Selangor Menteri Besar Tan Sri Abdul Khalid Ibrahim Sunday said the process of accumulating surplus funds by the state government was something difficult to achieve and a careful strategy was necessary to expend the money.

He said the criticism made against him by Opposition Leader Datuk Seri Anwar Ibrahim at a forum in Petaling Jaya yesterday that he (Abdul Khalid) had failed to make good on the state's revenue and instead was proud to have surplus funds was a normal criticism.

"To me, it (criticism) is a normal thing and I regard Anwar as encouraging us to have more discussions to come up with the best strategy to manage the state funds," he told reporters after handing over cows for the Aidiladha sacrifice at Masjid Kampung Pendamar, here.

Abdul Khalid said it was because it was hard for the state government to have surplus fund that it was careful in its spending so that the people would know what the money was spent for.