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S TUDY ON R EVENUE AND E XPENDITURE ANALYSIS OF LG S IN KERALA A P ILOT

S TUDY OF 3 GP S OF TRIVANDRUM DISTRICT

M A Oommen

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D ATA S OURCES

Summary of Data Source Year

Dataset downloaded from SFC website(in cash based single entryaccounting format)

2004 - 052005 - 062006 - 072007 - 082008 - 09

Dataset provided directly from SFC cell(in cash based single entryaccounting format)

2009 - 102010 - 112011 - 12

AFS 2011-12 (in cash based single entry accounting format) either

emailed from LG or hardcopy posted from LG via surface mail

2010 - 11

2011 - 12

AFS generated using Saankhya accrual based double entryaccounting format and emailed from the LG

2012 - 13

2013 - 14

Opening / Closing Balance data continuously from 2011-12

Local Budget: Oddman out or prodigal son to be integrated into the LG FinancialReporting system

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1. T REND IN THE COMPOSITION OF R ECEIPTS OF GP S (2004-05 2013-14)

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14 CAGR

Opening Balance - - - - - - - 2,53,89,134 3,00,39,311 4,47,72,843

Property Tax15,14,272 13,61,295 17,69,769 20,44,279

12,74,383*25,67,766 26,72,071 30,21,311 36,18,016 38,74,041 11.00%

Profession Tax7,25,615 8,38,652 9,49,958 10,05,224 10,87,881 13,69,140 16,51,552 18,97,121 21,31,293 22,83,231 13.58%

Other Tax Receipts54,845 60,838 53,759 71,024 1,16,642 38,265 6,125 380 - 147

Total Tax Revenue 22,94,732 22,60,785 27,73,486 31,20,527 24,78,906 39,75,171 43,29,748 49,18,812 57,49,309 61,57,419 11.59%

Total Non Tax Revenue 10,05,694 8,56,554 8,15,121 13,48,478** 9,53,873 15,01,866** 16,90,195** 13,23,17920,39,021

***30,96,778**

13.31%

Total Own Source Revenue (OSR) 33,00,426 31,17,339 35,88,607 44,69,005 34,32,779 54,77,037 60,19,943 62,41,991 77,88,331 92,54,197 12.14%

General Purpose Fund42,94,000 50,79,000 67,22,000 73,93,000 81,33,000 89,47 ,000 98,41,000 1,36,44,763 1,76,74,719 2,05,03,941 18.97%

Maintenance Fund (Road Assets and NonRoad Assets) 58,50,680 75,63,000 69,26,000 76,21,000 76,63,000

7,85,000 8,64,000 1,00,79,205 2,08,35,747 2,74,94,000 18.76%

General Purpose Fund and MaintenanceFund (Road Assets and Non Road Assets) 1,01,44,680 1,26,42,000 1,36,48,000 1,50,14,000 1,57,96,000 97,32,000 1,07,05,000 2,37,23,968 3,85,10,466 4,79,97,941 18.85%

Development Fund2,25,38,000 2,37,89,697 2,49,09,000 2,74,07,000 2,96,07,000 3,36,76,000 3,56,87,000 4,82,79,500 6,04,07,197 7,52,42,102 14.33%

State Sponsored Scheme Funds1,04,83,411 1,51,02,513 1,80,77,884 2,07,89,264 2,11,11,426 2,65,02,732 3,55,83,647 4,18,18,204 5,62,20,320 5,01,19,047 18.99%

Total State Grant 4,31,66,091 5,15,34,210 5,66,34,884 6,32,10,264 6,65,14,426 6,99,10,732 8,19,75,647 11,38,21,672 15,51,37,983 17,33,59,090 16.70%

Total GoI Grant 25,98,914 25,80,459 32,27,037 56,30,171 73,64,853 12531970 35190545 4,52,01,930 7,53,10,834 1,37,96,321 c 20.38%

Others Grants, Funds and Contributions84,69,863 42,28,350 4,57,442 3,38,293 12,14,324

94,45,580 90,52,386 1,32,28,25561,44,246 83,11,069

Receipts from Loans and other liabilities17,35,426 23,34,270 22,90,781 71,71,874 27,26,488 34,27,669

3,74,08,631 44,63,197 10,04,471 17,16,545

Capital Receipts (by way of sale of Assetsetc) 57,261 - - 1,49,688 - - - - - -Total Receipts 5,93,27,981 6,37,94,628 6,61,98,751 8,09,69,295 8,12,52,870 10,07,92,988 16,96,47,152 18,29,57,045 24,53,85,865 20,64,37,222 14.86%Total (including Opening Balance) 20,83,46,179 27,54,25,176 25,12,10,065OB as percetage of Total Receipts 13.88 12.24 21.69

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1. T REND IN THE COMPOSITION OF R ECEIPTS OF GP S (2004-05 2013-14) 10 YEARS OF LG S

Notes:

* All the 3GPs have reported comparatively lower values for Property Tax corresponding to financial year 2008-09

** The GPs are reporting high variations in Permit Fee. The auditing for the financial year 2013-14 is progressing now in several GPs. Sothere can be revisions in the amounts reported

*** Abnormal value has been reported in Market Fee corresponding to Kizhuvilam Panchayat

Maintenance fund has not been entered in Kizhuvilam (during 2009-10 and 2010-11) and Pulimath Panchayat (during 2009-10, 2010-11 and2011-12). Since the Total Receipts are showing a positive trend, most probably they might have misclassified Maintenance fund with someother account head. These GPs have entered large values corresponding to Specific Purpose Grant as well as Establishment Grantsduring this period. There are no prominent amounts entered for these items during any other years by these GPs.

GOI Grants : The entry for the FY 2010-11 are comparatively large values. On verifying the dataset in detail it was found that the amountunder the Account head 1601 - 02 - 800 - 90 - 05 SGRY Cash for the FY 2010-11 reported by Thirupuram is Rs.1,43,00,000 where as nilvalues are reported for the previous year and following year . Similarly the for the financial year 2009-10, the amount reported byKizhuvilam under "1601 - 02 - 800 - 94 . . . ", is above Rs.50 lakhs whereas nil amount is reported for the earlier years

NREGA Amount reported for 2013-14 is only Rs. 1,03,22,064, where as in 2012-13 the value is Rs. 7,37,81,015. The reason behind this is,from 2013 onwards NREGA has been made Direct Benefit Transfer (DBT) whereby the funds will be given directly to the beneficiariesupon submitting digitally signed bills online. So GPs will not receive any amount directly. As per the GO a corresponding journal entryshould be made in the GP. But this will not be reflected in the Receipt and Payment statement.

Loans and repayment of loans received : The entry for the FY 2010-11 are comparatively large values. For Pulimath it is Rs.1,30,00,000and for Kizhuvilam it is Rs.1,36,00,000 . On verifying the dataset in detail it was found that the amount corresponds to the Account head6003 - 00 - 800 - 00 - 01 Cooperative Banks for the FY 2010-11. The same item has an entry Rs.10lakhs in the FY 2009-10 andRs.20Lakhs in the FY 2011-12. Most probably this may come under EMS housing scheme availed as loan from Cooperative banks as 10year repayment instalments

CAGR : Since the amounts are not showing a regular trend and they are fluctuating, currently the overall growth rate has been calculated. Inorder to ascertain statistical validity, a detailed analysis based on the rate for every 3 years will be carried out over the 60 GPs later

For the years from 2011 to 2014, amounts are not entered corresponding to Entertainment tax, Advertisement tax etc

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1. P ERCENTAGE DISTRIBUTION OF RESOURCES OF GP S

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14Property Tax

2.6 2.1 2.7 2.5 1.6 2.5 1.6 1.7 1.5 1.9

Profession Tax1.2 1.3 1.4 1.2 1.3 1.4 1.0 1.0 0.9 1.1

Other Tax Receipts0.1 0.1 0.1 0.1 0.1 0.0 0.0 0.0 - 0.0

Total Tax Revenue3.9 3.5 4.2 3.9 3.1 3.9 2.6 2.7 2.3 3.0

Total Non Tax Revenue1.7 1.3 1.2 1.7 1.2 1.5 1.0 0.7 0.8 1.5

Total Own Source Revenue (OSR) 5.6 4.9 5.4 5.5 4.2 5.4 3.5 3.4 3.2 4.5

General Purpose Fund7.2 8.0 10.2 9.1 10.0 8.9 5.8 7.5 7.2 9.9

Maintenance Fund (Road Assets andNon Road Assets) 9.9 11.9 10.5 9.4 9.4 0.8 0.5 5.5 8.5 13.3General Purpose Fund andMaintenance Fund (Road Assets andNon Road Assets)

17.1 19.8 20.6 18.5 19.4 9.7 6.3 13.0 15.7 23.3

Development Fund38.0 37.3 37.6 33.8 36.4 33.4 21.0 26.4 24.6 36.4

State Sponsored Scheme Funds17.7 23.7 27.3 25.7 26.0 26.3 21.0 22.9 22.9 24.3

Total State Grant72.8 80.8 85.6 78.1 81.9 69.4 48.3 62.2 63.2 84.0

Total GoI Grant4.4 4.0 4.9 7.0 9.1 12.4 20.7 24.7 30.7 6.7

Others Grants, Funds andContributions 14.3 6.6 0.7 0.4 1.5 9.4 5.3 7.2 2.5 4.0

Receipts from Loans and other liabilities2.9 3.7 3.5 8.9 3.4 3.4 22.1 2.4 0.4 0.8

Capital Receipts (by way of sale ofAssets etc) 0.1 - - 0.2 - - - - - -

Total Receipts100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

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1. ( A) P ERCENTAGE DISTRIBUTION OF RECEIPTS OF GP S BY M AJOR S OURCES

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14

Property Tax2.6 2.1 2.7 2.5 1.6 2.5 1.6 1.7 1.5 1.9

Profession Tax1.2 1.3 1.4 1.2 1.3 1.4 1.0 1.0 0.9 1.1


Total Tax Revenue3.9 3.5 4.2 3.9 3.1 3.9 2.6 2.7 2.3 3.0

Total Non Tax Revenue 1.7 1.3 1.2 1.7 1.2 1.5 1.0 0.7 0.8 1.5Total Own SourceRevenue (OSR) 5.6 4.9 5.4 5.5 4.2 5.4 3.5 3.4 3.2 4.5

OSR+GPF12.8 12.8 15.6 14.7 14.2 14.3 9.3 10.9 10.4 14.4

Maintenance Fund (RoadAssets and Non RoadAssets)

9.9 11.9 10.5 9.4 9.4 0.8 0.5 5.5 8.5 13.3

General Purpose Fund andMaintenance Fund (RoadAssets and Non RoadAssets)

17.1 19.8 20.6 18.5 19.4 9.7 6.3 13.0 15.7 23.3


State Sponsored SchemeFunds 17.7 23.7 27.3 25.7 26.0 26.3 21.0 22.9 22.9 24.3

Total State Grant 72.8 80.8 85.6 78.1 81.9 69.4 48.3 62.2 63.2 84.0

Total GoI Grant 4.4 4.0 4.9 7.0 9.1 12.4 20.7 24.7 30.7 6.7

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1 (B) P ER GP DISTRIBUTION OF R ECEIPTS OF GP S BY M AJOR S OURCES

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14

Opening Balance 84,63,045 1,00,13,104 1,49,24,281

Property Tax5,04,757 4,53,765 5,89,923 6,81,426 4,24,794 8,55,922 8,90,690 10,07,104 12,06,005 12,91,347

Profession Tax2,41,872 2,79,551 3,16,653 3,35,075 3,62,627 4,56,380 5,50,517 6,32,374 7,10,431 7,61,077

Other Tax Receipts18,282 20,279 17,920 23,675 38,881 12,755 2,042 127 - 49

Total Tax Revenue 7,64,911 7,53,595 9,24,495 10,40,176 8,26,302 13,25,057 14,43,249 16,39,604 19,16,436 20,52,473

Total Non Tax Revenue 3,35,231 2,85,518 2,71,707 4,49,493 3,17,958 5,00,622 5,63,398 4,41,060 6,79,674 10,32,259

Total Own Source Revenue (OSR) 11,00,142 10,39,113 11,96,202 14,89,668 11,44,260 18,25,679 20,06,648 20,80,664 25,96,110 30,84,7320 0 0 0 0 0 0 0 0 0

General Purpose Fund14,31,333 16,93,000 22,40,667 24,64,333 27,11,000 29,82,333 32,80,333 45,48,254 58,91,573 68,34,647

Maintenance Fund (Road Assets and NonRoad Assets) 19,50,227 25,21,000 23,08,667 25,40,333 25,54,333 2,61,667 2,88,000 33,59,735 69,45,249 91,64,667

General Purpose Fund and MaintenanceFund (Road Assets and Non Road Assets) 33,81,560 42,14,000 45,49,333 50,04,667 52,65,333 32,44,000 35,68,333 79,07,989 1,28,36,822 1,59,99,314

Development Fund75,12,667 79,29,899 83,03,000 91,35,667 98,69,000 1,12,25,333 1,18,95,667 1,60,93,167 2,01,35,732 2,50,80,701

State Sponsored Scheme Funds34,94,470 50,34,171 60,25,961 69,29,755 70,37,142 88,34,244 1,18,61,216 1,39,39,401 1,87,40,107 1,67,06,349

Total State Grant 1,43,88,697 1,71,78,070 1,88,78,295 2,10,70,088 2,21,71,475 2,33,03,577 2,73,25,216 3,79,40,557 5,17,12,661 5,77,86,3630 0 0 0 0 0 0 0 0 0

Total GoI Grant 8,66,305 8,60,153 10,75,679 18,76,724 24,54,951 41,77,323 1,17,30,182 1,50,67,310 2,51,03,611 45,98,774

Others Grants, Funds and Contributions28,23,288 14,09,450 1,52,481 1,12,764 4,04,775 31,48,527 30,17,462 44,09,418 20,48,082 27,70,356

Receipts from Loans and other liabilities5,78,475 7,78,090 7,63,594 23,90,625 9,08,829 11,42,556 1,24,69,544 14,87,732 3,34,824 5,72,182

Capital Receipts (by way of sale of Assetsetc) 19,087 - - 49,896 - - - - - -

Total Receipts 1,97,75,994 2,12,64,876 2,20,66,250 2,69,89,765 2,70,84,290 3,35,97,663 5,65,49,051 6,09,85,682 8,17,95,288 6,88,12,407

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1. (C) P ER CAPITA DISTRIBUTION OF RECEIPTS OF GP S BY M AJOR SOURCES

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14

Opening Balance NA NA NA NA NA NA NA 301.9 356.6 530.4

Property Tax18.2 16.4 21.2 24.5 15.2 30.7 31.8 35.9 42.9 45.9

Profession Tax8.7 10.1 11.4 12.0 13.0 16.3 19.7 22.6 25.3 27.1


Total Tax Revenue 27.7 27.2 33.3 37.4 29.6 47.5 51.6 58.5 68.2 72.9

Total Non Tax Revenue 12.1 10.3 9.8 16.2 11.4 17.9 20.1 15.7 24.2 36.7

Total Own Source Revenue (OSR) 39.8 37.5 43.1 53.5 41.1 65.4 71.7 74.2 92.4 109.6

- - - - - - - - - -

General Purpose Fund51.7 61.1 80.7 88.6 97.3 106.8 117.2 162.3 209.8 242.9

Maintenance Fund (Road Assets and NonRoad Assets) 70.5 91.0 83.1 91.3 91.6 9.4 10.3 119.9 247.3 325.7

General Purpose Fund and MaintenanceFund (Road Assets and Non Road Assets)

122.2 152.0 163.8 179.9 188.9 116.2 127.5 282.1 457.1 568.6


State Sponsored Scheme Funds126.3 181.6 217.0 249.1 252.5 316.4 424.0 497.3 667.3 593.8

Total State Grant 520.1 619.8 679.9 757.4 795.5 834.5 976.7 1,353.6 1,841.4 2,053.8

- - - - - - - - - -

Total GoI Grant 31.3 31.0 38.7 67.5 88.1 149.6 419.3 537.5 893.9 163.4

Others Grants, Funds and Contributions102.1 50.9 5.5 4.1 14.5 112.7 107.9 157.3 72.9 98.5

Receipts from Loans and other liabilities20.9 28.1 27.5 85.9 32.6 40.9 445.7 53.1 11.9 20.3

Capital Receipts (by way of sale of Assets etc) 0.7 - - 1.8 - - - - - -

Total Receipts 714.9 767.3 794.7 970.2 971.7 1,203.1 2,021.2 2,175.7 2,912.6 2,445.7

Total (including Opening Balance)-

-

-

-

-

-

-

2 477.6

3 269.2

2 976.2

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P ER CAPITA DISTRIBUTION OF T AX, N ON TAX AND OSR R EVENUE

0

20

40

60

80

100

120

2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14

P e r c a p

i t a

R e v e n u e

Total Non Tax Revenue Total Tax Revenue Total Own Source Revenue (OSR)

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P ER CAPITA S TATE AND C ENTRAL G RANT

-

500.0

1,000.0

1,500.0

2,000.0

2,500.0

2 0 0 4

- 0 5

2 0 0 5

- 0 6

2 0 0 6

- 0 7

2 0 0 7

- 0 8

2 0 0 8

- 0 9

2 0 0 9

- 1 0

2 0 1 0

- 1 1

2 0 1 1

- 1 2

2 0 1 2

- 1 3

2 0 1 3

- 1 4

P e r c a p

i t a

G r a n

t s

Total State Grant Total GoI Grant

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P ER CAPITA C APITAL R ECEIPT

Loans and repayment of loans received : The entry for the FY 2010-11 are comparatively large values.For Pulimath its is Rs.1,30,00,000 and for Kizhuvilam it is Rs.1,36,00,000 . On verifying the dataset indetail it was found that the amount corresponds to the Account head 6003 - 00 - 800 - 00 - 01Cooperative Banks for the FY 2010 -11. The same item has an entry Rs.10lakhs in the FY 2009-10 andRs 20Lakhs in the FY 2011-12. Most probably this may come under EMS housing scheme availed as

loan from Cooperative banks subject to the condition of repayment in 10 year instalments

-

50.0

100.0

150.0

200.0

250.0

300.0

350.0

400.0

450.0

500.0

2

0 0 4

- 0 5

2

0 0 5

- 0 6

2

0 0 6

- 0 7

2

0 0 7

- 0 8

2

0 0 8

- 0 9

2

0 0 9

- 1 0

2

0 1 0

- 1 1

2

0 1 1

- 1 2

2

0 1 2

- 1 3

2

0 1 3

- 1 4

P e r c a p

i t a

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P ER C APITA TOTAL R ECEIPTS

-

500.0

1,000.0

1,500.0

2,000.0

2,500.0

3,000.0

3,500.0

2 0 0 4

- 0 5

2 0 0 5

- 0 6

2 0 0 6

- 0 7

2 0 0 7

- 0 8

2 0 0 8

- 0 9

2 0 0 9

- 1 0

2 0 1 0

- 1 1

2 0 1 1

- 1 2

2 0 1 2

- 1 3

2 0 1 3

- 1 4

P e r c a p i

t a R e c e

i p t

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P ER C APITA ANNUAL G ROWTH R ATE OF T AX, N ON T AX AND OSR R EVENUE

-40.00

-20.00

-

20.00

40.00

60.00

80.00

2 0 0 4 -

0 5

2 0 0 5 -

0 6

2 0 0 6 -

0 7

2 0 0 7 -

0 8

2 0 0 8 -

0 9

2 0 0 9 -

1 0

2 0 1 0 -

1 1

2 0 1 1 -

1 2

2 0 1 2 -

1 3

2 0 1 3 -

1 4

Total Tax Revenue Total Non Tax Revenue Total Own Source Revenue (OSR)

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ANNUAL G ROWTH R ATE OF P ER C APITA S TATE AND C ENTRAL G RANT

-100.00

-50.00

-

50.00

100.00

150.00

200.00

2 0 0 4 -

0 5

2 0 0 5 -

0 6

2 0 0 6 -

0 7

2 0 0 7 -

0 8

2 0 0 8 -

0 9

2 0 0 9 -

1 0

2 0 1 0 -

1 1

2 0 1 1 -

1 2

2 0 1 2 -

1 3

2 0 1 3 -

1 4

Total State Grant Total GoI Grant

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ANNUAL G ROWTH R ATE OF P ER C APITA TOTAL RECEIPTS

-30.00

-20.00

-10.00

-

10.00

20.00

30.00

40.00

50.00

60.00

70.00

80.00

2 0 0 4 -

0 5

2 0 0 5 -

0 6

2 0 0 6 -

0 7

2 0 0 7 -

0 8

2 0 0 8 -

0 9

2 0 0 9 -

1 0

2 0 1 0 -

1 1

2 0 1 1 -

1 2

2 0 1 2 -

1 3

2 0 1 3 -

1 4

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2. S TRUCTURE , C OMPOSITION AND TREND OF TAX AND NON -TAX R EVENUE

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14

Property Tax15,14,272 13,61,295 17,69,769 20,44,279 12,74,383 25,67,766 26,72,071 30,21,311 36,18,016 38,74,041

Profession Tax7,25,615 8,38,652 9,49,958 10,05,224 10,87,881 13,69,140 16,51,552 18,97,121 21,31,293 22,83,231

Other Tax Receipts54,845 60,838 53,759 71,024 1,16,642 38,265 6,125 - - -

Total Tax Revenue22,94,732 22,60,785 27,73,486 31,20,527 24,78,906 39,75,171 43,29,748 49,18,812 57,49,309 61,57,419

Total Non Tax Revenue10,05,694 8,56,554 8,15,121 13,48,478 9,53,873 15,01,866 16,90,195 13,23,179 20,39,022 30,96,778

Total Own SourceRevenue (OSR) 33,00,426 31,17,339 35,88,607 44,69,005 34,32,779 54,77,037 60,19,943 62,41,991 77,88,331 92,54,197

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2. ( A) P ERCENTAGE DISTRIBUTION OF TAX AND NON -TAX R EVENUE

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14

Property Tax45.9 43.7 49.3 45.7 37.1 46.9 44.4 48.4 46.5 41.9

Profession Tax22.0 26.9 26.5 22.5 31.7 25.0 27.4 30.4 27.4 24.7


Total Tax Revenue 69.5 72.5 77.3 69.8 72.2 72.6 71.9 78.8 73.8 66.5Total Non TaxRevenue 30.5 27.5 22.7 30.2 27.8 27.4 28.1 21.2 26.2 33.5

Total Own SourceRevenue (OSR) 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

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2 ( B)P ER GP DISTRIBUTION OF TAX AND NON -TAX R EVENUE

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14

Property Tax5,04,757 4,53,765 5,89,923 6,81,426 4,24,794 8,55,922 8,90,690 10,07,104 12,06,005 12,91,347

Profession Tax 2,41,872 2,79,551 3,16,653 3,35,075 3,62,627 4,56,380 5,50,517 6,32,374 7,10,431 7,61,077

Other Tax Receipts18,282 20,279 17,920 23,675 38,881 12,755 2,042 -- - ---

Total Tax Revenue 7,64,911 7,53,595 9,24,495 10,40,176 8,26,302 13,25,057 14,43,249 16,39,604 19,16,436 20,52,473

Total Non Tax Revenue 3,35,231 2,85,518 2,71,707 4,49,493 3,17,958 5,00,622 5,63,398 4,41,060 6,79,674 10,32,259

Total Own SourceRevenue (OSR) 11,00,142 10,39,113 11,96,202 14,89,668 11,44,260 18,25,679 20,06,648 20,80,664 25,96,110 30,84,732

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2.1. G RANTS VS TAXES : T ESTING A H YPOTHESIS

2012-13 2013-14District LSGname Grants Tax Grants Tax

Thrissur Kuzhur 4,89,04,149 27,47,923 5,21,81,361 30,52,456Ernakulam Ezhikara 4,01,04,734 15,84,794 3,89,51,002 17,86,313

Kannur Kankol-Alappadamba 3,86,77,546 23,85,360 4,44,19,793 24,07,770Kannur Pattuvam 2,53,38,510 17,30,079 2,85,00,852 18,49,586Kasaragod Madhur 5,93,45,171 58,32,700 5,81,96,783 69,31,789Kollam Thrikkadavoor 7,13,62,570 93,96,694 7,42,65,687 92,83,924Kollam Vettikavala 9,01,97,292 68,87,287 7,77,56,007 35,68,677Kollam Vilakkudi 7,31,47,609 57,76,584 7,05,48,872 41,43,051Kottayam Aymanam 5,48,99,108 46,40,265 6,00,39,827 42,71,118Kottayam Kadaplamattom 3,15,58,192 24,45,403 6,46,31,621 19,47,573Kozhikode Ayancheri 4,02,19,167 25,11,674 4,66,58,686 29,61,322Kozhikode Nochad 6,84,17,101 20,89,039 7,12,84,994 21,21,294Kozhikode Thamarassery 6,61,15,433 1,03,50,689 9,61,06,168 1,12,61,692Malappuram Marakkara 5,24,82,672 41,65,542 5,70,39,179 42,18,066Malappuram Morayur 5,01,56,711 35,68,448 5,41,60,181 35,70,008Palakkad Marutharode 6,47,51,777 1,10,23,087 6,55,23,105 1,21,14,575Pathanamthitta Eraviperoor 4,85,32,415 39,62,939 4,67,65,177 47,28,867Pathanamthitta Vadasserikkara 5,55,34,100 55,15,849 5,64,54,576 83,01,518Thiruvananthapuram Kanjiramkulam 6,27,91,374 31,27,134 4,67,82,369 36,95,748Thiruvananthapuram Kizhuvilam 8,18,26,877 32,17,931 7,16,90,008 31,12,659Thiruvananthapuram Pangode 10,23,73,377 26,66,324 7,89,14,910 35,88,721Thiruvananthapuram Peringamala 10,30,46,802 38,03,537 9,60,36,490 46,29,626Thiruvananthapuram Pulimath 8,94,99,136 29,61,183 7,54,88,943 42,00,702Thiruvananthapuram Thirupuram 6,52,67,050 16,09,088 4,82,87,529 19,42,336

Correlation coeff 2012-13 2013-14 StackedAbsolute values in Rs. 0.2523 0.4348 0.3334

log values 0.3980 0.5052 0.4438

percapita Absolute values in Rs. 0.2523 0.4348 0.3334

percapita log values 0.3980 0.5052 0.4438

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2.2. DCB

ISSUES OF DCB

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3. B ROAD ITEMS OF E XPENDITURE OF GP S

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14

1. Establishment Expenses 40,50,113 49,69,773 50,67,120 62,57,660 68,06,806 70,00,925 81,16,050 70,10,182 58,08,490 66,43,418

1a. Administrative expenses 16,17,078 16,49,996 21,39,111 39,22,438 42,04,078 25,23,941 26,10,483 34,97,891 23,30,308 25,39,749

2. Development Activities 1,08,37,791 1,42,69,978 1,03,79,937 1,47,52,007 1,73,04,091 1,85,15,101 1,88,99,942 3,05,67,912 3,51,41,320 6,12,12,657

3. Core Function 41,55,535 45,41,974 38,82,228 52,60,537 94,71,312 63,09,269 71,89,285 97,90,885 1,44,84,195 2,35,64,442

4. Welfare Activities 2,37,92,532 2,65,86,504 3,05,19,143 3,24,67,635 4,07,21,359 6,23,17,322 9,86,59,492 11,16,09,962 15,87,11,746 9,37,44,482

5. Others 15,215 14,68,258 7,09,538 85,427 5,29,846 12,59,944 25,35,425 10,29,481 5,22,660 18,02,5236. Loans, advances and repayment ofloans 1,40,674 - - - - 10,00,000 1,36,07,400 42,64,660 50,24,988 80,59,1827. Expenditure by way of discharge ofliabilities other than loans 21,31,292 26,46,368 27,38,876 34,80,775 19,53,534 36,14,136 1,60,48,610 1,05,30,092 86,28,626 1,10,89,737

Total Payments 4,67,40,230 5,61,32,851 5,54,35,953 6,62,26,479 8,09,91,026 10,25,40,638 16,76,66,687 17,83,01,065 23,06,52,333 20,86,56,190

Closing Balance 3,00,39,511 4,47,72,843 4,25,53,875

Total (including Closing Balance) 4,67,40,230 5,61,32,851 5,54,35,953 6,62,26,479 8,09,91,026 10,25,40,638 16,76,66,687 20,83,40,576 27,54,25,176 25,12,10,065

CB as percentage of TotalPayment 14.42 16.26 16.94

Expenditure on Core Functions include Public Health and Family Welfare, Sanitation and Waste Disposal,Water Supply, Street lighting, Markets, Public bathroom/toilet, Slaughter house, Burial/Burningground/Crematorium, Vector control, Immunization and all the Mandatory functions listed in KeralaPanchayat Raj Act etc.

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3. ( A) P ERCENTAGE DISTRIBUTION OF EXPENDITURE BY BROAD CATEGORIES OF GP S

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14

1. Establishment Expenses 8.7 8.9 9.1 9.4 8.4 6.8 4.8 3.4 2.1 2.6

1a. Administrative expenses 3.5 2.9 3.9 5.9 5.2 2.5 1.6 1.7 0.8 1.0

2. Development Activities 23.2 25.4 18.7 22.3 21.4 18.1 11.3 14.7 12.8 24.4

3. Core Function 8.9 8.1 7.0 7.9 11.7 6.2 4.3 4.7 5.3 9.4

4. Welfare Activities 50.9 47.4 55.1 49.0 50.3 60.8 58.8 53.6 57.6 37.3

5. Others 0.0 2.6 1.3 0.1 0.7 1.2 1.5 0.5 0.2 0.76. Loans, advances and repaymentof loans 0.3 - - - - 1.0 8.1 2.0 1.8 3.27. Expenditure by way of dischargeof liabilities other than loans 4.6 4.7 4.9 5.3 2.4 3.5 9.6 5.1 3.1 4.4

Total Payments 100.0 100.0 100.0 100.0 100.0 100.0 100.0 85.6 83.7 83.1

Closing Balance - - - - - - - 14.4 16.3 16.9

Total (including Closing Balance) 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

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P ER CAPITA DISTRIBUTION OF E XPENDITURE OF GP S

0

500

1000

1500

2000

2500

3000

2 0 0 4

- 0 5

2 0 0 5

- 0 6

2 0 0 6

- 0 7

2 0 0 7

- 0 8

2 0 0 8

- 0 9

2 0 0 9

- 1 0

2 0 1 0

- 1 1

2 0 1 1

- 1 2

2 0 1 2

- 1 3

2 0 1 3

- 1 4

Percapita Total Payments

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3 ( B) P ER GP DISTRIBUTION OF MAJOR ITEMS OF E XPENDITURE OF GP S

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14



2. Development Activities 36,12,597 47,56,659 34,59,979 49,17,336 57,68,030 61,71,700 62,99,981 1,01,89,304 1,17,13,773 2,04,04,219

3. Core Function 13,85,178 15,13,991 12,94,076 17,53,512 31,57,104 21,03,090 23,96,428 32,63,628 48,28,065 78,54,814

4. Welfare Activities 79,30,844 88,62,168 1,01,73,048 1,08,22,545 1,35,73,786 2,07,72,441 3,28,86,497 3,72,03,321 5,29,03,915 3,12,48,161

5. Others 5,072 4,89,419 2,36,513 28,476 1,76,615 4,19,981 8,45,142 3,43,160 1,74,220 6,00,8416. Loans, advances and repayment ofloans 46,891 - - - - 3,33,333 45,35,800 14,21,553 16,74,996 26,86,3947. Expenditure by way of discharge ofliabilities other than loans 7,10,431 8,82,123 9,12,959 11,60,258 6,51,178 12,04,712 53,49,537 35,10,031 28,76,209 36,96,579

Total Payments 1,55,80,077 1,87,10,950 1,84,78,651 2,20,75,493 2,69,97,009 3,41,80,213 5,58,88,896 5,94,33,688 7,68,84,111 6,95,52,063

Closing Balance - - - - - - - 1,00,13,170 1,49,24,281 1,41,84,625


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3. ( C) P ER CAPITA D ISTRIBUTION OF MAJOR ITEMS OF E XPENDITURE OF GP S

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14

1. Establishment Expenses 48.80 59.77 60.83 74.98 81.40 83.57 96.70 83.36 68.94 78.71

1a. Administrative expenses 19.49 19.84 25.68 47.00 50.28 30.13 31.10 41.60 27.66 30.09

2. Development Activities 130.59 171.62 124.60 176.75 206.94 221.01 225.18 363.51 417.11 725.21

3. Core Function 50.07 54.63 46.60 63.03 113.27 75.31 85.66 116.43 171.92 279.18

4. Welfare Activities 286.69 319.75 366.36 389.02 487.00 743.87 1,175.46 1,327.26 1,883.85 1,110.62

5. Others 0.18 17.66 8.52 1.02 6.34 15.04 30.21 12.24 6.20 21.366. Loans, advances and repaymentof loans 1.70 - - - - 11.94 162.12 50.72 59.64 95.487. Expenditure by way of dischargeof liabilities other than loans 25.68 31.83 32.88 41.71 23.36 43.14 191.21 125.22 102.42 131.38

Total Payments 563.20 675.10 665.47 793.51 968.59 1,224.00 1,997.64 2,120.35 2,737.75 2,472.01

Closing Balance - - - - - - - 357.23 531.44 504.15

Total (including Closing Balance) 563.20 675.10 665.47 793.51 968.59 1,224.00 1,997.64 2,477.58 3,269.19 2,976.16

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3 ( D) E XPENDITURE P ATTERN OF GP S

Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14



2. Productive Sector 29,07,858 50,35,111 48,33,340 69,56,513 62,71,237 63,17,132 44,44,616 81,61,604 1,05,19,647 91,34,025

3. Service Sector 2,63,90,836 2,91,97,086 3,17,45,544 3,55,93,941 4,59,45,139 6,61,77,366 10,22,84,289 11,90,77,907 16,33,79,169 11,08,81,644

4. Infrastructure 94,87,164 1,11,66,259 82,02,424 99,29,725 1,52,80,386 1,46,47,194 1,80,19,814 2,47,29,248 3,44,38,445 5,85,05,912

5. Others 15,215 14,68,258 7,09,538 85,427 5,29,846 12,59,944 25,35,425 10,29,481 5,22,660 18,02,523

6. Loans, advances and repayment of loans 1,40,674 - - - - 10,00,000 1,36,07,400 42,64,660 50,24,988 80,59,182

7. Expenditure by way of discharge ofliabilities other than loans 21,31,292 26,46,368 27,38,876 34,80,775 19,53,534 36,14,136 1,60,48,610 1,05,30,092 86,28,626 1,10,89,737

Total Payments 4,67,40,230 5,61,32,851 5,54,35,953 6,62,26,479 8,09,91,026 10,25,40,638 16,76,66,687 17,83,01,065 23,06,52,333 20,86,56,190

Closing Balance 3,00,39,511 4,47,72,843 4,25,53,875


CB as percentage of Total Payment 14.42 16.26 16.94

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3.2. D ISTRICT -WISE BEAK -UP OF GRAM PANCHAYAT PROJECTS FOR 2011-12

1 2 3 4 5 6 7 8

All Projects Implemented Projects

DistrictsNo:of Projects

Total AllottedAmount (Rs.) a

No:of ProjectsTotal Allottment forprojects implemented

(Rs.)

Total Expenditureincurred Amount (Rs.)

Total No. ofallottedprojects as %to impletedprojectes

TotalExpenditureas % toTotalAllott-mentfor projects

implementedAlapuzha 8,872 3,12,02,20,318 7,006 2,21,80,05,862 1,55,84,01,213 78.97 70.26

Ernakulam 10,598 4,03,96,49,948 7,947 2,88,11,63,050 1,89,63,89,793 74.99 65.82Idukki 7,399 2,36,89,55,128 5,396 1,66,54,24,460 1,30,34,03,690 72.93 78.26Kannur 9,857 3,09,05,58,547 7,650 2,52,36,03,628 1,71,56,75,399 77.61 67.99

Kasaragod 6,397 1,96,19,52,822 4,149 1,35,56,83,914 91,12,34,546 64.86 67.22Kollam 9,700 5,26,00,09,370 7,475 3,80,84,26,146 2,16,39,22,871 77.06 56.82Kottayam 10,335 2,95,59,16,818 7,508 2,04,94,48,213 1,35,23,00,120 72.65 65.98

Kozhikode 12,220 4,42,54,70,173 8,682 3,33,11,24,050 1,87,05,10,826 71.05 56.15

Malappuram 17,324 4,54,54,08,209 12,334 3,33,56,35,002 2,48,44,07,881 71.20 74.48Palakkad 13,765 4,39,94,88,056 10,114 3,38,11,72,399 2,24,62,91,663 73.48 66.44Pathanamthitta 7,581 2,22,36,07,739 5,913 1,54,48,43,488 1,14,86,37,483 78.00 74.35Thiruvananthapuram 9,361 3,50,02,70,456 7,671 2,89,84,47,818 2,29,73,48,564 81.95 79.26Thrissur 12,620 3,95,29,90,362 9,583 2,95,89,47,179 2,19,94,33,219 75.94 74.33Wayanad 4,987 1,84,35,38,036 3,184 1,21,18,24,978 87,24,16,684 63.85 71.99

Total 1,41,016 47,68,80,35,981 1,04,612 35,16,37,50,186 24,02,03,73,952 74.18 68.31

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3.2. D ISTRICT -WISE BEAK -UP OF GRAM PANCHAYAT PROJECTS BY ALLOTMENT AND ACTUAL

EXPENDITURE FOR 2011-12 Data source:- Sulekha Plan monitoring data 2011-12 - decentralized plan projects of localgovernments

BC = Beneficiary ContributionThe data corresponding to all the projects of the 978 GPs for the financial year 2011-12 obtained fromSulekha Plan Monitoring Application is used, based on the assumption that since it has been twoyears, now the chances of further data correction/modification is less.

Data set is not completely cleaned up due to time constraints. But flaws listed in the note weretaken care of.

Projects with Allotment Amount above Rs.500 is considered Implemented Projects are projects with positive values in expenditureamount* Projects with positive values in amount alloted for BeneficiaryContribution** Beneficiary Contribution Projects reporting positive values in TotalExpenditure*** Beneficiary Contribution Projects reporting positive values in Beneficiary ContributionExpenditure

even if Beneficiary Contribution alloted is zero

BC = Beneficiary Contribution

Allotment amount on the higher end corresponds to EMS housingscheme

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Thank you

klgsdp - 27-aug-2014

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