ANNEXURE - prad-nepal.comprad-nepal.com/add_study/rev_assign_n_fiscal_annexure.pdf · Annex List...

REVENUE ASSIGNMENT AND

FISCAL GAP ANALYSIS OF LOCAL BODIES IN NEPAL

ANNEXURE

Submitted to

Local Body Fiscal Commission Secretariat/ Decentralization Advisory Support Unit (DASU)

Submitted by

Study Team August, 2005

ANNEXURE

Annex List

Annex I

Annex I-II List of Officials consulted Annex I-III DDC Questionnaire Annex I-IV Municipalities Questionnaire Annex I-V VDC Questionnaire Annex I-VI District Education Office Questionnaire Annex I-VII District (Public) Health Office Questionnaire Annex I-VIII District Agriculture Development Office Questionnaire Annex I-IX District Livestock Services Office Questionnaire Annex I-X District Technical Office Questionnaire

Annex III

Annex III-I Annual Unit Cost Estimation of Health Post Base Case – Mountain

Annex III-II District Indicators: Health and Education Allocation Annex III-III Descriptive Statistics of the Variables Used in Regression Technique Annex III-IV Detail Expenditure Breakdown of VDCs According to DDCs, 2059/60 &

2060/61

Annex IV

Annex IV-I Tax Revenue (Central) Annex IV –II Non-tax Revenue (Central) Annex IV -III Average internal Revenue of Selected VDCs during FY 2001/02 to

2003/04 Annex IV-IV Aggregate Revenue of Municipalities for FY 2000/01 to 2002/03 Annex IV-V Average Internal Resources of DDCs during FY 2001/02 and 2002/03 Annex IV -VI Average Expenditure of Selected VDCs (2058/59 to 2059/60) Annex IV -VII Municipalities Fund by Source during FY 2000/01 to 2002/03 Annex IV -VIII (a) Average Municipalities Fund by Source during FY 2000/01 to 2002/03 Annex IV -VIII (b) Grant Allocation to Municipalities during 2001/02 to 2004/05 Annex IV –IX Expenditure of Selected Districts 2060/61 Annex IV –X Pattern of District Development Programmes during FY 2058/59 to

2060/61

Annex V

Annex V-I Proposed Revenue Assignment and impact

Annex VI

Annex VI-I (a) Fiscal Gap of Selected DDCs Annex VI-I (b) Income Expenditure and Fiscal Gap Estimation of Selected Districts Annex VI-II (a) Fiscal Gap of Selected Municipalities Annex VI-II (b) Income Expenditure and Fiscal Gap Estimation of Selected Municipalities Annex VI-III Institutional set up and role of agencies in a decentralized system

ANNEXURE FOR

CHAPTER ONE

Annex I-II

1

Name of Consulted People during field visit District Office Name of person consulted Designation

Jhapa

DDC Mr. Prem Prakash Uprety LDO

Municipality:

Mechinagar Mr. Ram Krishna Uprety Executive Officer

VDCs:

Charpane Mr. Tulasi Pd. Bhandari VDC Secretary

Sanischare Mr. Laxmi Pd. Timilsina VDC Secretary

Chandragadhi Mr. Santosh Dahal VDC Secretary

PHC:

Dhulabari

Solukhumbu

DDC Mr. Ram Dhin Yadav LDO

DTO Mr. Ramesh Kumar Chaudary Act. Chief

Mr. Ramesh Malhotra Engineer

VDCs:

Namche Mr. Govind Khatiwada VDC Secretary

Nele Mr. Ram Kumar Karki VDC Secretary

Bung Mr. Tirtha Raj Adhikari VDC Secretary

PHC:

Salleri Mr. Surya Bdr. Magar AHW

DEO Mr. Megh Nath Sharma DEO

DAO Mr. Parshu Ram Singh Planning Section

DLSO Mr. Sivaji Pd. Das Livestock Dev. Officer

Kavre

DDC Mr. Anil Kumar Thakur LDO

Mr. Tara Nath Banjara Asst. Accountant

DTO

Municipality:

Panauti Mr. Madhusudhan Burlakoti Executive Officer

Mr. Keshab Thapa Engineer

Dhulikhel

VDCs

Pokhari Narayansthan Mr. Chandra Kant Tripathi VDC Secretary

Mathurapati Fulbari Mr. Udhav Pd. Pathak VDC Secretary

PHC

Dhulikhel Dr. Araya Pokhrel Med. Officer

DHO Mr. Asta Ratna Tuladhar DHO

Mr. Janardhan Neupane Statistical Assistant

DEO

DAO Mr. Danda Pani Khanal Snr. Agri.Dev. Officer

DLSO Mr. Uttam Bhattari Office Chief

Rasuwa

DDC Mr. Madhav Pd. Gadtaula LDO

Mr. Sri Krishna Bdr. Bi Ka Program Officer

Mr. Kaisang Tandup Tamang Asst. Accountant

DTO

VDCs

Dhunche Mr. Druba Bdr. Karki VDC Secretary

Chilime Mr. Deepak Bhattari VDC Secretary

District Hospital

Dhunche Mrs.Nandu Sillwal Paudel Sr. Med Officer

DHO

DEO Mr.Srikunj Paudel Act. DEO

DAO Mr.Hari Kant Mishra Technical Officer

Mr. Kamal Sharma Technical Officer

DLSO Mr. Madhav Pd. Tiwari Administrator

Mr. Buddhi N Neupane Deputy Technical Officer

Annex I-II

2

District Office Name of person consulted Designation

Parsa

DDC Mr. Dilip Kumar Chapagain LDO

Municipality:

Birgunj Mr. Bijaya Dangol Tax Chief

VDCs

Pokhariya,Namuna VDC

Mr. Kuluttam Pd. Pokharel VDC Secretary

Aalau Mr. Bal Krishna Dahal VDC Secretary

PHC

Pokhariya Dr. Bishnu Paudel Med Officer

Mr. Indra Dev. Shah Sr. AHW

Chitwan

DDC Mr. Binod Prakash Singh LDO

Mr. Seskant Sharma Planning and Admin. Officer

Municipality:

Bharatpur Mr. Leela Raj Kharel Revenue Officer

Mr. Jeev nath Kadel Revenue Dept.

VDCs

Geeta Nagar Mr. Rishi Ram Paudel VDC Secretary

Khareni Mr. Min Pd. Paudel VDC Secretary

Dahakhani Mr. Bedh Pd. Bajgain VDC Secretary

DPHO Mr. Mohammad Daaud DPHO

District Hospital Dr. Dil Bdr KC Med.

DEO Mr.Shyamji Aatithi DEO

Nawalparasi

DDC Mr. Tara Bdr. Karki LDO

Municipality

Ramgram Mr. Kundan Kumar Chaudhari Accountant

VDCs

Sunwal Mr. Tej Bdr. Sonare VDC Secretary

Jamunia Mr. Khem Pd. Dhungana VDC Secretary

Tilakpur Mr. Lekh Nath Devkota VDC Secretary

Palpa

DDC Mr. Khadananda Chaulagain LDO

Municipality

Tansen CEO

VDCs

Bardipokhara Mr. Laxman Ghimire VDC Secretary

Pokharachowk Mr. Jayadeep Panthi VDC Secretary

Madanpokhari Mr. Tek Raj Bhattari VDC Secretary

DPHO Mr. Dhiraj Khati Health Assistant

Syangja

DDC Mr. Surya Bhakta Khanal LDO

Mr. Bal Ram Paudel Asst. Accountant

DTO Mr. Narayan Pd. Shrestha Engineer

Municipality

Putalibazzar Mr. Hum Nath Sharma Dhakal Executive Officer

VDC:

Sirsekot Mr. Deepak Dhakal VDC Secretary

Jagatradevi Mr. Rajesh Paudel VDC Secretary

Sri Krishna Gandaki Mr. Gopi Krishna Aryal VDC Secretary

Dhulahiti Mr. Shova Chanda Regmi VDC Secretary

Bahakot Mr. Iswori Pd. Regmi VDC Secretary

Chisapani Mr. Ek Narayan Pokhrel VDC Secretary

DPHO/District Hospital

Dr. Hari Ram Marhatha Doctor

DEO Mr. Prem Nath Paudel DEO

Mr. Ram Kumar Shrestha Section Officer

Annex I-II

3

District Office Name of person consulted Designation

Manang

DDC Mr. Hari Prasad"Kiran" Ojha Act.LDO

DTO Mr.

VDCs

Manang Mr. Hari Bdr. Dura TA

Mr. Kunga Gurung TA

Brakha Mr. Karma Gurung Social Activist

Bardiya

DDC Mr. Krishna Pd. Ghimire LDO

Mr. Ram Kumar Sriwastav Accountant

Mr. Kapil Dev Mishra DDC Advisor

DDC/DTO Mr. Om Gyawali Planning Dept.

Mr. Bhim Pd. Lamichhne Oversear

Mr. Chitra Pd. Upadhya Oversear

Mr. Loc Bdr. Shahi Sub Oversear

Mr. Gobind Pd. Tharu Sub Oversear

Mr. Ramesh Kumar Gautam Sub Oversear

Mr. Puskar BC Sub Oversear

DTO Mr. Krishna Bdr. Basnet Act DTO

Municipality

Guleriya Mr. Yam Lal Adhikari Executive Officer

Mr. Prem Pd Dawadi Advisor, Rup

Mrs. Sarita Devi Sharma Accountant

Mr. Lal Bdr. Thapa Internal Auditer

VDCs

Sanoshree Mr. Bharat Kumar Neupane VDC Secretary

Mahammadpur Mr. Arjun Subedi VDC Secretary

Dhadawar Mr. Kashiraj Gautam VDC Secretary

DPHO/Hospital Dr. Yam Bdr. Baral M S

DEO Mr. Rakesh Sriwastav DEO

Mr. Navraj Paudel Section Officer

DAO Mr. Kamal Kant Jha Sr. Agri Dev Officer

DLSO Mr. Resham Raj Gyawali Livestock Dev. Officer

Humla

DDC Mr. Mitra Mani Pokhrel LDO

VDCs

Madana Mr. Lal Prasad Dhakal VDC Secretary

Hepka Mr. Bhim Bahadur Shahi VDC Secretary

Bargaun Mr. Ganga Prasad Pandey VDC Secretary

Lali Mr. Jay Bahadur Shahi VDC Secretary

Bajhang

DDC Mr. Giri Raj Gyawali LDO

VDCs

Bhamchaur Mr. Purna Raj Uphadayay VDC Secretary

Chainpur Mr. Ganga Ram Jaisi VDC Secretary

Melbisauna Mr. Nanda Lal Bhandari VDC Secretary

Byasi Mr. Bam Bahadur Singh VDC Secretary

Kotdewal Mr. Dambar Bahadur Kathayat VDC Secretary

Annex I-II

4

List of Participants at the interaction program

S.N. Name Office Designation

1 Dr. Hikmat Bista DASU/Danida Chief Advisor

2 Mr. Bandhu Ranjan DASU/Danida Program Officer

3 Mr. Banshidhar Ghimire LBFC Member

4 Mr. Som Lal Subedi LBFC Member Secretary

5 Mr. Ananda Raj Dhakal LBFC Under Secretary

6 Mr. Krishna P. Bhandari LBFC Account Officer

7 Mr. Bodh Raj Niraula Department of

Custom Director

8 Mr. Rabi Raj Pant DOC Director

9 Mr. Tirtha Prasad Ligal Department of Land

Revenue Director

10 Mr. Krishna Babu Joshi DFDP OIC

11 Mr. Tulasi Bahadur Shrestha NPC Program Officer

12 Mr. Ram P. Chaudhary NPC Member

13 Mr. Bishnu Datta Gautam MoLD Section Officer

14 Mr. Pradip Thapaliya NAVIN Executive Secretary

15 Mr. Nawa Raj Koirala ADDCN

16 Mr. B.R. Pokharel Bugmati VDC Secretary

Annex I-III

5

QUESTIONNAIRE FOR DISTRICT DEVELOPMENT COMMITTEE

District: DDC: Name of the Respondent: Designation: Name of the Interviewer: Interview Date:

A. DEVELOPMENT INDICATORS:

A.1 What is the length of motarable road of any type in the district (km.)?

Rural Area Municipal Area

Type of Road Existing

Km.

Km. Targeted by the end

of Periodic Plan on … … …

Existing

Km.

Km. Targeted by the end

of Periodic Plan on … … …

Black-topped

Gravel

Earthen

A.2 What is the number of VDCs connected with any type of motorable road?

(i) Total No of VDC: … … …

(ii) VDCs connected with motorable road: … … …

(iii) Please indicate time to reach to the nearest motorable roadhead from VDC HQs

Time to reach nearest motorable roadhead Number of VDCs

Less than 1 hour

Between 1-3 hour

Between 3-6 hour

More than 6 hours

A.3 Provide details about the following development facilities available in the district.

S.N Facility Remarks

1 a) Total cultivable land with access to irrigation facility (Ha)

b) Remaining cultivable land having potential for irrigation

2 a) Percentage of HH having facility of piped/tap/tube-well

drinking water

b) Number of HH taking over 15min to fetch Drinking Water

3. District Hospital Beds: …..

Number of PHCs Beds: …….

Number of Health Posts

Number of Sub-health Posts

4 Community Primary School Units

Community Lower Secondary School Units

Community Secondary School Units

5. No of Agriculture Service Centers

No of Agriculture Service Sub-centers

6. No of Livestock Service Centers

No of Livestock Service Sub-centers

Annex I-III

6

B. REVENUE ASPECTS (Tax/non-tax, revenue sharing, grants & loan)

B.1 Please provide the figures of revenue collected from tax and non-tax sources. (Use Nepali Sheet-

Table)

Revenue Statement of DDC by Revenue Heads

S.N. Revenue Heads FY 060/61 Revenue enhancement potentiality

High/Moderate/ Low/None

Reason for not tapping potentiality

1 INFRASTRUCTURE TAX

1.1 Roads, Paths & Transportation

1.2 Bridges

1.3 Irrigation

1.4 Ditches & ponds

1.5 Others Infrastructure Tax

2 RESOURCE UTILIZATION TAX

2.1 Horn, wing, leather, wool

2.2 Herbs, Turpentine

2.3 WT goods/Re-used goods

2.4 Stones, slates, sand and bone,

2.5 Others Resource Utilization Tax

3 SERVICE FEES

3.1 Guest house, library, clinic, inn, city hall

3.2 Ditches, small ditches, embankment

3.3 Local Development Fees

3.4 Others Services.

4 FEES AND CHARGES

4.1 Fees from Rivers (including rafting, boating and fishing)

4.2 Liscence and Renewal fee (registration fee)

4.3 Recommendation Fee

4.4 Other Fees and fines.

5 SALES

5.1 Sale of Sand, Gravel, Cannel, Stones, Soil

5.2 Sale of swept wood (Dahattar Bahattar)

5.3 Others Sales

6 REVENUE SHARING

6.1 House and Land Registration

6.2 Royalty From Mines

6.3 Royalty from Petrolium Products

6.4 Royalty from Forests

6.5 Royalty from Water Resources

6.6 Royalty from Natural Resources

6.7 Royalty from Others

6.8 Tourist Entrance Fees

6.9 Other Revenue Sharing

7 LAND REVENUE TAX

8 OTHER REVENUE

8.1 Income Generating Activities

8.2 Animal Tax

8.3 Property Rental (building, machinery and others)

8.4 Land and Building Sale

8.5 Tender & other diff. form sale

8.6 Auction (Lilam bikri)

Annex I-III

7

S.N. Revenue Heads FY 060/61 Revenue enhancement potentiality High/Moderate/

Low/None


8.7 Examination Fees, postage, Ticket & Application charges

8.8 Organization Registration

8.9 Last year internal source received (Arrears)

8.1 Fruits and other garden

8.11 Deposit Forfeiture

8.12 Principal Amount Return

8.13 Income From Interest

8.14 Divident and Bonus

8.15 Others Misc. Revenue

9 TOTAL REVENUE (HEAD 1 TO 8)

10 MISC. INCOME

10.1 Advance Refund

10.2 Cost Sharing

10.3 Others Misc. Income

11 HMG. ADMINISTRATIVE GRANT

11.1 Local Development Officer Grant

11.2 VDCs Secretary Grant

11.3 DDC's Administrative Grant

11.4 Employee Welfare Grant

11.5 Additional Grant

11.6 Others Administrative Grant

12 HMG. DEVELOPMENT GRANT

12.1 DDC Development Grant

12.2 VDC Grant

12.3 Other Development. Grant

13 HMG. DEV. GRANT (Conditional)

13.1 Agriculture and Livestock

13.2 Rural Drinking Water & Habitat Dev.

13.3 Hydropower

13.4 Rural and District (Work & Transportation)

13.5 Suspension Bridge Maintanance

13.6 Development of Women and Helpless

13.7 Forest & Environment

13.8 Education & Sports

13.9 Land Reforms and Land Management

13.10 Irrigation, Soil-erosion and River Training

13.11 Information & Communication

13.12 Language & Culture

13.13 Cottage Industry

13.14 Health Service

13.15 Tourism Development

13.16 Miscellaneous

14 SOCIAL SERVICE GRANT (Sectoral)

14.1 Education

14.2 Health

14.3 Agriculture

14.4 Livestock

15 INGO/NGO & OTHERS ASSISTANCE

15.1 Assistance from NGO

15.2 Assistance from INGO

Annex I-III

8

S.N. Revenue Heads FY 060/61 Revenue enhancement potentiality High/Moderate/

Low/None


15.3 Project/program assistance from donors

16 LOAN AND BORROWING

16.1 Internal/External Borrowing

16.2 Bank Loan

Total

B.2 Please give information about the export tax for FY 060/61

Major export items Value of export Amount of tax collected

B.3 Please give information on Tax on Reusable /Non-reusable Materials (Kabadi)

FY Contract amount Realized amount Reasons for variation, if any

059/60

060/61

C. TAX POTENTIALS

C.1 In your opinion, which are the potential tax sources for DDC not provisioned in LSGA/LSGR?

S.N. Area Potential Annual Revenue Amount

C.2 Please mention the reasons why these tax heads should be assigned to DDC.

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … …

C.3 In your opinion, what are the potential non-tax sources for DDC not provisioned in LSGA/LSGR?

S. No. Area Potential Annual Revenue

C.4 Please mention why these non-tax heads should be assigned to DDC.

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … …

C.5 In your opinion, which of the revenue sources assigned by LSGA/LSGR are not tapped by the DDC at

present?

S.N. Revenue Source untapped Reasons for not tapping

Annex I-III

9

C. 6 Are you collecting revenues from tax and non-tax heads which are not provisioned in LSGA/LSGR? If

yes please specify those heads.

S.N. Tax/Non-tax Heads Amount Collected during FY 2060/61

C.7 Which of the revenue sources assigned by LSGA/LSGR do not yield any revenue to the DDC?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

Annex I-III

10

D. REVENUE ASSIGNMENT

D.1 Provide your suggestions on revenue assignment

Tax head Current Assignment Suggested assignment

Central Local Central DDC Mun VDC

Custom duty

VAT

Excise on cigeratte, liquor and other

Income tax on individual

Corporate income tax

Vehicle tax

Land and house registration tax

Land revenue

Integrated property tax/House and

land tax

Interest tax

Capital gain tax

Property tax

Tourism fee

Entertainment tax

Air flight tax

Natural resource tax

Infrastructure use tax

Local Development Fees

Licence and renewal (hotel, resorts,

contractors, other)

Tax on sand, gravel etc

Rental and tenancy tax

Advertisement tax

Business enterprise tax

License fee on liquor shop

Building permit

Tax on divident

Low quality liquor contract

Road maintenance tax

D.2 What is your opinion and suggestion on assigning following tax heads/sub-heads to DDC?

Tax Head/sub-head Opinion/Suggestion Potential revenue if assigned

Graduated Tax to the income

earners and male inhabitants

Payroll tax

Pollution tax

VAT below the threshold of Rs.

2 million turnover or sales tax

Real property appreciation tax

Annex I-III

11

E. REVENUE SHARING

E.1 What is your opinions on revenue sharing, particularly on these issues:

1. What resources should be shared?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

2. Who should be entitled to obtain shared revenue? What arrangement could be made to

compensate LBs who are not entitled to obtain shared revenue?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … …

3. Should the shared revenue be used for particular expenditure purpose?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

4. Who should, or how, the tax rate on shared revenue sources should be decided?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

5. Who should, or what level of government, should decide the proportion revenue for sharing

revenue? What should be the proportion of sharing the revenue?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

6. Who should be responsible for shared-revenue collection?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

7. What should be the distribution modality (frequency, formula for distribution)?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

8. What should be the mechanism to handle disagreement between levels of government?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … …

E.2 What are your views on the existing system of revenue sharing?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

F. EXPENDITURE DETAIL:

F.1 Please provide the expenditure statement of DDC

Statement of Expenditure of DDC

S.N. Expenditure Item FY 059/60

FY 060/61

FY 061/62

Remarks

1 OFFICE EXPENSES

1.1 Salary/Remuneration

1.2 Allowances (Employee, Meeting, Clothing)

1.3 Travelling Cost & Daily Allowance

1.4 Office Service Cost

1.5 Office Operation Cost

1.6 Rent

1.7 Repair and Maintainance

1.8 Office Goods (Small Goods)

1.9 News Paper & Books

1.10 Fuel (Vehicle & Other Fuel)

Annex I-III

12

S.N. Expenditure Item FY

059/60

FY

060/61

FY

061/62

Remarks

1.11 Membership Fee

1.12 Financial Assistance, Donation and Prize

1.13 Causal Expenses

1.14 Miscellenious

2 EMPLOYEE WELFARE EXPENDITURE

2.1 Gratuity

2.2 Medical Treatment

2.3 Insurance Premium

2.4 Others (Employee welfare)

3 PROGRAMS EXPENSES

3.1 Training and Seminars

3.2 Publicity and Compaigning

3.3 District Council Operation

3.4 Documentary Production

3.5 Others Program

4 DEBT PAYMENT

4.1 Loan Payment Including Interest

4.2 Borrowing Refund

5 INCOME REFUND EXPENDITURE

5.1 Income Refund to VDCs, Municipalities and others

6 CAPITAL EXPENDITURE (DURABLE GOODS)

6.1 Furniture

6.2 Vehicle

6.3 Machinery Equipments /Others

7 CAPITAL EXPENDITURE (LAND & BUILDING)

7.1 Purchase of Land

7.2 Construction and Purchasing of Building

7.3 Others

8 INVESTMENT

8.1 Loan Investment

8.2 Borrowing (Sapati)

9 MISCELLANEOUS EXPENDITURE

9.1 Miscellaneous Expenditure

10 GRANT (LB, NGOs, Club, etc.)

10.1 Grant to Municipalities

10.2 Grant to VDCs

10.3 Grant to others (School, NGO, Club etc)

11 OTHER DEV. CAPITAL EXPENDITURE/PROGRAM

11.1 Agriculture Development

11.2 Drinking Water & Habitation

Development

11.3 Hydropower Development

11.4 Works and Transportation Development

11.5 Land Reforms and Land Management

11.6 Suspension Bridge Expenses

11.7 Forest & Environment Devt./Natural

Disaster

11.8 Education & Sports Program

11.8 Women Devt./Target Groups Program

11.9 Social Security Program

11.10 Irrigation, Soil Erosion & River Control

11.11 Information & Communication Program

11.12 Language & Culture Program

Annex I-III

13

S.N. Expenditure Item FY

059/60

FY

060/61

FY

061/62

Remarks

11.13 Cottage Industry Development Program

11.14 Health Service Program

11.15 Tourism Dev. Exp/Tourism Road Exp.

11.16 Miscellaneous

Total

F.2 Please provide the budget for 061/62 as follows

Total expenditure Rs

Current

Capital

Debt service

Grants to VDC and

Municipalities

Grants to others

Total revenue Own source

HMG conditional grants

HMG unconditional grants

HMG matching grants

HMG Incentive grants

HMG other grants

Deficit/Surplus

Other grants Foreign Donors

Others

Borrowing

Balance, if

surplus

G. DDC ORGANIZATION AND MANAGEMENT

G1 What is the organizational structure of DDC? (Obtain a copy of such structure)

G2 What is the total staff strength of DDC?

Total Number of DDC Staff in Revenue section: … …

Total No of DDC Staff … … … … … … … …

Total No of DDC Revenue Staff … … … … … … … …

Annex I-III

14

G2.1 Provide particulars of staff serving in the Revenue Section of DDC

S. No. Designation Number Key Responsibility

G.3 Does the DDC have information and record about various tax sources?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … …

G.4 Which types of information are contained in the record thus maintained?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … …

G.5 Is there a system of periodic updating of the list? Yes (….) No (….)

G.6 What initiatives the DDC has taken to improve revenue collection?

Establishment of Revenue Section ( )

Recruitment of Required manpower ( )

Regular Training ( )

Proper record keeping of tax payers ( )

Simplified tax collection procedure ( )

Others (specify) ( )

G.7 In the case of tax and non-tax sources in which the DDC has been given the discretion of fixing the

rate, what process is followed in determining the rates? (if Civil society and private sector are

involved or not in the process)

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … …

G.8 Name the tax heads that are collected through following modalities:

Contracting out modality Self-administration modality Any other modality (Specify

the tax source and modality)

G.9 Which modality do you consider appropriate and why?

G.10 Does the DDC have any incentive plan/scheme for tax and non-tax payers? If yes, mention

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … …

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15

G.11 Provide your comments/suggestions in the following areas of revenue administration to make it more

efficient and effective. (Besides what has been initiated under G.6)

Area Comments/Suggestions

Amendment in the act/regulation (tax

authority)

Increasing HR

Regular training

Improvement in modality

Simplify procedure

Involve local community in tax system

Administrative improvement

Rate structure improvement

Others

Annex I-IV

16

QUESTIONNAIRE FOR MUNICIPALITY

District: Municipality:

Name of the Respondent: Designation:

Name of the Interviewer: Interview Date:


A.1 What is the length of motarable road of any type in the Municipality (km.)?

Type of Road Existing Km. Km. Targeted by the end of Peoridic Plan

Black-topped

Gravel

Earthen

A.2 How many Wards are connected with any type of motorable road?

(i) Total No of Wards: ………….

(ii) Wards connected with motorable road: ………….

(iii) Please indicate time to reach to the nearest motorable roadhead from Municipality Wards:

Time to reach nearest motorable roadhead Number of Municipal Wards

Less than 15 Minutes

Between 15-30 Minutes


More than 1 Hour

A.3 Provide details about the following development facilities available in the Municipality.


Total Arable Land in Municipality applicable for Land Tax

(Malpot)




drinking water

b) Number of HH taking over 15min to fetch DW

3. District Hospital Beds: …..

Number of PHCs Beds: …….

Number of Health Posts

Number of Sub-health Posts








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17

B. REVENUE ASPECTS (Tax/non-tax, revenue sharing, grants & loan)

B.1 Please provide the figures of revenue collected during the last 3 years from tax and non-tax sources.

(Use Nepali Sheet – Table 1)

S. No.

Description

2058/59

2059/60

2060/61

Revenue Enhancement

Potential (High

Medium, Low None)

Reason for not tapping

1.1 Land Revenue, Land/Building Tax

1.1.1 Land Revenue

1.1.2 Land and Building Tax

1.2 Local Tax

1.2.1 Rental Tax

1.2.2 Bitauri Tax

1.2.3 Business Tax

1.2.4 Vehicle Tax

1.2.5 Property Tax

1.2.6 Entertainment Tax

1.2.7 Professional Video Tax

1.2.8 Advertisement Tax

1.3 Rent/Charge/Usage & Service Charges

1.3.1 Rent

1.3.2 Charge

1.3.3 Service Charge

1.3.4 Maintenance Charge

1.3.5 Vehicle Parking Charge

1.3.6 Local Development Fee

1.4 Fine, Penalty, Deposit Refund & Forfeiture

1.4.1 Registration and Renewal

1.4.2 Building Design Approval Charge

1.4.3 Baksauni & Recommendation Charge

1.4.4 Fines and Penalties

1.4.5 Relationship Certification

1.5 Principal, Interest, Dividend & Bonus

1.5.1 Principal Repayment

1.5.2 Interest

1.5.3 Dividend and Bonus

1.6 Other Incomes

1.6.1 Other Income

1.6.2 Deposit Forfeiture and Refund

1.6.3 Refund of Advance

1.6.4 External Source

1.7 Grant

1.7.1 Minimum Grant (HMG)

1.7.2 Cash Grant (DDC)

1.7.3 Commodity Grant (HMG)

1.7.4 Commodity Grant (DDC)

1.7.5 Additional Grant

1.7.6 Income from Revenue Sharing

1.8 Foreign Assistance

1.8.1 Foreign Assistance (Cash)

1.8.2 Foreign Assistance (Commodity)

1.9 Loan and Borrowings

1.9.1 Bank Loan (Domestic)

1.9.2 Other Loan (Domestic)

1.9.3 Foreign Loan

1.9.4 Borrowings

1.10 Partnership Cost Sharing

1.11 Donation and Gifts

1.12 Unspent Balance

Grand Total

Annex I-IV

18

C TAX POTENTIALS

C.1 In your opinion, which are the potential tax sources for Municipality not provisioned in LSGA/LSGR?


C.2 Please mention the reasons why these tax heads should be assigned to Municipality.

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … …

C.3 In your opinion, what are the potential non-tax sources for Municipality not provisioned in

LSGA/LSGR?


C.4 Please mention the reasons why these non- tax heads should be assigned to Municipality.

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … …

C.5 In your opinion, which of the revenue sources assigned by LSGA/LSGR at present are not tapped by

the Municipality?

S. No. Revenue Source untapped Reasons

C. 6 Are you collecting revenues from tax and non-tax heads which are not provisioned in LSGA/LSGR?


C.7 Mention the number of hat bazars held in the Municipality every week.

Total No of Hatt Bazar held weekly(also count multiple bazaars in any cluster if any) ……….

C.8 How much average revenue do you collect from such hat bazar weekly? Rs…………..

C.9 Which of the revenue sources assigned by LSGA/LSGR do not yield any revenue to the Municipality?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … …

Annex I-IV

19

D. REVENUE ASSIGNMENT

D.1 Provide your suggestions on revenue assignment



VAT (<20 lakh threshold)

Vehicle tax


Land revenue

Integrated property, House & land tax

Capital gain tax

Property tax

Tourism fee

Entertainment tax



local tax


contractors, other)



Advertisement tax



Building permit



D.2 What is your opinion and suggestion on assigning following tax heads/sub-heads to Municipality?

Tax Head/sub-head Opinion/Suggestion Potential revenue

if assigned

Graduated Tax to the income

earners and male inhabitants of

the district

Payroll tax

Pollution tax

Vehicle tax

House Rent

VAT below the threshold of Rs.

2 million turnover or sales tax

Tax on liquor shop

Real Estate tax

Surcharge on Vital Registration

D.3 What could be the alternate source of revenue once LDF is abolished?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … …

E. REVENUE SHARING

E.1 What is your opinions and views on revenue sharing, particularly on these issues:

1. What resource should be shared?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

Annex I-IV

20

2. Who should be entitled to obtain shared revenue?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …


… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

4. Who should, or what level of government should decide the rate for shared revenue?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …


… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

6. What should be the distribution modality (frequency, means of distribution)?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …


… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … …

E.2 What is your view on the existing system of revenue sharing?

F. EXPENDITURE DETAILS:

F.1 Please provide the expenditure statement of Municipality

S.N. Description 2058/59 2059/60 2060/61

2.1 Salaries/ Remuneration

2.2 Allowances

2.3 Travel & Per diem

2.4 Services & Office Operation

2.5 Rent

2.6 Repair & Maintenance

2.7 Office Materials (including printing)

2.8 Books & Newspaper/magazines

2.9 Fuel

2.10 Misc. & Contingencies

2.11 Durable Goods

2.12 Program expenses onTraining,

Workshop /Seminar/publicity

2.13 Grant, Financial Asst., Donation,

Rewards and Membership fee

2.14 Land Purchase

2.15 Building Construction and purchase

2.16 Other construction and Repairs

2.16.1 Agriculture

2.16.2 Irrigation

2.16.3 Drinking water and sanitation

2.16.4 Health

2.16.5 Education

2.16.6 Sports

2.16.7 Roads/Bridge

2.16.8 Women Development

2.16.9 Poverty alleviation

2.16.10 Programs for DAG

2.16.11 Urban roads

2.16.12 Street light

2.16.13 Solid-waste management

2.16.14 Sewerage

2.16.15 Greenery and parks

Annex I-IV

21

S.N. Description 2058/59 2059/60 2060/61

2.16.16 Community building and rest house

2.16.17 Protection of water sources

2.16.18 Library

2.16.19 Fire brigade

2.16.20 Ambulance

2.16.21 Language and cultural heritage

2.16.22 Tourism and Industry

2.16.23 Old Age Home

2.16.24 Home for Disabled

2.16.25 Street Children

Education/Management

2.16.26 Squatters Management

2.16.27 Haat Bazaar Management

2.16.28 Buspark Management

2.16.29 Others

2.17 Production materials/ Services

2.18 Investment (loan, share)

2.19 Income refundable

2.20 Principal /Interest repayment

2.21 Staff welfare (gratuity, medical

insurance)

Total

F.2 Please provide the budget for 061/62 as follows

Total expenditure

Current

Capital

Debt service

Grants to others




HMG matching grants

HMG Incentive grants

HMG other grants

Deficit/Surplus

Other grants Foreign Donors

Others

Borrowing

Balance, if surplus

G. MUNICIPALITY REVENUE ORGANIZATION AND MANAGEMENT

G.1 What is the organizational structure of Municipality Revenue Section? (Obtain a copy of such

structure.)

G.2 What is the total staff strength of Municipality?

Total No of Municipal Staff: … … Total No of Revenue Staff at the Municipality: … …

G2.1 Provide particulars of staff serving in the Revenue Section of Municipality

S. No. Designation Number Responsibility

G.3 Does the Municipality have a permanent list and record of various types of taxpayers? Yes/No

Annex I-IV

22

G.4 Which types of information are contained in the taxpayer's record thus maintained?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … …

G.5 Is there a system of periodic updating of the list? Yes/No

G.6 What initiatives the DDC has taken to improve revenue collection?

Establishment of Revenue Section ( ) Proper record keeping of tax payers ( )

Recruitment of Required manpower ( ) Simplified tax collection procedure ( )

Regular Training ( ) Others (specify) ( )

G.7 In the case of tax and non-tax sources in which the Municipality has been given the discreation of

fixing the rate, what process is followed in determining the rates?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

G.8 Name the tax sources that are collected through following modalities:



G.10 Does the Municipality have any incentive plan/scheme for tax and non-tax payers? If yes mention

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …


efficient and effective.


Amendment in the act/regulation

(tax authority)

Increasing HR

Regular training


Simplify procedure

Involve local community in tax

system



Others

Annex I-V

24

QUESTIONNAIRE FOR VILLAGE DEVELOPMENT COMMITTEE

District: VDC:


Name of the Interviewer: Interview Date:


A.1 What is the length of motarable road of any type in the VDC (km.)?

Type of Road Existing Km. Km. Targeted by the end of Peoridic Plan

Black-topped

Gravel

Earthen

Non

A.2 How many Wards are connected with any type of motorable road?

(iv) Total No of Wards: ………….

(v) Wards connected with motorable road:………….

(vi) Please indicate time to reach to the nearest motorable roadhead from VDC Wards:

Time to reach nearest motorable roadhead Number of VDC Wards

Less than 30 Minutes


Between 1-2 Hours

More than 2 Hours

A.3 Provide details about the following development facilities available in the VDC.


Total Arable Land in VDC applicable for Land Tax (Malpot)




drinking water

b) Number of HH taking over 15min to fetch DW

3. Health Beds: …..

Number of PHC Beds: …….

Number of Health Post

Number of Sub-health Post








Annex I-V

25

B. REVENUE ASPECTS

B.1 Please provide the figures of revenue collected during the last 3 years from following tax and non-tax

sources. (Nepali - Table 1)

S.

No.

Description 2058/59 2059/60 2060/61 Revenue

enhancement

potential

(High,

Medium,

Low, Non)

Reasons

for not

tapping

1.01 Land and Building Tax

1.02 Land Revenue and Land

Tax

1.03 Hat Bazaar Shop Tax

1.04 Vehicle Tax

1.05 Entertainment Tax

1.06 Rent and Bitauri Tax

1.07 Advertisement Tax

1.08 Business Tax

1.09 Professional Video Tax

1.10 Tax on the usage of

Natural Resources

1.11 Service Charge

1.12 Charges

1.13 Sales Income

1.14 Grant Received from DDC

1.15 Income from Revenue

Sharing

1.16 HMG/N Grant

1.17 Loan

1.18 Income received from

Other Institutions

1.19 Fines and Penalties

1.20 Other Income

Grand Total

C TAX POTENTIALS

C.1 Which are the potential tax sources for VDC not provisioned in LSGA/LSGR and mention the potential

revenue that could be collected ?


C.2 Please mention the reasons why these tax heads should be assigned to VDC.

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … …

C.3 What are the potential non-tax sources for VDC not provisioned in LSGA/LSGR and mention the

potential revenue that could be collected?


Annex I-V

26

C.4 Please mention the reasons why these non- tax heads should be assigned to VDC.

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … …

C.5 In your opinion, which of the revenue sources assigned by LSGA/LSGR at present are not tapped by

the VDC?

S. No. Revenue Source untapped Reasons

C. 6 Are you collecting revenues from tax and non-tax heads which are not provisioned in LSGA/LSGR?


C.7 Mention the number of hat bazars held in the VDC every week.

Total No of Hatt Bazar held weekly(also count multiple bazaars in any cluster if any) ……….

C.8 How much average revenue do you collect from such hat bazar weekly? Rs…………...

C.9 Which of the revenue sources assigned by LSGA/LSGR do not yield any revenue to the VDC?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … …

Annex I-V

27

D REVENUE ASSIGNMENT

D.1 Provide your suggestions on following revenue assignments of central government and LBs.



Vehicle tax


Land revenue

Integrated property tax/House and

land tax

Property tax

Tourism fee

Entertainment tax




contractors, other)



Advertisement tax



Building permit

Tax on dividend



D.2 What is your opinion and suggestion on assigning following tax heads/sub-heads to VDC?

Tax Head/sub-head Opinion/Suggestion Potential revenue

if assigned

Pollution tax

Vehicle tax

House Rent

Tax on liquor shop

Real Estate tax

Surcharge on Vital Registration

E. REVENUE SHARING

E.1 What is your opinions and views on revenue sharing, particularly on these issues:

1. What resource should be shared?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … …

2. Who should be entitled to obtain shared revenue?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …


… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

4. Who should, or what level of government should decide the rate for shared revenue?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …


… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

6. What should be the distribution modality (frequency, means of distribution)?

Annex I-V

28

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …


… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … …

E.2 What is your view on the existing system of revenue sharing?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … …

F. EXPENDITURE DETAILS:

F.1 Please provide the expenditure statement of VDC

S.N. Description 2058/59 2059/60 2060/61

Recurrent

2.01 Salaries/ Remuneration

2.02 Meeting Allowances

2.03 Services Expenses

2.04 Office Operating Expenses

2.05 Capital Expenditure

2.06 Contingency

2.07 Financial Asstance

2.08 Training and Observation Tour

2.09 Other Development Program

2.09.1 Agriculture

2.09.2 Irrigation

2.09.3 Drinking water and sanitation

2.09.4 Health

2.09.5 Education and Sports

2.09.6 Roads/Bridge

2.09.7 Women Development

2.09.8 Poverty alleviation

2.09.9 Programs for DAG

2.09.10 Community building and rest house

2.09.11 Protection of water sources

2.09.12 Others

Total

F.2 Please provide the budget for 061/62 with following classified details.

Total expenditure

Current

Capital

Grants to others




HMG other grants

Deficit/Surplus

Other grants

Balance, if surplus

G. VDC ORGANIZATION AND MANAGEMENT

G.1 What is the total staff strength of VDC? Total Number of VDC Staff: … …

G.2 Provide particulars of staff serving in the Revenue Section of VDC if any:

Annex I-V

29

G.3 Does the VDC have a permanent list and record of various types of taxpayers? Yes/No

G.4 Which types of information are contained in the taxpayer's record thus maintained?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … …

G.5 Is there a system of periodic updating of the list? Yes/No

G.6 What initiatives the VDC is currently taking to improve revenue collection?

Establishment of Revenue Section ( ) Proper record keeping of tax payers ( )

Recruitment of Required manpower ( ) Simplified tax collection procedure ( )

Regular Training ( ) Others (specify) ( )

G.7 In the case of tax and non-tax sources in which the VDC has been given the discreation of fixing the

rate, what process is followed in determining the rates?

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …

G.8 Name the tax sources that are collected through following modalities:



G.9 which modalities do you consider better and why?

G.10 Does the VDC have any incentive plan/scheme for tax and non-tax payers? If yes mention

… … … … … … … … … … … … … … … … … … … … … … … … … … … … … … …

… … … … … … … … … … … … … … … … … … … … … … … … … … …


efficient and effective. (Besides, what has been done under G6)


Amendment in the act/regulation (tax authority)

Increasing HR

Regular training


Simplify procedure

Involve local community in tax system



Others

Annex I-VI

30

CHECKLIST

District Education Office

District: Date:


Name of interviewer:

1. How many Community Schools are there in your district?

Institutions Number

Community Primary School

Community LS School

Community Secondary Schools

2. How many Community Schools are handed over to SMC so far?

School Handed over

school Units

Handed over

School Levels

Community Primary School

Community LS School

Community Secondary Schools

3. What is your observation on the process of handing over schools to SMC? (Formation, pace,

training/orientation, school levels, etc)

4. What are the functions/services within the sector appropriate for devolution?

a. Functions/services that can

be devolved immediately

b. Function/services to be

devolved in the long run

c. Functions/services that

must be retained by

central government

5. What preparatory exercise or preconditions should be fulfilled in order to devolve these

functions/services to local bodies?

Annex I-VI

31

6. How do you assess the ownership taken by DDC or VDCs in the management of schools?

7. What changes have you witnessed after the schools are handed over to SMCs?

Positive changes witnessed: Negative changes witnessed:

8. What should be the role of different agencies in the devolved context?

Planning,

budgeting and

implementation

Monitoring and

supervision

Technical

support

Defining service

standards

Line agencies

Local bodies

Private sector

/civil society

9. What is your assessment of existing funds flow mechanism?

10. Please provide the HR strength (technical and administrative) in terms of the position and number of

DEO personnel

11. Please provide the annual budget of DEO?

Name Amount

Primary school- regular

Lower Secondary and Secondary School-regular

EFA

Special education

School hand over

Secondary education support program

DEO (regular)

Others (specify)

Annex I-VI

32

SECTOR-WISE PROGRAMS AND BUDGET ALLOCATION (DISTRICT LEVEL)

District:

SN Sector 2059/60 2060/61 2061/62 Remarks

1.00 EDUCATION

Central/District Level Budget

1.01 Non-formal education

1.02 Special education

1.03 Physical facilities extension

1.04 Early childhood development (ECD)

1.05 Free text book

1.06 Food for education - nutrition

1.07 Population education

1.08 Primary school

1.09 Lower Secondary school

1.10 Secondary school

1.11 Scholarship

1.12 DAG scholarship

1.13 Girls child scholarship

1.14 Teachers training

1.15

1.16

1.17 District education office

1.18

1.19

Sources of funding

BPEP

EFA

COPE

SESP

DDC

Annex I-VII

33

CHECKLIST

District Public Health Office

District: Date


12. How many public health institutions are there in your district?

Institutions Number

PHC

HP

SHP

13. How many FCHWs are there in your district?

Number of FCHVs: ……………

14. How many VDCs does each PHC/HP cover?

Health Institution Maximum Number Minimum Number

PHC

HP

SHP

15. What is the average population served by PHC and HP in your district?

Health Institution Average Population Served

PHC

HP

SHP

16. What is your view on the existing service standards set for PHC?


DPHO personnel

18. In the context of the devolution of services to local bodies do you think the service standards of PHC

need to be redesigned?

19. What are the areas in which the service standards need to be improved?

20. Once you hand over the service center to the local bodies what will be your referral system?

21. What is the amount of medicine supplied from different sources every year?

Source

Amount of Annual

Supply of Medicines

(in Rs.)

Remarks

Annex I-VII

34

22. Amount of drugs supplied annually by service units?

Value of drugs supplied

PHC

HP

SHP

23. Do you follow the practice of supplying the medicine based on the burden of diseases in the district

or every year the same list of medicines is supplied?

24. Is the amount and type of medicines corresponds with the kind of services they are required to offer

as mentioned in the service guidelines?

25. Is the quantity of medicine supplied to PHC adequate to manage the services round the year? If not

how the shortages are managed?

26. Is the Community Drug Scheme introduced in your district?

27. Who and what amount of seed money was provided for the Scheme?

28. How the scheme is being managed?

29. Do you consider it as a successful scheme?

30. What amount of equipments and instruments do you supply at the beginning?

31. Do you replenish periodically? If yes how frequently?

32. What kind of refresher training is required to PHC officials?

33. What would be the duration of such training and estimated cost per trainee?

34. How do you assess the ownership taken by DDC or VDCs in the management of health services?

Annex I-VII

35

E. Devolution Issues


a. Functions/services that can be

devolved immediately

b. Function/services to be devolved

in the long run

c. Functions/services that must be

retained by central government



37. Please provide the annual budget of DPHO?

Name Amount

Sub-Health Post - regular

DPHO, PHC and HP - regular

National Health Education and Communication program

National TB Control

Training

Repair and maintenance of service centers (PHC/HP/SHP)

District Health Program

DPHO (regular)

Others (specify)

38. What would be the future role or structure of the line agencies in the devolved context?


Planning,

budgeting and

implementation

Monitoring and

supervision

Technical

support

Defining service

standards

Line agencies

Local bodies

40. What is your assessment of the existing funds flow mechanism?

Annex I-VII

36


District:


2.00 HEALTH


2.01 District hospital

2.02 PHC

2.03 HP

2.04 SHP

2.05 FP and MCH care

2.06 Tuberculosis

2.07 Malaria

2.08 HIV AIDS

2.09 Leprosy

2.10 ARI, diarreohea, and nutrition

2.11

Expanded program of immunization and

polio

2.12 Medicines and instrument supply

2.13

Hospital construction, improvement and

MIS

2.14

National Health Education information

communication

2.15 Female community health volunteer

2.16 NHTC

2.17 Drug management

2.18 District public health office

2.19

2.20

Sources of funding

HMG Line agency

DDC

Annex I-VII

37

Annual Operating Cost and Cost of Establishment

Primary Health Centers

Cost Component Number

as per

norm

Rate per

month for

13 months

Local

allowance

Clothing

allowance

Other

allowance

Total

RECURRENT

EXPENSES

A1. Salary

Doctor (s)

HA

Staff Nurse

Nurse

Administrative staffs

Peon

Sub Total Annual

Salary

A2. Field Allowances

& TA/DA

A3. Drugs

A4. Operation &

service cost

A4.1 Maintenance

and rent

A4.2 Stationary &

Consumables

A4.3 Water and

Electricity

A4.4 Fuel (Kerosene)

A4.5 Lab chemicals

A4.6 Contingencies

Sub Total: Office

operation and

services

A5. HRD

Total of Annual

Recurrent

Expenses

ESTABLISHMENT

COSTS

E1. Building, space

E2. Vehicle

E3. Equipments &

supplies

(including lab

equipments)

E4. Furniture

Total Establishment

costs

Note: Figures of Annual Budget to be Included in this sheet.

Annex I-VII

38

Checklist for District Hospital


Hospital personnel


Functions/services that can be

devolved immediately

Function/services to be devolved

in the long run

Functions/services that must be

retained by central government

3. What is your view on the existing service standards set for District Hospital?

4. What are the areas in which the service standards need to be improved?

5. Once you hand over the Hospital Management functions to the local levels what will be your referral

system?

6. What is the amount of medicine supplied from different sources every year?

Source

Amount of Annual Supply

of Medicines

(in Rs.)

Remarks

7. Do you receive the drugs based on the burden of diseases in the district?

8. Is the amount and type of medicines corresponds with the kind of services District Hospital is

required to offer as mentioned in the service guidelines?

9. Is the quantity of medicine supplied to District Hospital adequate to manage the services round the

year? If not how the shortages are managed?

10. Is the Community Drug Scheme introduced in your Hospital?

11. Who and what amount of seed money was provided for the Scheme?

12. How the scheme is being managed?

Annex I-VII

39

13. Do you consider it as a successful scheme?

14. What kind of refresher training is required to District Hospital personnels?

15. What would be the duration of such training and estimated cost per trainee?

G. Devolution Issues

16. How do you assess the ownership taken by Management Committees/DDC in the management of

health services?

17. What preparatory exercise or preconditions should be fulfilled in order to devolve management

functions/services to local levels?

18. What is the annual regular budget of the District Hospital?


Planning,

budgeting and

implementation

Monitoring and

supervision

Technical

support

Defining service

standards

District

Hospital

Local level

committee

20. What is your assessment of the existing funds flow mechanism?

Annex I-VII

40

Annual Operating Cost and Cost of Establishment

District Hospital

Cost Component Number

as per

norm

Rate per

month for

13 months

Local

allowance

Clothing

allowance

Other

allowance

Total

RECURRENT

EXPENSES

A1. Salary

Doctor (s)

Radiologist

HA

Staff Nurse

Nurse

Lab technicians

Administrative staffs

Peon

Sub Total Annual

Salary

A2. Field Allowances

& TA/DA

A3. Drugs

A4. Operation &

service cost

A4.1 Maintenance

and rent

A4.2 Stationary &

Consumables

A4.3 Water and

Electricity

A4.4 Fuel (Kerosene)

A4.5 Lab chemicals

A4.6 Contingencies

Sub Total: Office

operation and

services

A5. HRD

Total of Annual

Recurrent Expenses

ESTABLISHMENT

COSTS

E1. Building, space

E2. Vehicle

E3. Equipments &

supplies

(including lab

equipments)

E4. Furniture

Total Establishment

costs

Note: Figures of Annual Budget to be Included in this sheet.

Annex I-VIII

41

CHECKLIST

District Agriculture Development Office

District: Date: Name of the Respondent: Designation:



a. Functions/services that

can be devolved

immediately

b. Function/services to be devolved in the long run

c. Functions/services that

must be retained by central government



3. How do you assess the ownership taken by DDC or VDCs in extension services?


Planning,

budgeting and

implementation

Monitoring and

supervision

Technical

support

Defining service

standards

Line agencies

Local bodies

Private sector

/civil society


6. Please provide the HR strength (technical and administrative) in terms of the position and

number of DAO personnel?

7. Please provide the annual budget of DAO (refer to attached sheet)?

Annex I-VIII

42


District:


3.00 AGRICULTURE EXTENSION

Central Budget

DDC Budget

Total


3.01 Agriculture extension and training

3.02 Soil fertility improvement

3.03 Vegetable production

3.04 Cereal crop production (incl potato)

3.05 Cash crop production

3.06 Apiculture

3.07 Floriculture

3.08 Agro-market development

3.09 Integrated pests management

3.1 Fisheries

3.11 Agriculture development office

3.12 Sericulture

3.13 Fruits

3.14 Agriculture information

3.15 Group strengthening

OTHER (Specify)

Annex I-IX

43

CHECKLIST

District Livestock Service Office



1. What are the functions/services within the sector appropriate for

devolution?

a. Functions/services

that can be devolved immediately

b. Function/services

to be devolved in the long run

c. Functions/services

that must be retained by central government

2. What preparatory exercise or preconditions should be fulfilled in order to

devolve these functions/services to local bodies?

3. How do you assess the ownership taken by DDC or VDCs in extension

services?

4. What should be the role of different agencies in the devolved context? Planning,

budgeting and

implementation

Monitoring and

supervision

Technical

support

Defining service

standards

Line agencies

Local bodies

Private sector

/civil society


6. Please provide the HR strength (technical and administrative) in terms of

the position and number of DLSO personnel

7. Please provide the annual budget of DLSO (refer to attached sheet)?

Annex I-IX

44


4.00 LIVESTOCK EXTENSION


4.01 Livestock health

4.02 Livestock Nutrition

4.03 Livestock Marketing

4.04 Livestock Breeding

4.05 Livestock Herd Management

4.06

4.07

4.08

4.09 Livestock development office

5.00 COOPERATIVES


5.01 Program budget

5.02

5.03

5.04 District cooperative office

Sources of funding

HMG Line agency

DDC

Annex I-XII

45

CHECKLIST

District Technical Office




Planning,

budgeting and

implementation

Monitoring and

supervision

Technical

support

Defining service

standards

Line agencies

Local bodies

Private sector

/civil society


3. Please provide the HR strength (technical and administrative) in terms of the position and number of DTO personnel

4. Please provide the annual budget of DTO?

Amount

1. Road

2. Suspension bridge

3. Drinking water

4. Irrigation

5.

DTO (regular)

Others (specify)

Annex I-XII

46


District:


6.00 ROADS


6.01 Road construction (new) - earthen

6.02 Road construction (new) - gravel

6.03 Road construction (new) - blacktop

6.04 Road maintenance

6.05 Trail/suspension bridge construction

6.06 Trail/suspension bridge maintenance

6.07 Survey design

6.08

6.09

Sources of funding

HMG Line agency

DDC

7.00 DRINKING WATER


7.01 Gravity DW scheme construction

7.02 Groundwater scheme construction

7.03 Operation and maintenance

7.04 Sanitation

7.05 Survey and design

Sources of funding

HMG Line agency

DDC

8.00 IRRIGATION

8.01 Central/District Level Budget

8.02 Surface irrigation

8.03 Deep boring irrigation

8.04 Irrigation maintenance

8.05 River training

Sources of funding

HMG Line agency

DDC

ANNEXURE

FOR CHAPTER THREE

Annex III-I

49

HEALTH POST – ANNUAL UNIT COST ESTIMATION: BASE CASE - MOUNTAIN

Cost Component No. as per

norm

Rate per month for 13

months

Local allowance according to groups of districts as catagorized by MOF

Allowance (20% of

basic pay)

Clothing allowance

Total Average

A B C D E F A B C D E F

RECURRENT EXPENSES

A1 Salary*

A1.1 Medical Officer 1 8000 5273 4220 8000 1804 1804 0 1600 0 180261.224 170783.673 204800 149036.7 149036.7 132800 164453

A1.2 HA/SAHW 1 7820 5155 4125 7820 1763 1763 0 1564 0 176205.347 166941.041 200192 145683.4 145683.4 129812 160753

A1.3 Staff Nurse 1 7820 5155 4125 7820 1763 1763 0 1564 2000 178205.347 168941.041 202192 147683.4 147683.4 131812 162753

A1.4 ANM 3 4900 3230 2585 4900 1105 505 0 980 2000 337230 319815 382320 279855 263655 250020 305483

A1.5 AHW 4900 3230 2585 4900 1105 505 0 980 0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

A1.6 Lab Assistant 1 4320 2848 2279 4320 974 974 0 864 0 97341.0612 92223.1837 110592 80479.84 80479.84 71712 88805

A1.7 Administrative Assistant 1 4320 2848 2279 4320 974 974 0 864 0 97341.0612 92223.1837 110592 80479.84 80479.84 71712 88805

A1.8 VHW/MCHW 1 3830 2525 2021 3830 864 864 0 766 0 86300.0612 81762.6837 98048 71351.34 71351.34 63578 78732

A1.9 Peon, Guard, Sweeper 3 3300 2175 1741 3300 744 744 0 660 0 223073.265 211344.796 253440 184433 184433 164340 203511

Sub Total Annual Salary #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

A2. TA/DA #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

A3. Drugs 125000 125000 125000 125000 125000 125000 125000

A4. Office operation and service cost

A4.1. Maintenance and rent 53500 53500 53500 53500 53500 88500 59333

A4.2. Office Stationary and Consumables 12000 12000 12000 12000 12000 12000 12000

A4.3. Water and electricity 18000 18000 18000 18000 18000 18000 18000

A4.4. Fuel (Kerosene) 8000 8000 8000 8000 8000 8000 8000

A4.5. Miscellaneous 5000 5000 5000 5000 5000 5000 5000

Sub Total: Office operation and services

96500 96500 96500 96500 96500 131500 102333

A5. HRD (Refresher Training)*

Total of Annual Recurrent Expenses #VALUE! #VALUE! ####### ####### ####### #VALUE! #VALUE!

ESTABLISHMENT COSTS

E1. Building, space 5000000 5000000 5000000 5000000 5000000 8500000 5583333

E3. Equipments 150000 150000 150000 150000 150000 150000 150000

E4. Furniture 200000 200000 200000 200000 200000 200000 200000

Total Establishment costs 5350000 5350000 5350000 5350000 5350000 8850000 5933333

Assumptions: Grade: HMGN employees receive annual increament in their salary as grade, to a maximum of 15 to 20 grades depending upon their position. The calculation of unit cost is made on

a base case scenario and therefore it does not include the grade. Actual total resources required by a PHC should include the grades that its employees are entitled Local allowance Assumed that only 75% of the employees from outside of the districts are eligible for local allowance Field Allowance/TA/DA: Assumed to be 6 percent of salary Drugs: At present each PHC receives drugs worth Rs 80,000 on an average, which is reportedly sufficient only for about 6 months. So the amount is adjusted to provide drugs

sufficient for whole year with assumption that community drugs scheme will be introduced in all PHCs HRD: Assumed 3 to 5 days long refresher training to be organized at the district for which about Rs 20,000 per PHC needs to be provided to each DPHO. Hence this is not included

in the unit cost. Rent and Maintenance Rent and maintenance is calculated as 1% of establishment cost Building space As per the MOH norms Land area of 4000 sq meter needs to be developed for construction of PHC building and staff quarters. Based on the information gathered in the

surveyed districts the Cost of constructing PHC according to the given norm is computed. Water and electricity @1500/month; includes cost for staff quarter as well Fuel 20 liters of kerosene per month is required Furniture Includes furniture for staff quarter. The cost estimation is based on the standard norms set by MOH. (For norms refer to DOHS, 1995)

Annex III-II

50

District Indicators: Health and Education Allocation

S.N Districts Budget

Allocation in Health

Budget Allocation in

Education

Infant Mortality

Population > 65 years

Population < 5 years

Chronic Malnouri-shment

(< 5 years)

Life Expectancy

by Birth

Adult Literacy

Adult Literacy (female)

Population by Age Group

(5-14 yrs)

Mean year of

Schooling (female)

Mean year of

Schooling

Per Capita- health

Per Capita- Education

1 Achham 6102 43371 99 9014 35918 60.80 55.18 25.80 7.60 66219 0.55 1.55 92.14 187.52

2 Arghakhanchi 2865 12905 61 11073 26363 41.20 62.54 47.70 36.30 63139 2.36 2.95 45.37 61.93

3 Baglung 3419 16754 56 14223 33738 57.10 63.54 55.00 43.70 76680 2.01 2.64 44.59 62.30

4 Baitadi 5854 33852 116 10997 31531 60.80 52.31 44.90 23.30 67282 1.12 2.39 87.01 144.41

5 Bajhang 4849 38475 133 6315 25398 70.00 49.69 29.10 7.80 47414 0.49 1.65 102.26 230.35

6 Bajura 2212 11385 161 3614 15233 56.30 45.67 27.10 9.00 28133 0.63 1.62 78.62 104.66

7 Banke 7824 12235 71 13638 48809 38.00 60.38 53.40 43.00 107451 1.78 2.45 72.81 31.71

8 Bara 6101 82210 70 20430 77061 50.40 60.72 36.70 21.30 153705 1.09 1.97 39.69 147.03

9 Bardia 6230 37537 69 11841 47789 42.90 60.81 39.40 28.00 111698 1.42 2.13 55.77 98.10

10 Bhaktapur 1889 13156 24 10616 18234 44.40 71.33 64.00 50.10 51201 3.36 4.41 36.89 58.35

11 Bhojpur 2770 13624 51 11247 22596 48.70 64.64 46.80 33.80 57002 1.90 2.61 48.60 67.11

12 Chitwan 6434 21594 79 21512 49189 53.40 58.78 65.40 55.10 122870 2.93 3.62 52.36 45.75

13 Dadeldhura 5180 17473 91 4954 17927 50.00 56.62 43.40 20.60 37314 1.15 2.40 138.83 138.50

14 Dailekh 5973 24105 95 6144 35296 52.30 55.83 39.90 21.40 66026 1.01 1.95 90.47 107.04

15 Dang 6064 18703 127 13386 59987 33.30 50.57 52.10 38.30 133516 1.83 2.63 45.42 40.45

16 Darchula 2419 23252 92 5186 16116 52.90 56.43 41.50 20.30 34444 1.48 2.73 70.23 190.60

17 Dhading 3669 18825 81 18440 41685 43.40 58.55 34.30 22.70 95455 1.47 2.05 38.43 55.59

18 Dhankuta 2469 14006 50 8485 18398 48.10 64.90 58.60 46.00 43097 2.26 2.96 57.29 84.13

19 Dhanusha 8367 18102 63 25711 87955 55.50 62.04 44.70 30.20 183706 1.19 2.14 45.55 26.96

20 Dolakha 4023 8696 56 8980 19192 58.70 63.50 42.20 27.20 48257 1.40 2.19 83.37 42.58

21 Dolpa 1917 7611 115 618 2971 74.20 52.52 29.00 11.70 5561 0.71 1.59 344.77 257.61

22 Doti 2992 50816 81 7279 28884 59.20 58.39 35.40 15.20 56135 0.72 1.68 53.30 245.41

23 Gorakha 6240 48158 70 18720 32783 41.70 60.50 44.90 34.80 79725 1.91 2.46 78.26 167.14

24 Gulmi 3389 19041 50 16684 37866 57.60 64.82 50.50 39.00 90150 2.22 2.84 37.59 64.19

25 Humla 3723 15318 81 1509 5636 90.00 58.37 19.60 4.80 10660 0.40 1.25 349.22 377.34

26 Illam 3208 18574 51 11583 29582 49.30 64.73 61.50 50.80 76448 2.76 3.32 41.96 65.68

27 Jajarkot 2037 23273 119 2249 17589 58.80 51.90 28.10 15.20 38563 1.16 1.78 52.82 172.56

28 Jhapa 4647 54930 81 26410 62963 31.90 58.49 62.20 51.80 154645 3.01 3.67 30.05 79.83

29 Jumla 2588 14322 125 1253 9651 74.10 50.82 26.60 9.30 19818 0.61 1.55 130.57 160.15

30 Kabhrepalanchauk 4939 92861 37 19356 42537 35.80 69.33 56.10 41.70 108917 1.86 2.60 45.35 240.78

31 Kailali 7899 81288 81 18026 79693 43.20 58.39 46.50 32.30 181914 1.37 2.13 43.42 131.81

32 Kalikot 2125 17723 154 215 1610 74.20 46.67 33.20 10.70 3084 0.88 1.81 688.89 167.86

33 Kanchanpur 6965 30981 87 11715 49777 43.60 57.39 53.60 37.20 108240 1.75 2.67 64.35 81.98

34 Kaski 3269 20013 26 19785 37724 30.50 70.76 66.80 53.60 94432 3.46 4.40 34.62 52.59

35 kathmandu 9340 15328 31 38914 85276 52.90 69.53 73.50 60.10 218330 4.87 5.94 42.78 14.17

36 Khotang 6570 39258 66 11656 29769 36.00 61.37 43.10 29.00 67108 1.81 2.55 97.91 169.67

37 Kapilvastu 3519 63383 61 20609 63072 65.10 62.53 35.80 22.10 135368 1.24 2.00 25.99 131.51

38 Lalitpur 3045 13376 40 15130 26274 26.70 67.10 66.90 53.90 71644 4.10 5.07 42.50 39.60

39 Lamjung 2355 12629 52 11670 19099 42.90 64.41 49.20 36.10 46997 2.18 2.90 50.11 71.29

40 Mahottari 7177 24344 58 22771 73109 55.50 63.20 30.10 16.80 150513 1.01 1.82 47.68 43.98

41 Makawanpur 10845 9996 96 16286 48221 41.50 55.75 58.00 45.50 112010 1.73 2.33 96.82 25.46

42 Manang 1451 2631 88 552 594 63.20 57.03 52.20 41.60 1898 2.57 3.17 764.25 266.92

43 Morang 9403 38098 39 33047 90327 41.50 67.28 52.30 39.90 215534 2.58 3.35 43.63 45.18

44 Mugu 3427 11130 174 1024 4865 68.80 44.07 24.10 5.20 8332 0.34 1.40 411.33 253.32

45 Mustang 1583 7974 88 825 1236 63.20 57.03 47.80 33.40 2883 1.78 2.58 549.06 532.27

Annex III-II

51

S.N Districts Budget

Allocation in Health

Budget Allocation in

Education

Infant Mortality

Population > 65 years

Population < 5 years

Chronic Malnouri-shment

(< 5 years)

Life Expectancy

by Birth

Adult Literacy

Adult Literacy (female)

Population by Age Group

(5-14 yrs)

Mean year of

Schooling (female)

Mean year of

Schooling

Per Capita- health

Per Capita- Education

46 Myagdi 2128 8673 42 6667 14679 63.20 66.62 48.90 36.80 30283 1.90 2.59 70.26 75.78

47 Nawalparasi 6061 16370 55 24375 68172 51.90 63.68 46.90 32.20 157389 1.86 2.60 38.51 29.08

48 Nuwakot 4985 14015 56 15805 32109 61.30 63.57 42.50 28.90 81403 1.38 1.97 61.24 48.58

49 Okhaldhunga 5028 50659 31 8816 19554 60.70 69.39 41.70 26.00 44927 1.46 2.18 111.92 323.28

50 Palpa 6031 19371 75 13952 33343 47.80 59.64 60.70 50.40 78696 2.37 2.99 76.63 72.13

51 Panchthar 3229 11360 51 9240 24984 60.90 64.51 50.00 36.80 58521 2.24 2.87 55.18 56.22

52 Parsa 4564 28457 70 15145 66539 47.30 60.71 37.80 31.60 136199 1.51 2.49 33.51 57.23

53 Parbat 2545 8248 46 9306 18452 34.80 65.76 51.20 39.70 44882 2.58 3.28 56.71 52.26

54 Pyuthan 2800 22238 65 8689 31744 55.50 61.69 37.80 22.80 64822 1.38 2.15 43.19 104.66

55 Ramechhap 6795 12642 48 12213 26409 73.30 65.16 31.20 16.90 62991 1.03 1.17 107.87 59.52

56 Rasuwa 2024 19198 101 2274 5214 60.00 54.75 25.40 14.30 11784 1.00 1.56 171.77 429.19

57 Rautahat 5087 15264 56 22510 76333 50.50 63.51 28.10 15.90 145084 0.91 1.64 35.07 28.00

58 Rolpa 4527 45713 83 7276 31477 58.80 58.05 31.10 14.90 59572 0.74 1.44 76.00 217.68

59 Rukum 2181 14956 90 4332 23971 58.80 56.79 30.00 16.30 52633 1.30 2.01 41.44 79.37

60 Rupandehi 5756 62016 35 30015 85964 50.40 68.27 62.20 49.60 193939 2.16 3.01 29.68 87.54

61 Salyan 3909 17832 90 1501 7731 62.10 56.79 40.50 24.50 17018 1.55 2.40 229.70 83.52

62 Sankhuwasabha 3360 10168 55 8049 18661 54.30 63.78 47.50 36.40 43892 2.00 2.58 76.56 63.87

63 Saptari 7623 51218 58 21804 70203 44.00 63.13 44.00 37.60 154693 1.39 2.52 49.28 89.81

64 Sarlahi 7909 12380 59 24993 85064 48.00 62.95 30.30 17.60 174925 1.09 1.83 45.21 19.47

65 Sindhuli 3236 57166 45 11357 37133 60.00 66.05 42.30 27.70 81397 1.28 1.98 39.76 204.29

66 Sindhupalchauk 5350 89488 73 16094 33036 62.20 60.02 31.00 18.50 81687 1.13 1.71 65.49 292.58

67 Siraha 7744 11766 57 22030 73136 52.30 63.38 34.80 19.20 156736 1.11 2.06 49.41 20.56

68 Solukhumbu 2228 7793 45 4900 12603 54.50 65.94 39.00 25.90 30038 1.55 2.15 74.19 72.37

69 Sunsari 7138 38370 64 23140 72132 38.80 61.86 56.20 43.40 167945 2.44 3.23 42.50 61.33

70 Surkhet 3751 35994 60 7356 37019 66.40 62.69 56.30 42.00 75915 1.78 2.58 49.42 124.75

71 Syangja 3666 56625 38 19476 38130 52.00 67.71 57.50 46.90 90281 2.78 3.47 40.61 178.45

72 Tanahu 4222 25855 33 17431 36370 63.00 68.79 54.40 43.60 88906 2.34 2.98 47.48 82.02

73 Taplejung 2704 7149 64 6673 16773 44.10 61.94 47.30 34.40 37959 2.11 2.73 71.24 53.07

74 Tehrathum 2142 8723 37 6241 12552 67.90 67.78 54.00 39.60 30776 2.60 3.40 69.61 77.12

75 Udaypur 3910 15189 36 11080 36212 32.10 68.03 47.30 33.10 84473 1.60 2.30 46.29 52.80

Sources: NPC Budget Allocation 2059/60 Nepal Human Development Report 2004 Population Census 2001, CBS and UNFPA District Development Profile of Nepal 2004, ISRSC

Annex III-II

52

Descriptive Statistics of the Variables Used in the Regression Technique

S.N Variables N Minimum Maximum Mean Std.

Deviation

1 HLTALLOC 75 1450.60 10845.20 4560.13 2160.05

2 PCHEALTH 75 25.99 764.25 103.50 139.16

3 EDUALLOC 75 2631.00 92861.00 26776.16 20730.98

4 PCEDUCAN 75 14.17 532.27 119.73 100.21

5 LIFEEXPT 75 44.07 71.33 60.92 5.94

6 MALNOURS 75 26.70 90.00 53.02 12.01

7 POPBFIVE 75 594.00 90327.00 36736.29 24365.26

8 SFIVEPOP 75 215.00 38914.00 12752.43 8329.72

9 INFANTMR 75 24.01 173.83 70.89 31.38

10 ALITERCY 75 19.60 73.50 44.63 12.17

11 MYSCHTOT 75 1.17 5.94 2.50 0.84

12 ADLITFEM 75 4.80 60.10 30.68 13.76

13 MYSFEMLE 75 0.34 4.87 1.72 0.84

14 SCHGPOP 75 1898.00 218330.00 82577.12 54310.68

Valid N (listwise) 75

Annex III-II

53

Detailed Expenditure Breakdown of VDCs (2059/60 & 2061/62)

Bajhang Jhapa Bardia

EXPENDITURE HEADS Byasi Melbesauna Chainpur Bhamchaur kotdevel Sanischare Dhadabar Mahammadpur

2059/60 2060/61 Average 2059/60 2060/61 Average 2059/60 2060/61 Average 2059/60 2060/61 Average 2059/60 2060/61 Average 2059/60 2060/61 Average 2059/60 2060/61 Average 2059/60 2060/61 Average

1 Salaries/ Remuneration 58000 56000 57000 43000 56000 49500 61000 73000 67000 37000 40000 38500 58000 50000 54000 247000 319000 283000 149000 132000 140500 137000 150000 143500

2 Meeting Allowances 5000 5000 5000 6000 9000 7500 9000 12000 10500 1000 3000 2000 2000 7000 4500 13000 15000 14000 12000 24000 18000 10000 40000 25000

3 Services Expenses 15000 7500 6000 6000 6000 12000 16000 14000 4000 5000 4500 2000 1000 21000 16000 18500 46000 46000 46000 24000 22000 23000

4 Office Operating Expenses

7000 8000 7500 16000 14000 15000 13000 13000 13000 20000 15000 17500 9000 12000 10500 10000 42000 26000 24000 19000 21500 12000 22000 17000

5 Capital Expenditure 141000 241000 191000 359000 388000 373500 215000 171000 193000 254000 372000 313000 210000 106000 158000 408000 1000 204500 25000 81000 53000 24000 15000 19500

6 Contingency 4000 6000 5000 27000 13500 2000 5000 3500 3000 7000 5000 42000 66000 54000 6000 10000 8000 20000 15000 17500

7 Financial Assistance 5000 4000 4500 2000 4000 3000 69000 33000 51000 9000 4500 5000 4000 4500 12000 14000 13000 4000 5000 4500 4000 15000 9500

8 Development Expenditures

43000 48000 45500 20000 48000 34000 30000 135000 82500 37000 8000 22500 22000 334000 178000 0 203000 101500 239000 348000 293500 282000 437000 359500

8.1 Agriculture 12000 17000 14500 5000 2500 10000 4000 7000

8.2 Irrigation 5000 2500 300000 150000

8.3 Drinking water and sanitation

6000 3000

8.4 Health 3000 7000 5000 8000 19000 13500 10000 5000 7500 12000 35000 23500 3000 1500 100000 10000 55000

8.5 Education and Sports 40000 41000 40500 30000 135000 82500 5000 2500 225000 112500 52000 67000 59500 20000 10000

8.6 Roads/Bridges 130000 65000 171000 87000 129000

8.7 Women Development 2000 2000 2000

8.8 Poverty alleviation

8.9 Programs for DAG 5000 1000 3000 60000 30000

8.1 Greenary and plantation 5000 2500

8.11 Community building and rest house

6000 3000

8.12 Protection of water sources

8.13 Library

8.14 Language and culture

8.15 Tourism and trade

8.16 Co-operative

8.17 Others 10000 5000 200000 100000 187000 151000 169000 11000 20000 15500

9 Training and Observation Tour

16000 8000

10 Other Program Costs

Total 263000 383000 323000 479000 525000 502000 409000 453000 431000 364000 448000 406000 309000 538000 423500 753000 676000 714500 505000 665000 585000 513000 716000 614500

Source: Field Survey, 2005

Annex III-II

54


Parsa Rasuwa Kavre Palpa

EXPENDITURE HEADS Pokharia Dhunche Chilime Muthurapati Pokhari Narayansthan Madan pokhara Bandi pokhara Pokhara chowk


1 Salaries/ Remuneration 39000 63000 51000 115000 110000 112500 14000 42000 28000 54000 25000 39500 40000 43000 41500 25000 26000 25500 57000 55000 56000

2 Meeting Allowances 9000 19000 14000 2000 5000 3500 2000 4000 3000 3000 3000 3000 8000 8000 8000 6000 6000 6000 2000 2000 2000

3 Services Expenses 5000 10000 7500 13000 9000 11000 3000 2000 2500 2000 1000 18000 24000 21000 7000 5000 6000

4 Office Operating Expenses

7000 9000 8000 13000 17000 15000 9000 4500 10000 10000 10000 8000 10000 9000 11000 11000 11000 4000 9000 6500

5 Capital Expenditure 210000 454000 332000 14000 1000 7500 193000 470000 331500 186000 338000 262000 9000 4500 198000 70000 134000

6 Contingency 9000 4500 11000 8000 9500 3000 15000 9000 1000 3000 2000 4000 2000 3000 2000 1000 10000 5000 4000 8000 6000

7 Financial Assistance 1000 4000 2500 16000 8000 11000 5500 5000 5000 5000 2000 3000 2500

8 Development Expenditures

31000 126000 78500 175000 283000 229000 143000 469000 306000 45000 69000 57000 122000 287000 204500 378000 324000 351000 285000 350000 317500 290000 336000 313000

8.1 Agriculture 15000 7500 10000 5000 10000 5000

8.2 Irrigation 3000 1500

8.3 Drinking water and sanitation

15000 7500 20000 10000 4000 100000 52000 45000 53000 49000 110000 100000 105000 128000 64000 40000 22000 31000

8.4 Health 11000 11000 11000 10000 30000 20000 16000 8000 24000 6000 15000 0 18000 7000 12500

8.5 Education and Sports 20000 35000 27500 122000 250000 186000 35000 103000 69000 66000 90000 78000 2000 3000 2500

8.6 Roads/Bridges 172000 208000 190000 100000 300000 200000 148000 51000 99500 66000 240000 153000 110000 49000 79500

8.7 Women Development 7000 14000 10500 15000 35000 25000

8.8 Poverty alleviation

8.9 Programs for DAG 10000 20000 15000 10000 5000 25000 12500 10000 5000

8.1 Greenary and plantation

8.11 Community building and rest house

15000 7500 37000 18500 150000 75000


9000 19000 14000 20000 10000 40000 50000 45000

8.13 Library 3000 1500 40000 40000 40000 55000 27500

8.14 Language and culture 47000 23500 2000 2000 2000

8.15 Tourism and trade 6000 6000 6000

8.16 Co-operative

8.17 Others 40000 20000 4000 2000 2000 2000 2000

9 Training and Observation Tour

12000 6000

10 Other Program Costs 30000 15000 13000 6500 26000 13000 76000 38000

Total 313000 720000 516500 200000 292000 246000 483000 1099000 791000 251000 496000 373500 206000 327000 266500 492000 416000 454000 525000 549000 537000 366000 418000 392000


Annex III-II

55


Syangja Makwanpur Dolakha

EXPENDITURE HEADS

Thuladihi Sirsekot Jagatradevi Bahakot Shrikrishna Gandaki Churiyamai Basamadi Magapauwa


1 Salaries/ Remuneration 74000 94000 84000 45000 93000 69000 15000 32000 23500 105000 96000 100500 66000 91000 78500 86000 76000 81000 140000 150000 145000 17000 12000 14500

2 Meeting Allowances 6000 7000 6500 4000 8000 6000 3000 3000 3000 4000 2000 3000 20000 11000 15500 7000 17000 12000 7000 10000 8500 6000 9000 7500

3 Services Expenses 9000 13000 11000 9000 4500 1000 500 23000 14000 18500 11000 26000 18500 14000 15000 14500 0

4 Office Operating Expenses 14000 13000 13500 8000 9000 8500 20000 24000 22000 11000 5000 8000 15000 10000 12500 71000 10000 40500 8000 13000 10500 38000 32000 35000

5 Capital Expenditure 190000 265000 227500 153000 300000 226500 30000 171000 100500 250000 350000 300000 130000 255000 192500 50000 25000 5000 118000 61500 17000 104000 60500

6 Contingency 1000 5000 3000 5000 5000 5000 5000 2500 5000 4000 4500 17000 47000 32000 4000 2000

7 Financial Assistance 6000 5000 5500 2000 1000 4000 2000 2000 1000 2000 5000 3500 5000 3000 4000 1000 5000 3000 1000 3000 2000

8 Development Expenditures 10000 130000 70000 345000 437000 391000 245000 163000 204000 31000 46000 38500 40000 28000 34000 267000 188000 227500 265000 253000 259000 362000 107000 234500

8.1 Agriculture 35000 15000 25000

8.2 Irrigation 35000 30000 32500

8.3 Drinking water and sanitation 10000 5000 55000 27500 202000 138000 170000 96000 48000 9000 30000 19500

8.4 Health 10000 5000 7500 3000 1500 6000 3000 8000 6000 7000

8.5 Education and Sports 54000 27000 5000 124000 64500 40000 30000 35000 6000 10000 8000 24000 15000 19500

8.6 Roads/Bridges 65000 32500 80000 45000 62500 10000 5000 80000 70000 75000 153000 76500

8.7 Women Development 6000 3000

8.8 Poverty alleviation 13000 6500

8.9 Programs for DAG

8.1 Greenary and plantation 6000 3000

8.11 Community building and rest house 5000 2500 70000 35000 20000 10000 50000 25000 160000 87000 123500 21000 10500


8.13 Library

8.14 Language and culture 8000 4000

8.15 Tourism and trade 3000 1500 15000 15000 15000

8.16 Co-operative 2000 1000

8.17 Others 1000 500 270000 300000 285000 5000 2500 16000 8000 65000 32500 25000 12500 200000 50000 125000

9 Training and Observation Tour 4000 2000 5000 2500 6000 3000 15000 7500 8000 4000 6000

10 Other Program Costs 278000 261000 269500 3000 1500 28000 20000 24000

Total 588000 797000 692500 555000 858000 706500 313000 406000 359500 408000 504000 456000 301000 414000 357500 502000 330000 416000 457000 626000 541500 481000 291000 386000


Annex III-II

56


Banke Jumla Kanchanpur Average of All % of Total

EXPENDITURE

HEADS Udaypur Dillichaur Suda Daisi

2059/60 2060/61 Average 2059/60 2060/61 Average 2059/60 2060/61 Average 2059/60 2060/61 Average

1 Salaries/ Remuneration 90000 82000 86000 49000 51000 50000 191000 194000 192500 162000 239000 200500 82571.43 16.69784

2 Meeting Allowances 10000 5000 7000 5000 6000 8000 28000 18000 9000 10000 9500 8089.286 1.63584

3 Services Expenses 6000 33000 19500 15000 26000 20500 15000 54000 34500 46000 75000 60500 13285.71 2.686677

4 Office Operating Expenses 27000 12000 19500 12000 17000 14500 25000 20000 22500 23000 32000 27500 15232.14 3.08029

5 Capital Expenditure 138000 134000 136000 11000 17000 14000 427000 527000 477000 157071.4 31.76346

6 Contingency 5000 2500 9000 5000 7000 4000 8000 6000 7535.714 1.523895

7 Financial Assistance 5000 1000 3000 6000 3000 5214.286 1.054449

8 Development Expenditures 226000 248200 237100 133000 287000 210000 235000 365000 300000 101000 145000 123000 189360.7 38.29309

8.1 Agriculture 2375 0.48028

8.2 Irrigation 20000 10000 10000 25000 17500 7642.857 1.545562

8.3 Drinking water and sanitation 60000 30000 22196.43 4.488629

8.4 Health 6839.286 1.383061

8.5 Education and Sports 29446.43 5.954745

8.6 Roads/Bridges 226000 200000 213000 40000 156000 98000 197000 55000 126000 51000 69000 60000 59446.43 12.02144

8.7 Women Development 1446.429 0.292501

8.8 Poverty alleviation 232.1429 0.046945

8.9 Programs for DAG 2517.857 0.509169

8.1 Greenary and plantation 196.4286 0.039722

8.11 Community building and rest house 28000 285000 156500 50000 76000 63000 18928.57 3.827793

8.12 Protection of water sources 2464.286 0.498335

8.13 Library 2464.286 0.498335

8.14 Language and culture 1053.571 0.213056

8.15 Tourism and trade 803.5714 0.162501

8.16 Co-operative 35.71429 0.007222

8.17 Others 48200 24100 33000 111000 72000 31271.43 6.323802

9 Training and Observation Tour 4000 30000 17000 50000 25000 2750 0.556113

10 Other Program Costs 15000 7500 13392.86 2.708344

Total 502000 515200 508600 227000 403000 315000 914000 1229000 1071500 345000 574000 459500 494503.6 100


ANNEXURE

FOR CHAPTER Four

Annex IV-I

59

Tax Revenue (Central) Rs. In ten millions

S.N. Tax Heads 2045-46 2046-47 2047-48 2048-49 2049-50 2050-51 2051-52 2052-53 2053-54 2054-55 2055-56 2056-57 2057-58 2058-59 2059-60 Growth

1 Custom 228.99 268.49 304.43 335.89 394.5 525.5 701.1 732.74 830.91 850.22 951.77 1081.33 1255.21 1265.87 1423.64 13.94

Import 213.39 264.6 275.26 279.52 317.8 435.6 584.01 624.65 709.32 701.94 769.83 895.99 1039.19 967.84 1056.77 12.11

Export 6.27 3.26 7.85 11.47 14.07 42.7 33.25 14.99 16.78 21.71 37.8 43.25 49.26 91.74 85.56 20.52

Indian Excise Return 9.16 0 21.17 44.74 62.35 46.04 83.75 89.99 100.91 110.2 120.6 133.17 145.62 170.09 237.06 26.16

Others 0.17 0.63 0.15 0.16 0.28 1.16 0.8 3.11 3.9 16.37 23.54 8.92 21.14 36.21 44.25 48.78

2 Tax on Goods and Services and Utilisation 266.59 316.39 376.3 492.15 568.13 726.12 879.26 968.47 1077.52 1124.97 1171.91 1338.74 1615.36 1607.43 1824.48 14.73

Excise on Industrial Production 87.09 109.49 119.96 141.41 145.24 159.22 165.73 194.43 229.81 288.58 295.32 312.76 377.12 380.7 478.51 12.94

Liquor Contract 0.68 0.21 0.06 0.02 0.04 0.03 0 0

Sales Tax and VAT 137.97 165.01 202.61 284.07 343.82 469.31 603.17 643.13 712.65 712.26 788.22 985.49 1204.78 1196.4 1345.97 17.67

Entertainment Tax 3.28 3.35 3.94 3.83 5.31 11.22 9.11 10.04 11.4 9.06 2.35 2.85 3.04 0.21 0

Hotel Tax 9.32 9.97 11.56 19.13 22.24 21.91 22.91 28.42 30.11 4.59 0.15 0.18 0.01 0 0

Airline Tax 6.7 8.77 17.34 17.79 20.57 27.07 27.82 31.11 31.42 34.33 24.07 0 0.01 0 0

Contract Tax 19.32 17.05 17.33 21.33 29.3 35.65 50.52 61.34 62.13 76.15 61.8 37.45 30.4 30.12 0

Road Maintinance and Others 2.23 2.54 3.5 4.57 1.51 1.71 0 0

3 Land Tax and Registration 40.1 45.17 53.87 63.91 75.49 83.32 93.77 106.66 101.54 100.42 100.31 101.59 61.29 113.18 141.43 9.42

Land Tax 8.04 7.46 8.21 6.48 6.94 6.1 3.49 1.82 0.59 0.36 0.13 0.46 0.51 0.08 0

House Land Registration Fees 32.06 37.71 45.66 57.13 68.55 77.22 90.28 104.84 100.95 100.06 100.18 101.13 60.78 113.1 141.43 11.18

4 Income, Profit and Property Tax 93.03 98.34 82.98 95.91 128.13 202.21 291.16 358.93 432.46 518.37 651.3 793.56 954.65 946.57 869.14 17.31

Income Tax (Govt.) 21.69 24.09 16.22 17.11 25.53 53.41 86.02 114.45 123.11 131.78 152.65 219.88 292.8 176.93 125.1 13.33

Income Tax (Semi-govt.) 0.26 0.24 0.27 0.53 0.26 0.21 0 0 0 0

Income Tax (Public sector) 0.04 0 0 0.65 0.95 1.97 44.01 56.39 85.84 92.51 115.5 133.95 192.43 141.2 123.63 77.54

Income Tax (Private Sector) 59.74 62.5 53.12 61.79 80.07 118.48 129.31 147.01 171.14 212.08 277.27 301.64 320.05 441.91 336.23 13.14

Income (Remuneratiion) 4.38 5.07 4.99 5.47 5.67 8.38 11.84 13.31 16.81 32.22 39.65 45.15 59.73 83.56 125.26 27.06

Urban House and Land Tax 1.9 1.91 0.02 2.23 1.67 0.84 3.42 8.72 9.5 11.07 12.33 11.85 0.29 0.23 0

Vehicle Tax 3.1 3.19 2.39 4.54 6.33 4.14 5.4 7.07 10.62 17.49 21.94 39.65 42.96 55.97 55.95 22.95

Interest Tax 1.85 1.31 3.78 1.95 7.34 9.67 11.16 11.98 15.44 21.22 31.95 41.45 46.39 46.77 86.4 31.59

Other Taxes 0.07 0.03 2.19 1.64 0.31 5.11 0 0 0 0 16.58 47.78

Total 628.71 728.39 817.58 987.86 1166.25 1537.15 1965.29 2166.8 2442.43 2593.98 2875.29 3315.22 3886.51 3933.05 4258.69 14.64

Memo items

Tax revenue 628.71 728.39 817.58 987.86 1166.25 1537.15 1965.29 2166.8 2442.43 2593.98 2875.29 3315.22 3886.51 3933.05 4258.69 14.64

Non-tax revenue 149.35 202.89 255.22 363.71 348.59 420.94 494.51 622.51 594.92 699.81 849.8 974.16 1002.86 1111.49 1364.28 17.12

Total revenue 778.06 931.28 1072.8 1351.57 1514.84 1958.09 2459.8 2789.31 3037.35 3293.79 3725.09 4289.38 4889.37 5044.54 5622.97 15.17

Total revenue as % of GDP 9.1 9.3 9.2 9.3 9.2 10.2 11.7 11.7 11.3 11.4 11.3 11.7 12.4 12.4 12.9 2.56

Tax revenue as % of GDP 7.3 7.3 7.0 6.8 7.1 8.0 9.4 9.1 9.1 9.0 8.7 9.1 9.9 9.7 9.8 2.08

Source: Economic Survey 2060/61

Annex IV-II

60

Non Tax Revenue

Rs. In ten millions S.N. Items 2045-46 2046-47 2047-48 2048-49 2049-50 2050-51 2051-52 2052-53 2053-54 2054-55 2055-56 2056-57 2057-58 2058-59 2059-60 Growth

1 Fees, Fines,Penalties and Seize 55.53 77.66 101.16 110.63 33.34 24.8 20.71 28.61 27.08 32.96 33.61 38.64 38.66 51.88 57.96 0.31

Firm Registration Fees 1.39 1.84 1.97 2.61 2.84 3.26 3.43 3.92 4.74 5.09 5.38 6.58 6 7.19 7.87 13.18

Gun, Pistol Registration Fees 0.09 0.09 0.09 0.09 0.21 0.29 0.32 0.25 0.2 0.28 0.24 0.24 0.15 0.14 0.16 4.20

Vehicle Permission Fees 1.1 1015 1.5 1.95 5.05 7.14 5.09 5.72 5.29 6.82 9.47 10.6 9.5 11.11 11.95 18.58

Judicial Fees, Fine,Penalty and Seize 2.88 2.79 3.03 2.77 3.03 4.74 5.02 11.48 7.83 8.91 9.73 9.58 10.68 19.22 10.43 9.63

Administrative Charges, Fine,Penalty and Seize 50.07 71.79 94.67 103.21 22.21 9.37 6.85 7.24 9.02 11.86 8.79 11.63 12.34 14.22 27.55 -4.18

2 Income from Governement services and Sale of Goods 34.41 39.7 51.14 76.5 88.95 127 138.83 167.33 179.96 225.55 214.65 242.88 272.8 261.12 306.3 16.90

Drinking Water Charges 0.19 0.21 0.23 0.28 0.39 0.68 1.68 1.92 1.91 2.11 2.14 1.41 0.91 0.65 0.56 8.03

Panipot 0.35 0.19 0.1 0.11 0.13 0.14 0.15 0.17 0.17 0.16 0.13 0.15 0.11 0.13 0.14 -6.34

Electricity Charges 0.46 0.06 0.09 0.11 19 0.13 0.25 0.25 0.2 21.23 0.24 0.03 0 0 0

Postal Services 5.76 5.98 5.54 7.41 9.65 11.28 16 15.76 16.57 19.88 20.17 22.66 22.96 23.03 21.99 10.04

Income from Agriculture 2.28 2.4 2.58 2.01 2.04 2.11 2.89 2.1 3.07 2.87 3.41 4.34 5.06 4.59 4.23 4.51

Income from Education 1.29 1.32 1062 1.77 2.16 2.38 2.09 2.27 3.72 5.85 5.05 8.35 9.4 12.8 11.23 16.72

Income from Forestry 7.55 11.27 13.63 19.88 18.73 34.26 33.59 44.21 36.97 39.05 37.46 52.52 60.26 54.62 68.36 17.04

Income from Transportation 6.63 6.34 7.87 15.03 17.45 19.17 17.94 26.31 27.03 31.15 23.59 8.6 8.63 9.99 9.35 2.49

Other Income sources 9.9 11.93 19.48 29.8 38.21 56.85 64.24 74.34 90.32 103.25 122.47 144.83 165.47 155.3 190.44 23.52

3 Dividend 19.85 23.38 45.95 64.44 75.55 77.57 106.01 136.3 113.44 131.1 178.27 250.75 233.64 251.28 249.76 19.83

Financial Institution 17.98 22.74 45.55 62.71 75.2 75.55 103.77 128.13 112.07 127.67 145.52 213.55 207.63 228.18 190.43 18.36

Business Institution 1.18 0.04 0.09 0.31 0 0.06 0.93 4.72 0 3.1 12.4 0.97 1.34 0.88 1.1 -0.50

Industrial Instution 0.69 0.6 0 1.42 0.3 0.05 0.08 0.2 0.01 0.28 0 10.32 0 0 0.61 -0.88

Service-oriented Institution 0 0 0.31 0 0.05 1.91 1.23 3.25 1.36 0.05 20.3 13.8 22.66 16.18 57.62

Others 0 0.06 12.11 2.02 6.05 0

4 Royalty and Sale of Government Property 3.86 6.49 2.79 13.78 5.99 9.04 19.69 6.78 44.79 56.52 20.23 56.33 94.96 72.39 194.55 32.31

Mine Royalty 0.32 0.14 0.13 0.26 0.23 0.23 0.51 0.22 0.3 0.39 1.11 1.17 0.54 1.53 1.19 9.84

Other Royalty 1.01 1.23 1.11 11.73 4.1 5.13 9.18 2.55 39.41 44.07 9.49 37.09 48.31 63.72 114.21 40.17

Other Sale 2.53 2.48 1.3 1.48 1.28 3.32 10 4.01 5.08 12.06 9.64 18.07 46.11 7.14 79.14 27.88

Takmari 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Others 0 2.64 0.25 0.31 0.38 0.36 0 0 0 0 0 0 0 0 0

5 Principal and Interest 34.3 52.98 49.8 97.14 143.11 181.1 208.31 281.88 222.07 246.11 392.75 375.11 349.72 310.94 246.43 15.13

Principal (Received from Company and Corporation) 17.89 25.08 26.13 42.72 73.57 60.61 121.04 108.98 86.28 124.49 223.52 217.6 205.06 188.07 151.67 16.49

Interest (Received from Company and corporation) 16.34 27.84 23.64 54.38 69.48 119.19 87.24 172.42 135.71 121.24 168.27 156.51 143.71 120.68 91.12 13.06

Other Principal and Interest 0.07 0.06 0.03 0.04 0.06 1.3 0.03 0.48 0.08 0.38 0.96 0.99 0.95 2.2 3.64 32.61

6 Miscellaneous 1.4 2.68 4.38 1.22 1.65 1.43 0.96 1.61 7.58 7.57 10.29 10.45 13.08 163.88 309.28 47.04

Miscellaneous 1.4 2.68 4.38 1.22 1.65 1.43 0.96 1.61 7.58 7.57 10.29 10.45 13.08 163.88 309.28 47.04

Total 149.35 202.89 255.22 363.71 348.59 420.94 494.51 622.51 594.92 699.81 849.8 974.16 1002.86 1111.49 1364.28 17.12

Annex IV-III

61

Average Internal Revenue of Selected VDCs during fiscal year 2001/02 to 2003/04 (Figures in Rs. '000)

District VDC Land & Building

Tax

Land Revenue & Land Tax

Hat Bazaar Shop Tax

Vehicle Tax

Entertain-ment Tax

Rent and Bitauri Tax

Advertise-ment Tax

Business Enterprise

Tax

Profe-ssional

Video Tax

Natural Resource Usage Tax

Service Charge

Other Charges

Sales Income

Fines & Penalties

Other Income

Total Internal

Revenue

Ilam Mangalbare 20.3 64.7 0.0 0.0 0.0 0.0 0.0 12.4 0.0 0.0 5.0 12.0 2.5 0.0 65.7 182.6

Namsaling 0.0 12.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 0.0 0.0 0.0 13.3

Jhapa Garamani 18.3 167.7 43.7 3.0 0.0 1.3 0.0 1.7 0.0 62.3 1.5 57.0 28.5 0.0 16.0 401.0

Charpane 44.0 104.0 9.7 10.7 0.0 41.5 0.0 209.5 0.0 0.0 6.5 86.7 14.0 0.0 26.0 552.5

Chandragarhi 41.3 132.3 195.0 50.7 0.0 61.5 0.0 36.3 0.0 3.0 8.3 90.3 12.0 0.0 48.7 679.5

Sanischare 67.5 109.3 0.0 81.0 11.0 38.0 0.0 5.0 0.0 0.0 66.5 340.0 58.0 0.0 67.3 843.7

Morang Babiyabirta 230.3 24.7 4.0 0.0 2.0 3.5 9.7 0.0 0.0 67.0 19.7 0.0 0.0 28.7 390.3 779.8

Tetaria 1.3 59.0 63.3 1.0 0.0 0.0 0.0 3.0 0.0 0.0 37.7 15.7 0.0 0.0 39.0 220.0

Dinia 68.0 12.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 20.0 0.0 125.0 34.0 747.0 1006.0

Dhankuta Bodhe 0.0 2.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.5 1.0 0.0 42.0 47.0

Arkhale 0.0 10.3 6.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 6.7 0.0 0.0 15.7 39.2

Sankhuwasabha Chepuwa 0.0 1.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.7

Wana 0.0 23.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3.0 0.0 0.0 0.0 26.7

Mangadewa 0.0 6.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 6.0

Solukhumbu Namche 4.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 0.0 0.0 0.0 146.7 152.7

Nale 0.0 10.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 10.0

Bung 0.0 6.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 6.0

Siraha Tirangana 0.0 27.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.7 0.0 0.0 0.0 29.0

Dodhana 0.0 34.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 34.7

Gadha 0.0 28.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 61.0 89.3

Dolakha Bulung 0.0 0.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 36.0 36.8

Lapilang 0.0 0.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.3

Magapauwa 0.0 0.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.4

Dhanusha Bindi 0.0 13.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 20.0 0.0 0.0 0.0 33.7

Badchuda 0.0 22.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 1.0 0.0 0.0 0.0 24.5

Bharatpur 0.0 49.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 49.5

Parsa Alau 9.7 9.0 148.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 4.0 71.5 0.0 1.0 0.0 243.2

Pokharia 14.7 0.0 0.0 0.0 6.5 0.0 0.0 0.0 0.0 0.0 6.3 139.0 37.0 0.0 0.0 203.5

Makawanpur Sakaura 0.0 0.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.6 0.0 0.0 0.0 1.4

Churia 0.5 50.0 0.0 0.6 0.0 0.0 0.0 13.5 0.0 0.0 0.0 23.7 0.0 0.0 367.0 455.3

Basamadi 0.0 17.7 0.0 0.0 0.0 0.0 0.0 20.0 0.0 0.9 0.0 107.0 0.6 0.0 273.0 419.2

Kavre Mathurapalti 0.0 5.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 0.0 0.0 0.0 6.3

Pokhari Narayansthan

0.0 5.7 0.0 0.0 0.0 3.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.0 10.7

Rasuwa Dhunchhe 0.0 4.3 0.0 0.0 0.0 3.0 0.0 0.0 0.0 0.0 0.0 2.0 0.0 0.0 0.0 9.3

Chilime 0.0 5.0 0.0 0.0 0.0 3.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 27.3 35.3

Bhaktapur Duwakot 0.0 293.0 0.0 137.0 0.0 0.0 0.0 24.3 0.0 0.0 161.7 110.7 0.0 0.0 0.0 726.7

Sirutar 0.0 61.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 10.0 25.0 0.0 0.0 0.0 96.7

Nagarkot 0.0 42.7 0.0 298.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 16.7 0.0 0.0 100.0 458.0

Lalitpur Bungmati 65.7 116.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 115.0 0.0 9.7 35.0 0.0 0.0 341.7

Gorkha Khoplang 0.0 4.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 0.0 0.0 0.0 5.5

Phusel 0.0 2.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.0 0.0 0.0 59.0 63.0

Chunchet 0.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0

Mustang Chonup 0.0 2.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.0

Jomsom 0.0 2.0 0.0 0.0 0.0 52.7 0.0 0.0 0.0 0.0 0.0 2.5 0.0 0.0 0.0 57.2

Kaski Sarankot 0.0 19.0 0.0 111.3 0.0 0.0 0.0 83.3 0.0 88.7 76.7 0.0 0.0 0.0 0.0 379.0

Samrang 0.0 1.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.7 0.0 0.0 0.0 3.0

Nirmalpokhari 0.0 7.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 204.7 5.3 12.3 0.0 0.0 683.7 913.3

Syanja Thuladihi 0.0 8.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3.3 0.0 0.0 0.2 11.9

Annex IV-III

62

District VDC Land & Building

Tax

Land Revenue & Land Tax

Hat Bazaar Shop Tax

Vehicle Tax

Entertain-ment Tax

Rent and Bitauri Tax

Advertise-ment Tax

Business Enterprise

Tax

Profe-ssional

Video Tax

Natural Resource Usage Tax

Service Charge

Other Charges

Sales Income

Fines & Penalties

Other Income

Total Internal

Revenue

Sirsekot 0.0 0.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.0 0.0 0.0 34.0 36.6

Jagradevi 0.0 2.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.2 0.0 0.0 0.0 3.7

Bahakot 0.0 5.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 6.3 0.0 0.0 0.0 12.0

Shreekrishna 0.0 10.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 6.7 0.0 0.0 0.0 17.0

Nawalparasi Sunawa 154.0 137.3 214.3 45.7 14.0 3.0 0.0 16.3 1.0 0.0 151.0 183.7 21.7 0.0 115.0 1057.0

Jamunia 13.0 57.0 345.0 0.0 0.0 0.0 0.0 0.0 0.0 10.0 6.5 18.0 7.0 0.0 112.5 569.0

Tikapur 0.0 50.5 0.0 0.0 0.0 0.0 0.0 20.0 0.0 100.5 9.0 17.5 0.0 0.0 7.0 204.5

Palpa Madanpokhara 0.0 3.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 8.5 0.0 0.0 0.0 11.5

Bandipokhara 0.0 2.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.2 0.0 0.0 33.0 38.0

Pokharathok 0.0 2.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 5.3 0.0 0.0 9.0 17.0

Rupandehi Dhakdahi 0.0 40.0 15.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.0 0.0 0.8 0.0 58.2

Anadban 18.3 74.0 249.0 27.0 0.0 9.0 0.0 68.7 0.0 0.0 0.0 12.7 0.0 0.0 2373.7 2832.3

Kapilbastu Jahadi 4.5 60.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 4.5 0.0 0.0 204.8 273.8

Niglihawa 17.0 76.0 50.0 0.0 0.0 0.0 0.0 0.0 0.0 104.0 0.0 17.0 34.0 0.0 0.0 298.0

Singkhor 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Banke Naubasta 10.0 129.5 0.0 0.0 0.0 11.5 0.0 0.0 0.0 0.0 0.0 14.5 0.0 0.0 10.5 176.0

Piprahawa 0.0 17.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 28.0 13.0 0.0 0.0 7.0 65.7

Khaskarkando 0.0 30.0 0.0 0.0 0.0 2.0 0.0 0.0 0.0 0.0 0.0 28.5 0.0 0.0 25.0 85.5

Bardiya Dadabar 10.3 109.7 10.0 0.0 0.0 0.0 0.0 1.0 0.0 0.0 14.0 30.0 0.0 0.0 19.3 194.3

Mohamadpur 12.3 153.3 0.0 0.0 0.0 0.0 0.0 2.0 0.0 0.0 3.0 59.3 5.0 4.3 162.0 401.3

Dang Rampur 0.0 33.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 25.0 0.0 0.0 0.0 58.0

Kavre 0.0 16.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 15.7 0.0 0.0 0.0 32.3

Jumla Dillichaour 0.0 1.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.3

Chandanath 15.3 9.7 7.3 0.0 0.0 26.3 0.0 0.0 0.0 0.0 1.0 12.7 0.0 0.0 0.0 72.3

Humla Madana 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Hepca 3.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 0.0 0.0 0.0 4.0

Bargaun 0.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 43.5 44.5

Bajhang Byasi 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 223.0 223.0

Melbisauni 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Bhamchaur 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Dailekh Chudapusakoti 0.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 2.0

Nepa 0.0 2.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 97.7 100.3

Achham Mangalsen 3.3 6.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 6.3 0.0 0.0 0.0 15.7

Chalsa 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Chandika 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Kailali Lalbhoji 1.0 81.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 44.0 0.0 3.7 0.0 0.0 30.0 160.3

Janakinagar 9.0 101.3 0.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 10.0 1.0 0.0 32.0 154.3

Mohyal 2.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3.0 0.0 0.0 0.0 25.0 30.0

Kanchanpur Dodhara 8.0 14.0 12.0 21.0 1.0 0.0 0.0 173.0 0.0 0.0 0.0 27.7 0.0 0.0 46.3 303.0

Suda 24.3 69.0 4.5 13.0 0.0 9.3 0.0 38.3 0.0 0.0 2.3 26.0 0.0 0.2 428.3 615.4

Daisi 16.3 128.7 1.2 19.5 0.0 0.0 0.0 0.7 0.0 16.0 0.0 17.0 0.0 0.0 10.0 209.4

Total of 89 VDCs 907.5 3012.1 1378.8 821.1 34.5 268.7 9.7 729.1 1.0 816.1 649.0 1744.0 382.3 69.1 7263.2 18086.1

Average 10.20 33.84 15.49 9.23 0.39 3.02 0.11 8.19 0.01 9.17 7.29 19.60 4.30 0.78 81.61 203.21

Percentage of Total Internal

Revenue

5.02 16.65 7.62 4.54 0.19 1.49 0.05 4.03 0.01 4.51 3.59 9.64 2.11 0.38 40.16 100.00

Maximum 230 293 345 299 14 62 10 210 1 205 162 340 125 34 2374 2832

Minimum 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Standard Deviation 32 51 56 38 2 11 1 31 0 31 26 47 16 5 279 378

Coeff. Of Variation 310 149 361 410 515 352 943 378 943 343 353 241 375 606 341 186

Annex IV-V

63

Aggregate Revenue of Municipalities for Fiscal Year 2000/01 to 2002/03

(Figures in Rs. '000)

Heading 2057/58 (00/01)

2058/59 (01/02)

Increment % over Previous

Year

2059/60 (02/03)


Year

Average for 00/01 to

02/03

Average as % of Total

Average as % of Own Source

Revenue

Maximum Minimum Standard Deviation

Coeff. of Variation

1 TAX REVENUE 179,040 301,877 68.61 259,176 (14.15) 246,698 11.04 38.12 301,877 179,040 62,362 25

1.01 Vehicle Tax 34,337 30,586 (10.92) 36,054 17.88 33,659 1.51 5.20 36,054 30,586 2,796 8

1.02 Professional Tax 32,978 44,184 33.98 51,549 16.67 42,904 1.92 6.63 51,549 32,978 9,351 22

1.03 House and Land Tax 18,939 195,453 932.01 143,996 (26.33) 119,463 5.35 18.46 195,453 18,939 90,778 76

1.04 House Rent Tax 3,301 4,454 34.93 4,801 7.79 4,185 0.19 0.65 4,801 3,301 785 19

1.05 Contract Tax 547 413 (24.50) 854 106.78 605 0.03 0.09 854 413 226 37

1.06 Local Market Tax 8,328 9,836 18.11 10,314 4.86 9,493 0.42 1.47 10,314 8,328 1,037 11

1.07 Sales Tax Cattle / Fish 4,483 5,608 25.09 5,125 (8.61) 5,072 0.23 0.78 5,608 4,483 564 11

1.08 Unclaimed Land Tax 5,181 3,781 (27.02) 3,413 (9.73) 4,125 0.18 0.64 5,181 3,413 933 23

1.09 Tax Arrears 7,568 3,010 (60.23) 2,945 (2.16) 4,508 0.20 0.70 7,568 2,945 2,651 59

1.10 Other Taxes 63,378 4,552 (92.82) 125 (97.25) 22,685 1.01 3.50 63,378 125 35,311 156

2 FEES AND FINES 255,397 246,523 (3.47) 323,704 31.31 275,208 12.31 42.52 323,704 246,523 42,232 15

2.01 Service Fees ( Surcharges) 130,508 99,715 (23.59) 101,476 1.77 110,566 4.95 17.08 130,508 99,715 17,292 16

2.02 Recommendation Fee 9,236 11,591 25.50 11,998 3.51 10,942 0.49 1.69 11,998 9,236 1,491 14

2.03 Radio License 160 6 (96.25) 2 (66.67) 56 0.00 0.01 160 2 90 161

2.04 Application Fee 2,394 1,637 (31.62) 1,800 9.96 1,944 0.09 0.30 2,394 1,637 398 20

2.05 Appraisal Fee 2,172 2,486 14.46 2,815 13.23 2,491 0.11 0.38 2,815 2,172 322 13

2.06 Building Permit 96,624 112,260 16.18 181,748 61.90 130,211 5.83 20.12 181,748 96,624 45,312 35

2.07 Registration Fee 3,034 3,394 11.87 4,071 19.95 3,500 0.16 0.54 4,071 3,034 527 15

2.08 Animal House Fee 285 220 (22.81) 136 (38.18) 214 0.01 0.03 285 136 75 35

2.09 Other Fees/Fines 10,984 15,214 38.51 19,658 29.21 15,285 0.68 2.36 19,658 10,984 4,337 28

3 PROPERTY RENTAL 57,182 67,589 18.20 78,648 16.36 67,806 3.03 10.48 78,648 57,182 10,735 16

3.01 Market/shops/ Building 38,851 47,839 23.13 55,071 15.12 47,254 2.11 7.30 55,071 38,851 8,126 17

3.02 Bus Park 13,310 16,336 22.73 17,137 4.90 15,594 0.70 2.41 17,137 13,310 2,018 13

3.03 Fish Pond 1,149 1,096 (4.61) 936 (14.60) 1,060 0.05 0.16 1,149 936 111 10

3.04 Equipment/ Others 3,872 2,318 (40.13) 5,504 137.45 3,898 0.17 0.60 5,504 2,318 1,593 41

4 SALES REVENUE 32,797 82,456 151.41 57,345 (30.45) 57,533 2.57 8.89 82,456 32,797 24,830 43

4.01 Sand Gravel Sale 7,054 5,441 (22.87) 7,354 35.16 6,616 0.30 1.02 7,354 5,441 1,029 16

4.02 Land/Building Sale 1,672 22,938 1,271.89 3,526 (84.63) 9,379 0.42 1.45 22,938 1,672 11,779 126

Annex IV-V

64

Heading 2057/58 (00/01)

2058/59 (01/02)


Year

2059/60 (02/03)


Year

Average for 00/01 to

02/03


Average as % of Own Source

Revenue

Maximum Minimum Standard Deviation

Coeff. of Variation

4.03 Auction Sale 1,185 2,369 99.92 644 (72.82) 1,399 0.06 0.22 2,369 644 882 63

4.04 Tender Forms Sale 1,204 1,318 9.47 2,020 53.26 1,514 0.07 0.23 2,020 1,204 442 29

4.05 Confiscation of Deposits 1,339 9,370 599.78 4,337 (53.71) 5,015 0.22 0.77 9,370 1,339 4,058 81

4.06 Misc. Revenue Sale 20,343 48,971 140.73 39,464 (19.41) 36,259 1.62 5.60 48,971 20,343 14,581 40

6 NON-TAX REVENUE (2+3+4+5) 345,376 396,568 14.82 459,697 15.92 400,547 17.92 61.88 459,697 345,376 57,264 14

7 OWN RESOURCE REVENUE (1 + 6)

524,416 698,445 33.19 718,873 2.92 647,245 28.96 100.00 718,873 524,416 106,862 17

5 MISC INCOME 26,224 26,396 0.66 36,515 38.34 29,712 1.33 36,515 26,224 5,892 20

5.01 Advance Refund 3,667 2,917 (20.45) 3,621 24.13 3,402 0.15 3,667 2,917 420 12

5.02 Cost Sharing 20,632 21,799 5.66 28,863 32.41 23,765 1.06 28,863 20,632 4,454 19

5.03 Other Miscellaneous 1,925 1,680 (12.73) 4,031 139.94 2,545 0.11 4,031 1,680 1,292 51

8 GRANTS 1,339,474 1,436,559 7.25 1,222,578 (14.90) 1,332,870 59.64 1,436,559 1,222,578 107,143 8

8.01 HMG/Administrative Grant 42,526 78,224 83.94 73,126 (6.52) 64,625 2.89 78,224 42,526 19,308 30

8.02 HMG/Development Grant 115,656 57,478 (50.30) 92,080 60.20 88,405 3.96 115,656 57,478 29,263 33

8.03 District Dev. Board /Others 169,636 226,311 33.41 62,450 (72.41) 152,799 6.84 226,311 62,450 83,218 54

8.04 TDF Grants 24,247 8,255 (65.95) 5,684 (31.14) 12,729 0.57 24,247 5,684 10,058 79

8.05 Octroi / Local Development Fee 987,409 1,066,291 7.99 989,238 (7.23) 1,014,313 45.38 1,066,291 987,409 45,024 4

9 LOANS AND BORROWINGS 37,889 9,225 (75.65) 26,144 183.40 24,419 1.09 37,889 9,225 14,410 59

9.01 Internal/External Borrowing 5,227 3,681 (29.58) 12,356 235.67 7,088 0.32 12,356 3,681 4,627 65

9.02 TDF Loan 32,662 5,544 (83.03) 13,788 148.70 17,331 0.78 32,662 5,544 13,902 80

10 BALANCE FORWARD 233,729 207,136 (11.38) 161,463 (22.05) 200,776 8.98 233,729 161,463 36,550 18

11 TOTAL RESOURCES (7+8+9+10) 2,161,732 2,377,761 9.99 2,165,573 (8.92) 2,235,022 100 2,377,761 2,161,732 123,631 6

Source: Detailed Revenue and Expenditure Breakdown with Budget and Key Financial Indicators of 58 Municipalities (FY 1997/98 - FY 2002/03), Udle, 2004.

Annex IV-V

65

Average Internal Resource of DDCs during Fiscal Year 2001/02 & 2002/03 S.

No. DDC Revenue Head/Sub-head

Infrastru-cture

Usage Tax

Resource Utilization

Tax

Total Revenue from Tax Sources

Service Charge Fees Land Revenue from

Mun/VDCs

Sales Property Sales, Rent,

Interest

Other Internal Resource

Tax, Service Charge, Fee & Other Internal

Resources

Revenue Sharing

Forestry Based

Animal Based

Mines Based Kabadi & Reusable

Physical Infra-structure

Other Services

Total River/ Cable Car

Recomm-endation

Permission and

Renewal

Total House/ Land Regi-

stration

Mine Royalty

Royalty from Forest

Hydro Power Royalty

Tourist Entrance

Fee

Total Revenue Sharing

Total Internal Resources including Revenue Sharing

1 Taplejung - - - - - - - - - - 65,500 32,250 97,750 55,811 - 244,223 512,242 910,026 2,787,286 726 13,460 - - 2,801,472 3,711,498

2 Panchthar - - - 11,576 - 11,576 - 1,774,681 1,774,681 423,891 89,000 512,891 84,865 156,680 22,500 200,500 2,763,692 4,086,742 - 43,021 - - 4,129,763 6,893,455

3 Ilam - - - - - - - - - - 130,655 125,600 256,255 313,281 1,076,704 53,333 591,197 2,290,771 5,713,977 - 1,186,705 509,777 - 7,410,460 9,701,231

4 Jhapa - 6,145,147 450,000 3,040,627 1,263,000 10,898,773 - 38,336 38,336 79,218 107,497 186,715 1,884,889 - 657,620 4,467,204 18,133,537 8,298,552 - 1,406,575 - - 9,705,128 27,838,665

5 Sankhuwa-sabha - - - - - - - - - - 39,850 18,000 57,850 211,291 - - 1,598,270 1,867,411 3,249,739 - 322,175 - - 3,571,914 5,439,325

7 Bhojpur - 6,875 - - - 6,875 - - - 62,800 155,462 41,575 259,837 82,516 111,760 9,506 58,778 529,272 3,001,355 - 7,948 - - 3,009,303 3,538,574

8 Dhankuta - - - - - - - 2,097,910 2,097,910 225,874 8,404 96,478 330,755 127,297 309,190 95,700 195,017 3,155,868 3,679,659 - 13,476 - - 3,693,135 6,849,003

9 Morang - - 26,165 29,423,321 3,862,965 33,312,451 - - - - 236,524 450,100 686,624 687,320 - 299,040 - 34,985,435 8,073,210 - 4,680,112 - - 12,753,322 47,738,756

10 Sunsari 918,547 2,425,963 36,818 8,390,379 6,592,180 18,363,887 - 1,059,391 1,059,391 102,143 81,535 349,865 533,543 868,071 - 442,780 263,524 22,449,743 6,686,169 - 424,289 - - 7,110,459 29,560,201

11 Solukhumbu - - - - - - - 22,252 22,252 - 268,749 21,778 290,526 53,359 5,640 750 7,003 379,530 801,485 - 750 - - 802,235 1,181,764

13 Okhaldhunga - - - - - - - 30 30 9,650 306,642 24,307 340,599 37,179 46,964 6,000 488,603 919,374 2,746,403 - 10,826 - - 2,757,230 3,676,604

15 Saptari - 589,000 5,300 1,201,000 342,500 2,137,800 - 1,199,000 1,199,000 123,650 64,625 264,000 452,275 647,850 - - 2,493,400 6,930,325 2,381,350 - 111,500 - - 2,492,850 9,423,175

16 Siraha 407,800 981,467 507,056 2,417,472 903,959 5,217,752 6,795 - 6,795 31,201 98,000 129,201 401,713 - 91,463 350,417 6,605,142 - - - - - - 6,605,142

17 Dolakha 201,503 319,236 15,100 126,475 - 662,313 - - - - 350,050 175,900 525,950 463 - 395,952 352,418 2,138,597 3,148,636 - - 5,678,596 - 8,827,232 10,965,829

18 Ramechhap - 124,041 - 5,250 - 129,291 - - - - 64,313 51,200 115,513 30,238 - 107,861 425,505 808,407 3,299,387 - - 1,531,223 - 4,830,610 5,639,017

19 Sindhuli - 33,269 3,750 2,063,795 5,873 2,106,686 - - - - 26,108 55,485 81,593 9,493 172,486 91,318 4,880 2,466,455 3,757,010 - 1,072,948 - - 4,829,958 7,296,412

21 Mahottari - 17,243 106,056 1,052,709 142,897 1,318,904 - - - - 68,302 44,300 112,602 - - 62,324 1,993,231 3,487,061 4,529,794 - 17,243 - - 4,547,037 8,034,098

22 Sarlahi - 283,450 19,750 1,286,640 591,250 2,181,090 - 1,181 1,181 984,521 13,238 83,664 1,081,423 397,561 - 150,314 1,510,030 5,321,599 5,223,650 - 790,776 - - 6,014,427 11,336,025

23 Rasuwa 1,125 - - 3,110 - 4,235 - 21,205 21,205 - 5,978 13,800 19,778 7,810 7,150 1,800 633,020 696,123 478,035 - 53,070 - - 531,105 1,227,228

24 Dhading 715,900 25,212 - 32,483,585 2,939,919 36,164,615 - - - - 44,352 331,565 375,917 37,634 - 27,925 37,321,991 4,193,127 - 90,424 - - 4,283,551 41,605,542

25 Nuwakot - - 900 217,073 49,746 267,719 - 24,750 24,750 315 84,983 276,552 361,849 75,648 - 206,683 56,747 993,396 3,293,397 - 25,373 25,696,704 - 29,015,475 30,008,871

26 Kathamndu - - 230,098 8,900,153 7,874,292 17,004,542 - - - - 14,477 805,207 819,683 2,541,079 6,986,500 133,550 664,342 28,149,697 22,054,283 188,088 38,055 - - 22,280,426 50,430,122

27 Bhaktapur - - 330,098 1,378,303 8,823,292 10,531,693 3,294,661 2,850 3,297,511 - 53,760 496,618 550,378 310,556 - 5,573 124,852 14,820,562 6,460,697 159,024 - - - 6,619,721 21,440,283

28 Lalitpur - - - - 3,488,902 3,488,902 - - - - - - - - - - - 3,488,902 - - - - - - 3,488,902

29 Kavre - 88,056 - 8,088,297 535,666 8,712,018 - 144,366 144,366 - 57,196 207,063 264,258 178,398 118,352 12,833 167,668 9,597,894 5,690,008 - 3,238 741,525 - 6,434,771 16,032,664

31 Makawanpur - 162,496 796,060 2,070,707 1,299,470 4,328,733 - - - - 6,880 247,500 254,380 30,878 - 450,754 5,064,746 4,652,109 116,235 808,567 31,315,496 - 36,892,407 41,957,153

33 Bara - 2,899,000 - 5,570,000 11,906,500 20,375,500 - - - - 95,000 85,000 180,000 265,500 - 584,000 2,738,500 24,143,500 3,250,000 - 4,591,000 - - 7,841,000 31,984,500

34 Parsa 744,200 - 3,500 1,089,000 9,049,000 10,885,700 - - - - - 26,000 26,000 329,500 - 55,000 4,492,000 16,532,400 4,885,000 - 1,729,500 - - 6,614,500 23,146,900

35 Chitwan 1,400,601 75,750 1,236,950 4,267,473 6,980,774 - - - 340,030 300,813 226,268 867,110 743,587 - 474,320 3,850,729 12,916,518 7,639,500 3,950 3,813,450 - - 11,456,900 24,373,418

36 Parbat - 17,533 - 430,600 263,428 711,561 825 - 825 - 78,733 35,425 114,158 5,474 - - 1,498,117 2,330,134 3,861,393 - - 1,615,129 - 5,476,522 7,806,656

37 Mustag - - - - - - - - - - 3,500 40,000 43,500 - - 925,000 968,500 194,500 - - - - 194,500 1,163,000

38 Kaski 2,680,688 2,976,526 - - - 5,657,213 840,346 - 840,346 1,281,465 596,335 115,040 1,992,840 4,371,398 4,561,138 53,361 260,858 20,417,842 5,414,722 - 1,172,520 - - 6,587,242 27,005,084

39 Nawalparashi - 330,110 29,377 8,915,873 2,296,816 11,572,176 - 2,077,736 2,077,736 212,956 17,493 140,513 370,961 685,989 293,728 25,125 818,022 15,843,736 7,652,077 - 2,620,375 4,208,608 - 14,481,060 30,324,796

40 Arghakhanchi - - 36,300 41,250 94,750 172,300 92,800 - 92,800 - 129,500 36,000 165,500 60,450 7,500 84,000 668,800 1,251,350 1,102,600 - 45,450 - - 1,148,050 2,399,400

41 Kapilvastu - - 437,132 4,429,036 905,039 5,771,207 135,070 - 135,070 91,700 29,941 44,120 165,761 654,161 263,640 595,750 3,111,501 10,697,090 4,811,034 - 1,990,457 - - 6,801,491 17,498,580

42 Baglung - - - 140,725 1,650,856 1,791,581 14,642 61,855 76,497 - 118,112 40,000 158,112 18,172 - - - 2,044,361 4,434,668 - 8,317 - - 4,442,985 6,487,345

43 Manag - 22,000 - - - 22,000 - - - - 3,000 11,500 14,500 1,500 - - 163,500 201,500 53,500 - - - - 53,500 255,000

44 Gorkha - 1,070,947 3,200 109,587 211,176 1,394,910 467,133 75,000 542,133 744,286 483,919 123,113 1,351,317 86,322 - 527,146 198,059 4,099,886 3,005,288 - 294,120 4,124,563 8,451 7,432,422 11,532,308

45 Lamjung - - - 385,000 715,000 1,100,000 - - - - 64,500 71,500 136,000 44,000 826,500 13,000 180,500 2,300,000 3,394,000 - 133,000 - 3,527,000 5,827,000

46 Tanahu - 15,500 277,250 252,275 525,282 1,070,307 - - - 3,382,920 244,725 98,053 3,725,697 80,567 - 1,626,397 819,725 7,322,693 4,358,762 - - 4,125,886 - 8,484,648 15,807,341

47 Syanja - - 47,000 147,038 550,000 744,038 - 135,551 135,551 - 146,016 74,500 220,516 55,022 67,650 126,450 63,149 1,412,375 4,135,116 - - 3,078,668 - 7,213,784 8,626,159

49 Palpa - 234,444 50,000 238,065 196,000 718,509 994,142 - 994,142 - 227,533 106,000 333,533 165,661 - 599,877 651,566 3,463,286 4,358,393 6,000 55,058 1,383,683 - 5,803,133 9,266,419

50 Rupendhi 324,780 - 500,500 53,112,000 3,361,500 57,298,780 - - - 12,000 26,750 175,500 214,250 647,500 - 21,000 2,998,500 61,504,810 7,260,500 1,200,500 - 8,461,000 69,965,810

52 Rukum - - - - - - - - - - 4,963 51,625 56,588 5,892 - - 16,225 78,704 1,189,578 - 7,491 - - 1,197,069 1,275,773

53 Rolpa - 782,000 1,000 34,000 - 817,000 - - - - - 78,500 78,500 36,000 - 225,500 80,000 1,237,000 988,500 - 126,500 - - 1,115,000 2,352,000

55 Salyan 1,215,915 529,165 - - - 1,745,080 2,764 - 2,764 - 84,790 96,035 180,825 35,670 - 4,605 47,805 3,232,664 2,550,250 - 1,206,915 - - 3,757,165 6,989,829

56 Dang - 1,150,263 599,705 433,066 383,264 2,566,298 - 334,114 334,114 - 168,894 148,204 317,098 205,739 - 12,000 563,382 3,998,631 6,211,920 - 346,819 - - 6,558,739 10,557,370

57 Dolpa - - - - - - - 20,170 20,170 - 263 9,500 9,763 2,010 - 89,334 220,366 341,642 177,267 - 25,322 - - 202,589 544,231

58 Mugu - 86,600 4,575 - - 91,175 - 7,335 7,335 - 7,214 17,458 24,672 14,436 24,342 166,952 328,912 147,974 - 74,450 - - 222,425 551,337

59 Jumla - 586,810 - - - 586,810 - - - - - 32,300 32,300 6,562 - 3,100 - 628,772 - - - - - - 628,772

61 Humla - 56,007,439 - - - 56,007,439 - - - - 5,793 47,980 53,773 11,334,704 651,598 1,388,543 - 69,436,055 - - 572 14,326 30,955 45,853 69,481,908

62 Jajarkot - - - - - - - - - - 4,085 52,000 56,085 2,251 - 3,000 601,765 663,100 550,982 - 159,659 - - 710,641 1,373,741

63 Dailekh - 17,485 - - - 17,485 91,724 89,475 181,199 - 36,917 49,525 86,442 - - - 285,125 830,709 7,960 7,455 - - 846,124 1,131,249

64 Surkhet - - 308,925 181,955 - 490,880 - 5,850 5,850 541,410 128,610 274,055 944,075 69,295 - 258,235 2,009,665 3,778,000 4,836,710 - 1,088,900 - - 5,925,610 9,703,610

65 Banke - 249,200 485,636 2,484,827 2,308,290 5,527,952 1,067,092 305,733 1,372,824 446,449 293,210 108,725 848,384 163,846 - 53,050 339,833 8,305,889 5,256,056 - 1,420,934 - - 6,676,990 14,982,879

66 Bardiya - - 460,827 728,195 - 1,189,022 - - - 354,250 18,986 126,415 499,651 247,443 - 166,050 111,086 2,213,251 5,555,999 - 784,920 - - 6,340,919 8,554,170

67 Bajura - - - - - - - 35,963 35,963 - - 34,000 34,000 - 183,942 253,905 226,800 - 53,014 - - 279,814 533,719

70 Doti - 164,500 - 22,500 175,500 362,500 - 39,500 39,500 - - 94,000 94,000 13,500 - 35,500 - 545,000 902,000 - - - 902,000 1,447,000

71 Kailali - 103,500 569,000 6,717,000 1,186,000 8,575,500 - - - 74,500 38,500 233,000 346,000 646,000 - 142,500 217,500 9,927,500 4,894,500 - 5,025,500 - - 9,920,000 19,847,500

72 Darchula - - - - - - - 16,000 16,000 - 19,900 162,500 182,400 14,400 13,650 5,100 8,000 239,550 717,300 - 30,500 - - 747,800 987,350

73 Baitadi - 413,158 3,775 7,500 32,450 456,883 - - - 109,733 - 227,870 337,603 22,751 - - - 817,236 796,294 - - - - 796,294 1,613,530

75 Kanchanpur - 56,225 6,176 4,120,700 737,896 4,920,996 - 1,064,243 1,064,243 - 78,359 170,715 249,074 238,168 2,560,123 6,415 727,950 9,766,967 5,031,806 - 4,417,369 - 54,234 9,503,408 19,270,375

Grand Total 7,210,457 80,314,457 6,426,777 192,987,610 79,532,127 366,471,429 7,007,992 10,654,474 17,662,466 9,100,650 6,138,238 7,970,237 23,209,125 30,334,228 18,251,388 10,321,745 46,342,595 519,803,434 228,961,758 481,983 43,550,599 84,024,184 93,640 357,112,162 876,915,596

Average 116,298 1,295,394 103,658 3,112,703 1,282,776 5,910,830 113,032 171,846 284,878 146,785 99,004 128,552 374,341 489,262 294,377 166,480 747,461 8,383,926 3,692,932 7,774 702,429 1,355,229 1,510 5,759,874 14,143,800

% of Total Internal Revenue

1.39 15.45 1.24 37.13 15.30 70.50 1.35 2.05 3.40 1.75 1.18 1.53 4.46 5.84 3.51 1.99 8.92 100.00

% of Total Internal Revenue including Revenue Sharing

0.82 9.16 0.73 22.01 9.07 41.79 0.80 1.21 2.01 1.04 0.70 0.91 2.65 3.46 2.08 1.18 5.28 59.28 26.11 0.05 4.97 9.58 0.01 40.72 100.00

Maximum 2,680,688 56,007,439 796,060 53,112,000 11,906,500 57,298,780 3,294,661 2,097,910 3,297,511 3,382,920 596,335 805,207 3,725,697 11,334,704 6,986,500 1,626,397 4,492,000 69,436,055 22,054,283 188,088 5,025,500 31,315,496 54,234 36,892,407 69,965,810

Minimum - - - - - - - - - - - - - - - - - 78,704.00 - - - - - - 255,000.00

Standard Deviation 408,956 7,130,360 196,745 8,672,841 2,536,923 11,880,056 464,292 479,031 646,533 492,909 129,354 137,941 560,759 1,604,409 1,096,964 308,855 1,114,298 13,568,810 3,340,091 34,274 1,287,908 5,247,215 7,923 6,554,443 16,110,982

Coeff. Of Variation 351.65 550.44 189.80 278.63 197.77 200.99 410.76 278.76 226.95 335.80 130.66 107.30 149.80 327.92 372.64 185.52 149.08 161.84 90.45 440.89 183.35 387.18 524.61 113.79 113.91

Source: Information Provided by Local Bodies Fiscal Commission Note: Information of 13 districts, namely, Tehrathum, Khotang, Udaypur, Dhanusha, Sindhupalchok, Rautahat, Gulmi, Myagdi, Pyuthan, Kalikot, Achham, Bajhang and Dadeldhura were not available.

Annex IV-VI

66

Average Expenditure of Selected VDCs (2058/59 -2059/60)

(In Rs 000)

S.N DDC S.N. Year

Total Expenditure Average

Expenditure

58/059 59/060 60/061

VDC

1 Illam 1 Namsaling 425 608 118 383.7

2 Mangalbare 519 519 216 418.0

2 Jhapa 3 Charpane 479 851 0 443.3

4 Chandragarhi 1058 912 1157 1042.3

5 Sanischare 783 753 676 737.3

3 Morang 6 Sundarpur 4250 3399 3148 3599.0

7 Buddhanagar 753 634 447 611.3

8 Kaseni 862 784 0 823.0

4 Solukhumbu 9 Namche 569 386 664 539.7

10 Nele 257 268 0 262.5

11 Bung 275 283 0 186.0

5 Dolakha 12 Magapauwa 465 481 291 412.3

13 Lapilang 254 212 189 218.3

14 Bulung 352 214 1042 536.0

6 Parsa 15 Aiula 613 253 681 515.7

16 Pokharia 484 313 720 505.7

7 Makawanpur 17 Basamadi 1129 728 914 923.7

18 Churiamai 1337 782 532 883.7

19 Sakaura 525 431.1 344 433.4

8 Rasuwa 20 Dhunchhe 342 200 292 278.0

21 Chilime 456 483 1099 679.3

22 Timure 831 551 763 715.0

9 Kavre 23 Mathurapati 337 251 496 361.3

24 Pokharinarayan 428 206 327 320.3

10 Lalitpur 25 Bungmati 461 815 647.7 641.2

11 Kaski 26 Bharatpokhari 863 0 812 558.3

27 Nirmalpokhari 1417 1075 1754 1415.3

12 Nawalparasi 28 Sunawal 1297 1513 0 1405.0

29 Jamunia 557 318 0 437.5

30 Tilakpur 364 424 0 394.0

13 Mustang 31 Muktinath 573 605 666 614.7

32 Jomsom 126 96 255 159.0

33 Marfa 1129 728 914 923.7

14 Syanja 34 Dulahati 900 587.9 797 761.6

35 Sirsekot 0 555 857.5 706.3

36 Jagatadevi 0 278 406 342.0

37 Bahakot 424 408 504 445.3

38 Shreekrishna 75 301 414 263.3

15 Palpa 39 MadanPokhara 0 755 681 718.0

40 Bandipokhara 344 525 549 472.7

41 Pokharathok 665 366 418 483.0

Annex IV-VI

67

S.N DDC S.N. Year

Total Expenditure Average

Expenditure

58/059 59/060 60/061

VDC

16 Kapilvastu 42 Singhokhor 563 586 0 574.5

43 Niglihawa 650 360 0 505.0

44 Jahadi 452 540 0 496.0

17 Banke 45 Puraina 612 566 642.5 606.8

46 Udaypur 574 502 468 514.7

47 Khaskarkandho 785 409 610 601.3

18 Bardia 48 Dhadabar 615 505 665 595.0

49 Mahadpur 697 513 716 642.0

19 Jumla 50 Gothechour 248 258 267 257.7

51 Kudari 0 206 148 118.0

52 Dillichor 1323 687 403 804.3

20 Humla 53 Madana 447 438 355 413.3

54 Hepka 251 317 300 289.3

55 Bargaun 451 407 404 420.7

21 Bajhang 56 Byasi 216 263 383 287.3

57 Melbisauni 0 479 525 502.0

58 Chainpur 329 409 453 397.0

22 Kanchanpur 59 Daijee 1928 766 1127 1273.7

60 Suda 1870 1314 1746 1643.3

61 Dodhara 5970 5406 5860 5745.3

Average 709.1

Minimum 118.0

Maximum 5745.3

Standard Deviation 819.7

Coefficient of variation 115.60

Source: Datas of Surveyed Districts

Annex IV-VII

68

Municipality Funds by Source during Fiscal Year 2000/01 to 2002/03

S. No. Name of Municipality

Fiscal Year Own Source Revenue

LDF Administrative Grant

Development Grant

DDC and Other Grants

TDF Grant

Sub-total of Grants

Loan Miscellaneous Income

Previous Balance

Total of all Sources

1 2 3 4 5 6 7 8 9 10=6+7+8+9 11 12 13 14 = 4 + 5+10 + 11 + 12 + 13

1 Ilam 2000/01 4,583,606 2,249,410 800,000 6,623,102 1,051,650 - 8,474,752 290,199 150,590 130,620 15,879,177

2001/02 4,001,160 2,509,000 3,690,000 - 559,244 - 4,249,244 413,315 2,124,518 53,483 13,350,720

2002/03 3,737,539 2,400,000 700,000 3,400,000 70,000 - 4,170,000 - 997,700 115,822 11,421,061

Average 4,107,435 2,386,137 1,730,000 3,341,034 560,298 - 5,631,332 234,505 1,090,936 99,975 13,550,319

2 Bhadrapur 2000/01 3,096,922 5,302,620 404,578 1,900,000 365,200 - 2,669,778 - 2,500 3,501,285 14,573,105

2001/02 3,141,698 7,951,683 1,800,000 - 2,480,500 - 4,280,500 - - 3,478,528 18,852,409

2002/03 4,506,196 5,304,000 600,000 1,459,000 1,175,000 - 3,234,000 100,000 130,648 3,540,246 16,815,090

Average 3,581,605 6,186,101 934,859 1,119,667 1,340,233 - 3,394,759 33,333 44,383 3,506,686 16,746,868

3 Mechinagar 2000/01 5,682,800 26,627,261 1,276,565 - 790,700 - 2,067,265 500,000 253,920 154,403 35,285,649

2001/02 7,499,481 28,496,000 2,647,000 - 930,781 - 3,577,781 1,500,000 818,088 155,316 42,046,666

2002/03 5,355,476 26,304,000 969,768 3,081,183 1,064,370 - 5,115,321 10,677,770 32,080 1,073,169 48,557,816

Average 6,179,252 27,142,420 1,631,111 1,027,061 928,617 - 3,586,789 4,225,923 368,029 460,963 41,963,377

4 Damak 2000/01 6,759,101 4,143,578 800,000 1,628,000 - 154,879 2,582,879 - 1,347,355 57 14,832,970

2001/02 6,775,584 4,485,000 2,066,484 95,000 1,247,104 - 3,408,588 - 2,208,478 92,536 16,970,186

2002/03 6,500,697 4,140,000 1,100,000 426,000 143,500 - 1,669,500 450,000 2,041,843 264,218 15,066,258

Average 6,678,461 4,256,193 1,322,161 716,333 463,535 51,626 2,553,656 150,000 1,865,892 118,937 15,623,138

5 Khandbari 2000/01 621,444 1,200,000 3,300,000 431,000 - - 3,731,000 - - 2,154,088 7,706,532

2001/02 1,060,566 1,900,000 3,494,000 - - - 3,494,000 9,054 - 2,601,237 9,064,857

2002/03 1,092,043 2,400,000 800,000 2,966,000 1,170,700 - 4,936,700 - - 516,230 8,944,973

Average 924,684 1,833,333 2,531,333 1,132,333 390,233 - 4,053,900 3,018 - 1,757,185 8,572,121

6 Dhanakuta 2000/01 1,563,411 3,836,931 500,000 2,700,000 - 484,873 3,684,873 1,003,300 11,276 184,488 10,284,279

2001/02 1,541,499 4,160,000 3,330,000 - 274,675 - 3,604,675 61,349 73,585 9,441,108

2002/03 1,661,688 3,840,000 700,000 3,798,266 - - 4,498,266 - - 231,015 10,230,969

Average 1,588,866 3,945,644 1,510,000 2,166,089 91,558 161,624 3,929,271 334,433 24,208 163,029 9,985,452

7 Dharan 2000/01 11,635,838 21,949,932 725,170 519,000 4,332,071 543,840 6,120,081 - 10,355,202 4,900,049 54,961,102

2001/02 13,312,506 21,948,000 720,000 150,000 9,524,435 289,321 10,683,756 - 8,679,510 1,266,543 55,890,315

2002/03 17,118,358 21,948,000 800,000 1,760,000 4,580,695 463,320 7,604,015 - 2,996,223 618,049 50,284,645

Average 14,022,234 21,948,644 748,390 809,667 6,145,734 432,160 8,135,951 - 7,343,645 2,261,547 53,712,021

8 Itahari 2000/01 5,571,558 7,362,702 1,268,018 - 2,504,827 - 3,772,845 1,000,000 367,001 786,080 18,860,186

2001/02 6,879,301 7,156,000 1,599,668 - 3,289,154 - 4,888,822 2,500,000 380,307 1,296,482 23,100,912

2002/03 6,406,118 7,356,000 1,679,626 - 2,371,052 - 4,050,678 - 237,257 2,996,600 21,046,653

Average 6,285,659 7,291,567 1,515,771 - 2,721,678 - 4,237,448 1,166,667 328,188 1,693,054 21,002,584

9 Inarwa 2000/01 3,030,431 2,113,567 800,000 4,563,617 509,200 2,242,617 8,115,434 - 5,155 2,800,256 16,064,843

2001/02 4,081,362 2,432,000 630,000 2,430,000 250,000 836,283 4,146,283 - 16,607 786,421 11,462,673

2002/03 3,246,756 2,400,000 700,000 3,815,709 542,000 - 5,057,709 - 526,812 615,638 11,846,915

Average 3,452,850 2,315,189 710,000 3,603,109 433,733 1,026,300 5,773,142 - 182,858 1,400,772 13,124,810

10 Biratnagar 2000/01 25,097,693 71,069,725 600,000 836,000 - - 1,436,000 1,011,356 72,735 28,812,988 127,500,497

2001/02 34,052,686 76,986,000 - 833,000 2,770,200 - 3,603,200 346,121 87,846 30,707,604 145,783,457

2002/03 32,133,936 71,064,000 1,353,314 5,000,000 2,331,120 - 8,684,434 1,154,129 3,574,275 28,570,292 145,181,066

Average 30,428,105 73,039,908 651,105 2,223,000 1,700,440 - 4,574,545 837,202 1,244,952 29,363,628 139,488,340

11 Triyuga 2000/01 873,125 1,828,419 865,241 3,900,000 991,080 - 5,756,321 - 2,345 166,906 8,627,116

2001/02 1,184,239 2,278,000 696,727 3,330,000 - - 4,026,727 - 10,275 1,114,593 8,613,834

2002/03 1,073,361 2,400,000 766,051 4,133,983 2,315,168 - 7,215,202 - 180,000 88,683 10,957,246

Average 1,043,575 2,168,806 776,006 3,787,994 1,102,083 - 5,666,083 - 64,207 456,727 9,399,399

12 Rajbiraj 2000/01 2,480,352 2,779,187 800,000 2,150,000 1,393,402 97,908 4,441,310 250,000 36,419 1,060,690 11,047,958

Annex IV-VII

69




Development Grant


TDF Grant

Sub-total of Grants


Previous Balance


2001/02 3,525,213 3,269,760 3,556,240 - 2,309,320 - 5,865,560 - - 202,757 12,863,290

2002/03 4,343,522 3,182,284 4,183,000 - 1,918,306 - 6,101,306 46,400 22,917 4,000 13,700,429

Average 3,449,696 3,077,077 2,846,413 716,667 1,873,676 32,636 5,469,392 98,800 19,779 422,482 12,537,226

13 Lahan 2000/01 1,962,077 7,868,459 700,000 1,800,000 244,572 - 2,744,572 - 34,700 514,848 13,124,656

2001/02 4,511,740 8,528,000 70,972 - 336,000 - 406,972 - 45,000 31,742 13,523,454

2002/03 3,772,349 7,872,000 1,000,000 1,300,000 216,400 - 2,516,400 - 1,000 187,387 14,349,136

Average 3,415,389 8,089,486 590,324 1,033,333 265,657 - 1,889,315 - 26,900 244,659 13,665,749

14 Siraha 2000/01 276,804 1,281,795 800,000 3,300,000 - - 4,100,000 - - 322,933 5,981,532

2001/02 238,862 1,949,000 700,000 2,180,000 - - 2,880,000 - 124,942 1,739,080 6,931,884

2002/03 542,877 2,400,000 700,000 2,566,000 - - 3,266,000 - - 22,675 6,231,552

Average 352,848 1,876,932 733,333 2,682,000 - - 3,415,333 - 41,647 694,896 6,381,656

15 Janakpur 2000/01 3,614,603 21,975,976 600,000 - - - 600,000 - - 128,934 26,319,513

2001/02 6,419,918 22,581,000 720,000 - - - 720,000 - 61,316 1,526,385 31,308,619

2002/03 7,583,195 19,440,000 800,000 - - 1,404,000 2,204,000 - 125,878 820,858 30,173,931

Average 5,872,572 21,332,325 706,667 - - 468,000 1,174,667 - 62,398 825,392 29,267,354

16 Jaleshwar 2000/01 1,973,234 2,938,885 800,000 2,000,000 - 1,349,335 4,149,335 - 11,223 1,028,149 10,100,826

2001/02 2,079,020 2,782,000 3,060,000 - 2,000 905,945 3,967,945 - 80 1,957,081 10,786,126

2002/03 2,046,265 2,568,000 3,400,000 402,857 - 145,292 3,948,149 250,000 7,110 918,154 9,737,678

Average 2,032,840 2,762,962 2,420,000 800,952 667 800,191 4,021,810 83,333 6,138 1,301,128 10,208,210

17 Malangwa 2000/01 2,431,268 2,622,852 800,000 2,102,535 500,000 - 3,402,535 - 60 2,294,955 10,751,670

2001/02 1,646,392 2,847,000 629,966 2,520,000 22,198 1,230,433 4,402,597 - 4,672 518,453 9,419,114

2002/03 1,086,191 2,628,000 3,500,000 - - 3,500,000 - - 434,853 7,649,044

Average 1,721,284 2,699,284 1,643,322 1,540,845 174,066 410,144 3,768,377 - 1,577 1,082,754 9,273,276

18 Kamalamai 2000/01 633,070 1,200,000 500,000 4,100,000 - - 4,600,000 343,147 - 711,719 7,487,936

2001/02 396,253 1,900,000 630,000 3,358,000 59,480 - 4,047,480 - 6,000 255,185 6,604,918

2002/03 804,376 2,400,000 720,539 3,900,000 929,500 - 5,550,039 - 432,412 36,129 9,222,956

Average 611,233 1,833,333 616,846 3,786,000 329,660 - 4,732,506 114,382 146,137 334,344 7,771,937

19 Bhimeshwar 2000/01 540,508 1,200,000 600,000 3,151,972 - - 3,751,972 - - 61,043 5,553,523

2001/02 762,423 1,900,000 600,000 2,804,000 172,768 1,069,200 4,645,968 - 6,000 156,116 7,470,507

2002/03 628,192 2,400,000 3,722,000 99,000 - - 3,821,000 - 2,500 1,413,360 8,265,052

Average 643,708 1,833,333 1,640,667 2,018,324 57,589 356,400 4,072,980 - 2,833 543,506 7,096,361

20 Bidur 2000/01 435,696 7,173,790 500,000 4,497,880 - 132,750 5,130,630 - 112,717 6,031,160 18,883,993

2001/02 945,978 7,774,000 2,790,000 - - - 2,790,000 - 255,575 6,984,860 18,750,413

2002/03 960,735 7,625,000 3,100,000 - - - 3,100,000 - 59,898 5,102,045 16,847,678

Average 780,803 7,524,263 2,130,000 1,499,293 - 44,250 3,673,543 - 142,730 6,039,355 18,160,695

21 Kathmandu 2000/01 156,787,080 235,135,683 1,404,500 - 11,211,326 - 12,615,826 - 2,331,694 61,827,472 468,697,755

2001/02 246,543,073 266,204,860 540,000 - 13,452,136 - 13,992,136 - 3,987,360 - 530,727,429

2002/03 281,504,380 239,212,670 - 1,000,000 824,900 - 1,824,900 - 8,338,421 5,094,520 535,974,891

Average 228,278,178 246,851,071 648,167 333,333 8,496,121 - 9,477,621 - 4,885,825 22,307,331 511,800,025

22 Kirtipur 2000/01 3,004,003 11,442,500 839,635 - 1,361,250 - 2,200,885 - - 14,227 16,661,615

2001/02 3,375,400 13,914,186 668,160 - 2,403,000 - 3,071,160 - - 421,173 20,781,919

2002/03 3,789,052 11,928,000 574,160 - 1,166,800 - 1,740,960 - - 218,498 17,676,510

Average 3,389,485 12,428,229 693,985 - 1,643,683 - 2,337,668 - - 217,966 18,373,348

23 Lalitpur 2000/01 44,200,448 52,429,004 300,000 - 6,531,044 - 6,831,044 - 238,967 19,758,331 123,457,794

2001/02 61,162,189 56,797,000 360,000 - 424,081 - 784,081 - 83,813 29,627,037 148,454,120

2002/03 47,755,181 52,428,000 560,000 - 1,485,386 - 2,045,386 - 102,684 6,365 102,337,616

Average 51,039,273 53,884,668 406,667 - 2,813,504 - 3,220,170 - 141,821 16,463,911 124,749,843

24 Bhaktapur 2000/01 90,743,677 21,359,105 161,678 - 300,000 - 461,678 - 289,193 12,267,953 125,121,606

Annex IV-VII

70




Development Grant


TDF Grant

Sub-total of Grants


Previous Balance


2001/02 95,070,870 23,140,000 - - - - - - - 37,976,722 156,187,592

2002/03 75,206,430 21,360,000 400,000 - - - 400,000 - 172,994 34,932,183 132,071,607

Average 87,006,992 21,953,035 187,226 - 100,000 - 287,226 - 154,062 28,392,286 137,793,602

25 Madhyapur Thimi

2000/01 2,527,983 12,013,971 542,635 - 1,193,000 - 1,735,635 - 326,792 9,560,464 26,164,845

2001/02 6,044,361 12,922,000 518,160 - 1,918,200 - 2,436,360 - - 521,403 21,924,124

2002/03 8,166,186 11,928,000 719,160 328,000 1,425,600 - 2,472,760 - 118,008 5,769,921 28,454,875

Average 5,579,510 12,287,990 593,318 109,333 1,512,267 - 2,214,918 - 148,267 5,283,929 25,514,615

26 Dhulikhel 2000/01 622,507 14,130,182 300,000 260,586 650,000 1,500 1,212,086 - 415,818 8,470,745 24,851,338

2001/02 718,199 15,210,000 360,000 200,000 920,742 - 1,480,742 - 189,891 3,730,084 21,328,916

2002/03 627,981 14,040,000 603,000 635,267 95,534 648,068 1,981,869 524,101 27,445 1,517,394 18,718,790

Average 656,229 14,460,061 421,000 365,284 555,425 216,523 1,558,232 174,700 211,051 4,572,741 21,633,015

27 Banepa 2000/01 4,270,257 22,583,257 300,000 - 80,000 458,876 838,876 805,345 - 9,101,219 37,598,954

2001/02 3,780,750 24,375,000 360,000 - 65,000 - 425,000 - - 4,715,781 33,296,531

2002/03 3,593,095 22,500,000 400,000 401,079 - - 801,079 - - 4,673,555 31,567,729

Average 3,881,367 23,152,752 353,333 133,693 48,333 152,959 688,318 268,448 - 6,163,518 34,154,405

28 Panauti 2000/01 899,787 7,963,483 500,000 3,100,000 786,400 - 4,386,400 - 111,074 6,733,135 20,093,879

2001/02 937,075 8,541,000 630,000 2,340,000 4,028,218 - 6,998,218 - 249,626 7,330,038 24,055,957

2002/03 923,702 7,884,000 700,000 2,600,000 960,095 - 4,260,095 - 39,723 4,576,523 17,684,043

Average 920,188 8,129,494 610,000 2,680,000 1,924,904 - 5,214,904 - 133,474 6,213,232 20,611,293

29 Hetaunda 2000/01 8,366,037 21,112,363 600,000 871,451 1,349,209 1,171,451 3,992,111 - 660,584 - 34,131,095

2001/02 14,206,920 21,660,078 720,000 400,000 1,219,900 - 2,339,900 - 183,658 4,559,514 42,950,070

2002/03 18,623,519 21,168,000 800,000 662,000 1,592,000 322,281 3,376,281 800,000 730,279 293,700 44,991,779

Average 13,732,159 21,313,480 706,667 644,484 1,387,036 497,911 3,236,097 266,667 524,840 1,617,738 40,690,981

30 Gaur 2000/01 749,566 18,355,839 600,000 - 765,772 - 1,365,772 - - 4,286,578 24,757,755

2001/02 1,527,298 18,360,000 428,160 360,000 557,022 - 1,345,182 - - 1,265,502 22,497,982

2002/03 1,669,227 19,890,000 872,323 - 808,922 - 1,681,245 - 24,137 255,024 23,519,633

Average 1,315,364 18,868,613 633,494 120,000 710,572 - 1,464,066 - 8,046 1,935,701 23,591,790

31 Kalaiya 2000/01 2,718,854 4,477,745 2,492,000 1,827,394 - 1,620,058 5,939,452 - - 13,136,051

2001/02 2,819,544 4,849,000 2,700,000 - 459,750 3,159,750 - 353,753 11,182,047

2002/03 4,369,092 4,476,000 3,073,000 1,834,000 977,347 5,884,347 600,000 189,365 383,800 15,902,604

Average 3,302,497 4,600,915 2,755,000 1,220,465 479,032 540,019 4,994,516 200,000 63,122 245,851 13,406,901

32 Birgunj 2000/01 9,474,532 140,919,664 - - - 2,076,263 2,076,263 - - 675,434 153,145,893

2001/02 17,823,482 135,343,000 720,000 - - - 720,000 - 277,724 10,481,000 164,645,206

2002/03 21,314,584 124,932,000 800,000 329,000 - - 1,129,000 - - 19,821,793 167,197,377

Average 16,204,199 133,731,555 506,667 109,667 - 692,088 1,308,421 - 92,575 10,326,076 161,662,825

33 Bharatpur 2000/01 14,367,544 32,584,704 957,000 1,687,332 1,623,740 1,087,332 5,355,404 1,199,358 3,568,050 4,390,083 61,465,143

2001/02 18,594,754 35,295,000 1,220,442 - 1,805,269 - 3,025,711 - 2,572,169 3,747,105 63,234,739

2002/03 16,083,119 32,580,000 874,000 647,000 1,246,740 - 2,767,740 4,354,729 6,184,421 1,464,807 63,434,816

Average 16,348,472 33,486,568 1,017,147 778,111 1,558,583 362,444 3,716,285 1,851,362 4,108,213 3,200,665 62,711,566

34 Ratnanagar 2000/01 2,313,149 4,824,334 800,000 800,000 1,978,881 - 3,578,881 - 150,000 1,054,782 11,921,146

2001/02 2,106,844 5,628,000 2,600,160 - 2,937,140 - 5,537,300 - 78,367 760,160 14,110,671

2002/03 3,605,115 4,824,000 728,411 1,536,000 1,107,400 - 3,371,811 450,000 2,417,527 231,064 14,899,517

Average 2,675,036 5,092,111 1,376,190 778,667 2,007,807 - 4,162,664 150,000 881,965 682,002 13,643,778

35 Ramgram 2000/01 1,619,448 1,642,975 1,041,163 4,050,000 1,244,397 - 6,335,560 - 243,960 2,058,935 11,900,878

2001/02 1,782,599 2,159,000 630,000 3,055,000 1,318,242 - 5,003,242 - 10,150 1,933,007 10,887,998

2002/03 2,020,547 2,400,000 773,858 3,327,000 1,341,875 494,400 5,937,133 - 7,034 942,147 11,306,861

Annex IV-VII

71




Development Grant


TDF Grant

Sub-total of Grants


Previous Balance


Average 1,807,531 2,067,325 815,007 3,477,333 1,301,505 164,800 5,758,645 - 87,048 1,644,696 11,365,246

36 Butwal 2000/01 24,218,276 36,735,707 777,000 - 2,145,187 - 2,922,187 10,178,834 111,560 5,141,430.00 79,307,994

2001/02 26,510,461 39,793,000 534,000 2,300,763 1,457,894 - 4,292,657 3,120,538 713,621 1,524,954.00 75,955,231

2002/03 31,822,311 36,732,000 400,000 900,000 547,896 284,000 2,131,896 536,445 233,433 665,698.00 72,121,783

Average 27,517,016 37,753,569 570,333 1,066,921 1,383,659 94,667 3,115,580 4,611,939 352,871 2,444,027 75,795,003

37 Siddarth- nagar

2000/01 10,622,222 26,775,313 600,000 - 500,000 - 1,100,000 17,513,491 6,060 307,275.00 56,324,361

2001/02 14,267,866 29,003,000 720,000 - 440,000 130,480 1,290,480 - - 527,435.00 45,088,781

2002/03 13,667,579 26,772,000 400,000 533,000 500,000 - 1,433,000 - 4,046 2,409,573.00 44,286,198

Average 12,852,556 27,516,771 573,333 177,667 480,000 43,493 1,274,493 5,837,830 3,369 1,081,428 48,566,447

38 Kapilbastu 2000/01 1,179,990 1,502,512 300,000 3,100,000 - - 3,400,000 - 10,000 2,761,088.00 8,853,590

2001/02 1,154,006 2,075,000 3,600,000 - 756,972 - 4,356,972 109,316 44,928 799,473.00 8,539,695

2002/03 1,459,559 2,400,000 4,000,000 - 133,309 - 4,133,309 29,000 138,017 233,345.00 8,393,230

Average 1,264,518 1,992,504 2,633,333 1,033,333 296,760 - 3,963,427 46,105 64,315 1,264,635 8,595,505

39 Tansen 2000/01 3,059,974 2,338,463 500,000 2,600,000 959,445 742,917 4,802,362 - 107,994 2,361,969.00 12,670,762

2001/02 2,992,731 2,360,000 630,000 3,910,000 941,239 - 5,481,239 - 24,580 767,939.00 11,626,489

2002/03 2,426,561 2,400,000 700,000 2,900,000 668,780 - 4,268,780 300,000 27,577 66,071.00 9,488,989

Average 2,826,422 2,366,154 610,000 3,136,667 856,488 247,639 4,850,794 100,000 53,384 1,065,326 11,262,080

40 Waling 2000/01 941,413 2,057,567 617,215 5,434,228 928,930 - 6,980,373 - 255 625,180.00 10,604,788

2001/02 933,143 2,397,000 2,933,000 - 144,706 - 3,077,706 - 34,495 1,526,303.00 7,968,647

2002/03 1,018,697 2,400,000 700,000 2,727,000 - 99,597 3,526,597 - 201,491 116,444.00 7,263,229

Average 964,418 2,284,856 1,416,738 2,720,409 357,879 33,199 4,528,225 - 78,747 755,976 8,612,221

41 Putalibazar 2000/01 760,275 2,425,919 567,734 4,200,000 970,790 - 5,738,524 - - 1,495,009.00 10,419,727

2001/02 1,245,350 2,613,000 630,000 2,610,000 50,000 - 3,290,000 - - 3,271,480.00 10,419,830

2002/03 613,989 2,412,000 775,160 2,900,000 1,478,040 - 5,153,200 - - 2,744,144.00 10,923,333

Average 873,205 2,483,640 657,631 3,236,667 832,943 - 4,727,241 - - 2,503,544 10,587,630

42 Byas 2000/01 6,388,520 3,905,065 559,878 3,500,000 1,420,336 1,574,880 7,055,094 604,900 1,848,118 3,090,859.00 22,892,556

2001/02 7,146,004 4,186,000 698,316 2,700,000 1,409,865 562,916 5,371,097 777,485 934,737 947,839.00 19,363,162

2002/03 8,100,627 3,864,000 769,878 - 1,436,165 494,736 2,700,779 1,095,057 1,701,910 513,289.00 17,975,662

Average 7,211,717 3,985,022 676,024 2,066,667 1,422,122 877,511 5,042,323 825,814 1,494,922 1,517,329 20,077,127

43 Prithwi- narayan

2000/01 896,752 2,141,228 948,758 3,800,000 864,921 - 5,613,679 - - 2,949,798.00 11,601,457

2001/02 1,589,291 2,418,000 630,000 2,250,000 983,870 - 3,863,870 - - 3,482,580.00 11,353,741

2002/03 2,005,995 2,400,000 771,318 4,005,000 1,694,984 - 6,471,302 - - 1,235,998.00 12,113,295

Average 1,497,346 2,319,743 783,359 3,351,667 1,181,258 - 5,316,284 - - 2,556,125 11,689,498

44 Pokhara 2000/01 13,725,854 39,948,890 855,841 - 106,213,144 - 107,068,985 - 1,017,291 1,084,679.00 162,845,699

2001/02 20,048,099 43,277,000 720,000 - 145,838,840 - 146,558,840 - 1,240,316 5,635,000.00 216,759,255

2002/03 19,164,553 39,948,000 979,000 700,000 5,618,048 - 7,297,048 - 77,808 12,115,377.00

78,602,786

Average 17,646,169 41,057,963 851,614 233,333 85,890,011 - 86,974,958 - 778,472 6,278,352 152,735,913

45 Lekhnath 2000/01 1,962,547 3,926,256 500,000 4,477,000 - - 4,977,000 - 1,402,200 3,733,504.00 16,001,507

2001/02 2,388,495 3,720,000 711,634 2,250,000 3,484,947 - 6,446,581 - - 6,690,224.00 19,245,300

2002/03 4,343,352 4,030,000 3,914,000 - 1,689,450 - 5,603,450 98,611 582,998 4,925,435.00 19,583,846

Average 2,898,131 3,892,085 1,708,545 2,242,333 1,724,799 - 5,675,677 32,870 661,733 5,116,388 18,276,884

46 Baglung 2000/01 1,693,109 4,819,711 672,514 2,326,000 732,650 - 3,731,164 - - 1,541,138.00 11,785,122

2001/02 1,676,953 5,252,000 720,000 1,800,000 950,282 - 3,470,282 - - 895,793.00 11,295,028

2002/03 4,772,218 4,848,000 875,638 2,217,000 703,487 - 3,796,125 - 375,630 67,031.00 13,859,004

Annex IV-VII

72




Development Grant


TDF Grant

Sub-total of Grants


Previous Balance


Average 2,714,093 4,973,237 756,051 2,114,333 795,473 - 3,665,857 - 125,210 834,654 12,313,051

47 Tribhuvan-nagar

2000/01 1,916,493 4,568,685 800,000 4,252,168 918,925 3,625,473 9,596,566 - - 1,279,486.00 17,361,230

2001/02 2,251,096 4,823,000 630,000 3,070,000 806,185 721,877 5,228,062 - 6,369 2,566,576.00 14,875,103

2002/03 2,419,412 4,452,000 700,000 3,300,000 - - 4,000,000 - 231,353 98,016.00 11,200,781

Average 2,195,667 4,614,562 710,000 3,540,723 575,037 1,449,117 6,274,876 - 79,241 1,314,693 14,479,038

48 Tulsipur 2000/01 3,815,308 3,716,226 794,188 2,525,000 208,400 4,020,468 7,548,056 - - 187,382.00 15,266,972

2001/02 2,468,142 4,030,000 630,000 2,370,000 968,347 968,909 4,937,256 - 122 573,135.00 12,008,655

2002/03 2,089,721 3,720,000 700,000 3,314,977 9,689,913 - 13,704,890 - - 655,023.00 20,169,634

Average 2,791,057 3,822,075 708,063 2,736,659 3,622,220 1,663,126 8,730,067 - 41 471,847 15,815,087

49 Nepalgunj 2000/01 4,979,030 22,036,838 600,000 - - 188,484 788,484 1,739,837 221,828 340,485.00 30,106,502

2001/02 6,834,235 23,868,000 720,000 - - - 720,000 389,000 598,469 45,719.00 32,455,423

2002/03 6,970,196 22,032,000 1,177,000 - - - 1,177,000 4,677,477 1,193,495 65,288.00 36,115,456

Average 6,261,154 22,645,613 832,333 - - 62,828 895,161 2,268,771 671,264 150,497 32,892,460

50 Gulariya 2000/01 2,556,654 1,200,000 865,774 490,000 - - 1,355,774 - 11,995 2,425,610.00 7,550,033

2001/02 2,589,241 1,880,000 976,674 2,871,000 - - 3,847,674 - 26,304 4,096,866.00 12,440,085

2002/03 2,488,416 2,400,000 1,010,000 3,943,000 - 633,600 5,586,600 - 223,541 2,479,682.00 13,178,239

Average 2,544,770 1,826,667 950,816 2,434,667 - 211,200 3,596,683 - 87,280 3,000,719 11,056,119

51 Birendra- nagar

2000/01 2,003,473 4,653,592 500,000 1,668,000 2,975,268 128,457 5,271,725 - 1,130 650,000.00 12,579,920

2001/02 2,589,773 5,070,000 2,340,000 90,000 2,175,600 - 4,605,600 - 4,501 1,750,000.00 14,019,874

2002/03 3,211,096 4,680,000 2,600,000 - 722,600 - 3,322,600 - - 1,347,000.00 12,560,696

Average 2,601,447 4,801,197 1,813,333 586,000 1,957,823 42,819 4,399,975 - 1,877 1,249,000 13,053,497

52 Narayan 2000/01 432,569 1,100,000 - 3,200,000 424,100 - 3,624,100 - 111,500 761,238.00 6,029,407

2001/02 420,427 2,000,000 3,240,000 - 402,968 - 3,642,968 - 38,506 345,826.00 6,447,727

2002/03 298,303 2,360,000 800,000 2,800,000 483,456 - 4,083,456 - 26,128 40,713.00 6,808,600

Average 383,766 1,820,000 1,346,667 2,000,000 436,841 - 3,783,508 - 58,711 382,592 6,428,578

53 Tikapur 2000/01 1,058,674 1,239,000 - 2,700,000 69,906 - 2,769,906 - - 629,878.00 5,697,458

2001/02 1,256,034 1,880,000 - 2,900,000 - - 2,900,000 - 179 748,750.00 6,784,963

2002/03 1,557,278 2,400,000 - 3,333,000 - - 3,333,000 - - 93,035.00 7,383,313

Average 1,290,662 1,839,667 - 2,977,667 23,302 - 3,000,969 - 60 490,554 6,621,911

54 Dhangadhi 2000/01 4,318,869 13,142,752 701,045 - 1,419,220 911,856 3,032,121 - 206,752 1,767,462.00 22,467,956

2001/02 4,832,492 14,235,000 764,000 700,000 1,612,683 162,025 3,238,708 - 30,448 1,330,425.00 23,667,073

2002/03 5,627,499 13,140,000 933,000 - 923,090 - 1,856,090 - 28,434 2,055,705.00 22,707,728

Average 4,926,287 13,505,917 799,348 233,333 1,318,331 357,960 2,708,973 - 88,545 1,717,864 22,947,586

55 Dipayal Silgadhi

2000/01 957,170 1,466,389 679,622 3,300,000 4,543,533 1,632,670 10,155,825 - - 371,989.00 12,951,373

2001/02 869,848 1,950,000 801,669 3,601,000 2,078,197 1,070,496 7,551,362 - 20,263 917,734.00 11,309,207

2002/03 1,216,477 2,470,868 885,746 3,700,000 1,957,622 - 6,543,368 - 44,058 159,052.00 10,433,823

Average 1,014,498 1,962,419 789,012 3,533,667 2,859,784 901,055 8,083,518 - 21,440 482,925 11,564,801

56 Dasarath-chand

2000/01 1,244,314 1,200,000 747,712 5,820,069 1,690,397 - 8,258,178 - - 1,406,633.00 12,109,125

2001/02 351,715 1,900,000 4,375,830 - 1,753,450 - 6,129,280 - - 4,068,692.00 12,449,687

2002/03 253,975 2,400,000 4,681,998 - 1,770,010 - 6,452,008 - - 116,043.00 9,222,026

Average 616,668 1,833,333 3,268,513 1,940,023 1,737,952 - 6,946,489 - - 1,863,789 11,260,279

57 Amargadhi 2000/01 676,464 1,200,000 860,087 3,100,000 593,000 - 4,553,087 30,000 - 925,599.00 7,385,150

2001/02 442,822 1,909,000 3,803,000 - 515,000 307,275 4,625,275 60,000 - 429,462.00 7,466,559

Annex IV-VII

73




Development Grant


TDF Grant

Sub-total of Grants


Previous Balance


2002/03 355,960 2,401,360 880,000 3,400,000 572,350 694,361 5,546,711 - - 275,736.00 8,579,767

Average 491,749 1,836,787 1,847,696 2,166,667 560,117 333,879 4,908,358 30,000 - 543,599 7,810,492

58 Mahendra-nagar

2000/01 9,049,572 7,608,737 800,000 363,654 300,000 - 1,463,654 1,419,580 58,808 1,946,130.00 21,546,481

2001/02 13,038,249 7,421,000 1,530,000 - 3,802,913 - 5,332,913 - 154,833 1,773,422.00 27,720,417

2002/03 8,997,014 6,954,000 1,301,000 - - - 1,301,000 - 1,704,300 1,234,417.00 20,190,731

Average 10,361,612 7,327,912 1,210,333 121,218 1,367,638 - 2,699,189 473,193 639,314 1,651,323 23,152,543

Grand Total:

2000/01 523,985,935 987,408,748 42,525,551 115,655,988 169,635,873 24,246,887 352,064,299 37,889,347 26,214,821 233,728,830 2,161,291,980

% of Total 24.24 45.69 1.97 5.35 7.85 1.12 16.29 1.75 1.21 10.81 100.00

2001/02 698,445,712 1,066,290,567 78,224,262 57,477,763 226,310,517 8,255,160 370,267,702 9,224,829 26,395,992 207,135,893 2,377,760,695

% of Total 29.37 44.84 3.29 2.42 9.52 0.35 15.57 0.39 1.11 8.71 100.00

Increment over

Previous Year

2.90 (7.23) (6.52) 60.20 (72.41) (31.15) (36.98) 183.41 38.33 (22.05) (8.93)

2002/03 718,731,868 989,238,182 73,125,948 92,080,321 62,449,610 5,683,655 233,339,534 26,143,719 36,514,810 161,462,832 2,165,430,945

% of Total 33.19 45.68 3.38 4.25 2.88 0.26 10.78 1.21 1.69 7.46 100.00

Increment over

Previous Year

(9.97) 2.53 (11.62) (3.99) 144.68 123.95 36.52 (6.60) (18.64) 24.35 3.20

Average (00/01 - 02/03)

647,054,524 1,014,312,527 64,625,253 88,404,713 152,798,648 12,728,557 318,557,177 24,419,360 29,708,555 200,775,851 2,234,827,993

% of Total 28.95 45.39 2.89 3.96 6.84 0.57 14.25 1.09 1.33 8.98 100.00

Annex IV-VIIIa

74

Average Municipality Funds by Source during Fiscal Year 2000/01 to 2002/03


Own Source Revenue

LDF Adminis- trative Grant

Development Grant

DDC and Other

Grants

TDF Grant

Sub-total of Grants


Previous Balance


1 2 4 5 6 7 8 9 10=6+7+8+9 11 12 13 14 = 4 + 5+10 + 11 + 12 + 13

1 Ilam 4,107,435 2,386,137 1,730,000 3,341,034 560,298 - 5,631,332 234,505 1,090,936 99,975 13,550,319

2 Bhadrapur 3,581,605 6,186,101 934,859 1,119,667 1,340,233 - 3,394,759 33,333 44,383 3,506,686 16,746,868

3 Mechinagar 6,179,252 27,142,420 1,631,111 1,027,061 928,617 - 3,586,789 4,225,923 368,029 460,963 41,963,377

4 Damak 6,678,461 4,256,193 1,322,161 716,333 463,535 51,626 2,553,656 150,000 1,865,892 118,937 15,623,138

5 Khandbari 924,684 1,833,333 2,531,333 1,132,333 390,233 - 4,053,900 3,018 - 1,757,185 8,572,121

6 Dhanakuta 1,588,866 3,945,644 1,510,000 2,166,089 91,558 161,624 3,929,271 334,433 24,208 163,029 9,985,452

7 Dharan 14,022,234 21,948,644 748,390 809,667 6,145,734 432,160 8,135,951 - 7,343,645 2,261,547 53,712,021

8 Itahari 6,285,659 7,291,567 1,515,771 - 2,721,678 - 4,237,448 1,166,667 328,188 1,693,054 21,002,584

9 Inarwa 3,452,850 2,315,189 710,000 3,603,109 433,733 1,026,300 5,773,142 - 182,858 1,400,772 13,124,810

10 Biratnagar 30,428,105 73,039,908 651,105 2,223,000 1,700,440 - 4,574,545 837,202 1,244,952 29,363,628 139,488,340

11 Triyuga 1,043,575 2,168,806 776,006 3,787,994 1,102,083 - 5,666,083 - 64,207 456,727 9,399,399

12 Rajbiraj 3,449,696 3,077,077 2,846,413 716,667 1,873,676 32,636 5,469,392 98,800 19,779 422,482 12,537,226

13 Lahan 3,415,389 8,089,486 590,324 1,033,333 265,657 - 1,889,315 - 26,900 244,659 13,665,749

14 Siraha 352,848 1,876,932 733,333 2,682,000 - - 3,415,333 - 41,647 694,896 6,381,656

15 Janakpur 5,872,572 21,332,325 706,667 - - 468,000 1,174,667 - 62,398 825,392 29,267,354

16 Jaleshwar 2,032,840 2,762,962 2,420,000 800,952 667 800,191 4,021,810 83,333 6,138 1,301,128 10,208,210

17 Malangwa 1,721,284 2,699,284 1,643,322 1,540,845 174,066 410,144 3,768,377 - 1,577 1,082,754 9,273,276

18 Kamalamai 611,233 1,833,333 616,846 3,786,000 329,660 - 4,732,506 114,382 146,137 334,344 7,771,937

19 Bhimeshwar 643,708 1,833,333 1,640,667 2,018,324 57,589 356,400 4,072,980 - 2,833 543,506 7,096,361

20 Bidur 780,803 7,524,263 2,130,000 1,499,293 - 44,250 3,673,543 - 142,730 6,039,355 18,160,695

21 Kathmandu 228,278,178 246,851,071 648,167 333,333 8,496,121 - 9,477,621 - 4,885,825 22,307,331 511,800,025

22 Kirtipur 3,389,485 12,428,229 693,985 - 1,643,683 - 2,337,668 - - 217,966 18,373,348

23 Lalitpur 51,039,273 53,884,668 406,667 - 2,813,504 - 3,220,170 - 141,821 16,463,911 124,749,843

24 Bhaktapur 87,006,992 21,953,035 187,226 - 100,000 - 287,226 - 154,062 28,392,286 137,793,602

25 Madhyapur Thimi

5,579,510 12,287,990 593,318 109,333 1,512,267 - 2,214,918 - 148,267 5,283,929 25,514,615

26 Dhulikhel 656,229 14,460,061 421,000 365,284 555,425 216,523 1,558,232 174,700 211,051 4,572,741 21,633,015

27 Banepa 3,881,367 23,152,752 353,333 133,693 48,333 152,959 688,318 268,448 - 6,163,518 34,154,405

28 Panauti 920,188 8,129,494 610,000 2,680,000 1,924,904 - 5,214,904 - 133,474 6,213,232 20,611,293

29 Hetaunda 13,732,159 21,313,480 706,667 644,484 1,387,036 497,911 3,236,097 266,667 524,840 1,617,738 40,690,981

30 Gaur 1,315,364 18,868,613 633,494 120,000 710,572 - 1,464,066 - 8,046 1,935,701 23,591,790

31 Kalaiya 3,302,497 4,600,915 2,755,000 1,220,465 479,032 540,019 4,994,516 200,000 63,122 245,851 13,406,901

32 Birgunj 16,204,199 133,731,555 506,667 109,667 - 692,088 1,308,421 - 92,575 10,326,076 161,662,825

33 Bharatpur 16,348,472 33,486,568 1,017,147 778,111 1,558,583 362,444 3,716,285 1,851,362 4,108,213 3,200,665 62,711,566

34 Ratnanagar 2,675,036 5,092,111 1,376,190 778,667 2,007,807 - 4,162,664 150,000 881,965 682,002 13,643,778

35 Ramgram 1,807,531 2,067,325 815,007 3,477,333 1,301,505 164,800 5,758,645 - 87,048 1,644,696 11,365,246

36 Butwal 27,517,016 37,753,569 570,333 1,066,921 1,383,659 94,667 3,115,580 4,611,939 352,871 2,444,027 75,795,003

Annex IV-VIIIa

75

37 Siddarth-nagar

12,852,556 27,516,771 573,333 177,667 480,000 43,493 1,274,493 5,837,830 3,369 1,081,428 48,566,447

38 Kapilbastu 1,264,518 1,992,504 2,633,333 1,033,333 296,760 - 3,963,427 46,105 64,315 1,264,635 8,595,505

39 Tansen 2,826,422 2,366,154 610,000 3,136,667 856,488 247,639 4,850,794 100,000 53,384 1,065,326 11,262,080

40 Waling 964,418 2,284,856 1,416,738 2,720,409 357,879 33,199 4,528,225 - 78,747 755,976 8,612,221

41 Putalibazar 873,205 2,483,640 657,631 3,236,667 832,943 - 4,727,241 - - 2,503,544 10,587,630

42 Byas 7,211,717 3,985,022 676,024 2,066,667 1,422,122 877,511 5,042,323 825,814 1,494,922 1,517,329 20,077,127

43 Prithwi-narayan

1,497,346 2,319,743 783,359 3,351,667 1,181,258 - 5,316,284 - - 2,556,125 11,689,498

44 Pokhara 17,646,169 41,057,963 851,614 233,333 85,890,011 - 86,974,958 - 778,472 6,278,352 152,735,913

45 Lekhnath 2,898,131 3,892,085 1,708,545 2,242,333 1,724,799 - 5,675,677 32,870 661,733 5,116,388 18,276,884

46 Baglung 2,714,093 4,973,237 756,051 2,114,333 795,473 - 3,665,857 - 125,210 834,654 12,313,051

47 Tribhuvan-nagar

2,195,667 4,614,562 710,000 3,540,723 575,037 1,449,117 6,274,876 - 79,241 1,314,693 14,479,038

48 Tulsipur 2,791,057 3,822,075 708,063 2,736,659 3,622,220 1,663,126 8,730,067 - 41 471,847 15,815,087

49 Nepalgunj 6,261,154 22,645,613 832,333 - - 62,828 895,161 2,268,771 671,264 150,497 32,892,460

50 Gulariya 2,544,770 1,826,667 950,816 2,434,667 - 211,200 3,596,683 - 87,280 3,000,719 11,056,119

51 Birendra-nagar

2,601,447 4,801,197 1,813,333 586,000 1,957,823 42,819 4,399,975 - 1,877 1,249,000 13,053,497

52 Narayan 383,766 1,820,000 1,346,667 2,000,000 436,841 - 3,783,508 - 58,711 382,592 6,428,578

53 Tikapur 1,290,662 1,839,667 - 2,977,667 23,302 - 3,000,969 - 60 490,554 6,621,911

54 Dhangadhi 4,926,287 13,505,917 799,348 233,333 1,318,331 357,960 2,708,973 - 88,545 1,717,864 22,947,586

55 Dipayal Silgadhi

1,014,498 1,962,419 789,012 3,533,667 2,859,784 901,055 8,083,518 - 21,440 482,925 11,564,801

56 Dasarath-chand

616,668 1,833,333 3,268,513 1,940,023 1,737,952 - 6,946,489 - - 1,863,789 11,260,279

57 Amargadhi 491,749 1,836,787 1,847,696 2,166,667 560,117 333,879 4,908,358 30,000 - 543,599 7,810,492

58 Mahendra-nagar

10,361,612 7,327,912 1,210,333 121,218 1,367,638 - 2,699,189 473,193 639,314 1,651,323 23,152,543

Average 11,156,112 17,488,147 1,114,229 1,524,219 2,634,460 219,458 5,492,365 421,022 512,216 3,461,653 38,531,515

Maximum 228,278,178 246,851,071 3,268,513 3,787,994 85,890,011 1,663,126 86,974,958 5,837,830 7,343,645 29,363,628 511,800,025

Minimum 352,848 1,820,000 - - - - 287,226 - - 99,975 6,381,656

Standard Deviation 32,102,013 37,382,440 721,603 1,245,795 11,219,057 367,340 11,058,695 1,146,627 1,267,217 6,177,692 73,735,697

Coeff. Of Variation 288 214 65 82 426 167 201 272 247 178 191

Annex IV-VIIIb

76

Grant Allocation to Municipalities during 2001/02 to 2004/05

Rs in '000

S. No.

Name of Municipality

Fiscal Year Administration

Grant Firefighting

Grant Development

Grant

Grant for Information

System Management

Grant for Sanitary

Equipment

Rural Urban Partnership,

Youth Development and Matching

Landfill Site

Grant

Additional Development

Grant

Conditional Grant: Total

Grand Total

1 Ilam 2001/02 800 - 2,700 - - - - - - 3,500

2002/03 630 360 2,700 - - - - - - 3,690

2003/04 700 400 3,000 - - - - - - 4,100

2004/05 700 400 3,000 - - - - - - 4,100

Average 708 290 2,850 - - - - - - 3,848

2 Bhadrapur 2001/02 700 - 1,200 - 400 - - - 400 2,300

2002/03 540 360 900 - - - - - - 1,800

2003/04 600 400 1,000 - - - - - - 2,000

2004/05 600 400 1,000 - - - - - - 2,000

Average: 610 290 1,025 - 100 - - - 100 2,025

3 Mechinagar 2001/02 700 - 500 - - 34 - - 34 1,234

2002/03 450 360 - - - 1,137 700 - 1,837 2,647

2003/04 500 400 - - - 108 728 - 836 1,736

2004/05 500 400 - - - - - - - 900

Average: 538 290 125 - - 320 357 - 677 1,629

4 Damak 2001/02 800 - 1,600 - - 28 - - 28 2,428

2002/03 630 360 990 - - 95 - - 95 2,075

2003/04 700 400 - - - 105 - - 105 1,205

2004/05 700 400 - - - 300 - 300 1,400

Average: 708 290 648 - - 132 - - 132 1,777

5 Khandbari 2001/02 600 - 2,700 - 400 - - - 400 3,700

2002/03 720 - 2,610 - - 164 - - 164 3,494

2003/04 800 - 2,900 - - 66 - - 66 3,766

2004/05 800 - 2,900 - - - - 5,000 5,000 8,700

Average: 730 - 2,778 - 100 58 - 1,250 1,408 4,915

6 Dhanakuta 2001/02 500 - 2,700 - - - - - - 3,200

2002/03 630 - 2,700 - - 45 - - 45 3,375

2003/04 700 - 3,000 - - - - - - 3,700

2004/05 700 - 3,000 - - - - - - 3,700

Average: 633 - 2,850 - - 11 - - 11 3,494

Annex IV-VIIIb

77

S. No.



Grant Firefighting

Grant Development

Grant


System Management

Grant for Sanitary

Equipment



Landfill Site

Grant


Grant


Grand Total

7 Dharan 2001/02 600 - - 162 - 257 - 419 1,019

2002/03 360 360 - - - 60 - 60 780

2003/04 400 400 - - - 102 - - 102 902

2004/05 400 400 - - - - - - 800

Average: 440 290 - 41 - 105 - - 145 875

8 Itahari 2001/02 700 500 - - - - - - 1,200

2002/03 540 360 630 - - - - - - 1,530

2003/04 600 400 - - - 605 - - 605 1,605

2004/05 600 400 - - - 700 - 700 1,700

Average: 610 290 283 - - 326 - - 326 1,509

9 Inaruwa 2001/02 800 2,000 - - 171 - - 171 2,971

2002/03 630 360 2,070 - - - - - - 3,060

2003/04 700 400 2,300 - - 542 - - 542 3,942

2004/05 700 400 2,300 - - 700 - - 700 4,100

Average: 708 290 2,168 - - 353 - - 353 3,518

10 Biratnagar 2001/02 600 537 - 299 - - 836 1,436

2002/03 360 360 - - - 113 2,400 - 2,513 3,233

2003/04 400 400 - - - 555 5,000 - 5,555 6,355

2004/05 400 400 - - - - - - 800

Average: 440 290 - 134 - 242 1,850 - 2,226 2,956

11 Triyuga 2001/02 800 3,500 - 400 - - - 400 4,700

2002/03 630 - 3,330 - - - - - - 3,960

2003/04 700 - 3,700 - - 30 - - 30 4,430

2004/05 700 - 3,700 - - - - - - 4,400

Average: 708 - 3,558 - 100 8 - - 108 4,373

12 Rajbiraj 2001/02 800 2,050 - - 100 - - 100 2,950

2002/03 630 360 2,160 - - - - - - 3,150

2003/04 700 400 2,400 - - 99 - - 99 3,599

2004/05 700 400 2,400 - - - - - - 3,500

Average: 708 290 2,253 - - 50 - - 50 3,300

13 Lahan 2001/02 700 1,800 - - - - - - 2,500

2002/03 540 360 1,170 - - - - - - 2,070

2003/04 600 400 1,300 - - - - - - 2,300

2004/05 600 400 - - - - - - - 1,000

Average: 610 290 1,068 - - - - - - 1,968

Annex IV-VIIIb

78

S. No.



Grant Firefighting

Grant Development

Grant


System Management

Grant for Sanitary

Equipment



Landfill Site

Grant


Grant


Grand Total

14 Siraha 2001/02 800 - 3,300 - - - - - - 4,100

2002/03 630 360 1,890 - - - - - - 2,880

2003/04 700 400 2,100 - - 66 - - 66 3,266

2004/05 700 - 2,100 - - - - 5,000 5,000 7,800

Average: 708 190 2,348 - - 17 - 1,250 1,267 4,512

15 Janakpur 2001/02 600 - - - - - - - - 600

2002/03 360 360 - - - - - - - 720

2003/04 400 400 - - - - - - - 800

2004/05 400 400 - - - - - - - 800

Average: 440 290 - - - - - - - 730

16 Jaleshwar 2001/02 800 - 2,000 - - - - - - 2,800

2002/03 630 360 2,070 - - - - - - 3,060

2003/04 700 400 2,300 - - - - - - 3,400

2004/05 700 400 2,300 - - - - - - 3,400

Average: 708 290 2,168 - - - - - - 3,165

17 Malangwa 2001/02 800 2,100 - - - - - - 2,900

2002/03 630 360 2,160 - - - - - - 3,150

2003/04 700 400 2,400 - - - - - - 3,500

2004/05 700 400 2,400 - - - - - - 3,500

Average: 708 290 2,265 - - - - - - 3,263

18 Kamalamai 2001/02 500 3,700 - 400 - - - 400 4,600

2002/03 630 - 3,510 - - - - - - 4,140

2003/04 700 - 3,900 - - - - - - 4,600

2004/05 700 - 3,900 - - - - 5,000 5,000 9,600

Average: 633 - 3,753 - 100 - - 1,250 1,350 5,735

19 Bhimeshwar 2001/02 600 2,700 - 400 - - - 400 3,700

2002/03 720 - 2,610 - - 74 - - 74 3,404

2003/04 800 - 2,900 - - 22 - - 22 3,722

2004/05 800 - 2,900 - - - - 5,000 5,000 8,700

Average: 730 - 2,778 - 100 24 - 1,250 1,374 4,882

20 Bidur 2001/02 800 1,600 - - - - - - 2,400

2002/03 630 360 1,800 - - - - - - 2,790

2003/04 700 400 2,000 - - - - - - 3,100

2004/05 700 400 2,000 - - - - - - 3,100

Average: 708 290 1,850 - - - - - - 2,848

Annex IV-VIIIb

79

S. No.



Grant Firefighting

Grant Development

Grant


System Management

Grant for Sanitary

Equipment



Landfill Site

Grant


Grant


Grand Total

21 Kathmandu 2001/02 400 - - - - - 1,000 - 1,000 1,400

2002/03 450 - - - - - 100 - 100 550

2003/04 500 - - - - - - - - 500

2004/05 500 - - - - - - - - 500

Average: 463 - - - - - 275 - 275 738

22 Kirtipur 2001/02 400 - 400 - - - 400 800

2002/03 450 - - - - 150 - - 150 600

2003/04 500 - - - - - - - - 500

2004/05 500 - - - - - - - - 500

Average: 463 - - - 100 38 - - 138 600

23 Lalitpur 2001/02 300 - - - - - - - - 300

2002/03 360 - - - - - - - - 360

2003/04 400 - - - - 160 - - 160 560

2004/05 400 - - - - - - - 400

Average: 365 - - - - 40 - - 40 405

24 Bhaktapur 2001/02 300 - - - - - - - - 300

2002/03 360 - - - - - - - - 360

2003/04 400 - - - - - - - - 400

2004/05 400 - - - - - - - 400

Average: 365 - - - - - - - - 365

25 Madhyapur Thimi 2001/02 400 - - - - 103 - - 103 503

2002/03 450 - - - - - - - 450

2003/04 500 - - - - 145 - - 145 645

2004/05 500 - - - - - - - - 500

Average: 463 - - - - 62 - - 62 525

26 Dhulikhel 2001/02 300 - - - - - - - 300

2002/03 360 - - - - - - - 360

2003/04 400 - - - - 203 - - 203 603

2004/05 400 - - - - - - - - 400

Average: 365 - - - - 51 - - 51 416

27 Banepa 2001/02 300 - - - - - 300

2002/03 360 - - - - - - - 360

2003/04 400 - - - - - - - - 400

2004/05 400 - - - - - - - - 400

Average: 365 - - - - - - - - 365

Annex IV-VIIIb

80

S. No.



Grant Firefighting

Grant Development

Grant


System Management

Grant for Sanitary

Equipment



Landfill Site

Grant


Grant


Grand Total

28 Panauti 2001/02 500 3,100 - - - - - 3,600

2002/03 630 - 2,340 - - - - - 2,970

2003/04 700 - 2,600 - - - - - - 3,300

2004/05 700 - 2,600 - - - - - - 3,300

Average: 633 - 2,660 - - - - - - 3,293

29 Hetaunda 2001/02 600 - - - - - - - 600

2002/03 360 360 - - - 400 - - 400 1,120

2003/04 400 400 - - - 189 - - 189 989

2004/05 400 400 - - - - - - - 800

Average: 440 290 - - - 147 - - 147 877

30 Gaur 2001/02 600 - - - - - 600

2002/03 360 360 - - - - - - 720

2003/04 400 400 - - - - - - - 800

2004/05 400 400 - - - - - - - 800

Average: 440 290 - - - - - - - 730

31 Kalaiya 2001/02 800 - 1,600 - - 92 - 92 2,492

2002/03 630 360 1,710 - - - - - 2,700

2003/04 700 400 1,900 - - 73 - - 73 3,073

2004/05 700 400 1,900 - - - - - - 3,000

Average: 708 290 1,778 - - 41 - - 41 2,816

32 Birgunj 2001/02 600 - - 232 - - 1,500 - 1,732 2,332

2002/03 360 360 - - - - - - - 720

2003/04 400 400 - - - 329 - - 329 1,129

2004/05 400 400 - - - - - - - 800

Average: 440 290 - 58 - 82 375 - 515 1,245

33 Bharatpur 2001/02 600 - - - - 1,057 - - 1,057 1,657

2002/03 360 360 - - - - - - - 720

2003/04 400 400 - - - 74 - 74 874

2004/05 400 400 - - - - - - - 800

Average: 440 290 - - - 283 - - 283 1,013

34 Ratnanagar 2001/02 800 - - - 400 - - 400 800 1,600

2002/03 630 - 900 - - 383 - - 383 1,913

2003/04 700 - 1,000 - - 536 - - 536 2,236

2004/05 700 - 1,000 - - 700 - - 700 2,400

Average: 708 - 725 - 100 405 - 100 605 2,037

Annex IV-VIIIb

81

S. No.



Grant Firefighting

Grant Development

Grant


System Management

Grant for Sanitary

Equipment



Landfill Site

Grant


Grant


Grand Total

35 Ramgram 2001/02 800 - 3,750 - - - - - - 4,550

2002/03 630 360 2,610 - - 85 - - 85 3,685

2003/04 700 400 2,900 - - 27 - - 27 4,027

2004/05 700 400 2,900 - - - - - - 4,000

Average: 708 290 3,040 - - 28 - - 28 4,066

36 Butawal 2001/02 600 - - - - 177 - - 177 777

2002/03 360 360 - - - 54 - - 54 774

2003/04 400 400 - - - 784 - - 784 1,584

2004/05 400 400 - - - - - - - 800

Average: 440 290 - - - 254 - - 254 984

37 Siddarthnagar 2001/02 600 - - - - - - - - 600

2002/03 360 360 - - - - - - - 720

2003/04 400 400 - - - 133 - 133 933

2004/05 400 400 - - - - - - - 800

Average: 440 290 - - - 33 - - 33 763

38 Kapilbastu 2001/02 800 - 2,600 - - - - - - 3,400

2002/03 630 360 2,610 - - - - - - 3,600

2003/04 700 400 2,900 - - - - - - 4,000

2004/05 700 400 2,900 - - - - 5,000 5,000 9,000

Average: 708 290 2,753 - - - - 1,250 1,250 5,000

39 Tansen 2001/02 500 - 2,600 - - - - - - 3,100

2002/03 630 - 2,610 - - - - - - 3,240

2003/04 700 - 2,900 - - - - - - 3,600

2004/05 700 - 2,900 - - - - - - 3,600

Average: 633 - 2,753 - - - - - - 3,385

40 Waling 2001/02 500 3,800 - 400 150 - 700 1,250 5,550

2002/03 630 - 2,250 - - 53 - - 53 2,933

2003/04 700 - 2,500 - - 149 - - 149 3,349

2004/05 700 - 2,500 - - - - 5,000 5,000 8,200

Average: 633 - 2,763 - 100 88 - 1,425 1,613 5,008

41 Putalibazar 2001/02 500 - 4,200 - - - - - - 4,700

2002/03 630 - 2,610 - - - - - - 3,240

2003/04 700 - 2,900 - - - - - - 3,600

2004/05 700 - 2,900 - - - - - - 3,600

Average: 633 - 3,153 - - - - - - 3,785

Annex IV-VIIIb

82

S. No.



Grant Firefighting

Grant Development

Grant


System Management

Grant for Sanitary

Equipment



Landfill Site

Grant


Grant


Grand Total

42 Byas 2001/02 500 - 2,700 - - - - 800 800 4,000

2002/03 630 - 2,700 - - 290 - - 290 3,620

2003/04 700 - - - - - - - - 700

2004/05 700 - - - - - - - - 700

Average: 633 - 1,350 - - 73 - 200 273 2,255

43 Prithwinarayan 2001/02 500 3,800 - - - - - - 4,300

2002/03 630 - 2,250 - - - - - - 2,880

2003/04 700 - 2,500 - - 422 - 422 3,622

2004/05 700 - 2,500 - - - 700 - 700 3,900

Average: 633 - 2,763 - - 106 175 - 281 3,676

44 Pokhara 2001/02 600 - - - - - - - - 600

2002/03 360 360 - - - - - - - 720

2003/04 400 400 - - - 179 - - 179 979

2004/05 400 400 - - - - - - - 800

Average: 440 290 - - - 45 - - 45 775

45 Lekhnath 2001/02 500 - 3,500 400 177 - 400 977 4,977

2002/03 630 - 2,250 - - - - - - 2,880

2003/04 700 - 2,500 - - 714 - - 714 3,914

2004/05 700 - 2,500 - - - 700 - 700 3,900

Average: 633 - 2,688 - 100 223 175 100 598 3,918

46 Baglung 2001/02 600 - 2,300 - - 26 - - 26 2,926

2002/03 720 - 1,800 - - - - - - 2,520

2003/04 800 - 2,000 - - - - - - 2,800

2004/05 800 - 2,000 - - - - - - 2,800

Average: 730 - 2,025 - - 7 - - 7 2,762

47 Tribhuvannagar 2001/02 800 - 1,600 - - 210 200 - 410 2,810

2002/03 630 360 1,710 - - - 1,000 - 1,000 3,700

2003/04 700 400 1,900 - - - 1,000 - 1,000 4,000

2004/05 700 400 1,900 - - - - - - 3,000

Average: 708 290 1,778 - - 53 550 - 603 3,378

48 Tulsipur 2001/02 800 - 1,600 - - 125 - - 125 2,525

2002/03 630 360 1,710 - - 60 300 - 360 3,060

2003/04 700 400 1,900 - - 36 300 - 336 3,336

2004/05 700 400 1,900 - - - - - - 3,000

Average: 708 290 1,778 - - 55 150 - 205 2,980

Annex IV-VIIIb

83

S. No.



Grant Firefighting

Grant Development

Grant


System Management

Grant for Sanitary

Equipment



Landfill Site

Grant


Grant


Grand Total

49 Nepalgunj 2001/02 600 - - - - - - - - 600

2002/03 360 360 - - - 471 - - 471 1,191

2003/04 400 400 - - - 377 - - 377 1,177

2004/05 400 400 - - - - - - - 800

Average: 440 290 - - - 212 - - 212 942

50 Gulariya 2001/02 800 - 4,900 - - - - - - 5,700

2002/03 630 360 2,790 - - - - - - 3,780

2003/04 700 400 3,100 - - 88 - - 88 4,288

2004/05 700 400 3,100 - - - - - - 4,200

Average: 708 290 3,473 - - 22 - - 22 4,492

51 Birendranagar 2001/02 500 - 1,600 - - - - - - 2,100

56 Dasarathchand 2001/02 600 - 3,600 - - - - - - 4,200

2002/03 720 - 3,420 - - - - - - 4,140

2003/04 800 - 3,800 - - - - - - 4,600

2004/05 800 - 3,800 - - - - 5,000 5,000 9,600

Average: 730 - 3,655 - - - - 1,250 1,250 5,635

57 Amargadhi 2001/02 600 - 3,200 - - - - - - 3,800

2002/03 720 - 3,060 - - 23 - - 23 3,803

2003/04 800 - 3,400 - - 80 - - 80 4,280

2004/05 800 - 3,400 - - - - 5,000 5,000 9,200

Average: 730 - 3,265 - - 26 - 1,250 1,276 5,271

58 Mahendranagar 2001/02 800 - 500 - - - - - - 1,300

2002/03 540 360 630 - - - - - - 1,530

2003/04 600 400 - - - 301 - - 301 1,301

2004/05 600 400 - - - - 247 - 247 1,247

Average: 635 290 283 - - 75 62 - 137 1,345

Total:

2001/02 36,450 - 95,100 931 3,600 3,006 2,700 2,300 12,537 144,087

2002/03 31,770 11,880 82,350 - - 4,500 4,500 - 9,000 135,000

2003/04 35,300 13,200 86,000 - - 7,432 7,028 - 14,460 148,960

2004/05 35,300 12,800 84,700 - - 2,400 1,647 50,000 54,047 186,847

Average (01/02 - 04/05)

34,705 9,470 87,038 233 900 4,335 3,969 13,075 22,511 153,724


22.58 6.16 56.62 0.15 0.59 2.82 2.58 8.51 14.64 100.00

Annex IV-IX

84

Expenditure of Selected Districts (2060/61) Figures in Rs '000

S.N Districts/ Regions Salary Allowance Other allowances

Total Service & Office

Operation

Rent Maintenance Office Equipment

Newspaper & Books

Fuel Durable Goods

Total Miscellaneous Program operation

Exp.

Donation and Membership

Fees

Land Purchase

Building Construction

Other Const. & Maintenance

Expenses

Total Service Investment Income Return

Principal, Interest

Payment

Employee Welfare

Grand Total

Eastern Development Region

1 Saptari 13532 1153 317 15002 1345 96 343 734 45 470 206 3239 561 419 998 0 0 59443 61421 0 0 0 0 100 79762

2 Sunsari 9279 174 620 10073 2116 290 460 315 62 879 288 4410 382 192 8070 0 0 68071 76715 0 0 510 0 672 92380

3 Khotang 6254 1005 950 8209 612 12 5 414 46 60 9 1158 26178 2196 38283 0 610 443 67710 0 402 673 0 268 78420

4 Solu 4488 758 1169 6415 870 28 54 125 16 20 285 1398 245 9 17000 167 0 18062 35483 0 0 0 0 100 43396

5 Panchthar 4808 538 182 5528 292 60 100 226 7 20 187 892 122 0 18455 0 1778 17698 38053 0 0 0 0 800 45273

6 Udaypur 5640 610 472 6722 500 125 234 984 134 154 222 2353 425 0 1680 0 0 34105 36210 0 0 95 0 349 45729

7 Terhathum 5324 1329 664 7317 550 193 151 188 21 201 241 1545 227 10 25370 0 0 16406 42013 0 0 0 0 239 51114

8 Jhapa 7937 522 329 8788 1489 138 550 180 47 352 456 3212 239 145 2321 0 92 37371 36532 139 82 247 0 0 52636

9 Dhankuta 5382 784 480 6646 550 112 236 273 48 164 260 1643 311 14 4717 420 300 29753 35515 0 0 0 0 100 43904

10 Bhojpur 5918 1063 540 7521 1006 49 46 147 45 44 157 1494 158 173 65 0 0 51958 52354 0 0 0 0 250 61619

Central Development Region

1 Mahottari 10323 1605 290 12218 0 11 276 274 50 388 0 999 226 5310 38131 0 0 15160 58827 253 0 0 0 0 72297

2 Dolakha 7170 364 710 8244 987 96 252 347 31 297 330 2340 237 0 126 0 0 54785 55148 0 0 0 0 500 66232

3 Sindhupalchowk 948 56 22 1026 98 69 7 0 0 6 80 260 2 39500 0 0 0 5581 45083 0 0 0 0 0 46369

4 Dhading 1844 875 998 3717 1368 219 602 389 117 460 160 3315 494 0 8147 0 0 60540 69181 0 0 0 0 750 76963

5 Makawanpur 8835 1895 625 11355 1309 328 356 362 44 470 253 3122 1149 19 1120 0 0 56798 59086 0 0 0 0 200 73763

6 Sindhuli 12914 451 537 13902 610 4143 361 416 186 145 17 12503 27521 97 423 0 0 52582 80623 0 0 57 0 100 107185

7 Nuwakot 6442 701 389 7532 256 125 80 191 23 247 0 922 169 85 108 0 389 28779 29530 0 0 0 0 350 38334

8 Chitwan 7207 437 356 8000 4640 100 458 707 41 284 233 6463 193 0 395 0 179 47008 47775 0 0 0 0 575 62813

9 Parsa 11272 1099 544 12915 1690 310 824 693 381 2082 10539 16519 762 64 1071 0 0 55716 57613 0 0 0 0 680 88289

10 Lalitpur 6155 1085 151 7391 838 20 271 217 80 260 0 1686 399 25 115 1820 9632 10519 22510 0 0 0 0 110 52183

11 Bara 12882 676 1159 14717 1665 56 590 307 109 685 12020 15432 483 2342 3649 0 0 51956 58430 0 368 1906 0 300 91153

12 Rasuwa 3706 358 532 4596 535 88 438 412 20 87 132 3962 641 0 688 0 50 11457 19586 581 0 0 0 300 29025

13 Ramechhap 7237 973 390 8600 7436 50 160 361 45 224 180 8456 289 0 7313 0 2076 36332 46010 0 0 0 0 0 63066

14 Bhaktapur 5036 1459 89 6584 827 158 385 199 289 490 296 2644 363 762 9136 0 95 20145 30501 0 0 140 0 701 40570

15 Kathmandu 9327 2185 28 11540 1274 588 401 0 76 556 507 3402 873 9319 1633 0 0 43804 55629 0 0 0 0 269 116684

Western Development Region

1 Parbat 7117 952 598 8667 991 39 234 226 46 228 20 1784 236 25 36557 0 0 0 36818 0 0 0 0 500 47769

2 Tanahun 7269 131 759 8159 1378 355 394 250 40 395 275 3087 431 301 27772 0 0 36171 64675 0 0 0 0 0 75921

3 Kaski 3420 0 0 3420 40 0 0 46 0 0 0 86 0 0 0 0 0 27050 27050 0 0 0 0 0 30556

4 Baglung 8144 903 776 9823 1330 726 347 269 116 148 43 2979 291 705 38039 3958 0 4474 47467 0 0 0 0 441 60710

5 Nawalparasi 4956 775 431 6162 1080 171 406 602 39 517 90 2905 373 1541 38662 0 0 52517 93093 0 0 0 0 300 102460

6 Gulmi 7222 531 607 8360 550 57 71 151 43 205 144 1221 200 356 87 71926 72569 352 82502

7 Gorakha 7685 1238 468 9406 308 110 183 742 35 162 191 1731 278 144 2459 15750 8176 26807 0 0 0 0 200 38144

8 Manang 4812 1756 575 7143 788 38 33 283 7 120 98 1367 217 82 404 0 0 13253 13956 0 0 0 0 100 22566

9 Lamjung 5689 737 458 6884 741 230 520 289 217 170 109 2276 408 271 713 0 0 19184 20576 0 0 0 0 100 29836

10 Syanja 7974 219 596 8789 527 200 308 474 154 113 462 2238 262 257 30724 0 0 27628 58871 0 0 0 0 0 69898

11 Rupendehi 13238 2402 885 16525 1935 488 1135 770 306 607 508 5749 821 2057 81954 0 1660 58141 144633 0 0 0 0 11 166918

Mid-Western Development Region

1 Surkhet 20853 598 1110 22561 1211 250 517 793 20 266 1158 4215 205 6491 85369 0 0 34175 126240 0 0 0 0 540 153556

2 Rukum 5292 1374 424 7090 433 300 31 0 0 16 83 5411 396 0 77 0 551 30885 31909 0 0 0 0 0 44410

3 Bardia 5056 47 117 5220 204 119 33 105 0 48 83 592 13 0 27419 0 0 8667 36099 0 0 0 0 100 42011

4 Kalikot 4036 1791 396 6223 77 89 109 261 63 38 0 637 2 415 16791 0 0 2512 19720 0 0 0 0 0 64633

5 Banke 6594 767 483 7844 1209 150 359 570 48 417 367 3120 1265 57 1267 0 0 37861 40450 10 0 0 0 393 51817

6 Salyan 5102 650 82 5834 1446 51 89 283 0 57 20 1946 42 0 250 0 994 10466 11752 100 0 0 0 430 20062

7 Jajarkot 4568 1132 706 6406 121 204 60 601 0 31 99 1116 581 1277 14977 0 0 17127 33962 0 0 0 0 100 41584

Far Western Development Region

1 Kailali 8406 131 456 8993 1435 250 408 344 55 312 416 3220 400 2131 557 0 0 70024 73112 0 0 50 0 150 85525

2 Kanchanpur 6226 551 449 7226 345 95 1273 7524 103 1099 140 10579 463 4459 1386 632 4348 21498 32786 0 0 2805 0 406 58349

3 Achham 5249 1738 704 7619 850 228 87 71 10 56 73 1375 183 6248 30221 0 1762 31613 70027 0 0 0 0 0 79021

Total 328768 40578 23623 392912 49862 11614 14237 23115 3265 14050 31437 161003 69716 87498 624699 6997 40266 1467820 2300110 1083 852 6483 0 11836 2987407

Percentage of total expenditure

11.01 1.36 0.79 13.15 1.67 0.39 0.48 0.77 0.11 0.47 1.05 5.39 2.33 2.93 20.91 0.23 1.35 49.13 76.99 0.04 0.03 0.22 0.00 0.40 100.00

Average 7147 882 514 8542 1084 252 310 503 71 305 683 3500 1516 1902 13580 159 895 31909 50002 24 19 144 0 257 64944

Minimum 948 0 0 1026 0 0 0 0 0 0 0 86 0 0 0 0 0 0 11752 0 0 0 0 0 20062

Maximum 20853 2402 1169 22561 7436 4143 1273 7524 381 2082 12020 16519 27521 39500 85369 3958 15750 71926 144633 581 402 2805 0 800 166918

SD 3472 578 291 3708 1228 605 274 1084 84 359 2298 3669 5469 6028 20115 655 2776 20645 26524 96 81 508 0 235 30532

Coefficient (% var) 49 66 57 43 113 240 89 216 119 117 336 105 361 317 148 412 310 65 53 399 427 353 91 47

Max-Min ratio 22 22 192 12 8

Source: Information Provided by Local Bodies Fiscal Commission & Data collected from Field Surveyed.

Annex IV-X

85

Patterns of District Development Programs (2058/59) Figures in Lakh

Region/ District Agriculture /Co-operative

Forestry/ Soil Conservation

Rural Electrification

Irrigation Science and Technology

Industry Education/Sports

Health Woman / Children Welfare

Supply Physical planning/

Road

Physical Planning/

Drinking water

Local Development

Total Amount

1 Taplejung 172 44 5 48 21 61 32 16 14 64 462 940

2 Sankhuwasabha 150 115 20 64 16 59 29 15 550 92 512 1,620

3 Solukhumbu 134 22 5 15 27 56 26 15 120 139 368 927

4 Ilam 175 82 120 71 37 231 29 18 0 165 155 561 1,644

5 Dhankuta 156 109 70 53 34 108 28 19 2 10 101 93 783

6 Bhojpur 153 106 5 61 17 89 47 14 29 78 412 1,010

7 Panchthar 166 56 5 15 18 73 70 15 21 95 766 1,300

8 Okhaldhunga 163 121 5 27 20 154 84 16 17 104 586 1,296

9 Khotang 165 62 95 147 19 170 121 13 70 147 612 1,622

10 Terathum 151 89 80 81 20 117 37 14 7 200 80 336 1,211

11 Udaypur 153 100 55 143 33 121 35 16 390 134 618 1,798

12 Jhapa 186 75 122 583 31 213 43 17 490 152 807 2,717

13 Morang 213 34 124 751 36 266 120 21 854 197 7,583 10,200

14 Sunsari 189 28 100 7,899 34 154 4,129 17 485 73 458 13,566

15 Saptari 200 75 65 79 30 920 112 18 120 101 933 2,653

16 Siraha 208 77 65 59 31 149 127 16 120 102 978 1,931

17 Rasuwa 133 62 30 25 117 74 34 8 3 5 72 283 845

18 Dolakha 154 108 85 85 34 75 45 17 34 90 134 670 1,530

19 Sindhupalchowk 153 142 110 139 467 155 37 17 2 435 220 385 2,260

20 Kathmandu 188 106 4,830 133 109 149 6,620 2,023 767 147 2,176 17,248

21 Bhaktapur 150 25 8 60 27 78 21 17 295 126 242 1,049

22 Lalitpur 155 143 125 179 53 87 31 21 225 125 3,785 4,927

23 Nuwakot 155 88 110 97 33 102 51 9 313 249 1,206

24 Kavre 195 203 280 138 31 306 39 20 310 296 1,798 3,616

25 Ramechhap 150 127 62 24 27 89 61 15 3 255 170 670 1,653

26 Dhading 179 118 105 183 17 99 33 19 13 930 269 671 2,636

27 Makawanpur 151 147 881 85 32 79 349 18 75 325 617 2,759

28 Sindhuli 168 137 35 75 44 19 143 37 14 2 168 45 597 1,484

29 Danusha 225 80 105 101 36 215 104 17 322 204 806 2,215

30 Mahottari 211 107 105 310 29 144 95 15 220 102 666 2,004

31 Sarlahi 221 110 78 603 28 178 151 16 295 205 283 2,169

32 Rautahat 196 96 85 1,820 30 177 57 15 135 118 751 3,481

33 Bara 177 71 110 145 31 230 123 17 170 115 763 1,952

34 Parsa 165 24 80 109 37 121 42 16 387 135 663 1,779

35 Chitwan 186 45 95 188 30 201 146 23 520 233 870 2,537

36 Manang 119 8 5 51 16 28 17 9 41 486 421 1,200

37 Mustang 140 30 85 136 16 76 24 12 63 40 259 881

38 Lamjung 166 84 25,819 242 18 94 30 16 135 574 27,177

39 Myagdi 149 106 35 86 17 58 35 16 7 101 419 1,028

40 Kaski 154 115 80 257 43 275 38 18 265 273 654 2,171

41 Gorkha 198 77 212 369 21 158 68 18 42 310 230 673 2,376

42 Baglung 183 127 81 192 29 125 64 18 9 60 243 1,905 3,036

43 Parbat 144 120 1,009 335 15 79 56 16 70 277 513 2,635

44 Tanahu 178 91 85 242 34 235 77 16 175 235 1,409 2,776

45 Palpa 185 81 60 266 31 107 143 17 40 197 752 1,878

46 Syanja 176 81..77 75 223 17 293 71 18 135 173 832 2,012

Annex IV-X

86

Region/ District Agriculture /Co-operative







Road

Physical Planning/

Drinking water

Local Development

Total Amount

47 Gulmi 162 58 60 233 15 136 44 15 0 198 2,532 3,453

48 Arghakhachi 153 68 70 156 16 76 37 15 200 1,677 2,467

49 Nawalparasi 235 79 85 533 29 146 98 18 265 291 1,065 2,844

50 Rupandehi 218 90 389 766 34 883 88 19 317 198 956 3,957

51 Kapilvastu 214 46 85 295 46 253 48 18 308 70 892 2,276

52 Humla 192 13 255 106 20 113 103 9 356 55 544 1,765

53 Jumla 225 75 12 135 31 136 27 12 335 60 455 1,501

54 Dolpa 213 14 25 82 16 129 22 9 382 55 454 1,401

55 Mugu 183 11 355 115 18 126 55 9 314 61 464 1,709

56 Kalikot 197 11 30 367 18 148 24 9 218 200 69 417 1,706

57 Rukum 140 40 10 202 16 154 24 17 24 10 78 479 1,196

58 Rolpa 144 100 40 103 13 161 57 15 20 100 92 475 1,320

59 Pyuthan 133 40 65 240 29 135 28 19 1 42 92 498 1,322

60 Surkhet 184 94 77 679 35 232 43 16 245 133 540 2,277

61 Jajarkot 147 26 10 149 18 135 23 8 58 80 456 1,110

62 Salyan 153 42 60 241 16 122 28 47 60 80 488 1,336

63 Dailekh 168 82 40 257 19 155 92 11 9 75 104 970 1,982

64 Dang 165 50 90 2,540 33 134 104 20 710 167 737 4,749

65 Banke 194 48 85 1,987 36 138 55 17 455 90 573 3,679

66 Bardiya 190 47 72 770 29 963 77 16 155 66 623 3,008

67 Darchula 159 57 1,530 151 17 238 29 15 37 95 570 2,897

68 Bajhang 147 19 13 124 19 194 84 14 94 25 122 1,095 1,950

69 Bajura 132 30 20 248 15 124 28 14 47 72 512 1,242

70 Baitadi 147 680 408 128 30 191 33 15 3 210 85 682 2,611

71 Doti 139 74 121 94 30 275 42 16 3 25 101 636 1,555

72 Dadeldhura 151 93 75 361 14 232 40 16 79 358 1,418

73 Accham 154 27 35 147 17 205 78 15 47 604 97 1,189 2,614

74 Kailali 190 76 50 280 29 285 53 17 210 101 688 1,980

75 Kanchanpur 165 31 50 928 37 164 75 17 1,945 77 881 4,371

Total Expenditure of the Sector

12,833 6,093 40,021 29,401 44 2,557 13,548 15,309 3,209 2,997 15,454 10,622 63,347 215,435

Sectoral Expenditure as % of Total Expenditure

5.96 2.83 18.58 13.65 0.02 1.19 6.29 7.11 1.49 1.39 7.17 4.93 29.40 100.00

Priority in Fund Allocation

VII IX II III XIII XII VI V X XI IV VIII I

Annex IV-X

87


Region/ District Agriculture / Co-operative







Road

Physical Planning/

Drinking water

Local Development

Total Amount

1 Sankhuwasabha 115 92 33 61 32 12 102 34 14 30 74 407 1,004

2 Solukhumbu 106 11 1 24 13 78 22 14 65 8 38 281 660

3 Taplejung 109 31 1 7 32 12 71 27 14 7 24 422 756

4 Bhojpur 125 91 2 12 32 12 136 28 13 15 24 456 946

5 Dhankuta 120 97 12 8 20 20 140 25 15 4 31 331 821

6 Ilam 118 45 13 65 36 21 186 32 15 139 202 427 1,298

7 Khotang 123 40 23 2 40 13 393 66 13 49 28 899 1,688

8 Okhaldhunga 116 123 1 12 40 14 507 50 15 7 32 549 1,463

9 Panchthar 120 39 1 6 40 12 114 32 12 15 25 325 739

10 Terathum 129 82 18 8 51 14 87 21 13 6 123 24 287 863

11 Udaypur 109 67 7 12 44 21 152 39 15 205 38 709 1,415

12 Jhapa 148 33 20 95 104 24 549 46 16 190 59 400 1,685

13 Morang 151 5 12 3 88 29 381 94 18 326 58 465 1,631

14 Saptari 141 60 9 2 17 23 512 76 15 71 41 847 1,813

15 Siraha 145 62 9 2 20 23 118 77 16 96 50 1,628 2,245

16 Sunsari 139 49 17 2,071 48 27 384 71 17 180 27 423 3,453

17 Dolakha 112 116 6 11 18 22 87 40 13 0 53 33 727 1,240

18 Rasuwa 98 57 30 1 14 87 192 20 8 5 22 200 734

19 Sindhupalchowk 113 155 8 56 28 175 595 60 17 0 65 65 831 2,168

20 Bhaktapur 107 11 3 2 8 27 132 19 17 181 60 169 735

21 Dhading 120 113 16 45 63 14 188 8,053 17 8 161 189 426 9,411

22 Kathmandu 134 86 5,581 3 16 165 153 93 17 571 56 477 7,353

23 Kavre 130 191 67 131 63 23 929 49 15 133 180 1,758 3,669

24 Lalitpur 136 85 5 13 17 47 134 30 19 168 34 3,623 4,310

25 Makawanpur 127 131 25 1 130 26 100 108 18 65 319 474 1,525

26 Nuwakot 118 74 14 13 40 19 140 50 7 201 511 1,186

27 Ramechhap 118 119 6 1 40 12 126 68 12 130 110 702 1,445

28 Sindhuli 122 98 4 7 40 26 572 32 15 1 99 577 1,592

29 Bara 139 77 14 22 26 27 822 61 16 80 33 673 1,990

30 Chitwan 136 45 11 32 118 18 216 64 16 131 74 806 1,667

31 Danusha 150 86 12 1 13 29 181 92 16 118 103 757 1,559

32 Mahottari 144 56 10 152 20 23 243 72 16 76 85 586 1,485

33 Parsa 138 25 10 55 28 28 285 93 14 218 82 192 1,167

34 Rautahat 138 63 10 41 28 23 153 51 15 49 45 657 1,271

35 Sarlahi 146 62 9 3,673 33 25 124 79 15 112 118 699 5,094

36 Manang 110 4 1 15 8 13 26 15 10 39 28 173 442

37 Mustang 111 29 12 25 8 13 80 16 12 46 21 183 555

38 Arghakhachi 140 40 6 55 48 11 129 29 14 38 123 698 1,330

39 Baglung 145 114 6 52 40 21 168 34 16 6 15 132 1,380 2,128

40 Gorkha 136 56 71 185 64 14 482 62 15 29 137 184 549 1,983

41 Gulmi 143 38 5 38 62 11 190 34 14 8 114 939 1,597

42 Kaski 155 120 10 70 126 36 200 33 15 130 154 448 1,496

43 Lamjung 141 62 32,567 80 95 13 126 24 16 30 41 457 33,651

44 Myagdi 123 103 4 50 64 13 87 21 14 2 55 57 344 937

45 Palpa 145 76 5 65 47 27 194 60 17 19 84 665 1,405

46 Parbat 136 149 90 121 50 11 82 25 15 40 187 466 1,373

Annex IV-X

88








Road

Physical Planning/

Drinking water

Local Development

Total Amount

47 Syanja 149 88 6 63 71 12 566 37 20 100 86 1,137 2,335

48 Tanahu 143 86 9 130 126 20 259 42 16 120 151 1,007 2,109

49 Kapilvastu 146 5 11 205 32 24 634 35 15 99 27 597 1,830

50 Nawalparasi 148 23 8 53 80 23 164 61 16 155 255 649 1,634

51 Rupandehi 157 26 110 336 48 27 620 58 17 123 46 300 1,866

52 Dolpa 166 17 3 27 8 12 76 19 10 370 21 287 1,017

53 Humla 172 8 93 17 24 14 153 37.22.72 12 369 20 447 1,329

54 Jumla 162 51 1 63 20 23 143 26 14 306 20 362 1,193

55 Kalikot 165 10 3 154 24 14 177 21 11 240 143 22 393 1,376

56 Mugu 163 7 93 96 8 13 111 34 12 341 20 357 1,256

57 Dailekh 148 60 3 109 18 13 241 60 15 4 38 838 1,545

58 Jajarkot 124 18 1 14 18 12 233 20 9 39 29 153 671

59 Pyuthan 122 38 5 30 32 23 222 28 17 0 26 73 451 1,069

60 Rolpa 117 37 35 74 26 11 457 45 14 7 68 32 373 1,295

61 Rukum 124 37 1 88 26 12 150 22 15 24 27 408 933

62 Salyan 127 43 5 47 24 11 178 39 19 29 331 853

63 Surkhet 162 72 124 44 20 360 38 17 107 56 421 1,419

64 Banke 172 24 12 572 28 28 122 78 18 268 31 476 1,829

65 Bardiya 177 24 10 493 67 22 375 62 14 189 24 642 2,102

66 Dang 154 45 10 2,358 51 23 187 61 17 498 111 675 4,190

67 Bajhang 132 11 1 63 20 13 385 48 14 31 22 34 431 1,203

68 Bajura 123 17 2 51 11 13 114 22 14 115 21 373 876

69 Darchula 154 43 43 72 34 13 34 24 19 19 29 83 566

70 Accham 158 184 2 123 14 12 434 61 14 29 136 29 1,301 2,496

71 Baitadi 142 62 268 52 22 19 339 59 15 2 83 29 585 1,676

72 Dadeldhura 160 63 6 218 20 11 175 52 14 30 30 362 1,141

73 Doti 149 58 45 59 20 13 508 30 15 1 33 734 1,666

74 Kailali 185 23 5 297 44 23 813 79 17 85 44 687 2,301

75 Kanchanpur 171 6 5 460 39 23 310 70 17 833 27 845 2,805


10,296 4,550 39,589 13,843 3,008 1,852 19,528 11,453 1,162 2,161 7,205 5,205 45,709 165,561


6.22 2.75 23.91 8.36 1.82 1.12 11.80 6.92 0.70 1.31 4.35 3.14 27.61 100.00


VI IX II IV X XII III V XIII XI VII VIII I

Annex IV-X

89









Road

Physical Planning/

Drinking water

Local Development

Total Amount

1 Sankhuwasabha 107 142 25 40 58 12 171 38 14 35 26 626 1,294

2 Solukhumbu 113 65 18 52 14 146 25 12 64 7 35 343 894

3 Taplejung 111 27 75 23 31 12 203 29 12 6 25 24 455 1,033

4 Bhojpur 125 97 2 43 49 12 190 29 13 19 26 1,550 2,155

5 Dhankuta 115 99 100 42 44 21 177 28 15 101 21 34 394 1,191

6 Ilam 115 39 80 16 44 21 238 47 15 149 73 496 1,333

7 Khotang 122 32 100 35 45 13 291 55 13 47 53 1,453 2,259

8 Okhaldhunga 117 123 1 45 58 13 297 47 13 10 25 34 583 1,366

9 Panchthar 112 35 95 26 36 12 272 20 12 16 25 24 415 1,100

10 Terathum 117 85 309 18 68 14 272 54 14 4 170 25 362 1,512

11 Udaypur 112 59 80 133 61 21 348 40 14 120 45 657 1,690

12 Jhapa 138 21 190 292 90 23 660 79 16 350 37 456 2,352

13 Morang 147 4 190 1,467 86 30 885 82 17 336 87 515 3,846

14 Saptari 136 54 100 455 31 23 366 67 13 100 31 925 2,301

15 Siraha 136 54 80 368 18 23 159 83 13 102 28 885 1,949

16 Sunsari 136 34 135 164 43 34 133 31 17 380 51 612 1,770

17 Dolakha 110 109 1,157 65 78 477 193 13 0 24 33 801 3,060

18 Rasuwa 98 112 20 23 43 13 66 22 9 0 40 21 275 742

19 Sindhupalchowk 112 133 100 80 68 12 300 73 15 0 73 59 941 1,966

20 Bhaktapur 115 9 50 64 9 23 428 24 15 234 38 203 1,212

21 Dhading 117 80 220 129 144 14 574 32 15 8 462 97 562 2,454

22 Kathmandu 125 151 6,200 341 17 47 611 78 18 890 399 551 9,428

23 Kavre 127 151 140 85 142 23 429 59 17 128 60 1,600 2,961

24 Lalitpur 122 42 110 105 30 43 567 37 18 100 34 3,435 4,643

25 Makawanpur 125 119 105 104 160 26 554 118 15 75 72 525 1,998

26 Nuwakot 110 74 145 161 93 19 143 50 9 158 64 588 1,614

27 Ramechhap 115 99 100 60 80 12 283 188 12 291 63 749 2,052

28 Sindhuli 121 59 50 78 61 17 176 51 13 2 50 52 590 1,320

29 Bara 136 78 106 90 35 28 467 62 14 62 31 713 1,822

30 Chitwan 137 225 110 190 129 24 590 69 16 124 47 512 2,173

31 Danusha 143 85 92 180 31 29 201 65 16 156 40 812 1,850

32 Mahottari 135 89 92 115 26 23 133 52 14 85 30 610 1,404

33 Parsa 130 128 110 186 30 29 126 55 14 1,163 32 800 2,803

34 Rautahat 134 70 60 1,023 22 24 159 83 14 63 42 694 2,388

35 Sarlahi 138 86 80 2,835 35 23 140 78 14 86 59 748 4,322

36 Manang 101 5 50 20 30 12 22 16 9 30 20 224 539

37 Mustang 104 19 60 28 9 13 57 17 13 43 19 268 650

38 Arghakhachi 113 32 80 76 53 12 111 30 14 88 45 547 1,201

39 Baglung 114 148 80 47 68 21 130 35 13 8 25 64 1,062 1,815

40 Gorkha 126 45 110 171 114 14 398 59 16 20 133 92 686 1,984

41 Gulmi 114 32 80 84 80 11 155 54 13 10 49 713 1,395

42 Kaski 121 103 133 130 126 34 154 50 15 182 55 625 1,728

43 Lamjung 116 53 30,790 110 96 13 98 31 16 64 38 533 31,958

44 Myagdi 112 101 80 28 72 13 60 23 13 4 146 35 428 1,115

45 Palpa 117 59 80 75 56 23 95 46 13 18 53 591 1,226

46 Parbat 115 148 98 101 57 11 84 27 13 99 71 479 1,303

Annex IV-X

90








Road

Physical Planning/

Drinking water

Local Development

Total Amount

47 Syanja 121 85 80 83 65 12 643 34 17 118 50 578 1,886

48 Tanahu 122 64 80 124 126 21 187 43 15 173 55 814 1,824

49 Kapilvastu 116 3 90 276 30 25 179 42 13 184 25 943 1,926

50 Nawalparasi 136 22 100 1,191 77 23 295 55 18 161 48 816 2,942

51 Rupandehi 138 23 297 351 47 27 154 61 18 216 37 611 1,980

52 Dolpa 158 71 2 45 37 12 114 20 9 401 21 437 1,327

53 Humla 175 7 401 21 62 14 208 33 11 386 21 565 1,904

54 Jumla 163 40 1 50 55 23 203 47 14 357 20 478 1,451

55 Kalikot 170 10 20 84 9 14 112 23 9 214 300 24 451 1,440

56 Mugu 161 43 301 28 36 13 83 37 9 369 20 486 1,586

57 Dailekh 191 45 30 119 16 13 12 48 13 5 75 37 970 1,574

58 Jajarkot 116 17 1 55 11 12 261 26 9 48 26 463 1,045

59 Pyuthan 119 36 50 213 35 23 140 34 13 1 28 31 536 1,259

60 Rolpa 121 33 135 50 34 11 589 42 12 6 70 31 505 1,639

61 Rukum 116 37 1 180 37 12 159 29 13 32 24 591 1,231

62 Salyan 125 43 60 75 27 12 179 36 13 29 523 1,122

63 Surkhet 195 62 70 94 39 20 276 40 16 105 45 487 1,449

64 Banke 256 20 100 979 28 30 135 66 14 253 28 527 2,436

65 Bardiya 228 108 100 1,258 69 24 275 48 14 135 22 664 2,945

66 Dang 238 49 110 2,262 45 24 196 43 16 210 60 666 3,919

67 Bajhang 120 9 10 101 14 13 144 54 12 51 8 32 791 1,359

68 Bajura 115 9 1 95 14 13 125 24 13 110 19 1,031 1,569

69 Darchula 241 38 51 86 61 13 123 32 15 24 29 610 1,323

70 Baitadi 203 50 350 121 28 19 157 67 13 1 148 28 662 1,847

71 Accham 222 15 25 110 55 12 386 87 12 23 365 30 1,786 3,128

72 Dadeldhura 190 51 50 114 33 11 330 60 12 27 568 1,446

73 Doti 213 84 80 83 40 20 225 37 13 13 30 1,152 1,990

74 Kailali 275 20 60 478 44 24 202 103 15 68 66 663 2,018

75 Kanchanpur 236 64 60 1,019 41 30 249 96 13 1,512 26 725 4,071


10,542 4,772 44,966 19,714 4,023 1,424 18,937 3,898 1,026 2,445 10,981 3,388 52,691 178,807


5.90 2.67 25.15 11.03 2.25 0.80 10.59 2.18 0.57 1.37 6.14 1.89 29.47 100.00


VI VII II III VIII XII IV IX XIII XI V X I

91

ANNEXURE

FOR CHAPTER FIVE

93

Proposed Revenue Assignment & Impact

Tax collection 2059/60 (Rs. In million) Head CG DDC Mun VDC Total Revised

Rev to CG

Revised Rev to DDC

Revised Rev to Mun

Revised Rev to VDC

Revised Total Rev

Impact on CG

Impact on DDC

Impact on Mun

Impact on VDC

Tax head

Custom duty (import, export and excise)

19022 19022 19022 0 0 19022 0 0 0 0

VAT 13449 13449 13449 0 0 13449 0 0 0 0

Tax on income (corporate, individual, dividend and interest)

11402 11402 11402 0 0 11402 0 0 0 0

Driving License fee

Entertainment and professional video tax

52 15 67 0 0 52 15 67 0 0 0 0

Business and advertising tax 33 33 33 33 0 0 0 0

Hotel & restaurant tax

Liquor sales tax

Payroll tax

Sales tax for non-VAT businesses

Gaming/lottery tax

Tax on hoarding board 0 0 0 0 0 0 0

Hat bazar tax 10 61 71 0 0 10 61 71 0 0 0 0

Resource utilization tax (based on infrastructure, forest, animal, mine)

777 276 36 1089 777 276 36 1089 0 0 0 0

Arrears & other tax 22 8 30 0 22 8 30 0 0 0 0

Postal charges 220 220 220 0 0 0 220 0 0 0 0

Solid waste disposal fee 0 0 0

Vital registration fee 0 0 0

Citizenship/ passport fee 0 0 0

Charges - recommendation, registration, certification

80 6 21 78 185 80 6 21 78 185 0 0 0 0

Liquor shop licence fee 0 0

Cable car 8 8 0 8 0 8 0 0 0 0

Tourist entrance fee 0 0 0 0 0

Building permit 182 182 0 182 182 0 0 0 0

Other fees, fine and service charges

2439 548 122 32 3141 2439 548 122 32 3141 0 0 0 0

Vehical/bus parking charges 17 17 0 0 17 17 0 0 0 0

Sale of own land/building/property

10 4 14 0 10 4 14 0 0 0 0

Sale of swept away wood

94

Tax collection 2059/60 (Rs. In million) Property rental (fish pond, equipment and other

561 561 0 0 561 561 0 0 0 0

Other sales 3 17 20 0 0 3 17 20 0 0 0 0

Miscellaneous revenue 5557 49 44 323 5973 5557 49 44 323 5973 0 0 0 0

Vehical registration 120 120 60 60 0 120 -60 60 0 0

Vehicle tax 559 36 37 633 280 0 316 37 633 -280 0 280 0

House and land rent tax 382 5 12 399 0 0 310 88 399 -382 0 305 76

Land and property tax 27 147 174 348 0 0 154 194 348 0 -27 7 20

Land and house registration 1415 223 1638 819 655 164 1638 -596 -223 655 164

Resuable scraps export (kabadi) tax

87 87 0 80 7 87 0 -87 80 7

Surcharge on utilities (e.g., electricity, water, telephone)

6 6 0 0 6 6 -6 0 6 0

Royalty on natural resource use (hydel, mine, forest products, other

1946 163 0 1946 973 973 0 1946 -973 810 0 0

Irrigation water use charges 1 1 0 1 0 1 -1 1 0 0

Sale of sand, stone, gravel, and soil

137 7 144 0 36 54 54 144 0 -101 47 54

Local development fee 989 989 989 989 989 0 -989 0

Grand total (in million Rs.) 57374 1555 2208 818 61792 56067 1989 2598 1139 61792 -1308 433 391 321

Percent change in revenue with new assignment

-2.28 27.86 17.68 39.29

Nominal GDP 2059/60 (in million Rs.)

435531

Population 2059/60 (in million)

24 20 3 17 24

Revenue per capita (in Rs.) 2424 77 656 48 2611 2369 98 772 67 2611 -55 21 116 19

Revenue/GDP ratio (in %) 13 0 1 0 14 12.9 0.5 0.6 0.3 14.2 -0.3 0.1 0.1 0.1

Revenue per unit of government (Rs in Mln)

57374 20.74 38.06 0.21 56067 26.52 44.79 0.29 -1307.34 5.78 6.73 0.08

Revenue as % of public sector revenue

93 3 4 1.32 91 3 4 1.84 -2 0.70 0.63 0.52

Revenue as % of public sector revenue (excl LDF)

2.71 2.12 1.42 3.55 2.87 8.45 0.84 0.75 -1.42

Revenue as % of public sector revenue (excl LDF)

2.51 2.12 1.42 6.26 3.55 2.87 8.45 0.84 0.75 -1.42

95

ANNEXURE

FOR CHAPTER SIX

Annex VI-Ia

97

Fiscal Gap of Selected DDC (2060/61)

S.N DDC Expenditure in(000)

CG finance Program +

Transfer to LB

Net Expenditure

Per capita net Expenditure

Own Source Revenue in (000)

Per capita OSR

Fiscal Gap in (000)

Per capita Fiscal Gap

1 Illam 29478.00 23450.00 6028.00 19.96 12661.00 41.92 6633.00 21.96

2 Jhapa 76128.00 35081.00 41047.00 56.38 20718.00 28.46 -20329.00 -27.92

3 Morang 61380.00 14228.00 47152.00 52.33 49540.00 54.98 2388.00 2.65

4 Solukhumbu 52515.00 43001.00 9514.00 84.19 2355.00 20.84 -7159.00 -63.35

5 Dhanusha 40567.00 28989.00 11578.00 16.17 8754.00 12.23 -2824.00 -3.94

6 Dolakha 44761.00 29979.00 14782.00 68.44 5524.00 25.57 -9258.00 -42.86

7 Chitwan 65598.00 28898.00 36700.00 70.44 30550.00 60.02 -6150.00 -12.08

8 Makawanpur 58089.00 26488.00 31601.00 75.42 28010.00 66.85 -3591.00 -8.57

9 Parsa 53774.00 18975.00 34799.00 63.39 27139.00 50.63 -7660.00 -14.29

10 Kavre 65563.13 44579.00 20984.13 50.32 12832.00 31.37 -8152.13 -19.93

11 Nuwakot 93377.00 84568.00 8809.00 28.23 47456.00 155.08 38647.00 126.30

12 Rasuwa 27807.16 12283.00 15524.16 316.82 1641.00 34.19 -13883.16 -289.23

13 Mustang 18917.00 12326.00 6591.00 411.94 1238.00 77.38 -5353.00 -334.56

14 Gorkha 57259.00 35708.00 21551.00 70.89 10829.00 35.62 -10722.00 -35.27

15 Kaski 137138.00 120450.00 16688.00 40.80 24357.00 59.55 7669.00 18.75

16 Manang 8998.00 3834.00 5164.00 469.45 183.00 16.64 -4981.00 -452.82

17 Syanja 74927.80 48916.00 26011.80 76.96 8738.00 26.32 -17273.80 -52.03

18 Kapilvastu 61100.00 33682.00 27418.00 53.03 24823.00 48.01 -2595.00 -5.02

19 Palpa 46060.00 28256.00 17804.00 62.91 7734.00 27.33 -10070.00 -35.58

20 Nawalparasi 72578.00 29955.00 42623.00 70.57 27378.00 45.33 -15245.00 -25.24

21 Banke 83677.00 61202.00 22475.00 53.90 12721.00 30.51 -9754.00 -23.39

22 Bardia 20635.00 7968.00 12667.00 30.75 12162.00 29.52 -505.00 -1.23

23 Humla 39164.00 27362.00 11802.00 274.47 745.00 17.33 -11057.00 -257.14

24 Jumla 21196.00 19089.00 2107.00 22.18 2236.00 23.54 129.00 1.36

25 Dang 46362.00 8387.00 37975.00 76.41 13369.00 26.90 -24606.00 -49.51

26 Bajhang 25631.00 15049.00 10582.00 59.79 659.00 3.72 -9923.00 -56.06

27 Kailali 54878.00 26488.00 28390.00 42.12 28390.00 42.12 0.00 0.00

28 Kanchanpur 83634.00 25260.00 58374.00 141.68 14573.00 35.37 -43801.00 -106.31

Total 1521192.09 894451.00 626741.09 2859.94 437315.00 1127.33 -189426.09 -1745.33

Average 54328.29 31944.68 22383.61 102.14 15618.39 40.26 -6765.22 -62.33

Min 8998.00 3834.00 2107.00 16.17 183.00 3.72 -43801.00 -452.82

Max 137138.00 120450.00 58374.00 469.45 49540.00 155.08 38647.00 126.30

SD 27243.34 24279.63 14435.39 117.06 13508.46 28.27 13464.45 122.56

Co-eff (%) 0.50 0.76 0.64 1.15 0.86 0.70 -1.99 -1.97

Annex VI-Ib

98

Average Income, Expenditure and Fiscal Gap

Estimation OF SURVEYED DISTRICT

Rs. in 000'

A RECURRENT EXPENDITURE 059/60 061/62 061/62

1 Salary and Allowance 4219 4713 5599 2 Office Operation and Services 2314 2621 2950

3 Employee Welfare 173 350 344 4 Durable Goods 177 264 278 5 MIS 94 429 252

6 Other 306 356 589 7 DTO Expenses 899 1386 1494

Sub-total: Recurrent expenditure 8182 7808 11506

B CAPITAL EXPENDITURE

1 Roads 355 1991 1528 2 Suspension bridge 51 299 452

3 Drinking water 45 290 342 4 Electricity and renewable energy 43 84 284 5 Agriculture, livestock and irrigation 23 154 152

6 Tourism and cultural heritage 6 292 52 7 Social development and poverty reduction 44 77 337

8 Environment, forest and soil Conservation and river training

0 73 13

9 Education and sports 32 94 297

10 Health and sanitation 73 71 31 11 Miscellaneous construction 6382 8600 6815 12 Matching fund 133 249 465

13 Other 320 795 1264 Sub-total: Capital expenditure 7508 13068 12031

C CENTRAL GOVERNMENT FINANCED

PROGRAMS AND PROJECTS

Social security allowance (old-age and widow) 6598 7020 10576 Other projects/programs 11808 16734 39482 Sub-total: CG financed programs and

projects

18188 23754 50058

D TRANSFER TO OTHER LOCAL BODIES

Salary of VDC Secretary 3267 3689 3775 Other cash transfer (Revenue shared) 525 4164 495 Sub-total: Transfer to other LBs 3791 7853 4270

E GRAND TOTAL OF ALL EXPENDITURES 37669 52484 77866

Annex VI-Ib

99

Average Income, Expenditure and Fiscal Gap

Estimation OF SURVEYED DISTRICT

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62

A OWN SOURCE REVENUE 18585 15618 14571 1 Infrastructure usage Tax 54 167 133 2 Resource Utilisation Tax 6645 5285 4678

3 Service Charges 600 926 745 4 Fees 345 197 221

5 Other income 1053 1009 792 6 Revenue Shared from VDC and Municipality 724 224 160 7 Revenue shared from CG 68 212 84

7.1 House/Land Registration 3902 3507 2837 7.2 Royalty (mines, forest and hydroelectricity) 5195 4085 4919

7.3 Tourist Entrance Fees 0 6 0

B RECEIPT FROM CG FINANCED PROGRAM/PROJECTS

22572 28830 55327

Capital project/program 11808 16734 39482

VDC Secretary salary 3267 3689 3775 Receipt for DTO overhead expenses 899 1386 1494

Social security allowance 6598 7020 10576

C DDC Grants 6182 8437 6966

1 DDC administrative grant 2580 4102 2818 3 Development grant 3602 4336 4148

TOTAL RESOURCES (INTERNAL & CG

FINANCE) 41157 44448 69898

CALCULATION OF FISCAL GAP Total resources (internal revenue + CG financed

projects)

41157 44448 69898

Less total of all expenditures 37669 52484 77866

Fiscal gap (resources - expenditure) 3488 -8035 -7967 Sources of financing

DDC grants 6182 8437 6966 Foreign Aid 99

Unspent cash balance 1909 3777 803 Fiscal deficit (+surplus) 11678 4179 -198

Population in '000 347 372 369 Per Capita Own Source Revenue 54 42 40 Per Capita Expenditure 109 141 211

No of Districts 28 28 19

Annex VI-Ib

100

Income, Expenditure and Fiscal Gap Estimation DDC- ILLAM

Rs. in 000'

A RECURRENT EXPENDITURE 059/60 060/61 1 Salary and Allowance 6697 7310 2 Office Operation and Services 1530 1167 3 Employee Welfare 4 Durable Goods 111 5 MIS 6 Other 199 195 7 DTO Expenses 855 1177 Sub-total: Recurrent expenditure 9281 9960

B CAPITAL EXPENDITURE 1 Roads 2 Suspension bridge 3 Drinking water 4 Electricity and renewable energy 5 Agriculture, livestock and irrigation 6 Tourism and cultural heritage 7 Social development and poverty

reduction


9 Education and sports 10 Health and sanitation 11 Miscellaneous construction 4057 8029 12 Matching fund 13 Other Sub-total: Capital expenditure 4057 8029

C CENTRAL GOVERNMENT FINANCED PROGRAMS AND PROJECTS

Social security allowance (old-age and widow)

7976 8098

Other projects/programs 3540 10575 Sub-total: CG financed programs

and projects 7976 8098

D TRANSFER TO OTHER LOCAL

BODIES

Salary of VDC Secretary 3391 3391 Other cash transfer (Revenue shared) Sub-total: Transfer to other LBs 3391 3391

E GRAND TOTAL OF ALL EXPENDITURES

24705 29478

Source: DDC: Annual Budget and Programs (different years) Population Projections for Nepal 2001-2021

Annex VI-Ib

101

Income, Expenditure and Fiscal Gap Estimation DDC- ILLAM

INCOME Rs. in 000' S.N. Source of Fund 059/60 060/61

A OWN SOURCE REVENUE 12993 12661 1 Infrastructure usage Tax 2 Resource Utilisation Tax 925 548 3 Service Charges 4576 5163 4 Fees 640 292 5 Other income 354 113 6 Revenue Shared from VDC and Municipality 255 173 7 Revenue shared from CG 7 House/Land Registration 4957 4247 7 Royalty (mines, forest and hydroelectricity) 1286 2125 7 Tourist Entrance Fees


15762 23450

Capital project/program 3540 10575 VDC Secretary salary 3391 3600 Receipt for DTO overhead expenses 855 1177 Social security allowance 7976 8098

C DDC Grants 6539 10334 1 DDC administrative grant 2615 2368 3 Development grant 3924 7966 TOTAL RESOURCES (INTERNAL & CG

FINANCE) 28755 36111

CALCULATION OF FISCAL GAP Total resources (internal revenue + CG

financed projects) 28755 36111

Less total of all expenditures 24705 29478 Fiscal gap (resources - expenditure) 4050 6633 Sources of financing DDC grants 6539 10334 Foreign Aid Unspent cash balance Fiscal deficit (+surplus) 10589 16967 Population in '000 295 302 Per Capita Own Source Revenue 44 42 Per Capita Expenditure 84 98

Source: DDC: Annual Budget and Programs (different years)

Population Projections for Nepal 2001-2021

Annex VI-Ib

102

Income, Expenditure and Fiscal Gap Estimation DDC- JHAPA

Rs. in 000' A RECURRENT EXPENDITURE 059/60 060/61 061/62 1 Salary and Allowance 1387 7737 3449 2 Office Operation and Services 3870 4948 8982 3 Employee Welfare 477 468 405 4 Durable Goods 16 377 35 5 MIS 192 92 200 6 Other 192 237 340 7 DTO Expenses 1043 1407 1283 Sub-total: Recurrent expenditure 7177 15266 14694

B CAPITAL EXPENDITURE 1 Roads 1372 2 Suspension bridge 3 Drinking water 3200 4 Electricity and renewable energy 5 Agriculture, livestock and irrigation 3636 6 Tourism and cultural heritage 7 Social development and poverty reduction 8 Environment, forest and soil Conservation and

river training

9 Education and sports 10 Health and sanitation 11 Miscellaneous construction 13149 18980 22929 12 Matching fund 13 Other Sub-total: Capital expenditure 13149 27188 22929


Social security allowance (old-age and widow) 16753 20072 20500 Other projects/programs 5796 7727 20091 Sub-total: CG financed programs and projects 22549 27799 40591

D TRANSFER TO OTHER LOCAL BODIES Salary of VDC Secretary 3322 5875 5875 Other cash transfer (Revenue shared) 20 Sub-total: Transfer to other LBs 3322 5875 5895




Annex VI-Ib

103

Income, Expenditure and Fiscal Gap Estimation DDC- JHAPA

INCOME Rs. in 000' S.N. Source of Fund 059/60 060/61 061/62

A OWN SOURCE REVENUE 19723 20718 14633 1 Infrastructure usage Tax 2 Resource Utilisation Tax 9569 9087 6948 3 Service Charges 32 1262 5297 4 Fees 259 612 100 5 Other income 626 1788 6 Revenue Shared from VDC and Municipality 1877 2080 300 7 Revenue shared from CG 7 House/Land Registration 5495 4757 7 Royalty (mines, forest and hydroelectricity) 2491 2294 200 7 Tourist Entrance Fees


26914 35081 47749

Capital project/program 5796 7727 20091 VDC Secretary salary 3322 5875 5875 Receipt for DTO expenses 1043 1407 1283 Social security allowance 16753 20072 20500

C DDC Grants 7122 10080 13652 1 DDC administrative grant 2346 6040 9612 3 Development grant 4776 4040 4040 TOTAL RESOURCES (INTERNAL & CG

FINANCE) 46637 55799 62382

CALCULATION OF FISCAL GAP Total resources (internal revenue + CG financed

projects) 46637 55799 62382

Less total of all expenditures 46197 76128 84109 Fiscal gap (resources - expenditure) 440 -20329 -21727 Sources of financing DDC grants 7122 10080 13652 Foreign Aid Unspent cash balance 308 8351 0 Fiscal deficit (+surplus) 7870 -1898 -8075 Population in '000 714 728 742 Per Capita Own Source Revenue 28 28 20 Per Capita Expenditure 65 105 113



Annex VI-Ib

104

Income, Expenditure and Fiscal Gap Estimation DDC- MORANG

Rs. in 000' A RECURRENT EXPENDITURE 059/60 060/61 1 Salary and Allowance 2759 3218 2 Office Operation and Services 3414 5379 3 Employee Welfare 150 150 4 Durable Goods 107 189 5 MIS 6 Other 342 433 7 DTO Expenses 1084 1473 Sub-total: Recurrent expenditure 7856 10842

B CAPITAL EXPENDITURE 1 Roads 2 Suspension bridge 3 Drinking water 4 Electricity and renewable energy 5 Agriculture, livestock and irrigation 6 Tourism and cultural heritage 7 Social development and poverty reduction 8 Environment, forest and soil Conservation and

river training

9 Education and sports 10 Health and sanitation 11 Miscellaneous construction 31348 28591 12 Matching fund 13 Other Sub-total: Capital expenditure 31348 28591


Social security allowance (old-age and widow) 15361 Other projects/programs 3229 8028 Sub-total: CG financed programs and projects 18590 8028

D TRANSFER TO OTHER LOCAL BODIES Salary of VDC Secretary 4680 4780 Other cash transfer (Revenue shared) 7390 9139 Sub-total: Transfer to other LBs 12070 13919

E GRAND TOTAL OF ALL EXPENDITURES 69864 61380 Source: DDC: Annual Budget and Programs (different years)


Annex VI-Ib

105

Income, Expenditure and Fiscal Gap Estimation DDC- MORANG

INCOME Rs. in 000' S.N. Source of Fund 059/60 060/61

A OWN SOURCE REVENUE 38008 49540 1 Infrastructure usage Tax 2 Resource Utilisation Tax 27394 34793 3 Service Charges 15 4 Fees 973 472 5 Other income 298 660 6 Revenue Shared from VDC and Municipality 954 600 7 Revenue shared from CG 7 House/Land Registration 5339 8000 7 Royalty (mines, forest and hydroelectricity) 3050 5000 7 Tourist Entrance Fees


24354 14281

Capital project/program 3229 8028 VDC Secretary salary 4680 4780 Receipt for DTO overhead expenses 1084 1473 Social security allowance 15361

C DDC Grants 5522 8500 1 DDC administrative grant 1468 4700 3 Development grant 4054 3800 TOTAL RESOURCES (INTERNAL & CG

FINANCE) 62362 63821

CALCULATION OF FISCAL GAP Total resources (internal revenue + CG

financed projects) 62362 63821

Less total of all expenditures 69864 61380 Fiscal gap (resources - expenditure) -7502 2441 Sources of financing DDC grants 5522 8500 Foreign Aid Unspent cash balance Fiscal deficit (+surplus) -1980 10941 0 Population in '000 881 901 Per Capita Own Source Revenue 43 55 Per Capita Expenditure 79 68



Annex VI-Ib

106

Income, Expenditure and Fiscal Gap Estimation DDC- SOLUKHUMBU

Rs. in 000'


1 Salary and Allowance 2454 2442 2727

2 Office Operation and Services 663 1029 1470

3 Employee Welfare 100 100 100

4 Durable Goods 62 231 216

5 MIS 0 0 0

6 Other 149 331 779

7 DTO Expenses 663 1312 1947



1 Roads

2 Suspension bridge

3 Drinking water

4 Electricity and renewable energy 600

5 Agriculture, livestock and irrigation 200

6 Tourism and cultural heritage

7 Social development and poverty reduction

0 188 210


9 Education and sports

10 Health and sanitation

11 Miscellaneous construction 3897 5193 6330

12 Matching fund

13 Other 72

Sub-total: Capital expenditure 4769 5381 6540



3295 3233 4458

Other projects/programs 2309 35991 38045

Sub-total: CG financed programs and projects

5604 39224 42503


Salary of VDC Secretary 1887 2465 1751

Other cash transfer (Revenue shared) 0 0 0 Sub-total: Transfer to other LBs 1887 2465 1751


16351 52515 58033



Annex VI-Ib

107

Income, Expenditure and Fiscal Gap Estimation DDC- SOLUKHUMBU

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62

A OWN SOURCE REVENUE 1155 2355 25609

1 Infrastructure usage Tax 0 0 0

2 Resource Utilisation Tax 0 5 160

3 Service Charges 8 4 25

4 Fees 260 148 700

5 Other income 117 25 179

6 Revenue Shared from VDC and Municipality

81 136 333

7 Revenue shared from CG

7 House/Land Registration 688 2031 2200

7 Royalty (mines, forest and hydroelectricity) 1 6 22012 7 Tourist Entrance Fees 0 0 0


8154 43001 46201


VDC Secretary salary 1887 2465 1751

Receipt for DTO overhead expenses 663 1312 1947


C DDC Grants 6103 5243 5985

1 DDC administrative grant 2118 1821 2324

3 Development grant 3985 3422 3661

TOTAL RESOURCES (INTERNAL & CG FINANCE)

9309 45356 71810

CALCULATION OF FISCAL GAP

Total resources (internal revenue + CG financed projects)

9309 45356 71810


Fiscal gap (resources - expenditure) -7042 -7159 13777

Sources of financing

DDC grants 6103 5243 5985

Foreigh Aid

Unspent cash balance 337 403 0

Fiscal deficit (+surplus) -602 -1513 19762

Population in '000 111 113 115

Per Capita Own Source Revenue 10 21 223

Per Capita Expenditure 147 465 505



Annex VI-Ib

108

Income, Expenditure and Fiscal Gap Estimation DDC- DHANUSHA

Rs. in 000'






5 MIS

6 Other 941 458 600

7 DTO Expenses 1023 1602 1338



1 Roads

2 Suspension bridge

3 Drinking water

4 Electricity and renewable energy

5 Agriculture, livestock and irrigation


7 Social development and poverty reduction 8 Environment, forest and soil Conservation

and river training




12 Matching fund

13 Other




14000 14620



4129 21745 29190

D TRANSFER TO OTHER LOCAL BODIES Salary of VDC Secretary 6852 7244 7108


E GRAND TOTAL OF ALL EXPENDITURES 22242 40567 49094 Source: DDC: Annual Budget and Programs (different years)


Annex VI-Ib

109

Income, Expenditure and Fiscal Gap Estimation DDC- DHANUSHA

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62


1 Infrastructure usage Tax



4 Fees 149 140 150



480 330 350


7 House/Land Registration

7 Royalty (mines, forest and hydroelectricity) 70 7 Tourist Entrance Fees


10981 28989 36298



Receipt for DTO overhead expenses

Social security allowance 14000 14620

C DDC Grants 7214 8023 6948




20208 37743 45709



20208 37743 45709


Fiscal gap (resources - expenditure) -2034 -2824 -3385


DDC grants 7214 8023 6948

Foreign Aid


Fiscal deficit (+surplus) 5180 5199 3563






Annex VI-Ib

110

Income, Expenditure and Fiscal Gap Estimation DDC- DOLAKHA

Rs. in 000'

A RECURRENT EXPENDITURE 059/60 060/61

1 Salary and Allowance 7547 5436

2 Office Operation and Services 3590 4436

3 Employee Welfare 840 400

4 Durable Goods 252 245

5 MIS 800 22

6 Other 313 236

7 DTO Expenses 627 1640

Sub-total: Recurrent expenditure 13969 12415


1 Roads

2 Suspension bridge

3 Drinking water




7 Social development and poverty reduction 12 8 Environment, forest and soil Conservation

and river training


10 Health and sanitation 1678

11 Miscellaneous construction 5093 2317

12 Matching fund

13 Other

Sub-total: Capital expenditure 5093 4007



7423 8196

Other projects/programs 7568 16543


14991 24739

D TRANSFER TO OTHER LOCAL BODIES Salary of VDC Secretary 3200 3600

Other cash transfer (Revenue shared) Sub-total: Transfer to other LBs 3200 3600



Annex VI-Ib

111

Income, Expenditure and Fiscal Gap Estimation DDC- DOLAKHA

INCOME

S.N. Source of Fund 059/60 060/61

A OWN SOURCE REVENUE 20953 5524


2 Resource Utilisation Tax 922 403

3 Service Charges 0

4 Fees 876

5 Other income 1497 1115

6 Revenue Shared from VDC and Municipality 4 7 Revenue shared from CG

7 House/Land Registration 6297 1507

7 Royalty (mines, forest and hydroelectricity) 11357 2499 7 Tourist Entrance Fees

B RECEIPT FROM CG FINANCED PROGRAM/ PROJECTS

18818 29979

Capital project/program 7568 16543

VDC Secretary salary 3200 3600

Receipt for DTO overhead expenses 627 1640


C DDC Grants 7438 10281

1 DDC administrative grant

3 Development grant


39771 35503



39771 35503

Less total of all expenditures 37253 44761

Fiscal gap (resources - expenditure) 2518 -9258


DDC grants 7438 10281

Foreign Aid

Unspent cash balance


Population in '000 212 216

Per Capita Own Source Revenue 99 26

Per Capita Expenditure 175 207



Annex VI-Ib

112

Income, Expenditure and Fiscal Gap Estimation DDC- CHITWAN

Rs. in 000'






5 MIS 0 0 350

6 Other 0 0 0

7 DTO expenditure 1042 1550 1818



1 Roads 4965

2 Suspension bridge 400

3 Drinking water 300



6 Tourism and cultural heritage 475


and river training 100

9 Education and sports 3540



12 Matching fund 3700

13 Other 500




16000 16000 16000

Capital projects/programs 4788 8548 30729


20788 24548 46729


Other cash transfer (Revenue shared to VDC and Municipality)

1950 1820 2200

Sub-total: Transfer to other LBs 4750 4620 5000



Annex VI-Ib

113

Income, Expenditure and Fiscal Gap Estimation DDC- CHITWAN

INCOME Rs. in 000'

S.N. Source of Fund 2059/60 2060/61 2061/62

A OWN SOURCE REVENUE 25226 30550 34580 1 Infrastructure usage Tax 0



4 Fees

5 Other income 4177 7183 1750


687 297 600

7 Revenue shared from CG 1800 1317 1600

7.1 House/Land Registration 7758 7441 6500

7.2 Royalty (mines, forest and hydroelectricity) 4380 7301 12800 7.3 Tourist Entrance Fees


24580 28898 51347

Capital projects/programs( including old age allowance)

20788 24548 46729


Receipt for DTO recurrent expenditure 1042 1550 1818

C DDC Grants



Net DDC grants 7250 5706 6660


49806 59448 85927



49806 59448 85927




DDC grants 4400 3561 3600

Foreign Aid


Fiscal deficit (+surplus) -21937 -2589 -1750






Annex VI-Ib

114

Income, Expenditure and Fiscal Gap Estimation DDC- MAKAWANPUR

Rs. in 000'






5 MIS

6 Other 225 364




1 Roads

2 Suspension bridge

3 Drinking water




7 Social development and poverty reduction 8 Environment, forest and soil Conservation and

river training




12 Matching fund

13 Other



Social security allowance (old-age and widow) 9129 9006 Other projects/programs 4851 13287

Sub-total: CG financed programs and projects 13980 22293





Annex VI-Ib

115

Income, Expenditure and Fiscal Gap Estimation DDC- MAKAWANPUR

INCOME Rs. in 000'



1 Infrastructure usage Tax 0


3 Service Charges

4 Fees 250 299






17717 26488






1 DDC administrative grant 1897 5430

3 Development grant 4400 2790


72904 54498



72904 54498





Foreign Aid

Unspent cash balance 14401 57771

Fiscal deficit (+surplus) 64201 62400






Annex VI-Ib

116

Income, Expenditure and Fiscal Gap Estimation DDC- PARSA

Rs. in 000'






5 MIS

6 Other 663 500

7 DTO Expenses 895 1262 1342



1 Roads

2 Suspension bridge

3 Drinking water





river training




12 Matching fund

13 Other



Social security allowance (old-age and widow) 4965 5826 6500 Other projects/programs 6234 6048 35343


11199 11874 41843


Other cash transfer (Revenue shared) Sub-total: Transfer to other LBs 5802 5839 6000




Annex VI-Ib

117

Income, Expenditure and Fiscal Gap Estimation DDC- PARSA

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62




3 Service Charges 1751

4 Fees 354

5 Other income 5663 1490 2140

6 Revenue Shared from VDC and Municipality 348 51 200 7 Revenue shared from CG


7 Royalty (mines, forest and hydroelectricity) 1983 1022 1000 7 Tourist Entrance Fees


17896 18975 49185



Receipt for DTO expenses 895 1262 1342


C DDC Grants 5903 8708 5636



TOTAL RESOURCES (INTERNAL & CG FINANCE) 46116 46114 79286



46116 46114 79286




DDC grants 5903 8708 5636

Foreign Aid

Unspent cash balance -180

Fiscal deficit (+surplus) -77 1048 -488






Annex VI-Ib

118

Income, Expenditure and Fiscal Gap Estimation DDC- KAVRE

Rs. in 000'






5 MIS 0 0 200

6 Other 0 57 0

7 DTO Expenses 1098 1583 1323



1 Roads 744 5377 7859

2 Suspension bridge 0 712 158

3 Drinking water 0 0 100

4 Electricity and renewable energy 600 600 3850

5 Agriculture, livestock and irrigation 0 0 200

6 Tourism and cultural heritage 30 110 400

7 Social development and poverty reduction 415 733 1525 8 Environment, forest and soil Conservation and

river training 0 1 2


10 Health and sanitation 0 50 100


12 Matching fund 3024 5173 5108

13 Other 550 293 534




Sub-total: CG financed programs and projects 23192 37120 182237





Annex VI-Ib

119

Income, Expenditure and Fiscal Gap Estimation DDC- KAVRE

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62

A OWN SOURCE REVENUE 13743 12832 15637 1 Infrastructure usage Tax 0 550 0



4 Fees 188 188 230




7 Royalty (mines, forest and hydroelectricity) 1017 3000 7 Tourist Entrance Fees 0 0 0


30166 44579 190440





C DDC Grants 6469 9663 6894



TOTAL RESOURCES (INTERNAL & CG FINANCE) 43909 57411 206077



43909 57411 206077




DDC grants 6469 9663 6894

Foreign Aid


Fiscal deficit (+surplus) 2382 1511 -13643






Annex VI-Ib

120

Income, Expenditure and Fiscal Gap Estimation DDC- NUWAKOT

Rs. in 000'






5 MIS

6 Other 153 207 135

7 DTO Expenses 658 1112 1307



1 Roads

2 Suspension bridge

3 Drinking water





and river training




12 Matching fund

13 Other




10723 11126 12000



23584 79171 60500





Annex VI-Ib

121

Income, Expenditure and Fiscal Gap Estimation DDC- NUWAKOT

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62





4 Fees 519 478 500






28336 84568 65907





C DDC Grants 7150 9688 4657




67291 132024 99907



67291 132024 99907


Fiscal gap (resources - expenditure) 32303 38647 25774


DDC grants 7150 9688 4657

Foreign Aid








Annex VI-Ib

122

Income, Expenditure and Fiscal Gap Estimation DDC- RASUWA

Rs. in 000'






5 MIS 0 0 250

6 Other 149 356 1445

7 DTO Expenses 816 1580 1668



1 Roads 25 913 314


3 Drinking water 1130 77


5 Agriculture, livestock and irrigation 254 267


7 Social development and poverty reduction 503 597 8 Environment, forest and soil Conservation and

river training 351


10 Health and sanitation 288 62


12 Matching fund

13 Other



Social security allowance (old-age and widow) 576 2045 Other projects/programs 2577 9103 9177


9679 11222





Annex VI-Ib

123

Income, Expenditure and Fiscal Gap Estimation DDC- RASUWA

INCOME Rs. in 000'

S.N. Sources of Fund 059/60 060/61 061/62


1 Infrastructure usage Tax 0 0



4 Fees 59 46 30






4993 12283 12445





C DDC Grants 6922 10657 8102




5874 13924 12844



5874 13924 12844




DDC grants 6922 10657 8102

Foreign Aid


Fiscal deficit (+surplus) 3167 -2823 -4437






Annex VI-Ib

124

Income, Expenditure and Fiscal Gap Estimation DDC- MUSTANG

Rs. in 000'




3 Employee Welfare

4 Durable Goods

5 MIS

6 Other 391 277




1 Roads

2 Suspension bridge

3 Drinking water





and river training




12 Matching fund

13 Other






2556 8857





Annex VI-Ib

125

Income, Expenditure and Fiscal Gap Estimation DDC- MUSTANG

INCOME Rs. in 000'




2 Resource Utilisation Tax

3 Service Charges

4 Fees 47 50


6 Revenue Shared from VDC and Municipality 107 110 7 Revenue shared from CG


7 Royalty (mines, forest and hydroelectricity) 7 Tourist Entrance Fees


4701 12326









5912 13564



5912 13564


Fiscal gap (resources - expenditure) -8302 -5353



Foreign Aid


Fiscal deficit (+surplus) -2257 3361






Annex VI-Ib

126

Income, Expenditure and Fiscal Gap Estimation DDC - GORKHA

Rs. in 000'




3 Employee Welfare


5 MIS

6 Other 325 381 403

7 DTO Expenses 654 1188 1238



1 Roads

2 Suspension bridge

3 Drinking water





and river training




12 Matching fund

13 Other




13553 15084 19065



20548 30758 45866





Annex VI-Ib

127

Income, Expenditure and Fiscal Gap Estimation DDC - GORKHA

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62





4 Fees 479 237 300

5 Other income 122 1042 1035





24768 35708 51421



Receipt for DTO overhead expenses


C DDC Grants 6358 10187 7247




36160 46537 63026



36160 46537 63026




DDC grants 6358 10187 7247

Foreign Aid








Annex VI-Ib

128

Income, Expenditure and Fiscal Gap Estimation DDC - KASKI

Rs. in 000'






5 MIS 422 1578 1400

6 Other 258 225 385

7 DTO Expenses 871 1521 1254



1 Roads

2 Suspension bridge

3 Drinking water





and river training




12 Matching fund

13 Other




15999 6326 22783



137868 15627 54492





Annex VI-Ib

129

Income, Expenditure and Fiscal Gap Estimation DDC - KASKI

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62

A OWN SOURCE REVENUE 22640 24357 23636 1 Infrastructure usage Tax 750



4 Fees 826 74 890



940 893 673

7 Revenue shared from CG 3817




139748 20348 58946





C DDC Grants 8286 8427 5331




162388 44705 82582



162388 44705 82582


Fiscal gap (resources - expenditure) 10188 -92433 -398


DDC grants 8286 8427 5331

Foreign Aid


Fiscal deficit (+surplus) 19393 -82866 5657






Annex VI-Ib

130

Income, Expenditure and Fiscal Gap Estimation DDC - MANANG

Rs. in 000'




3 Employee Welfare


5 MIS

6 Other 175 113 250

7 DTO Expenses 1042 1326 1762



1 Roads 200 722 1500

2 Suspension bridge 1875









11 Miscellaneous construction

12 Matching fund

13 Other




Other projects/programs 1349


0 0 1349





Annex VI-Ib

131

Income, Expenditure and Fiscal Gap Estimation DDC - MANANG

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62



2 Resource Utilisation Tax

3 Service Charges

4 Fees 23 39 32






2942 3834 7037




Social security allowance

C DDC Grants 5560 9065 6122




3092 4017 7210



3092 4017 7210




DDC grants 5560 9065 6122

Foreign Aid








Annex VI-Ib

132

Income, Expenditure and Fiscal Gap Estimation DDC - SYANGJA

Rs. in 000'






5 MIS 0 178 150

6 Other 38 68 50

7 DTO expenditure 838 1242 1260



1 Roads 5646 10965 11200







and river training

9 Education and sports 45



12 Matching fund

13 Other




17047 16580 21840



23844 26995 40626





Annex VI-Ib

133

Income, Expenditure and Fiscal Gap Estimation DDC - SYANGJA

INCOME Rs. in 000'

S.N. Source of Fund 2059/60 2060/61 2061/62


1 Infrastructure usage Tax 96 0


3 Service Charges 178 140

4 Fees 259 99



46 12


7.1 House/Land Registration 4254 4324

7.2 Royalty (mines, forest and hydroelectricity) 5784 2885 7.3 Tourist Entrance Fees

C RECEIPT FROM CG FINANCED PROGRAM/PROJECTS

45828 48916 67825

Capital project/Program 23844 26995 40626


Receipt for DTO recurrent expenditure 838 1242 1260 Social security allowance (old-age and

widow) 17047 16580 21840

B DDC Grants 8737 8035 4659




57431 57654 67825



40384 41074 45985




DDC grants 2012 2012 2516

Foreign Aid


Fiscal deficit (+surplus) -8711 -31842 -40267






Annex VI-Ib

134

Income, Expenditure and Fiscal Gap Estimation DDC - KAPILVASTU

Proposed Rs. in 000'




3 Employee Welfare 300


5 MIS

6 Other 1063 500




1 Roads

2 Suspension bridge

3 Drinking water





and river training




12 Matching fund

13 Other




8402 12000



18159 26214





Annex VI-Ib

135

Income, Expenditure and Fiscal Gap Estimation DDC - KAPILVASTU

INCOME Rs. in 000'






4 Fees 155 191



544 500





24441 33682



Receipt for DTO expenses 831 1468






45986 58505



45986 58505





Foreign Aid








Annex VI-Ib

136

Income, Expenditure and Fiscal Gap Estimation DDC - PALPA

Rs. in 000'




3 Employee Welfare


5 MIS 29 1471 500

6 Other 132 313 3877

7 DTO Expenses 656 1014 1273



1 Roads

2 Suspension bridge

3 Drinking water





and river training




12 Matching fund

13 Other




10085 12000



14534 22142 33291





Annex VI-Ib

137

Income, Expenditure and Fiscal Gap Estimation DDC - PALPA

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62





4 Fees 303 141 123




7 Royalty (mines, forest and hydroelectricity) 2551 1896 5040 7 Tourist Entrance Fees 5


20290 28256 39664





C DDC Grants 7696 8794 5802




30137 35990 52338



30137 35990 52338




DDC grants 7696 8794 5802

Foreign Aid 2765








Annex VI-Ib

138

Income, Expenditure and Fiscal Gap Estimation DDC - NAWALPARASI

Rs. in 000'




3 Employee Welfare

4 Durable Goods

5 MIS

6 Other 370 386 650

7 DTO Expenses 762 1058 1342



1 Roads

2 Suspension bridge

3 Drinking water





river training 100 150




12 Matching fund 25 25

13 Other 8350 21955 22975





13381 23797 60136





Annex VI-Ib

139

Income, Expenditure and Fiscal Gap Estimation DDC - NAWALPARASI

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62





4 Fees 158 486 620

5 Other income 1314 1220 1815


588





19313 29955 66878





C DDC Grants 6598 9455 5873




45621 57333 98498



45621 57333 98498




DDC grants 6598 9455 5873

Foreign Aid








Annex VI-Ib

140

Income, Expenditure and Fiscal Gap Estimation DDC - BANKE

Rs. in 000'






5 MIS 1289 32 1500

6 Other 1465 2138 300

7 DTO Expenses 980 1315 1292



1 Roads

2 Suspension bridge

3 Drinking water





and river training




12 Matching fund

13 Other




3135 4653 5000



11900 56331 34920


Other cash transfer (Revenue shared) 849 995 Sub-total: Transfer to other LBs 4349 4551 3547



Annex VI-Ib

141

Income, Expenditure and Fiscal Gap Estimation DDC - BANKE

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62





4 Fees 1008 219 280






16380 61202 39759





C DDC Grants 4968 8153 5216




34600 73923 57124



34600 73923 57124




DDC grants 4968 8153 5216

Foreign Aid








Annex VI-Ib

142

Income, Expenditure and Fiscal Gap Estimation DDC - BARDIA

Rs. in 000'




3 Employee Welfare


5 MIS

6 Other 226 194 74

7 DTO Expenses 774 1027 1292



1 Roads 1549 2891 3200







river training




12 Matching fund

13 Other



Social security allowance (old-age and widow) 4822 4461 7412 Other projects/programs 7917


4822 4461 15329





Annex VI-Ib

143

Income, Expenditure and Fiscal Gap Estimation DDC - BARDIA

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62




3 Service Charges

4 Fees 256 496


6 Revenue Shared from VDC and Municipality 7 Revenue shared from CG




8076 7968 11184

Capital project/program




C DDC Grants 5843 6425 6425




15539 20130 11184



15539 20130 11184




DDC grants 5843 6425 6425

Foreign Aid








Annex VI-Ib

144

aIncome, Expenditure and Fiscal Gap Estimation DDC - HUMLA

Rs. in 000'






5 MIS 242

6 Other 391 730 1203

7 DTO Expenses 807 1673 2280



1 Roads

2 Suspension bridge

3 Drinking water





river training





13 Other



Social security allowance (old-age and widow) 2500 3300 Other projects/programs 5913 19689 54305


8413 22989 54305





Annex VI-Ib

145

Income, Expenditure and Fiscal Gap Estimation DDC - HUMLA

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62





4 Fees 715 96

5 Other income 2776



7 Royalty (mines, forest and hydroelectricity) 57 7 Tourist Entrance Fees 168


12082 27362 59585





C DDC Grants 7381 11607 8880




89376 28107 59585



89376 28107 59585




DDC grants 7381 11607 8880

Foreign Aid



Population in'000 42 43 44





Annex VI-Ib

146

Income, Expenditure and Fiscal Gap Estimation DDC - JUMLA






4 Durable Goods

5 MIS

6 Other 21 22




1 Roads

2 Suspension bridge

3 Drinking water





river training





13 Other



Social security allowance (old-age and widow) Other projects/programs 4800 14804


4800 14804





Annex VI-Ib

147

Income, Expenditure and Fiscal Gap Estimation DDC - JUMLA

INCOME Rs. in 000'




2 Resource Utilisation Tax 457


4 Fees 17


6 Revenue Shared from VDC and Municipality 1 5 7 Revenue shared from CG 100 800


7 Royalty (mines, forest and hydroelectricity) 7 Tourist Entrance Fees


6653 19089



Receipt for DTO expenses 643 937






8632 21325



8632 21325


Fiscal gap (resources - expenditure) -762 129



Foreign Aid








Annex VI-Ib

148

Income, Expenditure and Fiscal Gap Estimation DDC - DANG

Rs. in 000'






5 MIS

6 Other 206 150 150

7 DTO Expenses 1085 1458 1333



1 Roads

2 Suspension bridge

3 Drinking water





river training




12 Matching fund

13 Other





19661 28635 88820





Annex VI-Ib

149

Income, Expenditure and Fiscal Gap Estimation DDC - DANG

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62





4 Fees 298 180 180

5 Other income 526 3895 4412





8028 8387 8733

Capital project/program




C DDC Grants 6462 9223 6616




21530 21756 23164



21530 21756 23164




DDC grants 6462 9223 6616

Foreign Aid

Unspent cash balance 4414

Fiscal deficit (+surplus) 75 -15383 -78303






Annex VI-Ib

150

Income, Expenditure and Fiscal Gap Estimation DDC - BAJHANG

Rs. in 000'






5 MIS

6 Other 100 70 50

7 DTO Expenses 622 1588 2040



1 Roads

2 Suspension bridge

3 Drinking water





river training




12 Matching fund

13 Other



Social security allowance (old-age and widow) 2507



4678 15024 67152


Other cash transfer (Revenue shared)




Annex VI-Ib

151

Income, Expenditure and Fiscal Gap Estimation DDC - BAJHANG

INCOME Rs. in 000'

S.N. Source of Fund 059/60 060/61 061/62



2 Resource Utilisation Tax 12


4 Fees 74 67




7 Royalty (mines, forest and hydroelectricity) 19 150

7 Tourist Entrance Fees


8678 15049 55260




Social security allowance 2507

C DDC Grants 6764 10544 8049




8678 15708 56235



8678 15708 56235




DDC grants 6764 10544 8049

Foreign Aid



Population in'000 174 177 181





Annex VI-Ib

152

Income, Expenditure and Fiscal Gap Estimation DDC - KAILALI







5 MIS 668 2000

6 Other 557 610




1 Roads

2 Suspension bridge

3 Drinking water





river training




12 Matching fund

13 Other





22478 22250


Other cash transfer (Revenue shared) 21 1500 Sub-total: Transfer to other LBs 3242 4540



Annex VI-Ib

153

Income, Expenditure and Fiscal Gap Estimation DDC - KAILALI

INCOME Rs. in 000'






4 Fees 366 250






26633 26488









41067 54878



41067 54878


Fiscal gap (resources - expenditure) 645 0



Foreign Aid








Annex VI-Ib

154

Income, Expenditure and Fiscal Gap Estimation DDC - KANCHANPUR

Rs. in 000'






5 MIS 6626

6 Other 276 248




1 Roads 1775 33518

2 Suspension bridge


4 Electricity and renewable energy 0 300




river training 1585

9 Education and sports 0 485



12 Matching fund

13 Other





25290 21348


Salary of VDC Secretary 1600 1900




Annex VI-Ib

155

Income, Expenditure and Fiscal Gap Estimation DDC - KANCHANPUR

INCOME Rs. in 000'






4 Fees 232 199






28057 25260






1 DDC administrative grant

3 Development grant


46588 39833



46588 39833





Foreign Aid


Fiscal deficit (+surplus) 6512 -36725


Per Capita Own Source Revenue 46 35 Per Capita Expenditure 111 203



Annex VI-IIa

156

Fiscal Gap of Selected Municipalities (2060/61)

S.N Municipalities Expenditure in (000)

Local Dev Fees

CG Financed Projects

Unspent Balance

Net Expenditure

Per capital Expenditure

Own source Revenue in

(000)

Per capita OSR

Fiscal Gap in (000)

Per capita Fiscal Gap

1 Illam 12748.00 2400.00 0.00 12748.00 749.88 2244.00 132.00 -8104.00 749.88

2 Mechinagar 52280.00 26304.00 20471.00 1066.00 31809.00 611.71 5246.00 100.88 807.00 15.52

3 Biratnagar 107173.00 71064.00 14398.00 10362.00 92775.00 545.74 34623.00 203.66 23274.00 136.91

4 Bhimeshwor 15397.00 2400.00 0.00 15397.00 699.86 3152.00 143.27 -9845.00 -447.50

5 Bharatpur 66283.00 32580.00 6065.00 60218.00 584.64 28460.00 276.31 822.00 37.36

6 Hetaunda 41855.00 21168.00 2866.00 38989.00 541.51 19056.00 264.67 1235.00 17.15

7 Birganj 191142.00 124932.00 29595.00 191142.00 1541.47 19033.00 153.49 -17582.00 -141.79

8 Dhulikhel 24253.00 14040.00 2789.00 1291.00 21464.00 1788.67 1229.00 102.42 -4904.00 -408.67

9 Banepa 24758.00 22500.00 2091.00 10592.00 22667.00 1333.35 3840.00 225.88 14265.00 839.12

10 Panauti 12904.00 8428.00 1033.00 7268.00 11871.00 439.67 1037.00 38.41 4862.00 180.07

11 Bhaktapur 120501.00 21360.00 1054.00 18759.00 119447.00 1606.68 105011.00 1400.15 25683.00 342.44

12 Kathmandu 1290298.00 240000.00 112297.00 1178001.00 1596.21 455887.00 617.73 -482114.00 -655.94

13 Pokhara 80679.00 39948.00 80679.00 466.35 20535.00 118.70 -20196.00 -116.74

14 Lekhnath 19740.00 4400.00 3477.00 3978.00 16263.00 369.61 4435.00 100.80 -3450.00 -78.41

15 Putalibazaar 6107.00 2412.00 2744.00 6107.00 197.00 613.05 19.78 -337.95 -10.90

16 Taulihawa 6016.00 2400.00 233.00 6016.00 200.53 2623.00 87.43 -760.00 -25.33

17 Tansen 10971.67 2400.00 50.00 10921.67 474.86 2145.33 93.28 -6376.33 -277.23

18 Ramgram 7963.00 2400.00 1869.00 6094.00 264.96 1374.00 59.74 -2320.00 -100.87

19 Siddhrthanagar 50798.00 26772.00 3568.00 4126.00 47230.00 843.39 13983.00 249.70 -2349.00 -41.95

20 Nepalganj 21129.00 22032.00 2891.00 108.00 18238.00 303.97 6266.00 104.43 10168.00 169.47

21 Guleria 9571.00 2400.00 13.00 1586.00 9558.00 191.42 1774.00 35.48 -3798.00 -75.96

Total 2172566.67 692340.00 174932.00 91708.00 1997634.67 15351.48 732566.38 4528.21 -481020.28 106.64

Average 103455.56 32968.57 10290.12 7054.46 95125.46 731.02 34884.11 215.63 -22905.73 5.08

MAX 1290298.00 240000.00 112297.00 29595.00 1178001.00 1788.67 455887.00 1400.15 25683.00 839.12

Min 6016.00 2400.00 0.00 108.00 6016.00 191.42 613.05 19.78 -482114.00 -655.94

SD 276004.25 55552.88 26847.85 8655.25 252428.39 518.75 99194.84 300.60 105814.15 346.24

Co-eff of variance 2.67 1.69 2.61 1.23 2.65 0.71 2.84 1.39 -4.62 68.19

Annex VI-IIb

157

Average Income, Expenditure and Fiscal Gap Estimation of Surveyed Municipalities

Rs. In 000'






5 MIS 3063 1858 2770

6 Principal/interest repayment 2663 2451 1263

7 Other 923 2856 3407



1 Roads, drainage, sewerage 3130 17749 1401





6 Social development and poverty reduction 123 2552 1093 7 Urban environment and solid waste management 2180 8034 2710 8 Education and sports 157 280 472


10 Grants to local institutions 2851 5984 7174


12 Matching fund 18 33 621

13 Other 10014 13110 16752





148 342 482

D TRANSFER TO OTHER LOCAL BODIES Land revenue transfer to DDC 157 500 158



Annex VI-IIb

158

Average Income, Expenditure and Fiscal Gap Estimation of Surveyed Municipalities

INCOME Rs. In 000' S.N. Sources of Fund 059/60 060/61 061/62 A OWN SOURCE REVENUE 28289 35752 21060

1 Land Revenue, Land/Building Tax 6010 7405 3021 2 Local Tax 2967 4186 2755 3 Rent/Charge/Usage & Service Charges 11917 16640 8105 4 Fees, Fine and Penalty 2987 3212 1158 5 Principal, Interest, Dividend & Bonus 183 110 327 6 Income from revenue sharing 16 101 81 7 Other Incomes 4210 4098 5613

B Local Development Fees 33320 30662 24412 Local Development Fees 33320 30662 24412 C RECEIPT FROM CG FINANCED

PROGRAM/PROJECTS 5100 11315 10330

LDF Reserve fund 1801 5108 2427 Matching fund program (MLD) 2401 2214 3727 Road board 22 298 1111 People participation for CG financed programs 754 3515 2506 Receipt for social security program 121 180 560 D Unspent Balance 3851 3792 7169 E Grants 3124 4115 11027

1 HMG grant 1657 2384 1363 2 DDC grant 1466 1731 9664

F Foreign assistance, loan and borrowing 933 1861 4131 Foreign Assistance 239 830 457 Loan and Borrowings 694 1032 3674 TOTAL RESOURCES (A+B+C+D) 70559 81521 62970 CALCULATION OF FISCAL GAP Total resources 70559 81521 62970 Less total of all expenditures 57661 103408 69882 Fiscal gap (resources - expenditure) 12898 -21887 -6912 Sources of financing Grants 3124 4115 11027 Foreign assistance, loan and borrowing 933 1861 4131 Net balance after adjusting all sources of

finance 16955 -15910 8247

Population in '000 81 76 119 Per Capita Own Source Revenue 350 469 177 Per Capita Expenditure 713 1358 588 No of Municipalities 19 21 14 ** Due to the high budgeted expenditure on 060/61 at Kathmandu Metropolitan city the balance

source of finance of 060/61 came out deficit.

Annex VI-IIb

159

Municipality Income, Expenditure and Fiscal Gap Estimation ILLAM Rs. In 000'






5 MIS

6 Principal/interest repayment

7 Other 69 121



1 Roads, drainage, sewerage 663 1167




5 Tourism and cultural heritage 558 280


19

30

7 Urban environment and solid waste management

915 983



10 Grants to local institutions 23 42


12 Matching fund

13 Other 4040 4407




Other projects/programs


0 0


Land revenue transfer to DDC 11

Sub-total: Transfer to other LBs 11 0


10577 12748

Annex VI-IIb

160

Municipality Income, Expenditure and Fiscal Gap Estimation ILLAM INCOME Rs. In 000' S.N. Sources of Fund 059/60 060/61 A OWN SOURCE REVENUE 2155 2244

1 Land Revenue, Land/Building Tax 70 58 2 Local Tax 608 389 3 Rent/Charge/Usage & Service Charges 1016 1330 4 Fees, Fine and Penalty 250 296 5 Principal, Interest, Dividend & Bonus 6 Income from revenue sharing 7 Other Incomes 211 171

B Local Development Fees 2400 2400 Local Development Fees 2400 2400 C RECEIPT FROM CG FINANCED

PROGRAM/PROJECTS 0 0

LDF Reserve fund Matching fund program (MLD) Road board

People participation for CG financed programs

Receipt for social security program D Unspent Balance E Grants 4100 4478

1 HMG grant 4100 4100 2 DDC grant 378

F Foreign assistance, loan and borrowing 0 0 Foreign Assistance Loan and Borrowings TOTAL RESOURCES (A+B+C+D) 4555 4644 CALCULATION OF FISCAL GAP Total resources 4555 4644 Less total of all expenditures 10577 12748 Fiscal gap (resources - expenditure) -6022 -8104 Sources of financing Grants 4100 4478 Foreign assistance, loan and borrowing 0 0 Net balance after adjusting all sources of

finance -1922 -3626

Population in '000 17 17 Per Capita Own Source Revenue 130 133 Per Capita Expenditure 638 753

Annex VI-IIb

161

Municipality Income, Expenditure and Fiscal Gap Estimation MECHINAGAR Rs. In 000'






5 MIS 13934 17254 7350


7 Other 385 349 350



1 Roads, drainage, sewerage 5926





6 Social development and poverty reduction 7 Urban environment and solid waste management 641 737 750 8 Education and sports 792



11 Miscellaneous construction 5754

12 Matching fund

13 Other 5100 17130 7715



Social security allowance (old-age and widow) 1300 Other projects/programs 3351





Annex VI-IIb

162

aMunicipality Income, Expenditure and Fiscal Gap Estimation MECHINAGAR INCOME Rs. In 000'



1 Land Revenue, Land/Building Tax 287 321 350

2 Local Tax 892 873 1036

3 Rent/Charge/Usage & Service Charges 2454 2960 3369 4 Fees, Fine and Penalty 880 547 723

5 Principal, Interest, Dividend & Bonus

6 Income from revenue sharing

7 Other Incomes 539 545 1150

B Local Development Fees 26304 26304 26304 Local Development Fees 26304 26304 26304


1817 20471 11800

LDF Reserve fund 15000 10000

Matching fund program (MLD) 1817 1571 500

Road board People participation for CG financed programs 3900

Receipt for social security program 1300

D Unspent Balance 1073 1066 10942

E Grants 1100 3309 3003

1 HMG grant 970 1434 1503

2 DDC grant 130 1875 1500

F Foreign assistance, loan and borrowing 10677 10417 0 Foreign Assistance Loan and Borrowings 10677 10417

TOTAL RESOURCES (A+B+C+D) 34246 53087 55674


Total resources 34246 53087 55674




Grants 1100 3309 3003

Foreign assistance, loan and borrowing 10677 10417 0

Net balance after adjusting all sources of finance

12924 14533 3410




Annex VI-IIb

163

Municipality Income, Expenditure and Fiscal Gap Estimation BIRATNAGAR Rs. In 000'






5 MIS 8688 0 17900


7 Other 424 1839 1532



1 Roads, drainage, sewerage

2 Drinking water




6 Social development and poverty reduction 2190 12117 7 Urban environment and solid waste management 8 Education and sports




12 Matching fund

13 Other 73783 56488 157880



Social security allowance (old-age and widow) Other projects/programs





Annex VI-IIb

164

Municipality Income, Expenditure and Fiscal Gap Estimation BIRATNAGAR INCOME Rs. In 000'



1 Land Revenue, Land/Building Tax 9972 9960 13200 2 Local Tax 9783 13096 17674

3 Rent/Charge/Usage & Service Charges 4428 9793 12515 4 Fees, Fine and Penalty 3723

5 Principal, Interest, Dividend & Bonus 1312 692 700





11201 14398 68719

LDF Reserve fund


Road board People participation for CG financed programs 2730 20119

Receipt for social security program

D Unspent Balance 10362 24440

E Grants 800 800 800

1 HMG grant 800 800 800

2 DDC grant

F Foreign assistance, loan and borrowing 1154 1000 41035 Foreign Assistance Loan and Borrowings 1154 1000 41035



Total resources 113451 130447 211957


Fiscal gap (resources - expenditure) -7873 23274 -33927


Grants 800 800 800



-5919 25074 7908




Annex VI-IIb

165

Municipality Income, Expenditure and Fiscal Gap Estimation BHIMESHOR Proposed Rs. In 000'




3 Employee Welfare 60


5 MIS 124 6060

6 Principal/interest repayment 154

7 Other 113 215








6 Social development and poverty reduction 95 28 7 Urban environment and solid waste management 33 128 8 Education and sports 199 1012




12 Matching fund

13 Other 2095 3147





D TRANSFER TO OTHER LOCAL BODIES Land revenue transfer to DDC


E GRAND TOTAL OF ALL EXPENDITURES 5521 15397

Annex VI-IIb

166

Municipality Income, Expenditure and Fiscal Gap Estimation BHIMESHOR INCOME Rs. In 000'

S.N. Sources of Fund 059/60 060/61

A OWN SOURCE REVENUE 629 3152 1 Land Revenue, Land/Building Tax 141 100

2 Local Tax 177 238

3 Rent/Charge/Usage & Service Charges 52

4 Fees, Fine and Penalty 307 12



7 Other Incomes 4 2750

B Local Development Fees 2400 2400 Local Development Fees 2400 2400


0 0

LDF Reserve fund

Matching fund program (MLD)

Road board People participation for CG financed programs


D Unspent Balance

E Grants 4063 4078

1 HMG grant 3821 4038

2 DDC grant 242 40

F Foreign assistance, loan and borrowing 0 0 Foreign Assistance Loan and Borrowings

TOTAL RESOURCES (A+B+C+D) 3029 5552


Total resources 3029 5552




Grants 4063 4078

Foreign assistance, loan and borrowing 0 0


1571 -5767




Annex VI-IIb

167

Municipality Income, Expenditure and Fiscal Gap Estimation BHARATPUR Rs. In 000'


1 Salary and Allowance 9911 12541 2 Office Operation and Services 4509 5155



5 MIS

6 Principal/interest repayment 2890 3695

7 Other 1066 2479








6 Social development and poverty reduction 68 30 7 Urban environment and solid waste

management 9726 6579



10 Grants to local institutions


12 Matching fund

13 Other (urban development program) 14922 14924


57830 66283






Sub-total: Transfer to other LBs


57830 66283

Annex VI-IIb

168

Municipality Income, Expenditure and Fiscal Gap Estimation BHARATPUR INCOME Rs. In 000' S.N. Sources of Fund 059/60 060/61 A OWN SOURCE REVENUE 17512 28460

1 Land Revenue, Land/Building Tax 1304 2100 2 Local Tax 1770 2900 3 Rent/Charge/Usage & Service Charges 9520 10800 4 Fine, Penalty, Deposit Refund & Forfeiture 4003 5710 5 Principal, Interest, Dividend & Bonus 6 Income from revenue sharing 1600 7 Other Incomes 915 5350

B Grants 2768 900

1 HMG grant 1521 800 2 DDC grant 1247 100

C Local Development Fees 32580 32580 Local Development Fees 32580 32580 D Foreign assistance, loan and borrowing 3212 2500 Foreign Assistance Loan and Borrowings 3212 2500 E RECEIPT FROM CG FINANCED


LDF Reserve fund

Matching fund program (MLD) 0 0

Road board 0 0 People participation for CG financed programs 5703 6065

F Unspent Balance 1465


23215 34525



23215 34525




Grants 2768 900

Foreign assistance, loan and borrowing 3212 2500 Unspent balance from last year 1465 0

Net balance after adjusting all sources of

finance 5410 4222




Annex VI-IIb

169

Municipality Income, Expenditure and Fiscal Gap Estimation HETUDA Proposed Rs. In 000'






5 MIS 206 132


7 Other 252 223








6 Social development and poverty reduction 179 120 7 Urban environment and solid waste management 8 Education and sports




12 Matching fund

13 Other 16690 17665








Annex VI-IIb

170

Municipality Income, Expenditure and Fiscal Gap Estimation HETUDA INCOME Rs. In 000' S.N. Sources of Fund 059/60 060/61 A OWN SOURCE REVENUE 18696 19056

1 Land Revenue, Land/Building Tax 6008 5643 2 Local Tax 7290 6858 3 Rent/Charge/Usage & Service Charges 2167 2326 4 Fees, Fine and Penalty 3054 2085 5 Principal, Interest, Dividend & Bonus 6 Income from revenue sharing 7 Other Incomes 177 2144

B Local Development Fees 21168 21168 Local Development Fees 21168 21168 C RECEIPT FROM CG FINANCED






D Unspent Balance

E Grants 2392 9984

1 HMG grant 800 8426

2 DDC grant 1592 1558

F Foreign assistance, loan and borrowing 800 4000 Foreign Assistance Loan and Borrowings 800 4000





Fiscal gap (resources - expenditure) 2468 1235


Grants 2392 9984



5660 15219




Annex VI-IIb

171

Municipality Income, Expenditure and Fiscal Gap Estimation BIRJUNG Rs. In 000'






5 MIS 1967 5786 8170


7 Other 9176 40598 35838




2 Drinking water




6 Social development and poverty reduction 7 Urban environment and solid waste management 2802 26341 26700 8 Education and sports




12 Matching fund

13 Other 2235 2438 2950








Annex VI-IIb

172

Municipality Income, Expenditure and Fiscal Gap Estimation BIRJUNG INCOME Rs. In 000' S.N. Sources of Fund 059/60 060/61 061/62 A OWN SOURCE REVENUE 19566 19033 40721

1 Land Revenue, Land/Building Tax 10598 10838 14500 2 Local Tax 938 1194 8911 3 Rent/Charge/Usage & Service Charges 1377 1825 10100 4 Fees, Fine and Penalty 6649 4736 5510 5 Principal, Interest, Dividend & Bonus 4 337 1200 6 Income from revenue sharing 7 Other Incomes 103 500



LDF Reserve fund





E Grants 1129 2721 5300

1 HMG grant 800 800 800

2 DDC grant 329 1921 4500

F Foreign assistance, loan and borrowing 0 0 0 Foreign Assistance Loan and Borrowings



Total resources 164320 173561 190943




Grants 1129 2721 5300



31923 -14860 -30886




Annex VI-IIb

173

Municipality Income, Expenditure and Fiscal Gap Estimation DHULIKHEL Rs. In 000'






5 MIS 0 240 330


7 Other 161 130 315








6 Social development and poverty reduction 414 570 525 7 Urban environment and solid waste management 610 627 1170 8 Education and sports 0 1545




12 Matching fund 0 700 1500

13 Other 5 530



Social security allowance (old-age and widow) Other projects/programs 635 2789 7650





Annex VI-IIb

174

Municipality Income, Expenditure and Fiscal Gap Estimation DHULIKHEL INCOME Rs. In 000' S.N. Sources of Fund 059/60 060/61 061/62 A OWN SOURCE REVENUE 654 1229 2308




LDF Reserve fund 635 209 1500

Matching fund program (MLD) 453 1000

Road board 2111 4500 People participation for CG financed programs 16 650



E Grants 603 822 1375

1 HMG grant 603 722 1275

2 DDC grant 0 100 100

F Foreign assistance, loan and borrowing 1268 3855 3900 Foreign Assistance 744 859 1900 Loan and Borrowings 524 2996 2000







Grants 603 822 1375



-1792 -227 -22603




Annex VI-IIb

175

Municipality Income, Expenditure and Fiscal Gap Estimation BANEPA Rs. In 000'






5 MIS 0 0 500


7 Other 141 388 814








6 Social development and poverty reduction 3 401 492 7 Urban environment and solid waste management 2151 2863 3462 8 Education and sports 683 2165 2906




12 Matching fund

13 Other (urban development program) 115 290 750





D TRANSFER TO OTHER LOCAL BODIES Land revenue transfer to DDC 0 0



Annex VI-IIb

176

Municipality Income, Expenditure and Fiscal Gap Estimation BANEPA INCOME Rs. In 000' S.N. Sources of Fund 059/60 060/61 061/62 A OWN SOURCE REVENUE 3594 3840 4104






Road board 0 1706 4464 People participation for CG financed programs



E Grants 400 400 750

1 HMG grant 400 400 750

2 DDC grant 0 0 0

F Foreign assistance, loan and borrowing 0 0 33895 Foreign Assistance 0 0 3000

Loan and Borrowings 0 0 30895





Fiscal gap (resources - expenditure) 10252 14265 -34545


Grants 400 400 750



10652 14665 100




Annex VI-IIb

177

Municipality Income, Expenditure and Fiscal Gap Estimation PANAUTI Rs. In 000'






5 MIS 0 0 0


7 Other 129 141 360




2 Drinking water




6 Social development and poverty reduction 497 448 1922 7 Urban environment and solid waste management 485 187 270 8 Education and sports




12 Matching fund

13 Other (urban development program) 481 989 1925



Social security allowance (old-age and widow) 839 775 939 Other projects/programs





Annex VI-IIb

178

Municipality Income, Expenditure and Fiscal Gap Estimation PANAUTI INCOME Rs. In 000'




2 Local Tax 261 297 355

3 Rent/Charge/Usage & Service Charges 326 279 575

4 Fees, Fine and Penalty 264 381 442

5 Principal, Interest, Dividend & Bonus 0 0 0 6 Income from revenue sharing




839 1033 5233

LDF Reserve fund


Road board People participation for CG financed programs 0 258 4294

Receipt for social security program 839 775 939


E Grants 3421 3385 3447

1 HMG grant 3421 3385 3447

2 DDC grant






Fiscal gap (resources - expenditure) 3860 4862 -3700


Grants 3421 3385 3447



7281 8247 -253




Annex VI-IIb

179

Municipality Income, Expenditure and Fiscal Gap Estimation BHAKTAPUR Rs. In 000'






5 MIS 30077 3843 2000


7 Other 355 651 1000




2 Drinking water




6 Social development and poverty reduction 7 Urban environment and solid waste management 8 Education and sports




12 Matching fund

13 Other 9363 20769 22270








Annex VI-IIb

180

Municipality Income, Expenditure and Fiscal Gap Estimation BHAKTAPUR INCOME Rs. In 000'




2 Local Tax 2046 2893 3305





7 Other Incomes 21797 31647 46561



0 1054 9218



Road board 0 882 3118 People participation for CG financed programs 0 0 2500



E Grants 400 400 400

1 HMG grant 400 400 400

2 DDC grant

F Foreign assistance, loan and borrowing 0 1750 3300 Foreign Assistance Loan and Borrowings 1750 3300



Total resources 131595 146184 178791




Grants 400 400 400



19736 27833 32875




Annex VI-IIb

181

Municipality Income, Expenditure and Fiscal Gap Estimation KATHMANDU Proposed Rs. In 000'





4 Durable Goods

5 MIS


7 Other 2911 7200




2 Drinking water




6 Social development and poverty reduction 700 49627 7 Urban environment and solid waste management 20946 126126 8 Education and sports




12 Matching fund

13 Other 8305 45961





D TRANSFER TO OTHER LOCAL BODIES Land revenue transfer to DDC 2023 10114



Annex VI-IIb

182

Municipality Income, Expenditure and Fiscal Gap Estimation KATHMANDU INCOME Rs. In 000'



1 Land Revenue, Land/Building Tax 70795 107500

2 Local Tax 23031 50250

3 Rent/Charge/Usage & Service Charges 147174 242111







6775 112297





D Unspent Balance

E Grants 1000 5600

1 HMG grant 1000 5600

2 DDC grant

F Foreign assistance, loan and borrowing 825 13000 Foreign Assistance 825 13000 Loan and Borrowings







Grants 1000 5600



157332 -463514




Annex VI-IIb

183

Municipality Income, Expenditure and Fiscal Gap Estimation POKHARA Proposed Rs. In 000'




3 Employee Welfare


5 MIS 476 648


7 Other 818 1640




2 Drinking water




6 Social development and poverty reduction 7 Urban environment and solid waste management 8 Education and sports




12 Matching fund

13 Other 25540 52198








Annex VI-IIb

184

Municipality Income, Expenditure and Fiscal Gap Estimation POKHARA INCOME Rs. In 000'




2 Local Tax 2091 1981





7 Other Incomes 20729



0 0

LDF Reserve fund




D Unspent Balance

E Grants 1679 1600

1 HMG grant 1679 1600

2 DDC grant








Grants 1679 1600



32155 -18596




Annex VI-IIb

185

Municipality Income, Expenditure and Fiscal Gap Estimation LEKHNATH Proposed Rs. In 000'






5 MIS 111 3271


7 Other 156 936




2 Drinking water 12




6 Social development and poverty reduction 7 Urban environment and solid waste management 3 8 Education and sports 54




12 Matching fund

13 Other 969 4510



Social security allowance (old-age and widow) 1509 2192 Other projects/programs 3081


1509 5273




Annex VI-IIb

186

Municipality Income, Expenditure and Fiscal Gap Estimation LEKHNATH INCOME Rs. In 000'




2 Local Tax 606 30



5 Principal, Interest, Dividend & Bonus 50

6 Income from revenue sharing 23 375




2069 3477

LDF Reserve fund



Receipt for social security program 1509 2192


E Grants 3914 3600

1 HMG grant 3914 3600

2 DDC grant

F Foreign assistance, loan and borrowing 98 0 Foreign Assistance Loan and Borrowings 98







Grants 3914 3600



8380 150




Annex VI-IIb

187

Municipality Income, Expenditure and Fiscal Gap Estimation PUTALIBAZAR Rs. In 000'






5 MIS 110 69 97


7 Other 25








6 Social development and poverty reduction 371 138 247 7 Urban environment and solid waste

management 463 286 421


9 Health and sanitation 307 686 1150 10 Grants to local institutions

11 Miscellaneous construction 384 435 0 12 Matching fund

13 Other (urban development program)






0 0 0




7591 6107 7300

Annex VI-IIb

188

Municipality Income, Expenditure and Fiscal Gap Estimation PUTALIBAZAR INCOME Rs. In 000'




2 Local Tax 339 211 177








0 0 0

LDF Reserve fund





E Grants 4907 5153 18621

1 HMG grant 3308 3675 3765

2 DDC grant 1599 1478 14856








Grants 4907 5153 18621



4605 4815 17661




Annex VI-IIb

189

Municipality Income, Expenditure and Fiscal Gap Estimation KAPILVASTU Rs. In 000'






5 MIS 128


7 Other 108 60




2 Drinking water




6 Social development and poverty reduction 7 Urban environment and solid waste management





12 Matching fund

13 Other 789 1288





D TRANSFER TO OTHER LOCAL BODIES Land revenue transfer to DDC 424



Annex VI-IIb

190

Municipality Income, Expenditure and Fiscal Gap Estimation KAPILVASTU INCOME Rs. In 000'




2 Local Tax 135 194








0 0

LDF Reserve fund





E Grants 4133 5620

1 HMG grant 4000 5153

2 DDC grant 133 467

F Foreign assistance, loan and borrowing 29 0 Foreign Assistance Loan and Borrowings 29







Grants 4133 5620



-7180 4860




Annex VI-IIb

191

Municipality Income, Expenditure and Fiscal Gap Estimation TANSEN

Rs. In 000'






5 MIS 678 80


7 Other 174 77








6 Social development and poverty reduction 7 Urban environment and solid waste management 1705 1239 8 Education and sports




12 Matching fund

13 Other 809 1233



Social security allowance (old-age and widow) 672 329 Other projects/programs





Annex VI-IIb

192

Municipality Income, Expenditure and Fiscal Gap Estimation TANSEN INCOME Rs. In 000'




2 Local Tax 546 351








50 5768

LDF Reserve fund 3557

Matching fund program (MLD) 50

Road board People participation for CG financed programs 1882

Receipt for social security program 329

D Unspent Balance 73

E Grants 2950 3653

1 HMG grant 2950 3653

2 DDC grant








Grants 2950 3653



-2717 2468




Annex VI-IIb

193

Municipality Income, Expenditure and Fiscal Gap Estimation RAMGRAM Rs. In 000'






5 MIS 10


7 Other 167 177 180




2 Drinking water 19




6 Social development and poverty reduction 7 Urban environment and solid waste management 345 8 Education and sports 21





13 Other 5056 4360 15144








Annex VI-IIb

194

Municipality Income, Expenditure and Fiscal Gap Estimation RAMGRAM INCOME Rs. In 000'




2 Local Tax 794 626



5 Principal, Interest, Dividend & Bonus 2



B Local Development Fees 2400 2400 0 Local Development Fees 2400 2400


356 1869 0


Matching fund program (MLD) 27


Receipt for social security program 329 377

D Unspent Balance

E Grants 4080 4087 0

1 HMG grant 4074 4050

2 DDC grant 6 37

F Foreign assistance, loan and borrowing 1507 0 0 Foreign Assistance 1507 Loan and Borrowings







Grants 4080 4087 0



594 1767 -19179




Annex VI-IIb

195

Municipality Income, Expenditure and Fiscal Gap Estimation SIDDHARTHNAGAR

Rs. In 000'






5 MIS 870 350


7 Other 443 1338 2337




2 Drinking water









13 Other 8531 19419 12028








Annex VI-IIb

196

Municipality Income, Expenditure and Fiscal Gap Estimation SIDDHARTHNAGAR INCOME Rs. In 000'




2 Local Tax 3165 2653 3130








0 3568 4500






E Grants 500 1519 2050

1 HMG grant 1019 1050

2 DDC grant 500 500 1000

F Foreign assistance, loan and borrowing 0 5067 9600 Foreign Assistance 3567 4500 Loan and Borrowings 1500 5100







Grants 500 1519 2050



3996 4237 4851




Annex VI-IIb

197

Municipality Income, Expenditure and Fiscal Gap Estimation NEPALGUNJ Rs. In 000'






5 MIS 1290 32 1000


7 Other 275 952 4600




2 Drinking water








12 Matching fund

13 Other 11660 7902 10838








Annex VI-IIb

198

Municipality Income, Expenditure and Fiscal Gap Estimation NEPALGUNJ INCOME Rs. In 000'




2 Local Tax 1032 1052 1400








1345 2891 14514



Road board 2288 6913 People participation for CG financed programs 924 94 1000



E Grants 1177 1300 800

1 HMG grant 1177 1300 800

2 DDC grant








Grants 1177 1300 800



6003 11468 21590




Annex VI-IIb

199

Municipality Income, Expenditure and Fiscal Gap Estimation GULARIA Rs. In 000'






5 MIS 1200 1000


7 Other 366 374 300








6 Social development and poverty reduction 7 Urban environment and solid waste management 8 Education and sports 1081 965 309




12 Matching fund

13 Other 585 610 1261








Annex VI-IIb

200

Municipality Income, Expenditure and Fiscal Gap Estimation GULARIA INCOME Rs. In 000'




2 Local Tax 1095 480 1102

3 Rent/Charge/Usage & Service Charges







24 13 5040






E Grants 420 310 310

1 HMG grant 420 310 310

2 DDC grant






Fiscal gap (resources - expenditure) -4282 -3798 3542


Grants 420 310 310



-3862 -3488 3852




Annex VI-III

201

Institutional set up and role of agencies in a decentralized system

Chart 1: Proposed institutional set-up

Departmental, Regional

and Sub-regional offices of

Line Ministries

Civil society /

private sector

DDC

Section

DDC

Section

Funds

Plan/program

Information/coordination

National Planning

Commission

Other Line

Ministries

Ministry of Finance

Auditor

General

Ministry of Local

Development

Municipality

VDC

DDC with sectoral

sections

Annex VI-III

202

Auditor General - Conduct audit and control

financial management of LBs

Overall role of central agencies

- Taking policy initiatives; - Coordinating at national level; - Developing central level programs; - Setting service standards and goals; - Capacity building initiatives

- Facilitation

Department, Regional and

Sub-regional offices Provide technical assistance to

LBs Implement central level

programs through LBs and

other actors Strengthen capacity of DDC,

Municipalities and VDCs in the sectoral area

Coordinate national program

implementation

District Development

Committee Prepare and approve district level

plans and budget for basket fund and internal resources

Implement programs using appropriate agency (Mun, VDC or CO) and mechanism

Supervise and monitor

Carry out internal audit of VDC

VDCs Prepare VDC level plans and budget

and get approval from DDC Authorize implementing agency for

production functions Supervise and monitor implementation

Civil society and Private

sector Act as service providers

Participate in LB affairs

The actors and major roles

Ministry of Local Dev - Act lead agency and champion of

decentralization;

- Coordinate in program aspects

- Monitoring, guidelines and supervision and capacity building measures;

- Shed off implementing functions

Ministry of Finance Provide timely budget ceiling for

planning in a basket of funds for all development programs

Avail financial authority and funds directly to LBs

Provide budget to implement national

priority programs

Nat’l Planning Commission - Plan and program guide; - Work with MOF for setting grants amount and criteria Honor plans of LBs and discontinue amending LBs programs

Line Ministries - Provide technical

guidance / guidelines;

- Set service standards and

goals;

DIMC/DIMWC

- Push and follow-up of decentralization,

- Policy guidance

LBFC

- Play active role in facilitating fiscal

decentralization - Policy study and feedback

Municipalities Prepare and approve municipal

level plans and budget Implement designated service

responsibilities Authorize implementing agency

for implementation (production)

Supervise and monitor

implementation

LB Associations

- Capacity building - Norms and codes

- Advocacy and feedback

(upward and downward)

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