Developmental Expenditure
Developmental expenditure refers to government spending that is aimed at promoting economic growth and development. It includes investments in infrastructure, social welfare programs, education, healthcare, and other sectors that contribute to the overall development of the country.

Irrigation Expenditure
Irrigation expenditure is a type of developmental expenditure. It involves the financing of projects related to the construction and maintenance of irrigation systems, such as canals, dams, and reservoirs. Irrigation is crucial for agriculture and plays a vital role in increasing agricultural productivity and ensuring food security. By investing in irrigation infrastructure, the government aims to enhance agricultural production, reduce dependence on rainfall, and improve the overall livelihoods of farmers.

Civil Administration
Civil administration refers to the administrative machinery of the government responsible for implementing policies, delivering public services, and maintaining law and order. While civil administration is necessary for the smooth functioning of the government, it is not considered a developmental expenditure as it primarily focuses on the day-to-day operations of the government rather than promoting economic growth and development.

Debt Services
Debt services refer to the payment of interest and principal on government debt. This expenditure is not considered developmental as it does not contribute directly to economic growth or development. Rather, it is a financial obligation that the government must fulfill to repay the loans it has taken from domestic or international sources. Debt services are typically funded through the government's revenue or by taking on additional debt.

Grant-in-Aid
Grant-in-aid refers to the financial assistance provided by the central government to state governments, local bodies, or other organizations for specific purposes. While grant-in-aid can be used for developmental purposes, it is not inherently a developmental expenditure. The utilization of grant-in-aid depends on the specific purpose for which it is provided, and it can be used for both developmental and non-developmental activities.

In conclusion, among the given options, irrigation expenditure is considered a developmental expenditure as it directly contributes to economic growth and development by improving agricultural productivity and ensuring food security.