Expenditure Classification:
PFMS Helpdesk
Expenditure Classification
Central government expenditure has been classified into six broad categories as indicated below in budget documents:
A. Centre’s Expenditure:
- Establishment Expenditure of the Centre
- Central Sector Schemes
- Other Central Expenditure, including those of CPSEs and Autonomous Bodies
B. Centrally Sponsored Schemes and other Transfers:
- Centrally Sponsored Schemes
- Finance Commission Transfers; and
- Other transfers to States
All the line entries under the above-mentioned categories in expenditure budget are given a scheme ID in PFMS.
For more details please refer to https://www.indiabudget.gov.in/