After the fourteenth finance commission award, the Central Government schemes are divided now into central sector schemes and centrally sponsored schemes (CSS).
Central sector schemes are schemes with 100% funding by the Central government and implemented by the Central Government machinery. The central sector schemes are mainly formulated on subjects mainly from the Union List. Besides, there are some other programmes that various Central Ministries implements directly in States and UTs which also comes under Central Sector Schemes. In these schemes, the financial resources are not shifted to states.