Municipal Finance - Income & Expenditure
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Transcript of Municipal Finance - Income & Expenditure
1As a part of Urban Development Planning Studio 2014, Masters in Planning, CEPT University, Ahmedabad, 21 January 2014
Financeincome & expenditure
Municipal
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a u t h o r i t i e s │ i n s t i t u t i o n s │ p o w e r s │ r e s p o n s i b i l i t i e s │ r o l e s
So what does the taxes collection signify about the authority?
It signifies power, autonomy & independence of the authority for development over a space.
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What does the expenses indicate?
Capacity to undertake developmental activities
Priorities of the authority for development
a u t h o r i t i e s │ i n s t i t u t i o n s │ p o w e r s │ r e s p o n s i b i l i t i e s │ r o l e s
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Developmental activitiestaken up by the following authorities at district level
urban rural
Collector DDO
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villages Gram panchayat
Taluka panchayat
District panchayat
Panchayat dept
State government
Institutional framework for
developmental activities
in 12 peri-urban
12
pe
ri-u
rba
n v
illa
ge
s
8
13th Finance Commission Grant
Annual Grants
MP – MLA Fund
Hig
h d
ep
en
de
nc
y r
atio
GrantsR u r a l
10
UrbanMunicipality
Collector
State Government
Institutional framework
for developmental
activities in
areas
- Approvals
- Forward funds
- Implementation
- Planning
- Identification
M e h s a n a
role
s
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Income
Opening balance
Mehsana
Municipality
2013 - 2014
Own income
Grants & Funds 34.80 crore
20.75 crore
33.75 crore
89.30 crore
own income
grants & funds60%
40%
Inc
om
e –
de
pe
nd
en
cy
ra
tio
As per Mehsana Municipality Budget 2013-14
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Taxes & Charges
Mehsana
Municipality
2013 - 2014
User charge
Property Rent
Water Tax
Penalty
Electricity Tax
Conservancy tax
Professional Tax
Water Charge
Property TaxGutter Tax
TP Betterment charge
Impact Fee60%70%of total own income
(20.75 crore)
Inc
om
e -
ow
n in
co
me
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Taxes & Charges
Mehsana
Municipality
2013 - 2014
Thumb rules
Professional Tax
Water Charge
Property Tax
Area municipality limit : 3145 hec Population : 1.90 lakhs
Rs. 6,500/-
Rs. 11,000/-
Rs. 22,000/-
For 1 hectare inclusion of area in Mehsana municipality …approx.
With FSI remaining same…
Other Tax Rs. 10,000/-
Approx. Rs. 50,000/- p.a.
Inc
om
e -
ow
n in
co
me
-a
nn
ua
l
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Taxes & Charges
Mehsana
Municipality
2013 - 2014
Thumb rules
TP Betterment charge
Area municipality limit : 3145 hec Population : 1.90 lakhs
Rs. 1,50,000*/-
For 1 hectare floating of TP scheme … approx.
Inc
om
e -
ow
n in
co
me
–o
ne
tim
e
Collected over 10 years sometimes...
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GrantsMehsana
Municipality
2013 - 2014
Inc
om
e -
gra
nts
Annual Grant
Special Grant
Basic per capita
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Entertainment tax
Land revenue
Octroi grant
Urban development
G.M.F.B.G.
Cleanliness abhiyan
Town planning grant
Health staff subsidyD.A.Allowance
Water works Grant
Pay & use grant
Flood Relief fund
S.J.C.M.UD yojana(DUDA)
15%Vivekadhin
Incentive conservancy
Nirmal gujarat
S.J.yojana
S.J.S.R.Y (Loan subsidy)
Amrut Dhara
Mission mangalam
Town planning admin
Revenue Grants
G.M.F.B.G(State)
Pay & use grant(State)
Cleanliness abhiyan yojana(State)
Road repair & main. (State)
Town planning Grant(State)
Malaria prevention(State)
Shop & Establishment(State)
Basic per capita grant(State)
S.J.S.R.Y (Lone subsidy) (State)
Cable T.V. (State)
Proffessional Tax(State)
Entertainment tax(State)
Nirmal gujarat grant(State)
Land revenue grant(State)
Octroi grant(State)
Health staff subsidy(State)
Town planning admin(State)
S.J.S.R.Y admin. (State)
District administration(State)
Town planning admin(State)
Incentive conservancy(State)
U.C.D.Grant subcidy(State)
New Anganvadi Grant(State)
M.L.A.Grant(State)
M.P.Grant(central)
Flood Relief fund(State/(central))
Urban development(State)
Amrut dhara(State)
12th Finance commission(central)
S.J.C.M.U.D (DUDA) (State)
Water works(State)
13th Finance commission(central)
15%Vivekadhin Grant(State)
Capital Grants
• G.M.F.B.G
• S.J.C.M.Urabn development yojana(DUDA)
• Incentive conservancy
• Clinliness abhiyan Grant
• Pay & use grant
• Water works Grant
• Amrut dhara
• Swarnim jayanti C.M.urbandevelopement yojana
• 15%Vivekadhin Grant
• Cable T.V.
• Road repair & maintainance
Physical Infrastructure
• Nirmal gujarat grant
• Urban development grant
• Shop & Establishment
• New Anganvadi Grant
Social infrastructure
Physical
Infra.
grant
17 crore
7%93%
Social
Infra.
grant
1 crore
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Expenditures
Mehsana
Municipality
2013 - 2014
Revenue expenditure
Capital expenditure 54.85 crore
20.82 crore
88.90 crore
revenue exp.
capital exp.
70%
30%
Ex
pe
nd
itu
res
–o
pe
ratin
g r
atio
–c
ap
ita
l u
tiliza
tio
n
Approx. Balance 13.23 crore
As per Mehsana Municipality Budget 2013-14
75
.67
cr
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CapitalExpenditure
Mehsana
Municipality
2013 - 2014
Urban development
Sanitary capitalIDSMT
Underground sewage
Garden capitalWater works capital
Building Capital
Elec. capital
Crematorium Capital
Road Works
30%of capital expenditure
(54.85 crore)
Inc
om
e -
ow
n in
co
me
56%71%
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Financial
Health
Mehsana
Municipality’s
2013 - 2014
Financial analysis