India’s economic progress is heavily reliant on public spending. With increased government duties and participation in the country’s economic activity, the level of spending by the government in a populous nation like India is rapidly expanding. Public expenditure is classified into two types: developmental and non-developmental expenditures. The government's development expenditure is primarily focused on developmental initiatives like transportation, manufacturing, health facilities, and educational institutions. Non-developmental expenditure is largely maintenance-related, such as law and order, defence, and administrative services. This research paper is based on the descriptive and analytical research framework. This study aims to analyse the trend and composition of public expenditure in Tamil Nadu in recent years with the support of secondary data collected from RBI and statistical reports of the government of Tamil Nadu. It is also focused on providing a budget recommended by the government of Tamil Nadu for the better allocation of resources for various developmental purposes. To achieve this technical objective, secondary data has been sourced from various published agents such as RBI and government data. The data presented in this figure are development expenditures of the state. The expenditure was recorded as Rs. 407,906 crores and it has been improved to Rs. 1,078,265 crores in the year 1998–99. Despite being a generally well-managed state, Tamil Nadu may use some judicious fiscal correction. The overall spending-to-GDP ratio is kept within reasonable bounds, but certain areas, especially infrastructure, need to be given more priority in terms of both asset creation and upkeep.