Over the past decade, the policy discourse on tracking public expenditure in India has gained more importance. One of the main reasons for the increasing scrutiny of government budgets and their implementation has been the strategies followed by civil society organisations (CSOs), mass movements and international development agencies working in the country. These stakeholders have laid emphasis on decentralisation from the perspective of marginalised and disadvantaged sections of the population. Among the disadvantaged sections of society, SCs and STs have been the most excluded and neglected throughout the process of development programmes and policies of successive Union and state governments. They have remained the most disadvantaged sections due to socioeconomic exploitation and isolation over a long period. In order to ensure direct “policy-driven” benefits for Scheduled Castes (SCs) and Scheduled Tribes (STs) through specific interventions, the Planning Commission during the 1970s introduced plan strategies known as the Special Component Plan (SCP) and the Tribal Sub Plan (TSP). The name Special Component Plan for SCs (SCP) was changed to Scheduled Caste Sub Plan (SCSP) in 2006. The main objective of SCSP and TSP was for channelling Plan funds for the development of SCs and STs in accordance with the proportion of these communities in the total population (16.6% and 8.6% respectively at the national level as per 2011 Census of India). In view of this, the present paper tries to present an overview on Sub-Plan for Schedule Castes / Schedule Tribes in India during the period of 2004-2012.