Expenditure on Raising, Training & Equipping :
This expenditure is shared between the Centre and the State/UT share is as under:
(a)North Eastern States -Manipur, Meghalaya, Mizoram, - 50%
Nagaland, Sikkim and Tripura
(b)All other States/UTs including Assam - 25%
Government of India vide their letter dated 24.07.2000 has fixed pay of Duty allowance and Parade/Training Allowance of Home Guards at Rs. 45/-.
Out of Rs.45, 50% is reimbursed to the North-Eastern States.
Remaining states is reimbursed at the rate of 25%.
Expenditure on Duty Allowance :
The employing authority pays the expenditure.
For deployment during elections for Lok Sabha/Vidhan Sabha expenditure is shared between Centre and State Govts on a 50:50 basis.
State of J&K :
Expenditure on establishment, transport, equipment arms & equipment, training aids and office expenses 100% cost is borne by the Centre up to the authorized scale of these items.
Expenditure on duty allowance and training allowances is shared as under:-
Two months a year 100% cost borne by Centre.
Another three months 80% cost borne by Centre.
Balance expenditure on any further deployment is borne by State.
Border Wing Home Guards:
The expenditure on raising and training of Border Wing Home Guards upto the authorized strength in the States of Punjab, Rajasthan and Gujarat is shareable between the Central and State Government at 75:25 basis on items specified in the scheme.
The authorized items of expenditure in respect of Border Wing Home Guards in the States of Assam, Meghalaya, Tripura and West Bengal is shareable by the Government of India at 100%.