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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

PFMS Helpdesk


The Website is intended to provide the information on the Schemes of Union Government to the different stakeholders. The information reflected here is based on data uploaded by the different Central Government Departments and Ministries. While utmost care has been taken to provide accurate and updated information, Office of the Controller General of Accounts does not hold any responsibility on accuracy, completeness, adequacy, validity and reliability of information for any purpose.

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