Rs 2,790.41 crore was passthrough transactions
Our Correspondent
Kohima | September 14
Out of the total expenditure of Rs 18,858.47 crore incurred by the State of Nagaland during the financial year 2024-25, a portion of Rs 2,790.41 crore (14.00%) pertained to passthrough transactions such as Finance Commission grants (Rs 90.54 crore), labour cess collected and kept in Government Account and transferred to the Building and Other Construction Workers’ Welfare Board (Rs 12.78 crore), transfer of Central share received by the State on Centrally Sponsored Schemes (Rs 2,184.47 crore), transfer of NPS contributions from the designated major head in Public Account to designated fund manager (Rs 502.62 crore), etc.
This was stated in the Report of the Comptroller and Auditor General of India on State Finances for the year 2024-25 (Report No. 2 of 2026- State Finances Audit Report).
The report stated that the State’s expenditure is predominantly revenue-oriented, reflecting high routine and administrative outlays that constrain fiscal flexibility.
Capital expenditure, while essential for infrastructure and long-term growth, remains relatively modest, indicating modest investment in asset formation.
The overall pattern suggests a tilt toward consumption rather than productive investment, which could limit the State’s capacity to support sustainable economic growth, the report stated adding that strengthening capital spending alongside controlled revenue expenditure would be important for enhancing fiscal sustainability and growth prospects.
The State’s expenditure is dominated by general services, reflecting substantial administrative and routine governance costs.
Rising allocations to social services indicate a welfare-oriented focus on health, education, and social protection, the report stated.
Expenditure on economic services, however, has been uneven, suggesting inconsistent support for growth-promoting initiatives such as infrastructure and industry, it stated.
Table: Sector-wise Total expenditure (Rs in crore)
Parameters | 2020-21 | 2021-22 | 2022-23 | 2023-24 | 2024-25 |
General Services | 5,509.64 | 6,036.99 | 7,267.61 | 7,746.38 | 8,412.39 |
Social Services | 3,646.72 | 4,294.62 | 4,840.22 | 5,372.61 | 5,788.91 |
Economic Services | 3,567.63 | 3,379.32 | 4,006.75 | 4,823.23 | 4,656.82 |
Others* (Grants to Local Bodies and Loans and Advances) | 5.61 | 2.61
| 0.35
| 0.35 | 0.35 |
Source: Finance Accounts of respective years *bifurcated from Economic Services
