Public Administration in Ancient India c16.39

c16.39

The allocation of funds to the various items of expenditure depended upon the respective needs of the departments. In order to provide against contingencies, wise financiers of old always considered it prudent to budget for a surplus after meeting all expenditure. Some of them, perhaps, were over-cautious in this respect. The views of such financiers are expounded in the Sukranīti, according to which only one-half of the State revenue was to be spent for the six purposes of administration in the following proportions: (1) the salaries of headmen,—one-twelfth; (2) the army,—three-twelfths; (3) charities,—one-twenty-fourth; (4) expenses incurred for works of public utility,—one-twenty-fourth; (5) salaries of officials,—one-twenty-fourth; (6) personal expenses of the King and of the royal household,—one-twenty-fourth.¹ According to the Sukranīti, there was to be enough money in the treasury to cover public expenses for twenty years.²