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
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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..)