State Budget of MP 2016-17: Is it a mathematical exercise only?

Madhya Pradesh Government presented a budget of Rs. 158713.04 crore[1] with a revenue surplus of Rs. 3509.81 crore (cr.). The fiscal deficit is estimated at Rs. 24913 cr. which is 3.49% of the Gross State Domestic Product (GSDP). In the previous year the deficit was pegged at 2.99% maintaining the Fiscal Responsibility and Budget Management (FRBM) guidelines.