NOTIFICATION-II

(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ ¨sÁU À – 4 , 28 , 2021( , 06, , ೧೯೪3) . 797 Part – IVA BENGALURU, TUESDAY, 28, SEPTEMBER, 2021( ASHWAYUJA, 06, SHAKAVARSHA, 1943) No. 797 GOVERNMENT OFKARNATKA No. FD 18 SAD 2021 Karnataka Government Secretariat, VidhanaSoudha, Bangalore, dated: 28.09.2021. NOTIFICATION-II The draft of the Bruhat Bengaluru Mahanagara Palike (Fiscal Responsibility and Budget Management) Rules, 2020 which the Government of Karnataka proposes to make in exercise of the powers conferred by sub-section (1) of Section 8 of the Karnataka Local Fund Authorities Fiscal Responsibility Act, 2003 (Karnataka Act 41 of 2003), is hereby published as required by sub-section (1) of section 8 of the said Act for the information of all persons likely to be affected thereby and notice is hereby given that the said draft will be taken into consideration after thirty days from the date of its publication in the official Gazette. Any objection or suggestion, which may be received by the State Government from any person with respect to the said draft before the expiry of the period specified above, will be considered by the State Government. Objections and suggestions may addressed to the Additional Chief Secretary to Government, Finance Department, Vidhana Soudha, Bengaluru - 560001. DRAFT RULES 1. Title, application and commencement.– (1) These rules may be called the Bruhat Bengaluru Mahanagara Palike (Fiscal Responsibility and Budget Management) Rules, 2021 (2) These rules are applicable to the Bruhat Bengaluru Mahanagara Palike. (1)2 (3) They shall come into force from the date of their final publication in the Official Gazette. 2. Definitions.- (1) In these rules, unless the context otherwise requires,- (a) "Act" means the Karnataka Local Fund Authorities Fiscal Responsibility Act, 2003 (Karnataka Act 41 of 2003); (b) “Accounting Standard” means such accounting standards issued by the Institute of Chartered Accountants of India, as may be decided by the Chief Commissioner to be applicable to the BBMP; (c) "BBMP" means the Bruhat Bengaluru Mahanagara Palike; (d) “BBMP fund” means the Local Fund of the BBMP comprising of all moneys received by or on behalf of the corporation, all taxes, tolls and other imposts, fines, fees, penalties paid to or levied by it under the said law, all proceeds of land or other property sold by the corporation and all rents accruing from its land or property and all interests, profits and other moneys accruing by gifts or transfers from the Government or private individuals shall constitute the BBMP fund and shall be held, applied and disposed of in accordance with the provisions of the said law, the rules and the regulations made there under or any other law for the time being in force; (e) "Budget Year" means the year for which the Budget and Medium Term Fiscal Plan (MTFP) are being prepared or presented; (f) "CAGR" means Compound Annual Growth Rate calculated as follows: (cid:3117) CAGR= (cid:4672)(cid:3006)(cid:3041)(cid:3031) (cid:3026)(cid:3032)(cid:3028)(cid:3045) (cid:3019)(cid:3032)(cid:3049)(cid:3032)(cid:3041)(cid:3048)(cid:3032) (cid:3019)(cid:3032)(cid:3030)(cid:3032)(cid:3036)(cid:3043)(cid:3047)(cid:3046) (cid:4673)(cid:3289) −1 (cid:3020)(cid:3047)(cid:3028)(cid:3045)(cid:3047) (cid:3026)(cid:3032)(cid:3028)(cid:3045) (cid:3019)(cid:3032)(cid:3049)(cid:3032)(cid:3041)(cid:3048)(cid:3032) (cid:3045)(cid:3032)(cid:3030)(cid:3032)(cid:3036)(cid:3043)(cid:3047)(cid:3046)  End year means Previous year  Start year means fifth year preceding to previous year  ‘n’ is number periods. (g) "Committed Expenditure" means any expenditure for which BBMP is bound to honour the bill for payment when presented; (h) "Extraordinary receipts" means any receipt received on account of one time change in law or provision not likely to be received every year. For example:- amount received from one time amnesty schemes. (i) "Form" means a form appended to these rules; (j) "Fund authority" means the Bruhat Bengaluru Mahanagara Palike which administers the BBMP fund; (k) "Operating expenditure" means the expenditure required for administration and maintenance of BBMP staff, offices and assets;3 (l) "Revenue deficit” means the excess of revenue expenditure over revenue receipts; (m) "Revenue receipt” means the revenue received as specified in rule 4; and (n) “Revenue surplus” means the excess of revenue receipts over revenue expenditure. (2) Words and expressions used in these rules and not defined shall have the same meanings assigned to them in the Karnataka Local Fund Authorities Fiscal Responsibility Act, 2003 (Karnataka Act 41 of 2003). 3. Financial management principles.- (1) The fund authority shall be guided by the financial management principles specified under section 4 of the Act. (2) The BBMP shall take appropriate measures to eliminate the revenue deficit and build up adequate revenue surplus. The deficit in the final approved budget by the Government cannot exceed 3% of total receipts of the previous year immediately preceding to the relevant current year. The projected increase in revenue cannot be more than the actual CAGR as calculated: Provided that, the revenue deficit may exceed the limits specified under this rule due to grounds of unforeseen demands on the finances of the BBMP due to natural calamity subject to condition that the excess beyond limits arising due to natural calamities does not exceed the actual fiscal cost that can be attributed to the calamities. Provided further that, the grounds specified in the first proviso shall be placed before the Council, as soon as may be, after it becomes likely that such deficit amount may exceed the aforesaid limits, with an accompanying report stating the likely extent of excess, and reasons thereof. 4. Calculation of CAGR and preparation of Annual Budget.- (1) For the purpose of calculation of CAGR, the following actual revenue receipts shall be considered to calculate the end of the year revenue receipts and beginning of the year revenue receipts, namely:- (a) Details of revenue receipts, are,- (i) property tax excluding cesses payable including interest and penalty; (ii) advertisement taxes or fee; (iii) entertainment tax; (iv) non-tax revenues; (v) grants of state finance commission; (vi) grants of central finance commission; and (vii) other revenue receipts;4 (b) The revenue receipts does not include the following receipts,- (i) any specific grants received from State and Central Government for capital works; (ii) deposit contributions received from any agencies; (iii) borrowings; (iv) recovery of advance, loans and statutory dues; (v) refundable security deposits, earnest money deposits or any other refundable deposits; (vi) receipts from sale of land; and (vii) extraordinary receipts. (2) For the purpose of preparation of budget of the BBMP, numerical ceilings of receipts for ‘BBMP own source revenue receipts’ shall be the previous year actual receipts plus percentage of CAGR on previous year actual receipts. Any other receipts including receipts under clause (b) of sub-rule (1) of rule 4, budget provision shall be made on actual basis to the extent possible and in the absence of actual allocation, Current Year’s revised receipt is to be considered for budget preparation. (3) The annual budget shall not exceed the ceiling as specified above except with the prior detailed written approval of the State Government in response to specific budget line items sought to be included along with the source of funding identified to meet the expenditure, beyond the above limit and shall allow for a cash balance at the end of the year of not less than one lakh rupees under general account revenue. (4) The Standing Committee for Taxation and Finance shall present to the Council, a mid-year statement of actual performance against the annual budget in the same format as the annual budget with a commentary explaining reasons for variance comprising quantitative and qualitative factors and impact on full year performance against budget in quantitative terms. Such mid-year statement shall be published on the website and made available at all ward offices before 15 November of a financial year. A summary of the same shall be published in one widely circulated English language daily and one Kannada language daily before 31 October of a financial year. . 5. Fiscal Indicators.- The following fiscal indicators shall be measured for the purpose of evaluating the fiscal position of the BBMP and shall be published as part of the Medium Term Fiscal Plan,- (a) tax receipts as a percentage of revenue receipts; (b) non tax receipts as a percentage of revenue receipts; (c) state government grants as a percentage of revenue receipts; (d) central government grants as a percentage of revenue receipts; (e) own revenue receipts as a percentage of revenue receipts; (f) committed expenditure as a percentage of untied resources; (g) operating expenditure as a percentage of total expenditure; (h) revenue expenditure as a percentage of revenue receipts;5 (i) total capital receipts as a percentage of total receipts; (j) capital grants as a percentage of total receipts; (k) own capital receipts as a percentage of total receipts; (l) borrowing as a percentage of total receipts; (m) interest payment as a percentage of own revenue receipts; (n) pay, pension and administrative expenses as a percentage of revenue receipts; (o) capital expenditure as a percentage of total receipts; (p) revenue expenditure as a percentage of total receipts; (q) repayment of loan (principal & interest) as a total expenditure; (r) capital expenditure as a percentage of total expenditure; (s) revenue expenditure as a percentage of total expenditure; (t) fiscal space over all, for development, out of own revenues and out of untied resources; and (u) cash adequacy measures 6. Medium term fiscal plan.- (1) There shall be prepared in each financial year a medium term fiscal plan along with the annual budget and shall be submitted for approval of the Council. (2) The medium term fiscal plan shall set forth a four-year rolling target including the current year for the fiscal indicators with specification for following underlying assumptions in BBMP FRBM FORM-1. (3) The medium term fiscal plan shall include an assessment of sustainability relating to,- a) revenue deficit; and b) the use of capital receipts including borrowings for generating productive assets. 7. Manner of disclosure of measures for fiscal transparency.- (1) The BBMP shall take suitable measures to ensure greater transparency in its fiscal operation in public interest and minimize as far as practicable, secrecy in the preparation of the annual budget. For this purpose, the Standing Committee for Taxation and Finance of BBMP shall ensure that there are at least two meetings every year in each ward committee at the time of budget preparation and finalization and two city wide public consultation with citizen forums with a list of organisations to be submitted by ward committees. (2) Information on a quarterly basis to ward committees for discussion at ward committee meetings. Such information shall comprise a list of natural and built assets in the ward such as parks, playgrounds, public toilets etc. with their location and budgeted and actual expenditure incurred on each with details of contractor, contract value, estimated and actual start and end date of work, and estimated and actual cost of work. In the case of ongoing works, detailed status and estimated dates and cost of completion shall be provided. A list of job codes of6 works proposed in the ward with details of address or location, and status of each work with tender and contract details, estimated and actual date of commencement and completion, estimated and actual cost of completion and details of work order and measurement book references on the BBMP website for ongoing works, shall also be provided. (3) Ten percent of the annual available amount for development works (amount available after deduction of the committed expenditure) to be set aside for works recommended by citizens, divided equally between wards, through forms made available for this purpose at ward offices and website of the BBMP, and through inputs from ward committee meetings. A separate statement of such works shall be annexed to the annual budget indicating ward number, ward name, amount allocated to the ward and list of such works. (4) Every expenditure incurred by the BBMP shall be published on its website in a searchable format and at individual cost/payment level on or before 31 March 2023. (5) Details of each individual job code shall be made available through its life cycle of tendering, contractor selection, work order issuance, measurement books, quality certification and payment on the BBMP site in a searchable format (6) All manual transactions to be phased out by 31 March 2024 and to be replaced by integrated digital records that capture every transaction at source and are integrated with individual transaction processing systems (7) In particular and without prejudice to the generality of the foregoing provisions, BBMP shall, at the time of presentation of the annual budget, disclose in a statement detailing: (a) significant changes in the accounting standards, policies and practices affecting or likely to affect the computation of fiscal indicators; (b) as far as practicable and consistent with protection of public interest, the contingent liabilities and the actual liabilities arising out of execution of works by external agencies where liability for repayment is on the BBMP; and (c) The actual liabilities arising out of execution of works by BBMP shall be disclosed in the budget form specified in sub-rule (8). (8) The document presented to the Council in the nature of Budget in brief, along with annual budget shall, contain statements in the FRBM Forms 2 to 17 as annexed.7 8. Publication of financial document and annual performance report.- The BBMP shall publish the MTFP and the annual budget for the coming financial year on the BBMP website before 31st March and audited annual accounts and the annual performance report of the previous year, before 31st August every financial year. 9. Preparation of receipts, accounts and balance sheet.- 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, Sd/- (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) 20xx- 20xx- 20xx- 20xx- Particulars xx xx xx xx 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 Borrowings8 20xx- 20xx- 20xx- 20xx- Particulars xx xx xx xx Total Receipts C Expenditure C1 Committed Expenditure C1.1 Operating Expenses C1.1.1 Salaries & Pension C1.1.2 Administrative Expenses Total for C1.1 C2 Debt-servicing C2.1 Interest on loans C2.2 Repayment of loans Total for C2 Provision for Unforeseen C3 Expenditure 5% C4 Discharge of Pending Bills Total for C3 to C4 Total Committed Expenditure Balance Allocation for Projects/Programs/Schemes C5 out of Tied Grants Total for C5 Balance C6 Allocation for O&M expenses Allocation for ongoing Programs/Schemes C7 (untied grants and own sources) Total for C6 to C7 Balance Allocation for New Capital Projects (Untied C8 grants and own sources) Allocation for new Programs/Schemes C9 (Untied grants and own sources) Total for C8 to C9 Total Expenditure Surplus/(Deficit) D Cash Balance D1 Balance at the beginning of the year D2 Balance at the end of the year9 BBMP FRBM FORM 2 (See rule 8) SELECT FISCAL INDICATORS (Rs. in crores) Previous Curren Current Ensurin Targets for next Three years t year year g year Years Actuals (Y-1) Sl. (Y-1) (Y) Item Budget No Revised Budget Estima Y-3 Y-2 Estimate Estimate Y+1 Y+2 Y+3 tes s (RE) s (BE) (BE) 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 Expenditure10 BBMP FRBM FORM 3 (See rule 8) COMPONENTS OF LOAN LIABILITES (Rs. in Crores) Outstanding Raised during the Repayment/Redemption Amount Fiscal year during the Fiscal year Sl. Source of (End-March) No. Loan Previous Current Previous Current Previous Current year year year year year year (Actuals) (RE) (Actuals) (RE) (Actuals) (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) Total Purpose Any Anticipated Balance Loan Fresh Loan Source for Rate of Security Repayment Repayment at year SL Balance availed/Expected of which Interest Offered up to from of the No up to to avail during Loan Loan (%) to take December January end Previous the year availed loan to March Year Year 1 2 3 4 5 6 7 8 9 1011 BBMP FRMB FORM 5 (See rule 8) REVENUES RAISED BUT NOT REALISED (MAJOR REVENUE) (As at the end of the reporting year) Amount not under dispute but Amount under dispute pending receipt (Rs. in crores) (Rs. in crores) Over Over Over Over Over Over Majo 1 2 5 1 2 5 r Description year year year year year year Head Over Over but but but but but but Gran 10 Tota 10 Tota less less less less less less d year l year l than than than than than than Total s s 2 5 10 2 5 10 year year year year year year s s s s s s 1 2 3 4 5 6 7 8 9 10 11 12 13 1 Property Tax Service Charges in 2 lieu of Property Tax Advertisemen 3 t Taxes Trade 4 License Rent from Commercial 5 Shops & Establishme nt Rent from 6 Markets Any other 7 than above12 BBMP FRMB FORM 6 (See rule 8) STATEMENT OF LIABILITIES FOR THE CURRENT YEAR (Rs. in Crores) Sl. Particulars Amount No 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 supplies13 BBMP FRMB FORM 7 (See rule 8) STATEMENT OF BLOCK ASSETS for the previous year……….. (Rs. in Crores) Assets at Depreciation Assets the acquired Closing value of beginning of during the assets at the end of the previous the previous year Item previous year year Book - Book Value Book Value 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 recorded14 BBMP FRMB FORM 8 (See rule 8) STATEMENT OF FISCAL INDICATORS OF BBMP - HEAD WISE (Rs. in Crores) Ensuring Expenditure Current Sl BUDGET Revised Year Targeting Targeting Targeting of Previous Year Budget No HEAD Estimates Budget Year-1 Year-2 Year-3 Year Estimate Estimates Receipts 1 Council 2 GAD Finance 3 &Accounts 4 Estates 5 Revenue 6 Horticulture Urban 7 Forestry 8 Lakes 9 Health Gen 10 Health Med 11 SWM Town 12 Planning Public 13 Works 14 Projects 15 Road Infra 16 SWD 17 Electrical 18 Education 19 Welfare GRAND TOTAL Payments 1 Council 2 GAD Finance 3 &Accounts 4 Estates 5 Revenue 6 Horticulture Urban 7 Forestry 8 Lakes 9 Health Gen 10 Health Med 11 SWM Town 12 Planning Public 13 Works15 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) Curren Ensurin Targ Tar S Actuals Targe t Year Revised g Year etin geti L of ting Details Budget Estimat Budget g ng N Previou Year- Estima es Estimat Year Yea o s Year 3 te es -1 r-2 RECEIPTS DETAILS Tax Receipts: 1 Property Tax 2 Advertisement Tax 3 Health Cess Solid Waste management 4 Cess Service charges in lieu of 5 Property Tax Fines & Penalty collected 6 on Property Tax Total-A Non Tax Receipts: 1 Other Revenue Income 2 Improvement Charges 3 Surcharge on Stamp Duty 4 Advertisement Other Fees Advertisement Other 5 Income Income from BBMP 6 Properties 7 Market Other Income 8 Building Regulation Fees 9 Parking Fees 1 0 Trade Licence Fees 1 1 OFC Charges 1 Road Cutting Charges & 2 Restoration16 1 3 Bank Interest Misc 1 Receipts/Fines/Fees/Oth 4 ers/OB 1 5 Any Other Receipts Total-B Own Source Revenue Receipts -(A+B) GOI REVENUE GRANTS NUHM & MP GRANTS & 1 RMS Grants Finance Commission 2 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 SFC Grants - Untied 2 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 Special Infra Project 3 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 Cess payable on Property 2 Tax 3 Recoveries payable Any Other Recoveries and 4 Refund17 Total-G TOTAL RECEIPTS (A+B+C+D+E+F+G) Actual Curren Ensurin Targ Tar Targe Accoun t Year Revised g Year etin geti SL ting Details ts of Budget Estimat Budget g ng No Year- Previou Estima es Estimat Year Yea 3 s Year te es -1 r-2 PAYMENTS DETAILS Administrative Expense General Administrative 1 Expenses 2 Salaries & Allowance Employee Retirement 3 Benefits Total-A Financial Expenses Repayment of Loans & 1 Interest 2 Loans & Advances Total-B Recovery and Refunds 1 Refund of Deposits 2 Cess Payable Total-C Programmes Expenses Public Health & Solid 1 Waste management Health Medical 2 Programmes Education, Sports,Culture 3 Programmes Total-D Social Welfare development 24.10% SC/SC Welfare 1 Programmes BCM Welfare 2 Programmes Physically Handicap 3 Programmes Women Welfare 4 Programmes 5 EWS Welfare Programmes Other General Welfare 6 Programmes 7 Grant in Aids Total-E Maintenance of Public Utilities/ Amenities 1 Maintenance of parks18 Maintenance and Development Forest & 2 Horticulture Improvement and 3 Maintenance Lakes 4 UGD/Water Supply 5 Street Light Maintenance Street Lighting Electrical 6 Charges Total-F Development of Public Utilities/ Amenities BBMP Assets Management (Land 1 acquisition etc) 2 Development of Parks 3 Stadiums, Playgrounds Installation of Street Light 4 fittings Total-G Maintenance of Road and Other Basic Infrastructure Maintenance of BBMP/Education/Health 1 /Other Buildings Maintenance of Road, Drain, Footpath , ROB/RUB/Flyover Grade Separators /Corridors & 2 other Infrastructure Maintenance of Storm 3 Water Drains Works Maintenance of ROB/RUB/Flyover G 4 Separators & Corridors Maintenance of Street 5 Light Fittings Maintenance of SWM 6 Plants 7 Maintenance of Lakes 8 Maintenance of Markets Maintenance of Other 9 Infrastructure Total-H Development of Basic and Other Infrastructure BBMP/Education/Health 1 /Other Buildings Road, Drain, Footpath , ROB/RUB/Flyover Grade Separators /Corridors & 2 other Infrastructure Storm Water Drains 3 Works Deposit Contribution and 4 Other Grant Works19 Installation of Street light 5 fittings 6 SWM Plants 7 Development of markets Discretionary Grant 8 Works 9 Lakes 1 0 Vehicles 1 1 Office Infrastructure Total-I TOTAL PAYMENTS (A to I) BBMP FRR FORM 10 (See rule 8) STATEMENT OF MAJOR REVENUE COLLECTION TREND Rs. In Crores Expected Total Overall Overall Total Collection collection Collection growth growth SL. Collection Details up to from - over over No. - current December January Previous previous previous year to March year year year(%) 1 Property Tax 2 Advertisement Tax 3 Improvement Charges Surcharge on Stamp 4 Duty Building Regulation 5 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) Overall Anticipated Overall Expendit Total Total growth Expenditure growth SL. ure up to Expenditur Expenditur over Details from over No. Decembe e -Current e -Previous previou January to previou r year year s year March s year (%) 1 Horticulture Urban 2 Forestry20 3 Lakes Health 4 General Health 5 Medical Solid Waste 6 Management Storm Water 7 Drain Basic Infrastructur e Civil work 8 (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) Actual Current Ensurin Revis Accoun Year g Year Target Targeti Targeti SL ed Particulars ts of Budget Budget ing ng ng No Estim Previo Estimat Estimat Year-1 Year-2 Year-3 ates us Year e es Salary and 1 Allowance Pension and 2 Retirement Benefits Administrative 3 Expenses Street Light Electrical & 4 Maintenance Charges Storm Water Drains 5 Maintenance Solid Waste 6 Management Maintenance of Civic Amenities and 7 Other Infrastructure Assets 8 Lakes Maintenance 9 Parks Maintenance21 All other Recurring 10 Expenses Total Committed Expenditure Revenue Receipts- 1 BBMP Revenue Receipts- 2 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) No of Added Expect Properti during ed Total SL Consti Particulars Ward es the Year from Prope No tuency Previous up to Dec to rties Year Nov March Properties under 1 tax net Properties exempt 2 from Property tax 3 Advertisement Shops , Commercial Establishments and Other 4 Establishments under Trade License Total Statement shall be prepared for each zone separately22 BBMP FRMB FORM 14 (See rule 8) Statement of Mandatory disclosure of Major Assets-1 Total Added Expect No. Up during ed SL Consti Particulars Zone Ward to the Year from Total No tuency Previous up to Dec to Year Nov March 1 Parks 2 Playgrounds Electric 3 Crematorium 4 Burial Grounds Shopping Complex, 5 Market Building, 6 Community Halls School and College 7 Buildings Hospital and 8 Primary Health Centres 9 Leased Propeties Properties and 10 Vacant Land Owned by BBMP Abaittors/Slaughter 11 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 Develop Expect Develope ment Total ed SL Constit d up to during Particulars Zone Ward Lengt from Total No uency Previous the h Dec to Year Year up March to Nov Storm Water Drain under 1 BBMP Jurisdiction Arterial and Sub 2 Arterial, Major Road Length Note : Each item of particulars shall be prepared in detailR.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19 Licensed to post without prepayment WPP No. 297 23 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) Property Tax (Including Interest SL Advertisement Non Tax Year and Penalties excluding payable No Tax Revenue Cess 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 Revenue payment Year No Budgeted Actual % Budgeted Actual % 1 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 (Admn & Advances) ಮುದ(cid:206)ಕರು (cid:178)ಾಗೂ ಪ(cid:206)(cid:144)ಾಶಕರು:- ಸಂಕಲ(cid:163)ಾ(cid:297)(cid:144)ಾ(cid:312)ಗಳ(cid:133), ಕ(cid:163)ಾ(cid:143)ಟಕ (cid:170)ಾಜ(cid:205)ಪತ(cid:206), ಸ(cid:144)ಾ(cid:143)(cid:312) (cid:144)ೇಂದ(cid:206) ಮುದ(cid:206)(cid:158)ಾಲಯ, (cid:166)ೆಂಗಳ(cid:136)ರು