View
0
Download
0
Category
Preview:
Citation preview
CHAPTER-V
Expenditure : Objectives, Pattern and Trend in Growth
The Tirumala Tirupati Devasthanams (TTD) is the biggest religious institution in
the country. Its income is being utilised for the maintenance of temples, besides
service departments for temples and pilgrims. The T D is running several
educational institutions. I t maintains a cultural centre to preserve ancient Indian
culture. For the propagation of Hindu religion, several projects have also been
organised. There is a full-fledged engineering division, which undertakes
construction of cottages, choultries, kalyanamandapams, supply of electricity, water
works etc. I n this chapter, the objectives, pattern and trend in the progress of
expenditure of the TTD during the period 1989-98 are analysed head-wise,
department-wise, temple-wise, location-wise, category-wise, activity-wise, item-
wise, religious and non-religious expenditure, pilgrim related and non-pilgrim
related expenditure, developmental and non-developmental expenditure, voluntary
and non-voluntary expenditure, educational and non-educational expenditure,
capital and revenue etc. The budgeted expenditure and the actual expenditure of
the TTD are also evaluated. Lastly, the expenditure of the TTD is compared with
that of the expenditure of the Sri Durga Malleswaraswamy Varla Devasthanam
(SDMVD) situated at Vijayawada,
1. Aggregate analysis: The expenditure pattern of the TTD is governed by the
Andhra Pradesh (AP) Hindu Religious Charitable Endowments Act of 1966. Being the
largest public religious institution in India, it has developed to become one of the
most affluent religious institutions in the country. As an affluent institution, it had to
spend about 40 per cent of its income towards facilities to pilgrims, 10 per cent for
reserve fund, 30 per cent for the renovation of temples and 5 per cent for the
common good fund. The main objectives of incurring expenditure are as follows:
(i) maintenance, management and administration of temples specified in the First
schedule; (ii) maintenance, management and administration of educational and
other institutions specified in the Second Schedule; (iii) propagation, promotion and
popularization of study of Vedas, Hindu religion, philosophy, Indian languages,
sculpture, Hindu temple architecture and epigraphy; (iv) construction and
maintenance of choultries and guest houses; (v) provision of water supply and other
sanitary arrangements to pilgrims; (vi) establishment and maintenance of hospitals
and dispensaries; (vii) construction and maintenance of roads and communication
facilities for the convenience of pilgrims; (viii) acquisition sf any land or other
immovable property for the purpose of the TTD; (ix) establishment and maintenance
of dairy farm; and (x) any other work undertaken for the purpose of the TTD as
authorised by the State Government.
The consolidated expenditure of the TTD, in terms of constant prices, had
gradually increased from Rs.47.95 crores in 1989 to Rs.70.45 crores in 1998 except
for a period of 4 years when it witnessed a decline (see Table 5.1). The compound
growth rate (CGR) was 4.60 per cent, which is significant at one per cent level. The
annual increment varied between 2.94 per cent and 28.10 per cent while diminution
was in the range of 1.09 - 4.99 per cent. The sudden spurt during 1992 and 1993
was on account of construction of a large number of buildings and contribution of a
huge amount to Sri Venkateswara Institute of Medical Sciences (SVIMS)
respectively. The proportion of expenditure to income was in the order of 68.98 -
95.96 per cent during 1989-98. I t can be observed that, in terms of current prices,
expenditure had progressively gone up from Rs.74.18 crores in 1989 to Rs.237.50
crores in I998 without any exception. It recorded a CGR of 14.40 per cent, which
is significant at one per cent level. The mean expenditure was Rs.60.03 crores
and Rs. 148.91 crores in terms of constant and current prices sequentially. The
share of expenditure in income was 78.44 per cent, on an average, per year. The
co-efficient of variation (CV) was the highest in terms of current prices (36.18%) as
Table 5.1 : Consolidated Expenditure of the TTD during 1989-98
Note : * Indicates significant at one per cent level Source : Relevant Issues of the TTD, Budqet Estimates, Tirupati.
compared to constant prices (14.7O0/0). I t can be concluded that there is a
significant progress in the expenditure of the TTD during the period under study.
Further, income surpassed expenditure throughout the 10 year period.
Furthermore, as expected, there is a continuous growth in expenditure in terms of
current prices. A t the same time, it witnessed fluctuations in terms of constant
prices.
2. Disaggregation of expenditure: The expenditure of the TTD has been
disaggregated into several categories and classes on different bases. These include:
temples and non-temple related expenditure; religious and non-religious
expenditure; pilgrim and non-pilgrim related expenditure; voluntary and non-
voluntary expenditure; educational and non-educational expenditure; developmental
and non-developmental expenditure; and revenue and capital. Further, it is
evaluated head-wise; department-wise; activity-wise; location-wise and item-wise.
The analysis of the aforesaid is presented in the following pages.
2.1 Temple and non-temple related expenditure: The amount spent on
temples has decreased from Rs.13.17 crores in 1989 to Rs.11.44 crores in 1998. The
CGR was negative at 2.30 per cent, which is significant at 5 per cent level (see Table
5.2). There are considerable fluctuations in the year to year changes. I n the total
expenditure, the share of temples has gradually declined from 27.47 per cent in
1989 to 16.24 per cent in 1998, excluding 1995 and 1998 when there was an
increase. The non-temple related expenditure was Rs.34.78 crores in 1989 vis-a-vis
Rs.59.01 crores in 1998. It recorded a CGR of 6.40 per cent, which is significant at
one per- rent level. The proportion of non-temple related expenditure in the
aggregate expenditure was in the range of 72.53 - 84.71 per cent. On an average,
expenditure per year was Rs. 11.95 crores and R~~48.07 crores for temple and non-
temple related expenditure respectively. In the mean expenditure, temples formed
19.91 per cent and the rest, non-temple related expenditure. The difference
between the CGRs of expenditure towards temples and non-temple related
expenditure was 5.86, which is significant at one per cent level. The calculated
value is more than the corresponding critical value. A similar trend emerges Irr the
difference between the means of expenditure on temples and non-temple related
expenditure. It was 12.22, which is significant at one per cent level. The CV
indicates that the homogeneity is more in the expenditure towards temples as
compared to non-temple related expenditure. This is based on the fact that the CV
was 8.93 per cent in the former whereas it was 19.31 per cent in the latter. From
the forejnlng analysis, it can be concluded that non-temple related expenditure
accounts for more than 80 per cent of the expenditure of the TTD. The progress
in the temple related expenditure is negatively significant while it is
Table 5.2 E Classification of Expenditure of the n D into Temple and Non- Temple related Expenditure for the period 1989-98
Notes : * Indicates significant at one per cent level **Indicates significant at 5 per cent level
Source : As in Table 5.1
199 1 1992 1993 1994 1995 1996 1997 1998 Mean
CV(%) 't' test (means)
CGR(%) 't' cal
't' test (CGRs)
positively significant in the non-temple related expenditure. Further, there is a
significant difference between the means and CGRs of expenditure towards temples
11.95 12.93 12.39 12.21 12.85 10.12 9.96
11.44 11.95 8.93
-2,30** 2.73
and items other than temples. Furthermore, There is consistency in the
expenditure towards maintenance of temples relative to non-temple related
35.61 40,88 56,54 55.97 53.25 52.68 55.16 59.01 48.07 19.31 12.22* 6.40* 5.24 5.86%
expenditure.
2.1.1 Temple-wise: Since the TTD is getting most of its income from temples, it
25.13 24.03 17.97 17.91 19.44 16.11 15.29 16.24 19.91
is but natural that a considerable part of its expenditure goes towards maintenance
of temples. The expenditure on temples includes the cost of jeweller/, utensils,
21.83 26,87 28.26 30'25 35.30 29.94 31.12 38.55
65.07 84,94
128.97 138.70 , 146.27 155.82 172.33 198.95
plant, furniture, dittam, vagapadi, fuel, flowers, ghee, camphor etc. Among the
temples, the amount spent on Srivari temple ranked first in the entire period, The
amount spent on it has decreased from Rsl234.89 lakhs in 1989 to Rs.1030.81
lakhs in 1998 (see Table 5.3). The CGR was negative at 3 per cent, which is
significant a t 5 per cent level. However, yearly fluctuations are considerable. The
expenditure on Srivari temple was in the range of 88.23 - 94.04 per cent. Sri
Govindarajaswamy temple occupied the second place during the said period, except
for 1997 when it was third. Its proportion was in the order of 1.88 - 3.42 per cent.
The CGR was 5.40 per cent, which is significant at one per cent level. Sri
Padmavathi temple occupied the second place in 1997 ancl third in the rest of the
period excluding 1990 when it occupied the fourth place. It formed 1.67 per cent in
1989 as against 2.63 per cent in 1998. It recorded a CGR of 7.50 per cent, which is
significant at one per cent level. The percentage of 'others' was in the range of 1.02
- 2.25. Here 'others' include Sri Kodandaramaswamy, Sri Vedanarayanaswamy, Sri
Prasanna Venkateswaraswamy, Sri Venugaopalaswamy and Sri Kalyana
Venkateswaraswamy temples. The CGR was 4,80 per cent, which is significant at 5
per cent level. The proportion each of Sri Kapileswaraswamy temple, Sri
Venkateswaraswamy temple at, Mangapuram and Andhra ashram varied between
0.39 per cent and 0.83 per cent, 0.39 per cent and 1.10 per cent and 0.56 per cent
and 0.83 per cent respectively. The CGR in the expenditure on Sri
Kapileswaraswamy temple and Sri Venkateswaraswamy temple at Mangapuram is
significant while it is negatively insignificant in Andhra ashram. I n terms of mean
expenditure, Srivari temple occupied first place (92.09%) followed by Sri
Govindarajaswamy (2.45%), Sri Padmavathi (2.04O/0) and other (1.45%) temples.
Table 5.3 : Temple-Wise Segregation of Expenditure of the TTB during f 989-98 (Rs lakhs)
Year
19S9
1990
1991
1902
1993
1944
1995
1906
1997
1998
Mean
CV (46) CCR ('A)
t" cai
Notes : * indicates significant at one per cent level ** indicates significant at 5 per cent level NS: Not significant
Source : As in Table 5.1
Current prices I
Sri Sri Iriuari ( Gouinda- Kapile- Andhra
swamy I swamy
Others 1 I
S i r
1234.59 (93.70) 1170.51 (9359) 1116.05 (93.67) 1215.84 (94.04) 1155.10 (93.25) 1124.03 (92.06) 1171.12 (91.14) 907.68 (89.67) 878.85 (88.23) 1030.81 (90.14) 1100.69 (92.09) 10.61
-~.oo** 3.19
Figures in
Andhrr ashram
8.69 (0.66) 9.62
(0.77) 9.51
(0.80) 7.18
(0.56) 9.18
(0.74) 8.35
(0.68) 4.58
(0.75) 7.79
(0.78) 7.35
(0.74) 9.48
(0.83) 8.67
(0.73) 10.44
- 0.80N5 0.62
Sri i -
raja swamy 24 76 (1.S8) 23.97 (1.92) 23.47 (1.97) 25.09 (1.94) 23.96 (1.93) 33.56 (2.75) 36.21 (2.82) 32.S4 (3.24) 34.03 (3.42) 35.08 (3.07) 29.30 (2.45) 17.52
5.40' 4.75
Others
14.20 (1.08) 16.64 (1.49) 13.23 (1.02) 13.74 (1.06) 14.44 (1.17) 17.58 (1.44) 19.25 (1.50) 19.46 (1.92) 22.40 (2.25) 20.72 (1.81) 17.37 (1.45) 17.75 4.ao** 3.26
1910.37 1 38.31 1 33 97 11 89 8.81 13.44 21.97 (93.70) (1.88) (1.67) (0.58) 1 (0.43) (0.66) i (1.08)
parentheses indicate the percentage to total
Constant prices
30.88 (149) 24.18 (1.02) 28.55 (1.06) 32.94 (1.17) 43.57 (1.44) 52.87 (1.50) 57.57 (1.92) 69.99 (2.25) 69.85 (1.81)
1939.53 39.72 26.89 8.12 11.36 15.94 (93.59) (1.92) (1.30) (0.39) (0.54) (0.77) 2042.68 / 42.88 32.50
Sri Padma-
Sri venkr-
10.17 (0.47) 10.56 (0.39) 12.86 (0.46) 17.31 (0.57) 27.29 (0.77) 20.68 (0.69) 24.02 (0.76) 31.93 (0.83)
1 12.67 (058) 14.97 (0.56) 17.17 (0.61) 19.76 (0.65) 21.81 (0.73) 26.06 (0.87) 34.15 (1.10) 26.74 (0.69)
Sri Yrpile-
17.38 (0.80) 14.91 (0.56) 20.95 (0.74) 20.68 (0.68) 26.32 (0.75) 23.03 (0.78) 22.95 (0.74) 31.97 (0.83)
(1.49) 38.98 (1.45) 52.02 (1.84) 55.93 (1.85) 80.73 (2.29) 84.85 (2.83) 108.93 (3.50) 101.24 (2.63)
( 9 3 . 6 7 ) ! (197) 2526.52 1 52.13 (94.04) j (1.94) 2634.78 : 54.65 (93.25) 1 ( 1 . 9 3 ) 2785.34 83.15 (92.06) (2.75) 3217.08 99.48 (91.14) i (2.82) 2684.91 / 97.15 (89.67) / (3.34)
swara- swamy
5.69 (043) 6.86
(0.54) 5.57
(0.47) 5.08
(0.39) 5.64
(0.46) 6.99
(0.57) 9.94
(0.77) 6.99
(0.69) 7.69
(0.76) 9.47
(0.83) 6.99
(0.58) 22.40 5.40** 2.84
vathi teswara-
2745.53 (88.23) 3474.86 (90.14)
i 21.96 (1.67) 16.22 (1.30) 17.79 (1.49) 18.76 (1.45) 22.81 (1.84) 22.56 (1.85) 29.39 (2.29) 28.68 (2.83) 34.87 (3.50) 30.04 (2.63) 24.31 (2.04) 23.95 7.50* 4.80
106.31 (3.42) 118.24 (3.07)
swamy 7.69
(0.58) 4.90
(0.39) 6 94
(058) 7.20
(056) 7.52
(0.61) 7.97
(0.65) 9.42
(0.73) 8.81
(0.87) 10.93 (1.10) 7.93
(0.69) 7.93
(0.66) 19.09
4.90** 2.69
i I -
each of the remaining temples formed less than one per cent. 'The CV was the
highest in Sri Padmavathi temple (23.95%), followed by Sri Kapileswaraswamy
(22.40°/o), Sri Venkateswaraswamy, Mangapuram (19.09O/0), others (17.75%), Sri
Govindarajaswamy (17.52O/o), Srivari (10.60%) and Andhra ashram (10.44%). It
can be concluded that, of the temples of the TTD, Srivari temple ranks first in terms
of expenditure followed by Sri Govindarajaswarny, Sri Padmavathi, others, Andhra
ashram, Sri Venkateswaraswamy at Mangapurarn and Sri Kapileswaraswamy
temples. The inconsistency in the expenditure of Sri Padmavathi temple is more
relative to the rest of the temples. Further, it is evident that the expenditure of all
the temples registered a significant progress except the expenditures of Srivari
temple and Andhra ashram. It is negatively significant in the former while it is
negatively insignificant in the latter.
There is a significant variation between the expenditures of different temples of
the TTD during 1989-98 (see Table 5.4). This is based on the fact that the
Table 5.4 : Analysis of Variance in the Expenditure of the TTD, Ternple-Wise
Note : * Indicates significant at one per cent level Source : Table 5.3
F-statistic is more than its corresponding table value, The F-statistic was found to
F-statistic
773.00%
Source of variation
I n the expenditure of the TTD, temple-wise
Error Total
be 773.00, which is significant at one per cent level.
2.1.2 Srivari temple : The capital and revenue expenditures of Srivari temple are
Degrees of freedom
6
63 69
presented in Table 5.5. The revenue expenditure includes salary, vagapadi, dif'tam,
flowers, clothes, rice, dhal, ghee, sugar, milk, repairs etc. On the other hand,
Sum of squares
1.009 E+07
137102 1.023 E-t-07
Mean sum of squares
1682207.00
2176.20
~apital expenditure means cost of furniture, utensils, plant, jeweller/ etc. The
revenue expenditure has decreased from Rs.12.18 crores in 1989 to Rs.10.28 crores
in 1998, recording a negative CGR of 2.80 per cent, which is significant at 5 per cent
level. During this period, fluctuations are observed. The share of revenue
expenditure was in the order of 98.29 - 99.61 per cent. The capital expenditure,
which was Rs. 0.17 crores in 1989, has declined to Rs.0.04 crores in 1998. The CGR
was negative at 17.40 per cent, which is significant at one per cent level. There is a
Table 5.5 : Segregation of Expenditure of Srivari Temple into Capital and Revenue during 1984-98
Constant Prices a 1 Rew;nue 1 , Ca;;al -- (I) ( 1
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 Mean cV(O/o)
t' test (means) CGR (O/O)
't' cat 't' test (CGRs)
(Rs crores) % of Col(2)
to total
Notes : * Indicates significant at one per cent level ** Indicates significant at 5 per cent level
Source : As in Table 5.1
declining trend in the capital expenditure during the study period. This was due to
decrease in the expenditure on furniture, utensils, plant and machinery etc. The
capital expenditure fluctuated between 0.39 per cent and 1.71 per cent. On
an average, revenue expenditure formed 99.18 per cent and the rest, capital
expenditure. There is a significant difference between the means of revenue and
capital expenditures of Srivari temple. This is evident from the fact that the t-value
was 30.01, which is significant at one per cent level. There is also a significant
difference between the CGRS of the aforesaid expenditures at one per cent level.
The t-value was found to be 4.06, which is significant at one per cent level. The CV
was the highest in capital expenditure at 59.55 per cent while it was the lowest at
10.44 per cent in revenue expenditure. I t can be summed up that the revenue
expenditure accounts for a lion's share of the expenditure on Srivari temple. In
other words, capital expenditure is meagre as it forms less than 2 per cent. The
difference between the means of capital and revenue expenditures is significant.
There is a significant decline in both the expenditures of Srivari temple. The
difference between the CGRs of revenue and capital expenditures is also significant.
As expected, CV is the highest in capital expenditure. The nature of this kind of
expenditure is such that.
Of the various items of expenditure of Srivari temple, the amount spent on
vagapadi ranks first, despite decrease from Rs.584.12 lakhs in 1989 to Rs.476.56
lakhs in 1998 with to and fro changes (see Table 5.6). The CGR was negative at
5.30 per cent, which is insignificant. The share of vagapadi in the expenditure of
Srivari temple varied between 34.50 per cent and 57.58 per cent during the
aforesaid period. The amount spent on dittam and arjitham occupied second place
throughout the study period except during 1989 and 1990. The expenditure on
dittani and arjithan~ has increased from Rs.159.62 lakhs in 1989 to Rs228.39 lakhs
in 1998. During this period, fluctuations are noteworthy. The CGR was 3.70 per
cent, which is not significant. The proportion of dittam and arjitham was in the
range of 12.93 - 32.32 per cent. Purchases came second in both 1989 and 1990 but
were pushed to third place in the rest of the period. Here 'purchases' include the
cost of rice, dhal, ghee, sugar, cashewnuts, saffron, cloth, curd, milk, flowers,
Table 5.6 : Item-Wise Distribution of Expenditure of Srivari Temple for the period 1989-98
Year
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
Mean
(3 (%) CGR ( O h )
*tfcal
Notes : * Indicates significant at one per cent level NS: Not significant
Source : As in Table 5.1
(Rs lakh Current prices
Tele- phones
10.23 (0.54) 8.99
(0.46) 9.51
(0.47) 17.21 (0.68) 18.31 (0.70) 13.26 (0.48) 23.31 (0.72) 20.51 (0.77) 25.60 (0.93) 25.55 (0.73)
prices Mirasyl S m b h -
vana
8.58 (0.68) 9.79
(0 84) 22.96 (2.05) 32.29 (2.67) 28.02 (2.43) 31.16 (2.77) 22.34 (1.91) 18.17 (2.00) 22.12 (2.52) 24.92 (2.42) 22.04 (2.00) 34.55 8.20NS 1.7
percentage
Constant
Salary
59.10 (4.79) 63.61 (5.43) 63.79 (5.71) 64.46 (5.30) 83.06 (7.19) 88.03 (7.83) 92.80 (7.92) 90.28 (9.95) 92.12
(10.47) 88.85 (8.62) 78.61 (7.14) 16.87 5.70* 6-02
the
Vaga- padi
584.12 (47.30) 560.97 (47.93) 614.64 (54.97) 700.08 (5758) 626.42 (54.23) 646.41 (57.51) 548.62 (46.85) 313.17 (34.50) 377.87 (43.00) 474.56 (46.04) 544.69 (49.49) 21.26 - 5 . 3 0 ~ ~ 2.22
Figures
Other benefits to staff
1.60 (0.08) 1.26
(0.06) 2.40
(0.12) 6.43
(0.25) 4.84
(0.18) 5.44
(0.20) 5.68
(0.18) 5.20
(0.19) 5.51
(0.20) 4.61
(5.13)
Salary
91.43
Pur- chases
559.87
Tele- phones
6.61 (0.54) 5.43
(0.46) 5.21
(0.47) 8.28
(0.68) 8.03
(0.70) 5.35
(0.48) 8.49
(0.72) 6.93
(0.77) 8.19
(0.93) 7.58
(0.73) 7.01
(0.64) 17.60 3.20NS 1-59
to total
Vaga- padi
Dittam and
a j itham 159.62 (12.93) 197 22 (16'85) 196.63 (17.58) 211.33 (17.38) 221.27 (19.16) 226.05 (20.11) 310.74 (26.54) 293.39 (32.32) 186.65 (21.24) 228.39 (22.16) 223.13 (20.27) 19.80
3.70'~ 1.87
in parentheses
Othe
83.41 (4.37 90.7; (4.68 71.31 (3.49 79.1C (3.13: 26.42 (1.00) 29.38 (1.05) 32.24 (1.00) 29.G (1.11) 18.61 (0.68) 19.16 (0.55)
MirasVl
sazz- 13.27
Dittam and
Pur- chases
361.92 (29 31) 277.95 (23.75) 174.48 (15.61) 158.24 (13.01) 174.60 (15.11) 112.97 (10.05) 174.32 (14.88) 173.95 (19.16) 184.18 (20.96) 199.46 (19.35) 199.21 (18.10) 33.48 -S.20s
1.58 indicate
(0.68) 16.22 (0.84) 41.95 (2.05) 67.09 (2.67) 63.90 (2.43) 77.22 (2.77) 61.38 (1.91) 53.72 (2.00) 69.10 (2.52) 84.02 (2.42)
Other benefits to staff
1.03 (0.08) 0.76
(0.06) 1.31
(0.12) 3.09
(0.25) 2.12
(0.18) 2.20
(0.20) 2.07
(0.18) 1.76
(0.19) 1.76
(0.20) 1.37
(0.13) 1.75
(0.16) 36.54 5.40NS 1.21
, a rjitham 903.64 1 246.93
Others
53.91 (4.37) 54.78 (4.68) 39.03 (3.49) 38.07 (3.13) 11.58 (1.00) 11.86 (1.05) 11.74 (1.00) 10.03 (1.11) 5.96
(0.68) 5.68
(0.55) 24.26 (2.20) 77.91
-31.90* 9.28
(47.30) j (12.93) 929.53 326.79
(29.31)
(47.93) 1122.94 (54.97)
(4.79)
(16.85) 359.24 (17.58)
460.56 (23.75) 318.78 (15.61) 328.83 (13.01) 398.27 (15.11) 279.95 (10.05) 478.88 (14.88) 514.53 (19.16) 575.37 (20.96) 672.37 (19.35)
1454.77 1 439.14 (57.58) 1 (17.38) 1428.87 ' 504.70
105.41 (5.43) 116.55 (5.71) 133.95 (5.30) 189.47 (7.19) 218.14 (7.83) 254.91 (7.92) 267.05 (9.95) 287.78 (10.47) 299.52 (8.62)
(54.23) 1601.80 (57.51)
(19.16) 560.15 (20.11)
1507.07 1 853.61 (46.85) 1 (26.54) 926.37 867.85 (34.50) (32.32) 1180.47 j 583.09 (43.00) (21.24) 1599.73 1 769.90 (46.04) 1 (22.16)
j I
.stationery, utensils, plant, furniture, jewellery etc. The CGR was negative at 5.20 per
cent, which is not significant. The cost of purchases constituted 29.31 per cent in
1989 as compared to 19.35 per cent in 1998. In the meantime, notable fluctuations
are observed. The salary of staff of Srivari temple has continuously increased from
~s.59.10 lakhs to Rs.92.80 lakhs during 1989-98 except in 1996 and 1998 when
there was a decline. The proportion of salary in the total expenditure was in the
order of 4.79 - 10.47 per cent during the aforesaid period. The CGR was 5.70 per
cent, which is significant at one per cent level. The expenditure on others
constituted 4.37 per cent in 1989 vis-a-vis 0.55 pel- cent in 1998. In other words,
there is a diminishing trend in the cost of others. The CGR was negative at 31.90
per cent, which is significant at one per cent level. The expenditure on
mirasy\sambhavana formed 0.68 - 2.77 per cent during 1989--9%. The CGR was
8.20 per cent, which is not significant. The share each of telephone charges and
the cost of other benefits to employees was below one per cent. The CGR was 3.20
per cent and 5.40 per cent in the former and the latter respectively, which is not
significant. I n terms of average expenditure, vagapadi ranked first (49.49%)
followed by dittam and arjitham (20.27O/o), purchases (18.10°/~), salary (7.14%),
others (2.20°/0), mirasy and sambhavana (2.00°/0), telephones (0.64O/0) and other
benefits to employees (0.16%). The CV was the highest in others (77.9Ia/0) while it
was the lowest in salary (16.87%). From the aforesaid analysis, it can be concluded
that vagapadi ranks first followed by dittam and arjitham, purchases etc while
telephone charges occupy the lowest rank. The growth in expenditure on salary is
positive and significant while it is negative and significant in others. There is
consistency in the cost of salary as compared to remaining items clf expenditure of
Srivari temple.
~t is evident that there is a significant variation among the items of expenditure
of Srivari temple during 1989-98 (see Table 5.7). The F-statistic was estimated
T;able 5.7 : Anaiysis of Variance in the Expenditure af Srivari Rmple,
I Total I I I I
79 1 2624396 1
- - Item-Wise
Mote : * Indicates significant at one per cent level Source : Table 5.6
Source of variation
I n the expenditure of Srivari temple, item- wise
Error
to be 121.91, wl i ic l~ is sigtiificant at one per cent level. 'This is so because the
calculated value of F-statistic is more than the critical value.
Degrees of freedom
7
72
2.2 Ke'rigious and non-religious expenditure:. The aim of religion is to bring
out the divine in man. If the essence of religion is to reach the common people, it
Sum of squares
2420196
204201
should be done in a manner, that appeals to the public easily and effectively.
Keeping this in view, the TTD has initiated steps to foster and encourage Hindu
Mean sum of squares
345742.0
2836.1
Dharrna and culture in India and abroad. To accelerate religious activities, the I T D
F-statistic
121.91*
has evolved a number of schemes and spent crores of rupees time and again. The
expenses incurred on temples, religious projects, Vedic and agama educational
institutions constitute religious expenditure. The remaining expenditure of the TTD
is treated as non-religious expenditure. The religious expenditure has declined from
Rs.13.63 crores in 1989 to Rs.13.08 crores in 1998, recording a negative CGR of
0.70 per cent, which is insignificant (see Table 5.8). During this period, fluctuations
are noticeable. The proportion of religious expenditure in the expenditure of the
TTD was it1 the range of 17.91 - 28.43 per cent. The fall in religious expenditure is
mainly due to decrease in the expenditure on temples on the one hand and
rise in capital expenditure on non-religious activities on the other hand. The
non-religious expenditure has increased from Rs.34.32 crores in 1989 to Rs.57.37
crores in 1998 with fluctuations. The CGR was 6.20 per cent, which is significant
at one per cent level. I n the expenditure of the TTD, non-religious activities
constituted 71.57 per cent in 1989 as against 81.43 per cent in 1998 with wide
n b l e 5.8 : Classification of Expenditure of the TTD into Religious and Non-Religious Expenditure far the period 1989-98
Notes : * Indicates s~gnificant at one per cent level NS : Not significant
Source : As in Table 5.1
fluctuations. For example, its share was 74.80 per cent in 1992 vis-a-vis 81.18 per
cent in the following year. In terms of mean expenditure, religious activities have
accounted for 21.62 per cent and the remaining non-religious ones. The CV was
6.26 per cent in religious expenditure while it was 18.87 per cent in non-religious
expenditt~;~. The variation in CV is due to the fact that religious activities are almost
fixed in nature whereas non-religious activities are determined by several internal
pilgrims in the expenditure of the TTD varied between 34.12 per cent and
46.84 per cent. The non-pilgrim related expenditure has increased from Rs.25.49
crores in 1989 to Rs.44.03 crores in 1998. However, notable fluctuations can be
observed in the yearly growth. The CGR was 6.66 per cent, which is not significant.
The proportion of non-pilgrim related expenditure was in the range of 53.16 - 65.88
per cent. On an average, it formed 60.80 per cent and the rest, pilgrim
Table 5.9 : Categorisation of Expenditure of the mD into Pilgrim related and Non-Pilgrim related Expenditure for the period 1989-98
. -- - - - -----
Year ] m : s L K m (1)
1989 1990 1991 1992 1993 . 1994 1995 1996
, 1997
1998 Mean
I Cb(%o) , 't' test (means) I CGR(%) 1 It' cal 1 't' test (CGRs)
related
- (2) 22.4.6 21.61 20.63 22.93 25.46 24.18 26.50 22.91 22.22 26.42 23.53 8.18
1 .6oNS 1.86
(Rs crores)
Notes : * Indicates significant at one per cent level NS : Not significant
Source : As In Table 5.1
related expenditure. The heterogeneity is more in the non-pilgrim related
expenditure (20.22%) relative to the expenditure on pilgrims (8.18%). It is evident
that there is a significant difference between the rneans of pilgrim and non-pilgrim
related expenditures. The t-value was 5.37, which is significant at one per cent
level. It can be observed that the difference between the CGRs of the aforesaid
expenditures is also significant. The calculated value of 't' was 4.74, which is
pilgrims in the expenditure of the TTD varied between 34.12 per cent and
46.84 per cent. The non-pilgrim related expenditure has increased from Rs.25.49
crores in 1989 to Rs.44.03 crores in 1998. However, notable fluctuations can be
observed in the yearly growth. The CGR was 6.66 per cent, which is not significant.
The proportion of non-pilgrim related expenditure was in the range of 53.16 - 65.88
per cent. On an average, it formed 60.80 per cent and the rest, pilgrim
Table 5.9 : Categcbrisation of Expenditure of the 'BIFD into Pilgrim related and Non-Pilgrim related Expenditure for the period 1989-98
1990 1991 1992 1993 1994 1995 1996 1997 1998 Mean
CV(%) 't' test (means)
CGRC06) 't' cal
't' test (CGRs)
- (Rs crores)
Notes : * Indicates signif~cant a t one per cent level NS : Not signif~cant
Source : As in Table 5.1
Year
related expenditure. The heterogeneity is more in the non-pilgrim related
expenditure (20.22%) relative to the expenditure on pilgrims (8.18%). It is evident
that there is a significant difference between the n~eans of pilgrim and non-pilgrim
(4) 46.84
Constant prices
related expenditures. The t-value was 5.37, which is significant a t one per rent
% of coI(2) to ttaal Pilgrim
level. It can be observed that the difference between the CGRs of the aforesaid
related related Non-pilgrim
(5) 34.75
expenditures is also significant. The calculated value of 't' was 4.74, which is
(6) 39.43
Current prices Pilgrim related
Non- pilgrim related
constituted 66.70 per cent and the rest, non-voluntary expenditure. I t can be
observed that there is a significant difference between the CGRs of voluntary and
non-voluntary expenditures. This is so because the t-value was found to be 2.98,
which is significant at one per cent level. There is a significant difference between
the means of voluntary and non-voluntary categories. The t-value was estimated t o
Table 5.10 : Segregation of Expenditure of the TaB into Voluntary and Mon-Voluntary Expenditure: during 11989-98
(Rs crores)
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 Mean
CV(%) 't' test(means)
CGR(%) , 't' cal 1 't' test (CGRs)
constant prices . Y c a r F Y o l u n t a r y 1 Nan-
(1) volunta
71,39 52.96 21.22
Notes : * Indicates significant at one per cent level ** Indicates significant at 5 per cent level
Source : As in Table 5.1
O/O of col( 2) to total
(2 )
be 9.44, which is significant at one per cent level. The CV was the highest in non-
Current prices Voluntary I Non-
voluntary (3)
voluntary expenditure (20.29%) while it was the lowest in voluntary expenditure
(13.36%). I t can be inferred that the voluntary expenditure forms nearly 67 per
cent of the expenditure of the TTD. Further, non- voluntary expenditure grows
faster than voluntary expenditure. Furthermore, the variation between the means
and CGRs of the former and the latter is significant. As expected, there is
constituted 66.70 per cent and the rest, non-voluntary expenditure. It can be
observed that there is a significant difference between the CGRs of voluntaty and
non-voluntary expenditures. This is so because the t-value was found to be 2.98,
which is significant at one per cent level. There is a significant difference between
the means of voluntary and non-voluntary categories. The t-value was estimated to
Table 5.10 : Segregation of Expenditure of the nTD into Voluntaary and Non-Voluntary Expenditure during 1989-98
(Rs crores)
Notes : * Indicates significant at one per cent level ** Indicates significant a t 5 per cent level
Source : As in Table 5.1
Year
(1) 1989 1990 1991 1992 1993 11991 1995 1996 15697 1998 Mean CV(O/o)
't' test(means) CGR(O/o) 'tr cal
'tr test (CGRs)
be 9.44, which is significant at one per cent level. The CV was the highest in nrjn-
voluntary expendilure (20.29°/~) whilk it was the lowest in voluntary expenditure
Constant: prices ~oluntaryl Non-
(2) 34.23 34.54 32.15 35.90 48.27 46.13 44.22 39.92 40.47 44.56 40.04 13.36
3.10** 2.51
(13.36%). I t can be inferred that the voluntary expenditure forms nearly 67 per
cent of the expenditure of the TTD. Further, non- voluntary expenditure grows
O/O of col( 2) to total
voluntary (3)
13.72 14.82 15.41 17.91 20.66 22.05 21.88 22.88 24.65 25.89 19.99 20.29
9.44" 7-50"
12.09 2.98"
faster than voluntary expenditure. Furthermore, the variation between the means
Current prices Voluntary I Non-
and CGKs of the former and the latter is significant. As expected, there is
(4) 71.39 69.98 67.60 66.72 70.03 67.66 66.90 63.57 62.15 63.25 66.70
(5) 52.96 57,23 58.74 74.59 110.1L 114.32 121.48 118.08 126.43 150.22
voluntary (6)
21.22 24.56 28.16 37.22 47.12 54.63 60.09 67 -68 77.02 87.28
there are notable fluctuations in the yearly growth pattern. The non-developmental
expenditure was more than 80 per cent in the first four years and crossed 70 per
cent in the remaining 6 years. On an average, non-developmental activities formed
nearly 79 per cent while the rest, developmental activities. It can be seen that the
difference between the CGRs of developmental and non-developmental expenditures
is significant. This is so because the calculated value of 't' was found to be 3.65,
Table 5.11: Distribution of Expenditure of the 7TD into Developmental and Nsn-Developmental Expenditure for the period 1989-98
- --- - --- - - - - Can
Year Develop- mental
. - . - -
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 Mean
CV (%) 1 t' test(means)
CGR(O/o) 't' cal
t' test (CGRs)
Notes : * Indicates significant at one per cent level. ** Indicates significant at 5 per cent level.
Source : A.; in Table 5.1
which is significant at one per cent level. There is a significant difference between
the means of developmental and non-developmental expenditures of the TTD.
This is based on the fact that the calculated value of 't' is higher than the
corresponding table value. The t- value was 16.72, which is significant a t one per
cent level. The CV in the developmental and non-developmental expenditure was
32.22 per cent and 10.92 per cent respectively. The expenditure on non-
there are notable fluctuations in the yearly growth pattern. The non-developmental
expenditure was more than 80 per cent in the first four years and crossed 70 per
cent in the remaining 6 years. On an average, non-developmental activities formed
nearly 79 per cent while the rest, developmental activities. It can be seen that the
differenzc aetween the CGRs of developmental and non-developmental expenditures
is significant. This is so because the calculated value of 't'was found to be 3.65,
Notes : * Indicates sign~f~cant at one per cent level. "* Indicates s~gnificant at 5 per cent level.
Source : As In Table 5.1
TabBe 5.11: Distribution of Expenditure of the TTD into Dwelopmental and Non-Developmental Expenditure for the period 1989-98
which is s~gnificant a t one per cent level, There is a significant difference between
- . ---
Year
- -. - -
19& J
1990 1991 1992 1993 1994 1995 1996 1997 1998 Mean
CV (%) t' test(means)
CGR(O/o) 't' cal
t' test (CGRs)
the means of developmental and non-developmental expenditures of the TTD.
This is based on the fact that the calculated value of 't' is higher than the
corresponding table value. The t- value was 16.72, which is significant at one per
Constant Develop- mental
(2) G .94 7.54 7.75 8.64 15.66 15.73 15.20 15.85 17.59 15.25 12.62 32.22
11,80* 5.37
cent level. The CV in the developmental and non-developmental expenditure was
% of Go! ( 2 ) to total
(4) -.. ..- 14.47 15,28 16.30 16.06 22.72 23.07 23.00 25.24 27.01 21.65 21.02
prices Non-
Developmental
(3) .- - -- . - -.--.
41.01 41.82 39.81 45.17 53.27 52.45 50.90 46.95 47.93 55.20. 47.41 10.92 16.72" 2-90"" 3.19 3.65"
32.22 per cent and 10.92 per cent respectively. The expenditure on non-
(Rs crores Current
Develop- mental
( 5 ) 10.73 12.50 14.16 17.95 35.72 38.97 41.75 46.89 54.95 51.40
Prices Non-
developmental
(6 ) ---.*--. --_.----- 63.45 69.29 72.74 93.86
121.51 129.98 139.82 138.87 148.50 186.10
~irupati-based activities ranked first (50.29%) followed by Tirumala-based
expenditure (40.90%) and other places-based expenditure (8.81°/~). The CV was
the highest in other places-based expenditure (36.97%) and the lowest in
Table 5.312 : Location-Wise Classification of Expenditure of the lTD during 1989-98
1990
1991
1992
1993
1994
1995
1996
1997
1998
Mean
cv (O/O) CGR (%)
't' cal
(Rs crores irrent prices
Tirupati 33.45
(45.09) 40.00
(48.91) 40.99
(47.16) 53.23
(47.61) 78.48
(49.91) 88.35
(52.30) 89.76
(49.43) 99.12
(53,36) 112.47 (55.28) , 120.70 (50.83)
Others 4.83
(6.51) 5.31
(6.48) 5.26
(6.06) 9.32
(8.34) 20.39
(12,97) 13.11 (7.76) 18.70
(10.31) 15.47 (8.33) 15,61 (7.68) 26.75
(11.26)
Motes : F~gures in parentheses ind~cate the percentage lo total * Ind~cates significant at one per cent level ** Indicates significant at 5 per cent level
Source : As in Table 5.1
Tirumala-based expenditure (7.26%). From the above analysis, it can be said that
the expenditure related to Tirupati-based activities ranks first with a share of little
over half of all the location-wise expenditure. All the three location costs register a
significant progress. But it is faster in the case of other places-based expenditure
~irupati-based activities ranked first (50.29%) followed by Tirumala-based
expenditure (40.90%) and other places-based expenditure (8.81%). The CV was
the highest in other places-based expenditure (36.97%) and the lowest in
Ba ble 5.352 : Lacation-Wise Classification of Expenditure of the TTD during 1989-98
-- I (Rs crores
1990
1991
19912
1993
1994
1995
1996
1997
1998
Mean
cv (%) CGR (O/o)
't' cal
Motes : F~yures in parentheses indicate the percentage to total * Indicates significant at one per cent level ** Indicates significant at 5 per cent level
Source : As in Table 5.1
Tirumala-based expenditure (7.26%). From the above analysis, it can be said that
the expenditure related to Tirupati-based activities ranks first with a share of little
over half of all the location-wise expenditure. All the three location costs register a
significant progress. But i t is faster in the case of other places-based expenditure
and non-educational expenditures was 19.21, which is significant at one per cent
level. 'The difference between the CGRs of the aforesaid categories of expenditure
was 1,38, which is insignificant. The CV was 15.21 per cent in non-
educational expenditure while 9.58 per cent in educational expenditure. It can be
summed up that the non-educational expenditure accounts for 93 per cent of the
Table 5.64 : Categorisalion of Expenditure of the TTD into Educational and Non-Educational Expenditure during 1989-98
1990 1991 1992 1993 1994 1995 1996 1997 1998 Mean
CV(%) 't' test (means)
CGR (%) 't' cal
't' test (CGRS)
Notes : * Indicates significant a t one per cent level NS: Not significant
Source : As in Table 5.1
expenditure of the TTD. The progress in both the categories of expenditure is
Constant Educational
(2) 3.73 3.92 3.63 3.77 4.25 4.36 4.47 4.39 4.95 4.53 4.20 9.58
3.00* 5.38
significant. The difference between the means of educational and non-educational
% of d ( 2 ) to total
(4) 7.78 7.94 7.63 7.01 6.17 6.39 6.76 6.99 7.60 6,43 7.00
prices Non-
Educational
(3) 44.22 45.44 43.93 50.04 64.68 63.82 61.63 58.41 60.17 65.92 55.83 15.21 19.21" 4.70* 4.33 1.38~'
expenditures is significant. A contrary picture emerges between the CGRs of the
aforesaid categories of cost, The inconsistency is greater in non-educational
(Rs crores)
expencliture vis-a-vis educational expenditure.
Current Educational
(5) 5.77 6.49 6.63 7.83 9,70
10.80 12.28 12,99 15,45 15,26
2.7.8 Educational institutions category-wise: As already discussed, the
prices Non-
educational
(6) 68.41 75.30 80.27
103,98 147.53 158.15 169.29 172.77 188.00 222.24
educational institutions of the TTD may be broadly grouped into five major
categories such as schools, colleges, cultural, charitable and technical instihrtions on
the basis of nature and level of education imparted. The expenditure on colleges
has gone up from Rs.240.94 lakhs in 1989 to Rs.268.41 lakhs in 1998, recording a
CGR of 2.20 per cent, which is significant at one per cent level (see Table 5.15).
The yearly fluctuations are notable. For instance, Rs.262.56 lakhs was spent in 1996
and Rs.293.48 lakhs in the following year. The percentage of colleges in the
educational expenditure of the 7TD was 64.63 in 1989 vis-a-vis 59.28 in 1998. The
amount spent on schools has progressively increased from Rs.73.15 lakhs in 1989 to
Rs.109.85 lakhs in 1998 barring 1991, 1996 and 1998, when there was a decline.
The CGR was 4.40 per cent, which is significant at one per cent level. The share of
schools was in the level of 19.62 - 24,87 per cent during the study period. The
expenditure on charitable institutions constituted 9.46 per cent in 1989 as against
10.21 per cent in 1998. The CGR was 5.30 per cent, which is significant at 5 per
cent level. The expenditure on technical institutions has formed 4.29 per cent in
1989 as compared to 4.46 per cent in 1998. I n the meantime, there are wide
fluctuations in the yearly changes. The CGR was 2.80 per cent, which is
insignificant. The expenditure on cultural institutions has accounted for 2 per cent
in 1989 vis-a-vis 1.79 per cent in 1998, The CGR was 3.20 per cent, which is not
significant. On an average, expenditure was the highest in colleges (61.03%)
followed by schools (22.93%), charitable (9.98*/0), technical (4,499/0) and cultural
(1.57%) institutions. The CV was the maximum in charitable institutions (19.76%)
followed by cultural institutions (16.05°/~), schools (13.90°/~), technical
instit~tions(l3.48~/0) and colleges (7.38%). It can be concluded that among the
categories of educational institutions managed by the TTD, in terms of expenditure,
colleges rank first while cultural institutions last. The growth in the expenditure on
Table 5.15 : Category-Wise Segregation of Expenditure of t h e hFD on Educational Institutions for t h e period f 989-98 (Rs lakhs)
Year
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
Mean
W(%) CGR(O/o) 't' cal
Notes : * Indicates significant at one per cent level ** Indicates significant at one 5 per cent level NS: Not significant
Source : A s in Table 5.1
152
Cultural 11.54 (2.00) 8.33
(1.28) 10.34 (1.56) 11.88 (1.52) 13.18 (1.36) 18.20 (1.68) 15.50 (1.26) 21.75 (1.67) 24.27 (1.57) 27.27 (1.79)
I
Colleges 240.94 (64.63) 231.27 (59.06) 228.80 (63.07) 243.03 (64.49) 266.22 (62.59) 262.58 (60.23) 265.08 (59.31) 262.56 (59.78) 293.48 (59.33) 268.41 (59.28) 256.24 (61.03)
7.38 2.20" 4.47
Figures in-parentheses
"Pechnicai 24.74 (4.29) 29.89 (4.61) 33.92 (5.12) 35.12 (4.48) 40.12 (4.15) 49.70 (4.60) 52.86 (4.31) 49.37 (3.80) 79.21 (5.13) 68.12 (4.46)
Current prices Charitable
54.53 (9.46) 66.01
(10.18) 53.56 (8.08) 56.36 (7.20) 103.17 (10.63) 123.03 (11.39) 130.44 (10.62) 135.86 (10.46) 165.50 (10.71) 155.88 (10.21)
Colleges 372.73 (64.63) 383.21 (59.06) 418.02 (63.07) 505.01 (64.49) 607.24 (62.59) 650.68 (60.23) 728.18 (59.31) 776.64 (59.78) 916.85 (59.33) 904.82 (59.28)
Schools 73.15
(19.62) 97.40
(24.87) 80.45
(22.17) 84.05
(22.31) 90.45
(21.27) 96.36
(22.10) 109.53 (24.50) 106.68 (24.29) 115.07 (23.26) 109.85 (24.26) 96.30
(22.93) 13.90 4.W*
4.80
indicate
Schools 113.16 (19.62)
' 161.39 (24.87) 146.99 (22.17) 174.65 (22.31) 206.32 (21.27) 238.78 (22.10) 300.87 (24.50) 315.55 (24.29) 359.48 (23.26) 370.31 (24.26)
Constant prices Charitable
35.25 (9.46) 39.83
(10.18) 29.32 (8.08) 27.12 (7.20) 45.23
(10.63) 49.65
(11.39) 47.49
(10.62) 45.93
(10.46) 52.98
(10.71) 46.24
(10.21) 41.90 (9.98) 19.76 5.30** 2.63
the percentage
Technical 15.99 (4.29) 18.04 (4.61) 18.57 (5.12) 16.90 (4.48) 17.63 (4.15) 20.06 (4.60) 19.24 (4.31) 16.69 (3.80) 25.36 (5.13) 20.21 (4.46) 18.87 (4.49) 13.48 2.80~' 2.25
to total
Cultural 7.46
(2.00) 5.03
(1.28) 5.66
(1.56) 5.72
(1.52) 5.77
(1.36) 7.34
(1.68) 5.64
(1.26) 7.35
(1.67) 7.77
, (1.57) 8.09
(1.79) 6.58
(1.57) 16.05 3. 2oNS 1.94
colleges, schools and charitable institutions is only significant. There is consistency
in the expenditure on colleges when compared to the remaining categories of
educational institutions of the TTD.
There is a significant variation in the expenditure on the several categories of
educational institutions of the TTD during 1989-98 (see Table 5.16). This is
Table 5.16 : Analysis of Variance between Educational Enstitutions of the T(TDI in terms of Expenditure, Category-Wise
/ Source of variation I Degrees of 1 Slam of 1 Mean sum / F-statistic 1
Between expenditure of the TTD on educational institutions, category-
Note : * Indicates significant a t one per cent level Source : Table 5.15
freedom
I 4182440 1 104561.00 1 767.51' 1 wise
Error
Total
so because F-statistic is 767.51, which is significant at one per cent level. The
calculated value of F-statistic is greater than the corresponding critical value.
squares
45
49
2.7.2 Item-wise expenditure refated ts education: The amount spent on
of squares
salary has gradually increased from Rs.248.29 lakhs in 1989 to Rs.371.81 lakhs in
6130.5
424374.5
1998 leaving 1992,1996 and 1998 when there was a decrease (see Table 5.17).
136.23
The CGR was 5.10 per cent, which is significant at one per cent level. The salary
formed 66.6 per cent in 1989 vis-a-vis 82.11 per cent in 1998. The cost of 'others'
constituted 12.17 per cent in 1989 as against 5.74 per cent in 1998. Here 'others'
include the expenditure incurred on stationery, telephone, telegram, travelling,
chemicals, entertainment, furniture etc. The CGR was negative at 11.10 per cent,
which is significant at 5 per cent level. The TTD provides boarding free of cost to:
destitutes at poor homes; students learning Vedas; and orphans at orphanages.
Notes : Figures in parentheses indicate the percentzge to total * Indicates significant at one per cent level ** Indicates significant at 5 per cent level NS: Not significant
Source: As in Table 5.1
"Table 5.37 : Item-Wise Classifialion of Educational Expenditure of the P%D during 1989-98
Year
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
Mean
e(%) C G W ) Y cal
(Rs lakhs)
Salary
248.29 (66 60) 266.22 (67.99) 270.60 (74.59) 266.60 (70.75) 327.02 (76.89) 334.23 (76.66) 355.08 (79.44) 347.80 (76 20) 376.64 (76.14) 371.81 (82.11) 316.43 (75.36) 14.60 5.10* 8.98
Boarding
11.18 (3.00) 9.64
(2.46) 7.78
(2.14) 10.61 (2.82) 11.32 (2.67) 7.29
(1.67) 18.72 (4.19) 23.39 ( 5 33) 30.51 (6.17) 18.98 (4.19) 14.94 (3.56) 48.64 12.70L* 3.13
Other benefits to staff
5.71 (1.53) 4.67
(1.19) 5.70
(1.57) 8.59
(2.27) 10.86 (2.55) 15.30 (3.51) 13.47 (3.01) 14.79 (3 37) 14.88 (3.02) 12.71 (2.81) 10.67 (2.54) 37.24 14.10* 5.13
Books and
e4uiIJment 9.79
(2.63) 4.82
(1.23) 4.85
(1.34) 2.60
(0.69) 8.24
(1.94) 6.62
(1.52) 4.02
(0.90) 2.08
(0.47) 14.10 (2.85) 3.28
(0.73) 6.04
(1.44) 58.84
3.40"' 0.48
Salary
384.10 (66.60) 441.13 (67.99) 494.39 (74.59) 553.99 (70.75) 745.93 (76.89) 828.21 (76.66) 975.40 (79.44) 1028.79 (78.20) 1176.63 (76.14) 1253.37 (82.11)
Others
70.21 (12.17) 131.35 (20.24) 116.94 (17.64) 162.29 (20.73) 95.04 (9.80) 128.81 (11.92) 110.66 (9.01) 80.12 (6.15) 129.09 (8.09) 87.55 (5.74)
Current Building materials
67.85 (11.77) 27.04 (4.17) 2.03
(031) 3.49
(0.45) 28.07 (2.89) 12.36 (1.14) 2.48
(0.20) 29.64 (2.28) 8.56
(0.55) 2.35
(0.15)
Books and eguipment
15.14 (2.63) 7.99
(1.23) 8.86
(1.34) 5.40
(0.69) 18.80 (1.94) 16.39 (1.52) 11.05 (0.90) 6.16
(0.47) 44.05 (2.85) 11.07 (0.73)
Constant Building
materials
43.86 (11.77) 16.32 (4.17) 1.11
(0.31) 1.68
(0.45) 12.31 (2.89) 4.99
(1.14) 0.90
(0.20) 10.02 (2.28) 2.74
(0.55) 0.70
(0.15) 9.46
(2.E) 133.01
-28.60"' 1.83
prices Elec- trical
charges 6.75
(1 17) 7.96
(123) 9.85
(1.48) 13.60 (1.74) 18.73 (1.93) 25.03 (2.32) 27 87 (2.27) 29.04 (2.24) 34.32 (2.22) 49.37 (3.23)
Medicines
6.52 (1.13) 9.66
(1.49) 6.13
(0.93) 4.35
(0.55) 12.94 (1.33) 13.61 (1.26) 11.95 (0.98) 12.47 (0.96) 14.86 (0.96) 15.88 (1.04)
prices Elec- trical
charges 4.36
(1.17) 4.80
(1.23) 5.39
(1.48) 6.54
(374) 8.21
(1.93) 10.10 (2.32) 10.15 (2.27) 9.82
(2.24) 10.99 (2.22) 14.64 (3.23) 8.50
(2.03) 36.33 13.70* 11.71
Medicines
4.22 (1 13) 5.83
(1.49) 3.36
(0.93) 2.09
(0.55) 5.67
(1.33) 5.49
(1.26) 4.36
(0.98) 4.22
(0 96) 4.76
(0.96) 4.71
(1.04) 4.47
(1.06) 23.99 1.70"' 0.50
Boarding
17.29 (3.00) 15-98 (2.45) 14.22 (2.14) 22.35 (2.82) 25.83 (2.67) 18-07 (1.67) 51.43 (4.19) 69.19 (5.33) 95.30 (6.?7) 63.97 (4.191
Others
45.38 (12.17) 79.27
(20.24) 64.01
(17.64) 78.10
(20.73) 41.67 (9.80) 51.98
(11.92) 40.28 (9.01) 27.02 (6.15) 40.04 (8.09) 25.97 (5.74) 49.37
(11.76) 36.42
-11.10** 3.21
Other benefits to staff
8.84 (1.53) 7.72
(1.19) 10.41 (1.57) 17.85 (2.27) 24.78
, (2 .55) 37.91 (3.51) 37.01 (3.01) 43.76 (3.37) 46.50 (3.02) 42.84 (2.81)
The amount spent on boarding had gone up from Rs.11.18 lakhs to Rs.18.98 lakhs
during 1989-98, recording a CGR of 12.70 per cent, which is significant a t 5 per
cent level. The percentage of boarding expenses has varied between 1.67 and 6.17
in the same period. The cost of other benefits to staff was in the order of 1.19 -
3.51 per cent in the study period. The electrical charges constituted I. 17 per cent in
1989 as against 3.23 per cent in 1998. The CGRs were 14.10 per cent and 13.70
per cent in the former and the latter respectively, which are significant a t one per
cent level. The cost of building materials has formed 11.77 per cent in 1989 as
against 0.15 per cent in 1998. The CGR was negative at 28.6 per cent, which is
insignificant. There are volatile fluctuations in the yearly changes on account of
construction of buildings for Sri Govindarajaswamy College in 1989, Sri Padmavathi
Womens' College in 1990, Sri Venkateswara Arts College in 1993 and hostef for Sri
Govindarajaswamy College in 1996. The expenditure on both the books and
equipment formed 2.63 per cent 1989 vis-a-vis 0.73 per cent in 1998. Similarly, cost
of medicines has accounted for 1.13 per cent in 1989 as against 1.04 per cent in
1998. The CGRs were 3.40 per cent and 1.70 per cent in the former and the latter
respectively, which are not significant. I n average terms, salary ranked first
(75.36%) followed by others (11.76%), boarding (3.56%), other benefits to staff
(2.54%), building materials (2.25%), electrical charges (2.03%), books and
equipment (1.44O/0) and medicines (1.06%). As expected, CV was the highest in
building materials (133.01%) while it was the lowest in salary (14.60%). It can be
concluded that, among the items of expenditure related to education, salary ranks
first with a share of more than 75 per cent, The salary, boarding expenses, other
benefits to staff, electrical charges and others registered a significant progress
during 1989-98. However, it was negative with regard to others. The consistency is
more in the case of salary relative to the remaining items.
There is a significant variation among the items of educational expenditure o f
the TTD during 1989-98 (see Table 5.18). The F-statistic was found to be
Table 5.18 : Analysis of Variance bemeen JfEerns of Expenditure of the TTD Educational Institutions
educational institutions
Note : * Indicates significant at one per cent level Source : Table5.17
Error Total
307.94, which is significant at one per cent level. This is so because the calculated
value of F-statistic is more than its cort-esponding critical value.
7 2 79
2.8 Revenue and capital: Revenue expenditure includes dittam, vagapadi,
repairs and maintenance, boarding, rent, taxes, insurance, postage, telegrams,
27083 837906
telephones, travel, advertisement, audit, legal, mirasy, grants/contributions etc. The
376.15
revenue expenditure has increased from Rs.36.60 crores in 1989 to Rs.55.83 crores
in 1998, establishing a CGR of 4.90 per cent, which is significant at one per cent
level (see Table 5.19). However, there are ups and downs in the yearly
increment. The share of revenue expenditure in the expenditure of the TTD was in
the range of 74.37 - 81.71 per cent in the period referred to. Here, capital
expenditure means cost incurred on the construction of buildings, electrical
installations, acquisition of land, purchase of jewellery, plant and machinery, medical
equipment etc. The capital expenditure which was Rs.11.35 crores in 1989, went up
to Rs.14.62 crores in 1998 with some fluctuations. The CGR was 3.50 per cent,
~ h i c h is not significant. The proportion of capital expenditure in the total
expenditure was in the order of 18.29 - 25.63 per cent in the aforesaid period. The
difference between the means of revenue and capital expenditures was 14.92,
which is significant at one per cent level. But the difference between the two CGRs
Table 5.19 : Classification of Expenditure of the TTD into Capital and Revenue Expenditures for the period 1989-98
(1) 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 Mean
cv (%) 't' test (means)
CGR (%) 't' cal
't' test (CGRs)
Constant prices Revenue 1 Caaital
(Rs crores) Current prices I
Revenue (5)
56.62 64.25 70.96 88.82
116.93 126.59 141.87 149.26 166.24
Notes : * Indicates significant at one per cent level NS: Not significant
Source : As in Table 5.1
was 0.58, which is not significant. The CV was 14.19 per cent and 21.17 per cent in
the revenue and capital expenditures sequentially. It can be inferred that more than
75 per cent of expenditure of the TTD is revenue in nature. The revenue
expenditure grows faster than capital expenditure. The progress is significant in the
revenue expenditure only. The difference between the means of revenue and
capital expenditures is significant. A converse situation prevails with regard to
CGRs. The inconsistency is higher in capital expenditure relative to revenue
expenditure. There is an urgent need to augment capital expenditure in the years to
come so as to provide more facilities and amenities to pilgrims and employees. This
is based on the fact that there is a constant increase in the number of pilgrims to
~ i rupa t i and Tirumala. Therefore, i t is felt that the T D should allocate huge
amounts for capital purposes in future.
2.8.1 Item-wise classification of revenue expenditure: Among the items of
revenue expenditure of the TTD, salary and wages have gradually increased from
Rs.977.38 lakhs in 1989 to Rs.1835.14 lakhs in 1998, recording a CGR of 8 per cent,
which is significant at one per cent level (see Table 5.20). Their share in the
revenue expenditure of the TTD had varied between 26.71 per cent and 33.83 per
cent during the said period. Tlie cost of purchases has gone up from R~~660.18
lakhs in 1989 to Rs.1300.92 lakhs in 1998 with relative fluctuations. The CGR was
4.90 per cent, which is significant at 5 per cent level. The percentage of purchases
was in the order of 16.86 - 26.91 during 1989-98, The grants and contributions
formed less than 6 per cent during 1989-92 and 13.05 - 17.68 per cent in the rest
of the period. There was a sudden increase in 1993 on account of heavy
contribution made available to SVIMS for the first time and continued as such till
date. The CGR was 27.70 per cent, which is significant at one per cent level. It can
be observed that the trend of 'others' is contrary to grants and contributions. The
expenditure on others constituted 9.49 - 19.21 per cent between 15\89 and 1992
and 3.75 - 6.63 per cent during 1993-98. The CGR was negative at 11.50 per cent,
which is significant at one per cent level. The percentage of electrical charges was
in the range of 3.18 - 6.15. The CGR was 11 per cent, which is significant at one
per cent level, The share of other benefits to staff was below 4 per cent. The CGR
was 5.30 per cent, which is significant a t 5 per cent level. The advertisement cost
was less than 0.50 per cent throughout the period of study. The CGR was 4,90 per
Table 5.20 : Item-Wise Classification of Revenue Expenditure of the TTD during 1989-98
Particulars I Salary and wages "' Purchases I I Grants and contributions 1
I
/ D~ttarn and arytham I Other benefits to staff
Repairs and maintenance
Telephones and telegrams Advertisement
Travel
Insurance
Stationery
Audit and legal
Others
Constant rices i " ~ I Mean Rs lakhs
- s yii! i22 > 8 - 2
C r
5 3 BE$ $ ? m .s 2 t., 8 2 2 g C B w r 8s r J-'tt t 'U g .E ,J,.U ?
.g, ' E %= L" QL" W & a ,
C ~ p ~ .- v, m.I ! 0 2 .u 0 z .E: g,E$$z i i a .n
cent, which is significant at 5 per cent level. Similarly, expenditure on travel was
below 0.50 per cent in the entire period. The CGR was 9.20 per cent, which is
significant at one per cent level. The insurance expenditure formed less than 0.25
per cent during 1989-98. The CGR was 4.70 per cent, which is significant a t 5 per
cent level. The expenditure incurred on vagapadi varied between 6.21 per cent and
16.38 per cent in the same period. The CGR was negative at 5.40 per cent, which is
insignificant. The share af dittam and arjitharn was in the range of 3.51 - 6.02 per
cent during 1989-98. The CGR was 2.80 per cent, which is not significant. The cost
of repairs and maintenance was in the order of 1.34 - 2.48 per cent in the reference
period. The CGR was negative at one per cent, which is insignificant. I n order to
repair the damage done to the eco-system due to large-scale deforestation, the TTB
has undertaken a bio-aesthetic plan. The expenditure on bio-aesthetic plan was
between 0.78 per cent and 1.85 per cent during the study period. The growth rate
was negative at 1.40 per cent, which is not significant. The proportion each of
boarding, stationery, rent and taxes, telephones and telegrams, mirasy\sambhavana
and audit and legal fee was less than 0.75 per cent during 1989-98. The CGRs of
these costs are not significant. On an average, salary and wages ranked first
(30.60°/0) followed by purchases (20.66%), grants and contributions (11.63%),
vagapadi (11.58O/0), others (7.6I0/o), dittam and arjitham (4.85%), electrical charges
(4.4g0/0), other benefits to staff (3.16%), repairs and maintenance (1,73%) and bio-
aesthetic plan(l.18°/~). The share each of the remaining items was in the range of
0.47 - 0.15 per cent. The CV was the highest in audit and legal fees (92.09%)
while it was the lowest in repairs and maintenance (13.41%). I n the rest of the
items, it varied between 78.53 per cent and 17.50 per cent. From the aforesaid, it
can be summed up that among the items of revenue expenditure, salary and wages
came first with a share of 30.60 per cent. Further, progress is positively significant
in 8 items, negatively significant in others, positively insignificant in 6 items and
negatively insignificant in the remaining 4 items. The heterogeneity is higher in audit
and legal fees as compared to rest of the items.
There is a significant variation among the items of revenue expenditure of the
TTD during 1989-98 (see Table 5.21). This is based on the fact that
Table 5.21 : Analysis of Variance behveen the Various Items of Revenue Expenditure of the 3TD
Note : * Indicates significant at one per cent level Source : Table 5.20
the calculated value of F- statistic was 93.89, which is more than critical value at
one per cent level. Hence, i t is significant.
Source of variation
I n the revenue expenditure of the TTD, item-wise
Error - - -. Total
2.8.2 Item-wise capital expenditure: The amount spent on the construction of
buildings has increased from Rs.1042.04 lakhs in 1989 to Rs.1391.20 lakhs in 1998
with fluctuations (see Table 5.22). The CGR was 4.30 per cent, which is
insignificant. The share of buildings in the capital expenditure of the TTD was in
the range of 75.46 - 95.16 per cent. The cost of vehicles and equipment
constituted 2.60 per cent in 1989 as against 3.40 per cent in 1998. The year 1992
recorded the highest growth in this category at 6.82 per cent. The CGR was 5.40
per cent, which is not significant. The T D has purchased land frorn the public for
the benefit of its employees and to provide better service to pilgrims. The cost of
land has formed 17.56 per cent in 1991, 8.91 per cent in 1997, 8.38 per cent in
Degrees of freedom
18
171 189
Sum of squares
2.7050
2737 2.9787
Mean sum of squares
1502870
16008
F-statistic
93.89"
Table 5.22 : Item-Wise Segregation of Capital Expenditure of the W D for the period 1989-98
1991
1992
1993
1994
1995
1996
1997
1998
Mean
C V ( O / o )
CG R(%) 't' cal
Notes : NS: Not significant
Source : As in Table 5.1
(82.81) 658.40 (75.46) 1009.24 (91.22) 1649.57 (93.37) 1565.44 (91.58) 1317.41 (91.16) 1169.86 (94.81) 990.74 (83.18) 1391.20 (95.16) 1167.05 (89.91) 25.41
4.30~' 1.48
Figures in
(2.95) 28.98 (3.32) 75.48 (6.82) 65.29 (3.70) 60.16 (3.52) 65.73 (4.55) 34.59 (2.80) 52.61 (4.42) 49.64 (3.40) 49.32 (3.80) 33.24 5 .40NS 1.36
parentheses indicate the
(8.38) 153.17 (17.56)
2.30 (0.21) 10.62 (0.60) 34.22 (2 .OO) 17.55 (1.21) 9.51
(0.77) 106.07 (8.91) 0.42
(0.03) 43.65 (3.36) 115.48
-25.00NS 1.14
percentage
(1.32) 9.67
(1.11) 12.73 (1.15) 19.61 (1.10) 18.01 (1.05) 15.64 (1.08) 13.83 (1.12) 24.47 (2.05) 18.01 (1.23) 16.17 (1.25) 24.15 4.60"' 1.78
to total
(4.54) - 22.26 (2.55) 6.60
(0.60) 21.69 (1.23) 31.62 (1.85) 28.88 (2.00) 6.15
(0.50) 17.21 (1.44) 2.62
(0.18) 21.90 (1.68) 62.08 -21.30~' 2.29
(82.81) 1202.89 (75.46) 2097.20 (91.22) 3762.66 (93.37) 3879.17 (91.58) . 3618.92 (91.16) 3460.46 (94.81) 3095.05 (83. 18) 4689.74 (95.16)
(2.95) 52.94 (3.32) 156.84 (6.82) 148.92 (3.70) 149.07 (3.52) 180.57 (4.55) 102.32 (2.80) 164.35 (4.42) 167.32 (3.40)
(8.38) 279.84 (17.56)
4.78 (0.21) 24.22 (0.60) 84.79 (2.00) 48.22 (1.21) 28.12 (0.77) 331.36 (8.91) 1.40
(0.03)
(1.32) 17.66 (1.11) 26.46 (1.15) 44.72 (1.10) 44.62 (1.05) 42.96 (1.08) 40.92 (1.12) 76.44 (2.05) 60.71 (1.23)
40.67 (2.55) 13.72 (0.60) 49.48 (1.23) 78.35 (1.85) 79.33 (2.00) 18.18 (0.50) 53.77 (1.44) 8.83
(0.18)
1990, 1.21 - 2.00 per cent in 3 years and less than one per cent in the remaining 4
years. The CGR was negative at 25 per cent, which is insignificant. The
expenditure on jewellery has fluctuated between 1.05 per cent and 2.05 per cent
during 1989-98. The CGR was 4.60 per cent, which is not significant. The
proportion of 'others' varied between 0.18 per cent and 4.54 per cent during 1989-
98. Here 'others' mean the expenses incurred on the purchase of utensils, livestock,
furniture etc. The CGR was negative at 21.30 per cent, which is insignificant. I n
terms of average expenditure, buildings ranked first (89.91%) followed by vehicles
and equipment (3.80°/o), land (3.36%), others (1.68%) and jewellery (1.25%). The
CV was the highest in the expenditure on land (115.4DUL,) whilc the lowest in the
expenditure on jewellery (24.15%). It can be concluded that, of all the items of
capital expenditure of the TTD, construction cost of buildings occupied the first place
with a share of nearly 90 per cent. The progress is insignificant in all items of capital
expenditure without any exception. But the fluctuations in the yearly expenditure
are noteworthy. The consistency is more in the expenditure on jewellery as
compared to the rest of the items.
A look at the Table 5.23 shows that there is a significant variation among the
items of capital expenditure of theTTD during 1989-98. This is so because the
Table 5.23 : Analysis of Variance between the Various Btems of Capital Expenditure of the TTD
ource of variation
Note : * Indicates significant a t one per cent level Source : Table 5.22
Error
Total
45
49
909189
1.121 E+07
20204
F-statistic was 127.46, which is significant at one per cent level. The value of
F-statistic is greater than its corresponding critical value.
2.9 ~ead-wise expenditure: The expenditure of engineering division has
increased from Rs.11.46 crores in 1989 to Rs.18.42 crores in 1998 with fluctuations
(see Table 5.24). The share of engineering division in the expenditure of the TTD
was in the range of 21.57 - 26.81 per cent in the aforesaid period. The CGR was
5.10 per cent, which is significant at 5 per cent level. The expenditure on the
service department for pilgrims has formed 21.40 per cent of the total expenditure
in 1989 as compared to 24.36 per cent in 1998. Meanwhile, there are notable
fluctuations. The CGR was 8.10 per cent, which is significant at o w per cent level.
The share of general administration department in the total expenditure was in the
order of 14.16 - 26.75 per cent during the reference period. There is nearly two
fold increase in 1993 over the previous year and this trend continued till the end of
1998. This is due to the enhancement of contribution to the SVIMS. The CGR was
10.90 per cent, which is significant at one per cent level. The percentage share of
service department for temples fluctuated between 3.13 and 4.39 during the 10 year
period. The CGR was 6.50 per cent, which is significant at one per cent level. The
proportion of service department for hospitals and dispensaries was less than 2.50
per cent throughout the study period. The CGR was 2.90 per cent, which is
insignificant. I n terms of average expenditure, engineering department occupied
the first place (24.31%) followed by service department for pilgrims (22.43%),
general administration (20.48%), temples (19.91°/o), education (7%), service
department for temples (3.75%) and service department for hospitals and
dispensaries (2.12%). The CV was 30.88 per cent in general administration
department, 21.32 per cent in service department for hospitals and dispensaries,
Table 5.24 : Classification of Expenditure of the B D , Head-Wise, for the period 1989-98 (Rs crores)
1
Notes : Figures in parentheses indicate the percentage to total * Indicates significant at one per cent level ** Indicates significant at one per cent level NS: Not significant
Source : As in Table 5.1
Year
1989
1990
1991
1992
1993
1994
i995
1996
1997
1998
Mean
CV(%) CGR(%) 't' cal
Engi- neering
11 46 (23 90) 11 37
(23.03) 10 26
(21 57) 13.32
(24.75) 18 12
(26.29) 18.28
(26.81) 15.57
(23.56) 14 67
(23 36) 14.45
(22 19) 18.42
(26.15) 14.59
(24.31) 19.66 5.10**
2.85
Engi- neering
17.73 (23.90) 18.84
(23.03) 18.74
(21.57) 27.67
(24.75) 41.34
(26.29) 45.29
(26.81) 42.78
(23.56) 43.37
(23.36) 45.14
(22.19) 62.11
(26.15)
prices
Education
3 73 (7 78) 3 92
(7 94) 3.63
(7.63) 3 77
(7 01) 4 25
(6 17) 4.36
(:.:I (6.76) 4.39
(6 991 4.95
(7 60) 4.53
(6 43) 4.20
(7 00) 9.58 3.00* 5.38
Service department for pilgrims
10 26 (21 40) 10 45
(21.17) 11 05
(23 23) 12 17
(22 62) 14.58
(21.15) ' 13.79 (20.23) 15 91
(24 07) 14 92
(23.76) 14.34
(22 03) 14.16
(24.36) 13.46
(22.43) 16.73
8 lo* 6.85
Service department for temples
1 60 (3 34) 1.92
(3 90) 1 83
(3 85) 1.88
(3 49) 2 16
(3.13) 2.30
(3 37) 2 64
(;.::)
Y.2 (4 39) 2.69
(3 81) 2.25
(3.75) 18.51
6.50t 9 33
Service department for pilgrims
15 87 (21 40) 17 31
(21.17) 20 19
(23.23) 25.28
(22.62) 33.26
(21.15) 34.16
(20.23) 43.69
(24 07) 44.14
. (22.03) 57.86
(24 36)
General admini- stration
6 79 (14.16)
8.13 (16.47)
7.76 (16.32)
8.60 (15.98) 15.84
(22.98) 15 33
(22.49) 13.36
(20.21) 14.74
(23.47) 17.42
(26.75) 14.94
(21.21) 12.29
(20.48) 30.88 10.90* 5.01
Service department for hospitals
and dispensaries
0.94 (1.95) 1.06
(2 15) 108
(2.27) 1.14
(2 12) 1 59 (2 13 1 91
(2.80) 1.30
(1.97) 1.30
(tyi) (1.75) 1.27
(1.80) 1.27
(2 12) 21.32 2 . 9 p 1.30
Service department for temples
2 47 (3.34) 3.20
(3.90) 3.34
(3.85) 3.91
(3.49) 4.93
(3.13) 5.71
(3.37) 7.24
(3.99) 788
8.94 (4.39)
(4 24)
9.08 (3.81)
Constant
Temples
13 17 (27 47) 12 51
(25.34) 11 95
(25 13) 12.93
(24 03) 12.39
(17 97) 12.21
(17 91) 12 35
(19 44) 10 12
(16.11) 9 96
(15.29) 11.44
(16 24) 11.95
(19 91) 8.93
- 2 30f* 2 73
! service 1
department for hospitals
and 1
dispensaries 1
1 4 5 / (1.95) 1.75
(2.15) 1.97
(2.27) 2.36
(2.12) 3.63 (2.13 4.74
(2.80) 3.58
(1.97) 3.86
(2 07)
(1.75) 3.57
4.27 (1.80)
General admini- stration
10 50 (14 16) 13.48
(16.47) 14.20
(16 32) 17.88
(15.98) 36.13
(22.98) 37.99
(22.49) 36 70
(20 21) 43.57
(23.47) 4 2
(26.75) 50.37
(21.21)
Current
Temples
20.38 (27.47) 20.73
(25.34) 21.83
(25 13) 26.87
(24.03) 28.26
(17.97) 30.25
(17.91) 35.30
(19.44) 29.94
(16.11) 31.12
(15.29) 38 55
(16.24)
prices
Education
5 77 (7.78) 6.49
(7.94) 6.63
. (7.01) 9.70
(6.17) 10.80 (6.39) 12.28
$69; %I? (7.60) 15.26 (6.43)
19.66 per cent in engineering division, 18.51 per cent in service department for
temples, 16.73 per cent in service department for pilgrims, 9.58 per cent in
education department and 8.93 per cent in temples. It may be summed up that,
among the head-wise expenditures of the TTD, engineering division ranks first with
24.31 per cent. The progress in the expenditure of all the departments of the TTD
is significant excluding temples and service department for hospitals and
dispensaries. I n the case of the former, i t is negatively significant while in the
latter, it is insignificant. There is consistency in the expenditure on temples relative
to the remaining heads of expenditure,
The details of analysis of variance between various heads of expenditure of the
TTD are presented in Table 5.25. It can be observed from the Table that there is
Table 5.25 : Analysis of Variance in the Expenditure afthe TTD, Head-Wise
the TTD, head-wise
/ Total I , I I
69 ( 2269.81 1
Note : * Indicates significant at one per cent level Source : Table 5.24
a significant variation between the various heads of expenditure of the U D .
This is based on the fact that the calculated value F-statistic is more than its critical
value. The F-statistic was found to be 70.98, which is significant at one per cent
level.
2.9.1 Engineering division: The expenditure of engineering division of the TTD
is divided into revenue and capital expenditure. Revenue experiditure includes cost
of repairs to buildings, roads, culverts, water supply and drainage, salary, wages,
other benefits to staff, postage, printing and stationery, telephones and telegrams
etc. Capital expenditure consists of cost of construction of buildings, roads, culverts,
water supply and drainage, electrical installations, furniture etc. The revenue
expenditure has progressively gone up from Rs.4.32 crores in 1989 to Ks.8.56 crores
in 1998, establishing a CGR of 7 per cent, which is significant at one per cent level
(see Table 5.26). Meanwhile, fluctuations are noteworthy. The share of revenue
Table 5.26 : Segregation of Expenditure of Engineering Divishn of the T6D into Capital and Revenue Expenditure for the period 1989-98
Notes : * Indicates significant at one per cent level ** Indicates significant at 5 per cent level NS: Not significant
Source : As in Table 5.1
expenditure in the engineering division of the TTD was in the range of 35.76 - 52.94
per cent. The capital expenditure of engineering division has increased from Rs.7.14
crores in 1989 to Rs.9.86 crores in 1998 with relative fluctuations. The CGR was
3.60 per cmt, which is not significant. The proportion of capital expenditure in the
engineering division was 62.30 per cent in 1989 vis-a-vis 53.53 per cent in 1998.
On an average, capital expenditure formed 56.96 per cent while the rest, revenue
expenditure. The difference between the means of capital and revenue expenditures
was 2.70, which is significant at 5 per cent level. The difference between the
two CGRs of the aforesaid was 1.15, which is insignificant. The CV was 19.94 per
cent in revenue expenditure as against 24.32 per cent in capital expenditure. It
can be summed up that, in the engineering division of the TTD, capital expenditure
accounts for a major share. The progress is significant in the revenue expenditure
only. The difference between the means of capital and revenue expenditures is
significant whereas a contrary picture emerges between the CGRs of the same
expenditures. Further, there is consistency in the revenue expenditure relative
to capital expenditure. I t is high time the TTD initiate appropriate measures to
reduce revenue expenditure in its engineering division in the years to come.
The expenditure of engineering division of the l T D has also been classified into
three categories viz., civil, electrical and water works. The amount spent on civil
works has gone up from Rs.8.63 crores in 1989 to Rs.12.16 crores in 1998 with
fluctuations (see Table 5,27), The CGR was 4 per cent, which is not significant. The
percentage share of civil works in the expenditure of engineering division has
fluctuated between 61.45 per cent and 76.64 per cent during the aforesaid period.
The expenditure on electrical works has gradually gone up from Rs.2,31 crores in
1989 to Rs.5.51 crores in 1998 except in 1995 when there was a decline. The CGR
was 7.60 per cent, which is significant at one per cent level. I n percentage terms,
its share varied between 20.16 and 34.18. The amount spent on water works
constituted 4.54 per cent in 1989 as against 4.07 per cent in 1998. The year 1994
registered the lowest rate of growth at 1.81 per cent. The CGR was 8.10 per cent,
which is insignificant. On an average, civil works formed 70.80 per cent followed by
Table 5.27 : Category-Wise Classification of Expenditure of Engineering Division of the TTD during 1989-98
Year
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
Mean
CV(O/o) CGR(O/o) 'r C ~ I
I I I I
Netes : F~gures in parentheses ind~cate the percentage to total * Indicates significant at one per cent level NS: Not significant
Source : As in Table 5.1
t Constant prices Civil
(Rs crores) Current prices I
Electrical 1 Water works Civil Electrical I Water works i I 8.63 2.31 1 0.52 13.35 I 3.57 0.81 1
electrical installations (26.18%) and water works (3.02%). The CV was 34.49 per
cent in water works, 22.88 per cent in civil works and 22.54 per cent in electrical
works. It can be concluded that, of the different categories of expenditure of
engineering division of the TTD, civil works rank first with nearly 7 1 per cent. The
growth is significant in the expenditure of electrical works only. Similarly,
consistency is more in the aforesaid relative to the rest of the categories.
Table 5.28 shows that there is a significant variation among the categories of
expenditure of engineering division of the TTD. This is so because the
Table 5.28 : Analysis of Variance in the Expenditure of Engineering Division of the nTD, Category-wise
I Total 29 I 569.10 I
Note : * Indicates significant at one per cent level Source : Table 5.27
F-statistic was 107.37, which is significant at one per cent level. The F-statistic is
more than its corresponding critical value,
2.9.2 Item-wise expenditure of general administration: The amount spent
on purchases had gone up from Rs.264.95 lakhs in 1989 to Rs.319,35 lakhs in 1898
(see Table 5.29). I n the meantime, volatile changes are seen in the yearly growth.
Here 'purchases' include the cost incurred on purchase of land, buildings, plant and
machinery, computers, typewriters, duplicators, vehicles, furniture etc. The CGR was
1.40 per cent, which is insignificant. The share of purchases in the expenditure of
general administration department has varied between 19.99 per cent and 49.91 per
Table 5.29 : Item-Wise Classification of Expenditure of General Admini*ati~n Depa~ment of the TTD during 1989-98
Year
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
Mean
CV(%) CGR(%) Ycal
Notes : Figures in parentheses indicate the percentage to total * Indicates significant at one per cent level ** Indicates significant at 5 per cent level NS: Not significant
Source : As in Table 5.1
(Rs lakhs)
Grants and contribu-
tions 116.52 (17.17) 144.36 (17.75) 189.91 (24.43) 224.75 (26.12) 813.73 (51.37) 756.79 (49.36) 737.59 (55.20) 816.88 (55.46) 940.61 (53.99) 728.67 (48.77) 546.98 (44.51)
57.55 27.70* 5.40
Others
130.19 (12.40) 86.69 (6.43)
, 137.72 (9.70) 118.67 (6.64) 157.72 (4.37) 230.83 (6.08) 210.71 (5.74) 241.44 (5.54) 270.54 (4.97) 375.47 (7.45)
J
Insurance
10.82 (1.03) 8.09
(0.60) 14.32 (1.01) 17.18 (0.96) 15.48 (0.42) 14.50 (0.38) 22.63 (0.62) 24.44 (0.56) 27.10 (0.50) 36.25 (0.72)
Grants and contribu-
tions 180.25 (17.17) 239.20 (17.75) 346.96 (24.43) 467.24 (26.12) 1856.12 (51.37) 1875.32 (49.36) 2026.17 (55.20) 2416.32 (55.46) 1938.46 (53.99) 2456.34 (48.77)
I
Purchases
264.95 (39.03) 405.93 (49.91) 273.80 (35.22) 307.74 (35.76) 414.51 (26.17) 384.12 (25.05) 291.81 (21.84) 294.36 (19.99) 430.26 (24.70) 319.35 (21.37) 338.68 (27.56)
17.68
0.64
Insurance
6.99 (1.03) 4.88
(0.60) 7.84
(1.01) 8.27
(0.96) 6.79
(0.42) 5.85
(0.38) 8.24
(0.62) 8.26
(0.56) 8.67
(0.50) 10.75 (0.72) 7.65
(0.62) 20.19 5.00** 2.50
Purchases
409.87 (39.03) 672.63 (49.91) 500.23 (35.22) 639.48 (35.76) 945.49 (26.17) 951.84 (25.05) 801.59 (21.84) 870.73 (19.99) 1344.12 (24.70) 1076.54 (21.37)
Others
84.16 (12.40) 52.32 (6.43) 75.38 (9.70) 57.11 (6.64) 69.15 (4.37) 93.15 (6.08) 76.71 (5.74) 81.62 (5.54) 86.60 (4.97) 111.38 (7.45) 78.76 (6.41) 20.65 4.70" 2.28
Constant
Salary
116.67 (17.19) 127.02 (15.62) 132.58 (17.06) 140.77 (16.36) 157.79 (9.96) 167.93 (10.95) 121.22 (9.07) 194.64 (13.22) 210.29 (12.07) 214.11 (14.33) 158.30 (12.88) 22.14
1.40~".60* 4.47
Current
Salary
180.49 (17.19) 210.48 (15.62) 242.26 (17.06) 292.51 (16.36) 359.92 (9.96) 416.14 (10.95) 332.99 (9.07) 575.75 (13.22) 656.94 (12.07) 721.75 (14.33)
prices Other
benefits to staff
89.50 (13.18) 78.78 (9.69) 97.82
(12.58) 121.85 (14.16) 122.08 (7.71) 125.40 (8.18) 100.61 (7.53) 77.10 (5.231 65.61 (3.77) 109.96 (7.36) 98.57 (8.02) 20.25 - 0.70~' 0.24
prices Other
benefits to staff 138.45 (13.18) 130.54 (9.69) 178.71 (12.58) 253.21 (14.16) 278.46 (7.71) 310.75 (8.18) 276.38 (7.53) 228.06 (5.23) 204.98 (3.77) 370.68 (7.36)
cent. The proportion of grants and contributions was in the order of 17,17 - 55.46
per cent during 1989-98. The sudden increase in 1993 was mainly on account of
contribution of a considerable amount to SVIMS. It continued as such in the rest of
the period. The CGR was 27.70 per cent, which is significant at one per cent level.
The expenditure on salary has gradually increased from Rs.116.67 iakhs in 1989 to
Rs.214.11 lakhs in 1998 barring 1995 when there was a decline. The CGR was 6.60
per cent, which is significant a t one per cent level. Salary constituted 17.19 per cent
in 1989 as against 14.33 per cent in 1998. Other benefits to staff consist of
reimbursement of educational and medical expenses, distribution of uniforms etc.
The other benefits to staff was in the rarige of 3.77 - 14.16 per cent. The CGR was
negative at 0.70 per cent, which is insignificant. Other expenditure means the
amount spent on pension, gratuity, repairs and maintenance, printing and
stationery, postage, telegrams, telephones, audit and legal, advertisement, travel
etc. The percentage of others was 12.40 in 1989 as compared to 7.45 in 1998. The
CGR was 4.70 per cent, which is insignificant. The share of insurance was 1.03 per
cent in 1989 vis-a-vis 0.72 per cent in 1998. The CGR was 5 per cent, which is
significant at 5 per cent level. On an average, grants and contributions ranked first
(44.51%) followed by purchases (27.56%), salary (12.88°/~), other benefits to staff
(8.02%), others (6.41%) and insurance (0.62%). The CV was the highest in grants
and contributions (57.55%) whereas it was the lowest in purchases (17.68%). It
can be inferred that, among the items of expenditure of general administration
department, grants and contributions occupy the first place with around 45 per cent.
The progress is significant in the expenditure towards grants and contributions,
salary and insurance only. There is consistency in the cost of purchases when
compared to the remaining items of expenditure.
The variation between the items of expenditure of general administration
wing of the TTD is significant during 1989-98 (see Table 5.30). This is based on
Table 5.30 : Analysis of Variance between Items of Expenditure of General Administration Wing of the TTD
( Source of variation I Degrees of 1 Som of / Mean sum 1 F-statistic 1
expenditure of general administration department of the TTD
Error I I I I
Total 59 1 3077313 1
Note : *Indicates significant at one per cent level Source : Table 5.29
the fact that the F-statistic was estimated to be 20.979, which is significant at one
per cent level. The calculated value of F-statistic is rnore than its critical value.
2.9.3 Item-wise expenditure sf service departments for temples: The
salary cost has progressively increased from Rs.33.08 lakhs in 1989 to Rs.161.30
lakhs in 1998 except in 1996, when there was a decline (see Table 5.31). The CGR
was 21.90 per cent, which is significant at one per cent level. I n the expenditure of
sewice departments for temples of the TTD, salary formed 20.69 per cent in 1989 as
against 59.90 per cent in 1998. During this period, fluctuations are noteworthy.
The amount incurred on bio-aesthetic purposes constituted 39.70 per cent in 1989
vis-a-vis 19.69 per cent in 1998. There are notable fluctuations in the intervening
period. The CGR was negative at 1.90 per cent, which is insignificant. The
proportion of purchases varied between 8.64 per cent and 16.93 per cent during
1989-98. Here 'purchases' include the expenses incurred on utensils, furniture, plant
and machinery, office equipment, livestock, cattle feed, flowers, pesticides etc. The
CGR was 1.10 per cent, which is not significant. 'Others' formed 22.68 per cent in
Table 5.31 :: Item-Wise Classification af Expenditure of Service Departments for Temples of the TTD during 1989-98
Year 1989 I 1990
1991
1992
1993
1994 1
1995
1996
1997
1998
Mean
a'(%)
I yf$" 1 Notes :
* Indicates significant at one per cent level NS: Not significant
Source : As in Table 5.1
175
Others 36.26
(22 -68) 61.05
(31.63) 57.34
(31.35) 38.20
(20.28) 28.93
(13.40) 30.29
(13.14) 46.17
(17.52) 28.80 (9.68) 43.31
(15.13) 30.28
(11.24) 39.76
(17.62) 28.92
(Rs lakhs) prices
Purchases 27.07
(1 6.93) 25.91
(13.42) 19.66
(10.75) 17.19 (9.13) 21.86
(10.13) 22.33 (9.69) 22.76 (8.64) 25.28 (9.48) 27.92 (9.75) 24.68 (9.17) 23.47) (10.41) 13.60
§a la ry 51.17
(20.69) 56.88
(17.78) 75.71
(22.06) 192.89 (49.27) 283.84 (57.63) 330.02 (57.75) 405.45 (56.00) 426.57 (54.11) 493.60 (55.21) 543.73 (59.90)
Constant Salary I Bio-aesthetic
63.46
(20.69) ::::: 1 (z:)
1 Figures in parentheses indicate the
(17.78) 41.44
(22.66) 92.82
(49.27) 124.44 (57.63) 133.18 (57.78) 147.60 (56.00) 144.21 (54.11) 158.00 (55.21) 161.30 (59.90) 107.04
1.10~' 0.64 I -2.80~' 1.47
percentage to total
(37.17) 64.46
(35.24) 40.16
(21.32) 40.69
(18.84) 44.69
(19.39) 47.03
(17.84) 71.23
(26.73) 56.97
(19.91) 53.02
(19.69) 55.35
1
Others 56.10
(22.68) 101.16 (31.63) 104.76 (31.35)
(Zi:;:) 65.98
(13.40) 75.07
(13.14) 126.83 (17.52) 76.31 (9.68) 135.30 (15.13) 102.07 (1 1.24)
Current Bio-aesthetic
98.17 (39.70) 118.88 (37.17) 117.76 (35.24) 83.45
(21.32) 92.81
(18.84) 110.75 (19.39) 129.20 (17.84) 210.71 (26.73) 177.97 (19.91) 178.72 (19.69)
prices Purchases
41.87 (16.93) 42.93
(13.42) 35.91
(10.75) 35.73 (9.13) 49.87
(10.13) 55.33 (9.69) 62.53 (8.64) 74.77 (9 -48) 87.21 (9.75) 83.20 (9.17)
1989 as compared to 11.24 per cent in 1998. 'Others' mean other benefits provided
to staff, repairs and maintenance, printing and stationery, telephones and
telegrams, electrical charges, travel etc. The CGR was negative at 2.80 per cent,
which is insignificant. In terms of average expenditure, salary ranked first (47.44%)
followed by bio-aesthetic purposes (24.53%), others (17.62O/0) and purchases
(10.41%). The CV was the highest in salary (46.54%) while it was the lowest in
purchases (13.60°/o). From the foregoing analysis, i t can be concluded that, among
the items of expenditure of service departments for temples o f the TTD, salary
occupies first place with a share of more than 47 per cent. Furtt-ier, growth is
significant in the aforesaid item only. The homogeneity is more in the cost of
purchases relative to the rest of the items of expenditure.
A 1004 at the Table 5.32 shows that there is a significant variation among the
items of expenditure of service departments for temples of the TTD during
Table 5.32 : Analysis of Variance between Items of Expenditure of Service Departments for Temples of the TTD
Source of variation
Between items of expenditure of service departments for temples of the T D
Error Total
Note : *Indicates significant at one per cent level Source : Table 5.31
1989-98. This is so because the F-statistic was found to be 17.107, which is
significant at one per cent level. The calculated value of F-statistic is greater than
that of its corresponding critical value.
2.9.4 Item-wise expenditure of service depaements for pilgrims: The
amount spent on purchases has increased from Rs.609.26 lakhs in 1989 to
~s.1067.15 lakhs in 1998 (see Table 5.33). The purchases of service departments
for pilgrims include the cost incurred on the acquisition of furniture, plant and
machinery, utensils, clothes, paper, ink, blocks and chemicals, machinery spares,
binding material, petrol, diesel, consumables, rice, dhal, vegetables, gas, oil, ghee,
milk, curd, sugar, saffron, cardamoms, cashewnuts, dried grapes, firew~od,
insecticides, disinfectants, sanitary articles etc. The CGR was 5.30 per cent, which is
significant at one per cent level. tiowever, year to year changes are considerable.
The share of purchases in the expenditure of service departments for pilgrims has
varied between 55.31 per cent and 62A7 per cent during the period referred to.
The salary I1a5 conti~ii~our,ly ~II(:I.c~I~,(~~ [torn Rs.31.2.06 lakhs in 1989 to Rs.575.79
lakhs in 1998, recording a CGR of 8 per cent, which is significant at one per cent
level. It formed 30.41 per cent in 1989 as against 33,55 per cent in 1998, The
percentage of other benefits to staff constituted 0.65 in 1989 as compared to 1.20
in 1998, establishing a CGR of 18.40 per cent, which is significant at one per cent
level. Meanwhile, ups and downs in the yearly growth are noteworthy. The
proportion of others was 9.56 per cent in 1989 vis-a-vis 3.08 per cent in 1998. The
CGR was negative at 4.70 per cent, which is not significant. I n terms of mean
expenditure, purchases ranked first (58.68O10) followed by salary (33.62%), others
(6.51%) and other benefits to staff (1.19%). The CV was the highest in other
benefits to staff (46.28%) whereas it was the lowest in purchases (17.6l0/0). I t can
be summed up that, of the items of expenditure of service departments for pilgrlins,
purchases rank first with a share of neariy 59 per cent. Further, all the items of
expenditure, except others, record a significant growth. There is hornogoneity in the
expenditure on purchases as compared to the expenditure on rest of the items.
Table 5.33 : Item-Wise Segregation of Expenditure of Service Departments for Pilgrims of the TTD during 1989-98
Year 1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
Mean
W(%) CGR(%) 'ti cal
* Indicates significant at one per cent level NS: Not significant
Source : As in Table 5.1
(Rs lakhs)
Others 98.07 (9.56) 94.85 (9.08) 93.56 (8.47) 124.62 (10.24) 59.33 (4.07) 65.98 (4.79) 106.22 (6.68) 117.62 (7.88) 63.79 (4.45) 52.90 (3.08) 87.69 (6.51) 27.59 -4.70~' 1.44
~i
Others 151.72 (9.56) 157.17 (9.08) 170.94 (8.47) 258.95 (10.24) 135.33 (4.07) 163.51 (4.79) 291.78 (6.68) 347.93 (7.88) 199.29 (4.45) 178.31 (3.08)
Purchases 609.26 (59.38) 624.63 (59.78) 684.60 (61.96) 676.81 (55.64) 896.29 (61.47) 789.39 (57.27) 931.91 (58.59) 825.36 (55.31) 793.55 (55.33) 1067.15 (62.17) 789.90
Purchases 942.53 (59.38) 1035.01 (59.78) 1250.76
' (61.96) 1406.42 (55.64) 2044.43 (61.47) 1956.10 (57.27) 2559.96 (58.59) 2441.41 (55.31) 2479.06 (55.33) 3597.37 (62.17)
Constant
Salary 312.06 (30.41) 318.54 (30.49) 320.94 (29.04) 402.30 (33.07) 488.75 (33.52) 497.67 (36.11) 528.76 (33.25) 529.04 (35.45) 552.37 (38.51) 575.79 (33.55) 452.62 (33.62)
Current
Salary 482.75 (30.41) 527.82 (30.49) 586.35 (29.04) 835.98 (33 -07) 1114.83 (33.52) 1233.22 (36.11) 1452.51 (33.25) 1564.91 (35.45) 1725.61 (38.51) 1940.99 (33.55)
prices Other benefits
to staff 6.65
(0.65) 6.80
(0.65) 5.81
(0.53) 12.71 (1.05) 13.78 (0.94) 25.29 (1.83) 23.59 (1.48) 20.33 (1.36) 24.60 (1.71) 20.55 (1.20) 16.01 (1.19)
( : 1 21.84 5.30* 1 8.00* 4.61 8.15 I
prices Other benefits
to staff 10.29 (0.65) 11.27 (0.65) 10.62 (0.53) 26.42 (1.05) 31.44 (0.94) 62.67 (1.83) 64.81 (1.48) 60.15 (1.36) 76.85 (1.71) 69.29 (1.20)
46.28 18.40" 5.08
A glance at the Table 5.34 reveals that there is a significant variation among the
items of expenditure of sewice departments for pilgrims of the TTD during
Table 5.34 : Pasaalysis of Variance bemeen Items of Expenditure of Sewice Depa~ments for Pilgrims of the T"TD
Note : *Indicates significant at one per cent level Source : Table 5.33
pilgrims
Error Total
1989-98. This is so because the F-statistic was 154.83, which is greater than the
table value and, therefore, significant at one per cent level.
36 3 9
2.9.5 Medical expenses: The TTD runs a number of hospitals and dispensaries
for the sake of its employees, pilgrims, local residents (Tirumala) ek . The TTD
297579 4136989
manages Central hospital; medical office; First new choultry dispensary; Employees'
8266.1
dispensary at Tirumala; a dispensary at Tiruchanoor and the Bairagipatteda
dispensary, being run mainly for its employees. It also runs Ayuwedic dispensary;
Aswini hospital; Sri Venkateswara Training-Cum-Productivity Centre; Blood Bank; Sri
Balaji Institute of Surgery, Research and Rehabilitation for the Disabled; and
Vaikuntam Queue Complex dispensary for pilgrims, residents (Tirumala) and
outsiders (physically handicapped). The medical expenses of the TTU are classified
into two categories, namely, expenditure on employees and non-employees. The
expenditure on employees has shot up from Rs.49.65 lakhs in 1989 to Rs.85.37
lakhs in 1998 (see Table 5.35). The year 1996 recorded the highest expenditure at
Rs.90 lakhs. This is due to an increase in the expenditure of medical office. The
CGR was 6.10 per cent, which is significant at one per cent level. The share of
employees in the medical expenses was 53.05 per cent in 1989 vis-a-vis 67.38
per cent in 1998. I n the intervening period, fluctuations are noteworthy. The
amount spent on non-employees has declined from Rs.43.94 lakhs in 1989 to
Rs.41.32 lakhs in 1998 with fluctuations. The year 1994 reported the highest
Tablle 5.35 : Classification of Medical Expenses of the TTD into Employee and Non-Employee Categories during 11989-98
Notes : * Indicates significant a t one per cent level NS: Not significant
Source : As in Table 5.1
expenditure at Rs.121.32 lakhs, This hike is on account of increased expenditure
on Sri Balaji Institute of Surgery, Research and Rehabilitation for the Disabled. The
CGR was negative at 1.80 per cent, which is not significant. On an average,
employees' expenses formed 53.93 per cent and the rest, non-employees. There is
no significant difference between the means of expenditure of employees and non-
employees. A similar situation prevails between the CGRs of the aforesaid
Cateaories. The CV was 42.82 per cent in the expenses of non-employees whereas
18.31 per cent in the expenditure of employees. It can be concluded that, of the
medical expenses of the U D , employees account for more than half. The progress
in the medical expenses of employees is alone significant. The difference between
two means and two CGRs is also insignificant. There is heterogeneity in the
expenditure on non-employees as compared to that on employees. This is on
account of two reasons: the number of non-employees varies widely across the
period; and there exists a regular trend in the employee component.
2.10 Depaltment-wise expenditure: With the growth in the number of
departments, there has been a steady increase in expenditure of the 7TD also.
Among the depat-tments of the TTD, the proportion of expenditure of huzur office
was in the range of 11.66 - 22.73 per cent during 1989-98. The CGR was 11 per
cent, which is significant at one per cent level. The expenditure of choultries formed
9.01 per cent in 1989 as against 10.26 per cent in 1998, recording a CGR of 5.80 per
cent, which is significant at one per cent level. The expenditure each of information
centre and the health department was in the range of 2 - 5 per cent during 1989-
98. The CGRs were 11.40 per cent and 9.10 per cent in the former and the latter
respectively, which are significant at one per cent level. The share each of
transport, forest and garden departments was in the order of 1 - 3 per cent in the
reference period. The CGR was significant in the expenditures of the aforesaid
departments. The proportion of the museum department was in the range of 0.09 -
0.15 per cent. Tlle CGR was 3.00 per cent, which is significant at 5 per cent level.
The expenditure of others accounted for less than 0.50 per cent during the first five
years and varied between 2.20 per cent and 2.98 per cent in the last five years. The
CGR was 53.20 per cent, which is significant at one per cent level.
(31
Temples
Engineering
Huzur office
Choultr~es
Education
Canteen
Information centre
Health
Transport
1 Meidcal
Garden
Forest
Press
Vigilance/security
Editorial
Panchayat
Carry
Museum
Gthers
Notes : Figures in parentheses *Indicates sign~ficant a t one per cent level **Indicates significant at 5 per cent level NS: Not significant
Source : As in Table 5.1
i (2) 20.38 (27.47) 17.73 (23.90) 8.65 (11.66) 6.68 (9.01) 5.77 (7.78) 3.09 (4.i7) 1.84 (2.48) 1.71 (2.29) 1.69 (2.27) 1.45 (1.95) 0.80 (1.08) 1.19 (1.61) 0.69 (0.94) 0.64 (0.86) 0.77 (l-W) 0.35 (0.48) 0.48 (0.65) 0.11 (0.15) 0.16 (0.21) indicate
(3) 20.73 (25.34) 18.84 (23.03) 11.48 (14.04) 6.20 (7.58) 6.49 (7.94) 4.00 (4.88) 1.77 (2.15) 1.87 (2.29) 1.84 (2.25) 1.75 (2.15) 1.28 (1.56) 1.42 (1.74) 1.04 (1.28) 0.71 (0.85) 0.81 (0.99) 0.74 (0.9 1) 0.50 (0.61) 0.11 (0.14) 0.21 (0.26)
the percentage
(4) 21.83 (25.13) 18.74 (21.57) 11.42 (13.14) 6.38 (7.34) 6.63 (7.63) 4.26 (4.88) 1.86 (2.14) 2.09 (2.40) 2.04 (2.35) 1.97 (2.27) 1.46 (1.68) 1.42 (1.64) 1.61 (1.85) 0.77 (0.88) 0.84 (0.97) 2.80 (3.22) 0.47 (0.55) 0.12 (0.15) 0.19 (0.21)
to total
H he expenditure of the dairy department formed less than 0.75 per cent in the
entire period. The expenditure of the panchayat department constituted less than
one per cent barring 1991, when it was 3.22 per cent. The share each of press,
vigilance\securih/ and editorial office was in the range of 1 - 2 per cent. The
proportion of canteen and medical departments fluctuated between 3.01 per cent
and 4.88 per cent and between 1.75 per cent and 2.80 per cent sequentially. The
progress in the expenditure of each of these departments, namely, canteen
(negative), medical, press (negative), vigilance\security, editorial, panchayat and
dairy was insignificant during 1989-98. In terms of mean expenditure, engineering
department accoi~ntccl for 24.31 per cent, temples 19.91 per cent, huzur office
17.27 per cent, choultries 8.34 per cent and education 7 per cent. The proportion
each of information centre, transport, health, canteen and medical departments was
in the order of 2 - 4 per cent. The share each of press, garden, forest and other
departments was in the range of 1 - 2 per cent. I n the remaining departments, it
was below one per cent. The CV was 121.20 per cent in panchayat, 88.73 per cent
in others, 37,89 per cent in information centre, 34.51. per cent in vigilance/security
and 32.37 per cent in huzur office. I n the rest of the departments, it fluctuated
between 9 per cent and 25 per cent. It can be inferred that, of all the departments
of the TTD, expenditure is the highest in the engineering department. Three
departments, namely, temples, engineering and huzur office, account for more than
61 per cent in the expenditure of the TTD. The expenditure in twelve out of the
nineteen departments, recorded a significant growth in the study period. The
consistency is higher in the expenditure of dairy department when compared to the
rest of the departments. The aforesaid analysis clearly demonstrates the fact that
there is ar, unevenness in the magnitude of expenditure across the departments of
the TTD. This reflects on the priority accorded to them.
A glance at the Table 5.37 reveals that there is a significant variation between
the expenditures of various departments of the TTD during 1989-98. This is based
Table 5.37 : Analysis of Variance in the Expenditure of the TTD, Depa&ment-Wise
Note : * Indicates significant at one per cent level Source : Table 5.36
Source of variation
I n the expenditure of the WD, department- wise
on the fact that the calculated value of F-statistic was more than that of its critical
value. The F-statistic was 133.31, which is significant at one per cent level.
Degrees of freedom
18
2.11 Activity-wise: The TTD is a growing organisation which undertakes
diverisified activities. The activities of the TTD can be classified as religious,
Sum of squares
3355.80
educational, socio-welfare, publication, art and culture, bio-aesthetic, public utilities,
engineering and others. Out of the activities of the TTD, expenditure on education
Mean sum of squares
186.43
formed 5.42 per cent in 1989 as against 4.75 per cent in 1998 (see Table 5,38).
During this period, there were remarkable changes from year to year. The year
1990 recorded the highest at 6.04 per cent, The CGR was 3.30 per cent, which is
significant at one per cent level. The TTD has undertaken several socio-welfare
measures such as maintenance of charitable institutions, health, sanitation,
dispensaries etc. The expenditure on these activities constituted 8.30 - 11.39 per
cent during 1989-92 and 16.66 - 21.10 per cent in the remaining period. This
F-statistic
133.31*
Table 5.38 : A&iviQ-Wise Classification of Expenditure of the TTD during 1989-98
Year
(1) 1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
(Rs crores)
Others
(10) 6.71
(13.99) 7.80
(15.80) 7.09
(14.92) 7.67
(14.26) 9.31
(13.51) 8.86
(13.00) 9.74
(14.74) 7.46
(11,88) 9.22
(14.15) 8.71
(12.36) 8.26
(13.76) 11.96
2.80** 2.35
Constant prices Engineering
(2)
(16.66) 9.41
(15.68) 40.34 16.00* 5.44
(18.51) 9.71
(16.17) 17.31 5.30" 4.94
(26.15) 1 (18.57) Mean 1 14.59 12.98
CV(%) CGR(%) 't' cal
Religious
(3)
Socio- welfare
(5)
Public utilities
(4)
(4.75) 3.13
(5.21) 11.42 3.30* 4.10
(24.31) 1 (21.62)
3.98 (8.30) 4.46
(9.04) 4.82
(10.13) 6.13
(11.39) 12.30
(17.85) 12.29
(18.02) 11.79
(17.83) 12.83
(20.43) 13.74
(21.10) 11.74
(0.75) 0.55
(0.92) 20.58
-1.40NS 0.52
7.72 (16.11)
7.70 (15.60)
8.37 (17.60)
8.20 (15.24) 11.07
(16.06) 10.49
(15.39) 9.04
(13.68) 10.91
(17.37) 10.58
(16.24) 13.04
(1.80) 1.11
(1.85) 15.39 0. loNS 0.06 .,
11.46 13.63 (23.90) 1 (28.43)
19.66 5.10** 2.85
(0.45) 0.29
(0.48) 11.08 3.00*" 3.34
11.37 (23.03) 10.26
(2 1.57) 13.32
(24.75) 18.12
(26.29) 18.28
(26.81) 15.57
(23.56) 14.67
(23.36) 14.45
(22.19) 18.42
6.26 -0.70~' 0.99
Education @ (6)
12.98 (26.30) 12.41
(26.09) 13.56
(25.20) 12.97
(18.82) 13.43
(19.70) 14.37
(21.74) 11.70
(18.63) 11.66
(17.91) 13.08
Bio- aesthetic
(8)
Publication
(7) 2.60
(5.42) 2.98
(6.04) 2.67
(5.61) 2.84
(5.28) 3.13
(4.54) 3.17
(4.65) 3.75
(5.67) 3.20
(5.10) 3.62
(5.56) 3.35
Art and culture
(9) 0.63
(1.31) 0.72
(1.46) 0.65
(1.37) 0.40
(0.74) 0.41
(0.59) 0.45
(0.66) 0,47
(0.71) 0.71
(1.13) 0.57
(0.88) 0.53
0.94 (1.96) 1.12
(2.26) 1.05
(2.21) 1.42
(2.64) 1.35
(1.95) 0.90
(1.32) 1.04
(1.57) 1.01
(1.61) 0.97
(1.49) 1.27
0.28 (0.58) 0.23
(0.47) 0.24
(0.50) 0.27
(0.50) 0.27
(0.39) 0.31
(0.45) 0.33
(0.50) 0.31
(0,49) 0.31
(0.48) 0.31
@ excludes charitable institutions, institutions imparting Vedas, yoga, music, dance ,sculpture etc. Notes : Figures in parentheses indicate the percentage to total
* indicates significant at one per cent level ** Indicates s~gnificant at 5 per cent level NS: Not significant
Source : As in Table 5.1
abnormal and rapid increase is mainly due to heavy contribution made to SVIMS.
This is a deemed medical university. It came into being during 1993 as a result of
passing of an Act by AP state legislature. It was established with a view to provide
super speciality medical facilities to the people of the Rayalaseetna region of AP.
The CGR in the expenditure on socio-welfare was 16 per cent, which is significant at
one per cent level. The proportion of public utilities in the expenditure of the TTD
was in the range of 13.68 - 18.51 per cent. Here public utility activities include
construction of choultries, canteens, kalyanamandapams etc. The CGR was 5.30 per
cent, which is significant at one per cent level, The expenditure on other activities
like administration, transport, panchayat, garden, dairy farm etc constituted 13.99
per cent in 1989 as compared to 12.36 per cent in 1998, establishing a CGR of 2.80
per cent, which is significant at 5 per cent level. The publication activity covers
editorial office and press. The share of publication was in the order of 1.32 - 2.64
per cent while that of bio-aesthetic activity in the range of 0.59 - 1.46 per cent.
The CGR in the former was positive at 0.10 per cent, which is insignificant. However,
the CGR in the latter was negative at 1.40 per cent, which is not significant. The
expenditure on institutions imparting music, dance, sculpture etc constitutes
expenditure on art and cultural activities. The expenditure on art and culture
accounted for less than one per cent in the entire period. The CGR was 3 per cent,
which is significant at 5 per cent level. I n terms of average expenditure,
engineering accounted for 24.31 per cent, religious activities 21.62 per cent, public
utility 16.17 per cent, socio-welfare 15.68 per cent, others 13.76 per cent,
education 5-21 per cent, publication 1.85 per cent, bio-aesthetic activities 0.92 per
cent and art and culture 0.48 per cent. The CV was 40.34 per cent in socio-welfare,
20.58 per cent in b~o-aesthetic, 19.66 per cent in engineering, 17.31 per cent in
public utilities, 15.39 per cent in publication, 11.96 per cent in others, 11.42 per cent
in education, 11.08 per cent in art and culture and 6.26 per cent in religious
activities. From the foregoing analysis, i t can be concluded that, among ail the
activities of the TTD, expenditure on engineering activity ranks first with a share of
24.31 per cent. The growth in the expenditure related to all the activities of the TTD
is significant barring the expenditure on religious, publishing and bio-aesthetic
activities. The homogeneity is the highest in the expenditure on religious activity
when compared to the remaining activities.
It can be observed that there is a significant variation between the expenditures
on various activities of the l T D during 1989-98 (see Table 5.39). The F-statistic was
90.45, which is significant at one per cent level. I n other words, table value is less
than the F-statistic.
Table 5.39 : Analysis of Variance in the Expenditure of the TFD, Adiviw-Wise
the TTD, activity-wise
1 Error 81 1 272.59 1 3.37 1
: * Indicates significant at one per cent level Source : Table 5.38
Total
2.22 Item-wise: The TTD spends its income on different items as shown in
89 1 2707.69 [
Table 5.40. The expenditure on purchases was Rs.17.95 crores in 1989 as against
Rs.27.63 crores in 1998, recording a CGR of 4 per cent, which is significant at 5 per
cent level. Here 'purchases' include cost of acquiring land, jewcllery, plant and
machinery, utensils, furniture, rice, ghee, sugar, gas, saffron, flowers, medicines,
petrol and diesel, spare parts, laboratory equipment, cement, steel, water works
material, electrical installations, livestock etc. I n the expenditure of the TTD,
Table 5.40: Item-wise Classification of Expenditure of The T$D during 1989-98
Particulars (1) 1 Purchases
Salary and wages
Grants and contribubons
Vagapadt
Dtttam and a jitharn
Electrical
Other benefits to staff
Repairs and maintenance
Bio-aesthetic
Mirasyjsambhavana
Telephones and telegrams
Advertisement
Travel
Boarding
Inmrance
Rent and taxes
Stationery
Audit and legal
Others
Constani 1993 (6)
28.82 (41 81) 15.04
(21.82) 8.14
(11.81) 6.26
(9.08) 2.35
(3.41) 1.96
(2.84) 1.68
(2.44) 0.70
(1.02) 0.41
(0.59) 0.28
(0.41) 0.25
(0.36) 0.20
(0.29) 0.17
(0.25) 0.15
(0.22) 0.07
(0.10) 0.05
(0.07) 0.08
(0.12) 0.03
(0.C"l) 2.29
(3.32)
t prices 1994 -f7)
27.06 (39.69) 15.96
(23.41) 7.57
(11.10) 6.47
(9.49) 2.37
(3.48) 2.22
(3.26) 2.00
(2.93) 0.68
(1.00) 0.45
(0.66) 0.31
(0.45) 0.17
(0.25) 0.20
(0.29) 0.18
(0.26) 0.10
(0.15) 0.06
(0.09) 0.05
(0.07) 0.09
(0.13) 0.02
(0.03) 2.22
(3.26)
Mean
0 22.70
(37.81) 14.39
(23.97) 5.47
(9.11) 5.45
(9.08) 2.30
(3.83) 2.11
(3.51) 1.49
(2.48) 0.81
(1)
Purchases
Salary and wages
Grants and conb~but~ons
Vagapadr
D~ttam and a j i tham
Electr~cal
Other benefits to staff
Reparrs and maintenance
Bio-aesthetic
Mirasy/sambhavana
Telephones and telegrams
Advertrsement
Travel
Boarding
Insurance
Rent and taxes
Stationery
A~l.l;t and l e y !
1 m e r s Notes : Figures in parentheses
* Indicates significant at one per cent level ** Indicates significant at 5 per cent level NS: Not significznt
Source : As in Table 5.1
(1 1) 93.13
(39.22) 61.86
(26.05) 24.56
(10.35) 16.00 (6.73) 7.70
(3.24) 11.60 (4.88) 5.81
(2-44) 3.28
(1.36) 1.79
(0.75) 0.84
(0.35) 0.60
(0.26) 0.70
(0.29) 0.74
(0.31) 0.40
(0.17) 0.37
(0.16) 0 . a
(0.28) 0.30
(0.13) 0.12
(0.06) 7.04
(2.97)
(10) 70.62
(34.72) 56.24
(27.64) 29.38
(14.43) 11.80 (5.80) 5.83
(2.87) 9.57
(4.70) 4.43
(2.18) 2.44
(1.18) 1.78
(0.88) 0.69
(0.34) 0.70
(0.34) 0.68
(0.34) 0.68
(0.32) 0.68
(0.34) 0.27
(0.14) 0.09
(0.05) 0.19
(0.05j 0.36
(0.18) 7.02
(3.46)
(2) 27.77
(37.44) 15.12
(20.38) 1.80
(2.43) 9.04
(12.19) 2.47
(3.33) 1.80
(2.43) 1.m
(2.26) 1.25
(1.69) 0.98
(1.32) 0.13
(0.18) 0.22
(0.30) 0.17
(0.23) 0.19
(0.26) 0.18
(0.24) 0.10
(0.13) 0.10
(0.13) 0.07
(0.09) 0.21
(4) 31.29
(36.02) , 19.49
(22.43) 3.47
(3.99) 11.23
(12.93) 3.87
(4.46) 3.02
(3.47) 2.14
(2.46) 1.74
(2.00) 1.18
(1.37) 0.42
(0.48) 0.29
(0.34) 0.33
(0.38) 0.18
(0.21) 0.17
(0.19) 0.15
(0.17) 0.10
(0.11) 0.08
(0.08) 0.E
(0.06) 7.70
(8.85) to total
Current (6)
65.73 (41.81) 34.3 1
(21.82) 18.56
(11.81) 14.29 (9.08) 5.38
(3.41) 4.47
(2.84) 3.83
(2.44) 1.59
(1.02) 0.93
(0.59) 0.64
(0.41) 0.56
(0.36) 0.45
(0.29) 0.39
(0.25) 0.37
(0.22) 0.16
(0.10) 0.11
(0.07) 0.:8
(0.12) 0.06
(0.W) 1 5.22
(3.32)
(3) 34.83
(42.59) 17.32
(21.18) 2.39
(2.92) 9.30
(11.37) 3.52
(4.30) 2.44
(2.98) 1.59
(1.94) 1.59
(1.94) 1.19
(1.46) 0.16
(0.20) 0.25
(0.30) 0.20
(0.24) 0.19
(0.22) 0.18
(0.24) 0.09
(0.10) 0.30
(0.38) 0.10
(0. lZ j 0.05
( 5 ) 37.97
(33.961 25.76
(23.04) 4.67
(4.18) 14.55
(13.01) 4.68
(4.18) 3.64
(3.26) 3.37
(3.01) 1.77
(1.60) 0.83
(0.74) 0.67
(0.59) 0.50
(0.45) 0.40
(0.35) 0.29
(0.26) 0.26
(0.24) 0.18
(0.17) 0.09
(0.07) 0.19
(0.17) 0.10
(0.09) 11.89
(10.63)
Prices (TI
67.06 (39.69) 39.56
(23.41) 18.75
(11.10) 16.02 (9.49) 5.88
(3.48) 5.49
(3.26) 4.95
(2.93) 1.69
(1.00) 1.11
(0.66) 0.77
(0.45) 0.43
(0.25) 0.50
(0.29) 0.45
(0.26) 0.25
(0.15) 0.15
f0.W) 0.13
(0.07) 0.22
(0.13) 0.04
(0.03) 5.50
(3.26)
(8 ) 66.89
(36.841 44.89
(24.72) 20.26
(11.16) 15.07 (8.31) 8.54
(4.70) 5.48
(3.01) 4.61
(2.54) 1.94
(1.07) 1.29
(0.71) 0.61
(0.33) 0.55
(0.30) 0.46
(0.26) 0.56
(0.30) 0.36
(0.20) 0.23
(0.13) 0.06
(0.03) 0.24
(0.14) 0.10
jC.86) 9.43
(5.19)
(0.28) 1 (0.06) 10.90 6.10
(14.69) 1 (7.46) indicate the percentage
(9) 65.58
(35.30) 50.01
(26.94) 24.16
(13.01) 9.26
(4.98) 8.67
(4.67) 7.12
(3.84) 4.56
(2.45) 2.14
(1.15) 2.11
(1.13) 0.54
(0.29) 0.57
(0.30) 0.43
(0.24) 0.60
(0.32) 0.39
(0.21) 0.24
(0.13) 0.14
(0.08) 0.28
(0.14) 0.66
(0.35) 8.30
(4.47)
purchases formed 33.96 - 42.59 per cent with fluctuations. The expenditure on
salary and wages had gone up from Rs.9.77 crores to Rs.18.35 crores during 1989-
98. ~ l l e CGR was 8 per cent, which is significant at one per cent level. The share of
salary varied between 20.38 per cent and 27.64 per cent. The proportion of
amount spent on vagapadi was it-, the order of 4.98 - 13.01 per cent in the
reference period. The CGR was negative at 5.40 per cent, which is insignificant.
The proportion of grants and contributions was in the range of 2.43 - 14.43 per
cent. There was a remarkable growth in 1993 in this category due to contribution of
crores of rupees to SVIMS. The CGR was 27.70 per cent, which is significant at one
per cent level. The cost on other items has decreased from Rs.7.05 crores in 1989 to
Rs.3.58 crores in 1998 with to and fro changes. Here 'others' mean the expenditure
incurred on carriage inwards, entertainment, payments to archak~s, expenditure of
previous years, overtime wages etc. The CGR was negative at 11.50 per cent, which
is significant at one per cent level. The percentage share each of dittam and
arjitham, other benefits to staff and electrical charges was less than 5. The
proportion each of repairs and maintenance to fixed assets and bio-aesthetic plan
was in the range of 1 - 2 per cent, The share each of insurance, advertisement,
boarding, stationery, rent and taxes, telephones and telegrams, travel, mirasy
and sambhavana and audit and legal fees formed less than one per cent. On an
average, purchases have accounted for 37.81 per cent, salary and wages 23.97 per
cent, grants and contributions 9.11 per cent, vagapadi 9.08 per cent, others 5-96
per cent, dittam and arjitham 3.83 per cent, electrical charges 3.51 per cent, other
benefits to staff 2.48 per cent and repairs and maintenance to fixed assets 1.35 per
cent. The proportion each of the remaining items was below one per cent. he CV
in audit and legal fees was 87.14 per cent, stationery 83.13 Per cent, grants and
contributions 57.57 per cent and others 44.36 per cent. I n the rest of the items, it
fluctuated between 13.25 per cent and 34.86 per cent. It can be concluded that, of
the items of expenditure of the ITD, purchases occupy the first place. Further,
growth is significant in 9 out of 19 items. Furthermore, there is consistency in the
expenditure on repairs and maintenance as compared to that on remaining items.
A look at the Table 5.41 shows that the variation in the expenditure of the
TTD, in terms of items, is significant at one per cent level. The F-statistic was
estimated to be 147.99, which is more than table value and, therefore, significant at
one per cent level,
Table 5.41 : Analysis of Variance in the Expenditure of the TT;D, Item-Wise
Error 1 171 400.83 1 7.34 I I
Source of variation
In the expenditure of the TTD, item-wise
Total 189 1 6644.83 1 - -. l.zzx3 Mote : * Indicates significant at one per cent level Source : Table 5.40
Degrees of freedom
18
3. Budget estimates and actual expenditure: The estimates and actual
expenditure of the TTD for the period 1989-98 are presented in Table 5.42. It can
Sum of squares
6244.00
be observed that the actual expenditure exceeded the estimates during 1993 and
1994 only. In other words, targets were less than the actuals during the 10
Mean sum of squares
346.89
year period except during the aforesaid two years. The actual expenditure was
F-statistic
147.99*
Rs.68.93 crores and Rs.68.18 crores in 1993 and 1994 as against the estimates of
Rs.63.08 crores and Rs.63.05 crores in 1993 and 1994 respectively. This was due to
increased expenditure on temples, engineering division and general administration
head. The share of actual to estimated expenditure oscillated between 79.89 per
cent and 109.27 per cent. The targets were not achieved during 8 years while
they were exceeded in two years. On an average, the level of performance o f
budget estimate to actual was 89.53 per cent. It can be concluded that the actual
expenditure surpassed the budget estimates in 2 out of 10 years. A contrary
situation prevailed in the remaining 8 years. The targets were unfulfilled due to
either the budget estimates were unrealistic or because there was a resource
crunch. Further, the Tm follows the technique of performance budgeting, which is
Table 5.42: Estimates and Aaual Expenditure of the mD during Z98S-98
Source : As in Table 5.1
1992 1993 1994 1995 1996 1997 1998 Mean
an outdated one, The individual departments in the 7TD prepare their budgets
based on the aforesaid method. The problem of non-conformity of actual
61.01 63.08 63.05 67.32 73.65 77.88 85.94 67.05
expenditure to budget estimates is due to performance budgeting. The interference
of the AP State Government in the financial affairs of the TTD is also one of the
53.81 68.93 68,18 66.10 62.80 65.12 70.45 60.03
reasons for not fulfilling the budget estimates. I t can be inferred that the budgeting
departl*:ent lacks imagination and foresight. It is suggested that, in future,
88.20 109.27 108.14 98.19 85.27 83.62 81.98 89.53
estimates should be arrived at with a realistic view point. Only then, the budgeting
exercise serves the intended purpose. It is also suggested that the TTD should
126,77 143.88 156.24 184.93 217.85 243.30 289.72 166.22
111.81. 157.23 168.95 181.57 185.76 203.45 237.50 148.91
adopt the modern techniques of budgeting, namely, zero based budgeting, which is
being followed by the AP state Government since 2000-2001,
4. Comparative analysis: Table 5.43 presents a comparative analysis of the
expenditure of the TTD and the SDMVD. The expenditure of SDMVC, includes the
cost incurred on the construction of guest houses, cottages, utensils, furniture, plant
and machinery, clothes, salary, purchase of materials such as dhal, rice, ghee, oil,
camphor, kumkum, cashewnuts, sugar, printing and stationery, postage, telegrams,
license fee, taxes etc. The expenditure of SDMVD has gradually increased from
Rs.0.50 crores in 1989 to Rs.4.16 crores in 1998, except in 1993 and 1996, when
Fable 5.43 : Comparative Analysis of Expenditure of the llXD and the SDMVD during 1989-98
Note : *Indicates significant at one per cent level Source : As in Table 5.1 and Relevant Budget Estimates of SDMVD, Vijayawada.
there was a decline. The CGR was 20.79 per cent, which is significant at one per
cent level. The progress in the expenditures of both the temples is significant at one
per cent level. However, growth in the expenditure of SDMVD is 4.52 times that
1993. 1992 1993 1994 1995 1996 1997 1998 Mean
CV(%) CGR(%) 't' cal
'rr 't' cal
47.56 53.81 68.93 68.18 66.10 62.80 65.12 70.45 60.03 14.70 4.60% 4.46
1.94 2.75 1.75 2.25 3.08 2.87 3.56 4.16 2.38
48.03 20.79* 6.95 0.63" 2.90
96.08 95.14 97.52 96.81 95-55 95.63 94.82 94.42 96.19
86.90 111.81 157.23 168.95 181.57 185.76 203.45 237.50
--
3.54 5.71 4.00 5.58 8.45 8.49
11.12 14.04
of the TTD. The share of SDMVD in the expenditure of both the devasthanams
was 1.03 per cent in 1989 as against 5'58 per cent in 1998. In other words, the
share of the TTD is 98.97 per cent and 94,42 per cent in the former and the latter
respectively. I n the intervening period, fluctuations are noteworthy. On an average,
the expenditure of the TTD formed 96.19 per cent and the rest, SDMVD. The CV
was 48.03 per cent in the SDMVD while i t was 14.70 per cent in the TTD. The co-
efficient of correlation ('r') between the expenditures of the 'TTD and the
SDMVD was 0.63, which is highly significant at one per cent level. This is
due to the fact that the calculated value of 't' is more than that of its corresponding
critical value. It means that there is a direct relationship between the expenditures
of the TPD and the SDMVD. It can be concluded that, in the total expenditure, the
TPD accounts for a little over 96 per cent. Further, though the growth in both the
expenditures is significant, i t is faster in SDMVD as compared to the TTD.
Furthermore, homogeneity is more in the expenditure of the TTD than that of the
SDMVD. Finally, 'r' between them is positive and significant.
Recommended