STUDY ON REVENUE AND EXPENDITURE

ANALYSIS OF LGS IN KERALA A PILOT

STUDY OF 3 GPS OF TRIVANDRUM
DISTRICT


M A Oommen
DATA SOURCES
Summary of Data Source Year
Dataset downloaded from SFC website(in cash based single entry
accounting format)
2004 - 05
2005 - 06
2006 - 07
2007 - 08
2008 - 09
Dataset provided directly from SFC cell(in cash based single entry
accounting format)
2009 - 10
2010 - 11
2011 - 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 entry
accounting 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 Financial
Reporting system
1. TREND IN THE COMPOSITION OF RECEIPTS
OF GPS (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 Tax

15,14,272

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 Tax

7,25,615

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 Receipts

54,845

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**

13,23,179
20,39,021
***
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 Fund

42,94,000

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 Non
Road 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 Maintenance
Fund (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 Fund

2,25,38,000

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 Funds

1,04,83,411

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
20.38%
Others Grants, Funds and Contributions

84,69,863

42,28,350

4,57,442

3,38,293

12,14,324
94,45,580 90,52,386 1,32,28,255

61,44,246

83,11,069
Receipts from Loans and other liabilities

17,35,426

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 Assets
etc)

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 25,12,10,065
OB as percetage of Total Receipts 13.88 12.24 21.69
1. TREND IN THE COMPOSITION OF RECEIPTS OF
GPS (2004-05 2013-14) 10 YEARS OF LGS
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. So
there 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 and
2011-12). Since the Total Receipts are showing a positive trend, most probably they might have misclassified Maintenance fund with some
other account head. These GPs have entered large values corresponding to Specific Purpose Grant as well as Establishment Grants
during 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 amount
under 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 nil
values are reported for the previous year and following year . Similarly the for the financial year 2009-10, the amount reported by
Kizhuvilam 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 beneficiaries
upon submitting digitally signed bills online. So GPs will not receive any amount directly. As per the GO a corresponding journal entry
should 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.1,30,00,000
and 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 head
6003 - 00 - 800 - 00 - 01 Cooperative Banks for the FY 2010-11. The same item has an entry Rs.10lakhs in the FY 2009-10 and
Rs.20Lakhs in the FY 2011-12. Most probably this may come under EMS housing scheme availed as loan from Cooperative banks as 10
year repayment instalments
CAGR : Since the amounts are not showing a regular trend and they are fluctuating, currently the overall growth rate has been calculated. In
order 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
1. PERCENTAGE DISTRIBUTION OF
RESOURCES OF GPS
Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14
Property Tax

2.6

2.1

2.7

2.5

1.6

2.5

1.6

1.7

1.5

1.9
Profession Tax

1.2

1.3

1.4

1.2

1.3

1.4

1.0

1.0

0.9

1.1
Other Tax Receipts

0.1

0.1

0.1

0.1

0.1

0.0

0.0

0.0

-

0.0
Total Tax Revenue

3.9

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

1.5
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 Fund

7.2

8.0

10.2

9.1

10.0

8.9

5.8

7.5

7.2

9.9
Maintenance Fund (Road Assets and
Non Road Assets)

9.9

11.9

10.5

9.4

9.4

0.8

0.5

5.5

8.5

13.3
General Purpose Fund and
Maintenance Fund (Road Assets and
Non Road Assets)

17.1

19.8

20.6

18.5

19.4

9.7

6.3

13.0

15.7

23.3
Development Fund

38.0

37.3

37.6

33.8

36.4

33.4

21.0

26.4

24.6

36.4
State Sponsored Scheme Funds

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
Others Grants, Funds and
Contributions

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 liabilities

2.9

3.7

3.5

8.9

3.4

3.4

22.1

2.4

0.4

0.8
Capital Receipts (by way of sale of
Assets etc)

0.1

-

-

0.2

-

-

-

-

-

-
Total Receipts

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0
1. (A) PERCENTAGE DISTRIBUTION OF
RECEIPTS OF GPS BY MAJOR SOURCES
Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14
Property Tax

2.6

2.1

2.7

2.5

1.6

2.5

1.6

1.7

1.5

1.9
Profession Tax

1.2

1.3

1.4

1.2

1.3

1.4

1.0

1.0

0.9

1.1
Other Tax Receipts

0.1

0.1

0.1

0.1

0.1

0.0

0.0

0.0

-

0.0
Total Tax Revenue

3.9

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

1.5
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

OSR+GPF

12.8

12.8

15.6

14.7

14.2

14.3

9.3

10.9

10.4

14.4
Maintenance Fund (Road
Assets and Non Road
Assets)

9.9

11.9

10.5

9.4

9.4

0.8

0.5

5.5

8.5

13.3
General Purpose Fund and
Maintenance Fund (Road
Assets and Non Road
Assets)

17.1

19.8

20.6

18.5

19.4

9.7

6.3

13.0

15.7

23.3
Development Fund

38.0

37.3

37.6

33.8

36.4

33.4

21.0

26.4

24.6

36.4
State Sponsored Scheme
Funds

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
Others Grants, Funds and
Contributions

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 liabilities

2.9

3.7

3.5

8.9

3.4

3.4

22.1

2.4

0.4

0.8
Capital Receipts (by way of
sale of Assets etc)

0.1

-

-

0.2

-

-

-

-

-

-
Total Receipts

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0
1 (B) PER GP DISTRIBUTION OF RECEIPTS OF
GPS BY MAJOR SOURCES
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 Tax

5,04,757

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 Receipts

18,282

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

30,84,732
0 0 0 0 0 0 0 0 0 0
General Purpose Fund

14,31,333

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 Non
Road 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 Maintenance
Fund (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 Fund

75,12,667

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 Funds

34,94,470

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

5,77,86,363
0 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 Contributions

28,23,288

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 liabilities

5,78,475

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 Assets
etc)

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
Total (including Opening Balance)

-

-

-

-

-

-

6,94,48,726

9,18,08,392

8,37,36,688
1. (C) PER CAPITA DISTRIBUTION OF
RECEIPTS OF GPS BY MAJOR 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 Tax

18.2

16.4

21.2

24.5

15.2

30.7

31.8

35.9

42.9

45.9
Profession Tax

8.7

10.1

11.4

12.0

13.0

16.3

19.7

22.6

25.3

27.1
Other Tax Receipts

0.7

0.7

0.6

0.9

1.4

0.5

0.1

0.0

-

0.0
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 Fund

51.7

61.1

80.7

88.6

97.3

106.8

117.2

162.3

209.8

242.9
Maintenance Fund (Road Assets and Non
Road 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 Maintenance
Fund (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
Development Fund

271.6

286.1

299.0

328.4

354.1

402.0

425.2

574.1

717.0

891.4
State Sponsored Scheme Funds

126.3

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 Contributions

102.1

50.9

5.5

4.1

14.5

112.7

107.9

157.3

72.9

98.5
Receipts from Loans and other liabilities

20.9

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
PER CAPITA DISTRIBUTION OF TAX, NON TAX
AND OSR REVENUE
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)
PER CAPITA STATE AND CENTRAL GRANT
-
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
PER CAPITA CAPITAL RECEIPT
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 in
detail it was found that the amount corresponds to the Account head 6003 - 00 - 800 - 00 - 01
Cooperative Banks for the FY 2010-11. The same item has an entry Rs.10lakhs in the FY 2009-10 and
Rs 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


PER CAPITA TOTAL RECEIPTS
-
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

PER CAPITA ANNUAL GROWTH RATE OF TAX, NON
TAX AND OSR REVENUE

-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)
ANNUAL GROWTH RATE OF PER CAPITA STATE
AND CENTRAL GRANT

-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
ANNUAL GROWTH RATE OF PER CAPITA 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
2. STRUCTURE, COMPOSITION AND TREND OF
TAX AND NON-TAX REVENUE
Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14
Property Tax

15,14,272

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 Tax

7,25,615

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 Receipts

54,845

60,838

53,759

71,024

1,16,642

38,265

6,125

-

-

-
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
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

13,23,179

20,39,022

30,96,778
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
2. (A) PERCENTAGE DISTRIBUTION OF TAX
AND NON-TAX REVENUE
Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14
Property Tax

45.9

43.7

49.3

45.7

37.1

46.9

44.4

48.4

46.5

41.9
Profession Tax

22.0

26.9

26.5

22.5

31.7

25.0

27.4

30.4

27.4

24.7
Other Tax Receipts

1.7

2.0

1.5

1.6

3.4

0.7

0.1

0.0

-

0.0
Total Tax Revenue

69.5

72.5

77.3

69.8

72.2

72.6

71.9

78.8

73.8

66.5
Total Non Tax
Revenue

30.5

27.5

22.7

30.2

27.8

27.4

28.1

21.2

26.2

33.5
Total Own Source
Revenue (OSR)

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0

100.0
2 (B)PER GP DISTRIBUTION OF TAX AND
NON-TAX REVENUE
Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14
Property Tax

5,04,757

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 Receipts

18,282

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 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

30,84,732
2 (C) PER CAPITA DISTRIBUTION OF TAX AND
NON-TAX REVENUE
Particulars
2004
- 05
2005
- 06
2006
- 07
2007
- 08
2008
- 09
2009
- 10
2010
- 11
2011
- 12
2012
- 13
2013 -
14
Property Tax
18.2 16.4 21.2 24.5 15.2 30.7 31.8 35.9 42.9 45.9
Profession Tax
8.7 10.1 11.4 12.0 13.0 16.3 19.7 22.6 25.3 27.1
Other Tax Receipts
0.7 0.7 0.6 0.9 1.4 0.5 0.1 0.0 0.0 0.0
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 (OSR)
39.8 37.5 43.1 53.5 41.1 65.4 71.7 74.2 92.4 109.6
2.1. GRANTS VS TAXES: TESTING A
HYPOTHESIS
2012-13 2013-14
District LSGname Grants Tax Grants Tax
Thrissur Kuzhur 4,89,04,149 27,47,923 5,21,81,361 30,52,456
Ernakulam 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 24,07,770
Kannur Pattuvam 2,53,38,510 17,30,079 2,85,00,852 18,49,586
Kasaragod Madhur 5,93,45,171 58,32,700 5,81,96,783 69,31,789
Kollam Thrikkadavoor 7,13,62,570 93,96,694 7,42,65,687 92,83,924
Kollam Vettikavala 9,01,97,292 68,87,287 7,77,56,007 35,68,677
Kollam Vilakkudi 7,31,47,609 57,76,584 7,05,48,872 41,43,051
Kottayam Aymanam 5,48,99,108 46,40,265 6,00,39,827 42,71,118
Kottayam Kadaplamattom 3,15,58,192 24,45,403 6,46,31,621 19,47,573
Kozhikode Ayancheri 4,02,19,167 25,11,674 4,66,58,686 29,61,322
Kozhikode Nochad 6,84,17,101 20,89,039 7,12,84,994 21,21,294
Kozhikode Thamarassery 6,61,15,433 1,03,50,689 9,61,06,168 1,12,61,692
Malappuram Marakkara 5,24,82,672 41,65,542 5,70,39,179 42,18,066
Malappuram Morayur 5,01,56,711 35,68,448 5,41,60,181 35,70,008
Palakkad Marutharode 6,47,51,777 1,10,23,087 6,55,23,105 1,21,14,575
Pathanamthitta Eraviperoor 4,85,32,415 39,62,939 4,67,65,177 47,28,867
Pathanamthitta Vadasserikkara 5,55,34,100 55,15,849 5,64,54,576 83,01,518
Thiruvananthapuram Kanjiramkulam 6,27,91,374 31,27,134 4,67,82,369 36,95,748
Thiruvananthapuram Kizhuvilam 8,18,26,877 32,17,931 7,16,90,008 31,12,659
Thiruvananthapuram Pangode 10,23,73,377 26,66,324 7,89,14,910 35,88,721
Thiruvananthapuram Peringamala 10,30,46,802 38,03,537 9,60,36,490 46,29,626
Thiruvananthapuram Pulimath 8,94,99,136 29,61,183 7,54,88,943 42,00,702
Thiruvananthapuram Thirupuram 6,52,67,050 16,09,088 4,82,87,529 19,42,336
Correlation coeff 2012-13 2013-14 Stacked
Absolute 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
2.2. DCB
ISSUES OF DCB
3. BROAD ITEMS OF EXPENDITURE OF GPS
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

18,02,523
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 of
liabilities 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 Total
Payment 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/Burning
ground/Crematorium, Vector control, Immunization and all the Mandatory functions listed in Kerala
Panchayat Raj Act etc.
3. (A) PERCENTAGE DISTRIBUTION OF
EXPENDITURE BY BROAD CATEGORIES OF GPS
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

0.7
6. Loans, advances and repayment
of loans

0.3

-

-

-

-

1.0

8.1

2.0

1.8

3.2
7. Expenditure by way of discharge
of 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
PER CAPITA DISTRIBUTION OF EXPENDITURE
OF GPS
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
3 (B) PER GP DISTRIBUTION OF MAJOR ITEMS
OF EXPENDITURE OF GPS
Particulars 2004 - 05 2005 - 06 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 2013 - 14
1. Establishment Expenses

13,50,038

16,56,591

16,89,040

20,85,887

22,68,935

23,33,642

27,05,350

23,36,727

19,36,163

22,14,473
1a. Administrative expenses

5,39,026

5,49,999

7,13,037

13,07,479

14,01,359

8,41,314

8,70,161

11,65,964

7,76,769

8,46,583
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

6,00,841
6. Loans, advances and repayment of
loans

46,891 - - - -

3,33,333

45,35,800

14,21,553

16,74,996

26,86,394
7. Expenditure by way of discharge of
liabilities 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
Total (including Closing Balance)

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

6,94,46,859

9,18,08,392

8,37,36,688
3. (C) PER CAPITA DISTRIBUTION OF MAJOR
ITEMS OF EXPENDITURE OF GPS
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

21.36
6. Loans, advances and repayment
of loans

1.70

-

-

-

-

11.94

162.12

50.72

59.64

95.48
7. Expenditure by way of discharge
of 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
3 (D) EXPENDITURE PATTERN OF GPS
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. 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 of
liabilities 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 Total Payment
14.42 16.26 16.94
3.2. DISTRICT-WISE BEAK-UP OF GRAM
PANCHAYAT PROJECTS FOR 2011-12
1 2 3 4 5 6 7 8
All Projects Implemented Projects
Districts
No:of Projects

Total Allotted
Amount (Rs.)
No:of Projects

Total Allottment for
projects implemented
(Rs.)
Total Expenditure
incurred Amount (Rs.)
Total No. of
allotted
projects as %
to impleted
projectes
Total
Expenditure
as % toTotal
Allott-ment
for projects
implemented
Alapuzha 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 65.82
Idukki 7,399 2,36,89,55,128 5,396 1,66,54,24,460 1,30,34,03,690 72.93 78.26
Kannur 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 67.22
Kollam 9,700 5,26,00,09,370 7,475 3,80,84,26,146 2,16,39,22,871 77.06 56.82
Kottayam 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 74.48
Palakkad 13,765 4,39,94,88,056 10,114 3,38,11,72,399 2,24,62,91,663 73.48 66.44
Pathanamthitt
a 7,581 2,22,36,07,739 5,913 1,54,48,43,488 1,14,86,37,483 78.00 74.35
Thiruvanantha
puram 9,361 3,50,02,70,456 7,671 2,89,84,47,818 2,29,73,48,564 81.95 79.26
Thrissur 12,620 3,95,29,90,362 9,583 2,95,89,47,179 2,19,94,33,219 75.94 74.33
Wayanad 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
3.2. DISTRICT-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 local
governments
BC = Beneficiary Contribution
The data corresponding to all the projects of the 978 GPs for the financial year 2011-12 obtained from
Sulekha Plan Monitoring Application is used, based on the assumption that since it has been two
years, 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 were
taken care of.
Projects with Allotment Amount above Rs.500 is considered
Implemented Projects are projects with positive values in expenditure
amount
* Projects with positive values in amount alloted for Beneficiary
Contribution
** Beneficiary Contribution Projects reporting positive values in Total
Expenditure
*** Beneficiary Contribution Projects reporting positive values in Beneficiary Contribution
Expenditure
even if Beneficiary Contribution alloted is zero
BC = Beneficiary Contribution
Allotment amount on the higher end corresponds to EMS housing
scheme
Thank you