To manage public expenditure efficiently, the Planning Commission has set up a high level expert committee with Dr C Rangarajan, chairman, Economic Advisory Council to the Prime Minister, as its head. The 18-member committee will suggest an action plan for abolition of the classification of expenditure into plan and non-plan, which is being followed at present. The Eleventh Plan document said that such classification leads to inconsistency. The document suggested major changes in the implementation machinery of the Plan that have occurred in the past. It has emphasised the need to clarify the scope of the public sector plan. The committee will define the scope of the public sector plan and changes in the administrative machinery for its implementation. It will also ensure proper accounting of resources from centre to the states. With principal finance secretaries from West Bengal, Tamil Nadu, Madhya Pradesh, Assam and Maharashtra as its members, the committee will look into the accountability concerns in transferring funds directly to the state or district bodies under the centre sponsored schemes to save dilution of accountability. Secretary, Planning Commission and Deputy Governor, Reserve Bank of India will also be a part of the committee besides others and will also be classifying expenditure as revenue or capital depending on the end use.