| Variable | ADF test value | 1% critical value | 5% critical value | 10% critical value | Prob. | Test results | conclusion |
| Revenue | −5.76 | −4.12 | −3.49 | −3.17 | 0.0001 | Reject H0 | Smooth |
| Expenditure | −7.62 | −4.14 | −3.49 | −3.18 | 0.0000 | Reject H0 | Smooth |