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Analyzing the Bruhat Bengaluru
Mahanagara Palike (BBMP) Budget	

By:	

Mukul G. Asher	

Professorial Fellow, National University of Singapore	

&	

Councillor, Takshashila Institution	

	


Prepared for: 	

Bangalore Civic Leadership Incubator Program(BCLIP), Takshashila Institution	

Copyright	
  2013,	
  the	
  Takshashila	
  Ins8tu8on	
  

December 21, 2013	

1	
  
ORGANIZATION	
  
•  Karnataka	
  Municipal	
  Finances:	
  Issues	
  and	
  
Reforms	
  
•  BBMP	
  2012-­‐13	
  Budget	
  Analysis	
  

2	
  
• 

Karnataka	
  Municipal	
  Finances:	
  Issues	
  
and	
  Reforms/1	
  

Municipal	
  reforms	
  have	
  been	
  undertaken	
  by	
  the	
  Municipal	
  Reforms	
  Cell	
  (unit	
  of	
  
Directorate	
  of	
  Municipal	
  Administra8on,	
  Karnataka)	
  for	
  all	
  municipal	
  bodies	
  other	
  than	
  
Bangalore.	
  

• 

All	
  213	
  municipal	
  bodies	
  in	
  Karnataka(other	
  than	
  Bangalore),	
  have	
  undertaken	
  the	
  
JNNURM	
  e-­‐governance	
  reforms	
  related	
  to	
  municipal	
  finances,	
  mostly	
  known	
  as	
  
FBAS(Fund	
  Based	
  Double	
  Entry	
  Accrual	
  Accoun8ng	
  System).	
  Rules,	
  guidelines	
  and	
  
introduc8on	
  available	
  at	
  -­‐	
  hXp://www.mrc.gov.in/node/25	
  

• 

As	
  a	
  result,	
  municipal	
  finance	
  records	
  have	
  been	
  digi8zed	
  –	
  following	
  the	
  same	
  formats	
  
and	
  financial	
  codes	
  across	
  these	
  municipal	
  bodies	
  for	
  various	
  financial	
  heads	
  in	
  financial	
  
statements	
  and	
  trial	
  balances.	
  

Issues:	
  
• 

In	
  spite	
  of	
  available	
  Data	
  on	
  Municipal	
  Finances,	
  liXle	
  analysis	
  has	
  been	
  done	
  on	
  them.	
  

• 

The	
  accountants	
  (even	
  though	
  there	
  is	
  a	
  shortage	
  of	
  them)	
  are	
  the	
  only	
  ones	
  who	
  
understand	
  the	
  data.	
  

• 

There	
  is	
  liXle	
  or	
  no	
  understanding	
  with	
  the	
  others	
  who	
  are	
  in	
  the	
  administra8on	
  (and	
  
more	
  importantly,	
  at	
  decision-­‐making	
  posi8ons)	
  at	
  these	
  municipal	
  bodies	
  	
  
3	
  
Karnataka	
  Municipal	
  Finances:	
  Issues	
  
and	
  Reforms/2	
  

Reforms	
  suggested:	
  
•  Need	
  for	
  them	
  to	
  understand	
  how	
  to	
  analyze	
  and	
  use	
  the	
  financial	
  data	
  that	
  is	
  
being	
  generated	
  -­‐-­‐-­‐-­‐	
  e.g.	
  what	
  simple	
  financial	
  ra8os	
  imply	
  -­‐	
  how	
  they	
  
compare	
  across	
  municipal	
  bodies	
  etc.	
  
•  A	
  basic	
  financial	
  soware	
  tool	
  might	
  be	
  built	
  into	
  the	
  already	
  exis8ng	
  soware	
  
of	
  the	
  MRC	
  which	
  will	
  produce	
  regular	
  report	
  cards	
  -­‐-­‐-­‐	
  comparing	
  similar	
  
municipal	
  bodies	
  (the	
  soware	
  was	
  developed	
  at	
  IIMB	
  but	
  not	
  integrated	
  with	
  
the	
  system)	
  
•  KUIDFC	
  (similar	
  to	
  TNUIDFC	
  in	
  Tamil	
  Nadu)	
  experience	
  -­‐	
  pooled	
  financing	
  tool	
  
-­‐-­‐-­‐	
  especially	
  something	
  for	
  smaller	
  municipal	
  bodies	
  (Town	
  Municipal	
  
Councils	
  and	
  Town	
  Panchayats	
  in	
  Karnataka	
  which	
  are	
  about	
  160	
  in	
  number)	
  
•  Project	
  finance	
  might	
  also	
  be	
  something	
  good	
  to	
  include	
  -­‐	
  especially	
  for	
  the	
  
higher	
  officials	
  -­‐-­‐	
  since	
  that	
  is	
  preXy	
  much	
  the	
  route	
  for	
  much	
  funding	
  now	
  
4	
  
BBMP	
  2012-­‐13	
  Budget	
  Overview	
  

Source:	
  Ashwath	
  YN	
  (2012),	
  BBMP	
  Budget	
  Brief	
  2012-­‐13	
  ,	
  PROOF,	
  Janaagraha	
  
Centre.	
  Available	
  at:	
  hLp://www.ichangemycity.com/sites/default/files/bbmp-­‐
budget-­‐briefs-­‐english/BBMP-­‐Budget-­‐2012-­‐13-­‐Kempegowda-­‐ward-­‐1.pdf	
  

5	
  
Expenditure	
  and	
  Livability	
  by	
  Sector	
  

Source:	
  Source:	
  Ashwath	
  YN	
  (2012)	
  

6	
  
Capital	
  And	
  revenue	
  Expenditure	
  for	
  BBMP	
  

•  No	
  change	
  in	
  Capital-­‐Revenue	
  mix	
  from	
  Budget	
  2011-­‐12	
  
•  For	
  2011-­‐12,	
  Revised	
  Es8mates	
  are	
  lower	
  than	
  Budgeted	
  
Es8mates	
  by	
  60%	
  

Source:	
  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐
finance/bbmps-­‐budget-­‐2012-­‐2013/177380015719103	
  
7	
  
Current	
  vs.	
  Spill	
  over	
  works	
  
The	
  Budget	
  document	
  
also	
  carries	
  designa8on	
  
of	
  each	
  line	
  item	
  of	
  work	
  
as	
  “Current”,	
  “Spill	
  over”	
  
or	
  “Pending	
  bills”.	
  This	
  
reflects	
  the	
  status	
  of	
  
work,	
  though	
  further	
  
details	
  on	
  why	
  and	
  how	
  
these	
  are	
  designated	
  
and	
  who	
  designates	
  
them	
  are	
  not	
  clear.	
  

Source:	
  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/bbmps-­‐
budget-­‐2012-­‐2013/177380015719103	
  

8	
  
Categories	
  of	
  Expenditure	
  

Source:	
  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐
finance/bbmps-­‐budget-­‐2012-­‐2013/177380015719103	
  

9	
  
BBMP’S	
  Debt	
  PosiWon	
  

Source:	
  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/
bbmps-­‐budget-­‐2012-­‐2013/177380015719103	
  

10	
  
Department-­‐wise	
  Expenditure	
  

Source:	
  hXps://
www.facebook.com/notes/
public-­‐record-­‐of-­‐opera8ons-­‐
and-­‐finance/bbmps-­‐
budget-­‐2012-­‐2013/177380015
719103	
  

11	
  
Recommenda8ons	
  for	
  BBMP	
  Budget	
  
2013-­‐2014/1	
  
A)Ward	
  Budget:	
  
•  A	
  specified	
  percentage	
  of	
  BBMP’s	
  Budget,	
  not	
  lesser	
  than	
  40%	
  of	
  total	
  
expenditure,	
  should	
  be	
  set	
  aside	
  as	
  Ward	
  Budgets.	
  Such	
  Ward	
  Budgets	
  need	
  to	
  
comprise	
  individual	
  budgetary	
  alloca8ons	
  that	
  are	
  sourced	
  directly	
  from	
  ci8zens	
  
by	
  Councilors/Administrators	
  through	
  a	
  par8cipatory	
  budge8ng	
  process.	
  	
  
	
  
•  The	
  par8cipatory	
  budge8ng	
  process	
  should	
  be	
  conducted	
  during	
  September	
  to	
  
December	
  through	
  a	
  combina8on	
  of	
  	
  
•  Budget	
  request	
  forms	
  being	
  distributed	
  widely	
  through	
  ward	
  offices	
  to	
  
solicit	
  ci8zen	
  inputs	
  on	
  individual	
  works	
  and	
  services	
  and	
  
•  Minimum	
  of	
  2	
  public	
  mee8ngs	
  held	
  at	
  a	
  ward	
  level	
  in	
  each	
  ward	
  by	
  
Councilors/Administrators,	
  with	
  sufficient	
  prior	
  no8ce	
  and	
  publicity	
  	
  
Any	
  devia8ons	
  from	
  ci8zen	
  inputs	
  sourced	
  as	
  above,	
  from	
  the	
  Budget	
  presented	
  in	
  
the	
  Council	
  needs	
  to	
  be	
  explained	
  in	
  the	
  Budget	
  document	
  itself	
  with	
  ward	
  level	
  
break-­‐down	
  of	
  inputs	
  vs	
  budgeted	
  amounts.	
  
Source:	
  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/our-­‐
recommenda8ons-­‐for-­‐bbmp-­‐budget-­‐2013-­‐2014/177376449052793	
  

12	
  
Recommenda8ons	
  for	
  BBMP	
  Budget	
  
2013-­‐2014/2	
  
B)Disclosure	
  of	
  Work	
  LocaWons	
  and	
  Work	
  Codes	
  
	
  
• Individual	
  budgetary	
  alloca8ons	
  aggrega8ng	
  to	
  at	
  least	
  70%	
  of	
  the	
  total	
  expenditure	
  
(excluding	
  loan	
  related	
  payments	
  and	
  overheads	
  such	
  as	
  salaries	
  etc.)	
  should	
  carry	
  a	
  
precise	
  address	
  and	
  landmarks	
  which	
  facilitates	
  physical	
  inspec8on	
  of	
  the	
  work	
  spot.	
  
• Based	
  on	
  the	
  above,	
  such	
  work	
  spots	
  should	
  be	
  depicted	
  on	
  a	
  ward	
  map	
  that	
  is	
  
publicly	
  displayed	
  at	
  respec8ve	
  ward	
  offices.	
  	
  
• Both	
  of	
  the	
  above	
  should	
  also	
  carry	
  unique	
  work	
  codes	
  that	
  are	
  men8oned	
  in	
  	
  
1. the	
  budget	
  document,	
  	
  
2. displayed	
  in	
  the	
  map	
  and	
  	
  
3. at	
  the	
  physical	
  work	
  loca8on	
  immediately	
  upon	
  commencement	
  of	
  work	
  
	
  	
  	
  	
  This	
  code	
  should	
  match	
  with	
  the	
  work	
  codes	
  (presumably)	
  being	
  used	
  by	
  the	
  
individual	
  departments	
  of	
  the	
  BBMP	
  for	
  their	
  internal	
  monitoring	
  purposes.	
  In	
  the	
  
case	
  of	
  Roads,	
  BBMP’s	
  Road	
  IDs	
  as	
  per	
  the	
  Road	
  History	
  Project	
  should	
  be	
  used.	
  
	
  	
   Source:	
  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/our-­‐
recommenda8ons-­‐for-­‐bbmp-­‐budget-­‐2013-­‐2014/177376449052793	
  

13	
  
Recommenda8ons	
  for	
  BBMP	
  Budget	
  
2013-­‐2014/3	
  
• 
• 

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 

C)CategorizaWon	
  of	
  Works	
  
	
  	
  	
  	
  	
  Individual	
  budgetary	
  alloca8ons	
  aggrega8ng	
  to	
  at	
  least	
  90%	
  of	
  total	
  expenditure	
  (excluding	
  loan	
  
related	
  payments	
  and	
  overheads	
  such	
  as	
  salaries	
  etc.),	
  should	
  clearly	
  men8on	
  the	
  purpose	
  of	
  the	
  
works	
  in	
  terms	
  of	
  either	
  a	
  category	
  or	
  one	
  of	
  the	
  func8ons	
  of	
  the	
  BBMP	
  such	
  as	
  Solid	
  Waste	
  
Management,	
  Storm	
  Water	
  Drainage	
  etc.	
  
	
  	
  	
  	
  	
  Currently,	
  though	
  BBMP	
  Budgets	
  are	
  classified	
  by	
  Departments,	
  line	
  items	
  aggrega;ng	
  to	
  
thousands	
  of	
  crores	
  simply	
  state	
  “Development	
  works”	
  or	
  “Assembly	
  cons;tuency	
  works”	
  without	
  
men;oning	
  the	
  precise	
  objec;ve	
  or	
  category	
  of	
  work.	
  
	
  	
  
D)Start	
  and	
  End	
  Dates	
  	
  	
  	
  	
  	
  	
  
Budget	
  line	
  items	
  referred	
  to	
  in	
  ‘B’	
  above	
  should	
  also	
  carry,	
  in	
  addi8on	
  to	
  Loca8on	
  and	
  Work	
  codes,	
  
start	
  dates	
  and	
  end	
  dates	
  for	
  the	
  ac8vity	
  to	
  which	
  they	
  correspond.	
  	
  
In	
  case	
  of	
  spill	
  over	
  works,	
  against	
  the	
  ‘budgeted’	
  start	
  and	
  end	
  dates,	
  the	
  Budget	
  document	
  should	
  
indicate	
  	
  
Actual	
  start	
  date	
  	
  
Revised	
  end	
  date	
  	
  
Name	
  of	
  contractor	
  
Payments	
  made	
  	
  
Name	
  of	
  responsible	
  BBMP	
  official	
  and	
  	
  
Precise	
  reason	
  for	
  delay	
  

Source:	
  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/our-­‐
recommenda8ons-­‐for-­‐bbmp-­‐budget-­‐2013-­‐2014/177376449052793	
  

14	
  
Recommenda8ons	
  for	
  BBMP	
  Budget	
  
2013-­‐2014/4	
  
E)CiWzen	
  friendly	
  disclosures	
  
	
  

• 

The	
  Budget	
  document	
  and	
  all	
  of	
  the	
  above	
  disclosures	
  should	
  be	
  downloadable	
  in	
  CSV	
  
(Comma	
  Separated	
  Value)	
  format	
  from	
  the	
  BBMP	
  website.	
  

• 

Respec8ve	
  ward	
  offices/zonal	
  offices/Engineering	
  Divisions	
  should	
  have	
  the	
  above	
  
informa8on	
  rela8ng	
  to	
  their	
  areas	
  of	
  opera8on	
  displayed	
  publicly.	
  

• 

Budget	
  documents	
  should	
  carry	
  summary	
  schedules	
  of	
  the	
  following:	
  	
  
1.  	
  Ward	
  wise	
  budgetary	
  alloca8ons	
  (summary	
  of	
  ‘A’	
  above)	
  	
  
2.  Category	
  or	
  func8on	
  wise	
  budgetary	
  alloca8ons	
  (summary	
  of	
  ‘C’	
  above)	
  	
  
3.  Property	
  tax	
  collec8ons	
  and	
  outstanding	
  dues	
  by	
  Ward	
  (this	
  was	
  done	
  by	
  the	
  BBMP	
  in	
  previous	
  years,	
  
but	
  has	
  been	
  subsequently	
  discon8nued)	
  	
  
4.  List	
  of	
  defaul8ng	
  individuals/organisa8ons	
  for	
  outstanding	
  dues,	
  excluding	
  property	
  tax	
  	
  
5.  Number	
  of	
  employees	
  by	
  department	
  and	
  total	
  employee	
  cost,	
  number	
  of	
  contract	
  employees	
  by	
  
department	
  and	
  total	
  cost	
  (this	
  was	
  done	
  by	
  the	
  BBMP	
  in	
  previous	
  years,	
  but	
  has	
  been	
  subsequently	
  
discon8nued)	
  	
  
6.  Opera8onal	
  classifica8on	
  of	
  total	
  budgeted	
  expenditure	
  i.e.	
  by	
  salaries,	
  contractor	
  payments,	
  other	
  
administra8ve	
  expenses,	
  establishment	
  expenses,	
  opera8ons	
  and	
  maintenance	
  expenditure	
  etc.	
  (as	
  
against	
  the	
  current	
  department	
  level	
  classifica8on	
  which	
  renders	
  it	
  difficult	
  to	
  ascertain	
  total	
  salary	
  
cost	
  of	
  BBMP)	
  	
  

Source:	
  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/our-­‐recommenda8ons-­‐for-­‐bbmp-­‐
budget-­‐2013-­‐2014/177376449052793	
  

15	
  

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Mukul Asher: Analysing the Bangalore Municipal Budget

  • 1. Analyzing the Bruhat Bengaluru Mahanagara Palike (BBMP) Budget By: Mukul G. Asher Professorial Fellow, National University of Singapore & Councillor, Takshashila Institution Prepared for: Bangalore Civic Leadership Incubator Program(BCLIP), Takshashila Institution Copyright  2013,  the  Takshashila  Ins8tu8on   December 21, 2013 1  
  • 2. ORGANIZATION   •  Karnataka  Municipal  Finances:  Issues  and   Reforms   •  BBMP  2012-­‐13  Budget  Analysis   2  
  • 3. •  Karnataka  Municipal  Finances:  Issues   and  Reforms/1   Municipal  reforms  have  been  undertaken  by  the  Municipal  Reforms  Cell  (unit  of   Directorate  of  Municipal  Administra8on,  Karnataka)  for  all  municipal  bodies  other  than   Bangalore.   •  All  213  municipal  bodies  in  Karnataka(other  than  Bangalore),  have  undertaken  the   JNNURM  e-­‐governance  reforms  related  to  municipal  finances,  mostly  known  as   FBAS(Fund  Based  Double  Entry  Accrual  Accoun8ng  System).  Rules,  guidelines  and   introduc8on  available  at  -­‐  hXp://www.mrc.gov.in/node/25   •  As  a  result,  municipal  finance  records  have  been  digi8zed  –  following  the  same  formats   and  financial  codes  across  these  municipal  bodies  for  various  financial  heads  in  financial   statements  and  trial  balances.   Issues:   •  In  spite  of  available  Data  on  Municipal  Finances,  liXle  analysis  has  been  done  on  them.   •  The  accountants  (even  though  there  is  a  shortage  of  them)  are  the  only  ones  who   understand  the  data.   •  There  is  liXle  or  no  understanding  with  the  others  who  are  in  the  administra8on  (and   more  importantly,  at  decision-­‐making  posi8ons)  at  these  municipal  bodies     3  
  • 4. Karnataka  Municipal  Finances:  Issues   and  Reforms/2   Reforms  suggested:   •  Need  for  them  to  understand  how  to  analyze  and  use  the  financial  data  that  is   being  generated  -­‐-­‐-­‐-­‐  e.g.  what  simple  financial  ra8os  imply  -­‐  how  they   compare  across  municipal  bodies  etc.   •  A  basic  financial  soware  tool  might  be  built  into  the  already  exis8ng  soware   of  the  MRC  which  will  produce  regular  report  cards  -­‐-­‐-­‐  comparing  similar   municipal  bodies  (the  soware  was  developed  at  IIMB  but  not  integrated  with   the  system)   •  KUIDFC  (similar  to  TNUIDFC  in  Tamil  Nadu)  experience  -­‐  pooled  financing  tool   -­‐-­‐-­‐  especially  something  for  smaller  municipal  bodies  (Town  Municipal   Councils  and  Town  Panchayats  in  Karnataka  which  are  about  160  in  number)   •  Project  finance  might  also  be  something  good  to  include  -­‐  especially  for  the   higher  officials  -­‐-­‐  since  that  is  preXy  much  the  route  for  much  funding  now   4  
  • 5. BBMP  2012-­‐13  Budget  Overview   Source:  Ashwath  YN  (2012),  BBMP  Budget  Brief  2012-­‐13  ,  PROOF,  Janaagraha   Centre.  Available  at:  hLp://www.ichangemycity.com/sites/default/files/bbmp-­‐ budget-­‐briefs-­‐english/BBMP-­‐Budget-­‐2012-­‐13-­‐Kempegowda-­‐ward-­‐1.pdf   5  
  • 6. Expenditure  and  Livability  by  Sector   Source:  Source:  Ashwath  YN  (2012)   6  
  • 7. Capital  And  revenue  Expenditure  for  BBMP   •  No  change  in  Capital-­‐Revenue  mix  from  Budget  2011-­‐12   •  For  2011-­‐12,  Revised  Es8mates  are  lower  than  Budgeted   Es8mates  by  60%   Source:  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐ finance/bbmps-­‐budget-­‐2012-­‐2013/177380015719103   7  
  • 8. Current  vs.  Spill  over  works   The  Budget  document   also  carries  designa8on   of  each  line  item  of  work   as  “Current”,  “Spill  over”   or  “Pending  bills”.  This   reflects  the  status  of   work,  though  further   details  on  why  and  how   these  are  designated   and  who  designates   them  are  not  clear.   Source:  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/bbmps-­‐ budget-­‐2012-­‐2013/177380015719103   8  
  • 9. Categories  of  Expenditure   Source:  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐ finance/bbmps-­‐budget-­‐2012-­‐2013/177380015719103   9  
  • 10. BBMP’S  Debt  PosiWon   Source:  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/ bbmps-­‐budget-­‐2012-­‐2013/177380015719103   10  
  • 11. Department-­‐wise  Expenditure   Source:  hXps:// www.facebook.com/notes/ public-­‐record-­‐of-­‐opera8ons-­‐ and-­‐finance/bbmps-­‐ budget-­‐2012-­‐2013/177380015 719103   11  
  • 12. Recommenda8ons  for  BBMP  Budget   2013-­‐2014/1   A)Ward  Budget:   •  A  specified  percentage  of  BBMP’s  Budget,  not  lesser  than  40%  of  total   expenditure,  should  be  set  aside  as  Ward  Budgets.  Such  Ward  Budgets  need  to   comprise  individual  budgetary  alloca8ons  that  are  sourced  directly  from  ci8zens   by  Councilors/Administrators  through  a  par8cipatory  budge8ng  process.       •  The  par8cipatory  budge8ng  process  should  be  conducted  during  September  to   December  through  a  combina8on  of     •  Budget  request  forms  being  distributed  widely  through  ward  offices  to   solicit  ci8zen  inputs  on  individual  works  and  services  and   •  Minimum  of  2  public  mee8ngs  held  at  a  ward  level  in  each  ward  by   Councilors/Administrators,  with  sufficient  prior  no8ce  and  publicity     Any  devia8ons  from  ci8zen  inputs  sourced  as  above,  from  the  Budget  presented  in   the  Council  needs  to  be  explained  in  the  Budget  document  itself  with  ward  level   break-­‐down  of  inputs  vs  budgeted  amounts.   Source:  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/our-­‐ recommenda8ons-­‐for-­‐bbmp-­‐budget-­‐2013-­‐2014/177376449052793   12  
  • 13. Recommenda8ons  for  BBMP  Budget   2013-­‐2014/2   B)Disclosure  of  Work  LocaWons  and  Work  Codes     • Individual  budgetary  alloca8ons  aggrega8ng  to  at  least  70%  of  the  total  expenditure   (excluding  loan  related  payments  and  overheads  such  as  salaries  etc.)  should  carry  a   precise  address  and  landmarks  which  facilitates  physical  inspec8on  of  the  work  spot.   • Based  on  the  above,  such  work  spots  should  be  depicted  on  a  ward  map  that  is   publicly  displayed  at  respec8ve  ward  offices.     • Both  of  the  above  should  also  carry  unique  work  codes  that  are  men8oned  in     1. the  budget  document,     2. displayed  in  the  map  and     3. at  the  physical  work  loca8on  immediately  upon  commencement  of  work          This  code  should  match  with  the  work  codes  (presumably)  being  used  by  the   individual  departments  of  the  BBMP  for  their  internal  monitoring  purposes.  In  the   case  of  Roads,  BBMP’s  Road  IDs  as  per  the  Road  History  Project  should  be  used.       Source:  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/our-­‐ recommenda8ons-­‐for-­‐bbmp-­‐budget-­‐2013-­‐2014/177376449052793   13  
  • 14. Recommenda8ons  for  BBMP  Budget   2013-­‐2014/3   •  •  •  •  •  •  •  •  •  •  •  •  •  C)CategorizaWon  of  Works            Individual  budgetary  alloca8ons  aggrega8ng  to  at  least  90%  of  total  expenditure  (excluding  loan   related  payments  and  overheads  such  as  salaries  etc.),  should  clearly  men8on  the  purpose  of  the   works  in  terms  of  either  a  category  or  one  of  the  func8ons  of  the  BBMP  such  as  Solid  Waste   Management,  Storm  Water  Drainage  etc.            Currently,  though  BBMP  Budgets  are  classified  by  Departments,  line  items  aggrega;ng  to   thousands  of  crores  simply  state  “Development  works”  or  “Assembly  cons;tuency  works”  without   men;oning  the  precise  objec;ve  or  category  of  work.       D)Start  and  End  Dates               Budget  line  items  referred  to  in  ‘B’  above  should  also  carry,  in  addi8on  to  Loca8on  and  Work  codes,   start  dates  and  end  dates  for  the  ac8vity  to  which  they  correspond.     In  case  of  spill  over  works,  against  the  ‘budgeted’  start  and  end  dates,  the  Budget  document  should   indicate     Actual  start  date     Revised  end  date     Name  of  contractor   Payments  made     Name  of  responsible  BBMP  official  and     Precise  reason  for  delay   Source:  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/our-­‐ recommenda8ons-­‐for-­‐bbmp-­‐budget-­‐2013-­‐2014/177376449052793   14  
  • 15. Recommenda8ons  for  BBMP  Budget   2013-­‐2014/4   E)CiWzen  friendly  disclosures     •  The  Budget  document  and  all  of  the  above  disclosures  should  be  downloadable  in  CSV   (Comma  Separated  Value)  format  from  the  BBMP  website.   •  Respec8ve  ward  offices/zonal  offices/Engineering  Divisions  should  have  the  above   informa8on  rela8ng  to  their  areas  of  opera8on  displayed  publicly.   •  Budget  documents  should  carry  summary  schedules  of  the  following:     1.   Ward  wise  budgetary  alloca8ons  (summary  of  ‘A’  above)     2.  Category  or  func8on  wise  budgetary  alloca8ons  (summary  of  ‘C’  above)     3.  Property  tax  collec8ons  and  outstanding  dues  by  Ward  (this  was  done  by  the  BBMP  in  previous  years,   but  has  been  subsequently  discon8nued)     4.  List  of  defaul8ng  individuals/organisa8ons  for  outstanding  dues,  excluding  property  tax     5.  Number  of  employees  by  department  and  total  employee  cost,  number  of  contract  employees  by   department  and  total  cost  (this  was  done  by  the  BBMP  in  previous  years,  but  has  been  subsequently   discon8nued)     6.  Opera8onal  classifica8on  of  total  budgeted  expenditure  i.e.  by  salaries,  contractor  payments,  other   administra8ve  expenses,  establishment  expenses,  opera8ons  and  maintenance  expenditure  etc.  (as   against  the  current  department  level  classifica8on  which  renders  it  difficult  to  ascertain  total  salary   cost  of  BBMP)     Source:  hXps://www.facebook.com/notes/public-­‐record-­‐of-­‐opera8ons-­‐and-­‐finance/our-­‐recommenda8ons-­‐for-­‐bbmp-­‐ budget-­‐2013-­‐2014/177376449052793   15