report of the fifth state finance commission part 1

REPORT of THE FIFTH STATE FINANCE COMMISSION

PART 1

December 2015

REPORT OF THE FIFTH STATE FINANCE COMM

ISSION PART 1

FIFTH STATE FINANCE COMMISSION www.sfc.kerala.gov.in

REPORT of

THE FIFTH STATE FINANCE COMMISSION

PART I

DECEMBER 2015

THIRUVANANTHAPURAM

i

Foreword

The Fifth State Finance Commission was appointed by the

Government vide Notification in GO(P) No 560/2014/Fin dated

17.12.2014. The Commission was given elaborate Terms of Reference

which include issues related to fiscal devolution, measures needed to

strengthen the financial position of Local Governments,

institutionalisation of decentralisation initiatives, revisit of the

unimplemented recommendations of previous SFCs and other fiscal

issues. Though the Commission was constituted in 17th December

2014, first three months has been lost due to delay in getting

supporting staff. Therefore, the preparation of the report was delayed

forcing the Commission to submit the report in two parts. As the

recommendations relating to devolution are given in Part I of the

report and the award has to be operationalised with effect from April

2016, it is suggested that this report be acted upon immediately

The Commission would like to place on record its appreciation

of the support and cooperation extended by Shri K M Mani, Former

Minister for Finance ,Shri K C Joseph, Hon’ble Minister for Rural

Development, Dr M K Muneer, Hon’ble Minister for Panchayats ,

Shri Manjalamkuzhi Ali, Hon’ble Minister for Urban Affairs and

Dr K M Abraham, Additional Chief Secretary (Finance)

The Commission thanks Shri T K Soman, Secretary to the

Commission, Shri E K Prakash, Former Secretary to the Commission,

Shri M Chandra Dhas, Consultant to the Commission, Smt V Yamuna,

Joint Secretary, Shri B Pratheep Kumar, Deputy Secretary and

iii

Contents

Foreword

List of Abbreviations vi

List of Tables ix

List of Charts xii

List of Annex xiii

List of Appendices iv

1. Introduction 1 Terms of Reference 1

Task of the Commission 3

Meetings 4

Sittings of the Commission in Districts 5

Studies and Collection of Data 6

2. Issues and Approach 8 Local Governments: Third tier of Government 8

Profile of Local Governments (LGs) 9

Issues in Local Governance 11

The Approach 15

3. State Finance Commissions of Kerala: A Revisit 20 Recommendations of the Previous SFCs 21

Recommendations which need to be operationalised 24

4. State Finances: Assessment of Revenue and Expenditure 80 Fiscal history since reform era 81

Global financial crisis and fiscal slippages 84

Projection of State finances under Baseline Scenario 92

Long Term Trend based Projection 95

Projection Based on Minimum Buoyancy 98

iv

Recommendations 102

5. Review of Finances of Rural Local Governments 104 State Finance Commission Transfers 104

Revenues of GPs 105

Expenditure of GPs 111

Block Panchayat Finances 114

District Panchayat Finances 116

Recommendations 119

6.

Review of Finances of Municipalities and Municipal Corporations

120

Municipalities 120

Overview of finances 120

Revenue Receipts 124

Expenditure 129

Municipal Corporations 135

Overview of finances

135

Revenue Receipts

140

Expenditure 144

Recommendations 150

7. Mobilisation of Own Resources of Local Governments 152 Tax Revenue 153

Non Tax Revenue 164

Transfer of Building tax to Local Governments 166

e-Governance 169

Recommendations 169

8. Maintenance of Assets 175 Details of Assets transferred to the LGs

175

Current Guidelines for Utilisation of Maintenance Fund

177

v

Diversion of Maintenance Fund - View of the Commission

178

Estimation of Maintenance Fund based on actual assets of LGs

180

Estimation of Requirement for Maintenance of Road and Non Road Assets

180

Recommendations

183

9. 14th Union Finance Commission and Devolution to Local Governments

184

Recommendations of Previous Union Finance Commissions

184

XIV Union Finance Commission Recommendations

186

Recommendations

190

10. Devolution of State Taxes to Local Governments 191 Recommendations of previous SFCs

191

Transfer of Funds to LGs during the 4th SFC Period

195

Commission’s approach on fiscal devolution

199

Fifth SFC’s Recommendations on devolution 202

Recommendations on vertical devolution

203

Recommendations on horizontal devolution 206

Recommendations 212

11. Summary of Recommendations 217 Note of Dissent of Dr. V.K. Baby, Member of Commission 229 Reply to Note of Dissent 231

vi

List of Abbreviations

AFS Annual Financial Statement

AMC Annual Maintenance Contract

BCR Balance from Current Revenues

BP Block Panchayat

C&AG Comptroller and Auditor General

CSO Central Statistical Office

CSS Centrally Sponsored Scheme

DCB Demand Collection Balance

DCRF Debt Consolidation and Relief Facility

DF Development Fund

DP District Panchayat

DPR Detailed Project Report

FD Fiscal Deficit

FRA Fiscal Responsibility Act

GDP Gross Domestic Product

GFD Gross Fiscal Deficit

GIFT Gulati Institute of Finance and Taxation

GoI Government of India

GoK Government of Kerala

GP Grama Panchayat

GPF General Purpose Fund

GSDP Gross State Domestic Product

GST Goods and Services Tax

vii

IKM Information Kerala Mission

KILA Kerala Institute of Local Administration

KLGSDP Kerala Local Government Service Delivery Project

KSUDP Kerala Sustainable Urban Development Project

KURDFC Kerala Urban and Rural Development Finance Corporation

LG Local Government

LSG Local Self Government

LSGD Local Self Government Department

LSGI Local Self Government Institutions

MC Municipal Corporation

MCR Miscellaneous Capital Receipts

MF Maintenance Fund

NPRD Non Plan Revenue Deficit

NREGS National Rural Employment Guarantee Scheme

MGNREGS Mahathma Gandhi National Rural Employment Guarantee Scheme

NSDP Net State Domestic Product

NTR Non-Tax Revenue

OMB Open Market Borrowing

PDPPA Prevention of Destruction of Public Property Act

PMGSY Pradhan Mantri Gram Sadak Yojana

PPP Public Private Partnership

PRI Panchayat Raj Institutions

PWD

Public Works Department

RBI Reserve Bank of India

viii

RD Revenue Deficit

RGIDS Rajiv Gandhi Institute of Development Studies

RLG

Rural Local Governments

SCP Special Component Plan

SFC State Finance Commission

SIRD State Institute of Rural Development

SONTR State’s Own Non-Tax Revenue

SOTR State’s Own Tax Revenue

SSA Sarva Shiksha Abhiyan

ToR Terms of Reference

TRR Total Revenue Receipts

TSP Tribal Sub Plan

UC Utilisation Certificate

UFC Union Finance Commission

ULB Urban Local Body

VAT Value Added Tax

ix

LIST OF TABLES

Table Nos Page Nos

2.1 Number of Rural and Urban LGs in Kerala from 1995 to 2015 9 2.2 Number of Wards of Local Governments in Kerala 9 2.3 Average area and population of LGs in 2011 10 2.4 District wise Distribution of Local Governments (as on 1st

November 2015) 10

3.1 Details of the previous four State Finance Commissions 21 3.2 Details of the previous four State Finance Commissions 21 4.1 Fiscal indicators to be achieved by Kerala as per XIV FC Fiscal Rules 80 4.2 Deficit indicators of Centre, States & Kerala 83 4.3 State Finances for the period from 1990-91 to 2013-14 86

4.4 Plan Resources: Estimates vs. Realised 87 4.5 State's Own Tax Revenue-Growth Over the years 88 4.6 Balance from Current Revenue 91 4.7 BCR Vs. Borrowings 93 4.8 BCR vs. Borrowing: Baseline Projection 94 4.9 Plan Size and DF according to Buoyancy of State’s Own Tax

Revenue 98

4.10 Net Own Tax Revenue of State 102 5.1 Tax Revenue of Grama Panchayats 106 5.2 Total Receipts of Grama Panchayats 109 5.3 Total Expenditure of Grama Panchayats 112 5.4 Tax Arrears of Grama Panchayats 114 5.5 Total Receipts of Block Panchayats 114 5.6 Total Expenditure of Block Panchayats 115 5.7 Total Receipts of District Panchayats (Tax , Non Tax) 116 5.8 Total Expenditure of District Panchayats 117 5.9 Monthly Honorarium of elected representatives 118 6.1 Total Receipts of 60 Municipalities 121 6.2 Average Total Receipts of Municipalities 122 6.3 Total Expenditure of 60 Municipalities 122 6.4 Average Total Expenditure of Municipalities 123 6.5 Total Revenue Gap of 60 Municipalities 124 6.6 Tax Receipts of 60 Municipalities 125 6.7 Non-Tax Receipts of 60 Municipalities 126 6.8 Arrears of Tax and Non-Tax of Municipalities in 2013-14 127 6.9 Total Transfer of funds to 60 Municipalities 128 6.10 Establishment Expenditure of 60 Municipalities 130

x

6.11 Pension payments to retired staff for 2013-14 130 6.12 Administrative Expenditure of 60 Municipalities 132 6.13 Operation and Maintenance Expenditure of 60 Municipalities 132 6.14 Expenditure incurred by Municipalities for civic functions 133

6.15 Decentralised Plan Expenditure of 60 Municipalities 134 6.16 Maintenance Expenditure of 60 Municipalities 134 6.17 Total Receipts of 5 Municipal Corporations 136 6.18 Average Total Receipts of Municipal Corporations 137 6.19 Total Expenditure of 5 Municipal Corporations 138 6.20 Average Total Expenditure of Municipal Corporations 139 6.21 Total Revenue Gap of 5 Municipal Corporations 139 6.22 Tax Receipts of 5 Municipal Corporations 140 6.23 Non-Tax Receipts of 5 Municipal Corporations 141 6.24 Arrears of Tax and Non-Tax of Municipal Corporations in 2013-14 142

6.25 Total Transfer of Funds to 5 Municipal Corporations 143 6.26 Establishment Expenditure of 5 Municipal Corporations 144 6.27 Pension payments to retired staff for 2013-14 145 6.28 Administrative Expenditure of 5 Municipal Corporations 146 6.29 Operation and Maintenance Expenditure of 5 Municipal

Corporations 146

6.30 Decentralised Plan Expenditure of 5 Municipal Corporations 147 6.31 Maintenance Expenditure of 5 Municipal Corporations 148 6.32 Monthly Honorarium of Elected Representatives of Urban LGs 148 6.33 Growth in Salary of staff in Government service 149 7.1 Details of Collection of Profession Tax 158 7.2 Details of Proposed Annual License Fee 165 7.3 Details of Collection of Building Tax for 3 years 167 8.1 Award of Maintenance Fund during 3rd SFC Period 177 8.2 Release of Maintenance Fund 177 8.3 Maximum limit of Assets 181 8.4 Rate of Repair of Road Assets 181 8.5 Assets of LGs 182 8.6 Division of Road and Non- Road Maintenance Fund for 5 years 182 8.7 Distribution of Share of Road and Non Road Maintenance Fund 182 8.8 Share of Maintenance Fund of LGs 182 9.1 Devolution Recommended by X UFC 184 9.2 XI UFC Criteria 185 9.3 Devolution Recommended by XI UFC 185 9.4 XII UFC Criteria 185 9.5 Devolution Recommended by XII UFC 185 9.6 XIII UFC Criteria 186

xi

9.7 Devolution Released as per XIII UFC 186 9.8 Devolution Recommended by XIV UFC 187 9.9 Local Governments Devolution by UFC’s 188 9.10 Ratio of Population-Area 189 10.1 Maintenance Fund Award (% share of SOTR) 194 10.2 Award of Development Fund 194 10.3 Devolution during 4th SFC period 195 10.4 Transfer of General Purpose Fund to LGs during the 4th SFC period 196 10.5 Transfer of Maintenance Fund to LGs during the 4th SFC period 197 10.6 Transfer of Development Fund to LGs during the 4th SFC period

excluding UFC Grant 197

10.7 Transfer of Total Funds to LGs during the 4th SFC Period excluding UFC Grant

198

10.8 Total Devolution: (Net SOTR on (t) basis) 204 10.9 Funds to be devolved during 5th SFC period (SFC devolution) 206 10.10 Formula for Distribution of General sector Portion of Development

Fund 209

10.11 Total transfer of funds during the 5th SFC period : LG category wise 210 10.12 Total transfer of funds during the 5th SFC period : Rural and Urban 211 10.13 Total transfer of funds during the 5th SFC period: Fund wise

Devolution 211

10.14 Total transfer of funds during the 5th SFC period: Fund and LG wise 212

xii

LIST OF CHARTS

Chart No. Page Nos

4.1 Revenue Deficit 89

4.2 Fiscal Deficit 89

5.1 Total Receipts of Grama Panchayats 110

5.2 Total Expenditure of Grama Panchayats 113

5.3 Total Receipts of Block Panchayats 115

5.4 Total Expenditure of Block Panchayats 116

5.5 Total Receipts of District Panchayats 117

5.6 Total Expenditure of District Panchayats 118

6.1 Composition of Total Receipts of Municipalities in 2013-14 121

6.2 Composition of Total Expenditure of Municipalities in 2013-14 123

6.3 Composition of Tax Receipts of Municipalities in 2013-14 125

6.4 Composition of Non-Tax Receipts of Municipalities in 2013-14 127

6.5 Total Transfer of funds to Municipalities 129

6.6 Composition of Total Receipts of Municipal Corporations in 2013-14 136

6.7 Composition of Total Expenditure of Municipal Corporations in 2013-14 138

6.8 Composition of Tax Receipts of Municipal Corporations in 2013-14 140

6.9 Composition of Non-Tax Receipts of Municipal Corporations in 2013-14 142

6.10 Total Transfer of funds to Municipal Corporations 144

7.1 Details of Collection of Profession Tax 158

7.2 Details of Collection of Building Tax 167

9.1 Devolution SFC vs. UFC 188

10.1 Horizontal Devolution 602

xiii

Annex

Sl. No. Page Nos

3.1 Recommendations of the First SFC –Not/ partially implemented by Government of Kerala

29

3.2 Recommendations of the Second SFC -Not/ partially implemented by Government of Kerala

32

3.3 Recommendations of the Third SFC-Not /partially implemented by Government of Kerala

36

3.4 Recommendations of the Fourth SFC: Part - I Report - Not/partially implemented by Government of Kerala

40

3.5 Recommendations of the Fourth SFC: Part II Report- Not/partially implemented by Government of Kerala

53

10.1 Mandatory Functions of Village Panchayats as per the Kerala Panchayat Raj Act, 1994

215

10.2 Mandatory Functions of Municipalities as per the Kerala Municipality Act, 1994

216

xiv

List of Appendices

Sl No. Item Page Nos

1.1 Notification- G.O(P) No.560/2014/Fin Dated, 17th December,

2014 233

1.2 Notification- G.O(P)No.487/2015/Fin Dated, , 29th October, 2015

235

1.3 The Staff of the Commission 237 1.4 Commission’s Meetings 238 1.5 List of Nodal Officers appointed for liaison work of the 5th State

Finance Commission from major Departments 240

1.6 Meeting with economists, policy experts and social scientists on issues relates to Terms of Reference (ToR) held at Mascot Hotel, Thiruvananthapuram on 29-01-2015

241

1.7 Meeting with Local Government Association and representatives of Local Government on issues relating to ToR, held at KILA, Thrissur on 5th February 2015

242

1.8 Meetings with Heads of Departments and Officials related to Local Governments

243

1.9 Commission sitting held in fourteen Districts of Kerala 245

1.10 Name of District, Block and Grama Panchayats selected for sample study

259

1.11 Name of Municipalities and Municipal Corporations selected for sample study

261

1.12 List of Participants in the meeting held on 04/05/2015 and 25/05/2015 with Panchayat and Municipal Corporation officials

262

1.13 Consultation on the ToR with representatives of Panchayat Associations on 17/09/2015

263

1.14 Discussion on ToR with representatives of political parties on 19/09/2015 at Mascot Hotel, Thiruvananthapuram

264

1.15 Discussion with Vice Chairman, members and officials of State Planning Board on 11-12-2015 at State Planning Board

265

4.1 Balance from Current Revenues (BCR)-Baseline Scenario 266 4.2 Plan Resources Projected: Baseline Scenario 267 4.3 Fiscal Indicators: Baseline Scenario 268 4.4 Balance from Current Revenues (BCR)-Long Term Trend based

Projection 269

4.5 Plan Resources: Long Term Trend based Projection 270 4.6 Fiscal Indicators: Long Term Trend based Projection 271

xv

4.7 Balance from Current Revenues (BCR)-Minimum Buoyancy in SOTR

272

4.8 Plan Resources :Projection based on minimum buoyancy in State's Own Tax Revenue

273

4.9 Fiscal Indicators :Projection based on Minimum Buoyancy in State's Own Tax Revenue

274

4.10 Projection Of Finance Department 275 4.11 Projection Of Finance Department-Plan Resources 276 10.1 Total Transfers (SFC and UFC) to LGs in Kerala: District wise 277

Fifth State Finance Commission

1

Chapter 1 Introduction

Constitution of Fifth State Finance Commission

1.1 The Fifth State Finance Commission

(SFC-V) was constituted by the

Government as envisaged in Article 243 I

and 243 Y of the Constitution of India

and as provided in Section 186 of the

Kerala Panchayat Raj Act, 1994 and

Section 205 of the Kerala Municipality Act, 1994, vide notification in G.O(P)

No.560/2014/Fin Dated 17/12/2014 for a

period of one year from the date of

notification. The SFC-V is a three

member Commission with the following

members:

Professor B.A. Prakash Chairman, (Former Head, Department of Economics, University of Kerala)

Shri.James Varghese IAS Member, Principal Secretary to Government, Local Self Government Department, Government of Kerala Shri.Rabindrakumar Agarwal IAS Member, Secretary to Government, (Finance Resources), Government of Kerala(17th December 2014 to 10th May 2015)

A copy of the notification constituting the

Commission is given in Appendix 1.1.

Consequent upon the appointment of

Shri. Rabindrakumar Agarwal as Joint

Secretary to Government of India

Dr.V.K.Baby IAS, Special Secretary to

Government,{holding full additional

charge of Secretary to Government,

Finance (Resources)}was appointed in his

place vide Notification in GO(P) No:

487/2015/Fin dated 29/10/2015 (Appendix

1.2).

Terms of Reference 1.2 The terms of reference of the Commission mandated the following: The Finance Commission shall review the financial position of the Panchayats and the Municipalities and make recommendations as to –

(a) The principles which should govern-

(i) the distribution between the State, Panchayats and Municipalities of the net proceeds of the taxes, duties, tolls and fees leviable by the State, which may be divided between them under Part IX and Part IX-A of the Constitution and the allocation between the Panchayats at all levels and the Municipalities of their respective shares of such proceeds;

(ii) the determination of the taxes, duties, tolls and fees which may be assigned to or appropriated by the Panchayats and the Municipalities;

Introduction

2

(iii) the grants-in-aid to the Panchayats and the Municipalities from the Consolidated Fund of the State.

(b) The measures needed to strengthen the financial position of Panchayats and Municipalities with special reference to –

(i) the potential for Local Governments to raise funds from

financial institutions and the

market and to suggest a framework

for realising this potential;

(ii) improving the quality of upkeep of assets owned by the Local

Governments as well as those

transferred to the Local

Governments;

(iii) rationalizing of taxes and revenues now collected by the Local

Governments;

(iv) achieving economy and efficiency

in expenditure by the Local

Governments;

(v) providing incentives for higher own resource mobilization by the

Local Governments;

(vi) maintaining a proper fiscal data base relating to Local

Governments;

(vii) putting in place measures required for improving the capacity of

financial management by Local

Governments;

(viii) improving monitoring of the fiscal

performance of the Local Governments.

(c) The measures needed for the proper institutionalisation of the decentralisation

initiatives in the State.

(d) The recommendations of the first

four State Finance Commissions may be

revisited by the Finance Commission

and appropriate suggestions may be

made on those recommendations which

had been accepted by Government, but

which have not been operationalized.

Administrative Arrangements

1.3 Though the Chairman assumed charge immediately after the

constitution of the Commission, it took

sometime to organize the office and get

the staff in position. Shri. E.K. Prakash,

Special Secretary of the Department of

Finance, holding additional charge as

Secretary of the Commission

relinquished the charge on 8th April

2015. Shri. T.K. Soman, Additional

Secretary of the Department of Finance

was appointed as Secretary of the

Commission and assumed charge on 8th

April 2015. There was a delay of around

four months in posting the staff of the

Commission. One post each of Joint

Secretary, Under Secretary, Section

Officer, four Assistants, one Personal

Assistant, one Computer Assistant and

two Office Attendants were created only

on 27th March 2015 and they took charge

during the 2nd week of April 2015. Later

seven additional posts were created on

12th June 2015. The Commission made

up for lost time due to the delay in

posting the staff by hard work and

dedication A list of the staff of the

Commission is given in Appendix 1.3.


3

Task of the Commission

1.4 Compared to the first three State

Finance Commissions, the terms of

reference of the 4th and 5th Commissions

contain more issues requiring elaborate

exercise and collection of data. The

Commission is asked to examine and

recommend on four aspects of the

finances of Local Governments. First, to

review the finances and make

recommendations on the sharing of net

proceeds of taxes, duties, tolls and fees

of State Government to Local

Governments. Second, to recommend

the measures needed to strengthen the

financial position of Local Governments

taking into consideration various aspects

like raising funds from financial

institutions and market, rationalising

taxes and revenues collected, achieving

economy and efficiency in expenditure,

providing incentives for better own

resource mobilization, improving the

capacity of financial management and

monitoring of the fiscal performance.

Third, to recommend the measures

needed for the proper

institutionalisation of the

decentralisation initiatives in the State.

And finally, to revisit the

recommendations of the previous four

SFCs and make appropriate suggestions

on those recommendations which had

been accepted by Government, but

which have not been operationalised.

1.5 The Commission held its first

meeting on 7th January 2015. Decisions

were taken to invite views on the ToR

from the general public, Associations of

Grama, Block and District Panchayats,

Chambers of Municipal Chairmen and

Mayors and all individual Panchayat Raj

Institutions (PRIs) and urban Local

Governments (ULGs). The meeting

decided to conduct ToR consultation

with experts and administrators and

organise workshops. Decision was also

taken to appoint Nodal Officers of the

Commission in line departments and

organisations and launch a website of

the Commission. A plan of action was

prepared for the online data collection

from all Local Governments. In order to

guide the activities, the Commission

held 15 meetings (Appendix 1.4). A list

of nodal officers appointed are given in

Appendix 1.5.

1.6 The Commission sent copy of the

ToR to all individual Grama, Block and

District Panchayats, Municipalities and

Municipal Corporations. The views and

suggestions furnished by certain LGs

provided useful information on the

various issues and problems faced by

them.

1.7 The Commission has taken the

following steps to study and analyse the

issues and problems relating to the

finances of Local Governments and

formulate recommendations:

Introduction

4

(a) Meeting with economists and

policy experts on issues relating to

ToR.

(b) Meeting with Local Governments

Association and Local

Governments on issues relating to

ToR.

(c) Meeting with Heads of

Departments and officials related

to Local Governments.

(d) Commission sittings in 14 Districts

of Kerala.

(e) Sample study on the finance, plan

performance and civic services of Local Governments.

(f) Entrusting studies to GIFT and

KILA.

(g) Collection of data from all Local

Governments through online.

(h) Discussion with political parties.

Meeting with Experts, Local Governments Associations and Officials

1.8 The Commission arranged a one

day conference with economists, policy

experts and social scientists on issues

relating ToR at Mascot Hotel,

Thiruvananthapuram on 29th January

2015. Shri. K.M. Mani, the then Hon’ble

Minister for Finance, Law and Housing

inaugurated the conference. Members

of Kerala Public Expenditure Review

Committee and Social Scientists from

GIFT, KILA, SIRD, RGIDS, Universities

etc. participated and expressed their

views and suggestions on ToR. The

policy experts from Kerala Local

Government Service Delivery Projects

also presented their views about the

performance of Local Governments. The

major issues raised in the discussion are

the following: Major share of funds

devolved to Local Governments are

going as tied funds and measures are to

be taken to give untied funds. A need

based assessment has to be made for

transfer of funds to Local Governments.

Plan fund allocation should be based on

plan performance and more funds

should be allocated to those Local

Governments having better plan

performance. In many Local

Governments works are executed by the

contractors in the name of Beneficiary

Committees. For improving

administration, delivery of services and

plan execution, capacity building of

elected representatives is a pre-

condition and more training

programmes should be arranged for the

purpose. A list of experts participated

in the Conference are given in

Appendix 1.6.

1.9 In order to elicit the views and

suggestions of Local Government

Associations and representatives of

Local Government, a one day

conference was held at KILA, Thrissur

on 5th February, 2015. Office bearers of

the Grama, Block and District Panchayat

Associations and Chamber of Mayors

participated and expressed their views

and suggestions. The meeting was also

attended by Chairpersons, Vice-


5

Chairpersons and Standing Committee

Chairpersons of different levels of Local

Governments belonging to south, central

and northern Kerala. The major issues

raised in the discussion are the

following: The Associations pointed

out that the General Purpose Fund,

Maintenance Fund and Plan Fund given

to Local Governments are insufficient to

meet the requirements and wanted to

increase the amount. Shortage of staff

is another issue raised by them. They

pointed out that there is a need to revise

the staff pattern of Local Governments

at all levels. Another issue raised by

them was the difficulties in the

payment of pension to retired staff in

the Municipalities and Municipal

Corporations. They demanded that the

responsibility to pay pension should be

taken over by the State Government.

The Associations pointed out that the honoraria given to the elected members

of the Local Governments are meagre

and demanded an increase. They also

raised a demand for introduction of

monthly pension to the former elected

members of the Local Governments.

The list of Local Government

Associations and representatives

participated in the Conference is given

in Appendix 1.7.The Commission also

held discussion with representatives of

Grama & Block Panchayats Associations

on 17/09/2015 (Appendix 1.13).

1.10 A number of Government

Departments function as a link between

the Local Governments and State

Government. They provide staff, release

funds, audit the accounts, guide plan

activities etc. Dual control by State

Government and Local Governments

exists with respect to transferred

institutions like Public hospital,

Veterinary Institutions, Government

Schools, Krishi Bhavans etc. Institutions

like Information Kerala Mission,

Suchitwa Mission, KURDFC, KILA, GIFT,

KSUDP, KLGSDP provide assistance or

financial or training support to Local

Governments for better functioning and

delivery of public services. In order to

examine the role of the

Departments/Institutions as well as to

identify the issues and problems in

providing assistance to Local

Governments, the Commission has

conducted a meeting with each

organisation. The meeting throws much

light on the issues and problems faced by both Departments and Local

Governments. A list of the

Departments/Institutions and officials

attended the meetings is given in

Appendix 1.8. The Commission also

held discussion with the officials of

Panchayats and Municipalities on the

finance and functioning of LGs. The list

of officials are given in Appendix 1.12.

Sittings of the Commission in Districts

1.11 In order to study the ground

realities of Local Governments with

respect to finance, delivery of

mandatory services, implementation of plans and other activities, the

Commission invited them for

Introduction

6

discussion. The purpose is to have a

direct interaction with those who

administer the Local Governments

various issues and problems faced by

them. Sittings of the Commission were

held in all districts and 57 Grama

Panchayats, 14 Block Panchayats, 14

District Panchayats, 14 Municipalities

and 5 Municipal Corporations attended.

In the sittings, the Local Governments

presented their problems relating to

administration, staff, collection of tax

and non tax revenue, arrear collection,

various funds- general purpose, maintenance and development,

execution of civic functions, plan

activities etc. The Local Governments

put forward a number of suggestions for

improving their administration and

delivery of services. They also presented

their views relating to devolution of

resources, allotment of maintenance

Fund, development fund, resource

mobilisation etc. From the interaction,

the Commission got a clear picture of

the current issues and problems faced

by Local Governments. The input

received from the sittings is a major

source of information for assessing the

performance of Local Governments on

various fronts and in formulating

recommendations of the Commission.

A list of the sittings of the Commission

held in fourteen districts of Kerala is

given in Appendix 1.9.

Studies and Collection of Data 1.12 The Commission has conducted a

sample study to examine revenue

receipts, pattern of expenditure,

borrowings, delivery of civic services and

plan performance of all levels of Local

Governments. Sample Grama

Panchayats, Block Panchayats and

Municipalities were selected based

onstratified random sampling principles.

The strata of sampling was based on the

location of Local Governments in

coastal, midland and high land areas in

a district. All District Panchayats and

Municipal Corporations were included

in the study. A detailed questionnaire

was sent to them and data was collected online. The Local Governments were

also asked to give their suggestions to

improve their functioning on various

fronts. The inputs collected through

this exercise provided valuable

information about their finance, plan

activities, delivery of civic services and

problems faced by them. List of the

Local Governments covered in the study

are given in Appendix 1.10 and 1.11.

1.13 The Commission entrusted

studies to the following institutions:

Gulati Institute of Finance and Taxation

(GIFT) and Kerala Institute of Local

Administration (KILA).

(a) The title of the study entrusted to

GIFT was “Feedback study on Own

resource mobilisation efforts of Local

bodies in Kerala”. The objectives were

to examine the funds in tax and non tax

resources of selected Grama Panchayats

and Municipalities in recent years,

getting feed-back from the officials about


7

(b) own resource mobilization and to

present suggestions for more resource

mobilisation.

(c) The title of the study entrusted to

KILA was “Decentralisation in Kerala: An

assessment on devolution of functions,

functionaries and funds”. The

objectives of the study were to examine

the functional, financial and

administrative devolution of Local

Governments during the last two

decades, identify the constraints,

problems and emerging issues and to

give suggestions to address them.

1.14 The Commission decided to

collect financial data of all Local

Governments for the period from 2009-

10 to 2013-14. Officials of the

Commission were deputed to all 14

districts to impart training on online

data collection. The software developed

by KELTRON for online data collection for the 4th State Finance Commission

was modified and made it more user

friendly. Every Local Government was

given a unique user name and password

to access the software. Apart from the

data entry, verification and approval,

Secretaries of each Local Government

were given unique username and

password for verification, approval and

online data transmission to the

Commission. Officials of the

Commission made sincere efforts to

manage the data collection from all Local

Governments. All Local Governments

co-operated with the Commission and

supplied the data in time. The

Commission takes this opportunity to

thank them for their positive response.

Discussion with political parties

1.15 The Commission held a discussion

on the Terms of Reference of 5th State

Finance Commission with

representatives of political parties on

19/09/2015 at Mascot Hotel, Thiruvananthapuram. They provided

valuable information relating to the

finance and functioning of LGs and put

forward suggestions for improvement.

They also demanded a significant

increase in devolution to LGs. A list of

political parties participated in the

discussion is given in Appendix 1.14.

Discussion with the Department of Finance

1.16 The Commission held a discussion

with Additional Chief Secretary, Finance

regarding the present position of the

State Finance on 06/11/2015. Chairman

and all members of the Commission participated in the discussion.

Discussion with State Planning Board

1.17 The Commission has conducted a

discussion with Vice Chairman,

members and senior officers of State

Planning Board relating to issues of

devolution and annual plans of Local

Governments on 11-12-2015 at State

Planning Board. In the meeting a

number of suggestions were put forward

relating to issues of devolution and

development plans of LGs for the

consideration of the Commission (Appendix 1.15).


8

Chapter 2 Issues and Approach

In this chapter, we discuss organization

of Local Governments (LGs), profile of

LGs, issues in local governance and

approach of the Commission.

I. Local Governments: Third tier of Government 2.1 The amendments to the Constitution of India (73rd and 74th) gave constitutional status to Local Governments, established a system of uniform structure, regular elections and transfer of funds from State Government based on recommendations of State Finance Commission. Consequent to these amendments, the State Legislature passed the Kerala Panchayat Raj Act, 1994 (KPR Act) and the Kerala Municipality Act, 1994 (KM Act) to enable Local Governments to function as third tier of the Government. The State Legislature also amended other related laws to empower Local Governments. Under the above Acts, it shall be the duty of LGs to meet the requirements of the area of their jurisdiction in respect of the matters enumerated in the respective Schedules of the Acts, and LGs shall have exclusive power to administer the matters enumerated in the Schedules. The Acts also envisaged to transfer functions of various Departments of the Government to LGs. 2.2 The LGs constituted in rural and urban areas are referred to as Panchayat raj institutions (PRI) and urban local bodies (ULB) respectively. In the three-tier Panchayat Raj system in the State, each tier functions independently of the other. While the Constitution and Acts confer autonomy and independent status

to the LGs within the functional domain, the Government in Local Self-Government Department (LSGD) is empowered to issue general guidelines to LGs in accordance with the national and State policies.

2.3 The President/Chairperson/Mayor is the Chief Executive Head of LGs. Each LG has a Secretary who is the Chief Executive Officer. The members of each tier of PRIs elect the President, Vice-President and Chairpersons of the Standing Committees. Similarly, Councillors of the Municipality/ Municipal Corporation elect the Chairperson/Mayor, Vice-Chairperson/ Deputy Mayor and Chairpersons of the Standing Committees. KPR and KM Acts envisage a system of Standing Committees (SC) to provide an analysis of issues and proposals before they are considered by the Panchayat Committees/Municipal Councils. There are four SCs for each GP and BP, five for each DP, six for each Municipality and eight for each Corporation.

2.4 Consequent on the enactment of KPR and KM Acts in 1994, LGs have assumed the role of formulation and implementation of development plans at local level with the participation of Grama/ward Sabha. The LGs began to prepare development plans every year for the succeeding year following the guidelines issued by the Government. As part of functional decentralization, Government have transferred partially public service delivery institutions such as schools, dispensaries, public health centres, hospitals, district farms,

Issues and Approach

9

veterinary institutions etc., to the LGs. Implementation of certain Centrally Sponsored Schemes and social welfare pensions are also entrusted to LGs.

II. Profile of Local Governments (LGs) 2.5 Kerala has two categories of Local Governments viz. rural having three tier panchayats consisting of grama, block and district and urban consisting of municipalities and municipal corporations. Table 2.1 gives growth in the number of Local Governments

between 1995 and 2015. A structural change that has been occurring in the State is the decline in number of grama Panchayats (village Panchayats) and increase in number of urban LGs since

2010. The number of municipalities has

increased from 53 in 2005 to 87 in 2015. This is largely due to the rapid urbanization that has been taking place in the State. The share of urban population according to Census has increased from 25.9 percent in 2001 to 47.7 percent in 2011. In November 2015, a new municipal corporation, namely Kannur, was formed. The other municipal corporations are Thiruvananthapuram, Kollam, Kochi, Thrissur and Kozhikode. Table 2.2 presents the number of wards of rural

and urban Local Governments. The number of wards of municipalities and municipal corporations witnessed a substantial increase with the conversion of grama panchayats to municipalities in

November 2015. The election to

Table 2.1 Number of Rural and Urban LGs in Kerala from 1995 to 2015

LG 1995 2000 2005 2010 2015

Rural

Grama Panchayat 990 991 999 978 941 Block Panchayat 152 152 152 152 152 District Panchayat 14 14 14 14 14

Urban Municipality 55 53 53 60 87 Municipal Corporation 3 5 5 5 6 Total 1214 1215 1223 1209 1200

Table 2.2 Number of Wards of Local Governments in Kerala

Local Government 2010 2015 (as on November)

Number of LGs

Number of Wards

Number of LGs

Number of Wards

Rural Grama Panchayat 978 16680 941 15962 Block Panchayat 152 2095 152 2076 District Panchayat 14 332 14 331 Urban Municipalities 60 2216 87 3122 Municipal Corporations 5 359 6 414 Total 1209 21682 1200 21905


10

reconstituted Local Governments was conducted in November 2015.

2.6 The average area and population of

rural and urban Local Governments is given in Table 2.3. According to 2011 Census, the average population of a district panchayat was 19.03 lakh, block panchayat 1.75 lakh and grama panchayat 26.6 thousand. The

municipalities had an average population of 51.6 thousand and municipal corporations 4.91 lakh. The average area per district panchayat was 2651 sq. Km, block panchayat 224 sq. Km and grama

panchayat 37 sq. Km. The municipalities had an average area of 24 sq. Km and municipal corporations 96 sq. Km.

2.7 A districtwise distribution of rural and urban Local Governments as on 1st November 2015 is given in Table 2.4. Malappuram district has the largest number of grama panchayats followed by Palakkad, Thrissur and Ernakulam

districts. On the other hand, Wayanad district has the lowest number of grama panchayats. In the case of block panchayats, Thrissur district has the largest number and Wayanad district the

Table 2.4 District wise Distribution of Local Governments (as on 1st November 2015)

District Number of Grama

Panchayats

Block Panchayats

District Panchayats

Number of Municipalities

Number of Municipal

Corporations Thiruvananthapuram 73 11 1 4 1

Kollam 68 11 1 4 1

Pathanamthitta 53 8 1 4 0

Alappuzha 72 12 1 6 0

Kottayam 71 11 1 6 0

Idukki 52 8 1 2 0

Ernakulam 82 14 1 13 1

Thrissur 86 16 1 7 1

Palakkad 88 13 1 7 0

Malappuram 94 15 1 12 0

Kozhikode 70 12 1 7 1

Wayanad 23 4 1 3 0

Kannur 71 11 1 9 1

Kasargod 38 6 1 3 0

Total 941 152 14 87 6

Table 2.3 Average area and population of LGs in 2011

LG Number Average area (Sq.km.)

Average population (2011 Census)

District Panchayats 14 2651.7 1903357 Block Panchayats 152 244.24 175309 Grama Panchayats 978 37.16 26674 Municipal Corporations 5 95.6 491240 Municipalities 60 23.65 51664

Total 1209

Issues and Approach

11

lowest number. Ernakulam is a highly urbanized district having largest number of municipalities. On the other hand, Idukki district is the least urbanized district having only two municipalities.

2.8 A special feature of Kerala’s decentralization is the representation given to women in total elected members of Local Governments and office bearers of LGs namely President / Vice-President of three tier panchayats, Chairperson / Vice-Chairperson of municipalities and Mayor / Deputy Mayor of municipal corporations and Chairpersons of Standing Committees. Of the total elected representatives and office bearers of urban and rural LGs, one-third was reserved for women in 1995. But the representation of women has been increased to 50 percent in 2010. As women can contest seats of LGs belonging to general category, the actual share of women is more than half in Kerala.

III. Issues in Local Governance 2.9 The Commission conducted sittings in all the 14 districts of the State and 57 Grama Panchayats, 14 Block Panchayats, 14 District Panchayats, 14 Municipalities and 5 Municipal Corporations attended and presented their problems and demands. The Commission also collected information from the above Local Governments about their finances, provision of mandatory and civic services, annual plan activities and their problems based on a detailed questionnaire. The issues which are presented below are identified based on the above exercise.

Low Priority for Own Resource Mobilization

2.10 Heavy reliance of funds from

State Government and lack of proper

initiative on the part of Local

Governments to mobilize their own

resources (taxes and non-tax items) is the

most important issue. In case of Grama

Panchayats, the share of tax and non-tax

to total receipts accounts for 9 percent.

The corresponding share of

Municipalities is 30 percent. The rest of

the funds are grants supplied mainly by

State Government, CSS, welfare pension,

etc.

2.11 Property and profession tax are the

two major taxes collected by Local

Governments accounting for 95 percent

of tax receipts of Grama Panchayats and 85 percent of the Municipalities. There

was practically no change in the rate of

these taxes during the last two decades.

The State Government enhanced the rate

of property tax in March 2013, it was

modified in April 2015. The

Municipalities and Municipal

Corporations told the Commission that

the preparatory work done for 18 to 24

months for implementing property tax

revision became a waste of time, energy and resources.

2.12 Failure to effect periodical revision of entertainment, advertisement, other

taxes, building permit fee, rent on

buildings, and licences, fine and

penalties etc. had contributed to poor

collection of revenues. Attempts were

not made by the State Government as

well as Local Governments to exploit

own resource potential of Local

Governments.

2.13 Lack of prompt initiatives on the

part of Local Governments to collect the

arrears of revenue has resulted in

accumulation of large amount of arrears

(property tax, profession tax, rent on


12

buildings etc.). The Municipalities and

Municipal Corporations have to collect

huge amount as arrears.

2.14 According to the provisions of

Kerala Panchayat Raj Act, 1994 and the

Kerala Municipality Act, 1994, Bylaw

system is the basis for revising certain

taxes like advertisement tax, rents, etc.

levied by Local Governments. The rigid

and outdated Byelaw system remains as

an obstacle to the enhancement of above

items.

Rapid Growth in Non-Plan Expenditure

2.15 There has been a steady and steep

increase in administrative,

establishment, operations and

maintenance and related expenditure of

Grama Panchayats, Municipalities and

Municipal Corporations. Salaries and

wages are the items which registered the

largest increase. On the other hand, the

own revenue has not increased to that

extent. This has resulted in increasing

the gap between own revenue and the

administration and related expenditure.

2.16 There has been an increase in the

demand for maintenance funds of

transferred institutions not only for meeting maintenance expenditure but

also for non-maintenance purposes like operating cost, replacement of capital

items of buildings, equipment etc. A

portion of funds allotted for maintenance

purpose is used for non-maintenance.

2.17 The State Government has been

shifting more financial responsibilities of

the transferred institutions to Local

Governments without providing

additional grants or funds. Instead of

providing infrastructure facilities like

buildings, equipment and other items of

capital stock, the Government starts new

schools, hospitals and other institutions

and the LGs are made to shoulder the

additional expenditure for providing the

infrastructure.

2.18 Purchase of land or acquisition of

land for execution of civic functions is a

critical issue. Land is required for

construction of civic infrastructure such

as installing waste processing plant,

waste disposal yard, construction of

slaughter houses, burial grounds, electric

crematorium, public toilets, waiting sheds, vehicle parking grounds etc. First,

the Grama Panchayats and Municipalities

do not have resources to purchase land.

Second, the land acquisition process is

very cumbersome and time consuming

due to rigid, outdated procedures to be

followed.

2.19 Grama Panchayats, Municipalities

and Municipal Corporations reported

that Kerala Water Authority has been

collecting large amount as excess water

charges for the street taps due to lack of

timely joint physical verification of the number of public taps.

Payment of Pensions to Retired Staff

2.20 All the 14 Municipalities and five Municipal Corporations that attended the

sittings of the Commission reported that

they face a pension payment crisis which

destabilizes their finances. The LGs told

the Commission that they were forced to

divert large amount from their own

resources, and General Purpose Fund to

meet the payment of retirement benefits

and pension to the retired staff.

Payment of pension to the retired staff

Issues and Approach

13

from the LG as well as for retirees from

other LGs, default in regular allotments

from Director, Urban Affairs and the

consequent accumulation of huge

arrears, failure of Urban LGs to remit

their pension contribution in time, are

the major reasons for this.

Low rate of Honorarium

2.21 All the LGs which attended the

sittings of the Commission demanded to

raise the monthly honorarium of elected

members of LGs as the amount is very

meagre. They told the Commission that

the amount received per month is too

small and not even sufficient to cover

their transport and telephone expenses.

It is pointed out that the elected

members have to work like full time

officials attending to the problems of

people belonging to their ward, look after

the development projects, Centrally

Sponsored Schemes and attend other

meetings of the LGs. They said that the

honorarium received per month by a President of District Panchayat or a

Mayor of Municipal Corporation is less

than the salary received by the drivers of

their official cars. The LGs also demanded the introduction of monthly

pension to the former elected members

of LGs similar to that of Ex-MLAs.

Poor performance of Annual Plans

2.22 In spite of the experience of two

decades of decentralised planning, the

LGs have not acquired the capacity to

efficiently formulate or execute annual

plans. The plan performance can be

rated as poor or unsatisfactory. This can

be attributed to a number of factors.

Lack of expertise to prepare projects,

unnecessary and time consuming

procedures to finalize annual plans,

delays in getting approval from District

Planning Committee, delays in getting

technical sanction, splitting the projects

into tiny or very small ones resulting in

an unmanageable number of projects,

division of the total annual plan amount

on the basis of number of members of

LGs, insufficient engineering, field

execution and clerical staff, non-

availability of contractors, shortage of

construction materials, execution of

projects by Beneficiary Committees which have no expertise to execute

projects, etc. The general practice

followed by all categories of LGs is to

shift the execution of projects to the last

quarter or last month of the financial

year to avoid proper checking, giving

room for corrupt practices.

2.23 A disturbing development that

has been taking place in the recent years

is the decline in the rate of annual plan

expenditure of LGs. During the financial year 2014-15, there has been a negative

growth in annual plan expenditure of

Grama Panchayats, Block Panchayats and

Municipalities.

Diversion of Development Fund for State/Central Schemes

2.24 The State Finance Commission

recommends allocation of development

funds (plan funds) for the plans prepared

and executed by them for local level

development. But the State Government

imposes certain State schemes and asks

the LGs to spend money from their

development fund. (EMS housing

scheme, enhancement of Indira Awas

Yojana share, SSA and Asraya are among


14

such schemes). The Block Panchayats,

which attended the sittings of the

Commission told us that the additional

financial commitment on Indira Awas

Yojana met from their development fund

destabilize their plan activities. This

intervention of State Government is

against the principles of transfer of

powers and functions, decentralized

planning process and governance.

Low priority and poor execution of Civic

functions

2.25 A disturbing development that

has been taking place in the discharging

of functions of LGs is the low priority

given to basic functions, viz. civic

functions. According to Kerala Panchayat

Raj Act, 1994 and the Kerala Municipality

Act, 1994, the basic functions of Grama

Panchayats and Municipalities are to

execute civic functions which are directly

related to the public health and welfare

of the people. The important civic

functions are collection and disposal of

solid waste, regulation of liquid waste

disposal, maintenance of environmental

hygiene, vector control, regulation of

slaughtering of animals, street lighting,

adoption of programmes of

immunization, prevention and control of

diseases, establishment of burning and

burial grounds, provision of parking

places for vehicles, construction of

waiting sheds, public toilet and bathing

ghat and control of stray dog. But

currently the LGs are treating these as

unimportant or low priority functions.

Majority of the LGs who attended the

sittings of the Commission have taken a

position that they are giving low priority

due to the difficulties in execution,

public protest and resistance, lack of

availability of land, problems in land

acquisition, etc. This laxity on the part of

the LGs has created very serious public

health, sanitation and environmental

problems in the State. It is worth noting

that the waste disposal system is

collapsing in majority of Municipalities

and Municipal Corporations in Kerala.

Shortage of Staff

2.26 A majority of the Local

Governments that attended the sitting of

the Commission pointed out that

shortage of staff - administrative,

accounting, Engineering, Contingent etc.

- is a basic problem they face in discharge

of their functions such as collection of

taxes, delivery of public services and

implementation of annual plan. They

complained that the staff strength of

each category of LGs are fixed without

taking into consideration the area,

population, number of wards and overall

activities. All of them demanded

increase in the strength of staff based on

norms.

2.27 Municipal Corporations having an

annual budget of more than Rs.250 crore,

do not have professionally qualified and

experienced officers to head major

departments. It is pointed out that they

do not have posts such as Information

Technology Officer, Environmental

Engineer, Electrical Engineer, Mechanical

Engineer, Accountant with CA

qualifications, Law Officer, etc. This

forms a major reason for the poor quality

of administration.

Issues and Approach

15

Legal Issues

2.28 Due to lack of provisions in Kerala

Panchayat Raj Act, 1994 and the Kerala

Municipality Act, 1994, the LGs cannot

take action on the following subjects.

a) To effect periodical revision of taxes, fees, user charges, etc. levied and collected by them. b) To introduce new fees, levies, user charges, etc. for the newly emerging economic activities in an LG (tourism, mining, quarrying, etc.). c) To initiate revenue recovery proceedings against the defaulters of tax and other revenue due to LGs. d) To acquire land within the jurisdiction of LG for mandatory functions. e) To issue regulations for preventing noise, water, and air pollution, environmental protection, solid and liquid waste disposal, preventive public health programmes, etc. f) To outsource the activities, services, waste disposal, cleaning of roads, etc.

IV. The Approach

Strengthening Local Governments

2.29 During the last two decades the rural and urban local bodies with limited functions have been transformed into Local Governments exercising a large number of administrative, civic, welfare and development functions. This has resulted in large positive outcomes as well as serious problems and constraints. The approach of the Commission is to accelerate the process of transformation and help them to attain the status of full-fledged Local Governments and to strengthen them for delivering better public services and local level development. And the Commission

examined the finances, resource mobilization, changes in administrative arrangements and the need for giving more financial autonomy and administrative powers to LGs through legislative measures.

2.30 The Kerala Panchayat Raj Act, 1994 and the Kerala Municipality Act, 1994 as amended from time to time have enhanced the functional and expenditure responsibilities of LGs. But adequate powers are not given to levy and collect new taxes and non-tax items, effect periodical revision of them and initiate revenue recovery proceedings to collect arrears, taxes, fees, etc. to ensure effective execution of mandatory functions. The Commission feels that there is a need to give financial powers to LG to levy, collect, fix and revise the rate of taxes, fees, user charges, etc. collected by them and powers to collect it from new sources, through appropriate amendments in the Acts/ Rules. The LGs shall be given powers to initiate revenue recovery proceedings and impose punishments to those who refuse to pay taxes and fees. The LGs shall also be given powers to acquire land within their jurisdiction for execution of mandatory functions mentioned in the Acts, issue regulation for preventing pollution, protecting environment, solid and liquid waste disposal, public health programmes and outsourcing activities or services.

Approach on Fiscal Devolution

2.31 The Commission feels that the

approach of devolution followed by the

previous SFCs has a number of

deficiencies and need radical change.

Due to the (t-2) method followed by


16

previous Commissions, the LGs are not

getting their rightful share of State Own

Tax Revenue (SOTR) based on the

resource position of the award year. The

Union Finance Commission (UFC) is

following (t) method for devolution.

Instead of confining the devolution to

State resources, the previous

Commission have included grants given

by the UFC to the LGs as part of

devolution. The development fund or

plan fund awarded by the previous

Commission included Union Finance

Commission’s grants for Local

Governments. Previous Commissions

recommended norms of devolution, but

actual devolution to each LG was left to

the State Government. The Commission

feels that it is better to determine funds

to each LG by the Commission itself for

the award period. The maintenance fund

for road and non-road assets distributed

to LGs was not on the basis of actual

assets of LGs so far. The Commission is

in favour of distributing the maintenance

grant to each LG on the basis of actual

assets. The Commission feels that the

practice of utilising the maintenance

fund for non-maintenance purposes is an

unsound thing. Thus the Commission

makes radical changes in approach and

method of fiscal devolution. The

approach on fiscal devolution is

presented below.

2.32 Previous SFCs have taken Gross

State Own Tax Revenue (SOTR) for

devolution of resources. This

Commission has taken net proceeds of

SOTR after deducting collection charges

for sharing the State resources in all

items of devolution. We have taken this

position because Constitutional

provisions and Terms of Reference (ToR)

specifically mentioned about devolution

from the net proceeds.

2.33 The approaches of the previous

SFCs except the Third SFC were to fix a

share of annual plan size of Kerala as the

share of the resources earmarked for

development purposes of Local

Governments(LGs). The Constitution,

provisions in Kerala Panchayat Raj Act,

1994 and the Kerala Municipality Act,

1994 and the ToR of the Commission

have not mandated to devolve the State

resources based on the annual plan

outlay of the State. The Commission is of

the view that the annual plans are very

often inflated and outlays are fixed in the

State without adequate resource support.

And the Commission feels that awarding

a share of net proceeds of SOTR is a

rational method to transfer fund for

development purposes.

2.34 The previous SFC has included

the grants given by the UFC to Local

Governments in the development fund

devolved. The Commission considers this

to be against the principles of devolution

of State resources. The Commission feels

that the grant given by the 14 th UFC for

civic services should be treated as a

separate item and it should be

transferred in addition to the devolution

recommended by the Commission.

2.35 The previous Commissions have

used devolution of funds based on (t-2)/

(t-3) method. This means that the

devolution of resources is based on the

proceeds of SOTR received two to three

years back. Due to this, the LGs are not

getting the rightful share due to them

Issues and Approach

17

based on the year of devolution. The UFC

is devolving resources from Centre to

State based on the estimated tax receipts

of the year of transfer. The Commission

also wishes to follow the UFC’s approach

and devolve funds based on the estimate

made for the year of devolution (t).

2.36 There is a demand from LGs to

make SFC awards specifying the amount

of money to be devolved to each LG for

each year of the award period. The 3rd

SFC had given such an award and the

measure was generally appreciated by

almost all LGs. This will solve the

problems and difficulties associated with

estimation and release of funds every

year. The LGs will also get a clear idea

about the amount they are going to get

well in advance which will help them to

plan their activities. In this context, the

Commission has decided to give award

specifying the amount of money to be

devolved to each LG for each year of the

award period and the Commission

wishes to follow the devolution based on

(t) method.

2.37 The Commission has made an

assessment of the State finances

independently and projected the

resource availability for the award period

of the Commission, using a projection

based on minimum buoyancy in SOTR.

The Commission award will be based on

this assessment.

2.38 The SFCs have been

recommending a share of gross SOTR for

maintaining the assets of the institutions

transferred to the Local Governments

and LGs own assets as maintenance

fund. The current practice is that a

portion of the non-road maintenance

fund is used for operating and recurring

expenditures of transferred institutions.

The Commission feels that the

maintenance fund should be used only

for the purpose of maintenance of road

and non-road assets.

2.39 The previous SFCs have

distributed maintenance fund to LGs

without assessing the actual road and

non-road assets of LGs. There were a lot

of complaints from LGs about this

method of distribution. In this context,

the Commission is planning to distribute

the maintenance fund to each LG on the

basis of the road and non-road assets.

Better execution of civic functions

2.40 There has been a shift in the

focus of LGs from civic functions to the

other transferred functions like plan

formulation and implementation,

maintenance of assets, activities of

transferred institutions, distribution of

pensions, implementation of CSS, etc.

since 1995. Execution of civic functions

like disposal of solid waste, liquid waste,

vector control, establishment of slaughter

houses, maintenance of burial and

burning grounds, provision of public

toilets, waiting sheds, parking places,

maintenance of environmental hygiene

etc., were accorded low priority or

neglected. There is no other authority or

agency to execute these functions. This

laxity on the part of LGs has created very

serious public health, sanitation and

environmental problems in the State. In

this context, the approach of the

Commission is to assign top priority to

these functions and to devolve sufficient

funds for the purpose.


18

High priority for resource mobilization

2.41 Currently the Local Governments

rely heavily on State funds and do not

give much priority for mobilizing their

own resources. They heavily rely on the

State funds received as per State Finance

Commission recommendations. Many

Grama Panchayats and Municipalities are

neglecting the collection of the taxes,

fees, rent, user charges, etc. It is

reported that some of them have

diverted the clerical staff engaged in

revenue collection for other purposes.

They also failed to take necessary action

to collect arrears of revenue. Neglecting

the collection of their own revenue and

demanding more funds from State

Government is not a sound approach.

The Commission wants to give top

priority to the mobilization of own

resources of LGs comprising tax and non-

tax revenue through periodical rate revision, increasing efficiency of

collection and introduction of e-

governance in revenue administration.

2.42 During the last two decades no

worthwhile attempt was made to

increase the rate of taxes, fees, rent, user charges, etc. collected by LGs. Property

tax, the principal tax of LGs, witnessed

one revision in 2013. The sample study

revealed that there was 71 percent

increase in property tax of Grama

Panchayats in 2014-15 due to revision.

But the tax revision was almost

withdrawn in 2015. Though the State

Government enhanced the various fees

and user charges to the tune of 15 to 50%

in 2014, the LGs were exempted from the

revision. Thus the basic issue involved

in the finances of LGs is the lack of

periodical revision of taxes and non-tax

items. It is unfortunate that the

successive Governments in the State

have not taken necessary steps to revise

rates of taxes, fees, user charges

periodically. The Commission feels that

the negative approach to resource

mobilization will harm the fiscal stability

of LGs in Kerala. There is a need to

follow a policy of effecting revision of

taxes, fees, and user charges of LGs every

five years by the State Government.

2.43 Profession tax is the second major

item of tax accounting for 41 percent of the total tax revenue of Grama

Panchayats and 34 percent of

Municipalities. There was no change in

annual upper limit of tax (Rs.2500) since

1988. The Union Finance Commissions

(11th, 12th and 14th) have repeatedly

recommended the raising of the ceiling

of the tax. The 14th Union Finance

Commission recommended to raise the

ceiling from Rs.2500 per annum to

Rs.12,000. The lack of revision is due to the amendments required in the

Constitution of India. The Commission

feels that necessary constitutional

amendments may be made to empower

the State and Local Governments which

collect the tax, to revise rate of tax and

the ceiling limit. Lack of clarity still

exists with regard to the category of

workers from whom it can be collected.

Appropriate amendments may be

effected in the relevant rules or Acts for

the purpose.

Shifting of financial responsibilities of transferred Institutions to LGs

2.44 It is reported that High Schools

are upgraded to Plus two schools without

Issues and Approach

19

providing new building, furniture,

equipment and other infrastructure

items. Similarly hospitals are upgraded

from Taluk level to District level without

providing basic infrastructure. New

Institutions such as schools, hospitals,

etc. are started without providing

buildings, equipment and other capital

items by the State Government. In these

cases the additional financial burden is

transferred to Local Governments,

without providing financial support from

State Government. The Commission

feels that it is an unhealthy practice which will destabilize the finances of the

LGs and should be curtailed.

Improving Efficiency in plan formulation and implementation

2.45 The poor plan formulation and

implementation reflect the sad state of

affairs in LGs. In spite of the experience

of two decades of decentralized planning,

things have not improved to a satisfactory level. Institutional,

administrative and attitudinal changes of

functionaries of LGs are needed to

improve things. Enhancing the abilities

of the functionaries to execute things is

also crucial. The Commission feels that

the State Planning Board and State

Government may examine this and take

necessary steps to change the guidelines

for plan formulation and execution,

release of funds and capacity building of

officials and elected members of LGs on

development planning.

Conditionalities attached to Development Fund: A re-visit

2.46 It is reported that the State

Government imposes certain schemes on

the LGs and asks them to spend money

from their Development Fund. The LGs

have complained that this has resulted in

lesser availability of plan funds for their

own schemes. The Commission

considers that it is against the principle

of decentralization. The LGs may be

given full freedom to accept or reject the State schemes which require finance

from their Development Fund.


20

Chapter 3 State Finance Commissions of Kerala:

A Revisit3.1 The ToR of the Commission

empowers to revisit the

recommendations of the previous four

SFCs and to make suggestions and

recommendations on those

recommendations which had been

accepted by Government, but which

have not been opertionalised so far.

Article 243-I of the Constitution of India

provides for setting up of Finance

Commission at the expiration of every

fifth year by the Governor of State to

review the financial position of the

Panchayats and to make

recommendations. Article 243- Y

provides that the Finance Commission

constituted under Article 243-I shall also

review the financial position of the

Municipalities and make

recommendations. Section 186 of the

Kerala Panchayat Raj Act, 1994 and

section 205 of the Kerala Municipality

Act, 1994 deal with the constitution of

Finance Commission in the State.

3.2 Kerala is considered as a pioneer in

the field of decentralization process.

Local Governments have been

transformed into third stratum of

Government, both in letter and in spirit,

in Kerala. More functions than that

envisaged in the Eleventh and Twelfth

Schedules to the Constitution of India

have been transferred to the Panchayats

and Municipalities in the State. The

State has been transferring not less than

25% of the total plan outlay to the LGs.

Besides functions and funds, sufficient

functionaries have also been made

available at the disposal of LGs. Thus,

the State has been able to meet the

general criteria of transfer of 3Fs- Fund,

Functions and Functionaries- to LGs.

3.3 Reaffirming her commitment to

decentralized democracy, Kerala has

been in the forefront in constituting

State Finance Commissions promptly.

The First SFC was constituted way back

on 23rd April 1994. Subsequent

Commissions were set up at the

expiration of every five years. Details

about the composition of Commission,

number of recommendations made,

accepted and implemented, dates of

submission of reports etc. of the

previous four State Finance

Commissions are given in Table 3.1 and

3.2.

State Finance Commissions of Kerala: A Re-visit

21

Table 3.1: Details of the previous four State Finance Commissions

Name of Commi-

ssion

No. and date of notification constituting

the Commission

Chairman and Members

No. of Recommendations

No. of Recommend

ations accepted

No. of Recommen

dations implement

ed First SFC 31354/SSI/94/

Fin. dt. 23-4-1994

Chairman: Shri. P.M.Abraham Members: Shri. K. Mohandas Shri. K.A. Ommer

69 63 25

Second SFC 33384/SFC-AI/99/Fin. dt.23-6-1999

Chairman: Dr.Prabhat Patnaik Members: Dr.K.M. Abraham Shri.S.M.Vijayanand

49 43 13

Third SFC 30308/SSI/04/Fin. dt.20-9-2004

Chairman: Shri. K.V. Rabindran Nair Members: Shri. V.S. Senthil Shri. P. Kamalkutty

32 30 10

Fourth SFC 42650/Admn. A1/09/Fin. dt.19-09-2009

Chairman: Prof.M.A. Oommen Members: Shri.S.M. Vijayanand Smt. Ishita Roy

Part I-46

Part II-105

45

95

18

7

Recommendations of the previous SFCs

3.4 The First SFC was set up

immediately along with the enactment

of the Kerala Panchayat Raj Act, 1994 but

before the enactment of the Kerala

Municipality Act, 1994. At the time of

the constitution of the Commission

there were no District Panchayats or

Block Panchayats in the State. The

Commission had to submit its report

within six months from the date of

functioning of the new system of local

governance after the 73rd and 74th

amendments to the Constitution and

without much idea about

Table 3.2: Details of the previous four State Finance Commissions Name of

Commission Date of submission of

Report Date of placing before the State

Legislature

Award Period

First SFC 29-02-1996 13-03-1997 1996-97 to 2000-01 Second SFC 08-01-2001 07-01-2004 2001-02 to 2005-06 Third SFC 23-11-2005 16-02-2006 2006-07 to 2010-11 Fourth SFC Part - I 22-01-2011

Part - II 31-03-2011 24-02-2011 22-03-2012

2011-12 to 2015-16


22

decentralization process. However, it

made recommendations to lay the

foundations of the present system of

transfer of resources to LGs. Major

ideas put forward by the First SFC are

noted below:

(a) Devolution of a fixed percentage of

certain taxes and a share of State

revenue to Local Governments

(b) Introduction of the principle of

formula based transfer of fund

(c) Importance of maintenance of

assets and calculation of

maintenance requirement based on current replacement cost

(d) Rationalisation of tax structure of

LGs

(e) Moving away from tied fund to

untied fund

(f) Continuous data collection on Local

Government Finances

3.5 The Second SFC was constituted at

the infant stage of big bang

decentralization. It made revolutionary

recommendations as to the devolution

of funds. The Local Governments have

been made to enjoy the benefits of tax

buoyancy in the State ( and also to face

negative or declining growth rate of tax

collection). This Commission suggested

to transfer funds from the Consolidated

Fund of the State to the Local

Governments in three channels, viz.,

a) General Purpose Grant

b) Maintenance Grant

c) Plan Grant- in- aid

Other major ideas of the Second SFC are

stated below:

(a) Devolution of a fixed percentage of

the State plan outlay as plan fund

for planning and implementing

locally relevant projects

(b) Incentive for increased own

revenue mobilization

(c) Introduction of presumptive

Profession Tax

(d) Introduction of Entertainment Tax

for cable and internet

(e) Regular allocation to the LGs at the beginning of every month

(f) Separate budget document

indicating LG wise distribution of

SFC funds

(g) Introduction of the Bill system of

drawing funds in the place of P.D

Accounts

3.6 The Third SFC which was

constituted in September 2004

submitted its report in November, 2005.

It suggested a fixed amount be devolved

as GPF, Maintenance Fund and Fund for

Expansion and Development in the first

year of award period and a flat 10%

increase in subsequent years. It placed

emphasis on consolidation and

stabilization. Other important proposals

mooted by the Commission are listed

below:

(a) LG wise share of three streams of

funds, viz., General Purpose Fund,


23

Maintenance Fund and Development

Fund during the entire award period

(b) Transfer of SFC funds (except fund

for road maintenance) in non- plan

revenue account under the major

head of account ‘3604’ as

‘Compensation and Assignment to

Local Bodies and Panchayat Raj

Institutions’

(c) Transfer credit SFC funds from the

Consolidated Fund to the Public

Account

(d) Penalisation for the shortfall in

expenditure of Fund for Expansion and Development and Maintenance

Fund

(e) System to discourage delayed use of

funds and for monitoring

performance

(f) Disbursement of welfare pensions

through the departments concerned

(g) Strengthening of functionaries in the

Grama Panchayats

(h) Exemption/ Reduction in taxation

with the recommendations of the LG

concerned

3.7 The Fourth SFC was constituted

under the chairmanship of Prof. M.A.

Oommen. Unlike the previous three

Commissions, the Fourth SFC was

entrusted with the task of suggesting

measures needed for the proper

institutionalization of the

decentralization initiatives in the State

and revisiting the recommendations of

the first three SFCs which had been

accepted by Government but have not

been operationalised. The Commission

suggested gap funding to the GPs which

had shortage of funds as well as

providing maintenance fund based on

assets base of LGs. Other noted

suggestions of the Commission are

enumerated below:

(a) Weightage to deprivation index in inter se distribution of development fund

(b) Special grant to vulnerable GPs

(c) Preparation of Biodiversity Register to be made mandatory in the case of Panchayats

(d) Levy a cess on transfer of property which was assessed under Property Tax

(e) Incentives to those who pay taxes in advance

(f) Introduction of computerised ticketing in cinema theatres

(g) Introduction of PPP projects for LGs

(h) Strengthening decentralization process in the State

3.8 Government had accepted most of the recommendations of the previous four Commissions and implemented almost all of them relating to devolution. Several other accepted recommendations which have a far- reaching effect remain unoperationalised due to a host of reasons (see Annex 3.1, 3.2, 3.3, 3.4 and 3.5). Compared to the first three Commissions, the Fourth SFC, as pointed out earlier, has been entrusted with wider terms of reference such as


24

institutionalization of decentralization process and revisit of recommendations of previous SFCs. It made many recommendations for the proper institutionalization of decentralization initiatives in the State. Out of the 151 recommendations spread in two parts of the Report, only 18 relate to devolution. Remaining 133 are recommendations in the nature of non- devolution. There is a SFC Cell in Finance Department to implement recommendations in the nature of devolution and follow up and monitor accepted recommendations. The implementation of accepted recommendations of non-devolution nature requires legislative measures and is to be followed up by the LSGD where there is no separate mechanism for the purpose. Hence, the Commission recommends to continue the existing Cell in the Finance Department to monitor implementation of recommendations of the State Finance Commission. The Commission also recommends to set up another Cell in the LSGD to follow up and monitor implementation of recommendations except devolution, allocation and release of funds, administration of utilization of fund, monitoring expenditure and data base on LG finance which will be entrusted with the SFC Cell in Finance Department. The Cell in LSGD shall have personnel with sufficient field experience in Panchayat and Municipal matters.

Recommendations of the previous SFCs which need to be operationalised

3.9 Major recommendations of the

previous four SFCs which were accepted

by Government but remain

unimplemented and still relevant shall

be implemented. They are listed below:

First State Finance Commission

(1) Government may undertake a

delimitation of revenue villages to

ensure that no village falls in more than

one L.G.

(2) In respect of advertisement tax, the

Government may fix the minimum rate

chargeable and leave it to Panchayat

or Municipality to fix it above those

rates.

(3) L.G. should be made eligible for 50%

of the building exemption fee.

(4) Cable T.V may be brought under

entertainment tax.

(5) All LGs may conduct a systematic tax

mapping and assign unique premises

number to each premise.

Second State Finance Commission

(6) Grama Panchayat may auction the

right to set up temporary shops in public

land just as Urban Local Governments

are doing under section 376 of the

Kerala Municipality Act.

Third State Finance Commission

(7) For systemic improvement the

following steps may be implemented :

(a) A Demand Collection Balance (DCB)

statement of all revenue receipts

should be prepared and placed before

the meetings of LG once in a quarter

(at least) and that should be discussed


25

by the Council and appropriate

direction given to officials

(b) A statement on revenue collection

and arrear position of LGs should be

placed by Government in the State

Assembly every year for a one day

discussion

(c) For debt position, statement should

be prepared and reviewed in Council

meetings

(d) A list of major defaulters of property

tax should be put up on the notice

boards in each Grama Panchayat,

Municipality and Municipal Corporation. This should be put on

their websites also

(8) Before ordering any exemption/

reduction in tax which is in the domain

of LGs, Government should obtain the

consent of the LG concerned

Fourth State Finance Commission

(9) To give additionally an amount

equivalent to the collection of

Entertainment Tax during the last year

of the tax to each eligible Grama

Panchayat, Municipality and Municipal

Corporation whenever the Goods and

Services Tax is introduced and the Entertainment Tax is merged with it.

(10) The following has to be done in

respect of use of Development Fund and

Maintenance Fund for roads:

(a) A connectivity plan has to be

prepared in all districts

(b) Once a road is taken up it should

be completed in all respects

before another roadwork is taken

up

(c) LSGD may come out with high

quality standards and

specifications to ensure the

longevity of roads

(d) Third party quality assurance

system may be put in place in

partnership with Engineering

Colleges and Polytechnics akin to

the system in place for PMGSY

(e) Whenever Funds are given under

Disaster Relief for repair of flood

affected roads the proportionate share should be given to roads

owned by LGs. The share could be

determined by the District

Collectors after objective

assessment of the damage

(11) To frame Rules expeditiously

enabling the LGs to levy a Surcharge not

exceeding 50% of the property tax to

meet any extraordinary expenses

incurred by them towards any scheme or

project or plan.

(12) The data base of tax shall be

computerized and uploaded in the

public domain as a proactive disclosure

of information to the tax payers.

(13) When the ownership of a property which was assessed under property tax is changed, 50% of the property tax may be levied as a cess on transfer of property from the seller. So also when the occupier of a property is changed and the property gets registered in the Gram Panchayat/ULG and a registration


26

fee equivalent to 25 % of the property tax shall be imposed on the new occupier.

(14) To take urgent steps to frame new Taxation and Finance Rules to enable speedy collection of revenue dues.

(15) To give incentives to those who pay taxes in advance by giving a 1% concession and to discontinue the practice of exempting penal interest at the fag end of the financial year through Government Orders.

(16) To launch a drive to enumerate all professionals and institutions and to map the data suitably.

(17) Entrance fees are collected in many tourist centres like Periyar Tiger Reserve (PTR), Periyar Lake, Pookkode Lake, Edakkal Caves etc., and certain agricultural farms. Houseboats are plying in backwaters and lakes. But the provisions in the Local Authorities Entertainments Tax Act and Rules are not sufficient to bring these activities under entertainment tax. Huge fees are collected for boat-rides, elephant-rides etc. These entertainments also are to be brought under ET Act. Other new areas of taxation for entertainment may also be explored. ET Act and Rules need a re-visit and comprehensive updation.

(18) Periodical revision of the minimum rates of advertisement tax in Corporations, Municipalities, Special Grade Panchayats and other Panchayats taking into account the cost of advertisement in the competing advertisement media and the cost incurred by the society from the

proliferation of hoardings. Considering the negative externalities of the hoardings, it is suggested that the rate of tax of hoardings may be increased substantially so as to have a deterrent effect upon the advertisers. To prescribe and encourage an optimum size of a hoarding larger size may be taxed double the rate so as to disincentivise and discourage larger hoardings.

(19) To issue Service Tax Rules immediately.

(20) It is recommended to suitably update the fee structure and to rechristen the title of the Rules as KPR (Regulation of Trades, Services and Industries) Rules, instead of the present archaic title of ‘Licensing of Dangerous and Offensive Trades and Industries Rules’.

(21) Home stays have to be registered with the LGs.

(22) Local Self Government Department may come out with a maintenance manual separately for roads and non - roads assets.

(23) The recurring costs of institutions transferred to Local Government like electricity charges, water charges, fuel charges, repairs of vehicles and equipments, cost of consumables etc. may be met from general purpose fund as decided by the Local Government. For essential expenditure like telephone charges, water charges, fuel charges, essential stationery, rent, the estimated amount for an institution based on the actual in the previous year may be


27

released in advance to the implementing officer.

(24) Web-based software may be developed and deployed at the levels of LGs and treasuries with a district level terminal so that financial transactions shall be validated as per the provisions in the budget and shall be monitored online.

(25) The period of limitation of recovery of dues may be extended to 15 years.

(26) Minutes of meetings of Local Governments should be prepared within 24 hours and entered into a web-based software capable of tracking changes made by the elected head. Formats for agenda and minutes may be indicated for the main categories which come up for decision usually.

(27) For payments of regular items of expenditure of transferred offices and institutions Local Government may transfer the annual estimated amount within normative ceilings prescribed by Government to the head of office so that smooth payments are made.

(28) The practice of permissive sanctions may be done away with and Local Governments having own revenues be allowed to spend a portion of their own revenue surplus for extraordinary items subject to an annual ceiling.

(29) The roles and responsibilities of staff transferred to Local Governments and nuances of the relationship between elected members and office holders and permanent officials need to be set out in detail.

(30) The liability of elected members and officials needs to be clearly spelt out.

(31) At the Local Government level, there is an urgent need to integrate plan with the budgetary process. There should be a single document covering all items of receipts and expenditure passed by each Local Government by March, every year including the annual plan. To this end the Budget Rules may be thoroughly recast with adequate provisions for participatory planning and budgeting. The Rules should incorporate provisions for transparency; there should also be adequate provisions to ensure the integrity and sanctity of the budget, especially in relation to forecasting of revenues and estimating of expenditure.

(32) Suitable integration of softwares relating to revenue (Sanchaya), Planning (Sulekha), Assets (Sachitra) and Pay Bills (Sthapana) with ‘Saankhya’ may be effected.

(33) One Assistant Engineer is needed in every Grama Panchayat.

(34) e-governance should be completed in the following areas: Accounts, Distribution of pension, Preparation of estimates and work bills, Grievance redressal, Issue of licences and permits, Establishment matters and Asset accounting.

(35) Social audit may be made statutory and elaborate rules prescribed for its conduct and follow up on recommendations.

(36) The performance audit system should be revamped to make it an


28

effective internal audit system which is corrective rather than fault- finding. It should not do formal audit.

(37) In order to improve the quality of formal audit, an Audit Manual may be prepared.

(38) The issue of levying taxes on the properties of Central Governments may seriously be taken up with the Government of India.

Recommendations

1. The Commission recommends to continue the existing Cell in the Finance Department to monitor implementation of recommendations of the State Finance Commission. The Commission also recommends to set up another Cell

in the LSGD to follow up and monitor implementation of recommendations except devolution, allocation and release of funds, administration of utilization of fund, monitoring expenditure and data base on LG finance which will be entrusted with the SFC Cell in Finance Department. The Cell in LSGD shall have personnel with sufficient field experience in Panchayat and Municipal matters (para 3.8).

2. Recommendations of the previous four SFCs detailed at para 3.9 shall be reaccepted and implemented without any further delay (para 3.9).


29

ANNEX - 3.1 Recommendations of the First SFC –Not/ partially implemented by Government of Kerala

Sl. No

Recomm endation.

No. Recommendation Action taken Status of

Implementation

1 2 Government may undertake a delimitation of Revenue Villages to ensure that no Villages falls in more than one Panchayat.

Accepted

Not implemented

2 21 The State Finance Commission has recommended the introduction of a system of collecting a tax on sale of land from land owners at the time of sale of property. When such a system is introduced Government can do away with the provision under section 201 under which Panchayats can levy a land cess.

Accepted

Partially implemented. Did not implement a system of collecting a tax on sale of land from land owners at the time of sale of property. Did away with provision 201

3 22 In respect of Advertisement tax the Government may fix the minimum rate chargeable and leave it to Panchayat or Municipality to fix it above those rates.

Accepted

Rules to be implemented

4 25 Instead of specifying a unique rate of license fee, etc. Government may specify only the minimum rate and leave it to the Local Bodies to fix rates above it except in the case of births and deaths.

Accepted

Not Implemented

5 27 Provision may be included in the Kerala Municipality Act, 1994 and Kerala Panchayat Raj Act, 1994 for the Local Bodies to collect a daily fee from person unauthorisedly using road porombokes without in any way conferring on such persons any right.

Kept for detailed

examination by LSGD

Not Implemented

6 28 Government should examine whether it is possible to require that all power of attorneys are compulsorily registered before any transaction is concluded

Accepted in principle and

left the matter to the Taxes department

Not Implemented


30

regarding the property and the power of attorney itself is subject to Stamp Duty.

7 38 With the activation of the planning process contemplated in the P.R.I. Legislation, the untied funds should taper off.

Accepted A different system was introduced

8 48 Building Tax collected by Government under the Kerala Building Tax Act, 1975 may be exclusively assigned to the GPs and Municipalities.

Accepted

Not implemented

9 49 A portion of the income from the sale of Court fee Stamps may be earmarked for the Local bodies.

Fixed at 25% of the sale of court fee stamps

Not implemented

10 50 Local Body should be made eligible for 50% of the Building Exemption fee.

Accepted

Not implemented

11 53 District Panchayats may be empowered to levy a tax on the sale price of all immovable properties within the District where the price is Rs.25,000 or more at the rate of 1% of the sale price.

Accepted

Not implemented

12 54 Cable television operators may be required to pay annual license fee as well as entertainment tax.

Recommended with

modification that the rate

fixed by the Commission may be maximum

Not Implemented

13 56 All Local Bodies to conduct a systematic tax mapping followed by assigning unique premises number to each premise.

Recommended

Not Implemented

14 57 Government may appoint a small expert group which will go in to the whole question of the format of budget and other related matters of Local Bodies.

Recommended

Not functionalized

15 58 Government should review the whole arrangements for auditing and accounting of Local Bodies.

Recommended

Not completed


31

16 62 If a Local Body requires special type of lamps, the full cost of installation will be collected from the Local Body and energy charges collected on metered basis.

Recommended

Not Implemented

17 67 Local Bodies should be competent to execute civil works financed out of funds raised from public on the basis of estimates prepared by architects and without the intervention of any Government agency in the award of supervision of work.

Endorsed

Not implemented


32

ANNEX - 3.2 Recommendations of the Second SFC -Not/ partially implemented by Government of Kerala

Sl.

No

Recomm endation

No. Recommendation Action taken

Status of

Implementation

1 9 (1) For Property Tax the recommendations of the First SFC may be operationalised and the following scheme is suggested for classifying buildings and fixing the tax. (i) Location Zone - Four Zone (ii) Type of building – (a) Ordinary Building. (b) Medium type Building. (c) Luxury building. (iii) Type of use - (a) Commercial use (b) Non- commercial Use (iv) The relative weights for the Zone could be – 1 : 1.5 : 2 : 2.5 (v) The relative weights for the type of building could be- 1 : 1.5 : 2 (vi) The relative weights between non-commercial and commercial use could be- 1 : 3. (vii) Deduction for age and owner occupation may be as provided for in the Kerala Municipality Act

Amended the relevant provisions of the Act. Rules to be framed

Not operationalised

2 9 (3) A dual system of numbering is suggested so that incomplete buildings can get a provisional number and their completion tracked properly.

Accepted

Not implemented

3 9 (5) Entertainment Tax may be introduced for Cable and Internet.

Recommended ET on Cable but not for Internet

Not Implemented

4 9 (6)

In the case of Advertisement Tax the Government may fix the minimum rates for taxation for different kinds of advertisement for different types of locations by issuing Advertisement Tax Rules,which could set out the guidelines for LSGIs to assess the tax.

Accepted and rules amended

Not operationalised


33

5 9 (7) There should be a system of authenticating advertisements. Penal provisions for unauthorized advertisement should be at least five times the normal tax.

Accepted Not implemented

6 9 (8) Conversion tax may be realized at the rate of 5% of the capital value in the case of conversion of paddy lands; Half this rate may be made applicable for other kinds of conversions. In the case of conversions without prior permission a severe penalty of ten times the conversion tax should be realized in the case of conversion of paddy land and an amount equivalent to the conversion tax could be realized in other cases.

Accepted and the rates will be the post conversion rate

Not implemented

7 9(12) In the case of License and permits, which are renewed periodically, 25% of the License fee may be collected as fine for delay beyond a grace period of ten days; this penalty may be increased by 25% for every additional fortnight of delay.

Accepted

Partially implemented

8 9(16) The following fee may be enhanced: (i) Building fee for Theatres. (ii) License fee under the Kerala Places of Public Resort Act. (iii) License fee for Private Markets. (iv) License fee for private slaughter houses. (v) License fee for Brokers, Commission Agents, Weighmen and Measures. (vi) License fee for Butchers, Fishmongers, and Poulterers. (vii) License fee for premises where animals are kept for commercial purposes. (viii) Market Fee. (ix) Gate fee for public halting and parking places.

Accepted



34

(x) Gate fee for slaughter houses. (xi) User charges for burial grounds, burning ghats and electric crematoria

9 9 (18) GPs may auction the right to set up temporary shops in public land just as Urban LGs are doing so under section 376 of the Kerala Municipality Act.

Accepted (maximum period of occupation shall be limited to 15 days)

Not fully implemented

10 10 (1) Rules for levy of Advertisement Tax in GPs and ULBs may be issued immediately

Accepted

Partially implemented. Rules not framed.

11 10(2) Steps to finalise minimum land value for use in registering sales may be completed at the earliest.

Accepted Partially implemented

12 10(3) Tax mapping may be done immediately and unique premises numbering system introduced.


13 10(5) 50% of building exemption fees and regularization fees may be given to the concerned GPs and ULBs.

Accepted

Not implemented

14 10 (6) The question of GPs and ULBs levying daily fee for use of poramboke may be examined and decided by Government without further delay.

Accepted

Not Implemented

15 10 (7) Rationalisation of Revenue Village and GPs/ ULB boundaries may be done in such a way that no revenue village would lie within more than one GP or ULB.

Accepted

Not Implemented

16 10 (8) Shortfall in devolution of assigned and shared taxes vis-à-vis the accepted level may be made good by Government.

Accepted

Not Implemented

17 11 (1) Necessary amendments to the Kerala Panchayat Raj Act and the Kerala Municipality Act may be made to specify the minimum shares of LSGIs, of the Plan grant, Maintenance grant and General Purpose Grant.

Accepted

Not Implemented


35

18 11 (5) A legislative provision may be introduced for indexing non-tax revenue items, and taxes like Property tax, Advertisement Tax and Service Tax. Two-yearly revisions are recommended for non- tax License items and Advertisement tax based on consumer price Index for non-manual workers for Thiruvananthapuram in the case of Urban Local Bodies and Consumer Price Index for agricultural labourers for the state in the case of GPs ; four-yearly revision may be done for Profession Tax and Service Tax.

Accepted

Not Implemented

19 11 (9) Unpermitted diversion of funds should be penalized by charging a penalty of two percent per month from the persons responsible.

Accepted

Not Implemented

20 12 A cell under the joint control of Finance and Local Self Government Departments may be created for concurrent monitoring of all financial matters of LSGIs.

Accepted

SFC cell created under Finance Department


36

ANNEX – 3.3 Recommendations of the Third SFC-Not /partially implemented by Government of Kerala

Sl. No

Recomm endation

No. Recommendation Action taken Status of

Implementation

1 14.4 Additional resources of three types can be raised by LGs, (i) increase in tax and non tax revenues (ii) Public contribution (iii) borrowing. Additional revenue receipts should be raised through systemic improvement in administration of tax and non tax revenue items.

Accepted. Borrowings to be limited to 5% of the own receipts and 5% of the funds for development in case of BP and DP. The limit of 5% not applied for commercial projects

Not implemented

2 14.5 Increase in rates may be done only after examining all the implications and not merely on the ground that there will be consequent increase in revenue receipts. Public contribution should be raised as cash contributions. Borrowing should be done only to a limited extent and there should be a clear schedule for repayment of outstanding debt.

Accepted

Not operationalised

3 14. 6

For systemic improvement, specific steps were listed. • Demand register for the biggest three taxes atleast should be prepared before the end of current financial year • A register indicating the arrears, the period to which they relate should be prepared • A Demand Collection Balance (DCB) statement of all revenue receipts should be prepared and placed before the meetings of the LGs once in a quarter and should be discussed by the Council and appropriate direction given to officials • Review of tax collection and realization of non-tax revenue

Accepted

Operationalised. Not Implemented. Not Implemented Discussed only in the first Grama


37

should be discussed in Grama Sabhas and ward meetings once in a quarter • A statement of revenue collection and arrear position on LGs should be placed by Government in the State Assembly. • For debt position DCB statement should be prepared and reviewed in Council meetings as well as in Grama Sabhas and Ward Committees. • A list of major defaulters of property tax should be put up on the notice boards and websites of LGs.

Sabha Implemented Submitted part of Administration report Not implemented Not implemented

4 14.11 If the amounts (for maintenance and development) remaining in the Public Account to the credit of individual LGs on 31st March closing, is more than 10 (ten) percent of the total amount released (deposited in the Public Account to the credit of that LG) during that financial year, the excess over ten (10) per cent will be reduced from the budget provision for that LG for next year

Accepted

Amount changed to 20% of the total amount

5 14.14 There should be four bank accounts for each LG (1)for traditional functions expenditure, (ii) for maintenance expenditure (iii) for expenditure on development of services and institutions (now known as decentralised plan) (iv) for agency functions like State sponsored schemes, centrally sponsored schemes, welfare pensions etc.

Accepted

Not Implemented as bank account but as treasury account

6 14.15 Own tax and non-tax receipts and tax share for traditional functions will be the inflow in the first account. Tax share from State Government for maintenance will be the inflow in the second account. Tax share for development will be the inflow in the third account. Funds received

Accepted

Not implemented as bank account but as treasury account


38

from State and Central agencies should be the inflow in the fourth account. There should be a separate stream of inflow and outflow for borrowed funds, their repayment and for the public contribution. The details of these accounts will have to be worked out in consultation with the Accountant General and Director of Local Fund Audit.

7 14.16 It is essential to have a Finance and Accounts Wing even in Grama Panchayats. The staff of the Performance audit can also be used to strengthen this structure. The personnel so appointed will be the nucleus of a Finance Wing in LGs.

Accepted in principle

Partially implemented . Post of an Accountant created and posted

8 14.17

Major expenditure proposals (over a limit laid down depending on the volume of financial transactions of each LG) should be seen by that unit, before the Secretary of the LG clears it. After the Secretary clears the proposal it should be seen by the Chairperson of the respective standing Committee and the Chairperson of the Finance Standing Committee before approval by Chairman/Council. After the proposal is so approved, cheques will have to be prepared for drawal of funds. Such cheques should be signed both by the Secretary and the Chairperson of the Finance Standing Committee.

Accepted

Not implemented as such. A different procedure is followed and finance wing is not constituted in GPs

9 14.18 It will be the duty of the Finance Wing and the Secretary to point out the pros and cons of a decision proposed to be taken. If higher authorities (Chairpersons of Standing Committees, Deputy Chairperson,Chairperson) overrule them, they will have to own the responsibility for that decision.

Accepted

Finance wing is not constituted in the GPs

10 14.19 There should be a clear system to discourage delayed use of funds.



39

11 14.20 There should also be a system for monitoring performance .

Accepted

Not implemented

12 14.21 The new system of fiscal freedom can be put in position only after necessary staff are deployed, accounting details worked out and monitoring agencies formed. The new system should come into force in 2008-09.

Accepted

Not implemented

13 14.23 If however the Government want that LGs should have a higher share of State Plan (depending on Government policy) the difference between funds available with LGs and that share of outlay should be given as grant by Government to LGs.

Accepted

Not implemented

14 14.25 To update the financial profiles from time to time, make a resources assessment of LGs each year before finalising the size of the decentralised plan to be implemented by LGs and also to make other studies relevant in this area, a 'Board of Fiscal Research' headed by the Chief Secretary may be constituted.

Accepted

Not implemented

15 14.28 Work of disbursement (not the selection of beneficiaries) of welfare pensions may be transferred to the concerned Departments.

Accepted. Instead of transferring this to individual Departments it will be centralized at Finance or Directorate of Treasuries

Not Implemented. Five types of pension are disbursed under DBT scheme in which the amount is directly deposited to the bank accounts of the beneficiaries.

16 14.29 Some addition to staff strength of GP may be unavoidable.

Tried to solve through re-deployment.


17 14.30 In consultation with Accountant General and Director of Local Fund Audit, a limit should be fixed on the number of days (in a month) when audit parties of any organisation would visit LGs.

Accepted

Not implemented

18 14.32 Before ordering any exemption/ reduction in taxation which would adversely affect LGs, Government should obtain the recommendation of the LGs.

Accepted

Not implemented


40

ANNEX - 3.4 Recommendations of the Fourth SFC: Part - I Report - Not/partially implemented by

Government of Kerala

Sl. No.

Recomm endation

No. Recommendation Action taken

Status of Implementati

on 1 11.1.7 The Commission has recommended to

give additionally an amount equivalent to the collection of Entertainment Tax during the last year of the tax to each eligible Grama Panchayat, Municipality and Corporation whenever the Goods and Services Tax is introduced and the Entertainment Tax is merged with it.

Accepted in

principle

Action at the time of introduction of GST

2 11.1.10 The Commission felt that time has come for switchover to a distribution formula taking into account the asset base of LGs. Since the data can be fine tuned only with intense effort which would take at least nine months, the Commission has recommended that the maintenance funds be distributed in the first year according to available data with the proviso that once the data are streamlined any shortfall or excess with reference to the final data should be made good in the 2nd year i.e., 2012-13. Thereafter the distribution on the basis of the final assets base could be continued during the period of the award.

Suggestion has been accepted

Not implemented

3 11.1.11 The Commission has recommended the following in respect of use of Development Fund and Maintenance Fund for roads. i) A connectivity plan has to be prepared in all districts by utilizing the technical support of NATPAC. It is learned that a scientific road mapping exercise using GIS technique has been successfully implemented by West Bengal Rural Development Agency. It is suggested that NATPAC would tie up with this agency to utilize its know-how in demarcating roads. The prioritization should be done by the LGs based on mutually agreed



41

objective criteria. ii) Development Fund and Maintenance Fund should be used only for construction or upgradation of black topped or concrete roads. For earthen roads the own fund of LG or schemes like MGNREGS/AUEGS be utilized. iii) Once a road is taken up it should be completed in all respects before another roadwork is taken up. iv) LSGD may come out with high quality standards and specifications to ensure the longevity of roads. v) Third party quality assurance system may be put in place in partnership with Engineering Colleges and Polytechnics akin to the system in place for PMGSY vi) Whenever Funds are given under Disaster Relief for repair of flood affected roads the proportionate share should be given to roads owned by LGs. The share could be determined by the District Collectors after objective assessment of the damage.

4 11.1.25 The Commission has recommended to make mandatory for the Panchayats to constitute Biological Diversity Management Committees and to prepare People’s Bio Diversity Registers (PBRs) as per the spirit of the Biological Diversity Act, 2002 and each Gram Panchayat shall spend the required amount (up to Rs.100000) for preparation of the Biodiversity Register from the Development Fund

Accepted Given directions to LGs to implement the recommendation. vide Circular No.63664/DA1/2011/LSGD Dt.02/12/11.

5 11.2.2 As per the Amendment Act, Section 208 of the Kerala Panchayat Raj Act and 230(2) of Kerala Municipality Act have also been revised to enable the Local Governments to levy a surcharge not exceeding 50% of the property tax to meet any extraordinary expenses incurred by them towards any scheme or project or plan. The Rules need to be framed expeditiously.



42

6 11.2.3 The data base of tax shall be computerized and uploaded in the public domain as a proactive disclosure of information to the tax payers. Creation of a GIS based property tax database to provide additional information about properties, their change in usage, additional construction etc will be of much help to streamline the assessment. It may be useful to note that the Kolkata Municipal Corporation has created a GIS database of Property Tax and the assessment of tax etc. is being done with the help of a special software; there was 30 percent year on year increase in property tax as a result of enterprise wide approach of IT implementation.


7 11.2.4 The Commission has also recommended that Government may look into the possibility of bringing the land developed for non-agricultural purpose into the property tax domain, as the change in land use pattern is gaining unusual momentum all over the State in recent times. For this purpose the present definition for “property” in section 203 (1) as “building (including the land appurtenant there to) situated within the area of the village panchayat” is insufficient. Property for the purpose of Sec. 203 of Kerala Panchayat Raj Act and Sec 233 of Kerala Municipality Act needs to be clearly redefined.


8 11.2.5 The land value varies grossly from place to place and hence it is prudent to fix only the minimum rate by Government and to let the LGs free to determine the rate according to the land value etc. of the particular LG.

Accepted

Not implemented

9 11.2.7 It is also proposed that when the ownership of a property which was assessed under property tax is changed, 50% of the property tax may be levied as a cess on transfer of

Recommendation has been accepted subject to the condition that the cess on transfer of

Not implemented


43

property from the seller. So also when the occupier of a property is changed that shall be got registered in the Grama Panchayat/ULG and a registration fee equivalent to 25 % of the property tax shall be imposed on the new occupier.

property and registration fee recommended by the Commission are one time and the registration fee shall apply only to non-residential property.

10 11.2.8 As per the Kerala Municipality Act 1994 Section 539(1) the period of limitation for the collection of dues of urban local governments is three years. If the loss is due to the inaction on the part of the officers concerned to take appropriate action in time it can be realised with 12% interest thereon from such officers vide Section 539(2). The intention of the Legislature is speedy collection of dues for developmental activities. But this provision is not strictly followed and huge amount is lost every year. If legislative intention is fulfilled in the right spirit tax collection can be made more effective and thereby huge losses can be curtailed. Taxation and finance Rules schedule II Rules 31 and 32 give ample punitive power to the Municipal Commissioners to collect dues. But in the Kerala Municipality Act 1994 the executive officer of the Municipality is renamed as Municipal Secretary who shall be an officer of the government borne on such cadre as may be prescribed by the government whereas Municipal Commissioner is a person appointed through the Municipal Commissioners Recruitment Rules 1964. As the punitive powers vest with the Municipal Commissioner as per the existing Taxation and Finance Rules, Municipal Secretary is unable to take coercive steps to collect tax dues. So the Commission recommends to take urgent steps to frame new Taxation and Finance Rules to enable speedy collection of revenue dues.

Accepted

Not implemented


44

11 11.2.9 Penal interest for non-payment of Property Tax in time has been reduced to 1% from 2% as per the Amendment Acts 2009. The Commission has also recommended to give incentives to those who pay taxes in advance by giving a 1% concession. Exempting penal interest at the fag end of the financial year through government orders is against the statutory provisions and the will of the Legislature is defeated. Hence this practice should be discontinued as it results in huge loss by way of interest.

Suggestion has been accepted

Not implemented

12 11.2.10 In a sample study conducted by the Commission, it was revealed that the demand for profession tax for each half year is not being settled in time and that all the potential tax-payers are not being brought under the tax net. In a majority of LGs the list of traders for assessing profession tax is not being maintained with up- to-date entries. This is the case with the list of professionals. The finance standing committee may be directed to monitor this as a statutory function. A drive to enumerate all professional and institutions may be launched and the data mapped suitably. Data may be obtained from the Commercial Taxes, Labour and Factories and Boiler’s Department, on Trades, Plantations, Business and Industries.

Recommendation has been accepted

Not implemented

13 11.2.11 To streamline collection of Entertainment Tax from cinema theatres, computerised ticketing may be introduced immediately. Simultaneously a study to classify theatres may be got done, and a seat-based tax system introduced as appropriate to the location and class of the theatre.

Accepted

Not implemented

14 11.2.12 Entrance fees are collected in many tourist centres like Periyar Tiger Reserve (PTR), Periyar Lake, Pookkode Lake, Edakkal Caves etc., and certain agricultural farms. House boats are



45

plying in backwaters and lakes. But the provisions in the Local Authorities Entertainment Tax Act and Rules are not sufficient to bring these activities under entertainment tax. Huge fees are collected for boat-rides, elephant- rides etc. These entertainments also are to be brought under ET Act. Other new areas of taxation for entertainment may also be explored. ET Act and Rules need a re-visit and comprehensive updation.

15 11.2.14 Even though there is ample provision in the Act and Rules for collection of Advertisement Tax, many LGs are reluctant to explore this potential. The reason for this reluctance on the part of the GPs needs special attention. The Commission has suggested that the minimum rates of advertisement tax in Corporations, Municipalities, Special Grade Panchayats and other Panchayats may be revised periodically taking into account the cost of advertisement in the competing advertisement media and the cost incurred by the society from the proliferation of hoardings. Considering the negative externalities of the hoardings the rate of tax of hoardings may be increased substantially so as to have a deterrent effect upon the advertisers. An optimum size of a hoarding may also be prescribed and larger size may be taxed double the rate so as to disincentivise and discourage larger hoardings.

Accepted

Not implemented

16 11.2.15 As per the existing statutes, service tax shall be levied by the Grama Panchayat/ULB subject to the minimum rate fixed for sanitation, water supply, scavenging, street lighting and drainage wherever such services are provided by the LGs. This provision of the statute is not being exploited by majority of LGs. This indifference of the LGs indicates their reluctance in the exploration of own

The Recommen dation has been accepted and the term ‘service tax’ shall be renamed as ‘civic service tax’

Not implemented


46

source revenue. Service Tax Rules may be issued immediately.

17 11.2.16 As it is difficult to make an impact assessment on each and every trade or industry, the Commission has recommended that the fees structure may be suitably updated taking all these aspects into consideration. A department committee of experts can examine this aspect. The title of the rules may be rechristened as KPR (regulation of trades, services and industries) Rules, instead of the present archaic title of ‘Licensing of dangerous and offensive trades and industries rules’.

Accepted

Not implemented

18 11.2.17 In the existing rules, there are two tables viz. Table III and IV for imposing fees for installation of machinery. But the proviso 2 of Rule 18 has made these tables illogical and contradictory to the objective. This anomaly may be rectified suitably. The proviso 2 of Rules 18 shall be deleted. The feasibility of unifying table III and IV may also be considered.

Accepted

Not implemented

19 11.2.18 Innumerable home-stays are mushrooming in LGs and the trend is still growing. Most of them are not registered with the District Tourism Promotion Council (DTPC), and many of them do not have the required No Objection Certificate (NOC) from the local police station. They are not being registered in LGs either. Home-stays, being an important part of responsible tourism, may be registered by the LGs.

Accepted

Not implemented

20 11.2.21 As per the present Rules the total valid period of the permit shall not exceed nine years. There are instances of delay caused due to some unforeseen contingencies. In the case of such buildings even though the construction is started within the valid period of permit and within the Rules, local government cannot

Accepted

Not implemented


47

regularise the construction and to bring it under regular assessment of tax for the sole reason that the period exceeded nine years. So the Commission recommends to levy a compounding fee of three times the permit fee in force at the time of regularisation.

21 11.2.22 The Resident’s Association movement is very strong in Corporation and Municipal areas throughout the State. The local governments may rope in the Residents Associations to create tax consciousness among the residents and launch a campaign for tax awareness and compliance. The Bangalore experiment initiated by Janagraha could be suitably adopted.


22 11.2.23 The Commission has recommended to institutionalise a kind of quid pro quo for the additional resource mobilisation done by the Residents Association. For example, the Residents Associations that have consistently registered high rate of growth in revenue collection from their area may be allowed to use a portion of the revenue for repairing the roads or installing mercury lamps or whatever way they would like to spend money for common purpose.

Accepted

Not implemented

23 11.2.24 As an exercise in naming and showing of defaulters of tax/non-tax payments by publishing their names on the website of the local government concerned may be initiated.


24 11.3.1 The following recommendations were made by the Commission in respect of borrowings and Bonds : - A Borrowing 1. The present rules issued under the Kerala Local Authorities Loans Act are too brief and procedural. The Rules need to be expanded to cover aspects like borrowing capacity, process for determining viability of projects, safeguards to ensure proper repayment

Recommendation has been accepted. KLGDF will be operated as an asset management company.

The Local Fund Audit Director sent a copy of the master data on borrowing of Local Self Government and the same was forwarded to the LSGD for uploading in the Web site.


48

of loans and measures needed in cases of default. 2. Only projects which can be funded from the potential revenue stream or from escrowing of Service Tax should be allowed for borrowing purposes. 3. By and large schemes which involve repayment from Government transfers should be avoided. If a LG is particular to take an annuity based project with the option to repay the loan using the transferred funds, the project period should not at any rate exceed the tenure of that LG. It is not fair to burden future generations of LGs by committing their funds for repayment of loans borrowed by the current batch of LGs. 4. The proposal for borrowing needs to be accompanied by a Detailed Project Report (DPR), the preparation of which could be got done by professionals or agencies accredited through a transparent process by KLGDF. The DPRs should clearly state the future cash flows and the repayment schedule. 5. A State level Technical Advisory Group should be constituted under KLGDF for vetting the DPRs. This professional expert group should not take more than a month for vetting and its comments should be presented before the State level Committee for approval of PPP Projects. 6. A master data base of the borrowings should be available with the LSGD and also the Director of Local Fund Audit. It should also be made available in the public domain through the website of LSGD. 7. There should be centralized monitoring of all schemes where borrowing has been permitted by Government. This should be on a quarterly basis to enable Government to act immediately on default.

Rest of the items remain unimplemented


49

C Issue of Bonds 1. 1. An action plan should be put in place to improve the credit rating of Thiruvananthapuram and Kochi Corporations with definite time limits. This could be got prepared, implemented and monitored by KLGDF. 2. KLGDF should conduct credit rating of the remaining three City Corporations viz., Kollam, Thrissur and Kozhikode and also municipalities which have the potential for raising bonds like Kottayam and Kannur.

Accepted

Not implemented

25 11.4.1 The Commission has made the following recommendations on accounting: 1. An Account Cadre as noted below to be put in place in all LGs immediately.

Grama Panchayats : 1 Accountant Block Panchayats : 1 Accountant District Panchayats : 2 Accountants Municipalities : 2 Accountants ( 3 in big municipalities and one in small municipalities with population less than 50000) Corporations : 5 Accountants (Posting at the entry level to be made with a qualification of at least B. Com. at a grade equivalent to Upper Division Clerk). 2. Accountant General may be requested to launch a special drive to verify the accounts of LGs as a one-time exercise. For this purpose staff from the Directorate of Local Fund Audit, Performance Audit Authority and Finance Inspection Wing may be seconded. 3.There should be a system of monthly passing of accounts by the Finance Standing Committee. Simple formats may be developed for this purpose. 4. The monthly accounts passed by the Finance Standing Committee should be consolidated at the District level by the Deputy Director of Panchayats in the case of Grama

Recommendation has been accepted. The implementation of the recommendation on the Accounting Cadre shall be subject to the condition that the same should be implemented with the own resources of the Local Governments concerned and should not result in additional financial commitment to the State Government.

There are Accountants in GPs and BPs. Rest remains un implemented


50

Panchayats, at the State level, by the Commissioner of Rural Development for Block Panchayats and District Panchayats and by the Director of Urban Affairs for ULGs. All these should be submitted to the State Performance Audit Authority. Information Kerala Mission may be asked to develop a simple software for the submission, collation and analysis of the data on monthly accounts. 5. Severe punitive action may be taken against those officials who commit serious errors and lapses in account keeping. 6.The software used by SFC-IV may be examined for adoption. This will ensure uniformity and accessibility at any stage.

26 11.5.1 The recommendations of the earlier SFCs which need to be reaccepted and implemented without delay are listed below: 1. Undertake delimitation of Revenue villages to ensure that a GP, Municipality or Corporation contains only whole number of Revenue Villages. 2. In respect of Advertisement Tax, Government may fix the minimum rate chargeable and leave it to the LG concerned to fix the rates accordingly. There should be a system of authenticating advertisements. The penal provision for unauthorized advertisements should be fixed at least five times of normal tax. 3. Similarly for licence/permit fees the freedom to fix the fee above a mandatory minimum fixed by Government may be given to LGs. 4. Cable Television and Internet may be brought under the Entertainment Tax net. 5. All GPs, Municipalities and Corporations should conduct systematic tax mapping on a GIS platform and assign unique premises

Recommendations at Sl. No. 18 has already been operation alised. All other recommendations have been accepted subject to the modification that the condition at Sl.

No.12 should be in addition to disciplinary actions and condition at Sl. No. 17 should be with the specific consent of the Local Government concerned.

Not implemented


51

number to each premise. 7. Conversion tax may be realized at the rate of 5% of the capital value in the case of conversion of paddy lands. If the conversion is without prior permission, ten times the rate should be realized. 8. In the case of licenses and permits which are to be renewed periodically, 25% of the fee may be collected as fine for delays beyond a grace period of 10 days; this penalty may be increased by 25% for every additional fortnight of delay. 9. GPs may be given same powers which Municipalities and Corporations have under Section 376 of the Kerala Municipality Act for auctioning the right to set up temporary shops in public lands. 10. A Demand-Collection-Balance (DCB) statement of all revenue items should be prepared and discussed in meetings of LGs once in a quarter. The summary should be presented in the Grama Sabhas and Ward Sabhas. 11. Legislative provision may be introduced for indexing non-tax revenue items and taxes like Property Tax and Advertisement Tax. Two yearly revisions are recommended for non-tax items and Advertisement Tax based on Consumer Price Index for Non-manual Workers for Thiruvananthapuram in the case of urban LGs and Consumer Price Index for Agricultural Labourers for the State in the case of GPs. For property tax five yearly revisions may be done. 12. Unpermitted diversion of funds should be penalized by charging a penalty of 2% per month from the persons responsible. 13. A Statement of revenue collection and arrear position of LGs should be placed by the Government in the Assembly by 30th September of the succeeding financial year.


52

14. List of major defaulters of property tax should be published in the website of the LG concerned. 17. Before ordering any exemption/ reduction in tax which is in the domain of LGs, Government should obtain the consent of the LGs concerned. 18. An Accounts Cadre should be set up in all LGs. (This is explained in the main Report).


53

Annex- 3.5 Recommendations of the Fourth SFC: Part II Report- Not/partially implemented by

Government of Kerala

Sl. No.

Recomm endation

No.

Recommendation Action taken Status of

implementations

1 17.1 Government had approved an asset maintenance policy way back in 2002. It is recommended that this policy should be suitably adapted and reissued as applicable to local governments.


2 17.2 Both the road and non road assets should be mapped out using Geographical Information System (GIS) and a dynamic database designed so that regular updation is possible. It is suggested that NATPAC may be entrusted with the task of mapping roads and in the case of buildings agencies like Centre for Management Development (CMD), Costford, Socio Economic Unit Foundation, Maitri be entrusted with the task of preparing the details of assets. In order to ensure accuracy there should be a system of certification by the Heads of Institutions in the case of buildings and engineers in the case of roads. The expenses of asset mapping may be suitably deducted from the maintenance fund.

Recommendation has partially been accepted. NATPAC may be entrusted with the task of mapping of the road assets and LSGD may be advised to find out appropriate agency in the case of non-road assets.

Not

implemented

3 17.3 Local Self Government Department may come out with a maintenance manual separately for roads and non roads assets. Till the manual is issued comprehensive guidelines incorporating the recommend ations of the SFC-IV may be issued in supercession of all existing orders and circulars.


4 17.4 The recurring costs of institutions transferred to Local Government like electricity charges, water charges, fuel charges, repairs of

Recommendation has been accepted subject to the condition that the



54

vehicles and equipments, cost of consumables etc. may be met from non-road maintenance fund or general purpose fund as decided by the local government. For essential expenditure like telephone charges, water charges, fuel charges, essential stationery, rent, the estimated amount for an institution based on the actuals in the previous year may be released in advance to the implementing officer. Norms may be prescribed by Local Self Government Department for making this recommendation fully operational.

amount may be released in 2 to 4 instalments as decided by the LG concerned

5 17.5 As regards stand-posts of Kerala Water Authority it is recommended that all be converted into metered domestic connection. If the Local Government so decides it can use non-road maintenance fund also for this purpose. This conversion has to be made mandatory and completed by the financial year 2012-13.


6 17.6 Government should see that payment of current dues to Kerala Water Authority and Kerala State Electricity Board should be made the first charge on the own revenues/General Purpose Fund of Grama Panchayats, Municipalities and Corporations. The Secretary of the Local Government concerned should be the responsible authority for paying the dues in time under intimation to the elected body and penalties due to delay would be the personal liability of the Secretary concerned.

Accepted

Not implemented

7 17.9 The own office buildings of Block Panchayats and District Panchayats and assets like ferries, burial and burning grounds, nursery schools, veterinary and medical institutions, own welfare institutions like poor homes, old

Accepted

Issued GO (Ms) No. 320/2012/Fin dated 4-6-12. Comprehensive guidelines for utilizing


55

age homes, BUDS schools etc. may be included as eligible for maintenance using non - road maintenance fund.

maintenance fund is yet to be issued

8 17.11 While non-road maintenance fund cannot be diverted for any other purpose the local government may be given freedom to spend road maintenance fund for any of the items allowed under non-road maintenance.


9 17.12 In order to evolve a viable and doable methodology in the preparation of maintenance plans for roads and non-road assets LSGD may carry out a three-months action research programme in partnership with NATPAC (for roads) and CMD (for buildings) covering fourteen Grama Panchayats (One in each district), four Block Panchayats, two District Panchayats, four Municipalities and one Corporation.


10 17.13 The quarterly expenditure targets may be monitored closely and follow-up action taken to improve expenditure. A rigorous capacity building has to be undertaken to train LGs to achieve these targets. From the 12th Five Year Plan expenditure of 60% at the end of the third quarter may be made mandatory and shortfalls penalized by future cuts equivalent to 50% of the amount of short spending.This matter must be examined by the Audit Department and should seek satisfactory explanations.


11 17.14 The registers being maintained by Local Governments need to be simplified and rationalized and be made easily amenable for IT applications. It is suggested that a small Expert Group may be constituted to interact with Local Government officials and the departments concerned and come

Recommendation has been accepted. The Expert Group may be constituted under the Chairmanship of AS (SFC Cell) with representatives of

Not implemented


56

out with suggestions within three months of the acceptance of this Report.

LSGD, IKM, Director of Panchayats and Director of Urban Affairs as members.

12 17.15 There should be zero tolerance of the tendency not to close cash books every day and in computerized system, not entering receipts and payments daily. Mobile teams may be constituted to conduct surprise checks and this should be followed up by stringent punitive action wherever non-compliance of instructions is reported. The following officers may be put in charge of inspecting cash books of at least 10% of the Local Governments every month and report regularly to the heads of department concerned and to the Government in the case of District Panchayats Corporations/ Municipalities – Regional Director of Urban affairs. Village Panchayats – Deputy Directors and Assistant Directors Block Panchayats – ADC (General) District Panchayats – District level officers of the Finance Inspection Wing In computerized system, daily print out should be attested by the Secretary at least for one year. Proforma vouchers may be prescribed for different categories as appropriate so that uniformity is ensured.

Recommendation has been accepted with the modification that periodical report of inspection will be forwarded to the SFC Cell. The SFC Cell will conduct random inspection over and above this.

Partially implemented. G.O(Ms)No. 298/2012/Fin dated 24/05/2012 has been issued in this respect

13 17.16 Web-based software may be developed and deployed at the levels of LGs and treasuries with a district level terminal so that financial transactions shall be validated as per the provisions in the budget and shall be monitored online. The district level

Recommendation has been accepted in principle.

Not implemented


57

monitoring shall be entrusted with LSGD.

14 17.17 The procedures to be followed by the Finance Standing Committee to review different aspects of financial management and to scrutinize the transactions and records may be issued in the form of Rules.


15 17.18 The Budget Manual suggested earlier should detail procedures for re-appropriation and to ensure appropriation control. Supplementary budgets may be allowed twice in a year in September and in January – this includes plan.


16 17.19 Revenue estimates should not be in excess of the average annual growth over the previous three years. If there are rate increases of taxes/non-tax items then the proportionate increase should be allowed. This should be ensured through legislation. Any shortfall of more than 10% of the estimate may be viewed as malfeasance for action by the Ombudsman.

Accepted

Not implemented

17 17.20 A format may be prescribed for reconciliation of expenditure figures to be carried out before the 15th of the succeeding months. Treasuries should honour bills only after the reconciliation is done.


18 17.21 The period of limitation of recovery of dues may be extended to 15 years.


19 17.22 Minutes of Local Governments should be prepared within 24 hours and entered into a web-based software capable of tracking changes made by the elected head. Formats for agenda and minutes may be indicated for the main categories which come up for decision usually.

Accepted

The process of development of software is in the final stage

20 17.23 A Public Accounts Committee consisting of one person from

Recommendation has been

Not implemented


58

every political party represented in the Local Government and all unattached independents may be set up. It should be headed by a member who is not part of the ruling group. The powers and functions of the PAC should be given legal backing.

accepted. The maximum number of persons in the Committee shall not exceed one - fourth of the number of members of the Local Government.

21 17.24 Disclosure of budgets, accounts and audit findings should be made mandatory under Section 4 of the Right to Information Act and formats prescribed for this easily understood by the citizens. The State Performance Audit Authority should come out with inter-local government comparisons of revenue and expenditure with special reference to efficiencies. This should be published annually. The fiscal analysis Cell in GIFT could support the State Performance Audit Authority in this.

Accepted

Not

implemented

22 17.25 The procurement rules should detail the procedure for calling of quotations to ensure transparency and accountability. These Rules and the Public Works Rules should indicate contract formats as appropriate to different purposes.

Accepted

Not implemented

23 17.26 For payments of regular items of expenditure of transferred offices and institutions local government may transfer the annual estimated amount within normative ceilings prescribed by Government to the head of office so that smooth payments are made.

Accepted

Not implemented

24 17.28 The practice of permissive sanctions may be done away with and Local Governments having own revenues be allowed to spend a portion of their own revenue



59

surplus for extraordinary items subject to an annual ceiling.

25 17.29 A new Chapter titled “Fiscal Accountability” be introduced in the Kerala Panchayat Raj Act and Kerala Municipality Act covering the following points.

1) Making person(s) responsible for diversion of funds to pay an interest of 2% per month on the diverted funds till they are recouped. 2) Any decision of local governments to divert funds should be made illegal so that officers concerned need not obey them. 3) Payments of deducted and

collected items should be made automatic. Deducted items should be sent to the appropriate authority within 30 days and the library cess should be remitted within 30 days of the succeeding financial year. Same time limit may be prescribed for the 2% contribution of Urban Local Governments to the Urban Poverty Alleviation Fund. 4) Repayment of loans, payments of dues to Kerala Water Authority and Kerala State Electricity Board in respect of street lights and public water supply should be made the first charge on own revenues and General Purpose Fund. Any penalties may be collected from the Secretary concerned.

5) Transfers to implementing offices/heads of offices for payment of electricity/water /telephone charges etc., should be automatic.

6) Deposit works should be resorted to only if they are part of the Budget and based on proper estimates. There should be an agreement with the

Recommendation has been accepted with the modification that Library Cess has to be remitted within one month from the last day prescribed for the collection of property tax and review reports on budgets be discussed at the Grama/ Ward Sabha meetings. CE(LSGD) may be designated as the authority to approve cost increase of public works over the technically sanctioned estimate.

Not implemented


60

implementing agency covering the issues like time of completion, cost increases etc.

7) Splitting up of works to obtain technical sanction by lower level authorities should be banned. Cost increase of public works more than the technically sanctioned estimate should be allowed only with the approval of an authority to be prescribed for the purpose.

8) Technical Advisory Groups and DPCs should be made liable for wrong decisions.

9) The Secretaries and ex-officio Secretaries should mandatorily give their advice on file and it should be indicated in the minutes of the local government while decisions are taken. If no advice is tendered or wrong advice is given the official would be responsible; otherwise the elected members involved in the decision would be liable.

10) Implementing officers and ex-officio Secretaries should be made responsible for provision of details for budget preparation, provision of data on performance and for follow up of audit findings in respect of their area of functioning. Repetition of the kind of mistakes once pointed out by audit and rectified should be brought within the definition of malfeasance.

11) All audit findings having financial implications for individuals should be finalized within six months. Audit Monitoring Committees should ensure this.

12) The provision to recover monetary loss caused to Local Governments by action or


61

inaction by elected members or officials jointly or separately should be introduced in the Kerala Panchayat Raj Act and Kerala Municipality Act.

13) An appellate system should be prescribed for hearing and deciding first appeals against charge and surcharge decisions which could be a statutory body consisting of Director of Local Fund Audit, State Performance Audit Officer and a representative of CAG.

14) As regards illegal decisions the existing provisions should be modified to allow officials the freedom not to implement them subject to the condition that they give it in writing with the rationale in detail. If the Local Governments feel that the stand of the officer is not correct they may refer it to Government and the decision of government shall be binding or the Local Governments may insist on carrying out the decision in which case the officer could take up with Government and await decision. Time limit for decision could be sixty days.

15) A budget review may be prepared at the close of every six months of the financial year i.e. before 30th of September and 30th of April and that review reports should be published as a public document and discussed at the Grama Sabha/Ward Sabha meetings in detail.

26 17.30 SFC IV could not make independent analysis of the best practices in the LGs. Each LG in the state would have a success story to tell the world. There are lessons to be drawn from each such experience. Therefore it is recommended that Kerala

Accepted

Not implemented


62

Institute of Local Administration in collaboration with SIRDs to make analytical assessment of each of this experience in the state and document it for the benefit of other LGs. It is to be analysed whether the projects undertaken by the LGs are the reflections of felt needs at the grass root level. Documentation of national and international good practices may also be done and its adaptability in the context of Kerala analysed.

27 17.31 This documented literature could form material for training of LG members and officials.

Accepted

Partially implemented. KILA has already incorporated the materials in the training programme.

28 17.32 Based on the analysis of the experience of each sector, some generalisations could be made and such lessons could be used to provide sectoral guidelines to the LGs in the development of these sectors.

Accepted

Not implemented

29 17.33 Innovative programmes on sustainable development undertaken by the LGs in each sector may be assessed by an independent group of experts and a special trophy given to three best practices every year. This would be in addition to the present Swaraj trophy given over to the best LGs for over all performance.

Accepted

Not implemented

30 17.34 LGs which emerge as best practitioners at the state and district levels may be encouraged to take up action research programmes involving practitioners and researchers.


31 17.35 LGs with proven best practices should be selected for field training of other LGs with suitable State support. They can also make

Accepted

Not implemented


63

use of studies conducted by expert agencies on such important matters as Solid Waste Management, Rain Water Harvesting and the like. The two studies which we have conducted are uploaded for use by the LGs. a. Strategy for solid waste management in Local Government in Kerala. b. Feasibility study on rain water harvesting with cost benefit aspects.

32 17.36 The Kerala Panchayat Raj Act and Kerala Municipality Act were amended in 1999 based on the recommendations of Sen Committee experience of the first three years of decentralization. Now twelve more years have passed and it is time to revisit the Acts and suitably alter them as dictated by experience. The Commission has identified the following broad areas for immediate attention.

Accepted

Not implemented

33 17.37 The provisions relating to elections need to be rationalized to ensure that the whole process is smooth and efficient. It must be made mandatory of Government to complete in all respects the re-drawing of boundaries of Local Governments at least one year before the general elections to Local Governments are due. To motivate the performance of elected members, to ensure equity and to increase accountability, the rotation of reserved seats needs to be extended to once in two terms. Further, delimitation of constituencies may be done once in 20 years as frequent delimitation destroys the identity of the most critical participatory forum viz; the gram sabhas and ward sabhas.

Accepted

Not implemented

34 17.38 The provisions relating to planning, both regulatory spatial



64

planning and developmental socio economic planning are very weak. Also provisions related to implementation of such plans are also sketchy. Particularly significant is the lack of clarity on the powers and functioning of the critical constitutional mechanism, the District Planning Committee. All these need to be remedied.

35 17.39 There is lack of clarity on the relationship between Local Governments and the State Governments including para statals performing functions assigned to Local Governments. This has to be laid down clearly.

Accepted

Not implemented

36 17.40 The roles and responsibilities of staff transferred to Local Governments and nuances of the relationship between elected members and office holders and permanent officials need to be set out in detail.

Accepted

Not implemented

37 17.41 The accountability provisions are quite weak. The liability of elected members and officials needs to be clearly spelt out. Independent social audit has to be incorporated in the laws. A Chapter on Fiscal Accountability has to be introduced. The Commission has given the details in Chapter on Financial Management and Fiscal Accountability.

Accepted

Not implemented

38 17.42 The Acts are weak on several matters relating to good governance and public service delivery. This needs to be remedied.

Accepted

Not implemented

39 17.43 People’s participation is the hall mark of Kerala’s decentralization. Barring gram sabhas and ward sabhas, there are very few provisions relating to citizen participation in different areas of local governance.

Accepted

Not implemented


65

40 17.44 There is an all round feeling that the traditional civic functions of Local Governments are weak after the big bang decentralization. These provisions are set out in detail and need to be revisited and updated to make them in consonance with legislative advancements at the national level.

Accepted

Not implemented

41 17.45 A priority item could be the enactment of an independent Public Health Act to replace Travancore-Cochin and Madras Public Health Acts which are still in vogue. There are several regulatory powers of Local Governments. These need to be clarified and elaborated.


42 17.47 An Office Management Manual which is capable of being operationalised and monitored electronically may be designed for local governments. The Manual could draw the best elements of the District Office Manual, the Manual followed in Central Government Offices, also incorporating systems prevalent in new generation public and private sector institutions.


43 17.48 A Manual of Personnel Management may be developed incorporating not only disciplinary rules and the Code of Conduct but also explaining well accepted techniques of human resource management and performance assessment.

Accepted

Not implemented

44 17.49 Local Governments need to purchase different kinds of goods and some times even services to carry out their functions. Now they are governed basically by the Stores Purchase Rules and executive instructions issued from time to time by Finance and Local Self Government Departments. The Stores Purchase Rules are



66

themselves outdated and certainly they are not appropriate to the local self government situation. The rudimentary procurement manual applicable to Local Governments issued as per GO (P) No. 259/2010/ LSGD dated 08.11.2010 may be extended and suitably modified to cover all the procurement needs of Local Governments especially in areas like procurement of services, developing annual maintenance and other service contracts, contracting in all human resources, outsourcing, etc.

45 17.50 A Public Works Manual exclusively for Local Governments may be developed with special emphasis on quality assurance, community contracting, citizen participation and monitoring and social accountability.


46 17.51 A Committee of Experts may be constituted for the organizational re-engineering of the LGs and to come out with manuals for office management, personnel management, procurement of goods and services and works.


47 17.52 At the Local Government level, there is an urgent need to integrate plan with the budgetary process atleast from the year 2012-13. There should be a single document covering all items of receipts and expenditure passed by each Local Government by March, every year including the annual plan. To this end the Budget Rules may be thoroughly recast with adequate provisions for participatory planning and budgeting. The Rules should incorporate provisions for transparency; there should also be adequate provisions to ensure the integrity and sanctity of the budget, especially in relation to forecasting of revenues and estimating of expenditure.



67

48 17.53 The Budget Rules should be amplified in considerable detail in a simple manner with enough number of illustrations and issued in the form of a Budget Manual. The technical support and guidance of the Accountant General may be obtained for this.


49 17.54 Government has already decided to go in for an accounting system which combines the critical features of accrual accounting with the traditional cash-based system and the rules are ready. Since it is felt that the staff in Local Governments would find it difficult to classify the accounts according to the new system, it is recommended that the Information Kerala Mission be geared up and the charge of deploying the accounting software Saankhya. Suitable integration of softwares relating to revenue (Sanchaya), Planning (Sulekha), Assets (Sachitra) and pay bills (Sthapana) with Saankhya may be effected.

Accepted Partially implemented

50 17.55 A detailed Accounts Manual should also be prepared.


51 17.56 The Financial Rules be issued immediately and a Financial Manual developed.

Accepted

Not implemented

52 17.58 An appropriate software be developed by the NIC to capture on real-time basis the item-wise expenditure data of Local Governments from development funds, maintenance funds and other categories of funds transacted through the treasury system.

Recommendation has been accepted in principle.

Not implemented

53 17.59 A very important recommendation made by the SFC-II to credit all own revenues collected to a single account in Banks has not been operationalised so far. This may be done immediately and

Crediting all revenues to a single account has been implemented vide circular



68

arrangements made for transmitting the monthly data to the Heads of Department and through them to the Fiscal Analysis Cell in the GIFT.

No.58725/FM3/ 2008/LSGD dated 26-5-2011. The recommendation as to the transmission of monthly data is accepted.

54 17.61 The Director of Economics and Statistics may be mandated to provide all available statistics to the Local Governments. The Research Assistant at the Block Panchayt level must be put in charge of collecting and collating different development data being generated by Departments especially relating to Agriculture , Animal Husbandry, Dairy Development , Education, Industries , Child Development, Health, and also credit data from bank and Village and Block Panchayat levels. Similar works may be done in the urban local governments. The experience of the national project on local statistics may be utilized to achieve this.


55 17.62 A joint effort may be launched immediately by State Government, DPCs and the Local Governments to search, identify and empanel Experts in different fields so that their services could be drafted for the Working Groups and Technical Advisory Groups. KILA should invest heavily in building the capacity of these local institutions.


56 17.63 To improve planning in the productive sector the following recommendations are made: (a) In all Local Governments with paddy cultivation, the data base being prepared under the Kerala Conservation of Paddy Land and Wetland Act, 2008 may be validated and utilized to prepare plans



69

converging the resources of Local Governments, the Agriculture Department and Centrally Sponsored Schemes like MGNREGS and RKVY. The Agriculture Department should inform the Local Government -wise allocation of funds from the State and Central Governments to enable preparation of such plans. (b) The methodology developed by Kudumbashree for Samagra projects may be suitably adapted for different areas under the agriculture and allied sectors. (c) In order to ensure sustainable development in the agriculture and allied sectors, watershed based planning may be made mandatory for the XIIth plan.

57 17.64 All service delivery institutions should be mandated to prepare service delivery plans for which the methodology has already been developed under Modernizing Government Programme and adapted in the guidelines for the XIth Five Year Plan.

Accepted

Not implemented

58 17.65 For the XII Five Year Plan, Development Reports and Vision Documents should be made mandatory for every Local Government as it was during the Ninth Five Year Plan. The methodology developed for District Human Development Reports could be suitably adapted for the purpose of Development Reports.

Accepted

Not implemented

59 17.67 District Planning may be made mandatory with focus on the following sectors: (a) Health (b) Education (c)Agriculture and allied sectors

(d) Water supply (e) Energy (f) Mobility

Accepted

Not implemented


70

60 17.69 Women Component Plan (WCP) may be strengthened and gender budgeting be given statutory status.


61 17.70 A multi-pronged strategy for strengthening monitoring is recommended. The elements of the strategy suggested are as follows:

1) Working Groups have obligation to monitor the projects related to their sector. This system may be activated. Appropriate formats may be designed for different kinds of projects and given to the Working Groups. Details should be computerized and as well as discussed in meetings of the Local Governments.

2) Local Governments may conduct a meeting every month on a fixed day in which all the implementing officers participate. The progress of the schemes may be reviewed.

3) For all projects simple PERT charts may be prepared in consultation with the implementing officers. This should become part of the project file.

4) Formats may be prepared for submission of progress reports by implementing officers relating to different sectors. The progress reports must be entered into the computer in the Local Government on a fixed date every month for transmission to the State Headquarters for consolidation and analysis. One copy of the progress report should be sent directly to the district level officer of the department concerned by the implementing officer.

5) While holding monthly meetings of field level officers by the district officers, a fixed agenda item to monitor the progress of LGs should be made mandatory. The reports sent by the implementing officers

Recommendation has been accepted. Regarding Recommendation No. 17.70(a), LSGD shall identify a suitable agency (ies) for concurrent evaluation.

Not

implemented


71

should be consolidated for Grama Panchayats, Block Panchayats, Municipalities, Corporations and District Panchayats by the district officer and sent to the Heads of Department with critical comments and suggestions, every month. The Heads of Department should prepare state level reports and send to their Secretary and Secretaries in charge of LSGD and Planning. 6) Every month, there should be a review meeting held by the Secretary in charge of LSGD in which Heads of Departments or specially nominated Additional Directors participate. The key issues emanating from these reviews should be discussed in the Co-ordination Committee and follow up action taken.

7) There should be an independent quality assurance system for public works put in place in consultation with the Director of Technical Education and Director of Employment & Training, to harness the services of Engineering Colleges,Polytechnics and it is in a systematic manner.

8) A concurrent monitoring system may be put in place utilizing the services of Colleges, particularly the NSS and NCC units and other clubs functioning in the Colleges.

9) Institutes of repute like Centre For Development Studies(CDS), Centre for Management Development(CMD), Indian Institute of Management, Kozhikode (IIMK), Centre For Water Resources Development and Management (CWRDM), Centre for Earth Science Studies(CESS) could be requested to conduct sample studies as part of concurrent evaluation.

10) Educational and academic


72

institutions may be entrusted with the task of independent concurrence monitoring. Technical Education Institutions like ITIs, Polytechnics and Engineering Colleges could be involved in quality assurance of public works on a random sample basis.

11) Further, a community based monitoring strategy may be put into operation.

62 17.71 For the effective functioning of District Planning Committees (DPCs) the Commission proposes the following. (a) DPCs should be empowered to source support from empanelled research and academic institutions within the State. (b) DPCs should be given adequate funds for taking up surveys and studies. A separate Research and Development Fund may be created for this purpose. (c) The District Development Committees (DDCs) may be wound up and DPC made the authority for monitoring the implementation of State Plan Schemes at the District and bringing about appropriate linkages with the Local Government plans to avoid overlaps, attain compliment and attempt synergy. (d) A detailed Government Order may be issued on the functioning of the Technical Secretariat clearly specifying the roles and responsibilities of different levels of officials belonging to Planning, Town Planning and Statistics Departments in the District. (e) Government of India may be approached for channelising the services of the district units of the National Informatics Centre to provide IT based support to

Accepted

Not

implemented


73

DPCs for different planning and monitoring purposes.

63 17.73 One Assistant Engineer is needed in every Grama Panchayat whereas now there is provision only for one Assistant Engineer for two Grama Panchayats.

A permanent committee for redeployment of excess staff in various Government organization to LSGIs may be set up under the chairmanship of Chief Secretary to take Council Decision in the matter.

Partially implemented. Redeployment has been ordered vide G.O (Ms) No.227/12/Fin dt.18/04/12 from Finance (Development Wing) Department.

64 17.76 KILA should come out immediately with a plan of action to build the capacity of different grades of staff within three years with special emphasis on imparting the necessary skill to use computers.

Accepted

Not implemented

65 17.77 Performance assessment of officers should be made more elaborate with appropriate performance indicators.

Accepted

Not implemented

66 17.78 It is not possible to bridge the human resource gap only with additional man power. Therefore, e-governance assumes special importance. Kerala has made giant strides in acquisition of hardware and development of software. But rolling out the applications seems to be stuck. Therefore, it is recommended that the rolling out should be completed within one year in respect of the following: (i) Accounts. (ii) Distribution of pensions. (iii) Preparation of estimates and work bills. (iv) Grievance redressal. (v) Issue of licenses and permits. (vi) Establishment matters. (vii) Asset accounting

Accepted


67 17.79 A Human Resource Commission for Local Governments headed by an

Accepted

Not implemented


74

eminent expert and consisting of the Secretaries of Finance, Personnel and Administrative Reforms and LSG Departments and also two other experts may be constituted to work out the details and modalities involved in the issue of human resource development. The work may be completed in six months.

68 17.80 This dual control on the transferred officials remains to be a hamstrung in the process of decentralisation to be cured at the earliest. Therefore the above Commission may look into the possibility of creating a special cadre of officials comprising administrative and technical staff for the Local Governments, and the personnel of this “Local Government Service” may be given specialized training in devolved-functions and decentralization. The existing officials under the State Service may be deployed to this service without infringing on their promotion prospects, and the state may discontinue further recruitment of staff for the devolved function. Slowly but certainly, the existing system of dual controlled staffing must be done away with.

Recommendation has been accepted with the condition that no recruitment be made in the post from which the staff will be deployed.

Not implemented

69 17.83 In order to strengthen social accountability, Grama Sabhas and Ward Sabhas need to be activated. As also the Ward Committees in cities. Government may issue rules immediately in respect of Ward Committees. As regards Grama Sabhas and Ward Sabhas, it is necessary to develop sub systems in the form of neighbourhood groups and Residents Associations. The Area Development Society under Kudumbashree may be assigned the task of intimating all



75

households about the Grama Sabha/Ward Sabha and to start with the state may launch a high voltage campaign on the rights and obligations of Grama Sabhas and Ward Sabhas.

70 17.85 The grievance redressal system of all Local Governments needs to be revamped and the citizen be made aware of his/her rights and entitlements. It is necessary to provide a hand book on citizen entitlements to every household. There should be prominent display boards on the rights of citizens and the recourse to different methods of redressing grievances in the Local Government offices.

Accepted

Not implemented

71

17.86

Government should come out with detailed rules in consultation with the Chief Information Commissioner on operationalising Section 4 of the Right to Information Act in respect of local governments. The suggested areas for mandatory self disclosure are: (a) All purchases, item-wise and source-wise, above Rs.1,000/- for a category in a year. (b)Information of proposed payments in respect of works through the website. (c) Expenditure on staff.

(d)Expenditure on other establishment and administrative matters. (e)List of valid permits and licenses with their conditions.

Accepted

Not implemented

72 17.87 Social audit should be made statutory and elaborate rules prescribed for its conduct and follow up on recommendations. An independent social audit mechanism has to be put in place. Though a small beginning has been made by the setting up of the Social Audit Cell, it needs to be suitably augmented to facilitate citizens to conduct social audit in a meaningful and credible manner.



76

73 17.88 Citizens Charters should be revisited and be made realistic in terms of assured deliverables. The existing rules for the preparation of citizen charter may be suitably modified to meet these objectives.

Accepted

Not implemented

74 17.89 Citizens score-cards may be made a regular feature and the task of doing this may be entrusted to the Social Audit Cell in partnership with KILA.

Accepted

Not implemented

75 17.90 The Performance Audit system should be revamped to make it an effective internal audit system which is online and corrective rather than fault-finding. It should not do formal audit. A detailed check list may be developed for performance audit to be developed into a Manual.

Accepted

Not implemented

76 17.91 In order to improve the quality of formal audit, an Audit Manual may be prepared.


77 17.96 Constitutional Amendments which will ensure the synchronization of the FC and SFC reports may be attempted.

Accepted

No further action on the part of State Government. This is to be considered by the Union Government.

78 17.98 It is important that Government of India may take a view on the issue of levying taxes on the properties of Central Government. We request that action may be expedited on this to avoid potential loss of revenue to the LGs.

Accepted

No further action on the part of State Govt. This is to be considered by the Central Government.

79 17.99 While it is widely acclaimed and firmly endorsed by the XI, XII, XIII Finance Commissions that building database is an important project to be immediately launched, it is not adequately supported. We recommend that

Recommendation has been accepted.

No further action on the part of State Govt. This is to be considered by


77

all state governments that collect data online from the Local Governments may be supported by the Government of India or by future UFCs.

the Government of India.

80 17.100 It is now widely acknowledged that Kerala has made significant progress in regard to decentralisation in general and fiscal decentralisation in particular. Gulati Institute of Finance and Taxation (GIFT) in Kerala is an institution that inter alia specializes on the principles and practices of fiscal decentralisation in the country. We recommend that the GIFT may be supported with a grant-in-aid for the training of senior officials of the different State Government Departments in regard to fiscal devolution and other allied areas.

Accepted


81 17.103 Only a comprehensive physical verification could reveal the magnitude and the real waste of resources. We strongly recommend that the GOI institute a Committee to investigate this colossal waste of time, energy and resources in the local development process in the country.

Accepted No further action on the part of State Govt. This is to be considered by the Union Government.

82 17.104 It is almost paradoxical that most of the flagship programmes of Government of India – viz. MGNREGS, IAY, NRLM, PMGSY, JNNURM, NRHM, SSA, RMSA etc. are in the functional domain of LGs. The Commission does not want to enter into the question of desirability or propriety of CSS. At the same time, as long as CSSs exist they should be utilized to strengthen LGs rather than bypassing and weakening them. The following suggestions are made : -

i Devolution/ Decentralisation Index should be given at least one third weightage while devolving funds to States under CSSs (See

Accepted

No further action on the part of State Govt. This is to be considered by the Government of India.


78

also Section 16.13). ii The planning of CSS should be through the LGs concerned with the District Planning Committees being given an important role in consolidation, as envisaged in the Constitution. iii All parallel structures set up under the CSSs should be disbanded leaving the professional component alone to work under the LG concerned or District Planning Committee as the case may be. iv Two percent of the funds under the CSSs in the LGs functional domain may be pooled and be utilized for capacity building of LGs.

83 17.105 It is necessary for Government of India to provide financial and technical support to strengthen the Constitutionally mandated District Planning Committees. The following suggestions are made:

a) Construction of offices for District Planning Committee should be supported by the Planning Commission.

b) Minimum professional staff needed to constitute a Technical Secretariat should be funded by the Planning Commission [as done during 1970s for setting up the District Planning Machinery (DPM)].

c) Central support could be given for preparing spatial plans for districts.

d) The district units of National Informatics Centre could be assigned the task of providing technical support to District Planning Committees.

Accepted

No further action on the part of State Govt. This is to be considered by the Union Government.

84 17.106 Government of India may provide technical assistance to State Finance Commissions to conduct

Accepted

No further action on the part of State


79

studies to learn from best practices of State etc.

Govt. This is to be considered by the Central Government.

85 17.107 A unit to support State Finance Commissions may be set up in the National Institute of Rural Development [NIRD], Hyderabad. This unit could serve as the repository of State Finance Commission Reports, Fiscal Data related to Local Governments, status reports of Fiscal Decentralisation in other countries etc.

Recommendation has been accepted


86 17.108 A national level study may be carried out jointly by the Ministry of Urban Development and Ministry of Panchayati Raj to come out with a potential menu to options for resource raising both tax and non-tax by Local Governments, both rural and urban-with specificities as applicable to different States or groups of States.

Accepted


87 17.109 It is a fact that most of the Centrally Sponsored Schemes implemented through the LGs are not suited to the needs, priorities and situations of the State which face a string of second generation problem unlike the most other States. For example, Kerala has achieved near universal coverage in such sectors as sanitary latrines, literacy, primary health and the like. Kerala stands to lose central funds for continuing education sector because of its higher achievements. In Kerala land is extremely scarce particularly in the coastal areas. This factor has not been taken into account while designing the Centrally Sponsored Schemes that generally have an entirely different land structure in view.

Accepted



80

Chapter 4 State Finances: Assessment of Revenue

and Expenditure

4.1 The Terms of Reference is not specific that the Commission review and assess the fiscal capacity of the State in the forward period while making its recommendations for the distribution of a share of net taxes of the State and grant in aid from the Consolidated Fund to the LGs. But the Commission felt that in view of the mandate in Para 3 (a)(i) and (iii) of the TOR requiring the Commission to recommend distribution of net taxes, duties, tolls and fees leviable by the State and the determination of grants-in-aid to the Panchayat and Municipalities from the Consolidated Fund of the State, it is imperative that the fiscal situation of the State is reviewed and a projection of the state finances for the period from 2016-17 to 2020-21 made.

4.2 The Commission while making such projections has basically kept in mind the requirements of the State out of the Consolidated Fund and Public Account of the State, both under non-plan and plan heads, and the mandatory provisions in the Kerala Fiscal Responsibility Act 2003 and the likely amendment to the Act, setting targets proposed by the 14th FC to the State (Table 4.1). The independent assessment of state finances by the Commission makes it different from the

approaches of the earlier Commissions.

4.3 The deteriorating fiscal situation of the State has given a tough time to the Commission in its task ahead. The lower revenue realization in the earlier two years and during the 1st half of 2015-16 is the most worrying feature of the State finances at present. The large committed expenditure that will be incurred due to the implementation of 10th Pay Commission recommendations either in 2015-16 or in 2016-17 also is a factor that will dampen the fiscal outlook in the short run.

4.4 The Commission in this context sees the need for a great balancing act in making its recommendations for fund transfer. Inspite of the dire fiscal situation, the Commission is determined that factors outside the realm of LGs should not affect seamless fund transfers to LGs from the State. But if prudence is not applied in doing the balancing act the State finances would fall into deep despair. That any unsettling impact on state finances in the face of huge committed expenditure arising from pay/pension revision and unsustainable devolution to LGs concurrently would have the same impact on the Local Government finance is a fact not to be

Table 4.1 Fiscal Indicators to be achieved by Kerala as per 14th FC Fiscal Rules

2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 Debt-GSDP Ratio 31.89 31.34 30.84 30.40 30.01 29.67 FD-GSDP Ratio 0 3 3 3 3 3 Interest Payment/ Revenue Receipts

16.04 15.70 15.01 14.37 13.78 13.23

State Finances: Assessment of Revenue and Expenditure

81

overlooked. Having considered the difficult fiscal situation the State is in, the Commission has decided to make projections under different scenarios and select the best one that is reflective of the short term to medium term fiscal prospect of the State that can form the basis for fund transfer.

Fiscal history since reform era

4.5 In this context, it would be pertinent to look back and evaluate the fiscal history of the Centre, the States in aggregate and that of Kerala in particular since the reform era to ascertain whether the State finances are comfortably positioned in comparison to that of the Centre and of all State aggregate. The historic figures also make explicit what are the risk factors inherent in the State finances, which make the fiscal indicators of the State vulnerable, in comparison to the all State aggregate and how the State has to make its way forward so that the State’s fiscal position becomes comparable with that of all State aggregate.

4.6 In the history of public finance of the country, the most debated indicator in recent times is the deficits of the Governments. That huge and unmanageable deficits have hindered investment and growth in the economy is a matter of fact. The Central Budget from 1979-80 and aggregate of State budgets since 1987-88 have been in revenue deficit. Since then, occurrence of revenue deficit has almost become a permanent feature of the Central and State finances. The fiscal deficit also has grown concomitantly. This has raised the debt levels of both the Centre and States, threatening macroeconomic stability and growth of the economy. The balance of

payment crisis in 1991 highlighted the large scale deficits of the public sector, high level of borrowings and the frequent financial accommodation provided by RBI to the Centre. Inflation persisted, as if it were a consequence of large scale public borrowings and deficit financing. Macro economic stability was eluding. Restructuring of public finance became inevitable at the Centre, and in the States in order to achieve consolidated fiscal targets in a time bound manner so as to bring about macroeconomic stability and growth.

4.7 Several measures have been introduced since then for restructuring public finance. As per the memorandum of understanding between the RBI and the Centre, the direct purchase of Government of India securities by RBI was stopped. A more responsible era in fiscal management has begun. The States also became part of this endeavour inevitability to shore up the economy. The growth perception in the economy brought about by the reform measures introduced from 1991 created a conducive atmosphere for a fiscally responsible era.

4.8 These measures have had a stabilizing effect on the combined deficit indicators of the Centre and States together. The combined revenue deficit which was 4.04 percent in 1990-91 of GDP came down to 3.53% of GDP in 1996-97 and fiscal deficit which was as high as 9.10% of GDP in 1990-91 decelerated sharply to 6.26 percent of GDP in 1996-97. Although the reduction in revenue deficit was not much, considerable reduction in fiscal deficit has brought about an enabling environment for investment and growth in the economy.


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4.9 But unexpectedly, fiscal slippages emanated again, especially from1997-98. Since then it has gone out of proportion and grown to alarming levels. As observed by the 12th Finance Commission, the period spanning 1997-98 to 2002-03 turned out to be very agonizing years in the fiscal history of the Centre and the States. Out of this six grueling years, the first half witnessed huge surge in public expenditure on the impact of 6th Pay/ Pension revision at the Centre and in the public expenditure of States as well which also had to revise the pay/ pension. High interest rates prevailing during that period also aggravated matters. The next three years witnessed lower growth in the economy. Consequently the deficits during 1997-98 to 2002-03 widened again and the borrowings as well. Not only that, the quality of fiscal deficit also deteriorated as a larger proportion of borrowings was used to fill the gap in Revenue Account.

4.10 As narrated in the ‘White Paper 2001’, the fiscal distress of the late 1990s was manifested in the State by low growth in the economy, fall in the growth of revenue receipts, runaway growth in revenue expenditure especially as a consequence of pay revision, catastrophic growth of revenue and fiscal deficits, abnormal growth in debt and liabilities and consequent growth in interest payment and growth in contingent liabilities. Resorting to Ways & Means advance and overdraft from RBI became a permanent feature almost throughout the year because of persistent mismatches in cash inflows and outflows. Committed liabilities like payment to contractors for work done, payment of DA/DR instalments, welfare payments and payments incurred by departments for

day to day affairs fell in arrears. Bills and cheques drawn by departments were dishonoured in the treasury. Cheques issued by the LSGIs for non-plan and plan purposes were dishonoured to the hardship of common man. Borrowings were utilized for current expenditure. There was fall in capital spending. Liabilities in the Public Account grew. The non-realisation of resources for annual plan implementation and the unachieved additional resources mobilization measures made the state plan sizes unsustainable.

4.11 In order to restore fiscal credibility, the Government had to introduce extremely harsh economy measures, a few of which like discontinuance of leave encashment facilities to employees, limiting payment only of basic pay to new entrants in service for first two years, curtailing salaries of ministers by 20% for 6 months need special mention. Even the date of payment of salary to employees was extended. Protected teachers were paid only 50% of their salary till they were absorbed against vacancies. It was only after a long time persistent mismatches in inflows and outflows was resolved and confidence restored in the state finances.

4.12 As a consequence of the developments during 1997-98 to 2002-03, the combined revenue deficit which was brought down to 3.53 % in 1996-97 shot up to 6.60% in 2002-03. The fiscal deficit also went up from 6.26 % in 1996-97 to 9.30 % in 2002-03. More than ever, the need for anchoring fiscal consolidation was felt so as to bring back growth momentum in the economy. Apart from several initiatives taken by the Centre to arrest the tide, the terms of reference given to the Eleventh Finance


83

Commission (EFC) required the Commission to “review the State of finances of the Union and the States and suggest a plan by which the Governments collectively and severally, may bring about a restructuring of the public finances restoring budgetary balance, achieving macroeconomic stability and debt reduction along with equitable growth”.

4.13 The terms of reference given to the Eleventh Finance Commission and recommendations of the Commission based on that, reinforced the efforts for a rule based budget making at the Centre and in the States. Consequently, the Centre enacted the Fiscal Responsibility and Budget Management (FRBM) Act in 2003 and in the same year, Kerala enacted Kerala Fiscal Responsibility (KFR) Act 2003. As per the original KFR Act 2003, Kerala had to eliminate revenue deficit by 2007 and contain fiscal deficit to 2 percent of GSDP in the same year. As per amendment to this Act in 2011 the target years were changed to suit the targets fixed by the 13th Finance Commission. As per the FRBM Act 2003, the compliance year for the above targets was 2009 for the Centre.

4.14 The turnaround in the economy in 2003-04, once again paved the way for

fiscal consolidation. Higher growth in the economy helped the tax collection to improve, interest rate was coming down along with lower inflation. By 2003-04, taking advantage of the lower interest rate regime in the market, a debt swap scheme was introduced by Ministry of Finance to swap high cost debt of State Government with low cost loans so as to effect savings in interest payments. Under the Debt Consolidation and Relief Facility (DCRF) of the 12th Finance Commission, loan outstanding to Central Government was consolidated and repayment rescheduled for a longer period with reduced interest rate. The Value Added Tax regime was put in place from 2005-06. This helped the tax administration to improve and compliance level has gone up. As a consequence revenue mop up grew considerably up to 2007-08 at the Centre and in the States supporting fiscal consolidation in the process.

4.15 During the period of fiscal adjustments and reforms many States, not only could balance their revenue account but also could generate surplus for capital investment. The aggregate revenue deficit and fiscal deficit position of the States during this period showed surplus (-) in revenue account and reduction in fiscal deficit (table 4.2).

Table 4.2 Deficit Indicators of Centre, States & Kerala

Year Centre States aggregate Combined Kerala

RD FD RD FD RD FD RD FD 2003-04 3.46 4.34 2.23 4.25 5.6 8.3 3.50 5.27 2004-05 2.42 3.88 1.21 3.32 3.5 7.2 3.08 3.73 2005-06 2.50 3.96 0.19 2.44 2.7 6.5 2.29 3.06 2006-07 1.87 3.32 -0.58 1.80 1.3 5.1 1.72 2.49 2007-08 1.05 2.54 -0.86 1.51 0.2 4.0 2.16 3.48 2008-09 4.50 5.99 -0.23 2.39 4.3 8.3 1.83 3.13 2009-10 5.23 6.46 0.48 2.91 5.7 9.3 2.17 3.39 2010-11 3.24 4.79 -0.04 2.07 3.2 6.9 1.39 2.93 2011-12 4.46 5.84 -0.27 1.91 4.1 7.6 2.57 4.10 2012-13 3.65 4.91 -0.20 1.96 3.4 6.9 2.69 4.31 2013-14 3.15 4.43 -0.03 2.50 3.2 7.1 2.85 4.28 Source: RBI Database on Indian Economy


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4.16 Accordingly the fiscal position of both the Centre and the States improved at a faster pace. There was tangible improvement in the fiscal indicators and the improvement registered both at the Centre and in the States was impressive. The combined deficit indicators and indicators of the State’s aggregate during the period from 2003-04 to 2007-08 are testimonials to the fiscal consolidation achieved during the period (Table 4.2). Improvement in the public finance created a conducive environment for investment and growth in the economy.

Global financial crisis and fiscal slippages

4.17 But in the aftermath of the global financial crisis, the growth in the economy once again started sliding from 2008-09. Revenue at the Centre and in the States started decelerating. The improvements shown by the public finances of the Centre and the States dwindled again. Compared to any other State, the economy of Kerala has been integrated more to the global economy and hence the developments in the global economy has impacted Kerala more than any other State and the stagnation in the economy of Kerala continues.

4.18 Meanwhile to stimulate the sagging economy, the Governments had to take an expansionary fiscal stance from 2008-09. At the Centre, the stimulus package included reduction in tax rates, additional allocation under CSS programmes like NREGS, implementation of 6th Pay/ Pension revision recommendation, farm debt waiver etc. At the State level also public expenditure was incurred at an increased level, either to put more money in the hands of public or to take up capital projects. The fiscal deficit limit

prescribed in the FRBM Acts was enhanced temporarily to meet the increased public expenditure. These measures resulted in the increase in deficits and debt levels again. The process of fiscal consolidation had to be abandoned temporarily.

4.19 The Centre has extended the year for achieving the fiscal targets and States were also given this extended time considering stimulus programmes introduced at the State level. The 12th Finance Commission period fiscal indicators for a sound fiscal management was given a slip thus, mid way. As a result of this, the Revenue deficit of the Centre which had reached levels as low as 1.05 percent in 2007-08 climbed up to 4.5 in 2008-09. The fiscal deficit went up to 6.00 in 2008-09 from 2.54 in 2007-08. Both the deficits have not gone back to the pre-crisis levels at the Centre again. In respect of States, the aggregate revenue surplus came down to 0.23 percent in 2008-09 from 0.86 percent in 2007-08, fiscal deficit went up from 1.51percent in 2007-08 to 2.39 percent in 2008- 09 (Table 4.2).

4.20 Considering the changes needed in the fiscal consolidation process in the wake of global financial crisis and the measures needed to combat economic cycles, the terms of reference given to the 13th Finance Commission included that, “The Commission shall review the State of the finances of the Union and the States keeping in view, in particular, the operation of the State’s Debt Consolidation and Relief facility 2005-10 introduced by the Central Government on the basis of the recommendations of the Twelfth Finance Commission, and suggest measures for maintaining a stable


85

and sustainable fiscal environment with equitable growth”. Considering the time that will be required for bringing down the increased public expenditure in the wake of stimulus package, and the slowing revenues, the 13th Finance Commission suggested a revised roadmap for fiscal consolidation separately for the Centre and the States.

4.21 The Commission has suggested a revised roadmap, separately for three general category States including Kerala giving special consideration of the time that will be required in these States to bring down revenue deficit and fiscal deficit to targeted levels due to the high level of revenue deficit and fiscal deficit that had prevailed almost permanently in these States as against other general category States which had eliminated revenue deficit previously and brought down fiscal deficit to 3 % of GSDP and had maintained correspondingly lower level of revenue deficit, fiscal deficit and debt liabilities during the crisis years.

4.22 But it did not take much for the aggregate deficit indicators of the States to recover from the setback. In the case of aggregate fiscal indicators of the States, the fiscal deficit after peaking at the level of 2.91 percent of GDP in 2009-10 has gone back to level as low as 1.9 percent in 2011-12 and revenue deficit which was 0.48 percent in 2009-10 has gone back to a surplus of 0.04 percent in 2010-11 and has been maintaining the surplus at least at a reduced level. Table 4.2.

Fiscal indicators of Kerala against all state aggregate

4.23 As against the aggregate of State level indicators there has been large scale

deviation when the indicators of Kerala alone are compared. When the States as a whole started showing revenue deficit only from 1987-88, Kerala had revenue deficit starting from 1983-84. When there was surplus in the revenue account of States aggregate in 2006-07 we had a revenue deficit of 2.16 percent. After the global shock, when the revenue account again turned surplus in respect of State level aggregate in 2010-11, the revenue deficit of Kerala was as high as 1.39 percent (Table 4.2). Hence the mess the State is in is long standing. Higher growth in public expenditure and lower growth in revenue receipts including that of Central transfer from the 11th Finance Commission period are the root causes of this malady in the State.

4.24 Apart from a lot of spending for social sectors, revising pay/ pension in the State quinquennilly is the major cause for the periodic spike in revenue expenditure. Slowing of revenue receipts both at the Centre and in the State has also contributed to the widening of deficits. Measures for the compression of expenditure and augmentation of revenue need to be undertaken urgently to narrow the deficit and ultimately eliminate it in a phased manner. Unless efforts are directed towards this end immediately and the indicators of the Kerala Fiscal Responsibility Act 2003 are complied, the State will continue to be a laggard and will have to pay heavily for lower public investment especially on the infrastructure front which will affect growth of the economy. The state finances for the period from 1990-91 to 2013-14 is shown in Table 4.3.


86

Table 4.3 State Finances for the period from 1990-91 to 2013-14 (Rs. in Crore)

Year Revenue Receipts Growth Revenue

Expenditure Growth

Non Debt

Capital Receipts

Capital Expenditure Growth Revenue

Deficit Growth Fiscal Deficit Growth GSDP Growth Public

Debt Growth

Revenue Deficit/ Fiscal Deficit

1990-91 2403 2825 0 377 422 799 20422 4717 53% 1991-92 2852 19% 3216 14% 0 439 16% 364 -14% 803 1% 24754 21% 5467 16% 45% 1992-93 3319 16% 3656 14% 0 395 -10% 337 -7% 732 -9% 28391 15% 6297 15% 46% 1993-94 3922 18% 4293 17% 0 564 43% 371 10% 935 28% 31946 13% 7199 14% 40% 1994-95 4666 19% 5066 18% 0 709 26% 400 8% 1109 19% 38586 21% 8821 23% 36% 1995-96 5424 16% 5826 15% 0 900 27% 403 1% 1303 17% 46635 21% 10114 15% 31% 1996-97 6145 13% 6788 17% 0 900 0% 643 60% 1543 18% 53497 15% 11421 13% 42% 1997-98 7118 16% 8241 21% 0 1291 43% 1123 75% 2414 56% 59657 12% 12868 13% 47% 1998-99 7198 1% 9228 12% 1 983 -24% 2030 81% 3012 25% 67753 14% 15700 22% 67% 1999-00 7942 10% 11566 25% -1 912 -7% 3624 79% 4537 51% 75207 11% 20176 29% 80% 2000-01 8731 10% 11878 3% 0 731 -20% 3147 -13% 3878 -15% 79015 5% 23919 19% 81% 2001-02 9056 4% 11662 -2% -1 663 -9% 2606 -17% 3269 -16% 84742 7% 26951 13% 80% 2002-03 10634 17% 14756 27% 0 872 32% 4122 58% 4994 53% 94319 11% 31060 15% 83% 2003-04 11815 11% 15496 5% 0 1859 113% 3680 -11% 5539 11% 104887 11% 37452 21% 66% 2004-05 13500 14% 17169 11% 0 783 -58% 3669 0% 4452 -20% 119264 14% 41878 12% 82% 2005-06 15295 13% 18424 7% 0 1053 34% 3129 -15% 4182 -6% 136842 15% 45929 10% 75% 2006-07 18187 19% 20825 13% 2 1186 13% 2638 -16% 3822 -9% 153785 12% 49875 9% 69% 2007-08 21107 16% 24892 20% 8 2323 96% 3785 43% 6100 60% 175141 14% 55410 11% 62% 2008-09 24512 16% 28224 13% 9 2644 14% 3712 -2% 6346 4% 202783 16% 63270 14% 58% 2009-10 26109 7% 31132 10% 49 2898 10% 5023 35% 7873 24% 231999 14% 70969 12% 64% 2010-11 30991 19% 34665 11% 25 4081 41% 3674 -27% 7730 -2% 263773 14% 78673 11% 48% 2011-12 38010 23% 46045 33% 16 4797 18% 8034 119% 12815 66% 312677 19% 89418 14% 63% 2012-13 44138 16% 53489 16% 15 5666 18% 9351 16% 15002 17% 347841 11% 103561 16% 62% 2013-14 49177 11% 60485 13% 19 5654 0% 11308 21% 16943 13% 396282 14% 128499 24% 67%


87

Resource erosion and plan implementation

4.25 Unless fiscal adjustment takes

place, we will have reduced space for plan

implementation as well. This has already

been manifested in the State. There is

virtually no growth in the State plan size

in 2015-16 over 2014-15. If fiscal

restructuring is not happening in the

State and non plan expenditure growth is

not pruned, the plan resources will go

down further in 2015-16 from Rs.20,000

crore because of the reduced revenue

collection and the expenditure obligation

owing to the likely implementation of 10th

pay/ pension revision. In the subsequent years also plan size will be coming down

even in absolute terms if growth in

revenue remains low or expenditure

grows disproportionately.

4.26 The current pattern of devolution

of development funds to LSGIs is based

on a fixed percentage of State plan size. It

requires mention in this context that

State’s assessment of plan resources from

the year 2012-13 has turned

unsustainable and unrealistic for the reason that the estimated State plan

resources fell far short of the realization.

The plan resources estimated and those

realized for the period from 2010-11 to

2014-15 are given in the Table 4.4 along

with the devolution of development fund

to LGs. Because of lower realization of

plan resources and release of DF to LGs at

the same level as budgeted, the share of

DF devolved to the Local governments

have gone up beyond 25% of realised

resources (Table 4.4).

4.27 Lower revenue growth over a

period of three years, runaway revenue

expenditure, increasing deficit levels,

borrowings beyond 3 percent of GSDP for

covering the deficit, non-realisation of

additional resources, elevated level of

public expenditure, slide in capital

expenditure, heavy dependence on Public

Account to fill cash mismatches and

unsustainable plan sizes portend repetition of a similar kind of situation

which prevailed during the 2nd half of 1st

SFC award period extending to the 1st

half of the 2nd SFC award period, eroding

the confidence in the State Government

in meeting its sovereign obligations.

4.28 The plan expenditure against the

estimated resources and realized

resources is given in the Table 4.4 . It may be seen that from 2013-14 the growth

in plan expenditure came down sharply

because of the non-realisation of

resources and difficult cash flow position

Table 4.4 Plan Resources: Estimates vs Realised (Rs in Crore)

Year State Plan Resources Plan

Expenditure Release of

Development Fund

DF as a percent of realized resources Estimates Realised Actual

2010-11 10025 9242 10025 2549 27.58 2011-12 12010 11177 11759 3070 27.46 2012-13 14010 11457 14737 3948 34.45 2013-14 17000 15018 14901 4859 32.35 2014-15

(Provisional Accounts)

20000 14716 14252 4800 32.61


88

of the State. The growth in Public

Account also is a manifestation of the

unrealistic plan size. Plan provisions

under service heads are allowed to be

parked in the Public Account under

Treasury Savings Bank (TSB) account to

avoid lapse of plan funds which turns out

to be committed expenditure in the

subsequent years without sufficient cash

flow to meet this obligation. In order to

avoid such fund transfers to the Public

Account and creation of debt liabilities, an

electronic ledger account system has

been put in place from the year 2015-16.

In 2014-15 the realized resources came

down further to Rs14,716/- crore deviating

from the estimated resources by a huge

sum. The State may better avoid

estimating unrealistic State plan resources

so that the cash management and plan

implementation become effective.

4.29 Since the enactment of KFR Act

2003 and the rule based budget

management era, never have the fiscal

targets been achieved in the State, as

against majority of States which could

Table 4.5 State's Own Tax Revenue -Growth Over the years

Year

Sale

s Ta

x

Gro

wth

Taxe

s on

V

ehic

les

Gro

wth

Stam

ps a

nd

Regi

stra

tion

fe

es

Gro

wth

Stat

e

Exci

se

Gro

wth

Oth

ers

Gro

wth

Tota

l

Gro

wth

1990-91 897 74 122 175 71 1340

1991-92 1122 25.0% 95 27.8% 152 24.8% 210 19.9% 95 32.5% 1674 24.9%

1992-93 1306 16.4% 112 18.1% 190 24.6% 222 5.7% 58 -39.0% 1887 12.7%

1993-94 1533 17.4% 151 35.0% 230 21.4% 331 48.9% 99 72.5% 2345 24.3%

1994-95 1865 21.6% 184 21.7% 296 28.5% 353 6.7% 101 1.8% 2799 19.4%

1995-96 2286 22.6% 223 21.2% 354 19.6% 449 27.2% 71 -30.1% 3383 20.8%

1996-97 2772 21.3% 248 11.1% 360 1.8% 419 -6.8% 100 41.0% 3899 15.2%

1997-98 3084 11.2% 302 21.8% 331 -8.0% 543 29.8% 241 141.0% 4501 15.5%

1998-99 3367 9.2% 323 7.2% 301 -9.1% 530 -2.5% 129 -46.4% 4650 3.3%

1999-00 3854 14.5% 381 17.8% 280 -7.1% 591 11.6% 88 -31.4% 5194 11.7%

2000-01 4344 12.7% 395 3.7% 341 22.0% 689 16.6% 101 14.3% 5870 13.0%

2001-02 4441 2.2% 452 14.5% 394 15.6% 541 -21.4% 95 -6.3% 5923 0.9%

2002-03 5343 20.3% 513 13.5% 487 23.4% 663 22.5% 297 213.3% 7303 23.3%

2003-04 5991 12.1% 586 14.1% 550 13.0% 656 -1.1% 306 3.1% 8089 10.8%

2004-05 6701 11.8% 610 4.2% 775 41.0% 746 13.8% 130 -57.4% 8964 10.8%

2005-06 7038 5.0% 629 3.0% 1101 42.1% 841 12.7% 170 30.2% 9779 9.1%

2006-07 8563 21.7% 708 12.6% 1520 38.0% 953 13.3% 198 16.5% 11942 22.1%

2007-08 9372 9.4% 853 20.5% 2028 33.4% 1169 22.7% 247 24.8% 13669 14.5%

2008-09 11377 21.4% 937 9.8% 2003 -1.2% 1398 19.6% 275 11.4% 15990 17.0%

2009-10 12771 12.3% 1131 20.7% 1896 -5.3% 1515 8.4% 312 13.5% 17625 10.2%

2010-11 15833 24.0% 1331 17.7% 2552 34.6% 1700 12.2% 306 -1.9% 21722 23.2%

2011-12 18939 19.6% 1587 19.2% 2987 17.0% 1883 10.8% 323 5.5% 25719 18.4%

2012-13 22511 18.9% 1925 21.3% 2938 -1.6% 2314 22.9% 389 20.3% 30077 16.9%

2013-14 24885 10.5% 2161 12.3% 2593 -11.7% 1942 -16.1% 414 6.5% 31995 6.4%

2014-15 Provl. Accts

27908 12.1% 2365 9.4% 2659 2.5% 1777 -8.5% 523 26.4% 35232 10.1%


89

record revenue surplus prior to global

financial crisis and again from 2010-11.

The most disconcerting feature is that

instead of converging to the all States

aggregate deficit indicators, we are

drifting away from that trend without a

course correction which is much needed

(Chart 4.1 & 4.2).

Not only that, the recent growth trends in

SOTR depict further weakening of the

fiscal situation (Table 4.5).

The Commission’s recommendation for

the period from 2016-17 to 2020-21

‐2

‐1

0

1

2

3

4

5

6

7

2003‐04 2004‐05 2005‐06 2006‐07 2007‐08 2008‐09 2009‐10 2010‐11 2011‐12 2012‐13 2013‐14

Chart 4.1Revenue Deficit

Centre RD States aggregate RD Combined RD Kerala# RD

0

1

2

3

4

5

6

7

8

9

10

2003‐04 2004‐05 2005‐06 2006‐07 2007‐08 2008‐09 2009‐10 2010‐11 2011‐12 2012‐13 2013‐14

Chart 4.2Fiscal Deficit

Centre FD States aggregate FD Combined FD Kerala# FD


90

coincides with the 14th Finance

Commission period except for 2020-21.

Hence it is imperative that in addition to

the assessment of resources for plan

implementation during 2016-17 to 2020-

21, the overall financial position also is

assessed with reference to the 14th

Finance Commission indicators to be

achieved in the State.

Need for projection of state resources

4.30 The Commission took into consideration seriously the grievous fiscal

situation arising out of lower revenue

growth and spike in expenditure

anticipated out of the implementation of

10th State Pay Commission and felt that

an objective analysis of fiscal situation

has to be undertaken by projecting non-

plan revenue account, plan resources and

fiscal indicators under different possible

scenarios so as to decide a workable

recommendation on devolution all along

the 5th SFC award period, using three common formats for computing

separately BCR (Balance from Current

Revenues), Plan resources and Fiscal

indicators for projection under the

different methods applied for projections.

The Finance Department also was

requested to project the figures using the

same format and furnish their projections

to the Commission.

4.31 The state finances has been projected in three stages, using these

common formats. In the first stage,

balance from the non plan revenue

account has been assessed (BCR). Then to

the Balance from Current Revenues the

other plan resources such as plan grants,

borrowings, contribution of LGs and

contribution of KSEB are added together

to compute the size of State plan. In

order to arrive at the overall fiscal

situation, the plan and non-plan accounts

are combined and overall financial

position for the 5th SFC award period

arrived at to ascertain whether the

indicators given by the 14th Finance

Commission are achievable. The

consolidated figures provide the revenue

deficit, fiscal deficit, interest to RR and

Debt/GSDP of the State. These indicators

are matched against the 14th Finance

Commission targets to see how far we can

achieve the targets during the 5th SFC award period and at what cost under the

‘Baseline Scenario’ and also under the

‘Long Term Trend Based Projection’ which

are explained with detailed appendices.

4.32 The base year for making the

projections is the pre-actual for the year

2014-15. The base year is marked by the

revenues deviating both from the budget

estimate and revised estimate by a huge

sum. The issue to be flagged here is the low revenue growth in 2014-15 on a low

base already in 2013-14. Lower revenue

growth in two consecutive years is giving

rise to the difficult task of narrowing the

deficit in the near future. Things would

be complicated further if the revenue falls

again in 2015-16, which according to the

trend is most likely. According to the

trend available for the first six months of 2015-16 the revenues and expenditure of

the State has been reassessed for 2015-16

and the fiscal indicators also have been

reworked.

4.33 Given this situation, the

Commission has decided to project first a

‘Baseline Scenario’ for the State taking the

two years average (2013-14 & 2014-15)


91

revenue and expenditure growth

according to the present trend and

another projection based on ‘Long Term

Trend’ for the period from 2005-06 to

2014-15, especially in respect of tax and

non-tax revenues.

4.34 Since the present pattern of

devolution of development fund to LGs is

on the basis of State plan size, the

Commission also has attempted to project the plan resources for the period from

2016-17 to 2020-21 under the same two

methodologies mentioned above.

4.35 Basically, the plan resources comprise the BCR, borrowings and net of Public Account and plan grants. In addition, the contribution of LGs and KSEB also are added. BCR indicates balance in the non-plan revenue account of the Government. A sustained positive BCR gives rise to a healthy and sustainable growth in plan size. The BCR position has turned negative in the State since the 1990s and continues to be negative and is not contributing anything to plan. Negative BCR indicates that part of the borrowings raised for developmental activities has to be used for filling the gap in non-plan revenue account. The BCR position from 2006-07 is shown in Table 4.6. Consistent deterioration in BCR is a stumbling block

to the healthy expansion of plan size.

4.36 Borrowings is a major plan resource.

Fiscal Deficit of the State shall not exceed

3% of GSDP as mandated by KFR Act 2003.

Hence in the normal course, borrowings

also shall not exceed 3 percent of GSDP. If

BCR is negative, that part will be financed

from the borrowings. If major part of

borrowings is used for covering gap in

non-plan revenue account (BCR),

resources for plan will come down. So

long as the State is indebted to the

Central Government, consent for

borrowings from the centre is required as

per Article 293(3) of the Constitution. The

net accruals under Public Account also is

treated as borrowings of the State. Hence

resources under Public Account cannot be stretched beyond a limit. If resources

under Public Account is stretched, that

will either reduce space for borrowing

from Open Market Borrowings (OMBs)

and from other sources or result in

borrowings exceeding 3 percent of GSDP

as had happened in some of the preceding

years.

4.37 Plan grants form yet another plan

resource. In the guise of increased tax

devolution under 14th Finance

Commission award, plan grants have been cut down by the Centre. Normal Central

Assistance, Additional Central Assistance

for other programmes etc are major plan

assistance in the form of grants. As per

award of the 14th Finance Commission,

share of Central Taxes has been increased

to 42 percent of net taxes with an almost

corresponding reduction of plan grants

and stoppage of grants altogether in

respect of several plan programmes.

Hence the State is required to make

Table 4.6 Balance from Current Revenue

(Rs in Crore) Year BCR Growth

2006-07 -1332 2007-08 -2972 123.1% 2008-09 -2598 -12.6% 2009-10 -2432 -6.4% 2010-11 -1184 -51.3% 2011-12 -4983 320.7% 2012-13 -4867 -2.3% 2013-14 -6694 37.6% 2014-15


-9578 43.08%


92

increased allocation for the CSS and

several flagship programmes either out of

the surplus from BCR if available or from

the proceeds of borrowings. The

realignment of resources due to this

development is in a nascent stage only

and will require some more time to be

settled. The Commission took notice of

this issue which has the effect of

nullifying increased share to the State

from Central Taxes awarded by the 14th

Finance Commission.

Projection of State finances under ‘Baseline Scenario’

4.38 There has been continued

stagnation or lower growth rate in State

revenues for the past two years. Revenue

expenditure has been growing

disproportionately. Deficits have been

widening in this situation. The trend so

far in the current year also is not

encouraging so as to achieve the budgeted

revenue targets. In this fiscal environment, the Commission feels that

fiscal projections inevitably reflect the

‘Baseline Trend’ along with a projection

separately based on ‘Long Term Trend’.

As preliminary accounts are available for

2014-15, the base year for projection is

reckoned as the same. Since the base year

for projection is 2014-15 (preliminary

accounts) and it has deviated a lot from

2014-15 (RE), the Budget Estimate 2015-16

has also been reassessed.

BCR Projection under ‘Baseline Scenario’

4.39 BCR otherwise is Non-Plan

revenue account of the State (BCR= Tax+Non-Tax+Non-Plan Grants (-) Non-Plan Revenue Expenditure). In the State,

the BCR has always been negative since

the 1990s. Revenue receipt items except

plan grants and non plan revenue

expenditure are worked out under BCR to

see what is the contribution to plan from

BCR. A positive BCR indicates a healthy

non-plan revenue account which is

contributing to a healthy improvement in

plan size.

4.40 In recent times, there was

moderation in the negative BCR from

2006-07 to 2010-11. From 2011-12 the BCR

is negative by a huge sum (Table 4.6). The

huge negative BCR in 2011-12 can be

attributed to the implementation of pay/ pension revision on the basis of 9th Pay

Commission recommendation. Usually

after the 2nd year of implementation of

pay revision, the expenditure

commitment due to the impact of pay/

pension revision tapers off and the BCR

begins to show improvement thereafter

unless there is a sizeable decrease in the

growth of revenue. Instead of witnessing

such an improvement in BCR after the

implementation of 9th Pay/Pension revision in 2011-12 it has been worsening

at an alarming level giving caution that in

the coming years on the back of

implementation of 10th Pay Revision

Commission recommendation the BCR

will worsen further, seriously denting

fiscal space for plan implementation.

4.41 To complicate the matters, the

State witnessed a fall in revenue

collection far below the trend for the past

two years in 2013-14 and 2014-15. The

growth in revenue collection for the

current year also is not in consonance

with the long term trend growth and it

almost is that of the average for the last

two years. Further, the revenue collection


93

has also been impacted by policy changes,

especially in respect of revenue from

excise.

4.42 For projecting the baseline

scenario, major tax revenue items are

given growth on the basis of the average

growth in collection recorded for the last

two years which is reflective of the

collection for the first quarter in 2015-16.

Accordingly, sales tax/ VAT is projected

with 11.40 percent, stamps and

registration with 8 percent, motor vehicle

tax with 10.90 percent and excise with 2

percent. Based on this, the Budget

Estimate 2015-16 also has been reassessed

which shows that the State’s Own Tax

Revenue (SOTR) will be lesser than the Budget Estimate by Rs 6454 crore.

Lotteries and Forest which are the major non-tax revenue items are projected with

24 percent and 15 percent respectively

and other non-tax items with 5 percent

based on average for the last two years.

4.43 On the revenue expenditure side,

salary is estimated with pay revision

commitment arrived at by the 10th Pay

Commission and it is assumed that it

would be implemented in 2015-16 itself

as the Finance Department also has

included the commitment in the Budget

Estimate 2015-16. Additional

appropriation will be required for pension

revision, considering the pension revision

commitment worked out by 10th Pay

Commission. The amount provided in

Budget Estimate 2015-16 now is grossly

inadequate to meet the expenditure

commitment arising out of the 10th Pay

Commission recommendations. The

recommendations of the 10th Pay

Commission is due for implementation

against an already reduced fiscal space

due to rising expenditure and slowing

revenue. Similarly, for other non-plan

revenue expenditure items also, there is

possibility of additional requirement

reckoning the last two years average

growth in expenditure under these items.

An additional factor that can jack up

expenditure under this item is the

increased non-plan assistance required by

grant-in-aid institution to implement pay

revision to their employees. Taking all

these aspects into account a base line

scenario for the State has been projected

to arrive at the BCR up to 2020-21.

4.44 The BCR positions for the last 10

years are given in Table 4.7. The borrowings of the State for these years are

also given. The BCR to borrowings ratio depicts the extent of borrowings utilized

for covering the gap in the non-plan

revenue account. Table 4.7

BCR Vs Borrowings (Rs. in Crore) Year BCR Borrowings

(Net) BCR/

Borrowings 2006-07 -1332.09 3946.00 33.8% 2007-08 -2971.64 5535.01 53.7% 2008-09 -2598.19 7859.68 33.1% 2009-10 -2431.75 7699.76 31.6% 2010-11 -1184.36 7703.82 15.4% 2011-12 -4982.86 10744.73 46.4% 2012-13 -4866.74 14143.00 34.4% 2013-14 -6694.27 15448.00 43.3% 2014-15


-9578 14692.06 65.19%

4.45 For the 5th SFC award period, the

State is left with a weak BCR position according to the baseline projection

scenario (Table 4.8). If borrowings are

increasingly used for covering gap in non-

plan revenue account, the plan size

naturally will shrink for the reason that


94

borrowing is the largest source of plan

financing now. The baseline scenario

brings out the precarious financial

situation that State will be perching on

for the 5th SFC period. The projection

shows that the BCR position will worsen

continuously in the coming years bringing

down plan size and ultimately reach a

stage in 2018-19, by which time, the

permitted borrowings excluding

borrowings through GPF and net under

treasury savings will not be able to

finance the gap in the non-plan revenue

account. This will have serious

implications for the cash management of

the State as well as that of the LGs.

4.46 The budgeted BCR shows a surplus

of Rs2594 crore in 2015-16. As against

this, the reassessment of revenues and

non-plan revenue expenditure project a

negative BCR of Rs.(-)9153 Crore. This

amount almost will be a realistic sum,

unless the government postpones

implementation of pay/ pension revision to the year 2016-17. If pay/ pension

revision is postponed to the next year, the

negative BCR in 2016-17 would be far

above the one shown in the projections, in lieu of the moderation that would

occur in 2015-16 (Appendix 4.1).

Projection of plan size under Baseline Scenario

4.47 Other than BCR , the availability of

other plan resources are limited by the

KFR Act in respect of borrowings and plan

transfers from the Centre. There has been

a drastic reduction in plan grants from

2015-16 in the guise of increased tax

devolution based on 14th Finance

Commission recommendations. As

overall borrowings is fixed by the Centre,

taking into account net under Public

Account as well, resources cannot be

stretched by creating more liabilities

under Public Account. Worsening BCR is a

cause for concern as per the base line

scenario. The unhealthy BCR position

makes net borrowings, the biggest item

of plan resource. The ceiling on

borrowing is 3 percent of GSDP as fiscal

deficit has been restricted at this level by

the KFR Act 2003. For calculating the

borrowings, the fiscal deficit is assumed

as 3 percent of GSDP.

4.48 Worsening BCR/ Borrowing ratio is

evident from Table 4.8. MCR turns

negative all along the period as net

accrual under Public Account is assumed

to be zero for all the years. This is on the

reckoning that Public Account in the

recent years has been overstretched and

because of which FD/ GSDP has gone

beyond the mandatory limit of 3 percent

stipulated in the KFR Act 2003. Being an

item of borrowing with a higher risk

content of being claimed at call, the share

of Public Account needs to be reduced and

space for other borrowing sources to be

Table 4.8 BCR vs Borrowing: Baseline Projection (Rs.in Crore)

2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 BCR 9153 8296 11723 14987 16508 18771 Borrowings 14687 1651 18606 20941 23569 26528 BCR/ Borrowings 62.31% 50.18% 63% 71.56% 70.04% 70.76%


95

increased. Otherwise this would affect

the State’s net borrowings from other

sources. Due to the impact of non-plan

capital outlay, and non-plan loan

disbursal, the MCR turns negative. Under

the ‘Base Line Scenario’ the total plan size

obtained is not showing any consistent

pattern of growth and plan size in this

context turns out to be not an ideal base

for determining development fund to

LGs. The devolution of development fund

to LGs under the ‘Major Head 3604’ which

would come back as contribution for

implementation of State plan is given an

indicative increase of 10 percent over

their entitlement in Budget Estimate

2015-16. The contribution of KSEB is

projected to increase annually at 10

percent.

4.49 For the 5th SFC award period it can

be seen that the plan resources are

stagnating. It clearly indicates that the

already unsustainable plan sizes in 2013-

14, 2014-15 & 2015-16 cannot be carried

forward to the succeeding years by

bloating resources artificially. Such a

stagnant plan resources will make the

present pattern of devolution to LGs on

the basis of State plan size questionable as

there would either be fall or stagnation in

the amount to be devolved to LGs

reckoning devolution as 25 percent of

state plan size excluding contribution of

KSEB.

4.50 The baseline projection presents a

grim scenario with respect to State’s plan

size during the 5th SFC award period. The

projected State plan sizes excluding the

contribution of KSEB during the 5th SFC

period, are lower than the plan size of

Rs.20,000 crore in 2015-16(Appendix 4.2).

Overall financial position under ‘Baseline Scenario’

4.51 Coming to the overall financial

position projected by the Commission

with reference to the indicators of 14th

Finance Commission it is seen that

revenue deficit as a proportion of GSDP

would stay around 2.3 percent. The FD/

GSDP can be retained within 3 percent for

the reason that fiscal deficit not exceeding

3 percent only would be allowed to be

raised as borrowing through restriction on

consent for borrowing by the centre. The IP/RR ratio will be in the range of 16

percent, which is well above the ratio to be complied with as per 14th FC fiscal

rules.

4.52 The ‘Base Line’ projection presents

the worst case scenario for the State. It

would be characterized by stringent

regulation on payment from the treasury,

possible default on repayment of debt,

development expenditure coming to a

halt and raising of extra budgetary

borrowing for development projects

becoming very difficult. Hence the

structural weakness in the State finances

need a correction immediately. Revenues

need to be augmented, revenue

expenditure requires pruning and

liabilities to be brought down to

sustainable levels so as to achieve the

fiscal indicators of 14th Finance

Commission (Appendix 4.3).

Long Term Trend based Projection Balance from current revenues

4.53 The base line projection is far off

from the long term trend growth in

respect of revenue receipt. In the very

short run, the State needs to achieve the

trend growth rate, as persistence of


96

baseline scenario is catastrophic for the

State in the not far off period. In order to

break away from the baseline scenario

the trend growth rate needs to be

achieved in the very short period. But

given the current trend in revenue

receipts, the Commission considers that it

would be unrealistic to go for an

ambitious projection along the trend line

for reassessment of resources in 2015-16.

The reassessment of resources for

baselines scenario is retained for the

reassessment of resources for 2015-16. A

spurt in economic activities only would envisage a sudden turnaround in tax

collection especially in respect of Sale

Tax/ VAT. Revenue from excise is not

likely to show improvement unless there

is consistency in policy. Collection from

stamps and registration also is not in a

position to register a positive growth

trend till there is return of normalcy in

property market and fair values are revised along with improvement in asset

prices.

4.54 But a positive outlook exists in

respect of Sales Tax/ VAT on the

anticipated implementation of Goods and

Services Tax (GST) from 2016-17. In

2016-17, the low growth in collection can

be broken with adequate preparedness for

the effective implementation of GST.

Hence this item of tax revenue is

projected with 16.40 percent which is the

Compounded Annual Growth Rate (CAGR)

for the last 10 years from 2005-06 to 2014-

15. The other major tax revenue items

too are projected with past trend.

Accordingly, a growth rate of 18.69

percent is applied for stamps and

Registration 14.68 percent for excise 15.39

percent for Motor Vehicles and other

items are projected with14.4 percent

reflecting CAGR for the last 10 years. The

non-tax items also have been projected

reflecting trend as per CAGR for the last

10 years. Non-plan grants are included as

provided by the 14th Finance Commission.

4.55 On the expenditure side, the State

is confronted with the implementation of

pay/ pension revision. Interest payments

also are showing higher growth. The

largest three items of expenditure

(salaries + Pension + Interest) having a

share of around 62 percentage of revenue

expenditure cannot be manoeuvered in the short run so as to make structural

changes from the current high level of

spending. Increasing the retirement age

may give some manoeuverability in the

short run, if a bold policy decision is

taken in this regard. It is assumed that

pay/ pension revision will be

implemented in 2015-16 and arrears

would be impounded to General

Provident Fund. In respect of interest

payment, the positive aspect is the recent moderation of interest rate and the

monetary policy of targeting inflation at 4

percent with a band of plus or minus 2

percent. But the debt accumulation in the

recent past has been very high and the

fiscal deficit for the past three years

which had been much above the

threshold level of 3 percent of GSDP was

financed through borrowings and accruals

under Public Account causing exponential

growth in debt levels. This would entail

an increase in interest payment.

4.56 Going forward, the Government

should be able to limit the fiscal deficit

within the mandatory target of 3 percent

of GSDP. Creating liabilities in the Public


97

Account needs to be reduced to achieve

deceleration in debt accumulation and to

contain growth in interest payment. The

high debt levels act as a deterrent in the

current scenario to contain the growth of

interest payments. The other expenditure

items which constitute about 38 % of

expenditure can have some

manouverability if prudent measures are

implemented without loss of time. Here

also difficulty exists because of the

accurals of some arrear payment like

payments to contractors, welfare pension

payment, subsidy payments that have

been postponed and the like. Extreme measures will be required if public

expenditure is to be reduced below the

trend level. The Commission not being

mandated with the task of recommending measures to improving the finance of the

State Government has not ventured into

recommending such measures. However

the Government in this context can have

the option of implementing some of the

revenue raising and expenditure

reduction measures recommended by the

Kerala Public Expenditure Review

Committee to save the situation from

worsening.

4.57 Given that the trend level of

growth in revenue receipts can come

about only with higher growth in the

economy and expenditure reduction

below the trend level with a lower

inflationary regime along with policy

changes for expenditure reduction, a

norm based assessment of expenditure

has not been attempted in the current

circumstance which abounds with a lot of

uncertainties. Instead a trend level of

growth in revenue receipts and

expenditure growth based on lower

inflationary regime which would impact

DA rates and interest rates has been

worked out.

4.58 The result of the projection based

on Long Term Trend growth rate in

respect of BCR can be seen to improve

from a (-) 8953 crore in 2015-16 to

Rs.2107 crore in 2020-21. This shows the

improvement in fiscal space for plan

implementation atleast towards the end

of 5th SFC award period. The BCR

Projection Based on Trend Growth gives

the State more leeway in plan resources

than under the baseline scenario

(Appendix 4.4).

Plan projection under Long Term Trend Based Growth.

4.59 Borrowings which is the major item of plan resources is projected in the

same manner as under the baseline

scenario. Plan grants are given a

moderate growth rate of 10%. As regards

plan size it can be seen that after the

sharp reduction in 2015-16 due to the

impact of pay revision, there is moderate

growth in plan resource up to the year

2018-19 and after that reasonable growth

in plan size is obtained till the end of 5th

SFC award period. The caveat here is that

revenues are required to grow at higher

level consistently from the projection

period (Appendix 4.5).

Overall financial situation

4.60 Even though all the 14th Finance

Commission fiscal indicators are in

compliance, the Commission considers

that the projection based on ‘Long Term

Trend Growth’, is highly ambitious in the

present context. A positive outlook


98

Table 4.9 Plan Size and DF according to Buoyancy of Tax Revenue (Rs. In Crore)

Year GSDP (Factor cost)

Growth

SOTR Assuming the buoyancy to

be ‘one’

Growth Plan size

(excluding KSEB)

Devolution of Development

fund

Growth rate

2016-17 551025 12 44583 12 18213 4553 (-)5.14 2017-18 620187 12 50162 12 19291 4822 5.90 2018-19 698029 12 56447 12 21590 5398 11.94 2019-20 785642 12 63528 12 26198 6558 21.48 2020-21 884252 12 71507 12 33567 8392 27.96

emerges only in respect of GST, the

postponement of which would derail

revenue growth potential. The

expenditure projection made for this

forecast is on the presumption of a low

inflationary regime without discounting

resurgence of inflation. Another factor the

Commission views with concern is the

drying up of the grant from the Centre for

covering the Non-Plan Revenue Deficit

from 2018-19. The weak financial

position of the State is not in a condition

to withstand any shocks arising from the

possible risk factors. Hence the

Commission considers that the sharing

pattern of 25% of State plan size arrived at

under the Long Term Trend Based

Projection can meet challenges from

possible risk factors (Appendix 4.6).

Projection Based on Minimum Buoyancy in State’s Own Tax Revenues

4.61 Nevertheless, it has been the

approach of the Commission that fund

flows to LGs cannot be impeded citing

risks the state finances could face. This is

tantamount to denying the legitimate

share of State resources that the LGs are

entitled to in the proper discharge of

functions transferred to it. The

Commission is of the strong opinion that

efficiency criteria for collecting the State

taxes should be the guiding principle for

making recommendation for the transfer

of funds to LGs. Accordingly another set

of projection has been made on the basis

of assumed GSDP growth of 12.50% in

2015-16 and 12% in the subsequent years

the State is expected to achieve in the

forecast period of the 5th State finances

Commission award period. The GSDP

growth rate of 12% assumed by the

Commission from 2016-17 is in

anticipation of a real growth of 8 percent

from 2016-17 and inflation coming down

further in 2016-17 to reach the 4 percent

targeted by the monetary policy which

would make the nominal GSDP growth

rate of the State at 12%. With an

anticipated buoyancy of ‘one’ in respect of

SOTR the growth in SOTR should be 12%.

This is the minimum level of buoyancy in

tax collection the Commission anticipates

from the State, considering the fact that

in some years in the past the state could

record buoyancy above ‘one’.

4.62 In the third set of projection, which the Commission names as the ‘Projection Based on Minimum Buoyancy in States Own Tax Revenue’ the buoyancy of SOTR is reckoned as ‘one’ on the GSDP growth of 12%. The State’s non-tax


99

revenue and grant-in-aid are retained at the same level as that for the Long Term Trend based projections. The non - plan expenditure projections are retained at the same level as that for the ‘Long Term Trend Based Growth’ except for non-plan transfers to the Local Governments and other NPRE. The projected BCR is given in (Appendix 4.7). The BCR is seen to improve giving a moderate increase in plan size, over the ‘Base Line Projection Scenario’ but below the ‘Long Term Trend Based Projection’ which the Commission thinks is reflective of the medium term moderation likely to be observed in the state finances (Appendix 4.8). Some improvement in the overall fiscal indicators also is seen compared to that of the ‘Baseline Scenario’. In some of the years the Interest Payment to Revenue Receipts ratio also is in compliance (Appendix 4.9).

4.63 Applying the current sharing pattern of Development Fund to the plan sizes (25%) thus arrived at, we are getting a presumed devolution as given in Table 4.9. A point that the Commission was unaware of is, the timing of implementation of the 10th Pay Commission recommendations. In all the three sets of projections, the impact of revision is shown in the year 2015-16 on the presumption that budget for 2015-16 has factored in the pay/pension commitment. A change in the year of implementation would cause the plan sizes estimated to change in all the three sets of projection. Especially for 2016-17 the change in estimation would bring down the plan size hugely.

4.64 The ‘Minimum Buoyancy based projection’ of plan size in the initial year

of the award period gives a devolution of Development Fund below the one estimated in the budget for 2015-16.For the next year there will only be a negligible growth. The plan size could change further depending on the year of implementation of pay revision. The estimation of plan size in the other two sets of projections are seen to be either too low or prone to risks. In such a situation the devolution of Development Fund, if recommended by the Commission as a proportion of plan size, may turn out to be widely off the mark under the different projection scenarios.

Comparison of the projection of the Finance Department

4.65 Having projected the fiscal situation of the State upto 2020-21 independently under the three different scenarios, the Commission compared the projection of the Finance Department with the projections of the Commission to see whether the figures are in conformity. On examination it is found that the figures projected by the Finance Department vary vastly with that of ‘Baseline’ and ‘Trend Based Growth Method’ projected by the Commission. But the projection of Finance Department shows some similarities with that of the projection based on ‘Minimum Buoyancy in SOTR’ of the Commission especially in respect of the broader figures like BCR and plan size. The Finance Department has not provided the projection in respect of the ‘Overall Financial situation’ for the 5th SFC period.

4.66 While comparing the projection of Finance Department with the projection based on ‘Minimum Buoyancy


100

in SOTR’ of the Commission, we have observed the following.

4.67 Under Revenue, the Finance

Department shows a different projection

in respect of share of Central Taxes,

whereas the Commission reckoned the

figures projected by the 14th Finance

Commission upto 2019-20. The

Commission considers that the projection

of Finance Department applying 10

percent annual growth is on the lower

side. As regards projection of SOTR by

the Finance Department, there is some

conformity in respect of the broader

figures. But there were deviation

between them in individual items of Sales

Tax/ VAT and Stamps and Registration. In

respect of revenue from excise also, the

projection of Finance Department is on

the lower side. Coming to Non-Tax revenue the Finance Department has

projected a lower amount than that of the

Commission. The variation is mainly

under the item ‘Lotteries’ and ‘Other

Non-tax items’. Under ‘Lotteries’ the

Finance Department’s projection is on the

lower side. The Finance Department

shows a consistent growth of more than

20% in respect of ‘Other Non-Tax items’

which the Commission feels hard to come by. The Finance Department and the

Commission has provided Non-Plan

Grants as per award of the 14th Finance

Commission.

4.68 On the projection under NPRE,

the Commission has reckoned that

pay/pension revision would be

implemented in 2015-16 as provided in

the Budget Estimate 2015-16. But the

projection of Finance Department has

excluded commitment on account of

implementation of pay/pension revision

from the year 2015-16 and impact of pay

revision is shown to begin only from

2016-17.

4.69 Being a policy matter of

Government, the Commission has not

applied its discretion in showing the

impact of pay/pension revision different

from the one, the Budget Estimate 2015-

16 hints at. However the Commission, as

already indicated in the previous pages,

would like to mention again that

depending on the year of implementation

of pay revision, the BCR and plan size would change by a huge amount. One

point the Commission would like to make

explicit is that there is somehow a

conformity of the figures worked out by

the Commission and Finance Department

in respect of the total figures under

salaries and pension including additional

commitment on account of pay/pension

revision for 5 years.

4.70 The interest payment projected

by the Finance Department is on the

higher side, perhaps because of the larger

borrowings shown by the Finance Department. Non-Plan transfer to local

bodies has been projected with a lower

figure by the Finance Department than

that projected by the Commission under

the ‘Minimum Buoyancy in Tax collection

method’. Under the other NPRE items,

the Commission has projected a higher

amount than that of Finance Department.

The Commission has taken note that the

main difference would have arisen

because of the non-inclusion of higher

amount for the implementation of

pay/pension revision in the grant-in-aid

institutions like KWA, etc, and the lower


101

outgo likely from the Lotteries

Department due to the lower collection

projected under lotteries by the Finance

Department. However, the Commission

finds that there are only reconcilable

deviations in the projections of the

Finance Department (Appendix 4.10) and

those of the Commission in respect of

BCR.

4.71 In the projection of State Plan by

the Commission, Plan grants have been

projected with 10 percent on the plan

grants budgeted by the Finance

Department for 2015-16. Of course, there

are a lot of delinking and revamping going

on at the Central level in respect of the

reclassification and realignment of plan grants which would be settled sooner or

later and would cause to deviate the State plan projections further. As these issues

would not end before the Commission

submits its report, the Commission has

maintained the current position as per

Budget Estimate 2015-16. Besides, the

projections of plan grants made by the

Commission are indicative only. Cut in

plan grants would reduce the availability

of resources for implementing ‘State Plan’

further which makes the projection of

plan sizes under different scenarios

infeasible for devolution of Development

Fund.

4.72 As regards sustainability of future

plan sizes, the Commission would like to

point out that the projection of the

Finance Department rely highly on

borrowed funds including the creation of

liabilities under ‘Public Account’ which

the Commission finds extremely

unsustainable, if the growth moderation

in the economy continues (Appendix

4.11). Stagnation or slide in the economy

would be highly disastrous for state

finances. As already pointed out, the

projection of Finance Department

somewhat conforms to the projection of

the Commission under the Projection

based on ‘Minimum Buoyancy in SOTR’.

Thus for recommending vertical

devolution the basic figures are taken out

from the projection based on ‘Minimum

Buoyancy in SOTR’ which in the opinion

of the Commission is rational suiting the

medium term prospect of State finances.

Basis for Vertical Devolution

4.73 But the State plan size as the

basis for vertical devolution of

Development Fund has been seen by the Commission to be highly untenable under

the ‘Minimum Buoyancy in SOTR’

method of projection also because of the

lower plan sizes arrived at in the

projections and the consequent lower

fund flows to LGs in the first two years of

the award period and inadequate increase

in devolution in the succeeding years

upto 2020-21.

4.74 In recommending fund flows to

the LGs the utmost concern the

Commission had in mind was the

predictability and certainty of vertical

devolution to the LGs with a regular

periodicity of release that would ensure unfettered fund flows with a steady

growth so that the LGs perform in an

efficient manner. The Commission found

that if SOTR is made the basis for

devolution of Development Fund as well

as in the case of GPF and Maintenance

Fund, the above requirements would be

met. Hence vertical devolution of all types


102

of fund transfers (GPF, MF & DF) would

be on the basis of SOTR projected under

the ‘Minimum Buoyancy in SOTR’

methodology.

4.75 The Commission also took into

consideration the sceptisims emanating

from some circles about the SOTR

becoming the basis for fund transfer

citing the experience from the award of

the 3rd Commission which recommended

25 percent of gross SOTR of the year t-3

for which accounts of the Comptroller

and Auditor General was available as

vertical devolution for the first year. Thus, in 2006-07, the first year of the

award period, 25 percent of gross SOTR of

the year 2003-04 was recommended as

vertical devolution to LGs. Over the

vertical devolution in 2006-07, an increase

of only 10 percent was given by the 3rd

Commission in each year on a reduced

SOTR base of three years back, which

restricted fund flows to LGs hugely is

their argument.

4.76 In order to mitigate any

shortcomings of the 3rd SFC period vertical

devolution pattern, the Commission came

to the conclusion that for vertical

devolution in any fiscal year (t) the SOTR

projected for the particular year under the

‘Minimum Buoyancy in SOTR’ will be the

base. This decision certainly is a huge advancement in the selection of SOTR by

the Commission over (t-3) selected by the

3rd State Finance Commission. By raising

the SOTR base by three years over that of

the 3rd SFC award and increasing the rate

of projection to 12 percent on the

rationale of tax buoyancy of ‘one’, huge

progress has been made by this

Commission. It may also be noted that in

the recent years the growth in SOTR has

been below 12% (Table 4.4).

4.77 As given in the Constitution and

as per the TOR, net collection shall form

the basis for sharing of SOTR. Collection

charges have also been projected and

deducted from the Gross SOTR projected

under the ‘Minimum Buoyancy in SOTR’ methodology. The net SOTR projected by

the Commission for fund transfer, each

year of the 5th SFC award period is given

in Table 4.10.

Recommendations

1) There are a lot of uncertainties on the

fiscal front of the state like lower revenue

realization than as per budget estimate,

reduced plan grants as a consequence of

14th Finance Commission award, impact

on revenue expenditure on the

implementation of 10th Pay Commission

recommendations, overstretched Public

Account and lower realization of state

plan size. Thus it is found that state plan

size as a basis for determining

Development Fund has become highly

untenable. In this context, the

Commission recommends that the

projection of SOTR based on ‘Minimum

Buoyancy in SOTR’ shall be the basis for

Table 4.10 Net Own Tax Revenue of State (Rs. In Crore)

2016-17 2017-18 2018-19 2019-20 2020-21 Gross SOTR 44382 49709 55681 62377 69885 Collection charge 1385 1586 1816 2079 2381 Net SOTR 42997 48123 53865 60298 67504


103

determining Development Fund also to

LGs which is the most feasible one suiting

the medium term context (para no: 4.73 &

4.74).

2) The Commission also recommends

that the SOTR projected by the

Commission under ‘Minimum Buoyancy

in SOTR’ in the fiscal year ‘t’ after

deducting the projected collection charges

(net SOTR) shown at Table 4.10 shall form

the basis for vertical sharing (para

no:4.77).


104

Chapter 5 Review of Finances of Rural Local

Governments 5.1 As per Terms of Reference the

Commission is required to review the

finances of LGs. In this chapter, the

Commission reviews the finances of Rural

Local Governments (RLGs), which before

delimitation comprised of 978 GPs, 152

BPs, and 14 DPs. The review covers the

period from 2009-10 to 2013-14. Out of

the total devolution, sizeable devolution

goes to Rural Local Governments. In

respect of RLGs, the GPs only has taxation

powers.

5.2 The Block Panchayats and District

Panchayats do not have taxation powers and their own source of revenue is confined to some insignificant non-tax

items and devolutions. The issue of

inadequacy of resources of LGs for

meeting the expenditure on traditional

functions as well as the transferred

functions is a well debated one and a lot

of data are available from the works of

previous SFCs in this regard. A point that

the Commission notes with concern is the

lack of precise and reliable data. On cross

verification of data, obtained at the time

of sittings by Commission with the

uploaded data by RLGs, some

discrepancies are found and due to

paucity of time, the Commission took the

data uploaded by RLGs as authentic.

Unless the SFC Cell collects and monitors

such data on a regular basis and reconciles the figures for keeping quality

data, these kinds of discrepancies are

likely to persist and will be a bane of the

Commissions to come.

State Finance Commission Transfers

5.3 Even before the 73rd and 74th

amendments to the Constitution, Kerala

had been transferring funds to the GPs in

the form of assigned taxes, shared taxes

and certain kind of grants for general

purposes and for some specific purposes

both under plan and non-plan. The 1st

SFC listed 23 items of grants to LGs that

were being paid. With the transfer of

functions and functionaries, the need for

funds also rose considerably. Kerala State

is the pioneer in devolving funds to the GPs through the recommendations of the

SFCs and through administrative

arrangements according to the increased

functions allocated to them. Apart from

the assigned and shared taxes, the 1st

Commission recommended a share of 1%

of taxes for non-plan non statutory

purpose for traditional functions. The

concept of General Purpose Grant,

encompassing the state support for

traditional activities has evolved thus.

5.4 The 2nd SFC recommended a shift

away from the system of assigning and

sharing specific taxes and awarding a host of grants to a systems of sharing taxes in

toto as General Purpose Grant. For

development and expansion, a system of

sharing of a certain percentage of state

plan resources was brought in. In a

radical departure, the third Commission suggested all transfers including fund for

Review of Finance of Rural Local Governments

105

development and expansion as a

percentage of SOTR. The system followed

since the award period of 4th SFC starting

from 2011-12 is;

General Purpose Fund 3.5% of SOTR

Maintenance Fund 5.5% (Both road and

Non-Road) of SOTR

Fund for development and expansion not

below 25% of plan size.

General Purpose Fund

5.5 The third Commission recommended

General Purpose Fund, Maintenance Fund

and Development Fund as 25% of SOTR

taking accounts for two years back. For

the devolution in 2006-07, the actual for

2003-04 was taken. This pattern of devolution set a low base in the first year.

If the devolution was on the basis of

accounts for 2004-05, larger amount

would have been devolved. The 4th

Commission recommended GPF at the

rate of 3.5 percent, on (t-2) basis. For the

devolution in 2011-12 (the first year of 4th

SFC period) the accounts relating to the

period 2009-10 was taken. This has

resulted in the growth of General Purpose

Fund flows from 9.04% in 2010-11 to

34.50% in 2011-12. The growth tempo

could be maintained in the years ahead

on the better realization of SOTR and

growth in plan sizes. Hence fund flows

during the 4th SFC period upto 2014-15

were better than they were during the 3rd

SFC period ending in 2010-11.

Development Fund

5.6 The LGs are getting 25% of state

plan excluding the contribution from

KSEB from the 4th SFC period, as

Development Fund against the share of

SOTR fixed by the 3rd Commission on (t-3)

basis. The improvement has caused the

devolution to increase from the 3rd

Commission award period.

Maintenance Fund

5.7 In addition to the own assets of LGs, a lot of assets have been transferred

through the KPR Act 1994. The own

revenues of LGs are inadequate to look

after the maintenance needs of their own

assets and the assets transferred to them.

Maintenance Funds are awarded by the

SFCs for the proper maintenance of assets. An amount equal to 5.5 percent of

SOTR on (t-2) basis has been awarded by

the 4th SFC. Out of this 2/3rd is

apportioned for maintenance of roads and

1/3rd apportioned for the maintenance of

non-road assets. The Maintenance Fund

(Road) grew to 175.75% in 2011-12 from

2010-11, the Maintenance Fund (Non-

road) from 5.02 percent in 2010-11 to

16.65%.

Revenues of GPs

5.8 The revenues of the GPs are classified

under broader 5 items.

1) Tax Revenue. 2) Non-Tax Revenue. 3) SFC award under General Purpose

Fund, Maintenance Fund and Development Fund.

4) UFC grants. 5) World Bank Assistance.

The Major Tax sources of the GPs are reviewed (Table 5.1).

1) Property Tax 2) Profession Tax 3) Service Tax 4) Entertainment Tax 5) Advertisement Tax 6) Other Taxes.


106

Property Tax

5.9 Performance of the tax receipts

for the five years from 2009-10 is

reviewed and the Commission observes

the following. Property Tax still is the largest item of tax resources of the GPs, as

elsewhere in the country. But this tax which constituted 15 percent of the tax

and non-tax revenues of GPs during the

2nd Commission period has now come

down to 11.8 percent in 2013-14. Being

the largest sources of tax revenue, the

kind of growth in collection expected of

this item is not coming atleast to meet a

certain part of expenditure on traditional

functions. The CAGR of the items for the

five years is 15.04%. The composition of

this item of tax out of the total tax is an average of 51.81% for the first three years

of review from 2009-10 and for the two

years thereafter at 53.94%.

5.10 The Commission observes that the

potential of property tax has not been

harnessed in terms of both revision of

rates and plinth area based assessment.

Table 5.1 Tax Revenue of Grama Panchayats (₹ in Lakh)

2009-10 2010-11 2011-12 2012-13 2013-14 Advertisement 27.00 29.62 34.61 45.46 54.80 Entertainment 363.78 374.51 403.31 514.16 541.33 Profession tax 8512.69 9697.87 11376.75 12100.43 13271.70 Property Tax 10036.92 11423.31 13856.96 15717.10 17578.23 Service tax 119.25 116.92 166.85 188.62 261.46 Other tax items 307.70 396.05 922.54 791.67 639.38 Grand Total 19367.33 22038.28 26761.03 29357.43 32346.90

Composition Advertisement 0.14% 0.13% 0.13% 0.15% 0.17% Entertainment 1.88% 1.70% 1.51% 1.75% 1.67% Profession tax 43.95% 44.00% 42.51% 41.22% 41.03% Property Tax 51.82% 51.83% 51.78% 53.54% 54.34% Service tax 0.62% 0.53% 0.62% 0.64% 0.81% Other tax items 1.59% 1.80% 3.45% 2.70% 1.98% Grand Total 100.00% 100.00% 100.00% 100.00% 100.00%

Growth Advertisement 9.7% 16.8% 31.3% 20.6% Entertainment 2.9% 7.7% 27.5% 5.3% Profession tax 13.9% 17.3% 6.4% 9.7% Property Tax 13.8% 21.3% 13.4% 11.8% Service tax -2.0% 42.7% 13.0% 38.6% Other tax items 28.7% 132.9% -14.2% -19.2% Grand Total 13.8% 21.4% 9.7% 10.2%

Average Advertisement 0.03 0.03 0.04 0.05 0.06 Entertainment 0.37 0.38 0.41 0.53 0.55 Profession tax 8.70 9.92 11.63 12.37 13.57 Property Tax 10.26 11.68 14.17 16.07 17.97 Service tax 0.12 0.12 0.17 0.19 0.27 Other tax items 0.31 0.40 0.94 0.81 0.65 Grand Total 19.80 22.53 27.36 30.02 33.07


107

In respect of GPs the last revision of rates

was in 1993, whereas the Kerala

Panchayat Raj Act envisages revision

quinquennially. In respect of the new

system of plinth area based assessment,

amendments to KPR Act was carried out

as early as in 1999 but rules and

operational instructions have been issued

only in 2011 after a prolonged delay of 12

years. The procedural delays consumed

another two years and ultimately the tax

based on the new system was collected only in the financial year 2014-15. As the

uploaded data in respect of the taxes

capture the position only upto 2013-14,

the impact due to plinth area based

assessment since 2014-15 and the amount

realised for the whole panchayats is not

available for examination by the

Commission. However, the details

obtained from a few Panchayats at the

time of the sittings by the Commission show that there was substantial increase

in Property Tax after the new system of

assessment was implemented. At an

average the collection showed a growth of

70 percent in 2014-15, over that of the

collection in 2013-14.

5.11 In a reasonable reckoning it can be

assumed that the quinquennial revision,

if implemented from 1998, would have

taken this item of revenue to a higher

trajectory and reduced pressure on the

states exchequer through General

Purpose Fund and Gap Fund. The blame

for this delay squarely falls, on the State

Government which according to the Act

has to amend the rules giving effect to the

new rates. As if to compound matters,

the rates under the new system, after in

vogue for a short period was amended by

an executive order of Government

ostensibly for some extraordinary hike

cited in some cases of revision which the

appeal provision in the rules would have

rectified without the extreme step of

amending the order.

5.12 As per this order, dwelling units

upto 660 sq.feet have been totally exempt

from paying property tax and

enhancement in rate has been withdrawn

in respect of units having area upto 2000

sq.feet and the enhancement in rate is

limited to 25% in respect of units having

more than 2000 sq.feet. With regard to the exemptions, many of the elected

representatives from Idukki and Wayanad

districts expressed the concern that many

of the residents in these districts do not

have title deed and the only document

they possess with regard to domicile is

the property tax receipt received by them

from the LG against payment of property tax. In other districts also, similar issues

can exist unnoticeably. Hence exemption

from the payment of property tax requires

reconsideration. The Commission is of

the opinion that there shall not be

exemption from the payment of property

tax and recommends accordingly.

5.13 It has also been stipulated in the

order that any excess collected applying

the earlier rates would be adjusted from

the payment due in 2015-16. Large gap in

own resources is possible in 2015-16

because of this decision against the

backdrop of impact of implementation of

pay revision.

5.14 Anyhow, amending the order and

the resultant delay in reassessment are

much to the detriment of both GP


108

finances and State finances. The gap

arising due to the amendments would

have to be compensated by the

Government through increased share

under GPF. The next revision should also

be put in place when it becomes due. The

Commission recommends that property

tax should be revised quinquennially as

per provision in the KPR Act 1994.

5.15 In chapter 7 the Commission has

dealt with the issue of requirement of

periodic revision of tax and non-tax rates

of LGs whenever revision is due.

Profession Tax

5.16 This is a direct tax in the domain

of Grama Panchayats which the

individuals and companies that transact

business or are engaged in a profession

for atleast 60 days in a half year period

are bound to pay. The maximum tax

leviable under this item is governed by

Article 276(2) of the Constitution. Hence

each time a revision is required an

amendment to the Constitution fixing

maximum limit is required. Such an

amendment was brought in for the last time as far back as in 1988. Section 204 of

the KPR Act empowers the GPs to levy this tax.

5.17 Profession tax is the 2nd largest revenue source of GPs. In respect of GPs

this constitutes around 41% of revenue of

GPs. The CAGR during the last five years

is only 11.74%. It requires mention here

that this item is not showing

corresponding increase in collection along

with the increase in growth of trade,

business, employment and profession.

The reason for the low growth in

collection is that the persons engaged in

some profession are not being assessed

for levying tax. It has been brought to the

notice of Commission that many

professionals like doctors, advocates and

consultants are evading the payment of

tax. Those escaping the tax net have to be

brought in through appropriate legal/

legislative measures if loopholes really

exist.

5.18 However, the main reason for the

low growth in collection is the failure to

make amendments to the Constitution for

revision of maximum tax leviable.

Subsequent UFCs starting from the 11th Commission made recommendations for

revising the maximum rate leviable

through amendments to the Constitution.

Yet there is lack of interest on the part of

successive governments to bring in the

amendment. As the LG system has a long

history in Kerala and has made strong

interventions in enhancing the quality of

living of people, potential resources

cannot be allowed to remain idle. The

Commission strongly makes the point that the State Government should

demand the Centre for an amendment to

the Constitution and follow up the

matter, till the demand materializes and

the necessary amendments are put in

place to state rules without loss of time.

Another demand the State shall make to

the Centre is to amend the Constitution

in such a way so as to empower the

Parliament to revise the rates of

Profession Tax without having to

introduce a Constitutional amendment on

each occasion.

Entertainment Tax

5.19 Section 3 of the Local Authorities

Entertainments Tax Act empowers the


109

Local Government to collect

Entertainment Tax. The tax is collected

on the sale of tickets in theatres. The

collection of Entertainment Tax declined

during the end of 1990s with the onset of

Cable TV. The collection of

Entertainment Tax in 1993-94 was as

much as Rs.6.52 crore whereas the

collection in 2013-14 was Rs.5.41 crore

only. This shows the revenue erosion

under this tax over time. It now

constitutes just over 1.50 percent of the

Table 5.2 Total Receipts of Grama Panchayats (Rs. In lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14

Tax 19367.33 22038.28 26761.03 29357.43 32346.90 Non Tax 20942.99 26192.40 22602.01 24083.26 22058.58 Total Transfer of funds (GPF + MF + D F)

140637.98 153166.78 168825.45 206406.76 269705.22

World Bank Assistance 59.30 67.17 5036.38 23157.43 23744.56 13th CFC grant 1158.47 1532.49 26025.55 41169.65 47859.50 Borrowing 5294.72 49321.12 8513.34 2788.44 1939.53 Centrally Sponsored Schemes

51989.32 79542.46 105198.77 140714.79 69833.20

Welfare Pensions 40494.12 57696.04 68693.84 98670.34 107378.11 Other Receipts 33393.60 32958.33 45183.54 37483.41 37171.64 Total 313337.81 422515.07 476839.91 603831.51 612037.24 Growth Tax 13.79% 21.43% 9.70% 10.18% Non Tax 25.07% -13.71% 6.55% -8.41% Total Transfer of funds 8.91% 10.22% 22.26% 30.67% World Bank Assistance 13.26% 7398.50% 359.80% 2.54% 13th CFC grant 32.29% 1598.25% 58.19% 16.25% Borrowing 831.52% -82.74% -67.25% -30.44% Centrally Sponsored Schemes

53.00% 32.25% 33.76% -50.37%

Welfare Pensions 42.48% 19.06% 43.64% 8.83% Other Receipts -1.30% 37.09% -17.04% -0.83% Total 34.84% 12.86% 26.63% 1.36% Average Tax 19.80 22.53 27.36 30.02 33.07 Non Tax 21.41 26.78 23.11 24.63 22.55 Total Transfer of funds 143.80 156.61 172.62 211.05 275.77 World Bank Assistance 0.06 0.07 5.15 23.68 24.28 13th CFC grant 1.18 1.57 26.61 42.10 48.94 Borrowing 5.41 50.43 8.70 2.85 1.98 Centrally Sponsored Schemes

53.16 81.33 107.57 143.88 71.40

Welfare Pensions 41.41 58.99 70.24 100.89 109.79 Other Receipts 34.14 33.70 46.20 38.33 38.01 Total 320.39 432.02 487.57 617.41 625.80


110

GP Taxes. Over a five year period starting

from 2009-10, this item of tax has grown

over 48%. Amendment needed to the Act

to enhance revenue from this tax has

been examined in a chapter 7.

Service Tax

5.20 As per Section 200 of the Kerala

Panchayat Raj Act, the minimum service

tax leviable by the LGs is required to be

fixed by Government. The total collection

under service tax registered an increase of

119.25 percent over the five year period

from 2009-10 to 2013-14. The observation

of the Commission is that out of the 978

GPs, less than 150 GPs are collecting

service tax for the services provided by

them.

Advertisement Tax

5.21 Advertisement Tax is collected as

per the provision of Section 209 of the

KPR Act. The tax is collected based on

bye-laws framed by the GPs. No rules are

issued by the Government fixing

minimum rates. Advertisement tax has

amazing potential in the state due to its

consumerist nature. Advertising in the

State has been pervasive, irrespective of

whether it is a rural or urban area.

Because of the environmental degradation

associated with advertising there is cost

for the LGs. Reckless advertising and

hoardings deface the entire village scape.

Proper regulation and a deterrent tax rate

can reduce negative externality involved

in advertising. The GPs should make good

use of the potential.

Other Tax Items

5.22 Other tax items constituted

between 1.60% and 3.45% of the total tax

revenue during the period of review. All

these items require a relook in terms of

revision of rates and effectiveness of

collection.

Non-Tax Revenues of GPs

5.23 In general, the non-tax revenues of

the GPs yield the same amount of

revenue as that of tax revenues. In fact,

in 2010-11 the collection under non-tax

0.00

100000.00

200000.00

300000.00

400000.00

500000.00

600000.00

700000.00

2009‐102010‐112011‐122012‐132013‐14

Rs in

lakh

Years

Chart 5.1: Total reciepts of Grama Panchayats Other Receipts

Welfare Pensions

CSS

Borrowing

13th CFC grant

World Bank Assistance

Total Transfer of funds(GPF + MF+DF) Non Tax

Tax


111

items exceeded that of collection under

tax items. Whereas the collection under

non-tax was Rs.261.92 crore, collection

from taxes yielded only Rs.220.38 crore.

From 2011-12 the situation has changed

and the collection under taxes has

overtaken that under non-taxes. From the

figures available two factors can be

adduced for this development. Building

permit fee has come down from Rs.29.77

crore in 2010-11 to Rs.11.53 crore in 2013-

14. The receipts from D&O license also is

not showing any consistent pattern of

growth. In fact, in some years the figures

have come down in absolute terms as

well. A receipt of Rs.6.45 crore in 2011-

12, fell to Rs.5.84 crore in 2012-13. Market

fee for public market, after peaking at

Rs.4.87 crore in 2010-11 has gone down to

Rs.4.35 crore in 2011-12 and has again

started to grow at a negligible pace. Public

halting place fee and public slaughter

house fee are two items which show

consistent erosion in collection.

Collection from river sand after reaching

Rs.48.05 crore in 2011-12 has gone down

to Rs.16.48 crore in 2013-14 because of

restrictions and regulation on river sand

mining. The fall in building permit fee

may point to reduced activities in the

construction sector. For the sake of

convenience other non-tax items are

grouped together and this constitutes

more than 50% of non-tax collection.

5.24 The Commission has observed that

there is lack of interest on the part of LGs

to tap the potential under non-tax

revenues. Yet another factor that requires

serious consideration is the revision of

rates under almost all items of non-tax

revenue. Timely revision of rates would

have yielded a lot of revenue under non-

tax items. There seems to be huge

potential under non-tax items, even at par

with that of the potential of tax revenues.

The Commission recommends that all the

non-tax items are required to be revised

urgently in order to meet the rising needs

of GPs which at present depend greately

on the GPF recommended by State

Finance Commissions. The Commission

also has seen a lot of gap in resources

even after grant of GPF. From a total receipt of Rs.3,133.37 crore in 2009-10 the

receipt of GPs from all sources has grown

to Rs.6,120.37 crore registering an

increase of 95.33 percent.

5.25 As the review period covers both

the 3rd SFC and 4th SFC period, a

comparison regarding the increase in

fund flows during the 4th SFC period is

amply reflected. The year 2011-12 was

the first year of the 4th SFC period and in this year the total devolution registered

an increase of 29.13% over the year 2010-

11 (Table 5.2). The revenue position of

GPs is presented below. It may be seen

that tax and non-tax revenue registered a CAGR of 13.68 % and 1.31% respectively

during the period and the transfers

registered CAGR of 20.93%, 66.98% and

8.50% respectively under GPF, MF and DF.

World Bank assisted LSG Service Delivery

project and 13th UFC grant registered a

CAGR of 347.35% and 153.52%

respectively. Expenditure of GPs 5.26 The expenditure of GPs is

categorized under Administrative,

Establishment, Operation and

Maintenance and miscellaneous against

General Purpose Fund, Expenditure on


112

Maintenance of assets against

Maintenance Fund and Expenditure on

decentralized plan programme against

Development Fund. During the period

under review, the expenditure registered

a CAGR of 15.53%. administrative

expenditure registered a growth of 44.48

percent in 2011-12, establishment

expenditure registered a growth of 4.4

percent. Even though the year 2011-12

was the 1st year of the 4th SFC period

there was negative growth in expenditure

under decentralized plan programmes.

Maintenance expenditure grew by 77.80

percent in 2011-12. Under CSS the

expenditure declined from Rs.106.54

crore in the year 2009-10 to Rs92.57crore

in 2013-14, registering a decrease of

(-)3.45% .In respect of pension payment,

an agency function only is being

Table 5.3

Total Expenditure of Grama Panchayats (Rs. In lakh) Items of expenditure 2009-10 2010-11 2011-12 2012-13 2013-14

Establishment 29900.87 33033.69 47589.76 58360.48 53090.74

Administration 85074.31 95421.09 130949.39 148353.92 103522.31

Operation and Maintenance 22864.85 25212.76 28364.72 26723.39 37517.35

Decentralised plan programme 147747.78 205583.84 190741.19 192384.84 275632.98

Maintenance of Projects 7562.81 6056.27 9146.48 15078.25 14600.02

Welfare Pensions 25391.64 39296.56 47089.03 80923.28 93884.08

Centrally Sponsored schemes 10654.11 14828.81 21900.57 22970.04 9257.38

Miscellaneous 4243.60 3552.22 4387.83 5205.19 6407.83

Total 333439.97 422985.24 480168.97 549999.39 593912.70

Growth

Establishment 10.48% 44.06% 22.63% -9.03%

Administration 12.16% 37.23% 13.29% -30.22%

Operation and Maintenance 10.27% 12.50% -5.79% 40.39%

Decentralised plan programme 39.15% -7.22% 0.86% 43.27%

Maintenance of Projects -19.92% 51.02% 64.85% -3.17%

Welfare Pensions 54.76% 19.83% 71.85% 16.02%

Centrally Sponsored schemes 39.18% 47.69% 4.88% -59.70%

Miscellaneous -16.29% 23.52% 18.63% 23.10%

Total 26.85% 13.52% 14.54% 7.98%

Average

Establishment 30.57 33.78 48.66 59.67 54.29

Administration 86.99 97.57 133.90 151.69 105.85


Decentralised plan programme 151.07 210.21 195.03 196.71 281.83

Maintenance of Projects 7.73 6.19 9.35 15.42 14.93


Centrally Sponsored schemes 10.89 15.16 22.39 23.49 9.47

Miscellaneous 4.34 3.63 4.49 5.32 6.55

Total 340.94 432.50 490.97 562.37 607.27


113

performed by the GPs. The borrowing

declined from Rs 52.94 crore in 2009-10 to

Rs.19.39 crore in 2013-14. The CAGR for

the individual item of expenditure for the period from 2009-10 to 2013-14 are:

Establishment Expenses- 15.43%,

Administrative Expenditure- 5.03%,

Expenditure on decentralised plan 16.87%, Expenditure on Maintenance -

17.87% and Expenditure on welfare

pension 38.67% .

5.27 As regards the decentralized plan,

the expenditure was Rs.1,477.47 crore in

2009-10. The expenditure grew to

Rs.2,765.32 crore in 2013-14 (Table 5.3).

The closing balance which was Rs.372.85

crore in 2009-10 grew to Rs.1,139.23 crore

in 2013-14. This reflects poor fund

utilization in 2013-14.

The growing arrears in Tax Collection of GPs

5.28 Ever since large fund flows have

been ensured to LGs though SFC awards it

has become an unhealthy practice with

the LGs to show lack of interest in raising

own revenues especially tax collection.

The LGs are required to increase their tax

efficiency by maximising collection of tax

demanded in a particular year. From the

Table it can be seen that the increase in arrears is growing consistently under all

items of tax revenues. Over the review

period there is a CAGR of 35.62 percent

under all items of tax revenue. In terms of absolute amount, property tax leads in

arrears from an amount of Rs.25.56 crore

in 2009-10 to Rs.128.62 crore in 2014-15.

Profession tax comes next with arrear of

Rs.7.00 crore in 2014-15 from Rs.3.48

Crore in 2009-10. As has been stressed by

the Commission in several places in the

report, it requires reiteration that the own

tax bases are to be harnessed by the LGs

effectively to expand their operations. It

also involves the question of equity.

While some assessees are paying tax

regularly, some others are ignoring their

duty to pay tax despite receiving the same

services from the LGs. Taxes are raised

invoking legal provisions. It is the duty of

LGs to collect arrears with penalties. The

Commission recommends that the LGs

0.00

100000.00

200000.00

300000.00

400000.00

500000.00

600000.00

700000.00

2009‐10 2010‐11 2011‐12 2012‐13 2013‐14

Rs in

lakh

Years

Chart 5.2 : Total Expenditure of Grama Panchayats

Miscellaneous expenditure

Expenditure on Centrally Sponsored schemes Expenditure on welfare Pensions

Expenditure on Maintenance Projects

Expenditure on Decentralised plan programme Operation and Maintenance Expenses

Administrative Expenses

Establishment Expenses


114

should move for litigation in time

according to provisions in the law if

persons are making wilful default in

payment of tax.

Block Panchayat Finances 5.29 The receipt of Block Panchayats consists of own revenue under certain

non-tax items and transfer from State Government under General Purpose,

Maintenance and Development Fund (Table 5.5). The major item of receipts was from of Development Fund, the composition of which ranged between 85 to 90 percent during the review period (Chart 5.3). The CAGR of 47 percent

Table 5.4: Tax arrears of Grama Panchayats (Rs in lakh) Sl.No. Items 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 CAGR

1 Property Tax 2556.73 3532.60 3824.79 10902.48 6058.78 12862.13 38.14% 2 Profession Tax 348.25 1046.11 524.62 454.67 662.29 700.35 15.00% 3 Entertainment Tax 4.39 4.97 4.18 4.93 5.68 17.12 31.29% 4 Advertisement Tax 4.08 3.68 3.68 11.94 21.47 35.15 53.81% 5 Service Tax 113.59 137.12 195.13 128.43 166.82 275.45 19.38%

Total 3027.04 4724.48 4552.39 11502.45 6915.04 13890.19 35.62% Source: Director of Panchayats

Table 5.5 Total Receipts of Block Panchayats (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Tax 0.47 0.25 0.11 39.99 14.24 Non Tax 3162.36 3378.08 4973.93 10322.03 14765.27 Total Transfer of funds (GPF + MF+ DF)

28106.47 34180.62 38663.45 42956.45 58966.47

World Bank Assistance 27.23 523.75 0 0.67 86.3 13th CFC grant 170.21 742.13 400.15 216.02 109.51 Borrowing 791.8 3382.83 1948.98 1107.36 5686.03

Centrally Sponsored Schemes 42570.34 65162.71 72720.92 46873.37 52826.12 Welfare Pensions 140.12 14.65 3.49 0.4 0.7 Other Receipts 7439.87 11852.69 13864.26 12953.1 16346.46 Total 82408.86 119237.71 132575.28 114469.38 148801.1

Growth Tax -47.28% -56.17% 36897.92% -64.38% Non Tax 6.82% 47.24% 107.52% 43.05% Total Transfer of funds 21.61% 13.12% 11.10% 37.27% World Bank Assistance 1823.55% -100.00% 12780.60% 13th CFC grant 336.01% -46.08% -46.01% -49.31% Borrowing 327.23% -42.39% -43.18% 413.48%

Centrally Sponsored Schemes 53.07% 11.60% -35.54% 12.70% Welfare Pensions -89.54% -76.16% -88.55% 75.00% Other Receipts 59.31% 16.97% -6.57% 26.20% Total 44.69% 11.19% -13.66% 29.99%

Average Tax 0.00 0.00 0.00 0.26 0.09 Non Tax 20.80 22.22 32.72 67.91 97.14 Total Transfer of funds 184.91 224.87 254.36 282.61 387.94 World Bank Assistance 0.18 3.45 0.00 0.00 0.57 13th CFC grant 1.12 4.88 2.63 1.42 0.72 Borrowing 5.21 22.26 12.82 7.29 37.41

Centrally Sponsored Schemes 280.07 428.70 478.43 308.38 347.54 Welfare Pensions 0.92 0.10 0.02 0.00 0.00 Other Receipts 48.95 77.98 91.21 85.22 107.54 Total 542.16 784.46 872.21 753.09 978.95


115

recorded under non-tax revenue was

significant. The General Purpose Fund

registered a CAGR of 23.49%. The CAGR

registered under Maintenance Fund and

Development Fund respectively was 31.57

and 19.46 percent. In respect of Block

Panchayat, the major expenditure is

under decentralized plan programme the

Table 5.6 Total Expenditure of Block Panchayats (Rs in lakh)

Items of expenditure 2009-10 2010-11 2011-12 2012-13 2013-14 Establishment 823.28 760.51 1233.65 1600.17 1861.33 Administration 14397.75 26737.62 43442.25 12330.70 9572.78 Operation and Maintenance 3096.64 3446.57 4472.76 4669.90 6229.47 Decentralised plan 52536.25 65789.09 80013.84 85410.95 151036.25 Maintenance of Projects 588.61 1755.10 989.71 1649.16 1850.94 Expenditure on welfare Pensions 522.08 345.95 801.26 245.32 488.97 CSS 2417.46 5460.00 3697.05 733.63 1208.91 Miscellaneous 628.68 516.51 602.35 623.84 677.61 Total 75010.74 104811.35 135252.85 107263.65 172926.25

Growth Establishment -7.62% 62.21% 29.71% 16.32% Administration 85.71% 62.48% -71.62% -22.37% Operation and Maintenance 11.30% 29.77% 4.41% 33.40% Decentralised plan 25.23% 21.62% 6.75% 76.83% Maintenance of Projects 198.18% -43.61% 66.63% 12.24% Expenditure on welfare Pensions -33.74% 131.61% -69.38% 99.32% CSS 125.86% -32.29% -80.16% 64.79% Miscellaneous -17.84% 16.62% 3.57% 8.62% Total 39.73% 29.04% -20.69% 61.22%

Average Establishment 5.42 5.00 8.12 10.53 12.25 Administration 94.72 175.91 285.80 81.12 62.98 Operation and Maintenance 20.37 22.67 29.43 30.72 40.98 Decentralised plan 345.63 432.82 526.41 561.91 993.66 Maintenance of Projects 3.87 11.55 6.51 10.85 12.18 Expenditure on welfare Pensions 3.43 2.28 5.27 1.61 3.22 CSS 15.90 35.92 24.32 4.83 7.95 Miscellaneous 4.14 3.40 3.96 4.10 4.46 Total 493.49 689.55 889.82 705.68 1137.67

0.00

20000.00

40000.00

60000.00

80000.00

100000.00

120000.00

140000.00

160000.00

2009‐10 2010‐11 2011‐12 2012‐13 2013‐14

Rs in la

kh

Years

Chart 5.3 : Total Receipts of Block PanchayatsOther Receipts

Welfare Pensions

Centrally Sponsored Schemes

Borrowing

13th CFC grant

World Bank Assistance

Total Transfer of funds(GPF + MF+DF) Non Tax

Tax


116

composition of which ranged between 60

to 87 percent during the period of review.

The second largest item of expenditure is

under administrative expenses. Even

though there was a closing balance of Rs

369.08 crore in the year 2010-11, it could

be reduced to 213.99 crore in 2013-14

showing some improvement in spending.

As the assets owned by Block Panchayats

are less compared to GPs and DPs the devolution as well as expenditure under

Maintenance Fund was less (Table 5.6).

District Panchayat Finances

5.30 The own revenue of the District

Panchayats has been limited to some non-

tax items from which the revenue flow is

very limited (Table 5.7). In 2013-14 the

non tax revenue of the District

Panchayats was Rs 37.65 crore. On an

average each District Panchayat got Rs

2.68 crore. The major revenue received by

District Panchayat is through devolution.

The District Panchayats also are receiving

General Purpose Fund, Maintenance Fund and Development Fund.The Development

Fund constitutes the largest item of

devolution. The second largest item is

the Maintenance Fund. The composition

0.00

20000.00

40000.00

60000.00

80000.00

100000.00

120000.00

140000.00

160000.00

180000.00

200000.00

2009‐10 2010‐11 2011‐12 2012‐13 2013‐14

Rs in lakh

Years

Chart 5.4 : Total Expenditure of Block PanchayatsMiscellaneous expenditure

Expenditure on CSS

Expenditure on welfarePensionsExpenditure on MaintenanceProjectsExpenditure on Decentralisedplan programmeOperation and MaintenanceExpensesAdministrative Expenses


Table 5.7 Total receipts of District Panchayats (Tax, Non-Tax) (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Tax 0.00 1.00 1.21 0.13 56.52 Non Tax 2286.28 3833.46 3816.07 3681.92 3765.64Total Transfer of funds 31241.64 38028.83 45468.05 43518.26 78000.54 World Bank Assistance 0.00 0.00 0.00 0.00 0.00 13th CFC grant 835.40 6341.64 4.90 0.00 0.00 Borrowing 971.39 1505.80 1864.13 1288.35 533.40 Centrally Sponsored Schemes 7785.99 7653.25 1131.57 655.48 6405.15 Welfare Pensions 23.65 114.06 7.15 1.06 0.25 Other Receipts 11644.47 7964.12 4364.23 13398.89 14697.87 Total 54788.82 65442.16 56657.30 62544.08 103459.37

Growth Tax 67700.68% 20.71% -89.23% 43213.48% Non Tax 67.67% -0.45% -3.52% 2.27% Total Transfer of funds 21.72% 19.56% -4.29% 79.24% World Bank Assistance 0.00% 0.00% 0.00% 0.00% 13th CFC grant 659.11% -99.92% -100.00% 0.00% Borrowing 55.02% 23.80% -30.89% -58.60%Centrally Sponsored Schemes -1.70% -85.21% -42.07% 877.17% Welfare Pensions 382.23% -93.73% -85.17% -76.45%Other Receipts -31.61% -45.20% 207.02% 9.69% Total 19.44% -13.42% 10.39% 65.42%


117

of Development Fund and Maintenance

Fund in 2013-14 respectively was 65.20

and 6.45 percent (Chart 5.5).

5.31 As regards expenditure the

establishment expenditure has grown consistently. There are significant

variations each year in administrative

expenditure, the reason for which is not

easily traceable. The expenditure under

decentralized plan programme is not

steady. There was very significant

increase in spending in 2013-14. The

increase was 99 percent over that of the

year 2012-13. There has also been a sharp

increase in the closing balance. In 2009-11

0.00

20000.00

40000.00

60000.00

80000.00

100000.00

120000.00

2009‐10 2010‐11 2011‐12 2012‐13 2013‐14

Rs in lakh

Years

Chart 5.5: Total Receipts of District PanchayatsOther Receipts

Welfare Pensions

CSS

Borrowing

13th CFC grant

Total Transfer of funds(GPF +MF+DF)Non Tax

Tax

Table 5.8 Total Expenditure of District Panchayats (Rs in lakh)

Items of expenditure 2009-10 2010-11 2011-12 2012-13 2013-14 Establishment 965.97 1076.00 1230.68 1200.62 1304.36 Administration 6231.25 4222.08 8210.08 5866.83 6006.67 Operation and Maintenance 3257.08 3056.63 3708.57 3113.24 3700.33 Decentralised plan programme 35374.06 38483.23 36159.08 32066.19 63881.25 Maintenance of Projects 506.54 520.59 4682.59 5289.72 5232.20 welfare Pensions 1945.69 472.75 774.27 987.64 899.87 Centrally Sponsored schemes 2476.35 2896.75 5.54 0.00 0.00 Miscellaneous 670.55 147.78 165.88 141.59 66.53 Total 51427.48 50875.81 54936.69 48665.83 81091.22

Growth Establishment 11.39% 14.38% -2.44% 8.64% Administration -32.24% 94.46% -28.54% 2.38% Operation and Maintenance -6.15% 21.33% -16.05% 18.86% Decentralised plan programme 8.79% -6.04% -11.32% 99.22% Maintenance of Projects 2.77% 799.48% 12.97% -1.09% welfare Pensions -75.70% 63.78% 27.56% -8.89% Centrally Sponsored schemes 16.98% -99.81% -100.00% Miscellaneous -77.96% 12.25% -14.64% -53.01% Total -1.07% 7.98% -11.41% 66.63%

Average Establishment 69.00 76.86 87.91 85.76 93.17 Administration 445.09 301.58 586.43 419.06 429.05 Operation and Maintenance 232.65 218.33 264.90 222.37 264.31 Decentralised plan programme 2526.72 2748.80 2582.79 2290.44 4562.95 Maintenance of Projects 36.18 37.19 334.47 377.84 373.73 welfare Pensions 138.98 33.77 55.30 70.55 64.28 Centrally Sponsored schemes 176.88 206.91 0.40 0.00 0.00 Miscellaneous 47.90 10.56 11.85 10.11 4.75 Total 3673.39 3633.99 3924.05 3476.13 5792.23


118

the closing balance was Rs 193.64 crore.

This increased to Rs 525.07 crore in 2013-

14 registering an increase of 171 percent

which shows the inconsistency and

inefficiency in spending (Table 5.8).

Revision of Honorarium to members of GPs, BPs and DPs

Honorarium 5.32 The Commission conducted sittings in all districts of the State and representatives from 57 GPs, 14 Block Panchayats and 14 District Panchayats

attended the sittings. An issue raised by all rural LGs is about the meagre honorarium of President, Vice-President of Grama, Block and District Panchayats. They are full-time executives of rural LGs still they are getting a meagre monthly honorarium. A President of the District Panchayat who administers activities is getting only Rs 7900 per month. Similar is the situation of Block and Grama Panchayats. Table 5.9 gives the monthly honorarium of elected representatives of rural LGs.

0.00

10000.00

20000.00

30000.00

40000.00

50000.00

60000.00

70000.00

80000.00

90000.00

2009‐10 2010‐11 2011‐12 2012‐13 2013‐14

(Rs

in la

kh)

Years

Chart 5.6 : Total Expenditure of District Panchayats Miscellaneous expenditure

Expenditure on CSS

Expenditure on welfarePensionsExpenditure on MaintenanceProjectsExpenditure on Decentralisedplan programmeOperation and MaintenanceExpensesAdministrative Expenses


Table 5.9 Monthly honorarium of elected representatives (in Rs)

Name of Local Governments Existing rate of

Honorarium (w.e.f 01/04/2013)

Rate of Increase Proposed (01/04/2016)

District Panchayat President 7900 23700 (200%) Vice President 6600 19800 (200%) Standing Committee Chairman 4700 9400 (100%) Members 4400 8800 (100%)

Block Panchayat President 7300 21900 (200%) Vice President 6000 18000 (200%) Standing Committee Chairman 4400 8800 (100%) Members 3800 7600 (100%)

Grama Panchayat President 6600 19800 (200%) Vice President 5300 15900 (200%) Standing Committee Chairman 4100 8200 (100%) Members 3500 7000 (100%)


119

5.33 The monthly honorarium of Standing Committee Chairpersons and elected members of three tier Panchayats is also meagre. In this context, all the rural LGs that attended the sittings of the Commission demanded substantial increase in the honorarium of elected representatives. The representatives of political parties which attended the meetings called by the Commission also demanded an enhancement of the rate of honorarium of elected representatives. The Commission has examined this matter and feels that there is a genuine need to increase the rate of honorarium.

5.34 The Commission recommends to increase the rate of honorarium of elected representatives of three tier Panchayats as follows. (a) For the elected representatives holding full - time executive positions such as President, Vice-President of District, Block and Grama Panchayats, the honorarium shall be increased by 200 percent from the existing monthly rate. (b) For Standing Committee Chairpersons and members, the honorarium shall be increased by 100 percent from the existing monthly rate. The proposed rate is given in Table5.9.

Recommendations

1) Considering the issue of property tax

receipt required by the residents of Idukki

and Wayanad districts for various

purposes in the absence of valid title

deeds and the possibility of existence of

similar problems in other districts as well,

the Commission recommends that there

shall not be exemption from the payment

of property tax (para 5.11).

2) As non revision of property tax leads to

gap in resources and expenditure of RLGs

persistently,the Commission recommends

revision of property tax quiquennially as

per provision in the KPR Act 1994 (para

5.14).

3) In addition to the state seeking an

immediate amendment to the

Constitution from the Centre for revision

of Profession Tax, the Commission

recommends that amendment to the

Constitution shall also be made in such a

way, to empower the Parliament to revise

the rates of Profession Tax without

having to introduce a Constitutional

amendment on each occasion (para 5.18).

4) The Commission recommends that all

the non-tax items are required to be revised urgently in order to meet the

rising needs of GPs which at present

depends much on the GPF recommended

by the State Finance Commission (para

5.24).

5) The Commission has examined this matter of honorarium and feels that there

is a genuine need to increase the rate of

honorarium. The Commission

recommends to increase the rate of

honorarium of elected representatives of

three tier Panchayats as follows.

(a) For the elected representatives holding

full - time executive positions such as

President, Vice-President of District, Block

and Grama Panchayats, the honorarium

shall be increased by 200 percent from

the existing monthly rate. (b) For

Standing Committee Chairpersons and

members, the honorarium shall be

increased by 100 percent from the

existing monthly rate in Table 5.9 (para

5.32).


120

Chapter 6 Review of Finances of Municipalities

and Municipal Corporations 6.1 The ToR of the Commission require it to “review the financial position of Panchayats and municipalities and make recommendations to strengthen their financial position”. Accordingly, we reviewed the finances of municipalities and municipal corporations based on the data collected online by the Commission from all Urban Local Governments with the help of a schedule. All efforts have been made to obtain accurate data. We hope that the data give a realistic account about the financial situation of Urban Local Governments in Kerala. The review is presented in two parts, viz. municipalities and municipal corporations.

I. Municipalities


6.2 We have attempted a review of finances of municipalities during the period between 2009-10 and 2013-14. During this period Kerala has 60 municipalities. The review has three parts: an overview of the finances, an analysis of revenue receipts and expenditure. The total receipts are classified into five categories. First category is the own resource consisting of taxes and non-tax items collected by the municipalities. Second is the fund transferred from State Government on the basis of recommendations of SFC consisting of general purpose, maintenance and development. Third is World Bank loan and Union Finance

Commission grants for improving delivery of civic functions and public services. Fourth is borrowing of municipalities for construction of infrastructure facilities, housing, etc. And the last one is the fund given by the Central and State Governments for implementing Centrally Sponsored Schemes (CSS) and distribution of welfare pensions. Municipalities are executing only an agency function in respect of welfare pensions.

6.3 The total receipts has increased from Rs 594.08 crore in 2009-10 to Rs 1312.31 crore in 2013-14. Table 6.1 gives the itemwise receipts and annual growth rate. A review of the composition of total receipts for the year 2013-14 shows that Own Revenue consisting of tax and non-tax accounts for 30.3%, transfer of funds from State Government 36.1%, World Bank assistance 1.8%, Union Finance Commission grants 7.2%, CSS 11%, welfare pensions of State Government 8.4%, and other receipts 4.1%. The data suggests that there has been a decline in the rate of growth of total receipts since 2011-12. The items which registered a negative growth rate are borrowing, World Bank assistance, CSS and other receipts. The continuous decline in borrowing indicates that the municipalities are not interested to utilise borrowed fund for development.

6.4 An estimate of average total receipts of 60 municipalities is given in Table 6.2. The average receipts has increased from Rs 9.90 crore in 2009-10 to Rs 21.87 crore


121

in 2013-14. On an average, a municipality was getting Rs 6.63 crore as own resources, Rs 7.89 crore as transfer from State Government, Rs 1.57 crore as UFC

grants, Rs 2.41 crore as CSS, Rs 1.83 crore as welfare pensions and Rs 1.54 crore as other items in 2013-14.

Table 6.1 Total Receipts of 60 Municipalities (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Tax 10943.05 12678.92 15352.26 17053.02 20183.54 Non Tax 9392.47 11111.64 13944.46 15302.85 19636.34 Total Transfer of funds (General Purpose + Maintenance + Development )

22081.17 24819.85 30874.88 34289.30 47381.18

World Bank assistance 1.80 66.98 1630.65 3255.82 2349.53 13th UFC grant 118.20 217.75 4758.34 7857.19 9471.32 Borrowing 760.87 2909.29 1763.41 1522.59 1265.34 CSS 9919.10 7274.48 10196.34 16116.64 14515.10 Welfare Pensions 3124.49 4749.53 5475.61 10339.05 11019.22 Other Receipts 3067.09 3849.16 4809.85 5489.59 5410.34 Total 59408.25 67677.60 88805.79 111226.05 131231.91

Growth (Percent) Tax 15.86% 21.08% 11.08% 18.36% Non Tax 18.30% 25.49% 9.74% 28.32% Total Transfer of funds 12.40% 24.40% 11.06% 38.18% World Bank assistance 3620.51% 2334.54% 99.66% -27.84% 13th UFC grant 84.22% 2085.20% 65.12% 20.54% Borrowing 282.36% -39.39% -13.66% -16.90% CSS -26.66% 40.17% 58.06% -9.94% Welfare Pensions 52.01% 15.29% 88.82% 6.58% Other Receipts 25.50% 24.96% 14.13% -1.44% Total 13.92% 31.22% 25.25% 17.99%

Tax 15%

Non Tax 15%

Total Transfer of funds

(GPF + Maintenance Road + Maintenance

Non Road + Development Fund)

36%

World Bank assistance

2%

13th UFC grant 7%

Borrowing 1%

CSS11%

Welfare Pensions

9%

Other Receipts 4%

Chart 6.1 : Composition of Total Receipts of Municipalities in 2013-14 (in %)


122

6.5 The total expenditure is split into

eight items viz. establishment,

administration, operation and

maintenance, decentralised plan,

maintenance of assets, welfare pensions,

CSS and miscellaneous items. Table 6.3

gives the total itemwise expenditure of 60

municipalities between 2009-10 and 2013-

14. The total expenditure registered a

steady increase in all years except the year

2012-13. The items of administration

related expenditure which witnessed

Table 6.3 Total Expenditure of 60 Municipalities (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Establishment 15587.43 16105.30 21171.54 22573.57 26613.64 Administration 2724.16 5616.81 5481.72 5116.10 7253.21 Operation and Maintenance

3040.62 2974.19 4112.97 4882.91 7130.82

Decentralised plan 18323.86 19683.23 22809.96 29732.67 37765.85 Maintenance of assets

5058.76 4317.25 6066.73 8170.15 11170.30

Welfare Pensions 3268.14 4420.41 5765.14 10155.23 11601.56 CSS 5733.86 7519.86 5678.77 4177.18 5383.45 Miscellaneous 3058.80 3057.89 6244.72 5020.01 6541.74 Total 56795.63 63694.94 77331.55 89827.82 113460.56

Growth (Percent) Establishment 3.32% 31.46% 6.62% 17.90% Administration 106.18% -2.41% -6.67% 41.77% Operation and Maintenance

-2.18% 38.29% 18.72% 46.04%

Decentralised plan 7.42% 15.89% 30.35% 27.02% Maintenance of assets

-14.66% 40.52% 34.67% 36.72%

Welfare Pensions 35.26% 30.42% 76.15% 14.24% CSS 31.15% -24.48% -26.44% 28.88% Miscellaneous -0.03% 104.22% -19.61% 30.31% Total 12.15% 21.41% 16.16% 26.31%

Table 6.2 Average Total Receipts of Municipalities (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Tax 182.38 211.32 255.87 284.22 336.39 Non Tax 156.54 185.19 232.41 255.05 327.27 Total Transfer of funds 368.02 413.66 514.58 571.49 789.69 World Bank assistance 0.03 1.12 27.18 54.26 39.16 13th UFC grant 1.97 3.63 79.31 130.95 157.86 Borrowing 12.68 48.49 29.39 25.38 21.09 CSS 165.32 121.24 169.94 268.61 241.92 Welfare Pensions 52.07 79.16 91.26 172.32 183.65 Other Receipts 51.12 64.15 80.16 91.49 90.17 Total 990.14 1127.96 1480.10 1853.77 2187.20


123

a substantial increase during the four year period were administration,

establishment, operations, maintenance,

etc. Maintenance of road and non-road

assets of transferred institutions and own

institutions also witnessed a steep

increase. The items of expenditure which

registered the largest increase were State

welfare pensions disbursed through Local

Governments. A review of the

composition of the total expenditure

shows that 33% was spent for

decentralised plan, 29.8% for establishment and administration, 10%

for welfare pensions, 9% for maintenance

of assets, 6% for operation and

maintenance, etc. We have also worked

out the average total expenditure of the

60 municipalities. Table 6.4 presents the

itemwise average total expenditure of the

60 municipalities. The average total

expenditure of municipalities increased

from Rs 9.46 crore in 2009-10 to Rs 18.91

crore in 2013-14.

Establishment 24%

Administration 6%

Operation and Maintenance

6%

Decentralised plan 33%

Maintenance of assets

10%

Welfare Pensions

10%

CSS5%

Miscellaneous 6%

Chart 6.2 : Composition of Total Expenditure of Municipalities in 2013-14 (in %)

Table 6.4 Average Total Expenditure of Municipalities (Rs in lakh)


50.68 49.57 68.55 81.38 118.85

Decentralised plan 305.40 328.05 380.17 495.54 629.43 Maintenance of assets

84.31 71.95 101.11 136.17 186.17

Welfare Pensions 54.47 73.67 96.09 169.25 193.36 CSS 95.56 125.33 94.65 69.62 89.72 Miscellaneous 50.98 50.96 104.08 83.67 109.03 Total 946.59 1061.58 1288.86 1497.13 1891.01


124

6.6 A disturbing development that has

been taking place in the finances of

municipalities is the widening gap

between the own revenue sources and

administration related expenditure. The

own revenue source consists of the

receipts from tax and non-tax items. The

items of expenditure to be met from this

source are establishment, administration,

operation and maintenance and

miscellaneous items. Table 6.5 gives the

revenue gap of the municipalities. The

gap increased from Rs 40.75 crore in 2009-

10 to Rs 77.19 crore in 2013-14. On an

average, the deficit of a municipality

increased from Rs 6.79 crore to Rs 12.86

crore during this period. Due to this, the

municipalities are forced to meet this gap

from the general purpose fund

transferred to them as per the

recommendations of SFC. Lack of

periodical revision of taxes and non-tax

items and laxity in collection are the

major reasons for this. It is pointed out

that the rate of taxes, fees, rents, user

charges remained without much change

during the last two decades. The review

points out the need for taking urgent

steps to increase own revenue

mobilisation through revision of rates of

taxes and non-tax items, increasing tax

base and achieving efficiency in tax

collection through e-governance and other

measures.

Revenue Receipts

Own Revenue 6.7 In this section, we examine the

individual items of receipts such as taxes,

non-tax items, transfer of funds from

State Government, other grants, funds

received from State and Central Government for implementing CSS and

welfare pensions, etc. The major taxes

collected by municipalities are property,

profession, entertainment, advertisement

and service. Table 6.6 gives the items of

Table 6.5 Total Revenue Gap of 60 Municipalities (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Tax 10943.05 12678.92 15352.26 17053.02 20183.54 Non - Tax 9392.47 11111.64 13944.46 15302.85 19636.34 Total own revenue (A) 20335.52 23790.56 29296.72 32355.86 39819.88

Establishment 15587.43 16105.30 21171.54 22573.57 26613.64 Administration 2724.16 5616.81 5481.72 5116.10 7253.21 O & M 3040.62 2974.19 4112.97 4882.91 7130.82 Miscellaneous 3058.80 3057.89 6244.72 5020.01 6541.74 Total expenditure (B) 24411.02 27754.19 37010.95 37592.58 47539.41

Revenue gap (A-B) -4075.50 -3963.63 -7714.23 -5236.72 -7719.53

Growth (Percent)

Revenue gap (A-B) -2.74% 94.63% -32.12% 47.41% Per Municipality (Rs in lakh)

Total own revenue (A) 338.93 396.51 488.28 539.26 663.66 Total expenditure (B) 406.85 462.57 616.85 626.54 792.32

Revenue gap (A-B) -67.92 -66.06 -128.57 -87.28 -128.66


125

taxes collected by municipalities and

average amount collected per

municipality. The total tax collected by

the 60 municipalities increased from Rs

109.43 crore in 2009-10 to Rs 201.83 crore

in 2013-14. Property tax collected from

the owners of various categories of

buildings accounts for 52% of the total tax

revenue for 2013-14. There has been a

decline in the growth rate of tax since

2011-12. The municipalities were not able

to tap the full potential of the tax due to

lack of revision of the tax during the last

two decades, inefficiency in collection,

lack of proper database and reluctance in

the application of e-governance. Though

periodical revision of property tax is

envisaged in Kerala Municipality Act,

Table 6.6 Tax Receipts of 60 Municipalities (Rs in Lakh)

Item of Tax 2009-10 2010-11 2011-12 2012-13 2013-14 Property Tax 5538.99 6373.25 8104.27 9064.08 10482.14 Profession Tax 3984.63 4457.78 5496.55 6035.93 6822.83 Entertainment Tax 1180.16 1670.09 1400.19 1775.34 2402.71 Advertisement Tax 89.35 93.53 117.88 104.09 135.98 Service Tax 0.06 1.98 2.70 3.89 6.28 Other Tax items 149.86 82.30 230.67 69.69 333.60 Total 10943.05 12678.92 15352.26 17053.02 20183.54 Growth rate of Total Tax Receipts (Percent) 15.86% 21.08% 11.08% 18.36%

Tax Revenue per Municipality 182.38 211.32 255.87 284.22 336.39

52%

34%

12%

1% 1%

Chart 6.3 : Composition of Tax Receipts of Municipalities in 2013-14 (in %)

Property Tax

Profession Tax

Entertainment Tax

Advertisement Tax

Other Tax items


126

Table 6.7 Non-Tax Receipts of 60 Municipalities (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 D&O Licence 304.19 343.21 419.43 466.29 469.23 Building permit fee 799.73 1059.89 1801.58 1574.77 1386.48 Market fee for public market 258.56 134.03 189.33 245.19 264.35 Public slaughter house gate fee

30.58 29.94 33.78 34.89 77.28

Public halting place fee 373.00 333.70 401.20 358.29 389.56 Rent on buildings 2646.74 2980.86 4613.75 3677.45 5348.11 Fines / Penalties 371.82 554.75 554.96 1141.95 906.33 River Sand 179.78 329.13 1105.31 965.54 345.06 Other Non Tax item 4428.06 5346.15 4825.11 6838.47 10449.93 Total 9392.47 11111.64 13944.46 15302.85 19636.34 Growth Rate of Total Non-Tax Receipts (Percent)

18.30% 25.49% 9.74% 28.32%

Non-Tax Revenue per Municipality (Rs in lakh) 156.54 185.19 232.41 255.05 327.27

1994, timely steps have not been taken to

revise the tax rates.


item of tax accounting for 34% of the total

revenue. The ceiling of the tax (Rs 2500)

fixed in 1988 has not been revised since

then. Though the Union Finance

Commissions have recommended for

revision of the tax, the Central

Government has not effected the revision

so far. The municipalities also failed to

collect this tax from certain categories

such as self-employed, professional

people, traders, etc. Entertainment tax is the third major item, accounting for 12%

of the total tax receipts. The decline in

the number of theatres and the telecast of

cinemas through T.V. network and

internet has reduced the collection of

taxes. Though there is much potential for

collecting advertisement tax, the

municipalities are not utilising the

opportunity. On an average, a

municipality collected Rs 3.36 crore as

taxes during the year 2013-14. The

Commission feels that there is much

scope for increasing the tax revenue of

municipalities through periodical revision

of rate of taxes, increasing tax base and

improving efficiency of tax collection.

6.9 The major items of non-tax

revenue collected by municipalities are

rent of own buildings, building permit

fee, fines and penalties, D&O licence,

income from river sand and other items.

Table 6.7 gives the itemwise non-tax

revenue receipts of municipalities. The

rate of most of the items remained

unchanged for a decade or two. As a result, only a fraction of the potential of

rents, fees and user charges are collected

by the municipalities. The average

collection of non-tax revenue per

municipality was Rs 3.27 crore in 2013-14.

In this context, the Commission feels that

there is a need to revise the rate of non-

tax items with immediate effect.

Periodical revision is also needed in every

five years.


127

Arrears of Tax and Non-Tax 6.10 The Commission has conducted

sittings in districts and reviewed the

finances of selected municipalities. A

serious issue identified in the review is

the mounting arrears of tax and non-tax

items of municipalities. Table 6.8 gives

the total tax and non-tax arrears to be

collected in the selected 13 municipalities

belonging to 13 districts in Kerala. The

total tax and non-tax arrears to be

collected by 13 municipalities was

estimated as Rs 27.90 crore in 2013-14. It

is disturbing to note that majority of the

selected municipalities have to collect an

amount ranging between Rs 1.29 crore

and Rs 7.28 crore. The Commission feels

2%

7%1%

1%

2%

27%

5%

2%

53%

Chart 6.4: Composition of Non-Tax Receipts of Municipalities in 2013-14 (in%)

D&O Licence

Building permit fee

Market fee for public market

Public slaughter house gate fee

Public halting place fee

Rent on buildings

Fines / Penalties

River Sand

Other Non Tax item

Table 6.8 Arrears of Tax and Non-Tax of Municipalities in 2013-14 (Rs in lakh)

Name of Municipality Tax arrears Non-Tax arrears

Total

Alappuzha 32.85 14.75 47.60 North Paravoor 20.94 268.51 289.45 Thodupuzha 200.35 230.73 431.09 Payyannur 144.43 63.64 208.07 Kasargod 126.59 240.93 367.53 Kottayam 75.99 265.81 341.80 Vadakara 365.66 362.03 727.70 Mancheri 8.67 119.97 128.64 Shornur 40.35 1.15 41.50 Thiruvalla 7.57 11.61 19.18 Nedumangad 30.88 7.17 38.05 Kunnamkulam 70.31 22.13 92.44 Kalpetta 55.88 1.92 57.81 Total 1180.47 1610.37 2790.84


128

that the municipalities should take

effective measures to collect the past

arrears as well as to prevent accumulation

of arrears in future. Devolution of funds 6.11 The funds transferred from the

State is the major source of receipts of the

municipalities. The three major funds

given to the municipalities as per the

recommendations of State Finance

Commission are general purpose,

maintenance (road and non-road) and

development. Among the three funds, the

development fund accounts for the major

share. Table 6.9 gives the amount

transferred from State to the

municipalities. The total transfer of

resources has increased from Rs 220.81

crore in 2009-10 to Rs 473.81 crore in

2013-14. On an average, a municipality

received Rs 7.89 crore as devolution from

State Government for the year 2013-14.

Besides this, the municipalities received

World Bank assistance(loan obtained by

the State Government from the World

Bank) and grants from the Union Finance

Commission. Thus, the total amount

received by municipalities as devolution

was Rs 592.02 crore in 2013-14. And the average receipt per municipality was Rs

Table 6.9 Total Transfer of funds to 60 Municipalities (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 General Purpose Fund 3788.62 3643.00 7641.79 5618.34 6850.41

Maintenance Fund (Road)

2406.88 2448.86 5393.91 7001.93 9972.41

Maintenance Fund (Non-Road)

1809.27 2014.27 1924.84 2930.42 5256.08

Development Fund (excluding World Bank assistance and 13th FC Grant)

14076.40 16713.72 15914.33 18738.62 25302.28

Sub Total (SFC Devolution)

22081.17 24819.85 30874.88 34289.30 47381.18

World Bank assistance 1.80 66.98 1630.65 3255.82 2349.53 13th UFC Grant 118.20 217.75 4758.34 7857.19 9471.32

Sub Total (Others) 120.00 284.73 6389.00 11113.01 11820.86 Total 22201.17 25104.59 37263.87 45402.32 59202.03

Growth (Percent)


12.40% 24.40% 11.06% 38.18%

Sub Total (Others) 137.28% 2143.85% 73.94% 6.37% Total 13.08% 48.43% 21.84% 30.39%

Total Transfer of fund per Municipality (Rs in lakh)


368.02 413.66 514.58 571.49 789.69



129

9.86 crore. The municipalities also receive

funds under CSS for various schemes and

welfare pensions for disbursement. The

welfare pensions which are disbursed

through the municipalities are

unemployment allowance, National Old

Age Pension, pension for unmarried

women, destitute pension, disabled

pension, agricultural workers pension,

etc. The welfare pensions account for about 8.4% of the total receipts of

municipalities. Expenditure

Establishment and Administration

6.12 The major items of expenditure of

municipalities are establishment,



maintenance of assets and miscellaneous.

Besides this, the municipalities are

implementing CSS and disbursing

welfare pensions/assistance. In this

section, we examine the breakup of each

individual item of expenditure.

6.13 The items coming under

establishment are salary of the staff and

wages, travelling allowance of staff,

honorarium and TA of Chairperson and

other elected members of the Municipal

Council, contribution to pension fund and

other items. Table 6.10 presents the

itemwise establishment expenditure of 60 municipalities from 2009-10 to 2013-14.

During the period, establishment

expenditure registered a substantial

growth in 2011-12 and 2013-14. Of the

total establishment expenditure, 55% was

spent on salary of staff, 4.66% as

honorarium, 9.1% for contribution to

pension fund and 30.65% for other items

in 2013-14. The establishment

expenditure per municipality increased

from Rs 259.70 lakh in 2009-10 to Rs

443.56 lakh in 2013-14.

0

10000

20000

30000

40000

50000

60000

70000

2010‐11 2011‐12 2012‐13 2013‐14

Tota

l Tra

nsfe

r of

Fun

ds (R

s in

lakh

)

Years

Chart 6.5 : Total Transfer of funds to Municipalities

13th UFC Grant

World Bank assistance

Development Fund (excludingWorld Bank assistance and13th FC Grant)

Maintenance Fund (Non-Road)




130

Pension Payments 6.14 The municipalities which attended the sittings of the Commission reported that the distribution of monthly pension and other retirement benefits to retired staff was a serious problem affecting their

financial stability. Table 6.11 gives the number of pensioners and pension including retirement benefit paid in 2013-14. The issue became very complex due to the following reasons. First, municipalities have to pay the pension benefits not only to the staff retiring from

Table 6.10 Establishment Expenditure of 60 Municipalities (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Salary 9465.15 9116.77 12301.72 12729.75 14712.39 Wages 5.81 7.77 12.66 8.25 7.34 TA of Employees 43.71 46.22 25.39 49.24 51.80 Honorarium and sitting fees of Chairperson and all other elected representatives

489.74 473.81 803.81 845.02 1240.78

Contribution to Pension fund 1683.18 1414.10 1809.36 1970.33 2443.92

Other Expenditure 3899.85 5046.63 6218.61 6970.98 8157.41 Total 15587.43 16105.30 21171.54 22573.57 26613.64 Growth Rate of Total Establishment Expenditure (Percent)

3.32% 31.46% 6.62% 17.90%

Establishment Expenditure per Municipality (Rs in lakh) 259.79 268.42 352.86 376.23 443.56

Table 6.11 Pension payments to retired staff for 2013-14

Name of Municipality Total Number of

Pensioners

Total Pension including retirement benefit paid (Rs

in lakh) Alappuzha 282 354.93 North Paravoor 52 0.00 Thodupuzha 52 71.51 Payyannur 23 45.56 Kasargod 70 72.27 Kottayam 364 554.03 Vadakara 140 205.18 Mancheri 34 42.00 Shornur 51 63.71 Thiruvalla 85 136.74 Nedumangad 15 43.25 Kunnamkulam 74 82.37 Kalpetta 17 19.64 Total 1259 1691.19


131

their municipalities, but also to staff who retired from other municipalities. Those who retire from a particular municipality opt for pension from another municipality by virtue of their living within its jurisdiction or nearby places. Second, the Director of Urban Affairs who is responsible for giving funds for the payment of pensions, is not giving funds to the municipalities in time mainly due

to inadequate budgetary provisions. It is reported that the Director of Urban Affairs has not released any funds since September 2013. Third, due to this, the municipalities are forced to divert their own fund and general purpose fund for paying pensions and other retirement benefits. Fourth, some of the municipalities are not remitting the pension contribution of staff as they have to get huge amount of pension dues from the Director of Urban Affairs. Of the 13 municipalities reviewed by the Commission, only four remitted the pension contributions for the year 2014-15. All the municipalities that attended the sittings of the Commission demanded that Government should take over the responsibility of pension commitment and disbursement. The Commission has examined this issue and is of the view that the pension issue affects the financial stability of the municipalities. The Commission recommends the following measures to solve the issue of pension payment. (1) The Director, Urban Affairs shall in the first instance ascertain outstanding amount payable to municipalities in pension fund after adjusting pension contribution due from them if any and the same may be intimated to the Finance Department. (2)The Finance Department should

release funds to clear the arrears in four quarterly installments in 2016-17 to the Director of Urban Affairs and the same may be disbursed. (3) The share of Government and LGs will be recalculated commensurate with the increase in life expectancy. (4) Municipalities should remit pension contribution regularly to the pension fund maintained by Director, Urban Affairs. The Secretary of the municipality will be held responsible for delays in payment of pension contribution. (5) The annual pension commitment should be ascertained by Director of Urban Affairs in advance and necessary budget proposals should be forwarded to the Finance Department. (6) The Finance Department shall provide required amount in the budget every year based on the proposal of Director, Urban Affairs. (7) The gap if any in the pension fund maintained by the Director, Urban Affairs and actual annual financial commitment should be bridged equally by municipalities and State Government. Suitable mechanism may be evolved by the Director, Urban Affairs in consultation with municipalities. (8) In the case of new pensioners, the payment of pensions and retirement benefits to a retired municipal staff shall be given by the municipality in which the person has served the longest period in his total municipal service. (9) The Secretary, Department of Finance and Director, Urban Affairs will be responsible for providing adequate budget provision and timely allotment of funds respectively.

Other Items

6.15 The administrative expenditure

comprises of rent on buildings, electricity


132

charges of offices, office expenses,

travelling allowance of Chairperson and

elected representatives, expenses relating

to transferred institutions and other

items. Table 6.12 gives the itemwise

administrative expenditure of 60 municipalities from 2009-10 to 2013-14.

This item of expenditure registered a

spurt in growth in 2010-11 followed by a

decline in the subsequent two years. Of

the total administrative expenditure, 78%

was spent on expenses relating to

transferred institutions, 15.7% for office

expenses, 5.5% for electricity charges and

rest for other items in 2013-14. The

average total administrative expenditure

of municipalities increased from Rs 45.40

lakh in 2009-10 to Rs 120.89 lakh in 2013-

14.

6.16 The operation and maintenance expenditure comprises of electricity

charges for street lights, fuel charges of

vehicles, water charges for street taps, repairs and maintenance, sanitation and

other items. Table 6.13 presents itemwise

operation and maintenance expenditure

Table 6.12 Administrative Expenditure of 60 Municipalities (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Rent on Buildings 29.09 31.59 9.55 7.43 20.26 Office electricity charges 190.68 256.04 223.59 515.68 404.39 Other office expenses 644.74 678.59 840.58 925.78 1137.70 T.A of Chairperson and all other elected representatives

18.14 14.13 14.10 12.89 10.55

Expenses of transferred institutions 1813.86 4627.38 4374.98 3639.53 5668.93 Other items 27.65 9.08 18.91 14.79 11.38 Total 2724.16 5616.81 5481.72 5116.10 7253.21 Growth Rate of Total Administrative Expenditure (Percent)

106.18% -2.41% -6.67% 41.77%

Administrative Expenditure per Municipality (Rs in lakh)

45.40 93.61 91.36 85.27 120.89

Table 6.13 Operation and Maintenance Expenditure of 60 Municipalities (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Electricity charges for street lights 1135.64 914.15 1123.01 1632.04 1855.73 Fuel Charges of Vehicles etc 335.49 377.38 654.62 472.95 683.89 Water charges for street taps 444.93 343.78 463.77 285.58 343.24 Repairs and maintenance of buildings (Other than Plan)

61.32 83.05 141.88 50.62 99.66

Sanitation expenses 226.96 244.99 333.88 772.38 1049.28 Other expenses 836.28 1010.84 1395.82 1669.33 3099.02 Total 3040.62 2974.19 4112.97 4882.91 7130.82 Growth Rate of Total Operation and Maintenance Expenditure (Percent)

-2.18% 38.29% 18.72% 46.04%

Operation and Maintenance Expenditure per Municipality (Rs in lakh)

50.68 49.57 68.55 81.38 118.85


133

of 60 municipalities from 2009-10 to

2013-14. This item of expenditure

registered substantial increase in all years

except 2010-11. Of the total operations

and maintenance expenditure, 26% was

spent for electricity charges for street

lights, 9.59% for fuel charges, 4.81% for

water charges for street taps, 1.40% for

repairs and maintenance, 14.71% for

sanitation, and 43.46% for other items in

2013-14. The average expenditure of

municipalities for this item increased

from Rs 50.68 lakh in 2009-10 to Rs

118.85 lakh in 2013-14.

Expenditure on civic functions 6.17 Implementation of civic functions

is the mandatory responsibility of the

municipalities as per Kerala Municipality

Act, 1994. Collection and disposal of solid

waste, liquid waste disposal, maintenance of environmental hygiene, vector control,

street lighting, programmes for

prevention and control of diseases,

establishment of burning and burial

grounds, provision of public toilet

facilities, establishment of slaughter

houses, control of stray dogs, etc. are the

mandatory functions. Data on

expenditure from GPF and own fund for

each item of the above civic functions

were collected from 60 municipalities for

five years from 2009-10 to 2013-14. It is

reported that not even a single rupee was

spent by the municipalities on the

following civic functions during the above

five years from GPF and own fund. They

are regulation of slaughtering of animals,

construction of waiting shed, provision

for public toilet facilities and providing

basic facilities in slum areas. On the other

hand, money was spent on collection and

disposal of solid waste, maintenance of

environmental hygiene, vector control,

street lighting, programmes for

prevention and control of diseases, maintenance of burial and burning

grounds, etc. Except waste disposal, street

lighting, programmes for prevention and

control of diseases, the amount spent on

other items is very small. This indicates

the low priority given for execution of the

basic civic functions of the municipalities.

Table 6.14 indicates the expenditure

incurred by the 60 municipalities from

general purpose fund and own fund for

civic functions. Though one-third of the

expenditure of general purpose fund and

own fund was spent for civic functions in

2009-10, the share declined in the

subsequent years. Nearly 22% of the above

fund has been utilised by the

municipalities for civic functions.

Table 6.14 Expenditure incurred by Municipalities for civic functions (Rs in lakh)

Year Expenditure

for civic function

Total expenditure from GPF and own

fund

Percentage of civic functions

to Total 2009-10 8080.03 24281.34 33.28% 2010-11 6264.91 27610.29 22.69% 2011-12 7940.01 36810.32 21.57% 2012-13 8581.5 37487.93 22.89% 2013-14 10478.01 47470.36 22.07%


134

Plan Expenditure 6.18 The decentralised plan or the

annual plan of municipalities comprises

of three components, viz. general, special

component plan and tribal sub plan.

During the Fourth SFC period, the plan

expenditure consists of the devolved

funds from State plus World Bank

assistance and Union Finance

Commission grants for Local

Governments. Table 6.15 presents the

decentralised plan expenditure between

2009-10 and 2013-14. The plan

expenditure registered a continuous

increase during the above period. The

year which witnessed a substantial

growth in expenditure was 2012-13

(30.35%). Of the total expenditure, 87.62%

was spent for general sector, 11.99% for

SCP and 0.38% for TSP during the year

2013-14. The average annual expenditure

on development plan increased from Rs

305.40 lakh in 2009-10 to Rs 629.43 lakh

in 2013-14. Maintenance of Assets 6.19 Municipalities are getting funds

for maintaining the assets of their own

institutions and transferred institutions

as per the recommendations of SFC.

Separate funds are given for maintenance

of road assets and non-road assets. Table

6.16 gives the expenditure incurred for

maintenance of road and non-road assets

of 60 municipalities. The maintenance

expenditure registered a continuous

increase and more than doubled within a

Table 6.15 Decentralised Plan Expenditure of 60 Municipalities (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 General (including World Bank Assistance and Central FC Grant)

16249.87 17539.29 19895.19 26228.05 33092.12

SCP 1999.51 2029.12 2845.78 3398.28 4529.43 TSP 74.47 114.82 68.99 106.34 144.30 Total 18323.86 19683.23 22809.96 29732.67 37765.85 Growth Rate of Total Decentralised Plan Expenditure (Percent)

7.42% 15.89% 30.35% 27.02%

Decentralised Plan Expenditure per Municipality (Rs in lakh) 305.40 328.05 380.17 495.54 629.43

Table 6.16 Maintenance Expenditure of 60 Municipalities (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Road Assets 2970.89 2858.78 4662.98 5986.72 8400.15 Non Road Assets 2087.87 1458.48 1403.75 2183.43 2770.15 Total 5058.76 4317.25 6066.73 8170.15 11170.30 Growth Rate of Total Maintenance Expenditure (Percent) -14.66% 40.52% 34.67% 36.72%

Maintenance Expenditure per Municipality (Rs in lakh) 84.31 71.95 101.11 136.17 186.17


135

period of four years. Of the total

expenditure, 75% was spent for road

maintenance and 25% for non-road assets

maintenance during 2013-14. The average

annual expenditure of a municipality

increased from Rs 83.31 lakh in 2009-10

to Rs 186.17 lakh in 2013-14. The other

major items of expenditure are

distribution of welfare pensions and

implementation of CSS. The yearly total

expenditure of the two items are given in

Table 6.3.

6.20 The above review may be

concluded with the following observations. (1) There has been a decline

in borrowing indicating lack of interest of

municipalities to utilise borrowed fund

for development. (2) The widening gap

between own revenue sources and

expenditure on establishment,


maintenance is an unhealthy

development that has been taking place

in the finances of municipalities. (3) Lack

of revision of most of the taxes and non-

tax items during the last two decades

have contributed to the revenue receipts adversely. (4) Low priority given to

revenue collection, inefficiency in

collection and mounting arrears of tax

and non-tax revenue are emerging as

serious problems in revenue mobilisation.

(5) Lack of timely receipts of funds for

pension distribution from Director of

Urban Affairs, huge arrears of funds to be

received, increasing liability of pension

payments, liability to pay pension and

retirement benefits to persons retiring

from other municipalities, diversion of

own fund and general purpose fund for

paying pensions have destabilised the

finances of municipalities. (6) Due to low

priority, lack of interest, small allocation

of funds, the municipalities are not able

to execute core civic functions in a

satisfactory manner. II Municipal Corporations (MCs) 6.21 During the period under review,

the State has five municipal corporations

(MCs), viz. Thiruvananthapuram, Kollam,

Kochi, Thrissur and Kozhikode. The

review of finances is divided into three

parts, viz. an overview of finances, an

analysis of revenue receipts and an

examination of expenditure.


6.22 The total receipts of MCs comprise

of own resources, the funds transferred

from State on the basis of SFC

recommendations, UFC grant, borrowings

and funds given for implementation of

Centrally Sponsored programmes (CSS)

and disbursement of welfare schemes. In

the case of last item, the role of MC is to

execute an agency function. The total

receipts of the five MCs increased from

Rs 412.97 crore in 2009-10 to Rs 1065.63

crore in 2013-14. Table 6.17 gives the total

receipts and growth rate of the five MCs.

The total receipts registered substantial

increase during 2010-11 and 2011-12. The

subsequent year witnessed a decline in

the rate of growth. However, the revenue

receipts registered a notable growth in

2013-14. While the items like tax, non-tax,

transfer of funds, CSS registered a growth

in all the four years, items like UFC

grant, borrowing and welfare pensions

witnessed a negative growth in some

years.


136

Tax 24%

Non Tax 12%Total Transfer of

funds(General Purpose +

Maintenance + Development )

37%

13th UFC grant 5%

CSS14%

Welfare Pensions 6%

Other Receipts 2%

Chart 6.6 : Composition of Total Receipts of Municipal Corporations in 2013-14 (in %)

Table 6.17 Total Receipts of 5 Municipal Corporations(Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Tax 12872.47 16687.87 20425.65 22685.64 25299.95 Non Tax 6350.56 7405.73 7823.89 8538.42 12430.25 Total Transfer of funds (General Purpose + Maintenance + Development )

15165.50 20028.99 30712.30 31069.03 39939.09

13th UFC grant 835.14 159.05 2539.30 4342.22 4913.77 Borrowing 398.29 210.81 66.54 208.56 10.70 CSS 2872.70 3039.42 8329.98 8478.50 15114.98 Welfare Pensions 1952.57 2828.72 3452.36 7169.96 6156.90 Other Receipts 850.22 1503.77 920.44 1459.23 2697.58 Total 41297.45 51864.36 74270.46 83951.56 106563.22

Growth (Percent) Tax 29.64% 22.40% 11.06% 11.52% Non Tax 16.62% 5.65% 9.13% 45.58% Total Transfer of funds 32.07% 53.34% 1.16% 28.55% 13th UFC grant -80.95% 1496.49% 71.00% 13.16% Borrowing -47.07% -68.44% 213.44% -94.87% CSS 5.80% 174.06% 1.78% 78.27% Welfare Pensions 44.87% 22.05% 107.68% -14.13% Other Receipts 76.87% -38.79% 58.54% 84.86% Total 25.59% 43.20% 13.03% 26.93%


137

6.23 The MCs had not taken much

interest to utilise borrowed funds for

development. Of the four years, the

borrowing of MCs registered a negative

growth in three years. The financial data

suggests that the MCs as well as

municipalities are not keen to utilise

borrowed funds for development. A

composition of the items of revenue

receipts shows that transfer of funds from

the State accounts for the largest share,

37.4%, in 2013-14. The share of other

items are taxes 27.7%, non-tax 11.6%,

UFC grants 4.6%, CSS 14.2%, welfare pensions 5.8% and other receipts 2.5%.

6.24 An estimate of the average

itemwise receipts of the five MCs is given

in Table 6.18. The average total receipts of

MCs increased from Rs 82.59 crore in 2009-10 to Rs 213.12 crore in 2013-14. On

an average, an MC received Rs 79.87 crore

as transfer of funds from the State during

the year 2013-14. The average amount

received as own revenue resources

comprising taxes and non-tax was Rs

75.45 crore in 2013-14.

6.25 The total expenditure is split into

eight items, viz. establishment,



maintenance of assets, welfare pensions,

CSS and miscellaneous. Table 6.19 gives

the total itemwise expenditure of five

MCs during the period between 2009-10

and 2013-14. The total expenditure

registered an annual growth of 44.1% in

2011-12. There was a fall in the rate of

growth of expenditure in the subsequent

year. However, the expenditure registered

a growth of 17.6% in 2013-14. The items

which received a fairly high rate of growth

during the period are establishment,

administration, operation and maintenance, decentralised plan and

welfare pensions. A composition of items

of expenditure shows that more than

41.7% of the total expenditure was spent

on establishment, administration and

related expenditure in 2013-14. Another 31.6% of the expenditure is spent on

development plan and 13.3% is spent on

maintenance of assets. The share of

expenditure on distribution of welfare

pensions was 6.5% and CSS 5.5%.We have

worked out the average total expenditure

of the five MCs. The average total

expenditure of MCs increased from Rs

79.71 crore in 2009-10 to Rs 160.86 crore

in 2013-14 (Table 6.20). On an average, an

MC is spending Rs 67.31 crore for

Table 6.18 Average Total Receipts of Municipal Corporations (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Tax 2574.49 3337.57 4085.13 4537.13 5059.99 Non Tax 1270.11 1481.15 1564.78 1707.68 2486.05 Total Transfer of funds 3033.10 4005.80 6142.46 6213.81 7987.82 13th UFC grant 167.03 31.81 507.86 868.44 982.75 Borrowing 79.66 42.16 13.31 41.71 2.14 CSS 574.54 607.88 1666.00 1695.70 3023.00 Welfare Pensions 390.51 565.74 690.47 1433.99 1231.38 Other Receipts 170.04 300.75 184.09 291.85 539.52 Total 8259.49 10372.87 14854.09 16790.31 21312.64


138

administration, establishment and

Table 6.19 Total Expenditure of 5 Municipal Corporations (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Establishment 17460.89 18296.93 23930.20 23621.19 28038.73

Administration 2404.21 3802.22 1970.15 2907.57 1502.46


Decentralised plan 9432.53 9837.94 14934.13 19049.57 25449.17

Maintenance of assets 4038.59 3896.52 8360.99 7935.66 10750.71


CSS 41.88 391.22 3362.16 4039.81 4420.32

Miscellaneous 2301.53 1491.60 4362.52 643.20 880.69

Total 39857.77 43152.93 62220.11 68391.26 80432.69

Growth (Percent)

Establishment 4.79% 30.79% -1.29% 18.70%

Administration 58.15% -48.18% 47.58% -48.33%

Operation and Maintenance -7.72% -11.47% 51.07% 34.13%

Decentralised plan 4.30% 51.80% 27.56% 33.59%

Maintenance of assets -3.52% 114.58% -5.09% 35.47%

Welfare Pensions 85.99% 4.06% 118.08% -26.03%

CSS 834.05% 759.40% 20.16% 9.42%

Miscellaneous -35.19% 192.47% -85.26% 36.92%

Total 8.27% 44.19% 9.92% 17.61%

Establishment 35%

Administration 2%

Operation and Maintenance

5%

Decentralised plan 32%

Maintenance of assets 13%

Welfare Pensions

7% CSS5%

Miscellaneous 1%

Chart 6.7 : Composition of Total Expenditure of Municipal Corporations

in 2013-14 (in %)


139

administration, establishment and related

expenditure in 2013-14. Another Rs 50.89

crore was spent for decentralised plan

and Rs 21.50 crore for maintenance of

assets.

6.26 We have also examined the revenue gap of the five MCs. The revenue gap indicates the difference between own revenue of MCs and the expenditure on establishment, administration, operation and maintenance and miscellaneous items. Table 6.21 presents the revenue

gap of five MCs. There was a deficit in own resources during the three years between 2009-10 to 2011-12. The deficit was Rs 54.34 crore in 2009-10, Rs 17.96 crore in 2010-11 and Rs 40.48 crore in 2011-12. However, there was an improvement in the finances and the deficit became surplus in the subsequent two years. The lack of periodical revision of taxes and non-tax items, laxity and inefficiency in collection are the major reasons for the deficit.

Table 6.20 Average Total Expenditure of Municipal Corporations (Rs in lakh)


498.24 459.80 407.04 614.90 824.76

Decentralised plan 1886.51 1967.59 2986.83 3809.91 5089.83 Maintenance of assets 807.72 779.30 1672.20 1587.13 2150.14 Welfare Pensions 337.39 627.50 652.95 1423.95 1053.36 CSS 8.38 78.24 672.43 807.96 884.06 Miscellaneous 460.31 298.32 872.50 128.64 176.14 Total 7971.55 8630.59 12444.02 13678.25 16086.54

Table 6.21 Total Revenue Gap of 5 Municipal Corporations (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Tax 12872.47 16687.87 20425.65 22685.64 25299.95 Non - Tax 6350.56 7405.73 7823.89 8538.42 12430.25 Total own revenue (A) 19223.03 24093.60 28249.53 31224.06 37730.19 Establishment 17460.89 18296.93 23930.20 23621.19 28038.73 Administration 2404.21 3802.22 1970.15 2907.57 1502.46 O & M 2491.20 2298.98 2035.21 3074.49 4123.82 Miscellaneous 2301.53 1491.60 4362.52 643.20 880.69 Total Expenditure (B) 24657.83 25889.73 32298.07 30246.45 34545.70 Revenue gap (A-B) -5434.80 -1796.13 -4048.54 977.61 3184.49

Growth (Percent)

Revenue gap -66.95% 125.40% -124.15% 225.74% Per Municipal Corporation (Rs in lakh)

Total own Revenue (A) 3844.61 4818.72 5649.91 6244.81 7546.04 Total expenditure (B) 4931.57 5177.95 6459.61 6049.29 6909.14 Revenue gap (A-B) -1086.96 -359.23 -809.71 195.52 636.90


140

Revenue Receipts Own Revenue

6.27 In this section, we examine the individual items of receipts such as taxes, non-tax items, transfer of funds from State Government, other grants and funds received. Table 6.22 presents the items of

taxes collected by MCs, the growth rate and average tax revenue collected per MC. The total taxes collected by five MCs increased from Rs 128.72 crore in 2009-10 to Rs 252.99 crore in 2013-14. An unhealthy development that has been taking place is the decline in the rate of

Table 6.22 Tax Receipts of 5 Municipal Corporations (Rs in lakh)

Item of Tax 2009-10 2010-11 2011-12 2012-13 2013-14 Property Tax 7059.29 9455.50 11838.14 12573.60 13170.44 Profession Tax 4215.53 4889.71 6093.12 6745.80 8785.64 Entertainment Tax 1237.68 1546.55 2002.50 2431.34 2439.43 Advertisement Tax 149.08 196.87 258.98 375.94 431.33 Other Tax items 210.90 599.25 232.90 558.96 473.11 Total 12872.47 16687.87 20425.65 22685.64 25299.95 Growth Rate of Total Tax Receipts (Percent)

29.64% 22.40% 11.06% 11.52%

Tax Revenue per Municipal Corporation (Rs in lakh) 2574.49 3337.57 4085.13 4537.13 5059.99

Property Tax 52%Profession Tax

35%

Entertainment Tax 9%

Advertisement Tax 2%

Other Tax items 2%

Chart 6.8 : Composition of Tax Receipts of Municipal Corporations in 2013-14 (in %)


141

growth of tax receipts. On an average, an MC received Rs 50.59 crore as tax revenue during the year 2013-14.

6.28 Property tax is the major item of

tax which accounts for 52% of the total tax

revenue of the MCs. Though there has

been a substantial increase in the tax

during 2010-11 and 2011-12, the tax

registered a fall in growth rate. Due to

lack of periodical revision of the rate of

property tax, MCs were not able to collect

the full potential of the tax. Profession tax

is the second major item of tax,

accounting for 35% of the total tax

receipts in 2013-14. The upper limit of the

tax which was fixed at Rs 2500 in 1988

has not been revised since then. Though

the Union Finance Commissions have

recommended revision of the upper limit

of tax, the Central Government has not

taken any step in this direction so far.

The MCs also failed to collect this tax

from all categories of persons who are

expected to pay the tax. Entertainment

tax is the third major item of tax,

accounting for nearly 10% of the total tax

revenue in 2013-14. The revenue from the

tax remained almost stagnant in the year

2013-14. Though there is much scope for

collecting the advertisement tax, the MCs

are not taking steps to collect its full

potential. A review of the trends in the

growth rate of tax receipts is not

encouraging. The total tax receipts

registered a substantial decline since

2011-12. On an average, an MC has

received Rs 50.59 crore as total tax revenue in 2013-14.

6.29 The major items of non-tax

revenue collected by MCs are building

permit fee, rent on buildings, fines and

penalties, D&O licence and other items.

Table 6.23 gives the itemwise non-tax

receipts of five MCs. Building permit fee,

a major item of non-tax revenue,

registered a negative growth rate in 2013-

Table 6.23 Non-Tax Receipts of 5 Municipal Corporations (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 D&O Licence 146.86 256.85 332.43 263.39 346.21 Building permit fee 1018.00 1232.99 1391.01 2142.88 1769.76 Market fee for public market 81.37 54.99 56.99 37.69 107.70 Public slaughter house gate fee 16.39 21.86 15.79 13.39 14.90 Public halting place fee 199.95 114.88 200.66 125.13 181.33 Rent on buildings 1391.04 1505.57 1612.73 1626.00 1724.23 Fines / Penalties 240.64 414.43 345.84 306.56 578.28 River Sand 0.00 0.00 176.50 165.85 130.85 Other Non Tax item 3256.31 3804.17 3691.95 3857.51 7576.99 Total 6350.56 7405.73 7823.89 8538.42 12430.25 Growth Rate of Total Non-Tax Receipts (Percent)

16.62% 5.65% 9.13% 45.58%

Non-Tax Revenue per Municipal Corporation (Rs in lakh)

1270.11 1481.15 1564.78 1707.68 2486.05


142

14. There was a steep decline in rent on

buildings and D&O licence during 2012-

13. A review of the growth of non-tax

receipts indicates a lower growth in 2011-

12 compared to other years. Lack of

periodical revision of the fees, rent, fines

and user charges has also contributed to

the poor collection of non-tax sources.

Arrears of Tax and Non-Tax 6.30 A serious issue identified by the

Commission in the review of finances is

the mounting arrears of tax and non-tax

items. Except the Kollam MC, all the MCs

have huge arrears. Table 6.24 gives the tax

and non-tax arrears of MCs for the year

2013-14. The MC of Kochi has the largest

amount of arrears, Rs 147.47 crore, in

2013-14. Property tax, profession tax,

advertisement tax and rent on buildings

are the four items from which arrears are

to be received. The MC of

Thiruvananthapuram has Rs 24.73 crore

of arrears in 2013-14. The items from

which the arrears are to be collected are

property tax, profession tax,

advertisement tax and rent on buildings.

The MC of Thrissur has an arrear of Rs

19.24 crore in 2013-14. The items from

which the arrears are to be collected are

property tax, profession tax and rent on

D&O Licence 3%

Building permit fee

14%

Market fee for public market

1%Public halting

place fee 1%

Rent on buildings

14%

Fines / Penalties5%River Sand

1%

Other Non Tax item 61%

Chart 6.9 : Composition of Non-Tax Receipts of Municipal Corporations in 2013-14 (in %)

Table 6.24 Arrears of Tax and Non-Tax of Municipal Corporations in 2013-14 (Rs in lakh)

Corporation Tax arrears Non-Tax arrears Total Thiruvananthapuram 2325.26 148.49 2473.75 Kollam 112.57 18.03 130.60 Kochi 10163.55 4584.04 14747.59 Thrissur 1672.32 252.29 1924.61 Kozhikode 333.12 248.73 581.85 Total 14606.82 5251.58 19858.40


143

buildings. The Commission feels that the

MCs have to give top priority for arrear

collection and take necessary measures

for preventing accumulation of arrears.

Devolution of funds

6.31 Devolution of funds from State is

another major source of receipt of the

MCs. The items of fund given to MCs as

per the recommendations of State Finance Commission are general purpose,

maintenance and development. Table

6.25 gives the amount transferred from

State to the MCs. The total transfer of

resources from the State Government

increased from Rs 151.65 crore in 2009-10

to Rs 399.39 crore in 2013-14. On an

average, an MC received Rs 79.87 crore

from State Government for the year 2013-

14. Besides this, the MCs received grants

from the Union Finance Commission.

Thus, the total amount received by MCs

as devolution including UFC grants was Rs

448.52 crore in 2013-14 and the average

amount received per MC was Rs 89.70

crore in 2013-14. Besides this, the MCs

also receive funds for executing CSS

meant for Urban Local Governments and

disbursement of welfare pensions. Of the

total receipts, CSS accounts for 14.1% and welfare pensions 5.7%.

Table 6.25 Total Transfer of Funds to 5 Municipal Corporations (Rs in lakh)

Item of Tax 2009-10 2010-11 2011-12 2012-13 2013-14 General Purpose Fund 2930.22 5168.47 7963.82 8686.99 10471.31 Maintenance Fund (Road) 1202.94 1360.65 2990.73 4192.13 5976.51 Maintenance Fund (Non-Road)

1335.52 1616.25 1222.39 1550.37 2425.22

Development Fund (excluding World Bank assistance and 13th FC Grant)

9696.83 11883.61 18535.36 16639.53 21066.04


15165.50 20028.99 30712.30 31069.03 39939.09

13th UFC Grant 835.14 159.05 2539.30 4342.22 4913.77 Sub Total (Others) 835.14 159.05 2539.30 4342.22 4913.77 Total 16000.64 20188.05 33251.60 35411.25 44852.86

Growth (Percent) Sub Total (SFC Devolution)

32.07% 53.34% 1.16% 28.55%

Sub Total (Others) -80.95% 1496.49% 71.00% 13.16% Total 26.17% 64.71% 6.49% 26.66%

Total Transfer of Fund per Municipal Corporation (Rs in lakh) Sub Total (SFC Devolution)

3033.10 4005.80 6142.46 6213.81 7987.82



144

Expenditure

Establishment and Administration 6.32 The major items of expenditure of

MCs are establishment, administration,

operation and maintenance, decentralised plan, maintenance of assets and

miscellaneous. The items coming under

establishment are salary of staff, wages, travelling allowance of staff, honorarium

of Mayor and other elected members of

MC, contribution to pension fund and

other items. Table 6.26 presents itemwise

establishment expenditure of five MCs

0

5000

10000

15000

20000

25000

30000

35000

40000

45000

50000

2010‐11 2011‐12 2012‐13 2013‐14Tota

l Tra

nsf

er o

f Fu

nds

( Rs

in la

kh)

Years

Chart 6.10 : Total Transfer of funds to Municipal Corporations

13th UFC Grant

Development Fund(excluding World Bankassistance and 13th FCGrant)Maintenance Fund (Non-Road)



Table 6.26 Establishment Expenditure of 5 Municipal Corporations(Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Salary 12301.39 13482.25 16463.61 16218.70 19536.42 Wages 0.00 0.33 0.00 0.33 0.00 TA of Employees 11.68 12.25 13.97 17.14 13.23 Honorarium and sitting fees of Chairperson and all other elected representatives

80.86 93.70 135.85 138.25 130.86

Contribution to Pension fund 1774.36 2002.53 3035.45 2778.71 3065.09 Other Expenditure 3292.60 2705.87 4281.33 4468.06 5293.12

Total 17460.89 18296.93 23930.20 23621.19 28038.73 Growth Rate of Total Establishment Expenditure (Percent)

4.79% 30.79% -1.29% 18.70%

Establishment Expenditure per Municipal Corporation (Rs in lakh) 3492.18 3659.39 4786.04 4724.24 5607.75


145

from 2009-10 to 2013-14. During the

period, the establishment expenditure

registered a growth of 30.7% in 2011-12.

Of the total establishment expenditure,

69.7% was spent on salary of staff, 10.9%

on contribution to pension fund and

18.8% on other items in 2013-14. The

average establishment expenditure per

MC increased from Rs 34.92 crore in 2009-

10 to Rs 56.07 crore in 2013-14. Pension Payments 6.33 All the five MCs which attended

the sittings of the Commission reported

that distribution of monthly pension and

other retirement benefits to the retired

staff was a serious problem affecting their

financial stability. Table 6.27 gives the

number of pensioners and the amount of

total pension distributed to the retired

staff in 2013-14. According to the figures

supplied by the MCs, the total number of pensioners was 4875 in 2013-14. The total

amount spent for pension was Rs 69.33

crore in 2013-14. Regarding the pension

payment, the MCs are also facing the

same problems of the municipalities. The

major problem they face is the delay in

getting funds from the Director of Urban

Affairs for pension payment. It is reported

that the Director of Urban Affairs has not

released any funds to the MCs since

September 2013. It is also reported that

the MCs are not remitting the pension

contribution of MC staff to the Director of

Urban Affairs. It is reported that MCs of

Thiruvananthapuram and Thrissur have

not remitted any amount as pension

contribution during the period between

2011-12 and 2014-15. The Commission

has examined this issue and is of the view

that pension distribution issue affects the

financial stability of MCs. The

Commission recommends the same

measures as that of municipalities

mentioned in the para 6.14 for the MCs also. Other Items 6.34 The administrative expenditure

comprises of rent on buildings, electricity

charges, office expenses, travelling

allowance of Mayor and other elected

representatives, expenses relating to transferred institutions and other items.

Table 6.28 gives itemwise expenditure of

five MCs from 2009-10 to 2013-14. This

item of expenditure registered a spurt in

growth in 2010-11 followed by a decline

in the subsequent year. Of the total

administrative expenditure, 52% was

spent on expenses relating to transferred

institutions, 24% on office expenses and

22% on electricity charges and the rest on

Table 6.27 Pension payments to retired staff for 2013-14

Name of Municipal Corporation

Total Number of Pensioners

Total Pension including retirement benefit paid

(Rs in lakh) Thiruvananthapuram 1557 2063.80 Kollam 297 613.40 Kochi 1356 2005.85 Thrissur 332 549.26 Kozhikode 1333 1701.25 Total 4875 6933.56


146

other items in 2013-14. The average expenditure per MC for this item

increased from Rs.4.80 crore in 2009-10 to

Rs 5.81crore in 2012-13.

6.35 The operation and maintenance

expenditure comprises of electricity

charges for street lights, fuel charges for

vehicles, water charges for street taps,

repair and maintenance of assets, sanitation and other items. Table 6.29

presents the itemwise operation and maintenance expenditure of five MCs for

five years. This item of expenditure

registered a decline in the first two years

followed by a steep increase in the

subsequent years. Of the total operation

and maintenance expenditure, 70.6% was

spent on electricity charges for street

lights, 12% on fuel charges, 3% on sanitation and 13% on other items. The

Table 6.28 Administrative Expenditure of 5 Municipal Corporations(Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Rent on Buildings 17.25 3.84 7.17 3.82 3.81 Office electricity charges 562.15 223.88 436.10 594.92 339.72 Other office expenses 834.73 1188.19 734.51 1643.93 365.05 T.A of Chairperson and all other elected representatives

3.74 4.52 1.90 0.58 1.84

Expenses of transferred institutions 985.99 2381.02 790.01 661.94 789.99 Other items 0.35 0.76 0.46 2.38 2.06 Total 2404.21 3802.22 1970.15 2907.57 1502.46 Growth Rate of Total Administrative Expenditure (Percent)

58.15% -48.18% 47.58% -48.33%

Administrative Expenditure per Municipal Corporation (Rs in lakh) 480.84 760.44 394.03 581.51 300.49

Table 6.29 Operation and Maintenance Expenditure of 5 Municipal Corporations (Rs in lakh)

Item 2009-10 2010-11 2011-12 2012-13 2013-14 Electricity charges for street lights

1071.60 1062.22 1218.95 2088.35 2913.97

Fuel Charges of Vehicles etc 525.84 594.47 202.16 424.14 496.58 Water charges for street taps 0.81 7.23 22.16 7.18 26.25 Repairs and maintenance of buildings (Other than plan)

76.94 17.90 72.59 28.00 13.10

Sanitation expenses 171.86 6.59 64.53 14.57 130.33 Other expenses 644.15 610.57 454.81 512.25 543.58 Total 2491.20 2298.98 2035.21 3074.49 4123.82 Growth Rate of Total Operation and Maintenance Expenditure (Percent)

-7.72% -11.47% 51.07% 34.13%

Operation and Maintenance Expenditure per Municipal Corporation (Rs in lakh)

498.24 459.80 407.04 614.90 824.76


147

average expenditure of MCs for this item

increased from Rs 4.98 crore in 2009-10 to

Rs 8.24 crore in 2013-14. A review of the

expenditure shows that the MCs are not

spending adequate funds for

implementing civic functions such as

collection and disposal of solid waste,

liquid waste disposal, maintenance of

environmental hygiene, vector control,

programmes for prevention or control of

diseases, public toilets, establishment of

slaughter houses, control of stray dogs,

etc.

6.36 The decentralised plan or annual plan of MCs comprises of three

components, viz. general, special

component plan and tribal sub plan.

During the Fourth SFC period, the

development fund consists of funds from

State, and Union Finance Commission

grant for Local Governments. Table 6.30

presents the decentralised plan

expenditure between 2009-10 and 2013-

14. The plan expenditure registered a

continuous increase during the above

period. The year which witnessed a

substantial growth in plan expenditure

was 2011-12. Of the total expenditure,

88.9% was spent for general sector and

11% for special component plan during

the year 2013-14. The average annual

expenditure on development plan

increased from Rs 18.86 crore in 2009-10

to Rs 50.89 crore in 2013-14. 6.37 The MCs are getting funds for

maintaining the assets of their own

institutions and transferred institutions

as per the recommendations of SFC.

Separate funds are given for maintenance

of road and non-road assets. Table 6.31

gives the expenditure incurred for maintenance of road and non-road assets

of five MCs. The maintenance

expenditure registered a substantial

increase in 2011-12 followed by a decline

in the subsequent year. Of the total

expenditure, 81% was spent for road

maintenance and 19% for maintenance of

non-road assets. The average annual

expenditure of anMC increased from Rs

8.07 crore in 2009-10 to Rs 21.50 crore in

2013-14.The other major items of

expenditure are disbursement of welfare

pensions and implementation of CSS.

Table 6.30 Decentralised Plan Expenditure of 5 Municipal Corporations (Rs in lakh) Item 2009-10 2010-11 2011-12 2012-13 2013-14

General (including World Bank assistance and Central FC Grant)

8451.40 8570.72 12974.91 16410.28 22643.38

SCP 981.13 1267.22 1959.23 2639.29 2805.79 Total 9432.53 9837.94 14934.13 19049.57 25449.17 Growth Rate of Total Decentralised Plan Expenditure (Percent)

4.30% 51.80% 27.56% 33.59%

Decentralised Plan Expenditure per Municipal Corporation (Rs in lakh)

1886.51 1967.59 2986.83 3809.91 5089.83


148

Honorarium of Elected Representatives of

Urban LGs 6.38 The Commission conducted

sittings in all districts of the State and

representatives from 14 municipalities

and five MCs attended the sittings. An

issue raised by all Urban LGs is about the

meagre honorarium of Chairperson,

Deputy Chairperson of municipalities and

Mayor and Deputy Mayor of MCs. They

are full-time executives of Urban LGs and

getting a meagre monthly honorarium. A

Mayor of an MC who administers

activities having an annual average budget

of more than Rs 213 crore is getting a

mearly Rs.7900 per month. Similarly, a

Chairperson of a municipality having an

annual average budget of Rs 22 crore is getting an honorarium of Rs 7300 per

month. Table 6.32 gives the monthly

honorarium of elected representatives of

Urban LGs. It is pointed out that monthly

honorarium of the Mayor of an MC is less than the basic pay of a newly recruited

office attendant (Class IV employee) of an

MC. Table 6.33 gives the salary of staff

who joined service in January 2013 and

the subsequent increase in salary. This

meagre honorarium is highly insufficient

to attain a decent standard of living. Lack

of revision of rate of honorarium since

April 2013 is another thing that merits to

be redressed. While there has been a

steady increase in the salary of staff due

Table 6.31 Maintenance Expenditure of 5 Municipal Corporations (Rs in lakh) Item 2009-10 2010-11 2011-12 2012-13 2013-14

Road Assets 2560.18 2761.73 7101.22 6015.66 8721.30 Non Road Assets 1478.41 1134.79 1259.77 1920.00 2029.41 Total 4038.59 3896.52 8360.99 7935.66 10750.71 Growth Rate of Total Maintenance Expenditure (Percent)

-3.52% 114.58% -5.09% 35.47%

Maintenance Expenditure per Municipal Corporation (Rs in lakh)

807.72 779.30 1672.20 1587.13 2150.14

Table 6.32 Monthly Honorarium of Elected Representatives of Urban LGs

Name of Local Governments Existing rate of

Honorarium (w.e.f 01/04/2013)

Rate of Increase Proposed

(01/04/2016) Corporation

Mayor 7900 23700 (200%) Deputy Mayor 6600 19800 (200%) Standing Committee Chairman 4700 9400 (100%) Members 4100 8200 (100%)

Municipality Chairman 7300 21900 (200%)

Deputy Chairman 6000 18000 (200%) Standing Committee Chairman 4400 8800 (100%) Members 3800 7600 (100%)


149

to annual increments and revision of D.A.

rates, there has been no change in the

honorarium of elected representatives.

6.39 Similar is the situation with regard

to the monthly honorarium of Standing

Committee Chairpersons and elected

councillors of the Municipal Council. It is

pointed out that the monthly honorarium

of Rs 3800 given to a councillor of a

Municipal Council is not even sufficient

to meet the expenses of monthly

telephone charges and local travel. In this

context, all the Urban LGs that attended

the sittings of the Commission demanded substantial increase in the honorarium of

elected representatives. The

representatives of political parties which attended the meetings called by the

Commission also demanded an

enhancement of the rate of honorarium

of elected representatives. The

Commission has examined this matter

and feels that there is a genuine need to

increase the rate of honorarium.

6.40 The Commission recommends to

increase the rate of honorarium of elected

representatives as follows. (a) For the

elected representatives holding full - time

executive positions such as Mayor,

Deputy Mayor of MCs and Chairperson

and Vice-Chairperson of municipalities,

the honorarium may be increased by 200

percent from the existing monthly rate.

(b) For Standing Committee Chairpersons

and members, the honorarium may be


existing monthly rate. The proposed rate

is given in Table 6.32.

6.41 The above review of the finances

of MCs may be concluded with the

following observations. (1) The MCs are

not interested in borrowing money for

infrastructural development and other

purposes. There has been a negative growth rate in the total borrowing. (2) The

inefficiency in revenue collection and lack

of priority given for timely collection of

revenue have led to accumulation of large

amount as revenue arrears. (3) There is a

gap between own revenue resources and

expenditure on establishment,

administration and related expenditure for three years. (4) Lack of periodical

revision of taxes and non-tax items has

adversely affected the revenue

mobilisation of MCs. (5) Lack of timely

receipts of funds for pension distribution

from Director of Urban Affairs, huge

arrears of funds to be received, increase in

the liability of pension payments, liability

Table 6.33 Growth in Salary of staff in Government service

Designation 01.01.2013 01.01.2015 Growth in Total

(%) Pay DA

(53%) Total Pay DA

(86%) Total

Senior Superintendent 18740 9932 28672 19740 16976 36716 28 Junior Superintendent 16180 8575 24755 16980 14603 31583 28 U.D.Clerk 13210 7001 20211 13900 11954 25854 28 L.D.Clerk 9940 5268 15208 10480 9013 19493 28 Office Attendant 8500 4505 13005 8960 7706 16666 28


150

to pay pension and retirement benefits to

persons retiring from other MCs,

utilisation of own fund and general

purpose fund for paying pensions have

destabilised the finances of MCs. (6) The

Commission feels that the honorarium

given to elected representatives of Urban

LGs is too meagre to attain a decent

standard of living and execute their

functions in an effective manner.

Recommendations

1. The municipalities and MCs shall

take steps to reduce the revenue gap

between own revenue sources and


expenditure. This is possible through

periodical revision of rates of taxes and

non-taxes by State Government, efficiency

of LGs in collection of tax and

introduction of e-governance in revenue

mobilisation. (para 6.6, 6.26)

2. To improve the arrear collection of

tax and non-tax items of Urban LGs, the

Commission recommends that steps

should be taken to improve efficiency in

collection, deployment of staff for arrear

collection, introduction of e-governance

and review of progress of arrear collection by Finance Standing Committee on a

monthly basis. (para 6.10, 6.30)

3. In order to address the issue of low

priority and meagre expenditure incurred

on civic functions mentioned in the

Kerala Municipality Act, 1994 by

municipalities and MCs, the Commission

recommends the following. (a) The Urban

LGs should set apart more appropriation

from general purpose fund for improving civic functions and that from

development fund for capital expenditure

in this regard (Para 6.17 and 6.35)

4. In order to solve the pension payment

crisis of the staff of Urban LGs, the

Commission recommends the following.

(1) The Director, Urban Affairs shall in the

first instance ascertain outstanding

amount payable to municipalities/MCs in

pension fund after adjusting pension

contribution due from them if any and

the same may be intimated to the Finance

Department. (2) The Finance Department

should release funds to clear the arrears

in four quarterly installments in 2016-17 to the Director of Urban Affairs and the

same may be disbursed. (3) The share of

Government and LGs will be recalculated

commensurate with increase in life

expectancy. (4)Municipalities/MCs should

remit pension contribution regularly to

the pension fund maintained by Director,

Urban Affairs. The Secretary of the

municipality/MC will be held responsible

for delays in payment of pension

contribution. (5) The annual pension

commitment should be ascertained by

Director of Urban Affairs in advance and necessary budget proposals should be

forwarded to the Finance Department. (6)

The Finance Department shall provide

required amount in the budget every year

based on the proposal of Director, Urban

Affairs. (7) The gap if any in the pension

fund maintained by the Director, Urban

Affairs and actual annual financial

commitment should be bridged equally by

municipalities/MCs and State

Government. Suitable mechanism may be

evolved by the Director, Urban Affairs in

consultation with municipalities/MCs. (8)

In the case of new pensioners, the


151

payment of pensions and retirement benefits to a retired municipal staff shall

be given by the municipality/MC in which

the person has served the longest period

in his total municipal service. (9) The

Secretary, Department of Finance and

Director, Urban Affairs will be responsible

for providing adequate budget provision

and timely allotment of funds

respectively. (para 6.14, 6.33)

5. The Commission recommends to

increase the rate of honorarium of all

elected representatives of Urban LGs as

follows. (a) For the elected representatives

holding full-time executive positions such

as Mayor, Deputy Mayor of MC and

Chairperson and Vice-Chairperson of

municipalities, the honorarium shall be


existing monthly rate. (b) In the case of

others, the honorarium shall be increased

by 100 percent from the existing monthly

rate (para 6.40).


152

Chapter 7 Mobilisation of Own Resources of

Local Governments 7.1 As per the ToR, the Commission

shall review the financial position of the

Panchayats and Municipalities and make

recommendations as to the measures

needed to strengthen the financial position of LGs including rationalization

of taxes and revenues collected and providing incentives for higher own

revenue mobilization by the LGs. As per

the Kerala Panchayat Raj Act, 1994 and the

Kerala Municipality Act, 1994 (as

amended from time to time) Grama

Panchayats, Municipalities and Municipal

Corporations can levy taxes. Property Tax,

Profession Tax, Advertisement Tax,

Entertainment Tax, Show Tax and Service

Tax are the items of tax that can be levied

by the Grama Panchayats. Municipalities

and Municipal Corporations can levy

Property Tax, Profession Tax,

Entertainment Tax, Tax on Animals and

Vessels, Show Tax, Advertisement Tax

and Timber Tax. They can also levy a

surcharge on Property Tax and Service

Tax/Cess on Sanitation, Water Supply,

Street Light and Drainage. Besides, Grama


Corporations have non - tax revenues like

Trade license fee, Building permit fee,

Registration fee, Fines, Rent etc. Block and

District Panchayats can realize user

charges, donations and contributions the quantum of which are very marginal.

With the introduction of Decentralized Plan Programme, it was decided to

transfer about 1/3 of total plan outlay of

the State to the Local Governments. The

Local Governments have been receiving

increased quantum of fund since then. But this drew back the Local Governments

from tapping the revenue potential to the

optimum level. Most of the Local

Governments did not show adequate

interest in collecting the revenue

demanded even though the increased

transfer of fund was meant for the

developmental activities. Neither the

State Government nor the Local

Governments showed much interest in

revising various tax and non-tax items levied by the Local Governments atleast

reckoning the common economic factor-

inflation. Lack of funds affected the

quality of civic services provided by the

Local Governments adversely.

7.2 Menace of stray dogs and disposal of

waste especially solid waste including

plastic are the most important problems

faced by the Local Governments in the

State. Local Governments do not have

sufficient fund to acquire land for setting

up slaughter house, waste disposal plant

or burial and burning grounds. These

problems affect the quality of life. They

can be sorted out or mitigated or pacified

if the Local Governments are able to raise

sufficient own revenue. At this juncture,

it is relevant that the State Government revises various taxes of its own through

the budget/Finance Bill every year. Most of the non- tax items imposed by the State

Government have also been hiked from

Mobilisation of Own Resources of Local Governments

153

5% to 50% and even up to the extent of

300% in some cases in the last quarter of

2013. But, the Local Governments could

not partake the benefit of this revision

since it is possible only through

amendments to various Acts and Rules

framed thereon. Hence it is high time to

revise various items of the revenue levied

by the Local Governments and to

operationalise the revision already made

in the case of property tax.

7.3 The resource mobilization of Local Governments has to be viewed from two

angles – one is the efficiency in collecting

tax and non - tax demanded and the other

one is scope for hiking the rate of tax and

non - tax revenue levied.

7.4 As per the data furnished by the

Director of Panchayats, the tax due but

not collected (arrear tax) by the GP rose

from Rs.30.27 crore in 2009-10 to Rs.69.15

crore in 2013-14. The average of arrear in

2013-14 is calculated to be Rs.0.07 crore.

In the sample study conducted by the Commission in 13 Municipalities it was

found that an amount of Rs.11.80 crore by

way of tax accrued but not collected in the

year 2013-14; the average of arrear of tax

comes to be Rs.0.91 crore. A sum of

Rs.146.07 crore has accrued as tax arrear

in Municipal Corporations in 2013-14. The average arrear of tax is found to be

Rs.29.21 crore. The above situation is

alarming and cannot be allowed to

continue. Immediate steps are required to

be taken to realize the arrears of tax.

Tax Revenue

a. Property Tax:

7.5 Section 203 of the Kerala Panchayat Raj Act and section 233 of the Kerala

Municipality Act empower Grama Panchayats and Municipalities and Municipal Corporations to levy property tax on every building including the land appurtenant thereto situated within the area of the respective Local Governments. The Kerala Panchayat Raj (Property Tax, Service Tax and Surcharge) Rules, 2011 as amended in 2013 and the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 as amended in 2013 lay down procedure to be observed to levy and collect property tax.

7.6 Property tax is the most important

tax levied by Local Governments. On

analyzing the data furnished by the Local

Governments to the Commission it is

found that this tax item accounts for over

52% of the total tax receipts in Grama

Panchayats, 51% in Municipalities and

55% in Municipal Corporations. Before coming into the system of calculating property tax based on plinth area,

property tax was assessed on annual

rental value basis which came into force

with effect from 01/04/96 in Grama

Panchayats and 01/04/93 in urban LGs.

The Kerala Panchayat Raj Act and the

Kerala Municipality Act envisaged

quinquennial revision of property tax but

could not be operationalised this due to

non - formulation of rules in this regard.

Owing to laxity on the part of State

Government, revision of property tax at

the expiration of every five years could

not be undertaken. This led to huge

financial loss to Local Governments. The

Commission has been forced to give

increased devolution on account of this.

Government issued Rules to switch over

assessment of Property tax from annual

rental value basis to plinth area basis in


154

the year 2011, but this was kept in

abeyance. Government made some

modifications in the above Rules in 2013

and the date of effect of revision was

fixed as 1st April 2013. Almost all Grama

Panchayats and most of the urban LGs

started revision of property tax after an

unprecedented long gap of 17 years in

Grama Panchayats and 20 years in urban

Local Governments. In the sitting of the

Commission in various districts the

elected representatives and the officials

pointed out that most of the Grama

Panchayats collected property tax in the revised rate while the urban LGs were in

the process of revision of property tax. It

will take around one year in

Municipalities and around one and a half

years in Municipal Corporations in

completing the process of property tax

revision. In the meantime, Government,

through an executive order on 27/04/2015,

went back from the revision. As per this order, revised rate is not applicable in the

case of existing dwelling houses with a

plinth area upto 2000 sq. feet and total

hike in the property tax should not

exceed 25% of the existing property tax in

the case of buildings with plinth area

above 2000 sq.feet. All dwelling houses

with plinth area upto 660 sq. feet have

been exempted from property tax w.e.f.

2015-16 onwards. Excess property tax, if

any, collected at the revised rate has to be

adjusted in the subsequent years. The

action in having modified the revision of

property tax based on rules through an

executive order is not desirable and will

not stand before law. The herculean task

put in by the Local Governments in the

revision of tax became a farce and the

Local Governments have to spare a lot of

additional human resources to make

further changes. Consequent on revision,

the quantum of property tax collection

has been increased by an average of 70%

in Grama Panchayats. It had strengthened

their financial position. But, they are now

forced to adjust the collections made at

the increased rate against the property tax

due in 2015-16 or subsequent years.

Virtually, almost all Grama Panchayats

will have no collection on account of

property tax in 2015-16. This will shatter

the financial base of the Grama

Panchayats and will also affect various civic functions, they are to perform

mandatorily.

7.7 Many LGs are not able to meet their establishment, administrative and obligatory expenses out of the own revenue and the GPF provided by State Government. State Government cannot substantially increase GPF due to resource constraints. The gap in resources of the Local Governments have to be bridged with the increased collection of own revenue, the major portion of which is property tax.

7.8 In the sittings of the Commission in various districts, several Local Governments have pointed out that all buildings which are given building number by the Local Governments be assessed for property tax irrespective of its plinth area. It was also pointed out that even the BPL families who approached banks or other financial institutions for loan for the education of their children demanded that they also be assessed for property tax since the lending institutions are insisting on producing property tax receipts as a prerequisite for sanctioning loan.


155

7.9 XIV FC has recommended a performance grant of Rs. 401.76 crore for rural Local Governments and Rs.732.87 crore for urban Local Governments in the State for the four years period from 2016-17 to 2019-20. This performance grant will be available to such Local Governments which satisfy the following conditions:

(i) making available reliable data on Local Government receipts and expenditure through audited accounts, and

(ii) improvement in own revenues of the Local Government over the preceding year, as reflected in the audited accounts. In addition, the urban LGs will have to measure and publish service level benchmarks for basic services (the service level benchmarks of the Ministry of Urban Development may be used for this purpose).

7.10 If the present situation with regard

to levying of property tax is allowed to

continue the collection in this regard by

the Local Governments will be very

meagre in 2015-16 compared to 2014-15.

Thus, almost all Local Governments will

be deprived of getting performance grant

recommended by XIV FC due to their inability to increase own revenue.

Virtually, Local Governments are getting

penalized for no fault of their own. The

XIV FC has pointed out that in most

States, the rate of property tax has not

been revised periodically and the list of

taxable properties is not being updated

and a large number of properties remain

outside the tax net [para 9.87 of the XIV

FC Report].

7.11 Taking into account all the above issues the Commission recommends that

the Kerala Panchayat Raj (Property Tax, Service Tax and Surcharge) Rules, 2011 as amended in 2013 and the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 as amended in 2013 have to be enforced by revoking G.O (Ms)No.144/15/LSGD dated 27/04/2015 forthwith. The property tax should be revised at the expiration of every five years as envisaged in the Kerala Panchayat Raj Act and the Kerala Municipality Act and the rules in this regard be framed/amended promptly. Loss of revenue, if any, incurred by the Local Governments due to lack of timely revision of property tax has to be completely compensated by the State Government @ 5% per annum as contemplated in section 203(4) of the Kerala Panchayat Raj Act and section 233(4) of the Kerala Municipality Act.

7.12 There is a tendency on the part of certain Local Governments not to revise tax periodically in order to appease the people. This will create imbalances in tax rate among different Local Governments. People in some Local Governments are taxed at higher rate while those in other Local Governments are taxed at a lower rate. This is an inequity which should not be let to continue.

7.13 In the “Study on Own Resources

Mobilisation Efforts of Local Bodies in

Kerala” entrusted with the GIFT, it has

been pointed out that the LGs are inclined

to choose minimum or lower rate of

property tax to be levied. The observation

in the study in this regard is reproduced

below: “A closer look at the rate structure

of property tax showed that the LGs in

these districts have by and large selected a

lower rate from the rate band proposed by


156

the Government and continued without

raising it. While the LGs have a genuine

complaint against the State Government

in putting on hold the property tax

revision which was carried out after 20

years, the fact cannot be overlooked that

they could have gradually increased the

property tax rates within the rate band

proposed by Government”. Considering

this, the Commission recommends that

the range between minimum rate and

maximum rate of property tax be reduced.

The minimum rate should not be less

than 75% of the maximum rate. The minimum rate prescribed in the

Notification Nos.19/2011/LSGD dated

14-01-2011 and 36/2015/LSGD dated

24-02-2015 in the case of Grama

Panchayats and Notification No.

17/2011/LSGD dated 14-01-2011 in the

case of urban LGs be revised to this effect.

7.14 As per the Kerala Panchayat Raj

Building Rules and the Kerala

Municipality Building Rules, construction

of all buildings can be started only after

obtaining building permit from the Local Government concerned. After completing

the construction they get building

number, but in the case of unauthorized

construction, most of them are not

numbered and have not come under the

purview of property tax. The potential of

property tax is not properly tapped by Local Governments. The C&AG has

pointed out that LGs were not

maintaining complete details in respect of

unauthorized constructions [para 3.1.8.1

(iii) of the Report of the C&AG on LSGIs

for the year ended March 2014, Report

number 3 of the year 2015] and did not

have an appropriate system to identify

and list all buildings liable for property

tax assessment [para 3.1.8.1 (i) of the

above Report]. In a number of cases,

expansion of buildings is being done

without the knowledge and permission of

the Local Government concerned. In view

of this, the Commission recommends that

there should be proper mechanism to

identify these unauthorized

constructions/ expansions and to tax

accordingly. Government should issue

directions/ instructions in this regard to

Local Governments.

7.15 As per Article 285(1) of the Constitution of India, the property of the

Union Government is exempted from all

taxes imposed by a State or by any

authority within a State. Thus, the

buildings of Central Government do not

come under the ambit of property tax.

This leads to loss of own revenue to Local

Governments. This situations ought to be

changed. Fourth SFC had also pointed out

this issue. The XIV Finance Commission

has set out improvement in own revenues

of LGs as a precondition to determine the eligibility for performance grant

recommended by it. Since property tax is

the largest item of tax revenue of LGs in

the State increase in revenue can be

possible if all buildings are brought into

the property tax net. In the light of this,

we recommend that this issue shall be taken up with the Government of India

and request them to take steps to amend

Article 285(1) of the Constitution of India

so as to bring all buildings of the Central

Government under the ambit of property

tax net.

7.16 As per the amendment made in

2009 in the Kerala Panchayat Raj Act and


157

the Kerala Municipality Act, unaided

educational institutions were made liable

to pay property tax. But, the Government

recognized unaided educational

institutions up to higher secondary level

were exempted from the payment of

property tax, service tax etc. consequent

on the amendment made to the Kerala

Panchayat Raj Act and the Kerala

Municipality Act in 2013. There are

around 1227 unaided schools in Kerala.

They follow State, CBSE and ICSE syllabi.

These schools charge substantial amount

as fee from students, which cover the entire establishment and operational

expenses and a high margin of earnings.

In this scenario, it is felt that such

unaided educational institutions need not

be exempted from any tax, duty, cess, fee

or charges including property tax and

service tax. We recommend that status -

quo of 2009 be restored by omitting

clause (ba) to section 235 of the Kerala Panchayat Raj Act and clause (ba) to

section 207 of the Kerala Municipality Act

so as to bring all unaided educational

Institutions under the property tax

bracket.

7.17 In the sitting of the Commission in

various districts, several Local

Governments submitted that BSNL

authorities do not pay property tax on the

contention that the title deeds of the

Central PSU is still in the name of the

Hon’ble President of India. BSNL is a PSU

which was formed by converting

telephone wing of the erstwhile P&T

Department of Government of India in

October, 2000, which does not come

under the ambit of Article 285(1) of the

Constitution of India. Thus, BSNL is

bound to pay property tax and it is the

responsibility of the Local Governments

concerned to assess the properties of

BSNL for property tax and to initiate

action to collect the same. In the test

audit conducted by the C&AG in 9 Local

Governments it has been found that an

amount of Rs. 81.32 lakh was due from

BSNL towards property tax for the period

from January, 2011 to March, 2014 [Page

No 30, Report of the C&AG on Local Self

Government Institutions for the year

ended March, 2014, Report No. 3 of the

year 2015]. The relevant excerpts from the

Report is reproduced below:

“Exemption from payment of Property tax

provided to GOI buildings under Article

285 (1) of Constitution is not available to

buildings of BSNL which started

functioning as a company from October

2000. Government issued (December

2004) directions to all Local Bodies to

realize full property tax in respect of BSNL

buildings. As per information furnished

by nine test - checked LSGIs, 11 buildings

owned by BSNL in five LSGIs were not assessed for Property tax. The property

tax due from BSNL in respect of these

buildings for the period January 2011 to

March 2014 on plinth area basis worked

out to Rs. 81.32 lakh ( The property tax for

the prior period was not calculated for

want of requisite details for arriving at the

Annual Value)”.

From this it is clear that BSNL pays

property tax in certain areas but not in

some other regions. Considering the

above scenario, the Commission

recommends that all Grama Panchayats

and urban Local Governments should take

immediate steps to assess BSNL buildings

under property tax and to collect the tax

accordingly.


158

b. Profession Tax:


item of tax revenue of Local

Governments. It constitutes around 43%

of the total tax collection in GPs, 35% in

Municipalities and 31% in Municipal

Corporations. The total collections towards this item rose from Rs.167.13

crore in 2009 - 10 to Rs. 288.08 crore In

2013-14. That is, it recorded an increase of

73% during the 5 year period. Details of

collection during the period of 5 years are

shown in Table 7.1.

7.19 As per section 204 of the Kerala

Panchayat Raj Act and section 245 of the

Kerala Municipality Act, profession tax

can be levied at half yearly on every

company which transacts business in the

area of such Local Government for not

less than 60 days in the aggregate in that half year and every person who is engaged

on a profession, art or calling or transacts

business or holds any appointment

within the area of such Local Government

for not less than 60 days in that half year.

But, the Local Governments are not

tapping the tax potential effectively.

Table 7.1: Details of Collection of Profession Tax

LG Collection (Rs. in crore )

2009-10 2010-11 2011-12 2012-13 2013-14

Grama Panchayat 85.13 96.98 113.75 121.00 132.70

Municipality 39.84 44.57 54.96 60.36 68.23

Municipal Corporation 42.15 48.89 60.93 67.46 87.86

Total 167.12 190.44 229.64 248.82 288.79

0

50

100

150

200

250

300

350

2009‐10 2010‐11 2011‐12 2012‐13 2013‐14

Col

lect

ion

Years

Chart 7.1 : Details of Collection of Profession Tax (Rs. in Crore)

Municipal Corporation

Municipality

Grama Panchayat


159

Barring Government Employees, a

majority of professionals like Advocates,

medical practitioners, tax practitioners

etc, contractors and commission agents

and brokers are not assessed for

profession tax due to lack of proper

records. In the sitting of the Commission

in various districts, it was intimated by

the Local Governments that the category

of professionals who are least bothered

about the payment of profession tax is

Advocates. Legal practitioners become law

breakers in this case. This is an

undesirable and unhealthy practice. Each and every traders and businessmen are

not brought under the tax net. Some of

them still remain outside the tax net. The

Comptroller and Auditor General of India

has pointed out that the Local

Governments could not collect the entire

profession tax from the above categories

of assessees due to improper

maintenance of records / incomplete data base (para 3.1.9.1 of the Report of the

C& AG on LSGIs for the year ended March,

2014, Report No. 3 of the year 2015).

7.20 Most of the employees and

workers in the unorganized sector and

self- employed persons like private bus

staff, lorry and truck drivers and cleaners,

taxi (4 and 3 wheelers) drivers, headload

and general workers, construction

workers etc. are not assessed for

profession tax at present. We recommend

that a proper database of all categories of

professionals, traders and businessmen,

employees and workers in the

unorganized sector and self - employed

persons should be prepared and they be

assessed for profession tax. This data base

should be updated from time to time. LGs

may seek additional human resources. All

commercial institutions/enterprises

which have been issued licences under

D&O licence rules should be assessed for

profession tax, the assessment be made

based on property tax demand register for

commercial buildings and D&O licence

issued to them. All employees and

workers in such institutions/ enterprises

shall also be assessed under profession

tax.

7.21 We recommend that a survey of

professionals practicing within the

jurisdiction of Local Government

concerned be made with the help of Ward

Members / Councillors and bring them to

profession tax net. It should be made

mandatory that the Bar Council/

Association furnish list of Advocates

practicing within their jurisdiction. The

Advocates should voluntarily disclose

their income and the profession tax be

levied based on the self disclosed income

which is subject to verification. The

profession tax slab shall be as applicable

to salaried class. Necessary legislation be

made to the effect that an Advocate can

practice in a court of law only on

production of receipt of the payment of

profession tax in any Local Government

in the State if he was liable to pay

profession tax. The receipt should be

produced on the first working day of

October and April every year (at this

juncture, it may be relevant to note that

the Salary Bill of State Government

employees for the months of August and

March should contain a certificate to the

effect that the profession tax due to the

LGs concerned have been deducted from


160

the salary and remitted the same to the

LG).

7.22 Similar provision in Rule 3 of the

Kerala Municipality (Profession Tax)

Rules, 2005 be brought into the Kerala

Panchayat Raj ( Profession Tax ) Rules,

1996 also. Rule 3(2) of the Kerala

Municipality (Profession Tax) Rules, 2005

be expanded so as to incorporate

Chartered Accountants, tax practitioners,

stock brokers, private/ chartered

engineers, agency businesses, internet

cafe, cable operators, dish channel

providers, consultancy service, real estate

agents/brokers etc. also.

7.23 As per Article 276(2) of the

Constitution of India, the ceiling on

profession tax has been fixed as Rs. 2500/-

per annum. This ceiling has been fixed as

back as in 1988. Before revision the

ceiling was Rs. 250/- which was fixed at

the time of adoption of Constitution in

1949. That is, the ceiling of profession tax

was revised only once after the adoption

of Constitution. Inflation has risen

manyfold during a span of 27 years since

1988, so also do the income of the people

and the revenue of the business

establishments. Unlike other states,

Kerala and Tamil Nadu (as pointed out at

Para 9.96 of the Report of the XIV Finance

Commission) have assigned profession

tax to the LGs. The delay in revision of

ceiling on profession tax caused a lot of

revenue loss to Local Governments in

Kerala. It is high time that the ceiling is

revised. In this context, it is to be

remembered that the XI FC had suggested

to revise the rates of profession tax

suitably to enhance the ceiling. That

Commission had also suggested that

Parliament be empowered to fix this

ceiling without going in for a

Constitutional amendment each time. But

no action has been taken towards this

direction. Therefore, the XIV FC has

recommended to raise the ceiling from Rs.

2500/- to Rs. 12000/- per annum. The

Commission also recommended that

Article 276 (2) of the Constitution be

amended to increase the limits on the

imposition of profession tax by States and

to empower Parliament to raise the ceiling

on profession tax. In the circumstances,

we recommend that State Government

shall take up the matter with the Union

Government to get the recommendation

of the XIV FC implemented at the earliest.

c. Entertainment Tax:

7.24 Entertainment tax is collected as

per the Kerala Local Authorities

Entertainments Tax Act, 1961. According

to this Act, the Local Governments can

levy entertainment tax on events like

exhibition, performance, amusement,

game, sport or race for which persons are

admitted on payment. Once the

entertainment tax was a major source of

revenue of Local Governments. A number

of factors like Government decisions,

development of cable and dish

televisions, internet and other new

generation entertainment media etc. have

caused decline in this source of tax. It

accounts for less than 2% of total tax

collection in Grama Panchayats and

around 10% of the total tax receipt in

urban LGs. Most of the cinema theatres in

rural area were closed. The mode of

entertainment has changed to suit new

generation requirements. There are


161

multiplex theaters almost in all large

sized supermarkets and shopping malls.

People in the middle income group and

above show preference for multiplex

theaters rather than the traditional ones.

So also is the case of younger generation.

Even though these multiplex theaters

come under the purview of entertainment

tax, this source of revenue is not properly

tapped. As per the present system, the

tickets for cinema theatres are issued with

the seal of the Local Government

concerned. There is scope for malpractices

in this system. Hence, we recommend

that the ticketing system for both

traditional and multiplex theatres shall be

computerized as contemplated in section

5(1)(aa) of the Kerala Local Authorities

Entertainments Tax Act, 1961.

7.25 The cable TV and Dish TV are now out of the purview of entertainment tax.

The Commission recommends that the

subscribers of both cable TV and Dish TV

should be brought under the

entertainment tax net. A sum of Rs. 10

per month from each subscriber shall be

levied. The amount has to be collected by

the operators who, in turn, is to remit

the same to the Local Governments

concerned. Necessary amendment to

section 2(4) of the Kerala Local

Authorities Entertainments Tax Act, 1961

shall be brought in this regard. The

receipt issued to the subscribers by the

cable/dish operators shall also be

computerised as envisaged in section

5(1)(aa) of the above Act in order to avoid

malpractice, if any.

7.26 Entrance fee or some other type of

fee are collected from tourists at various

tourist centres and agricultural farms

which form part of plantation tourism.

The fee is collected by Forest and Tourism

departments or private parties. Tens of

hundreds of house boats are plying in

backwaters of Kerala. A number of

tourists are enjoying boating. District

Tourism Promotion Councils and private

parties operate these house boats. It is

learned that a minimum of Rs. 2000/- per

hour is charged for a houseboat. If these

items are brought into the entertainment

tax net it will be a good source of income

for Local Governments. Hence, we

recommend that entrance fees in tourism

centres and agricultural farms and

operation of house boat shall be brought

under the purview of entertainment tax

by making necessary amendments to

section 2(4) of the Kerala Local

Authorities Entertainments Tax Act, 1961.

The entertainment tax can be collected by

LGs where the place of journey of house

boats begins or the ticket counters of

tourism centres and agricultural farms are

situated.

7.27 Local Government is the authority

to levy entertainment tax. Entertainment

tax is in the sole domain of Local

Governments. No other authority

including State Government should

encroach into the power of Local

Governments in this regard. Government

gives exemption from payment of

entertainment tax to certain movies,

tournaments, fares and exhibitions,

cricket/football or other matches etc. This

is usually done without seeking the views

of LGs concerned in this regard. This will

cause financial loss to LGs. Hence, we

recommend that the State Government


162

should not give any exemption to

entertainment tax.

d. Advertisement Tax:

7.28 As per section 209 of the Kerala

Panchayat Raj Act, 1994 and section 271 of

the Kerala Municipality Act, 1994, every

person who erects, exhibits, fixes or

retains upon or over any land, building,

wall, hoarding or structure, in a Grama

Panchayat or Municipal area any

advertisement or who displays any

advertisement to public view in any

manner whatsoever in any place in such

area, whether public or private, are liable

to pay advertisement tax. Any

advertisement displayed in a public

service vehicle is also bound to be taxed.

As per section 209D of the Kerala


the Kerala Municipality Act, 1994, the tax

on advertisement can be leviable on such

terms and conditions provided in the bye-

laws made for the purpose. That is, every

Local Government has to prepare a bye-

law and forward it to the Director of

Panchayats/Urban affairs who, in turn,

after scrutinising, transmit it to the

Government in Local Self Government

Department for notifying. At Government

level also it will take considerable time for

issuing notification. Thus, this is a time

consuming process. There are 1034 Local

Governments (941 Grama Panchayats, 87

Municipalities and 6 Municipal

Corporations) which can levy tax in the

State and less than 150 Local

Governments could make bye-laws in this

regard. It means that other Local

Governments which are still to make bye-

laws of their own are not able to collect

advertisement tax due to legal barrier.

Lack of bye - laws is the lone hindrance in

the collection of Advertisement tax by

Local Governments. Hence, the

Commission recommends that section

209D of the Kerala Panchayat Raj Act,

1994 read with section 256 of the same

Act and section 276 of the Kerala

Municipality Act, 1994 read with section

567(32) of the same Act shall be suitably

amended so as to do away with the

system of making bye-laws for regulating

advertisement. Government should frame

Advertisement Rules applicable to all

Grama Panchayats for the regulation of

advertisement and collection of tax on

advertisement in Grama Panchayats and

amend the Kerala Municipality (Erection

of Arches and Setting up of

Advertisement Boards in Public Streets

and Public Places) Rules, 1999 to

incorporate necessary provisions for the

regulation of advertisement and collection

of advertisement tax in Municipalities

and Municipal Corporations.

e. Show tax:

7.29 Show tax is levied on any

entertainment, exhibition, performance,

amusement, game, sports or race to which

persons are admitted on payment of

money. It is collected at the rates

prescribed by the Government.

Government fixes the minimum rate. In

the case of Grama Panchayats the

minimum rate is fixed as per Rule 3 of the

Kerala Panchayat Raj (Levy and Collection

of Show Tax) Rules, 1995. Section 269 of

the Kerala Municipality Act, 1994

prescribes minimum rate of show tax in

urban Local Governments. The minimum


163

rate which varies from Rs. 5 to Rs.50 was

fixed in Grama Panchayats in 2003 and in

urban Local Governments in 1999.

Considering inflation and other economic

factors the Commission recommends that

the existing minimum rate of show tax

which varies from Rs.5 to Rs.50 should be

raised by 100%.

f. Service Tax/Cess:

7.30 Section 200 (2) of the Kerala

Panchayat Raj Act, 1994 and section 230

(4) of the Kerala Municipality Act, 1994

envisage that the Grama Panchayats /

Municipalities may levy service tax/cess

on sanitation, water supply, street

lighting and drainage wherever such

services are provided at the rate fixed by

the Local Governments subject to the

following minimum rate, prescribed for

such services by the relevant Rules:

sanitation - 4%, drinking water 3%, street

lighting 2% and drainage 1% of the

property tax. This service tax is collected

half yearly along with the property tax.

7.31 The Collection of service tax is

very meagre in relation to other sources of

revenue. This pathetic situation is mainly

due to the reluctance of Local

Governments to tap this source of own

revenue. Almost all urban LGs provide

most of these services while all Grama

Panchayats render at least one service.

Thus, all Grama Panchayats and urban

LGs have the potential to exploit this

source of revenue. Section 200(2) of the

Kerala Panchayat Raj Act, 1994 clearly

specifies that the Grama Panchayats shall

levy service charge while section 230(4) of


envisages that the Municipalities may

levy service cess. As per Rule 26 of both

the Kerala Panchayat Raj (Property Tax,

Service Tax and Surcharge) Rules, 2011

and the Kerala Municipality (Property Tax,

Service Cess and Surcharge) Rules, 2011,

the LGs may levy service tax/cess as per

the rate which should not be less than the

minimum rate fixed by Government.

Thus, the LGs have an option to levy

service tax /cess. This should be changed

and levying of service tax /cess has to be

made mandatory. Therefore, we

recommend that section 230 (4) of the

Kerala Municipality Act, 1994 and Rule 26

of both the Kerala Panchayat Raj (Property

Tax, Service Tax and Surcharge) Rules,

2011 and the Kerala Municipality

(Property Tax, Service Cess and Surcharge)

Rules, 2011 shall be amended to make

levying of the service tax /cess by Grama

Panchayats and Municipalities

mandatory.

g. Service Charge on Central Government Buildings:

7.32 As per Rule 30 of the Kerala

Panchayat Raj (Property Tax, Service Tax

and Surcharge) Rules, 2011 and of the

Kerala Municipality (Property Tax, Service

Cess and Surcharge) Rules, 2011, the

Grama Panchayats and urban Local

Governments can levy service charge on

Central Government buildings ranging

from 33 1/3% to 75% of the property tax. If

all services are rendered by the Local

Governments concerned it can levy 75% of

the property tax. If only a part of the

services is provided the rate of service tax

will be 50% of the property tax and if no

service is provided Local Government can

levy even 33 1/3%. Thus, all Local


164

Governments where buildings under the

ownership of Central Government are

situated can levy service charge even

though there is no provision to levy

property tax. But it is observed that many

of the Local Governments are unaware of

these statutory provisions. Hence, the

Commission recommends that the Local

Self Government Department shall

enforce the statutory provisions to collect

service charge on Central Government

Buildings by the Grama Panchayats and

the urban Local Governments.

Non Tax Revenue

7.33 Besides tax, Local Governments

can charge fees for licenses, permits,

certificates etc. issued by them. They can

also levy user charges for various services

rendered and impose fines and penalties

for the delayed payment and breach of

law in respect of Local Governments.

Trade (D&O) license fee, building permit

fee, registration fee, fee for certificates,

cinematograph license fee, market fee,

fines and penalties, rent on buildings,

income from river sand etc. come under

the category of non-tax revenue. Of them,

building permit fee, D&O license fee,

fines and penalties and rent on buildings

are the major sources.

a. D&O License Fee:

7.34 This is a major item of non-tax-

revenue of Grama Panchayats and urban

Local Governments. Grama Panchayats

collect this fees as per the Kerala

Panchayat Raj (Issue of License to

Dangerous and Offensive Trades and

Factories) Rules, 1996 which came into

force in March, 2003. The trades which

come under the purview of the Rules are

specified in Schedule I which contains

159 items. We reiterate that the D&O

licence rules applicable to rural LGs be

renamed as the Kerala Panchayat Raj

(Regulation of Trades, Services and

Industries) Rules as suggested by the

Fourth SFC. The proposed rules applicable

to urban LGs shall also be renamed in

such a manner. We recommend that

Schedule I of the Kerala Panchayat Raj

(Issue of License to Dangerous and

Offensive Trades and Factories) Rules,

1996 should be widened so as to

incorporate new trades and businesses

including new generation commercial

establishments.

7.35 The maximum annual license fee

specified in Schedule II, III and IV to the

Rules are fixed way back in 2003. A period

of over one decade has elapsed since

then. Considering the inflation and price

level changes and other economic

phenomena the annual license fee that

can be charged as per Schedule II, III and

IV to the Kerala Panchayat Raj (Issue of

License to Dangerous and Offensive

Trades and Factories) Rules, 1996 are

recommended to be revised. Schedule II

should be revised as detailed at Table 7.2.

7.36 The rates in Schedules III and IV

should be enhanced by 100%.

7.37 The Kerala Municipality (Issue of

License to Dangerous and Offensive Trades, Other Trades and Factories) Rules,

2011 have been notified on 25th January

2011, but the operationalisation of the

same is still kept in abeyance.

Government have issued executive orders


165

seven times for keeping the Rules in abeyance. The Commission is of the view

that this is a retrogressive step affecting

the finances of urban LGs. We do not

suggest revision since the same is

envisaged in the Rules, 2011. Therefore,

the Commission strongly recommends

that the trade license rule applicable to

urban Local Governments, ie, The Kerala

Municipality (Issue of License to

Dangerous and Offensive Trades, Other

Trades and Factories) Rules, 2011 shall be

operationalised immediately.

b. Building Permit Fee:

7.38 Building permit fee is another

major source of non - tax revenue of Local

Governments. New buildings are

mushrooming in both rural and urban

areas. In order to regulate the

construction of buildings, the Kerala

Panchayat Building Rules, 2011 and the

Kerala Municipality Building Rules, 1999

have been formulated. As per Rule 11(3)

of both Rules, building permit will be

issued on payment of permit fee at the

rates specified in Schedule II to the Rules.

The rates of permit fee has been

prescribed in Grama Panchayats in

February, 2011 and in June, 2010 in urban

Local Governments. These rates have

been in force for around five years. In the

sitting of the Commission in various

districts Local Governments have pointed

out that the rates are too low compared to

the human resource put in by the Local

Governments for the issue of building

permits. Considering the above facts and

reckoning a factor for inflation the

existing rates of building permit fee

applicable to both the Grama Panchayats

and the urban Local Governments are

recommended to be hiked by 50%.

c. Rent on buildings:

7.39 Most of the Local Governments

own shopping complexes, commercial

buildings, community halls and

Table 7.2: Details of Proposed Annual License Fee Daily Turn Over Proposed Annual License

fee (Rs) Upto Rs. 500 50 Above Rs. 500 and upto Rs.1000 100 Above Rs. 1000 and upto Rs. 1500 150 Above Rs. 1500 and upto Rs. 2500 250 Above Rs. 2500 and upto Rs. 5000 500 Above Rs. 5000 and upto Rs. 10000 1000 Above Rs. 10000 and upto Rs. 15000 1500 Above Rs. 15000 and upto Rs. 25000 2500 Above Rs. 25000 and upto Rs. 50000 5000 Above Rs. 50000 and upto Rs. 100000 10,000 Above Rs. 100000 and upto Rs. 200000 20,000 Above Rs. 200000 and upto Rs. 500000 30,000 Above Rs. 500000 and upto Rs. 1000000 40,000 Above Rs.1000000 50,000


166

auditoriums. As per the sample study

conducted by the Commission and

sittings of the Commission in various

districts it is found that the rent charged

on the above buildings /halls /auditoriums

are very low compared with open market

rate. In the case of certain community

halls and auditoriums the rent being

charged is not sufficient to cover even the

electricity, water and cleaning charges.

This practice is undesirable,

uncompetitive and financially unsound

and is against the economic rationality

and, hence, has to be dispensed with. The

Commission recommends that the rent

on shops and buildings rented out by the

Local Governments and community halls

and auditoriums be rationalised so as to

get the rate of rent fixed by the PWD

applicable to that area.

d. Other Non-Tax Revenues:

7.40 The non-tax revenues other than

that mentioned above have been fixed

years back. If the factor of inflation alone

is reckoned, these rates require revision

(since fee for marriage certificate are

revised recently this may be kept intact).

Therefore, we recommend that the rates

of all other non-tax items (except fee for

marriage certificate) shall be raised at

least by 50%.

7.41 As per the existing statue, only

property tax can be revised at the expiry

of every five years. In the case of other

tax and non-tax items no such time frame

for revision is there in the Act/ Rules. The

revision has to be made atleast

considering the factor of inflation. Hence

the Commission recommends that all

items of tax and non-tax revenues levied

by LGs shall mandatorily be revised at the

expiration of every five years as in the

case of property tax subject to ceiling on

profession tax as envisaged in Article

276(2) of the Constitution of India. This

proposed revision shall be made based on

the recommendations of the SFC.

Necessary amendments to the Kerala


Municipality Act, 1994 be made in this

regard.

Transfer of Building Tax to Local Governments

7.42 The Local Governments in the

State have been empowered to levy the

existing items of tax even before the 73rd

and 74th amendments to the Constitution

of India and the enactment of the Kerala


Municipality Act, 1994. That is, after

making the Local Governments the third

stratum of Government and the big-bang

decentralization process the Grama


Corporations have not been entrusted

with the power to levy even a single item

of new tax. The building tax which is

levied from the owners of new buildings

are now collected by the Revenue

Department. This Department collects the

building tax based on the details of new

buildings furnished by the Secretary of

GramaPanchayat/urban Local Government

to the Village Officer concerned. The

details of collection of building tax for the

last three years are given in Table 7.3. If

the details are not furnished to the

revenue authorities, they may not be in a

position to collect this tax. From this, it is


167

clear that the system of collection of this

tax will not be effective and efficient

unless the details from Local

Governments are available. Some

buildings are now escaping from

assessment. If the collection of this

source of tax is entrusted with the Local

Governments where the complete details

of construction of new buildings are

available, the tax potential can effectively

and efficiently be exploited. The efficacy

of the system of collection will also be

high since the Local Governments have

their own staff to collect tax. In the

circumstances, we recommend that the

building tax now collected by Revenue

Department should be assigned to Grama


Corporations. Necessary legislation in this

regard shall be made including

amendment to section 200 of the Kerala


the Kerala Municipality Act , 1994.

7.43 As pointed out earlier, all revenues

especially taxes demanded are not collected in time. More and more amount

accumulate as arrears. Early collection of

receipts is the sign of efficient and

effective financial management. Modern

management experts like F.W. Taylor,

advocated rewarding of efficiency and

penalization of inefficient activities.

Hence, the Commission recommends that the Local Governments which have tax

revenue be rewarded with the efficiency

in revenue mobilization. Grama

Panchayats which have collected in the

Table 7.3: Details of Collection of Building Tax for 3 years Year Collection ( Rupees in crore)

2012-13 66.90 2013-14 75.12 2014-15 111.40

0

20

40

60

80

100

120

2012‐13 2013‐14 2014‐15

Col

lect

ion

Years

Chart 7.2 : Details of Collection of Building Tax (Rs in crore)


168

previous year (t-1) not less than 97% of

the total revenue demanded shall be

given annual Revenue Collection

Incentive Bonus @ Rs.5 lakh per Grama

Panchayat. An amount of Rs.5 crore from

the share of GPF available to Grama

Panchayats is set apart for this purpose.

In the case of urban Local Governments

the percentage of tax collection over

demand can be 95%. The annual Revenue

Collection Incentive Bonus for

Municipalities shall be Rs.10 lakh per

Municipality and for Municipal

Corporation be Rs.12.50 lakh per Municipal Corporation. A sum of

Rs.1 crore in the case of Municipalities

and Rs.50 lakh in the case of Municipal

Corporations from the share of GPF

available to the respective Local

Governments shall be earmarked in this

regard. The rate of bonus shown above

shall be the maximum amount that a

Local Government can get by way of incentive. If the amount set apart is not

sufficient to give the bonus at the above

rate, the amount will be shared among

the eligible Local Governments equally. If

the amount set apart becomes more than

required due to the absence of eligible

Local Governments the balance amount, if

any, shall be re-distributed among all

Local Governments in the same category

as per the norms which are used for

distribution of GPF to that category of

LGs, ie, the balance amount, if any, from

the amount set apart for Grama

Panchayats shall be shared among all

Grama Panchayats, that for Municipalities

be shared among all Municipalities and

that for Municipal Corporation be shared

among all Municipal Corporations. Similar

systems will be applied in case no Grama

Panchayat/ Municipality/ Municipal

Corporation becomes eligible for the

bonus also. The Annual Financial

Statement of Local Governments of a

particular financial year is finalized by the

end of July of the subsequent financial

year. Since authenticated data on

demand and collection of revenue is

available by that time, the incentive for

revenue mobilization be given only after

July of every financial year. The Director

of Kerala State Audit Department shall be

entrusted with the duty to furnish data

on demand and collection of revenue of each Grama Panchayat and urban Local

Government in this regard.

7.44 The urban Local Governments have

a separate revenue wing to monitor tax

and non-tax collections and related

activities. The wing is headed by the

Revenue Officer in Municipal Corporation

and the Revenue Inspector in

Municipalities. But no such wing/

monitoring authority is there in Grama

Panchayats. This has affected the revenue mobilization efforts in Local

Governments. To address this issue the


Assistant Secretary in Grama Panchayats

shall be entrusted with the responsibility

to monitor revenue mobilization activities

in the Grama Panchayats. He/she shall

review the demand and collection of

revenue on weekly basis and will be

responsible to provide data to the Finance

Standing Committee with regard to

revenue collected and related matters in

the Grama Panchayats.

7.45 The revenue mobilization proposals

enumerated in the preceding paragraphs

have to be implemented immediately.


169

Otherwise, it will lead to irreparable

revenue loss to Local Governments.

Hence, the Commission recommends that

the present State Finance Commission

Cell in Finance Department shall

continue to monitor the implementation

of recommendations of the Commission

as discussed at para 3.8. The cell shall

also be entrusted with the responsibility

to implement the revenue mobilization

proposals enumerated in this chapter.

e-Governance

7.46 Almost all LGs in the State have already been computerized and equipped with internet facility. But, the application of information technology is not seen properly utilized, especially in the realm of revenue mobilization. If database relating to revenue mobilization is computerized it will be helpful to update the database. It will also minimise the human resource requirement in this regard. Thus, their service can be utilized mainly for collection of revenue. If the tax and non-tax payers are informed/ reminded of the due date of payment through new generation communication media it will increase the revenue collection and efficiency in revenue mobilization. Therefore, the Commission recommends that e-governance should be made use of in the area of revenue mobilization. All database relating to revenue mobilization should be computerized and the system generated message through SMS/e-mail as to the tax and non -tax due be sent automatically to all concerned.

Recommendations

Property Tax: 1. The Commission recommends that the Kerala Panchayat Raj (Property Tax,

Service Tax and Surcharge) Rules, 2011 as

amended in 2013 and the Kerala

Municipality (Property Tax, Service Cess

and Surcharge) Rules, 2011 as amended

in 2013 have to be enforced by revoking

G.O (Ms) No. 144/15/LSGD dated

27/04/2015 forthwith. The property tax

should be revised at the expiration of

every five years as envisaged in the Kerala

Panchayat Raj Act and the Kerala

Municipality Act and the rules in this

regard be framed/amended promptly. Loss

of revenue, if any, incurred by Local

Governments due to lack of timely revision of property tax has to be

completely compensated by the State

Government @ 5% per annum as

contemplated in section 203(4) of the

Kerala Panchayat Raj Act and section

233(4) of the Kerala Municipality Act (para

7.11).

2. The Commission recommends that the

range between minimum rate and

maximum rate of property tax be reduced. The minimum rate should not be less

than 75% of the maximum rate. The

minimum rate prescribed in the Notification Nos.19/2011/LSGD dated

14-01-2011 and 36/2015/LSGD dated

24-02-2015 in the case of Grama

Panchayats and Notification No. 17/2011/

LSGD dated 14-01-2011 in the case of

urban LGs be revised to this effect (para

7.13).

3. The Commission recommends that

there should be proper mechanism to

identify unauthorized constructions/

expansions and to tax accordingly.

Government should issue directions/

instructions in this regard to Local

Governments (para 7.14).


170

4. We recommend that the issue of

bringing all buildings of Union

Government under the property tax net

shall be taken up with the Government of

India and request them to take steps to

amend Article 285(1) of the Constitution

of India so as to bring all buildings of the

Central Government under the ambit of

property tax net (para 7.15).

5. We recommend that status-quo of 2009

be restored by omitting clause (ba) to

section 235 of the Kerala Panchayat Raj

Act and clause (ba) to section 207 of the

Kerala Municipality Act so as to bring all unaided educational Institutions under

the property tax bracket (para 7.16).

6. The Commission recommends that all

Grama Panchayats and urban Local

Governments should take immediate

steps to assess BSNL buildings under

property tax and to collect the tax

accordingly (para 7.17).

Profession Tax:

7. We recommend that a proper database

of all categories of professionals, traders

and businessmen, employees and workers in the unorganized sector and self-

employed persons should be prepared and they be assessed for profession tax.

This data base should be updated from

time to time. LGs may seek additional

human resources for this purpose without

any post creation. All commercial

institutions/enterprises which have been

issued licences under D&O licence rules

should be assessed for profession tax, the

assessment be made based on property

tax demand register for commercial

buildings and D&O licence issued to

them. All employees and workers working

in such institutions/ enterprises shall also

be assessed under profession tax (para

7.20).

8. We recommend that a survey on

professionals practicing within the

jurisdiction of Local Government

concerned be made with the help of Ward

Members/Councillors and bring them into

the net of profession tax. It should be

made mandatory that the Bar Council /

Association furnish list of Advocates

practicing within their jurisdiction. The

Advocates should voluntarily disclose

their income and the profession tax be

levied based on the self disclosed income which is subject to verification. The

profession tax slab shall be as applicable

to salaried class. Necessary legislation be

made to the effect that an Advocate can

practice in a court of law only on

production of receipt of the payment of

profession tax in any Local Government

in the State if he is liable to pay

profession tax. The receipt should be

produced on the first working day of

October and April every year (para 7.21).

9. Similar provision in Rule 3 of the

Kerala Municipality (Profession Tax) Rules, 2005 be brought into the Kerala

Panchayat Raj (Profession Tax) Rules, 1996

also. Rule 3(2) of the Kerala Municipality

(Profession Tax) Rules, 2005 be expanded

so as to incorporate Chartered

Accountants, tax practitioners, stock

brokers, private/chartered engineers,

agency businesses, internet cafe, cable

operators, dish channel providers,

consultancy service, real estate agents/

brokers etc. also (para 7.22).

10. We recommend that State

Government shall take up the matter of

raising the ceiling on profession tax with


171

the Union Government to get the

recommendation of the XIV FC

implemented at the earliest (para 7.23).

Entertainment tax:

11. We recommend that the ticketing system for both traditional and multiplex theatres shall be computerised as contemplated in section 5(1)(aa) of the Kerala Local Authorities Entertainments Tax Act, 1961 (para 7.24).

12. The Commission recommends that the subscribers of both cable TV and Dish TV should be brought under the entertainment tax net. A sum of Rs. 10 per month from each subscriber shall be levied. The amount has to be collected by the operators who, in turn, is to remit the same to the Local Governments concerned. Necessary amendment to section 2(4) of the Kerala Local Authorities Entertainments Tax Act, 1961 shall be brought in this regard. The receipt issued to the subscribers by the cable/dish operators shall also be computerised as envisaged in section 5(1)(aa) of the above Act in order to avoid malpractice, if any (para 7.25).

13. We recommend that entrance fees in tourism centres and agricultural farms and operation of house boat shall be brought under the purview of entertainment tax by making necessary amendments to section 2(4) of the Kerala Local Authorities Entertainments Tax Act, 1961. The entertainment tax can be collected by LGs where the place of journey of house boats begins or the ticket counters of tourism centres and agricultural farms are situated (para 7.26).

14. We recommend that the State Government should not give any

exemption to entertainment tax (para 7.27).

Advertisement tax:


section 209D of the Kerala Panchayat Raj

Act, 1994 read with section 256 of the same Act and section 276 of the Kerala

Municipality Act, 1994 read with section 567(32) of the same Act shall be suitably

amended so as to do away with the

system of making bye-laws for regulating

advertisement. Government should frame

Advertisement Rules applicable to all

Grama Panchayats for the regulation of

advertisement and collection of tax on

advertisement in Grama Panchayats and

amend the Kerala Municipality (Erection

of Arches and Setting up of Advertisement

Boards in Public Streets and Public Places)

Rules, 1999 to incorporate necessary

provisions for the regulation of

advertisement and collection of

advertisement tax in Municipalities and

Municipal Corporations (para 7.28).

Show tax:


the existing minimum rate of show tax

which varies from Rs. 5 to Rs.50 should be

raised by 100% (para 7.29).

Service Tax / Cess:

17. We recommend that section 230 (4) of the Kerala Municipality Act, 1994 and

Rule 26 of both the Kerala Panchayat Raj (Property Tax, Service Tax and Surcharge)

Rules, 2011 and the Kerala Municipality

(Property Tax, Service Cess and Surcharge)

Rules, 2011 shall be amended to make

levying of the service tax/cess by Grama

Panchayats and Municipalities mandatory

(para 7.31).


172

Service Charge on Central Government Buildings: 18. The Commission recommends that the Local Self Government Department

shall enforce the statutory provisions to

collect service charge on Central

Government Buildings by the Grama

Panchayats and the urban Local

Governments (para 7.32).

D&O License fee:

19. (a) We reiterate that the D&O licence

rules applicable to rural LGs be renamed

as the Kerala Panchayat Raj (Regulation of

Trades, Services and Industries) Rules as

suggested by the Fourth SFC. The

proposed rules applicable to urban LGs

shall also be renamed in such a manner

(para 7.34).

(b) We recommend that Schedule I of the Kerala Panchayat Raj (Issue of License to

Dangerous and Offensive Trades and

Factories) Rules, 1996 should be widened so as to incorporate all trades and

businesses including new generation

commercial establishments (para 7.34).

(c) The annual license fee that can be

charged as per Schedule II, III and IV to

the Kerala Panchayat Raj (Issue of License

to Dangerous and Offensive Trades and

Factories) Rules, 1996 are recommended

to be revised. Schedule II should be

revised as detailed at Table 7.2 (para 7.35).

(d) The rates in Schedules III and IV

should be enhanced by 100% (para 7.36).

20. The Commission strongly

recommends that the trade license rule

applicable to urban Local Governments,

ie, The Kerala Municipality (Issue of

License to Dangerous and Offensive

Trades, Other Trades and Factories) Rules,

2011 shall be operationalised immediately

(para 7.37).

Building Permit Fee:

21. The existing rates of building permit

fee applicable to both the Grama

Panchayats and the urban Local

Governments are recommended to be

hiked by 50% (para 7.38).

Rent on Buildings:

22. The Commission recommends that the rent on shops and buildings rented

out by the Local Governments and

community halls and auditoriums be

rationalised so as to get the rate of rent

fixed by the PWD applicable to that area

(para 7.39).

Other Non – Tax Revenues:

23. We recommend that the rates of all

other non-tax items (except fee for

marriage certificate) shall be raised at

least by 50% (para 7.40).

24. The Commission recommends that all items of tax and non-tax revenues

collected by LGs mandatorily be revised at

the expiration of every five years as in the case of property tax subject to ceiling on

profession tax as envisaged in Article

276(2) of the Constitution of India. This

proposed revision be made based on the

recommendations of the SFC. Necessary

amendments to the Kerala Panchayat Raj

Act, 1994 and the Kerala Municipality Act,

1994 be made in this regard (para 7.41).

Transfer of Building Tax to Local Governments: 25. We recommend that the building tax

now collected by Revenue Department

should be assigned to Grama Panchayats,

Municipalities and Municipal


173

Corporations. Necessary legislation in this

regard shall be made including

amendment to section 200 of the Kerala


the Kerala Municipality Act , 1994 (para

7.42).

26. The Commission recommends that the Local Governments which have tax

revenue be rewarded with the efficiency

in revenue mobilization. Grama

Panchayats which have collected in the

previous year (t-1) not less than 97% of

the total revenue demanded shall be

given annual Revenue Collection

Incentive Bonus @ Rs.5 lakh per Grama

Panchayat. An amount of Rs.5 crore from

the share of GPF available to Grama

Panchayats is set apart for this purpose.

In the case of urban Local Governments

the percentage of tax collection over

demand can be 95%. The annual Revenue

Collection Incentive Bonus for

Municipalities shall be Rs.10 lakh per

Municipality and for Municipal Corporation be Rs.12.50 lakh per

Municipal Corporation. A sum of

Rs.1 crore in the case of Municipalities

and Rs.50 lakh in the case of Municipal

Corporations from the share of GPF

available to the respective Local

Governments shall be earmarked in this

regard. The rate of bonus shown above is

the maximum amount that a Local Government can get by way of incentive.

If the amount set apart is not sufficient to

give the bonus at the above rate, the

amount will be shared among the eligible

Local Governments equally. If the amount

set apart becomes more than required due

to the absence of eligible Local

Governments the balance amount, if any,

shall be re-distributed among all Local

Governments in the same category as per

the norms which are used for distribution

of GPF to that category of LGs, ie, the

balance amount, if any, from the amount

set apart for Grama Panchayats shall be

shared among all Grama Panchayats, that

for Municipalities be shared among all

Municipalities and that for Municipal

Corporation be shared among all

Municipal Corporations. Similar

procedure will be applied in case no

Grama Panchayat/Municipality/ Municipal

Corporation becomes eligible for the

bonus also. The incentive for revenue mobilization be given only after July of

every financial year. The Director of

Kerala State Audit Department shall be

entrusted with the duty to furnish data

on demand and collection of revenue of

each Grama Panchayat and urban Local

Government in this regard (para 7.43).


the Assistant Secretary in Grama

Panchayats shall be entrusted with the responsibility to monitor revenue

mobilization activities in the Grama

Panchayats. He/she shall review the

demand and collection of revenue on

weekly basis and will be responsible to

provide data to the Finance Standing

Committee with regard to revenue

collected and related matters in the

Grama Panchayats (para 7.44).


the present State Finance Commission

Cell in Finance Department shall continue

to exist for the monitoring of

implementation of recommendations of

the Commission as discussed at para 3.8.

The cell shall also be entrusted with the

responsibility to implement the revenue


174

mobilization proposals enumerated in

this chapter (para 7.45).

e- Governance:

29. The Commission recommends that e-

governance should be made use of in the

area of revenue mobilization. All database

relating to revenue mobilization should

be computerized and the system

generated message shall be sent

automatically through SMS/e-mail as to

the tax and non-tax dues to all

concerned(para 7.46).


175

Chapter 8 MAINTENANCE OF ASSETS

Assets Transferred to Local Governments

8.1 Pursuant to the enactment of Kerala

Panchayathi Raj Act, 1994 and Kerala

Municipality Act 1994 and subsequent

amendments Government of Kerala as per

various GOs1 transferred several assets of

various Government Institutions to the

three tier Panchayats and Urban Local

Governments.

8.2 Details of Assets transferred to the LGs

(a) Grama Panchayats i) Krishi Bhavan

ii) Veterinary Dispensary/ Veterinary

sub centre/Hospital

iii) Maintenance of Fisheries Roads,

Dispensary/ Schools etc.

iv) Nursery Schools

v) Government LP School

vi) Public Health Centres, Ayurveda

Home Dispensary

vii) Day Care Centre / Anganwadi

viii) Balavadi Anganwadi–cum

Feeding Centers of SC/ST

Department within the Panchayats.

ix) Public Health Centres, Govt.

Dispensaries

x) Maintenance of roads within the

Panchayat

(b) Block Panchayats i) Taluk Hospital/ Community Health

Centre

ii) Day Care Homes/ Old age Homes

1 GO(Rt)No.189/95/LSGD Dated 18.09.1995, GO(P)No.272/99/HFWD Dated 07.07.1999, GO(P) No.188/2000/LSGD Dated 04.07.2000

iii) Taluk Ayurveda Hospital

iv) Taluk Homeo Hospital

(c) District Panchayats. i) District Agricultural Farms / Seed

Farms

ii) Soil Testing Lab

iii) Veterinary Poly Clinic

iv) District Veterinary Hospital

v) Regional Artificial Insemination

Centre.

vi) District Veterinary Farms

vii) Maintenance of Roads & Bridges

transferred to District Panchayat by

Government.

viii) High Schools, Upper Primary Schools

ix) District Hospital of Health, Ayurveda

and Homoeo.

x) Fisheries Schools.

xi) Government Higher Secondary

Schools, Government Vocational

Higher Secondary Schools

(d) Municipalities/ Municipal Corporations i) Krishi Bhavan

ii) Veterinary Poly Clinic, Sub Centre

Dispensary

iii) Anganwadies, Day Care Centers

iv) Community Health Centers/

Government Hospitals/ Taluk

Hospitals of Health

v) Taluk Hospitals of Ayurveda

vi) Taluk Homeo Hospitals

vii) Government Primary Schools and

High Schools

viii) Government Higher Secondary

School/Vocational Higher Secondary

School.

Maintenance of Assets

176

The concept of Maintenance Expenditure

8.3 The concept of maintenance is

linked with deterioration of qualitative

output rendered by asset due to

prolonged use. In other words, when the

output /service rendered by the asset is

below expected minimum level, the

concept of maintenance surfaces.

“Maintenance” is by no means a simple

concept. It gets invariably enmeshed with

three other concepts, operational cost,

depreciation, and investment in the sense

that it is difficult to demarcate its

boundary from those of these three other

concepts. The difficulty has a conceptual

dimension: we simply cannot tell in

many situations how much of

expenditure is maintenance and how

much of it is, say, investment. In

addition it has an even more

overwhelming practical dimension: we

often do not know how to tell what is

maintenance expenditure, and what is ,

say, investment expenditure.

8.4 The Second State Finance

Commission defined maintenance as the

expenditure required to keep an asset

running with unimpaired productive

potential during its life time. If periodical

maintenance is not undertaken, the

productive potential of the assets would

be adversely affected, resulting in

qualitative as well as quantitative

degradation of its service. In other words,

timely and periodical maintenance of the

assets ensures prolonged and guaranteed

life span of the assets and, therefore, the

necessity of providing proper

maintenance assumes greater importance.

The concept of separate fund for

maintenance of assets arose only during

the award period of 2nd SFC.

Recommendations of the Second State

Finance Commission

8.5 The important recommendations of

Second State Finance Commission in respect

of maintenance fund are as follows

(1) The Second State Finance Commission

recommended a separate provision for

Maintenance of assets and allocated

5.5 % of SOTR (t-2 basis) towards

Maintenance Grant.

(2) The Commission also observed that

maintenance grant would not be

utilized for non-maintenance purposes.

(3)However, as a transitional arrangement

the Commission also recommended

that Local Governments would be

permitted to use maintenance Grant

for current/ operative expenses up to a

ceiling of 10% subject to the condition

that the relaxation given would be

reviewed by the subsequent

Commission taking into consideration

real time situation at the time of

review. The Commission further

recommended that the allotment of

Maintenance Grant to Local

Governments be made based on actual

assets owned.

Recommendations of the 3rd State Finance

Commission

8.6 The Third State Finance

Commission also recommended that a

share of 5.5% of SOTR (t-2 basis) based

on 2004-05. The details are given in the

table below. (Table No. 8.1).


177

Table No.8.1 Award of Maintenance Fund during 3rd SFC

Period (Rs. In crore) No Item

2006

-07

2007

-08

2008

-09

2009

-10

2010

-11

1 Mainte

nance

350 385 424 466 512

Recommendation of the 4th State Finance Commission

8.7 The 4th State Finance Commission

recommended the Maintenance Fund at

the rate of 4.5% of the SOTR (t-2 basis), for

the first year, 5% for the second year and

5.5% for the remaining 3 years. The

Fourth State Finance Commission also

insisted that from 2011-2012

Maintenance Fund would be distributed

on the basis of the actual assets owned by

each Local Government. Nevertheless, it

could not be implemented due to lack of

final data on the actual assets of LGs.

Current Guidelines for Utilisation of Maintenance Fund

8.8 The existing guidelines for

utilization of Maintenance Fund are

incorporated in various GOs2, The above

orders stipulate that Maintenance

Fund(Road) can be utilized also for repair,

patchwork, special repair works,

resurfacing of roads, construction of

drainage system, repair of culverts,

bridges etc, and Maintenance Fund (Non

Road) can be utilized for repair and

maintenance of buildings of the 2 GO (P) No.330/04/LSGD Dated 09.12.2004, Circular No.12245/P1/ 05/LSGD Dated 30.12.2005, GO (Ms) No.82/2008/LSGD Dated 15.03.2008, and in Circular No.5821/FM/2009/LSGD Dated 21.05.2009, GO(Rt)No.300/2010 dated 10.12.2010 Circular

No.68228/FM1/2012/ LSGD Dated 28.11.2012.

transferred institutions (Hospitals,

Schools etc), construction of compound

walls, payment of electricity charges,

water charges, provision for furniture to

schools, purchase of medicines, hospital

equipments, computers, computer

accessories, consumables, medicines,

machineries, hospital equipments etc.

The guidelines also permit to utilize

Maintenance Fund (Road) for

construction of new roads and

upgradation of roads from the balance

amount available, if any, after all roads of

the LG are maintained.

Details of Maintenance Fund released to Local Governments – IV SFC.

8.9 On the basis of the

recommendations of IV SFC the following

amounts were released to Local

Governments.

Table No.8.2 Release of Maintenance Fund

(Rs in Crore)

2011

-12

2012

-13

2013

-14

2014

-15


506.67 713.06 928.40 1032.45

Maintenance Fund (Non Road)

206.26 326.38 458.54 510.00

712.93 1039.44 1386.94 1542.45

Issues and Problems in Maintenance of Assets.

8.10 During the sittings held by the Fifth

State Finance Commission covering all

the 14 Districts of the State, it has been

brought to the notice of the Commission

by all LGs (except Block Panchayats which

do not possess Road assets) that the


178

current allocation of Maintenance Fund

(Road) is quite insufficient and

inadequate to meet the actual demand

with regard to Road Maintenance and

therefore vehemently demanded sizeable

increase in the allocation of Maintenance

Fund (Road). As far as the Maintenance

Fund (Non Road) allocation is concerned,

most of the Local Governments,

particularly the GPs and ULGs, barring

some Block Panchayaths which have a

couple or more Community Health

Centres, are content and satisfied with

the current allocation. Citing reasons of

upgradation of High Schools into Higher

Secondary Schools / Vocational Higher

Secondary Schools and Community

Health Centres into District Hospitals in

the past 5 years, the District Panchayats

highlighted the inadequacy of current

allocation of Maintenance Fund (Non-

Road) to meet their actual requirements

and hence are demanding substantial

increase in Maintenance Fund (Non-Road)

allocation. Some of the Local

Governments also raised the issue

involved in utilizing maintenance fund

for their own assets. But Government

guidelines also allow the maintenance

Fund (Non Road) to be utilized for

maintenance of own assets of the LG after

catering to the needs of the assets of

transferred institutions.

Diversion of Maintenance Fund - View of the Commission

8.11 Maintenance Fund which is

exclusively intended for the maintenance

of assets is seen widely utilized for non-

maintenance purposes including creation

of new assets which is not permissible.

The bonafide intention behind the

extension of a new service in the form of

Maintenance fund was based primarily on

the expectation that large scale assets

which were owned and maintained by the

Government prior to their transfer to the

LGs would be properly maintained by the

Local Governments even after the

alienation. It was explicit in the report of

the 2nd SFC that the maintenance fund

should not be diverted for

non- maintenance purposes. Even the 10%

relaxation allowed by the 2nd SFC in this

regard towards operative cost / recurring

expense from the Maintenance Fund was

also on an experimental basis subject to

review. However, the 3rd and 4th SFCs did

not review this aspect and as such the

practice of utilizing Maintenance Fund for

operative charges / recurring expenses has

been continuing for the last 12 years or

more without proper evaluation of the

ground realities. Notwithstanding the

above backdrop, the Government, on the

other hand, by its various guidelines

issued from time to time, permitted the

LGs to utilize the Maintenance Fund for a

number of activities, which strictly

speaking did not come within the scope /

meaning of maintenance. The case of

Maintenance Fund (Non-Road) is not

different either. Construction of

compound walls and new toilets,

purchase of furniture and computers etc

are some of them. Government issued

Circular No.68228/FM1/2012/LSGD Dated

28.11.2012, permitting the LGs to utilize

the maintenance Fund (Road) for

metaling, tarring, concrete works i.e,

upgradation of new assets which is also


179

against the principle embodied in the

concept of maintenance. It is unassailably

established that the above activities come

under new assets and thus utilization of

Maintenance Fund for the above

activities/ purposes is tantamount to

creation of new assets. There are even

demands from some of the local

Governments that they might be

permitted to utilize the Maintenance

Fund (Non Road) for the purpose of

replacing the old buildings which cannot

be countenanced. There appears to be a

deliberate tendency to drift away from the

mainstream of the concept of

maintenance. Creation of new assets

utilizing Maintenance Fund both Road

and Non Road categories are to be viewed

and assessed in this perspective. These

deviations from its intended destination,

which if allowed to continue unabated,

would defeat the purpose of Maintenance

Fund foreseen by the previous SFCs.

8.12 Hence the Commission feels that

the diversion of Maintenance fund for

non-maintenance purposes should be

viewed seriously. Corrective measures are

to be taken earnestly at appropriate areas

to rectify the loopholes. The Commission

further feels that it is high time to review

the existing practice of meeting operative

costs and recurring expenses from the

Maintenance Fund (Non Road).

8.13 The current utilization practice of

Maintenance Fund (Non Road) if it is

allowed to continue as it is, the result will

be fatal to the extent that the bonafide

intention behind the introduction of the

Maintenance Fund, which is the sole test

to determine the concept and meaning of

maintenance hereto will be dissipated.

The onus of the ongoing diversion of

Maintenance fund for non maintenance

purposes cannot be assigned to the LGs

alone. Other agencies involved in the

utilization process are also equally

responsible as is evident from the

prevailing guidelines governing the

utilization of Maintenance Fund, which

permits to undertake the activities

involving creation of new assets, ie.

upgradation of road assets using

maintenance fund, upgrading Water

Bound Macadam roads to BT Roads and

constructing concrete roads, metaling of

earthen roads etc. upholds creation of

new assets viz. purchase of school

furniture, computers, construction of

compound walls etc, and purchase of

medicines, payment of electricity charges,

water charges, rent, rate, taxes and other

consumable stationery etc, from out of

the Maintenance Fund.

8.14 The Commission after having

reviewed the present practice of

utilization of Maintenance Fund, inter alia, for non-maintenance purposes

including creation of new assets and

operative cost/ recurring expenses, is of

the opinion that creation of new assets,

purchase/ acquisition of new assets,

upgradation of roads etc, are of capital

nature and hence such expenditure

should not be allowed to be met from the

Maintenance Fund which is exclusively

intended for the maintenance purposes of

an already existing asset. In future such

expenses of non-maintenance category

shall not be allowed to be met from the


180

Maintenance Fund (Non Road) either. In

this context it is felt necessary to refer to

the following with regard to maintenance

fund already available for non

maintenance purposes as per the existing

guidelines. At present 10% of

Maintenance Fund (Non Road) can be

utilized for the purchase of medicines to

hospitals. The 10% of the maintenance

(Non Road) fund comes to 0.18% of the

SOTR. Since the detailed data of

expenditure incurred by Local

Governments towards operating and

recurring activities from Maintenance

Funds are not forthcoming, the

Commission feels that 5% of Maintenance

Fund (Non Road) will be sufficient to

meet the above expenditure. The

Commission deems it fit that 15% of an

amount equivalent to the Maintenance

Fund (Non Road) i.e, 0.28% of the SOTR

would be sufficient to meet the purchase

of medicine, operative costs and recurring

expenses of the transferred institutions

taken together and hence recommend

that 0.28% of the amount of SOTR be

transferred from Maintenance Fund (Non

Road) to GPF and hereinafter all recurring

expenses, operative cost, purchase of

medicine, etc on account of transferred

institutions shall be met from GPF only.

The Commission is also of the view that

Maintenance Fund (Road) should not be

used for upgradation of Road/ creation of

new Road assets. The Commission also

proposes a set of guidelines for utilization

of Maintenance Fund (Para 10.37).

8.15 The Commission recommends that

the distribution of maintenance Fund

should be based on the assets of the LGs.

Estimation of Maintenance Fund based on actual assets of LGs.

8.16 Previous SFCs unanimously

recommended that Maintenance Fund to

the Local Governments would be

distributed on the basis of the assets

owned by the LGs. The endeavour made

in this connection by the 3rd and 4th

Commissions to allocate Maintenance

Fund on the basis of assets of the Local

Governments became futile for want of

official data about the assets of the LGs.

Even now the situation remains almost

same. In spite of repeated

communications from the Government,

the LGs are yet to update the data

periodically. The actual data regarding the

assets is still not officially available. The

Commission also endorses the view of the

previous Commissions with regard to

distribution of Maintenance Fund on the

basis of actual assets owned by the LGs.

As per Circular No.58608/DB2/2009/LSGD

Dated 13.01.10, Government had ordered

that all LGs were to compile the details of

assets owned by them. These data would

have been updated periodically.

Nevertheless, the Information Kerala

Mission (IKM) is in possession of the

above data of all the LGs only for the

period upto 2013-14 as on 30.09.2015.

Estimation of Requirement of Maintenance of Road & Non Road Assets

8.17 The following types of roads assets

are available in the data furnished by IKM

(1) Concrete (2) Gravel (3) Katcha (4) Tar

(5) Null (others). Technical opinion

on the frequency of Maintenance and

normal practice adopted by LSGD

Engineering Wing was obtained from the


181

Chief Engineer. The Chief Engineer

reported that Water Bound Macadam

Roads and unsurfaced Earthen Roads are

usually not included in Maintenance and

these roads are normally upgraded as

Black Top Road and WBM Roads

respectively, Concrete Roads have an

approximate life time of about 15 years

and in normal cases do not require

maintenance. If at all, the requirement is

meagre compared to Black Topped Road

which is the most sought after category in

road sector by the general public and

hence BT roads only are taken for

assessing Maintenance Fund (Roads).

8.18 Some of the data obtained from IKM

are seen entered in different units by

various LGs as they adopted different

units while recording length of the Road

asset. These discrepancies in Road assets

necessitated collection of additional

details directly from the Local

Governments. Consequently the details of

Road assets furnished by IKM and directly

furnished by the Secretaries of LGs were

reconciled and the lowest Road length out

of this data has been taken for assessing

quantum of Road assets of the LGs. In the

case of Non Road assets, owing to large

volume of different assets involved and

difficulty in obtaining those data directly

from the LGs within a short span, the

data available from IKM which is verified

by the Commission has only been

considered for estimating the

Maintenance Fund (Non-Road) of LGs.

Even though endeavor has been made to

streamline and standardize data,

inconsistencies in data cannot be fully

avoided. In this context, the Commission

has decided to fix maximum limits on

length of BT road and plinth area of non-

road assets of LGs as detailed in table 8.3. Table 8.3

Maximum limit of assets

LG Road Non Road

DP 1000 km 2,00,000 SqM

BP Nil 10,000 SqM

GP 100 km 10,000 SqM

Municipality 300 km 25,000 SqM

MC 1000 km 2,00,000 SqM

8.19 Based on the above maximum

limits, the share of each LG is fixed and

devolution will be granted accordingly. In

this context, the Commission

recommends that the entire data of road

and non-road assets should be verified,

corrected and updated periodically to

avoid discrepancies.

8.20 Since Road assets (especially the BT

category) have varying width from 3m to

5.5m (width in some cases) the

Commission has taken 3.8m as an average

width of the roads under the control of

DPs and the width of other categories of

roads are fixed as 3.0 m for assessing the

quantum of demand for maintenance in

BT Road asset. The rates of repair

expenditure, retarring of BT Road per KM

annually as per latest DSR with average

Cost index of 1.45, is shown in Table 8.4. Table 8.4

Rate of repair of Road Assets Width Rate (In Lakhs)

Repair Retop District Panchayat 3.8 m 10.98 21.55 Municipality 3.0m 8.67 17.01 Grama Panchayat 3.0 m 8.67 17.01


3.0 m 8.67 17.01


182

8.21 The road and non-road assets are verified and corrected by the Commission and found that the total BT road length under the custody of LGs is 64984.87 Kilometers and total plinth area of buildings owned by LGs is 9063108.84 Sq.M. The details are given at Table 8.5.

8.22 Then the demands of road and non-road assets are estimated. The capital cost of the non-road assets is estimated as Rs 25313.26 crore and the demands for the maintenance fund (non-road) assets for five years is estimated as Rs 3796.99

Crore, assuming 3% of the capital cost is required for maintenance annually, as most of the non-road assets are over 30 years old and other non-road assets are not reckoned for granting maintenance fund. Then the requirement of road maintenance cost is worked out. Assuming that the half of BT roads of the Local Governments are to be repaired and the remaining half are to be retopped at least once in three years, the total demand for maintenance fund (Road) is worked out as Rs.13522.93 Crore. Then the ratio of demand for Road and Non road assets is 78.1 : 21.9. The maintenance fund is divided between road and non road in this ratio and the details is as shown in Table 8.6. Since the

Maintenance Fund is calculated based on CPWD rates the Commission feels that adequate quality of maintenance should also be ensured. The Commission also recommends that maintenance period of road repair/retarring works and maintenance of buildings be enhanced to 2 years.

Table 8.6 Division of Road and Non Road maintenance

Fund for Five years (Rs in Crore) Demand Recommended Road 13522.93 12611.34 Non Road 3796.99 3541.03 Total 17319.92 16152.37

8.23 The share of LGs in maintenance fund will be in accordance with their respective share in total assets in each category. Individual share of each LG is given in Appendix 10.1. The details of Maintenance Fund during the award period is shown in Table 8.7.

Table 8.7 Distribution of Share of Road and Non Road

Maintenance Fund (Rs in Crore) Road Non

Road Total

2016-17 1846.41 518.44 2364.85 2017-18 2254.41 633.00 2887.41 2018-19 2523.41 708.53 3231.93 2019-20 2824.75 793.14 3617.89 2020-21 3162.36 887.93 4050.29

8.24 The Commission recommends that the share of different categories of LG will be based on their share in total road and non-road assets respectively as shown in Table 8.8.

Table 8.8 Share of Maintenance fund of LGs

Road Non Road

District Panchayat 4.8% 23.6% Block Panchayat 0.0% 8.4% Grama Panchayat 72.6% 42.7% Municipality 16.5% 14.5% Municipal Corporation

6.0% 10.7%

Total 100.0% 100.0%

Table 8.5 Assets of LGs

Area (in Sq M)

Length (in KM)

District Panchayat

2143088.31 3132.39

Municipality 1314693.90 10751.51 Block Panchayat

762903.36 0.00

Grama Panchayat

3874188.88 47184.71


968234.39 3916.27

9063108.84 64984.87


183

8.25 The individual share of LGs in

maintenance fund(road) and maintenance

fund (non-road) will be based on their

share in total road and non-road assets

respectively and this is given in Annex

8.1.

Recommendations


0.28% of the amount of SOTR be

transferred from Maintenance Fund (Non

Road) to GPF and hereinafter all recurring

expenses, operative cost, purchase of

medicine, etc on account of transferred

institutions shall be met from GPF only.

[para 8.14]

2. The Commission recommends that the distribution of maintenance fund should be based on the road and non road assets of LGs which is in the ratio 78.1:21.9 [para 8.15 & 8.22]


entire data of road and non-road assets

should be verified, corrected and updated

periodically to avoid discrepancies [para

8.19].

4. Since the Maintenance Fund is

calculated based on CPWD rates the

Commission feels that adequate quality of

maintenance should also be ensured. The

Commission also recommends that

maintenance period of road

repair/retarring works and maintenance

of buildings be enhanced to 2 years [para

8.22].


share of different categories of LG will be

based on their share in total road and

non-road assets respectively as shown in

Table 8.8 [para 8.24].


184

Chapter 9 XIVth Union Finance Commission and

Devolution to Local Governments 9.1. The 73rd and 74th constitutional

amendments have entrusted the onus of

supplementing resources to local

governments to enable them to perform the

basic services not entirely with the State governments. The amendment of Article

280 (3) by inserting sub clauses (bb) and (c)

has given significant responsibility to

Union Finance Commissions (UFC) to

recommend measures to augment

consolidated fund of a state to supplement

resources to Panchayats and municipalities

in a state on the basis of recommendations

of State Finance Commissions. By taking

cognizance of the spirit of the

Constitutional amendments, all UFCs since

Xth UFC have been recommending a share of

divisible pool, even though it is not too large

to Local Governments (LGs).

Recommendations of Previous Union Finance Commissions

9.2. The Xth UFC (1995-2000) was constituted before the 73rd and 74th

Constitutional amendments and therefore

the Terms of Reference (ToR) of the

Commission did not contain any reference

about local governments. However, the

Commission felt the need for augmenting

the Consolidated Fund of a State for

supplementing resources to local

governments and recommended adhoc

grants for rural as well as urban local

governments. An amount of Rs 4380.83

crore was recommended for Panchayati Raj

Institutions (PRI’s) with a provision of a Rs

100 per capita based on the rural population

of 4380.93 lakhs (1971 Census). And an

amount of Rs 1000 crore was recommended

for ULBs which was shared on the interstate

ratio of Urban slum population (1971

census). In addition, Xth UFC stipulated that

the grants should not be used for salaries

and wages and the funds should be over and

above the funds devolved by respective state

governments.

Table 9.1 Devolution Recommended by Xth UFC (Rs in Crore)

All States Kerala Rural Urban Rural Urban 4380.93 1000 178.81 25.43

9.3. The ToR of XIth UFC (2000-2005) had

contained two specific references related to

local governments. One was about transfer

of funds to local governments and the other

was, while making recommendations on

transfer of funds, the reports of SFCs should

be reckoned and in the absence of SFC

recommendations, the Commission is

empowered to make its own assessments.

These references are perfectly in line with

the Constitutional provisions. Since the first

generation SFC reports were inadequate

source of data for assessment, the

Commission made its own assessment and

recommended a grant of Rs 8000 Crore for

Panchayats and Rs 2000 Crore for ULBs . For

horizontal distribution of grants among

states the Commission proposed a formula

as follows

XIVth Union Finance Commission and Devolution to Local Governments

185

Table 9.2 XIth UFC Criteria

Population 40 Index of Decentralisation 20 Distance from Highest per capita Income

20

Revenue Effort w.r.t Own Revenue 5 Revenue Effort w.r.t Primary sector GSDP (excluding mining and quarrying)

5

Geographical Area 10

9.4. For Panchayats rural population and for ULBs urban population of 1991 census

were taken and the share of Kerala for

Panchayats was 4.120 and for ULBs it was

3.762

Table 9.3 Devolution Recommended by XIth UFC (Rs in Crore)

All States Kerala Rural Urban Rural Urban 8000 2000 65.93 15.05

9.5. In addition, State specific grant of Rs 98.61 Crore was also recommended for

maintenance of accounts for village level

Panchayats and intermediate level

Panchayats and Rs 200 crore was

recommended for the creation of data base

relating to the finances of local

governments. The shares of Kerala in these

items were Rs 0.46 Crore and 0.97 Crore

respectively. For the utilization of grants,

XIth UFC identified civic functions which

includes provision of primary education,

primary healthcare, safe drinking water,

street lighting, sanitation including drainage

and sewerage, maintenance of cremation

and burial grounds, public conveniences and

other common facilities. The Commission

also stipulated that these grants should not

be given to intermediate and district level

panchayats since they have no direct

responsibility on the above civic functions

and should not be utilized for salary and

wages.

9.6. The ToR of XIIth UFC (2005-2010) has also had a single reference about the

transfer of funds to local governments

which should also be made on the

recommendations of respective SFCs.

Considering the non-synchronisation of

periods of devolution and lack of uniformity

in SFC reports, XIIth UFC had also

independently recommended a sum of Rs

25,000 crore for the award period based on

the following criteria

Table 9.4 XIIth UFC Criteria

Population* 40 Index of Deprivation 10 Distance from Highest per capita Income

20

Revenue Effort w.r.t Own Revenue 10 Revenue Effort w.r.t GSDP# 10 Geographical Area 10

* 2001 Census figures for rural and urban population # For Panchayats Primary sector GSDP is taken for ULBs GSDP net of Primary Sector is taken

9.7. Based on the above formula the

share of Kerala for Panchayats was 4.925%

and for ULBs was 2.980%

Table 9.5 Devolution Recommended by XIIth UFC (Rs in

Crore)

All States Kerala Rural Urban Rural Urban 20000 5000 985 149

9.8. The Commission had also stipulated that grants should be used for service

delivery related to water supply and

sanitation in the case of panchayats and 50%

of grants provided to ULGs should be

earmarked for solid waste management

through PPP mode. The Commission found

that excess conditionality hindered the


186

utilization of funds and hence did not

impose any conditions except insisting on

utilization certificate and the need for

transferring the funds to local governments

by State Governments within 15 days from

the date of release by Central Government.

9.9. XIIIth UFC (2010-2015) made a significant deviation from the fixed transfer

pattern to a variable pattern by

recommending a fixed percent of divisible

pool in order to make the LG grant buoyant

with Central taxes. It recommended 1.50%

of divisible pool in 2010-11, then it

enhanced to 2.00% in the next year and

thereafter continue with 2.50% .For

horizontal devolution, like its predecessors,

the Commission adopted a formula based

strategy.

Table 9.6 XIIIth UFC Criteria

Rural ULB Population* 50 50

Index of Devolution 15 15 Distance from Highest per capita Sectoral Income

10 20

SC/ST Population 10 - FC LB Grant utilisation Index

5 5

Geographical Area 10 10 * 2001 Census figures for rural and urban population 9.10. Based on the above formula the share of Kerala was 3.09% in the case of

Panchayats and 3.14% in the case of ULBs.

The grants to local governments were

classified into General Basic Grant and

Performance Grants. General Basic grants

are meant for funding basic services and it

was untied except subject to submission of

UC for the previous tranche. But

Performance grants were envisaged as tied

and conditionality based. It was made

available only for the last four years. The

latest data obtained from Ministry of

Panchayati Raj as on 31.3.2015) is given

below Table 9.7

Devolution Released as per XIIIth UFC (Rs in Crore)

All States Kerala Rural Urban Rural Urban

General basic grant

39712.33 13971.03 1291.8 481.23

Performance Grant

17471.83 5009.28 670.27 288.85

XIVth Union Finance Commission Recommendations

9.11. The ToR of XIVth UFC is similar to

that of its predecessor in respect of local

governments. The Commission, after

analysing the trends, practices and

constitutional provisions adopted a fixed

transfer pattern unlike XIIIth UFC. The

majour highlights of the recommendation are the following

In order to give importance to predictability and stability of resource flows to the local governments, a fixed total grant size of Rs 2,87,436 crore for the period of 2015-2020 has been worked out ,which is about Rs 488 per capita per annum.

The grants to local governments has two components viz a basic grant and performance grant. In the case of Gram Panchayats, 90% of the grant will be basic grant and the rest will be performance grant. In the case of ULBs the ratio will be 80 and 20 respectively

The horizontal share of each state is fixed and worked out on the basis of only two criteria viz. population (2011 census)-90% weightage and Area-10% weightage. Based on the formula the share of Kerala is only 2.673% of the total grants.


187

Table 9.8 Devolution Recommended by XIVth UFC (Rs in Crore)

9.12. The total share to panchayats and ULBs worked out on the basis of rural (52.30

%) and Urban (47.70%) of population ratio. It

is also recommended that the basic grants

will be shared between local governments in

accordance with latest SFC

recommendations accepted by the

Government. In the absence of SFC formula

the inter se share should be distributed

using 2011 population (90% weightage) and

area (10% Weightage)

9.13. As in the case of the two previous Commissions, XIVth UFC has also stipulated

that the basic grants should be given to

Gram Panchayats, Municipalities and

Municipal Corporations only. And the grant

is untied but the grant should be used for

delivering basic civic services only.

9.14. Performance grants recommended by the Commission is conditional. In the

case of Gram Panchayats, for availing

performance grants in the year t, audited

accounts of year (t-2) is mandatory and the

audited accounts will reflect the increase in

own revenue over the previous year. In the

case of ULBs, in addition to the above two

criteria, the ULBs must publish service level

benchmarks in line with benchmarks

prescribed by the Ministry of Urban

Development relating to basic urban

services each year of the award period.

9.15. The operational criteria and quantum of inter se distribution of

performance grant are left to the discretion

of State Government and the scheme of

disbursement of the grant will be notified

by the State Government latest by March

2016.

9.16. If some amount of the grant is left after the disbursal to qualified local

governments, the undisbursed amount will

be distributed to all eligible local

governments by observing the principle of

equity

Impact of UFC Recommendations

9.17. The inclusion of devolution which denotes the concept of decentralisation par excellence to local governments in the

functional domain of UFC is a recent

phenomenon. Though the very basic idea of

devolution is far broader than the idea of

de- concentration or delegation, its fiscal

transfer dimension is pivotal. The

Constitutional provisos also underline the

unhindered flow of resources to subnational

levels via Finance Commissions rather than

the dictates of Union Government or State

Governments. The successive Finance

Commissions since Xth UFC have noticed the

need for resources of local governments and

2015-16 2016-17 2017-18 2018-19 2019-20 Total

Basic-Rural 433.76 600.62 693.96 802.78 1084.73 3615.85

Basic-Urban 351.66 486.94 562.61 650.84 879.42 2931.48

Performance-Rural

0 78.78 89.16 101.25 132.57 401.76

Performance-Urban

0 143.71 162.63 184.69 241.83 732.87


188

inter alia, recommended to devolve a

portion of divisible pool, although not

adequate, to the third and most important

layer of governance which provides basic

services to the people.

9.18. The shares of local governments in the divisible pool clearly indicate the slight

progressive improvements in the transfer

except XIth UFC, as evident from Table 9.9

Table 9.9 Local Governments Devolution by UFC’s

FC Share of Divisible Pool X 1.38 XI 0.78 XII 1.24 XIII 1.93 (Average) XIV 3.06 (Expected)

9.19. It is pertinent to note that the devolution from the recommendations of all

UFCs to Kerala is much below the SFC

devolution as we compare these two modes

of devolution in the 2010-15 period. The

total devolution via SFC route constitutes

the lions share. Thus a sizable portion of

Consolidated Fund has been earmarked for

LGs which create fiscal constraints to the

state government. Hence this Commission

recommends that steps may be initiated by

the State Government to ensure that the

recommendations of XV UFC should be

based on the SFC recommendations of the

State and strictly in accordance with Article

280(3)(bb) & (c)

9.20. The Terms of References of UFC

since VIIth UFC contain a specific clause that

the Commission shall adopt the population

figures of 1971 in all cases where population

is regarded as a factor for determination of

devolution of taxes and duties and grants-in-

aid. Though there is a specific stipulation on

using the population figures of 1971, the

successive UFCs after Xth UFC have used

latest population figures with varying

weightages. XIth UFC used 1991 census

figures with a weightage of 40% , XIIth UFC

used 2001 census figures with a weightage

of 40% while XIIIth UFC gave a weightage of

50% to 2001 population . But the approach

of XIVth UFC is the most striking, which

used 2011 census figures with an

astounding weightage of 80% & 90%

respectively for ULGs and RLGs .It is

detrimental to the state considering the fact

that share of population of Kerala as per

1971 census is 3.931% which drastically

decreased to 2.806% as per 2011 census. If

the share of the state in local body grant is

calculated using the same formula with

1971 population, it would have been 3.628%

instead of 2.673% determined by XIVth UFC.

Sharing of Basic Grants Recommended by XIVth UFC

9.21. In para 9.72 & 9.73 of the XIVth UFC report it is stipulated that the basic grant

which is envisaged to provide basic services

by Gram Panchayats, Municipalities and

Municipal Corporations in a state should be

distributed by using the formula of most

recent SFC whose recommendations have

been accepted and in the absence of SFC

report, the basic grant will be distributed

across the above local governments based on

2011 population with a weightage of 90

percent and area with a weightage of 10

percent. Since the second year of UFC

88%

12%

Chart 9.1: Devolution SFC vs UFC

SFC Devolutionas a percent ofTotal Devolution

UFC Devolutionas percent ofTotal Devolution


189

devolution synchronises with the first year

of recommendations of the Fifth SFC, the

formula suggested by Fifth SFC will be

applicable for the sharing of basic grants in

2016-20 period. Hence the Commission

decided to examine the various possibilities.

9.22. The XIIIth UFC had also recommended general basic grant and

general performance grant on the same lines

as recommended by XIVth UFC. Regarding

inter se distribution of grants within a state,

discretion of state Government was

solicited with a condition that rural and

urban population in 2001 census (73.18%

and 26.82% respectively) shall be reckoned

for sharing the general basic grant and

general performance grant between PRIs and

ULBs.

9.23. The rural urban population share reflected in Census figures is not coinciding with the population in RLGs and ULGs in Kerala. The XIVth UFC has taken census 2011 figures for rural-urban distribution, which states that the ratio of rural-urban population is 52.29 : 47.68. The situation in Kerala is much different from other states in its rural-urban characteristics. In Kerala the population of RLGs contain a sizeable urban population, But the inter se fund distribution of the basic grant is among GPs Municipalities and Municipal Corporations. The population and area of the above three layers are given in Table 9.10. Since the pattern mentioned in the table 9.10 is more realistic and is different from the pattern adopted by the UFC reckoning the mandate given by the XIVth UFC, this Commission has decided to adopt a separate formula for the distribution of basic grants among GPs, Municipalities and Municipal Corporations based on the above.

Table 9.10

Ratio of Population-Area Population Area GP 77.24% 92.00% Municipality 13.43% 6.23% Municipal Corporation

9.34% 1.77%

9.24. The basic grant is meant for delivering basic civic services like water

supply, sanitation, sewerage, waste

management, maintenance of community

assets, roads, street lighting and other basic

functions which come under the relevant

legislations. In SFC recommendations there

is a component which is meant for these

kinds of functions in General Purpose Fund

(GPF). Hence the UFC grant is divided as per

the formula adopted for the distribution of

GPF, i.e 80% weightage for population (2011

census),10% weightage for area and

remaining 10% weightage is given to the

inverse of own income. As recommended by

the UFC, only Grama Panchayats,

Municipalities and Municipal Corporations

are eligible for the grant and the amount

should be strictly spent on the above area

only. The urban share is subdivided

between municipalities and Municipal

Corporations on the basis of the above

formula. The LG wise distribution of the

grant is given in appendix 10.1 .As

recommended by the UFC, separate

provision is recommended by this

Commission to satisfy the needs of BPs and

DPs.

9.25. The last year of devolution of Fifth SFC (2020-21) synchronises with first year of

devolution of XVth UFC. Hence if the XVth

UFC recommends basic grants or grants

similar to basic grants, the same should be

distributed on the basis of the above

formula for the year 2020-21.


190

9.26. The XIVth UFC recommended a sizable performance grants to LGs for the

twin objectives of a reliable data base on

local bodies' fiscal data through audited

accounts and improvement in own

revenues. In addition, the urban local bodies

will have to measure and publish service

level benchmarks for basic services. The

operational criteria and quantum of release

of funds are mandated to State Government.

However, for availing the fund the audited

accounts of t-2 year and own revenue

improvement over the previous year are

made mandatory. In this context it came to

the notice of the Commission that the

withdrawal of property tax hike in 2015-16

will be detrimental for many LGs and that

single action will take away their due share

in performance grant at least for the first

year (2016-17).Hence in order to avoid

further loss, this Commission recommends

that the urgent steps may be taken to revise

tax and non tax items .

9.27. For effective monitoring of the flow of fund to LGs, it is desirable that all funds

to LGs viz. S FC devolution and UFC

devolution should be transmitted through a

single major head. Therefore it is

recommended that the Basic grant as well as

performance grants to LGs should be

distributed through the major head 3604

under suitable sub heads.

Recommendations

1. The Commission recommends that steps

may be initiated by the State Government to

request the XV UFC to favourably consider

the recommendations of the SFC while

evolving its own recommendations as

stipulated in Article 280 (3) (bb) & (c) [para

9.19]

2. This Commission recommends that UFC

Basic Grant will be distributed among Grama


Corporations in accordance with formula

adopted for the distribution of GPF, i.e 80%

weightage for population (2011 census),10%

weightage for area and remaining 10%

weightage is given to the inverse of own

income.[para 9.24]

3. The basic grant should be spent on

delivering basic civic services like water

supply, sanitation sewerage, waste

management, maintenance of community

assets, roads, street lighting and other basic

functions assigned to them under the Kerala

Panchayat Raj Act and Kerala Municipality

Act [para 9.24]

4. In order to avail performance grant the

Commission recommends that State

Government should take urgent steps to

revise tax and non tax rates of LGs as

improvement in own revenues of LGs over

the previous year is made mandatory by the

UFC.[para 9.26]

5. For effective monitoring of the flow of fund

to LGs this Commission recommends that

the Basic grant as well as performance

grants to LGs should be distributed through

the major head 3604 under suitable sub

heads[para9.27].


191

Chapter 10 Devolution of State Taxes to Local

Governments

10.1 As per ToR, the Commission has to

make recommendations regarding the

distribution of a share of net proceeds of

taxes, duties, tolls and fees leviable by

the State to Local Governments and

allocate the share to different tiers of panchayats and municipalities. In

devolving State taxes, we have taken into

consideration the following factors. (1)

The provisions in the Constitution, the

Kerala Panchayat Raj Act, 1994, the Kerala

Municipality Act, 1994 and the Terms of

Reference (ToR) of the Commission

(Chapter 1), (2) The Commission has

formulated an approach based on an

examination about the current issues and

problems faced by LGs relating to

mobilisation of resources, growth and

structure of expenditure, performance of

plan activities, execution of civic

functions and norms used for fiscal

devolution (Chapter 2), (3) An assessment

of the finances of the State Government

and a projection of State Own Tax Revenue (SOTR) available for devolution

during the Fifth SFC period (Chapter 4),

(4) A review of the financial position of

all categories of LGs by examining item-

wise revenue and expenditure and

critical problems faced by them(Chapter 5

and 6), (5) A review of the present

situation of own resources and

suggestions for additional resource

mobilisation (Chapter 7), (6) The requirement of maintenance fund for

road and non-road assets of the

transferred institutions on the basis of

their actual assets (Chapter 8), (7)The

recommendations on devolution of

previous State Finance Commissions, (8)

The views of Local Governments and

political parties on devolution of State taxes.

I.Recommendations on Devolution of previous State Finance Commissions (SFCs) Recommendations of 1st SFC

10.2 (a)For devolution of plan funds for

Local Bodies, the following criteria with

weightage was recommended. For Urban

Local Bodies, 75% weightage was given to population based on 1991 Census, 10%

for SC/ST population, and 15% for total

workers excluding workers in industry

and services outside household industry.

For Rural Local Bodies, 75% weightage is

given for population, 10% for SC/ST

population, 10% for workers excluding

industry and services outside household industry and 10% for the share of

agricultural workers to total workers.

(b) It should be left to the Local Bodies to

decide on the application of the non-plan

grants according to their own priority and

perception of their needs.

(c) Non-Statutory non-plan grants may be

fixed at 1% of the State Revenue and may

be distributed between Urban and Rural

Local Bodies in proportion to their

population.

(d) The Commission recommended the

Devolution of State Taxes to Local Governments

192

constitution of State Level Fund for

Village Panchayats and Municipal

Councils called the Rural Pool and Urban

Pool respectively and recommended a

criterion for distribution of the funds.

The Commission recommended

composite criteria which includes

population as well as other relevant

factors.

(e) Panchayat Raj Institutions should be

provided with funds for maintenance of

assets at prescribed norms.

(f) The additional expenditure arising

from the provisions of the Kerala Panchayat Raj Act, 1994 in respect of the

two new tiers., viz., the District Panchayat

and Block Panchayat may be provided by

grant-in-aid by Government.

Recommendations of 2nd SFC

Plan Fund

10.3 Government may devolve to the Local Self Government Institutions (LSGIs), Plan funds (excluding State sponsored schemes) not less than one-third of the annual size of the State Plan as fixed by the Planning Commission. This Fund is to be used by LSGIs for planning and implementing locally relevant projects. The sectoral ceilings if any within this grant may be fixed by Government from time to time.

Maintenance Fund

10.4 Five and a half percent of the annual own tax revenue of the State Government may be devolved to the LSGIs as Grant-in-aid for maintenance of assets under the control of the LSGIs including the transferred assets. This percentage may be determined on the figures certified by

the Accountant General, which normally relates to the financial year two years before the Budget year. All expenses related to running of institutions except wages, supply of medicines to health institutions, educational concessions/ scholarships to students, supply of books, equipment and consumables to schools and conducting noon- feeding in schools, shall be borne by the LSGIs. This should include payment of rents, repair of equipment including vehicles, and meeting of telephone charges and vehicle operating expenses.

General Purpose Grant

10.5 Three and a half percent of the own tax revenue of the State Government based on the figures certified by the Accountant General could be devolved to LSGIs as General Purpose Grant in lieu of assigned taxes, shared taxes and various statutory and non-statutory grants-in-aid, both specific purpose and general purpose. This grant-in-aid would subsume under it Basic Tax Grant, Surcharge on Stamp Duty, Vehicle Tax Compensation, Rural Pool Grants, the specific purpose and general purpose grants to Urban Local Bodies and all other non-plan grants-in-aid devolved to LSGIs from the Local Self Government Department.

Recommendations of 3rd SFC 10.6 The third SFC wanted to maintain broadly the same level (dimensionally) of devolution as recommended by the second SFC. The Commission pointed out that the Constitutional amendment changed that limited role as well as the


193

status of local bodies drastically. More services and institutions were transferred, making them another level of governance, taking over the load of a part of the functions of State Government. The function of formulating and implementing development plans were also assigned to the LSGs. The LSGs in Kerala were now entitled to receive a share of State Government taxes for three purposes, (i) to augment their own resources to meet their traditional functions, (ii) to maintain the services and institutions transferred to them, (iii) to extend and develop those services and institutions.

Magnitude of Transfer

10.7 The third SFC recommended an amount of around 25 (Twenty five) per cent of the total State Tax revenue of the year 2003-04 for transferring to LSGs during the year 2006-07. During each of the four subsequent years amount derived by applying annual growth of 10 (ten) percent (which would accommodate reasonable rates of inflation and real growth) may be so transferred. The Commission fixed total share of State Taxes to be transferred to LSGs for 2006-07 as Rs.2050 crore. Applying 10 % annual growth rate the total share of taxes transferred to LSGs in the five years 2006-20ll was Rs. 12515 crore.

10.8 The Commission accepted the same share of State taxes recommended by the 2nd SFC for transfer to LSGs.

(a) The Commission recommended 3.5 percent of the share of State taxes for meeting traditional functions expenditure.

(b) For meeting maintenance

expenditure the Commission recommended 5.5 percent of share of State taxes.

(c) The Commission recommended an amount of Rs.1400 crore for 2006-07 for expenditure on developing and expanding services and institutions transferred to them by the State Government with an annual increase of 10 percent for the four subsequent years.

Recommendations of 4th SFC

10.9 The Commission recommended a

vertical transfer system with five components viz:

(a) General purpose fund (b) Support for the fiscally weak LGs (c) Maintenance fund (d) Development fund (e) Special grants for deprived grama

panchayats

General Purpose Fund (GPF)

10.10 The Commission has recommended

that the status quo-ante be restored and

the LGs be given 3.5% of State Own Tax

Revenue (SOTR) using the t-2 method i.e.,

for devolution in a particular year, the tax

collection figures of two years back is

taken. This means that devolution of

resources is based on SOTR received two

years back.

10.11 The GPF may be divided among

GPs, municipalities and corporations in

the ratio 75.93:10.02:14.05, after setting

apart Rs.125 lakh per District Panchayat

(DP) and Rs.15 lakh per Block Panchayat

(BP). The gap fund may be deducted from

the shares of GPs and the remaining

amount distributed as per population.


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Support for fiscally weak LGs

10.12 There were several grama panchayats (GPs) which were not able to meet their establishment costs and obligatory expenses (for which Maintenance or Development Funds cannot be used) with their own revenues plus General Purpose Fund (GPF). A gap fund was allotted to eligible GPs by Government after getting certified figures of the gap in the previous year specially prepared by the Director of Local Fund Audit and the distribution be made proportionate to the gap. An amount of Rs.25 crore was set apart from GPF available to grama panchayats.

Maintenance Fund

10.13 In the case of maintenance fund, the Commission has made a normative recommendation of going back to the recommendation of SFC-II which was accepted and implemented for two years from 2004-05 i.e. restricting the maintenance fund to 5.5% of SOTR calculated in the same manner as for general purpose fund. For 2011-12, the Commission has recommended 4.5% of SOTR calculated on (t-2) basis as maintenance fund (Table 10.1).

Table 10.1 Maintenance Fund Award (% share of SOTR) 2011-12 4.5% of SOTR (t-2) 2012-13 5% ‘’ 2013-14 5.5% ‘’ 2014-15 5.5% ‘’ 2015-16 5.5% ‘’

10.14 The Commission has recommended to earmark 2/3rd of the maintenance fund for road maintenance and the remaining 1/3rd for non-road maintenance.

Development Fund

10.15 The Commission recommended

an allocation of 25% of the proposed plan size in 2011-12 and thereafter increase it in relation to the Plan size assumed by SFC based on the historical trends (Table 10.2). The recommended development fund for the five years of the award period is presented below.

Table 10.2 Award of Development Fund

Year Share of the

assumed Plan size

Proposed allocation

(Rs in Crore)

2011-12 25% 2750 2012-13 27.5% 3388 2013-14 28.5% 3933 2014-15 29.5% 4559 2015-16 30% 5193

10.16 However, it was pointed out that the minimum plan size should not be less than 25% of the plan size under no circumstances. The resources of the development fund consists of three items viz. resources from State non-plan, World Bank and 13th Union Finance Commission. Instead of awarding a share of State resources as development fund, the Commission has included grant given by the 13th Union Finance Commission for improving civic services to Local Governments in the development fund.

Special Grants

10.17 The special allocation given to Guruvayur Municipality was enhanced from Rs.14.64 lakh to Rs.20 lakh and the special allocation given to GPs in Sabarimala, viz. Erumeli, Chittar, Ranni-Perunad, Vadasserikkara, Seethathode and Naranamuzhi from Rs.7.32 lakh to Rs.10 lakh. Setting apart of funds for providing awards for the best LGs would be continued to be met from the development fund as of now.

10.18 Special support for vulnerable GP


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Table 10.3

Devolution during 4th SFC period (Rs. crore) 2011-12 2012-13 2013-14 2014-15 2015-16 (Actual) (Revised)

1 General Purpose Fund 622.23 757.89 900.15 1052.68 1119.83 2 Maintenance Fund (Road) 506.68 713.06 928.40 1032.45 1173.15 3 Maintenance Fund (Non Road) 206.26 326.38 458.54 510.00 586.58 4 Maintenance Fund (Total) (2+3) 712.94 1039.45 1386.94 1542.45 1759.73 5 Development Fund (share of

SOTR) 2021.62 2195.02 3003.76 3539.51 3676.55

6 World Bank Loan 140.00 284.25 270.01 319.40 327.15 7 Development Fund (State's

Own)(5+6) 2161.62 2479.27 3273.78 3858.91 4003.70

8 Total State's Own Devolution(1+4+7)

3496.79 4276.60 5560.87 6454.04 6883.26

9 UFC Grant 387.80 591.16 673.93 999.69 796.30

10 Total Devolution (State's Own+UFC Grant)

3884.59 4867.76 6234.79 7453.74 7679.56

Gross Tax Revenue 25718.58 30076.61 31995.00 35232.48 39630.15 Net Tax Revenue 24882.99 29239.94 31064.17 34176.01 38420.50

As percent of Net Tax revenue (t-2) 1 General Purpose Fund 3.6% 3.6% 3.6% 3.6% 3.6% 2 Maintenance Fund (Road) 3.0% 3.4% 3.7% 3.5% 3.8% 3 Maintenance Fund (Non Road) 1.2% 1.5% 1.8% 1.7% 1.9% 4 Maintenance Fund (Total) (2+3) 4.2% 4.9% 5.6% 5.3% 5.7% 5 Development Fund (share of

SOTR) 11.8% 10.4% 12.1% 12.1% 11.8%

6 World Bank Loan 0.8% 1.3% 1.1% 1.1% 1.1%

7 Development Fund (State's Own)(5+6)

12.7% 11.7% 13.2% 13.2% 12.9%

8 Total State's Own Devolution(1+4+7)

20.5% 20.2% 22.3% 22.1% 22.2%

9 UFC Grant 2.3% 2.8% 2.7% 3.4% 2.6% 10 Total Devolution (State's

Own+UFC Grant) 22.8% 23.0% 25.1% 25.5% 24.7%

As percent of Gross Tax Revenue (t-2) 8 Total State's Own

Devolution(1+4+7) 19.8% 19.7% 21.6% 21.5% 21.5%

9 UFC Grant 2.2% 2.7% 2.6% 3.3% 2.5% 10 Total Devolution (State's

Own+UFC Grant) 22.0% 22.4% 24.2% 24.8% 24.0%

A comparative analysis of deprivation in basic amenities among different social groups showed that certain communities continued to remain as deprived and attract special attention in our scheme of devolution. The Commission recommended a special grant of Rs.25 lakh to each of the most vulnerable 16 GPs and a grant of Rs.15 lakh to each of the vulnerable 58 GPs. And the total

special grant recommended was Rs.12.70 crore. II. Devolution and Transfer of Funds To

Local Governments (LGs) during the 4th SFC Period

10.19 The amount of award of the 4th SFC is estimated in two ways viz. (1) total amount including UFC grant and (2) excluding UFC grant. Table 10.3 gives


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Table 10.4 Transfer of General Purpose Fund to LGs during the 4th SFC period (Rs. crore)

2011-12 2012-13 2013-14 2014-15 Four Year Average Gram Panchayat 412.97 534.93 636.23 744.13 582.06 Block Panchayat 22.80 30.40 36.48 42.56 33.06 District Panchayat 17.50 21.70 25.76 30.10 23.76 Municipality 85.63 71.31 83.96 98.20 84.77 Corporation 83.33 99.55 117.72 137.69 109.57 Grand Total 622.23 757.89 900.15 1052.68 833.24

Composition (in percent) Gram Panchayat 66.4% 70.6% 70.7% 70.7% 69.86% Block Panchayat 3.7% 4.0% 4.1% 4.0% 3.97% District Panchayat 2.8% 2.9% 2.9% 2.9% 2.85% Municipality 13.8% 9.4% 9.3% 9.3% 10.17% Corporation 13.4% 13.1% 13.1% 13.1% 13.15% Grand Total 100.0% 100.0% 100.0% 100.0% 100.00%

the actual amount transferred to LGs between 2011-12 and 2014-15 and revised estimate in 2015-16. The total devolution comprising the share of SOTR and UFC grant increased from Rs 3884 crore in 2011-12 to Rs 7679 crore in 2015-16. It accounted for 22 to 24 percent of the gross tax revenue of the State calculated on t-2 basis. On the other hand, the award amount excluding UFC grant increased from Rs 3497 crore in 2011-12 to Rs 6883 crore in 2015-16. It accounted for 19.8% to 21.5% of the gross tax revenue of the State calculated on t-2 basis.

10.20 We have worked out the total transfer of funds as percentage of net State Own Tax Revenue by deducting the collection charges for collecting the

revenue. And the total share of net State Own Tax Revenue devolved to Local Governments accounts for 20.5% in 2011-12. The share has increased to 22.2% in the year 2015-16 (Table 10.3). Thus the latest figures on devolution indicate that 3.6% of the share of net State Own Tax Revenue was distributed as general purpose fund, 5.7% as

maintenance fund and 12.9% as development fund in 2015-16. In the case of maintenance fund and development fund, shortfall in expenditure if any, has been deducted. If the actual expenditure is less than the mandatory expenditure fixed by the Government, the proportionate amount is deducted from the allocation for that year.

10.21 From the above, it is clear that share of net proceeds of SOTR devolved to Local Governments during the last three years of the 4th SFC award period was in the range of 22.1% to 22.3% calculated on (t-2) basis. This excludes the UFC grant given to LGs for improving the core civic services.

10.22 An attempt is made to examine

the horizontal transfer of funds to

grama, block, district panchayat,

municipalities and municipal

corporations, based on the actual

transfer of funds for four years from

2011-12 to 2014-15. A distribution of the

general purpose fund (Table 10.4) shows

that 69.86% of the fund was transferred


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Table 10.5 Transfer of Maintenance Fund to LGs during the 4th SFC period (Rs. crore)

2011-12 2012-13 2013-14 2014-15 Four Year A Gram Panchayat 409.74 592.12 798.49 912.71 678.26

Block Panchayat 21.56 35.19 48.94 53.66 39.84

District Panchayat 147.74 218.67 283.97 288.43 234.70

Municipality 78.74 112.00 147.68 166.92 126.33

Corporation 55.16 81.47 107.86 120.74 91.31

Grand Total 712.94 1039.45 1386.94 1542.45 1170.44

Composition (in percent)

Gram Panchayat 57.5% 57.0% 57.6% 59.2% 57.95%

Block Panchayat 3.0% 3.4% 3.5% 3.5% 3.40%

District Panchayat 20.7% 21.0% 20.5% 18.7% 20.05%

Municipality 11.0% 10.8% 10.6% 10.8% 10.79%

Corporation 7.7% 7.8% 7.8% 7.8% 7.80%

Grand Total 100.0% 100.0% 100.0% 100.0% 100.00%

Table 10.6

Transfer of Development Fund to LGs during the 4th SFC period excluding UFC grant (Rs. crore)

2011-12 2012-13 2013-14 2014-15 Four Year Average

Gram Panchayat 1114.21 1372.28 1691.32 1992.16 1542.50 Block Panchayat 357.57 375.67 532.08 620.99 471.58 District Panchayat 337.90 332.28 529.84 617.39 454.36 Municipality 197.94 236.17 288.30 351.48 268.47 Corporation 154.00 162.86 232.23 276.88 206.49 Grand Total 2161.62 2479.27 3273.78 3858.91 2943.39


to grama panchayats, 3.97% to block

panchayats, 2.85% to district panchayats,

10.17% to municipalities and 13.15% to

municipal corporations. In the case of

maintenance fund, major share was

distributed to grama panchayats

(57.95%). The other two categories of

LGs which received a sizeable share are

district panchayats and municipalities

(Table 10.5). In the case of development

fund excluding UFC grant(Table 10.6),

major share was received by grama

panchayat (52.41%). block panchayats

and district panchayats are the other


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categories of Local Governments which

received larger share of development

fund.

We have worked out the total horizontal

transfer of total funds transferred to

different categories of LGs during the

four years of the 4th SFC period. Four

year averages are also worked out. The

overall horizontal distribution of the

devolved fund indicates the following

pattern. Of the total funds, 56.6% was

transferred to grama panchayats, 11% to

block panchayats, 14.4% to district

panchayats, 9.7% to municipalities and

8.2% to the municipal corporations

(Table 10.7).

III. Views of the Political Parties on devolution

10.24 (a)Increase the share of devolution

of State taxes on general purpose fund

and maintenance fund from the existing

9% to 12%. The current rate of devolution

is 3.5% of SOTR for general purpose fund

and 5.5% for maintenance fund

(calculated on (t-2) basis).

(b) Increase the share of

development/plan fund to 30% to 35% of

the total plan outlay of the State. In the

plan fund allocated to LGs, the grants of

Union Finance Commission to Local

Governments and World Bank Assistance

should be excluded. In the horizontal

devolution of funds, weightage should be

given to the item population.

(c) Maintenance fund should be given on

the basis of the assets of the transferred

institutions. More weightage should be

given for road assets compared to non-

road assets. Maintenance fund should be

given exclusively for maintenance

purposes.

(d) Financial autonomy should be given to

LGs and the devolved funds should be

credited in the accounts of LGs directly in

installments.

(e) Give more priority and allocate more

funds for executing civic functions such

as waste collection and disposal etc.

Table 10.7 Transfer of Total Funds to LGs during the 4th SFC Period excluding UFC grant (Rs. crore)

2011-12 2012-13 2013-14 2014-15 Four Year Average

Gram Panchayat 1936.91 2499.33 3126.04 3649.00 2802.82 Block Panchayat 401.93 441.26 617.50 717.21 544.47 District Panchayat 503.14 572.65 839.58 935.92 712.82 Municipality 362.31 419.48 519.95 616.59 479.58 Corporation 292.49 343.88 457.80 535.32 407.38 Grand Total 3496.79 4276.60 5560.87 6454.04 4947.07



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(f) The current rate of monthly

honorarium paid to elected

representatives of LGs is meagre. Enhance

the monthly rates of honorarium.

(g) Payment of pension to the retired staff of municipalities and municipal

corporation creates serious fiscal

problems to the LGs. The government

should distribute the pensions directly to

the retired staff.

(h) Provide adequate staff for meeting the

expanding functions and responsibilities

of the Local Governments.

IV. Commission’s approach on fiscal devolution

10.25 The Commission feels that the approach of devolution followed by the

previous SFCs is not suited to changing

situations and therefore need radical

change. The previous Commissions have

used devolution of funds based on (t-

2)/(t-3) method. This means that the

devolution of resources is based on the

proceeds of SOTR received two to three

years back. Due to this, the LGs are not

getting the rightful share due to them

based on the year of devolution. The

UFC is devolving resources from Centre

to State based on the estimated tax

receipts of the year of transfer. The

Commission has decided to follow the

UFC’s approach and devolve funds based

on the estimate made for the year of

devolution (t).

10.26 There is a demand from LGs to

make SFC awards specifying the amount

of money to be devolved to each LG for

each year of the award period. The 3rd SFC had given such an award and the

measure was generally appreciated by

almost all LGs. This will solve the

problems and difficulties associated

with estimation and release of funds

every year. The LGs will also get a clear

idea about the amount they are going to

get well in advance which will help

them to plan their activities. In this

context, the Commission has decided to

give award specifying the amount of

money to be devolved to each LG for

each year of the award period and the

Commission decides to follow the

devolution based on (t) method.

10.27 The Commission has made an

assessment of the State finances


resource availability for the award

period of the Commission, using a

projection based on minimum buoyancy

in SOTR. The Commission decides to

give the award based on this

assessment.

10.28 Previous SFCs had taken Gross

State Own Tax Revenue (SOTR)/ State

plan outlay for devolution of resources.

This Commission has decided to take net proceeds of SOTR after deducting

collection charges for sharing the State

resources in all items of devolution. We

have taken this position because

Constitutional provisions and Terms of

Reference (ToR) specifically mentioned

about devolution from the net proceeds.

The extract of the relevant portions in

the Constitution is given below.

“The principles which should govern the

distribution between the State,

Panchayats and Municipalities of the net

proceeds of taxes, duties, tolls and fees

leviable by the State, which may be


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divided between them under Part IX and

Part IX-A of the Constitution and the

allocation between the Panchayats at all

levels and the Municipalities of their

respective shares of such proceeds.”

(Article 243).

10.29 The approaches of the previous

SFCs except the first and third SFC were

to fix a share of annual plan size of

Kerala as the share of the resources

earmarked for development purposes of

Local Governments(LGs). This approach

has serious problems. Firstly, the

Constitutional articles, provisions in the Kerala Panchayat Raj Act, 1994 and the

Kerala Municipality Act, 1994 and the

ToR of the Commission have not

mandated the Commission to devolve

the State resources based on the annual

plan outlay of the State. Secondly, the

estimated resources for State plan are

not realised. Thirdly, SFC has no

authority to fix the plan outlay of the

State, which consists of a number of

items or components. Fourthly, the mandate given by the above Acts and

ToR is to share the net proceeds of tax

resources of the State. The Commission

after taking into consideration all the

above issues, has decided to recommend

a share of the net proceeds of SOTR as

the development fund.

10.30 The 13th Union Finance

Commission (UFC) had recommended

grant for improving the delivery of civic

services of the Local Governments. But

the 4th SFC recommended to transfer this

grant as part of development fund. The

Commission feels that the grants

recommended by the Union Finance

Commission ought not to have become

part of development fund. The 14th UFC

also recommended grants to LGs for

improving the delivery of basic services.

The Commission considers that this

should not be part of the development

fund as the development fund is

basically a plan fund of LGs. The

Commission recommends that the grant

given by the 14 th UFC for civic services

should be treated as a separate grant and

it should be transferred in addition to

the devolution of the Commission.

10.31 The previous SFCs have

distributed maintenance fund to LGs without assessing the actual road and

non-road assets of LGs. There were a lot

of complaints from LGs about this

method of distribution. In this context,

the Commission has decided to

distribute the maintenance fund to each

LG on the basis of the actual road and

non-road assets.

10.32 The SFCs have been

recommending a share of gross SOTR for

maintaining the assets of the

institutions transferred to the Local

Governments and LG’s own assets as maintenance fund. The current practice

is that a portion of the non-road

maintenance fund is used for operating

expense such as purchase of medicines

for hospitals including veterinary

hospitals, consumables for laboratories

of schools, renewal of AMCs of

computers, payment of electricity and

water charges of transferred institutions,

etc. The Commission feels that this is an

unhealthy practice defeating the basic

objective of maintenance fund resulting

in large diversion of funds for non-

maintenance purposes and results in


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shortage of funds for maintenance. The




and non-road assets of the transferred

institutions and own assets of LGs. The

practice of diverting the fund for non-

maintenance purposes should be

stopped.

Issue of Sharing of Expenditure of Transferred Institutions

10.33 There exists a lot of confusion

with regard to sharing the expenditure

responsibilities of the transferred

institutions between the State

Government and the Local Governments

(LGs). It is reported that the State

Government has been shifting the

capital and other initial expenditure

required for starting new institutions

(Government schools and hospitals) and

upgrading the existing institutions. The

transferred institutions have been demanding to meet most of the

operating and recurring expenditure

from the LG’s fund. There is also

demand from non-transferred

institutions to meet the capital and

recurring expenditure from LG fund.

This shifting of financial responsibilities

has created serious problems for the

LGs. In this context, the Commission

wants to clarify the role of the State

Government and the LGs with regard to

meeting the expenditure of transferred

institutions.

(a) For starting new institutions (Schools

and Hospitals) and upgrading the existing

institutions coming under the category of

transferred institutions, substantial

capital expenditure is needed for

purchase of land, construction of

building, purchase of equipment,

vehicles, furniture, lab items, etc. The LGs

are not provided with resources to meet

the expenditure. The Commission feels

that it is the responsibility of the State

Government to meet the capital

expenditure.

(b) As the administrative control of the

staff of the transferred institutions vests

with the State Government, it is the duty

of the State Government to meet

administrative, establishment and other

items of expenditure of the institutions.

Even after the transfer of the institutions,

the Government continues to meet the

above expenditure of the institutions. The


practice should be continued.

(c) But there exists a practice of diverting a

portion of non-road maintenance fund

for meeting certain recurring expenditure

of transferred institutions. The items are

electricity charges, water charges, fuel charges, purchase of consumables in lab,

furniture in schools, purchase of

medicines and veterinary medicines in

hospitals in emergency situations of

supply shortages, etc. The LGs may meet

these items of expenditure of the

transferred institutions from its general purpose fund only.

(d) As the assets of the institutions are

transferred to the LGs and provision of finance is made to maintain the assets, it

is the duty of the LGs to maintain the

assets. The Commission has earmarked

fund for the maintenance of the road and

non-road assets of the institutions.


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V. Fifth SFC’s recommendations on devolution 10.34 In this section, we present our

recommendations on devolution of funds-

vertical and horizontal - and its

components.

A. Devolution of Funds

1. General Purpose Fund (GPF)

(i) Grama Panchayats, Municipalities and Municipal Corporations

10.35 GPF is primarily meant for

meeting expenditure for the execution

of the mandatory functions of grama

panchayats, municipalities and municipal corporations as stipulated in

the Kerala Panchayat Raj Act, 1994 and


(Annexure 10.1 and 10.2) and other basic

functions. Most of the mandatory

functions are the traditional civic

functions such as collection and disposal

of solid waste , disposal of liquid waste, regulation of slaughtering of animals,

street lighting, establishment of burial

and burning grounds, provision of

parking spaces for vehicles, construction

of waiting sheds, provision of public

toilet facilities, control stray dogs,

provision of facilities in slum areas, etc.

However, the fund shall be used for the

following purposes also:

(a) To cover the deficit in own funds (tax

and non-tax sources) for meeting

administrative, establishment, operating

and other items of expenditure of LGs

(b) To meet the items of recurring

expenditure of the transferred

institutions which were met from the

non-road maintenance fund upto the 4th

SFC period. Items like electricity charges,

water charges, fuel charges, purchase of

furniture in Government schools /

hospitals, purchase of consumables in

school labs, renewal of AMC of

computers, and purchase of medicines

including veterinary medicines in

emergency situations.

(ii) Block and District Panchayats

10.36 As the block and district

panchayats have very little own

resources, they can utilise the GPF for

meeting administrative, establishment,

operating and other items of

expenditure. They can also utilise the

fund for the item b mentioned in para

10.35, wherever applicable. The

Commission has taken note of the views

expressed by 14th UFC relating to the

needs of district and block panchayats in

the context of not giving any grants by

UFC (Para 9.72 of the 14th UFC report).

2. Maintenance Fund

10.37 Maintenance fund is meant for

meeting the maintenance expenditure of

the assets of transferred institutions and

LG’s own institutions. Maintenance comprises of the repairs and

replacements of spare items plus other

requirements needed to retain an asset in

working condition. The fund shall be

used only for maintenance purposes.

Two categories of maintenance funds are

recommended viz. (i) for road and (ii) for

non-road assets

(a) Repair and maintenance of all types of

roads of the Local Governments including

roads constructed under MPLADs, MLA

Fund, PMGSY, Flood Relief etc.,

maintenance of culverts, bridges etc.,


203

resurfacing/retaring of existing roads,

construction of drainage system, filling up

of potholes, strengthening of

embankments. Maintenance fund (Road)

should not be used for creation/

construction of new roads and also for

upgradation of existing roads.

(b) Repair and maintenance of all non-road

assets including assets of transferred

institutions, hospital buildings, furniture,

machineries and equipments, toilets,

computers and allied equipments including

AMC, all other non-road assets including

own assets. Maintenance of school

buildings, including roof changing of

thatched buildings/ semi-permanent

buildings, electrical wiring/ rewiring/

plumbing works, replacement/repair of

existing plumbing items, construction of

compound wall, repair, maintenance and

improvement of school kitchen, drinking

water and sanitation. Maintenance fund

(non-road) should not be used for purchase

of medicines, hospital equipments, school

furniture, purchase of computers, payment

of electricity charges, fuel charges, telephone charges and other recurring

expenditures which will be met from

general purpose fund as detailed at para

10.35(b).

3. Development Fund

10.38 development fund is meant to

finance the decentralised plans of the Local

Governments for local level development.

The individual Local Governments will

have freedom to prepare and execute

annual plans consisting of a number of

individual projects and schemes for local

level development, subject to the overall

plan guideline of the State Government.

14th Union Finance Commission (UFC) Grant for Delivery of Basic Services

10.39 The 14th UFC recommended two

grants viz. basic grants and performance

grants.

(a) Basic Grants The purpose of the basic grant is to

provide a measure of unconditional

support to gram panchayats and

municipalities for delivering the basic

functions assigned to them under their

respective statutes. The grant provided is

intended to be used to improve the status

of basic civic services including water

supply, sanitation including septage

management, sewerage and solid waste

management, storm water drainage,

maintenance of community assets, maintenance of roads, footpaths, and

street-lighting, and burial and cremation

grounds.

(b) Performance Grants

Performance grants are provided to

address the following issues:

Making available reliable data on local

bodies’ receipt and expenditure

through audited accounts; and

Improvement in own revenues. In

addition, the urban local bodies will have

to measure and publish service level

benchmarks for basic services.


the grant given by the 14th UFC for

delivery of civic services should be treated

as separate grant and shall be transferred

to LGs in addition to devolution recommended by the Commission.

B. Recommendations on Vertical Devolution 10.41 The Commission has considered

the following factors in determining the


204

total share of devolution of SOTR based

on (t) method. (1) The State is facing an

acute financial difficulty due to steep

decline in the State Own Tax Revenue

during 2013-14 and 2014-15. The annual

growth of SOTR declined from 16.9% in

2012-13 to 6.4% in 2013-14. According to

provisional accounts, the growth rate was

only 10.1% in 2014-15. (2) The

implementation of the recommendations

of the Tenth Pay Commission is likely to

create an additional financial burden of Rs

7600 crore per year for meeting pay and

pension commitments from the date of implementation. (3) Due to the above

factors, the State will face an acute

resource crunch during the first and

second year of the award period of the 5th

SFC. In this context, the Commission

decides to give a progressive rate of

devolution.The Commission recommends

that 20% of the net proceeds of annual

SOTR shall be devolved to Local Governments as total devolution on (t)

basis in the year 2016-17 based on the

projection of SOTR of the Commission

with a dissenting note of Dr. V.K. Baby,

Member of the Commission. The

dissenting note and reply to the note are

appended after Chapter 11. For the

subsequent years, an annual increase of

1% is recommended as shown in Table

10.8.

General Purpose Fund (GPF)

10.42 The Commission has taken into

consideration the following factors for the

award of GPF. (1) There has been a steady

increase in establishment, administration

and operation and maintenance

expenditure during the 4th SFC award

period. (2) A disturbing development that

has been taking place in the finances of

grama panchayats, municipalities and

municipal corporation is the widening gap

between own revenue resources and


expenditure. (3) The establishment

expenditure is likely to register a

substantial increase due to the

implementation of Tenth Pay

Commission recommendations. (4) Owing

to lack of revision of rate of taxes and

non-tax items during the last two decades,

the LGs could not achieve additional

resource mobilization. (5) The other factors which contribute to an increase in

expenditure are upgradation of grama

panchayats to municipalities and the

proposal of the Commission to shift a

portion of non-road maintenance fund to

general purpose fund. However, as compared to the 4th SFC period, two

sources of funds are available for the

purpose during the 5th SFC period, viz. (i)

GPF and (ii) Union Finance Commission

grant (Rs 6896 crore for four years from

2016-17 to 2019-20). Besides this, there

will be substantial increase in GPF due to

the policy of the Commission to devolve

funds on (t) basis. The Commission

recommends that 3.5% of the net

proceeds of annual SOTR shall be

devolved to Local Governments as general

purpose fund on (t) basis for the award

Table 10.8

Total Devolution : Net SOTR on (t) basis (%)

Year Net SOTR on (t) basis (share)

GPF MF DF

2016-17 20% 3.5% 5.5% 11.0% 2017-18 21% 3.5% 6.0% 11.5% 2018-19 22% 3.5% 6.0% 12.5% 2019-20 23% 3.5% 6.0% 13.5% 2020-21 24% 3.5% 6.0% 14.5%


205

period based on the projection of SOTR of

the Commission. The fund shall be spent

for the items mentioned in para 10.35

and 10.36

Maintenance Fund

10.43 The Commission has made an assessment of funds required for maintaining road and non-road assets based on actual assets in Chapter 8 and the award is based on it. The Commission recommends that 5.5% of the net proceeds of annual SOTR calculated on (t) basis shall be devolved to Local Governments as maintenance fund for the year 2016-17 based on the projection of SOTR of the Commission. For the subsequent four years, the rate shall be increased to 6% per annum.

Development Fund

10.44 During the 4th SFC period, the devolution of development fund was on the basis of 25% of State plan size which included World Bank assistance and UFC grant. In the 5th SFC award, UFC grant will be excluded from the development fund and will be distributed in addition to the State devolution. Taking into consideration the increasing development needs of the LGs, the Commission wanted to increase the share of development fund. The Commission recommends that 11% of the net proceeds of annual SOTR calculated on (t) basis shall be devolved to Local Governments as development fund for the year 2016-17 based on the projection of SOTR of the Commission. The rate of devolution shall be increased to 11.5% in 2017-18, 12.5% in 2018-19, 13.5% in 2019-20 and 14.5% in 2020-21.

Gap Fund

10.45 There are several grama panchayats (GPs) which are not able to meet their

administrative, establishment and

operating cost and other costs required

for executing their mandatory functions

specified in the Kerala Panchayat Raj Act,

1994 with their own revenue plus general

purpose fund. In order to cover the

deficit a gap fund was allotted by the 4th

SFC to financially weak GPs after getting

certified figures of gap in the previous

year by the Director of Local Fund Audit.

The Commission has examined this

matter and feels that there is a need to

continue the assistance to the financially

weak GPs. The Commission recommends a gap fund shall be distributed to the

financially weak grama panchayats and

set apart Rs.50 crore from the share of

GPF available to the GPs for the purpose.

Gap fund may be distributed among GPs

in proportion to the gap of previous year

(t-1) certified by the Director of Kerala

State Audit Department. If the gap

certified by the Director is less than the amount set apart, the balance will be

distributed among all GPs as per the

criteria fixed for the distribution of GPF.

Gap is calculated as follows: Own fund

plus GPF minus Total of establishment,

administrative, operations and other

recurring expenses. Gap fund shall be

released to LGs by the month of October

every year.

10.46 The Commission has made a projection of net SOTR for the 5th SFC

period in Chapter 4 and the devolution is

based on it (para 4.75) . The Commission

recommends an award of Rs 8599.48

crore for the year 2016-17. The

recommendation for the subsequent years

of the period are Rs 10105.94 crore for

2017-18, Rs 11850.44 crore for 2018-19,


206

Rs 13868.59 crore for 2019-20 and

Rs 16201.19 crore for 2020-21. The

component wise recommendations are

shown in Table 10.9.

10.47 The Commission has awarded devolution on the basis of projection of

SOTR for the award period. But there is a

possibility that actual tax realization

(SOTR) may exceed or be lower than the

projected amount of SOTR. In this

context, the Commission decides to link

devolution to tax realization to

accommodate any excess or shortfall as

witnessed in previous year. The

Commission recommends that appropriate changes may be effected in

projected gross and net SOTR based on

actual tax realization and any excess or

shortfall may be adjusted in devolution to

LGs in subsequent years.

10.48 The State Government had been following a practice of transferring the

devolved funds to public accounts of LGs in 10/12 installments. But the

Government has discontinued the

practice since 2015-16. The LGs and

political parties which attended the

sittings of the Commission pointed out

serious difficulties due to this and

demanded that the earlier practice be

restored. The Commission has examined

the matter and made the following

recommendations. The Commission

recommends to transfer the devolved

funds to public accounts of LGs in 12

installments starting from April. Release

of second and subsequent installments

will be based on 80 percent utilisation of

the fund released. The unreleased

development funds will not be lapsed and

the LGs will get another year to utilize the same. However, the GPF will be

transferred as per the existing system.

There will be no norm for minimum

utilization for release of the subsequent

instalments of GPF. An IT based

mechanism may be evolved for automatic replenishment of funds to the public

accounts of LGs based on this principle by

the Finance Department

C. Recommendations on Horizontal Devolution

General Purpose Fund(GPF)


horizontal devolution of GPF shall be effected as per the following criteria

presented in para 10.49. For distributing

share of various categories of LGs (grama,

block, district panchayats, municipalities

and municipal corporations) as well as

individual LG’s belonging to each

category, the sharing criteria mentioned

in para 10.49 (a to o) shall be followed (LG

wise distribution of GPF is shown in

Appendix 10.1).

Table 10.9 Funds to be devolved during 5th SFC period (SFC Devolution) (Rs in crore)

2016-17 2017-18 2018-19 2019-20 2020-21 General Purpose Fund 1504.91 1684.33 1885.30 2110.44 2362.68 Maintenance Fund 2364.86 2887.41 3231.94 3617.89 4050.30 Development Fund 4729.71 5534.20 6733.20 8140.26 9788.21 Total 8599.48 10105.94 11850.44 13868.59 16201.19 SOTR 44382.32 49709.34 55681.39 62377.26 69885.47 Net SOTR 42997.28 48123.47 53865.57 60298.15 67504.89


207

Share of DP and BP

(a) First we are earmarking the share of

GPF of DPs and BPs.

(b) The total amount of DPs and BPs are

calculated in the following manner.

Amount given in the year 2015-16 + annual incremental increase of 12 % for the 5th SFC period.

(c) For inter se distribution of GPF to the

district panchayats, weightage shall be

given to population(50%) , area(10%),

number of Government High

Schools(10%), Higher Secondary Schools

(10%), and number of district level

Government hospitals coming under the

District Panchayat(20%).

(d) For inter se distribution of GPF to block

panchayats, weightage shall be given to

population (70%) , area(10%) number of

Government hospitals coming under the

Block Panchayat(20%).

Share of GPF to GPs, Municipalities and Municipal Corporations

After deducting the total share of DPs and

BPs, the rest of the amount will be

distributed among GPs, municipalities and

municipal corporations on the basis of

2011 population as detailed below:

GPs(77.2392%), municipalities(13.4254%)

and municipal corporations (9.3354%).

Thereafter the Commission decided to give Special Grants, One Time Grants and

Revenue Collection Incentive Bonus.

The Commission recommends the

following grants which will be deducted

from the share of respective type of LGs

I. The Commission decides to enhance the

rate of Special Grants to six GPs viz.

Erumeli, Chittar, Ranni-Perunad,

Vadasserikkara, Seethathode and

Naranamuzhi which come under the

surrounding area of Sabarimala to Rs 15

lakhs per annum

II. The Commission decides to enhance the

Special Grant to Guruvayoor

municipality to Rs 25 lakh per annum

III. The Commission recommends a one

time grant of Rs 10 lakh per municipality

to 28 newly created Municipalities

IV. The Commission recommends a one

time grant of Rs 20 lakh to newly created

Kannur Municipal Corporation

V. The Commission decides to earmark the following amount per annum as

Revenue Collection Incentive Bonus

GP Rs 5 Crore Municipality Rs 1 Crore Municipal Corporation Rs 50 lakhs

Share of GPs

(e)A gap fund of Rs 50 crore per annum

shall be set apart from the share of GP’s for giving special assistance for

financially weak grama panchayats

based on the criteria mentioned in para

10.45

(f)Special grant @ Rs.15 Lakh per annum

is given to six GPs, which come under

the surrounding areas of Sabarimala.

(g)A Revenue Collection Incentive Bonus

of Rs 5 Crore/- per annum is allotted for

giving to eligible LG’s based on the

criteria mentioned in para 7.43

(h)After deducting the items mentioned at

para e, f & g above, the balance amount

shall be distributed among GP’s based

on weightage (population 80%, area 10%,

inverse of income 10%)


208

Share of Municipalities

Special grant of Rs.25 lakh per annum is

given to Guruvayoor Municipality.

(i) A one-time grant of Rs 10 lakh per

Municipality shall be given to the newly

created 28 Municipalities for the year

2016-17.

(j) A Revenue Collection Incentive Bonus of

Rs 1 Crore/- per annum is allotted for

giving bonus to eligible Municipalities

based on the criteria mentioned in para

7.43.

(k) After deducting the items mentioned at

paras i, j & k above, the balance amount

shall be distributed among

municipalities based on the weightage

(population 80%, area 10%, inverse of

income 10%)

Municipal Corporations

(l) A one-time grant of Rs 20 lakhs shall be

given to newly created Kannur

Corporation for the year 2016-17.

(m) A Revenue Collection Incentive Bonus of

Rs 50 lakhs per annum is allotted for

giving bonus to eligible Municipal

Corporations based on the criteria

mentioned in para 7.43.

(n) After deducting the items mentioned at

para m & n above , the balance amount

shall be distributed among municipal

corporations based on the weightage

(population 80%, area 10%, inverse of

income 10%)

Maintenance Fund

10.50 The Commission recommends the

horizontal devolution of maintenance

fund shall be effected as per sharing criteria prescribed in para 10.50 (a) (b) &

(c). For distributing share of various

categories of LGs as well as individual

LG’s belonging to each category, the

sharing criteria mentioned in para 10.50

(a) to (c) shall be followed ( LG wise

distribution of maintenance fund is

shown in Appendix 10.1 ).

(a)The total maintenance fund of the LGs

shall be divided into maintenance for

road assets and non-road assets in the

proportion of 78.1 : 21.9( para 8.22)

(b)The LG wise sharing of the

maintenance fund for each item of road

and non-road will be on the basis of the following share. The share is worked out

on the basis of the asset position of

various categories of LGs as on

30.09.2015.(para 8.21)

(c) The inter se share among the LG’s

shall be based on their respective share in

Road and Non Road assets

Development Fund 10.51 The Commission recommends the

horizontal devolution and distribution of

development fund into SCP fund, TSP

fund and General Sector fund shall be

effected as per sharing criteria prescribed

in para 10.51 (a to c) (LG wise distribution of development fund is shown in

Appendix 10.1). (a)SCP Fund based on the share of SC

population to total population of 2011

Census

(b)TSP Fund based on the share of ST

population to total population of 2011

Census

(c)General Sector Fund which is the

difference between total development

fund and SCP and TSP Fund


209

Thus Total Development Fund = SCP

Fund + TSP Fund + General Sector Fund

SCP Portion of Development Fund



SCP portion of development fund shall be

effected as per the sharing criteria

prescribed in para 10.52 (a to d)

(a)Total Fund will be divided between

rural and urban in the ratio of SC

population of 2011 Census

(b)The SCP Fund available for rural LGs

will be divided among GP, BP and DP on

the ratio of 60:20:20

(c) The inter se share among rural LG’s

shall be based on SC population

(d)The SCP Fund available to urban LGs

will be divided among municipalities

and municipal corporations on the

basis of SC population.

TSP Portion of Development Fund



TSP portion of development fund shall be


prescribed in para 10.53 (a to d).

(a)Total Fund will be divided between

rural and urban in the ratio of ST

population of 2011 Census

(b)The TSP Fund available for rural LGs

will be divided among GP, BP and DP on

the ratio of 60:20:20

(c) The inter se share among rural LG’s

shall be based on ST population.

(d)The TSP Fund available to urban LGs

will be divided among municipalities

and municipal corporations in the ratio

of share of ST population.

General Sector Portion of Development Fund



general sector portion of development

fund shall be based on criteria of

distribution mentioned in Table 10.10.

10.55 A chart showing the criteria used

for overall horizontal devolution of GPF,

maintenance fund and development fund

and its inter se share is given in Chart

10.1 after Appendix 10.1

10.56 For effective monitoring of the flow

of fund to LGs ,the Commission

recommends that all transfers including

General Purpose Fund, Maintenance

Fund(road as well as non road) and

Development fund should be distributed

through the major head 3604 under

suitable subheads.

Table 10.10 Formula for Distribution of General sector Portion of Development Fund

(Weightage in % by type of LG) Criteria GP BP DP Municipality MC Population 60 60 60 60 60

Percentage of BPL Households

20 20 20 20 20

Area 20 20 20 20 20 Total 100 100 100 100 100


210

Total Transfer of funds during 5th SFC period (2016-17 to 2020-21) 10.57 The total transfer of funds during 5th SFC period consists of two items. (1) The funds devolved as per the recommendations of 5th SFC for development, general purpose and maintenance. (2) The UFC grant given by the Central Government for improving the delivery of civic services. The following tables give the total transfer of funds to be devolved to LGs.

Table 10.11 presents the total transfer of funds during 5th SFC period : LG category wise Table 10.12 presents the total transfer of funds during 5th SFC period : Rural and urban Table 10.13 gives the total transfer of funds during 5th SFC period : Fund wise Table 10.14 gives the total transfer of funds during 5th SFC period : Fund and LG wise.

Table 10.11

Total transfer of funds during the 5th SFC period : LG Category wise (Rs in lakh) Name 2016-17 2017-18 2018-19 2019-20 2020-21

Grama Panchayat 556255.54 652362.35 759048.07 897680.17 916423.19

Development Fund 230482.74 269686.69 328114.95 396682.00 476988.57

General Purpose Fund 109483.55 122531.08 137146.39 153519.40 171863.26

Maintenance Fund 156227.26 190748.58 213508.73 239005.76 267571.36

UFC Grant 60062.00 69396.00 80278.00 108473.00

Municipality 144644.95 169749.91 197739.97 238275.46 210801.28




UFC Grant 31619.32 36532.93 42262.13 57104.91









UFC Grant 17074.68 19728.07 22821.87 30837.09

Block Panchayat 86298.83 100943.99 121742.27 146078.96 174506.80




Grand Total 968701.60 1136249.86 1330404.53 1583272.44 1620117.36


211

Table 10.12 Total transfer of funds during 5th SFC period : Rural and Urban (Rs in lakh)

Name 2016-17 2017-18 2018-19 2019-20 2020-21 Rural 744131.86 873058.23 1023583.50 1213401.76 1291815.73




UFC Grant 60062.00 69396.00 80278.00 108473.00

Urban 224569.74 263191.64 306821.03 369870.68 328301.63




UFC Grant 48694.00 56261.00 65084.00 87942.00

Grand Total 968701.60 1136249.86 1330404.53 1583272.44 1620117.36

Table 10.13 Total transfer of funds during 5th SFC period : Fund Wise Devolution (Rs in lakh)

Name 2016-17 2017-18 2018-19 2019-20 2020-21 Development Fund 472970.08 553419.90 673319.62 814025.02 978820.90

General Sector 422519.20 494387.58 601497.81 727194.41 874411.80

SCP 43082.69 50410.84 61332.47 74149.28 89160.48

TSP 7368.19 8621.48 10489.35 12681.33 15248.61



Gap Fund 5000.00 5000.00 5000.00 5000.00 5000.00

One Time Grant 300.00 0.00 0.00 0.00 0.00

Revenue Collection Incentive Fund 650.00 650.00 650.00 650.00 650.00

Special Grant 115.00 115.00 115.00 115.00 115.00


Non Road 51843.85 63299.71 70852.65 79313.81 88793.27

Road 184641.19 225441.11 252340.77 282475.09 316236.07

UFC Grant 108756.00 125657.00 145362.00 196415.00

Basic Grant 108756.00 125657.00 145362.00 196415.00

Grand Total 968701.60 1136249.86 1330404.53 1583272.44 1620117.36


212

Recommendations

1. The Commission has decided to follow the UFC’s approach and devolve

funds based on the estimate made for the year of devolution (t). (para 10.25)

2. The Commission has decided to give award specifying the amount of money

to be devolved to each LG for each year

of the award period and the

Commission decides to follow the

devolution based on (t) method. (Para

10.26)

3. The Commission has made an assessment of the State finances


resource availability for the award

period of the Commission, using a

projection based on minimum buoyancy

in SOTR. The Commission decides to

give the award based on this

assessment. (para 10.27)

4.Previous SFCs had taken Gross State

Own Tax Revenue (SOTR)/ State plan outlay for devolution of resources. This

Commission has decided to take net

Table 10.14 Total transfer of funds during 5th SFC period : Fund and LG wise (Rs in lakh)

Name 2016-17 2017-18 2018-19 2019-20 2020-21 SFC Devolution


Grama Panchayat 230482.74 269686.69 328114.95 396682.00 476988.57

Municipality 55899.54 65407.77 79578.51 96208.25 115685.19



Block Panchayat 76827.58 89895.56 109371.65 132227.33 158996.19


Grama Panchayat 109483.55 122531.08 137146.39 153519.40 171863.26

Municipality 19057.42 21328.56 23872.60 26722.59 29915.64



Block Panchayat 5107.20 5720.06 6406.47 7175.25 8036.28


Grama Panchayat 156227.26 190748.58 213508.73 239005.76 267571.36

Municipality 38068.67 46480.65 52026.73 58239.72 65200.44



Block Panchayat 4364.05 5328.37 5964.15 6676.38 7474.33

UFC Devolution

UFC Grant 108756.00 125657.00 145362.00 196415.00

Grama Panchayat 60062.00 69396.00 80278.00 108473.00

Municipality 31619.32 36532.93 42262.13 57104.91

Municipal Corporation 17074.68 19728.07 22821.87 30837.09

Grand Total 968701.60 1136249.86 1330404.53 1583272.44 1620117.36


213

proceeds of SOTR after deducting

collection charges for sharing the State

resources in all items of devolution.(para

10.28)

5. The Commission recommends that the grant given by the 14 th UFC for civic

services should be treated as a separate

grant and it should be transferred in

addition to the devolution of the

Commission. (Para 10.30)




and non-road assets of the transferred

institutions and own assets of LGs. (para

10.32)

7. The Commission recommends that 20% of the net proceeds of annual SOTR shall

be devolved to Local Governments as total

devolution on (t) basis in the year 2016-17

based on the projection of SOTR of the

Commission. For the subsequent years,

an annual increase of 1% is

recommended. (para 10.41)


3.5% of the net proceeds of annual SOTR

shall be devolved to Local Governments as

general purpose fund on (t) basis for the

award period based on the projection of

SOTR of the Commission. The fund shall

be spent for the items mentioned in para

10.35 and 10.36 (para 10.42)

9. The Commission recommends that 5.5% of the net proceeds of annual SOTR

calculated on (t) basis shall be devolved to

Local Governments as maintenance fund

for the year 2016-17 based on the

projection of SOTR of the Commission.

For the subsequent four years, the rate

shall be increased to 6% per annum. (para

10.43)


11% of the net proceeds of annual SOTR

calculated on (t) basis shall be devolved to Local Governments as development fund

for the year 2016-17 based on the

projection of SOTR of the Commission.

The rate of devolution shall be increased

to 11.5% in 2017-18, 12.5% in 2018-19,

13.5% in 2019-20 and 14.5% in 2020-21

(para 10.44)

11. The Commission recommends a gap

fund shall be distributed to the financially

weak grama panchayats and set apart

Rs.50 crore from the share of GPF

available to the GPs for the purpose. Gap

fund may be distributed among GPs in

proportion to the gap of previous year (t-

1) certified by the Director of Kerala State

Audit Department. If the gap certified by

the Director is less than the amount set

apart, the balance will be distributed

among all GPs as per the criteria fixed for the distribution of GPF. Gap is calculated

as follows: Own fund plus GPF minus

Total of establishment, administrative,

operations and other recurring expenses.

Gap fund shall be released to LGs by the

month of October every year (para 10.45)

12. The Commission recommends an

award of Rs 8599.48 crore for the year

2016-17. The recommendation for the

subsequent years of the period are Rs 10105.94 crore for 2017-18, Rs 11850.44

crore for 2018-19, Rs 13868.59 crore for

2019-20 and Rs 16201 crore for 2020-21

(para 10.46).

13. The Commission recommends that appropriate changes may be effected in


214

projected gross and net SOTR based on

actual tax realization and any excess or

shortfall may be adjusted in devolution to

LGs in subsequent years (para 10.47)

14.The Commission recommends to

transfer the devolved funds to public

accounts of LGs in 12 installments starting from April. Release of second and

subsequent installments will be based on

80 percent utilisation of the fund

released. However, the GPF will be

transferred as per the existing system. An

IT based mechanism may be evolved for

automatic replenishment of funds to the

public accounts of LGs based on this

principle by the Finance Department.

(para 10.48).

15.The Commission recommends that

horizontal devolution of GPF shall be

effected as per the following criteria

presented in para 10.49. For distributing

share of various categories of LGs (grama,

block, district panchayats, municipalities

and municipal corporations) as well as

individual LG’s belonging to each category, the sharing criteria mentioned

in para 10.49 (a to o) shall be followed

(para 10.49).

16.The Commission recommends the

horizontal devolution of maintenance

fund shall be effected as per sharing criteria prescribed in para 10.50. For

distributing share of various categories of

LGs as well as individual LG’s belonging

to each category, the sharing criteria

mentioned in para 10.50 (a to c) shall be

followed (para 10.50)

17. The Commission recommends the


development fund into SCP fund, TSP

fund and General Sector fund shall be effected as per sharing criteria prescribed

in para 10.51 (a to c) (para 10.51).

18. The Commission recommends the


SCP portion of development fund shall be


prescribed in para 10.52 (a to d) (para

10.52)

19.The Commission recommends the horizontal devolution and distribution of

TSP portion of development fund shall be


prescribed in para 10.53 (a to d) (para

10.53).

20.The Commission recommends the


general sector portion of development

fund shall be based on criteria of

distribution mentioned in Table 10.10

(para 10.54).

21.For effective monitoring of the flow of

fund to LGs ,the Commission

recommends that all transfers including

General Purpose Fund, Maintenance

Fund(road as well as non road) and

Development fund should be distributed

through the major head 3604 under suitable (Para 10.56).


215

Annexure 10.1

Mandatory Functions of Village Panchayats as per The Kerala Panchayat Raj Act, 1994

1. Regulating building construction.

2. Protection of public lands against

encroachment.

3. Maintenance of traditional drinking

water sources.

4. Preservation of ponds and other water

tanks.

5. Maintenance of waterways and canals

under the control of Village

Panchayats.

6. Collection and disposal of solid waste and regulation of liquid waste disposal.

7. Storm water drainage.

8. Maintenance of environmental

hygiene.

9. Management of public markets.

10. Vector control.

11. Regulation of slaughtering of animals

and sale of meat, fish and other easily

perishable food stuffs etc.

12. Control of eating places. 13. Prevention of food adulteration.

14. Protection of roads and other public

properties.

15. Street lighting and its maintenance.

16. Adopt immunisation programmes.

17. Effective implementation of National

and State level strategies and

programmes for prevention and

control of diseases.

18. Establishment and maintenance of

burial and burning grounds.

19. Issue of licences to dangerous and

offensive trades.

20. Registration of births and deaths. 21. Providing bathing and washing ghats.

22. Provision for ferries.

23. Provision for parking spaces for

vehicles.

24. Construction of waiting sheds for

travellers.

25. Provision for toilet facilities and

bathing ghats at public places.

26. Regulalte the conduct of fairs and

festivals. 27. Issue licence to domestic dogs and

destroy stray dogs.


216

Annexure 10.2 Mandatory Functions of Municipalities as per The Kerala Municipality Act, 1994

1. Regulating building construction.

2. Protection of public land from

encroachment.

3. Conservation of traditional drinking

water sources.

4. Preservation of ponds and other water

tanks.

5. Maintenance of waterways and canals

under the control of the Municipality.

6. Collection and disposal of solid waste and regulation of disposal of liquid

waste.

7. Stream water drainage.

8. Maintenance of environmental

hygiene.

9. Management of public markets.

10. Vector control.

11. Regulation of slaughtering of animals

and sale of meat, fish and other easily

perishable food stuffs etc.

12. Control of eating houses.

13. Prevention of food adulteration.

14. Maintenance of roads and other public

properties.

15. Street lighting and its maintenance.

16. Adopt immunization measures.

17. Effective implementation of National

and State level strategies and

programmes for prevention and

control of diseases.

18. Establishment and maintenance of

burial and burning grounds.

19. Issue of licences to dangerous and

offensive trades and industries.

20. Registration of births and deaths.

21. Providing bathing and washing ghats. 22. Arranging ferries.

23. Providing parking spaces for vehicles.

24. Construction of waiting sheds for

travellers.

25. Providing toilet facilities and bathing

ghats at public places.

26. Regulating the conduct of fairs and

festivals.

27. Issue licences to domestic dogs and

destroy stray dogs.

28. Providing basic facilities in slum areas.

29. Amenities including foot path and road

crossing facilities for pedestrians.

30. Preparation of detailed town planning

and Action plan for implementation in

a phased manner.


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Chapter 11 Summary of Recommendations

Devolution of State Own Tax Revenue

1. The Commission has decided to follow the UFC’s approach and devolve funds based on the estimate made for the year of devolution (t). (para 10.25)

2. The Commission has decided to give award specifying the amount of money to be devolved to each LG for each year of the award period as per Appendix 10.1 (Para 10.26)

3. Previous SFCs had taken Gross State Own Tax Revenue (SOTR)/ State plan outlay for devolution of resources. This Commission has decided to take net proceeds of SOTR after deducting collection charges for sharing the State resources in all items of devolution.(para 10.28)

4. The Commission recommends that the grant given by the 14 th UFC for civic services should be treated as a separate grant and it should be transferred in addition to the devolution of the Commission. (Para 10.30)

5. The Commission recommends that the maintenance fund should be used only for the purpose of maintenance of road and non-road assets of the transferred institutions and own assets of LGs. (para 10.32)

6. The Commission recommends that 20% of the net proceeds of annual SOTR shall be devolved to Local Governments as total devolution on (t) basis in the year 2016-17 based on the projection of SOTR of the Commission. For the subsequent

years, an annual increase of 1% is recommended. (para 10.41)

7. The Commission recommends that 3.5% of the net proceeds of annual SOTR shall be devolved to Local Governments as general purpose fund on (t) basis for the award period based on the projection of SOTR of the Commission. The fund shall be spent for the items mentioned in para 10.35 and 10.36 (para 10.42)

8. The Commission recommends that 5.5% of the net proceeds of annual SOTR calculated on (t) basis shall be devolved to Local Governments as maintenance fund for the year 2016-17 based on the projection of SOTR of the Commission. For the subsequent four years, the rate shall be increased to 6% per annum. The fund shall be spent for the items mentioned in para 10.37. (para 10.43)

9. The Commission recommends that 11% of the net proceeds of annual SOTR calculated on (t) basis shall be devolved to Local Governments as development fund for the year 2016-17 based on the projection of SOTR of the Commission. The rate of devolution shall be increased to 11.5% in 2017-18, 12.5% in 2018-19, 13.5% in 2019-20 and 14.5% in 2020-21 (para 10.44)

10. The Commission recommends a gap fund shall be distributed to the financially weak grama panchayats and set apart Rs.50 crore from the share of GPF available to the GPs for the purpose. Gap fund may be distributed among GPs in proportion to the gap of previous year (t-

Summary of Recommendations

218

1) certified by the Director of Kerala State Audit Department. If the gap certified by the Director is less than the amount set apart, the balance will be distributed among all GPs as per the criteria fixed for the distribution of GPF. Gap is calculated as follows: Own fund plus GPF minus Total of establishment, administrative, operations and other recurring expenses. Gap fund shall be released to LGs by the month of October every year (para 10.45)

11. The Commission recommends an award of Rs 8599.48 crore for the year 2016-17 as the total share from SOTR calculated on (t) basis to be devolved to LGs. The recommendation for the subsequent years of the period are Rs 10105.94 crore for 2017-18, Rs 11850.44 crore for 2018-19, Rs 13868.59 crore for 2019-20 and Rs 16201.19 crore for 2020-21 (para 10.46).

12. The Commission recommends that appropriate changes may be effected in projected gross and net SOTR based on actual tax realization and any excess or shortfall may be adjusted in devolution to LGs in subsequent years (para 10.47)

13. The Commission recommends to transfer the devolved funds to public accounts of LGs in 12 installments starting from April. Release of second and subsequent installments will be based on 80 percent utilisation of the fund released.The unreleased development funds will not be lapsed and the LGs will get another year to utilize the same. However, the GPF will be transferred as per the existing system. There will be no norm for minimum utilization for release of the subsequent instalments of GPF. An IT based mechanism may be evolved for automatic replenishment of funds to the public accounts of LGs based on this

principle by the Finance Department. (para 10.48).

14. The Commission recommends that horizontal devolution of GPF shall be effected as per the criteria presented in para 10.49. For distributing share of various categories of LGs (grama, block, district panchayats, municipalities and municipal corporations) as well as individual LGs belonging to each category, the sharing criteria mentioned in para 10.49 (a to o) shall be followed (para 10.49).

15. The Commission recommends the horizontal devolution of maintenance fund shall be effected as per sharing criteria prescribed in para 10.50. For distributing share of various categories of LGs as well as individual LG’s belonging to each category, the sharing criteria mentioned in para 10.50 (a to c) shall be followed (para 10.50)

16. The Commission recommends the horizontal devolution and distribution of development fund into SCP fund, TSP fund and General Sector fund shall be effected as per sharing criteria prescribed in para 10.51 (a to c) (para 10.51).

17. The Commission recommends the horizontal devolution and distribution of SCP portion of development fund shall be effected as per the sharing criteria prescribed in para 10.52 (a to d) (para 10.52)

18. The Commission recommends the horizontal devolution and distribution of TSP portion of development fund shall be effected as per the sharing criteria prescribed in para 10.53 (a to d) (para 10.53).

19. The Commission recommends the horizontal devolution and distribution of


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general sector portion of development fund shall be based on criteria of distribution mentioned in Table 10.10 (para 10.54). 20. For effective monitoring of the flow of fund to LGs ,the Commission recommends that all transfers including General Purpose Fund, Maintenance Fund(road as well as non road) and Development fund should be distributed through the major head 3604 under suitable subheads. [para 10.56]

Projection of SOTR

21. The Commission recommends that, the SOTR projected by the Commission under ‘Minimum Buoyancy in SOTR’ in the fiscal year ‘t’ after deducting the projected collection charges (net SOTR) shown at Table 4.10) shall form the basis for vertical sharing (para 4.77).


22. The Commission recommends that 0.28% of the amount of SOTR be transferred from Maintenance Fund (Non Road) to GPF and hereinafter all recurring expenses, operative cost, purchase of medicine, etc on account of transferred institutions shall be met from GPF only. [para 8.14]

23. The Commission recommends that the distribution of maintenance fund should be based on the road and non road assets of LGs which is in the ratio 78.1:21.9 [para 8.15 & 8.22]

24. The Commission recommends that the entire data of road and non-road assets should be verified, corrected and updated periodically to avoid discrepancies [Para 8.19]

25. Since the Maintenance Fund is calculated based on CPWD rates the Commission feels that adequate quality of maintenance should also be ensured. The Commission also recommends that maintenance period of road repair/retarring works and maintenance of buildings be enhanced to 2 years [para 8.22].

26. The Commission recommends that the share of different categories of LG will be based on their share in total road and non-road assets respectively as shown in Table 8.8 [para 8.24].

UFC Grants 27. The Commission recommends that steps

may be initiated by the State Government to

request the XV UFC to favourably consider

the recommendations of the SFC while

evolving its own recommendations as

stipulated in Article 280 (3) (bb) & (c) [para

9.19]

28. This Commission recommends that UFC Basic Grant will be distributed among Grama Panchayats, Municipalities and Municipal Corporations in accordance with formula adopted for the distribution of GPF, i.e 80% weightage for population (2011 census),10% weightage for area and remaining 10% weightage is given to the inverse of own income.[para 9.24]

29. The basic grant should be spent in delivering basic civic services like water supply, sanitation sewerage, waste management, maintenance of community assets, roads, street lighting and other basic functions assigned to them under the Kerala Panchayat Raj Act and Kerala Municipality Act [para 9.24]

30. In order to avail performance grant the Commission recommends that State Government should take urgent steps to revise tax and non tax rates of LGs as


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improvement in own revenues of LGs over the previous year is made mandatory by the UFC.[para 9.26]

31. For effective monitoring of the flow of fund to LGs this Commission recommends that the Basic grant as well as performance grants to LGs should be distributed through the major head 3604 under suitable sub heads[para9.27].

Mobilisation of Own Resources of LGs Property Tax: 32. The Commission recommends that the Kerala Panchayat Raj (Property Tax, Service Tax and Surcharge) Rules, 2011 as amended in 2013 and the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 as amended in 2013 have to be enforced by revoking G.O (Ms) No. 144/15/LSGD dated 27/04/2015 forthwith. The property tax should be revised at the expiration of every five years as envisaged in the Kerala Panchayat Raj Act and the Kerala Municipality Act and the rules in this regard be framed/amended promptly. Loss of revenue, if any, incurred by Local Governments due to lack of timely revision of property tax has to be completely compensated by the State Government @ 5% per annum as contemplated in section 203(4) of the Kerala Panchayat Raj Act and section 233(4) of the Kerala Municipality Act (para 7.11).

33. The Commission recommends that the range between minimum rate and maximum rate of property tax be reduced. The minimum rate should not be less than 75% of the maximum rate. The minimum rate prescribed in the Notification Nos.19/2011/LSGD dated 14-01-2011 and 36/2015/LSGD dated 24-02-2015 in the case of Grama

Panchayats and Notification No. 17/2011/ LSGD dated 14-01-2011 in the case of urban LGs be revised to this effect (para 7.13).

34. The Commission recommends that there should be proper mechanism to identify unauthorized constructions/ expansions and to tax accordingly. Government should issue directions/ instructions in this regard to Local Governments (para 7.14).

35. We recommend that the issue of bringing all buildings of Union Government under the property tax net shall be taken up with the Government of India and request them to take steps to amend Article 285(1) of the Constitution of India so as to bring all buildings of the Central Government under the ambit of property tax net (para 7.15).

36. We recommend that status-quo of 2009 be restored by omitting clause (ba) to section 235 of the Kerala Panchayat Raj Act and clause (ba) to section 207 of the Kerala Municipality Act so as to bring all unaided educational Institutions under the property tax bracket (para 7.16).

37. The Commission recommends that all Grama Panchayats and urban Local Governments should take immediate steps to assess BSNL buildings under property tax and to collect the tax accordingly (para 7.17).

Profession Tax:

38. We recommend that a proper database on all categories of professionals, traders and businessmen, employees and workers in the unorganized sector and self-employed persons should be prepared and they be assessed for profession tax. This data base should be updated from time to time. LGs


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may seek additional human resources for this purpose without any post creation. All commercial institutions/enterprises which have been issued licences under D&O licence rules should be assessed for profession tax, the assessment be made based on property tax demand register for commercial buildings and D&O licence issued to them. All employees and workers working in such institutions/ enterprises shall also be assessed under profession tax (para 7.20).

39. We recommend that a survey on professionals practicing within the jurisdiction of Local Government concerned be made with the help of Ward Members/Councilors and bring them into the net of profession tax. It should be made mandatory that the Bar Council / Association furnish list of Advocates practicing within their jurisdiction. The Advocates should voluntarily disclose their income and the profession tax be levied based on the self disclosed income which is subject to verification. The profession tax slab shall be as applicable to salaried class. Necessary legislation be made to the effect that an Advocate can practice in a court of law only on production of receipt of the payment of profession tax in any Local Government in the State if he is liable to pay profession tax. The receipt should be produced on the first working day of October and April every year (para 7.21).

40. Similar provision in Rule 3 of the Kerala Municipality (Profession Tax) Rules, 2005 be brought into the Kerala Panchayat Raj (Profession Tax) Rules, 1996 also. Rule 3(2) of the Kerala Municipality (Profession Tax) Rules, 2005 be expanded so as to incorporate Chartered Accountants, tax practitioners, stock brokers, private/chartered engineers,

agency businesses, internet cafe, cable operators, dish channel providers, consultancy service, real estate agents/ brokers etc. also (para 7.22).

41. We recommend that State Government shall take up the matter of raising the ceiling on profession tax with the Union Government to get the recommendation of the XIV FC implemented at the earliest (para 7.23).

Entertainment tax:

42. We recommend that the ticketing system for both traditional and multiplex theatres shall be computerised as contemplated in section 5(1)(aa) of the Kerala Local Authorities Entertainments Tax Act, 1961 (para 7.24).

43. The Commission recommends that the subscribers of both cable TV and Dish TV should be brought under the entertainment tax net. A sum of Rs. 10 per month from each subscriber shall be levied. The amount has to be collected by the operators who, in turn, is to remit the same to the Local Governments concerned. Necessary amendment to section 2(4) of the Kerala Local Authorities Entertainments Tax Act, 1961 shall be brought in this regard. The receipt issued to the subscribers by the cable/dish operators shall also be computerised as envisaged in section 5(1)(aa) of the above Act in order to avoid malpractice, if any (para 7.25).

44. We recommend that entrance fees in tourism centres and agricultural farms and operation of house boat shall be brought under the purview of entertainment tax by making necessary amendments to section 2(4) of the Kerala Local Authorities Entertainments Tax Act, 1961. The entertainment tax can be


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collected by LGs where the place of journey of houseboats begins or ticket counters of tourism centres and agricultural farms are situated (para 7.26)

45. We recommend that the State Government should not give any exemption to entertainment tax (para 7.27).

Advertisement tax: 46. The Commission recommends that section 209D of the Kerala Panchayat Raj Act, 1994 read with section 256 of the same Act and section 276 of the Kerala Municipality Act, 1994 read with section 567(32) of the same Act shall be suitably amended so as to do away with the system of making bye-laws for regulating advertisement. Government should frame Advertisement Rules applicable to all Grama Panchayats for the regulation of advertisement and collection of tax on advertisement in Grama Panchayats and amend the Kerala Municipality (Erection of Arches and Setting up of Advertisement Boards in Public Streets and Public Places) Rules, 1999 to incorporate necessary provisions for the regulation of advertisement and collection of advertisement tax in Municipalities and Municipal Corporations (para 7.28).

Show tax:

47. The Commission recommends that the existing minimum rate of show tax which varies from Rs. 5 to Rs.50 should be raised by 100% (para 7.29).

Service Tax / Cess:

48. We recommend that section 230 (4) of the Kerala Municipality Act, 1994 and Rule 26 of both the Kerala Panchayat Raj (Property Tax, Service Tax and Surcharge)

Rules, 2011 and the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 shall be amended to make levying of the service tax/cess by Grama Panchayats and Municipalities mandatory (para 7.31).

Service Charge on Central Government Buildings:

49. The Commission recommends that the Local Self Government Department shall enforce the statutory provisions to collect service charge on Central Government Buildings by the Grama Panchayats and the urban Local Governments (para 7.32).

D&O License fee:

50. (a) We reiterate that the D&O licence rules applicable to rural LGs be renamed as the Kerala Panchayat Raj (Regulation of Trades, Services and Industries) Rules as suggested by the 4th SFC. The proposed rules applicable to urban LGs shall also be renamed in such a manner (para 7.34).

(b) We recommend that Schedule I of the Kerala Panchayat Raj (Issue of License to Dangerous and Offensive Trades and Factories) Rules, 1996 should be widened so as to incorporate all trades and businesses including new generation commercial establishments (para 7.34).

(c) The annual license fee that can be charged as per Schedule II, III and IV to the Kerala Panchayat Raj (Issue of License to Dangerous and Offensive Trades and Factories) Rules, 1996 are recommended to be revised. Schedule II should be revised as detailed at Table 7.2 (para 7.35).

(d) The rates in Schedules III and IV should be enhanced by 100% (para 7.36).

51. The Commission strongly recommends that the trade license rule


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applicable to urban Local Governments, ie, The Kerala Municipality (Issue of License to Dangerous and Offensive Trades, Other Trades and Factories) Rules, 2011 shall be operationalised immediately (para 7.37).

Building Permit Fee:

52. The existing rates of building permit fee applicable to both the Grama Panchayats and the urban Local Governments are recommended to be hiked by 50% (para 7.38).

Rent on Buildings: 53. The Commission recommends that the rent on shops and buildings rented out by the Local Governments and community halls and auditoriums be rationalised so as to get the rate of rent fixed by the PWD applicable to that area (para 7.39).

Other Non – Tax Revenues: 54. We recommend that the rates of all other non-tax items (except fee for marriage certificate) shall be raised at least by 50% (para 7.40).

55. The Commission recommends that all items of tax and non-tax revenues collected by LGs mandatorily be revised at the expiration of every five years as in the case of property tax subject to ceiling on profession tax as envisaged in Article 276(2) of the Constitution of India. This proposed revision be made based on the recommendations of the SFC. Necessary amendments to the Kerala Panchayat Raj Act, 1994 and the Kerala Municipality Act, 1994 be made in this regard (para 7.41).

Transfer of Building Tax to Local Governments

56. We recommend that the building tax now collected by Revenue Department should be assigned to Grama Panchayats,

Municipalities and Municipal Corporations. Necessary legislation in this regard shall be made including amendment to section 200 of the Kerala Panchayat Raj Act, 1994 and section 230 of the Kerala Municipality Act , 1994 (para 7.42).

57. The Commission recommends that the Local Governments which have tax revenue be rewarded with the efficiency in revenue mobilization. Grama Panchayats which have collected in the previous year (t-1) not less than 97% of the total revenue demand shall be given annual Revenue Collection Incentive Bonus @ Rs.5 lakh per Grama Panchayat. In the case of urban Local Governments the percentage of tax collection over demanded can be 95%. The annual Revenue Collection Incentive Bonus for Municipalities shall be Rs.10 lakh per Municipality and for Municipal Corporation be Rs.12.50 lakh per Municipal Corporation. The revenue collection incentive bonus shall be distributed as per the norms mentioned in para 7.43 (para 7.43).

58. The Commission recommends that the Assistant Secretary in Grama Panchayats shall be entrusted with the responsibility to monitor revenue mobilization activities in the Grama Panchayats. He or she shall review the demand and collection of revenue on weekly basis and will be responsible to provide data to the Finance Standing Committee with regard to revenue collected and related matters in the Grama Panchayats (para 7.44).

59. The Commission recommends that the present State Finance Commission Cell in Finance Department shall continue to exist for the monitoring of implementation of recommendations of


224

the Commission as discussed at para 3.8. The cell shall also be entrusted with the responsibility to implement the revenue mobilization proposals enumerated in chapter 7(para 7.45).

e-Governance

60. The Commission recommends that e-governance should be made use of in the area of revenue mobilization. All database relating to revenue mobilization should be computerized and the system generated message through SMS/e-mail as to the tax and non-tax due be sent automatically to all concerned (para 7.46).

Finances of Rural LGs 61. Considering the issue of property tax receipt required by the residents of Idukki and Wayanad districts for various purposes in the absence of valid title deeds, and the possibility of existence of similar problems in other districts as well, the Commission recommends that there shall not be exemption from the payment of property tax (para 5.12).

62. The Commission recommends that all the non-tax items are required to be revised urgently, in order to meet the rising needs of GPs, which at present depends much on the GPF recommended by the State Finance Commission (para 5.24).

63. The Commission recommends to increase the rate of honorarium of elected representatives of three tier Panchayats as follows.

(a) For the elected representatives holding full - time executive positions such as President, Vice-President of District, Block and Grama Panchayats, the honorarium shall be increased by 200 percent from the existing monthly rate. (b) In the case of others, the honorarium shall be

increased by 100 percent from the existing monthly rate (c) The increase shall be effected as per Table 5.9 with effect from 1st April 2016 (para 5.34).

Finances of Municipalities and Municipal Corporations 64. In order to address the issue of low priority and meagre expenditure incurred on civic functions mentioned in the Kerala Municipality Act, 1994 by municipalities and MCs, the Commission recommends the following. (a) The Urban LGs should set apart more appropriation from general purpose fund for improving civic functions and that from development fund for capital expenditure in this regard (Para 6.17 and 6.35)

65. In order to solve the pension payment crisis of the staff of municipalities and municipal corporations, the Commission recommends the following. (1) The Director, Urban Affairs shall in the first instance ascertain outstanding amount payable to municipalities/MCs in pension fund after adjusting pension contribution due from them, if any, and the same may be intimated to the Finance Department. (2) The Finance Department should release funds to clear the arrears in four quarterly installments in 2016-17 to the Director of Urban Affairs and the same may be disbursed. (3) The share of Government and LGs will be recalculated commensurate to increase in life expectancy. (4)Municipalities/MCs should remit pension contribution regularly to the pension fund maintained by Director, Urban Affairs. The Secretary of the municipality/MC will be held responsible for delays in payment of pension contribution. (5) The annual pension commitment should be ascertained by


225

Director of Urban Affairs in advance and necessary budget proposals should be forwarded to the Finance Department. (6) The Finance Department shall provide required amount in the budget every year based on the proposal of Director, Urban Affairs. (7) The gap if any in the pension fund maintained by the Director, Urban Affairs and actual annual financial commitment should be bridged equally by municipalities/MCs and State Government. Suitable mechanism may be evolved by the Director, Urban Affairs in consultation with municipalities/MCs. (8) In the case of new pensioners, the payment of pensions and retirement benefits to a retired municipal staff shall be given by the municipality/MC in which the person has served the longest period in his total municipal service. (9) The Secretary, Department of Finance and Director, Urban Affairs will be responsible for providing adequate budget provision and timely allotment of funds. (para 6.14, 6.33)

66. The Commission recommends to increase the rate of honorarium of all elected representatives of Urban LGs as follows. (a) For the elected representatives holding full-time executive positions such as Mayor, Deputy Mayor of MC and Chairperson and Vice-Chairperson of municipalities, the honorarium shall be increased by 200 percent from the existing monthly rate. (b) In the case of others, the honorarium shall be increased by 100 percent from the existing monthly rate (c) The increase shall be effected as per Table 6.32 with effect from 1st April 2016 (para 6.40).

Implementation of Previous SFC recommendations

67. The Commission recommends to

continue the existing Cell in the Finance Department to monitor implementation of recommendations of the State Finance Commission. The Commission also recommends to set up another Cell in the LSGD to follow up and monitor implementation of recommendations except devolution, allocation and release of funds, administration of utilization of fund, monitoring expenditure and data base on LG finance which will be entrusted with the SFC Cell in Finance Department. The Cell in LSGD shall have personnel with sufficient field experience in Panchayat and Municipal matters (para 3.8).

68. Recommendations of the previous four SFCs detailed below shall be reaccepted and implemented without any further delay (para 3.9).

First State Finance Commission

(1) Government may undertake a

delimitation of revenue villages to ensure

that no village falls in more than one L.G.

(2) In respect of advertisement tax, the

Government may fix the minimum rate

chargeable and leave it to Panchayat

or Municipality to fix it above those rates.

(3) L.G. should be made eligible for 50% of

the building exemption fee.

(4) All LGs may conduct a systematic tax

mapping and assign unique premises

number to each premise.

Second State Finance Commission

(5) Grama Panchayat may auction the

right to set up temporary shops in public

land just as Urban Local Governments

are doing so under section 376 of the

Kerala Municipality Act.


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Third State Finance Commission

(6) For systemic improvement the

following steps may be implemented :

(a) A Demand Collection Balance (DCB)

statement of all revenue receipts should

be prepared and placed before the

meetings of LG once in a quarter (at least)

and that should be discussed by the

Council and appropriate direction given to

officials

(b) A statement on revenue collection

and arrear position of LGs should be

placed by Government in the State

Assembly every year for a one day

discussion

(c) For debt position, statement should be

prepared and reviewed in Council

meetings

(d) A list of major defaulters of property

tax should be put up on the notice boards

in each Grama Panchayat, Municipality

and Municipal Corporation. This should

be put on their websites also

(7) Before ordering any exemption/

reduction in tax which is in the domain

of LGs, Government should obtain the

consent of the LG concerned

Fourth State Finance Commission

(8) To give additionally an amount

equivalent to the collection of

Entertainment Tax during the last year of

the tax to each eligible Grama Panchayat, Municipality and Municipal Corporation

whenever the Goods and Services Tax is

introduced and the Entertainment Tax is

merged with it.

(9) The following has to be done in

respect of use of Development Fund and

Maintenance Fund for roads:

(a) A connectivity plan has to be

prepared in all districts

(b) Once a road is taken up it should

be completed in all respects before

another roadwork is taken up

(c) LSGD may come out with high

quality standards and specifications to

ensure the longevity of roads

(d) Third party quality assurance

system may be put in place in

partnership with Engineering Colleges and Polytechnics akin to the system in

place for PMGSY

(e) Whenever Funds are given under

Disaster Relief for repair of flood affected

roads the proportionate share should be

given to roads owned by LGs. The share

could be determined by the District

Collectors after objective assessment of

the damage

(10) The data base of tax shall be

computerized and uploaded in the public

domain as a proactive disclosure of

information to the tax payers.

(11) When the ownership of a property

which was assessed under property tax is

changed, 50% of the property tax may be

levied as a cess on transfer of property

from the seller. So also when the occupier

of a property is changed that shall be got

registered in the Gram Panchayat/ULG

and a registration fee equivalent to 25 %

of the property tax shall be imposed on

the new occupier.


227

(12) To take urgent steps to frame new

Taxation and Finance Rules to enable

speedy collection of revenue dues.

(13) To give incentives to those who pay

taxes in advance by giving a 1%

concession and to discontinue the

practice of exempting penal interest at

the fag end of the financial year through

Government Orders.

(14) Entrance fees are collected in many

tourist centres like Periyar Tiger Reserve

(PTR), Periyar Lake, Pookkode Lake,

Edakkal Caves etc., and certain

agricultural farms. Houseboats are plying in backwaters and lakes. But the

provisions in the Local Authorities

Entertainments Tax Act and Rules are not

sufficient to bring these activities under

entertainment tax. Huge fees are collected

for boat-rides, elephant-rides etc. These

entertainments also are to be brought

under ET Act. Other new areas of taxation

for entertainment may also be explored.

ET Act and Rules need a re-visit and

comprehensive updation.

(15) Periodical revision of the minimum

rates of advertisement tax in

Corporations, Municipalities, Special

Grade Panchayats and other Panchayats taking into account the cost of

advertisement in the competing

advertisement media and the cost

incurred by the society from the

proliferation of hoardings. Considering

the negative externalities of the

hoardings, it is suggested that the rate of

tax of hoardings may be increased

substantially so as to have a deterrent

effect upon the advertisers. To prescribe

an optimum size of a hoarding and larger

size may be taxed double the rate so as to

disincentivise and discourage larger

hoardings.

(16) Home stays have to be registered with

the LGs.

(17) Local Self Government Department

may come out with a maintenance

manual separately for roads and non -

roads assets.

(18) Web-based software may be

developed and deployed at the levels of

LGs and treasuries with a district level

terminal so that financial transactions

shall be validated as per the provisions in

the budget and shall be monitored online.

(19) The period of limitation of

recovery of dues may be extended to 15

years.

(20) Minutes of Local Governments

should be prepared within 24 hours and

entered into a web-based software capable

of tracking changes made by the elected

head. Formats for agenda and minutes

may be indicated for the main categories

which come up for decision usually.

(21) For payments of regular items of

expenditure of transferred offices and

institutions Local Government may

transfer the annual estimated amount

within normative ceilings prescribed by

Government to the head of office so that

smooth payments are made.

(22) The practice of permissive sanctions

may be done away with and Local

Governments having own revenues be

allowed to spend a portion of their own

revenue surplus for extraordinary items

subject to an annual ceiling.

(23) The roles and responsibilities of staff

transferred to Local Governments and

**

** subject to the appended Dissent Note

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A NOTE OF DISSENT BY DR V K BABY, MEMBER 1. The 5th State Finance Commission in

its sitting on 27th November 2015 has

recommended a very sizable increase in

quantum of devolution to LSGIs during its

award period from 2016-17 to 2020-21.

The Growth of devolution as recommended is in the order of 20 %, 21

%, 22 %, 23 % and 24 % of Net State Own

Tax Revenue (SOTR) of the State, for

respective years.

2. Taking into account the XIV Union

Finance Commission grant for local

bodies as well, the devolution indicates a

total transfer of about Rs.70000 crore for

the period 2016-21 which is 132% over the

previous award. The devolution of that

magnitude would upset the balance in

State finances. Considering the overall

resource position, its growing functional

mandate and expenditure commitments,

both on the plan and non plan side, I am

not in a position to agree with the above

recommendations, inter alia on account of

the following reasons.

I. The steadily falling growth rate of the

SOTR is a major concern for the State.

The growth rate of SOTR declined to

10.12 % in 2014-15 from 23.25 % in

2010-11.

II. At present the average monthly

expenditure commitment of the State is

Rs.7000 cr on account of Salaries,

Pension, Interest Payment, Plan & Non-

Plan Revenue Expenditure and Loan

repayment alone as against the average

monthly revenue receipts of Rs.5800 cr

from share of central taxes, grant

transfers from Centre, collection from

state own tax revenue and non tax

revenue etc., resulting in a monthly

deficit of Rs.1200 cr.

III. The dwindling fiscal space as a result of

steadily falling growth rate of SOTR,

growing commitment on welfare

measures and other non plan revenue expenditure, will be further aggravated

on account of the additional financial

commitments mainly due to (i) the

ensuing pay & pension revision of State

Govt. employees (annual commitment as

per the recommendation of 10th pay

Commission is estimated to be around Rs.7700 cr.) and (ii) 5th SFC

recommendation from the year 2016-17.

IV. Unlike other States, Salaries and

Pensions of staff of transferred

Institutions such as Primary & Secondary

Health, Pre-primary, Primary and

secondary education, Roads other than

MDR and Highways, Water Supply,

Agriculture Development, etc are paid

directly by the state Government and do

not form the part of transferred

resources/devolution.

V. In addition to the normal devolution,

fund to the tune of Rs 1865.73 cr and

Rs.2069.48 cr was routed to LSGIs in

2012-13 and 2013-14 respectively

through State sponsored schemes and

State share of centrally sponsored

schemes.

VI. Fund absorptive capacity of LSGIs as

seen from the table below, the fund

utilization of LSGIs as reflected from


231

REPLY TO NOTE OF DISSENT Dr. V.K. Baby, member of the

Commission, has expressed disagreement

on the share of devolution awarded and written a note of dissent highlighting the

following points (1) the overall share of

devolution comprising general purpose fund, maintenance fund and

development awarded is on the higher

side and it should be reduced to 18% of

SOTR. (2) the Commission award for five

years is based on projection of SOTR and

this projection should be linked with

actual realization of SOTR. (3) there is a

steady fall in the growth rate of SOTR,

indicating a fall in revenue of the State.

(4) the State Government has a monthly

deficit of Rs 1200 crore due to huge

commitment on account of salaries,

pension, interest payment, plan and non

plan expenditure, loan repayment, etc. (5)

the annual financial commitment of

recommendation of Tenth Pay

Commission is estimated as Rs 7700 crore

for 2016-17. (6) unlike other states,

salaries and pension of staff of the

transferred institutions like schools,

hospitals, etc. are paid by the State

Government. (7) fund utilization capacity

of Local Governments is low and devolution of more resources will not

solve their problems.

Regarding the points raised above, the

opinion of the other two members is as

follows:

1. The successive Governments in the

State have not taken steps to execute

their responsibility stipulated in the KPR

Act, 1994 and the KM Act, 1994 to revise

the rate of property tax, the major source

of revenue of LG, every five years. Though

a revision was made in April 2013, it was practically withdrawn in April 2015.

There was practically no change in the

rate of fees, tolls, user charges, etc. levied by the LGs during the last two decades

except in a few items. Profession tax, the

second major source of revenue has not

witnessed any change in the upper limit

of the tax since 1988 due to inaction of

the Union Government to accept the

recommendations of successive Union

Finance Commissions to raise the ceiling

of Rs 2500 per year. Though the State

Government has transferred a number of

responsibilities involving additional

expenditure to LGs, no change was made

to transfer not a single tax to the Local

Governments during the last two decades.

This is the situation with regard to

mobilization of own revenue of the LG.

On the other side, almost all items of

expenditure of LGs witnessed a

continuous increase during the last two

decades. A review of the finances of

Grama Panchayats, municipalities, and

MCs revealed that there has been an

increase in the gap between own resources of the LG and administration,

establishment and related expenditure.

This is the context in which the

Commission made the award (Point 1).

2. Regarding the second point, the

Commission has no disagreement. The Commission has recommended that

appropriate changes may be effected in

the projected gross and net SOTR based

on the actual tax realization and any

Appendices: Chapter 1

233

APPENDIX-1.1

The Terms of Reference of the Commission as given in the notification are extracted below.

KERALA GAZETTE EXTRAORDINARY

PUBLISHED BY AUTHORITY 17th December 2014

Thiruvananthapuram, 2nd Dhanu 1190 Vol.III Wednesday 26th Agrahayana 1936

GOVERNMENT OF KERALA

Finance (Administration-A) Department

NOTIFICATION

G.O(P) No.560/2014/Fin Dated, Thiruvananthapuram, 17th December, 2014.

S.R.O. No. 785/2014 – Under clause (1) of Article 243-I of the Constitution of India

and section 186 of the Kerala Panchayat Raj Act, 1994 (13 of 1994), read with clause (1) of

Article 243-Y of the Constitution of India and section 205 of the Kerala Municipality Act,

1994 (20 of 1994), the Governor of Kerala is pleased to constitute a Finance Commission

consisting of Dr.B.A. Prakash (Professor of Rajiv Gandhi Institute of Development Studies)

as the Chairman and the following two persons as Members, namely:-

1. Sri. James Varghese IAS, Principal Secretary to Government, Local Self Government Department, Government of Kerala.

2. Sri. Rabindrakumar Agarwal IAS, Secretary to Government (Finance Resources), Government of Kerala.

2. The Chairman and Members of the Commission shall hold office for a period of one year

from the date of this notification. 3. The Finance Commission shall review the financial position of the Panchayats and the

Municipalities and make recommendations as to –

(a) The principles which should govern –

i) The distribution between the State, Panchayats and Municipalities of the net

proceeds of the taxes, duties, tolls and fees leviable by the State, which may

be divided between them under Part IX and Part IXA of the Constitution and

the allocation between the Panchayats at all levels and the Municipalities of

their respective shares of such proceeds;

ii) the determination of the taxes, duties, tolls and fees which may be

assigned to or appropriated by the Panchayats and the Municipalities;

iii) the grants-in-aid to the Panchayats and the Municipalities from the

Consolidated Fund of the State.

(b) The measures needed to strengthen the financial position of Panchayats and

Municipalities with special reference to,--

(i) the potential for Local Governments to raise funds from financial

No.3083


234

institutions and the market, and to suggest a frame work for realising

this potential;

(ii) improving the quality of upkeep of assets owned by the Local Governments as well as those transferred to the Local Governments;

(iii) rationalizing of taxes and revenues now collected by the Local Governments;

(iv) achieving economy and efficiency in expenditure by the Local

Governments;

(v) providing incentives for higher own resource mobilization by the Local

Governments;

(vi) maintaining a proper fiscal data base relating to Local Governments;

(vii) putting in place measures required for improving the capacity of financial management by local Governments;

(viii) improving monitoring of the fiscal performance of the Local Governments.

(c) The measures needed for the proper institutionalisation of the

Decentralisation initiatives in the State.

4. The recommendations of the first four State Finance Commissions may be revisited by

the Finance Commission and appropriate and suggestions may be made on those

recommendations which had been accepted by Government, but which have not been

operationalized. By order of the Governor,

Dr. K.M. ABRAHAM,

Additional Chief Secretary to Government

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport) As per clause (1) of Article 243-I of the Constitution of India and section 186 of the

Kerala Panchayat Raj Act, 1994 (Act 13 of 1994) read with clause (1) of Article 243-Y of the

Constitution of India and section 205 of the Kerala Municipality Act, 1994 (20 of 1994) the

Governor shall constitute a Finance Commission to review the financial position of the

Panchayats and Municipalities and make recommendations. Accordingly, the Governor of

Kerala has been pleased to constitute the Finance Commission.

The notification is intended to achieve the above object.


235

APPENDIX-1.2

KERALA GAZETTE

EXTRAORDINARY PUBLISHED BY AUTHORITY

30thOctober 2015 Thiruvananthapuram, 13thThulam 1191

Friday 8th Karthika1937 Vol.IV

GOVERNMENT OF KERALA

Finance (Administration-A) Department

NOTIFICATION

G.O(P)No.487/2015/Fin Dated, Thiruvananthapuram, 29th October, 2015 12th Thulam, 1191

S.R.O. No. 716/2015 - Under clause (1) of Article 243-I of the Constitution of India and

section 186 of the Kerala Panchayat Raj Act, 1994 (13 of 1994), read with clause (1) of Article

243-Y of the Constitution of India and section 205 of the Kerala Municipality Act, 1994 (20

of 1994), the Governor of Kerala is pleased to appoint Dr.V.K.Baby, Special Secretary to Government, Coastal Shipping and Inland Navigation Department, Government of Kerala,

holding full additional charge of the Secretary to Government, Finance (Resources),

Government of Kerala as a Member in the place of Shri. Rabindrakumar Agarwal IAS,

Secretary to Government, Finance (Resources), Government of Kerala in the Finance

Commission constituted as per notification issued under G.O(P)No.560/2014/Fin dated 17th

December, 2014 and published as S.R.O No.785/2014 in the Kerala Gazette Extraordinary

No.3083 dated 17th December, 2014, and consequently make the following amendment to

the said notification, namely:-

AMENDMENT

In the said notification, for the entries against serial No.2 the following entries shall

be substituted, namely:-

“Dr. V.K. Baby IAS, Special Secretary to Government, Coastal Shipping and Inland Navigation Department, holding full additional charge of the Secretary to Government, Finance (Resources), Government of Kerala.”

By order of the Governor, DR. K.M. ABRAHAM

Additional Chief Secretary to Government

No.2436


236

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general

purport.)

Sri. Rabindrakumar Agarwal IAS, one of the members of the Fifth State Finance

Commission has been relieved from the state service for Central deputation. The Chairman

of the Fifth State Finance Commission has now requested Government to appoint a

member in the place of Sri. Rabindrakumar Agarwal IAS. Hence Government have decided

to appoint Dr. V.K. Baby IAS, Special Secretary to Government, Coastal Shipping and Inland

Navigation Department, holding the full additional charge of Secretary to Government,

Finance (Resources), as one of the members of Fifth State Finance Commission in the place

of Sri. Rabindrakumar Agarwal IAS.

The notification is intended to achieve the above object.


237

APPENDIX- 1.3 The Staff of the Commission

Sl. No Name and designation From To

1 Shri. E.K. Prakash, Secretary 21-01-2015 08-04-2015

2 Shri. T.K. Soman, Secretary 08-04-2015 16-12-2015

3 Shri. M. Chandra Dhas, Additional Secretary (Rtd), Consultant

01-03-2015 16-12-2015

4 Smt. V. Yamuna, Joint Secretary & Drawing and Disbursing Officer

08-04-2015 16-12-2015

5 Shri. B. Pratheep Kumar, Deputy Secretary 20-04-2015 16-12-2015

6 Smt. N. Remadevi, Under Secretary 18-06-2015 16-12-2015

7 Shri. George Thomas, Section Officer 16-04-2015 16-12-2015

8 Shri. K. Dinesh Kumar, Assistant on Training 17-04-2015 16-12-2015

9 Shri. S. Praveesh, Assistant Section Officer 24-04-2015 16-12-2015

10 Shri. S. Abhilash, Research Assistant 25-04-2015 16-12-2015

11 Shri. V. Sunil Kumar, Senior Grade Assistant 22-06-2015 16-12-2015

12 Shri. R. Raj Govind, Assistant Section Officer 22-06-2015 16-12-2015

13 Shri. K. Shibu, Assistant 21-04-2015 16-12-2015

14 Smt. L. Manila, Assistant 18-06-2015 16-12-2015

15 Shri. C.S. Pradeep Kumar, Computer Assistant 29-04-2015 16-12-2015

16 Smt. V.V. Saudiya, Confidential Assistant 21-06-2015 16-12-2015

17 Smt. M. Sheeba, Confidential Assistant 22-06-2015 16-12-2015

18 Shri. R.S. Sanjayan , Confidential Assistant 22-04-2015 16-12-2015

19 Shri. C.G. Leons , Office Attendant 24-04-2015 16-12-2015

20 Shri. S. Ratheesh Rajan, Office Attendant 22-04-2015 16-12-2015

21 Shri. K.T. Titus Paul, Office Attendant 21-06-2015 16-12-2015

22 Shri. M. Deepu Das , Research Assistant 01-05-2015 16-09-2015

23 Shri.Raj Madhav Kartik Nair, Research Assistant 05-10-2015 16-12-2015


238

APPENDIX-1.4 Commission’s Meetings

Sl. No Date Name of Participants Venue

1 07-01-2015 Dr. B.A Prakash Shri. James Varghese Shri. Rabindrakumar Agarwal Shri. E. K. Prakash (Secretary)

Office of Chairman DPC Building







5 18-04-2015 Dr. B.A Prakash Shri. James Varghese Shri. Rabindrakumar Agarwal Shri. T.K. Soman (Secretary)


6 07-07-2015 Dr. B.A Prakash Shri. James Varghese Shri. T.K. Soman (Secretary)






9 30-10-2015 Dr. B.A Prakash Shri. James Varghese Dr.V.K.Baby Shri. T.K. Soman (Secretary)











239






240

APPENDIX- 1.5 List of Nodal Officers appointed for liaison work of the 5th State Finance

Commission from major Departments

Sl. No Name and Designation

1 Smt. S. Latha, Additional Director, Panchayat Department

2 Shri. P A Pius, Joint Director, Urban Affairs Department

3 Shri. B.S. Thirumeni, Additional Development Commissioner, Rural Development Department

4 Shri. T. Bhasi, Director, Local Fund Audit Department

5 Dr. J.B. Rajan, Associate Professor, Kerala Institute of Local Administration

6 Shri. Suresh, Executive Director, Information Kerala Mission


241

APPENDIX -1.6 Meeting with economists, policy experts and social scientists on issues relates to Terms of

References held at Mascot Hotel, Thiruvananthapuram on 29-01-2015 List of Participants

1) Dr. B.A Prakash, Chairman, 5th State Finance Commission, Kerala 2) Shri. Rabindrakumar Agarwal IAS, Member, 5th State Finance Commission 3) Dr. Mary George, Member, Kerala Public Expenditure Review Committee 4) Dr. Jose Jacob, Director, Gulathi Institute of Finance and Taxation 5) Dr.N.Ramalingam, Associate Professor, Gulathi Institute of Finance and Taxation 6) Dr.Thomas JosephThoomkuzhy, Associate Professor, Gulathi Institute of Finance and

Taxation 7) Dr.L.Anithakumari, Associate Professor,Gulathi Institute of Finance and Taxation 8) Smt. R. Syama Nair, Associate Professor, Gulathi Institute of Finance and Taxation 9) Dr.C.S.Venkateswaran, Associate Professor,Gulathi Institute of Finance and Taxation

10) Dr. Jose Sebastian, Associate Professor, Gulathi Institute of Finance and Taxation 11) Shri. N. Niyathi, Registrar, Rajiv Gandhi Institute for Development Studies 12) Dr.P.Krishna Kumar, M&E Specialist, Kerala Local Government Service Delivery Project 13) Dr. R.P Nair, Rajiv Gandhi Institute for Development Studies 14) Dr. E.M Thomas, Christ College, Irinjalakuda 15) Dr. Kumar, Assistant Professor, S.N. College, Kollam 16) Shri.K.K.Krishnakumar, Secretary, Centre for Socio Economic and Environmental

Studies, Kochi 17) Dr. Harilal K.N, Professor, Centre for Development Studies 18) Dr. K.V. Joseph, Member, Kerala Public Expenditure Review Committee 19) Dr. Sunny George, Associate Professor, Kerala Institute of Local Administration 20) Dr.V.Umajyothi, Head of Department of Economics, Government College for Women,

Thiruvananthapuram. 21) Dr. P.J. Christabell, Associate Professor, Department of Future studies, University of

Kerala. 22) Dr. D. Shyjan, Associate Professor, University of Calicut 23) Dr.Manju.S.Nair, Associate Professor, Department of Economics, University of Kerala 24) Dr. V. Nagarajan Naidu, Member, Kerala Public Expenditure Review Committee 25) Dr. S.B. Kumar, Assistant Professor, S.N. College, Kollam 26) Dr. Oommen John, Faculty, State Institute of Rural Development, Kottarakkara 27) Dr. K. Pushpangadan, Member, Kerala Public Expenditure Review Committee 28) Smt. Marium Sanu George, Team Leader, Department of International Development 29) Kumari. Kuku Prakash, Training Co-ordinator, Kerala Institute of Local Administration

5th SFC Officials participated in the meeting

1) Shri. E.K. Prakash, Secretary, 5th SFC 2) Shri. T.K. Soman, Joint Secretary, 5th SFC


242

APPENDIX – 1.7 Meeting with Local Government Association and representatives of Local Government on

issues relating to Terms of Reference, held at KILA, Thrissur on 5th February 2015

List of Participants

Sl. No

Name and Designation

1 Shri. M.C. Muhammed Haji, Secretary, Block Panchayat Presidents’ Association 2 Adv. M. Manikantan, President, Block Panchayat Preidents’ Association 3 Shri. Soopi Narikatteri, Secretary, Kerala Grama Panchayat Presidents’ Association 4 Shri. M. Nazar, Kerala Grama Panchayat Presidents’ Association 5 Shri. K. Vijayan, President, Vaikkom Block Panchayat 6 Smt. Suhara Mampad, President, Malappuram District Panchayat 7 Shri. K. Bhaskaran Master, Chairman, Mattannur Municipality 8 Shri. Thambi Mettuthara, Vice President, Alappuzha District Panchayat 9 Smt. Geetha Prakasan, Vice-President, Block Panchayat, Vaikkom

10 Shri. T.T. Sebastian, Chairman, Development Standing Committee, Vaikkom Block Panchayat

11 Shri. K.L. Paulose, Former President, District Panchayat, Wayanad 12 Smt. Jancy Jacob Chakalaparambil, Chairperson, Public Works Standing Committee,

Kottayam Municipality 13 Shri. P.C. Asok Kumar, Chairman, Health Standing Committee, District Panchayat,

Palakkad 14 Shri. M. Noushad, Deputy Mayor, Municipal Corporation, Kollam 15 Smt. Janamma Kunjunni, Chairperson, Health Standing Committee, Municipal

Corporation, Kozhikode 16 Smt. Roopalekha Kombilath, Chairperson, Development Standing Committee, Balussery

Grama Panchayat 17 Smt. Mini Harikumar, Chairperson, Education and Sports Standing Committee, Kollam

Municipal Corporation 18 Smt. Leelamma. E, Chairperson, Development Standing Committee, Kollam Municipal

Corporation 19 Smt. Majeeda Vahab, Chairperson, Health Standing Committee , Kollam Municipal

Corporation 20 Shri. K.J. Sohan, Chairman, Kochin Municipal Corporation 21 Shri. J.L. Binu, Chairman, Health Standing Committee, Venganoor Grama Panchayat 22 Smt. P. Sreedevi, Deputy Secretary, Kollam Municipal Corporation 23 Smt. P.N. Ushadevi, Superintendent 24 Shri. B.K. Balraj, Secretary, Kozhikode Municipal Corporation 25 Shri. P. Radhakrishnan, Secretary, Kannur Municipality 26 Shri. E.P. Rajamohan, Secretary, District Panchayat, Kasaragod 27 Kumari. Kuku Prakash, Training Co-ordinator, Kerala Institute of Local Administration

Officials of 5th State Finance Commission 1 Dr. B.A. Prakash, Chairman, 5th SFC 2 Shri. E.K. Prakash, Secretary, 5th SFC 3 Shri. T.K. Soman, Joint Secretary, 5th SFC


243

APPENDIX-1.8 Meetings with Heads of Departments and Officials related to Local Governments

List of officials participated in the meeting

Sl. No

Date Name of participants Department/Institution

1 23/03/15 Dr. K. Vasuki Director, Suchitwa Mission 2 24/03/15 Shri. C.P. Sureshkumar Executive Director, Information Kerala

Mission Shri. K.B. Bahuleyan Team leader (Planning), Information Kerala

Mission 3 24/03/15 Smt.R. Bhandari Swagat Director, Central Plan Monitoring Unit,

Kerala 4 25/03/15 Smt. R. Girija Project Director, Kerala Sustainable Urban

Development Programme 5 25/03/15 Shri. L. Rajeev Managing Director, Kerala Urban and Rural

Development Financial Corporation 6 26/03/15

Dr. P. Krishna Kumar Monitoring and Evaluation Specialist,

Kerala Local Government Service Delivery Project, Thiruvananthapuram

Dr. V. Sukumaran Deputy Project Director, Kerala Local Government Service Delivery Project, Thiruvananthapuram

7 26/03/15 Dr. Jose Jacob Director, Gulathi Institute of Finance And Taxation

Dr. N. Ramalingam Associate Professor, Gulathi Institute of Finance And Taxation

Smt. L. Anitha Kumari Associate Professor, Gulathi Institute of Finance And Taxation

8 27/03/15 Dr. J.B. Rajan Associate Professor, Kerala Institute of Local Administration

9 08/04/15 Shri. P.R. Saji Kumar Chief Engineer, Local Self Government Department

Smt.K.J. Geethakrishnan Asst.Executive Engineer, Local Self Government Department

10 10/04/15 Dr. N. Sreedhar Director, Directorate of Health Services Shri. V.V. Ramachandran Head, Social Development, National Rural

Health Mission Dr. Sreelatha.S Additional Director of Health Services

(Planning), Directorate of Health Services Smt. B. Neena Senior Finance Officer, Directorate of

Health Services Shri. S. Radhakrishnan Additional Assistant (Planning), Directorate

of Health Services 11 10/04/15 Dr. Anitha Jacob Director, Indian system of Medicine

Dr. P.R. Jaya SMO(N.C), Implementation Officer to Corporation, Indian systems of Medicine

12 16/04/15 Smt. C.A. Latha Director of Panchayats Shri. A. Sayeed Joint Director (Development) Panchayat

Directorate


244

Shri. B. Sreekumar Senior Finance Officer, Directorate of Panchayat

13 16/04/15 Shri. P.A. Pius Joint Director(Administration), Urban Affairs

14 17/04/15 Shri. T. Bhasi Director of Local Fund Audit 15 17/04/15 Shri. S. Divakaran Pillai State Performance Audit Officer


245

APPENDIX-1.9 Commission sitting held in fourteen Districts of Kerala

COMMISSION SITTING IN KOLLAM DISTRICT ON 27.05.2015 Venue – Collectorate Conference Hall, Kollam

Sl. No Name of Local Body Name of participants Designation

1 Thenmala Grama Panchayat

Shri.V.M. Salim Chairman, Health and Education Standing Committee

Shri. A. Shajahan Secretary Shri.K. Abilash Section Clerk

2 Adichanallor Grama Panchayat

Shri. O.S. Starly Junior Superintendent Shri. Madhu Mohan Accountant Shri. C.P. Nitheesh Overseer

3 Neendakara Grama Panchayat

Shri. Babu Prabhakaran President Smt. J.Christina Vice President Smt. Mariyamma John Chairperson, Health and Education

Standing Committee Shri. Alex Secretary Smt. A.Sajitha Assistant Engineer Smt.K. Valsala Asst. Secretary Smt. B. Prasannakumari Head Clerk Shri. B. Jayakumar Accountant

4 West Kallada Grama Panchayat

Shri. Adv. B. Thrideep Kumar

President

Smt. S. Bindu Vice President Smt. R. Jayalekshmi Chairperson, Health and Education

Standing Committee Shri. K.T. Rajan Panicker Secretary Smt. S. Saritha Assistant Engineer Smt. M. Sreekala Accountant

5 Kollam Corporation Shri. T.G. Prathapan Executive Engineer Shri. R. Rajan Superintendent Smt.S. Aneesa Accounts Clerk

6 Karunagappally Muncipality

Shri. Ramesh Babu Chairman, Health Standing Committee

Shri. V.R. Shibu Secretary Shri. M. Faizal Upper Division Clerk Shri. Pradeep Kumar Upper Division Clerk

7 Kollam District Panchayat

Smt. K. Jagadamma Teacher Vice-President Smt. Maya Suresh Chairperson, Health and Education

Standing Committee Shri. K. Anilkumar Secretary Shri. B. Ananda Raju Executive Engineer Smt. M.K. Shamna Head Clerk Shri. G. Pradeep Senior Clerk Shri. Y.S. Bibindas Senior Clerk

8

Vettikkavala Block Panchayat

Smt. Indira Gopinadh President Shri. C. Radhakrishnan Secretary Smt.A. Beena Assistant Executive Engineer Shri. R. Reji Head Accountant


246

COMMISSION SITTING IN KOTTAYAM DISTRICT ON 02.06.2015 Venue: District Panchayat Hall, Kottayam

Sl. No

Name of Local Body Name of participants Designation

1

Vellore Grama Panchayat

Smt. Sindhu Shaji President Smt. Tissy Kurian Vice President Shri. M.V. Sathyadevan Secretary I/c Smt. P.R. Resmi Raj Asst. Engineer Smt. Asha.M. Kumar Accountant

2

Mundakkayam Grama Panchayat

Smt. Sinimol Thadathil President Shri. Sebastain Chullithara Vice-President Smt. Leelamma Kunjumon Chairperson, Health and

Education Standing Committee Shri. K. Senkumar Secretary Smt. S. Sindumol Accountant

3

Meenadom Grama Panchayat

Shri. P.M. Skaria President Smt. Susy Rajan Vice-President Shri. Monichan Kizhakkedom

Chairman, Health Standing Committee

Smt. Gracy Joseph Secretary Shri. N.G. Pramod Gopan Assistant Engineer Shri.P.T. Binoy Accountant

4 Ramapuram Grama Panchayat

Shri. Mathew Abraham President Smt. Milimol Philip Assistant Engineer Smt. T.K. Kanjana Accountant

5 Kottayam Muncipality

Smt. Alice Joseph Vice-Chairperson Smt. Cincy Parel Chairperson, Welfare Standing

Committee Shri. E.T. Suresh Kumar Superintendent Shri. P.P. Gopinathan Nair Superintendent Shri. B. Aju Assistant Executive Engineer Shri. B. Sathyanath Assistant Engineer Shri. P.V. Varghese Revenue Inspector Smt. Rekha Haridas Senior Clerk Shri. G. Sabari Upper Division Clerk Smt. M.I. Shemia Beegom CBULB Assistant Smt. Elizabeth George CBULB Accounts Officer Shri. Rajan.V. Abraham Health Inspector

6 Kottayam District Panchayat

Smt. Nirmala Jimmy President Smt. Sudha Kurian Chairperson, Health and

Education Standing Committee Adv. Philson Mathews Member Smt. V.R. Rajani Finance Officer & Secretary I/c Smt. Rani.S. Raj Asst. Engineer Shri. N.P. Jayachandran Junior Superintendent Smt. S. Devi Parvathy Junior Superintendent Smt. P.R. Leena. Head Clerk Shri. C.R. Rajesh Senior Clerk


247

7 Laalam Block Panchayat

Shri. Michael Sebastian President I/c Smt. Rani Jose Chairperson, Health &

Education Standing Committee Shri. P.A Sebastian Block Development Officer Shri. Tomichan.K. Joseph Assistant Engineer Shri. Nataraja Sundaram Assistant Engineer Shri. K.S. Babu Head Accountant Shri. Joby George Senior Clerk

COMMISSION SITTING IN IDUKKI DISTRICT ON 04.06.2015 Venue: Karimannoor Grama Panchayat Community Hall

Sl. No


1 Muttom Grama Panchayat

Smt. Beena George President Smt. Mercy Devasya Vice-President Smt. K.L. Ginitha Assistant Engineer Shri. M.G. Sunil Kumar Accountant

2 Devikulam Grama Panchayat

Smt. V. Kavitha Kumar President Smt. S. Mariammal Sasikumar

Vice-President

Shri. S.P. Vinukumar Secretary Shri. D. Anil Accountant

3 Kanchiyar Grama Panchayat

Smt. Shiji Sibi President Shri. Joy Thomas Vice-President Shri. Sabu John Secretary Shri. U.A. Pushpan Overseer

4 Kumali Grama Panchayat

Shri. V. Ponraj President Shri. A. Abdul Salam Chairman, Health and Education

Standing Committee Shri. M.P. Sasikumar Secretary Shri. Joseph Thomas Assistant Engineer Shri. M.S. Shihabudeen Accountant

6 Thodupuzha Muncipality

Shri. A.M. Harid Chairman Smt. Sheeja Jayan Vice-Chairman Shri. T.G. Ajesh Secretary Smt. C.S. Shiji Assistant Engineer Shri. C.B. Harikrishnan Accountant

7 Idukki District Panchayat

Shri. S. Babu Secretary I/c Smt.P.P.Haleema Executive Engineer Shri. S.R.Santhosh Head Accountant

8 Nedumkandam Block Panchayat

Shri. E.N Viswambharan Block Development Officer Smt. Ansamma Stephen Head Clerk Smt. Lissy Mathew Lower Division Clerk


248

COMMISSION SITTING IN ERNAKULAM DISTRICT ON 05.06.2015 & 06.06.2015

Venue: Leaders Chamber in Ernakulam District Panchayat Sl. No


1 Kumbalam Grama Panchayat

Shri. M.G. Sathyan President Shri. N.M. Mohanan Secretary I/c Smt. N.R. Sarada Assistant Engineer Shri. P.E. Shaju Accountant

2 Maradi Grama Panchayat

Shri. K.N. Sabu President Smt. Bindu George Vice-president Smt. Mary George Chairperson, Health and

Education Standing Committee Shri. Subhash.J. Mamalassery

Secretary

Shri. Basil Mathew Assistant Engineer Smt.V.U. Mumthas Accountant

3 Chottanikkara Grama Panchayat

Smt. K.T. Retnabhai Secretary Smt.P.K. Shailaja Assistant Engineer Smt. K.O. Geetha Accountant

4 Vengola Grama Panchayat

Smt. Shyni Shaji Vice-President Shri. T.P Eliaz Chairman, Health Standing

Committee Shri. Mohammed Siraj Secretary Smt. Bijimol Bhaskaran Assistant Engineer Smt. A.G. Vimala Devi Accountant

5 North Paravoor Municipality

Shri. H. Saji Secretary Smt. K.T. Manjubala Assistant Executive Engineer Shri. Dhaneesh Senior Clerk Shri. P.D. Sajan Senior Clerk

6 Ernakulam District Panchayat

Adv. Eldose P. Kunnampilli President Smt. Bindu George Vice-President Shri. K.K. Soman Chairman, Health and

Education Standing Committee Shri. K.K. AbdulRasheed Secretary Shri. T.V. Babu Finance Officer Smt. E.S. Jessy Executive Engineer

7 Pampakkuda Block Panchayat

Smt.Aysha Madhavan President Shri. Joseph Babu Vice-President Smt. Sheela Babu Chairperson, Health and

Education Standing Committee Shri. T.B. Meeran Kunju Secretary Smt. Sara Surya George Assistant Executive Engineer Shri. K.K. Sreekumar Head Accountant

8 Kochi Corporation Shri. V.R. Raju Secretary Shri. K.M. Varghese Superintendent Accounts Shri. V.V. Sudhan Accounts Officer Smt.V.A. Kamaladas Senior Clerk


249

COMMISSION SITTING IN KOZHIKODE DISTRICT ON 10.06.2015 & 12.06.2015 Venue: Collectorate Conference Hall Kozhikode

Sl. No


1 Thurayoor Grama Panchayat

Smt. O.P. Leela Vice-President Shri. E. Baburaj Secretary Shri. Santhosh Kumar Assistant Engineer Smt. K. Sajna Accountant

2 Thamarassery Grama Panchayat

Shri. K.V. Mohammed President

Shri. M.P. Sunil Kumar Secretary Smt.K.M. Mumthas Accountant Shri.U. Muhammed Haneefa

Overseer

3 Kayanna Grama Panchayat

Shri. A.M. Ramachandran President Shri. M. Rishikesan Chairman, Health and

Education Standing Committee Shri. P. Narayanan Secretary Shri. K. Aji Assistant Engineer Shri. P. Sathyan Accountant

4 Purameri Grama Panchayat

Adv. Manoj Aroor Vice-President Shri. P.T. Prasad Secretary Shri. C. Vijayakumar Accountant

5 Vadakara Municipality

Smt. . P.P. Ranjini Chairperson Shri. K.P. Balan Vice Chairman Smt. A.P. Prajitha Chairperson, Health Standing

Committee Shri. V.K. Rajan Secretary Smt. Seeja.N.P Assistant Engineer Shri. Suresh kumar.N Senior Clerk

6 Kunnamangalam Block Panchayat

Shri. V. Balakrishnan Nair President Smt. C. Muneerath Vice President Shri. P. Radhakrishnan Secretary Shri. M. Sanal Head Accountant Smt. Bini.S Assistant Engineer Shri. K.V.Sumoth Head Clerk

7 Kozhikode District Panchayat

Shri. R. Sasi Vice-President Smt. Rajanikant R. Balika Finance Officer Smt. V.D. Jalajamani Executive Engineer Shri. E.Shamil Junior Superintendent

8 Kozhikode Municipal Corporation

Shri. P.T. Abdul Latheef Deputy Mayor Smt. Janamma Kunchunny Chairperson, Health Standing

Committee Shri. B.K. Balaraj Secretary Smt. P. Lancelot Samuel Superintendent Shri. P.B. Vinodkumar Superintendent,Accounts

Officer (i/c) Shri. K. Shinemon Clerk


250

COMMISSION SITTING IN WAYANAD DISTRICT ON 11.06.2015 Venue: Collectorate Conference Hall Wayanad

Sl. No


1 Thirunelli Grama Panchayat

Shri. O.R. Kelu President Smt. Elizabeth Vice-President Shri. K. Sijith Chairman, Health and Education

Standing Committee Shri. Rajeevan Secretary Shri. T.V.Shinoj Asst. Engineer Shri. C. Sudheer Accountant

2 Meenamgadi Grama Panchayat

Shri. C. Assainar President Smt. Letha Sasi Vice President Shri. K.K. Ramankutty Chairman, Health & Education

Standing Committee Smt.M.R. Hemalatha Assistant Secretary Smt. K. Kavitha Assistant Engineer Smt. Shyni George Accountant

3 Vythiri Grama Panchayat

Smt. M. Rema President Shri.M.P. Krishnankutty Chairman, Health and Education

Standing Committee Smt. P.K. Indira Assistant Secretary Shri. Abdul Nazar Assistant Engineer Shri. P.G. Jayaprakash Clerk

4 Kaniyampatta Grama Panchayat

Smt. Rosily Thomas President Shri. K. Hamsa Vice President Shri. P. Ebrahim Secretary Shri. N.S. Prasanth Accounts Officer Smt.V.K. Rugmini Accountant Shri. Jenesh Jain Overseer

6 Kalpetta Municipality

Smt. K.K. Valsala Vice-chairperson Shri. A.P. Hameed Chairman, Health Standing Committee Shri. Lional Spadigam Municipal Engineer Shri. K.M. Mohanan Accountant Shri. P.G. Chandran Superintendent

7 PanamaramBlock Panchayat

Smt. Valsa Chacko President Shri. P.C. Majeed Block Development Officer Shri. C.K. Radhakrishnan

Head Accountant

Shri. K. Baburaj Assistant Executive Engineer 8 Wayanad District

Panchayat Shri. N.K. Rasheed President Smt. T. Ushakumari Vice-President Shri. D. Anil Secretary Shri. V.C. Rajappan Finance Officer Shri. K.C. Narayanan Junior Superintendent Smt. Komalavally Head Clerk Shri. Abdurahiman Technical Assistant (AE&E)


251

COMMISSION SITTING IN MALAPPURAM DISTRICT ON 17.06.2015 Venue: Collectorate Conference Hall in Malappuram


1 Thavanoor Grama Panchayat

Smt. Sajitha President Smt. Leela Viswanathan Chairperson, Health and

Education Standing Committee Shri. Abraham Samuel Asst. Secretary Shri. B.S. Pramod Accountant

2 Chungathara Grama Panchayat

Smt. Vijayamma Vice-President Shri. Paralty Ahmedkutty Chairman, Health and

Education Standing Committee Shri. P.B. Shaju Secretary Shri. K.J. Sunil Accountant

3 Makkarapparambu Grama Panchayat

Shri. P. Mohammed Master President Smt. K.M. Pathumma Kutty Vice President Shri. P.K. Syed Abu Thangal Chairman, Health and

Education Standing Committee Shri. C.P. Rajeevan Secretary Shri. P.M. Mujeebu Rahiman Assistant Engineer Shri.V.J. Joseph Accountant Shri. A. Mohammad Head Clerk

4 Elamkulam Grama Panchayat

Shri. Kunchi Raman President Smt. K. Ayisha Vice-President Smt. P. Anitha Chairperson, Health and

Education Standing Committee Shri. K.G. Manoj Assistant Engineer Shri. P. Suresh Head Clerk

5 Nannamukku Grama Panchayat

Smt. Reena Velayudhan President Shri. Muhammed Ashraf Vice-President Smt. T. Komalam Chairperson, Health and

Education Standing committee Shri. K.K. Rajan Secretary Shri. P.S. Premchand Senior clerk

6 Manjeri Municipality Smt. E.K. Visalakshi Vice-chairperson Shri. K.S. Muralidharan Nair Secretary Shri. K. Ummer Engineer Shri. V.T. Shajimon Senior Clerk

7 Vengara Block Panchayat

Smt. Sulaika President Smt. Kalliyath Rukhiya Chairperson, Health and

Education Standing Committee Shri. B. Sreebash Block Development Officer Shri. P.B. Adarsh Assistant Engineer Shri.K.T. Anildas Assistant Engineer

8 Malappuram District Panchayat

Shri. Ummer Arakkal Member Shri. A. Abdul Latheef Secretary Shri. R.A. Sudharmaraj Deputy Executive Engineer Shri.N.J. Antony Head Clerk Shri. V. Sajeesh Senior Clerk


252

COMMISSION SITTING IN THRISSUR DISTRICT ON 18.06.2015 Venue: District Planning Bhavan in Thrissur Collectorate


1 Orumanayoor Grama Panchayat

Smt. E.T. Philomena President Shri. V.K. Chandran Vice-President Smt. K.V. Latha Secretary Shri. C.N. Nikhil Raj Assistant Engineer

2 Athirappally Grama Panchayat

Shri. Baby.K.Thomas President Shri. T.G. Saji Secretary(i/c) Shri. K.N. Sunil Accountant

3 Vallachira Grama Panchayat

Shri.K. Reveendranadhan President Smt. Kavitha Jose Vice-President Shri. T.K. Mohanan Chairman, Health and Education

Standing Committee Smt. P.B. Usha Secretary Smt. M.J. Jincy Assistant Engineer Shri. V.P. Pratheesh Accountant

4 Manaloor Grama Panchayat

Smt. Siji Mohandas Vice-President Smt. Padmini Sathyan Chairperson, Health and Education

Standing Committee Shri. N.R. Jayan Secretary Smt. M.M. Sameera Assistant Engineer Shri. B.K. Raju Accountant

5 Thrissur Corporation Smt. P.V. Sarojini Deputy Mayor Shri. K. Gireesh Kumar Chairman,Health Standing

Committee Shri. K.M. Basheer Secretary Shri. P.K. Abdul Majeed Deputy Secretary Shri. N.M. Nahas Superintending Engineer Smt. C.C. Jeesis Revenue Officer Shri. K.A. Jose Accounts Officer Shri. T.K. Upendran Health Supervisor Shri. M. Pradeep Kumar Senior Clerk Smt. A.D. Ranjini Senior Clerk Shri. P. Unnikrishnan Senior Clerk

6 Kunnamkulam Municipality

Smt. Saramma Mathew Vice-Chairman Shri. N. Sasikumar Secretary Shri. Sreekumar Accountant

7 Thrissur District Panchayat

Shri. C. Sreekumar President Smt. Leela Subramanian Vice-President Shri. M.J. Prince Secretary Shri. A.J. Varghese Finance Officer Shri. C.G. Peter Assistant Executive Engineer Shri. M.S. Sabu Assistant Executive Engineer Shri. T. Kinsboy Head Clerk Shri. Jyothi.T. George Senior Clerk

7 Vellangallur Block Panchayat

Smt. Alice Thomas President Shri. E.V. Sajeev Vice-president Smt. Chellamma Narayanan Chairperson, Health and Education

Standing Committee Smt. P.N. Ayana Secretary Shri. Ivin Godvin Disilva Assistant Engineer


253

COMMISSION SITTING IN PALAKKAD DISTRICT ON 19.06.2015 Venue: District Panchayat Hall Palakkad

Sl. No


1 Akathethara Grama Panchayat

Smt. Valsala Chandran President Shri. K.K.Sureshkumar Vice President Smt.P. Parvathy Chairperson, Health and Education

Standing Committee Shri. V. Kaladharan Secretary Shri. V. Krishnan Sr. Clerk

2 Polpully Grama Panchayat

Smt. V. Pankajavally Vice-President Smt. M. Anitha Chairperson, Welfare Standing Committee Shri. K. Ajith Secretary Shri.A. Zainulabidheen Assistant Engineer Shri. S. Aji Accountant

3 Tharoor Grama Panchayat

Smt. S. Anitha President Smt. A. Pankajam Chairperson, Health and Education

Standing Committee Shri. K.C. Parameswaran Chairman, Welfare Standing Committee Smt. Prakasini Sundaran Chairperson, Development Standing

Committee Shri. K. Sureshkumar Secretary Shri. P. Gopalakrishnan Assistant Engineer Shri. P. Jagadeesh Accountant

4 Koppam Grama Panchayat

Smt. M. Vijayalakshmi Secretary Shri. H.K. Sunil Accountant

5 Representatives of Grama Panchayats

Shri. S. Manoj Secretary, Alathur Grama Panchayat Shri. P. Saithalevi Secretary, Pookottukavu Grama Panchayat Shri. N.N. Muhamad Kasim Secretary, Pattanchery Grama Panchayat Shri. N.M. Hasson Mohammed

Secretary, Perambra Grama Panchayat

Shri. A. Chenthamarakshan

Secretary, Vadakarappathy Grama Panchayat

Shri. C.T. Mohan Secretary, Kuzhalmantham Grama Panchayat

Shri. A. Sreekumar Secretary, Marutharod Grama Panchayat Shri. N. Muraleedaran Standing Committee Chairman,

Pudussery Grama Panchayat Smt. K.N. Sreedevi President, Pudussery Grama Panchayat Shri. M.P. Devidasan Secretary, Pudussery Grama Panchayat Shri. V.V. Kuttikrishnan President, Erumiyoor Grama Panchayat Shri. Kumaran President, Vadakkanchery Grama

Panchayat Shri. I.Ali Secretary, Vadakkanchery Grama

Panchayat Smt. T.M. Jameela President, Alathur Grama Panchayat Shri. T.Kannan Secretary, Kizhakkanchery Grama Panchayat

5 Mannarkadu Block Panchayat

Smt. P.G. Prasannakumary Block Development Officer Shri. N. Arunkumar Head Accountant Shri.K. Saseedharan.K Clerk


254

6 Shornur Municipality

Shri. K. Muraleedaran Chairman Shri. L.S. Saji Secretary Shri. K. Regerza Upper Division Clerk

7 Palakkad District Panchayat

Shri. T.N Koudamuthan President Shri. P. Asok Kumar Chairman, Health and Education

Standing Committee Shri. T.S. Majeed Secretary Shri. V.S. Zakir Hussain Finance Officer Shri. P.S. Baburaj Executive Engineer Smt.K. Kanchana Junior Superintendent Smt. K. Jeeja Head Clerk Shri. M. Madhu Senior Clerk Shri. Pradeesh Senior Clerk

COMMISSION SITTING IN KASARGOD DISTRICT ON 25.06.2015

Venue: Mini Conference Hall, Collectorate, Kasaragod Sl.No Name of Local Body Name of participants Designation 1 Manjeswaram Grama

Panchayat Shri. Mushrath Jahan President Smt. K. Prashanthi Chairperson, Health and Education

Standing Committee Shri. M. Dhananjayan Secretary Shri. K. Jobby Assistant Engineer Shri. M.M. Ashokan Accountant

2 Kinanoor Karinthalam Grama Panchayat

Shri. K. Lekshmanan President Smt. V.V. Rethnavathi Vice-President Smt.A. Vidhubala Chairperson, Health and Education

Standing Committee Shri. K. Vinod Kumar Secretary Shri. Ramesan Kuruvattil Assistant Engineer Shri. C.A. Saseendran Accountant Shri. N.T. Binoy Overseer

3 Uduma Grama Panchayat

Smt. K. Kasthuri Teacher President Shri. A. Balakrishnan Vice-President Smt. M. Prameela Chairperson, Health & Education

Standing Committee Shri. V. Sukumaran Secretary Smt. T.V. Remya Assistant Engineer

4 Pilicode Grama Panchayat

Smt. A.V. Remani President Shri. T.V. Sreedharan Vice-President Smt. K. Padmavathy Chairperson, Health & Education

Standing Committee Shri. V.K. Ramachandran Secretary Shri. V. Sunilkumar Assistant Engineer

5 Kasaragod Municipality Shri. E. Abdul Rahiman Chairman, Finance Standing Committee

Shri. K.P. Vinayan Municipal Secretary Smt. K. Sivakaladevi Superintendent Shri. G. Gangadharan PWO II Shri. P. Narayanan Nair Accountant Shri. Aneesh Upper Division Clerk


255

6 Karadukka Block Panchayat

Shri. B.M. Pradeep President Smt. M. Mini Vice-President Shri. C.K. Kumaran Vice- Chairman Smt. P. Omana Chairperson, Health and Education

Standing Committee Shri. B.T. Sugunan Joint Block Development Officer

7 Kasaragod District Panchayat

Adv. P.P. Syamala Devi President Sri. K.S. Kuriakose Vice President Shri. E.P Rajamohan Secretary Smt. R.S. Sheeja Junior Superintendent Shri. T.K. Saji Assistant Executive Engineer Shri. M.A. Viswanadhan Assistant Engineer Shri. Babu.K Senior Clerk

COMMISSION SITTING IN KANNUR DISTRICT ON 26.06.2015 Venue: Collectorate Conference Hall, Kannur


1 New Mahi Grama Panchayat

Smt. P. Sreeja President Shri. A.V. Kadar Master Vice-President Shri. A.V. Chandradasan Chairman, Health and Education

Standing Committee Smt. N.V. Sujatha Secretary(i/c) Smt. K.P. Nisha Accountant

2 Malappattam Grama Panchayat

Smt. C. Sudhamani President Shri. K.C. Balakrishnan Vice-President Smt. N. Vanaja Chairperson, Health Standing

Committee Shri. T.P. Unnikrishnan Secretary Smt. K.V. Bindhya Assistant Engineer(Additional

Charge) 3 Pariyaram Grama

Panchayat Smt. K. Savithri President Shri. T. Sahadevan Vice-President Shri. Shaji Joseph Secretary Smt. K. Vaheeda Assistant Engineer Shri. Anilkumar Padacheri

Accountant

4 Aaralam Grama Panchayat

Shri. V.T. Thomas President Smt. Leelamma Thomas Vice-President Shri. P.V. Kunjikannan Chairman, Health and Education

Standing Committee Shri. V. Babu Joseph Secretary Smt. N.K. Manjula Assistant Engineer Shri. K.G. Santhosh Accountant

5 Payyannur Municipality

Smt. K.V. Lalitha Chairperson Shri. K.K. Gangadharan Vice-Chairman Smt. M. Vanaja Chairperson, Standing Committee Shri. G. Sheri Municipal Secretary Shri. C.V. Chandran Assistant Engineer Shri. U. Venugopalan Senior Clerk


256

6 Edakkad Block Panchayat

Smt. V.K. Prekasini President Shri. M. Gangadharan Vice-President Smt. V.K. Ajitha Chairperson, Health and

Education Standing Committee Shri. D. Shince Secretary Shri. Manoj Kumar Assistant Executive Engineer Shri. C.V. Mohanan Assistant Engineer Shri. C. Remesan Head Accountant

7 Kannur District Panchayat

Prof. K.A. Sarala President Shri. M.K. Sreejith Secretary Shri. K. Sajeevan Finance Officer Smt. K.P.Neethu Assistant Executive Engineer Shri. M. Shihab Junior Superintendent Shri. K. Sreenivasan Head Clerk Smt. N.K. Sandhia Senior Clerk

COMMISSION SITTING IN PATHANAMTHITTA DISTRICT ON 29.06.2015

Venue: Collectorate Conference Hall, Pathanamthitta Sl. No


1 Ranni-Perunad Grama Panchayat

Shri. V.N. Sudhakaran President Shri. T. Lalithan Chairman, Health and Education

Standing Committee Shri. V. Ranganath Secretary Shri. C.G. Suresh Accountant

2 Eraviperoor Grama Panchayat

Adv. Rajeev President Smt. C. Bijimol Vice-President Smt. Santhamma Kuttappan

Chairperson, Health and Education Standing Committee

Smt. S. Sujakumari Secretary Shri. R. Ashok Assistant Engineer

3 Kalanjoor Grama Panchayat

Smt. Remany Sreedhar President Shri. A. Hashim Secretary Smt. Mary John Accountant

4 Mallappally Grama Panchayat

Smt. Mary Thomas President Shri. K.G. Sabu Vice-President Smt. Anitha Chacko Chairperson, Health and

Education Standing Committee Shri. T. Dileep Kumar Secretary Smt. N.S. Rajavally Assistant Engineer Shri. T. Arnold Russel Accountant

5 Thiruvalla Municipality

Shri. Satheeshbabu. Vice-Chairman Shri. K. Premachandran Secretary Smt. Renji Assistant Executive Engineer Shri. Shajihan Rawther Assistant Engineer Shri.P.N. Rajan Superintendent Smt. P.P.Ancy Senior Clerk


257

6 Pulikkeezhu Block Panchayat

Smt. Annamma Abraham Vice-President Shri. K.J. Sudhakaran Block Development Officer Shri. Jipson Jose Assistant Engineer Shri. N. Venugopal Accountant

7 Pathanamthitta District Panchayat

Shri. G. Anilkumar Secretary Shri. P.V. Jayan Finance Officer Shri. P.J. Ajayakumar Executive Engineer Smt. S. Sajinimol Senior Clerk

COMMISSION SITTING IN ALAPPUZHA DISTRICT ON 30.06.2015

Venue: Collectorate Conference Hall, Alappuzha Sl. No


1 Chennampallippuram Grama Panchayat

Smt. Sasikala President Smt. P.C. Sinimon Vice-President Smt. Mallika Suresh Chairperson, Health and

Education Standing Committee

Shri. P.M. Shaji Secretary Shri. T.A. Joseph Overseer

2 Purakkad Grama Panchayat Shri. V.E Madhu President Smt. Jayasree Chandhu Vice-President Shri. Imthiyas Ahammed Secretary Smt. J. Anjali Accountant

3 Muttar Grama Panchayat Smt. Laila Raju President Shri. P.V. Sukumaran Vice-President Shri. A. Shafi Secretary Smt. R. Asha Raj Assistant Engineer

4 Alappuzha Municipality Smt. Mercy Diana Mucedo

Chairperson

Shri. B. Ansari Vice-Chairman Smt. M.G. Sathidevi Chairperson, Health Standing

Committee Shri. Arun Rangan Secretary Shri. M.S. Manoj Kumar Assistant Engineer Shri. A. Najeer Superintendent Shri. G. Chandrasenan Chief Accountant Shri. K.S. Prasanth Kumar

Accounts clerk

5 Vallikunnam Grama Panchayat

Smt. B. Rajalekshmi President Smt. S. Suma Assistant Engineer Shri. K.V. Yogeendradeva Assistant Secretary

6 Kanjikuzhi Grama Panchayat

Smt. T. Manikutty Vice-President Shri. M.P. Rajan Nair Secretary Smt. K. Sathi Head Accountant

7 Alappuzha District Panchayat

Smt. Prathibha Hari President Shri. Thampi Mettuthara Vice-President Shri. Issac Raju Secretary


258

Shri. A. Noushad Finance Officer Shri. G. Vishnu Kumar Executive Engineer Shri. B. Sethu Divisional Accountant Shri. Anvar Rahiman Head Clerk Shri. Praveen Antony Senior Clerk

COMMISSION SITTING IN THIRUVANANTHAPURAM DISTRICT ON 03.07.2015 Venue: Office of the Chairman, 5th State Finance Commission, DPC Building,

Kerala University Campus, Kerala Sl. No Name of Local Body Name of participants Designation

1 Kadinamkulam Grama Panchayat

Shri. R. Surendran Vice-President Smt. Nassema Kabeer Chairperson, Education

Standing Committee Smt. A. Amina Beevi Secretary Smt. S. Jyothi Assistant Engineer

2 Amboori Grama Panchayat

Smt. Lucy Manikutty President Shri. Mohana Kumaran Nair Secretary Shri. R.K. Sreerag Assistant Engineer

2 Cherunniyoor Grama Panchayat

Shri. N. Nava Prakash Vice-President Shri. V. Anilkumar Secretary Smt. . S. Sasikala Chairperson, Health and


Shri. Y. Afzal Assistant Engineer Shri. H. Nazar Accountant

3 Karode Grama Panchayat

Smt. C. Ruby President Shri. C. Sreekumaran Nair Secretary Shri. M. Gopakumar Junior Superintendent

4 Nedumangad Municipality

Smt. V.A. Nalinakumary Chairperson, Health Standing Committee

Shri. S.Jahamgeer Secretary Shri. S. Sunil Kumar Accountant

5 Thiruvananthapuram District Panchayat

Smt. M. Subaida Teacher Chairperson, Health and Education Standing Committee

Shri. Chandrasekharan Nair Secretary Shri. D. Jagadeesh Finance Officer Shri. K. Krishna Kumar Senior Clerk

6 Kilimanoor Block Panchayat

Adv. Thajideen Ahammed President Smt. T.V. Beena Chairperson, Health and


Shri. N. Hari Secretary Shri. V.R. Gireesh Assistant Executive Engineer


259

7 Thiruvananthapuram Municipal Corporation

Shri. M. Nizarudheen Secretary Shri. S. Sivakumar Executive Engineer Smt. K. Padma Kumari Accounts Officer

APPENDIX- 1.10 Name of District, Block and Grama Panchayats selected for sample study

Sl. No

District Panchayat Block Panchayat Grama Panchayat

1 Kasaragod Karadukka Kinanoor-Karinthalam Manjeswaram Pilicode Uduma

2 Kannur Edakkad Aaralam Malappattam New Mahi Pariyaram

3 Wayanad Panamaram Kaniyampatta Meenangadi Thirunelli Vythiri

4 Kozhikode Kunnamangalam Kayanna Purameri Thamarasseri Thurayoor

5 Malappuram Vengara Chungathara Elamkulam Makkaraparambu Nannamukku Thavanoor

6 Palakkad Mannarkad Akathethara Koppam Polpulli Tharoor

7 Thrissur Vellangalloor Athirappalli Manaloor Orumanayoor Vallachira

8 Ernakulam Pambakkuda Chottanikkara Kumbalam Maradi

9 Idukki Devikulam Kanchiyar Kumali Muttom

10 Kottayam Laalam Meenadom Mundakkayam Ramapuram Velloor


260

11 Pathanamthitta Pulikezhu Eraviperoor Kalanjoor Mallappally Ranni-Perunad

12 Alappuzha Kanjikkuzhi Chennampallippuram Muttar Purakkad Vallikunnnam

13 Kollam Vettikkavala Adichanellore Neendakara Thenmala West Kallada

14 Thiruvananthapuram Kilimanoor Amboori Cherunniyoor Kadinamkulam Karode


261

APPENDIX-1.11 Name of Municipalities and Municipal Corporations selected for sample study

Sl. No

Name of Municipality Name of Municipal Corporation

District to which it belongs

1 Kasaragod Kasaragod 2 Payyannoor Kannur 3 Kalpatta Wayanad 4 Vadakara Kozhikode Kozhikode 5 Manjeri Malappuram 6 Shornur Palakkad 7 Kunnamkulam Thrissur Thrissur 8 North Paravoor Kochi Ernakulam 9 Thodupuzha Idukki

10 Kottayam Kottayam 11 Thiruvalla Pathanamthitta 12 Alappuzha Alappuzha 13 Karunagappally Kollam Kollam 14 Nedumangad Thiruvananthapuram Thiruvananthapuram


262

APPENDIX-1.12 List of Participants in the meeting held on 04/05/2015 and 25/05/2015 with Panchayat and Municipal Corporation officials in the Office of the Chairman, 5th State Finance Commission

Sl. No Date Name and Designation Local Government/

Department

1

04-05-2015

Shri. V. Anilkumar, Secretary Cherunniyur Grama Panchayat

Shri. M. Gopakumar, Junior Superintendent Karode Grama Panchayat Smt. C. Aswathy Sundar, Municipal Finance Officer

Thiruvananthapuram

Municipal Corporation Smt. K. Padmakumari, Accounts Officer Shri. K. Narayanan, Senior Clerk

2

25-05-2015

Shri. B. Sreekumar, Senior Finance Officer Directorate of Panchayats Shri. A. Abdul Jameel, Senior Superintendent

Shri. Sajith Nazar, Senior Clerk


263

APPENDIX 1.13 Consultation on the ToR of the State Finance Commission with representatives of Panchayat

Associations on 17/09/2015 at the Office of the Chairman, DPC Building, Thiruvananthapuram

Sl. No

Name of participants Name of Organisation

1 Shri. P.T. Mathew President, Grama Panchayat Presidents’ Association

2 Shri. M.C. Muhammed Haji Secretary, Block Panchayat Presidents’ Association


264

APPENDIX 1.14 Discussion on the Terms of Reference of the State Finance Commission with representatives

of political parties on 19/09/2015 at Mascot Hotel, Thiruvananthapuram Participants

1) Dr. T.M. Thomas Isaac, Communist Party of India (Marxist)

2) Shri. Elamaram Karim, Communist Party of India (Marxist)

3) Shri. K. Prakash Babu, Communist party of India

4) Shri. V.D. Satheesan, Indian National Congress

5) Adv. Johnson Abraham, Indian National Congress

6) Adv. Padmakumar, Bharatheeya Janata Party

7) Shri. Thomas Chazhikkadan, Kerala Congress(M)

8) Shri. Kutty Ahammed Kutty, Muslim League

9) Shri. Varkala. B. Ravikumar, Nationalist Congress Party

10) Dr. Varghese George, Janata Dal (United)

11) Shri. Shaik P. Haris, Janata Dal (United)

12) Dr. Stephan Panikulangara, National Secular Conference

13) Shri. P.M. Sunny, National Secular Conference

14) Shri. M.K. Manojkumar, Social Democratic Party of India

15) Shri. P.K. Usman, Social Democratic Party of India

16) Shri. P. Ismail, Welfare Party, Kerala

17) Shri. Chempazhanthi Sreekumar, Secular National Dravida Party, Kerala

18) Shri. S. Aravindakshan Thampi, Secular National Dravida Party

19) Shri. Palayam Rajan, Congress(S)

20) Adv. K.V. Manojkumar, Congress (S)

21) Dr. Katavil Chandran, Rashtriya Lok Samatha Party

22) Shri. R. Rajesh, Rashtriya Lok Samatha Party

23) Adv. Peroorkkada Harikumar, Sivasena


265

APPENDIX 1.15 Discussion with Vice Chairman, members and officials of State Planning Board on 11-12-2015 at

State Planning Board Participants

1) Shri K.M. Chandrasekhar, Vice Chairman, State Planning Board

2) Shri C.P. John, Member, State Planning Board

3) Dr Alok Sheel, Member Secretary, State Planning Board

4) Dr. D. Narayana, Technical Advisor, State Planning Board

5) Shri S. Divakaran Pillai, SPAO

6) Dr. P. Rajasekharan, Chief (Agriculture), State Planning Board

7) Dr. V. Santhosh, Chief (Perspective Planning)

8) Smt Shila Unnithan, Chief (Social Service),

9) Smt Michel Nirmala D.I., J.D., State Planning Board

10) Shri Joy N.R, Chief, I&I Division, State Planning Board

11) Smt N. Prasannakumary, Chief (O/C), Decentralised Planning Division, State

Planning Board

5th SFC

1) Dr. B.A. Prakash, Chairman, 5th SFC

2) Dr. V.K. Baby, Member, 5th SFC

3) Shri T.K. Soman, Secretary, 5th SFC

Appendix 4.1

266

PROJECTION UNDER BASELINE SCENARIO Appendix 4.1

Balance from Current Revenues (BCR) ₹ in crore-Base Line

2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

BE 2015-16

Reassessed 2016-17 2017-18 2018-19 2019-20 2020-21

Actuals Pre Actual

Projections

I. NON PLAN REVENUE RECEIPTS (1 to 4) 17184 19643 22414 24521 29285 35734 41773 46718 51886 73044 66398 75175 82975 92552 105732 120316

1 Share in Central Taxes 3212 4052 4276 4399 5142 5990 6841 7469 7926 13122 13122 16711 19308 22336 25869 29749

2 State's Own Tax Revenue 11942 13669 15990 17625 21722 25719 30077 31995 35232 45428 38974 43132 47751 52885 58591 64933

2.1 Sales Tax 8563 9372 11377 12771 15833 18939 22511 24885 27908 34712 31062 34572 38478 42826 47666 53052

2.2 Stamps & Registration 1520 2028 2003 1896 2552 2987 2938 2593 2659 4311 2872 3101 3350 3618 3907 4219

2.3 Motor Vehicle's Tax 708 853 937 1131 1331 1587 1925 2161 2365 3087 2623 2909 3226 3577 3967 4400

2.4 Excise 953 1169 1398 1515 1700 1883 2314 1942 1777 2601 1813 1849 1886 1923 1962 2001

2.5 Others 198 247 275 312 306 323 389 414 523 717 606 701 812 940 1089 1261

3 State's Own Non Tax Revenues 938 1210 1559 1852 1931 2592 4199 5575 7284 8931 8739 10527 12725 15431 18765 22876

3.1 Lotteries (Gross) 236 325 481 624 571 1283 2674 3796 5587 6367 6928 8591 10652 13209 16379 20310

3.2 Forest 175 154 224 273 274 221 237 330 300 469 345 397 456 525 603 694

3.3 Others 527 730 855 955 1085 1089 1288 1449 1397 2095 1467 1540 1617 1698 1783 1872

4 Grants from Centre 1092 712 589 645 490 1433 657 1679 1444 5563 5563 4806 3190 1900 2507 2758

II. NON PLAN REVENUE EXPENDITURE (5 to 8) 18516 22614 25012 26953 30469 40717 46640 53412 61464 70450 75552 83471 94698 107539 122240 139087

5 Salaries 6317 7351 8801 9350 10618 15403 16600 18583 20728 25741 25923 27997 31357 35120 39334 44054

6 Interest Payments 4190 4330 4660 5292 5690 6294 7205 8265 9770 10952 11547 12873 14367 16047 17939 20068

7 Pension Payments 3295 4925 4686 4706 5767 8700 8867 9971 11253 13172 15687 16471 18448 20662 23141 25918

8 Non Plan Transfer to Local Bodies 1911 2099 2265 2467 2778 3389 4016 4971 6398 6493 6493 7142 7857 8642 9506 10457

9 Others 2804 3910 4600 5138 5616 6931 9953 11621 13318 14092 15902 18987 22670 27068 32319 38589

Balance from Current Revenue (BCR) -1332 -2972 -2598 -2432 -1184 -4983 -4867 -6694 -9578 2594 -9153 -8296 -11723 -14987 -16508 -18771


267


Plan Resources Projected : Baseline Scenario (₹ in Crore) Items 2015-16

Reassessed 2016-17 2017-18 2018-19 2019-20 2020-21

1 BCR -9153 -8296 -11723 -14987 -16508 -18771

2 Borrowing 15605 16531 18606 20941 23569 26528

3 MCR (a+b-c) -3133 -1205 -1471 -1797 -2196 -2684

a Public Account (Net) 0 0 0 0 0 0

b Loan and Advances (Net) -232 -305 -391 -501 -641 -818

c Non Plan Capital Outlay 2901 900 1080 1296 1555 1866

4 Plan Grants 4383 4821 5303 5834 6417 7059

5 Contribution of LSG's 4800 5280 5808 6389 7028 7730

6 Contribution of KSEB 1350 1485 1633.5 1797 1977 2174

7 Plan Resources 13852 18616 18156 18176 20286 22036

Appendix 4.1

268


Fiscal Indicators : Baseline Scenario (₹ in Crore)

Item 2015-16

Reassessed 2016-17 2017-18 2018-19 2019-20 2020-21

Forward Estimates A Revenue Receipts (RR) 70781 79996 88278 98386 112149 127375

1 Own tax revenue 38974 43132 47751 52885 58591 64933 2 Non Tax Revenue 8739 10527 12725 15431 18765 22876 3 Resources from Centre 23068 26337 27801 30070 34793 39566

B Non Debt Capital Receipts 199 242 293 355 430 522 C Revenue Expenditure 80943 91767 102198 114532 130137 147578 D Capital Expenditure 5615 4960 4926 5082 5926 6738

1 Capital Outlay 5211 4455 4294 4293 4940 5506 2 Loan disbursements 404 505 631 789 986 1233

E Revenue Deficit (+) / Surplus (-) 10162 11770 13920 16147 17989 20204 F Fiscal Deficit (+) / Surplus (-) 15578 16489 18553 20874 23485 26421 G Primary Deficit (+) / Surplus (-) 4031 3616 4186 4826 5545 6352 H Debt Stock 145009 161498 180051 200925 224409 250830 I GSDP (at Factor Cost) 489576 551025 620187 698029 785642 884252

I Interest / RR (%) 16.31 16.09 16.27 16.31 16.00 15.76 II Debt / RR (%) 204.87 201.88 203.96 204.22 200.10 196.92 III RD / RR (%) 14.36 14.71 15.77 16.41 16.04 15.86 IV RD/GSDP (%) 2.08 2.14 2.24 2.31 2.29 2.28 V RD/FD (%) 65.23 71.38 75.03 77.35 76.60 76.47 VI FD/GSDP (%) 3.18 2.99 2.99 2.99 2.99 2.99

VII Debt Stock/GSDP (%) 29.62 29.31 29.03 28.78 28.56 28.37 VIII Nominal GSDP Growth Rate (%) -1.47 12.55 12.55 12.55 12.55 12.55

IX Average Interest Rate (%) 8.44 8.40 8.41 8.42 8.44 8.45 X Domar Gap -9.91 4.15 4.14 4.13 4.12 4.11


269

LONG TERM TREND BASED PROJECTION

Appendix 4.4 Balance from Current Revenues (BCR) ₹ in crore-Long Term Trend based Projection

2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 BE

2015-16 Reassessed

2016-17 2017-18 2018-19 2019-20 2020-21

Actuals

Pre Actual

Projections

I. NON PLAN REVENUE RECEIPTS (1 to 4)

17184 19643 22414 24521 29285 35734 41773 46718 51886 73044 66398 77192 87537 100295 117420 136865

1 Share in Central Taxes 3212 4052 4276 4399 5142 5990 6841 7469 7926 13122 13122 16711 19308 22336 25869 29749

2 State's Own Tax Revenue 11942 13669 15990 17625 21722 25719 30077 31995 35232 45428 38974 45087 52182 60416 69976 81076

2.1 Sales Tax 8563 9372 11377 12771 15833 18939 22511 24885 27908 34712 31062 36187 42158 49114 57217 66658

2.2 Stamps & Registration 1520 2028 2003 1896 2552 2987 2938 2593 2659 4311 2872 3262 3706 4210 4783 5433

2.3 Motor Vehicle's Tax 708 853 937 1131 1331 1587 1925 2161 2365 3087 2623 3040 3523 4083 4733 5485

2.4 Excise 953 1169 1398 1515 1700 1883 2314 1942 1777 2601 1813 1912 2017 2128 2245 2369

2.5 Others 198 247 275 312 306 323 389 414 523 717 606 686 777 881 998 1131

3 State's Own Non Tax Revenues 938 1210 1559 1852 1931 2592 4199 5575 7283.69 8931 8739 10589 12857 15643 19068 23282

3.1 Lotteries (Gross) 236 325 481 624 571 1283 2674 3796 5587 6367 6928 8591 10652 13209 16379 20310

3.2 Forest 175 154 224 273 274 221 237 330 300 469 345 363 382 402 423 445

3.3 Others 527 730 855 955 1085 1089 1288 1449 1397 2095 1467 1635 1823 2033 2267 2527

4 Grants from Centre 1092 712 589 645 490 1433 657 1679 1444.3 5563 5563 4806 3190 1900 2507 2758

II. NON PLAN REVENUE EXPENDITURE (5 to 8)

18516 22614 25012 26953 30469 40717 46640 53412 61464 70450 75352 81787 92397 104522 118523 134757

5 Salaries 6317 7351 8801 9350 10618 15403 16600 18583 20728 25741 25923 26379 28635 30932 33342 35868

6 Interest Payments 4190 4330 4660 5292 5690 6294 7205 8265 9770 10952 10867 12116 13522 15103 16884 18888

7 Pension Payments 3295 4925 4686 4706 5767 8700 8867 9971 11253 13172 15687 16001 17601 19361 21297 23427

8 Non Plan Transfer to Local Bodies 1911 2099 2265 2467 2778 3389 4016 4971 6398 6493 6493 7142 7857 8642 9506 10457

9 Others 2804 3910 4600 5138 5616 6931 9953 11621 13318 14092 16381 20149 24783 30483 37494 46118

Balance from Current Revenue (BCR) -1332 -2972 -2598 -2432 -1184 -4983 -4867 -6694 -9578 2594 -8953 -4595 -4860 -4226 -1103 2107

Appendix 4.1

270

LONG TERM TREND BASED PROJECTION Appendix 4.5

Plan Resources : Long Term Trend based Projection (₹ in Crore)

Items 2015-16

Reassessed 2016-17 2017-18 2018-19 2019-20 2020-21

1 BCR -8953 -4595 -4860 -4226 -1103 2107

2 Borrowing 15605 16531 18606 20941 23569 26528

3 MCR -3133 -1205 -1471 -1797 -2196 -2684




4 Plan Grants 4383 4821 5303 5834 6417 7059



7 Plan Resources 14052 22317 25019 28937 35692 42914


271

LONG TERM TREND BASED PROJECTION Appendix 4.6

Fiscal Indicators : Long Term Trend based Projection (₹ in Crore)

Item 2015-16

Reassessed 2016-17 2017-18 2018-19 2019-20 2020-21





E Revenue Deficit (+) / Surplus (-) 10102 10660 11861 12918 13367 13940 F Fiscal Deficit (+) / Surplus (-) 15578 16489 18553 20874 23485 26421 G Primary Deficit (+) / Surplus (-) 4710 4373 5031 5770 6601 7533 H Debt Stock 145009 161498 180051 200925 224409 250830

I GSDP (at Factor Cost) 489576 551025 620187 698029 785642 884252

I Interest / RR (%) 15.35 14.77 14.56 14.23 13.63 13.12 II Debt / RR (%) 204.87 196.92 193.94 189.32 181.21 174.28 III RD / RR (%) 14.27 13.00 12.78 12.17 10.79 9.69 IV RD/GSDP (%) 2.06 1.93 1.91 1.85 1.70 1.58 V RD/FD (%) 64.85 64.65 63.93 61.89 56.92 52.76 VI FD/GSDP (%) 3.18 2.99 2.99 2.99 2.99 2.99 VII Debt Stock/GSDP (%) 29.62 29.31 29.03 28.78 28.56 28.37 VIII Nominal GSDP Growth Rate (%) -1.47 12.55 12.55 12.55 12.55 12.55 IX Average Interest Rate (%) 7.95 7.91 7.92 7.93 7.94 7.95 X Domar Gap -9.42 4.65 4.63 4.62 4.61 4.60

Appendix 4.1

272

PROJECTION BASED ON MINIMUM BUOYANCY IN SOTR Appendix 4.7

Balance from Current Revenues (BCR) ₹ in crore- Minimum Buoyancy in SOTR

2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

2015-16 Reassessed

2016-17 2017-18 2018-19 2019-20 2020-21

Actuals

Pre Actual

Projections

I. NON PLAN REVENUE RECEIPTS (1 to 4)

17184 19643 22414 24521 29285 35734 41773 46718 51886 67054 76506 85109 95639 109942 125849

1 Share in Central Taxes 3212 4052 4276 4399 5142 5990 6841 7469 7926 13122 16711 19308 22336 25869 29749

2 State's Own Tax Revenue 11942 13669 15990 17625 21722 25719 30077 31995 35232 39630 44382 49709 55681 62377 69885

2.1 Sales Tax 8563 9372 11377 12771 15833 18939 22511 24885 27908 31397 35164 39384 44110 49403 55331

2.2 Stamps & Registration 1520 2028 2003 1896 2552 2987 2938 2593 2659 3084 3547 4079 4691 5395 6204

2.3 Motor Vehicle's Tax 708 853 937 1131 1331 1587 1925 2161 2365 2637 2927 3249 3606 4003 4443

2.4 Excise 953 1169 1398 1515 1700 1883 2314 1942 1777 1937 2111 2301 2508 2734 2980

2.5 Others 198 247 275 312 306 323 389 414 523 575 633 696 766 842 927

3 State's Own Non Tax Revenues 938 1210 1559 1852 1931 2592 4199 5575 7283.69 8739 10608 12902 15721 19189 23457

3.1 Lotteries (Gross) 236 325 481 624 571 1283 2674 3796 5587 6928 8591 10652 13209 16379 20310

3.2 Forest 175 154 224 273 274 221 237 330 300 345 353 360 368 376 385

3.3 Others 527 730 855 955 1085 1089 1288 1449 1397 1467 1665 1889 2144 2434 2762

4 Grants from Centre 1092 712 589 645 490 1433 657 1679 1444.3 5563 4806 3190 1900 2507 2758


18516 22614 25012 26953 30469 40717 46640 53412 61464 74872 83169 93790 105768 119674 132973

5 Salaries 6317 7351 8801 9350 10618 15403 16600 18583 20728 25923 26379 28635 30932 33342 35868

6 Interest Payments 4190 4330 4660 5292 5690 6294 7205 8265 9770 10867 12116 13522 15103 16884 18888

7 Pension Payments 3295 4925 4686 4706 5767 8700 8867 9971 11253 15687 16001 17601 19361 21297 23427

8 Non Plan Transfer to Local Bodies 1911 2099 2265 2467 2778 3389 4016 4971 6398 6493 9687 11362 13304 15833 16201

9 Others 2804 3910 4600 5138 5616 6931 9953 11621 13318 15902 18987 22670 27068 32319 38589

Balance from Current Revenue (BCR) -1332 -2972 -2598 -2432 -1184 -4983 -4867 -6694 -9578 -7818 -6663 -8681 -10130 -9732 -7123


273


Plan Resources :Projection based on minimum buoyancy in State's Own Tax Revenue (₹ in Crore)

Items

2015-16 Reassessed

2016-17 2017-18 2018-19 2019-20 2020-21

1 BCR -7818 -6663 -8681 -10130 -9732 -7123

2 Borrowing 15605 16531 18606 20941 23569 26528

3 MCR -3133 -1205 -1471 -1797 -2196 -2684




4 Plan Grants 4383 4821 5303 5834 6417 7059



7 Plan Resources 15187 19698 20925 23378 28175 35741

Appendix 4.1

274


Fiscal Indicators :Projection based on minimum efficiency in State's Own Tax Revenue (₹ in Crore)

Item 2015-16

Reassessed 2016-17 2017-18 2018-19 2019-20 2020-21





E Revenue Deficit (+) / Surplus (-) 9761 10632 12607 14608 16473 16166 F Fiscal Deficit (+) / Surplus (-) 15578 15562 17981 20757 24224 25645 G Primary Deficit (+) / Surplus (-) 4710 3446 4459 5654 7340 6757 H Debt Stock 145009 160571 178552 199309 223533 249177 I GSDP (at Factor Cost) 489576 551025 620187 698029 785642 884252

I Interest / RR (%) 15.21 14.90 14.96 14.88 14.51 14.21 II Debt / RR (%) 202.99 197.44 197.49 196.42 192.11 187.48 III RD / RR (%) 13.66 13.07 13.94 14.40 14.16 12.16 IV RD/GSDP (%) 1.99 1.93 2.03 2.09 2.10 1.83 V RD/FD (%) 62.66 68.32 70.11 70.37 68.00 63.04 VI FD/GSDP (%) 3.18 2.82 2.90 2.97 3.08 2.90 VII Debt Stock/GSDP (%) 29.62 29.14 28.79 28.55 28.45 28.18 VIII Nominal GSDP Growth Rate (%) -1.47 12.55 12.55 12.55 12.55 12.55 IX Average Interest Rate (%) 7.95 7.93 7.97 7.99 7.99 7.99 X Domar Gap -9.42 4.62 4.58 4.56 4.57 4.56


275

PROJECTION OF FINANCE DEPARTMENT

Appendix 4.10 BALANCE FROM CURRENT REVENUE (BCR) Rs. in CRORE

2009‐10 2010‐11 2011‐12 2012‐13 2013‐14 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 2019‐20 2020‐21

Actuals Actual Projections

I.NON PLAN REVENUE RECEIPTS (1 to 4)

24444 29237 35254 41667 46495 51887 66886 73924 81152 89908 101934 115182

1 Share of Central Taxes 4399 5142 5990 6841 7469 7926 13122 14434 15877 17465 19212 21133

2 State's Own Tax Revenue 17625 21722 25719 30077 31995 35233 39460 44196 49499 55439 62092 69543

2.1 Sales Tax 12771 15833 18939 22511 24885 27908 31536 35636 40269 45504 51419 58104

2.2 Stamps & Registration 1896 2552 2987 2938 2593 2659 2845 3044 3257 3485 3729 3990

2.3 Motor Vehicle's Tax 1131 1331 1587 1925 2161 2365 2649 2967 3323 3721 4168 4668

2.4 Excise 1515 1700 1883 2314 1942 1777 1849 1904 1961 2020 2081 2143

2.5 Others 312 305 323 389 414 523 582 645 689 709 695 638

3 State's Own Non Tax Revenue 1852 1930 2592 4199 5575 7284 8740 10489 12586 15103 18124 21749

3.1 Lotteries (Gross) 624 571 1283 2674 3796 5445 6534 7841 9409 11291 13549 16258

3.2 Forest 273 274 221 237 330 300 311 322 333 345 357 369

3.3 Others 955 1085 1089 1287 1449 1538 1896 2326 2844 3468 4219 5121

4 Grants from Centre 568 443 953 551 1456 1444 5563 4806 3190 1900 2507 2757


26577 30468 39983 46372 53412 61464 6872 82169 90844 101379 113237 126613

5 Salaries 9423 10699 15515 16730 18721 20725 22491 24551 25967 28173 30465 32845

6 Interest Payments 5292 5690 6294 7205 8265 9770 11030 12319 13796 15488 17427 19648

7 Pension Payments 4706 5767 8700 8867 9971 11253 12378 13616 14977 16475 18123 19935

8 Non Plan Transfer to Local Bodies*

2489 2778 3389 4016 4971 6398 7117 7939 8892 9959 11154 12493

9 Others* 4667 5534 6084 9554 11482 13318 15855 18544 21882 25821 30469 35953

10 Commitment on account of Pay and Pension Revision

5200 5330 5463 5600 5740

Balance from Current Revenue (BCR) ‐2133 ‐1231 ‐4728 ‐4705 ‐6917 ‐9577 ‐1986 ‐8245 ‐9692 ‐11472 ‐11303 ‐11431

Appendix 4.1

276

PROJECTION OF FINANCE DEPARTMENT Appendix 4.11

PLAN RESOURCES (Rs In Crore) ACTUAL PROJECTIONS

Items 2014‐15 2015‐16 2016‐17 2017‐18 2018‐19 2019‐20 2020‐21

BCR ‐9577.07 ‐1985.57 ‐8245.00 ‐9691.69 ‐11471.83 ‐11302.70 ‐11431.28

Borrowing 14753.84 15605.00 17878.80 20483.74 23468.22 26887.54 30805.06

MCR 3063.77 ‐1797.31 2223.27 1758.76 1495.78 1536.82 1585.28

Plan Grants 539.77 194.79 0.00 0.00 0.00 0.00 0.00

Contribution of LSG's 4835.32 5415.56 6065.43 6793.28 7608.47 8521.49 9544.06

Contribution of KSEB 1100 1210.00 1331.00 1464.10 1610.51 1771.56 1948.72

Plan Resources 14715.63 18642.47 19253.50 20808.19 22711.15 27414.71 32451.84

277

Appendix 10.1 Total Transfers (SFC and UFC) to LGs in Kerala:

District wise (Rs. In Thousands) Sl. No.

District Page Nos

1 Alappuzha 279-303 Grama Panchayat 279-298 Block Panchayat 298-301 District Panchayat 301 Municipality 301-303

2 Ernakulam 303-333 Grama Panchayat 303-325 Block Panchayat 325-329 District Panchayat 329 Municipality 329-332 Municipal Corporation 332-333

3 Idukki 333-350 Grama Panchayat 333-347 Block Panchayat 347-349 District Panchayat 349 Municipality 349-350

4 Kannur 350-375 Grama Panchayat 350-369 Block Panchayat 369-372 District Panchayat 372 Municipality 372-374 Municipal Corporation 374-375

5 Kasaragod 375-388 Grama Panchayat 375-385 Block Panchayat 385-386 District Panchayat 386-387 Municipality 387-388

6 Kollam 388-410 Grama Panchayat 388-406 Block Panchayat 406-409 District Panchayat 409 Municipality 409-410 Municipal Corporation 410

7 Kottayam 410-434 Grama Panchayat 410-430 Block Panchayat 430-432

278

District Panchayat 432-433 Municipality 433-434

8 Kozhikode 434-459 Grama Panchayat 434-453 Block Panchayat 453-456 District Panchayat 456 Municipality 456-458 Municipal Corporation 458-459

9 Malappuram 459-492 Grama Panchayat 459-484 Block Panchayat 484-488 District Panchayat 488 Municipality 488-492

10 Palakkad 492-521 Grama Panchayat 492-516 Block Panchayat 516-519 District Panchayat 519 Municipality 519-521

11 Pathanamthitta 521-539 Grama Panchayat 521-535 Block Panchayat 535-537 District Panchayat 537 Municipality 538-539

12 Thiruvananthapuram 539-563 Grama Panchayat 539-559 Block Panchayat 559-561 District Panchayat 561 Municipality 561-562 Municipal Corporation 562-563

13 Thrissur 563-592 Grama Panchayat 563-586 Block Panchayat 586-590 District Panchayat 590 Municipality 590-592 Municipal Corporation 592

14 Wayanad 592-601 Grama Panchayat 592-599 Block Panchayat 599-600 District Panchayat 600 Municipality 600-601

Fifth State Finance Commission Appendix 10.1

Name 2016-17 2017-18 2018-19 2019-20 2020-21

Alappuzha

Grama Panchayat 3354247.98 3929431.51 4587778.24 5452044.52 5507382.36

Ala 33730.75 39561.68 45882.86 54297.88 53647.76


General Sector 9513.39 11131.57 13543.25 16373.42 19688.14

SCP 2435.65 2849.94 3467.39 4191.97 5040.62

TSP 6.80 7.96 9.69 11.71 14.08General Purpose Fund 7609.72 8565.39 9635.89 10835.14 12178.74



Non Road 1159.65 1415.90 1584.84 1774.10 1986.14

Road 8606.28 10508.00 11761.82 13166.40 14740.03

UFC Grant 4399.26 5082.93 5879.99 7945.14

Basic Grant 4399.26 5082.93 5879.99 7945.14

Ambalappuzha North 42377.42 49167.08 57899.99 69654.14 68529.59


General Sector 20986.58 24556.29 29876.47 36119.84 43432.15

SCP 1124.28 1315.51 1600.52 1934.98 2326.71

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 1020.57 1246.08 1394.76 1561.32 1747.93

Road 2057.67 2512.35 2812.12 3147.94 3524.18

UFC Grant 6273.25 7248.15 8384.74 11329.60

Basic Grant 6273.25 7248.15 8384.74 11329.60

Ambalappuzha South 38183.87 44581.42 52167.16 62229.10 62151.05


General Sector 16261.44 19027.43 23149.77 27987.44 33653.37

SCP 1130.23 1322.48 1608.99 1945.23 2339.03

TSP 130.97 153.24 186.44 225.41 271.04




Non Road 1173.43 1432.72 1603.67 1795.18 2009.74

Road 5890.00 7191.51 8049.60 9010.88 10087.85

UFC Grant 4981.30 5755.42 6657.93 8996.31

Basic Grant 4981.30 5755.42 6657.93 8996.31

Arattupuzha 51039.22 59534.05 69787.47 83382.17 83425.69


General Sector 23451.09 27440.00 33384.94 40361.48 48532.49

Total Transfers (SFC&UFC) to LGs in Kerala (₹ in Thousands)

279

Fifth State Finance Commission Appendix 10.1SCP 991.61 1160.28 1411.65 1706.65 2052.15

TSP 31.47 36.82 44.80 54.16 65.12




Non Road 943.17 1151.58 1288.99 1442.92 1615.38

Road 7410.10 9047.50 10127.05 11336.41 12691.32

UFC Grant 6671.54 7708.34 8917.08 12048.92

Basic Grant 6671.54 7708.34 8917.08 12048.92

Arookutty 33482.44 39058.14 45763.96 54664.79 54598.70


General Sector 14400.17 16849.57 20500.07 24784.03 29801.45

SCP 1415.98 1656.83 2015.78 2437.02 2930.39

TSP 40.82 47.76 58.11 70.26 84.48




Non Road 1827.80 2231.69 2497.97 2796.28 3130.49

Road 3766.14 4598.33 5147.01 5761.66 6450.28

UFC Grant 4407.52 5092.48 5891.03 7960.06

Basic Grant 4407.52 5092.48 5891.03 7960.06

Aroor 71339.14 83281.52 97444.15 116248.56 115948.68


General Sector 28448.56 33287.52 40499.33 48962.59 58874.85

SCP 4026.81 4711.75 5732.57 6930.52 8333.57

TSP 153.93 180.11 219.13 264.93 318.56




Non Road 461.19 563.10 630.29 705.56 789.89

Road 12657.97 15454.98 17299.07 19364.92 21679.38

UFC Grant 9374.66 10831.53 12530.03 16930.79

Basic Grant 9374.66 10831.53 12530.03 16930.79

Aryad 50831.78 59391.04 69416.16 82710.00 82568.73


General Sector 21527.58 25189.32 30646.64 37050.95 44551.76

SCP 1018.82 1192.12 1450.39 1753.49 2108.47

TSP 109.71 128.37 156.18 188.81 227.04




Non Road 1501.30 1833.04 2051.75 2296.77 2571.28

Road 8673.05 10589.53 11853.07 13268.55 14854.39

UFC Grant 6594.44 7619.26 8814.04 11909.67

280

Fifth State Finance Commission Appendix 10.1Basic Grant 6594.44 7619.26 8814.04 11909.67

Bharanikkavu 83193.64 98192.32 113933.39 134044.62 139118.88


General Sector 26731.28 31278.14 38054.62 46006.99 55320.91

SCP 4893.41 5725.75 6966.25 8422.00 10127.00

TSP 45.07 52.74 64.17 77.57 93.28




Non Road 2114.35 2581.56 2889.59 3234.67 3621.27

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7691.70 8887.03 10280.61 13891.34

Basic Grant 7691.70 8887.03 10280.61 13891.34

Budhanoor 47973.91 56495.84 65467.02 77146.14 78250.54


General Sector 13988.70 16368.11 19914.29 24075.84 28949.89

SCP 3049.66 3568.39 4341.50 5248.75 6311.34

TSP 39.12 45.77 55.69 67.33 80.96




Non Road 1204.08 1470.14 1645.56 1842.07 2062.23

Road 15365.72 18761.07 20999.64 23507.40 26316.97

UFC Grant 5248.29 6063.91 7014.79 9478.50

Basic Grant 5248.29 6063.91 7014.79 9478.50

Chambakkulam 28069.66 32613.98 38329.40 46011.59 45296.13


General Sector 12987.48 15196.58 18488.96 22352.64 26877.84

SCP 1053.69 1232.92 1500.03 1813.50 2180.63

TSP 22.96 26.87 32.69 39.52 47.52




Non Road 322.19 393.39 440.32 492.91 551.82

Road 2521.65 3078.85 3446.22 3857.77 4318.84

UFC Grant 4088.87 4724.31 5465.13 7384.58

Basic Grant 4088.87 4724.31 5465.13 7384.58

Chennampallippuram 49328.87 57491.98 67605.08 80938.39 81750.32


General Sector 22775.11 26649.04 32422.61 39198.05 47133.53

SCP 2717.99 3180.31 3869.33 4677.92 5624.94

TSP 102.05 119.41 145.28 175.64 211.20



281

Fifth State Finance Commission Appendix 10.1Maintenance Fund 6744.39 8234.68 9217.25 10317.96 11551.15

Non Road 2021.02 2467.60 2762.03 3091.87 3461.41

Road 4723.37 5767.09 6455.21 7226.09 8089.74

UFC Grant 6223.72 7190.92 8318.53 11240.14

Basic Grant 6223.72 7190.92 8318.53 11240.14

Chennithala Thripperumthura 58529.08 68858.12 80060.77 94565.56 96811.57


General Sector 20087.24 23503.98 28596.17 34571.99 41570.94

SCP 3178.08 3718.65 4524.31 5469.77 6577.10

TSP 20.41 23.88 29.06 35.13 42.24




Non Road 1812.02 2212.43 2476.41 2772.14 3103.47

Road 16625.27 20298.93 22721.00 25434.33 28474.20

UFC Grant 6156.58 7113.35 8228.79 11118.89

Basic Grant 6156.58 7113.35 8228.79 11118.89

Cheppad 45185.75 53262.72 61795.24 72790.71 74795.01


General Sector 14413.21 16864.82 20518.62 24806.45 29828.41

SCP 2479.02 2900.69 3529.13 4266.62 5130.38

TSP 62.08 72.64 88.38 106.85 128.48




Non Road 1431.73 1748.10 1956.68 2190.35 2452.14

Road 14425.25 17612.78 19714.34 22068.61 24706.22

UFC Grant 4533.14 5237.62 6058.94 8186.94

Basic Grant 4533.14 5237.62 6058.94 8186.94

Cheriyanad 46743.35 54965.91 63918.64 75538.73 77118.81


General Sector 15778.81 18462.71 22462.70 27156.79 32654.56

SCP 2808.99 3286.78 3998.87 4834.53 5813.26

TSP 36.57 42.79 52.06 62.94 75.68




Non Road 2747.03 3354.03 3754.24 4202.57 4704.85

Road 11652.15 14226.91 15924.47 17826.15 19956.71

UFC Grant 5025.99 5807.06 6717.66 9077.02

Basic Grant 5025.99 5807.06 6717.66 9077.02

Cherthala South 63259.62 73732.59 86607.82 103637.60 104162.44


General Sector 29942.02 35035.01 42625.42 51532.97 61965.60

282


TSP 200.70 234.84 285.72 345.43 415.36




Non Road 1358.75 1658.99 1856.94 2078.69 2327.13

Road 7708.43 9411.76 10534.77 11792.82 13202.28

UFC Grant 8163.71 9432.40 10911.49 14743.80

Basic Grant 8163.71 9432.40 10911.49 14743.80

Cheruthana 28348.17 32983.38 38554.65 46122.03 44632.40


General Sector 10367.14 12130.54 14758.65 17842.81 21455.01

SCP 1870.11 2188.20 2662.28 3218.63 3870.23

TSP 47.62 55.73 67.80 81.97 98.56




Non Road 1040.09 1269.91 1421.44 1591.18 1781.36

Road 3137.36 3830.62 4287.69 4799.72 5373.37

UFC Grant 4354.16 5030.82 5819.70 7863.68

Basic Grant 4354.16 5030.82 5819.70 7863.68

Chettikkulangara 55259.46 64131.23 75757.90 91224.74 91352.49


General Sector 25952.03 30366.34 36945.28 44665.84 53708.25

SCP 5248.89 6141.70 7472.31 9033.82 10862.68

TSP 81.64 95.53 116.23 140.51 168.96




Non Road 1906.95 2328.33 2606.15 2917.37 3266.05

Road 1380.87 1686.00 1887.17 2112.54 2365.02

UFC Grant 7579.05 8756.88 10130.04 13687.89

Basic Grant 7579.05 8756.88 10130.04 13687.89

Chingoli 28362.51 33279.37 38653.89 45752.96 45690.18


General Sector 9468.51 11079.05 13479.35 16296.17 19595.26

SCP 1150.64 1346.36 1638.05 1980.36 2381.27

TSP 32.32 37.81 46.01 55.62 66.88




Non Road 1484.82 1812.92 2029.24 2271.57 2543.06

Road 6653.74 8124.01 9093.37 10179.29 11395.91

UFC Grant 3506.70 4051.66 4687.00 6333.15

283


Chunakkara 50549.16 59466.95 69085.04 81577.19 83148.52


General Sector 16521.39 19331.59 23519.83 28434.83 34191.34

SCP 2961.22 3464.91 4215.59 5096.53 6128.30

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 3753.07 4582.38 5129.15 5741.67 6427.91

Road 12359.63 15090.72 16891.35 18908.50 21168.42

UFC Grant 5454.69 6302.39 7290.66 9851.27

Basic Grant 5454.69 6302.39 7290.66 9851.27

Devikulangara 43147.49 50779.71 58939.58 69544.43 70777.99


General Sector 14124.00 16526.42 20106.91 24308.71 29229.90

SCP 2060.61 2411.10 2933.48 3546.49 4264.46

TSP 33.17 38.81 47.22 57.08 68.64




Non Road 1682.36 2054.10 2299.20 2573.77 2881.38

Road 12496.02 15257.24 17077.74 19117.15 21402.00

UFC Grant 4671.21 5397.15 6243.48 8436.29

Basic Grant 4671.21 5397.15 6243.48 8436.29

Edathua 36638.52 42833.15 50085.50 59654.76 59947.27


General Sector 15000.89 17552.47 21355.25 25817.91 31044.64

SCP 1592.02 1862.81 2266.39 2740.01 3294.71

TSP 25.51 29.85 36.32 43.91 52.80




Non Road 603.95 737.40 825.38 923.95 1034.38

Road 6914.29 8442.13 9449.45 10577.89 11842.15

UFC Grant 4579.82 5291.55 6121.32 8271.24

Basic Grant 4579.82 5291.55 6121.32 8271.24

Ezhupunna 42668.99 49970.16 58567.58 69709.19 71765.75


General Sector 17496.08 20472.07 24907.39 30112.36 36208.48

SCP 3365.17 3937.57 4790.66 5791.77 6964.29

TSP 77.39 90.55 110.17 133.19 160.16



284


Non Road 1015.95 1240.44 1388.45 1554.25 1740.02

Road 8138.89 9937.33 11123.05 12451.36 13939.52

UFC Grant 4606.80 5322.72 6157.38 8319.96

Basic Grant 4606.80 5322.72 6157.38 8319.96

Kadakkarappally 30607.18 35714.46 41835.69 49953.71 49938.57


General Sector 13780.93 16124.99 19618.51 23718.24 28519.90

SCP 600.41 702.53 854.74 1033.36 1242.56

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 2239.81 2734.74 3061.05 3426.60 3836.14

Road 3026.26 3694.97 4135.86 4629.76 5183.10

UFC Grant 4000.26 4621.92 5346.69 7224.54

Basic Grant 4000.26 4621.92 5346.69 7224.54

Kainakary 33100.57 38295.14 45285.62 54712.38 53823.53


General Sector 17531.71 20513.77 24958.12 30173.69 36282.23

SCP 1288.41 1507.56 1834.18 2217.47 2666.39

TSP 37.42 43.78 53.27 64.40 77.44




Non Road 269.64 329.22 368.50 412.51 461.81

Road 235.83 287.94 322.29 360.78 403.90

UFC Grant 5032.49 5814.57 6726.36 9088.77

Basic Grant 5032.49 5814.57 6726.36 9088.77

Kandallor 36162.26 42306.33 49296.06 58590.99 58157.79


General Sector 13583.73 15894.25 19337.77 23378.84 28111.79

SCP 1160.84 1358.30 1652.58 1997.92 2402.39

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 855.35 1044.36 1168.97 1308.57 1464.97

Road 7563.24 9234.48 10336.34 11570.70 12953.61

UFC Grant 4747.33 5485.09 6345.21 8573.76

Basic Grant 4747.33 5485.09 6345.21 8573.76

Kanjikuzhi 48654.51 58050.17 68080.77 81376.42 81474.62


General Sector 22651.14 26503.98 32246.13 38984.69 46876.97

285


TSP 126.71 148.27 180.39 218.09 262.24




Non Road 978.42 1194.62 1337.16 1496.85 1675.75

Road 6897.24 8421.32 9426.15 10551.81 11812.95

UFC Grant 6502.33 7512.84 8690.92 11743.33

Basic Grant 6502.33 7512.84 8690.92 11743.33

Karthikappally 30944.32 36413.44 42201.74 49769.66 50232.36


General Sector 10166.78 11896.10 14473.41 17497.96 21040.35

SCP 811.32 949.32 1154.99 1396.35 1679.03

TSP 22.11 25.87 31.48 38.06 45.76




Non Road 2357.53 2878.46 3221.92 3606.68 4037.75

Road 8008.19 9777.75 10944.43 12251.41 13715.67

UFC Grant 3508.86 4054.16 4689.90 6337.07

Basic Grant 3508.86 4054.16 4689.90 6337.07

Karuvatta 40399.25 47231.77 55173.51 65685.35 65699.41


General Sector 16363.85 19147.26 23295.56 28163.69 33865.31

SCP 1370.05 1603.09 1950.40 2357.99 2835.35

TSP 52.73 61.70 75.06 90.75 109.12




Non Road 2342.43 2860.03 3201.29 3583.59 4011.89

Road 6185.50 7552.30 8453.44 9462.95 10593.94

UFC Grant 5159.66 5961.50 6896.33 9318.43

Basic Grant 5159.66 5961.50 6896.33 9318.43

Kavalam 26514.62 30753.53 36079.57 43351.80 41740.27


General Sector 11565.86 13533.15 16465.14 19905.91 23935.77

SCP 930.38 1088.63 1324.48 1601.26 1925.43

TSP 13.61 15.92 19.37 23.42 28.16




Non Road 867.65 1059.37 1185.77 1327.38 1486.02

Road 1491.68 1821.29 2038.61 2282.06 2554.81

UFC Grant 4266.09 4929.07 5701.99 7704.63

286


Kodamthuruthu 46665.99 54567.43 63848.56 76052.69 76793.79


General Sector 17832.24 20865.41 25385.95 30690.92 36904.16

SCP 3706.20 4336.60 5276.14 6378.71 7670.05

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 3892.55 4752.68 5319.77 5955.05 6666.79

Road 5641.96 6888.66 7710.61 8631.41 9663.02

UFC Grant 5685.74 6569.33 7599.47 10268.54

Basic Grant 5685.74 6569.33 7599.47 10268.54

Krishnapuram 51824.45 60752.61 70815.65 84018.81 84824.42


General Sector 19291.41 22572.78 27463.23 33202.29 39923.96

SCP 2382.92 2788.24 3392.32 4101.23 4931.50

TSP 105.45 123.39 150.12 181.50 218.24




Non Road 1309.01 1598.26 1788.96 2002.60 2241.95

Road 11977.20 14623.78 16368.69 18323.43 20513.41

UFC Grant 6139.14 7093.20 8205.49 11087.40

Basic Grant 6139.14 7093.20 8205.49 11087.40

Kumarapuram 37262.03 43620.00 50896.91 60492.27 60743.59


General Sector 15160.41 17739.12 21582.34 26092.46 31374.76

SCP 753.49 881.65 1072.66 1296.82 1559.35

TSP 83.34 97.52 118.65 143.44 172.48




Non Road 1531.40 1869.80 2092.90 2342.83 2622.84

Road 7160.06 8742.21 9785.34 10953.89 12263.08

UFC Grant 4606.00 5321.80 6156.31 8318.51

Basic Grant 4606.00 5321.80 6156.31 8318.51

Kuthiyathodu 40350.09 47042.26 55200.22 66011.35 66133.89


General Sector 18169.22 21259.72 25865.68 31270.91 37601.57

SCP 1577.56 1845.89 2245.81 2715.12 3264.79

TSP 84.19 98.51 119.86 144.90 174.24



287


Non Road 2455.77 2998.42 3356.20 3756.99 4206.02

Road 3676.92 4489.40 5025.08 5625.17 6297.48

UFC Grant 5270.19 6089.21 7044.06 9518.06

Basic Grant 5270.19 6089.21 7044.06 9518.06

Mannamcheri 86518.41 101062.81 118512.72 141429.67 143267.66


General Sector 39559.69 46288.59 56317.12 68085.86 81869.55

SCP 2683.12 3139.51 3819.69 4617.90 5552.78

TSP 85.89 100.50 122.28 147.83 177.76




Non Road 3230.36 3944.17 4414.79 4942.00 5532.66

Road 12305.93 15025.16 16817.96 18826.35 21076.44

UFC Grant 10496.63 12127.87 14029.65 18957.10

Basic Grant 10496.63 12127.87 14029.65 18957.10

Mannar 68835.75 81441.68 94129.11 110305.34 114330.87


General Sector 19903.42 23288.89 28334.49 34255.62 41190.52

SCP 3172.13 3711.69 4515.83 5459.52 6564.78

TSP 45.07 52.74 64.17 77.57 93.28




Non Road 956.35 1167.67 1306.99 1463.07 1637.94

Road 27846.68 33999.92 38056.80 42601.51 47693.18

UFC Grant 6195.43 7158.23 8280.72 11189.05

Basic Grant 6195.43 7158.23 8280.72 11189.05

Mararikkulam South 82476.23 96188.92 112862.44 134918.75 135476.94


General Sector 38841.89 45448.70 55295.27 66850.47 80384.06

SCP 1532.49 1793.15 2181.64 2637.55 3171.51

TSP 184.54 215.93 262.72 317.62 381.92




Non Road 2315.59 2827.26 3164.61 3542.53 3965.92

Road 10610.25 12954.78 14500.55 16232.19 18172.24

UFC Grant 10620.47 12270.96 14195.17 19180.76

Basic Grant 10620.47 12270.96 14195.17 19180.76

Mararikulam North 49182.78 57299.60 67334.41 80622.27 80936.75


General Sector 23123.22 27056.36 32918.18 39797.18 47853.95

288


TSP 208.36 243.80 296.62 358.60 431.20




Non Road 1774.22 2166.27 2424.75 2714.31 3038.72

Road 4887.03 5966.91 6678.88 7476.47 8370.04

UFC Grant 6411.47 7407.85 8569.47 11579.22

Basic Grant 6411.47 7407.85 8569.47 11579.22

Mavelikkara Thamarakkulam 67679.80 80069.32 92664.62 108656.65 113290.48


General Sector 20057.91 23469.65 28554.41 34521.50 41510.23

SCP 3739.37 4375.41 5323.36 6435.79 7738.69

TSP 116.51 136.33 165.86 200.52 241.12




Non Road 1775.81 2168.21 2426.92 2716.74 3041.44

Road 26017.74 31766.84 35557.27 39803.49 44560.74

UFC Grant 5851.21 6760.53 7820.65 10567.39

Basic Grant 5851.21 6760.53 7820.65 10567.39

Mavelikkara Thekkekkara 73495.75 86730.69 100617.45 118389.76 122613.46


General Sector 22700.17 26561.36 32315.93 39069.08 46978.45

SCP 4996.31 5846.16 7112.74 8599.11 10339.96

TSP 73.99 86.57 105.33 127.34 153.12




Non Road 624.47 762.45 853.43 955.35 1069.53

Road 26245.10 32044.44 35867.99 40151.32 44950.14

UFC Grant 6907.43 7980.89 9232.37 12474.94

Basic Grant 6907.43 7980.89 9232.37 12474.94

Muhamma 46686.73 54537.72 63901.58 76229.39 76933.46


General Sector 20950.58 24514.17 29825.22 36057.88 43357.64

SCP 1271.40 1487.66 1809.97 2188.20 2631.19

TSP 108.01 126.38 153.76 185.89 223.52




Non Road 889.36 1085.88 1215.45 1360.60 1523.21

Road 7728.32 9436.04 10561.95 11823.25 13236.34

UFC Grant 5765.71 6661.73 7706.36 10412.96

289


Mulakkuzha 63212.73 74459.92 86528.21 102062.27 105162.37


General Sector 20040.75 23449.58 28529.99 34491.97 41474.72

SCP 4821.12 5641.17 6863.34 8297.59 9977.40

TSP 89.30 104.48 127.12 153.69 184.80




Non Road 2090.40 2552.31 2856.85 3198.02 3580.24

Road 18985.53 23180.74 25946.67 29045.20 32516.64

UFC Grant 6295.63 7274.01 8414.65 11370.02

Basic Grant 6295.63 7274.01 8414.65 11370.02

Muthukulam 52608.69 62291.08 71860.72 84079.75 86851.36


General Sector 14680.23 17177.26 20898.75 25266.02 30381.02

SCP 1756.15 2054.86 2500.05 3022.50 3634.39

TSP 43.37 50.75 61.74 74.65 89.76




Non Road 2687.39 3281.22 3672.73 4111.33 4602.70

Road 20369.05 24869.97 27837.45 31161.78 34886.19

UFC Grant 4788.87 5533.08 6400.73 8648.77

Basic Grant 4788.87 5533.08 6400.73 8648.77

Muttar 20850.05 24121.32 28154.43 33843.14 31071.20


General Sector 7431.46 8695.51 10579.42 12790.22 15379.55

SCP 811.32 949.32 1154.99 1396.35 1679.03

TSP 1.70 1.99 2.42 2.93 3.52




Non Road 806.48 984.69 1102.18 1233.80 1381.26

Road 947.57 1156.96 1295.00 1449.65 1622.91

UFC Grant 3975.25 4593.03 5313.26 7179.37

Basic Grant 3975.25 4593.03 5313.26 7179.37

Nedumudi 31457.06 36435.09 42965.15 51797.33 50665.22


General Sector 15335.78 17944.32 21832.00 26394.29 31737.70

SCP 1506.97 1763.30 2145.32 2593.64 3118.71

TSP 13.61 15.92 19.37 23.42 28.16



290


Non Road 921.97 1125.70 1260.02 1410.49 1579.07

Road 471.65 575.88 644.59 721.57 807.81

UFC Grant 4838.16 5590.04 6466.62 8737.80

Basic Grant 4838.16 5590.04 6466.62 8737.80

Neelamperoor 25795.75 30024.80 35192.72 42131.65 41466.19


General Sector 11116.79 13007.70 15825.85 19133.03 23006.42

SCP 994.16 1163.26 1415.28 1711.04 2057.43

TSP 45.07 52.74 64.17 77.57 93.28




Non Road 965.23 1178.51 1319.13 1476.66 1653.15

Road 2579.90 3149.97 3525.83 3946.88 4418.60

UFC Grant 3697.96 4272.65 4942.64 6678.58

Basic Grant 3697.96 4272.65 4942.64 6678.58

Nooranad 56360.64 66322.73 77112.15 91061.78 93382.66


General Sector 18681.96 21859.67 26595.62 32153.37 38662.69

SCP 3739.37 4375.41 5323.36 6435.79 7738.69

TSP 37.42 43.78 53.27 64.40 77.44




Non Road 1682.51 2054.29 2299.41 2574.01 2881.65

Road 16243.68 19833.03 22199.51 24850.55 27820.65

UFC Grant 5852.40 6761.89 7822.23 10569.53

Basic Grant 5852.40 6761.89 7822.23 10569.53

Palamel 76581.41 90538.19 104823.40 123016.47 127874.82


General Sector 22758.97 26630.15 32399.64 39170.28 47100.13

SCP 4497.95 5263.03 6403.28 7741.39 9308.61

TSP 57.83 67.67 82.33 99.53 119.68




Non Road 2600.63 3175.29 3554.17 3978.60 4454.12

Road 28009.49 34198.70 38279.30 42850.58 47972.01

UFC Grant 6834.47 7896.59 9134.85 12343.17

Basic Grant 6834.47 7896.59 9134.85 12343.17

Pallippad 42610.39 50245.35 58273.97 68608.73 70565.78


General Sector 12839.38 15023.30 18278.13 22097.76 26571.36

291


TSP 53.58 62.69 76.27 92.21 110.88




Non Road 1510.00 1843.67 2063.65 2310.09 2586.19

Road 13720.61 16752.44 18751.34 20990.61 23499.38

UFC Grant 4228.72 4885.89 5652.05 7637.15

Basic Grant 4228.72 4885.89 5652.05 7637.15

Panavalli 51679.14 60116.10 70820.32 85001.70 85425.13


General Sector 24423.64 28577.97 34769.46 42035.33 50545.20

SCP 3179.78 3720.64 4526.73 5472.69 6580.62

TSP 152.23 178.12 216.71 262.00 315.04




Non Road 1437.73 1755.43 1964.88 2199.53 2462.41

Road 3891.15 4750.98 5317.86 5952.92 6664.40

UFC Grant 6811.78 7870.37 9104.53 12302.19

Basic Grant 6811.78 7870.37 9104.53 12302.19

Pandanad 24869.66 29115.92 33920.44 40285.93 40168.37


General Sector 8540.98 9993.76 12158.93 14699.82 17675.73

SCP 1607.32 1880.72 2288.18 2766.35 3326.39

TSP 18.71 21.89 26.63 32.20 38.72




Non Road 1621.31 1979.57 2215.77 2480.38 2776.83

Road 4415.37 5391.03 6034.29 6754.90 7562.23

UFC Grant 3174.61 3667.96 4243.14 5733.40

Basic Grant 3174.61 3667.96 4243.14 5733.40

Pathiyoor 67601.16 79565.06 92470.25 109159.53 111868.97


General Sector 23432.46 27418.20 33358.42 40329.42 48493.94

SCP 3014.79 3527.60 4291.86 5188.74 6239.18

TSP 153.93 180.11 219.13 264.93 318.56




Non Road 1363.96 1665.36 1864.07 2086.67 2336.07

Road 20448.80 24967.34 27946.45 31283.79 35022.78

UFC Grant 7028.87 8121.20 9394.69 12694.26

292


Pattanakkadu 58514.96 68412.63 80125.86 95491.88 96777.07


General Sector 25886.95 30290.19 36852.64 44553.83 53573.56

SCP 1779.96 2082.72 2533.95 3063.48 3683.67

TSP 160.73 188.07 228.82 276.64 332.64




Non Road 5234.93 6391.68 7154.34 8008.70 8965.89

Road 6311.65 7706.33 8625.85 9655.94 10810.01

UFC Grant 7011.84 8101.53 9371.93 12663.51

Basic Grant 7011.84 8101.53 9371.93 12663.51

Perumbalam 23504.45 27525.76 32046.27 38038.83 37883.31


General Sector 8830.91 10333.00 12571.67 15198.80 18275.73

SCP 558.74 653.77 795.42 961.64 1156.32

TSP 29.77 34.83 42.37 51.23 61.60




Non Road 1698.89 2074.30 2321.80 2599.07 2909.71

Road 4178.12 5101.36 5710.05 6391.94 7155.90

UFC Grant 3006.85 3474.14 4018.92 5430.43

Basic Grant 3006.85 3474.14 4018.92 5430.43

Pulinkunnu 36405.62 42301.47 49785.73 59795.25 59311.94


General Sector 18188.89 21282.73 25893.68 31304.75 37642.27

SCP 716.07 837.87 1019.39 1232.42 1481.91

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 1402.79 1712.76 1917.13 2146.07 2402.56

Road 2029.25 2477.65 2773.29 3104.47 3475.51

UFC Grant 5139.13 5937.78 6868.88 9281.35

Basic Grant 5139.13 5937.78 6868.88 9281.35

Puliyoor 37744.97 44295.27 51461.11 60909.31 60970.41


General Sector 11892.50 13915.36 16930.15 20468.09 24611.77

SCP 2393.13 2800.18 3406.85 4118.79 4952.62

TSP 28.91 33.83 41.16 49.77 59.84



293


Non Road 1547.74 1889.74 2115.22 2367.82 2650.82

Road 9309.50 11366.61 12722.88 14242.23 15944.44

UFC Grant 4605.95 5321.74 6156.24 8318.42

Basic Grant 4605.95 5321.74 6156.24 8318.42

Punnapra Notth 42523.19 49542.73 58164.37 69614.07 69578.62


General Sector 20101.57 23520.75 28616.57 34596.66 41600.60

SCP 938.03 1097.58 1335.38 1614.44 1941.27

TSP 60.38 70.65 85.96 103.92 124.96




Non Road 1229.87 1501.63 1680.81 1881.53 2106.40

Road 4762.01 5814.27 6508.02 7285.21 8155.92

UFC Grant 5652.97 6531.48 7555.68 10209.37

Basic Grant 5652.97 6531.48 7555.68 10209.37

Punnapra South 44784.67 52197.30 61185.78 73158.56 72760.41


General Sector 20536.15 24029.25 29235.24 35344.61 42499.97

SCP 711.81 832.89 1013.34 1225.10 1473.11

TSP 96.95 113.44 138.02 166.86 200.64




Non Road 1565.49 1911.41 2139.49 2394.98 2681.22

Road 5328.00 6505.32 7281.53 8151.09 9125.29

UFC Grant 6061.41 7003.39 8101.59 10947.01

Basic Grant 6061.41 7003.39 8101.59 10947.01

Purakkad 49615.30 57681.08 67809.94 81366.40 80571.48


General Sector 23603.07 27617.83 33601.30 40623.05 48847.01

SCP 1441.49 1686.68 2052.10 2480.93 2983.19

TSP 112.26 131.35 159.81 193.21 232.32




Non Road 1926.41 2352.08 2632.73 2947.13 3299.37

Road 3376.88 4123.06 4615.03 5166.15 5783.60

UFC Grant 7017.14 8107.65 9379.01 12673.08

Basic Grant 7017.14 8107.65 9379.01 12673.08

Ramankari 26225.95 30502.99 35752.45 42831.19 41915.83


General Sector 10669.07 12483.83 15188.48 18362.46 22079.86

294


TSP 17.86 20.90 25.42 30.74 36.96




Non Road 1089.82 1330.63 1489.40 1667.27 1866.54

Road 2275.88 2778.77 3110.34 3481.77 3897.91

UFC Grant 3873.15 4475.06 5176.79 6994.97

Basic Grant 3873.15 4475.06 5176.79 6994.97

Thakazhi 34212.70 39776.69 46842.88 56243.51 56202.30


General Sector 15803.75 18491.88 22498.19 27199.70 32706.16

SCP 2310.63 2703.66 3289.42 3976.81 4781.90

TSP 37.42 43.78 53.27 64.40 77.44




Non Road 2182.38 2664.62 2982.56 3338.74 3737.78

Road 1179.99 1440.73 1612.64 1805.22 2020.98

UFC Grant 4651.87 5374.79 6217.62 8401.35

Basic Grant 4651.87 5374.79 6217.62 8401.35

Thalavadi 31374.87 36333.83 42858.75 51683.22 50568.28


General Sector 15342.25 17951.89 21841.21 26405.42 31751.09

SCP 1535.89 1797.13 2186.49 2643.40 3178.55

TSP 44.22 51.74 62.96 76.11 91.52




Non Road 379.46 463.31 518.59 580.52 649.90

Road 895.01 1092.78 1223.17 1369.24 1532.89

UFC Grant 4827.53 5577.75 6452.40 8718.60

Basic Grant 4827.53 5577.75 6452.40 8718.60

Thanneermukkam 63820.15 74285.99 87255.18 104542.92 104016.50


General Sector 30382.54 35550.46 43252.55 52291.15 62877.27

SCP 1319.88 1544.38 1878.97 2271.63 2731.51

TSP 176.04 205.98 250.61 302.98 364.32




Non Road 1927.15 2352.98 2633.74 2948.26 3300.63

Road 6161.06 7522.47 8420.05 9425.56 10552.09

UFC Grant 8738.27 10096.25 11679.44 15781.46

295


Thazhakkara 81964.19 96756.22 112197.66 131948.29 136689.04


General Sector 25348.16 29659.75 36085.61 43626.51 52458.52

SCP 5140.88 6015.32 7318.56 8847.93 10639.16

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 2095.48 2558.51 2863.79 3205.79 3588.94

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7654.28 8843.80 10230.60 13823.76

Basic Grant 7654.28 8843.80 10230.60 13823.76

Thiruvanvandur 31967.88 37523.16 43523.48 51470.02 51182.94


General Sector 10262.68 12008.31 14609.94 17663.02 21238.82

SCP 1175.30 1375.22 1673.16 2022.80 2432.31

TSP 19.56 22.89 27.85 33.66 40.48




Non Road 1132.25 1382.44 1547.40 1732.18 1939.21

Road 8417.34 10277.30 11503.59 12877.34 14416.42

UFC Grant 4015.26 4639.26 5366.74 7251.63

Basic Grant 4015.26 4639.26 5366.74 7251.63

Thrikkunnappuzha 44012.73 51281.20 60106.90 71887.81 71296.28


General Sector 19842.08 23217.12 28247.16 34150.04 41063.57

SCP 1006.92 1178.19 1433.44 1732.99 2083.83

TSP 32.32 37.81 46.01 55.62 66.88




Non Road 1081.25 1320.17 1477.69 1654.15 1851.86

Road 5537.40 6760.99 7567.71 8471.44 9483.94

UFC Grant 6049.14 6989.21 8085.19 10924.85

Basic Grant 6049.14 6989.21 8085.19 10924.85

Thuravoor (ALP) 54147.24 63309.06 74243.24 88523.11 90307.21


General Sector 23214.63 27163.32 33048.32 39954.52 48043.14

SCP 3443.41 4029.12 4902.04 5926.43 7126.21

TSP 30.62 35.82 43.58 52.69 63.36



296


Non Road 2950.62 3602.61 4032.48 4514.03 5053.54

Road 7395.89 9030.15 10107.63 11314.67 12666.99

UFC Grant 6268.68 7242.87 8378.63 11321.34

Basic Grant 6268.68 7242.87 8378.63 11321.34

Thycattussery 42332.39 49703.85 57965.04 68682.97 70322.63


General Sector 16172.05 18922.83 23022.51 27833.59 33468.38

SCP 2040.20 2387.22 2904.42 3511.36 4222.22

TSP 73.14 85.58 104.12 125.88 151.36




Non Road 4430.91 5410.00 6055.52 6778.66 7588.84

Road 7155.23 8736.32 9778.73 10946.50 12254.81

UFC Grant 4564.80 5274.20 6101.25 8244.11

Basic Grant 4564.80 5274.20 6101.25 8244.11

Vallikkunnam 72208.34 85408.50 98901.68 116023.16 121123.28


General Sector 22226.35 26006.94 31641.40 38253.59 45997.87

SCP 3773.38 4415.22 5371.78 6494.34 7809.09

TSP 34.02 39.80 48.43 58.55 70.40




Non Road 1571.97 1919.32 2148.33 2404.89 2692.32

Road 27657.17 33768.53 37797.80 42311.58 47368.59

UFC Grant 6207.65 7172.35 8297.05 11211.12

Basic Grant 6207.65 7172.35 8297.05 11211.12

Vayalar 40996.39 47675.81 56087.65 67300.03 67034.85


General Sector 19141.48 22397.35 27249.78 32944.24 39613.67

SCP 2007.03 2348.41 2857.20 3454.28 4153.58

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 1263.01 1542.09 1726.09 1932.22 2163.16

Road 3121.45 3811.19 4265.94 4775.38 5346.12

UFC Grant 5638.25 6514.47 7536.01 10182.78

Basic Grant 5638.25 6514.47 7536.01 10182.78

Veeyapuram 22451.75 26238.24 30661.19 36522.32 36485.96


General Sector 8461.82 9901.13 12046.23 14563.57 17511.90

297


TSP 8.50 9.95 12.11 14.64 17.60




Non Road 1695.20 2069.79 2316.76 2593.42 2903.39

Road 2886.19 3523.94 3944.42 4415.46 4943.19

UFC Grant 2896.15 3346.23 3870.95 5230.49

Basic Grant 2896.15 3346.23 3870.95 5230.49

Veliyanad 26621.12 31224.84 36460.52 43266.51 44240.40


General Sector 10857.84 12704.71 15457.21 18687.35 22470.52

SCP 965.24 1129.43 1374.12 1661.27 1997.59

TSP 37.42 43.78 53.27 64.40 77.44




Non Road 3582.39 4373.98 4895.89 5480.55 6135.58

Road 3182.25 3885.43 4349.04 4868.40 5450.26

UFC Grant 2929.18 3384.39 3915.09 5290.14

Basic Grant 2929.18 3384.39 3915.09 5290.14

Venmony 49588.97 58509.12 67760.91 79684.31 81741.20


General Sector 14242.55 16665.13 20275.67 24512.73 29475.23

SCP 3280.98 3839.06 4670.80 5646.87 6790.06

TSP 45.92 53.73 65.38 79.04 95.04




Non Road 1640.13 2002.55 2241.50 2509.18 2809.07

Road 16838.65 20559.46 23012.62 25760.77 28839.66

UFC Grant 4960.39 5731.26 6629.98 8958.55

Basic Grant 4960.39 5731.26 6629.98 8958.55

Block Panchayat 556946.28 651672.17 785324.83 941673.47 1124259.73

Ambalappuzha 40688.36 47654.01 57412.94 68828.12 82157.91


General Sector 33799.27 39548.35 48116.59 58171.65 69948.25

SCP 1781.95 2085.05 2536.78 3066.89 3687.77

TSP 167.00 195.41 237.74 287.43 345.61




Non Road 2894.38 3533.94 3955.61 4427.99 4957.22

Road 0.00 0.00 0.00 0.00 0.00

298

Fifth State Finance Commission Appendix 10.1Aryad 47972.93 56122.33 67672.89 81187.69 96973.46


General Sector 40258.21 47105.93 57311.54 69288.09 83315.16

SCP 2168.61 2537.48 3087.23 3732.38 4487.98

TSP 175.57 205.43 249.94 302.17 363.34




Non Road 2560.06 3125.75 3498.72 3916.53 4384.63

Road 0.00 0.00 0.00 0.00 0.00

Bharanikkavu 56444.30 66052.45 79662.92 95589.06 114192.62


General Sector 42288.52 49481.58 60201.88 72782.43 87516.92

SCP 7868.23 9206.58 11201.21 13541.95 16283.46

TSP 127.55 149.24 181.57 219.52 263.96




Non Road 3128.13 3819.34 4275.07 4785.59 5357.56

Road 0.00 0.00 0.00 0.00 0.00

Chambakkulam 39567.56 46280.93 55655.37 66613.53 79401.83


General Sector 30642.90 35855.10 43623.19 52739.25 63416.08

SCP 3095.87 3622.46 4407.28 5328.28 6406.96

TSP 65.15 76.23 92.75 112.13 134.83




Non Road 2692.42 3287.36 3679.60 4119.02 4611.32

Road 0.00 0.00 0.00 0.00 0.00

Chengannur 46563.85 54408.68 65688.08 78891.18 94318.85


General Sector 34722.18 40628.25 49430.46 59760.07 71858.24

SCP 7190.72 8413.82 10236.70 12375.89 14881.33

TSP 102.46 119.89 145.87 176.35 212.05




Non Road 1509.41 1842.94 2062.84 2309.18 2585.17

Road 0.00 0.00 0.00 0.00 0.00

Harippad 40534.69 47460.32 57061.90 68284.79 81381.23


General Sector 31040.63 36320.48 44189.40 53423.78 64239.19

SCP 3416.48 3997.61 4863.70 5880.08 7070.48

299

Fifth State Finance Commission Appendix 10.1TSP 107.97 126.34 153.71 185.83 223.45




Non Road 3267.70 3989.76 4465.82 4999.13 5596.61

Road 0.00 0.00 0.00 0.00 0.00

Kanjikuzhy 48881.20 57242.77 68909.06 82551.38 98477.65


General Sector 39925.17 46716.24 56837.42 68714.89 82625.93

SCP 2249.40 2632.01 3202.25 3871.43 4655.18

TSP 270.38 316.38 384.92 465.36 559.57




Non Road 3660.01 4468.76 5001.97 5599.31 6268.53

Road 0.00 0.00 0.00 0.00 0.00

Mavelikkara 50264.67 58779.95 70956.34 85208.82 101862.07


General Sector 37961.98 44419.12 54042.62 65336.06 78563.06

SCP 7245.43 8477.84 10314.58 12470.05 14994.56

TSP 105.52 123.47 150.22 181.62 218.38




Non Road 2115.21 2582.60 2890.76 3235.97 3622.73

Road 0.00 0.00 0.00 0.00 0.00

Muthukulam 56284.24 65895.81 79374.17 95138.86 113546.44


General Sector 44108.34 51610.94 62792.58 75914.51 91283.07

SCP 4998.86 5849.14 7116.37 8603.50 10345.24

TSP 180.46 211.16 256.90 310.59 373.47




Non Road 3846.73 4696.74 5257.15 5884.96 6588.32

Road 0.00 0.00 0.00 0.00 0.00

Pattanakkad 62097.87 72586.51 87729.13 105460.87 126187.26


General Sector 50019.91 58528.05 71208.29 86088.88 103517.20

SCP 6635.38 7764.03 9446.12 11420.11 13732.06

TSP 234.29 274.14 333.54 403.24 484.87




300

Fifth State Finance Commission Appendix 10.1Non Road 1852.20 2261.48 2531.32 2833.60 3172.27

Road 0.00 0.00 0.00 0.00 0.00

Thycattussery 38370.54 44908.59 53946.88 64508.04 76828.68


General Sector 28843.59 33749.73 41061.69 49642.47 59692.37

SCP 3304.23 3866.26 4703.89 5686.88 6838.16

TSP 143.14 167.49 203.78 246.36 296.24




Non Road 3129.34 3820.82 4276.73 4787.45 5359.64

Road 0.00 0.00 0.00 0.00 0.00

Veliyanad 29276.07 34279.83 41255.13 49411.12 58931.72


General Sector 23258.58 27214.75 33110.89 40030.16 48134.09

SCP 2005.89 2347.09 2855.59 3452.33 4151.24

TSP 55.97 65.49 79.68 96.34 115.84




Non Road 2200.71 2687.00 3007.61 3366.78 3769.17

Road 0.00 0.00 0.00 0.00 0.00


Alappuzha 627494.20 738999.32 883062.89 1051074.74 1246728.49


General Sector 436869.27 511178.53 621926.56 751892.21 904109.57

SCP 51961.06 60799.37 73971.70 89429.76 107534.44

TSP 1735.47 2030.67 2470.62 2986.91 3591.60




Non Road 54406.91 66429.13 74355.46 83234.93 93183.03

Road 60786.67 74218.61 83074.39 92995.06 104109.69

Municipality 1168629.30 1370896.43 1602895.92 1936920.35 1729532.99

Alappuzha 526156.80 617064.50 724905.68 877276.32 806413.20


General Sector 254411.62 297685.75 362180.07 437865.81 526509.87

SCP 4870.16 5698.55 6933.16 8382.00 10078.90

TSP 661.92 774.51 942.31 1139.23 1369.86




Non Road 13589.30 16592.11 18571.88 20789.72 23274.47

Road 85238.85 104073.97 116492.09 130403.47 145989.09

301

Fifth State Finance Commission Appendix 10.1UFC Grant 105279.79 121640.16 140716.10 190136.67

Basic Grant 105279.79 121640.16 140716.10 190136.67

Chengannur 103108.58 122095.78 141076.21 167847.16 153819.53


General Sector 27630.81 32330.67 39335.19 47555.17 57182.50

SCP 3668.21 4292.16 5222.06 6313.33 7591.44

TSP 106.30 124.39 151.33 182.96 220.00




Non Road 10475.03 12789.68 14315.74 16025.32 17940.64

Road 30891.13 37717.10 42217.51 47259.09 52907.42

UFC Grant 19081.07 22046.24 25503.60 34460.65

Basic Grant 19081.07 22046.24 25503.60 34460.65

Cherthala 135884.42 159538.58 186378.57 225251.50 199327.03


General Sector 54601.32 63888.73 77730.37 93973.89 112998.50

SCP 2168.61 2537.48 3087.23 3732.38 4487.98

TSP 158.75 185.75 225.99 273.22 328.53




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 16699.14 20389.13 22821.96 25547.34 28600.72

UFC Grant 30162.67 34849.92 40315.18 54474.18

Basic Grant 30162.67 34849.92 40315.18 54474.18

Harippad 106031.79 122261.66 142768.34 175548.84 131577.09


General Sector 35423.07 41448.36 50428.24 60966.37 73308.74

SCP 3030.39 3545.84 4314.05 5215.57 6271.44

TSP 116.23 136.00 165.46 200.04 240.53



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 4674.63 5707.57 6388.60 7151.52 8006.26

Road 6370.18 7777.79 8705.84 9745.49 10910.25

UFC Grant 34855.71 40272.26 46587.86 62949.87

Basic Grant 34855.71 40272.26 46587.86 62949.87

Kayamkulam 207339.58 243949.75 284283.81 342241.52 306277.34


General Sector 75196.00 87986.46 107048.93 129419.23 155619.60

SCP 6345.67 7425.03 9033.69 10921.48 13132.49

TSP 194.18 227.21 276.44 334.21 401.87

302

Fifth State Finance Commission Appendix 10.1General Purpose Fund 25836.73 29370.48 32894.40 36842.12 41265.03



Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 41668.16 50875.52 56945.99 63746.43 71365.31

UFC Grant 43798.05 50604.23 58540.12 79099.85

Basic Grant 43798.05 50604.23 58540.12 79099.85

Mavelikkara 90108.12 105986.16 123483.32 148755.01 132118.80


General Sector 29706.74 34759.70 42290.47 51128.03 61478.68

SCP 5352.08 6262.44 7619.21 9211.41 11076.23

TSP 38.27 44.78 54.48 65.87 79.20




Non Road 6039.88 7374.50 8254.43 9240.16 10344.53

Road 17962.67 21931.85 24548.77 27480.36 30764.77

UFC Grant 19503.36 22534.16 26068.03 35223.32

Basic Grant 19503.36 22534.16 26068.03 35223.32

Ernakulam

Grama Panchayat 4762523.92 5612001.70 6512830.89 7674966.49 7878120.27

Aikaranad 51340.03 60667.98 70277.31 82530.49 85713.08


General Sector 15565.83 18213.49 22159.49 26790.22 32213.78

SCP 2973.12 3478.84 4232.53 5117.02 6152.94

TSP 59.53 69.66 84.75 102.46 123.20




Non Road 2380.76 2906.83 3253.67 3642.22 4077.53

Road 17687.06 21595.35 24172.11 27058.72 30292.74

UFC Grant 4642.78 5364.30 6205.47 8384.94

Basic Grant 4642.78 5364.30 6205.47 8384.94

Alangad 83575.33 98516.77 114287.53 134614.50 138278.11


General Sector 27316.23 31962.59 38887.35 47013.75 56531.48

SCP 3840.57 4493.83 5467.43 6609.97 7948.13

TSP 96.95 113.44 138.02 166.86 200.64




Non Road 985.19 1202.89 1346.42 1507.21 1687.35

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8397.56 9702.60 11224.06 15166.15

303


Amballoor 54004.44 63574.88 73858.71 87158.33 89290.01


General Sector 18596.09 21759.19 26473.37 32005.58 38484.97

SCP 2366.76 2769.34 3369.32 4073.42 4898.06

TSP 50.18 58.71 71.43 86.36 103.84




Non Road 1579.22 1928.18 2158.26 2415.99 2704.75

Road 16093.10 19649.16 21993.71 24620.18 27562.74

UFC Grant 5611.86 6483.98 7500.73 10135.11

Basic Grant 5611.86 6483.98 7500.73 10135.11

Arakkuzha 41361.76 48872.79 56472.15 66252.48 67931.59


General Sector 12817.01 14997.12 18246.29 22059.26 26525.06

SCP 744.13 870.70 1059.34 1280.72 1539.99

TSP 21.26 24.88 30.27 36.59 44.00




Non Road 1390.32 1697.53 1900.08 2126.99 2381.20

Road 15287.30 18665.32 20892.47 23387.43 26182.66

UFC Grant 4066.91 4698.93 5435.77 7344.91

Basic Grant 4066.91 4698.93 5435.77 7344.91

Asamannoor 48089.62 56824.48 65716.93 77124.09 79435.28


General Sector 14745.99 17254.21 20992.37 25379.20 30517.11

SCP 1589.46 1859.82 2262.76 2735.61 3289.43

TSP 17.86 20.90 25.42 30.74 36.96




Non Road 1859.93 2270.91 2541.88 2845.43 3185.51

Road 17331.90 21161.71 23686.72 26515.37 29684.45

UFC Grant 4595.43 5309.59 6142.19 8299.43

Basic Grant 4595.43 5309.59 6142.19 8299.43

Avoli 45201.07 53399.69 61714.64 72421.29 74227.00


General Sector 14069.06 16462.13 20028.69 24214.14 29116.19

SCP 803.66 940.36 1144.09 1383.18 1663.19

TSP 59.53 69.66 84.75 102.46 123.20



304


Non Road 1004.03 1225.89 1372.16 1536.02 1719.61

Road 17072.49 20844.97 23332.20 26118.51 29240.15

UFC Grant 4466.42 5160.53 5969.75 8066.43

Basic Grant 4466.42 5160.53 5969.75 8066.43

Ayavana 52053.33 61504.05 71106.14 83442.70 85767.37


General Sector 16319.75 19095.66 23232.77 28087.79 33774.04

SCP 1075.80 1258.79 1531.51 1851.55 2226.39

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 1805.35 2204.27 2467.29 2761.93 3092.03

Road 19012.81 23214.04 25983.95 29086.93 32563.35

UFC Grant 5043.40 5827.17 6740.94 9108.47

Basic Grant 5043.40 5827.17 6740.94 9108.47

Ayyampuzha 47831.37 56604.96 65385.47 76584.60 79303.32


General Sector 14243.49 16666.24 20277.02 24514.36 29477.19

SCP 1452.54 1699.61 2067.84 2499.96 3006.07

TSP 37.42 43.78 53.27 64.40 77.44




Non Road 1013.39 1237.32 1384.96 1550.35 1735.64

Road 19300.92 23565.81 26377.69 29527.69 33056.80

UFC Grant 4316.70 4987.54 5769.64 7796.03

Basic Grant 4316.70 4987.54 5769.64 7796.03

Chellanam 51765.00 59998.23 70863.27 85427.80 84664.29


General Sector 27406.51 32068.22 39015.87 47169.13 56718.31

SCP 1495.07 1749.37 2128.37 2573.15 3094.07

TSP 55.28 64.68 78.69 95.14 114.40




Non Road 915.21 1117.44 1250.78 1400.14 1567.49

Road 1385.13 1691.20 1893.00 2119.06 2372.32

UFC Grant 7512.64 8680.15 10041.29 13567.96

Basic Grant 7512.64 8680.15 10041.29 13567.96

Chengamanad 53945.59 63515.29 73693.32 86902.86 88559.62


General Sector 18216.51 21315.04 25932.99 31352.28 37699.42

305


TSP 22.96 26.87 32.69 39.52 47.52




Non Road 3704.26 4522.79 5062.45 5667.00 6344.31

Road 14428.10 17616.25 19718.23 22072.96 24711.09

UFC Grant 5766.13 6662.22 7706.93 10413.73

Basic Grant 5766.13 6662.22 7706.93 10413.73

Chennamangalam 54116.95 63571.65 73902.88 87411.60 88431.62


General Sector 19405.80 22706.62 27626.07 33399.16 40160.68

SCP 1692.37 1980.23 2409.25 2912.72 3502.39

TSP 58.68 68.66 83.54 100.99 121.44




Non Road 538.10 657.00 735.40 823.22 921.60

Road 15524.84 18955.34 21217.09 23750.82 26589.48

UFC Grant 6189.96 7151.91 8273.41 11179.17

Basic Grant 6189.96 7151.91 8273.41 11179.17

Cheranalloor 49898.37 58450.75 68151.71 80925.29 81360.17


General Sector 19386.36 22683.88 27598.40 33365.71 40120.45

SCP 1600.52 1872.76 2278.50 2754.64 3312.31

TSP 50.18 58.71 71.43 86.36 103.84




Non Road 2197.17 2682.67 3002.77 3361.36 3763.10

Road 10048.24 12268.59 13732.48 15372.40 17209.68

UFC Grant 6086.92 7032.86 8135.69 10993.08

Basic Grant 6086.92 7032.86 8135.69 10993.08

Chittattukara 56805.11 66623.69 77597.63 91992.62 92843.99


General Sector 20989.67 24559.91 29880.87 36125.15 43438.54

SCP 2296.18 2686.74 3268.83 3951.93 4751.98

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 1128.42 1377.77 1542.17 1726.33 1932.66

Road 14022.64 17121.21 19164.11 21452.68 24016.67

UFC Grant 6702.36 7743.95 8958.28 12104.57

306


Choornikkara 59054.62 69496.01 80602.27 95080.54 96357.22


General Sector 19565.23 22893.18 27853.04 33673.57 40490.64

SCP 1892.22 2214.08 2693.76 3256.68 3915.99

TSP 126.71 148.27 180.39 218.09 262.24




Non Road 1825.16 2228.47 2494.37 2792.24 3125.97

Road 17769.46 21695.95 24284.72 27184.78 30433.86

UFC Grant 6548.47 7566.14 8752.59 11826.65

Basic Grant 6548.47 7566.14 8752.59 11826.65

Chottanikkara 49173.30 58093.58 67232.49 78941.62 81472.47


General Sector 14837.57 17361.37 21122.75 25536.83 30706.65

SCP 2228.14 2607.14 3171.98 3834.84 4611.18

TSP 95.25 111.45 135.60 163.93 197.12




Non Road 1102.25 1345.82 1506.40 1686.29 1887.84

Road 18212.42 22236.79 24890.09 27862.44 31192.52

UFC Grant 4651.55 5374.43 6217.19 8400.78

Basic Grant 4651.55 5374.43 6217.19 8400.78

Edakkattuvayal 56584.29 67127.20 77238.20 90102.21 93207.16


General Sector 14444.99 16902.01 20563.87 24861.16 29894.19

SCP 1627.73 1904.60 2317.24 2801.48 3368.63

TSP 15.31 17.91 21.79 26.35 31.68




Non Road 2639.34 3222.55 3607.06 4037.81 4520.41

Road 24335.69 29713.12 33258.49 37230.19 41679.88

UFC Grant 4953.25 5723.01 6620.44 8945.65

Basic Grant 4953.25 5723.01 6620.44 8945.65

Edathala 86465.40 101970.53 118168.44 139061.69 142588.36


General Sector 27496.49 32173.51 39143.97 47324.00 56904.54

SCP 3585.44 4195.30 5104.22 6170.87 7420.13

TSP 146.27 171.16 208.24 251.75 302.72



307


Non Road 2998.28 3660.80 4097.61 4586.94 5135.16

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8728.19 10084.60 11665.97 15763.26

Basic Grant 8728.19 10084.60 11665.97 15763.26

Edavanakkad 42332.80 49581.01 57965.15 68915.10 70131.48


General Sector 15992.15 18712.33 22766.40 27523.96 33096.06

SCP 3335.41 3902.75 4748.28 5740.55 6902.69

TSP 22.96 26.87 32.69 39.52 47.52




Non Road 1629.48 1989.55 2226.94 2492.88 2790.83

Road 8073.26 9857.19 11033.35 12350.95 13827.11

UFC Grant 4864.71 5620.71 6502.10 8785.75

Basic Grant 4864.71 5620.71 6502.10 8785.75

Elamkunnappuzha 72423.59 84158.80 99141.29 119109.46 118764.59


General Sector 34392.09 40242.01 48960.53 59191.94 71175.10

SCP 4014.91 4697.82 5715.62 6910.02 8308.93

TSP 207.51 242.80 295.41 357.14 429.44




Non Road 2305.64 2815.11 3151.01 3527.30 3948.88

Road 4227.85 5162.07 5778.01 6468.01 7241.06

UFC Grant 9991.90 11544.70 13355.03 18045.54

Basic Grant 9991.90 11544.70 13355.03 18045.54

Elanji 49724.14 58952.05 67877.04 79252.79 81873.73


General Sector 13868.90 16227.93 19743.74 23869.65 28701.95

SCP 607.21 710.49 864.43 1045.07 1256.64

TSP 10.21 11.94 14.53 17.56 21.12




Non Road 2563.49 3129.95 3503.41 3921.79 4390.51

Road 20566.71 25111.31 28107.60 31464.18 35224.73

UFC Grant 4435.40 5124.68 5928.29 8010.40

Basic Grant 4435.40 5124.68 5928.29 8010.40

Ezhikkara 36613.80 42714.82 50034.78 59754.57 59641.00


General Sector 14073.40 16467.21 20034.87 24221.61 29125.17

308


TSP 39.97 46.77 56.90 68.79 82.72




Non Road 406.63 496.49 555.73 622.09 696.45

Road 5805.33 7088.13 7933.89 8881.35 9942.83

UFC Grant 4830.16 5580.79 6455.92 8723.35

Basic Grant 4830.16 5580.79 6455.92 8723.35

Kadamakkudi 34381.02 40501.67 47010.78 55418.61 56810.16


General Sector 12031.24 14077.69 17127.65 20706.86 24898.88

SCP 983.10 1150.32 1399.55 1692.01 2034.55

TSP 22.96 26.87 32.69 39.52 47.52




Non Road 706.43 862.53 965.45 1080.74 1209.91

Road 11008.60 13441.15 15044.95 16841.61 18854.49

UFC Grant 3527.29 4075.45 4714.52 6370.35

Basic Grant 3527.29 4075.45 4714.52 6370.35

Kadungalloor 67163.07 78599.55 91766.17 109123.71 109656.53


General Sector 26368.15 30853.24 37537.67 45382.02 54569.41

SCP 2864.27 3351.47 4077.57 4929.67 5927.66

TSP 68.89 80.60 98.07 118.56 142.56




Non Road 294.03 359.00 401.84 449.82 503.59

Road 14908.33 18202.61 20374.54 22807.65 25533.59

UFC Grant 8300.84 9590.84 11094.79 14991.46

Basic Grant 8300.84 9590.84 11094.79 14991.46

Kaladi(EKM) 69615.63 82570.95 95199.17 111172.09 115969.35


General Sector 19087.25 22333.90 27172.59 32850.92 39501.45

SCP 2487.52 2910.64 3541.24 4281.26 5147.98

TSP 51.88 60.70 73.85 89.28 107.36




Non Road 3860.42 4713.45 5275.86 5905.90 6611.76

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 5757.11 6651.81 7694.88 10397.45

309


Kalloorkkadu 38574.13 45619.28 52636.59 61661.83 63189.52


General Sector 11255.15 13169.60 16022.82 19371.15 23292.76

SCP 699.91 818.96 996.39 1204.61 1448.47

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 3342.95 4081.63 4568.65 5114.24 5725.49

Road 12942.67 15802.59 17688.16 19800.46 22166.98

UFC Grant 3758.98 4343.15 5024.20 6788.79

Basic Grant 3758.98 4343.15 5024.20 6788.79

Kanjoor 48133.86 56874.18 65741.51 77139.76 79230.73


General Sector 14535.09 17007.44 20692.14 25016.23 30080.66

SCP 1439.79 1684.69 2049.68 2478.01 2979.67

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 1055.14 1288.29 1442.01 1614.22 1807.15

Road 18255.04 22288.83 24948.33 27927.64 31265.51

UFC Grant 4683.55 5411.40 6259.96 8458.57

Basic Grant 4683.55 5411.40 6259.96 8458.57

Karukutty 69964.35 82841.06 95635.83 111931.86 116024.19


General Sector 20701.17 24222.33 29470.16 35628.62 42841.48

SCP 1839.49 2152.38 2618.70 3165.94 3806.87

TSP 44.22 51.74 62.96 76.11 91.52




Non Road 1985.01 2423.64 2712.83 3036.79 3399.75

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6220.85 7187.61 8314.70 11234.96

Basic Grant 6220.85 7187.61 8314.70 11234.96

Karumaloor 76682.02 90396.18 104924.40 123608.01 127363.97


General Sector 24538.50 28712.37 34932.97 42233.01 50782.90

SCP 4565.14 5341.65 6498.93 7857.02 9447.65

TSP 149.68 175.14 213.08 257.61 309.76



310


Non Road 2883.74 3520.96 3941.08 4411.72 4939.00

Road 23920.29 29205.93 32690.79 36594.69 40968.43

UFC Grant 7555.46 8729.62 10098.51 13645.28

Basic Grant 7555.46 8729.62 10098.51 13645.28

Kavalangade 71333.28 84008.38 97728.74 115347.58 119292.96


General Sector 26351.15 30833.34 37513.46 45352.75 54534.22

SCP 2240.05 2621.07 3188.93 3855.33 4635.82

TSP 544.28 636.86 774.83 936.75 1126.40




Non Road 5450.91 6655.39 7449.52 8339.13 9335.81

Road 17742.47 21663.00 24247.83 27143.48 30387.63

UFC Grant 6961.91 8043.84 9305.19 12573.33

Basic Grant 6961.91 8043.84 9305.19 12573.33

Keerampara 35182.87 41381.32 48052.97 56742.54 57622.11


General Sector 12043.19 14091.68 17144.67 20727.44 24923.62

SCP 1272.25 1488.66 1811.18 2189.66 2632.95

TSP 56.98 66.67 81.12 98.07 117.92




Non Road 776.58 948.18 1061.32 1188.06 1330.06

Road 10430.39 12735.18 14254.75 15957.04 17864.20

UFC Grant 3884.38 4488.04 5191.81 7015.26

Basic Grant 3884.38 4488.04 5191.81 7015.26

Keezhmadu 69571.22 81926.54 95047.75 112063.60 114299.18


General Sector 23151.66 27089.64 32958.68 39846.14 47912.82

SCP 2608.29 3051.94 3713.15 4489.10 5397.90

TSP 94.40 110.46 134.39 162.47 195.36




Non Road 1642.15 2005.01 2244.25 2512.25 2812.51

Road 21917.75 26760.89 29954.00 33531.08 37538.66

UFC Grant 7384.13 8531.67 9869.52 13335.86

Basic Grant 7384.13 8531.67 9869.52 13335.86

Kizhakkambalam 77331.30 91505.18 105756.99 123913.99 128541.40


General Sector 23233.48 27185.37 33075.15 39986.95 48082.14

311


TSP 74.84 87.57 106.54 128.80 154.88




Non Road 4088.95 4992.48 5588.19 6255.52 7003.18

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6907.47 7980.93 9232.42 12475.01

Basic Grant 6907.47 7980.93 9232.42 12475.01

Koovappady 81001.33 95654.91 110841.47 130267.80 134846.04


General Sector 26152.12 30600.47 37230.13 45010.21 54122.33

SCP 3255.47 3809.21 4634.48 5602.96 6737.26

TSP 113.96 133.34 162.23 196.13 235.84




Non Road 2425.92 2961.97 3315.39 3711.31 4154.88

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7561.41 8736.50 10106.47 13656.03

Basic Grant 7561.41 8736.50 10106.47 13656.03

Kottappady 61105.73 72621.08 83515.04 97233.12 101655.08


General Sector 15074.33 17638.40 21459.80 25944.31 31196.62

SCP 2125.24 2486.73 3025.49 3657.73 4398.22

TSP 77.39 90.55 110.17 133.19 160.16




Non Road 2295.13 2802.28 3136.65 3511.22 3930.88

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 4806.52 5553.48 6424.32 8680.65

Basic Grant 4806.52 5553.48 6424.32 8680.65

Kottuvally 71037.20 83017.35 97227.57 115918.44 117087.42


General Sector 29221.75 34192.22 41600.04 50293.32 60474.98

SCP 4042.12 4729.67 5754.36 6956.86 8365.25

TSP 383.55 448.79 546.02 660.12 793.76




Non Road 1289.81 1574.82 1762.73 1973.23 2209.07

Road 12359.63 15090.72 16891.35 18908.50 21168.42

UFC Grant 8696.82 10048.36 11624.05 15706.61

312


Kumbalam 50313.04 58781.10 68879.49 82160.98 83030.65


General Sector 20877.06 24428.14 29720.56 35931.34 43205.49

SCP 3180.63 3721.64 4527.94 5474.16 6582.38

TSP 85.89 100.50 122.28 147.83 177.76




Non Road 1224.40 1494.96 1673.34 1873.17 2097.04

Road 8117.01 9910.62 11093.15 12417.89 13902.05

UFC Grant 6164.63 7122.66 8239.56 11133.44

Basic Grant 6164.63 7122.66 8239.56 11133.44

Kumbalangy 44853.39 52249.66 61232.03 73243.23 72466.15


General Sector 19556.12 22882.51 27840.06 33657.88 40471.77

SCP 1577.56 1845.89 2245.81 2715.12 3264.79

TSP 17.01 19.90 24.21 29.27 35.20




Non Road 1610.13 1965.91 2200.49 2463.27 2757.67

Road 5055.80 6172.97 6909.53 7734.66 8659.10

UFC Grant 6241.10 7211.01 8341.77 11271.54

Basic Grant 6241.10 7211.01 8341.77 11271.54

Kunnathunad 56206.72 65633.55 76991.52 91920.64 93037.93


General Sector 23194.91 27140.24 33020.24 39920.57 48002.32

SCP 4420.57 5172.48 6293.11 7608.20 9148.45

TSP 70.59 82.59 100.49 121.49 146.08




Non Road 2712.46 3311.83 3707.00 4149.68 4645.65

Road 7046.41 8603.45 9630.01 10780.02 12068.43

UFC Grant 6873.03 7941.14 9186.39 12412.80

Basic Grant 6873.03 7941.14 9186.39 12412.80

Kunnukara 53375.87 63081.32 73047.78 85761.51 88999.10


General Sector 16631.80 19460.79 23677.01 28624.86 34419.84

SCP 2450.11 2866.86 3487.97 4216.86 5070.54

TSP 28.06 32.84 39.95 48.30 58.08



313


Non Road 1878.96 2294.15 2567.89 2874.55 3218.11

Road 19164.54 23399.30 26191.30 29319.05 32823.21

UFC Grant 4843.78 5596.53 6474.12 8747.94

Basic Grant 4843.78 5596.53 6474.12 8747.94

Kuttambuzha 136003.95 158426.66 187940.48 225904.88 237073.27


General Sector 81454.61 95309.63 115958.68 140190.88 168571.92

SCP 1696.62 1985.21 2415.31 2920.04 3511.19

TSP 3328.61 3894.78 4738.60 5728.84 6888.61




Non Road 1218.20 1487.39 1664.86 1863.68 2086.43

Road 10058.18 12280.73 13746.07 15387.61 17226.71

UFC Grant 14011.33 16188.77 18727.34 25304.70

Basic Grant 14011.33 16188.77 18727.34 25304.70

Kuzhuppilly 27766.85 32558.08 37861.57 44866.85 44845.05


General Sector 9084.82 10630.11 12933.14 15635.82 18801.22

SCP 1714.48 2006.10 2440.73 2950.78 3548.15

TSP 13.61 15.92 19.37 23.42 28.16




Non Road 1399.32 1708.52 1912.38 2140.76 2396.62

Road 6150.27 7509.28 8405.29 9409.05 10533.60

UFC Grant 3445.11 3980.50 4604.68 6221.93

Basic Grant 3445.11 3980.50 4604.68 6221.93

Malayattoor Neeleswaram 52180.22 61319.32 71403.41 84484.04 86410.78


General Sector 19804.53 23173.18 28193.70 34085.42 40985.86

SCP 1792.72 2097.65 2552.11 3085.43 3710.07

TSP 31.47 36.82 44.80 54.16 65.12




Non Road 1735.73 2119.27 2372.14 2655.42 2972.79

Road 13533.09 16523.48 18495.06 20703.72 23178.20

UFC Grant 5598.52 6468.57 7482.91 10111.03

Basic Grant 5598.52 6468.57 7482.91 10111.03

Maneed 52431.52 62254.18 71793.93 83764.64 88160.11


General Sector 13896.85 16260.63 19783.54 23917.75 28759.80

314


TSP 26.36 30.85 37.53 45.37 54.56




Non Road 3128.83 3820.21 4276.04 4786.68 5358.77

Road 21809.21 26628.36 29805.67 33365.03 37352.77

UFC Grant 3974.27 4591.90 5311.96 7177.61

Basic Grant 3974.27 4591.90 5311.96 7177.61

Manjalloor 41792.68 49351.43 57095.10 67058.19 68856.83


General Sector 13113.87 15344.47 18668.89 22570.18 27139.42

SCP 1150.64 1346.36 1638.05 1980.36 2381.27

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 1273.76 1555.22 1740.79 1948.67 2181.58

Road 14975.90 18285.10 20466.88 22911.02 25649.31

UFC Grant 4108.30 4746.76 5491.10 7419.66

Basic Grant 4108.30 4746.76 5491.10 7419.66

Manjapra 44980.22 53293.56 61379.80 71720.13 73846.82


General Sector 12225.06 14304.48 17403.57 21040.45 25299.99

SCP 935.48 1094.60 1331.75 1610.05 1935.99

TSP 29.77 34.83 42.37 51.23 61.60




Non Road 1090.50 1331.46 1490.33 1668.31 1867.70

Road 19394.11 23679.60 26505.06 29670.27 33216.41

UFC Grant 4141.48 4785.10 5535.45 7479.59

Basic Grant 4141.48 4785.10 5535.45 7479.59

Maradi 39907.84 47254.97 54540.71 63824.92 66106.00


General Sector 11724.65 13718.95 16691.19 20179.20 24264.39

SCP 967.80 1132.41 1377.75 1665.67 2002.87

TSP 70.59 82.59 100.49 121.49 146.08




Non Road 2021.59 2468.30 2762.82 3092.76 3462.40

Road 15391.30 18792.29 21034.59 23546.52 26360.76

UFC Grant 3565.11 4119.14 4765.07 6438.64

315


Mazhuvannoor 84862.93 100346.66 116173.63 136310.73 141841.76


General Sector 26780.59 31335.84 38124.82 46091.87 55422.97

SCP 3390.69 3967.43 4826.98 5835.69 7017.09

TSP 87.59 102.49 124.70 150.76 181.28




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7499.09 8664.49 10023.17 13543.48

Basic Grant 7499.09 8664.49 10023.17 13543.48

Mudakkuzha 45652.69 53907.58 62411.95 73328.38 75545.28


General Sector 13717.91 16051.26 19528.80 23609.78 28389.48

SCP 2369.31 2772.32 3372.95 4077.81 4903.34

TSP 8.50 9.95 12.11 14.64 17.60




Non Road 2307.84 2817.80 3154.02 3530.66 3952.64

Road 15242.41 18610.51 20831.11 23318.75 26105.77

UFC Grant 4398.43 5081.98 5878.88 7943.65

Basic Grant 4398.43 5081.98 5878.88 7943.65

Mukkannoor 57405.70 68262.15 78396.01 91169.23 95084.50


General Sector 14049.67 16439.45 20001.09 24180.78 29076.07

SCP 1125.98 1317.50 1602.94 1937.91 2330.23

TSP 113.11 132.35 161.02 194.67 234.08




Non Road 1264.53 1543.96 1728.18 1934.56 2165.77

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 4556.96 5265.14 6090.77 8229.95

Basic Grant 4556.96 5265.14 6090.77 8229.95

Mulamthuruthi 64762.29 76729.75 88542.65 103548.20 107605.61


General Sector 18143.60 21229.73 25829.20 31226.80 37548.53

SCP 2481.57 2903.67 3532.76 4271.01 5135.66

TSP 35.72 41.79 50.85 61.47 73.92



316


Non Road 392.58 479.33 536.52 600.59 672.37

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 5603.35 6474.15 7489.36 10119.75

Basic Grant 5603.35 6474.15 7489.36 10119.75

Mulavukadu 33258.01 38642.63 45502.78 54664.22 54345.55


General Sector 15227.81 17817.98 21678.29 26208.46 31514.26

SCP 2280.02 2667.84 3245.83 3924.12 4718.54

TSP 22.96 26.87 32.69 39.52 47.52




Non Road 1465.88 1789.80 2003.36 2242.59 2510.63

Road 1562.71 1908.02 2135.69 2390.73 2676.47

UFC Grant 4651.90 5374.84 6217.66 8401.41

Basic Grant 4651.90 5374.84 6217.66 8401.41

Nayarambalam 43239.18 50548.92 59184.57 70530.74 71324.64


General Sector 17005.30 19897.81 24208.72 29267.68 35192.80

SCP 3329.46 3895.78 4739.81 5730.30 6890.37

TSP 29.77 34.83 42.37 51.23 61.60




Non Road 68.64 83.81 93.81 105.02 117.57

Road 8494.34 10371.32 11608.82 12995.14 14548.30

UFC Grant 5242.81 6057.58 7007.47 9468.61

Basic Grant 5242.81 6057.58 7007.47 9468.61

Nedumbassery 73492.80 86969.82 100594.00 117895.57 122831.14


General Sector 21755.97 25456.55 30971.77 37444.02 45024.41

SCP 3650.92 4271.92 5197.45 6283.57 7555.65

TSP 68.03 79.61 96.85 117.09 140.80




Non Road 2240.56 2735.66 3062.07 3427.75 3837.42

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6361.10 7349.66 8502.16 11488.26

Basic Grant 6361.10 7349.66 8502.16 11488.26

Nellikkuzhi 83536.79 98476.68 114147.09 134395.36 137552.94


General Sector 28478.97 33323.10 40542.62 49014.92 58937.78

317


TSP 99.50 116.43 141.65 171.25 205.92




Non Road 3606.04 4402.86 4928.21 5516.73 6176.09

Road 26202.42 31992.34 35809.67 40086.03 44877.05

UFC Grant 8570.78 9902.73 11455.58 15478.97

Basic Grant 8570.78 9902.73 11455.58 15478.97

Njarakkal 51253.84 60442.20 70113.28 82548.17 85028.39


General Sector 16164.22 18913.67 23011.36 27820.10 33452.16

SCP 2988.43 3496.75 4254.33 5143.37 6184.62

TSP 37.42 43.78 53.27 64.40 77.44




Non Road 1180.92 1441.87 1613.91 1806.65 2022.57

Road 17138.12 20925.11 23421.90 26218.92 29352.57

UFC Grant 5035.12 5817.61 6729.87 9093.51

Basic Grant 5035.12 5817.61 6729.87 9093.51

Okkal 60537.99 71928.15 82721.60 96334.67 100549.32


General Sector 15932.37 18642.39 22681.31 27421.08 32972.36

SCP 1140.43 1334.42 1623.52 1962.79 2360.15

TSP 29.77 34.83 42.37 51.23 61.60




Non Road 1799.90 2197.62 2459.84 2753.59 3082.70

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 4843.84 5596.60 6474.20 8748.05

Basic Grant 4843.84 5596.60 6474.20 8748.05

Paingottur 39010.37 45995.49 53278.55 62700.50 64046.79


General Sector 12809.81 14988.69 18236.02 22046.85 26510.15

SCP 995.01 1164.26 1416.49 1712.50 2059.19

TSP 28.06 32.84 39.95 48.30 58.08




Non Road 2118.84 2587.04 2895.72 3241.53 3628.95

Road 12032.88 14691.77 16444.80 18408.62 20608.79

UFC Grant 4039.08 4666.78 5398.58 7294.65

318


Palakkuzha 40350.42 47669.59 54939.78 64393.99 65101.44


General Sector 11118.81 13010.07 15828.73 19136.50 23010.61

SCP 682.05 798.06 970.96 1173.87 1411.51

TSP 33.17 38.81 47.22 57.08 68.64




Non Road 2216.86 2706.71 3029.68 3391.48 3796.82

Road 14519.02 17727.27 19842.49 22212.06 24866.81

UFC Grant 4315.57 4986.23 5768.13 7793.99

Basic Grant 4315.57 4986.23 5768.13 7793.99

Pallarimangalam 33478.68 39259.32 45483.55 53810.22 52805.99


General Sector 10923.72 12781.79 15551.00 18800.73 22606.86

SCP 420.12 491.57 598.08 723.06 869.44

TSP 27.21 31.84 38.74 46.84 56.32




Non Road 2394.58 2923.71 3272.57 3663.37 4101.21

Road 7415.78 9054.43 10134.81 11345.10 12701.05

UFC Grant 4504.87 5204.96 6021.15 8135.87

Basic Grant 4504.87 5204.96 6021.15 8135.87

Pallippuram 80445.25 94479.72 110090.93 130367.39 133207.43


General Sector 30757.93 35989.69 43786.94 52937.22 63654.13

SCP 3035.21 3551.48 4320.91 5223.87 6281.42

TSP 124.16 145.28 176.76 213.70 256.96




Non Road 3404.05 4156.23 4652.16 5207.71 5830.13

Road 19255.46 23510.31 26315.56 29458.14 32978.94

UFC Grant 8743.75 10102.59 11686.77 15791.37

Basic Grant 8743.75 10102.59 11686.77 15791.37

Pambakkuda 59951.92 71325.86 81900.60 95191.13 99565.62


General Sector 14386.71 16833.82 20480.90 24760.85 29773.58

SCP 1478.91 1730.46 2105.37 2545.34 3060.63

TSP 57.83 67.67 82.33 99.53 119.68



319


Non Road 3023.94 3692.13 4132.68 4626.20 5179.11

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 4612.69 5329.53 6165.25 8330.59

Basic Grant 4612.69 5329.53 6165.25 8330.59

Parakkadavu 71367.17 84316.77 97548.86 114517.53 118032.99


General Sector 22034.49 25782.45 31368.28 37923.39 45600.82

SCP 2501.98 2927.56 3561.82 4306.14 5177.90

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 1883.85 2300.12 2574.57 2882.02 3226.48

Road 26308.40 32121.74 35954.51 40248.16 45058.56

UFC Grant 6804.47 7861.93 9094.76 12288.99

Basic Grant 6804.47 7861.93 9094.76 12288.99

Payipra 88813.46 104745.94 121359.17 142795.63 146330.67


General Sector 29804.85 34874.50 42430.14 51296.88 61681.72

SCP 1920.28 2246.91 2733.71 3304.99 3974.07

TSP 117.36 137.32 167.07 201.99 242.88




Non Road 4018.57 4906.55 5492.00 6147.84 6882.63

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8989.56 10386.60 12015.32 16235.31

Basic Grant 8989.56 10386.60 12015.32 16235.31

Pindimana 37839.32 44388.71 51632.73 61166.15 61424.29


General Sector 13503.45 15800.32 19223.50 23240.68 27945.66

SCP 1371.75 1605.08 1952.83 2360.91 2838.87

TSP 46.77 54.73 66.59 80.50 96.80




Non Road 2196.05 2681.30 3001.24 3359.64 3761.18

Road 8256.24 10080.60 11283.42 12630.88 14140.50

UFC Grant 4566.34 5275.98 6103.30 8246.89

Basic Grant 4566.34 5275.98 6103.30 8246.89

Pothanikkad 31276.60 37041.32 42631.57 49818.88 50955.59


General Sector 8187.12 9579.71 11655.18 14090.79 16943.41

320


TSP 51.03 59.71 72.64 87.82 105.60




Non Road 1105.37 1349.62 1510.66 1691.06 1893.18

Road 13084.16 15975.35 17881.54 20016.93 22409.33

UFC Grant 3022.93 3492.71 4040.40 5459.46

Basic Grant 3022.93 3492.71 4040.40 5459.46

Puthanvelikkara 58093.83 68293.17 79441.00 93921.05 95824.59


General Sector 20906.32 24462.37 29762.21 35981.69 43266.03

SCP 2391.43 2798.19 3404.43 4115.86 4949.10

TSP 34.02 39.80 48.43 58.55 70.40




Non Road 1945.42 2375.30 2658.72 2976.22 3331.94

Road 15641.33 19097.57 21376.30 23929.04 26789.00

UFC Grant 6291.85 7269.65 8409.60 11363.20

Basic Grant 6291.85 7269.65 8409.60 11363.20

Puthrukka 61756.51 73398.81 84457.50 98349.40 103148.82


General Sector 15535.44 18177.94 22116.24 26737.93 32150.91

SCP 2233.24 2613.11 3179.24 3843.62 4621.74

TSP 175.19 204.99 249.40 301.52 362.56




Non Road 2481.08 3029.32 3390.78 3795.70 4249.36

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 4732.49 5467.94 6325.37 8546.95

Basic Grant 4732.49 5467.94 6325.37 8546.95

Ramamangalam 54016.48 64425.64 73889.41 85626.12 90696.77


General Sector 11996.87 14037.47 17078.72 20647.71 24827.75

SCP 1845.45 2159.35 2627.17 3176.18 3819.19

TSP 60.38 70.65 85.96 103.92 124.96




Non Road 1997.80 2439.25 2730.30 3056.35 3421.64

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 3554.52 4106.92 4750.93 6419.53

321


Rayamangalam 83046.61 98090.03 113624.03 133492.57 138157.75


General Sector 26428.94 30924.37 37624.21 45486.64 54695.21

SCP 3458.72 4047.03 4923.83 5952.78 7157.89

TSP 48.47 56.72 69.01 83.43 100.32




Non Road 3571.07 4360.17 4880.42 5463.24 6116.20

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7739.27 8942.00 10344.20 13977.26

Basic Grant 7739.27 8942.00 10344.20 13977.26

Sreemoola Nagaram 59785.35 70653.36 81679.04 95829.99 98609.94


General Sector 17507.68 20485.65 24923.91 30132.32 36232.48

SCP 2499.43 2924.57 3558.19 4301.75 5172.62

TSP 44.22 51.74 62.96 76.11 91.52




Non Road 3024.60 3692.95 4133.59 4627.22 5180.26

Road 21049.73 25701.07 28767.72 32203.14 36052.01

UFC Grant 5736.63 6628.14 7667.49 10360.45

Basic Grant 5736.63 6628.14 7667.49 10360.45

Thirumaradi 51837.62 61421.93 70803.91 82758.92 85618.10


General Sector 14402.93 16852.80 20503.99 24788.77 29807.15

SCP 1385.36 1621.00 1972.20 2384.33 2867.03

TSP 34.87 40.80 49.64 60.01 72.16




Non Road 1790.07 2185.62 2446.40 2738.55 3065.86

Road 21612.31 26387.95 29536.57 33063.80 37015.53

UFC Grant 4620.20 5338.21 6175.29 8344.16

Basic Grant 4620.20 5338.21 6175.29 8344.16

Thiruvaniyoor 66064.05 78419.73 90345.57 105390.30 110170.84


General Sector 17470.79 20442.49 24871.40 30068.84 36156.15

SCP 2506.23 2932.53 3567.87 4313.46 5186.70

TSP 45.92 53.73 65.38 79.04 95.04



322


Non Road 3138.67 3832.22 4289.48 4801.73 5375.62

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 5307.94 6132.83 7094.52 9586.24

Basic Grant 5307.94 6132.83 7094.52 9586.24

Thuravoor (EKM) 38654.71 45265.88 52720.47 62591.95 62436.92


General Sector 14445.08 16902.12 20564.00 24861.32 29894.38

SCP 1169.35 1368.25 1664.68 2012.56 2419.99

TSP 73.14 85.58 104.12 125.88 151.36




Non Road 2960.05 3614.12 4045.36 4528.46 5069.69

Road 6601.46 8060.18 9021.92 10099.31 11306.37

UFC Grant 4910.90 5674.08 6563.83 8869.16

Basic Grant 4910.90 5674.08 6563.83 8869.16

Udayamperoor 67974.97 79592.80 92943.42 110475.53 111566.50


General Sector 26831.75 31395.70 38197.65 46179.92 55528.84

SCP 2915.29 3411.17 4150.21 5017.49 6033.26

TSP 201.55 235.84 286.93 346.89 417.12




Non Road 910.87 1112.14 1244.84 1393.50 1560.05

Road 14869.04 18154.63 20320.84 22747.54 25466.29

UFC Grant 8149.57 9416.06 10892.59 14718.26

Basic Grant 8149.57 9416.06 10892.59 14718.26

Vadakkekkara 56045.85 65673.92 76610.68 90958.84 91895.79


General Sector 22695.61 26556.02 32309.44 39061.24 46969.02

SCP 1256.94 1470.74 1789.38 2163.32 2601.27

TSP 100.35 117.42 142.86 172.71 207.68




Non Road 3002.53 3665.99 4103.42 4593.44 5142.44

Road 10843.80 13239.94 14819.73 16589.49 18572.25

UFC Grant 6647.67 7680.75 8885.17 12005.80

Basic Grant 6647.67 7680.75 8885.17 12005.80

Vadavucode Puthancruz 58823.94 69367.07 80665.64 95074.49 99084.85


General Sector 19448.64 22756.76 27687.06 33472.90 40249.34

323


TSP 148.83 174.14 211.87 256.14 308.00




Non Road 1797.52 2194.71 2456.59 2749.95 3078.62

Road 18423.81 22494.89 25178.99 28185.84 31554.57

UFC Grant 5358.36 6191.08 7161.91 9677.29

Basic Grant 5358.36 6191.08 7161.91 9677.29

Valakom 34281.34 40105.68 46780.53 55625.07 55502.86


General Sector 13781.23 16125.35 19618.94 23718.77 28520.53

SCP 662.49 775.18 943.12 1140.21 1371.04

TSP 49.33 57.72 70.22 84.89 102.08




Non Road 3564.09 4351.65 4870.89 5452.56 6104.25

Road 4224.95 5158.53 5774.05 6463.58 7236.10

UFC Grant 4395.70 5078.82 5875.23 7938.70

Basic Grant 4395.70 5078.82 5875.23 7938.70

Varappetti 43843.37 51672.13 59781.90 70346.31 71205.68


General Sector 14005.32 16387.56 19937.96 24104.45 28984.29

SCP 746.68 873.69 1062.98 1285.11 1545.27

TSP 28.06 32.84 39.95 48.30 58.08




Non Road 1721.81 2102.28 2353.12 2634.13 2948.95

Road 14230.63 17375.15 19448.35 21770.86 24372.88

UFC Grant 4802.92 5549.32 6419.51 8674.15

Basic Grant 4802.92 5549.32 6419.51 8674.15

Varappuzha 51554.28 60831.19 70369.16 82706.80 84396.19


General Sector 16769.43 19621.83 23872.95 28861.74 34704.67

SCP 669.29 783.14 952.80 1151.91 1385.11

TSP 40.82 47.76 58.11 70.26 84.48




Non Road 1759.70 2148.54 2404.90 2692.10 3013.85

Road 17802.42 21736.19 24329.76 27235.20 30490.31

UFC Grant 5316.42 6142.62 7105.85 9601.54

324


Vazhakkulam 83469.42 98502.08 114064.12 134104.80 137671.46


General Sector 26516.34 31026.63 37748.63 45637.06 54876.08

SCP 2764.77 3235.04 3935.92 4758.42 5721.74

TSP 206.66 241.81 294.20 355.67 427.68




Non Road 2938.53 3587.86 4015.96 4495.54 5032.84

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8290.14 9578.47 11080.48 14972.13

Basic Grant 8290.14 9578.47 11080.48 14972.13

Vengola 99124.02 116708.16 135543.71 159906.25 163746.18


General Sector 34328.77 40167.92 48870.39 59082.96 71044.06

SCP 3589.69 4200.28 5110.28 6178.19 7428.93

TSP 276.39 323.40 393.47 475.70 572.00




Non Road 4383.65 5352.30 5990.94 6706.37 7507.90

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 10305.83 11907.42 13774.63 18612.51

Basic Grant 10305.83 11907.42 13774.63 18612.51

Vengoor 100366.93 118162.21 137919.37 163061.87 170944.33


General Sector 43267.01 50626.51 61594.86 74466.50 89541.93

SCP 1830.14 2141.43 2605.38 3149.84 3787.51

TSP 292.55 342.31 416.47 503.51 605.44




Non Road 2013.57 2458.51 2751.86 3080.48 3448.66

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8993.69 10391.36 12020.83 16242.75

Basic Grant 8993.69 10391.36 12020.83 16242.75

Block Panchayat 685725.94 802335.22 966402.35 1158296.44 1382356.92

Alangad 40068.39 46890.27 56557.25 67869.31 81083.46


General Sector 31632.62 37013.17 45032.16 54442.66 65464.34

SCP 3979.76 4656.69 5665.58 6849.53 8236.18

TSP 128.16 149.96 182.44 220.57 265.22


325



Non Road 2211.05 2699.62 3021.74 3382.59 3786.87

Road 0.00 0.00 0.00 0.00 0.00

Angamaly 52644.67 61556.61 74283.27 89178.12 106580.10


General Sector 42992.53 50305.34 61204.11 73994.10 88973.89

SCP 4080.96 4775.11 5809.65 7023.70 8445.62

TSP 159.97 187.18 227.73 275.32 331.06




Non Road 2262.32 2762.22 3091.81 3461.03 3874.68

Road 0.00 0.00 0.00 0.00 0.00

Edappaly 34877.11 40879.80 49181.85 58888.09 70217.15


General Sector 26986.73 31577.03 38418.27 46446.64 55849.56

SCP 2959.52 3462.92 4213.16 5093.60 6124.78

TSP 109.19 127.77 155.45 187.93 225.98




Non Road 3088.18 3770.57 4220.47 4724.48 5289.14

Road 0.00 0.00 0.00 0.00 0.00

Koovappadi 56286.32 65790.60 79502.22 95557.37 114323.04


General Sector 46714.51 54660.41 66502.72 80399.97 96676.59

SCP 4547.85 5321.41 6474.31 7827.26 9411.86

TSP 183.82 215.09 261.69 316.38 380.43




Non Road 1710.66 2088.66 2337.88 2617.07 2929.86

Road 0.00 0.00 0.00 0.00 0.00

Kothamangalam 89992.71 105270.34 126966.96 152355.34 182012.17


General Sector 74233.78 86860.57 105679.12 127763.17 153628.27

SCP 4406.11 5155.56 6272.53 7583.32 9118.53

TSP 1542.17 1804.48 2195.43 2654.21 3191.55




Non Road 4573.55 5584.16 6250.47 6996.89 7833.15

Road 0.00 0.00 0.00 0.00 0.00

326

Fifth State Finance Commission Appendix 10.1Mulamthuruthi 46485.05 54381.69 65483.59 78467.15 93625.70


General Sector 35551.51 41598.64 50611.08 61187.42 73574.55

SCP 4780.30 5593.40 6805.23 8227.34 9892.92

TSP 152.63 178.59 217.28 262.68 315.86




Non Road 2875.88 3511.36 3930.33 4399.69 4925.53

Road 0.00 0.00 0.00 0.00 0.00

Muvattupuzha 49265.98 57623.15 69488.28 83371.51 99588.05


General Sector 40926.69 47888.11 58263.19 70438.60 84698.59

SCP 2674.90 3129.89 3807.99 4603.76 5535.77

TSP 189.33 221.53 269.53 325.85 391.82




Non Road 2491.33 3041.84 3404.79 3811.38 4266.91

Road 0.00 0.00 0.00 0.00 0.00

Palluruthi 28694.42 33548.41 40370.04 48345.95 57655.89


General Sector 22592.77 26435.68 32163.03 38884.23 46756.17

SCP 2084.42 2438.97 2967.38 3587.48 4313.74

TSP 56.89 66.57 80.99 97.91 117.74




Non Road 1699.56 2075.11 2322.72 2600.09 2910.85

Road 0.00 0.00 0.00 0.00 0.00

Pambakkuda 31703.09 37181.50 44351.10 52706.57 62430.28


General Sector 21907.47 25633.83 31187.45 37704.78 45337.95

SCP 1999.66 2339.79 2846.71 3441.60 4138.33

TSP 70.65 82.67 100.58 121.60 146.22




Non Road 4683.41 5718.30 6400.60 7164.96 8021.30

Road 0.00 0.00 0.00 0.00 0.00

Parakkadavu 50941.55 59613.21 71760.93 85966.05 102549.14


General Sector 38981.83 45612.44 55494.48 67091.31 80673.66

SCP 5109.13 5978.17 7273.36 8793.29 10573.45

327





Non Road 3419.26 4174.80 4672.94 5230.98 5856.18

Road 0.00 0.00 0.00 0.00 0.00

Paravoor 45604.32 53343.81 64243.28 76990.76 91874.38


General Sector 35428.79 41455.05 50436.39 60976.21 73320.59

SCP 4130.28 4832.82 5879.87 7108.60 8547.70

TSP 235.52 275.58 335.28 405.34 487.40




Non Road 2708.35 3306.81 3701.38 4143.39 4638.60

Road 0.00 0.00 0.00 0.00 0.00

Vadavucode 51310.45 59962.52 72374.93 86903.00 103877.55


General Sector 39297.58 45981.90 55943.99 67634.75 81327.12

SCP 6633.97 7762.37 9444.11 11417.67 13729.12

TSP 211.35 247.30 300.88 363.76 437.40




Non Road 1815.26 2216.38 2480.84 2777.10 3109.01

Road 0.00 0.00 0.00 0.00 0.00

Vazhakkulam 67503.31 79057.42 95032.63 113704.11 135491.22


General Sector 51379.11 60118.44 73143.24 88428.18 106330.09

SCP 5701.89 6671.75 8117.20 9813.47 11800.17

TSP 332.78 389.38 473.75 572.75 688.70




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 0.00 0.00 0.00 0.00 0.00

Vypin 40348.56 47235.90 56806.00 67993.09 81048.79


General Sector 29640.98 34682.76 42196.86 51014.86 61342.59

SCP 4800.99 5617.62 6834.69 8262.95 9935.75

TSP 81.97 95.91 116.69 141.08 169.64




328


Road 0.00 0.00 0.00 0.00 0.00


Ernakulam 718145.15 843635.94 1012618.12 1210018.86 1440249.61


General Sector 538266.90 629823.39 766276.10 926406.86 1113953.97

SCP 57889.73 67736.48 82411.75 99633.55 119803.94

TSP 3548.33 4151.89 5051.40 6107.01 7343.35




Non Road 26188.43 31975.25 35790.55 40064.62 44853.08

Road 65633.92 80136.95 89698.91 100410.67 112411.60

Municipality 1906032.57 2247355.94 2606709.21 3120211.19 2811711.69

Aluva 68878.15 81332.10 94105.13 112587.57 99612.75


General Sector 20026.98 23433.47 28510.38 34468.27 41446.23

SCP 1183.52 1384.83 1684.86 2036.95 2449.32

TSP 127.57 149.26 181.60 219.55 264.00




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 10055.06 12276.91 13741.79 15382.83 17221.36

UFC Grant 14582.14 16848.19 19490.37 26335.53

Basic Grant 14582.14 16848.19 19490.37 26335.53

Angamaly 128735.93 152133.07 176417.12 210656.99 193381.44


General Sector 42449.09 49669.47 60430.48 73058.80 87849.24

SCP 2011.28 2353.39 2863.26 3461.60 4162.38

TSP 96.38 112.78 137.21 165.88 199.47




Non Road 3113.40 3801.36 4254.94 4763.06 5332.33

Road 42673.41 52102.90 58319.82 65284.32 73087.00

UFC Grant 24147.57 27900.08 32275.45 43610.84

Basic Grant 24147.57 27900.08 32275.45 43610.84

Elloor 122131.96 143601.03 166741.61 201118.60 171157.38


General Sector 35158.85 41139.19 50052.09 60511.61 72761.92

SCP 5676.66 6642.23 8081.28 9770.05 11747.96

TSP 511.68 598.71 728.43 880.65 1058.93


329



Non Road 3954.60 4828.44 5404.57 6049.98 6773.06

Road 29717.10 36283.65 40613.02 45463.00 50896.66

UFC Grant 29632.62 34237.50 39606.72 53516.90

Basic Grant 29632.62 34237.50 39606.72 53516.90

Kalamassery 220280.30 259811.45 301753.32 361657.89 326231.07


General Sector 70446.85 82429.50 100288.04 121245.50 145791.14

SCP 7979.92 9337.27 11360.21 13734.18 16514.61

TSP 544.28 636.86 774.83 936.75 1126.40




Non Road 7799.02 9522.36 10658.57 11931.41 13357.43

Road 62783.24 76656.37 85803.02 96049.55 107529.24

UFC Grant 44485.01 51397.94 59458.30 80340.52

Basic Grant 44485.01 51397.94 59458.30 80340.52

Kothamangalam 158960.99 187820.66 218044.78 260408.04 241096.37


General Sector 53962.35 63141.08 76820.74 92874.18 111676.15

SCP 3316.70 3880.85 4721.65 5708.35 6863.98

TSP 177.17 207.31 252.22 304.93 366.67




Non Road 11370.10 13882.53 15539.00 17394.65 19473.63

Road 44015.92 53742.06 60154.57 67338.18 75386.33

UFC Grant 29007.22 33514.91 38770.81 52387.42

Basic Grant 29007.22 33514.91 38770.81 52387.42

Kuthattukulam 109950.51 129167.24 148632.95 176509.80 158261.79


General Sector 25725.11 30100.82 36622.24 44275.28 53238.62

SCP 1458.50 1706.58 2076.32 2510.21 3018.39

TSP 184.26 215.60 262.31 317.13 381.33



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 3549.07 4333.31 4850.36 5429.58 6078.52

Road 44015.92 53742.06 60154.57 67338.18 75386.33

UFC Grant 21396.02 24720.94 28597.74 38641.48

Basic Grant 21396.02 24720.94 28597.74 38641.48

Marad 118022.40 138273.90 161598.13 196123.78 167818.21

330

Fifth State Finance Commission Appendix 10.1Development Fund 48767.95 57063.14 69426.00 83934.13 100926.24

General Sector 42814.90 50097.50 60951.24 73688.39 88606.29

SCP 5583.11 6532.77 7948.11 9609.05 11554.36

TSP 369.94 432.86 526.65 636.70 765.60




Non Road 1329.97 1623.86 1817.61 2034.67 2277.85

Road 21750.11 26556.21 29724.90 33274.62 37251.55

UFC Grant 29042.20 33555.33 38817.56 52450.59

Basic Grant 29042.20 33555.33 38817.56 52450.59

Muvattupuzha 99253.03 117093.78 135883.04 162797.27 146216.16


General Sector 32064.48 37518.48 45646.95 55185.92 66358.07

SCP 2250.82 2633.67 3204.26 3873.87 4658.12

TSP 197.02 230.53 280.47 339.09 407.73




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 18220.37 22246.50 24900.96 27874.61 31206.14

UFC Grant 20265.07 23414.24 27086.13 36598.98

Basic Grant 20265.07 23414.24 27086.13 36598.98

North Paravoor 114232.39 135239.87 156310.27 186043.38 170401.50


General Sector 32761.93 38334.57 46639.84 56386.30 67801.46

SCP 2235.23 2615.43 3182.07 3847.03 4625.85

TSP 165.83 194.04 236.08 285.42 343.20




Non Road 13959.55 17044.17 19077.89 21356.15 23908.61

Road 31370.74 38302.69 42872.97 47992.82 53728.85

UFC Grant 21220.82 24518.52 28363.58 38325.08

Basic Grant 21220.82 24518.52 28363.58 38325.08

Perumbavoor 106473.25 126096.93 145802.98 173405.69 160437.23


General Sector 30211.22 35349.99 43008.65 51996.28 62522.71

SCP 3352.13 3922.32 4772.09 5769.33 6937.31

TSP 36.85 43.12 52.46 63.43 76.27




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

331

Fifth State Finance Commission Appendix 10.1Road 28299.30 34552.56 38675.37 43293.95 48468.38

UFC Grant 19040.72 21999.63 25449.67 34387.79

Basic Grant 19040.72 21999.63 25449.67 34387.79

Piravam 118278.38 138202.19 160392.39 192602.32 169712.24


General Sector 37568.12 43958.27 53481.93 64658.19 77747.97

SCP 2569.73 3006.83 3658.27 4422.75 5318.11

TSP 89.30 104.48 127.12 153.69 184.80



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 4626.35 5648.63 6322.63 7077.67 7923.58

Road 31799.77 38826.53 43459.31 48649.19 54463.66

UFC Grant 25551.89 29522.63 34152.45 46147.05

Basic Grant 25551.89 29522.63 34152.45 46147.05

Thrikkakkara 255449.45 301945.51 350016.19 417775.55 383613.94


General Sector 76744.01 89797.78 109252.68 132083.51 158823.25

SCP 10096.09 11813.38 14372.78 17376.30 20894.06

TSP 538.61 630.22 766.76 927.00 1114.66




Non Road 6880.87 8401.32 9403.77 10526.76 11784.90

Road 85238.85 104073.97 116492.09 130403.47 145989.09

UFC Grant 47770.77 55194.30 63850.01 86274.63

Basic Grant 47770.77 55194.30 63850.01 86274.63

Thrippunithura 285385.82 336638.22 391011.30 468524.30 423771.60


General Sector 87465.49 102342.93 124515.76 150536.15 181011.55

SCP 14953.50 17497.01 21287.78 25736.34 30946.55

TSP 365.69 427.89 520.59 629.38 756.80




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 77519.05 94648.33 105941.79 118593.26 132767.34

UFC Grant 57098.54 65971.60 76317.44 103120.71

Basic Grant 57098.54 65971.60 76317.44 103120.71


Kochi 1425725.09 1667167.23 1948705.65 2351841.82 2117033.82


General Sector 579522.44 678096.28 825007.43 997411.43 1199333.11

332


TSP 3136.69 3670.23 4465.39 5398.53 6491.44




Non Road 33062.97 40368.85 45185.67 50581.70 56627.15

Road 252954.81 308849.90 345701.92 386985.34 433237.22

UFC Grant 298340.21 344701.98 398759.07 538806.31

Basic Grant 298340.21 344701.98 398759.07 538806.31

Idukki

Grama Panchayat 2901234.03 3395248.05 3974029.32 4721319.06 4877091.61

Adimaly 115207.46 134305.73 158849.83 190574.54 198291.56


General Sector 60547.53 70846.36 86195.39 104207.87 125304.31

SCP 2685.68 3142.50 3823.33 4622.30 5558.06

TSP 5659.65 6622.33 8057.07 9740.78 11712.76




Non Road 955.97 1167.21 1306.48 1462.50 1637.30

Road 11565.49 14121.10 15806.03 17693.58 19808.29

UFC Grant 12379.48 14303.32 16546.23 22357.55

Basic Grant 12379.48 14303.32 16546.23 22357.55

Alakkode (IDK) 33252.62 39432.43 45427.79 53042.85 55037.16


General Sector 9214.36 10781.68 13117.56 15858.77 19069.31

SCP 635.28 743.33 904.38 1093.37 1314.72

TSP 111.41 130.36 158.60 191.74 230.56




Non Road 732.83 894.76 1001.53 1121.13 1255.12

Road 14729.84 17984.67 20130.61 22534.59 25227.89

UFC Grant 2867.97 3313.67 3833.29 5179.60

Basic Grant 2867.97 3313.67 3833.29 5179.60

Arakkulam 74124.22 86825.38 102098.64 121660.81 127410.79


General Sector 35313.78 41320.47 50272.65 60778.26 73082.55

SCP 1131.08 1323.47 1610.20 1946.69 2340.79

TSP 3265.67 3821.15 4649.01 5620.52 6758.38




Non Road 3664.94 4474.78 5008.71 5606.85 6276.97

333


UFC Grant 7190.32 8307.73 9610.47 12985.83

Basic Grant 7190.32 8307.73 9610.47 12985.83

Ayyappancoil 41228.09 48331.07 56374.35 66903.04 67772.13


General Sector 15683.14 18350.76 22326.50 26992.13 32456.57

SCP 1107.27 1295.61 1576.30 1905.71 2291.51

TSP 907.41 1061.76 1291.79 1561.74 1877.91




Non Road 1243.44 1518.20 1699.36 1902.29 2129.65

Road 9182.50 11211.54 12549.30 14047.93 15726.92

UFC Grant 4800.52 5546.55 6416.31 8669.82

Basic Grant 4800.52 5546.55 6416.31 8669.82

Bisonvaly 42885.30 50442.65 58558.27 69136.69 70127.69


General Sector 14589.58 17071.19 20769.70 25110.00 30193.41

SCP 958.44 1121.47 1364.44 1649.57 1983.51

TSP 591.05 691.59 841.42 1017.26 1223.20




Non Road 739.56 902.98 1010.72 1131.42 1266.64

Road 13007.45 15881.69 17776.69 19899.57 22277.94

UFC Grant 4762.02 5502.07 6364.85 8600.29

Basic Grant 4762.02 5502.07 6364.85 8600.29

Chakkupalam 47354.63 55411.54 64858.04 77214.52 78499.79


General Sector 19653.85 22996.87 27979.20 33826.09 40674.03

SCP 2222.19 2600.17 3163.51 3824.59 4598.86

TSP 376.74 440.83 536.33 648.41 779.68




Non Road 670.42 818.56 916.23 1025.65 1148.23

Road 9336.50 11399.57 12759.77 14283.53 15990.67

UFC Grant 5529.74 6389.10 7390.97 9986.81

Basic Grant 5529.74 6389.10 7390.97 9986.81

Chinnakkanal 39959.03 46880.89 54955.98 65304.07 68161.69


General Sector 15274.79 17872.96 21745.18 26289.32 31611.48

SCP 3638.16 4257.00 5179.29 6261.62 7529.25

TSP 1024.78 1199.08 1458.87 1763.73 2120.79

334




Non Road 1422.37 1736.67 1943.89 2176.02 2436.10

Road 8019.56 9791.63 10959.96 12268.79 13735.14

UFC Grant 3875.55 4477.84 5180.01 6999.31

Basic Grant 3875.55 4477.84 5180.01 6999.31

Devikulam 66510.42 77176.64 91797.26 110851.05 114625.97


General Sector 32013.64 37459.00 45574.58 55098.42 66252.86

SCP 11571.88 13540.20 16473.71 19916.27 23948.23

TSP 203.25 237.83 289.35 349.82 420.64




Non Road 1347.80 1645.63 1841.98 2061.95 2308.39

Road 28.41 34.69 38.83 43.47 48.66

UFC Grant 7819.49 9034.69 10451.42 14122.14

Basic Grant 7819.49 9034.69 10451.42 14122.14

Edamalakudy 20420.41 23621.35 27975.54 33823.69 33488.59


General Sector 10914.42 12770.91 15537.76 18784.72 22587.61

SCP 0.00 0.00 0.00 0.00 0.00

TSP 1123.43 1314.51 1599.31 1933.52 2324.95




Non Road 107.32 131.03 146.67 164.18 183.80

Road 0.00 0.00 0.00 0.00 0.00

UFC Grant 3031.48 3502.59 4051.83 5474.90

Basic Grant 3031.48 3502.59 4051.83 5474.90

Edavetty 30490.37 35718.84 41585.52 49346.46 49272.20


General Sector 11383.81 13320.14 16205.98 19592.58 23559.02

SCP 728.82 852.79 1037.55 1254.37 1508.31

TSP 145.42 170.16 207.03 250.29 300.96




Non Road 931.37 1137.17 1272.86 1424.87 1595.16

Road 6818.54 8325.22 9318.59 10431.41 11678.15

UFC Grant 3840.03 4436.79 5132.53 6935.16

Basic Grant 3840.03 4436.79 5132.53 6935.16

Elappara 56568.84 65889.97 77900.91 93518.99 96537.38

335


General Sector 28772.81 33666.92 40960.94 49520.65 59545.90

SCP 4504.76 5270.99 6412.97 7753.10 9322.69

TSP 86.74 101.50 123.49 149.30 179.52




Non Road 4555.93 5562.65 6226.38 6969.93 7802.97

Road 1108.11 1352.96 1514.40 1695.25 1897.86

UFC Grant 6425.63 7424.21 8588.40 11604.79

Basic Grant 6425.63 7424.21 8588.40 11604.79

Erattayar 40422.77 47310.61 55181.69 65586.79 65633.43


General Sector 16335.30 19113.85 23254.91 28114.55 33806.22

SCP 678.65 794.08 966.12 1168.02 1404.47

TSP 102.90 120.41 146.49 177.11 212.96




Non Road 1037.93 1267.28 1418.49 1587.88 1777.67

Road 8373.30 10223.53 11443.41 12809.97 14340.99

UFC Grant 5090.06 5881.08 6803.30 9192.73

Basic Grant 5090.06 5881.08 6803.30 9192.73

Idukki Kanjikuzhi 88636.62 103489.93 121957.50 145891.50 150848.77


General Sector 45750.60 53532.55 65130.50 78740.99 94681.77

SCP 915.07 1070.72 1302.69 1574.92 1893.75

TSP 2439.90 2854.91 3473.44 4199.29 5049.42




Non Road 3626.78 4428.18 4956.55 5548.46 6211.60

Road 9448.44 11536.25 12912.76 14454.79 16182.40

UFC Grant 9691.59 11197.72 12953.64 17503.18

Basic Grant 9691.59 11197.72 12953.64 17503.18

Kamakshi 39382.04 45940.66 53718.44 64112.92 63386.93


General Sector 17034.01 19931.41 24249.60 29317.10 35252.22

SCP 483.90 566.21 688.88 832.83 1001.44

TSP 57.83 67.67 82.33 99.53 119.68




Non Road 1816.23 2217.56 2482.16 2778.58 3110.67

336


UFC Grant 5419.26 6261.45 7243.30 9787.28

Basic Grant 5419.26 6261.45 7243.30 9787.28

Kanjiyar 56650.19 59139.78 69457.01 82923.35 84753.63


General Sector 24059.06 28151.39 34250.45 41407.86 49790.70

SCP 1125.13 1316.50 1601.73 1936.45 2328.47

TSP 653.99 765.22 931.01 1125.57 1353.44




Non Road 1843.12 2250.40 2518.91 2819.72 3156.73

Road 6961.17 8499.37 9513.52 10649.62 11922.44

UFC Grant 5852.51 6762.02 7822.38 10569.73

Basic Grant 5852.51 6762.02 7822.38 10569.73

Kanthalloor 46916.33 54822.58 64681.44 77353.18 80890.31


General Sector 22123.62 25886.74 31495.16 38076.79 45785.27

SCP 2640.60 3089.76 3759.16 4544.72 5464.78

TSP 2100.58 2457.87 2990.38 3615.29 4347.18




Non Road 1841.10 2247.92 2516.14 2816.62 3153.26

Road 5256.40 6417.89 7183.68 8041.55 9002.66

UFC Grant 4745.47 5482.94 6342.72 8570.39

Basic Grant 4745.47 5482.94 6342.72 8570.39

Karimannoor 43294.66 50892.25 59184.92 69970.13 71264.83


General Sector 16385.23 19172.28 23326.00 28200.49 33909.56

SCP 742.43 868.71 1056.92 1277.79 1536.47

TSP 106.30 124.39 151.33 182.96 220.00




Non Road 1440.15 1758.37 1968.18 2203.22 2466.55

Road 11686.25 14268.54 15971.07 17878.32 20015.10

UFC Grant 4738.23 5474.59 6333.06 8557.33

Basic Grant 4738.23 5474.59 6333.06 8557.33

Karinkunnam 31187.87 36769.16 42660.22 50242.88 51697.29


General Sector 10817.06 12656.99 15399.16 18617.16 22386.13

SCP 821.52 961.26 1169.52 1413.91 1700.15

TSP 88.45 103.49 125.91 152.22 183.04

337




Non Road 1601.45 1955.33 2188.63 2450.00 2742.82

Road 9409.66 11488.90 12859.76 14395.46 16115.98

UFC Grant 3095.40 3576.44 4137.26 5590.34

Basic Grant 3095.40 3576.44 4137.26 5590.34

Karunapuram 57521.96 67482.22 78719.21 93358.58 95128.96


General Sector 23341.06 27311.25 33228.30 40172.11 48304.78

SCP 1494.22 1748.37 2127.16 2571.68 3092.31

TSP 60.38 70.65 85.96 103.92 124.96




Non Road 1370.53 1673.37 1873.04 2096.72 2347.32

Road 13687.94 16712.54 18706.69 20940.62 23443.41

UFC Grant 6435.64 7435.78 8601.79 11622.88

Basic Grant 6435.64 7435.78 8601.79 11622.88

Kodikkulam 35348.95 41684.13 48126.01 56550.30 56884.73


General Sector 10472.20 12253.47 14908.21 18023.62 21672.43

SCP 499.21 584.12 710.67 859.18 1033.12

TSP 22.96 26.87 32.69 39.52 47.52




Non Road 1630.92 1991.30 2228.91 2495.08 2793.29

Road 11872.09 14495.45 16225.05 18162.63 20333.40

UFC Grant 3975.27 4593.05 5313.28 7179.40

Basic Grant 3975.27 4593.05 5313.28 7179.40

Kokkayar 56491.65 67034.77 77198.18 90066.64 93740.85


General Sector 14653.64 17146.15 20860.91 25220.27 30326.00

SCP 1284.16 1502.59 1828.13 2210.15 2657.59

TSP 820.67 960.26 1168.31 1412.45 1698.39




Non Road 612.15 747.41 836.59 936.50 1048.43

Road 26248.45 32048.54 35872.57 40156.45 44955.88

UFC Grant 4715.63 5448.46 6302.84 8516.50

Basic Grant 4715.63 5448.46 6302.84 8516.50

Konnathadi 82743.72 97646.88 113404.77 133493.53 139012.52

338


General Sector 31056.36 36338.89 44211.79 53450.85 64271.74

SCP 772.20 903.54 1099.30 1329.02 1598.07

TSP 653.99 765.22 931.01 1125.57 1353.44




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 24079.98 29400.90 32909.01 36838.98 41241.92

UFC Grant 7495.46 8660.30 10018.32 13536.93

Basic Grant 7495.46 8660.30 10018.32 13536.93

Kudayathoor 35936.06 42425.59 49140.73 57757.95 59548.31


General Sector 11212.32 13119.47 15961.84 19297.43 23204.11

SCP 663.34 776.17 944.33 1141.67 1372.80

TSP 989.06 1157.29 1408.02 1702.26 2046.87




Non Road 1963.33 2397.16 2683.19 3003.61 3362.60

Road 11674.60 14254.32 15955.14 17860.49 19995.15

UFC Grant 3455.76 3992.80 4618.91 6241.15

Basic Grant 3455.76 3992.80 4618.91 6241.15

Kumali 211698.08 247510.59 292201.55 349352.18 367824.09


General Sector 116128.38 135881.23 165320.21 199867.62 240329.96

SCP 5663.90 6627.30 8063.12 9748.10 11721.56

TSP 1600.52 1872.76 2278.50 2754.64 3312.31




Non Road 4377.86 5345.23 5983.02 6697.51 7497.99

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 20336.67 23497.12 27181.70 36728.38

Basic Grant 20336.67 23497.12 27181.70 36728.38

Kumaramangalam 32105.21 37651.86 43780.80 51870.22 51889.99


General Sector 11512.03 13470.17 16388.51 19813.26 23824.37

SCP 914.22 1069.72 1301.48 1573.45 1891.99

TSP 52.73 61.70 75.06 90.75 109.12




Non Road 2863.57 3496.33 3913.51 4380.86 4904.45

339


UFC Grant 3958.95 4574.20 5291.48 7149.93

Basic Grant 3958.95 4574.20 5291.48 7149.93

Manakkad 35434.98 41721.15 48384.09 57045.46 58000.42


General Sector 12074.43 14128.23 17189.14 20781.20 24988.27

SCP 857.24 1003.05 1220.36 1475.39 1774.07

TSP 31.47 36.82 44.80 54.16 65.12




Non Road 1937.57 2365.72 2647.99 2964.21 3318.49

Road 10063.30 12286.97 13753.06 15395.43 17235.47

UFC Grant 3835.84 4431.96 5126.93 6927.60

Basic Grant 3835.84 4431.96 5126.93 6927.60

Mankulam 41230.76 47832.08 56596.17 68218.60 68674.15


General Sector 21992.55 25733.37 31308.56 37851.20 45514.01

SCP 416.71 487.59 593.23 717.20 862.40

TSP 1785.06 2088.70 2541.22 3072.26 3694.23




Non Road 877.66 1071.59 1199.45 1342.69 1503.17

Road 1020.88 1246.46 1395.19 1561.80 1748.46

UFC Grant 5545.48 6407.28 7412.01 10015.23

Basic Grant 5545.48 6407.28 7412.01 10015.23

Marayoor 60762.55 71638.93 83728.29 98911.93 105413.22


General Sector 22540.50 26374.52 32088.62 38794.27 46648.00

SCP 3393.24 3970.41 4830.61 5840.08 7022.37

TSP 2922.10 3419.13 4159.89 5029.20 6047.34




Non Road 2414.53 2948.07 3299.83 3693.90 4135.39

Road 16678.40 20363.81 22793.62 25515.61 28565.20

UFC Grant 4694.09 5423.58 6274.05 8477.60

Basic Grant 4694.09 5423.58 6274.05 8477.60

Mariyapuram 30624.06 36005.92 41899.85 49538.32 50694.80


General Sector 12041.21 14089.36 17141.85 20724.03 24919.52

SCP 396.30 463.71 564.18 682.07 820.16

TSP 38.27 44.78 54.48 65.87 79.20

340




Non Road 1766.88 2157.30 2414.71 2703.08 3026.15

Road 7496.47 9152.96 10245.09 11468.55 12839.25

UFC Grant 3254.82 3760.64 4350.35 5878.27

Basic Grant 3254.82 3760.64 4350.35 5878.27

Munnar 86535.52 101321.71 119277.49 142250.01 149318.15


General Sector 31797.24 37205.79 45266.51 54725.97 65805.01

SCP 15016.14 17570.31 21376.96 25844.17 31076.21

TSP 727.12 850.80 1035.13 1251.44 1504.79




Non Road 2146.35 2620.62 2933.32 3283.61 3676.06

Road 14152.49 17279.75 19341.57 21651.32 24239.06

UFC Grant 8314.31 9606.41 11112.79 15015.79

Basic Grant 8314.31 9606.41 11112.79 15015.79

Muttom 27312.19 32045.32 37353.63 44281.58 44996.63


General Sector 10088.28 11804.25 14361.67 17362.86 20877.90

SCP 784.10 917.47 1116.25 1349.51 1622.71

TSP 686.30 803.04 977.02 1181.19 1420.31




Non Road 971.78 1186.51 1328.09 1486.69 1664.37

Road 6328.13 7726.45 8648.37 9681.15 10838.23

UFC Grant 3096.81 3578.08 4139.16 5592.90

Basic Grant 3096.81 3578.08 4139.16 5592.90

Nedumkandam 83784.16 98167.23 114854.38 136544.09 139859.83


General Sector 36654.90 42889.71 52181.87 63086.46 75858.04

SCP 2341.25 2739.48 3333.00 4029.51 4845.26

TSP 261.93 306.49 372.89 450.81 542.08




Non Road 3886.49 4745.28 5311.49 5945.79 6656.42

Road 15379.93 18778.41 21019.06 23529.13 26341.30

UFC Grant 9253.40 10691.43 12367.96 16711.79

Basic Grant 9253.40 10691.43 12367.96 16711.79

Pallivasal 43515.21 50867.70 59869.48 71502.97 74117.40

341


General Sector 19557.86 22884.55 27842.54 33660.87 40475.37

SCP 3886.49 4547.56 5532.80 6689.01 8043.17

TSP 97.80 114.44 139.23 168.32 202.40




Non Road 2301.90 2810.54 3145.90 3521.58 3942.47

Road 5057.51 6175.06 6911.86 7737.27 8662.02

UFC Grant 4620.78 5338.87 6176.06 8345.20

Basic Grant 4620.78 5338.87 6176.06 8345.20

Pambadumpara 46378.13 54196.71 63497.51 75719.52 76594.59


General Sector 19847.80 23223.81 28255.31 34159.89 41075.42

SCP 2158.41 2525.54 3072.70 3714.82 4466.86

TSP 187.10 218.92 266.35 322.01 387.20




Non Road 1910.04 2332.10 2610.37 2922.10 3271.34

Road 6877.07 8396.69 9398.58 10520.95 11778.40

UFC Grant 5640.66 6517.25 7539.22 10187.13

Basic Grant 5640.66 6517.25 7539.22 10187.13

Peerumedu 60482.24 70538.31 83534.41 100228.37 105218.34


General Sector 30272.27 35421.43 43095.57 52101.37 62649.06

SCP 6954.86 8137.85 9900.94 11969.96 14393.23

TSP 62.08 72.64 88.38 106.85 128.48




Non Road 1908.30 2329.97 2607.98 2919.43 3268.35

Road 4571.64 5581.83 6247.86 6993.97 7829.88

UFC Grant 6122.52 7073.99 8183.27 11057.37

Basic Grant 6122.52 7073.99 8183.27 11057.37

Peruvanthanam 41182.49 48192.89 56354.51 67059.84 67892.06


General Sector 17177.71 20099.55 24454.16 29564.41 35549.60

SCP 983.10 1150.32 1399.55 1692.01 2034.55

TSP 669.29 783.14 952.80 1151.91 1385.11




Non Road 471.35 575.51 644.18 721.11 807.29

342


UFC Grant 4908.54 5671.36 6560.69 8864.91

Basic Grant 4908.54 5671.36 6560.69 8864.91

Purappuzha 33653.28 39649.13 45831.32 53927.62 54207.83


General Sector 10459.82 12238.99 14890.59 18002.32 21646.81

SCP 405.66 474.66 577.49 698.17 839.52

TSP 45.07 52.74 64.17 77.57 93.28




Non Road 1197.03 1461.53 1635.92 1831.28 2050.16

Road 11062.30 13506.72 15118.34 16923.76 18946.46

UFC Grant 3840.39 4437.22 5133.02 6935.82

Basic Grant 3840.39 4437.22 5133.02 6935.82

Rajakkad 41511.32 48985.77 56686.12 66628.44 68154.40


General Sector 13944.21 16316.05 19850.96 23999.27 28857.82

SCP 293.40 343.31 417.68 504.97 607.20

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 2124.06 2593.41 2902.86 3249.52 3637.89

Road 13601.28 16606.74 18588.25 20808.05 23294.99

UFC Grant 4214.95 4869.98 5633.64 7612.27

Basic Grant 4214.95 4869.98 5633.64 7612.27

Rajakumari 43125.66 50877.64 59077.43 69557.43 72210.55


General Sector 15473.41 18105.36 22027.93 26631.17 32022.53

SCP 1073.25 1255.80 1527.88 1847.16 2221.11

TSP 236.42 276.64 336.57 406.90 489.28




Non Road 2644.47 3228.81 3614.07 4045.66 4529.20

Road 12762.24 15582.30 17441.58 19524.44 21857.97

UFC Grant 4006.15 4628.73 5354.56 7235.17

Basic Grant 4006.15 4628.73 5354.56 7235.17

Santhanpara 51181.21 60118.24 70273.47 83314.93 86524.38


General Sector 20228.51 23669.28 28797.28 34815.13 41863.30

SCP 3214.65 3761.44 4576.37 5532.70 6652.78

TSP 333.37 390.08 474.59 573.76 689.92

343




Non Road 2328.51 2843.03 3182.26 3562.29 3988.05

Road 11308.35 13807.15 15454.62 17300.19 19367.89

UFC Grant 5043.58 5827.39 6741.18 9108.80

Basic Grant 5043.58 5827.39 6741.18 9108.80

Senapathy 30162.58 35352.17 41329.45 49103.40 50226.55


General Sector 12710.88 14872.94 18095.20 21876.60 26305.43

SCP 920.17 1076.69 1309.96 1583.70 1904.31

TSP 219.41 256.73 312.36 377.63 454.08




Non Road 963.72 1176.67 1317.07 1474.35 1650.57

Road 6222.44 7597.40 8503.92 9519.45 10657.20

UFC Grant 3343.12 3862.66 4468.37 6037.73

Basic Grant 3343.12 3862.66 4468.37 6037.73

Udumbanchola 45618.58 53469.89 62745.21 74658.64 77780.65


General Sector 21453.59 25102.74 30541.31 36923.60 44398.63

SCP 1294.36 1514.53 1842.65 2227.72 2678.71

TSP 510.26 597.05 726.41 878.21 1056.00




Non Road 1559.99 1904.70 2131.97 2386.57 2671.81

Road 8418.76 10279.04 11505.54 12879.52 14418.86

UFC Grant 4535.77 5240.65 6062.44 8191.68

Basic Grant 4535.77 5240.65 6062.44 8191.68

Udumbanoor 60862.32 71799.00 83310.20 98063.41 101411.60


General Sector 20066.49 23479.70 28566.63 34536.28 41528.00

SCP 836.83 979.17 1191.31 1440.26 1731.83

TSP 2179.67 2550.42 3102.97 3751.41 4510.86




Non Road 3266.30 3988.05 4463.91 4996.98 5594.21

Road 18674.98 22801.56 25522.25 28570.10 31984.75

UFC Grant 5801.97 6703.63 7754.83 10478.46

Basic Grant 5801.97 6703.63 7754.83 10478.46

Upputhara 62731.03 73363.64 86233.22 102891.16 106333.60

344


General Sector 28271.49 33080.33 40247.26 48657.83 58508.40

SCP 2760.51 3230.06 3929.87 4751.10 5712.94

TSP 1891.37 2213.08 2692.55 3255.22 3914.23




Non Road 2398.14 2928.06 3277.43 3668.82 4107.31

Road 9009.46 11000.27 12312.83 13783.21 15430.56

UFC Grant 6740.51 7788.02 9009.27 12173.47

Basic Grant 6740.51 7788.02 9009.27 12173.47

Vandanmedu 84776.95 100041.38 116339.79 137031.77 143553.14


General Sector 30354.04 35517.11 43211.97 52242.09 62818.28

SCP 3928.16 4596.32 5592.13 6760.73 8129.41

TSP 497.50 582.13 708.25 856.25 1029.60




Non Road 1465.00 1788.72 2002.16 2241.25 2509.12

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7370.32 8515.71 9851.07 13310.93

Basic Grant 7370.32 8515.71 9851.07 13310.93

Vandipperiyar 119557.35 140712.78 164772.38 195127.96 207246.47


General Sector 45474.14 53209.07 64736.94 78265.19 94109.64

SCP 13308.47 15572.17 18945.92 22905.10 27542.14

TSP 387.80 453.76 552.07 667.44 802.56




Non Road 5301.02 6472.38 7244.66 8109.81 9079.08

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 9771.13 11289.63 13059.96 17646.84

Basic Grant 9771.13 11289.63 13059.96 17646.84

Vannappuram 71701.93 84706.23 98127.71 115269.32 119502.87


General Sector 22705.35 26567.41 32323.30 39077.99 46989.16

SCP 1392.16 1628.96 1981.88 2396.04 2881.11

TSP 1860.75 2177.26 2648.97 3202.53 3850.87




Non Road 5556.30 6784.07 7593.54 8500.36 9516.31

345


UFC Grant 6588.43 7612.32 8806.00 11898.82

Basic Grant 6588.43 7612.32 8806.00 11898.82

Vathikkudy 60358.85 70905.92 82644.57 97855.00 100295.14


General Sector 24574.04 28753.97 34983.58 42294.19 50856.47

SCP 658.24 770.20 937.07 1132.89 1362.24

TSP 484.75 567.20 690.09 834.30 1003.20




Non Road 1056.83 1290.35 1444.32 1616.80 1810.04

Road 16037.69 19581.52 21917.99 24535.41 27467.85

UFC Grant 6428.12 7427.09 8591.73 11609.30

Basic Grant 6428.12 7427.09 8591.73 11609.30

Vattavada 27557.55 32021.69 37724.84 45325.76 45196.84


General Sector 12600.28 14743.52 17937.74 21686.24 26076.53

SCP 767.94 898.57 1093.24 1321.70 1589.27

TSP 1345.39 1574.23 1915.29 2315.54 2784.31




Non Road 1327.41 1620.72 1814.10 2030.74 2273.45

Road 1136.52 1387.65 1553.23 1738.71 1946.52

UFC Grant 3802.52 4393.46 5082.40 6867.42

Basic Grant 3802.52 4393.46 5082.40 6867.42

Vazhathoppu 68568.76 80018.92 94453.54 113117.51 117458.05


General Sector 36809.38 43070.46 52401.78 63352.32 76177.73

SCP 1442.34 1687.67 2053.31 2482.40 2984.95

TSP 1144.69 1339.39 1629.57 1970.11 2368.95




Non Road 1364.37 1665.85 1864.62 2087.29 2336.76

Road 7713.72 9418.21 10541.99 11800.91 13211.33

UFC Grant 7361.15 8505.12 9838.81 13294.37

Basic Grant 7361.15 8505.12 9838.81 13294.37

Vellathooval 48093.31 56072.69 65848.75 78766.47 79253.53


General Sector 22445.71 26263.62 31953.69 38631.14 46451.85

SCP 1408.32 1647.87 2004.88 2423.85 2914.55

TSP 301.90 353.26 429.79 519.61 624.80

346




Non Road 1711.40 2089.56 2338.89 2618.20 2931.12

Road 5426.87 6626.04 7416.66 8302.35 9294.64

UFC Grant 6154.03 7110.40 8225.39 11114.28

Basic Grant 6154.03 7110.40 8225.39 11114.28

Velliyamattom 68193.52 80787.54 93486.92 109472.66 115226.82


General Sector 19069.26 22312.84 27146.97 32819.95 39464.21

SCP 896.36 1048.83 1276.06 1542.72 1855.03

TSP 4338.92 5076.95 6176.89 7467.69 8979.49




Non Road 2735.69 3340.19 3738.74 4185.22 4685.43

Road 26493.60 32347.85 36207.60 40531.49 45375.74

UFC Grant 5370.30 6204.87 7177.86 9698.85

Basic Grant 5370.30 6204.87 7177.86 9698.85

Block Panchayat 512218.26 599302.59 723377.37 868602.52 1038285.44

Adimaly 62837.25 73572.21 88644.12 106274.31 126861.90


General Sector 49371.77 57769.66 70285.59 84973.36 102175.85

SCP 3237.04 3787.65 4608.25 5571.25 6699.12

TSP 2627.07 3073.92 3739.89 4521.43 5436.77




Non Road 4233.53 5169.01 5785.78 6476.71 7250.80

Road 0.00 0.00 0.00 0.00 0.00

Azhtha 103905.47 121534.54 147010.32 176850.42 211739.17


General Sector 84127.39 98437.03 119763.65 144790.98 174103.29

SCP 10899.75 12753.74 15516.87 18759.48 22557.25

TSP 1304.51 1526.40 1857.10 2245.18 2699.71




Non Road 3314.79 4047.25 4530.17 5071.16 5677.25

Road 0.00 0.00 0.00 0.00 0.00

Devikulam 89096.31 104320.14 125977.96 151331.92 180960.38


General Sector 63136.06 73875.18 89880.41 108662.96 130661.32

SCP 13553.11 15858.43 19294.19 23326.15 28048.43

347





Non Road 4775.43 5830.65 6526.36 7305.74 8178.91

Road 0.00 0.00 0.00 0.00 0.00

Elamdesom 45657.91 53374.62 64493.37 77512.14 92728.44


General Sector 36347.30 42529.79 51743.97 62557.04 75221.45

SCP 1888.53 2209.76 2688.52 3250.34 3908.36

TSP 3455.96 4043.80 4919.90 5948.03 7152.18




Non Road 1477.82 1804.37 2019.66 2260.85 2531.06

Road 0.00 0.00 0.00 0.00 0.00

Idukki 65769.93 76849.28 93025.03 111976.33 134138.76


General Sector 57147.47 66867.97 81355.07 98356.06 118267.82

SCP 1675.64 1960.66 2385.44 2883.93 3467.77

TSP 2672.64 3127.25 3804.77 4599.87 5531.09




Non Road 1053.16 1285.88 1439.31 1611.19 1803.76

Road 0.00 0.00 0.00 0.00 0.00

Kattappana 57793.83 67637.58 81438.33 97577.69 116420.18


General Sector 44756.29 52369.11 63715.00 77029.69 92624.02

SCP 3940.64 4610.92 5609.88 6782.20 8155.22

TSP 1593.25 1864.25 2268.15 2742.13 3297.26




Non Road 3854.68 4706.44 5268.02 5897.12 6601.94

Road 0.00 0.00 0.00 0.00 0.00

Nedumkandam 58147.46 68031.34 82018.31 98382.84 117496.13


General Sector 47776.76 55903.34 68014.93 82228.20 98874.94

SCP 3191.69 3734.58 4543.68 5493.18 6605.26

TSP 545.97 638.83 777.24 939.66 1129.89




348


Road 0.00 0.00 0.00 0.00 0.00

Thodupuzha 29010.10 33982.88 40769.93 48696.87 57940.48


General Sector 22094.67 25852.87 31453.95 38026.97 45725.36

SCP 1503.85 1759.65 2140.88 2588.27 3112.26

TSP 377.44 441.64 537.32 649.60 781.11




Non Road 2877.02 3512.75 3931.90 4401.44 4927.49

Road 0.00 0.00 0.00 0.00 0.00


Idukki 595894.02 702039.16 838368.18 997321.32 1182384.67


General Sector 404757.71 473604.95 576212.57 696625.26 837654.05

SCP 39890.26 46675.39 56787.72 68654.80 82553.67

TSP 16736.29 19583.05 23825.76 28804.69 34636.08




Non Road 40948.01 49996.24 55961.80 62644.71 70131.91

Road 73194.74 89368.49 100031.95 111977.68 125361.07

Municipality 329165.83 385682.69 450238.95 543096.69 485477.21

Kattappana 151692.03 176513.12 206913.25 251101.88 221086.94


General Sector 64316.87 75256.85 91561.42 110695.26 133105.04

SCP 3659.71 4282.21 5209.96 6298.70 7573.84

TSP 742.71 869.05 1057.33 1278.28 1537.06



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 2710.30 3309.20 3704.05 4146.38 4641.95

Road 24335.69 29713.12 33258.49 37230.19 41679.88

UFC Grant 34547.17 39915.76 46175.46 62392.63

Basic Grant 34547.17 39915.76 46175.46 62392.63

Thodupuzha 177473.80 209169.57 243325.70 291994.82 264390.28


General Sector 63206.51 73957.61 89980.71 108784.21 130807.11

SCP 3041.73 3559.11 4330.20 5235.09 6294.91

TSP 810.75 948.65 1154.18 1395.37 1677.86



349


Non Road 11832.42 14447.02 16170.84 18101.95 20265.46

Road 41893.76 51150.97 57254.31 64091.57 71751.69

UFC Grant 35655.34 41196.14 47656.63 64394.01

Basic Grant 35655.34 41196.14 47656.63 64394.01

Kannur

Grama Panchayat 3731633.73 4381587.01 5095350.16 6030182.05 6090001.93

Alakkode (KNR) 71274.04 83409.54 97624.39 116209.31 118208.58


General Sector 31033.56 36312.21 44179.34 53411.61 64224.56

SCP 719.47 841.85 1024.23 1238.27 1488.95

TSP 1718.73 2011.08 2446.78 2958.09 3556.95




Non Road 3731.21 4555.69 5099.27 5708.22 6390.46

Road 11444.74 13973.66 15641.00 17508.84 19601.47

UFC Grant 8288.73 9576.85 11078.59 14969.59

Basic Grant 8288.73 9576.85 11078.59 14969.59

Ancharakkandi 41513.98 48744.99 56603.62 66947.73 67128.85


General Sector 15175.13 17756.34 21603.29 26117.79 31405.23

SCP 314.66 368.18 447.95 541.56 651.20

TSP 61.23 71.65 87.17 105.38 126.72




Non Road 2471.25 3017.32 3377.35 3780.67 4232.53

Road 9862.14 12041.36 13478.13 15087.68 16890.94

UFC Grant 4992.93 5768.87 6673.48 9017.32

Basic Grant 4992.93 5768.87 6673.48 9017.32

Aralam 75734.22 89105.98 103868.58 122809.76 127365.07


General Sector 28719.68 33604.75 40885.30 49429.21 59435.94

SCP 329.97 386.10 469.74 567.91 682.88

TSP 3707.05 4337.60 5277.35 6380.17 7671.81




Non Road 2097.55 2561.05 2866.63 3208.96 3592.49

Road 20791.18 25385.37 28414.36 31807.58 35609.17

UFC Grant 7359.15 8502.80 9836.13 13290.75

Basic Grant 7359.15 8502.80 9836.13 13290.75

Ayyankunnu 68563.00 80627.17 93968.64 111150.58 114747.94

350


General Sector 28235.43 33038.14 40195.93 48595.78 58433.78

SCP 330.82 387.09 470.95 569.37 684.64

TSP 813.02 951.31 1157.41 1399.28 1682.55




Non Road 1884.40 2300.79 2575.32 2882.86 3227.42

Road 18456.20 22534.44 25223.25 28235.39 31610.04

UFC Grant 6902.82 7975.57 9226.22 12466.62

Basic Grant 6902.82 7975.57 9226.22 12466.62

Azhikode 65422.31 76129.95 89292.35 106949.93 105425.88


General Sector 29046.89 33987.62 41351.11 49992.37 60113.11

SCP 2244.30 2626.04 3194.98 3862.65 4644.62

TSP 64.63 75.63 92.01 111.24 133.76




Non Road 2179.34 2660.90 2978.40 3334.08 3732.56

Road 6390.07 7802.08 8733.02 9775.91 10944.32

UFC Grant 9340.37 10791.92 12484.20 16868.87

Basic Grant 9340.37 10791.92 12484.20 16868.87

Chapparappadavu 71138.81 83693.48 97316.03 114949.73 117720.31


General Sector 27132.97 31748.15 38626.46 46698.33 56152.21

SCP 923.57 1080.67 1314.80 1589.55 1911.35

TSP 308.71 361.22 439.48 531.32 638.88




Non Road 4130.50 5043.21 5644.97 6319.09 7074.34

Road 18257.59 22291.95 24951.83 27931.55 31269.89

UFC Grant 7467.83 8628.38 9981.39 13487.03

Basic Grant 7467.83 8628.38 9981.39 13487.03

Chembilode 59332.97 69685.68 80879.61 95616.48 95817.90


General Sector 21419.99 25063.43 30493.48 36865.78 44329.10

SCP 410.76 480.63 584.76 706.96 850.08

TSP 44.22 51.74 62.96 76.11 91.52




Non Road 1587.72 1938.56 2169.86 2428.99 2719.30

351


UFC Grant 7135.70 8244.64 9537.48 12887.20

Basic Grant 7135.70 8244.64 9537.48 12887.20

Chengalai 63897.77 74908.21 87425.11 103775.35 105442.53


General Sector 26064.36 30497.77 37105.19 44859.15 53940.70

SCP 1635.39 1913.56 2328.14 2814.65 3384.47

TSP 231.32 270.66 329.30 398.12 478.72




Non Road 1448.71 1768.83 1979.89 2216.32 2481.21

Road 14531.80 17742.88 19859.96 22231.62 24888.71

UFC Grant 7321.56 8459.38 9785.90 13222.87

Basic Grant 7321.56 8459.38 9785.90 13222.87

Cherukunnu 32000.65 37510.44 43581.35 51641.40 51258.33


General Sector 11024.44 12899.64 15694.38 18974.07 22815.29

SCP 984.80 1152.31 1401.97 1694.94 2038.07

TSP 34.02 39.80 48.43 58.55 70.40




Non Road 921.99 1125.72 1260.04 1410.51 1579.10

Road 7803.05 9527.28 10664.07 11937.57 13364.33

UFC Grant 4114.76 4754.22 5499.73 7431.33

Basic Grant 4114.76 4754.22 5499.73 7431.33

Cherupuzha 73714.91 86725.92 100980.00 119343.58 123053.66


General Sector 28753.99 33644.90 40934.15 49488.27 59506.96

SCP 671.84 786.12 956.44 1156.31 1390.39

TSP 1324.98 1550.35 1886.24 2280.41 2742.07




Non Road 850.93 1038.96 1162.93 1301.81 1457.40

Road 21827.97 26651.26 29831.29 33393.72 37384.89

UFC Grant 7431.10 8585.93 9932.30 13420.69

Basic Grant 7431.10 8585.93 9932.30 13420.69

Cheruthazham 62251.34 73397.27 85050.42 100107.45 102434.92


General Sector 21012.76 24586.93 29913.74 36164.90 43486.32

SCP 1330.93 1557.32 1894.71 2290.66 2754.39

TSP 34.87 40.80 49.64 60.01 72.16

352




Non Road 2798.10 3416.40 3824.04 4280.71 4792.33

Road 19655.79 23999.11 26862.69 30070.61 33664.60

UFC Grant 6381.08 7372.73 8528.85 11524.33

Basic Grant 6381.08 7372.73 8528.85 11524.33

Chirakkal 81326.46 95739.09 111010.51 130892.92 132824.08


General Sector 27125.50 31739.41 38615.83 46685.49 56136.76

SCP 2297.88 2688.73 3271.26 3954.86 4755.50

TSP 108.86 127.37 154.97 187.35 225.28




Non Road 2457.16 3000.11 3358.08 3759.10 4208.39

Road 24999.13 30523.16 34165.19 38245.16 42816.17

UFC Grant 8915.74 10301.30 11916.65 16101.98

Basic Grant 8915.74 10301.30 11916.65 16101.98

Chittariparamba 47139.99 55225.38 64368.31 76414.09 76749.50


General Sector 18525.04 21676.05 26372.22 31883.29 38337.93

SCP 196.45 229.87 279.67 338.11 406.56

TSP 945.68 1106.54 1346.28 1627.61 1957.11




Non Road 1426.66 1741.91 1949.75 2182.59 2443.45

Road 10292.59 12566.93 14066.42 15746.22 17628.18

UFC Grant 5771.02 6667.87 7713.46 10422.57

Basic Grant 5771.02 6667.87 7713.46 10422.57

Chokli 45552.30 53322.68 62050.89 73670.35 72958.64


General Sector 17337.43 20286.45 24681.55 29839.32 35880.16

SCP 487.30 570.19 693.72 838.69 1008.48

TSP 83.34 97.52 118.65 143.44 172.48




Non Road 1040.70 1270.66 1422.27 1592.12 1782.41

Road 10214.46 12471.53 13959.64 15626.68 17494.36

UFC Grant 6003.82 6936.85 8024.62 10843.01

Basic Grant 6003.82 6936.85 8024.62 10843.01

Dharmmadam 46371.89 54171.62 63171.02 75210.06 74130.79

353


General Sector 18653.77 21826.68 26555.48 32104.85 38604.34

SCP 523.02 611.98 744.57 900.16 1082.40

TSP 47.62 55.73 67.80 81.97 98.56




Non Road 699.37 853.91 955.80 1069.94 1197.82

Road 9055.21 11056.12 12375.34 13853.20 15508.91

UFC Grant 6371.56 7361.74 8516.13 11507.15

Basic Grant 6371.56 7361.74 8516.13 11507.15

Eramam Kuttur 65673.87 77190.57 89798.82 106188.41 108249.32


General Sector 25630.74 29990.40 36487.90 44112.87 53043.33

SCP 569.79 666.71 811.16 980.66 1179.20

TSP 217.71 254.74 309.93 374.70 450.56




Non Road 1075.73 1313.43 1470.15 1645.71 1842.40

Road 18629.80 22746.41 25460.51 28500.98 31907.38

UFC Grant 7161.81 8274.80 9572.37 12934.35

Basic Grant 7161.81 8274.80 9572.37 12934.35

Eramholi 40567.83 47419.70 55217.27 65664.22 64536.59


General Sector 15753.17 18432.70 22426.19 27112.65 32601.49

SCP 308.71 361.22 439.48 531.32 638.88

TSP 48.47 56.72 69.01 83.43 100.32




Non Road 634.61 774.84 867.30 970.87 1086.90

Road 8516.50 10398.38 11639.11 13029.05 14586.26

UFC Grant 5607.20 6478.59 7494.50 10126.69

Basic Grant 5607.20 6478.59 7494.50 10126.69

Eruvessi 47419.85 55743.27 64866.30 76704.01 78379.60


General Sector 18100.28 21179.04 25767.53 31152.24 37458.88

SCP 231.32 270.66 329.30 398.12 478.72

TSP 941.43 1101.57 1340.22 1620.29 1948.31




Non Road 2592.62 3165.51 3543.22 3966.35 4440.40

354


UFC Grant 5093.79 5885.40 6808.29 9199.47

Basic Grant 5093.79 5885.40 6808.29 9199.47

Ezhom 38903.99 45715.55 53143.58 62837.78 63714.89


General Sector 13737.89 16074.64 19557.25 23644.18 28430.84

SCP 1470.40 1720.51 2093.26 2530.70 3043.03

TSP 28.06 32.84 39.95 48.30 58.08




Non Road 1998.60 2440.23 2731.39 3057.57 3423.01

Road 9712.11 11858.19 13273.11 14858.17 16634.00

UFC Grant 4380.19 5060.90 5854.50 7910.70

Basic Grant 4380.19 5060.90 5854.50 7910.70

Irikkur 24092.85 28161.32 32805.15 39019.19 38419.07


General Sector 9548.32 11172.44 13592.97 16433.53 19760.43

SCP 128.42 150.26 182.81 221.02 265.76

TSP 17.01 19.90 24.21 29.27 35.20




Non Road 627.49 766.15 857.56 959.97 1074.71

Road 4747.80 5796.92 6488.61 7263.47 8131.59

UFC Grant 3305.70 3819.43 4418.36 5970.16

Basic Grant 3305.70 3819.43 4418.36 5970.16

Kadamboor 32073.80 37495.44 43586.94 51791.59 50504.00


General Sector 11725.64 13720.11 16692.61 20180.90 24266.44

SCP 246.63 288.58 351.10 424.47 510.40

TSP 49.33 57.72 70.22 84.89 102.08




Non Road 846.41 1033.44 1156.75 1294.89 1449.66

Road 6725.35 8211.44 9191.23 10288.83 11518.54

UFC Grant 4571.98 5282.49 6110.84 8257.07

Basic Grant 4571.98 5282.49 6110.84 8257.07

Kadannapally Panapuzha 52949.70 62413.05 72469.29 85394.71 88073.22


General Sector 19870.10 23249.90 28287.05 34198.26 41121.56

SCP 497.50 582.13 708.25 856.25 1029.60

TSP 63.78 74.63 90.80 109.78 132.00

355




Non Road 2546.24 3108.88 3479.83 3895.39 4360.96

Road 15794.19 19284.21 21585.21 24162.89 27050.80

UFC Grant 5193.80 6000.95 6941.96 9380.09

Basic Grant 5193.80 6000.95 6941.96 9380.09

Kadiroor 42185.71 48985.00 57421.05 68899.41 66625.18


General Sector 19219.77 22488.96 27361.25 33079.00 39775.70

SCP 311.26 364.20 443.11 535.71 644.16

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 677.97 827.78 926.55 1037.20 1161.17

Road 3849.95 4700.67 5261.56 5889.89 6593.84

UFC Grant 6617.03 7645.35 8844.22 11950.46

Basic Grant 6617.03 7645.35 8844.22 11950.46

Kallyassery 62217.25 73445.80 84916.63 99739.39 101848.81


General Sector 19393.92 22692.73 27609.16 33378.72 40136.10

SCP 1273.10 1489.65 1812.39 2191.13 2634.71

TSP 73.99 86.57 105.33 127.34 153.12




Non Road 3243.47 3960.17 4432.70 4962.05 5555.10

Road 20894.88 25512.00 28556.09 31966.24 35786.79

UFC Grant 6351.41 7338.46 8489.20 11470.75

Basic Grant 6351.41 7338.46 8489.20 11470.75

Kanichar 57064.06 67525.87 77922.69 91236.86 93962.77


General Sector 16275.50 19043.87 23169.78 28011.62 33682.46

SCP 223.66 261.71 318.41 384.95 462.88

TSP 1494.22 1748.37 2127.16 2571.68 3092.31




Non Road 68.64 83.81 93.81 105.02 117.57

Road 24412.98 29807.48 33364.11 37348.42 41812.25

UFC Grant 5344.43 6174.99 7143.29 9652.13

Basic Grant 5344.43 6174.99 7143.29 9652.13

Kankole Alapadamba 48021.05 56506.00 65584.60 77396.58 78664.58

356


General Sector 16954.79 19838.71 24136.82 29180.75 35088.27

SCP 988.21 1156.30 1406.81 1700.79 2045.11

TSP 67.18 78.61 95.64 115.63 139.04




Non Road 3203.46 3911.32 4378.02 4900.84 5486.58

Road 12481.52 15239.55 17057.94 19094.98 21377.18

UFC Grant 5248.02 6063.59 7014.42 9478.01

Basic Grant 5248.02 6063.59 7014.42 9478.01

Kannapuram 34412.13 40380.00 46947.75 55589.97 55814.09


General Sector 12261.64 14347.28 17455.65 21103.40 25375.70

SCP 1104.72 1292.62 1572.67 1901.32 2286.23

TSP 19.56 22.89 27.85 33.66 40.48




Non Road 1859.31 2270.16 2541.04 2844.49 3184.46

Road 7858.03 9594.41 10739.21 12021.68 13458.49

UFC Grant 4142.79 4786.61 5537.19 7481.95

Basic Grant 4142.79 4786.61 5537.19 7481.95

Karivellur Paralam 42154.67 49465.17 57490.39 68063.55 68216.49


General Sector 15396.22 18015.03 21918.03 26498.30 31862.77

SCP 783.25 916.48 1115.04 1348.05 1620.95

TSP 19.56 22.89 27.85 33.66 40.48




Non Road 1475.83 1801.94 2016.95 2257.81 2527.66

Road 10505.40 12826.77 14357.26 16071.79 17992.67

UFC Grant 5119.26 5914.82 6842.33 9245.47

Basic Grant 5119.26 5914.82 6842.33 9245.47

Keezhalloor 37722.89 44133.49 51441.51 61147.14 60807.27


General Sector 15189.40 17773.04 21623.61 26142.35 31434.76

SCP 328.27 384.10 467.32 564.98 679.36

TSP 69.74 81.60 99.28 120.02 144.32




Non Road 1074.05 1311.38 1467.85 1643.14 1839.53

357


UFC Grant 4909.83 5672.85 6562.41 8867.25

Basic Grant 4909.83 5672.85 6562.41 8867.25

Kelakam 53120.32 62598.32 72716.45 85722.59 88436.91


General Sector 19679.18 23026.51 28015.25 33869.68 40726.45

SCP 202.40 236.83 288.14 348.36 418.88

TSP 887.00 1037.88 1262.74 1526.62 1835.67




Non Road 5453.05 6658.01 7452.44 8342.40 9339.47

Road 12650.87 15446.31 17289.37 19354.05 21667.21

UFC Grant 5219.42 6030.55 6976.20 9426.35

Basic Grant 5219.42 6030.55 6976.20 9426.35

Kolacheri 59026.04 69711.11 80559.97 94560.58 96665.50


General Sector 18088.37 21165.11 25750.59 31131.75 37434.24

SCP 1265.45 1480.69 1801.49 2177.95 2618.87

TSP 30.62 35.82 43.58 52.69 63.36




Non Road 1689.82 2063.21 2309.39 2585.18 2894.16

Road 21710.90 26508.33 29671.31 33214.63 37184.39

UFC Grant 5949.54 6874.14 7952.07 10744.97

Basic Grant 5949.54 6874.14 7952.07 10744.97

Kolayad 49741.13 58541.82 68144.22 80499.23 83106.07


General Sector 17029.84 19926.53 24243.66 29309.93 35243.60

SCP 178.59 208.97 254.24 307.37 369.60

TSP 3409.40 3989.32 4853.61 5867.89 7055.81




Non Road 3278.46 4002.90 4480.53 5015.59 5615.04

Road 12327.81 15051.87 16847.86 18859.82 21113.92

UFC Grant 4951.70 5721.23 6618.38 8942.86

Basic Grant 4951.70 5721.23 6618.38 8942.86

Kottayam 32355.11 37796.79 43953.28 52270.92 50783.27


General Sector 11929.30 13958.41 16982.54 20531.42 24687.92

SCP 227.92 266.68 324.46 392.27 471.68

TSP 51.88 60.70 73.85 89.28 107.36

358




Non Road 1320.27 1612.00 1804.35 2019.82 2261.23

Road 5959.62 7276.50 8144.74 9117.38 10207.07

UFC Grant 4713.26 5445.73 6299.68 8512.24

Basic Grant 4713.26 5445.73 6299.68 8512.24

Kottiyoor 65199.32 76402.64 89373.34 106228.91 108820.22


General Sector 29076.17 34021.87 41392.79 50042.76 60173.70

SCP 382.70 447.79 544.81 658.66 792.00

TSP 956.74 1119.48 1362.01 1646.64 1979.99




Non Road 5120.08 6251.45 6997.38 7833.00 8769.19

Road 10052.50 12273.79 13738.30 15378.92 17216.98

UFC Grant 7184.17 8300.63 9602.26 12974.73

Basic Grant 7184.17 8300.63 9602.26 12974.73

Kudali 56162.35 65828.49 76656.62 90924.03 91249.72


General Sector 22273.87 26062.55 31709.06 38335.39 46096.22

SCP 486.45 569.19 692.51 837.22 1006.72

TSP 73.99 86.57 105.33 127.34 153.12




Non Road 2081.17 2541.04 2844.24 3183.90 3564.43

Road 12512.21 15277.02 17099.87 19141.93 21429.74

UFC Grant 6863.08 7929.65 9173.10 12394.85

Basic Grant 6863.08 7929.65 9173.10 12394.85

Kunjimangalam 29864.37 34756.76 40693.66 48700.30 47620.59


General Sector 12657.07 14809.97 18018.59 21783.98 26194.06

SCP 938.03 1097.58 1335.38 1614.44 1941.27

TSP 21.26 24.88 30.27 36.59 44.00




Non Road 1155.26 1410.53 1578.84 1767.38 1978.62

Road 3087.07 3769.21 4218.96 4722.78 5287.24

UFC Grant 4398.05 5081.54 5878.38 7942.96

Basic Grant 4398.05 5081.54 5878.38 7942.96

Kunnathuparamba 51856.83 60026.46 70616.40 85102.28 81851.79

359


General Sector 25589.53 29942.18 36429.23 44041.94 52958.04

SCP 342.73 401.02 487.90 589.86 709.28

TSP 97.80 114.44 139.23 168.32 202.40




Non Road 1321.89 1613.99 1806.57 2022.31 2264.01

Road 1240.79 1514.97 1695.74 1898.24 2125.11

UFC Grant 8522.36 9846.78 11390.86 15391.52

Basic Grant 8522.36 9846.78 11390.86 15391.52

Kurumathur 61020.48 71615.78 83342.92 98706.71 99707.70


General Sector 23718.85 27753.30 33766.12 40822.32 49086.62

SCP 784.95 918.47 1117.46 1350.97 1624.47

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 2173.67 2653.99 2970.66 3325.42 3722.87

Road 14888.10 18177.91 20346.90 22776.71 25498.94

UFC Grant 7111.36 8216.50 9504.94 12843.23

Basic Grant 7111.36 8216.50 9504.94 12843.23

Kuttiattur 52323.04 61414.45 71376.64 84479.84 84840.61


General Sector 19190.42 22454.62 27319.46 33028.48 39714.96

SCP 920.17 1076.69 1309.96 1583.70 1904.31

TSP 27.21 31.84 38.74 46.84 56.32




Non Road 1501.61 1833.42 2052.18 2297.25 2571.82

Road 13564.63 16561.98 18538.16 20751.97 23232.22

UFC Grant 6271.22 7245.80 8382.02 11325.93

Basic Grant 6271.22 7245.80 8382.02 11325.93

Madayi 56624.83 66147.52 77207.49 91958.11 91046.94


General Sector 21942.15 25674.40 31236.82 37764.47 45409.72

SCP 2180.52 2551.41 3104.18 3752.87 4512.62

TSP 45.07 52.74 64.17 77.57 93.28




Non Road 831.06 1014.70 1135.78 1271.41 1423.37

360


UFC Grant 7634.30 8820.72 10203.89 13787.68

Basic Grant 7634.30 8820.72 10203.89 13787.68

Malappattam 46654.99 55806.67 63614.85 73310.29 77020.21


General Sector 8169.67 9559.29 11630.33 14060.75 16907.29

SCP 409.06 478.64 582.34 704.03 846.56

TSP 22.96 26.87 32.69 39.52 47.52




Non Road 1115.40 1361.87 1524.37 1706.41 1910.36

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 3122.95 3608.28 4174.09 5640.10

Basic Grant 3122.95 3608.28 4174.09 5640.10

Malur 43080.78 50286.01 58783.38 70109.76 69537.61


General Sector 18542.22 21696.16 26396.68 31912.86 38373.49

SCP 261.08 305.49 371.68 449.35 540.32

TSP 351.23 410.97 500.01 604.50 726.88




Non Road 1811.99 2212.38 2476.37 2772.09 3103.41

Road 6250.85 7632.09 8542.75 9562.92 10705.87

UFC Grant 5811.26 6714.36 7767.24 10495.23

Basic Grant 5811.26 6714.36 7767.24 10495.23

Mangattidom 74132.57 87581.65 101288.97 118892.61 122299.29


General Sector 24607.94 28793.63 35031.83 42352.53 50926.62

SCP 457.53 535.36 651.35 787.46 946.88

TSP 117.36 137.32 167.07 201.99 242.88




Non Road 1769.67 2160.71 2418.53 2707.35 3030.93

Road 27635.00 33741.47 37767.51 42277.67 47330.64

UFC Grant 7159.96 8272.66 9569.90 12931.02

Basic Grant 7159.96 8272.66 9569.90 12931.02

Mattool 40848.24 47586.61 55574.35 66379.84 64549.26


General Sector 16610.80 19436.22 23647.12 28588.72 34376.39

SCP 708.41 828.91 1008.50 1219.24 1466.07

TSP 56.13 65.68 79.90 96.60 116.16

361




Non Road 1114.47 1360.73 1523.09 1704.98 1908.75

Road 5736.57 7004.18 7839.92 8776.15 9825.07

UFC Grant 6089.10 7035.38 8138.60 10997.02

Basic Grant 6089.10 7035.38 8138.60 10997.02

Mayyil 54856.63 64395.28 74936.22 88730.55 89748.31


General Sector 20821.56 24363.21 29641.55 35835.83 43090.63

SCP 1218.67 1425.96 1734.90 2097.45 2522.07

TSP 26.36 30.85 37.53 45.37 54.56




Non Road 1356.96 1656.81 1854.50 2075.96 2324.08

Road 14142.55 17267.61 19327.98 21636.11 24222.02

UFC Grant 6334.05 7318.40 8466.00 11439.41

Basic Grant 6334.05 7318.40 8466.00 11439.41

Mokeri 33556.04 39156.37 45577.57 54280.73 52547.53


General Sector 12782.66 14956.93 18197.38 22000.14 26453.97

SCP 167.54 196.03 238.50 288.34 346.72

TSP 17.86 20.90 25.42 30.74 36.96




Non Road 1410.63 1722.34 1927.84 2158.07 2415.99

Road 5504.73 6721.10 7523.06 8421.46 9427.98

UFC Grant 5008.71 5787.09 6694.57 9045.81

Basic Grant 5008.71 5787.09 6694.57 9045.81

Munderi 68034.55 80014.44 92722.57 109403.08 109894.86


General Sector 22886.65 26779.55 32581.41 39390.03 47364.37

SCP 1012.02 1184.16 1440.71 1741.78 2094.39

TSP 57.83 67.67 82.33 99.53 119.68




Non Road 1498.09 1829.13 2047.38 2291.87 2565.79

Road 20855.11 25463.43 28501.73 31905.38 35718.66

UFC Grant 7958.49 9195.29 10637.20 14373.17

Basic Grant 7958.49 9195.29 10637.20 14373.17

Muzhakunnu 42533.47 49723.46 58056.30 69108.43 68921.24

362


General Sector 17321.35 20267.63 24658.66 29811.65 35846.89

SCP 201.55 235.84 286.93 346.89 417.12

TSP 920.17 1076.69 1309.96 1583.70 1904.31




Non Road 1378.41 1683.00 1883.82 2108.78 2360.82

Road 7671.50 9366.66 10484.29 11736.31 13139.02

UFC Grant 5509.79 6366.05 7364.31 9950.78

Basic Grant 5509.79 6366.05 7364.31 9950.78

Muzhappilangad 38596.19 45161.01 52495.11 62321.73 61176.21


General Sector 14110.93 16511.13 20088.30 24286.21 29202.85

SCP 383.55 448.79 546.02 660.12 793.76

TSP 56.13 65.68 79.90 96.60 116.16




Non Road 1498.70 1829.87 2048.21 2292.80 2566.83

Road 8060.75 9841.93 11016.27 12331.82 13805.70

UFC Grant 5306.72 6131.41 7092.88 9584.02

Basic Grant 5306.72 6131.41 7092.88 9584.02

Naduvil 84656.75 99845.98 115917.43 136506.98 141303.53


General Sector 29776.36 34841.17 42389.59 51247.86 61622.77

SCP 216.01 252.75 307.51 371.77 447.04

TSP 2676.32 3131.55 3810.01 4606.20 5538.70




Non Road 1608.47 1963.89 2198.22 2460.73 2754.83

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8047.06 9297.62 10755.58 14533.13

Basic Grant 8047.06 9297.62 10755.58 14533.13

Narath 55140.62 65005.52 75343.88 88701.54 90786.41


General Sector 17304.70 20248.14 24634.94 29782.97 35812.41

SCP 2604.88 3047.96 3708.31 4483.25 5390.86

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 1473.82 1799.48 2014.20 2254.73 2524.21

363


UFC Grant 5653.07 6531.59 7555.81 10209.54

Basic Grant 5653.07 6531.59 7555.81 10209.54

New Mahi 30777.58 36201.97 41843.76 49311.41 48941.78


General Sector 9591.04 11222.43 13653.80 16507.07 19848.86

SCP 160.73 188.07 228.82 276.64 332.64

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 1124.49 1372.97 1536.80 1720.32 1925.93

Road 9461.51 11552.21 12930.62 14474.79 16204.79

UFC Grant 3809.78 4401.84 5092.10 6880.53

Basic Grant 3809.78 4401.84 5092.10 6880.53

Padiyoor Kallyad 52304.16 61417.04 71551.50 84738.93 86378.65


General Sector 20591.96 24094.55 29314.69 35440.66 42615.47

SCP 454.98 532.37 647.71 783.07 941.60

TSP 837.68 980.16 1192.52 1441.72 1733.59




Non Road 1364.12 1665.55 1864.29 2086.92 2336.34

Road 13292.15 16229.29 18165.78 20335.12 22765.54

UFC Grant 5774.57 6671.98 7718.21 10428.98

Basic Grant 5774.57 6671.98 7718.21 10428.98

Pannyannur 37781.47 44177.18 51344.08 60991.78 59510.57


General Sector 13865.89 16224.40 19739.46 23864.47 28695.72

SCP 189.65 221.91 269.98 326.40 392.48

TSP 31.47 36.82 44.80 54.16 65.12




Non Road 934.14 1140.55 1276.65 1429.10 1599.91

Road 8124.11 9919.29 11102.86 12428.75 13914.22

UFC Grant 5361.70 6194.94 7166.37 9683.32

Basic Grant 5361.70 6194.94 7166.37 9683.32

Pappinissery 58891.28 69031.38 80411.60 95384.64 95920.73


General Sector 21572.99 25242.45 30711.28 37129.10 44645.73

SCP 2572.57 3010.15 3662.30 4427.63 5323.98

TSP 57.83 67.67 82.33 99.53 119.68

364




Non Road 3948.60 4821.12 5396.38 6040.81 6762.80

Road 11301.25 13798.47 15444.91 17289.33 19355.72

UFC Grant 7120.76 8227.37 9517.50 12860.21

Basic Grant 7120.76 8227.37 9517.50 12860.21

Pariyaram (KNR) 70253.71 82672.75 96025.23 113346.73 115676.57


General Sector 25690.67 30060.53 36573.21 44216.01 53167.36

SCP 1297.76 1518.51 1847.50 2233.57 2685.75

TSP 60.38 70.65 85.96 103.92 124.96




Non Road 3046.07 3719.16 4162.93 4660.07 5217.03

Road 19690.17 24041.09 26909.67 30123.20 33723.48

UFC Grant 7498.30 8663.58 10022.12 13542.05

Basic Grant 7498.30 8663.58 10022.12 13542.05

Pattiam 59322.98 69664.89 80962.61 95779.35 96525.22


General Sector 21458.25 25108.20 30547.95 36931.63 44408.28

SCP 276.39 323.40 393.47 475.70 572.00

TSP 1163.40 1361.28 1656.21 2002.31 2407.67




Non Road 2013.01 2457.82 2751.09 3079.62 3447.69

Road 15447.55 18860.98 21111.47 23632.59 26457.12

UFC Grant 6947.24 8026.88 9285.58 12546.84

Basic Grant 6947.24 8026.88 9285.58 12546.84

Pattuvam 30262.09 35338.19 41204.21 49073.01 48196.43


General Sector 11318.61 13243.85 16113.16 19480.37 23424.09

SCP 1095.36 1281.68 1559.35 1885.22 2266.87

TSP 47.62 55.73 67.80 81.97 98.56




Non Road 802.72 980.10 1097.04 1228.05 1374.82

Road 5431.14 6631.25 7422.49 8308.87 9301.94

UFC Grant 4237.22 4895.71 5663.40 7652.49

Basic Grant 4237.22 4895.71 5663.40 7652.49

Payam 55434.54 65049.29 75716.87 89696.51 90589.33

365


General Sector 21122.15 24714.92 30069.47 36353.17 43712.71

SCP 747.53 874.68 1064.19 1286.57 1547.03

TSP 554.48 648.80 789.36 954.32 1147.52




Non Road 3651.06 4457.83 4989.74 5585.61 6253.19

Road 11673.18 14252.58 15953.20 17858.32 19992.72

UFC Grant 6478.98 7485.85 8659.71 11701.15

Basic Grant 6478.98 7485.85 8659.71 11701.15

Payyavur 56366.71 66175.16 77202.54 91500.50 93782.84


General Sector 22858.23 26746.30 32540.95 39341.12 47305.56

SCP 172.64 202.00 245.77 297.13 357.28

TSP 1577.56 1845.89 2245.81 2715.12 3264.79




Non Road 3356.29 4097.92 4586.89 5134.65 5748.33

Road 11886.27 14512.77 16244.43 18184.33 20357.69

UFC Grant 6050.22 6990.46 8086.63 10926.80

Basic Grant 6050.22 6990.46 8086.63 10926.80

Peralasseri 54295.93 63834.21 73997.93 87351.89 87664.14


General Sector 18719.74 21903.87 26649.39 32218.39 38740.86

SCP 546.83 639.84 778.47 941.15 1131.68

TSP 40.82 47.76 58.11 70.26 84.48




Non Road 662.20 808.52 904.99 1013.07 1134.15

Road 16836.38 20556.69 23009.52 25757.29 28835.76

UFC Grant 6407.12 7402.82 8563.66 11571.36

Basic Grant 6407.12 7402.82 8563.66 11571.36

Peravoor 54181.71 63879.84 74077.49 87223.48 89549.63


General Sector 18880.47 22091.94 26878.21 32495.03 39073.50

SCP 342.73 401.02 487.90 589.86 709.28

TSP 791.76 926.43 1127.14 1362.68 1638.55




Non Road 1938.43 2366.76 2649.17 2965.53 3319.96

366


UFC Grant 5448.18 6294.86 7281.95 9839.50

Basic Grant 5448.18 6294.86 7281.95 9839.50

Peringom Vayakkara 67614.17 79358.01 92523.75 109659.13 111823.15


General Sector 27650.10 32353.24 39362.65 47588.37 57222.43

SCP 1018.82 1192.12 1450.39 1753.49 2108.47

TSP 216.01 252.75 307.51 371.77 447.04




Non Road 3690.75 4506.29 5043.99 5646.34 6321.18

Road 14587.29 17810.63 19935.80 22316.51 24983.75

UFC Grant 7491.90 8656.19 10013.57 13530.51

Basic Grant 7491.90 8656.19 10013.57 13530.51

Pinarayi 59434.55 69777.95 81055.53 95893.83 96226.50


General Sector 21974.37 25712.10 31282.69 37819.91 45476.39

SCP 477.94 559.24 680.40 822.59 989.12

TSP 62.08 72.64 88.38 106.85 128.48




Non Road 1610.36 1966.20 2200.81 2463.63 2758.07

Road 15840.22 19340.41 21648.11 24233.31 27129.64

UFC Grant 7132.31 8240.71 9532.94 12881.07

Basic Grant 7132.31 8240.71 9532.94 12881.07

Ramanthaly 42766.91 49813.03 58275.70 69666.70 68262.12


General Sector 18088.72 21165.52 25751.09 31132.36 37434.97

SCP 1027.33 1202.07 1462.50 1768.12 2126.07

TSP 44.22 51.74 62.96 76.11 91.52




Non Road 1611.68 1967.81 2202.61 2465.65 2760.34

Road 5072.28 6193.09 6932.06 7759.88 8687.32

UFC Grant 6199.30 7162.71 8285.90 11196.04

Basic Grant 6199.30 7162.71 8285.90 11196.04

Thillankery 37001.62 43391.86 50261.33 59456.06 58300.40


General Sector 11922.50 13950.46 16972.86 20519.73 24673.86

SCP 210.91 246.78 300.25 362.99 436.48

TSP 340.17 398.04 484.27 585.47 704.00

367




Non Road 1422.67 1737.03 1944.29 2176.48 2436.61

Road 9472.88 11566.09 12946.15 14492.17 16224.25

UFC Grant 4994.00 5770.10 6674.91 9019.26

Basic Grant 4994.00 5770.10 6674.91 9019.26

Thriprangottur 60060.72 70642.94 81907.78 96656.72 97425.67


General Sector 20852.79 24399.74 29686.01 35889.57 43155.26

SCP 414.16 484.61 589.60 712.81 857.12

TSP 341.88 400.03 486.69 588.40 707.52




Non Road 1098.75 1341.54 1501.62 1680.94 1881.84

Road 18527.52 22621.52 25320.72 28344.50 31732.19

UFC Grant 6896.41 7968.15 9217.64 12455.03

Basic Grant 6896.41 7968.15 9217.64 12455.03

Udayagiri 64030.97 76036.27 87671.84 102269.39 107639.47


General Sector 18546.64 21701.33 26402.97 31920.47 38382.64

SCP 166.69 195.04 237.29 286.88 344.96

TSP 1480.61 1732.45 2107.79 2548.26 3064.15




Non Road 2208.19 2696.13 3017.83 3378.22 3781.98

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 4841.39 5593.77 6470.94 8743.64

Basic Grant 4841.39 5593.77 6470.94 8743.64

Ulikkal 78603.34 92353.53 107568.82 127310.29 130203.21


General Sector 30772.06 36006.23 43807.06 52961.54 63683.38

SCP 428.62 501.53 610.18 737.69 887.04

TSP 1604.77 1877.74 2284.55 2761.96 3321.11




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 16992.36 20747.14 23222.70 25995.93 29102.92

UFC Grant 8456.83 9771.07 11303.27 15273.18

Basic Grant 8456.83 9771.07 11303.27 15273.18

Valapattanam 13899.15 16233.64 18833.80 22380.59 21446.69

368


General Sector 4625.34 5412.08 6584.63 7960.63 9572.23

SCP 156.48 183.10 222.76 269.32 323.84

TSP 22.11 25.87 31.48 38.06 45.76




Non Road 1321.06 1612.97 1805.43 2021.03 2262.58

Road 1944.30 2373.93 2657.18 2974.50 3330.01

UFC Grant 2135.66 2467.55 2854.49 3857.04

Basic Grant 2135.66 2467.55 2854.49 3857.04

Vengad 68271.18 80157.12 93159.38 110230.57 110942.16


General Sector 25779.00 30163.88 36698.96 44368.04 53350.16

SCP 456.68 534.36 650.13 786.00 945.12

TSP 102.05 119.41 145.28 175.64 211.20




Non Road 2537.96 3098.76 3468.51 3882.72 4346.77

Road 17373.38 21212.36 23743.42 26578.84 29755.50

UFC Grant 8067.38 9321.10 10782.74 14569.83

Basic Grant 8067.38 9321.10 10782.74 14569.83

Block Panchayat 560364.74 655674.99 789795.89 946667.74 1129838.67

Edakkad 39363.85 46163.04 55335.35 66044.82 78529.60


General Sector 30915.00 36173.48 44010.55 53207.56 63979.20

SCP 1160.56 1357.97 1652.17 1997.43 2401.80

TSP 80.14 93.77 114.08 137.92 165.84




Non Road 4602.29 5619.25 6289.74 7040.85 7882.36

Road 0.00 0.00 0.00 0.00 0.00

Irikkur 58190.81 67959.66 82121.08 98702.67 118083.41


General Sector 49979.05 58480.24 71150.12 86018.55 103432.63

SCP 1321.29 1546.04 1880.99 2274.07 2734.44

TSP 1818.06 2127.30 2588.19 3129.05 3762.51




Non Road 1237.89 1511.43 1691.77 1893.80 2120.15

Road 0.00 0.00 0.00 0.00 0.00

369

Fifth State Finance Commission Appendix 10.1Iritty 52958.61 62063.32 74626.29 89311.21 106448.25


General Sector 42456.35 49677.96 60440.80 73071.28 87864.25

SCP 811.32 949.32 1154.99 1396.35 1679.03

TSP 1999.13 2339.17 2845.96 3440.69 4137.24




Non Road 4774.18 5829.12 6524.65 7303.82 8176.76

Road 0.00 0.00 0.00 0.00 0.00

Kallyassery 56864.90 66616.77 80080.20 95816.16 114178.08


General Sector 44385.25 51934.96 63186.79 76391.10 91856.15

SCP 3885.92 4546.90 5532.00 6688.03 8042.00

TSP 127.85 149.60 182.01 220.04 264.59




Non Road 4987.05 6089.03 6815.57 7629.48 8541.34

Road 0.00 0.00 0.00 0.00 0.00

Kannur 37052.58 43431.86 52026.38 62058.70 73751.32


General Sector 27427.56 32092.85 39045.84 47205.35 56761.88

SCP 2423.74 2836.01 3450.44 4171.48 5015.98

TSP 91.15 106.65 129.76 156.87 188.63




Non Road 4288.51 5236.14 5860.91 6560.82 7344.96

Road 0.00 0.00 0.00 0.00 0.00

Kuthuparamba 47342.25 55321.60 66772.63 80175.42 95835.12


General Sector 40949.32 47914.59 58295.40 70477.54 84745.42

SCP 638.39 746.98 908.82 1098.73 1321.17

TSP 977.54 1143.82 1391.63 1682.44 2023.04




Non Road 1643.78 2007.00 2246.48 2514.75 2815.31

Road 0.00 0.00 0.00 0.00 0.00

Panoor 24830.54 29030.98 34945.30 41861.16 49934.59


General Sector 21046.69 24626.62 29962.04 36223.28 43556.53

SCP 385.25 450.78 548.44 663.05 797.28

370





Non Road 1422.28 1736.56 1943.76 2175.88 2435.94

Road 0.00 0.00 0.00 0.00 0.00

Payyannur 56922.60 66525.79 80277.78 96372.47 115176.04


General Sector 48339.88 56562.24 68816.59 83197.37 100040.32

SCP 1999.09 2339.13 2845.90 3440.62 4137.16

TSP 687.28 804.18 978.41 1182.87 1422.33




Non Road 2142.40 2615.81 2927.92 3277.57 3669.30

Road 0.00 0.00 0.00 0.00 0.00

Peravoor 55197.42 64587.72 77915.63 93512.47 111732.78


General Sector 45572.16 53323.76 64876.48 78433.89 94312.49

SCP 597.57 699.22 850.70 1028.48 1236.69

TSP 3168.76 3707.74 4511.04 5453.72 6557.80




Non Road 2921.72 3567.33 3992.98 4469.82 5004.05

Road 0.00 0.00 0.00 0.00 0.00

Thalasseri 48102.83 56302.90 67730.39 81090.10 96682.84


General Sector 40304.38 47159.95 57377.27 69367.55 83410.71

SCP 875.10 1023.95 1245.79 1506.12 1811.03

TSP 150.18 175.72 213.80 258.47 310.80




Non Road 3539.03 4321.04 4836.63 5414.22 6061.31

Road 0.00 0.00 0.00 0.00 0.00

Thaliparamba 83538.36 97671.35 117964.85 141722.57 169486.64


General Sector 70997.11 83073.36 101071.40 122192.56 146929.92

SCP 2445.57 2861.55 3481.51 4209.05 5061.15

TSP 2384.52 2790.11 3394.60 4103.98 4934.81




371


Road 0.00 0.00 0.00 0.00 0.00


Kannur 688012.41 812401.88 965216.87 1143031.05 1349665.16


General Sector 462372.74 541020.01 658233.27 795786.03 956889.51

SCP 16543.81 19357.83 23551.75 28473.42 34237.74

TSP 11555.25 13520.74 16450.04 19887.65 23913.82




Non Road 114406.33 139686.54 156353.96 175025.61 195944.40

Road 56516.20 69004.51 77238.14 86461.85 96795.63

Municipality 1506056.60 1765714.19 2056285.92 2480185.15 2170096.19

Anthur 132233.67 154859.93 179593.21 215081.30 192685.90


General Sector 41274.48 48295.06 58758.30 71037.18 85418.35

SCP 3197.64 3741.54 4552.15 5503.43 6617.58

TSP 97.80 114.44 139.23 168.32 202.40



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 7033.00 8587.08 9611.69 10759.51 12045.47

Road 36794.08 44924.42 50284.80 56289.77 63017.44

UFC Grant 26942.89 31129.79 36011.65 48659.22

Basic Grant 26942.89 31129.79 36011.65 48659.22

Iritty 137934.61 160085.90 187357.37 228317.09 190819.91


General Sector 55622.05 65083.08 79183.49 95730.67 115110.93

SCP 813.58 951.97 1158.22 1400.25 1683.73

TSP 1413.14 1653.51 2011.75 2432.15 2924.52



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 5338.59 6518.26 7296.02 8167.30 9143.44

Road 16297.67 19898.94 22273.29 24933.14 27913.11

UFC Grant 36133.94 41749.12 48296.33 65258.37

Basic Grant 36133.94 41749.12 48296.33 65258.37

Koothuparamba 104572.19 123242.71 142959.79 171643.25 150745.25


General Sector 34454.10 40314.57 49048.82 59298.68 71303.45

SCP 569.79 666.71 811.16 980.66 1179.20

372





Non Road 10481.02 12796.99 14323.93 16034.48 17950.90

Road 22393.10 27341.27 30603.64 34258.30 38352.79

UFC Grant 22970.61 26540.22 30702.32 41485.21

Basic Grant 22970.61 26540.22 30702.32 41485.21

Mattannur 168795.47 198192.43 231339.62 279587.97 245522.54


General Sector 67182.85 78610.32 95641.43 115627.87 139036.24

SCP 1339.44 1567.27 1906.82 2305.29 2771.99

TSP 187.10 218.92 266.35 322.01 387.20




Non Road 8053.63 9833.23 11006.54 12320.93 13793.51

Road 31243.16 38146.92 42698.62 47797.65 53510.35

UFC Grant 38234.52 44176.12 51103.94 69052.04

Basic Grant 38234.52 44176.12 51103.94 69052.04

Panoor 160807.81 186971.39 218275.68 265689.92 219078.13


General Sector 60927.20 71290.61 86735.88 104861.31 126090.04

SCP 1272.82 1489.32 1811.98 2190.64 2634.12

TSP 185.68 217.26 264.33 319.57 384.27



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 3160.02 3858.28 4318.65 4834.38 5412.18

Road 25621.09 31282.55 35015.19 39196.68 43881.40

UFC Grant 43173.00 49882.04 57704.68 77971.00

Basic Grant 43173.00 49882.04 57704.68 77971.00

Payyannur 240280.03 282908.17 329448.37 396086.00 356248.08


General Sector 87230.87 102068.40 124181.76 150132.36 180526.01

SCP 5695.08 6663.79 8107.52 9801.77 11786.09

TSP 216.86 253.75 308.72 373.24 448.80




Non Road 10310.15 12588.37 14090.42 15773.09 17658.26

Road 57803.31 70576.02 78997.17 88430.94 99000.07

UFC Grant 49703.41 57427.28 66433.17 89765.01

373


Sreekandapuram 168026.37 196134.90 228536.13 276220.03 238497.73


General Sector 60373.12 70642.28 85947.10 103907.69 124943.36

SCP 2426.58 2839.33 3454.47 4176.36 5021.85

TSP 1029.03 1204.06 1464.92 1771.05 2129.59



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 1799.90 2197.62 2459.84 2753.60 3082.70

Road 38596.72 47125.39 52748.39 59047.56 66104.83

UFC Grant 39499.84 45638.08 52795.16 71337.23

Basic Grant 39499.84 45638.08 52795.16 71337.23

Thalassery 242958.64 285537.41 332472.14 401213.64 348958.23


General Sector 88072.17 103052.80 125379.43 151580.30 182267.08

SCP 2970.86 3476.18 4229.31 5113.12 6148.24

TSP 378.44 442.82 538.75 651.34 783.20




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 48157.11 58798.32 65814.15 73673.61 82478.97

UFC Grant 56028.02 64734.72 74886.59 101187.33

Basic Grant 56028.02 64734.72 74886.59 101187.33

Thaliparamba 150447.83 177781.37 206303.61 246345.95 227540.41


General Sector 52644.15 61598.66 74944.15 90605.43 108948.11

SCP 790.91 925.43 1125.93 1361.22 1636.79

TSP 117.64 137.65 167.48 202.48 243.47




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 38633.78 47170.64 52799.04 59104.26 66168.31

UFC Grant 27649.78 31946.53 36956.47 49935.87

Basic Grant 27649.78 31946.53 36956.47 49935.87


Kannur 787107.94 920812.73 1066843.44 1280660.96 1113970.99


General Sector 232460.62 272000.99 330930.65 400086.11 481081.83

SCP 16343.96 19123.98 23267.24 28129.46 33824.14

TSP 1312.51 1535.76 1868.48 2258.94 2716.26

374



One Time Grant 2000.00 0.00 0.00 0.00 0.00


Non Road 93234.86 113836.84 127419.87 142636.24 159683.90

Road 130184.10 158950.71 177916.73 199163.40 222967.09

UFC Grant 175830.99 203154.96 235014.26 317553.07

Basic Grant 175830.99 203154.96 235014.26 317553.07

Kasaragode

Grama Panchayat 2608122.95 3070601.15 3566428.20 4207835.23 4308462.24

Ajanoor 67458.46 78380.80 92093.62 110539.03 108695.38


General Sector 32330.13 37829.32 46025.13 55643.12 66907.83

SCP 782.40 915.48 1113.82 1346.58 1619.19

TSP 465.19 544.31 662.24 800.63 962.72




Non Road 3826.00 4671.43 5228.82 5853.24 6552.81

Road 3110.96 3798.39 4251.61 4759.34 5328.16

UFC Grant 9870.34 11404.25 13192.56 17826.01

Basic Grant 9870.34 11404.25 13192.56 17826.01

Badiyadukka 84264.61 99279.26 115426.65 136148.29 140841.92


General Sector 27742.47 32461.32 39494.14 47747.33 57413.58

SCP 3335.41 3902.75 4748.28 5740.55 6902.69

TSP 2796.23 3271.86 3980.71 4812.57 5786.86




Non Road 5219.34 6372.65 7133.03 7984.86 8939.19

Road 22889.44 27947.29 31281.97 35017.64 39202.89

UFC Grant 8162.49 9430.99 10909.86 14741.59

Basic Grant 8162.49 9430.99 10909.86 14741.59

Balal 82665.91 97713.55 113444.17 133314.26 140238.45


General Sector 27177.78 31800.59 38690.26 46775.47 56244.96

SCP 79.94 93.54 113.80 137.59 165.44

TSP 5253.14 6146.67 7478.37 9041.14 10871.48




Non Road 3212.41 3922.25 4390.25 4914.54 5501.91

Road 28412.95 34691.32 38830.70 43467.82 48663.03

375


Basic Grant 6788.00 7842.90 9072.74 12259.24

Bedadukka 74225.50 87424.08 101654.90 119945.59 123867.61


General Sector 26656.51 31190.65 37948.17 45878.31 55166.17

SCP 341.88 400.03 486.69 588.40 707.52

TSP 2879.58 3369.38 4099.36 4956.01 5959.34




Non Road 3657.34 4465.50 4998.32 5595.22 6263.95

Road 20764.18 25352.42 28377.47 31766.29 35562.94

UFC Grant 7299.52 8433.91 9756.43 13183.05

Basic Grant 7299.52 8433.91 9756.43 13183.05

Belur 38567.21 44879.34 52375.65 62607.41 60140.82


General Sector 13251.88 15505.96 18865.36 22807.71 27425.03

SCP 1452.54 1699.61 2067.84 2499.96 3006.07

TSP 1198.26 1402.08 1705.85 2062.32 2479.83




Non Road 1766.43 2156.75 2414.10 2702.39 3025.37

Road 4310.24 5262.67 5890.62 6594.07 7382.18

UFC Grant 6076.64 7020.99 8121.96 10974.52

Basic Grant 6076.64 7020.99 8121.96 10974.52

Chemmanad 98594.80 115925.68 134599.41 158982.94 160944.76


General Sector 35890.51 41995.30 51093.68 61770.86 74276.11

SCP 1085.16 1269.74 1544.83 1867.65 2245.75

TSP 232.17 271.66 330.52 399.58 480.48




Non Road 2632.88 3214.66 3598.24 4027.93 4509.35

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 11114.90 12842.22 14856.01 20073.70

Basic Grant 11114.90 12842.22 14856.01 20073.70

Chenkala 103982.39 122197.88 142047.95 167944.63 170357.74


General Sector 37724.40 44141.13 53704.41 64927.17 78071.39

SCP 1954.30 2286.72 2782.14 3363.53 4044.47

TSP 1021.37 1195.10 1454.03 1757.88 2113.75


376



Non Road 3010.18 3675.33 4113.87 4605.15 5155.55

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 11671.01 13484.75 15599.30 21078.04

Basic Grant 11671.01 13484.75 15599.30 21078.04

Cheruvathur 66743.37 79144.68 91196.33 106496.23 110582.22


General Sector 18988.34 22218.16 27031.77 32680.67 39296.74

SCP 1106.42 1294.61 1575.09 1904.25 2289.75

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 2523.67 3081.32 3448.98 3860.85 4322.30

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 5729.31 6619.68 7657.72 10347.24

Basic Grant 5729.31 6619.68 7657.72 10347.24

Delampady 67210.67 79339.12 91905.93 108038.37 111349.43


General Sector 17504.44 20481.85 24919.30 30126.75 36225.78

SCP 1545.24 1808.08 2199.80 2659.50 3197.91

TSP 5075.40 5938.70 7225.33 8735.23 10503.64




Non Road 2191.80 2676.11 2995.43 3353.14 3753.90

Road 23184.97 28308.12 31685.85 35469.74 39709.03

UFC Grant 6487.29 7495.46 8670.82 11716.16

Basic Grant 6487.29 7495.46 8670.82 11716.16

East Eleri 73083.90 86482.39 99994.25 117179.18 121836.61


General Sector 22935.78 26837.04 32651.35 39474.59 47466.05

SCP 144.57 169.17 205.82 248.83 299.20

TSP 1890.52 2212.09 2691.34 3253.76 3912.47




Non Road 2172.02 2651.96 2968.40 3322.88 3720.02

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6421.07 7418.94 8582.31 11596.56

Basic Grant 6421.07 7418.94 8582.31 11596.56

Enmakaje 78731.26 92869.03 107824.80 126965.30 131590.55


377

Fifth State Finance Commission Appendix 10.1General Sector 22476.51 26299.65 31997.54 38684.15 46515.59

SCP 1828.44 2139.44 2602.96 3146.91 3783.99

TSP 6180.97 7232.32 8799.22 10638.01 12791.63




Non Road 3297.97 4026.72 4507.18 5045.43 5648.45

Road 24719.27 30181.45 33782.71 37817.01 42336.84

UFC Grant 7410.18 8561.77 9904.35 13382.92

Basic Grant 7410.18 8561.77 9904.35 13382.92

Kallar 68393.89 81131.21 93771.71 109611.06 115804.89


General Sector 16467.49 19268.53 23443.10 28342.07 34079.80

SCP 102.90 120.41 146.49 177.11 212.96

TSP 6982.93 8170.69 9940.89 12018.26 14451.31




Non Road 2487.88 3037.62 3400.07 3806.11 4261.01

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 5106.56 5900.15 6825.35 9222.53

Basic Grant 5106.56 5900.15 6825.35 9222.53

Karadukka 53656.53 63257.71 73381.23 86420.05 88843.33


General Sector 17525.87 20506.93 24949.81 30163.64 36270.14

SCP 1658.35 1940.43 2360.82 2854.17 3431.99

TSP 875.95 1024.94 1247.00 1507.59 1812.79




Non Road 1467.20 1791.40 2005.15 2244.61 2512.88

Road 17510.33 21379.57 23930.58 26788.35 29990.05

UFC Grant 5355.33 6187.58 7157.85 9671.82

Basic Grant 5355.33 6187.58 7157.85 9671.82

Kayyur-Cheemeni 57489.75 67519.24 78724.61 93248.33 95567.58


General Sector 23672.54 27699.12 33700.19 40742.61 48990.78

SCP 751.79 879.66 1070.24 1293.89 1555.83

TSP 294.25 344.30 418.90 506.43 608.96




Non Road 5252.03 6412.56 7177.71 8034.87 8995.18

Road 10748.62 13123.73 14689.65 16443.88 18409.22

378


Basic Grant 6143.57 7098.31 8211.40 11095.38

Kinanoor Karindalam 78079.79 92121.07 106979.02 125953.91 130887.40


General Sector 27507.86 32186.80 39160.15 47343.55 56928.05

SCP 261.93 306.49 372.89 450.81 542.08

TSP 2741.80 3208.17 3903.23 4718.90 5674.22




Non Road 4010.99 4897.29 5481.64 6136.25 6869.64

Road 23906.66 29189.28 32672.15 36573.83 40945.07

UFC Grant 7198.61 8317.31 9621.55 13000.80

Basic Grant 7198.61 8317.31 9621.55 13000.80

Kodom-Beloor 92958.74 109585.06 127519.17 150384.87 156867.13


General Sector 32951.71 38556.63 46910.01 56712.92 68194.21

SCP 162.43 190.06 231.24 279.56 336.16

TSP 5510.82 6448.19 7845.20 9484.63 11404.76




Non Road 3291.44 4018.75 4498.26 5035.44 5637.27

Road 27958.34 34136.26 38209.40 42772.34 47884.42

UFC Grant 8456.38 9770.55 11302.68 15272.37

Basic Grant 8456.38 9770.55 11302.68 15272.37

Kumbadaje 35111.21 40992.59 47783.36 56912.54 55729.02


General Sector 12417.09 14529.18 17676.96 21370.96 25697.42

SCP 1268.00 1483.68 1805.12 2182.34 2624.15

TSP 614.87 719.45 875.32 1058.24 1272.48




Non Road 1808.40 2208.00 2471.46 2766.59 3097.25

Road 5391.36 6582.68 7368.12 8248.02 9233.81

UFC Grant 4986.31 5761.22 6664.64 9005.37

Basic Grant 4986.31 5761.22 6664.64 9005.37

Kumbala 82838.67 97187.27 113221.11 134197.48 135904.02


General Sector 31979.13 37418.61 45525.44 55039.02 66181.43

SCP 2134.59 2497.68 3038.81 3673.83 4417.58

TSP 284.05 332.36 404.37 488.87 587.84


379



Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 16598.85 20266.67 22684.89 25393.90 28428.94

UFC Grant 9569.20 11056.32 12790.06 17282.15

Basic Grant 9569.20 11056.32 12790.06 17282.15

Kuttikol 62030.67 72855.57 85072.51 100824.98 104110.93


General Sector 23052.37 26973.46 32817.32 39675.25 47707.33

SCP 140.32 164.19 199.76 241.51 290.40

TSP 4723.32 5526.73 6724.11 8129.27 9775.00




Non Road 2673.59 3264.37 3653.87 4090.22 4579.07

Road 14134.02 17257.20 19316.33 21623.07 24207.42

UFC Grant 6340.11 7325.40 8474.09 11450.34

Basic Grant 6340.11 7325.40 8474.09 11450.34

Madhur 72984.90 85654.95 99659.69 118024.44 119066.82


General Sector 26836.94 31401.77 38205.04 46188.85 55539.58

SCP 1723.83 2017.05 2454.05 2966.88 3567.51

TSP 581.70 680.64 828.10 1001.16 1203.84




Non Road 2460.63 3004.36 3362.84 3764.42 4214.34

Road 18000.74 21978.34 24600.80 27538.61 30829.98

UFC Grant 8565.20 9896.29 11448.13 15468.90

Basic Grant 8565.20 9896.29 11448.13 15468.90

Madikai 51518.63 60453.06 70456.94 83511.14 84865.53


General Sector 20369.41 23834.14 28997.86 35057.62 42154.89

SCP 276.39 323.40 393.47 475.70 572.00

TSP 1074.95 1257.79 1530.30 1850.09 2224.63




Non Road 1672.30 2041.83 2285.46 2558.38 2864.16

Road 12205.92 14903.04 16681.28 18673.34 20905.15

UFC Grant 5831.86 6738.17 7794.79 10532.45

Basic Grant 5831.86 6738.17 7794.79 10532.45

Mangalpady 95252.36 112286.41 130114.38 153176.54 156527.93


380


SCP 2278.32 2665.85 3243.41 3921.19 4715.02

TSP 319.76 374.15 455.22 550.34 661.76




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 9864.60 11397.62 13184.89 17815.64

Basic Grant 9864.60 11397.62 13184.89 17815.64

Manjeshwar 74953.42 88075.77 102383.95 121060.32 122724.07


General Sector 27477.74 32151.56 39117.28 47291.72 56865.72

SCP 1517.18 1775.24 2159.85 2611.20 3139.83

TSP 330.82 387.09 470.95 569.37 684.64




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 16841.78 20563.28 23016.89 25765.55 28845.01

UFC Grant 8449.64 9762.76 11293.67 15260.19

Basic Grant 8449.64 9762.76 11293.67 15260.19

Meenja 50032.19 58682.92 68390.06 81093.45 82117.66


General Sector 19511.11 22829.85 27775.99 33580.41 40378.62

SCP 1153.19 1349.34 1641.68 1984.75 2386.55

TSP 320.61 375.15 456.43 551.81 663.52




Non Road 1799.34 2196.94 2459.08 2752.74 3081.74

Road 11414.90 13937.24 15600.23 17463.20 19550.37

UFC Grant 5800.13 6701.51 7752.37 10475.14

Basic Grant 5800.13 6701.51 7752.37 10475.14

Mogral Puthur 45903.84 53921.87 62609.40 74018.90 74416.29


General Sector 16116.94 18858.34 22944.05 27738.73 33354.31

SCP 1039.23 1216.00 1479.45 1788.61 2150.71

TSP 44.22 51.74 62.96 76.11 91.52




Non Road 2357.84 2878.85 3222.35 3607.16 4038.29

Road 11542.76 14093.35 15774.97 17658.80 19769.36

381


Basic Grant 5422.74 6265.47 7247.96 9793.56

Muliyar 60496.84 71461.80 82701.93 97116.63 100122.08


General Sector 19034.76 22272.48 27097.86 32760.57 39392.81

SCP 1719.58 2012.07 2447.99 2959.56 3558.71

TSP 315.51 369.18 449.16 543.02 652.96




Non Road 2452.79 2994.77 3352.11 3752.42 4200.90

Road 21214.53 25902.28 28992.94 32455.25 36334.25

UFC Grant 5773.26 6670.45 7716.45 10426.60

Basic Grant 5773.26 6670.45 7716.45 10426.60

Padane 40336.72 47303.51 55049.49 65246.18 65524.28


General Sector 14610.22 17095.35 20799.10 25145.54 30236.15

SCP 1477.21 1728.47 2102.95 2542.41 3057.11

TSP 36.57 42.79 52.06 62.94 75.68




Non Road 1134.22 1384.85 1550.09 1735.20 1942.59

Road 9745.64 11899.12 13318.93 14909.46 16691.42

UFC Grant 4884.24 5643.28 6528.20 8821.02

Basic Grant 4884.24 5643.28 6528.20 8821.02

Paivalike 84612.54 99735.36 115782.20 136420.65 140570.36


General Sector 28252.60 33058.22 40220.36 48625.32 58469.30

SCP 1901.57 2225.02 2707.08 3272.78 3935.35

TSP 2271.51 2657.89 3233.72 3909.48 4700.94




Non Road 3122.64 3812.64 4267.57 4777.20 5348.16

Road 26280.56 32087.74 35916.45 40205.56 45010.87

UFC Grant 8346.36 9643.44 11155.63 15073.67

Basic Grant 8346.36 9643.44 11155.63 15073.67

Pallikkara 90757.70 107081.97 123983.37 145786.12 149351.69


General Sector 30201.07 35338.12 42994.20 51978.82 62501.71

SCP 821.52 961.26 1169.52 1413.91 1700.15

TSP 824.92 965.24 1174.36 1419.77 1707.19


382



Non Road 5513.05 6731.26 7534.44 8434.20 9442.24

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 9152.48 10574.83 12233.08 16529.54

Basic Grant 9152.48 10574.83 12233.08 16529.54

Panathadi 73419.18 86591.69 100693.08 118660.42 123788.54


General Sector 22885.05 26777.69 32579.13 39387.28 47361.07

SCP 238.12 278.63 338.99 409.83 492.80

TSP 6811.14 7969.68 9696.33 11722.60 14095.79




Non Road 3292.74 4020.33 4500.04 5037.43 5639.50

Road 22101.01 26984.64 30204.46 33811.45 37852.54

UFC Grant 6627.33 7657.26 8858.00 11969.08

Basic Grant 6627.33 7657.26 8858.00 11969.08

Pilicode 61507.14 72755.67 84056.63 98505.01 101745.95


General Sector 18870.97 22080.83 26864.69 32478.68 39053.85

SCP 1188.91 1391.14 1692.53 2046.22 2460.47

TSP 231.32 270.66 329.30 398.12 478.72




Non Road 4845.89 5916.68 6622.66 7413.53 8299.59

Road 20855.67 25464.12 28502.51 31906.25 35719.64

UFC Grant 5683.40 6566.63 7596.34 10264.31

Basic Grant 5683.40 6566.63 7596.34 10264.31

Pulloor Periya 72745.74 85822.43 99695.79 117401.46 122128.98


General Sector 25796.03 30183.81 36723.20 44397.34 53385.40

SCP 381.85 446.80 543.60 657.19 790.24

TSP 2541.95 2974.33 3618.72 4374.93 5260.62




Non Road 3628.69 4430.52 4959.17 5551.39 6214.89

Road 22201.88 27107.80 30342.31 33965.76 38025.29

UFC Grant 6665.52 7701.38 8909.03 12038.04

Basic Grant 6665.52 7701.38 8909.03 12038.04

Puthige 51041.35 60049.72 69718.18 82298.20 83662.27


383


SCP 1122.58 1313.52 1598.10 1932.06 2323.19

TSP 852.99 998.08 1214.31 1468.07 1765.27




Non Road 2366.48 2889.40 3234.16 3620.38 4053.08

Road 14114.70 17233.61 19289.92 21593.51 24174.33

UFC Grant 5584.29 6452.12 7463.88 10085.32

Basic Grant 5584.29 6452.12 7463.88 10085.32

Thrikkaripur 68695.50 80678.30 93798.32 110972.81 112124.21


General Sector 24850.08 29076.95 35376.54 42769.27 51427.73

SCP 1991.72 2330.50 2835.41 3427.93 4121.90

TSP 48.47 56.72 69.01 83.43 100.32




Non Road 3612.37 4410.60 4936.87 5526.42 6186.93

Road 16540.31 20195.21 22604.90 25304.36 28328.70

UFC Grant 7932.00 9164.68 10601.79 14325.32

Basic Grant 7932.00 9164.68 10601.79 14325.32

Uduma 77686.04 91785.90 106078.04 124469.31 127666.45


General Sector 24536.67 28710.24 34930.38 42229.87 50779.13

SCP 1078.35 1261.77 1535.14 1855.94 2231.67

TSP 73.14 85.58 104.12 125.88 151.36




Non Road 4777.09 5832.67 6528.63 7308.27 8181.75

Road 26388.53 32219.56 36064.01 40370.74 45195.79

UFC Grant 7631.50 8817.49 10200.16 13782.63

Basic Grant 7631.50 8817.49 10200.16 13782.63

Valiyaparamba 29447.56 34314.66 39865.48 47503.57 45035.87


General Sector 9957.17 11650.84 14175.02 17137.21 20606.57

SCP 522.17 610.99 743.36 898.70 1080.64

TSP 20.41 23.88 29.06 35.13 42.24




Non Road 1707.63 2084.96 2333.74 2612.43 2924.67

Road 4148.29 5064.93 5669.28 6346.30 7104.80

384


Basic Grant 4795.96 5541.29 6410.22 8661.59

Vorkady 55979.84 65657.42 76394.99 90526.87 90923.08


General Sector 20979.73 24548.28 29866.72 36108.04 43417.96

SCP 623.37 729.40 887.43 1072.88 1290.08

TSP 662.49 775.18 943.12 1140.21 1371.04




Non Road 3202.87 3910.60 4377.22 4899.94 5485.57

Road 12047.09 14709.12 16464.21 18430.36 20633.12

UFC Grant 6764.04 7815.22 9040.72 12215.98

Basic Grant 6764.04 7815.22 9040.72 12215.98

West Eleri 84664.15 100002.23 115979.87 136328.74 141940.39


General Sector 27817.50 32549.11 39600.95 47876.47 57568.86

SCP 85.04 99.51 121.07 146.37 176.00

TSP 4003.00 4683.89 5698.67 6889.53 8284.29




Non Road 3662.34 4471.60 5005.16 5602.87 6272.51

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7576.94 8754.44 10127.23 13684.08

Basic Grant 7576.94 8754.44 10127.23 13684.08

Block Panchayat 375886.26 439740.96 530055.63 635715.67 759116.43

Kanjangad 54787.02 64160.16 77202.46 92451.48 110250.91


General Sector 44371.91 51919.35 63167.80 76368.14 91828.54

SCP 1113.50 1302.91 1585.18 1916.44 2304.42

TSP 1791.14 2095.81 2549.87 3082.72 3706.80




Non Road 4262.44 5204.31 5825.29 6520.94 7300.31

Road 0.00 0.00 0.00 0.00 0.00

Karadukka 55646.36 65045.75 78516.34 94283.38 112706.00


General Sector 44586.01 52169.86 63472.58 76736.62 92271.62

SCP 2708.64 3169.36 3856.01 4661.82 5605.58

TSP 2813.34 3291.88 4005.07 4842.02 5822.26



385


Non Road 2096.44 2559.69 2865.11 3207.26 3590.58

Road 0.00 0.00 0.00 0.00 0.00

Kasaragode 72564.65 84879.55 102252.16 122572.36 146299.91


General Sector 59431.13 69540.07 84606.09 102286.45 122993.90

SCP 3757.51 4396.64 5349.18 6467.02 7776.24

TSP 392.42 459.17 558.65 675.40 812.13




Non Road 4179.97 5103.61 5712.57 6394.76 7159.05

Road 0.00 0.00 0.00 0.00 0.00

Manjeswaram 70587.20 82600.42 99480.77 119223.44 142274.72


General Sector 57551.06 67340.20 81929.61 99050.66 119103.04

SCP 3474.88 4065.94 4946.84 5980.59 7191.33

TSP 623.05 729.02 886.97 1072.32 1289.41




Non Road 4500.99 5495.56 6151.29 6885.88 7708.86

Road 0.00 0.00 0.00 0.00 0.00

Neeleswaram 45664.58 53421.65 64302.61 77026.04 91879.01


General Sector 36950.90 43236.06 52603.26 63595.90 76470.62

SCP 2346.07 2745.12 3339.86 4037.80 4855.24

TSP 252.95 295.98 360.10 435.35 523.48




Non Road 2932.25 3580.19 4007.38 4485.93 5022.08

Road 0.00 0.00 0.00 0.00 0.00

Parappa 76636.44 89633.43 108301.29 130158.96 155705.89


General Sector 60860.15 71212.15 86640.43 104745.91 125951.27

SCP 358.32 419.26 510.10 616.70 741.54

TSP 8762.10 10252.49 12473.71 15080.38 18133.33




Non Road 2921.11 3566.59 3992.15 4468.89 5003.01

Road 0.00 0.00 0.00 0.00 0.00


386

Fifth State Finance Commission Appendix 10.1Kasaragode 547866.65 650010.73 765412.64 899176.75 1054064.04


General Sector 303751.15 355417.69 432419.77 522783.68 628619.00

SCP 13758.92 16099.24 19587.18 23680.36 28474.35

TSP 14635.00 17124.34 20834.37 25188.18 30287.42




Non Road 114406.33 139686.54 156353.96 175025.61 195944.40

Road 81310.76 99277.89 111123.74 124394.04 139261.43

Municipality 536571.98 632388.56 734009.92 881155.16 779236.68

Kanhhangad 263061.41 311207.87 360318.32 429400.81 395226.67


General Sector 83071.76 97201.85 118260.86 142974.15 171918.66

SCP 2419.49 2831.03 3444.38 4164.16 5007.18

TSP 1068.71 1250.50 1521.42 1839.36 2211.73




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 85238.85 104073.97 116492.09 130403.47 145989.09

UFC Grant 48406.51 55928.84 64699.75 87422.80

Basic Grant 48406.51 55928.84 64699.75 87422.80

Kasaragode 148325.88 174266.41 203062.42 245171.44 213760.15


General Sector 54748.47 64060.90 77939.85 94227.15 113303.03

SCP 2187.04 2559.04 3113.46 3764.09 4526.12

TSP 235.29 275.31 334.95 404.95 486.93




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 22683.19 27695.47 31000.10 34702.10 38849.64

UFC Grant 34071.90 39366.63 45540.22 61534.29

Basic Grant 34071.90 39366.63 45540.22 61534.29

Nileshwar 125184.69 146914.29 170629.18 206582.91 170249.87


General Sector 39328.74 46018.35 55988.34 67688.37 81391.59

SCP 2121.84 2482.75 3020.64 3651.88 4391.18

TSP 126.15 147.61 179.58 217.11 261.07




Non Road 4501.31 5495.95 6151.73 6886.37 7709.41

387


UFC Grant 33124.07 38271.52 44273.36 59822.50

Basic Grant 33124.07 38271.52 44273.36 59822.50

Kollam

Grama Panchayat 4231982.99 4964471.29 5796340.01 6877225.30 7035271.78

Adichanelloor 61943.45 72679.09 84782.40 100536.96 102550.34


General Sector 23292.57 27254.52 33159.27 40088.65 48204.43

SCP 3468.93 4058.97 4938.36 5970.34 7179.01

TSP 84.19 98.51 119.86 144.90 174.24




Non Road 3297.45 4026.08 4506.47 5044.63 5647.56

Road 13019.81 15896.78 17793.58 19918.48 22299.10

UFC Grant 6879.88 7949.06 9195.55 12425.18

Basic Grant 6879.88 7949.06 9195.55 12425.18

Alappad 41357.74 48389.24 56433.94 67092.89 66943.78


General Sector 17089.70 19996.57 24328.87 29412.94 35367.46

SCP 307.01 359.23 437.06 528.39 635.36

TSP 15.31 17.91 21.79 26.35 31.68




Non Road 5042.22 6156.40 6890.98 7713.90 8635.85

Road 4441.51 5422.95 6070.01 6794.89 7607.00

UFC Grant 5297.87 6121.20 7081.06 9568.05

Basic Grant 5297.87 6121.20 7081.06 9568.05

Alayamon 43368.09 50831.70 59419.08 70589.55 72182.23


General Sector 17292.38 20233.73 24617.41 29761.78 35786.92

SCP 2478.17 2899.69 3527.92 4265.16 5128.62

TSP 79.09 92.54 112.59 136.12 163.68




Non Road 2630.30 3211.51 3594.71 4023.99 4504.93

Road 7751.05 9463.79 10593.01 11858.02 13275.27

UFC Grant 4812.52 5560.42 6432.35 8691.50

Basic Grant 4812.52 5560.42 6432.35 8691.50

Anchal 57712.99 67532.32 79006.97 94040.43 95379.99


General Sector 24131.46 28236.10 34353.51 41532.46 49940.53

388


TSP 69.74 81.60 99.28 120.02 144.32




Non Road 3963.68 4839.53 5416.98 6063.88 6788.62

Road 8381.82 10233.94 11455.06 12823.01 14355.59

UFC Grant 6821.74 7881.88 9117.84 12320.18

Basic Grant 6821.74 7881.88 9117.84 12320.18

Aryankavu 66754.32 78360.61 91983.75 109309.21 115277.30


General Sector 31881.23 37304.06 45386.07 54870.52 65978.82

SCP 2416.09 2827.05 3439.54 4158.31 5000.14

TSP 365.69 427.89 520.59 629.38 756.80




Non Road 3522.27 4300.58 4813.72 5388.57 6032.61

Road 12219.27 14919.35 16699.53 18693.77 20928.02

UFC Grant 5989.43 6920.22 8005.39 10817.01

Basic Grant 5989.43 6920.22 8005.39 10817.01

Chadayamangalam 43994.47 51537.19 60205.77 71543.29 72635.19


General Sector 17291.85 20233.10 24616.65 29760.86 35785.82

SCP 2297.88 2688.73 3271.26 3954.86 4755.50

TSP 93.55 109.46 133.17 161.00 193.60




Non Road 4689.18 5725.34 6408.49 7173.78 8031.18

Road 5682.59 6938.26 7766.14 8693.56 9732.61

UFC Grant 5106.44 5900.02 6825.20 9222.32

Basic Grant 5106.44 5900.02 6825.20 9222.32

Chathannur 55843.61 65647.94 76419.36 90375.91 92536.08


General Sector 19900.79 23285.82 28330.74 34251.10 41185.08

SCP 3007.14 3518.64 4280.96 5175.57 6223.34

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 3051.71 3726.04 4170.63 4668.69 5226.68

Road 13638.22 16651.83 18638.73 20864.56 23358.25

UFC Grant 5927.96 6849.20 7923.22 10705.99

389


Chavara 79193.35 93125.57 108353.66 128079.60 131128.65


General Sector 28948.87 33872.92 41211.57 49823.66 59910.25

SCP 3122.80 3653.97 4445.61 5374.63 6462.70

TSP 74.84 87.57 106.54 128.80 154.88




Non Road 5157.51 6297.15 7048.53 7890.26 8833.29

Road 19018.92 23221.50 25992.30 29096.27 32573.82

UFC Grant 8378.14 9680.16 11198.10 15131.07

Basic Grant 8378.14 9680.16 11198.10 15131.07

Chirakkara 52556.86 62050.92 71964.84 84626.75 87827.32


General Sector 16302.39 19075.34 23208.06 28057.91 33738.12

SCP 3305.64 3867.92 4705.91 5689.32 6841.10

TSP 122.46 143.29 174.34 210.77 253.44




Non Road 774.42 945.54 1058.36 1184.75 1326.35

Road 18843.18 23006.94 25752.13 28827.43 32272.83

UFC Grant 4838.78 5590.76 6467.44 8738.92

Basic Grant 4838.78 5590.76 6467.44 8738.92

Chithara 92206.21 107812.18 126517.01 150886.09 154473.87


General Sector 40689.13 47610.15 57924.99 70029.74 84206.96

SCP 5100.06 5967.56 7260.44 8777.68 10554.68

TSP 500.06 585.11 711.88 860.64 1034.88




Non Road 3034.20 3704.67 4146.71 4641.91 5196.70

Road 14303.08 17463.61 19547.37 21881.70 24496.97

UFC Grant 10469.62 12096.67 13993.55 18908.32

Basic Grant 10469.62 12096.67 13993.55 18908.32

Clappana 45262.97 53187.39 61864.79 73167.96 74393.46


General Sector 16664.48 19499.02 23723.53 28681.10 34487.46

SCP 1364.10 1596.13 1941.93 2347.74 2823.03

TSP 43.37 50.75 61.74 74.65 89.76



390


Non Road 1587.90 1938.78 2170.11 2429.27 2719.61

Road 11893.66 14521.79 16254.53 18195.63 20370.34

UFC Grant 5022.20 5802.68 6712.60 9070.18

Basic Grant 5022.20 5802.68 6712.60 9070.18

East Kallada 42726.73 50135.39 58539.22 69439.38 71190.78


General Sector 15324.25 17930.83 21815.58 26374.44 31713.83

SCP 3701.95 4331.63 5270.09 6371.39 7661.25

TSP 38.27 44.78 54.48 65.87 79.20




Non Road 2458.34 3001.56 3359.71 3760.92 4210.42

Road 8621.06 10526.04 11782.01 13189.01 14765.34

UFC Grant 4609.49 5325.84 6160.98 8324.82

Basic Grant 4609.49 5325.84 6160.98 8324.82

Edamulakkal 74695.24 87565.45 102337.57 121546.30 124322.34


General Sector 30086.60 35204.18 42831.25 51781.81 62264.82

SCP 3838.87 4491.84 5465.01 6607.04 7944.61

TSP 99.50 116.43 141.65 171.25 205.92




Non Road 2729.75 3332.94 3730.62 4176.13 4675.26

Road 15395.56 18797.49 21040.41 23553.04 26368.06

UFC Grant 8258.92 9542.41 11038.75 14915.75

Basic Grant 8258.92 9542.41 11038.75 14915.75

Elamadu 55775.61 65551.33 76250.37 90170.01 91818.48


General Sector 19228.82 22499.55 27374.13 33094.58 39794.43

SCP 3064.12 3585.31 4362.08 5273.63 6341.26

TSP 50.18 58.71 71.43 86.36 103.84




Non Road 1740.29 2124.84 2378.37 2662.40 2980.60

Road 14970.78 18278.86 20459.89 22903.20 25640.55

UFC Grant 6125.58 7077.53 8187.36 11062.89

Basic Grant 6125.58 7077.53 8187.36 11062.89

Elamballur 71599.97 84051.79 98032.89 116185.96 118858.22


General Sector 25333.66 29642.79 36064.97 43601.56 52428.51

391


TSP 66.33 77.62 94.43 114.17 137.28




Non Road 2465.32 3010.08 3369.24 3771.59 4222.37

Road 16915.65 20653.48 23117.85 25878.57 28971.53

UFC Grant 7776.56 8985.09 10394.04 14044.61

Basic Grant 7776.56 8985.09 10394.04 14044.61

Ezhukone 51957.60 61211.82 71107.80 83848.50 86346.47


General Sector 16787.41 19642.87 23898.54 28892.68 34741.88

SCP 3384.73 3960.46 4818.50 5825.44 7004.77

TSP 116.51 136.33 165.86 200.52 241.12




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 11804.16 14412.51 16132.21 18058.71 20217.06

UFC Grant 5181.56 5986.80 6925.59 9357.98

Basic Grant 5181.56 5986.80 6925.59 9357.98

Ittiva 72372.35 84759.49 99110.54 117847.82 119990.02


General Sector 29824.56 34897.56 42458.20 51330.81 61722.51

SCP 3359.22 3930.61 4782.18 5781.53 6951.97

TSP 64.63 75.63 92.01 111.24 133.76




Non Road 1964.23 2398.26 2684.43 3005.00 3364.15

Road 14504.81 17709.92 19823.07 22190.32 24842.48

UFC Grant 8299.19 9588.93 11092.58 14988.48

Basic Grant 8299.19 9588.93 11092.58 14988.48

Kadakkal 76649.36 90739.73 104972.07 122990.63 128598.22


General Sector 23732.57 27769.36 33785.65 40845.93 49115.01

SCP 2990.98 3499.73 4257.96 5147.76 6189.90

TSP 110.56 129.36 157.39 190.28 228.80




Non Road 3860.20 4713.18 5275.56 5905.57 6611.39

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6426.22 7424.89 8589.19 11605.86

392


Kalluvathukkal 96211.75 112681.26 131932.77 156956.68 160855.37


General Sector 37697.77 44109.97 53666.50 64881.33 78016.27

SCP 7988.99 9347.88 11373.12 13749.79 16533.38

TSP 216.01 252.75 307.51 371.77 447.04




Non Road 1345.69 1643.05 1839.10 2058.72 2304.78

Road 19895.60 24291.90 27190.42 30437.47 34075.31

UFC Grant 10648.39 12303.22 14232.49 19231.18

Basic Grant 10648.39 12303.22 14232.49 19231.18

Karavaloor 43467.43 50728.71 59473.37 71027.39 71387.89


General Sector 18398.65 21528.16 26192.29 31665.76 38076.36

SCP 2541.95 2974.33 3618.72 4374.93 5260.62

TSP 54.43 63.69 77.48 93.68 112.64




Non Road 2439.97 2979.13 3334.60 3732.81 4178.96

Road 4929.65 6018.94 6737.13 7541.67 8443.04

UFC Grant 5532.62 6392.42 7394.82 9992.00

Basic Grant 5532.62 6392.42 7394.82 9992.00

Kareepra 50086.50 58462.03 68586.75 81922.64 82706.48


General Sector 21674.50 25361.22 30855.79 37303.81 44855.81

SCP 2960.37 3463.91 4214.37 5095.06 6126.54

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 3667.90 4478.39 5012.75 5611.37 6282.04

Road 4731.89 5777.49 6466.86 7239.13 8104.34

UFC Grant 6231.04 7199.38 8328.32 11253.36

Basic Grant 6231.04 7199.38 8328.32 11253.36

Kottamkara 71472.51 83830.19 97814.74 116041.57 118203.78


General Sector 26574.14 31094.27 37830.92 45736.54 54995.71

SCP 4499.66 5265.02 6405.70 7744.32 9312.13

TSP 57.83 67.67 82.33 99.53 119.68



393


Non Road 1981.47 2419.31 2707.98 3031.36 3393.67

Road 16434.90 20066.50 22460.84 25143.09 28148.16

UFC Grant 8031.63 9279.79 10734.96 14505.26

Basic Grant 8031.63 9279.79 10734.96 14505.26

Kulakkada 64662.92 75906.09 88676.64 105170.96 108421.10


General Sector 24588.18 28770.51 35003.71 42318.53 50885.73

SCP 4759.89 5569.52 6776.17 8192.21 9850.68

TSP 51.03 59.71 72.64 87.82 105.60




Non Road 4027.60 4917.57 5504.34 6161.66 6898.10

Road 12888.06 15735.91 17613.53 19716.92 22073.45

UFC Grant 6721.50 7766.06 8983.86 12139.14

Basic Grant 6721.50 7766.06 8983.86 12139.14

Kulasekharapuram 82641.52 96814.55 113003.66 134231.59 135761.40


General Sector 33539.69 39244.62 47747.06 57724.90 69411.05

SCP 2427.99 2840.98 3456.49 4178.80 5024.78

TSP 85.04 99.51 121.07 146.37 176.00




Non Road 2591.76 3164.46 3542.04 3965.03 4438.92

Road 17309.17 21133.95 23655.66 26480.60 29645.52

UFC Grant 9776.59 11295.93 13067.25 17656.69

Basic Grant 9776.59 11295.93 13067.25 17656.69

Kulathuppuzha 137606.55 160657.85 189823.62 227325.18 237894.20


General Sector 73251.20 85710.86 104280.32 126072.06 151594.81

SCP 6041.50 7069.12 8600.67 10397.97 12502.99

TSP 1793.57 2098.65 2553.32 3086.90 3711.83




Non Road 5635.40 6880.65 7701.65 8621.38 9651.79

Road 12638.08 15430.70 17271.89 19334.49 21645.32

UFC Grant 14010.99 16188.38 18726.89 25304.09

Basic Grant 14010.99 16188.38 18726.89 25304.09

Kummil 44563.18 52313.78 60939.71 72185.98 73404.47


General Sector 16422.89 19216.35 23379.61 28265.31 33987.50

394


TSP 56.13 65.68 79.90 96.60 116.16




Non Road 966.90 1180.56 1321.42 1479.22 1656.02

Road 11399.28 13918.16 15578.88 17439.29 19523.61

UFC Grant 5000.94 5778.11 6684.18 9031.78

Basic Grant 5000.94 5778.11 6684.18 9031.78

Kundara 39737.70 47141.28 54365.36 63483.32 66394.58


General Sector 11545.87 13509.76 16436.68 19871.50 23894.40

SCP 943.98 1104.55 1343.85 1624.68 1953.59

TSP 18.71 21.89 26.63 32.20 38.72




Non Road 2468.06 3013.42 3372.98 3775.78 4227.05

Road 15989.39 19522.54 21851.97 24461.52 27385.12

UFC Grant 3213.34 3712.71 4294.91 5803.35

Basic Grant 3213.34 3712.71 4294.91 5803.35

Kunnathur 49636.59 58089.04 68151.88 81203.89 83578.94


General Sector 20399.73 23869.62 29041.03 35109.82 42217.65

SCP 4451.18 5208.30 6336.70 7660.89 9211.81

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 3883.15 4741.20 5306.92 5940.67 6650.69

Road 6060.20 7399.31 8282.20 9271.25 10379.34

UFC Grant 5413.84 6255.19 7236.06 9777.49

Basic Grant 5413.84 6255.19 7236.06 9777.49

Mayyanad 78127.91 91076.74 106840.43 127762.49 127724.92


General Sector 33262.74 38920.57 47352.80 57248.24 68837.90

SCP 4736.93 5542.65 6743.48 8152.69 9803.16

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 2664.47 3253.24 3641.42 4076.27 4563.46

Road 9234.21 11274.68 12619.98 14127.04 15815.48

UFC Grant 10314.88 11917.88 13786.72 18628.85

395


Melila 49503.07 58210.95 67651.70 79930.61 81361.23


General Sector 16833.29 19696.54 23963.85 28971.63 34836.82

SCP 2467.11 2886.76 3512.18 4246.13 5105.74

TSP 25.51 29.85 36.32 43.91 52.80




Non Road 2512.15 3067.26 3433.24 3843.24 4302.58

Road 12893.80 15742.92 17621.37 19725.70 22083.28

UFC Grant 5411.15 6252.08 7232.47 9772.63

Basic Grant 5411.15 6252.08 7232.47 9772.63

Mundrothuruthu 24936.14 28858.38 33645.25 40412.13 36971.42


General Sector 8404.82 9834.43 11965.09 14465.46 17393.93

SCP 1102.16 1289.64 1569.04 1896.93 2280.95

TSP 5.10 5.97 7.26 8.78 10.56




Non Road 1074.64 1312.10 1468.66 1644.04 1840.54

Road 1278.58 1561.11 1747.38 1956.05 2189.84

UFC Grant 4788.25 5532.38 6399.91 8647.67

Basic Grant 4788.25 5532.38 6399.91 8647.67

Mylam 63560.38 74286.68 87182.81 104020.54 106214.17


General Sector 26004.83 30428.13 37020.45 44756.71 53817.52

SCP 5774.46 6756.67 8220.51 9938.38 11950.36

TSP 116.51 136.33 165.86 200.52 241.12




Non Road 1998.55 2440.16 2731.32 3057.50 3422.92

Road 9586.53 11704.85 13101.48 14666.04 16418.91

UFC Grant 7355.74 8498.87 9831.58 13284.60

Basic Grant 7355.74 8498.87 9831.58 13284.60

Mynagappally 88570.84 104453.71 121264.74 142814.30 147730.94


General Sector 28345.25 33166.63 40352.26 48784.78 58661.05

SCP 5754.90 6733.78 8192.67 9904.71 11909.88

TSP 34.87 40.80 49.64 60.01 72.16



396


Non Road 2911.78 3555.20 3979.40 4454.62 4987.03

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8466.31 9782.03 11315.95 15290.30

Basic Grant 8466.31 9782.03 11315.95 15290.30

Nedumbana 89728.25 105079.14 122874.48 146115.34 148723.08


General Sector 36112.42 42254.96 51409.59 62152.79 74735.36

SCP 5037.13 5893.92 7170.85 8669.37 10424.44

TSP 91.00 106.47 129.54 156.61 188.32




Non Road 3552.30 4337.24 4854.76 5434.52 6084.04

Road 16777.56 20484.88 22929.14 25667.32 28735.03

UFC Grant 10315.09 11918.12 13787.00 18629.23

Basic Grant 10315.09 11918.12 13787.00 18629.23

Neduvathur 52899.62 61924.10 72413.96 86145.74 87433.88


General Sector 20448.12 23926.25 29109.92 35193.10 42317.80

SCP 3767.43 4408.25 5363.31 6484.09 7796.77

TSP 54.43 63.69 77.48 93.68 112.64




Non Road 3728.81 4552.76 5096.00 5704.56 6386.36

Road 7969.83 9730.92 10892.01 12192.72 13649.98

UFC Grant 6202.35 7166.23 8289.97 11201.55

Basic Grant 6202.35 7166.23 8289.97 11201.55

Neendakara 34730.43 40752.48 47422.08 56173.26 56634.59


General Sector 12879.50 15070.24 18335.25 22166.81 26654.39

SCP 1005.22 1176.20 1431.02 1730.07 2080.31

TSP 27.21 31.84 38.74 46.84 56.32




Non Road 1500.45 1832.01 2050.60 2295.48 2569.84

Road 8134.63 9932.13 11117.23 12444.84 13932.23

UFC Grant 4096.83 4733.51 5475.77 7398.95

Basic Grant 4096.83 4733.51 5475.77 7398.95

Nilamel 43382.42 51341.58 59281.37 69420.63 71758.65


General Sector 12342.94 14442.41 17571.39 21243.33 25543.96

397


TSP 44.22 51.74 62.96 76.11 91.52




Non Road 68.64 83.81 93.81 105.02 117.57

Road 18468.42 22549.36 25239.95 28254.09 31630.97

UFC Grant 3959.75 4575.12 5292.54 7151.37

Basic Grant 3959.75 4575.12 5292.54 7151.37

Oachira 50158.99 58790.30 68564.95 81379.45 82274.56


General Sector 19192.31 22456.82 27322.15 33031.73 39718.86

SCP 2107.38 2465.83 3000.06 3626.99 4361.26

TSP 112.26 131.35 159.81 193.21 232.32




Non Road 1703.58 2080.02 2328.21 2606.24 2917.73

Road 10906.03 13315.92 14904.77 16684.69 18678.82

UFC Grant 5911.64 6830.35 7901.42 10676.53

Basic Grant 5911.64 6830.35 7901.42 10676.53

Panayam 46853.39 54701.05 64075.75 76470.16 76748.60


General Sector 18727.56 21913.02 26660.53 32231.85 38757.06

SCP 3393.24 3970.41 4830.61 5840.08 7022.37

TSP 31.47 36.82 44.80 54.16 65.12




Non Road 2260.88 2760.47 3089.85 3458.83 3872.23

Road 6118.73 7470.78 8362.19 9360.80 10479.58

UFC Grant 5979.08 6908.26 7991.55 10798.31

Basic Grant 5979.08 6908.26 7991.55 10798.31

Panmana 98465.13 116063.63 134758.52 158790.20 163741.87


General Sector 33360.40 39034.83 47491.82 57416.31 69040.00

SCP 4453.73 5211.29 6340.33 7665.28 9217.09

TSP 125.01 146.28 177.97 215.16 258.72




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 9668.47 11171.01 12922.74 17461.42

398


Pathanapuram 69970.85 82515.83 95855.58 112922.60 117135.37


General Sector 24173.14 28284.87 34412.85 41604.20 50026.79

SCP 3303.09 3864.93 4702.28 5684.93 6835.82

TSP 67.18 78.61 95.64 115.63 139.04




Non Road 4463.90 5450.29 6100.61 6829.14 7645.35

Road 20024.03 24448.71 27365.93 30633.95 34295.27

UFC Grant 6571.80 7593.09 8783.77 11868.78

Basic Grant 6571.80 7593.09 8783.77 11868.78

Pattazhi 39149.04 46041.74 53586.50 63342.87 65000.12


General Sector 13705.82 16037.11 19511.58 23588.97 28364.46

SCP 2304.68 2696.70 3280.94 3966.57 4769.58

TSP 51.88 60.70 73.85 89.28 107.36




Non Road 2746.72 3353.66 3753.82 4202.10 4704.33

Road 9200.11 11233.05 12573.38 14074.88 15757.09

UFC Grant 4080.87 4715.06 5454.43 7370.11

Basic Grant 4080.87 4715.06 5454.43 7370.11

Pattazhi Vadakkekara 37891.98 44505.27 51748.16 61221.10 61926.10


General Sector 12572.74 14711.30 17898.54 21638.84 26019.53

SCP 2280.02 2667.84 3245.83 3924.12 4718.54

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 2383.34 2909.98 3257.20 3646.17 4081.95

Road 8751.19 10684.93 11959.85 13388.09 14988.21

UFC Grant 4345.48 5020.80 5808.11 7848.01

Basic Grant 4345.48 5020.80 5808.11 7848.01

Pavithreswaram 63367.56 74306.13 86948.45 103294.43 106495.84


General Sector 23846.05 27902.14 33947.20 41041.24 49349.86

SCP 6072.96 7105.94 8645.46 10452.13 12568.11

TSP 52.73 61.70 75.06 90.75 109.12



399


Non Road 2346.31 2864.78 3206.60 3589.53 4018.55

Road 12828.73 15663.48 17532.45 19626.16 21971.84

UFC Grant 6674.84 7712.15 8921.49 12054.87

Basic Grant 6674.84 7712.15 8921.49 12054.87

Perayam 41950.32 49009.23 57276.98 68250.06 68053.64


General Sector 15700.67 18371.27 22351.45 27022.30 32492.84

SCP 2892.33 3384.30 4117.52 4977.97 5985.74

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 1064.19 1299.34 1454.38 1628.06 1822.65

Road 7299.57 8912.55 9975.99 11167.32 12502.02

UFC Grant 5477.03 6328.19 7320.52 9891.61

Basic Grant 5477.03 6328.19 7320.52 9891.61

Perinad 56580.21 65970.19 77515.38 92739.36 93597.69


General Sector 24361.13 28504.84 34680.48 41927.75 50415.85

SCP 4446.08 5202.33 6329.43 7652.11 9201.25

TSP 45.92 53.73 65.38 79.04 95.04




Non Road 2072.67 2530.67 2832.63 3170.90 3549.88

Road 6182.09 7548.14 8448.78 9457.73 10588.10

UFC Grant 7133.31 8241.87 9534.28 12882.88

Basic Grant 7133.31 8241.87 9534.28 12882.88

Piravanthur 80748.91 94221.56 111053.28 132933.61 136943.37


General Sector 39044.80 45686.13 55584.13 67199.70 80803.99

SCP 5206.37 6091.94 7411.78 8960.64 10774.68

TSP 491.55 575.16 699.77 846.01 1017.28




Non Road 2371.99 2896.12 3241.69 3628.81 4062.52

Road 8839.84 10793.16 12081.01 13523.71 15140.04

UFC Grant 9082.95 10494.49 12140.13 16403.96

Basic Grant 9082.95 10494.49 12140.13 16403.96

Poothakkulam 56606.61 66461.56 77507.34 91841.14 94007.75


General Sector 20785.07 24320.51 29589.60 35773.02 43015.12

400


TSP 58.68 68.66 83.54 100.99 121.44




Non Road 1320.41 1612.18 1804.55 2020.04 2261.47

Road 14152.49 17279.75 19341.57 21651.32 24239.06

UFC Grant 6115.96 7066.41 8174.50 11045.52

Basic Grant 6115.96 7066.41 8174.50 11045.52

Pooyappally 51797.46 60903.04 70875.98 83795.06 85800.23


General Sector 18367.69 21491.94 26148.22 31612.48 38012.29

SCP 2706.09 3166.38 3852.38 4657.42 5600.30

TSP 69.74 81.60 99.28 120.02 144.32




Non Road 3679.05 4492.00 5027.99 5628.43 6301.13

Road 12004.47 14657.08 16405.97 18365.16 20560.13

UFC Grant 5484.13 6336.40 7330.01 9904.44

Basic Grant 5484.13 6336.40 7330.01 9904.44

Poruvazhi 50113.23 58455.85 68685.80 82141.40 83170.01


General Sector 21126.99 24720.58 30076.35 36361.49 43722.71

SCP 4478.39 5240.15 6375.44 7707.73 9268.13

TSP 22.11 25.87 31.48 38.06 45.76




Non Road 2346.93 2865.53 3207.45 3590.48 4019.60

Road 5242.19 6400.55 7164.26 8019.81 8978.33

UFC Grant 6189.76 7151.68 8273.14 11178.81

Basic Grant 6189.76 7151.68 8273.14 11178.81

Sasthamcotta 77978.08 92146.90 106803.79 125455.09 130665.98


General Sector 24577.51 28758.02 34988.51 42300.15 50863.63

SCP 4210.51 4926.69 5994.07 7246.67 8713.73

TSP 67.18 78.61 95.64 115.63 139.04




Non Road 1837.83 2243.94 2511.69 2811.63 3147.67

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6913.43 7987.82 9240.40 12485.78

401


Sooranad North 73732.24 87362.45 101089.03 118354.23 124674.84


General Sector 21932.70 25663.34 31223.36 37748.19 45390.15

SCP 4176.49 4886.89 5945.65 7188.12 8643.33

TSP 142.87 167.18 203.39 245.90 295.68




Non Road 3358.13 4100.17 4589.40 5137.47 5751.49

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 5754.73 6649.05 7691.69 10393.15

Basic Grant 5754.73 6649.05 7691.69 10393.15

Sooranad South 55087.54 64840.08 75363.12 88963.64 91242.16


General Sector 18370.47 21495.20 26152.18 31617.28 38018.06

SCP 3336.26 3903.74 4749.49 5742.01 6904.45

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 2051.79 2505.17 2804.08 3138.94 3514.11

Road 15734.24 19211.01 21503.27 24071.18 26948.13

UFC Grant 5698.21 6583.75 7616.14 10291.06

Basic Grant 5698.21 6583.75 7616.14 10291.06

Thalavoor 65946.67 77198.49 90415.55 107626.83 110081.06


General Sector 27220.40 31850.46 38750.94 46848.82 56333.16

SCP 4349.13 5088.89 6191.41 7485.25 9000.61

TSP 62.08 72.64 88.38 106.85 128.48




Non Road 2158.88 2635.93 2950.45 3302.79 3697.53

Road 11896.50 14525.26 16258.41 18199.98 20375.21

UFC Grant 7421.74 8575.13 9919.80 13403.80

Basic Grant 7421.74 8575.13 9919.80 13403.80

Thazhava 80253.50 94442.61 109795.71 129647.45 132926.89


General Sector 28802.22 33701.34 41002.81 49571.28 59606.77

SCP 3009.69 3521.63 4284.59 5179.96 6228.62

TSP 71.44 83.59 101.70 122.95 147.84



402


Non Road 2164.15 2642.36 2957.65 3310.85 3706.56

Road 23444.95 28625.54 32041.15 35867.47 40154.30

UFC Grant 8338.08 9633.87 11144.55 15058.71

Basic Grant 8338.08 9633.87 11144.55 15058.71

Thekkumbhagam 40017.81 47032.37 54658.91 64611.46 65504.13


General Sector 14298.60 16730.72 20355.47 24609.21 29591.24

SCP 1220.38 1427.96 1737.32 2100.38 2525.59

TSP 23.81 27.86 33.90 40.98 49.28




Non Road 2761.82 3372.10 3774.45 4225.20 4730.19

Road 9430.26 11514.05 12887.91 14426.97 16151.26

UFC Grant 4499.62 5198.89 6014.13 8126.39

Basic Grant 4499.62 5198.89 6014.13 8126.39

Thenmala 70422.20 82158.85 96893.28 116028.48 119732.55


General Sector 36120.95 42264.94 51421.74 62167.48 74753.02

SCP 2951.86 3453.96 4202.27 5080.43 6108.94

TSP 475.39 556.26 676.77 818.20 983.84




Non Road 2560.79 3126.64 3499.71 3917.64 4385.87

Road 6853.20 8367.55 9365.96 10484.44 11737.52

UFC Grant 7861.47 9083.18 10507.52 14197.94

Basic Grant 7861.47 9083.18 10507.52 14197.94

Thevalakkara 77474.00 90953.79 106005.00 125587.65 128081.39


General Sector 29176.80 34139.62 41536.05 50215.95 60381.96

SCP 3529.31 4129.63 5024.32 6074.26 7303.97

TSP 79.94 93.54 113.80 137.59 165.44




Non Road 3256.42 3975.99 4450.40 4981.87 5577.29

Road 18087.68 22084.50 24719.62 27671.62 30978.88

UFC Grant 8551.58 9880.54 11429.91 15444.29

Basic Grant 8551.58 9880.54 11429.91 15444.29

Thodiyoor 83407.61 97805.09 114152.81 135470.90 137937.40


General Sector 32132.47 37598.04 45743.75 55302.94 66498.78

403


TSP 73.99 86.57 105.33 127.34 153.12




Non Road 2115.25 2582.66 2890.82 3236.04 3622.81

Road 18996.61 23194.27 25961.81 29062.15 32535.62

UFC Grant 9421.63 10885.81 12592.81 17015.63

Basic Grant 9421.63 10885.81 12592.81 17015.63

Thrikkaruva 47160.81 55127.01 64514.83 76876.90 77497.01


General Sector 18756.05 21946.37 26701.10 32280.90 38816.03

SCP 3097.29 3624.12 4409.29 5330.72 6409.90

TSP 45.92 53.73 65.38 79.04 95.04




Non Road 2567.79 3135.19 3509.28 3928.36 4397.87

Road 6819.11 8325.92 9319.37 10432.28 11679.13

UFC Grant 5815.37 6719.12 7772.74 10502.66

Basic Grant 5815.37 6719.12 7772.74 10502.66

Thrikkovilvattom 99476.43 116375.48 136107.24 162019.50 163809.09


General Sector 40112.66 46935.62 57104.33 69037.58 83013.94

SCP 5398.57 6316.84 7685.39 9291.43 11172.44

TSP 103.75 121.40 147.70 178.57 214.72




Non Road 3033.44 3703.74 4145.67 4640.74 5195.40

Road 18131.44 22137.92 24779.42 27738.56 31053.83

UFC Grant 11977.76 13839.18 16009.31 21632.05

Basic Grant 11977.76 13839.18 16009.31 21632.05

Ummannur 64055.03 74959.89 87759.51 104480.43 106409.25


General Sector 25788.59 30175.09 36712.60 44384.53 53369.99

SCP 4401.01 5149.59 6265.27 7574.53 9107.97

TSP 130.97 153.24 186.44 225.41 271.04




Non Road 2567.20 3134.47 3508.48 3927.46 4396.86

Road 10958.87 13380.44 14977.00 16765.54 18769.33

UFC Grant 7402.96 8553.43 9894.69 13369.88

404


Velinallur 55236.74 64845.19 75520.28 89447.03 90870.44


General Sector 20079.08 23494.43 28584.55 34557.94 41554.05

SCP 2678.87 3134.54 3813.64 4610.59 5543.98

TSP 65.48 76.62 93.22 112.70 135.52




Non Road 840.45 1026.16 1148.60 1285.76 1439.44

Road 14570.16 17789.71 19912.38 22290.30 24954.40

UFC Grant 6228.62 7196.58 8325.08 11248.99

Basic Grant 6228.62 7196.58 8325.08 11248.99

Veliyam 62370.26 73065.78 85525.94 101711.63 104298.71


General Sector 24932.17 29173.01 35493.41 42910.56 51597.62

SCP 4592.35 5373.49 6537.67 7903.86 9503.97

TSP 59.53 69.66 84.75 102.46 123.20




Non Road 2797.93 3416.18 3823.80 4280.44 4792.03

Road 11265.45 13754.76 15395.98 17234.56 19294.40

UFC Grant 6858.75 7924.65 9167.31 12387.03

Basic Grant 6858.75 7924.65 9167.31 12387.03

Vettikkavala 82438.80 97117.01 112944.68 133251.12 137918.68


General Sector 28519.85 33370.93 40600.82 49085.28 59022.38

SCP 4868.74 5696.89 6931.14 8379.56 10075.96

TSP 34.87 40.80 49.64 60.01 72.16




Non Road 1968.09 2402.97 2689.69 3010.90 3370.75

Road 25287.53 30875.28 34559.32 38686.36 43310.10

UFC Grant 7971.26 9210.05 10654.27 14396.24

Basic Grant 7971.26 9210.05 10654.27 14396.24

Vilakkudy 60398.44 70754.49 82661.87 98230.12 99776.87


General Sector 24292.04 28424.00 34582.12 41808.84 50272.86

SCP 2741.80 3208.17 3903.23 4718.90 5674.22

TSP 54.43 63.69 77.48 93.68 112.64



405


Non Road 1474.60 1800.44 2015.27 2255.93 2525.56

Road 12748.89 15566.00 17423.33 19504.01 21835.10

UFC Grant 6992.04 8078.65 9345.46 12627.75

Basic Grant 6992.04 8078.65 9345.46 12627.75

West Kallada 36413.19 42648.61 49971.30 59464.13 61178.31


General Sector 14183.81 16596.41 20192.06 24411.65 29353.68

SCP 3508.05 4104.75 4994.05 6037.67 7259.97

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 1821.64 2224.16 2489.55 2786.85 3119.93

Road 6099.98 7447.88 8336.56 9332.11 10447.47

UFC Grant 3940.69 4553.10 5267.07 7116.96

Basic Grant 3940.69 4553.10 5267.07 7116.96

Yeroor 64963.32 75914.12 89057.12 106255.77 108158.02


General Sector 28494.39 33341.15 40564.58 49041.47 58969.71

SCP 3599.89 4212.22 5124.81 6195.75 7450.05

TSP 120.76 141.30 171.92 207.84 249.92




Non Road 3584.78 4376.91 4899.16 5484.22 6139.68

Road 8263.91 10089.97 11293.91 12642.62 14153.64

UFC Grant 7656.16 8845.98 10233.12 13827.16

Basic Grant 7656.16 8845.98 10233.12 13827.16

Block Panchayat 701261.86 820147.39 989447.96 1187573.68 1419029.06

Anchal 105186.28 122990.82 148649.95 178696.47 213817.60


General Sector 86504.88 101218.92 123148.23 148882.85 179023.55

SCP 8804.28 10301.84 12533.76 15152.97 18220.63

TSP 1099.89 1286.97 1565.80 1893.01 2276.24




Non Road 3491.94 4263.55 4772.28 5342.18 5980.67

Road 0.00 0.00 0.00 0.00 0.00

Chadayamangalam 77225.53 90350.09 108868.63 130531.05 155827.86


General Sector 59821.71 69997.08 85162.11 102958.67 123802.21

SCP 7735.56 9051.34 11012.34 13313.62 16008.90

406





Non Road 4511.05 5507.86 6165.05 6901.28 7726.11

Road 0.00 0.00 0.00 0.00 0.00

Chavara 50098.81 58590.63 70604.49 84658.25 101070.19


General Sector 39518.14 46239.98 56257.98 68014.36 81783.57

SCP 4443.81 5199.68 6326.20 7648.21 9196.55

TSP 118.98 139.22 169.38 204.78 246.23




Non Road 2691.21 3285.88 3677.95 4117.17 4609.25

Road 0.00 0.00 0.00 0.00 0.00

Chittumala 51184.82 59932.61 72117.88 86365.02 102995.16


General Sector 37573.78 43964.89 53489.98 64667.93 77759.67

SCP 6525.68 7635.66 9289.95 11231.29 13505.02

TSP 81.97 95.91 116.69 141.08 169.64




Non Road 3885.81 4744.45 5310.55 5944.74 6655.24

Road 0.00 0.00 0.00 0.00 0.00

Ithikkara 51179.03 59780.00 72223.59 86792.89 103820.66


General Sector 39290.19 45973.25 55933.46 67622.03 81311.82

SCP 7121.83 8333.22 10138.63 12257.33 14738.77

TSP 196.06 229.41 279.11 337.44 405.75




Non Road 1234.58 1507.39 1687.25 1888.74 2114.48

Road 0.00 0.00 0.00 0.00 0.00

Kottarakkara 46239.52 54126.08 65138.38 78014.57 93045.01


General Sector 34039.73 39829.72 48458.92 58585.51 70445.89

SCP 5803.66 6790.83 8262.08 9988.63 12010.78

TSP 123.26 144.23 175.48 212.15 255.10




407


Road 0.00 0.00 0.00 0.00 0.00

Mukhathala 70561.78 82543.46 99492.00 119319.95 142476.76


General Sector 53746.17 62888.12 76512.98 92502.10 111228.75

SCP 8421.01 9853.39 11988.15 14493.34 17427.46

TSP 140.70 164.63 200.30 242.15 291.18




Non Road 3891.88 4751.86 5318.86 5954.03 6665.65

Road 0.00 0.00 0.00 0.00 0.00

Oachira 60156.40 70362.24 84884.08 101878.23 121731.01


General Sector 49095.05 57445.87 69891.66 84497.10 101603.18

SCP 4528.85 5299.19 6447.27 7794.57 9372.55

TSP 144.37 168.92 205.52 248.47 298.77




Non Road 2907.40 3549.84 3973.41 4447.91 4979.52

Road 0.00 0.00 0.00 0.00 0.00

Pathanapuram 58834.84 68777.56 83133.27 99944.07 119594.56


General Sector 46967.24 54956.13 66862.50 80834.93 97199.62

SCP 6728.36 7872.83 9578.49 11580.13 13924.48

TSP 276.81 323.89 394.06 476.41 572.86




Non Road 1770.75 2162.03 2420.01 2709.00 3032.78

Road 0.00 0.00 0.00 0.00 0.00

Sasthamcotta 68236.83 79846.30 96178.55 115281.20 137586.32


General Sector 49602.45 58039.57 70613.98 85370.38 102653.25

SCP 9971.93 11668.10 14196.02 17162.60 20637.10

TSP 148.65 173.93 211.62 255.84 307.63




Non Road 4251.15 5190.52 5809.86 6503.66 7280.97

Road 0.00 0.00 0.00 0.00 0.00

Vettikkavala 62358.01 72847.60 88157.14 106091.98 127063.95


408


SCP 9448.06 11055.12 13450.24 16260.98 19552.94

TSP 148.04 173.22 210.75 254.79 306.37




Non Road 960.77 1173.07 1313.04 1469.85 1645.52

Road 0.00 0.00 0.00 0.00 0.00


Kollam 797439.27 938959.48 1122426.31 1336422.21 1585658.47


General Sector 544645.20 637286.61 775356.24 937384.51 1127153.99

SCP 79533.04 93061.21 113223.13 136883.67 164595.19

TSP 2832.92 3314.78 4032.94 4875.71 5862.78




Non Road 114406.33 139686.54 156353.96 175025.61 195944.40

Road 28384.54 34656.63 38791.86 43424.36 48614.37

Municipality 600976.14 707066.87 822416.84 987107.44 891217.87

Karunagappally 178726.89 210750.67 244633.25 293365.31 261974.01


General Sector 55748.76 65231.34 79363.87 95948.74 115373.16

SCP 6480.32 7582.59 9225.38 11153.23 13411.15

TSP 147.41 172.48 209.85 253.70 305.07




Non Road 5368.61 6554.90 7337.03 8213.22 9194.85

Road 51711.57 63138.21 70671.87 79111.44 88566.71

UFC Grant 37279.08 43072.21 49826.91 67326.50

Basic Grant 37279.08 43072.21 49826.91 67326.50

Kottarakkara 92390.95 106852.48 125275.32 152589.75 130224.28


General Sector 34860.95 40790.62 49628.00 59998.90 72145.42

SCP 6009.75 7031.97 8555.47 10343.33 12437.29

TSP 110.56 129.36 157.39 190.28 228.80



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 3872.57 4728.28 5292.46 5924.49 6632.57

Road 10001.36 12211.35 13668.40 15300.67 17129.39

UFC Grant 22979.83 26550.87 30714.65 41501.88

409


Paravoor 112475.81 131497.52 154176.60 187810.96 160210.20


General Sector 43987.56 51469.62 62620.63 75706.63 91033.11

SCP 6417.96 7509.62 9136.59 11045.89 13282.08

TSP 73.70 86.24 104.93 126.85 152.53




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 2665.13 3254.05 3642.32 4077.28 4564.59

UFC Grant 28322.85 32724.19 37856.09 51151.44

Basic Grant 28322.85 32724.19 37856.09 51151.44

Punalur 217382.50 257966.20 298331.68 353341.41 338809.38


General Sector 65178.65 76265.21 92788.24 112178.45 134888.50

SCP 5746.11 6723.50 8180.16 9889.59 11891.69

TSP 504.59 590.42 718.34 868.45 1044.26




Non Road 8050.10 9828.92 11001.71 12315.52 13787.45

Road 85238.85 104073.97 116492.09 130403.47 145989.09

UFC Grant 33124.10 38271.55 44273.40 59822.55

Basic Grant 33124.10 38271.55 44273.40 59822.55


Kollam 1051231.54 1227518.60 1434711.86 1735357.52 1531437.01


General Sector 399087.19 466969.90 568140.03 686865.77 825918.80

SCP 42863.38 50154.22 61020.26 73771.82 88706.61

TSP 1288.41 1507.56 1834.18 2217.47 2666.39




Non Road 84343.89 102981.25 115268.98 129034.31 144456.28

Road 107645.30 131431.54 147113.97 164682.20 184364.75

UFC Grant 234765.35 271247.65 313785.43 423989.28

Basic Grant 234765.35 271247.65 313785.43 423989.28

Kottayam

Grama Panchayat 3594804.48 4228125.89 4915970.72 5811734.76 5909127.80

Akalakunnam 43607.21 51236.45 59584.33 70472.26 71531.21


General Sector 16413.60 19205.47 23366.38 28249.31 33968.26

SCP 799.41 935.39 1138.04 1375.86 1654.39

410





Non Road 1550.86 1893.56 2119.50 2372.60 2656.17

Road 11424.28 13948.69 15613.05 17477.54 19566.43

UFC Grant 4889.03 5648.81 6534.60 8829.67

Basic Grant 4889.03 5648.81 6534.60 8829.67

Arppookkara 48844.37 57513.27 66816.74 78831.55 80893.81


General Sector 17723.97 20738.72 25231.82 30504.58 36680.10

SCP 1269.70 1485.67 1807.54 2185.27 2627.67

TSP 48.47 56.72 69.01 83.43 100.32




Non Road 1543.39 1884.43 2109.29 2361.17 2643.38

Road 14578.40 17799.77 19923.64 22302.91 24968.51

UFC Grant 5011.57 5790.40 6698.39 9050.98

Basic Grant 5011.57 5790.40 6698.39 9050.98

Athirampuzha 78486.02 92590.37 107184.91 126040.35 128876.87


General Sector 25757.29 30138.48 36668.05 44330.67 53305.23

SCP 1427.03 1669.76 2031.52 2456.05 2953.27

TSP 130.97 153.24 186.44 225.41 271.04




Non Road 1765.63 2155.78 2413.01 2701.17 3024.01

Road 27513.11 33592.65 37600.93 42091.20 47121.87

UFC Grant 8019.71 9266.02 10719.03 14483.74

Basic Grant 8019.71 9266.02 10719.03 14483.74

Ayarkkunnam 61962.04 72539.01 84734.62 100749.33 101774.95


General Sector 25061.79 29324.67 35677.93 43133.64 51865.87

SCP 2380.37 2785.26 3388.69 4096.84 4926.22

TSP 96.95 113.44 138.02 166.86 200.64




Non Road 1321.31 1613.27 1805.77 2021.41 2263.01

Road 12811.40 15642.32 17508.76 19599.64 21942.16

UFC Grant 7432.94 8588.06 9934.76 13424.02

Basic Grant 7432.94 8588.06 9934.76 13424.02

411

Fifth State Finance Commission Appendix 10.1Aymanam 65072.56 76429.30 88872.51 105144.34 106380.40


General Sector 24191.79 28306.69 34439.40 41636.29 50065.38

SCP 1338.59 1566.27 1905.61 2303.83 2770.23

TSP 96.95 113.44 138.02 166.86 200.64




Non Road 2122.99 2592.10 2901.39 3247.87 3636.05

Road 16975.03 20725.98 23199.01 25969.42 29073.24

UFC Grant 7453.82 8612.19 9962.66 13461.72

Basic Grant 7453.82 8612.19 9962.66 13461.72

Bharananganam 39511.06 46706.92 54031.32 63392.74 65580.16


General Sector 13027.33 15243.22 18545.69 22421.24 26960.32

SCP 573.19 670.69 816.00 986.52 1186.24

TSP 36.57 42.79 52.06 62.94 75.68




Non Road 1531.61 1870.05 2093.18 2343.15 2623.20

Road 14384.06 17562.48 19658.04 22005.59 24635.66

UFC Grant 3648.03 4214.96 4875.91 6588.41

Basic Grant 3648.03 4214.96 4875.91 6588.41

Chempu 38692.59 45137.51 52908.42 63206.96 63274.09


General Sector 16576.25 19395.79 23597.93 28529.26 34304.88

SCP 1923.69 2250.89 2738.56 3310.84 3981.11

TSP 38.27 44.78 54.48 65.87 79.20




Non Road 2020.36 2466.80 2761.14 3090.87 3460.29

Road 4377.87 5345.24 5983.03 6697.52 7498.00

UFC Grant 5039.31 5822.44 6735.46 9101.07

Basic Grant 5039.31 5822.44 6735.46 9101.07

Chirakkadavu 80011.53 94496.13 109418.00 128541.31 132686.85


General Sector 26444.12 30942.14 37645.82 45512.77 54726.64

SCP 1769.76 2070.78 2519.42 3045.91 3662.55

TSP 181.99 212.95 259.09 313.23 376.64




412


Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7594.08 8774.24 10150.14 13715.04

Basic Grant 7594.08 8774.24 10150.14 13715.04

Elikkulam 57589.49 67831.70 78645.41 92680.66 94385.24


General Sector 19668.45 23013.96 27999.99 33851.22 40704.25

SCP 1191.46 1394.12 1696.16 2050.61 2465.75

TSP 90.15 105.48 128.33 155.15 186.56




Non Road 814.37 994.32 1112.97 1245.88 1394.78

Road 19042.36 23250.12 26024.33 29132.14 32613.96

UFC Grant 6148.02 7103.46 8217.36 11103.43

Basic Grant 6148.02 7103.46 8217.36 11103.43

Erumeli 97890.22 114667.90 133763.03 158368.33 163730.58


General Sector 38149.54 44638.58 54309.64 65658.87 78951.23

SCP 4736.93 5542.65 6743.48 8152.69 9803.16

TSP 1533.34 1794.15 2182.85 2639.01 3173.27



Special Grant 1500.00 1500.00 1500.00 1500.00 1500.00


Non Road 2772.71 3385.40 3789.34 4241.86 4748.84

Road 22418.53 27372.32 30638.39 34297.20 38396.35

UFC Grant 9810.04 11334.58 13111.96 17717.11

Basic Grant 9810.04 11334.58 13111.96 17717.11

Kadanad 45492.61 53500.48 62136.81 73387.62 74517.59


General Sector 16564.93 19382.54 23581.81 28509.77 34281.45

SCP 674.40 789.11 960.07 1160.70 1395.67

TSP 138.62 162.20 197.34 238.58 286.88




Non Road 1983.46 2421.74 2710.70 3034.41 3397.08

Road 12390.89 15128.89 16934.07 18956.32 21221.95

UFC Grant 5033.51 5815.74 6727.71 9090.60

Basic Grant 5033.51 5815.74 6727.71 9090.60

Kadaplamattom 44316.01 52729.84 60475.00 70243.25 73109.44


General Sector 9783.10 11447.15 13927.20 16837.61 20246.31

413


TSP 37.42 43.78 53.27 64.40 77.44




Non Road 2130.31 2601.05 2911.40 3259.08 3648.60

Road 21458.88 26200.62 29326.88 32829.07 36752.75

UFC Grant 3535.79 4085.28 4725.89 6385.70

Basic Grant 3535.79 4085.28 4725.89 6385.70

Kaduthuruthi 75306.85 88886.72 103148.01 121357.43 126053.78


General Sector 24734.40 28941.60 35211.86 42570.18 51188.33

SCP 3985.99 4663.99 5674.45 6860.26 8249.09

TSP 73.14 85.58 104.12 125.88 151.36




Non Road 2608.45 3184.84 3564.85 3990.57 4467.51

Road 25011.07 30537.73 34181.50 38263.42 42836.61

UFC Grant 6921.38 7997.01 9251.02 12500.14

Basic Grant 6921.38 7997.01 9251.02 12500.14

Kallara (KTM) 32122.73 37658.04 43969.14 52201.15 53151.23


General Sector 12021.54 14066.34 17113.84 20690.17 24878.81

SCP 2172.01 2541.46 3092.07 3738.23 4495.02

TSP 30.62 35.82 43.58 52.69 63.36




Non Road 1623.70 1982.49 2219.04 2484.03 2780.92

Road 6338.93 7739.63 8663.13 9697.67 10856.72

UFC Grant 3639.84 4205.50 4864.96 6573.62

Basic Grant 3639.84 4205.50 4864.96 6573.62

Kanakkary 49994.34 58947.34 68257.18 80314.54 81908.19


General Sector 16099.12 18837.50 22918.69 27708.07 33317.45

SCP 1277.35 1494.63 1818.44 2198.44 2643.51

TSP 118.21 138.32 168.28 203.45 244.64




Non Road 1880.69 2296.27 2570.26 2877.19 3221.07

Road 16361.60 19977.00 22360.66 25030.95 28022.61

UFC Grant 5222.92 6034.59 6980.87 9432.67

414


Kangazha 43378.18 50902.52 59237.72 70167.82 70799.64


General Sector 16282.53 19052.11 23179.80 28023.74 33697.03

SCP 1084.31 1268.74 1543.62 1866.19 2243.99

TSP 60.38 70.65 85.96 103.92 124.96




Non Road 863.92 1054.81 1180.68 1321.67 1479.63

Road 11183.34 13654.50 15283.76 17108.94 19153.77

UFC Grant 5093.36 5884.90 6807.71 9198.69

Basic Grant 5093.36 5884.90 6807.71 9198.69

Kanjirappally 89584.46 108714.56 126375.61 149144.97 153431.05


General Sector 34494.08 40361.35 49105.73 59367.49 71386.18

SCP 2103.98 2461.85 2995.22 3621.14 4354.22

TSP 119.91 140.31 170.71 206.38 248.16




Non Road 1707.43 2084.72 2333.47 2612.13 2924.33

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 9339.51 10790.92 12483.05 16867.31

Basic Grant 9339.51 10790.92 12483.05 16867.31

Karoor 68255.34 81037.39 93319.05 108815.98 113673.31


General Sector 18450.04 21588.30 26265.46 31754.22 38182.72

SCP 1761.25 2060.83 2507.32 3031.28 3644.95

TSP 104.60 122.40 148.91 180.03 216.48




Non Road 4528.68 5529.38 6189.15 6928.25 7756.30

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 5494.16 6347.99 7343.42 9922.55

Basic Grant 5494.16 6347.99 7343.42 9922.55

Karukachal 40964.79 47947.05 55980.28 66560.65 66964.37


General Sector 15151.34 17728.50 21569.42 26076.84 31355.99

SCP 2638.90 3087.77 3756.74 4541.79 5461.26

TSP 113.96 133.34 162.23 196.13 235.84



415


Non Road 1745.30 2130.95 2385.22 2670.06 2989.18

Road 7594.78 9272.99 10379.44 11618.95 13007.63

UFC Grant 5026.25 5807.36 6718.01 9077.49

Basic Grant 5026.25 5807.36 6718.01 9077.49

Kidangoor 50582.54 59760.16 69079.77 81067.55 83203.14


General Sector 15655.24 18318.12 22286.78 26944.11 32398.83

SCP 1177.85 1378.20 1676.79 2027.19 2437.59

TSP 24.66 28.86 35.11 42.45 51.04




Non Road 2635.21 3217.50 3601.42 4031.50 4513.33

Road 17569.15 21451.38 24010.96 26878.33 30090.78

UFC Grant 4952.95 5722.67 6620.04 8945.12

Basic Grant 4952.95 5722.67 6620.04 8945.12

Kooroppada 52156.20 61039.34 71191.41 84619.10 84619.41


General Sector 20968.26 24534.85 29850.38 36088.30 43394.22

SCP 969.50 1134.40 1380.17 1668.59 2006.39

TSP 106.30 124.39 151.33 182.96 220.00




Non Road 2397.18 2926.89 3276.12 3667.36 4105.67

Road 9714.67 11861.31 13276.60 14862.08 16638.38

UFC Grant 6594.06 7618.82 8813.53 11908.99

Basic Grant 6594.06 7618.82 8813.53 11908.99

Koottikkal 38793.68 45524.24 52975.33 62746.37 63305.88


General Sector 13997.76 16378.70 19927.19 24091.43 28968.63

SCP 1325.83 1551.35 1887.45 2281.87 2743.83

TSP 232.17 271.66 330.52 399.58 480.48




Non Road 1028.46 1255.72 1405.55 1573.40 1761.45

Road 9774.34 11934.16 13358.15 14953.37 16740.57

UFC Grant 4555.37 5263.31 6088.65 8227.08

Basic Grant 4555.37 5263.31 6088.65 8227.08

Koruthodu 44590.02 51972.89 60838.97 72700.46 71830.75


General Sector 16839.05 19703.29 23972.06 28981.56 34848.75

416


TSP 1262.90 1477.71 1797.86 2173.56 2613.59




Non Road 765.38 934.50 1046.01 1170.92 1310.87

Road 6451.16 7876.66 8816.51 9869.37 11048.94

UFC Grant 6204.27 7168.45 8292.54 11205.02

Basic Grant 6204.27 7168.45 8292.54 11205.02

Kozhuvanal 52209.79 62291.58 71210.19 82374.75 86108.90


General Sector 10541.63 12334.71 15007.06 18143.12 21816.12

SCP 631.02 738.36 898.32 1086.05 1305.92

TSP 45.07 52.74 64.17 77.57 93.28




Non Road 4552.15 5558.03 6221.21 6964.15 7796.49

Road 25970.29 31708.91 35492.42 39730.90 44479.47

UFC Grant 3835.35 4431.39 5126.27 6926.71

Basic Grant 3835.35 4431.39 5126.27 6926.71

Kumarakom 52002.36 61167.49 71234.21 84212.70 86769.78


General Sector 20810.09 24349.78 29625.22 35816.08 43066.89

SCP 882.75 1032.90 1256.69 1519.30 1826.87

TSP 94.40 110.46 134.39 162.47 195.36




Non Road 341.96 417.52 467.34 523.15 585.68

Road 15459.49 18875.55 21127.78 23650.84 26477.55

UFC Grant 5280.17 6100.75 7057.40 9536.08

Basic Grant 5280.17 6100.75 7057.40 9536.08

Kuravilangadu 38662.00 45560.25 52793.07 62170.46 63363.61


General Sector 13142.16 15377.58 18709.17 22618.87 27197.97

SCP 605.51 708.50 862.00 1042.14 1253.12

TSP 79.09 92.54 112.59 136.12 163.68




Non Road 2889.26 3527.70 3948.63 4420.17 4948.46

Road 10799.48 13185.82 14759.16 16521.69 18496.33

UFC Grant 4083.30 4717.87 5457.69 7374.52

417


Kuruchi 61303.10 71617.51 83922.97 100110.45 101146.00


General Sector 25272.92 29571.72 35978.50 43497.02 52302.81

SCP 3935.82 4605.28 5603.02 6773.90 8145.25

TSP 216.86 253.75 308.72 373.24 448.80




Non Road 1610.30 1966.13 2200.72 2463.53 2757.97

Road 9728.59 11878.31 13295.63 14883.38 16662.22

UFC Grant 7523.93 8693.19 10056.38 13588.35

Basic Grant 7523.93 8693.19 10056.38 13588.35

Madappalli 56856.26 66310.85 77774.90 92957.56 93177.52


General Sector 24078.30 28173.89 34277.83 41440.97 49830.51

SCP 3476.58 4067.93 4949.26 5983.52 7194.85

TSP 111.41 130.36 158.60 191.74 230.56




Non Road 1280.35 1563.27 1749.80 1958.76 2192.86

Road 7765.26 9481.14 10612.43 11879.76 13299.61

UFC Grant 7379.50 8526.32 9863.34 13327.51

Basic Grant 7379.50 8526.32 9863.34 13327.51

Manarkad 46633.45 54637.52 63676.04 75581.50 75928.70


General Sector 17908.33 20954.45 25494.28 30821.89 37061.65

SCP 1308.82 1531.44 1863.24 2252.60 2708.63

TSP 184.54 215.93 262.72 317.62 381.92




Non Road 2631.19 3212.60 3595.93 4025.35 4506.46

Road 9049.52 11049.19 12367.58 13844.50 15499.17

UFC Grant 5696.83 6582.15 7614.29 10288.56

Basic Grant 5696.83 6582.15 7614.29 10288.56

Manimala 68236.26 81016.09 93391.67 108948.43 114396.84


General Sector 17069.46 19972.89 24300.07 29378.12 35325.59

SCP 3994.50 4673.94 5686.56 6874.90 8266.69

TSP 203.25 237.83 289.35 349.82 420.64



418


Non Road 4154.89 5072.99 5678.30 6356.40 7116.10

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 5275.61 6095.47 7051.30 9527.84

Basic Grant 5275.61 6095.47 7051.30 9527.84

Manjoor 70167.28 83132.44 95872.46 112091.96 116127.72


General Sector 20125.03 23548.20 28649.97 34637.04 41649.15

SCP 1610.73 1884.70 2293.03 2772.21 3333.43

TSP 71.44 83.59 101.70 122.95 147.84




Non Road 3013.53 3679.42 4118.45 4610.27 5161.28

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6203.31 7167.34 8291.25 11203.28

Basic Grant 6203.31 7167.34 8291.25 11203.28

Marangattupally 46103.24 54431.45 62988.84 74001.97 75980.30


General Sector 15226.74 17816.73 21676.76 26206.61 31512.03

SCP 676.95 792.09 963.70 1165.09 1400.95

TSP 38.27 44.78 54.48 65.87 79.20




Non Road 3677.98 4490.70 5026.54 5626.80 6299.31

Road 14073.22 17182.96 19233.23 21530.05 24103.29

UFC Grant 4546.20 5252.71 6076.39 8210.52

Basic Grant 4546.20 5252.71 6076.39 8210.52

Maravanthurathu 38949.34 45437.86 53250.07 63609.00 63623.29


General Sector 16703.24 19544.38 23778.71 28747.81 34567.69

SCP 1818.23 2127.50 2588.43 3129.34 3762.87

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 1113.69 1359.79 1522.04 1703.80 1907.43

Road 5376.58 6564.64 7347.93 8225.42 9208.51

UFC Grant 5091.13 5882.32 6804.73 9194.67

Basic Grant 5091.13 5882.32 6804.73 9194.67

Meenachil 36889.69 43427.95 50308.73 59295.25 59901.82


General Sector 12282.86 14372.11 17485.86 21139.93 25419.62

419


TSP 51.88 60.70 73.85 89.28 107.36




Non Road 1922.68 2347.54 2627.65 2941.44 3292.99

Road 10720.21 13089.04 14650.82 16400.41 18360.56

UFC Grant 4141.32 4784.90 5535.22 7479.29

Basic Grant 4141.32 4784.90 5535.22 7479.29

Meenadom 27410.78 31998.25 37212.67 44285.75 42805.71


General Sector 9798.22 11464.85 13948.74 16863.64 20277.61

SCP 415.01 485.60 590.81 714.27 858.88

TSP 91.85 107.47 130.75 158.08 190.08




Non Road 1596.06 1948.74 2181.26 2441.75 2733.58

Road 4318.34 5272.56 5901.68 6606.46 7396.05

UFC Grant 4099.72 4736.84 5479.63 7404.17

Basic Grant 4099.72 4736.84 5479.63 7404.17

Melukavu 34004.93 39879.22 46436.42 55049.50 55455.92


General Sector 10992.85 12862.68 15649.40 18919.70 22749.92

SCP 350.38 409.98 498.80 603.04 725.12

TSP 2517.29 2945.47 3583.61 4332.49 5209.58




Non Road 1069.13 1305.38 1461.14 1635.62 1831.11

Road 8009.61 9779.48 10946.37 12253.58 13718.11

UFC Grant 4053.70 4683.66 5418.11 7321.04

Basic Grant 4053.70 4683.66 5418.11 7321.04

Moonnilavu 32378.64 38106.85 44251.57 52223.07 53284.30


General Sector 9875.81 11555.64 14059.19 16997.18 20438.18

SCP 248.33 290.57 353.52 427.39 513.92

TSP 2257.06 2640.97 3213.14 3884.60 4671.02




Non Road 1541.13 1881.67 2106.19 2357.71 2639.50

Road 9024.81 11019.00 12333.79 13806.68 15456.84

UFC Grant 3455.06 3991.99 4617.98 6239.89

420


Mulakkulam 50957.45 59776.52 69702.56 82657.38 84013.41


General Sector 19665.86 23010.92 27996.29 33846.75 40698.88

SCP 2062.31 2413.09 2935.90 3549.42 4267.98

TSP 40.82 47.76 58.11 70.26 84.48




Non Road 2682.56 3275.33 3666.14 4103.95 4594.44

Road 10717.65 13085.91 14647.33 16396.50 18356.18

UFC Grant 5783.73 6682.55 7730.44 10445.51

Basic Grant 5783.73 6682.55 7730.44 10445.51

Mundakkayam 80392.89 94413.86 110303.29 130766.73 135281.33


General Sector 30742.65 35971.82 43765.20 52910.94 63622.53

SCP 4195.20 4908.78 5972.28 7220.32 8682.05

TSP 1782.51 2085.71 2537.58 3067.87 3688.95




Non Road 2549.28 3112.59 3483.98 3900.03 4366.16

Road 18920.18 23100.95 25857.36 28945.22 32404.71

UFC Grant 8133.67 9397.69 10871.35 14689.55

Basic Grant 8133.67 9397.69 10871.35 14689.55

Mutholy 46267.22 54850.34 63142.59 73723.12 76058.48


General Sector 12481.02 14603.98 17767.96 21480.98 25829.72

SCP 833.43 975.19 1186.47 1434.40 1724.79

TSP 40.82 47.76 58.11 70.26 84.48




Non Road 1868.38 2281.23 2553.42 2858.35 3199.98

Road 19664.60 24009.86 26874.72 30084.08 33679.68

UFC Grant 4168.47 4816.28 5571.52 7528.33

Basic Grant 4168.47 4816.28 5571.52 7528.33

Nedumkunnam 36907.27 42932.16 50399.21 60407.64 59648.63


General Sector 16201.84 18957.69 23064.92 27884.85 33530.02

SCP 1759.55 2058.84 2504.90 3028.35 3641.43

TSP 118.21 138.32 168.28 203.45 244.64



421


Non Road 826.57 1009.21 1129.63 1264.53 1415.67

Road 3666.49 4476.67 5010.83 5609.22 6279.62

UFC Grant 5251.21 6067.28 7018.69 9483.78

Basic Grant 5251.21 6067.28 7018.69 9483.78

Neendoor 40284.17 47221.28 55017.71 65266.89 65712.27


General Sector 15282.28 17881.72 21755.84 26302.21 31626.98

SCP 1287.56 1506.57 1832.97 2216.01 2664.63

TSP 103.75 121.40 147.70 178.57 214.72




Non Road 1686.39 2059.03 2304.72 2579.95 2888.30

Road 8708.57 10632.89 11901.61 13322.89 14915.22

UFC Grant 4841.29 5593.65 6470.79 8743.45

Basic Grant 4841.29 5593.65 6470.79 8743.45

Njeezhoor 49033.60 57942.38 66922.45 78491.81 80353.77


General Sector 14941.26 17482.70 21270.37 25715.29 30921.24

SCP 845.33 989.12 1203.42 1454.90 1749.43

TSP 37.42 43.78 53.27 64.40 77.44




Non Road 1601.03 1954.80 2188.05 2449.35 2742.09

Road 18334.88 22386.31 25057.45 28049.79 31402.25

UFC Grant 4862.56 5618.23 6499.23 8781.87

Basic Grant 4862.56 5618.23 6499.23 8781.87

Pallikkathode 38173.66 44855.34 52108.05 61598.45 62226.57


General Sector 13944.50 16316.38 19851.37 23999.76 28858.41

SCP 518.77 607.01 738.51 892.84 1073.60

TSP 132.67 155.23 188.87 228.33 274.56




Non Road 1284.12 1567.87 1754.95 1964.52 2199.32

Road 10323.85 12605.09 14109.13 15794.03 17681.71

UFC Grant 4384.90 5066.34 5860.79 7919.20

Basic Grant 4384.90 5066.34 5860.79 7919.20

Pampady 58540.33 68528.49 80066.76 95213.69 96234.59


General Sector 24087.69 28184.88 34291.21 41457.13 49849.95

422


TSP 462.64 541.33 658.61 796.24 957.44




Non Road 2722.84 3324.50 3721.18 4165.56 4663.42

Road 10512.79 12835.79 14367.36 16083.09 18005.32

UFC Grant 7009.17 8098.44 9368.36 12658.69

Basic Grant 7009.17 8098.44 9368.36 12658.69

Panachikkad 69553.02 81332.92 95093.90 113230.86 113937.00


General Sector 28889.67 33803.66 41127.30 49721.78 59787.74

SCP 2357.41 2758.39 3356.00 4057.32 4878.70

TSP 259.38 303.50 369.26 446.42 536.80




Non Road 3806.29 4647.36 5201.89 5823.09 6519.06

Road 10722.48 13091.81 14653.93 16403.89 18364.45

UFC Grant 8615.29 9954.16 11515.08 15559.37

Basic Grant 8615.29 9954.16 11515.08 15559.37

Parathodu 79411.94 93716.98 108659.64 127814.99 132054.13


General Sector 27563.87 32252.34 39239.89 47439.96 57043.97

SCP 1358.15 1589.16 1933.45 2337.49 2810.71

TSP 481.35 563.22 685.24 828.44 996.16




Non Road 915.24 1117.49 1250.82 1400.20 1567.55

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7575.86 8753.20 10125.79 13682.14

Basic Grant 7575.86 8753.20 10125.79 13682.14

Payippad 45745.36 53534.24 62532.11 74375.47 74911.20


General Sector 17597.48 20590.72 25051.75 30286.88 36418.33

SCP 2624.44 3070.85 3736.16 4516.91 5431.34

TSP 28.91 33.83 41.16 49.77 59.84




Non Road 1262.87 1541.93 1725.91 1932.02 2162.93

Road 8967.70 10949.27 12255.74 13719.31 15359.03

UFC Grant 5591.66 6460.64 7473.73 10098.63

423


Poonjar 26604.00 30943.94 36025.57 43040.29 40673.23


General Sector 9619.60 11255.85 13694.46 16556.22 19907.96

SCP 386.95 452.77 550.86 665.97 800.80

TSP 69.74 81.60 99.28 120.02 144.32




Non Road 1168.00 1426.09 1596.25 1786.87 2000.44

Road 3210.66 3920.12 4387.87 4911.86 5498.92

UFC Grant 4450.57 5142.22 5948.57 8037.81

Basic Grant 4450.57 5142.22 5948.57 8037.81

Poonjar Thekkekkara 45578.77 53390.89 62328.12 74047.20 74898.38


General Sector 18761.68 21952.94 26709.10 32290.57 38827.66

SCP 723.72 846.82 1030.29 1245.59 1497.75

TSP 477.09 558.25 679.19 821.12 987.36




Non Road 1666.86 2035.18 2278.02 2550.06 2854.84

Road 9222.84 11260.80 12604.44 14109.66 15796.02

UFC Grant 5394.80 6233.19 7210.61 9743.10

Basic Grant 5394.80 6233.19 7210.61 9743.10

Puthuppally 48659.25 56849.09 66473.08 79221.58 79215.43


General Sector 20631.27 24140.55 29370.65 35508.32 42696.82

SCP 1108.12 1296.60 1577.52 1907.17 2293.27

TSP 212.61 248.77 302.67 365.92 440.00




Non Road 1664.61 2032.44 2274.95 2546.62 2850.99

Road 7927.18 9678.84 10833.73 12127.48 13576.94

UFC Grant 6269.92 7244.31 8380.29 11323.59

Basic Grant 6269.92 7244.31 8380.29 11323.59

Ramapuram 76286.36 90317.05 104356.55 122196.49 127096.60


General Sector 24277.33 28406.78 34561.18 41783.52 50242.41

SCP 1106.42 1294.61 1575.09 1904.25 2289.75

TSP 100.35 117.42 142.86 172.71 207.68



424


Non Road 4277.19 5222.32 5845.45 6543.51 7325.58

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6635.03 7666.15 8868.28 11982.98

Basic Grant 6635.03 7666.15 8868.28 11982.98

T.V. Puram 35544.56 41368.68 48481.67 58041.42 57046.93


General Sector 15327.54 17934.67 21820.26 26380.10 31720.64

SCP 1165.95 1364.27 1659.84 2006.70 2412.95

TSP 174.34 203.99 248.19 300.05 360.80




Non Road 1584.01 1934.02 2164.79 2423.31 2712.94

Road 3295.90 4024.19 4504.36 5042.27 5644.91

UFC Grant 5127.47 5924.31 6853.30 9260.30

Basic Grant 5127.47 5924.31 6853.30 9260.30

Teekoy 35764.97 42348.43 48838.07 57132.76 58931.27


General Sector 10391.96 12159.58 14793.98 17885.51 21506.36

SCP 345.28 404.01 491.54 594.25 714.56

TSP 309.56 362.21 440.69 532.78 640.64




Non Road 1074.21 1311.57 1468.07 1643.39 1839.80

Road 14675.29 17918.07 20056.05 22451.13 25134.45

UFC Grant 3285.51 3796.09 4391.36 5933.68

Basic Grant 3285.51 3796.09 4391.36 5933.68

Thalanad 25540.03 29778.18 34643.17 41281.62 39601.72


General Sector 8447.56 9884.44 12025.93 14539.02 17482.39

SCP 272.14 318.43 387.42 468.38 563.20

TSP 904.01 1057.78 1286.95 1555.89 1870.87




Non Road 572.83 699.40 782.86 876.34 981.08

Road 4500.33 5494.76 6150.39 6884.87 7707.74

UFC Grant 3972.19 4589.49 5309.17 7173.84

Basic Grant 3972.19 4589.49 5309.17 7173.84

Thalappalam 39984.41 47081.30 54384.50 64008.07 63838.25


General Sector 11889.65 13912.02 16926.09 20463.18 24605.86

425


TSP 84.19 98.51 119.86 144.90 174.24




Non Road 2075.20 2533.75 2836.08 3174.76 3554.21

Road 12347.70 15076.15 16875.04 18890.25 21147.98

UFC Grant 4777.58 5520.04 6385.64 8628.39

Basic Grant 4777.58 5520.04 6385.64 8628.39

Thalayazham 37744.77 43935.49 51569.01 61767.38 61246.10


General Sector 16434.98 19230.48 23396.81 28286.10 34012.51

SCP 2043.60 2391.20 2909.26 3517.22 4229.26

TSP 15.31 17.91 21.79 26.35 31.68




Non Road 1387.92 1694.60 1896.80 2123.32 2377.09

Road 3550.20 4334.68 4851.90 5431.30 6080.45

UFC Grant 5243.21 6058.04 7008.00 9469.34

Basic Grant 5243.21 6058.04 7008.00 9469.34

Thalayolapparambu 42830.83 50201.62 58651.55 69663.09 71047.69


General Sector 16702.99 19544.09 23778.36 28747.39 34567.17

SCP 2498.58 2923.58 3556.98 4300.29 5170.86

TSP 96.95 113.44 138.02 166.86 200.64




Non Road 1951.07 2382.20 2666.44 2984.87 3341.62

Road 8418.76 10279.04 11505.54 12879.52 14418.86

UFC Grant 4821.82 5571.16 6444.78 8708.29

Basic Grant 4821.82 5571.16 6444.78 8708.29

Thidanad 54017.67 63684.60 73739.70 86772.65 88409.49


General Sector 17845.20 20880.58 25404.41 30713.24 36931.00

SCP 894.66 1046.84 1273.63 1539.79 1851.51

TSP 116.51 136.33 165.86 200.52 241.12




Non Road 1327.37 1620.67 1814.05 2030.68 2273.39

Road 18323.51 22372.43 25041.92 28032.40 31382.79

UFC Grant 5681.95 6564.96 7594.41 10261.69

426


Thiruvarppu 49071.02 57055.45 67040.94 80418.27 79506.84


General Sector 22886.91 26779.86 32581.78 39390.48 47364.91

SCP 1614.98 1889.68 2299.08 2779.52 3342.23

TSP 70.59 82.59 100.49 121.49 146.08




Non Road 1048.22 1279.85 1432.56 1603.64 1795.30

Road 4404.01 5377.15 6018.76 6737.51 7542.77

UFC Grant 6977.25 8061.56 9325.70 12601.04

Basic Grant 6977.25 8061.56 9325.70 12601.04

Thrikkodithanam 55261.74 64427.89 75532.62 90292.07 90062.44


General Sector 23205.77 27152.96 33035.71 39939.27 48024.81

SCP 3200.19 3744.53 4555.79 5507.82 6622.86

TSP 86.74 101.50 123.49 149.30 179.52




Non Road 1105.00 1349.17 1510.15 1690.49 1892.54

Road 7569.21 9241.77 10344.50 11579.83 12963.83

UFC Grant 7361.36 8505.36 9839.08 13294.74

Basic Grant 7361.36 8505.36 9839.08 13294.74

Udayanapuram 48165.12 56224.22 65991.79 78831.32 79816.75


General Sector 20307.77 23762.02 28910.12 34951.55 42027.34

SCP 3662.83 4285.86 5214.40 6304.06 7580.29

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 2242.39 2737.89 3064.58 3430.55 3840.56

Road 5768.68 7043.38 7883.80 8825.27 9880.05

UFC Grant 5902.02 6819.23 7888.55 10659.14

Basic Grant 5902.02 6819.23 7888.55 10659.14

Uzhavoor 52278.14 62360.72 71466.91 82779.94 87450.38


General Sector 12046.55 14095.61 17149.46 20733.22 24930.57

SCP 851.29 996.09 1211.89 1465.14 1761.75

TSP 46.77 54.73 66.59 80.50 96.80



427


Non Road 1321.66 1613.71 1806.26 2021.96 2263.62

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 3516.38 4062.85 4699.94 6350.64

Basic Grant 3516.38 4062.85 4699.94 6350.64

Vakathanam 55757.58 65126.49 76186.62 90835.49 90873.66


General Sector 23588.31 27600.57 33580.30 40597.66 48816.48

SCP 1705.12 1995.16 2427.41 2934.67 3528.79

TSP 159.03 186.08 226.40 273.71 329.12




Non Road 4357.37 5320.21 5955.02 6666.17 7462.90

Road 6329.84 7728.53 8650.70 9683.76 10841.15

UFC Grant 7186.65 8303.49 9605.57 12979.21

Basic Grant 7186.65 8303.49 9605.57 12979.21

Vazhappalli 54724.87 63775.67 74770.83 89417.50 88933.79


General Sector 24231.06 28352.64 34495.31 41703.88 50146.66

SCP 1889.67 2211.09 2690.13 3252.29 3910.71

TSP 68.03 79.61 96.85 117.09 140.80




Non Road 726.79 887.39 993.27 1111.89 1244.78

Road 7570.35 9243.16 10346.05 11581.57 12965.78

UFC Grant 7414.16 8566.37 9909.66 13390.10

Basic Grant 7414.16 8566.37 9909.66 13390.10

Vazhoor 37589.42 43629.39 51365.42 61763.58 60868.69


General Sector 17998.76 21060.26 25623.02 30977.53 37248.80

SCP 1509.52 1766.29 2148.96 2598.03 3123.99

TSP 80.79 94.53 115.01 139.05 167.20




Non Road 2235.16 2729.06 3054.69 3419.48 3828.17

Road 733.62 895.73 1002.61 1122.34 1256.48

UFC Grant 5506.53 6362.27 7359.94 9944.88

Basic Grant 5506.53 6362.27 7359.94 9944.88

Vechoor 37920.30 44277.45 51778.49 61744.56 61509.79


General Sector 15214.21 17802.08 21658.94 26185.06 31486.12

428


TSP 19.56 22.89 27.85 33.66 40.48




Non Road 546.61 667.39 747.03 836.24 936.18

Road 6637.27 8103.89 9070.85 10154.08 11367.68

UFC Grant 4999.63 5776.60 6682.43 9029.42

Basic Grant 4999.63 5776.60 6682.43 9029.42

Veliyannoor 35211.99 41555.28 47833.39 56091.79 55904.22


General Sector 9325.78 10912.05 13276.17 16050.52 19299.88

SCP 272.14 318.43 387.42 468.38 563.20

TSP 28.91 33.83 41.16 49.77 59.84




Non Road 1847.83 2256.14 2525.35 2826.92 3164.79

Road 12516.47 15282.22 17105.70 19148.45 21437.04

UFC Grant 4110.54 4749.35 5494.09 7423.71

Basic Grant 4110.54 4749.35 5494.09 7423.71

Vellavoor 41812.86 49150.01 57114.96 67501.86 68486.97


General Sector 14072.27 16465.89 20033.26 24219.67 29122.84

SCP 2045.30 2393.19 2911.68 3520.15 4232.78

TSP 95.25 111.45 135.60 163.93 197.12




Non Road 2524.23 3082.00 3449.75 3861.71 4323.26

Road 10319.58 12599.89 14103.31 15787.51 17674.41

UFC Grant 4673.00 5399.22 6245.87 8439.53

Basic Grant 4673.00 5399.22 6245.87 8439.53

Velloor(KTM) 51231.46 60425.85 70172.33 82643.49 85690.88


General Sector 17072.07 19975.94 24303.77 29382.60 35330.98

SCP 2876.17 3365.40 4094.52 4950.16 5952.30

TSP 26.36 30.85 37.53 45.37 54.56




Non Road 1557.55 1901.72 2128.63 2382.83 2667.63

Road 16557.08 20215.67 22627.81 25330.00 28357.41

UFC Grant 4814.41 5562.59 6434.86 8694.90

429


Vijayapuram 62945.46 74329.25 86009.76 101028.22 103834.58


General Sector 19472.83 22785.06 27721.50 33514.53 40299.40

SCP 2184.77 2556.39 3110.24 3760.19 4521.42

TSP 93.55 109.46 133.17 161.00 193.60




Non Road 1084.88 1324.61 1482.66 1659.72 1858.08

Road 23312.83 28464.23 31860.59 35665.35 39928.02

UFC Grant 6153.12 7109.35 8224.17 11112.64

Basic Grant 6153.12 7109.35 8224.17 11112.64

Block Panchayat 538349.58 629735.17 758882.37 909959.78 1086389.48

Erattupetta 39904.17 46651.18 56349.37 67703.45 80972.61


General Sector 32586.00 38128.71 46389.39 56083.50 67437.37

SCP 1255.81 1469.42 1787.77 2161.36 2598.92

TSP 2422.45 2834.49 3448.59 4169.25 5013.30




Non Road 1404.90 1715.34 1920.01 2149.30 2406.18

Road 0.00 0.00 0.00 0.00 0.00

Ettumanoor 51015.40 59733.95 71986.50 86319.86 103058.76


General Sector 42180.63 49355.34 60048.30 72596.75 87293.65

SCP 2606.87 3050.28 3711.14 4486.66 5394.97

TSP 196.06 229.41 279.11 337.44 405.75




Non Road 3399.58 4150.79 4646.06 5200.89 5822.49

Road 0.00 0.00 0.00 0.00 0.00

Kaduthuruthi 44744.48 52301.49 63093.08 75721.69 90474.33


General Sector 35017.08 40973.31 49850.28 60267.62 72468.55

SCP 4813.47 5632.21 6852.44 8284.42 9961.56

TSP 109.81 128.48 156.32 188.99 227.24




Non Road 1850.67 2259.61 2529.23 2831.27 3169.66

Road 0.00 0.00 0.00 0.00 0.00

430

Fifth State Finance Commission Appendix 10.1Kanjirappally 76973.79 90078.48 108605.77 130282.95 155601.85


General Sector 59573.63 69706.80 84808.94 102531.70 123288.80

SCP 6683.29 7820.09 9514.33 11502.56 13831.20

TSP 2019.62 2363.15 2875.13 3475.96 4179.65




Non Road 4432.27 5411.67 6057.39 6780.75 7591.18

Road 0.00 0.00 0.00 0.00 0.00

Lalam 33699.81 39427.21 47504.79 56953.44 67987.06


General Sector 27760.07 32481.92 39519.20 47777.63 57450.01

SCP 1693.50 1981.56 2410.87 2914.67 3504.73

TSP 150.18 175.72 213.80 258.47 310.80




Non Road 1984.97 2423.58 2712.76 3036.72 3399.66

Road 0.00 0.00 0.00 0.00 0.00

Madappally 46498.93 54304.75 65569.46 78755.79 94164.33


General Sector 37531.50 43915.42 53429.79 64595.16 77672.17

SCP 4298.67 5029.85 6119.58 7398.41 8896.18

TSP 163.33 191.11 232.52 281.11 338.02




Non Road 1211.10 1478.71 1655.16 1852.81 2074.26

Road 0.00 0.00 0.00 0.00 0.00

Pallom 50636.43 59194.41 71276.50 85406.16 101902.55


General Sector 39738.68 46498.03 56571.94 68393.93 82239.99

SCP 3988.83 4667.31 5678.49 6865.14 8254.96

TSP 316.26 370.06 450.23 544.32 654.51




Non Road 2725.94 3328.29 3725.42 4170.31 4668.74

Road 0.00 0.00 0.00 0.00 0.00

Pampady 54180.00 63273.10 76428.38 91829.86 109829.09


General Sector 46108.18 53950.95 65639.54 79356.42 95421.78

SCP 2667.25 3120.94 3797.09 4590.58 5519.93

431





Non Road 1258.74 1536.88 1720.26 1925.69 2155.85

Road 0.00 0.00 0.00 0.00 0.00

Uzhavoor 51739.98 60576.66 72672.48 86799.56 103272.93


General Sector 39975.29 46774.88 56908.77 68801.15 82729.65

SCP 2551.59 2985.60 3632.44 4391.52 5280.57

TSP 187.19 219.03 266.48 322.17 387.39




Non Road 4834.39 5902.64 6606.94 7395.93 8279.89

Road 0.00 0.00 0.00 0.00 0.00

Vaikkom 41329.25 48346.80 58419.70 70214.04 83999.38


General Sector 33494.34 39191.56 47682.50 57646.84 69317.20

SCP 4156.36 4863.34 5916.99 7153.48 8601.68

TSP 129.38 151.39 184.19 222.68 267.76




Non Road 1638.63 2000.72 2239.44 2506.87 2806.49

Road 0.00 0.00 0.00 0.00 0.00

Vazhoor 47627.34 55847.16 66976.34 79972.98 95126.58


General Sector 35352.57 41365.87 50327.88 60845.03 73162.85

SCP 3602.45 4215.20 5128.44 6200.14 7455.33

TSP 233.99 273.79 333.10 402.71 484.24




Non Road 5361.74 6546.52 7327.65 8202.72 9183.09

Road 0.00 0.00 0.00 0.00 0.00


Kottayam 675620.84 798751.49 948055.09 1121713.15 1323441.82


General Sector 429317.97 502342.79 611176.54 738895.73 888482.01

SCP 38318.08 44835.80 54549.58 65948.95 79300.03

TSP 6347.60 7427.30 9036.44 10924.81 13136.49



432


Non Road 100052.06 122160.42 136736.63 153065.60 171359.75

Road 81310.76 99277.89 111123.74 124394.04 139261.43

Municipality 931488.24 1093630.33 1271952.98 1531669.85 1343294.98

Changanassery 158638.39 187508.25 217286.91 259378.10 237243.33


General Sector 48086.59 56265.88 68456.01 82761.44 99516.14

SCP 5269.87 6166.24 7502.18 9069.93 10906.09

TSP 110.56 129.36 157.39 190.28 228.80




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 43076.02 52594.47 58870.05 65900.26 73776.56

UFC Grant 30061.25 34732.74 40179.62 54291.01

Basic Grant 30061.25 34732.74 40179.62 54291.01

Erattupetta 80294.58 92201.67 107975.11 132990.44 100987.71


General Sector 31369.33 36705.09 44657.34 53989.50 64919.44

SCP 321.75 376.48 458.04 553.76 665.86

TSP 235.29 275.31 334.95 404.95 486.93



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 1993.48 2433.98 2724.41 3049.75 3414.25

Road 4117.89 5027.81 5627.73 6299.79 7052.73

UFC Grant 25949.24 29981.73 34683.54 46864.67

Basic Grant 25949.24 29981.73 34683.54 46864.67

Ettumanoor 163106.80 191262.90 222077.35 265992.73 240663.27


General Sector 52747.75 61719.88 75091.64 90783.74 109162.52

SCP 4673.14 5468.02 6652.68 8042.91 9671.16

TSP 333.09 389.74 474.18 573.27 689.33



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 2863.51 3496.26 3913.43 4380.77 4904.36

Road 50078.96 61144.84 68440.65 76613.78 85770.54

UFC Grant 32335.46 37360.36 43219.31 58398.26

Basic Grant 32335.46 37360.36 43219.31 58398.26

Kottayam 348872.28 409016.95 477536.28 578853.56 496148.06


433


SCP 12818.90 14999.33 18248.97 22062.51 26528.97

TSP 782.40 915.48 1113.82 1346.58 1619.19




Non Road 9916.70 12107.98 13552.71 15171.16 16984.39

Road 63306.33 77295.04 86517.90 96849.79 108425.12

UFC Grant 85054.55 98271.94 113683.21 153609.63

Basic Grant 85054.55 98271.94 113683.21 153609.63

Pala 98469.04 117000.50 134755.98 159279.21 149830.47


General Sector 26168.93 30620.13 37254.06 45039.14 54157.12

SCP 887.29 1038.21 1263.14 1527.10 1836.26

TSP 111.97 131.02 159.41 192.72 231.73




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 31545.48 38516.04 43111.78 48260.15 54028.13

UFC Grant 16010.12 18498.08 21398.99 28914.48

Basic Grant 16010.12 18498.08 21398.99 28914.48

Vaikkom 82107.15 96640.06 112321.35 135175.81 118422.13


General Sector 26651.75 31185.08 37941.40 45870.12 55156.33

SCP 2579.66 3018.44 3672.39 4439.82 5338.65

TSP 154.50 180.77 219.94 265.90 319.73




Non Road 4209.23 5139.33 5752.56 6439.52 7209.17

Road 19328.76 23599.81 26415.75 29570.29 33104.49

UFC Grant 18355.33 21207.74 24533.59 33149.97

Basic Grant 18355.33 21207.74 24533.59 33149.97

Kozhikode

Grama Panchayat 3924709.08 4599594.90 5363801.51 6366634.02 6428572.06

Arikkulam 35091.78 41040.85 47979.92 57121.14 57508.32


General Sector 14499.51 16965.80 20641.48 24954.99 30007.02

SCP 1328.38 1554.33 1891.08 2286.27 2749.11

TSP 37.42 43.78 53.27 64.40 77.44




434


Road 6024.40 7355.60 8233.27 9216.48 10318.02

UFC Grant 4328.70 5001.40 5785.67 7817.70

Basic Grant 4328.70 5001.40 5785.67 7817.70

Atholi 59568.38 70128.63 81516.35 96211.63 98862.69


General Sector 19763.68 23125.38 28135.54 34015.10 40901.32

SCP 3812.50 4460.99 5427.48 6561.67 7890.05

TSP 41.67 48.76 59.32 71.72 86.24




Non Road 2417.44 2951.61 3303.80 3698.34 4140.36

Road 16945.48 20689.90 23158.63 25924.21 29022.63

UFC Grant 6076.56 7020.89 8121.84 10974.37

Basic Grant 6076.56 7020.89 8121.84 10974.37

Ayancheri 43439.86 50695.16 59177.39 70552.15 69369.71


General Sector 17790.70 20816.81 25326.82 30619.43 36818.21

SCP 601.26 703.53 855.95 1034.82 1244.32

TSP 67.18 78.61 95.64 115.63 139.04




Non Road 452.97 553.06 619.05 692.98 775.80

Road 7898.80 9644.19 10794.93 12084.06 13528.32

UFC Grant 6091.70 7038.39 8142.08 11001.71

Basic Grant 6091.70 7038.39 8142.08 11001.71

Azhiyoor 47414.77 55492.42 64610.01 76739.13 76094.27


General Sector 18273.94 21382.24 26014.75 31451.13 37818.27

SCP 608.91 712.48 866.85 1047.99 1260.16

TSP 64.63 75.63 92.01 111.24 133.76




Non Road 2100.50 2564.65 2870.66 3213.48 3597.55

Road 9369.17 11439.46 12804.42 14333.51 16046.63

UFC Grant 6226.75 7194.43 8322.59 11245.62

Basic Grant 6226.75 7194.43 8322.59 11245.62

Balussery 52746.19 61885.10 72215.11 85649.82 87480.36


General Sector 19769.81 23132.56 28144.28 34025.66 40914.01

SCP 3165.32 3703.73 4506.15 5447.81 6550.70

435





Non Road 1756.61 2144.76 2400.67 2687.36 3008.55

Road 12014.13 14668.88 16419.17 18379.93 20576.68

UFC Grant 5819.37 6723.73 7778.08 10509.88

Basic Grant 5819.37 6723.73 7778.08 10509.88

Chakkittappara 81496.42 96195.77 111845.78 131694.17 138097.44


General Sector 30473.37 35656.74 43381.85 52447.47 63065.24

SCP 2522.39 2951.44 3590.87 4341.27 5220.14

TSP 293.40 343.31 417.68 504.97 607.20




Non Road 771.81 942.36 1054.80 1180.76 1321.89

Road 28310.66 34566.43 38690.91 43311.34 48487.84

UFC Grant 7006.00 8094.78 9364.12 12652.96

Basic Grant 7006.00 8094.78 9364.12 12652.96

Changaroth 55882.24 65338.36 76533.83 91210.18 92527.93


General Sector 24104.84 28204.95 34315.61 41486.64 49885.43

SCP 2391.43 2798.19 3404.43 4115.86 4949.10

TSP 174.34 203.99 248.19 300.05 360.80




Non Road 3396.59 4147.13 4641.97 5196.31 5817.36

Road 7637.40 9325.03 10437.69 11684.15 13080.62

UFC Grant 6659.03 7693.89 8900.37 12026.33

Basic Grant 6659.03 7693.89 8900.37 12026.33

Chathamangalam 85438.36 100182.26 116968.70 138838.29 141568.74


General Sector 32762.08 38334.75 46640.06 56386.56 67801.78

SCP 5007.37 5859.09 7128.48 8618.14 10362.84

TSP 92.70 108.46 131.96 159.54 191.84




Non Road 2707.75 3306.07 3700.55 4142.47 4637.57

Road 18712.48 22847.36 25573.51 28627.47 32048.98

UFC Grant 9581.75 11070.81 12806.82 17304.80

Basic Grant 9581.75 11070.81 12806.82 17304.80

436

Fifth State Finance Commission Appendix 10.1Chekyadu 47497.68 55741.49 64677.96 76511.53 76115.99


General Sector 16775.48 19628.91 23881.56 28872.15 34717.19

SCP 257.68 301.51 366.84 443.49 533.28

TSP 187.10 218.92 266.35 322.01 387.20




Non Road 1635.05 1996.34 2234.55 2501.40 2800.36

Road 12354.80 15084.83 16884.75 18901.11 21160.15

UFC Grant 5966.64 6893.89 7974.93 10775.86

Basic Grant 5966.64 6893.89 7974.93 10775.86

Chelannur 63639.51 74121.57 87068.80 104262.22 104254.54


General Sector 27974.65 32732.99 39824.67 48146.94 57894.08

SCP 3821.01 4470.94 5439.58 6576.31 7907.65

TSP 189.65 221.91 269.98 326.40 392.48




Non Road 1637.37 1999.17 2237.71 2504.94 2804.33

Road 6892.41 8415.42 9419.55 10544.42 11804.68

UFC Grant 8471.20 9787.67 11322.48 15299.12

Basic Grant 8471.20 9787.67 11322.48 15299.12

Chemanchery 52378.94 61025.93 71492.28 85491.35 84537.85


General Sector 22914.09 26811.66 32620.46 39437.25 47421.15

SCP 1539.29 1801.11 2191.33 2649.26 3185.59

TSP 30.62 35.82 43.58 52.69 63.36




Non Road 2216.25 2705.97 3028.84 3390.54 3795.78

Road 5769.31 7044.14 7884.65 8826.23 9881.13

UFC Grant 7293.43 8426.87 9748.29 13172.06

Basic Grant 7293.43 8426.87 9748.29 13172.06

Chengottukavu 45212.34 52835.90 61678.92 73440.54 72973.76


General Sector 18260.30 21366.28 25995.34 31427.65 37790.05

SCP 1131.93 1324.47 1611.41 1948.16 2342.55

TSP 46.77 54.73 66.59 80.50 96.80




437


Road 8590.94 10489.27 11740.85 13142.93 14713.75

UFC Grant 5977.02 6905.88 7988.79 10794.60

Basic Grant 5977.02 6905.88 7988.79 10794.60

Cherode 58494.76 68387.40 79699.83 94794.39 93701.14


General Sector 23265.98 27223.41 33121.42 40042.89 48149.41

SCP 588.50 688.60 837.79 1012.87 1217.92

TSP 68.03 79.61 96.85 117.09 140.80




Non Road 398.90 487.05 545.16 610.26 683.20

Road 12673.60 15474.06 17320.43 19388.82 21706.14

UFC Grant 7876.02 9100.01 10526.98 14224.23

Basic Grant 7876.02 9100.01 10526.98 14224.23

Cheruvannur 44338.62 51993.66 60727.85 72088.20 73674.78


General Sector 17407.68 20368.64 24781.55 29960.21 36025.53

SCP 2440.75 2855.91 3474.65 4200.76 5051.18

TSP 28.06 32.84 39.95 48.30 58.08




Non Road 2128.27 2598.55 2908.61 3255.96 3645.10

Road 8940.13 10915.62 12218.08 13677.15 15311.82

UFC Grant 4906.54 5669.04 6558.01 8861.29

Basic Grant 4906.54 5669.04 6558.01 8861.29

Edacheri 43419.93 50747.34 59178.76 70425.49 69670.81


General Sector 17569.49 20557.98 25011.91 30238.72 36360.41

SCP 460.09 538.34 654.98 791.85 952.16

TSP 46.77 54.73 66.59 80.50 96.80




Non Road 1488.97 1817.99 2034.91 2277.91 2550.17

Road 7901.07 9646.96 10798.04 12087.53 13532.22

UFC Grant 5844.27 6752.51 7811.37 10554.86

Basic Grant 5844.27 6752.51 7811.37 10554.86

Eramala 57189.45 67028.20 77991.72 92482.74 92402.26


General Sector 21908.63 25635.18 31189.10 37706.77 45340.34

SCP 681.20 797.07 969.75 1172.41 1409.75

438





Non Road 1640.96 2003.56 2242.62 2510.44 2810.48

Road 13416.31 16380.90 18335.47 20525.07 22978.20

UFC Grant 7143.39 8253.52 9547.76 12901.09

Basic Grant 7143.39 8253.52 9547.76 12901.09

Kadalundi 69291.24 81184.40 94615.73 112306.37 112831.16


General Sector 26287.99 30759.45 37423.55 45244.05 54403.52

SCP 2482.42 2904.67 3533.97 4272.48 5137.42

TSP 70.59 82.59 100.49 121.49 146.08




Non Road 2268.91 2770.27 3100.82 3471.12 3885.98

Road 15083.81 18416.86 20614.36 23076.11 25834.13

UFC Grant 8461.34 9776.28 11309.30 15281.32

Basic Grant 8461.34 9776.28 11309.30 15281.32

Kakkodi 75116.99 88152.94 102732.79 121751.30 123773.14


General Sector 28373.63 33199.84 40392.66 48833.63 58719.78

SCP 3184.88 3726.61 4533.99 5481.47 6591.18

TSP 59.53 69.66 84.75 102.46 123.20




Non Road 2698.88 3295.25 3688.44 4128.91 4622.39

Road 17664.33 21567.59 24141.04 27023.95 30253.81

UFC Grant 8475.33 9792.45 11328.01 15306.60

Basic Grant 8475.33 9792.45 11328.01 15306.60

Kakkur 46790.98 54884.75 63948.86 75815.53 76721.39


General Sector 16768.02 19620.18 23870.94 28859.31 34701.75

SCP 2508.79 2935.52 3571.50 4317.85 5191.98

TSP 213.46 249.77 303.88 367.38 441.76




Non Road 1209.94 1477.30 1653.57 1851.04 2072.27

Road 11243.00 13727.36 15365.31 17200.22 19255.96

UFC Grant 5439.20 6284.48 7269.95 9823.29

Basic Grant 5439.20 6284.48 7269.95 9823.29

439

Fifth State Finance Commission Appendix 10.1Karassery 66922.66 78799.24 91548.01 108012.06 110840.86


General Sector 23018.85 26934.24 32769.60 39617.55 47637.96

SCP 2573.42 3011.14 3663.52 4429.09 5325.74

TSP 515.36 603.02 733.67 886.99 1066.56




Non Road 1710.95 2089.02 2338.28 2617.52 2930.36

Road 20360.72 24859.80 27826.08 31149.04 34871.93

UFC Grant 6866.27 7933.34 9177.36 12400.61

Basic Grant 6866.27 7933.34 9177.36 12400.61

Kattippara 48892.28 57415.09 66940.81 79298.08 81183.60


General Sector 18006.89 21069.77 25634.59 30991.52 37265.62

SCP 2795.38 3270.86 3979.50 4811.11 5785.10

TSP 173.49 203.00 246.98 298.59 359.04




Non Road 1312.04 1601.96 1793.11 2007.24 2247.14

Road 12233.76 14937.04 16719.33 18715.94 20952.84

UFC Grant 5264.44 6082.56 7036.37 9507.67

Basic Grant 5264.44 6082.56 7036.37 9507.67

Kavilumpara 52251.44 61101.54 71630.42 85384.22 87056.74


General Sector 25031.23 29288.91 35634.42 43081.04 51802.62

SCP 274.69 321.41 391.05 472.77 568.48

TSP 238.12 278.63 338.99 409.83 492.80




Non Road 2882.18 3519.05 3938.95 4409.33 4936.33

Road 7292.75 8904.22 9966.67 11156.89 12490.34

UFC Grant 6056.36 6997.55 8094.84 10937.88

Basic Grant 6056.36 6997.55 8094.84 10937.88

Kayakkodi 46338.79 54259.78 63245.14 75117.29 75181.38


General Sector 18714.35 21897.56 26641.72 32209.11 38729.71

SCP 520.47 609.00 740.94 895.77 1077.12

TSP 45.92 53.73 65.38 79.04 95.04




440


Road 10025.51 12240.83 13701.41 15337.62 17170.75

UFC Grant 5801.44 6703.02 7754.12 10477.50

Basic Grant 5801.44 6703.02 7754.12 10477.50

Kayanna 34114.83 39794.70 46260.70 55083.37 52822.82


General Sector 11322.92 13248.89 16119.30 19487.79 23433.01

SCP 1182.11 1383.18 1682.84 2034.51 2446.39

TSP 53.58 62.69 76.27 92.21 110.88




Non Road 1181.34 1442.38 1614.49 1807.29 2023.29

Road 5935.47 7247.02 8111.73 9080.43 10165.71

UFC Grant 5289.61 6111.65 7070.01 9553.12

Basic Grant 5289.61 6111.65 7070.01 9553.12

Keezhariyoor 30006.00 35043.11 40879.96 48691.22 47981.12


General Sector 11376.97 13312.13 16196.24 19580.81 23544.86

SCP 1166.80 1365.26 1661.05 2008.17 2414.71

TSP 17.86 20.90 25.42 30.74 36.96




Non Road 721.41 880.81 985.91 1103.65 1235.56

Road 5424.88 6623.61 7413.94 8299.31 9291.23

UFC Grant 4138.84 4782.04 5531.91 7474.81

Basic Grant 4138.84 4782.04 5531.91 7474.81

Kizhakkothu 64732.50 76327.39 88357.04 103949.06 105889.60


General Sector 20798.53 24336.26 29608.76 35796.19 43042.97

SCP 1575.01 1842.91 2242.18 2710.73 3259.51

TSP 39.12 45.77 55.69 67.33 80.96




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 18025.46 22008.52 24634.58 27576.42 30872.31

UFC Grant 6804.26 7861.68 9094.47 12288.60

Basic Grant 6804.26 7861.68 9094.47 12288.60

Kodancheri 85887.62 101050.11 117705.67 139130.34 143764.59


General Sector 33820.17 39572.81 48146.35 58207.62 69991.51

SCP 1626.88 1903.61 2316.03 2800.02 3366.87

441





Non Road 3727.68 4551.39 5094.46 5702.83 6384.43

Road 22543.69 27525.14 30809.44 34488.68 38610.71

UFC Grant 8541.45 9868.84 11416.38 15426.00

Basic Grant 8541.45 9868.84 11416.38 15426.00

Kodiyathur 57358.59 67515.54 78433.83 92566.16 94730.89


General Sector 20295.27 23747.40 28892.32 34930.03 42001.47

SCP 1922.84 2249.90 2737.35 3309.38 3979.35

TSP 49.33 57.72 70.22 84.89 102.08




Non Road 4465.83 5452.64 6103.25 6832.09 7648.65

Road 14230.63 17375.15 19448.35 21770.86 24372.88

UFC Grant 6005.89 6939.24 8027.38 10846.74

Basic Grant 6005.89 6939.24 8027.38 10846.74

Koorachundu 45837.18 53660.45 62711.46 74579.65 75501.01


General Sector 19423.99 22727.92 27651.97 33430.48 40198.34

SCP 1134.48 1327.45 1615.05 1952.55 2347.83

TSP 98.65 115.43 140.44 169.79 204.16




Non Road 1121.98 1369.90 1533.36 1716.47 1921.62

Road 9205.80 11239.99 12581.15 14083.57 15766.82

UFC Grant 5440.85 6286.39 7272.16 9826.27

Basic Grant 5440.85 6286.39 7272.16 9826.27

Kottur 60569.48 70899.03 82871.74 98572.83 99789.37


General Sector 23771.55 27814.97 33841.15 40913.02 49195.69

SCP 2805.59 3282.80 3994.03 4828.67 5806.22

TSP 834.28 976.18 1187.68 1435.87 1726.55




Non Road 2598.87 3173.14 3551.76 3975.91 4451.10

Road 10906.03 13315.92 14904.77 16684.69 18678.82

UFC Grant 7199.57 8318.42 9622.84 13002.54

Basic Grant 7199.57 8318.42 9622.84 13002.54

442

Fifth State Finance Commission Appendix 10.1Kudaranji 52503.03 61433.68 71928.33 85645.14 87175.38


General Sector 23653.13 27676.40 33672.56 40709.21 48950.61

SCP 690.55 808.01 983.07 1188.51 1429.11

TSP 533.22 623.92 759.10 917.73 1103.52




Non Road 1702.92 2079.21 2327.31 2605.23 2916.60

Road 9284.50 11336.08 12688.71 14203.98 15901.62

UFC Grant 6095.27 7042.51 8146.85 11008.17

Basic Grant 6095.27 7042.51 8146.85 11008.17

Kunnamangalam 87146.88 101966.98 119167.03 141790.63 142991.90


General Sector 34921.40 40861.35 49714.06 60102.94 72270.53

SCP 4111.86 4811.26 5853.63 7076.88 8509.57

TSP 101.20 118.42 144.07 174.18 209.44




Non Road 3163.90 3863.02 4323.96 4840.32 5418.83

Road 15891.08 19402.51 21717.62 24311.12 27216.75

UFC Grant 10608.01 12256.56 14178.51 19158.24

Basic Grant 10608.01 12256.56 14178.51 19158.24

Kunnummal 34446.71 40510.81 46976.28 55444.67 55865.69


General Sector 12080.12 14134.89 17197.25 20791.00 25000.05

SCP 333.37 390.08 474.59 573.76 689.92

TSP 20.41 23.88 29.06 35.13 42.24




Non Road 2547.41 3110.31 3481.43 3897.18 4362.97

Road 8631.85 10539.22 11796.77 13205.52 14783.83

UFC Grant 3968.66 4585.42 5304.46 7167.47

Basic Grant 3968.66 4585.42 5304.46 7167.47

Kuruvattur 52141.06 60667.19 71208.38 85325.06 84340.53


General Sector 22796.53 26674.11 32453.12 39234.93 47177.87

SCP 2661.01 3113.64 3788.22 4579.85 5507.02

TSP 22.96 26.87 32.69 39.52 47.52




443


Road 5242.76 6401.24 7165.04 8020.68 8979.30

UFC Grant 7369.71 8515.01 9850.25 13309.82

Basic Grant 7369.71 8515.01 9850.25 13309.82

Kuthali 31297.98 36405.49 42628.42 51043.94 49733.73


General Sector 12746.39 14914.49 18145.75 21937.72 26378.92

SCP 1489.11 1742.40 2119.90 2562.90 3081.75

TSP 22.11 25.87 31.48 38.06 45.76




Non Road 735.26 897.72 1004.84 1124.84 1259.28

Road 3482.01 4251.42 4758.70 5326.98 5963.65

UFC Grant 4697.50 5427.52 6278.61 8483.76

Basic Grant 4697.50 5427.52 6278.61 8483.76

Kuttiadi 34387.95 40305.11 46930.04 55664.13 55820.37


General Sector 13519.10 15818.63 19245.78 23267.62 27978.05

SCP 369.09 431.87 525.43 635.24 763.84

TSP 41.67 48.76 59.32 71.72 86.24




Non Road 1323.54 1616.00 1808.82 2024.83 2266.83

Road 7616.09 9299.01 10408.57 11651.55 13044.13

UFC Grant 4219.57 4875.32 5639.81 7620.61

Basic Grant 4219.57 4875.32 5639.81 7620.61

Madavoor (KZD) 50340.00 58831.63 68741.66 81876.33 81770.71


General Sector 19721.00 23075.44 28074.79 33941.65 40812.99

SCP 2325.94 2721.57 3311.21 4003.16 4813.58

TSP 229.62 268.67 326.88 395.19 475.20




Non Road 1845.24 2252.98 2521.80 2822.95 3160.35

Road 8474.11 10346.62 11581.18 12964.19 14513.65

UFC Grant 6500.22 7510.39 8688.09 11739.50

Basic Grant 6500.22 7510.39 8688.09 11739.50

Maniyoor 67767.07 79313.84 92675.89 110232.60 111298.71


General Sector 28272.96 33082.05 40249.36 48660.37 58511.45

SCP 1976.41 2312.59 2813.62 3401.59 4090.23

444





Non Road 2034.21 2483.71 2780.06 3112.06 3484.00

Road 13088.99 15981.25 17888.14 20024.32 22417.60

UFC Grant 8174.51 9444.88 10925.93 14763.31

Basic Grant 8174.51 9444.88 10925.93 14763.31

Maruthonkara 42376.07 49776.60 57859.07 68435.59 69162.99


General Sector 15752.99 18432.50 22425.94 27112.35 32601.13

SCP 596.16 697.56 848.69 1026.04 1233.76

TSP 142.02 166.18 202.18 244.43 293.92




Non Road 1285.46 1569.51 1756.79 1966.58 2201.62

Road 11287.90 13782.17 15426.66 17268.90 19332.85

UFC Grant 4876.43 5634.25 6517.76 8806.91

Basic Grant 4876.43 5634.25 6517.76 8806.91

Mavoor 61342.08 72250.10 83955.78 99034.10 101950.50


General Sector 20790.94 24327.37 29597.96 35783.12 43027.26

SCP 3329.46 3895.78 4739.81 5730.30 6890.37

TSP 31.47 36.82 44.80 54.16 65.12




Non Road 5062.10 6180.67 6918.15 7744.31 8669.89

Road 15339.30 18728.80 20963.53 23466.97 26271.71

UFC Grant 6150.26 7106.05 8220.35 11107.48

Basic Grant 6150.26 7106.05 8220.35 11107.48

Meppayoor 46718.63 54515.80 63805.05 76158.00 75825.82


General Sector 19884.74 23267.03 28307.89 34223.46 41151.85

SCP 1548.64 1812.06 2204.65 2665.36 3204.95

TSP 49.33 57.72 70.22 84.89 102.08




Non Road 1372.87 1676.24 1876.25 2100.31 2351.33

Road 6892.98 8416.11 9420.33 10545.29 11805.65

UFC Grant 6216.66 7182.77 8309.10 11227.40

Basic Grant 6216.66 7182.77 8309.10 11227.40

445

Fifth State Finance Commission Appendix 10.1Moodadi 61261.39 72204.79 83631.03 98451.04 100257.00


General Sector 19753.86 23113.90 28121.58 33998.22 40881.01

SCP 1793.57 2098.65 2553.32 3086.90 3711.83

TSP 38.27 44.78 54.48 65.87 79.20




Non Road 5029.13 6140.41 6873.09 7693.86 8613.42

Road 16942.07 20685.74 23153.97 25918.99 29016.79

UFC Grant 6485.70 7493.62 8668.69 11713.28

Basic Grant 6485.70 7493.62 8668.69 11713.28

Nadapuram 79263.75 93610.48 108144.79 126924.73 129530.69


General Sector 25144.33 29421.26 35795.44 43275.71 52036.70

SCP 486.45 569.19 692.51 837.22 1006.72

TSP 62.08 72.64 88.38 106.85 128.48




Non Road 3123.81 3814.08 4269.17 4779.00 5350.17

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8071.78 9326.18 10788.62 14577.77

Basic Grant 8071.78 9326.18 10788.62 14577.77

Naduvannur 46152.43 53855.26 63068.56 75296.39 75187.79


General Sector 19038.39 22276.72 27103.03 32766.82 39400.32

SCP 2496.88 2921.59 3554.55 4297.36 5167.34

TSP 46.77 54.73 66.59 80.50 96.80




Non Road 1522.95 1859.48 2081.35 2329.91 2608.37

Road 6501.45 7938.07 8885.24 9946.31 11135.07

UFC Grant 6061.31 7003.27 8101.46 10946.82

Basic Grant 6061.31 7003.27 8101.46 10946.82

Nanmanda 51632.31 60503.26 70682.88 83970.20 85463.47


General Sector 19493.39 22809.12 27750.77 33549.92 40341.96

SCP 2661.86 3114.63 3789.43 4581.31 5508.78

TSP 1026.48 1201.07 1461.29 1766.66 2124.31




446


Road 10522.74 12847.93 14380.95 16098.31 18022.35

UFC Grant 5893.78 6809.71 7877.54 10644.27

Basic Grant 5893.78 6809.71 7877.54 10644.27

Narikkuni 45607.19 53489.23 62387.76 74005.69 75202.95


General Sector 16980.07 19868.29 24172.80 29224.26 35140.58

SCP 2426.29 2838.99 3454.07 4175.87 5021.26

TSP 208.36 243.80 296.62 358.60 431.20




Non Road 2447.76 2988.64 3345.25 3744.73 4192.30

Road 9362.07 11430.79 12794.71 14322.65 16034.47

UFC Grant 5195.54 6002.96 6944.29 9383.24

Basic Grant 5195.54 6002.96 6944.29 9383.24

Narippatta 51903.06 60646.53 70872.44 84434.73 84263.86


General Sector 22488.17 26313.29 32014.13 38704.20 46539.70

SCP 353.78 413.96 503.64 608.89 732.16

TSP 193.05 225.89 274.82 332.25 399.52




Non Road 2234.12 2727.79 3053.27 3417.89 3826.39

Road 8239.19 10059.79 11260.13 12604.80 14111.31

UFC Grant 6738.57 7785.78 9006.67 12169.97

Basic Grant 6738.57 7785.78 9006.67 12169.97

Nochad 57980.98 68206.28 79187.42 93486.05 94950.87


General Sector 19892.97 23276.66 28319.60 34237.63 41168.89

SCP 1995.97 2335.48 2841.46 3435.25 4130.70

TSP 26.36 30.85 37.53 45.37 54.56




Non Road 2162.00 2639.73 2954.71 3307.56 3702.87

Road 16477.81 20118.89 22519.47 25208.73 28221.64

UFC Grant 6383.64 7375.69 8532.28 11528.96

Basic Grant 6383.64 7375.69 8532.28 11528.96

Olavanna 101737.36 118898.23 138913.67 165451.17 165154.76


General Sector 42506.91 49737.12 60512.78 73158.30 87968.88

SCP 2268.11 2653.91 3228.88 3903.63 4693.90

447





Non Road 4270.07 5213.62 5835.71 6532.61 7313.37

Road 16626.69 20300.67 22722.95 25436.50 28476.63

UFC Grant 13168.01 15214.40 17600.18 23781.66

Basic Grant 13168.01 15214.40 17600.18 23781.66

Omassery 61340.94 71771.75 83876.54 99800.42 100627.01


General Sector 24572.92 28752.65 34981.98 42292.26 50854.15

SCP 2840.46 3323.60 4043.67 4888.69 5878.38

TSP 112.26 131.35 159.81 193.21 232.32




Non Road 4340.34 5299.42 5931.74 6640.11 7433.72

Road 9071.12 11075.55 12397.09 13877.54 15536.16

UFC Grant 7474.56 8636.15 9990.39 13499.19

Basic Grant 7474.56 8636.15 9990.39 13499.19

Onchiyam 43660.48 51013.45 59462.49 70770.05 69697.04


General Sector 17498.83 20475.29 24911.31 30117.10 36214.18

SCP 334.22 391.07 475.80 575.23 691.68

TSP 40.82 47.76 58.11 70.26 84.48




Non Road 1275.22 1557.00 1742.78 1950.91 2184.07

Road 8109.06 9900.90 11082.28 12405.72 13888.43

UFC Grant 6008.68 6942.47 8031.12 10851.79

Basic Grant 6008.68 6942.47 8031.12 10851.79

Panangadu 75890.85 89268.21 103949.19 122880.38 126570.60


General Sector 27619.05 32316.92 39318.45 47534.93 57158.18

SCP 3727.46 4361.48 5306.41 6415.30 7714.05

TSP 352.08 411.97 501.22 605.96 728.64




Non Road 2233.42 2726.94 3052.32 3416.82 3825.20

Road 20889.20 25505.06 28548.33 31957.54 35777.06

UFC Grant 7718.46 8917.96 10316.38 13939.67

Basic Grant 7718.46 8917.96 10316.38 13939.67

448

Fifth State Finance Commission Appendix 10.1Perambra 66314.54 78027.96 90817.34 107304.20 110521.68


General Sector 23855.11 27912.74 33960.10 41056.84 49368.62

SCP 3388.99 3965.44 4824.56 5832.76 7013.57

TSP 98.65 115.43 140.44 169.79 204.16




Non Road 1868.27 2281.10 2553.28 2858.19 3199.80

Road 18763.34 22909.46 25643.01 28705.28 32136.09

UFC Grant 6718.58 7762.68 8979.95 12133.86

Basic Grant 6718.58 7762.68 8979.95 12133.86

Perumanna 49822.06 57951.35 68064.51 81602.22 80739.17


General Sector 22733.22 26600.02 32362.98 39125.95 47046.84

SCP 1945.80 2276.77 2770.03 3348.90 4026.87

TSP 48.47 56.72 69.01 83.43 100.32




Non Road 2110.31 2576.63 2884.07 3228.48 3614.35

Road 3781.48 4617.07 5167.98 5785.13 6476.56

UFC Grant 7034.57 8127.79 9402.31 12704.56

Basic Grant 7034.57 8127.79 9402.31 12704.56

Peruvayal 75932.07 88740.90 103826.80 123731.79 124394.84


General Sector 31788.59 37195.66 45254.19 54711.08 65787.10

SCP 3105.79 3634.07 4421.40 5345.35 6427.50

TSP 59.53 69.66 84.75 102.46 123.20




Non Road 3058.64 3734.50 4180.10 4679.28 5238.54

Road 11971.51 14616.84 16360.93 18314.73 20503.68

UFC Grant 9505.56 10982.78 12704.99 17167.20

Basic Grant 9505.56 10982.78 12704.99 17167.20

Purameri 40561.04 47075.79 55221.41 66308.38 64114.56


General Sector 18665.14 21839.99 26571.68 32124.43 38627.88

SCP 450.73 527.40 641.66 775.75 932.80

TSP 36.57 42.79 52.06 62.94 75.68




449


Road 2926.53 3573.21 3999.56 4477.19 5012.29

UFC Grant 6391.64 7384.93 8542.97 11543.40

Basic Grant 6391.64 7384.93 8542.97 11543.40

Puthuppadi 89437.88 105054.58 122510.91 145105.43 148983.79


General Sector 34824.13 40747.53 49575.58 59935.53 72069.22

SCP 3350.72 3920.66 4770.08 5766.89 6934.37

TSP 530.67 620.94 755.46 913.34 1098.24




Non Road 3971.79 4849.43 5428.07 6076.28 6802.51

Road 20982.68 25619.19 28676.08 32100.55 35937.16

UFC Grant 9443.24 10910.78 12621.70 17054.66

Basic Grant 9443.24 10910.78 12621.70 17054.66

Thalakkulathoor 47402.57 55287.36 64811.55 77444.26 77448.00


General Sector 20576.19 24076.09 29292.23 35413.51 42582.82

SCP 2140.55 2504.64 3047.28 3684.08 4429.90

TSP 21.26 24.88 30.27 36.59 44.00




Non Road 1621.66 1980.00 2216.25 2480.92 2777.43

Road 6076.96 7419.78 8305.11 9296.90 10408.05

UFC Grant 6215.15 7181.03 8307.09 11224.68

Basic Grant 6215.15 7181.03 8307.09 11224.68

Thamarassery 71671.29 84324.94 98069.03 115841.90 118796.67


General Sector 25798.02 30186.13 36726.03 44400.77 53389.51

SCP 2869.37 3357.44 4084.83 4938.45 5938.22

TSP 108.01 126.38 153.76 185.89 223.52




Non Road 3966.39 4842.84 5420.69 6068.02 6793.26

Road 18569.85 22673.21 25378.58 28409.27 31804.70

UFC Grant 7458.37 8617.45 9968.75 13469.95

Basic Grant 7458.37 8617.45 9968.75 13469.95

Thikkodi 54983.93 64818.24 75035.66 88296.58 89806.33


General Sector 17787.98 20813.62 25322.94 30614.75 36812.57

SCP 1204.22 1409.05 1714.32 2072.57 2492.15

450





Non Road 1539.40 1879.56 2103.83 2355.07 2636.54

Road 18468.42 22549.36 25239.95 28254.09 31630.97

UFC Grant 5846.99 6755.65 7815.01 10559.77

Basic Grant 5846.99 6755.65 7815.01 10559.77

Thiruvalloor 56015.20 65367.50 76505.42 91312.34 90948.63


General Sector 24598.53 28782.62 35018.44 42336.33 50907.14

SCP 1117.47 1307.55 1590.83 1923.27 2312.63

TSP 47.62 55.73 67.80 81.97 98.56




Non Road 2503.70 3056.94 3421.69 3830.30 4288.10

Road 7446.75 9092.25 10177.14 11392.48 12754.09

UFC Grant 7436.93 8592.68 9940.09 13431.22

Basic Grant 7436.93 8592.68 9940.09 13431.22

Thiruvambadi 72633.98 85509.61 99497.93 117487.00 121323.73


General Sector 28073.17 32848.27 39964.93 48316.50 58097.97

SCP 1422.78 1664.79 2025.47 2448.73 2944.47

TSP 310.41 363.21 441.90 534.24 642.40




Non Road 3309.54 4040.85 4523.00 5063.13 5668.27

Road 19889.07 24283.93 27181.49 30427.48 34064.12

UFC Grant 7190.72 8308.20 9611.01 12986.56

Basic Grant 7190.72 8308.20 9611.01 12986.56

Thuneri 38099.98 44480.94 51865.10 61783.04 60580.21


General Sector 15340.83 17950.22 21839.18 26402.97 31748.14

SCP 299.35 350.27 426.16 515.21 619.52

TSP 26.36 30.85 37.53 45.37 54.56




Non Road 1098.62 1341.37 1501.43 1680.73 1881.61

Road 6642.10 8109.79 9077.45 10161.47 11375.96

UFC Grant 5382.40 6218.86 7194.04 9720.71

Basic Grant 5382.40 6218.86 7194.04 9720.71

451

Fifth State Finance Commission Appendix 10.1Thurayoor 28334.91 33170.71 38644.07 45898.68 45741.24


General Sector 9763.91 11424.70 13899.89 16804.59 20206.60

SCP 1800.37 2106.61 2563.01 3098.61 3725.91

TSP 11.06 12.94 15.74 19.03 22.88




Non Road 502.81 613.91 687.16 769.23 861.16

Road 6353.14 7756.98 8682.54 9719.41 10881.05

UFC Grant 3628.01 4191.82 4849.14 6552.24

Basic Grant 3628.01 4191.82 4849.14 6552.24

Uliari 54588.53 63699.63 74748.73 89313.82 90091.68


General Sector 23598.34 27612.30 33594.57 40614.92 48837.24

SCP 3393.24 3970.41 4830.61 5840.08 7022.37

TSP 24.66 28.86 35.11 42.45 51.04




Non Road 2277.39 2780.63 3112.41 3484.09 3900.51

Road 6625.05 8088.98 9054.15 10135.39 11346.76

UFC Grant 6839.34 7902.22 9141.36 12351.97

Basic Grant 6839.34 7902.22 9141.36 12351.97

Unnikulam 90583.21 106229.63 123934.81 147041.36 149525.21


General Sector 34955.21 40900.92 49762.20 60161.14 72340.50

SCP 4068.48 4760.51 5791.89 7002.24 8419.81

TSP 231.32 270.66 329.30 398.12 478.72




Non Road 2853.17 3483.63 3899.30 4364.95 4886.64

Road 20383.45 24887.55 27857.14 31183.82 34910.86

UFC Grant 10290.82 11890.07 13754.56 18585.39

Basic Grant 10290.82 11890.07 13754.56 18585.39

Valayam 36971.13 43241.94 50433.08 59979.27 59704.67


General Sector 15160.87 17739.66 21582.99 26093.25 31375.72

SCP 192.20 224.89 273.61 330.79 397.76

TSP 192.20 224.89 273.61 330.79 397.76




452


Road 6478.15 7909.62 8853.40 9910.66 11095.17

UFC Grant 4804.97 5551.69 6422.25 8677.85

Basic Grant 4804.97 5551.69 6422.25 8677.85

Vanimel 56895.18 67008.11 77744.02 91652.59 93595.41


General Sector 20075.74 23490.52 28579.79 34552.19 41547.13

SCP 114.81 134.34 163.44 197.60 237.60

TSP 1016.27 1189.13 1446.76 1749.10 2103.19




Non Road 1681.81 2053.43 2298.45 2572.93 2880.44

Road 17664.33 21567.59 24141.04 27023.95 30253.81

UFC Grant 5986.66 6917.03 8001.69 10812.02

Basic Grant 5986.66 6917.03 8001.69 10812.02

Velom 42322.05 49359.45 57848.17 69119.80 69014.00


General Sector 19120.12 22372.35 27219.37 32907.48 39569.46

SCP 958.44 1121.47 1364.44 1649.57 1983.51

TSP 75.69 88.56 107.75 130.27 156.64




Non Road 1378.10 1682.62 1883.39 2108.30 2360.28

Road 5526.32 6747.46 7552.57 8454.49 9464.96

UFC Grant 5591.45 6460.40 7473.45 10098.26

Basic Grant 5591.45 6460.40 7473.45 10098.26

Villyappally 57881.49 67873.40 78924.88 93519.87 93491.64


General Sector 21854.21 25571.50 31111.62 37613.10 45227.71

SCP 588.50 688.60 837.79 1012.87 1217.92

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 1450.49 1771.00 1982.32 2219.04 2484.26

Road 14351.72 17523.00 19613.85 21956.12 24580.28

UFC Grant 7170.12 8284.40 9583.48 12949.36

Basic Grant 7170.12 8284.40 9583.48 12949.36

Block Panchayat 625709.46 731735.68 882410.99 1058714.34 1264648.40

Balussery 69419.93 81096.44 98015.87 117828.26 140986.72


General Sector 56011.92 65539.27 79738.51 96401.67 115917.78

453


TSP 626.72 733.32 892.19 1078.64 1297.00




Non Road 1600.72 1954.43 2187.64 2448.88 2741.57

Road 0.00 0.00 0.00 0.00 0.00

Chelannoor 56305.55 65858.55 79362.44 95159.21 113606.65


General Sector 43348.22 50721.54 61710.48 74606.28 89710.01

SCP 5581.13 6530.45 7945.28 9605.63 11550.25

TSP 618.15 723.30 880.00 1063.90 1279.28




Non Road 3112.35 3800.08 4253.51 4761.46 5330.54

Road 0.00 0.00 0.00 0.00 0.00

Koduvally 91444.81 106882.01 129194.28 155322.57 185864.66


General Sector 76362.71 89351.63 108709.87 131427.26 158034.14

SCP 6499.03 7604.48 9252.01 11185.43 13449.87

TSP 1039.33 1216.11 1479.59 1788.78 2150.91




Non Road 2583.00 3153.77 3530.07 3951.63 4423.92

Road 0.00 0.00 0.00 0.00 0.00

Kozhikode 29647.58 34701.47 41640.98 49746.58 59199.17


General Sector 22907.69 26804.18 32611.36 39426.25 47407.92

SCP 1583.51 1852.86 2254.28 2725.37 3277.11

TSP 68.51 80.17 97.54 117.92 141.79




Non Road 2633.22 3215.07 3598.70 4028.45 4509.92

Road 0.00 0.00 0.00 0.00 0.00

Kunnamangalam 86521.22 101115.09 122088.78 146640.33 175329.42


General Sector 69636.06 81480.80 99133.81 119850.06 144113.20

SCP 8219.18 9617.22 11700.81 14145.96 17009.75

TSP 331.25 387.60 471.57 570.11 685.53



454


Non Road 2917.56 3562.25 3987.30 4463.46 4996.93

Road 0.00 0.00 0.00 0.00 0.00

Kunnummal 49352.23 57738.89 69597.08 83470.09 99672.40


General Sector 42201.28 49379.51 60077.70 72632.29 87336.39

SCP 1135.33 1328.45 1616.26 1954.01 2349.59

TSP 272.22 318.52 387.53 468.51 563.36




Non Road 2771.21 3383.56 3787.28 4239.56 4746.26

Road 0.00 0.00 0.00 0.00 0.00

Melady 25998.70 30477.53 36567.35 43680.17 51974.70


General Sector 19586.35 22917.89 27883.10 33709.91 40534.33

SCP 1906.68 2230.99 2714.34 3281.57 3945.91

TSP 36.40 42.59 51.82 62.64 75.33




Non Road 2777.85 3391.67 3796.37 4249.73 4757.65

Road 0.00 0.00 0.00 0.00 0.00

Panthalayani 39738.60 46489.74 56021.74 67172.21 80193.68


General Sector 31700.62 37092.74 45128.97 54559.69 65605.06

SCP 3201.89 3746.52 4558.21 5510.75 6626.38

TSP 70.04 81.96 99.71 120.55 144.96




Non Road 2283.41 2787.98 3120.64 3493.30 3910.82

Road 0.00 0.00 0.00 0.00 0.00

Perambra 58905.71 68961.49 83109.14 99659.59 118987.82


General Sector 46565.07 54485.55 66289.98 80142.77 96367.33

SCP 5136.92 6010.68 7312.91 8841.10 10630.95

TSP 250.50 293.11 356.62 431.14 518.42




Non Road 3808.52 4650.09 5204.94 5826.51 6522.88

Road 0.00 0.00 0.00 0.00 0.00

Thodannur 35948.48 41998.46 50693.63 60870.94 72762.15

455


General Sector 30809.38 36049.90 43860.20 53025.78 63760.62

SCP 1427.88 1670.76 2032.73 2457.52 2955.03

TSP 92.98 108.80 132.37 160.03 192.43




Non Road 1154.59 1409.72 1577.93 1766.37 1977.48

Road 0.00 0.00 0.00 0.00 0.00

Thuneri 50313.98 58855.56 70913.16 85017.37 101487.46


General Sector 42870.47 50162.52 61030.35 73784.03 88721.28

SCP 753.77 881.98 1073.07 1297.31 1559.94

TSP 563.71 659.59 802.49 970.19 1166.61




Non Road 2875.30 3510.65 3929.55 4398.81 4924.55

Road 0.00 0.00 0.00 0.00 0.00

Vadakara 32112.67 37560.44 45206.53 54147.02 64583.56


General Sector 26954.07 31538.82 38371.78 46390.43 55781.98

SCP 737.61 863.08 1050.06 1269.50 1526.50

TSP 77.69 90.90 110.60 133.71 160.78




Non Road 2011.95 2456.53 2749.64 3078.00 3445.88

Road 0.00 0.00 0.00 0.00 0.00


Kozhikode 772317.83 911856.54 1084015.47 1284386.20 1517284.72


General Sector 508953.86 595524.34 724546.08 875956.41 1053290.04

SCP 43113.41 50446.78 61376.20 74202.14 89224.05

TSP 4047.50 4735.96 5762.02 6966.13 8376.39




Non Road 132401.30 161657.83 180946.87 202555.39 226764.49

Road 55795.93 68125.08 76253.78 85359.94 95562.02

Municipality 1075706.54 1253753.93 1465442.76 1780418.78 1510978.67

Feroke 141903.13 164444.66 192485.12 235361.06 190869.60


General Sector 51488.53 60246.47 73299.01 88616.50 106556.53

456


TSP 114.81 134.34 163.44 197.60 237.60



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 3506.28 4281.06 4791.88 5364.12 6005.23

Road 15182.01 18536.75 20748.56 23226.34 26002.31

UFC Grant 40058.32 46283.34 53541.62 72345.85

Basic Grant 40058.32 46283.34 53541.62 72345.85

Koduvally 147662.43 171424.39 200275.18 244226.15 199415.48


General Sector 53819.07 62973.42 76616.76 92627.57 111379.62

SCP 3739.08 4375.08 5322.95 6435.31 7738.11

TSP 520.18 608.66 740.53 895.28 1076.53



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 1221.51 1491.43 1669.39 1868.74 2092.09

Road 22639.44 27642.05 30940.30 34635.16 38774.70

UFC Grant 40708.79 47034.89 54411.03 73520.60

Basic Grant 40708.79 47034.89 54411.03 73520.60

Mukkom 136642.64 158812.68 185910.55 225869.03 194443.46


General Sector 50898.55 59556.14 72459.12 87601.09 105335.56

SCP 7787.16 9111.71 11085.79 13402.41 16115.67

TSP 155.91 182.43 221.96 268.34 322.67



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 4970.01 6068.23 6792.29 7603.42 8512.17

Road 19275.63 23534.94 26343.13 29489.01 33013.49

UFC Grant 33055.66 38192.47 44181.92 59698.94

Basic Grant 33055.66 38192.47 44181.92 59698.94

Payyoli 136084.16 157760.79 184901.85 225733.18 188109.36


General Sector 55016.17 64374.15 78320.96 94687.90 113857.05

SCP 4048.07 4736.63 5762.83 6967.11 8377.57

TSP 75.12 87.90 106.94 129.29 155.47



One Time Grant 1000.00 0.00 0.00 0.00 0.00

457


Non Road 3292.71 4020.29 4500.00 5037.38 5639.44

Road 15200.93 18559.86 20774.42 23255.29 26034.72

UFC Grant 36134.94 41750.27 48297.66 65260.17

Basic Grant 36134.94 41750.27 48297.66 65260.17

Quilandy 209303.36 245675.70 287074.96 347114.03 306561.00


General Sector 81561.48 95434.67 116110.82 140374.80 168793.08

SCP 6449.14 7546.10 9180.98 11099.56 13346.62

TSP 113.39 132.68 161.42 195.16 234.67




Non Road 3413.92 4168.30 4665.66 5222.83 5847.05

Road 43346.23 52924.39 59239.33 66313.64 74239.34

UFC Grant 46807.30 54081.11 62562.25 84534.60

Basic Grant 46807.30 54081.11 62562.25 84534.60

Ramanattukara 111034.65 129217.39 150421.22 181815.24 155526.65


General Sector 35405.68 41428.00 50403.48 60936.43 73272.75

SCP 5109.70 5978.84 7274.16 8794.27 10574.63

TSP 53.86 63.02 76.68 92.70 111.47



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 2701.78 3298.79 3692.40 4133.34 4627.35

Road 24441.13 29841.86 33402.59 37391.50 41860.47

UFC Grant 26619.50 30756.14 35579.41 48075.17

Basic Grant 26619.50 30756.14 35579.41 48075.17

Vadakara 193076.17 226418.33 264373.88 320300.09 276053.13


General Sector 76272.91 89246.54 108582.02 131272.69 157848.29

SCP 1686.70 1973.60 2401.18 2902.96 3490.65

TSP 277.81 325.06 395.49 478.13 574.93




Non Road 2628.35 3209.13 3592.04 4021.00 4501.59

Road 38516.31 47027.21 52638.50 58924.55 65967.12

UFC Grant 46351.24 53554.17 61952.68 83710.94

Basic Grant 46351.24 53554.17 61952.68 83710.94


Kozhikode 1500220.63 1758527.69 2045096.19 2457884.19 2190937.99

458


General Sector 520046.13 608503.35 740337.03 895047.24 1076245.72

SCP 31022.48 36299.25 44163.56 53392.54 64201.63

TSP 1516.61 1774.58 2159.04 2610.23 3138.66




Non Road 114406.33 139686.54 156353.96 175025.61 195944.40

Road 272605.21 332842.42 372557.23 417047.69 466892.57

UFC Grant 316379.79 365544.90 422870.62 571386.03

Basic Grant 316379.79 365544.90 422870.62 571386.03

Malappuram

Grama Panchayat 6233706.12 7312814.48 8515162.91 10091582.02 10188893.01

Abdul Rahiman Nagar 78205.56 92172.15 106645.86 125492.99 127092.14


General Sector 24703.92 28905.94 35168.48 42517.73 51125.26

SCP 1694.07 1982.22 2411.67 2915.65 3505.91

TSP 45.92 53.73 65.38 79.04 95.04




Non Road 5186.13 6332.10 7087.65 7934.05 8882.32

Road 23261.40 28401.44 31790.30 35586.67 39839.94

UFC Grant 8540.68 9867.96 11415.35 15424.62

Basic Grant 8540.68 9867.96 11415.35 15424.62

Alamcode 65671.74 77372.75 89717.65 105706.00 107930.76


General Sector 20653.65 24166.73 29402.51 35546.83 42743.13

SCP 3367.73 3940.56 4794.29 5796.17 6969.57

TSP 26.36 30.85 37.53 45.37 54.56




Non Road 2913.60 3557.41 3981.88 4457.39 4990.13

Road 19920.32 24322.09 27224.20 30475.29 34117.65

UFC Grant 6883.39 7953.11 9200.24 12431.52

Basic Grant 6883.39 7953.11 9200.24 12431.52

Alipparamba 77174.86 90787.85 105359.18 124357.49 126065.03


General Sector 24733.93 28941.04 35211.19 42569.36 51187.35

SCP 3917.96 4584.38 5577.60 6743.17 8108.29

TSP 79.94 93.54 113.80 137.59 165.44



459


Non Road 1748.21 2134.51 2389.20 2674.51 2994.17

Road 23268.79 28410.46 31800.40 35597.97 39852.59

UFC Grant 8581.68 9915.33 11470.16 15498.67

Basic Grant 8581.68 9915.33 11470.16 15498.67

Amarambalam 87673.68 102597.99 120369.19 143427.59 147555.14


General Sector 39560.31 46289.32 56318.01 68086.93 81870.84

SCP 3565.03 4171.42 5075.17 6135.74 7377.89

TSP 847.03 991.11 1205.84 1457.82 1752.95




Non Road 5702.76 6962.89 7793.71 8724.42 9767.15

Road 11810.70 14420.49 16141.14 18068.71 20228.25

UFC Grant 9593.42 11084.30 12822.43 17325.89

Basic Grant 9593.42 11084.30 12822.43 17325.89

Anakkayam 88060.74 103172.61 120354.24 142916.09 144223.29


General Sector 35081.82 41049.06 49942.44 60379.04 72602.52

SCP 2596.38 3038.01 3696.20 4468.61 5373.26

TSP 71.44 83.59 101.70 122.95 147.84




Non Road 3683.02 4496.85 5033.42 5634.50 6307.93

Road 17900.16 21855.53 24463.34 27384.73 30657.71

UFC Grant 10523.93 12159.41 14066.13 19006.40

Basic Grant 10523.93 12159.41 14066.13 19006.40

Angadippuram 102123.63 120007.00 139563.76 165046.96 167722.32


General Sector 36806.55 43067.16 52397.76 63347.46 76171.88

SCP 3645.82 4265.95 5190.18 6274.79 7545.09

TSP 116.51 136.33 165.86 200.52 241.12




Non Road 2134.21 2605.80 2916.73 3265.04 3655.27

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 11359.04 13124.31 15182.33 20514.63

Basic Grant 11359.04 13124.31 15182.33 20514.63

Areekkode 59632.76 70229.28 81479.03 96058.62 98050.38


General Sector 19623.51 22961.37 27936.00 33773.87 40611.24

460


TSP 29.77 34.83 42.37 51.23 61.60




Non Road 3417.53 4172.69 4670.58 5228.34 5853.22

Road 16835.81 20556.00 23008.74 25756.42 28834.79

UFC Grant 6294.48 7272.68 8413.11 11367.94

Basic Grant 6294.48 7272.68 8413.11 11367.94

Athavanad 80280.84 94752.20 109498.26 128608.04 130840.78


General Sector 24749.85 28959.67 35233.85 42596.77 51220.30

SCP 1333.48 1560.30 1898.35 2295.05 2759.67

TSP 119.06 139.31 169.50 204.91 246.40




Non Road 2752.87 3361.17 3762.22 4211.50 4714.85

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8393.61 9698.02 11218.77 15159.00

Basic Grant 8393.61 9698.02 11218.77 15159.00

Chaliyar 62841.78 73489.67 86238.83 102833.65 105396.92


General Sector 28569.71 33429.27 40671.80 49171.09 59125.57

SCP 1252.69 1465.77 1783.33 2156.00 2592.47

TSP 1750.20 2047.90 2491.58 3012.25 3622.07




Non Road 2955.41 3608.46 4039.02 4521.36 5061.74

Road 8991.28 10978.07 12287.97 13755.39 15399.42

UFC Grant 7078.43 8178.46 9460.93 12783.77

Basic Grant 7078.43 8178.46 9460.93 12783.77

Cheekkode 62321.01 73291.90 85172.98 100618.51 102471.96


General Sector 21975.89 25713.87 31284.85 37822.52 45479.53

SCP 2283.42 2671.82 3250.67 3929.98 4725.58

TSP 39.12 45.77 55.69 67.33 80.96




Non Road 5412.48 6608.47 7396.99 8280.33 9269.98

Road 14092.82 17206.90 19260.03 21560.04 24136.86

UFC Grant 6783.45 7837.64 9066.67 12251.03

461


Chelampra 53592.21 62649.95 73159.12 87093.43 86900.40


General Sector 20841.56 24386.60 29670.02 35870.24 43132.01

SCP 2470.52 2890.74 3517.02 4251.99 5112.78

TSP 20.41 23.88 29.06 35.13 42.24




Non Road 1376.62 1680.81 1881.37 2106.04 2357.75

Road 9969.25 12172.14 13624.53 15251.56 17074.40

UFC Grant 6928.73 8005.50 9260.84 12513.40

Basic Grant 6928.73 8005.50 9260.84 12513.40

Cheriyamundam 49769.77 58266.77 67747.56 80396.59 79355.71


General Sector 18576.93 21736.77 26446.09 31972.60 38445.32

SCP 403.96 472.67 575.07 695.25 836.00

TSP 48.47 56.72 69.01 83.43 100.32




Non Road 445.38 543.79 608.68 681.37 762.80

Road 12150.51 14835.40 16605.56 18588.58 20810.26

UFC Grant 6646.90 7679.87 8884.15 12004.42

Basic Grant 6646.90 7679.87 8884.15 12004.42

Cherukavu 56643.77 66013.12 77366.55 92506.95 91854.94


General Sector 23985.90 28065.78 34146.29 41281.94 49639.29

SCP 2816.64 3295.74 4009.77 4847.70 5829.10

TSP 38.27 44.78 54.48 65.87 79.20




Non Road 1678.84 2049.82 2294.40 2568.40 2875.37

Road 7029.08 8582.29 9606.33 10753.50 12038.75

UFC Grant 7727.77 8928.71 10328.82 13956.48

Basic Grant 7727.77 8928.71 10328.82 13956.48

Chokkadu 75844.56 89003.33 103733.29 122946.19 125008.29


General Sector 29294.78 34277.67 41704.01 50419.01 60626.12

SCP 2189.87 2562.36 3117.50 3768.97 4531.98

TSP 523.02 611.98 744.57 900.16 1082.40



462


Non Road 3491.81 4263.39 4772.09 5341.97 5980.44

Road 16994.64 20749.92 23225.80 25999.41 29106.82

UFC Grant 8553.99 9883.33 11433.14 15448.66

Basic Grant 8553.99 9883.33 11433.14 15448.66

Chunkathara 84890.63 99319.71 116506.80 138845.66 142521.96


General Sector 38301.72 44816.65 54526.28 65920.78 79266.16

SCP 2151.60 2517.58 3063.02 3703.11 4452.78

TSP 1902.42 2226.02 2708.29 3274.25 3937.11




Non Road 3154.29 3851.29 4310.82 4825.62 5402.37

Road 13636.80 16650.10 18636.79 20862.38 23355.82

UFC Grant 9430.75 10896.35 12605.01 17032.10

Basic Grant 9430.75 10896.35 12605.01 17032.10

Edakkara 56245.66 65945.21 77030.93 91459.68 93402.77


General Sector 23010.77 26924.78 32758.10 39603.65 47621.24

SCP 1531.63 1792.16 2180.43 2636.08 3169.75

TSP 717.77 839.86 1021.81 1235.34 1485.43




Non Road 4217.81 5149.82 5764.29 6452.66 7223.87

Road 9671.77 11808.93 13217.97 14796.45 16564.90

UFC Grant 6262.76 7236.03 8370.72 11310.66

Basic Grant 6262.76 7236.03 8370.72 11310.66

Edappal 56933.49 66788.54 77758.10 92148.66 92961.99


General Sector 19839.53 23214.13 28243.53 34145.66 41058.30

SCP 3249.52 3802.24 4626.01 5592.71 6724.94

TSP 51.88 60.70 73.85 89.28 107.36




Non Road 702.40 857.61 959.94 1074.57 1203.00

Road 14759.39 18020.75 20170.99 22579.80 25278.50

UFC Grant 6715.13 7758.70 8975.35 12127.64

Basic Grant 6715.13 7758.70 8975.35 12127.64

Edappatta 42358.79 49434.13 57807.45 68967.47 68428.60


General Sector 17162.07 20081.25 24431.90 29537.50 35517.23

463


TSP 85.04 99.51 121.07 146.37 176.00




Non Road 2598.42 3172.59 3551.14 3975.22 4450.33

Road 5153.54 6292.31 7043.11 7884.19 8826.50

UFC Grant 5716.07 6604.39 7640.02 10323.33

Basic Grant 5716.07 6604.39 7640.02 10323.33

Edarikode 48146.50 56527.33 65618.93 77607.01 77631.58


General Sector 16793.24 19649.68 23906.83 28902.71 34753.94

SCP 979.70 1146.34 1394.70 1686.16 2027.51

TSP 34.87 40.80 49.64 60.01 72.16




Non Road 1590.62 1942.10 2173.83 2433.42 2724.26

Road 12739.23 15554.20 17410.13 19489.23 21818.56

UFC Grant 5864.53 6775.92 7838.45 10591.45

Basic Grant 5864.53 6775.92 7838.45 10591.45

Edavanna 94215.74 111139.67 128898.05 151702.42 156463.36


General Sector 30269.91 35418.67 43092.21 52097.30 62644.18

SCP 4545.58 5318.76 6471.08 7823.36 9407.17

TSP 310.41 363.21 441.90 534.24 642.40




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 9142.37 10563.14 12219.55 16511.27

Basic Grant 9142.37 10563.14 12219.55 16511.27

Edayoor 60744.16 70883.77 82916.88 98946.06 98262.01


General Sector 24966.78 29213.50 35542.67 42970.12 51669.24

SCP 2442.45 2857.90 3477.07 4203.68 5054.70

TSP 84.19 98.51 119.86 144.90 174.24




Non Road 1527.21 1864.68 2087.17 2336.42 2615.66

Road 9413.78 11493.93 12865.39 14401.76 16123.04

UFC Grant 8172.75 9442.85 10923.58 14760.13

464


Elamkulam 49601.10 58036.27 67743.20 80563.79 80755.18


General Sector 18475.10 21617.62 26301.13 31797.34 38234.58

SCP 2935.70 3435.05 4179.27 5052.62 6075.50

TSP 51.03 59.71 72.64 87.82 105.60




Non Road 2008.28 2452.04 2744.62 3072.38 3439.59

Road 9160.90 11185.18 12519.79 14014.90 15689.93

UFC Grant 6216.67 7182.78 8309.11 11227.41

Basic Grant 6216.67 7182.78 8309.11 11227.41

Irimbilayam 51334.66 59889.17 70167.93 83805.64 83745.19


General Sector 21141.36 24737.40 30096.81 36386.23 43752.46

SCP 2970.57 3475.85 4228.90 5112.63 6147.66

TSP 181.99 212.95 259.09 313.23 376.64




Non Road 1191.08 1454.27 1627.79 1822.18 2039.97

Road 7462.95 9112.02 10199.27 11417.26 12781.83

UFC Grant 6735.62 7782.38 9002.74 12164.65

Basic Grant 6735.62 7782.38 9002.74 12164.65

Kaladi(MLM) 52387.81 61530.23 71557.48 84664.54 85712.06


General Sector 17340.88 20290.47 24686.45 29845.24 35887.29

SCP 3352.42 3922.65 4772.50 5769.82 6937.89

TSP 32.32 37.81 46.01 55.62 66.88




Non Road 4375.51 5342.36 5979.82 6693.92 7493.97

Road 10956.12 13377.08 14973.23 16761.32 18764.61

UFC Grant 5982.39 6912.10 7995.98 10804.31

Basic Grant 5982.39 6912.10 7995.98 10804.31

Kalikavu 81704.42 95904.48 111898.78 132651.69 135855.73


General Sector 33114.15 38746.70 47141.27 56992.50 68530.39

SCP 2530.05 2960.39 3601.77 4354.44 5235.98

TSP 103.75 121.40 147.70 178.57 214.72



465


Non Road 4185.97 5110.94 5720.78 6403.95 7169.34

Road 17670.87 21575.57 24149.97 27033.94 30265.00

UFC Grant 8828.44 10200.44 11799.97 15944.32

Basic Grant 8828.44 10200.44 11799.97 15944.32

Kalpakancherry 65185.53 76889.39 88784.15 104303.67 105213.68


General Sector 20173.27 23604.64 28718.64 34720.05 41748.98

SCP 177.74 207.97 253.03 305.91 367.84

TSP 100.35 117.42 142.86 172.71 207.68




Non Road 1253.66 1530.67 1713.31 1917.92 2147.14

Road 23829.94 29095.61 32567.30 36456.46 40813.68

UFC Grant 7198.61 8317.32 9621.56 13000.82

Basic Grant 7198.61 8317.32 9621.56 13000.82

Kannamangalam 69168.70 80928.65 94400.13 112238.11 112091.91


General Sector 26105.86 30546.34 37164.27 44930.59 54026.59

SCP 3029.25 3544.51 4312.44 5213.62 6269.10

TSP 153.93 180.11 219.13 264.93 318.56




Non Road 2830.52 3455.98 3868.35 4330.30 4847.85

Road 12964.97 15829.82 17718.64 19834.59 22205.18

UFC Grant 8822.77 10193.89 11792.39 15934.08

Basic Grant 8822.77 10193.89 11792.39 15934.08

Karulai 51777.80 60542.48 70805.05 84324.99 84916.04


General Sector 20489.87 23975.10 29169.36 35264.95 42404.19

SCP 2302.13 2693.71 3277.31 3962.18 4764.30

TSP 837.68 980.16 1192.52 1441.72 1733.59




Non Road 2509.35 3063.84 3429.42 3838.96 4297.79

Road 8180.94 9988.67 11180.52 12515.69 14011.55

UFC Grant 6395.34 7389.22 8547.92 11550.10

Basic Grant 6395.34 7389.22 8547.92 11550.10

Karuvarakkundu 81424.36 95242.65 111514.90 132823.76 134878.66


General Sector 35494.32 41531.72 50529.66 61088.98 73456.19

466


TSP 194.75 227.88 277.25 335.18 403.04




Non Road 1143.09 1395.68 1562.21 1748.77 1957.78

Road 15547.57 18983.09 21248.16 23785.59 26628.41

UFC Grant 9606.26 11099.13 12839.58 17349.07

Basic Grant 9606.26 11099.13 12839.58 17349.07

Kavannur 81952.44 96667.81 112037.46 131828.28 135455.81


General Sector 26144.15 30591.14 37218.78 44996.49 54105.84

SCP 3579.48 4188.34 5095.75 6160.62 7407.81

TSP 65.48 76.62 93.22 112.70 135.52




Non Road 2379.54 2905.34 3252.01 3640.36 4075.45

Road 27547.21 33634.28 37647.52 42143.36 47180.27

UFC Grant 8145.95 9411.88 10887.76 14711.72

Basic Grant 8145.95 9411.88 10887.76 14711.72

Kizhattoor 70314.91 82420.65 96096.84 114035.66 115190.21


General Sector 26413.28 30906.04 37601.91 45459.68 54662.80

SCP 3317.55 3881.85 4722.86 5709.81 6865.73

TSP 34.02 39.80 48.43 58.55 70.40




Non Road 2629.91 3211.04 3594.18 4023.39 4504.26

Road 15217.98 18580.67 20797.72 23281.37 26063.92

UFC Grant 8316.51 9608.95 11115.73 15019.76

Basic Grant 8316.51 9608.95 11115.73 15019.76

Kizhuparamba 44671.09 52683.78 61021.96 71793.07 73455.50


General Sector 14169.91 16580.14 20172.27 24387.72 29324.91

SCP 1633.69 1911.57 2325.71 2811.73 3380.95

TSP 35.72 41.79 50.85 61.47 73.92




Non Road 2355.02 2875.41 3218.50 3602.85 4033.46

Road 14016.11 17113.23 19155.18 21442.68 24005.47

UFC Grant 4564.72 5274.11 6101.14 8243.96

467


Kodoor 58190.56 68110.66 79309.87 94193.88 93521.47


General Sector 22376.38 26182.49 31854.99 38511.81 46308.36

SCP 915.92 1071.71 1303.90 1576.38 1895.51

TSP 62.08 72.64 88.38 106.85 128.48




Non Road 1404.72 1715.11 1919.76 2149.02 2405.86

Road 12710.53 15519.16 17370.91 19445.33 21769.41

UFC Grant 7590.72 8770.36 10145.65 13708.97

Basic Grant 7590.72 8770.36 10145.65 13708.97

Koottilangadi 72536.55 85486.15 99020.62 116581.37 118676.44


General Sector 23745.92 27784.99 33804.67 40868.92 49142.66

SCP 1813.13 2121.53 2581.17 3120.56 3752.31

TSP 41.67 48.76 59.32 71.72 86.24




Non Road 2721.53 3322.91 3719.39 4163.56 4661.18

Road 23182.69 28305.34 31682.74 35466.27 39705.14

UFC Grant 7704.53 8901.86 10297.76 13914.51

Basic Grant 7704.53 8901.86 10297.76 13914.51

Kuruva 82250.30 96481.41 112338.24 133141.76 134314.32


General Sector 31354.28 36687.48 44635.91 53963.60 64888.30

SCP 2089.52 2444.94 2974.64 3596.26 4324.30

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 3172.55 3873.58 4335.78 4853.56 5433.65

Road 19057.13 23268.16 26044.52 29154.74 32639.27

UFC Grant 9709.43 11218.34 12977.49 17535.40

Basic Grant 9709.43 11218.34 12977.49 17535.40

Kuttippuram 67510.94 78608.83 92254.57 110460.07 109716.68


General Sector 29326.21 34314.45 41748.76 50473.11 60691.18

SCP 3606.70 4220.18 5134.49 6207.46 7464.13

TSP 98.65 115.43 140.44 169.79 204.16



468


Non Road 5351.91 6534.51 7314.21 8187.66 9166.24

Road 3795.97 4634.76 5187.78 5807.30 6501.38

UFC Grant 9279.71 10721.84 12403.13 16759.32

Basic Grant 9279.71 10721.84 12403.13 16759.32

Kuzhimanna 60867.47 71293.81 83090.39 98654.39 98907.77


General Sector 22409.22 26220.92 31901.74 38568.33 46376.32

SCP 2825.15 3305.69 4021.88 4862.34 5846.70

TSP 57.83 67.67 82.33 99.53 119.68




Non Road 2409.95 2942.48 3293.57 3686.89 4127.54

Road 12602.00 15386.64 17222.58 19279.28 21583.51

UFC Grant 7532.98 8703.65 10068.48 13604.70

Basic Grant 7532.98 8703.65 10068.48 13604.70

Makkarapparamba 32051.86 37548.97 43692.47 51833.86 51623.29


General Sector 11622.62 13599.57 16545.95 20003.61 24053.25

SCP 1017.97 1191.12 1449.18 1752.02 2106.71

TSP 14.46 16.92 20.58 24.88 29.92




Non Road 1486.57 1815.06 2031.63 2274.25 2546.06

Road 6762.28 8256.53 9241.71 10345.34 11581.80

UFC Grant 4083.84 4718.49 5458.40 7375.49

Basic Grant 4083.84 4718.49 5458.40 7375.49

Mambadu 75529.62 88541.72 103450.04 122856.15 125474.13


General Sector 30606.30 35812.28 43571.09 52676.26 63340.34

SCP 2485.82 2908.65 3538.82 4278.33 5144.46

TSP 1028.18 1203.06 1463.71 1769.59 2127.83




Non Road 4530.82 5531.99 6192.07 6931.52 7759.97

Road 13887.97 16956.77 18980.06 21246.64 23786.00

UFC Grant 8422.14 9731.00 11256.92 15210.54

Basic Grant 8422.14 9731.00 11256.92 15210.54

Mangalam 46402.56 53856.85 63283.23 76038.07 74181.52


General Sector 21391.83 25030.47 30453.38 36817.30 44270.80

469


TSP 62.93 73.64 89.59 108.31 130.24




Non Road 877.12 1070.93 1198.72 1341.87 1502.25

Road 3249.02 3966.95 4440.29 4970.55 5564.62

UFC Grant 7073.08 8172.28 9453.77 12774.10

Basic Grant 7073.08 8172.28 9453.77 12774.10

Mankada 70608.62 83450.49 96412.11 113076.58 116061.59


General Sector 20619.81 24127.14 29354.34 35488.59 42673.11

SCP 2369.31 2772.32 3372.95 4077.81 4903.34

TSP 109.71 128.37 156.18 188.81 227.04




Non Road 3250.19 3968.38 4441.89 4972.34 5566.62

Road 25489.54 31121.93 34835.41 38995.42 43656.09

UFC Grant 6876.05 7944.63 9190.43 12418.27

Basic Grant 6876.05 7944.63 9190.43 12418.27

Marakkara 81119.27 95676.80 110668.20 130117.73 132309.16


General Sector 25992.76 30413.99 37003.26 44735.93 53792.52

SCP 1173.60 1373.23 1670.74 2019.88 2428.79

TSP 131.82 154.24 187.66 226.87 272.80




Non Road 1982.19 2420.19 2708.97 3032.47 3394.90

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8581.66 9915.30 11470.12 15498.62

Basic Grant 8581.66 9915.30 11470.12 15498.62

Marancheri 55151.34 64479.60 75159.25 89399.09 88460.45


General Sector 21470.64 25122.68 30565.57 36952.94 44433.91

SCP 1157.44 1354.32 1647.73 1992.07 2395.35

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 806.33 984.50 1101.97 1233.57 1381.01

Road 11477.13 14013.21 15685.27 17558.39 19656.94

UFC Grant 7391.10 8539.73 9878.84 13348.46

470


Melattoor 59861.12 70532.27 81847.71 96457.29 98910.32


General Sector 19622.30 22959.95 27934.28 33771.78 40608.73

SCP 2893.18 3385.30 4118.73 4979.43 5987.50

TSP 27.21 31.84 38.74 46.84 56.32




Non Road 1877.89 2292.84 2566.43 2872.91 3216.27

Road 18752.55 22896.27 25628.26 28688.76 32117.60

UFC Grant 6113.33 7063.38 8170.99 11040.78

Basic Grant 6113.33 7063.38 8170.99 11040.78

Moorkkanad 70070.00 82536.02 95703.97 112783.12 114960.06


General Sector 22870.61 26760.79 32558.58 39362.43 47331.19

SCP 2654.21 3105.68 3778.53 4568.14 5492.94

TSP 75.69 88.56 107.75 130.27 156.64




Non Road 2416.08 2949.96 3301.95 3696.27 4138.04

Road 21749.26 26555.17 29723.73 33273.32 37250.09

UFC Grant 7438.04 8593.95 9941.57 13433.22

Basic Grant 7438.04 8593.95 9941.57 13433.22

Moothedam 66690.12 77750.37 91430.06 109431.80 110798.89


General Sector 32292.29 37785.04 45971.26 55577.99 66829.52

SCP 1808.03 2115.56 2573.90 3111.78 3741.75

TSP 602.11 704.52 857.16 1036.28 1246.08




Non Road 2033.25 2482.54 2778.75 3110.59 3482.36

Road 7331.11 8951.05 10019.10 11215.57 12556.03

UFC Grant 8287.63 9575.58 11077.13 14967.60

Basic Grant 8287.63 9575.58 11077.13 14967.60

Morayoor 57279.41 66953.83 78166.30 93053.81 92668.99


General Sector 22731.23 26597.70 32360.15 39122.54 47042.72

SCP 1967.06 2301.64 2800.30 3385.49 4070.87

TSP 38.27 44.78 54.48 65.87 79.20



471


Non Road 3030.81 3700.53 4142.08 4636.72 5190.89

Road 9098.71 11109.24 12434.79 13919.74 15583.41

UFC Grant 7478.04 8640.17 9995.03 13505.46

Basic Grant 7478.04 8640.17 9995.03 13505.46

Munniyoor 95979.64 112814.78 130958.58 154715.50 156081.40


General Sector 33302.28 38966.83 47409.08 57316.29 68919.72

SCP 2479.87 2901.68 3530.34 4268.09 5132.14

TSP 57.83 67.67 82.33 99.53 119.68




Non Road 2531.87 3091.34 3460.20 3873.41 4336.36

Road 27415.09 33472.96 37466.96 41941.23 46953.98

UFC Grant 11060.52 12779.39 14783.33 19975.49

Basic Grant 11060.52 12779.39 14783.33 19975.49

Muthuvalloor 47385.87 55267.45 64637.65 77164.64 76267.24


General Sector 18464.38 21605.07 26285.86 31778.89 38212.39

SCP 2727.35 3191.26 3882.65 4694.02 5644.30

TSP 59.53 69.66 84.75 102.46 123.20




Non Road 1995.23 2436.12 2726.80 3052.43 3417.25

Road 6283.52 7671.99 8587.41 9612.91 10761.83

UFC Grant 6541.15 7557.69 8742.81 11813.44

Basic Grant 6541.15 7557.69 8742.81 11813.44

Nannambra 68355.56 80313.23 93081.40 109935.75 109692.81


General Sector 23033.06 26950.87 32789.84 39642.02 47667.38

SCP 906.56 1060.77 1290.58 1560.28 1876.15

TSP 40.82 47.76 58.11 70.26 84.48




Non Road 2043.01 2494.45 2792.08 3125.51 3499.07

Road 19518.76 23831.79 26675.41 29860.96 33429.90

UFC Grant 8357.24 9656.00 11170.16 15093.31

Basic Grant 8357.24 9656.00 11170.16 15093.31

Nannamukku 51032.22 59745.09 69644.07 82733.63 82727.91


General Sector 18807.20 22006.21 26773.90 32368.92 38921.87

472


TSP 39.12 45.77 55.69 67.33 80.96




Non Road 542.41 662.27 741.29 829.81 928.99

Road 11683.41 14265.07 15967.18 17873.97 20010.24

UFC Grant 6429.09 7428.21 8593.03 11611.05

Basic Grant 6429.09 7428.21 8593.03 11611.05

Niramaruthur 44107.68 51280.71 60055.45 71948.65 69898.11


General Sector 18718.62 21902.57 26647.81 32216.47 38738.56

SCP 1320.73 1545.38 1880.18 2273.09 2733.27

TSP 73.14 85.58 104.12 125.88 151.36




Non Road 1036.53 1265.57 1416.57 1585.74 1775.27

Road 4604.32 5621.73 6292.51 7043.96 7885.84

UFC Grant 6723.77 7768.68 8986.89 12143.24

Basic Grant 6723.77 7768.68 8986.89 12143.24

Oorakam 49990.55 58523.53 68151.10 80929.10 80491.28


General Sector 18823.19 22024.92 26796.67 32396.44 38954.96

SCP 1273.95 1490.65 1813.60 2192.59 2636.47

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 3503.93 4278.19 4788.67 5360.53 6001.21

Road 8719.59 10646.35 11916.67 13339.75 14934.10

UFC Grant 6457.45 7460.98 8630.93 11662.26

Basic Grant 6457.45 7460.98 8630.93 11662.26

Othukkungal 60430.82 70662.09 82349.20 97929.98 96907.07


General Sector 23351.02 27322.91 33242.48 40189.25 48325.39

SCP 1338.59 1566.27 1905.61 2303.83 2770.23

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 1890.22 2307.89 2583.27 2891.76 3237.38

Road 11741.65 14336.19 16046.78 17963.08 20110.00

UFC Grant 8084.70 9341.11 10805.89 14601.10

473


Ozhoor 60753.18 71311.64 82761.70 97894.11 97636.19


General Sector 21170.77 24771.81 30138.69 36436.85 43813.33

SCP 1023.07 1197.09 1456.45 1760.80 2117.27

TSP 40.82 47.76 58.11 70.26 84.48




Non Road 2279.56 2783.28 3115.38 3487.41 3904.22

Road 15697.30 19165.91 21452.79 24014.67 26884.86

UFC Grant 7525.04 8694.48 10057.86 13590.35

Basic Grant 7525.04 8694.48 10057.86 13590.35

Pallikkal 87471.50 102931.04 119551.25 141118.52 143961.76


General Sector 30001.84 35105.01 42710.59 51635.93 62089.41

SCP 3511.45 4108.73 4998.89 6043.53 7267.01

TSP 114.81 134.34 163.44 197.60 237.60




Non Road 4163.66 5083.70 5690.28 6369.81 7131.12

Road 24127.28 29458.66 32973.67 36911.35 41322.94

UFC Grant 9360.66 10815.36 12511.32 16905.51

Basic Grant 9360.66 10815.36 12511.32 16905.51

Pandikkad 105049.64 123541.66 143650.05 169741.25 173343.10


General Sector 36597.81 42822.92 52100.60 62988.21 75739.90

SCP 5060.09 5920.79 7203.54 8708.89 10471.96

TSP 97.80 114.44 139.23 168.32 202.40




Non Road 4139.52 5054.22 5657.29 6332.88 7089.78

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 11261.55 13011.66 15052.02 20338.55

Basic Grant 11261.55 13011.66 15052.02 20338.55

Parappur 57699.46 67529.21 78568.26 93290.31 92170.55


General Sector 21937.45 25668.90 31230.13 37756.37 45399.99

SCP 520.47 609.00 740.94 895.77 1077.12

TSP 47.62 55.73 67.80 81.97 98.56



474


Non Road 1776.78 2169.39 2428.25 2718.23 3043.10

Road 12399.98 15139.99 16946.49 18970.23 21237.52

UFC Grant 7699.24 8895.74 10290.69 13904.95

Basic Grant 7699.24 8895.74 10290.69 13904.95

Perumannaclari 41914.90 48838.42 57022.49 68090.75 66225.50


General Sector 17144.40 20060.57 24406.74 29507.08 35480.66

SCP 489.85 573.17 697.35 843.08 1013.76

TSP 85.04 99.51 121.07 146.37 176.00




Non Road 1173.10 1432.32 1603.22 1794.68 2009.17

Road 6009.34 7337.21 8212.69 9193.44 10292.23

UFC Grant 6232.45 7201.01 8330.20 11255.91

Basic Grant 6232.45 7201.01 8330.20 11255.91

Perumbadappu 46198.19 53991.00 62885.59 74804.57 73514.72


General Sector 18183.33 21276.22 25885.76 31295.18 37630.75

SCP 272.99 319.42 388.63 469.84 564.96

TSP 23.81 27.86 33.90 40.98 49.28




Non Road 2865.89 3499.16 3916.68 4384.41 4908.43

Road 7383.39 9014.89 10090.54 11295.55 12645.57

UFC Grant 6399.36 7393.86 8553.29 11557.35

Basic Grant 6399.36 7393.86 8553.29 11557.35

Peruvallur 63535.27 74607.59 86665.55 102510.75 103022.91


General Sector 21828.44 25541.34 31074.94 37568.75 45174.38

SCP 2227.29 2606.14 3170.77 3833.37 4609.42

TSP 51.88 60.70 73.85 89.28 107.36




Non Road 2922.94 3568.82 3994.66 4471.69 5006.14

Road 15896.53 19409.17 21725.08 24319.47 27226.09

UFC Grant 7549.42 8722.64 10090.44 13634.38

Basic Grant 7549.42 8722.64 10090.44 13634.38

Ponmala 63525.95 74688.16 86600.92 102236.36 102751.43


General Sector 21546.56 25211.52 30673.66 37083.62 44591.04

475


TSP 74.84 87.57 106.54 128.80 154.88




Non Road 2028.73 2477.02 2772.57 3103.67 3474.62

Road 18389.71 22453.26 25132.39 28133.68 31496.17

UFC Grant 7438.92 8594.97 9942.75 13434.82

Basic Grant 7438.92 8594.97 9942.75 13434.82

Ponmundam 37588.87 43839.52 51155.31 61014.93 59592.18


General Sector 15294.89 17896.47 21773.79 26323.91 31653.08

SCP 345.28 404.01 491.54 594.25 714.56

TSP 66.33 77.62 94.43 114.17 137.28




Non Road 960.28 1172.47 1312.37 1469.09 1644.68

Road 6047.70 7384.05 8265.11 9252.13 10357.93

UFC Grant 5448.95 6295.75 7282.99 9840.90

Basic Grant 5448.95 6295.75 7282.99 9840.90

Pookkottur 68815.94 80842.14 93904.47 111027.51 111910.16


General Sector 24200.69 28317.10 34452.07 41651.61 50083.80

SCP 1914.33 2239.95 2725.24 3294.74 3961.75

TSP 56.13 65.68 79.90 96.60 116.16




Non Road 1417.18 1730.33 1936.80 2168.09 2427.21

Road 19340.70 23614.38 26432.05 29588.55 33124.92

UFC Grant 8017.86 9263.88 10716.55 14480.38

Basic Grant 8017.86 9263.88 10716.55 14480.38

Porur 71994.71 84902.24 98426.36 115851.23 118983.19


General Sector 22151.12 25918.92 31534.31 38124.12 45842.19

SCP 4120.36 4821.21 5865.74 7091.52 8527.17

TSP 91.00 106.47 129.54 156.61 188.32




Non Road 2358.29 2879.40 3222.97 3607.86 4039.06

Road 23620.82 28840.28 32281.51 36136.54 40455.52

UFC Grant 7199.54 8318.40 9622.81 13002.50

476


Pothukal 61708.96 71908.41 84646.60 101399.88 102817.84


General Sector 30874.29 36125.85 43952.60 53137.49 63894.95

SCP 883.60 1033.90 1257.90 1520.76 1828.63

TSP 1100.46 1287.65 1566.62 1894.00 2277.43




Non Road 2568.57 3136.15 3510.35 3929.55 4399.21

Road 5388.23 6578.86 7363.85 8243.24 9228.46

UFC Grant 7654.05 8843.53 10230.29 13823.34

Basic Grant 7654.05 8843.53 10230.29 13823.34

Pulamanthol 60631.19 70721.96 82819.07 98913.01 98463.81


General Sector 25920.44 30329.37 36900.31 44611.46 53642.86

SCP 2295.33 2685.75 3267.62 3950.47 4750.22

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 2171.49 2651.32 2967.68 3322.07 3719.12

Road 8070.70 9854.07 11029.86 12347.04 13822.73

UFC Grant 8108.10 9368.15 10837.17 14643.37

Basic Grant 8108.10 9368.15 10837.17 14643.37

Pulikkal 69738.13 81707.21 95245.46 113064.86 113706.56


General Sector 26102.49 30542.39 37159.47 44924.78 54019.61

SCP 3036.91 3553.47 4323.34 5226.79 6284.94

TSP 85.89 100.50 122.28 147.83 177.76




Non Road 1066.92 1302.67 1458.11 1632.23 1827.31

Road 16309.60 19913.51 22289.60 24951.40 27933.55

UFC Grant 8475.56 9792.71 11328.30 15307.00

Basic Grant 8475.56 9792.71 11328.30 15307.00

Pulpatta 80270.75 94239.55 109697.04 129891.06 131681.14


General Sector 28252.57 33058.19 40220.33 48625.28 58469.26

SCP 3955.38 4628.17 5630.87 6807.57 8185.73

TSP 419.26 490.58 596.86 721.59 867.68



477


Non Road 1884.38 2300.76 2575.29 2882.83 3227.38

Road 20792.60 25387.11 28416.30 31809.75 35611.61

UFC Grant 9146.03 10567.37 12224.45 16517.88

Basic Grant 9146.03 10567.37 12224.45 16517.88

Purathur 54589.44 63756.38 74583.12 88930.84 88904.98


General Sector 21614.54 25291.06 30770.43 37200.61 44731.72

SCP 3226.55 3775.37 4593.32 5553.20 6677.42

TSP 55.28 64.68 78.69 95.14 114.40




Non Road 2790.63 3407.27 3813.82 4269.27 4779.52

Road 7614.39 9296.93 10406.24 11648.94 13041.21

UFC Grant 7065.81 8163.88 9444.06 12760.98

Basic Grant 7065.81 8163.88 9444.06 12760.98

Puzhakattiri 52961.91 62185.46 72241.38 85460.21 85857.04


General Sector 18498.58 21645.10 26334.56 31837.76 38283.18

SCP 1586.06 1855.84 2257.92 2729.76 3282.39

TSP 49.33 57.72 70.22 84.89 102.08




Non Road 1119.76 1367.19 1530.32 1713.07 1917.82

Road 14479.81 17679.39 19788.90 22152.07 24799.65

UFC Grant 6311.29 7292.10 8435.58 11398.30

Basic Grant 6311.29 7292.10 8435.58 11398.30

Thalakkad 57599.22 67466.54 78520.20 93173.51 92768.77


General Sector 20735.15 24262.10 29518.54 35687.11 42911.81

SCP 2054.65 2404.14 2925.00 3536.25 4252.14

TSP 70.59 82.59 100.49 121.49 146.08




Non Road 1417.45 1730.66 1937.16 2168.50 2427.67

Road 13225.09 16147.42 18074.14 20232.53 22650.69

UFC Grant 7361.89 8505.98 9839.80 13295.70

Basic Grant 7361.89 8505.98 9839.80 13295.70

Thanaloor 74373.86 86910.18 101341.59 120616.68 119121.54


General Sector 29491.86 34508.28 41984.58 50758.21 61033.99

478


TSP 82.49 96.52 117.44 141.98 170.72




Non Road 3834.23 4681.48 5240.07 5865.83 6566.91

Road 12123.52 14802.44 16568.67 18547.29 20764.03

UFC Grant 10101.74 11671.62 13501.84 18243.92

Basic Grant 10101.74 11671.62 13501.84 18243.92

Thavanoor 59403.37 69399.37 81257.09 96896.59 97516.11


General Sector 23505.04 27503.13 33461.75 40454.34 48644.14

SCP 4223.26 4941.62 6012.23 7268.63 8740.13

TSP 135.22 158.22 192.50 232.72 279.84




Non Road 2108.77 2574.74 2881.96 3226.13 3611.71

Road 9151.81 11174.07 12507.37 14000.99 15674.36

UFC Grant 7428.92 8583.42 9929.39 13416.76

Basic Grant 7428.92 8583.42 9929.39 13416.76

Thazhekkode 89497.53 105503.01 122377.16 144128.59 148017.10


General Sector 29029.19 33966.91 41325.92 49961.91 60076.48

SCP 4162.88 4870.97 5926.28 7164.70 8615.17

TSP 143.72 168.17 204.60 247.36 297.44




Non Road 3183.56 3887.03 4350.83 4870.40 5452.50

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8999.00 10397.50 12027.93 16252.35

Basic Grant 8999.00 10397.50 12027.93 16252.35

Thenhippalam 72756.57 86138.55 99407.90 116340.35 120300.48


General Sector 20440.36 23917.16 29098.87 35179.74 42301.73

SCP 2621.89 3067.86 3732.52 4512.52 5426.06

TSP 60.38 70.65 85.96 103.92 124.96




Non Road 3828.39 4674.34 5232.09 5856.90 6556.91

Road 27825.09 33973.56 38027.29 42568.47 47656.19

UFC Grant 6586.80 7610.43 8803.82 11895.87

479


Thennala 45647.57 53310.81 62049.75 73837.43 71923.74


General Sector 17204.42 20130.81 24492.19 29610.39 35604.89

SCP 505.16 591.08 719.14 869.42 1045.44

TSP 21.26 24.88 30.27 36.59 44.00




Non Road 614.79 750.63 840.20 940.54 1052.95

Road 9288.38 11340.82 12694.01 14209.91 15908.26

UFC Grant 6598.93 7624.44 8820.03 11917.77

Basic Grant 6598.93 7624.44 8820.03 11917.77

Thirunavai 82513.51 97112.45 112646.01 132874.21 134841.94


General Sector 28351.37 33173.80 40360.98 48795.32 58673.73

SCP 1808.03 2115.56 2573.90 3111.78 3741.75

TSP 161.58 189.07 230.03 278.10 334.40




Non Road 2420.31 2955.12 3307.72 3702.73 4145.27

Road 25009.65 30536.00 34179.55 38261.25 42834.17

UFC Grant 9071.30 10481.03 12124.57 16382.92

Basic Grant 9071.30 10481.03 12124.57 16382.92

Thiruvali 59055.86 69268.09 80876.91 95971.88 98091.67


General Sector 21358.02 24990.92 30405.26 36759.13 44200.85

SCP 4847.48 5672.02 6900.87 8342.97 10031.96

TSP 46.77 54.73 66.59 80.50 96.80




Non Road 2389.97 2918.07 3266.26 3656.31 4093.31

Road 12633.25 15424.80 17265.29 19327.10 21637.04

UFC Grant 6513.50 7525.73 8705.85 11763.49

Basic Grant 6513.50 7525.73 8705.85 11763.49

Thrikkalangode 97095.76 113938.56 132803.18 157408.01 160064.08


General Sector 35240.99 41235.30 50169.03 60652.99 72931.92

SCP 5687.71 6655.17 8097.02 9789.08 11770.84

TSP 116.51 136.33 165.86 200.52 241.12



480


Non Road 3613.97 4412.54 4939.05 5528.87 6189.67

Road 22549.94 27532.77 30817.98 34498.24 38621.41

UFC Grant 10948.40 12649.85 14633.47 19773.00

Basic Grant 10948.40 12649.85 14633.47 19773.00

Thriprangode 74226.44 87334.56 101343.87 119594.40 121347.39


General Sector 25443.36 29771.15 36221.14 43790.37 52655.54

SCP 1990.87 2329.51 2834.20 3426.47 4120.14

TSP 164.98 193.05 234.87 283.95 341.44




Non Road 882.94 1078.04 1206.67 1350.77 1512.21

Road 23372.21 28536.73 31941.74 35756.20 40029.72

UFC Grant 8195.58 9469.23 10954.10 14801.36

Basic Grant 8195.58 9469.23 10954.10 14801.36

Thuvvoor 64956.94 76323.73 88759.28 104975.44 106578.57


General Sector 22421.83 26235.67 31919.69 38590.04 46402.42

SCP 3252.92 3806.22 4630.85 5598.57 6731.98

TSP 83.34 97.52 118.65 143.44 172.48




Non Road 3949.33 4822.01 5397.37 6041.92 6764.05

Road 15402.66 18806.17 21050.12 23563.91 26380.23

UFC Grant 7270.52 8400.40 9717.67 13130.68

Basic Grant 7270.52 8400.40 9717.67 13130.68

Urangattiri 87986.83 103327.37 120514.44 142779.33 146464.39


General Sector 34525.65 40398.29 49150.68 59421.83 71451.52

SCP 2768.17 3239.02 3940.76 4764.27 5728.78

TSP 894.66 1046.84 1273.63 1539.79 1851.51




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 18515.30 22606.60 25304.02 28325.81 31711.26

UFC Grant 9364.42 10819.71 12516.35 16912.30

Basic Grant 9364.42 10819.71 12516.35 16912.30

Valavannur 66920.76 79005.60 91177.72 107000.00 108350.56


General Sector 19975.24 23372.92 28436.72 34379.22 41339.14

481


TSP 83.34 97.52 118.65 143.44 172.48




Non Road 4532.92 5534.55 6194.93 6934.72 7763.55

Road 22162.10 27059.23 30287.94 33904.90 37957.16

UFC Grant 7156.69 8268.89 9565.53 12925.11

Basic Grant 7156.69 8268.89 9565.53 12925.11

Vallikkunnu 77154.99 90221.22 105369.36 125411.08 125487.19


General Sector 30811.43 36052.30 43863.11 53029.30 63764.86

SCP 2931.45 3430.08 4173.21 5045.30 6066.70

TSP 58.68 68.66 83.54 100.99 121.44




Non Road 2465.75 3010.60 3369.83 3772.25 4223.10

Road 14093.68 17207.94 19261.19 21561.34 24138.32

UFC Grant 9815.47 11340.86 13119.22 17726.92

Basic Grant 9815.47 11340.86 13119.22 17726.92

Vandoor 96380.74 113501.39 131914.33 155641.35 160179.51


General Sector 32235.67 37718.79 45890.65 55480.55 66712.35

SCP 5652.00 6613.37 8046.17 9727.61 11696.92

TSP 244.93 286.59 348.68 421.54 506.88




Non Road 3354.55 4095.80 4584.51 5131.99 5745.36

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 9700.68 11208.23 12965.79 17519.60

Basic Grant 9700.68 11208.23 12965.79 17519.60

Vattamkulam 77977.45 92081.01 106670.96 125355.62 129558.29


General Sector 23938.08 28009.83 34078.22 41199.64 49540.33

SCP 4088.90 4784.40 5820.95 7037.36 8462.05

TSP 97.80 114.44 139.23 168.32 202.40




Non Road 1356.60 1656.36 1854.00 2075.40 2323.45

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7357.07 8500.41 9833.36 13287.00

482


Vazhakkad 68050.90 80020.29 93083.85 110022.64 112487.80


General Sector 24126.70 28230.54 34346.75 41524.28 49930.69

SCP 3180.63 3721.64 4527.94 5474.16 6582.38

TSP 97.80 114.44 139.23 168.32 202.40




Non Road 716.18 874.43 978.77 1095.65 1226.60

Road 20114.95 24559.72 27490.19 30773.05 34450.99

UFC Grant 7258.72 8386.76 9701.90 13109.37

Basic Grant 7258.72 8386.76 9701.90 13109.37

Vazhayoor 51310.33 59941.35 70187.05 83701.97 84228.32


General Sector 20866.13 24415.35 29704.99 35912.52 43182.86

SCP 3144.91 3679.85 4477.09 5412.68 6508.46

TSP 86.74 101.50 123.49 149.30 179.52




Non Road 2054.65 2508.66 2807.99 3143.32 3519.00

Road 7622.63 9306.99 10417.50 11661.55 13055.32

UFC Grant 6423.72 7422.00 8585.85 11601.34

Basic Grant 6423.72 7422.00 8585.85 11601.34

Vazhikkadavu 85192.35 99367.17 116698.04 139541.14 140861.07


General Sector 39635.30 46377.06 56424.76 68216.00 82026.03

SCP 2612.54 3056.92 3719.21 4496.42 5406.70

TSP 721.17 843.84 1026.66 1241.20 1492.47




Non Road 3882.14 4739.97 5305.54 5939.13 6648.96

Road 9166.87 11192.46 12527.95 14024.02 15700.15

UFC Grant 10687.46 12348.36 14284.71 19301.74

Basic Grant 10687.46 12348.36 14284.71 19301.74

Veliyancode 50705.38 59208.66 69075.43 82287.96 81027.45


General Sector 20798.38 24336.08 29608.55 35795.93 43042.66

SCP 421.82 493.56 600.50 725.98 872.96

TSP 30.62 35.82 43.58 52.69 63.36



483


Non Road 645.74 788.43 882.51 987.89 1105.97

Road 9628.86 11756.54 13159.33 14730.81 16491.41

UFC Grant 7026.22 8118.13 9391.14 12689.47

Basic Grant 7026.22 8118.13 9391.14 12689.47

Vengara 75055.87 87837.81 102387.99 121672.90 121307.06


General Sector 28865.46 33775.33 41092.83 49680.11 59737.64

SCP 2151.60 2517.58 3063.02 3703.11 4452.78

TSP 122.46 143.29 174.34 210.77 253.44




Non Road 2789.91 3406.39 3812.84 4268.17 4778.29

Road 14854.77 18137.21 20301.35 22725.72 25441.86

UFC Grant 9624.13 11119.78 12863.47 17381.34

Basic Grant 9624.13 11119.78 12863.47 17381.34

Vettathoor 63621.90 74930.91 86964.03 102535.36 104877.99


General Sector 20785.67 24321.21 29590.46 35774.06 43016.36

SCP 3178.08 3718.65 4524.31 5469.77 6577.10

TSP 24.66 28.86 35.11 42.45 51.04




Non Road 2542.09 3103.81 3474.16 3889.04 4353.86

Road 18987.24 23182.82 25949.00 29047.81 32519.56

UFC Grant 6632.11 7662.78 8864.39 11977.71

Basic Grant 6632.11 7662.78 8864.39 11977.71

Vettom 55477.21 64629.12 75637.17 90419.91 88887.69


General Sector 23954.18 28028.67 34101.14 41227.35 49573.65

SCP 1162.55 1360.29 1655.00 2000.85 2405.91

TSP 48.47 56.72 69.01 83.43 100.32




Non Road 600.14 732.75 820.18 918.12 1027.86

Road 8085.19 9871.76 11049.66 12369.20 13847.55

UFC Grant 7922.52 9153.73 10589.13 14308.21

Basic Grant 7922.52 9153.73 10589.13 14308.21

Block Panchayat 945113.41 1104914.58 1333434.18 1600891.13 1913372.63

Areekkode 82422.36 96324.69 116299.84 139682.16 167004.63


484


SCP 8044.84 9413.23 11452.62 13845.91 16648.95

TSP 666.17 779.49 948.36 1146.54 1378.66




Non Road 2799.12 3417.63 3825.43 4282.26 4794.06

Road 0.00 0.00 0.00 0.00 0.00

Kalikavu 77793.77 90893.38 110044.03 132481.96 158723.14


General Sector 65798.09 76990.02 93670.08 113244.57 136170.45

SCP 6139.30 7183.56 8739.89 10566.29 12705.39

TSP 961.94 1125.57 1369.42 1655.59 1990.76




Non Road 1113.89 1360.02 1522.30 1704.09 1907.76

Road 0.00 0.00 0.00 0.00 0.00

Kondotty 68212.24 79678.44 96237.24 115622.88 138277.76


General Sector 54742.37 64053.77 77931.17 94216.66 113290.42

SCP 6962.80 8147.14 9912.24 11983.62 14409.65

TSP 181.07 211.87 257.77 311.64 374.73




Non Road 1788.08 2183.19 2443.69 2735.51 3062.45

Road 0.00 0.00 0.00 0.00 0.00

Kuttippuram 58809.00 68728.75 82956.24 99608.81 119065.64


General Sector 48733.90 57023.29 69377.52 83875.52 100855.76

SCP 3901.52 4565.14 5554.19 6714.87 8074.26

TSP 257.54 301.34 366.63 443.25 532.98




Non Road 2109.54 2575.69 2883.02 3227.31 3613.03

Road 0.00 0.00 0.00 0.00 0.00

Malappuram 58661.51 68573.85 82810.64 99476.96 118952.96


General Sector 49712.17 58167.96 70770.19 85559.22 102880.32

SCP 3303.94 3865.93 4703.49 5686.39 6837.58

TSP 123.26 144.23 175.48 212.15 255.10


485



Non Road 2089.17 2550.82 2855.18 3196.14 3578.14

Road 0.00 0.00 0.00 0.00 0.00

Mangada 52349.36 61197.39 73835.94 88626.70 105906.01


General Sector 42860.87 50151.29 61016.69 73767.51 88701.42

SCP 3843.40 4497.15 5471.46 6614.85 7954.00

TSP 130.60 152.82 185.93 224.78 270.29




Non Road 2178.12 2659.42 2976.74 3332.23 3730.49

Road 0.00 0.00 0.00 0.00 0.00

Nilamboor 78623.11 92038.42 111000.69 133189.04 159107.41


General Sector 64187.91 75105.94 91377.82 110473.29 132838.13

SCP 3413.37 3993.96 4859.26 5874.72 7064.03

TSP 2443.55 2859.19 3478.64 4205.58 5056.98




Non Road 4671.19 5703.38 6383.90 7146.27 8000.38

Road 0.00 0.00 0.00 0.00 0.00

Perinthalmanna 82631.57 96563.66 116763.49 140420.88 168077.67


General Sector 67198.27 78628.36 95663.37 115654.40 139068.14

SCP 8782.17 10275.97 12502.28 15114.92 18174.87

TSP 185.97 217.60 264.74 320.06 384.86




Non Road 1988.30 2427.65 2717.31 3041.81 3405.37

Road 0.00 0.00 0.00 0.00 0.00

Perumbadappu 39496.02 46165.31 55761.74 66996.62 80126.39


General Sector 33269.82 38928.85 47362.88 57260.43 68852.55

SCP 2543.37 2975.98 3620.74 4377.37 5263.55

TSP 66.07 77.30 94.05 113.71 136.73




Non Road 1311.33 1601.09 1792.13 2006.14 2245.91

Road 0.00 0.00 0.00 0.00 0.00

486

Fifth State Finance Commission Appendix 10.1Ponnani 39453.94 46244.70 55552.93 66429.66 79118.63


General Sector 28179.99 32973.27 40117.00 48500.36 58319.05

SCP 4971.36 5816.97 7077.23 8556.17 10288.34

TSP 114.09 133.49 162.41 196.35 236.11




Non Road 3861.10 4714.28 5276.79 5906.94 6612.93

Road 0.00 0.00 0.00 0.00 0.00

Thanur 55607.34 64991.42 78300.37 93867.86 112046.17


General Sector 46741.42 54691.90 66541.02 80446.28 96732.28

SCP 1826.74 2137.45 2600.54 3143.98 3780.47

TSP 172.51 201.85 245.58 296.90 357.01




Non Road 2669.53 3259.42 3648.33 4084.01 4572.13

Road 0.00 0.00 0.00 0.00 0.00

Thirur 58128.55 67949.33 81895.40 98210.33 117263.81


General Sector 47114.79 55128.78 67072.56 81088.89 97504.99

SCP 3918.81 4585.38 5578.81 6744.63 8110.05

TSP 202.79 237.28 288.69 349.02 419.67




Non Road 2759.90 3369.75 3771.83 4222.26 4726.89

Road 0.00 0.00 0.00 0.00 0.00

Thirurangadi 55086.26 64475.81 77514.80 92755.18 110539.37


General Sector 43092.98 50422.88 61347.11 74166.98 89181.77

SCP 3722.36 4355.51 5299.14 6406.52 7703.49

TSP 96.96 113.45 138.03 166.88 200.66




Non Road 4250.09 5189.22 5808.40 6502.04 7279.15

Road 0.00 0.00 0.00 0.00 0.00

Vandoor 77068.65 90105.94 108743.30 130556.40 156041.70


General Sector 59342.52 69436.38 84479.94 102133.93 122810.51

SCP 9284.49 10863.74 13217.39 15979.46 19214.44

487





Non Road 3188.14 3892.62 4357.09 4877.41 5460.35

Road 0.00 0.00 0.00 0.00 0.00

Vengara 60769.72 70983.49 85717.54 102965.71 123121.33


General Sector 51423.08 60169.89 73205.83 88503.85 106421.08

SCP 3384.73 3960.46 4818.50 5825.44 7004.77

TSP 168.53 197.20 239.92 290.06 348.78




Non Road 1657.60 2023.88 2265.37 2535.90 2838.99

Road 0.00 0.00 0.00 0.00 0.00


Malappuram 1108152.27 1305308.34 1557728.94 1851961.39 2194441.51


General Sector 768126.32 898780.73 1093503.68 1322016.07 1589652.56

SCP 74043.19 86637.56 105407.79 127435.14 153233.84

TSP 6355.56 7436.60 9047.76 10938.50 13152.95




Non Road 114406.33 139686.54 156353.96 175025.61 195944.40

Road 100224.41 122370.86 136972.17 153329.27 171654.94

Municipality 2157515.54 2527533.34 2945877.37 3560699.08 3080936.11

Kondotty 159361.30 185482.35 216434.53 262889.79 220047.05


General Sector 51242.09 59958.11 72948.17 88192.35 106046.51

SCP 10310.12 12063.82 14677.47 17744.66 21336.99

TSP 102.05 119.41 145.28 175.64 211.20



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 7262.62 8867.43 9925.50 11110.79 12438.74

Road 24113.22 29441.48 32954.45 36889.84 41298.85

UFC Grant 41091.24 47476.78 54922.21 74211.31

Basic Grant 41091.24 47476.78 54922.21 74211.31

Kottakkal 131538.96 154689.09 179807.17 216764.41 187209.83


General Sector 44851.22 52480.18 63850.14 77193.07 92820.48

488


TSP 160.17 187.41 228.01 275.66 331.47




Non Road 3260.49 3980.95 4455.96 4988.09 5584.26

Road 32745.64 39981.40 44751.99 50096.23 56083.66

UFC Grant 30732.44 35508.23 41076.72 55503.18

Basic Grant 30732.44 35508.23 41076.72 55503.18

Malappuram 247880.82 293589.71 339446.89 403648.93 373692.56


General Sector 73284.05 85749.29 104327.08 126128.59 151662.78

SCP 4704.33 5504.51 6697.07 8096.58 9735.70

TSP 82.21 96.19 117.03 141.49 170.13




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 85238.85 104073.97 116492.09 130403.47 145989.09

UFC Grant 44197.96 51066.28 59074.63 79822.09

Basic Grant 44197.96 51066.28 59074.63 79822.09

Manjeri 298097.27 350422.32 408959.57 493103.80 441193.31


General Sector 110375.79 129150.16 157130.84 189966.89 228424.87

SCP 11703.41 13694.11 16660.97 20142.65 24220.45

TSP 374.19 437.84 532.70 644.02 774.40




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 60413.41 73762.87 82564.27 92424.03 103470.40

UFC Grant 63481.55 73346.52 84848.91 114648.50

Basic Grant 63481.55 73346.52 84848.91 114648.50

Nilambur 144204.66 169742.81 197398.98 237504.00 209637.14


General Sector 46608.88 54536.81 66352.34 80218.17 96457.99

SCP 4918.35 5754.94 7001.76 8464.94 10178.63

TSP 1339.44 1567.27 1906.82 2305.29 2771.99




Non Road 4585.09 5598.25 6266.23 7014.54 7852.90

Road 36573.55 44655.15 49983.42 55952.39 62639.73

UFC Grant 31561.21 36465.79 42184.46 56999.96

489


Parappanangadi 175037.17 203183.80 237990.97 290772.84 239130.27


General Sector 69349.08 81145.01 98725.27 119356.16 143519.30

SCP 4858.82 5685.28 6917.01 8362.48 10055.43

TSP 99.22 116.09 141.25 170.76 205.33



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 4767.22 5820.63 6515.14 7293.18 8164.85

Road 18668.76 22793.97 25513.75 28560.58 31974.09

UFC Grant 47986.53 55443.59 64138.40 86664.30

Basic Grant 47986.53 55443.59 64138.40 86664.30

Perinthalmanna 160862.59 189069.39 220690.76 266174.74 237931.15


General Sector 58864.92 68877.54 83800.02 101311.94 121822.11

SCP 7335.01 8582.66 10442.11 12624.22 15179.94

TSP 145.99 170.82 207.83 251.26 302.13




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 25531.88 31173.62 34893.26 39060.19 43728.60

UFC Grant 34394.50 39739.37 45971.40 62116.91

Basic Grant 34394.50 39739.37 45971.40 62116.91

Ponnani 217882.67 254471.75 298801.04 364636.25 310328.27


General Sector 93614.34 109537.67 133269.26 161118.90 193736.73

SCP 7373.28 8627.44 10496.59 12690.09 15259.14

TSP 277.81 325.06 395.49 478.13 574.93




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 13956.16 17040.03 19073.25 21350.96 23902.79

UFC Grant 55575.80 64212.23 74282.16 100370.62

Basic Grant 55575.80 64212.23 74282.16 100370.62

Thanur 186815.67 217016.08 253622.02 309754.40 250092.82


General Sector 70182.29 82119.94 99911.42 120790.17 145243.62

SCP 3370.56 3943.88 4798.33 5801.04 6975.44

TSP 117.64 137.65 167.48 202.48 243.47


490


One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 13530.25 16520.01 18491.18 20699.38 23173.33

UFC Grant 53030.90 61271.85 70880.67 95774.50

Basic Grant 53030.90 61271.85 70880.67 95774.50

Thirur 152133.49 178839.45 208116.40 251042.75 217977.15


General Sector 52148.85 61019.11 74239.04 89752.97 107923.07

SCP 3851.06 4506.10 5482.36 6628.02 7969.84

TSP 181.43 212.29 258.28 312.25 375.47




Non Road 14011.06 17107.07 19148.29 21434.96 23996.83

Road 26027.97 31779.33 35571.25 39819.13 44578.26

UFC Grant 35167.57 40632.58 47004.69 63513.09

Basic Grant 35167.57 40632.58 47004.69 63513.09

Thirurangadi 155301.50 180957.28 210531.05 255186.37 211614.72


General Sector 52529.15 61464.09 74780.43 90407.50 108710.11

SCP 1896.47 2219.05 2699.81 3264.00 3924.79

TSP 96.38 112.78 137.21 165.88 199.47



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 5010.90 6118.15 6848.17 7665.97 8582.20

Road 30388.90 37103.89 41531.14 46490.75 52047.25

UFC Grant 40492.78 46785.31 54122.31 73130.48

Basic Grant 40492.78 46785.31 54122.31 73130.48

Valancherry 128399.44 150069.31 174077.99 209220.81 182081.85


General Sector 37619.41 44018.28 53554.94 64746.46 77854.11

SCP 4736.93 5542.65 6743.48 8152.69 9803.16

TSP 157.33 184.09 223.98 270.78 325.60



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 24799.11 30278.93 33891.82 37939.15 42473.58

UFC Grant 28797.85 33273.01 38490.98 52009.30

491


Palakkad

Grama Panchayat 5558880.13 6531511.91 7625988.08 9043080.73 9290504.14

Agali 94382.52 110426.85 130157.41 155411.91 163219.59


General Sector 42674.58 49933.31 60751.48 73446.88 88315.88

SCP 1234.83 1444.87 1757.91 2125.26 2555.51

TSP 9285.91 10865.39 13219.41 15981.90 19217.37




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 10543.48 12873.26 14409.29 16130.04 18057.88

UFC Grant 9130.22 10549.11 12203.31 16489.33

Basic Grant 9130.22 10549.11 12203.31 16489.33

Akathethara 53750.74 63132.71 73497.94 86996.04 88545.94


General Sector 19317.36 22603.15 27500.17 33246.95 39977.66

SCP 2476.47 2897.70 3525.50 4262.23 5125.10

TSP 229.62 268.67 326.88 395.19 475.20




Non Road 2292.07 2798.55 3132.47 3506.55 3925.64

Road 13156.90 16064.16 17980.94 20128.21 22533.90

UFC Grant 5963.25 6889.98 7970.40 10769.74

Basic Grant 5963.25 6889.98 7970.40 10769.74

Alanallur 107692.10 126664.42 147451.27 174297.16 179159.58


General Sector 39485.56 46201.86 56211.60 67958.29 81716.15

SCP 4884.90 5715.80 6954.14 8407.37 10109.40

TSP 147.13 172.15 209.45 253.22 304.48




Non Road 4457.05 5441.92 6091.25 6818.66 7633.61

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 11101.48 12826.72 14838.08 20049.47

Basic Grant 11101.48 12826.72 14838.08 20049.47

Alathoor 52631.90 61876.55 72033.28 85185.32 87289.16


General Sector 19093.30 22340.98 27181.20 32861.33 39513.96

SCP 2589.58 3030.05 3686.52 4456.90 5359.18

TSP 19.56 22.89 27.85 33.66 40.48

492




Non Road 3663.73 4473.30 5007.06 5604.99 6274.89

Road 12095.39 14768.10 16530.23 18504.25 20715.85

UFC Grant 5557.37 6421.01 7427.89 10036.70

Basic Grant 5557.37 6421.01 7427.89 10036.70

Ambalappara 74451.31 87129.60 101988.30 121406.40 123572.32


General Sector 30106.94 35227.97 42860.20 51816.81 62306.90

SCP 4929.13 5767.55 7017.10 8483.48 10200.92

TSP 29.77 34.83 42.37 51.23 61.60




Non Road 2643.99 3228.23 3613.42 4044.93 4528.37

Road 13189.29 16103.71 18025.21 20177.76 22589.38

UFC Grant 8627.90 9968.73 11531.93 15582.14

Basic Grant 8627.90 9968.73 11531.93 15582.14

Anakkara 67333.82 79902.59 92267.69 107772.97 113667.81


General Sector 17871.79 20911.69 25442.26 30758.99 36986.02

SCP 4534.52 5305.82 6455.34 7804.33 9384.29

TSP 34.87 40.80 49.64 60.01 72.16




Non Road 2647.80 3232.88 3618.62 4050.76 4534.90

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 5067.05 5854.50 6772.55 9151.18

Basic Grant 5067.05 5854.50 6772.55 9151.18

Ananganadi 43768.38 51026.83 59758.66 71407.22 70835.78


General Sector 17434.13 20399.59 24819.21 30005.74 36080.28

SCP 2886.38 3377.34 4109.05 4967.72 5973.42

TSP 39.12 45.77 55.69 67.33 80.96




Non Road 1891.38 2309.32 2584.87 2893.55 3239.38

Road 5210.94 6362.39 7121.55 7972.00 8924.80

UFC Grant 5973.55 6901.88 7984.16 10788.34

Basic Grant 5973.55 6901.88 7984.16 10788.34

Ayiloor 68234.01 80240.12 93361.19 110355.23 113002.43

493


General Sector 23996.45 28078.13 34161.32 41300.10 49661.13

SCP 3299.69 3860.95 4697.44 5679.07 6828.78

TSP 407.36 476.65 579.92 701.10 843.04




Non Road 2520.60 3077.57 3444.79 3856.16 4317.05

Road 18330.61 22381.11 25051.62 28043.27 31394.95

UFC Grant 7209.14 8329.48 9635.63 13019.82

Basic Grant 7209.14 8329.48 9635.63 13019.82

Chalavara 62114.13 73316.68 84954.74 99887.72 103033.56


General Sector 18253.37 21358.18 25985.48 31415.73 37775.72

SCP 4258.98 4983.41 6063.08 7330.10 8814.05

TSP 13.61 15.92 19.37 23.42 28.16




Non Road 527.16 643.64 720.44 806.47 902.86

Road 22760.19 27789.48 31105.33 34819.90 38981.52

UFC Grant 5971.50 6899.50 7981.41 10784.62

Basic Grant 5971.50 6899.50 7981.41 10784.62

Chalissery 50243.17 59035.99 68713.95 81295.99 82896.23


General Sector 17133.92 20048.31 24391.83 29489.05 35458.99

SCP 3322.65 3887.82 4730.12 5718.59 6876.29

TSP 49.33 57.72 70.22 84.89 102.08




Non Road 2670.66 3260.79 3649.87 4085.74 4574.06

Road 12075.50 14743.81 16503.05 18473.83 20681.79

UFC Grant 5491.71 6345.15 7340.14 9918.12

Basic Grant 5491.71 6345.15 7340.14 9918.12

Elappilli 72176.14 84264.75 99048.00 118372.75 120833.04


General Sector 31826.94 37240.54 45308.80 54777.10 65866.48

SCP 5590.76 6541.73 7959.01 9622.22 11570.20

TSP 61.23 71.65 87.17 105.38 126.72




Non Road 3660.54 4469.40 5002.69 5600.11 6269.43

494


UFC Grant 8472.47 9789.15 11324.19 15301.43

Basic Grant 8472.47 9789.15 11324.19 15301.43

Elavancherry 43019.09 50343.88 58842.35 70004.66 70728.80


General Sector 15767.44 18449.40 22446.51 27137.22 32631.03

SCP 3575.23 4183.36 5089.70 6153.30 7399.01

TSP 62.93 73.64 89.59 108.31 130.24




Non Road 2073.28 2531.41 2833.45 3171.82 3550.91

Road 7404.98 9041.25 10120.06 11328.58 12682.56

UFC Grant 5178.17 5982.89 6921.07 9351.87

Basic Grant 5178.17 5982.89 6921.07 9351.87

Erimayoor 74633.05 87931.86 102196.84 120524.73 124466.36


General Sector 24079.45 28175.24 34279.47 41442.94 49832.89

SCP 5539.74 6482.02 7886.37 9534.40 11464.60

TSP 22.96 26.87 32.69 39.52 47.52




Non Road 2695.03 3290.55 3683.18 4123.02 4615.79

Road 22348.21 27286.46 30542.28 34189.62 38275.91

UFC Grant 7307.45 8443.07 9767.03 13197.38

Basic Grant 7307.45 8443.07 9767.03 13197.38

Eruthampathy 41845.73 48924.40 57297.44 68283.14 69186.96


General Sector 17446.13 20413.63 24836.29 30026.40 36105.12

SCP 2153.30 2519.57 3065.44 3706.03 4456.30

TSP 267.89 313.45 381.36 461.06 554.40




Non Road 2028.68 2476.95 2772.50 3103.59 3474.53

Road 6248.29 7628.97 8539.26 9559.01 10701.49

UFC Grant 5019.26 5799.29 6708.67 9064.87

Basic Grant 5019.26 5799.29 6708.67 9064.87

Kadambazhippuram 63992.19 75003.23 87572.79 103989.21 105715.54


General Sector 24836.99 29061.63 35357.91 42746.74 51400.64

SCP 3400.04 3978.37 4840.30 5851.79 7036.45

TSP 52.73 61.70 75.06 90.75 109.12

495




Non Road 2309.84 2820.25 3156.76 3533.74 3956.08

Road 13382.50 16339.61 18289.26 20473.35 22920.29

UFC Grant 7330.32 8469.49 9797.60 13238.68

Basic Grant 7330.32 8469.49 9797.60 13238.68

Kanjirampuzha 67789.67 86298.88 100662.63 119251.20 122487.52


General Sector 28613.99 33481.08 40734.84 49247.31 59217.21

SCP 2792.83 3267.88 3975.87 4806.72 5779.82

TSP 602.11 704.52 857.16 1036.28 1246.08




Non Road 2608.60 3185.01 3565.05 3990.79 4467.76

Road 17703.26 21615.12 24194.24 27083.50 30320.47

UFC Grant 7750.50 8954.98 10359.21 13997.54

Basic Grant 7750.50 8954.98 10359.21 13997.54

Kannadi 51034.87 59912.81 69967.74 82964.25 85426.05


General Sector 18099.60 21178.25 25766.57 31151.08 37457.48

SCP 4855.14 5680.97 6911.77 8356.14 10047.80

TSP 16.16 18.91 23.00 27.81 33.44




Non Road 1483.47 1811.27 2027.39 2269.50 2540.74

Road 12010.72 14664.72 16414.51 18374.72 20570.84

UFC Grant 5337.36 6166.82 7133.84 9639.37

Basic Grant 5337.36 6166.82 7133.84 9639.37

Kannambra 56900.09 66930.90 77864.78 92007.92 94346.93


General Sector 20381.47 23848.25 29015.03 35078.38 42179.84

SCP 2531.75 2962.38 3604.19 4357.37 5239.50

TSP 134.37 157.22 191.29 231.26 278.08




Non Road 2346.23 2864.68 3206.49 3589.41 4018.41

Road 15287.59 18665.67 20892.86 23387.86 26183.14

UFC Grant 5941.41 6864.74 7941.20 10730.28

Basic Grant 5941.41 6864.74 7941.20 10730.28

Kappur 67546.82 79550.95 92264.77 108758.13 110854.40

496


General Sector 21470.64 25122.69 30565.58 36952.95 44433.92

SCP 3352.42 3922.65 4772.50 5769.82 6937.89

TSP 37.42 43.78 53.27 64.40 77.44




Non Road 2008.59 2452.42 2745.04 3072.85 3440.12

Road 21060.53 25714.25 28782.48 32219.66 36070.50

UFC Grant 7186.40 8303.21 9605.23 12978.75

Basic Grant 7186.40 8303.21 9605.23 12978.75

Karakkurissi 57708.17 67680.45 78818.41 93438.08 94218.34


General Sector 20619.66 24126.96 29354.13 35488.34 42672.80

SCP 2984.18 3491.77 4248.27 5136.05 6175.82

TSP 20.41 23.88 29.06 35.13 42.24




Non Road 1896.74 2315.86 2592.19 2901.75 3248.56

Road 13508.65 16493.64 18461.67 20666.34 23136.35

UFC Grant 6842.52 7905.89 9145.62 12357.71

Basic Grant 6842.52 7905.89 9145.62 12357.71

Karimba 69461.19 81725.73 95064.13 112299.87 115281.72


General Sector 25667.29 30033.17 36539.92 44175.77 53118.96

SCP 2197.53 2571.31 3128.40 3782.14 4547.82

TSP 202.40 236.83 288.14 348.36 418.88




Non Road 4626.68 5649.04 6323.08 7078.18 7924.15

Road 17156.31 20947.31 23446.75 26246.74 29383.71

UFC Grant 7184.11 8300.56 9602.18 12974.62

Basic Grant 7184.11 8300.56 9602.18 12974.62

Karimpuzha 74734.33 87953.44 102252.08 120732.51 123849.22


General Sector 26372.25 30858.04 37543.51 45389.07 54577.90

SCP 3264.82 3820.15 4647.80 5619.06 6756.62

TSP 73.99 86.57 105.33 127.34 153.12




Non Road 2391.52 2919.98 3268.39 3658.70 4095.98

497


UFC Grant 7734.94 8936.99 10338.41 13969.43

Basic Grant 7734.94 8936.99 10338.41 13969.43

Kavassery 61086.71 71667.13 83676.17 99270.40 101628.33


General Sector 23151.64 27089.62 32958.65 39846.10 47912.78

SCP 3978.34 4655.03 5663.56 6847.09 8233.25

TSP 54.43 63.69 77.48 93.68 112.64




Non Road 1322.92 1615.25 1807.98 2023.89 2265.78

Road 14406.50 17589.89 19688.72 22039.93 24674.10

UFC Grant 6657.29 7691.87 8898.04 12023.18

Basic Grant 6657.29 7691.87 8898.04 12023.18

Keralassery 35560.67 41622.85 48539.74 57684.84 57707.90


General Sector 12830.48 15012.88 18265.45 22082.43 26552.93

SCP 2148.20 2513.60 3058.18 3697.25 4445.74

TSP 9.35 10.95 13.32 16.10 19.36




Non Road 1254.10 1531.22 1713.92 1918.60 2147.91

Road 7086.39 8652.26 9684.65 10841.18 12136.90

UFC Grant 4481.01 5177.39 5989.26 8092.79

Basic Grant 4481.01 5177.39 5989.26 8092.79

Kizhakkancherry 91270.66 106817.43 125169.99 149062.29 152574.58


General Sector 40148.90 46978.02 57155.92 69099.95 83088.94

SCP 3849.07 4503.78 5479.53 6624.61 7965.73

TSP 340.17 398.04 484.27 585.47 704.00




Non Road 1751.52 2138.55 2393.72 2679.57 2999.83

Road 17172.79 20967.43 23469.27 26271.95 29411.94

UFC Grant 10260.28 11854.79 13713.74 18530.24

Basic Grant 10260.28 11854.79 13713.74 18530.24

Kodumba 44946.76 52560.33 61640.11 73485.72 75066.88


General Sector 18151.39 21238.85 25840.30 31240.21 37564.66

SCP 3992.80 4671.95 5684.14 6871.97 8263.17

TSP 53.58 62.69 76.27 92.21 110.88

498




Non Road 1417.59 1730.83 1937.35 2168.71 2427.91

Road 7253.83 8856.69 9913.48 11097.34 12423.67

UFC Grant 5157.06 5958.49 6892.85 9313.73

Basic Grant 5157.06 5958.49 6892.85 9313.73

Koduvayoor 56858.08 66662.13 77940.33 92576.03 94957.30


General Sector 21278.58 24897.96 30292.16 36622.39 44036.44

SCP 4949.54 5791.43 7046.15 8518.61 10243.16

TSP 10.21 11.94 14.53 17.56 21.12




Non Road 2775.82 3389.18 3793.58 4246.61 4754.16

Road 10972.23 13396.75 14995.25 16785.97 18792.20

UFC Grant 6180.63 7141.14 8260.95 11162.33

Basic Grant 6180.63 7141.14 8260.95 11162.33

Kollamgode 70942.73 83411.59 97413.00 115341.30 120104.57


General Sector 25818.63 30210.25 36755.37 44436.23 53432.16

SCP 5942.85 6953.69 8460.23 10228.18 12298.84

TSP 553.63 647.80 788.15 952.85 1145.76




Non Road 3140.02 3833.87 4291.33 4803.80 5377.94

Road 16978.44 20730.15 23203.67 25974.63 29079.08

UFC Grant 6780.48 7834.20 9062.69 12245.66

Basic Grant 6780.48 7834.20 9062.69 12245.66

Kongad 57828.11 67692.13 79266.64 94351.80 96387.53


General Sector 23557.12 27564.07 33535.89 40543.97 48751.93

SCP 3973.24 4649.06 5656.29 6838.30 8222.69

TSP 52.73 61.70 75.06 90.75 109.12




Non Road 3409.73 4163.17 4659.92 5216.40 5839.86

Road 8945.82 10922.56 12225.84 13685.84 15321.55

UFC Grant 6553.47 7571.92 8759.28 11835.68

Basic Grant 6553.47 7571.92 8759.28 11835.68

Koppam 56355.61 66119.91 77015.13 91273.43 92385.66

499


General Sector 20015.70 23420.27 28494.32 34448.86 41422.88

SCP 3217.20 3764.43 4580.00 5537.09 6658.06

TSP 46.77 54.73 66.59 80.50 96.80




Non Road 1222.97 1493.21 1671.38 1870.97 2094.59

Road 14043.10 17146.19 19192.07 21483.97 24051.70

UFC Grant 6524.31 7538.23 8720.30 11783.01

Basic Grant 6524.31 7538.23 8720.30 11783.01

Kottappadam 148283.26 174248.56 206094.32 245428.37 269843.13


General Sector 89539.36 104769.56 127468.13 154105.48 185303.48

SCP 2707.79 3168.37 3854.80 4660.35 5603.82

TSP 508.56 595.06 723.99 875.28 1052.48




Non Road 2465.65 3010.48 3369.69 3772.09 4222.93

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 9029.67 10432.94 12068.93 16307.75

Basic Grant 9029.67 10432.94 12068.93 16307.75

Kottayi 50186.71 59020.19 68864.49 81491.13 84618.35


General Sector 16898.23 19772.53 24056.29 29083.40 34971.21

SCP 5376.45 6290.96 7653.91 9253.37 11126.68

TSP 5.10 5.97 7.26 8.78 10.56




Non Road 1212.71 1480.68 1657.36 1855.28 2077.02

Road 13400.68 16361.81 18314.11 20501.16 22951.43

UFC Grant 4869.83 5626.63 6508.95 8795.00

Basic Grant 4869.83 5626.63 6508.95 8795.00

Kozhinjampara 66643.56 78517.38 91292.14 107684.54 111411.03


General Sector 24340.61 28480.83 34651.27 41892.43 50373.38

SCP 1874.36 2193.18 2668.34 3225.95 3879.03

TSP 614.01 718.46 874.11 1056.78 1270.72




Non Road 5067.67 6187.46 6925.75 7752.82 8679.43

500


UFC Grant 6451.58 7454.20 8623.09 11651.67

Basic Grant 6451.58 7454.20 8623.09 11651.67

Kulukkallur 55333.47 64838.52 75532.28 89628.57 89928.24


General Sector 19725.56 23080.78 28081.28 33949.50 40822.43

SCP 2968.02 3472.87 4225.27 5108.24 6142.38

TSP 32.32 37.81 46.01 55.62 66.88




Non Road 1336.94 1632.36 1827.14 2045.33 2289.79

Road 12731.84 15545.18 17400.03 19477.93 21805.90

UFC Grant 6791.34 7846.75 9077.20 12265.27

Basic Grant 6791.34 7846.75 9077.20 12265.27

Kumaram Puthur 71245.27 83823.54 97448.47 115090.57 117803.15


General Sector 25227.64 29518.74 35914.04 43419.10 52209.11

SCP 2845.56 3329.57 4050.93 4897.47 5888.94

TSP 163.28 191.06 232.45 281.03 337.92




Non Road 3747.24 4575.26 5121.19 5732.75 6417.92

Road 18799.43 22953.51 25692.33 28760.49 32197.89

UFC Grant 7495.91 8660.82 10018.92 13537.74

Basic Grant 7495.91 8660.82 10018.92 13537.74

Kuthannur 51929.44 60943.48 71288.75 84613.75 87615.34


General Sector 19964.58 23360.45 28421.55 34360.87 41317.08

SCP 4479.25 5241.14 6376.65 7709.19 9269.89

TSP 27.21 31.84 38.74 46.84 56.32




Non Road 1510.40 1844.16 2064.20 2310.71 2586.88

Road 11552.71 14105.49 15788.56 17674.02 19786.39

UFC Grant 5273.44 6092.97 7048.41 9523.93

Basic Grant 5273.44 6092.97 7048.41 9523.93

Kuzhalmannam 56644.54 66401.27 77603.46 92174.15 94247.76


General Sector 20914.43 24471.87 29773.76 35995.66 43282.83

SCP 4861.94 5688.93 6921.45 8367.85 10061.88

TSP 21.26 24.88 30.27 36.59 44.00

501




Non Road 1912.77 2335.43 2614.09 2926.26 3276.00

Road 11795.35 14401.76 16120.17 18045.23 20201.97

UFC Grant 6278.47 7254.18 8391.71 11339.03

Basic Grant 6278.47 7254.18 8391.71 11339.03

Lakkidi Peroor 73147.14 86238.79 100107.50 117925.04 121659.29


General Sector 24350.61 28492.53 34665.50 41909.65 50394.07

SCP 3616.05 4231.13 5147.81 6223.56 7483.49

TSP 49.33 57.72 70.22 84.89 102.08




Non Road 1540.67 1881.11 2105.56 2357.01 2638.71

Road 24098.16 29423.10 32933.87 36866.80 41273.06

UFC Grant 7140.64 8250.34 9544.08 12896.12

Basic Grant 7140.64 8250.34 9544.08 12896.12

Malambuzha 61096.63 71421.27 84093.67 100448.29 104333.72


General Sector 30760.33 35992.51 43790.37 52941.36 63659.12

SCP 1751.05 2048.89 2492.79 3013.71 3623.83

TSP 874.25 1022.95 1244.58 1504.66 1809.27




Non Road 1886.74 2303.65 2578.52 2886.45 3231.43

Road 8332.38 10173.58 11387.49 12747.37 14270.92

UFC Grant 6407.82 7403.63 8564.60 11572.63

Basic Grant 6407.82 7403.63 8564.60 11572.63

Mangara 39942.16 46747.13 54641.37 65002.82 65735.04


General Sector 14765.87 17277.47 21020.68 25413.42 30558.26

SCP 3267.37 3823.14 4651.43 5623.45 6761.90

TSP 24.66 28.86 35.11 42.45 51.04




Non Road 650.02 793.66 888.36 994.44 1113.30

Road 8182.65 9990.75 11182.85 12518.30 14014.47

UFC Grant 4781.20 5524.23 6390.48 8634.93

Basic Grant 4781.20 5524.23 6390.48 8634.93

Mannur 42402.61 49826.22 58008.41 68633.25 70097.63

502


General Sector 14967.45 17513.34 21307.65 25760.36 30975.44

SCP 2466.26 2885.76 3510.97 4244.67 5103.98

TSP 17.86 20.90 25.42 30.74 36.96




Non Road 2096.55 2559.82 2865.26 3207.42 3590.77

Road 10325.27 12606.83 14111.07 15796.21 17684.15

UFC Grant 4589.84 5303.13 6134.72 8289.33

Basic Grant 4589.84 5303.13 6134.72 8289.33

Marutharoad 68472.66 80598.83 93711.70 110634.35 113699.98


General Sector 23155.84 27094.54 32964.63 39853.34 47921.47

SCP 4103.35 4801.31 5841.53 7062.25 8491.97

TSP 99.50 116.43 141.65 171.25 205.92




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 16303.92 19906.57 22281.83 24942.71 27923.82

UFC Grant 6993.16 8079.94 9346.95 12629.76

Basic Grant 6993.16 8079.94 9346.95 12629.76

Mathoor 51560.97 60353.38 70693.46 84160.38 86070.02


General Sector 19638.11 22978.46 27956.79 33799.00 40641.46

SCP 5132.38 6005.37 7306.45 8833.30 10621.56

TSP 16.16 18.91 23.00 27.81 33.44




Non Road 1383.35 1689.03 1890.56 2116.33 2369.27

Road 9525.73 11630.61 13018.38 14573.02 16314.77

UFC Grant 5811.93 6715.14 7768.14 10496.45

Basic Grant 5811.93 6715.14 7768.14 10496.45

Melarcode 57236.81 67323.41 78345.54 92592.61 95052.25


General Sector 20073.87 23488.33 28577.14 34548.98 41543.27

SCP 3286.08 3845.03 4678.06 5655.65 6800.62

TSP 51.03 59.71 72.64 87.82 105.60




Non Road 1680.17 2051.44 2296.21 2570.43 2877.64

503


UFC Grant 5941.96 6865.38 7941.94 10731.29

Basic Grant 5941.96 6865.38 7941.94 10731.29

Mundur 69867.67 82246.50 95666.32 112953.86 116371.39


General Sector 24006.41 28089.78 34175.49 41317.23 49681.73

SCP 4290.45 5020.23 6107.88 7384.26 8879.17

TSP 16.16 18.91 23.00 27.81 33.44




Non Road 3563.50 4350.93 4870.08 5451.66 6103.23

Road 18817.90 22976.06 25717.57 28788.74 32229.52

UFC Grant 7023.76 8115.29 9387.85 12685.03

Basic Grant 7023.76 8115.29 9387.85 12685.03

Muthalamada 83675.41 98045.93 115048.68 136930.75 142308.09


General Sector 33003.29 38616.99 46983.45 56801.71 68300.97

SCP 5466.60 6396.44 7782.25 9408.52 11313.24

TSP 4054.03 4743.60 5771.31 6977.35 8389.89




Non Road 4967.68 6065.39 6789.11 7599.86 8508.18

Road 13027.34 15905.97 17803.87 19930.00 22312.00

UFC Grant 8482.93 9801.23 11338.16 15320.32

Basic Grant 8482.93 9801.23 11338.16 15320.32

Muthuthala 54567.46 64300.62 74776.73 88196.50 91446.56


General Sector 17725.13 20740.08 25233.47 30506.57 36682.50

SCP 4380.59 5125.71 6236.21 7539.41 9065.73

TSP 33.17 38.81 47.22 57.08 68.64




Non Road 1647.98 2012.13 2252.22 2521.17 2822.50

Road 16593.16 20259.73 22677.13 25385.21 28419.21

UFC Grant 5197.30 6004.99 6946.63 9386.41

Basic Grant 5197.30 6004.99 6946.63 9386.41

Nagalassery 64370.92 75906.87 88141.34 103823.06 107427.26


General Sector 20175.69 23607.48 28722.09 34724.22 41753.99

SCP 4755.64 5564.55 6770.12 8184.89 9841.88

TSP 32.32 37.81 46.01 55.62 66.88

504




Non Road 2302.61 2811.42 3146.87 3522.67 3943.69

Road 20315.26 24804.29 27763.95 31079.49 34794.07

UFC Grant 6150.48 7106.30 8220.64 11107.87

Basic Grant 6150.48 7106.30 8220.64 11107.87

Nalleppilly 70626.93 82992.54 96859.13 114716.28 118579.37


General Sector 26630.93 31160.71 37911.75 45834.27 55113.23

SCP 4650.18 5441.16 6619.99 8003.39 9623.64

TSP 124.16 145.28 176.76 213.70 256.96




Non Road 1133.24 1383.65 1548.75 1733.70 1940.91

Road 18634.92 22752.65 25467.50 28508.81 31916.13

UFC Grant 7126.42 8233.91 9525.07 12870.44

Basic Grant 7126.42 8233.91 9525.07 12870.44

Nellaya 61836.41 72244.33 84494.74 100708.94 100823.60


General Sector 24948.53 29192.15 35516.69 42938.71 51631.47

SCP 3121.10 3651.98 4443.19 5371.70 6459.18

TSP 25.51 29.85 36.32 43.91 52.80




Non Road 2097.63 2561.15 2866.74 3209.09 3592.63

Road 10015.57 12228.69 13687.82 15322.41 17153.72

UFC Grant 7923.03 9154.32 10589.81 14309.13

Basic Grant 7923.03 9154.32 10589.81 14309.13

Nelliampathy 110641.75 128565.16 152898.83 184386.10 192421.70


General Sector 71332.37 83465.65 101548.68 122769.57 147623.75

SCP 1061.34 1241.87 1510.93 1826.67 2196.47

TSP 772.20 903.54 1099.30 1329.02 1598.07




Non Road 2718.68 3319.42 3715.49 4159.19 4656.30

Road 1572.66 1920.16 2149.28 2405.94 2693.50

UFC Grant 12156.51 14045.71 16248.22 21954.87

Basic Grant 12156.51 14045.71 16248.22 21954.87

Nenmara 68475.84 80215.96 93790.52 111492.36 113682.73

505


General Sector 27212.40 31841.09 38739.53 46835.04 56316.59

SCP 4012.36 4694.84 5711.99 6905.63 8303.65

TSP 218.56 255.74 311.14 376.17 452.32




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 10103.65 12336.23 13808.20 15457.16 17304.57

UFC Grant 7769.35 8976.76 10384.41 14031.59

Basic Grant 7769.35 8976.76 10384.41 14031.59

Ongallur 79372.84 93041.12 108561.99 128864.00 130689.89


General Sector 29882.70 34965.60 42540.98 51430.88 61842.84

SCP 4505.61 5271.99 6414.18 7754.57 9324.45

TSP 28.06 32.84 39.95 48.30 58.08




Non Road 2000.10 2442.06 2733.45 3059.88 3425.59

Road 17858.39 21804.54 24406.26 27320.83 30586.17

UFC Grant 9194.17 10623.00 12288.79 16604.82

Basic Grant 9194.17 10623.00 12288.79 16604.82

Pallassana 50820.98 59439.75 69590.48 82893.75 84087.70


General Sector 19420.84 22724.22 27647.48 33425.05 40191.81

SCP 4541.33 5313.78 6465.03 7816.04 9398.37

TSP 12.76 14.93 18.16 21.96 26.40




Non Road 2847.09 3476.20 3890.99 4355.64 4876.22

Road 7524.92 9187.69 10283.97 11512.07 12887.98

UFC Grant 6034.95 6972.82 8066.23 10899.23

Basic Grant 6034.95 6972.82 8066.23 10899.23

Parali 57765.94 67262.17 79173.31 94909.44 95676.25


General Sector 25112.33 29383.81 35749.88 43220.63 51970.46

SCP 5384.96 6300.91 7666.02 9268.01 11144.28

TSP 73.99 86.57 105.33 127.34 153.12




Non Road 2844.39 3472.91 3887.30 4351.51 4871.60

506


UFC Grant 7429.76 8584.39 9930.51 13418.27

Basic Grant 7429.76 8584.39 9930.51 13418.27

Parudur 54377.50 63965.16 74492.89 88060.25 90778.17


General Sector 18537.31 21690.41 26389.69 31904.42 38363.33

SCP 4227.52 4946.60 6018.29 7275.94 8748.93

TSP 34.02 39.80 48.43 58.55 70.40




Non Road 2039.78 2490.51 2787.68 3120.58 3493.55

Road 14523.28 17732.47 19848.31 22218.58 24874.11

UFC Grant 5500.68 6355.51 7352.12 9934.32

Basic Grant 5500.68 6355.51 7352.12 9934.32

Pattancherry 55879.55 65420.38 76609.44 91178.28 93258.61


General Sector 21231.23 24842.55 30224.75 36540.89 43938.44

SCP 5224.23 6112.84 7437.20 8991.38 10811.64

TSP 253.43 296.54 360.78 436.18 524.48




Non Road 3249.27 3967.25 4440.62 4970.92 5565.04

Road 8776.76 10716.15 11994.80 13427.21 15032.01

UFC Grant 6280.61 7256.66 8394.58 11342.90

Basic Grant 6280.61 7256.66 8394.58 11342.90

Pattithara 69859.48 82147.88 95680.11 113150.10 116412.70


General Sector 23516.60 27516.66 33478.21 40474.24 48668.08

SCP 5736.19 6711.89 8166.03 9872.51 11871.16

TSP 73.99 86.57 105.33 127.34 153.12




Non Road 2252.40 2750.11 3078.26 3445.86 3857.70

Road 18668.44 22793.59 25513.32 28560.10 31973.56

UFC Grant 7184.43 8300.93 9602.60 12975.20

Basic Grant 7184.43 8300.93 9602.60 12975.20

Peringottukurissi 58398.57 68542.36 79896.51 94684.09 96456.60


General Sector 20541.87 24035.94 29243.39 35354.46 42511.81

SCP 4224.11 4942.62 6013.44 7270.09 8741.89

TSP 14.46 16.92 20.58 24.88 29.92

507




Non Road 2453.78 2995.99 3353.47 3753.94 4202.61

Road 13406.65 16369.10 18322.26 20510.29 22961.65

UFC Grant 6505.19 7516.14 8694.75 11748.49

Basic Grant 6505.19 7516.14 8694.75 11748.49

Perumatti 82417.62 97247.13 113099.91 133233.62 139526.15


General Sector 28174.42 32966.74 40109.06 48490.76 58307.51

SCP 3917.11 4583.39 5576.39 6741.70 8106.53

TSP 1786.77 2090.69 2543.64 3075.19 3697.75




Non Road 2294.41 2801.40 3135.66 3510.12 3929.64

Road 26605.89 32484.95 36361.06 40703.27 45568.06

UFC Grant 7194.39 8312.44 9615.92 12993.19

Basic Grant 7194.39 8312.44 9615.92 12993.19

Peruvemba 41917.63 49089.12 57449.60 68338.55 69838.97


General Sector 15554.27 18199.97 22143.03 26770.32 32189.86

SCP 4150.13 4856.04 5908.12 7142.75 8588.77

TSP 24.66 28.86 35.11 42.45 51.04




Non Road 2347.97 2866.80 3208.87 3592.07 4021.39

Road 6966.86 8506.31 9521.29 10658.31 11932.17

UFC Grant 4716.05 5448.96 6303.41 8517.27

Basic Grant 4716.05 5448.96 6303.41 8517.27

Pirayiri 62323.20 72574.23 85262.15 102122.87 102032.70


General Sector 27769.73 32493.22 39532.95 47794.25 57469.99

SCP 3585.44 4195.30 5104.22 6170.87 7420.13

TSP 35.72 41.79 50.85 61.47 73.92




Non Road 2080.66 2540.42 2843.55 3183.12 3563.56

Road 6077.53 7420.47 8305.89 9297.77 10409.02

UFC Grant 8342.87 9639.40 11150.96 15067.36

Basic Grant 8342.87 9639.40 11150.96 15067.36

Polpully 41039.48 48231.58 56150.85 66425.59 67910.34

508


General Sector 13855.20 16211.90 19724.25 23846.08 28673.61

SCP 3017.35 3530.58 4295.49 5193.13 6244.46

TSP 27.21 31.84 38.74 46.84 56.32




Non Road 3000.05 3662.97 4100.03 4589.66 5138.20

Road 9103.23 11114.75 12440.97 13926.66 15591.15

UFC Grant 4409.32 5094.56 5893.44 7963.31

Basic Grant 4409.32 5094.56 5893.44 7963.31

Pookkottukavu 40000.98 46866.58 54576.07 64758.96 64796.76


General Sector 13019.14 15233.63 18534.03 22407.14 26943.37

SCP 3195.09 3738.56 4548.52 5499.04 6612.30

TSP 0.85 1.00 1.21 1.46 1.76




Non Road 1756.69 2144.87 2400.79 2687.49 3008.70

Road 8431.54 10294.65 11523.01 12899.08 14440.75

UFC Grant 4981.25 5755.36 6657.86 8996.22

Basic Grant 4981.25 5755.36 6657.86 8996.22

Puthoor (PKD) 107595.31 125046.79 148213.19 178471.40 183526.55


General Sector 58906.60 68926.32 83859.37 101383.69 121908.38

SCP 474.54 555.26 675.56 816.73 982.08

TSP 6914.89 8091.08 9844.03 11901.17 14310.51




Non Road 1347.38 1645.11 1841.40 2061.30 2307.66

Road 5012.04 6119.55 6849.73 7667.72 8584.16

UFC Grant 12799.55 14788.68 17107.69 23116.20

Basic Grant 12799.55 14788.68 17107.69 23116.20

Puthukkode 48323.98 56755.16 65921.71 77958.49 78412.17


General Sector 16071.62 18805.32 22879.54 27660.74 33260.53

SCP 2188.17 2560.37 3115.08 3766.04 4528.46

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 4661.09 5691.04 6370.09 7130.81 7983.07

509


UFC Grant 5707.12 6594.04 7628.06 10307.16

Basic Grant 5707.12 6594.04 7628.06 10307.16

Puthunagaram 45185.96 53417.08 61741.27 72409.90 74616.68


General Sector 12772.23 14944.73 18182.54 21982.19 26432.39

SCP 2291.92 2681.77 3262.78 3944.61 4743.18

TSP 21.26 24.88 30.27 36.59 44.00




Non Road 3382.20 4129.56 4622.30 5174.29 5792.71

Road 15042.67 18366.63 20558.14 23013.17 25763.67

UFC Grant 4277.16 4941.86 5716.79 7724.63

Basic Grant 4277.16 4941.86 5716.79 7724.63

Puthuppariyaram 59757.02 69483.49 81818.70 98223.57 98188.06


General Sector 27218.59 31848.33 38748.35 46845.69 56329.40

SCP 3969.83 4645.08 5651.45 6832.45 8215.65

TSP 458.38 536.35 652.56 788.92 948.64




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 273.05 333.38 373.16 417.73 467.65

UFC Grant 8102.09 9361.20 10829.13 14632.51

Basic Grant 8102.09 9361.20 10829.13 14632.51

Puthussery 116954.28 137442.67 160424.57 189994.24 196616.91


General Sector 46194.21 54051.61 65762.02 79504.49 95599.83

SCP 5016.72 5870.04 7141.80 8634.24 10382.20

TSP 1000.11 1170.23 1423.76 1721.29 2069.75




Non Road 4377.86 5345.23 5983.02 6697.51 7497.99

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 11705.16 13524.22 15644.95 21139.72

Basic Grant 11705.16 13524.22 15644.95 21139.72

Sholayoor 69727.70 81473.20 96119.44 114954.09 120128.80


General Sector 31678.99 37067.42 45098.17 54522.45 65560.29

SCP 887.85 1038.87 1263.95 1528.08 1837.43

TSP 7294.19 8534.89 10384.00 12553.97 15095.47

510




Non Road 3717.60 4539.07 5080.67 5687.40 6367.15

Road 6799.22 8301.63 9292.19 10401.85 11645.06

UFC Grant 7088.45 8190.04 9474.32 12801.86

Basic Grant 7088.45 8190.04 9474.32 12801.86

Sreekrishnapuram 56303.56 66462.20 77054.07 90613.94 93756.66


General Sector 17702.45 20713.55 25201.19 30467.55 36635.57

SCP 2890.63 3382.31 4115.10 4975.04 5982.22

TSP 247.48 289.57 352.31 425.93 512.16




Non Road 2028.93 2477.26 2772.84 3103.97 3474.96

Road 18960.25 23149.87 25912.11 29006.51 32473.33

UFC Grant 5302.21 6126.21 7086.86 9575.88

Basic Grant 5302.21 6126.21 7086.86 9575.88

Thachambara 44868.61 52587.11 61439.18 72978.28 74401.51


General Sector 18464.99 21605.80 26286.74 31779.96 38213.67

SCP 1588.61 1858.83 2261.55 2734.15 3287.67

TSP 160.73 188.07 228.82 276.64 332.64




Non Road 1231.01 1503.03 1682.37 1883.28 2108.36

Road 9597.89 11718.73 13117.01 14683.43 16438.37

UFC Grant 5064.66 5851.74 6769.35 9146.86

Basic Grant 5064.66 5851.74 6769.35 9146.86

Thachanattukara 57970.31 68096.95 79205.00 93704.97 95030.94


General Sector 20377.82 23843.98 29009.83 35072.10 42172.29

SCP 2648.26 3098.71 3770.06 4557.89 5480.62

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 1895.54 2314.40 2590.55 2899.91 3246.50

Road 15135.86 18480.41 20685.50 23155.74 25923.28

UFC Grant 6547.38 7564.89 8751.14 11824.69

Basic Grant 6547.38 7564.89 8751.14 11824.69

Tharoor 53512.74 62734.51 73312.85 87069.51 89043.59

511


General Sector 21603.26 25277.87 30754.38 37181.21 44708.38

SCP 2655.06 3106.67 3779.74 4569.60 5494.70

TSP 73.99 86.57 105.33 127.34 153.12




Non Road 906.24 1106.50 1238.52 1386.43 1552.13

Road 12112.44 14788.91 16553.53 18530.33 20745.05

UFC Grant 5920.55 6840.64 7913.32 10692.61

Basic Grant 5920.55 6840.64 7913.32 10692.61

Thenkara 56110.44 65974.11 76822.79 90848.34 93289.53


General Sector 20955.67 24520.12 29832.46 36066.63 43368.17

SCP 2029.99 2375.28 2889.89 3493.80 4201.10

TSP 363.14 424.90 516.96 624.99 751.52




Non Road 3657.67 4465.90 4998.77 5595.72 6264.51

Road 13153.78 16060.35 17976.67 20123.43 22528.55

UFC Grant 5843.05 6751.10 7809.74 10552.66

Basic Grant 5843.05 6751.10 7809.74 10552.66

Thenkurussi 62246.33 73131.33 85270.11 100968.71 103758.08


General Sector 20228.28 23669.00 28796.95 34814.72 41862.81

SCP 6604.48 7727.87 9402.14 11366.92 13668.11

TSP 22.11 25.87 31.48 38.06 45.76




Non Road 1846.68 2254.74 2523.77 2825.16 3162.82

Road 15745.89 19225.24 21519.19 24089.00 26968.08

UFC Grant 6520.28 7533.58 8714.92 11775.75

Basic Grant 6520.28 7533.58 8714.92 11775.75

Thirumittakode 60726.68 71101.33 83088.39 98796.85 100088.22


General Sector 23176.40 27118.59 32993.89 39888.72 47964.02

SCP 4105.05 4803.30 5843.95 7065.17 8495.49

TSP 57.83 67.67 82.33 99.53 119.68




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

512


UFC Grant 7170.54 8284.89 9584.04 12950.12

Basic Grant 7170.54 8284.89 9584.04 12950.12

Thiruvegappuram 65646.96 77216.05 89772.20 106054.38 108369.87


General Sector 22795.63 26673.05 32451.83 39233.38 47176.01

SCP 3178.08 3718.65 4524.31 5469.77 6577.10

TSP 38.27 44.78 54.48 65.87 79.20




Non Road 1507.90 1841.10 2060.78 2306.88 2582.59

Road 19023.04 23226.53 25997.93 29102.58 32580.87

UFC Grant 6998.40 8086.00 9353.96 12639.23

Basic Grant 6998.40 8086.00 9353.96 12639.23

Thrikkadeeri 45491.64 53169.52 62050.40 73864.62 73362.76


General Sector 16887.16 19759.58 24040.55 29064.36 34948.32

SCP 2501.13 2926.56 3560.61 4304.68 5176.14

TSP 14.46 16.92 20.58 24.88 29.92




Non Road 1830.51 2235.00 2501.68 2800.43 3135.13

Road 7833.08 9563.95 10705.12 11983.51 13415.76

UFC Grant 6017.10 6952.19 8042.36 10866.98

Basic Grant 6017.10 6952.19 8042.36 10866.98

Thrithala 67261.32 79353.75 92312.01 108769.28 113934.70


General Sector 23356.10 27328.85 33249.71 40198.00 48335.91

SCP 4468.19 5228.21 6360.91 7690.17 9247.01

TSP 16.16 18.91 23.00 27.81 33.44




Non Road 1464.11 1787.64 2000.94 2239.89 2507.60

Road 21926.84 26771.99 29966.42 33544.99 37554.23

UFC Grant 5872.25 6784.84 7848.77 10605.39

Basic Grant 5872.25 6784.84 7848.77 10605.39

Vadakarapathy 60559.70 71122.57 82882.79 98155.32 100318.76


General Sector 23397.88 27377.74 33309.19 40269.91 48422.38

SCP 1506.12 1762.31 2144.11 2592.17 3116.95

TSP 705.01 824.93 1003.65 1213.39 1459.03

513




Non Road 3716.03 4537.16 5078.53 5685.01 6364.47

Road 13283.91 16219.23 18154.52 20322.51 22751.43

UFC Grant 6575.91 7597.85 8789.27 11876.21

Basic Grant 6575.91 7597.85 8789.27 11876.21

Vadakkancherry 84096.44 99343.27 115166.63 135333.18 140735.08


General Sector 26942.36 31525.13 38355.12 46370.29 55757.76

SCP 4227.52 4946.60 6018.29 7275.94 8748.93

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 3763.30 4594.88 5143.14 5757.33 6445.43

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7575.00 8752.20 10124.63 13680.58

Basic Grant 7575.00 8752.20 10124.63 13680.58

Vadavannur 44801.02 52773.43 61238.40 72186.93 73869.28


General Sector 13302.62 15565.33 18937.60 22895.04 27530.04

SCP 3514.00 4111.71 5002.53 6047.92 7272.29

TSP 2.55 2.99 3.63 4.39 5.28




Non Road 1656.27 2022.25 2263.54 2533.86 2836.70

Road 13638.22 16651.83 18638.73 20864.56 23358.25

UFC Grant 4647.77 5370.07 6212.15 8393.96

Basic Grant 4647.77 5370.07 6212.15 8393.96

Vallappuzha 55192.48 64791.24 75329.68 89161.11 89801.82


General Sector 19153.47 22411.38 27266.86 32964.89 39638.49

SCP 2370.16 2773.32 3374.16 4079.27 4905.10

TSP 22.11 25.87 31.48 38.06 45.76




Non Road 1762.72 2152.22 2409.02 2696.71 3019.01

Road 14112.71 17231.18 19287.21 21590.47 24170.93

UFC Grant 6510.18 7521.90 8701.41 11757.50

Basic Grant 6510.18 7521.90 8701.41 11757.50

Vandazhi 66397.74 78149.52 90867.76 107287.81 110211.85

514


General Sector 23071.05 26995.32 32843.92 39707.40 47745.99

SCP 3160.22 3697.76 4498.88 5439.03 6540.14

TSP 317.21 371.17 451.58 545.95 656.48




Non Road 2607.66 3183.87 3563.77 3989.35 4466.16

Road 18659.61 22782.80 25501.24 28546.58 31958.42

UFC Grant 6807.16 7865.03 9098.35 12293.84

Basic Grant 6807.16 7865.03 9098.35 12293.84

Vaniyamkulam 73468.70 86639.17 100708.76 118673.50 123456.73


General Sector 24880.50 29112.55 35419.85 42821.63 51490.68

SCP 4643.38 5433.19 6610.31 7991.68 9609.57

TSP 12.76 14.93 18.16 21.96 26.40




Non Road 2114.70 2581.98 2890.06 3235.19 3621.86

Road 23333.00 28488.86 31888.16 35696.21 39962.57

UFC Grant 6771.40 7823.71 9050.55 12229.26

Basic Grant 6771.40 7823.71 9050.55 12229.26

Vellinezhi 36459.19 42693.34 49983.24 59470.69 60851.03


General Sector 14856.42 17383.42 21149.58 25569.26 30745.65

SCP 2396.53 2804.17 3411.69 4124.65 4959.66

TSP 80.79 94.53 115.01 139.05 167.20




Non Road 2081.73 2541.73 2845.00 3184.75 3565.39

Road 5909.89 7215.79 8076.78 9041.31 10121.91

UFC Grant 4078.67 4712.52 5451.49 7366.14

Basic Grant 4078.67 4712.52 5451.49 7366.14

Vilayoor 57567.85 68079.64 78602.31 92108.21 94664.05


General Sector 16203.15 18959.22 23066.78 27887.11 33532.73

SCP 2187.32 2559.37 3113.87 3764.58 4526.70

TSP 47.62 55.73 67.80 81.97 98.56




Non Road 1453.92 1775.19 1987.01 2224.30 2490.14

515


UFC Grant 5512.36 6369.01 7367.74 9955.41

Basic Grant 5512.36 6369.01 7367.74 9955.41

Block Panchayat 916142.96 1071538.04 1293837.44 1554062.07 1858145.06

Alathur 82496.02 96492.12 116349.74 139584.13 166722.60


General Sector 63773.04 74620.52 90787.22 109759.27 131979.57

SCP 9186.41 10748.97 13077.76 15810.65 19011.45

TSP 273.44 319.95 389.27 470.62 565.90




Non Road 4238.79 5175.43 5792.96 6484.75 7259.80

Road 0.00 0.00 0.00 0.00 0.00

Attappadi 60482.30 70877.65 85454.86 102510.44 122431.41


General Sector 44406.18 51959.45 63216.58 76427.12 91899.46

SCP 865.74 1013.00 1232.47 1490.02 1791.67

TSP 8450.12 9887.44 12029.58 14543.43 17487.68




Non Road 4419.87 5396.52 6040.44 6761.78 7569.94

Road 0.00 0.00 0.00 0.00 0.00

Chittoor 72411.95 84710.61 102115.27 122477.62 146259.37


General Sector 55182.60 64568.88 78557.88 94974.33 114201.47

SCP 7569.73 8857.30 10776.26 13028.20 15665.70

TSP 1289.83 1509.22 1836.20 2219.92 2669.33




Non Road 3971.91 4849.58 5428.23 6076.47 6802.72

Road 0.00 0.00 0.00 0.00 0.00

Kollamgode 64647.73 75564.04 91404.44 109958.51 131651.72


General Sector 47615.60 55714.77 67785.51 81950.83 98541.42

SCP 10513.09 12301.31 14966.42 18093.99 21757.04

TSP 1769.43 2070.40 2518.95 3045.34 3661.86




Non Road 1564.68 1910.42 2138.37 2393.74 2679.83

Road 0.00 0.00 0.00 0.00 0.00

516

Fifth State Finance Commission Appendix 10.1Kuzhalmannam 63304.70 74062.88 89425.88 107409.76 128424.55


General Sector 45390.69 53111.42 64618.13 78121.55 93936.93

SCP 11844.59 13859.29 16861.94 20385.62 24512.60

TSP 44.04 51.54 62.70 75.80 91.15




Non Road 2894.07 3533.57 3955.19 4427.52 4956.69

Road 0.00 0.00 0.00 0.00 0.00

Malampuzha 66706.49 77915.31 94386.30 113688.28 136265.90


General Sector 54891.12 64227.82 78142.93 94472.66 113598.25

SCP 7103.41 8311.66 10112.40 12225.62 14700.64

TSP 976.63 1142.74 1390.32 1680.86 2021.14




Non Road 490.23 598.56 669.98 749.98 839.62

Road 0.00 0.00 0.00 0.00 0.00

Mannarkkad 106744.99 124870.46 150867.25 181305.51 216880.63


General Sector 89387.87 104592.29 127252.46 153844.74 184989.95

SCP 7231.82 8461.92 10295.21 12446.63 14966.40

TSP 786.68 920.49 1119.92 1353.95 1628.06




Non Road 4323.14 5278.42 5908.24 6613.80 7404.27

Road 0.00 0.00 0.00 0.00 0.00

Nenmara 81798.82 95654.31 115638.47 139041.60 166399.41


General Sector 66921.41 78304.41 95269.24 115177.91 138495.19

SCP 7645.42 8945.86 10884.01 13158.47 15822.34

TSP 662.50 775.19 943.14 1140.23 1371.06




Non Road 2684.17 3277.29 3668.34 4106.41 4597.20

Road 0.00 0.00 0.00 0.00 0.00

Ottappalam 75236.52 87939.39 106195.69 127567.39 152541.92


General Sector 58620.12 68591.11 83451.53 100890.62 121315.50

SCP 9442.10 11048.16 13441.77 16250.73 19540.62

517





Non Road 2586.81 3158.42 3535.28 3957.46 4430.45

Road 0.00 0.00 0.00 0.00 0.00

Palakkad 62204.37 72760.64 87832.23 105473.51 126086.35


General Sector 47628.79 55730.21 67804.29 81973.53 98568.72

SCP 8371.97 9796.00 11918.33 14408.94 17325.96

TSP 82.89 96.99 118.00 142.66 171.54




Non Road 2795.26 3412.92 3820.15 4276.35 4787.45

Road 0.00 0.00 0.00 0.00 0.00

Pattambi 64406.06 75355.74 90792.29 108848.88 129934.27


General Sector 48249.69 56456.72 68688.21 83042.16 99853.69

SCP 8221.45 9619.87 11704.04 14149.87 17014.44

TSP 93.59 109.51 133.24 161.08 193.70




Non Road 3836.26 4683.96 5242.85 5868.94 6570.39

Road 0.00 0.00 0.00 0.00 0.00

Sreekrishnapuram 51332.91 60095.46 72429.47 86858.61 103709.88


General Sector 39104.35 45755.80 55668.90 67302.18 80927.22

SCP 6043.76 7071.78 8603.89 10401.87 12507.69

TSP 171.28 200.42 243.84 294.80 354.48




Non Road 3291.45 4018.76 4498.28 5035.46 5637.29

Road 0.00 0.00 0.00 0.00 0.00

Thrithala 64370.09 75239.44 90945.56 109337.82 130837.02


General Sector 48857.05 57167.39 69552.84 84087.48 101110.63

SCP 10091.55 11808.08 14366.32 17368.49 20884.67

TSP 108.58 127.05 154.58 186.88 224.71




518


Road 0.00 0.00 0.00 0.00 0.00


Palakkad 1004016.67 1180444.51 1415726.46 1690495.32 2010873.77


General Sector 710028.51 830800.78 1010795.71 1222024.39 1469418.00

SCP 104131.04 121843.21 148240.82 179219.10 215501.24

TSP 14783.34 17297.92 21045.55 25443.50 30594.42




Non Road 114406.33 139686.54 156353.96 175025.61 195944.40

Road 28410.11 34687.85 38826.81 43463.48 48658.16

Municipality 1183621.54 1388215.20 1617816.46 1950095.74 1726997.61

Cherplassery 114926.55 132417.83 155832.95 191925.88 153205.75


General Sector 47723.06 55840.51 67938.49 82135.78 98763.82

SCP 5856.67 6852.86 8337.54 10079.86 12120.49

TSP 103.47 121.07 147.30 178.08 214.13



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 2595.04 3168.47 3546.53 3970.05 4444.55

Road 3125.42 3816.05 4271.38 4781.46 5352.93

UFC Grant 34293.15 39622.27 45835.94 61933.88

Basic Grant 34293.15 39622.27 45835.94 61933.88

Chittoor Thathamangalam 124648.88 147179.13 170898.33 204377.63 187424.98


General Sector 39498.89 46217.45 56230.57 67981.23 81743.73

SCP 5438.54 6363.60 7742.29 9360.22 11255.16

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 27772.52 33909.38 37955.45 42488.06 47566.17

UFC Grant 23646.44 27321.08 31605.64 42705.79

Basic Grant 23646.44 27321.08 31605.64 42705.79

Mannarkkadu 115202.27 133199.96 155950.90 190917.52 153451.58


General Sector 43333.20 50703.96 61689.09 74580.43 89678.92

SCP 3974.37 4650.39 5657.91 6840.26 8225.04

TSP 154.50 180.77 219.94 265.90 319.73

519



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 4947.42 6040.65 6761.42 7568.86 8473.48

Road 9049.52 11049.19 12367.58 13844.50 15499.17

UFC Grant 33173.82 38329.00 44339.86 59912.36

Basic Grant 33173.82 38329.00 44339.86 59912.36

Ottappalam 193542.12 228356.43 265464.10 317890.27 291253.48


General Sector 65445.67 76577.65 93168.38 112638.03 135441.11

SCP 6753.88 7902.68 9614.81 11624.04 13977.28

TSP 126.15 147.61 179.58 217.11 261.07




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 47962.62 58560.86 65548.35 73376.08 82145.87

UFC Grant 37079.56 42841.69 49560.23 66966.17

Basic Grant 37079.56 42841.69 49560.23 66966.17

Palakkad 353964.36 415956.11 485233.08 585505.50 518489.79


General Sector 128004.24 149777.12 182226.68 220307.08 264907.30

SCP 14270.31 16697.62 20315.20 24560.52 29532.69

TSP 301.90 353.26 429.79 519.61 624.80




Non Road 2393.48 2922.36 3271.06 3661.68 4099.32

Road 85238.85 104073.97 116492.09 130403.47 145989.09

UFC Grant 77838.30 89934.30 104038.04 140576.99

Basic Grant 77838.30 89934.30 104038.04 140576.99

Pattambi 76527.16 87929.64 103508.58 127063.68 104918.17


General Sector 31604.86 36980.68 44992.63 54394.86 65406.87

SCP 4919.77 5756.60 7003.78 8467.38 10181.56

TSP 52.44 61.36 74.66 90.26 108.53



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 3349.77 4089.96 4577.97 5124.67 5737.16

Road 2131.54 2602.54 2913.08 3260.96 3650.70

UFC Grant 21050.79 24322.07 28136.32 38018.01

520


Shornur 204810.20 243176.10 280928.51 332415.24 318253.85


General Sector 54063.06 63258.91 76964.11 93047.50 111884.57

SCP 10521.31 12310.93 14978.12 18108.14 21774.05

TSP 124.73 145.95 177.57 214.67 258.13




Non Road 8242.23 10063.51 11264.29 12609.46 14116.52

Road 82207.76 100373.09 112349.63 125766.32 140797.72

UFC Grant 31228.96 36081.91 41740.38 56399.92

Basic Grant 31228.96 36081.91 41740.38 56399.92

Pathanamthitta

Grama Panchayat 2566911.69 3014574.55 3511398.78 4155217.71 4257188.93

Anicadu 40261.53 47508.77 54904.07 64500.22 65523.84


General Sector 11546.59 13510.60 16437.71 19872.74 23895.89

SCP 1510.37 1767.28 2150.17 2599.49 3125.75

TSP 72.29 84.58 102.91 124.41 149.60




Non Road 1044.35 1275.12 1427.27 1597.71 1788.67

Road 14468.44 17665.51 19773.37 22134.69 24780.19

UFC Grant 4256.58 4918.08 5689.28 7687.46

Basic Grant 4256.58 4918.08 5689.28 7687.46

Aranmula 60448.20 71049.19 82902.73 98155.31 101538.66


General Sector 20804.49 24343.23 29617.25 35806.45 43055.31

SCP 5890.12 6892.00 8385.16 10137.44 12189.72

TSP 61.23 71.65 87.17 105.38 126.72




Non Road 3132.11 3824.21 4280.51 4791.68 5364.38

Road 14043.38 17146.53 19192.46 21484.41 24052.19

UFC Grant 6050.64 6990.95 8087.20 10927.56

Basic Grant 6050.64 6990.95 8087.20 10927.56

Aruvappulam 78276.02 91219.07 107900.41 129498.66 134463.88


General Sector 44500.87 52070.24 63351.38 76590.09 92095.43

SCP 2145.65 2510.61 3054.54 3692.86 4440.46

TSP 175.19 204.99 249.40 301.52 362.56

521




Non Road 775.02 946.27 1059.18 1185.67 1327.38

Road 7336.51 8957.65 10026.47 11223.83 12565.28

UFC Grant 8551.19 9880.09 11429.39 15443.59

Basic Grant 8551.19 9880.09 11429.39 15443.59

Ayiroor 57335.87 67927.24 78268.17 91478.24 94336.23


General Sector 16187.39 18940.78 23044.35 27859.99 33500.12

SCP 913.37 1068.73 1300.27 1571.99 1890.23

TSP 34.87 40.80 49.64 60.01 72.16




Non Road 857.29 1046.73 1171.62 1311.54 1468.29

Road 25060.22 30597.75 34248.67 38338.62 42920.79

UFC Grant 5232.21 6045.32 6993.29 9449.45

Basic Grant 5232.21 6045.32 6993.29 9449.45

Chenneerkara 45984.27 54222.84 62889.82 74045.79 76164.94


General Sector 14005.15 16387.36 19937.72 24104.16 28983.94

SCP 3088.78 3614.17 4397.19 5316.08 6392.30

TSP 21.26 24.88 30.27 36.59 44.00




Non Road 2095.88 2559.01 2864.35 3206.41 3589.63

Road 14319.84 17484.08 19570.28 21907.35 24525.68

UFC Grant 4562.05 5271.02 6097.57 8239.14

Basic Grant 4562.05 5271.02 6097.57 8239.14

Cherukole 26330.09 30822.62 35822.30 42506.56 41835.20


General Sector 9281.10 10859.76 13212.56 15973.62 19207.41

SCP 585.10 684.62 832.95 1007.01 1210.88

TSP 40.82 47.76 58.11 70.26 84.48




Non Road 1406.89 1717.77 1922.73 2152.34 2409.59

Road 5288.50 6457.10 7227.56 8090.67 9057.65

UFC Grant 3563.55 4117.35 4762.99 6435.84

Basic Grant 3563.55 4117.35 4762.99 6435.84

Chittar 40587.02 47400.73 55077.43 64997.78 66871.71

522


General Sector 14597.21 17080.13 20780.58 25123.15 30209.22

SCP 2102.28 2459.86 2992.80 3618.21 4350.70

TSP 671.84 786.12 956.44 1156.31 1390.39



Special Grant 1500.00 1500.00 1500.00 1500.00 1500.00


Non Road 2040.37 2491.22 2788.48 3121.47 3494.55

Road 8550.88 10440.35 11686.10 13081.64 14645.14

UFC Grant 4075.23 4708.54 5446.89 7359.93

Basic Grant 4075.23 4708.54 5446.89 7359.93

Elanthoor 42650.49 50472.26 58231.74 68172.37 70165.87


General Sector 11114.52 13005.05 15822.62 19129.12 23001.73

SCP 2177.12 2547.43 3099.34 3747.02 4505.58

TSP 49.33 57.72 70.22 84.89 102.08




Non Road 1322.09 1614.23 1806.84 2022.61 2264.35

Road 17047.77 20814.79 23298.42 26080.69 29197.82

UFC Grant 4007.54 4630.33 5356.42 7237.68

Basic Grant 4007.54 4630.33 5356.42 7237.68

Enadimangalam 43776.87 51170.87 59934.67 71443.97 72309.31


General Sector 17175.80 20097.32 24451.45 29561.13 35545.66

SCP 3595.64 4207.24 5118.75 6188.43 7441.25

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 2114.36 2581.57 2889.60 3234.67 3621.28

Road 6398.60 7812.49 8744.67 9788.95 10958.91

UFC Grant 5293.46 6116.10 7075.17 9560.08

Basic Grant 5293.46 6116.10 7075.17 9560.08

Erathu 55902.94 65869.96 76574.50 90309.07 93431.37


General Sector 18405.12 21535.74 26201.51 31676.91 38089.76

SCP 3881.39 4541.59 5525.54 6680.23 8032.61

TSP 114.81 134.34 163.44 197.60 237.60




523


Road 14271.82 17425.45 19504.66 21833.89 24443.44

UFC Grant 5405.03 6245.00 7224.28 9761.57

Basic Grant 5405.03 6245.00 7224.28 9761.57

Eraviperoor 52236.22 61457.21 71431.59 84357.79 86243.93


General Sector 17162.49 20081.74 24432.50 29538.22 35518.11

SCP 3287.78 3847.02 4680.49 5658.58 6804.14

TSP 101.20 118.42 144.07 174.18 209.44




Non Road 1006.13 1228.45 1375.03 1539.24 1723.20

Road 15570.01 19010.50 21278.83 23819.93 26666.85

UFC Grant 5534.75 6394.89 7397.67 9995.86

Basic Grant 5534.75 6394.89 7397.67 9995.86

Ezhamkulam 79580.35 94128.01 108869.31 127651.47 132499.99


General Sector 23225.84 27176.44 33064.28 39973.82 48066.34

SCP 4126.31 4828.18 5874.22 7101.77 8539.49

TSP 68.89 80.60 98.07 118.56 142.56




Non Road 4303.84 5254.86 5881.87 6584.28 7371.22

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7122.39 8229.26 9519.69 12863.17

Basic Grant 7122.39 8229.26 9519.69 12863.17

Ezhumattoor 43553.91 51066.99 59418.69 70431.78 70572.41


General Sector 15694.62 18364.20 22342.85 27011.89 32480.33

SCP 1511.22 1768.28 2151.38 2600.96 3127.51

TSP 74.84 87.57 106.54 128.80 154.88




Non Road 556.06 678.93 759.94 850.69 952.37

Road 11132.19 13592.06 15213.87 17030.69 19066.18

UFC Grant 5342.92 6173.25 7141.28 9649.41

Basic Grant 5342.92 6173.25 7141.28 9649.41

Kadampanadu 56413.99 66211.77 77182.76 91471.19 93187.50


General Sector 19658.42 23002.22 27985.70 33833.95 40683.49

SCP 4284.50 5013.27 6099.40 7374.01 8866.85

524





Non Road 3738.47 4564.56 5109.20 5719.34 6402.90

Road 11557.82 14111.74 15795.55 17681.84 19795.15

UFC Grant 6284.18 7260.78 8399.34 11349.33

Basic Grant 6284.18 7260.78 8399.34 11349.33

Kadapra 39810.67 46695.72 54431.69 64545.90 65447.77


General Sector 14469.22 16930.36 20598.36 24902.85 29944.33

SCP 2321.69 2716.60 3305.15 3995.84 4804.78

TSP 26.36 30.85 37.53 45.37 54.56




Non Road 770.27 940.48 1052.70 1178.41 1319.25

Road 9716.38 11863.39 13278.93 14864.69 16641.30

UFC Grant 4581.61 5293.62 6123.72 8274.47

Basic Grant 4581.61 5293.62 6123.72 8274.47

Kalanjoor 77243.78 90983.76 105845.18 124909.03 129343.74


General Sector 27150.60 31768.78 38651.56 46728.68 56188.71

SCP 4381.45 5126.71 6237.42 7540.87 9067.49

TSP 75.69 88.56 107.75 130.27 156.64




Non Road 409.88 500.45 560.17 627.06 702.01

Road 24855.65 30347.97 33969.09 38025.65 42570.42

UFC Grant 7462.35 8622.05 9974.07 13477.13

Basic Grant 7462.35 8622.05 9974.07 13477.13

Kallooppara 41369.01 48765.57 56491.50 66497.98 67838.72


General Sector 13011.35 15224.52 18522.94 22393.73 26927.25

SCP 1627.73 1904.60 2317.24 2801.48 3368.63

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 1183.58 1445.11 1617.54 1810.70 2027.12

Road 13689.93 16714.97 18709.41 20943.67 23446.82

UFC Grant 4327.80 5000.37 5784.47 7816.08

Basic Grant 4327.80 5000.37 5784.47 7816.08

525

Fifth State Finance Commission Appendix 10.1Kaviyoor 45237.62 53568.50 61833.01 72357.98 75001.54


General Sector 12022.29 14067.22 17114.91 20691.46 24880.36

SCP 2439.90 2854.91 3473.44 4199.29 5049.42

TSP 64.63 75.63 92.01 111.24 133.76




Non Road 1276.31 1558.33 1744.27 1952.57 2185.94

Road 18468.42 22549.36 25239.95 28254.09 31630.97

UFC Grant 4017.21 4641.51 5369.35 7255.16

Basic Grant 4017.21 4641.51 5369.35 7255.16

Kodumon 61507.86 72188.07 84419.18 100182.62 103637.65


General Sector 22614.68 26461.32 32194.23 38921.94 46801.52

SCP 6098.47 7135.79 8681.78 10496.04 12620.91

TSP 56.13 65.68 79.90 96.60 116.16




Non Road 1348.05 1645.92 1842.31 2062.32 2308.81

Road 14251.94 17401.17 19477.48 21803.46 24409.38

UFC Grant 6278.40 7254.10 8391.62 11338.90

Basic Grant 6278.40 7254.10 8391.62 11338.90

Koipram 56747.55 66863.63 77616.12 91483.15 93960.72


General Sector 18318.32 21434.17 26077.93 31527.51 37910.11

SCP 3205.29 3750.50 4563.05 5516.60 6633.42

TSP 97.80 114.44 139.23 168.32 202.40




Non Road 2952.52 3604.94 4035.08 4516.95 5056.81

Road 16504.51 20151.49 22555.97 25249.59 28267.38

UFC Grant 5740.08 6632.12 7672.11 10366.68

Basic Grant 5740.08 6632.12 7672.11 10366.68

Konni 67093.00 79069.11 91824.93 108230.05 111563.92


General Sector 22567.39 26405.99 32126.91 38840.56 46703.66

SCP 3371.98 3945.53 4800.34 5803.48 6978.37

TSP 64.63 75.63 92.01 111.24 133.76




526


Road 21359.44 26079.20 29190.98 32676.94 36582.43

UFC Grant 6620.70 7649.60 8849.13 11957.10

Basic Grant 6620.70 7649.60 8849.13 11957.10

Kottanadu 36029.05 42359.18 49099.03 57956.28 58144.60


General Sector 11233.79 13144.60 15992.41 19334.39 23248.55

SCP 1502.72 1758.33 2139.27 2586.32 3109.91

TSP 32.32 37.81 46.01 55.62 66.88




Non Road 986.36 1204.31 1348.01 1508.99 1689.34

Road 10652.02 13005.78 14557.63 16296.09 18243.77

UFC Grant 4257.44 4919.08 5690.44 7689.02

Basic Grant 4257.44 4919.08 5690.44 7689.02

Kottangal 39997.97 47102.51 54594.70 64341.24 65331.25


General Sector 13181.73 15423.87 18765.49 22686.96 27279.84

SCP 1143.84 1338.40 1628.36 1968.65 2367.19

TSP 34.87 40.80 49.64 60.01 72.16




Non Road 1584.72 1934.90 2165.77 2424.40 2714.16

Road 12174.95 14865.23 16638.95 18625.96 20852.11

UFC Grant 4351.23 5027.44 5815.80 7858.40

Basic Grant 4351.23 5027.44 5815.80 7858.40

Kozhencherry 25500.93 30064.22 34824.85 40987.20 41838.88


General Sector 7965.83 9320.78 11340.15 13709.93 16485.45

SCP 1037.53 1214.01 1477.03 1785.69 2147.19

TSP 33.17 38.81 47.22 57.08 68.64




Non Road 1329.49 1623.27 1816.95 2033.93 2277.03

Road 7889.99 9633.43 10782.90 12070.58 13513.24

UFC Grant 2654.04 3066.49 3547.35 4793.24

Basic Grant 2654.04 3066.49 3547.35 4793.24

Kulanada 52598.28 61964.43 72016.47 84939.92 87650.94


General Sector 17227.10 20157.34 24524.48 29649.42 35651.82

SCP 3606.70 4220.18 5134.49 6207.46 7464.13

527





Non Road 2198.45 2684.23 3004.52 3363.31 3765.29

Road 15384.45 18783.93 21025.23 23536.04 26349.04

UFC Grant 5181.76 5987.04 6925.87 9358.35

Basic Grant 5181.76 5987.04 6925.87 9358.35

Kunnanthanam 38357.73 44829.17 52420.50 62454.65 62623.13


General Sector 14890.47 17423.27 21198.06 25627.87 30816.13

SCP 2429.69 2842.97 3458.91 4181.73 5028.30

TSP 49.33 57.72 70.22 84.89 102.08




Non Road 1863.98 2275.86 2547.42 2851.63 3192.45

Road 5854.20 7147.80 8000.68 8956.11 10026.53

UFC Grant 4861.23 5616.70 6497.45 8779.47

Basic Grant 4861.23 5616.70 6497.45 8779.47

Kuttoor 43044.23 50630.09 58745.62 69342.25 70162.00


General Sector 13492.45 15787.45 19207.84 23221.76 27922.90

SCP 2370.16 2773.32 3374.16 4079.27 4905.10

TSP 40.82 47.76 58.11 70.26 84.48




Non Road 1041.80 1272.01 1423.79 1593.81 1784.30

Road 12879.59 15725.58 17601.95 19703.96 22058.95

UFC Grant 4842.67 5595.25 6472.65 8745.95

Basic Grant 4842.67 5595.25 6472.65 8745.95

Malayalappuzha 36363.51 42592.80 49698.95 59036.39 59540.36


General Sector 13839.59 16193.63 19702.02 23819.21 28641.30

SCP 1809.73 2117.55 2576.33 3114.71 3745.27

TSP 36.57 42.79 52.06 62.94 75.68




Non Road 3018.63 3685.66 4125.43 4618.08 5170.03

Road 5725.21 6990.30 7824.39 8758.77 9805.60

UFC Grant 4371.72 5051.11 5843.17 7895.39

Basic Grant 4371.72 5051.11 5843.17 7895.39

528

Fifth State Finance Commission Appendix 10.1Mallappally 41205.80 48685.84 56328.08 66123.08 68196.91


General Sector 12718.06 14881.34 18105.42 21888.96 26320.28

SCP 1360.70 1592.14 1937.09 2341.89 2815.99

TSP 151.38 177.13 215.50 260.53 313.28




Non Road 1525.41 1862.48 2084.71 2333.67 2612.59

Road 14779.85 18045.73 20198.95 22611.09 25313.53

UFC Grant 3908.90 4516.37 5224.58 7059.54

Basic Grant 3908.90 4516.37 5224.58 7059.54

Mallappuzhassery 23338.91 27223.05 31837.45 38004.18 37579.03


General Sector 8677.51 10153.51 12353.29 14934.79 17958.28

SCP 1767.21 2067.80 2515.79 3041.52 3657.27

TSP 17.86 20.90 25.42 30.74 36.96




Non Road 1683.58 2055.59 2300.87 2575.64 2883.47

Road 2422.20 2957.44 3310.32 3705.63 4148.52

UFC Grant 3212.92 3712.23 4294.35 5802.60

Basic Grant 3212.92 3712.23 4294.35 5802.60

Mezhuveli 44586.23 52855.26 61001.83 71305.79 74461.90


General Sector 11534.36 13496.30 16420.31 19851.70 23870.60

SCP 2833.65 3315.64 4033.98 4876.98 5864.30

TSP 26.36 30.85 37.53 45.37 54.56




Non Road 5710.17 6971.94 7803.83 8735.76 9779.84

Road 14407.78 17591.45 19690.46 22041.88 24676.29

UFC Grant 3690.38 4263.89 4932.51 6664.89

Basic Grant 3690.38 4263.89 4932.51 6664.89

Mylapra 21532.14 25249.48 29354.57 34779.46 34735.52


General Sector 7275.43 8512.94 10357.29 12521.68 15056.64

SCP 1022.22 1196.10 1455.24 1759.34 2115.51

TSP 15.31 17.91 21.79 26.35 31.68




529


Road 5506.43 6723.18 7525.39 8424.06 9430.90

UFC Grant 2679.10 3095.45 3580.85 4838.50

Basic Grant 2679.10 3095.45 3580.85 4838.50

Naranamoozhi 39512.14 46112.71 53647.84 63373.49 65368.66


General Sector 14872.01 17401.67 21171.78 25596.11 30777.93

SCP 1226.33 1434.92 1745.80 2110.62 2537.91

TSP 1448.29 1694.64 2061.79 2492.64 2997.27



Special Grant 1500.00 1500.00 1500.00 1500.00 1500.00


Non Road 1259.37 1537.65 1721.12 1926.66 2156.93

Road 8475.87 10348.77 11583.58 12966.89 14516.67

UFC Grant 3930.83 4541.71 5253.89 7099.15

Basic Grant 3930.83 4541.71 5253.89 7099.15

Naranganam 39742.50 46770.52 54197.91 63908.35 64499.41


General Sector 12544.59 14678.36 17858.46 21590.39 25961.27

SCP 1399.82 1637.92 1992.78 2409.21 2896.95

TSP 122.46 143.29 174.34 210.77 253.44




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 7662.97 9356.25 10472.64 11723.27 13124.42

UFC Grant 4503.07 5202.87 6018.73 8132.62

Basic Grant 4503.07 5202.87 6018.73 8132.62

Nedumpram 31074.88 36685.20 42340.37 49691.12 50323.85


General Sector 8756.79 10246.28 12466.16 15071.24 18122.35

SCP 838.53 981.16 1193.73 1443.19 1735.35

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 171.12 208.93 233.86 261.79 293.07

Road 12198.11 14893.50 16670.60 18661.39 20891.77

UFC Grant 3322.76 3839.13 4441.15 6000.95

Basic Grant 3322.76 3839.13 4441.15 6000.95

Niranam 26167.04 30483.17 35640.94 42590.96 41657.96


General Sector 10021.74 11726.39 14266.94 17248.34 20740.20

530


TSP 12.76 14.93 18.16 21.96 26.40




Non Road 1345.98 1643.41 1839.50 2059.17 2305.28

Road 2878.52 3514.58 3933.94 4403.73 4930.05

UFC Grant 3813.97 4406.68 5097.70 6888.10

Basic Grant 3813.97 4406.68 5097.70 6888.10

Omallur 37960.89 44664.85 51843.15 61185.82 62165.54


General Sector 12160.35 14228.77 17311.46 20929.09 25166.09

SCP 2050.40 2399.16 2918.95 3528.93 4243.34

TSP 38.27 44.78 54.48 65.87 79.20




Non Road 1871.20 2284.67 2557.28 2862.67 3204.81

Road 10482.39 12798.67 14325.81 16036.58 17953.25

UFC Grant 4160.89 4807.52 5561.39 7514.64

Basic Grant 4160.89 4807.52 5561.39 7514.64

Pallickal (PTA) 75895.75 88669.70 104105.98 124277.82 126800.82


General Sector 31518.38 36879.49 44869.52 54246.03 65227.90

SCP 6795.83 7951.77 9674.54 11696.25 14064.11

TSP 99.50 116.43 141.65 171.25 205.92




Non Road 3861.53 4714.80 5277.37 5907.59 6613.66

Road 9438.50 11524.11 12899.17 14439.58 16165.37

UFC Grant 8858.62 10235.31 11840.31 15998.82

Basic Grant 8858.62 10235.31 11840.31 15998.82

Pandalam Thekkekara 44466.72 52362.26 60831.00 71764.04 73669.59


General Sector 13922.90 16291.11 19820.62 23962.59 28813.71

SCP 3376.23 3950.51 4806.40 5810.80 6987.17

TSP 31.47 36.82 44.80 54.16 65.12




Non Road 980.79 1197.52 1340.41 1500.48 1679.81

Road 13740.50 16776.72 18778.52 21021.04 23533.44

UFC Grant 4547.94 5254.71 6078.71 8213.65

531


Peringara 38892.71 45488.49 53135.90 63235.18 63428.71


General Sector 15333.45 17941.59 21828.67 26390.27 31732.87

SCP 1798.67 2104.62 2560.59 3095.68 3722.39

TSP 29.77 34.83 42.37 51.23 61.60




Non Road 765.29 934.40 1045.89 1170.79 1310.72

Road 7643.08 9331.97 10445.46 11692.84 13090.36

UFC Grant 4880.43 5638.88 6523.11 8814.14

Basic Grant 4880.43 5638.88 6523.11 8814.14

Pramadom 57597.08 67328.60 78870.61 94017.20 95254.62


General Sector 24164.33 28274.56 34400.31 41589.03 50008.56

SCP 3171.27 3710.69 4514.62 5458.06 6563.02

TSP 165.83 194.04 236.08 285.42 343.20




Non Road 2583.40 3154.25 3530.62 3952.24 4424.61

Road 8609.12 10511.47 11765.70 13170.75 14744.90

UFC Grant 6924.80 8000.95 9255.58 12506.30

Basic Grant 6924.80 8000.95 9255.58 12506.30

Puramattom 52361.65 62471.69 71478.48 82718.87 86824.54


General Sector 10300.28 12052.30 14663.46 17727.73 21316.63

SCP 1540.14 1802.11 2192.54 2650.72 3187.35

TSP 19.56 22.89 27.85 33.66 40.48




Non Road 1943.17 2372.55 2655.64 2972.78 3328.08

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 3716.63 4294.22 4967.60 6712.30

Basic Grant 3716.63 4294.22 4967.60 6712.30

Ranni 27052.26 31680.34 36923.37 43847.87 43906.18


General Sector 10182.45 11914.44 14495.73 17524.94 21072.79

SCP 962.69 1126.44 1370.49 1656.88 1992.31

TSP 90.15 105.48 128.33 155.15 186.56



532


Non Road 1661.01 2028.04 2270.02 2541.11 2844.82

Road 4943.85 6036.29 6756.54 7563.40 8467.37

UFC Grant 3374.68 3899.13 4510.55 6094.73

Basic Grant 3374.68 3899.13 4510.55 6094.73

Ranni Angadi 31222.93 36524.46 42627.98 50703.65 50706.43


General Sector 12716.73 14879.79 18103.53 21886.67 26317.53

SCP 688.85 806.02 980.65 1185.58 1425.59

TSP 28.06 32.84 39.95 48.30 58.08




Non Road 657.11 802.31 898.04 1005.28 1125.43

Road 6306.37 7699.88 8618.63 9647.86 10800.95

UFC Grant 3965.83 4582.14 5300.66 7162.35

Basic Grant 3965.83 4582.14 5300.66 7162.35

Ranni Pazhavangadi 50744.61 59474.20 69497.45 82555.45 84238.53


General Sector 21280.55 24900.27 30294.97 36625.79 44040.52

SCP 1574.16 1841.91 2240.97 2709.27 3257.75

TSP 124.16 145.28 176.76 213.70 256.96




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 6483.27 7915.87 8860.39 9918.49 11103.93

UFC Grant 5700.90 6586.86 7619.74 10295.93

Basic Grant 5700.90 6586.86 7619.74 10295.93

Ranni Perunad 58799.39 68804.16 80163.51 94758.02 98287.08


General Sector 23535.78 27539.10 33505.51 40507.24 48707.76

SCP 1980.66 2317.57 2819.67 3408.91 4099.03

TSP 1005.22 1176.20 1431.02 1730.07 2080.31



Special Grant 1500.00 1500.00 1500.00 1500.00 1500.00


Non Road 2676.76 3268.23 3658.20 4095.06 4584.49

Road 12621.88 15410.93 17249.76 19309.71 21617.58

UFC Grant 5670.47 6551.70 7579.07 10240.97

Basic Grant 5670.47 6551.70 7579.07 10240.97

Seethathodu 139854.60 162572.10 192577.58 231297.67 241680.48


533


SCP 1199.96 1404.07 1708.27 2065.25 2483.35

TSP 108.01 126.38 153.76 185.89 223.52



Special Grant 1500.00 1500.00 1500.00 1500.00 1500.00


Non Road 2231.60 2724.71 3049.82 3414.03 3822.07

Road 8255.67 10079.91 11282.65 12630.01 14139.53

UFC Grant 14719.11 17006.55 19673.34 26582.96

Basic Grant 14719.11 17006.55 19673.34 26582.96

Thannithodu 98578.04 114945.16 135978.11 163114.06 170144.93


General Sector 58086.47 67966.69 82691.83 99972.16 120211.10

SCP 1146.39 1341.38 1632.00 1973.04 2372.47

TSP 55.28 64.68 78.69 95.14 114.40




Non Road 3904.65 4767.45 5336.31 5973.56 6687.51

Road 6977.08 8518.80 9535.27 10673.96 11949.69

UFC Grant 10406.79 12024.07 13909.57 18794.85

Basic Grant 10406.79 12024.07 13909.57 18794.85

Thottapuzhassery 29221.06 34247.91 39848.99 47253.04 47204.93


General Sector 10460.25 12239.49 14891.20 18003.06 21647.70

SCP 1067.30 1248.84 1519.40 1836.92 2208.79

TSP 28.91 33.83 41.16 49.77 59.84




Non Road 590.05 720.43 806.40 902.69 1010.58

Road 7103.24 8672.83 9707.67 10866.96 12165.76

UFC Grant 3652.80 4220.46 4882.28 6597.01

Basic Grant 3652.80 4220.46 4882.28 6597.01

Thumpamon 17992.66 21036.72 24478.24 29094.10 28541.40


General Sector 5525.38 6465.21 7865.92 9509.68 11434.87

SCP 1456.80 1704.59 2073.89 2507.28 3014.87

TSP 3.40 3.98 4.84 5.85 7.04




Non Road 682.25 833.01 932.40 1043.75 1168.49

534


UFC Grant 2499.98 2888.49 3341.43 4515.00

Basic Grant 2499.98 2888.49 3341.43 4515.00

Vadasserikkara 50917.64 59420.60 69240.61 81994.93 84000.11


General Sector 20544.93 24039.52 29247.74 35359.72 42518.15

SCP 2257.91 2641.97 3214.35 3886.07 4672.78

TSP 154.78 181.11 220.34 266.39 320.32



Special Grant 1500.00 1500.00 1500.00 1500.00 1500.00


Non Road 2357.53 2878.46 3221.92 3606.68 4037.75

Road 9316.04 11374.59 12731.81 14252.23 15955.63

UFC Grant 5416.74 6258.53 7239.93 9782.72

Basic Grant 5416.74 6258.53 7239.93 9782.72

Vallicode 39898.68 46720.28 54517.45 64778.80 65208.50


General Sector 14297.43 16729.35 20353.81 24607.19 29588.82

SCP 2854.06 3339.52 4063.04 4912.10 5906.54

TSP 45.92 53.73 65.38 79.04 95.04




Non Road 1559.46 1904.05 2131.24 2385.75 2670.89

Road 7882.60 9624.41 10772.80 12059.28 13500.58

UFC Grant 4857.25 5612.10 6492.14 8772.28

Basic Grant 4857.25 5612.10 6492.14 8772.28

Vechuchira 64056.37 75893.51 87661.45 102559.92 107073.24


General Sector 19524.16 22845.12 27794.57 33602.87 40405.63

SCP 1363.25 1595.13 1940.72 2346.28 2821.27

TSP 370.79 433.86 527.86 638.16 767.36




Non Road 2875.47 3510.86 3929.78 4399.07 4924.84

Road 25290.37 30878.75 34563.20 38690.71 43314.96

UFC Grant 5360.28 6193.30 7164.47 9680.76

Basic Grant 5360.28 6193.30 7164.47 9680.76

Block Panchayat 401302.05 469277.59 566352.66 679969.74 812715.04

Elanthur 33350.41 39019.63 47022.89 56385.25 67318.79


General Sector 25227.14 29518.15 35913.32 43418.22 52208.06

535


TSP 116.23 136.00 165.46 200.04 240.54




Non Road 1935.76 2363.51 2645.52 2961.45 3315.39

Road 0.00 0.00 0.00 0.00 0.00

Koipram 38055.03 44494.26 53599.98 64250.55 76686.93


General Sector 29348.40 34340.41 41780.34 50511.29 60737.09

SCP 3841.70 4495.16 5469.04 6611.92 7950.48

TSP 128.46 150.31 182.88 221.10 265.86




Non Road 2015.84 2461.28 2754.96 3083.95 3452.54

Road 0.00 0.00 0.00 0.00 0.00

Konni 71918.76 84041.37 101693.48 122371.94 146551.47


General Sector 61546.60 72015.37 87617.67 105927.36 127371.90

SCP 5173.77 6053.80 7365.37 8904.53 10707.21

TSP 200.95 235.13 286.08 345.86 415.88




Non Road 1385.92 1692.17 1894.08 2120.27 2373.68

Road 0.00 0.00 0.00 0.00 0.00

Mallappalli 38626.97 45221.50 54454.24 65251.94 77858.58


General Sector 29509.25 34528.63 42009.34 50788.14 61069.98

SCP 4004.99 4686.21 5701.49 6892.95 8288.40

TSP 160.88 188.25 229.04 276.90 332.95




Non Road 2697.20 3293.19 3686.14 4126.33 4619.51

Road 0.00 0.00 0.00 0.00 0.00

Pandalam 34540.81 40479.50 48587.02 58057.86 69103.62


General Sector 22984.72 26894.30 32721.01 39558.81 47567.33

SCP 5721.16 6694.31 8144.64 9846.65 11840.06

TSP 57.20 66.93 81.43 98.44 118.37



536


Non Road 3495.19 4267.52 4776.72 5347.15 5986.24

Road 0.00 0.00 0.00 0.00 0.00

Parakkode 70075.09 81912.55 99027.13 119069.79 142499.31


General Sector 53205.09 62255.00 75742.70 91570.85 110108.98

SCP 11054.53 12934.85 15737.22 19025.87 22877.57

TSP 171.90 201.13 244.71 295.85 355.74




Non Road 1988.30 2427.65 2717.31 3041.81 3405.37

Road 0.00 0.00 0.00 0.00 0.00

Pulikeezhu 26648.79 31156.65 37571.10 45076.48 53843.17


General Sector 20672.29 24188.54 29429.05 35578.91 42781.71

SCP 2941.94 3442.35 4188.14 5063.35 6088.40

TSP 53.83 62.99 76.64 92.65 111.41




Non Road 1231.58 1503.73 1683.15 1884.15 2109.34

Road 0.00 0.00 0.00 0.00 0.00

Ranni 88086.18 102952.12 124396.82 149505.92 178853.18


General Sector 74508.98 87182.59 106070.90 128236.82 154197.81

SCP 4452.03 5209.30 6337.91 7662.36 9213.57

TSP 1439.09 1683.87 2048.69 2476.81 2978.23




Non Road 2653.92 3240.36 3627.00 4060.13 4545.39

Road 0.00 0.00 0.00 0.00 0.00


Pathanamthitta 578185.01 685883.55 808799.27 951364.52 1116542.23


General Sector 317002.47 370922.99 451284.33 545590.42 656042.86

SCP 41225.44 48237.68 58688.49 70952.78 85316.86

TSP 2328.55 2724.62 3314.91 4007.64 4818.97




Non Road 46715.15 57037.73 63843.48 71467.61 80009.31

Road 153884.54 187888.20 210307.05 235421.73 263558.97

537

Fifth State Finance Commission Appendix 10.1Municipality 599866.42 706869.61 821097.92 982580.19 899249.96

Adoor 107323.83 126512.68 147197.76 176574.31 160644.32


General Sector 35740.89 41820.23 50880.68 61513.35 73966.47

SCP 5132.38 6005.37 7306.45 8833.30 10621.56

TSP 53.86 63.02 76.68 92.70 111.47




Non Road 4810.04 5872.90 6573.66 7358.68 8238.18

Road 27864.01 34021.09 38080.49 42628.03 47722.86

UFC Grant 21210.47 24506.56 28349.74 38306.39

Basic Grant 21210.47 24506.56 28349.74 38306.39

Pandalam 149006.12 173811.86 202901.68 245131.71 216133.93


General Sector 49584.84 58018.98 70588.92 85340.08 102616.81

SCP 10882.74 12733.84 15492.66 18730.20 22522.05

TSP 126.15 147.61 179.58 217.11 261.07



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 5493.72 6707.66 7508.02 8404.62 9409.13

Road 29265.34 35732.06 39995.62 44771.86 50122.92

UFC Grant 33117.26 38263.65 44264.26 59810.20

Basic Grant 33117.26 38263.65 44264.26 59810.20

Pathanamthitta 128325.28 151154.93 176044.91 211469.59 191856.38


General Sector 45431.88 53159.61 64676.76 78192.44 94022.16

SCP 4666.06 5459.73 6642.59 8030.71 9656.50

TSP 185.68 217.26 264.33 319.57 384.27




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 22790.60 27826.60 31146.88 34866.41 39033.59

UFC Grant 25756.42 29758.94 34425.82 46516.43

Basic Grant 25756.42 29758.94 34425.82 46516.43

Thiruvalla 215211.19 255390.14 294953.56 349404.59 330615.33


General Sector 59802.35 69974.42 85134.55 102925.34 123762.13

SCP 6361.26 7443.28 9055.88 10948.31 13164.75

TSP 335.92 393.06 478.22 578.15 695.20


538



Non Road 8383.67 10236.19 11457.58 12825.83 14358.76

Road 85238.85 104073.97 116492.09 130403.47 145989.09

UFC Grant 34649.31 40033.78 46311.99 62577.11

Basic Grant 34649.31 40033.78 46311.99 62577.11

Thiruvananthapuram

Grama Panchayat 4629931.65 5441278.15 6334844.81 7488720.18 7699464.40

Amboori 44067.88 51545.57 60240.60 71698.87 72136.88


General Sector 18100.38 21179.16 25767.68 31152.42 37459.09

SCP 739.03 864.73 1052.08 1271.94 1529.43

TSP 905.71 1059.77 1289.37 1558.82 1874.39




Non Road 2156.02 2632.43 2946.53 3298.40 3692.62

Road 7302.41 8916.02 9979.88 11171.67 12506.89

UFC Grant 5445.27 6291.49 7278.06 9834.24

Basic Grant 5445.27 6291.49 7278.06 9834.24

Anad 54795.39 63932.24 74964.55 89555.79 89905.00


General Sector 24253.70 28379.13 34527.54 41742.85 50193.51

SCP 2178.82 2549.42 3101.76 3749.94 4509.10

TSP 100.35 117.42 142.86 172.71 207.68




Non Road 2719.86 3320.86 3717.10 4161.00 4658.31

Road 6345.32 7747.44 8671.87 9707.45 10867.67

UFC Grant 7032.58 8125.49 9399.65 12700.96

Basic Grant 7032.58 8125.49 9399.65 12700.96

Andoorkkonam 64479.05 75992.47 88209.82 103943.03 106936.38


General Sector 20324.77 23781.91 28934.32 34980.80 42062.51

SCP 4152.68 4859.03 5911.75 7147.14 8594.05

TSP 110.56 129.36 157.39 190.28 228.80




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 16605.38 20274.65 22693.82 25403.90 28440.13

UFC Grant 6434.73 7434.73 8600.57 11621.24

Basic Grant 6434.73 7434.73 8600.57 11621.24

539

Fifth State Finance Commission Appendix 10.1Anjuthengu 28697.53 33392.67 39245.50 47046.63 46832.71


General Sector 13675.84 16002.04 19468.91 23537.39 28302.43

SCP 829.17 970.21 1180.41 1427.09 1715.99

TSP 23.81 27.86 33.90 40.98 49.28




Non Road 1440.98 1759.39 1969.32 2204.49 2467.97

Road 1988.91 2428.39 2718.15 3042.75 3406.41

UFC Grant 3933.96 4545.32 5258.08 7104.80

Basic Grant 3933.96 4545.32 5258.08 7104.80

Aruvikkara 63615.95 74658.05 87089.74 103250.73 105483.24


General Sector 25612.48 29969.04 36461.90 44081.44 53005.54

SCP 1860.75 2177.26 2648.97 3202.53 3850.87

TSP 131.82 154.24 187.66 226.87 272.80




Non Road 3358.77 4100.95 4590.28 5138.45 5752.59

Road 13581.67 16582.80 18561.46 20778.05 23261.41

UFC Grant 6986.10 8071.78 9337.52 12617.02

Basic Grant 6986.10 8071.78 9337.52 12617.02

Aryanad 73874.41 86679.17 101362.00 120317.26 124209.46


General Sector 31618.48 36996.63 45012.03 54418.31 65435.07

SCP 2346.35 2745.45 3340.26 4038.29 4855.82

TSP 489.85 573.17 697.35 843.08 1013.76




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 12785.83 15611.09 17473.81 19560.52 21898.36

UFC Grant 7661.29 8851.91 10239.98 13836.43

Basic Grant 7661.29 8851.91 10239.98 13836.43

Aryancode 46767.99 54600.08 64008.49 76416.18 76984.77


General Sector 20591.77 24094.33 29314.42 35440.33 42615.07

SCP 1956.85 2289.70 2785.77 3367.92 4049.75

TSP 60.38 70.65 85.96 103.92 124.96




540


Road 4861.46 5935.69 6643.93 7437.34 8326.24

UFC Grant 5863.99 6775.29 7837.72 10590.46

Basic Grant 5863.99 6775.29 7837.72 10590.46

Athiyannoor 55419.72 65127.54 75908.15 89846.88 92325.46


General Sector 20563.97 24061.79 29274.84 35392.48 42557.53

SCP 3060.72 3581.33 4357.23 5267.78 6334.22

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 2838.66 3465.92 3879.47 4342.75 4861.79

Road 13118.26 16016.98 17928.13 20069.09 22467.72

UFC Grant 5787.35 6686.74 7735.29 10452.06

Basic Grant 5787.35 6686.74 7735.29 10452.06

Azhoor 63545.67 74745.76 86864.06 102599.19 104638.83


General Sector 20329.34 23787.26 28940.83 34988.67 42071.98

SCP 4460.54 5219.25 6350.01 7676.99 9231.17

TSP 38.27 44.78 54.48 65.87 79.20




Non Road 2957.07 3610.48 4041.29 4523.90 5064.58

Road 17071.92 20844.28 23331.42 26117.64 29239.18

UFC Grant 6846.19 7910.13 9150.52 12364.34

Basic Grant 6846.19 7910.13 9150.52 12364.34

Balaramapuram 70272.61 82624.24 96246.16 113837.38 117088.42


General Sector 26207.13 30664.83 37308.44 45104.89 54236.18

SCP 3327.76 3893.79 4737.39 5727.37 6886.85

TSP 49.33 57.72 70.22 84.89 102.08




Non Road 2555.49 3120.17 3492.47 3909.54 4376.80

Road 18343.97 22397.41 25069.87 28063.70 31417.83

UFC Grant 7249.30 8375.89 9689.31 13092.36

Basic Grant 7249.30 8375.89 9689.31 13092.36

Chemmaruthy 74188.30 87413.98 101609.39 119831.07 123898.56


General Sector 23081.51 27007.55 32858.80 39725.40 47767.63

SCP 6485.42 7588.56 9232.64 11162.01 13421.71

541





Non Road 3241.89 3958.25 4430.55 4959.64 5552.41

Road 21661.75 26448.32 29604.13 33139.43 37100.21

UFC Grant 7202.34 8321.63 9626.55 13007.55

Basic Grant 7202.34 8321.63 9626.55 13007.55

Chenkal 63060.21 73695.70 86407.58 103064.64 104688.10


General Sector 27594.52 32288.21 39283.53 47492.71 57107.41

SCP 3177.23 3717.66 4523.10 5468.30 6575.34

TSP 53.58 62.69 76.27 92.21 110.88




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 6023.55 7354.56 8232.11 9215.18 10316.56

UFC Grant 7506.50 8673.05 10033.08 13556.86

Basic Grant 7506.50 8673.05 10033.08 13556.86

Cherunniyoor 36241.16 42335.34 49535.40 59058.87 59193.66


General Sector 12830.34 15012.71 18265.25 22082.19 26552.64

SCP 3783.59 4427.16 5386.31 6511.90 7830.21

TSP 45.07 52.74 64.17 77.57 93.28




Non Road 1136.03 1387.06 1552.57 1737.97 1945.69

Road 5818.97 7104.78 7952.53 8902.21 9966.19

UFC Grant 4625.72 5344.58 6182.67 8354.12

Basic Grant 4625.72 5344.58 6182.67 8354.12

Chirayinkeezhu 59328.63 69742.84 81319.20 96238.82 99305.75


General Sector 21370.98 25006.07 30423.70 36781.42 44227.66

SCP 4313.41 5047.10 6140.57 7423.78 8926.69

TSP 21.26 24.88 30.27 36.59 44.00




Non Road 1163.26 1420.30 1589.77 1779.62 1992.32

Road 16027.75 19569.37 21904.40 24520.20 27450.82

UFC Grant 6019.54 6955.02 8045.64 10871.40

Basic Grant 6019.54 6955.02 8045.64 10871.40

542

Fifth State Finance Commission Appendix 10.1Edava 52053.02 61236.24 70987.31 83747.47 84454.57


General Sector 16473.39 19275.43 23451.50 28352.22 34092.01

SCP 2103.13 2460.86 2994.01 3619.68 4352.46

TSP 48.47 56.72 69.01 83.43 100.32




Non Road 3680.77 4494.11 5030.34 5631.06 6304.08

Road 13510.36 16495.72 18464.00 20668.95 23139.27

UFC Grant 5948.08 6872.45 7950.12 10742.33

Basic Grant 5948.08 6872.45 7950.12 10742.33

Elakamon 44434.83 51820.31 60764.04 72623.38 72667.99


General Sector 17905.86 20951.55 25490.76 30817.63 37056.53

SCP 3540.36 4142.56 5040.06 6093.29 7326.85

TSP 17.01 19.90 24.21 29.27 35.20




Non Road 2842.58 3470.70 3884.82 4348.75 4868.50

Road 4247.74 5186.35 5805.19 6498.44 7275.12

UFC Grant 5817.81 6721.93 7776.00 10507.06

Basic Grant 5817.81 6721.93 7776.00 10507.06

Kadakkavoor 39227.68 45717.55 53717.02 64293.16 64668.72


General Sector 16320.80 19096.88 23234.27 28089.59 33776.21

SCP 3582.89 4192.32 5100.59 6166.48 7414.85

TSP 28.91 33.83 41.16 49.77 59.84




Non Road 3499.59 4272.89 4782.73 5353.88 5993.77

Road 2011.64 2456.15 2749.21 3077.52 3445.34

UFC Grant 5049.45 5834.17 6749.02 9119.40

Basic Grant 5049.45 5834.17 6749.02 9119.40

Kadinamkulam 86370.88 101480.10 118241.86 139962.86 143399.48


General Sector 33049.82 38671.43 47049.69 56881.78 68397.26

SCP 3329.46 3895.78 4739.81 5730.30 6890.37

TSP 89.30 104.48 127.12 153.69 184.80




543


Road 23212.10 28341.25 31722.93 35511.26 39755.51

UFC Grant 9198.49 10627.99 12294.57 16612.63

Basic Grant 9198.49 10627.99 12294.57 16612.63

Kallara (TVM) 71696.32 84906.43 98212.97 115026.52 120518.76


General Sector 22553.99 26390.32 32107.84 38817.50 46675.94

SCP 2460.31 2878.80 3502.50 4234.42 5091.66

TSP 60.38 70.65 85.96 103.92 124.96




Non Road 2143.08 2616.63 2928.85 3278.61 3670.46

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 5885.33 6799.94 7866.24 10629.00

Basic Grant 5885.33 6799.94 7866.24 10629.00

Kallikkadu 61902.60 73133.08 84884.45 99790.14 104454.98


General Sector 22697.26 26557.95 32311.79 39064.07 46972.43

SCP 746.68 873.69 1062.98 1285.11 1545.27

TSP 581.70 680.64 828.10 1001.16 1203.84




Non Road 2336.50 2852.80 3193.19 3574.52 4001.74

Road 21027.00 25673.31 28736.66 32168.36 36013.08

UFC Grant 5316.73 6142.98 7106.26 9602.10

Basic Grant 5316.73 6142.98 7106.26 9602.10

Kalliyoor 79633.20 93554.23 109119.21 129232.17 132971.04


General Sector 28888.95 33802.81 41126.27 49720.53 59786.24

SCP 5688.56 6656.16 8098.23 9790.54 11772.60

TSP 122.46 143.29 174.34 210.77 253.44




Non Road 2952.68 3605.13 4035.29 4517.18 5057.07

Road 19364.85 23643.87 26465.06 29625.50 33166.29

UFC Grant 8284.83 9572.35 11073.39 14962.55

Basic Grant 8284.83 9572.35 11073.39 14962.55

Kanjiramkulam 48714.57 53372.87 61703.81 72429.52 74269.30


General Sector 13804.23 16152.26 19651.69 23758.35 28568.13

SCP 1284.16 1502.59 1828.13 2210.15 2657.59

544





Non Road 2051.64 2504.98 2803.88 3138.72 3513.85

Road 15850.45 19352.90 21662.09 24248.96 27147.16

UFC Grant 4462.08 5155.52 5963.95 8058.59

Basic Grant 4462.08 5155.52 5963.95 8058.59

Karakulam 90174.96 105615.62 123472.27 146794.28 149377.52


General Sector 37082.32 43389.84 52790.34 63822.08 76742.59

SCP 3944.32 4615.23 5615.13 6788.54 8162.85

TSP 166.69 195.04 237.29 286.88 344.96




Non Road 3380.35 4127.30 4619.77 5171.46 5789.55

Road 17309.17 21133.95 23655.66 26480.60 29645.52

UFC Grant 10364.28 11974.95 13852.74 18718.06

Basic Grant 10364.28 11974.95 13852.74 18718.06

Karavaram 66179.84 77779.94 90654.63 107291.30 110326.48


General Sector 23774.87 27818.85 33845.87 40918.74 49202.56

SCP 4451.18 5208.30 6336.70 7660.89 9211.81

TSP 51.03 59.71 72.64 87.82 105.60




Non Road 2894.48 3534.07 3955.76 4428.15 4957.40

Road 16241.69 19830.60 22196.79 24847.51 27817.25

UFC Grant 6874.78 7943.16 9188.73 12415.97

Basic Grant 6874.78 7943.16 9188.73 12415.97

Karode 69016.94 81294.71 94407.17 111326.96 114310.80


General Sector 24629.89 28819.31 35063.08 42390.30 50972.04

SCP 1936.44 2265.82 2756.72 3332.80 4007.51

TSP 45.92 53.73 65.38 79.04 95.04




Non Road 1600.56 1954.23 2187.41 2448.63 2741.29

Road 21635.61 26416.40 29568.41 33099.44 37055.44

UFC Grant 7022.02 8113.29 9385.53 12681.89

Basic Grant 7022.02 8113.29 9385.53 12681.89

545

Fifth State Finance Commission Appendix 10.1Karumkulam 48204.83 56161.80 65984.21 78997.31 79243.31


General Sector 23230.06 27181.38 33070.28 39981.07 48075.07

SCP 1154.04 1350.34 1642.89 1986.21 2388.31

TSP 13.61 15.92 19.37 23.42 28.16




Non Road 1528.18 1865.86 2088.50 2337.90 2617.33

Road 5068.30 6188.24 6926.62 7753.79 8680.51

UFC Grant 6304.79 7284.59 8426.89 11386.56

Basic Grant 6304.79 7284.59 8426.89 11386.56

Kattakada 88537.17 104437.54 121284.38 142825.85 148212.50


General Sector 30736.21 35964.28 43756.03 52899.84 63609.19

SCP 3701.95 4331.63 5270.09 6371.39 7661.25

TSP 125.01 146.28 177.97 215.16 258.72




Non Road 3003.17 3666.77 4104.29 4594.42 5143.54

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8263.65 9547.87 11045.08 14924.29

Basic Grant 8263.65 9547.87 11045.08 14924.29

Kilimanoor 62327.65 74017.19 85256.23 99402.31 104145.17


General Sector 15433.31 18058.44 21970.84 26562.15 31939.54

SCP 3357.52 3928.62 4779.76 5778.60 6948.45

TSP 16.16 18.91 23.00 27.81 33.44




Non Road 2961.89 3616.38 4047.89 4531.28 5072.85

Road 27225.29 33241.22 37207.57 41650.87 46628.92

UFC Grant 4884.47 5643.54 6528.51 8821.43

Basic Grant 4884.47 5643.54 6528.51 8821.43

Kizhuvilam 79694.59 94215.72 109123.37 128087.86 133363.91


General Sector 23140.84 27076.98 32943.27 39827.52 47890.43

SCP 5660.50 6623.32 8058.28 9742.24 11714.52

TSP 29.77 34.83 42.37 51.23 61.60




546


Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7035.80 8129.21 9403.95 12706.78

Basic Grant 7035.80 8129.21 9403.95 12706.78

Kollayil 44954.13 52428.27 61590.76 73663.06 74410.62


General Sector 19528.86 22850.62 27801.26 33610.96 40415.35

SCP 3291.19 3851.00 4685.33 5664.43 6811.18

TSP 17.86 20.90 25.42 30.74 36.96




Non Road 1226.72 1497.79 1676.51 1876.71 2101.01

Road 5527.46 6748.85 7554.12 8456.23 9466.91

UFC Grant 5627.59 6502.16 7521.76 10163.53

Basic Grant 5627.59 6502.16 7521.76 10163.53

Kottukal 76849.62 90792.28 105305.03 123757.84 129100.21


General Sector 25725.46 30101.23 36622.74 44275.89 53239.35

SCP 3303.09 3864.93 4702.28 5684.93 6835.82

TSP 51.88 60.70 73.85 89.28 107.36




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 23587.01 28799.00 32235.30 36084.81 40397.61

UFC Grant 6763.15 7814.19 9039.53 12214.37

Basic Grant 6763.15 7814.19 9039.53 12214.37

Kulathoor 80172.83 94946.94 109842.14 128651.31 134905.44


General Sector 26223.74 30684.27 37332.09 45133.48 54270.55

SCP 1939.84 2269.80 2761.56 3338.65 4014.55

TSP 29.77 34.83 42.37 51.23 61.60




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6537.62 7553.61 8738.09 11807.05

Basic Grant 6537.62 7553.61 8738.09 11807.05

Kunnathukal 73093.05 85602.90 100197.45 119190.08 121946.52


General Sector 31185.39 36489.87 44395.48 53672.92 64538.78

SCP 3303.09 3864.93 4702.28 5684.93 6835.82

547





Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 10512.79 12835.79 14367.36 16083.09 18005.32

UFC Grant 8167.01 9436.21 10915.91 14749.76

Basic Grant 8167.01 9436.21 10915.91 14749.76

Kuttichal 41039.33 48217.64 56279.11 66666.53 68869.42


General Sector 15635.77 18295.34 22259.07 26910.61 32358.54

SCP 1387.91 1623.99 1975.83 2388.72 2872.31

TSP 1256.09 1469.75 1788.17 2161.85 2599.51




Non Road 2218.41 2708.61 3031.80 3393.85 3799.48

Road 9173.12 11200.09 12536.49 14033.59 15710.86

UFC Grant 4164.46 4811.64 5566.15 7521.08

Basic Grant 4164.46 4811.64 5566.15 7521.08

Madavoor (TVM) 59609.61 70707.67 81587.18 95303.29 99851.59


General Sector 16571.93 19390.73 23591.78 28521.81 34295.93

SCP 2586.18 3026.07 3681.68 4451.05 5352.14

TSP 17.01 19.90 24.21 29.27 35.20




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 21710.34 26507.64 29670.53 33213.76 37183.42

UFC Grant 4763.71 5504.02 6367.11 8603.35

Basic Grant 4763.71 5504.02 6367.11 8603.35

Malayinkeezh 67890.81 79631.83 92957.98 110296.89 112627.72


General Sector 26655.99 31190.04 37947.44 45877.42 55165.11

SCP 3234.21 3784.33 4604.21 5566.37 6693.26

TSP 100.35 117.42 142.86 172.71 207.68




Non Road 1245.69 1520.95 1702.43 1905.73 2133.50

Road 16112.13 19672.41 22019.72 24649.30 27595.34

UFC Grant 7525.33 8694.81 10058.25 13590.88

Basic Grant 7525.33 8694.81 10058.25 13590.88

548

Fifth State Finance Commission Appendix 10.1Manamboor 48902.68 57393.87 66848.35 79199.11 80335.57


General Sector 16748.18 19596.96 23842.69 28825.15 34660.68

SCP 3417.05 3998.27 4864.51 5881.06 7071.65

TSP 57.83 67.67 82.33 99.53 119.68




Non Road 1404.01 1714.25 1918.79 2147.93 2404.65

Road 12049.93 14712.59 16468.10 18434.70 20637.99

UFC Grant 5577.64 6444.44 7454.99 10073.31

Basic Grant 5577.64 6444.44 7454.99 10073.31

Mangalapuram 79055.10 93119.46 108368.25 127902.78 132693.49


General Sector 26663.45 31198.77 37958.05 45890.25 55180.54

SCP 5985.37 7003.45 8520.76 10301.37 12386.83

TSP 84.19 98.51 119.86 144.90 174.24




Non Road 3898.59 4760.06 5328.03 5964.30 6677.14

Road 21832.51 26656.81 29837.51 33400.68 37392.67

UFC Grant 7543.12 8715.36 10082.02 13623.00

Basic Grant 7543.12 8715.36 10082.02 13623.00

Manickal 79554.22 93633.93 108974.42 128717.87 132823.70


General Sector 28750.08 33640.32 40928.58 49481.53 59498.85

SCP 3949.42 4621.20 5622.39 6797.32 8173.41

TSP 111.41 130.36 158.60 191.74 230.56




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 19354.90 23631.73 26451.47 29610.28 33149.26

UFC Grant 7937.69 9171.26 10609.41 14335.61

Basic Grant 7937.69 9171.26 10609.41 14335.61

Maranalloor 76238.96 89575.34 104536.31 123821.62 127836.64


General Sector 29061.82 34005.09 41372.37 50018.07 60144.01

SCP 4641.68 5431.20 6607.89 7988.76 9606.05

TSP 110.56 129.36 157.39 190.28 228.80




549


Road 17303.49 21127.01 23647.89 26471.90 29635.79

UFC Grant 7763.03 8969.45 10375.95 14020.17

Basic Grant 7763.03 8969.45 10375.95 14020.17

Mudakkal 83659.34 98601.98 114640.64 135175.06 140214.00


General Sector 27393.66 32053.18 38997.58 47147.01 56691.72

SCP 6306.83 7379.59 8978.40 10854.64 13052.11

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 4468.10 5455.41 6106.35 6835.56 7652.54

Road 23818.58 29081.73 32551.77 36439.08 40794.22

UFC Grant 7923.61 9154.99 10590.58 14310.18

Basic Grant 7923.61 9154.99 10590.58 14310.18

Nagaroor 57174.31 67218.70 78384.03 92758.11 95847.32


General Sector 20528.35 24020.12 29224.13 35331.17 42483.82

SCP 4297.25 5028.19 6117.56 7395.97 8893.25

TSP 47.62 55.73 67.80 81.97 98.56




Non Road 2916.14 3560.52 3985.36 4461.29 4994.49

Road 13709.25 16738.56 18735.81 20973.23 23479.91

UFC Grant 5742.49 6634.91 7675.33 10371.04

Basic Grant 5742.49 6634.91 7675.33 10371.04

Nanniyode 61633.46 72368.48 84534.97 100230.21 103467.89


General Sector 23750.48 27790.32 33811.15 40876.76 49152.09

SCP 2317.44 2711.62 3299.10 3988.52 4795.98

TSP 1918.58 2244.92 2731.29 3302.06 3970.55




Non Road 2720.44 3321.57 3717.90 4161.89 4659.31

Road 13636.80 16650.10 18636.79 20862.38 23355.82

UFC Grant 6333.76 7318.07 8465.62 11438.88

Basic Grant 6333.76 7318.07 8465.62 11438.88

Navaikulam 89378.85 105411.48 122383.05 144128.19 149178.08


General Sector 28480.17 33324.50 40544.34 49016.99 58940.27

SCP 5921.58 6928.82 8429.96 10191.59 12254.84

550





Non Road 3224.92 3937.53 4407.36 4933.68 5523.34

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8505.64 9827.47 11368.52 15361.33

Basic Grant 8505.64 9827.47 11368.52 15361.33

Nellanad 52024.66 61134.37 71291.30 84405.05 86918.89


General Sector 19329.84 22617.75 27517.93 33268.43 40003.48

SCP 3194.24 3737.56 4547.31 5497.58 6610.54

TSP 47.62 55.73 67.80 81.97 98.56




Non Road 3432.21 4190.62 4690.64 5250.79 5878.36

Road 11365.18 13876.53 15532.28 17387.13 19465.21

UFC Grant 5368.79 6203.13 7175.85 9696.13

Basic Grant 5368.79 6203.13 7175.85 9696.13

Ottasekharamangalam 50676.72 59871.61 69299.31 81370.50 84052.16


General Sector 16005.82 18728.33 22785.87 27547.49 33124.37

SCP 1662.60 1945.40 2366.88 2861.49 3440.79

TSP 111.41 130.36 158.60 191.74 230.56




Non Road 1128.32 1377.64 1542.03 1726.17 1932.48

Road 18761.64 22907.37 25640.68 28702.67 32133.17

UFC Grant 4764.84 5505.33 6368.62 8605.38

Basic Grant 4764.84 5505.33 6368.62 8605.38

Ottoor 35681.25 41911.32 48736.72 57657.29 58375.89


General Sector 11510.04 13467.84 16385.68 19809.84 23820.26

SCP 2541.10 2973.33 3617.51 4373.47 5258.86

TSP 28.06 32.84 39.95 48.30 58.08




Non Road 1766.23 2156.52 2413.83 2702.09 3025.04

Road 8728.46 10657.17 11928.79 13353.32 14949.28

UFC Grant 4068.97 4701.31 5438.52 7348.63

Basic Grant 4068.97 4701.31 5438.52 7348.63

551

Fifth State Finance Commission Appendix 10.1Pallichal 85101.95 99809.40 116602.12 138408.43 141761.40


General Sector 33071.52 38696.82 47080.57 56919.12 68442.16

SCP 5310.97 6214.34 7560.69 9140.67 10991.16

TSP 65.48 76.62 93.22 112.70 135.52




Non Road 931.51 1137.34 1273.05 1425.08 1595.40

Road 20367.82 24868.47 27835.78 31159.91 34884.09

UFC Grant 9288.19 10731.64 12414.47 16774.64

Basic Grant 9288.19 10731.64 12414.47 16774.64

Pallickal (TVM) 40689.21 47890.29 55501.19 65440.57 66137.80


General Sector 12730.47 14895.86 18123.08 21910.31 26345.95

SCP 1711.08 2002.12 2435.89 2944.92 3541.11

TSP 31.47 36.82 44.80 54.16 65.12




Non Road 1651.03 2015.86 2256.39 2525.84 2827.73

Road 12089.65 14761.09 16522.38 18495.47 20706.02

UFC Grant 4570.17 5280.40 6108.42 8253.80

Basic Grant 4570.17 5280.40 6108.42 8253.80

Panavoor 54564.97 64452.71 74602.78 87614.74 90377.83


General Sector 16868.74 19738.03 24014.32 29032.66 34910.20

SCP 1688.97 1976.25 2404.41 2906.86 3495.35

TSP 562.14 657.75 800.26 967.49 1163.36




Non Road 4185.57 5110.45 5720.23 6403.34 7168.66

Road 17090.39 20866.83 23356.66 26145.90 29270.81

UFC Grant 5190.60 5997.26 6937.69 9374.32

Basic Grant 5190.60 5997.26 6937.69 9374.32

Pangode 76279.84 90218.79 104466.65 122556.01 127855.61


General Sector 23216.07 27165.01 33050.37 39956.99 48046.12

SCP 3416.20 3997.28 4863.30 5879.60 7069.89

TSP 802.81 939.37 1142.88 1381.71 1661.43




552


Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6596.20 7621.29 8816.39 11912.85

Basic Grant 6596.20 7621.29 8816.39 11912.85

Parassala 101002.66 118747.96 138322.26 163612.33 168186.66


General Sector 37732.76 44150.91 53716.30 64941.54 78088.68

SCP 4636.58 5425.23 6600.62 7979.97 9595.49

TSP 99.50 116.43 141.65 171.25 205.92




Non Road 1555.85 1899.65 2126.31 2380.23 2664.72

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 10464.25 12090.46 13986.37 18898.62

Basic Grant 10464.25 12090.46 13986.37 18898.62

Pazhayakunnummel 53508.91 62846.33 73419.90 87032.40 90071.88


General Sector 19968.48 23365.02 28427.10 34367.59 41325.16

SCP 4357.63 5098.84 6203.52 7499.89 9018.21

TSP 97.80 114.44 139.23 168.32 202.40




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 8637.54 10546.16 11804.53 13214.22 14793.56

UFC Grant 5395.01 6233.43 7210.89 9743.48

Basic Grant 5395.01 6233.43 7210.89 9743.48

Peringammala 95635.25 111990.92 131694.04 156969.45 164079.28


General Sector 45984.30 53806.00 65463.20 79143.22 95165.42

SCP 3044.56 3562.42 4334.23 5239.97 6300.78

TSP 2145.65 2510.61 3054.54 3692.86 4440.46




Non Road 4573.18 5583.71 6249.96 6996.33 7832.52

Road 14155.62 17283.56 19345.84 21656.10 24244.41

UFC Grant 9426.41 10891.33 12599.20 17024.25

Basic Grant 9426.41 10891.33 12599.20 17024.25

Perumkadavila 45662.24 53504.83 62503.56 74255.09 75527.96


General Sector 18788.49 21984.32 26747.27 32336.72 38883.16

SCP 1643.89 1923.51 2340.24 2829.29 3402.07

553





Non Road 1890.39 2308.10 2583.51 2892.03 3237.68

Road 9027.08 11021.78 12336.90 13810.16 15460.73

UFC Grant 5232.79 6046.00 6994.07 9450.51

Basic Grant 5232.79 6046.00 6994.07 9450.51

Poovachal 81761.07 95816.22 112050.56 133159.44 136279.61


General Sector 34540.59 40415.77 49171.94 59447.53 71482.43

SCP 3063.27 3584.32 4360.87 5272.17 6339.50

TSP 238.97 279.62 340.20 411.29 494.56




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 13496.15 16478.38 18444.58 20647.22 23114.94

UFC Grant 9049.03 10455.30 12094.80 16342.70

Basic Grant 9049.03 10455.30 12094.80 16342.70

Poovar 46211.73 54363.26 63078.55 74447.70 75412.74


General Sector 14887.73 17420.06 21194.15 25623.15 30810.45

SCP 2200.93 2575.29 3133.24 3788.00 4554.86

TSP 18.71 21.89 26.63 32.20 38.72




Non Road 1325.53 1618.43 1811.54 2027.87 2270.24

Road 13695.04 16721.22 18716.40 20951.49 23455.58

UFC Grant 5159.33 5961.12 6895.89 9317.84

Basic Grant 5159.33 5961.12 6895.89 9317.84

Pothencode 71305.20 84368.76 97601.86 114413.05 119172.60


General Sector 22013.39 25757.76 31338.24 37887.08 45557.15

SCP 2736.70 3202.20 3895.97 4710.12 5663.66

TSP 94.40 110.46 134.39 162.47 195.36




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 23824.26 29088.67 32559.54 36447.77 40803.95

UFC Grant 6196.90 7159.94 8282.69 11191.71

Basic Grant 6196.90 7159.94 8282.69 11191.71

554

Fifth State Finance Commission Appendix 10.1Pulimath 73670.61 86735.27 100937.37 119186.38 123211.45


General Sector 25455.13 29784.91 36237.88 43810.61 52679.88

SCP 4782.85 5596.39 6808.86 8231.73 9898.20

TSP 138.62 162.20 197.34 238.58 286.88




Non Road 2341.24 2858.58 3199.67 3581.77 4009.86

Road 21193.22 25876.26 28963.82 32422.65 36297.75

UFC Grant 7238.54 8363.45 9674.92 13072.92

Basic Grant 7238.54 8363.45 9674.92 13072.92

Pullampara 53003.57 62238.77 72448.43 85770.88 87077.71


General Sector 18378.93 21505.09 26164.22 31631.83 38035.55

SCP 3101.54 3629.10 4415.35 5338.03 6418.70

TSP 105.45 123.39 150.12 181.50 218.24




Non Road 2534.37 3094.39 3463.61 3877.23 4340.63

Road 12558.52 15333.56 17163.17 19212.78 21509.06

UFC Grant 5980.26 6909.63 7993.13 10800.46

Basic Grant 5980.26 6909.63 7993.13 10800.46

Thirupuram 39077.53 45906.55 53299.27 63006.07 63358.41


General Sector 13717.24 16050.48 19527.85 23608.63 28388.10

SCP 849.59 994.10 1209.47 1462.21 1758.23

TSP 51.03 59.71 72.64 87.82 105.60




Non Road 1009.26 1232.28 1379.32 1544.03 1728.57

Road 10873.64 13276.37 14860.51 16635.14 18623.34

UFC Grant 4607.26 5323.26 6158.00 8320.79

Basic Grant 4607.26 5323.26 6158.00 8320.79

Tholicode 58988.66 69433.11 80676.93 95222.57 97528.84


General Sector 20248.90 23693.14 28826.31 34850.22 41905.50

SCP 830.03 971.21 1181.62 1428.55 1717.75

TSP 1969.61 2304.63 2803.93 3389.88 4076.15




555


Road 15786.24 19274.50 21574.33 24150.72 27037.18

UFC Grant 6148.83 7104.39 8218.43 11104.89

Basic Grant 6148.83 7104.39 8218.43 11104.89

Uzhamalackal 40666.00 47458.62 55552.32 66303.47 66114.07


General Sector 17393.24 20351.74 24760.99 29935.36 35995.65

SCP 1290.96 1510.55 1837.81 2221.86 2671.67

TSP 99.50 116.43 141.65 171.25 205.92




Non Road 1545.33 1886.80 2111.93 2364.14 2646.69

Road 5682.59 6938.26 7766.14 8693.56 9732.61

UFC Grant 5368.35 6202.63 7175.26 9695.34

Basic Grant 5368.35 6202.63 7175.26 9695.34

Vakkom 32162.98 37656.95 43809.97 51998.43 51509.02


General Sector 10991.45 12861.04 15647.41 18917.29 22747.02

SCP 1550.34 1814.05 2207.07 2668.29 3208.47

TSP 16.16 18.91 23.00 27.81 33.44




Non Road 2353.12 2873.09 3215.91 3599.95 4030.21

Road 5717.54 6980.93 7813.90 8747.03 9792.46

UFC Grant 4225.40 4882.05 5647.61 7631.14

Basic Grant 4225.40 4882.05 5647.61 7631.14

Vamanapuram 59824.12 70913.76 81803.26 95607.42 99545.47


General Sector 17235.88 20167.61 24536.97 29664.53 35669.99

SCP 1634.54 1912.56 2326.93 2813.19 3382.71

TSP 32.32 37.81 46.01 55.62 66.88




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 21372.22 26094.81 29208.45 32696.50 36604.33

UFC Grant 5065.94 5853.22 6771.06 9149.17

Basic Grant 5065.94 5853.22 6771.06 9149.17

Vellanad 59562.74 69881.82 81552.72 96728.70 98822.74


General Sector 23975.95 28054.14 34132.14 41264.82 49618.71

SCP 1743.39 2039.94 2481.89 3000.54 3607.99

556





Non Road 3044.74 3717.53 4161.10 4658.02 5214.74

Road 12472.43 15228.45 17045.51 19081.07 21361.61

UFC Grant 6562.68 7582.56 8771.58 11852.31

Basic Grant 6562.68 7582.56 8771.58 11852.31

Vellarada 77322.36 90633.82 106031.11 126000.58 129396.46


General Sector 34080.87 39877.86 48517.49 58656.32 70531.04

SCP 1926.24 2253.88 2742.19 3315.23 3986.39

TSP 238.12 278.63 338.99 409.83 492.80




Non Road 5434.88 6635.82 7427.61 8314.61 9308.36

Road 12785.83 15611.09 17473.81 19560.52 21898.36

UFC Grant 8373.01 9674.23 11191.25 15121.80

Basic Grant 8373.01 9674.23 11191.25 15121.80

Vembayam 86756.06 102426.48 118728.26 139588.51 144481.26


General Sector 29207.31 34175.33 41579.49 50268.47 60445.10

SCP 2541.95 2974.33 3618.72 4374.93 5260.62

TSP 198.15 231.86 282.09 341.04 410.08




Non Road 5070.28 6190.66 6929.33 7756.82 8683.90

Road 27542.09 33628.03 37640.53 42135.54 47171.51

UFC Grant 8131.18 9394.82 10868.02 14685.06

Basic Grant 8131.18 9394.82 10868.02 14685.06

Venganoor 77777.19 91678.44 106575.99 125646.39 130337.61


General Sector 25784.39 30170.18 36706.62 44377.30 53361.30

SCP 5405.37 6324.80 7695.08 9303.14 11186.52

TSP 59.53 69.66 84.75 102.46 123.20




Non Road 2040.47 2491.34 2788.61 3121.63 3494.72

Road 24414.96 29809.91 33366.83 37351.47 41815.65

UFC Grant 7353.17 8495.90 9828.14 13279.95

Basic Grant 7353.17 8495.90 9828.14 13279.95

557

Fifth State Finance Commission Appendix 10.1Vettoor 42220.47 49753.53 57580.02 67771.95 68644.76


General Sector 12619.85 14766.43 17965.61 21719.93 26117.04

SCP 1732.34 2027.00 2466.15 2981.51 3585.11

TSP 39.97 46.77 56.90 68.79 82.72




Non Road 1289.14 1574.01 1761.82 1972.21 2207.93

Road 13939.39 17019.56 19050.34 21325.31 23874.08

UFC Grant 4615.69 5332.99 6169.26 8336.01

Basic Grant 4615.69 5332.99 6169.26 8336.01

Vilappil 82700.70 97746.94 113173.28 132850.96 137854.19


General Sector 27006.00 31599.58 38445.70 46479.80 55889.44

SCP 2257.91 2641.97 3214.35 3886.07 4672.78

TSP 200.70 234.84 285.72 345.43 415.36




Non Road 4351.08 5312.53 5946.42 6656.54 7452.12

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7499.55 8665.03 10023.79 13544.32

Basic Grant 7499.55 8665.03 10023.79 13544.32

Vilavoorkkal 64156.04 75566.54 87716.16 103420.79 105936.53


General Sector 22098.11 25856.88 31458.84 38032.87 45732.46

SCP 2193.27 2566.34 3122.34 3774.83 4539.02

TSP 57.83 67.67 82.33 99.53 119.68




Non Road 722.97 882.73 988.06 1106.05 1238.24

Road 21001.15 25641.74 28701.32 32128.81 35968.79

UFC Grant 6624.26 7653.71 8853.89 11963.52

Basic Grant 6624.26 7653.71 8853.89 11963.52

Vithura 86207.06 101441.07 118535.70 140276.64 147315.61


General Sector 34838.89 40764.80 49596.60 59960.93 72099.76

SCP 2381.22 2786.25 3389.90 4098.30 4927.98

TSP 2933.15 3432.07 4175.63 5048.23 6070.22




558


Road 19349.22 23624.79 26443.70 29601.59 33139.52

UFC Grant 7687.19 8881.82 10274.58 13883.19

Basic Grant 7687.19 8881.82 10274.58 13883.19

Block Panchayat 706115.39 825580.04 996930.33 1197518.60 1431919.31

Athiyannoor 46069.16 53815.48 64924.53 77924.93 93112.22


General Sector 36338.43 42519.42 51731.35 62541.79 75203.10

SCP 4735.79 5541.33 6741.87 8150.74 9800.82

TSP 64.54 75.51 91.88 111.07 133.56




Non Road 1556.68 1900.66 2127.45 2381.50 2666.14

Road 0.00 0.00 0.00 0.00 0.00

Chirayinkeezhu 54365.25 63724.45 76463.74 91343.50 108695.83


General Sector 37597.45 43992.59 53523.69 64708.67 77808.67

SCP 7414.38 8675.53 10555.11 12760.83 15344.21

TSP 58.42 68.36 83.17 100.55 120.90




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 0.00 0.00 0.00 0.00 0.00

Kilimanoor 71268.14 83343.77 100687.46 120993.70 144726.29


General Sector 54268.21 63498.96 77256.16 93400.59 112309.14

SCP 10488.42 12272.45 14931.31 18051.54 21706.00

TSP 187.19 219.03 266.48 322.17 387.39




Non Road 2675.00 3266.09 3655.80 4092.37 4581.48

Road 0.00 0.00 0.00 0.00 0.00

Nedumangad 52293.06 61101.07 73950.47 89003.88 106607.12


General Sector 44303.44 51839.23 63070.32 76250.30 91686.84

SCP 4071.60 4764.16 5796.33 7007.60 8426.26

TSP 416.89 487.80 593.49 717.51 862.77




Non Road 877.60 1071.52 1199.38 1342.60 1503.07

559


Nemom 79163.15 92445.97 111840.94 134559.47 161122.73


General Sector 64272.87 75205.36 91498.77 110619.52 133013.96

SCP 8884.79 10396.04 12648.37 15291.53 18387.24

TSP 254.17 297.41 361.84 437.46 526.02




Non Road 1046.73 1278.02 1430.51 1601.34 1792.73

Road 0.00 0.00 0.00 0.00 0.00

Parassala 62609.99 73367.88 88188.48 105510.19 125721.98


General Sector 48220.53 56422.60 68646.69 82991.98 99793.35

SCP 4913.53 5749.30 6994.90 8456.64 10168.66

TSP 107.36 125.62 152.84 184.77 222.18




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 0.00 0.00 0.00 0.00 0.00

Perumkadavila 71955.88 84083.04 101646.88 122215.34 146259.17


General Sector 60282.98 70536.81 85818.78 103752.56 124756.82

SCP 5089.86 5955.62 7245.92 8760.11 10533.56

TSP 726.73 850.35 1034.58 1250.78 1503.99




Non Road 1794.62 2191.17 2452.62 2745.51 3073.65

Road 0.00 0.00 0.00 0.00 0.00

Pothencode 50744.67 59230.45 71743.32 86406.26 103556.92


General Sector 40756.70 47689.21 58021.19 70146.04 84346.80

SCP 6888.25 8059.90 9806.10 11855.31 14255.36

TSP 149.87 175.37 213.36 257.95 310.17




Non Road 21.17 25.84 28.93 32.38 36.25

Road 0.00 0.00 0.00 0.00 0.00

Vamanapuram 84206.12 98498.15 118902.81 142786.58 170693.55


General Sector 66353.20 77639.55 94460.34 114199.97 137319.26

560


TSP 1878.93 2198.52 2674.84 3233.80 3888.47




Non Road 3794.96 4633.52 5186.39 5805.75 6499.64

Road 0.00 0.00 0.00 0.00 0.00

Varkala 48757.82 57006.44 68934.63 82904.80 99236.98


General Sector 37021.90 43319.14 52704.33 63718.10 76617.55

SCP 7867.66 9205.91 11200.40 13540.97 16282.29

TSP 105.52 123.47 150.22 181.62 218.38




Non Road 1422.79 1737.18 1944.46 2176.67 2436.82

Road 0.00 0.00 0.00 0.00 0.00

Vellanad 84682.15 98963.34 119647.07 143869.95 172186.52


General Sector 69612.42 81453.14 99100.16 119809.38 144064.28

SCP 5581.69 6531.11 7946.09 9606.61 11551.42

TSP 2705.98 3166.26 3852.23 4657.24 5600.08




Non Road 2148.55 2623.31 2936.32 3286.97 3679.83

Road 0.00 0.00 0.00 0.00 0.00


Thiruvananthapuram 764937.27 898637.04 1078695.17 1289038.80 1534369.56


General Sector 559028.14 654116.01 795831.78 962138.87 1156919.77

SCP 73642.07 86168.21 104836.76 126744.77 152403.71

TSP 6655.61 7787.70 9474.92 11454.92 13773.92




Non Road 66924.76 81713.03 91463.04 102385.48 114622.43

Road 30930.34 37764.97 42271.10 47319.07 52974.57

Municipality 667081.74 783799.62 916085.40 1105382.82 995931.81

Attingal 129492.07 152813.24 177486.00 212486.30 193522.00


General Sector 41014.42 47990.77 58388.08 70589.60 84880.16

SCP 5750.36 6728.47 8186.21 9896.90 11900.49

TSP 68.03 79.61 96.85 117.09 140.80

561




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 28210.37 34443.97 38553.83 43157.90 48316.06

UFC Grant 25251.87 29175.98 33751.44 45605.20

Basic Grant 25251.87 29175.98 33751.44 45605.20

Nedumangad 199348.85 234114.21 274095.59 330970.35 300928.25


General Sector 81573.42 95448.64 116127.81 140395.35 168817.79

SCP 8152.84 9539.60 11606.38 14031.80 16872.47

TSP 372.77 436.18 530.68 641.58 771.46




Non Road 13804.26 16854.57 18865.66 21118.58 23642.64

Road 30589.38 37348.68 41805.13 46797.46 52390.62

UFC Grant 40792.46 47131.57 54522.87 73671.71

Basic Grant 40792.46 47131.57 54522.87 73671.71

Neyyattinkara 210131.00 246321.53 288842.61 349983.81 313296.36


General Sector 86505.69 101219.87 123149.39 148884.24 179025.22

SCP 11015.98 12889.74 15682.33 18959.51 22797.78

TSP 185.68 217.26 264.33 319.57 384.27




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 25398.48 31010.75 34710.95 38856.11 43500.13

UFC Grant 45741.32 52849.48 61137.47 82609.42

Basic Grant 45741.32 52849.48 61137.47 82609.42

Varkala 128109.82 150550.65 175661.20 211942.36 188185.20


General Sector 43476.66 50871.82 61893.31 74827.33 89975.80

SCP 8341.36 9760.18 11874.75 14356.24 17262.60

TSP 189.93 222.24 270.39 326.89 393.07




Non Road 8053.59 9833.18 11006.48 12320.86 13793.44

Road 23600.65 28815.65 32253.94 36105.68 40420.97

UFC Grant 27956.15 32300.50 37365.95 50489.16

Basic Grant 27956.15 32300.50 37365.95 50489.16


562

Fifth State Finance Commission Appendix 10.1Thiruvananthapuram 2290475.73 2674767.17 3132094.97 3788481.77 3399784.31


General Sector 892518.11 1044330.93 1270587.68 1536105.78 1847083.82

SCP 127184.09 148817.46 181059.11 218895.52 263209.97

TSP 6269.13 7335.48 8924.72 10789.75 12974.09




Non Road 114406.33 139686.54 156353.96 175025.61 195944.40

Road 284129.50 346913.22 388306.96 434678.24 486630.30

UFC Grant 488696.55 564639.52 653187.79 882592.36

Basic Grant 488696.55 564639.52 653187.79 882592.36

Thrissur

Grama Panchayat 5167854.29 6078317.95 7070378.72 8354922.07 8556144.92

Adat 57307.33 67158.74 78390.33 93086.31 94396.25


General Sector 21630.01 25309.17 30792.46 37227.25 44763.74

SCP 3383.88 3959.47 4817.29 5823.98 7003.01

TSP 65.48 76.62 93.22 112.70 135.52




Non Road 1621.05 1979.25 2215.42 2479.98 2776.39

Road 12422.57 15167.57 16977.36 19004.78 21276.21

UFC Grant 6661.48 7696.72 8903.64 12030.75

Basic Grant 6661.48 7696.72 8903.64 12030.75

Alagappa Nagar 63551.62 75043.06 86834.36 101998.68 104803.59


General Sector 20016.39 23421.08 28495.32 34450.06 41424.32

SCP 1843.74 2157.36 2624.75 3173.25 3815.67

TSP 81.64 95.53 116.23 140.51 168.96




Non Road 1750.98 2137.89 2392.98 2678.75 2998.91

Road 22865.89 27918.53 31249.78 34981.60 39162.55

UFC Grant 6225.05 7192.46 8320.31 11242.55

Basic Grant 6225.05 7192.46 8320.31 11242.55

Aloor 90586.00 106789.96 123973.03 146054.46 150643.54


General Sector 30476.15 35659.99 43385.81 52452.26 63071.00

SCP 4236.87 4957.54 6031.60 7292.04 8768.29

TSP 50.18 58.71 71.43 86.36 103.84


563



Non Road 3206.64 3915.21 4382.37 4905.71 5492.04

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 8866.38 10244.27 11850.68 16012.84

Basic Grant 8866.38 10244.27 11850.68 16012.84

Annamanada 72088.80 85316.81 98643.52 115579.22 120278.08


General Sector 21689.46 25378.73 30877.09 37329.56 44886.76

SCP 2926.35 3424.11 4165.95 5036.52 6056.14

TSP 17.01 19.90 24.21 29.27 35.20




Non Road 1896.33 2315.36 2591.63 2901.12 3247.86

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6281.37 7257.53 8395.59 11344.26

Basic Grant 6281.37 7257.53 8395.59 11344.26

Anthikkad 38800.65 45356.06 52955.82 63041.11 62826.29


General Sector 14745.77 17253.95 20992.06 25378.82 30516.66

SCP 2010.43 2352.39 2862.05 3460.14 4160.62

TSP 46.77 54.73 66.59 80.50 96.80




Non Road 2455.49 2998.07 3355.80 3756.55 4205.53

Road 5766.41 7040.60 7880.69 8821.79 9876.16

UFC Grant 5046.50 5830.75 6745.08 9114.06

Basic Grant 5046.50 5830.75 6745.08 9114.06

Arimpoor 61866.23 72393.17 84383.04 100287.34 99883.07


General Sector 22406.77 26218.05 31898.25 38564.12 46371.26

SCP 3194.24 3737.56 4547.31 5497.58 6610.54

TSP 22.96 26.87 32.69 39.52 47.52




Non Road 2370.06 2893.77 3239.05 3625.86 4059.21

Road 12086.87 14757.69 16518.58 18491.21 20701.25

UFC Grant 7980.64 9220.88 10666.81 14413.17

Basic Grant 7980.64 9220.88 10666.81 14413.17

Athirappilly 106392.30 123990.68 146983.63 176548.36 185260.09


564


SCP 2044.45 2392.20 2910.47 3518.68 4231.02

TSP 1184.66 1386.16 1686.48 2038.90 2451.67




Non Road 2144.11 2617.89 2930.26 3280.19 3672.23

Road 7704.46 9406.90 10529.33 11786.74 13195.47

UFC Grant 10901.51 12595.67 14570.80 19688.32

Basic Grant 10901.51 12595.67 14570.80 19688.32

Avanoor 57801.27 68486.03 79094.13 92526.29 96568.12


General Sector 16342.10 19121.81 23264.60 28126.26 33820.30

SCP 2688.23 3145.48 3826.96 4626.69 5563.34

TSP 51.03 59.71 72.64 87.82 105.60




Non Road 1686.92 2059.68 2305.44 2580.75 2889.20

Road 23810.34 29071.67 32540.51 36426.47 40780.11

UFC Grant 4843.87 5596.64 6474.25 8748.11

Basic Grant 4843.87 5596.64 6474.25 8748.11

Avinissery 46604.68 54892.87 63623.86 74968.89 76225.09


General Sector 15473.20 18105.12 22027.63 26630.80 32022.10

SCP 1256.94 1470.74 1789.38 2163.32 2601.27

TSP 26.36 30.85 37.53 45.37 54.56




Non Road 1018.84 1243.97 1392.40 1558.68 1744.97

Road 15124.21 18466.19 20669.58 23137.92 25903.33

UFC Grant 5020.61 5800.84 6710.48 9067.31

Basic Grant 5020.61 5800.84 6710.48 9067.31

Chazhoor 55883.69 65448.31 76527.64 90994.98 92633.32


General Sector 21426.49 25071.02 30502.72 36876.95 44342.53

SCP 4197.75 4911.77 5975.91 7224.72 8687.33

TSP 28.06 32.84 39.95 48.30 58.08




Non Road 2376.31 2901.40 3247.60 3635.42 4069.92

Road 10344.87 12630.76 14137.87 15826.20 17717.72

565


Basic Grant 6414.53 7411.39 8573.57 11584.75

Chelakkara 92235.02 108633.17 126470.10 149305.69 155065.44


General Sector 33568.82 39278.71 47788.54 57775.04 69471.34

SCP 4981.00 5828.25 7090.95 8572.76 10308.28

TSP 78.24 91.55 111.38 134.66 161.92




Non Road 3008.46 3673.23 4111.52 4602.52 5152.60

Road 26708.17 32609.84 36500.85 40859.75 45743.25

UFC Grant 8751.77 10111.84 11697.48 15805.84

Basic Grant 8751.77 10111.84 11697.48 15805.84

Cherpu 71871.55 84508.68 98333.80 116247.77 118978.80


General Sector 24750.92 28960.93 35235.38 42598.62 51222.52

SCP 4353.38 5093.87 6197.47 7492.57 9009.41

TSP 110.56 129.36 157.39 190.28 228.80




Non Road 1718.26 2097.95 2348.27 2628.70 2942.88

Road 20124.04 24570.82 27502.62 30786.96 34466.56

UFC Grant 7624.96 8809.92 10191.41 13770.80

Basic Grant 7624.96 8809.92 10191.41 13770.80

Choondal 74171.60 87709.36 101353.99 118821.12 122577.63


General Sector 21888.66 25611.82 31160.68 37672.41 45299.02

SCP 2681.42 3137.52 3817.27 4614.98 5549.26

TSP 33.17 38.81 47.22 57.08 68.64




Non Road 2209.13 2697.27 3019.11 3379.65 3783.58

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6940.60 8019.22 9276.71 12534.85

Basic Grant 6940.60 8019.22 9276.71 12534.85

Chowwannur 38254.36 44963.64 52086.98 61483.41 61377.36


General Sector 11821.53 13832.32 16829.12 20345.95 24464.90

SCP 1376.86 1611.05 1960.09 2369.70 2849.43

TSP 23.81 27.86 33.90 40.98 49.28


566



Non Road 1269.52 1550.04 1734.99 1942.18 2174.31

Road 11081.05 13529.62 15143.97 16952.45 18978.58

UFC Grant 4645.66 5367.62 6209.32 8390.14

Basic Grant 4645.66 5367.62 6209.32 8390.14

Desamangalam 49296.87 58121.84 67565.23 79636.18 82747.11


General Sector 16877.09 19747.80 24026.20 29047.02 34927.47

SCP 2942.51 3443.01 4188.95 5064.33 6089.58

TSP 12.76 14.93 18.16 21.96 26.40




Non Road 1711.75 2090.00 2339.38 2618.74 2931.73

Road 15212.29 18573.73 20789.95 23272.67 26054.19

UFC Grant 4593.96 5307.89 6140.22 8296.78

Basic Grant 4593.96 5307.89 6140.22 8296.78

Edathuruthy 56606.58 66501.08 77538.73 91819.26 94308.02


General Sector 20205.38 23642.22 28764.36 34775.33 41815.44

SCP 4129.72 4832.16 5879.06 7107.62 8546.53

TSP 68.89 80.60 98.07 118.56 142.56




Non Road 1536.56 1876.09 2099.94 2350.72 2631.67

Road 14418.44 17604.46 19705.02 22058.18 24694.54

UFC Grant 5952.00 6876.98 7955.35 10749.41

Basic Grant 5952.00 6876.98 7955.35 10749.41

Edavilangu 35963.94 42042.54 49089.96 58437.16 58280.67


General Sector 14451.23 16909.32 20572.76 24871.90 29907.11

SCP 1100.46 1287.65 1566.62 1894.00 2277.43

TSP 57.83 67.67 82.33 99.53 119.68




Non Road 3028.87 3698.16 4139.42 4633.75 5187.57

Road 4607.16 5625.20 6296.40 7048.31 7890.71

UFC Grant 4659.14 5383.19 6227.33 8414.48

Basic Grant 4659.14 5383.19 6227.33 8414.48

Elavally 52385.15 61536.89 71492.70 84539.34 85256.13


567


SCP 1172.75 1372.23 1669.53 2018.41 2427.03

TSP 25.51 29.85 36.32 43.91 52.80




Non Road 1441.62 1760.17 1970.19 2205.47 2469.07

Road 14277.51 17432.39 19512.42 21842.58 24453.17

UFC Grant 6090.74 7037.28 8140.80 10999.98

Basic Grant 6090.74 7037.28 8140.80 10999.98

Engandiyur 43318.94 50818.02 59145.18 70080.71 70591.23


General Sector 16854.48 19721.34 23994.02 29008.11 34880.68

SCP 526.42 615.96 749.41 906.02 1089.44

TSP 38.27 44.78 54.48 65.87 79.20




Non Road 1233.57 1506.15 1685.86 1887.18 2112.74

Road 10613.52 12958.77 14505.01 16237.19 18177.83

UFC Grant 5147.94 5947.96 6880.66 9297.26

Basic Grant 5147.94 5947.96 6880.66 9297.26

Eriyad 77701.58 90987.15 106182.52 126172.54 127078.90


General Sector 31362.11 36696.64 44647.05 53977.07 64904.49

SCP 2172.86 2542.46 3093.29 3739.70 4496.78

TSP 61.23 71.65 87.17 105.38 126.72




Non Road 3011.71 3677.20 4115.96 4607.49 5158.17

Road 15342.99 18733.31 20968.58 23472.62 26278.04

UFC Grant 9433.27 10899.26 12608.37 17036.65

Basic Grant 9433.27 10899.26 12608.37 17036.65

Erumappetty 62429.87 73205.63 85444.65 101403.77 103261.32


General Sector 23054.36 26975.80 32820.17 39678.68 47711.46

SCP 4329.57 5066.01 6163.57 7451.59 8960.13

TSP 21.26 24.88 30.27 36.59 44.00




Non Road 1474.83 1800.72 2015.58 2256.28 2525.95

Road 14308.76 17470.55 19555.14 21890.40 24506.70

568


Basic Grant 7048.61 8144.00 9421.06 12729.90

Kadangode 71267.21 83897.43 97427.24 114949.59 117521.88


General Sector 23846.22 27902.34 33947.45 41041.54 49350.22

SCP 3450.22 4037.08 4911.73 5938.14 7140.29

TSP 28.91 33.83 41.16 49.77 59.84




Non Road 1591.98 1943.76 2175.69 2435.51 2726.60

Road 21896.72 26735.21 29925.26 33498.91 37502.65

UFC Grant 7492.62 8657.02 10014.53 13531.80

Basic Grant 7492.62 8657.02 10014.53 13531.80

Kadappuram 40480.13 47205.87 55131.47 65788.16 64483.14


General Sector 16764.76 19616.36 23866.29 28853.69 34695.00

SCP 585.95 685.62 834.16 1008.47 1212.64

TSP 19.56 22.89 27.85 33.66 40.48




Non Road 585.33 714.67 799.95 895.47 1002.50

Road 6713.13 8196.52 9174.53 10270.14 11497.61

UFC Grant 5792.21 6692.35 7741.78 10460.83

Basic Grant 5792.21 6692.35 7741.78 10460.83

Kadavallur 81899.11 96650.36 112117.08 131912.48 136601.06


General Sector 26199.25 30655.61 37297.22 45091.32 54219.86

SCP 4639.98 5429.21 6605.47 7985.83 9602.53

TSP 33.17 38.81 47.22 57.08 68.64




Non Road 1594.06 1946.29 2178.53 2438.68 2730.15

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7700.17 8896.83 10291.94 13906.64

Basic Grant 7700.17 8896.83 10291.94 13906.64

Kadukutty 51326.42 60426.93 70117.13 82695.09 84266.46


General Sector 16772.44 19625.35 23877.23 28866.92 34710.90

SCP 2346.35 2745.45 3340.26 4038.29 4855.82

TSP 36.57 42.79 52.06 62.94 75.68


569



Non Road 1377.81 1682.26 1882.99 2107.85 2359.78

Road 15797.60 19288.37 21589.87 24168.11 27056.64

UFC Grant 5493.37 6347.07 7342.36 9921.12

Basic Grant 5493.37 6347.07 7342.36 9921.12

Kaiparamba 67093.87 79230.68 91716.51 107745.42 110974.19


General Sector 21272.55 24890.90 30283.57 36612.01 44023.96

SCP 2240.05 2621.07 3188.93 3855.33 4635.82

TSP 23.81 27.86 33.90 40.98 49.28




Non Road 2105.52 2570.77 2877.51 3221.15 3606.13

Road 23793.00 29050.51 32516.82 36399.96 40750.42

UFC Grant 6469.02 7474.34 8646.40 11683.16

Basic Grant 6469.02 7474.34 8646.40 11683.16

Kaippamangalam 63210.50 74114.35 86434.10 102551.93 103939.83


General Sector 24057.51 28149.57 34248.24 41405.18 49787.49

SCP 2903.39 3397.24 4133.26 4997.00 6008.62

TSP 69.74 81.60 99.28 120.02 144.32




Non Road 3466.16 4232.08 4737.05 5302.74 5936.52

Road 12721.33 15532.35 17385.67 19461.85 21787.90

UFC Grant 7323.83 8461.99 9788.92 13226.96

Basic Grant 7323.83 8461.99 9788.92 13226.96

Kandanassery 55231.55 65241.25 75412.47 88512.47 90707.85


General Sector 16755.99 19606.10 23853.81 28838.60 34676.85

SCP 1559.70 1825.00 2220.39 2684.39 3227.83

TSP 29.77 34.83 42.37 51.23 61.60




Non Road 1030.18 1257.81 1407.90 1576.03 1764.39

Road 20920.46 25543.22 28591.04 32005.36 35830.59

UFC Grant 5471.32 6321.60 7312.89 9881.30

Basic Grant 5471.32 6321.60 7312.89 9881.30

Karalam 40059.04 46767.82 54706.44 65252.78 65026.28


570


SCP 2708.64 3169.36 3856.01 4661.82 5605.58

TSP 21.26 24.88 30.27 36.59 44.00




Non Road 935.84 1142.64 1278.98 1431.71 1602.83

Road 6517.65 7957.84 8907.37 9971.08 11162.81

UFC Grant 5282.00 6102.85 7059.84 9539.38

Basic Grant 5282.00 6102.85 7059.84 9539.38

Kattakambal 57041.88 67242.17 78054.55 91957.96 94770.25


General Sector 18491.85 21637.21 26324.97 31826.17 38269.24

SCP 3289.49 3849.01 4682.91 5661.51 6807.66

TSP 28.91 33.83 41.16 49.77 59.84




Non Road 2806.94 3427.18 3836.11 4294.22 4807.46

Road 17096.36 20874.12 23364.82 26155.02 29281.03

UFC Grant 5615.25 6487.89 7505.26 10141.23

Basic Grant 5615.25 6487.89 7505.26 10141.23

Kattur 35901.45 42092.17 49018.71 58128.11 58473.98


General Sector 12362.69 14465.52 17599.51 21277.33 25584.83

SCP 2274.92 2661.87 3238.57 3915.34 4707.98

TSP 18.71 21.89 26.63 32.20 38.72




Non Road 1044.70 1275.55 1427.75 1598.25 1789.27

Road 8398.87 10254.75 11478.35 12849.09 14384.79

UFC Grant 4323.28 4995.14 5778.43 7807.91

Basic Grant 4323.28 4995.14 5778.43 7807.91

Kodakara 49405.27 57525.35 67646.43 81062.42 81308.27


General Sector 22133.95 25898.82 31509.86 38094.56 45806.64

SCP 3336.26 3903.74 4749.49 5742.01 6904.45

TSP 25.51 29.85 36.32 43.91 52.80




Non Road 4391.57 5361.97 6001.76 6718.49 7521.47

Road 1759.33 2148.09 2404.40 2691.53 3013.21

571


Basic Grant 6505.54 7516.54 8695.22 11749.12

Kodassery 78924.66 93047.86 108165.24 127496.68 132415.30


General Sector 27018.67 31614.41 38463.74 46501.62 55915.67

SCP 4065.08 4756.53 5787.05 6996.38 8412.77

TSP 646.33 756.27 920.12 1112.40 1337.60




Non Road 4164.74 5085.02 5691.76 6371.47 7132.97

Road 22872.71 27926.86 31259.10 34992.03 39174.23

UFC Grant 7384.18 8531.73 9869.59 13335.96

Basic Grant 7384.18 8531.73 9869.59 13335.96

Kolazhy 50713.21 59299.94 69290.24 82488.07 82723.31


General Sector 20508.43 23996.81 29195.77 35296.89 42442.59

SCP 1986.62 2324.53 2828.15 3419.15 4111.35

TSP 50.18 58.71 71.43 86.36 103.84




Non Road 1324.92 1617.69 1810.71 2026.95 2269.20

Road 9410.37 11489.77 12860.73 14396.54 16117.20

UFC Grant 6386.14 7378.58 8535.62 11533.47

Basic Grant 6386.14 7378.58 8535.62 11533.47

Kondazhy 65641.99 77873.98 89951.65 105108.40 110797.20


General Sector 18670.58 21846.35 26579.41 32133.78 38639.13

SCP 3354.97 3925.63 4776.13 5774.21 6943.17

TSP 56.13 65.68 79.90 96.60 116.16




Non Road 1537.74 1877.53 2101.56 2352.52 2633.69

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 4985.63 5760.43 6663.72 9004.13

Basic Grant 4985.63 5760.43 6663.72 9004.13

Koratty 71674.64 84829.44 97974.45 114738.44 118810.40


General Sector 20570.47 24069.40 29284.10 35403.67 42570.99

SCP 2848.11 3332.56 4054.57 4901.86 5894.22

TSP 44.22 51.74 62.96 76.11 91.52


572



Non Road 2164.24 2642.47 2957.77 3310.99 3706.71

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6460.12 7464.06 8634.50 11667.08

Basic Grant 6460.12 7464.06 8634.50 11667.08

Kuzhoor 47362.26 55869.30 64665.73 76041.91 77650.98


General Sector 15002.58 17554.44 21357.65 25820.82 31048.13

SCP 1360.70 1592.14 1937.09 2341.89 2815.99

TSP 11.06 12.94 15.74 19.03 22.88




Non Road 2234.14 2727.82 3053.30 3417.93 3826.43

Road 15427.66 18836.69 21084.29 23602.16 26423.05

UFC Grant 4881.77 5640.43 6524.90 8816.56

Basic Grant 4881.77 5640.43 6524.90 8816.56

Madakkathara 55211.05 64976.33 75513.84 89149.72 91293.48


General Sector 19828.81 23201.59 28228.27 34127.21 41036.11

SCP 1832.69 2144.42 2609.01 3154.23 3792.79

TSP 34.02 39.80 48.43 58.55 70.40




Non Road 4392.06 5362.57 6002.44 6719.24 7522.32

Road 13365.45 16318.80 18265.96 20447.26 22891.09

UFC Grant 5772.65 6669.76 7715.64 10425.51

Basic Grant 5772.65 6669.76 7715.64 10425.51

Mala 78912.60 93301.57 107982.16 126693.50 131533.39


General Sector 23919.81 27988.45 34052.22 41168.20 49502.53

SCP 3811.65 4460.00 5426.26 6560.21 7888.29

TSP 35.72 41.79 50.85 61.47 73.92




Non Road 3366.60 4110.51 4600.98 5150.43 5766.00

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7094.32 8196.82 9482.16 12812.46

Basic Grant 7094.32 8196.82 9482.16 12812.46

Manaloor 63098.81 74179.35 86365.57 102142.77 104698.01


573


SCP 3457.02 4045.04 4921.41 5949.85 7154.37

TSP 21.26 24.88 30.27 36.59 44.00




Non Road 2853.56 3484.11 3899.84 4365.55 4887.31

Road 15972.62 19502.07 21829.06 24435.87 27356.41

UFC Grant 6653.62 7687.63 8893.13 12016.55

Basic Grant 6653.62 7687.63 8893.13 12016.55

Mathilakam 48808.57 57131.92 66720.73 79333.73 79957.35


General Sector 18938.84 22160.25 26961.32 32595.49 39194.31

SCP 2500.28 2925.57 3559.40 4303.21 5174.38

TSP 68.89 80.60 98.07 118.56 142.56




Non Road 2163.75 2641.87 2957.10 3310.23 3705.87

Road 8944.11 10920.48 12223.51 13683.24 15318.64

UFC Grant 5931.89 6853.74 7928.47 10713.09

Basic Grant 5931.89 6853.74 7928.47 10713.09

Mattathur 109130.45 128294.01 149569.07 176990.88 182590.19


General Sector 42323.31 49522.29 60251.41 72842.31 87588.92

SCP 4374.64 5118.75 6227.73 7529.16 9053.41

TSP 409.91 479.63 583.55 705.49 848.32




Non Road 3366.54 4110.44 4600.90 5150.34 5765.90

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 11078.98 12800.72 14808.01 20008.83

Basic Grant 11078.98 12800.72 14808.01 20008.83

Meloor 56168.98 66084.52 76779.92 90658.67 92511.64


General Sector 20075.51 23490.26 28579.48 34551.81 41546.67

SCP 1705.12 1995.16 2427.41 2934.67 3528.79

TSP 24.66 28.86 35.11 42.45 51.04




Non Road 1749.13 2135.63 2390.46 2675.92 2995.75

Road 16195.67 19774.40 22133.88 24777.09 27738.41

574


Basic Grant 6014.74 6949.47 8039.22 10862.73

Mulankunnathukavu 47483.72 56034.22 64932.37 76365.09 78652.46


General Sector 15570.64 18219.13 22166.35 26798.51 32223.76

SCP 1619.23 1894.65 2305.13 2786.84 3351.03

TSP 28.06 32.84 39.95 48.30 58.08




Non Road 3143.75 3838.43 4296.43 4809.50 5384.33

Road 14500.83 17705.06 19817.63 22184.24 24835.66

UFC Grant 4623.53 5342.06 6179.75 8350.18

Basic Grant 4623.53 5342.06 6179.75 8350.18

Mullassery 45520.02 53497.60 62245.65 73617.62 75053.75


General Sector 15955.51 18669.46 22714.25 27460.90 33020.25

SCP 2433.10 2846.95 3463.75 4187.58 5035.34

TSP 5.10 5.97 7.26 8.78 10.56




Non Road 2770.56 3382.77 3786.40 4238.57 4745.16

Road 10796.92 13182.70 14755.66 16517.77 18491.95

UFC Grant 4967.02 5738.92 6638.84 8970.52

Basic Grant 4967.02 5738.92 6638.84 8970.52

Mullurkkara 47988.25 56394.87 65639.45 77647.29 79260.31


General Sector 17730.33 20746.17 25240.87 30515.52 36693.26

SCP 1848.85 2163.33 2632.02 3182.04 3826.23

TSP 25.51 29.85 36.32 43.91 52.80




Non Road 2170.82 2650.50 2966.76 3321.05 3717.98

Road 12005.61 14658.47 16407.52 18366.89 20562.08

UFC Grant 5204.52 6013.33 6956.28 9399.44

Basic Grant 5204.52 6013.33 6956.28 9399.44

Muriyad 65403.45 76835.26 89629.93 106158.33 109279.20


General Sector 24333.04 28471.97 34640.48 41879.40 50357.70

SCP 4221.56 4939.63 6009.81 7265.70 8736.61

TSP 51.03 59.71 72.64 87.82 105.60


575



Non Road 1466.86 1790.99 2004.69 2244.09 2512.30

Road 16800.86 20513.33 22960.98 25702.96 28774.94

UFC Grant 6788.15 7843.07 9072.94 12259.52

Basic Grant 6788.15 7843.07 9072.94 12259.52

Nadathara 65136.50 76824.10 89025.18 104755.07 107472.04


General Sector 21595.97 25269.34 30744.00 37168.66 44693.29

SCP 1709.38 2000.13 2433.47 2941.99 3537.59

TSP 216.01 252.75 307.51 371.77 447.04




Non Road 3430.28 4188.26 4688.01 5247.85 5875.06

Road 20319.24 24809.15 27769.38 31085.58 34800.88

UFC Grant 6544.73 7561.82 8747.60 11819.90

Basic Grant 6544.73 7561.82 8747.60 11819.90

Nattika 34947.55 41019.91 47705.72 56479.09 56910.23


General Sector 12842.24 15026.65 18282.20 22102.68 26577.28

SCP 887.00 1037.88 1262.74 1526.62 1835.67

TSP 34.02 39.80 48.43 58.55 70.40




Non Road 1272.27 1553.40 1738.75 1946.39 2179.02

Road 8666.80 10581.89 11844.53 13258.99 14843.68

UFC Grant 4119.47 4759.66 5506.02 7439.83

Basic Grant 4119.47 4759.66 5506.02 7439.83

Nenmenikkara 39333.67 46111.81 53767.69 63798.69 64536.18


General Sector 14791.24 17307.15 21056.79 25457.08 30610.75

SCP 1884.57 2205.12 2682.87 3243.51 3900.15

TSP 35.72 41.79 50.85 61.47 73.92




Non Road 991.82 1210.98 1355.47 1517.34 1698.69

Road 9042.14 11040.17 12357.48 13833.20 15486.52

UFC Grant 4611.44 5328.09 6163.59 8328.35

Basic Grant 4611.44 5328.09 6163.59 8328.35

Orumanayoor 21453.64 25090.73 29243.08 34770.79 34472.83


576


SCP 970.35 1135.40 1381.39 1670.06 2008.15

TSP 19.56 22.89 27.85 33.66 40.48




Non Road 566.08 691.17 773.64 866.03 969.53

Road 4315.93 5269.61 5898.38 6602.76 7391.91

UFC Grant 2840.70 3282.16 3796.84 5130.35

Basic Grant 2840.70 3282.16 3796.84 5130.35

Padiyoor 34115.82 39758.66 46611.08 55739.91 55431.11


General Sector 14260.77 16686.46 20301.62 24544.10 29512.95

SCP 2003.63 2344.43 2852.36 3448.43 4146.54

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 469.99 573.85 642.32 719.02 804.96

Road 4716.27 5758.41 6445.51 7215.22 8077.58

UFC Grant 4624.06 5342.67 6180.46 8351.14

Basic Grant 4624.06 5342.67 6180.46 8351.14

Pananjery 150297.02 176091.87 206736.58 246132.55 256251.26


General Sector 73077.92 85508.11 104033.64 125773.83 151236.21

SCP 3260.57 3815.18 4641.74 5611.74 6747.82

TSP 1048.59 1226.95 1492.77 1804.72 2170.07




Non Road 3304.08 4034.18 4515.53 5054.77 5658.91

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 15090.24 17435.35 20169.40 27253.23

Basic Grant 15090.24 17435.35 20169.40 27253.23

Panjal 62951.39 74453.26 86289.27 101272.20 106094.30


General Sector 20283.55 23733.67 28875.63 34909.85 41977.20

SCP 3096.44 3623.12 4408.08 5329.25 6408.14

TSP 22.11 25.87 31.48 38.06 45.76




Non Road 3794.39 4632.84 5185.63 5804.89 6498.68

Road 21335.28 26049.71 29157.97 32639.99 36541.07

577


Basic Grant 5282.35 6103.26 7060.32 9540.02

Paralam 52621.44 61872.52 71902.81 84958.16 86398.07


General Sector 17606.06 20600.76 25063.96 30301.65 36436.08

SCP 2843.86 3327.58 4048.51 4894.54 5885.42

TSP 36.57 42.79 52.06 62.94 75.68




Non Road 2640.72 3224.24 3608.95 4039.93 4522.78

Road 13695.04 16721.22 18716.40 20951.49 23455.58

UFC Grant 5787.73 6687.18 7735.80 10452.75

Basic Grant 5787.73 6687.18 7735.80 10452.75

Parappukkara 76103.84 90143.87 104146.50 121889.74 127160.51


General Sector 21106.15 24696.19 30046.68 36325.62 43679.59

SCP 4297.25 5028.19 6117.56 7395.97 8893.25

TSP 36.57 42.79 52.06 62.94 75.68




Non Road 4700.31 5738.93 6423.70 7190.82 8050.25

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6429.33 7428.49 8593.35 11611.49

Basic Grant 6429.33 7428.49 8593.35 11611.49

Pariyaram (TSR) 47721.62 56134.63 65273.87 77114.42 78894.37


General Sector 17031.63 19928.63 24246.21 29313.01 35247.30

SCP 1910.93 2235.97 2720.40 3288.88 3954.71

TSP 84.19 98.51 119.86 144.90 174.24




Non Road 1959.61 2392.62 2678.11 2997.93 3356.23

Road 12953.18 15815.43 17702.53 19816.55 22184.99

UFC Grant 5048.80 5833.42 6748.16 9118.23

Basic Grant 5048.80 5833.42 6748.16 9118.23

Pavaratty 42992.89 50744.27 58646.95 68882.85 70126.73


General Sector 13418.08 15700.43 19101.97 23093.76 27768.99

SCP 653.99 765.22 931.01 1125.57 1353.44

TSP 17.86 20.90 25.42 30.74 36.96


578



Non Road 2410.87 2943.59 3294.82 3688.29 4129.11

Road 14274.38 17428.57 19508.15 21837.80 24447.82

UFC Grant 4475.73 5171.28 5982.19 8083.24

Basic Grant 4475.73 5171.28 5982.19 8083.24

Pazhayannur 84801.33 99453.49 116327.12 138155.20 142300.16


General Sector 33851.39 39609.34 48190.80 58261.36 70056.12

SCP 5600.12 6552.67 7972.32 9638.32 11589.56

TSP 233.02 272.65 331.73 401.05 482.24




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 14918.50 18215.03 20388.45 22823.22 25551.01

UFC Grant 8967.05 10360.58 11985.22 16194.64

Basic Grant 8967.05 10360.58 11985.22 16194.64

Perinjanam 41837.69 49176.01 57199.45 67632.69 68908.72


General Sector 14374.55 16819.59 20463.59 24739.92 29748.41

SCP 2308.08 2700.68 3285.78 3972.42 4776.62

TSP 63.78 74.63 90.80 109.78 132.00




Non Road 2154.49 2630.57 2944.45 3296.07 3690.01

Road 10450.85 12760.16 14282.71 15988.33 17899.24

UFC Grant 4573.98 5284.81 6113.52 8260.69

Basic Grant 4573.98 5284.81 6113.52 8260.69

Poomangalam 37980.57 44784.57 51745.92 60827.72 61398.28


General Sector 9932.15 11621.56 14139.40 17094.14 20554.78

SCP 2266.41 2651.92 3226.46 3900.70 4690.38

TSP 2.55 2.99 3.63 4.39 5.28




Non Road 1479.95 1806.98 2022.59 2264.12 2534.73

Road 12840.66 15678.05 17548.76 19644.41 21992.28

UFC Grant 4197.73 4850.08 5610.62 7581.17

Basic Grant 4197.73 4850.08 5610.62 7581.17

Porkkulam 38848.50 45695.74 52985.97 62525.58 63069.09


579


SCP 2272.36 2658.88 3234.94 3910.95 4702.70

TSP 0.85 1.00 1.21 1.46 1.76




Non Road 1123.56 1371.83 1535.51 1718.88 1924.32

Road 11583.68 14143.30 15830.89 17721.40 19839.43

UFC Grant 4441.07 5131.24 5935.87 8020.65

Basic Grant 4441.07 5131.24 5935.87 8020.65

Poyya 57768.23 68358.24 78933.53 92446.98 95497.00


General Sector 16584.13 19405.01 23609.15 28542.81 34321.18

SCP 2088.67 2443.94 2973.43 3594.79 4322.54

TSP 34.02 39.80 48.43 58.55 70.40




Non Road 1476.61 1802.89 2018.01 2259.00 2529.00

Road 23101.15 28205.78 31571.30 35341.51 39565.48

UFC Grant 5305.81 6130.37 7091.67 9582.39

Basic Grant 5305.81 6130.37 7091.67 9582.39

Punnayoor 63922.95 74913.81 87267.20 103538.93 103979.65


General Sector 24214.73 28333.53 34472.06 41675.78 50112.86

SCP 1990.87 2329.51 2834.20 3426.47 4120.14

TSP 56.13 65.68 79.90 96.60 116.16




Non Road 4040.62 4933.47 5522.13 6181.58 6920.39

Road 12331.22 15056.03 16852.52 18865.04 21119.75

UFC Grant 7798.96 9010.97 10423.98 14085.06

Basic Grant 7798.96 9010.97 10423.98 14085.06

Punnayoorkkulam 53958.01 63065.58 73634.09 87669.62 87288.99


General Sector 21535.58 25198.67 30658.02 37064.71 44568.31

SCP 1778.26 2080.73 2531.53 3060.55 3680.15

TSP 42.52 49.75 60.53 73.18 88.00




Non Road 2070.40 2527.89 2829.52 3167.42 3545.99

Road 9264.61 11311.80 12661.52 14173.55 15867.55

580


Basic Grant 7057.97 8154.82 9433.58 12746.81

Puthenchira 59551.62 70535.26 81372.67 95179.27 98564.95


General Sector 16211.64 18969.16 23078.87 27901.73 33550.31

SCP 2490.93 2914.62 3546.08 4287.11 5155.02

TSP 26.36 30.85 37.53 45.37 54.56




Non Road 2551.26 3115.01 3486.69 3903.07 4369.56

Road 23795.85 29053.98 32520.71 36404.30 40755.29

UFC Grant 5302.85 6126.95 7087.72 9577.04

Basic Grant 5302.85 6126.95 7087.72 9577.04

Puthoor (TSR) 76077.81 88443.72 104222.14 125178.25 125415.45


General Sector 36462.96 42665.12 51908.62 62756.10 75460.81

SCP 4253.03 4976.45 6054.61 7319.85 8801.73

TSP 283.20 331.37 403.16 487.40 586.08




Non Road 4672.59 5705.08 6385.82 7148.40 8002.77

Road 2473.92 3020.57 3380.99 3784.74 4237.09

UFC Grant 10232.40 11822.58 13676.48 18479.89

Basic Grant 10232.40 11822.58 13676.48 18479.89

Puthukkad 48914.30 57554.93 66910.61 79018.02 80933.78


General Sector 16320.91 19097.02 23234.43 28089.79 33776.45

SCP 3070.92 3593.27 4371.76 5285.34 6355.34

TSP 12.76 14.93 18.16 21.96 26.40




Non Road 1851.92 2261.14 2530.94 2833.18 3171.80

Road 13677.99 16700.40 18693.10 20925.41 23426.38

UFC Grant 5121.23 5917.10 6844.96 9249.03

Basic Grant 5121.23 5917.10 6844.96 9249.03

Sree Narayanapuram 76525.62 89760.08 104866.24 124467.77 127603.24


General Sector 30865.29 36115.32 43939.79 53122.00 63876.33

SCP 3746.17 4383.37 5333.04 6447.50 7752.77

TSP 28.91 33.83 41.16 49.77 59.84


581



Non Road 3674.05 4485.89 5021.15 5620.77 6292.56

Road 15560.92 18999.40 21266.41 23806.02 26651.28

UFC Grant 8297.50 9586.98 11090.32 14985.42

Basic Grant 8297.50 9586.98 11090.32 14985.42

Thalikkulam 51530.07 60677.03 70226.15 82720.23 83325.46


General Sector 16395.31 19184.07 23340.34 28217.84 33930.42

SCP 1060.49 1240.88 1509.72 1825.21 2194.71

TSP 25.51 29.85 36.32 43.91 52.80




Non Road 1452.47 1773.43 1985.03 2222.08 2487.66

Road 16609.36 20279.51 22699.26 25409.99 28446.95

UFC Grant 5856.51 6766.64 7827.72 10576.95

Basic Grant 5856.51 6766.64 7827.72 10576.95

Thannyam 55068.11 64575.07 75361.10 89429.45 91027.45


General Sector 20210.47 23648.17 28771.60 34784.08 41825.97

SCP 3841.42 4494.82 5468.64 6611.43 7949.89

TSP 28.06 32.84 39.95 48.30 58.08




Non Road 1163.91 1421.10 1590.67 1780.62 1993.44

Road 12817.93 15650.30 17517.69 19609.64 21953.35

UFC Grant 6229.94 7198.11 8326.84 11251.37

Basic Grant 6229.94 7198.11 8326.84 11251.37

Thekkumkara 69715.50 82117.06 95330.57 112400.77 115221.78


General Sector 23838.61 27893.44 33936.61 41028.44 49334.47

SCP 2657.61 3109.66 3783.37 4573.99 5499.98

TSP 73.99 86.57 105.33 127.34 153.12




Non Road 1936.42 2364.31 2646.42 2962.46 3316.53

Road 21653.23 26437.91 29592.48 33126.39 37085.61

UFC Grant 7163.84 8277.14 9575.08 12938.01

Basic Grant 7163.84 8277.14 9575.08 12938.01

Thiruvilwamala 79676.62 93775.46 109453.65 129442.80 135401.73


582


SCP 5390.91 6307.88 7674.50 9278.26 11156.60

TSP 11.91 13.93 16.95 20.49 24.64




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 18138.83 22146.94 24789.52 27749.86 31066.48

UFC Grant 7281.38 8412.96 9732.19 13150.30

Basic Grant 7281.38 8412.96 9732.19 13150.30

Tholoor 43091.88 50650.45 58807.44 69480.86 70160.54


General Sector 13890.93 16253.70 19775.10 23907.56 28747.54

SCP 2300.43 2691.72 3274.89 3959.25 4760.78

TSP 7.65 8.96 10.90 13.17 15.84




Non Road 1884.12 2300.45 2574.94 2882.44 3226.94

Road 11519.46 14064.90 15743.13 17623.16 19729.45

UFC Grant 4941.55 5709.49 6604.80 8924.52

Basic Grant 4941.55 5709.49 6604.80 8924.52

Thrikkur 70656.46 83676.24 96592.01 113026.52 117273.18


General Sector 20720.29 24244.71 29497.38 35661.53 42881.06

SCP 1996.82 2336.47 2842.68 3436.72 4132.46

TSP 54.43 63.69 77.48 93.68 112.64




Non Road 2486.18 3035.54 3397.74 3803.50 4258.09

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6222.42 7189.42 8316.80 11237.80

Basic Grant 6222.42 7189.42 8316.80 11237.80

Vadakkekkad 46357.22 54357.00 63231.48 74939.69 75030.60


General Sector 17219.18 20148.08 24513.21 29635.80 35635.43

SCP 1012.87 1185.15 1441.92 1743.24 2096.15

TSP 19.56 22.89 27.85 33.66 40.48




Non Road 1689.83 2063.23 2309.41 2585.20 2894.18

Road 10843.80 13239.94 14819.73 16589.49 18572.25

583


Basic Grant 5704.50 6591.01 7624.55 10302.42

Vadanappilly 49412.91 57820.11 67469.46 80222.50 80327.38


General Sector 20494.14 23980.09 29175.43 35272.30 42413.03

SCP 678.65 794.08 966.12 1168.02 1404.47

TSP 8.50 9.95 12.11 14.64 17.60




Non Road 258.00 315.01 352.59 394.70 441.87

Road 10995.81 13425.54 15027.48 16822.05 18832.59

UFC Grant 6219.50 7186.04 8312.89 11232.52

Basic Grant 6219.50 7186.04 8312.89 11232.52

Valappad 70171.66 82757.04 95869.31 112800.40 115483.74


General Sector 24161.25 28270.95 34395.92 41583.73 50002.18

SCP 830.88 972.20 1182.83 1430.01 1719.51

TSP 27.21 31.84 38.74 46.84 56.32




Non Road 987.25 1205.40 1349.23 1510.35 1690.86

Road 24658.18 30106.86 33699.22 37723.55 42232.21

UFC Grant 7145.98 8256.51 9551.22 12905.77

Basic Grant 7145.98 8256.51 9551.22 12905.77

Vallachira 51359.66 60603.20 70242.49 82624.37 85140.61


General Sector 16033.24 18760.42 22824.91 27594.69 33181.12

SCP 2711.19 3172.35 3859.65 4666.21 5610.86

TSP 18.71 21.89 26.63 32.20 38.72




Non Road 2958.08 3611.73 4042.68 4525.45 5066.33

Road 16012.97 19551.34 21884.20 24497.60 27425.51

UFC Grant 4991.43 5767.13 6671.47 9014.61

Basic Grant 4991.43 5767.13 6671.47 9014.61

Vallathol Nagar 52720.91 62095.31 72150.28 85106.39 87574.36


General Sector 18543.83 21698.04 26398.97 31915.63 38376.82

SCP 2146.50 2511.61 3055.75 3694.32 4442.22

TSP 11.91 13.93 16.95 20.49 24.64


584



Non Road 3108.94 3795.92 4248.85 4756.24 5324.70

Road 14440.31 17631.17 19734.92 22091.65 24732.01

UFC Grant 5300.60 6124.34 7084.70 9572.97

Basic Grant 5300.60 6124.34 7084.70 9572.97

Varantharappilly 96124.50 113121.89 131638.40 155499.30 160205.50


General Sector 36601.35 42827.05 52105.63 62994.28 75747.21

SCP 2432.25 2845.96 3462.54 4186.12 5033.58

TSP 405.66 474.66 577.49 698.17 839.52




Non Road 1789.65 2185.11 2445.84 2737.92 3065.15

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 9701.42 11209.07 12966.77 17520.92

Basic Grant 9701.42 11209.07 12966.77 17520.92

Varavoor 52992.65 62642.76 72722.81 85453.04 89904.38


General Sector 17507.25 20485.15 24923.30 30131.59 36231.60

SCP 3289.49 3849.01 4682.91 5661.51 6807.66

TSP 9.35 10.95 13.32 16.10 19.36




Non Road 1871.68 2285.26 2557.94 2863.40 3205.63

Road 18461.60 22541.03 25230.63 28243.65 31619.29

UFC Grant 4342.22 5017.03 5803.75 7842.13

Basic Grant 4342.22 5017.03 5803.75 7842.13

Vellangallur 74705.04 87793.32 102214.66 120926.29 123628.90


General Sector 27147.19 31764.79 38646.71 46722.81 56181.65

SCP 3619.45 4235.11 5152.65 6229.41 7490.53

TSP 48.47 56.72 69.01 83.43 100.32




Non Road 5436.01 6637.19 7429.14 8316.32 9310.28

Road 16531.79 20184.80 22593.25 25291.32 28314.10

UFC Grant 8030.76 9278.78 10733.79 14503.68

Basic Grant 8030.76 9278.78 10733.79 14503.68

Velloor(TSR) 60536.93 71258.31 82845.26 97801.75 100480.69


585


SCP 3134.71 3667.90 4462.56 5395.12 6487.34

TSP 38.27 44.78 54.48 65.87 79.20




Non Road 1672.78 2042.41 2286.11 2559.12 2864.98

Road 17829.69 21769.50 24367.04 27276.93 30537.02

UFC Grant 6193.41 7155.90 8278.02 11185.40

Basic Grant 6193.41 7155.90 8278.02 11185.40

Velookkara 76379.15 90476.12 104509.93 122296.79 127528.17


General Sector 21191.85 24796.48 30168.69 36473.13 43856.95

SCP 4101.65 4799.32 5839.11 7059.32 8488.45

TSP 54.43 63.69 77.48 93.68 112.64




Non Road 4965.98 6063.31 6786.79 7597.26 8505.27

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 6466.58 7471.53 8643.14 11678.76

Basic Grant 6466.58 7471.53 8643.14 11678.76

Venkitangu 49415.92 57986.29 67578.74 80097.31 81383.31


General Sector 18585.38 21746.65 26458.12 31987.14 38462.80

SCP 2148.20 2513.60 3058.18 3697.25 4445.74

TSP 70.59 82.59 100.49 121.49 146.08




Non Road 1840.55 2247.26 2515.40 2815.79 3152.33

Road 11490.20 14029.17 15703.13 17578.39 19679.33

UFC Grant 5597.91 6467.86 7482.08 10109.92

Basic Grant 5597.91 6467.86 7482.08 10109.92

Block Panchayat 787931.92 921857.02 1110924.74 1332098.70 1590388.98

Anthikkad 45301.35 52958.37 63766.68 76406.63 91163.73


General Sector 33775.71 39520.78 48083.05 58131.10 69899.49

SCP 5566.95 6513.86 7925.11 9581.24 11520.92

TSP 52.91 61.92 75.33 91.07 109.51




Non Road 2449.66 2990.95 3347.84 3747.63 4195.54

586


Chalakkudy 66320.90 77546.61 93712.28 112641.22 134766.17


General Sector 54975.50 64326.56 78263.06 94617.90 113772.88

SCP 4973.35 5819.29 7080.05 8559.59 10292.44

TSP 726.73 850.35 1034.58 1250.78 1503.99




Non Road 2254.83 2753.07 3081.57 3449.57 3861.86

Road 0.00 0.00 0.00 0.00 0.00

Chavakkad 36400.23 42567.36 51216.49 61328.68 73131.76


General Sector 29158.43 34118.13 41509.91 50184.34 60343.95

SCP 2112.77 2472.14 3007.73 3636.26 4372.41

TSP 56.58 66.21 80.55 97.39 117.10




Non Road 2275.38 2778.16 3109.65 3481.01 3897.05

Road 0.00 0.00 0.00 0.00 0.00

Cherpu 32269.66 37754.45 45494.08 54547.74 65120.48


General Sector 24598.73 28782.85 35018.72 42336.68 50907.56

SCP 3721.79 4354.85 5298.34 6405.54 7702.32

TSP 69.13 80.88 98.41 118.97 143.06




Non Road 1884.30 2300.67 2575.18 2882.71 3227.24

Road 0.00 0.00 0.00 0.00 0.00

Chowwannur 63433.15 74129.70 89590.89 107695.41 128857.25


General Sector 50521.93 59115.46 71922.96 86952.89 104556.13

SCP 7468.24 8738.55 10631.78 12853.53 15455.68

TSP 78.00 91.26 111.03 134.24 161.41




Non Road 1739.58 2123.97 2377.40 2661.31 2979.38

Road 0.00 0.00 0.00 0.00 0.00

Irinjalakkuda 33781.51 39535.49 47551.22 56921.69 67857.74


General Sector 24398.90 28549.04 34734.25 41992.76 50494.01

587


TSP 45.88 53.68 65.31 78.96 94.95




Non Road 2477.76 3025.26 3386.24 3790.62 4243.67

Road 0.00 0.00 0.00 0.00 0.00

Kodakara 71992.55 84186.92 101554.98 121879.40 145622.11


General Sector 57587.56 67382.91 81981.57 99113.48 119178.58

SCP 6313.07 7386.89 8987.28 10865.37 13065.02

TSP 368.87 431.62 525.13 634.86 763.39




Non Road 3324.57 4059.19 4543.54 5086.12 5694.01

Road 0.00 0.00 0.00 0.00 0.00

Mala 46713.13 54690.67 65855.89 78913.58 94158.75


General Sector 35858.23 41957.53 51047.73 61715.31 74209.31

SCP 4808.08 5625.91 6844.78 8275.15 9950.42

TSP 53.22 62.27 75.76 91.60 110.14




Non Road 3289.39 4016.25 4495.47 5032.31 5633.76

Road 0.00 0.00 0.00 0.00 0.00

Mathilakam 65316.49 76396.40 92098.88 110470.18 131926.98


General Sector 51371.20 60109.18 73131.97 88414.55 106313.70

SCP 6286.99 7356.37 8950.15 10820.49 13011.05

TSP 150.79 176.44 214.67 259.53 312.07




Non Road 3426.73 4183.93 4683.16 5242.42 5868.98

Road 0.00 0.00 0.00 0.00 0.00

Mullassery 28879.99 33833.02 40653.12 48623.15 57921.86


General Sector 22246.37 26030.36 31669.90 38288.05 46039.30

SCP 2136.01 2499.34 3040.82 3676.27 4420.52

TSP 42.82 50.10 60.96 73.70 88.62



588


Non Road 2613.22 3190.66 3571.37 3997.86 4475.67

Road 0.00 0.00 0.00 0.00 0.00

Ollukkara 59517.18 69569.98 84085.30 101082.60 120950.66


General Sector 50288.71 58842.56 71590.94 86551.49 104073.47

SCP 3685.22 4312.06 5246.28 6342.61 7626.64

TSP 568.91 665.68 809.90 979.14 1177.37




Non Road 1767.05 2157.51 2414.95 2703.34 3026.44

Road 0.00 0.00 0.00 0.00 0.00

Pazhayannur 69519.67 81393.02 97954.80 117319.92 139925.05


General Sector 51779.33 60586.73 73712.98 89116.98 107158.34

SCP 8189.98 9583.05 11659.25 14095.71 16949.32

TSP 148.65 173.93 211.62 255.84 307.63




Non Road 5144.08 6280.76 7030.18 7869.72 8810.30

Road 0.00 0.00 0.00 0.00 0.00

Puzhaykal 45159.38 52806.64 63800.59 76672.81 91717.36


General Sector 36371.23 42557.79 51778.03 62598.23 75270.97

SCP 4739.48 5545.64 6747.12 8157.08 9808.44

TSP 81.36 95.20 115.82 140.03 168.38




Non Road 1630.37 1990.63 2228.15 2494.24 2792.34

Road 0.00 0.00 0.00 0.00 0.00

Thalikkulam 39630.11 46495.67 55644.09 66319.24 78757.09


General Sector 30220.25 35360.56 43021.50 52011.82 62541.39

SCP 1327.81 1553.67 1890.27 2285.29 2747.94

TSP 48.02 56.19 68.36 82.65 99.38




Non Road 5220.90 6374.55 7135.16 7987.24 8941.86

Road 0.00 0.00 0.00 0.00 0.00

Vadakkamchery 45155.72 52915.95 63565.49 76009.45 90526.63

589


General Sector 32976.36 38585.47 46945.10 56755.35 68245.22

SCP 5022.67 5877.01 7150.27 8644.48 10394.52

TSP 51.39 60.13 73.15 88.44 106.34




Non Road 4312.26 5265.13 5893.37 6597.15 7385.63

Road 0.00 0.00 0.00 0.00 0.00

Vellangallur 38540.91 45076.77 54379.96 65267.00 77985.36


General Sector 29555.28 34582.48 42074.86 50867.35 61165.23

SCP 4827.36 5648.47 6872.22 8308.33 9990.31

TSP 62.70 73.37 89.26 107.92 129.76




Non Road 1836.35 2242.12 2509.65 2809.35 3145.12

Road 0.00 0.00 0.00 0.00 0.00


Thrissur 866125.61 1019087.27 1219743.27 1453899.56 1726735.50


General Sector 615683.70 720408.39 876486.55 1059648.29 1274169.55

SCP 75680.56 88553.44 107738.76 130253.21 156622.42

TSP 2605.96 3049.23 3709.85 4485.11 5393.10




Non Road 93011.20 113563.76 127114.20 142294.07 159300.84

Road 48242.35 58902.40 65930.64 73804.02 82624.96

Municipality 1249951.91 1468173.01 1710379.07 2061046.46 1824376.63

Chalakkudy 177515.94 209931.45 243249.21 290062.62 267470.77


General Sector 55156.01 64537.77 78520.03 94928.57 114146.45

SCP 4820.55 5640.51 6862.53 8296.62 9976.23

TSP 109.14 127.70 155.37 187.84 225.87




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 51347.88 62694.16 70174.83 78555.05 87943.83

UFC Grant 32568.95 37630.13 43531.39 58819.94

Basic Grant 32568.95 37630.13 43531.39 58819.94

Chavakkad 115427.06 135697.33 157910.76 190459.52 165534.64

590


General Sector 41399.95 48441.87 58936.91 71253.12 85678.01

SCP 1169.35 1368.25 1664.68 2012.56 2419.99

TSP 82.21 96.19 117.03 141.49 170.13




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 16178.50 19753.45 22110.43 24750.84 27709.02

UFC Grant 26603.00 30737.08 35557.35 48045.36

Basic Grant 26603.00 30737.08 35557.35 48045.36

Guruvayur 165092.63 192420.50 224766.39 273819.64 225642.67


General Sector 64112.80 75018.07 91270.91 110344.03 132682.71

SCP 3570.41 4177.72 5082.84 6145.01 7389.04

TSP 184.26 215.60 262.31 317.13 381.33



Special Grant 2500.00 2500.00 2500.00 2500.00 2500.00


Non Road 10703.02 13068.06 14627.34 16374.12 18331.13

Road 13005.46 15879.26 17773.97 19896.53 22274.53

UFC Grant 44667.22 51608.46 59701.83 80669.58

Basic Grant 44667.22 51608.46 59701.83 80669.58

Irinjalakkuda 222459.69 263197.88 304582.32 362940.33 332883.82


General Sector 61563.13 72034.71 87641.20 105955.82 127406.12

SCP 10022.39 11727.14 14267.86 17249.45 20741.52

TSP 131.82 154.24 187.66 226.87 272.80




Non Road 8274.04 10102.35 11307.76 12658.12 14171.00

Road 76658.96 93598.19 104766.34 117277.45 131294.27

UFC Grant 41391.98 47824.25 55324.18 74754.45

Basic Grant 41391.98 47824.25 55324.18 74754.45

Kodungallur 184624.76 216132.16 252940.78 307404.22 263206.61


General Sector 71323.06 83454.75 101535.42 122753.55 147604.48

SCP 7679.43 8985.67 10932.43 13217.01 15892.74

TSP 216.86 253.75 308.72 373.24 448.80




591


Road 18551.38 22650.66 25353.34 28381.01 31773.07

UFC Grant 45633.67 52725.10 60993.59 82415.00

Basic Grant 45633.67 52725.10 60993.59 82415.00

Kunnamkulam 188191.68 221726.83 258379.34 310190.30 284207.84


General Sector 66281.18 77555.28 94357.81 114076.01 137170.21

SCP 9098.25 10645.81 12952.25 15658.92 18829.00

TSP 109.14 127.70 155.37 187.84 225.87




Non Road 14300.79 17460.82 19544.24 21878.20 24493.05

Road 40332.75 49245.02 55120.95 61703.45 69078.14

UFC Grant 36523.90 42199.68 48817.55 65962.65

Basic Grant 36523.90 42199.68 48817.55 65962.65

Vadakkamchery 196640.15 229066.86 268550.27 326169.83 285430.27


General Sector 78381.07 91713.29 111583.19 134901.03 162211.16

SCP 10648.87 12460.19 15159.72 18327.69 22038.05

TSP 86.46 101.17 123.09 148.81 178.93



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 7107.69 8678.26 9713.76 10873.76 12173.38

Road 26707.61 32609.15 36500.08 40858.89 45742.27

UFC Grant 45731.30 52837.90 61124.08 82591.32

Basic Grant 45731.30 52837.90 61124.08 82591.32


Thrissur 932717.54 1090378.88 1275654.55 1540295.39 1391871.32


General Sector 375129.38 438937.00 534033.72 645632.18 776337.65

SCP 34315.08 40151.91 48850.91 59059.42 71015.74

TSP 857.52 1003.38 1220.77 1475.88 1774.66




Non Road 114406.33 139686.54 156353.96 175025.61 195944.40

Road 65207.72 79616.58 89116.45 99758.66 111681.65

UFC Grant 193454.96 223517.67 258570.30 349382.18

Basic Grant 193454.96 223517.67 258570.30 349382.18

Wayanad

Grama Panchayat 1809011.36 2126677.29 2484505.42 2942553.34 3066093.99

592

Fifth State Finance Commission Appendix 10.1Ambalavayal 85051.76 100166.52 116759.03 137921.57 144035.63


General Sector 31231.04 36543.28 44460.47 53751.50 64633.26

SCP 812.17 950.31 1156.20 1397.81 1680.79

TSP 4989.51 5838.20 7103.06 8587.40 10325.88




Non Road 5238.83 6396.44 7159.67 8014.67 8972.57

Road 21527.07 26283.88 29420.08 32933.40 36869.54

UFC Grant 7785.69 8995.63 10406.23 14061.08

Basic Grant 7785.69 8995.63 10406.23 14061.08

Edavaka 81271.01 95854.23 111351.37 131161.93 136187.98


General Sector 27050.23 31651.34 38508.68 46555.94 55980.99

SCP 382.70 447.79 544.81 658.66 792.00

TSP 4602.56 5385.43 6552.20 7921.43 9525.09




Non Road 2129.26 2599.76 2909.97 3257.47 3646.80

Road 26441.09 32283.74 36135.85 40451.16 45285.82

UFC Grant 7570.29 8746.76 10118.34 13672.08

Basic Grant 7570.29 8746.76 10118.34 13672.08

Kaniambatta 71785.94 84245.10 98506.19 116901.28 120797.46


General Sector 27196.16 31822.09 38716.42 46807.10 56283.00

SCP 656.54 768.21 934.64 1129.96 1358.72

TSP 5581.41 6530.78 7945.69 9606.12 11550.84




Non Road 4294.61 5243.59 5869.25 6570.15 7355.41

Road 13901.04 16972.73 18997.92 21266.63 23808.39

UFC Grant 7383.84 8531.33 9869.13 13335.33

Basic Grant 7383.84 8531.33 9869.13 13335.33

Kottathara 62304.25 74059.54 85411.00 99545.90 105638.56


General Sector 15484.23 18118.02 22043.33 26649.79 32044.92

SCP 451.58 528.39 642.87 777.21 934.56

TSP 4088.90 4784.40 5820.95 7037.36 8462.05




593


Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 4308.16 4977.67 5758.22 7780.61

Basic Grant 4308.16 4977.67 5758.22 7780.61

Meenangadi 90753.63 107253.45 124614.93 146515.25 154476.29


General Sector 29185.57 34149.89 41548.55 50231.06 60400.12

SCP 772.20 903.54 1099.30 1329.02 1598.07

TSP 6612.14 7736.83 9413.03 11380.10 13683.95




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 7345.10 8486.58 9817.36 13265.38

Basic Grant 7345.10 8486.58 9817.36 13265.38

Meppadi 90825.85 106448.33 124845.68 148529.36 154242.76


General Sector 39592.20 46326.63 56363.40 68141.82 81936.83

SCP 2978.23 3484.81 4239.80 5125.80 6163.50

TSP 3042.01 3559.44 4330.60 5235.58 6295.50




Non Road 5450.50 6654.89 7448.95 8338.50 9335.10

Road 14582.38 17804.63 19929.08 22308.99 24975.33

UFC Grant 9224.41 10657.94 12329.22 16659.45

Basic Grant 9224.41 10657.94 12329.22 16659.45

Mullankolli 56709.75 66012.65 77907.53 93515.92 95284.28


General Sector 27982.39 32742.06 39835.70 48160.27 57910.12

SCP 1341.99 1570.25 1910.45 2309.68 2777.27

TSP 2643.15 3092.74 3762.79 4549.11 5470.06




Non Road 3798.91 4638.35 5191.80 5811.80 6506.42

Road 1976.97 2413.82 2701.84 3024.49 3385.97

UFC Grant 6947.95 8027.71 9286.53 12548.12

Basic Grant 6947.95 8027.71 9286.53 12548.12

Muppainadu 65195.58 76711.37 89363.50 105625.23 109256.44


General Sector 24479.35 28643.16 34848.77 42131.21 50660.49

SCP 1558.00 1823.01 2217.96 2681.46 3224.31

594





Non Road 1679.22 2050.27 2294.91 2568.96 2876.00

Road 18297.94 22341.21 25006.97 27993.28 31338.99

UFC Grant 6435.01 7435.04 8600.94 11621.73

Basic Grant 6435.01 7435.04 8600.94 11621.73

Muttil 80878.44 95241.85 110939.33 131020.55 136262.08


General Sector 29045.51 33986.00 41349.15 49989.99 60110.25

SCP 875.95 1024.94 1247.00 1507.59 1812.79

TSP 4489.45 5253.08 6391.18 7726.76 9291.01




Non Road 4295.31 5244.44 5870.21 6571.22 7356.61

Road 21362.28 26082.67 29194.86 32681.28 36587.30

UFC Grant 7623.33 8808.04 10189.23 13767.86

Basic Grant 7623.33 8808.04 10189.23 13767.86

Nenmeni 109233.19 128551.99 149965.27 177327.09 184920.56


General Sector 40187.98 47023.75 57211.56 69167.21 83169.82

SCP 1586.91 1856.84 2259.13 2731.22 3284.15

TSP 6693.78 7832.36 9529.26 11520.61 13852.91




Non Road 4497.42 5491.20 6146.41 6880.41 7702.75

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 10203.84 11789.58 13638.30 18428.31

Basic Grant 10203.84 11789.58 13638.30 18428.31

Noolppuzha 106918.00 125244.49 147389.48 175676.31 184709.97


General Sector 48124.60 56310.35 68510.12 82826.86 99594.81

SCP 733.08 857.77 1043.61 1261.69 1517.11

TSP 9552.94 11177.85 13599.56 16441.50 19770.01




Non Road 4105.26 5012.39 5610.47 6280.47 7031.10

Road 16844.62 20566.75 23020.78 25769.90 28849.88

UFC Grant 10095.17 11664.02 13493.06 18232.05

Basic Grant 10095.17 11664.02 13493.06 18232.05

595

Fifth State Finance Commission Appendix 10.1Padinjarethara 61162.82 71814.20 83898.36 99482.91 102743.22


General Sector 23655.67 27679.38 33676.18 40713.59 48955.88

SCP 1556.30 1821.02 2215.54 2678.53 3220.79

TSP 2662.71 3115.63 3790.64 4582.78 5510.54




Non Road 1913.02 2335.73 2614.43 2926.65 3276.44

Road 14259.04 17409.84 19487.18 21814.33 24421.54

UFC Grant 6270.15 7244.57 8380.60 11324.00

Basic Grant 6270.15 7244.57 8380.60 11324.00

Panamaram 107405.00 126223.61 147580.66 174902.28 182511.51


General Sector 40350.76 47214.22 57443.29 69447.36 83506.68

SCP 872.55 1020.96 1242.16 1501.73 1805.75

TSP 9197.46 10761.90 13093.50 15829.68 19034.33




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 23446.37 28627.28 32043.09 35869.65 40156.73

UFC Grant 10190.43 11774.09 13620.38 18404.10

Basic Grant 10190.43 11774.09 13620.38 18404.10

Poothadi 102877.84 121194.89 141254.02 166803.09 174454.91


General Sector 37290.17 43633.05 53086.25 64179.82 77172.75

SCP 790.91 925.43 1125.93 1361.22 1636.79

TSP 6644.45 7774.64 9459.04 11435.72 13750.83




Non Road 4397.20 5368.84 6009.45 6727.09 7531.11

Road 28412.95 34691.32 38830.70 43467.82 48663.03

UFC Grant 9283.62 10726.35 12408.35 16766.37

Basic Grant 9283.62 10726.35 12408.35 16766.37

Pozhuthana 52454.07 61600.62 72038.32 85439.73 88787.82


General Sector 20527.40 24019.01 29222.78 35329.54 42481.86

SCP 1039.23 1216.00 1479.45 1788.61 2150.71

TSP 3080.28 3604.22 4385.08 5301.44 6374.70




596


Road 8298.00 10131.60 11340.50 12694.78 14212.04

UFC Grant 5162.70 5965.02 6900.39 9323.93

Basic Grant 5162.70 5965.02 6900.39 9323.93

Pulpalli 92144.89 108672.43 126618.58 149341.86 157212.22


General Sector 33154.13 38793.48 47198.18 57061.30 68613.12

SCP 869.15 1016.98 1237.31 1495.88 1798.71

TSP 5976.01 6992.50 8507.44 10285.27 12367.47




Non Road 3241.82 3958.16 4430.45 4959.53 5552.28

Road 27607.16 33707.48 37729.46 42235.08 47282.95

UFC Grant 7801.62 9014.04 10427.53 14089.85

Basic Grant 7801.62 9014.04 10427.53 14089.85

Thariyode 37486.41 43856.88 51466.71 61346.35 63079.28


General Sector 16418.78 19211.53 23373.76 28258.24 33978.99

SCP 190.50 222.90 271.19 327.86 394.24

TSP 2291.92 2681.77 3262.78 3944.61 4743.18




Non Road 2082.66 2542.86 2846.28 3186.18 3566.98

Road 5239.35 6397.08 7160.38 8015.47 8973.46

UFC Grant 4126.06 4767.27 5514.83 7451.73

Basic Grant 4126.06 4767.27 5514.83 7451.73

Thavinhal 95825.29 111969.17 131765.56 157422.73 162580.83


General Sector 43676.21 51105.31 62177.39 75170.77 90388.77

SCP 1324.13 1549.36 1885.03 2278.95 2740.31

TSP 6527.94 7638.32 9293.17 11235.19 13509.71




Non Road 4408.24 5382.33 6024.55 6743.99 7550.02

Road 11365.18 13876.53 15532.28 17387.13 19465.21

UFC Grant 10449.07 12072.92 13966.08 18871.21

Basic Grant 10449.07 12072.92 13966.08 18871.21

Thirunelli 105922.22 124272.95 146119.62 173845.42 184072.49


General Sector 45569.61 53320.77 64872.84 78429.49 94307.21

SCP 408.21 477.64 581.13 702.57 844.80

597





Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 17613.19 21505.15 24071.15 26945.70 30166.21

UFC Grant 9305.91 10752.10 12438.14 16806.63

Basic Grant 9305.91 10752.10 12438.14 16806.63

Thondarnadu 85640.05 101042.80 117581.84 138555.58 145428.14


General Sector 31073.79 36359.28 44236.61 53480.85 64307.82

SCP 396.30 463.71 564.18 682.07 820.16

TSP 4377.19 5121.73 6231.37 7533.55 9058.69




Non Road 2772.60 3385.25 3789.18 4241.68 4748.64

Road 26923.54 32872.80 36795.19 41189.24 46112.11

UFC Grant 7362.02 8506.12 9839.97 13295.93

Basic Grant 7362.02 8506.12 9839.97 13295.93

Vaithiri 42275.69 49524.24 58059.12 69091.60 71366.16


General Sector 17442.08 20408.89 24830.52 30019.42 36096.72

SCP 2388.02 2794.21 3399.59 4110.01 4942.06

TSP 1096.21 1282.67 1560.57 1886.68 2268.63




Non Road 2107.52 2573.22 2880.26 3224.22 3609.57

Road 7064.88 8626.00 9655.25 10808.27 12100.06

UFC Grant 4460.80 5154.04 5962.25 8056.29

Basic Grant 4460.80 5154.04 5962.25 8056.29

Vellamunda 94945.72 111714.01 130157.41 153854.67 159226.49


General Sector 34136.02 39942.39 48596.00 58751.23 70645.17

SCP 689.70 807.02 981.86 1187.04 1427.35

TSP 5617.13 6572.57 7996.54 9667.59 11624.76




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 23275.89 28419.13 31810.11 35608.84 39864.75

UFC Grant 9343.88 10795.98 12488.90 16875.21

Basic Grant 9343.88 10795.98 12488.90 16875.21

598

Fifth State Finance Commission Appendix 10.1Vengappally 29943.94 35001.98 40911.93 48726.74 48818.91


General Sector 10649.30 12460.69 15160.33 18328.42 22038.93

SCP 226.22 264.69 322.04 389.34 468.16

TSP 2531.75 2962.38 3604.19 4357.37 5239.50




Non Road 1626.25 1985.60 2222.52 2487.93 2785.28

Road 4531.87 5533.27 6193.50 6933.12 7761.75

UFC Grant 3801.99 4392.85 5081.69 6866.46

Basic Grant 3801.99 4392.85 5081.69 6866.46

Block Panchayat 316814.78 370888.02 447050.15 536152.53 640215.07

Kalpatta 89016.73 104205.31 125575.16 150573.82 179767.57


General Sector 65721.58 76900.49 93561.16 113112.88 136012.10

SCP 3754.67 4393.33 5345.15 6462.14 7770.37

TSP 8954.79 10477.96 12748.03 15412.02 18532.12




Non Road 5720.32 6984.33 7817.70 8751.28 9797.22

Road 0.00 0.00 0.00 0.00 0.00

Mananthavady 82814.11 96984.68 116892.19 140181.54 167380.57


General Sector 60465.93 70750.88 86079.23 104067.43 125135.44

SCP 1067.01 1248.51 1519.00 1836.43 2208.21

TSP 11628.66 13606.64 16554.55 20013.99 24065.74




Non Road 5623.97 6866.69 7686.02 8603.88 9632.21

Road 0.00 0.00 0.00 0.00 0.00

Panamaram 74726.92 87407.21 105538.51 126762.96 151564.45


General Sector 55285.36 64689.12 78704.17 95151.19 114414.14

SCP 1510.37 1767.28 2150.17 2599.49 3125.75

TSP 10804.97 12642.84 15381.94 18596.34 22361.09




Non Road 3234.64 3949.40 4420.64 4948.55 5539.99

Road 0.00 0.00 0.00 0.00 0.00

Sulthan Bathery 70257.01 82290.83 99044.29 118634.20 141502.48

599


General Sector 49545.45 57972.88 70532.84 85272.28 102535.28

SCP 1301.45 1522.82 1852.74 2239.92 2693.38

TSP 10015.84 11719.48 14258.53 17238.18 20727.97




Non Road 5487.42 6699.97 7499.41 8394.98 9398.34

Road 0.00 0.00 0.00 0.00 0.00


Wayanad 413541.96 489172.74 579447.23 684359.03 806133.75


General Sector 231018.32 270313.37 328877.39 397603.78 478096.96

SCP 7633.51 8931.93 10867.06 13137.98 15797.70

TSP 41404.25 48446.91 58943.05 71260.53 85686.92




Non Road 93234.86 113836.84 127419.87 142636.24 159683.90

Road 25379.58 30987.68 34685.13 38827.20 43467.76

Municipality 541830.73 633911.67 742788.08 896977.67 821089.24

Kalpetta 125717.06 147657.63 172900.60 208726.48 190430.84


General Sector 49479.43 57895.63 70438.86 85158.65 102398.66

SCP 3118.26 3648.67 4439.16 5366.82 6453.31

TSP 4575.34 5353.59 6513.45 7874.59 9468.77




Non Road 4936.08 6026.80 6745.92 7551.52 8454.06

Road 23178.43 28300.14 31676.92 35459.75 39697.84

UFC Grant 25428.87 29380.49 33988.01 45924.86

Basic Grant 25428.87 29380.49 33988.01 45924.86

Mananthavady 195958.19 228533.81 268387.89 325126.50 295517.19


General Sector 81886.49 95814.97 116573.51 140934.19 169465.71

SCP 2393.98 2801.18 3408.06 4120.25 4954.38

TSP 10631.86 12440.29 15135.51 18298.42 22002.85



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 2011.83 2456.38 2749.48 3077.82 3445.67

Road 33527.28 40935.76 45820.22 51292.03 57422.38

600


Basic Grant 40572.68 46877.64 54229.11 73274.80

Sulthan Bathery 220155.48 257720.23 301499.59 363124.68 335141.20


General Sector 88084.07 103066.73 125396.38 151600.80 182291.73

SCP 2496.03 2920.59 3553.34 4295.90 5165.58

TSP 7577.38 8866.26 10787.15 13041.37 15681.54



One Time Grant 1000.00 0.00 0.00 0.00 0.00


Non Road 3030.22 3699.80 4141.26 4635.81 5189.87

Road 50803.49 62029.47 69430.84 77722.21 87011.44

UFC Grant 42244.19 48808.90 56463.24 76293.56

Basic Grant 42244.19 48808.90 56463.24 76293.56

All

Eligible Grama Panchayats 550000.00 550000.00 550000.00 550000.00 550000.00

Gap Fund 500000.00 500000.00 500000.00 500000.00 500000.00


Eligible Municipalities 10000.00 10000.00 10000.00 10000.00 10000.00


Eligible Municipal Corporations 5000.00 5000.00 5000.00 5000.00 5000.00


Grand Total 96870160 113624987 133040454 158327245 162011736

601

CHART 10.1 HORIZONTAL DEVOLUTION

602

Dev

olut

ion

SFC

GPF

DP

Population-60%

Area-10%

Schools-10%

Hospitals-20%

BP

Population-70%

Area-10%

Hospitals-20%

Share to GP,Mun &MC = (GPF-share of DP+BP)

Share to GP,Mun &MC is 77.24: 13.43 : 9.34

GP share-(GG+SG+Rev Incentive Grant)

GP Population-80%

Area-10%

Inverse of Income-10%

Mun Share -(SG+OG+Rev Incentive Grant)

Municipality

Population-80%

Area-10%


MC Share-(OG+Rev Incentive Grant)


Population-80%

Area-10%


MF

Road-78.1% DP-BP-GP-Mun-MC

Non Road-21.9% DP-BP-GP-Mun-MC

DF

General

Ratio of General Population

Rural

GP-60% DP20% BP20%

General Population-60%

Area-20%

Index of Poverty-20%

Urban

Mun-62.99% MC-37.01%

General Population-60%

Area-20%

Index of Poverty-20%

SCP

Ratio of SC population

Rural

GP-20%,DP-20%,BP-20%

Urban-Ratio of SC Population

TSP

Ratio of ST Population

Rural

GP-20%,DP-20%,BP-20%

Urban-Ratio of ST Population

UFC

Basic Grant

Population-80%

Area-10%


Rural GP

Urban

Municipalities

Municipal CorporationsPerfomance