The Standing Committee on Home Affairs has noted that budget allocations to Central Armed Police Forces (CAPFs) like the CRPF, BSF, and CISF often fall short of projections.

This issue is compounded by challenges in procurement and modernisation efforts. For instance, the Modernisation Plan IV for CAPFs, which aims to enhance operational capabilities through modern weapons and IT solutions, has faced delays due to procurement complexities and tender issues.

In the Union Budget for 2025-26, the CRPF received an allocation of ₹35,147.17 crore, the BSF got ₹28,231.27 crore, and the CISF was allotted ₹16,084.83 crore.

While these allocations represent an increase from the previous year, they may still not fully meet the operational needs and modernization goals of these forces. The bulk of the expenditure for CAPFs is directed towards revenue expenses such as salaries and operational costs, with only a small fraction allocated for capital expenditures like equipment procurement.

The Committee has also highlighted the over-reliance of states on CAPFs for maintaining law and order, which affects their operational efficiency. It has recommended that states enhance their police capabilities to reduce this dependency.

Many states have not fully reimbursed the central government for the deployment of CAPFs, further straining resources.

Despite these challenges, the allocations for CAPFs remain crucial for ensuring national security and border protection.

Comparison of Revenue Expenditure To Capital Expenditure

The revenue expenditure of Central Armed Police Forces (CAPFs) like the CRPF, BSF, and CISF typically outweighs their capital expenditure due to the nature of their operations. Revenue expenditure includes costs such as salaries, operational expenses, and maintenance, which are essential for day-to-day activities and are fully expensed in the same financial year.

These expenses are recurrent and necessary to sustain operational capabilities.

In contrast, capital expenditure is focused on long-term investments such as purchasing equipment, vehicles, or upgrading infrastructure. While crucial for enhancing operational efficiency and modernization, capital expenditures are generally smaller compared to the bulk of revenue expenses. The allocation for capital expenditures is often limited, which can hinder the modernization and procurement needs of CAPFs.

For instance, a significant portion of the CAPFs' budget is allocated towards salaries and operational costs, leaving a smaller fraction for capital expenditures like equipment procurement and infrastructure development. This imbalance highlights the challenge CAPFs face in balancing immediate operational needs with long-term modernisation goals.

Here is a summary of the comparison:

Expenditure TypePurposeExamplesAccounting Treatment
Revenue ExpenditureMaintain day-to-day operationsSalaries, operational costs, maintenanceFully expensed in the current year, recorded in the income statement
Capital ExpenditureEnhance long-term capabilitiesEquipment purchases, infrastructure upgradesRecorded as assets, depreciated over time, reflected in the balance sheet

Both types of expenditures are vital, the revenue expenditure of CAPFs tends to dominate due to the ongoing nature of their operational activities.

PTI