The BBMP shall prepare receipts and payments account, income and expenditure account and a balance sheet as per prescribed accounting rules.
By order and in the name of the Governor of Karnataka, (Netraprabha M. Dhayapule) Under Secretary to Government Finance Department (Admn & Advances) APPENDIX BBMP FRBM FORM 1 (See rule 6) MEDIUM TERM FISCAL POLICY STATEMENT Municipal Corporation/ Municipality Medium Term Fiscal Plan 20xx-xx to 20xx-xx Part A – Receipts and Expenditure (Rs in Lakhs) Particulars 20xxxx 20xxxx 20xxxx 20xxxx A Revenue A1 Tax Revenues A2 Non-Tax Revenues A3 Grants A3.1 Tied Grants A3.2 Untied Grants A4 Others Total for A B Borrowings Total Receipts C Expenditure C1 Committed Expenditure Particulars 20xxxx 20xxxx 20xxxx 20xxxx C1.1 Operating Expenses C1.1.1 Salaries & Pension C1.1.2 Administrative Expenses C2 Total for C1.1 Debt-servicing C2.1 Interest on loans C2.2 Repayment of loans C3 Total for C2 Provision for Unforeseen Expenditure 5% C4 Discharge of Pending Bills Total for C3 to C4 Total Committed Expenditure Balance C5 Allocation for Projects/Programs/Schemes out of Tied Grants Total for C5 Balance C6 Allocation for O&M expenses C7 Allocation for ongoing Programs/Schemes (untied grants and own sources) Total for C6 to C7 Balance C8 Allocation for New Capital Projects (Untied grants and own sources) C9 Allocation for new Programs/Schemes (Untied grants and own sources) Total for C8 to C9 Particulars 20xxxx 20xxxx 20xxxx 20xxxx Total Expenditure Surplus/(Deficit) D Cash Balance D1 Balance at the beginning of the year D2 Balance at the end of the year BBMP FRBM FORM 2 (See rule 8) SELECT FISCAL INDICATORS (Rs. in crores) Sl.
No Item Previous years Actuals Curren t year (Y-1) Budget Estima tes (BE) Current Year (Y-1) Revised Estimate s (RE) Ensurin g year (Y) Budget Estimate s (BE) Targets for next Three Years Y-3 Y-2 Y+1 Y+2 Y+3 1 2 3 4 5 6 7 8 9 10
1. Tax Receipts as a Percentage of Revenue Receipt
2. Non tax Receipts as a percentage of Revenue Receipt
3. GOK Grants as a percentage of Revenue Receipt
4. GOI Grants as a percentage of Revenue Receipt
5. Capital Receipts as a percentage of Total Receipts
6. Borrowing as a percentage of Total Receipts
7. Revenue Expenditure as a percentage of Revenue Receipts
8. Interest Payment as a percentage of Own Revenue Receipts
9. Pay, Pension and Administrative Expenses as a percentage of Revenue Receipts
10. Revenue Expenditure as a percentage of Total Receipts
11. Capital Expenditure as a percentage of Total Receipts
12. Repayment of Loan (Principal & Interest) as a percentage of Total Expenditure
13. Revenue Expenditure as a percentage of Total Expenditure
14. Capital Expenditure as a percentage of Total Expenditure BBMP FRBM FORM 3 (See rule 8) COMPONENTS OF LOAN LIABILITES (Rs. in Crores) Sl.
No.
Source of Loan Raised during the Fiscal year Repayment/Redemptio n during the Fiscal year Outstanding Amount (End-March) Previo us year (Actu als) Current year (RE) Previous year (Actuals) Current year (RE) Previous year (Actuals) Current year (RE) 1 2 3 4 5 6 7 8 1 Loans from State Government 2 Loans from Central Government 3 Borrowings from Banks 4 Borrowings from Financial Institutions 5 Other Liabilities BBMP FRBM FORM 4 (See rule 8) COMPONENTS OF INTEREST RATES ON LIABILITES (Rs. in crores) SL No Source of Loan Purpos e for which Loan availed Rate of Interest (%) Any Security Offered to take loan Total Loan Balance up to Previous Year Repayment up to December Anticipated Repayment from January to March Fresh Loan availed/Exp ected to avail during the year Balance at year of the end Year 1 2 3 4 5 6 7 8 9 10 BBMP FRMB FORM 5 (See rule 8) REVENUES RAISED BUT NOT REALISED (MAJOR REVENUE) (As at the end of the reporting year) Major Head Description Amount under dispute (Rs. in crores) Amount not under dispute but pending receipt (Rs. in crores) Over 1 year but less than 2 year s Over 2 year but less than 5 year s Ove r 5 yea r but less tha n 10 yea r s Ov er 10 yea r s Tota l Over 1 year but less than 2 year s Over 2 year but less than 5 year s Over 5 year but less than 10 year s Over 10 year s Tota l Gran d Total 1 2 3 4 5 6 7 8 9 10 11 12 13 1 Property Tax 2 Service Charges in lieu of Property Tax 3 Advertisement Taxes 4 Trade License 5 Rent from Commercial Shops & Establishment 6 Rent from Markets 7 Any other than above BBMP FRMB FORM 6 (See rule 8) STATEMENT OF LIABILITIES FOR THE CURRENT YEAR (Rs. in Crores) Sl.
No Particulars Amount Works - BBMP Fund 1 Works Completed, Bills to be Paid (Pending Bills ) 2 Works under Progress 3 Work Order Issued, Works yet to start 4 Job code issued, Tender under Progress 5 Job code issued, file in process (tender to be called) Works - GOK fund 1 Works Completed, Bills to be Paid (Pending Bills ) 2 Works under Progress 3 Work Order Issued, Works yet to start 4 Job code issued, Tender under Progress 5 Job code issued, file in process (tender to be called) Works - GOI fund 1 Works Completed, Bills to be Paid (Pending Bills ) 2 Works under Progress 3 Work Order Issued, Works yet to start 4 Job code issued, Tender under Progress 5 Job code issued, file in process (tender to be called) Works - Deposit Contribution/Other fund 1 Works Completed, Bills to be Paid (Pending Bills ) 2 Works under Progress 3 Work Order Issued, Works yet to start 4 Job code issued, Tender under Progress 5 Job code issued, file in process (tender to be called) Other Liabilities Committed liabilities in respect of land acquisition charges Claims in respect of unpaid bills on supplies BBMP FRMB FORM 7 (See rule 8) STATEMENT OF BLOCK ASSETS for the previous year………..
(Rs. in Crores) Item Assets at the beginning of the previous year Assets acquired during the previous year Depreciation Closing value of assets at the end of the previous year Book Value Book Value - Book Value 1 2 3 4 5= (2+3-4) Land Buildings Markets Road, Drain, SWD Footpath , ROB/RUB/Flyover Grade Separators /Corridors & other Infrastructure SWM Plants Water supply works Plant & Machinery and Equipments Vehicles Street Light fittings Office Equipment, Furniture, Fixtures and fittings Other Fixed Assets Notes:
1. Assets above the threshold value of Rupees two lakh only to be recorded BBMP FRMB FORM 8 (See rule 8) STATEMENT OF FISCAL INDICATORS OF BBMP - HEAD WISE (Rs. in Crores) Sl No BUDGET HEAD Expenditu re of Previous Year Current Year Budget Estimate Revised Estimate s Ensuring Year Budget Estimate s Targetin g Year-1 Targetin g Year-2 Targetin g Year-3 Receipts 1 Council 2 GAD 3 Finance &Accounts 4 Estates 5 Revenue 6 Horticultu re 7 Urban Forestry 8 Lakes 9 Health Gen 10 Health Med 11 SWM 12 Town Planning 13 Public Works 14 Projects 15 Road Infra 16 SWD 17 Electrical 18 Education 19 Welfare GRAND TOTAL Payments 1 Council 2 GAD 3 Finance &Accounts 4 Estates 5 Revenue 6 Horticult ure 7 Urban Forestry 8 Lakes 9 Health Gen 10 Health Med 11 SWM 12 Town Planning 13 Public Works 14 Projects 15 Road Infra 16 SWD 17 Electrical 18 Education 19 Welfare GRAND TOTAL BBMP FRMB FORM 9 (See rule 8) STATEMENT OF FISCAL INDICATORS – IN DETAIL (Rs. in Crores) S L N o Details Actuals of Previo u s Year Curren t Year Budget Estima te Revised Estimat es Ensurin g Year Budget Estimat es Targ etin g Year -1 Tar geti ng Yea r-2 Targe ting Year- 3 RECEIPTS DETAILS Tax Receipts:
1 Property Tax 2 Advertisement Tax 3 Health Cess 4 Solid Waste management Cess 5 Service charges in lieu of Property Tax 6 Fines & Penalty collected on Property Tax Total-A Non Tax Receipts:
1 Other Revenue Income 2 Improvement Charges 3 Surcharge on Stamp Duty 4 Advertisement Other Fees 5 Advertisement Other Income 6 Income from BBMP Properties 7 Market Other Income 8 Building Regulation Fees 9 Parking Fees 1 0 Trade Licence Fees 1 1 OFC Charges 1 2 Road Cutting Charges & Restoration 1 3 Bank Interest 1 4 Misc Receipts/Fines/Fees/Others /OB 1 5 Any Other Receipts Total-B Own Source Revenue Receipts -(A+B) GOI REVENUE GRANTS 1 NUHM & MP GRANTS & RMS Grants 2 Finance Commission Grants 3 Any Other Revenue Grant Total-C GOI SPECIFIC PURPOSE (CAPITAL) GRANTS 1 Amrut Project Grants 2 Swachha Bharath Grants 3 Any Other Specific Grant Total-D Total GOI Grant-(C+D) GOK REVENUE GRANTS 1 SFC Grants – Tied 2 SFC Grants - Untied Grant 3 SFC Electrical Grant 4 Any Other Revenue Grant Total-E GOK SPECIFIC PURPOSE (CAPITAL) GRANTS 1 MLA and MP Grant 2 Nagarothana Grant 3 Special Infra Project Grant 4 Lakes Development Grant 5 Any Other Specific Grant Total-F Total GOK Grant(E+F) Total Revenue GOI and GOK Grant (C+E) Total Specific GOI and GOK Grant (D+F) Recoveries & Refund 1 Deposits 2 Cess payable on Property 3 Recoveries payable 4 Any Other Recoveries and Refund Total-G TOTAL RECEIPTS (A+B+C+D+E+F+G) SL No Details Actual Accoun ts of Previo u s Year Curre n t Year Budget Estima te Revised Estimat es Ensurin g Year Budget Estimat es Targ etin g Year -1 Targ etin g Year -2 Targ eting Year -3 PAYMENTS DETAILS Administrative Expense 1 General Administrative Expenses 2 Salaries & Allowance 3 Employee Retirement Benefits Total-A Financial Expenses 1 Repayment of Loans & Interest 2 Loans & Advances Total-B Recovery and Refunds 1 Refund of Deposits 2 Cess Payable Total-C Programmes Expenses 1 Public Health & Solid Waste management 2 Health Medical Programmes 3 Education, Sports, Culture Programmes Total-D Social Welfare development 1 24.10% SC/SC Welfare Programmes 2 BCM Welfare Programmes 3 Programme for Persons with Disability 4 Women Welfare Programmes 5 EWS Welfare Programmes 6 Other General Welfare Programmes 7 Grant in Aids Total-E Maintenance of Public Utilities/ Amenities 1 Maintenance of parks 2 Maintenance and Development Forest & Horticulture 3 Improvement and Maintenance Lakes 4 UGD/Water Supply 5 Street Light Maintenance 6 Street Lighting Electrical Charges Total-F Development of Public Utilities/ Amenities 1 BBMP Assets Management (Land acquisition etc) 2 Development of Parks 3 Stadiums, Playgrounds 4 Installation of Street Light fittings Total-G Maintenance of Road and Other Basic Infrastructure 1 Maintenance of BBMP/Education/Health /Other Buildings 2 Maintenance of Road, Drain, Footpath , ROB/RUB/Flyover Grade Separators /Corridors & other Infrastructure 3 Maintenance of Storm Water Drains Works 4 Maintenance of ROB/RUB/Flyover G Separators & Corridors 5 Maintenance of Street Light Fittings 6 Maintenance of SWM Plants 7 Maintenance of Lakes 8 Maintenance of Markets 9 Maintenance of Other Infrastructure Total-H Development of Basic and Other Infrastructure 1 BBMP/Education/Health /Other Buildings 2 Road, Drain, Footpath , ROB/RUB/Flyover Grade Separators /Corridors & other Infrastructure 3 Storm Water Drains Works 4 Deposit Contribution and Other Grant Works 5 Installation of Street light fittings 6 SWM Plants 7 Development of markets 8 Discretionary Grant Works 9 Lakes 10 Vehicles 11 Total-I TOTAL PAYMENTS (A to I) BBMP FRR FORM 10 (See rule 8) STATEMENT OF MAJOR REVENUE COLLECTION TREND Rs. In Crores SL.
No.
Details Collection up to December Expected collection from January to March Total Collection - current year Total Collecti on - previous year Overall growth over previous year Overall growth over previous year(%) 1 Property Tax 2 Advertisement Tax 3 Improvement Charges 4 Surcharge on Stamp Duty 5 5 Building Regulation Fees 6 Trade Licence Fees 7 OFC Charges 8 Market Rent Total BBMP FRMB FORM 11 (See rule 8) STATEMENT OF MAJOR EXPENDITURE TREND FOR THE CURRENT YEAR (Rs. in Crores) SL.
No.
Details Expendit ure up to Decembe r Anticipated Expenditure from January to March Total Expendi tur e - Current year Total Expendi tur e - Previous year Overall growth over previo u s year Overall growth over previo u s year (%) 1 1 Horticulture 2 Urban Forestry 3 Lakes 4 Health General 5 Health Medical 6 Solid Waste Management 7 Storm Water Drain 8 Basic Infrastructur e Civil work (Other than Storm Water Drain) 9 Electrical 10 Education 11 Welfare Total BBMP FRMB FORM 12 (See rule 8) Statement of Recurring Expenditure as a ratio of Revenue receipts (Rs. in Crores) Sl No Particulars Actual Accoun ts of Previo us Year Current Year Budget Estima te Revise d Estim ates Ensuring Year Budget Estimate s Targeti ng Year-1 Target ing Year- 2 Targeti ng Year-3 1 Salary and Allowance 2 Pension and Retirement Benefits 3 Administrative Expenses 4 Street Light Electrical & Maintenance Charges 5 Storm Water Drains Maintenance 6 Solid Waste Management 7 Maintenance of Civic Amenities and Other Infrastructure Assets 8 Lakes Maintenance 9 Parks Maintenance 10 All other Recurring Expenses Total Committed Expenditure 1 Revenue Receipts- BBMP 2 Revenue Receipts- Govt (SFC) Total Revenue Receipts Percentage Note:
(1) For the purpose of calculation of revenue receipts, only BBMP Own Receipts and State Finance Grants to be considered.
(2) For the purpose of calculation of recurring expenditure, any expenditure met out of other receipts, other than BBMP Own Receipts and State Finance Grants to be excluded.
BBMP FRMB FORM 13 (See rule 8) Statement of Mandatory disclosure of Major Revenue Sources Zone wise (In numbers) SL No Particulars Ward Consti tuency No of Properti es Previous Year Added during the Year up to Nov Expect ed from Dec to March Total Prope rties 1 Properties under tax net 2 Properties exempt from Property tax 3 Advertisement 4 Shops , Commercial Establishments and Other Establishments under Trade License Total Statement shall be prepared for each zone separately BBMP FRMB FORM 14 (See rule 8) Statement of Mandatory disclosure of Major Assets-1 Sl No Particulars Zone Ward Consti tuency Total No. Up to Previou s Added during the Year up to Nov Expect ed from Dec to March Total 1 Parks 2 Playgrounds 3 Electric Crematorium 4 Burial Grounds 5 Shopping Complex, Market 6 Building, Community Halls 7 School and College Buildings 8 Hospital and Primary Health Centres 9 Leased Propeties 10 Properties and Vacant Land Owned by BBMP 11 Abaittors/Slaughte r Houses under BBMP Jurisdiction Note: Each item of particulars shall be prepared in detail BBMP FRMB FORM 15 (See rule 8) Statement of Mandatory disclosure of Major Assets-2 Sl No Particulars Zone Ward Consti tuency Total Leng t h Develope d up to Previous Year Develop ment during the Year up to Nov Expec ted from Dec to Marc h Total 1 Storm Water Drain under BBMP Jurisdiction 2 Arterial and Sub Arterial, Major Road Length Note : Each item of particulars shall be prepared in detail BBMP FRR FORM 16 (See rule 8) Statement of Revenue collection trend from own source for last 10 Years immediately preceding current year (Rs. in crores) Sl No Year Property Tax (Including Interest and Penalties excluding payable Cess Advertisement Tax Non Tax Revenue Total 1 2 3 4 5 6 7 8 9 10 Total BBMP FRMB FORM 17 (See rule 8) Statement of Comparison between Approved Budget V/s Actual for last 10 Years immediately preceding current year (Rs. in crores) SL No Year Revenue payment 1 Budgeted Actual % Budgeted Actual % 2 3 4 5 6 7 8 9 10 By order and in the name of the Governor of Karnataka, (Netraprabha M. Dhayapule) Under Secretary to Government Finance Department (Admin & Advances)