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Demystifying the Demystifying the

Demystifying the - PowerPoint Presentation

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Demystifying the - PPT Presentation

Pune Municipal Corporation PMCs Annual Budget Book 201516 A guide for citizens made by a citizen Author Nikhil VJ In association with Center for Environment Education Pune Email nikhiljsgmailcom ID: 535424

part budget revenue summary budget part summary revenue capital author expenditure code income section expenditures department book page lists

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Slide1

Demystifying thePune Municipal Corporation (PMC)’s Annual Budget Book, 2015-16

A guide for citizens made by a citizenAuthor: Nikhil VJIn association with : Center for Environment Education, PuneEmail: nikhil.js@gmail.comSlide2

## Intro & Disclaimer ##Imagine the budget book to be a car.Through this ppt, the author is going to try showing you how to DRIVE the car.

The author does NOT know how the car was made, who made it, why it is made like this, the details of all the engines, valves etc. There are many problems with this car, and we have to figure out how to drive it despite the problems.The aim of this presentation is to empower you to get the information that you’re looking for, out from this…

thing

.

(emphasis intended)

Regarding Budget book reforms : hell yes, of course that’s needed. But that is not the focus of this

presentation

, and the author would rather redirect you to some real experts like

Ravikant

Joshi for that

.

The author has no clue about accounting practices, etc. He is an untrained citizen with no financial background

.

But still he has figured out a way to drive this car. So pay attention.Slide3

Before we begin..Part 0: Get and open the Budget Book if you don’t already have it open!

You can:1. Get a print copy (big huge thing) from PMC

2. Download the PDF on www.punecorporation.org , left side Budget section (2015-16 Standing Committee version is the final)

3. (New!) Get an excel-

ized

version on http://tiny.cc/punebudget2015

(searchable, data-analysis-friendly!)Slide4

So let’s beginPart 1: TerminologySlide5

Some basic terms you’ll need to mug upयोजनेतर = महसुली

= Non-Plan = RevenueIn this budget book, “revenue” does NOT mean “income”. It means the regular everyday operations & maintenance that we have to do all the time. It includes things like salary, fees, taxes, bills. “Capital” inlcudes one-time projects like buying a pump. We don’t need to do that every month

(

we shouldn’t…

)

.

For income, we will use the words “income” or “जमा”

So, “Revenue

Expenditure

” is perfectly valid, whereas “

C

apital

Revenue” is nonsense.

योजनांतर्गत = भांडवली = Plan = Capital

All incomes, expenditures are defined as either one of these two types

!

Revenue and Capital are

separate

. Don’t mix them up!

(Yojnetar)

(Mahsuli)

(Yojnantargat)

(

Bhandavli

)Slide6

Pop Quizयोजनेतर

योजनांतर्गतमहसुली

भांडवली

Non-Plan

Plan

Revenue

Capital

Match the Following!Slide7

Next…

Part 2: Budget CodeSlide8

Budget Code

From pg.191 (pdf) / 57 (print).* Did you notice that they forgot to mention 2014-15 and 2015-16 in the last 2 columns?

Budet

Code: The unique Identifier of each and every budget item.

These are like GPS CO-ORDINATES.

(but not pertaining to actual location, that is..)

When searching for something, type this code in, and you’ll zero in on your target!Slide9

Let’s examine this Budget Codea bit closer

RE

17

F

133

RE: Revenue Expenditure

योजनेतर खर्च

Health Department *

Curative (sub-section)

The first 4 or 5 letters of the budget code reveal which department’s budget item you’re looking at.

This Budget head is :

Revenue Expenditures >>

7. आरोग्य विभाग

>>

क. इलाजात्मक (क्युरेटिव्ह)

>>

रुग्णालये, प्रसूतिगृहे, औषधालय >> 4. औषधे व उपकरणी

* The department numbers stay the same across Capital and Revenue.

So, CE17 is also Health Department, in Capital Expenditures section.

Serial number

RE17F133:Slide10

Some budget code prefixes

RE12APrimary educationRE12B

Primary education - building repairs

RE13

Secondary education

RE14

Slum removal and rehabilitation department

RE14A

SRA

RE14B

Sub-engineer (health)

RE14C

Nagarvasti Vikas Yojna

RE14D

Deputy

Commissoner

,

Samaj

Kalyan

RE14E

Dr. Babasahed Ambedkar Boys Hostel

RE15

Public health [deprecated]

RE17

Health Department

RE17D

Health Department - Preventive

RE17E

Health Department - Promotive

RE17F

Health Department - Curative

CE11A

Ocroi & PMC bldgs

CE12A

Primary education

CE13A

Secondary education

CE15A

Public Health [deprecated]

CE17A

Health

CE19A

SWM, cleaning

CE20

Roads

CE20A

10 A Traffic control department

CE20B

10 B Traffic control dept

CE20C

10 C Electricity dept

CE20D

10 D Bridges & river improvement

CE20E

10 E Storm water drain project

See “Budget Codes” worksheet in the accompanying BUDGET INDEX excel file for full listingSlide11

Next…

Part 3: Expanded ListsSlide12

Expanded lists

When you see a budget code ending with a # …

… What it usually means is that this budget head is broken down into an extended list, elsewhere in the book.

Pg.445 (pdf)

Pg.451 (pdf)

So, searching for the same code without the #,

ZE16A104 …

The expanded lists will have works for specific locations,

etc

, often with ward no. listed.Slide13

OK, so that much should help you in the most basic sense of finding out something specific.Next, we’ll dive into the confusing structure of the Budget document, as is presently followed.Note: for all “but why..” questions, author has no clue. This is what we’ve got.Slide14

Next…

Part 4: StructureSlide15

HierarchyThis is the way information is put:Very broad income + expenditure summary (main departments, totals)A bit more detailed summary (sub-sections of departments listed, with their totals)

Details (fully listed out department sub-sections, budget items with budget code mentioned)Expanded lists (breaking the budget items having # suffix into their individual parts, works having specific addresses etc)The level differs from section to section.Slide16

Budget Book’s Broaaadd Structure

Page no. in PDFPrinted page no. *Initial Pages1-134

inconsistent

Part A : General Budget

135-421

1-288

Part C

: Water Budget

422-488

1-67

After Part C

489-623

inconsistent

* Yes, it’s true.. The printed page numbers aren’t consistent! This budget book is actually multiple documents strung together.

* No, there is no Part B.Slide17

Initial PagesSr. No.

Section *Page no. in PDF1Budget at a glance94-99

2

15 year summary

101-102

3

10 year summary

103-105

4

Taxes details

106-120

5

Urban Transport Fund

(UTF)

121-1226

B-Budget (backward classes)127-1287

L-Budget (ladies and children)129-1308

P-Budget (poor)131-1329Water (Part C) Budget summary

133-134

* There is a lot more in the initial section. Author has only listed some main tables from it.Slide18

Part A : General BudgetSr. No.

SectionPage no. in PDFPrinted page no. *1Revenue income + expenditure summary

136-137

2-3

2

Revenue Income : summary then details

138-161

4-27

3

Revenue

Expenditure : summary then details

162-235

28-101

4

Debt *236-238

102-1045Tasalmat Duberji *

240-242106-1086

Capital income + expenditure summary244-245110-1117

Capital expenditure detail246-291112-157

8Khas Nidhi summaries and details

293-323160-1909

Expanded lists324-410191-277

10

Works

from previous year carried forward

411-421

278-288

* Author has not analyzed these sections. So don’t ask.Slide19

Part C : Water BudgetSr. No.

SectionPage no. in PDFPrinted page no. *1Revenue income + expenditure summary

423-424

2-3

2

Revenue Income

425-428

4-7

3

Revenue

Expenditure : summary then details

429-441

8-20

4

Capital income + expenditure summary443-444

22-235Capital expenditure details

445-45024-29

6Expanded lists

451-47830-577

Works from previous year carried forward479-48858-67Slide20

After Part CSr. No.

SectionPage no. in PDF1Admin Ward Office (WO) level expenditures totals

489

2

WO Revenue Expenditures, summary

then details

491-533

2

WO Capital

Expenditures, summary then details

535-556

Participatory Budget (PB):

3

PB Revenue

Expenditures, summary then details558-592

4PB Capital Expenditures, summary then details

594-6085WO summary / distribution (big wide table) *

610-6166JNNURM617-621

7Transport, special projects622-623

* Author has not analyzed this one yet.. It seems like a one-stop place gathering data from different sources, relating to ward level worksSlide21

# Breathe…Slide22

..And that wraps it up for nowA quick review of what we covered:Part 1: TerminologyPart 2: Budget CodesPart 3: Expanded ListsPart 4: Structure Slide23

## Disclaimer ##Most of the information here was obtained by reverse engineering and triangulation. The author got the information at different places, put two and two together, developed a working hypothesis, tested it, and things added up or checked out.

The author has NOT exercised “due diligence” like cross-checking with the accounts department, etc. (Frankly, he’s scared of doing so)Hence, there is possibility of errors.And so, requesting readers to be kind and forgiving in case of any mistakes. Do email back if you find anything.Also inviting YOU to copy this, put in more content and share it again. (without charging any money. Remember the Creative Commons logo..)