Pune Municipal Corporation Budget

Budget of Pune Municipal Corporation provides major head wise and minor head wise details of different types of receipts and expenditure. There is however, no segregation of receipts into revenue and capital for 'A' Budget. 'C' Budget meant for Water and drainage/Sewage departments (namely), has revenue and capital segregation.

About the Budget

  1. There is no segregation of receipts into revenue and capital. Nor have any account codes been assigned to the capital receipts object heads. Hence, capital receipts items could not be segregated from the accounts of revenue receipts.
  2. Although, the subtotals of each section match with the grand total, there are discrepancies in data for the sub totals. Due to difference in object heads each year, only the object heads mentioned in 2016-17 budget are mentioned. Hence, the sub totals do not match with the components in many instances. (In some cases the detailed heads for every year differ, hence only the object heads from the latest budget document are being mentioned. This may cause some discrepancies in the sub totals).
  3. Under the Bombay Provincial Municipal Corporation Act 1949(BPMC 1949), Corporations under jurisdiction of this act are required to present separate Budgets for Water and drainage/Sewage departments (namely 'C' Budget). This explains the separate accounting of revenue as well as capital receipts and expenditure as 'A' Budget and 'C' Budget.
  4. All amounts have been converted to Rs. in Lakhs for the sake of uniformity.
  5. Original budget documents state 'income' which has been mentioned as 'receipts' in this document for the sake of uniformity.
  6. Special funds in A and C budgets do not have any assigned account codes neither could they be segregated in the major and minor heads.
  7. Every year the opening and closing balance is observed to be Rs. 2 lakhs irrespective of the deficit and surpluses. This appears to be an accounting practice followed by the corporation. We could not get any further explanation from the authorities at the Pune Municipal Corporation.
  8. In many cases the actual values differ significantly from those for budget estimated and revised estimates.


  • TACS- Tax Assessment and Collection System
  • JMC-Joint Municipal Commissioner
  • DMC-Deputy Municipal Commissioner
  • TAS- Tax Assessment System
  • PE-Primary Education
  • CE-City Engineer
  • ACE-Additional City Engineer

Additional Info

Field Value
Keywords "Pune", "Receipt", "Expenditure", "Revenue", "Capital", "Tax", "Grants", "Corporation Funds", "Health", "TACS", "Water supply", "Primary Education", "Electricity Department", "Cultural Centres", "Education", "Public Health", "Road Development", "Sewers and Canals", "Fire Brigade", "Import Duties", "Road Sweeping and Waste Water Management", "Drainage Management", "Traffic Control", "Donations to Public Organizations", "Removal of Encroachments on Roads", "City Development Plan", "Water Plant", "Pandit Jawaharlal Nehru Stadium", "Bridge and River Development (Development Scheme)"
Source Pune Municipal Corporation Budget Documents starting from the Budget Document for the year 2014-15
Unit Figures are presented in units of Rs. Lakhs