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The expenditure of the governments from which they can not deny (as they have already committed them to pay) are known as committed expenditure. The liabilities such as ‘interest’ (of the internal as well as external loans) and ‘pension’ (of the retired personnel of the governments) are examples of such expenditure.
By the year 2015-16, this expenditure for the Government of India was
41.5 per cent of the non-plan expenditure. Non-plan expenditure for the year was 73.8 per cent of the total expenditure (plan pluc non-plan). The GoI has decided to shift to the ‘revenue’ and ‘capital’ classification for its expenditure from 2017-18 (in place of the existing classification ‘plan’ and ‘non-plan’).