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Sample Data Format
 Income and Outlay Account (Expenditure - Actual) of Administrative
Departments of Government of West Bengal 
(1985-1986, 1987-1988 to 1993-1994, 1995-1996 and 2000-2001 to 2002-2003) 
 (Rs. in Lakh) 
 Item  1985-86  1987-88(R)  1988-89  1989-90  1990-91  1991-92  1992-93  1993-94  1995-96  2000-01  2001-02  2002-03 
 1.Total Consumption Expenditure 
( Actual ) 		                        
 1.1 Consumption Expenditure for Employees                         
 (a) Wages and Salaries                         
 (b) Pensions                         
 (c) Provident Fund                         
 (d) Less Wages and Salaries                         
 1.2 Net Purchase of Commodities and Services                         
 (a) Purchase                         
 (b) Maintenance                         
 (c) Less Sales                         
 (d) Rent                         
 2. Net Interest Paid                         
 2.1 To Public Authorities                         
 (a) Centre                         
 (b) States                         
 (c) Local Authorities                         
 2.2 To Foreign                         
 2.3 To Other                         
 2.4 Less Commercial Interest                         
 3. Subsidies                         
 4. Total Current Transfers 
(Other than Inter-Government Transfers) 		                        
 4.1 Other Sectors                         
 4.2 Foreign                         
 5. Total Inter-Government Transfers                         
 5.1 Current                         
 (a) To Centre                         
 (b) States                         
 (c) To Local Authorities                         
 5.2 Capital                         
 (a) To Centre                         
 (b) To States                         
 (c) To Local Authorities                         
 6. Rent, Rates and Taxes                         
 7. Total Current Expenditure 
(1+2+3+4+5+6) 		                        
 8. Surplus/Savings on Current Account (9-7)                         
 9. Total Receipts (Actual)                         
 
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