Section 3 of Andhra Pradesh Fiscal Responsibility And Budget Management Act, 2011

Fiscal Management Objectives - The State Government shall, - (a) take appropriate measures to eliminate the revenue deficit and thereafter build up adequate revenue surplus and contain the fiscal deficit at a sustainable level, and utilize such surplus for discharging the liabilities in excess of the assets or for funding capital expenditure; (b) pursue policies to raise non-tax revenue with due regard to cost recovery and equity; and (c) lay down norms for prioritisation of capital expenditure, and pursue expenditure policies that would provide impetus for economic growth, poverty reduction and improvement in human welfare.