Chennai Municipal Corporation Budget

Budget of Chennai Municipal Corporation gives the receipts and expenditures of the civic body that governs the city of Chennai. It contains department-wise, zone-wise and Regional Office-wise details of different types of receipts including tax and non-tax receipts, rental income, fees and user charges, and grants from the state government, Central Government and so on. It also provides details on expenditure incurred for street lighting, schools and healthcare facilities run by the Corporation, maintenance of roads, parks and open spaces, management of solid waste, etc.

About the Budget

1. In the 2014-15 budget document, receipts and payments are shown major account code wise. Capital expenditure is split in many ways- it is department wise, zone wise, regional office wise. Additionally, the plants and tools component of capex is shown separately department wise, zone wise and regional office wise. The total capex is the summation of the information show in these 6 separate capex detail sheets.
2. In the 2015-16 budget document, the details are given as in 2014-15 budget. Additionally, there are sections which are detailed below: Page 115 (on the pdf) gives the revenue receipts and expenditure on an accrual basis. From Page 139 onwards to Page 442 (pdf page), the department wise revenue budget is presented. Here the estimates of revenue receipts and expenditure are given department wise, function wise and account code wise. From Page 445 to page 476, the details of Elementary Education Fund are presented. The revenue and capital estimates are presented account code wise. From Page 477 to 1642, details on Revenue Account are presented Regional Office wise. However, when we add up the department wise totals and the Regional Office totals, the number does not tie up with the total of Revenue Receipts/Expenditure.
3. In the datasheet, revenue receipts, revenue expenditure, capital receipts are grouped major account code wise. Capital expenditure is detailed as department wise+zone wise+regional office wise. As the department wise, function wise budget was introduced only in the 2015-16 budget, there are no comparable figures in the 2014-15 budget. Further, as explained earlier, the total of the various departments and regional offices do not match with the total of revenue receipts. Therefore, given this lack of clarity, we have not given department wise estimates. Similarly, the elementary education fund details are available only in the 2015-16 budget and are not in the 2014-15 budget.
4. In the budget document, the amounts are in Rupees Thousands. In the data set, they are presented in Rupees Lakhs.
5. The Major Head codes and minor head codes have been assigned in consultation with the Tamil Nadu Municipal Accounting Manual. Some of the codes used in the budget document are not present in the accounting manual. In such cases, it was not possible to give the code description.
6. The D.P. codes are not given in the capital receipts section of the 2015-16 budget document.
7. In the summary sheet, we have not included deposits, advances in extra-ordinary receipts and payments. We have displayed it as it is in the budget document. As the budget is complicated to read, we felt it best that we stay close to the way the amounts are displayed in the document.

Legend

• PWD-Public Works Department
• D & O-Dangerous & Offensive
• CMWSS-Chennai Metropolitan Water Supply and Sewerage Board
• TNEB-Tamil Nadu Electricity Board
• BSNL-Barath Sanchar Nigam Limited
• ORS-Office of Research Services
• IPP-Innovation Partnership Programme
• P.R.O.-Public Relations Office
• LMV-Light Motor Vehicle
• NUHM-National Urban Health Mission
• DC & OSR-Development Control and Open Space Reservation
• TUFIDCO-Tamil Nadu Urban Finance and Infrastructure Development Corporation Limited
• TNUDF-Tamil Nadu Urban Development Fund
• TNUIFSL- Tamil Nadu Urban Infrastructure Financial Services Ltd
• CMCDM-Chennai Mega City Development Mission
• CPS-Contributory Pension Scheme
• TNUDF-Tamil Nadu Urban Development Fund
• MIDF-Metropolitan Infrastructure Development Fund
• PTMGR -Puratchi Thalaivar M G Ramachandran
• CMCDM-Chennai Mega City Development Mission
• HUDCO-Housing and Urban Development Corporation
• P.R.O.-Public Relations Office
• IAS-Indian Administrative Service
• LMV-Light Motor Vehicle
• KfW-Kreditanstalt für Wiederaufbau (Reconstruction Credit Institute)
• MIDF-Metropolitan Infrastructure Development Fund
• CDH-Communicable Diseases Hospital
• SWD-Storm Water Drain
• BSUP-Basic Services To The Urban Poor
• TURIF-Tamil Nadu Urban Road Infrastructure Fund
• CMDA-Chennai Metropolitan Development Authority
• TNUDF-Tamil Nadu Urban Development Fund
• CMCDM-Chennai Mega City Development Mission
• TUFIDCO-Tamil Nadu Urban Finance and Infrastructure Development Corporation Limited
• JNNURM-Jawaharlal Nehru National Urban Renewal Mission
• NUHM-National Urban Health Mission
• BRR-Bus Route Roads
• DC-Development Control
• OSR-Open Space Reservation
• TNUIFSL- Tamil Nadu Urban Infrastructure Financial Services Ltd.
• GoTN-Government of Tamil Nadu
• BSUP-Basic Services To The Urban Poor
• TURIF-Tamil Nadu Urban Road Infrastructure Fund
• TNSUDP-Tamil Nadu Sustainable Urban Development Project
• BSUP-Basic Services To The Urban Poor
• TNUDF-Tamil Nadu Urban Development Fund
• SWM-Solid Waste Management
• UPS-Uninterrupted Power Supply,