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.