• Government looks at ‘expenditure’ budget to aid higher growth
• Expenditure Budget shows the revenue and capital disbursements of various ministries/departments and presents the estimates in               respect of each under ‘Plan’ and ‘Non-Plan’.
• Demand for grants of the Central government is also a part of the Expenditure Budget.
• It gives a detailed analysis of various types of expenditure and broad reasons for the variations in estimates.

Usually, the government prepares its expenditure-related information in three  separate documents:

• Expenditure profile
• Expenditure budget
• Demand for grants

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These are presented under the expenditure budget.

Expenditure profile contains budgetary trends on important policy issues such as:

• Gender Budget
• Welfare of women and children
• Resource allocation for the North-Eastern states
• Welfare of SC/STs

It also contains consolidated information about government schemes such as:

• Central sector schemes and Centrally sponsored schemes
• Subsidies
• Investment in PSUs
• Resources of PSUs

After the merger of the Railways Budget with the Union Budget in 2017-18, the information in the Expenditure Profile also contains a detailed analysis of the Ministry of Railways.