Social Sector Expenditure of States Pre & Post Fourteenth Finance Commission ( 2014 - 15 & 2015 - 16 )

This paper seeks to analyze the change in total central transfers to the States and its impact on expenditure on Social Sector in 2015-16(post FFC period) in comparison with 2014-15(pre-FFC period)based on information available in the Union and the State Budget Documents,Financial Statements/ data provided by the States to NITI Aayog. Data has been compiled for last two financial years i.e. FY 2014-15(Actuals) & FY 2015-16 (Revises Estimate, RE) in respect of (i) all States for total central transfers; and (ii) all States for Social sector expenditure. The data sources referred include the Union Budget 2016-17, Plan Finance-I, Ministry of Finance website, Public Financial Management System (PFMS) website, State Budgets 2016-17/ Annual Financial Statements.