INDIA: LOCAL FINANCE DATA SYSTEM CLASSIFICATION OF MUNICIPAL BUDGETS: A SURVEY ANIL YADAV SEPTEMBER, 2002 NATIONAL INSTITUTE OF PUBLIC FINANCE AND POLICY 18/2, SATSANC VIHAR MARC, SPECIAL INSTITUTIONAL AREA NEW DELHI-110 067 Expenditure on Revenue Account........................................................................................ 67-139 Major heads.............................................................................................................................................................................................................67-69 Sub-major heads........................................................................................................................................ ............................................................ 70-80 Minor heads............ ......................................................................................... 81-110 Sub minor heads................................................................................................................................................................................................. 111-139 Expenditure on Capital Account.........................................................................................140-156 Major heads.................................................................................................................................................... .....................................................140-142 Sub-major heads.............................................................................................................................................. .................................................. 143-147 Minor heads..........................................................................................................................................................................................................148*t53 Sub-minor heads..................................................................................................................................................................................................154-156 Expenditure on Extraordinary, Debt & Suspense Account................ ............................................... 157-168 Major heads................................................................................................. .........................................................................................................157-159 Sub-major heads....................................................................................................................................................................................................160-162 Minor heads,......................................................................................................................................................................................................... 163-165 Sub-minor heads...................................................................................................................................................................................................166-168 Classification of Municipal Corporation Budgets..................................................................................................................................... 169-518 Receipts on Revenue Account...........................................................................................169-227 Major heads.................................................................................................. .......... ........................................................................................169-171 Sub-major heads................................................................................................................................................................................................... 172-187 Minor heads............................................................................................................................................................................................................ 188-211 Sub-minor heads..................................................................................... .......................................................................................................212-227 Contd.. Contents Notes....................................... .......... ............................................................................................................................................................................i-iii Classification of Municipal Budgets................................................................................................................................................................1-168 Receipts on Revenue Account.......................................................... ... ............. ...................139 Major heads................... ...............................................................................................................................................................................................1-3 Sub-major heads........................................................................................................................................................................................................4-14 Minor heads...............................................................................................................................................................................................................15-30 Sub-minor heads......................................................................................................................................................................................................31-39 Receipts on Capital Account..................................................................... .........................40-54 Major heads............................................................................................................................................................................................................40-42 Sub-major heads................................................................................................... ................................................................................................... 43-46 Minor heads.............................................................................................................................................................................................................47-51 Sub-minor heads....................................................................................................................................................................................................... 52-54 Receipts on Extraordinary, Debt & Suspense Account.................. ..................................................55-66 Major heads.............................................................................................................................................................................................................. 55-57 Sub-major heads............................................................................................................v...................................................................................... 58-60 -Minor -heads......................... ......................................................................................................................................................................................61-63 Sub-minor heads........................................................................................................................................................................................................64-66 Contd.. Receipts on Capital Account........... ..............................................................................228-249 Major heads.................................................................................................................................................................................. ...................228-230 Sub-major heads.................................................................................................................................................................................................231-234 Minor heads........................................................................................................................................................................................................235-240 Sub-minor heads......................................................................................................................... ......................................................................241 -249 Receipts on Extraordinary, Debt & Suspense Account.............. ................................................ 250-262 Major heads..........................................................................................................................................................................................................250-252 Sub-major heads..................................................................................................................................................................................................253-256 Minor heads........................................................................................................................................................... .........................................257-259 Sub-minor