The discussion paper has used both primary and secondary sources of data. The important sources of budget data in the district are the Annual Financial Statements and the Quarterly Progress Reports of the Integrated Child Development Services (ICDS), National Health Mission (NHM) and Samagra Shiksha Abhiyan (SMSA). Similarly, the Annual Work Plan & Budget (AWP&B), Project Implementation Plan (PIP) and the Annual Programme Implementation Plan (APIP) of schemes provide budget information of the water and sanitation component. The paper has reviewed the AWP&B, PIP and APIP of SMSA, NHM and ICDS for collating allocation and physical targets. Reports of the Central Finance Commissions (CFC), State Finance Commissions (SFC) and scheme guidelines have been reviewed and referred to document relevant data and information.