs), power bonds aggregating `336 billion were issued by state governments with retrospective effect from October 1, 2001 in 20 equal tranches to facilitate trading and redemption of the bonds. Each part carried a fixed tenor with bullet redemption, the last being on April 1, 2016. 15State Finances : A Study of Budgets of 2016-17 decade. These initiatives were complemented by debt and interest relief measures by the Central Government and supported by a favourable macroeconomic environment. Majority of the states adhered to the debt targets set by the FC-XIII for the period 2010- 2014; however, some breached their targets and were saddled with unsustainable debt positions. Assessment of Debt Sustainability 2.26 The path of the primary deficit can be sustainable if the real growth of the economy is higher than the real interest rate (Domar, 1944). The level of debt is considered to be sustainable if a country’s debt-GDP ratio remains stable; and if the economy generates adequate debt- 7. Debt Sustainability of Indian States stabilising primary balance to service the future debt (Buiter, 1985; Blanchard, 1990). 2.24 State governments face severe resource constraints as their non-debt 2.27 In the empirical literature, there are receipts are often insufficient for fulfilling their primarily two approaches to fiscal/debt developmental obligations. As a result, they sustainability. The first evaluates various resort to market borrowings to bridge the indicators of the sustainability of fiscal resource gap. Over a period of time, such policy (Miller 1983; Buiter 1985, 1987; borrowings may result in the accumulation of Blanchard 1990; Buiter et al. 1993), while debt liabilities which, if unchecked, could pose the second involves empirical validation or major challenges for macroeconomic and tests of government solvency (Hamilton and financial stability. Flavin 1986; Trehan and Walsh 1988; Bohn State Government Debt 1998). Empirical testing inter alia include determination of the sustainable (long-run 2.25 The evolving debt position of states and maximum) level of public debt based has seen several phases: a comfortable on a partial equilibrium framework, a model- position prior to 1997-98, followed by sharp based approach and the signals’ approach deterioration and fiscal stress till 2003-04, to fiscal sustainability. While indicators are then significant improvement since 2004-05 albeit with marginal deterioration in the last forward-looking, empirical validation through two years. While the debt liabilities of states econometric tests based on historical data increased sharply during 1997-98 to 2003- are considered backward looking. As a result, 04, the subsequent consolidation is attributed a combination of both these approaches inter alia to the implementation of Fiscal has been suggested for drawing additional Responsibility and Budget Management insights on government solvency (Marini and (FRBM) Acts at the state level during the last Piergallini, 2007). 16Fiscal Position of State Governments 2.28 In the Indian context, empirical studies (interest obligations and repayment) through on debt sustainability of states indicate a mixed current and regular sources of revenue. picture. While some of the earlier studies 2.30 An analysis based on various indicators point out that the debt position of states are of debt sustainability in different phases unsustainable (Buiter and Patel 1992; Goyal et during the period 1981-82 to 2015-16 reveals al. 2004; Misra and Khundrakpam 2009), the that the rate of growth of debt of states at more recent ones have drawn attention to the the aggregate level exceeded nominal GDP declining debt-GSDP ratios and attributed this growth rate during Phase I, Phase III and improvement to the strong growth performance Phase V (Table II.13). The Domar stability and the implementation of fiscal rules during condition was satisfied in all phases, except 2003-2012 (Dasgupta et al. 2012; Makin and Phase III. Both primary balance and primary Arora 2012; Kaur et al. 2014). Consequently, revenue balance remained negative in all the any slowdown in growth over the medium- phases, even as there was some improvement term could pose risk to the achievement of the in primary revenue balance-GDP ratio in the GFD-GDP and debt-GDP targets. last two phases. The tolerable limit of average 2.29 Traditionally, debt sustainability analysis interest payments to revenue receipts ratio takes into account credit-worthiness (nominal of 20 per cent (Dholakia et al. 2004) was debt stock/own current revenue ratio; present breached in Phase III but subsequently came value of debt service/own current revenue down in Phase IV and further in Phase V. ratio) and liquidity indicators (debt service/ current revenue ratio and interest payments/ 2.31 The fiscal/debt sustainability exercise is current revenue ratio). These indicators extended beyond the simple indicator-based broadly provide an assessment of the ability assessment to empirically validate whether of state governments to service their debt the state governments would remain solvent. Table II.13: Fiscal Sustainability of All State Governments – Indicator-based Analysis Sl. Indicators Symbolic Phase-I Phase II Phase III Phase IV Phase V No. Representation (1981-82 to (1992-93 to (1997-98 to (2004-05 to (2012-13 to 1991-92) 1996-97) 2003-04) 2011-12) 2015-16) 1 2 3 4 5 6 7 8 1 Rate of growth of public debt (D) should be D - G < 0 2.1 -1.8 7.5 -5.1 1.4 lower than rate of growth of nominal GDP (G) 2 Real rate of interest (r) should be lower than r - g < 0 -7.2 -6.0 0.0 -6.6 -6.3 real output growth (g) 3 (a) Primary balance (PB) to GDP ratio should be PB / GDP > 0 -1.6 -0.8 -1.6 -0.3 -1.1 in surplus 3 (b) Primary revenue balance (PRB) to GDP ratio PRB / GDP > 0 -1.4 -2.5 -4.6 -2.0 -1.6 should be in surplus 4 (a) Revenue Receipts (RR) to GDP ratio should RR/ GDP ↑↑ 11.3 11.3 10.5 12.0 12.9 increase over time 4 (b) Public debt to revenue receipts ratio should D / RR ↓↓ 1.8 1.8 2.6 2.2 1.7 decline over time 5 (a) Interest burden defined by interest payments IP / GDP ↓↓ 1.2 1.8 2.4 2.0 1.5 (IP) to GDP ratio should decline over time 5 (b) Interest payments (IP) to revenue receipts IP / RR ↓↓ 10.4 15.8 22.6 16.5 11.8 (RR) ratio should decline over time 17State Finances : A Study of Budgets of 2016-17 This entails test of stationarity properties of cointegration between government revenues the government debt stock, examination of the and expenditures is reflective of co- long-term relationship between government movement, which is essential for satisfying revenues and expenditures, between primary the inter-temporal budget constraint. Empirical balances and debt, and between capital assessment of the inter-temporal budget expenditure and public debt (Bhatt, 2011). constraint in a panel data framework covering While confirmation of stationarity of debt 20 Indian states for the period 1980-81 to stock (in level and first difference) indicates 2015-16 indicates sustainable debt position of mean reversion after temporary disturbances, states in the long run (Box II.2). Box II.2: Debt Sustainability of Indian States – Inter-Temporal Budget Constraint Approach Drawing from the empirical literature, fiscal sustainability Table 1: Panel Cointegration Tests for is analysed from the perspective of satisfying the inter- Government Revenue and Expenditure temporal budget constraint. This requires that government Test Statistics Panel Statistics Group Statistics expenditure, revenues and debt stock are all stationary in 1 2 3 their first differences [I(1)]. The stationarity property also Model with no deterministic intercept or trend restricts the extent of deviation of government expenditure from revenues over time. In case government expenditure V statistics 12.20* (0.00) and revenues are I(1) and cointegrated, then the error Rho statistics -11.16* -8.27* correction mechanism would push government finances (0.00) (0.00) PP statistics -7.76* -8.90* towards the levels required by the inter-temporal budget (0.00) (0.00) constraint and ensure fiscal and debt sustainability in the ADF statistics -7.45* -8.50* (0.00) (0.00) long term (Cashin and Olekalns, 2000). Model with individual intercept and no deterministic trend First, the stationarity properties of state government debt, revenues and expenditure (logarithmic transformation and V statistics 9.43* (0.00) in real terms) are tested through panel unit root tests for Rho statistics -9.90* -6.87* (0.00) (0.00) the period 1980-81 to 2015-16 covering 20 Indian states16. PP statistics -8.26* -7.61* The results of panel unit root tests (Levin, Lin and Chu; (0.00) (0.00) ADF statistics -8.45* -8.11* Im, Pesaran and Shin; and Maddala and Wu test statistics) (0.00) (0.00) reveal that the three variables viz., debt, total revenues and Model with individual intercept and individual trend total expenditure are I(1). V statistics 14.46* Second, since both revenue and expenditure were found (0.00) Rho statistics -6.63* -3.83* to be I(1), an attempt is made to test whether there (0.00) (0.00) exists a long-run equilibrium (steady state) relationship PP statistics -6.62* -6.47* (0.00) (0.00) between government expenditure and revenues through ADF statistics -6.92* -6.25* panel cointegration tests. Using the extant methodology (0.00) (0.00) (Pedroni,1999), the test results for both the panel and group Notes: 1. All reported values are asymptotically distributed as standard statistics reveal strong evidence of panel cointegration normal. 2. Figures in the parentheses indicate the respective p-values. (Table 1). The estimated ‘Rho’ statistics, variance ratio ‘V’ 3. * indicates the rejection of the null hypothesis of no cointegration at 1 per statistics, Augmented Dickey Fuller ‘t’ statistics and the cent level of significance. Phillips and Perron (non-parametric) ‘t’ statistics reject the 4. Automatic selection of lags through Schwarz Information Criteria (SIC). 5. Newly West bandwidth selection using a Bartlett kernel. null hypothesis of no cointegration at 1 per cent level for all the three models. (Contd...) 16 The states covered are Andhra Pradesh, Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Jammu & Kashmir, Karnataka, Kerala, Maharashtra, Manipur, Meghalaya, Madhya Pradesh, Odisha, Punjab, Rajasthan, Tamil Nadu, Tripura, Uttar Pradesh and West Bengal, for which data on all the relevant variables are available for the entire time period. In the case of Bihar, Uttar Pradesh and Madhya Pradesh, the data on respective fiscal variables from 2000-01 also include data relating to Jharkhand, Uttarakhand and Chhattisgarh, respectively. This has been done to ensure comparability of data for the entire period covered in the econometric exercise. 18Fiscal Position of State Governments Thus, the overall findings of the panel cointegration tests of Melbourne Department of Economics Working reveal that government revenues and expenditure are Papers No. 748. cointegrated, indicating long-term co-movement. Along with the stationary property, these results suggest that the (ii) Kaur, B., Mukherjee, A., Kumar, N. and A.P. Ekka current fiscal policies pursued by states are sustainable in (2014): “Debt Sustainability at the State Level in India”, the long run, which is in line with recent findings (Kaur et RBI Working Paper Series No. 07. al., 2014). (iii) Pedroni, P. (1999): “Critical Values for Cointegrating Reference Tests in Heterogeneous Panels with Multiple (i) Cashin, Paul and Nilss Olekalns (2000): “An Examination Regressors”, Oxford Bulletin of Economics and of the Sustainability of Indian Fiscal Policy”, University Statistics, 61 (1). 8. Concluding Observations 2.34 Notwithstanding the deterioration of the debt position of state governments in the 2.32 After a gap of more than 10 years, the preceding two years due to their participation GFD-GDP ratio crossed 3 per cent in 2015-16 in the financial and operational restructuring (RE) despite some moderation in the revenue of state power distribution companies through deficit. Mitigating factors were reflected in UDAY, empirical evaluation reveals that the higher provisioning for capital outlay and current fiscal policies of states are sustainable loans and advances. A budgeted surplus in in the long run. the revenue account and a decline in loans and advances were expected to help reduce 2.35 Due to prevailing uncertainty the GFD-GDP gap in the budget estimates of about the revenue outcome from the GST 2016-17. implementation, the outlook for revenue 2.33 Information pertaining to 25 major states receipts of states could turn uncertain. There indicates slippage in the deficit indicators in is, however, the cushion of compensation 2016-17 (RE) from the budget estimates. by the Centre for any loss of revenue for the These states, however, have projected initial five years. In this context, GST remains an improvement in their fiscal position in the best bet for states in clawing back to the 2017-18 (BE). It is pertinent to note that many path of fiscal consolidation over the medium state governments are in the process of term. From this perspective, the current report setting up their pay commissions which may focusses on the GST as its theme which is impact projected deficit indicators. discussed in the following chapter. 19Goods and Services Tax: III A Game Changer The GST is likely to roll out on July 1, 2017. Given the cross-country experience and empirical evidence on efficiency gains from the Value Added Tax (VAT) in the Indian context, we conjecture that implementation of GST is likely to ensure higher tax buoyancy and an improvement in government finances over the medium term. 1. Introduction VAT proved to be inherently efficient relative to the sales tax or excise duty or any turnover 3.1 The goods and services tax (GST) Bill tax as it minimised tax evasion with an in-built was passed unanimously in the Parliament mechanism of multi-stage tax distribution and in August, 2016 reflecting cooperative a cross-auditing practice. fiscal federalism in the pursuit of reforms. After ratification by a majority of states and 3.3 The introduction of the GST is assent of the President, it was enacted likely to have an enduring impact on state as Constitution (One Hundred and First finances over the medium term for several Amendment) Act, 20161.The GST is the reasons. First, with states being unable largest tax reform in India, paving the way for to rationalise their committed expenditure a single national market by merging several burden (viz., pension liabilities, interest central and state taxes2. It is also expected obligations and administrative expenses) in to make Indian products more competitive the near term, revenue expansion through in both domestic and international markets GST implementation is a prudent strategy and also attract large inflows of foreign direct in remaining committed to the path of fiscal investment than before in view of the stability consolidation. Second, the GST is likely it will impart to the tax regime. At the same to chart out a new course for cooperative time, it will be transparent and easier to federalism in India focusing on cooperation administer. Thus, the GST has the potential between the Centre and states in deciding to raise India’s growth trajectory over the on (i) tax rates, (ii) exemptions and medium-term. (iii) commodities featuring in each category 3.2 The concept of the GST is not new to of tax rate/slab. Finally, GST implementation India. Earlier in 2005, value added tax (VAT) may result in augmenting the shareable pool was introduced on the recommendation of of resources which would result in greater the Report of the Indirect Taxation Enquiry transfer of resources from the Centre to the Committee, 1978 (Chairman: L. K. Jha). The states. Cumulatively, these issues are likely 1 As per the Constitution (One Hundred and Twenty Second Amendment) Bill, it has to be ratified by not less than 50 per cent of the states. 2 The origin of VAT/GST can be traced far back to the writings of German businessman Wilhelm Von Siemens in 1920s who proposed it as a substitute for the German turnover tax. VAT/GST has since become an important component in the overall fiscal framework of nearly all industrialised countries and in a large number of Latin American, Asian and African countries. 20Goods and Services Tax: A Game Changer to have a profound impact on state finances indirect tax for the entire country. GST will in the coming years (see Chapter IV for replace multiple taxes such as central value detailed discussion on each of these issues). added tax (CENVAT), central sales tax, state sales tax and octroi (Table III.1). A common 3.4 Against this backdrop, the rest of base and common rates across goods and this chapter is organised into five sections. services and similar rates across states and Section 2 explores the concept of GST and between Centre and states will facilitate better its advantages. Section 3 draws out the key tax administration, improve tax compliance, lessons from a cross-country perspective. alleviate cascading or double taxation while Section 4 sketches the evolution of GST– also ensuring adequate tax collection from from ideas to legislation; the challenges and inter-state sales.4 modalities of implementation. The experience 3.6 While the VAT is imposed at different of Indian states with regard to the VAT are stages of production of goods and services, empirically explored in Section 5. Concluding the GST is levied at the national level on observations on the macroeconomic consumption of goods and services (Table implications of the GST are set out in III.2). Credits of input taxes paid at each stage Section 6. will be available in subsequent stages of value 2. The Concept addition, which makes GST essentially a tax 3.5 The GST is a destination-based single on value addition at each stage. The final tax on the supply of goods and services from consumer will thus bear only the GST charged the manufacturer to the consumer3 and is one by the last dealer in the supply chain with Table III.1: Taxes subsumed under GST Central level State level 1. Central Excise Duty 1. State Value Added Tax 2. Duties of Excise (Medicinal and Toilet Preparations) 2. Entertainment Tax (other than the tax levied by the local bodies) 3. Additional Excise Duty 3. Central Sales Tax (levied by the Centre and collected by the States) 4. Service Tax 4. Octroi and Entry tax 5. Additional Customs Duty commonly known as Countervailing 5. Purchase Tax Duty 6. Luxury tax 6. Special Additional Duty of Customs 7. Taxes on lottery, betting and gambling 7. Cesses and surcharges in so far as they relate to supply of goods or services 8 Taxes on advertisements 9. State Cesses and surcharges in so far as they relate to supply of goods and service Note: GST would apply to all goods and services (including tobacco and tobacco products), except Alcohol for human consumption. GST on five specified petroleum products (Crude, Petrol, Diesel, Aviation Turbine Fuel & Natural gas) would be applicable from a date to be recommended by the GST Council. Source: www.cbec.gov.in 3 As per the definition under sub-clause 12A of Article 366 of the constitution, GST pertains to any tax on supply of goods or services or both except taxes on supply of alcoholic liquor for human consumption; further, services are defined to mean anything other than goods. 4 The Finance Minister had noted that “GST will streamline the tax administration, avoid harassment of business and result in higher revenue collection, both for the Centre and states” (Union Budget Speech, 2014-15). 21State Finances : A Study of Budgets of 2016-17 Table III.2: VAT and GST Major Features Present VAT Proposed GST 1 Structure Structure of VAT in different states A dual tax with both Central GST and state GST will be differ; VAT rates also differ. levied on the same base. GST to have four rates. 2 Cascading effect CENVAT and VAT have not yet been The introduction of GST will not only include more indirect extended to include the chain of value Central taxes and integrate goods and services taxes addition and thus the benefits of a for set-off relief, but will also capture value addition in comprehensive input tax and service distributive trade and a continuous chain of set-off from tax set-off remains out of the reach of the original producer's and service provider's point upto manufacturers/dealers. the retailer's level. This would eliminate the burden of all cascading effects. Also, major Central and state taxes will get subsumed into the GST, reducing the multiplicity of taxes. 3 Coverage Relatively narrow base and separate Wider base and applied on both goods and services. GST service tax. is a consumption based tax which will be collected by the states where the goods or services are actually consumed. 4 Procedures for collection of tax It varies from state to state. Likely to be uniform throughout the country. 5 Tax Administration Complex due to number of taxes. Intention is to make it simple, easy and tax-payer friendly. 6 Use of Information Technology Not much. Completely IT-based. Its success to a great extent will depend on IT for which the goods and services tax network (GSTN) – a separate company has been formed. Source: http://empcom.gov.in set-off benefits against all previous stages. spanning across business, government and Consequently the benefits of GST are manifold the consumer (Box III.1). Box III.1: What GST implies for various economic agents (i) Business would lower the cost of locally manufactured goods and services and increase India’s export competitiveness. • Easy compliance: a robust and comprehensive information technology (IT) platform and seamless (ii) Government transfer of input tax credit from one stage to another in • Improve tax administration: with a robust user-friendly the value chain would incentivise tax compliance. IT system in the form of the Goods and Services Tax • Uniformity of rates and structure: GST will ensure Network (GSTN) portal, GST would be simpler and that tax rates and structure are common across the easier to administer. country, thereby increasing certainty and ease of doing • Higher revenue: GST is expected to reduce the cost business. of collection of tax revenues and improve revenue • Removal of cascading: seamless tax credits throughout buoyancy. the value-chain and across states would ensure minimal (iii) Consumer cascading of taxes, thus reducing hidden costs of doing • Single and transparent tax: there would be only one business. tax from the manufacturer to the consumer leading to • Reducing compliance cost: The uniformity in tax rates greater tax transparency. and procedures across the country will economise on • Relief from tax burden: efficiency gains and prevention compliance cost. of leakages will benefit consumers with a reduction in • Gain to manufacturers and exporters: the subsuming the overall tax burden estimated to be around 25-30 of major taxes in GST and reduction in transaction costs per cent. 22Goods and Services Tax: A Game Changer Table III.3: VAT/GST Rates - Select Countries Implementation Initial Rate Year (per cent) Advanced Economies 1 Australia 2000 10.0 2 Canada 1991 7.0 3 France 1954 20.0 4 Germany 1968 11.0 5 Italy 1973 12.0 6 Japan 1989 3.0 7 Korea (South) 1977 10.0 8 United Kingdom 1973 8.0 Emerging Market Economies 9 China 1994 17.0 10 India 2017 (GST) 15.0$ 11 Mexico 1980 10.0 12 Russia 1991 28.0 13 Saudi Arabia 2018* 5.0 demerits with fixing of the optimal rate being 14 Turkey 1985 10.0 the most contentious issue (IMF, 2015b). Note: 1. * to implement VAT from January 1, 2018 GST rates vary widely among countries – 2. $ Average of standard rates – 12 and 18 per cent. Source: OECD (2016); Ernst & Young (2017); Yan Xu (2011); the average VAT/GST rate in major OECD Charlet & Jeffery (2010); Koulayev (2009). countries is higher than the rate proposed for India and those prevailing among other EMEs 3. The Cross Country Experience in 2016 (Chart III.1). 3.7 VAT/GST has been introduced over 3.9 Diverse motives have been cited for several decades, with France being the the introduction of the VAT/GST, although earliest entrant (Table III.3). Today, 160 the common element seems to be that countries have some form of VAT/GST, with of reforming the existing tax system and the United States being a prominent absentee simplifying the tax structure. In this regard, from this list. There are different models of a robust federal structure of government is VAT/GST currently in place. Singapore taxes particularly helpful for ensuring success virtually everything at a single rate, while of such reforms – Brazil, India and Canada many countries (France, Italy, UK) have being prominent examples. Discussion on tax multiple rates. In some countries (e.g., UK), reform to simplify federal and state indirect a reduced rate on necessary items is applied taxes is underway in Brazil with a proposal to with basic goods being exempted to minimize introduce a single integrated national VAT on the regressive impact of the tax (Zhou, et both goods and services. India’s plan to have al, 2013). central GST (CGST) and state GST (SGST) 3.8 In most countries, introduction of the has some resemblance to the structure of the VAT/GST has been preceded by prolonged system existing in the Canadian province of deliberations about its relative merits and Quebec where independent federal (GST) 23State Finances : A Study of Budgets of 2016-17 and provincial (QST) VATs are operative the government can have a credible plan to simultaneously (Bird and Gendron, 1998). strengthen public finances which, in turn, would boost investor confidence in the economy and 3.10 A robust and fail-proof information sustain growth (Zhou et al, 2013) especially if technology (IT) framework is regarded as an the introduction of the GST is supplemented essential prerequisite for the success of the by structural reforms (Bolton & Dollery, 2005; GST, given the large volume of transactions IMF, 2015b). Although the precise impact is involved. Besides, sensitising industry and difficult to measure accurately, average growth public through information dissemination increased by about 0.7 percentage point such as release of legislative documents following fiscal (including tax) reforms in some and conducting outreach programmes/media advanced economies (Danforth et al, 2015). interactions with the tax authorities are also critical. Furthermore, tax laws need to be As it promotes competitiveness, efficiency simplified to avoid definitional issues and defray gains from GST is considered to be higher administrative costs. Drawing on lessons in vis-a-vis other taxes, the benefits of which the implementation experience of countries, accrues to growth over the medium-term (IMF, a well-designed GST should ensure that (i) a 2006). In the short term, however, it may result single rate is levied on a comprehensive base in lower growth as households adjust their (goods and services); (ii) no exemptions are consumption after GST implementation. The given beyond standard ones; (iii) GST refunds evidence also suggests that implementation are processed expeditiously; (iv) an adequate of GST may be inflationary under specific threshold is delineated to exclude small and circumstances (Box III.2). micro business; and (v) initial rates are suitably 3.13 From a fiscal perspective, international calibrated to avoid disruptions to economic evidence suggests that implementation of VAT/ activity and macroeconomic stability (IMF, GST have resulted in a higher government 2015b). revenue-GDP ratio over time. An earlier study 3.11 Notwithstanding the merits of GST concluded that the tax-GDP ratio increased implementation, international experience significantly after VAT implementation in twelve points out some likely risk relating to tax European countries (Aaron, 1981). Moreover, evasion and avoidance. These are (i) small OECD data on member countries from businesses may not register; (ii) a trader Europe suggest an increase of 37 per cent in may under-report actual sales; (iii) traders the VAT revenues-GDP ratio between 1975 may reduce their liability by exaggerating and 2006 (OECD, 2008). While an increasing the proportion in the lower tax slabs; (iv) tax VAT revenue-GDP ratio is not necessarily authorities need to guard against traders who correlated with a rising government spending- collected tax but were not remitted to the GDP ratio, critics have argued that an indirect government; and (v) traders may make false (less visible) VAT may support higher levels of claims for refunds (IMF 2015b). government spending compared to the use of 3.12 It is perceived that by anchoring revenue direct taxes (eg. income tax) which are more to a more stable source, i.e., consumption, visible (Carroll et al, 2010). 24Goods and Services Tax: A Game Changer Box III.2: Impact on Inflation Cross country evidence suggests that the impact on inflation From the British and German experiences, VAT/GST was due to the introduction of a VAT/GST is not uniform. While found to be least disruptive in terms of inflation if introduced the introduction of a VAT in UK resulted in no major impact during a period of economic slowdown. In 1979, a wage- on inflation, Canada experienced inflation pressures after price inflation spiral afflicted the British economy after introduction of the GST (Gelardi, 2014). One of the reason VAT/GST was raised from 11 to 15 per cent as producers which might have helped UK escape inflation pressures increased prices beyond what was necessary to cover the is that the VAT replaced a concealed consumption tax; additional VAT/GST. In contrast, West Germany was able however, this contention is not supported by evidence from to minimize the inflationary impact by introducing VAT/GST Canada where the GST replaced the manufacturer’s sales during recession in 1968. All subsequent rate increases in Germany have since been successfully effected during tax. In fact, inflation in Canada did not have any impact from periods of economic slack (Palil and Ibrahim, 2011). the GST rate reductions of 2006 (7 to 6 per cent) and again in 2008 (to 5 per cent) which may be attributed to Canadian In the context of 17 Eurozone countries, VAT pass-through provinces being able to impose their own sales tax (Gelardi, to inflation during 1999 to 2013 were found to be sensitive 2014). to the type of VAT change and significantly different between durables and non-durables due to differences in storability Singapore witnessed a sharp rise in inflation soon after and other features such as the salience of tax changes. For introduction of the GST, mirroring the experience of many changes in the standard rate, the final pass through was other countries. Malaysia was able to mitigate this risk as the about 100 per cent, while for reduced rates it was significantly price rise on account of GST was moderated by the Ministry lower at around 30 per cent (Benedek et al., 2015). of Domestic Trade and Consumer Affairs. Australia, and New Zealand saw one-off increases in inflation post GST References implementation which normalized within a year. In Australia, (i) Benedek, D., R. De Mooij, M. Keen, and P. Wingender GST had a significant but transitory impact on inflation with (2015), “Estimating VAT Pass Through”, IMF Working a lag of one quarter after its implementation in July 2000. Paper WP/15/214. During the quarter, inflation showed an average increase of (ii) Gelardi, A. M. G (2014), “Value Added Tax and Inflation: 2.6 per cent which was on account of a spike in domestic A Graphical and Statistical Analysis”, Asian Journal of consumption in the months prior to VAT/GST implementation Finance & Accounting, Vol. 6, No. 1. as consumers purchased ahead of the new tax coming into effect. Domestic consumption and economic activity declined (iii) Palil, Mohd Rizal and Mohd Adha Ibrahim (2011), “The after VAT/GST implementation and resulted in the economy Impacts Of Goods And Services Tax (GST) On Middle contracting during the first quarter of 2001, but returned to Income Earners In Malaysia”, World Review of Business normalcy thereafter (Palil and Ibrahim, 2011). Research Vol. 1. No. 3. July. Select Country Experiences led to the adoption of GST at a single rate with almost no exemptions. Most notably, (i) New Zealand food was included in the GST base at the The GST was introduced in 1986 as full rate, which broad-based the tax net part of a comprehensive tax and welfare and also reduced both compliance and reform when the economy was in crisis. administrative costs. With a standard rate Initially, GST was introduced at a rate lower than in most other OECD countries of 10 per cent which was subsequently but without almost any exemptions, raised to 12.5 per cent (1989) and further New Zealand is one of the highest tax to 15 per cent (2010) to mobilize higher productive nations (highest GST revenue revenue while removing distortions in the GDP ratio) among the OECD countries tax structure (IMF, 2015a). This eventually (IMF, 2015a). 25State Finances : A Study of Budgets of 2016-17 (ii) Canada Table III.4: GST Revision in Singapore The GST was introduced in the form Period GST (per cent) of a multi-level VAT in 1991 replacing 1 April 1994 to December 2002 3 manufacturers’ sales tax. GST was 2 January 2003 to December 2003 4 3 January 2004 to June 2007 5 levied on supplies of goods or services 4 July 2007 7 purchased in Canada and included most Source: Zhou et al (2013) products, except certain essentials such as groceries, residential rent, medical direct taxes; and (iii) making the tax base services, financial services and exports. more resilient in the long term in view of The system of input tax credit ensures an aging population (Zhou, et al, 2013). that the value added at each stage of To compensate for the regressive nature the supply chain is taxed only once thus of GST, Singapore has introduced a GST avoiding cascading. The introduction of compensation scheme which provides GST led to new processing operations and support to the needy and underprivileged. techniques to verify the accuracy of the (iv) Australia returns submitted by small entrepreneurs Although first mooted in 1975, GST was and multinational corporations (Sherman, implemented in Australia 25 years later 2009). Since some of the Canadian on July 1, 2000 through the passing of provinces impose their own sales the Goods and Services Tax Act, 1999 tax besides the GST, it creates price (Zhou, et al, 2013). Australia imposed a distortions in the economy (IMF, 2015a). 10 per cent tax on goods and services (iii) Singapore and replaced a range of existing taxes The GST was introduced in April 1994 at – the wholesale sales tax (WST), debit 3 per cent, along with a reduction of direct tax, financial institutions duty, and stamp and other indirect taxes (Zhou, et al, 2013) duty on shares, leases, mortgages and to make it acceptable to the public and to cheques. The GST is collected by the minimize the inflation impact. Additionally, federal government and redistributed to the government committed not to raise the six states and two territories according the tax for the next 5 years which was to the amount recommended by the an important step in reviving consumer Commonwealth Grants Commission spending. Thereafter, rates were raised (CGC) on the basis of the principle of gradually, although it remains one of horizontal fiscal equalization (HFE). The the lowest rate globally with favourable aim is to achieve equality in the provision implications for trade competitiveness of services and infrastructure; however, (Yin, 2003) (Table III.4). The motives for it often causes friction between the GST implementation were (i) broadening states when the GST revenue is divided the indirect tax base; (ii) offsetting the loss (Zhou, et al, 2013). The effective veto that in revenue as a result of the reduction in Australian states and the commonwealth 26Goods and Services Tax: A Game Changer enjoys makes any GST reform difficult to to consumers. A generous list of achieve (IMF, 2015a). In order to increase exemptions and very low rates, however, the acceptability of GST, Australia lowers revenue productivity in terms of introduced a range of measures to tax collection (IMF, 2015b). soften the extra financial burden of GST. 4. The Indian Context – Overview and Several exemptions (viz., basic foods, Status some education and health services, childcare, and religious and charitable 3.14 The concept of the GST was first activities) and low standard GST rate at introduced by the report on “Reform of 10 per cent have, however, led to low GST Domestic Trade Taxes in India: Issues and revenue productivity from a tax collection Options” (Chairman: A. Bagchi; 1994).5 In standpoint (IMF, 2015a). fact, the VAT was adopted as a stop-gap arrangement for implementation of the GST (v) Malaysia in future. In 2000, the Government initiated One common reason for implementation discussions on the GST by constituting of GST in both Singapore and Malaysia an Empowered Committee (Chairman: is the large expatriate work force in these Dr Asim Dasgupta) with a mandate to design countries who benefit from economic the GST model and oversee the IT back-end growth but are exempt from income preparedness for its rollout. The Task Force on tax. Furthermore, Malaysia’s shadow “Implementation of the Fiscal Responsibility economy was estimated at 30 per cent and Budget Management Act, 2003” which represents a vast scope for tax (Chairman: Vijay Kelkar) noted that although revenue (Zhou et al, 2013). Although the indirect tax policy has been steadily the idea of introducing a consumption progressing in the direction of VAT since based GST has been on the table since 1986, the existing system of taxation of goods 1989, it was introduced only in 2015 after and services in India still suffers from many intensive debate on its potential merits problems and suggested the introduction and shortcomings. Lingering doubts of a comprehensive GST based on the VAT on the country’s preparedness for the principle. introduction of GST led to some delay in its implementation even though the 3.15 In the Union Budget 2006-07, a standard rate (at 6 per cent) is relatively proposal was made to introduce a national low compared to the VAT rates in other level GST by April 1, 2010. Since the proposal ASEAN countries. After introduction involved reform/restructuring of indirect of GST, the cost of doing business in taxes levied by the Centre and by the states, Malaysia has reduced as the tax burden the responsibility of preparing a design and has been transferred from manufacturers roadmap for the implementation of GST was 5 The report observed “This would be possible if the modified value added tax (MODVAT) now operating through excise tax system is made into a full-fledged manufacturers VAT and the states also adopt a destination based harmonized system of VAT in place of the chaotic sales taxes operating now.” 27State Finances : A Study of Budgets of 2016-17 assigned to the Empowered Committee (EC) with the Central Government; decisions are of State Finance Ministers. In April, 2008, the to be taken with a three-fourth majority. The EC submitted a report titled “A Model and Council’s mandate include recommendations Roadmap for Goods and Services Tax (GST) on (i) the goods and services that are in India” and the first discussion paper on GST subjected or exempted from GST; (ii) model was presented by the EC of State Finance GST Laws; (iii) principles that govern place Ministers on November 10, 2009. of supply; (iv) threshold limits for exemptions; (iv) GST rates including the floor rates with 3.16 The Constitution (One Hundred bands; (v) special rates for raising additional and Fifteenth Amendment) Bill, 2011 was resources during natural calamities/disasters; introduced in the Lok Sabha to enable and (vi) special provisions for certain states. the levy of GST; the Bill, however, lapsed The GST Council held 13 meetings till March with the dissolution of the 15th Lok Sabha. 31, 2017 (Annex-I). Subsequently, the Constitution (One Hundred 3.18 Keeping in mind India’s federal structure, and Twenty Second Amendment) Bill, 2014 there will be one Central goods and services was introduced in the Lok Sabha in December tax (CGST), 31 state goods and services tax 2014 and passed in May 2015, finally (SGST) including two Union Territories with culminating into an Act – the Constitution legislatures, one Union Territory goods and (One Hundred and First Amendment) Act, services tax (UTGST) without legislature, and 2016 which, after receiving the assent of the one integrated goods and services tax (IGST) President of India on September 8, 2016, will law governing inter-state supplies of goods come into force once the Central Government and services. Both the Centre and states will notifies through the official gazette. simultaneously levy GST across the value 3.17 In compliance with Article 279A of the chain on supply of goods and services. The Constitution, the Union Cabinet constituted Centre would levy and collect CGST, while the GST Council and announced the formation states would levy and collect SGST on all of the GST Council Secretariat in its meeting transactions within their geographical frontiers. of September 12, 2016. The GST Council is a The input tax credit under the CGST and the joint forum comprising a) the Union Finance SGST would be available for discharging the Minister as Chairperson; b) the Union Minister liability on the output at each stage; however, of State in-charge of Revenue as Member; c) no cross utilization of credit is permitted. The the Minister in-charge of finance or taxation additional duty of excise/countervailing duty or any other Minister nominated by each state (CVD) and the special additional duty (SAD) government as Members6. In the Council, state currently being levied on imports will be government representatives enjoy two-third subsumed under the GST. The IGST will be voting share while the remaining one-third is levied on all imports into the territory of India; 6 During the meeting, decisions were taken for (a) appointment of the Secretary (Revenue) as the ex-officio Secretary to the GST Council; (b) inclusion of the Chairperson, Central Board of Excise and Customs (CBEC) as a permanent invitee (non-voting) to all proceedings of the GST Council; and (c) creation of one post of Additional Secretary to the GST Council and four posts of Commissioner in the GST Council Secretariat. The GST Council Secretariat are manned by officers on deputation from both the Central and state governments. 28Goods and Services Tax: A Game Changer Box III.3: Integrated Goods and Services Tax (IGST) The integrated goods and services tax (IGST) Act, 2017 territory shall be deemed to be supply of goods and services applies to movements of goods and services from one as inter-state trade or commerce. state to another. It is not a separate tax but a sum of CGST The IGST will be governed by the Central Government and SGST. The major advantages of IGST model are (i) under the administrative control of CBEC. Although states maintenance of uninterrupted input tax credit (ITC) chain also want to control the IGST mechanism, the Centre is of on inter-state transactions; (ii) no upfront payment of tax the view that it should have sole administrative authority or substantial blockage of funds for the inter-state seller or over IGST. By a special provision in the law, however, states buyer; and (iii) no refund claim in exporting state as ITC is can be empowered to collect IGST. In case of any dispute used up while paying the tax. It will facilitate the seamless between states over the place of supply, the Centre will flow of ITC across states as it is a destination based tax, i.e., have the power to administer those assesses and collect the IGST amount will be apportioned between the Centre taxes. The levy of IGST, however, can commence only after and states although the power to levy and collect IGST lies the GST law has been enacted by all the legislatures, as it with the Centre to ensure that a single coordinating agency would have to be synchronised through the simultaneous administers it. participation of the Centre and all the states. Collections under the IGST are to be deposited into an References IGST account administered by the Central Government and will be distributed between the Central Government and the (i) Model GST Law, GST Council Secretariat, November, consuming states on a mutually agreed formula epitomising 2016 at http://www.cbec.gov.in the spirit of cooperative federalism. The IGST will also apply (ii) FAQ-Indirect Tax at https://home.kpmg.com to imports and exports of goods and services into/from India and any import/export of goods or services into/from Indian (iii) Goods and Services Tax at http://www.icra.in states where imported goods are consumed 3.20 Indian states have gained revenue will now gain from additional tax revenue efficiency after the introduction of VAT although (Box III.3). their revenue structure differ significantly – non-special category (NSC) states depending 5. Experience of Indian States with VAT more on their own tax revenue while the 3.19 During the last decade, a major initiative special category (SC) states relying mostly on on the revenue side was the introduction of Central transfers (Chart III.2).7 VAT by state Governments over a span of four 3.21 The introduction of VAT has led to years (2003-04 to 2007-08). Concurrently, significant revenue efficiency gains for existing general sales tax laws were replaced the NSC states whose revenue source with the VAT Act (2005) and other associated are primarily taxation of commodities and rules. While a few states opted to stay out of properties. The estimated growth and volatility VAT during the initial years, all states adopted efficiency frontier8 of their sales tax revenue it by 2008. Among the states, Uttar Pradesh after the introduction of VAT reveal that there was the last state to introduce VAT in January has been a distinct migration of states from 2008, while Haryana was the first in April the south-west (low growth-low volatility) 2003. to the north-west quadrant (high growth- 7 See footnote in chapter III for list of NSC and SC states 8 See Cornia and Nelson (2010). 29State Finances : A Study of Budgets of 2016-17 low volatility) (Chart III.3).9 Illustratively, the has declined – from 9.8 per cent (pre-VAT) to average volatility10 in their sales tax receipts 9.2 per cent (post-VAT) – while the median 9 The labels in Charts III.2, III.3 and III.4 are: AND = Andhra Pradesh; ARU = Arunachal Pradesh; ASS = Assam; BIH = Bihar; CHH = Chhattisgarh; GOA = Goa; GUJ = Gujarat; HAR = Haryana; HIM = Himachal Pradesh; JAM = Jammu and Kashmir; JHA = Jharkhand; KAR = Karnataka; KER = Kerala; MAD = Madhya Pradesh; MAH = Maharashtra; MAN = Manipur; MEG = Meghalaya; MIZ = Mizoram; NAG = Nagaland; ODI = Odisha; PUN = Punjab; RAJ = Rajasthan; SIK = Sikkim; TAM = Tamil Nadu; TRI = Tripura; UP = Uttar Pradesh; UTT = Uttarakhand; WES = West Bengal. 10 Volatility derived from inter-quartile range of growth rates. 30Goods and Services Tax: A Game Changer growth of tax collections improved to around i.e., GSDP per capita and other determinants 15 per cent (post-VAT) from around 14 per of tax revenue). cent (pre-VAT). 3.24 In order to study tax efficiency, two 3.22 SC states, dependent mainly on grants SFA models are estimated for the period and tax devolution from the Centre, also 1990-91 to 2014-15 covering 17 NSC states experienced significant efficiency gains in following the standard methodology (Battese terms of much lower volatility after introduction and Coelli, 1995) adapted to the Indian of VAT despite their small bases of sales tax context (see methodology in Annex-II).11 The revenue. While the median growth in tax model incorporates per capita GSDP (proxy revenue has marginally declined (from around for tax base), square of per capita GSDP 19 to about 18 per cent), average volatility has (representative of non-linearity in the tax-GDP declined significantly – to about 9 per cent relationship), share of agriculture in GSDP from around 19 per cent after the introduction (a higher share is expected to lower own tax of VAT (Chart III.4). revenue) as the factors that determine (i) own tax revenue of states as proportion of GSDP Stochastic Frontier Analysis in Model 1 and (ii) taxes on commodities 3.23 Stochastic frontier analysis (SFA) is and services as proportion of GSDP in used to assess revenue efficiency, analogous Model 2. The ratio of transfers to revenue to the production function in which the receipts, aggregate expenditure to GSDP, production frontier measures the maximum debt-GSDP ratio and dummies for state- output (tax revenue) based on inputs (tax base wise VAT implementation dates are taken as 11 Model 1 and Model 2 are estimated with data for the period 1990-91 to 2012-13 and 1990-91 to 2014-15, respectively. 31State Finances : A Study of Budgets of 2016-17 determinants of variation in efficiency across (iv) Inefficiency Equation the states. 3.25 The estimates of the equation (see Annex-II, Table 1 and Table 2 for diagnostics) are: Model 1 3.26 Equation (i) and (iii) specifies the (i) Stochastic Frontier stochastic frontier production functions for Model 1 and Model 2, respectively for the ith state in time period t. It represents a linearised version of the logarithmic transformation of the Cobb-Douglas production function in which per capita GSDP and share of agriculture in GSDP are taken as inputs. From equation (i) and (iii), it can be seen that one percentage point increase in per capita GSDP increases the own tax revenue-GSDP ratio by 0.3 (ii) Inefficiency Equation percentage point in Model 1 and taxes on commodities and services-GSDP ratio by around 0.28 percentage point in Model 2. Similarly, one percentage point increase in the share of agriculture in GSDP reduces own tax revenue-GSDP ratio and taxes on commodities and services-GSDP ratio by about 0.6 percentage point in both Model 1 and Model 2. Model 2 3.27 As evident from the statistically significant estimates of the inefficiency (iii) Stochastic Frontier equation [(ii) and (iv)], one percentage point increase in the ratio of transfers to revenue receipts leads to increase in inefficiency by 0.02 percentage point in both the models while introduction of VAT reduces inefficiency by 0.13/0.11 percentage point in Model 1/ Model 2, which is in conformity with other studies in the Indian context (Garg et.al, 2014).12 12 A stochastic frontier of own tax revenue of 14 Indian states was earlier estimated for the period 1992-93 to 2009-10 (Garg et.al, 2014). 32Goods and Services Tax: A Game Changer Sigma Convergence of Tax Efficiency tax credit is provided. For example, input tax credits are not allowed for union excise 3.28 To ascertain whether the disparity in tax duties on capital equipment acquired for non- efficiency across states is declining over time, manufacturing sectors; similarly, no credit is efficiency scores and the standard deviations allowed for the state VAT on capital goods for each state are worked out for each year. We acquired by the services sector. Moreover, undertake “Sigma convergence analysis” in GST implementation is likely to boost the which the standard deviation thus obtained is small and medium scale enterprises (SME) regressed on time (year) and the squared term sector by (i) improving their ease of doing of time. A positive and significant coefficient business; (ii) lowering logistical costs; (iii) for time suggests divergence across states in extending outreach beyond state borders; tax efficiency scores, although it is increasing and (iv) aiding SMEs dealing in sales and at a decreasing rate as given by the negative services. Furthermore, economic activity coefficient of the squared term of time. This would also benefit from exports becoming implies that less efficient states are not catching more competitive as the GST regime will up with the more efficient ones (Annex-II - eliminate the cascading impact of taxes. Table 2). 3.32 The Subramanian Committee 3.29 The ideal GST implementation should (2015) assumed an elasticity of investment ensure a uniform rate structure across states, demand with respect to price at (-) 0.5 and reduction in compliance cost, removal of an incremental capital output ratio of 4 and cascading, and enhance transparency in tax inferred that GST could increase investment administration, all of which may significantly by 2 per cent which could propel growth by an improve tax efficiency while reducing its incremental 0.5 per cent although an earlier divergence among states. study had projected GDP growth to increase by 1.7 per cent (NCAER, 2009). A recent study, 6. Concluding Observations however, posits a much higher incremental 3.30 The macroeconomic impact of growth impact of 3.1 - 4.2 per cent based on introduction of the GST could turn out to alternative scenarios of the likely aggregated be significant in the years ahead, given the GST rate due to surge in manufacturing dominance of the services sector in India. activity and trade (Leemput and Wiencek, Besides giving a major boost to tax revenue, 2017). The implementation of the GST should the larger impact on the fiscal health would also boost domestic business confidence, be from reduction in the administrative including among foreign investors by assuring compliance cost. GST is likely to be supportive a stable and transparent tax system, free of of fiscal consolidation without compromising cascades and distortions. capital expenditure. 3.33 As evident from the cross-country 3.31 Under the prevailing tax structure in experience, one-off effects on inflation India, investment is discouraged through dissipated after a year of GST/VAT the application of excise duties and VAT on implementation in most countries. In this capital goods, for which no set off or input context, the short-term effects on inflation 33State Finances : A Study of Budgets of 2016-17 depend upon a host of factors including the would be higher, concentrated in select initial rate at which GST is implemented, the tax groups like healthcare (excluding medicines) base and the efficiency of tax administration. (RBI, 2016). As the standard rate increases to In the Indian context, the implementation 28 per cent, the impact on CPI would further of GST is likely to have a pass-through increase. The general consensus is that the impact lasting 12-18 months on the inflation impact on consumer price inflation is likely trajectory (RBI, 2016). This would eventually to be moderate if the standard GST rate is be moderated by reduction in supply chain at 18 per cent – in fact, overall price levels rigidities, transportation and production costs may actually go down due to more efficient which would accrue from the creation of a allocation of factors of production in the long unified goods and services market post-GST. run (NCAER, 2009). 3.34 The impact of GST on CPI inflation 3.35 The immediate impact of GST on would largely depend on the four-tier government finances is deemed to be standard rate (5, 12, 18 and 28 per cent) negligible given that the GST rate structure that has been decided by the GST Council emphasises a RNR. In the medium to long although almost 50 per cent of the CPI basket term, however, GST is likely to increase is expected to be exempted. A GST structure the tax buoyancy of the Central and state with a standard rate of 18 per cent and a low governments by 0.6 per cent which is likely rate of 12 per cent (consistent with a RNR of to reduce the gross fiscal deficit by 0.7-1.2 about 15-15.5 per cent) is expected to have per cent of GDP if disinvestment receipts a minimal impact on inflation (Subramanian and non-tax revenues remain unchanged Committee, 2015). If the standard rate is from the trend of the previous 5 years increased, the impact on aggregate inflation (CRISIL, 2014). 34IV Issues and Perspectives GST implementation brings several issues to the fore viz., determination of the revenue neutral rate, consensus on the divisible pool of resources, sharing the benefits of cesses, the administrative edifice and the technological platform. A dispute prevention mechanism would facilitate a smooth transition to the GST. The evolution in central transfers and evolving fiscal federalism will have a key bearing on the health of state finances over the medium term. 1. Introduction effective dispute resolution mechanism is necessary along with a robust technological 4.1 In India, taxes on goods and infrastructure. Furthermore, an efficient services levied by the Central and state/ administrative arrangement can ensure local governments are subject to different seamless coordination among all stakeholders sets of rates, procedures and compliance. The existing legal framework for these and facilitate smooth transition to a GST indirect taxes pose several challenges, viz., regime. This chapter delves into these issues (i) multiplicity of rates; (ii) cascading effect of with a view to providing a narrative around the taxes; (iii) excessive compliance/procedures; evolving legislative and policy developments and (iv) fractured flow of import credits. A relating to the GST. From a medium term single goods and services tax (GST) is best policy perspective, central transfers and suited to overcome these challenges. debt sustainability of states warrants careful scrutiny as they are going to shape the 4.2 Notwithstanding several benefits, the contours of state finances in the years ahead. implementation of GST may involve several issues which have been debated in policy 2. Debate on the Revenue Neutral Rate circles in recent years. Primary among them 4.3 The rationale for implementation of the is the issue of the revenue neutral rate – the GST is to reform the in-built inefficiencies in rate which would ensure that the migration the prevalent tax structure. One of the most to the proposed GST would not entail any debated issue in GST implementation has revenue shortfall for the Centre and states been the appropriate level of the “revenue from the current level. In order to achieve neutral rate (RNR)”. According to the Report this goal, rates have to be appropriately set, exemplifying the true spirit of fiscal federalism on the Revenue Neutral Rate and Structure of in which revenues are equitably shared by Rates for the Goods and Services Tax (GST), the Centre and states. Nevertheless, the levy (2015) (Chairman: Arvind Subramanian), of cess by the Centre on several goods and “RNR refer to a single rate, which preserves services is a contentious issue as revenues revenue at desired (current) levels”1. from cesses are not shareable. For the effective The RNR is different from the “Standard implementation of GST, a comprehensive and Rate” which is defined as the rate applicable 1 In practice, there will be a structure of rates but for the sake of clarity it is appropriate to think of a single rate. 3355State Finances : A Study of Budgets of 2016-17 on goods and services whose taxation is not 4.4 Studies have indicated different RNRs, clearly stated2. Along with other factors such based on various methodology/assumptions as administrative simplicity, inflation neutrality, (Table IV.1). One of the earliest studies in the compliance friendliness and lower tax burden Indian context concluded that if the GST is for the public, the RNR is an indicator of the to be levied on a comprehensive base, the success of the new tax system (i.e., GST). combined Centre-state revenue-neutral rate Nevertheless, there is no clarity on whether a (RNR) need not be more than 12 per cent precise RNR exists (Box IV.1). This is primarily (Poddar and Bagchi, 2007). This rate would due to growth uncertainties and its impact on apply to all goods and services with the different industries/sectors which impinges on exception of motor fuels, which would continue tax revenue. to attract a supplementary levy to maintain Box IV.1: Can there be an Optimal Rate for Taxing Commodities The issue of the ideal or the optimal way to tax commodities rates and any correction for vertical equity or distributive has been of keen interest among economists for a long justice ought to be achieved via making direct taxes (income time. In the early half of the twentieth century, a Cambridge tax) suitably progressive (Atkinson and Stiglitz, 1980; Nygard mathematical economist posed the following problem: and Revesz, 2017). suppose a government has a target amount of tax revenues In the Indian context, the debate on RNR has highlighted to mobilise and that it can only tax commodities. In this a serious concern about the revenue mobilisation capacity situation, what is the optimal design of the tax structure? of the proposed GST which has to yield more than the The solution is that commodity taxes on all the goods should combined revenue of the present Central excise and all the be set in a manner such that there is a proportional drop in state level sales taxes. Any major shortfall would cause a demand along the compensated demand curve for each of serious dent on the public finances of both the Centre and the commodities (Ramsey, 1927). states; therefore, the projected GST rate/rates have to be Does this imply proportional taxation? Not ordinarily, suitably calibrated. In this regard, the GST Council has although it can be shown that uniform or proportional settled for a 4-tier structure set at 5, 12, 18 and 28 per cent taxation would hold if either of the following conditions which would reflect purely revenue concerns. It, perhaps, is prevails: (i) preferences are homothetic and the utility also indicative that there can be no single optimal rate for function is separable between consumption and labor; and taxing commodities. (ii) labor supply is completely inelastic (Sandmo, 1976). From References a policy perspective, the issue of uniformity of commodity taxes has been a matter of substantial and special interest. (i) Atkinson, A B and J E Stiglitz (1980): Lectures on Public The theoretical justification for uniform commodity taxes in Economics, McGraw-Hill. the form of VAT must ultimately be traced to some restriction (ii) Nygard, O E and J T Revesz (2017): A literature review on consumer preferences or the formal properties of the on optimal indirect taxation and the uniformity debate, labor supply function. Review of Public Economics. In a more general treatment of the optimal tax problem (iii) Sandmo, A. (1976): Optimal taxation – an introduction to incorporating optimum income and commodity taxes, there the literature, Journal of Public Economics 6, 37-54. is a realisation that there are limits to the redistributive powers of indirect or commodity taxes and the overall result (iv) Ramsey, F. (1927): A contribution to the theory of seems to be that commodity taxes may be set at uniform taxation, Economic Journal 37, 47-61. 2 The Subramanian Committee (2015) had discussed about three approaches to arrive at RNR – the macro, indirect tax turnover (ITT) and the direct tax turnover approaches. 36Issues and Perspectives Table IV.1: Revenue Neutral Rate Study Suggested RNR 1 Poddar and Bagchi (2007) Not more than 12 per cent 2 Rao (2008) 10-14 per cent 3 Task Force on GST: Thirteenth Finance Commission (2009) 11 per cent 4 The Report on the Revenue Neutral Rate and Structure of Rates for the Goods and Services Tax (2015) 15-15.5 per cent Note: RNR given in the table are not comparable due to differences in methodology and approach. the total revenue yield at their current levels. A The report also recommended that formula- study based on 2003-04 all-India input-output based devolution (based on State Finance matrices undertook two approaches to arrive Commission recommendations) of an amount at GST rates; i.e., GDP-based estimates and equivalent to collection of state GST (SGST) a private final consumption-based approach at 2 percentage points should be made to the (Rao, 2008). On the former basis, a 10 per local bodies such as municipal corporations cent GST rate was estimated as adequate (as GST will lead to abolition of all entry and to raise the revenues required to replace octroi taxes by state and other sub-national central value added tax (CENVAT) and governments). service tax at the central level, and sales tax, 4.6 The Subramanian Committee passenger and goods tax, electricity duty and (2015), cautioned that it is difficult to posit entertainment tax at the state level. Based on one single number as the appropriate rate the latter approach, the required GST rate with any degree of confidence. Therefore, it was estimated at about 14 per cent3. The recommended that the RNR be in a range of study concluded that improvement in the tax 15 to 15.5 per cent, with a strong preference regime and tax administration would ensure for the lower end of the range. Even so, it will the same revenues through a lower GST rate still place India at relatively higher than many (Rao, 2008). of its emerging market peers – a higher rate 4.5 The report of the Task Force on Goods implying greater regressivity. Countries that and Services Tax (2009), (Chairman: Arbind have well-developed social safety nets can Modi), which was set up by the Thirteenth better offset this regressivity. It is argued Finance Commission (FC-XIII), estimated that a higher rate in the initial stages of RNR to be 11 per cent exclusive of revenue implementation may reduce tax compliance gains from increased tax compliance and and increase dissatisfaction, besides being higher GDP. In actual practice, therefore, the inflationary. Accordingly, a lower rate will be RNR of 11 per cent is not revenue neutral more prudent in terms of wider acceptability, – it may actually increase total revenue. ensuring better tax compliance. 3 Along with this rate, 10 per cent non-rebatable excises on passenger cars and multi-utility vehicles, petroleum products and tobacco products, would help in realising the revenue target. 37State Finances : A Study of Budgets of 2016-17 4.7 A related issue is the revenue potential the Centre, states, and tax payers would be of the Centre and its capability to provide involved and the possibility of such disputes adequate compensation to the states. If arising cannot be ignored. Disagreement may revenues fall short and the fiscal position of arise at several levels – between the Centre both the Centre and states are affected, the and states; between states; and between tax Centre runs the risk of having to compensate payers and tax authorities – regarding (i) the the states which would be an additional need of filing appeals at two places under burden on Central finances. Furthermore, GST (at the state level for SGST and at the multiple rates may be a problem as low rates Centre for CGST); and (ii) where to file appeal on some goods have to be balanced through – in the state in which production occurs or higher rates on other goods to ensure overall where they are consumed (Joshi et al, 2016). revenue neutrality; this will enhance the scope 4.9 Initially, states were apprehensive of tax evasion, besides posing administrative that the GST dispute settlement authority difficulties. The GST Council has settled for (previously proposed under article 279B) a four-tier structure in the range of 5-28 per would circumscribe the fiscal powers of the cent based on revenue considerations which Centre and states. Hence, this provision has is broadly consistent with the RNR of 15-15.5 been done away with and a new provision has per cent. Although the details of commodities been made in Article 279A itself, empowering in each tax bracket is yet to be decided by the the GST Council to decide about the GST Council, it is expected that food and other modalities of dispute resolution4. The GST necessary items would be taxed at the lowest Council may decide modalities of the redressal rate with some of them being exempted fully. mechanism; for example, a retired judge could This would minimise the regressive burden of oversee the resolution panel for legal issues, the tax. while other experts could be considered for 3. Dispute Resolution Mechanism and IT non-legal issues. The GST Council would take Infrastructure decisions through a three-fourth majority – the 4.8 Tax disputes often arise due to Centre will have one-third voting rights while differences in the interpretation of the taxation the states will have the remaining two-third, law by the tax imposing authority and the tax based on a formula under which no party is payers. Hence, all efforts should be made to in a disadvantageous position. Transparency simplify tax laws to avoid ambiguity ensuring in rules and procedures, easy availability effective and timely settlement through a of information, and cooperation among the dispute resolution mechanism – a prerequisite relevant parties may help in dispute prevention for the overall efficiency of tax administration even as outreach by tax authorities and and a conductive business environment. guidance in filing returns may go a long way Under the GST, multiple parties such as in minimising cases of disputes. This would 4 Report of the Select Committee on the Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014, Parliament of India. 38Issues and Perspectives Box IV.2: Goods and Services Tax Network (GSTN) In view of the sensitivity of information at the disposal of registration approval, assessment, audit, and adjudication. GSTN, the Empowered Group recommended that the A common and shared IT infrastructure for taxpayers will Government retains strategic control over GSTN through handle registration applications, filing of returns, creation measures such as (i) control over the composition of of challans for tax payment, settlement of IGST payments the Board; (ii) mechanisms of special resolution and (like a clearing house) and generation of business shareholders agreement; (iii) induction of Government intelligence and analytics. In this regard. about 70 per cent officers on deputation; and (iv) agreements between GSTN of the existing registrants have already migrated to the and governments. The shareholding pattern would ensure GSTN system. that the Centre (individually) and states (collectively) are GSTN has selected 34 IT, IT enabled services and the largest stakeholders at 24.5 per cent each. Together, financial technology companies , to be called GST Suvidha the Government shareholding at 49 per cent would far Providers (GSPs), who would develop applications for exceed that of any single private institution. After roll out of taxpayers interacting with the GSTN. In this context, the GST, the revenue model of GSTN would consist of user the GST portal will prepare a summary of all payment charge to be paid by all stakeholders. Thus, it is envisaged confirmations received by it from banks every day and to be a self-sustaining and financially viable entity. share the same with the RBI and accounting authorities for reconciliation. No tax money will come to GSTN; it will The common GST portal developed by GSTN will function only get confirmation of payment from banks. as the front-end of the overall GST IT eco-system. The IT systems of central board of excise and customs (CBEC) References and state tax departments will function as the back-office http://www.gstn.org that would handle tax administration functions such as http://www.cbec.gov.in minimise recourse to dispute settlement 4. Administrative Control of GST procedures. 4.11 After implementation of GST, there will 4.10 The success of GST and effective be one CGST law, 31 SGST laws for each dispute prevention depends on creation of the states including two Union Territories with legislature, one UTGST for Union of a sound information technology (IT) Territories without legislature and one IGST infrastructure. In this regard, the goods law governing inter-state supplies of goods and services tax network (GSTN) – a non- and services. CGST, UTGST and IGST will government private limited company – has be administered by the Centre, while the been set up under erstwhile Section 25 of the SGST will be managed by the respective state Companies Act, 1956 primarily to establish a governments. Both Centre and states will uniform interface for the tax payer through a simultaneously levy GST across goods and common and shared IT infrastructure between services. CGST and IGST will be administered the Centre and states that enables processing by the Central Board of Excise and Customs and exchange of information amongst all (CBEC) and the SGST will be administered by stakeholders, viz., tax payers, Central and the State Commercial Tax Departments of the state governments, accounting offices, banks respective state governments. Furthermore, and the RBI (Box IV.2). In this regard, GSTN after enactment of GST, the apex indirect tax would be developing back-end IT modules for body CBEC will be re-named as the Central states who have opted for it . Board of Indirect Tax and Customs (CBIC) 39State Finances : A Study of Budgets of 2016-17 which will implement the rules, including supplementary GST laws viz. the Central exemptions and threshold, to be set by the Goods and Services Tax Bill (CGST), the GST Council. Integrated Goods and Services Tax Bill (IGST), the Goods and Services Tax (Compensation to 4.12 The dual GST is proposed in view of States) Bill and the Union Territory Goods and the federal structure in India defining taxation Services Tax Bill (UTGST). These will now be jurisdiction of the Centre and states. In order presented before the President for his consent to address the issue of dual control over following which all states will pass another assessees, the GST Council has approved legislation viz. the State Goods and Services the division of audit and assessment Tax Bill (SGST). As on May 01, 2017, 5 states responsibility between the Central and state viz, Telangana, Bihar, Rajasthan, Jharkhand governments. State authorities would control and Chhattisgarh have passed their SGST Act 90 per cent of the assessees with annual with other states expected to follow shortly. turnover of less than `1.5 crore, while the 5. Fiscal Federalism and GST Centre will control the remaining 10 per cent. Assessees with a turnover above `1.5 4.15 Fiscal federalism deals with the division crore will be administratively controlled by of governmental functions and financial the Centre and states in equal measure. It relations among various levels of government has been opined, however, that there should within a federal structure (Musgrave, 1959). be an option to divide the entire tax base As a subfield of public economics, fiscal vertically wherein the taxpayers are divided federalism is concerned with understanding between the Centre and the states in a fixed which functions and instruments are best proportion. centralised and which are best placed in the sphere of decentralised levels of government 4.13 The fitment of goods and services in the (Oates, 1999). From an operational perspective, various agreed slab rates is an important issue. it consists of the division of responsibilities in In this regard, the GST Council has decided respect of taxation and public expenditure on a four-slab structure, as mentioned earlier, between the Centre and state governments. along with a cess on luxury and `sin’ goods In a federal setup, fiscal transfers are effected such as tobacco. States have been given the through tax devolutions and grants, often powers to levy tax on economic activity within supplemented by loans from the Centre to 12 nautical miles of coastal territory. It is the states. In line with the practice followed in proposed to have a common registration and other countries with federal structures, fiscal common portal for filing of returns for Central transfers in India are guided by the principle of and state tax administrations. ‘equalisation’, which neutralises insufficiency 4.14 In order to ensure rollout of the GST in fiscal capacity (but not revenue effort) on the scheduled timeline of July 1, 2017, the across states. Therefore, the objective of fiscal GST Council is actively engaged in resolving transfers is to correct vertical and horizontal administrative and structural issues. On imbalances (Rao and Singh, 2005) – the April 06, 2017, the Parliament passed four former referring to the simultaneous imbalance 40Issues and Perspectives between means and responsibilities in two provisions for fiscal transfers and borrowings different tiers of governments because to strengthen Centre-state financial relations. states bear expenditure responsibilities 4.17 Regarding financial relations between disproportionate to their sources of revenue the Centre and states, the Seventh Schedule (Rangarajan and Srivastava, 2011); and the (Article 246) of the Indian Constitution lays latter pertaining to differences in resource down the respective fiscal powers and capabilities/uniformities between states. functional responsibilities following the principles of federal finance under three 4.16 Under the current system of transfers categories viz., the Union List, the State List in India, tax devolution plays a dual role and the Concurrent List.5 The concurrent list of correcting vertical as well as horizontal is the one in which both the Centre and states imbalances while grants-in-aid are primarily can make legislations; however, federal laws targeted towards achieving a degree of prevail in case of a conflict or tie. equalisation among states. In recognition of problems relating to vertical and horizontal 4.18 The Centre has been given exclusive imbalances, the Constitution of India has powers to levy taxes and collect revenue which made several provisions to bridge the resource are divided between the Centre and states. gap between the Centre and the states. They State governments have freedom to decide include Article 268, which facilitates levy of the amount of taxation which are levied, collected and retained by them although the duties by the Centre but equips the states to tax rates tend to differ among states. The collect and retain the same. Similarly, Articles major taxes which state governments can levy 269, 270, 275, 282 and 293 define ways and and collect revenue are Sales Tax/VAT, entry means of sharing resources between the tax/octroi duty, stamp duties and registration Centre and states. Apart from the above- fees, profession tax, land revenue, agricultural mentioned provisions, Article 280 provides income tax (see Chapter III) and the like. an institutional framework to facilitate Centre-state transfers in the form of Finance Impact of GST Commissions (FC) which determines the 4.19 The GST is drawing out a new course share of states in tax revenues of the Centre. for fiscal federalism in India focusing on FC recommendations are required to address cooperation. After its enactment, tax powers the vertical imbalance between the Centre and may overlap and the Centre and states state governments as well as the horizontal will have to agree on GST rates. The GST imbalance among states. There are other will subsume taxes levied by the Centre, constitutional and institutional arrangements states and local bodies; therefore, the fiscal for transfer of resources from the Centre to capability of local bodies may be affected after states such as through the budget and making implementation of GST. 5 The Union List contains items of national importance (eg. defence, railway etc.), the State List contains items of state and local interest (eg. public health, agriculture etc.) while the Concurrent List contains items having mutual jurisdiction of the Centre and states on areas on mutual interest (eg. education, forest etc.). 41State Finances : A Study of Budgets of 2016-17 4.20 The state of vertical imbalances would The assignment of concurrent jurisdiction to depend on the pattern and the rate of the GST the Centre and the states for the levy of the that will be put in place under the dual rate GST would, therefore, require an institutional regime. Therefore, the GST rates should be mechanism that would ensure joint decisions determined taking into account the present about the structure, design and operation. level of revenues of the two-tiered tax structure 6. Central Transfers to States so as to ensure that the fiscal imbalance does 4.23 In a federal structure, a widely debated not increase (Rangarajan and Srivastava, issue is the transfer of resources from Centre 2011). to states. Vertical and horizontal imbalances 4.21 In the context of varying rates of taxes are common features of a federal structure across states, the GST endeavours to simplify and India is no exception. Central Government the tax regime. To the extent, however, that it transfers have played a significant role in leads to disagreement between states and bridging the resource gap between states between the Centre and the states, it may expenditure commitments and their own defeat the spirit of fiscal federalism. Moreover, resources for funding such expenditure. any single state may have to go with the Although both own revenue and central collective decision even if it is in disagreement transfers to states have increased in the past with the views of the Council. few years, the increase has been significant in 4.22 It has been argued on the one hand the case of the latter (Table IV.2).6 that GST would lead to loss of fiscal autonomy 4.24 States have been seeking an increase for states as it would curb their ability to alter in the share of central taxes citing a number tax rates. States would forfeit their right to levy of reasons viz., (i) reduction in the size of the new taxes, or change the existing tax rate divisible pool due to increase in the scope of or give exemptions to any class of goods or cesses and surcharges; (ii) declining shares services. On the other hand, with well-defined areas for the application of Central GST (CGST), State GST (SGST) and integrated Table IV.2 : Share of Revenue of State Governments GST (IGST) to avoid conflict and given the (per cent to GDP) proposed dual-tier structure, the GST is Own Revenue Central Transfers Total expected to promote cooperative federalism 1 2 3 (4 =2+3) while reducing competitive federalism. Both 2010-11 7.1 4.9 12.0 Parliament and state assemblies have power to 2011-12 7.5 5.1 12.6 make laws on taxation of goods and services, 2012-13 7.8 4.8 12.6 while the GST Council will settle inter-state 2013-14 7.5 4.7 12.2 2014-15 7.4 5.4 12.8 or Centre-state disputes by consensus. 2015-16 (RE) 7.7 6.6 14.3 Furthermore, states are free to levy VAT on 2016-17 (BE) 8.0 7.0 15.0 sale of petroleum and crude products until Note: 1. Own revenue includes own tax revenue and own non-tax revenue. a decision is taken by the GST Council. 2. Central transfers includes share in central taxes and grants. 6 Central Government transfers to states comprise of tax devolution and grants. 42Issues and Perspectives of state plan outlays; and (iii) increasing the states’ share in tax devolution of the divisible expenditure needs of states in areas such as pool, as stated earlier, thereby increasing the infrastructure development, social and human flow of unconditional transfers to states; and development, environmental protection (ii) modifying the Centre-state funding pattern and pay revisions.7 The FC-XIV attempted of some of the centrally sponsored schemes to address these issues and made major (CSS), in view of the larger tax devolution recommendations in the area of Centre-state to the states. The CSS have been recently transfers. In order to improve the vertical grouped into three categories viz., (i) schemes distribution, the Commission recommended a which will be fully supported by the Centre, compositional shift in transfers from grants to (ii) schemes which will run with changed tax devolution to meet the twin objectives of sharing pattern, and (iii) schemes which will increasing the flow of unconditional transfers be delinked. These changes have resulted in to the states and yet leave appropriate fiscal a major shift in Centre-state financing pattern. space for the Union. While the share of tax Recent Trends in Central Transfer to States devolution has increased from 32 per cent to 4.27 Central transfers, which have been 42 per cent of the divisible pool, sector-specific declining since 2011-12, increased sharply Finance Commission grants are dispensed in 2014-15. This change, both in magnitude with. and direction, needs to be seen from the 4.25 The FC-XIV has also dealt with inter- perspective of two policy changes which state devolution to mitigate the impact of affected the transfer of resources to states. the differences in fiscal capacity and cost First, transfer of funds under CSS prior to disability among states through horizontal 2014-15 was effected through the dual mode distribution. It has removed the distinction of a) state budgets; and b) direct transfer between non-special category and special to district rural development agencies and category states and assigned weights to independent societies. In this regard, state different indicators, viz., population (17.5 per governments had expressed their concern that cent); income distance (50.0 per cent); area direct transfers to the implementing agencies (15.0 per cent); the newly introduced criteria circumvented state budgets, thereby diluting of demographic change (10 per cent); and the responsibilities of the states in ensuring forest cover (7.5 per cent). It recommended proper utilisation of funds. To address this post-devolution revenue deficit grants for issue, the entire financial assistance to states where devolution alone could not cover the states for CSS is routed through the the assessed gap. consolidated funds of the states since 2014- 4.26 The Union Budget 2015-16 15 under the category ‘central assistance to has implemented some of the major state/union territory (UT) plans’ (RBI, 2015). recommendations of FC-XIV, viz, (i) increasing As a result, the consolidated funds of states 7 The ratio of net additional expenditure on account of pay revision between the Centre and states is 1:1.49 indicating higher net additional liability on account of pay revision for states (FC XIII). 43State Finances : A Study of Budgets of 2016-17 has recorded a significant increase in central through special levies has increased sharply transfers. Second, the increase in states’ in the recent period. The share of special share in the divisible pool of taxes to 42 per levies in the Central Government’s gross tax cent from 2015-16 onwards has changed the revenue (GTR) has increased rapidly from 8.8 composition of central transfers in favour of per cent in 2012-13 to 15.2 per cent in 2016-17, statutory transfers, as against discretionary mainly reflecting the impact of the imposition transfers made earlier. It has also led to greater of two new cesses, viz., Swachh Bharat cess predictability and certainty in the quantum and Krishi Kalyan cess in the Union Budget of of funds being transferred to the states. The 2015-16 and 2016-17, respectively. transition to GST may further change the 4.29 At present, the Central Government landscape of central transfers to states. In this imposes more than 20 cesses but it mobilises regard, the proposed compensation clause the maximum revenue through additional duty for revenue losses on account of introduction on excise on motor spirit and high speed diesel of GST may add an element of certainty to – popularly known as the road cess – which state governments’ revenue. is used for development and maintenance of 7. Implications of Special Levies national highways/other roads and railway 4.28 Over the years, there has been a crossings. In addition, there are a number proliferation of special levies – generally of other cesses imposed on excise duty on used to finance specific programmes for a crude oil, bidi, sugar, automobiles, coal, finite time period – viz., cess, surcharge and salt, rubber, mica, iron ore, lime stone and other additional/special duties that the Central dolomite, research and development and the Government has resorted to within the ambit like. Overall, the share of cess in the Central of additional revenue mobilisation (ARM) Government’s gross tax revenue (GTR) has measures. Consequently the amount of tax increased from 6.7 per cent in 2013-14 to 10.8 revenue raised by the Central Government per cent in 2016-17 (Table IV.3). Table IV.3: Cess Imposed by the Central Government Item 2015-16 2016-17 2017-18 2015-16 2016-17 2017-18 2015-16 2016-17 2017-18 (RE) (BE) (RE) (BE) (RE) (BE) ` Billion % Share in Total Cess % of GTR 1 2 3 4 5 6 7 8 9 10 Road Cess 695 808 813 52.4 44.0 42.6 4.8 4.7 4.3 Education Cess 280 296 317 21.1 16.1 16.6 1.9 1.7 1.7 Clean Environment Cess 127 285 297 9.6 15.5 15.6 0.9 1.7 1.6 Cess on Crude Oil 143 138 140 10.8 7.5 7.3 1.0 0.8 0.7 Swachh Bharat Cess 39 125 133 3.0 6.8 7.0 0.3 0.7 0.7 Krishi Kalyan Cess 0 90 108 0.0 4.9 5.7 0.0 0.5 0.6 Others 42 96 99 3.2 5.2 5.2 0.3 0.6 0.5 Total Cess 1327 1838 1906 100.0 100.0 100.0 9.1 10.8 10.0 Source: Union Budget, 2017-18. 44Issues and Perspectives Table IV.4: Surcharge Imposed by Central Government Item 2015-16 2016-17 2017-18 2015-16 2016-17 2017-18 2015-16 2016-17 2017-18 (RE) (BE) (RE) (BE) (RE) (BE) ` Billion % Share in Total Surcharge % of GTR 1 2 3 4 5 6 7 8 9 10 Corporation tax 178 436 476 45.5 57.8 58.3 1.2 2.6 2.5 Income Tax 16 77 93 4.0 10.1 11.5 0.1 0.4 0.5 Motor Spirit 182 210 213 46.5 27.8 26.1 1.2 1.2 1.1 Pan Masala & Tobacco Products 16 32 34 4.0 4.2 4.2 0.1 0.2 0.2 Total Surcharge 391 754 816 100.0 100.0 100.0 2.7 4.4 4.3 Source: Union Budget, 2017-18. 4.30 Besides cess, the Centre has imposed state governments as special levies are not a surcharge of 10 per cent on tax payable part of the divisible pool of taxes. Thus, the for individual assessees in the ` 50 lakh-1 total divisible tax pool for states (as proportion crore income bracket in the Union Budget to total tax revenue) has actually shrunk. 2017-18 while continuing with the existing Consequently, despite a sharp jump in the share of states in the divisible pool of resources surcharge of 15 per cent on assessees with from 32 per cent to 42 per cent from 2015-16 income higher than ` 1 crore, and a surcharge following the FC-XIV recommendations, the ranging between 2 per cent and 12 per cent on states’ share in the Centre’s GTR has de facto companies with total income of more than ` 1 increased from 27.1 per cent in 2014-15 to crore. The share of surcharge in the Central 34.8 per cent in 2015-16 (Table IV.5). Government’s GTR has increased from 2.5 per cent in 2013-14 to 4.4 per cent in 2016-17 4.32 In effect, such levies bring back the issue (Table IV.4). of vertical fiscal imbalance. While the Centre continues to get the larger share of revenues, Implications for States the states make the bulk of disbursements, 4.31 Despite increasing use of special which is essentially contrary to the spirit of levies, the benefits do not percolate down to cooperative federalism. Although the Centre Table IV.5: Special Levies by the Central Government (` Billion) Item 2012-13 2013-14 2014-15 2015-16 2016-17 (RE) 2017-18 (BE) 1 2 3 4 5 6 7 1. Cess 722 763 839 1327 1838 1906 2. Surcharge 195 280 319 391 754 816 3. Total Cess & Surcharge (1 + 2) 917 1043 1158 1717 2592 2722 4. Gross tax Revenue (GTR) of Centre 10362 11387 12449 14556 17032 19116 5. Share of Cess & Surcharge in GTR (%) 8.8 9.2 9.3 11.8 15.2 14.2 6. Devolution to States 2915 3182 3378 5062 6080 6746 7. States' Share (%) in GTR 28.1 27.9 27.1 34.8 35.7 35.3 Source: Union Budget, several issues. 45State Finances : A Study of Budgets of 2016-17 has been claiming that the enhanced share will be reviewed on a yearly basis and any of states in tax revenues will allow them surplus in the Fund will be distributed among greater fiscal space even at the cost of lower the states. The GST Council will review the revenue to support its own programmes and taxation structure once the cess is withdrawn. schemes, this has been sought to be offset 4.34 Since most of the cesses will be by increasing the reliance on cesses and subsumed into the GST, it will increase the surcharges. It has simultaneously reduced size of the divisible pool of resources to the the fiscal space for states by curtailing the advantage of the states. Introduction of a total central assistance for state plans. Over new cess on luxury and demerit goods may the years, states have naturally been arguing be contrary to the spirit of the GST but the against cesses, suggesting that either they be proceeds would be used to compensate the completely eliminated or, if continued beyond states; thus, the impact of GST would be a specified period, should form a part of the beneficial overall. Nonetheless, from the point divisible pool. of view of implementation, it could be argued that GST is imposed on consumption while Implications for GST cess, which is typically applied at the stage of 4.33 The GST Council has finalised a four- manufacturing, may be difficult to administer tier GST structure. While the GST Council has and could also lead to cascading effects. decided that all the existing cesses would be 8. Concluding Observations subsumed under the GST except the clean 4.35 The implementation of GST would energy cess levied on coal, it proposes to levy be the single most important tax reform a cess on ultra-luxury goods (viz., high end undertaken since the onset of economic cars) and demerit goods (viz., tobacco, pan reforms with far reaching fiscal consequences masala, aerated drinks). Accordingly, luxury for the federal structure of the Indian and de-merit goods will attract tax at 28 per government. In this regard, the key issue is cent as well as a cess. The GST Council has the determination of the revenue neutral rate capped the proposed cess on aerated drinks which would ensure that the Centre and states and luxury automobiles at 15 per cent, pan would not incur any loss of revenue post-GST masala at 135 per cent and cigarettes at 290 implementation. While states are expected to per cent. The cess would be used to create forego fiscal autonomy in the levying of new a Compensation Fund to help the states that taxes, changing the existing tax rate or giving sustain any loss of revenue due to introduction tax exemptions with the implementation of the of the GST. In particular, states will be given GST, it is expected to promote cooperative full compensation for any shortfall in revenue federalism and reduce competitive federalism. on the basis of a formula that entails a secular 4.36 Nevertheless, the amount of tax revenue revenue growth of 14 per cent for tax revenue raised by the Central Government in the recent of states (with 2015-16 as the base year) over period through special levies, the benefits of the five years of compensation period. The which are not shared with state governments, cess will have a sunset clause of 5 years. It brings to the fore the issue of vertical fiscal 46Issues and Perspectives imbalance. In the way ahead, thorny issues on to states would provide the flexibility to implementation are sought to be addressed priorities their expenditure in sync with their through a robust dispute resolution mechanism development objectives. In this regard, the while GSTN would provide the necessary shift towards statutory transfers have led to IT infrastructure to all stakeholders. Finally, an increase in untied funds at the disposal of the administrative arrangements of GST states. Prudent choices of policies in public rollout have to be seamlessly coordinated finances will help the states in realising their among all stakeholders. From a medium-term developmental objectives and would also perspective, greater devolution of resources keep them solvent over the medium term. 47State Finances : A Study of Budgets of 2016-17 V Way Forward 5.1 The fiscal position of state governments onwards. This did lead to greater predictability in India improved significantly since 2004- and certainty in the quantum of funds being 05 after the implementation of fiscal rules transferred to the states; additionally, there through the enactment of Fiscal Responsibility has been an overall increase in untied funds. and Budget Management (FRBM) Acts / As a result, the share of states in central Fiscal Responsibility Legislations (FRLs) taxes increased by 1.1 percentage points of and introduction of debt and interest relief GDP in 2015-16 (RE) over the previous year. measures by the Central Government. These The increasing use of special levies (viz., initiatives were also supported by a favourable cess, surcharge and other additional/special duties) by the Central Government, however, macroeconomic environment following the resulted in a reduction in the divisible pool high growth phase and a reversal of the of taxes as these levies are not shared with interest rate cycle in the mid-2000s. state governments, although they did boost 5.2 In the recent period, particularly the Central Government’s tax revenue. As during the last couple of years, signs of a result, despite increase in the share of fiscal stress have re-emerged on the back states in the divisible pool of resources from of poor performance of state public sector 2015-16 by 10 per cent following the FC-XIV’s enterprises (SPSEs). The recent initiative recommendation, the states’ share in Centre’s by several state governments of assuming gross tax revenue has de facto increased additional debt liabilities as part of financial by only 7.7 per cent – from 27.1 per cent in and operational restructuring of state power 2014-15 to 34.8 per cent in 2015-16. It is distribution companies (through issuance of expected that most of the cesses will be UDAY bonds) has led to deterioration in fiscal subsumed in the GST, which will increase the health of states. This has been reflected in size of the divisible pool of resources to the the worsening of key fiscal indicators. It is advantage of the states. expected that states will take necessary 5.4 While conventional debt sustainability steps to renew their efforts towards fiscal analysis reveals that state governments’ debt consolidation and reduce their liabilities. is sustainable in the long run, several related 5.3 The Central Government accepted the developments which have a bearing on the recommendations of the Fourteenth Finance debt/fiscal sustainability of states over the Commission (FC-XIV) to increase the states’ medium term need to be taken into account for share in the divisible pool of taxes to 42 a balanced assessment. First, the guarantee per cent (earlier 32 per cent) from 2015-16 commitments of state governments in respect 48Way Forward of SPSEs have recently emerged as a major incentivises borrowers from repayment, thus source of potential risk to debt sustainability. engendering moral hazard with expectations Unbridled growth in these guarantees of future bailouts. Furthermore, if overall constitutes a major fiscal risk given the SPSEs government borrowings increase, as is likely large outstanding debt and losses (particularly due to issuance of debt relief bonds by state those in the power sector) (IMF, 2016; Kaur governments, yields on state development loans (SDL) may firm up posing a higher et al., 2014). Second, the interest liabilities interest burden in the future. Concomitantly, it of states that have participated in financial can also crowd out private borrowers, given restructuring of DISCOMs (through UDAY) the finite pool of investible resources in the would increase, going forward. Moreover, economy. additional provisions are required to be made by the state governments for extending financial 5.6 The consolidated GFD-GSDP ratio of support to these utilities in case they continue 25 states is budgeted at 2.6 per cent for 2017- to incur losses in future. Third, the committed 18, lower than the Central Government’s liabilities of states may increase in case they budgeted gross fiscal deficit to GDP ratio at 3.2 per cent. Even as the Central Government decide to implement the recommendations makes significant efforts toward fiscal of their own pay commissions in 2017-18. consolidation, the accumulation of liabilities Since their own tax revenue is inadequate to could result in higher debt burden of the states finance the additional burden, states may take unless immediate steps are taken to contain recourse to market borrowing for additional them. A rising general government debt-GDP funds, with implications for debt sustainability. ratio is also detrimental from a sovereign Fourth, many states (particularly the fiscally rating perspective. The recently released prudent ones), which were earlier refraining FRBM Review Committee Report, 2017 from seeking additional funds through market (Chairman: N. K. Singh) has recommended borrowing, may now borrow as per the criteria of that a sustainable debt path must be the additional borrowing indicated by the FC-XIV. principle macro-economic anchor of fiscal 5.5 Yet another dimension is the ad hoc policy, consisting of 40 per cent of debt-GDP nature of various types of loan waivers ratio for the Central Government and 20 per announced from time to time by state cent for state governments by 2022-23. The governments. Such initiatives could add to states will have to considerably tighten their their fiscal burden and affect their finances finances to reach this benchmark, given that over the medium term. While these loan their outstanding liabilities to GDP ratio stood waivers could alleviate the immediate debt at 23.9 per cent at end-March 2017. burden of financially distressed farmers, it 5.7 In this context, introduction of is essentially a transfer from tax payers to the GST is expected to have significant borrowers with an adverse bearing on the macroeconomic implications in terms of fiscal viability of states. Moreover, it impacts growth, inflation, export competitiveness credit discipline, vitiates credit culture and dis- and the fiscal balance in the years ahead. 49State Finances : A Study of Budgets of 2016-17 The successful implementation of GST will in the shareable pool of resources, resulting result in additional revenue through simpler in larger central transfer to the states which, and easier tax administration, supported by in turn, will enable them to undertake much robust and user-friendly IT systems. The GST needed developmental expenditure. Such an is expected to reduce administrative costs for outcome would ensure debt sustainability collection of tax revenue and improve revenue for states in the long term. In fact, the GST efficiency. Moreover, uniformity in tax rates and is likely to set a new course for cooperative procedures across the country will economise federalism in India by strengthening Centre- on compliance cost. It will also lead to increase state partnership. 50Goods and Services Tax: A Game Changer Annex-I: GST Council Meeting and Major Decisions – Timeline Date Event Major Decisions September 15, 2016 Constitution of the • The President of India constituted the “GST Council” GST Council vide F. No. 31011/09/2015-SO (ST) dated 15th September, 2016. • GST Council can hold meetings and take decisions on various major issues such as Model law, rate of taxes, exemptions etc. September 16, 2016 Enactment of • All sections of Constitution (One Hundred and First GST Amendment Amendment) Act, 2016 came into force vide Ministry Act. of Finance’ Notification No. S.O. 2986(E) dated September 16, 2016. September 22, 2016 First Meeting of • Threshold exemption limit decided at ` 10 Lakhs for GST Council North-Eastern States and ` 20 Lakhs for the rest of India. • States will have sole jurisdiction over assessees having a turnover of ` 1.5 crore or less. The existing service tax assessees will continue to be under jurisdiction of Centre. • The Centre will pay quarterly or bi-monthly compensation to States, in case of any revenue loss. • Decided 2015-16 as the base year for calculating the compensation. September 30, 2016 Second Meeting • The GST Council finalised five subordinate legislations relating to payment, returns, refunds, invoice and registration. • Consensus on area-based exemption in accordance with those granted under the current excise regime. • Taxes will have to be collected and it can be reimbursed from the annual budgets to the exempted categories. • To compensate States for 5 years for loss of revenue due to implementation of GST, the base year for the revenue of the State would be 2015-16 and a fixed growth rate of 14 per cent will be applied to it 51State Finances : A Study of Budgets of 2016-17 Annex-I: GST Council Meeting and Major Decisions – Timeline (Contd.) Date Event Major Decisions October 19, 2016 Third Meeting • Proposed a four-tier rate structure comprising a lower rate of 6 per cent, two standard rates of 12 per cent and 18 per cent and a higher rate of 26 per cent with an additional cess for luxury and demerit goods. • Cess was proposed to be used for payment of compensation to the States. However, consensus could not be reached. November 3, 2016 Fourth Meeting • Decided a four-tier GST rate structure of 5 per cent, 12 per cent, 18 per cent and 28 per cent. • Essential items including food will be taxed at zero rate. • The lowest rate of 5 per cent would be for common use items. • 12 per cent and 18 per cent would be the standard rates. • The highest rate would apply to luxury and de-merit goods, which will also attract an additional cess. • The collection from this cess as well as clean energy cess will be used for compensating states for any loss of revenue during the first five years of implementation of GST. December 2-3, 2016 Fifth Meeting • Consensus could not be reached on the issue of sharing of administrative powers between the centre and the states. December 11, 2016 Sixth Meeting • The Council discussed on the Model CGST and SGST legislation (Model GST Law) which was released in the public domain on November 26, 2016. • Could not reach consensus on issue of dual control of assesses. December 22-23, 2016 Seventh Meeting • Draft CGST and SGST Law were cleared along with compensation law. • No consensus was reached on issue of dual control. 52Goods and Services Tax: A Game Changer Annex-I: GST Council Meeting and Major Decisions – Timeline (Contd.) Date Event Major Decisions January 3- 4, 2017 Eighth Meeting • Issue of dual control remained unresolved. • States raised a new issue of split in tax revenue in ratio of 60:40 between states and Centre instead of equally dividing GST between Centre and states. • States demanded taxation rights for sales made in the high seas within 12 nautical miles of its coastline. • States requested to increase the number of items on which this new Cess is to be levied. January 16, 2017 Ninth Meeting • A broad consensus was reached for GST to be rolled out from 1st July 2017 instead of 1st April 2017. • The issue of dual control was broadly resolved. States will have powers to assess and administer 90 per cent of the tax payers under Rs. 1.5 crores annual turnover while the remaining 10 per cent would be controlled by the Centre. • Tax payers with turnover more than Rs 1.5 crores will be controlled and administered in 50:50 ratio both by the states and Centre. • States can levy GST within 12 nautical miles of its coastline in the high seas. • Any IGST disputes among states will be resolved by the Centre. February 18, 2017 Tenth Meeting • Formally approved Compensation law. • Some of the issues in three crucial draft CGST/SGT/ IGST laws were discussed. March 4, 2017 Eleventh Meeting • Council cleared the two key draft laws of Central GST (CGST) and Integrated GST (IGST). • Hotels with annual turnover of less than ` 50 lakh will pay the lowest tax rate of 5 per cent under the GST regime. 53State Finances : A Study of Budgets of 2016-17 Annex-I: GST Council Meeting and Major Decisions – Timeline (Concld.) Date Event Major Decisions March 16, 2017 Twelfth Meeting • Cleared the remaining two supplementary legislations UTGST (Union Territory GST Law) and the SGST (State GST Law) needed for implementation of the goods and service tax (GST) regime. • Approved the bound rate of 15 per cent as peak rate for the proposed cess to be levied on certain demerit goods. March 31, 2017 Thirteenth • Approved the Rules relating to Input Tax Credit, Meeting Valuation, Composition and Transition. • Gave final approval for changes in rules for filing tax returns in the new regime, registration of entities, payment of GST, invoicing and refunds to make them compatible with GST laws. Source: i. http://www.gstindiaonline.com/ ii. https://gstindiaguide.com/gst-council-finalise-draft-rules-today/ iii. http://www.cbec.gov.in/htdocs-cbec/gst/index 54Goods and Services Tax: A Game Changer Annex-II: Stochastic Frontier Analysis – Methodology Following the standard stochastic frontier Table 1: Stochastic Frontier and Technical model for cross section analysis (Aigner et al., Inefficiency – Estimates 1977) later extended to panel data (Battese and SFA SFA Model 1 Model 2 Coelli, 1995), let Log Log ………………. (1) OTR- TaxCom- GSDP GSDP where denotes own tax revenue (OTR)/ Stochastic Frontier taxes on commodities and services (TaxCom), Log Per capita GSDP 0.299* 0.281* (0.032) (0.021) denotes vector of inputs (viz., Log Per capita Square of Log Per capita GSDP -0.0148* -0.0143* (0.031) (0.015) GSDP, Square of Log Per capita GSDP and Log share of Agriculture in GSDP -0.0579** -0.0564** Log share of Agriculture in GSDP) affecting (0.006) (0.004) Constant 0.644 0.67 tax revenue for the i th state in the t th period (0.365) (0.294) and is a vector of unknown parameters. Error Inefficiency Equation Ratio of transfers in revenue receipts 0.0222*** 0.0228*** component is decomposed into two parts and (0.000) (0.000) ; is statistical noise term with symmetric Aggregate Expenditure to GSDP -0.0557*** -0.0619*** (0.000) (0.000) distribution while is a non-negative error Debt-GSDP ratio 0.00279* 0.00472*** (0.024) (0.000) component representing the time varying VAT Dummy -0.126*** -0.105** technical inefficiency. The inefficiency effects are (0.000) (0.002) Constant 0.189** 0.256*** expressed as an explicit function of state-specific (0.001) (0.000) variables and a random error to identify the Usigma Constant -6.868*** -6.135*** (0.000) (0.000) reasons for differences in predicted efficiencies Vsigma Constant -4.320*** -4.357*** (0.000) (0.000) between states as given below Observations 363 401 ………………. (2) Log-Likelihood 262.7 288.7 p-values in parentheses where is a random variable defined * p < 0.05, ** p < 0.01, *** p < 0.001 by truncation of normal distribution with zero Table 2: Sigma Convergence Test mean and variance and denotes vector SD Model 1 SD Model 2 of variables predicting inefficiency (viz., Ratio Year 0.792* 1.155*** (0.035) (0.000) of transfers in revenue receipts, Aggregate Year sq. -0.000198* -0.000289*** Expenditure to GSDP, Debt-GSDP ratio and (0.035) (0.000) VAT Dummy). The estimates of efficiency can Constant -790.6* -1153.7*** (0.035) (0.000) be derived once the point estimates of are Observations 23 25 obtained by the following expression; Log-Likelihood 63.45 70.19 p-values in parentheses …………. (3) * p < 0.05, ** p < 0.01, *** p < 0.001 55State Finances : A Study of Budgets of 2016-17 References Aaron, H. 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(1976), “Optimal Taxation – an http://www.gstindia.com/a-hand-book-for-gst-in- introduction to the literature”, Journal of Public india-e-book-3rd-edition-version-june-2016 Economics , Volume 6, p. 37-54. http://www.gstindiaonline.com/ Koulayev, S. (2009), “History of Russian VAT”, https://gstindiaguide.com/gst-council-finalise- Initiative for Policy Dialogue, Working Paper draft-rules-today/ Series, October. https://home.kpmg.com/in/en/home/services/tax/ Sherman, D.M. (2009), “Policy Forum: Tax- indirect-tax/goods-and-services-tax/faq-idt.html Included Pricing for HST—Are We There Yet?”, Canadian tax journal / revue fiscale canadienne, http://www.icra.in/Files/ticker/ICRA%20 Volume 57 (4), p. 839-856. Goods%20and%20Services%20Tax.pdf 59State Finances : A Study of Budgets of 2016-17 Explanatory Note on Data Sources and Methodology Data Sources rate. Data on Gross Domestic Product (GDP) are at current market prices. GDP/GSDP data This Report is based on the receipts and prior to 2011-12 correspond to base 2004-05 expenditure data presented in the budget and data from 2011-12 onwards correspond to documents of 29 state governments and two 2011-12 base, as published by CSO. In case of union territories (UTs). For accounts data, this West Bengal, 2004-05 base GSDP is used as has also been supplemented with the data taken data for 2011-12 base is not available. GDP data from Finance Accounts of the state published for the year 2016-17 (BE) is taken from the Union by CAG, wherever required. Data in respect of Budget 2016-17. two UTs with legislature, viz., National Capital Methodology Territory of Delhi (NCT Delhi) and Puducherry are provided separately as memo item in all The analysis of the expenditure data is Statements. The analysis conforms to the data disaggregated into development and non- presented in state budgets and the accounting development expenditure. All expenditures classification thereof. The detailed Appendices relating to revenue account, capital outlay are based on the classification of receipts and and loans and advances are categorised into expenditure of individual states/UTs into revenue social services, economic services and general and capital accounts. Revenue expenditure and services. While social and economic services capital expenditure are further bifurcated into constitute development expenditure, expenditure ‘Plan’ and ‘Non-Plan’. Some supplementary on general services is treated as non-development information regarding outstanding guarantees expenditure. Thus, development expenditure (contingent liabilities), expenditure on ‘wages and includes the development components of salaries’ and ‘operations and maintenance’ are revenue expenditure, capital outlay and loans obtained from state governments. Data on the and advances by state governments. Social sector expenditure includes expenditure on outstanding statewise loans under the National social services, rural development, and food Small Savings Fund have been obtained from storage and warehousing (given under revenue the Ministry of Finance, Government of India. expenditure, capital outlay and loans and The outstanding state-wise central loans have advances by state governments). been sourced from the Union Finance Accounts. Besides, several items of data including availment The ‘All States’ total and national averages of ways and means advances (WMA)/overdraft pertain to 29 state governments, excluding NCT (OD), market borrowings, investment of state Delhi and Puducherry. governments in central government treasury The term ‘Aggregate Expenditure’ used in bills and the data on the state development loans Chapter II is defined as summation of revenue (SDLs) have been taken from the Reserve Bank expenditure, capital outlay and loans and records. The statewise Gross State Domestic advances. The term ‘Aggregate Disbursement’ Product (GSDP) are at factor cost (current used in Appendix Tables and Statements is prices) and have been sourced from the Central summation of aggregate expenditure and debt Statistics Office (CSO). This is supplemented repayments. The capital receipts provided in by information received from the respective Appendix Tables (consolidated) and Statements state governments and GSDP estimates used (state-wise) and used in the analysis include in the budget documents of the respective state public account items on a net basis while governments. Wherever both the CSO data as these are excluded from the respective capital well as information from state governments were expenditure. Percentage variation worked out in not available, the data was estimated based on Appendix Tables and Statements may differ due the previous three years’ annual average growth to rounding-off of figures. 60Explanatory Note on Data Sources and Methodology The data provided in Appendix III (capital Accounts (Controller General of Accounts) and receipts) and Appendix IV (capital expenditure) the budget documents of state governments. The are on a gross basis for all items, including public present Report follows the same methodology account items. Additionally, total capital receipts for compilation of outstanding liabilities as given taking public account items on a net basis are in 2007-08 Report and uses the same data also given in Appendix III to have comparable sources. data with those of the previous years. Total capital The outstanding liabilities of the state expenditure given in Appendix IV is exclusive of governments as at end-March 2015 have been public account items. directly taken from Comptroller and Auditor The ‘overall deficit/surplus’ in the appendices General (CAG) of India’s ‘Combined Finance is equal to the sum of cash deficit/ surplus and Revenue Accounts of the Union and State (difference between the closing balance and Governments in India’ (except for column nos. 2 opening balance), increase/decrease in cash to 5 and 15 in Statement 18). The outstanding balance investment account and the increase/ liabilities position for end-March 2016 and end- decrease in WMA/ODs extended by the Reserve March 2017 have been derived by adding annual Bank. flows [2015-16 (RE) and 2016-17 (BE)], to the Methodology for Debt Statistics outstanding amounts for end-March 2015 and end-March 2016, respectively, in conformity The Reserve Bank in its Report of 2005- with recommended methodology of ‘Report 06 budgets had compiled a data series on of the Working Group on Compilation of State outstanding liabilities of state governments since Government Liabilities’, 2005. Based on the 1990-91. In the 2006-07 Report, a revised series of statewise market loans (Statement 22), the outstanding liabilities was published by including data on reserve funds, deposits and advances maturity profile of outstanding state government and contingency funds of state governments. In securities is provided in Statements 23 and the 2007-08 Report, a revised data series on 24. These Statements also incorporate the outstanding liabilities of state governments was appropriation of liabilities of the four bifurcated published from 2003-04 onwards based on the states (Bihar, Madhya Pradesh, Uttar Pradesh Combined Finance and Revenue Accounts of and Andhra Pradesh) to their respective newly Union and state governments, Reserve Bank formed states (Jharkhand, Chhattisgarh, records, data received from the Ministry of Uttarakhand and Telangana) on the basis of Finance (Government of India), Union Finance Government of India notifications. Note : The ‘State Finances: A Study of Budgets’ published since 2001-02 are available on the Reserve Bank’s website. The Reserve Bank of India also released ‘Compendium CD of Articles on State Finances from 1950- 51 to 2010-11’ in July 2011. This Compendium CD provides access to all the articles published since 1950-51 to 2010-11 at one place. 61Appendix TablesAppendix Tables Appendix Table 1: Major Deficit Indicators of State Governments (` billion) Year Gross Fiscal Revenue Primary Primary Revenue Net RBI Credit Deficit Deficit Deficit Deficit to States 1 2 3 4 5 6 2000-01 879.2 553.2 369.4 43.3 -10.9 (4.0) (2.5) (1.7) (0.2) (-0.1) 2001-02 942.6 604.0 326.7 -12.0 34.5 (4.0) (2.6) (1.4) (-0.1) (0.1) 2002-03 997.3 571.8 307.0 -118.5 -31.0 (3.9) (2.3) (1.2) (-0.5) (-0.1) 2003-04 1,206.3 634.1 402.4 -169.9 2.9 (4.2) (2.2) (1.4) (-0.6) (0.0) 2004-05 1,077.7 391.6 213.5 -472.6 -27.1 (3.3) (1.2) (0.7) (-1.5) (-0.1) 2005-06 900.8 70.1 60.6 -770.1 -38.4 (2.4) (0.2) (0.2) (-2.1) (-0.1) 2006-07 775.1 -248.6 -156.7 -1,180.4 -11.5 (1.8) (-0.6) (-0.4) (-2.7) (0.0) 2007-08 754.5 -429.4 -243.8 -1,427.7 11.4 (1.5) (-0.9) (-0.5) (-2.9) (0.0) 2008-09 1,345.9 -126.7 316.3 -1,156.3 -16.1 (2.4) (-0.2) (0.6) (-2.1) (0.0) 2009-10 1,888.2 310.2 760.1 -817.9 1.9 (2.9) (0.5) (1.2) (-1.3) (0.0) 2010-11 1,614.6 -30.5 366.4 -1,278.7 25.2 (2.1) (–) (0.5) (-1.6) (0.0) 2011-12 1,683.5 -239.6 315.4 -1,607.8 -12.0 (1.9) (-0.3) (0.4) (-1.8) (0.0) 2012-13 1,954.7 -203.2 450.0 -1,707.9 -12.5 (2.0) (-0.2) (0.5) (-1.7) (0.0) 2013-14 2,478.5 105.6 789.5 -1,583.3 9.9 (2.2) (0.1) (0.7) (-1.4) (0.0) 2014-15 3,271.9 457.0 1,367.8 -1,447.1 24.2 (2.6) (0.4) (1.1) (-1.2) (0.0) 2015-16 (BE) 3,333.3 -537.2 1,141.8 -2,728.7 – (2.4) (-0.4) (0.8) (-1.9) (0.0) 2015-16 (RE) 4,933.6 311.1 2,765.6 -1,857.0 -30.5 (3.6) (0.2) (2.0) (-1.4) (0.0) 2016-17 (BE) 4,495.2 -208.5 1,952.8 -2,751.0 7.9 (3.0) (-0.1) (1.3) (-1.8) (0.0) RE: Revised Estimates. BE: Budget Estimates. ‘–’ : Not Available. Note : 1. Negative (–) sign indicates surplus in deficit indicators. 2. Revenue deficit is the difference between revenue expenditure and revenue receipts. 3. Gross fiscal deficit is aggregate expenditure (aggregate disbursement net of debt repayments) minus revenue receipts, non-debt capital receipts. 4. Primary deficit is gross fiscal deficit minus in interest payments. 5. Primary revenue deficit is revenue deficit minus in interest payments. 6. Figures in parentheses are as percentage to GDP. 7. The net RBI credit to State Governments refers to variations in WMA/OD given to them by the RBI net of their incremental deposits with the RBI. Source : Budget documents of the state governments, CAG for 2014-15 in respect of Andhra Pradesh, Arunachal Pradesh, Jammu & Kashmir and Uttarakhand; and Reserve Bank Records. 65State Finances : A Study of Budgets of 2016-17 66 ).dtnoC( ertneC eht morf secruoseR fo refsnarT dna noituloveD :2 elbaT xidneppA )noillib `( 90-8002 80-7002 70-6002 60-5002 50-4002 40-3002 30-2002 20-1002 10-0002 metI 01 9 8 7 6 5 4 3 2 1 5.0161 0.4151 9.2021 2.049 5.587 8.076 6.665 2.225 3.705 sexaT lartneC ni erahS 'setatS .I 2.9921 2.6801 5.449 5.767 2.365 3.805 7.154 0.624 9.273 )5 ot 1( ertneC eht morf stnarG .II 8.436 5.594 1.204 5.782 6.792 5.452 7.691 2.391 9.061 semehcS nalP etatS .1 6.62 7.22 0.12 2.22 2.31 5.31 2.71 7.21 3.11 semehcS nalP lartneC .2 9.852 7.812 3.471 1.331 9.301 4.89 5.68 4.38 3.17 semehcS derosnopS yllartneC .3 2.5 2.6 1.3 4.3 9.2 9.2 2.2 1.2 3.1 semehcS nalP laicepS/CEN .4 8.373 1.343 1.443 3.123 7.541 0.931 2.941 6.431 1.821 )c ot a( stnarG nalP-noN .5 8.402 9.791 2.771 5.081 4.67 5.57 0.28 6.29 4.08 stnarG yrotutatS )a 1.92 4.62 0.63 7.23 7.12 7.71 3.23 9.5 0.5 seitimalaC larutaN rof stnarG )b 9.931 8.811 8.031 1.801 7.74 8.54 8.43 1.63 7.24 stnarG yrotutatS-noN nalP-noN )c 0.07 5.27 2.75 0.18 8.852 7.852 3.862 0.442 1.781 )ii+i( ertneC eht morf snaoL ssorG .III 0.07 3.27 6.16 6.08 7.432 6.142 6.302 5.902 9.461 snaoL nalP )i 1.0 2.0 4.4- 3.0 1.42 2.71 7.46 4.43 1.22 *snaoL nalP-noN )ii 8.9792 8.2762 6.4022 7.8871 5.7061 8.7341 6.6821 1.2911 3.7601 )III+II+I( refsnarT ssorG .VI tseretnI dna snaoL fo tnemyapeR .V 6.881 8.991 9.772 9.212 2.795 0.804 4.965 3.024 7.073 )b+a( seitilibaiL stnemyaP 7.77 8.18 0.641 4.18 6.653 3.911 0.272 0.531 8.301 ertneC eht ot snaoL fo tnemyapeR )a snaoL eht no stnemyaP tseretnI )b 9.011 9.711 8.131 5.131 6.042 7.882 4.792 3.582 8.662 ertneC eht morf morf secruoseR fo refsnarT teN .IV 2.1972 0.3742 8.6291 8.5751 3.0101 8.9201 1.717 8.177 6.696 )V-VI( ertneC eht )...dtnoC( .licnuoC nretsaE htroN :CEN .ertneC eht morf secnavdA snaeM dna syaW edulcnI : * .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB : ecruoSAppendix Tables 67 ).dlcnoC( ertneC eht morf secruoseR fo refsnarT dna noituloveD :2 elbaT xidneppA )noillib `( 71-6102 61-5102 61-5102 51-4102 41-3102 31-2102 21-1102 11-0102 01-9002 metI tegduB( desiveR( tegduB( )stnuoccA( )setamitsE )setamitsE )setamitsE 91 81 71 61 51 41 31 21 11 1 7.0185 7.7615 2.5584 4.8733 7.2813 3.5192 9.5552 9.4912 1.0561 sexaT lartneC ni erahS 'setatS .I 9.0764 3.8683 8.2704 0.8033 5.9502 8.6881 2.4681 0.5361 7.9051 )5 ot 1( ertneC eht morf stnarG .II 2.5812 4.7261 4.2302 7.0202 7.998 2.619 7.678 4.677 5.807 semehcS nalP etatS .1 0.151 0.531 5.831 7.26 3.43 7.62 4.72 9.53 5.46 semehcS nalP lartneC .2 1.5601 4.829 3.878 7.605 0.054 8.454 2.134 3.823 8.852 semehcS derosnopS yllartneC .3 1.9 0.6 1.9 5.3 2.4 2.5 8.6 4.5 0.7 semehcS nalP laicepS/CEN .4 4.0621 6.1711 6.4101 5.417 3.176 0.484 0.225 1.984 9.074 )c ot a( stnarG nalP-noN .5 4.047 2.356 1.926 6.934 9.144 1.313 8.433 6.672 9.942 stnarG yrotutatS )a 2.19 8.501 4.65 6.75 6.16 6.55 1.23 2.25 0.53 seitimalaC larutaN rof stnarG )b 8.824 6.214 0.923 3.712 9.761 3.511 0.551 3.061 0.681 stnarG yrotutatS-noN nalP-noN )c 4.762 7.142 4.552 8.811 7.801 0.211 0.99 8.49 1.18 )ii+i( ertneC eht morf snaoL ssorG .III 0.652 5.032 7.632 3.311 4.801 0.211 2.89 0.501 1.28 snaoL nalP )i 4.11 2.11 7.81 5.5 3.0 1.0 8.0 2.01- 1.1- *snaoL nalP-noN )ii 9.84701 6.7729 4.3819 2.5086 0.1535 2.4194 1.9154 6.4293 9.0423 )III+II+I( refsnarT ssorG .VI tseretnI dna snaoL fo tnemyapeR .V 1.191 9.291 8.302 0.291 3.191 4.291 7.391 6.681 8.012 )b+a( seitilibaiL stnemyaP 8.901 9.801 6.011 2.901 7.201 7.49 2.79 7.78 1.89 ertneC eht ot snaoL fo tnemyapeR )a snaoL eht no stnemyaP tseretnI )b 4.18 0.48 2.39 8.28 6.88 6.79 4.69 9.89 7.211 ertneC eht morf morf secruoseR fo refsnarT teN .IV 8.75501 7.4809 6.9798 2.3166 7.9515 8.1274 4.5234 1.8373 1.0303 )V-VI( ertneC eht .licnuoC nretsaE htroN :CEN .ertneC eht morf secnavdA snaeM dna syaW edulcnI : * .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB : ecruoSState Finances : A Study of Budgets of 2016-17 Appendix Table 3: Development and Non-Development Expenditure (` billion) Year Development* Non-Development* Others** Total Plan Non Plan Total Plan Non Plan Total 1 2 3 4 5 6 7 8 9 2000-01 738.8 1317.9 2056.7 15.4 1152.9 1168.2 173.4 3398.4 (21.7) (38.8) (60.5) (0.5) (33.9) (34.4) (5.1) (100.0) 2001-02 739.1 1371.8 2110.9 18.6 1336.5 1355.1 220.9 3686.8 (20.0) (37.2) (57.3) (0.5) (36.3) (36.8) (6.0) (100.0) 2002-03 813.7 1404.3 2218.0 25.4 1470.2 1495.5 389.0 4102.5 (19.8) (34.2) (54.1) (0.6) (35.8) (36.5) (9.5) (100.0) 2003-04 952.4 1776.1 2728.5 26.1 1639.3 1665.4 749.2 5143.0 (18.5) (34.5) (53.1) (0.5) (31.9) (32.4) (14.6) (100.0) 2004-05 1123.8 1740.9 2864.7 27.3 1824.2 1851.5 818.0 5534.3 (20.3) (31.5) (51.8) (0.5) (33.0) (33.5) (14.8) (100.0) 2005-06 1401.0 1899.5 3300.4 38.8 1861.5 1900.2 416.2 5616.8 (24.9) (33.8) (58.8) (0.7) (33.1) (33.8) (7.4) (100.0) 2006-07 1825.5 2096.2 3921.7 52.0 2066.7 2118.7 532.4 6572.8 (27.8) (31.9) (59.7) (0.8) (31.4) (32.2) (8.1) (100.0) 2007-08 2242.4 2402.2 4644.6 64.2 2268.1 2332.3 546.3 7523.2 (29.8) (31.9) (61.7) (0.9) (30.1) (31.0) (7.3) (100.0) 2008-09 2747.8 2923.0 5670.9 69.2 2480.7 2549.8 602.7 8823.3 (31.1) (33.1) (64.3) (0.8) (28.1) (28.9) (6.8) (100.0) 2009-10 3009.5 3367.8 6377.3 87.9 2987.5 3075.5 700.5 10153.3 (29.6) (33.2) (62.8) (0.9) (29.4) (30.3) (6.9) (100.0) 2010-11 3492.2 3711.4 7203.5 84.3 3488.6 3572.9 810.9 11587.3 (30.1) (32.0) (62.2) (0.7) (30.1) (30.8) (7.0) (100.0) 2011-12 4049.9 4474.2 8524.1 106.0 3904.6 4010.6 981.5 13516.1 (30.0) (33.1) (63.1) (0.8) (28.9) (29.7) (7.3) (100.0) 2012-13 4666.8 5055.8 9722.6 118.2 4350.6 4468.8 1151.2 15342.5 (30.4) (33.0) (63.4) (0.8) (28.4) (29.1) (7.5) (100.0) 2013-14 5194.7 5569.9 10764.5 147.3 4898.2 5045.5 1251.4 17061.4 (30.4) (32.6) (63.1) (0.9) (28.7) (29.6) (7.3) (100.0) 2014-15 6675.7 6584.1 13259.9 178.0 5486.7 5664.7 1333.3 20257.8 (33.0) (32.5) (65.5) (0.9) (27.1) (28.0) (6.6) (100.0) 2015-16 (RE) $ 9681.0 7475.7 17490.9 258.3 6153.2 6570.1 1494.5 25555.5 (37.9) (29.3) (68.4) (1.0) (24.1) (25.7) (5.8) (100.0) 2016-17 (BE) $ 10721.9 7747.7 18905.2 303.7 7253.0 7741.8 1621.1 28268.0 (37.9) (27.4) (66.9) (1.1) (25.7) (27.4) (5.7) (100.0) RE : Revised Estimates. BE : Budget Estimates. * : Includes expenditure on revenue and capital account and loans and advances extended by state governments. ** : Includes Grants-in-Aid and Contributions (Compensation and Assignments to Local Bodies), Discharge of Internal Debt and Repayment of Loans to the Centre. $ : Plan-non plan break up for 2015-16 (RE) and 2016-17 (BE) will not add up as the break up is not given by Jammu & Kashmir. Note : Figures in parentheses are percentage to total. Source: Budget documents of the state governments, CAG for 2014-15 in respect of Andhra Pradesh, Arunachal Pradesh, Jammu & Kashmir and Uttarakhand. 68Appendix Tables Appendix Table 4: Development Expenditure – Major Heads (` billion) Item 2014-15 2015-16 2015-16 2016-17 Percentage variation (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Col.4 over Col.4 over Col.5 over Col. 2 Col.3 Col. 4 1 2 3 4 5 6 7 8 I. Development Expenditure (Revenue and Capital) (A + B) 12,969.2 15,868.0 16,612.7 18,475.3 28.1 4.7 11.2 A. Social Services (1 to 11) 6,962.1 8,735.2 9,007.5 10,077.8 29.4 3.1 11.9 (52.5) (54.2) (51.5) (53.3) 1. Education, Sports, Art and Culture 3,241.9 4,017.8 3,923.0 4,398.3 21.0 -2.4 12.1 2. Medical and Public Health and Family Welfare 965.3 1,210.9 1,223.1 1,380.6 26.7 1.0 12.9 3. Water Supply and Sanitation 393.2 529.1 525.0 581.7 33.5 -0.8 10.8 4. Housing 200.2 257.3 266.1 287.7 32.9 3.4 8.1 5. Welfare of Scheduled Caste, Scheduled Tribes and Other Backward Classes 478.7 698.6 690.9 813.0 44.3 -1.1 17.7 6. Labour and Labour welfare 75.1 99.6 93.9 98.4 25.0 -5.7 4.8 7. Social Security and Welfare 747.0 920.8 993.6 1,056.9 33.0 7.9 6.4 8. Nutrition 203.9 243.0 237.6 249.6 16.5 -2.2 5.0 9. Relief on account of Natural Calamities 183.4 132.4 398.0 263.0 117.0 200.6 -33.9 10. Urban development 415.2 554.8 584.0 836.0 40.7 5.3 43.1 11. Others* 58.1 71.0 72.3 112.6 24.4 1.9 55.8 B. Economic Services (1 to 9) 6,007.2 7,132.7 7,605.2 8,397.4 26.6 6.6 10.4 (45.3) (44.3) (43.5) (44.4) 1. Agriculture and Allied Activities 1,144.9 1,357.8 1,412.2 1,487.6 23.4 4.0 5.3 2. Rural Development 1,135.9 1,535.3 1,519.9 1,785.0 33.8 -1.0 17.4 3. Special Area Programmes 71.4 95.7 89.0 89.3 24.7 -7.0 0.3 4. Irrigation and Flood Control 863.9 1,049.3 1,056.0 1,315.2 22.2 0.6 24.6 5. Energy 1,265.9 1,226.5 1,662.6 1,559.6 31.3 35.6 -6.2 6. Industry and Minerals 198.0 263.4 260.7 295.4 31.7 -1.0 13.3 7. Transport and Communications 1,093.7 1,235.1 1,293.2 1,375.9 18.2 4.7 6.4 8. Science, Technology and Environment 11.7 14.8 14.5 17.1 24.1 -2.3 18.3 9. General Economic Services 221.8 354.7 297.0 472.4 33.9 -16.3 59.0 II. Loans and Advances by State Governments for Development Purposes (A+B) 290.6 240.7 878.2 429.9 202.2 264.9 -51.0 A. Social Services (1 to 7) 59.2 70.2 56.2 71.0 -5.0 -19.9 26.2 (0.4) (0.4) (0.3) (0.4) 1. Education, Sports, Art and Culture 0.3 0.1 1.0 – 301.1 718.4 -96.7 2. Medical and Public Health 0.5 0.7 0.4 0.6 -30.2 -42.0 50.9 3. Family Welfare – – – – – – – 4. Water Supply and Sanitation 13.5 18.8 11.2 8.8 -17.1 -40.5 -21.1 5. Housing 6.4 5.0 3.7 2.1 -42.2 -26.1 -42.0 6. Government Servants (Housing) 11.6 14.5 15.2 16.1 30.4 4.8 5.8 7. Others @ 26.8 31.1 24.7 43.3 -7.8 -20.3 75.1 B. Economic Services (1 to 10) 231.5 170.5 822.0 359.0 255.1 382.0 -56.3 (1.7) (1.1) (4.7) (1.9) 1. Crop Husbandry 2.7 2.6 4.8 2.9 77.1 86.1 -39.3 2. Soil and Water Conservation – – – – – – – 3. Food Storage and Warehousing 2.6 3.5 2.9 3.1 14.1 -17.0 4.2 4. Co-operation 12.2 18.7 24.5 10.9 101.5 31.4 -55.5 5. Major and Medium Irrigation, etc. – 0.1 0.1 – – -6.7 -84.7 6. Power Projects 173.4 103.7 728.8 295.3 320.3 603.0 -59.5 7. Village and Small Industries 2.1 1.6 1.7 2.5 -19.0 5.0 45.8 8. Other Industries and Minerals 3.6 4.2 4.6 6.1 29.4 10.4 33.1 9. Rural Development – 0.1 0.1 0.2 66.6 16.7 150.0 10. Others+ 34.9 36.2 54.5 37.9 56.1 50.7 -30.4 III. Total Development Expenditure (I + II) 13,259.9 16,108.7 17,490.9 18,905.2 31.9 8.6 8.1 (100.0) (100.0) (100.0) (100.0) '–' : Nil/Negligible. * : Include expenditure on information and publicity. @ : Include urban development, social security and welfare, etc. + : Include forest, fisheries, animal husbandry, road and water transport services, etc. Note : Figures in parentheses are percentage to total development expenditure. Source : Budget documents of the state governments, CAG for 2014-15 in respect of Andhra Pradesh, Arunachal Pradesh, Jammu & Kashmir and Uttarakhand. 69State Finances : A Study of Budgets of 2016-17 Appendix Table 5: Non-Development Expenditure – Major Heads (` billion) Item 2014-15 2015-16 2015-16 2016-17 Percentage Variation (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Col.4 Col.4 Col.5 over over over Col. 2 Col.3 Col. 4 1 2 3 4 5 6 7 8 I. Non-Development Expenditure (General Services) on Revenue Account (i to vi) 5,505.1 6,604.9 6,311.9 7,450.3 14.7 -4.4 18.0 i. Organs of State 179.1 188.4 193.0 214.9 7.7 2.4 11.4 ii. Fiscal Services 222.5 245.6 241.5 269.2 8.5 -1.7 11.5 iii. Interest Payments and Servicing of Debt (1+2) 1,995.5 2,341.7 2,304.6 2,727.9 15.5 -1.6 18.4 1. Appropriation for reduction or avoidance of Debt 91.4 150.2 136.5 185.4 49.4 -9.1 35.9 2. Interest Payments 1,904.2 2,191.5 2,168.1 2,542.5 13.9 -1.1 17.3 iv. Administrative Services (1 to 5) 1,199.5 1,548.6 1,394.7 1,643.4 16.3 -9.9 17.8 1. Secretariat- General Services 43.3 70.2 56.8 95.6 31.2 -19.1 68.4 2. District Administration 113.6 155.2 137.5 153.0 21.0 -11.4 11.3 3. Police 813.7 933.0 920.6 1,024.6 13.1 -1.3 11.3 4. Public Works 88.9 119.5 110.7 121.8 24.6 -7.3 10.0 5. Others * 140.1 270.8 169.2 248.4 20.8 -37.5 46.8 v. Pension 1,830.7 2,159.7 2,100.2 2,449.4 14.7 -2.8 16.6 vi. Miscellaneous General Services 77.8 120.8 77.9 145.4 0.1 -35.5 86.5 II. Non-Development Expenditure on 159.5 291.0 258.2 291.5 61.9 -11.3 12.9 Capital Account (1+2) 1. Non-Developmental (General Services) 153.8 280.6 249.8 285.0 62.4 -11.0 14.1 2. Loans for Non-Development Purposes (a+b) 5.7 10.4 8.5 6.5 47.5 -18.5 -23.6 a) Government Servants (other than housing) 5.2 7.9 6.2 5.7 21.1 -21.4 -8.1 b) Miscellaneous 0.6 2.5 2.2 0.7 280.4 -9.3 -67.2 III. Total Non-Development Expenditure (I + II) 5,664.7 6,895.9 6,570.1 7,741.8 16.0 -4.7 17.8 IV. III as percentage of Aggregate Receipts 28.2 28.1 26.2 27.4 V. III as percentage of Aggregate Disbursements 28.0 28.2 25.7 27.4 * Include expenditure on Public Service Commission, Treasury and Administration, Jails, etc. Source : Budget documents of the state governments, CAG for 2014-15 in respect of Andhra Pradesh, Arunachal Pradesh, Jammu & Kashmir and Uttarakhand. 70Appendix Tables 71 stnenopmoC nalP-noN dna nalP – *erutidnepxE tnempoleveD-noN dna tnempoleveD :6 elbaT xidneppA )noillib `( 71-6102 61-5102 61-5102 51-4102 metI )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( LATOT -NON NALP LATOT -NON NALP LATOT -NON NALP LATOT -NON NALP NALP NALP NALP NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.862,82 6.955,61 7.780,11 5.555,52 9.460,51 6.799,9 5.944,42 3.226,41 8.283,9 8.752,02 4.263,31 5.598,6 )3 ot 1( stnemesrubsiD etagerggA 2.509,81 7.747,7 9.127,01 9.094,71 7.574,7 0.186,9 7.801,61 9.238,6 7.800,9 9.952,31 1.485,6 7.576,6 )b + a( erutidnepxE tnempoleveD .1 3.574,81 9.716,7 6.224,01 7.216,61 9.813,7 4.069,8 0.868,51 3.547,6 4.658,8 2.969,21 2.704,6 0.265,6 )ii + i( erutidnepxE tnempoleveD tceriD )a 4.793,8 5.439,2 8.702,5 2.506,7 6.369,2 1.664,4 7.231,7 4.816,2 1.173,4 2.700,6 1.707,2 1.003,3 secivreS cimonocE )i 8.770,01 4.386,4 7.412,5 5.700,9 3.553,4 3.494,4 2.537,8 9.621,4 3.584,4 1.269,6 1.007,3 9.162,3 secivreS laicoS )ii tnempoleveD rof secnavdA dna snaoL )b 9.924 7.921 3.992 2.878 8.651 5.027 7.042 6.78 3.251 6.092 9.671 8.311 )ii + i( sesopruP 0.953 1.701 3.152 0.228 0.531 3.686 5.071 1.76 9.201 5.132 8.061 7.07 secivreS cimonocE )i 0.17 7.22 1.84 2.65 8.12 3.43 2.07 5.02 4.94 2.95 1.61 0.34 secivreS laicoS )ii 8.147,7 0.352,7 7.303 1.075,6 2.351,6 3.852 9.598,6 9.893,6 6.913 7.466,5 7.684,5 0.871 )b + a( erutidnepxE tnempoleveD-noN .2 3.537,7 5.642,7 7.303 6.165,6 7.441,6 3.852 5.588,6 6.883,6 6.913 9.856,5 0.184,5 0.871 erutidnepxE tnempoleveD-noN tceriD )a 5.6 5.6 – 5.8 5.8 – 4.01 4.01 – 7.5 7.5 – sesopruP tnempoleveD-noN rof secnavdA dna snaoL )b 1.126,1 0.955,1 1.26 5.494,1 1.634,1 3.85 9.444,1 5.093,1 5.45 3.333,1 5.192,1 7.14 )c ot a( srehtO .3 8.901 8.901 – 9.801 9.801 – 6.011 6.011 – 2.901 2.901 – ertneC eht ot snaoL fo tnemyapeR )a 0.919 0.919 – 4.648 4.648 – 0.728 0.728 – 3.067 3.067 – tbeD lanretnI fo egrahcsiD )b 7.593 7.593 – 2.453 2.453 – 1.563 1.563 – 4.443 4.443 – snaoL tekraM :hcihw fo 3.295 2.035 1.26 2.935 8.084 3.85 4.705 9.254 5.45 8.364 1.224 7.14 snoitubirtnoC dna diA-ni-stnarG )c :hcihw fo 0.295 2.035 9.16 2.935 8.084 3.85 4.705 9.254 5.45 3.664 6.424 7.14 dna seidoB lacoL ot stnemngissA dna noitasnepmoC snoitutitsnI jaR itayahcnaP .tnuoccA latipaC dna euneveR htob no erutidnepxe edulcnI : * .elbigilgeN/liN : '–' .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB : ecruoSState Finances : A Study of Budgets of 2016-17 72 *erutidnepxE rotceS laicoS fo noitisopmoC :7 elbaT xidneppA )noillib `( 90-8002 80-7002 70-6002 60-5002 50-4002 40-3002 30-2002 20-1002 10-0002 metI 01 9 8 7 6 5 4 3 2 1 3.158,2 2.182,2 3.659,1 7.776,1 0.064,1 0.223,1 7.812,1 4.361,1 7.331,1 )ii + i( erutidnepxE euneveR .1 7.255,2 7.730,2 6.547,1 5.584,1 4.092,1 2.571,1 7.090,1 5.350,1 8.320,1 )l ot a( secivreS laicoS )i( 8.212,1 8.700,1 8.598 5.187 7.396 8.246 5.216 0.195 8.785 erutluC dna trA ,stropS ,noitacudE )a( 6.162 9.812 6.191 4.571 3.251 2.141 4.431 4.921 3.621 htlaeH cilbuP dna lacideM )b( 9.44 6.53 4.03 6.72 3.52 7.42 7.32 7.42 4.32 erafleW ylimaF )c( 8.201 1.89 7.78 6.48 2.96 8.46 0.55 2.55 0.45 noitatinaS dna ylppuS retaW )d( 9.85 2.04 8.82 0.02 7.81 4.71 4.41 4.21 9.21 gnisuoH )e( 7.712 2.241 7.49 9.64 3.84 2.93 4.53 2.23 8.62 tnempoleveD nabrU )f( 5.081 3.641 0.811 6.401 9.19 0.77 1.17 8.76 0.16 sCBO dna sTS ,sCS fo erafleW )g( 4.82 5.32 8.42 6.61 8.41 8.31 9.11 3.11 0.21 erafleW ruobaL dna ruobaL )h( 3.252 1.671 2.921 3.29 1.08 0.17 2.16 4.05 0.94 erafleW dna ytiruceS laicoS )i( 8.48 8.16 4.84 2.04 3.23 4.82 5.22 5.22 8.42 noitirtuN )j( 3.38 6.66 6.87 7.58 7.55 6.64 5.14 1.05 8.83 seitimalaC larutaN no erutidnepxE )k( 8.42 6.02 4.71 1.01 1.8 2.8 8.6 6.6 1.7 srehtO )l( 6.892 6.342 7.012 2.291 7.961 9.641 9.721 9.901 8.901 )b + a( secivreS cimonocE )ii( 5.562 0.222 2.391 9.571 9.351 5.531 5.711 9.101 1.001 tnempoleveD laruR )a( 1.33 5.12 6.71 4.61 7.51 4.11 4.01 0.8 7.9 gnisuoheraW dna egarotS dooF )b( 9.483 2.892 2.622 6.281 7.551 7.111 3.09 7.69 1.58 )ii + i( yaltuO latipaC .2 7.192 9.922 9.371 4.141 9.611 9.29 0.27 8.75 5.35 )i ot a( secivreS laicoS )i( 9.54 6.33 8.32 2.71 8.9 5.6 9.4 1.5 7.3 erutluC dna trA ,stropS ,noitacudE )a( 3.63 2.43 3.13 2.71 1.01 2.9 2.6 0.6 0.6 htlaeH cilbuP dna lacideM )b( 7.0 4.0 3.0 – – 2.0 1.0 3.0 4.0 erafleW ylimaF )c( 3.311 4.39 5.66 8.15 8.15 9.53 5.53 9.62 7.03 noitatinaS dna ylppuS retaW )d( 1.21 1.01 8.9 4.7 8.9 0.6 4.6 1.5 9.4 gnisuoH )e( 5.14 6.42 7.71 0.32 7.71 4.81 7.4 5.3 2.3 tnempoleveD nabrU )f( 4.42 4.81 2.71 4.21 3.9 8.7 2.6 2.4 9.3 sCBO dna sTS ,sCS fo erafleW )g( 9.7 2.5 7.2 4.2 6.1 6.1 9.0 4.0 2.0 erafleW dna ytiruceS laicoS )h( 4.9 0.01 6.4 8.9 7.6 4.7 2.7 2.6 4.0 srehtO )i( 2.39 3.86 2.25 2.14 9.83 8.81 2.81 9.83 6.13 )b + a( secivreS cimonocE )ii( 3.85 3.75 9.35 5.93 1.03 2.32 2.22 8.22 8.21 tnempoleveD laruR )a( 9.43 0.11 )7.1( 7.1 7.8 )4.4( )0.4( 1.61 8.81 gnisuoheraW dna egarotS dooF )b( 2.97 3.57 5.74 9.33 0.52 9.72 5.72 4.23 5.03 )ii + i( stnemnrevoG etatS yb secnavdA dna snaoL .3 9.36 8.16 3.63 4.03 9.12 8.72 4.72 6.82 8.92 )d ot a( secivreS laicoS )i( 1.0 2.0 2.0 5.0 3.1 5.0 3.0 – – noitacudE )a( 2.33 8.23 9.8 5.7 4.7 1.8 4.5 1.5 4.4 gnisuoH )b( 9.5 5.4 3.4 6.3 2.3 6.5 9.7 5.9 5.11 )stnavres tnemnrevoG( gnisuoH )c( 7.42 2.42 9.22 8.81 0.01 7.31 7.31 0.41 9.31 srehtO )d( 3.51 5.31 2.11 5.3 2.3 – 2.0 8.3 7.0 )b + a( secivreS cimonocE )ii( – – 1.0 1.0 1.0 – – – – tnempoleveD laruR )a( 2.51 4.31 1.11 5.3 1.3 – 2.0 8.3 7.0 gnisuoheraW dna egarotS dooF )b( 4.513,3 7.456,2 9.922,2 3.498,1 8.046,1 6.164,1 5.633,1 5.292,1 2.942,1 )3+2+1( erutidnepxE rotceS laicoS latoT )...dtnoC(Appendix Tables 73 ).dlcnoC( *erutidnepxE rotceS laicoS fo noitisopmoC :7 elbaT xidneppA )noillib `( 71-6102 61-5102 51-4102 41-3102 31-2102 21-1102 11-0102 01-9002 metI )EB( )ER( 81 71 61 51 41 31 21 11 1 0.806,01 9.535,9 2.004,7 9.201,6 8.663,5 5.876,4 2.920,4 7.884,3 )ii + i( erutidnepxE euneveR .1 1.499,8 0.121,8 4.133,6 2.105,5 6.358,4 4.652,4 1.756,3 5.580,3 )l ot a( secivreS laicoS )i( 4.422,4 9.377,3 3.451,3 3.537,2 0.454,2 7.061,2 2.678,1 7.615,1 erutluC dna trA ,stropS ,noitacudE )a( 8.220,1 6.598 0.607 9.365 4.605 5.934 3.183 1.623 htlaeH cilbuP dna lacideM )b( 5.791 8.281 1.151 4.101 3.59 8.57 7.76 9.65 erafleW ylimaF )c( 4.133 5.292 8.502 5.641 3.421 0.721 1.511 2.501 noitatinaS dna ylppuS retaW )d( 1.191 6.581 1.521 1.78 4.68 8.66 3.46 4.75 gnisuoH )e( 1.956 0.764 1.443 3.513 4.382 4.822 5.612 4.722 tnempoleveD nabrU )f( 4.307 7.906 9.424 9.624 4.083 0.903 0.352 4.902 sCBO dna sTS ,sCS fo erafleW )g( 4.89 9.39 1.57 5.96 2.95 8.34 3.04 0.43 erafleW ruobaL dna ruobaL )h( 1.000,1 8.839 8.227 4.556 6.555 1.584 3.783 5.823 erafleW dna ytiruceS laicoS )i( 6.942 6.732 9.302 7.591 6.961 9.651 5.431 3.211 noitirtuN )j( 0.362 0.893 4.381 4.961 8.901 9.631 6.78 1.48 seitimalaC larutaN no erutidnepxE )k( 4.35 7.54 1.53 7.43 3.92 6.62 4.33 4.72 srehtO )l( 9.316,1 9.414,1 8.860,1 7.106 1.315 1.224 1.273 2.304 )b + a( secivreS cimonocE )ii( 9.384,1 9.652,1 2.259 7.784 7.344 2.273 9.523 3.653 tnempoleveD laruR )a( 0.031 9.751 6.611 0.411 4.96 9.94 1.64 9.64 gnisuoheraW dna egarotS dooF )b( 0.714,1 3.571,1 6.838 2.906 6.465 0.954 5.704 6.034 )ii + i( yaltuO latipaC .2 7.380,1 4.688 7.036 1.105 9.234 4.343 0.413 7.392 )i ot a( secivreS laicoS )i( 0.471 1.941 6.78 3.37 7.75 8.54 6.05 5.14 erutluC dna trA ,stropS ,noitacudE )a( 9.651 9.041 2.501 2.67 7.06 1.05 4.24 3.93 htlaeH cilbuP dna lacideM )b( 4.3 8.3 1.3 5.2 6.0 7.0 1.0 1.1 erafleW ylimaF )c( 3.052 5.232 4.781 8.531 5.411 3.98 1.88 6.101 noitatinaS dna ylppuS retaW )d( 6.69 5.08 1.57 3.05 6.34 7.13 4.03 5.01 gnisuoH )e( 9.671 0.711 1.17 2.57 7.09 0.47 0.25 0.26 tnempoleveD nabrU )f( 6.901 3.18 9.35 4.14 6.23 7.13 6.82 7.02 sCBO dna sTS ,sCS fo erafleW )g( 8.65 8.45 2.42 6.32 2.51 2.01 7.11 0.8 erafleW dna ytiruceS laicoS )h( 2.95 6.62 0.32 8.22 3.71 0.01 2.01 1.9 srehtO )i( 3.333 9.882 9.702 1.801 7.131 7.511 5.39 9.631 )b + a( secivreS cimonocE )ii( 2.103 0.362 7.381 1.001 5.99 7.99 4.29 3.07 tnempoleveD laruR )a( 1.23 9.52 3.42 1.8 1.23 9.51 0.1 6.66 gnisuoheraW dna egarotS dooF )b( 2.47 2.95 8.16 8.97 1.89 2.89 7.28 1.87 )ii + i( stnemnrevoG etatS yb secnavdA dna snaoL .3 0.17 2.65 2.95 7.66 1.57 8.27 0.37 3.85 )d ot a( secivreS laicoS )i( – 0.1 3.0 3.0 4.0 8.0 7.0 1.0 noitacudE )a( 1.2 7.3 4.6 3.02 2.71 9.81 5.21 8.7 gnisuoH )b( 1.61 2.51 6.11 6.11 5.9 1.8 9.6 7.5 )stnavres tnemnrevoG( gnisuoH )c( 7.25 3.63 9.04 5.43 1.84 0.54 9.25 7.44 srehtO )d( 2.3 0.3 6.2 1.31 0.32 4.52 7.9 8.91 )b + a( secivreS cimonocE )ii( 2.0 1.0 – 1.0 1.0 1.0 – – tnempoleveD laruR )a( 1.3 9.2 6.2 1.31 9.22 3.52 7.9 7.91 gnisuoheraW dna egarotS dooF )b( 2.990,21 4.077,01 6.003,8 0.297,6 4.920,6 7.532,5 4.915,4 4.799,3 )3+2+1( erutidnepxE rotceS laicoS latoT .elbigilgeN/elbaliava toN : '–' .setamitsE tegduB :EB .setamitsE desiveR :ER .stnemnrevog etats eht yb secnavda dna snaol dna yaltuo latipac ,erutidnepxe eunever rednu gnisuoheraw dna egarots doof dna tnempoleved larur ,secivres laicos no erutidnepxe sedulcnI : * .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB : ecruoSState Finances : A Study of Budgets of 2016-17 74 ticfieD lacsiF ssorG fo noitisopmoceD :8 elbaT xidneppA )noillib `( DFG ot tnec reP DFG tbed-noN teN latipaC euneveR raeY )5-4+3+2( latipaC gnidneL yaltuO ticfieD latoT tbed-noN teN latipaC euneveR stpieceR )01-9+8+7( latipaC gnidneL yaltuO ticfieD stpieceR 11 01 9 8 7 6 5 4 3 2 1 0.001 7.2 4.43 9.26 2.978 – 5.32 6.203 2.355 10-0002 – 0.001 3.2 6.33 1.46 6.249 – 1.22 6.613 0.406 20-1002 – 0.001 9.6 8.53 3.75 3.799 – 9.86 6.653 8.175 30-2002 – 0.001 7.4 8.24 6.25 3.602,1 – 5.65 7.515 1.436 40-3002 – 0.001 9.7 8.55 3.63 7.770,1 – 8.48 3.106 6.193 50-4002 – 0.001 – 9.4 5.04 6.45 6.020,1 – 2.15 6.814 9.055 ).gvA( 50-0002 0.001 – 1.6 1.68 8.7 8.009 1.0 2.55 6.577 1.07 60-5002 0.001 5.2 0.8 5.621 1.23- 1.577 1.91 1.26 6.089 6.842- 70-6002 0.001 2.9 6.8 5.751 9.65- 5.457 6.96 9.46 6.881,1 4.924- 80-7002 0.001 2.0 6.3 0.601 4.9- 9.543,1 7.2 0.94 3.624,1 7.621- 90-8002 0.001 4.0 0.5 0.97 4.61 2.888,1 1.8 0.49 1.294,1 2.013 01-9002 0.001 5.2 3.6 0.111 8.41- 9.231,1 9.91 0.56 7.271,1 9.48- ).gvA( 0102-5002 0.001 8.0 6.8 1.49 9.1- 6.416,1 4.21 2.831 3.915,1 5.03- 11-0102 0.001 4.0 9.21 7.101 2.41- 5.386,1 7.6 3.712 5.217,1 6.932- 21-1102 0.001 1.0 6.11 8.89 4.01- 7.459,1 0.1 1.722 8.139,1 2.302- 31-2102 0.001 1.0 9.6 0.98 3.4 5.874,2 6.3 0.171 5.502,2 6.501 41-3102 0.001 4.0 3.3 1.38 0.41 9.172,3 5.11 2.701 1.917,2 0.754 51-4102 0.001 2.0 5.61 5.77 3.6 6.339,4 5.01 9.118 2.128,3 1.113 )ER( 61-5102 0.001 – 0.6 7.89 6.4- 2.594,4 5.1 7.762 5.734,4 5.802- )EB( 71-6102 .setamitsE tegduB :EB .setamitsE desiveR :ER .liN/elbigilgeN : '–' .egarevA :.gvA .srotacidni ticfied ni sulprus setacidni ngis )–( evitageN : etoN .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC dna stnemnrevog etats eht fo stnemucod tegduB : ecruoSAppendix Tables 75 ticfieD lacsiF ssorG fo gnicnaniF :9 elbaT xidneppA )noillib `( ssorG /)+( esaercnI lawardhtiW esaercnI llarevO srehtO secnattimeR esnepsuS stisopeD evreseR tnedivorP morf snaoL laicepS snaoL tekraM raeY lacsiF esaerceD /)+( morf /)–( /)-(sulpruS dna dna sdnuF ,sdnuF ,DRABAN ,CIL seitiruceS morf sgniworroB ticfieD )–( ot noitiddA esaerceD )+( ticfieD suoenallecsiM secnavdA .cte ,CDCN ot deussi ertneC )DFG( DO/AMW ni hsaC )–( )+( )51+41+31( dna IBS FSSN IBR morf ecnalaB hsaC ni sknaB rehtO tnemtsevnI ecnalaB tnuoccA 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 2.978 7.7- 3.7- 5.8- 8.32- 7.55 3.01 5.32 4.17 0.13 1.131 5.54 1.623 2.38 2.521 10-0002 6.249 6.82 0.21 4.6- 4.53 1.83 3.4- 5.42- 0.05 2.54 9.101 9.26 5.653 0.901 5.271 20-1002 3.799 1.96- 6.72- 6.05 9.24- 0.45 9.0 1.21 1.7 0.84 6.89 6.84 7.984 7.3- 8.482 30-2002 3.602,1 6.4- 8.71- 1.71 3.5- 7.242 5.81 5.63- 7.3- 8.36 3.39 3.14 0.081 4.931 9.274 40-3002 7.770,1 8.71- 3.08- 5.6- 3.201- 4.36 4.21 2.62- 7.08 3.17 8.88 *3.0 9.146 8.79- 6.543 50-4002 6.020,1 1.41- 2.42- 3.9 8.72- 8.09 6.7 3.01- 1.14 8.15 7.201 7.93 8.893 0.64 2.082 ).gvA( 50-0002 8.009 1.01- 6.743- 3.81 5.933- 2.0- 5.0 1.97 6.27 3.25 6.401 6.04 2.837 4.0- 0.351 60-5002 1.577 7.1 8.212- 8.74 2.361- 9.45- 0.3- 7.64 0.821 3.67 7.301 4.93 2.065 9.88- 8.031 70-6002 5.457 4.0- 6.122- 9.78 1.431- 7.21- 5.21 4.73 8.531 2.95- 4.321 0.36 5.85 3.9- 2.935 80-7002 9.543,1 0.3- 6.442- 0.851 6.98- 6.91- 2.51- 0.88 9.54 4.57 4.651 0.75 8.41 6.7- 4.040,1 90-8002 2.888,1 7.0 4.27 9.3 0.77 6.54- 7.92 7.85 7.321 9.91- 4.132 1.28 6.142 0.71- 5.621,1 01-9002 9.231,1 2.2- 8.091- 2.36 9.921- 6.62- 9.4 0.26 2.101 0.52 9.341 4.65 7.223 7.42- 0.895 ).gvA( 01-5002 6.416,1 3.9 3.161- 6.3 5.841- 8.67- 9.8- 8.2 6.822 1.62 1.872 0.23 3.683 1.7 8.788 11-0102 5.386,1 7.7- 1.95- 3.69- 0.361- 2.75- 8.4- 9.11 9.671 8.121 5.662 4.65 6.08- 8.1 0.453,1 21-1102 7.459,1 6.4 5.572- 0.04 8.032- 1.74- 5.1 4.14 6.903 5.19 8.752 8.25 7.1- 3.71 5.264,1 31-2102 5.874,2 5.8 4.291 9.91- 0.181 3.01 4.41 4.301- 1.282 1.511 3.462 4.74 6.52 0.6 7.536,1 41-3102 9.172,3 8.03 2.311 1.33 2.771 7.69 5.13 8.14 5.492 3.5 1.072 8.04 0.042 6.9 4.460,2 51-4102 6.339,4 1.32- 3.432 6.362 7.474 6.249 7.51- 0.651 3.82- 2.32- 7.292 7.201 7.85 8.231 5.048,2 )ER( 61-5102 2.594,4 8.3 6.31- 1.91- 0.92- 9.125 0.02- 5.22- 4.3- 5.57 3.813 7.731 3.82- 6.751 4.783,3 )EB( 71-6102 .egarevA :.gvA .dnuF sgnivaS llamS lanoitaN : FSSN .setamitsE tegduB :EB .setamitsE desiveR :ER .sdnob )OCDIT( noitaroproC tnempoleveD lairtsudnI udaN limaT fo tnemtsujda fo tnuocca no CDCN morf snaoL rednu noillib 67.31` fo erugfi evitagen a nwohs sah udaN limaT : * naht rehto snoitutitsnI laicnaniF morf snaoL dna sdnoB rehtO dna noitasnepmoC dnaL ,tnemeltteS etatS-retnI ,sdnuF ycnegnitnoC ot noitairporppa ,sdnuF ycnegnitnoC ,aila retni ,sedulcni dna meti laudiser a si ’srehtO‘ .1 : etoN .elbaT eht ni denoitnem .tbeD lanretnI rednu FSSN eht ot deussi seitiruceS rednu nwohs si hcihw snoitcelloc gnivas llams ni erahs ’setatS sedulcxe ertneC eht morf snaoL ,0002-9991 morf erudecorp gnitnuocca eht ni egnahc eht ot euD .2 .erutidnepxe dna stpiecer rof gnitnuocca tnetsisnoc evah ot tbeD lanretnI fo egrahcsid rednu nwohs won si ertneC ot snaoL fo stnemyaper rednu dedulcni snoitcelloc gnivas llams fo stnemyaper ,ylgnidroccA .sisab ten a no era serugfi llA .3 .’snoitutitsnI rehtO morf snaoL‘ rednu dedulcni neeb sah emas eht ,elbaliava ton saw hsedarP lahcanurA rof tbeD lanretnI fo egrahcsiD fo pu-kaerb deliated sA .4 .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSState Finances : A Study of Budgets of 2016-17 76 latoT ot tnec reP sA – ticfieD lacsiF ssorG fo gnicnaniF :01 elbaT xidneppA )tnec reP( ssorG /)+( esaercnI lawardhtiW /)–( esaercnI llarevO srehtO secnattimeR esnepsuS stisopeD evreseR tnedivorP snaoL laicepS snaoL tekraM raeY lacsiF esaerceD /)+( morf esaerceD /)-(sulpruS dna dna sdnuF ,sdnuF ,CIL morf seitiruceS morf sgniworroB ticfieD )–( ot noitiddA )+( )+( ticfieD suoenallecsiM secnavdA .cte ,DRABAN ot deussi ertneC )DFG( DO/AMW ni hsaC )–( hsaC ni )51+41+31( ,CDCN FSSN IBR morf ecnalaB ecnalaB dna IBS tnemtsevnI rehtO tnuoccA sknaB 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 0.001 9.0- 8.0- 0.1- 7.2- 3.6 2.1 7.2 1.8 5.3 9.41 2.5 1.73 5.9 2.41 10-0002 0.001 0.3 3.1 7.0- 8.3 0.4 5.0- 6.2- 3.5 8.4 8.01 7.6 8.73 6.11 3.81 20-1002 0.001 9.6- 8.2- 1.5 3.4- 4.5 1.0 2.1 7.0 8.4 9.9 9.4 1.94 4.0- 6.82 30-2002 0.001 4.0- 5.1- 4.1 4.0- 1.02 5.1 0.3- 3.0- 3.5 7.7 4.3 9.41 6.11 2.93 40-3002 0.001 6.1 3.7 6.0 6.9 4.21- 1.1 4.2- 4.7 5.6 2.7 – 2.26 8.01- 6.13 50-4002 0.001 7.0- 7.0 1.1 2.1 7.4 7.0 8.0- 2.4 0.5 1.01 0.4 2.04 3.4 4.62 ).gvA( 50-0002 0.001 1.1- 6.83- 0.2 7.73- – 1.0 8.8 1.8 8.5 6.11 5.4 9.18 – 0.71 60-5002 0.001 2.0 4.72- 2.6 1.12- 1.7- 4.0- 0.6 5.61 8.9 4.31 1.5 3.27 5.11- 9.61 70-6002 0.001 1.0- 4.92- 7.11 8.71- 7.1- 7.1 0.5 0.81 8.7- 4.61 3.8 8.7 2.1- 5.17 80-7002 0.001 2.0- 2.81- 7.11 7.6- 5.1- 1.1- 5.6 4.3 6.5 6.11 2.4 1.1 6.0- 3.77 90-8002 0.001 – 8.3 2.0 1.4 4.2- 6.1 1.3 6.6 1.1- 3.21 3.4 8.21 9.0- 7.95 01-9002 0.001 2.0- 9.12- 4.6 8.51- 5.2- 4.0 9.5 5.01 5.2 0.31 3.5 2.53 8.2- 5.84 ).gvA( 01-5002 0.001 6.0 0.01- 2.0 2.9- 8.4- 6.0- 2.0 2.41 6.1 2.71 0.2 9.32 4.0 0.55 11-0102 0.001 5.0- 5.3- 7.5- 7.9- 4.3- 3.0- 7.0 5.01 2.7 8.51 3.3 8.4- 1.0 4.08 21-1102 0.001 2.0 1.41- 0.2 8.11- 4.2- 1.0 1.2 8.51 7.4 2.31 7.2 1.0- 9.0 8.47 31-2102 0.001 3.0 8.7 8.0- 3.7 4.0 6.0 2.4- 4.11 6.4 7.01 9.1 0.1 2.0 0.66 41-3102 0.001 9.0 5.3 0.1 4.5 0.3 0.1 3.1 0.9 2.0 3.8 2.1 3.7 3.0 1.36 51-4102 0.001 5.0- 7.4 3.5 6.9 1.91 3.0- 2.3 6.0- 5.0- 9.5 1.2 2.1 7.2 6.75 )ER( 61-5102 0.001 1.0 3.0- 4.0- 6.0- 6.11 4.0- 5.0- 1.0- 7.1 1.7 1.3 6.0- 5.3 4.57 )EB( 71-6102 .elbacilppA toN/elbigilgeN/liN : '–' .egarevA :.gvA .dnuF sgnivaS llamS lanoitaN : FSSN .setamitsE tegduB :EB .setamitsE desiveR :ER .9 elbaT xidneppA ni sa emaS : etoN .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSAppendix Tables 77 stnemnrevoG etatS fo seitilibaiL gnidnatstuO fo noitisopmoC :11 elbaT xidneppA )hcraM-dne ta sA( )noillib `( latoT ycnegitnoC tisopeD evreseR tnedivorP snaoL latoT snaoL snaoL snaoL snaoL snaoL snaoL snaoL AMW FSSN -nepmoC rewoP tekraM raeY -dnatstuO dnuF dna dnuF ,sdnuF dna lanretnI morf morf morf morf morf morf morf morf noitas sdnoB snaoL gni secnavdA .cte secnavdA tbeD sknaB rehtO CDCN IBS DRABAN CIG CIL IBR dna seitilibaiL teN( morf dna -utitsnI dna rehtO )secnalaB ertneC sIF snoit rehtO sdnoB sknab mus = 02 91 81 71 61 51 mus = 41 mus = 31 21 11 01 9 8 7 6 5 4 3 2 1 )91 ot 41( 31+)6 ot 2( )21 ot 7( 3.590,5 3.51 9.125 7.791 2.508 3.303,2 8.152,1 1.171 1.15 5.31 8.13 7.34 – 0.13 3.37 5.252 7.0 – 3.457 0002 5.149,5 1.7 3.395 7.822 3.639 6.683,2 5.987,1 1.292 7.621 4.41 9.34 0.56 – 2.24 6.56 5.365 6.0 – 7.768 1002 5.709,6 4.01 2.346 9.372 2.830,1 5.594,2 3.644,2 9.804 8.081 2.61 4.17 7.98 – 9.05 2.49 3.209 6.0 – 3.040,1 2002 3.468,7 1.3 4.056 9.123 8.631,1 8.194,2 3.062,3 0.215 2.532 1.61 0.97 5.511 – 2.66 1.52 9.193,1 6.0 – 7.033,1 3002 7.130,9 5.2 2.196 2.224 4.812,1 8.929,1 7.767,4 6.956 1.433 7.03 2.28 9.211 1.01 7.98 8.33 5.489,1 8.0 8.982 2.997,1 4002 7.041,01 3.5 9.257 1.325 3.803,1 5.006,1 6.059,5 2.976 5.653 8.51 9.49 3.28 9.9 9.911 0.51 0.228,2 8.0 8.892 8.431,2 5002 2.774,11 2.31 9.668 2.136 1.804,1 0.075,1 7.789,6 5.817 2.753 0.21 8.69 5.611 9.9 1.621 1.4 3.956,3 8.0 8.513 2.982,2 6002 8.514,21 2.31 7.010,1 6.787 2.994,1 5.664,1 6.836,7 4.396 5.203 2.11 8.19 2.651 7.9 0.221 0.3 1.352,4 8.0 5.062 8.724,2 7002 0.382,31 7.02 9.561,1 6.287 7.916,1 0.154,1 0.342,8 4.417 4.672 8.11 0.39 7.802 3.9 3.511 5.2 8.803,4 8.0 4.132 1.589,2 8002 0.207,41 5.82 5.382,1 3.938 3.477,1 7.834,1 6.733,9 8.777 2.382 9.11 0.19 3.472 1.9 4.801 7.3 2.913,4 8.0 9.612 2.910,4 9002 5.684,61 3.42 3.543,1 5.349 6.500,2 5.134,1 3.637,01 8.438 0.662 2.31 6.101 1.843 8.8 0.79 8.4 2.055,4 8.0 8.781 9.751,5 0102 8.982,81 7.33 6.635,1 7.130,1 4.282,2 7.144,1 7.369,11 2.718 2.132 6.51 4.95 1.804 8.7 1.59 1.41 4.649,4 8.0 2.441 9.040,6 1102 2.939,91 4.13 8.987,1 4.919 5.435,2 5.534,1 7.822,31 8.038 8.091 3.61 8.45 3.574 1.7 5.68 1.6 2.468,4 8.0 4.511 5.114,7 2102 5.201,22 5.43 3.259,1 6.513,1 6.397,2 1.844,1 3.855,41 8.158 5.951 3.51 8.94 7.145 4.6 1.97 5.5 5.768,4 8.0 7.68 0.647,8 3102 6.217,42 0.13 9.992,2 0.594,1 0.850,3 1.854,1 7.073,61 6.788 3.051 1.91 6.53 5.406 8.5 3.27 0.41 3.298,4 8.0 3.27 7.305,01 4102 6.730,72 2.16 9.064,2 9.599 9.002,3 7.174,1 0.748,81 5.749 1.932 4.71 4.11 7.516 8.4 1.95 8.44 2.231,5 4.1 1.92 0.296,21 5102 7.047,13 0.66 6.234,2 7.279 6.394,3 4.406,1 3.171,32 1.793,1 9.585 6.61 9.2 3.437 8.4 5.25 7.12 9.104,5 9.981,1 – 7.061,51 ER 6102 0.310,63 2.17 3.924,2 3.840,1 9.118,3 0.267,1 4.098,62 2.357,1 3.408 9.41 6.2 1.088 8.4 5.64 5.52 6.373,5 9.981,1 – 1.845,81 EB 7102 .setamitsE tegduB : EB .setamitsE desiveR : ER .elbigilgen/elbaliava toN/elbacilppa toN : '–' .'snaoL rehtO' sedulcni 'snoitutitsnI rehtO morf snaoL' ,4002 morF .'CIG morf snaoL' dna 'snaoL rehtO' sedulcni osla 'snoitutitsnI rehtO morf snaoL' ,3002 ot 7991 morF .1 :etoN .'snoitutitsnI rehtO morf snaoL' rednu dedulcni neeb sah emas eht ,elbaliava ton saw hsedarP lahcanurA rof tbeD lanretnI fo egrahcsiD fo pu-kaerb deliated sA .2 .'ygolodohteM dna secruoS ataD no etoN yrotanalpxE' ees oslA .3State Finances : A Study of Budgets of 2016-17 78 latoT ot noitroporP sA – stnemnrevoG etatS fo seitilibaiL gnidnatstuO fo noitisopmoC :21 elbaT xidneppA )hcraM-dne ta sA( )tnec reP( latoT ycnegitnoC tisopeD evreseR tnedivorP snaoL latoT snaoL snaoL snaoL snaoL snaoL snaoL snaoL AMW FSSN -nepmoC rewoP tekraM raeY -dnatstuO dnuF dna dnuF ,sdnuF dna lanretnI morf morf morf morf morf morf morf morf noitas sdnoB snaoL gni secnavdA .cte secnavdA tbeD sknaB rehtO CDCN IBS DRABAN CIG CIL IBR dna seitilibaiL teN( morf dna -utitsnI dna rehtO )secnalaB ertneC sIF snoit rehtO sdnoB sknab mus = 02 91 81 71 61 51 mus = 41 mus = 31 21 11 01 9 8 7 6 5 4 3 2 1 )91 ot 41( 31+)6 ot 2( )21 ot 7( 0.001 3.0 2.01 9.3 8.51 2.54 6.42 4.3 0.1 3.0 6.0 9.0 – 6.0 4.1 0.5 – – 8.41 0002 0.001 1.0 0.01 8.3 8.51 2.04 1.03 9.4 1.2 2.0 7.0 1.1 – 7.0 1.1 5.9 – – 6.41 1002 0.001 2.0 3.9 0.4 0.51 1.63 4.53 9.5 6.2 2.0 0.1 3.1 – 7.0 4.1 1.31 – – 1.51 2002 0.001 – 3.8 1.4 5.41 7.13 5.14 5.6 0.3 2.0 0.1 5.1 – 8.0 3.0 7.71 – – 9.61 3002 0.001 – 7.7 7.4 5.31 4.12 8.25 3.7 7.3 3.0 9.0 2.1 1.0 0.1 4.0 0.22 – 2.3 9.91 4002 0.001 1.0 4.7 2.5 9.21 8.51 7.85 7.6 5.3 2.0 9.0 8.0 1.0 2.1 1.0 8.72 – 9.2 1.12 5002 0.001 1.0 6.7 5.5 3.21 7.31 9.06 3.6 1.3 1.0 8.0 0.1 1.0 1.1 – 9.13 – 8.2 9.91 6002 0.001 1.0 1.8 3.6 1.21 8.11 5.16 6.5 4.2 1.0 7.0 3.1 1.0 0.1 – 3.43 – 1.2 6.91 7002 0.001 2.0 8.8 9.5 2.21 9.01 1.26 4.5 1.2 1.0 7.0 6.1 1.0 9.0 – 4.23 – 7.1 5.22 8002 0.001 2.0 7.8 7.5 1.21 8.9 5.36 3.5 9.1 1.0 6.0 9.1 1.0 7.0 – 4.92 – 5.1 3.72 9002 0.001 1.0 2.8 7.5 2.21 7.8 1.56 1.5 6.1 1.0 6.0 1.2 1.0 6.0 – 6.72 – 1.1 3.13 0102 0.001 2.0 4.8 6.5 5.21 9.7 4.56 5.4 3.1 1.0 3.0 2.2 – 5.0 1.0 0.72 – 8.0 0.33 1102 0.001 2.0 0.9 6.4 7.21 2.7 3.66 2.4 0.1 1.0 3.0 4.2 – 4.0 – 4.42 – 6.0 2.73 2102 0.001 2.0 8.8 0.6 6.21 6.6 9.56 9.3 7.0 1.0 2.0 5.2 – 4.0 – 0.22 – 4.0 6.93 3102 0.001 1.0 3.9 0.6 4.21 9.5 2.66 6.3 6.0 1.0 1.0 4.2 – 3.0 1.0 8.91 – 3.0 5.24 4102 0.001 2.0 1.9 7.3 8.11 4.5 7.96 5.3 9.0 1.0 – 3.2 – 2.0 2.0 0.91 – 1.0 9.64 5102 0.001 2.0 7.7 1.3 0.11 1.5 0.37 4.4 8.1 1.0 – 3.2 – 2.0 1.0 0.71 7.3 – 8.74 ER 6102 0.001 2.0 7.6 9.2 6.01 9.4 7.47 9.4 2.2 – – 4.2 – 1.0 1.0 9.41 3.3 – 5.15 EB 7102 .setamitsE tegduB : EB .setamitsE desiveR : ER .elbigilgen/elbaliava toN/elbacilppa toN : '–' .'snaoL rehtO' sedulcni 'snoitutitsnI rehtO morf snaoL' ,4002 morF .'CIG morf snaoL' dna 'snaoL rehtO' sedulcni osla 'snoitutitsnI rehtO morf snaoL' ,3002 ot 7991 morF .1 :etoN .'snoitutitsnI rehtO morf snaoL' rednu dedulcni neeb sah emas eht ,elbaliava ton saw hsedarP lahcanurA rof tbeD lanretnI fo egrahcsiD fo pu-kaerb deliated sA .2 .'ygolodohteM dna secruoS ataD no etoN yrotanalpxE' ees oslA .3Appendix Tables Appendix Table 13: State Government Market Borrowings (` billion) Year Gross Allocation Repayments Net Allocation 1 2 3 4 1990-91 25.7 – 25.7 1991-92 33.6 – 33.6 1992-93 38.1 3.3 34.7 1993-94 41.5 5.1 36.4 1994-95 51.2 – 51.2 1995-96 62.7 3.4 59.3 1996-97 65.4 – 65.4 1997-98 77.5 5.6 71.9 1998-99 121.1 14.1 107.0 1999-00 137.1 13.0 124.1 2000-01 133.0 4.2 128.8 2001-02 187.1 14.5 172.6 2002-03* 308.5 17.9 290.6 2003-04* 505.2 41.5 463.8 2004-05* 391.0 51.2 339.8 2005-06 217.3 62.7 154.5 2006-07 266.0 65.5 200.5 2007-08 805.7 115.6 # 690.2 2008-09 1,290.8 143.7 1,147.1 2009-10 1,181.9 162.4 1,049.4 2010-11 1,572.0 156.4 1,421.6 2011-12 1,678.6 219.9 1,458.7 2012-13 2,187.1 306.3 1,880.8 2013-14 2,506.1 320.8 2,185.3 2014-15 2,698.4 333.8 2,364.6 2015-16 $ – 333.7 – 2016-17 – 393.3 – '–' : Nil. * : Include additional market borrowings of `100 billion for 2002-03, `266 billion for 2003-04 and `169 billion for 2004-05 under the debt swap scheme. # : Excluding `1.5 billion of buy-back of securities by Government of Odisha. $ : Ministry of Finance, Government of India has discontinued to provide gross/net allocation figures. Note: 1. Data from 2007-08 onwards includes the Union Territory of Puducherry. 2. Gross and net allocation from 2008-09 onwards includes additional allocations. Source : Reserve Bank records. 79StatementsStatements 83 srotacidnI lacsiF rojaM :1 tnemetatS )tnec reP( euneveR/tnemyaP tseretnI /erutidnepxE latnempoleveD-noN /erutidnepxE tnempoleveD euneveR/euneveR nwO etatS erutidnepxE *tnemesrubsiD etagerggA *tnemesrubsiD etagerggA erutidnepxE 71-6102 61-5102 51-4102 71-6102 61-5102 51-4102 71-6102 61-5102 51-4102 71-6102 61-5102 51-4102 )EB( )ER( )stnuoccA( )EB( )ER( )stnuoccA( )EB( )ER( )stnuoccA( )EB( )ER( )stnuoccA( 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 7.01 1.01 7.8 3.92 1.42 9.12 6.76 1.27 6.37 6.05 2.35 7.64 hsedarP arhdnA .1 4.7 1.7 4.8 1.72 2.62 7.92 1.07 7.07 4.66 2.92 2.72 7.03 rahiB .2 6.4 8.3 2.4 8.91 2.71 6.91 3.77 2.08 2.67 1.25 0.55 1.25 hragsittahhC .3 5.11 8.11 6.31 2.62 4.82 7.92 5.07 1.86 2.66 7.37 0.07 0.48 aoG .4 4.51 3.61 2.71 4.82 6.52 5.62 6.56 3.96 3.86 1.47 7.47 8.18 tarajuG .5 9.31 8.21 1.41 9.42 1.22 7.03 4.27 5.47 9.46 5.46 1.26 7.56 anayraH .6 6.8 9.7 2.9 8.32 3.22 4.72 0.37 1.47 9.76 2.25 9.84 2.64 dnahkrahJ .7 7.9 4.9 1.9 1.22 0.22 5.22 0.07 9.07 1.96 2.96 4.96 3.27 akatanraK .8 9.21 3.31 6.31 7.83 3.93 5.93 8.05 5.94 5.84 4.06 6.95 3.95 alareK .9 3.8 8.7 6.8 4.02 7.91 3.02 8.27 7.17 6.17 3.74 7.54 0.75 hsedarP ayhdaM .01 6.21 6.21 5.31 4.92 5.82 6.92 4.36 2.56 9.46 1.37 9.96 9.17 arthsarahaM .11 2.6 4.6 5.5 7.32 4.22 8.22 0.47 0.37 3.17 4.44 4.74 6.45 ahsidO .21 5.81 4.81 2.91 5.04 2.04 9.34 6.15 3.25 0.94 1.95 3.16 0.16 bajnuP .31 3.31 7.01 1.11 2.32 7.71 4.42 1.47 6.97 3.17 0.15 4.15 9.45 nahtsajaR .41 5.21 9.11 3.11 4.82 8.72 2.72 0.16 3.26 4.26 2.16 6.46 5.76 udaN limaT .51 9.7 0.9 3.01 2.91 3.32 4.32 4.87 5.37 6.37 5.47 5.86 5.07 anagnaleT .61 8.01 3.9 0.11 1.92 0.52 0.92 6.46 4.86 4.26 5.94 6.74 0.55 hsedarP rattU .71 2.02 0.02 8.02 3.23 5.23 1.53 6.06 6.06 1.75 3.14 8.73 6.93 lagneB tseW .81 7.11 2.11 9.11 2.72 5.52 7.72 0.76 6.86 6.56 8.65 9.55 2.95 I latoT yrogetaC laicepS .II 7.4 4.5 9.4 2.62 4.32 7.42 4.76 5.76 1.37 4.11 4.11 9.21 hsedarP lahcanurA .1 1.5 8.4 0.6 3.72 8.32 9.82 0.96 7.17 4.56 4.43 1.52 4.03 massA .2 7.21 5.21 4.41 5.03 6.03 8.13 6.26 9.36 1.26 2.43 9.43 5.04 hsedarP lahcamiH .3 6.01 3.01 0.21 9.82 2.13 3.53 1.86 9.56 1.16 8.92 2.13 3.82 rimhsaK dna ummaJ .4 6.5 7.5 5.6 3.13 2.13 4.33 0.26 9.16 2.85 2.01 6.9 6.9 rupinaM .5 4.6 2.6 5.6 9.42 1.42 8.72 2.17 5.27 5.96 2.02 7.71 5.02 ayalahgeM .6 6.8 8.6 4.5 3.43 3.13 2.72 9.16 6.56 0.17 6.9 7.8 0.9 maroziM .7 7.8 5.7 2.8 4.04 8.63 7.04 1.55 4.85 5.55 0.8 8.7 7.9 dnalagaN .8 0.7 3.6 4.6 2.72 4.62 2.53 4.76 3.96 1.26 8.12 2.22 9.23 mikkiS .9 5.9 8.9 2.9 8.23 6.72 4.82 9.16 4.76 0.76 5.61 8.81 4.81 arupirT .01 1.21 1.21 4.11 8.82 5.72 1.82 9.46 1.46 1.66 2.64 0.64 6.44 dnahkarattU .11 7.8 3.8 2.9 3.92 9.72 9.03 1.66 1.76 2.46 7.92 0.72 8.82 II latoT 4.11 9.01 6.11 4.72 7.52 0.82 9.66 4.86 5.56 1.45 0.35 4.65 setatS llA :meti omeM 5.9 9.9 8.11 5.12 3.12 7.02 0.27 4.27 1.27 7.401 0.211 9.511 ihleD TCN .1 2.01 0.01 2.11 2.72 4.52 9.62 2.07 8.17 7.96 1.76 6.56 6.86 yrrehcuduP .2 )...dtnoC(State Finances : A Study of Budgets of 2016-17 84 ).dlcnoC( srotacidnI lacsiF rojaM :1 tnemetatS )tnec reP( etagerggA/srefsnarT ssorG euneveR/noisneP /erutidnepxE dettimmoC /tnemyaP tseretnI etatS tnemesrubsiD erutidnepxE erutidnepxE euneveR stpieceR euneveR 71-6102 61-5102 51-4102 71-6102 61-5102 51-4102 71-6102 61-5102 51-4102 71-6102 61-5102 51-4102 )EB( )ER( )stnuoccA( )EB( )ER( )stnuoccA( )EB( )ER( )stnuoccA( )EB( )ER( )stnuoccA( 52 42 32 22 12 02 91 81 71 61 51 41 1 yrogetaC laicepS-noN .I 1.93 9.63 3.82 1.41 3.01 7.8 8.13 0.62 7.22 2.11 6.01 0.11 hsedarP arhdnA .1 3.56 7.65 0.06 8.41 8.21 6.51 2.03 3.72 7.23 6.6 2.7 8.7 rahiB .2 3.64 1.34 8.63 2.9 9.6 2.8 2.12 8.61 1.02 2.4 5.3 4.4 hragsittahhC .3 0.22 7.22 5.81 9.7 3.7 9.8 8.62 3.62 5.92 4.11 0.21 1.31 aoG .4 2.22 4.22 4.81 5.9 6.9 6.01 6.92 6.03 8.23 0.51 7.51 2.61 tarajuG .5 8.61 5.61 5.51 5.7 0.8 4.9 6.72 6.62 6.03 7.61 3.51 0.71 anayraH .6 5.84 0.54 5.24 8.9 6.01 9.01 3.72 3.82 9.03 5.7 1.7 3.9 dnahkrahJ .7 0.62 0.72 8.32 3.9 6.9 8.9 7.42 8.32 2.42 7.9 3.9 0.9 akatanraK .8 3.42 9.42 2.02 9.51 0.61 7.51 0.43 4.43 5.43 9.41 3.51 9.61 alareK .9 8.24 2.54 6.83 5.8 5.7 3.8 4.32 7.02 3.32 1.8 7.7 0.8 hsedarP ayhdaM .01 6.12 9.12 5.81 5.8 9.7 0.8 6.03 5.92 0.03 8.21 2.31 5.41 arthsarahaM .11 5.94 2.05 2.54 8.21 3.31 5.21 3.72 7.62 8.52 0.6 8.5 9.4 ahsidO .21 6.42 9.12 9.02 4.31 3.31 6.51 3.34 2.34 0.74 5.12 4.12 0.32 bajnuP .31 9.53 7.92 6.43 5.9 0.01 2.01 0.72 4.52 4.62 2.41 2.11 5.11 nahtsajaR .41 7.52 3.52 5.32 7.21 8.21 5.31 3.03 0.03 2.03 8.31 7.21 9.11 udaN limaT .51 5.22 2.62 7.42 9.8 7.01 3.8 2.22 2.62 5.52 6.7 0.9 2.01 anagnaleT .61 7.54 9.24 4.24 3.11 9.01 0.31 6.92 3.72 2.23 7.9 6.8 8.9 hsedarP rattU .71 5.84 9.54 1.83 1.11 1.11 7.11 1.73 7.63 4.83 2.02 7.12 0.52 lagneB tseW .81 4.53 1.43 0.13 9.01 5.01 1.11 3.92 2.82 8.92 7.11 4.11 3.21 I latoT yrogetaC laicepS .II 2.28 2.08 0.39 1.5 9.4 7.6 8.22 0.42 3.62 9.3 3.4 8.3 hsedarP lahcanurA .1 5.95 1.14 3.85 3.21 8.01 4.31 9.82 4.52 7.92 8.4 4.6 1.6 massA .2 7.25 1.35 1.14 7.51 9.51 7.41 7.43 7.43 0.63 9.21 7.21 0.61 hsedarP lahcamiH .3 2.85 0.85 5.75 4.01 2.11 6.21 4.63 6.83 5.93 4.9 3.9 2.21 rimhsaK dna ummaJ .4 6.18 2.87 2.28 9.21 3.21 9.21 6.43 1.43 4.53 1.5 4.5 9.5 rupinaM .5 7.96 8.37 5.76 7.5 9.5 2.8 0.52 4.52 1.92 1.6 6.5 3.6 ayalahgeM .6 2.88 4.78 7.47 1.21 4.8 6.9 8.73 1.23 2.82 2.7 0.6 5.5 maroziM .7 2.48 9.77 5.68 5.41 7.21 4.31 1.04 2.93 8.34 9.7 3.7 3.7 dnalagaN .8 6.76 3.96 1.76 4.01 7.9 9.8 3.72 1.62 6.52 7.6 6.5 4.5 mikkiS .9 2.37 9.07 4.47 6.11 9.11 2.11 5.34 3.63 0.43 8.7 8.7 4.7 arupirT .01 1.44 6.34 0.04 9.01 6.01 6.11 1.13 6.03 4.13 1.21 9.11 9.11 dnahkarattU .11 3.16 0.65 4.95 6.11 1.11 3.21 5.23 3.13 4.33 0.8 4.8 1.9 II latoT 0.83 3.63 6.33 0.11 6.01 2.11 7.92 5.82 1.03 3.11 1.11 0.21 setatS llA :meti omeM 1.51 2.51 3.31 3.0 – – 5.51 2.51 2.61 2.8 9.7 4.9 ihleD TCN .1 8.82 3.03 8.72 4.01 8.9 0.9 4.62 2.52 9.52 3.01 3.01 3.11 yrrehcuduP .2 elbacilppa toN/elbigilgeN/liN :’–‘ .setamitsE tegduB : EB .setamitsE desiveR : ER .stnemyaper sedulcni osla tnemesrubsid etagergga sa derdnuh ot pu dda ton yam tnemesrubsid etagergga ot oitar a sa erutidnepxe tnempoleved noN dna tnempoleveD :* .srotacidni ticfied ni sulprus setacidni ngis )–( evitageN :etoN .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSStatements 85 sulpruS/ticfieD euneveR :2 tnemetatS )noillib `( 71-6102 61-5102 51-4102 etatS )setamitsE tegduB( )setamitsE desiveR( )stnuoccA( euneveR euneveR euneveR euneveR euneveR euneveR euneveR euneveR euneveR /- sulpruS erutidnepxE stpieceR /)–( sulpruS erutidnepxE stpieceR /)–( sulpruS erutidnepxE stpieceR )+( ticfieD )+( ticfieD )+( ticfieD 8-9=01 9 8 5-6=7 6 5 2-3=4 3 2 1 yrogetaC laicepS-noN .I 7.84 7.141,1 0.390,1 4.14 2.539 8.398 9.142 7.841,1 7.609 hsedarP arhdnA .1 5.641- 4.990,1 9.542,1 8.41 7.610,1 8.100,1 5.85- 7.527 2.487 rahiB .2 4.05- 9.365 3.416 5.93- 7.845 1.885 6.51 0.593 3.973 hragsittahhC .3 6.1- 8.401 4.601 4.1 9.09 5.98 8.2- 1.47 9.67 aoG .4 4.23- 3.131,1 7.361,1 6.63- 3.700,1 8.340,1 3.35- 5.668 8.919 tarajuG .5 8.221 4.257 6.926 9.601 6.846 7.145 2.38 2.194 0.804 anayraH .6 9.96- 6.784 6.755 6.35- 9.234 5.684 3.2 9.713 6.513 dnahkrahJ .7 2.5- 4.203,1 6.703,1 0.01- 3.761,1 3.771,1 3.5- 1.630,1 4.140,1 akatanraK .8 7.031 8.679 2.648 1.801 3.818 2.017 0.831 5.717 5.975 alareK .9 1.53- 9.522,1 0.162,1 4.4- 9.601,1 3.111,1 7.26- 7.328 4.688 hsedarP ayhdaM .01 4.63 5.442,2 1.802,2 9.29 1.670,2 2.389,1 4.121 5.577,1 2.456,1 arthsarahaM .11 8.63- 4.447 3.187 3.86- 4.746 7.517 6.85- 4.115 0.075 ahsidO .21 8.97 6.185 8.105 6.57 6.135 0.654 9.57 1.664 2.093 bajnuP .31 0.88 5.023,1 5.232,1 3.25 2.021,1 9.760,1 2.23 4.549 3.319 nahtsajaR .41 5.851 3.046,1 8.184,1 8.49 9.774,1 1.383,1 1.46 3.882,1 2.422,1 udaN limaT .51 2.73- 1.279 2.900,1 6.0- 5.297 1.397 7.3- 7.605 4.015 anagnaleT .61 0.282- 5.335,2 6.518,2 7.381- 5.392,2 2.774,2 9.322- 3.017,1 2.439,1 hsedarP rattU .71 – 3.592,1 3.592,1 7.69 0.391,1 3.690,1 4.171 5.630,1 1.568 lagneB tseW .81 yrogetaC laicepS .II 2.22- 5.501 7.721 4.22- 7.19 1.411 8.91- 6.17 4.19 hsedarP lahcanurA .1 2.73- 6.426 8.166 1.041 7.285 6.244 0.9 8.093 8.183 massA .2 8.4 5.762 7.262 5.2 7.742 1.542 4.91 9.791 4.871 hsedarP lahcamiH .3 3.06- 3.444 6.405 3.24- 7.663 0.904 9.3 3.392 4.982 rimhsaK dna ummaJ .4 2.9- 5.48 7.39 6.5- 9.18 5.78 3.7- 7.27 0.08 rupinaM .5 9.3- 9.58 8.98 8.7- 2.67 0.48 8.1- 5.26 3.46 ayalahgeM .6 8.21- 9.36 7.67 9.8- 4.66 4.57 4.1 5.65 1.55 maroziM .7 0.9- 7.69 7.501 1.2- 8.78 9.98 9.8- 6.76 5.67 dnalagaN .8 6.2- 2.64 9.84 4.5- 1.34 5.84 3.7- 3.73 6.44 mikkiS .9 6.32- 3.501 9.821 7.22- 5.58 2.801 0.81- 4.47 4.29 arupirT .01 3.0- 5.223 8.223 8.2- 3.752 1.062 2.9 6.112 5.202 dnahkarattU .11 5.802- 3.563,22 8.375,22 1.113 3.298,91 3.185,91 0.754 9.273,61 8.519,51 setatS llA :meti omeM 4.55- 5.853 9.314 1.27- 1.582 2.753 8.06- 1.532 8.592 ihleD TCN .1 9.0 6.85 7.75 4.1 3.55 0.45 4.0 0.84 6.74 yrrehcuduP .2 .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSState Finances : A Study of Budgets of 2016-17 86 sulpruS/ticfieD lacsiF ssorG :3 tnemetatS )noillib `( 71-6102 61-5102 51-4102 etatS )setamitsE tegduB( )setamitsE desiveR( )stnuoccA( /)–( sulpruS erutidnepxE stpieceR /)–( sulpruS erutidnepxE stpieceR /)–( sulpruS erutidnepxE stpieceR )+(ticfieD )+(ticfieD )+(ticfieD 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.502 0.892,1 0.390,1 0.071 9.360,1 8.398 5.713 2.422,1 7.609 hsedarP arhdnA .1 1.061 0.604,1 9.542,1 1.582 9.682,1 8.100,1 8.111 0.698 2.487 rahiB .2 1.18 4.596 3.416 3.86 5.656 1.885 8.08 1.064 4.973 hragsittahhC .3 6.23 0.931 4.601 4.03 9.911 5.98 5.9 4.68 9.67 aoG .4 1.642 8.904,1 8.361,1 7.122 6.562,1 9.340,1 2.381 4.501,1 2.229 tarajuG .5 2.152 9.088 8.926 0.403 8.548 8.145 9.521 0.435 2.804 anayraH .6 3.65 9.316 6.755 9.211 4.995 5.684 6.56 3.183 6.513 dnahkrahJ .7 6.652 9.465,1 3.803,1 6.502 2.683,1 6.081,1 8.591 3.732,1 5.140,1 akatanraK .8 4.132 9.770,1 5.648 2.771 6.788 5.017 4.681 2.667 8.975 alareK .9 1.942 1.015,1 0.162,1 7.112 0.323,1 3.111,1 5.311 2.000,1 7.688 hsedarP ayhdaM .01 3.053 4.855,2 1.802,2 5.973 7.263,2 2.389,1 3.813 4.279,1 2.456,1 arthsarahaM .11 3.541 6.629 3.187 3.99 0.518 7.517 8.45 8.426 0.075 ahsidO .21 9.031 7.236 8.105 3.221 4.875 0.654 4.801 7.894 2.093 bajnuP .31 5.134 1.466,1 6.232,1 5.376 5.147,1 0.860,1 0.091 4.301,1 4.319 nahtsajaR .41 3.504 1.788,1 8.184,1 6.323 7.607,1 1.383,1 6.172 0.694,1 4.422,1 udaN limaT .51 7.432 9.342,1 2.900,1 1.961 2.269 1.397 1.49 5.406 4.015 anagnaleT .61 6.994 2.513,3 6.518,2 2.346 4.021,3 2.774,2 1.523 3.952,2 2.439,1 hsedarP rattU .71 6.391 9.884,1 3.592,1 8.152 7.453,1 8.201,1 5.372 6.831,1 1.568 lagneB tseW .81 yrogetaC laicepS .II 7.3 4.131 7.721 0.3 1.711 1.411 2.5- 2.68 4.19 hsedarP lahcanurA .1 7.66 5.827 8.166 5.652 1.996 6.244 3.45 1.634 8.183 massA .2 8.04 5.303 7.262 4.83 6.382 1.542 0.24 9.622 9.481 hsedarP lahcamiH .3 1.611 7.026 6.405 8.38 9.294 0.904 1.65 5.543 4.982 rimhsaK dna ummaJ .4 5.7 2.101 7.39 9.01 4.89 5.78 0.6 0.68 0.08 rupinaM .5 9.9 7.99 8.98 2.8 2.29 0.48 8.9 1.47 3.46 ayalahgeM .6 2.0 0.77 7.67 6.1 9.67 4.57 4.01 5.56 1.55 maroziM .7 4.5 1.111 7.501 6.11 5.101 9.98 3.1 9.77 5.67 dnalagaN .8 0.6 9.45 9.84 8.5 3.45 5.84 8.2 4.74 6.44 mikkiS .9 5.71 4.641 9.821 1.71 3.521 2.801 5.01 9.201 4.29 arupirT .01 7.06 5.383 8.223 5.74 6.703 1.062 3.85 1.262 8.302 dnahkarattU .11 2.594,4 6.070,72 3.575,22 6.339,4 4.525,42 8.195,91 9.172,3 2.991,91 3.729,51 setatS llA :meti omeM 4.82 3.244 9.314 2.4 4.163 2.753 2.2- 7.392 8.592 ihleD TCN .1 1.7 7.46 7.75 6.6 6.06 0.45 5.6 1.45 6.74 yrrehcuduP .2 .stpiecer latipac suoenallecsim dna stpiecer eunever sedulcni stpieceR DFG .1 : etoN .seirevocer fo ten secnavda dna snaol dna yaltuo latipac ,erutidnepxe eunever sedulcni erutidnepxE DFG .2 .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSStatements 87 ticfieD lacsiF ssorG fo noitisopmoceD :4 tnemetatS )noillib `( 71-6102 61-5102 51-4102 etatS )setamitsE tegduB( )setamitsE desiveR( )stnuoccA( DFG -noN teN latipaC euneveR DFG -noN teN latipaC euneveR DFG -noN teN latipaC euneveR tbed gnidneL yaltuO ticfieD tbed gnidneL yaltuO ticfieD tbed gnidneL yaltuO ticfieD latipaC latipaC latipaC stpieceR stpieceR stpieceR =61 51 41 31 21 =11 01 9 8 7 = 6 5 4 3 2 1 )51-41+31+21( )01-9+8+7( )5-4+3+2( yrogetaC laicepS-noN .I 0.502 – 4.2 9.351 7.84 0.071 – 1.3 6.521 4.14 5.713 – 5.83- 1.411 9.142 hsedarP arhdnA .1 1.061 – 6.5 1.103 5.641- 1.582 – 5.7 7.262 8.41 8.111 – 2.11- 5.181 5.85- rahiB .2 1.18 – 4.1 0.031 4.05- 3.86 – 3.0 5.701 5.93- 8.08 – 1.1- 2.66 6.51 hragsittahhC .3 6.23 – 1.0- 2.43 6.1- 4.03 – – 0.92 4.1 5.9 – 1.0- 4.21 8.2- aoG .4 1.642 1.0 2.8 4.072 4.23- 7.122 1.0 6.4 8.352 6.63- 2.381 4.2 7.2- 6.142 3.35- tarajuG .5 2.152 2.0 4.04 2.88 8.221 0.403 2.0 4.231 8.46 9.601 9.521 2.0 7.5 2.73 2.38 anayraH .6 3.65 – 4.61 9.901 9.96- 9.211 – 2.87 3.88 6.35- 6.56 – 9.7 4.55 3.2 dnahkrahJ .7 6.652 8.0 4.5 2.752 2.5- 6.502 3.3 6.7 3.112 0.01- 8.591 1.0 9.4 2.691 3.5- akatanraK .8 4.132 3.0 3.5 7.59 7.031 2.771 3.0 2.7 1.26 1.801 4.681 3.0 2.6 5.24 0.831 alareK .9 1.942 – 2.32- 5.703 1.53- 7.112 – 9.04 2.571 4.4- 5.311 3.0 7.75 8.811 7.26- hsedarP ayhdaM .01 3.053 – 8.3 1.013 4.63 5.973 – 3.2 3.482 9.29 3.813 – 7.1 2.591 4.121 arthsarahaM .11 3.541 – 7.41 5.761 8.63- 3.99 – 7.1 0.661 3.86- 8.45 – 7.2 7.011 6.85- ahsidO .21 9.031 – 0.3 0.84 8.97 3.221 – 2.3 5.34 6.57 4.801 – 3.1 2.13 9.57 bajnuP .31 5.134 1.0 3.901 2.432 0.88 5.376 1.0 8.783 5.332 3.25 0.091 1.0 0.3- 0.161 2.23 nahtsajaR .41 3.504 – 1.32 7.322 5.851 6.323 – 1.12 7.702 8.49 6.172 2.0 7.92 0.871 1.46 udaN limaT .51 7.432 – 3.12- 1.392 2.73- 1.961 – 3.11 5.851 6.0- 1.49 – 1.41 7.38 7.3- anagnaleT .61 6.994 – 8.26 8.817 0.282- 2.346 – 1.19 8.537 7.381- 1.523 – 1.61 0.335 9.322- hsedarP rattU .71 6.391 – 7.1 9.191 – 8.152 5.6 1.2 5.951 7.69 5.372 – 3.3 8.89 4.171 lagneB tseW .81 yrogetaC laicepS .II 7.3 – 2.0- 1.62 2.22- 0.3 – 1.0- 5.52 4.22- 2.5- – 2.0- 8.41 8.91- hsedarP lahcanurA .1 7.66 – – 9.301 2.73- 5.652 – 4.3 0.311 1.041 3.45 – 2.6 1.93 0.9 massA .2 8.04 – 1.4 9.13 8.4 4.83 – 1.4 8.13 5.2 0.24 5.6 3.4 7.42 4.91 hsedarP lahcamiH .3 1.611 – 8.0 6.571 3.06- 8.38 – 9.0 3.521 3.24- 1.65 – 8.0 3.15 9.3 rimhsaK dna ummaJ .4 5.7 – – 7.61 2.9- 9.01 – – 5.61 6.5- 0.6 – – 3.31 3.7- rupinaM .5 9.9 – 2.0 6.31 9.3- 2.8 – – 0.61 8.7- 8.9 – 4.0 2.11 8.1- ayalahgeM .6 2.0 – – 1.31 8.21- 6.1 – – 5.01 9.8- 4.01 – 3.0- 3.9 4.1 maroziM .7 4.5 – – 5.41 0.9- 6.11 – – 7.31 1.2- 3.1 – – 2.01 9.8- dnalagaN .8 0.6 – 2.0 5.8 6.2- 8.5 – 3.0 9.01 4.5- 8.2 – 3.0 8.9 3.7- mikkiS .9 5.71 – 2.0 9.04 6.32- 1.71 – 2.0 7.93 7.22- 5.01 – 1.0 3.82 0.81- arupirT .01 7.06 – 5.3 4.75 3.0- 5.74 – 0.1 3.94 8.2- 3.85 4.1 1.1 4.94 2.9 dnahkarattU .11 2.594,4 5.1 7.762 5.734,4 5.802- 6.339,4 5.01 9.118 2.128,3 1.113 9.172,3 5.11 2.701 1.917,2 0.754 setatS llA :meti omeM 4.82 – 7.61 1.76 4.55- 2.4 – 2.32 1.35 1.27- 2.2- – 5.41 0.44 8.06- ihleD TCN .1 1.7 – – 1.6 9.0 6.6 – – 3.5 4.1 5.6 – – 1.6 4.0 yrrehcuduP .2 .elbigilgeN/liN :’–‘ .ticfieD lacsiF ssorG :DFG srotacidni ticfied ni sulprus setacidni ngis )–( evitageN :etoN .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSState Finances : A Study of Budgets of 2016-17 88 )stnuoccA( 51-4102 – ticfieD lacsiF ssorG fo gnicnaniF :5 tnemetatS )noillib `( lacsiF ssorG llarevO srehtO secnattimeR esnepsuS stisopeD evreseR tnedivorP morf snaoL laicepS snaoL tekraM etatS /)–( sulpruS sulpruS dna dna sdnuF ,sdnuF ,CIL seitiruceS morf sgniworroB )+( ticfieD /)–( suoenallecsiM secnavdA .cte ,DRABAN ot deussi ertneC )21 ot 2.loC( )+( ticfieD ,CDCN FSSN dna IBS sknaB rehto 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 5.713 8.36 7.35 6.31- 0.5- 5.35 0.3- 0.31 2.1- 2.3 6.5- 5.851 hsedarP arhdnA .1 8.111 3.8 1.2- 1.0- 4.71- 2.22 5.2- 8.1- 2.6 5.13 8.0 7.66 rahiB .2 8.08 6.02 5.0- 9.3 8.2- 6.4 4.3 9.3 9.6 1.4 5.1- 1.83 hragsittahhC .3 5.9 6.2 1.2- 1.1- 8.1- 1.1 6.0 1.1 9.0 1.0- 8.1 7.6 aoG .4 2.381 2.81- 7.5 6.0 4.8 1.13 0.71 0.5 2.0- 7.4 4.3- 5.231 tarajuG .5 9.521 7.4 9.3- 1.0- 6.0- 7.4 4.0 4.01 4.02- 1.7 2.0- 7.321 anayraH .6 6.56 9.6 4.2- 4.2- 1.0- 9.01 8.2 0.2- 9.3 3.3 – 9.44 dnahkrahJ .7 8.591 1.96- 1.0- 3.0- 8.23 0.73 1.3 6.12 5.0- 4.4 9.5 9.061 akatanraK .8 4.681 2.6 9.0- 3.0 6.0 6.31 7.0 6.73 2.1 2.5 0.4 8.711 alareK .9 5.311 2.9- 2.4- 6.0- 6.4 2.6 4.1 6.9 8.6 8.11 4.5 7.18 hsedarP ayhdaM .01 3.813 7.6 6.1- 1.0- 2.25 1.44 7.2- 6.21 0.4- 0.8- 4.3- 6.222 arthsarahaM .11 8.45 0.5- 4.0 – 4.0 1.9 6.2 7.01 4.01 9.01 2.1- 4.61 ahsidO .21 4.801 5.1 1.1- – 4.0- 0.4- 5.6 4.71 4.0- 3.9 8.2 8.67 bajnuP .31 0.091 4.31 6.71 – 4.0- 1.41 2.1 8.92 3.01 0.1 9.2 0.001 nahtsajaR .41 6.172 6.81 2.0- 7.1 5.0- 7.8- 2.1 2.31 3.5 9.1 6.7 4.132 udaN limaT .51 1.49 0.5 8.2- 9.9- 7.4- 6.12 9.0 7.2 0.1 3.3 9.0 1.67 anagnaleT .61 1.523 5.16 6.54 1.61 4.5 5.01 9.62- 9.61 5.6 2.36 7.8- 1.531 hsedarP rattU .71 5.372 8.62 5.1- 7.1 9.01- 7.11 1.1- 1.01 1.0- 7.44 8.6 2.581 lagneB tseW .81 yrogetaC laicepS .II 2.5- 9.1 1.0- 8.0 9.61- 8.4 – 0.2 1.0 5.0 3.0- 8.1 hsedarP lahcanurA .1 3.45 6.51 – 3.0 9.0- 3.2- 2.3 9.8 8.0 8.01 5.3- 5.12 massA .2 0.24 7.0- 5.1- 1.0 3.0 0.5 – 9.11 0.1 0.9 6.0 3.61 hsedarP lahcamiH .3 1.65 1.1- 2.0- 4.52 4.2- 8.3 8.6- 3.22 8.0 1.4 0.1- 2.11 rimhsaK dna ummaJ .4 0.6 1.4 4.0- 2.0- 3.0- 7.0- 1.0 9.0 1.0- 3.0- 4.0- 4.3 rupinaM .5 8.9 2.4 1.0- 1.0- 8.0 6.1- 1.0- 3.1 2.0 8.0 2.0- 4.4 ayalahgeM .6 4.01 1.0 1.0 9.0 – 3.4 – 1.3 – 2.0 1.0- 8.1 maroziM .7 3.1 9.0- – 8.2 2.1 5.6- – 6.0 3.0- 1.0 2.0- 5.4 dnalagaN .8 8.2 1.2- 1.0- 1.0 6.0 1.0- 7.0 2.0 1.0 2.0 1.0- 1.3 mikkiS .9 5.01 2.4 1.0- 8.0 6.0- 4.0 3.0 0.3 1.1 3.1 3.0- 3.0 arupirT .01 3.85 6.6 7.0- 5.4 1.0 0.4 1.2 2.4 7.4 4.11 3.0 9.02 dnahkarattU .11 9.172,3 2.771 7.69 5.13 8.14 5.492 3.5 1.072 8.04 0.042 6.9 4.460,2 setatS llA :meti omeM 2.2- 4.6- – – – – – – – 5.31- 6.71 – ihleD TCN .1 5.6 6.1 8.0 5.0 3.0- 3.0- 6.0- 5.0 1.0 – 5.0- 7.4 yrrehcuduP .2 .elbigilgeN/liN :'–' .9 elbaT xidneppA ni sa emaS .1 :etoN 'tbeD lanretnI' rednu smeti gnicnanfi ehT .'srehtO' rednu dedulcni neeb sah emas eht dna hsedarP lahcanurA rof elbaliava ton saw 'tbeD lanretnI fo egrahcsiD' fo pu-kaerb deliated ehT .2 .'srehtO' tpecxe sisab ten a no ton ,erofereht ,era setatS eseht rof .dnuf ycnegnitnoc dna tnemelttes etats-retni ,dnuf ycnegnitnoc ot noitairporppa ,sdnob noitasnepmoc ,snoitutitsni rehto morf snaoL edulcni 'srehtO' .3 .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSStatements 89 )stnuoccA( 51-4102 – latoT ot tnec rep sA -ticfieD lacsiF ssorG fo gnicnaniF :6 tnemetatS )tnec reP( ssorG llarevO srehtO secnattimeR esnepsuS stisopeD evreseR tnedivorP morf snaoL laicepS snaoL tekraM etatS lacsiF sulpruS dna dna sdnuF ,sdnuF ,CIL seitiruceS morf sgniworroB /)–( sulpruS /)–( suoenallecsiM secnavdA .cte ,DRABAN deussi ertneC )+( ticfieD )+( ticfieD ,CDCN FSSN ot )21 ot 2.loC( dna IBS sknaB rehto 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.001 1.02 9.61 3.4- 6.1- 8.61 9.0- 1.4 4.0- 0.1 8.1- 9.94 hsedarP arhdnA .1 0.001 4.7 9.1- 1.0- 6.51- 9.91 2.2- 6.1- 5.5 2.82 8.0 6.95 rahiB .2 0.001 5.52 6.0- 9.4 4.3- 7.5 2.4 8.4 6.8 1.5 8.1- 2.74 hragsittahhC .3 0.001 6.72 3.22- 9.11- 0.91- 6.11 2.6 8.11 0.9 6.1- 5.81 2.07 aoG .4 0.001 0.01- 1.3 3.0 6.4 0.71 3.9 7.2 1.0- 6.2 8.1- 3.27 tarajuG .5 0.001 8.3 1.3- 1.0- 5.0- 7.3 3.0 3.8 2.61- 6.5 2.0- 3.89 anayraH .6 0.001 5.01 7.3- 6.3- 2.0- 7.61 2.4 1.3- 9.5 1.5 1.0- 4.86 dnahkrahJ .7 0.001 3.53- – 2.0- 8.61 9.81 6.1 0.11 2.0- 2.2 0.3 2.28 akatanraK .8 0.001 3.3 5.0- 1.0 3.0 3.7 4.0 2.02 6.0 8.2 2.2 2.36 alareK .9 0.001 1.8- 7.3- 5.0- 0.4 4.5 2.1 5.8 0.6 4.01 7.4 0.27 hsedarP ayhdaM .01 0.001 1.2 5.0- – 4.61 9.31 9.0- 0.4 3.1- 5.2- 1.1- 0.07 arthsarahaM .11 0.001 0.9- 7.0 – 8.0 7.61 7.4 6.91 9.81 9.91 2.2- 0.03 ahsidO .21 0.001 4.1 0.1- – 4.0- 7.3- 0.6 0.61 4.0- 5.8 6.2 9.07 bajnuP .31 0.001 1.7 3.9 – 2.0- 4.7 7.0 7.51 4.5 5.0 5.1 6.25 nahtsajaR .41 0.001 8.6 1.0- 6.0 2.0- 2.3- 5.0 9.4 0.2 7.0 8.2 2.58 udaN limaT .51 0.001 3.5 9.2- 6.01- 0.5- 9.22 0.1 8.2 0.1 5.3 9.0 9.08 anagnaleT .61 0.001 9.81 0.41 9.4 6.1 2.3 3.8- 2.5 0.2 5.91 7.2- 6.14 hsedarP rattU .71 0.001 8.9 5.0- 6.0 0.4- 3.4 4.0- 7.3 – 4.61 5.2 7.76 lagneB tseW .81 yrogetaC laicepS .II 0.001 0.73- 0.1 0.61- 2.523 6.29- – 6.83- 8.2- 0.01- 1.5 4.43- hsedarP lahcanurA .1 0.001 6.82 – 6.0 6.1- 3.4- 9.5 4.61 4.1 9.91 5.6- 7.93 massA .2 0.001 7.1- 7.3- 3.0 7.0 0.21 – 2.82 4.2 5.12 4.1 8.83 hsedarP lahcamiH .3 0.001 0.2- 4.0- 3.54 2.4- 7.6 1.21- 8.93 4.1 3.7 8.1- 9.91 rimhsaK dna ummaJ .4 0.001 0.96 9.6- 6.3- 4.5- 8.11- 4.1 4.41 9.1- 3.4- 4.7- 5.65 rupinaM .5 0.001 1.34 2.1- 9.0- 5.8 5.61- 4.1- 6.31 5.2 6.8 5.1- 3.54 ayalahgeM .6 0.001 6.0 6.0 0.9 3.0 7.14 1.0- 9.92 3.0 2.2 4.1- 9.61 maroziM .7 0.001 9.96- 4.2 9.602 4.78 1.284- – 3.14 2.91- 3.8 2.21- 0.733 dnalagaN .8 0.001 3.57- 3.2- 3.3 7.12 8.2- 9.52 9.8 3.2 8.8 2.2- 7.111 mikkiS .9 0.001 3.04 6.0- 8.7 8.5- 6.3 7.2 8.82 8.01 9.11 5.2- 1.3 arupirT .01 0.001 4.11 2.1- 7.7 2.0 9.6 7.3 2.7 0.8 6.91 6.0 9.53 dnahkarattU .11 0.001 4.5 0.3 0.1 3.1 0.9 2.0 3.8 2.1 3.7 3.0 1.36 setatS llA :meti omeM 0.001 8.092 – – – – – – – 4.516 3.608- – ihleD TCN .1 0.001 7.32 4.21 6.7 9.3- 2.5- 5.9- 8.7 2.2 – 0.7- 9.17 yrrehcuduP .2 .elbigilgeN/liN : '–' .9 elbaT xidneppA ni sa emaS )1( :etoN lanretnI' rednu smeti gnicnanfi ehT .'srehtO' rednu dedulcni neeb sah emas eht dna hsedarP lahcanurA rof elbaliava ton saw 'tbeD lanretnI fo egrahcsiD' fo pu-kaerb deliated ehT )2( .'srehtO' tpecxe sisab ten a no ton ,erofereht ,era setatS eseht rof 'tbeD .dnuf ycnegnitnoc dna tnemelttes etats-retni ,dnuf ycnegnitnoc ot noitairporppa sdnob noitasnepmoc ,snoitutitsni rehto morf snaoL edulcni 'srehtO' )3( evitisop tneserper tnenopmoc a fo ngis evitisop eht setats eseht htob rof ;DFG sulprus fo thgil ni nees eb ot sdeen tnenopmoc evitcepser fo noitubirtnoc eht hsedarP lahcanurA fo esac nI )4( .DFG fo noitcuder ni noitubirtnoc evitagen a tneserper ngis evitagen a saerehw noitubirtnoc .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSState Finances : A Study of Budgets of 2016-17 90 )ER( 61-5102 – ticfieD lacsiF ssorG fo gnicnaniF :7 tnemetatS )noillib `( ssorG llarevO srehtO secnattimeR esnepsuS stisopeD evreseR tnedivorP morf snaoL laicepS snaoL tekraM etatS lacsiF sulpruS dna dna sdnuF ,sdnuF ,CIL seitiruceS morf sgniworroB /)–( sulpruS /)–( suoenallecsiM secnavdA .cte ,DRABAN deussi ertneC )+( ticfieD ticfieD ,CDCN FSSN ot )21 ot 2.loC( )+( dna IBS sknaB rehto 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.071 9.3- 1.4- – – 6.4- 6.2 5.9 1.2 7.7- 1.6 1.071 hsedarP arhdnA .1 1.582 5.341 1.2- – – 8.1 – 6.3- 9.5 7.3 7.02 2.511 rahiB .2 3.86 7.0 2.8 – – 3.0 4.1 5.3 5.7 1.0- 8.0- 7.74 hragsittahhC .3 4.03 2.21 1.0- – 9.4 9.1 1.0 2.1 2.0 9.0- 1.2 8.8 aoG .4 7.122 7.4- 5.01 – – 2.33 – 7.6 2.0- 0.11- 3.0- 5.781 tarajuG .5 0.403 1.91- 8.961 3.0- 1.0- 6.5 8.0 5.31 8.6- 0.5 9.3 7.131 anayraH .6 9.211 8.41- 4.0 5.1- 3.0- 9.01 8.2 0.2- 9.8 8.8 3.3 6.69 dnahkrahJ .7 6.502 4.74 1.0- – 0.5 0.2- 3.54- 0.62 5.1 4.41 5.9 1.941 akatanraK .8 2.771 0.2 8.0- 5.0- 0.3 4.31- 1.0- 4.73 5.0- 1.0- 3.5 9.441 alareK .9 7.112 8.61 5.3- 3.3 5.51 4.31- 5.7 8.5 7.8 3.2 2.9 5.951 hsedarP ayhdaM .01 5.973 9.18 7.1- 6.0- 2.6- 4.32 2.01- 4.51 7.1- 4.31- 4.2 9.982 arthsarahaM .11 3.99 0.24- 0.1- 4.9- 6.89 4.83- – 0.8 6.32 6.2 4.9 0.84 ahsidO .21 3.221 5.4- 2.1- – 0.5 6.1 1.4- 4.51 9.2 0.61 3.1 0.09 bajnuP .31 5.376 3.73 1.924 – – 8.2 2.5- 9.23 1.11 3.21- 5.83 4.931 nahtsajaR .41 6.323 8.32 3.0- 4.2- 2.01- 3.7- 3.0 6.51 8.6 6.1- 5.31 3.582 udaN limaT .51 1.961 0.1- 3.21 – – 0.3- 5.4 0.3 6.6 5.3- 9.5 4.441 anagnaleT .61 2.346 4.63- 8.413 0.21- 8.53 9.13- 3.22 9.05 0.7 9.5 4.7- 3.492 hsedarP rattU .71 8.152 8.12- 2.5 – – 4.2 3.1- 2.01 – 4.92 1.31 5.412 lagneB tseW .81 yrogetaC laicepS .II 0.3 9.6 5.9- 3.0- 6.5 6.5- 5.0 1.0- 2.1 4.2 3.0- 2.2 hsedarP lahcanurA .1 5.652 6.591 – 0.6 3.0 9.6 – 1.01 2.7 0.21 7.0- 0.91 massA .2 4.83 8.6 8.0- – – – – 0.9 5.0 3.3- 2.0- 5.62 hsedarP lahcamiH .3 8.38 0.82 7.71 – 4.0- – 4.0 2.41 4.1 – 1.1- 7.32 rimhsaK dna ummaJ .4 9.01 0.4 1.0- – – 0.3 – 5.0 5.0 4.0- 4.0- 9.3 rupinaM .5 2.8 3.0- 1.0- – 0.1 1.0 – 7.1 3.0 2.0 1.0- 3.5 ayalahgeM .6 6.1 9.2- 2.0 2.0 – 2.0 – 8.2 1.0- 1.0 – 1.1 maroziM .7 6.11 0.31 5.0- – – 7.7- – 7.0 1.0 – 2.0- 0.6 dnalagaN .8 8.5 2.0 1.0- – – – 3.0- 4.0 1.0 1.0 – 3.5 mikkiS .9 1.71 0.8 1.0- 1.0 0.3- 8.2 1.0 8.2 3.2 2.0 3.0- 2.4 arupirT .01 5.74 0.2- 5.0 7.1 3.1 1.2 – 4.1 6.5 0.01 5.0 4.62 dnahkarattU .11 6.339,4 7.474 6.249 7.51- 0.651 3.82- 2.32- 7.292 7.201 7.85 8.231 5.048,2 setatS llA :meti omeM 2.4 4.1- 1.0- – – – – – – 4.41- 0.02 – ihleD TCN .1 6.6 7.1- 4.1 1.0- 3.0 3.1 2.0- 4.0 7.0 – – 5.4 yrrehcuduP .2 .setamitsE desiveR :ER .elbigilgeN/liN : '–' .9 elbaT xidneppA ni sa emaS )1( :etoN 'tbeD lanretnI' rednu smeti gnicnanfi ehT .'srehtO' rednu dedulcni neeb sah emas eht dna hsedarP lahcanurA rof elbaliava ton saw 'tbeD lanretnI fo egrahcsiD' fo pu-kaerb deliated ehT )2( .'srehtO' tpecxe sisab ten a no ton ,erofereht ,era setats eseht rof .dnuf ycnegnitnoc dna tnemelttes etats-retni ,dnuf ycnegnitnoc ot noitairporppa sdnob noitasnepmoc ,snoitutitsni rehto morf snaoL edulcni 'srehtO' )3( .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSStatements 91 )ER( 61-5102 – latoT ot tnec rep sA -ticfieD lacsiF ssorG fo gnicnaniF :8 tnemetatS )tnec reP( ssorG llarevO srehtO secnattimeR esnepsuS stisopeD evreseR tnedivorP morf snaoL laicepS snaoL tekraM etatS lacsiF sulpruS dna dna sdnuF ,sdnuF ,CIL seitiruceS morf sgniworroB /)–( sulpruS /)–( suoenallecsiM secnavdA .cte ,DRABAN deussi ertneC )+( ticfieD )+( ticfieD ,CDCN FSSN ot )21 ot 2.loC( dna IBS sknaB rehto 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.001 3.2- 4.2- – – 7.2- 6.1 6.5 2.1 5.4- 6.3 0.001 hsedarP arhdnA .1 0.001 3.05 7.0- – – 6.0 – 3.1- 1.2 3.1 3.7 4.04 rahiB .2 0.001 0.1 0.21 – – 5.0 0.2 1.5 9.01 1.0- 2.1- 8.96 hragsittahhC .3 0.001 2.04 4.0- 2.0- 2.61 3.6 3.0 9.3 8.0 1.3- 8.6 1.92 aoG .4 0.001 1.2- 7.4 – – 0.51 – 0.3 1.0- 0.5- 2.0- 6.48 tarajuG .5 0.001 3.6- 9.55 1.0- – 8.1 3.0 4.4 2.2- 6.1 3.1 3.34 anayraH .6 0.001 1.31- 3.0 3.1- 3.0- 7.9 4.2 8.1- 9.7 8.7 9.2 5.58 dnahkrahJ .7 0.001 1.32 – – 4.2 0.1- 0.22- 6.21 7.0 0.7 6.4 5.27 akatanraK .8 0.001 1.1 4.0- 3.0- 7.1 6.7- 1.0- 1.12 3.0- 1.0- 0.3 8.18 alareK .9 0.001 9.7 7.1- 5.1 3.7 3.6- 5.3 8.2 1.4 1.1 4.4 3.57 hsedarP ayhdaM .01 0.001 6.12 4.0- 2.0- 6.1- 2.6 7.2- 1.4 4.0- 5.3- 6.0 4.67 arthsarahaM .11 0.001 3.24- 0.1- 5.9- 3.99 7.83- – 1.8 7.32 7.2 4.9 3.84 ahsidO .21 0.001 7.3- 9.0- – 1.4 3.1 4.3- 6.21 4.2 1.31 0.1 6.37 bajnuP .31 0.001 5.5 7.36 – – 4.0 8.0- 9.4 7.1 8.1- 7.5 7.02 nahtsajaR .41 0.001 4.7 1.0- 8.0- 2.3- 2.2- 1.0 8.4 1.2 5.0- 2.4 2.88 udaN limaT .51 0.001 6.0- 3.7 – – 8.1- 7.2 8.1 9.3 1.2- 5.3 4.58 anagnaleT .61 0.001 7.5- 9.84 9.1- 6.5 0.5- 5.3 9.7 1.1 9.0 1.1- 8.54 hsedarP rattU .71 0.001 7.8- 1.2 – – 9.0 5.0- 1.4 – 7.11 2.5 2.58 lagneB tseW .81 yrogetaC laicepS .II 0.001 8.722 4.213- 9.8- 6.481 2.381- 6.51 4.3- 8.83 1.87 7.8- 7.17 hsedarP lahcanurA .1 0.001 2.67 – 4.2 1.0 7.2 – 9.3 8.2 7.4 3.0- 4.7 massA .2 0.001 6.71 0.2- – – – – 4.32 2.1 6.8- 6.0- 0.96 hsedarP lahcamiH .3 0.001 4.33 1.12 – 4.0- – 5.0 9.61 7.1 – 4.1- 3.82 rimhsaK dna ummaJ .4 0.001 9.63 1.1- – – 2.72 – 6.4 4.4 1.4- 1.4- 1.63 rupinaM .5 0.001 2.3- 5.1- 5.0 2.21 5.1 – 2.12 6.3 3.2 9.0- 4.46 ayalahgeM .6 0.001 9.381- 0.01 6.9 – 9.21 9.1 9.671 2.7- 8.8 3.0 8.07 maroziM .7 0.001 2.211 9.3- – – 0.66- – 3.6 0.1 3.0 5.1- 5.15 dnalagaN .8 0.001 2.4 2.1- – – – 2.5- 6.6 2.1 3.2 7.0- 7.29 mikkiS .9 0.001 6.64 5.0- 7.0 2.71- 1.61 4.0 3.61 4.31 1.1 7.1- 7.42 arupirT .01 0.001 2.4- 0.1 6.3 7.2 4.4 – 9.2 7.11 1.12 1.1 6.55 dnahkarattU .11 0.001 6.9 1.91 3.0- 2.3 6.0- 5.0- 9.5 1.2 2.1 7.2 6.75 setatS llA :meti omeM 0.001 8.23- 4.2- – – – – – – 4.343- 6.874 – ihleD TCN .1 0.001 8.52- 5.12 1.1- 1.4 5.91 6.2- 9.5 8.01 – 1.0- 8.76 yrrehcuduP .2 .setamitsE desiveR :ER .elbigilgeN/liN : ’–‘ .9 elbaT xidneppA ni sa emaS )1( :etoN 'tbeD lanretnI' rednu smeti gnicnanfi ehT .'srehtO' rednu dedulcni neeb sah emas eht dna hsedarP lahcanurA rof elbaliava ton saw 'tbeD lanretnI fo egrahcsiD' fo pu-kaerb deliated ehT )2( .'srehtO' tpecxe sisab ten a no ton ,erofereht ,era setats eseht rof .dnuf ycnegnitnoc dna tnemelttes etats-retni ,dnuf ycnegnitnoc ot noitairporppa sdnob noitasnepmoc ,snoitutitsni rehto morf snaoL edulcni 'srehtO' )3( .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSState Finances : A Study of Budgets of 2016-17 92 )EB( 71-6102 – ticfieD lacsiF ssorG fo gnicnaniF :9 tnemetatS )noillib `( lacsiF ssorG llarevO srehtO secnattimeR esnepsuS stisopeD evreseR tnedivorP ,CIL morf snaoL laicepS snaoL tekraM etatS /)–( sulpruS sulpruS dna dna sdnuF ,sdnuF ,DRABAN seitiruceS morf sgniworroB )+( ticfieD /)–( suoenallecsiM secnavdA .cte ,CDCN deussi ertneC )21 ot 2.loC( ticfieD rehto dna IBS FSSN ot )+( sknaB 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.502 0.1 6.0- – – 6.0- 4.0- 4.01 5.4 0.9- 3.2 3.791 hsedarP arhdnA .1 1.061 7.0 – – – 5.9- – 8.2- 3.31 5.2 5.11 5.441 rahiB .2 1.18 7.0 1.4 – – 3.0 4.1 5.3 0.21 2.1- 4.7 0.35 hragsittahhC .3 6.23 7.31 1.0- – 2.5 0.2 1.0 2.1 2.0 1.1- 9.1 5.9 aoG .4 1.642 5.2- 0.71 – – 6.03 1.0 0.9 – 2.03- 3.0- 2.222 tarajuG .5 2.152 5.63 9.29 4.0- 1.85- 7.6 3.0 7.51 5.2 8.3 4.6 0.541 anayraH .6 3.65 3.9- 1.8 6.1- 4.0- 5.8 1.0- 1.2- 9.4 9.4- 9.2 2.05 dnahkrahJ .7 6.652 8.1 – – 0.01 0.72- 3.1- 2.13 0.5 1.31 3.8 6.512 akatanraK .8 4.132 4.8 4.0 7.0- 2.0 4.4- 1.0 6.84 8.2 3.0- 7.21 7.361 alareK .9 1.942 9.3- 2.0 6.1 3.61 1.41- 4.1 1.6 1.9 3.3 1.11 0.812 hsedarP ayhdaM .01 3.053 2.55- 7.1- – 5.1- 9.15 4.4 7.71 0.1- 4.82- 2.0- 2.463 arthsarahaM .11 3.541 5.71 9.12 1.0 1.0 0.71- – 0.01 8.32 0.1 6.41 2.37 ahsidO .21 9.031 2.5- 6.0- – – 7.0 1.4- 6.61 9.3 7.21- 7.2 6.921 bajnuP .31 5.134 – 2.102 – – 1.2 1.0 4.63 5.11 7.21- 4.05 5.241 nahtsajaR .41 3.504 2.71 2.0- 0.2- 9.2- 0.81- 7.5 2.61 9.11 0.3 8.02 6.353 udaN limaT .51 7.432 1.0- 8.1- – – 9.3 8.2 8.3 4.3 8.2- 0.4 5.122 anagnaleT .61 6.994 9.3- 6.531 0.21- 8.0 3.82- 9.56 6.54 8.7 4.3 4.6- 0.192 hsedarP rattU .71 6.391 2.59- 2.8 – – 5.9 8.1- 2.01 – 8.62 9.7 0.822 lagneB tseW .81 yrogetaC laicepS .II 7.3 3.1 1.7- 3.0- 9.5 5.5- 5.0 1.0- 6.3 6.2 3.0- 0.3 hsedarP lahcanurA .1 7.66 5.9 0.1 6.6- 3.0 5.0 – 6.4 6.01 9.7 1.1 7.73 massA .2 8.04 2.2 8.0- – – – – 0.01 2.0 9.1 1.0- 4.72 hsedarP lahcamiH .3 1.611 4.33 5.54 – 1.0- – 3.0 9.61 0.1 3.1 0.1- 9.81 rimhsaK dna ummaJ .4 5.7 3.0 1.0- – – 0.3 – 5.0 5.0 4.0- 4.0- 2.4 rupinaM .5 9.9 2.0 9.0- 1.0 9.0 2.0 – 9.1 3.0 6.0 1.0- 7.6 ayalahgeM .6 2.0 9.3- 1.0- 0.1 – 1.0 – 6.2 1.0 1.0- 1.0 5.0 maroziM .7 4.5 3.2- 6.0- – – 7.0- – 7.0 – – 1.0- 4.8 dnalagaN .8 0.6 – – – – – – 1.0 1.0- 1.0- 1.0- 2.6 mikkiS .9 5.71 9.7 – 1.0 5.0- 2.0 2.0 8.2 9.0 5.0- 3.0- 7.6 arupirT .01 7.06 1.0 2.0 7.0 3.1 6.1 – 1.1 9.4 0.5 5.0 2.54 dnahkarattU .11 2.594,4 0.92- 9.125 0.02- 5.22- 4.3- 5.57 3.813 7.731 3.82- 6.751 4.783,3 setatS llA :meti omeM 4.82 5.61 – – – – – – – 5.61- 4.82 – ihleD TCN .1 1.7 0.2- 8.1 1.0- 3.0 4.1 1.0- 4.0 7.0 – 4.0- 0.5 yrrehcuduP .2 .setamitsE tegduB :EB .elbigilgeN/liN : ’–‘ .9 elbaT xidneppA ni sa emaS )1( :etoN 'tbeD lanretnI' rednu smeti gnicnanfi ehT .'srehtO' rednu dedulcni neeb sah emas eht dna hsedarP lahcanurA rof elbaliava ton saw 'tbeD lanretnI fo egrahcsiD' fo pu-kaerb deliated ehT )2( .'srehtO' tpecxe sisab ten a no ton ,erofereht ,era setats eseht rof .dnuf ycnegnitnoc dna tnemelttes etats-retni ,dnuf ycnegnitnoc ot noitairporppa sdnob noitasnepmoc ,snoitutitsni rehto morf snaoL edulcni 'srehtO' )3( .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSStatements 93 )EB( 71-6102 – latoT ot tnec rep sA – ticfieD lacsiF ssorG fo gnicnaniF :01 tnemetatS )tnec reP( ssorG llarevO srehtO secnattimeR esnepsuS stisopeD evreseR tnedivorP morf snaoL laicepS snaoL tekraM etatS lacsiF sulpruS dna dna sdnuF ,sdnuF ,CIL seitiruceS morf sgniworroB /)–( sulpruS /)–( suoenallecsiM secnavdA .cte ,DRABAN deussi ertneC )+( ticfieD )+( ticfieD ,CDCN FSSN ot )21 ot 2.loC( dna IBS sknaB rehto 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.001 5.0 3.0- – – 3.0- 2.0- 1.5 2.2 4.4- 1.1 3.69 hsedarP arhdnA .1 0.001 4.0 – – – 0.6- – 8.1- 3.8 6.1 2.7 2.09 rahiB .2 0.001 8.0 1.5 – – 4.0 7.1 3.4 7.41 5.1- 1.9 3.56 hragsittahhC .3 0.001 1.24 2.0- 1.0- 9.51 1.6 3.0 8.3 6.0 4.3- 8.5 3.92 aoG .4 0.001 0.1- 9.6 – – 4.21 1.0 7.3 – 3.21- 1.0- 3.09 tarajuG .5 0.001 5.41 0.73 2.0- 1.32- 6.2 1.0 3.6 0.1 5.1 5.2 7.75 anayraH .6 0.001 5.61- 5.41 8.2- 6.0- 0.51 2.0- 8.3- 8.8 8.8- 2.5 2.98 dnahkrahJ .7 0.001 7.0 – – 9.3 5.01- 5.0- 2.21 9.1 1.5 2.3 0.48 akatanraK .8 0.001 6.3 2.0 3.0- 1.0 9.1- – 0.12 2.1 1.0- 5.5 8.07 alareK .9 0.001 6.1- 1.0 7.0 5.6 7.5- 6.0 5.2 7.3 3.1 5.4 5.78 hsedarP ayhdaM .01 0.001 7.51- 5.0- – 4.0- 8.41 3.1 1.5 3.0- 1.8- 1.0- 0.401 arthsarahaM .11 0.001 0.21 1.51 – 1.0 7.11- – 9.6 4.61 7.0 1.01 4.05 ahsidO .21 0.001 0.4- 4.0- – – 5.0 1.3- 6.21 0.3 7.9- 1.2 0.99 bajnuP .31 0.001 – 6.64 – – 5.0 – 4.8 7.2 9.2- 7.11 0.33 nahtsajaR .41 0.001 2.4 1.0- 5.0- 7.0- 4.4- 4.1 0.4 9.2 7.0 1.5 2.78 udaN limaT .51 0.001 1.0- 8.0- – – 7.1 2.1 6.1 5.1 2.1- 7.1 4.49 anagnaleT .61 0.001 8.0- 1.72 4.2- 2.0 7.5- 2.31 1.9 6.1 7.0 3.1- 2.85 hsedarP rattU .71 0.001 2.94- 2.4 – – 9.4 9.0- 3.5 – 8.31 1.4 8.711 lagneB tseW .81 yrogetaC laicepS .II 0.001 2.63 7.191- 7.7- 8.951 6.841- 4.31 9.2- 2.89 1.96 2.7- 3.18 hsedarP lahcanurA .1 0.001 2.41 5.1 9.9- 4.0 8.0 – 9.6 9.51 9.11 7.1 6.65 massA .2 0.001 4.5 1.2- – – – – 5.42 5.0 7.4 3.0- 1.76 hsedarP lahcamiH .3 0.001 8.82 2.93 – 1.0- – 2.0 5.41 9.0 1.1 9.0- 3.61 rimhsaK dna ummaJ .4 0.001 4.4 0.2- – – 8.93 – 8.6 5.6 0.6- 9.5- 4.65 rupinaM .5 0.001 1.2 3.9- 0.1 8.8 1.2 – 6.91 5.3 7.5 8.0- 3.76 ayalahgeM .6 0.001 4.5961- 2.52- 7.434 – 7.12 3.4 9.4111 3.94 0.93- 3.73 3.791 maroziM .7 0.001 4.14- 5.01- – – 0.21- – 0.21 6.0- 5.0- 8.1- 8.451 dnalagaN .8 0.001 – 4.0- – – – – 6.1 2.1- 3.1- 7.1- 9.201 mikkiS .9 0.001 0.54 – 3.0 9.2- 3.1 3.1 0.61 4.5 6.2- 7.1- 0.83 arupirT .01 0.001 2.0 4.0 2.1 1.2 6.2 – 9.1 1.8 2.8 9.0 4.47 dnahkarattU .11 0.001 6.0- 6.11 4.0- 5.0- 1.0- 7.1 1.7 1.3 6.0- 5.3 4.57 setatS llA :meti omeM 0.001 2.85 – – – – – – – 2.85- 0.001 – ihleD TCN .1 0.001 1.82- 0.52 2.1- 4.4 2.02 4.1- 1.6 9.9 – 8.5- 9.07 yrrehcuduP .2 .setamitsE tegduB :EB .elbigilgeN/liN : ’–‘ .9 elbaT xidneppA ni sa emaS )1( :etoN 'tbeD lanretnI' rednu smeti gnicnanfi ehT .'srehtO' rednu dedulcni neeb sah emas eht dna hsedarP lahcanurA rof elbaliava ton saw 'tbeD lanretnI fo egrahcsiD' fo pu-kaerb deliated ehT )2( .'srehtO' tpecxe sisab ten a no ton ,erofereht ,era setats eseht rof .dnuf ycnegnitnoc dna tnemelttes etats-retni ,dnuf ycnegnitnoc ot noitairporppa sdnob noitasnepmoc ,snoitutitsni rehto morf snaoL edulcni 'srehtO' )3( .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSState Finances : A Study of Budgets of 2016-17 94 *erutidnepxE tnempoleveD :11 tnemetatS )noillib `( noitairaV 71-6102 61-5102 51-4102 etatS )tnec reP( )setamitsE tegduB( )setamitsE desiveR( )stnuoccA( 7.loC/01.loC 4.loC/7.loC latoT nalP-noN nalP latoT nalP-noN nalP latoT nalP-noN nalP 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 6.31 7.81- 3.709 9.324 4.384 4.897 3.314 1.583 9.189 5.856 4.323 hsedarP arhdnA .1 0.8 2.94 6.410,1 1.423 5.096 0.939 3.933 7.995 2.926 5.702 7.124 rahiB .2 8.2 8.84 2.945 8.331 5.514 3.435 9.351 3.083 2.953 4.68 8.272 hragsittahhC .3 7.91 9.14 4.101 1.44 3.75 8.48 8.93 0.54 7.95 4.33 3.62 aoG .4 7.6 6.51 4.389 4.623 0.756 6.129 1.833 5.385 9.697 0.803 9.884 tarajuG .5 8.0 7.97 4.856 6.362 8.493 5.356 7.232 7.024 5.363 1.681 5.771 anayraH .6 5.0 5.96 4.364 6.301 8.953 2.164 0.901 1.253 1.272 4.09 7.181 dnahkrahJ .7 3.31 6.31 5.441,1 7.354 9.096 9.900,1 8.714 1.295 1.988 0.283 0.705 akatanraK .8 3.42 6.81 2.175 1.143 1.032 7.954 9.582 7.371 7.783 6.642 1.141 alareK .9 6.02 7.32 7.291,1 9.964 8.227 1.989 4.734 6.155 4.997 1.604 3.393 hsedarP ayhdaM .01 3.5 0.02 0.896,1 1.910,1 9.876 2.216,1 2.619 9.596 0.443,1 1.278 9.174 arthsarahaM .11 5.21 2.23 0.696 4.142 6.454 5.816 9.712 6.004 9.764 5.171 4.692 ahsidO .21 1.7 8.32 2.543 3.212 0.331 5.223 9.512 6.601 5.062 5.581 1.57 bajnuP .31 7.11- 1.37 2.862,1 2.014 0.858 7.534,1 1.654 6.979 4.928 2.893 3.134 nahtsajaR .41 0.9 9.21 2.702,1 7.185 5.526 0.801,1 1.515 9.295 5.189 4.574 1.605 udaN limaT .51 8.93 4.95 1.120,1 4.163 7.956 4.037 1.413 3.614 2.854 5.722 8.032 anagnaleT .61 1.0- 9.05 4.412,2 3.099 1.422,1 1.712,2 8.931,1 3.770,1 4.964,1 2.117 3.857 hsedarP rattU .71 3.01 2.52 2.079 7.104 6.865 0.088 4.153 6.825 7.207 3.013 4.293 lagneB tseW .81 yrogetaC laicepS .II 8.8 0.53 9.49 6.83 3.65 2.78 0.53 2.25 6.46 7.22 9.14 hsedarP lahcanurA .1 5.0 3.57 2.125 8.142 4.972 5.815 2.412 3.403 7.592 9.561 8.921 massA .2 4.6 5.72 0.402 3.821 7.57 7.191 5.811 2.37 4.051 0.19 4.95 hsedarP lahcamiH .3 3.03 6.25 6.534 – – 3.433 – – 0.912 6.051 4.86 rimhsaK dna ummaJ .4 6.2 1.22 7.46 4.22 3.24 0.36 3.02 8.24 6.15 4.81 2.33 rupinaM .5 7.6 9.03 1.47 8.12 3.25 4.96 2.91 2.05 1.35 0.12 1.23 ayalahgeM .6 0.5- 0.01 7.94 3.91 4.03 4.25 8.91 5.23 6.74 3.91 3.82 maroziM .7 9.2 8.83 1.46 7.92 4.43 3.26 6.92 7.23 9.44 2.42 7.02 dnalagaN .8 9.0- 1.03 7.83 3.21 3.62 0.93 9.11 1.72 0.03 0.01 0.02 mikkiS .9 7.7 3.32 3.49 7.03 6.36 6.78 3.03 2.75 0.17 4.62 6.44 arupirT .01 6.22 8.61 2.752 6.001 6.651 8.902 0.38 8.621 6.971 1.87 4.101 dnahkarattU .11 1.8 9.13 2.509,81 7.747,7 9.127,01 9.094,71 7.574,7 0.186,9 9.952,31 1.485,6 7.576,6 setatS llA :meti omeM 2.22 2.32 6.533 1.241 5.391 6.472 1.021 5.451 9.222 4.88 5.431 ihleD TCN .1 2.4 6.41 6.64 8.22 8.32 7.44 3.22 5.22 0.93 9.81 1.02 yrrehcuduP .2 .sesoprup tnempoleved rof setats yb dednetxe secnavda dna snaol dna stnuocca latipac dna eunever no erutidnepxe esirpmoC :* .rimhsaK & ummaJ yb nevig ton si pu kaerb eht sa pu dda ton lliw )EB( 71-6102 & )ER( 61-5102 rof pu kaerb nalp non-nalp setats llA :etoN .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSStatements 95 *erutidnepxE tnempoleveD-noN :21 tnemetatS )noillib `( noitairaV 71-6102 61-5102 51-4102 etatS )tnec reP( )setamitsE tegduB( )setamitsE desiveR( )stnuoccA( 7.loC/01.loC 4.loC/7.loC latoT nalP-noN nalP latoT nalP-noN nalP latoT nalP-noN nalP 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 2.74 3.8- 4.393 5.583 9.7 3.762 7.562 6.1 6.192 8.782 8.3 hsedarP arhdnA .1 5.21 5.32 6.193 1.853 5.33 0.843 4.503 6.24 7.182 6.362 1.81 rahiB .2 2.32 9.32 0.141 9.531 1.5 5.411 1.801 4.6 4.29 1.98 2.3 hragsittahhC .3 8.6 0.23 8.73 4.03 4.7 3.53 8.52 5.9 8.62 4.32 4.3 aoG .4 8.42 1.01 0.524 4.393 6.13 5.043 3.613 2.42 3.903 7.882 7.02 tarajuG .5 1.71 8.21 9.622 2.912 7.7 8.391 1.781 7.6 8.171 8.761 0.4 anayraH .6 8.8 7.62 9.051 1.041 8.01 8.831 9.521 9.21 5.901 7.301 8.5 dnahkrahJ .7 1.51 7.8 4.163 0.943 4.21 1.413 5.403 7.9 0.982 7.082 3.8 akatanraK .8 2.91 6.51 0.534 6.134 4.3 0.563 7.163 3.3 8.513 6.313 2.2 alareK .9 1.32 2.02 8.433 8.423 0.01 0.272 3.662 7.5 2.622 3.222 9.3 hsedarP ayhdaM .01 7.11 7.41 7.687 4.767 3.91 4.407 6.586 7.81 9.316 8.306 1.01 arthsarahaM .11 3.71 8.62 5.222 5.712 0.5 7.981 9.481 8.4 6.941 1.441 5.5 ahsidO .21 5.9 0.6 8.072 1.862 7.2 3.742 7.442 6.2 4.332 0.032 4.3 bajnuP .31 1.42 7.21 2.793 5.083 7.61 1.023 3.703 9.21 0.482 5.372 5.01 nahtsajaR .41 6.31 4.51 6.165 5.535 1.62 3.494 1.774 3.71 2.824 9.024 3.7 udaN limaT .51 1.8 4.85 9.942 3.332 6.61 3.132 8.622 5.4 0.641 2.041 7.5 anagnaleT .61 2.32 4.81 9.699 2.659 7.04 2.908 1.377 2.63 2.386 4.456 8.82 hsedarP rattU .71 7.9 4.9 7.715 8.505 9.11 9.174 4.064 4.11 3.134 4.524 9.5 lagneB tseW .81 yrogetaC laicepS .II 2.22 1.83 9.63 5.72 4.9 2.03 8.42 4.5 8.12 0.02 9.1 hsedarP lahcanurA .1 8.91 8.13 1.602 1.791 0.9 0.271 9.461 1.7 6.031 9.521 7.4 massA .2 3.8 6.91 6.99 0.89 6.1 9.19 3.09 6.1 9.67 4.57 5.1 hsedarP lahcamiH .3 7.61 4.52 1.581 – – 6.851 – – 5.621 1.121 3.5 rimhsaK dna ummaJ .4 7.2 4.7 6.23 7.13 0.1 8.13 9.92 9.1 6.92 4.72 2.2 rupinaM .5 3.21 9.8 9.52 2.42 7.1 1.32 8.12 3.1 2.12 1.02 1.1 ayalahgeM .6 4.01 8.63 6.72 0.72 6.0 0.52 7.32 3.1 2.81 0.71 2.1 maroziM .7 9.91 0.91 0.74 9.14 1.5 2.93 3.73 9.1 9.23 0.13 9.1 dnalagaN .8 9.4 3.21- 6.51 6.41 0.1 9.41 1.31 8.1 0.71 6.51 4.1 mikkiS .9 8.93 0.91 1.05 6.74 5.2 8.53 7.23 2.3 1.03 7.62 4.3 arupirT .01 8.62 2.81 2.411 0.111 2.3 0.09 0.88 1.2 2.67 5.37 7.2 dnahkarattU .11 8.71 0.61 8.147,7 0.352,7 7.303 1.075,6 2.351,6 3.852 7.466,5 7.684,5 0.871 setatS llA :meti omeM 9.32 5.62 3.001 8.78 5.21 0.18 5.17 5.9 0.46 7.85 3.5 ihleD TCN .1 2.41 1.5 1.81 3.61 8.1 8.51 3.41 5.1 0.51 6.31 4.1 yrrehcuduP .2 .sesoprup tnempoleved-non rof setats yb dednetxe secnavda dna snaol dna stnuocca latipac dna eunever no erutidnepxe esirpmoC :* .rimhsaK & ummaJ yb nevig ton si pu kaerb eht sa pu dda ton lliw )EB( 71-6102 & )ER( 61-5102 rof pu kaerb nalp non-nalp setats llA : etoN .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB : ecruoSState Finances : A Study of Budgets of 2016-17 96 stnemyaP tseretnI :31 tnemetatS )noillib `( )tnec reP( noitairaV 71-6102 61-5102 51-4102 etatS 5.loC/7.loC 4.loC/6.loC 3.loC/5.loC 2.loC/4.loC )setamitsE tegduB( )setamitsE desiveR( )stnuoccA( teN ssorG teN ssorG *teN ssorG *teN ssorG *teN ssorG 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 8.92 3.92 9.87 3.5- 0.121 6.221 2.39 8.49 1.25 1.001 hsedarP arhdnA .1 9.21 1.31 6.91 0.81 1.87 8.18 2.96 3.27 8.75 3.16 rahiB .2 6.82 4.42 6.71 1.52 4.32 9.52 2.81 8.02 5.51 6.61 hragsittahhC .3 1.31 4.21 9.5 8.6 9.11 1.21 5.01 8.01 9.9 1.01 aoG .4 2.5 6.6 6.8 6.9 2.951 7.471 3.151 8.361 3.931 5.941 tarajuG .5 3.21 7.62 6.02 5.91 1.18 9.401 3.27 8.28 9.95 3.96 anayraH .6 1.91 9.12 7.71 1.71 1.93 8.14 8.23 3.43 9.72 3.92 dnahkrahJ .7 0.71 7.51 9.41 5.61 6.411 7.621 0.89 5.901 3.58 0.49 akatanraK .8 4.61 3.61 8.01 2.11 7.421 3.621 1.701 6.801 7.69 7.79 alareK .9 3.91 1.91 7.34 5.12 6.99 3.201 5.38 9.58 1.85 7.07 hsedarP ayhdaM .01 6.61 6.7 8.21 4.9 0.172 2.282 4.232 2.262 1.602 6.932 arthsarahaM .11 0.41 4.21 5.35 2.74 4.34 5.64 1.83 4.14 8.42 1.82 ahsidO .21 3.01 5.01 0.8 0.9 5.401 9.701 7.49 6.79 7.78 6.98 bajnuP .31 2.65 8.64 0.02 1.41 5.751 3.571 8.001 4.911 0.48 6.401 nahtsajaR .41 9.81 1.61 5.32 1.12 1.771 5.402 9.841 2.671 6.021 5.541 udaN limaT .51 2.92 6.7 9.88 0.73 1.06 1.77 5.64 6.17 6.42 3.25 anagnaleT .61 6.92 2.82 9.32 0.31 8.562 3.372 1.502 1.312 6.561 6.881 hsedarP rattU .71 0.01 0.01 4.01 3.01 7.852 0.262 2.532 2.832 1.312 9.512 lagneB tseW .81 yrogetaC laicepS .II 2.1 8.1 6.53 2.04 6.4 0.5 6.4 9.4 4.3 5.3 hsedarP lahcanurA .1 7.31 1.41 2.12 5.02 8.72 1.23 5.42 1.82 2.02 3.32 massA .2 5.9 4.9 4.01 1.9 2.33 0.43 3.03 1.13 5.72 5.82 hsedarP lahcamiH .3 7.42 5.42 2.7 4.7 0.74 2.74 7.73 0.83 2.53 3.53 rimhsaK dna ummaJ .4 6.1 5.1 9.2- 1.1- 4.4 8.4 3.4 7.4 4.4 7.4 rupinaM .5 2.71 0.71 8.81 3.61 1.5 5.5 4.4 7.4 7.3 1.4 ayalahgeM .6 9.22 2.22 4.05 2.74 3.5 5.5 3.4 5.4 9.2 1.3 maroziM .7 2.72 1.72 6.91 5.81 3.8 4.8 6.6 6.6 5.5 6.5 dnalagaN .8 0.91 0.91 8.93 1.41 9.2 3.3 4.2 7.2 7.1 4.2 mikkiS .9 3.22 8.81 6.71 5.32 1.9 0.01 5.7 4.8 4.6 8.6 arupirT .01 8.52 6.52 4.13 0.92 0.83 0.93 2.03 0.13 0.32 1.42 dnahkarattU .11 2.91 3.71 0.02 9.31 6.673,2 5.245,2 6.499,1 1.861,2 8.266,1 2.409,1 setatS llA :meti omeM 6.5 8.02 8.8 3.1 8.72 9.33 4.62 1.82 2.42 7.72 ihleD TCN .1 4.8 8.7 0.5 9.2 1.5 0.6 7.4 5.5 5.4 4.5 yrrehcuduP .2 .stpieceR tseretnI sunim tnemyaP tseretnI ssorG :* .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSStatements 97 *euneveR xaT :41 tnemetatS )tnec rep( sexaT lartneC ni erahS euneveR xaT nwO euneveR xaT etatS 71-6102 61-5102 51-4102 71-6102 61-5102 51-4102 71-6102 61-5102 51-4102 )EB( )ER( )stnuoccA( )EB( )ER( )stnuoccA( )EB( )ER( )stnuoccA( 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 8.4 8.4 0.5 4.5 2.5 7.5 2.5 1.5 5.5 hsedarP arhdnA .1 3.11 1.11 1.21 1.3 0.3 8.2 0.6 8.5 5.5 rahiB .2 6.3 5.3 7.2 3.2 5.2 1.2 7.2 9.2 3.2 hragsittahhC .3 4.0 4.0 3.0 5.0 5.0 5.0 5.0 5.0 5.0 aoG .4 6.3 5.3 4.3 4.7 4.7 2.8 1.6 1.6 8.6 tarajuG .5 2.1 2.1 2.1 2.4 1.4 7.3 1.3 1.3 0.3 anayraH .6 6.3 6.3 1.3 8.1 7.1 4.1 4.2 3.2 9.1 dnahkrahJ .7 2.5 2.5 8.4 7.8 9.8 4.9 5.7 6.7 1.8 akatanraK .8 8.2 9.2 6.2 9.4 7.4 7.4 2.4 0.4 1.4 alareK .9 5.8 7.8 9.7 8.4 8.4 9.4 1.6 2.6 8.5 hsedarP ayhdaM .01 2.6 1.6 8.5 9.41 3.51 4.51 9.11 1.21 6.21 arthsarahaM .11 2.5 1.5 3.5 4.2 6.2 7.2 4.3 5.3 4.3 ahsidO .21 7.1 7.1 5.1 2.3 4.3 4.3 7.2 8.2 9.2 bajnuP .31 1.6 1.6 5.6 5.5 4.5 2.5 7.5 6.5 6.5 nahtsajaR .41 5.4 6.4 5.5 4.9 2.01 6.01 7.7 2.8 1.9 udaN limaT .51 7.2 7.2 7.2 7.5 1.5 9.3 7.4 3.4 6.3 anagnaleT .61 5.02 6.02 8.12 5.01 2.01 0.01 0.41 8.31 4.31 hsedarP rattU .71 1.8 1.8 0.8 3.5 0.5 3.5 3.6 1.6 1.6 lagneB tseW .81 yrogetaC laicepS .II 9.11 2.21 5.3 3.1 4.1 3.1 4.7 7.7 4.2 hsedarP lahcanurA .1 7.82 9.82 7.83 3.13 1.92 5.72 8.92 0.92 9.23 massA .2 6.6 6.6 3.8 9.41 7.51 3.71 2.01 4.01 0.31 hsedarP lahcamiH .3 4.41 9.31 1.41 4.81 6.91 4.81 2.61 3.61 4.61 rimhsaK dna ummaJ .4 4.5 6.5 8.4 3.1 5.1 5.1 6.3 9.3 1.3 rupinaM .5 6.5 8.5 4.4 5.2 5.2 7.2 3.4 5.4 5.3 ayalahgeM .6 0.4 1.4 9.2 7.0 8.0 8.0 6.2 7.2 8.1 maroziM .7 6.4 4.4 3.3 0.1 1.1 1.1 0.3 0.3 2.2 dnalagaN .8 2.3 2.3 6.2 3.1 5.1 5.1 4.2 5.2 0.2 mikkiS .9 5.6 9.5 5.5 9.2 2.3 4.3 0.5 8.4 4.4 arupirT .01 1.9 4.9 0.21 2.42 7.32 3.42 6.51 3.51 4.81 dnahkarattU .11 elbacilppa toN :’–‘ .sgnoleb etats a hcihw ot etats yrogetac laiceps dna laiceps non fo latot evitcepser ot soitar sA :* .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB : ecruoSState Finances : A Study of Budgets of 2016-17 98 *euneveR xaT-noN :51 tnemetatS )tnec rep( stnarG euneveR xaT-noN nwO euneveR xaT-noN etatS 71-6102 61-5102 51-4102 71-6102 61-5102 51-4102 71-6102 61-5102 51-4102 )EB( )ER( )stnuoccA( )EB( )ER( )stnuoccA( )EB( )ER( )stnuoccA( 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 5.7 9.5 7.8 1.3 5.3 2.8 0.6 1.5 5.8 hsedarP arhdnA .1 6.9 2.7 6.7 3.1 3.1 2.1 8.6 3.5 4.5 rahiB .2 7.3 1.4 6.3 2.4 7.5 6.3 9.3 6.4 6.3 hragsittahhC .3 2.0 2.0 2.0 6.1 5.1 7.1 7.0 7.0 8.0 aoG .4 9.3 3.4 3.4 0.7 9.7 1.7 9.4 5.5 3.5 tarajuG .5 3.2 8.2 0.2 7.4 5.3 5.3 1.3 0.3 5.2 anayraH .6 3.3 6.3 9.2 7.4 6.4 2.3 8.3 0.4 0.3 dnahkrahJ .7 8.3 2.4 8.5 5.3 6.3 5.3 7.3 0.4 0.5 akatanraK .8 2.3 0.3 0.3 4.6 9.5 4.5 2.4 0.4 8.3 alareK .9 8.6 9.6 0.7 4.6 4.6 8.7 7.6 7.6 3.7 hsedarP ayhdaM .01 0.7 3.8 0.8 2.11 8.9 4.9 4.8 8.8 5.8 arthsarahaM .11 2.5 7.5 1.5 5.5 0.6 0.6 3.5 8.5 5.5 ahsidO .21 9.1 7.1 3.2 1.2 7.2 2.2 0.2 0.2 3.2 bajnuP .31 8.6 1.7 8.7 9.7 9.7 9.9 2.7 3.7 5.8 nahtsajaR .41 9.6 2.7 4.7 5.5 9.5 2.6 4.6 8.6 0.7 udaN limaT .51 1.4 1.4 8.2 8.9 1.7 8.4 0.6 1.5 5.3 anagnaleT .61 1.41 6.41 0.31 6.31 1.51 9.41 9.31 8.41 7.31 hsedarP rattU .71 6.9 1.9 3.8 5.1 4.1 2.1 9.6 5.6 8.5 lagneB tseW .81 yrogetaC laicepS .II 4.3 9.3 9.8 2.3 8.3 6.4 3.3 9.3 4.8 hsedarP lahcanurA .1 5.32 1.51 6.71 0.53 8.12 2.42 0.52 0.61 4.81 massA .2 7.11 2.41 0.9 0.01 5.71 9.02 4.11 6.41 3.01 hsedarP lahcamiH .3 3.52 2.52 3.02 0.42 0.72 8.91 1.52 4.52 2.02 rimhsaK dna ummaJ .4 5.4 6.5 3.7 1.1 5.1 8.1 1.4 0.5 6.6 rupinaM .5 3.3 3.4 7.4 8.2 4.2 4.3 2.3 1.4 6.4 ayalahgeM .6 0.4 4.5 1.5 7.1 1.2 4.2 7.3 0.5 8.4 maroziM .7 2.6 8.6 4.7 6.1 9.1 7.2 6.5 2.6 9.6 dnalagaN .8 6.1 4.2 0.3 2.2 8.2 0.7 7.1 4.2 5.3 mikkiS .9 2.6 8.6 7.7 8.1 2.2 0.2 7.5 2.6 1.7 arupirT .01 3.01 3.01 8.8 7.61 0.71 1.11 2.11 2.11 1.9 dnahkarattU .11 0.001elbacilppa toN :’–‘ .sgnoleb etats a hcihw ot etats yrogetac laiceps dna laiceps non fo latot evitcepser ot soitar sA : ’* .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB : ecruoSStatements 99 ertneC eht morf snaoL :61 tnemetatS )noillib `( )tnec reP( noitairaV 71-6102 61-5102 51-4102 etatS 5.loC/7.loC 4.loC/6.loC 3.loC/5.loC 2.loC/4.loC )setamitsE tegduB( )setamitsE desiveR( )stnuoccA( teN ssorG teN ssorG *teN ssorG *teN ssorG *teN ssorG 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 6.16- 9.12- .. 8.08 3.2 8.9 1.6 6.21 6.5- 0.7 hsedarP arhdnA .1 4.44- 9.92- .. .. 5.11 6.91 7.02 9.72 8.0 2.7 rahiB .2 .. .. 0.64- .. 4.7 0.9 8.0- 8.0 5.1- 1.0 hragsittahhC .3 5.8- 9.4 2.81 5.61 9.1 5.2 1.2 4.2 8.1 0.2 aoG .4 4.52- – 1.09- 6.69 3.0- 4.6 3.0- 4.6 4.3- 2.3 tarajuG .5 7.36 5.44 .. .. 4.6 0.8 9.3 5.5 2.0- 3.1 anayraH .6 7.01- – .. .. 9.2 0.5 3.3 0.5 – 5.1 dnahkrahJ .7 2.21- 2.4 8.16 3.62 3.8 0.81 5.9 2.71 9.5 7.31 akatanraK .8 .. 0.68 8.03 5.61 7.21 3.61 3.5 8.8 0.4 5.7 alareK .9 6.02 5.01 5.27 6.23 1.11 1.02 2.9 2.81 4.5 7.31 hsedarP ayhdaM .01 .. – .. .. 2.0- 0.11 4.2 0.11 4.3- 4.5 arthsarahaM .11 3.65 4.01- .. .. 6.41 6.41 4.9 3.61 2.1- 3.5 ahsidO .21 .. 3.33 8.55- 6.02- 7.2 0.6 3.1 5.4 8.2 7.5 bajnuP .31 1.13 5.72 .. .. 4.05 8.55 5.83 8.34 9.2 9.7 nahtsajaR .41 7.35 8.63 6.77 2.74 8.02 6.03 5.31 3.22 6.7 2.51 udaN limaT .51 9.13- 9.22- .. .. 0.4 0.8 9.5 4.01 9.0 9.0 anagnaleT .61 5.31- 7.61 5.51- 5.32 4.6- 0.7 4.7- 0.6 7.8- 9.4 hsedarP rattU .71 1.04- 0.52- 2.39 7.64 9.7 0.51 1.31 0.02 8.6 6.31 lagneB tseW .81 yrogetaC laicepS .II 4.0 .. 2.0- .. 3.0- – 3.0- – 3.0- – hsedarP lahcanurA .1 .. .. 1.08- 1.75 1.1 5.2 7.0- 8.0 5.3- 5.0 massA .2 0.14- 0.02 .. 2.06- 1.0- 6.0 2.0- 5.0 6.0 3.1 hsedarP lahcamiH .3 7.9- .. 4.31 .. 0.1- 1.0 1.1- – 0.1- 1.0 rimhsaK dna ummaJ .4 – .. 5.0 .. 4.0- – 4.0- – 4.0- – rupinaM .5 8.8 3.4- 4.15- .. 1.0- 1.0 1.0- 1.0 2.0- – ayalahgeM .6 .. 9.14 .. .. 1.0 3.0 – 2.0 1.0- – maroziM .7 1.14- .. 5.4 1.51- 1.0- 1.0 2.0- – 2.0- 1.0 dnalagaN .8 .. 8.89- 7.13- 0.27 1.0- – – 1.0 1.0- – mikkiS .9 9.5 – 9.8 3.24- 3.0- – 3.0- – 3.0- 1.0 arupirT .01 7.1 – 8.95 5.74 5.0 9.0 5.0 9.0 3.0 6.0 dnahkarattU .11 7.81 6.01 0.972,1 4.301 6.751 4.762 8.231 7.142 6.9 8.811 setatS llA :meti omeM 1.24 7.85 4.31 4.31 4.82 7.13 0.02 0.02 6.71 6.71 ihleD TCN .1 .. 3.83- 9.79- 3.33 4.0- 7.0 – 2.1 5.0- 9.0 yrrehcuduP .2 .esab wol ot eud htworg lamronbA : ’..‘ .elbigilgeN/liN : ’–‘ .ertnec eht ot snaol fo tnemyaper sunim ertnec morf snaol ssorG : * .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB : ecruoSState Finances : A Study of Budgets of 2016-17 100 ertneC eht morf secruoseR fo refsnarT dna noituloveD :71 tnemetatS )noillib `( )tnec reP( noitairaV 71-6102 61-5102 51-4102 etatS 5.loC/7.loC 4.loC/6.loC 3.loC/5.loC 2.loC/4.loC )setamitsE tegduB( )setamitsE desiveR( )stnuoccA( teN ssorG teN ssorG *teN ssorG *teN ssorG *teN ssorG 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.92 4.82 4.11 2.8 4.315 7.425 1.893 8.804 3.753 8.773 hsedarP arhdnA .1 7.52 4.52 0.33 5.23 8.239 6.449 1.247 2.357 9.755 3.865 rahiB .2 9.41 8.41 5.66 4.56 2.623 4.923 0.482 1.782 6.071 6.371 hragsittahhC .3 1.11 9.11 9.07 3.96 7.03 6.13 7.72 3.82 2.61 7.61 aoG .4 2.21 4.11 5.14 1.93 8.023 0.233 8.582 0.892 9.102 2.412 tarajuG .5 8.5 6.5 3.86 3.66 9.941 5.251 7.141 4.441 2.48 8.68 anayraH .6 8.9 9.9 5.56 4.46 3.403 8.703 1.772 0.082 4.761 3.071 dnahkrahJ .7 4.01 4.01 7.62 6.52 7.704 7.424 2.963 8.483 5.192 4.603 akatanraK .8 5.81 1.81 8.44 7.24 7.562 7.272 2.422 0.132 9.451 9.161 alareK .9 8.21 5.21 9.54 7.44 0.586 2.107 1.706 3.326 2.614 7.034 hsedarP ayhdaM .01 0.6 5.6 3.34 6.14 6.065 6.775 8.825 5.245 0.963 1.383 arthsarahaM .11 6.11 6.9 8.44 5.34 0.264 7.564 0.414 0.524 0.682 3.692 ahsidO .21 7.22 9.12 7.12 0.12 7.951 3.461 1.031 8.431 9.601 4.111 bajnuP .31 9.41 6.41 2.43 3.33 9.406 5.416 6.625 3.635 4.293 2.204 nahtsajaR .41 9.21 7.21 5.22 0.22 7.394 2.805 3.734 7.054 9.653 3.963 udaN limaT .51 9.21 3.21 1.46 5.96 3.582 1.392 6.252 9.062 9.351 9.351 anagnaleT .61 0.31 7.21 5.04 4.93 9.445,1 6.765,1 7.763,1 3.193,1 1.379 0.899 hsedarP rattU .71 9.61 5.61 2.34 1.24 1.957 7.577 4.946 7.566 6.354 4.864 lagneB tseW .81 yrogetaC laicepS .II 7.11 7.11 2.62 1.62 5.511 7.511 3.301 6.301 9.18 2.28 hsedarP lahcanurA .1 9.15 3.15 8.31 6.21 1.744 5.944 3.492 0.792 5.852 7.362 massA .2 0.8 9.7 9.06 1.06 4.071 9.171 7.751 3.951 0.89 5.99 hsedarP lahcamiH .3 6.62 4.62 2.34 7.24 2.073 3.273 5.292 6.492 2.402 4.602 rimhsaK dna ummaJ .4 0.7 9.6 2.9 1.9 3.48 1.58 8.87 6.97 2.27 0.37 rupinaM .5 7.2 7.2 5.73 2.73 2.27 6.27 3.07 7.07 1.15 5.15 ayalahgeM .6 7.1 7.1 6.93 3.93 5.07 9.07 3.96 8.96 7.94 1.05 maroziM .7 0.81 9.71 0.91 8.81 6.79 0.89 8.28 2.38 6.96 0.07 dnalagaN .8 7.0- 7.0- 6.02 5.02 6.83 8.83 8.83 0.93 2.23 4.23 mikkiS .9 1.12 0.12 2.71 0.71 9.011 5.111 6.19 2.29 2.87 8.87 arupirT .01 4.22 3.22 4.13 5.13 6.371 6.471 9.141 7.241 9.701 6.801 dnahkarattU .11 2.61 9.51 4.73 3.63 8.755,01 9.847,01 7.480,9 6.772,9 2.316,6 2.508,6 setatS llA :meti omeM 3.83 8.12 2.79 6.04 5.63 4.07 4.62 8.75 4.31 1.14 ihleD TCN .1 1.1 4.1 3.92 3.12 4.61 1.91 3.61 9.81 6.21 5.51 yrrehcuduP .2 .ertnec morf snaol no stnemyap tseretni dna ertnec ot snaol fo stnemyaper sunim srefsnart dna noituloved ssorG : * .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB : ecruoSStatements 101 seitilibaiL gnidnatstuO fo noitisopmoC :81 tnemetatS )5102 hcraM-dne ta sA( )noillib `( -tuO -nitnoC tisopeD evreseR tnedivorP snaoL lanretnI snaoL snaoL snaoL snaoL snaoL snaoL snaoL AMW FSSN -nepmoC rewoP sLDS etatS gnidnats ycneg dna dnuF dnuF morf tbeD morf morf morf morf morf morf morf morf noitas sdnoB seitilibaiL dnuF secnavdA ertneC sknab rehto CDCN IBS DRABAN CIG CIL IBR rehto dna sIF dna -utitsni dna sdnob snoit rehto sknab = 02 91 81 71 61 51 =41 =31 21 11 01 9 8 7 6 5 4 3 2 1 91 ot 41 31+)6 ot 2( 21 ot 7 yrogetaC laicepS-noN .I 1.622,1 5.0 3.05 1.0- 4.7 4.861 5.999 8.43 7.2 6.0 – 2.92 4.0 8.1 0.31 0.151 – 4.1 4.997 hsedarP arhdnA .1 0.499 5.3 8.731 4.81 7.88 5.78 1.856 6.74 1.0 9.0 – 4.64 – 2.0 – 7.822 3.0 1.2 5.973 rahiB .2 9.013 4.0 4.65 5.81 5.63 6.81 5.081 3.02 – 1.0 – 0.02 – 2.0 8.3 0.75 – 5.0 9.89 hragsittahhC .3 9.041 3.2 5.61 5.4 4.81 7.01 4.88 4.6 8.0 – – 4.5 – 1.0 – 0.92 – – 0.35 aoG .4 1.520,2 9.1 9.242 2.55 5.09 8.47 8.955,1 7.07 3.07 – 5.0 – – – – 2.384 – 6.1 3.400,1 tarajuG .5 7.629 0.2 5.06 7.14 6.111 9.22 0.886 0.73 1.41 7.1 5.4 7.61 – – – 4.221 – 0.2 5.625 anayraH .6 4.734 5.1 0.56 7.8 6.31 9.02 8.723 5.73 3.2 0.1 – 2.43 – – – 9.99 3.0 1.2 0.881 dnahkrahJ .7 7.385,1 8.0 8.891 3.621 8.102 0.721 0.929 2.33 – 1.1- – 6.13 2.0 5.2 – 7.102 – – 2.496 akatanraK .8 6.534,1 0.1 7.06 5.91 1.393 6.07 7.098 9.15 2.1 3.3 – 5.22 5.2 3.22 – 1.811 – 2.1 6.917 alareK .9 5.780,1 0.5 7.77 0.06 6.621 4.231 8.586 1.95 5.1 6.1 – 1.55 1.0 7.0 – 6.291 – 7.2 5.134 hsedarP ayhdaM .01 1.812,3 5.12 2.105 6.89 1.322 4.58 2.882,2 4.35 9.5 6.3 – 7.63 – 2.7 – 9.957 – 0.1 9.374,1 arthsarahaM .11 8.805 0.4 9.86 3.3 3.461 1.17 2.791 8.94 1.0 2.0 – 4.94 1.0 – – 7.001 – 1.1 6.54 ahsidO .21 9.321,1 3.0 5.03 4.24 6.281 1.63 1.238 3.82 5.2 – 1.6 8.91 – – – 1.322 – 6.0 0.085 bajnuP .31 9.084,1 0.5 7.531 9.21 5.223 2.07 7.439 8.76 3.0 9.1 – 8.46 4.0 4.0 – 2.102 – 4.0 3.566 nahtsajaR .41 1.658,1 5.1 7.501 1.31 3.351 9.821 6.354,1 7.7 7.4 1.0 – 3.2 2.0 3.0 – 6.242 – – 3.302,1 udaN limaT .51 6.627 5.0 6.12 3.1 7.2 9.0 6.996 5.52 1.0- 6.0 – 4.32 3.0 3.1 – 2.901 – 0.1 0.465 anagnaleT .61 7.041,3 1.3 6.832 3.214 2.154 8.441 7.098,1 2.331 4.66 7.0 – 9.56 1.0 1.0 3.71 5.456 4.0 9.5 4.970,1 hsedarP rattU .71 2.377,2 2.0 3.102 8.11 5.711 4.631 0.603,2 4.55 6.45 4.0 – 3.0 – – – 8.238 – 0.2 8.514,1 lagneB tseW .81 yrogetaC laicepS .II 6.16 – 5.41 1.2 7.41 6.2 8.72 4.4 3.0 3.0 – 7.3 – – 3.3 5.7 – – 6.21 hsedarP lahcanurA .1 6.453 5.0 7.72 3.31 2.58 0.61 9.112 6.9 – – – 6.9 – – – 5.48 – 9.0 9.611 massA .2 8.183 1.0 1.32 3.2 2.99 6.01 6.642 5.22 1.3 6.0 – 4.71 – 4.1 3.5 8.66 – 1.0 0.251 hsedarP lahcamiH .3 2.284 – 5.14 2.31 3.641 6.31 6.762 7.93 1.1 – – 7.02 – 9.71 3.2 8.04 – 6.1 2.381 rimhsaK dna ummaJ .4 9.37 – 0.31 7.2 0.41 4.4 7.93 8.1 3.0 1.0 – 4.1 – 1.0 – 1.8 – 2.0 7.92 rupinaM .5 1.96 1.1 1.41 3.0 0.11 2.2 5.04 3.3 2.0 – – 0.3 – – – 1.7 – – 0.03 ayalahgeM .6 1.07 – 0.61 1.0 8.42 1.3 0.62 8.3 1.1 1.0 – 9.1 – 7.0 2.0- 2.2 – – 1.02 maroziM .7 5.97 – 1.01 0.2 5.8 2.2 7.65 7.7 7.4 1.0 – 3.2 2.0 3.0 – 4.1 – 1.0 5.74 dnalagaN .8 0.53 – 4.1 2.1 1.7 4.1 9.32 5.3 2.0 – – 3.2 – 0.1 – 9.1 – – 4.81 mikkiS .9 3.39 1.0 3.3 8.6 1.03 2.3 7.94 3.7 – 1.0 – 3.6 – 8.0 – 4.31 – 1.0 9.82 arupirT .01 4.043 6.4 2.62 6.3 6.45 8.4 6.642 4.42 6.0 2.0 4.0 2.32 1.0 – – 9.09 4.0 6.0 2.031 dnahkarattU .11 6.730,72 2.16 9.064,2 9.599 9.002,3 7.174,1 0.748,81 5.749 1.932 4.71 4.11 7.516 8.4 1.95 8.44 2.231,5 4.1 1.92 0.296,21 setatS llA :meti omeM 0.523 – – – – 3.33 7.192 – – – – – – – – 7.192 – – – ihleD TCN .1 1.07 – 8.4 3.0- 0.5 3.7 3.35 3.6 3.6 – – – – – – 1.11 – – 9.53 yrrehcuduP .2 .elbigilgeN/liN : '–' .snaoL tnempoleveD etatS :sLDS .'0102 secnaniF tnemnrevoG etatS no scitsitatS fo koobdnaH' sa llew sa tegduB fo ydutS A :secnaniF etatS' fo seussi reilrae eht ot refer esaelp ,51-4102 ot roirp seitilibail gnidnatstuo no seires atad esiw-etats roF .1 :etoN .'snoitutitsnI rehtO morf snaoL' rednu dedulcni neeb sah emas eht ,elbaliava ton erew hsedarP lahcanurA rof tbeD lanretnI fo egrahcsiD fo pu-kaerb deliated sA .2 .GAC yb noitailicnocer/noitagitsevni rednu era hcihw stiderc gnidnopserroc tuohtiw stnemyap rof gnitnuocca ot eud ylniam si ecnalab suniM .3 .aidnI fo tnemnrevoG ,aidnI fo lareneG rotiduA dna rellortpmoC .1 :ecruoS .aidnI fo tnemnrevoG ,ecnaniF fo yrtsiniM .2 .sdroceR knaB evreseR .3 .stnemnrevoG etatS eht fo stnemucoD tegduB .4 .aidnI fo tnemnrevoG ,AGC ,tnemnrevoG noinU eht fo stnuoccA ecnaniF .5State Finances : A Study of Budgets of 2016-17 102 ).dtnoC( seitilibaiL gnidnatstuO fo noitisopmoC :81 tnemetatS )6102 hcraM-dne ta sA( )noillib `( -tuO -nitnoC tisopeD evreseR tnedivorP snaoL lanretnI snaoL snaoL snaoL snaoL snaoL snaoL snaoL AMW FSSN -nepmoC rewoP sLDS etatS gnidnats ycneg dna dnuF dnuF morf tbeD morf morf morf morf morf morf morf morf noitas sdnoB seitilibaiL dnuF secnavdA ertneC sknab rehto CDCN IBS DRABAN CIG CIL IBR rehto dna sIF dna -utitsni dna sdnob snoit rehto sknab = 02 91 81 71 61 51 =41 =31 21 11 01 9 8 7 6 5 4 3 2 1 91 ot 41 31+)6 ot 2( 21 ot 7 yrogetaC laicepS-noN .I 1.504,1 5.0 6.54 5.2 9.61 5.471 0.561,1 2.43 – 4.0 – 9.13 4.0 6.1 0.8 6.851 0.51 – 3.949 hsedarP arhdnA .1 8.451,1 5.3 7.931 4.81 0.58 2.801 1.008 5.35 1.0 3.1 – 0.25 – 2.0 – 9.842 8.51 – 8.184 rahiB .2 5.183 4.0 7.65 8.91 0.04 8.71 8.642 8.72 – 1.0 – 6.72 – 2.0 8.3 9.06 7.8 – 5.541 hragsittahhC .3 2.951 3.2 4.81 6.4 6.91 8.21 5.101 5.6 7.0 – – 6.5 – 1.0 – 1.92 – – 9.56 aoG .4 6.532,2 9.1 1.672 2.55 2.79 5.47 8.037,1 0.18 8.08 – 2.0 – – – – 2.894 – – 6.151,1 tarajuG .5 2.552,1 0.2 0.66 5.24 0.521 8.62 8.299 1.92 9.21 4.2 5.3- 2.71 – – – 5.231 0.371 – 2.856 anayraH .6 4.075 5.6 0.67 4.11 5.11 2.42 9.044 9.34 2.0- 0.1 – 1.34 – – – 6.501 8.55 – 6.532 dnahkrahJ .7 1.837,1 8.0 8.691 0.18 7.722 5.631 2.590,1 6.43 1.0- 1.1- – 5.33 2.0 1.2 – 3.712 – – 3.348 akatanraK .8 6.995,1 0.1 2.74 3.91 5.034 9.57 6.520,1 7.15 6.1 2.3 – 8.42 5.2 5.91 – 4.521 – – 5.848 alareK .9 0.242,1 0.5 3.46 4.76 4.231 7.141 1.138 9.76 6.1 2.2 – 4.36 1.0 6.0 – 8.102 – – 4.165 hsedarP ayhdaM .01 9.235,3 5.12 7.425 4.88 5.832 8.78 0.275,2 1.05 2.4 2.2 – 6.83 – 1.5 – 0.757 – – 9.467,1 arthsarahaM .11 7.165 0.4 5.03 3.3 3.271 5.08 2.172 4.37 1.0 1.0 – 0.37 1.0 – – 4.611 – – 3.18 ahsidO .21 2.643,1 3.0 1.23 3.83 0.891 4.73 2.040,1 7.03 0.2 – 1.6 6.22 – – – 9.832 6.89 – 0.276 bajnuP .31 1.890,2 0.5 5.831 7.7 3.553 7.801 0.384,1 7.87 1.0 7.1 – 3.67 4.0 3.0 – 4.002 0.254 – 9.157 nahtsajaR .41 7.761,2 5.1 4.89 4.31 9.861 4.241 0.347,1 3.41 4.4 2.0 3.0- 1.01 2.0 4.0- – 3.942 – – 5.974,1 udaN limaT .51 2.788 5.0 6.81 8.5 7.5 8.6 8.948 4.54 2.31 4.0 – 3.03 3.0 1.1 – 2.311 – – 3.196 anagnaleT .61 4.760,4 4.2 6.602 6.434 1.205 4.731 3.487,2 8.554 9.183 8.0 – 0.37 1.0 – – 7.996 1.943 – 7.972,1 hsedarP rattU .71 2.650,3 2.0 7.302 6.01 7.721 5.941 5.465,2 6.26 8.16 5.0 – 3.0 – – – 8.778 – – 1.426,1 lagneB tseW .81 yrogetaC laicepS .II 9.05 – 9.8 6.2 6.41 3.2 5.22 0.4- 2.9- 3.0 – 9.4 – – 8.4 4.8 – – 2.31 hsedarP lahcanurA .1 3.214 5.0 6.43 3.31 4.59 3.51 2.352 8.61 – – – 8.61 – – – 6.99 – – 7.631 massA .2 7.614 1.0 1.32 3.2 2.801 4.01 7.272 2.22 4.2 5.0 – 3.81 – 0.1 3.5 5.67 – – 6.861 hsedarP lahcamiH .3 2.755 – 5.14 6.31 5.061 4.21 2.923 8.06 9.02 – – 0.12 – 9.81 – 5.54 4.12 – 5.102 rimhsaK dna ummaJ .4 5.08 – 0.61 7.2 5.41 0.4 3.34 1.2 2.0 1.0 – 9.1 – 1.0 – 1.8 – – 0.33 rupinaM .5 3.67 1.1 2.41 3.0 7.21 1.2 8.54 5.3 1.0 – – 3.3 – – – 7.7 – – 6.43 ayalahgeM .6 8.37 – 2.61 2.0 5.72 1.3 8.62 9.3 3.1 2.0 – 2.2 – 2.0 2.0- 3.2 – – 7.02 maroziM .7 3.87 – 4.2 0.2 2.9 0.2 6.26 4.7 3.4 1.0 – 6.2 2.0 2.0 – 7.1 – – 5.35 dnalagaN .8 9.93 – 4.1 9.0 5.7 3.1 8.82 6.3 2.0 – – 3.2 – 0.1 – 2.2 – – 0.32 mikkiS .9 8.501 1.0 1.6 9.6 9.23 9.2 9.65 5.9 – 1.0 – 8.8 – 7.0 – 9.41 – – 5.23 arupirT .01 1.093 1.5 3.82 6.3 0.65 3.5 8.192 0.03 6.0 2.0 4.0 8.82 1.0 – – 9.301 4.0 – 5.751 dnahkarattU .11 7.047,13 0.66 6.234,2 7.279 6.394,3 4.406,1 3.171,32 1.793,1 9.585 6.61 9.2 3.437 8.4 5.25 7.12 9.104,5 9.981,1 – 7.061,51 setatS llA – – – – – – – – – – – – – – – – – – – :meti omeM 0.353 – – – – 3.35 8.992 – – – – – – – – 8.992 – – – ihleD TCN .1 0.67 – 1.6 4.0- 4.5 3.7 7.75 4.8 7.7 – – 7.0 – – – 8.8 – – 4.04 yrrehcuduP .2 .elbigilgeN/liN : '–' .snaoL tnempoleveD etatS :sLDS .'0102 secnaniF tnemnrevoG etatS no scitsitatS fo koobdnaH' sa llew sa tegduB fo ydutS A :secnaniF etatS' fo seussi reilrae eht ot refer esaelp ,51-4102 ot roirp seitilibail gnidnatstuo no seires atad esiw-etats roF .1 :etoN .'snoitutitsnI rehtO morf snaoL' rednu dedulcni neeb sah emas eht ,elbaliava ton erew hsedarP lahcanurA rof tbeD lanretnI fo egrahcsiD fo pu-kaerb deliated sA .2 .GAC yb noitailicnocer/noitagitsevni rednu era hcihw stiderc gnidnopserroc tuohtiw stnemyap rof gnitnuocca ot eud ylniam si ecnalab suniM .3 .aidnI fo tnemnrevoG ,aidnI fo lareneG rotiduA dna rellortpmoC .1 :ecruoS .aidnI fo tnemnrevoG ,ecnaniF fo yrtsiniM .2 .sdroceR knaB evreseR .3 .stnemnrevoG etatS eht fo stnemucoD tegduB .4 .aidnI fo tnemnrevoG ,AGC ,tnemnrevoG noinU eht fo stnuoccA ecnaniF .5Statements 103 ).dlcnoC( seitilibaiL gnidnatstuO fo noitisopmoC :81 tnemetatS )7102 hcraM-dne ta sA( )noillib `( -tuO -nitnoC tisopeD evreseR tnedivorP snaoL lanretnI snaoL snaoL snaoL snaoL snaoL snaoL snaoL AMW FSSN -nepmoC rewoP sLDS etatS gnidnats ycneg dna dnuF dnuF morf tbeD morf morf morf morf morf morf morf morf noitas sdnoB seitilibaiL dnuF secnavdA ertneC sknab rehto CDCN IBS DRABAN CIG CIL IBR rehto dna sIF dna -utitsni dna sdnob snoit rehto sknab = 02 91 81 71 61 51 =41 =31 21 11 01 9 8 7 6 5 4 3 2 1 91 ot 41 31+)6 ot 2( 21 ot 7 yrogetaC laicepS-noN .I 0.906,1 5.0 0.54 1.2 4.72 8.671 2.753,1 1.83 6.0- 1.0 – 9.63 4.0 3.1 0.8 6.941 0.51 – 6.641,1 hsedarP arhdnA .1 3.413,1 5.3 1.031 4.81 2.28 7.911 4.069 8.66 1.0 7.1 – 9.46 – 2.0 – 4.152 8.51 – 3.626 rahiB .2 8.754 4.0 0.75 2.12 5.34 2.52 5.013 8.93 – 2.0 – 5.93 – 1.0 8.3 7.95 7.8 – 5.891 hragsittahhC .3 9.271 3.2 4.02 6.4 8.02 7.41 0.011 6.6 7.0 – – 8.5 – 1.0 – 0.82 – – 4.57 aoG .4 1.484,2 9.1 7.603 4.55 2.601 2.47 8.939,1 0.89 8.79 – 2.0 – – – – 0.864 – – 8.373,1 tarajuG .5 9.144,1 0.2 7.27 8.24 7.041 2.33 4.051,1 0.83 4.91 4.2 5.3- 8.91 – – – 3.631 0.371 – 1.308 anayraH .6 1.836 5.11 4.48 3.11 4.9 1.72 4.494 1.25 0.3 9.0 – 1.84 – – – 7.001 8.55 – 8.582 dnahkrahJ .7 9.289,1 8.0 8.961 7.97 9.852 8.441 9.823,1 5.93 1.0- 2.1- – 9.83 2.0 7.1 – 4.032 – – 9.850,1 akatanraK .8 1.328,1 0.1 9.24 4.91 1.974 6.88 2.291,1 9.45 9.1 0.3 – 6.03 5.2 8.61 – 1.521 – – 2.210,1 alareK .9 4.974,1 0.5 2.05 8.86 5.831 8.251 0.460,1 5.97 1.4 3.2 – 5.27 1.0 5.0 – 1.502 – – 4.977 hsedarP ayhdaM .01 9.939,3 5.12 6.675 8.29 2.652 7.78 1.509,2 4.74 5.2 4.0 – 9.04 – 5.3 – 6.827 – – 1.921,2 arthsarahaM .11 9.776 0.4 5.31 3.3 3.281 1.59 7.973 7.701 6.01 1.0 – 9.69 1.0 – – 5.711 – – 5.451 ahsidO .21 3.284,1 3.0 7.23 2.43 6.412 1.04 4.061,1 0.43 4.1 – 1.6 6.62 – – – 2.622 6.89 – 6.108 bajnuP .31 3.823,2 0.5 6.041 8.7 7.193 1.951 2.426,1 1.09 1.0- 4.1 – 1.88 4.0 3.0 – 7.781 0.254 – 4.498 nahtsajaR .41 7.065,2 5.1 4.08 2.91 1.581 3.361 3.111,2 9.52 2.4 9.0 6.0- 3.22 2.0 1.1- – 3.252 – – 1.338,1 udaN limaT .51 5.221,1 5.0 5.22 6.8 5.9 8.01 6.070,1 5.74 9.11 2.0 – 1.43 3.0 0.1 – 4.011 – – 8.219 anagnaleT .61 0.285,4 4.2 3.871 4.005 7.745 1.131 2.222,3 2.995 5.715 7.0 – 8.08 1.0 – – 1.307 1.943 – 7.075,1 hsedarP rattU .71 9.443,3 2.0 2.312 7.8 9.731 4.751 5.728,2 8.07 0.07 5.0 – 3.0 – – – 6.409 – – 1.258,1 lagneB tseW .81 yrogetaC laicepS .II 5.15 – 4.3 1.3 5.41 0.2 4.82 4.7- 2.61- 3.0 – 5.8 – – 6.8 0.11 – – 2.61 hsedarP lahcanurA .1 8.574 5.0 1.53 3.31 0.001 4.61 5.013 5.82 0.1 – – 4.72 – – – 6.701 – – 5.471 massA .2 3.554 1.0 1.32 3.2 2.811 2.01 4.103 6.12 6.1 4.0 – 0.91 – 6.0 3.5 4.87 – – 0.691 hsedarP lahcamiH .3 2.146 – 5.14 9.31 3.771 4.11 1.793 6.801 6.76 – – 0.12 – 9.91 – 7.64 4.12 – 4.022 rimhsaK dna ummaJ .4 6.78 – 9.81 7.2 0.51 5.3 4.74 5.2 – 1.0 – 3.2 – 1.0 – 7.7 – – 2.73 rupinaM .5 0.68 1.1 5.41 3.0 7.41 0.2 5.35 9.3 2.0 – – 7.3 – – – 3.8 – – 3.14 ayalahgeM .6 0.77 – 3.61 2.0 1.03 2.3 2.72 0.4 3.1 3.0 – 5.2 – – 2.0- 3.2 – – 2.12 maroziM .7 0.68 – 8.1 0.2 9.9 9.1 4.07 8.6 7.3 1.0 – 7.2 2.0 1.0 – 7.1 – – 9.16 dnalagaN .8 9.54 – 4.1 9.0 6.7 2.1 8.43 5.3 1.0 – – 4.2 – 9.0 – 1.2 – – 2.92 mikkiS .9 9.511 1.0 3.6 1.7 7.53 6.2 0.46 5.01 – – – 9.9 – 5.0 – 4.41 – – 1.93 arupirT .01 7.844 3.5 9.92 6.3 2.75 8.5 9.643 9.43 6.0 1.0 4.0 8.33 1.0 – – 9.801 4.0 – 7.202 dnahkarattU .11 0.310,63 2.17 3.924,2 3.840,1 9.118,3 0.267,1 4.098,62 2.357,1 3.408 9.41 6.2 1.088 8.4 5.64 5.52 6.373,5 9.981,1 – 1.845,81 setatS llA :meti omeM 9.463 – – – – 7.18 2.382 – – – – – – – – 2.382 – – – ihleD TCN .1 8.48 – 5.7 5.0- 8.5 9.6 1.56 9.01 5.9 – – 4.1 – – – 8.8 – – 4.54 yrrehcuduP .2 .elbigilgeN/liN : '–' .snaoL tnempoleveD etatS :sLDS .'0102 secnaniF tnemnrevoG etatS no scitsitatS fo koobdnaH' sa llew sa tegduB fo ydutS A :secnaniF etatS' fo seussi reilrae eht ot refer esaelp ,51-4102 ot roirp seitilibail gnidnatstuo no seires atad esiw-etats roF .1 :etoN .'snoitutitsnI rehtO morf snaoL' rednu dedulcni neeb sah emas eht ,elbaliava ton erew hsedarP lahcanurA rof tbeD lanretnI fo egrahcsiD fo pu-kaerb deliated sA .2 .GAC yb noitailicnocer/noitagitsevni rednu era hcihw stiderc gnidnopserroc tuohtiw stnemyap rof gnitnuocca ot eud ylniam si ecnalab suniM .3 .aidnI fo tnemnrevoG ,aidnI fo lareneG rotiduA dna rellortpmoC .1 :ecruoS .aidnI fo tnemnrevoG ,ecnaniF fo yrtsiniM .2 .sdroceR knaB evreseR .3 .stnemnrevoG etatS eht fo stnemucoD tegduB .4 .aidnI fo tnemnrevoG ,AGC ,tnemnrevoG noinU eht fo stnuoccA ecnaniF .5State Finances : A Study of Budgets of 2016-17 104 stnemnrevoG etatS fo seitilibaiL gnidnatstuO latoT :91 tnemetatS )hcraM-dne ta sA( )noillib `( 7102 6102 5102 4102 3102 2102 1102 0102 9002 8002 7002 6002 5002 4002 3002 2002 1002 0002 etatS )EB( )ER( 91 81 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.9061 1.5041 1.6221 0.2691 6.2471 5.5051 1.5931 8.6321 5.0011 7.899 6.409 8.238 2.457 5.256 3.065 4.684 1.814 3.843 hsedarP arhdnA .1 3.4131 8.4511 0.499 2.688 5.677 6.976 8.536 1.595 8.755 1.825 5.894 9.274 8.134 0.004 5.283 3.143 4.992 7.823 rahiB .2 8.754 5.183 9.013 8.062 7.412 4.971 4.071 5.261 3.051 5.641 4.041 9.131 3.121 2.801 9.59 2.18 7.96 – hragsittahhC .3 9.271 2.951 9.041 8.231 5.211 5.99 6.59 3.48 5.17 4.66 4.85 3.15 2.44 9.83 0.53 5.73 2.82 1.52 aoG .4 1.4842 6.5322 1.5202 2.5881 2.3961 1.3151 2.0341 7.4321 6.8901 3.3001 6.909 2.038 3.317 1.326 7.155 2.974 8.724 9.143 tarajuG .5 9.1441 2.5521 7.629 1.697 7.576 9.665 0.364 2.014 0.533 1.992 1.392 8.962 0.942 5.422 5.991 3.771 5.641 1.831 anayraH .6 1.836 4.075 4.734 4.873 6.053 6.313 0.382 8.962 2.042 4.312 5.091 2.961 9.031 4.001 9.811 8.99 5.48 – dnahkrahJ .7 9.2891 1.8371 7.3851 8.9831 7.6211 9.0601 5.439 3.548 2.256 6.506 8.085 9.594 5.344 6.993 2.063 4.313 0.352 5.012 akatanraK .8 1.3281 6.9951 6.5341 8.6521 7.9901 2.849 6.938 5.457 1.076 0.585 2.325 8.874 9.634 5.193 1.343 4.592 6.262 1.222 alareK .9 4.9741 0.2421 5.7801 6.369 7.498 8.908 4.557 2.976 1.306 1.945 3.725 5.694 9.544 7.973 8.892 4.062 3.122 3.952 hsedarP ayhdaM .01 9.9393 9.2353 1.8123 3.3903 1.0282 0.8542 3.6032 4.4302 7.6681 1.0261 4.7061 3.2641 5.5421 4.8601 5.998 4.587 0.676 1.885 arthsarahaM .11 9.776 7.165 8.805 7.405 8.194 5.874 3.074 2.754 0.934 8.924 4.924 2.704 8.963 5.833 7.803 6.182 2.242 1.602 ahsidO .21 3.2841 2.6431 9.3211 0.3201 8.229 6.828 8.747 8.776 3.516 9.755 1.015 4.115 7.074 2.824 2.104 3.753 6.703 1.662 bajnuP .31 3.8232 1.8902 9.0841 9.1821 3.6811 1.6601 8.499 5.719 4.248 7.177 7.117 4.266 7.995 1.135 3.574 3.614 4.553 8.613 nahtsajaR .41 7.0652 7.7612 1.6581 7.5971 1.8251 3.6031 7.4411 1.7101 5.168 9.837 6.586 5.836 7.955 6.715 7.444 7.093 4.543 7.592 udaN limaT .51 5.2211 2.788 6.627 – – – – – – – – – – – – – – – anagnaleT .61 0.2854 4.7604 7.0413 4.2662 9.0442 7.3442 3.9922 3.4602 7.7291 4.7971 8.7761 6.0451 7.2631 6.0421 3.1501 2.859 0.138 3.977 hsedarP rattU .71 9.4433 2.6503 2.3772 1.0952 1.1632 2.6312 2.9291 3.5571 3.4051 2.4631 5.1421 2.4411 4.379 7.498 2.387 0.466 3.945 4.044 lagneB tseW .81 yrogetaC laicepS .II 5.15 9.05 6.16 1.74 7.24 5.93 1.53 6.13 3.95 4.82 7.32 1.42 7.02 4.71 7.9 9.7 4.7 4.7 hsedarP lahcanurA .1 8.574 3.214 6.453 7.903 5.692 4.972 6.462 1.652 0.822 9.102 9.491 0.481 4.071 9.651 0.131 9.911 3.201 7.68 massA .2 3.554 7.614 8.183 8.833 3.492 3.282 2.462 7.732 0.912 8.491 4.181 9.371 8.461 8.341 3.221 6.001 0.78 4.87 hsedarP lahcamiH .3 2.146 2.755 2.284 2.844 2.504 0.763 5.123 2.103 8.052 0.122 7.691 3.481 8.851 3.741 3.501 2.69 0.19 4.77 rimhsaK dna ummaJ .4 6.78 5.08 9.37 9.07 2.86 0.56 2.26 8.55 8.84 3.54 9.14 6.04 4.23 4.42 9.81 7.81 7.81 1.61 rupinaM .5 0.68 3.67 1.96 9.56 6.25 7.35 4.34 4.93 0.73 2.23 2.82 1.62 1.42 2.12 2.81 3.51 9.31 2.11 ayalahgeM .6 0.77 8.37 1.07 2.26 2.55 2.94 6.64 8.73 5.14 5.93 5.33 5.13 2.92 1.62 7.91 1.71 8.31 8.11 maroziM .7 0.68 3.87 5.97 5.38 4.47 5.76 0.95 0.55 8.14 8.53 2.23 1.03 4.62 9.32 9.32 8.81 0.61 9.31 dnalagaN .8 9.54 9.93 0.53 4.33 9.92 9.72 5.42 8.42 2.02 1.71 1.41 9.21 5.11 1.01 9.9 3.9 5.8 9.5 mikkiS .9 9.511 8.501 3.39 4.78 7.67 6.56 9.06 5.45 1.74 4.54 2.64 6.35 5.84 6.04 8.23 2.82 8.32 9.91 arupirT .01 7.844 1.093 4.043 1.303 7.862 5.842 9.212 5.691 2.271 5.641 1.331 2.021 2.101 7.28 7.26 2.05 1.14 – dnahkarattU .11 0.31063 7.04713 6.73072 6.21742 5.20122 2.93991 8.98281 5.68461 0.20741 0.38231 8.51421 2.77411 7.04101 7.1309 3.4687 5.7096 5.1495 3.5905 setatS llA :meti omeM 9.463 0.353 0.523 3.523 4.292 1.692 4.103 4.562 8.352 4.352 7.552 7.512 4.851 5.141 9.421 8.79 2.97 5.36 ihleD TCN .1 8.48 0.67 1.07 3.66 7.15 4.45 1.64 4.93 3.33 2.92 7.12 2.81 5.51 1.31 – – – – yrrehcuduP .2 .elbacilppa toN/elbaliava toN :'–' .setamitsE tegduB :EB .setamitsE desiveR :ER .’ygolodohteM dna secruoS ataD no seton yrotanalpxE‘ eeS :etoN .81 tnemetatS ni sa emaS :ecruoSStatements 105 PDSG fo egatnecrep sA – seitilibaiL gnidnatstuO latoT :02 tnemetatS )hcraM-dne ta sA( )tnec reP( 7102 6102 5102 4102 3102 2102 1102 0102 9002 8002 7002 6002 5002 4002 3002 2002 1002 0002 etatS )EB( )ER( 91 81 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.32 0.32 3.32 4.12 4.12 4.02 9.32 9.52 8.52 4.72 0.03 5.23 6.33 4.23 6.13 3.92 2.72 5.52 hsedarP arhdnA .1 0.82 9.72 6.62 9.72 5.72 5.72 2.13 5.63 2.93 5.64 5.94 3.75 5.55 2.75 8.55 1.65 5.94 0.26 rahiB .2 8.51 6.41 2.31 6.21 1.21 3.11 3.41 4.61 5.51 3.81 0.12 7.42 4.52 4.52 9.62 0.52 5.42 – hragsittahhC .3 2.63 4.53 7.43 0.73 5.92 5.32 4.82 9.82 1.82 9.33 4.53 8.53 7.43 7.73 1.93 7.74 7.73 8.53 aoG .4 5.22 5.22 6.22 3.32 4.32 6.42 4.72 6.82 9.92 5.03 1.23 9.33 1.53 5.43 3.63 1.63 8.53 9.82 tarajuG .5 3.62 9.52 2.12 9.91 5.91 1.91 8.71 3.81 4.81 7.91 8.22 8.42 0.62 5.62 9.62 4.62 6.42 3.62 anayraH .6 7.32 6.32 1.02 1.02 1.02 8.02 2.22 8.62 4.72 4.52 5.82 8.72 9.12 3.02 9.62 4.42 6.22 – dnahkrahJ .7 9.61 9.61 2.71 0.71 3.61 6.71 8.22 0.52 0.12 4.22 6.52 3.52 6.62 6.82 9.72 0.62 9.12 5.91 akatanraK .8 7.72 2.72 3.72 0.72 7.62 0.62 8.13 5.23 0.33 4.33 0.43 0.53 6.63 4.73 5.63 0.53 4.33 7.92 alareK .9 1.32 8.22 6.22 0.22 5.32 7.52 7.82 8.92 6.03 0.43 5.63 9.93 5.93 9.43 5.23 4.82 4.62 6.03 hsedarP ayhdaM .01 6.71 6.71 0.81 8.81 5.91 3.91 0.22 8.32 8.42 7.32 5.72 0.03 0.03 2.92 9.72 7.62 9.42 1.22 arthsarahaM .11 9.71 4.61 8.51 3.71 0.91 0.12 8.32 1.82 6.92 2.33 2.24 9.74 6.74 2.15 3.75 5.55 5.15 2.44 ahsidO .21 6.23 9.23 5.03 6.03 0.13 1.13 1.33 3.43 4.53 6.63 1.04 1.74 6.84 4.74 7.84 8.44 1.14 5.93 bajnuP .31 4.03 1.13 2.42 3.32 0.42 4.42 4.92 5.43 5.63 6.93 6.14 6.64 9.64 7.34 3.94 6.14 6.93 2.53 nahtsajaR .41 1.91 9.71 0.71 5.81 9.71 4.71 6.91 2.12 5.12 1.12 1.22 8.42 6.52 3.72 0.62 3.42 7.12 4.02 udaN limaT .51 2.71 4.51 2.41 – – – – – – – – – – – – – – – anagnaleT .61 5.53 3.53 1.03 2.82 7.92 8.33 3.83 4.93 3.34 9.64 9.94 5.25 2.25 1.25 5.84 0.84 7.34 4.24 hsedarP rattU .71 8.33 5.23 6.43 7.63 1.93 4.04 9.14 0.44 0.44 6.54 4.74 7.94 7.64 5.74 8.64 4.24 4.83 7.23 lagneB tseW .81 yrogetaC laicepS .II 9.32 1.72 8.63 2.23 0.43 7.53 9.83 3.24 2.401 0.95 7.75 2.46 3.95 0.06 1.83 7.03 8.33 3.73 hsedarP lahcanurA .1 8.81 4.81 9.71 4.71 9.81 5.91 5.32 7.62 1.82 4.82 1.03 0.13 9.13 6.23 7.92 8.03 3.72 5.42 massA .2 4.43 4.53 6.63 7.53 5.53 8.83 0.64 3.94 8.25 4.75 9.95 1.46 5.86 5.66 0.26 2.65 2.35 2.35 hsedarP lahcamiH .3 8.84 1.74 0.84 7.64 5.64 9.64 4.55 3.26 3.95 6.95 2.95 6.16 1.85 0.95 0.64 4.74 4.84 9.34 rimhsaK dna ummaJ .4 2.83 9.93 0.14 8.34 6.94 4.05 0.86 6.76 0.66 8.66 2.86 0.17 1.36 7.45 0.84 4.94 5.35 1.44 rupinaM .5 1.92 5.82 3.82 7.82 1.42 9.62 8.92 0.13 9.13 1.33 7.23 9.53 7.63 6.53 8.33 2.03 0.13 6.72 ayalahgeM .6 5.84 6.45 6.06 4.06 1.66 7.76 0.37 8.17 6.09 5.301 9.101 2.601 9.801 6.201 1.38 5.08 5.27 6.96 maroziM .7 6.43 7.63 2.34 3.05 6.45 0.75 2.05 2.25 3.44 3.44 4.44 6.54 2.54 7.34 0.74 7.14 5.14 6.34 dnalagaN .8 0.52 0.42 0.32 1.42 2.42 0.52 1.33 5.04 5.26 0.86 2.56 7.46 1.66 0.56 4.17 3.57 4.77 9.06 mikkiS .9 0.92 9.03 4.13 1.43 4.53 1.43 1.43 4.53 7.43 5.83 4.24 5.45 5.45 1.05 4.54 2.14 4.04 2.83 arupirT .01 8.12 2.12 0.12 2.02 4.02 5.12 4.52 8.72 7.03 9.13 2.63 1.04 8.04 7.83 5.23 3.03 1.72 – dnahkarattU .11 9.32 2.32 7.12 0.22 2.22 8.22 5.32 5.52 1.62 6.62 9.82 1.13 3.13 8.13 0.13 3.92 3.72 2.52 setatS llA :meti omeM 9.5 4.6 6.6 3.7 5.7 6.8 9.11 2.21 4.31 0.61 9.81 7.81 8.51 3.61 1.61 8.31 1.21 5.01 ihleD TCN .1 7.82 6.82 1.92 3.03 4.72 4.23 2.53 0.23 1.33 6.13 0.62 8.22 9.62 7.12 – – – – yrrehcuduP .2 .elbacilppa toN/elbaliava toN :'–' .setamitsE tegduB :EB .setamitsE desiveR :ER .’ygolodohteM dna secruoS ataD no seton yrotanalpxE‘ eeS :etoN .81 tnemetatS ni sa emaS :ecruoSState Finances : A Study of Budgets of 2016-17 106 stnemnrevoG etatS fo sgniworroB tekraM :12 tnemetatS )noillib `( 71-6102 61-5102 51-4102 etatS stnemyapeR desiaR tnuomA ssorG stnemyapeR desiaR tnuomA ssorG stnemyapeR desiaR tnuomA ssorG 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.81 0.591 6.51 5.081 6.72 0.081 hsedarP arhdnA .1 0.9 0.771 7.21 0.511 3.41 0.18 rahiB .2 0.3 0.24 8.1 5.84 9.3 0.24 hragsittahhC .3 5.1 2.31 7.1 5.41 3.1 0.8 aoG .4 8.73 2.742 3.51 6.261 1.51 2.941 tarajuG .5 4.4 0.851 3.9 0.141 3.8 0.231 anayraH .6 3.4 5.15 9.5 5.35 6.4 5.94 dnahkrahJ .7 8.93 1.082 7.21 9.161 1.42 0.581 akatanraK .8 1.62 0.371 1.12 0.051 2.41 0.231 alareK .9 5.51 0.161 1.71 0.741 3.12 0.301 hsedarP ayhdaM .01 3.53 0.004 0.43 0.523 2.72 8.052 arthsarahaM .11 6.6 2.67 1.9 7.44 6.31 0.03 ahsidO .21 6.41 0.631 2.01 0.801 7.21 5.98 bajnuP .31 3.71 5.061 9.91 0.851 0.32 0.321 nahtsajaR .41 6.22 5.273 4.51 8.792 1.42 5.552 udaN limaT .51 8.21 6.812 2.11 5.831 – 0.28 anagnaleT .61 5.14 5.014 0.74 0.003 2.43 0.571 hsedarP rattU .71 0.23 3.443 5.03 0.042 6.63 0.912 lagneB tseW .81 yrogetaC laicepS.II 7.1 5.4 7.0 3.1 2.0 1.3 hsedarP lahcanurA .1 0.11 9.03 7.01 5.13 1.7 5.92 massA .2 4.21 0.43 9.7 5.42 1.7 5.32 hsedarP lahcamiH .3 9.8 9.72 5.3 5.22 8.2 0.41 rimhsaK dna ummaJ .4 5.1 3.6 9.1 0.6 1.1 6.4 rupinaM .5 8.2 0.01 7.1 8.6 0.1 5.5 ayalahgeM .6 0.2 7.1 9.0 0.2 5.0 3.2 maroziM .7 4.3 7.01 0.3 5.9 4.1 0.6 dnalagaN .8 7.1 4.7 2.1 8.5 2.0 3.3 mikkiS .9 4.2 9.9 2.2 8.5 2.1 5.1 arupirT .01 7.3 5.45 4.9 0.93 1.5 0.42 dnahkarattU .11 3.393 5.418,3 7.333 1.149,2 8.333 7.304,2 latoT :meti omeM – 3.5 – 5.4 – 7.4 yrrehcuduP fo TU .sdrocer knaB evreseR :ecruoSStatements Statement 22: State Government Market Loans (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 ANDhRA PRADESh* 50 8.39% Andhra Pradesh Government Stock 2020 5.8 Loans bearing interest 51 8.35% Andhra Pradesh Government Stock 2020 2.9 1 7.74% Andhra Pradesh Government Stock 2016 2.3 52 8.53% Andhra Pradesh Government Stock 2021 5.8 2 7.89% Andhra Pradesh Government Stock 2016 2.9 53 8.51% Andhra Pradesh Government Stock 2021 8.5 3 7.93% Andhra Pradesh Government Stock 2016 2.4 54 8.37% Andhra Pradesh Government Stock 2021 3.2 4 8.65% Andhra Pradesh Government Stock 2016 4.3 55 8.47% Andhra Pradesh Government Stock 2021 7.0 5 5.90% Andhra Pradesh Government Stock 2017 1.8 56 8.67% Andhra Pradesh Government Stock 2021 5.8 6 7.17% Andhra Pradesh Government Stock 2017 0.3 57 8.60% Andhra Pradesh Government Stock 2021 5.8 7 7.99% Andhra Pradesh Government Stock 2017 1.8 58 8.66% Andhra Pradesh Government Stock 2021 10.5 8 8.00% Andhra Pradesh Government Stock 2017 3.5 59 8.56% Andhra Pradesh Government Stock 2021 11.7 9 8.17% Andhra Pradesh Government Stock 2017 2.2 60 8.63% Andhra Pradesh Government Stock 2021 11.7 10 8.40% Andhra Pradesh Government Stock 2017 2.3 61 8.90% Andhra Pradesh Government Stock 2021 9.5 (Loan Code No.07230) 62 9.04% Andhra Pradesh Government Stock 2021 2.2 11 8.40% Andhra Pradesh Government Stock 2017 4.4 63 9.17% Andhra Pradesh Government Stock 2021 5.8 (Loan Code No.07267) 64 9.25% Andhra Pradesh Government Stock 2021 2.9 12 8.45% Andhra Pradesh Government Stock 2017 3.5 65 8.72% Andhra Pradesh Government Stock 2022 5.8 13 8.48% Andhra Pradesh Government Stock 2017 2.9 14 7.10% Andhra Pradesh Government Stock 2018 8.7 66 8.71% Andhra Pradesh Government Stock 2022 5.8 15 7.92% Andhra Pradesh Government Stock 2018 2.9 67 8.97% Andhra Pradesh Government Stock 2022 5.8 16 7.98% Andhra Pradesh Government Stock 2018 4.7 68 9.20% Andhra Pradesh Government Stock 2022 8.7 17 8.11% Andhra Pradesh S.D.L. 2018 5.8 69 9.14% Andhra Pradesh Government Stock 2022 4.4 18 8.25% Andhra Pradesh S.D.L. 2018 5.8 70 9.12% Andhra Pradesh Government Stock 2022 5.8 19 8.41% Andhra Pradesh S.D.L. 2018 5.8 71 8.86% Andhra Pradesh Government Stock 2022 4.4 20 8.45% Andhra Pradesh S.D.L. 2018 8.7 72 8.89% Andhra Pradesh Government Stock 2022 4.4 21 9.40% Andhra Pradesh S.D.L. 2018 2.9 73 8.90% Andhra Pradesh Government Stock 2022 4.4 22 9.89% Andhra Pradesh S.D.L. 2018 5.8 74 8.84% Andhra Pradesh Government Stock 2022 4.4 23 5.80% Andhra Pradesh Government Stock 2019 5.8 75 8.90% Andhra Pradesh Government Stock 2022 4.4 24 7.13% Andhra Pradesh Government Stock 2019 9.5 76 8.90% Andhra Pradesh Government Stock 2022 4.4 25 7.45% Andhra Pradesh Government Stock 2019 7.1 77 8.91% Andhra Pradesh Government Stock 2022 4.4 26 8.09% Andhra Pradesh Government Stock 2019 1.0 78 8.89% Andhra Pradesh Government Stock 2022 4.4 27 8.59% Andhra Pradesh Government Stock 2019 11.2 79 8.86% Andhra Pradesh Government Stock 2022 4.4 28 7.11% Andhra Pradesh Government Stock 2019 9.3 80 8.80% Andhra Pradesh Government Stock 2022 4.4 29 7.45% Andhra Pradesh Government Stock 2019 5.8 81 8.85% Andhra Pradesh Government Stock 2022 4.4 30 7.50% Andhra Pradesh Government Stock 2019 5.8 82 8.91% Andhra Pradesh Government Stock 2022 4.4 31 7.83% Andhra Pradesh Government Stock 2019 5.8 83 8.91% Andhra Pradesh Government Stock 2022 4.4 32 7.85% Andhra Pradesh Government Stock 2019 5.8 84 8.59% Andhra Pradesh Government Stock 2023 (13210) 11.7 33 7.93% Andhra Pradesh Government Stock 2019 5.8 85 8.72% Andhra Pradesh Government Stock 2023 14.6 34 8.10% Andhra Pradesh Government Stock 2019 8.2 86 8.59% Andhra Pradesh Government Stock 2023 (13228) 2.9 (Loan Code No.09331) 35 8.19% Andhra Pradesh Government Stock 2019 11.7 87 8.64% Andhra Pradesh Government Stock 2023 11.7 36 8.10% Andhra Pradesh Government Stock 2019 5.8 88 8.25% Andhra Pradesh Government Stock 2023 5.8 (Loan Code No.09351) 89 7.57% Andhra Pradesh Government Stock 2023 5.8 37 8.22% Andhra Pradesh Government Stock 2019 5.8 90 9.84% Andhra Pradesh Government Stock 2023 5.8 38 8.26% Andhra Pradesh Government Stock 2019 2.9 (Loan Code 9001 524 065) 39 8.25% Andhra Pradesh Government Stock 2020 2.9 91 9.71% Andhra Pradesh Government Stock 2023 10.5 40 8.48% Andhra Pradesh Government Stock 2020 5.8 92 9.77% Andhra Pradesh Government Stock 2023 5.8 41 8.39% Andhra Pradesh Government Stock 2020 8.1 93 9.55% Andhra Pradesh Government Stock 2023 10.9 42 8.07% Andhra Pradesh Government Stock 2020 5.8 94 9.84% Andhra Pradesh Government Stock 2023 4.6 43 8.49% Andhra Pradesh Government Stock 2020 2.9 (Loan Code 9001 524 106) 44 8.57% Andhra Pradesh Government Stock 2020 8.7 95 9.38% Andhra Pradesh Government Stock 2023 7.1 45 8.11% Andhra Pradesh Government Stock 2020 5.8 96 9.39% Andhra Pradesh Government Stock 2023 5.9 46 8.18% Andhra Pradesh Government Stock 2020 5.8 97 9.52% Andhra Pradesh Government Stock 2023 10.7 47 8.37% Andhra Pradesh Government Stock 2020 5.8 98 9.38% Andhra Pradesh Government Stock 2024 11.1 48 8.42% Andhra Pradesh Government Stock 2020 5.8 99 9.26% Andhra Pradesh Government Stock 2024 8.7 49 8.52% Andhra Pradesh Government Stock 2020 2.9 100 9.40% Andhra Pradesh Government Stock 2024 5.3 107State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 101 9.63% Andhra Pradesh Government Stock 2024 8.6 9 13.00% Andhra Pradesh S.D.L. 2007 – 102 9.84% Andhra Pradesh Government Stock 2024 6.5 10 13.05% Andhra Pradesh S.D.L. 2007 – 103 9.71% Andhra Pradesh Government Stock 2024 10.2 11 11.50% Andhra Pradesh S.D.L. 2008 – 104 9.48% Andhra Pradesh Government Stock 2024 7.3 12 12.25% Andhra Pradesh S.D.L. 2009 – 105 9.40% Andhra Pradesh S.D.L. 2024 11.7 13 11.50% Andhra Pradesh S.D.L. 2009 – 106 9.21% Andhra Pradesh S.D.L. 2024 17.5 14 11.50% Andhra Pradesh S.D.L. 2010 – 107 9.18% Andhra Pradesh S.D.L. 2024 11.7 15 11.50% Andhra Pradesh S.D.L. 2011 – 108 9.08% Andhra Pradesh S.D.L. 2024 20.0 16 12.00% Andhra Pradesh S.D.L. 2011 – 109 8.96% Andhra Pradesh S.D.L. 2024 10.0 17 7.32% Andhra Pradesh Government Stock 2016 – 110 8.88% Andhra Pradesh S.D.L. 2024 20.0 TOTAL [E] – 111 8.46% Andhra Pradesh S.D.L. 2024 20.0 TOTAL [A+B+C+D+E] 964.3 112 8.26% Andhra Pradesh S.D.L. 2024 10.0 ARUNAChAL PRADESh 113 8.09% Andhra Pradesh S.D.L. 2025 10.0 Loans bearing interest 114 8.06% Andhra Pradesh S.D.L. 2025 10.0 1 8.00% Arunachal Pradesh Government Stock 2016 0.1 115 8.10% Andhra Pradesh S.D.L. 2025 10.0 2 8.04% Arunachal Pradesh Government Stock 2016 0.5 116 8.18% Andhra Pradesh S.D.L. 2025 15.0 3 8.10% Arunachal Pradesh Government Stock 2017 0.5 117 8.22% Andhra Pradesh S.D.L. 2025 10.0 4 5.90% Arunachal Pradesh S.D.L. 2017 0.6 118 8.33% Andhra Pradesh S.D.L. 2025 13.0 5 8.42% Arunachal Pradesh Government Stock 2017 0.5 119 8.31% Andhra Pradesh S.D.L. 2025 10.0 6 8.48% Arunachal Pradesh Government Stock 2017 0.2 120 8.26% Andhra Pradesh S.D.L. 2025 12.0 7 8.00% Arunachal Pradesh Government Stock 2018 1.1 121 8.24% Andhra Pradesh S.D.L. 2025 10.0 8 8.46% Arunachal Pradesh Government Stock 2018 0.1 122 7.98% Andhra Pradesh S.D.L. 2025 15.0 9 8.47% Arunachal Pradesh Government Stock 2019 0.3 123 8.15% Andhra Pradesh S.D.L. 2025 5.5 10 8.29% Arunachal Pradesh Government Stock 2020 0.8 124 8.24% Andhra Pradesh S.D.L. 2025 15.0 11 9.02% Arunachal Pradesh Government Stock 2022 0.3 125 8.25% Andhra Pradesh S.D.L. 2025 5.0 12 8.80% Arunachal Pradesh Government Stock 2022 0.2 126 8.29% Andhra Pradesh S.D.L. 2026 20.0 13 8.85% Arunachal Pradesh Government Stock 2022 0.5 127 8.39% Andhra Pradesh S.D.L. 2026 10.0 14 8.61% Arunachal Pradesh Government Stock 2023 1.0 128 8.72% Andhra Pradesh S.D.L. 2026 10.0 15 9.30% Arunachal Pradesh Government Stock 2023 1.0 129 8.57% Andhra Pradesh S.D.L. 2026 15.0 16 9.77% Arunachal Pradesh Government Stock 2024 0.8 130 8.09% Andhra Pradesh S.D.L. 2026 15.0 17 9.45% Arunachal Pradesh Government Stock 2024 0.5 TOTAL [A] 949.3 18 9.39% Arunachal Pradesh S.D.L 2024 1.0 Power Bonds 19 9.24% Arunachal Pradesh S.D.L 2024 0.5 1 8.50% Andhra Pradesh Power Bonds April 2016 (03686) – 20 8.20% Arunachal Pradesh S.D.L 2024 0.8 TOTAL [B] – 21 8.09% Arunachal Pradesh S.D.L 2025 0.8 TOTAL [A+B] 949.3 22 8.07% Arunachal Pradesh S.D.L 2025 0.8 Special Bonds 23 8.08% Arunachal Pradesh S.D.L 2025 0.5 1 8.50% Andhra Pradesh Special Bond 2029 9.8 TOTAL [A] 13.2 2 8.49% Andhra Pradesh Special Bond 2029 5.3 Power Bonds TOTAL [C] 15.0 1 8.50% Arunachal Pradesh Government Power Bonds – TOTAL [A+B+C] 964.3 April 2016 [03930] Compensation Bonds TOTAL [B] – 1 5.00% Urban Land Ceiling Andhra Pradesh Bonds 1976 – TOTAL [A+B] 13.2 TOTAL [D] – Loans Not Bearing Interest TOTAL [A+B+C+D] 964.3 1 7.61% Arunachal Pradesh S.D.L 2016 – Loans Not Bearing Interest TOTAL [C] – 1 8.25% Andhra Pradesh S.D.L. 1995 – TOTAL [A+B+C] 13.2 2 7.50% Andhra Pradesh S.D.L. 1997 – ASSAM 3 9.75% Andhra Pradesh S.D.L. 1998 – Loans bearing interest 4 9.00% Andhra Pradesh S.D.L. 1999 – 1 7.89% Assam Government Stock 2016 1.7 5 11.00% Andhra Pradesh S.D.L. 2001 – 2 7.95% Assam Government Stock 2016 2.6 6 11.00% Andhra Pradesh S.D.L. 2002 – 3 8.11% Assam Government Stock 2016 2.2 7 12.50% Andhra Pradesh S.D.L. 2004 – 4 5.90% Assam S.D.L 2017 2.1 8 14.00% Andhra Pradesh S.D.L. 2005 – 5 7.17% Assam S.D.L 2017 0.3 108Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 6 8.20% Assam Government Stock 2017 (07208) 2.1 15 8.89% Bihar Government Stock 2021 10.0 7 8.20% Assam Government Stock 2017 (07254) 1.2 16 8.80% Bihar Government Stock 2021 7.2 8 8.40% Assam Government Stock 2017 (07281) 2.0 17 8.72% Bihar Government Stock 2022 12.8 9 8.52% Assam Government Stock 2017 4.0 18 8.99% Bihar Government Stock 2022 5.0 10 7.97% Assam Government Stock 2018 2.5 19 9.03% Bihar Government Stock 2022 5.0 11 8.89% Assam Government Stock 2019 19.1 20 9.16% Bihar Government Stock 2022 7.5 12 8.43% Assam Government Stock 2019 6.0 21 8.89% Bihar Government Stock 2022 10.0 13 8.40% Assam Government Stock 2020 9.6 22 8.97% Bihar Government Stock 2022 12.5 14 8.53% Assam Government Stock 2020 9.5 23 8.99% Bihar Government Stock 2022 10.0 15 8.48% Assam Government Stock 2021 8.0 24 8.68% Bihar Government Stock 2023 13.0 16 8.95% Assam Government Stock 2022 3.0 25 8.69% Bihar Government Stock 2023 5.0 17 8.84% Assam Government Stock 2024 4.5 26 8.62% Bihar Government Stock 2023 2.0 18 8.07% Assam Government Stock 2025 10.0 27 8.64% Bihar Government Stock 2023 11.0 19 8.12% Assam Government Stock 2025 15.0 28 9.39% Bihar Government Stock 2023 15.0 20 8.06% Assam Government Stock 2025 9.5 29 9.40% Bihar Government Stock 2023 10.0 21 8.43% Assam Government Stock 2026 9.5 30 9.52% Bihar S.D.L. 2023 10.0 22 8.55% Assam Government Stock 2026 9.0 31 9.29% Bihar S.D.L. 2024 10.0 23 8.63% Assam Government Stock 2026 3.5 32 9.64% Bihar S.D.L. 2024 10.0 TOTAL [A] 136.7 33 9.84% Bihar S.D.L. 2024 10.0 Compensation Bonds 34 8.73% Bihar S.D.L. 2024 10.0 1 2.50% Assam State Acquisition of Zamindaris Act 1951 – 35 8.45% Bihar S.D.L. 2024 10.0 Compensation Bonds 36 8.17% Bihar S.D.L. 2024 10.0 TOTAL [B] – 37 8.25% Bihar S.D.L. 2024 15.0 TOTAL [A+B] 136.7 38 8.15% Bihar S.D.L. 2025 15.0 Power Bonds 39 8.08% Bihar S.D.L. 2025 15.0 1 8.50% Government of Assam Power Bonds 2016 [03687] – 40 8.06% Bihar S.D.L. 2025 6.0 TOTAL [C] – 41 8.17% Bihar S.D.L. 2025 20.0 TOTAL [A+B+C] 136.7 42 7.99% Bihar S.D.L. 2025 15.0 Loans Not Bearing Interest 43 8.54% Bihar S.D.L. 2026 25.0 1 7.00% Assam S.D.L 1993 – 44 8.82% Bihar S.D.L. 2026 25.0 2 7.50% Assam S.D.L 1997 – 45 8.60% Bihar S.D.L. 2026 30.0 3 12.50% Assam S.D.L 2004 – TOTAL [A] 481.8 4 13.00% Assam S.D.L 2007 – 8.50% of Government of Bihar Power Bonds 5 7.65% Assam Government Stock 2016 – 1 8.50% Government of Bihar Power Bond April 2016 (03931) – 6 7.75% Assam Government Stock 2016 – TOTAL [B] – TOTAL [D] – TOTAL [A+B] 481.8 TOTAL [A+B+C+D] 136.7 Government of Bihar Special Bonds BIhAR$ 1 8.53% Bihar Special Bond 2022 1.6 Loans Bearing Interest (Subsequent to reorganisation) 2 8.45% Bihar Special Bond 2023 1.6 1 5.90% Bihar S.D.L. 2017 5.7 3 8.50% Bihar Special Bond 2024 1.6 2 7.17% Bihar S.D.L. 2017 3.3 4 8.50% Bihar Special Bond 2025 1.6 3 8.25% Bihar Government Stock 2018 10.9 5 8.22% Bihar Special Bond 2026 1.6 4 6.45% Bihar Government Stock 2018 7.5 6 8.45% Bihar Special Bond 2027 1.6 5 7.10% Bihar Government Stock 2019 7.3 7 8.65% Bihar Special Bond 2028 1.6 6 8.78% Bihar Government Stock 2019 11.4 8 8.48% Bihar Special Bond 2029 1.6 7 8.45% Bihar Government Stock 2019 7.8 9 8.62% Bihar Special Bond 2030 1.6 8 7.89% Bihar Government Stock 2019 10.0 10 8.72% Bihar Special Bond 2031 1.6 9 8.49% Bihar Government Stock 2019 7.9 TOTAL [C] 15.5 10 8.25% Bihar Government Stock 2019 6.0 TOTAL [A+B+C] 497.4 11 8.35% Bihar Government Stock 2019 6.1 Compensation Bonds 12 8.53% Bihar Government Stock 2020 10.0 1 2.50% Bihar Zamindari Abolition Compensation Bond 0.3 13 8.55% Bihar Government Stock 2021 10.0 TOTAL [D] 0.3 14 8.38% Bihar Government Stock 2021 6.0 TOTAL [A+B+C+D] 497.6 109State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 Loans Not Bearing Interest (Prior to reorganisation) 8 8.46% Chhattisgarh Special Bond 2029 0.9 1 7.50% Bihar S.D.L. 1997 – 9 8.60% Chhattisgarh Special Bond 2030 0.9 2 9.75% Bihar S.D.L. 1998 – 10 8.70% Chhattisgarh Special Bond 2031 0.9 3 9.00% Bihar S.D.L. 1999 0.1 TOTAL [C] 8.7 4 8.75% Bihar S.D.L. 2000 – TOTAL [A+B+C] 154.2 5 11.00% Bihar S.D.L. 2001 – Compensation Bonds 6 11.00% Bihar S.D.L. 2002 – 1 5.00% Urban Land ceiling (Madhya Pradesh) Bonds – 7 13.50% Bihar S.D.L. 2003 0.1 TOTAL [D] – 8 14.00% Bihar S.D.L. 2005 – TOTAL [A+B+C+D] 154.2 9 13.00% Bihar S.D.L. 2007 – Loans Not Bearing Interest (Prior to reorganisation) 10 11.50% Bihar S.D.L. 2009 – 1 6.75% Madhya Pradesh S.D.L. 1992 – 11 11.50% Bihar S.D.L. 2010 – 2 7.00% Madhya Pradesh S.D.L. 1993 – 12 11.50% Bihar S.D.L. 2011 – 3 7.50% Madhya Pradesh S.D.L. 1997 – 13 12.00% Bihar S.D.L. 2011 – 4 9.75% Madhya Pradesh S.D.L. 1998 – TOTAL [E] 0.3 5 9.00% Madhya Pradesh S.D.L. 1999 – TOTAL [A+B+C+D+E] 497.9 6 8.75% Madhya Pradesh S.D.L. 2000 – Loans not Bearing Interest (Subsequent to reorganisation) 7 11.00% Madhya Pradesh S.D.L. 2001 – TOTAL [F] – 8 13.50% Madhya Pradesh S.D.L. 2003 – TOTAL [A+B+C+D+E+F] 497.9 9 14.00% Madhya Pradesh S.D.L. 2005 – ChhATISGARh** 10 13.00% Madhya Pradesh S.D.L. 2007 – Loans Bearing Interest (Subsequent to reorganisation) 11 11.50% Madhya Pradesh S.D.L. 2009 – 1 5.90% Chhattisgarh S.D.L. 2017 3.0 12 11.00% Madhya Pradesh S.D.L. 2010 – 2 8.25% Chhattisgarh S.D.L. 2019 7.0 13 12.00% Madhya Pradesh S.D.L. 2011 – 3 8.65% Chhattisgarh S.D.L. 2023 15.0 Total [E] – 4 8.12% Chhattisgarh Government Stock 2023 8.0 TOTAL [A+B+C+D+E] 154.2 5 8.02% Chhattisgarh Government Stock 2023 7.0 Loans Not Bearing Interest (Subsequent to reorganisation) 6 9.30% Chhattisgarh Government Stock 2023 8.0 Total [F] – 7 9.60% Chhattisgarh S.D.L. 2024 7.0 TOTAL [A+B+C+D+E+F] 154.2 8 9.22% Chhattisgarh S.D.L. 2024 5.0 GOA 9 8.98% Chhattisgarh S.D.L. 2024 2.5 Loans bearing interest 10 9.03% Chhattisgarh S.D.L. 2024 7.5 1 5.90% Goa S.D.L. 2017 0.5 11 8.85% Chhattisgarh S.D.L. 2024 7.0 2 7.99% Goa Government Stock 2017 1.0 12 8.08% Chhattisgarh S.D.L. 2025 7.0 3 8.40% Goa Government Stock 2017 1.5 13 8.06% Chhattisgarh S.D.L. 2025 8.0 4 8.23% Goa Government Stock 2018 2.0 14 8.02% Chhattisgarh S.D.L. 2025 5.0 5 8.35% Goa Government Stock 2018 2.5 15 8.32% Chhattisgarh S.D.L. 2025 7.0 6 7.24% Goa Government Stock 2019 2.0 16 8.19% Chhattisgarh S.D.L. 2025 8.0 7 7.83% Goa Government Stock 2019 1.0 17 8.23% Chhattisgarh S.D.L. 2025 15.0 8 8.08% Goa Government Stock 2019 1.0 18 8.32% Chhattisgarh S.D.L. 2026 7.0 9 8.24% Goa Government Stock 2019 2.0 19 8.53% Chhattisgarh S.D.L. 2026 7.0 10 8.14% Goa Government Stock 2019 1.0 20 8.08% Chhattisgarh S.D.L. 2026 4.5 11 8.40% Goa Government Stock 2019 1.0 TOTAL [A] 145.5 12 8.51% Goa Government Stock 2020 1.0 Power Bonds 13 8.10% Goa Government Stock 2020 1.0 1 8.50% Chhattisgarh Power Bonds April 2016 [03932] – 14 8.37% Goa Government Stock 2020 1.0 TOTAL [B] – 15 8.48% Goa Government Stock 2020 1.0 Government of Chhattisgarh Special Bond 16 8.65% Goa Government Stock 2021 2.0 1 8.55% Chhattisgarh Special Bond 2022 0.9 17 9.20% Goa Government Stock 2021 1.3 2 8.48% Chhattisgarh Special Bond 2023 0.9 18 9.19% Goa Government Stock 2021 0.7 3 8.53% Chhattisgarh Special Bond 2024 0.9 19 9.02% Goa Government Stock 2021 1.0 4 8.50% Chhattisgarh Special Bond 2025 0.9 20 9.23% Goa Government Stock 2022 0.5 5 8.27% Chhattisgarh Special Bond 2026 0.9 21 8.90% Goa Government Stock 2022 1.5 6 8.64% Chhattisgarh Special Bond 2027 0.9 22 8.87% Goa Government Stock 2022 2.0 7 8.67% Chhattisgarh Special Bond 2028 0.9 23 8.85% Goa Government Stock 2022 1.5 110Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 24 8.63% Goa Government Stock 2023 1.5 21 8.40% Gujarat Government Stock 2019 16.6 25 8.60% Goa Government Stock 2023 2.0 22 7.83% Gujarat Government Stock 2019 10.0 26 7.58% Goa Government Stock 2023 2.0 23 7.85% Gujarat Government Stock 2019 15.0 27 7.93% Goa Government Stock 2023 2.0 24 8.21% Gujarat Government Stock 2019 17.0 28 9.60% Goa Government Stock 2023 1.5 25 8.23% Gujarat Government Stock 2019 15.0 29 9.40% Goa Government Stock 2023 1.5 26 8.27% Gujarat Government Stock 2019 10.0 30 9.35% Goa S.D.L. 2024 1.0 27 8.33% Gujarat Government Stock 2020 15.0 31 9.77% Goa S.D.L. 2024 1.0 28 8.31% Gujarat Government Stock 2020 8.0 32 9.45% Goa S.D.L. 2024 0.9 29 8.09% Gujarat Government Stock 2020 12.1 33 9.38% Goa S.D.L. 2024 1.0 30 8.15% Gujarat Government Stock 2020 7.5 34 8.83% Goa S.D.L. 2024 2.0 31 8.32% Gujarat Government Stock 2020 10.0 35 8.95% Goa S.D.L. 2024 1.0 32 8.38% Gujarat Government Stock 2020 10.0 36 9.05% Goa S.D.L. 2024 2.0 33 8.35% Gujarat Government Stock 2020 10.0 37 8.91% Goa S.D.L. 2024 1.0 34 8.42% Gujarat Government Stock 2020 10.0 38 8.42% Goa S.D.L. 2024 1.0 35 8.51% Gujarat Government Stock 2020 10.0 39 8.08% Goa S.D.L. 2025 1.5 36 8.40% Gujarat Government Stock 2020 10.0 40 8.12% Goa S.D.L. 2025 1.5 37 8.38% Gujarat Government Stock 2021 5.0 41 8.28% Goa S.D.L. 2025 1.0 38 8.52% Gujarat Government Stock 2021 5.0 42 8.28% Goa S.D.L. 2025 1.0 39 8.51% Gujarat Government Stock 2021 10.0 43 8.21% Goa S.D.L. 2025 2.0 40 8.46% Gujarat Government Stock 2021 7.5 44 8.10% Goa S.D.L. 2025 1.5 41 8.36% Gujarat Government Stock 2021 7.9 45 8.25% Goa S.D.L. 2025 1.0 42 8.68% Gujarat Government Stock 2021 10.0 46 8.40% Goa S.D.L. 2026 1.0 43 8.56% Gujarat Government Stock 2021 10.0 47 8.63% Goa S.D.L. 2026 1.0 44 8.59% Gujarat Government Stock 2021 10.0 48 8.08% Goa S.D.L. 2026 3.0 45 8.53% Gujarat Government Stock 2021 10.0 TOTAL [A] 65.9 46 8.59% Gujarat Government Stock 2021 10.0 Loans Not Bearing Interest 47 8.62% Gujarat Government Stock 2021 10.0 1 11.50% Goa S.D.L. 2008 – 48 8.65% Gujarat Government Stock 2021 10.0 2 7.65% Goa Government Stock 2016 – 49 8.88% Gujarat Government Stock 2021 10.0 TOTAL [B] – 50 9.23% Gujarat Government Stock 2021 10.0 51 8.78% Gujarat Government Stock 2021 15.0 TOTAL [A+B] 65.9 52 8.69% Gujarat Government Stock 2022 15.0 GUJARAT 53 8.94% Gujarat Government Stock 2022 15.0 Loans Bearing Interest 54 8.99% Gujarat Government Stock 2022 15.0 1 8.71% Gujarat S.D.L. 2016 8.0 55 9.23% Gujarat Government Stock 2022 15.0 2 8.70% Gujarat S.D.L. 2016 8.0 56 9.13% Gujarat Government Stock 2022 15.0 3 8.75% Gujarat Government Stock 2016 6.0 57 9.12% Gujarat Government Stock 2022 15.0 4 8.75% Gujarat Government Stock 2016 9.5 58 8.88% Gujarat Government Stock 2022 15.0 5 5.90% Gujarat Government Stock 2017 6.3 59 8.83% Gujarat Government Stock 2022 12.0 6 8.00% Gujarat Government Stock 2017 4.0 60 8.91% Gujarat Government Stock 2022 12.0 7 8.20% Gujarat Government Stock 2017 4.8 61 8.84% Gujarat Government Stock 2022 10.0 8 8.30% Gujarat Government Stock 2017 4.0 62 8.79% Gujarat Government Stock 2022 10.0 9 8.32% Gujarat Government Stock 2017 10.0 63 8.89% Gujarat Government Stock 2022 10.0 10 7.03% Gujarat Government Stock 2018 12.5 64 8.58% Gujarat Government Stock 2023 15.0 11 7.80% Gujarat Government Stock 2018 10.0 65 8.68% Gujarat Government Stock 2023 10.0 12 7.87% Gujarat Government Stock 2018 10.0 66 8.24% Gujarat Government Stock 2023 10.0 13 8.07% Gujarat Government Stock 2018 10.0 67 7.77% Gujarat Government Stock 2023 20.0 14 8.14% Gujarat Government Stock 2018 10.0 68 9.59% Gujarat Government Stock 2023 10.2 15 8.39% Gujarat Government Stock 2018 3.6 69 9.50% Gujarat Government Stock 2023 10.0 16 8.43% Gujarat Government Stock 2018 11.4 70 9.65% Gujarat Government Stock 2023 5.8 17 9.60% Gujarat S.D.L. 2018 14.4 71 9.22% Gujarat Government Stock 2023 4.7 18 6.05% Gujarat Government Stock 2019 18.8 72 9.39% Gujarat Government Stock 2023 10.0 19 7.00% Gujarat Government Stock 2019 12.5 73 9.37% Gujarat Government Stock 2023 30.0 20 7.45% Gujarat Government Stock 2019 15.0 74 9.37% Gujarat S.D.L. 2024 15.6 111State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 75 9.53% Gujarat S.D.L. 2024 12.2 16 11.50% Gujarat S.D.L. 2009 – 76 9.75% Gujarat S.D.L. 2024 12.0 17 11.50% Gujarat S.D.L. 2010 – 77 9.01% Gujarat S.D.L. 2024 30.0 18 12.00% Gujarat S.D.L. 2010 – 78 8.94% Gujarat S.D.L. 2024 10.0 19 11.50% Gujarat S.D.L. 2011 – 79 8.84% Gujarat S.D.L. 2024 10.0 20 9.45% Gujarat S.D.L. 2011 – 80 8.42% Gujarat S.D.L. 2024 10.0 21 7.61% Gujarat S.D.L. 2016 – 81 8.43% Gujarat S.D.L. 2024 10.0 TOTAL [D] – 82 8.25% Gujarat S.D.L. 2024 10.0 TOTAL [A+B+C+D] 1151.6 83 8.14% Gujarat S.D.L. 2025 15.0 hARYANA 84 8.05% Gujarat S.D.L. 2025 13.0 Loans bearing interest 85 8.07% Gujarat S.D.L. 2025 15.6 1 8.85% Haryana S.D.L. 2016 3.0 86 8.05% Gujarat S.D.L. 2025 15.6 2 5.90% Haryana S.D.L. 2017 1.4 87 8.07% Gujarat S.D.L. 2025 10.0 3 8.78% Haryana S.D.L. 2017 8.0 88 8.05% Gujarat S.D.L. 2025 15.6 4 8.81% Haryana S.D.L. 2018 5.0 89 8.20% Gujarat S.D.L. 2025 12.0 5 7.27% Haryana Government Stock 2019 13.0 90 8.29% Gujarat S.D.L. 2025 10.0 6 7.80% Haryana Government Stock 2019 15.0 91 8.23% Gujarat S.D.L. 2025 13.0 7 7.83% Haryana Government Stock 2019 7.0 92 8.15% Gujarat S.D.L. 2025 10.0 8 8.15% Haryana Government Stock 2019 12.0 93 7.96% Gujarat S.D.L. 2025 13.0 9 8.27% Haryana Government Stock 2019 10.0 94 8.12% Gujarat S.D.L. 2025 13.0 10 8.32% Haryana Government Stock 2020 4.0 95 8.15% Gujarat S.D.L. 2025 10.0 11 8.54% Haryana Government Stock 2020 7.0 96 8.20% Gujarat S.D.L. 2025 13.0 12 8.57% Haryana Government Stock 2020 10.0 97 8.27% Gujarat S.D.L. 2026 20.0 13 8.07% Haryana Government Stock 2020 8.0 98 8.46% Gujarat S.D.L. 2026 13.0 14 8.51% Haryana Government Stock 2020 8.0 99 8.26% Gujarat S.D.L. 2031 20.0 15 8.50% Haryana Government Stock 2021 6.0 TOTAL [A] 1151.6 16 8.52% Haryana Government Stock 2021 6.0 Power Bonds 17 8.38% Haryana Government Stock 2021 6.5 1 8.50% Gujarat Government Power Bonds April 2016 (03688) – 18 8.36% Haryana Government Stock 2021 18.0 TOTAL [B] – 19 8.65% Haryana Government Stock 2021 10.0 TOTAL [A+B] 1151.6 20 8.59% Haryana Government Stock 2021 5.0 Compensation Bonds 21 9.03% Haryana Government Stock 2021 5.0 1 5.00% Urban Land Ceiling (Gujarat) Bonds – 22 9.22% Haryana Government Stock 2021 5.0 2 3.00% Bombay Tenure Abolition Compensation Bonds – 23 8.71% Haryana Government Stock 2022 7.5 3 4.50% Gujarat Agricultural Lands Ceiling Act,1960 Compensation – Bonds 24 8.88% Haryana Government Stock 2022 4.5 4 3.00% Gujarat Surviving Alienations Act,1963 Compensation Bonds – 25 8.93% Haryana Government Stock 2022 5.0 TOTAL [C] – 26 9.39% Haryana Government Stock 2022 3.6 TOTAL [A+B+C] 1151.6 27 9.17% Haryana Government Stock 2022 6.5 Loans Not Bearing Interest 28 8.91% Haryana Government Stock 2022 8.0 1 7.50% Gujarat S.D.L. 1997 – 29 8.90% Haryana Government Stock 2022 5.5 2 9.75% Gujarat S.D.L. 1998 – 30 8.85% Haryana Government Stock 2022 5.5 3 9.00% Gujarat S.D.L. 1999 – 31 8.91% Haryana Government Stock 2022 5.5 4 8.75% Gujarat S.D.L. 2000 – 32 8.93% Haryana Government Stock 2022 5.5 5 11.00% Gujarat S.D.L. 2001 – 33 8.86% Haryana Government Stock 2022 5.5 6 11.00% Gujarat S.D.L. 2002 – 34 8.81% Haryana Government Stock 2022 5.5 7 13.50% Gujarat S.D.L. 2003 – 35 8.94% Haryana Government Stock 2022 5.5 8 12.50% Gujarat S.D.L. 2004 – 36 8.88% Haryana Government Stock 2022 5.5 9 14.00% Gujarat S.D.L. 2005 – 37 8.64% Haryana Government Stock 2023 5.7 10 13.85% Gujarat S.D.L. 2006 – 38 8.57% Haryana Government Stock 2023 5.7 11 12.30% Gujarat S.D.L. 2007 – 39 8.66% Haryana Government Stock 2023 5.7 12 13.05% Gujarat S.D.L. 2007 – 40 8.62% Haryana Government Stock 2023 7.7 13 11.50% Gujarat S.D.L. 2008 – 41 8.60% Haryana Government Stock 2023 10.0 14 12.50% Gujarat S.D.L. 2008 – 42 8.49% Haryana Government Stock 2023 6.6 15 12.25% Gujarat S.D.L. 2009 – 43 7.59% Haryana Government Stock 2023 10.0 112Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 44 8.50% Haryana Government Stock 2023 3.1 Loans Not Bearing Interest 45 9.05% Haryana Government Stock 2023 5.0 1 7.50% Haryana S.D.L. 1997 – 46 9.89% Haryana Government Stock 2023 5.0 2 9.75% Haryana S.D.L. 1998 – 47 9.72% Haryana Government Stock 2023 5.1 3 14.00% Haryana S.D.L. 2005 – 48 9.50% Haryana Government Stock 2023 4.8 4 12.30% Haryana S.D.L. 2007 – 49 9.81% Haryana Government Stock 2023 5.1 5 7.33% Haryana Government Stock 2016 – 50 9.25% Haryana Government Stock 2023 4.7 TOTAL [D] – 51 9.25% Haryana Government Stock 2023 4.7 TOTAL [A+B+C+D] 831.2 52 9.39% Haryana Government Stock 2023 8.0 hIMAChAL PRADESh 53 9.48% Haryana Government Stock 2023 4.9 Loans bearing interest 54 9.24% Haryana S.D.L. 2024 10.6 1 7.74% Himachal Pradesh S.D.L. 2016 3.0 55 9.51% Haryana S.D.L. 2024 10.0 2 5.90% Himachal Pradesh S.D.L. 2017 1.1 56 9.80% Haryana S.D.L. 2024 10.0 3 7.17% Himachal Pradesh S.D.L. 2017 0.2 57 9.71% Haryana S.D.L. 2024 12.9 4 8.16% Himachal Pradesh Government Stock 2017 3.0 58 9.47% Haryana S.D.L. 2024 4.0 5 8.35% Himachal Pradesh Government Stock 2017 2.1 59 9.07% Haryana S.D.L. 2024 3.0 6 8.40% Himachal Pradesh Government Stock 2017 1.0 60 8.94% Haryana S.D.L. 2024 7.0 7 8.50% Himachal Pradesh Government Stock 2017 2.0 61 9.00% Haryana S.D.L. 2024 3.0 8 8.75% Himachal Pradesh Government Stock 2017 4.0 62 8.90% Haryana S.D.L. 2024 10.0 9 8.48% Himachal Pradesh Government Stock 2017 5.0 63 8.72% Haryana S.D.L. 2024 7.5 10 8.42% Himachal Pradesh Government Stock 2017 1.0 64 8.43% Haryana S.D.L. 2024 5.0 11 8.31% Himachal Pradesh Government Stock 2017 2.5 65 8.27% Haryana S.D.L. 2024 8.5 12 7.97% Himachal Pradesh Government Stock 2018 2.0 66 8.13% Haryana S.D.L. 2025 6.0 13 8.00% Himachal Pradesh Government Stock 2018 2.7 67 8.08% Haryana S.D.L. 2025 20.0 14 8.03% Himachal Pradesh Government Stock 2018 3.0 68 8.07% Haryana S.D.L. 2025 7.5 15 8.21% Himachal Pradesh Government Stock 2018 2.0 69 8.05% Haryana S.D.L. 2025 10.0 16 8.35% Himachal Pradesh Government Stock 2018 2.3 70 8.09% Haryana S.D.L. 2025 13.5 71 8.04% Haryana S.D.L. 2025 15.0 17 8.82% Himachal Pradesh Government Stock 2018 1.1 72 8.27% Haryana S.D.L. 2025 10.0 18 8.74% Himachal Pradesh Government Stock 2018 1.0 73 8.15% Haryana S.D.L. 2025 9.0 19 9.30% Himachal Pradesh Government Stock 2018 0.9 74 8.22% Haryana S.D.L. 2025 10.0 20 6.10% Himachal Pradesh Government Stock 2019 2.0 75 8.3% Haryana S.D.L. 2025 9.0 21 7.09% Himachal Pradesh Government Stock 2019 3.0 76 8.29% Haryana S.D.L. 2025 10.0 22 7.24% Himachal Pradesh Government Stock 2019 1.0 77 8.29% Haryana S.D.L. 2025 10.0 23 7.40% Himachal Pradesh Government Stock 2019 1.0 78 8.23% Haryana S.D.L. 2025 10.0 24 8.40% Himachal Pradesh Government Stock 2019 2.0 79 8.16% Haryana S.D.L. 2025 10.0 25 8.43% Himachal Pradesh Government Stock 2019 5.0 80 8.15% Haryana S.D.L. 2025 8.0 26 8.26% Himachal Pradesh Government Stock 2019 2.0 81 8.27% Haryana S.D.L. 2025 8.0 27 8.22% Himachal Pradesh Government Stock 2020 1.0 82 8.27% Haryana S.D.L. 2025 11.0 28 8.25% Himachal Pradesh Government Stock 2020 2.0 83 8.38% Haryana S.D.L. 2026 11.0 29 8.52% Himachal Pradesh Government Stock 2020 3.0 84 8.51% Haryana S.D.L. 2026 25.0 30 8.38% Himachal Pradesh Government Stock 2020 6.2 TOTAL [ A] 658.2 31 8.52% Himachal Pradesh Government Stock 2021 1.8 Power Bonds 32 8.42% Himachal Pradesh Government Stock 2021 4.7 1 8.50% Haryana Government Power Bonds April 2016 [03689] – 33 8.85% Himachal Pradesh Government Stock 2021 1.0 TOTAL [B] – 34 9.20% Himachal Pradesh Government Stock 2021 2.1 TOTAL [A+B] 658.2 35 8.83% Himachal Pradesh Government Stock 2021 2.0 Government of haryana Special Bonds 36 8.60% Himachal Pradesh Government Stock 2022 2.5 1 8.21% Haryana Special Bond 2022 34.6 37 8.73% Himachal Pradesh Government Stock 2022 1.6 2 8.21% Haryana Special Bond 2023 34.6 38 8.94% Himachal Pradesh Government Stock 2022 4.1 3 8.21% Haryana Special Bond 2024 34.6 39 8.87% Himachal Pradesh Government Stock 2022 4.3 4 8.21% Haryana Special Bond 2025 34.6 40 8.91% Himachal Pradesh Government Stock 2022 4.3 5 8.21% Haryana Special Bond 2026 34.6 41 8.92% Himachal Pradesh Government Stock 2022 3.0 TOTAL [C] 173.0 42 8.91% Himachal Pradesh Government Stock 2022 2.0 TOTAL [A+B+C] 831.2 43 8.24% Himachal Pradesh Government Stock 2023 2.5 113State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 44 7.62% Himachal Pradesh Government Stock 2023 6.0 16 8.68% Jammu & Kashmir Government Stock 2018 5.6 45 9.39% Himachal Pradesh Government Stock 2023 1.0 17 8.70% Jammu & Kashmir Government Stock 2018 1.1 46 9.75% Himachal Pradesh Government Stock 2023 1.8 18 7.98% Jammu & Kashmir Government Stock 2019 4.4 47 9.32% Himachal Pradesh Government Stock 2023 3.0 19 8.34% Jammu & Kashmir Government Stock 2019 1.3 48 9.38% Himachal Pradesh S.D.L. 2024 2.0 20 8.47% Jammu & Kashmir Government Stock 2019 2.1 49 9.50% Himachal Pradesh S.D.L. 2024 3.0 21 7.30% Jammu & Kashmir Government Stock 2019 5.4 50 9.63% Himachal Pradesh S.D.L. 2024 5.5 22 8.58% Jammu & Kashmir Government Stock 2020 5.4 51 9.23% Himachal Pradesh S.D.L. 2024 2.0 23 8.40% Jammu & Kashmir Government Stock 2020 0.3 52 8.98% Himachal Pradesh S.D.L. 2024 2.0 24 8.42% Jammu & Kashmir Government Stock 2020 5.0 53 8.96% Himachal Pradesh S.D.L. 2024 1.5 25 8.26% Jammu & Kashmir Government Stock 2020 5.0 54 9.00% Himachal Pradesh S.D.L. 2024 1.5 26 8.42% Jammu & Kashmir Government Stock 2020 5.0 55 8.87% Himachal Pradesh S.D.L. 2024 4.0 27 8.42% Jammu & Kashmir Government Stock 2021 4.8 56 8.45% Himachal Pradesh S.D.L. 2024 2.0 28 8.55% Jammu & Kashmir Government Stock 2021 7.5 57 8.26% Himachal Pradesh S.D.L. 2024 1.0 29 8.48% Jammu & Kashmir Government Stock 2021 5.5 58 8.13% Himachal Pradesh S.D.L. 2025 3.0 30 8.40% Jammu & Kashmir Government Stock 2021 0.3 59 8.08% Himachal Pradesh S.D.L. 2025 1.0 31 8.61% Jammu & Kashmir Government Stock 2021 7.0 60 8.07% Himachal Pradesh S.D.L. 2025 6.5 32 9.33% Jammu & Kashmir Government Stock 2021 1.8 61 8.25% Himachal Pradesh S.D.L. 2025 5.0 33 9.06% Jammu & Kashmir Government Stock 2021 5.0 62 8.16% Himachal Pradesh S.D.L. 2025 2.0 34 8.83% Jammu & Kashmir Government Stock 2021 2.0 63 7.95% Himachal Pradesh S.D.L. 2025 5.0 35 9.01% Jammu & Kashmir Government Stock 2022 2.0 64 8.17% Himachal Pradesh S.D.L. 2025 3.0 36 9.49% Jammu & Kashmir Government Stock 2022 12.0 65 8.14% Himachal Pradesh S.D.L. 2021 3.0 37 8.89% Jammu & Kashmir Government Stock 2022 5.0 TOTAL [A] 168.6 38 9.00% Jammu & Kashmir Government Stock 2022 6.0 Power Bonds 39 8.66% Jammu & Kashmir Government Stock 2023 5.0 1 8.50% Himachal Pradesh Government Power Bonds April 2016 – 40 8.74% Jammu & Kashmir Government Stock 2023 5.5 (03690) 41 8.27% Jammu & Kashmir Government Stock 2023 2.0 TOTAL [B] – 42 7.60% Jammu & Kashmir Government Stock 2023 2.0 TOTAL [A+B] 168.6 43 7.83% Jammu & Kashmir Government Stock 2023 3.0 Loans not Bearing Interest 44 8.80% Jammu & Kashmir Government Stock 2023 5.0 1 8.25% Himachal Pradesh S.D.L. 1995 – 45 9.38% Jammu & Kashmir Government Stock 2023 3.0 2 11.00% Himachal Pradesh S.D.L. 2001 – 46 9.25% Jammu & Kashmir S.D.L. 2024 4.0 3 14.00% Himachal Pradesh S.D.L. 2005 – 47 9.46% Jammu & Kashmir S.D.L. 2024 1.8 4 10.35% Himachal Pradesh S.D.L. 2011 – 48 9.40% Jammu & Kashmir S.D.L. 2024 3.0 5 12.00% Himachal Pradesh S.D.L. 2011 – 49 9.18% Jammu & Kashmir S.D.L. 2024 1.5 TOTAL [C] – 50 8.99% Jammu & Kashmir S.D.L. 2024 1.5 TOTAL [A+B+C] 168.6 51 8.96% Jammu & Kashmir S.D.L. 2024 3.0 JAMMU & KAShMIR 52 8.89% Jammu & Kashmir S.D.L. 2024 3.0 Loans Bearing Interest 53 8.06% Jammu & Kashmir S.D.L. 2025 2.0 1 7.80% Jammu & Kashmir Government Stock 2016 0.9 54 8.18% Jammu & Kashmir S.D.L. 2025 5.0 2 8.04 % Jammu & Kasmir S.D.L. 2016 1.5 55 8.30% Jammu & Kashmir S.D.L. 2025 5.0 3 5.90% Jammu & Kashmir S.D.L. 2017 0.8 56 8.28% Jammu & Kashmir S.D.L. 2025 4.5 4 7.17% Jammu & Kashmir S.D.L. 2017 1.2 57 8.17% Jammu & Kashmir S.D.L. 2025 3.0 5 7.95% Jammu & Kashmir Government Stock 2017 2.0 58 8.26% Jammu & Kashmir S.D.L. 2025 1.5 6 8.25% Jammu & Kashmir Government Stock 2017 1.2 59 8.63% Jammu & Kashmir S.D.L. 2026 3.5 7 8.45% Jammu & Kashmir Government Stock 2017 2.5 TOTAL [A] 201.5 8 8.50% Jammu & Kashmir Government Stock 2017 1.3 Power Bonds 9 8.57% Jammu & Kashmir Government Stock 2017 1.0 1 8.50% Jammu & Kashmir Government Power Bonds April 2016 – 10 8.58% Jammu & Kashmir Government Stock 2017 3.1 (03933) 11 8.90% Jammu & Kashmir Government Stock 2017 3.7 TOTAL [B] – 12 7.98% Jammu & Kashmir Government Stock 2018 1.0 TOTAL [A+B] 201.5 13 8.48% Jammu & Kashmir Government Stock 2018 9.8 Government of Jammu & Kashmir Special Bonds 14 8.54% Jammu & Kashmir Government Stock 2018 2.0 1 8.53% Jammu & Kashmir Special Bond 2022 2.1 15 8.55% Jammu & Kashmir Government Stock 2018 2.1 2 8.45% Jammu & Kashmir Special Bond 2023 2.1 114Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 3 8.50% Jammu & Kashmir Special Bond 2024 2.1 35 8.16% Jharkhand S.D.L. 2025 15.0 4 8.50% Jammu & Kashmir Special Bond 2025 2.1 36 8.08% Jharkhand S.D.L. 2025 12.0 5 8.22% Jammu & Kashmir Special Bond 2026 2.1 37 8.10% Jharkhand S.D.L. 2025 10.0 6 8.45% Jammu & Kashmir Special Bond 2027 2.1 38 8.05% Jharkhand S.D.L. 2025 5.0 7 8.65% Jammu & Kashmir Special Bond 2028 2.1 39 8.30% Jharkhand S.D.L. 2025 10.0 8 8.48% Jammu & Kashmir Special Bond 2029 2.1 40 7.98% Jharkhand S.D.L. 2025 5.0 9 8.62% Jammu & Kashmir Special Bond 2030 2.1 41 8.17% Jharkhand S.D.L. 2025 5.0 10 8.72% Jammu & Kashmir Special Bond 2031 2.1 42 8.17% Jharkhand S.D.L. 2025 5.0 TOTAL [C] 21.4 43 8.25% Jharkhand S.D.L. 2025 5.0 TOTAL [A+B+C] 222.9 44 8.42% Jharkhand S.D.L. 2026 5.0 Loans Not Bearing Interest 45 8.82% Jharkhand S.D.L. 2026 18.5 1 8.25% Jammu & Kashmir S.D.L. 1995 – TOTAL [A] 235.5 2 9.00% Jammu & Kashmir S.D.L. 1999 – Government of Jharkhand Power Bonds 3 11.00% Jammu & Kashmir S.D.L. 2002 – 1 8.50% Government of Jharkhand Power Bonds April 2016 – 4 14.00% Jammu & Kashmir S.D.L. 2005 – (03934) 5 7.75% Jammu & Kashmir Government Stock 2016 – TOTAL [B] – TOTAL [D] – Government of Jharkhand Special Bonds TOTAL [A+B+C+D] 222.9 1 8.53% Jharkhand Special Bond 2022 5.6 JhARKhAND $$ 2 8.45% Jharkhand Special Bond 2023 5.6 Loans Bearing Interest 3 8.50% Jharkhand Special Bond 2024 5.6 1 7.96% Jharkhand Government Stock 2016 1.3 4 8.50% Jharkhand Special Bond 2025 5.6 2 7.99% Jharkhand Government Stock 2016 1.9 5 8.22% Jharkhand Special Bond 2026 5.6 3 8.65% Jharkhand Government Stock 2016 0.8 6 8.45% Jharkhand Special Bond 2027 5.6 4 5.90% Jharkhand S.D.L. 2017 0.3 7 8.65% Jharkhand Special Bond 2028 5.6 5 8.04% Jharkhand Government Stock 2017 1.9 8 8.48% Jharkhand Special Bond 2029 5.6 6 7.89% Jharkhand Government Stock 2018 10.0 9 8.62% Jharkhand Special Bond 2030 5.6 7 6.34% Jharkhand Government Stock 2018 2.0 10 8.72% Jharkhand Special Bond 2031 5.6 8 8.75% Jharkhand Government Stock 2019 5.4 TOTAL [C] 55.5 9 8.47% Jharkhand Government Stock 2019 1.1 TOTAL [A+B+C] 291.1 10 6.10% Jharkhand Government Stock 2019 2.5 Compensation Bonds 11 7.44% Jharkhand Government Stock 2019 4.0 1 2.50% Bihar Zamindari Abolition Compensation Bond 0.3 12 7.54% Jharkhand Government Stock 2019 5.2 13 8.01% Jharkhand Government Stock 2019 4.7 TOTAL [D] 0.3 14 8.37% Jharkhand Government Stock 2019 6.0 TOTAL [A+B+C+D] 291.3 15 8.19% Jharkhand Government Stock 2019 2.5 Loans not Bearing Interest (Prior to reorganisation) 16 8.28% Jharkhand Government Stock 2020 5.0 1 7.50% Bihar S.D.L. 1997 – 17 8.52% Jharkhand Government Stock 2021 5.0 2 9.75% Bihar S.D.L. 1998 – 18 9.05% Jharkhand Government Stock 2021 5.0 3 9.00% Bihar S.D.L. 1999 – 19 9.32% Jharkhand Government Stock 2022 2.5 4 8.75% Bihar S.D.L. 2000 – 20 8.90% Jharkhand Government Stock 2022 2.0 5 11.00% Bihar S.D.L. 2001 – 21 8.93% Jharkhand Government Stock 2022 3.0 6 11.00% Bihar S.D.L. 2002 – 22 8.81% Jharkhand Government Stock 2022 5.0 7 13.50% Bihar S.D.L. 2003 – 23 9.00% Jharkhand Government Stock 2022 5.0 8 14.00% Bihar S.D.L. 2005 – 24 8.66% Jharkhand Government Stock 2023 10.0 9 13.00% Bihar S.D.L. 2007 – 25 8.64% Jharkhand Government Stock 2023 8.0 10 11.50% Bihar S.D.L. 2009 – 26 8.62% Jharkhand Government Stock 2023 3.0 11 11.50% Bihar S.D.L. 2010 – 27 8.55% Jharkhand Government Stock 2023 3.0 12 11.50% Bihar S.D.L. 2011 – 28 9.15% Jharkhand Government Stock 2023 3.0 13 12.00% Bihar S.D.L. 2011 – 29 9.75% Jharkhand Government Stock 2023 2.0 TOTAL [E] – 30 9.36% Jharkhand S.D.L. 2024 5.0 31 9.69% Jharkhand S.D.L. 2024 4.5 TOTAL [A+B+C+D+E] 291.3 32 9.67% Jharkhand S.D.L. 2024 7.0 Loans not Bearing Interest (Subsequent to reorganisation) 33 9.69% Jharkhand S.D.L. 2024 5.0 TOTAL [F] – 34 8.27% Jharkhand S.D.L. 2024 7.5 TOTAL [A+B+C+D+E+F] 291.3 115State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 KARNATAKA 52 8.22% Karnataka S.D.L. 2025 21.9 Loans Bearing Interest 53 8.27% Karnataka S.D.L. 2025 20.0 1 8.74% Karnataka Government Stock 2016 18.0 54 8.27% Karnataka S.D.L. 2026 15.0 2 8.58% Karnataka Government Stock 2016 10.0 55 8.38% Karnataka S.D.L. 2026 15.0 3 8.77% Karnataka Government Stock 2016 9.6 56 8.67% Karnataka S.D.L. 2026 20.0 4 5.90% Karnataka Government Stock 2017 2.2 TOTAL [A] 843.3 5 8.67% Karnataka Government Stock 2017 20.0 Compensation Bonds 6 8.68% Karnataka Government Stock 2017 10.0 1 3.00% Bombay Land Tenure Abolition Acts. (Mysore) – 7 8.84% Karnataka Government Stock 2017 10.0 Compensation Bonds. 8 8.40% Karnataka Government Stock 2018 7.5 2 2.75% Mysore Inams Abolition Compensation Bonds. – 9 6.70% Karnataka Government Stock 2019 15.0 3 5.00% Urban Land Ceiling Karnataka Bonds 1976 – 10 7.76% Karnataka Government Stock 2019 (09230) 30.0 TOTAL [B] – 11 8.49% Karnataka Government Stock 2019 29.2 TOTAL [A+B] 843.3 12 7.76% Karnataka Government Stock 2019 (09309) 10.0 Loans Not Bearing Interest 13 7.95% Karnataka Government Stock 2019 10.0 1 8.25% Karnataka S.D.L. 1995 – 14 8.25% Karnataka Government Stock 2019 7.5 2 7.50% Karnataka S.D.L. 1997 – 15 8.05% Karnataka Government Stock 2019 20.0 3 9.75% Karnataka S.D.L. 1998 – 16 8.52% Karnataka Government Stock 2020 12.5 4 9.00% Karnataka S.D.L. 1999 – 17 8.42% Karnataka Government Stock 2020 10.0 5 11.00% Karnataka S.D.L. 2001 – 18 8.43% Karnataka Government Stock 2020 10.0 6 11.00% Karnataka S.D.L. 2002 – 19 9.19% Karnataka Government Stock 2021 15.0 7 14.00% Karnataka S.D.L. 2005 – 20 8.69% Karnataka Government Stock 2022 12.5 8 13.05% Karnataka S.D.L. 2007 – 21 8.65% Karnataka Government Stock 2022 12.5 9 11.50% Karnataka S.D.L. 2008 – 22 8.69% Karnataka Government Stock 2022 15.0 10 12.50% Karnataka S.D.L. 2008 – 23 8.74% Karnataka Government Stock 2022 5.0 11 11.50% Karnataka S.D.L. 2010 – 24 8.92% Karnataka Government Stock 2022 15.0 TOTAL [C] – 25 8.90% Karnataka Government Stock 2022 10.0 TOTAL [A+B+C] 843.3 26 8.62% Karnataka Government Stock 2023 10.0 KERALA 27 8.65% Karnataka Government Stock 2023 10.0 Loans bearing Interest 28 9.39% Karnataka Government Stock 2023 11.0 1 7.65% Kerala Govt Stock 2016 3.0 29 9.65% Karnataka Government Stock 2023 10.0 2 7.87% Kerala Govt Stock 2016 4.0 30 9.54% Karnataka Government Stock 2023 15.0 3 7.94% Kerala Govt Stock 2016 4.0 31 9.39% Karnataka Government Stock 2023 30.0 4 7.99% Kerala Govt Stock 2016 1.5 32 9.39% Karnataka Government Stock 2023 20.0 5 8.11% Kerala Govt Stock 2016 3.0 33 9.50% Karnataka Government Stock 2023 12.0 6 5.90% Kerala S.D.L. 2017 1.2 34 9.25% Karnataka S.D.L. 2024 20.0 7 7.17% Kerala S.D.L. 2017 3.3 35 9.41% Karnataka S.D.L. 2024 20.0 8 7.99% Kerala Government Stock 2017 3.1 36 9.55% Karnataka S.D.L. 2024 12.0 9 8.19% Kerala Government Stock 2017 (Loan CodeNo.07209) 3.0 37 9.14% Karnataka S.D.L. 2024 15.0 10 8.19% Kerala Government Stock 2017 (Loan CodeNo.07258) 4.4 38 9.01% Karnataka S.D.L. 2024 10.0 11 8.20% Kerala Government Stock 2017 5.9 39 8.97% Karnataka S.D.L. 2024 20.0 12 8.34% Kerala Government Stock 2017 3.5 40 9.04% Karnataka S.D.L. 2024 20.0 13 8.36% Kerala Government Stock 2017 3.5 41 8.73% Karnataka S.D.L. 2024 20.0 14 8.45% Kerala Government Stock 2017 3.0 42 8.45% Karnataka S.D.L. 2024 25.0 15 8.69% Kerala Government Stock 2017 8.0 43 8.24% Karnataka S.D.L. 2024 25.0 16 6.38% Kerala Government Stock 2018 8.0 44 8.06% Karnataka S.D.L. 2025 10.0 17 7.77% Kerala Government Stock 2018 3.5 45 8.06% Karnataka S.D.L. 2025 15.0 18 8.00% Kerala Government Stock 2018 6.4 46 8.05% Karnataka S.D.L. 2025 15.0 19 8.12% Kerala Government Stock 2018 8.3 47 8.08% Karnataka S.D.L. 2025 10.0 20 8.50% Kerala Government Stock 2018 (Loan Code No.08255) 3.9 48 7.98% Karnataka S.D.L. 2025 20.0 21 8.50% Kerala Government Stock 2018 (Loan CodeNo.08260) 5.0 49 7.99% Karnataka S.D.L. 2025 10.0 22 8.50% Kerala Government Stock 2018 (Loan CodeNo. 08280 ) 8.0 50 8.14% Karnataka S.D.L. 2025 20.0 23 9.86% Kerala Government Stock 2018 3.0 51 8.16% Karnataka S.D.L. 2025 20.0 24 6.10% Kerala Government Stock 2019 8.1 116Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 25 7.45% Kerala Government Stock 2019 8.0 79 9.19% Kerala S.D.L. 2024 12.0 26 8.27% Kerala Government Stock 2019 2.7 80 8.99% Kerala S.D.L. 2024 5.0 27 8.45% Kerala Government Stock 2019 5.0 81 9.00% Kerala S.D.L. 2024 5.0 28 7.83% Kerala Government Stock 2019 6.0 82 8.97% Kerala S.D.L. 2024 10.0 29 8.13% Kerala Government Stock 2019 13.5 83 9.03% Kerala S.D.L. 2024 7.0 30 8.05% Kerala Government Stock 2019 6.8 84 9.07% Kerala S.D.L. 2024 10.0 31 8.12% Kerala Government Stock 2019 8.5 85 8.86% Kerala S.D.L. 2024 10.0 32 8.35% Kerala Government Stock 2019 5.0 86 8.72% Kerala S.D.L. 2024 5.0 33 8.56% Kerala Government Stock 2020 14.8 87 8.44% Kerala S.D.L. 2024 10.0 34 8.43% Kerala Government Stock 2020 10.0 88 8.24% Kerala S.D.L. 2024 3.0 35 8.34% Kerala Government Stock 2020 15.0 89 8.14% Kerala S.D.L. 2025 15.0 36 8.50% Kerala Government Stock 2021 10.0 90 8.06% Kerala S.D.L. 2025 10.0 37 8.51% Kerala Government Stock 2021 10.0 91 8.09% Kerala S.D.L. 2025 10.0 38 8.36% Kerala Government Stock 2021 10.0 92 8.07% Kerala S.D.L. 2025 15.0 39 8.60% Kerala Government Stock 2021 10.0 93 8.05% Kerala S.D.L. 2025 5.0 40 8.62% Kerala Government Stock 2021 10.0 94 8.24% Kerala S.D.L. 2025 10.0 41 8.85% Kerala Government Stock 2021 5.0 95 8.24% Kerala S.D.L. 2025 4.0 42 9.06% Kerala Government Stock 2021 5.0 96 8.18% Kerala S.D.L. 2025 3.0 43 9.03% Kerala Government Stock 2021 8.0 97 8.29% Kerala S.D.L. 2025 15.0 44 8.80% Kerala Government Stock 2021 12.0 98 8.27% Kerala S.D.L. 2025 20.0 45 8.70% Kerala Government Stock 2022 13.8 99 8.31% Kerala S.D.L. 2025 5.0 46 8.69% Kerala Government Stock 2022 5.0 100 7.99% Kerala S.D.L. 2025 15.0 47 8.75% Kerala Government Stock 2022 9.0 101 8.16% Kerala S.D.L. 2025 5.0 48 8.97% Kerala Government Stock 2022 4.5 102 8.17% Kerala S.D.L. 2025 7.5 49 9.25% Kerala Government Stock 2022 6.5 103 8.18% Kerala S.D.L. 2025 5.0 50 9.14% Kerala Government Stock 2022 10.0 104 8.24% Kerala S.D.L. 2025 5.5 51 9.15% Kerala Government Stock 2022 10.0 105 8.42% Kerala S.D.L. 2026 7.5 52 8.85% Kerala Government Stock 2022 10.0 106 8.49% Kerala S.D.L. 2026 7.5 53 8.92% Kerala Government Stock 2022 20.0 107 8.69% Kerala S.D.L. 2026 10.0 54 8.80% Kerala Government Stock 2022 10.0 108 8.53% Kerala S.D.L. 2026 5.0 55 8.93% Kerala Government Stock 2022 10.0 109 8.08% Kerala S.D.L. 2026 5.0 56 8.93% Kerala Government Stock 2022 8.5 TOTAL [A] 848.5 57 8.65% Kerala Government Stock 2023 10.0 Power Bonds 58 8.60% Kerala Government Stock 2023 15.0 1 8.50% Kerala Government Power Bonds April 2016 (03692) – 59 8.63% Kerala Government Stock 2023 12.3 TOTAL [B] – 60 8.25% Kerala Government Stock 2023 10.0 TOTAL [A+B] 848.5 61 8.10% Kerala Government Stock 2023 5.0 Compensation Bonds 62 7.58% Kerala Government Stock 2023 5.0 1 4.25% Kerala House Sites Bonds – 63 7.77% Kerala Government Stock 2023 10.0 2 4.50% Kerala House Sites Bonds – 64 7.98% Kerala Government Stock 2023 5.0 3 4.50% Kerala Land Reforms Bonds – 65 9.49% Kerala Government Stock 2023 16.0 4 4.00% Jenmikaram Payment (Abolition) Bonds. – 66 9.72% Kerala Government Stock 2023 11.0 TOTAL [C] – 67 9.25% Kerala S.D.L. 2023 7.5 TOTAL [A+B+C] 848.5 68 9.28% Kerala S.D.L. 2023 5.0 Loans Not Bearing Interest 69 9.32% Kerala S.D.L. 2023 5.0 1 7.50% Kerala S.D.L. 1997 – 70 9.37% Kerala S.D.L. 2023 7.5 2 13.50% Kerala S.D.L. 2003 – 71 9.35% Kerala S.D.L. 2023 5.0 3 12.50% Kerala S.D.L. 2004 – 72 9.48% Kerala S.D.L. 2023 5.0 4 14.00% Kerala S.D.L. 2005 – 73 9.41% Kerala S.D.L. 2024 10.0 5 12.30% Kerala S.D.L. 2007 – 74 9.48% Kerala S.D.L. 2024 5.0 6 11.50% Kerala S.D.L. 2008 – 75 9.75% Kerala S.D.L. 2024 10.0 76 9.46% Kerala S.D.L. 2024 6.0 7 7.75% Kerala Government Stock 2016 – 77 9.64% Kerala S.D.L. 2024 10.0 TOTAL [D] – 78 9.37% Kerala S.D.L. 2024 10.0 TOTAL [A+B+C+D] 848.5 117State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 MADhYA PRADESh# 52 8.27% Madhya Pradesh S.D.L. 2025 15.0 Loans Bearing Interest [subsequent to reorganisation] 53 8.30% Madhya Pradesh S.D.L. 2026 15.0 1 7.95% Madhya Pradesh Government Stock 2016 3.0 54 8.39% Madhya Pradesh S.D.L. 2026 10.0 2 8.66% Madhya Pradesh Government Stock 2016 3.0 55 8.76% Madhya Pradesh S.D.L. 2026 12.0 3 5.90% Madhya Pradesh S.D.L. 2017 1.3 TOTAL [A] 561.4 4 8.20% Madhya Pradesh Government Stock 2017 3.5 Power Bonds 5 8.40% Madhya Pradesh Government Stock 2017 (07215) 4.7 1 8.50% Madhya Pradesh Power Bonds April 2016 [03935] – 6 8.49% Madhya Pradesh Government Stock 2017 6.3 TOTAL [B] – 7 8.40% Madhya Pradesh Government Stock 2017 (07248) 7.5 TOTAL [A+B] 561.4 8 8.43% Madhya Pradesh Government Stock 2017 (07284) 5.0 Compensation Bond 9 8.30% Madhya Pradesh Government Stock 2018 6.3 1 5.00% Urban Land ceiling (Madhya Pradesh) Bonds 0.5 10 6.00% Madhya Pradesh Government Stock 2019 9.0 TOTAL [C] 0.5 11 7.00% Madhya Pradesh Government Stock 2019 8.9 TOTAL [A+B+C] 561.9 12 7.77% Madhya Pradesh Government Stock 2019 10.8 Loans Not Bearing Interest (Prior to reorganisation) 13 8.40% Madhya Pradesh Government Stock 2019 10.1 1 6.75% Madhya Pradesh S.D.L. 1992 – 14 8.31% Madhya Pradesh Government Stock 2019 15.6 2 7.00% Madhya Pradesh S.D.L. 1993 – 15 8.32% Madhya Pradesh Government Stock 2019 15.6 3 7.50% Madhya Pradesh S.D.L. 1997 – 16 8.32% Madhya Pradesh Government Stock 2020 15.5 4 9.75% Madhya Pradesh S.D.L. 1998 – 17 8.54% Madhya Pradesh Government Stock 2020 11.5 5 9.00% Madhya Pradesh S.D.L. 1999 – 18 8.44% Madhya Pradesh Government Stock 2020 12.0 6 8.75% Madhya Pradesh S.D.L. 2000 – 19 8.39% Madhya Pradesh Government Stock 2021 10.0 7 11.00% Madhya Pradesh S.D.L. 2001 – 20 8.48% Madhya Pradesh Government Stock 2021 7.0 8 13.50% Madhya Pradesh S.D.L. 2003 – 21 8.36% Madhya Pradesh Government Stock 2021 10.0 9 14.00% Madhya Pradesh S.D.L. 2005 – 22 9.05% Madhya Pradesh Government Stock 2021 10.0 10 13.00% Madhya Pradesh S.D.L. 2007 – 23 8.73% Madhya Pradesh Government Stock 2022 15.0 11 11.50% Madhya Pradesh S.D.L. 2009 – 24 8.99% Madhya Pradesh Government Stock 2022 15.0 12 11.00% Madhya Pradesh S.D.L. 2010 – 25 8.92% Madhya Pradesh Government Stock 2022 10.0 13 12.00% Madhya Pradesh S.D.L. 2011 – 26 8.60% Madhya Pradesh Government Stock 2023 10.0 TOTAL [D] – 27 8.64% Madhya Pradesh Government Stock 2023 10.0 TOTAL [A+B+C+D] 562.0 28 8.63% Madhya Pradesh Government Stock 2023 15.0 Loans Not Bearing Interest (Subsequent to reorganisation) 29 9.53% Madhya Pradesh Government Stock 2023 10.0 1 7.61% Madhya Pradesh S.D.L. 2016 – 30 9.68% Madhya Pradesh Government Stock 2023 5.0 2 7.65% Madhya Pradesh Government Stock 2016 – 31 9.29% Madhya Pradesh Government Stock 2023 10.0 TOTAL [E] – 32 9.30% Madhya Pradesh Government Stock 2023 5.0 TOTAL [A+B+C+D+E] 562.0 33 9.29% Madhya Pradesh S.D.L. 2024 10.0 MAhARAShTRA^ 34 9.40% Madhya Pradesh S.D.L. 2024 10.0 Loans Bearing Interest 35 9.11% Madhya Pradesh S.D.L. 2024 10.0 1 7.74% Maharashtra Government Stock 2016 5.0 36 8.98% Madhya Pradesh S.D.L. 2024 3.5 2 7.91% Maharashtra Government Stock 2016 5.0 37 8.99% Madhya Pradesh S.D.L. 2024 12.0 3 5.90% Maharashtra S.D.L. 2017 8.8 38 8.95% Madhya Pradesh S.D.L. 2024 10.0 4 7.17% Maharashtra S.D.L. 2017 5.2 39 8.95% Madhya Pradesh S.D.L. 2024 10.5 5 7.20% Maharashtra S.D.L. 2017 3.9 40 8.84% Madhya Pradesh S.D.L. 2024 10.0 6 8.30% Maharashtra Government Stock 2017 5.0 41 8.45% Madhya Pradesh S.D.L. 2024 7.5 7 8.31% Maharashtra Government Stock 2017 7.2 42 8.24% Madhya Pradesh S.D.L. 2024 7.5 8 8.35% Maharashtra Government Stock 2017 7.4 43 8.10% Madhya Pradesh S.D.L. 2025 10.0 9 8.50% Maharashtra Government Stock 2017 16.0 44 8.08% Madhya Pradesh S.D.L. 2025 10.0 10 7.89% Maharashtra Government Stock 2018 13.5 45 8.09% Madhya Pradesh S.D.L. 2025 12.0 11 8.00% Maharashtra Government Stock 2018 23.5 46 8.25% Madhya Pradesh S.D.L. 2025 10.0 12 8.07% Maharashtra Government Stock 2018 20.0 47 8.36% Madhya Pradesh S.D.L. 2025 15.0 13 8.08% Maharashtra Government Stock 2018 20.0 48 8.27% Madhya Pradesh S.D.L. 2025 15.0 14 6.73% Maharashtra Government Stock 2019 32.9 49 8.25% Madhya Pradesh S.D.L. 2025 10.0 15 7.50% Maharashtra Government Stock 2019 30.0 50 8.16% Madhya Pradesh S.D.L. 2025 10.0 16 7.83% Maharashtra Government Stock 2019 40.0 51 8.15% Madhya Pradesh S.D.L. 2025 35.0 17 8.30% Maharashtra Government Stock 2019 15.7 118Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 18 8.46% Maharashtra Government Stock 2019 39.0 70 9.37% Maharashtra Government Stock 2023 15.0 19 7.85% Maharashtra Government Stock 2019 30.0 71 9.50% Maharashtra Government Stock 2023 15.0 20 7.99% Maharashtra Government Stock 2019 20.0 72 9.35% Maharashtra S.D.L. 2024 15.3 21 8.14% Maharashtra Government Stock 2019 20.0 73 9.24% Maharashtra S.D.L. 2024 15.0 22 8.30% Maharashtra Government Stock 2019 12.5 74 9.35% Maharashtra S.D.L. 2024 15.0 23 8.27% Maharashtra Government Stock 2019 17.5 75 9.63% Maharashtra S.D.L. 2024 19.0 24 8.30% Maharashtra Government Stock 2020 10.0 76 9.38% Maharashtra S.D.L. 2024 11.0 25 8.34% Maharashtra Government Stock 2020 15.0 77 9.22% Maharashtra S.D.L. 2024 11.0 26 8.48% Maharashtra Government Stock 2020 10.0 78 9.11% Maharashtra S.D.L. 2024 11.0 27 8.53% Maharashtra Government Stock 2020 10.0 79 8.83% Maharashtra S.D.L. 2024 11.0 28 8.38% Maharashtra Government Stock 2020 10.0 80 8.99% Maharashtra S.D.L. 2024 11.0 29 8.09% Maharashtra Government Stock 2020 8.8 81 9.01% Maharashtra S.D.L. 2024 12.0 30 8.15% Maharashtra Government Stock 2020 10.0 82 8.90% Maharashtra S.D.L. 2024 8.0 31 8.39% Maharashtra Government Stock 2020 20.0 83 8.98% Maharashtra S.D.L. 2024 12.0 32 8.42% Maharashtra Government Stock 2020 8.5 84 8.96% Maharashtra S.D.L. 2024 12.0 33 8.53% Maharashtra Government Stock 2020 12.8 85 8.94% Maharashtra S.D.L. 2024 10.0 34 8.54% Maharashtra Government Stock 2021 18.8 86 9.02% Maharashtra S.D.L. 2024 12.0 35 8.50% Maharashtra Government Stock 2021 15.0 87 8.84% Maharashtra S.D.L. 2024 12.0 36 8.51% Maharashtra Government Stock 2021 9.7 88 8.72% Maharashtra S.D.L. 2024 12.0 37 8.46% Maharashtra Government Stock 2021 11.5 89 8.43% Maharashtra S.D.L. 2024 12.0 38 8.60% Maharashtra Government Stock 2021 20.0 90 8.44% Maharashtra S.D.L. 2024 15.0 39 8.56% Maharashtra Government Stock 2021 15.0 91 8.16% Maharashtra S.D.L. 2024 15.0 40 8.60% Maharashtra Government Stock 2021 15.0 92 8.24% Maharashtra S.D.L. 2024 16.0 93 8.13% Maharashtra S.D.L. 2025 16.0 41 8.66% Maharashtra Government Stock 2021 15.0 94 8.05% Maharashtra S.D.L. 2025 8.0 42 8.89% Maharashtra Government Stock 2021 15.0 95 8.06% Maharashtra S.D.L. 2025 12.0 43 9.09% Maharashtra Government Stock 2021 20.0 96 8.04% Maharashtra S.D.L. 2025 11.8 44 8.79% Maharashtra Government Stock 2021 20.0 97 8.25% Maharashtra S.D.L. 2025 20.0 45 8.72% Maharashtra Government Stock 2022 20.0 98 8.14% Maharashtra S.D.L. 2025 15.0 46 8.66% Maharashtra Government Stock 2022 20.0 99 8.25% Maharashtra S.D.L. 2025 15.0 47 8.76% Maharashtra Government Stock 2022 25.0 100 8.32% Maharashtra S.D.L. 2025 15.0 48 8.95% Maharashtra Government Stock 2022 25.0 101 8.28% Maharashtra S.D.L. 2025 15.0 49 8.85% Maharashtra Government Stock 2022 18.0 102 8.26% Maharashtra S.D.L. 2025 15.0 50 8.91% Maharashtra Government Stock 2022 12.0 103 8.29% Maharashtra S.D.L. 2025 15.0 51 8.90% Maharashtra Government Stock 2022 20.0 104 8.23% Maharashtra S.D.L. 2025 15.0 52 8.85% Maharashtra Government Stock 2022 10.0 105 8.16% Maharashtra S.D.L. 2025 15.0 53 8.84% Maharashtra Government Stock 2022 10.0 106 7.96% Maharashtra S.D.L. 2025 15.0 54 8.90% Maharashtra Government Stock 2022 10.0 107 7.99% Maharashtra S.D.L. 2025 15.0 55 8.90% Maharashtra Government Stock 2022 (12427) 15.6 108 8.12% Maharashtra S.D.L. 2025 20.0 56 8.63% Maharashtra Government Stock 2023 9.4 109 8.15% Maharashtra S.D.L. 2025 20.0 57 8.67% Maharashtra Government Stock 2023 15.0 110 8.21% Maharashtra S.D.L. 2025 20.0 58 8.62% Maharashtra Government Stock 2023 (13233) 18.8 111 8.26% Maharashtra S.D.L. 2025 20.0 59 8.62% Maharashtra Government Stock 2023 (13243) 22.0 112 8.25% Maharashtra S.D.L. 2026 10.0 60 8.54% Maharashtra Government Stock 2023 14.3 113 8.36% Maharashtra S.D.L. 2026 15.0 61 7.95% Maharashtra Government Stock 2023 25.0 114 8.47% Maharashtra S.D.L. 2026 15.0 62 9.60% Maharashtra Government Stock 2023 13.9 115 8.67% Maharashtra S.D.L. 2026 15.0 63 9.56% Maharashtra Government Stock 2023 5.6 116 8.51% Maharashtra S.D.L. 2026 20.0 64 9.51% Maharashtra Government Stock 2023 20.0 TOTAL [A] 1764.9 65 9.79% Maharashtra Government Stock 2023 12.1 Power Bonds 66 9.25% Maharashtra Government Stock 2023 15.0 1 8.50% Maharashtra Government Power Bonds April 2016 – 67 9.33% Maharashtra Government Stock 2023 20.0 (03720) 68 9.36% Maharashtra Government Stock 2023 15.0 TOTAL [B] – 69 9.39% Maharashtra Government Stock 2023 15.0 TOTAL [A+B] 1764.9 119State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 Compensation Bonds 11 8.49% Manipur Government Stock 2020 3.1 1 5.00% Urban Land Ceiling (Maharashtra) Bonds – 12 8.55% Manipur Government Stock 2021 1.5 2 3.00% Bombay Land Tenure Abolition Acts (Bombay) – 13 8.47% Manipur Government Stock 2021 0.3 Compensation Bonds 14 8.40% Manipur Government Stock 2021 0.8 3 3.00% Bombay Land Tenure Abolition Acts(Maharashtra) – 15 8.65% Manipur Government Stock 2021 1.0 Compensation Bonds 16 9.04% Manipur Government Stock 2021 0.5 4 3.00% Maharashtra Agricultural Lands (Ceiling of Holding) Act – 1961(repayable in instalment) compensation Bonds ^ 17 8.80% Manipur Government Stock 2022 0.8 5 3.00% Maharashtra Agricultural Lands (Ceiling of Holdings) Act – 18 8.85% Manipur Government Stock 2022 0.6 1961Compensation Bonds(Redeemable on maturity) 19 8.95% Manipur Government Stock 2022 0.9 6 3.00% Hyderabad (Abolition of cash Grants) Act,1952 – 20 8.92% Manipur Government Stock 2022 0.5 Compensation Bonds 21 9.75% Manipur Government Stock 2023 1.0 7 3.00% Maharashtra Revenue Patels (Abolition of Office) Act 1962 – 22 9.50% Manipur Government Stock 2023 1.0 8 3.00% The Saranjams of Feduatory Jahagirdars of Kolhapur – 23 9.46% Manipur S.D.L. 2024 1.5 (Resumption) rules,1957 9 4.00% Bombay City (Inami & Special Tenure) Abolition & – 24 8.85% Manipur S.D.L. 2024 0.6 Maharashtra Land Revenue Code (Amendment) Act 1969 25 8.91% Manipur S.D.L. 2024 2.0 TOTAL [C] – 26 8.09% Manipur S.D.L. 2025 1.0 TOTAL [A+B+C] 1764.9 27 8.06% Manipur S.D.L. 2025 1.0 Loans not Bearing Interest 28 8.07% Manipur S.D.L. 2025 2.0 1 7.50% Maharashtra S.D.L. 1997 – 29 8.29% Manipur S.D.L. 2025 0.8 2 9.75% Maharashtra S.D.L. 1998 – 30 8.32% Manipur S.D.L. 2025 0.8 3 9.00% Maharashtra S.D.L. 1999 – 31 8.10% Manipur S.D.L. 2025 0.8 4 8.75% Maharashtra S.D.L. 2000 – 32 8.25% Manipur S.D.L. 2025 0.8 5 11.00% Maharashtra S.D.L. 2001 – 33 8.63% Manipur S.D.L. 2026 1.0 6 11.00% Maharashtra S.D.L. 2002 – TOTAL [A] 33.0 7 13.50% Maharashtra S.D.L. 2003 – Power Bonds 8 12.50% Maharashtra S.D.L. 2004 – 1 8.50% Manipur Government Power Bonds April 2016 (03936) – 9 14.00% Maharashtra S.D.L. 2005 – TOTAL [B] – 10 13.85% Maharashtra S.D.L. 2006 – TOTAL [A+B] 33.0 11 13.75% Maharashtra S.D.L. 2007 – Loans not Bearing Interest 12 13.05% Maharashtra S.D.L. 2007 – 1 7.61% Manipur S.D.L. 2016 – 13 13.00% Maharashtra S.D.L. 2007 – 2 7.74% Manipur Government Stock 2016 – 14 11.50% Maharashtra S.D.L. 2008 – TOTAL [C] – 15 12.15% Maharashtra S.D.L. 2008 – TOTAL [A+B+C] 33.0 16 12.50% Maharashtra S.D.L. 2008 – MEGhALAYA 17 11.50% Maharashtra S.D.L. 2009 – Loans Bearing Interest 18 11.50% Maharashtra S.D.L. 2010 – 1 7.94% Meghalaya Government Stock 2016 0.6 19 12.00% Maharashtra S.D.L. 2010 – 2 7.95% Meghalaya Government Stock 2016 0.4 20 11.50% Maharashtra S.D.L. 2011 – 21 12.00% Maharashtra S.D.L. 2011 – 3 8.65% Meghalaya Government Stock 2016 0.3 22 17.70% Maharashtra Govt. Stock 2016 – 4 5.90% Meghalaya S.D.L. 2017 0.4 TOTAL [D] – 5 7.17% Meghalaya S.D.L. 2017 0.5 TOTAL [A+B+C+D] 1765.0 6 8.39% Meghalaya Government Stock 2017 0.7 MANIPUR 7 8.42% Meghalaya Government Stock 2017 0.5 Loans Bearing Interest 8 8.48% Meghalaya Government Stock 2017 0.6 1 7.82% Manipur Government Stock 2016 0.4 9 8.02% Meghalaya Government Stock 2018 0.5 2 7.98% Manipur Government Stock 2016 0.6 10 8.25% Meghalaya Government Stock 2018 1.2 3 5.90% Manipur S.D.L. 2017 0.5 11 8.46% Meghalaya S.D.L. 2018 0.4 4 7.17% Manipur S.D.L. 2017 – 12 7.59% Meghalaya Government Stock 2019 1.0 5 8.35% Manipur Government Stock 2017 0.9 13 7.80% Meghalaya Government Stock 2019 0.5 6 7.00% Manipur Government Stock 2018 2.0 14 8.16% Meghalaya Government Stock 2019 0.3 7 8.02% Manipur Government Stock 2018 1.2 15 8.47% Meghalaya Government Stock 2019 0.1 8 8.46% Manipur Government Stock 2018 0.4 16 8.24% Meghalaya Government Stock 2019 (LC 09335) 0.5 9 7.09% Manipur Government Stock 2019 1.0 17 8.24% Meghalaya Government Stock 2019 (LC 09356) 1.2 10 8.18% Manipur Government Stock 2019 1.9 18 8.27% Meghalaya Government Stock 2020 0.5 120Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 19 8.39% Meghalaya Government Stock 2020 0.5 8 8.35% Mizoram Government Stock 2017 0.3 20 8.43% Meghalaya Government Stock 2020 1.0 9 8.42% Mizoram Government Stock 2017 0.3 21 8.37% Meghalaya Government Stock 2020 0.4 10 8.25% Mizoram Government Stock 2018 0.4 22 8.65% Meghalaya Government Stock 2021 1.0 11 9.44% Mizoram Government Stock 2018 0.3 23 9.04% Meghalaya Government Stock 2021 0.6 12 8.15% Mizoram Government Stock 2019 1.0 24 9.22% Meghalaya Government Stock 2021 0.5 13 8.24% Mizoram Government Stock 2019 1.0 25 8.58% Meghalaya Government Stock 2022 0.5 14 8.41% Mizoram Government Stock 2020 0.5 26 8.60% Meghalaya Government Stock 2022 0.5 15 8.52% Mizoram Government Stock 2020 1.0 27 8.92% Meghalaya Government Stock 2022 0.5 16 8.55% Mizoram Government Stock 2021 0.4 28 8.95% Meghalaya Government Stock 2022 0.5 17 8.47% Mizoram Government Stock 2021 0.5 29 8.94% Meghalaya Government Stock 2022 (12399) 1.0 18 8.40% Mizoram Government Stock 2021 0.8 30 8.94% Meghalaya Government Stock 2022 (12410) 0.5 19 8.45% Mizoram Government Stock 2021 1.5 31 8.54% Meghalaya Government Stock 2023 0.6 20 8.61% Mizoram Government Stock 2021 1.0 32 8.58% Meghalaya Government Stock 2023 0.8 21 8.93% Mizoram Government Stock 2022 0.5 33 8.50% Meghalaya Government Stock 2023 1.0 22 9.16% Mizoram Government Stock 2022 0.7 34 9.75% Meghalaya Government Stock 2023 0.6 23 8.95% Mizoram Government Stock 2022 0.5 35 9.35% Meghalaya Government Stock 2023 1.0 24 8.55% Mizoram Government Stock 2023 0.7 36 9.47% Meghalaya S.D.L. 2024 0.8 25 8.50% Mizoram Government Stock 2023 0.8 37 9.00% Meghalaya S.D.L. 2024 0.8 26 7.76% Mizoram Government Stock 2023 0.5 38 9.02% Meghalaya S.D.L. 2024 0.8 27 7.93% Mizoram Government Stock 2023 0.2 39 8.19% Meghalaya S.D.L. 2024 1.0 28 9.52% Mizoram Government Stock 2023 0.6 40 8.14% Meghalaya S.D.L. 2025 1.0 29 9.72% Mizoram S.D.L. 2024 0.5 41 8.08% Meghalaya S.D.L. 2025 0.8 30 9.41% Mizoram S.D.L. 2024 0.2 42 8.06% Meghalaya S.D.L. 2025 0.5 31 9.25% Mizoram S.D.L. 2024 0.2 43 8.09% Meghalaya S.D.L. 2025 0.6 32 8.85% Mizoram S.D.L. 2024 0.2 44 8.07% Meghalaya S.D.L. 2025 1.0 33 8.89% Mizoram S.D.L. 2024 0.5 45 8.22% Meghalaya S.D.L. 2025 0.7 34 8.46% Mizoram S.D.L. 2024 0.2 46 8.31% Meghalaya S.D.L. 2025 0.5 35 8.27% Mizoram S.D.L. 2024 1.0 47 8.28% Meghalaya S.D.L. 2025 1.0 36 8.23% Mizoram S.D.L. 2025 0.8 48 7.96% Meghalaya S.D.L. 2025 0.6 37 8.16% Mizoram S.D.L. 2025 0.6 49 8.10% Meghalaya S.D.L. 2025 1.0 38 8.19% Mizoram S.D.L. 2026 0.7 50 8.19% Meghalaya S.D.L. 2025 0.5 TOTAL [A] 20.7 51 8.19% Meghalaya S.D.L. 2026 0.8 8.50% Government of Mizoram Power Bonds 52 8.63% Meghalaya S.D.L. 2026 0.7 1 8.50% Government of Mizoram Power Bonds April 2016 (03937) – TOTAL [A] 34.6 TOTAL [B] – Power Bonds TOTAL [A+B] 20.7 1 8.50% Meghalaya Government Power Bonds April 2016 (03693) – Loans not Bearing Interest TOTAL [B] – 1 7.61% Mizoram S.D.L. 2016. – TOTAL [A+B] 34.6 2 7.71% Mizoram Government Stock 2016 – Loans not Bearing Interest TOTAL [C] – 1 9.75% Meghalaya S.D.L. 1998 – TOTAL [A+B+C] 20.7 2 7.70% Meghalaya Government Stock 2016 – NAGALAND TOTAL [C] – Loans Bearing Interest TOTAL [A+B+C] 34.6 1 7.81% Nagaland Government Stock 2016 0.4 MIZORAM 2 7.82% Nagaland Government Stock 2016 0.4 Loans Bearing Interest 3 7.95% Nagaland Government Stock 2016 1.2 1 7.82% Mizoram Government Stock 2016 0.2 4 5.90% Nagaland S.D.L. 2017 0.4 2 8.05% Mizoram Government Stock 2016 0.2 5 7.17% Nagaland S.D.L. 2017 – 3 8.65% Mizoram Government Stock 2016 0.2 6 8.04% Nagaland Government Stock 2017 0.7 4 5.90% Mizoram S.D.L. 2017 0.3 7 8.30% Nagaland Government Stock 2017 1.4 5 7.20% Mizoram S.D.L. 2017 0.5 8 8.39% Nagaland Government Stock 2017 0.9 6 8.39% Mizoram Government Stock 2017 0.7 9 8.42% Nagaland Government Stock 2017 0.8 7 8.30% Mizoram Government Stock 2017 0.5 10 8.02% Nagaland Government Stock 2018 0.8 121State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 11 8.58% Nagaland Government Stock 2018 1.6 2 7.17% Orissa S.D.L. 2017 1.9 12 7.40% Nagaland Government Stock 2019 1.0 3 8.00% Orissa S.D.L. 2019 10.0 13 7.58% Nagaland Government Stock 2019 2.6 4 8.08% Orissa S.D.L. 2020 10.0 14 8.40% Nagaland Government Stock 2019 1.8 5 8.03% Orissa S.D.L. 2025 10.0 15 8.47% Nagaland Government Stock 2019 0.2 6 8.03% Orissa S.D.L. 2020 10.0 16 8.10% Nagaland Government Stock 2019 0.9 7 8.24% Orissa S.D.L. 2021 4.7 17 8.26% Nagaland Government Stock 2019 1.0 8 8.25% Orissa S.D.L. 2025 5.0 18 8.39% Nagaland Government Stock 2020 1.0 9 8.38% Orissa S.D.L. 2026 15.0 19 8.49% Nagaland Government Stock 2020 0.3 10 8.48% Orissa S.D.L. 2021 10.0 20 8.07% Nagaland Government Stock 2020 1.0 TOTAL [A] 81.3 21 8.50% Nagaland Government Stock 2020 1.0 Government of Orissa Power Bonds 22 8.39% Nagaland Government Stock 2021 0.6 1 8.50% Government of Orissa Power Bonds April 2016 (03938) – 23 8.41% Nagaland Government Stock 2021 1.0 TOTAL [B] – 24 8.60% Nagaland Government Stock 2021 1.0 TOTAL [A+B] 81.3 25 8.90% Nagaland Government Stock 2021 1.5 Loans not Bearing Interest 26 9.04% Nagaland Government Stock 2022 2.5 1 7.00% Orissa Government Loan 1993 – 27 9.32% Nagaland Government Stock 2022 0.1 2 8.25% Orissa Government Loan 1995 – 28 8.97% Nagaland Government Stock 2022 2.5 3 7.50% Orissa Government Loan 1997 – 29 8.98% Nagaland Government Stock 2022 2.0 4 9.00% Orissa Government Loan 1999 – 30 8.62% Nagaland Government Stock 2023 2.0 5 11.00% Orissa Government Loan 2001 – 31 8.55% Nagaland Government Stock 2023 0.1 6 11.00% Orissa Government Loan 2002 – 32 8.50% Nagaland Government Stock 2023 1.2 7 14.00% Orissa Government Loan 2005 – 33 7.57% Nagaland Government Stock 2023 0.8 8 13.85% Orissa Government Loan 2006 – 34 9.75% Nagaland Government Stock 2023 0.6 9 13.05% Orissa Government Loan 2007 – 35 9.40% Nagaland Government Stock 2023 1.3 10 11.50% Orissa Government Loan 2008 – 36 9.80% Nagaland S.D.L. 2024 1.0 11 12.00% Orissa Government Loan 2011 – 37 9.69% Nagaland S.D.L. 2024 0.2 TOTAL [C] – 38 9.49% Nagaland S.D.L. 2024 0.3 TOTAL [A+B+C] 81.3 39 9.65% Nagaland S.D.L. 2024 1.4 PUNJAB 40 9.10% Nagaland S.D.L. 2024 0.7 Loans Bearing Interest 41 8.46% Nagaland S.D.L. 2024 1.5 1 7.74% Punjab Government Stock 2016 2.4 42 8.06% Nagaland S.D.L. 2025 1.0 2 7.93 % Punjab Government Stock 2016 4.4 43 8.07% Nagaland S.D.L. 2025 1.5 3 5.90% Punjab S.D.L. 2017 2.6 44 8.14% Nagaland S.D.L. 2025 1.0 4 7.17% Punjab S.D.L. 2017 2.2 45 8.22% Nagaland S.D.L. 2025 1.0 5 8.22% Punjab Government Stock 2017 10.0 46 8.22% Nagaland S.D.L. 2025 1.5 6 8.32% Punjab Government Stock 2017 3.0 47 8.15% Nagaland S.D.L. 2025 1.0 7 8.35% Punjab Government Stock 2017 5.0 48 8.41% Nagaland S.D.L. 2026 1.0 8 8.41% Punjab Government Stock 2017 9.0 49 8.63% Nagaland S.D.L. 2026 2.0 9 7.86% Punjab Government Stock 2018 4.6 50 8.53% Nagaland S.D.L. 2026 2.0 10 7.96% Punjab Government Stock 2018 5.0 TOTAL [A] 53.5 11 8.28% Punjab Government Stock 2018 7.7 Power Bonds 12 8.83% Punjab Government Stock 2018 5.0 1 8.50% Nagaland Government Power Bonds April 2016 (03694) – 13 9.30% Punjab Government Stock 2018 10.0 TOTAL [B] – 14 9.81% Punjab Government Stock 2018 5.0 TOTAL [A+B] 53.5 15 8.07% Punjab Government Stock 2018 5.0 Loans not Bearing Interest 16 7.02% Punjab Government Stock 2018 7.0 1 7.61% Nagaland S.D.L. 2016 – 17 6.10% Punjab Government Stock 2019 6.7 2 7.69% Nagaland Government Stock 2016 – 18 7.24% Punjab Government Stock 2019 3.5 TOTAL [C] – 19 7.68% Punjab Government Stock 2019 7.0 TOTAL [A+B+C] 53.5 20 8.13% Punjab Government Stock 2019 1.4 ODIShA 21 7.77% Punjab Government Stock 2019 (09276) 6.0 Loans Bearing Interest 22 7.04% Punjab Government Stock 2019 5.0 1 5.90% Orissa S.D.L. 2017 4.6 23 7.82% Punjab Government Stock 2019 5.0 122Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 24 7.77% Punjab Government Stock 2019 (09310) 5.0 77 9.14% Punjab Government Stock 2022 4.0 25 8.20% Punjab Government Stock 2019 (09321) 5.0 78 9.13% Punjab Government Stock 2022 (12286) 4.0 26 8.20% Punjab Government Stock 2019 (09336) 7.0 79 9.13% Punjab Government Stock 2022 (12292) 3.0 27 8.20% Punjab Government Stock 2019 (09345) 3.0 80 8.87% Punjab Government Stock 2022 7.0 28 8.08% Punjab Government Stock 2019 2.0 81 8.91% Punjab Government Stock 2022 (12364) 5.0 29 8.05% Punjab Government Stock 2019 2.0 82 8.92% Punjab Government Stock 2022 (12336) 10.0 30 8.03% Punjab Government Stock 2019 3.2 83 8.92% Punjab Government Stock 2022 (12347) 4.0 31 8.37% Punjab Government Stock 2019 4.7 84 8.93% Punjab Government Stock 2022 8.0 32 8.85% Punjab S.D.L. 2019 5.0 85 8.91% Punjab Government Stock 2022 (12312) 10.0 33 8.93% Punjab S.D.L. 2019 3.0 86 8.86% Punjab Government Stock 2022 (12376) 10.0 34 9.11% Punjab S.D.L. 2019 3.0 87 8.86% Punjab Government Stock 2022 (12400) 5.0 35 9.08% Punjab S.D.L. 2019 5.0 88 8.90% Punjab Government Stock 2022 5.0 36 9.06% Punjab S.D.L. 2019 4.0 89 8.64% Punjab Government Stock 2023 5.0 37 8.99% Punjab S.D.L. 2019 2.0 90 8.71% Punjab Government Stock 2023 5.0 38 8.83% Punjab S.D.L. 2019 10.0 91 8.51% Punjab Government Stock 2023 3.0 39 8.67% Punjab S.D.L. 2019 2.0 92 8.54% Punjab Government Stock 2023 2.0 40 8.44% Punjab S.D.L. 2019 2.0 93 8.51% Punjab Government Stock 2023 15.0 41 8.45% Punjab S.D.L. 2019 3.0 94 8.11% Punjab Government Stock 2023 5.0 42 8.23% Punjab Government Stock 2020 2.0 95 7.58% Punjab Government Stock 2023 2.0 43 8.56% Punjab Government Stock 2020 8.0 96 7.63% Punjab Government Stock 2023 7.0 44 8.32% Punjab Government Stock 2020 5.0 97 7.98% Punjab Government Stock 2023 7.0 45 8.40% Punjab Government Stock 2020 8.0 98 9.05% Punjab Government Stock 2023 5.0 46 8.37% Punjab Government Stock 2020 (10302) 2.0 99 9.87% Punjab Government Stock 2023 5.0 47 8.34% Punjab Government Stock 2020 5.0 100 9.72% Punjab Government Stock 2023 5.0 48 8.50% Punjab Government Stock 2020 4.5 101 9.70% Punjab Government Stock 2023 5.0 49 8.44% Punjab Government Stock 2020 (10326) 4.5 102 9.29% Punjab Government Stock 2023 6.0 50 8.44% Punjab Government Stock 2020 (10335) 1.5 103 9.34% Punjab Government Stock 2023 6.0 51 8.37% Punjab Government Stock 2020 (10340) 1.5 104 9.35% Punjab Government Stock 2023 2.5 52 8.39% Punjab Government Stock 2021 4.0 105 9.48% Punjab Government Stock 2023 2.5 53 8.50% Punjab Government Stock 2021 1.5 106 9.23% Punjab S.D.L. 2024 6.0 54 8.52% Punjab Government Stock 2021 3.8 107 9.69% Punjab S.D.L. 2024 6.0 55 8.36% Punjab Government Stock 2021 10.0 108 9.45% Punjab S.D.L. 2024 5.0 56 8.47% Punjab Government Stock 2021 6.0 109 9.63% Punjab S.D.L. 2024 12.0 57 8.64% Punjab Government Stock 2021 4.0 110 9.21% Punjab S.D.L. 2024 8.0 58 8.54% Punjab Government Stock 2021 6.5 111 8.84% Punjab S.D.L. 2024 8.0 59 8.56% Punjab Government Stock 2021 5.0 112 8.16% Punjab S.D.L. 2024 3.0 60 8.51% Punjab Government Stock 2021 5.0 113 8.12% Punjab S.D.L. 2025 6.0 61 8.59% Punjab Government Stock 2021 2.5 114 8.05% Punjab S.D.L. 2025 4.0 62 8.60% Punjab Government Stock 2021 2.5 115 8.08% Punjab S.D.L. 2025 7.5 63 8.62% Punjab Government Stock 2021 3.0 116 8.06% Punjab S.D.L. 2025 2.0 64 8.66% Punjab Government Stock 2021 3.0 117 8.05% Punjab S.D.L. 2025 10.0 65 8.98% Punjab Government Stock 2021 3.0 118 8.32% Punjab S.D.L. 2025 9.0 66 9.18% Punjab Government Stock 2021 2.5 119 8.27% Punjab S.D.L. 2025 6.0 67 9.21% Punjab Government Stock 2021 2.5 120 8.34% Punjab S.D.L. 2025 6.0 68 8.74% Punjab Government Stock 2021 3.5 121 8.25% Punjab S.D.L. 2025 9.0 69 8.57% Punjab Government Stock 2022 3.5 122 8.28% Punjab S.D.L. 2025 6.0 70 8.67% Punjab Government Stock 2022 2.5 123 8.25% Punjab S.D.L. 2025 9.0 71 8.68% Punjab Government Stock 2022 2.5 124 8.16% Punjab S.D.L. 2025 4.0 72 8.79% Punjab Government Stock 2022 4.3 125 8.01% Punjab S.D.L. 2025 15.0 73 8.96% Punjab Government Stock 2022 5.7 126 8.14% Punjab S.D.L. 2025 5.0 74 8.94% Punjab Government Stock 2022 2.0 127 8.24% Punjab S.D.L. 2025 6.0 75 9.24% Punjab Government Stock 2022 2.5 128 8.31% Punjab S.D.L. 2026 3.0 76 9.17% Punjab Government Stock 2022 7.0 129 8.40% Punjab S.D.L. 2026 4.0 123State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 130 8.66% Punjab S.D.L. 2026 6.0 11 7.84% Rajasthan Government Stock 2018 5.0 131 8.53% Punjab S.D.L. 2026 2.0 12 7.93% Rajasthan Government Stock 2018 5.5 132 8.08% Punjab S.D.L. 2026 8.0 13 8.06% Rajasthan Government Stock 2018 2.2 TOTAL [A] 672.0 14 8.40% Rajasthan Government Stock 2018 6.0 Power Bonds 15 8.88% Rajasthan Government Stock 2018 2.0 1 8.50% Punjab Government Power Bonds April 2016 [03695] – 16 8.26% Rajasthan Government Stock 2018 5.0 TOTAL [B] – 17 7.80% Rajasthan Government Stock 2018 5.0 TOTAL [A+B] 672.0 18 6.41% Rajasthan Government Stock 2018 10.0 Government of Punjab Special Bonds 19 7.29% Rajasthan Government Stock 2019 11.6 1 8.53% Punjab Special Bond 2022 5.6 20 7.77% Rajasthan Government Stock 2019 (09235) 10.0 2 8.45% Punjab Special Bond 2023 5.6 21 8.46% Rajasthan Government Stock 2019 12.5 3 8.50% Punjab Special Bond 2024 5.6 22 8.28% Rajasthan Government Stock 2019 5.9 4 8.50% Punjab Special Bond 2025 5.6 23 7.44% Rajasthan Government Stock 2019 3.5 5 8.22% Punjab Special Bond 2026 5.6 24 7.83% Rajasthan Government Stock 2019 5.0 6 8.45% Punjab Special Bond 2027 5.6 25 7.77% Rajasthan Government Stock 2019 (09311) 5.0 7 8.65% Punjab Special Bond 2028 5.6 26 7.95% Rajasthan Government Stock 2019 5.0 8 8.48% Punjab Special Bond 2029 5.6 27 8.20% Rajasthan Government Stock 2019 5.0 9 8.62% Punjab Special Bond 2030 5.6 28 8.25% Rajasthan Government Stock 2019 5.0 10 8.72% Punjab Special Bond 2031 5.6 29 8.16% Rajasthan Government Stock 2019 5.0 11 8.49% Punjab Special Bond 2022 4.3 30 8.21% Rajasthan Government Stock 2019 5.0 12 8.45% Punjab Special Bond 2023 4.3 31 8.10% Rajasthan Government Stock 2019 5.0 13 8.45% Punjab Special Bond 2024 4.3 32 8.11% Rajasthan Government Stock 2019 5.0 14 8.49% Punjab Special Bond 2025 4.3 33 8.06% Rajasthan Government Stock 2019 5.0 15 8.21% Punjab Special Bond 2026 4.3 34 8.26% Rajasthan Government Stock 2019 5.0 16 8.43% Punjab Special Bond 2027 4.3 35 8.35% Rajasthan Government Stock 2019 5.0 17 8.66% Punjab Special Bond 2028 4.3 36 8.30% Rajasthan Government Stock 2020 5.0 18 8.47% Punjab Special Bond 2029 4.3 37 8.25% Rajasthan Government Stock 2020 5.0 19 8.61% Punjab Special Bond 2030 4.3 38 8.05% Rajasthan Government Stock 2020 5.0 20 8.71% Punjab Special Bond 2031 4.3 39 8.11% Rajasthan Government Stock 2020 5.0 TOTAL [C] 98.6 40 8.09% Rajasthan Government Stock 2020 5.0 TOTAL [A+B+C] 770.6 41 8.15% Rajasthan Government Stock 2020 5.0 Loans not Bearing Interest 42 8.12% Rajasthan Government Stock 2020 5.0 1 9.00% Punjab S.D.L. 1999 – 43 8.44% Rajasthan Government Stock 2020 5.0 2 8.75% Punjab S.D.L. 2000 – 44 8.35% Rajasthan Government Stock 2020 5.0 3 13.50% Punjab S.D.L. 2003 – 45 8.51% Rajasthan Government Stock 2020 5.0 4 12.50% Punjab S.D.L. 2004 – 46 8.39% Rajasthan Government Stock 2020 5.0 5 14.00% Punjab S.D.L. 2005 – 47 8.50% Rajasthan Government Stock 2021 5.0 6 7.67% Punjab Government Stock 2016 – 48 8.52% Rajasthan Government Stock 2021 8.0 7 7.79% Punjab Government Stock 2016 – 49 8.65% Rajasthan Government Stock 2021 8.8 TOTAL [D] – 50 8.85% Rajasthan Government Stock 2021 5.0 TOTAL [A+B+C+D] 770.6 51 9.06% Rajasthan Government Stock 2021 5.0 RAJASThAN 52 9.20% Rajasthan Government Stock 2021 5.0 Loans Bearing Interest 53 9.23% Rajasthan Government Stock 2021 5.0 1 7.74% Rajasthan Government Stock 2016 – 54 9.02% Rajasthan Government Stock 2021 3.8 2 7.81% Rajasthan Government Stock 2016 2.7 55 8.88% Rajasthan Government Stock 2021 5.0 3 8.62% Rajasthan Government Stock 2016 3.0 56 8.74% Rajasthan Government Stock 2022 5.0 4 8.11% Rajasthan Government Stock 2016 2.3 57 9.24% Rajasthan Government Stock 2022 6.2 5 5.90% Rajasthan S.D.L. 2017 5.0 58 9.12% Rajasthan Government Stock 2022 5.0 6 8.25% Rajasthan Government Stock 2017 2.3 59 8.87% Rajasthan Government Stock 2022 5.0 7 8.30% Rajasthan Government Stock 2017 2.0 60 8.89% Rajasthan Government Stock 2022 5.0 8 8.32% Rajasthan Government Stock 2017 7.5 61 8.84% Rajasthan Government Stock 2022 5.0 9 8.45% Rajasthan Government Stock 2017 9.5 62 8.92% Rajasthan Government Stock 2022 (12337) 5.0 10 8.46% Rajasthan Government Stock 2017 2.2 63 8.92% Rajasthan Government Stock 2022 (12348) 5.0 124Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 64 8.91% Rajasthan Government Stock 2022 5.0 116 8.20% Rajasthan S.D.L. 2025 5.0 65 8.90% Rajasthan Government Stock 2022 5.0 117 8.29% Rajasthan S.D.L. 2025 5.0 66 8.85% Rajasthan Government Stock 2022 5.0 118 8.23% Rajasthan S.D.L. 2025 10.0 67 8.84% Rajasthan Government Stock 2022 5.0 119 7.95% Rajasthan S.D.L. 2025 5.0 68 8.92% Rajasthan Government Stock 2022 5.0 120 7.99% Rajasthan S.D.L. 2025 7.5 69 8.90% Rajasthan Government Stock 2022 10.0 121 8.14% Rajasthan S.D.L. 2025 10.0 70 8.56% Rajasthan Government Stock 2023 5.0 122 8.16% Rajasthan S.D.L. 2025 15.0 71 8.52% Rajasthan Government Stock 2023 10.0 123 8.30% Rajasthan S.D.L. 2026 7.5 72 8.09% Rajasthan Government Stock 2023 5.4 124 8.38% Rajasthan S.D.L. 2026 20.0 73 7.58% Rajasthan Government Stock 2023 5.0 125 8.48% Rajasthan S.D.L. 2026 10.0 74 7.63% Rajasthan Government Stock 2023 5.0 126 8.65% Rajasthan S.D.L. 2026 10.0 75 7.74% Rajasthan Government Stock 2023 5.0 127 8.55% Rajasthan S.D.L. 2026 8.0 128 8.09% Rajasthan S.D.L. 2026 10.0 76 7.94% Rajasthan Government Stock 2023 5.0 TOTAL [A] 736.9 77 9.05% Rajasthan Government Stock 2023 5.0 8.50% Special Power Bonds 78 9.82% Rajasthan Government Stock 2023 5.0 1 Government of Rajasthan Power Bonds April 2016 (03696) – 79 9.70% Rajasthan Government Stock 2023 5.0 TOTAL [B] – 80 9.52% Rajasthan Government Stock 2023 5.0 TOTAL [A+B] 736.9 81 9.70% Rajasthan Government Stock 2023 5.0 Special Bonds 82 9.25% Rajasthan Government Stock 2023 5.0 1 9.99% Rajasthan Special Bond 2028 0.0 83 9.25% Rajasthan Government Stock 2023 5.0 2 10.03% Rajasthan Special Bond 2028 3.4 84 9.33% Rajasthan Government Stock 2023 5.0 3 9.16% Rajasthan Special Bond 2028 30.0 85 9.40% Rajasthan Government Stock 2023 5.0 4 8.45% Rajasthan Special Bond 2028 10.0 86 9.33% Rajasthan Government Stock 2023 5.0 5 8.35% Rajasthan Special Bond 2019 8.1 87 9.50% Rajasthan Government Stock 2023 5.0 6 8.47% Rajasthan Special Bond 2020 2.7 88 9.45% Rajasthan S.D.L. 2024 5.0 7 8.55% Rajasthan Special Bond 2021 2.7 89 9.63% Rajasthan S.D.L. 2024 8.0 8 8.55% Rajasthan Special Bond 2022 2.7 90 9.38% Rajasthan S.D.L. 2024 5.0 9 8.54% Rajasthan Special Bond 2023 2.7 91 9.21% Rajasthan S.D.L. 2024 5.0 10 8.45% Rajasthan Special Bond 2024 2.7 92 9.11% Rajasthan S.D.L. 2024 5.0 11 8.55% Rajasthan Special Bond 2025 2.7 93 8.79% Rajasthan S.D.L. 2024 5.0 12 8.49% Rajasthan Special Bond 2026 2.7 94 8.97% Rajasthan S.D.L. 2024 5.0 13 8.57% Rajasthan Special Bond 2027 2.7 95 8.96% Rajasthan S.D.L. 2024 5.0 14 8.41% Rajasthan Special Bond 2028 2.7 96 8.94% Rajasthan S.D.L. 2024 5.0 15 8.39% Rajasthan Special Bond 2018 2.7 97 9.03% Rajasthan S.D.L. 2024 5.0 16 8.39% Rajasthan Special Bond 2019 31.6 98 8.94% Rajasthan S.D.L. 2024 5.0 17 8.39% Rajasthan Special Bond 2020 31.6 99 8.99% Rajasthan S.D.L. 2024 5.0 18 8.39% Rajasthan Special Bond 2021 31.6 100 8.90% Rajasthan S.D.L. 2024 5.0 19 8.39% Rajasthan Special Bond 2022 31.6 101 8.84% Rajasthan S.D.L. 2024 5.0 20 8.39% Rajasthan Special Bond 2023 31.6 102 8.71% Rajasthan S.D.L. 2024 5.0 21 8.39% Rajasthan Special Bond 2024 31.6 103 8.42% Rajasthan S.D.L. 2024 5.0 22 8.39% Rajasthan Special Bond 2025 31.6 104 8.43% Rajasthan S.D.L. 2024 5.0 23 8.39% Rajasthan Special Bond 2026 31.6 105 8.16% Rajasthan S.D.L. 2024 5.0 24 8.21% Rajasthan Special Bond 2018 31.6 106 8.24% Rajasthan S.D.L. 2024 5.0 25 8.21% Rajasthan Special Bond 2019 9.9 107 8.12% Rajasthan S.D.L. 2025 5.0 26 8.21% Rajasthan Special Bond 2020 9.9 108 8.05% Rajasthan S.D.L. 2025 5.0 27 8.21% Rajasthan Special Bond 2021 9.9 109 8.06% Rajasthan S.D.L. 2025 10.0 28 8.21% Rajasthan Special Bond 2022 9.9 110 8.05% Rajasthan S.D.L. 2025 7.5 29 8.21% Rajasthan Special Bond 2023 9.9 111 8.02% Rajasthan S.D.L. 2025 7.5 30 8.21% Rajasthan Special Bond 2024 9.9 112 8.05% Rajasthan S.D.L. 2025 3.0 31 8.21% Rajasthan Special Bond 2025 9.9 113 8.05% Rajasthan S.D.L. 2025 5.0 32 8.21% Rajasthan Special Bond 2026 9.9 114 8.29% Rajasthan S.D.L. 2025 5.0 TOTAL [C] 442.1 115 8.23% Rajasthan S.D.L. 2025 10.0 TOTAL [A+B+C] 1179.0 125State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 Loans not Bearing Interest TAMIL NADU 1 7.50% Rajasthan S.D.L. 1997 – Loans Bearing Interest 2 9.75% Rajasthan S.D.L. 1998 – 1 7.93% Tamil Nadu Government Stock 2016 4.0 3 9.00% Rajasthan S.D.L. 1999 – 2 5.90% Tamil Nadu S.D.L. 2017 4.4 4 8.75% Rajasthan S.D.L. 2000 – 3 7.96% Tamil Nadu Government Stock 2017 5.0 5 11.00% Rajasthan S.D.L. 2001 – 4 8.14% Tamil Nadu Government Stock 2017 5.0 6 11.00% Rajasthan S.D.L. 2002 – 5 8.19% Tamil Nadu Government Stock 2017 5.0 7 13.50% Rajasthan S.D.L. 2003 – 6 8.30% Tamil Nadu Government Stock 2017 3.0 8 12.50% Rajasthan S.D.L. 2004 – 7 8.32% Tamil Nadu Government Stock 2017 4.1 9 14.00% Rajasthan S.D.L. 2005 – 8 8.39% Tamil Nadu Government Stock 2017 (07271) 5.0 9 8.39% Tamil Nadu Government Stock 2017 (07289) 5.0 10 13.85% Rajasthan S.D.L. 2006 – 10 8.47% Tamil Nadu Government Stock 2017 6.0 11 13.05% Rajasthan S.D.L. 2007 – 11 7.85% Tamil Nadu Government Stock 2018 7.5 12 13.00% Rajasthan S.D.L. 2007 – 12 7.96% Tamil Nadu Government Stock 2018 10.0 13 12.25% Rajasthan S.D.L. 2009 – 13 8.12% Tamil Nadu Government Stock 2018 7.9 14 11.50% Rajasthan S.D.L. 2009 – 14 8.23% Tamil Nadu Government Stock 2018 7.5 15 7.65% Rajasthan Government Stock 2016 – 15 6.95% Tamil Nadu Government Stock 2018 7.5 TOTAL [D] – 16 6.40% Tamil Nadu Government Stock 2018 10.0 TOTAL [A+B+C+D] 1179.0 17 9.20% Tamil Nadu Government Stock 2018 12.5 SIKKIM 18 6.65% Tamil Nadu Government Stock 2019 10.0 Loans Bearing Interest 19 7.00% Tamil Nadu Government Stock 2019 10.0 1 7.82% Sikkim Government Stock 2016 0.5 20 7.26% Tamil Nadu Government Stock 2019 12.0 2 8.65% Sikkim Government Stock 2016 0.6 21 7.45% Tamil Nadu Government Stock 2019 10.0 3 5.90% Sikkim S.D.L. 2017 0.3 22 7.65% Tamil Nadu Government Stock 2019 12.0 4 7.17% Sikkim S.D.L. 2017 0.3 23 8.48% Tamil Nadu Government Stock 2019 12.2 5 8.20% Sikkim Government Stock 2017 1.1 24 8.24% Tamil Nadu Government Stock 2019 4.8 6 7.00% Sikkim Government Stock 2018 2.9 25 8.28% Tamil Nadu Government Stock 2019 15.0 7 8.02% Sikkim Government Stock 2018 1.4 26 8.13% Tamil Nadu Government Stock 2019 15.0 8 8.44% Sikkim Government Stock 2020 1.9 27 8.22% Tamil Nadu Government Stock 2019 12.0 9 8.35% Sikkim Government Stock 2020 1.4 28 8.11% Tamil Nadu Government Stock 2019 10.0 10 8.78% Sikkim Government Stock 2021 0.4 29 8.12% Tamil Nadu Government Stock 2019 10.0 11 8.92% Sikkim Government Stock 2022 0.4 30 8.05% Tamil Nadu Government Stock 2019 10.0 12 8.81% Sikkim Government Stock 2022 0.4 31 8.26% Tamil Nadu Government Stock 2019 10.0 13 8.54% Sikkim Government Stock 2023 0.2 32 8.36% Tamil Nadu Government Stock 2019 10.0 14 9.75% Sikkim Government Stock 2023 0.5 33 8.32% Tamil Nadu Government Stock 2020 10.0 15 9.30% Sikkim Government Stock 2023 0.5 34 8.25% Tamil Nadu Government Stock 2020 10.0 16 9.35% Sikkim Government Stock 2023 0.9 35 8.52% Tamil Nadu Government Stock 2020 14.0 17 9.69% Sikkim S.D.L. 2024 0.4 36 8.09% Tamil Nadu Government Stock 2020 9.4 18 8.95% Sikkim S.D.L. 2024 1.3 37 8.16% Tamil Nadu Government Stock 2020 9.4 19 8.06% Sikkim S.D.L. 2025 1.0 38 8.15% Tamil Nadu Government Stock 2020 9.3 39 8.32% Tamil Nadu Government Stock 2020 9.4 20 8.05% Sikkim S.D.L. 2025 1.0 40 8.42% Tamil Nadu Government Stock 2020 9.4 21 8.17% Sikkim S.D.L. 2025 2.3 41 8.39% Tamil Nadu Government Stock 2020 (10296) 12.5 22 8.20% Sikkim S.D.L. 2026 2.3 42 8.53% Tamil Nadu Government Stock 2020 18.8 23 8.08% Sikkim S.D.L. 2026 1.3 43 8.39% Tamil Nadu Government Stock 2020 (10332) 6.3 TOTAL [A] 23.0 44 8.44% Tamil Nadu Government Stock 2020 6.3 Power Bonds 45 8.24% Tamil Nadu S.D.L. 2020 12.0 1 8.50% Government of Sikkim Power Bonds April 2016 [03939] – 46 8.39% Tamil Nadu Government Stock 2021 6.3 TOTAL [B] – 47 8.50% Tamil Nadu Government Stock 2021 3.0 TOTAL [A+B] 23.0 48 8.68% Tamil Nadu Government Stock 2021 10.0 Loans not Bearing Interest 49 8.59% Tamil Nadu Government Stock 2021 10.0 1 7.61% Sikkim Government Stock 2016 – 50 8.56% Tamil Nadu Government Stock 2021 5.0 2 7.70% Sikkim Government Stock 2016 – 51 8.64% Tamil Nadu Government Stock 2021 7.5 TOTAL [C] – 52 8.60% Tamil Nadu Government Stock 2021 7.5 TOTAL [A+B+C] 23.0 53 8.85% Tamil Nadu Government Stock 2021 5.1 126Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 54 9.09% Tamil Nadu Government Stock 2021 7.5 107 8.44% Tamil Nadu S.D.L. 2024 12.5 55 9.19% Tamil Nadu Government Stock 2021 12.5 108 8.44% Tamil Nadu S.D.L. 2024 18.8 56 9.22% Tamil Nadu Government Stock 2021 4.9 109 8.25% Tamil Nadu S.D.L. 2024 10.0 57 8.72% Tamil Nadu Government Stock 2022 20.0 110 8.13% Tamil Nadu S.D.L. 2025 15.0 58 8.66% Tamil Nadu Government Stock 2022 12.0 111 8.07% Tamil Nadu S.D.L. 2025 15.0 59 8.71% Tamil Nadu Government Stock 2022 15.0 112 8.07% Tamil Nadu S.D.L. 2025 15.0 60 8.75% Tamil Nadu Government Stock 2022 15.0 113 8.06% Tamil Nadu S.D.L. 2025 6.0 61 8.92% Tamil Nadu Government Stock 2022 13.0 114 8.10% Tamil Nadu S.D.L. 2025 15.0 62 9.10% Tamil Nadu Government Stock 2022 6.2 115 8.06% Tamil Nadu S.D.L. 2025 15.0 63 8.89% Tamil Nadu Government Stock 2022 8.5 116 8.06% Tamil Nadu S.D.L. 2025 15.0 64 8.84% Tamil Nadu Government Stock 2022 15.0 117 8.22% Tamil Nadu S.D.L. 2025 10.0 65 8.92% Tamil Nadu Government Stock 2022 15.0 118 8.14% Tamil Nadu S.D.L. 2025 10.0 66 8.92% Tamil Nadu Government Stock 2022 12.5 119 8.24% Tamil Nadu S.D.L. 2025 10.0 67 8.90% Tamil Nadu Government Stock 2022 18.8 120 8.21% Tamil Nadu S.D.L. 2025 12.5 68 8.86% Tamil Nadu Government Stock 2022 15.0 121 8.29% Tamil Nadu S.D.L. 2025 15.0 69 8.85% Tamil Nadu Government Stock 2022 15.0 122 8.27% Tamil Nadu S.D.L. 2025 12.0 70 8.80% Tamil Nadu Government Stock 2022 12.5 123 8.29% Tamil Nadu S.D.L. 2025 12.0 71 8.86% Tamil Nadu Government Stock 2022 10.0 124 8.24% Tamil Nadu S.D.L. 2025 15.0 72 8.89% Tamil Nadu Government Stock 2022 11.5 125 7.97% Tamil Nadu S.D.L. 2025 18.8 73 8.63% Tamil Nadu Government Stock 2023 10.0 126 8.00% Tamil Nadu S.D.L. 2025 15.0 74 8.56% Tamil Nadu Government Stock 2023 10.0 127 8.15% Tamil Nadu S.D.L. 2025 15.0 75 8.62% Tamil Nadu Government Stock 2023 10.0 128 8.17% Tamil Nadu S.D.L. 2025 18.8 76 8.60% Tamil Nadu Government Stock 2023 10.0 129 8.22% Tamil Nadu S.D.L. 2025 15.0 77 8.25% Tamil Nadu Government Stock 2023 10.0 130 8.27% Tamil Nadu S.D.L. 2025 12.5 78 8.10% Tamil Nadu Government Stock 2023 10.0 131 8.27% Tamil Nadu S.D.L. 2026 15.0 79 7.59% Tamil Nadu Government Stock 2023 10.0 132 8.38% Tamil Nadu S.D.L. 2026 15.0 80 7.62% Tamil Nadu Government Stock 2023 10.0 133 8.49% Tamil Nadu S.D.L. 2026 18.8 81 7.77% Tamil Nadu Government Stock 2023 10.0 134 8.69% Tamil Nadu S.D.L. 2026 12.5 82 7.95% Tamil Nadu Government Stock 2023 10.0 135 8.53% Tamil Nadu S.D.L. 2026 15.0 83 9.10% Tamil Nadu Government Stock 2023 4.2 TOTAL [A] 1479.5 84 9.55% Tamil Nadu Government Stock 2023 10.0 Loans not Bearing Interest 85 9.80% Tamil Nadu Government Stock 2023 6.5 1 7.50% Tamil Nadu S.D.L. 1997 – 86 9.32% Tamil Nadu Government Stock 2023 12.5 2 9.75% Tamil Nadu S.D.L. 1998 – 87 9.37% Tamil Nadu Government Stock 2023 12.5 3 9.00% Tamil Nadu S.D.L. 1999 – 88 9.39% Tamil Nadu Government Stock 2023 15.0 4 8.75% Tamil Nadu S.D.L. 2000 – 89 9.38% Tamil Nadu Government Stock 2023 15.0 5 11.00% Tamil Nadu S.D.L. 2001 – 90 9.49% Tamil Nadu Government Stock 2023 20.0 6 11.00% Tamil Nadu S.D.L. 2002 – 91 9.41% Tamil Nadu S.D.L. 2024 11.8 7 13.50% Tamil Nadu S.D.L. 2003 – 92 9.65% Tamil Nadu S.D.L. 2024 12.5 8 12.50% Tamil Nadu S.D.L. 2004 – 93 9.47% Tamil Nadu S.D.L. 2024 15.0 9 14.00% Tamil Nadu S.D.L. 2005 – 94 9.63% Tamil Nadu S.D.L. 2024 10.0 10 13.85% Tamil Nadu S.D.L. 2006 – 95 9.37% Tamil Nadu S.D.L. 2024 10.0 11 13.05% Tamil Nadu S.D.L. 2007 – 96 9.24% Tamil Nadu S.D.L. 2024 12.5 12 13.00% Tamil Nadu S.D.L. 2007 – 97 9.11% Tamil Nadu S.D.L. 2024 12.5 13 12.30% Tamil Nadu S.D.L. 2007 – 98 8.83% Tamil Nadu S.D.L. 2024 12.5 14 12.15% Tamil Nadu S.D.L. 2008 – 99 8.96% Tamil Nadu S.D.L. 2024 12.5 15 11.50% Tamil Nadu S.D.L. 2008 – 100 8.94% Tamil Nadu S.D.L. 2024 12.5 16 12.50% Tamil Nadu S.D.L. 2008 – 101 9.02% Tamil Nadu S.D.L. 2024 10.0 17 12.25% Tamil Nadu S.D.L. 2009 – 102 8.95% Tamil Nadu S.D.L. 2024 10.0 18 11.50% Tamil Nadu S.D.L. 2009 – 103 8.99% Tamil Nadu S.D.L. 2024 6.3 19 11.50% Tamil Nadu S.D.L. 2010 – 104 8.90% Tamil Nadu S.D.L. 2024 5.0 20 12.00% Tamil Nadu S.D.L. 2010 – 105 8.87% Tamil Nadu S.D.L. 2024 12.5 21 10.50% Tamil Nadu S.D.L. 2011 – 106 8.72% Tamil Nadu S.D.L. 2024 10.0 22 11.50% Tamil Nadu S.D.L. 2011 – 127State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 23 9.45% Tamil Nadu S.D.L. 2011 – 43 8.49% Andhra Pradesh Government Stock 2020 2.1 24 12.00% Tamil Nadu S.D.L. 2011 – 44 8.57% Andhra Pradesh Government Stock 2020 6.3 25 7.68% Tamil Nadu Government Stock 2016 – 45 8.11% Andhra Pradesh Government Stock 2020 4.2 26 7.79% Tamil Nadu Government Stock 2016 – 46 8.18% Andhra Pradesh Government Stock 2020 4.2 TOTAL [B] – 47 8.37% Andhra Pradesh Government Stock 2020 4.2 TOTAL [A+B] 1479.5 48 8.42% Andhra Pradesh Government Stock 2020 4.2 TELANGANA * 49 8.52% Andhra Pradesh Government Stock 2020 2.1 Loans Bearing Interest 50 8.39% Andhra Pradesh Government Stock 2020 4.2 1 7.74% Andhra Pradesh Government Stock 2016 1.7 51 8.35% Andhra Pradesh Government Stock 2020 2.1 2 7.89% Andhra Pradesh Government Stock 2016 2.1 52 8.53% Andhra Pradesh Government Stock 2021 4.2 3 7.93% Andhra Pradesh Government Stock 2016 1.7 53 8.51% Andhra Pradesh Government Stock 2021 6.0 4 8.65% Andhra Pradesh Government Stock 2016 3.1 54 8.37% Andhra Pradesh Government Stock 2021 2.3 5 5.90% Andhra Pradesh Government Stock 2017 1.3 55 8.47% Andhra Pradesh Government Stock 2021 5.0 6 7.17% Andhra Pradesh Government Stock 2017 0.2 56 8.67% Andhra Pradesh Government Stock 2021 4.2 7 7.99% Andhra Pradesh Government Stock 2017 1.3 57 8.60% Andhra Pradesh Government Stock 2021 4.2 8 8.00% Andhra Pradesh Government Stock 2017 2.5 58 8.66% Andhra Pradesh Government Stock 2021 7.5 9 8.17% Andhra Pradesh Government Stock 2017 1.6 59 8.56% Andhra Pradesh Government Stock 2021 8.3 10 8.40% Andhra Pradesh Government Stock 2017 1.7 60 8.63% Andhra Pradesh Government Stock 2021 8.3 (Loan Code No.07230) 61 8.90% Andhra Pradesh Government Stock 2021 6.8 11 8.40% Andhra Pradesh Government Stock 2017 3.1 62 9.04% Andhra Pradesh Government Stock 2021 1.6 (Loan Code No.07267) 63 9.17% Andhra Pradesh Government Stock 2021 4.2 12 8.45% Andhra Pradesh Government Stock 2017 2.5 64 9.25% Andhra Pradesh Government Stock 2021 2.1 13 8.48% Andhra Pradesh Government Stock 2017 2.1 65 8.72% Andhra Pradesh Government Stock 2022 4.2 14 7.10% Andhra Pradesh Government Stock 2018 6.3 66 8.71% Andhra Pradesh Government Stock 2022 4.2 15 7.92% Andhra Pradesh Government Stock 2018 2.1 67 8.97% Andhra Pradesh Government Stock 2022 4.2 16 7.98% Andhra Pradesh Government Stock 2018 3.3 68 9.20% Andhra Pradesh Government Stock 2022 6.3 17 8.11% Andhra Pradesh S.D.L. 2018 4.2 69 9.14% Andhra Pradesh Government Stock 2022 3.1 18 8.25% Andhra Pradesh S.D.L. 2018 4.2 70 9.12% Andhra Pradesh Government Stock 2022 4.2 19 8.41% Andhra Pradesh S.D.L. 2018 4.2 71 8.86% Andhra Pradesh Government Stock 2022 3.1 20 8.45% Andhra Pradesh S.D.L. 2018 6.3 72 8.89% Andhra Pradesh Government Stock 2022 3.1 21 9.40% Andhra Pradesh S.D.L. 2018 2.1 73 8.90% Andhra Pradesh Government Stock 2022 3.1 22 9.89% Andhra Pradesh S.D.L. 2018 4.2 74 8.84% Andhra Pradesh Government Stock 2022 3.1 23 5.80% Andhra Pradesh Government Stock 2019 4.2 75 8.90% Andhra Pradesh Government Stock 2022 3.1 24 7.13% Andhra Pradesh Government Stock 2019 6.8 76 8.90% Andhra Pradesh Government Stock 2022 3.1 25 7.45% Andhra Pradesh Government Stock 2019 5.0 77 8.91% Andhra Pradesh Government Stock 2022 3.1 26 8.09% Andhra Pradesh Government Stock 2019 0.7 78 8.89% Andhra Pradesh Government Stock 2022 3.1 27 8.59% Andhra Pradesh Government Stock 2019 8.0 79 8.86% Andhra Pradesh Government Stock 2022 3.1 28 7.11% Andhra Pradesh Government Stock 2019 6.7 80 8.80% Andhra Pradesh Government Stock 2022 3.1 29 7.45% Andhra Pradesh Government Stock 2019 4.2 81 8.85% Andhra Pradesh Government Stock 2022 3.1 30 7.50% Andhra Pradesh Government Stock 2019 4.2 82 8.91% Andhra Pradesh Government Stock 2022 3.1 31 7.83% Andhra Pradesh Government Stock 2019 4.2 83 8.91% Andhra Pradesh Government Stock 2022 3.1 32 7.85% Andhra Pradesh Government Stock 2019 4.2 84 8.59% Andhra Pradesh Government Stock 2023 (13210) 8.3 33 7.93% Andhra Pradesh Government Stock 2019 4.2 85 8.72% Andhra Pradesh Government Stock 2023 10.4 34 8.10% Andhra Pradesh Government Stock 2019 5.8 86 8.59% Andhra Pradesh Government Stock 2023 (13228) 2.1 (Loan Code No.09331) 87 8.64% Andhra Pradesh Government Stock 2023 8.3 35 8.19% Andhra Pradesh Government Stock 2019 8.3 88 8.25% Andhra Pradesh Government Stock 2023 4.2 36 8.10% Andhra Pradesh Government Stock 2019 4.2 89 7.57% Andhra Pradesh Government Stock 2023 4.2 (Loan Code No.09351) 90 9.84% Andhra Pradesh Government Stock 2023 4.2 37 8.22% Andhra Pradesh Government Stock 2019 4.2 (Loan Code 9001 524 065) 38 8.26% Andhra Pradesh Government Stock 2019 2.1 91 9.71% Andhra Pradesh Government Stock 2023 7.5 39 8.25% Andhra Pradesh Government Stock 2020 2.1 92 9.77% Andhra Pradesh Government Stock 2023 4.2 40 8.48% Andhra Pradesh Government Stock 2020 4.2 93 9.55% Andhra Pradesh Government Stock 2023 7.8 41 8.39% Andhra Pradesh Government Stock 2020 5.8 94 9.84% Andhra Pradesh Government Stock 2023 3.3 42 8.07% Andhra Pradesh Government Stock 2020 4.2 (Loan Code 9001 524 106) 128Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 95 9.38% Andhra Pradesh Government Stock 2023 5.1 13 11.50% Andhra Pradesh S.D.L. 2009 – 96 9.39% Andhra Pradesh Government Stock 2023 4.2 14 11.50% Andhra Pradesh S.D.L. 2010 – 97 9.52% Andhra Pradesh Government Stock 2023 7.6 15 11.50% Andhra Pradesh S.D.L. 2011 – 98 9.38% Andhra Pradesh Government Stock 2024 7.9 16 12.00% Andhra Pradesh S.D.L. 2011 – 99 9.26% Andhra Pradesh Government Stock 2024 6.3 17 7.32% Andhra Pradesh Government Stock 2016 – 100 9.40% Andhra Pradesh Government Stock 2024 3.8 TOTAL [C] – 101 9.63% Andhra Pradesh Government Stock 2024 6.1 TOTAL [A+B+C] 691.3 102 9.84% Andhra Pradesh Government Stock 2024 4.7 TRIPURA 103 9.71% Andhra Pradesh Government Stock 2024 7.3 Loans Bearing Interest 104 9.48% Andhra Pradesh Government Stock 2024 5.2 1 8.11% Tripura Government Stock 2016 0.4 105 9.40% Andhra Pradesh S.D.L. 2024 8.3 2 5.90% Tripura S.D.L. 2017 0.6 106 9.21% Andhra Pradesh S.D.L. 2024 12.5 3 7.17% Tripura S.D.L. 2017 1.5 107 9.18% Andhra Pradesh S.D.L. 2024 8.3 4 7.77% Tripura Government Stock 2019 1.6 108 9.06% Telangana S.D.L. 2024 20.0 5 8.24% Tripura Government Stock 2019 1.5 109 8.46% Telangana S.D.L. 2024 8.0 6 8.40% Tripura Government Stock 2019 1.0 110 8.18% Telangana S.D.L. 2024 10.0 7 8.49% Tripura Government Stock 2020 1.0 111 8.89% Telangana S.D.L. 2024 8.0 8 8.10% Tripura Government Stock 2020 1.0 112 8.16% Telangana S.D.L. 2025 8.0 9 8.39% Tripura Government Stock 2021 1.2 113 8.09% Telangana S.D.L. 2025 8.0 10 8.40% Tripura Government Stock 2021 0.7 114 8.08% Telangana S.D.L. 2025 10.0 11 8.65% Tripura Government Stock 2021 1.0 115 8.12% Telangana S.D.L. 2025 10.0 12 8.60% Tripura Government Stock 2021 0.5 116 8.10% Telangana S.D.L. 2025 10.0 13 8.60% Tripura Government Stock 2022 0.5 117 8.33% Telangana S.D.L. 2025 13.5 14 9.42% Tripura Government Stock 2022 1.0 118 8.28% Telangana S.D.L. 2025 13.0 15 8.90% Tripura Government Stock 2022 1.3 119 8.35% Telangana S.D.L. 2025 15.0 16 8.94% Tripura Government Stock 2022 0.9 120 8.31% Telangana S.D.L. 2025 10.0 17 8.90% Tripura Government Stock 2022 1.0 121 8.26% Telangana S.D.L. 2025 8.0 18 8.60% Tripura Government Stock 2023 2.5 122 8.24% Telangana S.D.L. 2025 12.0 19 8.55% Tripura Government Stock 2023 0.8 123 7.98% Telangana S.D.L. 2025 12.0 20 9.39% Tripura S.D.L. 2024 2.0 124 8.18% Telangana S.D.L. 2025 10.0 21 9.50% Tripura S.D.L. 2024 1.5 125 8.19% Telangana S.D.L. 2025 5.0 22 9.67% Tripura S.D.L. 2024 1.5 126 8.27% Telangana S.D.L. 2025 5.0 127 8.31% Telangana S.D.L. 2026 10.0 23 9.48% Tripura S.D.L. 2024 0.5 128 8.52% Telangana S.D.L. 2026 10.0 24 8.09% Tripura S.D.L. 2025 1.5 129 8.53% Telangana S.D.L. 2026 5.0 25 8.32% Tripura S.D.L. 2025 2.0 TOTAL [A] 691.3 26 8.11% Tripura S.D.L. 2025 3.0 Power Bonds 27 8.65% Tripura S.D.L. 2026 0.8 1 8.50% Andhra Pradesh Power Bonds April 2016 (03686) – TOTAL [A] 32.5 TOTAL [B] – Power Bonds TOTAL [A+B] 691.3 1 8.50% Government of Tripura Power Bonds April 2016 (03940) – Loans not Bearing Interest TOTAL [B] – 1 8.25% Andhra Pradesh S.D.L. 1995 – TOTAL [A+B] 32.5 2 7.50% Andhra Pradesh S.D.L. 1997 – Loans not Bearing Interest 3 9.75% Andhra Pradesh S.D.L. 1998 – 1 7.50% Tripura S.D.L. 1997 – 4 9.00% Andhra Pradesh S.D.L. 1999 – 2 11.00% Tripura S.D.L. 2002 – 5 11.00% Andhra Pradesh S.D.L. 2001 – 3 7.61% Tripura S.D.L. 2016 – 6 11.00% Andhra Pradesh S.D.L. 2002 – 4 7.70% Tripura Government Stock 2016 – 7 12.50% Andhra Pradesh S.D.L. 2004 – TOTAL [C] – 8 14.00% Andhra Pradesh S.D.L. 2005 – TOTAL [A+B+C] 32.5 9 13.00% Andhra Pradesh S.D.L. 2007 – UTTAR PRADESh @ 10 13.05% Andhra Pradesh S.D.L. 2007 – Loans Bearing Interest (Subsequent to Reorganisation) 11 11.50% Andhra Pradesh S.D.L. 2008 – 1 8.00% Uttar Pradesh S.D.L. 2016 16.3 12 12.25% Andhra Pradesh S.D.L. 2009 – 2 5.90% Uttar Pradesh S.D.L. 2017 8.7 129State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 3 7.17% Uttar Pradesh S.D.L. 2017 0.3 55 9.17% Uttar Pradesh S.D.L. 2022 15.0 4 8.45% Uttar Pradesh S.D.L. 2017 16.2 56 8.92% Uttar Pradesh S.D.L. 2022 15.0 5 8.55% Uttar Pradesh S.D.L. 2017 10.0 57 8.88% Uttar Pradesh S.D.L. 2022 10.0 6 8.01% Uttar Pradesh S.D.L. 2018 15.0 58 8.93% Uttar Pradesh S.D.L. 2022 (12339) 10.0 7 8.07% Uttar Pradesh S.D.L. 2018 11.0 59 8.93% Uttar Pradesh S.D.L. 2022 (12358) 15.0 8 8.25% Uttar Pradesh S.D.L. 2018 8.2 60 8.91% Uttar Pradesh S.D.L. 2022 10.0 9 8.51% Uttar Pradesh S.D.L. 2018 10.0 61 8.88% Uttar Pradesh S.D.L. 2022 10.0 62 8.86% Uttar Pradesh S.D.L. 2022 10.0 10 9.59% Uttar Pradesh S.D.L. 2018 10.0 63 8.11% Uttar Pradesh S.D.L. 2023 10.0 11 9.30% Uttar Pradesh S.D.L. 2018 10.0 64 7.60% Uttar Pradesh S.D.L. 2023 10.0 12 8.89% Uttar Pradesh S.D.L. 2018 10.0 65 7.63% Uttar Pradesh S.D.L. 2023 10.0 13 7.85% Uttar Pradesh S.D.L. 2018 10.0 66 7.78% Uttar Pradesh S.D.L. 2023 10.0 14 7.03% Uttar Pradesh S.D.L. 2018 10.0 67 9.33% Uttar Pradesh S.D.L. 2023 12.5 15 7.10% Uttar Pradesh S.D.L. 2019 11.0 68 9.40% Uttar Pradesh S.D.L. 2023 7.5 16 8.57% Uttar Pradesh S.D.L. 2019 30.0 69 9.52% Uttar Pradesh S.D.L. 2023 5.0 17 8.59% Uttar Pradesh S.D.L. 2019 25.9 70 9.39% Uttar Pradesh S.D.L. 2024 5.0 18 7.53% Uttar Pradesh S.D.L. 2019 15.0 71 9.67% Uttar Pradesh S.D.L. 2024 10.0 19 7.84% Uttar Pradesh S.D.L. 2019 5.0 72 9.66% Uttar Pradesh S.D.L. 2024 10.0 20 7.97% Uttar Pradesh S.D.L. 2019 10.0 73 9.40% Uttar Pradesh S.D.L. 2024 10.0 21 8.03% Uttar Pradesh S.D.L. 2019 15.0 74 9.24% Uttar Pradesh S.D.L. 2024 10.0 22 7.80% Uttar Pradesh S.D.L. 2019 5.0 75 8.87% Uttar Pradesh S.D.L. 2024 10.0 23 8.32% Uttar Pradesh S.D.L. 2019 15.0 76 8.73% Uttar Pradesh S.D.L. 2024 10.0 24 8.47% Uttar Pradesh S.D.L. 2019 15.0 77 8.46% Uttar Pradesh S.D.L. 2024 12.5 25 8.26% Uttar Pradesh S.D.L. 2019 13.1 78 8.45% Uttar Pradesh S.D.L. 2024 12.5 26 8.44% Uttar Pradesh S.D.L. 2019 15.0 79 8.18% Uttar Pradesh S.D.L. 2024 17.5 27 8.39% Uttar Pradesh S.D.L. 2020 18.7 80 8.26% Uttar Pradesh S.D.L. 2024 17.5 28 8.58% Uttar Pradesh S.D.L. 2020 12.0 81 8.10% Uttar Pradesh S.D.L. 2025 20.0 29 8.55% Uttar Pradesh S.D.L. 2020 20.0 82 8.08% Uttar Pradesh S.D.L. 2025 25.0 30 8.28% Uttar Pradesh S.D.L. 2020 10.0 83 8.08% Uttar Pradesh S.D.L. 2025 15.0 31 8.10% Uttar Pradesh S.D.L. 2020 10.0 84 8.05% Uttar Pradesh S.D.L. 2025 5.0 32 8.13% Uttar Pradesh S.D.L. 2020 8.0 85 8.08% Uttar Pradesh S.D.L. 2025 20.0 86 8.09% Uttar Pradesh S.D.L. 2025 20.0 33 8.19% Uttar Pradesh S.D.L. 2020 10.0 87 8.27% Uttar Pradesh S.D.L. 2025 20.0 34 8.37% Uttar Pradesh S.D.L. 2020 12.0 88 8.20% Uttar Pradesh S.D.L. 2025 20.0 35 8.41% Uttar Pradesh S.D.L. 2020 10.0 89 8.31% Uttar Pradesh S.D.L. 2025 20.0 36 8.39% Uttar Pradesh S.D.L. 2020 10.0 90 8.26% Uttar Pradesh S.D.L. 2025 5.0 37 8.55% Uttar Pradesh S.D.L. 2020 15.0 91 8.29% Uttar Pradesh S.D.L. 2025 5.0 38 8.34% Uttar Pradesh S.D.L. 2020 10.0 92 8.23% Uttar Pradesh S.D.L. 2025 10.0 39 8.56% Uttar Pradesh S.D.L. 2021 5.0 93 8.17% Uttar Pradesh S.D.L. 2025 10.0 40 8.65% Uttar Pradesh S.D.L. 2021 15.0 94 7.98% Uttar Pradesh S.D.L. 2025 15.0 41 8.66% Uttar Pradesh S.D.L. 2021 10.0 95 7.99% Uttar Pradesh S.D.L. 2025 15.0 42 8.56% Uttar Pradesh S.D.L. 2021 10.0 96 8.15% Uttar Pradesh S.D.L. 2025 10.0 43 8.69% Uttar Pradesh S.D.L. 2021 15.0 97 8.17% Uttar Pradesh S.D.L. 2025 10.0 44 8.58% Uttar Pradesh S.D.L. 2021 5.1 98 8.23% Uttar Pradesh S.D.L. 2025 15.0 45 8.61% Uttar Pradesh S.D.L. 2021 10.0 99 8.34% Uttar Pradesh S.D.L. 2026 20.0 46 8.66% Uttar Pradesh S.D.L. 2021 10.0 100 8.39% Uttar Pradesh S.D.L. 2026 20.0 47 8.90% Uttar Pradesh S.D.L. 2021 10.0 101 8.53% Uttar Pradesh S.D.L. 2026 25.0 48 9.25% Uttar Pradesh S.D.L. 2021 14.9 102 8.83% Uttar Pradesh S.D.L. 2026 25.0 49 9.25% Uttar Pradesh S.D.L. 2021 10.0 103 8.58% Uttar Pradesh S.D.L. 2026 15.0 50 9.02% Uttar Pradesh S.D.L. 2021 10.0 TOTAL [A] 1,279.7 51 8.80% Uttar Pradesh S.D.L. 2021 10.0 8.50% Government of Uttar Pradesh Power Bonds 52 8.75% Uttar Pradesh S.D.L. 2022 10.0 1 8.50% Government of Uttar Pradesh Power Bonds April 2016 (03699) – 53 8.76% Uttar Pradesh S.D.L. 2022 10.0 TOTAL [B] – 54 9.28% Uttar Pradesh S.D.L. 2022 8.3 TOTAL [A+B] 1,279.7 130Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 Government of Uttar Pradesh Special Bonds 55 8.61% Uttar Pradesh Special Bond 2022 13.1 1 8.61% Uttar Pradesh Special Bond 2028 4.5 56 8.51% Uttar Pradesh Special Bond 2023 13.1 2 8.68% Uttar Pradesh Special Bond 2027 4.5 57 8.57% Uttar Pradesh Special Bond 2024 13.1 3 8.55% Uttar Pradesh Special Bond 2026 4.5 58 8.52% Uttar Pradesh Special Bond 2025 13.1 4 8.67% Uttar Pradesh Special Bond 2025 4.5 59 8.30% Uttar Pradesh Special Bond 2026 13.1 5 8.55% Uttar Pradesh Special Bond 2024 4.5 60 8.70% Uttar Pradesh Special Bond 2027 13.1 6 8.71% Uttar Pradesh Special Bond 2023 4.5 61 8.71% Uttar Pradesh Special Bond 2028 13.1 7 8.71% Uttar Pradesh Special Bond 2022 4.5 62 8.45% Uttar Pradesh Special Bond 2029 13.1 8 8.72% Uttar Pradesh Special Bond 2021 4.5 63 8.62% Uttar Pradesh Special Bond 2030 13.1 9 8.70% Uttar Pradesh Special Bond 2020 4.5 64 8.77% Uttar Pradesh Special Bond 2031 13.1 10 8.66% Uttar Pradesh Special Bond 2019 4.5 65 8.25% Uttar Pradesh Special Bond 2020 4.1 11 8.61% Uttar Pradesh Special Bond 2028 0.8 66 8.43% Uttar Pradesh Special Bond 2021 4.1 12 8.67% Uttar Pradesh Special Bond 2027 0.8 67 8.52% Uttar Pradesh Special Bond 2022 4.1 13 8.57% Uttar Pradesh Special Bond 2026 0.8 68 8.44% Uttar Pradesh Special Bond 2023 4.1 14 8.65% Uttar Pradesh Special Bond 2025 0.8 69 8.48% Uttar Pradesh Special Bond 2024 4.1 15 8.58% Uttar Pradesh Special Bond 2024 0.8 70 8.48% Uttar Pradesh Special Bond 2025 4.1 16 8.67% Uttar Pradesh Special Bond 2023 0.8 71 8.21% Uttar Pradesh Special Bond 2026 4.1 17 8.73% Uttar Pradesh Special Bond 2022 0.8 72 8.42% Uttar Pradesh Special Bond 2027 4.1 18 8.71% Uttar Pradesh Special Bond 2021 0.8 73 8.64% Uttar Pradesh Special Bond 2028 4.1 19 8.71% Uttar Pradesh Special Bond 2020 0.8 74 8.44% Uttar Pradesh Special Bond 2029 4.1 20 8.67% Uttar Pradesh Special Bond 2019 0.8 75 8.59% Uttar Pradesh Special Bond 2030 4.1 21 8.35% Uttar Pradesh Special Bond 2028 4.5 76 8.70% Uttar Pradesh Special Bond 2031 4.1 22 8.57% Uttar Pradesh Special Bond 2027 4.5 23 8.43% Uttar Pradesh Special Bond 2026 4.5 TOTAL [C] 348.7 24 8.61% Uttar Pradesh Special Bond 2025 4.5 TOTAL [A+B+C] 1,628.4 25 8.45% Uttar Pradesh Special Bond 2024 4.5 Compensation Bonds 26 8.51% Uttar Pradesh Special Bond 2023 4.5 1 UPZARG Bonds . 0.1 27 8.55% Uttar Pradesh Special Bond 2022 4.5 2 3.25% Uttar Pradesh Estates Act Bonds – 28 8.52% Uttar Pradesh Special Bond 2021 4.5 3 3.50% Uttar Pradesh Land Ceiling Comp. Bonds – 29 8.44% Uttar Pradesh Special Bond 2020 4.5 4 2.50% UPZA Comp. Bonds – 30 8.31% Uttar Pradesh Special Bond 2019 4.5 5 2.50% UPZA Comp. Bonds Certs. 0.3 31 8.35% Uttar Pradesh Special Bond 2028 0.8 TOTAL [D] 0.4 32 8.57% Uttar Pradesh Special Bond 2027 0.8 TOTAL [A+B+C+D] 1,628.8 33 8.43% Uttar Pradesh Special Bond 2026 0.8 Loans not Bearing Interest (Prior to Reorganisation) 34 8.61% Uttar Pradesh Special Bond 2025 0.8 1 7.00% Uttar Pradesh S.D.L. 1993 – 35 8.46% Uttar Pradesh Special Bond 2024 0.8 2 8.25% Uttar Pradesh S.D.L. 1995 – 36 8.51% Uttar Pradesh Special Bond 2023 0.8 3 7.50% Uttar Pradesh S.D.L. 1997 – 37 8.55% Uttar Pradesh Special Bond 2022 0.8 4 9.75% Uttar Pradesh S.D.L. 1998 – 38 8.52% Uttar Pradesh Special Bond 2021 0.8 5 9.00% Uttar Pradesh S.D.L. 1999 – 39 8.44% Uttar Pradesh Special Bond 2020 0.8 6 11.00% Uttar Pradesh S.D.L. 2001 – 40 8.32% Uttar Pradesh Special Bond 2019 0.8 7 11.00% Uttar Pradesh S.D.L. 2002 – 41 8.40% Uttar Pradesh Special Bond 2020 3.1 8 13.50% Uttar Pradesh S.D.L. 2003 – 42 8.56% Uttar Pradesh Special Bond 2021 3.1 9 14.00% Uttar Pradesh S.D.L. 2005 – 43 8.68% Uttar Pradesh Special Bond 2022 3.1 10 13.85% Uttar Pradesh S.D.L. 2006 – 44 8.64% Uttar Pradesh Special Bond 2023 3.1 11 13.00% Uttar Pradesh S.D.L. 2007 – 45 8.65% Uttar Pradesh Special Bond 2024 3.1 12 12.30% Uttar Pradesh S.D.L. 2007 – 46 8.59% Uttar Pradesh Special Bond 2025 3.1 13 11.50% Uttar Pradesh S.D.L. 2008 – 47 8.39% Uttar Pradesh Special Bond 2026 3.1 14 11.50% Uttar Pradesh S.D.L. 2009 – 48 8.66% Uttar Pradesh Special Bond 2027 3.1 15 11.50% Uttar Pradesh S.D.L. 2010 – 49 8.87% Uttar Pradesh Special Bond 2028 3.1 16 12.00% Uttar Pradesh S.D.L. 2010 – 50 8.63% Uttar Pradesh Special Bond 2029 3.1 17 11.50% Uttar Pradesh S.D.L. 2011 – 51 8.75% Uttar Pradesh Special Bond 2030 3.1 52 8.90% Uttar Pradesh Special Bond 2031 3.1 18 12.00% Uttar Pradesh S.D.L. 2011 – 53 8.32% Uttar Pradesh Special Bond 2020 13.1 TOTAL [E] – 54 8.51% Uttar Pradesh Special Bond 2021 13.1 TOTAL [A+B+C+D+E] 1,628.8 131State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 Loans not Bearing Interest (Subsequent to Reorganisation) Compensation Bonds 1 9.45% Uttar Pradesh S.D.L. 2011 – 1 UPZA Rehabilitation Grant Bonds 0.1 2 8.00% Uttar Pradesh S.D.L. 2012 – 2 3.25% Uttar Pradesh Encumbered Estates Act Bonds – 3 7.85% Uttar Pradesh S.D.L. 2016 – 3 3.50% Uttar Pradesh Land Ceiling Comp. Bonds – TOTAL [F] – 4 2.50% UPZA Comp. Bonds – TOTAL [A+B+C+D+E+F] 1,628.8 5 2.50% UPZA Comp. Bonds Certs. 0.3 UTTARAKhAND@@ TOTAL [C] 0.4 Loans Bearing Interest TOTAL [A+B+C] 157.9 1 7.95% Uttarakhand Government Stock 2016 1.6 Loans not Bearing Interest (Prior to reorganisation) 2 8.38% Uttarakhand Government Stock 2017 2.1 1 7.00% Uttar Pradesh S.D.L. 1993 – 3 8.39% Uttarakhand Government Stock 2017 2.5 2 8.25% Uttar Pradesh S.D.L. 1995 – 4 7.87% Uttarakhand Government Stock 2018 2.5 3 7.50% Uttar Pradesh S.D.L. 1997 – 5 8.12% Uttarakhand Government Stock 2018 2.5 4 9.75% Uttar Pradesh S.D.L. 1998 – 6 8.68% Uttarakhand Government Stock 2018 0.8 5 9.00% Uttar Pradesh S.D.L. 1999 – 7 8.50% Uttarakhand Government Stock 2018 2.5 6 11.00% Uttar Pradesh S.D.L. 2001 – 8 8.39% Uttarakhand Government Stock 2018 2.0 7 11.00% Uttar Pradesh S.D.L. 2002 – 9 7.00% Uttarakhand Government Stock 2018 2.2 8 13.50% Uttar Pradesh S.D.L. 2003 – 10 7.45% Uttarakhand Government Stock 2019 2.5 9 14.00% Uttar Pradesh S.D.L. 2005 – 11 8.55% Uttarakhand Government Stock 2019 0.9 10 13.85% Uttar Pradesh S.D.L. 2006 – 12 7.77% Uttarakhand Government Stock 2019 3.0 11 13.00% Uttar Pradesh S.D.L. 2007 – 13 7.80% Uttarakhand Government Stock 2019 3.0 12 12.30% Uttar Pradesh S.D.L. 2007 – 14 8.58% Uttarakhand Government Stock 2020 5.0 13 11.50% Uttar Pradesh S.D.L. 2008 – 15 8.12% Uttarakhand Government Stock 2020 2.0 16 8.55% Uttarakhand Government Stock 2021 2.9 14 11.50% Uttar Pradesh S.D.L. 2009 – 17 8.39% Uttarakhand Government Stock 2021 5.0 15 11.50% Uttar Pradesh S.D.L. 2010 – 18 8.65% Uttarakhand Government Stock 2021 2.0 16 12.00% Uttar Pradesh S.D.L. 2010 – 19 8.62% Uttarakhand Government Stock 2021 1.5 17 11.50% Uttar Pradesh S.D.L. 2011 – 20 9.05% Uttarakhand Government Stock 2021 1.5 18 12.00% Uttar Pradesh S.D.L. 2011 – 21 8.62% Uttarakhand Government Stock 2022 1.0 TOTAL [D] – 22 9.02% Uttarakhand Government Stock 2022 3.0 TOTAL [A+B+C+D] 158.0 23 8.93% Uttarakhand Government Stock 2022 1.5 Loans not Bearing Interest (Subsequent to reorganisation) 24 9.01% Uttarakhand Government Stock 2022 5.0 1 7.70% Uttaranchal Government Stock 2016 – 25 8.67% Uttarakhand Government Stock 2023 11.0 2 7.72% Uttaranchal Government Stock 2016 – 26 9.40% Uttarakhand S.D.L. 2024 5.0 TOTAL [E] – 27 9.84% Uttarakhand S.D.L. 2024 10.0 TOTAL [A+B+C+D+E] 158.0 28 9.70% Uttarakhand S.D.L. 2024 10.0 WEST BENGAL 29 8.25% Uttarakhand S.D.L. 2024 10.0 Loans Bearing Interest 30 8.09% Uttarakhand S.D.L. 2025 6.5 1 7.74% West Bengal Government Stock 2016 4.7 31 8.08% Uttarakhand S.D.L. 2025 5.0 2 7.93% West Bengal Government Stock 2016 8.7 32 8.05% Uttarakhand S.D.L. 2025 2.5 3 5.90% West Bengal S.D.L. 2017 9.0 33 8.28% Uttarakhand S.D.L. 2025 7.5 4 7.17% West Bengal S.D.L. 2017 9.7 34 8.29% Uttarakhand S.D.L. 2025 5.0 5 8.39% West Bengal Government Stock 2017 11.0 35 8.16% Uttarakhand S.D.L. 2025 5.0 6 8.40% West Bengal Government Stock 2017 (07231) 10.0 36 7.98% Uttarakhand S.D.L. 2025 2.5 7 8.40% West Bengal Government Stock 2017 (07266) 20.0 37 8.19% Uttarakhand S.D.L. 2025 4.0 8 8.48% West Bengal Government Stock 2017 (07240) 9.6 38 8.19% Uttarakhand S.D.L. 2025 2.0 9 8.48% West Bengal Government Stock 2017 ( 07273) 21.0 39 8.40% Uttarakhand S.D.L. 2026 3.0 10 8.50% West Bengal Government Stock 2017 21.0 40 8.65% Uttarakhand S.D.L. 2026 5.0 11 6.43% West Bengal Government Stock 2018 8.9 41 8.53% Uttarakhand S.D.L. 2026 5.0 12 7.86% West Bengal Government Stock 2018 15.0 TOTAL [A] 157.5 13 7.87% West Bengal Government Stock 2018 14.0 8.50% Government of Uttaranchal Power Bonds 14 8.07% West Bengal Government Stock 2018 6.0 1 8.50% Government of Uttaranchal Power Bond April 2016 (03698) – 15 8.30% West Bengal Government Stock 2018 9.4 TOTAL [B] – 16 8.52% West Bengal Government Stock 2018 10.0 TOTAL [A+B] 157.5 17 8.60% West Bengal Government Stock 2018 18.5 132Statements Statement 22: State Government Market Loans (Contd.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 18 8.80% West Bengal Government Stock 2018 18.0 71 8.90% West Bengal Government Stock 2022 20.0 19 9.38% West Bengal Government Stock 2018 8.0 72 8.89% West Bengal Government Stock 2022 5.0 20 9.90% West Bengal Government Stock 2018 8.0 73 9.01% West Bengal Government Stock 2022 20.0 21 7.27% West Bengal Government Stock 2019 10.0 74 9.03% West Bengal Government Stock 2022 20.0 22 8.25% West Bengal Government Stock 2019 1.9 75 8.64% West Bengal Government Stock 2023 8.0 23 8.43% West Bengal Government Stock 2019 19.7 76 8.60% West Bengal Government Stock 2023 5.0 24 7.10% West Bengal Government Stock 2019 25.0 77 8.66% West Bengal Government Stock 2023 (13247) 12.0 25 7.50% West Bengal Government Stock 2019 15.0 78 8.66% West Bengal Government Stock 2023 (13262) 15.0 26 7.55% West Bengal Government Stock 2019 20.0 79 8.26% West Bengal Government Stock 2023 10.0 27 7.70% West Bengal Government Stock 2019 3.9 80 7.63% West Bengal Government Stock 2023 10.0 28 7.96% West Bengal Government Stock 2019 20.0 81 7.82% West Bengal Government Stock 2023 20.0 29 8.02% West Bengal Government Stock 2019 20.0 82 7.98% West Bengal Government Stock 2023 10.0 30 8.31% West Bengal Government Stock 2019 15.0 83 9.48% West Bengal Government Stock 2023 10.0 31 7.65% West Bengal Government Stock 2019 0.1 84 9.72% West Bengal Government Stock 2023 10.0 32 7.68% West Bengal Government Stock 2019 0.8 85 9.84% West Bengal Government Stock 2023 9.3 33 8.10% West Bengal Government Stock 2019 23.3 86 9.94% West Bengal Government Stock 2023 15.0 34 8.42% West Bengal Government Stock 2019 10.0 87 9.35% West Bengal Government Stock 2023 10.0 35 8.57% West Bengal Government Stock 2020 8.0 88 9.35% West Bengal Government Stock 2023 5.7 36 8.58% West Bengal Government Stock 2020 20.0 89 9.42% West Bengal Government Stock 2023 15.0 37 8.51% West Bengal Government Stock 2020 5.0 90 9.42% West Bengal Government Stock 2023 10.0 38 8.28% West Bengal Government Stock 2020 15.0 91 9.37% West Bengal Government Stock 2023 5.0 39 8.11% West Bengal Government Stock 2020 10.0 92 9.54% West Bengal Government Stock 2023 10.0 40 8.17% West Bengal Government Stock 2020 10.0 93 9.40% West Bengal S.D.L. 2024 8.0 41 8.38% West Bengal Government Stock 2020 10.0 94 9.26% West Bengal S.D.L. 2024 12.0 42 8.39% West Bengal Government Stock 2020 5.0 95 9.42% West Bengal S.D.L. 2024 10.0 43 8.44% West Bengal Government Stock 2020 5.0 96 9.72% West Bengal S.D.L. 2024 10.0 44 8.39% West Bengal Government Stock 2020 5.0 97 9.85% West Bengal S.D.L. 2024 10.0 45 8.42% West Bengal Government Stock 2020 5.0 98 9.70% West Bengal S.D.L. 2024 10.0 46 8.51% West Bengal Government Stock 2020 5.0 99 9.40% West Bengal S.D.L. 2024 18.0 47 8.36% West Bengal Government Stock 2021 14.0 100 9.23% West Bengal S.D.L. 2024 8.0 48 8.44% West Bengal Government Stock 2021 17.7 101 9.15% West Bengal S.D.L. 2024 10.0 49 8.60% West Bengal Government Stock 2021 20.0 102 9.00% West Bengal S.D.L. 2024 10.0 50 8.60% West Bengal Government Stock 2021 30.0 103 8.99% West Bengal S.D.L. 2024 20.0 51 8.65% West Bengal Government Stock 2021 10.0 104 9.10% West Bengal S.D.L. 2024 15.0 52 8.61% West Bengal Government Stock 2021 10.0 105 8.98% West Bengal S.D.L. 2024 15.0 53 8.55% West Bengal Government Stock 2021 10.0 106 8.74% West Bengal S.D.L. 2024 15.0 54 8.64% West Bengal Government Stock 2021 10.0 107 8.44% West Bengal S.D.L. 2024 10.0 55 8.65% West Bengal Government Stock 2021 15.0 108 8.45% West Bengal S.D.L. 2024 10.0 56 9.08% West Bengal Government Stock 2021 15.0 109 8.17% West Bengal S.D.L. 2024 10.0 57 9.28% West Bengal Government Stock 2021 10.0 110 8.27% West Bengal S.D.L. 2024 10.0 58 9.04% West Bengal Government Stock 2021 12.5 111 8.10% West Bengal S.D.L. 2025 30.0 59 8.81% West Bengal Government Stock 2021 13.0 112 8.08% West Bengal S.D.L. 2025 25.0 60 8.75% West Bengal Government Stock 2022 8.0 113 8.10% West Bengal S.D.L. 2025 13.0 61 8.66% West Bengal Government Stock 2022 10.0 114 8.08% West Bengal S.D.L. 2025 10.0 62 8.80% West Bengal Government Stock 2022 10.0 115 8.17% West Bengal S.D.L. 2025 15.0 63 9.36% West Bengal Government Stock 2022 6.7 116 8.21% West Bengal S.D.L. 2025 15.0 64 9.31% West Bengal Government Stock 2022 25.0 117 8.31% West Bengal S.D.L. 2025 15.0 65 9.23% West Bengal Government Stock 2022 10.0 118 8.30% West Bengal S.D.L. 2025 15.0 66 9.22% West Bengal Government Stock 2022 15.0 119 8.17% West Bengal S.D.L. 2025 15.0 67 8.95% West Bengal Government Stock 2022 5.0 120 7.97% West Bengal S.D.L. 2025 10.0 68 8.91% West Bengal Government Stock 2022 15.0 121 8.15% West Bengal S.D.L. 2025 15.0 69 8.96% West Bengal Government Stock 2022 15.0 122 8.18% West Bengal S.D.L. 2025 12.0 70 8.92% West Bengal Government Stock 2022 15.0 123 8.22% West Bengal S.D.L. 2025 10.0 133State Finances : A Study of Budgets of 2016-17 Statement 22: State Government Market Loans (Concld.) (` billion) Sr. Particulars Balance as at Sr. Particulars Balance as at No. end-March 2016 No. end-March 2016 124 8.27% West Bengal S.D.L. 2025 13.0 17 11.50% West Bengal S.D.L. 2010 – 125 8.31% West Bengal S.D.L. 2026 10.0 18 10.35% West Bengal S.D.L. 2011 – 126 8.40% West Bengal S.D.L. 2026 15.0 19 11.50% West Bengal S.D.L. 2011 – 127 8.51% West Bengal S.D.L. 2026 10.0 20 12.00% West Bengal S.D.L. 2011 – 128 8.88% West Bengal S.D.L. 2026 25.0 21 9.45% West Bengal S.D.L. 2011 – 129 8.57% West Bengal S.D.L. 2026 10.0 22 6.35% West Bengal S.D.L. 2013( II Sr) – 130 8.10% West Bengal S.D.L. 2026 25.0 23 7.53% West Bengal S.D.L. 2015 – TOTAL [A] 1,624.1 TOTAL [D] – Power Bonds TOTAL [A+B+C+D] 1,624.1 1 8.50% West Bengal Government Power Bonds April 2016 – PUDUChERRY (03700) Loans Bearing Interest TOTAL [B] – 1 7.90% Puducherry Government Stock 2018 1.8 TOTAL [A+B] 1,624.1 2 8.40% Puducherry Government Stock 2018 1.6 Compensation Bonds 3 8.81% Puducherry Government Stock 2018 1.0 1 3.00% West Bengal Estate Acquisition Compensation Bonds – 4 8.48% Puducherry Government Stock 2019 – 2 5.00% ULC (West Bengal) Bonds 1976 – 5 8.55% Puducherry Government Stock 2019 2.5 TOTAL [C] – 6 8.30% Puducherry Government Stock 2019 5.0 TOTAL [A+B+C] 1,624.1 7 8.41% Puducherry Government Stock 2020 2.0 Loans Not Bearing Interest 8 8.53% Puducherry Government Stock 2021 2.5 1 7.50% West Bengal S.D.L. 1997 – 9 8.47% Puducherry Government Stock 2021 1.5 2 9.75% West Bengal Loan 1998 – 10 8.80% Puducherry Government Stock 2022 4.0 3 9.00% West Bengal S.D.L. 1999 – 11 9.03% Puducherry Government Stock 2022 1.3 4 8.75% West Bengal S.D.L. 2000 – 12 8.64% Puducherry Government Stock 2023 1.5 5 11.00% West Bengal S.D.L. 2001 – 13 8.57% Puducherry Government Stock 2023 1.5 6 11.00% West Bengal S.D.L. 2002 – 14 9.37% Puducherry Government Stock 2023 2.7 7 13.50% West Bengal S.D.L. 2003 – 15 9.25% Puducherry S.D.L. 2024 1.0 8 12.50% West Bengal S.D.L. 2004 – 16 9.38% Puducherry S.D.L. 2024 1.3 9 14.00% West Bengal S.D.L. 2005 – 17 8.81% Puducherry S.D.L. 2024 1.0 10 13.75% West Bengal S.D.L. 2007 – 18 8.89% Puducherry S.D.L. 2024 2.0 11 13.05% West Bengal S.D.L. 2007 – 19 8.46% Puducherry S.D.L. 2024 1.0 12 13.00% West Bengal S.D.L. 2007 – 20 8.15% Puducherry S.D.L. 2025 0.5 13 11.50% West Bengal S.D.L. 2008 – 21 8.07% Puducherry S.D.L. 2025 0.2 14 12.15% West Bengal S.D.L. 2008 – 22 8.30% Puducherry S.D.L. 2025 1.0 15 12.25% West Bengal S.D.L. 2009 – 23 8.32% Puducherry S.D.L. 2025 1.0 16 11.50% West Bengal S.D.L. 2009 – 24 7.95% Puducherry S.D.L. 2025 1.3 25 8.16% Puducherry S.D.L. 2025 1.3 TOTAL [A] 40.4 ‘–’ Nil/Negligible. * Physical Balances held at Hyderabad Public Debt Office are liability of Composite State of Andhra Pradesh only $ The loans at Sr. No.1 to 45 in the list of current loans & “Power Bonds” and Nil loans under “loans not bearing interest subsequent to reorganisation” are the liability of State Government of Bihar only. The rest of the loans pertains to the public debt of the composite state of Bihar, to be bifurcated in the population ratio of 74.71% & 25.29% for Bihar & Jharkhand respectively. ** Loans at Sr. No.1 to 20 in the list of "loans bearing interest" and NIL in the list of " loans not bearing interest subsequent to reorganisation" and “Power Bonds” is the liability of State Government of Chhattisgarh only. The rest of the loans pertains to public debt of the composite state of Madhya Pradesh to be bifurcated in the ratios as per Government of India order FNo.9(2)-B(5)/2002 dated September 25, 2002 $$ The loans at Sr. No.1 to 45 in the list of current loans & “Power Bonds” and “loans not bearing interest subsequent to reorganisation” are the liability of State Government of Jharkhand only.The rest of the loans pertains to public debt of the composite state of Bihar, to be bifurcated in the population ratio of 74.71% & 25.29% for Bihar & Jharkhand respectively. # Loans at Sr. No.1 to 55 in the list of "loans bearing interest", 2 loans in the list of "loans not bearing interest subsequent to reorganisation" and "Power Bonds" is the liability of State Government of Madhya Pradesh only. The rest of the loans pertains to public debt of the composite state of Madhya Pradesh to be bifurcated in the ratios as per Government of India order FNo.9(2)-B(5)/2002 dated September 25, 2002 ^ Includes Amount of `10,070/– reduced during the quarter Jan-Mar. 2010 @ The loans at Sr. No.1 to 99 in the list of current loans, "Power Bonds" and loans at Sr. No.1 to 19 in the list of “loans not bearing interest subsequent to reorganisation” is the liability of State Government of Uttar Pradesh only. The rest of the loans pertains to public debt of the composite state of Uttar Pradesh, to be bifurcated in the ratio of 94.9676% & 5.0324% for the state of Uttar Pradesh & Uttarakhand respectively. @ @ The loans at Sr. No.1 to 40 in the list of current loans and "Power Bonds" and Nil loans under “loans not bearing interest subsequent to reorganisation” is the liability of State Government of Uttarakhand only. The rest of the loans pertains to public debt of the composite state of Uttar Pradesh, to be bifurcated in the ratio of 94.9676% & 5.0324% for the state of Uttar Pradesh & Uttarakhand respectively. 134Statements 135 seitiruceS tnemnrevoG etatS gnidnatstuO fo elfiorP ytirutaM :32 tnemetatS )6102 ,13 hcraM no sa gnidnatstuO( )noillib `( latoT 13-0302 92-8202 62-5202 52-4202 42-3202 32-2202 22-1202 12-0202 02-9102 91-8102 81-7102 71-6102 setatS eht fo emaN 41 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 3.949 – – 5.081 8.041 7.041 6.611 4.09 0.07 7.98 4.84 1.45 0.81 hsedarP arhdnA .1 8.184 – – 0.511 0.18 0.56 0.17 0.04 0.62 0.03 0.43 9.01 0.9 rahiB .2 5.541 – – 5.84 0.24 0.03 0.51 – – 0.7 – – 0.3 hragsittahC .3 9.56 – – 5.41 0.8 9.9 5.8 5.5 0.3 0.6 0.5 0.4 5.1 aoG .4 6.1511 0.02 – 6.241 2.941 5.041 0.421 0.561 0.511 0.09 3.58 2.28 8.73 tarajuG .5 2.856 – – 0.141 0.611 5.411 3.39 6.36 5.44 0.04 0.33 0.8 4.4 anayraH .6 6.532 – – 5.35 5.94 5.92 0.63 5.21 0.5 4.81 9.41 9.11 3.4 dnahkrahJ .7 3.348 – – 9.161 0.581 0.051 0.03 0.57 0.02 0.06 2.47 5.74 8.93 akatanraK .8 5.848 – – 0.051 0.231 0.821 8.511 8.88 0.55 6.45 2.55 0.34 1.62 alareK .9 4.165 – – 0.741 0.301 0.05 0.54 0.04 0.93 2.85 0.54 8.81 5.51 hsedarP ayhdaM .01 9.4671 – – 0.523 8.052 0.632 0.571 0.012 0.511 0.551 6.771 2.58 3.53 arthsarahaM .11 3.18 – – 0.02 0.01 – – 7.4 0.02 0.01 0.01 – 6.6 ahsidO .21 0.276 – – 0.89 5.06 0.09 0.79 0.28 3.94 9.88 6.05 2.14 6.41 bajnuP .31 9.157 – – 0.841 0.331 0.88 4.08 0.54 8.16 0.57 6.36 9.93 3.71 nahtsajaR .41 5.9741 – – 8.792 5.342 0.591 0.081 0.541 8.111 0.621 5.801 4.94 6.22 udaN limaT .51 3.196 – – 5.831 2.101 4.301 4.38 6.46 0.05 1.45 9.07 4.21 8.21 anagnaleT .61 7.9721 – – 0.003 0.571 0.08 0.59 3.851 0.021 8.831 9.621 2.44 5.14 hsedarP rattU .71 1.4261 – – 0.042 0.912 0.012 0.502 9.122 0.59 1.161 0.421 1.611 0.23 lagneB tseW .81 yrogetaC laicepS .II 3.31 – – 3.1 1.3 3.2 7.1 3.0 – 8.0 3.0 9.1 7.1 hsedarP lahcanurA .1 7.631 – – 5.13 5.92 – 0.3 – 0.8 1.91 1.52 6.9 0.11 massA .2 6.861 – – 5.12 5.32 3.91 6.31 3.31 5.9 2.41 0.12 5.02 4.21 hsedarP lahcamiH .3 5.102 – – 5.22 0.41 8.02 5.12 8.92 1.33 1.11 6.71 3.22 9.8 rimhsaK & ummaJ .4 0.33 – – 0.6 6.4 5.3 8.2 5.1 6.2 0.5 0.3 5.2 5.1 rupinaM .5 6.43 – – 8.6 5.5 4.3 9.3 1.3 9.1 7.2 6.2 0.2 8.2 ayalahgeM .6 7.02 – – 0.2 3.2 6.2 9.1 0.3 7.2 6.1 2.1 5.1 1.2 maroziM .7 5.35 – – 5.9 0.6 4.5 6.6 1.5 6.3 8.5 7.4 7.3 4.3 dnalagaN .8 0.32 – – 8.5 3.3 2.2 9.0 4.0 – 3.3 9.2 5.2 7.1 mikkiS .9 5.23 – – 8.5 5.1 5.5 5.6 0.3 9.2 5.3 6.1 – 4.2 arupirT .01 5.751 – – 0.93 0.42 0.52 5.71 0.41 9.9 0.6 1.01 3.8 7.3 dnahkarattU .11 6.06151 0.02 – 4.3782 7.6132 3.0591 7.0561 7.5851 4.4701 8.5331 9.6121 3.347 3.393 setatS llA :meti omeM 4.04 – – 5.4 7.4 0.5 0.3 3.5 0.6 0.5 5.3 4.3 – yrrehcuduP .1 elbigilgeN/liN :’–‘ .dedulcni ton era sdnoB rewoP dna tseretni gniraeb ton snaoL ,sdnoB noitasnepmoC :etoN .sdrocer knaB evreseR :ecruoSState Finances : A Study of Budgets of 2016-17 136 latoT ot egatnecrep sA - seitiruceS tnemnrevoG etatS gnidnatstuO fo elfiorP ytirutaM :42 tnemetatS )6102 ,13 hcraM no sa gnidnatstuO( )tnec reP( latoT 13-0302 92-8202 62-5202 52-4202 42-3202 32-2202 22-1202 12-0202 02-9102 91-8102 81-7102 71-6102 setatS eht fo emaN 41 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.001 – – 0.91 8.41 8.41 3.21 5.9 4.7 5.9 1.5 7.5 9.1 hsedarP arhdnA .1 0.001 – – 9.32 8.61 5.31 7.41 3.8 4.5 2.6 1.7 3.2 9.1 rahiB .2 0.001 – – 3.33 9.82 6.02 3.01 – – 8.4 – – 1.2 hragsittahC .3 0.001 – – 0.22 1.21 0.51 9.21 3.8 6.4 1.9 6.7 1.6 3.2 aoG .4 0.001 7.1 – 4.21 0.31 2.21 8.01 3.41 0.01 8.7 4.7 1.7 3.3 tarajuG .5 0.001 – – 4.12 6.71 4.71 2.41 7.9 8.6 1.6 0.5 2.1 7.0 anayraH .6 0.001 – – 7.22 0.12 5.21 3.51 3.5 1.2 8.7 3.6 1.5 8.1 dnahkrahJ .7 0.001 – – 2.91 9.12 8.71 6.3 9.8 4.2 1.7 8.8 6.5 7.4 akatanraK .8 0.001 – – 7.71 6.51 1.51 7.31 5.01 5.6 4.6 5.6 1.5 1.3 alareK .9 0.001 – – 2.62 3.81 9.8 0.8 1.7 9.6 4.01 0.8 3.3 8.2 hsedarP ayhdaM .01 0.001 – – 4.81 2.41 4.31 9.9 9.11 5.6 8.8 1.01 8.4 0.2 arthsarahaM .11 0.001 – – 6.42 3.21 – – 8.5 6.42 3.21 3.21 – 1.8 ahsidO .21 0.001 – – 6.41 0.9 4.31 4.41 2.21 3.7 2.31 5.7 1.6 2.2 bajnuP .31 0.001 – – 7.91 7.71 7.11 7.01 0.6 2.8 0.01 5.8 3.5 3.2 nahtsajaR .41 0.001 – – 1.02 5.61 2.31 2.21 8.9 6.7 5.8 3.7 3.3 5.1 udaN limaT .51 0.001 – – 0.02 6.41 0.51 1.21 3.9 2.7 8.7 3.01 8.1 9.1 anagnaleT .61 0.001 – – 4.32 7.31 3.6 4.7 4.21 4.9 8.01 9.9 5.3 2.3 hsedarP rattU .71 0.001 – – 8.41 5.31 9.21 6.21 7.31 8.5 9.9 6.7 1.7 0.2 lagneB tseW .81 yrogetaC laicepS .II 0.001 – – 8.9 1.32 4.71 8.21 5.2 – 0.6 0.2 0.41 5.21 hsedarP lahcanurA .1 0.001 – – 0.32 6.12 – 2.2 – 9.5 0.41 3.81 0.7 0.8 massA .2 0.001 – – 8.21 9.31 4.11 1.8 9.7 6.5 4.8 5.21 2.21 3.7 hsedarP lahcamiH .3 0.001 – – 2.11 9.6 3.01 7.01 8.41 4.61 5.5 7.8 0.11 4.4 rimhsaK & ummaJ .4 0.001 – – 2.81 0.41 6.01 3.8 5.4 8.7 2.51 2.9 5.7 6.4 rupinaM .5 0.001 – – 6.91 7.51 8.9 1.11 0.9 5.5 9.7 5.7 7.5 2.8 ayalahgeM .6 0.001 – – 7.9 1.11 5.21 0.9 5.41 8.21 5.7 9.5 1.7 9.9 maroziM .7 0.001 – – 8.71 2.11 0.01 2.21 4.9 6.6 8.01 7.8 9.6 3.6 dnalagaN .8 0.001 – – 2.52 3.41 3.9 1.4 7.1 – 3.41 7.21 9.01 4.7 mikkiS .9 0.001 – – 7.71 6.4 9.61 9.91 2.9 8.8 8.01 8.4 – 3.7 arupirT .01 0.001 – – 8.42 2.51 9.51 1.11 9.8 3.6 8.3 4.6 3.5 3.2 dnahkarattU .11 0.001 1.0 – 0.91 3.51 9.21 9.01 5.01 1.7 8.8 0.8 9.4 6.2 setatS llA :meti omeM 0.001 – – 1.11 6.11 4.21 5.7 2.31 8.41 4.21 7.8 3.8 – yrrehcuduP .1 elbigilgeN/liN :’–‘ .dedulcni ton era )YADU( sdnoB laicepS dna sdnoB rewoP ,tseretni gniraeb ton snaoL ,sdnoB noitasnepmoC :etoN .sdrocer knaB evreseR :ecruoSStatements 137 slliB yrusaerT ni gnidnatstuO tnemtsevnI :52 tnemetatS )hcraM-dne ta sA( )noillib `( 7102 6102 5102 4102 3102 2102 1102 0102 9002 8002 7002 etatS BTA BTI BTA BTI BTA BTI BTA BTI BTA BTI BTA BTI BTA BTI BTA BTI BTA BTI BTA BTI BTA BTI 32 22 12 02 91 81 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I – 0.73 0.5 1.72 – – – 6.07 – 8.54 – 0.53 – 4.54 – 8.22 – 9.22 – 8.36 – 2.43 hsedarP arhdnA .1 – 0.031 – 9.18 0.4 2.53 0.4 3.63 – 5.02 – 0.4 – 7.22 – 2.34 – 5.93 – 5.44 4.5 7.61 rahiB .2 – 1.52 – 6.81 – – – 9.51 6.0 2.62 2.2 1.51 9.1 4.23 – 1.41 5.01 9.7 9.21 4.61 0.41 2.11 hragsittahhC .3 – 4.3 – 5.2 – 5.2 – 9.1 – 9.1 – 6.5 – 3.8 – 0.4 – 3.5 – 5.6 – 5.3 aoG .4 – 0.711 – 5.97 – 1.411 – 3.901 0.53 3.98 – 4.221 0.01 4.27 – 8.55 – 5.47 – 2.28 0.03 1.12 tarajuG .5 – 7.42 – 9.04 – 9.42 – 9.63 – 1.0 – 9.2 – 0.6 – 2.0 – 6.72 0.55 5.8 0.53 0.92 anayraH .6 – 4.41 – 0.12 – 7.6 – 5.8 – 4.7 – – – 8.8 – 6.31 – 8.9 – 7.41 – 6.9 dnahkrahJ .7 – 1.042 – 5.961 – 0.081 – 9.901 – 9.86 – 7.67 – 9.86 – 1.98 – 3.57 – 9.43 0.04 0.61 akatanraK .8 – 5.91 – 4.61 – 4.1 – 6.7 – 0.23 – 1.72 – 1.53 – 3.23 – 8.52 – 4.8 – 3.8 alareK .9 – 4.601 – 0.59 – 0.84 – 1.93 – 2.86 – 0.76 – 3.29 – 7.55 – 3.92 – 6.72 – 1.52 hsedarP ayhdaM .01 0.021 4.323 0.051 3.512 0.091 6.441 0.572 8.74 – 6.673 0.08 6.091 – 8.442 – 2.102 – 1.371 0.02 0.56 – 1.74 arthsarahaM .11 – 9.68 – 9.75 – 2.83 – 8.83 0.03 6.34 0.03 1.93 0.5 5.15 – 8.74 – 1.36 4.01 2.84 0.02 2.62 ahsidO .21 – – – 8.15 – 5.2 – – – – – – – – – 9.1 – 0.1 – 3.7 – 6.4 bajnuP .31 2.52 8.55 6.94 2.92 0.76 3.12 1.18 0.22 0.67 3.15 0.88 1.7 1.44 6.41 – 8.62 – 7.25 6.52 9.33 5.32 – nahtsajaR .41 1.391 8.151 7.641 4.49 2.401 0.021 4.17 8.041 1.44 9.841 9.91 2.701 9.04 8.001 – 7.471 2.82 2.611 5.56 8.25 4.36 1.43 udaN limaT .51 – 5.0 – 1.52 – 7.81 anagnaleT .61 – 0.21 – 1.6 – – – 9.54 – 2.84 – 1.531 – 8.29 – 9.52 – 1.88 0.59 5.45 0.001 8.45 hsedarP rattU .71 – 8.421 – 9.76 – 5.72 – 3.15 0.001 9.44 – 8.03 – – – 0.6 – 2.91 – 2.12 – 4.11 lagneB tseW .81 2.833 0.3741 2.153 2.0011 2.563 6.587 6.134 6.287 8.582 8.3701 1.022 4.568 9.101 7.698 – 7.418 7.83 3.138 4.482 3.095 4.133 8.253 )I( latoT yrogetaC laicepS .II – 8.2 – 0.21 – – – – – 0.2 – 5.0 – 6.11 – 8.8 0.4 7.9 – 5.8 – 4.0 hsedarP lahcanurA .1 0.41 0.83 0.41 4.16 – 0.02 0.03 8.6 – 7.26 – 2.06 – 5.76 5.2 3.97 5.7 5.18 5.7 5.44 5.7 5.52 massA .2 – 6.7 – 6.5 – – – – – 7.2 – 5.9 – 1.9 – 8.5 – 3.11 – 2.11 – – hsedarP lahcamiH .3 – – – 4.0 – – – 8.1 – 5.1 – 1.7 – – – – – – – – – – rimhsaK & ummaJ .4 – – – – – 3.1 – 2.3 – – – – – 5.1 – 9.5 – 4.8 – 2.6 – 2.3 rupinaM .5 – 7.31 – 7.2 – 8.8 – 2.31 – – – 0.3 – 4.8 – 0.5 – 4.5 – 8.4 – 7.3 ayalahgeM .6 – 4.4 – 5.1 – 1.1 – 3.0 – – – – – 8.0 – 3.0 – 0.2 – 7.2 – – maroziM .7 – 4.0 – – – 4.1 – – – – – – – 7.2 – 1.3 – 7.1 – 8.0 – – dnalagaN .8 0.11 0.8 0.31 5.31 0.42 9.21 – 5.53 – 1.32 – 0.11 – 6.6 – 6.2 – 6.7 0.3 8.5 0.3 4.5 arupirT .9 – 5.4 – 5.3 – 9.5 – 0.8 – 6.5 – 5.0 – – – – – – – – – 3.1 dnahkarattU .01 0.52 5.97 0.72 6.001 0.42 4.15 0.03 6.86 – 4.79 – 9.19 – 3.801 5.2 9.011 5.11 5.721 5.01 5.48 5.01 4.93 )II( latoT 2.363 5.2551 2.873 9.0021 2.983 0.738 6.164 3.158 8.582 2.1711 1.022 3.759 9.101 0.5001 5.2 6.529 2.05 8.859 9.492 8.476 9.143 2.293 )II+I( latoT dnarG :meti omeM 8.2 1.8 1.5 9.4 1.5 9.4 3.1 6.01 – 4.9 – 6.8 – – – – – – – – – – yrrehcuduP .1 .slliB yrusaerT noitcuA :BTA slliB yrusaerT etaidemretnI :BTI liN : ’–‘ .sdrocer knaB evreseR :ecruoSState Finances : A Study of Budgets of 2016-17 138 erutidnepxE etagerggA ot oitaR sA – *noitacudE no erutidnepxE :62 tnemetatS )tnec reP( 71-6102 61-5102 51-4102 41-3102 31-2102 21-1102 11-0102 01-9002 90-8002 80-7002 70-6002 60-5002 50-4002 40-3002 30-2002 20-1002 10-0002 etatS )EB( )ER( 81 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 3.51 1.51 6.21 7.31 9.21 0.31 5.21 0.01 0.9 0.9 8.01 1.11 8.9 6.11 7.11 5.21 3.31 hsedarP arhdnA .1 8.51 9.81 5.71 7.81 9.02 0.71 3.61 1.81 5.81 6.71 7.91 6.91 8.51 9.81 4.81 7.02 7.32 rahiB .2 7.91 0.91 2.02 0.81 3.61 7.71 6.81 6.51 4.41 5.31 9.21 4.31 3.21 8.01 0.11 4.21 1.31 hragsittahhC .3 2.41 3.41 1.51 7.51 4.51 8.41 4.51 1.41 3.31 3.21 7.31 3.21 9.31 1.21 0.21 5.01 9.11 aoG .4 1.41 5.51 2.51 0.51 3.41 8.51 9.51 8.31 7.11 4.31 7.21 6.21 5.11 2.11 5.31 7.21 6.31 tarajuG .5 3.51 1.31 9.61 4.51 4.51 0.61 3.71 3.61 0.51 9.21 9.11 4.31 6.11 2.01 7.31 8.31 6.41 anayraH .6 3.51 7.31 6.41 5.31 8.41 9.51 8.51 4.51 6.81 1.51 2.51 8.51 9.41 2.41 0.91 2.61 – dnahkrahJ .7 7.21 3.41 3.41 0.51 5.51 7.41 6.51 0.41 1.61 4.41 1.31 0.41 7.21 9.21 8.41 0.61 7.71 akatanraK .8 3.51 3.51 4.61 2.71 2.71 7.71 0.71 8.61 7.61 9.51 1.71 6.61 2.61 7.51 6.71 0.91 0.02 alareK .9 0.71 5.41 8.41 4.51 2.31 4.21 2.41 0.31 8.21 1.11 4.21 2.01 8.8 9.9 2.21 5.21 3.61 hsedarP ayhdaM .01 2.81 6.81 2.91 5.02 7.02 2.02 8.02 1.91 0.71 2.71 4.61 7.51 0.41 5.51 9.81 1.22 3.22 arthsarahaM .11 7.41 1.41 5.51 0.51 5.51 4.61 3.81 2.81 9.61 3.41 8.21 7.41 6.21 2.21 3.41 6.41 9.51 ahsidO .21 1.51 1.51 3.41 2.41 3.51 8.41 7.11 2.21 3.11 3.01 9.8 3.11 1.01 2.01 1.21 7.11 2.31 bajnuP .31 9.41 4.21 7.61 3.61 1.61 8.71 1.91 0.91 9.71 6.41 6.51 2.71 8.31 1.41 5.51 2.81 8.81 nahtsajaR .41 7.41 5.51 8.51 0.61 7.41 3.41 2.51 2.51 1.31 7.21 2.21 6.31 2.11 6.21 8.31 3.71 0.81 udaN limaT .51 1.8 5.01 2.11 anagnaleT .61 3.61 7.41 0.51 0.61 3.71 1.71 1.61 8.31 2.31 1.41 7.41 2.51 5.21 1.9 6.41 0.61 8.61 hsedarP rattU .71 8.61 8.41 2.71 2.71 1.81 1.91 7.91 7.71 1.31 2.51 2.51 7.31 9.41 8.11 9.51 2.61 1.71 lagneB tseW .81 yrogetaC laicepS .II 1.51 1.21 2.31 5.11 2.21 4.11 8.01 2.21 4.11 8.01 7.01 9.9 7.01 1.9 1.21 3.31 4.6 hsedarP lahcanurA .1 0.12 7.02 7.42 6.22 6.02 3.02 0.22 4.61 8.81 1.02 4.02 8.02 0.71 3.22 4.22 9.12 5.52 massA .2 1.91 5.81 7.71 8.71 3.71 8.71 9.71 3.61 2.61 4.51 1.41 1.41 5.31 4.21 5.41 2.61 0.71 hsedarP lahcamiH .3 5.31 7.31 6.21 0.31 1.21 6.21 7.21 3.11 0.01 2.9 0.01 3.9 7.9 1.11 9.01 6.11 1.11 rimhsaK dna ummaJ .4 2.31 8.31 0.41 8.21 7.11 6.01 7.01 9.11 0.21 2.41 9.11 4.51 3.51 1.31 3.31 7.31 2.02 rupinaM .5 3.51 4.51 1.71 6.61 8.51 3.71 1.61 8.41 8.21 5.51 1.41 5.51 0.51 2.51 3.51 9.71 6.61 ayalahgeM .6 6.41 4.61 4.71 1.71 7.51 7.51 9.41 9.41 1.41 2.31 8.31 4.31 8.31 0.21 5.41 0.61 2.61 maroziM .7 8.41 4.51 7.31 3.51 2.31 1.21 4.31 3.11 2.11 4.11 3.21 6.11 0.11 8.01 0.11 0.11 8.31 dnalagaN .8 0.71 9.51 8.51 6.51 0.51 0.41 3.71 4.21 6.01 2.9 5.01 4.01 8.8 8.11 6.7 0.8 2.41 mikkiS .9 5.41 4.51 5.51 4.61 9.51 0.71 2.71 2.61 4.41 1.51 9.51 3.51 0.02 3.81 2.91 6.81 3.91 arupirT .01 2.81 5.81 0.91 3.02 7.02 1.22 5.32 6.22 2.81 6.71 1.81 2.71 4.81 6.71 0.02 1.12 5.12 dnahkarattU .11 6.51 4.51 0.61 5.61 4.61 3.61 6.61 3.51 3.41 8.31 0.41 2.41 7.21 6.21 1.51 2.61 4.71 setatS llA 9.2 9.2 6.2 5.2 5.2 5.2 5.2 4.2 3.2 2.2 2.2 2.2 3.2 3.2 5.2 6.2 8.2 )PDG ot tnec reP( setatS llA :meti omeM 8.22 2.12 2.12 1.81 3.81 0.81 3.61 3.61 8.51 3.31 1.51 9.41 1.31 9.01 1.21 7.31 1.51 ihleD TCN .1 2.31 8.11 8.11 9.11 5.41 0.31 2.31 2.31 4.21 0.01 9.9 7.01 – – – – – yrrehcuduP .2 .elbaliava toN/elbacilppa toN :’–‘ .setamitsE tegduB :EB .setamitsE desiveR :ER .yaltuo latipac dna erutidnepxe eunever rednu erutluC dna trA ,stropS no erutidnepxe sedulcnI :* .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSStatements 139 erutidnepxE etagerggA ot oitaR sA – *erafleW ylimaF dna htlaeh cilbuP dna lacideM no erutidnepxE :72 tnemetatS )tnec reP( 71-6102 61-5102 51-4102 41-3102 31-2102 21-1102 11-0102 01-9002 90-8002 80-7002 70-6002 60-5002 50-4002 40-3002 30-2002 20-1002 10-0002 etatS )EB( )ER( 81 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 7.4 4.4 1.4 3.4 2.4 4.4 1.4 9.3 6.3 3.3 3.3 4.3 2.3 7.3 0.4 4.4 7.4 hsedarP arhdnA .1 3.5 7.3 8.3 2.3 5.3 5.3 3.3 5.3 5.3 4.4 2.4 5.4 1.3 8.3 2.4 9.4 9.5 rahiB .2 7.5 1.5 9.4 9.3 7.3 8.3 6.3 7.3 5.3 2.3 5.3 4.3 3.3 3.3 0.4 3.4 1.4 hragsittahhC .3 0.6 8.5 6.5 7.5 8.5 8.5 6.5 3.5 4.5 6.4 6.4 9.4 7.4 5.4 0.4 8.3 4.4 aoG .4 4.5 6.5 5.5 9.4 7.4 2.4 2.4 8.3 1.3 2.3 9.2 1.3 8.2 7.2 2.3 8.2 4.3 tarajuG .5 3.4 3.3 0.4 6.3 4.3 1.3 2.3 4.3 9.2 6.2 5.2 1.3 7.2 4.2 3.3 0.3 3.3 anayraH .6 8.4 6.4 0.4 8.3 1.3 8.3 1.4 4.4 1.5 0.5 3.6 9.6 7.3 1.4 2.4 9.4 – dnahkrahJ .7 1.4 8.4 5.4 1.4 1.4 9.3 9.3 6.3 8.3 8.3 1.3 3.3 0.3 4.3 2.4 9.4 1.5 akatanraK .8 1.5 6.5 3.5 2.5 2.5 4.5 1.5 8.4 8.4 5.4 9.4 7.4 5.4 3.4 8.4 8.5 3.5 alareK .9 4.4 0.4 3.4 8.3 0.4 2.3 6.3 3.3 4.3 5.3 8.3 4.3 1.3 3.3 1.4 1.4 1.5 hsedarP ayhdaM .01 9.3 9.4 3.4 9.3 9.3 6.3 6.3 3.3 5.3 5.3 1.3 2.3 7.2 2.3 7.3 3.4 9.3 arthsarahaM .11 0.5 6.4 9.4 5.3 7.3 2.3 5.3 8.3 5.3 3.3 1.3 0.3 0.4 2.3 8.3 7.3 2.4 ahsidO .21 9.4 1.5 4.4 1.4 3.4 3.4 3.3 2.3 0.3 9.2 7.2 4.3 9.2 0.3 5.3 9.3 5.4 bajnuP .31 6.5 6.4 6.5 0.5 8.4 1.5 8.4 8.4 8.4 0.4 1.4 4.4 7.3 0.4 2.4 2.5 2.5 nahtsajaR .41 5.4 7.4 7.4 5.4 4.4 0.4 8.4 8.4 7.3 3.3 3.3 2.4 2.3 8.3 1.4 9.4 9.4 udaN limaT .51 8.4 4.4 1.4 anagnaleT .61 6.5 8.4 1.5 6.4 0.5 4.4 8.4 0.5 7.4 8.4 7.5 1.5 8.3 7.2 8.3 6.3 0.4 hsedarP rattU .71 5.4 9.4 2.5 5.4 2.4 8.4 8.4 8.4 6.3 0.4 1.4 9.3 2.4 7.3 9.4 0.5 6.5 lagneB tseW .81 yrogetaC laicepS .II 3.6 0.5 6.6 4.4 3.4 4.4 3.4 2.4 3.4 8.3 4.4 1.3 5.4 5.3 5.4 9.4 0.5 hsedarP lahcanurA .1 3.5 1.6 2.4 6.4 6.4 9.4 2.5 7.5 0.5 3.4 2.4 4.3 9.2 5.3 7.3 2.4 7.4 massA .2 9.5 9.5 4.5 1.5 9.4 8.4 1.5 8.4 5.4 4.4 4.4 6.4 6.4 3.4 5.4 9.4 6.5 hsedarP lahcamiH .3 7.4 7.5 6.5 4.5 1.5 2.5 1.5 2.5 8.4 3.5 4.5 5.4 9.4 5.5 2.5 5.5 9.4 rimhsaK dna ummaJ .4 1.5 3.5 5.6 7.5 9.4 7.5 0.5 4.4 5.3 1.4 7.2 0.3 6.2 2.3 9.2 4.3 8.4 rupinaM .5 9.6 1.6 5.7 6.6 5.6 4.5 2.6 0.6 4.4 4.5 1.5 5.5 9.4 5.5 9.5 6.6 6.5 ayalahgeM .6 2.5 8.6 2.5 7.4 1.4 2.4 2.4 1.7 1.6 9.3 6.3 5.3 3.4 0.5 0.5 4.5 4.5 maroziM .7 1.5 5.5 1.5 2.4 1.4 3.4 3.4 9.3 8.3 3.4 2.4 3.4 7.5 0.4 6.4 1.4 2.5 dnalagaN .8 9.4 4.5 4.5 7.5 2.6 7.5 4.4 5.3 0.3 6.2 5.2 8.2 6.2 9.2 0.2 2.2 7.3 mikkiS .9 4.4 8.6 1.6 2.5 4.4 3.5 4.4 8.4 8.4 0.5 1.5 7.4 5.3 4.3 8.3 7.3 0.4 arupirT .01 0.5 6.5 5.5 9.4 9.4 9.4 9.4 9.3 5.4 6.4 8.4 6.4 9.3 4.3 8.3 4.4 1.3 dnahkarattU .11 9.4 8.4 8.4 4.4 3.4 2.4 2.4 2.4 9.3 8.3 9.3 9.3 4.3 4.3 0.4 4.4 6.4 setatS llA 9.0 9.0 8.0 7.0 7.0 6.0 6.0 7.0 6.0 6.0 6.0 6.0 6.0 6.0 7.0 7.0 7.0 )PDG ot tnec reP( setatS llA :meti omeM 3.11 5.01 7.11 7.8 2.9 9.9 3.9 0.8 2.8 2.7 5.8 2.8 6.6 0.6 3.6 7.6 2.7 ihleD TCN .1 1.8 5.8 9.7 1.7 4.8 9.8 1.7 7.7 1.6 9.7 6.7 4.5 – – – – – yrrehcuduP .2 .elbaliava toN/elbacilppa toN :’–‘ .setamitsE tegduB :EB .setamitsE desiveR :ER .yaltuo latipac dna erutidnepxe eunever sedulcni tI :* .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoS vState Finances : A Study of Budgets of 2016-17 140 stnemnrevoG etatS fo seetnarauG gnidnatstuO :82 tnemetatS )hcraM-dne ta sA( )noillib `( 71-6102 61-5102 51-4102 41-3102 31-2102 21-1102 11-0102 01-9002 90-8002 80-7002 70-6002 60-5002 50-4002 40-3002 30-2002 20-1002 etatS )EB( )ER( 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 – 8.601 8.601 4.213 7.151 5.001 4.611 6.251 5.761 7.861 6.471 0.471 1.771 2.351 4.351 4.201 hsedarP arhdnA .1 – – – – 1.1 – 5.2 0.3 0.8 – 6.8 2.21 1.6 2.01 0.11 5.81 massA .2 0.32 0.32 0.02 – 9.01 7.6 4.6 – – 6.5 2.6 9.5 7.11 0.9 9.7 0.01 rahiB .3 4.93 1.02 2.61 5.71 7.42 2.22 2.11 2.11 5.71 9.21 0.24 2.41 2.6 0.3 7.2 2.0 hragsittahhC .4 – – – – – – – – – 0.5 – – – – – – aoG .5 0.061 0.061 2.06 – 9.36 2.67 2.88 8.99 4.301 6.511 0.721 8.041 8.651 2.671 0.091 2.781 tarajuG .6 – – 2.603 1.372 3.702 0.65 3.54 4.54 8.54 0.72 7.05 3.65 1.24 7.85 8.67 0.68 anayraH .7 – – 8.24 – 2.13 6.72 6.82 5.91 6.91 9.52 3.12 5.53 2.34 1.64 5.12 1.14 hsedarP lahcamiH .8 6.15 6.15 6.82 – – – – 4.03 4.52 1.79 – – 7.05 3.63 3.01 3.01 rimhsaK dna ummaJ .9 6.1 6.1 6.1 6.1 – – – – – – – – – – – – dnahkrahJ .01 – 9.221 3.011 8.77 9.66 4.66 2.66 5.96 8.18 9.301 3.79 8.88 5.471 8.141 1.331 5.811 akatanraK .11 – – 3.111 6.79 0.19 8.28 3.47 0.57 0.67 2.38 1.49 4.911 2.321 1.041 2.621 4.911 alareK .21 – 8.2 – – 1.65 7.05 8.94 – 1.91 – 0.75 9.631 4.49 7.99 7.69 7.69 hsedarP ayhdaM .31 – – 7.28 1.77 9.39 1.311 4.051 2.371 0.312 9.063 9.924 7.495 2.885 7.076 0.083 2.553 arthsarahaM .41 – – – – 1.91 8.1 – 9.1 2.2 1.2 9.1 2.2 – – – – rupinaM .51 – – – – – – 1.11 – – – – – – – – – ayalahgeM .61 – – – – – – 0.1 0.1 2.1 – 3.1 – – – – – maroziM .71 – – – – 7.0 5.0 2.0 – – – – – – – – – dnalagaN .81 – 9.21 7.61 1.71 5.22 1.52 7.02 3.01 9.31 7.12 5.62 0.53 2.83 8.15 0.55 1.35 ahsidO .91 – 5.856 – – 4.426 3.064 – 9.233 0.58 2.011 – 3.29 9.501 9.921 3.681 5.16 bajnuP .02 – – 8.549 – – 1.706 9.605 7.093 7.772 7.791 1.741 0.131 0.721 4.271 2.841 1.921 nahtsajaR .12 7.0 9.0 1.1 – 9.1 6.1 – 8.0 – 8.0 8.0 – – – – – mikkiS .22 – 9.515 0.735 0.594 7.042 2.122 – 6.95 2.45 1.65 5.85 3.36 8.77 2.801 2.911 0.021 udaN limaT .32 0.581 9.761 8.861 – – – – – – – – – – – – – *anagnaleT .42 – – – – 9.1 2.1 0.1 3.0 3.0 4.0 4.0 5.0 – – – – arupirT .52 – – 5.447 0.396 9.353 5.492 – 2.271 2.902 6.331 4.721 6.011 3.48 6.38 0.63 7.26 hsedarP rattU .62 4.71 3.02 3.81 7.41 7.51 4.71 – 1.51 – – 4.71 – – – – – dnahkarattU .72 – 4.78 2.39 5.54 2.76 8.77 3.27 9.301 2.021 8.631 4.131 2.531 5.141 4.011 3.301 4.67 lagneB tseW .82 8.874 5.259,1 0.214,3 4.221,2 6.641,2 4.313,2 5.252,1 2.867,1 8.045,1 1.566,1 3.126,1 5.849,1 6.240,2 3.891,2 1.558,1 1.846,1 latoT 3.0 4.1 7.2 9.1 2.2 6.2 6.1 7.2 7.2 3.3 8.3 3.5 3.6 0.8 6.7 2.7 PDG fo tnec reP :meti omeM – – – – – – – – – – – – – – – – ihleD TCN .1 6.0 5.0 3.0 – – – – – – – – – – – – – yrrehcuduP .2 .elbaliava toN :’–‘ yraunaJ ts1 no sa ataD : * .stnemnrevog etats eht morf deviecer noitamrofnI :ecruoSStatements 141 seiralaS dna segaW no erutidnepxE :92 tnemetatS )noillib `( 71-6102 61-5102 51-4102 41-3102 31-2102 21-1102 11-0102 01-9002 90-8002 80-7002 70-6002 60-5002 50-4002 40-3002 30-2002 20-1002 etatS )EB( )ER( 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 1.943 7.213 4.972 5.323 7.752 2.862 4.432 1.471 8.241 0.031 3.911 7.201 3.88 2.78 0.18 7.18 **hsedarP arhdnA .1 – – – – 3.22 4.02 – – – – – – – – – – hsedarP lahcanurA .2 – – – – 4.531 5.611 – – – – 2.74 4.44 6.04 8.83 5.63 1.43 massA .3 9.781 4.981 9.151 – 8.931 0.521 – – – – – – 1.05 2.05 7.05 8.25 $rahiB .4 6.441 8.511 0.001 4.19 9.67 4.47 1.46 4.111 7.63 7.92 0.52 9.22 0.12 6.02 5.91 2.91 hragsittahhC .5 7.042 0.512 5.902 – 4.681 6.471 7.851 5.201 6.68 2.18 0.82 1.72 7.52 5.52 6.42 1.32 tarajuG .6 1.391 1.551 0.331 9.211 2.601 0.69 2.59 1.38 5.36 7.44 3.04 4.73 6.43 4.13 6.13 2.92 anayraH .7 9.59 4.38 7.17 – 9.26 6.45 9.25 8.04 4.43 2.13 8.72 4.42 0.22 5.12 6.02 8.81 hsedarP lahcamiH .8 4.581 9.761 7.411 – – – – – – – – – – – – – rimhsaK dna ummaJ .9 6.801 5.39 2.67 7.76 5.46 6.26 – 5.45 – – 5.52 – – – – – dnahkrahJ .01 8.732 3.412 4.791 1.871 8.061 4.511 9.011 0.301 3.99 1.48 5.56 0.95 9.35 2.35 4.94 7.94 *akatanraK .11 0.182 3.532 9.612 2.691 6.571 9.261 1.211 3.99 8.19 9.77 6.66 8.65 2.45 4.15 5.74 6.24 alareK .21 5.292 1.722 6.212 7.381 2.261 9.051 9.231 1.601 5.58 8.96 4.36 4.06 0.26 9.94 1.35 3.94 hsedarP ayhdaM .31 1.487 7.817 7.526 4.106 1.735 0.854 5.024 9.214 2.123 6.572 2.242 2.822 8.602 3.691 0.581 8.481 arthsarahaM .41 – – – – 6.32 2.22 – 5.11 9.01 1.9 1.8 7.8 1.7 8.6 8.6 7.6 rupinaM .51 – – – – – 4.61 9.41 – – – – – – – – – ayalahgeM .61 – – – – – – 3.41 – – – 2.6 4.5 6.5 0.5 9.4 7.4 maroziM .71 – – – – 7.61 0.32 8.02 9.41 9.21 0.21 5.01 8.9 0.8 7.7 2.7 3.7 dnalagaN .81 8.502 1.681 0.651 6.921 7.611 0.801 6.701 8.29 0.57 4.35 3.64 5.34 7.04 0.04 3.93 4.73 ahsidO .91 9.591 0.081 3.361 6.771 8.961 0.421 – – – – – – – – – – bajnuP .02 1.592 5.272 2.632 – 0.671 5.851 7.541 3.041 0.711 9.97 9.27 2.86 6.26 5.75 8.25 0.35 ## nahtsajaR .12 8.81 8.71 1.51 – 9.11 1.11 – – – – 3.4 0.5 5.4 5.4 3.4 0.4 mikkiS .22 4.554 5.414 7.073 6.813 0.672 0.862 3.832 9.491 0.061 6.121 0.701 8.98 1.58 7.97 8.97 6.28 udaN limaT .32 2.181 8.481 0.801 – – – – – – – – – – – – – anagnaleT .42 – – – – 7.42 1.32 – – – – – – – – – – arupirT .52 0.854 7.973 8.623 9.003 5.192 2.372 – 5.333 6.832 9.111 7.89 6.09 2.48 4.08 0.47 6.96 hsedarP rattU .62 1.911 5.59 2.28 7.27 1.76 8.06 – 8.84 6.82 3.52 7.22 – – – – – dnahkarattU .72 9.163 1.923 9.903 3.492 4.382 8.962 5.942 2.312 7.731 1.221 8.801 9.101 0.89 5.49 7.29 0.39 lagneB tseW .82 0.293,5 1.887,4 8.651,4 5.840,3 1.5453 6.7323 8.271,2 7.733,2 2.247,1 4.953,1 1.632,1 0.680,1 7.450,1 9.100,1 1.169 5.349 latoT :meti omeM 2.9 7.6 6.5 9.15 6.74 – – – – – – – 4.41 8.21 7.11 1.11 #ihleD TCN .1 7.51 4.41 7.31 – 2.21 – – 2.01 0.9 1.7 7.4 4.4 8.3 5.3 9.2 – yrrehcuduP .2 .setamitsE desiveR :ER .setamitsE tegduB :EB .elbacilppa toN/elbaliava toN : ’–‘ .erutidnepxe yralas ot etaleR : * .erutidnepxe yralas ot etaler sdrawno 80-7002 morf hsedarP arhdnA fo tcepser ni serugiF : ** .seeyolpme fo noitasnepmoc ot etaler 99-8991 ecnis serugiF : # .tnuocca eunever ylnO : ## .setamitse tegduB era 01-9002 elihw setamitsE desiveR ot setaler 90-8002 rof dnahkarattU dna arthsarahaM fo tcepser ni ataD :etoN .stnemnrevog etats evitcepser morf deviecer noitamrofnI :ecruoSState Finances : A Study of Budgets of 2016-17 142 ecnanetniaM dna snoitarepO no erutidnepxE :03 tnemetatS )noillib ` ( 71-6102 61-5102 51-4102 41-3102 31-2102 21-1102 11-0102 01-9002 90-8002 80-7002 70-6002 60-5002 50-4002 40-3002 30-2002 20-1002 etatS )EB( )ER( 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 8.87 7.07 2.17 2.87 8.02 7.48 4.84 7.98 6.09 5.85 1.74 8.83 3.83 3.83 2.13 0.92 hsedarP arhdnA .1 – – – – – 5.1 – – – – – – – – – – hsedarP lahcanurA .2 – – – – 4.53 5.24 – – – – 6.3 4.5 1.5 7.3 3.3 2.3 massA .3 1.011 2.211 3.87 – 9.45 8.42 – – – – – – – – – – rahiB .4 6.8 4.7 9.6 1.9 1.7 8.5 0.4 1.5 5.4 8.3 3.3 1.1 9.1 1.2 2.2 2.1 hragsittahhC .5 – – – – 4.8 1.6 2.6 3.32 9.9 0.31 4.6 9.7 8.31 8.12 2.41 1.9 tarajuG .6 7.21 2.11 0.01 5.81 5.8 4.61 9.8 8.9 2.9 9.9 5.7 6.4 5.3 1.4 2.3 6.2 anayraH .7 5.92 4.72 7.42 – 2.81 9.61 7.51 4.01 1.8 6.6 9.5 8.4 5.3 8.3 7.2 0.3 $hsedarP lahcamiH .8 3.982 4.952 9.771 1.34 9.311 7.101 – 8.1 – – – – – – – – dnahkrahJ .9 2.03 2.82 4.82 7.22 0.91 4.41 9.7 6.6 7.6 7.6 6.8 5.4 8.2 5.2 9.0 9.0 akatanraK .01 5.21 9.21 5.01 2.9 8.8 1.8 0.8 9.6 5.6 5.6 5.5 0.5 3.4 5.3 5.3 9.2 @alareK .11 8.42 2.22 1.41 9.61 7.41 1.01 8.6 4.6 9.6 2.7 6.4 7.2 5.2 0.2 1.3 7.3 $hsedarP ayhdaM .21 8.29 3.001 3.301 3.39 5.77 3.36 5.46 4.951 9.132 0.481 0.581 0.061 5.321 3.29 3.68 4.47 *arthsarahaM .31 – – – – 6.71 7.71 – 9.4 4.5 7.4 0.5 6.3 9.2 5.2 4.3 3.2 rupinaM .41 – – – – – – 0.2 – – – – – – – – – ayalahgeM .51 – – – – – – 6.62 – – – 7.3 7.1 3.1 3.1 2.1 6.0 maroziM .61 – – – – 2.2 5.7 4.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 1.0 1.0 dnalagaN .71 3.84 0.74 4.24 2.93 6.33 1.62 9.22 4.91 2.81 0.61 1.21 7.6 8.4 2.4 4.4 2.4 ahsidO .81 – – – 6.1 – – – – – – – – – – – bajnuP .91 9.6 2.6 7.4 – – 3.72 9.12 7.02 2.02 6.61 2.51 7.21 2.21 4.11 2.11 5.8 nahtsajaR .02 – – – – 3.81 5.0 – – – – 6.22 5.71 5.61 1.71 2.51 0.41 mikkiS .12 8.101 9.601 0.59 0.09 9.48 7.36 6.64 3.74 2.14 7.04 2.73 4.93 6.13 7.42 4.12 8.61 udaN limaT .22 9.451 6.17 7.24 – – – – – – – – – – – – – anagnaleT .32 – – – – 6.1 1.2 – – – – – – – – – – arupirT .42 4.96 9.16 1.85 5.38 2.74 0.73 – 0.53 4.43 7.72 7.62 6.61 8.31 1.11 3.01 5.7 hsedarP rattU .52 2.11 9.61 7.9 8.11 3.8 3.1 – 8.2 9.2 0.3 9.0 – – – – – dnahkarattU .62 0.42 6.22 0.91 7.61 2.21 6.11 9.8 1.21 7.11 7.01 6.12 0.61 3.21 7.01 2.01 2.41 lagneB tseW .72 0.6011 1.589 8.697 2.235 1.316 1.195 7.992 7.164 7.805 7.514 6.224 4.943 7.492 3.752 0.822 3.891 latoT :meti omeM – – – – – – – – – – – – 6.1 4.1 4.1 3.1 #ihleD TCN .1 3.0 3.0 2.0 – 2.0 – – – – – – – – – – – yrrehcuduP .2 .setamitsE desiveR :ER .setamitsE tegduB :EB .elbacilppa toN/elbaliava toN : ’–‘ .ecnanetniam ot setaleR : $ .ecnanetniam dna riaper ot etaler ataD : # .segrahc rehtO dna segrahc leuF ,selciheV rotoM ,ecnanetniaM ,seilppuS dna slairetaM ,tnempiuqE dna yrenihcaM ,skroW roniM ,tneR ,sesnepxE ecfifO ,sesnepxE levarT edulcnI : @ .esnepsus dna ’yralas-non dia-ni-stnarg‘ ,seilppus dna lairetam ,tnempiuqe dna yrenihcam ,stnalp dna sloot ,skrow ecnanetniam rednu erutidnepxe edulcnI : * .stnemnrevog etats evitcepser morf deviecer noitamrofnI :ecruoSStatements 143 *erutidnepxE rotceS laicoS :13 tnemetatS )noillib `( 71-6102 61-5102 51-4102 41-3102 31-2102 21-1102 11-0102 01-9002 90-8002 80-7002 70-6002 60-5002 50-4002 40-3002 30-2002 20-1002 10-0002 etatS )EB( )ER( 81 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 5.446 1.145 2.945 4.735 4.494 0.454 3.193 8.203 4.413 7.442 5.681 0.941 2.831 7.331 8.111 8.801 1.001 hsedarP arhdnA .1 5.086 3.156 2.424 2.943 4.703 5.042 7.391 7.871 4.361 2.831 3.111 6.68 2.16 2.07 7.46 8.75 1.47 rahiB .2 3.573 0.183 8.632 5.012 7.961 1.841 2.811 8.611 7.88 5.96 1.75 0.34 3.63 4.23 2.82 3.42 7.9 hragsittahhC .3 4.35 5.24 7.13 2.92 0.52 0.32 9.02 9.71 6.41 2.11 1.01 8.8 0.8 9.6 3.6 4.5 2.5 aoG .4 6.916 4.375 6.274 8.814 6.083 5.303 9.582 7.132 8.181 9.841 0.131 9.901 3.101 9.98 8.18 3.09 8.69 tarajuG .5 2.943 9.592 4.022 0.181 9.981 7.261 4.631 6.331 1.89 4.37 0.65 4.74 0.53 2.82 1.82 8.63 9.33 anayraH .6 8.813 4.272 4.771 1.711 3.021 2.701 0.321 4.001 7.89 8.97 9.37 6.16 3.15 2.34 0.94 3.73 – dnahkrahJ .7 6.666 0.395 1.515 9.514 3.873 7.323 9.682 0.152 4.402 4.671 1.441 8.611 6.79 2.38 7.57 4.67 4.57 akatanraK .8 9.504 5.623 1.582 5.932 5.612 4.781 2.631 3.021 6.801 1.09 9.17 2.57 4.37 2.95 4.36 3.94 4.25 alareK .9 9.227 2.916 8.344 4.753 7.333 3.172 5.432 3.671 9.641 0.621 6.601 3.49 7.27 9.76 6.17 1.06 5.17 hsedarP ayhdaM .01 0.622,1 0.170,1 2.388 0.287 3.007 3.116 3.835 6.374 0.563 2.792 8.282 7.242 3.402 8.881 0.751 5.451 3.451 arthsarahaM .11 3.924 9.183 5.292 1.842 6.691 5.081 4.251 2.521 9.011 0.28 3.16 9.35 0.64 6.34 1.24 2.14 6.04 ahsidO .21 0.802 1.881 1.551 8.031 6.521 7.99 5.38 1.17 6.86 9.94 1.74 5.04 5.73 3.53 9.92 3.73 9.83 bajnuP .31 3.347 7.476 2.845 0.914 0.733 5.872 9.722 8.512 3.491 8.641 8.521 2.901 4.89 3.29 3.08 3.77 2.27 nahtsajaR .41 8.187 4.047 6.726 2.155 5.764 0.914 9.463 5.392 9.862 9.991 2.961 0.341 2.631 9.511 6.69 9.19 2.69 udaN limaT .51 7.515 1.134 3.442 – anagnaleT .61 9.214,1 5.132,1 2.368 6.567 4.476 2.795 7.605 5.274 1.593 1.003 3.042 4.102 3.961 0.031 0.131 8.221 3.121 hsedarP rattU .71 5.467 4.186 6.275 8.554 0.104 1.653 6.503 0.772 7.491 9.161 4.131 4.411 3.79 1.09 6.48 8.59 2.69 lagneB tseW .81 yrogetaC laicepS .II 6.05 9.04 6.03 5.52 4.91 6.12 7.51 7.71 8.21 5.9 4.8 4.7 5.6 2.6 2.4 5.4 2.3 hsedarP lahcanurA .1 3.263 8.843 0.402 1.541 0.321 9.111 4.201 6.19 6.76 6.06 2.25 5.44 8.74 1.73 3.23 4.03 8.03 massA .2 6.231 1.811 7.09 9.87 0.17 0.06 2.06 1.94 7.54 4.73 3.33 0.82 3.32 5.32 7.91 1.91 6.91 hsedarP lahcamiH .3 7.702 5.771 6.511 1.89 2.19 4.78 3.47 0.96 1.65 1.15 5.34 3.04 0.13 9.42 2.52 2.32 4.02 rimhsaK dna ummaJ .4 2.53 3.63 3.13 1.12 5.02 2.02 3.91 4.51 5.41 8.11 4.01 4.9 7.8 0.6 6.5 5.5 5.4 rupinaM .5 4.34 1.73 0.33 2.72 1.32 4.32 5.71 0.41 2.21 4.01 7.8 7.7 4.7 4.6 7.5 6.5 8.5 ayalahgeM .6 4.82 6.43 0.92 0.32 2.12 4.61 0.61 7.41 5.11 4.9 0.8 2.7 5.6 5.6 6.5 4.5 1.5 maroziM .7 9.93 1.93 0.52 5.12 7.91 1.61 8.51 7.11 2.11 5.01 1.9 0.8 3.6 4.6 7.5 4.5 9.5 dnalagaN .8 8.12 1.02 7.71 9.61 9.31 5.41 6.01 1.01 2.8 6.6 5.5 0.5 8.4 1.4 5.3 1.3 6.2 mikkiS .9 5.17 3.46 8.05 5.23 7.82 9.62 6.12 8.12 8.61 0.41 1.21 2.11 2.11 6.9 7.9 7.9 0.9 arupirT .01 4.781 0.751 9.921 8.39 7.97 8.37 5.95 2.65 9.14 3.73 3.23 8.72 3.32 3.02 1.71 2.31 5.3 dnahkarattU .11 2.990,21 4.077,01 6.003,8 0.297,6 4.920,6 7.532,5 4.915,4 4.929,3 4.513,3 7.456,2 9.922,2 3.498,1 8.046,1 6.164,1 5.633,1 5.292,1 2.942,1 setatS llA :meti omeM 5.542 2.391 6.061 3.451 7.541 1.231 1.801 1.501 2.98 5.37 4.15 7.54 7.24 6.43 9.43 9.92 0.03 ihleD TCN .1 2.72 0.72 6.22 7.81 1.41 2.71 6.51 7.31 6.01 3.9 3.8 0.8 – – – – – yrrehcuduP .2 .setamitsE tegduB :EB .setamitsE desiveR :ER .stnemnrevog etats eht yb secnavda dna snaol dna yaltuo latipac ,erutidnepxe eunever rednu gnisuoheraw dna egarots doof dna tnempoleved larur ,secivres laicos no erutidnepxe sedulcnI :* .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSState Finances : A Study of Budgets of 2016-17 144 erutidnepxE latoT ot *erutidnepxE rotceS laicoS : 23 tnemetatS )tnec reP( 71-6102 61-5102 51-4102 41-3102 31-2102 21-1102 11-0102 01-9002 90-8002 80-7002 70-6002 60-5002 50-4002 40-3002 30-2002 20-1002 10-0002 etatS )EB( )ER( 81 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 yrogetaC laicepS-noN .I 0.84 9.84 2.14 3.93 2.83 2.93 9.83 6.53 9.83 7.23 9.23 8.03 3.92 3.33 5.23 0.53 6.53 hsedarP arhdnA .1 0.74 0.94 8.44 4.34 4.44 0.04 2.83 8.14 9.34 8.34 0.14 4.83 5.03 7.63 4.63 9.83 7.34 rahiB .2 8.25 2.75 2.05 4.35 7.84 6.15 2.05 2.45 1.05 2.64 6.74 2.44 7.73 2.63 3.14 3.34 5.05 hragsittahhC .3 1.73 1.43 2.53 8.53 0.43 1.33 5.33 5.23 2.23 6.13 8.13 9.03 4.13 4.82 1.62 1.32 4.62 aoG .4 3.14 1.34 5.04 0.04 7.83 2.83 9.93 4.83 0.53 9.43 4.33 1.23 0.92 3.72 4.03 2.53 6.53 tarajuG .5 4.83 7.33 3.93 0.73 8.04 9.04 6.93 0.14 2.73 3.33 5.82 0.23 2.42 6.81 6.62 3.43 0.73 anayraH .6 2.05 8.34 3.44 0.93 6.93 2.14 4.64 2.44 8.74 5.34 0.74 9.54 1.44 4.44 0.05 0.74 – dnahkrahJ .7 8.04 6.14 0.04 6.73 2.93 8.73 9.93 9.93 8.73 7.63 7.23 4.33 5.82 4.82 4.13 8.43 3.83 akatanraK .8 1.63 1.53 7.53 5.43 9.43 8.43 4.33 6.33 4.33 4.13 0.13 6.53 2.63 0.03 4.73 6.73 9.93 alareK .9 1.44 9.44 7.93 8.93 0.04 6.33 0.93 2.53 7.63 7.53 3.53 5.23 7.42 4.82 7.73 4.53 3.24 hsedarP ayhdaM .01 8.54 3.34 7.24 9.14 6.24 1.14 4.14 3.04 8.63 0.73 3.73 3.53 1.82 9.03 3.33 4.63 6.63 arthsarahaM .11 6.54 1.54 6.44 2.44 6.14 9.24 3.24 0.14 6.14 9.53 7.13 2.43 9.82 0.82 7.13 2.43 8.63 ahsidO .21 1.13 5.03 1.92 5.72 2.82 1.72 5.22 7.22 8.32 8.81 9.71 8.91 8.71 3.71 2.71 8.32 6.72 bajnuP .31 4.34 4.73 1.74 5.44 5.14 6.24 4.24 3.44 2.54 9.83 5.93 1.04 1.43 7.53 3.73 7.04 3.14 nahtsajaR .41 5.93 6.14 9.93 1.14 5.83 3.83 2.04 3.04 7.93 9.53 1.33 9.63 6.23 3.43 0.23 0.73 4.93 udaN limaT .51 6.93 4.34 2.93 – – – – – – – – – – – – – – anagnaleT .61 2.14 0.83 6.63 1.83 8.83 8.83 7.73 0.93 8.73 4.43 1.23 7.33 6.82 7.81 1.13 2.23 1.33 hsedarP rattU .71 8.74 9.64 5.64 0.24 1.24 5.24 9.14 7.04 9.13 7.43 9.13 2.82 1.92 4.32 5.03 1.43 0.63 lagneB tseW .81 yrogetaC laicepS .II 9.53 7.13 6.43 8.23 5.03 4.23 1.82 7.33 9.92 1.13 2.03 4.03 2.13 3.82 9.03 5.23 9.62 hsedarP lahcanurA .1 0.84 3.84 1.54 0.93 5.63 0.73 5.93 7.63 7.83 0.04 7.83 8.63 4.23 0.53 2.63 5.53 3.04 massA .2 7.04 4.93 5.73 1.73 3.43 6.43 3.73 0.53 6.63 2.53 0.33 7.23 0.92 0.92 8.92 7.33 9.63 hsedarP lahcamiH .3 5.23 0.53 2.23 7.92 7.82 3.92 1.92 6.03 9.92 0.03 3.13 9.92 9.72 3.82 8.82 8.82 1.62 rimhsaK dna ummaJ .4 8.33 7.53 3.53 4.92 3.92 4.92 6.13 5.23 9.23 7.13 7.82 2.43 6.33 0.62 0.62 0.62 5.23 rupinaM .5 7.14 7.83 3.34 9.93 7.73 4.93 7.63 6.63 7.53 5.73 6.73 2.83 8.53 2.63 9.53 5.04 6.04 ayalahgeM .6 4.53 3.34 3.34 8.04 7.93 6.63 6.83 5.14 1.04 7.63 8.43 3.33 6.53 7.53 0.04 7.04 2.93 maroziM .7 2.43 6.63 0.13 8.92 4.72 9.42 3.82 9.52 3.82 5.92 6.92 6.82 6.72 0.72 6.92 9.62 9.13 dnalagaN .8 9.73 7.53 7.63 8.73 4.53 8.63 9.03 8.82 4.72 5.32 3.42 3.32 2.22 5.72 3.61 5.61 3.72 mikkiS .9 9.64 5.94 9.74 6.14 9.04 7.14 4.83 9.73 2.73 5.63 5.63 0.43 6.73 8.43 4.83 3.93 0.24 arupirT .01 3.74 9.74 9.74 6.34 5.14 5.54 5.24 3.24 4.83 4.73 9.73 3.63 6.63 7.23 2.53 0.04 0.23 dnahkarattU .11 8.24 1.24 0.14 8.93 3.93 7.83 0.93 7.83 6.73 3.53 9.33 7.33 6.92 4.82 6.23 1.53 8.63 setatS llA :meti omeM 7.25 9.05 9.15 3.54 8.84 0.05 4.24 2.24 8.34 5.04 6.93 0.14 1.33 6.92 2.43 6.43 8.04 ihleD TCN .1 9.04 3.34 4.04 1.73 6.93 9.54 3.83 1.83 9.53 8.53 7.43 7.63 – – – – – yrrehcuduP .2 .setamitsE tegduB :EB .setamitsE desiveR :ER .stnemnrevog etats eht yb secnavda dna snaol dna yaltuo latipac ,erutidnepxe eunever rednu gnisuoheraw dna egarots doof dna tnempoleved larur ,secivres laicos no erutidnepxe sedulcnI :* .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSStatements 145 stnemnrevoG etatS fo stpieceR euneveR :33 tnemetatS )tnec reP( )EB( 71-6102 )ER( 61-5102 )EB( 61-5102 51-4102 etatS /TC /RTNO /RTO /RR /TC /RTNO /RTO /RR /TC /RTNO /RTO /RR /TC /RTNO /RTO /RR PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 2.6 3.1 9.6 4.41 1.6 2.1 8.6 1.41 2.6 5.1 5.7 2.51 0.5 2.1 7.6 8.21 yrogetaC laicepS-noN .I 4.7 8.0 5.7 6.51 5.6 9.0 3.7 7.41 9.6 9.0 6.7 4.51 0.7 1.2 1.8 2.71 hsedarP arhdnA .1 7.91 5.0 3.6 5.62 5.71 5.0 2.6 2.42 1.51 7.0 8.6 7.22 0.51 4.0 5.5 0.12 rahiB .2 0.11 6.2 6.7 2.12 0.11 3.3 3.8 6.22 7.11 5.3 1.8 2.32 4.7 1.2 7.6 1.61 hragsittahhC .3 1.6 9.5 3.01 3.22 8.5 2.5 0.9 9.91 2.5 6.5 3.8 2.91 6.3 7.5 6.9 9.81 aoG .4 9.2 1.1 5.6 5.01 9.2 2.1 4.6 5.01 0.3 1.1 0.7 1.11 4.2 1.1 9.6 3.01 tarajuG .5 6.2 5.1 3.7 5.11 9.2 1.1 2.7 2.11 3.2 3.1 4.6 0.01 0.2 1.1 3.6 3.9 anayraH .6 2.11 1.3 3.6 7.02 4.11 9.2 9.5 1.02 9.11 8.2 5.6 2.12 8.7 0.2 8.4 5.41 dnahkrahJ .7 5.3 5.0 2.7 2.11 6.3 5.0 4.7 5.11 7.4 7.0 4.01 8.51 2.3 5.0 6.7 3.11 akatanraK .8 9.3 7.1 2.7 8.21 8.3 5.1 8.6 1.21 0.4 6.1 0.8 6.31 9.2 4.1 7.6 0.11 alareK .9 6.01 8.1 3.7 7.91 1.11 8.1 5.7 4.02 1.01 7.1 2.7 0.91 7.8 2.2 6.7 4.81 hsedarP ayhdaM .01 5.2 9.0 4.6 9.9 6.2 7.0 5.6 9.9 5.2 1.1 9.6 5.01 1.2 7.0 4.6 2.9 arthsarahaM .11 9.11 6.2 1.6 6.02 0.21 6.2 3.6 9.02 7.11 6.2 1.6 4.02 0.9 5.2 2.6 7.71 ahsidO .21 5.3 8.0 7.6 0.11 2.3 0.1 0.7 2.11 3.3 0.1 4.7 6.11 9.2 8.0 9.6 6.01 bajnuP .31 3.7 8.1 9.6 1.61 3.7 8.1 8.6 8.51 6.7 4.2 3.7 4.71 4.6 2.2 3.6 9.41 nahtsajaR .41 6.3 7.0 8.6 1.11 5.3 7.0 1.7 4.11 4.3 8.0 7.8 9.21 2.3 8.0 2.7 2.11 udaN limaT .51 4.4 7.2 4.8 4.51 4.4 9.1 6.7 8.31 9.4 4.4 1.9 5.81 0.3 3.1 7.5 0.01 anagnaleT .61 1.21 9.1 8.7 8.12 0.21 0.2 5.7 5.12 5.21 0.2 4.8 0.32 5.9 9.1 1.7 5.81 hsedarP rattU .71 7.7 3.0 1.5 1.31 9.6 2.0 6.4 7.11 8.6 3.0 9.4 0.21 7.5 2.0 9.4 8.01 lagneB tseW .81 6.91 9.1 6.5 1.72 0.81 6.1 1.5 7.42 2.12 9.1 8.5 0.92 9.51 4.1 9.4 3.22 yrogetaC laicepS .II 9.35 5.2 1.3 4.95 2.55 6.2 0.3 7.06 8.95 8.2 9.2 4.56 0.94 7.2 8.2 5.45 hsedarP lahcanurA .1 7.71 3.2 2.6 2.62 2.31 2.1 3.5 7.91 1.02 2.2 5.6 7.82 3.31 2.1 8.4 3.91 massA .2 9.21 3.1 6.5 8.91 5.31 9.1 4.5 8.02 9.41 4.1 0.6 4.22 4.9 0.2 7.5 1.71 hsedarP lahcamiH .3 4.82 1.3 0.7 4.83 9.42 9.2 7.6 6.43 4.72 7.3 4.8 5.93 5.02 0.2 3.6 8.82 rimhsaK dna ummaJ .4 1.73 8.0 9.2 8.04 4.93 9.0 9.2 3.34 4.14 2.1 6.3 2.64 4.04 0.1 9.2 3.44 rupinaM .5 5.42 6.1 3.4 4.03 4.62 2.1 9.3 4.13 5.42 1.1 6.3 1.92 1.12 4.1 8.3 3.62 ayalahgeM .6 5.44 8.1 1.2 4.84 5.15 0.2 3.2 8.55 4.64 8.1 3.2 5.05 3.34 1.2 3.2 7.74 maroziM .7 4.93 1.1 1.2 6.24 9.83 1.1 1.2 1.24 8.43 0.1 8.1 6.73 0.83 5.1 1.2 5.14 dnalagaN .8 1.12 0.2 5.3 6.62 4.32 2.2 6.3 2.92 4.22 0.2 2.3 7.72 3.12 6.4 5.3 3.92 mikkiS .9 9.72 7.0 6.3 2.23 9.62 8.0 9.3 5.13 7.03 9.0 7.3 3.53 5.62 7.0 0.4 1.13 arupirT .01 4.8 4.1 9.5 7.51 7.7 2.1 2.5 1.41 1.9 3.1 1.6 5.61 7.6 7.0 1.5 5.21 dnahkarattU .11 0.7 3.1 7.6 0.51 6.6 2.1 5.6 3.41 3.6 3.1 6.6 3.41 4.5 2.1 3.6 8.21 #setatS llA :metI omeM 6.0 2.0 9.5 7.6 7.0 1.0 7.5 5.6 5.0 2.0 6.6 4.7 5.0 1.0 4.5 0.6 ihleD TCN .1 2.6 6.4 7.8 5.91 7.6 1.5 6.8 3.02 8.5 7.4 5.7 9.71 1.6 4.5 3.8 8.91 yrrehcuduP .2 .euneveR xaT-noN nwO :RTNO .euneveR xaT nwO :RTO .stpieceR euneveR :RR .setamitsE desiveR :ER .setamitsE tegduB :EB .tcudorP citsemoD etatS ssorG :PDSG .srefsnarT tnerruC :TC .PDG ot tnec rep sa era setats lla rof ataD :# .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSState Finances : A Study of Budgets of 2016-17 146 stnemnrevoG etatS eht fo erutidnepxE euneveR :43 tnemetatS )tnec reP( )EB( 71-6102 )ER( 61-5102 )EB( 61-5102 51-4102 etatS /NP /PI /ERDN /ERD /ER /NP /PI /ERDN /ERD /ER /NP /PI /ERDN /ERD /ER /NP /PI /ERDN /ERD /ER PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG 12 02 91 81 71 61 51 41 31 21 11 01 9 8 7 6 5 4 3 2 1 6.1 7.1 7.4 2.9 4.41 5.1 6.1 5.4 4.9 3.41 6.1 7.1 0.5 5.9 9.41 5.1 6.1 4.4 4.8 2.31 yrogetaC laicepS-noN .I 3.2 8.1 6.5 8.01 3.61 6.1 6.1 4.4 0.11 3.51 0.2 9.1 4.5 2.11 6.61 9.1 9.1 4.5 4.61 8.12 hsedarP arhdnA .1 5.3 7.1 7.7 7.51 4.32 1.3 7.1 4.7 2.71 6.42 8.2 6.1 6.6 4.31 0.02 0.3 6.1 1.7 3.21 4.91 rahiB .2 8.1 9.0 7.4 3.41 4.91 4.1 8.0 2.4 5.61 0.12 5.1 8.0 3.4 9.61 5.12 4.1 7.0 8.3 5.21 8.61 hragsittahhC .3 7.1 5.2 5.6 5.51 0.22 5.1 4.2 9.5 3.41 2.02 3.1 1.2 1.5 2.31 4.81 6.1 5.2 8.5 4.21 2.81 aoG .4 0.1 6.1 7.3 5.6 2.01 0.1 6.1 3.3 7.6 1.01 9.0 7.1 6.3 7.6 4.01 0.1 7.1 4.3 3.6 7.9 tarajuG .5 0.1 9.1 0.4 7.9 7.31 1.1 7.1 9.3 4.9 4.31 1.1 6.1 8.3 9.7 8.11 1.1 6.1 8.3 4.7 2.11 anayraH .6 8.1 5.1 3.5 7.21 1.81 9.1 4.1 4.5 5.21 9.71 0.2 5.1 9.5 3.31 1.91 6.1 3.1 9.4 8.9 6.41 dnahkrahJ .7 0.1 1.1 0.3 6.7 1.11 1.1 1.1 0.3 8.7 4.11 5.1 4.1 2.4 6.01 7.51 1.1 0.1 1.3 5.7 2.11 akatanraK .8 4.2 9.1 6.6 1.7 8.41 2.2 8.1 2.6 7.6 9.31 3.2 9.1 3.6 5.7 9.41 1.2 9.1 0.6 4.6 6.31 alareK .9 6.1 6.1 1.5 1.31 1.91 5.1 6.1 9.4 2.41 3.02 4.1 3.1 4.5 7.11 1.81 4.1 5.1 6.4 6.11 1.71 hsedarP ayhdaM .01 9.0 3.1 4.3 2.6 0.01 8.0 3.1 4.3 6.6 3.01 9.0 5.1 9.3 7.6 7.01 8.0 3.1 4.3 4.6 9.9 arthsarahaM .11 5.2 2.1 7.5 6.31 6.91 5.2 2.1 4.5 2.31 9.81 5.2 2.1 7.5 0.31 9.81 0.2 9.0 5.4 1.11 9.51 ahsidO .21 7.1 4.2 9.5 6.6 8.21 7.1 4.2 0.6 8.6 0.31 8.1 5.2 1.6 9.6 2.31 0.2 4.2 3.6 2.6 7.21 bajnuP .31 6.1 3.2 1.5 1.21 2.71 7.1 8.1 7.4 9.11 6.61 7.1 9.1 9.4 4.21 3.71 6.1 7.1 6.4 9.01 4.51 nahtsajaR .41 6.1 5.1 0.4 3.7 3.21 6.1 5.1 9.3 4.7 2.21 8.1 5.1 3.4 8.7 3.31 6.1 3.1 8.3 1.7 8.11 udaN limaT .51 3.1 2.1 6.3 3.11 9.41 5.1 2.1 9.3 8.9 8.31 6.1 5.1 7.4 6.31 4.81 8.0 0.1 8.2 1.7 9.9 anagnaleT .61 2.2 1.2 2.7 6.11 6.91 2.2 8.1 5.6 5.21 9.91 6.2 9.1 4.7 5.11 8.91 1.2 8.1 2.6 2.9 4.61 hsedarP rattU .71 5.1 6.2 1.5 9.7 1.31 4.1 5.2 9.4 7.7 7.21 5.1 5.2 0.5 0.7 0.21 5.1 7.2 3.5 5.7 9.21 lagneB tseW .81 9.2 2.2 9.8 9.51 1.52 8.2 1.2 5.8 1.61 0.52 0.3 3.2 5.9 3.61 5.62 7.2 0.2 0.8 6.31 0.22 yrogetaC laicepS .II 5.2 3.2 4.31 7.53 1.94 4.2 6.2 5.31 4.53 8.84 2.4 6.2 7.61 6.53 3.25 9.2 1.2 3.21 4.03 7.24 hsedarP lahcanurA .1 0.3 3.1 0.8 5.61 7.42 8.2 3.1 4.7 0.81 0.62 1.3 3.1 7.7 4.61 0.62 6.2 2.1 5.6 7.21 7.91 massA .2 2.3 6.2 4.7 8.21 2.02 3.3 6.2 7.7 3.31 0.12 8.3 8.2 5.8 8.31 3.22 8.2 7.2 3.7 7.11 0.91 hsedarP lahcamiH .3 5.3 6.3 0.31 9.02 8.33 5.3 2.3 6.21 4.81 0.13 8.3 0.4 7.61 5.91 2.63 7.3 5.3 0.21 2.71 2.92 rimhsaK dna ummaJ .4 8.4 1.2 8.31 3.12 8.63 0.5 3.2 9.41 9.32 5.04 1.5 5.2 4.51 3.52 5.24 2.5 6.2 2.51 4.22 3.04 rupinaM .5 7.1 9.1 2.8 8.02 1.92 7.1 8.1 2.8 3.02 5.82 5.1 6.1 6.7 8.81 4.62 1.2 7.1 3.8 3.71 6.52 ayalahgeM .6 9.4 5.3 4.61 9.32 3.04 1.4 3.3 2.71 0.23 2.94 9.3 2.3 0.61 9.62 9.24 7.4 6.2 1.51 8.33 9.84 maroziM .7 6.5 4.3 1.71 9.12 9.83 2.5 1.3 7.71 4.32 1.14 4.4 8.2 3.51 3.12 7.63 9.4 0.3 0.71 7.91 7.63 dnalagaN .8 6.2 8.1 1.8 7.61 2.52 5.2 6.1 1.8 6.71 9.52 4.2 6.1 7.7 7.61 5.42 2.2 6.1 4.01 8.31 5.42 mikkiS .9 1.3 5.2 9.11 9.31 3.62 0.3 5.2 6.9 8.41 9.42 4.2 0.2 4.8 7.61 8.52 8.2 3.2 0.9 5.51 1.52 arupirT .01 7.1 9.1 4.5 7.9 7.51 5.1 7.1 8.4 7.8 0.41 7.1 2.2 7.5 1.01 5.61 5.1 5.1 6.4 1.8 1.31 dnahkarattU .11 6.1 7.1 9.4 5.9 8.41 6.1 6.1 6.4 5.9 5.41 7.1 6.1 7.4 8.8 9.31 5.1 5.1 4.4 4.8 2.31 #setatS llA :metI omeM – 5.0 4.1 2.4 8.5 – 5.0 3.1 7.3 2.5 – 6.0 4.1 2.4 8.5 – 6.0 2.1 4.3 8.4 ihleD TCN .1 1.2 0.2 7.5 1.41 8.91 0.2 1.2 6.5 2.51 9.02 4.1 7.1 4.4 6.31 9.71 8.1 2.2 9.5 0.41 9.91 yrrehcuduP .2 .erutidnepxE euneveR :ER .tnemyaP tseretnI :PI .erutidnepxE euneveR tnempoleved-noN :ERDN .setamitsE desiveR :ER .setamitsE tegduB :EB .tcudorP citsemoD etatS ssorG :PDSG .erutidnepxE euneveR tnempoleveD :ERD .noisneP :NP .PDG ot tnec rep sa era setats lla rof ataD :# .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSStatements 147 srotacidnI tceleS :erutidnepxE tnempoleveD :53 tnemetatS )tnec reP( )EB( 71-6102 )ER( 61-5102 )EB( 61-5102 51-4102 etatS /OC /ESS /VED /OC /ESS /VED /OC /ESS /VED /OC /ESS /VED PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG PDSG 31 21 11 01 9 8 7 6 5 4 3 2 1 8.2 8.7 1.21 7.2 7.7 6.21 7.2 0.8 2.21 2.2 7.6 8.01 yrogetaC laicepS-noN .I 2.2 2.9 0.31 1.2 9.8 1.31 7.1 9.8 0.31 2.2 4.01 7.81 hsedarP arhdnA .1 4.6 5.41 6.12 4.6 8.51 7.22 5.5 3.21 1.81 9.4 3.11 8.61 rahiB .2 5.4 9.21 9.81 1.4 6.41 5.02 4.4 0.51 2.12 8.2 1.01 3.51 hragsittahhC .3 2.7 2.11 3.12 5.6 4.9 8.81 0.6 0.9 6.71 0.3 8.7 7.41 aoG .4 4.2 6.5 9.8 6.2 8.5 3.9 9.2 9.5 6.9 7.2 3.5 9.8 tarajuG .5 6.1 4.6 0.21 3.1 1.6 5.31 1.1 9.5 2.9 8.0 0.5 3.8 anayraH .6 1.4 8.11 2.71 7.3 3.11 1.91 8.3 1.21 4.71 6.2 2.8 5.21 dnahkrahJ .7 2.2 7.5 8.9 1.2 8.5 8.9 8.2 8.7 3.31 1.2 6.5 6.9 akatanraK .8 5.1 2.6 7.8 1.1 5.5 8.7 6.1 4.6 2.9 8.0 4.5 4.7 alareK .9 8.4 3.11 6.81 2.3 4.11 2.81 0.3 8.9 3.51 5.2 2.9 6.61 hsedarP ayhdaM .01 4.1 5.5 6.7 4.1 3.5 0.8 4.1 8.5 1.8 1.1 9.4 5.7 arthsarahaM .11 4.4 3.11 4.81 9.4 2.11 1.81 4.4 8.01 3.71 4.3 1.9 5.41 ahsidO .21 1.1 6.4 6.7 1.1 6.4 9.7 2.1 6.4 2.8 8.0 2.4 1.7 bajnuP .31 1.3 7.9 5.61 5.3 0.01 3.12 2.3 5.01 8.51 6.2 0.9 5.31 nahtsajaR .41 7.1 8.5 0.9 7.1 1.6 1.9 2.2 4.6 0.01 6.1 7.5 0.9 udaN limaT .51 5.4 9.7 6.51 8.2 5.7 7.21 1.3 0.01 1.71 6.1 8.4 0.9 anagnaleT .61 6.5 9.01 1.71 4.6 7.01 2.91 8.5 7.01 0.71 1.5 3.8 1.41 hsedarP rattU .71 9.1 7.7 8.9 7.1 3.7 4.9 7.1 7.6 6.8 2.1 2.7 8.8 lagneB tseW .81 6.5 2.31 2.12 7.5 5.31 5.12 7.5 4.31 4.12 7.3 8.01 3.71 yrogetaC laicepS .II 1.21 5.32 1.44 6.31 8.12 4.64 1.61 8.22 4.54 8.8 2.81 5.83 hsedarP lahcanurA .1 1.4 3.41 6.02 0.5 6.51 1.32 7.4 0.41 3.12 0.2 3.01 9.41 massA .2 4.2 0.01 4.51 7.2 0.01 3.61 8.2 8.01 9.61 4.2 7.8 4.41 hsedarP lahcamiH .3 4.31 8.51 2.33 6.01 0.51 2.82 1.01 8.41 9.72 1.5 5.11 8.12 rimhsaK dna ummaJ .4 3.7 3.51 2.82 2.8 0.81 2.13 8.6 8.71 1.13 4.7 3.71 6.82 rupinaM .5 6.4 7.41 1.52 0.6 9.31 0.62 6.5 9.21 1.42 6.4 5.31 7.12 ayalahgeM .6 3.8 9.71 3.13 8.7 6.52 8.83 4.8 5.02 4.43 0.8 1.52 2.14 maroziM .7 8.5 1.61 8.52 4.6 3.81 2.92 9.5 1.61 3.52 6.5 6.31 4.42 dnalagaN .8 6.4 8.11 0.12 6.6 1.21 4.32 0.6 6.11 1.22 4.6 7.11 7.91 mikkiS .9 2.01 9.71 6.32 6.11 8.81 5.52 0.51 3.02 2.82 5.9 1.71 9.32 arupirT .01 8.2 1.9 5.21 7.2 5.8 4.11 6.2 7.9 7.21 0.3 0.8 1.11 dnahkarattU .11 9.2 0.8 5.21 8.2 9.7 8.21 6.2 4.7 4.11 2.2 7.6 7.01 #setatS llA :metI omeM 1.1 9.3 4.5 0.1 5.3 0.5 4.1 2.4 8.5 9.0 3.3 5.4 ihleD TCN .1 1.2 2.9 8.51 0.2 2.01 9.61 0.2 8.8 1.51 5.2 4.9 2.61 yrrehcuduP .2 .erutidnepxE rotceS laicoS :ESS .yaltuO latipaC :OC .erutidnepxE tnempoleveD :VED .setamitsE desiveR :ER .setamitsE tegduB :EB .PDG ot tnec rep sa era setats lla rof ataD :# .tcudorP citsemoD etatS ssorG :PDSG .dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA fo tcepser ni 51-4102 rof GAC ,stnemnrevog etats eht fo stnemucod tegduB :ecruoSAppendices I to IVAppendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (` Million) ANDHRA PRADESH ARUNACHAL PRADESH Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 906,724.5 901,249.9 893,808.2 1,092,998.5 91,360.5 116,356.8 114,079.8 127,741.6 I. TAX REVENUE (A+B) 579,172.7 670,613.9 663,172.2 769,553.6 15,721.3 77,393.9 76,307.2 85,396.0 A. State's Own Tax Revenue (1 to 3) 426,180.3 444,234.2 444,234.2 523,180.0 4,621.6 5,076.5 5,551.4 6,706.4 1. Taxes on Income (i+ii) 2,935.4 3,021.4 3,021.4 3,444.2 0.1 – – – i) Agricultural Income Tax – – – – – – – – ii) Taxes on Professions,Trades, Callings and Employment 2,935.4 3,021.4 3,021.4 3,444.2 0.1 – – – 2. Taxes on Property and Capital Transactions (i to iii) 34,569.4 43,063.6 43,063.6 60,110.0 98.1 109.2 154.2 169.6 i) Land Revenue 617.0 6,315.6 6,315.6 6,310.0 59.9 56.4 81.1 89.2 ii) Stamps and Registration Fees 32,493.9 35,000.0 35,000.0 51,800.0 38.3 52.8 73.1 80.4 iii) Urban Immovable Property Tax 1,458.5 1,748.0 1,748.0 2,000.0 – – – – 3. Taxes on Commodities and Services (i to vii) 388,675.5 398,149.2 398,149.2 459,625.8 4,523.4 4,967.2 5,397.2 6,536.8 i) Sales Tax (a to e) 305,240.2 328,400.0 328,400.0 374,350.2 1,952.4 1,781.0 1,881.3 2,369.3 a) State Sales Tax/VAT 289,708.0 316,431.2 316,431.2 360,706.7 1,952.4 1,781.0 1,881.3 2,369.3 b) Central Sales Tax 14,882.2 11,416.4 11,416.4 13,013.8 – – – – c) Surcharge on Sales Tax – – – – – – – – d) Receipts of Turnover Tax 528.5 437.9 437.9 499.1 – – – – e) Other Receipts 121.6 114.5 114.5 130.5 – – – – ii) State Excise 43,524.9 46,800.0 46,800.0 57,560.0 598.7 667.0 914.7 1,306.2 iii) Taxes on Vehicles 36,874.2 19,768.3 19,768.3 24,120.0 177.8 181.4 207.5 228.3 iv) Taxes on Goods and Passengers 142.7 160.4 160.4 180.5 1,794.5 2,337.8 2,393.7 2,633.1 v) Taxes and Duties on Electricity 1,558.1 1,901.4 1,901.4 2,139.5 – – – – vi) Entertainment Tax 734.9 479.8 479.8 546.9 – – – – vii) Other Taxes and Duties 600.4 639.3 639.3 728.8 – – – – B. Share in Central Taxes (i to ix) 152,992.4 226,379.7 218,938.0 246,373.6 11,099.7 72,317.4 70,755.8 78,689.6 i) Corporation Tax 53,168.6 74,991.6 67,465.0 77,293.4 3,878.2 23,864.9 22,281.4 24,597.4 ii) Income Tax 37,958.3 55,365.5 50,461.4 59,900.2 2,769.3 17,619.2 16,058.6 19,062.3 iii) Estate Duty – – – – – -0.7 -0.7 -0.7 iv) Other Taxes on Income and Expenditure 1.2 – – – – – – – v) Taxes on Wealth 141.5 -2.2 -2.1 -2.4 10.4 – – – vi) Customs 24,621.4 34,808.0 35,088.2 38,512.9 1,796.1 11,077.1 11,166.3 12,256.2 vii) Union Excise Duties 14,103.6 22,637.8 28,043.9 30,770.9 1,014.2 7,204.2 8,924.5 9,792.4 viii) Service Tax 22,997.8 38,579.0 37,881.6 39,898.6 1,631.5 12,552.7 12,325.7 12,982.0 ix) Other Taxes and Duties on Commodities and Services – – – – – – – – II.NON-TAX REVENUE (C+D) 327,551.9 230,636.0 230,636.0 323,444.9 75,639.1 38,963.0 37,772.6 42,345.6 C. State's Own Non-Tax Revenue (1 to 6) 109,759.8 53,413.4 53,413.4 54,950.0 4,576.4 4,923.6 4,923.6 5,289.0 1. Interest Receipts 47,955.8 1,535.9 1,535.9 1,540.0 131.2 316.1 336.2 369.8 2. Dividends and Profits 80.8 342.2 342.2 80.0 – – – – 151State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) ANDHRA PRADESH ARUNACHAL PRADESH Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 3,982.8 4,231.0 4,231.0 4,457.6 304.6 377.0 649.9 714.9 of which: State Lotteries – – – – – – – – 4. Social Services ( i to ix) 18,142.4 12,563.8 12,563.8 11,681.7 280.7 278.5 315.9 347.5 i) Education, Sports, Art and Culture 14,292.9 11,359.1 11,359.1 10,312.3 -0.6 34.0 24.9 27.4 ii) Medical and Public Health 774.5 947.4 947.4 947.4 7.1 8.1 7.0 7.7 iii) Family Welfare 80.4 18.0 18.0 60.0 – – – – iv) Housing 16.3 7.7 7.7 10.0 0.2 1.5 0.3 0.3 v) Urban Development 14.4 0.3 0.3 10.0 35.4 41.0 42.6 46.9 vi) Labour and Employment 180.7 123.1 123.1 170.0 191.1 132.6 179.8 197.8 vii) Social Security and Welfare 2,262.7 9.5 9.5 50.0 0.9 1.2 2.8 3.1 viii) Water Supply and Sanitation 98.8 57.2 57.2 70.0 46.6 59.8 57.6 63.4 ix) Others 421.7 41.5 41.5 52.0 – 0.2 0.9 1.0 5. Fiscal Services – – – – – – – – 6. Economic Services ( i to xvii ) 39,598.1 34,740.5 34,740.5 37,190.7 3,859.8 3,952.1 3,621.6 3,856.8 i) Crop Husbandry 28.8 12.9 12.9 30.0 12.4 13.2 15.0 16.5 ii) Animal Husbandry 7.9 11.4 11.4 8.0 8.4 4.7 7.4 8.1 iii) Fisheries 3.9 24.8 24.8 20.0 1.4 1.6 1.5 1.7 iv) Forestry and Wildlife 4,633.9 10,718.1 10,718.1 9,220.0 92.8 82.9 99.7 109.7 v) Plantations – – – – – – – – vi) Co-operation 111.9 81.4 81.4 160.0 5.7 6.7 10.2 11.2 vii) Other Agricultural Programmes 0.1 0.4 0.4 0.1 1.8 2.4 5.2 5.7 viii) Major and Medium Irrigation Projects 2,020.8 1,276.8 1,276.8 1,540.0 – – – – ix) Minor Irrigation 141.1 15.1 15.1 9.0 0.3 0.4 0.3 0.3 x) Power 13,507.5 276.0 276.0 200.0 1,826.3 1,841.7 2,176.0 2,266.6 xi) Petroleum – – – – – – – – xii) Village and Small Industries 43.4 51.7 51.7 51.7 12.2 11.9 8.7 9.6 xiii) Industries@ 12,194.9 13,611.5 13,611.5 17,055.3 1,642.5 1,734.9 1,078.7 1,186.6 xiv) Ports and Light Houses 1,694.5 1,550.0 1,550.0 2,000.0 – – – – xv) Road Transport – – – – 167.7 146.3 136.6 150.3 xvi) Tourism 34.5 1.9 1.9 1.9 8.5 17.3 8.6 9.5 xvii) Others* 5,175.0 7,108.5 7,108.5 6,894.7 79.6 88.1 73.7 81.1 D. Grants from the Centre (1 to 5) 217,792.1 177,222.6 177,222.6 268,494.9 71,062.7 34,039.4 32,849.0 37,056.6 1. State Plan Schemes 165,325.5 85,000.0 85,000.0 155,488.1 57,357.3 – – – of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 558.0 – – – 376.0 – – – 3. Centrally Sponsored Schemes 5,147.1 – – – 3,150.3 32,450.0 30,000.0 34,700.0 4. NEC/ Special Plan Scheme – – – – – – – – 5. Non-Plan Grants (a to c) 46,761.5 92,222.6 92,222.6 113,006.8 10,179.2 1,589.4 2,849.0 2,356.6 a) Statutory Grants 28,076.6 78,922.6 78,922.6 100,191.8 7,859.6 – – – b) Grants for relief on account of Natural Calamities 2,415.4 3,300.0 3,300.0 3,465.0 402.0 470.0 470.0 490.0 c) Others 16,269.5 10,000.0 10,000.0 9,350.0 1,917.6 1,119.4 2,379.0 1,866.6 See 'Notes to Appendix I'. 152Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) ASSAM BIHAR Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 381,814.9 570,641.0 442,631.3 661,798.8 784,175.4 1,031,890.6 1,001,837.7 1,245,902.4 I. TAX REVENUE (A+B) 217,335.2 295,597.0 286,268.7 345,725.8 577,132.9 816,225.8 764,034.3 880,899.9 A. State's Own Tax Revenue (1 to 3) 94,498.1 128,923.9 118,419.9 156,343.1 207,502.2 308,750.0 256,558.5 297,302.7 1. Taxes on Income (i+ii) 2,423.5 3,882.4 3,051.2 3,839.1 549.5 550.0 640.3 880.3 i) Agricultural Income Tax 510.7 1,198.8 642.9 807.1 – – – – ii) Taxes on Professions,Trades, Callings and Employment 1,912.8 2,683.6 2,408.2 3,032.0 549.5 550.0 640.3 880.3 2. Taxes on Property and Capital Transactions (i to iii) 3,308.3 5,863.3 4,165.2 8,744.0 29,766.3 43,000.0 37,500.0 41,300.0 i) Land Revenue 1,423.2 2,241.4 1,791.9 3,955.9 2,771.3 3,000.0 3,000.0 3,300.0 ii) Stamps and Registration Fees 1,885.1 3,621.9 2,373.3 4,788.0 26,994.9 40,000.0 34,500.0 38,000.0 iii) Urban Immovable Property Tax – 0.1 – – – – – – 3. Taxes on Commodities and Services (i to vii) 88,766.3 119,178.2 111,203.5 143,760.0 177,186.4 265,200.0 218,418.2 255,122.4 i) Sales Tax (a to e) 73,512.5 98,105.5 91,998.9 115,826.7 86,071.6 160,251.8 101,973.3 140,213.3 a) State Sales Tax/VAT 68,114.7 89,917.6 85,203.1 107,270.7 86,760.5 159,314.3 101,156.4 139,090.1 b) Central Sales Tax 5,268.3 8,056.3 6,632.8 8,350.7 653.8 937.5 816.9 1,123.2 c) Surcharge on Sales Tax – – – – – – – – d) Receipts of Turnover Tax – – – – – – – – e) Other Receipts 129.5 131.6 163.0 205.2 -1,342.8 – – – ii) State Excise 6,649.9 8,787.7 8,372.2 12,995.5 32,165.8 40,000.0 37,500.0 21,000.0 iii) Taxes on Vehicles 3,645.3 5,055.9 4,589.5 5,778.1 9,635.6 12,000.0 13,500.0 15,000.0 iv) Taxes on Goods and Passengers 3,969.4 5,960.0 4,997.4 7,291.8 44,512.5 51,468.8 60,509.0 72,119.6 v) Taxes and Duties on Electricity 440.0 583.8 554.0 797.5 3,747.6 1,025.0 4,291.2 5,900.4 vi) Entertainment Tax 25.4 37.8 32.0 140.3 956.8 333.1 523.9 720.3 vii) Other Taxes and Duties 523.8 647.4 659.4 930.2 96.5 121.3 120.8 168.8 B. Share in Central Taxes (i to ix) 122,837.1 166,673.1 167,848.8 189,382.7 369,630.7 507,475.8 507,475.8 583,597.2 i) Corporation Tax 42,895.6 56,054.6 52,734.4 59,446.8 129,077.2 168,361.0 168,361.0 193,615.2 ii) Income Tax 30,631.6 36,910.2 36,530.8 46,069.6 92,173.5 124,299.0 124,299.0 142,943.9 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure 1.0 – 1.2 – 3.1 – – – v) Taxes on Wealth 115.9 153.8 14.2 -1.8 348.4 -4.9 -4.9 -5.6 vi) Customs 19,866.4 27,194.7 26,893.2 29,620.5 59,779.9 78,146.2 78,146.2 89,868.1 vii) Union Excise Duties 11,218.0 19,206.9 22,502.6 23,666.0 33,755.8 50,823.5 50,823.5 58,447.0 viii) Service Tax 18,108.6 27,152.8 29,037.1 30,581.7 54,492.9 85,851.1 85,851.1 98,728.8 ix) Other Taxes and Duties on Commodities and Services – 0.1 135.3 -0.1 -0.1 -0.1 -0.1 -0.1 II.NON-TAX REVENUE (C+D) 164,479.7 275,044.0 156,362.6 316,073.0 207,042.4 215,664.8 237,803.4 365,002.5 C. State's Own Non-Tax Revenue (1 to 6) 24,128.9 43,258.7 27,965.1 58,465.2 15,579.8 33,958.6 19,958.1 23,581.1 1. Interest Receipts 3,139.9 5,157.6 3,639.2 4,249.3 3,447.7 3,121.3 3,121.3 3,657.8 2. Dividends and Profits 162.3 148.4 188.1 218.0 25.8 27.9 27.9 27.5 153State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) ASSAM BIHAR Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 3,878.7 2,354.2 4,495.4 5,210.1 885.8 17,192.3 3,196.0 6,039.2 of which: State Lotteries – – – – 0.1 – – – 4. Social Services ( i to ix) 287.0 366.3 332.7 385.6 565.3 621.2 691.6 634.7 i) Education, Sports, Art and Culture 70.1 75.6 81.2 94.1 107.6 153.3 153.3 114.2 ii) Medical and Public Health 113.8 139.1 131.9 152.9 302.2 317.5 317.5 320.6 iii) Family Welfare 0.1 0.6 0.1 0.1 – – – – iv) Housing 48.8 58.2 56.6 65.6 21.0 25.7 25.7 25.7 v) Urban Development 4.0 25.7 4.6 5.4 – – – – vi) Labour and Employment 38.8 54.0 45.0 52.2 86.5 51.5 122.0 97.1 vii) Social Security and Welfare 4.2 0.7 4.8 5.6 0.2 10.4 10.4 0.2 viii) Water Supply and Sanitation 6.6 12.3 7.7 8.9 43.6 52.4 52.4 72.7 ix) Others 0.6 0.2 0.7 0.8 4.1 10.4 10.4 4.2 5. Fiscal Services – – – – – – – – 6. Economic Services ( i to xvii ) 16,660.9 35,232.1 19,309.7 48,402.1 10,655.2 12,995.9 12,921.3 13,222.0 i) Crop Husbandry 3.8 97.6 4.4 5.1 188.3 70.7 70.7 202.3 ii) Animal Husbandry 4.8 7.4 5.5 6.4 5.5 9.0 9.0 12.5 iii) Fisheries 31.5 42.5 36.5 42.3 107.1 135.4 135.4 122.0 iv) Forestry and Wildlife 1,159.9 1,243.4 1,344.1 9,957.4 252.4 215.9 131.4 141.5 v) Plantations – – – – – – – – vi) Co-operation 4.7 7.8 5.5 6.4 73.0 951.6 951.6 151.4 vii) Other Agricultural Programmes 4.5 5.8 5.2 6.0 – – – – viii) Major and Medium Irrigation Projects 6.2 5.3 7.2 8.3 181.7 340.0 340.0 340.0 ix) Minor Irrigation 3.7 4.4 4.3 5.0 31.7 42.3 42.3 32.7 x) Power – – – – – – – – xi) Petroleum 14,211.5 32,000.6 16,471.1 35,836.3 – – – – xii) Village and Small Industries 33.2 77.3 38.5 44.6 0.5 1.1 1.0 1.1 xiii) Industries@ 10.0 8.9 11.6 26.2 8,799.7 10,038.8 10,038.8 11,001.2 xiv) Ports and Light Houses – – – – – – – – xv) Road Transport – – – – 1.0 0.8 0.8 1.1 xvi) Tourism 20.1 4.6 23.2 26.9 13.4 24.5 24.5 16.0 xvii) Others* 1,167.1 1,726.3 1,352.6 2,431.2 1,001.0 1,165.7 1,175.7 1,200.2 D. Grants from the Centre (1 to 5) 140,350.8 231,785.3 128,397.6 257,607.8 191,462.6 181,706.3 217,845.3 341,421.4 1. State Plan Schemes 125,220.5 198,433.6 87,069.1 198,387.0 149,356.8 150,861.4 185,215.5 287,778.2 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 195.3 404.6 5,991.4 10,000.6 1,174.9 1,364.8 3,149.7 8,481.0 3. Centrally Sponsored Schemes 167.5 – 129.5 9,869.1 8,218.8 – – – 4. NEC/ Special Plan Scheme 1,322.8 3,986.3 1,309.7 4,077.7 – – – – 5. Non-Plan Grants (a to c) 13,444.8 28,960.8 33,897.8 35,273.5 32,712.2 29,480.1 29,480.1 45,162.2 a) Statutory Grants 5,579.4 10,000.0 25,299.7 26,095.1 30,390.7 25,260.1 25,260.1 41,472.2 b) Grants for relief on account of Natural Calamities 4,259.7 – 4,140.0 4,347.0 1,524.7 4,220.0 4,220.0 3,690.0 c) Others 3,605.7 18,960.8 4,458.1 4,831.4 796.8 – – – See 'Notes to Appendix I'. 154Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) CHHATTISGARH GOA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 379,328.0 579,564.5 588,137.2 614,266.7 76,886.8 99,371.8 89,534.0 106,419.6 I. TAX REVENUE (A+B) 240,702.9 362,992.0 377,719.3 406,142.6 47,965.0 62,679.1 59,800.1 70,731.3 A. State's Own Tax Revenue (1 to 3) 157,072.6 200,858.4 215,585.7 219,641.0 38,959.2 42,864.7 40,337.4 49,163.6 1. Taxes on Income (i+ii) 71.6 72.5 76.6 78.6 – – – – i) Agricultural Income Tax – – – – – – – – ii) Taxes on Professions,Trades, Callings and Employment 71.6 72.5 76.6 78.6 – – – – 2. Taxes on Property and Capital Transactions (i to iii) 13,548.9 18,468.0 20,004.7 20,350.0 6,852.2 7,627.1 7,399.9 8,345.0 i) Land Revenue 3,315.6 4,968.0 5,500.0 5,500.0 253.8 2,133.7 1,555.3 1,560.1 ii) Stamps and Registration Fees 10,233.4 13,500.0 14,504.7 14,850.0 6,598.4 5,493.5 5,844.6 6,784.9 iii) Urban Immovable Property Tax – – – – – – – – 3. Taxes on Commodities and Services (i to vii) 143,452.1 182,317.9 195,504.3 199,212.3 32,107.0 35,237.5 32,937.5 40,818.6 i) Sales Tax (a to e) 84,286.1 109,980.0 116,247.2 119,283.7 18,598.6 23,700.0 20,673.4 26,243.5 a) State Sales Tax/VAT 73,914.5 92,594.5 97,871.0 100,427.5 17,607.5 22,218.0 19,343.8 24,178.5 b) Central Sales Tax 9,323.6 17,383.0 18,373.6 18,853.5 949.1 1,427.0 1,288.6 2,000.0 c) Surcharge on Sales Tax – – – – 0.1 – – – d) Receipts of Turnover Tax – – – – – – – – e) Other Receipts 1,048.1 2.5 2.6 2.7 42.0 55.0 41.0 65.0 ii) State Excise 28,924.5 35,280.0 38,725.0 38,700.0 2,680.0 3,000.0 3,000.0 3,578.6 iii) Taxes on Vehicles 7,034.8 8,640.0 9,500.0 9,541.1 1,808.8 1,705.2 1,705.2 2,274.5 iv) Taxes on Goods and Passengers 9,818.8 14,418.0 15,239.6 15,637.7 4,041.9 3,132.3 4,341.6 5,002.0 v) Taxes and Duties on Electricity 13,129.2 14,000.0 15,517.7 15,750.0 – – – – vi) Entertainment Tax 257.8 -0.1 274.9 299.9 1,320.9 1,500.0 1,464.0 1,622.5 vii) Other Taxes and Duties 0.8 – – – 3,656.7 2,200.0 1,753.3 2,097.5 B. Share in Central Taxes (i to ix) 83,630.3 162,133.6 162,133.6 186,501.7 9,005.8 19,814.4 19,462.7 21,567.7 i) Corporation Tax 29,204.1 53,652.6 53,652.6 61,700.5 3,144.6 6,584.6 6,224.3 6,786.7 ii) Income Tax 20,854.5 39,611.1 39,611.1 45,552.8 2,246.1 4,861.4 4,430.8 5,259.5 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure 0.7 – – – – – – – v) Taxes on Wealth 78.8 -1.6 -1.6 -1.6 9.0 -0.2 -0.2 -0.2 vi) Customs 13,525.4 24,903.3 24,903.3 28,650.0 1,456.9 3,056.3 3,080.9 3,381.6 vii) Union Excise Duties 7,637.3 16,196.2 16,196.2 18,650.0 822.3 1,987.7 2,462.4 2,701.8 viii) Service Tax 12,329.5 27,772.0 27,772.0 31,950.0 1,326.9 3,324.6 3,264.5 3,438.3 ix) Other Taxes and Duties on Commodities and Services – – – – – – – – II.NON-TAX REVENUE (C+D) 138,625.2 216,572.5 210,417.9 208,124.1 28,921.8 36,692.8 29,733.9 35,688.3 C. State's Own Non-Tax Revenue (1 to 6) 48,747.1 86,629.9 86,253.1 74,201.5 23,256.2 29,300.2 23,291.1 28,114.9 1. Interest Receipts 1,167.1 2,606.7 2,616.7 2,493.8 171.8 275.3 275.3 234.8 2. Dividends and Profits 8.6 30.0 32.8 33.1 18.2 33.4 33.4 12.0 155State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) CHHATTISGARH GOA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 1,117.8 1,128.5 1,215.5 1,155.8 1,751.9 2,275.4 1,963.9 2,451.1 of which: State Lotteries – – – – 365.6 457.5 457.5 494.0 4. Social Services ( i to ix) 1,257.2 503.1 456.8 467.0 1,834.9 2,815.2 2,624.8 2,860.4 i) Education, Sports, Art and Culture 307.8 56.5 55.8 76.0 171.7 184.0 195.0 194.3 ii) Medical and Public Health 201.3 162.2 156.7 159.3 118.2 248.7 271.1 269.8 iii) Family Welfare 0.2 1.5 1.5 2.0 – – – – iv) Housing 33.8 48.0 2.6 2.7 7.1 7.0 7.0 7.8 v) Urban Development 44.7 45.0 45.0 45.0 446.7 765.0 535.0 566.5 vi) Labour and Employment 176.1 74.4 74.4 85.5 64.4 70.6 75.6 72.4 vii) Social Security and Welfare 40.2 0.8 – – 1.4 82.0 83.2 123.0 viii) Water Supply and Sanitation 35.3 47.0 51.7 53.0 1,018.9 1,457.5 1,457.5 1,626.2 ix) Others 417.8 67.6 69.1 43.5 6.4 0.4 0.4 0.4 5. Fiscal Services 0.1 – – – – – – – 6. Economic Services ( i to xvii ) 45,196.5 82,361.6 81,931.1 70,051.7 19,479.3 23,900.9 18,393.7 22,556.7 i) Crop Husbandry 87.0 128.5 133.4 188.0 15.8 18.0 15.1 16.3 ii) Animal Husbandry 53.6 58.1 55.8 69.1 18.1 26.4 26.4 26.7 iii) Fisheries 37.0 28.2 28.3 24.8 26.7 28.5 30.3 25.5 iv) Forestry and Wildlife 3,487.2 5,000.0 5,507.4 5,500.0 43.0 38.3 41.5 38.9 v) Plantations – – – – – – – – vi) Co-operation 124.7 21.0 50.0 51.0 9.4 6.4 6.4 8.7 vii) Other Agricultural Programmes 19.7 5.0 5.8 6.3 0.3 0.7 0.6 0.5 viii) Major and Medium Irrigation Projects 4,176.3 3,925.3 5,425.9 5,943.3 158.1 381.6 393.0 118.1 ix) Minor Irrigation 1,272.3 2,774.7 3,392.8 2,883.4 105.2 123.8 123.8 105.8 x) Power – – – – 13,216.6 14,971.7 14,971.7 16,877.5 xi) Petroleum 0.4 – – – – – – – xii) Village and Small Industries 12.7 22.0 21.0 30.0 34.6 82.4 47.4 63.3 xiii) Industries@ 35,771.2 70,100.0 67,100.0 55,100.0 5,306.5 7,427.2 2,052.6 4,394.2 xiv) Ports and Light Houses – – – – 78.7 194.2 107.2 194.8 xv) Road Transport – – – – – – – – xvi) Tourism – – – – 84.7 69.0 69.0 69.0 xvii) Others* 154.4 298.7 210.8 255.7 381.8 532.7 508.7 617.3 D. Grants from the Centre (1 to 5) 89,878.1 129,942.6 124,164.8 133,922.6 5,665.6 7,392.5 6,442.8 7,573.4 1. State Plan Schemes 79,777.2 14,999.1 18,457.1 14,971.6 1,184.0 2,367.7 2,367.7 1,364.2 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 1,317.3 12,487.3 4,018.4 3,874.9 403.0 577.5 508.1 753.7 3. Centrally Sponsored Schemes 8,523.5 84,970.9 85,063.9 95,637.0 1,524.8 2,088.0 2,175.4 3,990.4 4. NEC/ Special Plan Scheme – – – – – – – – 5. Non-Plan Grants (a to c) 260.1 17,485.2 16,625.4 19,439.2 2,553.8 2,359.3 1,391.6 1,465.1 a) Statutory Grants – – – – – – – – b) Grants for relief on account of Natural Calamities – – – – 49.9 38.5 38.5 38.5 c) Others 260.1 17,485.2 16,625.4 19,439.2 2,504.0 2,320.8 1,353.1 1,426.6 See 'Notes to Appendix I'. 156Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) GUJARAT HARYANA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 919,778.0 1,092,951.5 1,043,844.4 1,163,659.8 407,986.6 523,121.0 541,673.5 629,555.3 I. TAX REVENUE (A+B) 716,361.6 814,164.6 795,325.9 898,898.8 311,826.6 389,294.0 404,361.0 463,883.1 A. State's Own Tax Revenue (1 to 3) 613,398.1 684,164.6 633,070.1 713,698.8 276,345.7 332,494.0 349,398.8 401,995.1 1. Taxes on Income (i+ii) 2,307.8 3,000.0 2,579.1 2,837.0 – – – – i) Agricultural Income Tax – – – – – – – – ii) Taxes on Professions,Trades, Callings and Employment 2,307.8 3,000.0 2,579.1 2,837.0 – – – – 2. Taxes on Property and Capital Transactions (i to iii) 75,561.7 90,064.6 88,540.6 97,332.8 31,239.8 36,165.0 31,134.0 37,181.5 i) Land Revenue 18,926.5 25,000.0 24,228.9 26,651.8 152.8 165.0 165.0 181.5 ii) Stamps and Registration Fees 55,033.4 59,000.0 59,597.4 65,500.0 31,087.0 36,000.0 30,969.0 37,000.0 iii) Urban Immovable Property Tax 1,601.8 6,064.6 4,714.3 5,181.0 – – – – 3. Taxes on Commodities and Services (i to vii) 535,528.6 591,100.0 541,950.4 613,529.0 245,106.0 296,329.0 318,264.8 364,813.6 i) Sales Tax (a to e) 441,452.6 498,000.0 445,000.0 505,000.0 189,932.5 228,214.0 250,000.0 287,500.0 a) State Sales Tax/VAT 384,139.1 437,517.7 397,310.9 443,518.0 169,950.5 206,618.6 218,576.6 257,745.1 b) Central Sales Tax 57,265.3 60,344.8 47,564.1 61,344.5 16,309.6 21,595.4 31,423.4 29,754.9 c) Surcharge on Sales Tax 17.3 – – – 3,456.9 – – – d) Receipts of Turnover Tax 2.9 – – – – – – – e) Other Receipts 28.1 137.5 125.0 137.5 215.6 – – – ii) State Excise 1,402.7 1,250.0 1,400.9 1,541.0 34,704.5 45,675.0 45,675.9 52,515.8 iii) Taxes on Vehicles 26,950.9 30,000.0 31,097.0 35,020.0 11,915.0 13,160.0 13,160.0 14,476.0 iv) Taxes on Goods and Passengers 2,103.5 1,350.0 2,282.5 2,510.7 5,270.7 6,000.0 6,000.0 6,600.0 v) Taxes and Duties on Electricity 58,776.5 58,000.0 59,156.0 65,060.0 2,397.4 2,400.0 2,498.9 2,698.8 vi) Entertainment Tax 1,092.3 948.5 1,152.8 1,250.0 314.1 790.0 840.0 938.0 vii) Other Taxes and Duties 3,750.1 1,551.5 1,861.2 3,147.3 571.7 90.0 90.0 85.0 B. Share in Central Taxes (i to ix) 102,963.5 130,000.0 162,255.8 185,200.0 35,480.9 56,800.0 54,962.2 61,888.0 i) Corporation Tax 35,955.3 40,484.4 47,050.0 58,518.5 12,391.1 19,251.8 17,405.8 19,462.5 ii) Income Tax 25,675.4 28,500.0 32,756.4 41,250.0 8,848.3 11,957.7 12,262.5 15,082.3 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure 0.9 – – – 0.3 – – – v) Taxes on Wealth 97.0 965.5 1,908.5 1,985.5 33.5 45.9 – – vi) Customs 16,652.1 28,400.0 34,500.0 40,750.0 5,738.7 9,386.8 8,835.2 9,697.6 vii) Union Excise Duties 9,402.9 15,950.3 23,350.0 23,000.2 3,240.4 6,516.9 7,061.5 7,748.1 viii) Service Tax 15,179.9 15,699.8 22,690.9 19,695.8 5,228.6 9,640.9 9,397.2 9,897.5 ix) Other Taxes and Duties on Commodities and Services – – – – – – – – II.NON-TAX REVENUE (C+D) 203,416.3 278,786.9 248,518.5 264,761.0 96,159.9 133,827.0 137,312.5 165,672.2 C. State's Own Non-Tax Revenue (1 to 6) 95,426.1 110,375.3 119,167.6 124,280.4 46,131.1 68,853.9 53,445.4 83,084.5 1. Interest Receipts 10,114.7 16,000.0 12,493.3 15,492.8 9,335.9 12,814.1 10,520.2 23,755.0 2. Dividends and Profits 895.4 2,300.0 1,225.6 1,423.7 58.0 74.0 74.0 67.5 157State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) GUJARAT HARYANA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 5,609.7 5,819.1 24,281.6 17,886.1 2,573.5 4,344.8 4,137.3 3,963.1 of which: State Lotteries – – – – – 0.3 0.3 0.3 4. Social Services ( i to ix) 13,302.7 15,954.9 15,625.3 17,855.4 17,301.8 22,420.0 17,627.9 22,203.1 i) Education, Sports, Art and Culture 5,075.7 6,250.0 4,792.1 6,155.5 5,644.8 5,967.7 8,649.5 11,097.3 ii) Medical and Public Health 2,435.7 2,170.0 2,550.4 2,754.4 1,455.0 2,234.3 1,441.0 1,958.1 iii) Family Welfare 135.5 80.0 287.7 310.7 0.9 1.3 1.3 1.3 iv) Housing 636.6 1,300.0 581.7 628.2 28.2 34.0 30.9 33.1 v) Urban Development 295.6 835.3 1,754.9 1,895.3 8,611.1 13,000.0 6,000.0 7,500.0 vi) Labour and Employment 4,069.1 4,528.8 4,714.4 5,091.6 182.7 241.2 235.7 248.3 vii) Social Security and Welfare 91.3 125.0 94.7 102.3 536.1 400.0 650.0 723.3 viii) Water Supply and Sanitation 23.8 18.9 32.6 35.2 831.0 514.0 607.0 628.5 ix) Others 539.4 646.9 816.8 882.2 11.7 27.5 12.5 13.2 5. Fiscal Services 0.9 1.5 0.8 0.9 – – – – 6. Economic Services ( i to xvii ) 65,502.7 70,299.8 65,541.0 71,621.5 16,861.9 29,201.0 21,085.9 33,095.9 i) Crop Husbandry 433.5 850.0 580.5 626.9 120.1 157.5 100.0 100.0 ii) Animal Husbandry 297.3 1,500.0 591.1 638.4 17.1 16.3 14.1 15.9 iii) Fisheries 544.3 700.0 1,371.2 1,495.6 30.5 32.5 32.5 33.2 iv) Forestry and Wildlife 481.5 650.0 587.6 634.6 442.9 400.0 400.0 410.0 v) Plantations – – – – – – – – vi) Co-operation 227.9 300.0 227.4 245.6 87.1 51.0 69.5 72.1 vii) Other Agricultural Programmes 66.0 1,000.0 894.2 965.8 6.8 14.6 14.3 14.8 viii) Major and Medium Irrigation Projects 10,349.1 12,000.0 11,962.9 12,920.0 1,292.7 1,567.5 1,636.5 1,641.2 ix) Minor Irrigation 68.5 300.0 274.4 296.3 1.1 1.6 1.0 0.8 x) Power 0.3 11.0 33.9 36.6 0.1 – – – xi) Petroleum 0.1 0.1 – – – – – – xii) Village and Small Industries 445.5 493.5 246.1 265.8 17.0 20.0 20.0 20.5 xiii) Industries@ 43,085.1 41,790.0 38,420.2 41,330.6 435.1 10,001.0 4,002.0 10,400.6 xiv) Ports and Light Houses 7,420.8 8,000.0 8,000.0 9,651.7 – – – – xv) Road Transport 0.1 – – – 12,353.1 14,500.0 13,250.0 18,650.0 xvi) Tourism 0.4 0.5 0.4 0.4 36.1 20.0 15.0 15.0 xvii) Others* 2,082.3 2,704.7 2,351.1 2,513.2 2,022.3 2,419.0 1,531.0 1,721.8 D. Grants from the Centre (1 to 5) 107,990.2 168,411.6 129,350.9 140,480.6 50,028.8 64,973.2 83,867.1 82,587.7 1. State Plan Schemes 73,411.2 112,686.8 85,015.3 87,723.0 28,153.6 3,354.0 9,846.3 14,564.4 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 1,047.8 1,000.0 2,151.3 2,216.6 245.7 32,526.4 22,758.1 26,071.4 3. Centrally Sponsored Schemes 6,841.8 19,282.4 10,358.1 13,989.0 4,397.5 14,818.3 11,754.8 12,117.8 4. NEC/ Special Plan Scheme – – – – – – – – 5. Non-Plan Grants (a to c) 26,689.4 35,442.5 31,826.3 36,552.0 17,232.0 14,274.5 39,507.9 29,834.1 a) Statutory Grants 12,678.0 15,805.0 21,979.3 16,579.4 10,980.8 – 9,378.2 12,569.3 b) Grants for relief on account of Natural Calamities 4,577.5 4,637.5 – – – 2,770.0 – – c) Others 9,433.9 15,000.0 9,847.0 19,972.6 6,251.2 11,504.5 30,129.7 17,264.8 See 'Notes to Appendix I'. 158Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) HIMACHAL PRADESH JAMMU AND KASHMIR Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 178,434.5 235,345.3 245,142.0 262,703.7 289,385.9 378,149.2 409,042.9 504,603.4 I. TAX REVENUE (A+B) 85,843.3 101,845.1 102,392.6 118,030.0 108,111.8 160,938.2 160,759.2 187,198.9 A. State's Own Tax Revenue (1 to 3) 59,401.6 63,408.0 63,955.5 74,693.7 63,339.5 80,059.4 79,880.4 92,198.9 1. Taxes on Income (i+ii) – – – – – – – – i) Agricultural Income Tax – – – – – – – – ii) Taxes on Professions,Trades, Callings and Employment – – – – – – – – 2. Taxes on Property and Capital Transactions (i to iii) 2,074.5 2,310.6 2,310.6 2,657.8 2,625.5 3,663.2 2,686.3 3,341.9 i) Land Revenue 168.8 156.6 156.6 180.1 145.8 423.2 86.8 91.9 ii) Stamps and Registration Fees 1,905.8 2,154.0 2,154.0 2,477.7 2,479.8 3,240.0 2,599.5 3,250.0 iii) Urban Immovable Property Tax – – – – – – – – 3. Taxes on Commodities and Services (i to vii) 57,327.1 61,097.5 61,645.0 72,036.0 60,713.9 76,396.2 77,194.1 88,857.0 i) Sales Tax (a to e) 36,605.7 39,370.1 39,370.1 47,156.7 46,015.1 57,440.0 59,850.0 69,850.0 a) State Sales Tax/VAT 23,292.6 – – – 21,046.6 57,440.0 59,850.0 69,850.0 b) Central Sales Tax 4,221.4 3,212.0 3,212.0 5,284.1 – – – – c) Surcharge on Sales Tax – – – – 646.4 – – – d) Receipts of Turnover Tax – – – – – – – – e) Other Receipts 9,091.8 36,158.1 36,158.1 41,872.6 24,322.1 – – – ii) State Excise 10,441.4 11,377.3 11,377.3 12,742.6 4,660.8 4,850.0 4,850.0 5,360.0 iii) Taxes on Vehicles 2,201.0 2,271.5 2,819.0 3,057.3 1,323.4 1,830.0 1,836.0 1,995.0 iv) Taxes on Goods and Passengers 1,100.5 1,272.7 1,272.7 1,508.6 5,578.1 6,980.0 7,150.0 8,150.0 v) Taxes and Duties on Electricity 3,328.2 3,084.5 3,084.5 3,393.0 3,134.0 5,290.2 3,507.1 3,500.0 vi) Entertainment Tax 4.9 11.9 11.9 13.1 2.4 6.0 1.0 2.0 vii) Other Taxes and Duties 3,645.3 3,709.4 3,709.4 4,164.7 – – – – B. Share in Central Taxes (i to ix) 26,441.7 38,437.1 38,437.1 43,336.3 44,772.3 80,878.8 80,878.8 95,000.0 i) Corporation Tax 9,234.1 12,820.2 12,820.2 13,758.7 18,338.3 36,066.0 36,066.0 44,267.1 ii) Income Tax 6,594.1 9,169.7 9,169.7 9,698.0 13,095.3 18,033.0 18,033.0 20,412.3 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure 0.2 – – – 0.4 – – – v) Taxes on Wealth 25.0 -0.4 -0.4 -0.3 49.5 145.0 145.0 170.4 vi) Customs 4,276.6 6,265.0 6,265.0 6,973.7 8,493.0 16,229.8 16,229.8 18,374.2 vii) Union Excise Duties 2,414.8 3,849.3 3,849.3 5,443.6 4,795.8 10,405.0 10,405.0 11,776.0 viii) Service Tax 3,896.9 6,333.3 6,333.3 7,462.6 – – – – ix) Other Taxes and Duties on Commodities and Services – – – – – – – – II.NON-TAX REVENUE (C+D) 92,591.2 133,500.2 142,749.4 144,673.7 181,274.1 217,211.0 248,283.8 317,404.5 C. State's Own Non-Tax Revenue (1 to 6) 20,814.5 15,072.0 22,398.5 16,685.0 19,780.5 35,091.8 34,549.6 40,185.1 1. Interest Receipts 1,009.3 709.3 735.1 782.5 135.8 228.1 227.7 209.4 2. Dividends and Profits 1,710.0 1,010.6 1,010.6 1,111.7 1,288.8 550.0 541.3 600.0 159State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) HIMACHAL PRADESH JAMMU AND KASHMIR Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 1,312.4 1,579.0 1,500.8 1,692.5 649.7 1,194.0 1,162.7 958.1 of which: State Lotteries – – – – – – – – 4. Social Services ( i to ix) 2,316.0 2,666.3 2,666.3 3,004.1 765.6 874.4 909.9 963.9 i) Education, Sports, Art and Culture 1,611.9 1,870.5 1,870.5 2,117.1 42.8 25.8 25.8 25.9 ii) Medical and Public Health 33.5 86.7 86.7 95.4 226.9 242.1 249.9 269.8 iii) Family Welfare 0.7 0.4 0.4 0.5 – – – – iv) Housing 37.9 39.4 39.4 43.4 26.2 28.6 28.6 28.8 v) Urban Development 90.5 65.1 65.1 71.6 5.2 2.9 2.9 3.0 vi) Labour and Employment 78.2 74.1 74.1 81.4 66.7 27.5 30.2 30.3 vii) Social Security and Welfare 57.8 55.9 55.9 71.5 28.5 0.5 0.5 0.5 viii) Water Supply and Sanitation 386.9 457.7 457.7 503.5 369.0 547.0 572.0 605.7 ix) Others 18.6 16.4 16.4 19.7 0.3 0.1 – – 5. Fiscal Services – – – – – – – – 6. Economic Services ( i to xvii ) 14,466.9 9,106.8 16,485.8 10,094.2 16,940.6 32,245.3 31,708.0 37,453.6 i) Crop Husbandry 83.0 87.3 87.3 96.1 81.0 93.5 94.5 95.0 ii) Animal Husbandry 7.8 8.8 8.8 9.7 66.5 76.5 75.2 78.6 iii) Fisheries 29.7 21.1 21.1 23.2 46.7 53.2 52.5 58.7 iv) Forestry and Wildlife 1,157.8 731.6 731.6 877.9 708.5 773.4 760.9 857.6 v) Plantations 0.1 0.1 0.1 0.1 – – – – vi) Co-operation 86.7 29.0 47.6 29.0 1.5 2.0 2.0 2.0 vii) Other Agricultural Programmes 6.0 5.0 5.0 5.5 4.8 6.0 6.0 6.0 viii) Major and Medium Irrigation Projects 1.7 8.9 8.9 9.8 1,087.4 462.5 8.0 8.0 ix) Minor Irrigation 13.7 14.6 14.6 16.0 58.6 167.3 99.2 119.2 x) Power 11,215.1 6,500.0 13,845.0 7,000.0 14,277.3 29,796.0 29,796.0 35,409.6 xi) Petroleum – – – – – – – – xii) Village and Small Industries 6.7 4.8 4.8 5.3 32.2 36.6 31.6 29.3 xiii) Industries@ 1,656.0 1,467.5 1,468.0 1,754.2 485.0 651.0 651.0 651.0 xiv) Ports and Light Houses – – – – – – – – xv) Road Transport 13.2 8.1 8.1 8.9 – – – – xvi) Tourism 6.0 14.6 14.6 16.7 13.7 37.7 43.5 48.0 xvii) Others* 183.4 205.3 220.2 241.7 77.4 89.8 87.8 90.7 D. Grants from the Centre (1 to 5) 71,776.7 118,428.2 120,350.9 127,988.8 161,493.6 182,119.1 213,734.1 277,219.5 1. State Plan Schemes 43,326.0 10,443.9 10,298.6 9,864.5 127,202.7 6,010.0 31,680.0 60,000.0 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 313.0 280.0 280.0 280.0 845.1 – – – 3. Centrally Sponsored Schemes 16,147.4 23,260.8 23,867.8 29,491.8 22.6 60,068.0 63,352.0 88,841.7 4. NEC/ Special Plan Scheme – – – – – – – – 5. Non-Plan Grants (a to c) 11,990.3 84,443.5 85,904.4 88,352.5 33,423.2 116,041.1 118,702.1 128,377.8 a) Statutory Grants 9,618.2 82,237.5 82,237.5 85,727.7 24,647.5 4,992.6 4,992.6 8,104.4 b) Grants for relief on account of Natural Calamities 1,470.6 2,120.0 2,120.0 2,230.0 2,865.0 2,290.0 2,290.0 2,410.0 c) Others 901.5 86.0 1,546.9 394.8 5,910.7 108,758.5 111,419.5 117,863.4 See 'Notes to Appendix I'. 160Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) JHARKHAND KARNATAKA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 315,645.6 480,273.0 486,502.9 557,564.2 1,041,421.5 1,163,603.2 1,177,308.6 1,307,580.8 I. TAX REVENUE (A+B) 198,368.2 267,010.6 307,448.0 355,286.6 848,344.6 1,012,351.8 995,516.1 1,108,432.9 A. State's Own Tax Revenue (1 to 3) 103,498.1 147,007.8 142,458.5 170,497.9 701,802.1 764,454.0 755,682.7 838,644.5 1. Taxes on Income (i+ii) 571.1 800.0 1,098.5 1,497.9 8,882.3 10,090.0 9,915.4 9,430.0 i) Agricultural Income Tax – – – – 197.2 230.0 226.0 123.0 ii) Taxes on Professions,Trades, Callings and Employment 571.1 800.0 1,098.5 1,497.9 8,685.1 9,860.0 9,689.4 9,307.0 2. Taxes on Property and Capital Transactions (i to iii) 6,142.1 11,000.0 10,000.0 13,000.0 72,115.2 84,206.6 83,206.6 93,362.1 i) Land Revenue 835.4 3,000.0 2,000.0 4,000.0 1,856.7 2,206.6 2,206.6 2,362.1 ii) Stamps and Registration Fees 5,306.7 8,000.0 8,000.0 9,000.0 70,258.5 82,000.0 81,000.0 91,000.0 iii) Urban Immovable Property Tax – – – – – – – – 3. Taxes on Commodities and Services (i to vii) 96,784.9 135,207.8 131,360.0 156,000.0 620,804.6 670,157.4 662,560.7 735,852.4 i) Sales Tax (a to e) 80,697.2 111,800.2 107,750.0 127,030.0 382,860.3 413,290.0 406,141.5 465,041.0 a) State Sales Tax/VAT 70,467.3 94,440.0 94,090.6 109,616.7 350,341.4 394,320.0 387,499.7 441,343.0 b) Central Sales Tax 10,273.2 17,372.7 13,717.2 17,480.7 32,518.9 18,970.0 18,641.8 23,698.0 c) Surcharge on Sales Tax – 0.1 – – – – – – d) Receipts of Turnover Tax – 0.5 – – – – – – e) Other Receipts -43.4 -13.2 -57.9 -67.4 – – – – ii) State Excise 7,401.6 12,000.0 12,000.0 15,000.0 138,010.8 152,000.0 152,000.0 165,100.0 iii) Taxes on Vehicles 6,603.7 9,007.6 9,000.0 11,000.0 45,415.7 48,000.0 48,000.0 51,600.0 iv) Taxes on Goods and Passengers 2.8 50.0 50.0 70.0 30,379.8 31,010.0 30,473.5 29,645.0 v) Taxes and Duties on Electricity 1,754.0 2,000.0 2,200.0 2,500.0 10,409.6 11,507.4 11,736.1 11,962.4 vi) Entertainment Tax 129.5 348.9 143.1 159.0 1,976.1 2,200.0 2,161.9 2,804.0 vii) Other Taxes and Duties 196.2 1.1 216.9 241.0 11,752.4 12,150.0 12,047.7 9,700.0 B. Share in Central Taxes (i to ix) 94,870.1 120,002.7 164,989.5 184,788.7 146,542.5 247,897.8 239,833.4 269,788.4 i) Corporation Tax 33,129.4 46,314.1 57,616.1 64,530.0 51,172.1 82,098.9 76,438.8 84,618.8 ii) Income Tax 23,657.6 22,778.7 41,142.8 46,079.9 36,541.8 60,612.7 54,412.7 65,577.1 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure 0.8 – 1.5 2.1 1.2 – – – v) Taxes on Wealth 89.4 87.1 155.6 174.3 138.1 -2.4 -2.3 -2.6 vi) Customs 15,343.4 19,308.3 26,683.7 29,885.7 23,699.5 38,106.9 37,835.7 42,162.9 vii) Union Excise Duties 8,663.9 14,802.1 15,067.4 16,875.5 13,382.4 24,783.4 30,239.8 33,687.1 viii) Service Tax 13,985.6 16,712.4 24,322.4 27,241.1 21,607.5 42,298.4 40,908.8 43,745.2 ix) Other Taxes and Duties on Commodities and Services – – – – -0.1 -0.1 -0.1 -0.1 II.NON-TAX REVENUE (C+D) 117,277.4 213,262.5 179,054.9 202,277.6 193,076.9 151,251.4 181,792.5 199,147.9 C. State's Own Non-Tax Revenue (1 to 6) 43,350.6 63,041.3 69,054.9 84,257.6 46,882.4 52,061.7 54,113.7 62,204.5 1. Interest Receipts 1,430.4 900.0 1,500.0 2,750.0 8,747.4 7,541.6 11,543.2 12,109.3 2. Dividends and Profits – 275.0 275.0 500.0 748.4 764.4 764.4 818.1 161State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) JHARKHAND KARNATAKA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 1,006.4 1,496.1 1,339.1 1,600.0 6,186.9 8,151.2 8,325.5 8,987.9 of which: State Lotteries – – – – 48.2 – – – 4. Social Services ( i to ix) 1,820.2 1,686.7 2,155.0 2,596.5 5,333.7 7,148.2 7,362.8 7,957.3 i) Education, Sports, Art and Culture 422.5 305.0 500.0 650.0 1,549.6 2,168.7 2,333.3 2,501.2 ii) Medical and Public Health 233.3 250.0 300.0 350.0 2,240.0 3,238.3 3,299.7 3,557.0 iii) Family Welfare 2.5 5.0 4.0 4.0 2.4 2.9 3.0 3.5 iv) Housing 19.5 22.4 22.4 30.0 540.5 618.0 560.5 599.7 v) Urban Development 368.7 154.1 400.0 500.0 25.8 44.5 44.5 47.8 vi) Labour and Employment 531.3 500.0 600.0 700.0 399.0 465.5 499.0 561.0 vii) Social Security and Welfare 41.6 100.0 50.0 60.0 233.4 197.2 200.5 233.5 viii) Water Supply and Sanitation 131.9 250.0 208.5 220.0 2.3 5.0 11.3 12.4 ix) Others 68.8 100.1 70.1 82.5 340.6 408.1 411.1 441.1 5. Fiscal Services – – – – – – – – 6. Economic Services ( i to xvii ) 39,093.6 58,683.4 63,785.7 76,811.1 25,866.0 28,456.3 26,117.7 32,332.0 i) Crop Husbandry 163.4 168.0 200.0 220.9 213.5 441.7 441.7 232.4 ii) Animal Husbandry 28.8 51.0 32.0 40.0 77.3 108.9 109.2 120.0 iii) Fisheries 45.3 100.0 50.0 72.0 133.7 181.0 181.3 194.7 iv) Forestry and Wildlife 36.6 103.9 53.9 60.0 1,782.1 1,884.9 1,900.0 2,047.1 v) Plantations – – – – – – – 0.1 vi) Co-operation 101.9 100.0 122.0 150.0 230.7 453.2 453.8 486.1 vii) Other Agricultural Programmes 2.0 3.5 2.2 3.5 0.2 3.0 3.7 4.1 viii) Major and Medium Irrigation Projects 2,152.0 1,500.0 1,080.0 2,850.0 315.0 487.5 537.8 580.9 ix) Minor Irrigation 16.8 88.0 88.0 220.0 209.3 540.5 540.5 578.5 x) Power 133.9 100.0 150.0 180.0 625.3 639.8 381.2 475.6 xi) Petroleum – – – – – – – – xii) Village and Small Industries 22.4 10.0 25.0 30.0 482.6 497.2 525.6 514.3 xiii) Industries@ 34,750.5 55,006.0 61,025.0 70,530.0 19,375.8 20,594.4 18,215.9 24,171.3 xiv) Ports and Light Houses – – – – 30.5 33.6 24.2 24.5 xv) Road Transport 0.1 5.5 0.1 0.2 – 0.1 0.1 0.2 xvi) Tourism 25.1 40.0 26.0 34.0 11.2 15.7 27.4 29.6 xvii) Others* 1,614.7 1,407.4 931.5 2,420.5 2,378.8 2,574.8 2,775.3 2,872.5 D. Grants from the Centre (1 to 5) 73,926.8 150,221.2 110,000.0 118,020.0 146,194.5 99,189.7 127,678.9 136,943.4 1. State Plan Schemes 49,146.9 32,876.1 15,000.0 7,974.7 90,968.7 70,513.5 84,052.6 101,314.8 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 835.6 5,612.6 3,000.0 3,914.4 1,585.2 1,616.9 1,187.2 1,901.1 3. Centrally Sponsored Schemes 6,141.6 90,488.9 74,000.0 84,535.5 17,294.8 6,339.5 7,626.7 5,764.9 4. NEC/ Special Plan Scheme – – – – – – – – 5. Non-Plan Grants (a to c) 17,802.6 21,243.6 18,000.0 21,595.3 36,345.8 20,719.8 34,812.4 27,962.6 a) Statutory Grants 13,872.5 18,215.8 14,026.3 11,583.8 – – – – b) Grants for relief on account of Natural Calamities 2,365.2 1,812.7 2,391.4 3,440.0 1,507.4 2,070.0 3,123.3 2,175.0 c) Others 1,564.9 1,215.0 1,582.2 6,571.5 34,838.4 18,649.8 31,689.1 25,787.6 See 'Notes to Appendix I'. 162Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) KERALA MADHYA PRADESH Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 579,504.7 774,272.0 710,197.2 846,168.6 886,407.8 1,144,228.9 1,111,306.6 1,260,951.4 I. TAX REVENUE (A+B) 431,587.9 585,498.0 530,034.2 618,956.2 606,741.1 738,973.4 806,157.8 901,763.6 A. State's Own Tax Revenue (1 to 3) 352,325.0 454,280.3 398,816.5 476,136.2 365,671.2 434,476.9 409,100.0 465,000.0 1. Taxes on Income (i+ii) 86.0 283.3 97.5 109.4 2,838.5 5,000.0 3,271.2 3,771.5 i) Agricultural Income Tax 86.0 283.3 97.5 109.4 – – – – ii) Taxes on Professions,Trades, Callings and Employment – – – – 2,838.5 5,000.0 3,271.2 3,771.5 2. Taxes on Property and Capital Transactions (i to iii) 29,115.0 45,612.9 33,403.6 38,394.9 47,708.8 60,000.0 49,628.8 56,978.5 i) Land Revenue 1,390.3 1,384.6 1,639.4 2,063.4 2,431.0 5,000.0 3,500.0 5,000.0 ii) Stamps and Registration Fees 26,590.2 43,113.3 30,395.3 34,694.1 38,927.7 47,000.0 40,000.0 45,000.0 iii) Urban Immovable Property Tax 1,134.6 1,115.0 1,368.9 1,637.3 6,350.1 8,000.0 6,128.8 6,978.5 3. Taxes on Commodities and Services (i to vii) 323,124.0 408,384.1 365,315.4 437,631.9 315,123.9 369,476.9 356,200.0 404,250.0 i) Sales Tax (a to e) 279,083.3 347,122.8 311,931.9 374,529.8 181,359.6 213,000.0 200,000.0 220,000.0 a) State Sales Tax/VAT 272,439.7 340,833.2 306,028.9 362,439.4 171,124.4 202,000.0 188,406.3 207,246.9 b) Central Sales Tax 4,644.3 4,739.1 3,831.1 4,784.1 10,235.2 11,000.0 11,593.7 12,753.1 c) Surcharge on Sales Tax 0.1 0.5 0.2 0.2 – – – – d) Receipts of Turnover Tax – – – – – – – – e) Other Receipts 1,999.1 1,550.0 2,071.8 7,306.2 – – – – ii) State Excise 17,774.2 26,006.6 20,862.9 23,973.6 66,955.4 78,000.0 80,000.0 90,000.0 iii) Taxes on Vehicles 23,649.5 30,873.5 28,373.5 34,064.9 18,238.4 23,000.0 22,000.0 25,000.0 iv) Taxes on Goods and Passengers – – – – 26,863.9 32,000.0 30,500.0 42,000.0 v) Taxes and Duties on Electricity 487.1 1,890.6 1,698.4 2,250.4 20,102.0 22,000.0 22,000.0 25,000.0 vi) Entertainment Tax 5.9 5.4 7.1 8.1 860.0 650.0 – – vii) Other Taxes and Duties 2,123.9 2,485.2 2,441.6 2,805.1 744.7 826.9 1,700.0 2,250.0 B. Share in Central Taxes (i to ix) 79,262.9 131,217.7 131,217.7 142,820.0 241,069.9 304,496.5 397,057.8 436,763.6 i) Corporation Tax 27,678.8 43,549.2 43,549.2 44,885.8 84,183.3 101,469.9 131,483.6 144,632.0 ii) Income Tax 19,765.4 32,151.8 32,151.8 34,785.2 60,114.9 72,283.1 97,072.8 106,780.1 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure 0.7 – – – 2.0 – – – v) Taxes on Wealth 74.7 -1.3 -1.3 -1.4 227.3 235.4 – – vi) Customs 12,819.1 20,213.7 20,213.7 22,365.2 38,988.1 46,941.4 61,029.3 67,132.2 vii) Union Excise Duties 7,238.4 13,146.3 13,146.3 17,869.3 22,015.3 30,310.9 39,691.2 43,660.3 viii) Service Tax 11,685.8 22,158.0 22,158.0 22,915.9 35,539.1 53,255.8 67,780.9 74,559.0 ix) Other Taxes and Duties on Commodities and Services – – – – -0.1 -0.1 – – II.NON-TAX REVENUE (C+D) 147,916.8 188,774.0 180,163.0 227,212.4 279,666.8 405,255.5 305,148.8 359,187.8 C. State's Own Non-Tax Revenue (1 to 6) 72,836.9 89,311.2 89,110.2 113,595.2 103,752.4 101,242.8 97,073.1 114,816.3 1. Interest Receipts 1,021.5 2,007.0 1,496.8 1,649.4 12,606.5 3,833.7 2,426.0 2,731.6 2. Dividends and Profits 741.8 1,700.0 1,115.0 1,370.0 803.5 325.7 1,158.7 1,088.3 163State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) KERALA MADHYA PRADESH Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 59,684.7 69,613.5 70,599.6 92,410.1 5,944.3 5,573.9 6,149.4 7,527.0 of which: State Lotteries 54,448.8 63,667.0 63,980.0 79,900.0 – – – – 4. Social Services ( i to ix) 4,249.9 5,524.9 5,657.1 6,526.1 36,959.5 34,388.5 36,581.9 45,078.0 i) Education, Sports, Art and Culture 2,464.1 3,697.1 3,187.9 3,768.3 32,761.0 31,921.8 33,115.4 41,437.2 ii) Medical and Public Health 1,393.3 1,402.6 1,934.7 2,171.6 1,201.6 1,015.6 1,249.3 1,308.2 iii) Family Welfare 0.4 1.4 1.4 1.1 1.1 2.0 2.0 2.0 iv) Housing 17.3 22.6 22.6 30.1 203.5 220.1 280.0 310.0 v) Urban Development 21.7 34.0 58.9 62.1 1,006.2 413.0 1,087.0 1,089.2 vi) Labour and Employment 206.7 286.6 286.3 312.4 171.4 152.5 202.4 211.1 vii) Social Security and Welfare 135.8 42.0 135.2 145.8 519.2 132.2 553.2 599.0 viii) Water Supply and Sanitation – 0.1 0.1 0.1 67.2 128.4 89.5 118.1 ix) Others 10.7 38.5 29.9 34.6 1,028.4 403.0 3.0 3.0 5. Fiscal Services – – – – – – 0.1 0.1 6. Economic Services ( i to xvii ) 7,139.0 10,465.7 10,241.8 11,639.5 47,438.5 57,120.9 50,756.9 58,391.4 i) Crop Husbandry 150.3 144.8 171.8 193.6 380.6 285.8 455.8 497.8 ii) Animal Husbandry 58.4 70.4 83.2 84.7 34.3 36.7 46.7 46.5 iii) Fisheries 135.7 108.6 152.8 161.4 39.7 42.7 40.0 49.3 iv) Forestry and Wildlife 3,004.0 4,687.3 3,547.3 4,464.8 9,687.7 12,503.1 11,600.0 12,500.0 v) Plantations – – – – – – – – vi) Co-operation 1,214.1 1,241.1 1,449.7 1,525.3 165.8 100.2 181.0 171.7 vii) Other Agricultural Programmes 2.5 2.1 2.1 2.6 28.4 55.0 56.6 59.1 viii) Major and Medium Irrigation Projects 94.6 292.3 227.2 210.3 1,375.6 1,860.9 1,171.8 1,205.6 ix) Minor Irrigation 47.1 94.1 84.6 86.6 2,997.7 3,142.5 3,768.2 3,799.4 x) Power – – – – 3,812.3 6,621.4 3,167.1 3,744.9 xi) Petroleum 0.1 0.2 0.2 0.2 0.1 – – – xii) Village and Small Industries 76.2 128.9 139.9 150.2 30.4 28.9 37.7 47.7 xiii) Industries@ 801.9 1,408.8 1,625.2 1,775.4 28,291.1 32,230.0 29,550.0 34,750.0 xiv) Ports and Light Houses 453.0 564.5 772.3 989.5 – – – – xv) Road Transport 434.2 615.0 470.0 630.0 26.2 30.0 70.0 90.0 xvi) Tourism 74.8 80.2 91.7 98.1 2.5 – – 800.0 xvii) Others* 591.9 1,027.4 1,423.8 1,266.9 566.3 183.7 612.0 629.5 D. Grants from the Centre (1 to 5) 75,079.9 99,462.8 91,052.8 113,617.2 175,914.4 304,012.7 208,075.7 244,371.5 1. State Plan Schemes 20,503.4 536.5 536.5 540.0 90,106.0 254,649.9 145,840.0 186,334.0 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 521.5 106.7 106.7 364.8 12,629.2 19,091.1 14,952.6 18,262.1 3. Centrally Sponsored Schemes 39,168.7 43,185.4 34,775.4 64,361.9 28,926.1 – – – 4. NEC/ Special Plan Scheme – – – – – – – – 5. Non-Plan Grants (a to c) 14,886.3 55,634.2 55,634.2 48,350.5 44,253.1 30,271.7 47,283.2 39,775.4 a) Statutory Grants 10,788.0 54,254.2 54,254.2 46,600.5 20,787.4 25,000.0 – – b) Grants for relief on account of Natural Calamities 1,195.0 1,380.0 1,380.0 1,750.0 3,630.4 4,117.5 26,585.0 6,907.5 c) Others 2,903.3 – – – 19,835.3 1,154.2 20,698.2 32,867.9 See 'Notes to Appendix I'. 164Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) MAHARASHTRA MANIPUR Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 1,654,154.6 1,982,305.0 1,983,209.1 2,208,100.5 79,982.7 86,578.6 87,455.8 93,677.1 I. TAX REVENUE (A+B) 1,326,939.3 1,596,966.6 1,586,406.2 1,758,486.3 20,437.2 39,092.4 38,329.5 42,290.9 A. State's Own Tax Revenue (1 to 3) 1,150,638.9 1,305,762.2 1,304,761.6 1,441,566.0 5,168.4 6,711.6 5,948.7 6,672.0 1. Taxes on Income (i+ii) 21,747.0 23,094.7 23,094.7 25,173.2 232.7 323.4 250.0 250.0 i) Agricultural Income Tax – – – – – – – – ii) Taxes on Professions,Trades, Callings and Employment 21,747.0 23,094.7 23,094.7 25,173.2 232.7 323.4 250.0 250.0 2. Taxes on Property and Capital Transactions (i to iii) 212,316.7 242,001.5 234,001.9 267,478.1 91.7 117.2 127.7 135.0 i) Land Revenue 12,723.8 32,001.5 19,001.9 32,001.5 14.2 14.5 25.0 25.0 ii) Stamps and Registration Fees 199,592.9 210,000.0 215,000.0 235,476.6 77.6 102.7 102.7 110.0 iii) Urban Immovable Property Tax – – – – – – – – 3. Taxes on Commodities and Services (i to vii) 916,575.2 1,040,666.0 1,047,665.0 1,148,914.8 4,844.0 6,270.9 5,571.0 6,287.0 i) Sales Tax (a to e) 674,662.9 746,167.7 746,167.7 814,376.9 4,333.3 5,700.0 5,000.0 5,700.0 a) State Sales Tax/VAT 617,381.9 687,301.0 697,250.2 759,008.3 4,333.3 5,700.0 5,000.0 5,700.0 b) Central Sales Tax 56,685.8 47,298.1 47,298.1 53,522.5 – – – – c) Surcharge on Sales Tax 101.2 – – – – – – – d) Receipts of Turnover Tax – – – – – – – – e) Other Receipts 494.0 11,568.6 1,619.4 1,846.1 – – – – ii) State Excise 113,970.8 135,000.0 136,999.0 153,438.6 93.2 119.6 119.6 120.0 iii) Taxes on Vehicles 54,049.7 56,936.7 56,936.7 67,500.0 207.7 254.3 254.3 270.0 iv) Taxes on Goods and Passengers 5,865.6 11,500.0 11,500.0 12,760.0 12.0 16.1 16.1 16.1 v) Taxes and Duties on Electricity 43,504.5 71,500.0 76,500.0 79,125.8 – 0.6 0.6 0.6 vi) Entertainment Tax 8,016.7 6,581.3 6,581.4 7,305.2 197.7 180.3 180.3 180.3 vii) Other Taxes and Duties 16,505.1 12,980.3 12,980.2 14,408.3 – – – – B. Share in Central Taxes (i to ix) 176,300.3 291,204.5 281,644.6 316,920.3 15,268.8 32,380.8 32,380.8 35,618.9 i) Corporation Tax 61,470.5 96,173.9 86,510.7 99,125.9 5,332.4 10,747.9 10,747.9 11,822.7 ii) Income Tax 43,895.8 71,004.1 64,714.9 76,819.7 3,807.9 7,935.1 7,935.1 8,728.6 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure 1.5 – – – – – – – v) Taxes on Wealth 166.0 -2.8 -2.7 -3.0 14.3 -0.3 -0.3 -0.3 vi) Customs 28,468.9 44,640.0 44,999.3 49,391.4 2,469.6 4,988.7 4,988.7 5,487.6 vii) Union Excise Duties 16,077.0 29,032.2 35,965.2 39,462.5 1,394.5 3,244.5 3,244.5 3,569.0 viii) Service Tax 25,956.3 49,772.1 48,872.2 51,474.5 2,250.1 5,464.9 5,464.9 6,011.4 ix) Other Taxes and Duties on Commodities and Services 264.3 585.0 585.0 649.3 – – – – II.NON-TAX REVENUE (C+D) 327,215.3 385,338.4 396,802.9 449,614.2 59,545.5 47,486.2 49,126.3 51,386.2 C. State's Own Non-Tax Revenue (1 to 6) 125,808.9 206,648.7 146,987.8 199,972.4 1,837.3 2,194.2 1,912.2 1,912.2 1. Interest Receipts 33,514.6 29,737.0 29,737.0 11,223.7 306.0 386.1 386.1 386.1 2. Dividends and Profits 281.4 1,122.6 1,122.6 1,178.7 – – – – 165State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) MAHARASHTRA MANIPUR Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 15,777.4 36,937.7 20,792.6 37,524.7 1,376.9 1,352.7 1,352.7 1,352.7 of which: State Lotteries 1,340.6 1,741.6 1,741.6 1,828.7 1,324.8 1,292.7 1,292.7 1,292.7 4. Social Services ( i to ix) 31,178.5 72,913.8 28,254.6 76,382.6 61.1 253.1 75.0 75.0 i) Education, Sports, Art and Culture 3,624.4 3,973.2 5,493.9 4,181.9 16.2 23.9 20.0 20.0 ii) Medical and Public Health 3,284.8 3,409.7 4,987.5 4,475.7 3.4 3.3 3.3 3.3 iii) Family Welfare 465.7 373.1 569.7 402.0 – – – – iv) Housing 353.6 10,675.7 675.7 10,675.7 13.9 19.8 19.8 19.8 v) Urban Development 17,818.9 50,001.4 10,001.3 50,001.4 – – – – vi) Labour and Employment 1,251.6 930.6 986.4 977.1 0.3 0.5 0.5 0.5 vii) Social Security and Welfare 2,663.7 2,150.5 2,620.8 2,673.1 0.1 0.1 0.1 0.1 viii) Water Supply and Sanitation 339.4 274.2 274.2 301.6 25.6 204.2 30.0 30.0 ix) Others 1,376.3 1,125.6 2,645.1 2,694.2 1.7 1.2 1.2 1.2 5. Fiscal Services 0.6 – – – – 0.1 – – 6. Economic Services ( i to xvii ) 45,056.4 65,937.7 67,080.9 73,662.6 93.3 202.3 98.5 98.5 i) Crop Husbandry 839.6 1,221.6 1,221.6 1,282.7 2.7 2.8 2.8 2.8 ii) Animal Husbandry 304.2 464.6 464.6 487.8 1.3 1.4 1.4 1.4 iii) Fisheries 69.1 203.8 206.0 221.6 1.0 1.2 1.2 1.2 iv) Forestry and Wildlife 2,137.4 3,738.2 3,738.9 3,925.1 46.2 43.3 43.3 43.3 v) Plantations – – – – – – – – vi) Co-operation 882.9 1,566.6 1,566.6 1,644.9 4.9 2.6 2.6 2.6 vii) Other Agricultural Programmes 24.7 63.3 63.3 66.5 1.3 0.6 0.6 0.6 viii) Major and Medium Irrigation Projects 6,579.3 9,389.0 9,389.0 11,327.9 20.4 123.8 20.0 20.0 ix) Minor Irrigation 839.5 610.9 610.9 672.1 2.7 2.7 2.7 2.7 x) Power 5,237.7 8,280.0 8,280.0 9,108.0 1.0 – – – xi) Petroleum 0.3 – 0.1 – – – – – xii) Village and Small Industries 57.4 46.5 46.5 48.8 2.5 2.2 2.2 2.2 xiii) Industries@ 23,383.8 30,165.7 31,122.9 34,174.0 0.1 13.0 13.0 13.0 xiv) Ports and Light Houses – – – – – – – – xv) Road Transport – – – – – – – – xvi) Tourism – – – – 5.6 3.3 3.3 3.3 xvii) Others* 4,700.6 10,187.4 10,370.3 10,703.2 3.7 5.5 5.6 5.6 D. Grants from the Centre (1 to 5) 201,406.4 178,689.7 249,815.1 249,641.9 57,708.2 45,292.0 47,214.1 49,473.9 1. State Plan Schemes 16,654.6 570.3 570.3 570.3 30,214.5 22,099.5 23,638.5 26,385.5 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 28,364.8 39,181.2 53,146.6 50,801.8 140.5 1,343.7 1,603.0 886.7 3. Centrally Sponsored Schemes 97,615.9 99,494.7 150,231.9 133,530.7 8,361.4 630.6 754.4 416.1 4. NEC/ Special Plan Scheme – – – – – – – – 5. Non-Plan Grants (a to c) 58,771.2 39,443.5 45,866.3 64,739.2 18,991.7 21,218.2 21,218.2 21,785.6 a) Statutory Grants 1,000.0 2,000.0 697.7 2,000.0 18,234.9 21,048.2 21,048.2 21,605.6 b) Grants for relief on account of Natural Calamities 4,085.6 4,035.6 11,122.5 11,677.5 39.5 170.0 170.0 180.0 c) Others 53,685.6 33,407.9 34,046.1 51,061.7 717.3 – – – See 'Notes to Appendix I'. 166Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) MEGHALAYA MIZORAM Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 64,282.5 84,030.2 84,030.2 89,808.5 55,111.1 71,754.5 75,351.5 76,724.8 I. TAX REVENUE (A+B) 23,208.8 44,064.1 44,064.1 49,373.7 11,771.9 27,402.7 26,815.6 29,583.6 A. State's Own Tax Revenue (1 to 3) 9,391.9 10,355.7 10,355.7 12,685.5 2,665.3 3,265.5 3,106.8 3,311.9 1. Taxes on Income (i+ii) 34.6 47.3 47.3 54.4 140.4 176.4 144.5 150.0 i) Agricultural Income Tax – – – – – – – – ii) Taxes on Professions,Trades, Callings and Employment 34.6 47.3 47.3 54.4 140.4 176.4 144.5 150.0 2. Taxes on Property and Capital Transactions (i to iii) 99.8 173.6 173.6 199.7 147.8 120.3 113.0 206.2 i) Land Revenue 0.8 47.7 47.7 54.9 110.6 119.0 80.6 119.0 ii) Stamps and Registration Fees 99.0 125.9 125.9 144.8 37.2 1.2 32.4 87.2 iii) Urban Immovable Property Tax – – – – – – – – 3. Taxes on Commodities and Services (i to vii) 9,257.6 10,134.8 10,134.8 12,431.4 2,377.0 2,968.9 2,849.3 2,955.6 i) Sales Tax (a to e) 7,262.0 7,663.6 7,663.6 9,404.7 2,119.5 2,326.6 2,183.0 2,250.0 a) State Sales Tax/VAT 6,625.2 5,018.0 5,018.0 7,965.6 2,008.1 2,320.0 2,182.7 2,250.0 b) Central Sales Tax 601.2 2,540.1 2,540.1 1,333.6 – 1.6 0.3 – c) Surcharge on Sales Tax 0.3 – – – 37.1 – – – d) Receipts of Turnover Tax – – – – – – – – e) Other Receipts 35.3 105.5 105.5 105.5 74.3 5.0 – – ii) State Excise 1,511.4 1,941.5 1,941.5 2,382.4 49.1 356.8 425.0 430.8 iii) Taxes on Vehicles 393.8 413.0 413.0 506.8 170.3 235.7 204.8 236.0 iv) Taxes on Goods and Passengers 53.0 57.8 57.8 69.7 25.6 42.4 30.0 31.8 v) Taxes and Duties on Electricity 8.1 19.8 19.8 22.8 – – – – vi) Entertainment Tax 4.7 16.2 16.2 44.9 8.9 7.3 6.5 7.0 vii) Other Taxes and Duties 24.6 22.9 22.9 0.1 3.7 – – – B. Share in Central Taxes (i to ix) 13,816.9 33,708.4 33,708.4 36,688.2 9,106.6 24,137.2 23,708.8 26,271.7 i) Corporation Tax 4,824.0 11,183.4 11,183.4 11,526.7 3,180.5 8,013.1 7,574.6 8,259.0 ii) Income Tax 3,444.8 8,256.6 8,256.6 8,932.8 2,271.2 5,915.9 5,391.9 6,400.5 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure 0.1 – – – – – – – v) Taxes on Wealth 13.0 -0.3 -0.3 -0.3 8.6 -0.2 -0.2 -0.3 vi) Customs 2,234.1 5,190.9 5,190.9 5,743.4 1,473.0 3,719.3 3,749.3 4,115.2 vii) Union Excise Duties 1,261.5 3,376.0 3,376.0 4,588.8 831.8 2,418.9 2,996.6 3,287.9 viii) Service Tax 2,039.4 5,701.8 5,701.8 5,896.8 1,341.5 4,070.2 3,996.6 4,209.4 ix) Other Taxes and Duties on Commodities and Services – – – – – – – – II.NON-TAX REVENUE (C+D) 41,073.7 39,966.1 39,966.1 40,434.8 43,339.1 44,351.7 48,535.9 47,141.2 C. State's Own Non-Tax Revenue (1 to 6) 3,432.9 3,121.7 3,121.7 4,661.6 2,419.6 2,528.1 2,698.3 2,790.6 1. Interest Receipts 377.3 347.7 347.7 399.9 198.8 200.0 200.0 212.0 2. Dividends and Profits 1.3 1.4 1.4 1.5 – – – – 167State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) MEGHALAYA MIZORAM Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 180.0 512.6 512.6 589.5 221.3 192.1 215.2 217.7 of which: State Lotteries – 187.5 187.5 215.6 113.4 111.6 112.1 119.2 4. Social Services ( i to ix) 89.2 246.4 246.4 290.1 276.1 300.9 431.2 401.5 i) Education, Sports, Art and Culture 10.4 22.9 22.9 26.3 16.5 26.1 20.5 21.3 ii) Medical and Public Health 27.2 21.2 21.2 24.4 2.9 1.2 10.0 1.6 iii) Family Welfare – – – – – 0.1 0.1 0.1 iv) Housing 3.8 4.1 4.1 4.7 9.8 10.6 10.6 11.2 v) Urban Development 0.7 8.5 8.5 9.8 1.2 0.6 0.7 0.8 vi) Labour and Employment 13.0 21.7 21.7 44.5 0.1 0.2 1.0 1.1 vii) Social Security and Welfare 0.2 8.5 8.5 – 9.3 9.9 36.1 13.2 viii) Water Supply and Sanitation 33.9 156.9 156.9 180.4 234.7 250.0 350.0 350.0 ix) Others – 2.6 2.6 – 1.5 2.2 2.2 2.3 5. Fiscal Services – – – – – – – – 6. Economic Services ( i to xvii ) 2,785.1 2,013.6 2,013.6 3,380.6 1,723.4 1,835.1 1,851.9 1,959.3 i) Crop Husbandry 53.1 62.8 62.8 72.3 9.3 6.4 8.4 7.4 ii) Animal Husbandry 19.9 25.9 25.9 29.8 6.2 4.7 5.1 5.7 iii) Fisheries 0.3 1.2 1.2 1.4 3.1 4.5 4.0 4.6 iv) Forestry and Wildlife 719.9 684.4 684.4 818.5 52.0 20.9 20.9 22.0 v) Plantations – – – – – – – – vi) Co-operation 0.5 14.5 14.5 16.7 37.9 2.4 2.5 2.6 vii) Other Agricultural Programmes 22.9 25.1 25.1 28.9 18.2 15.4 15.3 16.2 viii) Major and Medium Irrigation Projects – – – – – – – – ix) Minor Irrigation 2.4 2.1 2.1 2.5 – 0.7 0.7 1.1 x) Power – 22.6 22.6 25.9 1,443.6 1,616.7 1,620.0 1,720.0 xi) Petroleum – – – – – – – – xii) Village and Small Industries 6.7 7.6 7.6 8.8 2.7 4.3 4.4 4.5 xiii) Industries@ 1,951.0 1,122.1 1,122.1 2,324.0 37.3 39.5 45.2 45.7 xiv) Ports and Light Houses – – – – – – – – xv) Road Transport – – – – 23.6 21.3 19.0 21.3 xvi) Tourism 0.3 0.8 0.8 1.0 22.3 20.7 20.9 21.0 xvii) Others* 8.2 44.5 44.5 50.8 67.1 77.7 85.5 87.3 D. Grants from the Centre (1 to 5) 37,640.8 36,844.5 36,844.5 35,773.2 40,919.5 41,823.6 45,837.6 44,350.6 1. State Plan Schemes 25,801.8 25,489.1 25,489.1 25,654.2 22,641.6 7,379.0 7,379.0 5,934.0 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 88.9 – – 10.0 245.0 – – – 3. Centrally Sponsored Schemes 2,934.4 3,040.0 3,040.0 2,146.0 6,627.7 11,245.0 15,203.6 13,863.7 4. NEC/ Special Plan Scheme 778.7 1,620.0 1,620.0 2,000.0 450.2 1,524.2 1,524.2 1,226.4 5. Non-Plan Grants (a to c) 8,037.1 6,695.4 6,695.4 5,963.0 10,954.8 21,675.4 21,730.8 23,326.5 a) Statutory Grants 5,890.3 6,400.0 6,400.0 5,580.0 9,897.8 21,390.0 21,390.0 22,940.0 b) Grants for relief on account of Natural Calamities 305.6 – – – 103.6 150.0 153.0 160.0 c) Others 1,841.2 295.4 295.4 383.0 953.5 135.4 187.8 226.5 See 'Notes to Appendix I'. 168Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) NAGALAND ODISHA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 76,509.4 88,919.4 89,938.6 105,689.0 569,978.8 709,405.0 715,691.8 781,267.1 I. TAX REVENUE (A+B) 14,512.9 28,456.2 29,859.3 35,316.2 360,095.1 408,603.7 452,737.5 497,675.6 A. State's Own Tax Revenue (1 to 3) 3,886.1 4,344.6 4,452.1 5,153.1 198,283.0 212,803.7 217,000.0 232,000.0 1. Taxes on Income (i+ii) 279.6 319.0 319.0 319.0 1,689.7 1,860.0 1,700.0 1,870.0 i) Agricultural Income Tax – – – – – – – – ii) Taxes on Professions,Trades, Callings and Employment 279.6 319.0 319.0 319.0 1,689.7 1,860.0 1,700.0 1,870.0 2. Taxes on Property and Capital Transactions (i to iii) 26.8 28.7 28.7 31.2 14,458.7 21,273.7 27,370.0 16,250.0 i) Land Revenue 7.5 8.9 8.9 9.8 6,456.4 4,650.0 4,700.0 5,900.0 ii) Stamps and Registration Fees 19.3 19.8 19.8 21.4 8,002.3 16,623.7 22,670.0 10,350.0 iii) Urban Immovable Property Tax – – – – – – – – 3. Taxes on Commodities and Services (i to vii) 3,579.8 3,996.9 4,104.4 4,803.0 182,134.5 189,670.0 187,930.0 213,880.0 i) Sales Tax (a to e) 2,942.9 3,327.8 3,384.3 4,000.0 118,167.3 128,005.6 126,050.0 136,160.0 a) State Sales Tax/VAT 2,942.9 3,327.8 3,384.3 4,000.0 108,897.3 118,433.1 116,497.5 126,412.0 b) Central Sales Tax – – – – 9,246.2 9,555.9 9,535.9 9,731.0 c) Surcharge on Sales Tax – – – – – – – – d) Receipts of Turnover Tax – – – – – – – – e) Other Receipts – – – – 23.8 16.7 16.7 17.0 ii) State Excise 47.0 49.0 50.0 54.0 20,352.4 23,000.0 23,900.0 30,000.0 iii) Taxes on Vehicles 464.6 460.0 510.0 576.3 9,103.1 10,692.0 10,680.0 12,300.0 iv) Taxes on Goods and Passengers 97.3 121.0 121.0 133.1 17,108.7 19,140.0 17,500.0 21,500.0 v) Taxes and Duties on Electricity 0.3 0.5 0.5 0.6 17,226.0 8,448.0 9,500.0 13,600.0 vi) Entertainment Tax – – – – 139.2 196.0 217.0 219.9 vii) Other Taxes and Duties 27.7 38.6 38.6 39.0 37.9 188.4 83.0 100.1 B. Share in Central Taxes (i to ix) 10,626.8 24,111.6 25,407.2 30,163.1 161,812.2 195,800.0 235,737.5 265,675.6 i) Corporation Tax 3,712.6 8,002.7 8,200.3 10,011.1 56,504.5 70,313.0 82,319.8 92,774.2 ii) Income Tax 2,651.1 5,908.4 5,837.3 7,391.2 40,349.6 42,101.0 58,784.2 66,249.6 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure – – – – 1.5 – – – v) Taxes on Wealth 10.0 -0.2 -0.2 – 152.5 129.9 222.1 250.3 vi) Customs 1,719.4 3,714.6 3,793.2 4,646.8 26,169.1 32,520.0 38,125.0 42,966.8 vii) Union Excise Duties 970.9 2,415.8 3,244.1 3,022.1 14,776.8 22,100.0 21,527.9 24,261.9 viii) Service Tax 1,562.8 4,070.3 4,332.5 5,091.8 23,858.2 28,636.1 34,758.5 39,172.8 ix) Other Taxes and Duties on Commodities and Services – – – – – – – – II.NON-TAX REVENUE (C+D) 61,996.5 60,463.2 60,079.3 70,372.7 209,883.7 300,801.3 262,954.3 283,591.5 C. State's Own Non-Tax Revenue (1 to 6) 2,706.1 2,306.0 2,378.2 2,615.9 80,708.7 90,135.6 90,000.0 98,229.3 1. Interest Receipts 72.3 44.0 28.0 30.0 3,306.7 2,000.0 3,300.0 3,100.0 2. Dividends and Profits – 32.9 32.9 – 10,764.4 10,930.0 8,500.0 10,000.0 169State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) NAGALAND ODISHA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 196.1 197.9 197.9 216.0 3,131.9 2,119.2 3,808.3 4,249.5 of which: State Lotteries – – – – – – – – 4. Social Services ( i to ix) 1,129.2 533.6 533.6 582.6 1,568.3 1,829.3 2,113.9 2,256.5 i) Education, Sports, Art and Culture 1,035.6 402.1 402.1 442.3 188.7 300.0 627.3 636.8 ii) Medical and Public Health 5.2 6.2 6.2 6.8 331.5 340.0 370.3 381.2 iii) Family Welfare 0.1 – – – 1.0 2.0 1.1 1.2 iv) Housing 50.1 87.8 87.8 92.2 142.7 159.3 149.5 173.4 v) Urban Development 0.4 1.1 1.1 1.2 56.0 71.0 61.0 70.9 vi) Labour and Employment 0.7 0.3 0.3 0.3 105.7 101.8 133.0 130.3 vii) Social Security and Welfare 16.5 13.2 13.2 14.5 0.7 4.7 1.6 1.7 viii) Water Supply and Sanitation 19.5 22.0 22.0 24.2 668.1 759.0 710.0 770.7 ix) Others 1.1 1.0 1.0 1.1 73.9 91.5 60.1 90.3 5. Fiscal Services – – – – – – – – 6. Economic Services ( i to xvii ) 1,308.6 1,497.6 1,585.8 1,787.3 61,937.3 73,257.1 72,277.8 78,623.4 i) Crop Husbandry 1.0 3.3 3.3 3.5 288.8 74.0 319.7 335.6 ii) Animal Husbandry 5.7 9.3 9.3 9.5 24.4 11.5 27.3 28.6 iii) Fisheries 0.2 0.5 0.5 0.5 15.7 18.0 17.0 19.1 iv) Forestry and Wildlife 96.8 143.7 143.7 158.1 615.1 350.0 988.5 410.0 v) Plantations – – – – – – – – vi) Co-operation 9.8 1.0 1.0 1.2 25.6 39.7 20.5 34.3 vii) Other Agricultural Programmes 1.6 1.1 1.1 1.2 21.0 20.0 15.5 22.2 viii) Major and Medium Irrigation Projects – – – – 6,155.3 4,800.0 6,000.0 6,330.0 ix) Minor Irrigation 0.1 0.4 0.4 0.4 136.9 160.0 160.0 170.0 x) Power 989.1 1,000.0 1,088.0 1,250.0 21.8 397.7 393.6 123.8 xi) Petroleum – – – – – – – – xii) Village and Small Industries 4.5 5.4 5.4 6.0 3.4 2.2 5.5 5.3 xiii) Industries@ 14.1 15.2 15.2 16.7 53,102.9 66,264.0 60,001.0 67,202.2 xiv) Ports and Light Houses – – – – 738.3 11.5 385.4 402.2 xv) Road Transport 129.7 172.6 172.6 181.2 – – – – xvi) Tourism 1.6 5.1 5.1 5.2 7.2 20.9 8.9 10.0 xvii) Others* 54.5 139.9 140.1 153.8 780.9 1,087.6 3,935.0 3,530.2 D. Grants from the Centre (1 to 5) 59,290.4 58,157.2 57,701.1 67,756.9 129,175.0 210,665.7 172,954.3 185,362.2 1. State Plan Schemes 23,666.8 24,964.9 24,194.8 31,990.5 108,861.8 178,528.9 142,007.1 147,096.1 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – 1,019.0 3,495.5 3,600.0 3,113.3 3. Centrally Sponsored Schemes 14,561.6 – – – 0.8 319.1 332.2 448.3 4. NEC/ Special Plan Scheme – – – – – – – – 5. Non-Plan Grants (a to c) 21,062.0 33,192.3 33,506.3 35,766.4 19,293.4 28,322.2 27,015.0 34,704.5 a) Statutory Grants 15,950.0 32,030.0 32,030.0 34,510.0 14,117.5 21,175.2 11,256.2 18,017.0 b) Grants for relief on account of Natural Calamities 248.7 90.0 354.0 90.0 2,869.8 3,569.8 12,730.0 15,887.5 c) Others 4,863.3 1,072.3 1,122.3 1,166.4 2,306.1 3,577.2 3,028.8 800.0 See 'Notes to Appendix I'. 170Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) PUNJAB RAJASTHAN Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 390,228.5 462,292.5 456,034.9 501,809.6 913,269.1 1,113,616.6 1,067,904.9 1,232,505.3 I. TAX REVENUE (A+B) 302,731.7 373,502.8 365,235.0 395,524.4 584,899.1 760,208.8 735,859.4 847,779.0 A. State's Own Tax Revenue (1 to 3) 255,702.0 293,519.3 285,146.0 305,473.5 386,729.4 470,960.5 456,700.1 533,000.1 1. Taxes on Income (i+ii) – – – – 5.5 – – – i) Agricultural Income Tax – – – – – – – – ii) Taxes on Professions,Trades, Callings and Employment – – – – 5.5 – – – 2. Taxes on Property and Capital Transactions (i to iii) 25,214.5 27,602.8 27,620.9 27,676.1 34,820.7 46,500.0 38,200.1 46,500.1 i) Land Revenue 473.0 602.8 620.9 676.1 2,885.8 4,000.0 3,200.1 4,000.1 ii) Stamps and Registration Fees 24,741.5 27,000.0 27,000.0 27,000.0 31,888.9 42,000.0 34,500.0 42,000.0 iii) Urban Immovable Property Tax – – – – 46.0 500.0 500.0 500.0 3. Taxes on Commodities and Services (i to vii) 230,487.5 265,916.5 257,525.1 277,797.4 351,903.3 424,460.4 418,500.0 486,500.0 i) Sales Tax (a to e) 154,551.7 178,509.6 170,000.0 181,500.0 241,699.1 305,000.0 292,500.0 345,150.0 a) State Sales Tax/VAT 148,977.2 172,822.4 164,895.0 175,870.0 – – – – b) Central Sales Tax 5,569.6 5,687.2 5,100.0 5,620.0 15,250.2 17,160.0 16,150.0 16,150.0 c) Surcharge on Sales Tax – – – – – – – – d) Receipts of Turnover Tax – – – – – – – – e) Other Receipts 4.9 – 5.0 10.0 226,448.9 287,840.0 276,350.0 329,000.0 ii) State Excise 42,461.1 51,000.0 51,000.0 56,100.0 55,857.7 63,000.0 63,500.0 73,100.0 iii) Taxes on Vehicles 13,933.2 15,000.0 15,000.0 16,500.0 28,298.6 33,000.0 33,000.0 39,000.0 iv) Taxes on Goods and Passengers – – – – 9,565.2 4,320.0 8,000.0 7,500.0 v) Taxes and Duties on Electricity 18,752.3 20,504.1 20,640.0 22,700.0 15,345.0 17,820.4 20,000.0 20,000.0 vi) Entertainment Tax 195.5 390.5 477.0 548.5 514.4 660.0 880.0 1,037.0 vii) Other Taxes and Duties 593.7 512.4 408.1 448.9 623.0 660.0 620.0 713.0 B. Share in Central Taxes (i to ix) 47,029.7 79,983.5 80,089.0 90,050.9 198,169.7 289,248.3 279,159.3 314,778.9 i) Corporation Tax 16,422.8 26,557.7 24,791.9 28,314.0 69,203.0 95,721.0 87,601.8 98,659.1 ii) Income Tax 11,727.5 19,607.3 18,484.9 21,942.5 49,417.6 70,669.7 60,732.9 76,457.9 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure 0.4 – – – – – 2.0 – v) Taxes on Wealth 44.4 -0.8 -0.8 -0.9 186.9 -2.8 22.8 -3.0 vi) Customs 7,605.9 12,327.0 12,853.4 14,108.0 32,050.2 44,429.8 44,636.8 49,158.8 vii) Union Excise Duties 4,294.9 8,017.1 10,273.0 11,271.9 18,097.6 28,895.5 37,302.9 39,276.6 viii) Service Tax 6,933.8 13,475.3 13,686.6 14,415.4 29,214.5 49,535.2 48,642.2 51,229.6 ix) Other Taxes and Duties on Commodities and Services – – – – -0.1 -0.1 217.9 -0.1 II.NON-TAX REVENUE (C+D) 87,496.8 88,789.6 90,799.9 106,285.2 328,370.0 353,407.9 332,045.5 384,726.3 C. State's Own Non-Tax Revenue (1 to 6) 28,797.3 38,035.1 40,618.8 38,071.4 132,295.0 154,960.0 118,716.4 140,840.6 1. Interest Receipts 1,938.8 1,799.2 2,935.0 3,390.7 20,653.9 17,909.8 18,605.8 17,787.5 2. Dividends and Profits 14.8 18.2 16.3 17.9 633.3 590.7 981.5 596.3 171State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) PUNJAB RAJASTHAN Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 17,118.3 23,680.9 23,889.8 19,626.6 14,678.5 15,642.5 14,691.1 18,539.1 of which: State Lotteries 698.8 840.0 840.0 708.0 – – – – 4. Social Services ( i to ix) 4,621.0 5,946.0 7,224.5 7,784.4 8,083.3 9,561.8 9,457.4 11,994.0 i) Education, Sports, Art and Culture 1,593.6 1,807.6 1,807.6 1,935.9 809.3 817.7 1,446.6 1,359.4 ii) Medical and Public Health 1,165.0 1,719.4 2,568.3 2,848.5 1,164.3 951.2 1,089.9 1,104.2 iii) Family Welfare 0.7 0.6 0.9 0.9 4.4 2.4 3.1 2.8 iv) Housing 52.0 – 53.9 55.0 67.6 76.6 77.3 80.9 v) Urban Development 1,194.4 1,543.8 1,572.1 1,700.3 78.4 72.5 99.3 70.5 vi) Labour and Employment 163.1 101.9 211.0 217.0 2,902.9 2,491.4 2,502.7 2,690.5 vii) Social Security and Welfare 355.4 73.2 382.0 395.5 39.0 88.6 167.8 107.7 viii) Water Supply and Sanitation 72.7 597.2 597.2 597.2 2,758.0 5,000.0 4,000.0 6,500.0 ix) Others 24.0 102.3 31.6 34.2 259.4 61.3 70.8 78.1 5. Fiscal Services – – – – – – – – 6. Economic Services ( i to xvii ) 5,104.4 6,590.8 6,553.2 7,251.8 88,245.9 111,255.1 74,980.6 91,923.7 i) Crop Husbandry 78.1 437.6 90.6 100.6 37.9 35.7 42.2 46.4 ii) Animal Husbandry 68.7 75.2 75.2 87.9 21.4 17.6 30.4 32.7 iii) Fisheries 21.8 21.3 22.1 22.5 231.5 266.1 380.0 400.0 iv) Forestry and Wildlife 194.5 359.0 364.8 392.0 893.1 979.2 1,116.5 1,035.4 v) Plantations – – – – – – – – vi) Co-operation 141.6 4.5 123.1 156.8 168.8 185.1 145.2 240.2 vii) Other Agricultural Programmes 332.7 303.4 393.8 396.3 75.5 98.7 89.2 99.3 viii) Major and Medium Irrigation Projects 728.1 393.8 883.0 980.7 670.8 1,460.0 1,124.9 1,500.0 ix) Minor Irrigation 20.9 7.5 7.5 21.0 143.3 268.8 263.7 320.0 x) Power – – – – 124.8 249.5 192.5 224.7 xi) Petroleum – – – – 48,496.8 65,750.0 28,000.0 35,000.0 xii) Village and Small Industries 5.6 0.6 7.0 7.1 82.6 20.8 80.3 80.0 xiii) Industries@ 864.4 1,000.0 1,000.0 1,100.0 36,414.8 41,359.0 42,505.1 52,006.1 xiv) Ports and Light Houses – – – – – – – – xv) Road Transport 1,616.7 2,300.0 2,300.0 2,531.8 – – – – xvi) Tourism – – – – 11.7 9.5 10.2 11.5 xvii) Others* 1,031.3 1,687.8 1,286.1 1,455.2 873.0 555.0 1,000.5 927.4 D. Grants from the Centre (1 to 5) 58,699.5 50,754.5 50,181.1 68,213.9 196,075.0 198,447.9 213,329.1 243,885.7 1. State Plan Schemes 36,412.3 39,608.0 38,691.5 45,617.5 148,851.6 158,304.6 161,709.0 189,800.4 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 805.6 793.7 2,392.4 5,162.3 1,952.9 3,655.3 2,430.9 5,334.4 3. Centrally Sponsored Schemes 1,442.8 318.8 526.0 1,979.6 – – – – 4. NEC/ Special Plan Scheme – – – – – – – – 5. Non-Plan Grants (a to c) 20,038.7 10,034.0 8,571.1 15,454.5 45,270.4 36,488.0 49,189.2 48,750.9 a) Statutory Grants 16,545.1 9,906.7 5,334.9 12,235.2 36,601.7 24,187.2 24,290.4 36,215.8 b) Grants for relief on account of Natural Calamities 2,082.2 – 2,925.0 3,065.0 5,475.8 8,272.5 8,272.5 8,685.0 c) Others 1,411.4 127.3 311.2 154.2 3,192.8 4,028.3 16,626.3 3,850.1 See 'Notes to Appendix I'. 172Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) SIKKIM TAMIL NADU Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 44,619.5 48,019.1 48,536.8 48,853.0 1,224,204.4 1,426,813.3 1,383,062.0 1,481,750.9 I. TAX REVENUE (A+B) 13,368.7 24,850.7 24,625.6 27,410.1 954,805.7 1,172,330.3 1,076,875.9 1,137,099.9 A. State's Own Tax Revenue (1 to 3) 5,275.5 5,603.8 5,922.8 6,460.6 786,565.4 960,831.4 865,377.0 906,918.7 1. Taxes on Income (i+ii) 79.4 85.1 85.1 90.1 – – – – i) Agricultural Income Tax – – – – – – – – ii) Taxes on Professions,Trades, Callings and Employment 79.4 85.1 85.1 90.1 – – – – 2. Taxes on Property and Capital Transactions (i to iii) 129.2 145.3 145.8 145.3 85,429.3 106,068.0 97,465.4 101,915.3 i) Land Revenue 61.6 68.9 68.9 68.9 1,705.4 2,034.1 2,591.6 3,152.7 ii) Stamps and Registration Fees 67.7 76.4 76.9 76.4 83,623.3 103,852.9 94,692.9 98,581.7 iii) Urban Immovable Property Tax – – – – 100.6 180.9 180.9 180.9 3. Taxes on Commodities and Services (i to vii) 5,066.9 5,373.4 5,691.8 6,225.2 701,136.1 854,763.4 767,911.6 805,003.3 i) Sales Tax (a to e) 2,821.0 3,000.0 3,275.0 3,610.0 571,908.0 688,745.7 619,729.2 648,350.4 a) State Sales Tax/VAT 2,535.9 2,640.0 2,915.0 1,250.0 533,356.7 650,292.3 577,910.5 607,435.9 b) Central Sales Tax 285.1 360.0 360.0 360.0 38,551.2 38,453.4 41,818.6 40,914.5 c) Surcharge on Sales Tax – – – – – – – – d) Receipts of Turnover Tax – – – – – – – – e) Other Receipts – – – 2,000.0 – – – – ii) State Excise 1,313.6 1,350.0 1,350.0 1,444.5 57,311.8 72,966.7 64,289.1 66,360.8 iii) Taxes on Vehicles 194.1 210.7 210.7 240.0 38,289.5 48,825.4 43,850.0 47,939.1 iv) Taxes on Goods and Passengers – – – – 19,088.3 27,491.9 22,672.4 22,372.4 v) Taxes and Duties on Electricity – – – – 10,920.9 12,193.4 12,135.8 14,329.0 vi) Entertainment Tax 15.4 6.0 6.0 6.0 466.4 958.2 1,471.1 1,518.3 vii) Other Taxes and Duties 722.7 806.6 850.1 924.7 3,151.3 3,582.1 3,764.1 4,133.4 B. Share in Central Taxes (i to ix) 8,093.2 19,246.9 18,702.8 20,949.5 168,240.3 211,498.9 211,498.9 230,181.2 i) Corporation Tax 2,825.8 6,393.0 6,043.2 6,589.2 58,751.0 70,079.3 70,079.3 72,230.3 ii) Income Tax 2,017.9 4,719.9 4,301.8 5,106.5 41,953.8 51,738.7 51,738.7 55,976.4 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure – – – – 1.4 – – – v) Taxes on Wealth 7.6 -0.2 -0.2 -0.2 158.6 -2.0 -2.0 -2.2 vi) Customs 1,308.7 2,967.4 2,991.3 3,283.2 27,209.5 32,527.9 32,527.9 35,990.1 vii) Union Excise Duties 739.0 1,929.9 2,390.7 2,623.2 15,364.3 21,155.0 21,155.0 28,755.2 viii) Service Tax 1,194.2 3,236.9 2,976.0 3,347.6 24,801.7 36,000.1 36,000.1 37,231.5 ix) Other Taxes and Duties on Commodities and Services – – – – – -0.1 -0.1 -0.1 II.NON-TAX REVENUE (C+D) 31,250.8 23,168.4 23,911.2 21,442.9 269,398.7 254,483.0 306,186.0 344,651.0 C. State's Own Non-Tax Revenue (1 to 6) 6,980.8 3,503.6 3,644.2 3,622.6 83,506.0 90,715.0 89,312.5 97,239.5 1. Interest Receipts 664.4 312.1 312.1 372.1 24,893.8 26,785.9 27,254.2 27,410.6 2. Dividends and Profits 8.7 10.0 98.0 10.0 994.6 720.8 1,341.7 1,337.9 173State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) SIKKIM TAMIL NADU Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 4,595.5 1,195.2 1,116.4 1,019.0 8,248.7 9,851.4 11,062.2 12,287.1 of which: State Lotteries 4,186.4 374.0 347.7 335.5 – 1.5 1.0 1.0 4. Social Services ( i to ix) 88.3 90.5 90.6 93.0 33,696.9 35,466.0 32,735.1 37,983.6 i) Education, Sports, Art and Culture 12.2 11.7 11.7 11.2 19,320.1 19,854.0 20,016.5 24,045.6 ii) Medical and Public Health 19.7 25.0 25.0 25.0 5,032.4 4,093.5 3,356.1 3,995.5 iii) Family Welfare – – – – 1,000.4 865.1 1,633.6 1,827.4 iv) Housing 5.1 5.5 5.5 5.7 924.8 916.0 1,244.1 955.1 v) Urban Development 11.2 4.1 4.1 4.1 6,079.5 8,132.7 4,884.1 5,573.4 vi) Labour and Employment 4.8 2.0 2.0 2.0 750.1 877.9 886.3 887.4 vii) Social Security and Welfare – – 0.1 0.1 448.6 560.5 536.9 520.1 viii) Water Supply and Sanitation 32.5 39.9 39.9 42.6 23.0 19.7 31.0 31.3 ix) Others 2.9 2.3 2.3 2.3 117.9 146.6 146.6 147.6 5. Fiscal Services – – – – – – – – 6. Economic Services ( i to xvii ) 1,624.0 1,895.8 2,027.1 2,128.5 15,672.0 17,890.9 16,919.3 18,220.4 i) Crop Husbandry 5.6 9.1 9.1 9.1 1,500.0 1,450.6 945.5 1,284.6 ii) Animal Husbandry 11.7 9.7 9.7 9.7 102.6 102.6 104.1 108.1 iii) Fisheries 1.1 0.5 0.4 0.3 86.4 104.2 92.0 96.0 iv) Forestry and Wildlife 114.5 120.6 120.6 120.6 1,413.0 1,430.2 708.4 1,585.9 v) Plantations 23.1 51.8 51.8 51.8 19.2 – – – vi) Co-operation 0.2 – 0.2 0.2 255.1 263.0 278.8 293.0 vii) Other Agricultural Programmes – – – – 346.5 441.0 364.5 383.6 viii) Major and Medium Irrigation Projects – – – – 504.3 306.3 305.9 334.4 ix) Minor Irrigation 0.7 2.2 2.2 2.0 20.7 21.6 21.6 22.2 x) Power 1,135.6 1,251.0 1,351.0 1,401.0 – – – – xi) Petroleum – – – – – 0.1 0.1 0.1 xii) Village and Small Industries 1.3 2.5 2.5 2.5 177.0 223.1 315.4 242.2 xiii) Industries@ 8.9 6.6 6.6 6.4 9,878.5 12,080.2 11,955.2 11,974.9 xiv) Ports and Light Houses – – – – 23.6 35.3 21.7 22.5 xv) Road Transport 276.3 393.5 423.6 470.0 – – – – xvi) Tourism 26.4 31.4 32.5 38.0 3.5 20.0 5.0 5.0 xvii) Others* 18.6 17.0 17.0 17.0 1,341.3 1,412.9 1,801.2 1,867.9 D. Grants from the Centre (1 to 5) 24,270.0 19,664.8 20,267.0 17,820.3 185,892.7 163,768.0 216,873.5 247,411.5 1. State Plan Schemes 17,385.4 8,408.8 8,414.3 4,466.8 112,553.4 112,110.2 133,545.0 166,312.2 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 29.1 97.7 157.7 60.0 2,817.9 8,050.6 10,689.0 6,379.1 3. Centrally Sponsored Schemes 5,784.6 9,616.2 10,009.3 11,732.5 9,743.2 3,158.2 11,527.0 11,855.8 4. NEC/ Special Plan Scheme 342.4 1,024.1 1,024.1 921.6 – – – – 5. Non-Plan Grants (a to c) 728.5 517.9 661.5 639.5 60,778.2 40,448.9 61,112.6 62,864.3 a) Statutory Grants – – – – 36,234.8 22,469.4 17,376.9 29,011.3 b) Grants for relief on account of Natural Calamities 248.9 280.0 279.0 290.0 1,338.0 – 6,430.5 5,347.5 c) Others 479.6 237.9 382.5 349.5 23,205.4 17,979.5 37,305.3 28,505.5 See 'Notes to Appendix I'. 174Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) TELANGANA TRIPURA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 510,417.9 941,315.1 793,128.0 1,009,247.5 92,397.3 125,247.4 108,211.0 128,859.8 I. TAX REVENUE (A+B) 374,768.8 593,180.0 561,303.7 688,252.6 29,043.9 32,100.0 47,594.5 57,398.1 A. State's Own Tax Revenue (1 to 3) 292,883.0 464,952.0 435,351.7 548,704.3 11,742.6 13,200.0 13,226.6 14,408.1 1. Taxes on Income (i+ii) 2,691.0 3,948.2 3,553.4 4,579.9 391.2 401.4 401.5 401.8 i) Agricultural Income Tax – – – – 2.1 1.4 1.5 1.8 ii) Taxes on Professions,Trades, Callings and Employment 2,691.0 3,948.2 3,553.4 4,579.9 389.1 400.0 400.0 400.0 2. Taxes on Property and Capital Transactions (i to iii) 22,348.6 37,805.9 34,225.3 43,854.8 483.8 700.6 500.6 486.0 i) Land Revenue 92.5 134.6 121.1 156.1 107.6 250.0 120.0 100.0 ii) Stamps and Registration Fees 21,769.0 37,000.0 33,300.0 42,920.0 375.6 450.0 380.0 380.0 iii) Urban Immovable Property Tax 487.0 671.3 804.2 778.7 0.6 0.6 0.6 6.0 3. Taxes on Commodities and Services (i to vii) 267,843.5 423,197.9 397,573.0 500,269.5 10,867.6 12,098.0 12,324.5 13,520.3 i) Sales Tax (a to e) 221,207.8 354,633.9 326,170.5 420,735.3 9,098.1 9,800.0 10,400.0 11,440.0 a) State Sales Tax/VAT 206,182.6 341,872.5 314,685.3 405,932.2 9,068.4 9,800.0 10,400.0 11,440.0 b) Central Sales Tax 14,612.2 12,172.4 10,955.2 14,120.0 29.7 – – – c) Surcharge on Sales Tax – – – – – – – – d) Receipts of Turnover Tax 332.9 466.9 420.2 541.6 – – – – e) Other Receipts 80.1 122.1 109.8 141.6 – – – – ii) State Excise 28,076.9 39,164.3 42,447.9 45,430.6 1,389.6 1,800.0 1,500.0 1,650.0 iii) Taxes on Vehicles 16,176.6 25,000.0 24,500.0 29,000.0 360.9 450.0 400.0 400.0 iv) Taxes on Goods and Passengers 74.9 89.1 325.1 103.4 – – – – v) Taxes and Duties on Electricity 208.7 1,630.9 1,467.8 1,891.8 0.3 0.7 0.5 0.5 vi) Entertainment Tax 729.4 1,010.3 1,159.3 1,171.9 7.0 – – – vii) Other Taxes and Duties 1,369.3 1,669.4 1,502.4 1,936.5 11.8 47.2 24.0 29.8 B. Share in Central Taxes (i to ix) 81,885.8 128,228.0 125,952.0 139,548.3 17,301.3 18,900.0 34,367.9 42,990.0 i) Corporation Tax 28,851.0 42,253.2 40,128.7 43,754.7 6,041.8 6,701.1 12,567.2 16,232.9 ii) Income Tax 20,611.6 27,475.2 28,565.5 33,908.6 4,314.4 4,029.5 7,011.3 8,904.3 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure 0.8 – – – 0.2 – 346.2 426.0 v) Taxes on Wealth 79.9 98.0 -1.2 -1.3 16.3 35.8 1.3 3.0 vi) Customs 13,364.6 19,606.5 19,862.9 21,801.6 2,798.2 3,348.2 6,091.7 7,678.1 vii) Union Excise Duties 7,345.8 13,029.0 15,875.3 17,419.0 1,580.0 2,158.6 3,928.2 4,536.6 viii) Service Tax 11,632.1 25,770.7 21,524.8 22,670.9 2,550.4 2,626.8 4,409.5 5,193.2 ix) Other Taxes and Duties on Commodities and Services – -4.5 -4.0 -5.2 – – 12.6 15.9 II.NON-TAX REVENUE (C+D) 135,649.1 348,135.1 231,824.4 320,994.9 63,353.4 93,147.4 60,616.5 71,461.7 C. State's Own Non-Tax Revenue (1 to 6) 64,468.2 224,132.7 107,219.4 175,423.2 1,956.4 3,100.0 2,840.8 2,951.4 1. Interest Receipts 27,660.2 27,939.5 25,145.6 17,010.1 460.2 840.0 940.0 850.0 2. Dividends and Profits 1,338.8 197.3 177.6 33.3 5.1 10.0 200.0 200.0 175State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) TELANGANA TRIPURA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 7,229.6 138,138.1 29,824.3 116,024.8 579.0 884.8 605.6 721.1 of which: State Lotteries – – – – – – – – 4. Social Services ( i to ix) 5,334.5 13,822.4 12,440.2 9,227.0 89.0 113.3 144.9 145.0 i) Education, Sports, Art and Culture 4,115.7 8,417.2 7,575.5 4,007.5 14.5 30.0 19.9 18.1 ii) Medical and Public Health 662.4 421.7 379.5 5,022.8 30.0 37.0 52.7 36.7 iii) Family Welfare 290.7 21.3 19.2 1.0 – – 1.0 1.6 iv) Housing 11.5 10.4 9.3 22.2 18.4 25.7 20.0 20.0 v) Urban Development 5.6 4,658.3 4,192.5 10.4 0.1 0.6 0.5 0.1 vi) Labour and Employment 112.5 186.1 167.5 96.4 2.9 5.5 5.0 5.0 vii) Social Security and Welfare 61.3 24.6 22.1 5.2 2.7 0.8 1.8 0.8 viii) Water Supply and Sanitation 14.3 47.0 42.3 12.2 19.2 12.1 41.5 60.5 ix) Others 60.6 35.9 32.3 49.2 1.3 1.7 2.5 2.2 5. Fiscal Services – – – – – – – – 6. Economic Services ( i to xvii ) 22,905.1 44,035.4 39,631.7 33,128.1 823.1 1,251.9 950.3 1,035.3 i) Crop Husbandry 26.2 88.9 80.0 18.2 27.9 28.0 15.0 28.0 ii) Animal Husbandry 6.7 11.2 10.1 10.2 24.7 16.6 11.0 27.0 iii) Fisheries 10.5 9.2 8.3 14.6 8.5 10.5 2.5 10.5 iv) Forestry and Wildlife 828.4 1,250.0 1,124.9 707.6 98.3 90.0 155.0 150.0 v) Plantations – – – – – – – – vi) Co-operation 77.8 99.5 89.6 171.5 0.9 38.1 1.0 1.0 vii) Other Agricultural Programmes – 0.2 0.2 1,332.5 – – – – viii) Major and Medium Irrigation Projects 244.6 960.1 864.1 732.8 – – – – ix) Minor Irrigation 364.9 52.3 47.1 9.0 2.4 6.5 2.5 2.5 x) Power 80.0 126.0 113.4 69.6 – – – – xi) Petroleum – – – – – – 0.1 – xii) Village and Small Industries 17.3 17.3 15.6 3.4 0.1 0.8 0.8 0.8 xiii) Industries@ 17,192.9 33,009.7 29,708.7 26,878.7 650.1 900.0 750.0 800.0 xiv) Ports and Light Houses – – – – – – – – xv) Road Transport – – – – – – – – xvi) Tourism 29.7 31.9 28.7 63.6 – – – – xvii) Others* 4,026.0 8,379.0 7,541.1 3,116.3 10.2 161.4 12.4 15.5 D. Grants from the Centre (1 to 5) 71,181.0 124,002.4 124,605.0 145,571.7 61,397.0 90,047.4 57,775.7 68,510.3 1. State Plan Schemes 50,276.3 64,972.4 65,575.0 79,489.4 47,201.7 69,387.2 40,151.9 47,330.3 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – 327.4 – – – 3. Centrally Sponsored Schemes – – – – 2,354.9 10,410.2 4,547.3 7,475.0 4. NEC/ Special Plan Scheme – – – – 647.7 900.0 500.0 900.0 5. Non-Plan Grants (a to c) 20,904.7 59,030.0 59,030.0 66,082.3 10,865.3 9,350.0 12,576.5 12,805.0 a) Statutory Grants 15,470.8 38,555.7 38,555.7 45,922.3 10,019.6 6,700.0 11,170.0 11,180.0 b) Grants for relief on account of Natural Calamities 1,612.1 2,474.3 2,474.3 2,160.0 – – – – c) Others 3,821.8 18,000.0 18,000.0 18,000.0 845.8 2,650.0 1,406.5 1,625.0 See 'Notes to Appendix I'. 176Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) UTTARAKHAND UTTAR PRADESH Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 202,465.5 257,776.7 260,128.2 322,758.7 1,934,216.0 2,498,802.3 2,477,224.3 2,815,554.4 I. TAX REVENUE (A+B) 121,307.7 149,895.7 150,812.8 181,311.3 1,407,953.3 1,786,441.1 1,807,135.6 2,068,936.0 A. State's Own Tax Revenue (1 to 3) 83,384.7 94,634.9 96,533.1 121,166.8 741,724.2 919,150.0 864,001.0 1,012,565.0 1. Taxes on Income (i+ii) 220.4 230.0 230.0 253.0 432.9 500.0 470.0 550.0 i) Agricultural Income Tax – – – – – – – – ii) Taxes on Professions,Trades, Callings and Employment 220.4 230.0 230.0 253.0 432.9 500.0 470.0 550.0 2. Taxes on Property and Capital Transactions (i to iii) 7,533.2 7,943.4 9,141.6 12,291.0 123,305.7 154,360.0 145,098.4 169,796.0 i) Land Revenue 392.6 171.2 169.5 267.6 5,272.3 6,000.0 5,640.0 6,600.0 ii) Stamps and Registration Fees 7,140.6 7,772.2 8,972.2 12,023.4 118,033.4 148,360.0 139,458.4 163,196.0 iii) Urban Immovable Property Tax – – – – – – – – 3. Taxes on Commodities and Services (i to vii) 75,631.1 86,461.5 87,161.5 108,622.9 617,985.5 764,290.0 718,432.6 842,219.0 i) Sales Tax (a to e) 54,648.4 62,098.1 62,098.1 73,233.1 429,345.6 526,730.0 494,526.2 579,403.0 a) State Sales Tax/VAT 48,061.0 62,030.0 62,030.0 73,033.0 398,126.8 488,764.8 458,839.0 537,641.3 b) Central Sales Tax 6,473.1 – – – 17,758.6 37,941.8 35,665.3 41,736.0 c) Surcharge on Sales Tax – – – – – – – – d) Receipts of Turnover Tax – – – – – – – – e) Other Receipts 114.3 68.1 68.1 200.1 13,460.2 23.3 21.8 25.7 ii) State Excise 14,866.6 17,993.3 17,993.3 21,992.7 134,825.7 175,000.0 164,500.0 192,500.0 iii) Taxes on Vehicles 3,937.0 4,350.0 4,350.0 6,100.0 37,970.3 46,580.0 43,785.2 51,238.0 iv) Taxes on Goods and Passengers – – – – 5.5 – – – v) Taxes and Duties on Electricity 1,926.5 1,750.0 1,750.0 3,500.0 10,854.4 10,000.0 10,000.0 12,500.0 vi) Entertainment Tax 252.6 265.0 265.0 291.5 4,946.5 5,768.5 5,422.4 6,345.4 vii) Other Taxes and Duties – 5.1 705.1 3,505.6 37.6 211.5 198.8 232.6 B. Share in Central Taxes (i to ix) 37,923.0 55,260.8 54,279.7 60,144.5 666,229.1 867,291.1 943,134.6 1,056,371.0 i) Corporation Tax 13,242.3 18,325.5 17,322.7 18,888.0 232,651.0 293,171.4 312,839.7 350,380.5 ii) Income Tax 9,456.3 13,529.5 12,331.1 14,637.6 166,135.2 193,236.7 230,966.0 258,681.9 iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure 0.3 – – – 5.6 – – – v) Taxes on Wealth 35.8 -0.5 -0.5 -0.6 628.1 680.0 -9.1 – vi) Customs 6,132.9 8,505.9 8,574.4 9,411.3 107,748.4 135,979.9 145,207.3 162,682.2 vii) Union Excise Duties 3,463.1 5,532.0 6,853.0 7,519.4 60,842.1 89,997.8 94,437.6 105,770.1 viii) Service Tax 5,592.3 9,368.4 9,199.1 9,688.9 98,218.9 154,225.6 159,693.4 178,856.6 ix) Other Taxes and Duties on Commodities and Services – – -0.1 -0.1 -0.2 -0.3 -0.3 -0.3 II.NON-TAX REVENUE (C+D) 81,157.8 107,881.1 109,315.4 141,447.4 526,262.7 712,361.2 670,088.7 746,618.4 C. State's Own Non-Tax Revenue (1 to 6) 11,104.4 20,680.6 21,754.9 27,934.3 199,348.0 216,363.2 227,886.0 242,408.5 1. Interest Receipts 1,081.7 510.0 830.0 966.0 23,028.2 10,000.0 8,000.0 7,500.0 2. Dividends and Profits 1.1 1,000.0 1,000.0 2,500.0 80.8 80.0 450.0 80.0 177State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) UTTARAKHAND UTTAR PRADESH Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 1,880.5 7,106.0 7,109.0 7,819.1 71,221.5 57,158.1 58,086.6 51,579.7 of which: State Lotteries – – – – – – – – 4. Social Services ( i to ix) 1,209.4 1,118.1 1,830.1 2,078.1 65,139.8 86,211.6 97,997.5 116,650.0 i) Education, Sports, Art and Culture 436.1 427.5 427.5 470.3 57,985.2 76,000.0 90,849.3 111,703.1 ii) Medical and Public Health 377.8 379.5 1,079.5 992.7 1,683.6 1,750.0 1,750.0 1,750.0 iii) Family Welfare 0.2 0.4 0.4 0.5 3.0 33.5 10.0 10.0 iv) Housing 37.1 30.0 36.0 43.0 234.6 280.0 280.0 280.0 v) Urban Development 42.0 40.0 40.0 44.0 854.8 30.0 300.0 300.0 vi) Labour and Employment 261.4 32.9 32.9 293.2 667.5 600.0 1,500.0 600.0 vii) Social Security and Welfare 8.8 116.7 116.7 128.4 2,097.1 5,000.0 1,300.0 1,000.0 viii) Water Supply and Sanitation – 40.0 40.0 44.0 – 12.5 5.0 5.0 ix) Others 46.1 51.0 57.0 62.1 1,614.1 2,505.6 2,003.2 1,001.9 5. Fiscal Services – 0.1 0.1 0.1 0.6 0.4 0.4 0.4 6. Economic Services ( i to xvii ) 6,931.8 10,946.5 10,985.8 14,571.0 39,877.1 62,913.1 63,351.5 66,598.4 i) Crop Husbandry 48.5 41.4 41.4 68.1 591.8 600.0 572.3 557.9 ii) Animal Husbandry 24.8 31.0 31.0 34.1 387.6 500.0 500.0 654.7 iii) Fisheries 0.5 1.2 1.2 1.3 65.8 67.5 67.5 83.1 iv) Forestry and Wildlife 3,512.4 4,158.6 4,158.6 5,067.5 4,150.6 4,250.0 6,250.0 4,680.0 v) Plantations – – – – – – – – vi) Co-operation 11.7 25.0 25.0 27.5 98.0 156.8 1,620.0 215.8 vii) Other Agricultural Programmes 0.2 0.5 0.5 0.6 118.8 130.0 130.0 130.0 viii) Major and Medium Irrigation Projects 92.2 57.5 77.5 96.9 3,307.5 5,452.4 4,584.1 5,805.9 ix) Minor Irrigation 19.0 50.0 50.0 55.0 660.1 547.5 547.5 600.0 x) Power 450.1 1,430.0 1,430.0 3,513.0 9,678.7 27,000.0 27,000.0 27,000.0 xi) Petroleum – – – – – – – – xii) Village and Small Industries 3.6 0.9 2.1 3.9 586.6 19.6 600.0 600.0 xiii) Industries@ 2,237.2 5,011.5 5,011.5 5,512.7 10,312.6 15,003.7 11,998.7 16,504.0 xiv) Ports and Light Houses – – – – – – – – xv) Road Transport 8.5 8.0 8.1 9.9 81.5 50.0 50.0 50.0 xvi) Tourism 32.0 40.0 40.0 44.0 9.9 150.0 50.0 50.0 xvii) Others* 491.1 90.9 108.9 136.5 9,827.5 8,985.6 9,381.4 9,667.1 D. Grants from the Centre (1 to 5) 70,053.4 87,200.4 87,560.4 113,513.1 326,914.8 495,998.0 442,202.6 504,209.9 1. State Plan Schemes 40,831.4 37,568.1 37,748.1 43,699.0 65,760.2 92,987.7 481.1 363.8 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes 991.4 1,437.2 1,437.2 1,853.3 173.7 204.9 331.5 162.5 3. Centrally Sponsored Schemes 18,792.4 42,037.7 42,217.7 58,027.6 192,892.1 321,059.3 346,810.3 380,226.5 4. NEC/ Special Plan Scheme – – – – – – – – 5. Non-Plan Grants (a to c) 9,438.1 6,157.4 6,157.4 9,933.2 68,088.8 81,746.1 94,579.7 123,457.1 a) Statutory Grants 6,391.3 3,818.3 3,818.3 5,590.6 55,491.6 74,777.5 48,462.0 78,139.6 b) Grants for relief on account of Natural Calamities 683.0 1,890.0 1,890.0 1,980.0 9,426.2 3,510.0 5,062.5 5,317.5 c) Others 2,363.8 449.1 449.1 2,362.6 3,171.0 3,458.6 41,055.2 40,000.0 See 'Notes to Appendix I'. 178Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) WEST BENGAL Item 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) 1 2 3 4 5 TOTAL REVENUE (I+II) 865,142.1 1,131,002.2 1,096,317.3 1,295,303.3 I. TAX REVENUE (A+B) 640,069.1 784,631.3 800,835.9 926,347.9 A. State's Own Tax Revenue (1 to 3) 394,119.6 464,968.2 429,196.6 507,735.2 1. Taxes on Income (i+ii) 4,749.6 5,286.8 5,292.4 5,608.8 i) Agricultural Income Tax 108.2 108.0 113.6 119.3 ii) Taxes on Professions,Trades, Callings and Employment 4,641.4 5,178.8 5,178.8 5,489.5 2. Taxes on Property and Capital Transactions (i to iii) 64,719.0 76,295.3 68,523.6 78,421.9 i) Land Revenue 22,757.4 30,318.5 24,463.1 26,430.6 ii) Stamps and Registration Fees 41,962.0 45,976.7 44,060.1 51,990.9 iii) Urban Immovable Property Tax -0.3 – 0.4 0.4 3. Taxes on Commodities and Services (i to vii) 324,651.0 383,386.1 355,380.6 423,704.5 i) Sales Tax (a to f) 240,219.1 291,159.1 266,642.5 320,180.9 a) State Sales Tax/VAT 224,737.8 271,714.3 249,458.9 299,903.4 b) Central Sales Tax 15,471.0 19,441.6 17,172.1 20,263.9 d) Surcharge on Sales Tax – 0.4 – – e) Receipts of Turnover Tax 9.9 1.3 11.0 13.0 f) Other Receipts 0.4 1.6 0.5 0.5 ii) State Excise 35,870.2 44,181.5 39,815.9 46,982.9 iii) Taxes on Vehicles 15,046.8 15,900.0 16,551.5 19,034.0 iv) Taxes on Goods and Passengers 8,588.6 9,764.7 9,764.7 11,810.0 v) Taxes and Duties on Electricity 19,468.3 16,602.2 16,602.2 19,092.5 vi) Entertainment Tax 805.7 821.0 886.3 974.9 vii) Other Taxes and Duties 4,652.3 4,957.6 5,117.5 5,629.3 B. Share in Central Taxes (i to ix) 245,949.5 319,663.1 371,639.3 418,612.7 i) Corporation Tax 85,885.9 110,647.3 117,024.4 131,497.5 ii) Income Tax 61,330.8 68,488.8 81,285.4 101,906.8 iii) Estate Duty – – – – iv) Other Taxes on Income and Expenditure 2.1 – – – v) Taxes on Wealth 231.9 276.6 28.1 -4.0 vi) Customs 39,776.6 51,654.8 59,507.8 65,521.2 vii) Union Excise Duties 22,460.6 36,369.0 49,580.7 52,349.8 viii) Service Tax 36,261.5 52,226.8 63,940.1 67,341.5 ix) Other Taxes and Duties on Commodities and Services – -0.1 272.8 -0.1 II.NON-TAX REVENUE (C+D) 225,073.0 346,370.9 295,481.3 368,955.4 C. State's Own Non-Tax Revenue (1 to 6) 16,266.6 23,798.9 21,420.1 26,880.0 1. Interest Receipts 2,774.6 11,529.3 2,998.2 3,238.0 2. Dividends and Profits 56.4 97.4 61.0 65.8 179State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) WEST BENGAL Item 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) 1 2 3 4 5 3. General Services 7,677.4 6,001.6 4,887.6 5,293.6 of which: State Lotteries 1,576.3 1,979.2 1,702.4 1,838.6 4. Social Services ( i to ix) 2,284.0 2,525.6 2,467.6 2,710.1 i) Education, Sports, Art and Culture 533.2 737.0 576.2 622.2 ii) Medical and Public Health 1,032.9 1,066.6 1,116.1 1,230.5 iii) Family Welfare 0.5 0.7 0.6 0.6 iv) Housing 171.7 187.9 185.5 220.3 v) Urban Development 290.6 273.3 313.8 339.0 vi) Labour and Employment 58.5 67.3 63.1 68.2 vii) Social Security and Welfare 54.3 32.7 58.6 63.3 viii) Water Supply and Sanitation 83.3 105.5 89.9 97.1 ix) Others 59.0 54.5 63.7 68.8 5. Fiscal Services – – – – 6. Economic Services ( i to xvii ) 3,474.2 3,645.0 11,005.7 15,572.4 i) Crop Husbandry 47.7 78.1 51.5 55.6 ii) Animal Husbandry 34.1 35.1 36.8 39.7 iii) Fisheries 7.3 14.8 7.9 8.6 iv) Forestry and Wildlife 1,357.3 1,443.5 1,465.9 1,603.2 v) Plantations 0.3 0.2 0.3 0.3 vi) Co-operation 73.4 86.4 79.3 85.7 vii) Other Agricultural Programmes 1.7 3.3 1.8 1.9 viii) Major and Medium Irrigation Projects 112.6 143.6 121.7 131.4 ix) Minor Irrigation 184.5 207.7 199.3 215.2 x) Power – 0.1 – – xi) Petroleum 0.1 0.2 0.1 0.1 xii) Village and Small Industries 19.4 24.8 20.9 22.6 xiii) Industries@ 480.6 539.8 7,772.6 12,060.6 xiv) Ports and Light Houses 2.2 1.6 2.4 2.6 xv) Road Transport – – – – xvi) Tourism 60.1 1.2 65.0 70.2 xvii) Others* 1,092.8 1,064.8 1,180.2 1,274.7 D. Grants from the Centre (1 to 5) 208,806.4 322,572.0 274,061.2 342,075.4 1. State Plan Schemes 172,502.4 247,299.9 157,380.3 244,206.1 of which: Advance release of Plan Assistance for Natural Calamities – – – – 2. Central Plan Schemes 3,655.8 5,190.6 1,068.8 1,105.0 3. Centrally Sponsored Schemes -62.5 – 52.7 110.0 4. NEC/ Special Plan Scheme – – – – 5. Non-Plan Grants (a to c) 32,710.7 70,081.5 115,559.5 96,654.3 a) Statutory Grants 22,511.3 29,968.3 95,030.4 68,536.5 b) Grants for relief on account of Natural Calamities 2,778.8 2,778.8 3,870.0 5,420.0 c) Others 7,420.6 37,334.4 16,659.1 22,697.8 180Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) All STATES Item 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) 1 2 3 4 5 TOTAL REVENUE (I+II) 15,915,834.1 20,118,896.7 19,581,270.6 22,573,824.3 I. TAX REVENUE (A+B) 11,171,128.5 14,177,303.7 14,077,787.1 15,953,684.9 A. State's Own Tax Revenue (1 to 3) 7,792,775.5 9,322,116.0 8,910,129.3 10,143,022.7 1. Taxes on Income (i+ii) 53,359.8 62,971.9 59,339.0 65,188.2 i) Agricultural Income Tax 904.2 1,821.5 1,081.5 1,160.6 ii) Taxes on Professions,Trades, Callings and Employment 52,455.6 61,150.4 58,257.5 64,027.6 2. Taxes on Property and Capital Transactions (i to iii) 945,851.4 1,172,290.4 1,095,934.7 1,246,654.7 i) Land Revenue 87,409.3 136,472.8 113,086.4 140,808.2 ii) Stamps and Registration Fees 847,263.1 1,017,537.0 967,402.2 1,088,583.6 iii) Urban Immovable Property Tax 11,178.9 18,280.6 15,446.2 17,262.9 3. Taxes on Commodities and Services (i to vii) 6,793,564.3 8,086,853.6 7,754,855.6 8,831,179.8 i) Sales Tax (a to f) 4,942,654.5 5,943,323.2 5,617,007.8 6,429,888.4 a) State Sales Tax/VAT 4,314,094.3 5,237,462.5 4,944,116.3 5,643,643.5 b) Central Sales Tax 347,078.7 367,066.4 355,107.3 402,192.2 d) Surcharge on Sales Tax 4,259.4 0.9 0.2 0.2 e) Receipts of Turnover Tax 874.3 906.5 869.1 1,053.7 f) Other Receipts 276,347.9 337,886.8 316,914.9 382,998.8 ii) State Excise 903,892.3 1,092,616.3 1,073,310.3 1,193,360.5 iii) Taxes on Vehicles 414,070.3 463,801.3 456,202.2 523,995.3 iv) Taxes on Goods and Passengers 196,063.7 228,683.0 235,357.6 269,645.4 v) Taxes and Duties on Electricity 257,479.1 284,153.5 296,762.4 327,715.6 vi) Entertainment Tax 23,981.3 24,171.9 24,660.9 28,155.0 vii) Other Taxes and Duties 55,423.1 50,104.3 51,554.4 58,419.5 B. Share in Central Taxes (i to ix) 3,378,353.0 4,855,187.7 5,167,657.8 5,810,662.2 i) Corporation Tax 1,182,349.8 1,639,847.3 1,688,084.0 1,898,179.1 ii) Income Tax 844,311.6 1,128,769.5 1,214,731.0 1,410,498.1 iii) Estate Duty – -0.7 -0.7 -0.7 iv) Other Taxes on Income and Expenditure 26.4 – 350.9 428.1 v) Taxes on Wealth 3,192.4 2,829.9 2,467.3 2,551.4 vi) Customs 547,585.7 770,158.2 823,970.4 921,616.6 vii) Union Excise Duties 309,205.0 507,491.8 583,914.3 651,802.2 viii) Service Tax 491,418.3 805,512.0 852,921.8 924,928.3 ix) Other Taxes and Duties on Commodities and Services 263.7 579.7 1,218.8 659.0 II.NON-TAX REVENUE (C+D) 4,744,705.6 5,941,593.0 5,503,483.5 6,620,139.4 C. State's Own Non-Tax Revenue (1 to 6) 1,436,658.9 1,868,757.8 1,635,228.8 1,949,263.6 1. Interest Receipts 241,346.6 187,387.3 173,486.5 165,902.3 2. Dividends and Profits 20,722.3 22,393.1 20,772.1 23,371.3 181State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) All STATES Item 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) 1 2 3 4 5 3. General Services 249,001.9 426,300.8 311,399.8 432,113.5 of which: State Lotteries 64,103.0 70,652.9 70,662.8 86,733.6 4. Social Services ( i to ix) 259,265.4 338,744.4 301,614.5 391,214.6 i) Education, Sports, Art and Culture 154,233.7 176,920.0 195,661.3 228,072.7 ii) Medical and Public Health 25,559.6 26,688.2 29,759.0 36,221.2 iii) Family Welfare 1,990.9 1,412.4 2,559.1 2,633.5 iv) Housing 3,733.7 14,922.7 4,525.2 14,474.5 v) Urban Development 37,403.9 80,263.8 31,519.7 69,968.6 vi) Labour and Employment 12,737.7 12,202.3 13,775.4 13,924.4 vii) Social Security and Welfare 9,711.0 9,241.3 7,117.1 7,041.5 viii) Water Supply and Sanitation 7,386.3 11,147.4 10,092.7 13,064.4 ix) Others 6,508.8 5,946.3 6,605.0 5,813.9 5. Fiscal Services 2.2 2.0 1.3 1.4 6. Economic Services ( i to xvii ) 666,320.4 893,930.2 827,954.6 936,660.5 i) Crop Husbandry 5,519.8 6,709.9 5,849.4 6,393.7 ii) Animal Husbandry 1,729.6 3,301.8 2,417.6 2,731.4 iii) Fisheries 1,736.1 2,224.6 2,970.1 3,209.5 iv) Forestry and Wildlife 43,199.7 58,094.6 58,508.0 67,538.7 v) Plantations 42.7 52.1 52.2 52.4 vi) Co-operation 4,234.2 5,836.7 7,627.9 5,964.3 vii) Other Agricultural Programmes 1,108.5 2,206.0 2,102.1 3,559.8 viii) Major and Medium Irrigation Projects 41,626.3 47,195.0 47,446.2 54,635.5 ix) Minor Irrigation 7,365.3 9,250.3 10,367.1 10,248.7 x) Power 77,777.2 102,131.3 106,288.0 110,626.7 xi) Petroleum 62,709.5 97,751.1 44,471.6 70,836.6 xii) Village and Small Industries 2,220.2 1,844.9 2,315.0 2,301.5 xiii) Industries@ 349,134.4 472,599.9 451,878.2 504,745.5 xiv) Ports and Light Houses 10,441.6 10,390.7 10,863.3 13,287.9 xv) Road Transport 15,131.7 18,251.2 16,909.0 22,794.9 xvi) Tourism 541.3 660.9 616.3 1,487.9 xvii) Others* 41,802.5 55,429.2 57,272.6 56,245.5 D. Grants from the Centre (1 to 5) 3,308,046.8 4,072,835.2 3,868,254.7 4,670,875.8 1. State Plan Schemes 2,020,655.7 2,032,411.3 1,627,353.6 2,185,220.5 of which: Advance release of Plan Assistance for Natural Calamities – – – – 2. Central Plan Schemes 62,659.7 138,518.2 134,960.5 150,989.0 3. Centrally Sponsored Schemes 506,721.8 878,282.1 928,355.9 1,065,110.9 4. NEC/ Special Plan Scheme 3,541.7 9,054.6 5,978.0 9,125.7 5. Non-Plan Grants (a to c) 714,467.8 1,014,569.0 1,171,606.6 1,260,429.7 a) Statutory Grants 439,635.4 629,114.4 653,211.2 740,408.1 b) Grants for relief on account of Natural Calamities 57,560.4 56,447.3 105,791.5 91,203.0 c) Others 217,272.0 329,007.4 412,603.9 428,818.6 182Appendix I Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) (` Million) NATIONAL CAPITAL TERRITORY OF DELHI PUDUCHERRY Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL REVENUE (I+II) 295,845.9 385,650.0 357,209.2 413,909.9 47,579.0 56,000.0 53,960.0 57,680.0 I. TAX REVENUE (A+B) 266,039.0 346,610.0 313,700.0 365,250.0 19,927.4 23,400.0 22,700.0 25,600.0 A. State's Own Tax Revenue (1 to 3) 266,039.0 346,610.0 313,700.0 365,250.0 19,927.4 23,400.0 22,700.0 25,600.0 1. Taxes on Income (i+ii) – – – – – – – – i) Agricultural Income Tax – – – – – – – – ii) Taxes on Professions,Trades, Callings and Employment – – – – – – – – 2. Taxes on Property and Capital Transactions (i to iii) 28,416.7 39,000.0 34,500.0 40,000.0 762.6 1,167.5 967.5 1,017.5 i) Land Revenue 617.9 0.2 0.2 0.2 13.0 17.5 17.5 17.5 ii) Stamps and Registration Fees 27,798.8 38,999.8 34,499.8 39,999.8 749.6 1,150.0 950.0 1,000.0 iii) Urban Immovable Property Tax – – – – – – – – 3. Taxes on Commodities and Services (i to vii) 237,622.3 307,610.0 279,200.0 325,250.0 19,164.8 22,232.5 21,732.5 24,582.5 i) Sales Tax (a to e) 182,893.1 240,000.0 210,000.0 245,000.0 13,131.3 15,100.0 14,400.0 16,000.0 a) State Sales Tax/VAT 163,057.6 216,799.0 187,224.7 218,428.7 13,131.3 15,100.0 14,400.0 16,000.0 b) Central Sales Tax 19,835.0 23,200.0 22,774.7 26,570.6 – – – – c) Surcharge on Sales Tax – – – – – – – – d) Receipts of Turnover Tax – – – – – – – – e) Other Receipts 0.5 1.0 0.6 0.7 – – – – ii) State Excise 34,223.9 41,000.0 45,000.0 52,000.0 5,446.7 6,300.0 6,500.0 7,750.0 iii) Taxes on Vehicles 15,588.3 19,000.0 17,000.0 19,500.0 584.6 830.0 830.0 830.0 iv) Taxes on Goods and Passengers – – – – – – – – v) Taxes and Duties on Electricity – – – – – – – – vi) Entertainment Tax 928.1 1,900.0 1,700.0 2,000.0 – – – – vii) Other Taxes and Duties 3,988.9 5,710.0 5,500.0 6,750.0 2.2 2.5 2.5 2.5 B. Share in Central Taxes (i to ix) – – – – – – – – i) Corporation Tax – – – – – – – – ii) Income Tax – – – – – – – – iii) Estate Duty – – – – – – – – iv) Other Taxes on Income and Expenditure – – – – – – – – v) Taxes on Wealth – – – – – – – – vi) Customs – – – – – – – – vii) Union Excise Duties – – – – – – – – viii) Service Tax – – – – – – – – ix) Other Taxes and Duties on Commodities and Services – – – – – – – – II.NON-TAX REVENUE (C+D) 29,806.8 39,040.0 43,509.2 48,659.9 27,651.6 32,600.0 31,260.0 32,080.0 C. State's Own Non-Tax Revenue (1 to 6) 6,325.4 11,270.0 5,690.0 9,960.0 13,003.5 14,600.0 13,600.0 13,700.0 1. Interest Receipts 3,505.2 7,400.0 1,731.6 6,114.7 916.4 849.1 849.1 887.3 2. Dividends and Profits 129.0 250.0 180.0 250.0 16.4 83.7 83.7 83.7 183State Finances : A Study of Budgets of 2016-17 Appendix I : Revenue Receipts of States and Union Territories with Legislature (Concld.) (` Million) NATIONAL CAPITAL TERRITORY OF DELHI PUDUCHERRY Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 3. General Services 1,303.7 1,812.5 1,510.4 1,812.7 162.6 156.8 156.8 137.3 of which: State Lotteries – – – – – – – – 4. Social Services ( i to ix) 938.3 1,158.2 1,643.5 1,173.2 208.4 278.7 278.7 360.6 i) Education, Sports, Art and Culture 207.4 182.5 182.5 182.5 9.9 11.4 11.4 24.4 ii) Medical and Public Health 582.0 806.0 1,292.3 821.0 91.5 125.4 125.4 190.1 iii) Family Welfare 0.1 0.2 0.2 0.2 – – – 0.1 iv) Housing 86.2 95.5 97.0 95.5 7.2 7.0 7.0 7.7 v) Urban Development – 0.1 0.1 0.1 0.2 0.1 0.1 0.5 vi) Labour and Employment 57.6 67.7 67.7 67.7 25.7 27.3 27.3 27.3 vii) Social Security and Welfare 5.0 6.0 3.5 6.0 1.6 2.9 2.9 2.9 viii) Water Supply and Sanitation – – – – 60.8 97.9 97.9 96.6 ix) Others – 0.2 0.2 0.2 11.7 6.8 6.8 11.0 5. Fiscal Services – – – – – – – – 6. Economic Services ( i to xvii ) 449.3 649.3 624.5 609.4 11,699.7 13,231.6 12,231.6 12,231.0 i) Crop Husbandry 2.4 2.8 3.3 2.8 4.3 4.7 4.7 7.2 ii) Animal Husbandry 4.2 3.0 3.0 3.0 1.5 1.3 1.3 1.3 iii) Fisheries 0.4 0.8 2.7 0.8 4.5 4.0 4.0 10.0 iv) Forestry and Wildlife 4.8 6.0 6.0 6.0 0.1 2.2 2.2 2.2 v) Plantations – – – – – – – – vi) Co-operation 4.8 6.0 19.0 6.0 5.1 4.1 4.1 5.0 vii) Other Agricultural Programmes 0.5 0.5 0.9 0.6 0.1 0.1 0.1 0.1 viii) Major and Medium Irrigation Projects 149.5 200.0 120.0 200.0 – – – – ix) Minor Irrigation – 0.1 0.1 0.1 0.8 1.3 1.3 1.6 x) Power 163.8 260.1 320.1 225.1 11,599.2 13,000.0 12,000.0 12,000.0 xi) Petroleum – – – – – – – – xii) Village and Small Industries 3.1 3.0 2.0 3.0 1.7 1.2 1.2 1.2 xiii) Industries@ 0.3 0.6 0.6 0.6 -4.1 50.1 50.1 7.9 xiv) Ports and Light Houses – – – – 54.0 125.2 125.2 110.0 xv) Road Transport – – – – – – – – xvi) Tourism 2.3 2.5 3.0 2.5 5.9 7.9 7.9 9.4 xvii) Others* 113.3 163.9 143.8 158.9 26.8 29.6 29.6 75.2 D. Grants from the Centre (1 to 5) 23,481.4 27,770.0 37,819.2 38,699.9 14,648.0 18,000.0 17,660.0 18,380.0 1. State Plan Schemes 14,673.5 8,182.5 7,158.9 7,879.9 6,000.0 7,440.0 6,940.0 7,620.0 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes 5,528.4 8,000.0 10,100.0 13,000.0 1,483.7 3,500.0 2,660.0 3,410.0 4. NEC/ Special Plan Scheme – – – – – – – – 5. Non-Plan Grants (a to c) 3,279.5 11,587.5 20,560.3 17,820.0 7,164.4 7,060.0 8,060.0 7,350.0 a) Statutory Grants 3,250.0 3,250.0 3,250.0 3,250.0 5,130.0 5,560.0 6,560.0 5,560.0 b) Grants for relief on account of Natural Calamities – – – – – – – – c) Others 29.5 8,337.5 17,310.3 14,570.0 2,034.4 1,500.0 1,500.0 1,790.0 ‘–’ : Nil/Negligible/Not available. @ : Include Non-Ferrous Mining and Metallurgical Industries and Other Industries. * : Include receipts from Dairy Development, Land Reforms, Other Rural Development Programmes, Hill Areas, Civil Aviation, Inland Water Transport, Foreign Trade and Export Promotion, Non-conventional Energy Sources, General Economic Services, Civil Supplies, Roads and Bridges, etc. Also see notes to Appendices. Note: Data pertaining to Andhra Pradesh, Arunachal Pradesh, Jammu & Kashmir and Uttarakhand for 2014-15 is taken from Finance Accounts of the State published by CAG. Source : Budget Documents of the State Governments. 184Appendix II 185 erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HSEDARP ARHDNA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 1.186,141,1 1.262,908 0.914,233 4.902,539 6.004,676 8.808,852 8.742,479 9.632,237 9.010,242 1.756,841,1 0.182,949 0.673,991 )III+II+I( ERUTIDNEPXE LATOT 9.291,257 3.038,324 6.263,823 4.201,966 2.855,014 2.445,852 1.240,856 2.886,614 9.353,142 3.194,168 4.768,266 9.326,891 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 2.493,094 0.616,672 3.877,312 5.775,534 8.557,552 7.128,971 7.958,234 7.207,852 9.651,471 0.985,224 0.506,003 0.489,121 )21 ot 1( secivreS laicoS .A 8.368,891 9.649,171 9.619,62 3.233,561 5.821,441 8.302,12 0.469,871 9.834,451 0.525,42 0.999,261 1.942,921 9.947,33 erutluC dna trA ,stropS ,noitacudE .1 4.628,24 0.200,33 3.428,9 9.213,63 9.992,53 0.310,1 5.521,93 0.653,83 5.967 0.377,63 1.647,92 9.620,7 htlaeH cilbuP dna lacideM .2 1.378,41 1.42 0.948,41 3.418,9 7.12 7.297,9 6.215,41 4.52 2.784,41 0.682,11 8.82 2.752,11 erafleW ylimaF .3 1.280,9 4.778,2 7.402,6 0.297,2 9.154,2 1.043 2.348,8 5.972,2 8.365,6 3.607,41 8.276,2 4.330,21 noitatinaS dna ylppuS retaW .4 9.769,9 6.463,1 3.306,8 3.299,4 1.998 2.390,4 3.415,5 8.720,1 5.684,4 4.747,7 5.039 9.618,6 gnisuoH .5 4.478,62 8.751,51 6.617,11 9.444,71 6.219,31 3.235,3 7.826,42 7.406,31 0.420,11 5.700,82 8.098,51 7.611,21 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 3.847,78 6.221,81 6.526,96 8.012,05 5.381,81 3.720,23 1.865,66 0.292,81 2.672,84 9.916,65 4.113,04 4.803,61 sessalC drawkcaB 4.361,2 4.137,1 0.234 3.081,2 1.973,1 2.108 8.289,1 5.943,1 3.336 6.090,2 8.744,1 8.246 erafleW ruobaL dna ruobaL .8 1.958,65 4.504,1 7.354,55 4.098,89 5.130,1 9.858,79 5.076,65 5.989 1.186,55 4.102,16 6.476,74 8.625,31 erafleW dna ytiruceS laicoS .9 8.767,33 0.212,52 8.555,8 0.132,13 0.020,32 0.112,8 5.031,03 0.020,32 5.011,7 8.390,82 2.967,02 5.423,7 noitirtuN .01 8.777,4 8.726,4 0.051 6.199,31 6.199,31 – 6.324,4 6.324,4 – 6.907,01 6.907,01 – seitimalaC larutaN fo tnuocca no feileR .11 2.095,2 9.341,1 3.644,1 7.483,2 4.634,1 2.849 9.594,1 9.598 0.006 8.453,2 2.471,1 6.081,1 *srehtO .21 7.897,162 3.412,741 3.485,411 8.425,332 3.208,451 5.227,87 4.281,522 5.589,751 9.691,76 3.209,834 3.262,263 9.936,67 )9 ot 1( secivreS cimonocE .B 9.812,28 6.007,65 3.815,52 1.646,47 9.438,16 2.118,21 2.563,58 6.487,76 6.085,71 1.510,101 9.863,09 2.646,01 )iix ot i( seitivitcA deillA dna erutlucirgA .1 1.302,06 4.068,14 7.243,81 0.701,95 6.819,94 5.881,9 1.208,56 3.787,35 7.410,21 8.548,68 5.998,77 4.649,8 yrdnabsuH porC)i 3.864 5.043 8.721 1.982 6.862 5.02 7.613 1.362 6.35 4.733 0.272 4.56 noitavresnoC retaW dna lioS)ii 5.344,7 1.412,5 4.922,2 0.872,5 4.521,4 6.251,1 4.781,6 4.798,4 0.092,1 1.641,5 3.645,4 8.995 yrdnabsuH laminA)iii – – – – – – – – – – – – tnempoleveD yriaD)vi 2.581,3 8.964 4.517,2 2.470,1 2.753 1.717 9.639,1 0.563 9.175,1 2.375 6.253 6.022 seirehsiF)v 4.480,3 4.614,2 0.866 8.965,2 8.779,1 0.295 8.007,2 3.869,1 5.237 8.793,2 2.569,1 6.234 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 8.107 – 8.107 9.614 – 9.614 0.146 – 0.146 5.622 – 5.622 gnisuoheraW dna egarotS dooF)iiiv 2.774,5 2.777,4 0.007 7.885,4 5.998,3 3.986 1.405,6 3.252,5 8.152,1 8.180,4 0.039,3 8.151 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 1.784,1 9.354,1 2.33 9.981,1 5.551,1 4.43 2.151,1 1.621,1 1.52 8.423,1 7.123,1 1.3 noitarepo-oC)ix 3.861 3.861 – 5.231 5.231 – 1.521 1.521 – 7.18 7.18 – semmargorP larutlucirgA rehtO)iix 3.315,201 8.157,33 5.167,86 4.358,48 8.686,72 7.661,75 8.840,56 8.920,92 1.910,63 8.686,59 8.076,24 0.610,35 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 7.365,6 6.082,6 1.382 6.559,5 4.364,5 2.294 3.164,6 2.385,5 0.878 2.427,94 8.132,84 4.294,1 lortnoC doolF dna noitagirrI .4 :hcihw fo 3.135,5 4.713,5 9.312 8.290,5 5.166,4 3.134 1.844,5 4.947,4 7.896 8.091,74 9.047,64 9.944 noitagirrI muideM dna rojaM )i 4.589 6.359 8.13 3.718 3.397 0.42 0.178 2.428 8.64 7.117,1 6.587 1.629 noitagirrI roniM )ii 6.9 6.9 – 7.8 7.8 – 7.9 7.9 – 3.507 3.507 – eganiarD dna lortnoC doolF )iii 5.089,63 2.645,63 3.434 2.081,44 2.440,44 0.631 6.947,24 7.466,24 9.48 1.661,421 4.999,321 7.661 ygrenE .5 1.319,63 8.825,63 3.483 5.477,24 5.656,24 0.811 9.617,24 0.256,24 9.46 7.031,421 7.099,321 0.041 rewoP :hcihw fo 5.335,01 8.794,2 7.530,8 1.460,5 5.224,3 6.146,1 3.095,6 1.339,1 2.756,4 5.725,42 2.735,12 4.099,2 )iii ot i( slareniM dna yrtsudnI .6 1.808,4 6.774,1 5.033,3 2.117,1 8.442,1 5.664 7.301,2 8.811,1 9.489 1.616,8 8.017,7 3.509 seirtsudnI llamS dna egalliV)i 3.006,5 2.020,1 2.085,4 8.213,3 7.771,2 0.531,1 5.644,4 3.418 2.236,3 3.276,51 4.628,31 9.548,1 @seirtsudnI)ii 1.521 – 1.521 1.04 – 1.04 1.04 – 1.04 1.932 – 1.932 **srehtO)iiiState Finances : A Study of Budgets of 2016-17 186 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HSEDARP ARHDNA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.718,9 5.767,8 0.050,1 7.013,9 0.451,9 7.651 6.001,9 6.059,8 0.051 3.403,33 2.742,23 1.750,1 )ii + i( snoitacinummoC dna tropsnarT .7 9.140,8 9.192,7 0.057 1.077,7 1.077,7 – 6.875,7 6.875,7 – 6.512,21 0.944,11 6.667 segdirB dna sdaoR)i 6.577,1 6.574,1 0.003 6.045,1 9.383,1 7.651 0.225,1 0.273,1 0.051 7.880,12 2.897,02 5.092 @@ srehtO)ii 4.553 4.53 0.023 4.15 7.02 7.03 3.47 7.22 6.15 7.492 4.52 3.962 tnemnorivnE dna ygolonhceT ,ecneicS .8 8.518,21 3.436,2 5.181,01 3.364,9 8.571,3 5.782,6 2.297,9 6.610,2 6.577,7 4.381,01 5.181,3 9.100,7 )vi ot i( secivreS cimonocE lareneG .9 9.648,8 8.877 1.860,8 7.141,6 1.283,1 6.957,4 4.271,5 4.485 0.885,4 0.020,6 2.466 8.553,5 secivreS cimonocE - tairaterceS)i 3.781,1 3.75 0.031,1 1.286 2.34 9.836 7.982,2 3.44 4.542,2 2.854 2.15 1.704 msiruoT)ii 8.026,1 3.538 5.587 4.993,1 9.966 4.927 1.464,1 6.356 5.018 5.765,2 9.416,1 6.259 seilppuS liviC)iii 8.061,1 9.269 9.791 1.042,1 5.080,1 6.951 0.668 3.437 7.131 6.731,1 2.158 4.682 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 2.828,883 8.177,483 4.650,4 0.744,562 4.281,562 6.462 7.545,513 7.888,413 0.756 0.309,582 9.051,582 1.257 )F ot A( )secivreS lareneG( 9.210,9 9.266,8 0.053 7.125,7 7.614,7 0.501 0.434,7 0.483,7 0.05 8.961,11 6.211,11 2.75 etatS fo snagrO .A 1.943,11 6.159,01 5.793 7.642,9 4.681,9 3.06 1.747,8 1.726,8 0.021 0.624,11 5.771,11 5.842 )ii + i( secivreS lacsiF .B 1.943,11 6.159,01 5.793 7.642,9 4.681,9 3.06 1.747,8 1.726,8 0.021 5.649,01 0.896,01 5.842 seituD dna sexaT fo noitcelloC)i – – – – – – – – – 5.974 5.974 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 5.335,821 5.335,821 – 7.878,99 7.878,99 – 3.480,711 3.480,711 – 7.202,501 7.202,501 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.059,5 0.059,5 – 0.001,5 0.001,5 – 3.201,5 3.201,5 – 5.031,5 5.031,5 – tbeD fo ecnadiovA 5.385,221 5.385,221 – 7.877,49 7.877,49 – 9.189,111 9.189,111 – 2.270,001 2.270,001 – )vi ot i( stnemyaP tseretnI .2 0.597,3 0.597,3 – 0.031,4 0.031,4 – 2.860,5 2.860,5 – 1.439,7 1.439,7 – ertneC eht morf snaoL no tseretnI)i 2.260,501 2.260,501 – 7.607,77 7.607,77 – 3.821,69 3.821,69 – 9.195,48 9.195,48 – tbeD lanretnI no tseretnI)ii :hcihw fo 7.172,78 7.172,78 – 4.683,36 4.683,36 – 4.334,18 4.334,18 – 8.605,56 8.605,56 – snaoL tekraM no tseretnI )a( 6.751,31 6.751,31 – 9.160,11 9.160,11 – 6.530,31 6.530,31 – 2.455,21 2.455,21 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 2.627,31 2.627,31 – 0.249,21 0.249,21 – 4.587,01 4.587,01 – 3.645,7 3.645,7 – .cte ,sdnuF tnedivorP – – – – – – – – – – – – srehtO)vi 5.035,87 6.122,57 9.803,3 4.928,25 1.037,25 3.99 3.200,46 3.515,36 0.784 3.635,06 9.980,06 4.644 )v ot i( secivreS evitartsinimdA .D 2.415,41 2.464,11 0.050,3 6.772,1 8.122,1 8.55 2.769,6 2.565,6 0.204 0.766,1 5.982,1 5.773 secivreS lareneG - tairaterceS)i 4.394,11 2.164,11 2.23 5.804,9 5.804,9 – 2.261,21 2.261,21 – 0.372,9 9.272,9 1.0 noitartsinimdA tcirtsiD)ii 5.470,24 5.460,24 0.01 6.035,33 6.035,33 – 9.024,63 9.024,63 – 7.597,04 7.597,04 – eciloP)iii 5.584,2 5.584,2 – 2.231,2 2.231,2 – 4.420,2 4.420,2 – 4.351,2 4.351,2 – skroW cilbuP)vi 0.369,7 3.647,7 7.612 5.084,6 0.734,6 5.34 6.724,6 6.243,6 0.58 2.746,6 3.875,6 9.86 ++ srehtO)v 4.104,161 4.104,161 – 4.769,59 4.769,59 – 1.772,811 1.772,811 – 8.817,99 8.817,99 – snoisneP .E 8.0 8.0 – 1.3 1.3 – 8.0 8.0 – 6.051,2- 6.051,2- – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 0.066 0.066 – 0.066 0.066 – 0.066 0.066 – 7.262,1 7.262,1 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 0.066 0.066 – 0.066 0.066 – 0.066 0.066 – 7.262,1 7.262,1 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 187 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HSEDARP LAHCANURA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.335,501 6.200,66 7.035,93 9.127,19 3.826,95 6.390,23 3.420,39 4.309,55 9.021,73 9.565,17 0.754,24 9.801,92 )III+II+I( ERUTIDNEPXE LATOT 8.618,67 4.675,83 4.042,83 4.654,66 0.649,43 4.015,13 2.513,36 4.346,72 8.176,53 0.049,05 8.094,22 3.944,82 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 1.123,93 3.866,02 7.256,81 1.288,82 7.803,41 4.375,41 3.863,03 5.474,21 7.398,71 9.385,32 7.511,01 3.864,31 )21 ot 1( secivreS laicoS .A 1.063,02 2.672,21 0.480,8 8.872,31 9.132,7 8.640,6 0.137,51 5.687,6 5.449,8 9.503,01 4.519,5 5.093,4 erutluC dna trA ,stropS ,noitacudE .1 8.647,8 0.162,4 7.584,4 6.738,5 7.131,3 8.507,2 0.132,6 3.418,2 7.614,3 2.470,5 5.376,2 6.004,2 htlaeH cilbuP dna lacideM .2 – – – 2.462 3.031 9.331 3.951 8.521 5.33 8.783 5.352 3.431 erafleW ylimaF .3 6.422,4 6.070,2 0.451,2 5.673,4 6.719,1 8.854,2 2.778,3 9.262,1 2.416,2 5.989,2 2.116 3.873,2 noitatinaS dna ylppuS retaW .4 9.774 9.722 0.052 9.204 1.791 8.502 8.712 2.41 6.302 6.922 3.11 3.812 gnisuoH .5 1.673,1 4.035 7.548 6.114,1 1.854 5.359 3.808 3.814 0.093 1.553 6.901 5.542 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS – – – – – – – – – – – – sessalC drawkcaB 2.083 5.431 7.542 8.413 1.511 7.991 5.576 3.701 2.865 2.491 3.49 9.99 erafleW ruobaL dna ruobaL .8 0.382,2 2.682 8.699,1 6.244,1 4.932 2.302,1 6.544,1 1.891 5.742,1 1.063,1 0.791 2.361,1 erafleW dna ytiruceS laicoS .9 1.764 0.1 1.664 7.235 1.1 6.135 5.463 1.1 4.363 8.863 2.0 6.863 noitirtuN .01 4.126 4.085 0.14 1.036 0.026 1.01 5.225 0.015 5.21 9.150,2 5.92 4.220,2 seitimalaC larutaN fo tnuocca no feileR .11 8.383 1.003 7.38 5.093 4.662 1.421 6.533 9.532 7.99 0.762 3.022 7.64 *srehtO .21 7.594,73 0.809,71 7.785,91 3.475,73 3.736,02 0.739,61 9.649,23 9.861,51 0.877,71 1.653,72 1.573,21 0.189,41 )9 ot 1( secivreS cimonocE .B 8.852,7 9.284,4 9.577,2 8.229,7 8.596,5 0.722,2 8.218,6 2.310,5 6.997,1 5.865,6 6.537,4 9.238,1 )iix ot i( seitivitcA deillA dna erutlucirgA .1 1.962,2 2.213,1 8.659 4.470,2 9.452,1 5.918 0.086,1 9.849 0.137 7.765,1 3.448 4.327 yrdnabsuH porC)i 3.396 3.866 0.52 1.565 8.235 3.23 0.544 6.524 4.91 7.494 7.593 1.99 noitavresnoC retaW dna lioS)ii 2.783,1 1.758 2.035 4.661,1 4.427 0.244 3.180,1 0.546 3.634 0.778 0.416 0.362 yrdnabsuH laminA)iii 2.442 5.91 6.422 3.891 0.51 3.381 3.02 1.9 2.11 8.12 7.6 0.51 tnempoleveD yriaD)vi 0.532 9.651 1.87 7.791 7.431 0.36 2.241 1.311 1.92 6.934 5.532 1.402 seirehsiF)v 7.108,1 7.180,1 0.027 1.421,3 4.296,2 6.134 1.100,3 2.475,2 9.624 6.363,2 3.260,2 3.103 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 4.953 2.042 2.911 6.863 6.212 0.651 3.113 9.381 4.721 8.155 7.864 1.38 gnisuoheraW dna egarotS dooF)iiiv 7.94 7.72 0.22 6.38 1.52 5.85 9.71 9.71 – 1.78 0.41 2.37 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 8.091 8.011 0.08 3.721 6.69 7.03 8.79 4.98 4.8 8.941 9.88 9.06 noitarepo-oC)ix 3.82 3.8 0.02 3.71 3.7 0.01 0.61 0.6 0.01 5.51 5.5 0.01 semmargorP larutlucirgA rehtO)iix 9.442,4 7.992,2 2.549,1 3.990,5 7.001,2 6.899,2 3.207,4 1.151,2 2.155,2 6.848,1 4.806 2.042,1 tnempoleveD laruR .2 7.275,1 3.8 4.465,1 9.100,1 9.6 0.599 4.458 5.3 0.158 0.968,1 5.0 6.868,1 semmargorP aerA laicepS .3 6.595,1 6.548 0.057 7.420,2 2.109 5.321,1 5.299 3.617 2.672 2.322,1 5.644 7.677 lortnoC doolF dna noitagirrI .4 :hcihw fo – – – – – – – – – – – – noitagirrI muideM dna rojaM )i 6.595,1 6.548 0.057 7.420,2 2.109 5.321,1 5.299 3.617 2.672 7.521,1 5.644 2.976 noitagirrI roniM )ii – – – – – – – – – – – – eganiarD dna lortnoC doolF )iii 6.608,6 9.087,4 7.520,2 1.487,5 3.687,4 9.799 5.165,4 9.189,2 6.975,1 2.893,4 2.923,2 0.960,2 ygrenE .5 4.227,4 4.227,4 – 5.983,5 2.227,4 3.766 5.042,4 9.189,2 6.852,1 3.423,4 2.923,2 1.599,1 rewoP :hcihw fo 3.411,1 0.865 3.645 0.827 6.284 5.542 3.588 5.524 8.954 3.626 5.993 8.622 )iii ot i( slareniM dna yrtsudnI .6 6.595 2.054 3.541 9.994 0.183 9.811 7.484 1.843 6.631 9.124 3.033 6.19 seirtsudnI llamS dna egalliV)i 3.062 9.201 4.751 1.311 0.78 1.62 5.191 6.07 9.021 0.201 5.46 5.73 @seirtsudnI)ii 4.852 8.41 6.342 0.511 6.41 4.001 2.902 9.6 4.202 4.201 7.4 7.79 **srehtO)iiiState Finances : A Study of Budgets of 2016-17 188 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HSEDARP LAHCANURA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.047,11 8.451,4 3.585,7 9.362,21 9.030,6 0.332,6 7.899,7 1.814,3 6.085,4 7.458,8 5.863,3 2.684,5 )ii + i( snoitacinummoC dna tropsnarT .7 8.563,01 8.508,2 0.065,7 2.839,01 1.877,4 1.061,6 6.516,6 9.142,2 7.373,4 6.409,7 2.164,2 4.344,5 segdirB dna sdaoR)i 3.473,1 0.943,1 3.52 7.523,1 8.252,1 9.27 1.383,1 2.671,1 9.602 1.059 3.709 8.24 @@ srehtO)ii 5.003 2.69 3.402 2.372 4.46 8.802 8.831 8.41 0.421 3.091 1.1 2.981 tnemnorivnE dna ygolonhceT ,ecneicS .8 2.268,2 6.176 5.091,2 4.674,2 6.865 8.709,1 6.000,6 6.444 0.655,5 2.777,1 7.584 5.192,1 )vi ot i( secivreS cimonocE lareneG .9 9.947,1 4.88 5.166,1 9.705,1 0.87 9.924,1 4.904,5 8.72 6.183,5 5.440,1 6.8 9.530,1 secivreS cimonocE - tairaterceS)i 4.884 4.48 0.404 5.172 4.27 1.991 0.781 3.24 7.441 5.932 6.301 9.531 msiruoT)ii 4.233 2.742 2.58 5.533 4.612 0.911 8.002 1.881 7.21 7.172 1.712 6.45 seilppuS liviC)iii 4.192 6.152 8.93 5.163 8.102 7.951 4.302 4.681 1.71 5.122 4.651 1.56 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 5.617,82 2.624,72 3.092,1 5.562,52 3.286,42 3.385 1.907,92 9.952,82 2.944,1 9.526,02 3.669,91 6.956 )F ot A( )secivreS lareneG( 3.042,1 3.232,1 0.8 0.458 0.458 1.0 9.626 9.626 – 3.792,1 2.772,1 1.02 etatS fo snagrO .A 6.424 1.463 5.06 7.263 3.523 4.73 6.765 6.342 9.323 9.013 8.142 1.96 )ii + i( secivreS lacsiF .B 7.014 7.153 0.95 4.253 2.513 1.73 0.955 3.532 7.323 0.003 3.432 7.56 seituD dna sexaT fo noitcelloC)i 9.31 4.21 5.1 4.01 1.01 3.0 5.8 3.8 3.0 9.01 5.7 4.3 secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 4.800,8 4.800,8 – 7.719,6 7.719,6 – 5.345,6 5.345,6 – 8.807,3 8.807,3 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.000,3 0.000,3 – 0.000,2 0.000,2 – 0.000,2 0.000,2 – 0.002 0.002 – tbeD fo ecnadiovA 4.800,5 4.800,5 – 7.719,4 7.719,4 – 5.345,4 5.345,4 – 8.805,3 8.805,3 – )vi ot i( stnemyaP tseretnI .2 – – – – – – – – – – – – ertneC eht morf snaoL no tseretnI)i – – – – – – – – – – – – tbeD lanretnI no tseretnI)ii :hcihw fo – – – – – – – – – – – – snaoL tekraM no tseretnI )a( – – – – – – – – – – – – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii – – – – – – – – – – – – .cte ,sdnuF tnedivorP 4.800,5 4.800,5 – 7.719,4 7.719,4 – 5.345,4 5.345,4 – 8.805,3 8.805,3 – srehtO)vi 3.306,31 5.183,21 8.122,1 4.916,21 6.370,21 8.545 9.075,41 7.544,31 2.521,1 8.894,01 4.829,9 4.075 )v ot i( secivreS evitartsinimdA .D 1.839 1.829 0.01 4.339 6.788 8.54 6.528 2.508 4.02 0.178 3.558 7.51 secivreS lareneG - tairaterceS)i 4.044,2 4.524,2 0.51 1.323,2 4.303,2 7.91 7.768,5 0.867,5 7.99 4.266,1 1.646,1 3.61 noitartsinimdA tcirtsiD)ii 1.745,7 3.734,6 8.901,1 0.988,6 0.495,6 0.592 6.177,5 6.679,4 0.597 8.248,5 7.075,5 0.272 eciloP)iii 6.249,1 6.249,1 – 4.167,1 4.336,1 0.821 4.705,1 6.483,1 8.221 8.185,1 6.363,1 2.812 skroW cilbuP)vi 0.537 0.846 0.78 5.217 2.556 3.75 6.895 3.115 3.78 8.045 7.294 2.84 ++ srehtO)v 0.034,5 0.034,5 – 0.894,4 0.894,4 – 9.193,7 9.193,7 – 1.708,4 1.708,4 – snoisneP .E 9.9 9.9 – 7.31 7.31 – 2.8 2.8 – 0.3 0.3 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP – – – – – – – – – – – – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC – – – – – – – – – – – – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 189 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA MASSA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 4.095,426 1.101,334 2.984,191 8.847,285 3.213,583 5.634,791 5.826,515 7.967,643 8.858,861 6.187,093 6.278,692 1.909,39 )III+II+I( ERUTIDNEPXE LATOT 7.684,614 3.997,632 4.786,971 6.648,204 9.259,702 7.398,491 0.875,653 7.457,981 4.328,661 6.036,152 9.223,161 7.703,09 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 3.977,092 8.127,461 4.750,621 5.043,482 4.348,751 1.794,621 0.737,442 1.016,141 8.621,301 4.778,081 1.949,911 3.829,06 )21 ot 1( secivreS laicoS .A 2.917,851 9.914,311 4.992,54 5.388,941 0.662,901 5.716,04 0.896,541 5.778,801 5.028,63 7.446,111 6.362,88 2.183,32 erutluC dna trA ,stropS ,noitacudE .1 5.380,63 0.744,61 5.636,91 1.373,93 0.864,51 1.509,32 1.015,92 0.338,41 1.776,41 2.079,61 7.697,11 5.371,5 htlaeH cilbuP dna lacideM .2 0.817,2 9.361 1.455,2 5.034,3 0.161 6.962,3 3.257,1 0.161 3.195,1 0.321,2 1.711 8.500,2 erafleW ylimaF .3 5.542,6 2.188,5 3.463 8.591,6 5.656,5 3.935 3.471,6 0.536,5 3.935 5.308,7 1.433,7 4.964 noitatinaS dna ylppuS retaW .4 0.503,22 5.98 5.512,22 3.374,41 6.48 7.883,41 9.124,41 2.33 7.883,41 0.766,8 5.401 5.265,8 gnisuoH .5 8.674,7 5.779,2 3.994,4 1.196,4 7.904 3.182,4 6.517,2 7.952 8.554,2 9.633,2 5.653 4.089,1 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 4.888,91 6.177 8.611,91 4.786,71 1.688 2.108,61 5.949,41 4.696 1.352,41 9.666,5 2.569 7.107,4 sessalC drawkcaB 7.714,1 3.141,1 5.672 4.618,2 7.629 7.988,1 5.774,2 2.429 3.355,1 0.545,1 0.687 0.957 erafleW ruobaL dna ruobaL .8 6.502,01 7.751,2 9.740,8 1.055,61 3.040,2 8.905,41 3.895,41 8.189,1 5.616,21 7.730,11 4.268,1 3.571,9 erafleW dna ytiruceS laicoS .9 9.800,4 4.62 5.289,3 9.131,6 3.72 6.401,6 9.180,4 3.72 6.450,4 9.517,4 0.96 9.646,4 noitirtuN .01 6.126,02 4.516,02 1.6 6.937,12 5.856,12 1.18 4.082,7 4.012,7 0.07 5.695,7 5.695,7 – seitimalaC larutaN fo tnuocca no feileR .11 0.980,1 4.030,1 6.85 9.763,1 7.852,1 2.901 1.770,1 5.079 6.601 3.077 5.796 7.27 *srehtO .21 4.707,521 4.770,27 0.036,35 1.605,811 5.901,05 6.693,86 1.148,111 5.441,84 5.696,36 2.357,07 8.373,14 4.973,92 )9 ot 1( secivreS cimonocE .B 4.477,93 7.082,22 7.394,71 9.787,83 0.018,51 9.779,22 3.890,53 2.272,51 1.628,91 8.088,02 4.209,11 4.879,8 )iix ot i( seitivitcA deillA dna erutlucirgA .1 9.610,31 6.641,3 3.078,9 3.388,51 8.763,3 5.515,21 1.274,41 8.571,3 3.692,11 0.189,7 2.737,2 8.342,5 yrdnabsuH porC)i 8.352,1 8.485 0.966 3.064,2 6.806 7.158,1 3.064,2 6.806 7.158,1 3.968 8.494 5.473 noitavresnoC retaW dna lioS)ii 7.627,3 1.551,3 6.175 5.371,4 7.720,3 8.541,1 7.120,4 7.720,3 0.499 5.036,2 2.703,2 2.323 yrdnabsuH laminA)iii 5.314 3.182 2.231 8.476 6.392 2.183 3.795 5.392 8.303 5.043 6.19 9.842 tnempoleveD yriaD)vi 4.387 0.864 3.513 3.881,1 8.944 5.837 0.781,1 8.944 1.737 7.609 5.653 2.055 seirehsiF)v 2.661,9 6.499,4 6.171,4 6.383,7 9.480,4 7.892,3 6.720,7 9.220,4 7.400,3 7.502,4 6.382,3 0.229 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 6.402,7 1.621,7 5.87 4.522,3 4.067,1 1.564,1 4.298,1 1.005,1 2.293 1.308 3.004 8.204 gnisuoheraW dna egarotS dooF)iiiv 1.603,2 3.794,1 9.808 1.203,2 5.033,1 6.179 6.331,2 0.213,1 6.128 6.142,2 7.744,1 9.397 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 6.557,1 1.249 5.318 5.023,1 6.397 9.625 3.031,1 6.887 7.143 1.467 3.496 8.96 noitarepo-oC)ix 6.741 7.48 9.26 0.671 1.39 9.28 0.671 1.39 9.28 4.831 1.98 3.94 semmargorP larutlucirgA rehtO)iix 9.155,93 0.661,61 9.583,32 9.964,23 5.337,3 3.637,82 1.282,23 8.356,3 3.826,82 4.845,61 6.101,3 7.644,31 tnempoleveD laruR .2 1.653,3 9.39 1.262,3 5.234,4 0.07 6.263,4 2.400,4 0.94 3.559,3 0.415,1 8.65- 8.075,1 semmargorP aerA laicepS .3 9.142,9 6.722,9 3.41 5.437,9 5.037,9 0.4 2.686,9 2.286,9 0.4 0.233,7 0.233,7 – lortnoC doolF dna noitagirrI .4 :hcihw fo 6.066,1 6.066,1 – 5.077,1 5.077,1 – 5.077,1 5.077,1 – 2.381,1 2.381,1 – noitagirrI muideM dna rojaM )i 5.993,4 5.883,4 0.11 4.458,4 4.158,4 0.3 6.718,4 6.418,4 0.3 6.545,3 6.545,3 – noitagirrI roniM )ii 4.131,3 1.821,3 3.3 8.650,3 9.550,3 0.1 3.540,3 4.440,3 0.1 1.365,2 1.365,2 – eganiarD dna lortnoC doolF )iii 5.119,1 7.709,1 8.3 6.741,1 8.341,1 8.3 6.741,1 8.341,1 8.3 6.831,1 5.731,1 1.1 ygrenE .5 9.209,1 9.209,1 – 2.931,1 2.931,1 – 2.931,1 2.931,1 – 0.431,1 0.431,1 – rewoP :hcihw fo 0.749,6 3.470,4 7.278,2 4.969,7 1.731,4 3.238,3 0.300,7 2.199,3 8.110,3 3.649,3 1.517,2 1.132,1 )iii ot i( slareniM dna yrtsudnI .6 1.628,4 5.309,2 6.229,1 6.162,6 7.519,2 0.643,3 5.833,5 0.318,2 5.525,2 4.133,3 2.523,2 3.600,1 seirtsudnI llamS dna egalliV)i 8.021,2 8.071,1 0.059 7.707,1 4.122,1 3.684 5.466,1 2.871,1 3.684 8.416 0.093 9.422 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 190 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA MASSA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.165,91 6.575,61 6.589,2 8.988,71 6.109,31 2.889,3 3.167,61 1.377,21 2.889,3 2.177,41 5.721,41 7.346 )ii + i( snoitacinummoC dna tropsnarT .7 3.303,71 1.666,41 2.736,2 9.228,51 2.770,21 7.547,3 6.918,41 9.370,11 7.547,3 7.602,31 0.316,21 7.395 segdirB dna sdaoR)i 9.752,2 5.909,1 3.843 0.760,2 4.428,1 5.242 7.149,1 2.996,1 5.242 5.465,1 5.415,1 9.94 @@ srehtO)ii 4.443 7.81 7.523 9.643 2.81 7.823 9.682 2.81 7.862 5.612 2.7 4.902 tnemnorivnE dna ygolonhceT ,ecneicS .8 0.910,5 8.237,1 1.682,3 8.727,5 9.465,1 8.261,4 6.175,5 2.165,1 4.010,4 4.504,4 2.701,1 2.892,3 )vi ot i( secivreS cimonocE lareneG .9 8.478,3 2.148 6.330,3 0.769,3 4.427 5.242,3 9.738,3 4.227 5.511,3 7.814,3 0.095 8.828,2 secivreS cimonocE - tairaterceS)i 4.803 3.612 1.29 3.878 6.501 7.277 8.258 6.501 2.747 2.643 2.69 0.052 msiruoT)ii 6.01 6.01 – 3.81 8.9 4.8 3.81 8.9 4.8 0.31 4.5 6.7 seilppuS liviC)iii 2.528 8.466 5.061 3.468 1.527 2.931 6.268 4.327 2.931 4.726 6.514 8.112 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 2.951,102 2.557,491 9.304,6 1.041,661 5.795,361 6.245,2 1.768,351 9.138,151 3.530,2 0.612,921 6.416,521 4.106,3 )F ot A( )secivreS lareneG( 9.047,4 9.047,4 – 7.435,6 7.484,6 0.05 6.539,5 6.539,5 – 8.569,2 8.569,2 – etatS fo snagrO .A 6.127,6 6.367,5 0.859 5.322,6 1.593,5 4.828 0.286,5 5.470,5 5.706 6.189,3 5.947,3 0.232 )ii + i( secivreS lacsiF .B 0.796,6 0.937,5 0.859 6.102,6 2.373,5 4.828 1.066,5 6.250,5 5.706 7.469,3 7.237,3 0.232 seituD dna sexaT fo noitcelloC)i 6.42 6.42 – 9.12 9.12 – 9.12 9.12 – 8.61 8.61 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 3.548,33 3.548,33 – 9.596,92 9.596,92 – 1.496,72 1.496,72 – 8.996,42 8.996,42 – )2 + 1( ro noitcudeR rof noitairporppA .1 1.257,1 1.257,1 – 7.475,1 7.475,1 – 9.275,1 9.275,1 – 4.263,1 4.263,1 – tbeD fo ecnadiovA 2.390,23 2.390,23 – 1.121,82 1.121,82 – 1.121,62 1.121,62 – 4.733,32 4.733,32 – )vi ot i( stnemyaP tseretnI .2 4.650,1 4.650,1 – 1.852,1 1.852,1 – 1.852,1 1.852,1 – 4.371,1 4.371,1 – ertneC eht morf snaoL no tseretnI)i 5.973,32 5.973,32 – 4.565,91 4.565,91 – 4.565,71 4.565,71 – 4.779,51 4.779,51 – tbeD lanretnI no tseretnI)ii :hcihw fo 0.382,21 0.382,21 – 8.540,01 8.540,01 – 3.453,8 3.453,8 – 5.479,7 5.479,7 – snaoL tekraM no tseretnI )a( 5.765,9 5.765,9 – 3.041,8 3.041,8 – 8.138,7 8.138,7 – 0.832,7 0.832,7 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 3.756,7 3.756,7 – 6.792,7 6.792,7 – 6.792,7 6.792,7 – 6.681,6 6.681,6 – .cte ,sdnuF tnedivorP – – – – – – – – – – – – srehtO)vi 1.654,17 2.010,66 9.544,5 9.574,65 7.118,45 2.466,1 3.543,25 5.719,05 8.724,1 4.191,04 3.228,63 1.963,3 )v ot i( secivreS evitartsinimdA .D 9.853,61 9.743,11 0.110,5 6.352,9 1.290,9 5.161 7.852,7 2.331,7 5.521 0.751,5 6.082,2 4.678,2 secivreS lareneG - tairaterceS)i 8.779,1 8.779,1 – 2.537,1 2.537,1 – 2.527,1 2.527,1 – 5.104,1 5.104,1 – noitartsinimdA tcirtsiD)ii 9.844,93 6.613,93 3.231 5.362,43 6.383,33 9.978 4.386,23 5.308,13 9.978 0.058,32 6.357,32 4.69 eciloP)iii 3.260,3 3.930,3 0.32 7.281,2 7.651,2 0.62 3.151,2 3.521,2 0.62 5.810,4 5.810,4 – skroW cilbuP)vi 2.806,01 5.823,01 6.972 9.040,9 1.444,8 8.695 7.625,8 3.031,8 4.693 3.467,5 0.863,5 3.693 ++ srehtO)v 9.108,67 9.108,67 – 7.941,36 7.941,36 – 7.941,26 7.941,26 – 2.073,25 2.073,25 – snoisneP .E 4.395,7 4.395,7 – 5.060,4 5.060,4 – 5.06 5.06 – 2.700,5 0.700,5 2.0 secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 5.449,6 6.645,1 9.793,5 0.267,31 9.167,31 1.0 3.381,5 2.381,5 1.0 0.539,9 0.539,9 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 5.449,6 6.645,1 9.793,5 0.267,31 9.167,31 1.0 3.381,5 2.381,5 1.0 0.539,9 0.539,9 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 191 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA RAHIB )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 8.704,990,1 6.510,086 2.293,914 8.376,610,1 9.502,836 9.764,873 1.180,219 2.545,095 9.535,123 8.996,527 3.022,074 5.974,552 )III+II+I( ERUTIDNEPXE LATOT 2.115,737 2.078,223 9.046,414 1.193,017 7.812,433 4.271,673 4.944,906 3.123,092 1.821,913 5.775,164 1.941,702 4.824,452 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 9.564,174 0.612,071 9.942,103 1.074,054 3.742,381 8.222,762 2.148,083 0.203,161 2.935,912 1.721,713 1.638,911 0.192,791 )21 ot 1( secivreS laicoS .A 1.696,712 7.558,011 4.048,601 4.992,142 9.450,121 5.442,021 4.766,112 2.330,211 2.436,99 7.176,261 4.241,48 3.925,87 erutluC dna trA ,stropS ,noitacudE .1 9.284,56 1.596,72 8.787,73 1.147,53 9.680,52 2.456,01 3.536,03 6.300,52 7.136,5 9.351,92 0.581,91 0.969,9 htlaeH cilbuP dna lacideM .2 1.544,2 1.547 0.007,1 5.541,4 5.547 0.004,3 5.541,4 5.547 0.004,3 0.827,3 1.215 9.512,3 erafleW ylimaF .3 2.180,9 4.065,4 8.025,4 5.386,9 9.383,4 6.992,5 3.235,8 9.383,4 4.841,4 5.240,6 5.134,3 0.116,2 noitatinaS dna ylppuS retaW .4 2.484,12 4.361 8.023,12 9.397,72 7.851 2.536,72 6.643,81 7.851 9.781,81 4.308,51 8.17 6.137,51 gnisuoH .5 4.073,82 3.026,31 1.057,41 2.667,02 2.562,8 0.105,21 2.073,71 5.434,7 7.539,9 8.845,41 4.127,3 4.728,01 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 1.828,53 3.222,2 8.506,33 6.597,14 3.702,2 3.885,93 0.923,43 6.702,2 5.121,23 0.540,32 7.715,1 3.725,12 sessalC drawkcaB 0.762,7 5.312,1 5.350,6 6.801,2 9.181,1 6.629 7.303,2 9.181,1 8.121,1 3.781,1 3.209 9.482 erafleW ruobaL dna ruobaL .8 1.183,26 7.378,1 4.705,06 8.709,53 6.446,1 1.362,43 5.049,43 6.195,1 8.843,33 5.211,34 3.988 2.322,24 erafleW dna ytiruceS laicoS .9 1.627,21 – 1.627,21 3.275,11 – 3.275,11 1.575,01 – 1.575,01 8.769,11 2.31- 1.189,11 noitirtuN .01 2.378,5 3.373,5 9.994 2.902,71 3.907,61 8.994 7.113,5 8.118,4 8.994 0.291,4 7.200,4 3.981 seitimalaC larutaN fo tnuocca no feileR .11 5.038,2 3.398,1 2.739 0.744,2 0.908,1 0.836 9.386,2 6.947,1 3.439 1.476,1 1.374,1 1.102 *srehtO .21 3.540,662 2.456,251 1.193,311 0.129,952 4.179,051 6.949,801 1.806,822 3.910,921 8.885,99 4.054,441 1.313,78 4.731,75 )9 ot 1( secivreS cimonocE .B 4.913,04 3.850,01 0.162,03 3.332,05 0.251,01 3.180,04 3.579,93 3.037,9 1.542,03 0.803,43 2.317,7 8.495,62 )iix ot i( seitivitcA deillA dna erutlucirgA .1 0.201,32 0.388,2 0.912,02 8.988,72 5.159,2 3.839,42 9.966,91 4.359,2 4.617,61 8.223,81 5.369,1 2.953,61 yrdnabsuH porC)i 6.541,2 0.97 7.660,2 5.258 0.76 5.587 5.415 5.46 0.054 0.003 1.94 0.152 noitavresnoC retaW dna lioS)ii 0.513,3 5.341,2 5.171,1 6.175,3 0.390,2 7.874,1 3.700,3 0.390,2 4.419 6.065,1 0.996,1 3.831- yrdnabsuH laminA)iii 7.340,1 7.39 0.059 9.890,1 9.89 0.000,1 9.811,1 9.89 0.020,1 7.753,1 1.38 6.472,1 tnempoleveD yriaD)vi 8.269 1.222 7.047 8.290,1 0.572 8.718 8.580,1 0.862 8.718 9.303 1.181 9.221 seirehsiF)v 7.453,2 3.312,1 5.141,1 5.670,3 5.131,1 0.549,1 0.652,2 0.111,1 0.541,1 7.810,3 0.359 6.560,2 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 1.032 – 1.032 3.783,6 – 3.783,6 9.961,2 – 9.961,2 0.381,2 – 0.381,2 gnisuoheraW dna egarotS dooF)iiiv 0.030,5 0.083,2 0.056,2 8.101,4 7.206,2 1.994,1 2.186,6 2.171,2 0.015,4 3.498,5 5.089,1 8.319,3 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 0.188,1 4.989 7.198 8.701,2 1.878 7.922,1 9.714,3 2.619 6.105,2 0.763,1 9.867 1.895 noitarepo-oC)ix 4.452 4.45 0.002 4.45 4.45 – 0.45 0.45 – – 0.53 0.53- semmargorP larutlucirgA rehtO)iix 3.792,601 7.715,26 6.977,34 7.405,77 3.175,14 4.339,53 7.097,77 4.598,93 3.598,73 3.596,04 6.890,12 7.695,91 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 3.225,11 1.030,01 2.294,1 2.233,51 9.139,31 3.004,1 2.452,51 9.383,31 3.078,1 7.991,01 8.518,8 9.383,1 lortnoC doolF dna noitagirrI .4 :hcihw fo 7.664,5 7.664,5 – 3.515,5 3.515,5 – 8.680,5 8.680,5 – 0.680,4 2.580,4 8.0 noitagirrI muideM dna rojaM )i 7.810,3 4.136,2 3.783 5.892,6 9.097,5 6.705 5.828,6 9.097,5 6.730,1 5.327,2 2.784,2 3.632 noitagirrI roniM )ii 4.559,1 0.239,1 4.32 0.146,2 8.526,2 2.51 5.125,2 3.605,2 2.51 4.352,2 4.342,2 0.01 eganiarD dna lortnoC doolF )iii 8.174,35 9.790,64 8.373,7 4.358,16 4.352,16 0.006 7.419,24 7.413,24 0.006 4.927,73 4.925,73 0.002 ygrenE .5 9.378,15 1.000,64 8.378,5 8.818,06 8.818,06 – 3.422,24 3.422,24 – 4.925,73 4.925,73 – rewoP :hcihw fo 1.646,9 9.229 2.327,8 2.454,21 4.149 8.215,11 6.138,9 9.049 7.098,8 3.216,5 7.866 6.349,4 )iii ot i( slareniM dna yrtsudnI .6 1.742,1 8.124 3.528 3.111,1 6.624 8.486 6.695,1 7.524 9.071,1 4.345 5.992 9.342 seirtsudnI llamS dna egalliV)i 0.993,8 1.105 9.798,7 9.243,11 8.415 1.828,01 0.532,8 2.515 8.917,7 9.860,5 2.963 8.996,4 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 192 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA RAHIB )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.755,02 8.505,02 7.15 1.173,12 1.424,02 0.749 6.634,02 3.814,02 3.81 0.659,9 8.070,9 2.588 )ii + i( snoitacinummoC dna tropsnarT .7 0.744,02 0.244,02 0.5 6.203,12 6.163,02 0.149 1.863,02 8.553,02 3.21 8.509,9 5.040,9 2.568 segdirB dna sdaoR)i 6.011 9.36 7.64 5.86 5.26 0.6 5.86 5.26 0.6 3.05 3.03 0.02 @@ srehtO)ii – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .8 9.032,42 4.125,2 5.907,12 0.271,12 3.796,2 7.474,81 9.404,22 7.533,2 2.960,02 6.949,5 5.614,2 1.335,3 )vi ot i( secivreS cimonocE lareneG .9 7.000,1 7.078 0.031 5.930,1 5.968 0.071 3.620,1 3.658 0.071 8.507 4.966 3.63 secivreS cimonocE - tairaterceS)i 6.492 6.951 0.531 0.003 0.061 0.041 0.042 0.061 0.08 5.471 2.111 3.36 msiruoT)ii 6.462,12 1.329 5.143,02 0.875,71 5.451,1 5.324,61 0.672,91 2.608 7.964,81 3.504,4 6.281,1 7.222,3 seilppuS liviC)iii 0.176,1 0.865 0.301,1 4.452,2 2.315 2.147,1 6.268,1 2.315 4.943,1 0.466 3.354 7.012 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 8.648,163 5.590,753 3.157,4 3.732,603 8.149,303 5.592,2 3.685,203 6.871,003 8.704,2 8.180,462 7.030,362 1.150,1 )F ot A( )secivreS lareneG( 6.953,31 6.923,31 0.03 8.335,31 8.364,31 0.07 6.823,31 6.852,31 0.07 2.921,01 9.211,01 3.61 etatS fo snagrO .A 7.788,01 0.058,9 6.730,1 8.779,9 0.733,9 7.046 7.420,01 9.823,9 7.596 6.389,6 9.484,6 6.894 )ii + i( secivreS lacsiF .B 8.268,01 2.528,9 6.730,1 1.357,9 4.211,9 7.046 4.008,9 7.401,9 7.596 0.659,6 3.754,6 6.894 seituD dna sexaT fo noitcelloC)i 9.42 9.42 – 6.422 6.422 – 3.422 3.422 – 6.72 6.72 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 4.904,78 4.904,78 – 9.712,77 9.712,77 – 3.621,77 3.621,77 – 1.040,17 1.040,17 – )2 + 1( ro noitcudeR rof noitairporppA .1 2.126,5 2.126,5 – 6.819,4 6.819,4 – 6.819,4 6.819,4 – 6.257,9 6.257,9 – tbeD fo ecnadiovA 2.887,18 2.887,18 – 3.992,27 3.992,27 – 7.702,27 7.702,27 – 5.782,16 5.782,16 – )vi ot i( stnemyaP tseretnI .2 7.886,3 7.886,3 – 5.978,3 5.978,3 – 5.978,3 5.978,3 – 4.710,4 4.710,4 – ertneC eht morf snaoL no tseretnI)i 8.559,86 8.559,86 – 6.813,06 6.813,06 – 4.964,85 4.964,85 – 5.815,94 5.815,94 – tbeD lanretnI no tseretnI)ii :hcihw fo 7.760,24 7.760,24 – 2.976,33 2.976,33 – 7.932,43 7.932,43 – 9.644,62 9.644,62 – snaoL tekraM no tseretnI )a( 3.453,22 3.453,22 – 8.030,22 8.030,22 – 2.807,91 2.807,91 – 9.733,91 9.733,91 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 0.960,9 0.960,9 – 9.120,8 9.120,8 – 0.487,9 0.487,9 – 9.817,7 9.817,7 – .cte ,sdnuF tnedivorP 8.47 8.47 – 3.97 3.97 – 8.47 8.47 – 6.23 6.23 – srehtO)vi 1.733,78 4.356,38 7.386,3 0.117,57 2.621,47 8.485,1 1.013,27 1.866,07 1.246,1 9.384,26 7.749,16 2.635 )v ot i( secivreS evitartsinimdA .D 3.384,2 6.450,2 7.824 1.114,2 1.909,1 1.205 9.172,2 8.968,1 1.204 9.109,1 8.253,1 1.945 secivreS lareneG - tairaterceS)i 5.780,6 5.299,5 0.59 1.003,5 1.081,5 0.021 8.482,5 8.461,5 0.021 0.243,3 6.893,3 6.65- noitartsinimdA tcirtsiD)ii 3.461,95 3.468,85 0.003 8.060,45 8.067,35 0.003 3.109,05 3.106,05 0.003 1.891,64 5.781,64 7.01 eciloP)iii 8.878,5 8.368,5 0.51 7.794,5 7.754,5 0.04 7.484,5 7.454,5 0.03 0.939,3 9.229,3 2.61 skroW cilbuP)vi 2.327,31 2.878,01 0.548,2 3.144,8 6.818,7 7.226 4.763,8 4.775,7 0.097 8.201,7 0.680,7 9.61 ++ srehtO)v 0.358,261 0.358,261 – 9.697,921 9.697,921 – 7.697,921 7.697,921 – 0.544,311 0.544,311 – snoisneP .E – – – – – – – – – – – – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 9.94 9.94 – 3.54 3.54 – 3.54 3.54 – 4.04 4.04 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 9.94 9.94 – 3.54 3.54 – 3.54 3.54 – 4.04 4.04 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 193 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HRAGSITTAHHC )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.598,365 3.533,972 1.065,482 5.656,845 4.011,272 1.645,672 1.892,735 5.699,452 7.103,282 0.279,493 6.280,581 4.988,902 )III+II+I( ERUTIDNEPXE LATOT 2.287,514 3.785,331 9.491,282 5.952,924 9.529,351 7.333,572 4.314,024 9.113,931 5.101,182 0.056,492 5.262,68 6.783,802 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 1.582,042 8.551,27 3.921,861 8.164,912 8.139,47 0.035,441 2.658,212 6.646,16 6.902,151 5.888,351 0.937,74 5.941,601 )21 ot 1( secivreS laicoS .A 8.190,331 4.563,54 4.627,78 9.274,811 6.629,83 2.645,97 3.012,021 8.790,93 5.211,18 6.965,29 6.649,13 0.326,06 erutluC dna trA ,stropS ,noitacudE .1 6.643,33 8.713,8 8.820,52 6.817,72 5.580,7 1.336,02 6.742,72 1.310,7 5.432,02 0.103,91 2.405,5 8.697,31 htlaeH cilbuP dna lacideM .2 4.339,2 5.1 9.139,2 2.480,2 5.1 7.280,2 2.480,2 5.1 7.280,2 8.786,1 – 8.786,1 erafleW ylimaF .3 2.794,8 5.565,2 7.139,5 4.075,9 5.910,2 0.155,7 4.582,9 4.730,2 0.842,7 7.919,5 8.075,1 9.843,4 noitatinaS dna ylppuS retaW .4 7.588,7 1.130,1 5.458,6 3.487,6 7.829 5.558,5 0.887,6 5.929 5.858,5 9.199,5 0.933 9.256,5 gnisuoH .5 3.888,61 4.805,3 9.973,31 7.027,7 0.209,1 7.818,5 7.693,9 7.169,1 0.534,7 7.946,3 4.495 3.550,3 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 5.376,2 5.037 0.349,1 2.008,2 2.895 0.202,2 0.234,2 2.895 8.338,1 1.048,1 3.224 9.714,1 sessalC drawkcaB 4.597,3 1.541,1 3.056,2 9.989,2 2.209 7.780,2 9.173,5 9.379 0.893,4 6.337,1 8.096 7.240,1 erafleW ruobaL dna ruobaL .8 4.547,91 4.075,5 1.571,41 5.516,71 2.334,5 4.281,21 8.783,91 4.934,5 4.849,31 6.010,31 6.989,3 0.120,9 erafleW dna ytiruceS laicoS .9 5.293,7 – 5.293,7 8.074,6 – 8.074,6 2.859,6 – 2.859,6 0.914,5 – 0.914,5 noitirtuN .01 2.148,2 0.038,2 2.11 0.012,61 0.012,61 – 0.807,2 0.807,2 – 2.929,1 2.929,1 – seitimalaC larutaN fo tnuocca no feileR .11 1.491,1 1.090,1 0.401 4.420,1 4.429 0.001 2.689 2.688 0.001 3.638 1.257 2.48 *srehtO .21 1.794,571 5.134,16 6.560,411 7.797,902 0.499,87 6.308,031 2.755,702 3.566,77 8.198,921 5.167,041 4.325,83 1.832,201 )9 ot 1( secivreS cimonocE .B 8.979,88 5.033,52 3.946,36 1.944,601 5.205,54 5.649,06 7.198,411 0.125,54 7.073,96 8.852,77 0.386,61 8.575,06 )iix ot i( seitivitcA deillA dna erutlucirgA .1 8.592,81 2.040,4 6.552,41 5.975,41 0.652,3 5.323,11 8.536,41 3.652,3 5.973,11 8.073,43 5.448,2 3.625,13 yrdnabsuH porC)i 2.943,1 4.243 8.600,1 4.955 0.823 4.132 4.953 0.823 4.13 7.152 6.132 1.02 noitavresnoC retaW dna lioS)ii 2.636,4 8.001,3 4.535,1 1.269,3 0.616,2 2.643,1 4.698,3 9.936,2 5.652,1 8.479,2 8.321,2 1.158 yrdnabsuH laminA)iii – – – – – – – – – – – – tnempoleveD yriaD)vi 2.987 4.753 8.134 2.816 0.392 3.523 5.957 0.392 5.664 7.626 0.542 7.183 seirehsiF)v 4.244,31 1.306,7 4.938,5 0.247,21 4.828,6 7.319,5 6.051,21 9.608,6 7.343,5 9.165,01 9.419,5 1.746,4 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 8.487,54 8.981,8 0.595,73 7.088,96 3.388,03 4.799,83 8.567,97 7.188,03 0.488,84 2.413,62 3.912,4 9.490,22 gnisuoheraW dna egarotS dooF)iiiv 3.284,1 9.261,1 5.913 0.252,1 0.288 0.073 0.252,1 0.288 0.073 9.498 9.957 0.531 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 8.968,2 9.335 9.533,2 1.555,2 0.614 1.931,2 2.277,1 1.334 1.933,1 3.171,1 0.443 4.728 noitarepo-oC)ix 0.033 – 0.033 0.003 – 0.003 0.003 – 0.003 3.29 – 3.29 semmargorP larutlucirgA rehtO)iix 7.545,84 4.310,61 4.235,23 5.935,74 4.279,41 1.765,23 3.418,44 1.804,21 2.604,23 5.878,53 1.290,9 4.687,62 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 1.202,4 1.256,3 0.055 3.406,3 8.350,3 5.055 2.596,3 4.441,3 8.055 1.615,4 9.054,2 2.560,2 lortnoC doolF dna noitagirrI .4 :hcihw fo 6.421,3 6.421,3 – 3.406,2 3.406,2 – 0.196,2 0.196,2 – 5.317,3 5.711,2 9.595,1 noitagirrI muideM dna rojaM )i 0.210,1 5.305 5.805 0.439 5.524 5.805 9.739 4.924 5.805 7.767 4.333 3.434 noitagirrI roniM )ii 0.42 0.42 – 0.42 0.42 – 0.42 0.42 – – – – eganiarD dna lortnoC doolF )iii 4.100,21 0.052,1 4.157,01 6.486,03 – 6.486,03 4.662,12 – 4.662,12 1.606,8 – 1.606,8 ygrenE .5 3.895,11 – 3.895,11 2.193,92 – 2.193,92 0.096,02 – 0.096,02 3.984,8 – 3.984,8 rewoP :hcihw fo 6.069,7 2.690,3 3.468,4 7.229,6 5.961,3 2.357,3 2.260,8 1.905,3 1.355,4 9.642,6 6.073,3 2.678,2 )iii ot i( slareniM dna yrtsudnI .6 0.658,1 2.349 9.219 5.117,1 9.908 5.109 0.558,1 5.038 5.420,1 8.352,1 7.286 1.175 seirtsudnI llamS dna egalliV)i 5.980,6 1.831,2 5.159,3 3.901,5 6.752,2 7.158,2 2.551,6 6.626,2 5.825,3 1.099,4 0.586,2 1.503,2 @seirtsudnI)ii 0.51 0.51 – 0.201 0.201 – 0.25 0.25 – 0.3 0.3 – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 194 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HRAGSITTAHHC )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.715,21 4.254,11 9.460,1 9.852,31 5.238,11 5.624,1 1.194,31 3.126,21 8.968 6.282,7 7.015,6 9.177 )ii + i( snoitacinummoC dna tropsnarT .7 9.874,11 6.944,11 4.92 7.458,11 1.238,11 6.22 5.346,21 9.026,21 6.22 5.815,6 7.015,6 8.7 segdirB dna sdaoR)i 4.830,1 9.2 6.530,1 2.404,1 3.0 9.304,1 6.748 3.0 3.748 1.467 – 1.467 @@ srehtO)ii 1.551 0.03 1.521 0.351 0.52 0.821 5.251 0.52 5.721 0.301 3.32 7.97 tnemnorivnE dna ygolonhceT ,ecneicS .8 0.531,1 9.606 2.825 6.581,1 3.834 3.747 8.381,1 5.634 3.747 6.968 8.293 7.674 )vi ot i( secivreS cimonocE lareneG .9 5.512 1.391 4.22 0.671 3.551 7.02 7.971 3.551 4.42 5.611 4.211 1.4 secivreS cimonocE - tairaterceS)i 5.833 – 5.833 6.395 – 6.395 6.395 – 6.395 5.264 – 5.264 msiruoT)ii – – – – – – – – – – – – seilppuS liviC)iii 1.185 8.314 3.761 0.614 0.382 0.331 5.014 2.182 3.921 6.092 4.082 2.01 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 6.357,731 4.883,531 2.563,2 0.271,901 6.959,701 4.212,1 9.602,601 8.600,501 2.002,1 6.587,98 7.330,98 9.157 )F ot A( )secivreS lareneG( 2.394,4 9.443,4 3.841 1.502,4 8.221,4 3.28 9.287,3 8.107,3 1.18 2.463,3 1.052,3 2.411 etatS fo snagrO .A 1.387,11 2.321,01 9.956,1 6.349,01 3.152,01 3.296 5.385,9 7.888,8 9.496 2.431,6 8.669,5 4.761 )ii + i( secivreS lacsiF .B 5.867,11 5.801,01 9.956,1 3.139,01 0.932,01 3.296 2.175,9 3.678,8 9.496 9.621,6 5.959,5 4.761 seituD dna sexaT fo noitcelloC)i 7.41 7.41 – 4.21 4.21 – 4.21 4.21 – 3.7 3.7 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 8.998,72 8.998,72 – 0.318,22 0.318,22 – 0.318,22 0.318,22 – 1.636,71 1.636,71 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.000,2 0.000,2 – 0.000,2 0.000,2 – 0.000,2 0.000,2 – 0.000,1 0.000,1 – tbeD fo ecnadiovA 8.998,52 8.998,52 – 0.318,02 0.318,02 – 0.318,02 0.318,02 – 1.636,61 1.636,61 – )vi ot i( stnemyaP tseretnI .2 0.056,1 0.056,1 – 1.835,1 1.835,1 – 1.835,1 1.835,1 – 8.854,1 8.854,1 – ertneC eht morf snaoL no tseretnI)i 0.863,02 0.863,02 – 3.295,51 3.295,51 – 3.295,51 3.295,51 – 1.074,11 1.074,11 – tbeD lanretnI no tseretnI)ii :hcihw fo 3.687,21 3.687,21 – 1.618,8 1.618,8 – 1.618,8 1.618,8 – 7.112,5 7.112,5 – snaoL tekraM no tseretnI )a( 0.004,5 0.004,5 – 0.004,5 0.004,5 – 0.004,5 0.004,5 – 1.261,5 1.261,5 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 0.068,2 0.068,2 – 0.018,2 0.018,2 – 0.018,2 0.018,2 – 5.489,2 5.489,2 – .cte ,sdnuF tnedivorP 8.120,1 8.120,1 – 7.278 7.278 – 7.278 7.278 – 7.227 7.227 – srehtO)vi 1.837,14 2.181,14 9.655 0.104,33 2.369,23 8.734 6.712,23 4.397,13 2.424 3.451,03 0.486,92 3.074 )v ot i( secivreS evitartsinimdA .D 2.081,1 6.171,1 5.8 5.259 2.939 3.31 8.739 6.539 2.2 9.667 2.667 7.0 secivreS lareneG - tairaterceS)i 3.706,2 3.706,2 – 8.002,2 8.002,2 – 2.802,2 2.802,2 – 0.759,1 0.759,1 – noitartsinimdA tcirtsiD)ii 5.165,13 7.560,13 8.594 2.699,42 9.006,42 3.593 5.398,32 2.894,32 3.593 3.258,12 5.865,12 7.382 eciloP)iii 1.310,2 1.179,1 1.24 0.723,1 5.513,1 5.11 7.833,1 2.723,1 5.11 0.416,2 8.434,2 3.971 skroW cilbuP)vi 1.673,4 5.563,4 6.01 5.429,3 8.609,3 8.71 5.938,3 2.428,3 3.51 1.469,2 4.759,2 7.6 ++ srehtO)v 6.638,15 6.638,15 – 4.608,73 4.608,73 – 4.608,73 4.608,73 – 2.594,23 2.594,23 – snoisneP .E 8.2 8.2 – 8.2 8.2 – 4.3 4.3 – 7.1 7.1 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 5.953,01 5.953,01 – 0.522,01 0.522,01 – 8.776,01 8.776,01 – 4.635,01 4.687,9 0.057 snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 5.953,01 5.953,01 – 0.522,01 0.522,01 – 8.776,01 8.776,01 – 4.635,01 4.687,9 0.057 snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 195 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA AOG )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 4.138,401 5.244,47 9.883,03 0.509,09 2.965,56 8.533,52 1.092,59 7.237,46 3.755,03 3.201,47 2.457,65 2.843,71 )III+II+I( ERUTIDNEPXE LATOT 3.667,37 5.690,44 8.966,92 9.255,46 7.377,93 2.977,42 7.796,86 0.387,83 7.419,92 1.704,05 5.493,33 6.210,71 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 5.281,14 0.942,12 5.339,91 4.708,43 1.916,81 3.881,61 6.742,73 8.918,81 8.724,81 5.741,82 8.723,61 7.918,11 )21 ot 1( secivreS laicoS .A 9.093,71 3.261,21 6.822,5 4.192,51 3.709,01 1.483,4 3.428,51 7.399,01 7.038,4 9.752,21 7.466,9 2.395,2 erutluC dna trA ,stropS ,noitacudE .1 1.294,7 2.205,4 9.989,2 3.962,6 2.959,3 1.013,2 4.133,6 9.599,3 4.533,2 3.587,4 9.820,3 4.657,1 htlaeH cilbuP dna lacideM .2 9.941 – 9.941 0.051 – 0.051 0.051 – 0.051 6.011 – 6.011 erafleW ylimaF .3 1.184,3 5.570,3 6.504 5.919,2 6.185,2 0.833 5.919,2 6.185,2 0.833 0.847,2 6.544,2 3.203 noitatinaS dna ylppuS retaW .4 2.641 2.641 – 0.341 0.341 – 0.341 0.341 – 4.311 4.311 – gnisuoH .5 0.143,2 2.772 8.360,2 2.309 6.441 6.857 8.253,2 9.061 9.191,2 4.676 3.311 1.365 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 2.656,1 0.9 2.746,1 5.880,1 0.7 5.180,1 0.882,1 0.7 0.182,1 1.431,1 6.6 5.721,1 sessalC drawkcaB 0.668 0.193 0.574 3.745 1.982 2.852 8.176 0.843 8.323 0.434 7.342 3.091 erafleW ruobaL dna ruobaL .8 1.618,6 5.745 6.862,6 6.537,6 9.364 7.172,6 1.708,6 3.664 9.043,6 8.864,5 6.925 2.939,4 erafleW dna ytiruceS laicoS .9 3.581 – 3.581 4.061 – 4.061 4.061 – 4.061 2.681 7.56 4.021 noitirtuN .01 3.742 9.54 4.102 3.142 3.14 0.002 3.142 3.14 0.002 8.85 8.85 – seitimalaC larutaN fo tnuocca no feileR .11 2.014 1.29 1.813 0.853 3.28 7.572 0.853 3.28 7.572 0.471 4.75 6.611 *srehtO .21 8.385,23 6.748,22 3.637,9 5.547,92 6.451,12 9.095,8 1.054,13 2.369,91 9.684,11 6.952,22 7.660,71 9.291,5 )9 ot 1( secivreS cimonocE .B 9.094,4 4.899 5.294,3 2.499,3 3.998 0.590,3 5.081,4 7.229 7.752,3 3.575,2 8.127 5.358,1 )iix ot i( seitivitcA deillA dna erutlucirgA .1 2.808,1 4.732 9.075,1 0.566,1 3.112 7.354,1 0.566,1 3.112 7.354,1 0.709 5.081 5.627 yrdnabsuH porC)i 0.92 5.71 6.11 9.03 8.61 1.41 9.03 8.61 1.41 4.81 2.11 2.7 noitavresnoC retaW dna lioS)ii 7.194 8.142 9.942 6.564 5.522 1.042 6.184 5.522 1.652 6.732 1.861 5.96 yrdnabsuH laminA)iii 8.298 0.5 7.788 8.916 0.5 8.416 3.696 0.5 3.196 0.424 0.4 1.024 tnempoleveD yriaD)vi 5.474 8.57 7.893 5.094 1.17 4.914 5.094 1.17 4.914 3.683 8.25 5.333 seirehsiF)v 1.794 7.852 4.832 2.794 5.032 7.662 1.105 4.132 8.962 9.644 5.502 5.142 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 8.46 2.63 6.82 4.14 5.83 9.2 5.07 0.04 4.03 0.81 7.71 3.0 gnisuoheraW dna egarotS dooF)iiiv 4.43 5.02 9.31 2.33 9.81 3.41 2.33 9.81 3.41 3.32 3.41 0.9 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 9.481 4.29 6.29 7.931 8.07 9.86 0.491 5.58 6.801 0.401 1.85 9.54 noitarepo-oC)ix 4.31 2.31 2.0 9.01 7.01 2.0 4.71 2.71 2.0 8.9 8.9 – semmargorP larutlucirgA rehtO)iix 9.868,1 5.437 4.431,1 2.415,1 3.546 9.868 1.417,1 9.746 2.660,1 8.757 4.413 4.344 tnempoleveD laruR .2 2.821 – 2.821 7.911 – 7.911 0.021 – 0.021 9.35 – 9.35 semmargorP aerA laicepS .3 7.015,1 1.439 6.675 4.156,1 3.788 1.467 4.156,1 3.788 1.467 3.900,1 7.696 6.213 lortnoC doolF dna noitagirrI .4 :hcihw fo 2.447 8.934 4.403 5.998 0.804 5.194 5.998 0.804 5.194 6.204 0.592 6.701 noitagirrI muideM dna rojaM )i 9.674 8.583 2.19 5.364 1.673 4.78 5.364 1.673 4.78 1.063 4.213 7.74 noitagirrI roniM )ii 0.171 0.89 0.37 0.771 0.29 0.58 0.771 0.29 0.58 9.651 4.97 4.77 eganiarD dna lortnoC doolF )iii 1.419,51 9.414,51 2.994 7.826,41 9.181,41 7.644 7.826,41 9.181,41 7.644 0.802,31 5.448,21 5.363 ygrenE .5 1.488,51 9.414,51 2.964 6.906,41 9.181,41 7.724 6.906,41 9.181,41 7.724 9.702,31 5.448,21 3.363 rewoP :hcihw fo 9.809,2 2.876,1 7.032,1 6.439,1 0.421 5.018,1 9.689,2 6.402 2.287,2 4.811,1 1.74 4.170,1 )iii ot i( slareniM dna yrtsudnI .6 5.058 1.811 4.237 6.044 6.39 0.743 2.779 1.321 0.458 0.071 9.52 1.441 seirtsudnI llamS dna egalliV)i 4.816,1 1.065,1 4.85 0.934,1 4.03 6.804,1 7.459,1 5.18 2.378,1 9.639 2.12 7.519 @seirtsudnI)ii 0.044 – 0.044 0.55 – 0.55 0.55 – 0.55 6.11 – 6.11 **srehtO)iiiState Finances : A Study of Budgets of 2016-17 196 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA AOG )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.466,3 1.317,2 5.159 2.376,3 6.057,2 5.229 9.827,3 7.867,2 3.069 0.586,2 6.132,2 4.354 )ii + i( snoitacinummoC dna tropsnarT .7 1.615,1 2.515,1 9.0 7.375,1 6.275,1 1.1 7.375,1 6.275,1 1.1 5.024,1 5.024,1 – segdirB dna sdaoR)i 5.841,2 9.791,1 6.059 4.990,2 0.871,1 4.129 2.551,2 1.691,1 2.959 6.462,1 2.118 4.354 @@ srehtO)ii 2.791 – 2.791 1.541 – 1.541 1.541 – 1.541 3.65 – 3.65 tnemnorivnE dna ygolonhceT ,ecneicS .8 4.009,1 4.473 0.625,1 4.480,2 1.666,1 3.814 4.492,2 0.053 4.449,1 5.597 5.012 0.585 )vi ot i( secivreS cimonocE lareneG .9 0.343 0.38 0.062 7.672 7.67 0.002 2.772 2.77 0.002 4.98 4.94 0.04 secivreS cimonocE - tairaterceS)i 0.890,1 0.911 0.979 7.825,1 7.644,1 1.28 4.726,1 8.111 6.515,1 4.955 5.16 9.794 msiruoT)ii 5.331 0.06 5.37 7.28 2.15 4.13 4.471 8.35 6.021 1.95 0.93 1.02 seilppuS liviC)iii 9.523 4.211 5.312 3.691 5.19 8.401 3.512 1.701 2.801 7.78 6.06 0.72 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 1.560,13 0.643,03 0.917 0.253,62 5.597,52 5.655 4.295,62 7.949,52 6.246 3.596,32 7.953,32 6.533 )F ot A( )secivreS lareneG( 1.352,1 7.402,1 4.84 2.330,1 5.299 7.04 5.540,1 8.400,1 7.04 3.868 3.638 0.23 etatS fo snagrO .A 3.708 3.517 0.29 5.116 9.635 5.47 0.527 8.046 1.48 9.094 9.054 0.04 )ii + i( secivreS lacsiF .B 1.608 1.417 0.29 5.116 9.635 5.47 7.327 6.936 1.48 9.094 9.054 0.04 seituD dna sexaT fo noitcelloC)i 3.1 3.1 – – – – 3.1 3.1 – – – – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 4.593,21 4.593,21 – 0.260,11 0.260,11 – 0.260,11 0.260,11 – 3.573,01 3.573,01 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.003 0.003 – 0.003 0.003 – 0.003 0.003 – 0.003 0.003 – tbeD fo ecnadiovA 4.590,21 4.590,21 – 0.267,01 0.267,01 – 0.267,01 0.267,01 – 3.570,01 3.570,01 – )vi ot i( stnemyaP tseretnI .2 3.303 3.303 – 3.303 3.303 – 3.303 3.303 – 6.232 6.232 – ertneC eht morf snaoL no tseretnI)i 4.152,9 4.152,9 – 3.822,8 3.822,8 – 3.822,8 3.822,8 – 4.394,7 4.394,7 – tbeD lanretnI no tseretnI)ii :hcihw fo 5.986,5 5.986,5 – 4.507,4 4.507,4 – 4.507,4 4.507,4 – 9.261,4 9.261,4 – snaoL tekraM no tseretnI )a( 0.499,2 0.499,2 – 0.499,2 0.499,2 – 0.499,2 0.499,2 – 4.578,2 4.578,2 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 0.047,1 0.047,1 – 6.635,1 6.635,1 – 6.635,1 6.635,1 – 4.274,1 4.274,1 – .cte ,sdnuF tnedivorP 7.008 7.008 – 8.396 8.396 – 8.396 8.396 – 9.678 9.678 – srehtO)vi 1.146,7 4.572,7 7.563 0.375,6 8.123,6 2.152 5.786,6 8.953,6 7.723 2.981,5 8.639,4 4.252 )v ot i( secivreS evitartsinimdA .D 4.894 4.764 0.13 5.644 5.514 0.13 5.644 5.514 0.13 4.743 4.723 0.02 secivreS lareneG - tairaterceS)i 0.264 0.264 – 1.814 1.814 – 1.814 1.814 – 0.273 0.273 – noitartsinimdA tcirtsiD)ii 8.022,4 8.012,4 0.01 0.675,3 0.275,3 0.4 0.675,3 0.275,3 0.4 8.007,2 8.007,2 – eciloP)iii 8.620,1 8.689 0.04 9.510,1 2.779 8.83 9.510,1 2.779 8.83 1.768 8.838 3.82 skroW cilbuP)vi 1.334,1 5.841,1 6.482 5.611,1 0.939 5.771 0.132,1 1.779 0.452 9.109 8.796 1.402 ++ srehtO)v 7.123,8 7.123,8 – 7.395,6 7.395,6 – 7.395,6 7.395,6 – 6.995,6 6.995,6 – snoisneP .E 5.646 5.334 0.312 6.874 5.882 1.091 6.874 5.882 1.091 0.271 8.061 1.11 secivreS lareneG suoenallecsiM .F :hcihw fo 5.52 5.52 – 5.52 5.52 – 5.52 5.52 – 0.5 0.5 – seirettoL etatS fo tnuocca no tnemyaP – – – – – – – – – – – – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC – – – – – – – – – – – – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 197 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA TARAJUG )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.992,131,1 7.586,227 3.316,804 7.772,700,1 5.311,956 2.461,843 8.668,910,1 9.213,656 9.355,363 1.715,668 2.456,006 9.268,562 )III+II+I( ERUTIDNEPXE LATOT 7.354,317 2.270,623 5.183,783 6.045,076 7.017,733 9.928,233 8.983,556 6.509,113 2.484,343 3.821,165 1.586,703 2.344,352 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 6.731,964 7.107,322 0.634,542 8.956,844 4.802,322 4.154,522 3.741,924 1.117,802 2.634,022 6.141,763 2.848,891 5.392,861 )21 ot 1( secivreS laicoS .A 0.689,191 1.736,051 9.843,14 1.652,981 8.211,841 3.341,14 6.843,381 8.102,741 8.641,63 1.112,461 0.396,931 1.815,42 erutluC dna trA ,stropS ,noitacudE .1 0.063,45 8.809,61 2.154,73 9.975,64 4.730,71 5.245,92 6.694,74 0.521,61 6.173,13 6.564,73 5.839,41 1.725,22 htlaeH cilbuP dna lacideM .2 1.500,9 1.81 0.789,8 3.825,8 3.51 0.315,8 4.241,8 5.61 9.521,8 7.115,6 8.41 9.694,6 erafleW ylimaF .3 7.648,9 4.733,1 3.905,8 0.405,01 6.721,1 3.673,9 3.138,5 1.421,1 2.707,4 5.254,2 1.101,1 4.153,1 noitatinaS dna ylppuS retaW .4 0.759,31 7.206,1 3.453,21 5.846,71 1.648,1 4.208,51 8.663,12 1.107,1 7.566,91 6.607,21 4.972,2 2.724,01 gnisuoH .5 6.111,39 1.446,63 5.764,65 1.601,38 4.048,13 7.562,15 2.538,57 8.560,82 4.967,74 0.270,27 4.017,72 7.163,44 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 0.909,33 9.833,2 1.075,13 8.712,92 8.863,2 0.948,62 5.126,82 1.862,2 4.353,62 5.995,32 0.951,2 5.044,12 sessalC drawkcaB 3.287,9 6.749,2 7.438,6 5.519,9 5.295,2 1.323,7 7.316,01 6.128,2 1.297,7 0.558,8 7.496,2 3.061,6 erafleW ruobaL dna ruobaL .8 2.628,9 1.505,1 1.123,8 0.273,8 9.472,1 2.790,7 0.377,8 5.624,1 4.643,7 8.979,6 5.921,1 3.058,5 erafleW dna ytiruceS laicoS .9 6.982,23 8.06 8.822,23 0.066,72 9.15 1.806,72 9.282,03 2.95 7.322,03 3.591,42 9.73 5.751,42 noitirtuN .01 7.396,8 7.396,8 – 6.401,61 6.401,61 – 2.319,6 2.319,6 – 0.213,6 0.213,6 – seitimalaC larutaN fo tnuocca no feileR .11 5.073,2 3.700,1 2.363,1 1.767,1 3.638 8.039 1.229,1 0.889 1.439 6.087,1 0.877 6.200,1 *srehtO .21 0.613,442 5.073,201 5.549,141 8.088,122 3.205,411 5.873,701 5.242,622 5.491,301 0.840,321 7.689,391 0.738,801 7.941,58 )9 ot 1( secivreS cimonocE .B 0.337,75 5.059,11 5.287,54 3.758,54 8.487,11 5.270,43 4.635,05 1.150,21 2.584,83 8.786,04 8.364,21 1.422,82 )iix ot i( seitivitcA deillA dna erutlucirgA .1 5.586,52 3.567,1 2.029,32 9.139,12 1.927,1 8.202,02 3.768,32 3.247,1 0.521,22 6.283,41 8.097,1 8.195,21 yrdnabsuH porC)i 5.043,2 3.113 2.920,2 7.037,1 9.723 8.204,1 5.257,1 7.713 8.434,1 4.680,1 6.162 8.428 noitavresnoC retaW dna lioS)ii 9.875,5 9.615,1 0.260,4 5.807,4 7.784,1 7.022,3 6.958,4 6.494,1 0.563,3 8.525,3 5.182,1 3.442,2 yrdnabsuH laminA)iii 9.383,1 5.4 4.973,1 6.457 5.4 1.057 6.619 5.4 1.219 8.296 – 8.296 tnempoleveD yriaD)vi 6.848,1 3.399 4.558 0.128,1 7.621,1 3.496 2.707,1 8.499 5.217 2.510,2 6.964,1 6.545 seirehsiF)v 5.828,5 5.779,2 1.158,2 2.522,4 6.518,2 6.904,1 8.316,4 2.701,3 6.605,1 6.950,5 3.698,3 3.361,1 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 5.877 1.613 4.264 9.820,1 0.562 8.367 7.371,1 9.843 8.428 2.589 4.962 8.517 gnisuoheraW dna egarotS dooF)iiiv 4.536,6 4.590,3 0.045,3 7.164,6 8.251,3 9.803,3 6.616,6 5.441,3 0.274,3 7.351,6 9.066,2 8.294,3 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 9.334,7 7.229 1.115,6 8.979,2 0.238 8.741,2 7.218,4 0.258 8.069,3 2.256,6 2.597 0.758,5 noitarepo-oC)ix 2.912 5.74 7.171 1.512 4.34 7.171 4.612 7.44 7.171 2.431 4.83 8.59 semmargorP larutlucirgA rehtO)iix 3.622,44 1.021,91 2.601,52 5.945,43 2.500,61 4.445,81 8.025,04 1.156,11 7.968,82 6.493,02 7.795,8 9.697,11 tnempoleveD laruR .2 0.928 6.355 4.572 7.027 2.135 6.981 7.847 8.845 9.991 9.807 2.945 7.951 semmargorP aerA laicepS .3 3.149,01 2.451,6 1.787,4 3.107,9 9.797,5 4.309,3 8.795,11 5.957,6 3.838,4 5.173,01 7.739,5 8.334,4 lortnoC doolF dna noitagirrI .4 :hcihw fo 1.999,5 0.863,5 2.136 5.606,5 8.399,4 7.216 7.838,6 7.269,5 0.678 5.408,5 9.441,5 5.956 noitagirrI muideM dna rojaM )i 5.523,4 0.557 5.075,3 6.636,3 2.477 3.268,2 1.750,4 6.567 5.192,3 1.591,4 6.667 5.824,3 noitagirrI roniM )ii 7.654 3.13 4.524 9.423 8.92 1.592 5.355 2.13 3.225 6.442 2.62 4.812 eganiarD dna lortnoC doolF )iii 8.321,05 2.607,44 6.714,5 7.695,95 6.554,65 0.141,3 9.749,74 2.607,44 7.142,3 2.887,35 5.662,15 7.125,2 ygrenE .5 6.588,94 2.607,44 4.971,5 1.033,95 6.554,65 5.478,2 7.746,74 2.607,44 5.149,2 0.405,35 5.662,15 5.732,2 rewoP :hcihw fo 8.604,42 1.948,1 6.755,22 8.225,02 9.216,2 8.909,71 6.383,32 1.736,2 5.647,02 4.830,51 2.234,2 2.606,21 )iii ot i( slareniM dna yrtsudnI .6 6.155,9 6.065 0.199,8 4.946,8 4.415 0.531,8 2.409,8 3.645 0.853,8 5.366,6 1.964 5.491,6 seirtsudnI llamS dna egalliV)i 2.558,41 5.882,1 6.665,31 4.378,11 5.890,2 9.477,9 4.974,41 9.090,2 6.883,21 9.473,8 2.369,1 7.114,6 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 198 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA TARAJUG )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 1.379,24 6.903,51 5.366,72 4.991,14 7.744,71 8.157,32 4.615,24 4.669,02 0.055,12 6.709,44 5.678,32 0.130,12 )ii + i( snoitacinummoC dna tropsnarT .7 3.170,93 8.714,11 5.356,72 6.956,63 9.709,21 8.157,32 8.176,83 8.121,71 0.055,12 0.000,73 0.969,51 0.130,12 segdirB dna sdaoR)i 8.109,3 8.198,3 0.01 8.935,4 8.935,4 – 7.448,3 7.448,3 – 6.709,7 6.709,7 – @@ srehtO)ii 0.659,1 0.51 0.149,1 6.443,2 0.51 5.923,2 0.158,1 0.51 0.638,1 3.636,1 5.31 8.226,1 tnemnorivnE dna ygolonhceT ,ecneicS .8 7.621,11 1.217,2 6.414,8 5.883,7 0.258,3 5.635,3 7.931,7 2.958,3 5.082,3 4.354,6 9.996,3 5.357,2 )vi ot i( secivreS cimonocE lareneG .9 5.942,1 7.088 8.863 0.201,1 2.047 8.163 3.162,1 8.168 5.993 2.299 6.276 5.913 secivreS cimonocE - tairaterceS)i 1.690,1 1.7 0.980,1 6.858 6.3 0.558 1.868 1.3 0.568 3.352 8.2 5.052 msiruoT)ii 8.029,7 9.763,1 9.255,6 1.908,3 3.374,2 8.533,1 2.896,3 1.664,2 2.232,1 9.857,3 7.195,2 2.761,1 seilppuS liviC)iii 4.068 4.654 0.404 9.816,1 0.536 9.389 1.213,1 3.825 8.387 1.944,1 7.234 4.610,1 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 4.775,314 6.543,293 8.132,12 6.106,033 4.762,513 3.433,51 5.352,853 7.381,833 7.960,02 2.330,003 5.316,782 7.914,21 )F ot A( )secivreS lareneG( 7.646,21 2.968,8 5.777,3 2.034,01 5.921,8 7.003,2 0.580,11 8.289,7 2.201,3 5.274,9 4.435,8 2.839 etatS fo snagrO .A 8.082,8 9.988,5 0.193,2 3.659,6 9.737,4 4.812,2 2.999,7 7.439,4 5.460,3 2.300,6 0.294,4 1.115,1 )ii + i( secivreS lacsiF .B 5.352,8 6.268,5 0.193,2 3.639,6 9.717,4 4.812,2 6.769,7 1.309,4 5.460,3 0.689,5 9.474,4 1.115,1 seituD dna sexaT fo noitcelloC)i 3.72 3.72 – 0.02 0.02 – 6.13 6.13 – 1.71 1.71 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 1.856,681 1.856,681 – 0.618,861 0.618,861 – 1.711,861 1.711,861 – 3.554,941 3.554,941 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.000,21 0.000,21 – 0.000,5 0.000,5 – 0.000,5 0.000,5 – – – – tbeD fo ecnadiovA 1.856,471 1.856,471 – 0.618,361 0.618,361 – 1.711,361 1.711,361 – 3.554,941 3.554,941 – )vi ot i( stnemyaP tseretnI .2 3.306,4 3.306,4 – 9.944,5 9.944,5 – 9.944,5 9.944,5 – 1.946,5 1.946,5 – ertneC eht morf snaoL no tseretnI)i 4.170,351 4.170,351 – 6.147,931 6.147,931 – 8.904,241 8.904,241 – 5.761,721 5.761,721 – tbeD lanretnI no tseretnI)ii :hcihw fo 4.778,201 4.778,201 – 9.484,78 9.484,78 – 8.478,09 8.478,09 – 1.810,67 1.810,67 – snaoL tekraM no tseretnI )a( 7.170,44 7.170,44 – 8.577,64 8.577,64 – 8.040,64 8.040,64 – 8.304,64 8.304,64 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 9.687,8 9.687,8 – 5.262,8 5.262,8 – 0.611,8 0.611,8 – 0.885,7 0.885,7 – .cte ,sdnuF tnedivorP 5.691,8 5.691,8 – 0.263,01 0.263,01 – 5.141,7 5.141,7 – 7.050,9 7.050,9 – srehtO)vi 3.137,25 0.866,73 3.360,51 4.585,74 3.077,63 1.518,01 1.284,05 0.975,63 1.309,31 2.029,24 8.949,23 4.079,9 )v ot i( secivreS evitartsinimdA .D 0.151,4 3.792,1 7.358,2 0.553,3 2.401,1 8.052,2 2.549,3 6.732,1 7.707,2 7.498,2 8.360,1 9.038,1 secivreS lareneG - tairaterceS)i 9.671,4 4.775,2 5.995,1 2.004,3 1.843,2 1.250,1 6.039,3 3.936,2 3.192,1 6.250,3 7.220,2 9.920,1 noitartsinimdA tcirtsiD)ii 1.769,53 1.926,62 0.833,9 4.054,13 8.358,42 6.695,6 8.826,33 6.017,42 2.819,8 8.282,92 3.478,22 5.804,6 eciloP)iii 5.205,1 3.205,1 2.0 0.432,3 0.432,3 – 6.001,3 4.001,3 2.0 0.762,2 8.662,2 2.0 skroW cilbuP)vi 8.339,6 9.166,5 9.172,1 9.541,6 2.032,5 6.519 8.678,5 1.198,4 7.589 1.324,5 2.227,4 9.007 ++ srehtO)v 4.300,801 4.300,801 – 3.624,69 3.624,69 – 2.333,58 2.333,58 – 3.258,19 3.258,19 – snoisneP .E 0.752,54 0.752,54 – 3.783 3.783 – 9.632,53 9.632,53 – 6.923 6.923 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 0.862,4 0.862,4 – 4.531,6 4.531,6 – 6.322,6 6.322,6 – 6.553,5 6.553,5 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 0.862,4 0.862,4 – 4.531,6 4.531,6 – 6.322,6 6.322,6 – 6.553,5 6.553,5 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 199 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA ANAYRAH )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 8.853,257 6.728,484 2.135,762 0.506,846 0.208,224 0.308,522 2.696,816 2.680,234 0.016,681 8.871,194 1.575,363 7.306,721 )III+II+I( ERUTIDNEPXE LATOT 8.948,825 7.447,362 1.501,562 7.558,754 6.270,432 1.387,322 1.046,514 4.041,132 8.994,481 6.580,223 2.145,591 4.445,621 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 7.720,492 4.911,821 3.809,561 2.949,152 4.572,211 8.376,931 9.841,052 9.307,311 9.444,631 6.502,191 9.599,19 7.902,99 )21 ot 1( secivreS laicoS .A 2.273,631 4.963,18 8.200,55 0.980,311 9.674,86 2.216,44 7.479,121 7.415,37 1.064,84 8.139,29 5.906,85 4.223,43 erutluC dna trA ,stropS ,noitacudE .1 9.365,13 1.512,31 8.843,81 7.274,62 7.926,01 0.348,51 2.680,82 3.728,11 9.852,61 7.564,02 0.863,9 7.790,11 htlaeH cilbuP dna lacideM .2 5.428,1 – 5.428,1 6.247,1 – 6.247,1 9.608,1 – 9.608,1 8.272,1 – 8.272,1 erafleW ylimaF .3 7.707,81 7.788,71 0.028 9.107,61 4.119,51 5.097 3.371,61 5.512,51 8.759 4.295,31 5.887,21 9.308 noitatinaS dna ylppuS retaW .4 9.172 9.172 – 7.342 7.342 – 8.842 8.842 – 7.712 7.712 – gnisuoH .5 6.854,63 4.212,4 2.642,23 8.489,92 9.035,2 9.354,72 7.348,32 1.236,2 6.112,12 1.104,61 6.681,1 5.412,51 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 2.526,6 7.785,1 5.730,5 0.865,6 7.215,1 3.550,5 9.156,3 6.755,1 3.490,2 0.007,2 0.483,1 9.513,1 sessalC drawkcaB 1.210,4 9.134,2 2.085,1 3.015,3 9.570,2 4.434,1 6.386,3 3.262,2 3.124,1 1.798,2 6.177,1 5.521,1 erafleW ruobaL dna ruobaL .8 8.762,05 0.045,3 8.727,64 9.793,34 9.305,3 0.498,93 8.764,44 1.634,3 8.130,14 8.140,53 1.701,3 7.439,13 erafleW dna ytiruceS laicoS .9 5.956,3 5.42 0.536,3 9.722,2 4.91 5.802,2 3.725,2 8.81 5.805,2 9.825,1 2.51 7.315,1 noitirtuN .01 9.329,2 9.329,2 – 8.428,6 8.428,6 – 6.683,2 6.683,2 – 3.770,3 3.770,3 – seitimalaC larutaN fo tnuocca no feileR .11 5.043,1 0.556 5.586 6.581,1 2.645 5.936 0.892,1 1.406 9.396 9.870,1 4.074 5.806 *srehtO .21 1.228,432 3.526,531 8.691,99 5.609,502 2.797,121 3.901,48 3.194,561 5.634,711 8.450,84 0.088,031 2.545,301 7.433,72 )9 ot 1( secivreS cimonocE .B 4.438,43 3.617,11 1.811,32 7.386,72 2.733,01 4.643,71 7.044,72 2.619,01 5.425,61 2.911,02 1.781,01 1.239,9 )iix ot i( seitivitcA deillA dna erutlucirgA .1 7.739,41 1.808,1 6.921,31 2.791,9 0.564,1 2.237,7 1.164,8 0.667,1 1.596,6 8.262,5 9.414,1 9.748,3 yrdnabsuH porC)i 6.589 9.364 7.125 4.746 0.093 4.752 3.376 3.304 0.072 8.125 2.533 6.681 noitavresnoC retaW dna lioS)ii 8.151,7 8.680,5 0.560,2 1.147,5 4.662,4 7.474,1 2.746,6 2.439,4 0.317,1 0.830,5 3.949,3 7.880,1 yrdnabsuH laminA)iii 6.21 6.21 – 9.8 9.8 – 6.41 6.41 – 9.9 9.9 – tnempoleveD yriaD)vi 2.274 2.303 0.961 5.893 2.952 3.931 8.064 8.913 0.141 6.972 7.122 0.85 seirehsiF)v 0.874,3 1.494,1 9.389,1 0.624,3 3.262,1 7.361,2 5.408,3 5.842,1 0.655,2 5.000,3 9.321,1 7.678,1 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 3.220,2 3.243 0.086,1 7.398,1 1.382 6.016,1 8.639,1 8.613 0.026,1 8.172,1 8.172,1 – gnisuoheraW dna egarotS dooF)iiiv 4.545,3 9.232,1 5.213,2 3.442,3 3.241,1 0.201,2 5.442,3 5.241,1 0.201,2 8.913,2 9.987 9.925,1 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 0.702,2 6.059 4.652,1 8.011,3 2.442,1 6.668,1 7.571,2 3.847 4.724,1 3.004,2 9.550,1 4.443,1 noitarepo-oC)ix 8.12 8.12 – 8.51 8.51 – 2.22 2.22 – 7.41 7.41 – semmargorP larutlucirgA rehtO)iix 2.245,82 1.819,9 1.426,81 2.022,52 3.049,6 9.972,81 2.815,72 8.173,7 5.641,02 4.434,81 9.007,5 5.337,21 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 4.172,91 3.519,31 1.653,5 6.284,61 0.467,11 6.817,4 3.517,71 0.087,21 3.539,4 4.195,11 5.644,9 8.441,2 lortnoC doolF dna noitagirrI .4 :hcihw fo 2.326,61 1.808,31 1.518,2 6.222,41 9.776,11 7.445,2 0.735,51 0.786,21 0.058,2 0.453,01 1.073,9 9.389 noitagirrI muideM dna rojaM )i 2.701 2.701 – 1.68 1.68 – 1.39 1.39 – 4.67 4.67 – noitagirrI roniM )ii – – – – – – – – – – – – eganiarD dna lortnoC doolF )iii 7.761,701 7.970,86 1.880,93 8.436,301 5.113,46 3.323,93 1.964,65 1.492,65 0.571 7.644,25 5.814,25 2.82 ygrenE .5 0.559,601 0.030,86 0.529,83 6.191,301 6.662,46 0.529,83 2.942,65 2.942,65 – 7.183,25 7.183,25 – rewoP :hcihw fo 8.730,8 8.805 0.925,7 6.907,1 9.714 8.192,1 2.329,1 7.554 5.764,1 9.654,1 8.373 0.380,1 )iii ot i( slareniM dna yrtsudnI .6 8.785,5 0.07 8.715,5 6.518 8.85 8.657 2.387 8.16 4.127 3.827 5.65 8.176 seirtsudnI llamS dna egalliV)i 0.054,2 8.834 2.110,2 0.498 0.953 0.535 0.041,1 9.393 1.647 6.827 4.713 2.114 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 200 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA ANAYRAH )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.408,13 0.487,03 0.020,1 7.701,82 7.053,72 0.757 9.826,92 9.868,82 0.067 0.076,52 6.329,42 5.647 )ii + i( snoitacinummoC dna tropsnarT .7 0.682,01 0.682,9 0.000,1 3.701,9 3.753,8 0.057 8.203,9 8.255,8 0.057 6.329,7 3.681,7 3.737 segdirB dna sdaoR)i 0.815,12 0.894,12 0.02 4.000,91 4.399,81 0.7 1.623,02 1.613,02 0.01 5.647,71 3.737,71 2.9 @@ srehtO)ii 9.433 0.011 0.522 0.653 9.49 2.162 0.363 5.19 5.172 5.612 2.87 3.831 tnemnorivnE dna ygolonhceT ,ecneicS .8 7.928,4 2.395 5.632,4 8.117,2 7.085 2.131,2 9.234,4 3.856 6.477,3 9.449 6.614 3.825 )vi ot i( secivreS cimonocE lareneG .9 5.303,4 8.722 7.570,4 5.313,2 7.091 8.221,2 6.979,3 1.622 5.357,3 8.966 8.271 1.794 secivreS cimonocE - tairaterceS)i 1.82 1.82 – 5.23 5.23 – 3.53 3.53 – 8.13 8.13 – msiruoT)ii 1.24 1.24 – 6.501 6.501 – 1.601 1.601 – 2.2 2.2 – seilppuS liviC)iii 9.554 1.592 9.061 3.062 9.152 4.8 0.213 9.092 1.12 0.142 8.902 2.13 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 5.330,122 4.706,812 1.624,2 7.176,781 9.156,581 9.910,2 6.429,002 3.418,891 3.011,2 3.746,761 0.885,661 3.950,1 )F ot A( )secivreS lareneG( 6.866,8 8.666,8 8.1 3.610,8 1.569,7 3.15 5.197,7 4.147,7 1.05 5.374,7 5.374,7 – etatS fo snagrO .A 2.704,4 2.222,4 0.581 7.960,4 0.096,3 7.973 3.642,4 4.758,3 9.883 1.543,3 1.572,3 0.07 )ii + i( secivreS lacsiF .B 7.383,4 7.891,4 0.581 0.750,4 3.776,3 7.973 9.232,4 0.448,3 9.883 5.733,3 5.762,3 0.07 seituD dna sexaT fo noitcelloC)i 4.32 4.32 – 7.21 7.21 – 4.31 4.31 – 6.7 6.7 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 4.009,401 4.009,401 – 6.334,58 6.334,58 – 5.788,09 5.788,09 – 7.282,96 7.282,96 – )2 + 1( ro noitcudeR rof noitairporppA .1 – – – 0.526,2 0.526,2 – 0.052,5 0.052,5 – – – – tbeD fo ecnadiovA 4.009,401 4.009,401 – 6.808,28 6.808,28 – 5.736,58 5.736,58 – 7.282,96 7.282,96 – )vi ot i( stnemyaP tseretnI .2 5.559 5.559 – 5.450,1 5.450,1 – 0.358 0.358 – 3.221,1 3.221,1 – ertneC eht morf snaoL no tseretnI)i 1.993,39 1.993,39 – 4.352,17 4.352,17 – 2.663,47 2.663,47 – 2.278,85 2.278,85 – tbeD lanretnI no tseretnI)ii :hcihw fo 6.243,75 6.243,75 – 9.703,84 9.703,84 – 0.385,94 0.385,94 – 1.135,63 1.135,63 – snaoL tekraM no tseretnI )a( 7.083,21 7.083,21 – 0.457,11 0.457,11 – 9.515,01 9.515,01 – 1.622,11 1.622,11 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 9.531,01 9.531,01 – 3.251,01 3.251,01 – 0.170,01 0.170,01 – 6.799,8 6.799,8 – .cte ,sdnuF tnedivorP 9.904 9.904 – 4.843 4.843 – 4.743 4.743 – 6.092 6.092 – srehtO)vi 9.944,64 5.012,44 3.932,2 2.660,83 2.774,63 9.885,1 0.886,83 7.610,73 3.176,1 5.489,43 2.599,33 3.989 )v ot i( secivreS evitartsinimdA .D 4.044,1 4.044,1 – 1.922,1 1.922,1 – 8.992,1 8.992,1 – 1.031,1 1.031,1 – secivreS lareneG - tairaterceS)i 7.949,1 7.949,1 – 7.706,1 7.706,1 – 2.087,1 2.087,1 – 8.055,1 8.055,1 – noitartsinimdA tcirtsiD)ii 4.124,53 7.078,43 7.055 0.016,82 7.234,82 3.771 5.438,82 5.606,82 0.822 5.252,62 5.252,62 – eciloP)iii 3.748,2 8.882,1 4.855,1 8.323,2 2.280,1 7.142,1 8.675,2 5.303,1 3.372,1 5.126,2 2.766,1 2.459 skroW cilbuP)vi 1.197,4 9.066,4 2.031 5.592,4 5.521,4 0.071 8.691,4 8.620,4 0.071 6.924,3 5.493,3 1.53 ++ srehtO)v 0.004,65 0.004,65 – 0.297,15 0.297,15 – 0.000,95 0.000,95 – 0.020,64 0.020,64 – snoisneP .E 5.702 5.702 – 9.392 9.392 – 2.113 2.113 – 5.145,6 5.145,6 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – 5.1 5.1 – 5.2 5.2 – 6.1 6.1 – seirettoL etatS fo tnuocca no tnemyaP 5.574,2 5.574,2 – 5.770,3 5.770,3 – 5.131,2 5.131,2 – 8.544,1 8.544,1 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 5.574,2 5.574,2 – 5.770,3 5.770,3 – 5.131,2 5.131,2 – 8.544,1 8.544,1 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 201 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HSEDARP LAHCAMIH )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 9.954,762 2.657,222 7.307,44 6.056,742 2.574,502 5.571,24 9.678,432 5.412,791 4.266,73 5.078,791 2.238,561 3.830,23 )III+II+I( ERUTIDNEPXE LATOT 8.921,961 2.020,521 6.901,44 4.107,651 6.041,511 8.065,14 8.086,541 0.325,801 8.751,73 7.247,121 7.793,09 1.543,13 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 0.877,701 3.966,08 7.801,72 8.474,69 3.732,17 5.732,52 4.989,19 8.166,96 7.723,22 2.515,47 1.543,75 1.071,71 )21 ot 1( secivreS laicoS .A 6.419,95 2.794,64 4.714,31 4.356,25 1.079,04 3.386,11 4.757,05 3.449,04 1.318,9 7.834,14 3.343,43 4.590,7 erutluC dna trA ,stropS ,noitacudE .1 6.262,41 2.345,11 4.917,2 5.944,21 8.048,9 7.806,2 9.937,11 5.678,9 4.368,1 6.389,9 1.300,8 6.089,1 htlaeH cilbuP dna lacideM .2 7.592,4 5.629 3.963,3 5.469,3 4.508 1.951,3 9.844,4 4.580,1 5.363,3 2.883,2 0.798 2.194,1 erafleW ylimaF .3 9.881,11 7.877,01 2.014 0.333,9 3.030,9 7.203 8.147,8 0.884,8 9.352 0.971,8 4.884,7 5.096 noitatinaS dna ylppuS retaW .4 4.090,1 2.215 2.875 4.071,1 8.842 6.129 1.449 9.732 2.607 7.944 9.08 8.863 gnisuoH .5 3.507,2 9.618,1 4.888 5.690,3 9.594,1 6.006,1 6.843,2 4.623,1 2.220,1 4.689,1 0.260,1 4.429 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 0.927 4.171 6.755 8.456 8.441 0.015 2.986 1.351 1.635 3.155 0.211 4.934 sessalC drawkcaB 5.118,1 1.046,1 4.171 3.742,1 7.721,1 6.911 9.256,1 2.855,1 7.49 1.529 5.397 7.131 erafleW ruobaL dna ruobaL .8 1.709,7 4.547,3 8.161,4 6.299,6 7.642,3 9.547,3 4.440,7 6.651,3 8.788,3 1.686,5 0.554,2 2.132,3 erafleW dna ytiruceS laicoS .9 0.156 – 0.156 0.925 – 0.925 9.206 – 9.206 8.616 – 8.616 noitirtuN .01 0.084,2 0.084,2 – 0.128,3 0.128,3 – 0.063,2 0.063,2 – 5.346,1 5.346,1 – seitimalaC larutaN fo tnuocca no feileR .11 7.147 7.755 0.481 8.265 8.505 0.75 3.956 4.574 9.381 6.666 5.664 1.002 *srehtO .21 8.153,16 9.053,44 9.000,71 6.622,06 3.309,34 3.323,61 4.196,35 2.168,83 1.038,41 5.722,74 5.250,33 0.571,41 )9 ot 1( secivreS cimonocE .B 4.815,81 0.119,11 3.706,6 4.793,61 6.199,8 8.504,7 9.569,61 1.808,01 8.751,6 6.962,51 0.695,8 6.376,6 )iix ot i( seitivitcA deillA dna erutlucirgA .1 4.953,5 4.302,2 0.651,3 3.532,4 7.984,1 6.547,2 5.100,5 8.888,1 7.211,3 7.867,3 5.923,1 2.934,2 yrdnabsuH porC)i 4.995 1.124 3.871 6.774 2.923 3.841 4.805 7.663 7.141 0.504 4.692 6.801 noitavresnoC retaW dna lioS)ii 6.532,3 4.037,2 2.505 8.976,2 8.921,2 0.055 5.009,2 8.264,2 7.734 5.546,2 4.330,2 0.216 yrdnabsuH laminA)iii 1.602 1.64 0.061 5.591 2.51 3.081 5.591 2.54 3.051 5.151 5.11 0.041 tnempoleveD yriaD)vi 1.881 5.231 7.55 5.141 0.501 5.63 7.061 0.411 7.64 8.141 5.79 3.44 seirehsiF)v 7.358,4 2.437,3 5.911,1 0.404,4 5.058,2 5.355,1 4.723,4 9.912,3 5.701,1 3.203,4 2.336,2 1.966,1 efiL dliW dna yrtseroF )iv 4.91 9.51 5.3 8.11 3.9 5.2 2.61 7.31 5.2 3.9 8.7 5.1 snoitatnalP)iiv 9.071,2 9.661,2 9.3 9.737,1 4.437,1 5.3 9.061,2 9.751,2 0.3 3.059,1 4.649,1 9.3 gnisuoheraW dna egarotS dooF)iiiv 2.704,1 – 2.704,1 0.389,1 – 0.389,1 0.862,1 0.021 0.841,1 8.475,1 – 8.475,1 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 6.873 5.073 1.8 0.134 5.823 6.201 9.623 1.913 8.7 3.023 2.042 1.08 noitarepo-oC)ix 0.001 0.09 0.01 0.001 – 0.001 0.001 0.001 – – – – semmargorP larutlucirgA rehtO)iix 9.626,41 4.900,6 4.716,8 3.217,11 5.173,4 8.043,7 7.338,11 1.174,4 6.263,7 6.659,8 6.165,3 0.593,5 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 8.876,3 8.016,3 0.86 0.834,3 6.585,3 5.741- 0.796,3 0.796,3 – 5.995,3 3.622,3 3.373 lortnoC doolF dna noitagirrI .4 :hcihw fo 7.103 7.103 – 1.722 1.722 – 3.102 3.102 – 6.402 0.691 6.8 noitagirrI muideM dna rojaM )i 1.952,3 1.952,3 – 8.671,3 4.423,3 5.741- 6.254,3 6.254,3 – 5.500,3 6.200,3 9.2 noitagirrI roniM )ii 0.05 0.05 – 2.43 2.43 – 1.34 1.34 – 4.983 7.72 7.163 eganiarD dna lortnoC doolF )iii 6.377,4 6.867,4 0.5 8.737,9 1.437,9 8.3 6.754,4 6.654,4 0.1 4.570,4 1.749,3 3.821 ygrenE .5 4.027,4 4.027,4 – 0.596,9 0.596,9 – 2.514,4 2.514,4 – 8.730,4 9.119,3 9.521 rewoP :hcihw fo 4.003,1 9.316 5.686 2.087 1.844 1.233 5.568 5.764 0.893 9.967 2.653 8.314 )iii ot i( slareniM dna yrtsudnI .6 6.310,1 2.064 4.355 2.436 6.023 6.313 7.417 2.533 5.973 2.346 9.142 3.104 seirtsudnI llamS dna egalliV)i 8.682 7.351 1.331 0.641 5.721 5.81 7.051 2.231 5.81 7.621 2.411 4.21 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 202 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HSEDARP LAHCAMIH )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.329,61 8.047,61 7.281 9.488,61 0.861,61 9.617 5.585,41 6.833,41 9.642 4.725,31 9.288,21 5.446 )ii + i( snoitacinummoC dna tropsnarT .7 2.667,41 7.385,41 5.281 4.024,31 3.117,21 1.907 3.298,21 8.546,21 6.642 4.408,11 9.954,11 5.443 segdirB dna sdaoR)i 3.751,2 1.751,2 2.0 5.464,3 7.654,3 8.7 1.396,1 8.296,1 3.0 0.327,1 0.324,1 0.003 @@ srehtO)ii 1.101 9.03 2.07 7.09 0.92 7.16 3.19 6.92 7.16 9.66 8.62 1.04 tnemnorivnE dna ygolonhceT ,ecneicS .8 1.924,1 4.566 7.367 2.581,1 4.575 7.906 0.591,1 9.295 1.206 2.269 7.554 5.605 )vi ot i( secivreS cimonocE lareneG .9 1.205 8.713 3.481 7.764 7.682 0.181 3.374 8.392 5.971 3.192 9.371 3.711 secivreS cimonocE - tairaterceS)i 3.795 7.45 6.245 0.054 9.54 1.404 9.844 4.64 5.204 7.243 0.24 8.003 msiruoT)ii 1.671 5.931 6.63 9.021 4.89 5.22 4.041 4.021 0.02 4.471 2.98 2.58 seilppuS liviC)iii 6.351 4.351 2.0 6.641 4.441 2.2 4.231 3.231 1.0 9.351 7.051 2.3 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 1.082,89 0.686,79 1.495 7.948,09 0.532,09 7.416 1.641,98 5.146,88 6.405 5.630,67 3.343,57 3.396 )F ot A( )secivreS lareneG( 6.293,2 6.293,2 – 7.853,2 7.853,2 – 6.330,2 6.330,2 – 4.123,2 4.123,2 – etatS fo snagrO .A 4.629,2 2.648,2 2.08 7.462,2 0.222,2 7.24 5.874,2 3.834,2 2.04 8.703,2 3.189,1 5.623 )ii + i( secivreS lacsiF .B 0.319,2 8.238,2 2.08 3.052,2 6.702,2 7.24 2.764,2 0.724,2 2.04 4.792,2 9.079,1 5.623 seituD dna sexaT fo noitcelloC)i 4.31 4.31 – 4.41 4.41 – 2.11 2.11 – 4.01 4.01 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 0.000,43 0.000,43 – 6.870,13 6.870,13 – 0.005,92 0.005,92 – 4.194,82 4.194,82 – )2 + 1( ro noitcudeR rof noitairporppA .1 – – – – – – – – – – – – tbeD fo ecnadiovA 0.000,43 0.000,43 – 6.870,13 6.870,13 – 0.005,92 0.005,92 – 4.194,82 4.194,82 – )vi ot i( stnemyaP tseretnI .2 0.997 0.997 – 1.948 1.948 – 5.547 5.547 – 2.297 2.297 – ertneC eht morf snaoL no tseretnI)i 0.834,42 0.834,42 – 2.906,12 2.906,12 – 7.845,12 7.845,12 – 3.894,91 3.894,91 – tbeD lanretnI no tseretnI)ii :hcihw fo 8.945,51 8.945,51 – 1.431,31 1.431,31 – 7.928,31 7.928,31 – 6.438,11 6.438,11 – snaoL tekraM no tseretnI )a( – – – – – – 0.008,5 0.008,5 – 5.116,5 5.116,5 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 0.367,8 0.367,8 – 3.026,8 3.026,8 – 8.502,7 8.502,7 – 9.002,8 9.002,8 – .cte ,sdnuF tnedivorP – – – – – – – – – – – – srehtO)vi 9.407,61 0.191,61 9.315 3.254,51 4.088,41 9.175 9.865,41 5.401,41 4.464 5.045,31 7.371,31 8.663 )v ot i( secivreS evitartsinimdA .D 5.528 5.528 – 1.547 1.547 – 0.377 0.377 – 1.226 1.226 – secivreS lareneG - tairaterceS)i 7.719,1 1.056,1 6.762 7.127,1 5.724,1 3.492 8.107,1 4.224,1 4.972 5.354,1 7.891,1 8.452 noitartsinimdA tcirtsiD)ii 0.455,8 0.445,8 0.01 0.650,8 0.650,8 – 2.414,7 2.414,7 – 4.474,7 4.474,7 – eciloP)iii 8.261,3 1.649,2 7.612 1.258,2 7.746,2 4.402 6.776,2 9.155,2 7.521 7.452,2 6.461,2 1.09 skroW cilbuP)vi 9.442,2 3.522,2 6.91 3.770,2 1.400,2 2.37 3.200,2 0.349,1 3.95 8.537,1 0.417,1 8.12 ++ srehtO)v 0.000,24 0.000,24 – 5.993,93 5.993,93 – 2.704,04 2.704,04 – 9.441,92 9.441,92 – snoisneP .E 2.652 2.652 – 8.592 8.592 – 0.851 0.851 – 5.032 5.032 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 0.05 0.05 – 6.99 6.99 – 0.05 0.05 – 3.19 3.19 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 0.05 0.05 – 6.99 6.99 – 0.05 0.05 – 3.19 3.19 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 203 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA RIMHSAK DNA UMMAJ )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.972,444 – – 1.947,663 – – 8.041,743 – – 3.982,392 2.765,462 1.227,82 )III+II+I( ERUTIDNEPXE LATOT 3.122,472 – – 3.897,712 – – 8.002,781 – – 7.998,271 0.792,441 7.206,82 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 6.121,031 – – 3.751,411 – – 3.850,89 – – 9.310,58 6.060,46 3.359,02 )21 ot 1( secivreS laicoS .A 7.536,27 – – 4.172,46 – – 2.244,25 – – 8.418,93 1.214,92 7.204,01 erutluC dna trA ,stropS ,noitacudE .1 5.689,32 – – 5.599,02 – – 2.897,81 – – 3.620,51 8.072,31 5.557,1 htlaeH cilbuP dna lacideM .2 6.543 – – 8.836 – – 5.613 – – 7.899,2 4.506 3.393,2 erafleW ylimaF .3 0.736,01 – – 2.940,01 – – 1.338,9 – – 4.838,8 1.933,8 3.994 noitatinaS dna ylppuS retaW .4 2.108 – – 4.796 – – 6.126 – – 0.295 0.295 – gnisuoH .5 2.802,6 – – 6.551,6 – – 6.831,6 – – 9.559,5 2.829,5 7.72 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 3.658 – – 4.687 – – 0.115 – – 3.555 9.441 4.014 sessalC drawkcaB 0.018 – – 2.557 – – 6.796 – – 3.909 8.294 5.614 erafleW ruobaL dna ruobaL .8 7.924,5 – – 1.510,4 – – 9.467,3 – – 3.321,6 7.504,1 7.717,4 erafleW dna ytiruceS laicoS .9 1.087,4 – – 2.869,1 – – 6.569,1 – – 5.805 5.202 0.603 noitirtuN .01 0.886,2 – – 3.299,2 – – 4.351,2 – – 1.001,3 1.001,3 – seitimalaC larutaN fo tnuocca no feileR .11 2.349 – – 2.238 – – 6.518 – – 2.195 2.765 1.42 *srehtO .21 7.990,441 – – 1.146,301 – – 5.241,98 – – 9.588,78 5.632,08 4.946,7 )9 ot 1( secivreS cimonocE .B 9.461,22 – – 8.840,91 – – 1.888,81 – – 9.988,31 4.793,31 5.294 )iix ot i( seitivitcA deillA dna erutlucirgA .1 5.186,4 – – 2.483,4 – – 0.059,3 – – 0.595,2 3.553,2 7.932 yrdnabsuH porC)i 1.027 – – 4.586 – – 7.607 – – 3.825 8.725 6.0 noitavresnoC retaW dna lioS)ii 7.363,4 – – 1.872,4 – – 6.120,4 – – 5.041,3 1.411,3 4.62 yrdnabsuH laminA)iii – – – – – – – – – – – – tnempoleveD yriaD)vi 2.066 – – 8.447 – – 3.595 – – 0.594 0.594 – seirehsiF)v 2.701,7 – – 2.462,6 – – 9.117,6 – – 3.818,4 3.808,4 0.01 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 0.294,1 – – 7.41 – – 5.41 – – 3.11 7.01 7.0 gnisuoheraW dna egarotS dooF)iiiv 7.043,2 – – 6.898,1 – – 5.471,2 – – 3.738,1 4.226,1 9.412 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 0.525 – – 7.215 – – 0.344 – – 0.262 0.262 – noitarepo-oC)ix 5.472 – – 2.662 – – 7.072 – – 0.202 8.102 1.0 semmargorP larutlucirgA rehtO)iix 1.175,4 – – 5.394,4 – – 9.356,3 – – 4.335,3 3.511,3 1.814 tnempoleveD laruR .2 8.714 – – 5.653 – – 9.413 – – 4.682,4 5.010,4 9.572 semmargorP aerA laicepS .3 3.118,5 – – 8.912,5 – – 2.795,5 – – 0.221,4 6.801,4 4.31 lortnoC doolF dna noitagirrI .4 :hcihw fo 6.709 – – 6.847 – – 1.668 – – 3.076 4.756 9.21 noitagirrI muideM dna rojaM )i 5.016,3 – – 0.832,3 – – 8.115,3 – – 5.905,2 5.905,2 – noitagirrI roniM )ii 9.789 – – 6.639 – – 6.419 – – 8.217 8.217 – eganiarD dna lortnoC doolF )iii 6.550,301 – – 3.599,66 – – 0.493,54 – – 5.028,94 3.877,94 2.24 ygrenE .5 6.550,301 – – 3.599,66 – – 0.493,54 – – 5.028,94 3.877,94 2.24 rewoP :hcihw fo 2.688,3 – – 2.227,3 – – 7.666,2 – – 6.105,2 5.904,2 1.29 )iii ot i( slareniM dna yrtsudnI .6 1.804,3 – – 5.413,3 – – 8.191,2 – – 9.702,2 7.611,2 3.19 seirtsudnI llamS dna egalliV)i 1.874 – – 7.704 – – 9.474 – – 6.392 8.292 8.0 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 204 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA RIMHSAK DNA UMMAJ )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.271,1 – – 5.510,1 – – 1.128 – – 1.082,6 2.695,1 0.486,4 )ii + i( snoitacinummoC dna tropsnarT .7 0.271,1 – – 5.510,1 – – 1.128 – – 1.082,6 2.695,1 0.486,4 segdirB dna sdaoR)i – – – – – – – – – – – – @@ srehtO)ii 6.883 – – 2.123 – – 6.543 – – 3.413 0.932 4.57 tnemnorivnE dna ygolonhceT ,ecneicS .8 2.236,2 – – 3.864,2 – – 9.064,11 – – 6.731,3 7.185,1 9.555,1 )vi ot i( secivreS cimonocE lareneG .9 8.306 – – 3.706 – – 2.756,2 – – 0.427,1 9.793 1.623,1 secivreS cimonocE - tairaterceS)i 6.902,1 – – 5.490,1 – – 9.169 – – 8.068 6.076 2.091 msiruoT)ii – – – – – – – – – – – – seilppuS liviC)iii 9.818 – – 5.667 – – 8.148,7 – – 9.255 2.315 6.93 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 9.750,071 – – 7.059,841 – – 0.049,951 – – 6.983,021 2.072,021 4.911 )F ot A( )secivreS lareneG( 6.850,4 – – 7.306,3 – – 5.959,2 – – 6.205,2 6.205,2 – etatS fo snagrO .A 4.898,3 – – 5.674,3 – – 1.797,3 – – 9.756,1 0.156,1 0.7 )ii + i( secivreS lacsiF .B 1.578,3 – – 8.734,3 – – 0.695,3 – – 8.846,1 8.146,1 0.7 seituD dna sexaT fo noitcelloC)i 3.32 – – 7.83 – – 1.102 – – 2.9 2.9 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 9.585,74 – – 4.033,83 – – 8.153,83 – – 1.686,53 1.686,53 – )2 + 1( ro noitcudeR rof noitairporppA .1 7.933 – – 7.673 – – 1.893 – – 3.753 3.753 – tbeD fo ecnadiovA 2.642,74 – – 7.359,73 – – 7.359,73 – – 8.823,53 8.823,53 – )vi ot i( stnemyaP tseretnI .2 0.000,1 – – 4.910,1 – – 4.910,1 – – 6.790,1 6.790,1 – ertneC eht morf snaoL no tseretnI)i 5.499,62 – – 4.910,52 – – 4.910,52 – – 6.918,22 6.918,22 – tbeD lanretnI no tseretnI)ii :hcihw fo 3.675,4 – – 8.403,4 – – 8.403,4 – – 9.347,51 9.347,51 – snaoL tekraM no tseretnI )a( 4.078,3 – – 8.316,3 – – 8.316,3 – – 9.875,3 9.875,3 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 1.250,81 – – 9.345,01 – – 9.345,01 – – 5.576,01 5.576,01 – .cte ,sdnuF tnedivorP 6.991,1 – – 0.173,1 – – 0.173,1 – – 0.637 0.637 – srehtO)vi 4.305,86 – – 5.825,26 – – 1.026,87 – – 6.966,34 1.755,34 5.211 )v ot i( secivreS evitartsinimdA .D 5.701,1 – – 4.889 – – 2.209 – – 1.095 1.095 1.0 secivreS lareneG - tairaterceS)i 9.590,2 – – 4.647,1 – – 7.296,1 – – 1.029 3.809 8.11 noitartsinimdA tcirtsiD)ii 4.634,64 – – 8.322,84 – – 8.754,24 – – 4.935,43 4.935,43 – eciloP)iii 2.695,5 – – 3.007,5 – – 6.127,5 – – 9.333,3 8.992,3 0.43 skroW cilbuP)vi 4.762,31 – – 6.968,5 – – 8.548,72 – – 0.682,4 4.912,4 6.66 ++ srehtO)v 0.000,64 – – 0.000,14 – – 0.002,63 – – 4.168,63 4.168,63 – snoisneP .E 6.11 – – 7.11 – – 6.11 – – 0.21 0.21 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – 8.0 8.0 – seirettoL etatS fo tnuocca no tnemyaP – – – – – – – – – – – – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC – – – – – – – – – – – – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 205 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA DNAHKRAHJ )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.916,784 3.753,242 9.162,542 7.039,234 4.133,332 3.995,991 4.234,334 1.278,902 4.065,322 4.849,713 2.985,391 2.953,421 )III+II+I( ERUTIDNEPXE LATOT 7.194,343 1.066,201 6.138,042 8.965,103 8.092,801 0.972,391 5.623,003 7.076,88 8.556,112 8.317,112 8.121,09 1.295,121 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 0.604,212 3.404,27 7.100,041 9.068,081 0.429,36 9.639,611 3.574,781 8.494,85 5.089,821 4.351,911 5.734,74 8.517,17 )21 ot 1( secivreS laicoS .A 0.119,49 5.311,74 5.797,74 5.875,38 3.605,83 3.270,54 8.809,58 0.819,14 8.099,34 3.544,75 0.335,03 2.219,62 erutluC dna trA ,stropS ,noitacudE .1 0.860,32 9.213,9 1.557,31 2.147,22 5.183,8 7.953,41 5.076,32 1.853,8 4.213,51 0.277,21 0.500,7 0.767,5 htlaeH cilbuP dna lacideM .2 0.611,1 4.92 6.680,1 3.833,1 4.83 9.992,1 3.363,1 4.36 9.992,1 0.808 8.58 2.227 erafleW ylimaF .3 2.104,31 2.699,1 0.504,11 5.042,01 5.782,2 1.359,7 9.818,41 8.682,2 1.235,21 1.522,8 5.738,1 6.783,6 noitatinaS dna ylppuS retaW .4 0.564 0.022 0.542 0.584 0.022 0.562 0.564 0.002 0.562 8.302 8.381 0.02 gnisuoH .5 8.705,12 8.717,3 0.097,71 9.382,31 9.288,3 0.104,9 9.314,31 9.373 0.040,31 8.569,8 5.634,2 4.925,6 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 1.531,61 0.107,1 1.434,41 2.501,21 8.936,1 4.564,01 5.613,11 2.936,1 4.776,9 7.795,8 8.300,1 9.395,7 sessalC drawkcaB 9.461,2 6.666 3.894,1 3.601,3 2.308 1.303,2 3.038,2 5.597 7.430,2 5.219 5.984 0.324 erafleW ruobaL dna ruobaL .8 5.396,32 7.853 8.433,32 0.001,81 1.113 9.887,71 5.277,22 8.403 7.764,22 9.831,31 7.212 2.629,21 erafleW dna ytiruceS laicoS .9 2.961,8 – 2.961,8 0.617,7 – 0.617,7 0.610,8 – 0.610,8 0.682,4 – 0.682,4 noitirtuN .01 4.524,6 4.424,6 0.1 3.498,6 3.398,6 0.1 5.776,1 5.676,1 0.1 8.819,2 8.819,2 – seitimalaC larutaN fo tnuocca no feileR .11 8.843,1 8.368 0.584 7.172,1 1.069 7.113 0.222,1 5.878 5.343 4.978 1.137 3.841 *srehtO .21 7.580,131 8.552,03 9.928,001 9.807,021 8.663,44 1.243,67 1.158,211 9.571,03 3.576,28 5.065,29 2.486,24 2.678,94 )9 ot 1( secivreS cimonocE .B 4.300,62 3.735,5 1.664,02 1.290,91 6.142,5 5.058,31 6.840,81 6.161,5 0.788,21 7.998,01 1.586,4 6.412,6 )iix ot i( seitivitcA deillA dna erutlucirgA .1 2.053,01 2.557 0.595,9 3.951,7 2.186 1.874,6 2.055,7 5.047 7.908,6 6.360,3 2.185 4.284,2 yrdnabsuH porC)i 9.998 9.962 0.036 6.813 6.451 0.461 4.163 4.791 0.461 2.861 2.811 0.05 noitavresnoC retaW dna lioS)ii 2.265,2 6.581,1 6.673,1 0.596,1 6.090,1 4.406 8.217,1 4.780,1 4.526 0.302,1 7.909 3.392 yrdnabsuH laminA)iii 0.730,3 0.701 0.039,2 2.651,2 8.59 4.060,2 6.761,1 4.39 3.470,1 0.847 9.67 1.176 tnempoleveD yriaD)vi 1.605 1.021 0.683 2.324 0.801 2.513 2.114 9.411 3.692 3.092 1.09 2.002 seirehsiF)v 1.649,5 3.250,2 8.398,3 7.198,4 8.630,2 9.458,2 4.988,4 0.720,2 3.268,2 5.337,3 9.069,1 6.277,1 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv 6.221,1 6.215 0.016 2.780,1 2.775 0.015 3.419 3.404 0.015 6.437 1.794 5.732 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 0.825,1 3.315 7.410,1 2.113,1 7.774 5.338 1.199 1.674 0.515 2.049 8.234 5.705 noitarepo-oC)ix 2.15 2.12 0.03 7.94 7.91 0.03 7.05 7.02 0.03 2.81 2.81 – semmargorP larutlucirgA rehtO)iix 8.059,96 8.654,51 1.494,45 6.603,75 6.388,41 0.324,24 7.477,55 7.828,6 0.649,84 1.310,53 7.267,8 4.052,62 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 2.458,4 2.407,4 0.051 5.700,4 5.499,3 0.31 3.564,4 3.544,4 0.02 8.003,3 0.892,3 8.2 lortnoC doolF dna noitagirrI .4 :hcihw fo 4.247,3 4.247,3 – 4.201,3 4.201,3 – 1.605,3 1.605,3 – 8.045,2 8.045,2 – noitagirrI muideM dna rojaM )i 8.159 8.159 – 1.288 1.288 – 2.929 2.929 – 2.757 2.757 – noitagirrI roniM )ii 0.01 0.01 – 0.01 0.01 – 0.01 0.01 – – – – eganiarD dna lortnoC doolF )iii 8.110,7 6.23 2.979,6 9.563,22 9.420,61 0.143,6 9.598,31 9.420,01 0.178,3 2.934,32 2.980,12 0.053,2 ygrenE .5 8.115,5 6.23 2.974,5 9.565,12 9.420,61 0.145,5 9.590,31 9.420,01 0.170,3 2.939,22 2.980,12 0.058,1 rewoP :hcihw fo 3.614,4 2.326 1.397,3 4.943,4 3.505 2.448,3 6.239,3 6.205 0.034,3 2.273,2 0.764 2.509,1 )iii ot i( slareniM dna yrtsudnI .6 2.856,1 2.632 0.224,1 7.487,1 7.332 0.155,1 7.487,1 7.332 0.155,1 5.644,1 8.222 7.322,1 seirtsudnI llamS dna egalliV)i 1.857,2 0.783 1.173,2 7.465,2 5.172 2.392,2 8.741,2 8.862 0.978,1 7.529 2.442 4.186 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 206 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA DNAHKRAHJ )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 4.752,4 0.878,2 4.973,1 4.477,3 9.747,2 5.620,1 2.952,3 7.232,2 5.620,1 7.753,8 5.016,3 2.747,4 )ii + i( snoitacinummoC dna tropsnarT .7 6.009,2 0.448,2 6.65 1.338,2 1.517,2 0.811 2.813,2 2.002,2 0.811 5.186,3 2.695,3 4.58 segdirB dna sdaoR)i 8.653,1 0.43 8.223,1 3.149 8.23 5.809 0.149 5.23 5.809 1.676,4 3.41 8.166,4 @@ srehtO)ii – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .8 8.195,41 7.320,1 0.865,31 0.318,9 0.969 0.448,8 9.474,31 1.089 8.494,21 8.771,9 7.177 1.604,8 )vi ot i( secivreS cimonocE lareneG .9 1.084 1.084 – 1.174 1.174 – 1.764 1.764 – 4.873 4.873 – secivreS cimonocE - tairaterceS)i 2.354 2.31 0.044 4.963 4.51 0.453 9.863 9.41 0.453 2.37 3.31 9.95 msiruoT)ii 1.803,31 1.533 0.379,21 8.936,8 5.492 3.543,8 2.603,21 1.013 1.699,11 9.393,8 7.822 2.561,8 seilppuS liviC)iii 3.053 3.591 0.551 7.233 1.881 6.441 7.233 1.881 6.441 4.233 4.151 9.081 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 0.621,441 7.596,931 3.034,4 7.063,131 5.040,521 3.023,6 9.501,331 3.102,121 6.409,11 5.432,601 4.764,301 1.767,2 )F ot A( )secivreS lareneG( 2.043,4 2.043,4 – 7.216,4 7.216,4 – 0.253,4 0.253,4 – 4.634,5 4.634,5 – etatS fo snagrO .A 3.876,4 1.526,3 2.350,1 8.871,4 8.942,3 0.929 1.501,4 1.671,3 0.929 0.576,2 0.226,2 0.35 )ii + i( secivreS lacsiF .B 8.256,4 6.995,3 2.350,1 9.451,4 9.522,3 0.929 2.180,4 2.251,3 0.929 2.356,2 2.006,2 0.35 seituD dna sexaT fo noitcelloC)i 5.52 5.52 – 9.32 9.32 – 9.32 9.32 – 8.12 8.12 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 3.408,34 3.408,34 – 4.994,43 4.994,43 – 4.964,43 4.964,43 – 5.192,92 5.192,92 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.000,2 0.000,2 – 0.002 0.002 – 0.002 0.002 – – – – tbeD fo ecnadiovA 3.408,14 3.408,14 – 4.992,43 4.992,43 – 4.962,43 4.962,43 – 5.192,92 5.192,92 – )vi ot i( stnemyaP tseretnI .2 0.514,1 0.514,1 – 0.102,1 0.102,1 – 0.102,1 0.102,1 – 4.913,1 4.913,1 – ertneC eht morf snaoL no tseretnI)i 9.177,73 9.177,73 – 3.634,03 3.634,03 – 3.604,03 3.604,03 – 2.603,52 2.603,52 – tbeD lanretnI no tseretnI)ii :hcihw fo 1.030,32 1.030,32 – 0.004,51 0.004,51 – 0.004,51 0.004,51 – 2.403,21 2.403,21 – snaoL tekraM no tseretnI )a( 3.052,9 3.052,9 – 0.005,9 0.005,9 – 0.005,9 0.005,9 – 9.553,9 9.553,9 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 2.735,2 2.735,2 – 0.235,2 0.235,2 – 0.235,2 0.235,2 – 3.926,2 3.926,2 – .cte ,sdnuF tnedivorP 2.08 2.08 – 1.031 1.031 – 1.031 1.031 – 6.63 6.63 – srehtO)vi 2.604,34 1.920,04 1.773,3 5.863,24 2.779,63 3.193,5 3.352,54 7.772,43 6.579,01 4.871,43 3.464,13 1.417,2 )v ot i( secivreS evitartsinimdA .D 4.231,1 4.231,1 – 0.759 9.659 1.0 7.719 6.719 1.0 2.962,1 2.962,1 – secivreS lareneG - tairaterceS)i 7.587,4 6.865,1 1.712,3 5.618,6 3.584,1 2.133,5 2.373,21 7.754,1 5.519,01 0.763,3 8.990,1 1.762,2 noitartsinimdA tcirtsiD)ii 5.640,33 5.640,33 – 9.209,92 9.209,92 – 3.367,72 3.367,72 – 6.699,52 6.945,52 0.744 eciloP)iii 9.492,1 9.412,1 0.08 9.224,1 9.273,1 0.05 2.972,1 2.922,1 0.05 2.739 2.739 – skroW cilbuP)vi 8.641,3 8.660,3 0.08 1.962,3 1.952,3 0.01 0.029,2 0.019,2 0.01 4.806,2 4.806,2 – ++ srehtO)v 7.698,74 7.698,74 – 4.107,54 4.107,54 – 1.629,44 1.629,44 – 3.526,43 3.526,43 – snoisneP .E 2.0 2.0 – – – – – – – 9.72 9.72 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 5.1 5.1 – 1.0 1.0 – 1.0 1.0 – – – – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 5.1 5.1 – 1.0 1.0 – 1.0 1.0 – – – – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 207 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA AKATANRAK )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 7.063,203,1 8.853,348 9.100,954 7.123,761,1 7.674,557 0.548,114 8.694,451,1 7.362,257 1.332,204 0.341,630,1 0.138,796 9.113,833 )III+II+I( ERUTIDNEPXE LATOT 4.373,298 1.227,844 3.156,344 8.142,997 0.509,314 8.633,583 2.730,977 2.181,304 0.658,573 6.573,396 9.135,973 7.348,313 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 6.206,905 0.246,112 6.069,792 0.073,864 3.927,412 6.046,352 1.482,754 1.909,802 0.573,842 5.266,393 7.940,291 8.216,102 )21 ot 1( secivreS laicoS .A 6.017,891 9.134,321 7.872,57 8.106,691 4.056,821 4.159,76 8.469,591 0.959,821 8.500,76 1.826,081 1.031,321 0.894,75 erutluC dna trA ,stropS ,noitacudE .1 0.274,35 8.497,22 2.776,03 8.258,35 6.452,62 2.895,72 3.248,84 1.024,22 2.224,62 0.133,44 0.491,42 0.731,02 htlaeH cilbuP dna lacideM .2 7.026,6 4.512 3.504,6 5.209,6 5.172 0.136,6 7.809,6 5.172 2.736,6 0.052,6 9.992 2.059,5 erafleW ylimaF .3 5.961,13 4.218 1.753,03 7.083,42 9.249 8.734,32 6.172,22 3.582 3.689,12 6.330,41 5.582 1.847,31 noitatinaS dna ylppuS retaW .4 0.083,73 0.060,3 0.023,43 4.813,63 4.822,3 0.090,33 7.715,63 7.724,3 0.090,33 8.989,81 4.821,2 4.168,61 gnisuoH .5 0.171,52 9.531,2 1.530,32 9.764,8 7.723,1 2.041,7 1.108,8 7.722,1 4.375,7 8.614,6 0.610,1 7.004,5 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 9.114,66 9.368,11 0.845,45 9.781,65 4.964,11 5.817,44 7.447,45 4.964,11 3.572,34 5.673,05 3.146,9 1.537,04 sessalC drawkcaB 3.666,5 9.133,1 4.433,4 9.508,5 5.152,1 4.455,4 1.297,5 5.152,1 6.045,4 4.508,3 9.241,1 5.266,2 erafleW ruobaL dna ruobaL .8 5.114,26 5.693,13 0.510,13 3.407,75 0.936,62 4.560,13 9.673,75 2.726,62 7.947,03 3.767,74 8.734,51 5.923,23 erafleW dna ytiruceS laicoS .9 2.940,41 3.215,7 9.635,6 0.673,31 5.481,7 5.191,6 7.824,31 5.481,7 2.442,6 7.797,01 6.688,5 1.119,4 noitirtuN .01 4.280,5 4.289,4 0.001 1.329,5 1.115,5 0.214 3.267,3 3.267,3 – 2.504,7 1.898,6 1.705 seitimalaC larutaN fo tnuocca no feileR .11 5.754,3 6.401,2 9.253,1 6.848,2 3.899,1 3.058 2.378,2 9.220,2 3.058 2.168,2 0.989,1 1.278 *srehtO .21 8.077,283 1.080,732 7.096,541 9.178,033 7.571,991 1.696,131 1.357,123 1.272,491 0.184,721 1.317,992 3.284,781 9.032,211 )9 ot 1( secivreS cimonocE .B 5.641,311 6.316,34 9.235,96 1.195,211 2.603,94 9.482,36 5.216,901 0.323,84 5.982,16 7.726,501 0.783,05 7.042,55 )iix ot i( seitivitcA deillA dna erutlucirgA .1 6.048,83 6.726,3 0.312,53 4.017,63 3.724,4 1.382,23 2.461,53 1.914,4 1.547,03 0.397,23 2.332,4 8.955,82 yrdnabsuH porC)i 7.944,4 9.034 8.810,4 1.279,3 0.607 1.662,3 0.236,3 0.607 0.629,2 5.667,2 1.337 4.330,2 noitavresnoC retaW dna lioS)ii 0.955,8 2.375,4 8.589,3 6.982,8 7.192,5 9.799,2 6.980,8 7.192,5 9.797,2 5.823,7 3.058,3 2.874,3 yrdnabsuH laminA)iii 8.434,9 – 8.434,9 7.267,9 – 7.267,9 7.229,9 – 7.229,9 2.671,8 – 2.671,8 tnempoleveD yriaD)vi 7.702,2 4.792 3.019,1 3.710,2 6.182 7.537,1 9.859,1 6.182 3.776,1 0.909 0.572 0.436 seirehsiF)v 1.429,9 9.176,8 2.252,1 4.482,31 8.128,11 6.264,1 4.922,31 8.137,11 6.794,1 4.232,41 2.642,11 1.689,2 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 7.915,02 7.915,02 – 1.986,12 1.986,12 – 1.408,02 1.408,02 – 7.398,52 7.398,52 – gnisuoheraW dna egarotS dooF)iiiv 8.234,6 7.606,4 1.628,1 1.459,5 9.522,4 2.827,1 1.009,5 9.522,4 2.476,1 5.623,5 8.913,3 7.600,2 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 1.877,21 2.688 9.198,11 5.119,01 8.268 7.840,01 5.119,01 8.268 7.840,01 0.202,8 7.538 3.663,7 noitarepo-oC)ix – – – – – – – – – – – – semmargorP larutlucirgA rehtO)iix 8.476,26 3.301,92 5.175,33 4.576,15 9.530,32 5.936,82 1.366,74 4.992,02 7.363,72 3.188,94 5.433,12 9.645,82 tnempoleveD laruR .2 7.480,6 – 7.480,6 7.486,5 – 7.486,5 7.481,7 – 7.481,7 0.874,1 – 0.874,1 semmargorP aerA laicepS .3 4.980,71 0.948,31 4.042,3 8.127,31 8.635,01 0.581,3 0.860,61 2.611,21 8.159,3 5.333,9 6.329,6 9.904,2 lortnoC doolF dna noitagirrI .4 :hcihw fo 0.177,11 5.324,11 5.743 7.953,8 6.523,8 1.43 5.589,9 4.159,9 1.43 9.802,5 9.461,5 0.44 noitagirrI muideM dna rojaM )i 0.600,3 5.914,2 5.685 3.639,2 4.502,2 9.037 7.658,2 0.951,2 7.796 8.542,2 3.357,1 5.294 noitagirrI roniM )ii 0.6 0.6 – 8.5 8.5 – 8.5 8.5 – 5.5 5.5 – eganiarD dna lortnoC doolF )iii 8.319,77 2.125,77 6.293 5.152,58 1.479,28 4.772,2 6.488,08 2.115,08 4.373 8.464,76 1.030,76 7.434 ygrenE .5 2.127,77 2.125,77 0.002 2.117,08 2.115,08 0.002 2.117,08 2.115,08 0.002 1.032,76 1.030,76 0.002 rewoP :hcihw fo 7.745,21 7.591,4 0.253,8 7.117,11 9.959,3 8.157,7 6.967,01 3.050,4 3.917,6 1.402,01 0.648,3 1.853,6 )iii ot i( slareniM dna yrtsudnI .6 0.702,9 1.136,3 9.575,5 1.616,7 6.804,3 6.702,4 5.851,8 0.994,3 5.956,4 9.817,7 1.473,3 8.443,4 seirtsudnI llamS dna egalliV)i 7.043,3 6.465 1.677,2 5.590,4 3.155 2.445,3 1.116,2 3.155 8.950,2 1.584,2 8.174 3.310,2 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 208 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA AKATANRAK )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.553,73 6.557,81 7.995,81 9.868,33 6.137,71 2.731,61 9.454,33 0.543,71 9.901,61 0.713,23 1.098,02 0.724,11 )ii + i( snoitacinummoC dna tropsnarT .7 7.716,82 2.430,01 5.385,81 3.501,62 4.989,9 8.511,61 5.137,52 0.346,9 5.880,61 4.885,52 4.071,41 0.814,11 segdirB dna sdaoR)i 6.737,8 4.127,8 2.61 6.367,7 2.247,7 4.12 4.327,7 0.207,7 4.12 7.827,6 7.917,6 0.9 @@ srehtO)ii 0.057 – 0.057 7.508 1.0 6.508 7.096 1.0 6.096 5.528 1.0 4.528 tnemnorivnE dna ygolonhceT ,ecneicS .8 6.802,55 7.140,05 9.661,5 2.165,51 2.136,11 0.039,3 0.524,51 9.626,11 1.897,3 2.185,22 9.070,71 2.015,5 )vi ot i( secivreS cimonocE lareneG .9 6.177,3 8.167 8.900,3 0.546,2 1.717 9.729,1 0.835,2 1.717 9.028,1 7.407,2 9.686 8.710,2 secivreS cimonocE - tairaterceS)i 3.175,1 7.24 6.825,1 7.413,1 6.54 1.962,1 7.413,1 6.54 1.962,1 3.702,1 7.13 6.571,1 msiruoT)ii 4.971 0.171 4.8 8.711 9.411 9.2 7.611 9.411 8.1 1.121 1.811 9.2 seilppuS liviC)iii 3.686,94 2.660,94 1.026 7.384,11 6.357,01 2.037 6.554,11 3.947,01 3.607 1.845,81 2.432,61 9.313,2 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 2.481,053 4.984,843 8.496,1 2.759,403 7.434,203 5.225,2 4.079,903 0.975,703 4.193,2 7.256,282 9.342,082 8.804,2 )F ot A( )secivreS lareneG( 5.059,01 3.965,01 2.183 9.323,01 4.799,9 5.623 4.637,9 6.514,9 8.023 2.848,01 8.066,01 4.781 etatS fo snagrO .A 1.438,01 1.746,01 0.781 4.544,01 6.033,01 7.411 4.735,01 1.824,01 3.901 1.862,12 9.742,12 3.02 )ii + i( secivreS lacsiF .B 7.747,01 7.065,01 0.781 0.163,01 2.642,01 7.411 0.354,01 7.343,01 3.901 9.402,12 6.481,12 3.02 seituD dna sexaT fo noitcelloC)i 4.68 4.68 – 4.48 4.48 – 4.48 4.48 – 3.36 3.36 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 4.560,231 4.560,231 – 9.778,411 9.778,411 – 7.620,211 7.620,211 – 8.930,49 8.930,49 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.053,5 0.053,5 – 0.053,5 0.053,5 – 0.053,5 0.053,5 – – – – tbeD fo ecnadiovA 4.517,621 4.517,621 – 9.725,901 9.725,901 – 7.676,601 7.676,601 – 8.930,49 8.930,49 – )vi ot i( stnemyaP tseretnI .2 0.563,7 0.563,7 – 7.248,7 7.248,7 – 4.031,8 4.031,8 – 7.641,7 7.641,7 – ertneC eht morf snaoL no tseretnI)i 2.184,99 2.184,99 – 9.562,28 9.562,28 – 1.878,58 1.878,58 – 3.532,07 3.532,07 – tbeD lanretnI no tseretnI)ii :hcihw fo 9.384,67 9.384,67 – 1.356,95 1.356,95 – 9.779,36 9.779,36 – 4.272,84 4.272,84 – snaoL tekraM no tseretnI )a( 6.867,91 6.867,91 – 8.484,91 8.484,91 – 6.595,81 6.595,81 – 3.790,91 3.790,91 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 8.768,91 8.768,91 – 9.714,91 9.714,91 – 8.666,21 8.666,21 – 3.656,61 3.656,61 – .cte ,sdnuF tnedivorP 4.1 4.1 – 4.1 4.1 – 4.1 4.1 – 5.1 5.1 – srehtO)vi 5.301,47 9.679,27 6.621,1 3.993,65 0.813,45 3.180,2 4.088,96 1.919,76 3.169,1 9.550,55 8.458,25 1.102,2 )v ot i( secivreS evitartsinimdA .D 9.836,1 1.926,1 8.9 8.255,1 0.345,1 8.9 0.657,1 2.647,1 8.9 6.763,1 8.753,1 8.9 secivreS lareneG - tairaterceS)i 5.969,4 8.448,4 7.421 6.937,4 6.986,4 0.05 3.937,4 3.986,4 0.05 6.793,4 4.013,4 2.78 noitartsinimdA tcirtsiD)ii 9.043,43 2.947,33 7.195 8.597,23 3.155,13 5.442,1 5.650,33 0.239,13 5.421,1 0.516,33 2.541,23 8.964,1 eciloP)iii 6.614,9 6.693,9 0.02 5.416,8 7.594,8 8.811 3.119,8 5.297,8 8.811 8.937,7 2.146,7 6.89 skroW cilbuP)vi 6.737,32 2.753,32 4.083 7.696,8 5.830,8 2.856 3.714,12 1.957,02 2.856 9.539,7 2.004,7 7.535 ++ srehtO)v 6.922,121 6.922,121 – 8.625,111 8.625,111 – 5.531,701 5.531,701 – 4.281,101 4.281,101 – snoisneP .E 1.100,1 1.100,1 – 0.483,1 0.483,1 – 0.456 0.456 – 4.852 4.852 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 1.308,95 3.741,64 8.556,31 7.221,36 0.731,93 7.589,32 2.984,56 5.305,14 7.589,32 6.411,06 1.550,83 5.950,22 snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 1.308,95 3.741,64 8.556,31 7.221,36 0.731,93 7.589,32 2.984,56 5.305,14 7.589,32 6.411,06 1.550,83 5.950,22 snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 209 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA ALAREK )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.138,679 6.239,428 4.898,151 1.243,818 6.082,796 4.160,121 2.195,258 6.891,707 6.293,541 3.464,717 3.373,516 0.190,201 )III+II+I( ERUTIDNEPXE LATOT 3.489,964 9.579,913 4.800,051 1.824,193 7.236,172 4.597,911 8.344,524 9.377,182 9.966,341 8.651,933 4.304,832 5.357,001 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 0.827,823 6.397,432 5.439,39 1.600,472 5.889,591 6.710,87 2.344,603 5.665,512 7.678,09 2.181,732 1.052,871 0.139,85 )21 ot 1( secivreS laicoS .A 0.989,761 5.016,641 5.873,12 7.239,731 7.698,221 0.630,51 5.362,161 6.803,141 9.459,91 9.109,721 2.698,611 7.500,11 erutluC dna trA ,stropS ,noitacudE .1 8.572,94 4.447,83 4.135,01 9.259,34 0.189,43 8.179,8 5.615,74 4.949,73 1.765,9 4.683,63 5.086,92 9.507,6 htlaeH cilbuP dna lacideM .2 3.489,3 3.440,2 0.049,1 6.965,4 2.851,1 4.114,3 6.197,5 2.013,1 4.184,4 6.469,3 5.379 2.199,2 erafleW ylimaF .3 7.844,8 1.429,2 6.425,5 1.320,9 1.685,2 0.734,6 2.378,9 5.006,2 7.272,7 2.547,6 2.614,2 1.923,4 noitatinaS dna ylppuS retaW .4 0.640,1 8.226 2.324 6.795 0.234 6.561 9.387 9.985 0.491 6.906 6.595 0.41 gnisuoH .5 1.691,31 1.634 0.067,21 0.257,5 6.463 5.783,5 9.538,8 5.493 4.144,8 5.341,3 9.973 7.367,2 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 6.926,82 5.727,3 1.209,42 2.661,22 6.351,4 7.210,81 3.168,32 8.463,3 5.694,02 3.627,71 0.479,2 3.257,41 sessalC drawkcaB 9.246,8 3.022,3 6.224,5 0.091,8 1.662,3 9.329,4 1.445,8 7.930,3 4.405,5 0.626,7 4.423,3 6.103,4 erafleW ruobaL dna ruobaL .8 5.407,34 4.760,33 1.736,01 7.658,73 0.444,22 7.214,51 6.422,63 4.767,12 2.754,41 5.702,03 9.162,81 6.549,11 erafleW dna ytiruceS laicoS .9 3.7 3.7 – 1.04 1.04 – 3.54 3.54 – 5.42 5.42 – noitirtuN .01 0.111,2 0.199,1 0.021 0.543,2 0.592,2 0.05 1.291,2 5.019,1 6.182 8.056,1 8.056,1 – seitimalaC larutaN fo tnuocca no feileR .11 9.296,1 9.793,1 0.592 2.085,1 2.173,1 0.902 3.115,1 8.582,1 5.522 7.491,1 8.270,1 9.121 *srehtO .21 3.652,141 3.281,58 0.470,65 0.224,711 2.446,57 8.777,14 6.000,911 4.702,66 2.397,25 6.579,101 2.351,06 4.228,14 )9 ot 1( secivreS cimonocE .B 3.547,06 5.572,44 8.964,61 5.095,74 9.384,13 6.601,61 9.207,54 7.864,72 3.432,81 2.612,34 8.900,92 4.602,41 )iix ot i( seitivitcA deillA dna erutlucirgA .1 4.265,31 1.365,6 3.999,6 2.863,21 5.764,6 7.009,5 6.887,41 2.757,5 4.130,9 8.907,11 2.739,4 6.277,6 yrdnabsuH porC)i 9.831,1 4.906 5.925 1.458 1.784 0.763 4.400,1 9.425 5.974 6.478 6.754 0.714 noitavresnoC retaW dna lioS)ii 1.221,6 0.162,4 1.168,1 1.665,4 1.313,3 0.352,1 5.244,5 9.917,3 6.227,1 5.975,4 8.521,3 8.354,1 yrdnabsuH laminA)iii 7.436,1 4.155 3.380,1 1.443,1 9.674 2.768 9.398,1 5.435 4.953,1 7.318,1 8.414 9.893,1 tnempoleveD yriaD)vi 5.759,2 1.321,1 4.438,1 6.308,2 4.390,1 2.017,1 1.000,3 5.528 6.471,2 2.489,2 2.953,1 0.526,1 seirehsiF)v 9.804,5 9.586,3 0.327,1 4.482,4 8.352,3 6.030,1 1.936,4 5.874,3 6.061,1 0.782,4 1.472,3 9.210,1 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 3.212,61 9.621,61 4.58 1.786,01 5.936,01 6.74 5.843,7 0.072,7 5.87 0.536,01 3.495,01 7.04 gnisuoheraW dna egarotS dooF)iiiv 1.652,5 1.107,3 0.555,1 2.995,4 7.172,3 5.723,1 0.355,4 5.520,3 5.725,1 6.894,3 9.817,2 7.977 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 7.351,3 4.236,2 3.125 1.557,2 0.064,2 2.592 4.457,2 8.113,2 7.244 0.474,2 9.401,2 1.963 noitarepo-oC)ix 6.892,5 1.120,5 5.772 4.823,3 9.02 5.703,3 3.872 8.02 5.752 8.953 0.32 8.633 semmargorP larutlucirgA rehtO)iix 2.057,53 1.755,7 1.391,82 9.457,12 0.451,6 0.106,51 1.151,03 4.787,7 7.363,22 5.050,32 4.333,4 1.717,81 tnempoleveD laruR .2 8.979,1 – 8.979,1 6.804,1 – 6.804,1 6.851,2 – 6.851,2 5.953,1 – 5.953,1 semmargorP aerA laicepS .3 8.753,5 5.370,5 3.482 3.418,4 4.745,4 9.662 7.781,5 3.209,4 4.582 5.719,3 5.826,3 0.982 lortnoC doolF dna noitagirrI .4 :hcihw fo 7.759,2 4.629,2 3.13 1.166,2 1.346,2 0.81 8.538,2 5.497,2 3.14 8.902,2 2.302,2 6.6 noitagirrI muideM dna rojaM )i 7.159,1 7.837,1 0.312 4.938,1 4.007,1 9.831 3.000,2 2.678,1 1.421 3.893,1 5.412,1 8.381 noitagirrI roniM )ii 3.404 3.404 – 0.102 0.102 – 3.822 3.822 – 0.412 0.412 – eganiarD dna lortnoC doolF )iii 6.983,1 3.395 3.697 7.201,1 6.985 1.315 9.723,1 6.985 3.837 6.740,1 0.548 6.202 ygrenE .5 9.087 9.555 0.522 9.027 9.555 0.561 9.537 9.555 0.081 9.649 9.118 0.531 rewoP :hcihw fo 5.765,4 2.258,1 3.517,2 6.206,3 0.658,1 6.647,1 8.714,4 8.747,1 0.076,2 6.384,4 4.866,1 2.518,2 )iii ot i( slareniM dna yrtsudnI .6 3.131,4 9.526,1 4.505,2 4.091,3 0.556,1 4.535,1 0.359,3 3.225,1 7.034,2 2.852,4 8.884,1 4.967,2 seirtsudnI llamS dna egalliV)i 2.533 3.622 9.801 7.303 0.102 7.201 3.653 5.522 8.031 5.522 7.971 8.54 @seirtsudnI)ii 0.101 – 0.101 5.801 – 5.801 5.801 – 5.801 – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 210 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA ALAREK )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 4.238,22 1.675,22 3.652 2.479,82 2.841,82 9.528 7.779,02 2.676,02 5.103 7.173,91 7.271,81 9.891,1 )ii + i( snoitacinummoC dna tropsnarT .7 5.397,02 3.876,02 2.511 9.384,62 6.823,62 4.551 8.798,81 6.177,81 2.621 1.606,71 8.328,61 3.287 segdirB dna sdaoR)i 9.830,2 8.798,1 1.141 2.094,2 7.918,1 6.076 9.970,2 7.409,1 3.571 6.567,1 9.843,1 7.614 @@ srehtO)ii 1.288,1 5.775 6.403,1 9.204,1 5.105 4.109 5.897,1 1.205 4.692,1 0.911,1 9.164 1.756 tnemnorivnE dna ygolonhceT ,ecneicS .8 6.157,6 1.776,2 5.470,4 3.177,6 6.363,2 7.704,4 5.872,7 4.335,2 1.547,4 0.014,4 4.330,2 6.673,2 )vi ot i( secivreS cimonocE lareneG .9 0.400,3 8.217 2.192,2 1.523,3 8.016 3.417,2 0.024,3 4.386 6.637,2 0.375,1 2.705 9.560,1 secivreS cimonocE - tairaterceS)i 6.378,1 7.986 9.381,1 1.867,1 3.336 8.431,1 7.241,2 9.256 8.984,1 0.944,1 0.525 0.429 msiruoT)ii 6.423 1.322 5.101 1.713 8.481 3.231 3.803 8.602 5.101 7.002 4.961 4.13 seilppuS liviC)iii 4.945,1 5.150,1 9.794 0.163,1 7.439 3.624 5.704,1 3.099 2.714 2.781,1 8.138 4.553 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 0.650,334 0.661,134 0.098,1 5.389,163 4.717,063 1.662,1 9.612,263 2.494,063 7.227,1 5.723,413 9.989,213 6.733,1 )F ot A( )secivreS lareneG( 4.793,9 4.813,9 0.97 0.138,8 0.377,8 0.85 5.749,8 3.478,8 2.37 2.546,7 8.926,7 4.51 etatS fo snagrO .A 0.310,61 0.945,51 0.464 0.880,31 5.418,21 5.372 2.233,41 7.599,31 5.633 8.431,21 8.030,21 0.401 )ii + i( secivreS lacsiF .B 9.653,41 9.298,31 0.464 3.159,11 8.776,11 5.372 5.042,31 0.409,21 5.633 8.595,01 8.194,01 0.401 seituD dna sexaT fo noitcelloC)i 2.656,1 2.656,1 – 7.631,1 7.631,1 – 7.190,1 7.190,1 – 0.935,1 0.935,1 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 5.992,621 5.992,621 – 4.216,801 4.216,801 – 0.125,901 0.125,901 – 9.596,79 9.596,79 – )2 + 1( ro noitcudeR rof noitairporppA .1 – – – – – – – – – – – – tbeD fo ecnadiovA 5.992,621 5.992,621 – 4.216,801 4.216,801 – 0.125,901 0.125,901 – 9.596,79 9.596,79 – )vi ot i( stnemyaP tseretnI .2 9.215,3 9.215,3 – 0.173,3 0.173,3 – 7.486,3 7.486,3 – 6.315,3 6.315,3 – ertneC eht morf snaoL no tseretnI)i 5.508,29 5.508,29 – 1.895,97 1.895,97 – 5.213,18 5.213,18 – 0.736,96 0.736,96 – tbeD lanretnI no tseretnI)ii :hcihw fo 3.508,57 3.508,57 – 9.244,46 9.244,46 – 4.091,66 4.091,66 – 8.481,45 8.481,45 – snaoL tekraM no tseretnI )a( 4.199,11 4.199,11 – 7.883,01 7.883,01 – 7.883,01 7.883,01 – 4.878,01 4.878,01 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 1.189,92 1.189,92 – 3.346,52 3.346,52 – 8.325,42 8.325,42 – 3.545,42 3.545,42 – .cte ,sdnuF tnedivorP – – – – – – – – – – – – srehtO)vi 9.276,05 9.523,94 0.743,1 4.816,14 9.386,04 6.439 6.182,74 6.869,54 0.313,1 1.434,73 0.612,63 1.812,1 )v ot i( secivreS evitartsinimdA .D 8.192,2 8.192,2 – 1.050,2 1.050,2 – 8.222,2 8.222,2 – 7.409,1 7.409,1 – secivreS lareneG - tairaterceS)i 8.978,3 8.218,3 0.76 8.662,3 3.521,3 5.141 3.975,3 3.544,3 0.431 5.651,3 5.148,2 1.513 noitartsinimdA tcirtsiD)ii 4.139,13 4.674,13 0.554 7.105,62 7.931,62 0.263 4.681,03 4.616,92 0.075 5.004,32 2.159,22 2.944 eciloP)iii 3.886,1 3.886,1 – 8.363,1 8.363,1 – 7.621,2 7.621,2 – 6.783,1 6.783,1 – skroW cilbuP)vi 7.188,01 7.650,01 0.528 1.634,8 0.500,8 1.134 5.661,9 5.755,8 0.906 9.485,7 1.131,7 8.354 ++ srehtO)v 3.430,551 3.430,551 – 2.162,131 2.162,131 – 3.917,131 3.917,131 – 7.625,211 7.625,211 – snoisneP .E 9.836,57 9.836,57 – 4.275,85 4.275,85 – 4.514,05 4.514,05 – 8.098,64 8.098,64 – secivreS lareneG suoenallecsiM .F :hcihw fo 8.314,05 8.314,05 – 5.531,64 5.531,64 – 8.041,04 8.041,04 – 2.258,44 2.258,44 – seirettoL etatS fo tnuocca no tnemyaP 7.097,37 7.097,37 – 5.039,46 5.039,46 – 5.039,46 5.039,46 – 0.089,36 0.089,36 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 7.097,37 7.097,37 – 5.039,46 5.039,46 – 5.039,46 5.039,46 – 0.089,36 0.089,36 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 211 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HSEDARP AYHDAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.358,522,1 9.444,318 4.804,214 9.339,601,1 4.932,137 5.496,573 2.943,880,1 6.950,186 6.982,704 2.827,328 6.285,855 6.541,562 )III+II+I( ERUTIDNEPXE LATOT 6.441,738 8.706,044 8.635,693 7.787,277 3.167,114 4.620,163 3.979,307 8.132,923 4.747,473 7.228,755 8.172,992 8.055,852 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 2.405,935 3.667,772 9.737,162 3.842,664 4.689,142 9.162,422 7.071,234 4.699,402 4.471,722 5.176,023 2.191,371 3.084,741 )21 ot 1( secivreS laicoS .A 8.139,662 6.055,491 2.183,27 4.284,981 1.010,731 2.274,25 5.704,802 8.950,531 8.743,37 3.322,261 7.284,011 6.047,15 erutluC dna trA ,stropS ,noitacudE .1 7.910,36 7.508,63 0.412,62 0.987,84 0.867,72 0.120,12 0.180,35 3.311,33 7.769,91 3.039,04 2.046,42 0.092,61 htlaeH cilbuP dna lacideM .2 8.519,3 – 8.519,3 5.615,3 – 5.615,3 0.334,4 – 0.334,4 2.382,4 – 2.382,4 erafleW ylimaF .3 7.226,71 4.995,6 4.320,11 4.266,21 5.587,5 9.678,6 7.975,51 3.916,6 4.069,8 9.061,9 7.134,5 1.927,3 noitatinaS dna ylppuS retaW .4 8.121,61 5.123,2 3.008,31 1.933,51 0.133,2 1.800,31 9.077,21 6.624,2 3.443,01 3.986,9 1.693,1 2.392,8 gnisuoH .5 0.892,45 1.392,9 9.400,54 6.456,04 0.923,5 5.523,53 1.820,71 2.424 8.306,61 9.029,31 8.123 1.995,31 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 8.541,04 2.375,5 6.275,43 5.559,83 8.448,4 7.011,43 1.577,93 2.222,5 9.255,43 2.141,22 0.181,4 2.069,71 sessalC drawkcaB 3.786,3 7.094,2 7.691,1 8.807,3 8.669,1 0.247,1 8.343,4 6.591,2 2.841,2 6.603,3 9.278,1 7.334,1 erafleW ruobaL dna ruobaL .8 3.488,04 7.979,1 6.409,83 2.148,54 1.624,1 0.514,44 9.067,44 6.829,1 3.238,24 1.315,02 2.754,1 9.550,91 erafleW dna ytiruceS laicoS .9 5.038,31 8.33 7.697,31 2.137,11 1.92 1.207,11 2.298,31 3.13 9.068,31 4.440,11 5.62 9.710,11 noitirtuN .01 5.287,41 5.223,41 0.064 1.842,25 1.842,25 – 0.084,41 0.084,41 – 7.217,02 7.217,02 – seitimalaC larutaN fo tnuocca no feileR .11 0.462,4 2.697,3 8.764 7.913,3 8.742,3 8.17 6.816,3 6.594,3 0.321 9.547,2 3.866,2 5.77 *srehtO .21 4.046,792 5.148,261 9.897,431 4.935,603 9.477,961 5.467,631 5.808,172 4.532,421 1.375,741 2.151,732 7.080,621 5.070,111 )9 ot 1( secivreS cimonocE .B 8.407,38 0.625,83 8.871,54 6.118,001 0.100,93 7.018,16 1.728,48 9.197,63 2.530,84 8.509,28 9.061,34 9.447,93 )iix ot i( seitivitcA deillA dna erutlucirgA .1 1.955,43 4.606,5 6.259,82 6.329,04 0.315,4 6.014,63 4.608,03 6.072,5 8.535,52 2.963,62 5.312,4 7.551,22 yrdnabsuH porC)i 5.339 6.675 9.653 3.816 0.994 2.911 1.297 0.226 0.071 3.726 5.015 8.611 noitavresnoC retaW dna lioS)ii 9.051,9 9.663,5 0.487,3 7.553,7 7.454,4 0.109,2 6.262,8 7.111,5 9.051,3 3.978,6 9.972,4 4.995,2 yrdnabsuH laminA)iii – – – – – – – – – – – – tnempoleveD yriaD)vi 6.228 2.834 4.483 5.537 4.833 1.793 9.608 7.534 2.173 0.816 6.023 4.792 seirehsiF)v 9.763,71 2.083,41 7.789,2 9.996,12 4.361,31 5.635,8 3.498,42 3.992,31 0.595,11 7.551,22 3.836,11 5.715,01 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 8.579,11 4.555,01 4.024,1 3.906,51 8.865,41 5.040,1 6.777,11 3.474,01 3.303,1 8.913,22 8.796,02 0.226,1 gnisuoheraW dna egarotS dooF)iiiv 5.753,1 2.484 3.378 9.658,1 4.455 5.203,1 9.605,1 4.484 5.220,1 6.883,1 1.826 5.067 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 7.735,7 2.811,1 5.914,6 4.210,21 2.909 2.301,11 2.089,5 8.390,1 4.688,4 0.845,2 4.278 6.576,1 noitarepo-oC)ix – – – – – – – – – – – – semmargorP larutlucirgA rehtO)iix 9.256,78 3.418,62 6.838,06 0.504,37 7.151,02 3.352,35 2.761,18 8.248,3 4.423,77 1.171,66 2.443,21 0.728,35 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 6.541,8 1.197,7 5.453 2.917,6 2.954,6 9.952 7.401,7 0.828,6 7.672 0.254,8 4.609,5 6.545,2 lortnoC doolF dna noitagirrI .4 :hcihw fo 2.381,6 2.381,6 – 9.441,5 9.441,5 – 0.125,5 0.125,5 – 4.680,7 0.017,4 4.673,2 noitagirrI muideM dna rojaM )i 8.997,1 9.706,1 9.191 8.454,1 3.413,1 5.041 4.764,1 0.703,1 4.061 1.703,1 4.691,1 7.011 noitagirrI roniM )ii 6.261 – 6.261 4.911 – 4.911 3.611 – 3.611 5.85 – 5.85 eganiarD dna lortnoC doolF )iii 7.434,76 6.020,06 1.414,7 8.544,28 5.727,67 3.817,5 4.609,65 1.153,25 3.555,4 5.750,15 8.769,64 7.980,4 ygrenE .5 6.751,76 0.000,06 6.751,7 7.293,28 6.707,67 1.586,5 4.146,65 2.713,25 2.423,4 2.319,05 0.459,64 2.959,3 rewoP :hcihw fo 1.249,62 2.383,11 9.855,51 4.520,42 1.460,11 3.169,21 1.694,42 3.600,11 8.984,31 9.468,21 5.369,3 4.109,8 )iii ot i( slareniM dna yrtsudnI .6 2.524,4 8.612,1 4.802,3 0.965,2 6.779 4.195,1 3.202,4 4.581,1 9.610,3 9.971,3 6.978 3.003,2 seirtsudnI llamS dna egalliV)i 9.615,22 4.661,01 5.053,21 4.654,12 5.680,01 9.963,11 8.392,02 0.128,9 8.274,01 0.586,9 9.380,3 1.106,6 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 212 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HSEDARP AYHDAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.441,71 2.441,71 – 4.033,51 4.033,51 – 5.771,21 5.771,21 – 5.388,21 5.388,21 – )ii + i( snoitacinummoC dna tropsnarT .7 7.141,71 7.141,71 – 9.723,51 9.723,51 – 0.571,21 0.571,21 – 1.388,21 1.388,21 – segdirB dna sdaoR)i 5.2 5.2 – 5.2 5.2 – 5.2 5.2 – 5.0 5.0 – @@ srehtO)ii 5.087,1 3.68 2.496,1 4.996,1 3.98 1.016,1 0.751,2 3.98 7.760,2 9.060,1 2.06 6.000,1 tnemnorivnE dna ygolonhceT ,ecneicS .8 6.538,4 7.570,1 8.957,3 6.201,2 7.159 9.051,1 7.279,2 7.841,1 0.428,1 4.557,1 1.497 3.169 )vi ot i( secivreS cimonocE lareneG .9 7.914 7.613 0.301 7.523 5.262 2.36 5.604 3.423 2.28 3.462 5.132 8.23 secivreS cimonocE - tairaterceS)i 7.094,1 7.42 0.664,1 0.708 4.3 6.308 7.218 2.5 5.708 2.366 4.3 8.956 msiruoT)ii 1.886,2 9.025 2.761,2 0.967 1.705 9.162 7.005,1 1.885 6.219 8.556 6.593 1.062 seilppuS liviC)iii 0.732 4.312 6.32 0.102 7.871 3.22 7.252 0.132 7.12 1.271 5.361 6.8 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 2.401,923 5.234,423 7.176,4 2.307,862 2.537,562 0.869,2 5.162,623 4.914,303 1.248,22 1.156,322 1.481,222 0.764,1 )F ot A( )secivreS lareneG( 5.318,01 8.907,01 7.301 4.704,9 4.733,9 1.07 1.938,9 6.667,9 5.27 6.406,01 5.184,01 0.321 etatS fo snagrO .A 0.788,03 0.217,03 0.571 4.897,92 7.227,92 7.57 4.829,03 8.956,03 7.862 6.353,12 5.782,12 1.66 )ii + i( secivreS lacsiF .B 8.158,03 8.676,03 0.571 4.867,92 7.296,92 7.57 8.798,03 1.926,03 7.862 5.233,12 4.662,12 1.66 seituD dna sexaT fo noitcelloC)i 1.53 1.53 – 0.03 0.03 – 6.03 6.03 – 1.12 1.12 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 8.333,201 8.333,201 – 5.919,58 5.919,58 – 2.775,08 2.775,08 – 5.217,07 5.217,07 – )2 + 1( ro noitcudeR rof noitairporppA .1 – – – – – – – – – – – – tbeD fo ecnadiovA 8.333,201 8.333,201 – 5.919,58 5.919,58 – 2.775,08 2.775,08 – 5.217,07 5.217,07 – )vi ot i( stnemyaP tseretnI .2 2.042,7 2.042,7 – 0.142,7 0.142,7 – 0.142,7 0.142,7 – 3.141,6 3.141,6 – ertneC eht morf snaoL no tseretnI)i 2.073,18 2.073,18 – 4.398,56 4.398,56 – 3.244,26 3.244,26 – 4.476,35 4.476,35 – tbeD lanretnI no tseretnI)ii :hcihw fo 7.827,84 7.827,84 – 7.460,04 7.460,04 – 6.316,63 6.316,63 – 6.355,13 6.355,13 – snaoL tekraM no tseretnI )a( 0.000,42 0.000,42 – 0.000,81 0.000,81 – 0.000,81 0.000,81 – 9.745,71 9.745,71 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 1.896,11 1.896,11 – 9.957,01 9.957,01 – 8.868,8 8.868,8 – 2.387,9 2.387,9 – .cte ,sdnuF tnedivorP 2.520,2 2.520,2 – 2.520,2 2.520,2 – 2.520,2 2.520,2 – 6.311,1 6.311,1 – srehtO)vi 8.513,08 8.229,57 0.393,4 1.786,06 9.468,75 3.228,2 6.369,121 6.264,99 9.005,22 1.054,25 2.271,15 9.772,1 )v ot i( secivreS evitartsinimdA .D 3.838,1 2.767,1 1.17 5.795,1 2.044,1 3.751 6.769,1 1.005,1 5.764 9.674,1 8.312,1 0.362 secivreS lareneG - tairaterceS)i 5.841,7 9.521,6 6.220,1 0.546,5 0.819,4 0.727 7.810,7 7.761,6 1.158 9.054,4 2.703,4 7.341 noitartsinimdA tcirtsiD)ii 3.107,94 7.576,64 6.520,3 8.066,04 5.501,93 3.555,1 3.008,74 5.619,14 8.388,5 5.391,63 8.954,53 7.337 eciloP)iii 9.215,5 1.805,5 8.4 2.735,4 5.515,4 7.12 2.305,5 5.184,5 7.12 6.146,3 1.336,3 6.8 skroW cilbuP)vi 8.411,61 9.548,51 9.862 7.642,8 7.588,7 9.063 7.376,95 9.693,44 9.672,51 2.786,6 3.855,6 9.821 ++ srehtO)v 2.143,401 2.143,401 – 7.116,28 7.116,28 – 7.116,28 7.116,28 – 8.463,86 8.463,86 – snoisneP .E 8.214 8.214 – 1.972 1.972 – 5.143 5.143 – 5.561 5.561 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 5.406,95 6.404,84 9.991,11 0.344,56 9.247,35 1.007,11 4.801,85 4.804,84 1.007,9 4.452,24 6.621,73 8.721,5 snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 5.406,95 6.404,84 9.991,11 0.344,56 9.247,35 1.007,11 4.801,85 4.804,84 1.007,9 4.452,24 6.621,73 8.721,5 snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 213 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA ARTHSARAHAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 1.645,442,2 0.239,157,1 1.416,294 4.311,670,2 5.002,706,1 8.219,864 0.978,910,2 5.980,545,1 5.987,474 1.135,577,1 9.405,264,1 3.620,313 )III+II+I( ERUTIDNEPXE LATOT 5.131,293,1 2.472,709 3.758,484 3.554,533,1 2.270,378 1.383,264 0.277,752,1 8.132,987 2.045,864 6.093,641,1 9.879,738 7.114,803 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 8.239,289 6.967,396 2.361,982 6.605,039 7.234,236 0.470,892 0.144,948 6.902,085 3.132,962 9.425,967 1.590,775 8.924,291 )21 ot 1( secivreS laicoS .A 3.470,784 4.507,654 0.963,03 3.963,754 8.563,904 5.300,84 7.259,454 3.794,514 4.554,93 0.759,693 3.233,273 7.426,42 erutluC dna trA ,stropS ,noitacudE .1 4.515,09 4.785,95 0.829,03 0.506,301 3.954,55 7.541,84 8.051,49 5.913,45 3.138,93 6.516,87 2.653,74 4.952,13 htlaeH cilbuP dna lacideM .2 7.001,8 5.467 3.633,7 1.075,7 2.626 9.349,6 8.647 9.327 0.32 8.653,6 7.516 0.147,5 erafleW ylimaF .3 9.923,84 8.803,2 1.120,64 0.556,14 0.849,1 0.707,93 7.174,04 8.731,2 9.333,83 0.780,81 6.158,1 5.532,61 noitatinaS dna ylppuS retaW .4 6.793,01 0.530,4 6.263,6 4.809,01 7.566,4 7.242,6 9.367,11 2.556,3 7.801,8 6.713,01 1.093,3 5.729,6 gnisuoH .5 5.913,201 1.652,53 4.360,76 9.704,86 6.483,72 3.320,14 0.616,85 9.997,42 2.618,33 4.288,54 8.118,12 7.070,42 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 5.233,801 1.197,53 4.145,27 3.347,49 4.476,33 0.960,16 8.334,201 5.920,23 3.404,07 6.669,08 9.851,23 7.708,84 sessalC drawkcaB 3.011,11 4.337,6 0.773,4 5.205,01 8.242,6 6.952,4 4.071,01 8.516,6 6.455,3 0.359,8 3.038,5 7.221,3 erafleW ruobaL dna ruobaL .8 1.077,44 8.406,33 2.561,11 8.274,44 4.136,33 4.148,01 9.640,73 2.039,72 7.611,9 2.055,03 0.659,22 1.495,7 erafleW dna ytiruceS laicoS .9 0.704,31 4.537,1 6.176,11 5.266,53 7.798,4 9.467,03 9.781,03 7.798,4 3.092,52 9.121,82 0.670,5 9.540,32 noitirtuN .01 4.517,55 3.864,55 1.742 1.502,35 1.519,25 9.982 8.452,6 8.000,6 9.352 2.544,26 8.344,26 4.1 seitimalaC larutaN fo tnuocca no feileR .11 0.068,2 4.977,1 6.080,1 7.404,2 7.126,1 0.387 1.546,2 0.206,1 1.340,1 5.172,2 4.272,1 1.999 *srehtO .21 7.891,904 6.405,312 1.496,591 6.849,404 5.936,042 1.903,461 0.133,804 2.220,902 8.803,991 7.568,673 8.388,062 9.189,511 )9 ot 1( secivreS cimonocE .B 6.094,39 5.448,75 1.646,53 8.650,501 0.738,95 8.912,54 9.041,68 3.716,55 6.325,03 7.376,58 5.422,64 2.944,93 )iix ot i( seitivitcA deillA dna erutlucirgA .1 4.820,53 7.804,41 7.916,02 3.282,93 4.063,31 9.129,52 0.192,03 7.565,31 3.527,61 9.910,63 4.568,9 5.451,62 yrdnabsuH porC)i 3.188 6.212 6.866 5.517 4.542 1.074 3.624 5.591 8.032 4.944 6.261 8.682 noitavresnoC retaW dna lioS)ii 2.948,11 3.401,8 9.447,3 0.789,01 6.687,6 4.002,4 0.085,01 4.098,6 6.986,3 0.452,9 2.645,6 8.707,2 yrdnabsuH laminA)iii 9.043,4 3.403,4 7.63 5.763,5 7.203,5 7.46 5.286,3 8.716,3 7.46 8.886,3 0.936,3 8.94 tnempoleveD yriaD)vi 5.942,1 8.370,1 7.571 2.348,1 5.937,1 7.301 7.121,1 2.110,1 5.011 0.330,1 3.169 7.17 seirehsiF)v 8.867,02 6.361,41 2.506,6 2.155,12 3.288,21 8.866,8 4.639,81 0.958,21 4.770,6 7.369,51 7.263,11 0.106,4 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 1.445,2 1.445,2 – 4.643,2 0.343,2 4.3 0.973,2 7.673,2 3.2 9.699,1 6.499,1 3.2 gnisuoheraW dna egarotS dooF)iiiv 0.082,8 0.080,8 0.002 7.184,8 1.059,7 6.135 6.638,7 6.636,7 0.002 8.740,7 3.937,6 6.803 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 3.217,7 1.359,4 1.957,2 7.585,31 0.722,9 8.853,4 6.430,01 4.464,7 2.075,2 8.372,8 4.359,4 4.023,3 noitarepo-oC)ix 2.638 – 2.638 3.698 – 3.698 8.258 – 8.258 4.649,1 – 4.649,1 semmargorP larutlucirgA rehtO)iix 6.062,121 4.174,52 2.987,59 3.024,06 7.772,61 6.241,44 4.722,821 3.872,61 1.949,111 9.717,16 6.753,02 3.063,14 tnempoleveD laruR .2 2.8 2.8 – 8.83 1.8 7.03 0.25 2.8 8.34 8.233 6.5 3.723 semmargorP aerA laicepS .3 1.511,23 8.557,22 3.953,9 5.162,82 9.216,12 7.846,6 8.774,82 7.832,12 1.932,7 2.868,42 3.017,02 9.751,4 lortnoC doolF dna noitagirrI .4 :hcihw fo 8.949,71 5.886,71 3.162 4.361,71 8.869,61 7.491 5.656,61 2.094,61 2.661 0.241,71 6.809,61 4.332 noitagirrI muideM dna rojaM )i 3.446,31 4.295,4 9.150,9 9.746,01 6.322,4 4.424,6 7.392,11 3.162,4 3.230,7 4.721,7 3.024,3 2.707,3 noitagirrI roniM )ii 6.412 1.371 5.14 9.571 5.941 4.62 0.802 7.071 2.73 7.953 3.641 4.312 eganiarD dna lortnoC doolF )iii 2.106,75 6.420,54 6.675,21 6.795,39 0.192,87 6.603,51 6.060,36 3.220,05 2.830,31 7.119,801 1.054,501 6.164,3 ygrenE .5 9.888,55 6.420,54 3.468,01 0.002,29 0.192,87 0.909,31 5.768,16 3.220,05 1.548,11 0.890,801 1.054,501 9.746,2 rewoP :hcihw fo 9.883,03 6.701,82 2.182,2 6.542,63 9.480,43 7.061,2 3.691,73 8.285,53 5.316,1 2.739,82 8.547,72 3.191,1 )iii ot i( slareniM dna yrtsudnI .6 4.871,3 0.909 3.962,2 3.976,3 4.435,1 9.441,2 9.344,2 4.358 5.095,1 7.368,1 7.976 0.481,1 seirtsudnI llamS dna egalliV)i 5.012,72 6.891,72 9.11 2.665,23 5.055,23 8.51 4.257,43 4.927,43 0.32 4.370,72 1.660,72 3.7 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 214 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA ARTHSARAHAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 7.196,25 1.324,13 6.862,12 8.419,16 9.383,82 9.035,33 6.524,64 0.835,72 7.788,81 7.955,55 4.952,83 3.003,71 )ii + i( snoitacinummoC dna tropsnarT .7 4.619,74 1.202,13 3.417,61 2.260,85 8.473,82 4.786,92 6.390,34 4.125,72 2.275,51 7.433,25 9.942,83 8.480,41 segdirB dna sdaoR)i 3.577,4 0.122 3.455,4 6.258,3 1.9 5.348,3 1.233,3 6.61 5.513,3 0.522,3 5.9 5.512,3 @@ srehtO)ii 9.680,1 8.0 1.680,1 5.909 8.0 7.809 4.169 8.0 6.069 8.377 7.0 0.377 tnemnorivnE dna ygolonhceT ,ecneicS .8 4.555,02 5.868,2 9.686,71 7.305,81 3.341,2 4.063,61 1.987,71 9.537,2 2.350,51 9.090,01 9.921,2 9.069,7 )vi ot i( secivreS cimonocE lareneG .9 1.916,21 9.199,1 3.726,01 4.328,21 7.527,1 7.790,11 5.297,21 1.129,1 5.178,01 0.633,6 1.514,1 9.029,4 secivreS cimonocE - tairaterceS)i 2.327,6 4.0 8.227,6 5.132,4 3.0 1.132,4 1.150,4 4.0 7.050,4 4.798,2 3.0 0.798,2 msiruoT)ii – – – – – – – – – – – – seilppuS liviC)iii 1.312,1 3.678 8.633 8.844,1 3.714 5.130,1 5.549 4.418 0.131 5.758 5.417 0.341 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 9.071,767 3.119,067 6.952,6 7.919,386 6.809,876 0.110,5 3.828,837 9.677,337 4.150,5 7.758,406 2.665,106 5.192,3 )F ot A( )secivreS lareneG( 7.867,12 7.874,12 0.092 9.134,12 8.982,12 1.241 8.058,91 8.746,91 0.302 0.443,32 0.103,32 0.34 etatS fo snagrO .A 0.182,92 6.362,82 4.710,1 3.520,72 8.850,62 5.669 9.247,72 2.007,62 6.240,1 9.830,82 1.887,72 8.052 )ii + i( secivreS lacsiF .B 7.722,92 3.012,82 4.710,1 3.889,62 8.120,62 5.669 7.496,72 0.256,62 6.240,1 8.100,82 0.157,72 8.052 seituD dna sexaT fo noitcelloC)i 3.35 3.35 – 0.73 0.73 – 2.84 2.84 – 1.73 1.73 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 3.891,803 3.891,803 – 2.763,482 2.763,482 – 6.528,892 6.528,892 – 4.745,852 4.745,852 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.000,62 0.000,62 – 0.002,22 0.002,22 – 0.002,22 0.002,22 – 0.009,81 0.009,81 – tbeD fo ecnadiovA 3.891,282 3.891,282 – 2.761,262 2.761,262 – 6.526,672 6.526,672 – 4.746,932 4.746,932 – )vi ot i( stnemyaP tseretnI .2 9.347,5 9.347,5 – 7.790,5 7.790,5 – 6.138,5 6.138,5 – 5.882,5 5.882,5 – ertneC eht morf snaoL no tseretnI)i 4.716,622 4.716,622 – 7.713,902 7.713,902 – 9.666,912 9.666,912 – 4.940,091 4.940,091 – tbeD lanretnI no tseretnI)ii :hcihw fo 4.238,841 4.238,841 – 7.742,031 7.742,031 – 7.282,341 7.282,341 – 9.982,011 9.982,011 – snaoL tekraM no tseretnI )a( 5.885,27 5.885,27 – 6.394,37 6.394,37 – 3.996,07 3.996,07 – 1.963,47 1.963,47 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 1.685,84 1.685,84 – 9.243,54 9.243,54 – 6.321,54 6.321,54 – 3.669,93 3.669,93 – .cte ,sdnuF tnedivorP 0.152,1 0.152,1 – 8.804,2 8.804,2 – 5.300,6 5.300,6 – 2.343,4 2.343,4 – srehtO)vi 5.676,412 4.427,902 2.259,4 8.287,481 4.088,081 4.209,3 3.883,702 5.285,302 8.508,3 6.958,051 0.768,741 6.299,2 )v ot i( secivreS evitartsinimdA .D 5.622,3 7.019,2 8.513 1.409,2 3.075,2 9.333 2.930,3 0.918,2 2.022 9.465,2 9.989,1 0.575 secivreS lareneG - tairaterceS)i 4.753,35 3.299,94 0.563,3 5.268,64 3.223,54 2.045,1 3.194,74 3.304,54 0.880,2 8.973,04 9.755,83 9.128,1 noitartsinimdA tcirtsiD)ii 5.551,011 8.094,901 7.466 7.554,111 4.680,011 3.963,1 1.087,311 6.088,211 5.998 3.400,78 0.740,78 7.24- eciloP)iii 6.641,51 4.698,41 2.052 8.986,21 0.543,21 8.443 1.641,61 3.839,51 8.702 0.131,21 9.129,11 2.902 skroW cilbuP)vi 7.097,23 2.434,23 5.653 7.078,01 4.655,01 2.413 5.139,62 2.145,62 3.093 5.977,8 3.053,8 3.924 ++ srehtO)v 2.876,091 2.876,091 – 3.549,461 3.549,461 – 3.549,461 3.549,461 – 1.485,241 1.485,241 – snoisneP .E 1.865,2 1.865,2 – 2.763,1 2.763,1 – 4.570,02 4.570,02 – 6.384,1 6.874,1 0.5 secivreS lareneG suoenallecsiM .F :hcihw fo 9.413,1 9.413,1 – 1.691,1 1.691,1 – 3.402,1 3.402,1 – 3.633,1 3.633,1 – seirettoL etatS fo tnuocca no tnemyaP 7.342,58 5.647,38 2.794,1 5.837,65 7.912,55 7.815,1 7.872,32 8.080,22 9.791,1 9.282,42 8.959,22 1.323,1 snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 7.342,58 5.647,38 2.794,1 5.837,65 7.912,55 7.815,1 7.872,32 8.080,22 9.791,1 9.718,62 8.494,52 1.323,1 snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 215 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA RUPINAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.574,48 5.364,55 5.110,92 2.258,18 0.822,25 2.426,92 8.056,97 6.573,05 2.572,92 0.376,27 6.280,94 3.095,32 )III+II+I( ERUTIDNEPXE LATOT 8.609,84 7.440,12 1.268,72 1.802,84 1.172,02 0.739,72 5.614,74 8.028,91 6.595,72 4.404,04 0.514,81 4.989,12 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 6.501,42 0.754,21 6.846,11 6.000,42 7.910,21 9.089,11 7.848,22 7.959,01 0.988,11 6.082,02 6.822,01 0.250,01 )21 ot 1( secivreS laicoS .A 7.304,31 6.436,8 1.967,4 5.332,31 2.615,8 3.717,4 9.493,21 3.588,7 6.905,4 2.211,11 0.591,7 2.719,3 erutluC dna trA ,stropS ,noitacudE .1 9.886,4 2.342,2 7.544,2 6.056,4 5.731,2 1.315,2 3.424,4 0.820,2 3.693,2 9.669,3 0.969,1 9.799,1 htlaeH cilbuP dna lacideM .2 6.861 – 6.861 6.861 – 6.861 7.012 – 7.012 7.902 – 7.902 erafleW ylimaF .3 7.355 7.825 0.52 8.815 1.715 7.1 9.335 0.2 9.135 6.726 1.2 5.526 noitatinaS dna ylppuS retaW .4 4.701 4.701 – 7.061 7.061 – 9.501 9.501 – 7.501 7.501 – gnisuoH .5 4.206 4.093 0.212 8.644 2.432 7.212 7.074 9.023 8.941 1.624 4.691 7.922 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 9.835,1 9.321 0.514,1 8.943,1 5.811 3.132,1 8.174,1 3.421 5.743,1 0.675,1 1.511 9.064,1 sessalC drawkcaB 8.971 2.411 6.56 4.281 7.111 7.07 7.461 9.111 8.25 7.331 1.401 6.92 erafleW ruobaL dna ruobaL .8 4.472,2 9.803 5.569,1 9.582,2 4.853 5.729,1 3.544,2 7.013 6.431,2 0.876,1 5.513 5.263,1 erafleW dna ytiruceS laicoS .9 1.655 6.1 4.455 7.811,1 6.1 1.711,1 7.735 7.2 9.435 3.302 2.2 1.102 noitirtuN .01 6.04- 6.84- 0.8 9.281- 3.981- 4.6 6.91 2.31 4.6 9.651 9.251 0.4 seitimalaC larutaN fo tnuocca no feileR .11 2.27 5.25 7.91 7.76 2.35 5.41 2.96 7.45 5.41 6.48 7.07 9.31 *srehtO .21 2.108,42 7.785,8 5.312,61 6.702,42 4.152,8 2.659,51 8.765,42 2.168,8 6.607,51 7.321,02 4.681,8 4.739,11 )9 ot 1( secivreS cimonocE .B 5.771,5 6.692,2 9.088,2 4.925,4 1.262,2 3.762,2 4.169,4 6.973,2 8.185,2 0.796,4 2.764,2 8.922,2 )iix ot i( seitivitcA deillA dna erutlucirgA .1 9.167,1 0.235 9.922,1 7.736,1 1.805 6.921,1 8.316,1 4.215 5.101,1 0.428,1 3.974 8.443,1 yrdnabsuH porC)i 4.953 8.161 7.791 3.305 0.451 4.943 8.605 1.261 7.443 7.703 3.661 4.141 noitavresnoC retaW dna lioS)ii 4.877 4.396 0.58 6.367 9.066 8.201 0.219 6.028 4.19 7.196 7.545 1.641 yrdnabsuH laminA)iii 8.52 3.32 5.2 8.42 3.22 5.2 2.62 7.32 5.2 2.41 1.21 2.2 tnempoleveD yriaD)vi 4.682 7.802 7.77 7.382 4.002 3.38 4.062 4.002 0.06 0.962 3.502 6.36 seirehsiF)v 5.203,1 0.563 5.739 2.769 1.314 1.455 8.892,1 7.253 1.649 6.040,1 8.077 9.962 efiL dliW dna yrtseroF )iv 8.0 – 8.0 8.0 – 8.0 8.0 – 8.0 6.0 – 6.0 snoitatnalP)iiv 3.174 9.841 4.223 1.961 7.741 4.12 7.241 3.131 4.11 2.821 8.711 4.01 gnisuoheraW dna egarotS dooF)iiiv 5.82 4.32 2.5 4.72 3.22 2.5 9.62 7.12 2.5 1.632 6.91 5.612 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 6.161 1.041 5.12 0.151 5.331 5.71 4.271 9.451 5.71 9.381 5.051 4.33 noitarepo-oC)ix 8.0 – 8.0 8.0 – 8.0 8.0 – 8.0 8.0 – 8.0 semmargorP larutlucirgA rehtO)iix 5.278,6 9.176 5.002,6 6.183,7 5.035 2.158,6 0.909,6 8.057 2.851,6 3.993,5 0.725 2.278,4 tnempoleveD laruR .2 0.044 – 0.044 0.437 – 0.437 3.973,1 – 3.973,1 7.654 – 7.654 semmargorP aerA laicepS .3 5.410,1 1.575 4.934 5.479 4.565 1.904 1.589 8.775 4.704 6.159 2.515 4.634 lortnoC doolF dna noitagirrI .4 :hcihw fo 0.884 0.342 0.542 8.774 8.232 0.542 8.774 8.232 0.542 4.315 7.312 7.992 noitagirrI muideM dna rojaM )i 5.111 2.901 4.2 3.801 2.401 1.4 1.911 7.611 4.2 2.701 5.401 7.2 noitagirrI roniM )ii 0.971 0.971 – 5.681 5.681 – 3.681 3.681 – 3.751 3.751 – eganiarD dna lortnoC doolF )iii 1.297,5 1.221,3 0.076,2 0.314,6 6.969,2 4.344,3 4.028,4 4.651,3 0.466,1 3.925,4 8.495,2 5.439,1 ygrenE .5 1.257,5 1.221,3 0.036,2 0.383,6 6.969,2 4.314,3 4.097,4 4.651,3 0.436,1 4.005,4 8.495,2 6.509,1 rewoP :hcihw fo 3.611,1 1.694 2.026 7.029 3.105 4.914 2.490,1 8.915 4.475 6.187 2.654 4.523 )iii ot i( slareniM dna yrtsudnI .6 6.950,1 0.754 7.206 9.548 0.464 9.183 1.099 7.184 5.805 5.327 2.224 3.103 seirtsudnI llamS dna egalliV)i 7.65 2.93 5.71 8.47 3.73 5.73 0.401 1.83 9.56 1.85 0.43 2.42 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 216 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA RUPINAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.190,1 6.190,1 – 9.270,1 9.270,1 – 7.741,1 7.741,1 – 9.713,1 9.713,1 – )ii + i( snoitacinummoC dna tropsnarT .7 6.190,1 6.190,1 – 9.270,1 9.270,1 – 7.741,1 7.741,1 – 9.713,1 9.713,1 – segdirB dna sdaoR)i – – – – – – – – – – – – @@ srehtO)ii 2.804 2.83 0.073 4.584 5.63 9.844 6.184 4.63 2.544 5.867 3.13 2.737 tnemnorivnE dna ygolonhceT ,ecneicS .8 7.888,2 1.692 6.295,2 9.596,1 1.313 8.283,1 2.987,2 8.292 4.694,2 0.222,1 8.672 2.549 )vi ot i( secivreS cimonocE lareneG .9 2.465,2 0.101 2.364,2 0.593,1 1.721 9.762,1 7.364,2 9.09 7.273,2 8.449 8.47 0.078 secivreS cimonocE - tairaterceS)i 2.541 2.53 0.011 6.331 6.33 0.001 2.721 2.23 0.59 6.78 4.13 2.65 msiruoT)ii 6.0 – 6.0 6.0 – 6.0 – – – – – – seilppuS liviC)iii 7.871 9.951 8.81 7.661 4.251 3.41 4.891 7.961 7.82 6.981 6.071 0.91 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 6.927,13 2.076,13 4.95 0.940,03 0.388,92 0.661 2.388,82 8.927,82 4.351 3.115,72 9.373,72 3.731 )F ot A( )secivreS lareneG( 6.445,1 6.445,1 – 4.522,1 4.521,1 0.001 3.041,1 3.040,1 0.001 8.639 8.639 – etatS fo snagrO .A 4.655 4.835 0.81 4.825 9.805 5.91 4.635 4.915 0.71 3.294 3.294 – )ii + i( secivreS lacsiF .B 1.255 1.435 0.81 0.425 5.405 5.91 2.235 2.515 0.71 4.884 4.884 – seituD dna sexaT fo noitcelloC)i 3.4 3.4 – 3.4 3.4 – 2.4 2.4 – 9.3 9.3 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 9.731,5 9.731,5 – 4.360,5 4.360,5 – 1.020,5 1.020,5 – 3.180,5 3.180,5 – )2 + 1( ro noitcudeR rof noitairporppA .1 6.583 6.583 – 7.183 7.183 – 7.183 7.183 – 4.943 4.943 – tbeD fo ecnadiovA 3.257,4 3.257,4 – 7.186,4 7.186,4 – 4.836,4 4.836,4 – 9.137,4 9.137,4 – )vi ot i( stnemyaP tseretnI .2 4.603 4.603 – 8.043 8.043 – 8.043 8.043 – 2.573 2.573 – ertneC eht morf snaoL no tseretnI)i 0.302,3 0.302,3 – 5.341,3 5.341,3 – 2.001,3 2.001,3 – 6.322,3 6.322,3 – tbeD lanretnI no tseretnI)ii :hcihw fo 4.632,2 4.632,2 – 9.921,2 9.921,2 – 9.921,2 9.921,2 – 3.981,2 3.981,2 – snaoL tekraM no tseretnI )a( 5.596 5.596 – 7.837 7.837 – 4.696 4.696 – 8.487 8.487 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 4.242,1 4.242,1 – 1.791,1 1.791,1 – 1.791,1 1.791,1 – 0.331,1 0.331,1 – .cte ,sdnuF tnedivorP 4.0 4.0 – 2.0 2.0 – 2.0 2.0 – – – – srehtO)vi 2.975,31 8.735,31 4.14 7.041,31 2.490,31 5.64 9.945,21 5.315,21 4.63 8.056,11 4.315,11 3.731 )v ot i( secivreS evitartsinimdA .D 7.735 7.735 – 3.535 3.035 0.5 0.985 0.985 – 9.335 0.035 9.3 secivreS lareneG - tairaterceS)i 0.714 0.714 – 8.504 8.504 – 4.693 4.693 – 1.543 1.543 – noitartsinimdA tcirtsiD)ii 8.963,11 8.963,11 – 5.189,01 4.189,01 1.0 5.224,01 5.224,01 – 4.376,9 2.416,9 2.95 eciloP)iii 6.663 6.663 – 0.943 0.943 – 0.763 0.763 – 9.253 9.253 – skroW cilbuP)vi 1.888 7.648 4.14 1.968 7.728 4.14 9.477 5.837 4.63 5.547 3.176 2.47 ++ srehtO)v 5.119,01 5.119,01 – 1.190,01 1.190,01 – 6.636,9 6.636,9 – 2.343,9 2.343,9 – snoisneP .E – – – – – – – – – 9.6 9.6 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 7.838,3 7.847,2 0.090,1 0.595,3 8.370,2 2.125,1 1.153,3 9.428,1 2.625,1 3.757,4 7.392,3 6.364,1 snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 7.816,3 7.847,2 0.078 0.595,3 8.370,2 2.125,1 1.153,3 9.428,1 2.625,1 3.757,4 7.392,3 6.364,1 snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 217 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA AYALAHGEM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.939,58 3.466,54 2.572,04 8.412,67 2.048,04 6.473,53 8.412,67 2.048,04 6.473,53 6.815,26 8.317,04 8.408,12 )III+II+I( ERUTIDNEPXE LATOT 1.736,16 9.126,12 2.510,04 0.632,45 0.491,91 0.240,53 0.632,45 0.491,91 0.240,53 1.203,24 5.557,02 5.645,12 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 8.497,92 6.627,31 2.860,61 3.223,42 0.938,11 3.384,21 3.223,42 0.938,11 3.384,21 4.207,32 1.755,21 3.541,11 )21 ot 1( secivreS laicoS .A 6.058,51 6.332,8 1.716,7 3.902,41 6.350,7 7.551,7 3.902,41 6.350,7 7.551,7 4.279,21 5.191,7 9.087,5 erutluC dna trA ,stropS ,noitacudE .1 6.652,6 4.493,2 2.268,3 1.967,4 5.849,1 6.028,2 1.967,4 5.849,1 6.028,2 1.284,4 8.640,2 3.534,2 htlaeH cilbuP dna lacideM .2 9.99 9.99 – 7.27 7.27 – 7.27 7.27 – 8.153 8.69 0.552 erafleW ylimaF .3 3.976,1 1.146,1 2.83 2.185,1 7.535,1 5.54 2.185,1 7.535,1 5.54 0.476,1 6.226,1 5.15 noitatinaS dna ylppuS retaW .4 5.133 2.313 3.81 4.287 8.703 6.474 4.287 8.703 6.474 2.382 9.842 2.43 gnisuoH .5 3.387 2.991 1.485 3.113 3.071 0.141 3.113 3.071 0.141 8.712 2.411 6.301 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 1.450,1 1.43 0.020,1 0.601 0.13 0.57 0.601 0.13 0.57 6.805 6.805 – sessalC drawkcaB 7.624 7.102 0.522 6.514 4.881 2.722 6.514 4.881 2.722 2.623 4.471 8.151 erafleW ruobaL dna ruobaL .8 3.192,1 5.831 8.251,1 9.104,1 2.48 7.713,1 9.104,1 2.48 7.713,1 5.192,1 1.131 4.061,1 erafleW dna ytiruceS laicoS .9 3.894,1 3.11 0.784,1 5.841 5.32 0.521 5.841 5.32 0.521 5.190,1 5.4 9.680,1 noitirtuN .01 6.272 1.662 5.6 9.742 9.142 0.6 9.742 9.142 0.6 4.482 9.872 6.5 seitimalaC larutaN fo tnuocca no feileR .11 6.052 6.391 0.75 4.672 4.181 0.59 4.672 4.181 0.59 9.812 8.831 1.08 *srehtO .21 3.248,13 3.598,7 0.749,32 7.319,92 0.553,7 7.855,22 7.319,92 0.553,7 7.855,22 7.995,81 4.891,8 3.104,01 )9 ot 1( secivreS cimonocE .B 0.422,9 8.089,2 3.342,6 1.173,9 1.947,2 0.226,6 1.173,9 1.947,2 0.226,6 9.409,5 4.630,3 5.868,2 )iix ot i( seitivitcA deillA dna erutlucirgA .1 8.021,3 0.965 8.155,2 7.386,2 4.105 3.281,2 7.386,2 4.105 3.281,2 8.011,2 3.435 5.675,1 yrdnabsuH porC)i 5.425,2 6.135 9.299,1 2.543,3 4.064 8.488,2 2.543,3 4.064 8.488,2 8.920,1 2.124 6.806 noitavresnoC retaW dna lioS)ii 4.360,1 3.806 1.554 2.160,1 8.195 4.964 2.160,1 8.195 4.964 3.657 6.455 7.102 yrdnabsuH laminA)iii 3.321 4.36 9.95 2.511 0.06 2.55 2.511 0.06 2.55 7.56 5.84 2.71 tnempoleveD yriaD)vi 0.725 0.731 0.093 4.372 7.031 7.241 4.372 7.031 7.241 5.151 3.901 3.24 seirehsiF)v 0.572,1 5.397 5.184 7.564,1 7.157 0.417 7.564,1 7.157 0.417 8.044,1 4.021,1 3.023 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv 5.631 8.201 6.33 0.311 5.48 5.82 0.311 5.48 5.82 6.311 0.39 6.02 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 1.332 4.331 7.99 4.871 4.821 0.05 4.871 4.821 0.05 9.161 5.911 4.24 noitarepo-oC)ix 5.022 8.14 7.871 4.531 2.04 2.59 4.531 2.04 2.59 4.47 5.53 0.93 semmargorP larutlucirgA rehtO)iix 1.760,9 9.736 2.924,8 4.111,6 7.226 7.884,5 4.111,6 7.226 7.884,5 3.186,5 5.064 8.022,5 tnempoleveD laruR .2 4.429 – 4.429 4.490,1 – 4.490,1 4.490,1 – 4.490,1 7.241 – 7.241 semmargorP aerA laicepS .3 6.387 6.813 0.564 4.421,1 2.703 2.718 4.421,1 2.703 2.718 9.863 3.552 6.311 lortnoC doolF dna noitagirrI .4 :hcihw fo 0.7 – 0.7 3.0 – 3.0 3.0 – 3.0 – – – noitagirrI muideM dna rojaM )i 5.957 5.703 0.254 0.301,1 1.692 9.608 0.301,1 1.692 9.608 4.063 1.842 4.211 noitagirrI roniM )ii 1.71 1.11 0.6 1.12 1.11 0.01 1.12 1.11 0.01 4.8 3.7 2.1 eganiarD dna lortnoC doolF )iii 0.438,1 5.622 5.706,1 3.292,1 8.691 5.590,1 3.292,1 8.691 5.590,1 7.176,1 1.090,1 5.185 ygrenE .5 0.746,1 5.622 5.024,1 8.012,1 8.691 0.410,1 8.012,1 8.691 0.410,1 7.146,1 1.090,1 5.155 rewoP :hcihw fo 6.667,1 8.782,1 8.874 3.099,1 6.533,1 7.456 3.099,1 6.533,1 7.456 9.449,1 0.756,1 9.782 )iii ot i( slareniM dna yrtsudnI .6 9.939 1.415 8.524 8.759 8.804 0.945 8.759 8.804 0.945 2.317 8.764 4.542 seirtsudnI llamS dna egalliV)i 7.628 7.377 0.35 6.230,1 9.629 7.501 6.230,1 9.629 7.501 7.132,1 2.981,1 5.24 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 218 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA AYALAHGEM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.936,1 3.936,1 – 3.094,1 3.094,1 – 3.094,1 3.094,1 – 7.412,1 7.412,1 – )ii + i( snoitacinummoC dna tropsnarT .7 3.936,1 3.936,1 – 3.094,1 3.094,1 – 3.094,1 3.094,1 – 7.412,1 7.412,1 – segdirB dna sdaoR)i – – – – – – – – – – – – @@ srehtO)ii 6.8 6.8 – 7.7 7.7 – 7.7 7.7 – 4.5 4.5 – tnemnorivnE dna ygolonhceT ,ecneicS .8 6.495,6 8.597 8.897,5 7.134,7 6.546 1.687,6 7.134,7 6.546 1.687,6 3.566,1 1.974 3.681,1 )vi ot i( secivreS cimonocE lareneG .9 4.100,5 9.932 5.167,4 3.319,5 4.412 9.896,5 3.319,5 4.412 9.896,5 2.411,1 4.471 8.939 secivreS cimonocE - tairaterceS)i 8.142 9.07 9.071 0.811,1 1.96 9.840,1 0.811,1 1.96 9.840,1 9.061 8.43 1.621 msiruoT)ii 9.790,1 9.742 0.058 8.451 8.141 0.31 8.451 8.141 0.31 3.391 0.411 2.97 seilppuS liviC)iii 5.352 1.732 4.61 6.542 3.022 3.52 6.542 3.022 3.52 0.791 8.551 2.14 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 4.203,42 4.240,42 1.062 8.879,12 2.646,12 6.233 8.879,12 2.646,12 6.233 5.612,02 2.859,91 3.852 )F ot A( )secivreS lareneG( 1.475,1 1.475,1 – 8.844,1 8.844,1 – 8.844,1 8.844,1 – 6.811,1 6.811,1 – etatS fo snagrO .A 6.037 3.696 3.43 9.227 9.476 0.84 9.227 9.476 0.84 4.626 8.495 6.13 )ii + i( secivreS lacsiF .B 3.627 0.296 3.43 7.817 7.076 0.84 7.817 7.076 0.84 1.326 5.195 6.13 seituD dna sexaT fo noitcelloC)i 3.4 3.4 – 2.4 2.4 – 2.4 2.4 – 3.3 3.3 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 5.058,5 5.058,5 – 3.420,5 3.420,5 – 3.420,5 3.420,5 – 4.292,4 4.292,4 – )2 + 1( ro noitcudeR rof noitairporppA .1 6.733 6.733 – 8.313 8.313 – 8.313 8.313 – 4.142 4.142 – tbeD fo ecnadiovA 9.215,5 9.215,5 – 5.017,4 5.017,4 – 5.017,4 5.017,4 – 0.150,4 0.150,4 – )vi ot i( stnemyaP tseretnI .2 8.471 8.471 – 6.381 6.381 – 6.381 6.381 – 4.981 4.981 – ertneC eht morf snaoL no tseretnI)i 4.743,4 4.743,4 – 5.745,3 5.745,3 – 5.745,3 5.745,3 – 2.820,3 2.820,3 – tbeD lanretnI no tseretnI)ii :hcihw fo 9.812,3 9.812,3 – 2.835,2 2.835,2 – 2.835,2 2.835,2 – 9.971,2 9.971,2 – snaoL tekraM no tseretnI )a( 5.567 5.567 – 4.996 4.996 – 4.996 4.996 – 1.416 1.416 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 8.889 8.889 – 8.779 8.779 – 8.779 8.779 – 9.238 9.238 – .cte ,sdnuF tnedivorP 9.1 9.1 – 6.1 6.1 – 6.1 6.1 – 5.0 5.0 – srehtO)vi 2.101,11 4.578,01 8.522 5.691,01 8.119,9 6.482 5.691,01 8.119,9 6.482 2.020,9 5.397,8 7.622 )v ot i( secivreS evitartsinimdA .D 4.287 4.287 – 5.337 5.337 – 5.337 5.337 – 7.786 7.786 – secivreS lareneG - tairaterceS)i 9.374 9.374 – 8.893 8.893 – 8.893 8.893 – 1.203 1.203 – noitartsinimdA tcirtsiD)ii 3.111,6 4.301,6 9.7 1.664,5 1.064,5 0.6 1.664,5 1.064,5 0.6 5.878,4 5.878,4 – eciloP)iii 4.049,1 3.728,1 1.311 4.578,1 2.967,1 2.601 4.578,1 2.967,1 2.601 9.535,1 2.064,1 7.57 skroW cilbuP)vi 2.397,1 4.886,1 8.401 6.227,1 2.055,1 4.271 6.227,1 2.055,1 4.271 0.616,1 0.564,1 0.151 ++ srehtO)v 8.909,4 8.909,4 – 2.364,4 2.364,4 – 2.364,4 2.364,4 – 4.941,5 4.941,5 – snoisneP .E 2.631 2.631 – 1.321 1.321 – 1.321 1.321 – 5.9 5.9 – secivreS lareneG suoenallecsiM .F :hcihw fo 6.531 6.531 – 2.99 2.99 – 2.99 2.99 – 2.9 2.9 – seirettoL etatS fo tnuocca no tnemyaP – – – – – – – – – – – – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC – – – – – – – – – – – – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 219 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA MAROZIM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 7.588,36 8.176,44 9.312,91 0.734,66 9.769,04 1.964,52 9.219,06 8.301,93 0.908,12 4.425,65 2.600,53 2.815,12 )III+II+I( ERUTIDNEPXE LATOT 8.809,73 6.011,91 2.897,81 4.942,34 5.257,81 9.694,42 8.731,83 2.122,71 6.619,02 8.720,93 2.269,71 7.560,12 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 9.669,22 6.252,11 4.417,11 2.201,62 9.465,01 3.735,51 7.189,12 8.788,9 9.390,21 3.906,12 1.843,01 2.162,11 )21 ot 1( secivreS laicoS .A 3.037,11 9.683,5 3.343,6 8.668,21 2.098,4 6.679,7 3.765,11 5.748,4 8.917,6 2.024,11 1.899,4 1.224,6 erutluC dna trA ,stropS ,noitacudE .1 9.501,4 8.378,1 1.232,2 0.888,4 5.258,1 5.530,3 0.076,3 6.166,1 4.800,2 3.609,2 4.754,1 9.844,1 htlaeH cilbuP dna lacideM .2 0.73 5.6 5.03 2.423 5.6 7.713 2.572 5.6 8.862 2.473 6.5 6.863 erafleW ylimaF .3 5.534,1 3.508 2.036 6.238,1 1.970,1 5.357 1.283,1 6.157 5.036 3.585,1 4.499 8.095 noitatinaS dna ylppuS retaW .4 5.87 2.86 2.01 5.27 3.66 2.6 5.27 3.66 2.6 9.16 5.95 4.2 gnisuoH .5 7.176 0.143 7.033 7.209 1.542 6.756 6.495 1.822 5.663 5.209 0.065 5.243 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 8.998,2 0.561,2 9.437 1.398,2 8.098,1 2.200,1 6.395,2 0.818,1 6.577 5.348,2 9.738,1 6.500,1 sessalC drawkcaB 8.852 8.85 0.002 0.002 8.45 2.541 9.391 0.45 0.041 2.011 4.45 8.55 erafleW ruobaL dna ruobaL .8 4.793,1 7.922 7.761,1 4.087,1 4.671 0.406,1 0.113,1 6.761 3.341,1 7.710,1 4.951 3.858 erafleW dna ytiruceS laicoS .9 2.03 8.6 4.32 4.82 0.5 4.32 4.82 0.5 4.32 5.61 3.6 1.01 noitirtuN .01 0.081 0.081 – 0.071 0.071 – 0.071 0.071 – 8.062 8.121 0.931 seitimalaC larutaN fo tnuocca no feileR .11 0.241 6.031 4.11 6.341 3.821 4.51 1.321 7.111 4.11 2.011 2.39 0.71 *srehtO .21 9.149,41 0.858,7 9.380,7 2.741,71 5.781,8 6.959,8 1.651,61 4.333,7 7.228,8 6.814,71 1.416,7 5.408,9 )9 ot 1( secivreS cimonocE .B 0.082,4 6.765,2 4.217,1 1.446,5 7.605,2 4.731,3 4.954,5 7.713,2 7.141,3 7.812,7 6.435,2 1.486,4 )iix ot i( seitivitcA deillA dna erutlucirgA .1 0.897,1 8.075 1.722,1 7.177,2 5.635 2.532,2 0.749,2 3.725 7.914,2 7.065,2 2.734 5.321,2 yrdnabsuH porC)i 9.461 9.261 0.2 8.822 4.571 4.35 5.902 4.171 1.83 1.205 4.941 7.253 noitavresnoC retaW dna lioS)ii 1.037 1.485 0.641 6.765 6.373 0.491 0.025 1.763 9.251 2.007,1 3.813 8.183,1 yrdnabsuH laminA)iii 5.94 3.31 2.63 5.31 6.21 0.1 2.84 6.21 7.53 2.51 9.9 3.5 tnempoleveD yriaD)vi 6.78 1.36 6.42 5.402 2.56 4.931 4.331 6.36 9.96 6.713 9.26 7.452 seirehsiF)v 0.727 6.145 4.581 9.168 2.665 6.592 9.028 4.355 4.762 5.312,1 4.078 1.343 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 7.664 6.164 1.5 8.216 7.406 1.8 7.964 6.164 1.8 7.545 4.245 3.3 gnisuoheraW dna egarotS dooF)iiiv 2.14 2.93 0.2 0.231 0.83 1.49 6.701 3.73 4.07 7.481 8.92 9.451 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 3.861 6.99 7.86 5.161 2.29 3.96 4.451 9.88 6.56 8.921 5.08 3.94 noitarepo-oC)ix 7.64 4.13 4.51 8.98 4.24 4.74 7.84 7.43 0.41 3.94 8.33 5.51 semmargorP larutlucirgA rehtO)iix 0.522,3 1.672 9.849,2 0.423,3 6.052 3.370,3 8.502,3 5.842 3.759,2 9.672,2 4.312 5.360,2 tnempoleveD laruR .2 0.404 – 0.404 0.002 – 0.002 2.184 – 2.184 4.463 – 4.463 semmargorP aerA laicepS .3 4.322 9.66 4.651 4.421 5.76 9.65 5.811 9.36 6.45 8.211 8.05 1.26 lortnoC doolF dna noitagirrI .4 :hcihw fo – – – – – – – – – 1.0 – 1.0 noitagirrI muideM dna rojaM )i 4.821 9.66 4.16 4.421 5.76 9.65 4.811 9.36 5.45 8.111 8.05 0.16 noitagirrI roniM )ii – – – – – – – – – – – – eganiarD dna lortnoC doolF )iii 6.502,3 1.817,2 5.784 8.447,3 9.312,3 9.035 0.401,3 1.726,2 9.674 4.383,3 5.999,2 9.383 ygrenE .5 6.502,3 1.817,2 5.784 8.447,3 9.312,3 9.035 0.401,3 1.726,2 9.674 2.973,3 5.999,2 7.973 rewoP :hcihw fo 1.897 8.624 3.173 7.929 1.324 7.605 4.357 0.004 4.353 0.984,1 5.793 5.190,1 )iii ot i( slareniM dna yrtsudnI .6 5.827 3.263 2.663 0.858 2.953 8.894 1.686 5.733 5.843 5.124,1 4.843 0.370,1 seirtsudnI llamS dna egalliV)i 7.96 5.46 2.5 8.17 8.36 9.7 4.76 5.26 9.4 5.76 0.94 5.81 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 220 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA MAROZIM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.602,2 1.534,1 9.077 4.274,2 9.843,1 5.321,1 9.333,2 8.203,1 1.130,1 8.510,2 0.311,1 7.209 )ii + i( snoitacinummoC dna tropsnarT .7 2.636,1 6.450,1 5.185 8.558,1 0.489 8.178 0.397,1 0.369 0.038 2.106,1 1.468 1.737 segdirB dna sdaoR)i 8.965 4.083 4.981 6.616 9.463 7.152 9.045 8.933 1.102 6.414 9.842 6.561 @@ srehtO)ii 6.64 8.6 8.93 1.14 1.6 0.53 0.14 1.6 9.43 2.93 8.5 4.33 tnemnorivnE dna ygolonhceT ,ecneicS .8 2.355 6.063 6.291 5.666 7.073 8.592 9.856 3.763 7.192 5.815 6.992 9.812 )vi ot i( secivreS cimonocE lareneG .9 8.441 7.43 1.011 9.821 7.03 2.89 3.931 7.03 6.801 7.621 7.42 0.201 secivreS cimonocE - tairaterceS)i 5.76 3.52 2.24 7.47 3.62 4.84 5.86 3.42 3.44 3.06 2.72 1.33 msiruoT)ii 4.681 4.671 0.01 6.322 4.671 2.74 3.912 4.671 9.24 4.451 4.131 0.32 seilppuS liviC)iii 6.451 2.421 4.03 4.932 3.731 2.201 9.132 8.531 0.69 1.771 3.611 8.06 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 9.679,52 2.165,52 7.514 7.781,32 5.512,22 2.279 1.577,22 6.288,12 4.298 5.694,71 0.440,71 5.254 )F ot A( )secivreS lareneG( 6.736 5.826 0.9 2.317 3.207 8.01 4.416 1.406 3.01 2.036 1.126 1.9 etatS fo snagrO .A 8.928 9.028 9.8 4.318 7.397 8.91 1.287 4.267 8.91 4.786 4.476 0.31 )ii + i( secivreS lacsiF .B 6.318 8.408 9.8 3.697 5.677 8.91 7.767 9.747 8.91 7.476 7.166 0.31 seituD dna sexaT fo noitcelloC)i 2.61 2.61 – 1.71 1.71 – 5.41 5.41 – 7.21 7.21 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 9.238,5 9.238,5 – 1.408,4 1.408,4 – 6.208,4 6.208,4 – 2.052,3 2.052,3 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.333 0.333 – 5.203 5.203 – 5.203 5.203 – 9.191 9.191 – tbeD fo ecnadiovA 9.994,5 9.994,5 – 6.105,4 6.105,4 – 1.005,4 1.005,4 – 3.850,3 3.850,3 – )vi ot i( stnemyaP tseretnI .2 9.091 9.091 – 5.612 5.612 – 5.612 5.612 – 5.612 5.612 – ertneC eht morf snaoL no tseretnI)i 0.964,4 0.964,4 – 1.544,3 1.544,3 – 6.344,3 6.344,3 – 8.100,2 8.100,2 – tbeD lanretnI no tseretnI)ii :hcihw fo 7.282,4 7.282,4 – 3.472,3 3.472,3 – 3.472,3 3.472,3 – 4.197,1 4.197,1 – snaoL tekraM no tseretnI )a( 0.081 0.081 – 0.561 0.561 – 0.561 0.561 – 0.391 0.391 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 0.048 0.048 – 0.048 0.048 – 0.048 0.048 – 0.048 0.048 – .cte ,sdnuF tnedivorP – – – – – – – – – – – – srehtO)vi 6.949,01 7.155,01 8.793 4.132,11 7.982,01 7.149 3.059,01 9.780,01 3.268 1.554,7 8.030,7 3.424 )v ot i( secivreS evitartsinimdA .D 3.553,3 3.502,3 0.051 6.854,3 6.711,3 0.143 4.144,3 4.001,3 0.143 9.968 5.938 4.03 secivreS lareneG - tairaterceS)i 2.534 6.514 6.91 0.464 5.693 4.76 9.254 7.583 2.76 3.543 1.323 2.22 noitartsinimdA tcirtsiD)ii 8.751,5 2.880,5 6.96 9.060,5 0.677,4 9.482 2.269,4 4.917,4 8.242 6.721,4 4.340,4 2.48 eciloP)iii 5.716 1.805 4.901 9.455 4.944 4.501 0.055 6.444 4.501 6.716 3.074 3.741 skroW cilbuP)vi 8.383,1 6.433,1 2.94 1.396,1 2.055,1 9.241 8.345,1 9.734,1 9.501 9.494,1 6.453,1 2.041 ++ srehtO)v 0.007,7 0.007,7 – 0.006,5 0.006,5 – 0.006,5 0.006,5 – 6.254,5 5.644,5 1.6 snoisneP .E 1.72 1.72 – 6.52 6.52 – 6.52 6.52 – 0.12 0.12 – secivreS lareneG suoenallecsiM .F :hcihw fo 1.72 1.72 – 6.52 6.52 – 6.52 6.52 – 0.12 0.12 – seirettoL etatS fo tnuocca no tnemyaP – – – – – – – – – – – – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC – – – – – – – – – – – – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 221 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA DNALAGAN )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.076,69 7.106,17 9.860,52 1.248,78 3.498,66 9.749,02 2.616,68 7.815,56 6.790,12 1.426,76 3.112,55 8.214,21 )III+II+I( ERUTIDNEPXE LATOT 8.352,45 7.337,92 1.025,42 8.889,94 7.795,92 1.193,02 3.224,05 5.427,92 8.796,02 7.192,63 5.612,42 2.570,21 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 0.090,82 6.920,71 4.060,11 7.621,72 5.592,61 3.138,01 1.074,62 1.476,61 0.697,9 7.155,81 7.212,31 0.933,5 )21 ot 1( secivreS laicoS .A 9.798,61 8.323,11 1.475,5 2.239,51 3.776,01 9.452,5 4.874,61 9.012,11 5.762,5 7.936,01 7.494,8 0.541,2 erutluC dna trA ,stropS ,noitacudE .1 2.973,5 8.813,3 4.060,2 4.163,5 3.831,3 1.322,2 7.478,4 1.082,3 6.495,1 9.066,3 3.538,2 7.528 htlaeH cilbuP dna lacideM .2 5.503 5.02 0.582 2.952 5.02 7.832 2.952 5.02 7.832 7.382 – 7.382 erafleW ylimaF .3 8.098 6.908 2.18 7.258 5.177 2.18 0.218 8.037 2.18 1.895 1.875 0.02 noitatinaS dna ylppuS retaW .4 4.104 4.951 0.242 8.413 9.731 9.671 4.553 4.531 0.022 2.625 7.86 5.754 gnisuoH .5 0.573 0.573 – 4.572 4.572 – 1.362 1.362 – 3.551 3.551 – tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 0.053 – 0.053 0.794 – 0.794 9.013 – 9.013 4.452 – 4.452 sessalC drawkcaB 8.787 2.752 6.035 0.617 0.542 1.174 2.517 1.542 1.074 6.833 6.222 0.611 erafleW ruobaL dna ruobaL .8 8.226,1 5.052 3.273,1 1.385,1 6.952 5.323,1 1.213,1 5.842 6.360,1 0.421,1 3.312 7.019 erafleW dna ytiruceS laicoS .9 3.255 8.2 5.945 3.255 8.2 5.945 3.255 8.2 5.945 5.623 5.0 1.623 noitirtuN .01 9.711 5.201 4.51 9.183 5.663 4.51 9.711 9.711 – 5.382 5.382 – seitimalaC larutaN fo tnuocca no feileR .11 4.904 4.904 – 7.004 7.004 – 0.914 0.914 – 8.063 8.063 – *srehtO .21 7.361,62 1.407,21 7.954,31 1.268,22 2.203,31 9.955,9 2.259,32 4.050,31 8.109,01 0.047,71 8.300,11 2.637,6 )9 ot 1( secivreS cimonocE .B 8.922,5 9.387,2 9.544,2 7.009,4 5.213,3 2.885,1 1.777,4 1.167,2 0.610,2 7.077,4 9.937,2 8.030,2 )iix ot i( seitivitcA deillA dna erutlucirgA .1 1.512,2 7.047 4.474,1 3.170,2 3.183,1 1.096 1.820,2 9.286 2.543,1 8.980,2 0.296 7.793,1 yrdnabsuH porC)i 0.204 5.453 5.74 2.724 2.723 0.001 3.663 3.113 0.55 4.923 4.492 0.53 noitavresnoC retaW dna lioS)ii 7.468 6.636 1.822 3.217 2.006 1.211 0.508 4.995 6.502 3.286 9.045 4.141 yrdnabsuH laminA)iii 7.131 1.71 6.411 7.85 4.31 3.54 3.17 4.31 9.75 6.72 7.8 0.91 tnempoleveD yriaD)vi 7.813 3.341 4.571 8.773 0.931 8.832 5.982 1.431 4.551 9.192 1.721 8.461 seirehsiF)v 6.508 8.416 8.091 9.467 9.785 0.771 1.047 6.975 5.061 2.939 3.297 0.741 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 5.102 – 5.102 0.491 – 0.491 5.981 9.381 6.5 1.071 1.071 – gnisuoheraW dna egarotS dooF)iiiv 6.321 1.911 5.4 9.311 4.011 5.3 1.311 6.901 5.3 6.401 6.401 – noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 8.661 7.751 1.9 5.081 2.351 3.72 3.471 0.741 3.72 0.631 0.01 0.621 noitarepo-oC)ix – – – – – – – – – – – – semmargorP larutlucirgA rehtO)iix 3.354,7 7.625 6.629,6 1.527,6 4.076 7.450,6 3.391,7 6.076,1 7.225,5 5.777,2 7.065 7.612,2 tnempoleveD laruR .2 0.162,1 4.84 6.212,1 6.837 6.341 0.595 4.862,1 8.55 6.212,1 8.000,1 1.96 7.139 semmargorP aerA laicepS .3 3.992 1.192 2.8 4.872 2.372 2.5 0.942 8.342 2.5 6.916 6.832 0.183 lortnoC doolF dna noitagirrI .4 :hcihw fo – – – – – – – – – – – – noitagirrI muideM dna rojaM )i 3.992 1.192 2.8 4.872 2.372 2.5 0.942 8.342 2.5 6.916 6.832 0.183 noitagirrI roniM )ii – – – – – – – – – – – – eganiarD dna lortnoC doolF )iii 8.149,3 8.149,3 – 1.238,3 1.238,3 – 1.045,3 1.045,3 – 6.044,3 7.634,3 8.3 ygrenE .5 9.509,3 9.509,3 – 1.897,3 1.897,3 – 6.805,3 6.805,3 – 3.504,3 3.504,3 – rewoP :hcihw fo 4.650,1 4.888 0.861 5.241,1 8.159 6.091 8.820,1 3.668 5.261 4.187 4.116 9.961 )iii ot i( slareniM dna yrtsudnI .6 1.028 1.256 0.861 9.898 2.807 6.091 6.118 1.946 5.261 9.126 9.154 9.961 seirtsudnI llamS dna egalliV)i 3.632 3.632 – 6.342 6.342 – 2.712 2.712 – 5.951 5.951 – @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 222 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA DNALAGAN )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.893,3 3.593,3 0.3 0.792,3 0.592,3 0.2 1.441,3 1.241,3 0.2 3.616,2 3.616,2 – )ii + i( snoitacinummoC dna tropsnarT .7 6.876,2 6.876,2 – 7.175,2 7.175,2 – 3.534,2 3.534,2 – 3.649,1 3.649,1 – segdirB dna sdaoR)i 8.917 8.617 0.3 3.527 3.327 0.2 8.807 8.607 0.2 0.076 0.076 – @@ srehtO)ii 3.651 5.43 8.121 4.651 1.73 3.911 5.051 2.13 3.911 5.19 8.22 7.86 tnemnorivnE dna ygolonhceT ,ecneicS .8 6.763,3 0.497 6.375,2 4.197,1 6.687 8.400,1 8.006,2 3.937 5.168,1 7.146,1 1.807 6.339 )vi ot i( secivreS cimonocE lareneG .9 9.687,2 6.653 3.034,2 5.951,1 0.833 5.128 5.270,2 5.143 0.137,1 0.351,1 4.992 6.358 secivreS cimonocE - tairaterceS)i 2.931 2.97 0.06 2.871 2.87 0.001 3.621 3.66 0.06 3.731 3.77 0.06 msiruoT)ii – – – – – – – – – – – – seilppuS liviC)iii 4.144 2.853 3.38 6.354 4.073 3.38 9.104 4.133 5.07 4.153 4.133 0.02 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 7.614,24 0.868,14 8.845 3.358,73 6.692,73 8.655 0.491,63 2.497,53 8.993 4.233,13 8.499,03 6.733 )F ot A( )secivreS lareneG( 4.747 2.466 2.38 6.508 0.107 5.401 4.596 4.096 0.5 6.817 6.317 0.5 etatS fo snagrO .A 1.326 3.116 8.11 8.016 5.395 2.71 9.995 1.095 8.9 3.045 3.635 0.4 )ii + i( secivreS lacsiF .B 6.226 8.016 8.11 2.016 0.395 2.71 4.995 6.985 8.9 8.935 8.535 0.4 seituD dna sexaT fo noitcelloC)i 5.0 5.0 – 5.0 5.0 – 5.0 5.0 – 5.0 5.0 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 9.616,01 9.616,01 – 6.285,8 6.285,8 – 2.416,8 2.416,8 – 4.369,5 4.369,5 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.052,2 0.052,2 – 0.000,2 0.000,2 – 0.000,2 0.000,2 – 0.014 0.014 – tbeD fo ecnadiovA 9.663,8 9.663,8 – 6.285,6 6.285,6 – 2.416,6 2.416,6 – 4.355,5 4.355,5 – )vi ot i( stnemyaP tseretnI .2 2.081 2.081 – 2.071 2.071 – 3.581 3.581 – 2.081 2.081 – ertneC eht morf snaoL no tseretnI)i 2.725,7 2.725,7 – 9.228,5 9.228,5 – 4.719,5 4.719,5 – 8.197,4 8.197,4 – tbeD lanretnI no tseretnI)ii :hcihw fo 8.670,6 8.670,6 – 5.357,4 5.357,4 – 5.357,4 5.357,4 – 2.047,3 2.047,3 – snaoL tekraM no tseretnI )a( 0.002 0.002 – 0.061 0.061 – 0.061 0.061 – 6.921 6.921 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 5.956 5.956 – 5.985 5.985 – 5.115 5.115 – 4.185 4.185 – .cte ,sdnuF tnedivorP – – – – – – – – – – – – srehtO)vi 3.563,61 5.119,51 8.354 2.876,61 2.342,61 0.534 4.608,51 4.124,51 0.583 5.320,51 9.496,41 6.823 )v ot i( secivreS evitartsinimdA .D 0.939 0.939 – 2.549 2.549 – 3.650,1 3.650,1 – 7.998 7.698 0.3 secivreS lareneG - tairaterceS)i 0.242,1 0.242,1 – 4.281,1 4.281,1 – 6.971,1 6.971,1 – 7.201,1 7.201,1 – noitartsinimdA tcirtsiD)ii 0.773,11 5.359,01 5.324 0.186,11 0.692,11 0.583 4.778,01 4.294,01 0.583 4.586,01 8.953,01 6.523 eciloP)iii 7.332,1 7.332,1 – 9.762,1 9.762,1 – 1.381,1 1.381,1 – 9.869 9.869 – skroW cilbuP)vi 8.375,1 5.345,1 3.03 7.106,1 7.155,1 0.05 0.015,1 0.015,1 – 8.663,1 8.663,1 – ++ srehtO)v 9.220,41 9.220,41 – 4.131,11 4.131,11 – 8.834,01 8.834,01 – 5.150,9 5.150,9 – snoisneP .E 2.14 2.14 – 8.44 8.44 – 2.93 2.93 – 0.53 0.53 – secivreS lareneG suoenallecsiM .F :hcihw fo 4.52 4.52 – 9.72 9.72 – 1.32 1.32 – 7.22 7.22 – seirettoL etatS fo tnuocca no tnemyaP – – – – – – – – – – – – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC – – – – – – – – – – – – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 223 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA AHSIDO )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 8.334,447 4.092,554 4.341,982 6.104,746 6.504,014 0.699,632 9.983,856 5.029,804 4.964,942 4.753,115 5.685,223 9.077,881 )III+II+I( ERUTIDNEPXE LATOT 1.997,615 3.956,822 9.931,882 3.629,254 7.821,712 6.797,532 6.719,054 1.341,302 5.477,742 1.598,753 5.778,071 6.710,781 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 7.788,803 1.716,541 6.072,361 5.926,552 6.896,631 0.139,811 3.345,062 5.770,121 8.564,931 4.146,902 9.628,401 5.418,401 )21 ot 1( secivreS laicoS .A 9.131,531 5.535,08 4.695,45 1.603,411 9.280,57 2.322,93 6.613,021 7.899,27 9.713,74 5.022,89 4.616,36 1.406,43 erutluC dna trA ,stropS ,noitacudE .1 2.755,73 2.435,91 0.320,81 8.620,23 9.879,71 9.740,41 2.338,13 3.013,71 9.225,41 6.621,52 5.645,41 1.085,01 htlaeH cilbuP dna lacideM .2 0.322,3 0.813 0.509,2 3.548,1 3.692 0.945,1 2.554 2.792 0.851 7.806,2 5.442 2.463,2 erafleW ylimaF .3 2.155,91 9.605,5 3.440,41 6.287,91 8.859,4 8.328,41 2.610,91 2.127,4 1.592,41 8.915,01 6.450,4 2.564,6 noitatinaS dna ylppuS retaW .4 5.247,3 5.222,3 0.025 0.872,3 0.822,3 0.05 8.562,3 8.512,3 0.05 8.149,2 8.197,2 0.051 gnisuoH .5 3.163,21 2.251,3 1.902,9 5.590,5 3.350,2 2.240,3 1.377,9 9.516,1 2.751,8 6.364,5 9.259 6.015,4 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 4.122,22 4.322,9 0.899,21 0.746,81 9.777,8 2.968,9 1.850,71 3.917,7 8.833,9 4.392,41 7.148,6 7.154,7 sessalC drawkcaB 4.432,1 1.947 4.584 8.415,2 4.476 4.048,1 3.825,2 9.756 4.078,1 6.126,2 1.175 5.050,2 erafleW ruobaL dna ruobaL .8 2.424,64 0.141,4 2.382,24 2.469,13 0.101,4 2.368,72 8.868,73 0.691,4 9.276,33 7.585,33 7.899,3 0.785,92 erafleW dna ytiruceS laicoS .9 2.349 9.34 3.998 9.658 3.93 6.718 8.652,1 2.93 6.712,1 7.598 6.82 1.768 noitirtuN .01 7.885,42 0.058,71 7.837,6 3.302,32 5.930,81 9.361,5 8.061,51 8.908,6 0.153,8 5.726,11 8.409,5 7.227,5 seitimalaC larutaN fo tnuocca no feileR .11 8.809,1 6.043,1 2.865 8.801,2 2.864,1 6.046 4.010,2 4.694,1 1.415 4.637,1 2.572,1 2.164 *srehtO .21 5.119,702 2.240,38 3.968,421 8.692,791 1.034,08 7.668,611 2.473,091 6.560,28 6.803,801 8.352,841 7.050,66 1.302,28 )9 ot 1( secivreS cimonocE .B 8.355,96 9.790,22 9.554,74 3.198,26 7.299,62 7.898,53 7.835,36 4.207,72 2.638,53 6.431,65 7.978,52 0.552,03 )iix ot i( seitivitcA deillA dna erutlucirgA .1 9.392,04 3.549,3 6.843,63 4.255,82 5.386,3 9.868,42 5.685,72 9.676,3 7.909,32 7.234,22 4.249,2 2.094,91 yrdnabsuH porC)i 2.969,3 3.397 9.571,3 2.822,3 6.947 6.874,2 3.533,3 6.357 7.185,2 1.115,3 2.885 9.229,2 noitavresnoC retaW dna lioS)ii 6.967,3 5.606,2 1.361,1 3.901,3 8.783,2 5.127 6.361,3 0.293,2 5.177 8.095,2 7.610,2 1.475 yrdnabsuH laminA)iii 5.151 5.11 0.041 0.424 1.01 9.314 4.724 5.5 9.124 8.233 9.4 8.723 tnempoleveD yriaD)vi 5.655,1 4.206 1.459 6.062,1 4.115 2.947 7.592,1 4.584 3.018 2.369 5.144 7.125 seirehsiF)v 4.515,5 4.294,3 0.320,2 2.539,5 1.604,3 1.925,2 7.885,6 4.451,4 3.434,2 2.769,5 3.484,3 9.284,2 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 6.569,8 9.766,8 7.792 4.956,41 2.063,41 2.992 4.831,51 3.063,41 1.877 0.959,41 3.937,41 6.912 gnisuoheraW dna egarotS dooF)iiiv 0.301,1 0.879 0.521 6.621,1 5.379 1.351 5.711,1 4.469 1.351 2.500,1 2.258 0.351 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 7.151,4 4.349 3.802,3 5.345,4 9.858 5.486,3 6.338,4 6.858 0.579,3 4.503,4 1.867 4.735,3 noitarepo-oC)ix 4.77 2.75 2.02 2.25 6.15 6.0 0.25 4.15 6.0 3.76 0.24 2.52 semmargorP larutlucirgA rehtO)iix 7.644,18 9.010,82 9.534,35 6.258,18 9.213,12 7.935,06 4.306,76 1.836,91 3.569,74 5.264,44 2.903,01 3.351,43 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 9.041,91 9.518,11 0.523,7 8.510,91 1.498,11 8.121,7 4.370,81 5.169,11 9.111,6 0.467,31 4.088,9 7.388,3 lortnoC doolF dna noitagirrI .4 :hcihw fo 3.052,7 3.532,7 0.51 5.350,7 5.340,7 0.01 4.934,7 4.924,7 0.01 3.965,5 3.955,5 0.01 noitagirrI muideM dna rojaM )i 3.115,7 3.106,2 0.019,4 2.871,7 4.068,2 9.713,4 7.309,5 7.595,2 0.803,3 5.051,5 6.205,2 9.746,2 noitagirrI roniM )ii 5.918,1 5.918,1 – 7.408,1 7.408,1 – 1.208,1 1.208,1 – 7.207,1 7.207,1 – eganiarD dna lortnoC doolF )iii 2.454 2.401 0.053 9.633 6.201 3.432 0.893 5.59 5.203 6.944 8.58 8.363 ygrenE .5 5.46 5.46 – 7.48 9.26 8.12 8.55 8.55 – 9.001 9.05 0.05 rewoP :hcihw fo 9.372,5 5.093,1 4.388,3 7.769,3 2.982,1 6.876,2 4.881,5 5.192,1 9.698,3 3.747,3 9.421,1 4.226,2 )iii ot i( slareniM dna yrtsudnI .6 0.023,2 5.069 5.953,1 6.732,2 7.098 9.643,1 9.793,2 0.888 9.905,1 2.597,1 4.967 8.520,1 seirtsudnI llamS dna egalliV)i 2.150,2 0.034 2.126,1 1.258 4.893 7.354 8.364,2 5.304 3.060,2 7.726,1 5.553 2.272,1 @seirtsudnI)ii 7.209 – 7.209 0.878 – 0.878 7.623 – 7.623 4.423 – 4.423 **srehtO)iiiState Finances : A Study of Budgets of 2016-17 224 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA AHSIDO )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.886,32 0.568,71 0.328,5 6.069,81 0.251,71 6.808,1 0.934,12 4.146,91 6.797,1 4.559,81 8.193,71 5.365,1 )ii + i( snoitacinummoC dna tropsnarT .7 3.745,32 3.747,71 0.008,5 3.677,81 4.789,61 9.887,1 9.613,12 0.825,91 9.887,1 6.348,81 3.292,71 3.155,1 segdirB dna sdaoR)i 8.041 8.711 0.32 2.481 6.461 7.91 1.221 4.311 7.8 8.111 5.99 2.21 @@ srehtO)ii 6.976 6.471 9.405 3.506 9.071 4.434 9.437 9.961 1.565 9.045 7.751 2.383 tnemnorivnE dna ygolonhceT ,ecneicS .8 4.476,7 2.385,1 1.190,6 4.666,9 9.515,1 5.051,8 5.893,31 3.565,1 1.338,11 4.991,01 2.122,1 2.879,8 )vi ot i( secivreS cimonocE lareneG .9 0.932,6 5.460,1 4.471,5 0.522,8 6.720,1 5.791,7 8.716,11 2.710,1 7.006,01 7.521,9 7.648 0.972,8 secivreS cimonocE - tairaterceS)i 6.425 6.311 0.114 5.214 9.401 6.703 4.514 4.401 0.113 3.353 0.18 3.272 msiruoT)ii 1.814 1.17 0.743 2.971 1.76 2.211 8.713 1.76 8.052 3.06 3.06 – seilppuS liviC)iii 7.294 0.433 7.851 6.948 3.613 3.335 4.740,1 7.673 7.076 0.066 1.332 9.624 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 7.736,712 1.436,612 6.300,1 5.272,581 1.470,481 4.891,1 2.882,891 3.395,691 9.496,1 6.882,541 3.535,341 3.357,1 )F ot A( )secivreS lareneG( 0.370,6 2.188,5 7.191 1.508,4 5.106,4 6.302 0.109,4 8.207,4 2.891 8.411,4 0.660,4 8.84 etatS fo snagrO .A 4.378,7 5.653,7 9.615 9.522,7 2.769,6 7.852 2.931,7 7.277,6 5.663 8.442,6 8.156,5 1.395 )ii + i( secivreS lacsiF .B 4.018,7 5.392,7 9.615 9.961,7 2.119,6 7.852 2.380,7 7.617,6 5.663 7.902,6 6.616,5 1.395 seituD dna sexaT fo noitcelloC)i 0.36 0.36 – 0.65 0.65 – 0.65 0.65 – 2.53 2.53 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 0.005,64 0.005,64 – 4.463,14 4.463,14 – 0.005,84 0.005,84 – 7.201,82 7.201,82 – )2 + 1( ro noitcudeR rof noitairporppA .1 – – – – – – 0.000,5 0.000,5 – – – – tbeD fo ecnadiovA 0.005,64 0.005,64 – 4.463,14 4.463,14 – 0.005,34 0.005,34 – 7.201,82 7.201,82 – )vi ot i( stnemyaP tseretnI .2 2.496,3 2.496,3 – 6.920,4 6.920,4 – 6.920,4 6.920,4 – 6.218,3 6.218,3 – ertneC eht morf snaoL no tseretnI)i 8.533,32 8.533,32 – 8.592,81 8.592,81 – 8.592,81 8.592,81 – 4.246,31 4.246,31 – tbeD lanretnI no tseretnI)ii :hcihw fo 0.400,8 0.400,8 – 5.592,5 5.592,5 – 5.592,5 5.592,5 – 8.057,1 8.057,1 – snaoL tekraM no tseretnI )a( 0.036,01 0.036,01 – 6.978,8 6.978,8 – 6.978,8 6.978,8 – 6.657,8 6.657,8 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 0.074,91 0.074,91 – 0.930,91 0.930,91 – 6.471,12 6.471,12 – 7.746,01 7.746,01 – .cte ,sdnuF tnedivorP – – – – – – – – – – – – srehtO)vi 1.530,26 1.047,16 9.492 9.737,54 8.100,54 1.637 8.906,15 6.974,05 2.031,1 5.354,93 0.243,83 5.111,1 )v ot i( secivreS evitartsinimdA .D 2.023,61 0.602,61 2.411 4.284,2 0.560,2 4.714 6.046,8 7.769,7 9.276 4.626,1 4.003,1 0.623 secivreS lareneG - tairaterceS)i 5.816,1 5.816,1 – 4.215,1 4.215,1 – 3.015,1 3.015,1 – 0.292,1 0.292,1 – noitartsinimdA tcirtsiD)ii 3.542,62 3.502,62 0.04 7.764,42 8.943,42 0.811 2.322,42 4.510,42 8.702 7.518,12 7.444,12 0.173 eciloP)iii 9.091,01 9.091,01 – 1.490,01 1.490,01 – 4.059,9 4.059,9 – 8.274,8 8.274,8 – skroW cilbuP)vi 2.066,7 5.915,7 7.041 2.181,7 4.089,6 7.002 2.582,7 7.530,7 5.942 6.642,6 2.238,5 4.414 ++ srehtO)v 0.059,49 0.059,49 – 0.239,58 0.239,58 – 0.239,58 0.239,58 – 3.661,46 3.661,46 – snoisneP .E 3.602 3.602 – 2.702 2.702 – 2.602 2.602 – 4.602,3 4.602,3 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 0.799,9 0.799,9 – 9.202,9 9.202,9 – 2.481,9 2.481,9 – 7.371,8 7.371,8 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 0.799,9 0.799,9 – 9.202,9 9.202,9 – 2.481,9 2.481,9 – 7.371,8 7.371,8 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 225 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA BAJNUP )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 9.736,185 1.039,394 9.707,78 3.546,135 9.014,564 4.432,66 0.232,625 1.986,064 0.345,56 9.431,664 8.400,714 0.031,94 )III+II+I( ERUTIDNEPXE LATOT 2.789,792 6.165,012 6.524,78 7.075,872 8.038,212 8.937,56 2.934,372 3.292,802 9.641,56 6.366,922 0.966,181 7.499,74 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 0.106,581 9.303,021 2.792,56 8.454,861 5.131,911 3.323,94 9.719,861 3.502,911 6.217,94 5.092,731 5.298,99 0.893,73 )21 ot 1( secivreS laicoS .A 2.342,79 5.727,77 6.515,91 4.301,09 6.234,37 8.076,61 0.949,09 3.318,47 7.531,61 2.917,47 8.406,36 5.411,11 erutluC dna trA ,stropS ,noitacudE .1 5.782,03 8.516,02 7.176,9 8.591,92 7.522,91 2.079,9 9.897,82 3.156,91 6.741,9 1.996,12 6.637,61 4.269,4 htlaeH cilbuP dna lacideM .2 1.406,2 0.393 2.112,2 8.331,2 1.063 7.377,1 8.042,1 0.484 7.657 6.249,1 3.063 4.285,1 erafleW ylimaF .3 4.408,4 4.408,4 – 1.264,4 1.264,4 – 4.776,4 4.776,4 – 5.161,3 5.161,3 – noitatinaS dna ylppuS retaW .4 2.085,7 0.085,4 2.000,3 3.359,4 2.359,4 1.0 8.789,4 8.789,4 – 8.666,4 8.666,4 – gnisuoH .5 4.630,1 3.887 1.842 0.751,1 3.657 7.004 3.174 0.143 3.031 6.449,2 5.498,1 1.050,1 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 0.114,11 3.271,2 7.832,9 8.856,7 6.951,2 2.994,5 6.174,01 0.088,1 6.195,8 0.119,8 7.319 2.799,7 sessalC drawkcaB 1.936,2 2.859,1 0.186 7.141,2 9.138,1 7.903 7.380,2 7.568,1 0.812 9.107,1 2.916,1 7.28 erafleW ruobaL dna ruobaL .8 2.163,91 5.989,1 7.173,71 3.975,61 0.399,3 3.685,21 7.146,61 5.060,4 2.185,21 0.685,21 5.247,3 5.348,8 erafleW dna ytiruceS laicoS .9 6.028,1 – 6.028,1 9.376,1 – 9.376,1 0.027,1 – 0.027,1 2.876,1 – 2.876,1 noitirtuN .01 0.096,4 0.096,4 – 0.004,7 0.004,7 – 5.219,5 5.219,5 – 3.157,2 3.157,2 – seitimalaC larutaN fo tnuocca no feileR .11 4.321,2 9.485 5.835,1 6.599 9.655 7.834 4.369 9.135 5.134 2.825 3.144 0.78 *srehtO .21 2.683,211 7.752,09 4.821,22 9.511,011 4.996,39 5.614,61 3.125,401 0.780,98 3.434,51 2.373,29 5.677,18 7.695,01 )9 ot 1( secivreS cimonocE .B 8.024,96 0.332,16 9.781,8 4.920,07 6.809,06 8.021,9 1.720,34 8.988,53 3.731,7 1.177,73 7.312,13 4.755,6 )iix ot i( seitivitcA deillA dna erutlucirgA .1 0.395,75 8.904,25 2.381,5 4.864,85 7.764,25 7.000,6 2.174,13 1.633,72 2.531,4 8.514,72 1.234,32 7.389,3 yrdnabsuH porC)i 6.223,1 7.505 9.618 1.915,1 9.084 2.830,1 9.218,1 7.225 2.092,1 6.220,1 6.384 0.935 noitavresnoC retaW dna lioS)ii 0.140,4 2.938,3 8.102 7.228,3 9.676,3 8.541 7.908,3 4.827,3 3.18 9.003,3 3.242,3 6.85 yrdnabsuH laminA)iii 7.611 6.011 1.6 8.991 0.301 8.69 7.321 7.211 0.11 8.901 9.89 0.11 tnempoleveD yriaD)vi 9.081 3.971 6.1 2.461 6.361 6.0 0.581 3.971 8.5 6.751 6.751 – seirehsiF)v 0.534,1 7.602,1 3.822 9.243,1 2.401,1 7.832 9.850,1 0.540,1 9.31 1.160,1 1.699 1.56 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv 3.067,3 3.010,2 0.057,1 8.565,3 8.569,1 0.006,1 8.365,3 8.369,1 0.006,1 2.297,3 2.298,1 0.009,1 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 4.188 4.188 – 3.468 3.468 – 2.129 2.129 – 6.048 6.048 – noitarepo-oC)ix 1.09 1.09 – 2.28 2.28 – 7.08 7.08 – 5.07 5.07 – semmargorP larutlucirgA rehtO)iix 5.536,5 5.745,1 0.880,4 7.052,6 2.356,1 5.795,4 4.964,4 5.256,1 8.618,2 6.355,8 5.271,6 0.183,2 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 2.001,41 2.001,41 – 3.337,31 3.337,31 – 6.982,31 6.882,31 0.1 9.503,21 9.503,21 – lortnoC doolF dna noitagirrI .4 :hcihw fo 8.360,11 8.360,11 – 9.428,01 9.428,01 – 2.403,01 2.403,01 – 6.464,9 6.464,9 – noitagirrI muideM dna rojaM )i 3.226,1 3.226,1 – 6.706,1 6.706,1 – 4.495,1 4.495,1 – 0.095,1 0.095,1 – noitagirrI roniM )ii 1.414,1 1.414,1 – 8.003,1 8.003,1 – 1.193,1 1.093,1 0.1 3.152,1 3.152,1 – eganiarD dna lortnoC doolF )iii 9.955,6 8.955,6 1.0 7.855,6 7.855,6 – 2.758,92 2.058,92 0.7 3.750,52 3.750,52 – ygrenE .5 0.055,6 0.055,6 – 0.055,6 0.055,6 – 0.048,92 0.048,92 – 6.840,52 6.840,52 – rewoP :hcihw fo 6.401,2 5.401,1 1.000,1 7.724,1 2.624,1 5.1 9.564,2 9.564,1 0.000,1 3.036 3.036 – )iii ot i( slareniM dna yrtsudnI .6 1.665,1 1.665 0.000,1 4.325 9.125 5.1 3.306,1 3.306 0.000,1 4.985 4.985 – seirtsudnI llamS dna egalliV)i 5.835 4.835 1.0 3.409 3.409 – 6.268 6.268 – 9.04 9.04 – @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 226 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA BAJNUP )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.565,3 3.565,3 – 7.042,5 7.042,5 – 5.929,4 5.929,4 – 7.448,4 9.865,4 8.572 )ii + i( snoitacinummoC dna tropsnarT .7 8.621 8.621 – 7.652,1 7.652,1 – 0.005,1 0.005,1 – 3.306,1 5.723,1 8.572 segdirB dna sdaoR)i 5.834,3 5.834,3 – 0.489,3 0.489,3 – 5.924,3 5.924,3 – 5.142,3 5.142,3 – @@ srehtO)ii 8.921 8.44 0.58 9.19 9.93 0.25 6.46 9.93 7.42 1.25 8.43 3.71 tnemnorivnE dna ygolonhceT ,ecneicS .8 0.078,01 6.201,2 4.767,8 5.387,6 8.831,4 7.446,2 2.814,6 7.079,1 5.744,4 2.851,3 0.397,1 2.563,1 )vi ot i( secivreS cimonocE lareneG .9 8.553 5.751 3.891 2.192 4.461 8.621 2.882 6.951 6.821 9.922 2.621 7.301 secivreS cimonocE - tairaterceS)i 3.044,1 3.52 0.514,1 4.494 2.91 2.574 2.92 7.71 5.11 3.81 3.81 – msiruoT)ii 4.736,8 8.336,1 6.300,7 2.845,5 6.435,3 6.310,2 7.666,5 6.394,1 1.371,4 6.675,2 8.143,1 8.432,1 seilppuS liviC)iii 5.634 0.682 5.051 7.944 6.024 1.92 1.434 8.992 3.431 4.333 7.603 7.62 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 5.500,662 2.327,562 3.282 0.942,342 5.457,242 5.494 9.679,342 8.085,342 1.693 9.034,032 5.592,922 4.531,1 )F ot A( )secivreS lareneG( 6.679,7 5.679,7 1.0 2.387,6 1.387,6 1.0 8.094,7 8.093,7 0.001 6.983,6 6.983,6 – etatS fo snagrO .A 4.995,5 3.995,5 1.0 9.591,6 2.460,6 7.131 6.128,4 8.986,4 8.131 4.691,4 4.691,4 – )ii + i( secivreS lacsiF .B 6.575,5 5.575,5 1.0 1.329,5 4.197,5 7.131 0.997,4 2.766,4 8.131 0.731,4 0.731,4 – seituD dna sexaT fo noitcelloC)i 8.32 8.32 – 8.272 8.272 – 7.22 7.22 – 4.95 4.95 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 3.978,701 3.978,701 – 0.146,79 0.146,79 – 4.100,99 4.100,99 – 8.406,98 8.406,98 – )2 + 1( ro noitcudeR rof noitairporppA .1 – – – – – – – – – – – – tbeD fo ecnadiovA 3.978,701 3.978,701 – 0.146,79 0.146,79 – 4.100,99 4.100,99 – 8.406,98 8.406,98 – )vi ot i( stnemyaP tseretnI .2 1.632,1 1.632,1 – 5.773,1 5.773,1 – 9.908,2 9.908,2 – 1.346,1 1.346,1 – ertneC eht morf snaoL no tseretnI)i 7.238,38 7.238,38 – 4.885,57 4.885,57 – 7.011,57 7.011,57 – 8.667,76 8.667,76 – tbeD lanretnI no tseretnI)ii :hcihw fo 1.017,95 1.017,95 – 2.588,15 2.588,15 – 0.010,25 0.010,25 – 2.595,44 2.595,44 – snaoL tekraM no tseretnI )a( 1.720,22 1.720,22 – 5.376,12 5.376,12 – 7.445,02 7.445,02 – 2.298,02 2.298,02 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 4.325,81 4.325,81 – 6.637,61 6.637,61 – 2.126,61 2.126,61 – 5.993,61 5.993,61 – .cte ,sdnuF tnedivorP 0.782,4 0.782,4 – 6.839,3 6.839,3 – 6.954,4 6.954,4 – 4.597,3 4.597,3 – srehtO)vi 8.432,66 7.259,56 1.282 3.133,16 5.869,06 7.263 2.681,06 0.220,06 3.461 3.871,75 9.240,65 4.531,1 )v ot i( secivreS evitartsinimdA .D 4.901,2 5.788,1 9.122 9.229,1 9.837,1 0.481 1.138,1 1.207,1 0.921 0.016,1 7.905,1 2.001 secivreS lareneG - tairaterceS)i 0.302,3 0.302,3 – 0.270,3 0.270,3 – 5.117,2 5.117,2 – 3.426,2 3.426,2 – noitartsinimdA tcirtsiD)ii 8.539,94 7.519,94 1.02 7.687,54 6.636,54 1.051 6.820,54 3.810,54 3.01 8.673,24 8.053,14 0.620,1 eciloP)iii 7.643,4 7.643,4 – 7.150,4 7.150,4 – 2.903,4 2.903,4 – 7.996,4 7.996,4 – skroW cilbuP)vi 8.936,6 8.995,6 1.04 0.894,6 4.964,6 6.82 9.503,6 9.082,6 0.52 6.768,5 4.858,5 1.9 ++ srehtO)v 5.676,77 5.676,77 – 0.576,07 0.576,07 – 1.128,17 1.128,17 – 1.294,27 1.294,27 – snoisneP .E 9.836 9.836 – 6.226 6.226 – 7.556 7.556 – 7.965 7.965 – secivreS lareneG suoenallecsiM .F :hcihw fo 8.126 8.126 – 4.606 4.606 – 4.716 4.716 – 2.945 2.945 – seirettoL etatS fo tnuocca no tnemyaP 2.546,71 2.546,71 – 6.528,9 6.528,9 – 0.618,8 0.618,8 – 3.040,6 3.040,6 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 2.546,71 2.546,71 – 6.528,9 6.528,9 – 0.618,8 0.618,8 – 3.040,6 3.040,6 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 227 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA NAHTSAJAR )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.525,023,1 2.345,097 0.289,925 4.222,021,1 7.862,367 8.359,653 5.840,801,1 3.706,557 2.144,253 7.914,549 9.089,076 8.834,472 )III+II+I( ERUTIDNEPXE LATOT 8.634,139 6.521,014 2.113,125 5.291,508 2.739,554 3.552,943 2.650,597 1.706,744 1.944,743 3.737,666 2.505,793 1.232,962 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 7.894,594 8.208,542 9.596,942 9.739,264 3.505,882 6.234,471 1.922,664 1.494,282 0.537,381 9.335,773 3.488,742 7.946,921 )21 ot 1( secivreS laicoS .A 6.622,252 0.892,931 7.829,211 3.212,222 8.912,931 5.299,28 7.670,732 0.782,741 7.987,98 4.926,391 2.801,131 1.125,26 erutluC dna trA ,stropS ,noitacudE .1 1.700,75 0.346,43 0.463,22 6.655,94 4.604,23 2.051,71 7.602,35 3.252,33 4.459,91 9.935,93 3.828,92 6.117,9 htlaeH cilbuP dna lacideM .2 1.947,52 5.962 6.974,52 3.225,52 3.642 9.572,52 1.962,03 2.372 9.599,92 1.491,02 1.822 0.669,91 erafleW ylimaF .3 3.861,52 5.530,52 8.231 8.591,52 0.070,52 9.521 7.405,22 9.383,22 8.021 2.017,02 0.627,02 8.51- noitatinaS dna ylppuS retaW .4 5.427 5.427 – 6.601,1 6.601,1 – 0.870,1 0.870,1 – 8.426 8.426 – gnisuoH .5 5.823,54 6.800,42 9.913,12 8.710,83 6.485,02 2.334,71 5.688,03 1.783,91 4.994,11 2.554,52 0.016,51 2.548,9 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 2.956,31 5.519,1 7.347,11 1.128,21 9.286,1 2.831,11 3.699,11 5.165,1 8.434,01 4.256,9 4.593,1 1.752,8 sessalC drawkcaB 0.820,5 3.954,4 7.865 2.619,4 7.721,4 6.887 7.871,5 2.298,3 5.682,1 4.515,4 0.567,3 4.057 erafleW ruobaL dna ruobaL .8 3.402,24 3.879,1 0.622,04 8.517,14 6.748,53 2.868,5 8.627,54 5.060,93 4.666,6 7.346,04 4.464,53 3.971,5 erafleW dna ytiruceS laicoS .9 6.727,51 6.279 0.557,41 0.244,41 8.059 2.194,31 1.908,41 9.679 1.238,31 7.102,41 0.888 7.313,31 noitirtuN .01 5.676,11 0.466,11 5.21 0.592,62 3.192,62 7.3 8.105,21 8.105,21 – 5.314,7 5.314,7 – seitimalaC larutaN fo tnuocca no feileR .11 9.899 9.338 0.561 4.631,1 4.179 0.561 6.499 6.938 0.551 6.359 6.238 0.121 *srehtO .21 1.839,534 9.223,461 2.516,172 6.452,243 9.134,761 7.228,471 1.728,823 1.311,561 1.417,361 4.302,982 9.026,941 5.285,931 )9 ot 1( secivreS cimonocE .B 1.292,85 6.687,61 5.505,14 3.081,64 3.748,51 0.333,03 2.600,84 3.505,61 9.005,13 7.788,93 8.327,41 9.361,52 )iix ot i( seitivitcA deillA dna erutlucirgA .1 3.028,23 8.337,3 5.680,92 3.784,22 4.584,3 9.100,91 0.721,32 8.418,3 2.213,91 7.233,81 1.333,3 7.999,41 yrdnabsuH porC)i 2.745 0.652 3.192 9.176 2.242 7.924 9.418 6.482 3.035 9.895 7.052 2.843 noitavresnoC retaW dna lioS)ii 2.512,7 6.046,4 7.475,2 6.183,6 3.184,4 3.009,1 3.441,7 6.556,4 7.884,2 9.467,5 0.731,4 9.726,1 yrdnabsuH laminA)iii 1.78 – 1.78 4.85 – 4.85 9.18 – 9.18 1.231 – 1.231 tnempoleveD yriaD)vi 5.441 1.121 4.32 6.731 4.421 2.31 9.541 6.421 3.12 1.331 6.121 5.11 seirehsiF)v 9.667,8 8.778,5 1.988,2 5.462,8 8.645,5 8.717,2 7.933,8 3.436,5 4.507,2 1.501,7 8.200,5 2.201,2 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv 9.572,2 0.172,1 9.400,1 9.708,1 4.191,1 5.616 6.528,1 0.171,1 6.456 8.326,1 0.531,1 8.884 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 0.143,6 5.297 5.845,5 7.382,6 5.886 2.595,5 4.234,6 0.627 5.607,5 1.511,6 5.166 6.354,5 noitarepo-oC)ix 9.39 9.39 – 4.78 4.78 – 5.49 5.49 – 1.28 1.28 – semmargorP larutlucirgA rehtO)iix 1.875,241 9.013,03 2.762,211 0.965,531 5.868,02 4.007,411 5.916,421 2.366,12 3.659,201 3.640,401 0.527,71 3.123,68 tnempoleveD laruR .2 0.12 – 0.12 0.11 – 0.11 5.31 – 5.31 1.5 – 1.5 semmargorP aerA laicepS .3 4.236,91 4.492,81 9.733,1 1.206,81 3.435,71 8.760,1 3.086,81 2.874,71 1.202,1 9.291,71 7.113,61 3.188 lortnoC doolF dna noitagirrI .4 :hcihw fo 3.973,71 0.077,61 4.906 1.725,61 7.430,61 4.294 1.715,61 9.689,51 2.035 7.232,51 0.998,41 7.333 noitagirrI muideM dna rojaM )i 1.140,2 9.464,1 2.675 0.678,1 2.544,1 8.034 9.349,1 5.234,1 4.115 9.667,1 0.163,1 0.604 noitagirrI roniM )ii – – – – – – – – – – – – eganiarD dna lortnoC doolF )iii 4.377,871 6.944,68 7.323,29 2.024,111 5.574,101 8.449,9 5.306,101 7.591,59 8.704,6 4.081,19 8.747,68 6.234,4 ygrenE .5 1.664,871 5.924,68 6.630,29 2.683,111 9.654,101 3.929,9 3.150,101 8.871,59 5.278,5 0.441,19 0.437,68 0.014,4 rewoP :hcihw fo 3.121,5 4.099,3 9.031,1 9.753,3 4.507,2 5.256 8.607,3 6.879,2 2.827 5.814,2 3.645,1 2.278 )iii ot i( slareniM dna yrtsudnI .6 4.016 1.842 3.263 0.034 0.932 9.091 7.825 3.382 4.542 3.746 3.323 9.323 seirtsudnI llamS dna egalliV)i 9.015,4 3.247,3 6.867 9.729,2 4.664,2 5.164 8.447 2.744 6.792 2.177,1 0.322,1 2.845 @seirtsudnI)ii – – – – – – 4.334,2 1.842,2 3.581 – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 228 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA NAHTSAJAR )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.747,61 7.532,7 8.115,9 8.258,51 0.977,7 8.370,8 5.121,02 4.660,01 0.550,01 9.344,81 4.094,11 5.359,6 )ii + i( snoitacinummoC dna tropsnarT .7 5.225,31 7.536,5 8.688,7 9.444,31 0.971,6 9.562,7 4.690,71 4.664,8 0.036,8 0.184,51 9.757,9 1.327,5 segdirB dna sdaoR)i 0.522,3 0.006,1 0.526,1 9.704,2 0.006,1 9.708 0.520,3 0.006,1 0.524,1 9.269,2 5.237,1 3.032,1 @@ srehtO)ii 0.836 7.66 2.175 3.264 6.16 7.004 7.427 2.66 5.856 8.754 1.75 6.004 tnemnorivnE dna ygolonhceT ,ecneicS .8 3.431,41 5.881,1 8.549,21 0.997,01 3.061,1 7.836,9 1.153,11 4.951,1 7.191,01 9.075,51 8.810,1 1.255,41 )vi ot i( secivreS cimonocE lareneG .9 9.833,2 9.192 1.740,2 7.731,2 7.762 0.078,1 8.531,2 6.782 2.848,1 9.873,1 8.722 1.151,1 secivreS cimonocE - tairaterceS)i 7.497 6.79 1.796 5.467 3.98 2.576 3.195 1.38 2.805 9.142 3.27 6.961 msiruoT)ii 8.785,4 4.305 4.480,4 3.052,3 2.164 1.987,2 3.142,4 3.274 0.967,3 4.133,8 6.804 9.229,7 seilppuS liviC)iii 9.214,6 6.592 3.711,6 6.646,4 2.243 4.403,4 7.283,4 4.613 3.660,4 6.816,5 1.013 5.803,5 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 0.580,983 2.414,083 8.076,8 6.620,513 1.823,703 5.896,7 9.689,213 8.499,703 1.299,4 5.186,872 8.474,372 7.602,5 )F ot A( )secivreS lareneG( 3.868,8 5.227,8 8.541 9.074,8 1.832,8 8.232 6.011,8 4.259,7 1.851 5.119,8 4.177,8 1.041 etatS fo snagrO .A 0.682,91 8.354,11 2.238,7 4.121,81 5.098,01 9.032,7 1.424,51 4.249,01 6.184,4 3.242,41 4.925,9 8.217,4 )ii + i( secivreS lacsiF .B 6.262,91 4.034,11 2.238,7 7.990,81 8.868,01 9.032,7 9.204,51 3.129,01 6.184,4 8.522,41 0.315,9 8.217,4 seituD dna sexaT fo noitcelloC)i 4.32 4.32 – 7.12 7.12 – 2.12 2.12 – 4.61 4.61 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 3.662,571 3.662,571 – 0.704,911 0.704,911 – 9.026,911 9.026,911 – 0.926,401 0.926,401 – )2 + 1( ro noitcudeR rof noitairporppA .1 – – – – – – – – – – – – tbeD fo ecnadiovA 3.662,571 3.662,571 – 0.704,911 0.704,911 – 9.026,911 9.026,911 – 0.926,401 0.926,401 – )vi ot i( stnemyaP tseretnI .2 2.912,4 2.912,4 – 9.604,4 9.604,4 – 4.895,4 4.895,4 – 8.047,4 8.047,4 – ertneC eht morf snaoL no tseretnI)i 8.766,731 8.766,731 – 8.603,48 8.603,48 – 0.378,38 0.378,38 – 6.264,17 6.264,17 – tbeD lanretnI no tseretnI)ii :hcihw fo 7.371,36 7.371,36 – 1.772,35 1.772,35 – 5.306,35 5.306,35 – 0.642,54 0.642,54 – snaoL tekraM no tseretnI )a( 0.764,81 0.764,81 – 1.507,91 1.507,91 – 0.524,81 0.524,81 – 2.656,91 2.656,91 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 3.411,23 3.411,23 – 6.852,92 6.852,92 – 6.089,92 6.089,92 – 7.970,72 7.970,72 – .cte ,sdnuF tnedivorP 0.562,1 0.562,1 – 7.434,1 7.434,1 – 9.861,1 9.861,1 – 9.543,1 9.543,1 – srehtO)vi 5.106,65 6.809,55 8.296 9.182,35 1.740,35 8.432 9.292,25 5.049,15 4.253 6.234,84 9.870,84 7.353 )v ot i( secivreS evitartsinimdA .D 6.449,1 6.449,1 – 2.238,1 3.138,1 9.0 8.908,1 8.808,1 9.0 4.794,1 4.794,1 – secivreS lareneG - tairaterceS)i 9.543,4 2.182,4 6.46 2.839,3 2.839,3 – 3.631,4 3.631,4 – 5.484,3 6.384,3 8.0 noitartsinimdA tcirtsiD)ii 7.995,34 2.232,34 5.763 4.271,04 4.270,04 0.001 4.849,83 3.818,83 0.031 1.528,63 8.576,63 3.941 eciloP)iii 7.541 7.041 0.5 3.930,1 3.430,1 0.5 1.371,1 1.361,1 0.01 6.847 0.747 6.1 skroW cilbuP)vi 6.565,6 9.903,6 7.552 6.992,6 8.071,6 8.821 4.522,6 9.310,6 4.112 1.778,5 1.576,5 0.202 ++ srehtO)v 6.439,421 6.439,421 – 8.047,111 8.047,111 – 9.867,011 9.867,011 – 8.092,69 8.092,69 – snoisneP .E 3.821,4 3.821,4 – 6.400,4 6.400,4 – 5.967,6 5.967,6 – 2.571,6 2.571,6 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 4.3 4.3 – 4.3 4.3 – 4.5 4.5 – 9.0 9.0 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 4.3 4.3 – 4.3 4.3 – 4.5 4.5 – 9.0 9.0 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 229 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA MIKKIS )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 9.742,64 9.204,72 0.548,81 5.721,34 5.422,52 0.309,71 1.585,24 5.820,52 6.655,71 5.903,73 3.249,52 2.763,11 )III+II+I( ERUTIDNEPXE LATOT 1.167,03 6.871,21 5.285,81 3.403,92 4.527,11 8.875,71 3.889,82 6.037,11 7.752,71 8.600,12 7.019,9 2.690,11 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 0.205,51 7.686,7 3.518,7 1.454,41 5.571,7 7.872,7 3.181,41 6.081,7 6.000,7 2.797,21 2.552,6 9.145,6 )21 ot 1( secivreS laicoS .A 4.852,9 0.853,5 4.009,3 0.154,8 1.151,5 9.992,3 3.592,8 2.651,5 0.931,3 3.782,7 0.914,4 3.868,2 erutluC dna trA ,stropS ,noitacudE .1 7.679,1 5.041,1 2.638 3.130,2 0.670,1 3.559 1.779,1 0.670,1 1.109 8.138,1 3.079 6.168 htlaeH cilbuP dna lacideM .2 4.832 – 4.832 5.132 – 5.132 5.132 – 5.132 1.351 – 1.351 erafleW ylimaF .3 0.183 6.902 5.171 9.414 7.191 1.322 4.804 7.191 6.612 7.382 1.741 6.631 noitatinaS dna ylppuS retaW .4 0.543 1.35 9.192 3.336 1.35 2.085 1.526 1.35 0.275 1.644,1 8.25 3.393,1 gnisuoH .5 5.230,1 8.68 7.549 2.853 3.28 9.572 2.853 3.28 9.572 7.443 4.37 3.172 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 8.684 4.74 4.934 4.545 4.74 0.894 2.915 4.74 7.174 1.372 2.35 9.912 sessalC drawkcaB 9.38 8.53 2.84 4.96 8.72 6.14 4.96 8.72 6.14 7.05 5.02 2.03 erafleW ruobaL dna ruobaL .8 7.158 6.39 1.857 7.601,1 6.19 1.510,1 5.090,1 6.19 9.899 5.125 3.09 2.134 erafleW dna ytiruceS laicoS .9 3.221 2.41 1.801 4.051 3.31 0.731 4.051 3.31 0.731 5.211 5.11 9.001 noitirtuN .01 2.253 8.723 5.42 5.123 5.123 – 5.123 5.123 – 1.803 1.803 – seitimalaC larutaN fo tnuocca no feileR .11 0.373 0.023 0.35 7.041 7.911 0.12 9.431 7.911 2.51 5.481 1.901 4.57 *srehtO .21 0.952,51 9.194,4 2.767,01 1.058,41 9.945,4 2.003,01 0.708,41 9.945,4 1.752,01 6.902,8 4.556,3 2.455,4 )9 ot 1( secivreS cimonocE .B 0.547,3 9.294,1 0.252,2 1.080,4 0.065,1 1.025,2 9.898,3 0.065,1 9.833,2 9.608,2 4.523,1 5.184,1 )iix ot i( seitivitcA deillA dna erutlucirgA .1 4.005,1 2.943 2.151,1 3.947,1 9.534 4.313,1 5.565,1 9.534 6.921,1 1.179 2.143 9.926 yrdnabsuH porC)i 4.153 0.97 5.272 2.911 7.97 6.93 2.911 7.97 6.93 4.47 0.56 4.9 noitavresnoC retaW dna lioS)ii 1.693 1.982 0.701 6.524 3.962 4.651 6.324 3.962 4.451 9.603 2.422 7.28 yrdnabsuH laminA)iii 5.9 8.7 7.1 3.401 3.4 0.001 3.401 3.4 0.001 3.73 3.6 0.13 tnempoleveD yriaD)vi 2.75 4.44 8.21 3.15 7.74 6.3 3.15 7.74 6.3 0.74 6.04 4.6 seirehsiF)v 7.247 0.273 7.073 6.100,1 9.273 6.826 6.100,1 9.273 6.826 0.368 0.443 1.915 efiL dliW dna yrtseroF )iv 7.66 7.46 0.2 7.56 7.46 0.1 7.17 7.46 0.7 6.64 6.24 0.4 snoitatnalP)iiv 7.991 6.381 1.61 8.222 8.581 0.73 8.222 8.581 0.73 9.162 9.371 0.88 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 4.931 0.301 3.63 4.021 7.99 7.02 1.911 7.99 5.91 1.89 7.78 4.01 noitarepo-oC)ix 9.182 – 9.182 8.912 – 8.912 8.912 – 8.912 7.001 – 7.001 semmargorP larutlucirgA rehtO)iix 2.974,2 4.14 8.734,2 4.796,1 9.23 5.466,1 9.877,1 9.23 0.647,1 8.466,1 6.82 2.636,1 tnempoleveD laruR .2 0.02 – 0.02 0.02 – 0.02 0.02 – 0.02 7.31 – 7.31 semmargorP aerA laicepS .3 9.345,1 5.03 4.315,1 4.340,1 6.92 8.310,1 4.830,1 6.92 8.800,1 3.181 8.52 5.551 lortnoC doolF dna noitagirrI .4 :hcihw fo – – – – – – – – – – – – noitagirrI muideM dna rojaM )i 7.784,1 5.92 2.854,1 4.249 6.82 8.319 4.739 6.82 8.809 3.561 8.42 5.041 noitagirrI roniM )ii 2.65 0.1 2.55 0.101 0.1 0.001 0.101 0.1 0.001 0.61 0.1 0.51 eganiarD dna lortnoC doolF )iii 6.042,2 3.217,1 3.825 8.871,2 0.437,1 8.444 7.832,2 0.437,1 8.405 3.173,1 2.539 1.634 ygrenE .5 6.032,2 3.217,1 3.815 8.361,2 0.437,1 8.924 7.322,2 0.437,1 8.984 3.553,1 2.539 1.024 rewoP :hcihw fo 7.916 3.621 4.394 2.973 4.221 8.652 9.273 4.221 5.052 8.893 9.501 9.292 )iii ot i( slareniM dna yrtsudnI .6 1.193 6.59 6.592 5.362 3.29 3.171 3.752 3.29 0.561 9.391 6.08 3.311 seirtsudnI llamS dna egalliV)i 6.822 7.03 9.791 6.511 1.03 5.58 6.511 1.03 5.58 8.402 3.52 6.971 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 230 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA MIKKIS )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.494,1 9.169 6.235 6.113,1 6.269 0.943 1.833,1 6.269 6.573 2.124,1 3.121,1 9.992 )ii + i( snoitacinummoC dna tropsnarT .7 6.500,1 0.535 6.074 4.088 4.945 0.133 4.088 4.945 0.133 4.779 9.917 6.752 segdirB dna sdaoR)i 9.884 8.624 0.26 2.134 2.314 0.81 7.754 2.314 5.44 8.344 4.104 4.24 @@ srehtO)ii 4.55 – 4.55 3.65 – 3.65 3.65 – 3.65 4.52 – 4.52 tnemnorivnE dna ygolonhceT ,ecneicS .8 9.060,3 7.621 2.439,2 5.380,4 6.801 9.479,3 7.460,4 6.801 2.659,3 2.623 2.311 0.312 )vi ot i( secivreS cimonocE lareneG .9 4.856,2 3.7 1.156,2 5.985,3 3.7 2.285,3 6.006,3 3.7 3.395,3 9.63 3.6 7.03 secivreS cimonocE - tairaterceS)i 9.761 6.86 3.99 3.652 6.96 7.681 4.422 6.96 8.451 9.681 5.55 4.131 msiruoT)ii 2.9 2.9 – 4.7 4.7 – 4.7 4.7 – 2.6 2.6 – seilppuS liviC)iii 4.522 6.14 8.381 3.032 2.42 1.602 4.232 2.42 1.802 2.69 2.54 9.05 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 4.009,41 9.736,41 5.262 3.114,31 1.780,31 2.423 0.772,31 1.879,21 8.892 3.488,51 3.316,51 0.172 )F ot A( )secivreS lareneG( 7.418 7.418 – 6.628 6.628 – 8.487 8.487 – 0.108 7.197 4.9 etatS fo snagrO .A 7.241,1 7.241,1 – 4.560,1 4.560,1 – 1.410,1 1.410,1 – 8.765,1 7.155,1 1.61 )ii + i( secivreS lacsiF .B 2.931,1 2.931,1 – 4.560,1 4.560,1 – 1.410,1 1.410,1 – 8.765,1 7.155,1 1.61 seituD dna sexaT fo noitcelloC)i 5.3 5.3 – – – – – – – – – – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 8.173,3 8.173,3 – 7.258,2 7.258,2 – 7.258,2 7.258,2 – 5.515,2 5.515,2 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.021 0.021 – 0.021 0.021 – 0.021 0.021 – 0.021 0.021 – tbeD fo ecnadiovA 8.152,3 8.152,3 – 7.237,2 7.237,2 – 7.237,2 7.237,2 – 5.593,2 5.593,2 – )vi ot i( stnemyaP tseretnI .2 0.611 0.611 – 2.711 2.711 – 2.711 2.711 – 4.011 4.011 – ertneC eht morf snaoL no tseretnI)i 8.084,2 8.084,2 – 4.960,2 4.960,2 – 4.960,2 4.960,2 – 9.247,1 9.247,1 – tbeD lanretnI no tseretnI)ii :hcihw fo 2.599,1 2.599,1 – 5.365,1 5.365,1 – 5.365,1 5.365,1 – 2.303,1 2.303,1 – snaoL tekraM no tseretnI )a( 2.891 2.891 – 0.681 0.681 – 0.681 0.681 – 3.361 3.361 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 0.556 0.556 – 0.645 0.645 – 0.645 0.645 – 2.245 2.245 – .cte ,sdnuF tnedivorP – – – – – – – – – – – – srehtO)vi 3.075,4 8.703,4 5.262 5.033,4 4.600,4 2.423 4.982,4 5.099,3 8.892 7.238,3 2.785,3 6.542 )v ot i( secivreS evitartsinimdA .D 8.773 8.773 – 9.283 9.283 – 7.773 7.773 – 4.673 8.273 7.3 secivreS lareneG - tairaterceS)i 6.391 8.981 9.3 5.361 9.751 6.5 5.361 9.751 6.5 8.711 9.011 0.7 noitartsinimdA tcirtsiD)ii 9.338,2 9.338,2 – 1.276,2 0.926,2 1.34 1.276,2 0.926,2 1.34 3.714,2 8.983,2 4.72 eciloP)iii 8.262 5.132 2.13 0.962 7.802 3.06 0.452 7.802 3.54 9.332 2.651 7.77 skroW cilbuP)vi 2.209 8.476 4.722 1.348 9.726 2.512 1.228 2.716 9.402 2.786 5.755 8.921 ++ srehtO)v 2.118,4 2.118,4 – 4.081,4 4.081,4 – 4.081,4 4.081,4 – 8.033,3 8.033,3 – snoisneP .E 7.981 7.981 – 6.551 6.551 – 6.551 6.551 – 6.638,3 6.638,3 – secivreS lareneG suoenallecsiM .F :hcihw fo 3.51 3.51 – 5.51 5.51 – 5.51 5.51 – 1.347,3 1.347,3 – seirettoL etatS fo tnuocca no tnemyaP 4.685 4.685 – 9.114 9.114 – 8.913 8.913 – 4.814 4.814 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 4.685 4.685 – 9.114 9.114 – 8.913 8.913 – 4.814 4.814 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 231 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA UDAN LIMAT )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.592,046,1 2.867,881,1 4.725,154 4.378,774,1 7.969,950,1 7.309,714 5.379,274,1 6.629,970,1 9.640,393 0.082,882,1 2.086,649 8.995,143 )III+II+I( ERUTIDNEPXE LATOT 6.872,979 4.991,955 2.970,024 2.474,398 8.376,694 4.008,693 4.360,968 4.820,694 9.430,373 5.429,177 5.755,244 1.763,923 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 3.362,875 9.789,792 5.572,082 2.068,185 0.108,392 2.950,882 8.983,145 9.806,272 9.087,862 6.094,305 1.595,052 5.598,252 )21 ot 1( secivreS laicoS .A 0.792,182 8.134,012 2.568,07 0.071,562 3.513,391 7.458,17 8.439,552 8.925,191 0.504,46 8.144,242 6.120,281 2.024,06 erutluC dna trA ,stropS ,noitacudE .1 3.743,56 8.615,05 5.038,41 1.731,06 3.815,74 8.816,21 9.543,75 4.468,54 5.184,11 2.070,35 1.793,04 0.376,21 htlaeH cilbuP dna lacideM .2 9.304,91 6.542,1 2.851,81 0.644,81 6.611,1 4.923,71 3.508,81 9.711,1 4.786,71 0.639,51 2.370,1 8.268,41 erafleW ylimaF .3 4.807,9 3.505 1.302,9 7.372,7 3.305 4.077,6 6.441,6 4.094 2.456,5 0.002,5 7.633 3.368,4 noitatinaS dna ylppuS retaW .4 4.647,12 4.146 0.501,12 1.166,52 1.645 0.511,52 1.798,91 3.355 8.343,91 2.505,61 0.526 2.088,51 gnisuoH .5 9.701,9 6.574,1 3.236,7 6.142,8 5.257,1 1.984,6 4.429,9 4.137,1 9.291,8 0.651,61 7.309 3.252,51 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 4.625,83 2.387,01 2.347,72 4.321,83 9.320,01 4.990,82 2.803,03 6.937,01 6.865,91 3.902,62 6.388,7 7.523,81 sessalC drawkcaB 0.101,6 6.194,3 3.906,2 0.058,4 0.449,2 0.609,1 0.908,5 6.500,3 4.308,2 8.680,4 2.026,2 5.664,1 erafleW ruobaL dna ruobaL .8 8.259,38 7.406,9 1.843,47 4.892,69 7.931,01 8.851,68 7.256,89 7.700,9 0.546,98 5.820,78 5.929,8 0.990,87 erafleW dna ytiruceS laicoS .9 7.399,33 5.564 2.825,33 9.058,13 0.504 9.544,13 7.359,92 9.203 9.056,92 9.708,03 2.992 7.805,03 noitirtuN .01 6.831,7 6.831,7 – 0.848,32 0.848,32 – 3.797,6 3.797,6 – 6.057,3 6.057,3 – seitimalaC larutaN fo tnuocca no feileR .11 0.049,1 7.786,1 2.252 0.069,1 3.886,1 7.172 8.618,1 7.864,1 1.843 5.892,2 8.457,1 7.345 *srehtO .21 2.510,104 5.112,162 8.308,931 0.416,113 8.278,202 3.147,801 6.376,723 5.914,322 1.452,401 9.334,862 3.269,191 6.174,67 )9 ot 1( secivreS cimonocE .B 8.404,501 2.468,97 6.045,52 7.112,38 8.157,75 0.064,52 4.073,58 3.304,95 0.769,52 6.594,17 6.520,25 9.964,91 )iix ot i( seitivitcA deillA dna erutlucirgA .1 4.185,55 3.950,24 1.225,31 4.744,25 1.644,83 4.100,41 0.677,45 3.659,04 7.918,31 6.698,34 5.261,53 1.437,8 yrdnabsuH porC)i 8.520,1 8.515 0.015 9.989 4.164 5.825 3.249 2.244 0.005 8.331,1 5.634 3.796 noitavresnoC retaW dna lioS)ii 5.825,8 8.253,5 8.571,3 4.611,8 4.397,4 0.323,3 1.873,8 3.455,4 9.328,3 6.937,7 6.889,3 0.157,3 yrdnabsuH laminA)iii 9.635 2.153 6.581 0.965 9.413 1.452 3.024 9.203 4.711 9.818 6.162 3.755 tnempoleveD yriaD)vi 0.549,3 1.755 0.883,3 7.494,3 5.184 2.310,3 8.189,3 9.454 9.625,3 0.101,3 5.754 5.346,2 seirehsiF)v 5.703,4 5.197,3 9.515 7.019,3 0.434,3 7.674 2.183,4 3.667,3 9.416 1.840,3 7.097,2 4.752 efiL dliW dna yrtseroF )iv 4.0 4.0 – 3.0 3.0 – 6.0 6.0 – 4.0 4.0 – snoitatnalP)iiv – – – – – – 4.461 – 4.461 2.6 – 2.6 gnisuoheraW dna egarotS dooF)iiiv 9.256,6 8.895,4 1.450,2 2.499,5 2.562,4 9.827,1 7.063,5 9.170,4 8.882,1 6.382,5 0.458,3 6.924,1 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 0.873,32 5.182,12 6.690,2 7.314,6 8.823,4 9.480,2 4.817,5 4.706,3 0.111,2 2.391,5 4.828,3 9.463,1 noitarepo-oC)ix 3.844,1 9.553,1 4.29 5.572,1 2.622,1 3.94 6.642,1 6.642,1 1.0 1.472,1 3.542,1 7.82 semmargorP larutlucirgA rehtO)iix 8.652,701 1.301,7 7.351,001 7.467,47 5.181,7 2.385,76 4.224,17 4.016,8 0.218,26 4.163,75 3.515,7 1.648,94 tnempoleveD laruR .2 7.84 5.81 2.03 2.83 9.12 3.61 0.33 9.22 0.01 2.36 7.71 5.54 semmargorP aerA laicepS .3 0.152,31 7.740,31 3.302 1.512,31 8.468,21 3.053 9.599,31 9.086,31 0.513 7.757,31 4.542,31 3.215 lortnoC doolF dna noitagirrI .4 :hcihw fo 1.570,11 8.609,01 3.861 4.730,11 6.157,01 7.582 2.156,11 5.674,11 7.471 9.934,11 3.170,11 6.863 noitagirrI muideM dna rojaM )i 7.449 7.449 – 3.719 1.719 2.0 3.800,1 3.800,1 – 7.488 6.778 1.7 noitagirrI roniM )ii 1.691,1 1.691,1 – 1.691,1 1.691,1 – 1.691,1 1.691,1 – 6.692,1 6.692,1 – eganiarD dna lortnoC doolF )iii 6.768,17 2.882,96 4.975,2 6.590,34 4.660,93 3.920,4 7.849,45 8.989,05 9.859,3 5.831,53 0.469,43 6.471 ygrenE .5 0.738,17 2.882,96 8.845,2 6.988,24 4.660,93 2.328,3 0.318,45 8.989,05 2.328,3 0.469,43 0.469,43 – rewoP :hcihw fo 2.713,82 3.356,22 9.366,5 3.826,12 3.459,51 0.476,5 5.717,62 5.670,12 0.146,5 7.912,61 4.002,11 4.910,5 )iii ot i( slareniM dna yrtsudnI .6 7.286,01 4.153,6 3.133,4 0.746,9 2.107,5 8.549,3 9.881,01 7.018,5 3.873,4 6.768,8 4.759,4 2.019,3 seirtsudnI llamS dna egalliV)i 5.436,71 8.103,61 7.233,1 3.189,11 1.352,01 2.827,1 6.825,61 8.562,51 8.262,1 1.253,7 9.242,6 2.901,1 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 232 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA UDAN LIMAT )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 9.127,11 8.464,11 1.752 0.566,41 3.955,41 7.501 6.232,41 6.921,41 0.301 5.437,02 4.006,02 1.431 )ii + i( snoitacinummoC dna tropsnarT .7 7.863,9 6.131,9 1.732 4.713,9 7.522,9 7.19 7.489,8 7.598,8 0.98 9.394,41 7.263,41 1.131 segdirB dna sdaoR)i 2.353,2 2.333,2 0.02 6.743,5 6.333,5 0.41 9.742,5 9.332,5 0.41 6.042,6 6.732,6 0.3 @@ srehtO)ii 1.061 6.701 5.25 4.681 3.98 0.79 8.551 0.58 8.07 5.721 3.101 2.62 tnemnorivnE dna ygolonhceT ,ecneicS .8 1.789,26 2.466,75 9.223,5 0.908,06 5.383,55 5.524,5 4.797,06 2.124,55 3.673,5 7.535,35 2.292,25 5.342,1 )vi ot i( secivreS cimonocE lareneG .9 2.317 9.336 4.97 6.686 8.985 8.69 1.556 6.765 5.78 5.688 7.155 8.433 secivreS cimonocE - tairaterceS)i 7.642 2.412 5.23 2.472 8.602 4.76 4.132 9.102 5.92 6.342 2.491 4.94 msiruoT)ii 3.179,65 6.568,55 7.501,1 8.112,45 8.637,35 0.574 5.139,45 7.377,35 7.751,1 9.210,15 3.677,05 6.632 seilppuS liviC)iii 8.550,5 5.059 4.501,4 3.636,5 1.058 3.687,4 4.979,4 9.778 5.101,4 7.293,1 0.077 7.226 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 5.568,235 7.824,035 9.634,2 4.391,374 6.699,074 8.691,2 5.034,874 4.597,574 1.536,2 9.155,614 6.737,414 4.418,1 )F ot A( )secivreS lareneG( 2.732,51 2.732,51 – 0.930,11 0.930,11 – 1.140,01 1.140,01 – 7.277,01 3.785,01 4.581 etatS fo snagrO .A 3.897,11 6.165,11 7.632 8.345,11 9.668,01 9.676 7.818,11 5.005,11 2.813 4.692,9 5.619,8 0.083 )ii + i( secivreS lacsiF .B 9.607,11 2.074,11 7.632 3.164,11 4.487,01 9.676 7.637,11 5.814,11 2.813 9.002,9 9.028,8 0.083 seituD dna sexaT fo noitcelloC)i 4.19 4.19 – 5.28 5.28 – 0.28 0.28 – 6.59 6.59 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 7.153,802 7.153,802 – 2.627,971 2.627,971 – 5.549,471 5.549,471 – 7.178,841 7.178,841 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.058,3 0.058,3 – 0.045,3 0.045,3 – 9.545,3 9.545,3 – 3.473,3 3.473,3 – tbeD fo ecnadiovA 7.105,402 7.105,402 – 2.681,671 2.681,671 – 6.993,171 6.993,171 – 4.794,541 4.794,541 – )vi ot i( stnemyaP tseretnI .2 4.686,4 4.686,4 – 5.156,4 5.156,4 – 5.598,4 5.598,4 – 3.978,4 3.978,4 – ertneC eht morf snaoL no tseretnI)i 6.458,761 6.458,761 – 2.315,241 2.315,241 – 2.574,341 2.574,341 – 7.103,121 7.103,121 – tbeD lanretnI no tseretnI)ii :hcihw fo 4.108,231 4.108,231 – 1.534,701 1.534,701 – 5.483,011 5.483,011 – 5.716,68 5.716,68 – snaoL tekraM no tseretnI )a( 0.593,32 0.593,32 – 9.233,32 9.233,32 – 4.233,12 4.233,12 – 2.671,32 2.671,32 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 0.588,92 0.588,92 – 4.504,72 4.504,72 – 3.304,12 3.304,12 – 9.819,71 9.819,71 – .cte ,sdnuF tnedivorP 8.570,2 8.570,2 – 1.616,1 1.616,1 – 7.526,1 7.526,1 – 4.793,1 4.793,1 – srehtO)vi 9.990,58 8.998,28 2.002,2 7.824,77 8.809,57 9.915,1 2.182,87 3.469,57 8.613,2 5.833,07 5.980,96 0.942,1 )v ot i( secivreS evitartsinimdA .D 2.881,3 2.881,2 0.000,1 9.147,2 9.147,1 0.000,1 0.197,3 0.197,1 0.000,2 9.123,2 5.375,1 4.847 secivreS lareneG - tairaterceS)i 9.951,11 9.951,11 – 3.715,01 3.715,01 – 8.536,11 8.536,11 – 1.066,9 1.066,9 – noitartsinimdA tcirtsiD)ii 1.955,45 1.325,45 0.63 0.785,84 9.685,84 – 4.091,84 4.091,84 – 2.123,54 5.771,54 7.341 eciloP)iii 1.788,3 1.788,3 – 0.948,3 0.948,3 – 9.843,4 9.843,4 – 6.171,3 6.171,3 – skroW cilbuP)vi 6.503,21 5.141,11 2.461,1 5.337,11 7.312,11 9.915 0.513,01 1.899,9 8.613 7.368,9 8.605,9 9.653 ++ srehtO)v 5.296,702 5.296,702 – 7.935,981 7.935,981 – 0.433,991 0.433,991 – 8.984,371 8.984,371 – snoisneP .E 8.586,4 8.586,4 – 0.619,3 0.619,3 – 0.010,4 0.010,4 – 8.287,3 8.287,3 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 5.151,821 2.041,99 3.110,92 8.502,111 3.992,29 5.609,81 7.974,521 8.201,801 9.673,71 6.308,99 2.583,98 4.814,01 snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 5.151,821 2.041,99 3.110,92 8.502,111 3.992,29 5.609,81 7.974,521 8.201,801 9.673,71 6.308,99 2.583,98 4.814,01 snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 233 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA ANAGNALET )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 8.360,279 6.256,395 2.114,873 6.225,297 6.616,935 0.609,252 1.200,639 3.669,295 8.530,343 4.137,605 5.301,663 9.726,041 )III+II+I( ERUTIDNEPXE LATOT 1.446,637 7.793,953 3.642,773 8.519,365 3.952,213 5.656,152 1.358,496 6.259,453 5.009,933 7.279,363 2.610,522 5.659,831 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 9.000,614 5.664,591 4.435,022 7.670,333 3.952,551 4.718,771 0.313,204 1.697,371 8.615,822 9.335,781 3.308,09 6.037,69 )21 ot 1( secivreS laicoS .A 2.834,201 1.862,19 1.071,11 9.359,101 3.045,98 7.314,21 6.135,111 6.148,79 0.096,31 0.840,86 8.666,25 2.183,51 erutluC dna trA ,stropS ,noitacudE .1 3.498,74 8.795,63 5.692,11 4.930,82 5.978,32 9.951,4 8.128,23 5.292,62 3.925,6 8.821,81 6.873,41 3.057,3 htlaeH cilbuP dna lacideM .2 5.017,11 8.013 8.993,11 3.866,11 4.75 9.016,11 8.373,21 6.16 2.213,21 0.456,6 9.14 1.216,6 erafleW ylimaF .3 0.776,81 3.682,11 6.093,7 5.789,71 6.633,1 9.056,61 7.339,74 9.364,1 8.964,64 5.097,7 6.249 9.748,6 noitatinaS dna ylppuS retaW .4 9.935,9 0.201 9.734,9 5.451,8 2.49 3.060,8 1.184,01 7.49 4.683,01 0.236,3 0.17 9.065,3 gnisuoH .5 6.841,53 6.739,41 0.112,02 8.186,41 6.978,5 3.208,8 8.618,02 0.017,6 8.601,41 0.627,9 9.726,3 1.890,6 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 6.777,78 7.525,21 9.152,57 2.574,36 5.437,11 7.047,15 7.274,47 3.117,21 4.167,16 5.374,92 3.277,5 2.107,32 sessalC drawkcaB 0.340,2 2.186,1 8.163 8.969,2 7.185,1 1.883,1 2.720,3 7.747,1 6.972,1 8.557 7.086 1.57 erafleW ruobaL dna ruobaL .8 3.703,95 7.248 5.464,85 9.977,65 5.639 3.348,55 7.229,25 4.240,1 3.088,15 6.815,52 7.015 9.700,52 erafleW dna ytiruceS laicoS .9 3.485,33 1.430,22 3.055,11 7.801,22 0.135,61 7.775,5 1.231,03 0.130,22 1.101,8 9.131,21 2.829,6 7.302,5 noitirtuN .01 2.898,2 2.898,2 – 6.557,2 6.557,2 – 8.757,2 8.757,2 – 8.608,4 8.608,4 – seitimalaC larutaN fo tnuocca no feileR .11 0.289,4 0.289 0.000,4 1.205,2 4.239 7.965,1 8.140,3 8.140,1 0.000,2 0.868 7.573 3.294 *srehtO .21 1.346,023 2.139,361 9.117,651 1.938,032 9.999,651 1.938,37 1.045,292 5.651,181 6.383,111 9.834,671 9.212,431 9.522,24 )9 ot 1( secivreS cimonocE .B 1.933,77 7.112,55 4.721,22 6.114,07 2.966,35 4.247,61 4.859,18 0.256,75 5.603,42 2.262,85 1.017,84 1.255,9 )iix ot i( seitivitcA deillA dna erutlucirgA .1 8.582,02 2.848,1 6.734,81 7.363,51 4.281,2 3.181,31 2.855,02 9.435,2 3.320,81 3.838,7 5.989 8.848,6 yrdnabsuH porC)i 0.618 0.502 0.116 6.146 4.802 2.334 8.869 4.732 4.137 4.742,1 3.79 1.051,1 noitavresnoC retaW dna lioS)ii 5.871,4 9.809,2 7.962,1 6.923,3 2.167,2 4.865 9.748,4 3.910,4 6.828 5.512,2 6.717,1 9.794 yrdnabsuH laminA)iii – – – – – – – – – – – – tnempoleveD yriaD)vi 7.133,1 4.913 3.210,1 8.185 9.213 9.862 9.919 9.973 1.045 8.453 3.611 5.832 seirehsiF)v 6.528,2 4.233,2 2.394 0.763,4 2.365,2 8.308,1 4.593,6 4.438,2 0.165,3 3.091,2 4.624,1 9.367 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 0.001 – 0.001 0.531 – 0.531 0.5 – 0.5 9.13 – 9.13 gnisuoheraW dna egarotS dooF)iiiv 2.837,3 2.837,3 – 0.415,3 0.415,3 – 2.837,3 2.837,3 – 8.942,2 8.942,2 – noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 1.984,1 5.582,1 6.302 4.345,1 7.191,1 7.153 9.249,1 9.523,1 1.716 4.605 4.584 0.12 noitarepo-oC)ix 2.475,24 2.475,24 – 5.539,04 5.539,04 – 0.285,24 0.285,24 – 8.726,14 8.726,14 – semmargorP larutlucirgA rehtO)iix 3.225,76 6.025,61 8.100,15 7.197,85 4.108,51 3.099,24 5.814,07 1.894,71 4.029,25 2.063,53 8.819,31 4.144,12 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 8.483,28 2.662,61 5.811,66 0.221,92 1.417,72 8.704,1 1.948,64 5.119,13 6.739,41 6.202,82 1.823,72 5.478 lortnoC doolF dna noitagirrI .4 :hcihw fo 5.067,18 2.662,61 3.494,56 2.823,82 0.421,72 3.402,1 4.581,23 2.602,13 2.979 5.218,72 6.610,72 9.597 noitagirrI muideM dna rojaM )i 5.253 – 5.253 1.436 1.095 0.44 6.305,41 8.407 8.897,31 5.423 2.013 3.41 noitagirrI roniM )ii – – – – – – 6.0 6.0 – 3.1 3.1 – eganiarD dna lortnoC doolF )iii 6.895,15 9.695,15 7.1 9.940,84 9.919,64 0.031,1 1.551,36 7.715,06 4.736,2 9.658,13 5.628,13 5.03 ygrenE .5 7.585,15 7.585,15 – 2.900,74 7.809,64 6.001 4.047,06 5.605,06 0.432 2.848,13 7.028,13 5.72 rewoP :hcihw fo 1.084,11 6.892,1 4.181,01 6.689,8 0.396,1 6.392,7 4.812,31 2.619,1 2.203,11 1.069,6 8.547 3.412,6 )iii ot i( slareniM dna yrtsudnI .6 2.391,4 6.384 5.907,3 1.465,4 7.619 4.746,3 7.400,6 7.920,1 0.579,4 0.743,3 3.652 7.090,3 seirtsudnI llamS dna egalliV)i 9.681,6 0.518 9.173,5 0.423,4 4.677 7.745,3 2.511,7 5.688 7.822,6 4.693,3 5.984 9.609,2 @seirtsudnI)ii 0.001,1 – 0.001,1 5.89 – 5.89 5.89 – 5.89 7.612 – 7.612 **srehtO)iiiState Finances : A Study of Budgets of 2016-17 234 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA ANAGNALET )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 1.760,6 6.900,6 5.75 9.981,9 4.231,9 5.75 8.494,9 3.734,9 5.75 3.927,11 4.858,01 9.078 )ii + i( snoitacinummoC dna tropsnarT .7 1.538,4 1.538,4 – 7.331,8 7.331,8 – 8.262,8 8.262,8 – 7.501,8 3.782,7 4.818 segdirB dna sdaoR)i 0.232,1 5.471,1 5.75 1.650,1 6.899 5.75 0.232,1 5.471,1 5.75 5.326,3 0.175,3 5.25 @@ srehtO)ii 9.341 7.81 1.521 0.931 1.02 8.811 2.731 2.02 0.711 5.06 7.8 8.15 tnemnorivnE dna ygolonhceT ,ecneicS .8 3.701,42 8.800,71 4.890,7 4.841,6 8.940,2 6.890,4 5.803,7 5.302,2 0.501,5 2.700,4 6.618 6.091,3 )vi ot i( secivreS cimonocE lareneG .9 7.709,6 0.705 7.004,6 3.350,4 9.055 4.205,3 6.276,4 8.006 8.170,4 7.757,1 5.522 2.235,1 secivreS cimonocE - tairaterceS)i 1.345 7.051 3.293 4.523 0.94 5.672 6.635 5.15 1.584 0.585 4.12 6.365 msiruoT)ii 6.220,1 2.747 4.572 5.190,1 2.297 2.992 7.143,1 7.618 0.525 5.491,1 1.852 4.639 seilppuS liviC)iii 9.336,51 9.306,51 0.03 2.876 7.756 6.02 5.757 4.437 1.32 0.074 6.113 4.851 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 3.577,332 4.016,232 9.461,1 0.192,722 5.140,622 4.942,1 6.135,932 2.693,632 4.531,3 6.246,141 2.179,931 4.176,1 )F ot A( )secivreS lareneG( 3.096,8 3.095,8 0.001 4.778,8 0.758,8 4.02 8.020,9 9.489,8 8.53 2.788,3 4.118,3 8.57 etatS fo snagrO .A 8.597,7 0.184,7 9.413 8.696,6 8.184,6 0.512 1.136,8 0.833,8 0.392 9.459,4 2.926,4 8.523 )ii + i( secivreS lacsiF .B 8.597,7 0.184,7 9.413 8.696,6 8.184,6 0.512 1.136,8 0.833,8 0.392 0.559,4 2.926,4 8.523 seituD dna sexaT fo noitcelloC)i – – – – – – – – – – – – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 8.790,87 8.790,87 – 7.956,57 7.956,57 – 4.285,97 4.285,97 – 2.539,55 2.539,55 – )2 + 1( ro noitcudeR rof noitairporppA .1 3.330,1 3.330,1 – 3.330,4 3.330,4 – 3.330,4 3.330,4 – 6.666,3 6.666,3 – tbeD fo ecnadiovA 5.460,77 5.460,77 – 4.626,17 4.626,17 – 1.945,57 1.945,57 – 6.862,25 6.862,25 – )vi ot i( stnemyaP tseretnI .2 6.068,3 6.068,3 – 6.548,3 6.548,3 – 0.697,7 0.697,7 – – – – ertneC eht morf snaoL no tseretnI)i 9.773,86 9.773,86 – 4.559,26 4.559,26 – 7.729,26 7.729,26 – 6.474,84 6.474,84 – tbeD lanretnI no tseretnI)ii :hcihw fo 4.400,85 4.400,85 – 0.000,05 0.000,05 – 0.000,05 0.000,05 – 3.213,63 3.213,63 – snaoL tekraM no tseretnI )a( 3.735,6 3.735,6 – 0.008,8 0.008,8 – – – – 2.279,8 2.279,8 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 0.628,4 0.628,4 – 4.528,4 4.528,4 – 4.528,4 4.528,4 – 9.397,3 9.397,3 – .cte ,sdnuF tnedivorP – – – – – – – – – – – – srehtO)vi 1.972,25 1.925,15 0.057 1.071,15 1.651,05 0.410,1 4.739,95 9.031,75 5.608,2 1.467,43 3.494,33 8.962,1 )v ot i( secivreS evitartsinimdA .D 2.502,2 2.554,1 0.057 5.650,2 5.102,1 0.558 6.963,3 6.968,1 0.005,1 8.327 5.826 3.59 secivreS lareneG - tairaterceS)i 0.873,8 0.873,8 – 4.462,8 4.462,8 – 6.065,9 6.345,9 0.71 1.904,4 1.904,4 – noitartsinimdA tcirtsiD)ii 8.034,33 8.034,33 – 2.675,23 2.675,23 – 7.029,63 7.076,63 0.052 5.141,52 6.344,42 9.796 eciloP)iii 9.600,2 9.600,2 – 1.450,2 1.450,2 – 4.542,2 4.542,2 – 2.641,1 2.641,1 – skroW cilbuP)vi 2.852,6 2.852,6 – 9.812,6 9.950,6 0.951 0.148,7 5.108,6 5.930,1 6.343,3 0.768,2 6.674 ++ srehtO)v 9.019,68 9.019,68 – 6.588,48 6.588,48 – 7.853,28 7.853,28 – 6.990,24 6.990,24 – snoisneP .E 4.1 4.1 – 3.1 3.1 – 4.1 4.1 – 5.1 5.1 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 4.446,1 4.446,1 – 8.513,1 8.513,1 – 4.716,1 4.716,1 – 0.611,1 0.611,1 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 4.446,1 4.446,1 – 8.513,1 8.513,1 – 4.716,1 4.716,1 – 0.611,1 0.611,1 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 235 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA ARUPIRT )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.272,501 2.590,08 1.771,52 2.364,58 4.844,36 8.410,22 5.552,19 6.646,06 9.806,03 1.924,47 6.467,45 6.466,91 )III+II+I( ERUTIDNEPXE LATOT 9.396,55 1.586,03 8.800,52 6.717,05 9.898,82 7.818,12 3.541,95 3.077,82 0.573,03 8.078,54 3.863,62 5.205,91 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 1.532,83 1.058,91 0.583,81 9.012,63 9.336,81 0.775,71 7.600,14 5.888,71 2.811,32 4.348,13 0.444,61 4.993,51 )21 ot 1( secivreS laicoS .A 7.790,02 7.084,41 0.716,5 0.680,81 6.960,31 4.610,5 8.305,91 6.290,31 3.114,6 7.520,51 9.494,11 8.035,3 erutluC dna trA ,stropS ,noitacudE .1 4.712,4 8.544,2 6.177,1 1.287,3 7.211,2 4.966,1 7.779,3 7.292,2 1.586,1 7.555,3 2.173,2 5.481,1 htlaeH cilbuP dna lacideM .2 2.156,1 – 2.156,1 0.797,1 9.405 1.292,1 2.190,2 – 2.190,2 5.088,1 2.605 2.473,1 erafleW ylimaF .3 7.262,1 4.805 3.457 1.073,1 8.665 2.308 7.552,1 4.535 4.027 5.989 1.632 5.357 noitatinaS dna ylppuS retaW .4 0.54 0.54 – 5.22 5.22 – 0.53 0.53 – 8.62 8.62 – gnisuoH .5 2.879 6.33 7.449 2.497 9.303 4.094 7.652,1 3.491 4.260,1 6.613,1 0.86 6.842,1 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 8.613,2 4.422 5.290,2 1.633,3 6.972 5.650,3 4.551,4 9.942 6.509,3 0.251,3 4.571 6.679,2 sessalC drawkcaB 8.794 1.332 7.462 5.215 0.291 4.023 7.693 6.571 0.122 4.293 8.361 6.822 erafleW ruobaL dna ruobaL .8 2.588,5 7.313,1 4.175,4 7.292,5 5.910,1 1.372,4 5.314,7 5.011,1 0.303,6 9.233,4 1.619 8.614,3 erafleW dna ytiruceS laicoS .9 0.036 4.6 6.326 8.965 5.01 3.955 8.536 1.11 6.426 3.895 7.11 6.685 noitirtuN .01 9.123 0.023 9.1 1.033 6.923 5.0 – – – 7.992 7.992 – seitimalaC larutaN fo tnuocca no feileR .11 2.133 2.932 0.29 8.713 3.222 6.59 2.582 6.191 6.39 3.372 1.471 2.99 *srehtO .21 8.854,71 9.438,01 8.326,6 8.605,41 0.562,01 7.142,4 6.831,81 8.188,01 8.652,7 4.720,41 3.429,9 1.301,4 )9 ot 1( secivreS cimonocE .B 8.166,6 6.137,3 2.039,2 3.173,6 0.324,3 3.849,2 8.575,7 9.901,3 9.564,4 3.706,5 9.238,2 4.477,2 )iix ot i( seitivitcA deillA dna erutlucirgA .1 1.507,3 9.157,1 2.359,1 1.024,3 6.085,1 5.938,1 7.616,4 7.342,1 0.373,3 7.421,3 2.241,1 5.289,1 yrdnabsuH porC)i 6.17 8.66 8.4 5.27 0.16 5.11 3.67 3.36 0.31 1.87 5.96 6.8 noitavresnoC retaW dna lioS)ii 7.368 1.855 6.503 6.947 9.105 7.742 4.828 8.125 6.603 0.236 1.634 9.591 yrdnabsuH laminA)iii 7.27 4.21 2.06 4.86 1.31 4.55 4.27 0.21 4.06 6.67 4.11 1.56 tnempoleveD yriaD)vi 3.844 6.932 7.802 4.206 4.542 0.753 4.805 0.982 4.912 8.724 1.812 6.902 seirehsiF)v 3.899 6.607 8.192 8.340,1 6.166 3.283 3.560,1 2.846 1.714 8.998 2.656 6.342 efiL dliW dna yrtseroF )iv – – – 5.2 – 5.2 – – – – – – snoitatnalP)iiv 6.512 7.991 0.61 9.691 0.281 9.41 4.591 9.871 4.61 8.471 2.261 7.21 gnisuoheraW dna egarotS dooF)iiiv 7.21 – 7.21 4.11 – 4.11 8.21 – 8.21 7.7 – 7.7 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 7.372 6.691 1.77 6.202 4.771 3.52 1.891 0.351 1.54 8.381 1.731 7.64 noitarepo-oC)ix – – – 0.1 – 0.1 0.2 – 0.2 0.2 – 0.2 semmargorP larutlucirgA rehtO)iix 0.279,2 3.288,1 7.980,1 8.271,2 4.305,1 4.966 5.401,4 7.761,2 8.639,1 3.684,2 5.228,1 8.366 tnempoleveD laruR .2 8.23 – 8.23 9.93 – 9.93 1.29 – 1.29 1.92 – 1.92 semmargorP aerA laicepS .3 5.637 6.027 9.51 6.376 2.156 4.22 1.616 7.875 5.73 6.925 2.884 4.14 lortnoC doolF dna noitagirrI .4 :hcihw fo 3.2 – 3.2 7.2 – 7.2 9.2 – 9.2 4.1 – 4.1 noitagirrI muideM dna rojaM )i 3.525 6.415 7.01 7.805 7.794 0.11 3.654 9.444 3.11 3.814 0.014 3.8 noitagirrI roniM )ii 9.802 0.602 9.2 2.261 5.351 8.8 0.751 7.331 2.32 9.901 3.87 7.13 eganiarD dna lortnoC doolF )iii 2.740,1 2.030,1 0.71 5.188 3.078 3.11 2.647 6.137 6.41 1.367 5.137 7.13 ygrenE .5 5.010,1 5.010,1 – 8.358 8.358 – 1.317 1.317 – 0.937 0.917 0.02 rewoP :hcihw fo 1.986 1.853 0.133 0.536 6.143 4.392 4.177 9.713 5.354 2.846 5.182 7.663 )iii ot i( slareniM dna yrtsudnI .6 9.505 6.353 3.251 5.915 6.733 0.281 6.695 9.213 7.382 1.684 0.872 1.802 seirtsudnI llamS dna egalliV)i – – – – – – – – – – – – @seirtsudnI)ii 2.381 5.4 7.871 4.511 0.4 4.111 8.471 0.5 8.961 1.261 5.3 6.851 **srehtO)iiiState Finances : A Study of Budgets of 2016-17 236 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA ARUPIRT )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 8.283,2 7.363,2 2.91 5.648,2 7.047,2 8.501 3.860,3 5.489,2 8.38 6.169,2 2.048,2 4.121 )ii + i( snoitacinummoC dna tropsnarT .7 0.088,1 0.088,1 – 6.543,2 0.342,2 6.201 4.085,2 1.005,2 3.08 4.655,2 9.834,2 5.711 segdirB dna sdaoR)i 8.205 7.384 2.91 9.005 7.794 2.3 9.784 4.484 5.3 2.504 3.104 9.3 @@ srehtO)ii 8.56 5.91 3.64 8.94 9.81 9.03 8.16 2.02 6.14 0.84 4.41 6.33 tnemnorivnE dna ygolonhceT ,ecneicS .8 8.078,2 0.927 8.141,2 4.638 1.617 3.021 4.201,1 4.179 0.131 3.459 1.319 2.14 )vi ot i( secivreS cimonocE lareneG .9 1.780,2 7.33 4.350,2 6.63 6.13 1.5 0.63 0.13 1.5 9.23 2.82 7.4 secivreS cimonocE - tairaterceS)i 5.62 1.11 4.51 7.93 0.01 7.92 9.39 1.01 8.38 8.81 6.7 2.11 msiruoT)ii 3.836 2.775 1.16 9.336 6.955 3.47 1.568 3.838 8.62 0.497 8.577 2.81 seilppuS liviC)iii 0.911 0.701 0.21 1.621 9.411 2.11 4.701 0.29 5.51 6.801 5.101 1.7 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 1.995,74 8.034,74 3.861 3.667,23 2.075,23 1.691 5.478,92 7.046,92 8.332 1.067,62 0.895,62 1.261 )F ot A( )secivreS lareneG( 0.091,1 0.091,1 – 5.371,1 5.371,1 – 6.720,1 6.720,1 – 4.179 4.869 0.3 etatS fo snagrO .A 2.126 2.516 0.6 4.585 3.385 1.2 4.726 4.226 0.5 0.064 0.654 0.4 )ii + i( secivreS lacsiF .B 7.885 7.285 0.6 3.655 2.455 1.2 9.895 0.495 0.5 4.934 4.534 0.4 seituD dna sexaT fo noitcelloC)i 5.23 5.23 – 2.92 2.92 – 5.82 5.82 – 6.02 6.02 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 4.699,9 4.699,9 – 1.614,8 1.614,8 – 8.412,7 8.412,7 – 8.618,6 8.618,6 – )2 + 1( ro noitcudeR rof noitairporppA .1 – – – – – – – – – – – – tbeD fo ecnadiovA 4.699,9 4.699,9 – 1.614,8 1.614,8 – 8.412,7 8.412,7 – 8.618,6 8.618,6 – )vi ot i( stnemyaP tseretnI .2 4.282 4.282 – 4.652 4.652 – 5.782 5.782 – 7.662 7.662 – ertneC eht morf snaoL no tseretnI)i 0.998,6 0.998,6 – 0.744,5 0.744,5 – 5.415,4 5.415,4 – 2.251,4 2.251,4 – tbeD lanretnI no tseretnI)ii :hcihw fo 0.059,3 0.059,3 – 0.009,2 0.009,2 – 0.042,2 0.042,2 – 9.124,2 9.124,2 – snaoL tekraM no tseretnI )a( 0.034,1 0.034,1 – 0.082,1 0.082,1 – 0.003,1 0.003,1 – 1.212,1 1.212,1 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 0.308,2 0.308,2 – 5.207,2 5.207,2 – 2.114,2 2.114,2 – 9.793,2 9.793,2 – .cte ,sdnuF tnedivorP 0.21 0.21 – 3.01 3.01 – 6.1 6.1 – – – – srehtO)vi 5.195,32 2.924,32 3.261 4.554,21 4.162,21 0.491 2.726,21 3.893,21 9.822 1.041,01 0.589,9 1.551 )v ot i( secivreS evitartsinimdA .D 5.725 5.725 – 0.984 0.984 – 3.345 3.345 – 1.444 1.444 – secivreS lareneG - tairaterceS)i 7.706 7.075 0.73 3.574 4.644 0.92 0.315 4.364 6.94 6.244 4.104 2.14 noitartsinimdA tcirtsiD)ii 1.185,01 1.185,01 – 9.364,9 9.364,9 – 9.752,9 7.742,9 2.01 5.206,7 5.475,7 0.82 eciloP)iii 0.846,1 0.526,1 0.32 1.516 6.955 5.55 2.148 4.077 8.07 3.916 3.085 0.93 skroW cilbuP)vi 2.722,01 9.421,01 3.201 1.214,1 6.203,1 5.901 8.174,1 5.373,1 3.89 6.130,1 7.489 8.64 ++ srehtO)v 0.002,21 0.002,21 – 8.531,01 8.531,01 – 5.773,8 5.773,8 – 8.173,8 8.173,8 – snoisneP .E 1.0 1.0 – 1.0 1.0 – 1.0 1.0 – – – – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 3.979,1 3.979,1 – 3.979,1 3.979,1 – 6.532,2 6.532,2 – 2.897,1 2.897,1 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 3.979,1 3.979,1 – 3.979,1 3.979,1 – 6.532,2 6.532,2 – 2.897,1 2.897,1 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 237 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA DNAHKARATTU )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.405,223 7.305,222 2.000,001 2.703,752 3.416,871 9.296,87 3.383,752 6.197,281 7.195,47 1.736,112 4.513,551 6.123,65 )III+II+I( ERUTIDNEPXE LATOT 5.466,891 2.679,89 3.886,99 6.326,061 8.115,28 8.111,87 8.808,751 1.938,38 7.969,37 6.108,031 6.530,57 0.667,55 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 0.771,241 1.114,17 9.567,07 7.905,611 7.151,06 0.853,65 7.468,311 9.104,16 8.264,25 9.632,29 8.766,45 0.965,73 )21 ot 1( secivreS laicoS .A 2.874,66 2.871,25 9.992,41 1.278,45 2.971,34 9.296,11 0.254,45 1.281,44 8.962,01 4.671,74 5.023,83 9.558,8 erutluC dna trA ,stropS ,noitacudE .1 6.030,71 8.943,9 8.086,7 0.775,51 1.836,8 9.839,6 4.376,51 9.399,8 4.976,6 7.463,11 3.518,6 4.945,4 htlaeH cilbuP dna lacideM .2 7.735,1 – 7.735,1 9.102,1 – 9.102,1 1.984,1 – 1.984,1 5.680,1 – 5.680,1 erafleW ylimaF .3 2.964,5 0.003,1 2.961,4 1.585,4 0.050,1 1.535,3 3.362,4 0.050,1 3.312,3 1.758,7 5.559,1 5.109,5 noitatinaS dna ylppuS retaW .4 0.13 0.13 – 6.62 6.62 – 6.62 6.62 – 6.02 6.02 – gnisuoH .5 2.297,6 8.932 4.255,6 1.281,4 0.871 1.400,4 2.095,1 3.661 9.324,1 9.235 5.021 4.214 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 7.899,4 2.251,1 5.648,3 4.455,3 0.700,1 4.745,2 6.917,3 4.630,1 2.386,2 6.553,3 8.330,1 8.123,2 sessalC drawkcaB 1.038,1 5.303,1 6.625 8.053,1 0.899 8.253 4.847,1 0.141,1 4.706 5.572,1 9.160,1 6.312 erafleW ruobaL dna ruobaL .8 5.251,51 4.487,1 1.863,31 2.827,31 4.384,1 8.442,21 6.295,21 6.893,1 0.491,11 4.862,11 7.595,1 7.276,9 erafleW dna ytiruceS laicoS .9 – – – – – – – – – – – – noitirtuN .01 6.513,12 0.022,3 6.590,81 1.862,61 0.010,3 1.852,31 0.970,71 0.010,3 0.960,41 5.890,7 8.870,3 7.910,4 seitimalaC larutaN fo tnuocca no feileR .11 3.145,1 2.258 1.986 4.361,1 5.185 0.285 6.032,1 0.793 6.338 7.002,1 2.566 5.535 *srehtO .21 5.784,65 1.565,72 4.229,82 9.311,44 1.063,22 8.357,12 1.449,34 2.734,22 9.605,12 7.465,83 7.763,02 0.791,81 )9 ot 1( secivreS cimonocE .B 7.599,42 0.604,51 7.985,9 1.660,81 3.822,21 8.738,5 2.967,81 1.803,21 1.164,6 6.994,51 3.939,01 2.065,4 )iix ot i( seitivitcA deillA dna erutlucirgA .1 7.961,01 4.949,3 3.022,6 7.247,6 1.289,2 6.067,3 0.034,6 1.731,2 9.292,4 2.849,4 7.601,2 5.148,2 yrdnabsuH porC)i – – – – – – – – – – – – noitavresnoC retaW dna lioS)ii 5.991,2 2.167,1 3.834 5.236,1 1.083,1 4.252 9.446,1 7.273,1 3.272 9.124,1 4.832,1 5.381 yrdnabsuH laminA)iii 4.714 8.88 6.823 0.543 3.27 7.272 8.813 9.57 9.242 0.223 3.26 7.952 tnempoleveD yriaD)vi 7.861 1.511 6.35 7.411 1.28 6.23 5.441 3.99 2.54 7.09 3.86 4.22 seirehsiF)v 8.035,6 6.305,4 2.720,2 3.176,4 7.327,3 6.749 1.960,5 5.639,3 6.231,1 0.997,4 9.250,4 1.647 efiL dliW dna yrtseroF )iv 0.6 0.6 – 0.6 0.6 – 0.6 0.6 – 0.6 0.6 – snoitatnalP)iiv 0.103,3 0.103,3 – 3.974,2 3.974,2 – 3.971,3 3.971,3 – 0.379,1 0.379,1 – gnisuoheraW dna egarotS dooF)iiiv 1.366,1 2.863,1 8.492 8.075,1 2.182,1 6.982 8.075,1 2.182,1 6.982 9.605,1 7.062,1 2.642 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 5.935 6.213 8.622 7.305 4.122 4.282 8.504 1.022 7.581 9.134 1.171 8.062 noitarepo-oC)ix – – – – – – – – – – – – semmargorP larutlucirgA rehtO)iix 4.113,02 9.408,3 5.605,61 9.197,61 3.991,3 6.295,31 6.877,61 3.451,3 3.426,31 4.810,51 1.296,2 4.623,21 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 5.616,4 6.406,4 9.11 6.319,3 8.609,3 8.6 9.039,3 1.919,3 8.11 1.665,3 5.565,3 7.0 lortnoC doolF dna noitagirrI .4 :hcihw fo 0.846,3 8.636,3 2.11 7.330,3 6.720,3 1.6 2.641,3 1.531,3 1.11 9.907,2 9.907,2 – noitagirrI muideM dna rojaM )i 6.809 9.709 7.0 9.918 2.918 7.0 7.447 0.447 7.0 3.708 3.708 – noitagirrI roniM )ii 0.06 0.06 – 0.06 0.06 – 0.04 0.04 – 9.84 2.84 7.0 eganiarD dna lortnoC doolF )iii 6.461 6.44 0.021 1.732 4.73 7.991 8.37 4.73 4.63 0.35 6.63 3.61 ygrenE .5 5.1 4.1 1.0 5.1 4.1 1.0 4.01 4.1 0.9 6.0 6.0 – rewoP :hcihw fo 4.657,1 7.704 7.843,1 8.949 4.063 4.985 2.596 6.853 6.633 0.385 4.323 6.952 )iii ot i( slareniM dna yrtsudnI .6 8.415,1 7.413 0.002,1 4.737 7.382 7.354 5.484 7.382 8.002 7.905 3.862 4.142 seirtsudnI llamS dna egalliV)i 6.142 9.29 7.841 4.212 7.67 7.531 6.012 9.47 7.531 3.37 1.55 2.81 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 238 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA DNAHKARATTU )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.822,3 7.617,2 6.115 7.366,2 1.571,2 6.884 1.094,2 5.702,2 6.282 4.937,2 7.574,2 6.362 )ii + i( snoitacinummoC dna tropsnarT .7 6.495,2 0.590,2 6.994 6.242,2 0.757,1 6.584 6.830,2 0.757,1 6.182 1.403,2 5.040,2 6.362 segdirB dna sdaoR)i 7.336 7.126 0.21 1.124 1.814 0.3 5.154 5.054 0.1 3.534 3.534 – @@ srehtO)ii 4.212 7.01 7.102 8.174 7.01 1.164 1.071 7.01 4.951 2.98 7.01 5.87 tnemnorivnE dna ygolonhceT ,ecneicS .8 2.202,1 9.965 3.236 0.020,1 1.244 8.775 2.630,1 4.144 8.495 1.610,1 5.423 6.196 )vi ot i( secivreS cimonocE lareneG .9 8.38 5.34 3.04 0.28 0.93 0.34 0.28 0.93 0.34 9.211 7.52 2.78 secivreS cimonocE - tairaterceS)i 5.395 5.871 0.514 4.784 4.901 0.873 9.515 9.021 0.593 4.386 7.88 7.495 msiruoT)ii 4.021 0.58 5.53 0.101 4.66 6.43 0.101 4.66 6.43 3.63 9.53 4.0 seilppuS liviC)iii 5.404 0.362 5.141 5.943 3.722 3.221 3.733 0.512 3.221 4.381 1.471 3.9 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 2.692,111 2.489,011 0.213 5.435,88 4.359,78 1.185 3.801,98 3.684,88 0.226 8.220,47 2.764,37 7.555 )F ot A( )secivreS lareneG( 9.071,4 9.021,4 0.05 4.753,3 4.701,3 0.052 3.101,3 3.158,2 0.052 3.254,3 6.612,3 6.532 etatS fo snagrO .A 0.747,5 0.584,5 0.262 7.579,5 4.546,5 3.033 6.467,4 5.393,4 2.173 3.800,4 3.886,3 0.023 )ii + i( secivreS lacsiF .B 2.086,5 2.814,5 0.262 0.319,5 7.285,5 3.033 9.996,4 8.823,4 2.173 9.169,3 9.146,3 0.023 seituD dna sexaT fo noitcelloC)i 8.66 8.66 – 7.26 7.26 – 7.46 7.46 – 4.64 4.64 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 6.060,04 6.060,04 – 9.425,13 9.425,13 – 4.153,43 4.153,43 – 1.650,42 1.650,42 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.001,1 0.001,1 – 0.005 0.005 – 0.055 0.055 – – – – tbeD fo ecnadiovA 6.069,83 6.069,83 – 9.420,13 9.420,13 – 4.108,33 4.108,33 – 1.650,42 1.650,42 – )vi ot i( stnemyaP tseretnI .2 0.016 0.016 – 0.005 0.005 – 0.055 0.055 – 4.973 4.973 – ertneC eht morf snaoL no tseretnI)i 8.164,03 8.164,03 – 3.200,42 3.200,42 – 8.891,62 8.891,62 – 6.235,81 6.235,81 – tbeD lanretnI no tseretnI)ii :hcihw fo 6.191,71 6.191,71 – 1.294,21 1.294,21 – 6.894,41 6.894,41 – 5.212,9 5.212,9 – snaoL tekraM no tseretnI )a( 0.000,01 0.000,01 – 0.008,8 0.008,8 – 0.008,8 0.008,8 – 8.797,7 8.797,7 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 0.687,5 0.687,5 – 0.021,5 0.021,5 – 0.051,5 0.051,5 – 4.696,4 4.696,4 – .cte ,sdnuF tnedivorP 8.201,2 8.201,2 – 6.204,1 6.204,1 – 6.209,1 6.209,1 – 7.744 7.744 – srehtO)vi 3.030,62 3.030,62 – 2.905,02 3.805,02 8.0 0.256,02 2.156,02 8.0 4.489,71 4.489,71 – )v ot i( secivreS evitartsinimdA .D 1.379,1 1.379,1 – 2.716,1 4.616,1 8.0 2.094,1 4.984,1 8.0 6.743,1 6.743,1 – secivreS lareneG - tairaterceS)i 2.864,1 2.864,1 – 8.531,1 8.531,1 – 4.860,1 4.860,1 – 1.009 1.009 – noitartsinimdA tcirtsiD)ii 3.580,51 3.580,51 – 9.485,11 9.485,11 – 0.696,11 0.696,11 – 3.996,01 3.996,01 – eciloP)iii 4.463,4 4.463,4 – 9.509,3 9.509,3 – 9.253,4 9.253,4 – 0.964,3 0.964,3 – skroW cilbuP)vi 4.931,3 4.931,3 – 4.562,2 4.562,2 – 6.440,2 6.440,2 – 4.865,1 4.865,1 – ++ srehtO)v 3.782,53 3.782,53 – 3.761,72 3.761,72 – 0.932,62 0.932,62 – 1.915,42 1.915,42 – snoisneP .E – – – 1.0 1.0 – – – – 6.2 6.2 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 3.345,21 3.345,21 – 1.941,8 1.941,8 – 3.664,01 3.664,01 – 7.218,6 7.218,6 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 3.345,21 3.345,21 – 1.941,8 1.941,8 – 3.664,01 3.664,01 – 7.218,6 7.218,6 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 239 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HSEDARP RATTU )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 4.545,335,2 5.439,149,1 8.016,195 7.145,392,2 1.017,277,1 6.138,025 8.165,751,2 2.011,456,1 6.154,305 3.372,017,1 8.846,773,1 5.426,233 )III+II+I( ERUTIDNEPXE LATOT 2.011,894,1 1.064,709 0.056,095 1.303,244,1 1.189,129 0.223,025 8.265,642,1 5.326,347 3.939,205 2.019,759 7.186,526 5.822,233 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 3.898,710,1 2.520,435 1.378,384 9.510,709 2.773,674 7.836,034 0.996,948 0.983,744 0.013,204 9.750,906 1.423,043 7.337,862 )21 ot 1( secivreS laicoS .A 1.223,325 7.930,433 4.282,981 7.156,744 5.254,082 2.991,761 2.500,764 0.703,713 1.896,941 5.094,933 4.811,932 1.273,001 erutluC dna trA ,stropS ,noitacudE .1 1.352,29 8.855,87 4.496,31 2.082,57 9.630,56 3.342,01 8.008,97 1.698,96 7.409,9 1.983,16 1.120,55 0.863,6 htlaeH cilbuP dna lacideM .2 5.672,26 3.14 1.532,26 3.530,75 4.93 9.599,65 5.882,85 4.93 1.942,85 2.863,93 6.63 6.133,93 erafleW ylimaF .3 5.791,11 0.54 5.251,11 2.681,01 0.14 2.541,01 5.891,8 0.14 5.751,8 6.909,1 0.14 6.868,1 noitatinaS dna ylppuS retaW .4 8.758 8.758 – 7.628 7.628 – 7.628 7.628 – 7.917 7.917 – gnisuoH .5 2.432,45 1.872,82 1.659,52 4.553,63 9.210,12 5.243,51 3.952,23 8.407,61 5.455,51 0.458,71 9.372,01 0.085,7 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 6.982,25 3.769,41 3.223,73 1.205,36 5.356,41 6.848,84 9.172,94 7.535,41 2.637,43 1.056,71 0.937,6 1.119,01 sessalC drawkcaB 7.307,01 4.984,5 3.412,5 9.767,21 9.206,4 9.461,8 3.132,31 8.940,5 5.181,8 1.323,01 4.247,3 7.085,6 erafleW ruobaL dna ruobaL .8 1.066,651 0.966,71 1.199,831 7.903,331 1.726,91 6.286,311 5.703,331 5.594,51 9.118,711 5.530,411 4.723,81 1.807,59 erafleW dna ytiruceS laicoS .9 – – – – – – – – – – – – noitirtuN .01 0.017,94 0.017,94 – 8.129,56 8.129,56 – 0.587,4 0.587,4 – 0.178,4 0.178,4 – seitimalaC larutaN fo tnuocca no feileR .11 7.393,4 7.863,4 0.52 0.971,4 5.261,4 5.61 5.427,2 0.807,2 5.61 2.744,1 7.334,1 6.31 *srehtO .21 9.112,084 0.534,373 9.677,601 3.782,535 0.406,544 3.386,98 7.368,693 4.432,692 3.926,001 4.258,843 6.753,582 8.494,36 )9 ot 1( secivreS cimonocE .B 8.105,86 0.026,53 8.188,23 9.761,95 1.121,13 8.640,82 8.863,16 1.576,33 7.396,72 8.562,65 1.978,53 7.683,02 )iix ot i( seitivitcA deillA dna erutlucirgA .1 5.264,13 4.979,01 1.384,02 9.732,72 3.267,9 6.574,71 7.176,72 3.315,01 4.851,71 1.903,12 8.463,9 2.449,11 yrdnabsuH porC)i 0.712,7 9.991,2 0.710,5 3.080,7 3.968,1 1.112,5 7.382,7 6.270,2 1.112,5 3.128,6 6.057,1 6.070,5 noitavresnoC retaW dna lioS)ii 2.802,11 8.685,7 4.126,3 5.634,8 1.552,6 4.181,2 3.500,9 1.648,6 1.951,2 4.188,6 2.310,6 2.868 yrdnabsuH laminA)iii 1.452,1 5.832 6.510,1 2.729 8.812 3.807 0.459 7.142 2.217 9.408 0.281 9.226 tnempoleveD yriaD)vi 0.019 4.086 6.922 4.989 7.575 7.314 7.320,1 2.926 5.493 2.627 7.854 6.762 seirehsiF)v 0.879,6 6.917,6 3.852 6.118,5 2.025,5 4.192 1.193,6 9.790,6 2.392 4.242,5 2.919,4 2.323 efiL dliW dna yrtseroF )iv 4.96 4.96 – 8.35 8.35 – 1.95 1.95 – 5.74 5.74 – snoitatnalP)iiv 0.229,1 0.229,1 – 2.730,2 2.730,2 – 3.191,2 3.191,2 – 6.764,1 6.764,1 – gnisuoheraW dna egarotS dooF)iiiv 8.478,1 7.107,1 1.371 2.327,1 1.835,1 1.581 7.096,1 1.605,1 6.481 3.255,1 0.244,1 3.011 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 0.434,5 3.053,3 7.380,2 0.027,4 8.931,3 2.085,1 0.139,4 5.053,3 5.085,1 3.582,11 7.501,01 6.971,1 noitarepo-oC)ix 0.271 0.271 – 7.051 7.051 – 2.761 2.761 – 7.721 7.721 – semmargorP larutlucirgA rehtO)iix 9.971,421 0.012,77 9.969,64 4.927,301 7.806,16 7.021,24 5.863,89 2.479,15 3.493,64 2.029,26 7.404,33 4.515,92 tnempoleveD laruR .2 1.585 – 1.585 6.068 – 6.068 8.337,8 – 8.337,8 7.237,3 – 7.237,3 semmargorP aerA laicepS .3 5.002,96 1.301,06 5.790,9 7.064,16 3.065,25 4.009,8 2.575,96 7.401,06 5.074,9 0.684,35 9.501,74 1.083,6 lortnoC doolF dna noitagirrI .4 :hcihw fo 1.612,25 1.911,74 1.790,5 4.673,54 8.071,14 6.502,4 3.227,25 0.001,84 4.226,4 0.012,43 5.541,13 5.460,3 noitagirrI muideM dna rojaM )i 8.608,31 0.598,11 8.119,1 8.341,21 6.993,01 3.447,1 5.757,21 7.410,11 8.247,1 4.288,51 7.512,41 7.666,1 noitagirrI roniM )ii 0.980,1 0.980,1 – 0.099 0.099 – 0.099 0.099 – 8.447,1 8.447,1 – eganiarD dna lortnoC doolF )iii 7.524,931 6.054,831 1.579 2.470,232 9.202,922 3.178,2 8.797,59 1.451,49 8.346,1 8.104,321 6.356,221 2.847 ygrenE .5 9.461,831 9.461,831 – 8.159,822 8.159,822 – 0.309,39 0.309,39 – 4.424,221 4.424,221 – rewoP :hcihw fo 2.750,13 8.942,61 3.708,41 8.525,53 8.229,92 0.306,5 7.152,02 9.918,41 7.134,5 9.310,01 2.168,7 7.251,2 )iii ot i( slareniM dna yrtsudnI .6 1.908,6 2.906,3 9.991,3 0.767,6 2.253,3 8.414,3 8.218,6 6.764,3 1.543,3 4.641,3 5.926,1 9.615,1 seirtsudnI llamS dna egalliV)i 2.602,91 8.895,21 4.706,6 0.345,82 8.955,62 2.389,1 1.332,31 5.143,11 6.198,1 1.258,6 3.222,6 8.926 @seirtsudnI)ii 9.140,5 9.14 0.000,5 8.512 8.01 0.502 8.502 8.01 0.591 4.51 4.9 0.6 **srehtO)iiiState Finances : A Study of Budgets of 2016-17 240 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA HSEDARP RATTU )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.354,53 7.524,53 5.72 1.719,23 2.465,23 9.253 7.589,23 2.846,23 5.733 3.237,13 4.307,13 9.82 )ii + i( snoitacinummoC dna tropsnarT .7 4.443,33 4.443,33 – 5.432,13 5.432,13 – 5.432,13 5.432,13 – 4.513,03 4.513,03 – segdirB dna sdaoR)i 8.801,2 3.180,2 5.72 5.286,1 6.923,1 9.253 2.157,1 7.314,1 5.733 9.614,1 0.883,1 9.82 @@ srehtO)ii 6.826 5.622 1.204 9.405 4.891 5.603 8.705 3.102 5.603 9.773 1.771 8.002 tnemnorivnE dna ygolonhceT ,ecneicS .8 8.971,11 3.941,01 5.030,1 7.640,9 5.524,8 1.126 4.472,9 0.756,8 5.716 8.129,6 5.275,6 4.943 )vi ot i( secivreS cimonocE lareneG .9 1.953,1 0.443,1 1.51 7.590,1 5.580,1 2.01 1.102,1 4.091,1 7.01 2.889 8.379 3.41 secivreS cimonocE - tairaterceS)i 4.864 9.242 5.522 5.454 5.822 0.622 6.464 6.342 0.122 7.913 6.181 1.831 msiruoT)ii 1.058 1.058 – 5.333 3.333 2.0 0.163 8.063 2.0 2.603 6.503 6.0 seilppuS liviC)iii 2.205,8 2.217,7 9.987 0.361,7 3.877,6 7.483 8.742,7 2.268,6 6.583 8.703,5 5.111,5 3.691 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 0.065,829 2.995,729 8.069 2.524,947 6.519,847 7.905 5.232,908 3.027,808 3.215 3.750,346 3.166,246 0.693 )F ot A( )secivreS lareneG( 4.049,82 4.049,82 – 0.140,22 0.140,22 – 9.603,22 9.603,22 – 0.469,81 0.469,81 – etatS fo snagrO .A 0.237,04 9.412,04 1.715 8.806,13 8.802,13 0.004 7.287,43 7.283,43 0.004 6.982,82 3.210,82 2.772 )ii + i( secivreS lacsiF .B 6.214,04 5.598,93 1.715 2.333,13 2.339,03 0.004 7.184,43 7.180,43 0.004 4.270,82 1.597,72 2.772 seituD dna sexaT fo noitcelloC)i 4.913 4.913 – 6.572 6.572 – 0.103 0.103 – 2.712 2.712 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 1.360,183 1.360,183 – 7.208,282 7.208,282 – 2.258,682 2.258,682 – 4.446,332 4.446,332 – )2 + 1( ro noitcudeR rof noitairporppA .1 5.327,701 5.327,701 – 8.766,96 8.766,96 – 5.286,57 5.286,57 – 0.000,54 0.000,54 – tbeD fo ecnadiovA 6.933,372 6.933,372 – 9.431,312 9.431,312 – 7.961,112 7.961,112 – 4.446,881 4.446,881 – )vi ot i( stnemyaP tseretnI .2 1.152,9 1.152,9 – 2.002,01 2.002,01 – 6.542,01 6.542,01 – 1.052,11 1.052,11 – ertneC eht morf snaoL no tseretnI)i 0.759,222 0.759,222 – 9.928,361 9.928,361 – 2.918,751 2.918,751 – 9.629,931 9.629,931 – tbeD lanretnI no tseretnI)ii :hcihw fo 9.993,411 9.993,411 – 2.626,09 2.626,09 – 0.290,39 0.290,39 – 8.726,57 8.726,57 – snaoL tekraM no tseretnI )a( 0.997,16 0.997,16 – 4.279,06 4.279,06 – 5.487,75 5.487,75 – 8.459,75 8.459,75 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 1.874,04 1.874,04 – 2.154,83 2.154,83 – 4.154,24 4.154,24 – 0.418,63 0.418,63 – .cte ,sdnuF tnedivorP 5.356 5.356 – 5.356 5.356 – 5.356 5.356 – 5.356 5.356 – srehtO)vi 2.624,291 5.289,191 7.344 0.432,361 4.421,361 7.901 5.938,671 2.727,671 3.211 7.357,831 0.836,831 8.511 )v ot i( secivreS evitartsinimdA .D 8.802,5 8.851,5 0.05 0.543,4 1.382,4 9.16 3.727,4 3.727,4 – 4.007,3 4.007,3 – secivreS lareneG - tairaterceS)i 7.802,8 7.391,8 0.51 5.021,7 5.021,7 – 3.118,7 3.118,7 – 2.402,6 2.402,6 – noitartsinimdA tcirtsiD)ii 7.112,131 7.112,131 – 8.078,901 8.078,901 – 4.076,021 4.076,021 – 1.154,301 1.154,301 – eciloP)iii 3.138,22 1.067,22 2.17 5.458,81 8.018,81 7.34 5.567,02 4.917,02 1.64 1.407,6 0.776,6 0.72 skroW cilbuP)vi 7.569,42 3.856,42 4.703 3.340,32 3.930,32 1.4 1.568,22 9.897,22 2.66 9.396,81 2.506,81 7.88 ++ srehtO)v 6.720,582 6.720,582 – 8.043,942 8.043,942 – 3.250,882 3.250,882 – 1.640,322 1.640,322 – snoisneP .E 7.073 7.073 – 9.793 9.793 – 9.893 9.893 – 5.953 5.653 0.3 secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 2.578,601 2.578,601 – 4.318,101 4.318,101 – 5.667,101 5.667,101 – 7.503,901 7.503,901 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 2.578,601 2.578,601 – 4.318,101 4.318,101 – 5.667,101 5.667,101 – 7.503,901 7.503,901 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 241 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA LAGNEB TSEW )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.303,592,1 9.858,119 4.444,383 0.340,391,1 2.484,718 8.855,573 2.200,131,1 6.417,397 6.782,733 1.615,630,1 6.277,837 4.347,792 )III+II+I( ERUTIDNEPXE LATOT 8.604,187 6.255,004 2.458,083 8.685,227 3.053,053 4.632,273 5.093,656 8.781,223 7.202,433 3.521,306 8.396,703 4.134,592 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 1.824,345 6.618,013 5.116,232 8.075,854 9.627,372 9.348,481 3.029,754 6.790,642 7.228,112 7.655,104 2.802,242 5.843,951 )21 ot 1( secivreS laicoS .A 9.533,652 4.184,651 5.458,99 3.680,702 5.407,051 8.183,65 6.429,642 1.511,251 5.908,49 4.370,602 0.218,051 4.162,55 erutluC dna trA ,stropS ,noitacudE .1 2.982,15 0.878,93 2.114,11 0.665,94 0.244,43 0.421,51 3.188,44 7.531,53 6.547,9 4.791,74 4.518,13 0.283,51 htlaeH cilbuP dna lacideM .2 1.802,6 9.468,1 2.343,4 0.914,3 0.227,1 0.796,1 7.084,5 5.383,1 2.790,4 2.209,5 0.606,1 3.692,4 erafleW ylimaF .3 9.376,02 2.215,4 7.161,61 8.053,61 8.606,3 0.447,21 4.193,61 5.346,3 9.747,21 3.623,31 3.579,3 0.153,9 noitatinaS dna ylppuS retaW .4 2.747,1 2.706,1 0.041 6.616,1 5.454,1 1.261 8.616,1 8.174,1 0.541 9.212,1 9.971,1 0.33 gnisuoH .5 8.843,25 3.923,92 5.910,32 3.773,44 6.788,12 7.984,22 2.690,44 0.852,02 2.838,32 8.862,83 3.167,42 5.705,31 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 8.592,41 3.868,2 6.724,11 5.771,81 1.646,2 4.135,51 3.192,11 8.016,2 5.086,8 0.291,11 9.956,1 2.235,9 sessalC drawkcaB 3.959,2 3.011,2 0.948 0.555,2 8.488,1 2.076 2.591,2 0.564,1 2.037 3.160,3 3.172,1 0.097,1 erafleW ruobaL dna ruobaL .8 5.835,611 2.341,46 3.593,25 8.650,19 7.328,04 1.332,05 6.997,56 0.165,02 6.832,54 7.779,65 6.072,81 1.707,83 erafleW dna ytiruceS laicoS .9 3.127,01 5.9 8.117,01 2.380,7 7.8 5.470,7 8.228,9 3.8 5.418,9 4.149,9 7.352 7.786,9 noitirtuN .01 8.398,3 0.098,3 8.3 7.107,01 1.986,01 6.21 5.698,3 0.098,3 5.6 5.807,3 1.507,3 4.3 seitimalaC larutaN fo tnuocca no feileR .11 3.614,6 3.221,4 0.492,2 6.085,6 2.758,3 5.327,2 7.325,5 7.455,3 0.969,1 7.496,4 7.798,2 0.797,1 *srehtO .21 7.879,732 0.637,98 6.242,841 0.610,462 4.326,67 5.293,781 3.074,891 3.090,67 0.083,221 5.865,102 6.584,56 0.380,631 )9 ot 1( secivreS cimonocE .B 5.596,04 3.655,71 2.931,32 8.484,53 7.183,51 1.301,02 8.478,73 5.234,61 3.244,12 5.651,42 3.045,31 2.616,01 )iix ot i( seitivitcA deillA dna erutlucirgA .1 9.692,71 8.994,3 2.797,31 6.561,51 4.740,3 2.811,21 8.343,51 5.972,3 3.460,21 0.095,8 9.257,2 1.738,5 yrdnabsuH porC)i 9.589 0.372 9.217 1.688 4.042 7.546 5.098 5.142 0.946 2.545 9.312 3.133 noitavresnoC retaW dna lioS)ii 0.903,4 3.411,3 7.491,1 9.939,3 9.647,2 0.391,1 1.578,4 3.108,2 8.370,2 9.653,3 6.454,2 2.209 yrdnabsuH laminA)iii 1.066,1 1.044,1 0.022 6.516,1 9.592,1 8.913 9.278,1 9.573,1 0.794 1.371,1 1.640,1 0.721 tnempoleveD yriaD)vi 1.130,2 4.186 7.943,1 1.967,1 6.116 5.751,1 2.146,1 1.556 1.689 5.353,1 7.265 8.097 seirehsiF)v 7.052,6 0.277,3 7.874,2 3.225,5 3.142,3 1.182,2 1.775,5 2.183,3 9.591,2 9.568,3 6.248,2 2.320,1 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 1.541,2 1.510,2 0.031 4.878,1 4.586,1 0.391 2.230,2 2.119,1 0.121 2.096,1 3.935,1 0.151 gnisuoheraW dna egarotS dooF)iiiv 9.466,1 6.245,1 3.221 3.735,1 8.624,1 6.011 5.752,2 0.393,1 5.468 9.382,1 2.232,1 7.15 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 2.184,2 5.760,1 7.314,1 1.608,1 4.459 7.158 6.501,2 9.352,1 7.158 2.516,1 9.777 3.738 noitarepo-oC)ix 7.078,1 7.051 0.027,1 4.463,1 8.131 6.232,1 0.972,1 0.041 0.931,1 6.286 0.811 6.465 semmargorP larutlucirgA rehtO)iix 6.506,031 1.466,63 5.149,39 6.362,261 5.049,62 1.323,531 0.260,89 1.011,42 9.159,37 8.746,521 8.122,12 9.524,401 tnempoleveD laruR .2 5.053,61 6.845,5 9.108,01 6.474,51 5.071,5 0.403,01 3.576,41 4.200,5 9.276,9 3.325,41 1.084,5 2.340,9 semmargorP aerA laicepS .3 6.424,11 6.866,9 0.657,1 3.474,01 5.555,8 8.819,1 3.925,01 9.199,8 4.735,1 0.615,9 6.633,8 5.971,1 lortnoC doolF dna noitagirrI .4 :hcihw fo 9.983,3 3.907,2 6.086 6.478,2 7.464,2 9.904 1.459,2 8.175,2 3.283 5.293,2 3.780,2 2.503 noitagirrI muideM dna rojaM )i 9.998,4 3.267,4 6.731 9.064,4 5.732,4 4.322 8.507,4 7.545,4 1.061 2.996,4 9.395,4 2.501 noitagirrI roniM )ii 3.120,3 0.791,2 3.428 3.820,3 8.258,1 5.571,1 4.957,2 4.478,1 0.588 0.343,2 3.556,1 7.786 eganiarD dna lortnoC doolF )iii 1.184,7 1.100,6 0.084,1 4.491,11 1.100,6 3.391,5 9.631,7 9.610,6 0.021,1 8.445,3 6.353,2 2.191,1 ygrenE .5 0.063,7 0.000,6 0.063,1 3.370,11 0.000,6 3.370,5 0.000,7 0.000,6 0.000,1 4.435,3 6.253,2 8.181,1 rewoP :hcihw fo 9.253,41 7.320,2 1.923,21 1.443,21 4.708,1 7.635,01 1.465,21 4.369,1 7.006,01 2.302,7 1.634,1 1.767,5 )iii ot i( slareniM dna yrtsudnI .6 0.221,7 3.647,1 7.573,5 7.540,6 1.765,1 6.874,4 0.411,6 9.317,1 1.004,4 7.594,3 7.822,1 1.762,2 seirtsudnI llamS dna egalliV)i 9.032,7 4.772 4.359,6 4.892,6 3.042 1.850,6 1.054,6 5.942 6.002,6 5.707,3 5.702 0.005,3 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 242 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA LAGNEB TSEW )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 9.527,11 1.811,01 9.706,1 0.676,21 0.077,01 9.509,1 2.960,31 4.386,11 8.583,1 6.160,41 1.884,11 5.375,2 )ii + i( snoitacinummoC dna tropsnarT .7 2.670,5 7.486,4 5.193 2.666,4 6.013,4 6.553 3.616,6 7.062,6 6.553 1.229,6 7.177,5 4.051,1 segdirB dna sdaoR)i 7.946,6 4.334,5 4.612,1 7.900,8 4.954,6 3.055,1 9.254,6 7.224,5 2.030,1 5.931,7 4.617,5 1.324,1 @@ srehtO)ii 9.639 9.01 0.629 7.548 6.11 1.438 0.848 7.31 3.438 9.694 0.8 9.884 tnemnorivnE dna ygolonhceT ,ecneicS .8 6.504,4 6.441,2 0.162,2 6.852,3 0.589,1 6.372,1 8.017,3 1.678,1 7.438,1 5.814,2 0.126,1 5.797 )vi ot i( secivreS cimonocE lareneG .9 5.281,1 1.190,1 4.19 7.500,1 3.559 4.05 4.330,1 0.979 4.45 6.338 0.528 6.8 secivreS cimonocE - tairaterceS)i 3.631,1 8.37 5.260,1 7.558 7.56 0.097 7.668 7.67 0.097 9.134 0.74 8.483 msiruoT)ii 3.720,1 6.055 7.674 8.647 3.084 5.662 6.867 4.124 2.743 3.026 2.573 0.542 seilppuS liviC)iii 4.950,1 0.924 5.036 4.056 7.384 7.661 1.240,1 0.993 1.346 7.235 7.373 0.951 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 4.441,805 8.197,505 6.253,2 9.120,364 5.993,064 4.226,2 7.712,764 8.238,464 9.483,2 2.321,724 2.693,524 0.727,1 )F ot A( )secivreS lareneG( 3.443,9 8.971,9 5.461 5.796,8 5.645,8 0.151 3.689,8 8.519,8 5.07 5.320,8 4.299,7 1.13 etatS fo snagrO .A 9.886,21 7.798,11 2.197 8.980,11 0.733,01 9.257 5.324,21 1.544,11 4.879 5.257,81 4.810,81 0.437 )ii + i( secivreS lacsiF .B 8.053,21 6.955,11 2.197 8.267,01 9.900,01 9.257 5.680,21 1.801,11 4.879 0.096,81 0.659,71 0.437 seituD dna sexaT fo noitcelloC)i 1.833 1.833 – 1.723 1.723 – 0.733 0.733 – 4.26 4.26 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 1.969,562 1.969,562 – 4.661,242 4.661,242 – 6.827,042 6.827,042 – 9.978,612 9.978,612 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.000,4 0.000,4 – 0.000,4 0.000,4 – 0.000,4 0.000,4 – 0.000,1 0.000,1 – tbeD fo ecnadiovA 1.969,162 1.969,162 – 4.661,832 4.661,832 – 6.827,632 6.827,632 – 9.978,512 9.978,512 – )vi ot i( stnemyaP tseretnI .2 6.234,9 6.234,9 – 6.234,9 6.234,9 – 9.557,01 9.557,01 – 9.509,7 9.509,7 – ertneC eht morf snaoL no tseretnI)i 8.643,132 8.643,132 – 2.844,802 2.844,802 – 6.567,802 6.567,802 – 9.424,981 9.424,981 – tbeD lanretnI no tseretnI)ii :hcihw fo 7.340,341 7.340,341 – 0.715,321 0.715,321 – 7.017,621 7.017,621 – 9.752,801 9.752,801 – snaoL tekraM no tseretnI )a( 9.996,28 9.996,28 – 3.002,08 3.002,08 – 0.600,77 0.600,77 – 1.896,67 1.896,67 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 5.831,21 5.831,21 – 0.585,11 0.585,11 – 7.605,8 7.605,8 – 7.710,11 7.710,11 – .cte ,sdnuF tnedivorP 2.150,9 2.150,9 – 5.007,8 5.007,8 – 4.007,8 4.007,8 – 4.135,7 4.135,7 – srehtO)vi 8.136,47 9.432,37 9.693,1 6.129,66 1.302,56 6.817,1 7.741,66 7.118,46 0.633,1 2.923,16 3.763,06 8.169 )v ot i( secivreS evitartsinimdA .D 6.215,2 1.222,2 5.092 6.885,2 5.469,1 1.426 0.562,2 0.459,1 0.113 0.811,2 7.226,1 2.594 secivreS lareneG - tairaterceS)i 7.858,1 7.858,1 – 9.236,1 9.236,1 – 0.756,1 0.756,1 – 9.306,1 9.306,1 – noitartsinimdA tcirtsiD)ii 7.915,35 1.463,35 6.551 3.532,74 3.989,64 0.642 7.994,54 7.352,54 0.642 2.607,34 6.107,34 5.4 eciloP)iii 0.963,5 4.249,4 6.624 9.742,5 5.978,4 4.863 3.086,5 9.183,5 4.892 2.336,4 5.584,4 7.741 skroW cilbuP)vi 8.173,11 7.748,01 2.425 9.612,01 9.637,9 1.084 7.540,11 1.565,01 6.084 0.862,9 5.359,8 5.413 ++ srehtO)v 2.861,441 2.861,441 – 2.568,231 2.568,231 – 9.742,831 9.742,831 – 1.282,121 1.282,121 – snoisneP .E 1.243,1 1.243,1 – 4.182,1 4.182,1 – 7.386 7.386 – 1.658 1.658 – secivreS lareneG suoenallecsiM .F :hcihw fo 9.817 9.817 – 6.956 6.956 – 6.956 6.956 – 2.473 2.473 – seirettoL etatS fo tnuocca no tnemyaP 1.257,5 5.415,5 6.732 3.434,7 3.437,6 0.007 0.493,7 0.496,6 0.007 6.762,6 6.286,5 0.585 snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 1.257,5 5.415,5 6.732 3.434,7 3.437,6 0.007 0.493,7 0.496,6 0.007 6.762,6 6.286,5 0.585 snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 243 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA SETATS LLA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.643,563,22 2.538,171,51 9.132,947,6 5.333,298,91 3.922,607,31 1.553,918,5 7.727,185,91 0.125,634,31 9.560,897,5 9.778,273,61 7.099,871,21 2.788,391,4 )III+II+I( ERUTIDNEPXE LATOT 6.428,223,41 2.441,344,7 2.954,506,6 7.482,140,31 9.370,521,7 5.214,896,5 7.304,964,21 4.692,236,6 6.609,946,5 6.649,304,01 7.083,003,6 9.565,301,4 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 1.611,499,8 6.629,156,4 0.860,212,4 7.440,121,8 1.866,043,4 3.912,666,3 0.657,258,7 1.903,311,4 6.883,146,3 6.904,133,6 3.490,596,3 3.513,636,2 )21 ot 1( secivreS laicoS .A 9.853,422,4 7.913,809,2 5.304,342,1 5.729,377,3 3.987,916,2 7.668,980,1 6.457,968,3 6.159,307,2 8.063,311,1 3.752,451,3 6.576,923,2 6.185,428 erutluC dna trA ,stropS ,noitacudE .1 1.397,220,1 2.842,606 5.855,293 6.255,598 1.577,145 9.187,233 8.715,088 6.886,455 0.130,703 9.359,507 8.975,174 1.473,432 htlaeH cilbuP dna lacideM .2 5.145,791 8.205,9 1.396,781 0.587,281 7.714,8 5.827,371 9.403,881 5.682,8 9.107,971 5.201,151 9.206,8 7.994,241 erafleW ylimaF .3 0.714,133 5.371,321 5.606,791 4.184,292 8.023,401 5.111,871 9.923,813 1.651,99 6.043,902 5.657,502 1.973,89 4.773,701 noitatinaS dna ylppuS retaW .4 1.670,191 6.181,82 3.390,261 5.706,581 0.116,82 1.992,651 3.070,571 8.157,72 9.696,641 3.201,521 6.696,32 7.504,101 gnisuoH .5 0.401,956 5.912,332 3.676,914 0.440,764 9.366,471 5.422,682 8.502,524 7.752,151 4.908,762 4.380,443 1.159,141 3.231,202 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 1.593,307 5.318,241 3.527,955 4.456,906 1.347,631 0.521,274 3.819,206 2.075,431 1.738,764 4.568,424 6.119,131 7.359,292 sessalC drawkcaB 0.153,89 6.263,94 4.871,84 1.168,39 6.585,34 3.025,94 9.865,99 8.250,54 5.818,35 9.760,57 2.946,83 7.814,63 erafleW ruobaL dna ruobaL .8 7.801,000,1 4.625,522 6.251,967 6.777,839 6.172,222 9.094,217 2.865,478 2.970,491 1.427,676 7.808,227 5.032,412 2.875,805 erafleW dna ytiruceS laicoS .9 0.175,942 2.281,85 7.806,681 6.395,732 4.262,35 0.363,281 9.669,242 9.107,85 4.992,281 7.088,302 5.495,04 2.682,361 noitirtuN .01 2.000,362 5.765,332 7.447,62 1.240,893 2.930,573 6.010,02 0.534,231 8.325,601 8.757,32 7.424,381 1.018,071 6.416,21 seitimalaC larutaN fo tnuocca no feileR .11 6.993,35 3.928,33 1.726,81 9.717,54 4.881,23 4.796,21 4.511,34 8.882,92 0.110,31 3.601,53 3.310,52 0.390,01 *srehtO .21 5.807,823,5 6.712,197,2 2.193,393,2 0.042,029,4 8.504,487,2 2.391,230,2 8.746,616,4 3.789,815,2 0.815,800,2 1.735,270,4 4.682,506,2 6.052,764,1 )9 ot 1( secivreS cimonocE .B 0.509,123,1 2.558,466 0.588,436 4.205,652,1 6.195,546 0.268,195 3.444,022,1 9.728,526 3.827,575 7.473,150,1 6.480,895 1.092,354 )iix ot i( seitivitcA deillA dna erutlucirgA .1 6.403,185 3.651,712 8.664,953 8.091,835 9.390,612 7.217,713 2.422,005 6.536,791 6.836,892 1.404,354 7.009,002 4.305,252 yrdnabsuH porC)i 4.546,83 2.334,11 2.294,62 0.094,43 5.074,01 0.433,32 3.556,43 7.248,01 9.501,32 8.009,62 9.348,9 9.650,71 noitavresnoC retaW dna lioS)ii 6.917,921 1.717,28 8.836,24 5.669,111 7.211,37 7.575,43 3.116,811 9.060,87 8.825,63 9.160,59 6.679,76 3.580,72 yrdnabsuH laminA)iii 3.082,72 5.308,7 8.674,91 2.507,62 2.754,8 0.842,81 0.368,42 1.759,6 9.509,71 3.553,12 3.090,6 0.562,51 tnempoleveD yriaD)vi 5.633,92 0.423,01 3.253,81 5.598,52 1.423,01 6.628,41 8.876,62 6.035,9 9.255,61 4.783,02 8.068,9 6.625,01 seirehsiF)v 9.094,951 9.618,301 7.665,84 9.453,951 9.429,89 8.561,45 8.678,361 4.497,101 5.073,55 7.322,041 5.793,69 2.628,34 efiL dliW dna yrtseroF )iv 6.261 3.651 3.6 9.041 1.431 8.6 3.451 0.441 3.01 4.011 3.401 1.6 snoitatnalP)iiv 5.940,031 4.360,58 1.494,34 4.219,751 1.001,601 6.797,15 3.673,651 0.831,99 8.322,75 3.965,611 4.076,88 9.898,72 gnisuoheraW dna egarotS dooF)iiiv 3.338,37 0.270,94 6.024,22 8.561,96 6.440,64 7.222,12 8.431,27 9.081,64 5.977,32 2.940,26 9.782,14 3.167,02 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 2.264,79 5.412,74 6.227,94 3.327,28 9.387,23 7.624,94 2.184,47 5.206,03 7.534,34 4.041,86 2.250,33 2.880,53 noitarepo-oC)ix 2.026,45 9.790,05 9.742,4 3.759,94 7.541,34 4.545,6 3.883,84 0.149,44 6.671,3 2.271,74 0.009,34 2.272,3 semmargorP larutlucirgA rehtO)iix 2.388,384,1 7.141,674 4.071,300,1 8.449,652,1 5.607,063 8.447,198 7.709,332,1 7.011,023 1.341,019 6.422,259 1.665,182 5.856,076 tnempoleveD laruR .2 9.364,43 5.972,6 6.667,72 9.479,23 2.259,5 2.666,62 6.822,34 5.096,5 2.322,73 1.439,13 8.570,01 3.858,12 semmargorP aerA laicepS .3 3.352,083 6.727,852 4.417,511 3.424,403 5.329,252 0.182,64 8.607,633 7.103,962 9.708,16 2.611,803 1.318,072 1.303,73 lortnoC doolF dna noitagirrI .4 :hcihw fo 4.342,172 0.104,391 8.439,67 0.556,891 6.717,681 9.881,11 6.442,512 7.262,202 8.511,21 9.341,712 0.584,502 8.856,11 noitagirrI muideM dna rojaM )i 9.245,97 2.756,05 2.572,52 5.399,57 7.297,15 7.269,02 7.717,09 4.926,25 5.675,43 6.447,56 3.249,94 3.208,51 noitagirrI roniM )ii 7.446,61 2.930,41 6.716,1 9.565,61 0.397,31 3.638,1 7.105,61 9.097,31 2.697,1 0.343,61 4.766,41 6.576,1 eganiarD dna lortnoC doolF )iii 1.449,770,1 6.099,777 0.898,691 2.613,451,1 9.896,259 0.226,431 2.523,668 2.680,157 9.448,96 7.931,729 7.541,298 0.499,43 ygrenE .5 2.353,660,1 7.939,577 9.753,781 0.620,731,1 5.097,749 2.042,221 0.343,558 6.293,057 4.655,95 0.377,229 3.146,198 7.131,13 rewoP :hcihw fo 6.311,162 1.376,411 3.455,241 6.729,532 5.060,621 0.541,601 5.928,532 2.788,611 7.572,611 4.625,471 7.873,001 7.741,47 )iii ot i( slareniM dna yrtsudnI .6 8.706,59 8.837,13 9.064,06 0.582,97 1.714,03 5.355,54 4.629,38 9.852,03 7.574,15 3.506,96 8.479,23 5.036,63 seirtsudnI llamS dna egalliV)i 6.833,751 1.858,28 4.200,47 2.419,451 0.215,59 5.499,85 1.991,841 5.503,48 7.814,36 4.648,301 2.383,76 3.364,63 @seirtsudnI)ii 3.761,8 2.67 0.190,8 4.827,1 4.131 0.795,1 0.407,3 8.223,2 2.183,1 6.470,1 6.02 0.450,1 **srehtO)iiiState Finances : A Study of Budgets of 2016-17 244 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA SETATS LLA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 1.224,924 6.860,523 4.181,301 2.494,334 2.586,723 5.397,401 8.846,604 6.668,023 0.169,48 9.615,034 3.254,543 7.460,58 )ii + i( snoitacinummoC dna tropsnarT .7 3.561,453 0.838,162 3.551,19 7.665,753 2.001,362 0.154,39 6.088,433 2.660,952 2.399,47 3.659,333 4.680,262 9.968,17 segdirB dna sdaoR)i 7.652,57 6.032,36 1.620,21 5.729,57 0.585,46 4.243,11 2.867,17 4.008,16 8.769,9 6.065,69 8.563,38 7.491,31 @@ srehtO)ii 8.209,31 0.967,1 3.547,11 5.300,31 7.765,1 6.411,11 1.891,31 4.715,1 1.533,11 9.450,01 5.275,1 4.284,8 tnemnorivnE dna ygolonhceT ,ecneicS .8 5.028,523 3.217,561 0.674,751 2.256,232 6.912,111 3.469,811 9.853,062 2.996,701 8.891,141 6.946,681 7.791,501 9.154,18 )vi ot i( secivreS cimonocE lareneG .9 2.704,77 6.154,41 8.153,26 6.989,66 1.027,31 2.266,25 9.908,97 1.574,31 6.776,36 4.050,54 5.041,11 9.909,33 secivreS cimonocE - tairaterceS)i 2.492,52 4.488,2 2.002,12 8.940,12 6.767,3 7.781,61 1.402,22 0.934,2 2.308,81 9.745,31 9.286,2 0.568,01 msiruoT)ii 5.865,321 4.391,66 0.573,75 5.577,99 6.732,66 8.735,33 4.682,801 1.062,46 3.620,44 8.909,58 2.342,16 7.666,42 seilppuS liviC)iii 7.055,99 0.381,28 9.845,61 3.738,44 3.494,72 5.675,61 5.850,05 9.425,72 8.196,41 4.141,24 1.131,03 3.010,21 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 1.452,054,7 3.315,891,7 0.386,18 6.278,113,6 6.113,001,6 3.016,26 7.909,406,6 2.792,153,6 5.276,39 7.731,505,5 8.345,654,5 9.395,84 )F ot A( )secivreS lareneG( 3.649,412 5.529,402 2.269,5 9.269,291 4.989,481 8.963,4 1.914,881 0.864,081 6.199,4 5.531,971 3.548,671 2.092,2 etatS fo snagrO .A 4.402,962 5.799,442 5.803,02 3.354,142 9.935,022 9.634,71 3.585,542 2.246,522 0.641,61 2.174,222 0.593,112 2.670,11 )ii + i( secivreS lacsiF .B 8.391,662 8.110,242 0.703,02 5.236,832 0.857,712 7.634,71 6.448,242 8.201,322 8.541,61 9.826,912 2.655,802 8.270,11 seituD dna sexaT fo noitcelloC)i 6.010,3 8.589,2 5.1 8.028,2 8.187,2 3.0 7.047,2 4.935,2 3.0 3.248,2 9.838,2 4.3 secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 7.139,727,2 8.543,086,2 – 7.555,403,2 3.522,662,2 – 6.017,143,2 8.853,303,2 – 7.805,599,1 7.805,599,1 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.644,581 3.601,581 – 2.405,631 5.721,631 – 6.122,051 5.328,941 – 4.653,19 4.653,19 – tbeD fo ecnadiovA 8.584,245,2 6.932,594,2 – 6.150,861,2 9.790,031,2 – 0.984,191,2 3.535,351,2 – 3.251,409,1 3.251,409,1 – )vi ot i( stnemyaP tseretnI .2 4.963,18 4.963,08 – 2.469,38 8.449,28 – 6.512,39 2.691,29 – 9.638,28 9.638,28 – ertneC eht morf snaoL no tseretnI)i 9.627,750,2 4.237,030,2 – 6.169,907,1 2.249,486,1 – 3.290,837,1 9.270,317,1 – 1.487,594,1 1.487,594,1 – tbeD lanretnI no tseretnI)ii :hcihw fo 4.314,133,1 1.738,623,1 – 9.063,590,1 1.650,190,1 – 1.007,341,1 3.593,931,1 – 2.182,729 2.182,729 – snaoL tekraM no tseretnI )a( 5.914,094 1.945,684 – 5.032,874 7.616,474 – 7.201,854 9.884,454 – 6.732,274 6.732,274 – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 6.078,363 5.818,543 – 5.751,333 6.316,223 – 2.264,813 3.819,703 – 5.646,982 5.646,982 – .cte ,sdnuF tnedivorP 9.815,93 3.913,83 – 3.869,04 3.795,93 – 9.817,14 9.743,04 – 8.488,53 8.488,53 – srehtO)vi 4.663,346,1 8.366,915,1 3.991,55 7.547,493,1 8.306,192,1 4.316,04 3.626,845,1 5.166,793,1 8.443,27 5.305,991,1 3.103,461,1 2.202,53 )v ot i( secivreS evitartsinimdA .D 1.706,59 4.331,08 2.663,41 1.587,65 3.547,84 4.150,7 1.791,07 8.059,95 1.443,9 5.882,34 2.469,43 3.423,8 secivreS lareneG - tairaterceS)i 7.959,251 9.719,041 8.549,9 6.574,731 2.153,621 9.773,9 9.861,551 8.705,731 4.869,51 7.075,311 3.806,701 4.269,5 noitartsinimdA tcirtsiD)ii 8.985,420,1 8.933,069 6.318,71 5.975,029 3.348,758 3.215,41 8.300,339 7.610,968 3.925,12 1.027,318 8.476,008 3.540,31 eciloP)iii 1.887,121 8.161,311 0.030,3 2.386,011 6.210,201 2.079,2 9.164,911 6.130,111 7.807,2 7.168,88 8.805,68 9.253,2 skroW cilbuP)vi 8.124,842 8.011,522 6.340,01 4.222,961 4.156,651 4.107,6 6.497,072 5.451,022 2.497,22 5.260,041 2.545,431 3.715,5 ++ srehtO)v 9.034,944,2 9.034,304,2 – 6.422,001,2 6.422,950,2 – 0.447,951,2 0.445,321,2 – 9.286,038,1 8.676,038,1 1.6 snoisneP .E 4.473,541 8.941,541 0.312 4.039,77 6.827,77 1.091 4.428,021 7.226,021 1.091 0.638,77 7.618,77 3.91 secivreS lareneG suoenallecsiM .F :hcihw fo 4.892,35 4.892,35 – 9.297,84 9.297,84 – 5.318,24 5.318,24 – 2.519,05 2.519,05 – seirettoL etatS fo tnuocca no tnemyaP 5.762,295 7.771,035 7.980,26 1.671,935 8.348,084 3.233,85 3.414,705 4.729,254 9.684,45 6.397,364 2.660,224 3.727,14 snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 5.740,295 7.771,035 7.968,16 1.671,935 8.348,084 3.233,85 3.414,705 4.729,254 9.684,45 6.823,664 2.106,424 3.727,14 snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 245 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA IHLED FO YROTIRRET LATIPAC LANOITAN )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 4.574,853 2.005,232 2.579,521 2.201,582 4.146,291 8.064,29 9.020,403 5.600,302 4.410,101 9.490,532 9.136,551 0.364,97 )III+II+I( ERUTIDNEPXE LATOT 6.121,952 3.110,241 3.011,711 7.659,402 4.925,711 3.724,78 0.152,912 3.756,121 7.395,79 0.152,661 1.433,88 8.619,77 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 9.997,102 1.081,79 8.916,401 2.039,161 4.439,97 8.599,18 9.263,471 3.626,78 6.637,68 1.160,331 7.844,36 4.216,96 )21 ot 1( secivreS laicoS .A 5.169,88 5.963,06 0.295,82 1.058,86 6.629,84 5.329,91 9.275,77 1.154,25 9.121,52 8.185,06 6.016,34 3.179,61 erutluC dna trA ,stropS ,noitacudE .1 7.924,34 5.493,12 2.530,22 8.701,43 4.918,61 3.882,71 1.429,63 3.671,71 8.747,91 1.516,03 8.857,41 3.658,51 htlaeH cilbuP dna lacideM .2 5.526 – 5.526 9.210,1 – 9.210,1 0.769 – 0.769 4.007 – 4.007 erafleW ylimaF .3 0.092,51 0.005,2 0.097,21 5.085,01 0.009,1 5.086,8 0.016,8 0.005,2 0.011,6 1.655,6 3.802 8.743,6 noitatinaS dna ylppuS retaW .4 7.326,2 7.321,1 0.005,1 2.138,2 2.148 0.099,1 5.986,2 5.909 0.087,1 3.020,2 3.087 0.042,1 gnisuoH .5 9.106,22 6.648,5 3.557,61 0.475,71 8.624,5 2.741,21 0.230,71 2.126,5 8.014,11 7.985,21 1.394,1 6.690,11 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 4.695,3 9.422 5.173,3 8.274,3 8.091 0.282,3 0.083,3 0.091 0.091,3 2.183,2 7.551 5.522,2 sessalC drawkcaB 4.132,2 4.173,1 0.068 7.823,1 7.499 0.433 7.080,2 7.100,1 0.970,1 3.700,1 2.588 1.221 erafleW ruobaL dna ruobaL .8 6.950,61 6.109,1 0.851,41 4.961,61 1.405,2 3.566,31 3.381,51 3.855,1 0.526,31 1.628,21 3.572,1 8.055,11 erafleW dna ytiruceS laicoS .9 0.077,3 – 0.077,3 0.035,3 – 0.035,3 0.005,3 – 0.005,3 4.404,3 – 4.404,3 noitirtuN .01 8.813 0.561 8.351 0.680,1 0.649 0.041 0.430,1 9.828 1.502 1.531 9.73 2.79 seitimalaC larutaN fo tnuocca no feileR .11 4.192,2 9.282,2 5.8 9.683,1 9.483,1 0.2 4.983,5 4.983,5 – 5.342 5.342 – *srehtO .21 7.123,75 2.138,44 5.094,21 5.620,34 0.595,73 5.134,5 1.888,44 0.130,43 1.758,01 9.981,33 4.588,42 4.403,8 )9 ot 1( secivreS cimonocE .B 7.183,1 7.222,1 0.951 7.570,1 3.259 4.321 5.011,1 5.069 0.051 2.168 4.677 9.48 )iix ot i( seitivitcA deillA dna erutlucirgA .1 2.013 2.492 0.61 7.522 5.402 2.12 3.982 8.062 5.82 0.802 1.202 9.5 yrdnabsuH porC)i 3.3 3.3 – 7.3 7.3 – 7.4 7.4 – 8.2 8.2 – noitavresnoC retaW dna lioS)ii 4.872 4.562 0.31 3.332 6.612 7.61 1.722 6.702 5.91 1.761 9.751 2.9 yrdnabsuH laminA)iii 0.011 0.011 – 0.011 0.011 – 0.06 0.06 – 0.05 0.05 – tnempoleveD yriaD)vi 8.6 8.6 – 2.4 2.4 – 1.5 1.5 – 3.5 3.5 – seirehsiF)v 1.064 1.033 0.031 3.033 8.442 5.58 0.263 0.062 0.201 6.692 8.622 8.96 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv 1.92 1.92 – 8.62 8.62 – 7.91 7.91 – 7.71 7.71 – noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 4.451 4.451 – 7.021 7.021 – 2.021 2.021 – 1.59 1.59 – noitarepo-oC)ix 4.92 4.92 – 0.12 0.12 – 3.22 3.22 – 6.81 6.81 – semmargorP larutlucirgA rehtO)iix 9.641 9.121 0.52 2.621 0.39 2.33 2.331 0.001 2.33 7.89 2.18 4.71 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 6.389,1 4.188,1 2.201 5.806,1 2.606,1 3.2 7.015,1 7.405,1 0.6 7.263,1 1.263,1 6.0 lortnoC doolF dna noitagirrI .4 :hcihw fo – – – – – – – – – – – – noitagirrI muideM dna rojaM )i 2.503 2.412 0.19 1.951 5.851 6.0 5.061 5.851 0.2 0.041 3.931 6.0 noitagirrI roniM )ii 4.876,1 2.766,1 2.11 4.944,1 7.744,1 7.1 2.053,1 2.643,1 0.4 8.222,1 8.222,1 – eganiarD dna lortnoC doolF )iii 1.987,81 1.989,71 0.008 6.587,61 6.586,61 0.001 7.010,71 7.085,41 0.034,2 4.435,8 1.665,6 3.869,1 ygrenE .5 1.967,81 1.969,71 0.008 6.387,61 6.386,61 0.001 7.010,71 7.085,41 0.034,2 4.435,8 1.665,6 3.869,1 rewoP :hcihw fo 1.922 8.231 3.69 1.764 1.211 0.553 1.094 8.331 3.653 0.603 3.89 6.702 )iii ot i( slareniM dna yrtsudnI .6 1.912 8.231 3.68 5.654 5.111 0.543 8.084 5.231 3.843 4.403 2.79 2.702 seirtsudnI llamS dna egalliV)i 0.01 – 0.01 6.01 6.0 0.01 3.9 3.1 0.8 6.1 2.1 4.0 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 246 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA IHLED FO YROTIRRET LATIPAC LANOITAN )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.926,03 2.429,02 1.507,9 3.125,02 0.004,61 3.121,4 1.062,12 0.048,41 1.024,6 9.743,02 4.427,41 6.326,5 )ii + i( snoitacinummoC dna tropsnarT .7 2.456,7 2.400,5 0.056,2 3.619,4 0.000,4 3.619 0.004,6 0.000,4 0.004,2 9.139,5 4.498,3 5.730,2 segdirB dna sdaoR)i 1.579,22 0.029,51 1.550,7 0.506,51 0.004,21 0.502,3 1.068,41 0.048,01 1.020,4 1.614,41 0.038,01 1.685,3 @@ srehtO)ii 3.481 5.03 8.351 6.731 1.91 5.811 2.822 4.02 8.702 9.791 1.51 9.281 tnemnorivnE dna ygolonhceT ,ecneicS .8 8.779,3 7.825,2 1.944,1 4.403,2 6.627,1 8.775 6.441,3 9.098,1 7.352,1 0.184,1 9.162,1 2.912 )vi ot i( secivreS cimonocE lareneG .9 7.821 7.321 0.5 9.131 2.77 7.45 6.78 9.28 7.4 7.66 7.36 0.3 secivreS cimonocE - tairaterceS)i 7.126 7.11 0.016 2.813 2.9 0.903 3.814 3.9 0.904 3.39 7.6 6.68 msiruoT)ii 8.013,2 8.211,2 0.891 7.984,1 7.774,1 0.21 3.146,1 3.106,1 0.04 2.960,1 2.350,1 0.61 seilppuS liviC)iii 6.619 5.082 1.636 7.463 6.261 1.202 4.799 4.791 0.008 8.152 3.831 6.311 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 8.581,98 9.023,08 9.468,8 6.655,07 1.325,56 5.330,5 0.958,47 3.834,17 7.024,3 0.438,95 8.782,85 2.645,1 )F ot A( )secivreS lareneG( 1.820,41 1.806,31 0.024 9.693,21 8.589,11 1.114 5.666,9 5.602,9 0.064 1.612,8 5.109,7 6.413 etatS fo snagrO .A 3.024,91 7.292,81 6.721,1 7.487,41 7.392,41 0.194 3.870,71 5.229,51 8.551,1 9.605,31 4.004,31 5.601 )ii + i( secivreS lacsiF .B 1.914,91 5.192,81 6.721,1 0.487,41 0.392,41 0.194 1.770,71 3.129,51 8.551,1 7.005,31 2.493,31 5.601 seituD dna sexaT fo noitcelloC)i 2.1 2.1 – 7.0 7.0 – 2.1 2.1 – 2.6 2.6 – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 1.849,33 1.849,33 – 1.890,82 1.890,82 – 4.772,23 4.772,23 – 0.047,72 0.047,72 – )2 + 1( ro noitcudeR rof noitairporppA .1 – – – – – – – – – – – – tbeD fo ecnadiovA 1.849,33 1.849,33 – 1.890,82 1.890,82 – 4.772,23 4.772,23 – 0.047,72 0.047,72 – )vi ot i( stnemyaP tseretnI .2 1.849,33 1.849,33 – 1.890,82 1.890,82 – 4.772,23 4.772,23 – 0.047,72 0.047,72 – ertneC eht morf snaoL no tseretnI)i – – – – – – – – – – – – tbeD lanretnI no tseretnI)ii :hcihw fo – – – – – – – – – – – – snaoL tekraM no tseretnI )a( – – – – – – – – – – – – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii – – – – – – – – – – – – .cte ,sdnuF tnedivorP – – – – – – – – – – – – srehtO)vi 2.834,02 9.021,31 3.713,7 4.771,51 0.640,11 4.131,4 7.194,41 8.686,21 9.408,1 2.843,01 1.322,9 1.521,1 )v ot i( secivreS evitartsinimdA .D 2.799 3.349 9.35 9.508 1.357 8.25 7.319 9.248 8.07 4.685 5.835 9.74 secivreS lareneG - tairaterceS)i 7.187,4 2.888 5.398,3 7.736,3 0.147 7.698,2 8.461,1 5.667 3.893 3.188 1.565 2.613 noitartsinimdA tcirtsiD)ii 9.814 9.801 0.013 7.334 0.97 8.453 9.185 1.201 8.974 2.191 5.07 7.021 eciloP)iii 7.796,6 7.796,6 – 7.797,5 7.797,5 – 6.268,5 6.268,5 – 9.658,4 9.658,4 – skroW cilbuP)vi 8.245,7 9.284,4 9.950,3 4.205,4 2.576,3 1.728 7.869,5 7.211,5 0.658 4.238,3 1.291,3 3.046 ++ srehtO)v 0.052,1 0.052,1 – 0.52 0.52 – 0.052,1 0.052,1 – 3.6 3.6 – snoisneP .E 1.101 1.101 – 5.47 5.47 – 0.59 0.59 – 5.61 5.61 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 0.861,01 0.861,01 – 9.885,9 9.885,9 – 9.019,9 9.019,9 – 9.900,9 9.900,9 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 0.861,01 0.861,01 – 9.885,9 9.885,9 – 9.019,9 9.019,9 – 9.900,9 9.900,9 – snoitutitsnI jaR itayahcnaP dna seidoBAppendix II 247 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA YRREHCUDUP )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.206,85 4.990,93 6.205,91 0.523,55 9.596,63 0.926,81 3.389,55 0.871,53 3.508,02 3.999,74 9.654,23 4.245,51 )III+II+I( ERUTIDNEPXE LATOT 9.445,14 1.977,22 8.567,81 5.943,04 4.753,22 1.299,71 8.723,24 4.912,22 4.801,02 1.757,33 5.657,81 6.000,51 )B + A( ERUTIDNEPXE LATNEMPOLEVED .I 7.782,32 5.282,8 1.500,51 3.725,32 5.941,9 9.773,41 7.057,32 6.402,8 1.645,51 5.213,81 6.571,7 9.631,11 )21 ot 1( secivreS laicoS .A 3.815,8 8.912,4 5.892,4 3.681,7 6.768,3 7.813,3 2.031,8 1.002,4 1.039,3 5.294,6 7.407,3 8.787,2 erutluC dna trA ,stropS ,noitacudE .1 0.260,5 4.632,2 6.528,2 4.141,5 1.890,2 3.340,3 3.634,5 2.171,2 1.562,3 2.322,4 0.189,1 3.242,2 htlaeH cilbuP dna lacideM .2 7.78 0.9 7.87 3.37 4.8 9.46 0.49 2.21 8.18 0.58 2.8 8.67 erafleW ylimaF .3 9.816 2.905 7.901 2.626 5.274 7.351 8.627 6.325 2.302 5.387 0.624 4.753 noitatinaS dna ylppuS retaW .4 6.706 9.41 7.295 3.825 6.11 7.615 7.977 5.51 2.467 2.503 4.11 7.392 gnisuoH .5 5.600,1 9.06 6.549 0.672,1 7.25 3.322,1 0.984,1 9.65 1.234,1 1.224,1 7.94 4.273,1 tnempoleveD nabrU .6 ,setsaC deludehcS fo erafleW .7 rehtO dna sebirT deludehcS 0.048,1 1.302 9.636,1 5.846,1 5.181 0.764,1 8.358,1 0.612 8.736,1 1.353,1 6.351 5.991,1 sessalC drawkcaB 7.092 6.171 0.911 2.962 2.841 1.121 8.413 4.561 4.941 5.542 2.041 3.501 erafleW ruobaL dna ruobaL .8 8.277,4 2.746 6.521,4 3.038,4 1.626 2.402,4 2.683,4 3.806 9.777,3 0.849,2 1.965 9.873,2 erafleW dna ytiruceS laicoS .9 3.513 3.001 0.512 7.892 1.68 6.212 2.183 6.821 6.252 1.243 4.17 7.072 noitirtuN .01 8.84 0.23 8.61 5.525,1 2.015,1 3.51 4.54 5.72 9.71 1.32 5.2 6.02 seitimalaC larutaN fo tnuocca no feileR .11 1.911 1.87 0.14 7.321 5.68 2.73 3.311 3.97 0.43 1.98 6.75 5.13 *srehtO .21 2.752,81 5.694,41 7.067,3 2.228,61 0.802,31 3.416,3 1.775,81 8.410,41 3.265,4 6.444,51 9.085,11 7.368,3 )9 ot 1( secivreS cimonocE .B 6.775,3 0.551,2 6.224,1 3.800,3 6.056,1 7.753,1 2.195,3 8.448,1 4.647,1 4.075,2 4.663,1 0.402,1 )iix ot i( seitivitcA deillA dna erutlucirgA .1 2.386 4.932 8.344 4.794 9.612 6.082 9.798 3.032 6.766 2.674 1.702 1.962 yrdnabsuH porC)i 0.45 8.32 2.03 8.84 3.12 4.72 6.22 6.22 – 2.02 2.02 – noitavresnoC retaW dna lioS)ii 7.393 2.561 5.822 7.543 0.821 7.712 6.014 6.061 0.052 9.513 6.021 3.591 yrdnabsuH laminA)iii 6.55 6.9 0.64 4.35 4.9 0.44 7.45 7.01 0.44 0.34 5.9 5.33 tnempoleveD yriaD)vi 3.844 4.58 9.263 1.954 3.27 8.683 5.404 0.38 5.123 8.854 4.17 4.783 seirehsiF)v 3.66 6.63 7.92 8.26 8.33 0.92 7.07 7.04 0.03 8.45 8.03 0.42 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 4.435,1 4.125,1 0.31 1.911,1 1.401,1 0.51 7.832,1 2.122,1 5.71 1.248 1.248 – gnisuoheraW dna egarotS dooF)iiiv 9.781 – 9.781 3.262 – 3.262 0.382 – 0.382 4.212 – 4.212 noitacudE dna hcraeseR larutlucirgA)xi – – – – – – – – – – – – snoitutitsnI ecnaniF larutlucirgA)x 2.89 3.86 9.92 6.78 0.06 6.72 0.79 7.17 3.52 1.18 2.06 0.12 noitarepo-oC)ix 0.65 3.5 7.05 2.27 0.5 3.76 4.111 9.3 5.701 8.56 5.4 3.16 semmargorP larutlucirgA rehtO)iix 3.755 1.39 2.464 0.345 0.48 0.954 0.205 1.19 9.014 8.023 6.301 2.712 tnempoleveD laruR .2 0.031 – 0.031 1.9 – 1.9 4.632 – 4.632 7.05 – 7.05 semmargorP aerA laicepS .3 1.842 3.461 8.38 0.422 9.441 1.97 4.882 4.461 0.421 5.942 2.631 3.311 lortnoC doolF dna noitagirrI .4 :hcihw fo – – – – – – – – – – – – noitagirrI muideM dna rojaM )i 2.832 3.461 9.37 9.802 9.441 0.46 0.272 4.461 6.701 0.332 2.631 8.69 noitagirrI roniM )ii 8.9 – 8.9 1.51 – 1.51 4.61 – 4.61 4.61 – 4.61 eganiarD dna lortnoC doolF )iii 1.167,11 0.007,11 1.16 9.940,11 2.100,11 7.84 6.416,11 0.235,11 6.28 0.796,9 8.446,9 2.25 ygrenE .5 1.167,11 0.007,11 1.16 9.940,11 2.100,11 7.84 6.416,11 0.235,11 6.28 0.796,9 8.446,9 2.25 rewoP :hcihw fo 9.296 1.93 8.356 9.338 1.73 8.697 6.228 5.24 1.087 5.134,1 9.43 6.693,1 )iii ot i( slareniM dna yrtsudnI .6 9.092 7.83 2.252 4.243 7.63 7.503 2.673 2.24 0.433 7.465 7.43 1.035 seirtsudnI llamS dna egalliV)i 0.204 4.0 6.104 5.194 4.0 1.194 4.644 3.0 1.644 7.668 2.0 5.668 @seirtsudnI)ii – – – – – – – – – – – – **srehtO)iiiState Finances : A Study of Budgets of 2016-17 248 ).dlcnoC( erutalsigeL htiw seirotirreT noinU dna setatS fo erutidnepxE euneveR : II xidneppA YRREHCUDUP )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 8.543 5.771 3.861 2.424 4.541 8.872 0.694 8.981 2.603 1.184 4.951 7.123 )ii + i( snoitacinummoC dna tropsnarT .7 7.722 1.841 6.97 1.982 9.711 1.171 1.673 4.161 7.412 5.334 2.431 2.992 segdirB dna sdaoR)i 1.811 4.92 7.88 2.531 5.72 7.701 9.911 4.82 5.19 6.74 1.52 5.22 @@ srehtO)ii 3.47 2.3 1.17 5.33 0.3 5.03 5.43 0.4 5.03 8.42 4.2 4.22 tnemnorivnE dna ygolonhceT ,ecneicS .8 1.078 3.461 8.507 2.696 8.141 5.455 5.199 3.641 2.548 9.816 3.331 6.584 )vi ot i( secivreS cimonocE lareneG .9 6.213 8.04 8.172 9.841 5.73 4.111 7.143 0.63 7.503 8.301 8.33 0.07 secivreS cimonocE – tairaterceS)i 9.233 8.91 1.313 6.933 8.81 8.023 7.904 2.02 5.983 5.963 8.91 7.943 msiruoT)ii 7.831 3.26 4.67 1.221 6.94 5.27 2.531 7.84 5.68 1.59 2.54 9.94 seilppuS liviC)iii 9.58 4.14 5.44 7.58 8.53 8.94 9.401 4.14 5.36 5.05 5.43 0.61 + srehtO)vi ERUTIDNEPXE LATNEMPOLEVED-NON .II 3.789,61 5.052,61 8.637 8.019,41 9.372,41 9.636 1.095,31 2.398,21 9.696 2.561,41 4.326,31 8.145 )F ot A( )secivreS lareneG( 3.165 0.125 3.04 6.434 1.204 5.23 7.654 5.904 2.74 3.734 1.914 2.81 etatS fo snagrO .A 3.106 8.434 5.661 4.094 4.873 0.211 5.194 0.673 5.511 0.924 8.843 2.08 )ii + i( secivreS lacsiF .B 3.106 8.434 5.661 4.094 4.873 0.211 5.194 0.673 5.511 0.924 8.843 2.08 seituD dna sexaT fo noitcelloC)i – – – – – – – – – – – – secivreS lacsiF rehtO)ii tbeD fo gnicivreS dna stnemyaP tseretnI .C 8.223,6 8.223,6 – 4.545,5 4.545,5 – 0.022,5 0.022,5 – 4.481,6 4.481,6 – )2 + 1( ro noitcudeR rof noitairporppA .1 0.553 0.553 – 0.01 0.01 – – – – 0.508 0.508 – tbeD fo ecnadiovA 8.769,5 8.769,5 – 4.535,5 4.535,5 – 0.022,5 0.022,5 – 4.973,5 4.973,5 – )vi ot i( stnemyaP tseretnI .2 2.735,1 2.735,1 – 9.593,1 9.593,1 – 6.426,1 6.426,1 – 1.526,1 1.526,1 – ertneC eht morf snaoL no tseretnI)i 0.052,3 0.052,3 – 2.562,3 2.562,3 – 3.731,3 3.731,3 – 0.238,2 0.238,2 – tbeD lanretnI no tseretnI)ii :hcihw fo 0.052,3 0.052,3 – 2.562,3 2.562,3 – 3.226,2 3.226,2 – 0.238,2 0.238,2 – snaoL tekraM no tseretnI )a( – – – – – – – – – – – – FSSN no tseretnI )b( ,sgnivaS llamS no tseretnI )iii 5.434 5.434 – 0.732 0.732 – 0.793 0.793 – 6.383 6.383 – .cte ,sdnuF tnedivorP 1.647 1.647 – 4.736 4.736 – 1.16 1.16 – 8.835 8.835 – srehtO)vi 8.583,3 9.558,2 9.925 7.320,3 4.135,2 4.294 5.901,3 3.575,2 2.435 2.767,2 8.323,2 4.344 )v ot i( secivreS evitartsinimdA .D 7.952 5.932 2.02 2.042 8.232 4.7 1.242 6.232 5.9 9.422 9.612 0.8 secivreS lareneG – tairaterceS)i 2.35 9.04 3.21 5.84 4.83 1.01 2.55 4.24 8.21 1.64 6.53 5.01 noitartsinimdA tcirtsiD)ii 0.739,1 3.826,1 7.803 3.807,1 1.624,1 2.282 6.086,1 6.034,1 0.052 9.815,1 2.572,1 7.342 eciloP)iii 0.013 4.403 6.5 7.992 6.382 1.61 3.382 4.562 9.71 1.392 4.582 7.7 skroW cilbuP)vi 9.528 8.246 2.381 0.727 4.055 6.671 3.848 3.406 0.442 2.486 7.015 5.371 ++ srehtO)v 0.990,6 0.990,6 – 6.004,5 6.004,5 – 4.192,4 4.192,4 – 6.503,4 6.503,4 – snoisneP .E 0.71 0.71 – 0.61 0.61 – 0.12 0.12 – 6.14 6.14 – secivreS lareneG suoenallecsiM .F :hcihw fo – – – – – – – – – – – – seirettoL etatS fo tnuocca no tnemyaP 8.96 8.96 – 6.46 6.46 – 3.56 3.56 – 0.77 0.77 – snoitubirtnoC dna diA-ni-stnarG.III :hcihw fo lacoL ot stnemngissA dna noitasnepmoC 8.96 8.96 – 6.46 6.46 – 3.56 3.56 – 0.77 0.77 – snoitutitsnI jaR itayahcnaP dna seidoB .cte ,secivreS laicoS rehto ,secivreS laicoS-tairaterceS ,yticilbuP dna noitamrofnI no erutidnepxe edulcnI : * .elbaliava toN/elbigilgeN/liN : – .slareniM dna seirtsudnI no syaltuO rehto dna seirtsudnI rehto no erutidnepxe edulcnI : ** .seirtsudnI lacigrullateM dna gniniM suorreF-noN no erutidnepxe edulcnI : @ .cte ,tropsnarT retaW dnalnI ,tropsnarT daoR ,noitaivA liviC ,sesuoH thgiL dna troP no erutidnepxe edulcnI : @@ .secivreS cimonocE lareneG rehtO dna scitsitatS dna yevruS susneC ,noitomorP tropxE dna edarT ngieroF no erutidnepxe edulcnI : + .cte ,secivreS evitartsinimdA rehtO ,gnitnirP dna yrenoitatS ,lasopsiD dna seilppuS ,sliaJ ,noitartsinimdA ,stnuoccA dna yrusaerT ,noissimmoC ecivreS cilbuP no erutidnepxe edulcnI : ++ .secidneppA ot seton ees oslA .GAC yb dehsilbup etatS eht fo stnuoccA ecnaniF morf nekat era 51-4102 rof dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA ot gniniatrep ataD .1 :etoN .rimhsaK & ummaJ yb nevig ton si pu kaerb eht sa pu dda ton lliw )EB(71-6102 dna )ER(61-5102 ,)EB( 61-5102 rof pu kaerb nalp non-nalp setats llA .2 .stnemnrevog etats fo stnemucod tegduB : ecruoSAppendix III Appendix III : Capital Receipts of States and Union Territories with Legislature (` Million) ANDHRA PRADESH ARUNACHAL PRADESH Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 2,794,558.7 622,942.2 622,942.2 811,020.2 135,364.8 307,391.5 558,690.7 592,651.4 TOTAL CAPITAL RECEIPTS 363,667.1 217,274.9 217,274.9 247,901.6 -4,889.4 11,594.1 8,133.7 11,785.1 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 323,077.0 204,664.6 204,664.6 240,280.4 15,404.1 10,679.0 9,185.2 14,760.4 1. Market Loans 185,867.0 185,770.7 185,770.7 215,280.4 2,260.5 2,180.0 2,180.0 3,000.0 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 5,977.0 8,893.9 8,893.9 10,000.0 936.4 3,622.1 1,178.3 3,622.1 5. Loans from National Co-operative Development Corporation -31.1 – – – – – – – 6. WMA from RBI 62,010.5 10,000.0 10,000.0 15,000.0 11,331.7 1,475.0 1,475.0 3,798.3 7. Special Securities issued to NSSF 11,676.0 – – – 791.5 2,851.9 4,351.9 4,340.0 8. Others@ 57,577.8 – – – 84.0 550.0 – – of which: Land Compensation and other Bonds 16,015.4 – – – – – – – II. Loans and Advances from the Centre (1 to 6) 6,968.2 12,600.0 12,600.0 9,839.4 – – – – 1. State Plan Schemes 6,954.1 12,600.0 12,600.0 9,839.4 – – – – of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) 14.1 – – – – – – – (i) Relief for Natural Calamities – – – – – – – – (ii) Others 14.1 – – – – – – – 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 50,618.7 2,526.1 2,526.1 3,377.5 274.1 280.4 280.4 308.4 1. Housing 3,147.1 – – – – – – – 2. Urban Development 56.1 – – – – – – – 3. Crop Husbandry – – – – – – – – 4. Food Storage and Warehousing – – – – – – – – 5. Co-operation 14.1 – – – 245.1 248.6 248.6 273.5 6. Minor Irrigation – – – – – – – – 7. Power Projects 37,475.1 1,778.5 1,778.5 2,555.1 – – – – 8. Village and Small Industries – – – – – – – – 9. Industries and Minerals 56.2 – – – – – – – 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 2,226.9 747.6 747.6 822.4 29.0 31.8 31.8 35.0 12. Others** 7,643.2 – – – – – – – IV. Inter-State Settlement – – – – – – – – V. Contingency Fund 34.5 – – – – – – – VI. State Provident Funds, etc. (1 + 2) 28,816.6 26,241.6 26,241.6 35,142.2 4,052.8 2,195.5 2,028.3 2,129.7 1. State Provident Funds 22,667.7 19,146.0 19,146.0 28,994.7 3,963.3 2,162.8 2,001.0 2,101.1 2. Others 6,148.8 7,095.6 7,095.6 6,147.5 89.6 32.6 27.3 28.7 VII. Reserve Funds (1 to 4) 21,295.9 23,935.0 23,935.0 22,586.0 200.0 2,475.0 2,475.0 3,495.0 1. Depreciation/Renewal Reserve Funds -17.0 – – – – – – – 2. Sinking Funds 10,610.2 8,802.9 8,802.9 10,293.8 200.0 2,000.0 2,000.0 3,000.0 3. Famine Relief Fund – – – – – – – – 4. Others 10,702.6 15,132.1 15,132.1 12,292.2 – 475.0 475.0 495.0 VIII. Deposits and Advances (1 to 4) 483,883.0 352,974.9 352,974.9 499,794.7 20,813.4 5,642.9 6,556.3 6,884.1 1. Civil Deposits 184,305.5 189,972.1 189,972.1 167,645.5 19,768.7 5,139.8 6,350.0 6,667.5 2. Deposits of Local Funds 121,263.5 73,641.1 73,641.1 115,457.1 – – – – 3. Civil Advances 568.8 1,071.8 1,071.8 528.6 608.7 83.8 120.5 126.5 4. Others 177,745.2 88,289.8 88,289.8 216,163.6 436.0 419.3 85.8 90.1 IX. Suspense and Miscellaneous (1 to 4) 1,771,395.3 – – – 62,584.3 278,976.3 524,564.9 550,793.1 1. Suspense -1,818.1 – – – -16,915.2 9,417.3 5,871.5 6,165.0 2. Cash Balance Investment Accounts 1,550,677.7 – – – 79,406.9 43,264.9 114,948.8 120,696.2 3. Deposits with RBI – – – – – 226,285.4 403,698.8 423,883.7 4. Others 222,535.7 – – – 92.6 8.7 45.9 48.2 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts – – – – – – – – of which: Disinvestment – – – – – – – – XII. Remittances 108,469.6 – – – 32,036.1 7,142.5 13,600.6 14,280.7 249State Finances : A Study of Budgets of 2016-17 Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) ASSAM BIHAR Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 1,536,891.5 1,932,281.4 1,960,250.5 1,884,199.9 2,217,351.6 316,810.3 324,502.6 434,119.7 TOTAL CAPITAL RECEIPTS 55,114.6 64,444.9 84,583.3 83,850.6 154,514.2 175,446.9 183,139.2 200,372.3 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 60,958.0 72,133.2 80,639.8 104,232.6 131,992.8 149,201.3 156,893.6 192,993.7 1. Market Loans 29,500.0 30,833.2 31,500.0 49,132.2 81,000.0 111,136.6 127,828.9 153,446.1 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 2,578.7 6,000.0 9,167.8 12,401.6 11,512.5 21,000.0 12,000.0 21,000.0 5. Loans from National Co-operative Development Corporation – – – – 32.0 564.7 564.7 547.6 6. WMA from RBI 15,632.0 25,400.0 25,400.0 27,400.0 – – – – 7. Special Securities issued to NSSF 13,247.3 9,900.0 14,572.0 14,248.8 39,448.4 16,500.0 16,500.0 18,000.0 8. Others@ – – – 1,050.0 – – – – of which: Land Compensation and other Bonds – – – – – – – – II. Loans and Advances from the Centre (1 to 6) 496.6 5,549.2 780.3 2,501.0 7,182.5 27,886.8 27,886.8 19,555.5 1. State Plan Schemes 496.6 5,449.2 680.3 2,491.0 7,182.5 27,886.8 27,886.8 19,555.5 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) – – – – – – – – (i) Relief for Natural Calamities – – – – – – – – (ii) Others – – – – – – – – 5. Ways and Means Advances from Centre – 100.0 100.0 10.0 – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 101.3 73.5 5,132.0 5,694.7 14,930.6 165.2 165.2 173.8 1. Housing – – – – 0.1 – – – 2. Urban Development – – 1.0 1.0 – – – – 3. Crop Husbandry – – – – – – – – 4. Food Storage and Warehousing – – 0.1 0.2 – – – – 5. Co-operation 2.3 1.3 3.7 4.1 29.6 12.1 12.1 11.1 6. Minor Irrigation – – – – – – – – 7. Power Projects – – – – 14,750.0 – – – 8. Village and Small Industries 0.2 0.2 0.1 0.1 0.5 – – – 9. Industries and Minerals 1.7 – 1.9 2.1 0.1 0.1 0.1 0.1 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 69.0 38.1 75.9 133.1 150.4 153.1 153.1 162.6 12. Others** 28.0 33.9 5,049.2 5,554.1 – – – – IV. Inter-State Settlement – – – – – – – – V. Contingency Fund – 1,000.0 1,000.0 1,000.0 – – – – VI. State Provident Funds, etc. (1 + 2) 16,313.3 17,601.9 17,601.9 14,276.6 11,037.6 12,974.9 12,974.9 13,355.5 1. State Provident Funds 15,210.4 16,301.4 16,301.4 13,041.1 10,889.2 12,085.8 12,085.8 13,175.9 2. Others 1,102.9 1,300.5 1,300.5 1,235.5 148.4 889.1 889.1 179.6 VII. Reserve Funds (1 to 4) 8,185.1 7,157.5 7,159.3 9,841.9 14,036.2 9,608.6 9,608.6 10,541.2 1. Depreciation/Renewal Reserve Funds – – – – – – – – 2. Sinking Funds 4,952.1 3,607.3 3,609.1 6,252.1 9,752.5 4,918.6 4,918.6 5,621.2 3. Famine Relief Fund – – – – – – – – 4. Others 3,233.0 3,550.3 3,550.3 3,589.8 4,283.7 4,690.0 4,690.0 4,920.0 VIII. Deposits and Advances (1 to 4) 97,088.5 102,024.3 112,419.6 110,140.8 249,715.4 116,973.5 116,973.5 197,500.0 1. Civil Deposits 52,297.7 63,266.1 63,266.1 60,102.8 36,017.7 47,000.0 47,000.0 44,000.0 2. Deposits of Local Funds – – – – 124,406.1 68,000.0 68,000.0 151,000.0 3. Civil Advances 39,299.7 36,259.0 43,229.7 41,068.2 2,081.9 1,973.5 1,973.5 2,500.0 4. Others 5,491.0 2,499.1 5,923.8 8,969.7 87,209.7 – – – IX. Suspense and Miscellaneous (1 to 4) 1,296,345.7 1,672,342.2 1,672,342.2 1,585,972.0 1,666,241.0 – – – 1. Suspense -1,091.2 240.3 240.3 240.3 5,506.5 – – – 2. Cash Balance Investment Accounts 1,297,188.7 1,671,789.8 1,671,789.8 1,585,441.5 1,656,824.6 – – – 3. Deposits with RBI – – – – – – – – 4. Others 248.2 312.1 312.1 290.2 3,909.8 – – – X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts – – – – – – – – of which: Disinvestment – – – – – – – – XII. Remittances 57,403.0 54,399.7 63,175.3 50,540.3 122,215.5 – – – 250Appendix III Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) CHHATTISGARH GOA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 1,175,012.4 1,003,467.0 1,022,174.0 1,042,335.8 143,521.1 218,077.7 226,082.1 233,300.0 TOTAL CAPITAL RECEIPTS 71,624.3 77,952.2 77,165.9 95,851.7 10,639.4 18,962.1 22,694.1 23,753.6 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 64,309.8 72,950.0 77,946.3 85,695.7 21,314.4 12,580.3 12,580.3 13,684.3 1. Market Loans 42,000.0 53,000.0 48,500.0 56,000.0 8,000.0 10,500.0 10,500.0 11,025.0 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 7,958.7 14,500.0 9,000.0 14,500.0 1,491.4 1,050.0 1,050.0 1,102.5 5. Loans from National Co-operative Development Corporation 2.6 100.0 – 100.0 1.3 5.3 5.3 5.5 6. WMA from RBI 7,760.4 2,850.0 9,245.1 9,245.1 10,669.6 500.0 500.0 1,000.0 7. Special Securities issued to NSSF 6,588.1 2,500.0 2,500.0 1,500.0 1,152.2 525.0 525.0 551.3 8. Others@ – – 8,701.2 4,350.6 – – – – of which: Land Compensation and other Bonds – – 8,701.2 4,350.6 – – – – II. Loans and Advances from the Centre (1 to 6) 86.9 460.0 754.2 9,010.0 2,028.8 2,363.8 2,363.8 2,480.6 1. State Plan Schemes 86.9 400.0 700.0 8,950.0 2,028.8 2,362.5 2,362.5 2,480.6 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – 25.0 25.0 25.0 – – – – 4. Non-Plan (i + ii) – 35.0 29.2 35.0 – 1.3 1.3 – (i) Relief for Natural Calamities – – – – – – – – (ii) Others – 35.0 29.2 35.0 – 1.3 1.3 – 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 1,948.6 2,208.1 2,526.4 5,207.2 99.5 193.1 188.4 172.0 1. Housing – – – – – 9.4 9.4 9.4 2. Urban Development 631.9 771.4 1,135.8 958.0 – – – – 3. Crop Husbandry 0.1 2.0 0.5 0.5 – – – – 4. Food Storage and Warehousing 62.0 135.7 192.9 212.4 – – – – 5. Co-operation 513.3 557.1 463.8 641.8 8.0 7.5 7.5 7.5 6. Minor Irrigation – – – – – – – – 7. Power Projects 731.7 731.7 731.7 3,390.3 – – – – 8. Village and Small Industries 0.4 1.7 1.6 1.7 0.1 0.1 0.1 – 9. Industries and Minerals 6.3 – – – – – – – 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 2.8 7.5 – – 82.2 163.0 163.0 136.7 12. Others** – 1.0 – 2.5 9.3 13.1 8.5 18.4 IV. Inter-State Settlement 9.1 0.1 – – – – – – V. Contingency Fund – 400.0 80.4 1,000.0 – – – – VI. State Provident Funds, etc. (1 + 2) 9,370.6 10,140.0 9,990.0 10,720.0 3,660.4 3,491.6 3,561.4 3,666.1 1. State Provident Funds 8,966.8 9,140.0 9,090.0 9,720.0 3,606.1 3,440.1 3,508.9 3,612.1 2. Others 403.8 1,000.0 900.0 1,000.0 54.3 51.5 52.5 54.1 VII. Reserve Funds (1 to 4) 8,276.9 10,925.2 13,223.1 12,319.4 1,728.2 1,381.5 1,409.1 1,450.5 1. Depreciation/Renewal Reserve Funds – 0.1 0.2 0.2 – – – – 2. Sinking Funds 1,000.0 2,000.0 2,000.0 2,000.0 452.5 435.2 443.9 457.0 3. Famine Relief Fund 12.9 3.2 5.7 5.7 – – – – 4. Others 7,264.0 8,921.9 11,217.2 10,313.5 1,275.7 946.3 965.2 993.6 VIII. Deposits and Advances (1 to 4) 41,476.0 37,771.2 38,541.2 39,271.2 3,990.2 3,541.1 3,611.9 3,718.1 1. Civil Deposits 34,189.0 25,700.4 25,700.4 25,700.4 2,330.2 2,506.9 2,557.0 2,632.2 2. Deposits of Local Funds – 0.8 0.8 0.8 – – – – 3. Civil Advances 5,010.1 4,500.0 4,500.0 4,500.0 151.7 146.1 149.0 153.4 4. Others 2,276.9 7,570.0 8,340.0 9,070.0 1,508.3 888.1 905.9 932.5 IX. Suspense and Miscellaneous (1 to 4) 962,004.6 796,412.2 796,412.2 796,412.2 76,573.9 155,704.1 162,768.4 167,364.8 1. Suspense -280.3 97.1 97.1 97.1 749.5 4,886.0 4,983.7 5,130.3 2. Cash Balance Investment Accounts 404,879.1 539,815.0 539,815.0 539,815.0 26,808.9 111,386.0 113,913.7 116,955.3 3. Deposits with RBI 191,096.1 1,400.0 1,400.0 1,400.0 – – – – 4. Others 366,309.7 255,100.1 255,100.1 255,100.1 49,015.5 39,432.2 43,871.0 45,279.2 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts 33.0 – – – – – – – of which: Disinvestment – – – – – – – – XII. Remittances 87,497.0 72,200.2 82,700.2 82,700.2 34,125.7 38,822.4 39,598.8 40,763.5 251State Finances : A Study of Budgets of 2016-17 Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) GUJARAT HARYANA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 2,730,349.4 1,702,078.1 1,713,008.9 1,876,665.9 974,813.0 1,116,770.9 1,242,521.6 1,322,164.1 TOTAL CAPITAL RECEIPTS 264,932.8 283,485.4 290,865.4 337,679.2 147,590.6 210,960.7 354,555.8 243,504.6 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 191,305.5 242,160.0 242,160.0 288,650.0 187,279.9 257,036.7 383,861.2 339,243.1 1. Market Loans 149,200.0 204,500.0 204,500.0 260,000.0 132,000.0 170,190.0 141,000.0 149,370.0 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – 36,500.0 65,000.0 41,000.0 65,000.0 4. Loans from National Bank for Agriculture and Rural Development – – – – 4,253.9 4,926.2 3,199.2 5,719.7 5. Loans from National Co-operative Development Corporation – – – – 274.0 285.5 935.6 191.8 6. WMA from RBI – 10.0 10.0 10.0 – 10,010.0 10,010.0 10,010.0 7. Special Securities issued to NSSF 27,740.0 16,650.0 16,650.0 – 12,513.1 4,000.0 12,091.4 12,000.0 8. Others@ 14,365.5 21,000.0 21,000.0 28,640.0 1,738.9 2,625.0 175,625.0 96,951.6 of which: Land Compensation and other Bonds – – – – – – 173,000.0 86,500.0 II. Loans and Advances from the Centre (1 to 6) 3,233.9 6,358.9 6,358.9 6,358.9 1,307.6 6,010.0 5,546.8 8,017.3 1. State Plan Schemes 3,233.9 6,358.9 6,358.9 6,358.9 1,307.6 6,000.0 5,546.8 8,017.3 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) – – – – – 10.0 – – (i) Relief for Natural Calamities – – – – – – – – (ii) Others – – – – – 10.0 – – 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 6,213.8 2,599.9 2,599.9 2,860.0 2,728.2 3,921.0 4,574.1 6,881.2 1. Housing 5.0 47.5 47.5 52.3 0.2 0.2 0.2 0.2 2. Urban Development – 139.6 139.6 153.5 – – – – 3. Crop Husbandry 0.1 0.8 0.8 0.9 – – – – 4. Food Storage and Warehousing 4.3 6.5 6.5 7.2 – – – – 5. Co-operation 27.2 118.8 118.8 130.7 27.0 169.6 880.3 168.3 6. Minor Irrigation – – – – – – – – 7. Power Projects 3,442.8 962.8 962.8 1,059.1 259.5 806.8 608.0 698.8 8. Village and Small Industries 0.5 13.7 13.7 15.0 202.4 150.0 200.0 200.0 9. Industries and Minerals – 180.1 180.1 198.1 – – – – 10. Road Transport 1,926.2 – – – – – – – 11. Government Servants, etc.+ 404.4 644.6 644.6 709.1 2,176.5 2,600.4 2,781.7 5,709.4 12. Others** 403.3 485.5 485.5 534.1 62.4 194.0 104.0 104.6 IV. Inter-State Settlement – 0.1 0.1 0.1 – – – – V. Contingency Fund 1.1 – 583.9 – – – – – VI. State Provident Funds, etc. (1 + 2) 21,953.5 29,817.2 29,817.2 35,388.9 27,476.9 30,400.0 29,750.0 31,520.0 1. State Provident Funds 20,012.1 27,685.2 27,685.2 32,940.9 27,123.7 29,700.0 29,400.0 31,270.0 2. Others 1,941.4 2,132.0 2,132.0 2,448.0 353.2 700.0 350.0 250.0 VII. Reserve Funds (1 to 4) 67,654.1 19,938.0 19,938.0 23,367.7 14,751.4 9,313.9 8,908.9 5,335.1 1. Depreciation/Renewal Reserve Funds 30.0 15.0 15.0 28.0 682.3 748.9 748.9 819.8 2. Sinking Funds 36,581.8 5,000.0 5,000.0 12,000.0 911.2 5,250.0 3,555.0 950.0 3. Famine Relief Fund – – – – – – – – 4. Others 31,042.3 14,923.0 14,923.0 11,339.7 13,157.9 3,315.0 4,605.0 3,565.2 VIII. Deposits and Advances (1 to 4) 360,128.9 338,918.4 349,298.4 381,384.7 170,918.2 169,943.3 180,442.0 199,224.0 1. Civil Deposits 68,805.3 68,656.5 68,656.5 74,649.6 31,885.5 22,500.0 28,900.0 32,000.0 2. Deposits of Local Funds 279,437.8 260,010.8 270,390.8 295,176.0 43.0 170.0 52.0 44.0 3. Civil Advances 5,355.8 3,100.8 3,100.8 3,100.8 270.2 190.0 290.0 280.0 4. Others 6,530.0 7,150.3 7,150.3 8,458.3 138,719.6 147,083.3 151,200.0 166,900.0 IX. Suspense and Miscellaneous (1 to 4) 1,903,804.4 1,028,273.0 1,028,273.0 1,104,643.0 505,021.3 549,018.0 558,470.0 656,170.0 1. Suspense 1,281.7 34.2 34.2 36.7 4,534.8 8,900.0 5,400.0 6,480.0 2. Cash Balance Investment Accounts 1,893,110.9 10,000.0 10,000.0 10,000.0 500,460.5 539,702.7 553,000.0 649,620.0 3. Deposits with RBI – 480,631.5 480,631.5 516,678.9 – – – – 4. Others 9,411.8 537,607.3 537,607.3 577,927.4 26.0 415.3 70.0 70.0 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts 2,410.0 100.0 100.0 100.0 187.4 125.0 168.7 223.4 of which: Disinvestment – – – – 187.4 125.0 168.7 223.4 XII. Remittances 173,644.2 33,912.6 33,879.5 33,912.6 65,142.1 91,003.0 70,800.0 75,550.0 252Appendix III Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) HIMACHAL PRADESH JAMMU AND KASHMIR Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 272,575.9 77,817.8 77,898.0 92,050.7 475,038.9 151,641.2 181,502.9 236,917.0 TOTAL CAPITAL RECEIPTS 64,381.8 48,040.9 48,121.1 61,023.8 70,499.2 42,876.7 70,596.1 101,841.6 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 107,515.7 38,375.3 38,449.5 50,238.8 102,468.0 99,572.6 127,527.8 164,670.0 1. Market Loans 23,450.0 34,375.0 34,375.0 39,738.6 14,000.0 28,414.8 27,970.0 27,820.0 2. Loans from LIC – – – – 2,554.9 – 2,560.0 2,560.0 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 4,000.0 4,000.0 4,000.0 4,000.0 3,657.1 – 4,190.0 4,190.0 5. Loans from National Co-operative Development Corporation 442.9 0.2 74.4 0.2 – – – – 6. WMA from RBI 68,603.0 0.1 0.1 0.1 74,482.8 71,157.8 71,157.8 80,000.0 7. Special Securities issued to NSSF 11,019.8 – – 6,500.0 5,744.4 – – 1,250.0 8. Others@ – – – – 2,028.8 – 21,650.0 48,850.0 of which: Land Compensation and other Bonds – – – – 2,016.7 – – – II. Loans and Advances from the Centre (1 to 6) 1,253.1 498.8 498.8 598.8 121.5 – – 120.0 1. State Plan Schemes 1,253.1 498.8 498.8 598.8 121.5 – – 120.0 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) – – – – – – – – (i) Relief for Natural Calamities – – – – – – – – (ii) Others – – – – – – – – 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 405.6 166.9 172.9 186.3 26.9 45.2 45.2 45.2 1. Housing 2.1 2.6 2.6 2.8 0.3 0.7 0.7 0.7 2. Urban Development – – – – – – – – 3. Crop Husbandry 0.1 0.2 0.2 – 0.1 0.3 0.3 0.3 4. Food Storage and Warehousing – – – – – – – – 5. Co-operation 307.3 34.0 34.0 32.5 – – – – 6. Minor Irrigation – – – – – – – – 7. Power Projects – 12.2 12.2 12.2 – – – – 8. Village and Small Industries 1.3 1.0 1.0 1.0 0.1 – – – 9. Industries and Minerals – – – – 12.5 25.0 25.0 25.0 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 94.0 116.6 122.6 137.4 9.2 18.0 18.0 18.0 12. Others** 0.9 0.4 0.4 0.4 4.7 1.2 1.2 1.2 IV. Inter-State Settlement – – – – – – – – V. Contingency Fund – – – – 5.5 – – – VI. State Provident Funds, etc. (1 + 2) 31,528.7 22,000.0 22,000.0 24,250.0 38,827.8 37,841.2 37,841.2 58,992.7 1. State Provident Funds 31,282.2 21,750.0 21,750.0 24,000.0 36,337.6 37,163.0 37,163.0 58,041.6 2. Others 246.5 250.0 250.0 250.0 2,490.2 678.2 678.2 951.1 VII. Reserve Funds (1 to 4) 1,607.3 10.2 10.2 10.2 4,890.5 3,246.5 3,602.8 3,270.5 1. Depreciation/Renewal Reserve Funds – – – – – – – – 2. Sinking Funds – – – – 357.3 398.1 376.7 339.7 3. Famine Relief Fund – – – – – – – – 4. Others 1,607.3 10.2 10.2 10.2 4,533.2 2,848.4 3,226.1 2,930.8 VIII. Deposits and Advances (1 to 4) 22,216.7 3,738.8 3,738.8 3,738.8 35,962.6 5,781.6 7,544.6 7,663.4 1. Civil Deposits 14,345.7 798.7 798.7 798.7 19,645.4 110.0 110.0 110.0 2. Deposits of Local Funds 5,059.1 2,150.0 2,150.0 2,150.0 9,596.9 5,551.6 7,314.6 7,433.4 3. Civil Advances 845.5 725.0 725.0 725.0 4,236.6 120.0 120.0 120.0 4. Others 1,966.4 65.1 65.1 65.1 2,483.6 – – – IX. Suspense and Miscellaneous (1 to 4) 56,024.3 8,224.1 8,224.1 8,224.1 154,968.8 3,824.3 3,611.4 825.3 1. Suspense 4,870.8 1,710.0 1,710.0 1,710.0 2,869.3 3,224.3 3,011.4 225.3 2. Cash Balance Investment Accounts 51,153.3 1,500.0 1,500.0 1,500.0 151,311.8 360.0 360.0 360.0 3. Deposits with RBI – 5,000.0 5,000.0 5,000.0 – – – – 4. Others 0.2 14.1 14.1 14.1 787.6 240.0 240.0 240.0 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts 6,500.0 – – – – – – – of which: Disinvestment – – – – – – – – XII. Remittances 45,524.6 4,803.7 4,803.7 4,803.7 137,767.3 1,330.0 1,330.0 1,330.0 253State Finances : A Study of Budgets of 2016-17 Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) JHARKHAND KARNATAKA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 957,961.7 579,648.7 1,048,820.8 1,037,432.6 3,489,535.4 3,093,111.7 3,134,521.4 3,745,242.4 TOTAL CAPITAL RECEIPTS 77,889.0 78,951.6 150,835.1 86,759.0 313,906.9 237,833.4 200,278.5 324,833.2 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 65,369.1 69,160.0 130,523.7 72,000.0 205,094.3 212,250.0 195,077.0 292,380.0 1. Market Loans 49,500.0 53,500.0 102,505.5 54,520.0 185,000.0 183,750.0 161,875.0 255,370.0 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 7,900.0 9,000.0 13,948.1 11,000.0 5,584.2 8,500.0 8,500.0 12,310.0 5. Loans from National Co-operative Development Corporation 79.3 200.0 140.0 100.0 150.2 – – – 6. WMA from RBI – – – – – 20,000.0 – – 7. Special Securities issued to NSSF 7,726.8 2,960.0 13,642.3 1,380.0 14,359.8 – 24,702.0 24,700.0 8. Others@ 163.0 3,500.0 287.8 5,000.0 – – – – of which: Land Compensation and other Bonds – – – – – – – – II. Loans and Advances from the Centre (1 to 6) 1,532.1 5,000.0 5,000.0 5,000.0 13,652.0 17,249.3 17,249.3 17,980.0 1. State Plan Schemes 1,532.1 5,000.0 5,000.0 5,000.0 13,652.0 17,189.3 17,189.3 17,930.0 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) – – – – – 60.0 60.0 50.0 (i) Relief for Natural Calamities – – – – – – – – (ii) Others – – – – – 60.0 60.0 50.0 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 330.6 496.5 506.7 462.7 838.1 912.1 926.4 869.9 1. Housing – – – – 265.3 – – – 2. Urban Development – 27.6 27.6 – – – – – 3. Crop Husbandry – – – – – – – – 4. Food Storage and Warehousing – – – – 10.0 – – – 5. Co-operation 90.6 – – 110.0 66.5 – – – 6. Minor Irrigation – – – – 0.2 0.5 0.5 0.6 7. Power Projects – – – – 163.1 162.0 162.0 173.4 8. Village and Small Industries 0.1 13.8 13.1 0.5 0.8 1.1 1.1 1.6 9. Industries and Minerals – 22.6 22.6 – 41.9 95.5 95.5 102.4 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 234.1 230.0 241.0 330.0 68.5 46.7 61.0 77.8 12. Others** 5.7 202.4 202.4 22.1 221.7 606.3 606.3 514.1 IV. Inter-State Settlement – – – – – – – – V. Contingency Fund 1,500.0 1,500.0 5,000.0 5,000.0 – 50.0 50.0 50.0 VI. State Provident Funds, etc. (1 + 2) 8,425.7 8,221.6 8,432.4 8,854.0 50,488.6 47,801.0 57,809.4 66,191.8 1. State Provident Funds 8,353.6 8,139.8 8,360.2 8,778.2 28,473.9 27,830.9 33,658.1 44,657.1 2. Others 72.0 81.8 72.1 75.7 22,014.7 19,970.1 24,151.4 21,534.7 VII. Reserve Funds (1 to 4) 3,078.5 3,370.8 3,281.6 5,235.7 27,342.8 19,680.4 19,680.4 55,610.0 1. Depreciation/Renewal Reserve Funds – – – – -110.0 – – – 2. Sinking Funds – 200.0 200.0 2,000.0 – – – – 3. Famine Relief Fund – – – – – – – 4,900.0 4. Others 3,078.5 3,170.8 3,081.6 3,235.7 27,452.9 19,680.4 19,680.4 50,710.0 VIII. Deposits and Advances (1 to 4) 121,824.5 77,909.5 122,030.3 128,131.8 416,971.0 367,375.9 367,375.9 420,266.2 1. Civil Deposits 16,892.4 14,837.1 16,929.4 17,775.9 72,488.6 66,538.9 66,538.9 66,538.9 2. Deposits of Local Funds 51,550.9 28,269.7 51,612.4 54,193.0 259,144.9 234,564.5 234,564.5 287,574.8 3. Civil Advances 2,144.1 1,292.0 2,148.5 2,256.0 – 28.5 28.5 28.5 4. Others 51,237.1 33,510.6 51,340.0 53,907.0 85,337.5 66,244.0 66,244.0 66,124.0 IX. Suspense and Miscellaneous (1 to 4) 687,519.0 348,267.4 688,228.7 722,640.1 2,774,788.7 2,421,557.1 2,467,557.1 2,885,110.0 1. Suspense 180.8 -635.6 345.8 363.1 5,268.7 2,963.9 2,963.9 2,963.9 2. Cash Balance Investment Accounts 686,200.8 346,628.8 686,744.9 721,082.1 1,867,433.8 1,614,756.3 1,660,756.3 1,614,756.3 3. Deposits with RBI – – – – – – – – 4. Others 1,137.4 2,274.2 1,138.0 1,194.9 902,086.2 803,836.9 803,836.9 1,267,389.8 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts – – – – 101.4 750.0 3,310.0 750.0 of which: Disinvestment – – – – – – – – XII. Remittances 68,382.2 65,722.9 85,817.4 90,108.2 258.5 5,485.9 5,485.9 6,034.5 254Appendix III Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) KERALA MADHYA PRADESH Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 1,966,018.2 2,046,353.6 2,048,513.1 2,154,700.9 2,882,101.6 2,407,760.9 2,472,386.7 2,801,713.0 TOTAL CAPITAL RECEIPTS 213,609.8 218,678.4 216,901.1 269,931.4 239,828.1 197,212.9 252,115.3 381,179.5 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 177,567.0 300,052.7 249,728.5 302,706.4 136,964.8 203,207.1 211,857.1 312,700.0 1. Market Loans 132,000.0 176,322.6 165,998.5 189,856.4 103,000.0 130,000.0 176,550.0 233,500.0 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 5,513.7 6,000.0 6,000.0 10,000.0 14,066.9 15,000.0 18,000.0 20,000.0 5. Loans from National Co-operative Development Corporation 2,221.6 630.0 630.0 750.0 479.3 900.0 900.0 530.4 6. WMA from RBI 26,510.7 110,250.0 70,250.0 95,250.0 – 40,000.0 100.0 40,000.0 7. Special Securities issued to NSSF 11,321.0 6,000.0 6,000.0 6,000.0 19,138.7 17,000.0 10,000.0 12,000.0 8. Others@ -0.1 850.1 850.0 850.0 279.9 307.1 6,307.1 6,669.6 of which: Land Compensation and other Bonds -0.1 0.1 – – – – – – II. Loans and Advances from the Centre (1 to 6) 7,524.7 14,822.0 8,764.2 16,302.8 13,722.3 20,800.0 18,200.0 20,107.1 1. State Plan Schemes 7,524.7 14,807.8 8,750.0 16,288.6 13,722.3 20,800.0 18,200.0 20,107.1 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – 12.2 12.2 12.2 – – – – 4. Non-Plan (i + ii) – 2.0 2.0 2.0 – – – – (i) Relief for Natural Calamities – – – – – – – – (ii) Others – 2.0 2.0 2.0 – – – – 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 1,237.4 1,723.0 1,948.3 2,078.0 67,650.5 308.4 3,499.0 77,042.6 1. Housing 0.6 0.9 0.9 – – – – – 2. Urban Development 13.8 50.1 50.7 50.8 625.6 138.1 1,069.8 999.9 3. Crop Husbandry – 1.1 1.2 1.2 0.8 1.7 1.7 1.7 4. Food Storage and Warehousing 12.6 39.1 40.1 39.3 – 4.6 179.4 204.6 5. Co-operation 88.1 264.5 264.5 272.7 50.5 128.7 2,228.8 135.8 6. Minor Irrigation – – – – – – – – 7. Power Projects – – – – 66,936.8 – – 75,680.0 8. Village and Small Industries 60.2 169.2 169.2 170.7 0.2 2.0 2.0 2.0 9. Industries and Minerals 72.0 192.9 192.9 213.2 0.6 – 5.8 6.0 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 792.7 757.1 958.6 1,061.1 0.6 2.1 1.0 1.1 12. Others** 197.3 248.1 270.3 268.9 35.4 31.2 10.6 11.7 IV. Inter-State Settlement – – – – 9.1 – – – V. Contingency Fund 673.9 10.0 10.0 10.0 3,000.0 5,000.0 5,000.0 5,000.0 VI. State Provident Funds, etc. (1 + 2) $ 351,076.5 293,567.8 379,017.5 402,263.9 31,434.4 27,984.6 27,984.6 29,383.8 1. State Provident Funds 59,522.9 57,590.0 65,543.1 72,673.5 29,171.5 25,360.0 25,360.0 26,628.0 2. Others 291,553.6 235,977.9 313,474.4 329,590.4 2,262.8 2,624.6 2,624.6 2,755.8 VII. Reserve Funds (1 to 4) 6,233.6 2,983.2 3,105.5 3,221.8 11,722.6 17,708.4 26,543.6 24,882.8 1. Depreciation/Renewal Reserve Funds – – – – 2.3 – – – 2. Sinking Funds 4,459.1 1,055.5 1,055.5 1,050.0 – – – – 3. Famine Relief Fund – – – – 4.3 1.1 1.1 1.2 4. Others 1,774.5 1,927.7 2,050.0 2,171.8 11,715.9 17,707.3 26,542.5 24,881.6 VIII. Deposits and Advances (1 to 4) 112,483.4 115,537.0 45,821.0 41,705.3 163,485.7 172,228.5 218,778.5 277,840.0 1. Civil Deposits 33,860.0 38,664.3 36,102.9 36,550.5 58,599.9 35,175.0 35,175.0 36,933.7 2. Deposits of Local Funds 77,399.7 75,972.0 7,612.5 3,145.5 0.2 51.1 51.1 53.7 3. Civil Advances 2.4 1.0 1.3 1.4 1,802.3 6,829.0 6,829.0 7,170.5 4. Others 1,221.4 899.7 2,104.2 2,007.8 103,083.3 130,173.4 176,723.4 233,682.1 IX. Suspense and Miscellaneous (1 to 4) 1,221,857.4 1,222,267.1 1,256,848.7 1,277,853.5 2,318,515.7 1,817,060.8 1,817,060.8 1,904,120.5 1. Suspense 217,419.2 195,160.3 204,740.1 204,742.6 -851.8 1,050.0 1,050.0 1,102.5 2. Cash Balance Investment Accounts 360,129.2 432,000.0 385,000.0 400,000.0 945,304.4 962,482.5 962,482.5 1,006,813.2 3. Deposits with RBI – – – – 612,086.5 86,821.6 86,821.6 91,162.7 4. Others 644,309.0 595,106.8 667,108.6 673,110.9 761,976.6 766,706.7 766,706.7 805,042.1 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts 281.8 260.2 300.6 320.6 277.4 – – – of which: Disinvestment – – – – – – – – XII. Remittances 87,082.6 95,130.7 102,968.8 108,238.7 135,319.1 143,463.1 143,463.1 150,636.3 255State Finances : A Study of Budgets of 2016-17 Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) MAHARASHTRA MANIPUR Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 4,156,356.2 4,858,599.5 5,121,458.9 5,604,830.9 190,395.8 236,006.1 238,387.1 238,360.0 TOTAL CAPITAL RECEIPTS 409,611.0 446,026.9 408,132.3 524,698.0 4,603.9 9,888.4 10,362.7 10,266.2 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 351,839.2 345,067.0 364,650.0 459,650.0 4,894.0 10,059.4 6,850.0 6,750.0 1. Market Loans 250,830.0 285,417.0 325,000.0 400,000.0 4,630.0 9,682.1 6,000.0 6,000.0 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 7,005.1 10,000.0 10,000.0 10,000.0 79.1 277.3 750.0 750.0 5. Loans from National Co-operative Development Corporation 648.2 – – – – – – – 6. WMA from RBI 63,529.0 30,000.0 – 30,000.0 – – – – 7. Special Securities issued to NSSF 29,823.6 19,650.0 29,650.0 19,650.0 184.9 – – – 8. Others@ 3.3 – – – – 100.0 100.0 – of which: Land Compensation and other Bonds 3.3 – – – – – – – II. Loans and Advances from the Centre (1 to 6) 5,422.7 45,449.5 10,991.8 10,991.8 – – – – 1. State Plan Schemes – 27,200.0 – – – – – – of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) 5,422.7 18,249.5 10,991.8 10,991.8 – – – – (i) Relief for Natural Calamities – – – – – – – – (ii) Others 5,422.7 18,249.5 10,991.8 10,991.8 – – – – 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 9,750.8 10,984.5 10,569.0 11,507.1 9.7 38.0 38.0 38.0 1. Housing 816.9 996.5 996.5 1,046.3 0.2 – – – 2. Urban Development 127.2 108.4 108.4 113.8 – – – – 3. Crop Husbandry 1.0 0.8 0.8 0.8 – – – – 4. Food Storage and Warehousing – – – – – – – – 5. Co-operation 1,207.8 1,395.5 1,395.5 1,465.3 1.9 0.7 0.7 0.7 6. Minor Irrigation – 0.1 0.1 0.1 – – – – 7. Power Projects 4,460.9 4,241.2 4,241.2 4,453.3 – – – – 8. Village and Small Industries 28.2 22.7 22.7 23.8 – 0.1 0.1 0.1 9. Industries and Minerals 26.9 109.3 109.3 114.8 – – – – 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 2,492.3 3,019.5 2,821.6 3,397.5 7.6 12.0 12.0 12.0 12. Others** 589.5 1,090.5 872.9 891.5 – 25.2 25.2 25.2 IV. Inter-State Settlement – – – – – – – – V. Contingency Fund 43,600.0 – – – – – – – VI. State Provident Funds, etc. (1 + 2) 46,425.4 56,329.8 60,889.8 77,414.5 2,909.3 2,521.0 2,530.0 2,530.0 1. State Provident Funds 42,714.6 50,711.2 47,643.5 53,320.7 2,890.0 2,500.0 2,500.0 2,500.0 2. Others 3,710.8 5,618.6 13,246.3 24,093.9 19.3 21.0 30.0 30.0 VII. Reserve Funds (1 to 4) 59,085.4 37,007.7 41,379.9 46,002.6 645.5 381.7 381.7 385.6 1. Depreciation/Renewal Reserve Funds – 0.5 0.5 0.5 85.7 – – – 2. Sinking Funds 34,323.4 22,200.0 22,200.0 26,000.0 434.0 274.0 274.0 289.1 3. Famine Relief Fund – – – – – – – – 4. Others 24,762.0 14,807.2 19,179.4 20,002.1 125.8 107.7 107.7 96.5 VIII. Deposits and Advances (1 to 4) 312,494.0 321,372.1 312,588.6 336,822.8 7,938.0 7,000.0 11,081.4 11,150.5 1. Civil Deposits 287,096.8 307,060.9 304,440.9 319,662.9 2,969.9 3,000.0 4,000.0 4,000.0 2. Deposits of Local Funds -1.6 – – – – – – – 3. Civil Advances 5,874.6 5,096.3 5,096.3 5,605.8 609.1 200.0 200.0 200.0 4. Others 19,524.2 9,214.9 3,051.5 11,554.0 4,359.0 3,800.0 6,881.4 6,950.5 IX. Suspense and Miscellaneous (1 to 4) 3,062,414.3 3,856,352.0 4,134,353.0 4,467,103.6 157,792.2 192,006.0 193,506.0 193,506.0 1. Suspense 115,334.8 666.7 666.6 733.0 1,313.8 700.0 700.0 700.0 2. Cash Balance Investment Accounts 2,891,501.5 3,600,000.0 3,880,000.0 4,200,000.0 156,241.7 190,700.0 192,200.0 192,200.0 3. Deposits with RBI – – – – – – – – 4. Others 55,578.0 255,685.4 253,686.4 266,370.6 236.7 606.0 606.0 606.0 X. Appropriation to Contingency Fund 23,500.0 – – – – – – – XI. Miscellaneous Capital Receipts – – – – – – – – of which: Disinvestment – – – – – – – – XII. Remittances 241,824.4 186,036.8 186,036.8 195,338.4 16,207.2 24,000.0 24,000.0 24,000.0 256Appendix III Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) MEGHALAYA MIZORAM Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 215,796.4 212,807.3 215,096.6 243,639.9 94,026.6 260,083.6 262,623.5 58,337.7 TOTAL CAPITAL RECEIPTS 7,794.9 10,686.4 12,066.6 14,053.4 11,871.7 7,130.9 7,345.5 7,559.2 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 7,221.9 9,853.3 10,232.5 13,233.0 13,781.9 3,692.2 6,232.1 3,312.7 1. Market Loans 5,450.0 7,473.3 7,473.3 9,483.0 2,300.4 2,500.0 2,500.0 2,500.0 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 778.8 850.0 850.0 1,000.0 281.1 595.0 595.0 700.0 5. Loans from National Co-operative Development Corporation – 30.0 30.0 – 82.4 56.7 56.7 112.4 6. WMA from RBI – 1,500.0 1,500.0 1,750.0 10,668.7 300.0 2,625.3 0.3 7. Special Securities issued to NSSF 993.1 – 379.2 800.0 303.1 – 214.6 – 8. Others@ – – – 200.0 146.2 240.5 240.5 – of which: Land Compensation and other Bonds – – – – – – – – II. Loans and Advances from the Centre (1 to 6) 47.7 126.5 126.5 121.0 48.9 206.7 206.7 293.4 1. State Plan Schemes 36.3 124.0 124.0 118.5 48.9 206.7 206.7 293.4 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes 11.0 – – – – – – – 4. Non-Plan (i + ii) 0.4 2.5 2.5 2.5 – – – – (i) Relief for Natural Calamities – – – – – – – – (ii) Others 0.4 2.5 2.5 2.5 – – – – 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 197.6 310.4 310.4 326.0 316.3 400.0 400.0 328.4 1. Housing 1.4 1.6 1.6 1.6 134.9 227.0 227.0 140.0 2. Urban Development – 0.3 0.3 0.4 – 0.1 0.1 0.1 3. Crop Husbandry – – – – – – – – 4. Food Storage and Warehousing – – – – – – – – 5. Co-operation 0.2 1.0 1.0 1.0 7.2 1.0 1.0 8.0 6. Minor Irrigation – – – – – – – – 7. Power Projects – – – – – – – – 8. Village and Small Industries – – – – – 0.1 0.1 0.1 9. Industries and Minerals – 0.2 0.2 0.3 – – – – 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 195.9 307.3 307.3 322.7 173.9 171.6 171.6 180.0 12. Others** – – – – 0.2 0.2 0.2 0.2 IV. Inter-State Settlement – – – – – – – – V. Contingency Fund 1,050.0 1,050.0 1,050.0 2,050.0 – – – – VI. State Provident Funds, etc. (1 + 2) 2,527.4 3,051.5 3,051.5 3,356.7 7,330.7 5,612.0 5,612.0 7,640.0 1. State Provident Funds 2,527.4 3,051.5 3,051.5 3,356.7 7,195.3 5,542.0 5,542.0 7,500.0 2. Others – – – – 135.3 70.0 70.0 140.0 VII. Reserve Funds (1 to 4) 596.0 533.8 533.8 698.3 317.3 372.5 372.5 493.0 1. Depreciation/Renewal Reserve Funds – – – – – – – – 2. Sinking Funds 333.1 313.8 313.8 337.3 171.9 282.5 282.5 313.0 3. Famine Relief Fund – – – – – – – – 4. Others 262.9 220.0 220.0 361.0 145.4 90.0 90.0 180.0 VIII. Deposits and Advances (1 to 4) 13,305.3 8,418.9 8,418.9 15,430.4 13,462.8 7,200.0 7,200.0 9,250.0 1. Civil Deposits 12,472.7 7,213.9 7,213.9 13,876.8 13,173.3 7,000.0 7,000.0 9,000.0 2. Deposits of Local Funds – – – – – – – – 3. Civil Advances 719.2 1,124.4 1,124.4 940.2 289.5 200.0 200.0 250.0 4. Others 113.5 80.6 80.6 613.4 – – – – IX. Suspense and Miscellaneous (1 to 4) 168,214.6 165,438.4 167,328.5 183,391.8 42,152.1 227,600.1 227,600.1 21,020.1 1. Suspense 911.4 42.1 1,023.1 957.2 -797.6 2,500.0 2,500.0 800.0 2. Cash Balance Investment Accounts 167,277.9 165,322.3 166,231.5 182,408.1 42,823.4 15,000.0 15,000.0 20,000.0 3. Deposits with RBI – – – – – 210,000.0 210,000.0 100.0 4. Others 25.3 73.9 73.9 26.6 126.3 100.1 100.1 120.1 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts – – – – – – – – of which: Disinvestment – – – – – – – – XII. Remittances 22,635.9 24,024.5 24,044.5 25,032.7 16,616.7 15,000.1 15,000.1 16,000.1 257State Finances : A Study of Budgets of 2016-17 Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) NAGALAND ODISHA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 96,975.2 117,105.9 116,607.5 119,871.8 1,105,539.8 1,688,129.2 1,690,927.1 1,719,490.1 TOTAL CAPITAL RECEIPTS 5,292.3 3,819.4 3,747.3 13,020.8 90,952.0 182,500.8 173,301.5 141,779.0 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 24,095.7 31,374.4 30,606.9 32,877.0 71,165.3 103,663.8 95,766.3 132,052.0 1. Market Loans 6,000.0 10,109.4 9,501.9 11,827.0 30,000.0 73,563.8 57,095.5 79,790.3 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 317.3 700.0 700.0 700.0 15,878.0 27,000.0 30,570.0 32,050.0 5. Loans from National Co-operative Development Corporation – 15.0 15.0 15.0 40.9 – – – 6. WMA from RBI 16,898.7 20,000.0 20,000.0 20,000.0 10,820.5 – – – 7. Special Securities issued to NSSF 169.8 250.0 100.0 35.0 14,425.9 3,000.0 8,000.0 8,000.0 8. Others@ 709.9 300.0 290.0 300.0 – 100.0 100.7 12,211.8 of which: Land Compensation and other Bonds – – – – – – – 11,961.8 II. Loans and Advances from the Centre (1 to 6) 53.0 105.1 45.0 115.0 5,291.0 16,340.0 16,340.0 14,641.7 1. State Plan Schemes – – – – 5,286.0 16,340.0 16,340.0 14,641.7 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) 53.0 105.1 45.0 115.0 5.0 – – – (i) Relief for Natural Calamities – – – – – – – – (ii) Others 53.0 105.1 45.0 115.0 5.0 – – – 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 7.1 19.4 19.4 28.8 918.7 2,402.9 2,402.9 1,851.5 1. Housing – – – – 32.1 0.8 0.8 0.8 2. Urban Development – – – – 0.3 5.1 5.1 1.2 3. Crop Husbandry – – – – 150.6 0.1 0.1 0.1 4. Food Storage and Warehousing – – – – – 0.1 0.1 0.1 5. Co-operation 0.8 11.5 11.5 12.0 54.1 0.6 0.6 0.5 6. Minor Irrigation – – – – 0.8 0.5 0.5 0.8 7. Power Projects – – – – – 1,103.0 1,103.0 551.5 8. Village and Small Industries – 0.1 0.1 0.1 10.1 10.4 10.4 10.4 9. Industries and Minerals – – – – – 0.7 0.7 0.7 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 6.3 7.8 7.8 16.7 660.8 1,220.0 1,220.0 1,230.2 12. Others** – – – – 10.0 61.8 61.8 55.3 IV. Inter-State Settlement – – – – – – – – V. Contingency Fund – – – – 1,500.0 4,000.0 4,000.0 4,000.0 VI. State Provident Funds, etc. (1 + 2) 3,018.0 2,596.0 2,596.0 3,500.0 34,706.0 34,009.6 34,009.6 34,105.2 1. State Provident Funds 2,969.9 2,550.0 2,550.0 3,450.0 34,704.0 34,005.5 34,005.5 34,101.1 2. Others 48.1 46.0 46.0 50.0 1.9 4.1 4.1 4.1 VII. Reserve Funds (1 to 4) 693.5 2,250.0 2,364.0 2,350.0 6,583.5 23,366.2 21,986.4 53,877.3 1. Depreciation/Renewal Reserve Funds – – – – -48.2 – – – 2. Sinking Funds 400.0 1,990.0 1,990.0 2,240.0 -52.3 10,000.1 0.1 18,000.0 3. Famine Relief Fund – – – – – 0.1 0.1 0.1 4. Others 293.5 260.0 374.0 110.0 6,683.9 13,366.0 21,986.2 35,877.2 VIII. Deposits and Advances (1 to 4) 1,718.6 260.0 475.2 500.0 68,421.1 108,463.4 115,558.9 159,675.8 1. Civil Deposits 1,194.7 100.0 100.0 100.0 49,051.8 35,920.1 35,920.1 52,414.3 2. Deposits of Local Funds – – – – 10,857.6 16,234.4 16,234.4 17,243.4 3. Civil Advances 175.6 100.0 100.0 100.0 2,520.9 2,505.3 2,505.3 2,605.3 4. Others 348.3 60.0 275.2 300.0 5,990.8 53,803.6 60,899.1 87,412.8 IX. Suspense and Miscellaneous (1 to 4) 46,764.0 65,500.0 65,500.0 65,500.0 780,756.5 1,306,174.3 1,311,154.0 1,183,827.5 1. Suspense 563.6 500.0 500.0 500.0 2,094.4 40.8 40.8 91.2 2. Cash Balance Investment Accounts 41,610.3 60,000.0 60,000.0 60,000.0 778,589.8 1,204,519.8 1,209,499.5 1,181,111.6 3. Deposits with RBI – – – – – 0.1 0.1 0.1 4. Others 4,590.1 5,000.0 5,000.0 5,000.0 72.2 101,613.6 101,613.6 2,624.6 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts – – – – – – – – of which: Disinvestment – – – – – – – – XII. Remittances 20,625.4 15,001.0 15,001.0 15,001.0 136,197.8 89,709.0 89,709.0 135,459.0 258Appendix III Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) PUNJAB RAJASTHAN Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 783,506.5 754,134.6 1,890,462.5 2,001,410.9 2,738,572.4 3,252,107.4 3,364,268.5 3,016,678.4 TOTAL CAPITAL RECEIPTS 140,391.0 155,332.7 164,508.9 172,305.5 236,345.0 263,957.7 699,004.9 480,085.7 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 306,569.2 310,350.0 310,836.1 347,150.0 173,464.7 196,980.1 610,223.9 384,294.4 1. Market Loans 89,500.0 120,500.0 106,000.0 144,150.0 123,000.0 148,886.6 159,283.1 159,749.2 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 3,936.5 6,850.0 6,850.0 8,000.0 18,770.0 20,900.0 20,900.0 23,000.0 5. Loans from National Co-operative Development Corporation – – – – 142.9 193.5 193.4 212.8 6. WMA from RBI 192,681.1 175,000.0 170,000.0 195,000.0 – – – – 7. Special Securities issued to NSSF 20,451.6 8,000.0 27,986.1 – 13,474.9 – 200.9 – 8. Others@ – – – – 18,076.9 27,000.0 429,646.4 201,332.4 of which: Land Compensation and other Bonds – – – – 18,060.0 27,000.0 429,646.4 201,332.4 II. Loans and Advances from the Centre (1 to 6) 5,666.2 7,300.0 4,500.0 6,000.0 7,943.5 24,589.9 43,788.4 55,825.3 1. State Plan Schemes 5,619.2 7,300.0 4,500.0 6,000.0 7,943.5 24,589.9 43,788.4 55,825.3 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) 47.0 – – – – – – – (i) Relief for Natural Calamities – – – – – – – – (ii) Others 47.0 – – – – – – – 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 1,371.5 911.2 1,265.5 993.1 10,044.4 9,035.4 14,386.6 1,327.3 1. Housing 0.1 0.4 0.4 0.7 742.6 2,000.0 220.0 250.0 2. Urban Development 0.2 – 0.6 0.6 387.1 2,124.0 4.0 6.5 3. Crop Husbandry 7.0 – 6.5 6.2 252.7 289.5 – – 4. Food Storage and Warehousing – – – – 15.8 – 5.3 5.3 5. Co-operation 7.1 157.7 682.9 1.7 588.2 548.6 166.0 164.6 6. Minor Irrigation – – – – – – – – 7. Power Projects 700.4 – – – 7,860.1 3,640.9 13,590.9 566.1 8. Village and Small Industries – – – – 0.1 – – – 9. Industries and Minerals 0.5 – 0.3 0.2 22.2 41.3 81.0 41.3 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 654.2 752.1 572.1 981.5 0.9 0.5 0.5 0.5 12. Others** 2.0 1.0 2.7 2.2 174.8 390.5 318.9 292.9 IV. Inter-State Settlement – – – – – – – – V. Contingency Fund – – – – 3,000.0 – – – VI. State Provident Funds, etc. (1 + 2) 36,833.9 40,613.0 35,833.0 36,143.0 70,818.4 73,617.9 77,648.7 83,466.2 1. State Provident Funds 36,238.3 35,008.2 35,190.0 35,500.0 42,485.4 43,390.5 45,804.1 48,566.8 2. Others 595.6 5,604.7 643.0 643.0 28,333.0 30,227.4 31,844.6 34,899.4 VII. Reserve Funds (1 to 4) 6,685.1 7,880.0 7,832.2 8,367.0 23,615.9 40,833.2 51,423.0 46,408.3 1. Depreciation/Renewal Reserve Funds 85.1 70.0 72.2 77.0 -60.1 – – – 2. Sinking Funds – – – – – – – – 3. Famine Relief Fund – – – – – – – – 4. Others 6,600.1 7,810.0 7,760.0 8,290.0 23,676.0 40,833.2 51,423.0 46,408.3 VIII. Deposits and Advances (1 to 4) 44,487.2 11,886.3 53,349.2 57,607.5 1,070,668.0 1,639,610.0 1,177,365.3 1,092,604.0 1. Civil Deposits 38,907.8 6,200.0 40,741.7 45,000.0 236,268.7 169,418.7 218,486.8 218,463.0 2. Deposits of Local Funds 0.3 0.3 0.4 0.4 703,010.1 1,327,580.0 866,063.4 865,141.7 3. Civil Advances – – – – 73.0 50.7 50.7 50.7 4. Others 5,579.1 5,686.0 12,607.1 12,607.1 131,316.2 142,560.6 92,764.4 8,948.5 IX. Suspense and Miscellaneous (1 to 4) 380,983.3 374,468.9 1,475,813.6 1,544,000.2 1,270,995.4 1,157,970.6 1,280,452.6 1,243,772.6 1. Suspense 7,218.2 139,820.0 19,754.5 15,000.0 217.8 1,316.3 811.6 811.6 2. Cash Balance Investment Accounts 37,693.2 859.1 20,366.1 21,000.0 1,270,722.9 1,156,568.2 1,279,580.0 1,242,900.0 3. Deposits with RBI – – 1,065,430.5 1,100,000.0 – – – – 4. Others 336,071.9 233,789.8 370,262.5 408,000.2 54.7 86.1 61.0 61.0 X. Appropriation to Contingency Fund – – – – 3,000.0 – – – XI. Miscellaneous Capital Receipts 5.2 – – – 145.7 80.0 100.0 100.0 of which: Disinvestment – – – – 145.7 80.0 100.0 100.0 XII. Remittances 905.0 725.2 1,032.9 1,150.2 104,876.4 109,390.4 108,880.2 108,880.2 259State Finances : A Study of Budgets of 2016-17 Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) SIKKIM TAMIL NADU Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 78,881.8 77,841.3 78,327.7 84,151.8 4,477,245.2 3,603,374.3 4,658,100.3 3,944,150.1 TOTAL CAPITAL RECEIPTS 5,706.5 7,237.9 7,532.9 8,509.4 331,304.0 375,966.3 372,510.9 479,558.4 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 4,081.2 6,943.8 7,378.9 8,402.3 295,632.7 340,506.6 347,630.0 440,463.0 1. Market Loans 3,300.0 6,102.8 6,537.9 7,902.3 255,500.0 301,800.0 306,800.0 376,200.0 2. Loans from LIC 100.0 100.0 100.0 – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 377.6 500.0 500.0 500.0 14,734.4 17,120.0 17,510.0 23,010.0 5. Loans from National Co-operative Development Corporation 3.5 41.0 41.0 – 810.3 1,529.4 529.8 1,209.0 6. WMA from RBI – – – – – – – – 7. Special Securities issued to NSSF 300.1 200.0 200.0 – 14,437.4 – 12,733.0 20,000.0 8. Others@ – – – – 10,150.6 20,057.2 10,057.2 20,044.0 of which: Land Compensation and other Bonds – – – – 10,000.0 20,000.0 10,000.0 20,000.0 II. Loans and Advances from the Centre (1 to 6) 36.7 63.1 63.1 0.7 15,170.9 25,195.5 22,338.6 30,569.7 1. State Plan Schemes 32.7 62.4 62.4 – 15,170.9 25,075.5 22,338.6 30,419.7 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) 4.0 0.7 0.7 0.7 – 120.0 – 150.0 (i) Relief for Natural Calamities – – – – – – – – (ii) Others 4.0 0.7 0.7 0.7 – 120.0 – 150.0 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 8.8 7.8 7.8 7.8 13,507.6 3,005.1 6,834.1 9,820.8 1. Housing – – – – 0.1 – – – 2. Urban Development – – – – 300.8 188.9 – – 3. Crop Husbandry – – – – 100.0 – – 1,500.0 4. Food Storage and Warehousing – – – – 0.1 – – – 5. Co-operation 7.5 7.5 7.5 7.5 248.5 58.6 151.7 54.7 6. Minor Irrigation – – – – – – – – 7. Power Projects – – – – 10,158.0 148.4 1,329.6 1,329.6 8. Village and Small Industries – – – – 91.4 3.7 – – 9. Industries and Minerals – – – – 472.0 0.3 562.4 0.9 10. Road Transport – – – – 1.8 – 2,840.0 4,090.0 11. Government Servants, etc.+ 1.1 – – – 1,702.7 1,568.5 870.5 2,054.2 12. Others** 0.3 0.3 0.3 0.3 432.2 1,036.7 1,079.9 791.3 IV. Inter-State Settlement – – – – – – – – V. Contingency Fund 10.0 – – – 187.8 – – – VI. State Provident Funds, etc. (1 + 2) 2,655.1 2,635.1 2,635.1 3,452.6 68,259.6 70,137.8 73,534.0 76,399.2 1. State Provident Funds 2,594.4 2,584.5 2,584.5 3,400.0 67,118.2 69,045.6 72,231.4 75,225.3 2. Others 60.7 50.6 50.6 52.6 1,141.5 1,092.2 1,302.6 1,173.9 VII. Reserve Funds (1 to 4) 2,152.9 1,180.0 1,231.3 1,310.0 36,839.3 38,040.2 48,571.5 41,294.6 1. Depreciation/Renewal Reserve Funds – – – – 6.1 6.1 7.6 7.6 2. Sinking Funds 395.2 120.0 120.0 120.0 6,510.7 3,594.6 3,588.8 5,904.8 3. Famine Relief Fund – – – – – – – – 4. Others 1,757.7 1,060.0 1,111.3 1,190.0 30,322.5 34,439.5 44,975.1 35,382.2 VIII. Deposits and Advances (1 to 4) 917.4 8,979.2 8,979.2 9,201.2 522,702.8 797,816.0 652,665.6 763,848.0 1. Civil Deposits 501.5 8,454.2 8,454.2 8,361.5 248,315.8 265,988.1 226,223.5 216,680.4 2. Deposits of Local Funds – – – – 23,770.2 25,249.9 24,694.2 24,956.7 3. Civil Advances – – – – 951.1 1,035.2 965.8 952.9 4. Others 415.9 525.0 525.0 839.7 249,665.6 505,542.8 400,782.0 521,258.0 IX. Suspense and Miscellaneous (1 to 4) 54,404.6 42,563.4 42,563.4 47,162.2 3,465,506.5 2,276,563.5 3,449,035.1 2,522,958.4 1. Suspense -57.0 12.6 12.6 0.6 56,553.7 -55,628.8 -55,684.9 -55,684.9 2. Cash Balance Investment Accounts 23,700.0 16,400.0 16,400.0 16,400.0 2,301,848.9 1,221,002.8 2,392,521.0 1,463,314.3 3. Deposits with RBI – – – – – – – – 4. Others 30,761.6 26,150.9 26,150.9 30,761.6 1,107,103.9 1,111,189.6 1,112,198.9 1,115,328.9 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts – – – – 162.9 – – – of which: Disinvestment – – – – – – – – XII. Remittances 14,615.1 15,468.8 15,468.8 14,615.1 59,275.1 52,109.6 57,491.5 58,796.4 260Appendix III Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) TELANGANA TRIPURA Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 1,548,514.0 549,119.9 548,069.5 612,432.6 428,219.5 491,887.2 843,287.3 550,538.6 TOTAL CAPITAL RECEIPTS 107,118.5 209,245.6 202,195.2 294,045.6 9,284.7 17,525.5 13,720.0 15,720.0 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 94,941.1 188,300.0 192,901.6 247,800.0 5,320.7 11,800.0 10,870.0 12,870.0 1. Market Loans 82,011.4 167,000.0 155,550.0 236,000.0 1,500.0 9,100.0 6,530.0 10,030.0 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 4,983.9 15,000.0 12,453.1 8,800.0 2,000.0 2,100.0 3,500.0 2,000.0 5. Loans from National Co-operative Development Corporation 104.5 – 22.8 – – – – – 6. WMA from RBI – 6,300.0 6,300.0 1,000.0 – – – – 7. Special Securities issued to NSSF 7,835.3 – 2,969.2 2,000.0 1,820.7 600.0 840.0 840.0 8. Others@ 6.0 – 15,606.5 – – – – – of which: Land Compensation and other Bonds – – – – – – – – II. Loans and Advances from the Centre (1 to 6) 863.7 8,000.0 10,371.4 8,000.0 52.0 30.0 30.0 30.0 1. State Plan Schemes 863.7 8,000.0 10,371.4 8,000.0 52.0 30.0 30.0 30.0 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) – – – – – – – – (i) Relief for Natural Calamities – – – – – – – – (ii) Others – – – – – – – – 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 766.0 8,745.6 722.2 28,745.6 21.8 20.0 20.0 20.0 1. Housing 4.1 5.2 – 5.2 0.4 – – – 2. Urban Development – 8,000.3 – 28,000.3 – – – – 3. Crop Husbandry – 9.8 – 9.8 – – – – 4. Food Storage and Warehousing – – – – – – – – 5. Co-operation 27.5 8.7 17.6 8.7 10.2 – – – 6. Minor Irrigation – – – – – – – – 7. Power Projects 485.1 175.5 261.6 175.5 – – – – 8. Village and Small Industries – 24.8 – 24.8 – – – – 9. Industries and Minerals – 25.0 – 25.0 – – – – 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 249.1 363.7 443.0 363.7 6.1 20.0 20.0 20.0 12. Others** 0.2 132.6 – 132.6 5.0 – – – IV. Inter-State Settlement – – – – – – – – V. Contingency Fund 500.0 – – – – – – – VI. State Provident Funds, etc. (1 + 2) 13,190.7 20,000.0 20,000.0 22,296.5 9,203.2 12,681.0 10,575.0 9,980.0 1. State Provident Funds 10,167.6 16,698.0 16,698.0 18,366.5 9,037.7 12,510.0 10,400.0 9,800.0 2. Others 3,023.1 3,302.0 3,302.0 3,930.0 165.5 171.0 175.0 180.0 VII. Reserve Funds (1 to 4) 11,205.3 19,294.7 19,294.7 14,567.2 342.6 203.0 191.7 455.5 1. Depreciation/Renewal Reserve Funds 2,392.1 7,285.1 7,285.1 3,072.7 – – – – 2. Sinking Funds 5,592.5 7,460.7 7,460.7 7,270.2 – – – – 3. Famine Relief Fund – – – – – – – – 4. Others 3,220.8 4,548.8 4,548.8 4,224.3 342.6 203.0 191.7 455.5 VIII. Deposits and Advances (1 to 4) 236,148.7 304,779.6 304,779.6 291,023.3 2,182.5 2,772.7 5,397.9 2,480.6 1. Civil Deposits 130,200.7 174,140.9 174,140.9 152,902.0 1,849.7 2,500.0 5,350.0 2,400.0 2. Deposits of Local Funds 57,576.2 67,246.2 67,246.2 75,225.8 – – – – 3. Civil Advances 987.9 776.1 776.1 1,284.2 326.8 271.5 41.0 79.0 4. Others 47,383.9 62,616.4 62,616.4 61,611.2 6.0 1.2 6.9 1.6 IX. Suspense and Miscellaneous (1 to 4) 1,100,622.7 – – – 393,543.3 451,130.5 805,827.0 513,762.5 1. Suspense 915.3 – – – 575.6 870.0 2,050.0 1,290.0 2. Cash Balance Investment Accounts 935,066.2 – – – 392,547.2 450,000.0 47,345.7 512,220.7 3. Deposits with RBI – – – – – – 755,850.0 – 4. Others 164,641.2 – – – 420.5 260.5 581.3 251.8 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts – – – – – – – – of which: Disinvestment – – – – – – – – XII. Remittances 90,275.7 – – – 17,553.5 13,250.0 10,375.7 10,940.0 261State Finances : A Study of Budgets of 2016-17 Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) UTTRAKHAND UTTAR PRADESH Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 740,090.5 231,060.7 237,701.6 240,753.6 10,557,126.0 4,641,161.6 5,130,478.7 5,049,529.1 TOTAL CAPITAL RECEIPTS 62,396.2 58,831.9 69,323.9 73,361.3 360,328.3 474,732.3 801,190.9 617,651.7 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 46,925.8 64,050.0 69,050.0 75,050.0 350,343.0 459,796.2 768,218.6 575,609.8 1. Market Loans 24,000.0 39,000.0 39,000.0 49,000.0 175,000.0 233,984.4 341,346.8 332,459.8 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development 7,000.0 8,000.0 9,000.0 9,000.0 17,477.3 20,000.0 20,000.0 22,000.0 5. Loans from National Co-operative Development Corporation 128.4 50.0 50.0 50.0 354.4 110.5 110.5 120.0 6. WMA from RBI 1,801.6 8,000.0 8,000.0 8,000.0 17,319.5 100,000.0 45,000.0 40,000.0 7. Special Securities issued to NSSF 13,995.8 9,000.0 13,000.0 9,000.0 86,263.8 50,000.0 40,000.0 45,000.0 8. Others@ – – – – 53,927.9 55,701.3 321,761.3 136,030.0 of which: Land Compensation and other Bonds – – – – – – – – II. Loans and Advances from the Centre (1 to 6) 610.0 900.0 900.0 900.0 4,859.8 6,000.0 6,000.0 7,000.0 1. State Plan Schemes 610.0 900.0 900.0 900.0 4,859.8 6,000.0 6,000.0 7,000.0 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – – – – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) – – – – – – – – (i) Relief for Natural Calamities – – – – – – – – (ii) Others – – – – – – – – 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 455.8 373.9 373.9 411.3 2,624.8 2,634.0 7,722.3 3,041.9 1. Housing – – – – – – – – 2. Urban Development – – – – 11.0 – 0.5 0.5 3. Crop Husbandry 15.0 10.0 10.0 11.0 0.4 – 0.2 0.2 4. Food Storage and Warehousing – – – – 0.6 – 20.0 – 5. Co-operation 11.2 17.0 17.0 18.7 95.6 – 5,665.4 – 6. Minor Irrigation – – – – – – – – 7. Power Projects 398.9 310.0 310.0 341.0 1,097.1 – – – 8. Village and Small Industries 0.3 0.2 0.2 0.2 7.2 – 0.8 0.8 9. Industries and Minerals – – – – 289.9 320.0 320.0 500.0 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 30.4 36.7 36.7 40.4 966.1 1,214.0 1,115.0 1,240.0 12. Others** – – – – 156.9 1,100.0 600.4 1,300.4 IV. Inter-State Settlement – – – – – – – – V. Contingency Fund 3,319.7 2,000.0 2,500.0 2,300.0 5.5 2,000.0 32,416.5 2,000.0 VI. State Provident Funds, etc. (1 + 2) 13,999.3 9,870.7 7,235.8 7,028.0 99,879.4 160,370.0 160,370.0 164,756.0 1. State Provident Funds 13,681.2 9,627.8 6,985.6 6,786.7 96,106.8 155,100.0 155,100.0 158,856.0 2. Others 318.0 242.9 250.2 241.3 3,772.6 5,270.0 5,270.0 5,900.0 VII. Reserve Funds (1 to 4) 3,065.9 128.1 140.9 121.0 99,916.9 125,830.3 168,953.7 212,731.2 1. Depreciation/Renewal Reserve Funds – – – – – – 200.0 200.0 2. Sinking Funds – – – – 45,000.0 75,682.5 69,667.8 107,723.5 3. Famine Relief Fund – – – – – – – – 4. Others 3,065.9 128.1 140.9 121.0 54,916.9 50,147.7 99,085.8 104,807.7 VIII. Deposits and Advances (1 to 4) 34,844.3 30,289.4 31,089.7 30,077.9 161,853.1 157,717.5 157,717.5 171,147.0 1. Civil Deposits 21,596.9 21,454.8 21,587.6 20,588.7 120,973.3 118,027.5 118,027.5 126,187.0 2. Deposits of Local Funds 11,354.9 7,564.1 7,652.1 7,550.3 26,813.3 32,350.0 32,350.0 35,350.0 3. Civil Advances 1,632.5 1,270.5 1,350.0 1,349.0 2,307.2 – – – 4. Others 259.9 – 500.0 590.0 11,759.2 7,340.0 7,340.0 9,610.0 IX. Suspense and Miscellaneous (1 to 4) 581,640.7 92,453.2 93,690.3 93,180.3 9,560,659.9 3,692,213.7 3,794,480.1 3,878,643.2 1. Suspense -82.3 693.6 690.3 680.3 -3,635.6 7,595.5 7,595.5 7,725.5 2. Cash Balance Investment Accounts 336,809.0 – – – 2,544,870.1 2,864,435.8 2,879,435.8 2,867,435.8 3. Deposits with RBI – – – – 5,312,066.6 – – – 4. Others 244,914.1 91,759.7 93,000.0 92,500.0 1,707,358.9 820,182.4 907,448.8 1,003,481.9 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts 1,353.3 – – – – – – – of which: Disinvestment – – – – – – – – XII. Remittances 53,875.6 30,995.4 32,721.1 31,685.1 276,983.5 34,600.0 34,600.0 34,600.0 262Appendix III Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) WEST BENGAL Item 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) 1 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 4,080,059.1 3,669,637.9 4,252,090.0 4,259,006.6 TOTAL CAPITAL RECEIPTS 338,509.8 327,656.8 377,289.5 400,298.4 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 505,376.9 596,759.8 634,750.0 662,555.2 1. Market Loans 219,000.0 231,509.8 245,000.0 260,000.0 2. Loans from LIC – – – – 3. Loans from SBI and other Banks – – – – 4. Loans from National Bank for Agriculture and Rural Development – – – – 5. Loans from National Co-operative Development Corporation 47.1 250.0 250.0 250.0 6. WMA from RBI 193,808.6 300,000.0 300,000.0 300,000.0 7. Special Securities issued to NSSF 77,119.6 50,000.0 73,500.0 84,305.2 8. Others@ 15,401.6 15,000.0 16,000.0 18,000.0 of which: Land Compensation and other Bonds – – – – II. Loans and Advances from the Centre (1 to 6) 13,629.9 1,500.0 20,000.0 15,000.0 1. State Plan Schemes 13,629.9 1,500.0 20,000.0 15,000.0 of which: Advance release of Plan Assistance for Natural Calamities – – – – 2. Central Plan Schemes – – – – 3. Centrally Sponsored Schemes – – – – 4. Non-Plan (i + ii) – – – – (i) Relief for Natural Calamities – – – – (ii) Others – – – – 5. Ways and Means Advances from Centre – – – – 6. Loans for Special Schemes – – – – III. Recovery of Loans and Advances (1 to 12) 1,754.9 3,974.9 4,641.7 4,865.4 1. Housing 0.8 0.7 0.9 0.9 2. Urban Development – – – – 3. Crop Husbandry – – – – 4. Food Storage and Warehousing – – – – 5. Co-operation 186.2 735.0 700.0 735.0 6. Minor Irrigation – – – – 7. Power Projects 500.4 2,987.0 2,844.8 2,987.0 8. Village and Small Industries 10.9 12.8 11.5 12.0 9. Industries and Minerals 968.8 38.8 927.6 973.9 10. Road Transport – – – – 11. Government Servants, etc.+ 87.8 122.9 83.4 79.2 12. Others** – 77.6 73.5 77.2 IV. Inter-State Settlement – – – – V. Contingency Fund 1.3 – 15.1 – VI. State Provident Funds, etc. (1 + 2) 34,406.7 36,200.0 36,950.0 38,370.0 1. State Provident Funds 34,264.8 36,000.0 36,760.0 38,180.0 2. Others 141.9 200.0 190.0 190.0 VII. Reserve Funds (1 to 4) 29,505.5 31,345.5 41,705.1 26,942.2 1. Depreciation/Renewal Reserve Funds – – – – 2. Sinking Funds 12,727.7 4,000.0 4,000.0 4,000.0 3. Famine Relief Fund – – – – 4. Others 16,777.8 27,345.5 37,705.1 22,942.2 VIII. Deposits and Advances (1 to 4) 430,350.0 447,870.7 461,500.5 482,487.2 1. Civil Deposits 70,846.4 78,662.6 74,447.8 77,677.1 2. Deposits of Local Funds 106,127.3 103,576.0 107,456.1 109,807.7 3. Civil Advances 1,357.1 1,056.3 1,400.6 1,450.7 4. Others 252,019.2 264,575.8 278,196.0 293,551.8 IX. Suspense and Miscellaneous (1 to 4) 2,968,090.2 2,474,172.6 3,028,317.7 3,026,895.2 1. Suspense -2,450.1 3,767.7 4,405.7 4,827.7 2. Cash Balance Investment Accounts 408,307.2 307,041.1 422,037.4 371,819.8 3. Deposits with RBI 1,831,916.5 1,505,000.0 1,835,000.0 1,845,000.0 4. Others 730,316.7 658,363.9 766,874.7 805,247.7 X. Appropriation to Contingency Fund – – – – XI. Miscellaneous Capital Receipts – – 6,530.0 – of which: Disinvestment – – – – XII. Remittances 96,943.6 77,814.4 17,679.8 1,891.4 263State Finances : A Study of Budgets of 2016-17 Appendix III : Capital Receipts of States and Union Territories with Legislature (Contd.) (` Million) ALL STATES Item 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) 1 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 53,042,399.4 40,219,209.6 45,281,702.2 46,007,695.9 TOTAL CAPITAL RECEIPTS 4,164,818.1 4,434,254.4 5,499,492.7 5,723,180.1 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) 4,046,273.6 4,623,219.3 5,587,291.3 5,876,304.9 1. Market Loans 2,408,799.3 3,021,102.1 3,194,672.2 3,783,150.2 2. Loans from LIC 2,654.9 100.0 2,660.0 2,560.0 3. Loans from SBI and other Banks 36,500.0 65,000.0 41,000.0 65,000.0 4. Loans from National Bank for Agriculture and Rural Development 169,049.5 232,384.5 233,305.4 271,355.9 5. Loans from National Co-operative Development Corporation 6,014.7 4,961.6 4,549.1 4,194.7 6. WMA from RBI 784,528.4 932,752.9 751,573.3 877,463.8 7. Special Securities issued to NSSF 464,066.7 219,586.9 331,307.6 292,100.3 8. Others@ 174,660.2 147,331.2 1,028,223.7 580,480.0 of which: Land Compensation and other Bonds 46,095.3 47,000.1 621,347.6 324,144.8 II. Loans and Advances from the Centre (1 to 6) 118,806.2 255,405.1 241,704.5 267,360.0 1. State Plan Schemes 113,249.0 236,681.8 230,434.8 255,965.8 of which: Advance release of Plan Assistance for Natural Calamities – – – – 2. Central Plan Schemes – – – – 3. Centrally Sponsored Schemes 11.0 37.2 37.2 37.2 4. Non-Plan (i + ii) 5,546.2 18,586.1 11,132.5 11,347.0 (i) Relief for Natural Calamities – – – – (ii) Others 5,546.2 18,586.1 11,132.5 11,347.0 5. Ways and Means Advances from Centre – 100.0 100.0 10.0 6. Loans for Special Schemes – – – – III. Recovery of Loans and Advances (1 to 12) 189,159.7 58,482.3 74,804.7 168,672.2 1. Housing 5,154.5 3,293.5 1,508.5 1,510.9 2. Urban Development 2,154.0 11,553.9 2,543.5 30,286.6 3. Crop Husbandry 527.8 316.2 22.2 1,532.6 4. Food Storage and Warehousing 105.4 185.9 444.5 469.1 5. Co-operation 3,923.6 4,485.6 13,080.3 4,266.4 6. Minor Irrigation 1.0 1.1 1.1 1.5 7. Power Projects 149,420.1 17,060.1 27,936.4 93,972.9 8. Village and Small Industries 415.2 427.5 447.5 464.8 9. Industries and Minerals 1,971.6 1,051.7 2,525.3 2,204.1 10. Road Transport 1,928.0 – 2,840.0 4,090.0 11. Government Servants, etc.+ 13,575.4 14,373.3 13,681.2 19,272.1 12. Others** 9,983.1 5,733.5 9,774.1 10,601.2 IV. Inter-State Settlement 18.2 0.2 0.1 0.1 V. Contingency Fund 58,389.5 17,010.0 51,706.0 22,410.0 VI. State Provident Funds, etc. (1 + 2) 1,080,626.2 1,100,524.2 1,198,520.9 1,306,573.3 1. State Provident Funds 710,276.7 775,819.7 788,098.8 868,544.0 2. Others 370,349.5 324,704.5 410,422.1 438,029.3 VII. Reserve Funds (1 to 4) 472,253.8 460,381.0 549,243.5 637,171.6 1. Depreciation/Renewal Reserve Funds 3,048.3 8,125.8 8,329.6 4,205.9 2. Sinking Funds 175,112.9 159,585.9 141,859.4 216,161.7 3. Famine Relief Fund 17.3 4.4 6.9 4,907.0 4. Others 294,075.4 292,665.0 399,047.6 411,897.0 VIII. Deposits and Advances (1 to 4) 5,222,451.2 5,724,796.5 5,234,274.3 5,750,569.3 1. Civil Deposits 1,880,851.6 1,786,007.7 1,834,192.0 1,839,419.4 2. Deposits of Local Funds 1,867,410.5 2,328,182.4 1,837,086.5 2,051,504.3 3. Civil Advances 80,202.5 70,006.8 78,097.9 77,426.8 4. Others 1,393,986.6 1,540,599.7 1,484,897.9 1,782,218.8 IX. Suspense and Miscellaneous (1 to 4) 39,492,184.9 26,676,534.0 31,053,982.9 30,644,852.3 1. Suspense 400,400.9 329,944.1 215,513.7 207,689.0 2. Cash Balance Investment Accounts 23,800,500.0 17,525,535.2 19,280,927.9 19,097,849.9 3. Deposits with RBI 7,947,165.7 2,515,138.6 4,843,832.5 3,983,225.4 4. Others 7,344,118.2 6,305,916.0 6,713,708.8 7,356,087.9 X. Appropriation to Contingency Fund 26,500.0 – – – XI. Miscellaneous Capital Receipts 11,458.0 1,315.2 10,509.3 1,494.0 of which: Disinvestment 333.1 205.0 268.7 323.4 XII. Remittances 2,324,278.2 1,301,541.8 1,279,664.8 1,332,288.3 264Appendix III Appendix III : Capital Receipts of States and Union Territories with Legislature (Concld.) (` Million) NATIONAL CAPITAL TERRITORY OF DELHI PUDUCHERRY Item 2014-15 2015-16 2015-16 2016-17 2014-15 2015-16 2015-16 2016-17 (Accounts) (Budget (Revised (Budget (Accounts) (Budget (Revised (Budget Estimates) Estimates) Estimates) Estimates) Estimates) Estimates) 1 2 3 4 5 2 3 4 5 TOTAL CAPITAL RECEIPTS (I to XII) 19,919.4 14,191.3 23,810.0 35,550.3 185,862.9 199,459.8 267,142.5 280,040.7 TOTAL CAPITAL RECEIPTS 19,919.4 14,191.3 23,710.0 35,550.3 6,852.0 7,789.0 10,062.3 10,764.6 (Includes Public Accounts on a net basis)* I. Internal Debt (1 to 8) – – – – 6,135.7 7,120.0 7,120.0 8,010.0 1. Market Loans – – – – 4,703.8 4,500.0 4,500.0 5,000.0 2. Loans from LIC – – – – – – – – 3. Loans from SBI and other Banks – – – – – – – – 4. Loans from National Bank for Agriculture and Rural Development – – – – 412.4 1,120.0 883.0 900.0 5. Loans from National Co-operative Development Corporation – – – – – – – – 6. WMA from RBI – – – – – – – – 7. Special Securities issued to NSSF – – – – – – – – 8. Others@ – – – – 1,019.5 1,500.0 1,737.0 2,110.0 of which: Land Compensation and other Bonds – – – – – – – – II. Loans and Advances from the Centre (1 to 6) 17,643.2 10,381.3 20,000.0 31,740.3 900.5 1,160.0 1,200.0 740.0 1. State Plan Schemes – – – – 180.5 40.0 80.0 20.0 of which: Advance release of Plan Assistance for Natural Calamities – – – – – – – – 2. Central Plan Schemes – – – – – 400.0 400.0 – 3. Centrally Sponsored Schemes – – – – – – – – 4. Non-Plan (i + ii) 17,643.2 10,381.3 20,000.0 31,740.3 720.0 720.0 720.0 720.0 (i) Relief for Natural Calamities 17,643.2 – 20,000.0 31,740.3 – – – – (ii) Others – 10,381.3 – – 720.0 720.0 720.0 720.0 5. Ways and Means Advances from Centre – – – – – – – – 6. Loans for Special Schemes – – – – – – – – III. Recovery of Loans and Advances (1 to 12) 2,276.2 3,810.0 3,810.0 3,810.0 24.4 30.0 30.0 30.0 1. Housing – – – – 0.1 30.0 0.2 0.2 2. Urban Development – – – – – – – – 3. Crop Husbandry – – – – – – – – 4. Food Storage and Warehousing – – – – – – – – 5. Co-operation – – – – 0.2 – 0.5 0.1 6. Minor Irrigation – – – – – – – – 7. Power Projects – – – – – – – – 8. Village and Small Industries – – – – 0.1 – 0.1 0.1 9. Industries and Minerals – – – – – – – – 10. Road Transport – – – – – – – – 11. Government Servants, etc.+ 22.4 22.1 22.1 22.1 22.5 – 27.3 27.3 12. Others** 2,253.8 3,787.9 3,787.9 3,787.9 1.6 – 1.9 2.3 IV. Inter-State Settlement – – – – – – – – V. Contingency Fund – – – – – – – – VI. State Provident Funds, etc. (1 + 2) – – – – 2,899.3 3,078.9 3,034.3 3,337.7 1. State Provident Funds – – – – 2,850.6 3,025.0 2,983.0 3,281.3 2. Others – – – – 48.6 53.9 51.3 56.4 VII. Reserve Funds (1 to 4) – – – – 955.6 8.9 10.0 100.0 1. Depreciation/Renewal Reserve Funds – – – – – – – – 2. Sinking Funds – – – – 955.6 8.9 10.0 100.0 3. Famine Relief Fund – – – – – – – – 4. Others – – – – – – – – VIII. Deposits and Advances (1 to 4) – – – – 1,958.0 2,769.8 3,924.5 4,317.0 1. Civil Deposits – – – – 1,833.8 1,925.0 3,849.1 4,234.1 2. Deposits of Local Funds – – – – 118.8 759.0 64.5 71.0 3. Civil Advances – – – – 7.9 14.3 8.0 8.8 4. Others – – – – -2.5 71.5 2.8 3.1 IX. Suspense and Miscellaneous (1 to 4) – – – – 168,959.8 181,937.3 247,679.8 258,947.7 1. Suspense – – – – -154.6 145.2 150.0 165.0 2. Cash Balance Investment Accounts – – – – 111,466.7 181,500.0 185,000.0 190,000.0 3. Deposits with RBI – – – – 57,509.5 2.8 62,218.8 68,440.7 4. Others – – – – 138.2 289.3 310.9 342.0 X. Appropriation to Contingency Fund – – – – – – – – XI. Miscellaneous Capital Receipts – – – – – – – – of which: Disinvestment – – – – – – – – XII. Remittances – – – – 4,029.6 3,355.0 4,143.9 4,558.3 – : Nil/Negligible/Not available. * : Sum of Items I to XII where Items IV to X, XII and I(3) are on a net basis while Items I(6) and IX(2 and 3) are excluded. Items I (6) and IX (2 and 3) have been taken as financing items for overall surplus/deficit. @ : Include Land Compensation Bonds, loans from Khadi and Village Industries Commission, CWC, etc. + : Comprises recovery of loans and advances from Government Servants for housing, purchase of conveyance, festivals, marriages, etc. ** : Include recovery of loans and advances for Education, Art and Culture, Social Security and Welfare, Fisheries and Animal Husbandry, etc. $ : State Provident Funds also includes other savings deposits. Also see Notes to Appendices. Note: Data pertaining to Andhra Pradesh, Arunachal Pradesh, Jammu & Kashmir and Uttarakhand for 2014-15 is taken from Finance Accounts of the State published by CAG. Source : Budget Documents of State Governments. 265State Finances : A Study of Budgets of 2016-17 266 erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP ARHDNA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.723,367 9.104,406 4.529,851 8.816,285 2.317,454 6.509,721 3.909,155 5.597,944 8.311,201 5.183,855,2 6.084,034,2 9.009,721 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 8.802,002 4.382,14 4.529,851 5.159,171 9.540,44 6.509,721 1.242,641 2.821,44 8.311,201 8.635,581 9.536,75 9.009,721 $)stnuoccA cilbuP gnidulcxE( 5.088,351 – 5.088,351 7.985,521 7.1 0.885,521 1.781,89 – 1.781,89 7.150,411 0.902,6- 7.062,021 )2 + 1( yaltuO latipaC latoT .I 2.910,051 – 2.910,051 7.382,421 7.1 1.282,421 6.136,49 – 6.136,49 4.812,901 6.069,7- 9.871,711 )b + a( tnempoleveD .1 1.659,84 – 1.659,84 8.305,71 – 8.305,71 5.862,22 – 5.862,22 5.028,32 0.8- 5.828,32 )9 ot 1( secivreS laicoS )a( 8.098,5 – 8.098,5 7.586,1 – 7.586,1 7.762,2 – 7.762,2 6.825,5 – 6.825,5 erutluC dna trA ,stropS ,noitacudE .1 6.277,4 – 6.277,4 4.592,2 – 4.592,2 4.146,4 – 4.146,4 2.409,6 – 2.409,6 htlaeH cilbuP dna lacideM .2 – – – – – – – – – 7.373 – 7.373 erafleW ylimaF .3 0.236,4 – 0.236,4 0.545,5 – 0.545,5 3.625 – 3.625 9.977 – 9.977 noitatinaS dna ylppuS retaW .4 5.96 – 5.96 9.43 – 9.43 3.95 – 3.95 2.26 6.7 5.45 gnisuoH .5 6.848,71 – 6.848,71 7.105,1 – 7.105,1 6.230,6 – 6.230,6 3.354,1 – 3.354,1 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 2.863,11 – 2.863,11 5.546,4 – 5.546,4 4.703,7 – 4.703,7 5.945,6 1.7- 6.655,6 sessalC drawkcaB rehtO dna sebirT 9.616 – 9.616 5.355 – 5.355 9.850,1 – 9.850,1 3.483 – 3.483 erafleW dna ytiruceS laicoS .8 6.757,3 – 6.757,3 2.242,1 – 2.242,1 0.573 – 0.573 9.487,1 5.8- 4.397,1 * srehtO .9 1.360,101 – 1.360,101 9.977,601 7.1 3.877,601 1.363,27 – 1.363,27 9.793,58 6.259,7- 4.053,39 )01 ot 1( secivreS cimonocE)b( 1.620,1 – 1.620,1 3.806 – 3.806 3.870,1 – 3.870,1 6.241 9.904- 4.255 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.05 – 0.05 9.5 – 9.5 0.002 – 0.002 0.2 4.22- 4.42 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 0.057 – 0.057 0.773 – 0.773 0.045 – 0.045 8.091 5.082- 3.174 yrdnabsuH laminA )iii – – – – – – – – – 2.0- 2.0- – tnempoleveD yriaD )vi 0.002 – 0.002 – – – 0.003 – 0.003 3.16- 3.18- 0.02 seirehsiF )v 5.6 – 5.6 8.291 – 8.291 7.5 – 7.5 8.62 – 8.62 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 6.91 – 6.91 6.23 – 6.23 6.23 – 6.23 5.52- 5.52- – noitarepo-oC )x – – – – – – – – – 0.01 – 0.01 @ srehtO )ix – – – – – – – – – – – – tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 3.597,27 – 3.597,27 2.156,28 – 2.156,28 1.308,54 – 1.308,54 8.998,24 8.122- 6.121,34 lortnoC doolF 5.021 – 5.021 – – – 3.53 – 3.53 8.248,02 9.259,7- 7.597,82 ygrenE .5 1.026 – 1.026 1.02 – 1.02 1.765,1 – 1.765,1 9.531- 8.903- 8.371 )vi ot i( slareniM dna yrtsudnI .6 1.0 – 1.0 1.0 – 1.0 1.0 – 1.0 2.0- 2.0- 1.0 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 0.026 – 0.026 0.02 – 0.02 0.765,1 – 0.765,1 8.531- 5.903- 8.371 # srehtO )vi 8.081,02 – 8.081,02 6.576,22 7.1 0.476,22 4.644,81 – 4.644,81 2.045,12 3.059 9.985,02 )ii + i( tropsnarT .7 8.550,02 – 8.550,02 5.485,22 7.1 8.285,22 4.133,81 – 4.133,81 9.194,12 3.059 6.145,02 segdirB dna sdaoR )i 0.521 – 0.521 1.19 – 1.19 0.511 – 0.511 2.84 – 2.84 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 267 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP ARHDNA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 3.023,6 – 3.023,6 7.428 – 7.428 0.334,5 – 0.334,5 5.801 5.8- 0.711 )ii + i( secivreS cimonocE lareneG.01 0.054 – 0.054 – – – 0.334 – 0.334 – – – msiruoT )i 3.078,5 – 3.078,5 7.428 – 7.428 0.000,5 – 0.000,5 5.801 5.8- 0.711 @@ srehtO )ii 3.168,3 – 3.168,3 9.503,1 – 9.503,1 5.555,3 – 5.555,3 4.338,4 6.157,1 8.180,3 )secivreS lareneG( tnempoleveD-noN .2 8.130,84 8.130,84 – 8.042,94 8.042,94 – 2.243,44 2.243,44 – 5.098,59 5.098,59 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 5.859,71 5.859,71 – 1.746,51 1.746,51 – 5.746,51 5.746,51 – 6.433,72 6.433,72 – snaoL tekraM .1 6.652 6.652 – 4.932 4.932 – 7.555 7.555 – 5.227 5.227 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 0.000,5 0.000,5 – 0.052,6 0.052,6 – 0.052,6 0.052,6 – 3.831,6 3.831,6 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 8.532 8.532 – 5.282 5.282 – 1.582 1.582 – 1.072 1.072 – noitaroproC 0.000,51 0.000,51 – 0.000,51 0.000,51 – 0.000,01 0.000,01 – 1.550,94 1.550,94 – IBR morf AMW .6 0.000,9 0.000,9 – 2.427,7 2.427,7 – 2.427,7 2.427,7 – 7.544,8 7.544,8 – FSSN ot deussi seitiruceS laicepS .7 9.085 9.085 – 7.790,4 7.790,4 – 7.978,3 7.978,3 – 2.429,3 2.429,3 – srehtO .8 – – – 9.024,1 9.024,1 – 7.024,1 7.024,1 – 1.634,2 1.634,2 – sdnoB noitasnepmoC dnaL :hcihw fo 6.015,7 6.015,7 – 6.635,6 6.635,6 – 2.925,6 2.925,6 – 6.645,21 6.645,21 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 4.074,7 4.074,7 – 1.694,6 1.694,6 – 9.194,6 9.194,6 – 6.384,21 6.384,21 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 2.04 2.04 – 5.04 5.04 – 3.73 3.73 – 0.36 0.36 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 2.04 2.04 – 5.04 5.04 – 3.73 3.73 – 0.36 0.36 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 9.587,5 0.147 9.440,5 4.485,5 8.662,3 6.713,2 6.381,7 8.652,3 7.629,3 1.301,21 0.364,4 1.046,7 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 9.490,5 0.05 9.440,5 5.710,5 9.996,2 6.713,2 6.626,6 9.996,2 7.629,3 1.012,11 9.965,3 1.046,7 )b + a( sesopruP tnempoleveD .1 4.139,1 0.05 4.188,1 6.607,2 9.996,1 8.600,1 4.417,3 9.996,1 5.410,2 8.458,6 3.673,1 5.874,5 )7 ot 1 ( secivreS laicoS )a – – – – – – 0.1 – 0.1 – – – erutluC dna trA ,stropS ,noitacudE .1 8.66 – 8.66 0.051 0.051 – 0.051 0.051 – 7.871 7.871 – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 9.714 – 9.714 – – – – – – – – – noitatinaS dna ylppuS retaW .4 7.693,1 – 7.693,1 8.605,2 0.005,1 8.600,1 5.315,3 0.005,1 5.310,2 2.192,4 7.541,1 5.541,3 gnisuoH .5 0.05 0.05 – 9.94 9.94 – 9.94 9.94 – 9.15 9.15 – )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – 0.333,2 – 0.333,2 srehtO .7 5.361,3 – 5.361,3 8.013,2 0.000,1 8.013,1 2.219,2 0.000,1 2.219,1 3.553,4 6.391,2 7.161,2 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 4.92 – 4.92 5.72 – 5.72 2.12 – 2.12 – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 2.009 – 2.009 4.822 – 4.822 2.149 – 2.149 7.796 0.061 7.735 stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 268 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP ARHDNA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 1.0 – 1.0 – – – – – – 0.030,1 – 0.030,1 seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 8.332,2 – 8.332,2 9.450,2 0.000,1 9.450,1 8.949,1 0.000,1 8.949 6.726,2 6.330,2 0.495 srehtO.01 0.196 0.196 – 9.665 9.665 – 9.655 9.655 – 0.398 0.398 – )b + a( sesopruP tnempoleveD-noN .2 0.196 0.196 – 9.665 9.665 – 9.655 9.655 – 0.398 0.398 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 6.907,42 6.907,42 – 4.757,61 4.757,61 – 4.757,61 4.757,61 – 3.877,51 3.877,51 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 7.888,02 7.888,02 – 4.480,31 4.480,31 – 4.480,31 4.480,31 – 1.167,31 1.167,31 – sdnuF tnedivorP etatS .1 9.028,3 9.028,3 – 0.376,3 0.376,3 – 0.376,3 0.376,3 – 1.710,2 1.710,2 – srehtO .2 6.400,32 6.400,32 – 0.782,12 0.782,12 – 0.782,12 0.782,12 – 4.742,42 4.742,42 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 0.782,01 0.782,01 – 1.692,01 1.692,01 – 1.692,01 1.692,01 – 4.306,01 4.306,01 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 6.717,21 6.717,21 – 9.099,01 9.099,01 – 9.099,01 9.099,01 – 0.446,31 0.446,31 – srehtO .4 4.404,005 4.404,005 – 9.226,753 9.226,753 – 9.226,753 9.226,753 – 3.993,034 3.993,034 – )4 ot 1( secnavdA dna stisopeD .XI 7.167,091 7.167,091 – 5.630,291 5.630,291 – 5.630,291 5.630,291 – 7.940,181 7.940,181 – stisopeD liviC .1 9.790,68 9.790,68 – 1.175,67 1.175,67 – 1.175,67 1.175,67 – 7.714,38 7.714,38 – sdnuF lacoL fo stisopeD .2 1.235 1.235 – 8.861,1 8.861,1 – 8.861,1 8.861,1 – 5.885 5.885 – secnavdA liviC .3 7.210,322 7.210,322 – 5.648,78 5.648,78 – 5.648,78 5.648,78 – 3.343,561 3.343,561 – srehtO .4 – – – – – – – – – 7.192,137,1 7.192,137,1 – )4 ot 1( suoenallecsiM dna esnepsuS .X – – – – – – – – – 5.872,3- 5.872,3- – esnepsuS .1 – – – – – – – – – 0.685,505,1 0.685,505,1 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 – – – – – – – – – 2.489,822 2.489,822 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX – – – – – – – – – 0.370,221 0.370,221 – secnattimeR.IIX 6.286,84- 2.104,14- 9.799,27- 5.239,142- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 8.296,74 4.323,54 8.230,17 2.031,871 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 8.989- 2.229,3 0.569,1- 3.208,36- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 8.989- 2.229,3 0.569,1- 2.208,36- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 8.989- 8.770,1- 0.569,1- 2.557,5- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 7.688,6- 9.808,5- 9.330,81- 8.276,1- ecnalaB gninepO )a 5.678,7- 7.688,6- 9.899,91- 0.824,7- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – – – 7.190,54- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – 0.000,5 – 3.559,21- )ten( IBR morf stfardrevO dna secnavdAAppendix IV 269 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP LAHCANURA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 8.628,926 5.766,306 3.951,62 3.790,306 9.655,775 4.045,52 0.057,523 5.930,792 6.017,82 6.243,451 1.256,931 5.096,41 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 6.923,53 3.071,9 3.951,62 1.614,73 7.578,11 4.045,52 8.401,43 3.493,5 6.017,82 5.428,61 0.431,2 5.096,41 $)stnuoccA cilbuP gnidulcxE( 6.850,62 2.9 3.940,62 1.045,52 8.101 3.834,52 7.956,82 1.9 6.056,82 8.138,41 5.871 3.356,41 )2 + 1( yaltuO latipaC latoT .I 7.459,71 2.9 4.549,71 6.076,02 8.15 8.816,02 7.644,71 1.9 6.734,71 8.426,31 5.871 3.644,31 )b + a( tnempoleveD .1 7.711,6 – 7.711,6 0.913,6 0.04 0.972,6 0.131,5 – 0.131,5 1.524,4 9.071 2.452,4 )9 ot 1( secivreS laicoS )a( 5.729 – 5.729 2.192,2 – 2.192,2 7.225,1 – 7.225,1 2.523,1 0.2 2.323,1 erutluC dna trA ,stropS ,noitacudE .1 0.371 – 0.371 3.013 0.04 3.072 4.161 – 4.161 5.043 8.04 7.992 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – 8.478 – 8.478 0.320,1 – 0.320,1 5.704 – 5.704 noitatinaS dna ylppuS retaW .4 – – – 8.982 – 8.982 5.951 – 5.951 7.37 – 7.37 gnisuoH .5 0.826,3 – 0.826,3 7.019,1 – 7.019,1 0.058 – 0.058 7.137,1 1.821 6.306,1 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 – – – – – – – – – – – – sessalC drawkcaB rehtO dna sebirT 0.563,1 – 0.563,1 2.616 – 2.616 1.404,1 – 1.404,1 0.925 – 0.925 erafleW dna ytiruceS laicoS .8 3.42 – 3.42 0.62 – 0.62 3.01 – 3.01 6.71 – 6.71 * srehtO .9 9.638,11 2.9 7.728,11 6.153,41 8.11 8.933,41 7.513,21 1.9 6.603,21 7.991,9 6.7 1.291,9 )01 ot 1( secivreS cimonocE)b( 2.676 2.9 0.766 4.278 8.11 6.068 0.605,1 1.9 9.694,1 7.96 6.7 2.26 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.055 – 0.055 0.397 – 0.397 5.512,1 – 5.512,1 5.6 – 5.6 yrdnabsuH porC )i – – – 9.6 – 9.6 5.81 – 5.81 1.3 – 1.3 noitavresnoC retaW dna lioS )ii – – – 8.4 – 8.4 – – – 5.9 – 5.9 yrdnabsuH laminA )iii – – – 0.21 – 0.21 0.221 – 0.221 – – – tnempoleveD yriaD )vi – – – 9.42 – 9.42 9.911 – 9.911 – – – seirehsiF )v – – – – – – – – – – – – efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 2.95 2.9 0.05 8.11 8.11 – 1.91 1.9 0.01 4.52 6.7 8.71 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi – – – 0.9 – 0.9 0.1 – 0.1 4.52 – 4.52 noitarepo-oC )x 0.76 – 0.76 0.01 – 0.01 0.01 – 0.01 – – – @ srehtO )ix 2.874 – 2.874 7.622 – 7.622 0.97 – 0.97 1.481 – 1.481 tnempoleveD laruR .2 0.185 – 0.185 2.452,1 – 2.452,1 9.988 – 9.988 6.469 – 6.469 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 3.724,1 – 3.724,1 2.644,1 – 2.644,1 2.856,2 – 2.856,2 6.703 – 6.703 lortnoC doolF 3.483,6 – 3.483,6 5.908,1 – 5.908,1 3.931,1 – 3.931,1 1.960,1 – 1.960,1 ygrenE .5 0.59 – 0.59 7.801 – 7.801 4.341 – 4.341 9.34 – 9.34 )vi ot i( slareniM dna yrtsudnI .6 0.51 – 0.51 0.96 – 0.96 0.46 – 0.46 9.34 – 9.34 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii 0.08 – 0.08 7.93 – 7.93 9.94 – 9.94 – – – seirtsudnI lacigrullateM – – – – – – 5.92 – 5.92 – – – # srehtO )vi 1.947,1 – 1.947,1 2.001,8 – 2.001,8 4.706,5 – 4.706,5 5.350,6 – 5.350,6 )ii + i( tropsnarT .7 8.263,1 – 8.263,1 3.219,7 – 3.219,7 9.075,5 – 9.075,5 7.679,5 – 7.679,5 segdirB dna sdaoR )i 3.683 – 3.683 9.781 – 9.781 5.63 – 5.63 7.67 – 7.67 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 270 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP LAHCANURA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 8.544 – 8.544 8.335 – 8.335 6.292 – 6.292 1.705 – 1.705 )ii + i( secivreS cimonocE lareneG.01 3.973 – 3.973 3.644 – 3.644 1.502 – 1.502 0.574 – 0.574 msiruoT )i 5.66 – 5.66 6.78 – 6.78 5.78 – 5.78 1.23 – 1.23 @@ srehtO )ii 9.301,8 – 9.301,8 5.968,4 0.05 5.918,4 9.212,11 – 9.212,11 0.702,1 – 0.702,1 )secivreS lareneG( tnempoleveD-noN .2 1.958,8 1.958,8 – 1.374,11 1.374,11 – 2.380,5 2.380,5 – 8.372,01 8.372,01 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II – – – – – – – – – 6.574 6.574 – snaoL tekraM .1 – – – – – – – – – 4.2 4.2 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 – – – – – – – – – 3.057 3.057 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 – – – – – – – – – 4.83 4.83 – noitaroproC – – – – – – – – – 6.595,8 6.595,8 – IBR morf AMW .6 0.097,1 0.097,1 – 0.779,1 0.779,1 – 0.305,1 0.305,1 – 5.472 5.472 – FSSN ot deussi seitiruceS laicepS .7 1.960,7 1.960,7 – 1.694,9 1.694,9 – 2.085,3 2.085,3 – 9.631 9.631 – srehtO .8 – – – – – – – – – – – – sdnoB noitasnepmoC dnaL :hcihw fo 0.662 0.662 – 9.462 9.462 – 0.662 0.662 – 3.562 3.562 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 0.662 0.662 – 9.462 9.462 – 0.662 0.662 – 3.562 3.562 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 – – – – – – – – – – – – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i – – – – – – – – – – – – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 0.641 0.63 0.011 1.831 0.63 1.201 0.69 0.63 0.06 3.94 1.21 2.73 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 0.011 – 0.011 1.201 – 1.201 0.06 – 0.06 2.73 – 2.73 )b + a( sesopruP tnempoleveD .1 – – – – – – – – – 3.56- – 3.56- )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 – – – – – – – – – 8.23 – 8.23 )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – 1.89- – 1.89- srehtO .7 0.011 – 0.011 1.201 – 1.201 0.06 – 0.06 5.201 – 5.201 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 0.011 – 0.011 1.201 – 1.201 0.06 – 0.06 5.201 – 5.201 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 – – – – – – – – – – – – stcejorP rewoP .6Appendix IV 271 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP LAHCANURA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 – – – – – – – – – – – – srehtO.01 0.63 0.63 – 0.63 0.63 – 0.63 0.63 – 1.21 1.21 – )b + a( sesopruP tnempoleveD-noN .2 0.63 0.63 – 0.63 0.63 – 0.63 0.63 – 1.21 1.21 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 4.732,2 4.732,2 – 9.031,2 9.031,2 – 7.705,1 7.705,1 – 5.250,2 5.250,2 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 4.271,2 4.271,2 – 9.860,2 9.860,2 – 3.454,1 3.454,1 – 8.599,1 8.599,1 – sdnuF tnedivorP etatS .1 0.56 0.56 – 9.16 9.16 – 4.35 4.35 – 8.65 8.65 – srehtO .2 0.000,3 0.000,3 – 0.000,2 0.000,2 – 0.002 0.002 – 0.002 0.002 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 0.000,3 0.000,3 – 0.000,2 0.000,2 – 0.002 0.002 – 0.002 0.002 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 – – – – – – – – – – – – srehtO .4 8.363,21 8.363,21 – 6.521,21 6.521,21 – 2.717,51 2.717,51 – 9.010,61 9.010,61 – )4 ot 1( secnavdA dna stisopeD .XI 8.940,11 8.940,11 – 6.325,01 6.325,01 – 3.056,51 3.056,51 – 9.504,51 9.504,51 – stisopeD liviC .1 – – – – – – – – – – – – sdnuF lacoL fo stisopeD .2 6.68 6.68 – 1.334 1.334 – 3.66 3.66 – 7.406 7.406 – secnavdA liviC .3 4.722,1 4.722,1 – 9.861,1 9.861,1 – 6.0 6.0 – 3.0 3.0 – srehtO .4 5.033,265 5.033,265 – 9.255,535 9.255,535 – 5.649,662 5.649,662 – 3.254,97 3.254,97 – )4 ot 1( suoenallecsiM dna esnepsuS .X – – – – – – – – – – – – esnepsuS .1 4.521,831 4.521,831 – 0.845,131 0.845,131 – 3.363,15 3.363,15 – 9.604,97 9.604,97 – stnuoccA tnemtsevnI ecnalaB hsaC .2 7.388,324 7.388,324 – 8.896,304 8.896,304 – 9.905,512 9.905,512 – – – – IBR htiw stisopeD .3 4.123 4.123 – 1.603 1.603 – 3.37 3.37 – 4.54 4.54 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 5.565,41 5.565,41 – 9.178,31 9.178,31 – 8.372,7 8.372,7 – 8.602,13 8.602,13 – secnattimeR.IIX 4.802,22 9.753,22 6.233,32 5.497,91 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 5.445,32- 4.282,92- 7.015,22- 9.317,12- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 1.633,1- 5.429,6- 8.128 4.919,1- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 1.633,1- 5.429,6- 8.128 4.919,1- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 0.769,41- 7.840,22- 0.479,4 7.618 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 5.502,2- 7.29- 3.492,7- 7.29- ecnalaB gninepO )a 5.271,71- 4.141,22- 3.023,2- 0.427 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 2.924,71 2.995,61 2.776,2- – )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii 3.897,3- 0.574,1- 0.574,1- 1.637,2- )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 272 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA MASSA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.451,558,1 3.048,257,1 3.413,201 8.966,898,1 5.996,487,1 3.079,311 2.691,179,1 4.827,578,1 8.764,59 4.404,725,1 2.387,684,1 2.126,04 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 3.345,031 0.922,82 3.413,201 2.630,041 8.560,62 3.079,311 2.393,021 4.529,42 8.764,59 2.007,16 0.970,12 2.126,04 $)stnuoccA cilbuP gnidulcxE( 0.449,301 8.434,3 2.905,001 7.969,211 7.894,2 0.174,011 7.621,49 7.792,2 0.928,19 7.221,93 4.158 3.172,83 )2 + 1( yaltuO latipaC latoT .I 7.540,99 5.961,1 2.678,79 5.390,701 1.591,1 4.898,501 2.236,88 1.460,1 2.865,78 0.777,73 9.616 1.061,73 )b + a( tnempoleveD .1 6.244,32 9.854 7.389,22 0.215,82 7.334 3.870,82 1.607,12 7.334 3.272,12 1.886,5 0.862 1.024,5 )9 ot 1( secivreS laicoS )a( – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 9.341,1 0.62 9.711,1 1.444,1 0.13 1.314,1 1.443,1 0.13 1.313,1 2.131 7.3 5.721 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 0.321,51 – 0.321,51 3.364,12 – 3.364,12 4.192,51 – 4.192,51 8.808,4 – 8.808,4 noitatinaS dna ylppuS retaW .4 0.154 0.761 0.482 4.764 4.761 0.003 4.764 4.761 0.003 4.251 7.521 7.62 gnisuoH .5 4.327,6 9.562 5.754,6 4.411,5 3.532 1.978,4 3.085,4 3.532 0.543,4 2.495 6.831 6.554 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 – – – 4.5 – 4.5 4.5 – 4.5 – – – sessalC drawkcaB rehtO dna sebirT – – – – – – – – – – – – erafleW dna ytiruceS laicoS .8 3.1 – 3.1 4.71 – 4.71 4.71 – 4.71 5.1 – 5.1 * srehtO .9 1.306,57 6.017 5.298,47 5.185,87 4.167 1.028,77 2.629,66 4.036 8.592,66 9.880,23 9.843 0.047,13 )01 ot 1( secivreS cimonocE)b( 4.896,1 2.2 2.696,1 3.872,2 2.2 1.672,2 7.840,2 – 7.840,2 8.801 – 8.801 )ix ot i( seitivitcA deillA dna erutlucirgA .1 2.975 – 2.975 6.283,1 – 6.283,1 2.952,1 – 2.952,1 – – – yrdnabsuH porC )i 7.232 – 7.232 2.311 – 2.311 5.13 – 5.13 2.71 – 2.71 noitavresnoC retaW dna lioS )ii 0.658 – 0.658 7.286 – 7.286 4.066 – 4.066 8.66 – 8.66 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi – – – – – – – – – – – – seirehsiF )v – – – – – – – – – 1.01 – 1.01 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 5.03 2.2 3.82 7.18 2.2 5.97 5.97 – 5.97 0.01 – 0.01 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi – – – 1.81 – 1.81 1.81 – 1.81 7.4 – 7.4 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix – – – – – – – – – – – – tnempoleveD laruR .2 2.823,11 3.34 9.482,11 0.108,01 0.22 9.877,01 1.641,9 0.02 1.621,9 3.697,3 – 3.697,3 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 3.578,13 – 3.578,13 3.108,23 2.0 1.108,23 2.187,72 2.0 1.187,72 7.850,51 6.4 1.450,51 lortnoC doolF 3.615,5 – 3.615,5 7.608,4 – 7.608,4 7.608,4 – 7.608,4 1.767,1 – 1.767,1 ygrenE .5 5.398,1 1.0 4.398,1 9.013,2 – 9.013,2 3.306,1 – 3.306,1 8.561,1 – 8.561,1 )vi ot i( slareniM dna yrtsudnI .6 6.402 – 6.402 5.231 – 5.231 2.88 – 2.88 8.61 – 8.61 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – 6.51 – 6.51 6.51 – 6.51 – – – seirtsudnI lacigrullateM 9.886,1 1.0 8.886,1 8.261,2 – 8.261,2 4.994,1 – 4.994,1 0.941,1 – 0.941,1 # srehtO )vi 2.219,22 0.026 2.292,22 5.710,52 9.496 5.223,42 2.240,12 2.865 0.474,02 1.149,9 3.323 7.716,9 )ii + i( tropsnarT .7 1.663,22 0.026 1.647,12 5.981,32 9.496 5.494,22 2.412,91 2.865 0.646,81 0.838,8 3.323 7.415,8 segdirB dna sdaoR )i 1.645 – 1.645 0.828,1 – 0.828,1 0.828,1 – 0.828,1 1.301,1 – 1.301,1 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 273 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA MASSA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 2.973 0.54 2.433 9.565 0.24 9.325 9.794 0.24 9.554 2.152 0.12 2.032 )ii + i( secivreS cimonocE lareneG.01 2.973 0.54 2.433 9.555 0.24 9.315 9.784 0.24 9.544 2.152 0.12 2.032 msiruoT )i – – – 0.01 – 0.01 0.01 – 0.01 – – – @@ srehtO )ii 3.898,4 3.562,2 0.336,2 2.678,5 6.303,1 6.275,4 5.494,5 6.332,1 8.062,4 7.543,1 5.432 2.111,1 )secivreS lareneG( tnempoleveD-noN .2 1.429,64 1.429,64 – 5.424,24 5.424,24 – 5.424,24 5.424,24 – 8.688,72 8.688,72 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 4.583,11 4.583,11 – 5.235,21 5.235,21 – 5.235,21 5.235,21 – 7.079,7 7.079,7 – snaoL tekraM .1 4.0 4.0 – 2.1 2.1 – 2.1 2.1 – 2.1 2.1 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 3.087,1 3.087,1 – 5.829,1 5.829,1 – 5.829,1 5.829,1 – 9.108,1 9.108,1 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 – – – – – – – – – – – – noitaroproC 0.004,72 0.004,72 – 0.004,52 0.004,52 – 0.004,52 0.004,52 – 0.236,51 0.236,51 – IBR morf AMW .6 9.103,6 9.103,6 – 3.745,2 3.745,2 – 3.745,2 3.745,2 – 9.564,2 9.564,2 – FSSN ot deussi seitiruceS laicepS .7 1.65 1.65 – 0.51 0.51 – 0.51 0.51 – 1.51 1.51 – srehtO .8 – – – – – – – – – – – – sdnoB noitasnepmoC dnaL :hcihw fo 4.763,1 4.763,1 – 5.974,1 5.974,1 – 5.974,1 5.974,1 – 5.510,4 5.510,4 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 3.753,1 3.753,1 – 4.973,1 4.973,1 – 4.973,1 4.973,1 – 1.413,1 1.413,1 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – 6.275,2 6.275,2 – semehcS nalP lartneC .2 – – – – – – – – – 8.821 8.821 – semehcS derosnopS yllartneC .3 – – – – – – – – – – – – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i – – – – – – – – – – – – srehtO )ii 0.01 0.01 – 0.001 0.001 – 0.001 0.001 – – – – ertneC morf secnavdA snaeM dna syaW .5 1.0 1.0 – 1.0 1.0 – 1.0 1.0 – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 8.707,5 7.209,3 1.508,1 4.265,8 1.360,5 4.994,3 4.267,7 6.321,4 8.836,3 1.703,6 3.759,3 8.943,2 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 8.266,5 7.758,3 1.508,1 4.955,8 1.060,5 4.994,3 4.957,7 6.021,4 8.836,3 1.403,6 2.459,3 8.943,2 )b + a( sesopruP tnempoleveD .1 9.452,1 2.070,1 7.481 0.441 2.8 8.531 0.441 2.8 8.531 5.04 2.2 3.83 )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 4.0 – 4.0 0.16 – 0.16 0.16 – 0.16 9.22 – 9.22 gnisuoH .5 2.070,1 2.070,1 – 2.8 2.8 – 2.8 2.8 – 2.2 2.2 – )gnisuoH( stnavreS tnemnrevoG .6 3.481 – 3.481 8.47 – 8.47 8.47 – 8.47 4.51 – 4.51 srehtO .7 9.704,4 5.787,2 4.026,1 5.514,8 9.150,5 6.363,3 5.516,7 5.211,4 0.305,3 6.362,6 0.259,3 5.113,2 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – 0.2 – 0.2 0.2 – 0.2 0.1 – 0.1 gnisuoheraW dna egarotS dooF .3 – – – – – – – – – – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 5.288,3 5.283,2 0.005,1 9.443,6 9.669,3 0.873,2 9.443,6 9.669,3 0.873,2 2.360,6 0.088,3 2.381,2 stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 274 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA MASSA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.83 – 0.83 0.83 – 0.83 0.83 – 0.83 1.33 – 1.33 seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 4.784 0.504 4.28 6.030,2 0.580,1 6.549 6.032,1 6.541 0.580,1 3.661 0.27 3.49 srehtO.01 0.54 0.54 – 0.3 0.3 – 0.3 0.3 – 1.3 1.3 – )b + a( sesopruP tnempoleveD-noN .2 0.54 0.54 – 0.3 0.3 – 0.3 0.3 – 1.3 1.3 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V 0.000,1 0.000,1 – 0.000,1 0.000,1 – 0.000,1 0.000,1 – – – – dnuF ycnegnitnoC .IV 5.176,9 5.176,9 – 2.274,7 2.274,7 – 2.274,7 2.274,7 – 0.214,7 0.214,7 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 7.884,8 7.884,8 – 5.253,6 5.253,6 – 5.253,6 5.253,6 – 0.693,6 0.693,6 – sdnuF tnedivorP etatS .1 8.281,1 8.281,1 – 7.911,1 7.911,1 – 7.911,1 7.911,1 – 0.610,1 0.610,1 – srehtO .2 9.148,9 9.148,9 – 3.951,7 3.951,7 – 5.751,7 5.751,7 – 9.879,4 9.879,4 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 1.252,6 1.252,6 – 1.906,3 1.906,3 – 3.706,3 3.706,3 – 1.259,4 1.259,4 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 8.985,3 8.985,3 – 2.055,3 2.055,3 – 2.055,3 2.055,3 – 8.62 8.62 – srehtO .4 2.206,901 2.206,901 – 2.994,501 2.994,501 – 9.611,001 9.611,001 – 9.324,99 9.324,99 – )4 ot 1( secnavdA dna stisopeD .XI 8.835,16 8.835,16 – 2.673,36 2.673,36 – 2.673,36 2.673,36 – 8.003,75 8.003,75 – stisopeD liviC .1 – – – – – – – – – 1.0 1.0 – sdnuF lacoL fo stisopeD .2 5.372,93 5.372,93 – 5.353,63 5.353,63 – 9.913,53 9.913,53 – 5.353,63 5.353,63 – secnavdA liviC .3 9.987,8 9.987,8 – 6.967,5 6.967,5 – 8.024,1 8.024,1 – 6.967,5 6.967,5 – srehtO .4 7.079,905,1 7.079,905,1 – 0.469,455,1 0.469,455,1 – 0.469,456,1 0.469,456,1 – 0.751,182,1 0.751,182,1 – )4 ot 1( suoenallecsiM dna esnepsuS .X – – – – – – – – – 1.271- 1.271- – esnepsuS .1 6.307,905,1 6.307,905,1 – 3.657,455,1 3.657,455,1 – 3.657,456,1 3.657,456,1 – 0.611,182,1 0.611,182,1 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 2.762 2.762 – 7.702 7.702 – 7.702 7.702 – 1.312 1.312 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 1.521,75 1.521,75 – 0.931,75 0.931,75 – 5.296,45 5.296,45 – 4.001,75 4.001,75 – secnattimeR.IIX 4.802,73 5.711,041- 5.210,55 7.669,8- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 7.296,64- 9.254,55- 3.849,55- 6.585,6- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 3.484,9- 3.075,591- 8.539- 3.255,51- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 3.484,9- 3.075,591- 8.539- 3.255,51- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 6.352,66 8.635,87- 7.790,61 4.025 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 7.260,59- 9.525,61- 0.157,81- 3.640,71- ecnalaB gninepO )a 1.908,82- 7.260,59- 2.356,2- 9.525,61- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 0.837,57- 5.330,711- 5.330,71- 7.270,61- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAAppendix IV 275 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA RAHIB )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.203,185 3.117,672 0.195,403 4.481,354 0.563,981 4.918,362 5.531,634 1.414,381 4.127,252 2.810,972,2 9.737,490,2 2.082,481 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 9.455,743 9.369,24 0.195,403 0.128,113 6.100,84 4.918,362 1.277,492 7.050,24 4.127,252 7.082,122 4.000,73 2.082,481 $)stnuoccA cilbuP gnidulcxE( 5.070,103 1.730,1 3.330,003 2.776,262 5.944,1 7.722,162 0.035,842 5.944,1 5.080,742 1.405,181 0.385 1.129,081 )2 + 1( yaltuO latipaC latoT .I 0.274,172 3.161 8.013,172 1.401,122 5.161 6.249,022 5.973,702 5.161 0.812,702 2.710,461 9.111 3.509,361 )b + a( tnempoleveD .1 7.042,93 3.161 5.970,93 5.654,53 5.161 0.592,53 7.344,04 5.161 2.282,04 9.537,61 7.511 2.026,61 )9 ot 1( secivreS laicoS )a( 2.925,01 – 2.925,01 6.289,9 – 6.289,9 6.229,21 – 6.229,21 5.436,2 – 5.436,2 erutluC dna trA ,stropS ,noitacudE .1 5.742,9 – 5.742,9 1.486,9 – 1.486,9 6.607,41 – 6.607,41 7.751,3 – 7.751,3 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 7.643,31 – 7.643,31 4.950,21 – 4.950,21 4.955,01 – 4.955,01 1.258,8 – 1.258,8 noitatinaS dna ylppuS retaW .4 3.600,1 3.161 0.548 5.068 5.161 0.996 3.726 5.161 8.564 4.771 7.511 7.16 gnisuoH .5 – – – 3.773 – 3.773 1.0 – 1.0 – – – tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 0.073 – 0.073 0.082 – 0.082 1.562 – 1.562 3.602- – 3.602- sessalC drawkcaB rehtO dna sebirT 3.961,2 – 3.961,2 0.345 – 0.345 0.345 – 0.345 0.203 – 0.203 erafleW dna ytiruceS laicoS .8 7.175,2 – 7.175,2 6.966,1 – 6.966,1 6.918 – 6.918 6.818,1 – 6.818,1 * srehtO .9 3.132,232 – 3.132,232 5.746,581 – 5.746,581 8.539,661 – 8.539,661 3.182,741 8.3- 1.582,741 )01 ot 1( secivreS cimonocE)b( 5.734,2 – 5.734,2 6.951,7 – 6.951,7 7.646,5 – 7.646,5 8.548,1 4.0- 2.648,1 )ix ot i( seitivitcA deillA dna erutlucirgA .1 4.523,1 – 4.523,1 4.529 – 4.529 0.201,4 – 0.201,4 7.084 – 7.084 yrdnabsuH porC )i – – – 1.104 – 1.104 2.234 – 2.234 – – – noitavresnoC retaW dna lioS )ii – – – – – – – – – – – – yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi – – – – – – – – – – – – seirehsiF )v 5.32 – 5.32 0.022 – 0.022 0.02 – 0.02 4.132 – 4.132 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 6.647 – 6.647 6.376,4 – 6.376,4 6.647 – 6.647 8.688 – 8.688 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 0.243 – 0.243 5.939 – 5.939 9.543 – 9.543 0.742 4.0- 4.742 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 4.444,26 – 4.444,26 2.837,67 – 2.837,67 0.833,95 – 0.833,95 4.874,64 – 4.874,64 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 2.259,61 – 2.259,61 4.304,91 – 4.304,91 1.474,61 – 1.474,61 5.932,41 – 5.932,41 lortnoC doolF 1.528,58 – 1.528,58 3.445,43 – 3.445,43 3.457,53 – 3.457,53 0.157,14 – 0.157,14 ygrenE .5 8.990,1 – 8.990,1 8.403 – 8.403 5.992 – 5.992 1.03 – 1.03 )vi ot i( slareniM dna yrtsudnI .6 0.967 – 0.967 3.5 – 3.5 – – – – – – seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 8.033 – 8.033 5.992 – 5.992 5.992 – 5.992 1.03 – 1.03 # srehtO )vi 7.086,65 – 7.086,65 3.985,64 – 3.985,64 0.877,84 – 0.877,84 4.089,14 4.3- 9.389,14 )ii + i( tropsnarT .7 1.905,65 – 1.905,65 2.163,64 – 2.163,64 9.945,84 – 9.945,84 5.767,14 4.3- 0.177,14 segdirB dna sdaoR )i 6.171 – 6.171 1.822 – 1.822 1.822 – 1.822 9.212 – 9.212 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 276 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA RAHIB )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 6.197,6 – 6.197,6 8.709 – 8.709 1.546 – 1.546 9.559 – 9.559 )ii + i( secivreS cimonocE lareneG.01 1.704,6 – 1.704,6 0.885 – 0.885 1.033 – 1.033 6.566 – 6.566 msiruoT )i 5.483 – 5.483 8.913 – 8.913 0.513 – 0.513 4.092 – 4.092 @@ srehtO )ii 4.895,92 9.578 5.227,82 2.375,14 0.882,1 2.582,04 5.051,14 0.882,1 5.268,93 8.684,71 1.174 8.510,71 )secivreS lareneG( tnempoleveD-noN .2 5.496,23 5.496,23 – 2.152,43 2.152,43 – 3.667,13 3.667,13 – 7.357,92 7.357,92 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 2.359,8 2.359,8 – 9.176,21 9.176,21 – 9.176,21 9.176,21 – 9.433,41 9.433,41 – snaoL tekraM .1 – – – – – – – – – – – – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 6.590,8 6.590,8 – 9.534,6 9.534,6 – 9.534,6 9.534,6 – 1.522,5 1.522,5 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 0.051 0.051 – 1.032 1.032 – 0.091 0.091 – 8.861 8.861 – noitaroproC – – – – – – – – – – – – IBR morf AMW .6 7.474,51 7.474,51 – 8.618,21 8.618,21 – 0.273,01 0.273,01 – 2.649,7 2.649,7 – FSSN ot deussi seitiruceS laicepS .7 0.12 0.12 – 6.690,2 6.690,2 – 6.690,2 6.690,2 – 8.870,2 8.870,2 – srehtO .8 0.12 0.12 – 6.690,2 6.690,2 – 6.690,2 6.690,2 – 8.870,2 8.870,2 – sdnoB noitasnepmoC dnaL :hcihw fo 4.940,8 4.940,8 – 5.681,7 5.681,7 – 5.681,7 5.681,7 – 8.533,6 8.533,6 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 1.020,8 1.020,8 – 0.751,7 0.751,7 – 0.751,7 0.751,7 – 4.603,6 4.603,6 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 2.92 2.92 – 4.92 4.92 – 4.92 4.92 – 5.92 5.92 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 2.92 2.92 – 4.92 4.92 – 4.92 4.92 – 5.92 5.92 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 6.047,5 9.281,1 7.755,4 1.607,7 4.411,5 7.195,2 3.982,7 4.846,1 9.046,5 1.786,3 9.723 2.953,3 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 6.506,5 9.740,1 7.755,4 8.935,7 1.849,4 7.195,2 3.461,7 4.325,1 9.046,5 2.506,3 1.642 2.953,3 )b + a( sesopruP tnempoleveD .1 5.87 5.77 0.1 3.77 3.67 0.1 5.87 5.77 0.1 9.25 9.25 – )7 ot 1 ( secivreS laicoS )a 5.3 5.2 0.1 5.3 5.2 0.1 5.3 5.2 0.1 – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 0.57 0.57 – 8.37 8.37 – 0.57 0.57 – 9.25 9.25 – )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – – – – srehtO .7 1.725,5 4.079 7.655,4 6.264,7 9.178,4 7.095,2 8.580,7 9.544,1 9.936,5 3.255,3 2.391 2.953,3 )01 ot 1( secivreS cimonocE )b – – – 0.02 0.02 – – – – 4.4 4.4 – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 6.910,1 – 6.910,1 1.000,1 – 1.000,1 2.803,1 – 2.803,1 0.000,1 – 0.000,1 noitarepo-oC .4 – – – 3.61 3.61 – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 9.153,4 8.469 1.783,3 6.039,2 0.044,1 6.094,1 7.176,5 0.044,1 7.132,4 6.144,2 5.281 2.952,2 stcejorP rewoP .6Appendix IV 277 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA RAHIB )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – 0.02 0.02 – – – – – – – tnempoleveD laruR .9 6.551 6.5 0.051 6.574,3 6.573,3 0.001 9.501 9.5 0.001 3.601 3.6 0.001 srehtO.01 0.531 0.531 – 3.661 3.661 – 0.521 0.521 – 9.18 9.18 – )b + a( sesopruP tnempoleveD-noN .2 0.531 0.531 – 3.661 3.661 – 0.521 0.521 – 9.18 9.18 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 2.671,61 2.671,61 – 7.195,61 7.195,61 – 7.195,61 7.195,61 – 3.568,21 3.568,21 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 9.571,51 9.571,51 – 8.585,31 8.585,31 – 8.585,31 8.585,31 – 4.410,21 4.410,21 – sdnuF tnedivorP etatS .1 3.000,1 3.000,1 – 9.500,3 9.500,3 – 9.500,3 9.500,3 – 9.058 9.058 – srehtO .2 2.145,01 2.145,01 – 6.806,9 6.806,9 – 6.806,9 6.806,9 – 4.784,61 4.784,61 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 2.126,5 2.126,5 – 6.819,4 6.819,4 – 6.819,4 6.819,4 – 5.257,9 5.257,9 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 0.029,4 0.029,4 – 0.096,4 0.096,4 – 0.096,4 0.096,4 – 9.437,6 9.437,6 – srehtO .4 0.030,702 0.030,702 – 1.361,511 1.361,511 – 1.361,511 1.361,511 – 7.984,722 7.984,722 – )4 ot 1( secnavdA dna stisopeD .XI 0.000,14 0.000,14 – 0.000,04 0.000,04 – 0.000,04 0.000,04 – 9.962,82 9.962,82 – stisopeD liviC .1 0.030,561 0.030,561 – 0.000,37 0.000,37 – 0.000,37 0.000,37 – 3.996,011 3.996,011 – sdnuF lacoL fo stisopeD .2 0.000,1 0.000,1 – 1.361,2 1.361,2 – 1.361,2 1.361,2 – 5.612,2 5.612,2 – secnavdA liviC .3 – – – – – – – – – 0.403,68 0.403,68 – srehtO .4 – – – – – – – – – 8.955,876,1 8.955,876,1 – )4 ot 1( suoenallecsiM dna esnepsuS .X – – – – – – – – – 7.975,22 7.975,22 – esnepsuS .1 – – – – – – – – – 7.427,156,1 7.427,156,1 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 – – – – – – – – – 4.552,4 4.552,4 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX – – – – – – – – – 3.533,221 3.533,221 – secnattimeR.IIX 6.494,641 0.638,41- 6.908,911 6.574,85 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 6.281,741- 8.186,821- 2.523,911- 5.667,66- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 0.886- 8.715,341- 3.484 9.092,8- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 0.886- 8.715,341- 3.484 9.092,8- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 0.886- 8.715,341- 3.484 9.091,3- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 0.005 6.098- 0.005 3.003,2 ecnalaB gninepO )a 0.881- 4.804,441- 3.489 6.098- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – – – 9.990,5- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 278 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HRAGSITTAHHC )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 1.875,390,1 6.575,759 5.200,631 9.394,260,1 3.803,259 6.581,011 6.805,640,1 1.518,339 5.396,211 4.442,061,1 5.963,390,1 9.478,66 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 0.909,641 5.609,01 5.200,631 8.003,711 2.511,7 6.581,011 9.808,021 4.511,8 5.396,211 7.335,67 8.856,9 9.478,66 $)stnuoccA cilbuP gnidulcxE( 6.440,031 8.436 9.904,921 6.494,701 2.321 4.173,701 5.200,011 2.321 3.978,901 6.502,66 9.59 7.901,66 )2 + 1( yaltuO latipaC latoT .I 0.477,621 2.111 8.266,621 2.881,201 7.0 5.781,201 2.045,601 7.0 5.935,601 2.826,36 7.0 5.726,36 )b + a( tnempoleveD .1 8.616,92 1.66 7.055,92 9.348,23 7.0 2.348,23 1.648,42 7.0 4.548,42 9.995,51 7.0 2.995,51 )9 ot 1( secivreS laicoS )a( 8.651,7 4.2 4.451,7 5.809,7 – 5.809,7 3.961,7 – 3.961,7 5.316,2 – 5.316,2 erutluC dna trA ,stropS ,noitacudE .1 2.991,4 – 2.991,4 8.264,4 – 8.264,4 5.530,3 – 5.530,3 6.443,2 – 6.443,2 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 1.537,3 4.45 8.086,3 9.219,1 – 9.219,1 4.547,1 – 4.547,1 5.513 – 5.513 noitatinaS dna ylppuS retaW .4 5.216 – 5.216 4.414 – 4.414 7.153 – 7.153 8.949 – 8.949 gnisuoH .5 7.026,8 – 7.026,8 1.783,21 – 1.783,21 4.112,8 – 4.112,8 5.157,5 – 5.157,5 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 2.543,3 7.3 5.143,3 4.492,4 5.0 9.392,4 7.769,2 5.0 2.769,2 3.851,2 5.0 8.751,2 sessalC drawkcaB rehtO dna sebirT 8.889 5.5 3.389 1.226 – 1.226 0.625 – 0.625 2.349 – 2.349 erafleW dna ytiruceS laicoS .8 5.859 2.0 3.859 6.148 2.0 4.148 1.938 2.0 9.838 4.325 2.0 2.325 * srehtO .9 2.751,79 1.54 1.211,79 3.443,96 – 3.443,96 1.496,18 – 1.496,18 4.820,84 – 4.820,84 )01 ot 1( secivreS cimonocE)b( 5.555,1 5.13 0.425,1 5.733,1 – 5.733,1 5.266,1 – 5.266,1 5.385 – 5.385 )ix ot i( seitivitcA deillA dna erutlucirgA .1 9.97 1.3 8.67 1.0 – 1.0 1.0 – 1.0 – – – yrdnabsuH porC )i 0.691 – 0.691 0.002 – 0.002 0.002 – 0.002 3.99 – 3.99 noitavresnoC retaW dna lioS )ii 5.112 4.12 1.091 3.394 – 3.394 0.974 – 0.974 3.69 – 3.69 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 5.34 – 5.34 5.22 – 5.22 5.22 – 5.22 5.7 – 5.7 seirehsiF )v 1.604 0.7 1.993 3.823 – 3.823 3.823 – 3.823 9.063 – 9.063 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 0.06 – 0.06 8.01 – 8.01 – – – 3.0- – 3.0- gnisuoheraW dna egarotS dooF)iiiv 0.541 – 0.541 0.06 – 0.06 0.006 – 0.006 – – – noitacudE dna hcraeseR larutlucirgA )xi 5.314 – 5.314 6.222 – 6.222 6.23 – 6.23 8.91 – 8.91 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 6.634,8 – 6.634,8 5.279,8 – 5.279,8 5.279,8 – 5.279,8 7.375,4 – 7.375,4 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 3.904,32 5.2 9.604,32 8.836,71 – 8.836,71 6.346,22 – 6.346,22 3.983,51 – 3.983,51 lortnoC doolF 4.311,5 1.2 3.111,5 0.003,1 – 0.003,1 0.003,1 – 0.003,1 7.580,1 – 7.580,1 ygrenE .5 0.279 1.9 9.269 5.478 – 5.478 5.420,1 – 5.420,1 4.853 – 4.853 )vi ot i( slareniM dna yrtsudnI .6 8.002,1 – 8.002,1 5.427 – 5.427 5.478 – 5.478 4.803 – 4.803 seirtsudnI llamS dna egalliV )i 0.362 – 0.362 0.051 – 0.051 0.051 – 0.051 0.05 – 0.05 seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii 8.194- 1.9 9.005- – – – – – – – – – seirtsudnI lacigrullateM – – – – – – – – – – – – # srehtO )vi 4.632,75 – 4.632,75 1.369,83 – 1.369,83 0.338,54 – 0.338,54 7.319,52 – 7.319,52 )ii + i( tropsnarT .7 4.352,65 – 4.352,65 9.303,83 – 9.303,83 8.371,54 – 8.371,54 4.138,52 – 4.138,52 segdirB dna sdaoR )i 0.389 – 0.389 2.956 – 2.956 2.956 – 2.956 3.28 – 3.28 ** srehtO )ii 0.05 – 0.05 – – – – – – – – – snoitacinummoC .8Appendix IV 279 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HRAGSITTAHHC )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.94 – 0.94 0.89 – 0.89 0.89 – 0.89 0.95 – 0.95 tnemnorivnE dna ygolonhceT ,ecneicS .9 0.533 – 0.533 0.061 – 0.061 0.061 – 0.061 0.56 – 0.56 )ii + i( secivreS cimonocE lareneG.01 0.533 – 0.533 0.061 – 0.061 0.061 – 0.061 0.56 – 0.56 msiruoT )i – – – – – – – – – – – – @@ srehtO )ii 7.072,3 6.325 1.747,2 4.603,5 5.221 9.381,5 4.264,3 5.221 9.933,3 4.775,2 2.59 2.284,2 )secivreS lareneG( tnempoleveD-noN .2 1.858,71 1.858,71 – 2.866,41 2.866,41 – 2.372,9 2.372,9 – 5.597,11 5.597,11 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 2.320,3 2.320,3 – 3.238 3.238 – 5.238,1 5.238,1 – 5.329,3 5.329,3 – snaoL tekraM .1 0.05 0.05 – 0.05 0.05 – 0.05 0.05 – – – – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 8.295,2 8.295,2 – 4.074,1 4.074,1 – 4.074,1 4.074,1 – 7.310,1 7.310,1 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 4.1 4.1 – 0.1 0.1 – 0.1 0.1 – 1.2 1.2 – noitaroproC 1.542,9 1.542,9 – 1.542,9 1.542,9 – 0.058,2 0.058,2 – 4.229,3 4.229,3 – IBR morf AMW .6 0.007,2 0.007,2 – 0.285,2 0.285,2 – 0.285,2 0.285,2 – 3.644,2 3.644,2 – FSSN ot deussi seitiruceS laicepS .7 6.542 6.542 – 4.784 4.784 – 4.784 4.784 – 5.784 5.784 – srehtO .8 6.142 6.142 – 2.384 2.384 – 2.384 2.384 – 2.384 2.384 – sdnoB noitasnepmoC dnaL :hcihw fo 2.506,1 2.506,1 – 4.555,1 4.555,1 – 4.555,1 4.555,1 – 7.175,1 7.175,1 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 1.895,1 1.895,1 – 3.845,1 3.845,1 – 3.845,1 3.845,1 – 0.845,1 0.845,1 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 1.0 1.0 – 1.0 1.0 – 1.0 1.0 – – – – semehcS derosnopS yllartneC .3 1.7 1.7 – 1.7 1.7 – 1.7 1.7 – 8.32 8.32 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 1.7 1.7 – 1.7 1.7 – 1.7 1.7 – 8.32 8.32 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 1.646,6 5.35 6.295,6 7.728,2 5.31 2.418,2 7.728,2 5.31 2.418,2 2.388 0.811 2.567 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 6.446,6 0.25 6.295,6 2.628,2 0.21 2.418,2 2.628,2 0.21 2.418,2 2.388 0.811 2.567 )b + a( sesopruP tnempoleveD .1 0.051,2 0.05 0.001,2 0.242,1 0.01 0.232,1 0.242,1 0.01 0.232,1 5.723 0.811 5.902 )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 0.536 – 0.536 0.764 – 0.764 0.764 – 0.764 5.902 – 5.902 noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 – – – – – – – – – – – – )gnisuoH( stnavreS tnemnrevoG .6 0.515,1 0.05 0.564,1 0.577 0.01 0.567 0.577 0.01 0.567 0.811 0.811 – srehtO .7 6.494,4 0.2 6.294,4 2.485,1 0.2 2.285,1 2.485,1 0.2 2.285,1 8.555 – 8.555 )01 ot 1( secivreS cimonocE )b 0.2 0.2 – 0.2 0.2 – 0.2 0.2 – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 6.334 – 6.334 1.520,1 – 1.520,1 1.520,1 – 1.520,1 3.581 – 3.581 gnisuoheraW dna egarotS dooF .3 0.855 – 0.855 0.755 – 0.755 0.755 – 0.755 5.073 – 5.073 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 0.000,3 – 0.000,3 – – – – – – – – – stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 280 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HRAGSITTAHHC )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 1.0 – 1.0 1.0 – 1.0 1.0 – 1.0 – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 9.005 – 9.005 – – – – – – – – – srehtO.01 5.1 5.1 – 5.1 5.1 – 5.1 5.1 – – – – )b + a( sesopruP tnempoleveD-noN .2 5.1 5.1 – 5.1 5.1 – 5.1 5.1 – – – – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b 0.1 0.1 – 0.1 0.1 – 0.1 0.1 – 2.21 2.21 – tnemeltteS etatS-retnI .V 0.000,1 0.000,1 – 4.08 4.08 – 0.004 0.004 – – – – dnuF ycnegnitnoC .IV 0.022,7 0.022,7 – 0.094,6 0.094,6 – 0.046,6 0.046,6 – 8.015,5 8.015,5 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 0.023,6 0.023,6 – 0.096,5 0.096,5 – 0.047,5 0.047,5 – 1.510,5 1.510,5 – sdnuF tnedivorP etatS .1 0.009 0.009 – 0.008 0.008 – 0.009 0.009 – 7.594 7.594 – srehtO .2 5.449,01 5.449,01 – 1.848,11 1.848,11 – 3.055,9 3.055,9 – 7.688,4 7.688,4 – )4 ot 1( sdnuF evreseR.IIIV 2.0 2.0 – 2.0 2.0 – 1.0 1.0 – – – – sdnuF evreseR laweneR/noitaicerpeD .1 0.000,2 0.000,2 – 0.000,2 0.000,2 – 0.000,2 0.000,2 – 0.000,1 0.000,1 – sdnuF gnikniS .2 7.5 7.5 – 7.5 7.5 – 2.3 2.3 – – – – dnuF feileR enimaF .3 6.839,8 6.839,8 – 2.248,9 2.248,9 – 0.745,7 0.745,7 – 7.688,3 7.688,3 – srehtO .4 1.169,83 1.169,83 – 1.132,83 1.132,83 – 1.164,73 1.164,73 – 4.168,63 4.168,63 – )4 ot 1( secnavdA dna stisopeD .XI 4.093,52 4.093,52 – 4.093,52 4.093,52 – 4.093,52 4.093,52 – 8.525,92 8.525,92 – stisopeD liviC .1 7.0 7.0 – 7.0 7.0 – 7.0 7.0 – – – – sdnuF lacoL fo stisopeD .2 0.005,4 0.005,4 – 0.005,4 0.005,4 – 0.005,4 0.005,4 – 0.010,5 0.010,5 – secnavdA liviC .3 0.070,9 0.070,9 – 0.043,8 0.043,8 – 0.075,7 0.075,7 – 7.523,2 7.523,2 – srehtO .4 2.795,697 2.795,697 – 2.795,697 2.795,697 – 2.795,697 2.795,697 – 1.949,849 1.949,849 – )4 ot 1( suoenallecsiM dna esnepsuS .X 1.79 1.79 – 1.79 1.79 – 1.79 1.79 – 2.211 2.211 – esnepsuS .1 0.000,045 0.000,045 – 0.000,045 0.000,045 – 0.000,045 0.000,045 – 8.930,983 8.930,983 – stnuoccA tnemtsevnI ecnalaB hsaC .2 0.004,1 0.004,1 – 0.004,1 0.004,1 – 0.004,1 0.004,1 – 1.690,191 1.690,191 – IBR htiw stisopeD .3 1.001,552 1.001,552 – 1.001,552 1.001,552 – 1.001,552 1.001,552 – 1.107,863 1.107,863 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 2.007,28 2.007,28 – 2.007,28 2.007,28 – 2.002,27 2.002,27 – 0.865,38 0.865,38 – secnattimeR.IIX 4.173,05 6.084,93 3.662,24 0.446,51- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 2.750,15- 9.431,04- 6.658,24- 4.909,4- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 8.586- 3.456- 3.095- 4.355,02- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 8.586- 3.456- 3.095- 4.355,02- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 8.078- 3.938- 3.577- 0.678- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 4.281,2- 1.343,1- 0.730,1- 1.764- ecnalaB gninepO )a 2.350,3- 4.281,2- 3.218,1- 1.343,1- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 0.581 0.581 0.581 4.938,51- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – 0.838,3- )ten( IBR morf stfardrevO dna secnavdAAppendix IV 281 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AOG )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.564,742 8.051,312 3.413,43 9.305,532 4.853,602 5.541,92 5.647,332 2.804,202 3.833,13 0.405,941 1.641,731 9.753,21 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 5.080,93 3.667,4 3.413,43 7.445,33 1.993,4 5.541,92 5.737,53 1.993,4 3.833,13 9.340,61 0.686,3 9.753,21 $)stnuoccA cilbuP gnidulcxE( 1.242,43 – 1.242,43 1.930,92 – 1.930,92 2.012,13 – 2.012,13 0.653,21 – 0.653,21 )2 + 1( yaltuO latipaC latoT .I 0.385,72 – 0.385,72 0.380,02 – 0.380,02 6.712,22 – 6.712,22 0.692,9 – 0.692,9 )b + a( tnempoleveD .1 3.000,01 – 3.000,01 5.017,5 – 5.017,5 5.413,7 – 5.413,7 7.487,2 – 7.487,2 )9 ot 1( secivreS laicoS )a( 4.550,3 – 4.550,3 3.465,2 – 3.465,2 0.326,3 – 0.326,3 2.153,1 – 2.153,1 erutluC dna trA ,stropS ,noitacudE .1 0.930,1 – 0.930,1 9.458 – 9.458 8.309 – 8.309 7.861 – 7.861 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 9.797,3 – 9.797,3 4.450,2 – 4.450,2 4.450,2 – 4.450,2 9.061,1 – 9.061,1 noitatinaS dna ylppuS retaW .4 4.3 – 4.3 4.3 – 4.3 4.3 – 4.3 2.1 – 2.1 gnisuoH .5 5.864,1 – 5.864,1 5.8 – 5.8 5.81 – 5.81 2.1 – 2.1 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 4.845 – 4.845 0.281 – 0.281 4.866 – 4.866 9.59 – 9.59 sessalC drawkcaB rehtO dna sebirT 8.94 – 8.94 0.04 – 0.04 0.04 – 0.04 7.5 – 7.5 erafleW dna ytiruceS laicoS .8 0.83 – 0.83 1.3 – 1.3 1.3 – 1.3 – – – * srehtO .9 7.285,71 – 7.285,71 5.273,41 – 5.273,41 1.309,41 – 1.309,41 3.115,6 – 3.115,6 )01 ot 1( secivreS cimonocE)b( 7.279 – 7.279 8.285 – 8.285 3.785 – 3.785 6.722 – 6.722 )ix ot i( seitivitcA deillA dna erutlucirgA .1 2.733 – 2.733 1.831 – 1.831 1.831 – 1.831 2.33 – 2.33 yrdnabsuH porC )i 0.59 – 0.59 0.39 – 0.39 0.39 – 0.39 6.98 – 6.98 noitavresnoC retaW dna lioS )ii 5.25 – 5.25 0.55 – 0.55 5.95 – 5.95 5.2 – 5.2 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 7.702 – 7.702 7.012 – 7.012 7.012 – 7.012 2.82 – 2.82 seirehsiF )v 0.622 – 0.622 1.03 – 1.03 1.03 – 1.03 – – – efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – 0.3 – 0.3 gnisuoheraW dna egarotS dooF)iiiv 0.2 – 0.2 0.2 – 0.2 0.2 – 0.2 – – – noitacudE dna hcraeseR larutlucirgA )xi 3.25 – 3.25 9.35 – 9.35 9.35 – 9.35 1.17 – 1.17 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 5.652 – 5.652 5.503 – 5.503 5.503 – 5.503 5.1 – 5.1 tnempoleveD laruR .2 3.32 – 3.32 3.32 – 3.32 3.32 – 3.32 2.01 – 2.01 semmargorP aerA laicepS .3 3.32 – 3.32 3.32 – 3.32 3.32 – 3.32 2.01 – 2.01 saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 3.887,1 – 3.887,1 8.877,1 – 8.877,1 8.877,1 – 8.877,1 6.783,1 – 6.783,1 lortnoC doolF 5.572,6 – 5.572,6 8.118,5 – 8.118,5 5.111,6 – 5.111,6 9.786,1 – 9.786,1 ygrenE .5 0.092 – 0.092 0.922 – 0.922 5.032 – 5.032 4.961 – 4.961 )vi ot i( slareniM dna yrtsudnI .6 5.882 – 5.882 0.822 – 0.822 0.922 – 0.922 4.961 – 4.961 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii 5.1 – 5.1 0.1 – 0.1 5.1 – 5.1 – – – seirtsudnI lacigrullateM – – – – – – – – – – – – # srehtO )vi 1.343,6 – 1.343,6 8.395,4 – 8.395,4 8.395,4 – 8.395,4 7.544,2 – 7.544,2 )ii + i( tropsnarT .7 1.214,4 – 1.214,4 3.054,3 – 3.054,3 3.054,3 – 3.054,3 0.503,2 – 0.503,2 segdirB dna sdaoR )i 0.139,1 – 0.139,1 5.341,1 – 5.341,1 5.341,1 – 5.341,1 7.041 – 7.041 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 282 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AOG )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.063 – 0.063 0.013 – 0.013 0.013 – 0.013 3.8 – 3.8 tnemnorivnE dna ygolonhceT ,ecneicS .9 4.372,1 – 4.372,1 6.737 – 6.737 5.269 – 5.269 1.375 – 1.375 )ii + i( secivreS cimonocE lareneG.01 4.372,1 – 4.372,1 6.737 – 6.737 5.269 – 5.269 1.375 – 1.375 msiruoT )i – – – – – – – – – – – – @@ srehtO )ii 1.956,6 – 1.956,6 1.659,8 – 1.659,8 6.299,8 – 6.299,8 0.060,3 – 0.060,3 )secivreS lareneG( tnempoleveD-noN .2 8.141,5 8.141,5 – 9.655,4 9.655,4 – 9.655,4 9.655,4 – 0.350,41 0.350,41 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 0.094,1 0.094,1 – 7.356,1 7.356,1 – 7.356,1 7.356,1 – 6.133,1 6.133,1 – snaoL tekraM .1 5.61 5.61 – 5.61 5.61 – 5.61 5.61 – 0.71 0.71 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 0.309 0.309 – 2.808 2.808 – 2.808 2.808 – 1.616 1.616 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 6.1 6.1 – 7.1 7.1 – 7.1 7.1 – 0.2 0.2 – noitaroproC 0.000,1 0.000,1 – 0.005 0.005 – 0.005 0.005 – 6.966,01 6.966,01 – IBR morf AMW .6 1.666,1 1.666,1 – 8.664,1 8.664,1 – 8.664,1 8.664,1 – 5.003,1 5.003,1 – FSSN ot deussi seitiruceS laicepS .7 7.46 7.46 – 0.011 0.011 – 0.011 0.011 – 2.611 2.611 – srehtO .8 – – – – – – – – – – – – sdnoB noitasnepmoC dnaL :hcihw fo 4.385 4.385 – 1.192 1.192 – 1.192 1.192 – 2.572 2.572 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 3.175 3.175 – 0.972 0.972 – 0.972 0.972 – 2.462 2.462 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA 1.0 1.0 – 1.0 1.0 – 1.0 1.0 – – – – semehcS nalP lartneC .2 0.1 0.1 – 0.1 0.1 – 0.1 0.1 – – – – semehcS derosnopS yllartneC .3 0.11 0.11 – 0.11 0.11 – 0.11 0.11 – 0.11 0.11 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 0.11 0.11 – 0.11 0.11 – 0.11 0.11 – 0.11 0.11 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 3.311 1.14 2.27 5.751 1.15 4.601 2.971 1.15 1.821 2.92 3.72 9.1 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 2.57 0.3 2.27 4.611 0.01 4.601 1.831 0.01 1.821 9.7 0.6 9.1 )b + a( sesopruP tnempoleveD .1 2.35 0.3 2.05 2.011 0.01 2.001 2.011 0.01 2.001 0.6 0.6 – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 0.05 – 0.05 0.001 – 0.001 0.001 – 0.001 – – – gnisuoH .5 0.3 0.3 – 0.01 0.01 – 0.01 0.01 – 0.6 0.6 – )gnisuoH( stnavreS tnemnrevoG .6 2.0 – 2.0 2.0 – 2.0 2.0 – 2.0 – – – srehtO .7 0.22 – 0.22 2.6 – 2.6 9.72 – 9.72 9.1 – 9.1 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 9.11 – 9.11 2.6 – 2.6 7.71 – 7.71 9.1 – 9.1 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 – – – – – – – – – – – – stcejorP rewoP .6Appendix IV 283 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AOG )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – 2.0 – 2.0 – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 0.01 – 0.01 – – – 0.01 – 0.01 – – – srehtO.01 1.83 1.83 – 1.14 1.14 – 1.14 1.14 – 3.12 3.12 – )b + a( sesopruP tnempoleveD-noN .2 1.83 1.83 – 1.14 1.14 – 1.14 1.14 – 3.12 3.12 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 5.344,2 5.344,2 – 6.373,2 6.373,2 – 1.723,2 1.723,2 – 2.345,2 2.345,2 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 8.624,2 8.624,2 – 4.753,2 4.753,2 – 2.113,2 2.113,2 – 0.025,2 0.025,2 – sdnuF tnedivorP etatS .1 7.61 7.61 – 2.61 2.61 – 9.51 9.51 – 1.32 1.32 – srehtO .2 7.753,1 7.753,1 – 9.813,1 9.813,1 – 1.392,1 1.392,1 – 9.241,1 9.241,1 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 0.754 0.754 – 9.344 9.344 – 2.534 2.534 – 5.254 5.254 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 7.009 7.009 – 0.578 0.578 – 8.758 8.758 – 4.096 4.096 – srehtO .4 5.147,1 5.147,1 – 7.196,1 7.196,1 – 6.856,1 6.856,1 – 3.588,2 3.588,2 – )4 ot 1( secnavdA dna stisopeD .XI 2.244,1 2.244,1 – 0.104,1 0.104,1 – 5.373,1 5.373,1 – 4.044,1 4.044,1 – stisopeD liviC .1 – – – – – – – – – – – – sdnuF lacoL fo stisopeD .2 4.351 4.351 – 0.941 0.941 – 1.641 1.641 – 2.051 2.051 – secnavdA liviC .3 8.541 8.541 – 7.141 7.141 – 9.831 9.831 – 7.492,1 7.492,1 – srehtO .4 5.030,161 5.030,161 – 7.924,651 7.924,651 – 4.263,351 4.263,351 – 5.069,87 5.069,87 – )4 ot 1( suoenallecsiM dna esnepsuS .X 4.888,2 4.888,2 – 9.508,2 9.508,2 – 9.057,2 9.057,2 – 6.267,2 6.267,2 – esnepsuS .1 3.397,511 3.397,511 – 9.484,211 9.484,211 – 3.972,011 3.972,011 – 3.783,72 3.783,72 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 8.843,24 8.843,24 – 9.831,14 9.831,14 – 2.233,04 2.233,04 – 6.018,84 6.018,84 – srehtO .4 – – – – – – – – – 0.000,2 0.000,2 – dnuF ycnegnitnoC ot noitairporppA .IX 3.118,04 3.118,04 – 3.546,93 3.546,93 – 9.768,83 9.768,83 – 7.852,53 7.852,53 – secnattimeR.IIX 2.885,1 0.173,1- 8.180,4 4.487,2 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 0.723,51- 6.058,01- 4.577,61- 5.404,5- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 8.837,31- 6.122,21- 6.396,21- 1.026,2- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 8.837,31- 6.122,21- 6.396,21- 0.026,2- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 8.675,21- 8.297,01- 0.785,11- 4.891,3- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 4.895,21- 5.508,1- 5.521,3- 6.902 ecnalaB gninepO )a 1.571,52- 4.895,21- 5.217,41- 8.889,2- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 0.261,1- 8.824,1- 6.601,1- 4.875 )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 284 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA TARAJUG )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.175,609,1 1.606,626,1 5.569,972 2.698,447,1 4.473,584,1 9.125,952 2.319,377,1 1.870,974,1 1.538,492 7.741,077,2 3.893,625,2 4.947,342 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 0.585,763 5.916,78 5.569,972 7.257,223 9.032,36 9.125,952 6.023,553 6.584,06 1.538,492 9.349,992 5.491,65 4.947,342 $)stnuoccA cilbuP gnidulcxE( 1.253,072 3.748 8.405,962 6.577,352 7.908 8.569,252 6.636,982 5.048 1.697,882 6.775,142 0.048 6.737,042 )2 + 1( yaltuO latipaC latoT .I 6.473,952 6.112 9.261,952 2.492,442 2.581 0.901,442 5.287,772 2.681 3.695,772 3.796,232 9.902 4.784,232 )b + a( tnempoleveD .1 9.690,58 5.802 4.888,48 4.752,47 0.581 4.270,47 9.063,39 0.581 9.571,39 0.758,17 5.251 5.407,17 )9 ot 1( secivreS laicoS )a( 5.412,91 – 5.412,91 0.906,61 – 0.906,61 4.240,32 – 4.240,32 0.382,31 – 0.382,31 erutluC dna trA ,stropS ,noitacudE .1 2.568,71 – 2.568,71 5.397,81 – 5.397,81 1.569,12 – 1.569,12 6.883,91 – 6.883,91 htlaeH cilbuP dna lacideM .2 0.132 – 0.132 7.261 – 7.261 7.261 – 7.261 1.303 – 1.303 erafleW ylimaF .3 0.575,52 – 0.575,52 7.193,22 – 7.193,22 0.509,12 – 0.509,12 5.428,12 – 5.428,12 noitatinaS dna ylppuS retaW .4 4.063,7 5.802 9.151,7 1.775,4 0.581 1.293,4 8.828,5 0.581 8.346,5 5.253,4 5.251 0.002,4 gnisuoH .5 1.006,3 – 1.006,3 7.716,3 – 7.716,3 0.048,8 – 0.048,8 6.336,3 – 6.336,3 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 7.528,3 – 7.528,3 4.305,3 – 4.305,3 3.880,5 – 3.880,5 7.166,3 – 7.166,3 sessalC drawkcaB rehtO dna sebirT 8.691 – 8.691 3.26 – 3.26 8.09 – 8.09 2.25 – 2.25 erafleW dna ytiruceS laicoS .8 2.822,7 – 2.822,7 9.935,4 – 9.935,4 7.734,6 – 7.734,6 8.753,5 – 8.753,5 * srehtO .9 7.772,471 1.3 5.472,471 8.630,071 2.0 6.630,071 6.124,481 2.1 4.024,481 3.048,061 4.75 9.287,061 )01 ot 1( secivreS cimonocE)b( 2.969,11 – 2.969,11 0.627,9 – 0.627,9 0.412,11 – 0.412,11 8.537,7 – 8.537,7 )ix ot i( seitivitcA deillA dna erutlucirgA .1 3.773,1 – 3.773,1 2.372 – 2.372 7.690,1 – 7.690,1 1.082 – 1.082 yrdnabsuH porC )i 8.149 – 8.149 1.711,1 – 1.711,1 6.711,1 – 6.711,1 6.695 – 6.695 noitavresnoC retaW dna lioS )ii 1.786 – 1.786 9.36 – 9.36 0.125 – 0.125 3.301 – 3.301 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi – – – – – – – – – 0.1- – 0.1- seirehsiF )v 8.066,6 – 8.066,6 1.361,6 – 1.361,6 1.512,6 – 1.512,6 4.444,6 – 4.444,6 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 6.393,1 – 6.393,1 3.781,1 – 3.781,1 8.645,1 – 8.645,1 4.57 – 4.57 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 2.0 – 2.0 0.502 – 0.502 2.0 – 2.0 6.21 – 6.21 noitarepo-oC )x 5.809 – 5.809 5.617 – 5.617 6.617 – 6.617 4.422 – 4.422 @ srehtO )ix 5.911,21 – 5.911,21 5.750,21 – 5.750,21 5.296,11 – 5.296,11 7.356,11 – 7.356,11 tnempoleveD laruR .2 4.162 – 4.162 5.162 – 5.162 5.162 – 5.162 4.643 – 4.643 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 3.544,28 – 3.544,28 5.811,38 – 5.811,38 8.853,09 – 8.853,09 3.964,67 – 3.964,67 lortnoC doolF 5.176,62 – 5.176,62 4.526,13 – 4.526,13 4.295,92 – 4.295,92 2.713,02 – 2.713,02 ygrenE .5 8.043 7.2 1.833 6.782,1 – 6.782,1 6.363,2 – 6.363,2 7.978,8 1.3 5.678,8 )vi ot i( slareniM dna yrtsudnI .6 9.98 7.2 2.78 2.74 – 2.74 2.85 – 2.85 9.94 1.3 7.64 seirtsudnI llamS dna egalliV )i 1.001 – 1.001 0.001 – 0.001 0.001,1 – 0.001,1 0.572 – 0.572 seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii 5.52 – 5.52 0.55 – 0.55 1.55 – 1.55 0.03 – 0.03 seirtsudnI lacigrullateM 3.521 – 3.521 4.580,1 – 4.580,1 3.051,1 – 3.051,1 8.425,8 – 8.425,8 # srehtO )vi 6.420,63 – 6.420,63 5.863,72 – 5.863,72 4.971,43 – 4.971,43 0.187,03 3.45 6.627,03 )ii + i( tropsnarT .7 1.437,52 – 1.437,52 0.363,12 – 0.363,12 7.405,72 – 7.405,72 1.251,52 3.45 8.790,52 segdirB dna sdaoR )i 5.092,01 – 5.092,01 5.500,6 – 5.500,6 6.476,6 – 6.476,6 8.826,5 – 8.826,5 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 285 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA TARAJUG )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – 0.01 – 0.01 tnemnorivnE dna ygolonhceT ,ecneicS .9 4.544,4 4.0 0.544,4 8.195,4 2.0 6.195,4 5.957,4 2.1 3.857,4 3.746,4 – 3.746,4 )ii + i( secivreS cimonocE lareneG.01 0.134,4 – 0.134,4 1.485,4 – 1.485,4 0.556,4 – 0.556,4 5.646,4 – 5.646,4 msiruoT )i 4.41 4.0 0.41 7.7 2.0 5.7 5.401 2.1 3.301 8.0 – 8.0 @@ srehtO )ii 5.779,01 6.536 9.143,01 3.184,9 5.426 8.658,8 1.458,11 3.456 8.991,11 2.088,8 1.036 2.052,8 )secivreS lareneG( tnempoleveD-noN .2 4.806,97 4.806,97 – 9.453,55 9.453,55 – 9.085,25 9.085,25 – 1.094,84 1.094,84 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 2.067,73 2.067,73 – 1.459,61 1.459,61 – 1.459,61 1.459,61 – 7.447,61 7.447,61 – snaoL tekraM .1 – – – – – – – – – – – – CIL morf snaoL .2 6.92 6.92 – 4.322 4.322 – 4.322 4.322 – 7.422 7.422 – sknaB rehto dna IBS morf snaoL .3 – – – 2.0 2.0 – 2.0 2.0 – 2.0 2.0 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 – – – – – – – – – – – – noitaroproC 0.01 0.01 – 0.01 0.01 – 0.01 0.01 – – – – IBR morf AMW .6 3.502,03 3.502,03 – 4.976,72 4.976,72 – 4.509,42 4.509,42 – 1.199,22 1.199,22 – FSSN ot deussi seitiruceS laicepS .7 3.306,11 3.306,11 – 9.784,01 9.784,01 – 9.784,01 9.784,01 – 3.925,8 3.925,8 – srehtO .8 – – – – – – – – – – – – sdnoB noitasnepmoC dnaL :hcihw fo 0.906,6 0.906,6 – 0.496,6 0.496,6 – 0.496,6 0.496,6 – 9.106,6 9.106,6 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 6.375,6 6.375,6 – 5.856,6 5.856,6 – 5.856,6 5.856,6 – 4.665,6 4.665,6 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 4.53 4.53 – 5.53 5.53 – 5.53 5.53 – 5.53 5.53 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 4.53 4.53 – 5.53 5.53 – 5.53 5.53 – 5.53 5.53 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 0.550,11 3.495 7.064,01 6.161,7 6.506 0.655,6 5.246,6 5.306 0.930,6 0.994,3 2.784 8.110,3 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 5.716,01 8.651 7.064,01 7.517,6 7.951 0.655,6 4.002,6 4.161 0.930,6 7.180,3 9.96 8.110,3 )b + a( sesopruP tnempoleveD .1 7.448,6 8.651 9.786,6 8.036,1 7.951 1.174,1 4.535,1 4.161 0.473,1 5.874 9.96 6.804 )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 8.651 8.651 – 7.951 7.951 – 4.161 4.161 – 9.96 9.96 – )gnisuoH( stnavreS tnemnrevoG .6 9.786,6 – 9.786,6 0.174,1 – 0.174,1 0.473,1 – 0.473,1 6.804 – 6.804 srehtO .7 8.277,3 – 8.277,3 9.480,5 – 9.480,5 0.566,4 – 0.566,4 3.306,2 – 3.306,2 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 0.07 – 0.07 0.611 – 0.611 5.44 – 5.44 – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 2.222,1 – 2.222,1 5.895,1 – 5.895,1 0.050,1 – 0.050,1 6.3 – 6.3 stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 286 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA TARAJUG )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.0 – 6.0 4.0 – 4.0 5.0 – 5.0 – – – seirtsudnI llamS dna egalliV .7 0.005 – 0.005 0.01 – 0.01 0.01 – 0.01 – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 0.089,1 – 0.089,1 0.063,3 – 0.063,3 0.065,3 – 0.065,3 6.995,2 – 6.995,2 srehtO.01 5.734 5.734 – 9.544 9.544 – 1.244 1.244 – 3.714 3.714 – )b + a( sesopruP tnempoleveD-noN .2 6.01 6.01 – 8.9 8.9 – 5.01 5.01 – 9.0 9.0 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a 9.624 9.624 – 1.634 1.634 – 6.134 6.134 – 4.614 4.614 – suoenallecsiM )b 1.0 1.0 – 1.0 1.0 – 1.0 1.0 – – – – tnemeltteS etatS-retnI .V – – – 9.385 9.385 – – – – 6.141 6.141 – dnuF ycnegnitnoC .IV 4.373,62 4.373,62 – 7.731,32 7.731,32 – 7.731,32 7.731,32 – 2.049,61 2.049,61 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 7.325,42 7.325,42 – 2.554,12 2.554,12 – 2.554,12 2.554,12 – 0.467,51 0.467,51 – sdnuF tnedivorP etatS .1 7.948,1 7.948,1 – 5.286,1 5.286,1 – 5.286,1 5.286,1 – 2.671,1 2.671,1 – srehtO .2 2.432,32 2.432,32 – 0.839,91 0.839,91 – 0.839,91 0.839,91 – 2.426,05 2.426,05 – )4 ot 1( sdnuF evreseR.IIIV 0.82 0.82 – 0.51 0.51 – 0.51 0.51 – 2.51 2.51 – sdnuF evreseR laweneR/noitaicerpeD .1 0.000,21 0.000,21 – 0.000,5 0.000,5 – 0.000,5 0.000,5 – 0.285,63 0.285,63 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 2.602,11 2.602,11 – 0.329,41 0.329,41 – 0.329,41 0.329,41 – 0.720,41 0.720,41 – srehtO .4 8.387,053 8.387,053 – 9.790,613 9.790,613 – 8.790,313 8.790,313 – 7.750,923 7.750,923 – )4 ot 1( secnavdA dna stisopeD .XI 8.230,26 8.230,26 – 9.319,65 9.319,65 – 9.319,65 9.319,65 – 9.648,26 9.648,26 – stisopeD liviC .1 9.191,772 9.191,772 – 9.239,842 9.239,842 – 8.239,542 8.239,542 – 3.273,452 3.273,452 – sdnuF lacoL fo stisopeD .2 8.001,3 8.001,3 – 8.001,3 8.001,3 – 8.001,3 8.001,3 – 8.553,5 8.553,5 – secnavdA liviC .3 3.854,8 3.854,8 – 3.051,7 3.051,7 – 3.051,7 3.051,7 – 7.284,6 7.284,6 – srehtO .4 0.346,401,1 0.346,401,1 – 0.372,820,1 0.372,820,1 – 0.372,820,1 0.372,820,1 – 1.461,009,1 1.461,009,1 – )4 ot 1( suoenallecsiM dna esnepsuS .X 7.63 7.63 – 2.43 2.43 – 2.43 2.43 – 6.433,1 6.433,1 – esnepsuS .1 0.000,01 0.000,01 – 0.000,01 0.000,01 – 0.000,01 0.000,01 – 2.898,798,1 2.898,798,1 – stnuoccA tnemtsevnI ecnalaB hsaC .2 9.876,615 9.876,615 – 5.136,084 5.136,084 – 5.136,084 5.136,084 – – – – IBR htiw stisopeD .3 4.729,775 4.729,775 – 3.706,735 3.706,735 – 3.706,735 3.706,735 – 3.139 3.139 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 6.219,33 6.219,33 – 5.978,33 5.978,33 – 6.219,33 6.219,33 – 4.150,371 4.150,371 – secnattimeR.IIX 8.063,23 6.665,63 7.480,37 7.062,35 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 8.509,92- 1.788,13- 1.538,17- 2.110,53- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 0.554,2 5.976,4 6.942,1 5.942,81 )B+A( )–( ticfieD/)+( sulpruS llarevO .C 9.454,2 4.976,4 5.942,1 5.942,81 )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 9.454,2 4.976,4 5.942,1 2.264,31 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 3.138 1.848,3- 3.652 3.013,71- ecnalaB gninepO )a 2.682,3 3.138 8.505,1 1.848,3- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – – – 3.787,4 )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAAppendix IV 287 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ANAYRAH )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.597,991,1 5.467,460,1 9.030,531 0.102,631,1 9.375,439 2.726,102 6.393,120,1 9.865,059 6.428,07 1.733,488 2.505,038 9.138,35 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 8.522,751 0.591,22 9.030,531 2.545,822 1.819,62 2.726,102 8.150,89 2.722,72 6.428,07 6.341,96 7.113,51 9.138,35 $)stnuoccA cilbuP gnidulcxE( 0.761,88 1.042- 0.704,88 7.618,46 6.459,2- 3.177,76 0.930,95 0.935,2- 0.875,16 3.551,73 8.012,11- 1.663,84 )2 + 1( yaltuO latipaC latoT .I 0.978,28 1.042- 0.911,38 6.141,06 6.459,2- 2.690,36 4.294,55 0.935,2- 4.130,85 3.842,43 8.012,11- 1.954,54 )b + a( tnempoleveD .1 2.195,42 – 2.195,42 0.329,71 – 0.329,71 8.845,82 – 8.845,82 6.579,81 – 6.579,81 )9 ot 1( secivreS laicoS )a( 1.345,2 – 1.345,2 0.490,2 – 0.490,2 5.345,2 – 5.345,2 6.068,1 – 6.068,1 erutluC dna trA ,stropS ,noitacudE .1 0.187,5 – 0.187,5 5.753 – 5.753 0.393 – 0.393 7.846 – 7.846 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 0.671,21 – 0.671,21 9.146,9 – 9.146,9 2.243,01 – 2.243,01 6.995,9 – 6.995,9 noitatinaS dna ylppuS retaW .4 0.023,1 – 0.023,1 5.369 – 5.369 0.003,1 – 0.003,1 1.503 – 1.503 gnisuoH .5 – – – 0.002,2 – 0.002,2 0.052,01 – 0.052,01 7.772,4 – 7.772,4 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 5.511 – 5.511 4.22 – 4.22 0.63 – 0.63 5.21 – 5.21 sessalC drawkcaB rehtO dna sebirT 7.032,1 – 7.032,1 1.304,1 – 1.304,1 1.862,2 – 1.862,2 4.865 – 4.865 erafleW dna ytiruceS laicoS .8 9.424,1 – 9.424,1 6.042,1 – 6.042,1 1.614,1 – 1.614,1 9.207,1 – 9.207,1 * srehtO .9 7.782,85 1.042- 8.725,85 6.812,24 6.459,2- 2.371,54 6.349,62 0.935,2- 6.284,92 7.272,51 8.012,11- 5.384,62 )01 ot 1( secivreS cimonocE)b( 8.439 6.442- 4.971,1 5.243,1- 1.959,2- 6.616,1 4.795,1- 5.345,2- 1.649 3.035,01- 3.412,11- 0.486 )ix ot i( seitivitcA deillA dna erutlucirgA .1 – – – – – – – – – – – – yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 0.051 – 0.051 0.051 – 0.051 0.002 – 0.002 0.54 – 0.54 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 0.5 – 0.5 5.31 – 5.31 5.81 – 5.81 – – – seirehsiF )v – – – – – – – – – – – – efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 6.44- 6.442- 0.002 1.956,2- 1.959,2- 0.003 5.343,2- 5.345,2- 0.002 3.412,11- 3.412,11- – gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 4.428 – 4.428 1.351,1 – 1.351,1 6.725 – 6.725 0.936 – 0.936 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix – – – – – – – – – – – – tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 0.552,7 – 0.552,7 2.283,5 – 2.283,5 0.200,6 – 0.200,6 3.356,9 – 3.356,9 lortnoC doolF 1.533,91 – 1.533,91 0.579,51 – 0.579,51 0.000,3 – 0.000,3 4.966 – 4.966 ygrenE .5 2.25 – 2.25 3.04 – 3.04 5.67 – 5.67 2.21 – 2.21 )vi ot i( slareniM dna yrtsudnI .6 0.05 – 0.05 0.04 – 0.04 0.47 – 0.47 0.01 – 0.01 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 2.2 – 2.2 3.0 – 3.0 5.2 – 5.2 2.2 – 2.2 # srehtO )vi 5.240,03 5.4 0.830,03 6.448,12 5.4 1.048,12 5.341,91 5.4 0.931,91 1.371,51 5.3 6.961,51 )ii + i( tropsnarT .7 0.061,72 – 0.061,72 1.066,02 – 1.066,02 0.002,71 – 0.002,71 1.267,31 – 1.267,31 segdirB dna sdaoR )i 5.288,2 5.4 0.878,2 5.481,1 5.4 0.081,1 5.349,1 5.4 0.939,1 0.114,1 5.3 5.704,1 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 288 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ANAYRAH )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 1.866 – 1.866 0.913 – 0.913 0.913 – 0.913 1.592 – 1.592 )ii + i( secivreS cimonocE lareneG.01 1.866 – 1.866 0.913 – 0.913 0.913 – 0.913 1.592 – 1.592 msiruoT )i – – – – – – – – – – – – @@ srehtO )ii 0.882,5 – 0.882,5 1.576,4 – 1.576,4 6.645,3 – 6.645,3 0.709,2 – 0.709,2 )secivreS lareneG( tnempoleveD-noN .2 7.011,59 7.011,59 – 6.631,48 6.631,48 – 7.990,99 7.990,99 – 7.637,08 7.637,08 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 2.014,4 2.014,4 – 8.613,9 8.613,9 – 8.613,9 8.613,9 – 1.072,8 1.072,8 – snaoL tekraM .1 8.3 8.3 – 8.7 8.7 – 8.7 8.7 – 8.01 8.01 – CIL morf snaoL .2 0.000,56 0.000,56 – 1.410,94 1.410,94 – 0.000,56 0.000,56 – 5.417,85 5.417,85 – sknaB rehto dna IBS morf snaoL .3 9.671,3 9.671,3 – 9.886,2 9.886,2 – 7.546,2 7.546,2 – 6.425,2 6.425,2 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 3.162 3.162 – 8.771 8.771 – 1.132 1.132 – 1.181 1.181 – noitaroproC 0.010,01 0.010,01 – 0.010,01 0.010,01 – 0.010,01 0.010,01 – – – – IBR morf AMW .6 5.832,8 5.832,8 – 9.290,7 9.290,7 – 6.148,5 6.148,5 – 6.834,5 6.834,5 – FSSN ot deussi seitiruceS laicepS .7 1.010,4 1.010,4 – 3.828,5 3.828,5 – 6.640,6 6.640,6 – 0.795,5 0.795,5 – srehtO .8 – – – 3.220,2 3.220,2 – 3.220,2 3.220,2 – 3.220,2 3.220,2 – sdnoB noitasnepmoC dnaL :hcihw fo 3.466,1 3.466,1 – 8.466,1 8.466,1 – 3.552,1 3.552,1 – 4.735,1 4.735,1 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 6.646,1 6.646,1 – 1.646,1 1.646,1 – 6.632,1 6.632,1 – 2.915,1 2.915,1 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 7.71 7.71 – 7.81 7.81 – 7.81 7.81 – 2.81 2.81 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 7.71 7.71 – 7.81 7.81 – 7.81 7.81 – 2.81 2.81 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 9.392,74 0.076 9.326,64 3.159,631 4.590,3 9.558,331 7.766,31 1.124,4 6.642,9 7.824,8 9.269,2 8.564,5 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 9.886,64 0.56 9.326,64 9.554,531 0.006,1 9.558,331 6.643,11 0.001,2 6.642,9 1.302,7 3.737,1 8.564,5 )b + a( sesopruP tnempoleveD .1 0.56 0.56 – 0.016,1 0.006,1 0.01 0.011,2 0.001,2 0.01 3.737,1 3.737,1 – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 0.56 0.56 – 0.016,1 0.006,1 0.01 0.011,2 0.001,2 0.01 3.737,1 3.737,1 – )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – – – – srehtO .7 9.326,64 – 9.326,64 9.548,331 – 9.548,331 6.632,9 – 6.632,9 8.564,5 – 8.564,5 )01 ot 1( secivreS cimonocE )b 0.005 – 0.005 0.078,1 – 0.078,1 1.0 – 1.0 – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 7.49 – 7.49 1.901 – 1.901 5.611 – 5.611 7.722,2 – 7.722,2 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 2.467,14 – 2.467,14 8.691,521 – 8.691,521 0.000,6 – 0.000,6 1.181,1 – 1.181,1 stcejorP rewoP .6Appendix IV 289 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ANAYRAH )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.002 – 0.002 0.002 – 0.002 0.002 – 0.002 0.051 – 0.051 seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 0.51 – 0.51 0.01 – 0.01 0.02 – 0.02 9.6 – 9.6 tnempoleveD laruR .9 0.050,4 – 0.050,4 0.064,6 – 0.064,6 0.009,2 – 0.009,2 0.009,1 – 0.009,1 srehtO.01 0.506 0.506 – 4.594,1 4.594,1 – 1.123,2 1.123,2 – 6.522,1 6.522,1 – )b + a( sesopruP tnempoleveD-noN .2 0.506 0.506 – 4.594,1 4.594,1 – 1.123,2 1.123,2 – 6.522,1 6.522,1 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 0.008,51 0.008,51 – 0.003,61 0.003,61 – 0.087,32 0.087,32 – 4.660,71 4.660,71 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 0.005,51 0.005,51 – 0.000,61 0.000,61 – 0.714,32 0.714,32 – 0.377,61 0.377,61 – sdnuF tnedivorP etatS .1 0.003 0.003 – 0.003 0.003 – 0.363 0.363 – 4.392 4.392 – srehtO .2 5.730,5 5.730,5 – 7.690,8 7.690,8 – 5.757,8 5.757,8 – 7.163,41 7.163,41 – )4 ot 1( sdnuF evreseR.IIIV 0.524 0.524 – 0.591 0.591 – 0.591 0.591 – 0.592 0.592 – sdnuF evreseR laweneR/noitaicerpeD .1 0.059 0.059 – 0.555,3 0.555,3 – 0.052,5 0.052,5 – 2.119 2.119 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 5.266,3 5.266,3 – 7.643,4 7.643,4 – 5.213,3 5.213,3 – 6.551,31 6.551,31 – srehtO .4 0.275,291 0.275,291 – 0.578,471 0.578,471 – 3.613,161 3.613,161 – 0.402,661 0.402,661 – )4 ot 1( secnavdA dna stisopeD .XI 0.005,52 0.005,52 – 0.005,32 0.005,32 – 0.079,61 0.079,61 – 6.157,72 6.157,72 – stisopeD liviC .1 0.24 0.24 – 0.53 0.53 – 3.991 3.991 – 7.061 7.061 – sdnuF lacoL fo stisopeD .2 0.082 0.082 – 0.092 0.092 – 0.033 0.033 – 5.962 5.962 – secnavdA liviC .3 0.057,661 0.057,661 – 0.050,151 0.050,151 – 0.718,341 0.718,341 – 1.220,831 1.220,831 – srehtO .4 0.002,876 0.002,876 – 0.062,875 0.062,875 – 0.579,365 0.579,365 – 9.565,394 9.565,394 – )4 ot 1( suoenallecsiM dna esnepsuS .X 0.006,46 0.006,46 – 0.005,5 0.005,5 – 9.803,6 9.803,6 – 2.360,5 2.360,5 – esnepsuS .1 0.035,316 0.035,316 – 0.096,275 0.096,275 – 2.432,755 2.432,755 – 6.134,884 6.134,884 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 0.07 0.07 – 0.07 0.07 – 9.134 9.134 – 1.17 1.17 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 0.059,57 0.059,57 – 0.001,17 0.001,17 – 0.305,09 0.305,09 – 0.182,56 0.182,56 – secnattimeR.IIX 5.308,221- 5.139,601- 2.575,59- 2.291,38- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 8.872,68 6.010,621 9.809,211 1.744,87 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 8.425,63- 1.970,91 7.333,71 1.547,4- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 8.425,63- 1.970,91 7.333,71 1.547,4- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 8.434- 9.016- 8.791- 8.382,7 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 8.941 7.067 8.420,2- 1.325,6- ecnalaB gninepO )a 9.482- 8.941 7.222,2- 7.067 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 0.090,63- 0.096,91 5.135,71 9.820,21- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 290 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP LAHCAMIH )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.005,98 8.939,65 2.065,23 7.541,28 8.425,94 9.026,23 2.682,87 9.537,74 3.055,03 2.721,252 7.782,322 6.938,82 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 1.374,85 9.219,52 2.065,23 8.863,25 9.747,91 9.026,23 3.905,84 0.959,71 3.055,03 8.242,44 2.304,51 6.938,82 $)stnuoccA cilbuP gnidulcxE( 1.609,13 0.905,3 1.793,82 2.218,13 5.010,3 8.108,82 8.605,92 1.077,2 7.637,62 9.827,42 7.024 3.803,42 )2 + 1( yaltuO latipaC latoT .I 3.196,03 2.272,3 1.914,72 0.228,03 0.300,3 0.918,72 7.007,82 1.496,2 6.600,62 8.009,32 7.673 1.425,32 )b + a( tnempoleveD .1 0.849,7 4.123,1 6.626,6 3.820,8 4.211,1 9.519,6 6.570,7 1.980,1 5.689,5 7.912,5 7.22 0.791,5 )9 ot 1( secivreS laicoS )a( 8.972,2 1.055 7.927,1 0.199,2 0.027 0.172,2 7.263,2 0.027 7.246,1 6.903,1 – 6.903,1 erutluC dna trA ,stropS ,noitacudE .1 9.208 – 9.208 1.572,1 – 1.572,1 4.267 – 4.267 7.226 7.21 0.016 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 4.421,4 5.615 9.706,3 8.791,3 0.002 8.799,2 3.504,3 0.002 3.502,3 6.098,2 – 6.098,2 noitatinaS dna ylppuS retaW .4 3.493 8.481 5.902 7.653 1.951 6.791 8.743 1.951 7.881 7.991 – 7.991 gnisuoH .5 8.31 – 8.31 9.11 – 9.11 9.11 – 9.11 9.8 – 9.8 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 1.311 – 1.311 6.77 – 6.77 6.77 – 6.77 9.69 – 9.69 sessalC drawkcaB rehtO dna sebirT 1.991 0.06 1.931 0.101 0.03 0.17 0.69 0.01 0.68 3.87 – 3.87 erafleW dna ytiruceS laicoS .8 8.02 0.01 8.01 1.71 3.3 8.31 0.21 – 0.21 0.31 0.01 0.3 * srehtO .9 3.347,22 8.059,1 5.297,02 7.397,22 6.098,1 2.309,02 1.526,12 0.506,1 1.020,02 1.186,81 0.453 1.723,81 )01 ot 1( secivreS cimonocE)b( 8.515 – 8.515 1.394 – 1.394 4.015 – 4.015 1.333 4.26- 5.593 )ix ot i( seitivitcA deillA dna erutlucirgA .1 5.94 – 5.94 3.53 – 3.53 8.53 – 8.53 7.52- 4.26- 6.63 yrdnabsuH porC )i 2.572 – 2.572 8.882 – 8.882 7.823 – 7.823 0.202 – 0.202 noitavresnoC retaW dna lioS )ii 8.64 – 8.64 0.35 – 0.35 5.25 – 5.25 5.201 – 5.201 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 0.41 – 0.41 6.31 – 6.31 4.9 – 4.9 0.31 – 0.31 seirehsiF )v 9.69 – 9.69 6.35 – 6.35 5.04 – 5.04 0.83 – 0.83 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 6.13 – 6.13 1.74 – 1.74 8.14 – 8.14 7.1 – 7.1 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 8.1 – 8.1 8.1 – 8.1 8.1 – 8.1 7.1 – 8.1 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 9.41 – 9.41 1.64 – 1.64 0.5 – 0.5 3.6 – 3.6 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 6.483,4 1.05 5.433,4 3.914,4 0.052 3.961,4 0.546,4 0.052 0.593,4 8.060,5 – 8.060,5 lortnoC doolF 0.007,2 – 0.007,2 0.056,2 – 0.056,2 0.056,2 – 0.056,2 3.280,3 – 3.280,3 ygrenE .5 5.665 0.05 5.615 9.356 0.002 9.354 0.456 0.002 0.454 6.293 – 6.293 )vi ot i( slareniM dna yrtsudnI .6 5.665 0.05 5.615 9.356 0.002 9.354 0.456 0.002 0.454 6.293 – 6.293 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM – – – – – – – – – – – – # srehtO )vi 9.770,31 0.076,1 9.704,11 7.601,31 6.044,1 1.666,11 8.319,11 0.530,1 8.878,01 4.729,8 4.614 0.115,8 )ii + i( tropsnarT .7 8.423,21 0.085,1 8.447,01 3.274,21 6.024,1 7.150,11 6.682,11 0.510,1 6.172,01 7.363,8 4.614 4.749,7 segdirB dna sdaoR )i 1.357 0.09 1.366 3.436 0.02 3.416 2.726 0.02 2.706 6.365 – 6.365 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 291 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP LAHCAMIH )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 7.384,1 7.081 0.303,1 6.424,1 – 6.424,1 9.642,1 0.021 9.621,1 6.878 – 6.878 )ii + i( secivreS cimonocE lareneG.01 6.73 – 6.73 5.05 – 5.05 0.03 – 0.03 2.22 – 2.22 msiruoT )i 1.644,1 7.081 4.562,1 1.473,1 – 1.473,1 9.612,1 0.021 9.690,1 4.658 – 4.658 @@ srehtO )ii 8.412,1 8.632 0.879 2.099 5.7 7.289 1.608 0.67 1.037 2.828 0.44 2.487 )secivreS lareneG( tnempoleveD-noN .2 8.955,12 8.955,12 – 3.275,51 3.275,51 – 3.543,41 3.543,41 – 6.239,18 6.239,18 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 5.373,21 5.373,21 – 5.558,7 5.558,7 – 5.558,7 5.558,7 – 6.341,7 6.341,7 – snaoL tekraM .1 3.883 3.883 – 3.883 3.883 – 3.883 3.883 – 3.184 3.184 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 0.003,3 0.003,3 – 0.040,3 0.040,3 – 0.040,3 0.040,3 – 0.046,2 0.046,2 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 0.09 0.09 – 0.581 0.581 – 0.06 0.06 – 9.323 9.323 – noitaroproC 1.0 1.0 – 1.0 1.0 – 1.0 1.0 – 2.628,76 2.628,76 – IBR morf AMW .6 7.075,4 7.075,4 – 2.023,3 2.023,3 – 2.812,2 2.812,2 – 3.489,1 3.489,1 – FSSN ot deussi seitiruceS laicepS .7 3.738 3.738 – 2.387 2.387 – 2.387 2.387 – 2.335,1 2.335,1 – srehtO .8 1.53 1.53 – 2.07 2.07 – 2.07 2.07 – 2.07 2.07 – sdnoB noitasnepmoC dnaL :hcihw fo 4.527 4.527 – 3.317 3.317 – 4.286 4.286 – 6.566 6.566 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 2.917 2.917 – 5.607 5.607 – 6.576 6.576 – 6.356 6.356 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 2.6 2.6 – 8.6 8.6 – 8.6 8.6 – 9.11 9.11 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 2.6 2.6 – 8.6 8.6 – 8.6 8.6 – 9.11 9.11 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 9.182,4 8.811 1.361,4 0.172,4 9.154 1.918,3 9.479,3 3.161 6.318,3 9.147,4 6.012 3.135,4 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 9.812,4 8.55 1.361,4 5.881,4 4.963 1.918,3 4.719,3 8.301 6.318,3 1.717,4 0.681 1.135,4 )b + a( sesopruP tnempoleveD .1 9.86 8.5 1.36 8.66 2.33 6.33 4.76 8.3 6.36 8.76 7.02 1.74 )7 ot 1 ( secivreS laicoS )a – – – – – – – – – 0.02 0.02 – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 8.56 8.5 0.06 2.36 2.33 0.03 8.36 8.3 0.06 8.74 7.0 1.74 )gnisuoH( stnavreS tnemnrevoG .6 1.3 – 1.3 6.3 – 6.3 6.3 – 6.3 – – – srehtO .7 0.051,4 0.05 0.001,4 7.121,4 2.633 5.587,3 0.058,3 0.001 0.057,3 3.946,4 3.561 0.484,4 )01 ot 1( secivreS cimonocE )b – – – 9.062 4.522 5.53 0.05 0.05 – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 – – – – – – – – – 9.244 – 9.244 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 0.001,4 – 0.001,4 0.057,3 – 0.057,3 0.057,3 – 0.057,3 1.140,4 – 1.140,4 stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 292 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP LAHCAMIH )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 0.05 0.05 – 8.011 8.011 – 0.05 0.05 – 3.561 3.561 – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 – – – – – – – – – – – – srehtO.01 0.36 0.36 – 5.28 5.28 – 5.75 5.75 – 8.42 6.42 3.0 )b + a( sesopruP tnempoleveD-noN .2 0.36 0.36 – 5.28 5.28 – 5.75 5.75 – 8.42 6.42 3.0 )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 0.052,41 0.052,41 – 0.000,31 0.000,31 – 0.000,31 0.000,31 – 0.776,91 0.776,91 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 0.000,41 0.000,41 – 0.057,21 0.057,21 – 0.057,21 0.057,21 – 6.085,91 6.085,91 – sdnuF tnedivorP etatS .1 0.052 0.052 – 0.052 0.052 – 0.052 0.052 – 4.69 4.69 – srehtO .2 2.01 2.01 – 2.01 2.01 – 2.01 2.01 – 4.095,1 4.095,1 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 – – – – – – – – – – – – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 2.01 2.01 – 2.01 2.01 – 2.01 2.01 – 4.095,1 4.095,1 – srehtO .4 8.837,3 8.837,3 – 8.837,3 8.837,3 – 8.837,3 8.837,3 – 2.871,71 2.871,71 – )4 ot 1( secnavdA dna stisopeD .XI 7.897 7.897 – 7.897 7.897 – 7.897 7.897 – 2.947,31 2.947,31 – stisopeD liviC .1 0.051,2 0.051,2 – 0.051,2 0.051,2 – 0.051,2 0.051,2 – 8.717 8.717 – sdnuF lacoL fo stisopeD .2 0.527 0.527 – 0.527 0.527 – 0.527 0.527 – 5.548 5.548 – secnavdA liviC .3 1.56 1.56 – 1.56 1.56 – 1.56 1.56 – 8.568,1 8.568,1 – srehtO .4 1.422,8 1.422,8 – 1.422,8 1.422,8 – 1.422,8 1.422,8 – 1.702,65 1.702,65 – )4 ot 1( suoenallecsiM dna esnepsuS .X 0.017,1 0.017,1 – 0.017,1 0.017,1 – 0.017,1 0.017,1 – 4.685,4 4.685,4 – esnepsuS .1 0.005,1 0.005,1 – 0.005,1 0.005,1 – 0.005,1 0.005,1 – 5.026,15 5.026,15 – stnuoccA tnemtsevnI ecnalaB hsaC .2 0.000,5 0.000,5 – 0.000,5 0.000,5 – 0.000,5 0.000,5 – – – – IBR htiw stisopeD .3 1.41 1.41 – 1.41 1.41 – 1.41 1.41 – 2.0 2.0 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 7.308,4 7.308,4 – 7.308,4 7.308,4 – 7.308,4 7.308,4 – 5.504,54 5.504,54 – secnattimeR.IIX 1.657,4- 6.805,2- 4.864 0.634,91- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 7.055,2 7.742,4- 4.864- 1.931,02 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 4.502,2- 3.657,6- – 0.307 )B+A( )–( ticfieD/)+( sulpruS llarevO .C 4.502,2- 3.657,6- – 0.307 )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 4.502,2- 3.657,6- – 7.210,1 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 7.812,41- 4.264,7- 1.400,21- 0.574,8- ecnalaB gninepO )a 1.424,61- 7.812,41- 1.400,21- 4.264,7- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – – – 2.764 )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – 8.677- )ten( IBR morf stfardrevO dna secnavdAAppendix IV 293 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA RIMHSAK DNA UMMAJ )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 8.292,033 7.341,99 – 8.296,352 4.711,88 – 0.954,022 6.298,58 – 1.050,174 4.530,624 6.410,54 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 4.775,591 7.341,91 – 7.778,041 3.196,41 – 4.450,211 8.437,41 – 7.964,56 1.554,02 6.410,54 $)stnuoccA cilbuP gnidulcxE( 7.365,571 – – 9.852,521 – – 6.444,69 – – 0.243,15 4.723,6 6.410,54 )2 + 1( yaltuO latipaC latoT .I 7.445,061 – – 4.975,511 – – 4.480,97 – – 0.262,54 0.964,5 9.297,93 )b + a( tnempoleveD .1 5.865,94 – – 1.386,34 – – 5.869,42 – – 4.580,61 8.026 5.464,51 )9 ot 1( secivreS laicoS )a( 5.130,41 – – 4.041,5 – – 5.198,4 – – 9.703,5 – 9.703,5 erutluC dna trA ,stropS ,noitacudE .1 0.430,6 – – 0.542,7 – – 8.673,7 – – 3.621,2 – 3.621,2 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 2.873,6 – – 0.897,4 – – 0.087,4 – – 3.507,5 – 3.507,5 noitatinaS dna ylppuS retaW .4 5.22 – – 5.22 – – 5.22 – – 1.88 – 1.88 gnisuoH .5 0.957,7 – – 2.464,3 – – 2.462,5 – – 0.275,1 – 0.275,1 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 3.374 – – 9.574 – – 8.354 – – 3.422 – 3.422 sessalC drawkcaB rehtO dna sebirT 9.967,01 – – 2.387,02 – – 6.077 – – 9.338 8.026 1.312 erafleW dna ytiruceS laicoS .8 2.001,4 – – 8.357,1 – – 1.904,1 – – 5.722 – 5.722 * srehtO .9 2.679,011 – – 4.698,17 – – 9.511,45 – – 6.671,92 2.848,4 4.823,42 )01 ot 1( secivreS cimonocE)b( 8.541,21 – – 9.723,7 – – 4.551,7 – – 5.438,5 5.276,3 0.261,2 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.576,7 – – 2.000,4 – – 2.978,3 – – 5.878 2.0 3.878 yrdnabsuH porC )i 4.34 – – 4.72 – – 3.32 – – 4.06 – 4.06 noitavresnoC retaW dna lioS )ii 0.896 – – 7.184 – – 7.184 – – 0.832 – 0.832 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 1.79 – – 4.16 – – 4.16 – – 3.37 – 3.37 seirehsiF )v 4.418 – – 0.735 – – 0.764 – – 5.586 – 5.586 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 9.785,2 – – 2.739,1 – – 9.989,1 – – 2.466,3 3.276,3 1.8- gnisuoheraW dna egarotS dooF)iiiv 0.081 – – 0.081 – – 0.081 – – 0.081 – 0.081 noitacudE dna hcraeseR larutlucirgA )xi 0.05 – – 0.301 – – 9.27 – – 4.35 – 4.35 noitarepo-oC )x – – – – – – – – – 2.1 – 2.1 @ srehtO )ix 8.351,91 – – 9.480,31 – – 4.480,31 – – 8.902,7 2.041,1 6.960,6 tnempoleveD laruR .2 6.495 – – 0.005 – – 0.005 – – 8.797,1 5.53 3.267,1 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 9.257,8 – – 9.094,4 – – 7.443,4 – – 8.684,2 – 8.684,2 lortnoC doolF 7.077,82 – – 1.260,01 – – 1.758,3 – – 7.424,1 – 7.424,1 ygrenE .5 5.472,1 – – 5.126,1 – – 3.210,1 – – 3.652,1 – 3.652,1 )vi ot i( slareniM dna yrtsudnI .6 0.712,1 – – 4.455,1 – – 3.549 – – 5.412,1 – 5.412,1 seirtsudnI llamS dna egalliV )i 5.72 – – 3.53 – – 3.53 – – 6.71 – 6.71 seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii 0.03 – – 8.13 – – 8.13 – – 2.42 – 2.42 seirtsudnI lacigrullateM – – – – – – – – – – – – # srehtO )vi 2.645,01 – – 0.832,21 – – 0.590,9 – – 9.805,4 – 9.805,4 )ii + i( tropsnarT .7 0.005,01 – – 0.061,21 – – 0.050,9 – – 9.305,4 – 9.305,4 segdirB dna sdaoR )i 2.64 – – 0.87 – – 0.54 – – 0.5 – 0.5 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 294 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA RIMHSAK DNA UMMAJ )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 8.541,2 – – 5.421 – – 5.421 – – 2.401 – 2.401 tnemnorivnE dna ygolonhceT ,ecneicS .9 9.195,72 – – 5.644,22 – – 5.249,41 – – 7.355,4 – 7.355,4 )ii + i( secivreS cimonocE lareneG.01 3.853,3 – – 6.065,1 – – 3.851,1 – – 1.844,1 – 1.844,1 msiruoT )i 6.332,42 – – 9.588,02 – – 1.487,31 – – 6.501,3 – 6.501,3 @@ srehtO )ii 0.910,51 – – 5.976,9 – – 2.063,71 – – 1.080,6 4.858 7.122,5 )secivreS lareneG( tnempoleveD-noN .2 5.899,79 5.899,79 – 3.289,68 3.289,68 – 8.427,48 8.427,48 – 8.263,48 8.263,48 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 9.609,8 9.609,8 – 8.152,4 8.152,4 – 0.765,31 0.765,31 – 5.738,2 5.738,2 – snaoL tekraM .1 2.695,1 2.695,1 – 7.115,1 7.115,1 – – – – 7.115,1 7.115,1 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 9.741,4 9.741,4 – 6.748,3 6.748,3 – – – – 1.598,3 1.598,3 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 – – – – – – – – – – – – noitaroproC 0.000,08 0.000,08 – 1.624,37 1.624,37 – 8.751,17 8.751,17 – 3.522,27 3.522,27 – IBR morf AMW .6 – – – – – – – – – 6.046,1 6.046,1 – FSSN ot deussi seitiruceS laicepS .7 5.743,3 5.743,3 – 1.549,3 1.549,3 – – – – 7.252,2 7.252,2 – srehtO .8 3.122,1 3.122,1 – 7.610,2 7.610,2 – – – – 7.610,2 7.610,2 – sdnoB noitasnepmoC dnaL :hcihw fo 2.541,1 2.541,1 – 1.531,1 1.531,1 – 8.761,1 8.761,1 – 2.221,1 2.221,1 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 2.541,1 2.541,1 – 1.531,1 1.531,1 – 8.761,1 8.761,1 – 2.221,1 2.221,1 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 – – – – – – – – – – – – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i – – – – – – – – – – – – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 0.078 – – 5.729 – – 0.578 – – 0.868 0.868 – )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 0.078 – – 5.729 – – 0.578 – – 0.868 0.868 – )b + a( sesopruP tnempoleveD .1 0.052 – – 5.761 – – 0.552 – – 0.55 0.55 – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 – – – 5.7 – – 0.5 – – 5.3 5.3 – )gnisuoH( stnavreS tnemnrevoG .6 0.052 – – 0.061 – – 0.052 – – 5.15 5.15 – srehtO .7 0.026 – – 0.067 – – 0.026 – – 0.318 0.318 – )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 – – – – – – – – – – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 – – – – – – – – – – – – stcejorP rewoP .6Appendix IV 295 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA RIMHSAK DNA UMMAJ )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 0.023 – – 0.064 – – 0.023 – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 0.003 – – 0.003 – – 0.003 – – 0.318 0.318 – srehtO.01 – – – – – – – – – – – – )b + a( sesopruP tnempoleveD-noN .2 – – – – – – – – – – – – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 7.211,24 – – 3.096,32 – – 3.096,32 – – 0.405,61 0.405,61 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 7.219,14 – – 3.015,32 – – 3.015,32 – – 2.189,41 2.189,41 – sdnuF tnedivorP etatS .1 0.002 – – 0.081 – – 0.081 – – 8.225,1 8.225,1 – srehtO .2 8.000,3 – – 1.612,3 – – 4.838,2 – – 6.956,11 6.956,11 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 – – – – – – – – – – – – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 8.000,3 – – 1.612,3 – – 4.838,2 – – 6.956,11 6.956,11 – srehtO .4 4.366,7 – – 6.445,7 – – 6.187,5 – – 4.991,23 4.991,23 – )4 ot 1( secnavdA dna stisopeD .XI 0.011 – – 0.011 – – 0.011 – – 3.989,61 3.989,61 – stisopeD liviC .1 4.334,7 – – 6.413,7 – – 6.155,5 – – 6.637,8 6.637,8 – sdnuF lacoL fo stisopeD .2 0.021 – – 0.021 – – 0.021 – – 4.032,4 4.032,4 – secnavdA liviC .3 – – – – – – – – – 2.342,2 2.342,2 – srehtO .4 5.806 – – 0.806,3 – – 5.606,3 – – 0.136,061 0.136,061 – )4 ot 1( suoenallecsiM dna esnepsuS .X 5.806 – – 0.806,3 – – 5.606,3 – – 5.532,5 5.532,5 – esnepsuS .1 – – – – – – – – – 0.016,451 0.016,451 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 – – – – – – – – – 5.587 5.587 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 0.033,1 – – 0.033,1 – – 0.033,1 – – 1.163,211 1.163,211 – secnattimeR.IIX 3.423,06 8.392,24 4.800,13 4.309,3- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 8.537,39- 6.182,07- 7.771,96- 5.920,5 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 5.114,33- 8.789,72- 3.961,83- 0.621,1 )B+A( )–( ticfieD/)+( sulpruS llarevO .C 5.114,33- 8.789,72- 3.961,83- 0.621,1 )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 5.150,33- 1.698,92- 3.908,73- 3.58 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 6.257,23 2.02 5.12- 1.56- ecnalaB gninepO )a 9.892- 9.578,92- 8.038,73- 2.02 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 0.063- 0.063- 0.063- 2.892,3 )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – 3.862,2 – 5.752,2- )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 296 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA DNAHKRAHJ )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.950,690,1 0.866,079 5.193,521 8.066,580,1 1.772,029 6.383,561 6.676,126 6.868,325 0.808,79 6.186,069 0.785,798 6.490,36 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 7.704,741 1.610,22 5.193,521 5.006,981 8.612,42 6.383,561 1.794,121 1.986,32 0.808,79 0.664,28 4.173,91 6.490,36 $)stnuoccA cilbuP gnidulcxE( 9.719,901 5.052 4.766,901 2.943,88 2.877 9.075,78 8.557,68 5.052 3.505,68 4.924,55 2.822 2.102,55 )2 + 1( yaltuO latipaC latoT .I 0.982,301 0.03 0.952,301 2.360,18 0.03 2.330,18 8.555,18 0.03 8.525,18 1.661,25 – 1.661,25 )b + a( tnempoleveD .1 4.312,71 0.03 4.381,71 1.120,51 0.03 1.199,41 9.712,61 0.03 9.781,61 0.590,9 – 0.590,9 )9 ot 1( secivreS laicoS )a( 0.872,2 – 0.872,2 3.847,1 – 3.847,1 3.320,2 – 3.320,2 7.928 – 7.928 erutluC dna trA ,stropS ,noitacudE .1 0.154,6 – 0.154,6 5.937,4 – 5.937,4 3.092,4 – 3.092,4 7.906,2 – 7.906,2 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 0.508,2 – 0.508,2 8.947,2 – 8.947,2 9.767,2 – 9.767,2 2.293,1 – 2.293,1 noitatinaS dna ylppuS retaW .4 0.086 0.03 0.056 0.096 0.03 0.066 0.087 0.03 0.057 9.694 – 9.694 gnisuoH .5 – – – – – – – – – – – – tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 4.770,3 – 4.770,3 5.903,3 – 5.903,3 9.851,3 – 9.851,3 2.727,1 – 2.727,1 sessalC drawkcaB rehtO dna sebirT 0.334,1 – 0.334,1 1.933,1 – 1.933,1 0.045,2 – 0.045,2 2.006,1 – 2.006,1 erafleW dna ytiruceS laicoS .8 0.984 – 0.984 8.444 – 8.444 5.756 – 5.756 2.934 – 2.934 * srehtO .9 6.570,68 – 6.570,68 1.240,66 – 1.240,66 9.733,56 – 9.733,56 1.170,34 – 1.170,34 )01 ot 1( secivreS cimonocE)b( 6.871,8 – 6.871,8 4.435,1 – 4.435,1 4.494,1 – 4.494,1 0.339 – 0.339 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.051 – 0.051 0.091 – 0.091 0.091 – 0.091 1.48 – 1.48 yrdnabsuH porC )i 6.763,5 – 6.763,5 0.053 – 0.053 0.053 – 0.053 7.843 – 7.843 noitavresnoC retaW dna lioS )ii 0.207 – 0.207 6.642 – 6.642 6.642 – 6.642 9.38 – 9.38 yrdnabsuH laminA )iii 0.091 – 0.091 7.521 – 7.521 7.521 – 7.521 0.921 – 0.921 tnempoleveD yriaD )vi 8.597 – 8.597 7.373 – 7.373 7.333 – 7.333 7.79 – 7.79 seirehsiF )v – – – – – – – – – 0.03 – 0.03 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 0.725 – 0.725 1.302 – 1.302 1.302 – 1.302 0.421 – 0.421 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 2.644 – 2.644 3.54 – 3.54 3.54 – 3.54 6.53 – 6.53 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 0.525,71 – 0.525,71 6.950,81 – 6.950,81 0.429,21 – 0.429,21 2.206,31 – 2.206,31 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 0.023,81 – 0.023,81 6.896,21 – 6.896,21 0.030,02 – 0.030,02 4.987,3 – 4.987,3 lortnoC doolF – – – – – – – – – – – – ygrenE .5 4.171 – 4.171 0.07 – 0.07 0.07 – 0.07 6.11 – 6.11 )vi ot i( slareniM dna yrtsudnI .6 0.05 – 0.05 – – – – – – – – – seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii 4.17 – 4.17 0.06 – 0.06 0.06 – 0.06 6.1 – 6.1 seirtsudnI lacigrullateM 0.05 – 0.05 0.01 – 0.01 0.01 – 0.01 0.01 – 0.01 # srehtO )vi 6.021,14 – 6.021,14 5.310,33 – 5.310,33 5.371,03 – 5.371,03 5.995,42 – 5.995,42 )ii + i( tropsnarT .7 4.349,93 – 4.349,93 0.288,13 – 0.288,13 0.288,92 – 0.288,92 9.953,42 – 9.953,42 segdirB dna sdaoR )i 2.771,1 – 2.771,1 5.131,1 – 5.131,1 5.192 – 5.192 6.932 – 6.932 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 297 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA DNAHKRAHJ )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 0.067 – 0.067 0.666 – 0.666 0.646 – 0.646 3.531 – 3.531 )ii + i( secivreS cimonocE lareneG.01 0.067 – 0.067 0.646 – 0.646 0.646 – 0.646 3.531 – 3.531 msiruoT )i – – – 0.02 – 0.02 – – – – – – @@ srehtO )ii 9.826,6 5.022 4.804,6 0.682,7 2.847 8.735,6 0.002,5 5.022 5.979,4 3.362,3 2.822 1.530,3 )secivreS lareneG( tnempoleveD-noN .2 8.306,81 8.306,81 – 2.968,02 2.968,02 – 2.968,02 2.968,02 – 1.712,71 1.712,71 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 2.582,4 2.582,4 – 6.049,5 6.049,5 – 6.049,5 6.049,5 – 5.616,4 5.616,4 – snaoL tekraM .1 – – – – – – – – – – – – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 0.000,6 0.000,6 – 0.040,5 0.040,5 – 0.040,5 0.040,5 – 1.969,3 1.969,3 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 0.051 0.051 – 0.051 0.051 – 0.051 0.051 – 7.441 7.441 – noitaroproC – – – – – – – – – – – – IBR morf AMW .6 5.113,6 5.113,6 – 3.318,4 3.318,4 – 3.318,4 3.318,4 – 7.183,4 7.183,4 – FSSN ot deussi seitiruceS laicepS .7 2.758,1 2.758,1 – 3.529,4 3.529,4 – 3.529,4 3.529,4 – 1.501,4 1.501,4 – srehtO .8 2.77 2.77 – 3.541,2 3.541,2 – 3.541,2 3.541,2 – 3.611,2 3.611,2 – sdnoB noitasnepmoC dnaL :hcihw fo 8.760,2 8.760,2 – 1.617,1 1.617,1 – 1.617,1 1.617,1 – 7.185,1 7.185,1 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 6.740,2 6.740,2 – 0.056,1 0.056,1 – 0.056,1 0.056,1 – 7.855,1 7.855,1 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 2.02 2.02 – 1.66 1.66 – 1.66 1.66 – 9.22 9.22 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 2.02 2.02 – 1.66 1.66 – 1.66 1.66 – 9.22 9.22 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 1.818,61 0.490,1 1.427,51 0.666,87 3.358 7.218,77 0.651,21 3.358 7.203,11 8.732,8 4.443 4.398,7 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 1.426,61 0.009 1.427,51 1.825,87 4.517 7.218,77 0.240,21 3.937 7.203,11 8.002,8 4.703 4.398,7 )b + a( sesopruP tnempoleveD .1 0.590,1 0.048 0.552 4.019 4.576 0.532 3.439 3.996 0.532 3.233 3.272 0.06 )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 0.552 – 0.552 0.532 – 0.532 0.532 – 0.532 0.06 – 0.06 gnisuoH .5 0.055 0.055 – 1.674 1.674 – 0.005 0.005 – 4.231 4.231 – )gnisuoH( stnavreS tnemnrevoG .6 0.092 0.092 – 3.991 3.991 – 3.991 3.991 – 9.931 9.931 – srehtO .7 1.925,51 0.06 1.964,51 7.716,77 0.04 7.775,77 7.701,11 0.04 7.760,11 5.868,7 1.53 4.338,7 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 1.93 – 1.93 7.98 – 7.98 7.98 – 7.98 0.34 – 0.34 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 0.034,51 – 0.034,51 0.884,77 – 0.884,77 0.879,01 – 0.879,01 4.097,7 – 4.097,7 stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 298 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA DNAHKRAHJ )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 0.06 0.06 – 0.04 0.04 – 0.04 0.04 – 1.53 1.53 – tnempoleveD laruR .9 – – – – – – – – – – – – srehtO.01 0.491 0.491 – 0.831 0.831 – 0.411 0.411 – 0.73 0.73 – )b + a( sesopruP tnempoleveD-noN .2 0.491 0.491 – 0.831 0.831 – 0.411 0.411 – 0.73 0.73 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 7.589,01 7.589,01 – 6.264,01 6.264,01 – 5.880,8 5.880,8 – 3.154,01 3.154,01 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 3.696,9 3.696,9 – 6.432,9 6.432,9 – 9.567,6 9.567,6 – 9.822,9 9.822,9 – sdnuF tnedivorP etatS .1 4.982,1 4.982,1 – 0.822,1 0.822,1 – 6.223,1 6.223,1 – 4.222,1 4.222,1 – srehtO .2 4.443,5 4.443,5 – 0.825 0.825 – 2.924 2.924 – 2.623 2.623 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 0.000,2 0.000,2 – 0.002 0.002 – 0.002 0.002 – – – – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 4.443,3 4.443,3 – 0.823 0.823 – 2.922 2.922 – 2.623 2.623 – srehtO .4 6.276,911 6.276,911 – 2.811,111 2.811,111 – 5.672,08 5.672,08 – 6.588,011 6.588,011 – )4 ot 1( secnavdA dna stisopeD .XI 5.369,61 5.369,61 – 0.003,31 0.003,31 – 6.797,31 6.797,31 – 4.662,31 4.662,31 – stisopeD liviC .1 1.325,64 1.325,64 – 7.703,44 7.703,44 – 8.679,13 8.679,13 – 4.622,44 4.622,44 – sdnuF lacoL fo stisopeD .2 2.342,2 2.342,2 – 3.631,2 3.631,2 – 6.602,1 6.602,1 – 6.821,2 6.821,2 – secnavdA liviC .3 8.249,35 8.249,35 – 1.473,15 1.473,15 – 6.592,33 6.592,33 – 2.462,15 2.462,15 – srehtO .4 1.279,027 1.279,027 – 1.046,686 1.046,686 – 3.066,743 3.066,743 – 5.297,586 5.297,586 – )4 ot 1( suoenallecsiM dna esnepsuS .X 3.736 3.736 – 9.606 9.606 – 1.717- 1.717- – 7.343 7.343 – esnepsuS .1 5.060,917 5.060,917 – 5.918,486 5.918,486 – 3.111,643 3.111,643 – 7.343,486 7.343,486 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 4.472,1 4.472,1 – 7.312,1 7.312,1 – 1.662,2 1.662,2 – 1.501,1 1.501,1 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 0.776,19 0.776,19 – 5.113,78 5.113,78 – 1.527,36 1.527,36 – 0.067,07 0.067,07 – secnattimeR.IIX 0.549,96 2.275,35 6.048,64 8.203,2- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 6.846,06- 4.567,83- 5.545,24- 0.775,4- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 4.692,9 8.608,41 1.592,4 8.978,6- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 4.692,9 7.608,41 2.592,4 6.978,6- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 1.813,11 1.237,61 7.218,4 5.220,5- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 7.199,51 4.047- 4.047- 1.282,4 ecnalaB gninepO )a 8.903,72 7.199,51 3.270,4 4.047- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 7.120,2- 4.529,1- 5.715- 1.758,1- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAAppendix IV 299 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AKATANRAK )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.432,257,3 8.392,494,3 4.049,752 4.059,541,3 9.930,239,2 5.019,312 8.521,601,3 6.642,098,2 2.978,512 7.726,594,3 0.735,692,3 6.090,991 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 0.528,133 6.488,37 4.049,752 5.707,752 0.797,34 5.019,312 5.748,052 3.869,43 2.978,512 7.601,052 1.610,15 6.090,991 $)stnuoccA cilbuP gnidulcxE( 0.951,752 2.489,4 8.471,252 1.933,112 5.351,4 6.581,702 2.636,502 6.606,4- 8.242,012 0.322,691 4.377,2 5.944,391 )2 + 1( yaltuO latipaC latoT .I 8.489,542 7.535,4 1.944,142 8.927,302 9.176,3 9.750,002 0.213,791 6.623,5- 6.836,202 4.830,091 9.474,2 5.365,781 )b + a( tnempoleveD .1 9.249,86 9.351,2 0.987,66 1.105,74 9.761,2 1.333,54 6.857,44 4.961,2 2.985,24 9.808,14 1.189 8.728,04 )9 ot 1( secivreS laicoS )a( 8.214,8 8.59 0.713,8 3.235,7 – 3.235,7 5.650,7 – 5.650,7 1.271,3 2.1- 3.371,3 erutluC dna trA ,stropS ,noitacudE .1 8.003,6 – 8.003,6 9.920,7 – 9.920,7 4.038,5 – 4.038,5 3.409,7 8.43- 0.939,7 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 0.009,4 – 0.009,4 0.434,4 – 0.434,4 0.486,4 – 0.486,4 9.891,21 – 0.991,21 noitatinaS dna ylppuS retaW .4 1.311,3 1.310,2 0.001,1 4.534,3 9.280,2 5.253,1 9.634,3 4.480,2 5.253,1 8.991,2 1.139 8.862,1 gnisuoH .5 8.168,81 0.54 8.618,81 0.556,3 0.58 0.075,3 0.595,3 0.58 0.015,3 0.662,2 1.68 9.971,2 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 8.144,42 – 8.144,42 5.781,02 – 5.781,02 5.721,91 – 5.721,91 7.262,31 – 8.262,31 sessalC drawkcaB rehtO dna sebirT 5.615,1 – 5.615,1 2.087 – 2.087 6.136 – 6.136 6.376 – 6.376 erafleW dna ytiruceS laicoS .8 1.693,1 – 1.693,1 7.644 – 7.644 7.693 – 7.693 4.131 – 4.131 * srehtO .9 9.140,771 8.183,2 1.066,471 7.822,651 0.405,1 7.427,451 4.355,251 0.694,7- 4.940,061 5.922,841 8.394,1 7.537,641 )01 ot 1( secivreS cimonocE)b( 0.896,2 – 0.896,2 1.197,1 – 1.197,1 6.181,2 – 6.181,2 0.466,2 1.0- 1.466,2 )ix ot i( seitivitcA deillA dna erutlucirgA .1 1.347 – 1.347 5.743 – 5.743 0.022 – 0.022 8.986 – 8.986 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 9.858 – 9.858 9.317 – 9.317 0.008 – 0.008 4.611,1 – 4.611,1 yrdnabsuH laminA )iii – – – – – – – – – 0.04 – 0.04 tnempoleveD yriaD )vi 2.218 – 2.218 7.965 – 7.965 6.100,1 – 6.100,1 2.027 1.0- 3.027 seirehsiF )v 7.372 – 7.372 0.021 – 0.021 0.021 – 0.021 4.87 – 4.87 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 1.0 – 1.0 0.02 – 0.02 0.02 – 0.02 – – – gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 0.01 – 0.01 0.02 – 0.02 0.02 – 0.02 2.91 – 2.91 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 7.816 0.2 7.616 0.261 0.2 0.061 0.23 0.2 0.03 0.041 – 0.041 tnempoleveD laruR .2 0.000,01 – 0.000,01 1.000,9 – 1.000,9 1.000,01 – 1.000,01 4.410,8 2.0- 6.410,8 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 5.544,79 9.359,1 6.194,59 9.559,37 0.060,1 9.598,27 9.420,19 0.060,1 9.469,98 2.297,77 6.640,1 6.547,67 lortnoC doolF 8.316 9.0 9.216 2.272,8 0.2 2.072,8 2.2 0.2 2.0 9.025,2 9.02 0.005,2 ygrenE .5 2.978,3 – 2.978,3 7.725,3 – 7.725,3 9.008,2 – 9.008,2 8.993,2 – 8.993,2 )vi ot i( slareniM dna yrtsudnI .6 9.217 – 9.217 7.624 – 7.624 7.654 – 7.654 4.555 – 4.555 seirtsudnI llamS dna egalliV )i 9.158,1 – 9.158,1 1.005,1 – 1.005,1 1.005,1 – 1.005,1 9.105 – 9.105 seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 4.413,1 – 4.413,1 9.006,1 – 9.006,1 1.448 – 1.448 5.243,1 – 5.243,1 # srehtO )vi 8.255,65 0.524 8.721,65 0.012,65 0.044 0.077,55 3.208,04 0.065,8- 3.263,94 7.764,15 9.044 8.620,15 )ii + i( tropsnarT .7 0.852,35 0.524 0.338,25 0.567,45 0.044 0.523,45 1.892,93 0.065,8- 1.858,74 9.654,05 9.044 0.610,05 segdirB dna sdaoR )i 8.492,3 – 8.492,3 0.544,1 – 0.544,1 2.405,1 – 2.405,1 8.010,1 – 9.010,1 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 300 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AKATANRAK )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.2 – 5.2 0.01 – 0.01 – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 4.132,5 – 4.132,5 7.992,3 – 7.992,3 4.907,5 – 4.907,5 4.032,3 3.41- 7.442,3 )ii + i( secivreS cimonocE lareneG.01 8.594,3 – 8.594,3 0.077,1 – 0.077,1 0.057,2 – 0.057,2 0.939,1 – 1.939,1 msiruoT )i 6.537,1 – 6.537,1 7.925,1 – 7.925,1 4.959,2 – 4.959,2 3.192,1 2.41- 6.503,1 @@ srehtO )ii 2.471,11 5.844 7.527,01 3.906,7 6.184 7.721,7 2.423,8 0.027 2.406,7 6.481,6 6.892 1.688,5 )secivreS lareneG( tnempoleveD-noN .2 9.467,85 9.467,85 – 8.711,03 8.711,03 – 8.711,05 8.711,05 – 8.333,04 8.333,04 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 1.218,93 1.218,93 – 6.437,21 6.437,21 – 6.437,21 6.437,21 – 2.470,42 2.470,42 – snaoL tekraM .1 5.263 5.263 – 8.383 8.383 – 8.383 8.383 – 8.383 8.383 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 5.239,6 5.239,6 – 7.506,6 7.506,6 – 7.506,6 7.506,6 – 0.008,5 0.008,5 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 1.75 1.75 – 8.22 8.22 – 8.22 8.22 – 8.53 8.53 – noitaroproC – – – – – – 0.000,02 0.000,02 – – – – IBR morf AMW .6 5.255,11 5.255,11 – 6.913,01 6.913,01 – 6.913,01 6.913,01 – 8.889,9 8.889,9 – FSSN ot deussi seitiruceS laicepS .7 2.84 2.84 – 3.15 3.15 – 3.15 3.15 – 2.15 2.15 – srehtO .8 – – – – – – – – – – – – sdnoB noitasnepmoC dnaL :hcihw fo 2.946,9 2.946,9 – 2.167,7 2.167,7 – 2.167,7 2.167,7 – 5.887,7 5.887,7 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 0.495,9 0.495,9 – 0.407,7 0.407,7 – 0.407,7 0.407,7 – 8.827,7 8.827,7 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 2.55 2.55 – 2.75 2.75 – 2.75 2.75 – 7.95 7.95 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 2.55 2.55 – 2.75 2.75 – 2.75 2.75 – 7.95 7.95 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 9.152,6 3.684 6.567,5 4.984,8 4.467,1 9.427,6 3.233,7 9.596,1 4.636,5 5.167,5 4.021 1.146,5 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 6.561,6 0.004 6.567,5 3.649,6 4.122 9.427,6 4.686,5 0.05 4.636,5 1.146,5 – 1.146,5 )b + a( sesopruP tnempoleveD .1 0.059,3 0.003 0.056,3 9.465,3 4.12 5.345,3 0.055,3 – 0.055,3 2.507,3 – 2.507,3 )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 0.005,3 – 0.005,3 0.074,3 – 0.074,3 0.074,3 – 0.074,3 0.947,2 – 0.947,2 noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 0.053 0.003 0.05 9.44 4.12 5.32 0.03 – 0.03 9.7 – 9.7 )gnisuoH( stnavreS tnemnrevoG .6 0.001 – 0.001 0.05 – 0.05 0.05 – 0.05 3.849 – 3.849 srehtO .7 6.512,2 0.001 6.511,2 4.183,3 0.002 4.181,3 4.631,2 0.05 4.680,2 9.539,1 – 9.539,1 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 5.181 – 5.181 0.06 – 0.06 9.553 – 9.553 – – – gnisuoheraW dna egarotS dooF .3 – – – 0.05 – 0.05 0.05 – 0.05 – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 6.067 – 6.067 1.446 – 1.446 0.037 – 0.037 9.575 – 9.575 stcejorP rewoP .6Appendix IV 301 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AKATANRAK )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.3 – 5.3 5.03 – 5.03 5.03 – 5.03 3.73 – 3.73 seirtsudnI llamS dna egalliV .7 0.05 0.05 – 0.05 0.05 – 0.05 0.05 – – – – slareniM dna seirtsudnI rehtO .8 0.001 – 0.001 – – – – – – – – – tnempoleveD laruR .9 0.021,1 0.05 0.070,1 8.645,2 0.051 8.693,2 0.029 – 0.029 7.223,1 – 7.223,1 srehtO.01 3.68 3.68 – 1.345,1 1.345,1 – 9.546,1 9.546,1 – 4.021 4.021 – )b + a( sesopruP tnempoleveD-noN .2 3.66 3.66 – 0.22 0.22 – 8.421 8.421 – 6.64 6.64 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a 0.02 0.02 – 1.125,1 1.125,1 – 1.125,1 1.125,1 – 8.37 8.37 – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V 0.05 0.05 – 0.05 0.05 – 0.05 0.05 – – – – dnuF ycnegnitnoC .IV 5.800,53 5.800,53 – 9.528,13 9.528,13 – 0.921,62 0.921,62 – 6.239,82 6.239,82 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 6.875,12 6.875,12 – 8.961,71 8.961,71 – 4.690,41 4.690,41 – 3.644,71 3.644,71 – sdnuF tnedivorP etatS .1 9.924,31 9.924,31 – 1.656,41 1.656,41 – 6.230,21 6.230,21 – 3.684,11 3.684,11 – srehtO .2 0.009,65 0.009,65 – 4.089,46 4.089,46 – 4.086,91 4.086,91 – 7.002,42 7.002,42 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 – – – – – – – – – – – – sdnuF gnikniS .2 0.009,4 0.009,4 – – – – – – – – – – dnuF feileR enimaF .3 0.000,25 0.000,25 – 4.089,46 4.089,46 – 4.086,91 4.086,91 – 7.002,42 7.002,42 – srehtO .4 2.603,744 2.603,744 – 6.343,963 6.343,963 – 9.573,763 9.573,763 – 0.749,973 0.749,973 – )4 ot 1( secnavdA dna stisopeD .XI 9.835,66 9.835,66 – 9.835,66 9.835,66 – 9.835,66 9.835,66 – 4.043,07 4.043,07 – stisopeD liviC .1 8.416,413 8.416,413 – 2.235,632 2.235,632 – 5.465,432 5.465,432 – 5.633,732 5.633,732 – sdnuF lacoL fo stisopeD .2 5.82 5.82 – 5.82 5.82 – 5.82 5.82 – – – – secnavdA liviC .3 0.421,66 0.421,66 – 0.442,66 0.442,66 – 0.442,66 0.442,66 – 1.072,27 1.072,27 – srehtO .4 0.011,578,2 0.011,578,2 – 1.755,614,2 1.755,614,2 – 1.755,614,2 1.755,614,2 – 0.168,118,2 0.168,118,2 – )4 ot 1( suoenallecsiM dna esnepsuS .X 9.369,2 9.369,2 – 9.369,2 9.369,2 – 9.369,2 9.369,2 – 6.798,4 6.798,4 – esnepsuS .1 3.657,416,1 3.657,416,1 – 3.657,416,1 3.657,416,1 – 3.657,416,1 3.657,416,1 – 2.623,739,1 2.623,739,1 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 8.983,752,1 8.983,752,1 – 9.638,897 9.638,897 – 9.638,897 9.638,897 – 2.736,968 2.736,968 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 5.430,6 5.430,6 – 9.584,5 9.584,5 – 9.584,5 9.584,5 – 7.975 7.975 – secnattimeR.IIX 1.022,5 9.689,9 4.601,9 5.872,5 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 8.199,6- 0.924,75- 1.410,31- 2.008,36 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 7.177,1- 1.244,74- 7.709,3- 7.870,96 )B+A( )–( ticfieD/)+( sulpruS llarevO .C 7.177,1- 1.244,74- 7.709,3- 7.870,96 )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 7.177,1- 1.244,1- 7.709,3- 7.318- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 6.393,1- 5.84 1.565,2 2.268 ecnalaB gninepO )a 2.561,3- 6.393,1- 7.243,1- 5.84 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – 0.000,64- – 4.298,96 )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 302 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ALAREK )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.251,130,2 1.465,949,1 2.885,18 5.463,149,1 4.053,588,1 1.410,65 5.168,769,1 5.152,009,1 0.016,76 7.921,828,1 5.888,687,1 2.142,14 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 8.236,741 6.440,66 2.885,18 5.257,011 4.837,45 1.410,65 2.681,041 2.675,27 0.016,76 8.398,18 6.256,04 2.142,14 $)stnuoccA cilbuP gnidulcxE( 2.927,59 1.944,71 1.082,87 1.260,26 0.689,01 0.670,15 6.102,29 4.700,92 2.491,36 9.545,24 5.047,3 4.508,83 )2 + 1( yaltuO latipaC latoT .I 5.239,39 1.431,71 4.897,67 9.261,95 9.351,01 0.900,94 6.644,09 2.996,82 4.747,16 3.991,14 8.752,3 5.149,73 )b + a( tnempoleveD .1 4.651,71 8.507,2 6.054,41 3.869,21 1.507,2 2.362,01 9.454,31 8.719,2 1.735,01 6.257,8 6.661 0.685,8 )9 ot 1( secivreS laicoS )a( 6.936,3 5.556,1 1.489,1 5.225,4 7.544,1 8.670,3 5.815,3 5.566,1 0.358,1 3.370,3 8.07 5.200,3 erutluC dna trA ,stropS ,noitacudE .1 5.916,3 3.058 2.967,2 1.940,3 3.958 8.981,2 2.026,2 3.258 9.767,1 9.139,1 3.6 6.529,1 htlaeH cilbuP dna lacideM .2 – – – – – – – – – 1.0 – 1.0 erafleW ylimaF .3 6.446,5 0.002 6.444,5 0.070,1 0.004 0.076 8.153,1 0.004 8.159 5.547 5.98 0.656 noitatinaS dna ylppuS retaW .4 0.343 – 0.343 4.191 – 4.191 0.661 – 0.661 5.551 – 5.551 gnisuoH .5 0.001 – 0.001 1.754 – 1.754 1.655 – 1.655 0.283 – 0.283 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 7.396,1 – 7.396,1 2.624,1 – 2.624,1 3.538,2 – 3.538,2 2.204 – 2.204 sessalC drawkcaB rehtO dna sebirT 2.195 – 2.195 4.367 – 4.367 0.568 – 0.568 0.305 – 0.305 erafleW dna ytiruceS laicoS .8 8.425,1 – 8.425,1 5.884,1 – 5.884,1 0.245,1 – 0.245,1 1.955,1 – 1.955,1 * srehtO .9 1.677,67 3.824,41 7.743,26 6.491,64 9.844,7 8.547,83 7.199,67 4.187,52 3.012,15 7.644,23 2.190,3 5.553,92 )01 ot 1( secivreS cimonocE)b( 7.083,5 4.129 3.954,4 2.792,4 4.820,1 8.862,3 4.746,4 9.388 6.367,3 2.489,3 4.837 8.542,3 )ix ot i( seitivitcA deillA dna erutlucirgA .1 6.312 6.31 0.002 4.631 4.11 0.521 2.171 2.21 0.951 8.411 0.5 8.901 yrdnabsuH porC )i 7.473 7.4 0.073 5.636 8.5 6.036 8.523 8.5 0.023 9.534 2.2 7.334 noitavresnoC retaW dna lioS )ii 0.722 – 0.722 7.241 – 7.241 0.221 – 0.221 0.13 – 0.13 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 7.555,2 2.255 5.300,2 0.029,1 8.455 2.563,1 6.973,2 8.455 8.428,1 7.242,1 2.404 5.838 seirehsiF )v 0.290,1 – 0.290,1 0.626 3.1 7.426 7.428 – 7.428 2.524 – 2.524 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 5.514 9.043 6.47 2.764 6.244 6.42 1.373 5.892 6.47 7.853 0.723 6.13 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 2.283 0.01 2.273 5.813 5.21 0.603 0.104 5.21 5.883 5.433,1 – 5.433,1 noitarepo-oC )x 0.021 – 0.021 0.05 – 0.05 0.05 – 0.05 5.14 – 5.14 @ srehtO )ix 0.563,5 0.055,1 0.518,3 0.518,2 0.011,1 0.507,1 7.963,3 0.050,1 7.913,2 1.281,2 7.285 4.995,1 tnempoleveD laruR .2 0.006 – 0.006 0.051 – 0.051 0.034 – 0.034 – – – semmargorP aerA laicepS .3 0.006 – 0.006 0.051 – 0.051 0.034 – 0.034 – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 9.847,5 0.162 9.784,5 1.302,5 8.258 3.053,4 9.918,5 0.193 9.824,5 4.207,2 2.812 3.484,2 lortnoC doolF 0.35 – 0.35 3.481 – 3.481 0.85 – 0.85 6.8 – 6.8 ygrenE .5 0.171,5 – 0.171,5 8.263,3 – 8.263,3 8.501,5 – 8.501,5 2.206,2 5.21 7.985,2 )vi ot i( slareniM dna yrtsudnI .6 7.474 – 7.474 2.173 – 2.173 7.324 – 7.324 4.802 5.21 9.591 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 3.696,4 – 3.696,4 6.199,2 – 6.199,2 1.286,4 – 1.286,4 8.393,2 – 8.393,2 # srehtO )vi 4.222,62 9.828,01 5.393,51 1.831,82 9.816,3 1.915,42 6.711,53 8.714,22 8.996,21 1.740,91 7.684,1 3.065,71 )ii + i( tropsnarT .7 7.361,22 8.612,01 9.649,11 2.600,22 5.113,3 7.496,81 3.007,32 8.513,41 5.483,9 6.277,41 4.754,1 2.513,31 segdirB dna sdaoR )i 6.850,4 0.216 6.644,3 8.131,6 4.703 4.428,5 3.714,11 0.201,8 3.513,3 5.472,4 3.92 2.542,4 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 303 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ALAREK )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.3 – 0.3 0.3 – 0.3 0.3 – 0.3 0.3 – 0.3 tnemnorivnE dna ygolonhceT ,ecneicS .9 1.232,82 1.768 0.563,72 2.140,2 7.838 5.202,1 3.044,22 7.830,1 6.104,12 0.719,1 7.25 3.468,1 )ii + i( secivreS cimonocE lareneG.01 3.951,2 0.002 3.959,1 9.413,1 0.002 9.411,1 6.155,1 0.002 6.153,1 7.143,1 9.51 7.523,1 msiruoT )i 8.270,62 1.766 7.504,52 3.627 7.836 6.78 7.888,02 7.838 0.050,02 3.575 7.63 6.835 @@ srehtO )ii 7.697,1 0.513 7.184,1 2.998,2 1.238 1.760,2 0.557,1 2.803 8.644,1 6.643,1 7.284 9.368 )secivreS lareneG( tnempoleveD-noN .2 2.871,631 2.871,631 – 5.452,601 5.452,601 – 5.682,641 5.682,641 – 4.139,45 4.139,45 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 8.041,62 8.041,62 – 4.441,12 4.441,12 – 4.441,12 4.441,12 – 3.232,41 3.232,41 – snaoL tekraM .1 9.917,2 9.917,2 – 7.337,2 7.337,2 – 7.337,2 7.337,2 – 8.447,2 8.447,2 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 2.762,4 2.762,4 – 9.796,3 9.796,3 – 9.796,3 9.796,3 – 4.442,3 4.442,3 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 0.000,1 0.000,1 – 0.817 0.817 – 0.057 0.057 – 9.145 9.145 – noitaroproC 0.052,59 0.052,59 – 0.052,07 0.052,07 – 0.052,011 0.052,011 – 7.015,62 7.015,62 – IBR morf AMW .6 0.503,6 0.503,6 – 3.011,6 3.011,6 – 3.011,6 3.011,6 – 1.470,6 1.470,6 – FSSN ot deussi seitiruceS laicepS .7 2.594 2.594 – 3.006,1 3.006,1 – 3.006,1 3.006,1 – 1.385,1 1.385,1 – srehtO .8 – – – 3.851,1 3.851,1 – 3.851,1 3.851,1 – 3.851,1 3.851,1 – sdnoB noitasnepmoC dnaL :hcihw fo 6.965,3 6.965,3 – 3.394,3 3.394,3 – 3.394,3 3.394,3 – 3.694,3 3.694,3 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 0.055,3 0.055,3 – 4.374,3 4.374,3 – 4.374,3 4.374,3 – 0.674,3 0.674,3 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 6.91 6.91 – 8.91 8.91 – 8.91 8.91 – 3.02 3.02 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 6.91 6.91 – 8.91 8.91 – 8.91 8.91 – 3.02 3.02 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 8.504,7 7.790,4 1.803,3 7.291,9 7.452,4 0.839,4 8.454,8 1.930,4 8.514,4 9.034,7 1.599,4 8.534,2 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 1.192,7 0.389,3 1.803,3 6.190,9 6.351,4 0.839,4 8.843,8 0.339,3 8.514,4 8.233,7 0.798,4 8.534,2 )b + a( sesopruP tnempoleveD .1 0.342,2 0.331,2 0.011 0.307,3 0.331,2 0.075,1 0.855,4 0.331,2 0.524,2 8.278,2 3.499,1 5.878 )7 ot 1 ( secivreS laicoS )a – – – 0.51 – 0.51 – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – 0.003,1 – 0.003,1 0.000,2 – 0.000,2 5.335 – 5.335 noitatinaS dna ylppuS retaW .4 0.041 0.03 0.011 0.582 0.03 0.552 0.554 0.03 0.524 0.59 – 0.59 gnisuoH .5 0.201,2 0.201,2 – 0.201,2 0.201,2 – 0.201,2 0.201,2 – 3.499,1 3.499,1 – )gnisuoH( stnavreS tnemnrevoG .6 0.1 0.1 – 0.1 0.1 – 0.1 0.1 – 0.052 – 0.052 srehtO .7 1.840,5 0.058,1 1.891,3 6.883,5 6.020,2 0.863,3 8.097,3 0.008,1 8.099,1 0.064,4 7.209,2 3.755,1 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 4.05 – 4.05 4.001 – 4.001 4.05 – 4.05 4.501 – 4.501 gnisuoheraW dna egarotS dooF .3 5.683 – 5.683 8.253 – 8.253 8.253 – 8.253 2.196 – 2.196 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 2.665 – 2.665 0.003 – 0.003 2.414 – 2.414 – – – stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 304 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ALAREK )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.022 – 5.022 3.218 – 3.218 7.291 – 7.291 6.041 – 6.041 seirtsudnI llamS dna egalliV .7 0.260,1 – 0.260,1 6.927 – 6.927 7.055 – 7.055 2.171 – 2.171 slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 5.267,2 0.058,1 5.219 5.390,3 6.020,2 9.270,1 0.032,2 0.008,1 0.034 7.153,3 7.209,2 0.944 srehtO.01 7.411 7.411 – 1.101 1.101 – 1.601 1.601 – 1.89 1.89 – )b + a( sesopruP tnempoleveD-noN .2 7.99 7.99 – 6.39 6.39 – 6.39 6.39 – 2.19 2.19 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a 0.51 0.51 – 5.7 5.7 – 5.21 5.21 – 9.6 9.6 – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V 0.01 0.01 – 0.01 0.01 – 0.01 0.01 – – – – dnuF ycnegnitnoC .IV 7.317,353 7.317,353 – 1.095,143 1.095,143 – 5.795,572 5.795,572 – 7.824,313 7.824,313 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 3.567,94 3.567,94 – 5.864,24 5.864,24 – 6.053,83 6.053,83 – 5.056,83 5.056,83 – sdnuF tnedivorP etatS .1 4.849,303 4.849,303 – 6.121,992 6.121,992 – 8.642,732 8.642,732 – 2.877,472 2.877,472 – srehtO .2 6.141,3 6.141,3 – 4.452,3 4.452,3 – 0.130,3 0.130,3 – 7.035,5 7.035,5 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 0.050,1 0.050,1 – 5.550,1 5.550,1 – 5.550,1 5.550,1 – 1.482,3 1.482,3 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 6.190,2 6.190,2 – 9.891,2 9.891,2 – 5.579,1 5.579,1 – 5.642,2 5.642,2 – srehtO .4 6.870,64 6.870,64 – 3.352,95 3.352,95 – 8.447,111 8.447,111 – 4.838,89 4.838,89 – )4 ot 1( secnavdA dna stisopeD .XI 3.789,23 3.789,23 – 0.730,63 0.730,63 – 8.137,43 8.137,43 – 0.175,23 0.175,23 – stisopeD liviC .1 3.280,11 3.280,11 – 0.111,12 0.111,12 – 1.201,67 1.201,67 – 1.050,56 1.050,56 – sdnuF lacoL fo stisopeD .2 2.1 2.1 – 1.1 1.1 – 2.1 2.1 – 6.2 6.2 – secnavdA liviC .3 9.700,2 9.700,2 – 2.401,2 2.401,2 – 7.909 7.909 – 7.412,1 7.412,1 – srehtO .4 5.663,672,1 5.663,672,1 – 3.118,252,1 3.118,252,1 – 6.528,822,1 6.528,822,1 – 2.401,512,1 2.401,512,1 – )4 ot 1( suoenallecsiM dna esnepsuS .X 7.055,402 7.055,402 – 2.845,402 2.845,402 – 5.203,491 5.203,491 – 8.979,712 8.979,712 – esnepsuS .1 0.057,893 0.057,893 – 0.000,483 0.000,483 – 0.000,234 0.000,234 – 6.659,353 6.659,353 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 9.560,376 9.560,376 – 1.362,466 1.362,466 – 1.325,206 1.325,206 – 7.761,346 7.761,346 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 0.959,801 0.959,801 – 9.244,301 9.244,301 – 4.612,89 4.612,89 – 2.328,68 2.328,68 – secnattimeR.IIX 4.266,031- 9.441,801- 2.913,87- 6.959,731- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 6.892,221 5.841,601 2.294,87 0.617,131 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 8.363,8- 3.699,1- 0.371 6.342,6- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 8.363,8- 3.699,1- 0.371 6.342,6- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 8.311,7- 3.699- 0.371 1.17- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 1.250,1- 8.55- 6.98- 3.51 ecnalaB gninepO )a 9.561,8- 1.250,1- 4.38 8.55- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 0.052,1- 0.000,1- – 6.271,6- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAAppendix IV 305 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP AYHDAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 7.699,738,2 3.883,605,2 5.806,133 5.001,974,2 6.777,582,2 9.223,391 0.874,764,2 8.872,172,2 2.991,691 2.025,449,2 5.753,708,2 7.261,731 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 3.333,214 8.427,08 5.806,133 7.072,372 7.749,97 9.223,391 5.173,172 3.271,57 2.991,691 1.523,392 4.261,651 7.261,731 $)stnuoccA cilbuP gnidulcxE( 4.164,703 1.503,1 3.651,603 4.091,571 1.417 4.674,471 6.593,181 7.897,1 9.695,971 8.677,811 3.665 5.012,811 )2 + 1( yaltuO latipaC latoT .I 1.947,103 9.498 2.458,003 6.249,171 5.881 2.457,171 9.917,571 7.845 2.171,571 1.502,611 1.414 0.197,511 )b + a( tnempoleveD .1 7.171,05 4.825 3.346,94 5.710,73 5.73 0.089,63 7.038,53 0.34 7.787,53 2.307,02 9.6 3.696,02 )9 ot 1( secivreS laicoS )a( 8.319,11 – 8.319,11 7.612,11 – 7.612,11 8.126,7 0.01 8.116,7 1.912,3 – 1.912,3 erutluC dna trA ,stropS ,noitacudE .1 9.595,4 0.92 9.665,4 2.344,2 0.03 2.314,2 5.897,2 0.03 5.867,2 8.404,2 0.4 9.004,2 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 4.364,71 4.254 0.110,71 2.264,9 – 2.264,9 6.029,21 – 6.029,21 5.564,9 – 5.564,9 noitatinaS dna ylppuS retaW .4 5.061,2 0.93 5.121,2 8.701,1 – 8.701,1 8.790,1 – 8.790,1 9.926 – 9.926 gnisuoH .5 1.051,4 9.4 1.541,4 5.776,6 5.4 0.376,6 4.095,3 – 4.095,3 9.808 – 9.808 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 2.494,7 – 2.494,7 4.227,4 – 4.227,4 9.820,7 – 9.820,7 6.359,2 – 6.359,2 sessalC drawkcaB rehtO dna sebirT 4.191,1 0.3 4.881,1 2.098 0.3 2.788 2.572 0.3 2.272 9.900,1 9.2 0.700,1 erafleW dna ytiruceS laicoS .8 4.202,1 – 4.202,1 5.794 – 5.794 5.794 – 5.794 4.112 – 4.112 * srehtO .9 4.775,152 5.663 9.012,152 1.529,431 0.151 1.477,431 2.988,931 7.505 5.383,931 9.105,59 2.704 7.490,59 )01 ot 1( secivreS cimonocE)b( 1.926,7 – 1.926,7 4.893,1 – 4.893,1 2.398,1 – 2.398,1 0.417,1 0.052 0.464,1 )ix ot i( seitivitcA deillA dna erutlucirgA .1 – – – 5.672 – 5.672 1.736 – 1.736 8.237 0.052 8.284 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 1.632 – 1.632 3.582 – 3.582 1.783 – 1.783 9.751 – 9.751 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 0.2 – 0.2 5.3 – 5.3 5.3 – 5.3 3.1 – 3.1 seirehsiF )v 0.320,7 – 0.320,7 6.765 – 6.765 0.006 – 0.006 1.545 – 1.545 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 0.863 – 0.863 5.562 – 5.562 5.562 – 5.562 9.672 – 9.672 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 5.115,62 – 5.115,62 5.910,42 – 5.910,42 8.531,82 – 8.531,82 9.884,21 7.6 2.284,21 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 7.977,47 0.691 7.385,47 8.087,46 0.621 8.456,46 1.880,26 0.583 1.307,16 6.172,14 3.0 3.172,14 lortnoC doolF 7.198,88 0.02 7.178,88 1.980,5 5.41 6.470,5 2.787,6 0.02 2.767,6 9.301,9 7.21 2.190,9 ygrenE .5 8.752,9 0.051 8.701,9 2.524,1 0.01 2.514,1 6.339,2 2.001 5.338,2 8.463,1 4.77 3.782,1 )vi ot i( slareniM dna yrtsudnI .6 8.897,8 0.051 8.846,8 4.821,1 0.01 4.811,1 0.015,2 0.001 0.014,2 0.979 6.47 4.409 seirtsudnI llamS dna egalliV )i 0.052 – 0.052 0.001 – 0.001 0.052 – 0.052 – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii 0.92 – 0.92 0.01 – 0.01 0.01 – 0.01 6.4 – 6.4 seirtsudnI lacigrullateM 0.081 – 0.081 9.681 – 9.681 7.361 2.0 5.361 1.183 9.2 3.873 # srehtO )vi 2.704,34 – 2.704,34 7.659,63 – 7.659,63 6.954,73 – 6.954,73 8.747,82 – 8.747,82 )ii + i( tropsnarT .7 2.799,24 – 2.799,24 7.645,63 – 7.645,63 6.950,73 – 6.950,73 6.064,82 – 6.064,82 segdirB dna sdaoR )i 0.014 – 0.014 0.014 – 0.014 0.004 – 0.004 2.782 – 2.782 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 306 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP AYHDAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.05 – 0.05 0.43 – 0.43 0.16 – 0.16 9.802 – 9.802 tnemnorivnE dna ygolonhceT ,ecneicS .9 5.050,1 5.0 0.050,1 5.122,1 5.0 0.122,1 5.035 5.0 0.035 1.206 0.06 1.245 )ii + i( secivreS cimonocE lareneG.01 0.050,1 – 0.050,1 0.122,1 – 0.122,1 0.035 – 0.035 5.006 0.06 5.045 msiruoT )i 5.0 5.0 – 5.0 5.0 – 5.0 5.0 – 7.1 – 7.1 @@ srehtO )ii 3.217,5 2.014 1.203,5 8.742,3 6.525 2.227,2 7.576,5 0.052,1 7.524,4 6.175,2 2.251 4.914,2 )secivreS lareneG( tnempoleveD-noN .2 1.890,28 1.890,28 – 4.378,44 4.378,44 – 4.377,87 4.377,87 – 0.938,04 0.938,04 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 8.094,51 8.094,51 – 2.390,71 2.390,71 – 2.390,71 2.390,71 – 7.882,12 7.882,12 – snaoL tekraM .1 0.001 0.001 – 0.801 0.801 – 0.801 0.801 – 0.601 0.601 – CIL morf snaoL .2 1.0 1.0 – 5.1 5.1 – 5.1 5.1 – 0.3 0.3 – sknaB rehto dna IBS morf snaoL .3 0.009,01 0.009,01 – 0.007,9 0.007,9 – 0.007,9 0.007,9 – 2.633,7 2.633,7 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 0.004 0.004 – 0.063 0.063 – 0.063 0.063 – 7.543 7.543 – noitaroproC 0.000,04 0.000,04 – 0.001 0.001 – 0.000,04 0.000,04 – – – – IBR morf AMW .6 2.527,8 2.527,8 – 0.607,7 0.607,7 – 0.607,7 0.607,7 – 0.103,7 0.103,7 – FSSN ot deussi seitiruceS laicepS .7 9.184,6 9.184,6 – 7.408,9 7.408,9 – 7.408,3 7.408,3 – 3.854,4 3.854,4 – srehtO .8 1.572,2 1.572,2 – 1.706,3 1.706,3 – 1.706,3 1.706,3 – 1.706,3 1.706,3 – sdnoB noitasnepmoC dnaL :hcihw fo 3.859,8 3.859,8 – 3.859,8 3.859,8 – 3.859,8 3.859,8 – 2.663,8 2.663,8 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 9.838,8 9.838,8 – 9.838,8 9.838,8 – 9.838,8 9.838,8 – 5.923,8 5.923,8 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA 2.72 2.72 – 2.72 2.72 – 2.72 2.72 – – – – semehcS nalP lartneC .2 5.55 5.55 – 5.55 5.55 – 5.55 5.55 – – – – semehcS derosnopS yllartneC .3 7.63 7.63 – 7.63 7.63 – 7.63 7.63 – 7.63 7.63 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 7.63 7.63 – 7.63 7.63 – 7.63 7.63 – 7.63 7.63 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 7.518,35 5.363,82 2.254,52 1.053,44 5.305,52 6.648,81 8.542,24 5.346,52 3.206,61 1.643,521 8.393,601 2.259,81 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 7.908,35 5.753,82 2.254,52 1.443,44 5.794,52 6.648,81 8.932,24 5.736,52 3.206,61 1.643,521 8.393,601 2.259,81 )b + a( sesopruP tnempoleveD .1 3.520,6 0.794,1 3.825,4 2.166,1 0.745,1 2.411 6.837,2 0.736,1 6.101,1 9.201 9.201 – )7 ot 1 ( secivreS laicoS )a 0.01 0.01 – 0.01 0.01 – 0.001 0.001 – 0.05 0.05 – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 0.7 0.7 – 0.7 0.7 – 0.7 0.7 – – – – )gnisuoH( stnavreS tnemnrevoG .6 3.800,6 0.084,1 3.825,4 2.446,1 0.035,1 2.411 6.136,2 0.035,1 6.101,1 9.25 9.25 – srehtO .7 3.487,74 5.068,62 8.329,02 9.286,24 5.059,32 4.237,81 2.105,93 5.000,42 7.005,51 2.342,521 9.092,601 2.259,81 )01 ot 1( secivreS cimonocE )b 5.0 5.0 – 5.0 5.0 – 5.0 5.0 – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 0.050,1 0.049 0.011 2.442,1 0.059 2.492 0.001,1 0.000,1 0.001 9.773,1 9.170,1 0.603 gnisuoheraW dna egarotS dooF .3 5.893,2 – 5.893,2 5.210,8 – 5.210,8 5.750,2 – 5.750,2 2.645,2 – 2.645,2 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 7.312,14 0.029,52 7.392,51 7.836,03 0.000,32 7.836,7 6.182,33 0.000,32 6.182,01 5.793,811 0.912,501 5.871,31 stcejorP rewoP .6Appendix IV 307 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP AYHDAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.126 – 6.126 0.782 – 0.782 6.165 – 6.165 6.124 – 6.124 seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 0.005,2 – 0.005,2 0.005,2 – 0.005,2 0.005,2 – 0.005,2 0.005,2 – 0.005,2 srehtO.01 0.6 0.6 – 0.6 0.6 – 0.6 0.6 – – – – )b + a( sesopruP tnempoleveD-noN .2 0.6 0.6 – 0.6 0.6 – 0.6 0.6 – – – – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – 8.9 8.9 – tnemeltteS etatS-retnI .V 0.000,5 0.000,5 – 0.000,5 0.000,5 – 0.000,5 0.000,5 – 8.01 8.01 – dnuF ycnegnitnoC .IV 0.862,32 0.862,32 – 0.061,22 0.061,22 – 0.061,22 0.061,22 – 3.118,12 3.118,12 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 9.700,12 9.700,12 – 5.700,02 5.700,02 – 5.700,02 5.700,02 – 0.176,91 0.176,91 – sdnuF tnedivorP etatS .1 1.062,2 1.062,2 – 5.251,2 5.251,2 – 5.251,2 5.251,2 – 3.041,2 3.041,2 – srehtO .2 6.294,32 6.294,32 – 8.160,91 8.160,91 – 4.889,51 4.889,51 – 7.603,01 7.603,01 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 – – – – – – – – – – – – sdnuF gnikniS .2 2.1 2.1 – 1.1 1.1 – 1.1 1.1 – – – – dnuF feileR enimaF .3 4.194,32 4.194,32 – 7.060,91 7.060,91 – 3.789,51 3.789,51 – 7.603,01 7.603,01 – srehtO .4 2.139,192 2.139,192 – 6.002,232 6.002,232 – 6.056,581 6.056,581 – 4.103,751 4.103,751 – )4 ot 1( secnavdA dna stisopeD .XI 3.708,05 3.708,05 – 9.783,84 9.783,84 – 9.783,84 9.783,84 – 8.091,25 8.091,25 – stisopeD liviC .1 0.11 0.11 – 5.01 5.01 – 5.01 5.01 – 5.61 5.61 – sdnuF lacoL fo stisopeD .2 7.861,7 7.861,7 – 2.928,6 2.928,6 – 2.928,6 2.928,6 – 8.437,1 8.437,1 – secnavdA liviC .3 2.449,332 2.449,332 – 0.379,671 0.379,671 – 0.324,031 0.324,031 – 3.953,301 3.953,301 – srehtO .4 8.579,298,1 8.579,298,1 – 7.911,787,1 7.911,787,1 – 7.911,787,1 7.911,787,1 – 9.268,223,2 9.268,223,2 – )4 ot 1( suoenallecsiM dna esnepsuS .X 5.201,1 5.201,1 – 0.050,1 0.050,1 – 0.050,1 0.050,1 – 2.521- 2.521- – esnepsuS .1 1.349,110,1 1.349,110,1 – 0.140,849 0.140,849 – 0.140,849 0.140,849 – 1.622,459 1.622,459 – stnuoccA tnemtsevnI ecnalaB hsaC .2 7.261,19 7.261,19 – 6.128,68 6.128,68 – 6.128,68 6.128,68 – 5.680,216 5.680,216 – IBR htiw stisopeD .3 5.767,887 5.767,887 – 1.702,157 1.702,157 – 1.702,157 1.702,157 – 5.576,657 5.576,657 – srehtO .4 – – – – – – – – – 0.000,3 0.000,3 – dnuF ycnegnitnoC ot noitairporppA .IX 7.599,841 7.599,841 – 3.681,041 3.681,041 – 3.681,041 3.681,041 – 3.988,531 3.988,531 – secnattimeR.IIX 1.890,53 7.273,4 7.978,55 6.976,26 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 8.351,13- 3.551,12- 6.851,47- 9.694,35- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 3.449,3 6.287,61- 0.972,81- 7.281,9 )B+A( )–( ticfieD/)+( sulpruS llarevO .C 3.449,3 6.287,61- 0.972,81- 7.281,9 )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 6.581,1- 1.143,2- 5.738,3- 0.162 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 9.743- 2.399,1 7.292,1- 1.237,1 ecnalaB gninepO )a 6.335,1- 9.743- 2.031,5- 2.399,1 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 9.921,5 5.144,41- 5.144,41- 7.129,8 )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 308 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ARTHSARAHAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.622,865,5 4.371,163,5 8.250,702 3.264,030,5 4.691,387,4 0.662,742 6.459,918,4 3.173,875,4 3.385,142 6.414,550,4 0.041,588,3 6.472,071 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 3.390,334 5.040,622 8.250,702 7.531,793 8.968,941 0.662,742 9.183,083 6.897,831 3.385,142 9.719,492 4.346,421 6.472,071 $)stnuoccA cilbuP gnidulcxE( 3.750,013 7.951,011 6.798,991 2.862,482 7.306,24 6.466,142 2.240,172 7.566,33 6.673,732 7.432,591 1.697,23 5.834,261 )2 + 1( yaltuO latipaC latoT .I 8.471,192 1.972,401 7.598,681 5.353,462 1.293,63 5.169,722 8.886,552 1.940,92 7.936,622 6.185,681 4.829,03 2.356,551 )b + a( tnempoleveD .1 5.329,64 6.312,02 9.907,62 9.040,93 6.141,5 3.998,33 7.871,83 3.692,5 4.288,23 2.875,91 5.265,1 7.510,81 )9 ot 1( secivreS laicoS )a( 6.624,1 – 6.624,1 8.428,2 – 8.428,2 7.363,2 – 7.363,2 1.859 – 1.859 erutluC dna trA ,stropS ,noitacudE .1 2.901,6 – 2.901,6 5.879,8 – 5.879,8 4.815,5 – 4.815,5 4.596,4 – 4.596,4 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 3.202 3.202 – 9.046,4 9.046,4 – 1.582,5 1.582,5 – 0.806,1 0.806,1 – noitatinaS dna ylppuS retaW .4 3.690,1 – 3.690,1 4.368 – 4.368 5.426 – 5.426 4.294 – 4.294 gnisuoH .5 8.006,1 8.0 0.006,1 0.904,4 7.0 3.804,4 7.0 7.0 – 4.665,2 7.0 8.565,2 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 1.200,51 – 1.200,51 9.445,41 – 9.445,41 3.573,22 – 3.573,22 2.915,7 – 2.915,7 sessalC drawkcaB rehtO dna sebirT 9.504 5.01 4.593 7.919 – 7.919 9.156 5.01 4.146 9.113 2.64- 0.853 erafleW dna ytiruceS laicoS .8 3.080,12 0.000,02 3.080,1 7.958,1 0.005 7.953,1 0.953,1 – 0.953,1 8.624,1 – 8.624,1 * srehtO .9 3.152,442 5.560,48 8.581,061 7.213,522 5.052,13 2.260,491 1.015,712 8.257,32 4.757,391 4.300,761 9.563,92 5.736,731 )01 ot 1( secivreS cimonocE)b( 0.654,64 6.887,81 4.766,72 6.066,15 1.024,41 5.042,73 8.926,83 6.103,9 2.823,92 7.175,43 5.942,61 1.223,81 )ix ot i( seitivitcA deillA dna erutlucirgA .1 – – – – – – – – – 1.0- 1.0- – yrdnabsuH porC )i 6.256,22 1.102 5.154,22 5.239,92 6.691 9.537,92 1.981,42 4.781 7.100,42 3.023,11 7.561 5.451,11 noitavresnoC retaW dna lioS )ii 3.224 3.224 – 9.545 9.545 – 1.645 – 1.645 2.644 – 2.644 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 6.687 – 6.687 2.647 – 2.647 8.726 – 8.726 1.395 – 1.395 seirehsiF )v 9.412,3 7.71 2.791,3 0.391,3 7.61 3.671,3 3.767,2 7.61 6.057,2 0.215,2 6.41 4.794,2 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 5.714,81 5.741,81 0.072 6.970,41 9.066,31 7.814 0.842,9 5.790,9 5.051 9.216,61 3.960,61 7.345 gnisuoheraW dna egarotS dooF)iiiv 0.261 – 0.261 6.625 – 6.625 6.863 – 6.863 8.24 – 8.24 noitacudE dna hcraeseR larutlucirgA )xi 1.897 – 1.897 2.136,2 – 2.136,2 0.388 – 0.388 4.710,3 – 4.710,3 noitarepo-oC )x 0.2 – 0.2 6.5 – 6.5 – – – 0.72 – 0.72 @ srehtO )ix 4.929,34 4.929,34 – 6.077,61 – 6.077,61 6.011,76 – 6.011,76 9.843,9 – 9.843,9 tnempoleveD laruR .2 0.509 – 0.509 0.509 – 0.509 0.509 – 0.509 1.736 – 1.736 semmargorP aerA laicepS .3 0.509 – 0.509 0.509 – 0.509 0.509 – 0.509 1.736 – 1.736 saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 8.645,48 7.631,01 1.014,47 0.128,58 2.998,01 7.129,47 9.226,85 2.998,01 7.327,74 3.211,07 1.616,9 2.694,06 lortnoC doolF 3.179,11 – 3.179,11 1.134,51 – 1.134,51 5.386,11 – 5.386,11 5.324,31 – 5.324,31 ygrenE .5 5.841 – 5.841 0.574,1 – 0.574,1 2.836 – 2.836 1.261,1 – 1.261,1 )vi ot i( slareniM dna yrtsudnI .6 5.841 – 5.841 0.532 – 0.532 2.83 – 2.83 7.71 – 7.71 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM – – – 0.042,1 – 0.042,1 0.006 – 0.006 4.441,1 – 4.441,1 # srehtO )vi 3.728,05 0.008,5 3.720,54 3.274,25 2.782,5 1.581,74 1.341,93 0.809,2 1.532,63 5.899,63 5.068,2 0.831,43 )ii + i( tropsnarT .7 3.720,54 – 3.720,54 1.581,74 – 1.581,74 1.532,63 – 1.532,63 0.831,43 – 0.831,43 segdirB dna sdaoR )i 0.008,5 0.008,5 – 2.782,5 2.782,5 – 0.809,2 0.809,2 – 5.068,2 5.068,2 – ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 309 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ARTHSARAHAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 1.764,5 8.014,5 3.65 1.777 0.446 1.331 1.777 0.446 1.331 4.947 8.936 6.901 )ii + i( secivreS cimonocE lareneG.01 2.23 – 2.23 2.711 – 2.711 2.711 – 2.711 0.411 – 0.411 msiruoT )i 9.434,5 8.014,5 1.42 8.956 0.446 9.51 8.956 0.446 9.51 4.536 8.936 4.4- @@ srehtO )ii 5.288,81 6.088,5 9.100,31 7.419,91 6.112,6 1.307,31 4.353,51 6.616,4 8.637,01 1.356,8 7.768,1 4.587,6 )secivreS lareneG( tnempoleveD-noN .2 5.745,621 5.745,621 – 4.814,19 4.814,19 – 8.978,811 8.978,811 – 4.449,241 4.449,241 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 9.728,53 9.728,53 – 2.950,53 2.950,53 – 2.950,53 2.950,53 – 6.102,82 6.102,82 – snaoL tekraM .1 7.045,1 7.045,1 – 2.790,2 2.790,2 – 2.790,2 2.790,2 – 2.890,2 2.890,2 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 4.096,7 4.096,7 – 2.801,8 2.801,8 – 2.801,8 2.801,8 – 2.587,7 2.587,7 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 0.057,1 0.057,1 – 5.654,1 5.654,1 – 0.009,1 0.009,1 – 9.077,1 9.077,1 – noitaroproC 0.000,03 0.000,03 – – – – 0.000,03 0.000,03 – 0.925,36 0.925,36 – IBR morf AMW .6 7.350,84 7.350,84 – 6.210,34 6.210,34 – 2.030,04 2.030,04 – 2.378,73 2.378,73 – FSSN ot deussi seitiruceS laicepS .7 8.486,1 8.486,1 – 8.486,1 8.486,1 – 0.586,1 0.586,1 – 3.686,1 3.686,1 – srehtO .8 – – – – – – 2.0 2.0 – 1.0 1.0 – sdnoB noitasnepmoC dnaL :hcihw fo 4.071,11 4.071,11 – 2.755,8 2.755,8 – 5.167,01 5.167,01 – 4.268,8 4.268,8 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 3.211,11 3.211,11 – 0.994,8 0.994,8 – 3.307,01 3.307,01 – 4.308,8 4.308,8 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 2.85 2.85 – 2.85 2.85 – 2.85 2.85 – 0.95 0.95 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 2.85 2.85 – 2.85 2.85 – 2.85 2.85 – 0.95 0.95 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 2.813,51 9.261,8 2.551,7 9.198,21 5.092,7 4.106,5 3.896,9 6.194,5 8.602,4 5.504,11 4.965,3 1.638,7 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 4.586,41 2.035,7 2.551,7 7.863,21 3.767,6 4.106,5 7.089,8 9.377,4 8.602,4 2.050,11 1.412,3 1.638,7 )b + a( sesopruP tnempoleveD .1 4.630,01 2.010,7 2.620,3 8.378,7 3.752,6 6.616,1 9.765,5 9.362,4 0.403,1 6.724,4 1.417,2 4.317,1 )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 4.34 4.34 – 4.011 4.011 – 6.64 6.64 – – – – noitatinaS dna ylppuS retaW .4 3.32 2.32 1.0 0.8 0.8 – 0.8 0.8 – 2.03 7.6 5.32 gnisuoH .5 5.349,6 5.349,6 – 9.831,6 9.831,6 – 2.902,4 2.902,4 – 4.707,2 4.707,2 – )gnisuoH( stnavreS tnemnrevoG .6 2.620,3 1.0 1.620,3 6.616,1 – 6.616,1 1.403,1 1.0 0.403,1 9.986,1 – 9.986,1 srehtO .7 0.946,4 0.025 0.921,4 9.494,4 0.015 9.489,3 8.214,3 0.015 8.209,2 6.226,6 0.005 6.221,6 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 0.359 0.015 0.344 9.778,1 0.015 9.763,1 6.788 0.015 6.773 7.485 0.005 7.48 noitarepo-oC .4 0.01 0.01 – 0.94 – 0.94 0.07 – 0.07 – – – .cte ,noitagirrI muideM dna rojaM .5 6.093,3 – 6.093,3 1.972,2 – 1.972,2 1.972,2 – 1.972,2 7.698,5 – 7.698,5 stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 310 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ARTHSARAHAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.341 – 2.341 0.901 – 0.901 6.03 – 6.03 1.03 – 1.03 seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 2.251 – 2.251 8.971 – 8.971 5.541 – 5.541 1.111 – 1.111 srehtO.01 8.236 8.236 – 3.325 3.325 – 7.717 7.717 – 3.553 3.553 – )b + a( sesopruP tnempoleveD-noN .2 8.236 8.236 – 3.325 3.325 – 7.717 7.717 – 3.553 3.553 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – 0.005,32 0.005,32 – dnuF ycnegnitnoC .IV 6.607,95 6.607,95 – 9.194,54 9.194,54 – 8.348,63 8.348,63 – 9.928,33 9.928,33 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 7.682,83 7.682,83 – 1.608,43 1.608,43 – 9.695,33 9.695,33 – 9.146,13 9.146,13 – sdnuF tnedivorP etatS .1 9.914,12 9.914,12 – 8.586,01 8.586,01 – 9.642,3 9.642,3 – 0.881,2 0.881,2 – srehtO .2 0.116,14 0.116,14 – 7.235,15 7.235,15 – 8.223,45 8.223,45 – 8.138,16 8.138,16 – )4 ot 1( sdnuF evreseR.IIIV 4.223,8 4.223,8 – 6.921,9 6.921,9 – 4.278,5 4.278,5 – 9.233,5 9.233,5 – sdnuF evreseR laweneR/noitaicerpeD .1 – – – – – – 0.002,22 0.002,22 – 4.323,43 4.323,43 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 6.882,33 6.882,33 – 1.304,24 1.304,24 – 4.052,62 4.052,62 – 5.571,22 5.571,22 – srehtO .4 7.129,482 7.129,482 – 9.651,982 9.651,982 – 8.737,942 8.737,942 – 9.283,862 9.283,862 – )4 ot 1( secnavdA dna stisopeD .XI 4.523,162 4.523,162 – 4.188,842 4.188,842 – 7.015,222 7.015,222 – 1.156,542 1.156,542 – stisopeD liviC .1 – – – – – – – – – – – – sdnuF lacoL fo stisopeD .2 3.106,5 3.106,5 – 4.290,5 4.290,5 – 4.290,5 4.290,5 – 7.178,5 7.178,5 – secnavdA liviC .3 9.499,71 9.499,71 – 1.381,53 1.381,53 – 6.431,22 6.431,22 – 1.068,61 1.068,61 – srehtO .4 3.555,325,4 3.555,325,4 – 7.115,060,4 7.115,060,4 – 5.136,288,3 5.136,288,3 – 2.559,320,3 2.559,320,3 – )4 ot 1( suoenallecsiM dna esnepsuS .X 1.942 1.942 – 3.683,4 3.683,4 – 6.6 6.6 – 4.970,611 4.970,611 – esnepsuS .1 0.000,552,4 0.000,552,4 – 0.000,008,3 0.000,008,3 – 0.000,726,3 0.000,726,3 – 9.252,509,2 9.252,509,2 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 1.603,862 1.603,862 – 4.521,652 4.521,652 – 9.426,552 9.426,552 – 9.226,2 9.226,2 – srehtO .4 – – – – – – – – – 0.005,34 0.005,34 – dnuF ycnegnitnoC ot noitairporppA .IX 4.833,591 4.833,591 – 5.336,681 5.336,681 – 8.630,681 8.630,681 – 8.769,142 8.769,142 – secnattimeR.IIX 5.544,63- 3.409,29- 0.475,73- 6.673,121- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 6.406,19 6.699,01 9.446,56 0.396,411 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 1.951,55 8.709,18- 0.170,82 5.386,6- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 1.951,55 8.709,18- 0.170,82 5.386,6- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 1.951 8.709,1- 0.170,1 9.434,02- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 6.265,42- 8.456,22- 0.591- 9.912,2- ecnalaB gninepO )a 4.304,42- 6.265,42- 0.678 8.456,22- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 0.000,55 0.000,08- 0.000,72 4.157,31 )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAAppendix IV 311 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA RUPINAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.093,642 6.320,132 4.663,51 2.815,642 8.989,922 4.825,61 1.199,242 3.312,032 8.777,21 6.759,991 2.336,681 4.423,31 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 2.697,91 8.924,4 4.663,51 9.399,91 5.564,3 4.825,61 3.378,61 6.590,4 8.777,21 2.060,61 8.537,2 4.423,31 $)stnuoccA cilbuP gnidulcxE( 5.686,61 1.023,1 4.663,51 5.825,61 1.0 4.825,61 9.777,21 1.0 8.777,21 4.423,31 – 4.423,31 )2 + 1( yaltuO latipaC latoT .I 9.687,51 1.023,1 8.664,41 9.028,41 1.0 8.028,41 3.048,01 1.0 2.048,01 2.632,11 – 2.632,11 )b + a( tnempoleveD .1 2.367,3 1.0 1.367,3 0.467,4 1.0 9.367,4 6.155,3 1.0 5.155,3 3.674,5 – 3.674,5 )9 ot 1( secivreS laicoS )a( 1.813 – 1.813 2.508 – 2.508 4.824 – 4.824 9.192,1 – 9.192,1 erutluC dna trA ,stropS ,noitacudE .1 8.134 – 8.134 2.635 – 2.635 9.803 – 9.803 4.685,1 – 4.685,1 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 0.598,1 – 0.598,1 4.448,1 – 4.448,1 6.851,2 – 6.851,2 4.087,1 – 4.087,1 noitatinaS dna ylppuS retaW .4 1.03 1.0 0.03 1.03 1.0 0.03 1.03 1.0 0.03 6.82 – 6.82 gnisuoH .5 6.383 – 6.383 2.515 – 2.515 5.713 – 5.713 4.174 – 4.174 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 1.105 – 1.105 5.065 – 5.065 1.672 – 1.672 4.592 – 4.592 sessalC drawkcaB rehtO dna sebirT 2.302 – 2.302 2.634 – 2.634 5.1 – 5.1 8.0 – 8.0 erafleW dna ytiruceS laicoS .8 3.0 – 3.0 2.63 – 2.63 5.03 – 5.03 5.12 – 5.12 * srehtO .9 7.320,21 0.023,1 7.307,01 0.750,01 – 0.750,01 7.882,7 – 7.882,7 9.957,5 – 9.957,5 )01 ot 1( secivreS cimonocE)b( 7.16 – 7.16 3.411 – 3.411 5.18 – 5.18 5.76 – 5.76 )ix ot i( seitivitcA deillA dna erutlucirgA .1 – – – 8.21 – 8.21 8.21 – 8.21 7.41 – 7.41 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 1.31 – 1.31 9.54 – 9.54 1.31 – 1.31 0.12 – 0.12 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 1.6 – 1.6 1.31 – 1.31 1.31 – 1.31 9.72 – 9.72 seirehsiF )v – – – – – – – – – – – – efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 5.24 – 5.24 5.24 – 5.24 5.24 – 5.24 9.3 – 9.3 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix – – – – – – – – – – – – tnempoleveD laruR .2 4.547,2 – 4.547,2 2.404,1 – 2.404,1 7.534 – 7.534 3.486 – 3.486 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 6.599,5 – 6.599,5 1.906,3 – 1.906,3 0.251,3 – 0.251,3 9.018,1 – 9.018,1 lortnoC doolF – – – 7.044 – 7.044 7.044 – 7.044 9.883 – 9.883 ygrenE .5 4.011 – 4.011 6.65 – 6.65 2.02 – 2.02 3.171 – 3.171 )vi ot i( slareniM dna yrtsudnI .6 5.101 – 5.101 4.83 – 4.83 0.2 – 0.2 2.661 – 2.661 seirtsudnI llamS dna egalliV )i – – – – – – – – – 3.0 – 3.0 seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 9.8 – 9.8 2.81 – 2.81 2.81 – 2.81 8.4 – 8.4 # srehtO )vi 6.008,2 0.023,1 6.084,1 1.407,3 – 1.407,3 9.157,2 – 9.157,2 2.471,2 – 2.471,2 )ii + i( tropsnarT .7 6.008,2 0.023,1 6.084,1 0.246,3 – 0.246,3 9.117,2 – 9.117,2 2.471,2 – 2.471,2 segdirB dna sdaoR )i – – – 1.26 – 1.26 0.04 – 0.04 – – – ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 312 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA RUPINAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.001 – 0.001 6.29 – 6.29 0.07 – 0.07 0.52 – 0.52 tnemnorivnE dna ygolonhceT ,ecneicS .9 0.012 – 0.012 5.536 – 5.536 7.633 – 7.633 7.734 – 7.734 )ii + i( secivreS cimonocE lareneG.01 0.012 – 0.012 5.536 – 5.536 7.633 – 7.633 7.734 – 7.734 msiruoT )i – – – – – – – – – – – – @@ srehtO )ii 6.998 – 6.998 6.707,1 – 6.707,1 6.739,1 – 6.739,1 1.880,2 – 1.880,2 )secivreS lareneG( tnempoleveD-noN .2 7.836,2 7.836,2 – 8.989,2 8.989,2 – 2.816,3 2.816,3 – 7.092,2 7.092,2 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 0.287,1 0.287,1 – 0.060,2 0.060,2 – 0.037,2 0.037,2 – 7.732,1 7.732,1 – snaoL tekraM .1 – – – – – – – – – – – – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 2.562 2.562 – 0.072 0.072 – 9.762 9.762 – 9.091 9.091 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 – – – – – – – – – – – – noitaroproC – – – – – – – – – – – – IBR morf AMW .6 0.544 0.544 – 0.544 0.544 – 0.544 0.544 – 2.544 2.544 – FSSN ot deussi seitiruceS laicepS .7 5.641 5.641 – 9.412 9.412 – 2.571 2.571 – 9.614 9.614 – srehtO .8 – – – – – – – – – – – – sdnoB noitasnepmoC dnaL :hcihw fo 0.444 0.444 – 0.444 0.444 – 3.144 3.144 – 7.144 7.144 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 2.26 2.26 – 2.26 2.26 – 5.95 5.95 – 5.95 5.95 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 1.973 1.973 – 1.973 1.973 – 1.973 1.973 – 1.973 1.973 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 1.973 1.973 – 1.973 1.973 – 1.973 1.973 – 1.973 1.973 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 7.2 7.2 – 7.2 7.2 – 7.2 7.2 – 0.3 0.3 – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 0.72 0.72 – 5.13 5.13 – 0.63 0.63 – 4.3 4.3 – )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 5.6 5.6 – 5.6 5.6 – 5.6 5.6 – 8.0 8.0 – )b + a( sesopruP tnempoleveD .1 5.6 5.6 – 5.6 5.6 – 5.6 5.6 – 8.0 8.0 – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 5.6 5.6 – 5.6 5.6 – 5.6 5.6 – 8.0 8.0 – )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – – – – srehtO .7 – – – – – – – – – – – – )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 – – – – – – – – – – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 – – – – – – – – – – – – stcejorP rewoP .6Appendix IV 313 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA RUPINAM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 – – – – – – – – – – – – srehtO.01 5.02 5.02 – 0.52 0.52 – 5.92 5.92 – 7.2 7.2 – )b + a( sesopruP tnempoleveD-noN .2 5.02 5.02 – 0.52 0.52 – 5.92 5.92 – 7.2 7.2 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 0.520,2 0.520,2 – 0.520,2 0.520,2 – 0.030,2 0.030,2 – 4.640,2 4.640,2 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 0.000,2 0.000,2 – 0.000,2 0.000,2 – 0.000,2 0.000,2 – 6.120,2 6.120,2 – sdnuF tnedivorP etatS .1 0.52 0.52 – 0.52 0.52 – 0.03 0.03 – 7.42 7.42 – srehtO .2 6.583 6.583 – 7.183 7.183 – 7.183 7.183 – 8.955 8.955 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 1.982 1.982 – 0.472 0.472 – 0.472 0.472 – 0.434 0.434 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 5.69 5.69 – 7.701 7.701 – 7.701 7.701 – 8.521 8.521 – srehtO .4 2.771,8 2.771,8 – 6.111,8 6.111,8 – 0.007,7 0.007,7 – 8.646,8 8.646,8 – )4 ot 1( secnavdA dna stisopeD .XI 0.005,3 0.005,3 – 0.005,3 0.005,3 – 0.005,3 0.005,3 – 8.123,3 8.123,3 – stisopeD liviC .1 – – – – – – – – – – – – sdnuF lacoL fo stisopeD .2 0.003 0.003 – 0.003 0.003 – 0.003 0.003 – 8.416 8.416 – secnavdA liviC .3 2.773,4 2.773,4 – 6.113,4 6.113,4 – 0.009,3 0.009,3 – 2.017,4 2.017,4 – srehtO .4 0.600,291 0.600,291 – 0.600,291 0.600,291 – 0.600,291 0.600,291 – 3.912,651 3.912,651 – )4 ot 1( suoenallecsiM dna esnepsuS .X 0.007 0.007 – 0.007 0.007 – 0.007 0.007 – 4.964,1 4.964,1 – esnepsuS .1 0.007,091 0.007,091 – 0.007,091 0.007,091 – 0.007,091 0.007,091 – 2.743,451 2.743,451 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 0.606 0.606 – 0.606 0.606 – 0.606 0.606 – 7.204 7.204 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 0.000,42 0.000,42 – 0.000,42 0.000,42 – 0.000,42 0.000,42 – 2.524,61 2.524,61 – secnattimeR.IIX 1.202,9 6.306,5 7.729,6 7.903,7 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 9.925,9- 1.136,9- 0.589,6- 2.654,11- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 8.723- 5.720,4- 3.75- 5.641,4- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 8.723- 5.720,4- 3.75- 5.641,4- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 2.271,1 5.725,2- 3.75- 0.252,2- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 7.064,5- 2.339,2- 3.744,3- 2.186- ecnalaB gninepO )a 5.882,4- 7.064,5- 6.405,3- 2.339,2- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 0.005,1- 0.005,1- – 5.498,1- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 314 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AYALAHGEM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.646,842 8.129,432 8.427,31 1.537,322 7.995,702 4.531,61 0.546,322 6.905,702 4.531,61 1.643,712 8.699,502 4.943,11 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 2.131,81 5.604,4 8.427,31 7.716,91 2.284,3 4.531,61 7.716,91 2.284,3 4.531,61 6.277,31 2.324,2 4.943,11 $)stnuoccA cilbuP gnidulcxE( 3.506,31 – 3.506,31 4.630,61 3.2 1.430,61 4.630,61 3.2 1.430,61 9.481,11 – 9.481,11 )2 + 1( yaltuO latipaC latoT .I 9.871,21 – 9.871,21 6.590,51 3.2 3.390,51 6.590,51 3.2 3.390,51 1.163,01 – 1.163,01 )b + a( tnempoleveD .1 8.584,4 – 8.584,4 8.766,6 3.2 5.566,6 8.766,6 3.2 5.566,6 4.336,3 – 4.336,3 )9 ot 1( secivreS laicoS )a( 0.38 – 0.38 3.205 – 3.205 3.205 – 3.205 1.34 – 1.34 erutluC dna trA ,stropS ,noitacudE .1 8.838 – 8.838 4.689 – 4.689 4.689 – 4.689 6.878 – 6.878 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 8.327,2 – 8.327,2 4.472,3 – 4.472,3 4.472,3 – 4.472,3 1.609,1 – 1.609,1 noitatinaS dna ylppuS retaW .4 3.152 – 3.152 9.572 3.2 6.372 9.572 3.2 6.372 0.07 – 0.07 gnisuoH .5 7.784 – 7.784 5.845,1 – 5.845,1 5.845,1 – 5.845,1 9.275 – 9.275 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 – – – – – – – – – – – – sessalC drawkcaB rehtO dna sebirT 2.101 – 2.101 3.08 – 3.08 3.08 – 3.08 6.261 – 6.261 erafleW dna ytiruceS laicoS .8 – – – – – – – – – – – – * srehtO .9 1.396,7 – 1.396,7 8.724,8 – 8.724,8 8.724,8 – 8.724,8 7.727,6 – 7.727,6 )01 ot 1( secivreS cimonocE)b( 4.122 – 4.122 9.592 – 9.592 9.592 – 9.592 6.301 – 6.301 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.43 – 0.43 0.92 – 0.92 0.92 – 0.92 2.71 – 2.71 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 3.3 – 3.3 – – – – – – – – – yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 0.6 – 0.6 3.96 – 3.96 3.96 – 3.96 3.42 – 3.42 seirehsiF )v 5.6 – 5.6 8.101 – 8.101 8.101 – 8.101 6.2 – 6.2 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 8.261 – 8.261 0.09 – 0.09 0.09 – 0.09 7.45 – 7.45 noitarepo-oC )x 8.8 – 8.8 8.5 – 8.5 8.5 – 8.5 8.4 – 8.4 @ srehtO )ix 0.42 – 0.42 0.4 – 0.4 0.4 – 0.4 0.1 – 0.1 tnempoleveD laruR .2 6.570,1 – 6.570,1 6.507 – 6.507 6.507 – 6.507 6.505 – 6.505 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 0.729 – 0.729 8.011,1 – 8.011,1 8.011,1 – 8.011,1 3.124 – 3.124 lortnoC doolF – – – – – – – – – – – – ygrenE .5 2.56 – 2.56 5.173 – 5.173 5.173 – 5.173 1.786 – 1.786 )vi ot i( slareniM dna yrtsudnI .6 2.54 – 2.54 5.002 – 5.002 5.002 – 5.002 0.223 – 0.223 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 0.02 – 0.02 0.171 – 0.171 0.171 – 0.171 1.563 – 1.563 # srehtO )vi 7.942,5 – 7.942,5 9.868,5 – 9.868,5 9.868,5 – 9.868,5 7.899,4 – 7.899,4 )ii + i( tropsnarT .7 5.029,4 – 5.029,4 5.497,5 – 5.497,5 5.497,5 – 5.497,5 1.920,5 – 1.920,5 segdirB dna sdaoR )i 2.923 – 2.923 4.47 – 4.47 4.47 – 4.47 5.03- – 5.03- ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 315 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AYALAHGEM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 1.031 – 1.031 1.17 – 1.17 1.17 – 1.17 5.01 – 5.01 )ii + i( secivreS cimonocE lareneG.01 1.58 – 1.58 1.12 – 1.12 1.12 – 1.12 5.01 – 5.01 msiruoT )i 0.54 – 0.54 0.05 – 0.05 0.05 – 0.05 – – – @@ srehtO )ii 4.624,1 – 4.624,1 8.049 – 8.049 8.049 – 8.049 8.328 – 8.328 )secivreS lareneG( tnempoleveD-noN .2 1.885,5 1.885,5 – 5.206,4 5.206,4 – 5.206,4 5.206,4 – 4.828,1 4.828,1 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 7.628,2 7.628,2 – 1.302,2 1.302,2 – 1.302,2 1.302,2 – 8.020,1 8.020,1 – snaoL tekraM .1 1.0 1.0 – 5.0 5.0 – 5.0 5.0 – 4.0 4.0 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 0.056 0.056 – 0.085 0.085 – 0.085 0.085 – 5.435 5.435 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 5.3 5.3 – 0.4 0.4 – 0.4 0.4 – 5.3 5.3 – noitaroproC 0.057,1 0.057,1 – 0.005,1 0.005,1 – 0.005,1 0.005,1 – – – – IBR morf AMW .6 0.042 0.042 – 0.091 0.091 – 0.091 0.091 – 9.151 9.151 – FSSN ot deussi seitiruceS laicepS .7 8.711 8.711 – 9.421 9.421 – 9.421 9.421 – 4.711 4.711 – srehtO .8 0.7 0.7 – 0.41 0.41 – 0.41 0.41 – 0.41 0.41 – sdnoB noitasnepmoC dnaL :hcihw fo 7.002 7.002 – 7.991 7.991 – 7.991 7.991 – 2.891 2.891 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 3.191 3.191 – 9.981 9.981 – 9.981 9.981 – 3.781 3.781 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 0.1 0.1 – 7.0 7.0 – 7.0 7.0 – 7.0 7.0 – semehcS derosnopS yllartneC .3 7.2 7.2 – 8.2 8.2 – 8.2 8.2 – 9.2 9.2 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 7.2 7.2 – 8.2 8.2 – 8.2 8.2 – 9.2 9.2 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 7.5 7.5 – 3.6 3.6 – 3.6 3.6 – 3.7 3.7 – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 2.784 7.763 5.911 0.972 7.771 3.101 0.972 7.771 3.101 1.165 6.693 5.461 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 3.292 8.271 5.911 1.401 8.2 3.101 1.401 8.2 3.101 6.093 1.622 5.461 )b + a( sesopruP tnempoleveD .1 8.2 8.2 – 8.2 8.2 – 8.2 8.2 – 4.0 4.0 – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 6.1 6.1 – 6.1 6.1 – 6.1 6.1 – 4.0 4.0 – )gnisuoH( stnavreS tnemnrevoG .6 2.1 2.1 – 2.1 2.1 – 2.1 2.1 – – – – srehtO .7 5.982 0.071 5.911 3.101 – 3.101 3.101 – 3.101 2.093 7.522 5.461 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 – – – – – – – – – – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 5.911 – 5.911 0.69 – 0.69 0.69 – 0.69 2.093 7.522 5.461 stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 316 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AYALAHGEM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 0.071 0.071 – 3.5 – 3.5 3.5 – 3.5 – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 – – – – – – – – – – – – srehtO.01 9.491 9.491 – 9.471 9.471 – 9.471 9.471 – 5.071 5.071 – )b + a( sesopruP tnempoleveD-noN .2 9.491 9.491 – 9.471 9.471 – 9.471 9.471 – 5.071 5.071 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V 0.050,2 0.050,2 – 0.050,1 0.050,1 – 0.050,1 0.050,1 – 0.050,1 0.050,1 – dnuF ycnegnitnoC .IV 7.024,1 7.024,1 – 5.513,1 5.513,1 – 5.513,1 5.513,1 – 6.491,1 6.491,1 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 7.024,1 7.024,1 – 5.513,1 5.513,1 – 5.513,1 5.513,1 – 6.491,1 6.491,1 – sdnuF tnedivorP etatS .1 – – – – – – – – – – – – srehtO .2 3.896 3.896 – 8.335 8.335 – 8.335 8.335 – 9.237 9.237 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 3.733 3.733 – 8.313 8.313 – 8.313 8.313 – 9.423 9.423 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 0.163 0.163 – 0.022 0.022 – 0.022 0.022 – 0.804 0.804 – srehtO .4 9.022,51 9.022,51 – 4.992,8 4.992,8 – 4.992,8 4.992,8 – 9.129,41 9.129,41 – )4 ot 1( secnavdA dna stisopeD .XI 1.803,41 1.803,41 – 7.929,6 7.929,6 – 7.929,6 7.929,6 – 9.680,41 9.680,41 – stisopeD liviC .1 – – – – – – – – – – – – sdnuF lacoL fo stisopeD .2 2.197 2.197 – 9.403,1 9.403,1 – 9.403,1 9.403,1 – 2.917 2.917 – secnavdA liviC .3 6.121 6.121 – 8.46 8.46 – 8.46 8.46 – 8.511 8.511 – srehtO .4 0.544,381 0.544,381 – 7.814,761 7.814,761 – 5.823,761 5.823,761 – 7.459,261 7.459,261 – )4 ot 1( suoenallecsiM dna esnepsuS .X 4.19 4.19 – 7.42 7.42 – 7.42 7.42 – 6.88 6.88 – esnepsuS .1 9.633,381 9.633,381 – 9.813,761 9.813,761 – 8.822,761 8.822,761 – 9.948,261 9.948,261 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 7.61 7.61 – 1.57 1.57 – 1.57 1.57 – 2.61 2.61 – srehtO .4 0.000,1 0.000,1 – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 4.039,42 4.039,42 – 1.000,42 1.000,42 – 1.000,42 1.000,42 – 3.917,22 3.917,22 – secnattimeR.IIX 0.968,3 5.518,7 5.518,7 9.367,1 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 8.770,4- 1.155,7- 3.139,8- 7.779,5- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 8.802- 4.462 8.511,1- 7.312,4- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 8.802- 4.462 8.511,1- 7.312,4- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 6.731,1- 1.328- 3.220,3- 3.412 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 9.115,5- 8.886,4- 4.265,5- 1.309,4- ecnalaB gninepO )a 5.946,6- 9.115,5- 7.485,8- 8.886,4- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 8.829 4.780,1 4.609,1 0.824,4- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAAppendix IV 317 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA MAROZIM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.677,66 3.840,55 1.827,11 4.636,862 2.562,062 3.173,8 4.564,762 8.509,652 6.955,01 5.015,39 9.975,58 6.039,7 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 8.794,61 8.967,4 1.827,11 5.893,31 2.720,5 3.173,8 4.258,41 8.292,4 6.955,01 1.325,01 5.295,2 6.039,7 $)stnuoccA cilbuP gnidulcxE( 1.290,31 0.024,1 1.276,11 5.074,01 3.141,2 3.923,8 9.739,11 3.024,1 6.715,01 1.572,9 5.263,1 7.219,7 )2 + 1( yaltuO latipaC latoT .I 5.335,11 – 5.335,11 7.427,8 0.127 6.300,8 0.382,01 – 0.382,01 1.335,8 5.263,1 6.071,7 )b + a( tnempoleveD .1 5.065,1 – 5.065,1 8.052,3 0.021 8.031,3 0.767,2 – 0.767,2 0.041,3 – 0.041,3 )9 ot 1( secivreS laicoS )a( – – – 0.242 – 0.242 0.531 – 0.531 0.712 – 0.712 erutluC dna trA ,stropS ,noitacudE .1 – – – 7.632 0.021 7.611 7.611 – 7.611 0.871 – 0.871 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 2.824 – 2.824 2.586 – 2.586 4.085 – 4.085 2.206 – 2.206 noitatinaS dna ylppuS retaW .4 – – – 8.541 – 8.541 8.541 – 8.541 8.652 – 8.652 gnisuoH .5 3.231,1 – 3.231,1 8.706,1 – 8.706,1 8.994,1 – 8.994,1 3.634,1 – 3.634,1 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 – – – – – – – – – – – – sessalC drawkcaB rehtO dna sebirT – – – 4.333 – 4.333 4.982 – 4.982 7.944 – 7.944 erafleW dna ytiruceS laicoS .8 – – – – – – – – – – – – * srehtO .9 0.379,9 – 0.379,9 8.374,5 0.106 8.278,4 0.615,7 – 0.615,7 0.393,5 5.263,1 6.030,4 )01 ot 1( secivreS cimonocE)b( 2.82 – 2.82 7.270,1 0.106 7.174 8.564 – 8.564 7.845,1 5.263,1 2.681 )ix ot i( seitivitcA deillA dna erutlucirgA .1 – – – – – – – – – – – – yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii – – – 1.37 – 1.37 1.37 – 1.37 7.25 – 7.25 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi – – – 5.3 – 5.3 – – – – – – seirehsiF )v – – – – – – – – – – – – efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – 9.698 0.106 9.592 9.592 – 9.592 3.014,1 7.063,1 6.94 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 2.82 – 2.82 4.14 – 4.14 4.14 – 4.14 0.81 – 0.81 noitarepo-oC )x – – – 8.75 – 8.75 4.55 – 4.55 7.76 8.1 9.56 @ srehtO )ix – – – 4.73 – 4.73 8.1 – 8.1 0.03 – 0.03 tnempoleveD laruR .2 1.304 – 1.304 1.304 – 1.304 1.304 – 1.304 5.494 – 5.494 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 1.092 – 1.092 4.858 – 4.858 0.868 – 0.868 3.5 – 3.5 lortnoC doolF 0.8 – 0.8 5.376 – 5.376 0.334 – 0.334 9.614,1 – 9.614,1 ygrenE .5 – – – – – – – – – – – – )vi ot i( slareniM dna yrtsudnI .6 – – – – – – – – – – – – seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM – – – – – – – – – – – – # srehtO )vi 5.925,2 – 5.925,2 6.902,2 – 6.902,2 1.447,1 – 1.447,1 1.738,1 – 1.738,1 )ii + i( tropsnarT .7 5.925,2 – 5.925,2 3.841,2 – 3.841,2 3.696,1 – 3.696,1 8.728,1 – 8.728,1 segdirB dna sdaoR )i – – – 2.16 – 2.16 8.74 – 8.74 3.9 – 3.9 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 318 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA MAROZIM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 1.417,6 – 1.417,6 1.912 – 1.912 2.006,3 – 2.006,3 5.06 – 5.06 )ii + i( secivreS cimonocE lareneG.01 0.001 – 0.001 1.912 – 1.912 2.011 – 2.011 5.06 – 5.06 msiruoT )i 1.416,6 – 1.416,6 – – – 0.094,3 – 0.094,3 – – – @@ srehtO )ii 6.855,1 0.024,1 6.831 9.547,1 3.024,1 6.523 9.456,1 3.024,1 6.432 1.247 – 1.247 )secivreS lareneG( tnempoleveD-noN .2 1.398,2 1.398,2 – 6.059,4 6.059,4 – 3.213,2 3.213,2 – 8.007,11 8.007,11 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 1.640,2 1.640,2 – 8.893,1 8.893,1 – 8.893,1 8.893,1 – 2.245 2.245 – snaoL tekraM .1 3.632 3.632 – 7.744 7.744 – 3.434 3.434 – 5.52 5.52 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 1.144 1.144 – 6.013 6.013 – 6.013 6.013 – 0.603 0.603 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 6.12 6.12 – 0.6 0.6 – 0.6 0.6 – 2.2 2.2 – noitaroproC 3.0 3.0 – 3.526,2 3.526,2 – 3.0 3.0 – 7.866,01 7.866,01 – IBR morf AMW .6 8.98 8.98 – 4.77 4.77 – 4.77 4.77 – 4.17 4.17 – FSSN ot deussi seitiruceS laicepS .7 9.75 9.75 – 9.48 9.48 – 9.48 9.48 – 8.48 8.48 – srehtO .8 8.22 8.22 – 6.54 6.54 – 6.54 6.54 – 6.54 6.54 – sdnoB noitasnepmoC dnaL :hcihw fo 5.702 5.702 – 6.202 6.202 – 6.202 6.202 – 6.191 6.191 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 5.702 5.702 – 6.202 6.202 – 6.202 6.202 – 6.191 6.191 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 – – – – – – – – – – – – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i – – – – – – – – – – – – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 5.503 5.942 0.65 0.004 0.853 0.24 0.004 0.853 0.24 3.42 3.6 0.81 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 9.382 9.722 0.65 4.873 4.633 0.24 4.873 4.633 0.24 3.42 3.6 0.81 )b + a( sesopruP tnempoleveD .1 9.722 9.722 – 4.633 4.633 – 4.633 4.633 – 3.6 3.6 – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 9.722 9.722 – 4.633 4.633 – 4.633 4.633 – 3.6 3.6 – )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – – – – srehtO .7 0.65 – 0.65 0.24 – 0.24 0.24 – 0.24 0.81 – 0.81 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 0.65 – 0.65 0.24 – 0.24 0.24 – 0.24 0.81 – 0.81 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 – – – – – – – – – – – – stcejorP rewoP .6Appendix IV 319 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA MAROZIM )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 – – – – – – – – – – – – srehtO.01 6.12 6.12 – 6.12 6.12 – 6.12 6.12 – – – – )b + a( sesopruP tnempoleveD-noN .2 6.12 6.12 – 6.12 6.12 – 6.12 6.12 – – – – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 0.570,5 0.570,5 – 0.068,2 0.068,2 – 0.068,2 0.068,2 – 3.322,4 3.322,4 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 0.000,5 0.000,5 – 0.008,2 0.008,2 – 0.008,2 0.008,2 – 7.161,4 7.161,4 – sdnuF tnedivorP etatS .1 0.57 0.57 – 0.06 0.06 – 0.06 0.06 – 6.16 6.16 – srehtO .2 0.384 0.384 – 5.243 5.243 – 5.243 5.243 – 0.923 0.923 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 0.313 0.313 – 5.282 5.282 – 5.282 5.282 – 9.171 9.171 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 0.071 0.071 – 0.06 0.06 – 0.06 0.06 – 1.751 1.751 – srehtO .4 0.002,9 0.002,9 – 0.000,7 0.000,7 – 0.000,7 0.000,7 – 7.721,9 7.721,9 – )4 ot 1( secnavdA dna stisopeD .XI 0.000,9 0.000,9 – 0.000,7 0.000,7 – 0.000,7 0.000,7 – 1.838,8 1.838,8 – stisopeD liviC .1 – – – – – – – – – – – – sdnuF lacoL fo stisopeD .2 0.002 0.002 – – – – – – – 5.982 5.982 – secnavdA liviC .3 – – – – – – – – – – – – srehtO .4 1.025,02 1.025,02 – 1.065,722 1.065,722 – 1.065,722 1.065,722 – 4.859,24 4.859,24 – )4 ot 1( suoenallecsiM dna esnepsuS .X 0.008 0.008 – 0.005,2 0.005,2 – 0.005,2 0.005,2 – 7.328- 7.328- – esnepsuS .1 0.005,91 0.005,91 – 0.069,41 0.069,41 – 0.069,41 0.069,41 – 8.556,34 8.556,34 – stnuoccA tnemtsevnI ecnalaB hsaC .2 0.001 0.001 – 0.000,012 0.000,012 – 0.000,012 0.000,012 – – – – IBR htiw stisopeD .3 1.021 1.021 – 1.001 1.001 – 1.001 1.001 – 3.621 3.621 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 1.000,51 1.000,51 – 1.058,41 1.058,41 – 1.058,41 1.058,41 – 4.086,51 4.086,51 – secnattimeR.IIX 1.938,21 4.419,8 6.148,01 3.314,1- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 6.839,8- 0.350,6- 5.127,7- 5.843,1 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 5.009,3 5.168,2 1.021,3 8.46- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 5.009,3 5.168,2 1.021,3 8.46- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 5.004,4 5.109,2 8.954,3 2.798- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 5.953,31 0.854,01 1.493,6- 2.553,11 ecnalaB gninepO )a 9.957,71 5.953,31 4.439,2- 0.854,01 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 0.005- 0.04- 0.04- 4.238 )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – 7.992- – )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 320 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA DNALAGAN )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.046,621 0.061,211 2.084,41 8.717,131 3.300,811 5.417,31 3.294,231 5.165,811 8.039,31 3.394,901 7.362,99 6.922,01 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 2.987,91 0.903,5 2.084,41 6.758,81 1.341,5 5.417,31 8.502,91 0.572,5 8.039,31 7.042,31 2.110,3 6.922,01 $)stnuoccA cilbuP gnidulcxE( 2.084,41 – 2.084,41 5.417,31 – 5.417,31 8.039,31 – 8.039,31 7.132,01 1.2 6.922,01 )2 + 1( yaltuO latipaC latoT .I 7.988,9 – 7.988,9 8.153,21 – 8.153,21 6.783,9 – 6.783,9 2.226,8 1.2 1.026,8 )b + a( tnempoleveD .1 4.360,4 – 4.360,4 8.479,4 – 8.479,4 1.706,3 – 1.706,3 9.905,3 – 9.905,3 )9 ot 1( secivreS laicoS )a( 0.282 – 0.282 1.025 – 1.025 2.313 – 2.313 9.674 – 9.674 erutluC dna trA ,stropS ,noitacudE .1 0.542 – 0.542 0.062 – 0.062 0.02 – 0.02 3.212 – 3.212 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 8.781,2 – 8.781,2 3.951,2 – 3.951,2 3.678,1 – 3.678,1 5.640,1 – 5.640,1 noitatinaS dna ylppuS retaW .4 0.214 – 0.214 8.542 – 8.542 5.911 – 5.911 8.556 – 8.556 gnisuoH .5 1.509 – 1.509 1.457,1 – 1.457,1 5.242,1 – 5.242,1 9.409 – 9.409 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 – – – – – – – – – – – – sessalC drawkcaB rehtO dna sebirT 5.1 – 5.1 0.31 – 0.31 0.31 – 0.31 7.402 – 7.402 erafleW dna ytiruceS laicoS .8 0.03 – 0.03 5.22 – 5.22 5.22 – 5.22 8.8 – 8.8 * srehtO .9 3.628,5 – 3.628,5 0.773,7 – 0.773,7 5.087,5 – 5.087,5 2.211,5 1.2 2.011,5 )01 ot 1( secivreS cimonocE)b( 7.611 – 7.611 8.712 – 8.712 6.521 – 6.521 2.002 – 2.002 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.64 – 0.64 9.551 – 9.551 0.56 – 0.56 0.051 – 0.051 yrdnabsuH porC )i 0.2 – 0.2 0.2 – 0.2 0.2 – 0.2 – – – noitavresnoC retaW dna lioS )ii – – – – – – – – – 9.0 – 9.0 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 0.51 – 0.51 0.51 – 0.51 0.51 – 0.51 – – – seirehsiF )v 0.3 – 0.3 0.5 – 0.5 0.4 – 0.4 – – – efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 7.05 – 7.05 5.93 – 5.93 2.93 – 2.93 4.92 – 4.92 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi – – – 4.0 – 4.0 4.0 – 4.0 9.91 – 9.91 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix – – – – – – 7.665 – 7.665 – – – tnempoleveD laruR .2 6.235,1 – 6.235,1 3.719,2 – 3.719,2 5.759 – 5.759 0.100,1 – 0.100,1 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 0.613,2 – 0.613,2 6.790,1 – 6.790,1 5.123,2 – 5.123,2 7.741 – 7.741 lortnoC doolF 1.131 – 1.131 5.671 – 5.671 1.97 – 1.97 2.115 – 2.115 ygrenE .5 0.611 – 0.611 7.551 – 7.551 5.151 – 5.151 7.552 1.2 6.352 )vi ot i( slareniM dna yrtsudnI .6 0.61 – 0.61 5.21 – 5.21 5.21 – 5.21 – – – seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii 0.02 – 0.02 2.33 – 2.33 0.92 – 0.92 8.37 – 8.37 seirtsudnI lacigrullateM 0.08 – 0.08 0.011 – 0.011 0.011 – 0.011 9.181 1.2 9.971 # srehtO )vi 6.373,1 – 6.373,1 5.575,2 – 5.575,2 1.243,1 – 1.243,1 5.877,2 – 5.877,2 )ii + i( tropsnarT .7 1.443,1 – 1.443,1 5.055,2 – 5.055,2 1.913,1 – 1.913,1 3.447,2 – 3.447,2 segdirB dna sdaoR )i 5.92 – 5.92 0.52 – 0.52 0.32 – 0.32 2.43 – 2.43 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 321 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA DNALAGAN )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 4.571 – 4.571 2.271 – 2.271 2.271 – 2.271 2.902 – 2.902 tnemnorivnE dna ygolonhceT ,ecneicS .9 9.46 – 9.46 3.46 – 3.46 3.46 – 3.46 8.8 – 8.8 )ii + i( secivreS cimonocE lareneG.01 – – – – – – – – – – – – msiruoT )i 9.46 – 9.46 3.46 – 3.46 3.46 – 3.46 8.8 – 8.8 @@ srehtO )ii 5.095,4 – 5.095,4 6.263,1 – 6.263,1 2.345,4 – 2.345,4 5.906,1 – 5.906,1 )secivreS lareneG( tnempoleveD-noN .2 5.980,52 5.980,52 – 7.329,42 7.329,42 – 9.650,52 9.650,52 – 6.448,22 6.448,22 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 8.114,3 8.114,3 – 7.225,3 7.225,3 – 6.106,3 6.106,3 – 6.974,1 6.974,1 – snaoL tekraM .1 1.28 1.28 – 6.47 6.47 – 1.26 1.26 – 2.87 2.87 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 4.506 4.506 – 8.664 8.664 – 4.575 4.575 – 7.544 7.544 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 0.85 0.85 – 3.25 3.25 – 0.55 0.55 – 4.15 4.15 – noitaroproC 0.000,02 0.000,02 – 0.000,02 0.000,02 – 0.000,02 0.000,02 – 6.350,02 6.350,02 – IBR morf AMW .6 0.26 0.26 – 5.06 5.06 – 5.06 5.06 – 6.85 6.85 – FSSN ot deussi seitiruceS laicepS .7 3.078 3.078 – 7.647 7.647 – 3.207 3.207 – 5.776 5.776 – srehtO .8 – – – – – – – – – – – – sdnoB noitasnepmoC dnaL :hcihw fo 4.512 4.512 – 4.512 4.512 – 1.412 1.412 – 1.612 1.612 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 9.202 9.202 – 9.202 9.202 – 8.202 8.202 – 8.202 8.202 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 6.2 6.2 – 6.2 6.2 – 3.1 3.1 – 3.1 3.1 – semehcS derosnopS yllartneC .3 6.7 6.7 – 6.7 6.7 – 6.7 6.7 – – – – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 6.7 6.7 – 6.7 6.7 – 6.7 6.7 – – – – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 4.2 4.2 – 4.2 4.2 – 4.2 4.2 – 5.2 5.2 – semehcS laicepS rof snaoL .6 – – – – – – – – – 6.9 6.9 – srehtO .7 0.4 0.4 – 0.4 0.4 – 0.4 0.4 – 9.1 9.1 – )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 2.2 2.2 – 2.2 2.2 – 2.2 2.2 – – – – )b + a( sesopruP tnempoleveD .1 2.2 2.2 – 2.2 2.2 – 2.2 2.2 – – – – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 2.2 2.2 – 2.2 2.2 – 2.2 2.2 – – – – )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – – – – srehtO .7 – – – – – – – – – – – – )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 – – – – – – – – – – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 – – – – – – – – – – – – stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 322 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA DNALAGAN )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 – – – – – – – – – – – – srehtO.01 9.1 9.1 – 9.1 9.1 – 9.1 9.1 – 9.1 9.1 – )b + a( sesopruP tnempoleveD-noN .2 9.1 9.1 – 9.1 9.1 – 9.1 9.1 – 9.1 9.1 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 0.058,2 0.058,2 – 0.068,1 0.068,1 – 0.068,1 0.068,1 – 5.464,2 5.464,2 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 0.097,2 0.097,2 – 0.008,1 0.008,1 – 0.008,1 0.008,1 – 5.704,2 5.704,2 – sdnuF tnedivorP etatS .1 0.06 0.06 – 0.06 0.06 – 0.06 0.06 – 0.75 0.75 – srehtO .2 0.053,2 0.053,2 – 0.463,2 0.463,2 – 0.052,2 0.052,2 – 5.396 5.396 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 0.042,2 0.042,2 – 0.099,1 0.099,1 – 0.099,1 0.099,1 – 0.004 0.004 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 0.011 0.011 – 0.473 0.473 – 0.062 0.062 – 5.392 5.392 – srehtO .4 0.051,1 0.051,1 – 2.531,8 2.531,8 – 5.576,8 5.576,8 – 4.481,8 4.481,8 – )4 ot 1( secnavdA dna stisopeD .XI 0.001 0.001 – 0.067,7 0.067,7 – 5.411,8 5.411,8 – 9.605,7 9.605,7 – stisopeD liviC .1 – – – – – – – – – – – – sdnuF lacoL fo stisopeD .2 0.001 0.001 – 0.001 0.001 – 0.001 0.001 – 1.855 1.855 – secnavdA liviC .3 0.059 0.059 – 2.572 2.572 – 0.164 0.164 – 5.911 5.911 – srehtO .4 0.005,56 0.005,56 – 0.005,56 0.005,56 – 0.005,56 0.005,56 – 5.600,74 5.600,74 – )4 ot 1( suoenallecsiM dna esnepsuS .X 0.005 0.005 – 0.005 0.005 – 0.005 0.005 – 9.961 9.961 – esnepsuS .1 0.000,06 0.000,06 – 0.000,06 0.000,06 – 0.000,06 0.000,06 – 1.520,34 1.520,34 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 0.000,5 0.000,5 – 0.000,5 0.000,5 – 0.000,5 0.000,5 – 5.118,3 5.118,3 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 0.100,51 0.100,51 – 0.100,51 0.100,51 – 0.100,51 0.100,51 – 1.058,71 1.058,71 – secnattimeR.IIX 4.810,9 4.690,2 2.303,2 3.588,8 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 4.867,6- 3.011,51- 3.683,51- 4.849,7- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 0.052,2 8.310,31- 2.380,31- 9.639 )B+A( )–( ticfieD/)+( sulpruS llarevO .C 0.052,2 8.310,31- 2.380,31- 9.639 )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 0.052,2 8.310,31- 2.380,31- 8.236,3- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 5.391,41- 7.971,1- 7.971,1- 2.921,1 ecnalaB gninepO )a 5.349,11- 5.391,41- 9.262,41- 6.305,2- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – – – 8.414,1 )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – 9.451,3 )ten( IBR morf stfardrevO dna secnavdAAppendix IV 323 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AHSIDO )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 4.323,657,1 2.509,585,1 2.814,071 2.712,957,1 1.187,095,1 1.634,861 3.441,937,1 1.992,385,1 2.548,551 4.346,851,1 0.584,540,1 4.851,311 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 7.290,691 5.476,52 2.814,071 4.345,991 2.701,13 1.634,861 8.784,681 7.246,03 2.548,551 3.026,441 9.164,13 4.851,311 $)stnuoccA cilbuP gnidulcxE( 0.794,761 8.872 2.812,761 0.759,561 6.522 4.137,561 7.094,151 6.522 1.562,151 3.647,011 8.971 5.665,011 )2 + 1( yaltuO latipaC latoT .I 5.013,361 2.39 2.712,361 1.212,261 1.96 9.241,261 2.352,641 1.96 1.481,641 3.848,601 8.66 5.187,601 )b + a( tnempoleveD .1 4.343,92 2.86 1.572,92 8.340,92 8.26 0.189,82 1.873,03 8.26 3.513,03 9.388,22 0.73 9.648,22 )9 ot 1( secivreS laicoS )a( 9.785,3 – 9.785,3 2.809,4 – 2.809,4 6.408,4 – 6.408,4 0.906,3 – 0.906,3 erutluC dna trA ,stropS ,noitacudE .1 0.092,6 – 0.092,6 4.228,4 – 4.228,4 1.187,5 – 1.187,5 8.731,4 – 8.731,4 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 0.060,8 – 0.060,8 6.967,7 – 6.967,7 0.572,4 – 0.572,4 4.943,5 – 4.943,5 noitatinaS dna ylppuS retaW .4 5.902,3 2.86 2.141,3 7.897,2 8.26 9.537,2 6.638,3 8.26 8.377,3 6.591,2 0.73 6.851,2 gnisuoH .5 8.361,1 – 8.361,1 8.312 – 8.312 8.318 – 8.318 0.348 – 0.348 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 2.171,5 – 2.171,5 2.482,4 – 2.482,4 0.197,5 – 0.197,5 2.063,4 – 2.063,4 sessalC drawkcaB rehtO dna sebirT – – – 0.002,2 – 0.002,2 0.000,3 – 0.000,3 9.934,1 – 9.934,1 erafleW dna ytiruceS laicoS .8 0.168,1 – 0.168,1 8.640,2 – 8.640,2 0.670,2 – 0.670,2 1.949 – 1.949 * srehtO .9 1.769,331 0.52 1.249,331 3.861,331 3.6 0.261,331 1.578,511 3.6 8.868,511 4.469,38 8.92 6.439,38 )01 ot 1( secivreS cimonocE)b( 8.375,3 – 8.375,3 1.195,2 – 1.195,2 8.525,2 – 8.525,2 5.514,1 – 5.514,1 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.234 – 0.234 0.563 – 0.563 0.322 – 0.322 9.311 – 9.311 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 8.135 – 8.135 1.565 – 1.565 6.947 – 6.947 6.975 – 6.975 yrdnabsuH laminA )iii 0.005 – 0.005 0.05 – 0.05 – – – – – – tnempoleveD yriaD )vi 0.001 – 0.001 8.811 – 8.811 8.831 – 8.831 1.121 – 1.121 seirehsiF )v 0.04 – 0.04 7.63 – 7.63 0.53 – 0.53 9.43 – 9.43 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – 3.21- – 3.21- gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 0.072,1 – 0.072,1 5.073,1 – 5.073,1 5.441,1 – 5.441,1 2.824 – 2.824 noitarepo-oC )x 0.007 – 0.007 0.58 – 0.58 0.532 – 0.532 0.051 – 0.051 @ srehtO )ix – – – – – – – – – – – – tnempoleveD laruR .2 0.584,1 – 0.584,1 0.584,1 – 0.584,1 0.584,1 – 0.584,1 0.584,1 – 0.584,1 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 9.066,25 – 9.066,25 6.865,04 – 6.865,04 9.944,34 – 9.944,34 9.705,82 – 9.705,82 lortnoC doolF 1.532,41 – 1.532,41 6.905,41 – 6.905,41 6.810,9 – 6.810,9 0.569,5 – 0.569,5 ygrenE .5 0.01 – 0.01 9.92 – 9.92 0.01 – 0.01 5.92- 5.92- – )vi ot i( slareniM dna yrtsudnI .6 – – – 9.91 – 9.91 – – – 5.92- 5.92- – seirtsudnI llamS dna egalliV )i 0.01 – 0.01 0.01 – 0.01 0.01 – 0.01 – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM – – – – – – – – – – – – # srehtO )vi 2.893,06 2.51 0.383,06 3.996,27 0.4 3.596,27 0.709,75 0.4 0.309,75 9.285,54 5.85 5.425,54 )ii + i( tropsnarT .7 2.166,75 2.51 0.646,75 0.188,17 0.4 0.778,17 0.443,65 0.4 0.043,65 2.301,34 5.85 7.440,34 segdirB dna sdaoR )i 0.737,2 – 0.737,2 3.818 – 3.818 0.365,1 – 0.365,1 8.974,2 – 8.974,2 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 324 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AHSIDO )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 1.406,1 8.9 3.495,1 9.482,1 3.2 6.282,1 7.874,1 3.2 4.674,1 5.730,1 8.0 7.630,1 )ii + i( secivreS cimonocE lareneG.01 3.960,1 – 3.960,1 6.768 – 6.768 4.150,1 – 4.150,1 2.310,1 – 2.310,1 msiruoT )i 8.435 8.9 0.525 3.714 3.2 0.514 3.724 3.2 0.524 3.42 8.0 5.32 @@ srehtO )ii 5.681,4 6.581 0.100,4 9.447,3 5.651 4.885,3 4.732,5 5.651 9.080,5 0.898,3 0.311 0.587,3 )secivreS lareneG( tnempoleveD-noN .2 9.380,21 9.380,21 – 0.165,22 0.165,22 – 4.690,22 4.690,22 – 8.416,43 8.416,43 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 8.255,6 8.255,6 – 2.690,9 2.690,9 – 2.690,9 2.690,9 – 3.365,31 3.365,31 – snaoL tekraM .1 3.6 3.6 – 9.11 9.11 – 9.11 9.11 – 4.61 4.61 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 4.291,8 4.291,8 – 1.129,6 1.129,6 – 1.129,6 1.129,6 – 0.225,5 0.225,5 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 8.94 8.94 – 8.94 8.94 – 8.94 8.94 – 4.62 4.62 – noitaroproC – – – – – – – – – 5.028,01 5.028,01 – IBR morf AMW .6 5.869,6 5.869,6 – 6.053,5 6.053,5 – 0.688,4 0.688,4 – 0.035,3 0.035,3 – FSSN ot deussi seitiruceS laicepS .7 0.686,9- 0.686,9- – 4.131,1 4.131,1 – 4.131,1 4.131,1 – 2.631,1 2.631,1 – srehtO .8 4.155 4.155 – 9.201,1 9.201,1 – 9.201,1 9.201,1 – 9.201,1 9.201,1 – sdnoB noitasnepmoC dnaL :hcihw fo – – – 6.079,6 6.079,6 – 6.079,6 6.079,6 – 7.994,6 7.994,6 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 4.407,7 4.407,7 – 1.749,6 1.749,6 – 1.749,6 1.749,6 – 0.000,6 0.000,6 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 4.72 4.72 – 5.32 5.32 – 5.32 5.32 – 0.52 0.52 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 4.72 4.72 – 5.32 5.32 – 5.32 5.32 – 0.52 0.52 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 8.137,7- 8.137,7- – – – – – – – 7.474 7.474 – srehtO .7 8.115,61 8.113,31 0.002,3 8.450,4 0.053,1 8.407,2 1.039,5 0.053,1 1.085,4 0.085,3 1.889 9.195,2 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 8.168,51 8.166,21 0.002,3 8.404,3 0.007 8.407,2 1.082,5 0.007 1.085,4 7.741,3 8.555 9.195,2 )b + a( sesopruP tnempoleveD .1 0.007 0.007 – 0.007 0.007 – 0.007 0.007 – 8.555 8.555 – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – 3.3 3.3 – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 0.007 0.007 – 0.007 0.007 – 0.007 0.007 – 6.255 6.255 – )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – – – – srehtO .7 8.161,51 8.169,11 0.002,3 8.407,2 – 8.407,2 1.085,4 – 1.085,4 9.195,2 – 9.195,2 )01 ot 1( secivreS cimonocE )b – – – 0.000,1 – 0.000,1 0.000,1 – 0.000,1 0.052,1 – 0.052,1 yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 0.000,1 – 0.000,1 2.714 – 2.714 0.030,1 – 0.030,1 3.13 – 3.13 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 8.164,31 8.169,11 0.005,1 6.782,1 – 6.782,1 1.055,2 – 1.055,2 2.403,1 – 2.403,1 stcejorP rewoP .6Appendix IV 325 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA AHSIDO )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.007 – 0.007 – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 – – – – – – – – – 4.6 – 4.6 srehtO.01 0.056 0.056 – 0.056 0.056 – 0.056 0.056 – 3.234 3.234 – )b + a( sesopruP tnempoleveD-noN .2 0.004 0.004 – 0.004 0.004 – 0.004 0.004 – 4.153 4.153 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a 0.052 0.052 – 0.052 0.052 – 0.052 0.052 – 9.08 9.08 – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V 0.000,4 0.000,4 – 0.000,4 0.000,4 – 0.000,4 0.000,4 – – – – dnuF ycnegnitnoC .IV 9.401,42 9.401,42 – 1.800,62 1.800,62 – 1.800,62 1.800,62 – 1.879,32 1.879,32 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 1.101,42 1.101,42 – 5.500,62 5.500,62 – 5.500,62 5.500,62 – 5.479,32 5.479,32 – sdnuF tnedivorP etatS .1 8.3 8.3 – 6.2 6.2 – 6.2 6.2 – 6.3 6.3 – srehtO .2 7.568,35 7.568,35 – 5.479,12 5.479,12 – 3.462,32 3.462,32 – 1.110,4 1.110,4 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 3.000,81 3.000,81 – 2.0 2.0 – 2.000,01 2.000,01 – 3.0 3.0 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 4.568,53 4.568,53 – 3.479,12 3.479,12 – 1.462,31 1.462,31 – 8.010,4 8.010,4 – srehtO .4 6.446,671 6.446,671 – 5.000,451 5.000,451 – 3.396,541 3.396,541 – 5.372,95 5.372,95 – )4 ot 1( secnavdA dna stisopeD .XI 8.453,25 8.453,25 – 9.848,44 9.848,44 – 9.848,44 9.848,44 – 7.335,93 7.335,93 – stisopeD liviC .1 6.575,91 6.575,91 – 6.475,31 6.475,31 – 6.475,31 6.475,31 – 6.536,21 6.536,21 – sdnuF lacoL fo stisopeD .2 1.625,2 1.625,2 – 0.625,2 0.625,2 – 0.625,2 0.625,2 – 8.625,2 8.625,2 – secnavdA liviC .3 1.881,201 1.881,201 – 0.150,39 0.150,39 – 8.347,48 8.347,48 – 4.775,4 4.775,4 – srehtO .4 7.602,661,1 7.602,661,1 – 6.595,452,1 6.595,452,1 – 6.595,452,1 6.595,452,1 – 9.467,977 9.467,977 – )4 ot 1( suoenallecsiM dna esnepsuS .X 3.85 3.85 – 8.04 8.04 – 8.04 8.04 – 2.676,1 2.676,1 – esnepsuS .1 2.136,361,1 2.136,361,1 – 7.745,152,1 7.745,152,1 – 7.745,152,1 7.745,152,1 – 2.520,877 2.520,877 – stnuoccA tnemtsevnI ecnalaB hsaC .2 1.0 1.0 – – – – – – – – – – IBR htiw stisopeD .3 1.715,2 1.715,2 – 1.700,3 1.700,3 – 1.700,3 1.700,3 – 5.36 5.36 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 8.804,531 8.804,531 – 2.590,99 2.590,99 – 2.590,99 2.590,99 – 1.571,631 1.571,631 – secnattimeR.IIX 3.338,63 1.092,86 1.510,15 4.126,85 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 7.313,45- 9.142,62- 1.789,3- 3.866,35- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 4.084,71- 3.840,24 0.820,74 1.359,4 )B+A( )–( ticfieD/)+( sulpruS llarevO .C 4.084,71- 3.840,24 0.820,74 1.359,4 )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D – – – 8.715,5 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 5.451,5- 5.451,5- 7.227,2- 7.862 ecnalaB gninepO )a 5.451,5- 5.451,5- 7.227,2- 5.687,5 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 4.084,71- 3.840,24 0.820,74 7.465- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 326 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA BAJNUP )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 1.733,619,1 7.983,868,1 4.749,74 1.603,018,1 6.843,767,1 5.759,24 6.807,096 7.482,836 8.324,25 9.155,717 4.851,886 5.393,92 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 7.132,78 3.482,93 4.749,74 5.253,48 1.593,14 5.759,24 6.609,19 8.284,93 8.324,25 9.620,66 4.336,63 5.393,92 $)stnuoccA cilbuP gnidulcxE( 1.040,84 7.295,3 4.744,44 7.535,34 3.875,4 5.759,83 2.865,84 3.441,2 8.324,64 4.481,13 9.097,1 5.393,92 )2 + 1( yaltuO latipaC latoT .I 8.237,34 3.496,1 5.830,24 1.798,93 5.540,3 6.158,63 1.441,64 9.994,1 2.446,44 6.166,82 0.975,1 6.280,72 )b + a( tnempoleveD .1 7.973,51 9.201 8.672,51 5.224,21 4.88 1.433,21 8.824,01 1.39 7.533,01 2.649,7 4.711 8.828,7 )9 ot 1( secivreS laicoS )a( 6.464,3 – 6.464,3 6.601,3 2.0 4.601,3 1.063,3 2.0 9.953,3 2.735,1 – 2.735,1 erutluC dna trA ,stropS ,noitacudE .1 0.05 9.54 0.4 2.87 4.24 8.53 9.93 9.53 0.4 7.0 7.0 – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 1.570,4 0.54 1.030,4 0.056,4 0.03 0.026,4 5.595,3 0.54 5.055,3 6.959,2 4.511 2.448,2 noitatinaS dna ylppuS retaW .4 5.2 0.2 5.0 9.873 9.5 0.373 5.2 0.2 5.0 9.921 – 9.921 gnisuoH .5 7.253,5 – 7.253,5 3.969,2 – 3.969,2 8.007 – 8.007 6.565,2 – 6.565,2 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 6.273,1 0.01 6.263,1 7.344 0.01 7.334 9.852,1 0.01 9.842,1 0.345 – 0.345 sessalC drawkcaB rehtO dna sebirT 6.807 – 6.807 7.084 – 7.084 2.777 – 2.777 4.391 – 4.391 erafleW dna ytiruceS laicoS .8 7.353 – 7.353 3.513 – 3.513 0.496 – 0.496 9.61 4.1 5.51 * srehtO .9 1.353,82 4.195,1 7.167,62 6.474,72 1.759,2 5.715,42 3.517,53 8.604,1 5.803,43 4.517,02 6.164,1 8.352,91 )01 ot 1( secivreS cimonocE)b( 5.494 – 5.494 9.739 3.955 6.873 5.881,1 – 5.881,1 2.009 – 2.009 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.58 – 0.58 – – – – – – – – – yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 4.904 – 4.904 6.573 – 6.573 5.883 – 5.883 2.001 – 2.001 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi – – – – – – – – – – – – seirehsiF )v – – – – – – – – – – – – efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 1.0 – 1.0 3.265 3.955 0.3 0.008 – 0.008 0.008 – 0.008 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 6.704,1 0.027 6.786 1.900,1 0.027 1.982 8.152,1 0.027 8.135 4.229 5.186 9.042 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 3.359,21 6.948 7.301,21 8.365,11 1.145,1 7.220,01 1.096,01 0.646 1.440,01 9.095,6 3.137 6.958,5 lortnoC doolF 2.59 – 2.59 6.601 – 6.601 0.56 – 0.56 – – – ygrenE .5 1.031 1.0 0.031 8.951 – 8.951 0.011 – 0.011 – – – )vi ot i( slareniM dna yrtsudnI .6 1.031 1.0 0.031 8.951 – 8.951 0.011 – 0.011 – – – seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM – – – – – – – – – – – – # srehtO )vi 6.089,01 3.12 3.959,01 0.588,11 1.631 9.847,11 7.093,41 3.04 4.053,41 2.276,9 3.84 9.326,9 )ii + i( tropsnarT .7 2.959,01 – 2.959,01 9.836,11 – 9.836,11 4.022,41 – 4.022,41 0.752,9 – 0.752,9 segdirB dna sdaoR )i 4.12 3.12 1.0 1.642 1.631 0.011 3.071 3.04 0.031 2.514 3.84 9.663 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 327 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA BAJNUP )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 7.75 – 7.75 0.52 – 0.52 1.0 – 1.0 – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 1.432,2 5.0 7.332,2 3.787,1 6.0 7.687,1 1.910,8 5.0 6.810,8 7.926,2 5.0 3.926,2 )ii + i( secivreS cimonocE lareneG.01 5.769 – 5.769 2.705 – 2.705 8.968 – 8.968 8.103 – 8.103 msiruoT )i 7.662,1 5.0 2.662,1 1.082,1 6.0 6.972,1 3.941,7 5.0 8.841,7 9.723,2 5.0 4.723,2 @@ srehtO )ii 4.703,4 4.898,1 9.804,2 6.836,3 7.235,1 9.501,2 1.424,2 5.446 6.977,1 7.225,2 9.112 9.013,2 )secivreS lareneG( tnempoleveD-noN .2 6.419,622 6.419,622 – 4.811,302 4.811,302 – 5.815,802 5.815,802 – 3.619,722 3.619,722 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 9.465,41 9.465,41 – 9.900,61 9.900,61 – 9.900,61 9.900,61 – 2.456,21 2.456,21 – snaoL tekraM .1 3.0 3.0 – 3.0 3.0 – 3.0 3.0 – 9.1 9.1 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 6.160,4 6.160,4 – 6.179,3 6.179,3 – 7.653,4 7.653,4 – 7.653,4 7.653,4 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 – – – – – – – – – – – – noitaroproC 0.000,591 0.000,591 – 0.000,071 0.000,071 – 0.000,571 0.000,571 – 3.706,891 3.706,891 – IBR morf AMW .6 5.707,21 5.707,21 – 9.389,11 9.389,11 – 9.389,11 9.389,11 – 8.591,11 8.591,11 – FSSN ot deussi seitiruceS laicepS .7 3.085 3.085 – 7.251,1 7.251,1 – 7.761,1 7.761,1 – 4.001,1 4.001,1 – srehtO .8 – – – 3.736 3.736 – 3.736 3.736 – 3.736 3.736 – sdnoB noitasnepmoC dnaL :hcihw fo 0.082,3 0.082,3 – 4.642,3 4.642,3 – 9.464,2 9.464,2 – 8.038,2 8.038,2 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 9.332,3 9.332,3 – 2.991,3 2.991,3 – 3.914,2 3.914,2 – 3.287,2 3.287,2 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 1.64 1.64 – 2.74 2.74 – 6.54 6.54 – 5.84 5.84 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 1.64 1.64 – 2.74 2.74 – 6.54 6.54 – 5.84 5.84 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 0.799,3 0.794 0.005,3 0.254,4 0.254 0.000,4 0.553,7 0.553,1 0.000,6 7.207,2 7.207,2 – )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 0.005,3 – 0.005,3 0.000,4 – 0.000,4 0.000,6 – 0.000,6 3.712,2 3.712,2 – )b + a( sesopruP tnempoleveD .1 – – – – – – – – – 4.253 4.253 – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 – – – – – – – – – 4.253 4.253 – )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – – – – srehtO .7 0.005,3 – 0.005,3 0.000,4 – 0.000,4 0.000,6 – 0.000,6 9.468,1 9.468,1 – )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 0.005,3 – 0.005,3 0.000,4 – 0.000,4 0.000,6 – 0.000,6 9.468,1 9.468,1 – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 – – – – – – – – – – – – stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 328 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA BAJNUP )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 – – – – – – – – – – – – srehtO.01 0.794 0.794 – 0.254 0.254 – 0.553,1 0.553,1 – 4.584 4.584 – )b + a( sesopruP tnempoleveD-noN .2 0.294 0.294 – 0.254 0.254 – 0.421,1 0.421,1 – 4.584 4.584 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a 0.5 0.5 – – – – 0.132 0.132 – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 0.095,91 0.095,91 – 0.014,02 0.014,02 – 7.938,22 7.938,22 – 2.084,91 2.084,91 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 0.053,91 0.053,91 – 0.071,02 0.071,02 – 8.874,71 8.874,71 – 4.542,91 4.542,91 – sdnuF tnedivorP etatS .1 0.042 0.042 – 0.042 0.042 – 9.063,5 9.063,5 – 8.432 8.432 – srehtO .2 9.914,21 9.914,21 – 9.339,11 9.339,11 – 1.833,31 1.833,31 – 7.981 7.981 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 – – – – – – – – – – – – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 9.914,21 9.914,21 – 9.339,11 9.339,11 – 1.833,31 1.833,31 – 7.981 7.981 – srehtO .4 2.549,65 2.549,65 – 2.367,15 2.367,15 – 9.924,21 9.924,21 – 9.605,84 9.605,84 – )4 ot 1( secnavdA dna stisopeD .XI 0.006,24 0.006,24 – 6.227,83 6.227,83 – 0.053,5 0.053,5 – 3.243,04 3.243,04 – stisopeD liviC .1 2.0 2.0 – 2.0 2.0 – 0.2 0.2 – 7.4 7.4 – sdnuF lacoL fo stisopeD .2 – – – – – – 2.3- 2.3- – 5.3- 5.3- – secnavdA liviC .3 0.543,41 0.543,41 – 4.040,31 4.040,31 – 0.180,7 0.180,7 – 3.361,8 3.361,8 – srehtO .4 2.000,445,1 2.000,445,1 – 6.318,074,1 6.318,074,1 – 1.964,473 1.964,473 – 1.868,383 1.868,383 – )4 ot 1( suoenallecsiM dna esnepsuS .X 0.000,51 0.000,51 – 5.457,41 5.457,41 – 0.028,931 0.028,931 – 0.338,7 0.338,7 – esnepsuS .1 0.000,12 0.000,12 – 1.663,02 1.663,02 – 1.958 1.958 – 4.671,04 4.671,04 – stnuoccA tnemtsevnI ecnalaB hsaC .2 0.000,001,1 0.000,001,1 – 5.034,560,1 5.034,560,1 – – – – – – – IBR htiw stisopeD .3 2.000,804 2.000,804 – 5.262,073 5.262,073 – 9.987,332 9.987,332 – 7.858,533 7.858,533 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 2.051,1 2.051,1 – 9.230,1 9.230,1 – 2.527 2.527 – 7.278 7.278 – secnattimeR.IIX 3.828,97- 4.016,57- 6.939,36- 4.609,57- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 8.370,58 4.651,08 0.624,36 1.463,47 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 5.542,5 0.645,4 6.315- 4.245,1- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 5.542,5 0.645,4 6.315- 4.245,1- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 5.542,5 0.645,4 6.315- 8.159,9- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 6.790,6- 6.346,01- 5.237- 8.196- ecnalaB gninepO )a 1.258- 6.790,6- 1.642,1- 6.346,01- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – – – 2.384,2 )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – 2.629,5 )ten( IBR morf stfardrevO dna secnavdAAppendix IV 329 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA NAHTSAJAR )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 4.868,729,2 2.811,385,2 1.057,443 4.657,113,3 9.471,676,2 5.185,536 5.239,552,3 0.641,530,3 5.687,022 7.271,607,2 9.248,835,2 9.923,761 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 7.480,293 5.433,74 1.057,443 8.189,386 3.004,84 5.185,536 4.580,962 9.892,84 5.687,022 1.536,712 2.503,05 9.923,761 $)stnuoccA cilbuP gnidulcxE( 8.702,432 6.721 2.080,432 8.874,332 4.01 4.864,332 9.206,702 5.7- 3.016,702 9.620,161 1.351 7.378,061 )2 + 1( yaltuO latipaC latoT .I 0.331,622 9.37 1.950,622 2.653,822 0.58 2.172,822 0.593,102 0.58 0.013,102 6.986,551 3.101 3.885,551 )b + a( tnempoleveD .1 7.416,59 8.96 9.445,59 1.051,86 9.08 2.960,86 7.280,47 9.08 8.100,47 3.183,85 2.79 1.482,85 )9 ot 1( secivreS laicoS )a( 3.193,2 – 3.193,2 4.007,1 – 4.007,1 0.961,1 – 0.961,1 1.465 – 1.465 erutluC dna trA ,stropS ,noitacudE .1 8.716,21 – 8.716,21 1.533,7 – 1.533,7 9.686,01 – 9.686,01 2.348,4 – 2.348,4 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 3.224,45 8.96 5.253,45 0.312,54 9.08 1.231,54 5.296,64 9.08 6.116,64 2.549,44 2.79 0.848,44 noitatinaS dna ylppuS retaW .4 6.751 – 6.751 0.57 – 0.57 1.001 – 1.001 9.46 – 9.46 gnisuoH .5 7.576,71 – 7.576,71 5.501,8 – 5.501,8 0.542,8 – 0.542,8 3.891,5 – 3.891,5 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 1.923,3 – 1.923,3 5.160,3 – 5.160,3 9.917,2 – 9.917,2 3.049,1 – 3.049,1 sessalC drawkcaB rehtO dna sebirT 1.146 – 1.146 1.671 – 1.671 6.937 – 6.937 4.833 – 4.833 erafleW dna ytiruceS laicoS .8 7.973,4 – 7.973,4 4.384,2 – 4.384,2 6.927,3 – 6.927,3 9.684 – 9.684 * srehtO .9 3.815,031 1.4 2.415,031 1.602,061 1.4 0.202,061 4.213,721 1.4 3.803,721 3.803,79 1.4 2.403,79 )01 ot 1( secivreS cimonocE)b( 3.768,6 0.4 3.368,6 4.811,5 0.4 4.411,5 3.913,4 0.4 3.513,4 5.094,5 0.4 5.684,5 )ix ot i( seitivitcA deillA dna erutlucirgA .1 2.543,5 0.4 2.143,5 5.435,2 0.4 5.035,2 5.534,2 0.4 5.134,2 0.599,2 0.4 0.199,2 yrdnabsuH porC )i 7.2 – 7.2 1.4 – 1.4 8.21 – 8.21 8.2 – 8.2 noitavresnoC retaW dna lioS )ii 6.77 – 6.77 8.141 – 8.141 5.891 – 5.891 6.961 – 6.961 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 8.31 – 8.31 1.02 – 1.02 0.81 – 0.81 7.31 – 7.31 seirehsiF )v 9.241,1 – 9.241,1 0.461,2 – 0.461,2 0.445,1 – 0.445,1 6.561,2 – 6.561,2 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 1.582 – 1.582 9.352 – 9.352 5.011 – 5.011 8.341 – 8.341 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 3.565,5 – 3.565,5 5.360,5 – 5.360,5 5.360,5 – 5.360,5 5.855,4 – 5.855,4 tnempoleveD laruR .2 0.970,3 – 0.970,3 0.989,2 – 0.989,2 5.682,3 – 5.682,3 8.026,2 – 8.026,2 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 9.976,12 – 9.976,12 5.368,31 – 5.368,31 1.589,51 – 1.589,51 1.607,21 – 1.607,21 lortnoC doolF 3.054,24 – 3.054,24 8.366,49 – 8.366,49 3.193,85 – 3.193,85 1.244,24 – 1.244,24 ygrenE .5 7.831 – 7.831 4.051,1 – 4.051,1 7.599 – 7.599 3.803- – 3.803- )vi ot i( slareniM dna yrtsudnI .6 0.42 – 0.42 0.473 – 0.473 0.473 – 0.473 7.0 – 7.0 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii 0.59 – 0.59 9.971 – 9.971 3.391 – 3.391 7.18 – 7.18 seirtsudnI lacigrullateM 7.91 – 7.91 6.695 – 6.695 4.824 – 4.824 7.093- – 7.093- # srehtO )vi 0.546,54 – 0.546,54 5.368,13 – 5.368,13 4.153,33 – 4.153,33 2.368,72 – 2.368,72 )ii + i( tropsnarT .7 0.546,24 – 0.546,24 5.363,13 – 5.363,13 4.153,03 – 4.153,03 2.360,72 – 2.360,72 segdirB dna sdaoR )i 0.000,3 – 0.000,3 0.005 – 0.005 0.000,3 – 0.000,3 0.008 – 0.008 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 330 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA NAHTSAJAR )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.14 – 6.14 3.35 – 3.35 8.79 – 8.79 1.1 – 1.1 tnemnorivnE dna ygolonhceT ,ecneicS .9 3.150,5 1.0 1.150,5 7.044,5 1.0 6.044,5 8.128,5 1.0 7.128,5 3.439,1 1.0 2.439,1 )ii + i( secivreS cimonocE lareneG.01 1.158 – 1.158 2.536 – 2.536 5.658 – 5.658 6.362 – 6.362 msiruoT )i 1.002,4 1.0 0.002,4 5.508,4 1.0 3.508,4 3.569,4 1.0 2.569,4 7.076,1 1.0 6.076,1 @@ srehtO )ii 8.470,8 7.35 1.120,8 6.221,5 6.47- 2.791,5 8.702,6 5.29- 3.003,6 3.733,5 9.15 4.582,5 )secivreS lareneG( tnempoleveD-noN .2 8.208,14 8.208,14 – 7.199,24 7.199,24 – 6.589,24 6.589,24 – 6.905,44 6.905,44 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 1.092,71 1.092,71 – 5.239,91 5.239,91 – 5.239,91 5.239,91 – 7.879,22 7.879,22 – snaoL tekraM .1 1.54 1.54 – 5.74 5.74 – 5.74 5.74 – 6.25 6.25 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 3.851,11 3.851,11 – 3.664,9 3.664,9 – 7.964,9 7.964,9 – 1.661,8 1.661,8 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 7.094 7.094 – 1.644 1.644 – 5.634 5.634 – 7.724 7.724 – noitaroproC – – – – – – – – – – – – IBR morf AMW .6 4.017,21 4.017,21 – 2.905,21 2.905,21 – 2.905,21 2.905,21 – 1.734,21 1.734,21 – FSSN ot deussi seitiruceS laicepS .7 2.801 2.801 – 1.095 1.095 – 1.095 1.095 – 3.744 3.744 – srehtO .8 – – – 8.863 8.863 – 8.863 8.863 – 7.724 7.724 – sdnoB noitasnepmoC dnaL :hcihw fo 1.204,5 1.204,5 – 2.913,5 2.913,5 – 8.813,5 8.813,5 – 8.090,5 8.090,5 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 6.153,5 6.153,5 – 1.762,5 1.762,5 – 8.662,5 8.662,5 – 3.730,5 3.730,5 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 5.05 5.05 – 1.25 1.25 – 1.25 1.25 – 6.35 6.35 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 5.05 5.05 – 1.25 1.25 – 1.25 1.25 – 6.35 6.35 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 0.276,011 0.2 0.076,011 2.291,204 0.97 1.311,204 2.871,31 0.2 2.671,31 8.700,7 7.155 1.654,6 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 0.276,011 0.2 0.076,011 2.291,204 0.97 1.311,204 2.871,31 0.2 2.671,31 8.700,7 7.155 1.654,6 )b + a( sesopruP tnempoleveD .1 2.427,2 – 2.427,2 5.405,2 – 5.405,2 0.086,2 – 0.086,2 9.447,2 – 9.447,2 )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – 0.05 – 0.05 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 – – – – – – – – – – – – )gnisuoH( stnavreS tnemnrevoG .6 2.427,2 – 2.427,2 5.405,2 – 5.405,2 0.086,2 – 0.086,2 9.496,2 – 9.496,2 srehtO .7 7.749,701 0.2 7.549,701 6.786,993 0.97 6.806,993 1.894,01 0.2 1.694,01 9.262,4 7.155 2.117,3 )01 ot 1( secivreS cimonocE )b 0.2 0.2 – 7.1 7.1 – 0.2 0.2 – 0.28 0.28 – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 0.043,1 – 0.043,1 0.005 – 0.005 0.000,1 – 0.000,1 0.009 – 0.009 gnisuoheraW dna egarotS dooF .3 5.982 – 5.982 9.402 5.21 4.291 6.66 – 6.66 2.794 0.053 2.741 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 2.651,601 – 2.651,601 0.471,693 – 0.471,693 5.443,9 – 5.443,9 0.414,2 – 0.414,2 stcejorP rewoP .6Appendix IV 331 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA NAHTSAJAR )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – 0.58 – 0.58 0.58 – 0.58 – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 0.061 – 0.061 0.227,2 8.46 2.756,2 – – – 7.963 7.911 0.052 srehtO.01 – – – – – – – – – – – – )b + a( sesopruP tnempoleveD-noN .2 – – – – – – – – – – – – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – 0.000,3 0.000,3 – dnuF ycnegnitnoC .IV 2.011,74 2.011,74 – 0.187,44 0.187,44 – 3.448,24 3.448,24 – 9.000,14 9.000,14 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 5.916,42 5.916,42 – 5.748,32 5.748,32 – 3.027,12 3.027,12 – 3.507,12 3.507,12 – sdnuF tnedivorP etatS .1 8.094,22 8.094,22 – 5.339,02 5.339,02 – 0.421,12 0.421,12 – 6.592,91 6.592,91 – srehtO .2 9.213,64 9.213,64 – 9.495,65 9.495,65 – 4.205,04 4.205,04 – 7.863,22 7.863,22 – )4 ot 1( sdnuF evreseR.IIIV 0.05 0.05 – 0.031 0.031 – 0.003 0.003 – 3.451 3.451 – sdnuF evreseR laweneR/noitaicerpeD .1 – – – – – – – – – – – – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 9.262,64 9.262,64 – 9.464,65 9.464,65 – 4.202,04 4.202,04 – 3.412,22 3.412,22 – srehtO .4 8.794,090,1 8.794,090,1 – 9.535,471,1 9.535,471,1 – 0.893,736,1 0.893,736,1 – 2.585,650,1 2.585,650,1 – )4 ot 1( secnavdA dna stisopeD .XI 8.424,812 8.424,812 – 8.234,812 8.234,812 – 6.973,961 6.973,961 – 8.949,922 8.949,922 – stisopeD liviC .1 6.680,7 6.680,7 – 6.680,7 6.680,7 – 1.107,523,1 1.107,523,1 – 6.079,096 6.079,096 – sdnuF lacoL fo stisopeD .2 7.05 7.05 – 7.05 7.05 – 7.05 7.05 – 6.101 6.101 – secnavdA liviC .3 7.539,468 7.539,468 – 8.569,849 8.569,849 – 5.662,241 5.662,241 – 2.365,531 2.365,531 – srehtO .4 5.289,242,1 5.289,242,1 – 4.289,242,1 4.289,242,1 – 1.217,651,1 1.217,651,1 – 3.207,752,1 3.207,752,1 – )4 ot 1( suoenallecsiM dna esnepsuS .X 6.118 6.118 – 5.118 5.118 – 4.613,1 4.613,1 – 2.795 2.795 – esnepsuS .1 9.090,242,1 9.090,242,1 – 9.090,242,1 9.090,242,1 – 6.562,551,1 6.562,551,1 – 1.330,752,1 1.330,752,1 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 0.08 0.08 – 0.08 0.08 – 1.031 1.031 – 9.17 9.17 – srehtO .4 – – – – – – – – – 0.000,3 0.000,3 – dnuF ycnegnitnoC ot noitairporppA .IX 2.088,801 2.088,801 – 2.088,801 2.088,801 – 4.093,901 4.093,901 – 6.088,401 6.088,401 – secnattimeR.IIX 9.910,88- 6.713,25- 2.865,5 6.051,23- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 0.100,88 1.320,51 7.721,5- 9.907,81 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 0.91- 5.492,73- 4.044 7.044,31- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 0.91- 5.492,73- 4.044 7.044,31- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 1.097 6.491 0.347,1 1.942 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 6.605 0.213 7.061,1 5.36 ecnalaB gninepO )a 7.692,1 6.605 7.309,2 6.213 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 1.908- 1.984,73- 6.203,1- 8.986,31- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 332 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA MIKKIS )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 2.757,68 4.072,87 8.684,8 7.189,38 6.079,27 0.110,11 5.572,38 2.977,27 3.694,01 4.811,78 3.121,77 1.799,9 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 7.411,11 9.726,2 8.684,8 9.681,31 9.571,2 0.110,11 2.276,21 9.571,2 3.694,01 2.349,01 1.649 1.799,9 $)stnuoccA cilbuP gnidulcxE( 8.664,8 – 8.664,8 4.119,01 – 4.119,01 3.554,01 – 3.554,01 1.708,9 – 1.708,9 )2 + 1( yaltuO latipaC latoT .I 8.047,7 – 8.047,7 4.134,9 – 4.134,9 5.271,9 – 5.271,9 9.117,8 – 9.117,8 )b + a( tnempoleveD .1 7.554,3 – 7.554,3 1.056,3 – 1.056,3 5.128,3 – 5.128,3 1.896,2 – 1.896,2 )9 ot 1( secivreS laicoS )a( 9.194 – 9.194 9.305 – 9.305 0.355 – 0.355 4.713 – 4.713 erutluC dna trA ,stropS ,noitacudE .1 5.716 – 5.716 7.997 – 7.997 7.902,1 – 7.902,1 3.316 – 3.316 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 2.654,1 – 2.654,1 0.360,1 – 0.360,1 1.049 – 1.049 1.948 – 1.948 noitatinaS dna ylppuS retaW .4 6.41 – 6.41 6.68 – 6.68 – – – 2.351 – 2.351 gnisuoH .5 7.295 – 7.295 6.587 – 6.587 5.117 – 5.117 2.617 – 2.617 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 5.342 – 5.342 9.061 – 9.061 9.061 – 9.061 0.41 – 0.41 sessalC drawkcaB rehtO dna sebirT 3.53 – 3.53 4.942 – 4.942 2.642 – 2.642 0.51 – 0.51 erafleW dna ytiruceS laicoS .8 9.3 – 9.3 0.1 – 0.1 – – – 0.02 – 0.02 * srehtO .9 1.582,4 – 1.582,4 3.187,5 – 3.187,5 0.153,5 – 0.153,5 8.310,6 – 8.310,6 )01 ot 1( secivreS cimonocE)b( 3.782 – 3.782 6.841 – 6.841 6.541 – 6.541 1.611 – 1.611 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.34 – 0.34 0.81 – 0.81 0.81 – 0.81 6.11 – 6.11 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 7.411 – 7.411 7.93 – 7.93 7.93 – 7.93 6.41 – 6.41 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 0.65 – 0.65 4.3 – 4.3 4.3 – 4.3 5.0 – 5.0 seirehsiF )v 0.55 – 0.55 2.46 – 2.46 2.46 – 2.46 2.7 – 2.7 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – 2.32 – 2.32 2.02 – 2.02 3.72 – 3.72 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 0.01 – 0.01 – – – – – – 0.55 – 0.55 noitarepo-oC )x 5.8 – 5.8 – – – – – – – – – @ srehtO )ix 3.201 – 3.201 7.32 – 7.32 7.32 – 7.32 1.061 – 1.061 tnempoleveD laruR .2 0.083 – 0.083 1.152 – 1.152 1.152 – 1.152 9.422 – 9.422 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 0.001 – 0.001 7.511 – 7.511 7.511 – 7.511 5.24 – 5.24 lortnoC doolF 3.989 – 3.989 4.779 – 4.779 3.598 – 3.598 2.423 – 2.423 ygrenE .5 5.9 – 5.9 2.6 – 2.6 2.0 – 2.0 6.07 – 6.07 )vi ot i( slareniM dna yrtsudnI .6 – – – – – – – – – – – – seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 5.9 – 5.9 2.6 – 2.6 2.0 – 2.0 6.07 – 6.07 # srehtO )vi 6.040,2 – 6.040,2 7.549,2 – 7.549,2 6.116,2 – 6.116,2 8.404,2 – 8.404,2 )ii + i( tropsnarT .7 1.630,2 – 1.630,2 7.549,2 – 7.549,2 6.116,2 – 6.116,2 8.483,2 – 8.483,2 segdirB dna sdaoR )i 5.4 – 5.4 – – – – – – 0.02 – 0.02 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 333 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA MIKKIS )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.0 – 6.0 – – – – – – 0.5 – 0.5 tnemnorivnE dna ygolonhceT ,ecneicS .9 5.573 – 5.573 9.213,1 – 9.213,1 9.703,1 – 9.703,1 6.566,2 – 6.566,2 )ii + i( secivreS cimonocE lareneG.01 0.153 – 0.153 9.213,1 – 9.213,1 9.703,1 – 9.703,1 6.566,2 – 6.566,2 msiruoT )i 5.42 – 5.42 – – – – – – – – – @@ srehtO )ii 0.627 – 0.627 1.084,1 – 1.084,1 8.282,1 – 8.282,1 2.590,1 – 2.590,1 )secivreS lareneG( tnempoleveD-noN .2 3.173,2 3.173,2 – 2.698,1 2.698,1 – 2.698,1 2.698,1 – 6.377 6.377 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 6.796,1 6.796,1 – 2.091,1 2.091,1 – 2.091,1 2.091,1 – 2.422 2.422 – snaoL tekraM .1 2.201 2.201 – 7.59 7.59 – 7.59 7.59 – 6.28 6.28 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 7.064 7.064 – 7.664 7.664 – 7.664 7.664 – 6.623 6.623 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 0.8 0.8 – 5.7 5.7 – 5.7 5.7 – 5.7 5.7 – noitaroproC – – – – – – – – – – – – IBR morf AMW .6 2.18 2.18 – 9.66 9.66 – 9.66 9.66 – 9.85 9.85 – FSSN ot deussi seitiruceS laicepS .7 5.12 5.12 – 3.96 3.96 – 3.96 3.96 – 8.37 8.37 – srehtO .8 – – – 8.74 8.74 – 8.74 8.74 – 8.74 8.74 – sdnoB noitasnepmoC dnaL :hcihw fo 1.101 1.101 – 1.401 1.401 – 1.401 1.401 – 7.69 7.69 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 3.69 3.69 – 3.99 3.99 – 3.99 3.99 – 3.29 3.29 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 3.1 3.1 – 3.1 3.1 – 3.1 3.1 – 3.1 3.1 – semehcS derosnopS yllartneC .3 3.1 3.1 – 3.1 3.1 – 3.1 3.1 – 0.1 0.1 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 3.1 3.1 – 3.1 3.1 – 3.1 3.1 – 0.1 0.1 – srehtO )ii 2.2 2.2 – 2.2 2.2 – 2.2 2.2 – 2.2 2.2 – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 5.571 5.551 0.02 1.572 5.571 6.99 5.612 5.571 0.14 7.562 7.57 0.091 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 5.471 5.451 0.02 1.472 5.471 6.99 5.512 5.471 0.14 7.562 7.57 0.091 )b + a( sesopruP tnempoleveD .1 5.42 5.4 0.02 5.42 5.42 – 5.42 5.42 – 7.511 7.57 0.04 )7 ot 1 ( secivreS laicoS )a 0.02 – 0.02 0.02 0.02 – 0.02 0.02 – 0.511 0.57 0.04 erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 5.4 5.4 – 5.4 5.4 – 5.4 5.4 – 7.0 7.0 – )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – – – – srehtO .7 0.051 0.051 – 6.942 0.051 6.99 0.191 0.051 0.14 0.051 – 0.051 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 – – – 0.14 – 0.14 0.14 – 0.14 – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 – – – – – – – – – – – – stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 334 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA MIKKIS )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 0.051 0.051 – 6.802 0.051 6.85 0.051 0.051 – 0.051 – 0.051 srehtO.01 0.1 0.1 – 0.1 0.1 – 0.1 0.1 – – – – )b + a( sesopruP tnempoleveD-noN .2 0.1 0.1 – 0.1 0.1 – 0.1 0.1 – – – – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 0.453,3 0.453,3 – 9.152,2 9.152,2 – 9.152,2 9.152,2 – 6.904,2 6.904,2 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 0.033,3 0.033,3 – 2.032,2 2.032,2 – 2.032,2 2.032,2 – 9.783,2 9.783,2 – sdnuF tnedivorP etatS .1 0.42 0.42 – 7.12 7.12 – 7.12 7.12 – 7.12 7.12 – srehtO .2 0.013,1 0.013,1 – 4.135,1 4.135,1 – 0.043,1 0.043,1 – 2.834,1 2.834,1 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 0.021 0.021 – 0.021 0.021 – 0.021 0.021 – 2.593 2.593 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 0.091,1 0.091,1 – 4.114,1 4.114,1 – 0.022,1 0.022,1 – 0.340,1 0.340,1 – srehtO .4 2.102,9 2.102,9 – 2.979,8 2.979,8 – 2.979,8 2.979,8 – 8.599 8.599 – )4 ot 1( secnavdA dna stisopeD .XI 5.163,8 5.163,8 – 2.454,8 2.454,8 – 2.454,8 2.454,8 – 6.945 6.945 – stisopeD liviC .1 – – – – – – – – – – – – sdnuF lacoL fo stisopeD .2 – – – – – – – – – – – – secnavdA liviC .3 7.938 7.938 – 0.525 0.525 – 0.525 0.525 – 2.644 2.644 – srehtO .4 2.261,74 2.261,74 – 4.365,24 4.365,24 – 4.365,24 4.365,24 – 4.708,65 4.708,65 – )4 ot 1( suoenallecsiM dna esnepsuS .X 6.0 6.0 – 6.21 6.21 – 6.21 6.21 – 4.1- 4.1- – esnepsuS .1 0.004,61 0.004,61 – 0.004,61 0.004,61 – 0.004,61 0.004,61 – 0.007,62 0.007,62 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 6.167,03 6.167,03 – 9.051,62 9.051,62 – 9.051,62 9.051,62 – 9.801,03 9.801,03 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 1.516,41 1.516,41 – 8.864,51 8.864,51 – 8.864,51 8.864,51 – 2.425,41 2.425,41 – secnattimeR.IIX 1.506,2 3.904,5 0.434,5 0.013,7 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 3.506,2- 0.456,5- 2.434,5- 6.632,5- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 2.0- 7.442- 2.0- 4.370,2 )B+A( )–( ticfieD/)+( sulpruS llarevO .C 3.0- 7.442- 2.0- 4.370,2 )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 3.0- 7.442- 2.0- 6.629- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 8.435,1 4.977,1 6.893,2 0.607,2 ecnalaB gninepO )a 5.435,1 8.435,1 4.893,2 4.977,1 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – – – 0.000,3 )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAAppendix IV 335 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA UDAN LIMAT )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 8.594,587,3 1.924,655,3 6.660,922 2.788,365,4 3.447,253,4 9.241,112 6.718,655,3 5.038,903,3 1.789,642 9.929,014,4 9.967,822,4 0.061,281 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 2.812,833 6.151,901 6.660,922 2.745,103 3.404,09 9.241,112 3.214,053 3.524,301 1.789,642 5.728,582 5.766,301 0.061,281 $)stnuoccA cilbuP gnidulcxE( 5.886,322 9.470,4 5.316,912 6.056,702 2.320,5 4.726,202 6.721,342 0.604,4 6.127,832 8.920,871 8.703,5 0.227,271 )2 + 1( yaltuO latipaC latoT .I 9.150,691 4.38 5.869,591 2.216,781 6.23 6.975,781 7.329,212 9.23 8.098,212 7.393,761 4.511 3.872,761 )b + a( tnempoleveD .1 0.789,17 0.83 0.949,17 6.471,85 2.02 4.451,85 2.699,26 8.02 4.579,26 2.933,24 3.711 9.122,24 )9 ot 1( secivreS laicoS )a( 5.453,01 – 5.453,01 5.746,01 3.1 1.646,01 4.625,6 4.1 1.525,6 5.289,5 2.101 4.188,5 erutluC dna trA ,stropS ,noitacudE .1 9.223,3 – 9.223,3 1.694,2 – 1.694,2 0.072,2 – 0.072,2 8.222,3 – 8.222,3 htlaeH cilbuP dna lacideM .2 1.541,1 – 1.541,1 5.132,2 – 5.132,2 2.302,1 – 2.302,1 1.954,2 – 1.954,2 erafleW ylimaF .3 5.179,41 – 5.179,41 5.369,11 – 5.369,11 7.681,61 – 7.681,61 2.780,41 – 2.780,41 noitatinaS dna ylppuS retaW .4 1.193,2 5.8 6.283,2 2.565,3 0.3 2.265,3 7.426,2 3.31 4.116,2 9.934,1 5.51 5.424,1 gnisuoH .5 4.607,53 – 4.607,53 7.852,42 – 7.852,42 4.107,03 – 4.107,03 2.727,11 – 2.727,11 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 4.996,3 – 4.996,3 3.792,2 – 3.792,2 4.198,2 – 4.198,2 3.826,1 – 3.826,1 sessalC drawkcaB rehtO dna sebirT 8.161 – 8.161 6.19 – 6.19 0.512 – 0.512 0.981 – 0.981 erafleW dna ytiruceS laicoS .8 3.432 4.92 9.402 2.326 9.51 3.706 3.773 1.6 2.173 3.306,1 7.0 6.206,1 * srehtO .9 9.460,421 4.54 5.910,421 6.734,921 4.21 2.524,921 5.729,941 1.21 4.519,941 5.450,521 9.1- 4.650,521 )01 ot 1( secivreS cimonocE)b( 0.339,41 0.05- 0.389,41 4.087,11 0.05- 4.038,11 9.284,51 0.05- 9.235,51 3.593,8 0.25- 3.744,8 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.559 – 0.559 5.850,1 – 5.850,1 6.545,1 – 6.545,1 1.49 – 1.49 yrdnabsuH porC )i 5.922 – 5.922 7.361 – 7.361 1.433 – 1.433 4.883 – 4.883 noitavresnoC retaW dna lioS )ii 4.420,1 – 4.420,1 9.759 – 9.759 8.995 – 8.995 9.418 – 9.418 yrdnabsuH laminA )iii 0.086 – 0.086 5.675 – 5.675 5.685 – 5.685 7.612 – 7.612 tnempoleveD yriaD )vi 2.241,3 – 2.241,3 7.947,2 – 7.947,2 5.729,2 – 5.729,2 3.147,1 – 3.147,1 seirehsiF )v 1.751,1 – 1.751,1 3.085,1 – 3.085,1 6.756,1 – 6.756,1 0.468,1 – 0.468,1 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 2.939,4 – 2.939,4 7.020,3 – 7.020,3 6.573,5 – 6.573,5 3.743,1 – 3.743,1 gnisuoheraW dna egarotS dooF)iiiv 0.93 – 0.93 5.83 – 5.83 5.83 – 5.83 1.83 – 1.83 noitacudE dna hcraeseR larutlucirgA )xi 0.590,1 0.05- 0.541,1 7.718 0.05- 7.768 7.714,1 0.05- 7.764,1 0.990,1 0.25- 0.151,1 noitarepo-oC )x 5.176,1 – 5.176,1 9.618 – 9.618 0.000,1 – 0.000,1 6.197 – 6.197 @ srehtO )ix 0.006,9 – 0.006,9 8.786,31 – 8.786,31 2.202,91 – 2.202,91 2.764,01 – 2.764,01 tnempoleveD laruR .2 1.828 – 1.828 7.438 – 7.438 8.998 – 8.998 7.423 – 7.423 semmargorP aerA laicepS .3 1.828 – 1.828 7.438 – 7.438 8.998 – 8.998 7.423 – 7.423 saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 5.581,61 – 5.581,61 6.367,01 – 6.367,01 4.926,71 – 4.926,71 3.693,21 – 3.693,21 lortnoC doolF 0.056,5 – 0.056,5 2.565,23 – 2.565,23 0.000,02 – 0.000,02 2.300,34 – 2.300,34 ygrenE .5 5.000,1 – 5.000,1 6.945 – 6.945 5.847 – 5.847 0.416 – 0.416 )vi ot i( slareniM dna yrtsudnI .6 0.015 – 0.015 1.003 – 1.003 0.005 – 0.005 1.67 – 1.67 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – 1.1 – 1.1 – – – 4.331 – 4.331 seirtsudnI lacigrullateM 5.094 – 5.094 5.842 – 5.842 5.842 – 5.842 5.404 – 5.404 # srehtO )vi 2.171,47 3.59 9.570,47 2.335,75 3.26 8.074,75 1.609,27 0.26 2.448,27 9.462,84 1.05 7.412,84 )ii + i( tropsnarT .7 6.736,07 3.26 4.575,07 2.171,55 3.26 9.801,55 2.990,96 0.26 2.730,96 7.732,44 1.05 5.781,44 segdirB dna sdaoR )i 6.335,3 1.33 5.005,3 0.263,2 – 0.263,2 0.708,3 – 0.708,3 2.720,4 – 2.720,4 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 336 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA UDAN LIMAT )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.051 – 0.051 0.372 – 0.372 0.005 – 0.005 5.718 – 5.718 tnemnorivnE dna ygolonhceT ,ecneicS .9 5.645,1 1.0 4.645,1 9.944,1 1.0 9.944,1 6.855,2 1.0 5.855,2 4.177 – 4.177 )ii + i( secivreS cimonocE lareneG.01 0.055 – 0.055 2.064 – 2.064 0.055,1 – 0.055,1 1.13- – 1.13- msiruoT )i 5.699 1.0 4.699 7.989 1.0 7.989 6.800,1 1.0 5.800,1 5.208 – 5.208 @@ srehtO )ii 6.636,72 5.199,3 0.546,32 4.830,02 6.099,4 8.740,51 9.302,03 1.373,4 8.038,52 1.636,01 4.291,5 7.344,5 )secivreS lareneG( tnempoleveD-noN .2 6.551,27 6.551,27 – 7.814,75 7.814,75 – 2.715,66 2.715,66 – 5.923,75 5.923,75 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 3.375,22 3.375,22 – 0.135,12 0.135,12 – 9.915,12 9.915,12 – 2.160,42 2.160,42 – snaoL tekraM .1 6.086 6.086 – 4.396 4.396 – 4.396 4.396 – 8.317 8.317 – CIL morf snaoL .2 1.213 1.213 – 7.982 7.982 – 7.982 7.982 – 8.862 8.862 – sknaB rehto dna IBS morf snaoL .3 1.458,01 1.458,01 – 5.027,9 5.027,9 – 5.027,9 5.027,9 – 2.588,8 2.588,8 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 6.594 6.594 – 8.294 8.294 – 2.604 2.604 – 5.263 5.263 – noitaroproC – – – – – – – – – – – – IBR morf AMW .6 8.589,61 8.589,61 – 8.233,41 8.233,41 – 1.984,31 1.984,31 – 7.145,21 7.145,21 – FSSN ot deussi seitiruceS laicepS .7 9.352,02 9.352,02 – 7.853,01 7.853,01 – 6.893,02 6.893,02 – 2.694,01 2.694,01 – srehtO .8 0.000,02 0.000,02 – 0.000,01 0.000,01 – 0.000,02 0.000,02 – 0.000,01 0.000,01 – sdnoB noitasnepmoC dnaL :hcihw fo 3.067,9 3.067,9 – 6.997,8 6.997,8 – 0.840,9 0.840,9 – 5.745,7 5.745,7 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 6.507,9 6.507,9 – 3.447,8 3.447,8 – 5.769,8 5.769,8 – 6.194,7 6.194,7 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 7.45 7.45 – 3.55 3.55 – 5.08 5.08 – 9.55 9.55 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 7.45 7.45 – 3.55 3.55 – 5.08 5.08 – 9.55 9.55 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 1.629,23 0.374,32 1.354,9 0.869,72 5.254,91 5.515,8 1.900,23 6.347,32 5.562,8 5.981,34 5.157,33 1.834,9 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 8.728,13 7.283,22 1.544,9 8.968,62 3.263,81 5.705,8 6.449,03 1.786,22 5.752,8 1.391,24 7.757,23 4.534,9 )b + a( sesopruP tnempoleveD .1 9.557,9 9.151,2 0.406,7 2.629,8 0.938,2 2.780,6 8.732,9 6.006,2 2.736,6 6.665,21 6.744,3 1.911,9 )7 ot 1 ( secivreS laicoS )a – – – 5.079 5.079 – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 4.642 4.441 0.201 9.271 9.271 – 9.271 9.271 – 7.336 7.622 0.704 noitatinaS dna ylppuS retaW .4 – – – – – – – – – 0.004 0.004 – gnisuoH .5 6.700,2 6.700,2 – 7.596,1 7.596,1 – 8.724,2 8.724,2 – 9.028,2 9.028,2 – )gnisuoH( stnavreS tnemnrevoG .6 0.205,7 – 0.205,7 2.780,6 – 2.780,6 2.736,6 – 2.736,6 1.217,8 – 1.217,8 srehtO .7 9.170,22 8.032,02 1.148,1 6.349,71 3.325,51 3.024,2 7.607,12 4.680,02 3.026,1 5.626,92 2.013,92 3.613 )01 ot 1( secivreS cimonocE )b 0.005,1 0.005,1 – 0.005,1 0.005,1 – 0.005,1 0.005,1 – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 8.122 0.001 8.121 6.169 8.938 8.121 8.121 – 8.121 2.454,1 9.731,1 3.613 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 0.038,41 0.038,41 – 0.186,8 0.186,8 – 0.027,41 0.027,41 – 7.437,02 7.437,02 – stcejorP rewoP .6Appendix IV 337 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA UDAN LIMAT )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.173 6.173 – – – – 0.003 0.003 – 5.452 5.452 – seirtsudnI llamS dna egalliV .7 – – – 3.1 3.1 – – – – 3.1 3.1 – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 5.841,5 2.924,3 3.917,1 7.997,6 2.105,4 5.892,2 9.460,5 4.665,3 5.894,1 8.181,7 8.181,7 – srehtO.01 3.890,1 3.090,1 0.8 2.890,1 2.090,1 0.8 6.460,1 6.650,1 0.8 4.699 7.399 7.2 )b + a( sesopruP tnempoleveD-noN .2 2.090,1 2.090,1 – 1.090,1 1.090,1 – 5.650,1 5.650,1 – 7.399 7.399 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a 0.8 – 0.8 0.8 – 0.8 0.8 – 0.8 7.2 – 7.2 suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 3.032,06 3.032,06 – 2.429,75 2.429,75 – 9.708,55 9.708,55 – 8.030,55 8.030,55 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 6.292,95 6.292,95 – 5.058,65 5.058,65 – 0.558,45 0.558,45 – 0.850,45 0.850,45 – sdnuF tnedivorP etatS .1 7.739 7.739 – 7.370,1 7.370,1 – 9.259 9.259 – 7.279 7.279 – srehtO .2 0.755,53 0.755,53 – 1.482,84 1.482,84 – 6.672,72 6.672,72 – 4.095,53 4.095,53 – )4 ot 1( sdnuF evreseR.IIIV 6.7 6.7 – 6.7 6.7 – – – – 0.1 0.1 – sdnuF evreseR laweneR/noitaicerpeD .1 0.658,5 0.658,5 – 0.045,3 0.045,3 – 9.545,3 9.545,3 – 3.503,6 3.503,6 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 4.396,92 4.396,92 – 5.637,44 5.637,44 – 7.037,32 7.037,32 – 2.482,92 2.482,92 – srehtO .4 2.058,187 2.058,187 – 6.329,956 6.329,956 – 2.759,908 2.759,908 – 9.944,135 9.944,135 – )4 ot 1( secnavdA dna stisopeD .XI 9.156,232 9.156,232 – 5.676,332 5.676,332 – 3.346,672 3.346,672 – 8.191,652 8.191,652 – stisopeD liviC .1 5.456,52 5.456,52 – 0.983,52 0.983,52 – 6.889,72 6.889,72 – 6.014,42 6.014,42 – sdnuF lacoL fo stisopeD .2 9.259 9.259 – 4.259 4.259 – 9.920,1 9.920,1 – 1.559 1.559 – secnavdA liviC .3 9.095,225 9.095,225 – 7.509,993 7.509,993 – 4.592,405 4.592,405 – 4.298,942 4.298,942 – srehtO .4 6.065,805,2 6.065,805,2 – 7.689,534,3 7.689,534,3 – 4.364,162,2 4.364,162,2 – 0.502,544,3 0.502,544,3 – )4 ot 1( suoenallecsiM dna esnepsuS .X 8.617,55- 8.617,55- – 8.817,56- 8.817,56- – 2.700,25- 2.700,25- – 2.566,76 2.566,76 – esnepsuS .1 0.000,644,1 0.000,644,1 – 7.172,963,2 7.172,963,2 – 0.000,002,1 0.000,002,1 – 1.010,182,2 1.010,182,2 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 4.772,811,1 4.772,811,1 – 8.334,231,1 8.334,231,1 – 6.074,311,1 6.074,311,1 – 7.925,690,1 7.925,690,1 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 3.767,06 3.767,06 – 7.139,95 7.139,95 – 5.016,15 5.016,15 – 5.755,75 5.755,75 – secnattimeR.IIX 7.445,851- 4.118,49- 2.061,64- 6.570,46- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 1.043,141 7.369,07 0.455,52 5.674,54 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 5.402,71- 7.748,32- 3.606,02- 1.995,81- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 5.402,71- 6.748,32- 4.606,02- 2.995,81- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 8.901 3.895- 4.693 6.932,2 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 3.389- 0.583- 2.647,1- 6.426,2- ecnalaB gninepO )a 5.378- 3.389- 8.943,1- 0.583- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 3.413,71- 3.942,32- 8.200,12- 8.838,02- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 338 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ANAGNALET )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.284,946 9.585,153 1.698,792 4.076,745 6.087,973 8.988,761 1.464,455 0.866,373 1.697,081 3.235,055,1 5.576,454,1 8.658,59 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 0.590,133 8.891,33 1.698,792 1.697,102 3.609,33 8.988,761 8.985,412 7.397,33 1.697,081 3.038,511 5.379,91 8.658,59 $)stnuoccA cilbuP gnidulcxE( 1.131,392 – 1.131,392 2.364,851 – 2.364,851 1.528,951 – 1.528,951 4.927,38 – 4.927,38 )2 + 1( yaltuO latipaC latoT .I 2.727,772 – 2.727,772 7.722,551 – 7.722,551 5.289,351 – 5.289,351 1.276,97 – 1.276,97 )b + a( tnempoleveD .1 9.336,82 – 9.336,82 3.696,13 – 3.696,13 7.818,91 – 7.818,91 6.540,9 – 6.540,9 )9 ot 1( secivreS laicoS )a( 3.287,2 – 3.287,2 5.869,1 – 5.869,1 0.554,3 – 0.554,3 1.198,1 – 1.198,1 erutluC dna trA ,stropS ,noitacudE .1 2.851,3 – 2.851,3 5.950,4 – 5.950,4 0.087,6 – 0.087,6 2.708 – 2.708 htlaeH cilbuP dna lacideM .2 0.43 – 0.43 – – – 8.1 – 8.1 – – – erafleW ylimaF .3 3.741,2 – 3.741,2 7.709,41 – 7.709,41 7.254 – 7.254 8.367,1 – 8.367,1 noitatinaS dna ylppuS retaW .4 0.008,1 – 0.008,1 9.269 – 9.269 9.322,1 – 9.322,1 0.141 – 0.141 gnisuoH .5 – – – – – – – – – – – – tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 8.216,71 – 8.216,71 4.358,8 – 4.358,8 0.159,6 – 0.159,6 2.771,4 – 2.771,4 sessalC drawkcaB rehtO dna sebirT 3.939 – 3.939 4.239 – 4.239 4.249 – 4.249 5.742 – 5.742 erafleW dna ytiruceS laicoS .8 0.061 – 0.061 8.11 – 8.11 8.11 – 8.11 9.71 – 9.71 * srehtO .9 2.390,942 – 2.390,942 4.135,321 – 4.135,321 8.361,431 – 8.361,431 5.626,07 – 5.626,07 )01 ot 1( secivreS cimonocE)b( 7.385,2 – 7.385,2 4.131,5 – 4.131,5 6.281,5 – 6.281,5 3.253 – 3.253 )ix ot i( seitivitcA deillA dna erutlucirgA .1 – – – – – – 0.25 – 0.25 4.05 – 4.05 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 6.965 – 6.965 2.301,1 – 2.301,1 5.201,1 – 5.201,1 9.103 – 9.103 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi – – – – – – – – – – – – seirehsiF )v – – – – – – – – – – – – efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi – – – – – – – – – – – – noitarepo-oC )x 1.410,2 – 1.410,2 2.820,4 – 2.820,4 2.820,4 – 2.820,4 – – – @ srehtO )ix – – – – – – – – – 5.215 – 5.215 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 5.868,381 – 5.868,381 2.295,38 – 2.295,38 9.989,96 – 9.989,96 8.249,15 – 8.249,15 lortnoC doolF 0.31 – 0.31 1.147,5 – 1.147,5 1.460,01 – 1.460,01 7.774,3 – 7.774,3 ygrenE .5 9.36 – 9.36 3.85 – 3.85 3.56 – 3.56 1.39 – 1.39 )vi ot i( slareniM dna yrtsudnI .6 – – – – – – – – – 8.67 – 8.67 seirtsudnI llamS dna egalliV )i 5.73 – 5.73 5.73 – 5.73 5.73 – 5.73 – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 4.62 – 4.62 8.02 – 8.02 8.72 – 8.72 3.61 – 3.61 # srehtO )vi 7.813,03 – 7.813,03 4.800,32 – 4.800,32 9.168,24 – 9.168,24 5.644,11 – 5.644,11 )ii + i( tropsnarT .7 7.892,03 – 7.892,03 2.479,22 – 2.479,22 9.108,24 – 9.108,24 5.544,11 – 5.544,11 segdirB dna sdaoR )i 0.02 – 0.02 2.43 – 2.43 0.06 – 0.06 0.1 – 0.1 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 339 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ANAGNALET )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 5.542,23 – 5.542,23 0.000,6 – 0.000,6 0.000,6 – 0.000,6 6.108,2 – 6.108,2 )ii + i( secivreS cimonocE lareneG.01 – – – – – – – – – 8.84 – 8.84 msiruoT )i 5.542,23 – 5.542,23 0.000,6 – 0.000,6 0.000,6 – 0.000,6 8.257,2 – 8.257,2 @@ srehtO )ii 0.404,51 – 0.404,51 6.532,3 – 6.532,3 6.248,5 – 6.248,5 2.750,4 – 2.750,4 )secivreS lareneG( tnempoleveD-noN .2 7.905,72 7.905,72 – 9.081,33 9.081,33 – 2.376,23 2.376,23 – 9.272,71 9.272,71 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 7.225,41 7.225,41 – 9.281,11 9.281,11 – 9.281,11 9.281,11 – 4.878,5 4.878,5 – snaoL tekraM .1 0.051 0.051 – 7.171 7.171 – 7.171 7.171 – 9.41 9.41 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 0.000,5 0.000,5 – 7.705,5 7.705,5 – 0.000,5 0.000,5 – 8.629,3 8.629,3 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 0.502 0.502 – 0.602 0.602 – 0.602 0.602 – 5.081 5.081 – noitaroproC 0.000,1 0.000,1 – 0.003,6 0.003,6 – 0.003,6 0.003,6 – – – – IBR morf AMW .6 9.118,4 9.118,4 – 0.005,6 0.005,6 – 0.005,6 0.005,6 – 1.694,4 1.694,4 – FSSN ot deussi seitiruceS laicepS .7 1.028,1 1.028,1 – 6.213,3 6.213,3 – 6.213,3 6.213,3 – 2.677,2 2.677,2 – srehtO .8 1.805 1.805 – 8.510,1 8.510,1 – 8.510,1 8.510,1 – 4.510,1 4.510,1 – sdnoB noitasnepmoC dnaL :hcihw fo 1.389,3 1.389,3 – 4.074,4 4.074,4 – 4.074,4 4.074,4 – – – – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 1.759,3 1.759,3 – 6.444,4 6.444,4 – 6.444,4 6.444,4 – – – – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 0.62 0.62 – 8.52 8.52 – 8.52 8.52 – – – – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 0.62 0.62 – 8.52 8.52 – 8.52 8.52 – – – – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 1.174,7 1.607,2 0.567,4 5.189,11 0.555,2 6.624,9 0.129,32 1.059,2 0.179,02 0.828,41 6.007,2 4.721,21 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 8.437,6 8.969,1 0.567,4 3.542,11 7.818,1 6.624,9 8.091,32 8.912,2 0.179,02 3.765,41 9.934,2 4.721,21 )b + a( sesopruP tnempoleveD .1 6.154,3 6.101,1 0.053,2 4.644,7 5.059 8.594,6 8.407,81 6.153,1 2.353,71 7.258,11 0.086 7.271,11 )7 ot 1 ( secivreS laicoS )a – – – – – – – – – 7.56 – 7.56 erutluC dna trA ,stropS ,noitacudE .1 1.572 1.572 – – – – 1.572 1.572 – 5.731 5.731 – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – 8.581 – 8.581 3.881,7 – 3.881,7 7.144,3 – 7.144,3 noitatinaS dna ylppuS retaW .4 0.672 0.672 – 5.794 0.004 5.79 6.326 0.625 6.79 9.294 1.354 8.93 gnisuoH .5 5.055 5.055 – 5.055 5.055 – 5.055 5.055 – 3.98 3.98 – )gnisuoH( stnavreS tnemnrevoG .6 0.053,2 – 0.053,2 5.212,6 – 5.212,6 3.760,01 – 3.760,01 6.526,7 – 6.526,7 srehtO .7 2.382,3 2.868 0.514,2 9.897,3 2.868 7.039,2 9.584,4 2.868 7.716,3 6.417,2 9.957,1 7.459 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 – – – – – – – – – – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 0.009,1 – 0.009,1 0.009,1 – 0.009,1 0.009,1 – 0.009,1 – – – stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 340 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ANAGNALET )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 2.383,1 2.868 0.515 9.898,1 2.868 7.030,1 9.585,2 2.868 7.717,1 6.417,2 9.957,1 7.459 srehtO.01 3.637 3.637 – 3.637 3.637 – 3.037 3.037 – 7.062 7.062 – )b + a( sesopruP tnempoleveD-noN .2 3.637 3.637 – 3.637 3.637 – 3.037 3.037 – 7.062 7.062 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 3.864,81 3.864,81 – 0.000,71 0.000,71 – 0.000,71 0.000,71 – 9.115,01 9.115,01 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 8.846,41 8.846,41 – 1.713,31 1.713,31 – 1.713,31 1.713,31 – 7.503,9 7.503,9 – sdnuF tnedivorP etatS .1 5.918,3 5.918,3 – 9.286,3 9.286,3 – 9.286,3 9.286,3 – 2.602,1 2.602,1 – srehtO .2 7.308,11 7.308,11 – 0.508,41 0.508,41 – 0.508,41 0.508,41 – 0.772,01 0.772,01 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 4.562,7 4.562,7 – 7.064,7 7.064,7 – 7.064,7 7.064,7 – 7.885,5 7.885,5 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 3.835,4 3.835,4 – 3.443,7 3.443,7 – 3.443,7 3.443,7 – 3.886,4 3.886,4 – srehtO .4 1.511,782 1.511,782 – 2.967,703 2.967,703 – 2.967,103 2.967,103 – 6.465,412 6.465,412 – )4 ot 1( secnavdA dna stisopeD .XI 7.824,251 7.824,251 – 0.645,261 0.645,261 – 0.645,651 0.645,651 – 2.547,511 2.547,511 – stisopeD liviC .1 7.351,67 7.351,67 – 6.600,36 6.600,36 – 6.600,36 6.600,36 – 1.775,85 1.775,85 – sdnuF lacoL fo stisopeD .2 3.061,1 3.061,1 – 4.108 4.108 – 4.108 4.108 – 6.298 6.298 – secnavdA liviC .3 5.273,75 5.273,75 – 4.514,18 4.514,18 – 4.514,18 4.514,18 – 7.943,93 7.943,93 – srehtO .4 – – – – – – – – – 7.526,890,1 7.526,890,1 – )4 ot 1( suoenallecsiM dna esnepsuS .X – – – – – – – – – 0.079,6 0.079,6 – esnepsuS .1 – – – – – – – – – 8.273,829 8.273,829 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 – – – – – – – – – 9.282,361 9.282,361 – srehtO .4 – – – – – – – – – 0.005 0.005 – dnuF ycnegnitnoC ot noitairporppA .IX – – – – – – – – – 9.222,001 9.222,001 – secnattimeR.IIX 7.381,73 4.506 0.313,5 6.686,3 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 4.940,73- 1.993 2.443,5- 7.117,8- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 4.431 6.400,1 2.13- 2.520,5- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 4.431 6.400,1 2.13- 2.520,5- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 4.431 6.400,1 2.13- 3.866,1 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 1.811,2 6.311,1 2.55 7.455- ecnalaB gninepO )a 5.252,2 1.811,2 0.42 6.311,1 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – – – 4.396,6- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAAppendix IV 341 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ARUPIRT )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.110,675 3.930,535 2.279,04 4.910,668 4.226,728 0.793,83 9.077,725 2.115,474 7.952,35 7.815,944 3.051,124 5.863,82 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 9.291,74 7.022,6 2.279,04 1.254,44 0.550,6 0.793,83 7.332,85 0.479,4 7.952,35 2.084,13 7.111,3 5.863,82 $)stnuoccA cilbuP gnidulcxE( 7.209,04 8.341 9.857,04 9.686,93 8.694,1 1.091,83 0.981,35 4.921 7.950,35 9.223,82 8.801 1.412,82 )2 + 1( yaltuO latipaC latoT .I 3.124,83 0.01 3.114,83 0.636,63 8.214,1 1.322,53 4.724,04 0.5 4.224,04 6.679,42 8.54 9.039,42 )b + a( tnempoleveD .1 1.567,21 – 1.567,21 4.061,11 8.804,1 5.157,9 5.831,21 – 5.831,21 6.183,8 – 6.183,8 )9 ot 1( secivreS laicoS )a( 4.299,1 – 4.299,1 9.129,1 – 9.129,1 3.907,1 – 3.907,1 1.873,1 – 1.873,1 erutluC dna trA ,stropS ,noitacudE .1 9.498 – 9.498 6.808,1 – 6.808,1 4.759,1 – 4.759,1 1.820,1 – 1.820,1 htlaeH cilbuP dna lacideM .2 – – – 8.804,1 8.804,1 – – – – – – – erafleW ylimaF .3 7.956,2 – 7.956,2 0.600,2 – 0.600,2 2.421,2 – 2.421,2 3.789,1 – 3.789,1 noitatinaS dna ylppuS retaW .4 0.222,2 – 0.222,2 6.971,1 – 6.971,1 3.546,1 – 3.546,1 7.025,1 – 7.025,1 gnisuoH .5 5.923,2 – 5.923,2 7.375,1 – 7.375,1 7.320,3 – 7.320,3 1.762,1 – 1.762,1 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 3.826,2 – 3.826,2 1.721,1 – 1.721,1 6.506,1 – 6.506,1 5.399 – 5.399 sessalC drawkcaB rehtO dna sebirT – – – 8.4 – 8.4 – – – 8.311 – 8.311 erafleW dna ytiruceS laicoS .8 3.83 – 3.83 9.921 – 9.921 0.37 – 0.37 9.29 – 9.29 * srehtO .9 2.656,52 0.01 2.646,52 6.574,52 0.4 6.174,52 9.882,82 0.5 9.382,82 1.595,61 8.54 3.945,61 )01 ot 1( secivreS cimonocE)b( 4.776,1 – 4.776,1 1.026,1 – 1.026,1 7.096,1 – 7.096,1 8.438 3.81 5.618 )ix ot i( seitivitcA deillA dna erutlucirgA .1 5.545 – 5.545 0.783 – 0.783 1.394 – 1.394 6.681 3.81 3.861 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 5.411 – 5.411 4.412 – 4.412 8.37 – 8.37 9.43 – 9.43 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 5.65 – 5.65 4.45 – 4.45 1.03 – 1.03 0.22 – 0.22 seirehsiF )v 0.005 – 0.005 0.005 – 0.005 0.056 – 0.056 0.004 – 0.004 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 9.442 – 9.442 6.491 – 6.491 6.211 – 6.211 0.24 – 0.24 gnisuoheraW dna egarotS dooF)iiiv 0.01 – 0.01 0.21 – 0.21 0.94 – 0.94 6.7 – 6.7 noitacudE dna hcraeseR larutlucirgA )xi 0.55 – 0.55 0.54 – 0.54 0.26 – 0.26 0.56 – 0.56 noitarepo-oC )x 0.151 – 0.151 8.212 – 8.212 2.022 – 2.022 6.67 – 6.67 @ srehtO )ix 8.068,61 – 8.068,61 6.771,41 – 6.771,41 4.803,41 – 4.803,41 7.786,7 – 7.786,7 tnempoleveD laruR .2 9.705 – 9.705 5.942 – 5.942 1.755 – 1.755 0.558 – 0.558 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 9.143 – 9.143 7.274 – 7.274 9.554,2 – 9.554,2 0.223 – 0.223 lortnoC doolF 1.372 – 1.372 6.967 – 6.967 0.217,1 – 0.217,1 0.754 – 0.754 ygrenE .5 0.562 – 0.562 1.053 – 1.053 3.492 – 3.492 0.443 – 0.443 )vi ot i( slareniM dna yrtsudnI .6 – – – – – – 0.4 – 0.4 0.8 – 0.8 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 0.562 – 0.562 1.053 – 1.053 3.092 – 3.092 0.633 – 0.633 # srehtO )vi 8.283,5 – 8.283,5 1.913,7 – 1.913,7 2.617,6 – 2.617,6 5.176,5 5.22 0.946,5 )ii + i( tropsnarT .7 6.661,5 – 6.661,5 1.210,7 – 1.210,7 4.795,6 – 4.795,6 1.344,5 – 1.344,5 segdirB dna sdaoR )i 2.612 – 2.612 0.703 – 0.703 9.811 – 9.811 4.822 5.22 9.502 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 342 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ARUPIRT )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.2 – 3.2 2.302 – 2.302 4.211 – 4.211 2.64 – 2.64 tnemnorivnE dna ygolonhceT ,ecneicS .9 1.543 0.01 1.533 7.313 0.4 7.903 8.144 0.5 8.634 8.673 0.5 8.173 )ii + i( secivreS cimonocE lareneG.01 7.98 – 7.98 4.34 – 4.34 1.001 – 1.001 8.73 – 8.73 msiruoT )i 4.552 0.01 4.542 3.072 0.4 3.662 7.143 0.5 7.633 0.933 0.5 0.433 @@ srehtO )ii 3.184,2 8.331 5.743,2 9.050,3 9.38 0.769,2 6.167,21 4.421 3.736,21 3.643,3 0.36 3.382,3 )secivreS lareneG( tnempoleveD-noN .2 9.137,5 9.137,5 – 5.232,4 5.232,4 – 1.315,4 1.315,4 – 8.786,2 8.786,2 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 0.073,3 0.073,3 – 0.092,2 0.092,2 – 0.002,2 0.002,2 – 0.081,1 0.081,1 – snaoL tekraM .1 0.561 0.561 – 8.751 8.751 – 5.061 5.061 – 3.551 3.551 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 1.678 1.678 – 1.130,1 1.130,1 – 8.966 8.966 – 0.117 0.117 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 7.71 7.71 – 7.71 7.71 – 3.4 3.4 – 4.4 4.4 – noitaroproC – – – – – – – – – – – – IBR morf AMW .6 0.003,1 0.003,1 – 0.056 0.056 – 4.204,1 4.204,1 – 0.075 0.075 – FSSN ot deussi seitiruceS laicepS .7 1.3 1.3 – 0.68 0.68 – 0.67 0.67 – 1.76 1.76 – srehtO .8 – – – 6.36 6.36 – 0.76 0.76 – 5.36 5.36 – sdnoB noitasnepmoC dnaL :hcihw fo 0.033 0.033 – 3.313 3.313 – 6.033 6.033 – 2.213 2.213 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 1.303 1.303 – 1.292 1.292 – 8.603 8.603 – 6.982 6.982 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 9.0 9.0 – 9.0 9.0 – 9.0 9.0 – 9.0 9.0 – semehcS derosnopS yllartneC .3 5.11 5.11 – 1.6 1.6 – 4.6 4.6 – 1.6 1.6 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 5.11 5.11 – 1.6 1.6 – 4.6 4.6 – 1.6 1.6 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 5.41 5.41 – 2.41 2.41 – 5.61 5.61 – 3.51 3.51 – semehcS laicepS rof snaoL .6 – – – – – – – – – 2.0 2.0 – srehtO .7 3.822 0.51 3.312 4.912 5.21 9.602 0.102 0.1 0.002 3.751 0.3 3.451 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 3.722 0.41 3.312 4.912 5.21 9.602 0.002 – 0.002 3.751 0.3 3.451 )b + a( sesopruP tnempoleveD .1 0.412 0.41 0.002 5.212 5.21 0.002 0.002 – 0.002 0.351 0.3 0.051 )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 0.002 – 0.002 0.002 – 0.002 0.002 – 0.002 0.051 – 0.051 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 0.41 0.41 – 5.21 5.21 – – – – 0.3 0.3 – )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – – – – srehtO .7 3.31 – 3.31 9.6 – 9.6 – – – 3.4 – 3.4 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 3.31 – 3.31 9.6 – 9.6 – – – 3.4 – 3.4 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 – – – – – – – – – – – – stcejorP rewoP .6Appendix IV 343 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA ARUPIRT )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 – – – – – – – – – – – – srehtO.01 0.1 0.1 – – – – 0.1 0.1 – – – – )b + a( sesopruP tnempoleveD-noN .2 0.1 0.1 – – – – 0.1 0.1 – – – – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 0.081,7 0.081,7 – 0.577,7 0.577,7 – 0.101,7 0.101,7 – 1.971,6 1.971,6 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 0.520,7 0.520,7 – 0.036,7 0.036,7 – 0.010,7 0.010,7 – 4.940,6 4.940,6 – sdnuF tnedivorP etatS .1 0.551 0.551 – 0.541 0.541 – 0.19 0.19 – 8.921 8.921 – srehtO .2 8.822 8.822 – 5.811 5.811 – 0.002 0.002 – 3.26 3.26 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 – – – – – – – – – – – – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 8.822 8.822 – 5.811 5.811 – 0.002 0.002 – 3.26 3.26 – srehtO .4 3.752,2 3.752,2 – 0.936,2 0.936,2 – 7.176,2 7.176,2 – 1.708,1 1.708,1 – )4 ot 1( secnavdA dna stisopeD .XI 0.001,2 0.001,2 – 0.084,2 0.084,2 – 0.004,2 0.004,2 – 5.374,1 5.374,1 – stisopeD liviC .1 – – – – – – – – – – – – sdnuF lacoL fo stisopeD .2 6.551 6.551 – 0.251 0.251 – 5.072 5.072 – 1.823 1.823 – secnavdA liviC .3 7.1 7.1 – 0.7 0.7 – 2.1 2.1 – 5.5 5.5 – srehtO .4 5.262,805 5.262,805 – 1.777,008 1.777,008 – 5.414,644 5.414,644 – 8.152,393 8.152,393 – )4 ot 1( suoenallecsiM dna esnepsuS .X 0.096,1 0.096,1 – 0.058,4 0.058,4 – 5.359 5.359 – 5.499 5.499 – esnepsuS .1 7.022,605 7.022,605 – 7.543,93 7.543,93 – 5.571,544 5.571,544 – 9.056,193 9.056,193 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – 0.058,557 0.058,557 – – – – – – – IBR htiw stisopeD .3 8.153 8.153 – 4.137 4.137 – 5.582 5.582 – 5.606 5.606 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 0.098,01 0.098,01 – 8.752,01 8.752,01 – 0.051,31 0.051,31 – 2.837,61 2.837,61 – secnattimeR.IIX 5.785,32 8.747,22 9.199,33 2.869,71 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 9.274,13- 1.237,03- 2.807,04- 5.591,22- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 4.588,7- 3.489,7- 3.617,6- 3.722,4- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 4.588,7- 3.489,7- 3.617,6- 3.722,4- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 4.588,1- 7.51 8.198,1- 0.133,3- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 7.198,1- 8.198,1- – 4.801,2- ecnalaB gninepO )a 1.777,3- 0.678,1- 8.198,1- 4.934,5- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 0.000,6- 0.000,8- 5.428,4- 3.698- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 344 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA DNAHKARATTU )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 4.011,142 6.493,181 8.517,95 2.625,832 6.483,881 6.141,05 9.177,332 7.820,291 2.347,14 1.064,537 5.756,786 6.208,74 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 1.817,37 3.200,41 8.517,95 5.841,07 9.600,02 6.141,05 1.345,16 9.997,91 2.347,14 8.838,95 1.630,21 6.208,74 $)stnuoccA cilbuP gnidulcxE( 6.344,75 0.587 6.856,65 8.233,94 0.525 8.708,84 5.840,04 0.51 5.330,04 1.093,94 5.785,1 6.208,74 )2 + 1( yaltuO latipaC latoT .I 9.765,45 0.067 9.708,35 2.638,74 0.015 2.623,74 9.928,83 – 9.928,83 5.352,74 5.775,1 0.676,54 )b + a( tnempoleveD .1 4.441,21 – 4.441,21 4.904,31 – 4.904,31 0.835,01 – 0.835,01 4.703,21 – 4.703,21 )9 ot 1( secivreS laicoS )a( 4.076,5 – 4.076,5 4.927,5 – 4.927,5 7.219,4 – 7.219,4 0.272,4 – 0.272,4 erutluC dna trA ,stropS ,noitacudE .1 8.961,1 – 8.961,1 9.585,1 – 9.585,1 5.773 – 5.773 2.406,2 – 2.406,2 htlaeH cilbuP dna lacideM .2 0.01 – 0.01 1.5 – 1.5 0.6 – 0.6 – – – erafleW ylimaF .3 0.003,1 – 0.003,1 0.592,1 – 0.592,1 0.593 – 0.593 6.369 – 6.369 noitatinaS dna ylppuS retaW .4 5.203 – 5.203 0.662 – 0.662 0.111 – 0.111 2.003,1 – 2.003,1 gnisuoH .5 9.237,2 – 9.237,2 0.605,3 – 0.605,3 7.538,3 – 7.538,3 6.875,1 – 6.875,1 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 8.564 – 8.564 0.793 – 0.793 2.913 – 2.913 9.636 – 9.636 sessalC drawkcaB rehtO dna sebirT 1.182 – 1.182 0.713 – 0.713 9.225 – 9.225 3.397 – 3.397 erafleW dna ytiruceS laicoS .8 0.212 – 0.212 0.803 – 0.803 0.85 – 0.85 5.851 – 5.851 * srehtO .9 5.324,24 0.067 5.366,14 8.624,43 0.015 8.619,33 9.192,82 – 9.192,82 1.649,43 5.775,1 6.863,33 )01 ot 1( secivreS cimonocE)b( 2.968,1 0.01 2.958,1 0.408,1 0.01 0.497,1 4.006,1 – 4.006,1 8.668,1 2.523,1 6.145 )ix ot i( seitivitcA deillA dna erutlucirgA .1 3.99 0.01 3.98 8.073 0.01 8.063 3.331 – 3.331 5.32 4.5- 9.82 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 5.73 – 5.73 6.33 – 6.33 0.12 – 0.12 9.22 – 9.22 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi 0.6 – 0.6 5.21 – 5.21 4.3 – 4.3 2.5 – 2.5 seirehsiF )v 5.175,1 – 5.175,1 1.581,1 – 1.581,1 7.272,1 – 7.272,1 2.815 – 2.815 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 4.021 – 4.021 0.261 – 0.261 0.031 – 0.031 5.573,1 0.133,1 5.44 gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 5.43 – 5.43 0.04 – 0.04 0.04 – 0.04 5.87- 5.0- 1.87- noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 3.503,9 – 3.503,9 4.755,7 – 4.755,7 7.205,7 – 7.205,7 7.410,7 3.2 4.210,7 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 6.031,8 – 6.031,8 3.193,8 – 3.193,8 1.837,6 – 1.837,6 0.146,7 – 0.146,7 lortnoC doolF 3.963,2 – 3.963,2 3.765 – 3.765 8.317 – 8.317 5.217,1 – 5.217,1 ygrenE .5 1.564,1 0.057 1.517 4.676 0.005 4.671 0.03 – 0.03 8.921 – 8.921 )vi ot i( slareniM dna yrtsudnI .6 0.057 0.057 – – – – – – – – – – seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 1.517 – 1.517 4.676 0.005 4.671 0.03 – 0.03 8.921 – 8.921 # srehtO )vi 0.604,71 – 0.604,71 5.103,41 – 5.103,41 9.612,01 – 9.612,01 2.896,51 0.052 2.844,51 )ii + i( tropsnarT .7 0.098,61 – 0.098,61 0.326,31 – 0.326,31 0.326,9 – 0.326,9 8.908,41 – 8.908,41 segdirB dna sdaoR )i 0.615 – 0.615 5.876 – 5.876 9.395 – 9.395 4.888 0.052 4.836 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 345 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA DNAHKARATTU )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 0.878,1 – 0.878,1 0.921,1 – 0.921,1 0.094,1 – 0.094,1 1.388 – 1.388 )ii + i( secivreS cimonocE lareneG.01 0.878,1 – 0.878,1 0.921,1 – 0.921,1 0.094,1 – 0.094,1 1.388 – 1.388 msiruoT )i – – – – – – – – – – – – @@ srehtO )ii 7.578,2 0.52 7.058,2 6.694,1 0.51 6.184,1 6.812,1 0.51 6.302,1 6.631,2 0.01 6.621,2 )secivreS lareneG( tnempoleveD-noN .2 0.259,91 0.259,91 – 0.480,72 0.480,72 – 0.423,72 0.423,72 – 6.654,01 6.654,01 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 0.508,3 0.508,3 – 0.775,21 0.775,21 – 0.775,21 0.775,21 – 5.880,3 5.880,3 – snaoL tekraM .1 – – – – – – – – – – – – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 0.000,4 0.000,4 – 0.004,3 0.004,3 – 0.005,3 0.005,3 – 3.114,2 3.114,2 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 0.041 0.041 – 0.001 0.001 – 0.041 0.041 – 5.23 5.23 – noitaroproC 0.000,8 0.000,8 – 0.000,8 0.000,8 – 0.000,8 0.000,8 – 6.108,1 6.108,1 – IBR morf AMW .6 0.000,4 0.000,4 – 0.000,3 0.000,3 – 0.001,3 0.001,3 – 6.055,2 6.055,2 – FSSN ot deussi seitiruceS laicepS .7 0.7 0.7 – 0.7 0.7 – 0.7 0.7 – 0.275 0.275 – srehtO .8 – – – – – – – – – – – – sdnoB noitasnepmoC dnaL :hcihw fo 3.073 3.073 – 9.873 9.873 – 9.344 9.344 – 0.482 0.482 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 0.053 0.053 – 0.023 0.023 – 0.043 0.043 – 1.972 1.972 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA 1.0 1.0 – 1.0 1.0 – 1.0 1.0 – – – – semehcS nalP lartneC .2 2.5 2.5 – 8.33 8.33 – 8.33 8.33 – – – – semehcS derosnopS yllartneC .3 0.01 0.01 – 0.02 0.02 – 0.02 0.02 – 9.4 9.4 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 0.01 0.01 – 0.02 0.02 – 0.02 0.02 – 9.4 9.4 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 0.5 0.5 – 0.5 0.5 – 0.05 0.05 – – – – srehtO .7 2.259,3 0.598 2.750,3 8.253,1 0.91 8.333,1 7.627,1 0.71 7.907,1 7.905,1 7.905,1 – )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 2.749,3 0.098 2.750,3 8.843,1 0.51 8.333,1 7.427,1 0.51 7.907,1 8.405,1 8.405,1 – )b + a( sesopruP tnempoleveD .1 0.6 0.6 – 0.37 0.51 0.85 0.51 0.51 – 3.41 3.41 – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 0.6 0.6 – 0.51 0.51 – 0.51 0.51 – 3.41 3.41 – )gnisuoH( stnavreS tnemnrevoG .6 – – – 0.85 – 0.85 – – – – – – srehtO .7 2.149,3 0.488 2.750,3 8.572,1 – 8.572,1 7.907,1 – 7.907,1 6.094,1 6.094,1 – )01 ot 1( secivreS cimonocE )b 0.488 0.488 – – – – – – – 9.843,1 9.843,1 – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 0.53 – 0.53 0.03 – 0.03 0.03 – 0.03 0.92 0.92 – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 2.229,2 – 2.229,2 8.532,1 – 8.532,1 7.966,1 – 7.966,1 6.211 6.211 – stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 346 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA DNAHKARATTU )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 0.001 – 0.001 0.01 – 0.01 0.01 – 0.01 – – – srehtO.01 0.5 0.5 – 0.4 0.4 – 0.2 0.2 – 9.4 9.4 – )b + a( sesopruP tnempoleveD-noN .2 – – – 0.1 0.1 – 0.1 0.1 – 4.0 4.0 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a 0.5 0.5 – 0.3 0.3 – 0.1 0.1 – 5.4 5.4 – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V 0.050,2 0.050,2 – 0.000,2 0.000,2 – 0.057,1 0.057,1 – 5.149,1 5.149,1 – dnuF ycnegnitnoC .IV 0.088,5 0.088,5 – 5.758,5 5.758,5 – 1.787,7 1.787,7 – 3.797,9 3.797,9 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 0.056,5 0.056,5 – 1.646,5 1.646,5 – 8.726,7 8.726,7 – 0.834,9 0.834,9 – sdnuF tnedivorP etatS .1 0.032 0.032 – 4.112 4.112 – 3.951 3.951 – 4.953 4.953 – srehtO .2 9.121 9.121 – 0.121 0.121 – 5.471 5.471 – 2.029 2.029 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 – – – – – – – – – – – – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 9.121 9.121 – 0.121 0.121 – 5.471 5.471 – 2.029 2.029 – srehtO .4 2.115,82 2.115,82 – 9.099,82 9.099,82 – 9.616,72 9.616,72 – 4.058,03 4.058,03 – )4 ot 1( secnavdA dna stisopeD .XI 1.230,02 1.230,02 – 8.736,02 8.736,02 – 7.782,22 7.782,22 – 3.222,91 3.222,91 – stisopeD liviC .1 6.861,7 6.861,7 – 6.290,7 6.290,7 – 7.850,4 7.850,4 – 8.779,9 8.779,9 – sdnuF lacoL fo stisopeD .2 5.013,1 5.013,1 – 5.012,1 5.012,1 – 5.072,1 5.072,1 – 4.336,1 4.336,1 – secnavdA liviC .3 – – – 0.05 0.05 – – – – 8.61 8.61 – srehtO .4 8.978,19 8.978,19 – 9.214,29 9.214,29 – 0.304,29 0.304,29 – 1.334,975 1.334,975 – )4 ot 1( suoenallecsiM dna esnepsuS .X 2.026 2.026 – 2.356 2.356 – 8.2 8.2 – 7.36 7.36 – esnepsuS .1 – – – – – – – – – 0.637,433 0.637,433 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 6.952,19 6.952,19 – 7.957,19 7.957,19 – 2.004,29 2.004,29 – 3.336,442 3.336,442 – srehtO .4 – – – – – – – – – 0.005,1 0.005,1 – dnuF ycnegnitnoC ot noitairporppA .IX 4.949,03 4.949,03 – 4.599,03 4.599,03 – 4.794,43 4.794,43 – 2.773,94 2.773,94 – secnattimeR.IIX 7.452 0.128,2 4.393 6.171,9- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 8.653- 6.428- 2.117,2- 4.755,2 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 1.201- 4.699,1 8.713,2- 2.416,6- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 1.201- 4.699,1 8.713,2- 2.416,6- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 1.201- 4.699,1 8.713,2- 2.145,4- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 5.193,1 1.593,2 7.718,2 1.385,5 ecnalaB gninepO )a 4.982,1 5.193,4 9.994 9.140,1 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – – – 0.370,2- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAAppendix IV 347 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP RATTU )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 8.976,723,5 1.244,456,4 7.732,376 2.640,592,5 7.264,207,4 5.385,295 9.294,189,4 3.001,314,4 6.293,865 4.895,977,01 6.841,523,01 8.944,454 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 4.208,598 7.465,222 7.732,376 9.834,849 3.558,553 5.385,295 4.113,967 8.819,002 6.293,865 3.118,546 5.163,191 8.944,454 $)stnuoccA cilbuP gnidulcxE( 9.977,817 4.536,76 5.441,156 6.657,537 0.209,951 6.458,575 6.245,136 8.136,67 8.019,455 8.279,235 5.808,88 2.461,444 )2 + 1( yaltuO latipaC latoT .I 0.045,056 3.671,93 7.363,116 8.250,676 7.548,531 1.702,045 0.234,675 7.994,65 3.239,915 0.688,294 2.741,77 8.837,514 )b + a( tnempoleveD .1 7.490,091 2.453,3 5.047,681 9.805,061 3.048 6.866,951 8.187,251 3.008 5.189,151 2.745,721 4.216 8.439,621 )9 ot 1( secivreS laicoS )a( 4.710,73 9.02 5.699,63 0.218,92 9.02 2.197,92 3.768,82 9.02 4.648,82 8.158,31 3.6 4.548,31 erutluC dna trA ,stropS ,noitacudE .1 9.748,43 1.671 8.176,43 8.819,42 6.771 2.147,42 3.205,12 6.771 7.423,12 1.700,91 5.051 6.658,81 htlaeH cilbuP dna lacideM .2 0.889,1 0.889,1 – – – – – – – – – – erafleW ylimaF .3 0.026,03 – 0.026,03 6.345,72 – 6.345,72 0.003,72 – 0.003,72 3.751,62 – 3.751,62 noitatinaS dna ylppuS retaW .4 5.574,75 3.856 2.718,65 0.206,84 6.135 4.070,84 0.215,84 6.135 4.089,74 6.269,94 8.334 8.825,94 gnisuoH .5 0.056,9 – 0.056,9 0.524,11 – 0.524,11 0.577,8 – 0.577,8 8.417,8 – 8.417,8 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 4.008,1 – 4.008,1 7.985,1 – 7.985,1 7.985,1 – 7.985,1 2.326 – 2.326 sessalC drawkcaB rehtO dna sebirT 3.737,21 0.3 3.437,21 1.984,31 7.2 4.684,31 3.182,31 7.2 6.872,31 6.410,6 5.2 1.210,6 erafleW dna ytiruceS laicoS .8 2.859,3 0.805 2.054,3 7.821,3 6.701 1.120,3 2.459,2 6.76 7.688,2 8.512,3 3.91 5.691,3 * srehtO .9 2.544,064 0.228,53 2.326,424 8.345,515 4.500,531 5.835,083 2.056,324 4.996,55 8.059,763 8.833,563 8.435,67 1.408,882 )01 ot 1( secivreS cimonocE)b( 5.168,21 6.464 9.693,21 3.295,22 9.871,31 4.314,9 2.268,31 9.204 3.954,31 6.460,41 2.281,8 4.288,5 )ix ot i( seitivitcA deillA dna erutlucirgA .1 3.495,2 3.11 0.385,2 1.358,3 1.32 9.928,3 1.358,3 1.32 9.928,3 1.322,1 3.121 8.101,1 yrdnabsuH porC )i 1.261 – 1.261 3.131 – 3.131 3.131 – 3.131 – – – noitavresnoC retaW dna lioS )ii 2.267,1 – 2.267,1 7.676 – 7.676 1.373 – 1.373 9.908 – 9.908 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi – – – – – – – – – – – – seirehsiF )v 1.700,7 5.3 6.300,7 5.987,3 0.3 5.687,3 0.915,3 0.3 0.615,3 8.829,2 – 8.829,2 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv 8.944 8.944 – 8.673 8.673 – 8.673 8.673 – 9.060,8 9.060,8 – gnisuoheraW dna egarotS dooF)iiiv 0.688 – 0.688 0.989 – 0.989 0.969 – 0.969 8.897 – 8.897 noitacudE dna hcraeseR larutlucirgA )xi – – – 0.677,21 0.677,21 – 0.046,4 – 0.046,4 1.342 – 1.342 noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 0.053,16 – 0.053,16 6.349,74 – 6.349,74 1.053,84 – 1.053,84 4.924,44 2.4- 7.334,44 tnempoleveD laruR .2 4.243,8 – 4.243,8 8.349,11 – 8.349,11 0.007,11 – 0.007,11 9.918,01 – 9.918,01 semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 5.940,96 – 5.940,96 7.790,85 0.01 7.780,85 1.563,35 – 1.563,35 3.039,04 – 3.039,04 lortnoC doolF 9.577,511 0.062,43 9.515,18 2.477,012 3.127,021 9.250,09 1.517,141 3.102,45 8.315,78 6.995,901 2.094,76 4.901,24 ygrenE .5 0.184,1 3.67 7.404,1 3.730,1 0.47 3.369 2.278 0.47 2.897 5.745 0.66 5.184 )vi ot i( slareniM dna yrtsudnI .6 1.009 4.5 7.498 3.157 1.3 2.847 3.157 1.3 2.847 1.132 7.3 4.722 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii 9.07 9.07 – 9.07 9.07 – 9.07 9.07 – 3.26 3.26 – seirtsudnI lacigrullateM 0.015 – 0.015 1.512 – 1.512 0.05 – 0.05 1.452 – 1.452 # srehtO )vi 5.510,091 2.120,1 3.499,881 5.958,061 2.120,1 3.838,951 9.469,151 2.120,1 7.349,051 3.773,341 6.008 8.675,241 )ii + i( tropsnarT .7 5.599,681 2.1 3.499,681 3.553,651 1.1 2.453,651 8.484,741 1.1 7.384,741 0.080,931 6.0 5.970,931 segdirB dna sdaoR )i 0.020,3 0.020,1 0.000,2 2.405,4 1.020,1 1.484,3 1.084,4 1.020,1 0.064,3 3.792,4 0.008 3.794,3 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 348 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP RATTU )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.54 – 0.54 0.04 – 0.04 0.04 – 0.04 0.001 – 0.001 tnemnorivnE dna ygolonhceT ,ecneicS .9 5.425,1 – 5.425,1 5.552,2 – 5.552,2 5.087,1 – 5.087,1 2.074,1 – 2.074,1 )ii + i( secivreS cimonocE lareneG.01 5.425,1 – 5.425,1 5.552,2 – 5.552,2 5.087,1 – 5.087,1 2.074,1 – 2.074,1 msiruoT )i – – – – – – – – – – – – @@ srehtO )ii 0.042,86 1.954,82 9.087,93 9.307,95 3.650,42 6.746,53 7.011,55 1.231,02 5.879,43 8.680,04 3.166,11 4.524,82 )secivreS lareneG( tnempoleveD-noN .2 6.157,731 6.157,731 – 5.397,261 5.397,261 – 6.744,691 6.744,691 – 4.605,08 4.605,08 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 1.464,14 1.464,14 – 4.799,64 4.799,64 – 4.799,64 4.799,64 – 7.378,93 7.378,93 – snaoL tekraM .1 5.81 5.81 – 7.22 7.22 – 7.22 7.22 – 8.33 8.33 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 5.581,41 5.581,41 – 9.959,21 9.959,21 – 9.959,21 9.959,21 – 7.432,11 7.432,11 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 1.821 1.821 – 9.201 9.201 – 9.201 9.201 – 9.37 9.37 – noitaroproC 0.000,04 0.000,04 – 5.913,26 5.913,26 – 0.000,001 0.000,001 – – – – IBR morf AMW .6 7.365,14 7.365,14 – 7.331,43 7.331,43 – 3.701,03 3.701,03 – 8.410,32 8.410,32 – FSSN ot deussi seitiruceS laicepS .7 7.193 7.193 – 4.752,6 4.752,6 – 4.752,6 4.752,6 – 4.572,6 4.572,6 – srehtO .8 0.1 0.1 – 1.1 1.1 – 1.1 1.1 – – – – sdnoB noitasnepmoC dnaL :hcihw fo 1.193,31 1.193,31 – 9.193,31 9.193,31 – 3.193,31 3.193,31 – 8.506,31 8.506,31 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 0.223,31 0.223,31 – 0.223,31 0.223,31 – 0.223,31 0.223,31 – 4.435,31 4.435,31 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 1.96 1.96 – 9.96 9.96 – 3.96 3.96 – 3.17 3.17 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 1.96 1.96 – 9.96 9.96 – 3.96 3.96 – 3.17 3.17 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 8.978,56 6.687,34 2.390,22 3.618,89 5.780,28 9.827,61 9.929,72 2.844,41 8.184,31 4.627,81 9.044,8 5.582,01 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 6.077,56 4.776,34 2.390,22 1.707,89 3.879,18 9.827,61 7.028,72 0.933,41 8.184,31 7.056,81 1.563,8 5.582,01 )b + a( sesopruP tnempoleveD .1 5.540,71 2.311,5 2.239,11 0.419,9 2.316,2 8.003,7 8.609,9 0.606,2 8.003,7 2.437,9 1.214,2 0.223,7 )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 0.000,4 – 0.000,4 0.005,5 – 0.005,5 0.005,5 – 0.005,5 4.159,5 – 4.159,5 noitatinaS dna ylppuS retaW .4 – – – – – – – – – 0.000,1 – 0.000,1 gnisuoH .5 0.601,1 0.601,1 – 0.601,1 0.601,1 – 0.601,1 0.601,1 – 6.159 6.159 – )gnisuoH( stnavreS tnemnrevoG .6 5.939,11 2.700,4 2.239,7 0.803,3 2.705,1 8.008,1 8.003,3 0.005,1 8.008,1 1.138,1 5.064,1 6.073 srehtO .7 1.527,84 2.465,83 9.061,01 1.397,88 0.563,97 1.824,9 0.419,71 0.337,11 0.181,6 5.619,8 0.359,5 5.369,2 )01 ot 1( secivreS cimonocE )b – – – 0.001 – 0.001 – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 5.011 5.011 – 9.167,5 9.167,5 – 9.167,5 9.167,5 – 0.942 0.942 – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 0.062,33 0.062,33 – 0.025,66 0.025,66 – – – – – – – stcejorP rewoP .6Appendix IV 349 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA HSEDARP RATTU )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.051 0.05 0.001 0.001 – 0.001 0.001 – 0.001 – – – seirtsudnI llamS dna egalliV .7 8.829,3 – 8.829,3 0.171,3 – 0.171,3 0.171,3 – 0.171,3 2.650,2 7.2 5.350,2 slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 8.572,11 7.341,5 1.231,6 3.041,31 2.380,7 1.750,6 1.188,8 1.179,5 0.019,2 3.116,6 3.107,5 0.019 srehtO.01 2.901 2.901 – 2.901 2.901 – 2.901 2.901 – 7.57 7.57 – )b + a( sesopruP tnempoleveD-noN .2 2.901 2.901 – 2.901 2.901 – 2.901 2.901 – 7.57 7.57 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V 0.000,2 0.000,2 – 5.661,33 5.661,33 – 0.000,2 0.000,2 – 5.130,2 5.130,2 – dnuF ycnegnitnoC .IV 5.441,911 5.441,911 – 0.115,901 0.115,901 – 0.115,901 0.115,901 – 6.510,38 6.510,38 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 5.379,511 5.379,511 – 0.006,601 0.006,601 – 0.006,601 0.006,601 – 4.377,08 4.377,08 – sdnuF tnedivorP etatS .1 0.171,3 0.171,3 – 0.119,2 0.119,2 – 0.119,2 0.119,2 – 2.242,2 2.242,2 – srehtO .2 8.378,641 8.378,641 – 2.666,641 2.666,641 – 1.827,79 1.827,79 – 3.958,621 3.958,621 – )4 ot 1( sdnuF evreseR.IIIV 0.002 0.002 – 0.002 0.002 – 0.002 0.002 – 2.918 2.918 – sdnuF evreseR laweneR/noitaicerpeD .1 1.654,14 1.654,14 – 4.099,64 4.099,64 – 4.099,64 4.099,64 – 1.878,93 1.878,93 – sdnuF gnikniS .2 – – – – – – – – – 2.39 2.39 – dnuF feileR enimaF .3 7.712,501 7.712,501 – 8.574,99 8.574,99 – 7.735,05 7.735,05 – 9.860,68 9.860,68 – srehtO .4 8.724,991 8.724,991 – 3.456,981 3.456,981 – 3.456,981 3.456,981 – 1.753,151 1.753,151 – )4 ot 1( secnavdA dna stisopeD .XI 8.748,931 8.748,931 – 3.447,821 3.447,821 – 3.447,821 3.447,821 – 6.034,511 6.034,511 – stisopeD liviC .1 0.079,94 0.079,94 – 0.075,35 0.075,35 – 0.075,35 0.075,35 – 9.301,32 9.301,32 – sdnuF lacoL fo stisopeD .2 – – – – – – – – – 0.103,2 0.103,2 – secnavdA liviC .3 0.016,9 0.016,9 – 0.043,7 0.043,7 – 0.043,7 0.043,7 – 6.125,01 6.125,01 – srehtO .4 3.138,778,3 3.138,778,3 – 7.986,857,3 7.986,857,3 – 0.886,666,3 0.886,666,3 – 8.516,905,9 8.516,905,9 – )4 ot 1( suoenallecsiM dna esnepsuS .X 5.527,7 5.527,7 – 5.595,7 5.595,7 – 5.595,7 5.595,7 – 3.454 3.454 – esnepsuS .1 8.534,768,2 8.534,768,2 – 8.534,978,2 8.534,978,2 – 9.781,019,2 9.781,019,2 – 9.871,994,2 9.871,994,2 – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – 6.660,213,5 6.660,213,5 – IBR htiw stisopeD .3 0.076,200,1 0.076,200,1 – 4.856,178 4.856,178 – 6.409,847 6.409,847 – 0.619,796,1 0.619,796,1 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 0.006,64 0.006,64 – 0.006,64 0.006,64 – 0.006,64 0.006,64 – 7.709,062 7.709,062 – secnattimeR.IIX 0.900,282 6.286,381 6.042,143 8.249,322 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 7.051,872- 0.842,741- 1.975,492- 0.384,582- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 3.858,3 6.434,63 4.166,64 3.045,16- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 3.858,3 5.434,63 4.166,64 3.045,16- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 3.858,3 0.511,91 3.909 4.074,1 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 5.597,1 5.913,71- 3.539,64 1.365,11- ecnalaB gninepO )a 8.356,5 5.597,1 6.448,74 7.290,01- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – – 1.257,54 1.196,54- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – 5.913,71 – 5.913,71- )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 350 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA LAGNEB TSEW )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.630,952,4 6.197,160,4 9.442,791 0.051,251,4 5.510,789,3 5.431,561 8.776,966,3 0.004,705,3 9.772,261 0.227,119,3 9.925,018,3 1.291,101 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 7.241,503 7.798,701 9.442,791 2.757,852 7.226,39 5.431,561 9.737,252 0.064,09 9.772,261 2.809,391 1.617,29 1.291,101 $)stnuoccA cilbuP gnidulcxE( 1.898,191 9.41 2.388,191 0.964,951 6.31 4.554,951 1.672,651 4.222 7.350,651 2.687,89 8.1 4.487,89 )2 + 1( yaltuO latipaC latoT .I 3.053,281 1.6 2.443,281 0.556,051 5.5 5.946,051 2.887,841 4.412 9.375,841 4.095,49 8.1 7.885,49 )b + a( tnempoleveD .1 6.424,58 5.3 1.124,58 1.357,65 2.3 9.947,65 9.708,46 0.212 9.595,46 3.932,24 9.3- 2.342,24 )9 ot 1( secivreS laicoS )a( 6.352,21 – 6.352,21 5.706,7 – 5.706,7 1.743,8 – 1.743,8 0.617,5 – 0.617,5 erutluC dna trA ,stropS ,noitacudE .1 3.262,41 – 3.262,41 7.230,81 – 7.230,81 4.672,21 8.802 6.760,21 5.156,01 – 5.156,01 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 0.004,3 – 0.004,3 9.368,1 – 9.368,1 9.313,2 – 9.313,2 1.452,1 – 1.452,1 noitatinaS dna ylppuS retaW .4 5.296,9 5.3 9.886,9 7.765,7 2.3 5.465,7 2.313,8 2.3 0.013,8 8.168,6 9.3- 7.568,6 gnisuoH .5 3.373,42 – 3.373,42 0.698,21 – 0.698,21 0.183,61 – 0.183,61 3.270,01 – 3.270,01 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 4.559 – 4.559 0.208 – 0.208 5.467 – 5.467 5.981 – 5.981 sessalC drawkcaB rehtO dna sebirT 0.982,81 – 0.982,81 2.295,6 – 2.295,6 2.973,41 – 2.973,41 3.362,6 – 3.362,6 erafleW dna ytiruceS laicoS .8 6.891,2 – 6.891,2 2.193,1 – 2.193,1 6.230,2 – 6.230,2 7.032,1 – 7.032,1 * srehtO .9 7.529,69 6.2 1.329,69 9.109,39 4.2 6.998,39 4.089,38 4.2 0.879,38 1.153,25 6.5 5.543,25 )01 ot 1( secivreS cimonocE)b( 9.418,51 – 9.418,51 6.345,21 – 5.345,21 8.377,11 – 8.377,11 2.209,7 – 2.209,7 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.027,8 – 0.027,8 9.393,8 – 9.393,8 0.000,7 – 0.000,7 5.275,5 – 5.275,5 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 8.419,1 – 8.419,1 7.054 – 7.054 7.017 – 7.017 8.261 – 8.261 yrdnabsuH laminA )iii 0.721 – 0.721 0.68 – 0.68 5.471 – 5.471 1.86 – 1.86 tnempoleveD yriaD )vi 0.564 – 0.564 0.045 – 0.045 4.045 – 4.045 2.323 – 2.323 seirehsiF )v 0.053 – 0.053 0.052 – 0.052 0.052 – 0.052 0.621 – 0.621 efiL dliW dna yrtseroF )iv – – – – – – – – – 1.11 – 1.11 snoitatnalP)iiv 2.960,2 – 2.960,2 8.641,1 – 8.641,1 3.426,1 – 3.426,1 9.434,1 – 9.434,1 gnisuoheraW dna egarotS dooF)iiiv 0.095 – 0.095 0.095 – 0.095 0.05 – 0.05 9.21 – 9.21 noitacudE dna hcraeseR larutlucirgA )xi 4.501 – 4.501 2.674 – 2.674 9.361 – 9.361 4.101 – 4.101 noitarepo-oC )x 5.374,1 – 5.374,1 0.016 – 0.016 0.062,1 – 0.062,1 4.98 – 4.98 @ srehtO )ix 5.28 – 5.28 0.022 – 0.022 0.001 – 0.001 0.5 – 0.5 tnempoleveD laruR .2 6.831,01 – 6.831,01 7.589,9 – 7.589,9 7.566,9 – 7.566,9 7.219,4 – 7.219,4 semmargorP aerA laicepS .3 – – – – – – – – – 6.7 – 6.7 saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 2.835,82 – 2.835,82 3.138,12 – 3.138,12 3.416,42 – 3.416,42 9.937,31 – 9.937,31 lortnoC doolF 8.383,11 – 8.383,11 8.797,8 – 8.797,8 5.668,9 – 5.668,9 3.186,01 – 3.186,01 ygrenE .5 2.855,3 – 2.855,3 9.198,2 – 9.198,2 0.724,3 – 0.724,3 8.322,1 – 8.322,1 )vi ot i( slareniM dna yrtsudnI .6 0.879,1 – 0.879,1 6.192,1 – 6.192,1 6.950,2 – 6.950,2 2.764 – 2.764 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM 2.085,1 – 2.085,1 3.006,1 – 3.006,1 4.763,1 – 4.763,1 6.657 – 6.657 # srehtO )vi 9.422,52 – 9.422,52 1.276,53 – 1.276,53 8.664,22 – 8.664,22 2.542,31 6.0 6.442,31 )ii + i( tropsnarT .7 8.326,32 – 8.326,32 4.281,43 – 4.281,43 0.779,02 – 0.779,02 7.226,21 6.0 1.226,21 segdirB dna sdaoR )i 1.106,1 – 1.106,1 8.984,1 – 8.984,1 8.984,1 – 8.984,1 5.226 – 5.226 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 351 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA LAGNEB TSEW )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 5.44 – 5.44 0.44 – 0.44 0.44 – 0.44 4.91 – 4.91 tnemnorivnE dna ygolonhceT ,ecneicS .9 1.041,2 6.2 5.731,2 5.519,1 4.2 1.319,1 4.220,2 4.2 0.020,2 6.126 0.5 6.616 )ii + i( secivreS cimonocE lareneG.01 5.770,2 – 5.770,2 1.358,1 – 1.358,1 0.069,1 – 0.069,1 6.616 – 6.616 msiruoT )i 6.26 6.2 0.06 4.26 4.2 0.06 4.26 4.2 0.06 0.5 0.5 – @@ srehtO )ii 8.745,9 8.8 0.935,9 0.418,8 1.8 9.508,8 8.784,7 0.8 8.974,7 7.591,4 – 7.591,4 )secivreS lareneG( tnempoleveD-noN .2 2.985,993 2.985,993 – 3.346,583 3.346,583 – 3.857,183 3.857,183 – 5.250,772 5.250,772 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 5.900,23 5.900,23 – 8.294,03 8.294,03 – 8.294,03 8.294,03 – 1.228,33 1.228,33 – snaoL tekraM .1 5.72 5.72 – 5.72 5.72 – 3.62 3.62 – 4.91 4.91 – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 0.5 0.5 – 0.5 0.5 – 0.5 0.5 – 2.4 2.4 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 7.332 7.332 – 6.132 6.132 – 0.922 0.922 – 1.051 1.051 – noitaroproC 0.000,003 0.000,003 – 0.000,003 0.000,003 – 0.000,003 0.000,003 – 6.808,391 6.808,391 – IBR morf AMW .6 5.935,75 5.935,75 – 9.490,44 9.490,44 – 9.288,04 9.288,04 – 1.783,23 1.783,23 – FSSN ot deussi seitiruceS laicepS .7 1.477,9 1.477,9 – 6.197,01 6.197,01 – 3.221,01 3.221,01 – 0.168,61 0.168,61 – srehtO .8 0.3 0.3 – 8.669,1 8.669,1 – 8.669,1 8.669,1 – 8.369,1 8.369,1 – sdnoB noitasnepmoC dnaL :hcihw fo 8.431,7 8.431,7 – 0.368,6 0.368,6 – 7.381,7 7.381,7 – 4.038,6 4.038,6 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 0.057,2 0.057,2 – 9.194,2 9.194,2 – 7.112,6 7.112,6 – 5.784,2 5.784,2 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 8.483,4 8.483,4 – 1.173,4 1.173,4 – 0.279 0.279 – 9.243,4 9.243,4 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 8.483,4 8.483,4 – 1.173,4 1.173,4 – 0.279 0.279 – 9.243,4 9.243,4 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 6.025,6 8.851,1 8.163,5 9.187,6 8.201,1 1.976,5 7.915,7 5.592,1 2.422,6 7.740,5 0.046,2 7.704,2 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 8.974,6 1.811,1 8.163,5 0.347,6 9.360,1 1.976,5 8.844,7 6.422,1 2.422,6 2.230,5 5.426,2 7.704,2 )b + a( sesopruP tnempoleveD .1 2.367 1.36 1.007 5.006 2.16 3.935 9.637,1 4.16 5.576,1 1.07 1.07 – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 3.13 3.13 – 8.92 8.92 – 4.92 4.92 – 7.72 7.72 – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 – – – – – – – – – – – – gnisuoH .5 8.0 8.0 – 7.0 7.0 – 2.1 2.1 – – – – )gnisuoH( stnavreS tnemnrevoG .6 1.137 0.13 1.007 0.075 7.03 3.935 2.607,1 7.03 5.576,1 5.24 5.24 – srehtO .7 6.617,5 9.450,1 7.166,4 5.241,6 7.200,1 9.931,5 9.117,5 2.361,1 7.845,4 0.269,4 4.455,2 7.704,2 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 7.03 – 7.03 7.977 – 7.977 2.13 – 2.13 6.12 – 6.12 noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 0.001,2 – 0.001,2 8.125,1 – 8.125,1 0.059,1 – 0.059,1 6.873,1 0.005 6.878 stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 352 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA LAGNEB TSEW )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.06 0.06 – 5.85 0.65 5.2 0.99 5.49 5.4 6.62 7.42 9.1 seirtsudnI llamS dna egalliV .7 0.06 – 0.06 1.47 – 1.47 0.02 – 0.02 8.071,1 8.071,1 – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 9.564,3 9.499 0.174,2 4.807,3 7.649 8.167,2 7.116,3 7.860,1 0.345,2 5.463,2 8.858 7.505,1 srehtO.01 8.04 8.04 – 8.83 8.83 – 9.07 9.07 – 5.51 5.51 – )b + a( sesopruP tnempoleveD-noN .2 8.04 8.04 – 8.83 8.83 – 9.07 9.07 – 5.51 5.51 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – 1.51 1.51 – – – – 6.1 6.1 – dnuF ycnegnitnoC .IV 4.471,82 4.471,82 – 8.227,62 8.227,62 – 0.081,62 0.081,62 – 7.043,42 7.043,42 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 4.607,72 4.607,72 – 3.772,62 3.772,62 – 0.000,62 0.000,62 – 8.519,32 8.519,32 – sdnuF tnedivorP etatS .1 0.864 0.864 – 5.544 5.544 – 0.081 0.081 – 8.424 8.424 – srehtO .2 5.667,82 5.667,82 – 3.659,24 3.659,24 – 2.600,23 2.600,23 – 3.985,03 3.985,03 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 0.000,4 0.000,4 – 0.000,4 0.000,4 – 0.000,4 0.000,4 – 7.727,21 7.727,21 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 5.667,42 5.667,42 – 3.659,83 3.659,83 – 2.600,82 2.600,82 – 6.168,71 6.168,71 – srehtO .4 6.089,274 6.089,274 – 7.801,954 7.801,954 – 8.708,124 8.708,124 – 5.426,814 5.426,814 – )4 ot 1( secnavdA dna stisopeD .XI 1.761,86 1.761,86 – 1.350,27 1.350,27 – 6.295,76 6.295,76 – 1.885,16 1.885,16 – stisopeD liviC .1 7.708,901 7.708,901 – 1.654,701 1.654,701 – 1.388,59 1.388,59 – 6.529,101 6.529,101 – sdnuF lacoL fo stisopeD .2 0.454,1 0.454,1 – 5.304,1 5.304,1 – 3.650,1 3.650,1 – 1.153,1 1.153,1 – secnavdA liviC .3 8.155,392 8.155,392 – 0.691,872 0.691,872 – 8.572,752 8.572,752 – 7.957,352 7.957,352 – srehtO .4 0.180,221,3 0.180,221,3 – 1.019,640,3 1.019,640,3 – 5.131,945,2 5.131,945,2 – 2.722,559,2 2.722,559,2 – )4 ot 1( suoenallecsiM dna esnepsuS .X 7.728,4 7.728,4 – 7.504,4 7.504,4 – 7.767,3 7.767,3 – 5.572,4- 5.572,4- – esnepsuS .1 6.500,764 6.500,764 – 7.926,044 7.926,044 – 0.000,283 0.000,283 – 7.175,483 7.175,483 – stnuoccA tnemtsevnI ecnalaB hsaC .2 0.000,548,1 0.000,548,1 – 0.000,538,1 0.000,538,1 – 0.000,505,1 0.000,505,1 – 5.619,138,1 5.619,138,1 – IBR htiw stisopeD .3 7.742,508 7.742,508 – 7.478,667 7.478,667 – 9.363,856 9.363,856 – 6.410,347 6.410,347 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 4.198,1 4.198,1 – 8.976,71 8.976,71 – 4.418,78 4.418,78 – 9.122,59 9.122,59 – secnattimeR.IIX – 7.527,69- – 0.473,171- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 8.551,59 3.235,811 9.819,47 6.106,441 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 8.551,59 6.608,12 9.819,47 3.277,62- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 8.551,59 6.608,12 9.819,47 3.277,62- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 0.03- 3.412,3 0.04- 8.630,3- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 0.05- 3.462,3- 0.03- 5.722- ecnalaB gninepO )a 0.08- 0.05- 0.07- 3.462,3- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 8.581,59 3.295,81 9.859,47 5.537,32- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAAppendix IV 353 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA SETATS LLA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI ##LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 9.730,791,64 6.804,726,14 2.084,833,4 6.012,432,54 3.673,098,04 9.852,871,4 5.440,208,04 1.137,280,73 0.747,485,3 2.684,816,25 7.819,619,94 5.765,107,2 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 1.786,209,5 2.377,783,1 2.084,833,4 7.351,366,5 4.807,853,1 9.852,871,4 4.808,768,4 9.147,581,1 0.747,485,3 6.749,488,3 1.083,381,1 5.765,107,2 $)stnuoccA cilbuP gnidulcxE( 6.374,734,4 2.477,222 7.531,930,4 9.471,128,3 6.491,832 5.127,754,3 6.381,976,3 6.652,051 4.284,234,3 3.790,917,2 2.482,131 1.318,785,2 )2 + 1( yaltuO latipaC latoT .I 8.234,251,4 1.687,471 0.201,718,3 2.224,175,3 6.018,391 2.230,262,3 1.685,893,3 4.589,211 3.615,602,3 9.692,565,2 6.668,601 3.034,854,2 )b + a( tnempoleveD .1 8.207,380,1 6.484,13 7.946,200,1 8.214,688 5.246,41 3.780,828 2.094,288 8.895,31 9.229,348 3.956,036 9.730,5 4.126,526 )9 ot 1( secivreS laicoS )a( 5.889,371 6.423,2 4.236,751 9.680,941 1.881,2 4.857,141 5.210,841 9.714,2 1.307,041 5.416,78 0.971 5.534,78 erutluC dna trA ,stropS ,noitacudE .1 5.188,651 3.721,1 2.027,941 2.919,041 3.003,1 9.373,231 2.166,041 6.533,1 8.849,131 6.051,501 9.381 7.669,401 htlaeH cilbuP dna lacideM .2 1.804,3 0.889,1 1.024,1 2.808,3 8.804,1 4.993,2 8.373,1 – 8.373,1 0.631,3 – 0.631,3 erafleW ylimaF .3 6.052,052 4.045,1 0.233,242 7.435,232 8.153,5 9.483,222 1.708,012 0.110,6 1.610,002 8.604,781 1.019,1 7.694,581 noitatinaS dna ylppuS retaW .4 9.395,69 3.445,3 1.720,39 6.854,08 8.493,3 3.140,77 5.312,28 7.204,3 2.887,87 7.711,57 1.518,1 6.203,37 gnisuoH .5 3.068,671 6.613 7.487,861 2.159,611 5.523 5.161,311 4.795,921 0.123 3.210,421 2.611,17 5.353 7.267,07 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 1.846,901 7.31 1.161,901 5.452,18 5.01 0.867,08 9.327,59 5.01 6.952,59 2.958,35 6.6- 8.568,35 sessalC drawkcaB rehtO dna sebirT 7.328,65 1.28 7.179,54 1.318,45 7.53 2.499,33 1.942,64 3.62 3.254,54 3.122,42 0.085 3.146,32 erafleW dna ytiruceS laicoS .8 1.842,95 6.745,02 4.006,43 4.685,62 9.626 6.502,42 7.158,72 9.37 7.863,62 1.730,32 9.22 1.410,32 * srehtO .9 0.037,860,3 5.103,341 3.254,418,2 3.900,586,2 0.861,971 9.449,334,2 9.590,615,2 5.683,99 5.395,263,2 6.736,439,1 7.828,101 8.808,238,1 )01 ot 1( secivreS cimonocE)b( 9.466,561 0.739,91 1.285,331 6.396,551 6.608,62 0.955,121 0.993,731 9.700,8 6.532,221 2.674,39 1.170,02 2.504,37 )ix ot i( seitivitcA deillA dna erutlucirgA .1 5.920,23 0.24 5.213,42 6.286,52 5.84 9.336,12 2.500,92 4.93 6.680,52 1.927,31 6.803 5.024,31 yrdnabsuH porC )i 3.575,03 8.502 1.623,03 5.764,33 4.202 7.732,33 8.985,72 2.391 4.373,72 1.465,31 9.761 1.693,31 noitavresnoC retaW dna lioS )ii 1.174,21 7.344 4.923,11 4.379,8 9.545 8.549,7 4.934,9 – 7.759,8 1.677,5 5.082- 6.650,6 yrdnabsuH laminA )iii 0.794,1 – 0.794,1 2.058 – 2.058 7.800,1 – 7.800,1 6.354 2.0- 8.354 tnempoleveD yriaD )vi 2.683,9 2.255 9.637,8 5.955,7 8.455 3.349,6 5.748,8 8.455 3.132,8 7.399,4 8.223 9.076,4 seirehsiF )v 8.076,13 2.82 3.828,03 1.807,12 0.12 1.051,12 0.715,02 7.91 3.030,02 1.534,91 6.41 5.024,91 efiL dliW dna yrtseroF )iv – – – – – – – – – 1.11 – 1.11 snoitatnalP)iiv 0.990,23 1.507,81 1.608,01 0.129,52 3.631,21 5.748,11 9.898,91 4.832,7 6.076,01 8.262,42 4.416,91 4.846,4 gnisuoheraW dna egarotS dooF)iiiv 0.410,2 – 0.438,1 1.893,2 – 1.812,2 1.752,2 – 1.770,2 3.080,1 – 3.080,1 noitacudE dna hcraeseR larutlucirgA )xi 0.797,6 0.04- 0.787,6 8.435,22 8.792,31 0.431,9 3.452,11 5.73- 8.812,11 1.686,8 4.87- 5.467,8 noitarepo-oC )x 9.421,7 – 9.421,7 5.895,6 – 5.895,6 2.185,7 – 2.185,7 2.484,1 8.1 4.284,1 @ srehtO )ix 3.151,103 4.102,64 0.697,532 2.289,262 0.238,1 3.560,842 0.424,103 0.277,1 6.765,682 1.856,381 2.904,2 8.842,181 tnempoleveD laruR .2 3.118,45 3.34 4.371,45 0.460,65 0.22 0.245,55 0.305,25 0.02 0.389,15 2.594,93 3.53 9.954,93 semmargorP aerA laicepS .3 4.653,2 – 4.653,2 0.319,1 – 0.319,1 1.852,2 – 1.852,2 6.979 – 6.979 saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 4.369,439 8.944,31 7.067,219 4.625,157 2.937,41 3.692,237 1.165,217 4.136,31 0.585,496 7.528,555 2.593,11 5.034,445 lortnoC doolF 1.616,184 0.382,43 3.265,814 8.423,805 8.737,021 9.425,773 8.171,063 3.322,45 4.190,203 8.337,833 9.075,95 9.261,972 ygrenE .5 8.542,43 3.830,1 0.339,13 0.608,42 0.487 4.004,22 6.916,72 2.473 0.332,62 1.215,32 1.871- 2.096,32 )vi ot i( slareniM dna yrtsudnI .6 2.140,91 2.859 9.568,61 5.467,8 1.312 9.699,6 8.924,01 1.303 4.181,9 5.482,5 2.46 3.022,5 seirtsudnI llamS dna egalliV )i 0.045,2 – 5.215,2 9.239,1 – 6.798,1 9.280,3 – 6.740,3 8.448 – 8.448 seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii 4.86- 0.08 4.871- 2.894 9.07 4.593 0.715 9.07 3.414 7.114 3.26 4.943 seirtsudnI lacigrullateM 1.337,21 1.0 0.337,21 5.016,31 0.005 5.011,31 9.985,31 2.0 7.985,31 1.179,61 6.403- 7.572,71 # srehtO )vi 7.064,649 3.128,12 2.390,419 2.337,958 5.117,21 6.387,438 2.924,828 0.105,91 3.338,997 6.041,366 1.367,7 5.773,556 )ii + i( tropsnarT .7 2.675,898 4.042,41 7.538,378 7.421,228 1.639,5 6.820,408 6.931,387 1.604,7 5.386,667 8.204,136 0.947,3 7.356,726 segdirB dna sdaoR )i 5.488,74 8.085,7 5.752,04 4.806,73 4.577,6 0.557,03 6.982,54 9.490,21 8.941,33 8.737,13 1.410,4 8.327,72 ** srehtO )ii 0.05 – 0.05 – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 354 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA SETATS LLA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI ##LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 4.722,3 – 6.180,1 7.284,1 – 2.853,1 0.336,1 – 5.805,1 0.716,1 – 0.716,1 tnemnorivnE dna ygolonhceT ,ecneicS .9 2.935,641 5.725,6 9.914,211 4.693,46 8.435,1 1.514,04 3.553,49 7.658,1 2.655,77 9.871,53 0.267 9.614,43 )ii + i( secivreS cimonocE lareneG.01 1.079,43 0.542 7.663,13 8.010,42 0.242 2.802,22 0.077,52 0.242 7.963,42 4.053,02 9.69 5.352,02 msiruoT )i 2.965,111 5.282,6 1.350,18 6.583,04 8.292,1 9.602,81 3.585,86 7.416,1 5.681,35 6.828,41 1.566 4.361,41 @@ srehtO )ii 8.040,582 0.889,74 8.330,222 8.257,942 0.483,44 3.986,591 5.795,082 2.172,73 1.669,522 5.008,351 6.714,42 8.283,921 )secivreS lareneG( tnempoleveD-noN .2 1.150,858,1 1.150,858,1 – 1.185,076,1 1.185,076,1 – 0.444,328,1 0.444,328,1 – 7.522,375,1 7.522,375,1 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II 4.437,593 4.437,593 – 0.271,453 0.271,453 – 7.531,563 7.531,563 – 8.483,443 8.483,443 – snaoL tekraM .1 8.845,8 8.845,8 – 9.882,9 9.882,9 – 2.960,8 2.960,8 – 8.472,9 8.472,9 – CIL morf snaoL .2 8.143,56 8.143,56 – 6.825,94 6.825,94 – 5.415,56 5.415,56 – 0.112,95 0.112,95 – sknaB rehto dna IBS morf snaoL .3 9.145,521 9.145,521 – 6.896,411 6.896,411 – 9.335,011 9.335,011 – 0.267,99 0.267,99 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 9.849,5 9.849,5 – 0.203,5 0.203,5 – 0.995,5 0.995,5 – 1.841,5 1.841,5 – noitaroproC 5.566,378 5.566,378 – 1.686,477 1.686,477 – 2.879,039 2.879,039 – 2.627,357 2.627,357 – IBR morf AMW .6 3.004,023 3.004,023 – 1.365,272 1.365,272 – 5.048,352 5.048,352 – 8.160,422 8.160,422 – FSSN ot deussi seitiruceS laicepS .7 5.968,26 5.968,26 – 7.143,09 7.143,09 – 0.377,38 0.377,38 – 0.756,77 0.756,77 – srehtO .8 8.469,42 8.469,42 – 3.482,03 3.482,03 – 0.172,83 0.172,83 – 1.703,13 1.703,13 – sdnoB noitasnepmoC dnaL :hcihw fo 6.167,901 6.167,901 – 3.629,801 3.629,801 – 7.185,011 7.185,011 – 9.771,901 9.771,901 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 4.849,111 4.849,111 – 4.122,301 4.122,301 – 9.902,801 9.902,801 – 8.475,001 8.475,001 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA 3.72 3.72 – 3.72 3.72 – 4.72 4.72 – 6.275,2 6.275,2 – semehcS nalP lartneC .2 5.76 5.76 – 8.59 8.59 – 5.49 5.49 – 9.231 9.231 – semehcS derosnopS yllartneC .3 5.704,5 5.704,5 – 8.844,5 8.844,5 – 7.960,2 7.960,2 – 8.283,5 8.283,5 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 5.704,5 5.704,5 – 8.844,5 8.844,5 – 7.960,2 7.960,2 – 8.283,5 8.283,5 – srehtO )ii 2.21 2.21 – 2.201 2.201 – 2.201 2.201 – 2.2 2.2 – ertneC morf secnavdA snaeM dna syaW .5 4.52 4.52 – 7.52 7.52 – 0.82 0.82 – 1.82 1.82 – semehcS laicepS rof snaoL .6 8.627,7- 8.627,7- – 0.5 0.5 – 0.05 0.05 – 5.484 5.484 – srehtO .7 1.804,634 7.391,631 4.443,992 1.686,688 1.122,561 5.735,027 9.190,152 3.259,79 6.462,251 0.483,692 5.926,281 4.457,311 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 9.449,924 4.837,921 4.633,992 2.322,878 3.667,651 5.925,027 1.607,042 6.475,78 6.652,251 1.846,092 5.698,671 5.157,311 )b + a( sesopruP tnempoleveD .1 6.079,07 2.256,22 4.860,84 7.712,65 0.597,12 2.552,43 3.951,07 9.015,02 4.393,94 0.361,95 5.041,61 5.220,34 )7 ot 1 ( secivreS laicoS )a 5.33 5.21 0.12 0.910,1 0.300,1 0.61 5.421 5.221 0.2 0.452 3.841 7.501 erutluC dna trA ,stropS ,noitacudE .1 2.375 4.603 8.662 8.973 8.971 0.002 5.456 5.454 0.002 9.345 9.343 0.002 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 6.248,8 7.781 9.456,8 0.602,11 2.382 8.229,01 8.448,81 5.912 3.526,81 8.815,31 7.622 1.292,31 noitatinaS dna ylppuS retaW .4 4.141,2 2.923 2.218,1 3.396,3 0.839,1 3.557,1 2.699,4 0.460,2 2.239,2 3.293,6 6.500,2 7.683,4 gnisuoH .5 7.560,61 7.559,51 0.011 5.281,51 5.111,51 5.36 0.384,41 0.873,41 0.001 6.836,11 8.055,11 8.78 )gnisuoH( stnavreS tnemnrevoG .6 0.413,34 6.068,5 5.302,73 1.737,42 5.972,3 6.792,12 3.650,13 4.272,3 9.335,72 5.518,62 3.568,1 2.059,42 srehtO .7 3.479,853 3.680,701 0.862,152 5.500,228 3.179,431 2.472,686 8.645,071 7.360,76 1.368,201 0.584,132 0.657,061 0.927,07 )01 ot 1( secivreS cimonocE )b 6.888,2 5.883,2 0.005 1.557,4 6.947,1 5.500,3 6.455,2 5.455,1 1.000,1 3.586,2 3.534,1 0.052,1 yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 5.550,3 0.049 5.511,2 7.139,2 0.059 7.189,1 4.335,3 0.000,1 4.335,2 5.965,2 9.170,1 6.794,1 gnisuoheraW dna egarotS dooF .3 4.729,01 5.027 9.602,01 0.645,42 2.421,7 8.124,71 1.786,81 9.172,6 2.514,21 9.971,21 8.031,4 1.940,8 noitarepo-oC .4 0.01 0.01 – 3.56 3.61 0.94 0.07 – 0.07 – – – .cte ,noitagirrI muideM dna rojaM .5 8.133,592 1.913,98 7.210,602 4.518,827 9.706,301 4.702,526 0.176,301 9.621,34 1.445,06 2.324,371 5.410,131 7.804,24 stcejorP rewoP .6Appendix IV 355 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA SETATS LLA )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI ##LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 3.905,2 6.184 7.720,2 9.027,1 0.65 8.466,1 2.836,1 5.493 7.342,1 8.321,2 2.972 6.448,1 seirtsudnI llamS dna egalliV .7 8.041,6 0.072 8.055,5 1.216,4 1.261 0.099,3 0.771,4 0.001 0.757,3 8.465,3 1.043,1 7.422,2 slareniM dna seirtsudnI rehtO .8 0.571 0.06 0.511 0.07 0.06 0.01 0.06 0.04 0.02 0.24 1.53 9.6 tnempoleveD laruR .9 9.539,73 6.698,21 2.937,42 1.984,45 2.542,12 9.349,23 5.551,63 9.575,41 6.972,12 5.698,43 1.944,12 4.744,31 srehtO.01 2.364,6 2.554,6 0.8 9.264,8 9.454,8 0.8 7.583,01 7.773,01 0.8 9.537,5 0.337,5 9.2 )b + a( sesopruP tnempoleveD-noN .2 3.337,5 3.337,5 – 1.732,6 1.732,6 – 4.039,7 4.039,7 – 8.051,5 5.051,5 3.0 )gnisuoH naht rehto( stnavreS tnemnrevoG )a 0.037 0.227 0.8 8.522,2 8.712,2 0.8 3.554,2 3.744,2 0.8 1.585 5.285 7.2 suoenallecsiM )b 1.1 1.1 – 1.1 1.1 – 1.1 1.1 – 0.22 0.22 – tnemeltteS etatS-retnI .V 0.061,71 0.061,71 – 0.659,64 0.659,64 – 0.062,51 0.062,51 – 1.776,13 1.776,13 – dnuF ycnegnitnoC .IV 0.482,889 3.171,649 – 3.677,509 0.680,288 – 2.911,928 9.824,508 – 4.674,018 4.674,018 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 1.156,406 4.837,265 – 8.030,735 5.025,315 – 2.832,725 9.727,305 – 7.870,684 7.870,684 – sdnuF tnedivorP etatS .1 9.236,383 9.234,383 – 5.547,863 5.565,863 – 0.188,103 0.107,103 – 7.793,423 7.793,423 – srehtO .2 1.936,165 3.836,855 – 2.844,275 1.232,965 – 7.532,824 3.793,524 – 6.699,664 6.699,664 – )4 ot 1( sdnuF evreseR.IIIV 2.330,9 2.330,9 – 5.776,9 5.776,9 – 5.285,6 5.285,6 – 6.716,6 6.716,6 – sdnuF evreseR laweneR/noitaicerpeD .1 4.494,321 4.494,321 – 8.940,89 8.940,89 – 2.041,031 2.041,031 – 3.782,861 3.782,861 – sdnuF gnikniS .2 9.609,4 9.609,4 – 8.6 8.6 – 3.4 3.4 – 2.39 2.39 – dnuF feileR enimaF .3 7.402,424 8.302,124 – 1.417,464 0.894,164 – 7.805,192 3.076,882 – 5.899,192 5.899,192 – srehtO .4 2.059,357,5 8.682,647,5 – 4.375,262,5 8.820,552,5 – 1.211,696,5 5.033,096,5 – 8.069,729,4 8.069,729,4 – )4 ot 1( secnavdA dna stisopeD .XI 6.321,218,1 6.310,218,1 – 4.189,287,1 4.178,287,1 – 2.773,607,1 2.762,607,1 – 8.921,267,1 8.921,267,1 – stisopeD liviC .1 9.395,502,1 5.061,891,1 – 4.141,789 8.628,979 – 1.448,923,2 5.292,423,2 – 8.933,627,1 8.933,627,1 – sdnuF lacoL fo stisopeD .2 7.518,37 7.596,37 – 2.298,17 2.277,17 – 0.505,96 0.583,96 – 2.036,77 2.036,77 – secnavdA liviC .3 1.714,266,2 1.714,266,2 – 3.855,024,2 3.855,024,2 – 9.583,095,1 9.583,095,1 – 0.168,163,1 0.168,163,1 – srehtO .4 0.220,186,03 5.314,086,03 – 9.467,366,03 9.651,066,03 – 1.875,536,62 6.179,136,62 – 4.451,733,93 4.451,733,93 – )4 ot 1( suoenallecsiM dna esnepsuS .X 8.255,652 3.449,552 – 2.044,891 2.238,491 – 0.043,713 5.337,313 – 4.082,064 4.082,064 – esnepsuS .1 1.384,111,91 1.384,111,91 – 5.266,640,91 5.266,640,91 – 3.663,786,71 3.663,786,71 – 6.952,786,32 6.952,786,32 – stnuoccA tnemtsevnI ecnalaB hsaC .2 4.522,389,3 4.522,389,3 – 4.238,348,4 4.238,348,4 – 0.363,405,2 0.363,405,2 – 7.561,749,7 7.561,749,7 – IBR htiw stisopeD .3 8.067,923,7 8.067,923,7 – 9.928,475,6 9.928,475,6 – 7.805,621,6 7.805,621,6 – 8.844,242,7 8.844,242,7 – srehtO .4 0.000,1 0.000,1 – – – – – – – 0.005,35 0.005,35 – dnuF ycnegnitnoC ot noitairporppA .IX 0.782,253,1 0.759,053,1 – 5.223,592,1 5.299,392,1 – 1.734,333,1 1.701,233,1 – 1.418,292,2 1.418,292,2 – secnattimeR.IIX 2.874,802 1.360,113- 0.961,735 9.340,754- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 1.705,971- 8.066,361- 0.455,334- 5.078,972 tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 1.179,82 9.327,474- 0.516,301 4.371,771- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 9.079,82 1.427,474- 7.416,301 2.371,771- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 0.631,91 6.175,362- 3.666,54- 6.031,33- secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 4.229,821- 0.808,98- 8.537,92- 4.917,64- ecnalaB gninepO )a 4.687,901- 6.973,353- 1.204,57- 0.058,97- ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 2.336,31 4.562,432- 7.550,151 4.042,311- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii 3.897,3- 8.211,32 7.477,1- 1.208,03- )ten( IBR morf stfardrevO dna secnavdAState Finances : A Study of Budgets of 2016-17 356 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA IHLED FO YROTIRRET LATIPAC LANOITAN )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 6.425,701 2.984,72 4.530,08 8.745,49 6.800,32 2.935,17 1.962,701 5.382,81 6.589,88 1.603,47 5.279,31 6.333,06 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 6.425,701 2.984,72 4.530,08 8.744,49 6.809,22 2.935,17 1.962,701 5.382,81 6.589,88 1.603,47 5.279,31 6.333,06 $)stnuoccA cilbuP gnidulcxE( 7.790,76 6.302 1.498,66 5.280,35 8.731 7.449,25 6.978,27 7.681 9.296,27 4.930,44 2.84 2.199,34 )2 + 1( yaltuO latipaC latoT .I 1.473,36 0.001 1.472,36 3.965,84 4.55 9.315,84 2.553,66 5.19 7.362,66 4.823,04 2.84 2.082,04 )b + a( tnempoleveD .1 9.424,23 6.43 3.093,23 6.309,91 2.5 4.898,91 7.381,63 5.43 2.941,63 1.103,31 – 1.103,31 )9 ot 1( secivreS laicoS )a( 0.833,71 0.03 0.803,71 7.236,11 0.1 7.136,11 1.382,02 0.03 1.352,02 4.669,4 – 4.669,4 erutluC dna trA ,stropS ,noitacudE .1 9.835,8 6.4 3.435,8 2.628,4 2.4 1.228,4 7.779,9 5.4 2.379,9 4.409,4 – 4.409,4 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 0.005 – 0.005 0.055 – 0.055 0.004 – 0.004 4.594 – 4.594 gnisuoH .5 0.009,3 – 0.009,3 0.649,1 – 0.649,1 5.726,3 – 5.726,3 3.880,2 – 3.880,2 tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 0.015 – 0.015 0.834 – 0.834 0.035 – 0.035 4.583 – 4.583 sessalC drawkcaB rehtO dna sebirT 0.997 – 0.997 7.442 – 7.442 0.557 – 0.557 4.523 – 4.523 erafleW dna ytiruceS laicoS .8 0.938 – 0.938 0.662 – 0.662 5.016 – 5.016 7.531 – 7.531 * srehtO .9 2.949,03 4.56 8.388,03 7.566,82 2.05 5.516,82 5.171,03 0.75 5.411,03 3.720,72 2.84 1.979,62 )01 ot 1( secivreS cimonocE)b( 2.022 2.0 0.022 0.202 – 0.202 5.981 5.1 0.881 3.371 – 3.371 )ix ot i( seitivitcA deillA dna erutlucirgA .1 – – – – – – – – – – – – yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii 2.03 2.0 0.03 0.03 – 0.03 0.03 – 0.03 4.32 – 4.32 yrdnabsuH laminA )iii – – – – – – – – – – – – tnempoleveD yriaD )vi – – – – – – 5.1 5.1 – – – – seirehsiF )v 0.091 – 0.091 0.271 – 0.271 0.851 – 0.851 9.941 – 9.941 efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi – – – – – – – – – – – – noitarepo-oC )x – – – – – – – – – – – – @ srehtO )ix 0.097,1 – 0.097,1 0.070,1 – 0.070,1 0.078,1 – 0.078,1 6.361,1 – 6.361,1 tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 0.486 2.56 8.816 5.865 2.05 3.815 5.107 5.55 0.646 1.368 2.84 9.418 lortnoC doolF 0.008 – 0.008 0.042 – 0.042 0.027 – 0.027 3.358 – 3.358 ygrenE .5 0.102 – 0.102 0.003 – 0.003 0.103 – 0.103 7.272 – 7.272 )vi ot i( slareniM dna yrtsudnI .6 0.102 – 0.102 0.003 – 0.003 0.103 – 0.103 7.272 – 7.272 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM – – – – – – – – – – – – # srehtO )vi 0.502,72 – 0.502,72 7.862,62 – 7.862,62 0.023,62 – 0.023,62 5.736,32 – 5.736,32 )ii + i( tropsnarT .7 0.034,91 – 0.034,91 0.001,61 – 0.001,61 0.052,51 – 0.052,51 3.849,61 – 3.849,61 segdirB dna sdaoR )i 0.577,7 – 0.577,7 7.861,01 – 7.861,01 0.070,11 – 0.070,11 2.986,6 – 2.986,6 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8Appendix IV 357 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA IHLED FO YROTIRRET LATIPAC LANOITAN )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.51 – 0.51 5.11 – 5.11 0.31 – 0.31 9.3 – 9.3 tnemnorivnE dna ygolonhceT ,ecneicS .9 0.43 – 0.43 0.5 – 0.5 5.65 – 5.65 0.06 – 0.06 )ii + i( secivreS cimonocE lareneG.01 – – – 0.1 – 0.1 0.1 – 0.1 – – – msiruoT )i 0.43 – 0.43 0.4 – 0.4 5.55 – 5.55 0.06 – 0.06 @@ srehtO )ii 6.327,3 6.301 0.026,3 2.315,4 5.28 8.034,4 4.425,6 2.59 2.924,6 0.117,3 – 0.117,3 )secivreS lareneG( tnempoleveD-noN .2 2.645,61 2.645,61 – 8.153,41 8.153,41 – 8.153,41 8.153,41 – 2.764,31 2.764,31 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II – – – – – – – – – – – – snaoL tekraM .1 – – – – – – – – – – – – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 – – – – – – – – – – – – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 – – – – – – – – – – – – noitaroproC – – – – – – – – – – – – IBR morf AMW .6 2.645,61 2.645,61 – 8.153,41 8.153,41 – 8.153,41 8.153,41 – 2.764,31 2.764,31 – FSSN ot deussi seitiruceS laicepS .7 – – – – – – – – – – – – srehtO .8 – – – – – – – – – – – – sdnoB noitasnepmoC dnaL :hcihw fo 4.623,3 4.623,3 – – – – 0.003,3 0.003,3 – – – – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III – – – – – – – – – – – – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA – – – – – – – – – – – – semehcS nalP lartneC .2 – – – – – – – – – – – – semehcS derosnopS yllartneC .3 – – – – – – – – – – – – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i – – – – – – – – – – – – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 4.623,3 4.623,3 – – – – 0.003,3 0.003,3 – – – – srehtO .7 3.455,02 0.314,7 3.141,31 5.310,72 0.914,8 5.495,81 7.737,61 0.544 7.292,61 4.997,61 1.754 4.243,61 )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 3.141,31 – 3.141,31 0.790,12 5.205,2 5.495,81 7.403,61 0.21 7.292,61 6.543,61 2.3 4.243,61 )b + a( sesopruP tnempoleveD .1 6.373,9 – 6.373,9 0.202,01 5.2 5.991,01 0.227,9 0.21 0.017,9 9.789,21 2.3 7.489,21 )7 ot 1 ( secivreS laicoS )a 0.006 – 0.006 0.009 – 0.009 0.005 – 0.005 – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 0.079,6 – 0.079,6 5.936,8 – 5.936,8 0.075,8 – 0.075,8 2.245,11 – 2.245,11 noitatinaS dna ylppuS retaW .4 6.01 – 6.01 – – – – – – – – – gnisuoH .5 – – – 5.2 5.2 – 0.21 0.21 – 2.3 2.3 – )gnisuoH( stnavreS tnemnrevoG .6 0.397,1 – 0.397,1 0.066 – 0.066 0.046 – 0.046 5.244,1 – 5.244,1 srehtO .7 7.767,3 – 7.767,3 0.598,01 0.005,2 0.593,8 7.285,6 – 7.285,6 7.753,3 – 7.753,3 )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 – – – – – – – – – – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 0.062,2 – 0.062,2 0.017,4 0.005,2 0.012,2 0.003,3 – 0.003,3 0.059,2 – 0.059,2 stcejorP rewoP .6State Finances : A Study of Budgets of 2016-17 358 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA IHLED FO YROTIRRET LATIPAC LANOITAN )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 7.21 – 7.21 0.5 – 0.5 7.21 – 7.21 6.2 – 6.2 seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 0.594,1 – 0.594,1 0.081,6 – 0.081,6 0.072,3 – 0.072,3 1.504 – 1.504 srehtO.01 0.314,7 0.314,7 – 5.619,5 5.619,5 – 0.334 0.334 – 8.354 8.354 – )b + a( sesopruP tnempoleveD-noN .2 0.31 0.31 – 5.6 5.6 – 0.31 0.31 – 8.3 8.3 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a 0.004,7 0.004,7 – 0.019,5 0.019,5 – 0.024 0.024 – 0.054 0.054 – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV – – – – – – – – – – – – )2+1( .cte ,sdnuF tnedivorP etatS.IIV – – – – – – – – – – – – sdnuF tnedivorP etatS .1 – – – – – – – – – – – – srehtO .2 – – – – – – – – – – – – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 – – – – – – – – – – – – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 – – – – – – – – – – – – srehtO .4 – – – – – – – – – – – – )4 ot 1( secnavdA dna stisopeD .XI – – – – – – – – – – – – stisopeD liviC .1 – – – – – – – – – – – – sdnuF lacoL fo stisopeD .2 – – – – – – – – – – – – secnavdA liviC .3 – – – – – – – – – – – – srehtO .4 – – – – – – – – – – – – )4 ot 1( suoenallecsiM dna esnepsuS .X – – – – – – – – – – – – esnepsuS .1 – – – – – – – – – – – – stnuoccA tnemtsevnI ecnalaB hsaC .2 – – – – – – – – – – – – IBR htiw stisopeD .3 – – – – – – – – – – – – srehtO .4 – – – 0.001 0.001 – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX – – – – – – – – – – – – secnattimeR.IIX 5.434,55 0.701,27 1.926,18 9.057,06 tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 3.479,17- 8.737,07- 8.770,39- 7.683,45- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 8.935,61- 2.963,1 7.844,11- 2.463,6 )B+A( )–( ticfieD/)+( sulpruS llarevO .C 8.935,61- 2.963,1 7.844,11- 2.463,6 )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 8.935,61- 2.963,1 7.844,11- 2.463,6 secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 8.935,61 6.071,51 7.851,51 4.608,8 ecnalaB gninepO )a – 8.935,61 0.017,3 6.071,51 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii – – – – )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdAAppendix IV 359 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA YRREHCUDUP )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 0.863,772 6.022,172 4.741,6 6.052,762 6.978,162 0.173,5 7.645,002 0.044,491 7.601,6 6.244,581 3.334,971 3.900,6 )IIX ot I( STNEMESRUBSID LATIPAC LATOT STNEMESRUBSID LATIPAC LATOT 0.858,7 6.017,1 4.741,6 0.589,6 1.416,1 0.173,5 7.623,8 0.022,2 7.601,6 3.489,7 1.579,1 3.900,6 $)stnuoccA cilbuP gnidulcxE( 4.931,6 0.2 4.731,6 0.382,5 0.88- 0.173,5 7.601,6 – 7.601,6 1.631,6 8.621 3.900,6 )2 + 1( yaltuO latipaC latoT .I 9.070,5 0.2 9.860,5 2.783,4 0.88- 2.574,4 6.878,4 – 6.878,4 5.662,5 8.621 7.931,5 )b + a( tnempoleveD .1 8.597,1 – 8.597,1 4.497,1 – 4.497,1 4.548,1 – 4.548,1 1.421,3 – 1.421,3 )9 ot 1( secivreS laicoS )a( 7.422 – 7.422 7.581 – 7.581 5.151 – 5.151 7.621 – 7.621 erutluC dna trA ,stropS ,noitacudE .1 8.022 – 8.022 6.211 – 6.211 8.702 – 8.702 6.69 – 6.69 htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 5.732,1 – 5.732,1 7.033,1 – 7.033,1 2.014,1 – 2.014,1 8.579 – 8.579 noitatinaS dna ylppuS retaW .4 7.26 – 7.26 5.42 – 5.42 9.13 – 9.13 9.42 – 9.42 gnisuoH .5 2.2 – 2.2 – – – – – – – – – tnempoleveD nabrU .6 deludehcS ,setsaC deludehcS fo erafleW .7 8.13 – 8.13 9.121 – 9.121 0.51 – 0.51 8.11 – 8.11 sessalC drawkcaB rehtO dna sebirT 1.11 – 1.11 1.61 – 1.61 6.91 – 6.91 0.5 – 0.5 erafleW dna ytiruceS laicoS .8 0.5 – 0.5 9.2 – 9.2 6.9 – 6.9 4.388,1 – 4.388,1 * srehtO .9 1.572,3 0.2 1.372,3 9.295,2 0.88- 9.086,2 2.330,3 – 2.330,3 3.241,2 8.621 6.510,2 )01 ot 1( secivreS cimonocE)b( 0.922 – 0.922 2.942 – 2.942 6.752 – 6.752 9.351 – 9.351 )ix ot i( seitivitcA deillA dna erutlucirgA .1 0.5 – 0.5 4.92 – 4.92 9.73 – 9.73 2.12 – 2.12 yrdnabsuH porC )i – – – – – – – – – – – – noitavresnoC retaW dna lioS )ii – – – – – – – – – – – – yrdnabsuH laminA )iii 0.4 – 0.4 0.6 – 0.6 0.6 – 0.6 5.6 – 5.6 tnempoleveD yriaD )vi 5.741 – 5.741 6.821 – 6.821 5.821 – 5.821 7.76 – 7.76 seirehsiF )v – – – – – – – – – – – – efiL dliW dna yrtseroF )iv – – – – – – – – – – – – snoitatnalP)iiv – – – – – – – – – – – – gnisuoheraW dna egarotS dooF)iiiv – – – – – – – – – – – – noitacudE dna hcraeseR larutlucirgA )xi 0.86 – 0.86 2.57 – 2.57 2.57 – 2.57 5.55 – 5.55 noitarepo-oC )x 5.4 – 5.4 0.01 – 0.01 0.01 – 0.01 0.3 – 0.3 @ srehtO )ix – – – – – – – – – – – – tnempoleveD laruR .2 – – – – – – – – – – – – semmargorP aerA laicepS .3 – – – – – – – – – – – – saerA lliH :hcihw fo dna noitagirrI muideM dna rojaM .4 3.056 – 3.056 5.034 – 5.034 1.624 – 1.624 4.244 – 4.244 lortnoC doolF 9.988 0.2 9.788 3.293 0.88- 3.084 4.378 – 4.378 2.465 8.621 5.734 ygrenE .5 5.511 – 5.511 5.26 – 5.26 6.75 – 6.75 7.631 – 7.631 )vi ot i( slareniM dna yrtsudnI .6 5.511 – 5.511 5.26 – 5.26 5.75 – 5.75 0.56 – 0.56 seirtsudnI llamS dna egalliV )i – – – – – – – – – – – – seirtsudnI leetS dna norI )ii dna gniniM suorreF-noN )iii – – – – – – – – – – – – seirtsudnI lacigrullateM – – – – – – 1.0 – 1.0 7.17 – 7.17 # srehtO )vi 0.460,1 – 0.460,1 3.691,1 – 3.691,1 0.321,1 – 0.321,1 1.657 – 1.657 )ii + i( tropsnarT .7 1.749 – 1.749 2.160,1 – 2.160,1 0.739 – 0.739 5.107 – 5.107 segdirB dna sdaoR )i 9.611 – 9.611 1.531 – 1.531 0.681 – 0.681 6.45 – 6.45 ** srehtO )ii – – – – – – – – – – – – snoitacinummoC .8State Finances : A Study of Budgets of 2016-17 360 ).dtnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA YRREHCUDUP )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – tnemnorivnE dna ygolonhceT ,ecneicS .9 4.623 – 4.623 0.262 – 0.262 5.592 – 5.592 1.98 – 1.98 )ii + i( secivreS cimonocE lareneG.01 4.623 – 4.623 0.262 – 0.262 5.592 – 5.592 1.98 – 1.98 msiruoT )i – – – – – – – – – – – – @@ srehtO )ii 5.860,1 – 5.860,1 8.598 – 8.598 1.822,1 – 1.822,1 6.968 – 6.968 )secivreS lareneG( tnempoleveD-noN .2 0.355 0.355 – 1.874 1.874 – 3.045 3.045 – 2.774 2.774 – )8 ot 1( tbeD lanretnI fo egrahcsiD .II – – – – – – – – – – – – snaoL tekraM .1 – – – – – – – – – – – – CIL morf snaoL .2 – – – – – – – – – – – – sknaB rehto dna IBS morf snaoL .3 0.302 0.302 – 9.861 9.861 – 3.713 3.713 – 5.662 5.662 – DRABAN morf snaoL .4 tnempoleveD evitarepo-oC lanoitaN morf snaoL .5 – – – – – – – – – – – – noitaroproC – – – – – – – – – – – – IBR morf AMW .6 – – – – – – – – – – – – FSSN ot deussi seitiruceS laicepS .7 0.053 0.053 – 2.903 2.903 – 0.322 0.322 – 7.012 7.012 – srehtO .8 – – – – – – – – – – – – sdnoB noitasnepmoC dnaL :hcihw fo 7.541,1 7.541,1 – 5.902,1 5.902,1 – 7.956,1 7.956,1 – 6.653,1 6.653,1 – )7 ot 1( ertneC eht ot snaoL fo tnemyapeR .III 0.9 0.9 – 8.96 8.96 – 0.533 0.533 – 0.281 0.281 – semehcS nalP etatS .1 nalP fo esaeler ecnavdA :hcihw fo – – – – – – – – – – – – seitimalaC larutaN rof ecnatsissA 3.226 3.226 – 2.616 2.616 – 3.226 3.226 – 3.306 3.306 – semehcS nalP lartneC .2 9.0 9.0 – 6.0 6.0 – 9.0 9.0 – 8.0 8.0 – semehcS derosnopS yllartneC .3 5.315 5.315 – 9.225 9.225 – 5.107 5.107 – 5.075 5.075 – )ii + i( nalP-noN .4 – – – – – – – – – – – – seitimalaC larutaN rof feileR )i 5.315 5.315 – 9.225 9.225 – 5.107 5.107 – 5.075 5.075 – srehtO )ii – – – – – – – – – – – – ertneC morf secnavdA snaeM dna syaW .5 – – – – – – – – – – – – semehcS laicepS rof snaoL .6 – – – – – – – – – – – – srehtO .7 0.02 0.01 0.01 5.41 5.41 – 0.02 0.02 – 5.41 5.41 – )2+1( stnemnrevoG etatS yb secnavdA dna snaoL .VI 5.11 5.1 0.01 4.0 4.0 – 0.1 0.1 – 4.0 4.0 – )b + a( sesopruP tnempoleveD .1 5.11 5.1 0.01 4.0 4.0 – 0.1 0.1 – 4.0 4.0 – )7 ot 1 ( secivreS laicoS )a – – – – – – – – – – – – erutluC dna trA ,stropS ,noitacudE .1 – – – – – – – – – – – – htlaeH cilbuP dna lacideM .2 – – – – – – – – – – – – erafleW ylimaF .3 – – – – – – – – – – – – noitatinaS dna ylppuS retaW .4 0.01 – 0.01 – – – – – – – – – gnisuoH .5 5.1 5.1 – 4.0 4.0 – 0.1 0.1 – 4.0 4.0 – )gnisuoH( stnavreS tnemnrevoG .6 – – – – – – – – – – – – srehtO .7 – – – – – – – – – – – – )01 ot 1( secivreS cimonocE )b – – – – – – – – – – – – yrdnabsuH porC .1 – – – – – – – – – – – – noitavresnoC retaW dna lioS .2 – – – – – – – – – – – – gnisuoheraW dna egarotS dooF .3 – – – – – – – – – – – – noitarepo-oC .4 – – – – – – – – – – – – .cte ,noitagirrI muideM dna rojaM .5 – – – – – – – – – – – – stcejorP rewoP .6Appendix IV 361 ).dlcnoC( erutalsigeL htiw seirotirreT noinU dna etatS fo erutidnepxE latipaC : VI xidneppA YRREHCUDUP )noilliM `( 71-6102 61-5102 61-5102 51-4102 )setamitsE tegduB( )setamitsE desiveR( )setamitsE tegduB( )stnuoccA( metI LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP LATOT NALP-NON NALP 31 21 11 01 9 8 7 6 5 4 3 2 1 – – – – – – – – – – – – seirtsudnI llamS dna egalliV .7 – – – – – – – – – – – – slareniM dna seirtsudnI rehtO .8 – – – – – – – – – – – – tnempoleveD laruR .9 – – – – – – – – – – – – srehtO.01 5.8 5.8 – 1.41 1.41 – 0.91 0.91 – 1.41 1.41 – )b + a( sesopruP tnempoleveD-noN .2 5.8 5.8 – 1.41 1.41 – 0.91 0.91 – 1.41 1.41 – )gnisuoH naht rehto( stnavreS tnemnrevoG )a – – – – – – – – – – – – suoenallecsiM )b – – – – – – – – – – – – tnemeltteS etatS-retnI .V – – – – – – – – – – – – dnuF ycnegnitnoC .IV 5.509,2 5.509,2 – 4.146,2 4.146,2 – 3.148,2 3.148,2 – 4.883,2 4.883,2 – )2+1( .cte ,sdnuF tnedivorP etatS.IIV 3.968,2 3.968,2 – 4.806,2 4.806,2 – 0.508,2 0.508,2 – 1.653,2 1.653,2 – sdnuF tnedivorP etatS .1 3.63 3.63 – 0.33 0.33 – 3.63 3.63 – 3.23 3.23 – srehtO .2 7.991 7.991 – 6.181 6.181 – 0.705,1 0.705,1 – 0.085,1 0.085,1 – )4 ot 1( sdnuF evreseR.IIIV – – – – – – – – – – – – sdnuF evreseR laweneR/noitaicerpeD .1 7.991 7.991 – 6.181 6.181 – 0.705,1 0.705,1 – 0.085,1 0.085,1 – sdnuF gnikniS .2 – – – – – – – – – – – – dnuF feileR enimaF .3 – – – – – – – – – – – – srehtO .4 1.698,2 1.698,2 – 8.236,2 8.236,2 – 2.834,2 2.834,2 – 5.692,2 5.692,2 – )4 ot 1( secnavdA dna stisopeD .XI 4.997,2 4.997,2 – 9.445,2 9.445,2 – 2.217,1 2.217,1 – 6.721,2 6.721,2 – stisopeD liviC .1 8.68 8.68 – 9.87 9.87 – 0.517 0.517 – 2.261 2.261 – sdnuF lacoL fo stisopeD .2 0.01 0.01 – 1.9 1.9 – 0.11 0.11 – 6.6 6.6 – secnavdA liviC .3 – – – – – – – – – – – – srehtO .4 8.768,852 8.768,852 – 9.095,052 9.095,052 – 6.342,281 6.342,281 – 5.366,761 5.366,761 – )4 ot 1( suoenallecsiM dna esnepsuS .X 0.571 0.571 – 0.071 0.071 – 0.561 0.561 – 6.032 6.032 – esnepsuS .1 0.000,091 0.000,091 – 0.000,581 0.000,581 – 0.050,281 0.050,281 – 0.419,901 0.419,901 – stnuoccA tnemtsevnI ecnalaB hsaC .2 5.476,86 5.476,86 – 3.404,56 3.404,56 – 0.2 0.2 – 5.905,75 5.905,75 – IBR htiw stisopeD .3 3.81 3.81 – 7.61 7.61 – 6.62 6.62 – 4.9 4.9 – srehtO .4 – – – – – – – – – – – – dnuF ycnegnitnoC ot noitairporppA .IX 7.046,4 7.046,4 – 8.812,4 8.812,4 – 0.091,3 0.091,3 – 9.925,3 9.925,3 – secnattimeR.IIX 0.229- 0.563,1- 7.61 3.024- tnuoccA euneveR no )–( ticfieD/)+( sulpruS .A 5.609,2 3.770,3 7.735- 4.231,1- tnuoccA latipaC no )–( ticfieD/)+( sulpruS .B 6.489,1 3.217,1 0.125- 7.255,1- )B+A( )–( ticfieD/)+( sulpruS llarevO .C 6.489,1 3.217,1 0.125- 7.255,1- )iii ot i = C( )–( ticfieD/)+( sulpruS fo gnicnaniF .D 8.057,1 1.374,1- 2.070,1- – secnalaB hsaC ni )–( esaerceD/)+( esaercnI .i 3.394,8 5.669,9 7.630,11 4.542,11 ecnalaB gninepO )a 1.442,01 3.394,8 5.669,9 4.542,11 ecnalaB gnisolC )b hsaC )+( ot snoitiddA/)–( morf slawardhtiW .ii 8.332 4.581,3 2.945 7.255,1- )ten( tnuoccA tnemtsevnI ecnalaB snaeM dna syaW ni )+( esaerceD/)–( esaercnI .iii – – – – )ten( IBR morf stfardrevO dna secnavdA ..elbaliavA toN/elbigilgeN/liN : – .ticfied/sulprus llarevo rof meti gnicnanfi sa nekat neeb sah )6(II meti elihw stpiecer latipac rednu sisab ten a no nekat neeb sah )3(II meti dedulcxe era )6(II dna )3(II ta smeti elihw VI ot I smetI fo muS : $ .cte ,secivreS laicoS rehto ,yticilbuP dna noitamrofnI no yaltuo edulcnI : * .cte ,semmargorP larutlucirgA rehto no yaltuo edulcnI : @ ygrenE cimotA ,seirtsudnI remusnoC ,seirtsudnI cinortcelE dna noitacinummoceleT ,seirtsudnI gnireenignE ,seirtsudnI lacimehC ,seirtsudnI lacimehC-orteP ,seirtsudnI cillateM-noN dna tnemeC no yaltuo edulcnI : # .cte ,slareniM dna seirtsudnI rehto ,seirtsudnI .cte ,tropsnarT rehtO ,tropsnarT retaW dnalnI ,tropsnarT daoR ,noitaivA liviC ,gnippihS ,sesuoH thgiL dna stroP ,seniL cigetartS yawliaR naidnI ,seniL laicremmoC yawliaR naidnI no yaltuo edulcnI : ** .cte ,snoitutitsnI laicnaniF lanoitanretnI ,snoitutitsnI gnidarT dna laicnaniF lareneG ni stnemtsevnI ,secivreS cimonocE lareneG rehto ,ygolonhceT noitomorP tropxE dna edarT ngieroF no yaltuo edulcnI : @@ .rimhsaK & ummaJ yb nevig ton si pu kaerb eht sa pu dda ton lliw )EB( 71-6102 dna )ER( 61-5102 ,)EB( 61-5102 rof pu kaerb nalp non-nalp setats llA : ## .GAC yb dehsilbup etatS eht fo stnuoccA ecnaniF morf nekat era 51-4102 rof dnahkarattU dna rimhsaK & ummaJ ,hsedarP lahcanurA ,hsedarP arhdnA ot gniniatrep ataD :etoN tnemnrevog etats fo stnemucod tegduB : ecruoSState Finances : A Study of Budgets of 2016-17 NOTES TO APPENDICES Appendix I: 1. Where details are not available in respect of one or several sub-groups under a major group, the relevant amount is shown against the sub-group ‘Others’ except for Sales Tax where the relevant amount is shown against the sub-group ‘State Sales Tax’. 2. Where the break-up of grants for ‘Central Plan Schemes’ and ‘Centrally Sponsored Schemes’ are not available, the relevant amount is shown against ‘Centrally Sponsored Schemes’. 3. The data are subject to rounding-off. Appendix II: 1. Where details are not available in respect of one or several sub-groups under major groups, the relevant amount is shown against the sub-group ‘Others’. 2. Negative figures for non-plan expenditure may appear for some States under a few expenditure heads on account of non-plan expenditure being derived by deducting plan expenditure from the total expenditure for the respective head as given in the Annual Financial Statement of the State. 3. The data are subject to rounding-off Appendix III: 1. All figures are on a gross basis including those under ‘Public Account’. Further, WMA from RBI is included under ‘Internal Debt’ while ‘Cash Balance Investment Account’ and ‘Deposits with RBI’ are included under ‘Suspense and Miscellaneous’. Total capital receipts taking public accounts on a net basis are also given to provide comparable data with those of the previous years. 2. Sub-groups ‘Small Savings, Provident Funds, etc.’, ‘Reserve Funds’, ‘Deposits and Advances’, ‘Suspense and Miscellaneous’ and ‘Remittances’ pertain to the ‘Public Account’. 3. Where details are not available in respect of one or several sub-groups under a major group, the relevant amount is shown against the sub-group ‘Others’. 4. Where the break-up of loans for ‘Central Plan Schemes’, and ‘Centrally Sponsored Schemes’ are not available, the relevant amount is shown against ‘Centrally Sponsored Schemes’. 5. The data are subject to rounding-off. 6. In case of Andhra Pradesh write-off of irrecoverable loans and advances amounting to Rs 0.30 billion have not been included under Recovery of loans and advances for the year 2014-15. 362State Finances : A Study of Budgets of 2016-17 Appendix IV: 1. All figures are on a gross basis including those under ‘Public Account’ and ‘Contingency Fund’. Total capital expenditure exclusive of public accounts are also given to provide comparable data with those of the previous years. 2. Where details are not available in respect of one or several sub-groups under major groups, the relevant amount is shown against the sub-group ‘Others’. 3. Negative figures for non-plan expenditure may appear for some States under a few expenditure heads on account of non-plan expenditure being derived by deducting plan expenditure from the total expenditure for the respective head as given in the Annual Financial Statement of the State. 4. The data are subject to rounding-off. 363