lannin in ndia      5.47
     governments. CSSs are formulated in subjects                   such schemes are given in the Statement
     from the State List to encourage states to prioritise          16 of the Expenditure Budget Vol. I. There
     in areas that require more attention. Funds are                can be one time ACA and advance ACA.
     routed either through the Consolidated Fund of                 One time ACA are assistance given by the
     the states and or are transferred directly to state/           Planning Commission to particular states
     district level autonomous bodies/implementing                  for undertaking important state specific
     agencies. As per the Baijal Committee Report                   programmes and schemes. These are one
     (1987), CSSs have been defined as the schemes                  time assistance and thus not recurring.
     which are funded directly by Central ministries/               These assistances are discretionary in
     departments and implemented by the states or                   nature. Advance ACA are advances
     their agencies, irrespective of their pattern of               given to Special Category States in times
     financing, unless they fall under the Centre’s                 of financial stress and recoverable in 10
     sphere of responsibility, i.e., the Union List.                years.
          Conceptually, both CSS and Additional               (iii) Special Central Assistance (SCA):
     Central Assistance (ACA) schemes have been                     This is provided for special projects
     passed by the Central Government to the state                  and programmes, e.g., Western Ghats
     governments. The difference between the two has                Development Programme, Border Areas
     arisen because of the historical evolution and the             Development Programme, etc. (in
     way these are being budgeted and controlled and                exceptional situations, ACA, may also be
     release of funds takes place. In case of CSSs, the             provided). This special plan assistance is
     budgets are allocated under concerned ministries               given only to Special Category States to
     themselves which look after the entire process of              bridge the gap between their Planning
     the release of funds, too.                                     needs and resources. In other words,
                                                                    SPAs are ACA for the special category
     centrAl PlAn AssistAnce                                        states.
     Financial assistance provided by the GoI to                CPA is provided, as per scheme of financing
     support State’s Five Year Plans is called Central     applicable for specific purposes, approved by the
     Plan Assistance (CPA) or Central Assistance (CA),     Planning Commission. It is released in the form
     which primarily comprises the following:              of grants and/or loans in varying combinations, as
          (i) Normal Central Assistance (NCA):             per terms and conditions defined by the Ministry
              The distribution of the NCA is formula       of Finance, Department of Expenditure. Central
              based (Gadgil-Mukherjee Formula) and         assistance in the form of ACA is provided also
              is untied. Gadgil Formula of determining     for various Centrally Sponsored Schemes, viz.,
              the Central Assistance to the State is       Accelerated Irrigation Benefits Programme,
              being adopted from the Fourth Plan and       Rashtriya Krishi Vikas Yojana, etc., and SCA is
              revised subsequently—allocation is made      extended to states and UTs as additive to Special
              by the Planning Commission.                  Component Plan (renamed Scheduled Castes
         (ii) Additional Central Assistance (ACA):         Sub Plan) and Tribal Sub Plan. Funds provided
              This is provided for implementation of       to the states under Member of Parliament Local
              externally aided projects (EAPs), and for    Area Development Scheme (MPLADS), i.e., Rs.5
              which presently there is no ceiling. Unlike  crore per annum per MP also count as CA central
              NCA, this is scheme based. The details of    assistance.