report of the fifth state finance commission part ii - kerala

158
REPORT of THE FIFTH STATE FINANCE COMMISSION PART II MARCH 2016 Report of the Fifth State Finance Commission Part II FIFTH STATE FINANCE COMMISSION www.sfc.kerala.gov.in

Upload: others

Post on 19-Dec-2021

2 views

Category:

Documents


0 download

TRANSCRIPT

REPORT of THE FIFTH STATE FINANCE COMMISSION

PART II

MARCH 2016

Report of the Fifth State Finance Comm

ission Part II

FIFTH STATE FINANCE COMMISSION www.sfc.kerala.gov.in

  

REPORT of

THE FIFTH STATE FINANCE COMMISSION

PART II

MARCH 2016

THIRUVANANTHAPURAM 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

i  

Contents  

 

List of Abbreviations iii List of Tables v List of Annex vii List of Appendices ix

12. Fiscal Issues 603 Borrowings 603 Statutory Audit 605 Performance Audit 606 Streamlining of Asset register 608 Fiscal Data on Local Governments 612 Annual Financial Statement 615

13. Institutionalisation of Decentralisation: Restructuring the process of Plan formulation and execution

621

Plan Formulation and Execution Procedure 624

Plan Performance of Grama Panchayats 628

Plan Performance of District Panchayats 636

Plan Performance of Municipalities 641

Plan Performance of Municipal Corporations 645

Issues raised by LGs on Annual Plans 650

Recommendations 656

14. Institutionalisation of Decentralisation: Changes in Laws,Rules and Procedures

664

15. Summary of Recommendations 671

Note on the Data used for Devolution 678 Acknowledgements 679

ii  

iii  

List of Abbreviations

AE Assistant Engineer

AFS Annual Financial Statement

AMC Annual Maintenance Contract

BP Block Panchayat

BPL Below Poverty Line

CDS Centre for Development Studies

CMD Centre for Management Development

CSS Centrally Sponsored Scheme

CTFM Centre for Training in Financial Management

DP District Panchayat

DPC District Planning Committee

GIFT Gulati Institute of Finance and Taxation

GP Grama Panchayat

IKM Information Kerala Mission

KILA Kerala Institute of Local Administration

KLGSDP Kerala Local Government Service Delivery Project

KSUDP Kerala Sustainable Urban Development Project

KURDFC Kerala Urban and Rural Development Finance Corporation

LG Local Government

LSG Local Self Government

LSGD Local Self Government Department

LSGI Local Self Government Institutions

MC Municipal Corporation

iv  

MGNREGA Mahatma Gandhi National Rural Employment Guarantee Act

MGNREGs Mahatma Gandhi National Rural Employment Guarantee Scheme

PPRI Public Policy Research Institute

SC Scheduled Caste

SCP Special Component Plan

SFC State Finance Commission

SIRD State Institute of Rural Development

SOTR State’s Own Tax Revenue

SSS State Sponsored Scheme

ST Scheduled Tribe

ToR Terms of Reference

TRR Total Revenue Receipts

TSP Tribal Sub Plan

WCP Women Component Plan

MIS Management Information System

 

 

 

 

 

 

 

 

 

 

 

v  

LIST OF TABLES

Table Number

Title Page Number

12.1 Details of Loan availed by Local Governments from KURDFC 604

12.2 Road Assets 609

12.3 Non-Road Assets 610

12.4 Movable Assets 611

13.1 Annual Plan Expenditure of Local Governments 2014-15 623

13.2 Annual Plan Expenditure of Local Governments 2015-16 (upto 31/01/2016) 624

13.3 Average Number of Projects executed by LGs during 2014-15 624

13.4 Project Identification Stage (Phase I) 625

13.5 Scrutiny and Approval of Construction related Projects 626

13.6 Engineers authorized for giving technical sanction 627

13.7 Project Execution 627

13.8 Constitution of working groups for Plan Formulation in 2014-15 in Grama Panchayats

628

13.9 Grama Sabha and Development Seminar in Grama Panchayats for 2014-15 629

13.10 Date of Approval of Annual Plan Projects of Grama Panchayats by Committee and DPC for 2014-15

631

13.11 Number of Projects Executed in 2014-15 in Grama Panchayats 632

13.12 Details of Implementation of Projects in Grama Panchayats 633

13.13 Percentage of Fund Utilisation (Plan+Maintenanace) in Grama Panchayats 634

13.14 Plan Spending : Quarter wise of 2014-15 of Grama Panchayats 635

vi  

13.15 Total Plan Spending of the 15 Grama Panchayats for 2014-15 (Month wise) 636

13.16 Plan Formulation Process in 2014-15 in District Panchayats 636

13.17 Approval of Projects and Annual Plan of 2014-15 in District Panchayats 638

13.18 Number of Projects Implemented in District Panchayat 639

13.19 Percentage of Fund Utilisation in District Panchayats (Plan+Maintenance) 639

13.20 Plan Expenditure : Quarter wise in 2014-15 in District Panchayat 640

13.21 Total Plan Spending for the 5 District Panchayat for 2014-15 640

13.22 Plan Formulation Process in 2014-15 in Municipalities 641

13.23 Approval of Projects and Annual Plan of 2014-15 in Municipalities 642

13.24 Number of Projects Implemented in Municipalities 643

13.25 Percentage of Fund Utilisation (Plan+ Maintenance) in Municipalities 644

13.26 Plan Expenditure : Quarter wise in 2014-15 in Municipalities 644

13.27 Total Plan Spending for all the 5 Municipalities in 2014-15 645

13.28 Plan Formulation Process in 2014-15 in Municipal Corporations 646

13.29 Approval of Projects and Annual Plan of 2014-15 in Municipal Corporations 647

13.30 Number of Projects Implemented in Municipal Corporations 648

13.31 Percentage of Fund Utilisation (Plan+Maintenance) in Municipal Corporations 648

13.32 Plan Expenditure : Quarter wise in 2014-15 in Municipal Corporations 649

13.33 Total Plan Spending of Municipal Corporations for 2014-15 650

vii  

Annex

Annex. No. Title Page Nos

13.1 Plan Formulation Process 659 13.2 Constitution of Working Groups in three tier Panchayats 660 13.3 Constitution of Working Groups in Urban Local Governments 662 13.4 Programme Schedule of Grama/Ward Sabha 663

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

viii  

ix  

List of Appendices

Appendix No. Title Page Nos

1.3 Staff of the Commission 681 1.4 Commission’s Meetings 682 13.1 Commission sittings in five Districts of Kerala 683 13.2 Meeting with Officials 686 13.3 Workshop held on 17.02.16 in the Office of GIFT,

Thiruvananthapuram 687

A Data on Population, Area, BPL Households and Average Resources 688 B Data on Assets 718

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

x  

 

Fifth State Finance Commission  

  603

Chapter 12 Fiscal Issues

12.1 As per the Terms of Reference, Fifth

State Finance Commission has to look

into the measures needed to strengthen

the financial position of Panchayats and

Municipalities with special reference to-

(i) the potential of Local Governments to

raise funds from financial

institutions and the market, and to

suggest a framework for realizing this

potential;

(ii) improving the quality of upkeep of

assets owned by the Local

Governments as well as those

transferred to the Local

Governments;

(iii) maintaining a proper fiscal data base

relating to Local Governments; and

(iv) putting in place measures required

for improving the capacity of

financial management by Local

Governments;

12.2 The 5th State Finance Commission

examined the following items of fiscal

issues:

(i) Borrowings

(ii) Statutory Audit

(iii) Performance Audit

(iv) Streamlining of Asset Register

(v) Fiscal Data on Local Governments

(vi) Annual Financial Statement (AFS)

12.3 Discussions with Accountant

General, Kerala State Audit Department,

State Performance Audit Officer, Kerala

Urban and Rural Development Finance

Corporation (KURDFC), Information

Kerala Mission (IKM) and Officials of

Local Governments in this regard have

been made (list of officials participated in

the meeting is shown in Appendix-

12.1). A workshop on the Effectiveness of

Financial Reporting System of Local

Governments in Kerala with special

reference to Annual Financial Statement

(AFS) was also held at GIFT on 17.02.2016

(list of persons attended the workshop is

given in Appendix- 12.2).

(i) Borrowings

12.4 Articles 292 and 293 of the

Constitution empower the Central and

State Governments to borrow funds from

the public on the security of their assets

or on the guarantee furnished. Article 293

prescribes the guidelines for borrowing by

the State Governments and envisages that

the State Government has to enact

appropriate legislation for borrowings

within the country upon the security of

the Consolidated Fund of the State. Since

the Constitution does not clearly specify

the condition for borrowings by LGs and

hence LGs can derive powers from Acts

and Rules of State for borrowing.

12.5 The own fund of Local Governments

and the transfers from the Government of

Kerala are insufficient to meet the

increasing developmental requirements.

Local Governments may borrow any sums

Fiscal Issues

 604

of money which may be required for the

purpose for which the funds of the Local

Governments may be applied under the

provisions of the Kerala Panchayat Raj Act

and the Kerala Municipality Act or any

other law in force provided that while

raising such loan the assets of the Local

Governments shall not be pledged for

purposes other than for utilizing in

remunerative development schemes.

Kerala has a framework for borrowing by

Local Governments and the Kerala Urban

and Rural Development Finance

Corporation is the only institution under

the State Government to provide loans to

Local Governments. For the last five

years only 88 numbers of Local

Governments have approached KURDFC.

Out of this 38 are Urban Local

Governments and 50 Rural Local

Governments. Details of loan provided by

the KURDFC during the five years from

2009-10 to 2013-14 are shown in table

12.1.

From the above it is evident that only a

few Local Governments had availed loan

from KURDFC. It means that there are

some difficulties or procedural issues in

getting loans from the KURDFC by Local

Governments.

12.6 Kerala Urban Development

Finance Corporation Limited was a non-

banking financial company under the

State Government established in 1970 for

providing loans to Urban Local

Governments in Kerala for their

infrastructural projects. Subsequently in

2004, Kerala Urban Development Finance

Corporation had been merged with the

then Rural Development Board to form a

new organization, viz., the Kerala Urban

and Rural Development Finance

Corporation. The area of Kerala Urban

and Rural Development Finance

Corporation extended over the entire

Local Governments in Kerala. For the

purpose of providing loans to Local

Governments the projects are classified

into remunerative and non-remunerative

schemes. Remunerative schemes include

construction of commercial complexes,

bus stands, lodges etc. and non-

remunerative schemes include

construction of roads, small bridges,

parks, stadiums etc. Being a financing

agency to Local Governments in Kerala

the KURDFC has to be strengthened. It

should be able to attract more Local

Governments. There are two stages for

disbursement of loan from the Company -

Table 12.1: Details of loan availed by Local Governments from KURDFC

Year Urban Local Bodies Rural Local Bodies Grand Total

Amount (Rs. in lakh) No Amount

(Rs. in lakh) No Amount (Rs. in lakh)

2009-10 7 296 7 221 517 2010-11 9 642 13 444 1086 2011-12 9 526 12 256 782 2012-13 6 585 10 364 949 2013-14 7 1344 8 164 1508

 

Fifth State Finance Commission  

  605

(i) Approval of schemes, and (ii) Sanction

of loan. Those Local Governments, which

have defaulted the payment of overdues

to the Company in respect of the loans

availed, will not be eligible for applying

for loan from the Company. All loans

sanctioned by the Company are to be

secured by deposit of title deeds of

property worth at least 150% of the loan

amount. For depositing title deeds with

the Company the Local Governments

have to produce the documents in

original, non-encumbrance certificate for

the last 14 years, latest land tax receipt,

valuation of the property prepared by the

Engineer of the Local Governments and

countersigned by the Secretary and

specific resolution of the Governing Body

of the Local Government for equitable

mortgage in favour of the Company and

authorizing the Secretary of the Local

Government to execute the mortgage with

the Company. The Local Government

concerned has also to produce sanction of

competent authority under section 3 of

the Local Authorities Loans Act for

availing loan of the Company. After

execution of necessary documents for

availing the loan, it will be disbursed in

installments according to the progress of

the scheme.

12.7 At present technical persons in

Local Governments are preparing the

design and estimate of the projects. There

are only limited technical persons in Local

Governments especially in Grama

Panchayats to prepare the design and

estimate of the project. Lack of co-

ordination and conflicts at various levels

are major issues in Local Governments

causing delay in sanctioning loans.

Sharing of responsibility and co-

ordination are major solutions to

overcome these conflicts. Hence we

observe that the KURDFC shall do all

works including preparation of design and

estimate of projects testing their financial

viability and related matters and

obtaining sanction from Government in

Local Self Government Department. That

is, all the procedures are completed

through a single window system which

helps Local Governments to get loan in

time.

12.8 In the light of the above, the

Commission recommends that KURDFC

shall be designated as nodal agency to

clear all formalities relating to availing of

loans by Local Governments for

remunerative projects as detailed at para

12.7. State Government may provide

guarantee to the borrowings by LGs.

(ii) Statutory Audit

12.9 Kerala State Audit Department

headed by the Director is entrusted with

the statutory audit of accounts of Local

Governments and other Local Funds

included in the schedule of section 4(1)

and 4 (2) of the Kerala Local Fund Audit

Act, 1994. As per section 6(3) of the Local

Fund Audit Act, the Director of State

Audit Department has the authority to

inspect any office of Local Fund Accounts

under the control of the State. The

Accountant General is responsible for

‘Test Audit’, ie; check/examination/

assessment/ evaluation/ inspection/

analysis/scrutiny of state accounts of

Local Governments. The C&AG verifies

Fiscal Issues

 606

and compiles the accounts of the state

and prepares Finance and Appropriation

Accounts every year. The main objective

of Kerala State Audit Department is to

ensure the effectiveness of financial

management and administration through

a comprehensive financial audit,

compliance audit and performance audit

and to enhance the accountability of the

Local Governments. Non- receipt of

details sought by audit is a major

hindrance in finalising Audit Report. This

leads to mounting of audit paras. Hence,

elected representatives shall discuss audit

reports in the council meetings and

appropriate steps may be taken thereon.

12.10 The Local Governments are given

20% to 25% of the SOTR as General

Purpose Fund, Maintenance Fund and

Development Fund. Besides, they also get

‘B’ funds and funds under Centrally

Sponsored Schemes and State Sponsored

Schemes. These are the funds of public.

There should be a system of check and

balance on receipts and utilization of

funds by Local Governments. Statutory

auditors are responsible to ensure that

funds are received and utilized as per the

rules, regulations and procedures. Most

of the Local Governments are not averse

to statutory audit. Majority of the Local

Governments which attended the sittings

of the Commission pointed out that the

Local Fund Audit is more harsh, rigid and

not development friendly especially in

the case of the developmental

expenditure. Because of the harsh

observations and objections the

implementing officers of the Local

Governments are not willing to take

developmental projects of such nature.

12.11 The Local Governments by and

large do no not have any complaints

about the attitude of the Accountant

General Audit. In the meetings of the

Commission with them the State Audit

Department officials pointed out that

they are conducting audit as per the

existing Act and Rules. They denied most

of the allegations raised by Local

Governments. The Commission feels that

the reality lies between the views

expressed by Local Governments and the

Kerala State Audit Department. In the

light of the observations of the

Commission the State Audit Department

authorities assured that the views of the

Commission will be taken into

consideration while conducting audit in

future.

12.12 Taking into account the above, the

Commission recommends that audit by

the State Audit Department should take a

more development-friendly approach

without compromising the basic

principles of audit.

(iii) Performance Audit

12.13 Performance Audit was introduced

in 1997. Performance Audit is mainly

concentrating on the developmental and

social welfare responsibilities of Local

Governments and directs to takes

corrective measures by Local

Governments. As per the Kerala Panchayat

Raj Act, 1994 and the Kerala Panchayat Raj

(Manner of Inspection and Audit System)

Rules, 1997, tri-monthly performance

audit system came into existence in

Fifth State Finance Commission  

  607

Panchayats. As per G.O(Ms)No.88/2015/

LSGD dated 08.06.2015, as part of

reforming the audit system, monthly

performance audit is conducted in Grama

Panchayats and report is forwarded to

Grama Panchayats concerned in the duly

fixed proforma. In Urban Local

Governments performance audit is

conducted on a quarterly basis.

Eventhough the system of audit is done

as envisaged in the Act in Rural Local

Governments this is done as a post audit

in Urban Local Governments. In Urban

Local Governments, performance audit is

pending for a number of years. It means

that it is a post audit and not a corrective

audit as envisaged in the Act and Rules. In

the discussion with the Commission the

State Performance Audit Officer pointed

out that shortage of staff is a main reason

for this pathetic condition.

12.14 Performance audit means the

inspection on the administration

intended to evaluate whether the

developmental and social welfare

functions vested in Local Governments

and the financial and controlling powers

entrusted to that Local Governments are

being executed and utilized effectively

and efficiently in accordance with the

Acts, Rules and directions and giving of

timely directions to rectify the defects, if

any. It also includes the scrutiny of the

accounts, records, proceedings and the

assessment of demand and collection of

tax and public works of the Local

Governments or of an institution under

the administrative control of the Local

Governments and to point out corrective

measures to the defects.

Suggestions of State Performance Audit

Officer and Field level

Performance Audit Officers

12.15 Commission contacted State

Performance Audit Officer and collected

details from field level performance audit

officers and they made the following

suggestions to improve the performance

audit system in Local Governments:

(i) Effective and proper training to the

members of performance audit staff.

Officers having willingness shall be

appointed in Performance Audit

team. Officers posted in Performance

Audit shall be permitted to continue

there for at least three years and

officials facing disciplinary action

should not be posted in Performance

audit.

(ii) Proper follow up action on audit

references.

(iii) Shortage of staff in Performance

Audit Wing in Urban Local

Governments.

(iv) Simplification of monthly

performance audit forms.

12.16 Taking into account all the above

factors the Commission feels that

Performance audit system is found to be

more effective in Rural Local

Governments to correct the defects and

bottlenecks in the execution of

developmental activities. In Urban Local

Governments the performance audit

system requires improvement. Hence,

Fiscal Issues

 608

the Commission recommends that the

Performance Audit System in Urban Local

Governments should be strengthened

urgently and adequate staff should be

provided either through fresh recruitment

or through deployment in this regard so

as to make the system as envisaged in the

Act and Rules.

(iv) Streamlining of Asset Register

12.17 An asset is a resource with

economic value that a Local Government

owns or controls with the expectation

that it will provide future benefit. It is a

balance sheet item representing what a

Local Government owns. A huge volume

of assets has been transferred from the

State Government to the LGs as part of

the big-bang decentralization. Not less

than 25% of the state plan resources has

also been transferred to LGs. With this

fund, LGs have been able to create a

substantial number of assets.

12.18 The second and subsequent SFCs

recommended to devolve around 5.5% of

the SOTR as fund for the maintenance of

assets either owned by the LGs or

transferred to them by Government. The

second SFC had recommended that the

LGs should prepare asset base and

maintenance grant be distributed

according to need related to ownership of

assets and its maintenance. The Third

and Fourth SFCs emphasized this norm.

The Fourth SFC clearly recommended that

the maintenance grant should be

distributed strictly on asset base of Local

Governments. As a result, the Local Self

Government Department made all earnest

efforts to encourage the LGs to prepare

asset register. The preparation of AFS

using ‘Saankhya’ software also requires

the LGs to have proper accounting of

assets. The IKM has developed a software,

viz., ‘Sachitra’ for the preparation of asset

register by LGs.

12.19 There are some apprehensions and

anxieties with regard to the ‘Sachitra’

software. One issue is that the software is

not so user-friendly. When the

maintenance work is done in a road asset

already entered in the asset register, the

length of the road for which maintenance

fund has been used is again recorded as

an asset in the register resulting in

duplication or triplication of the same

asset. For example, length of a road ‘A’ is

10 Km. A maintenance work is

undertaken in 3 Km of the road. This 3

Km road is entered as a new asset (road)

in the asset register. This process will

continue as long as maintenance work on

the same road is undertaken. This is an

anomaly. The asset register of the Local

Governments does not provide an abstract

of the various items of assets owned by

them. The total length of a particular type

of road or the plinth area of buildings

cannot be ascertained at a glance. A

person has to go through the asset

register which contains hundreds of pages

to get the above information. This is a

herculean task in the case of asset register

of Municipal Corporations and District

Panchayats where the volume of asset is

higher. The data base on asset of LGs

furnished by the IKM and that collected

from the LGs directly by the SFC at the

time of preparation of Part I of the Report

was found to be inconsistent. This

Commission had to spare a substantial

amount of time and human resources to

Fifth State Finance Commission  

  609

fine-tune the asset base of LGs to

distribute maintenance fund. Refinement

of asset base was a struggle and a

challenge faced by the Commission. The

issues and inconsistencies relating to data

base on asset of LGs cannot be let to

continue.

12.20 Considering the above facts and

situations, the Commission recommends

the following:

(1) The ‘Sachitra’ software be made more

user-friendly.

(2) There should be provision to

recognize addition/deletion of assets

each and every year.

(3) The ‘Sachitra’ software be integrated

with ‘Saankhya’ software so as to

update assets automatically.

(4) When a project which creates asset is

completed, the asset register should

be updated automatically (Asset is

mainly created with development

fund and own fund. Maintenance

fund is given for the maintenance of

assets and not for asset creation. However, this fund is permitted to

utilize for the construction of

compound wall and roof changing.

The assets created so with the

maintenance fund can also be added

to the existing assets).

(5) In the case of roads which pass

through more than one ward/division

that should be entered in the asset

register as one road in single length

chainage.

(6) While searching the assets, the

following details should be exhibited:

a) Name of asset b) Name of ward/division c) Name of village d) Block number e) Survey number

(7) The cost of assets the valuation of

which could not be undertaken is

shown as Re.1 in asset register. The

market value of such assets should be

assessed and the asset register be

updated accordingly.

(8) Duplication of assets should

completely be avoided. The facing

sheet of the asset register should

contain an abstract of the total assets

under the control of Local

Government as detailed at table 12.2,

12.3 and 12.4. This abstract should be

certified by the Kerala State Audit

Department at the time of statutory

audit every year.

Table 12.2 : Road Assets Sl. No. Type of Asset

Length (Km) Value (Rs)

1 Concrete roads 2 Black top roads 3 Metalled roads 4 Earthen roads 5 Bridges (width of bridges and height of piers should

also be shown)

6 Culverts (width and height should also be given) 7 Others

Fiscal Issues

 610

Table 12.3: Non-Road Assets Sl. No.

Type of Asset Date of Construction

Plinth Area (M2/Acre)

Value (Rs)

1 Land 2 Buildings:

(a) Ordinary buildings: (i) Commercial buildings

(ii) School buildings (iii) LGs own office buildings (iv) Anganwadis (v) Bus stand buildings (vi) Bus waiting shelters

(vii) Poor homes (viii) Old age homes

(ix) Library buildings (x) Public comfort stations (xi) Community halls and

auditoriums

(xii) Others (b) Special Buildings:

(i) Hospitals/dispensaries/ clinics

(ii) Rest/Guest houses (iii) Residential quarters (iv) Slaughter houses (v) Buildings in burial and

burning grounds

(vi) Others (c) Heritage Buildings:

(i) Palace (ii) Cultural centre (iii) Others

3 Drinking water supply system 4 Irrigation system 5 Sewage treatment plant 6 Solid waste treatment plant:

(a) Bio- gas plant (b) Vermi compost plant (c) Windrow compost plant (d) Others

7 Park 8 Market 9 Stadium

10 Play ground 11 Ponds 12 Tanks 13 Others

Fifth State Finance Commission  

  611

12.21 Even though most of the Local Governments have prepared their asset

register and uploaded the same into the

‘Sachitra’ software developed by the

IKM the asset register has no legal

backing. Local Governments fail in the court of law when there is a dispute

with regard to the ownership of assets.

An LG can claim ownership of an asset

when it is officially notified. The asset

Table 12.4: Movable Assets

Sl. No. Type of Assets Date of

purchase

Measurement (M)/Quantity

(Nos) Value(Rs)

1 Furniture & fixtures: (a)Cabinet (b)Cupboard/shelf (c )Chair (d)Table (e)Bed/cot (f)Others

2 Office and other equipments: (a) Air conditioner (b) Computer (c) Printer & peripherals (d) Photo copier (e) Fax machine (f) Fan (g) Electrical fittings (h) Generator (i) Others

3 Plant, machinery & tools 4 Vehicles:

(a) Car (b) Jeep (c) Truck/lorry (d) Tractor (e) Pick-up van (f) Tanker (g) Ambulance (h) Others

5 Electricity: (a) Line extension (b)Street lights (c)Others

6 Other movable assets  

Fiscal Issues

 612

register of the entire 1200 LGs has to be

notified by the Government in LSGD.

Taking into account, we recommend

that the LSGD shall take urgent steps to

notify the asset register in the official

gazette so as to help the Local

Governments to claim legal validity over

the assets owned by them. The

Commission also recommends that

there should be a mechanism in LSGD

to monitor updating of asset register by

Local Governments concerned regularly.

(v) Fiscal Data on Local Governments 12.22 The previous four SFCs had

expressed their concerns over the

availability of data on Local Government

finance and their reliability. The

current situation is not far different

from that. This Commission had to

spare a lion portion of its time for the

collection of data from Local

Governments and its refinement. The

data on asset base of Local

Governments collected from the IKM

and that directly by the SFC from the

Local Governments were not tallying.

The Commission struggled a lot to fine-

tune the data. Accessibility to reliable

data in time is essential for analyzing

various issues of local governance.

12.23 Consequent on 73rd and 74th

amendments to the Constitution of

India the role of Local Governments

have substantially been expanded. More

functions, funds and functionaries have

been devolved to Local Governments. In

Kerala 20% to 25% of the total net SOTR

is given to the Local Governments as

devolution. The Local Governments also

get ‘B’ fund from various Government

departments besides funds under CSSs

and SSSs. Funds of the state means

money of the public or tax payers.

Hence, public has all the rights and

privileges to know the utilization of

fund by Local Governments.

Information to the public helps them to

have an awareness as to how effectively

public funds are utilized or the funds

have been diverted for the purpose

other than those for which they are

meant.

12.24 State Finance Commission and

Union Finance Commission are

constituted at the interval of every 5

years. They require fiscal data on Local

Governments. The Ministry of

Panchayati Raj and the Ministry of

Urban Development, Government of

India often require statistics on Local

Government finance. State Government

departments like Panchayat, Urban

Affairs and Rural Development also

require such information. Other

agencies/institutions like Kerala

Institute of Local Administration (KILA),

Gulati Institute of Finance and Taxation

(GIFT), State Institute of Rural

Development (SIRD), Kerala Local

Government Service Delivery Project

(KLGSDP), Kerala Sustainable Urban

Development Project (KSUDP),

Kerala Urban & Rural Development

Finance Corporation Ltd (KURDFC),

Public Policy Research Institute (PPRI),

Centre for Development Studies (CDS),

Centre for Management Development

(CMD) etc which deal with Local

Government matters directly or

indirectly are also the users of data on

Fifth State Finance Commission  

  613

Local Government finance. Non-

Governmental organizations, researchers

and other stakeholders which/ who are

interested/ engaged in local governance

also require accurate and reliable fiscal

data on Local Governments. For

claiming ‘Performance Grant’ to Local

Governments recommended by the 14th

Finance Commission for the period

from 2016-17 to 2019-20, reliable data

on Local Bodies receipts and

expenditure through audited accounts

and on improvement in own revenues

of Local Governments are required.

Thus, from Government Departments

and institutions to NGOs and persons

of different walks of life are the users

of fiscal data on Local Government.

Except SFC, others find it more difficult

to get even the crude data from Local

Governments. This pinpoints the

necessity of building up a data bank on

the finances of Local Governments.

Everybody should be able to access the

data collected and used by the SFCs.

Hence, the data collected by successive

SFCs should be published in its web

site. The Commission ceases to exist at

the end of its tenure, which is usually

one year to one and a half years.

Therefore, at the end of the term of the

Commission, its web application should

be linked with the official site of

Finance Department. In the

circumstances, we recommend that the

software used by the 5th SFC, which has

been developed by the KELTRON, shall

be considered to have been modified

and this shall be continued to be used

for the collection of fiscal data on Local

Governments for the subsequent years

from 2014-15 onwards until the

Management Information System (MIS)

is introduced by the IKM. When the MIS

comes into force and the IKM is able to

provide necessary information on LG

finance the data collection through the

software developed by the KELTRON

shall be done away with. The SFC cell in

Finance Department shall be entrusted

with this task. For this purpose the

AMC with the KELTRON be renewed

periodically. Any lapse in collection of

fiscal data on Local Governments,

publishing them in the domain of

Finance Department and renewal of

AMC of software developed by

KELTRON shall be avoided.

12.25 In order to ensure more accuracy

and reliability of data it is better to

capture the data at the time of its entry

by the Accountant or other staff of Local

Governments itself. At present, the data

entered by the staff of Local

Governments are able to be captured

through the ‘Saankhya’ software

developed by the IKM. If the software

used by the SFC or its modified version,

if any, is integrated with the ‘Saankhya’

the SFC cell can capture data at the time

of its entry by the staff of Local

Governments. These data will be more

correct, accurate, error-free and reliable.

Inconsistency in data can also be

minimized. Hence, we recommend that

the SFC software which is adopted for

the continued collection of fiscal data

on Local Government be integrated with

the ‘Saankhya’ software developed by

the IKM.

Fiscal Issues

 614

12.26 Quality and accuracy of fiscal

data depend, upto a certain extent,

upon the officer who deals with them.

A raw hand or an untrained person may

commit mistake while entering data

which will affect the outcome/report

generated therefrom. The official who

deals with the financial data of Local

Governments must have sufficient

knowledge, awareness and work

experience in the field and the matter.

Hence, the accounts of the Local

Government should be dealt with in a

separate accounting wing. The 4th SFC

had recommended to put in place an

accounting cadre in Local Governments

and Government accepted this

recommendation. Consequently, a post

of Accountant has been created in

Grama Panchayats. The Head Clerks in

Block Panchayats have also been

entrusted with the responsibility of

account keeping. This has resulted in

proper maintenance of accounts in

Grama Panchayats and Block

Panchayats. The Accountant in Grama

Panchayat is able to know all accounting

matters. But no such post of Accountant

exists in comparatively larger Local

Governments like Municipalities,

Municipal Corporations and District

Panchayats. The Municipalities,

Municipal Corporations and District

Panchayats which attended the sitting

of the Commission strongly demanded

that the post of Accountant in the cadre

of Head Clerk as in the case of Grama

Panchayats and Block Panchayats be

created for the effective account

keeping. Hence, we recommend that

one post each of an Accountant in the

rank of Head Clerk be designated in all

Municipalities, Municipal Corporations

and District Panchayats by deploying

existing post in the same LG. No new

post shall be created in this regard. The

proposed Accountant should be

responsible for handling AFS and

budget of LGs. The Accountant shall be

permitted to be in the post for at least

three years. Since all expenses in this

regard is met by Local Governments

from their own fund or GPF given by

Government, there will be no financial

commitment on the state exchequer.

12.27 Elected representatives and staff

of Local Governments get training at

KILA in various matters including Acts,

Rules and regulations, decentralized

planning and financial and accounting

matters. They pointed out that though

they received good training in other

matters the training imparted by the

KILA to the officials of Local

Governments in financial matters is not

found to be satisfactory. They also

demanded more effective training in

financial matters in other better

training institutes. At this juncture, it

may be noted that the Finance

Department has its own training division

under its control – Centre for Training in

Financial Management (CTFM). This

training institution imparts all types of

training in financial matters, project

management and I.T. Decentralisation

Analysis Cell (DAC) in GIFT has also

expressed its willingness to provide

training to the staff of LGs in accounting,

financial and other related matters.

Fifth State Finance Commission  

  615

Hence, the Commission recommends that

the CTFM under the control of Finance

Department and the DAC in GIFT shall be

entrusted with the task of imparting

training to Local Government staff with

regard to finance, accounting, and related

matters. The KILA may also be associated

while designing the training programme.

A fee may be collected from the

sponsoring institution in this regard.

(vi) Annual Financial Statement (AFS)

12.28 A Financial Statement is a formal

record of the financial activities and

position of a Local Government. Relevant

financial information is presented in a

designed manner and in a form easy to

understand. The Annual Financial

Statement of a Local Government, which

is prepared on accrual basis consists of

Income and Expenditure Account,

Receipts and Payments Account and

Balance Sheet. The objective of Annual

Financial Statement is to provide

information about the financial position,

performance and changes in financial

position of an institution that is useful in

decision making process. Financial

Statements should be comprehensible,

relevant, reliable, comparable and useful.

12.29 A good chunk of the state

resources is transferred to Local

Governments. Hence, quality in proper

account keeping is essential. Local

Governments in Kerala had been

maintaining their books of accounts on

cash basis of accounting till 2006-07.

Accrual accounting system has been

introduced in Urban Local Governments

on an experimental basis in 2007-08.

This system of accounting found a place

in Rural Local Governments only in 2012-

13. Since it is in the infant stage, it has all

the shortcomings and limitations of a trial

run. It is the beginning of a new era. The

Local Governments have switched over

from the unscientific cash system of

accounting to the systematic double entry

system of accounting. We find that this is

the apt time to redress the grievances and

resolve the issues and difficulties faced by

Local Governments in the matter. The

accounting system has to be fine-tuned so

as to make it user-friendly. Modifications

in the accounting rules, accounting codes

and structure of the format are required.

The Commission made all efforts towards

this end. The Commission held

discussions with the officials of the office

of the Accountant General, Kerala State

Audit Department, Information Kerala

Mission and Local Governments and

various other stakeholders. The

Commission also conducted a workshop

in association with the Decentralisation

Analysis Cell of the GIFT in this regard.

The delegates from the Institute of

Chartered Accountants of India have also

participated in the workshop. The

Commission also made deliberations with

the elected representatives and

Secretaries of selected Local Governments

in this regard.

12.30 The Commission found that

Grama Panchayats have moved forward to

a great extent vis-à-vis application of

‘Saankhya’ software developed by the

Information Kerala Mission but progress

of the Urban Local Governments in this

regard is not so remarkable. There are a

Fiscal Issues

 616

number of issues in the application of

‘Saankhya’ and other software developed

by the Information Kerala Mission. Hence

we are of the view that a revisit to the

‘Saankhya’ software developed by the

Information Kerala Mission is essential to

fine-tune the accounting system now

followed by Local Governments. Some

modifications are needed in the case of

other software also. We have identified

some areas in which special attention is

required. They are discussed below:

(i) The income and Expenditure Account

should exhibit a true and fair view of all

revenue expenditure due and all revenue

incomes accrued during the financial year.

(ii) The Receipts and Payments Account

should show all receipts and payments of

cash during the financial year.

(iii) The Balance Sheet should contain all

assets, liabilities and capital fund of the

Local Governments as on the date. The

assets the value of which were shown as

Re 1 should be revalued and the revised

value should be taken into account of.

(iv) All expenditures like honorarium,

T.A, sitting fee, telephone allowance etc.

relating to the elected representatives

should be booked under Administrative

Expenses.

(v) Expenditure on insurance of vehicles

should be booked under operations and

maintenance expenses instead of

administrative expenditure.

(vi) A new expenditure head, viz.,

‘Miscellaneous Expenditure’ be opened

in both Income and Expenditure Account

and Receipts and Payments Account to

book unusual and petty expenses.

(vii) It should be able to generate report

on various funds (Category ‘A’ to ‘G’)

source-wise(both receipts and

expenditure).The receipts and

expenditure under General Purpose Fund,

Maintenance Fund (Road), Maintenance

Fund (Non-Road), Development Fund,

Central Finance Commission Grant and

KLGSDP Fund should also be generated

separately. This report should be made as

a separate schedule/annex to the AFS.

(viii) Budget of Local Governments shall

be integrated with Annual Financial

Statement. That is, ‘Subhadra‘ software be

integrated with the ‘Saankhya’ software.

This will ensure that the expenditure

under a head does not exceed the budget

provision under the same head. Budget

once passed should not be permitted to

be tampered with unless it is revised as

per section 214 (5) of the KPR Act or

section 293(5) of the KM Act.

(ix) ‘Sulekha’ software be integrated

with ‘Saankhya’ software in a full fledged

manner so as to book expenditure on

plans shown in ‘Sulekha’ automatically in

Annual Financial Statement. The

expenditure on spillover work and on the

current year’s projects be shown

separately in ‘Sulekha’.

(x) ‘Sachithra’ software should be

integrated with the ‘Saankhya’ software

so as to show the same value of assets

shown in Asset Register in AFS also.

(xi) ‘Sanchaya’ application should be

integrated with the ‘Saankhya’ application

so as to link collection of revenues with

their demand.

(xii) A single uniform software should be

Fifth State Finance Commission  

  617

used for the accounting purpose of all

RLGs and ULGs and other software like

‘Sulekha’, ‘Sachithra’, ‘Subhadra’,

‘Sthaapana’, ‘Sanchaya’ etc should be

integrated with that uniform software.

(xiii) All online receipts should be

recorded automatically in ‘Saankhya’.

(xiv) There should be provision for link

in the home page of AFS to furnish

required reports

(xv) There should be provision to

generate Deposit Register, Advance

Register and DCB Statement.

(xvi) Depreciation on assets should be

automatically provided based on the

value and age of the assets. The assets

the cost of which are shown as Re.1 in

balance sheet should be revalued and

necessary modifications be made in the

books of accounts accordingly.

(xvii) The expenditure on one-time

pensionary benefits like DCRG,

commutation of pension and terminal

surrender should be booked separately.

The annual pension expenditure (paid

monthly) should also be booked

separately.

(xviii) Voucher should be correct and

accurate in all respects. Hence, there

should be a complete revamping at the

voucher entry level.

(xix) The closing balance of the

previous year shall be shown as the

opening balance of the subsequent year.

(xx) Closing inventory should be

automatically generated.

(xxi) The AFS has to be passed by the

Council of the LG. Hence, Malayalam

(Tamil/ Kannada in some places) version

is also required.

(xxii) Items such as MGNREGS, the

receipt and expenditure under them are

not through the LGs, need not be shown

in the AFS.

(xxiii) A separate expenditure head of

account is required for booking LG

contribution under New Pension

Scheme (NPS).

(xxiv) Head office and zonal offices of a

Municipal Corporation/ Municipality

should be taken as a single unit and tax/

non-tax collection in zonal offices be

connected with the Head Office through

internet so as to avoid details of

revenue collection in zonal office being

entered into the computer of the head

office again.

(xxv) Previous year’s figure should also

be shown in the accounts of the current

year.

(xxvi) Current and arrear collection in

respect of library cess shall be able to be

bifurcated.

(xxvii) Payments can be made beyond

cash in hand or bank balance. This is an

anomaly and should be rectified.

(xxviii) Journal entry should be

recorded by only one Accountant/Clerk

and it should have the approval of

Finance/Accounts Officer/Secretary.

(xxix) Corrections in entries should not

be permitted after one month from the

close of financial year. The mistakes in

entry should be permitted to be

Fiscal Issues

 618

corrected with back date, ie., the date of

original entry.

(xxx) Profession Tax from both the

traders and employees shall be recorded

in Income & Expenditure Account on

accrual basis and the actual collection

for the current year and previous year’s

arrear be shown separately in Receipts

and Payments Account.

(xxxi) There should be a proper system

to capture expenditure incurred by

Kudumbashree (if the fund is provided

by LG), under MP/MLA funds (if the

fund is directly received and spent by

LG) and on share from other LGs and

joint venture projects.

12.31 In view of the above we

recommend that the ‘Saankhya’

accounting software developed by the

IKM and other software shall be fine-

tuned after considering the areas/points

discussed at Para 12.30 (i) to (xxxi). We

also recommend that LSGD shall come

out immediately with a budget manual

applicable to both rural and urban LGs.

The budget estimates of most of the LGs

are found to be far away from the real

situation. That is, the budget is

unrealistic and, hence, does not act as a

tool for effective financial management.

In the light of this the Commission

recommends that the budgets of LGs

should be more realistic based on

systematic and scientific estimates.

Recommendations:

1. The KURDFC shall be designated as

nodal agency to clear all formalities

relating to availing of loans by Local

Governments for remunerative projects as

detailed at para 12.7. State Government

may provide guarantee to the borrowings

by LGs. (para 12.8).

2. Audit by the State Audit Department

should take a more development-friendly

approach without compromising the basic

principles of audit (para 12.12).

3. Performance Audit System in Urban

Local Governments should be

strengthened urgently and adequate

staff should be provided either through

fresh recruitment or through deployment

in this regard, so as to make the system as

envisaged in the Act and Rules (para

12.16).

4. The following shall be done in

connection with the assets of LGs:

(i) The ‘Sachitra’ software be made more

user friendly.

(ii) There should be provision to

recognize addition/deletion of assets

each and every year.

(iii) The ‘Sachitra’ software be integrated

with ‘Saankhya’ software so as to

update assets automatically.

(iv) When a project which creates asset is

completed, the asset register should

be updated automatically (Asset is

mainly created with development

fund and own fund. Maintenance

fund is given for the maintenance of

assets and not for asset creation.

However, this fund is permitted to be

utilized for the construction of

compound wall and roof changing.

The assets created so with the

maintenance fund can also be added

to the existing assets).

Fifth State Finance Commission  

  619

(v) In the case of roads which pass

through more than one ward/division

that should be entered in the asset

register as one road in single length

chainage.

(vi) While searching the assets, the

following details should be exhibited:

a) Name of asset

b) Name of ward/division

c) Name of village

d) Block number

e) Survey number

(vii) The cost of assets the valuation of

which could not be undertaken is

shown as Re.1 in asset register. The

market value of such assets should

be assessed and the asset register be

updated accordingly.

(viii) Duplication of assets should

completely be avoided. The facing

sheet of the asset register should

contain an abstract of the total

assets under the control of Local

Government as detailed at table

12.2, 12.3 and 12.4. This abstract

should be certified by the Kerala

State Audit Department at the time

of statutory audit every year (para

12.20).

5. The LSGD shall take urgent steps to

notify the asset register in the official

gazette so as to help the Local

Governments to claim legal validity over

the assets owned by them. There should

be a mechanism in LSGD to monitor

updating of asset register by Local

Governments concerned regularly (para

12.21).

6. The software used by the 5th SFC,

which has been developed by the

KELTRON, shall be considered to be

modified and this shall be continued to

be used for the collection of fiscal data

on Local Governments for the

subsequent years from 2014-15 onwards

until the Management Information

System (MIS) is introduced by the IKM.

When the MIS comes into force and the

IKM is able to provide necessary

information on LG finance the data

collection through the software

developed by the KELTRON shall be

done away with. The SFC cell in

Finance Department shall be entrusted

with this task. For this purpose the

AMC with the KELTRON be renewed

periodically. Any lapse in collection of

fiscal data on Local Governments,

publishing them in the domain of

Finance Department and renewal of

AMC of software developed by

KELTRON shall be avoided (para 12.24).

7. The SFC software which is adopted

for the continued collection of fiscal

data on Local Government be integrated

with the ‘Saankhya’ software developed

by the IKM (para 12.25).

8. One post each of an Accountant in

the rank of Head Clerk be designated in

all Municipalities, Municipal

Corporations and District Panchayats by

deploying existing post in the same LG.

No new post shall be created in this

regard. The proposed Accountant

should be responsible for handling AFS

and budget of LGs. The Accountant shall

Fiscal Issues

 620

be permitted to be in the post for at

least three years. (para 12.26).

9. The CTFM under the control of

Finance Department and the DAC in GIFT

shall be entrusted with the task of

imparting training to Local Government

staff with regard to finance, accounting,

and related matters. The KILA may also be

associated while designing the training

programme. A fee may be collected from

the sponsoring institution in this regard

(para 12.27).

10. The ‘Saankhya’ accounting software

developed by the IKM and other

software shall be fine-tuned after

considering the areas/points mentioned

at Para 12.30 (i) to (xxxi) (para 12.31).

11. The LSGD shall come out

immediately with a budget manual

applicable to both rural and urban LGs

(para 12.31).

12. The budgets of LGs should be more

realistic based on systematic and

scientific estimates (para 12.31).

Fifth State Finance Commission

  621

Chapter 13 Institutionalisation of Decentralisation:

Restructuring the process of Plan Formulation and Execution

13.1 As per Terms of Reference, the

Commission has to make

recommendations relating to the measures needed for the proper

institutionalisation of decentralization

initiatives. Institutionalisation implies the

creation of a permanent framework for

local government functioning in all

aspects which protects the freedom and

autonomy of local governments, which

eliminates the need for day to day

governmental interventions and provides

all that is required for effective,

accountable, efficient and democratic

local governance in respect of laws,

procedures, systems, processes and expert

advisories. It involves radical

restructuring of existing systems and

procedures and replacing them with

modern, simple, appropriate and practical

ones. In India, the basic structure of administrative system in Centre and

States has been designed for centralized

governance. Transformation of the system

to decentralization is a challenging and

very difficult task. Kerala’s decentralization

is basically developmental. Decentralised

planning has been used as an instrument

for accelerating the process of

decentralization. Though Kerala has succeeded in evolving a methodology of

local level planning, it has not developed

sound systems or practices for plan

formulation and implementation, so far.

13.2 The 73rd and 74th amendments of

the Constitution of India have given

Constitutional status to Rural and Urban Local Governments and assigned

responsibility for preparation of plans for

economic development and social justice.

The Kerala Panchayat Raj Act, 1994 and

the Kerala Municipality Act, 1994 also

assigned the role of formulation and

implementation of development plans for

economic development and social justice

for Panchayats and Municipalities. The

successive State Finance Commissions

have given high priority for development

and recommended major share of

devolved funds for development

purposes. The 5th State Finance

Commission recommended more than

half of the devolved funds for financing

the development plans of the Local

Governments. Though the Local Governments have been preparing and

executing development plans for the last

two decades, majority of them were not

able to achieve a satisfactory performance

due to a number of factors, so far. Poor

plan performance on all fronts viz. plan

formulation, execution, monitoring,

achievement of physical and financial

targets etc. may be identified as the most important problem faced by the Local

Governments during the last two decades.

Not many attempts have been made to

examine the reasons for poor plan

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  622

performance and take action for

improving the performance either by the

State or Local Governments. In this

context, the Commission examines the

causes for the poor plan performance and

makes recommendations for institutional

changes.

13.3 In order to review plan

performance of Local Governments, the

Commission has conducted sittings in

five sample districts viz. Kozhikode,

Thrissur, Ernakulam, Kollam and

Thiruvananthapuram. Data was collected

from the selected sample Local Governments based on a questionnaire

and the review of the performance was

based on it. In the sittings five municipal

corporations, five municipalities, five

block panchayats and fifteen grama

panchayats attended. The Commission

also conducted field visits to assess the

major development projects implemented

by four Municipal Corporations and four

Grama panchayats. For reviewing the plan

performance, the Commission used indicators like date of constitution of

working groups, date of meeting of the

working groups, date of meeting of Grama

Sabha/Ward Sabha, date of development

seminar, date of approval of annual plan

by council of LG, date of approval of DPC,

category of projects implemented

(contractor and beneficiary committee),

percentage of projects completed in a

year, percentage of fund utilization (plan

and maintenance), quarter wise spending

of plan and month wise spending of the

plan. As separate data is not available

about the annual outlay of development

plan and expenditure, we have taken the

fund availability and expenditure of

development and maintenance. The list

of Local Governments and office bearers

who attended the sittings are given in the

Appendix 13.1 & 13.2.

Objectives of Decentralised Planning

13.4 The basic objectives of

decentralised planning pursued during

the last four Five Year Plans are the

following:

Promotion of local economic

development by enhancing production

and productivity of agriculture and allied

sectors and traditional and small scale

industries with focus on employment and

poverty reduction

Reduction in gender disparities

Integrated area development

Improving governance especially in terms of transparency, people’s

participation and responsiveness

Bringing about an organic relationship

between transferred departments and

Local Governments and bring in role

clarity

Achieving sustainable local level

development through preservation of

ecology, environment and natural resources

Infrastructure development to achieve

better quality of life for all (provision of

housing, drinking water, electricity, better

transport facilities, health services, clean environment for all, sanitation including

solid waste management)

Improving the delivery of public

services (hospitals, schools, anganwadis,

etc)

Improving the welfare of marginalized

and vulnerable sections of people

Fifth State Finance Commission

  623

(Women, children, old aged people, SC/ST

categories, traditional fishermen and

those employed in traditional industries)

Review of Development Plan

13.5 The 4th SFC has examined the

issues in decentralized planning of LGs

and identified certain serious concerns.

We give below a list of concerns

expressed by the Commission. (i)

Tendency to divide the devolved funds

ward-wise leading to relatively small

projects being taken up. (ii) Plans appear

to emerge from negotiated priorities than

from participatory situation analysis

based on data and experience. (iii)

Working Groups and Technical Advisory

Groups, the instruments of preparation of

plans, are becoming perfunctory. (iv)

Planning and implementation of SCP and

TSP is far below the desired levels. (v)

Although 10% of the general sector

expenditure has to be spent as Women

Component Plan (WCP), the realization of

desirable outcome is poor. The planning and implementation of WCP is below

expectations.(vi) Significant improvement

in the horizontal and vertical integration

of plans is needed. (vii) Poor record of

service delivery in public institutions.

(viii) Focus continues to lie on local

government level plan and annual plan.

(ix) No significant achievement in the

production sector and local economic

development sector. (x) Absence of

effective system of quality assurance for

concurrent monitoring. (xi) Weak role of

intermediate panchayats. (xii) DPCs still

function as Committees with emphasis

on project clearance of local governments.

Their maturity into a planning institution

functioning with the major objective of

ensuring quality of planning through

support services and effective coordination is still awaited.

13.6 A review of recent annual plan

expenditure of the Local Governments

gives a dismal picture. During the

financial year 2014-15, the total plan

outlay of LGs was Rs 4700 crore. But the

actual expenditure incurred was only Rs

2085 crore, i.e. 44%. Table 13.1 gives the

outlay and expenditure of the annual plan

2014-15. It is disturbing to note that the

utilization of funds was very low in three tier panchayats as well as municipalities

and municipal corporations. The

percentage of plan expenditure in village,

block and district panchayat is 46%, 53%

and 42% respectively. The percentage of

Table 13.1 Annual Plan expenditure of Local Governments 2014-15

LG Outlay (Rs. in Crore)

Expenditure (Rs. in Crore)

% of Expenditure

Grama Panchayat 2595.59 1185.05 46

Block Panchayat 622.99 332.58 53

District Panchayat 622.99 261.49 42

Municipalities 482.38 191.12 40

Corporations 376.05 114.85 31

Total LSG 4700.00 2085.09 44

Source: CPM Unit, Planning and Economic Affairs Department. 

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  624

expenditure of municipalities to total

plan outlay was 40%. The lowest plan

expenditure is reported from municipal

corporations, i.e. 31%. The situation is

worse during the year 2015-16. Data is

available about the annual plan

expenditure of the LGs during the first

eleven months of the financial year. It is

reported that only 26% of the total plan

outlay was spent up to 31st January 2016.

Table 13.2 gives the annual plan outlay

and expenditure of the Local

Governments for the year 2015-16. Local

Governments attribute the conduct of elections in November 2015 to the poor

plan performance. One of the important

causes for the poor plan expenditure is

the practice followed by LGs to divide the

plan fund ward-wise. The elected

representatives usually wish to have small

and tiny projects instead of medium size

projects. This results in the formulation

of very large number of projects which are

unmanageable for a Local Government

having limited manpower and

administrative capacity. The average

number of projects implemented during

2014-15 is given in Table 13.3

Table 13.3 Average Number of Projects executed by LGs

during 2014-15

LG Average

number of Projects

Grama Panchayat 116

Block Panchayat 49

District Panchayat 733

Municipal Corporation 1051

Municipality 208

Source : Chief Engineer, LSGD

While a Grama Panchayat implemented

on an average 116 projects, the District

Panchayats 733 and a municipal

corporation 1051. The Commission feels

that LGs cannot improve plan

performance without addressing this

basic issue.

Plan Formulation and Execution Procedures

13.7 A development plan comprises of a list of economically, financially and technologically feasible projects and schemes. Preparation of financially feasible and implementable type of project is the pre-condition of a good development plan. Plan should also be supported by adequate resources. Review of the current situation of the local economy and its problems, identification of development requirements, fixing the priorities of development, preparing feasible projects are the initial process involved in the planning process. Instead of following simple procedures taking into account of the manpower, administrative capacity and ground realities of Local Governments, elaborate procedures are prescribed by the State

Table 13.2 Annual Plan expenditure of Local

Governments 2015-16 (upto 31/01/2016)

LG

Out

lay

(Rs.

in C

rore

)

Expe

ndi

ture

(R

s. in

Cro

re)

% o

f Ex

pen

ditu

re

Grama Panchayat 2685.59 756.16 28

Block Panchayat 622.99 95.03 15

District Panchayat 622.99 173.98 28

Municipalities 491.38 123.77 25

Corporations 377.05 88.66 24

Total LSG 4800.00 1237.60 26

  Source: CPM Unit, Planning and Economic Affairs Department.

Fifth State Finance Commission

  625

Government and State Planning Board from the inception of decentralized planning in Kerala since mid-1990s. Insisting on implementation of elaborate, time consuming and unnecessary procedures has resulted in exhausting a lot of time and effort of the Local

Governments on initial activities of plan formulation process. Due to this very little time is left in a financial year for formulation of projects, getting approvals, entrusting the work for execution, monitoring the execution and achieving physical and financial targets of the projects.

13.8 The elaborate procedures

prescribed for the various stages of plan

formulation and execution are discussed

below. Though the procedures are

prescribed by the State Government in

the initial stages of implementing

decentralized plans in the second half of the 1990s, the practice continued without

much change till 2013. Some marginal

changes in the procedures were effected

in November 2013. The procedures which

are being followed at present in the pre-

project formulation stage are given in

Table 13.4. The time frame given for

various steps in plan formulation is given

in Annex 13.1. The first step in plan

formulation is appointment of Plan co-

ordinators and Working groups. According

to the guidelines issued by the State

Government, a Grama Panchayat will have

to constitute 13 Working groups on finance, development, social welfare,

education, health, etc. Similarly, a District

Panchayat will have to constitute 15

Working groups. The list of Working

groups and officers who have to work as

Convenors in Grama and District

Panchayats and municipalities are given

in Annex 13.2 and 13.3. The second step

is to prepare a status report of the plan

comprising project proposals. The third

step is consultation with banks and other

stakeholders about the proposed plan.

The fourth step is the discussion of

development issues, problems and project

proposals at the Grama/Ward Sabhas.

Guidelines are issued about the

procedures to be followed in the conduct

of Grama Sabhas (Annex 13.4). The fifth

Table 13.4 Project Identification Stage (Phase I)

Step Committee/Group Responsible Appointment of Plan Co-ordinator, Constitution of Working Groups under Standing Committees

Committee/Council of LGs

Preparation of Status Report Standing Committees/Working Groups Stakeholder Consultations Working Group/Standing Committees Discussion of project proposals/issues of development

Grama/Ward Sabha

Finalisation of Status Report and Project Proposals

Standing Committees, Working Groups

Preparation of Draft Development Plan/Annual Plan

Standing Committee for Development, Working Groups

Development Seminar Committee/Council of LGs, Development SC

Plan outlay finalisation Committee/Council of LGs Preparation of Projects Working Groups

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  626

step is finalization of status report,

project proposals and preparation of a

draft development plan. The sixth step is

conduct of a development seminar by

inviting the people interested in the

development issues. The seventh step is

the approval of the Panchayat Committee

on the proposed plan outlay for the

financial year. Thus the above elaborate,

time consuming and irrelevant plan

procedures are prescribed to identify the

projects. The actual preparation of

projects starts only after observing these

numerous procedures mentioned above.

13.9 According to the guidelines issued,

the total time given for the preparation of

all projects of an annual plan in a

financial year is 35 days during the first

year in which the guidelines are

implemented (August 30 to September 5).

During the subsequent year, the number

of days given for preparation of all projects is 15 days (December 25 to

January 10). It is humanly impossible to prepare all projects of a Grama Panchayat

or municipality within this period with

the few engineering and other staff

available with them or transferred

institutions.

Approvals and Technical Sanctions

13.10 The second major stage in the

preparation of a development plan is

scrutiny, approval and giving technical

sanctions of projects having engineering

nature. Initial preparation will have to be

done by the Assistant Engineer in a Grama

Panchayat or municipality. The scrutiny or

approval of the projects will have to be

done by a Engineer at a higher level in

Block or District Panchayat. Similarly, in

municipal corporations having a

superintending Engineer, all the projects

will have to be sent to Chief Engineer, Local

Self Government Department. The Table

13.5 gives the hierarchy of engineers who

have the power to scrutinize and approve

construction related projects. The approved

projects will have to be sent to the District

Planning Committee (DPC) for approval. After getting the approval of the DPC, the

projects will have to be sent to engineers for technical sanction. In the case of

majority of the Local Governments, the

detailed project estimates will be prepared

Table 13.5 Scrutiny and Approval of Construction related projects

Sl. No. Projects of Rural and Urban LG Engineer who is authorized to Approve

1 Projects of Grama Panchayats Asst. Executive Engineer of Block Panchayat

2 Projects of Block Panchayats Executive Engineer of District Panchayat 3 Projects of District Panchayats Superintending Engineer (decided by

Chief Engineer) 4 The project of Municipalities having

Assistant Engineer as Municipal Engineer

Assistant Executive Engineer of Block Panchayats

5 The projects of Municipalities having Asst. Executive Engineer as Municipal Engineer

Executive Engineer of District Panchayats

6 The projects of Municipalities having Executive Engineer as Municipal Engineer

Superintending Engineer (decided by Chief Engineer)

7 Projects of Municipal Corporations Chief Engineer of LSGD

Fifth State Finance Commission

  627

only at this stage. Again the projects will

have to be sent to the engineers designated

to give technical sanction. Table 13.6 gives

the engineers authorized for giving

technical sanction. Thus four levels of clearances are required for qualifying a

project for actual implementation viz. (1)

the initial preparation of a project by an

Assistant Engineer of an LG, (2) scrutiny

and approval by an Engineer at a higher

level, (3) approval of the projects by DPC

and (4) issue of technical sanction by

competent engineers. Thus considerable

time is required for this process of getting

approvals or clearances from various

hierarchy of engineers.

Execution of Projects

13.11 The third major stage is execution

of projects. Compared to the earlier

stages, this is the most difficult stage. The

first step in execution is tendering a

project or identifying a beneficiary

committee. Once the formalities of tender

process are completed, the LG can award

the work to a contractor, or entrust it to a

beneficiary committee. Supervising the

execution of work especially construction

related work is a challenging task. The

flooding of execution of work during the

last quarter of the financial year creates

serious problems in supervision. Lack of

adequate staff-- both engineers and

overseers-- is also a serious constraint. It

is also the duty of the executing staff to

ensure that good quality work has been

done by the contractor/beneficiary

committee. The last step in execution is

the preparation and payment of bills to

the contractors/beneficiary committees.

Table 13.7 gives the various steps

involved in the execution of the projects.

Table 13.6 Engineers authorized for giving Technical Sanction

Sl. No Projects Engineer who is authorized to Approve 1 The projects of Grama Panchayats and

Municipalities which have the Assistant Engineer as Municipal Engineer

Asst. Executive Engineer of the Block Panchayat (The Executive Engineer District Panchayat will decide the AEE)

2 The projects of Block Panchayats and municipalities which have the Asst. Executive Engineer as Municipal Engineer

Executive Engineer of District Panchayat

3 The Projects of District Panchayats and Municipalities which have the Executive Engineer as Municipal Engineer

Superintending Engineer (LSGD Chief Engineer will decide the SE)

4 The projects of Municipal Corporation Chief Engineer/LSGD

Table 13.7 Project Execution

Step Committee/Officer Responsible Project Execution- Ist Stage Tendering/Identifying Beneficiary

Committee Project Execution- IInd Stage Finalisation of Tender/Award of work to

Contractor/Beneficiary Committee Execution of Work-Supervision Designated Officer/Engineer Completion of the work Verification by designated officer Payment of Bills Implementing officer/finance officer of LGs

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  628

Plan Performance of Grama Panchayats Plan Formulation Stage

13.12 The Commission has reviewed the performance of annual plans of 15 Grama Panchayats belonging to five districts viz. Thiruvananthapuram, Kollam, Ernakulam, Thrissur and Kozhikode. Data was collected from them based on detailed questionnaire. The Commission also

discussed the performance with the officials, engineers and office bearers of the Local Governments responsible for plan formulation and execution and visited a few GPs to see the execution of plan projects. The first stage in plan formulation is the appointment of plan

co-ordinator, constitution of working groups, conducting stakeholder meeting, convening Grama Sabhas, preparation of draft development plan and organizing development seminar. Elaborate guidelines are prescribed for the conduct of the above procedures. Table 13.8 gives the date of appointment of plan co-ordiantor, working groups and

convening the stakeholder meetings. Of the 15 Grama Panchayats studied, 11 appointed the plan co-ordinators during the preceding year of the plan year. In two Grama Panchayats, it was done during April 2014 and August 2014. The number of working groups constituted

Table 13.8 Constitution of working Groups for Plan formulation in 2014-15 in Grama Panchayats 

Sl. No Name of GP

Date of Appointment

of Plan Co-ordinator

No.of Working Groups

Date of Working Group

conducted

Date of Stake

holders meeting

No. of participants

in stake holder

meeting

Thiruvananthapuram District 1 Kottukal 08/01/2014 12 22/02/2014 13/05/2014 16 2 Anchuthengu 1/8/2014 13 1/10/2014 NA NA 3 Vithura 30/04/2014 13 8/7/2014 NA NA

Kollam District 4 Kottankara 18/12/2013 13 28/12/2013 4/1/2014 11 5 Kadakkal 22/11/2013 11 9/1/2014 28/2/2014 16 6 Alappad 5/11/2013 13 17/12/2013 17/12/2014 10

Ernakulam District 7 Edavanakkad 12/11/2013 13 21/1/2014 19/1/2014 22 8 Cheranallur 10/7/2013 11 22/1/2014 1/3/2014 26 9 Kuttampuzha NA 13 NA NA NA

Thrissur District 10 Erumappetti 6/11/2013 12 22/12/2013 1/2/2014 37 11 Nattika 28/11/2013 12 7/12/2013 30/01/2014 15 12 Puthur 7/11/2013 13 10/12/2013 12/1/2014 101

Kozhikode District 13 Narippatta 25/10/2013 13 24/12/2013 NA NA 14 Kadalundi NA 13 23/12/2013 NA NA 15 Unnikulam 28/10/2013 12 29/11/2013

5/2/2014

10/12/2013 67

NA- Not Available 

Fifth State Finance Commission

  629

ranged from 11 to 13. Our discussion with the Local Governments revealed that the working groups are not contributing much to the plan formulation or identification of projects except in the case of few LGs. From the stakeholder consultations the

LGs are not getting the desired results. Of the 15 GPs, five have not conducted the meetings. The participation in the meetings is very poor in the case of majority of the meetings.

13.13 According to the Kerala Panchayat

Raj Act and Kerala Municipality Act,

Grama Sabhas are given an important role

in identifying the development issues and

suggesting project proposal for local level

development. The Grama Panchayats

reported that they used to convene a

meeting of Grama Sabha exclusively for

the discussion of the issues related to

annual plan. Table 13.9 gives the months

in which Grama Sabhas met, the average

number of participants, date of development seminar and number of

participants. The Grama Sabhas met

during December 2013, January and

February 2014, except in one GP. The

average number of participants in Grama

Sabhas ranged between 104 to 204 in the

Grama Panchayats reviewed. But it is

pointed out that majority of the

participants are women. In a good

Table 13.9 Grama Sabha and Development Seminar in Grama Panchayats for 2014-15 

Sl. No.

Name of GP Month in

which Grama Sabha met

Average no. of

participants

Date of Development

Seminar

No. of participants

in Development

Seminar Thiruvananthapuram District

1 Kottukal February 2014 131 31/05/2014 175 2 Anchuthengu January 2014 104 2/5/2014 75

3 Vithura August 2014 204 8/7/2014 NA

Kollam District 4 Kottankara January 2014 134 20/5/2014 127

5 Kadakkal January 2014 137 26/2/2014 NA

6 Alappad December 2013 126 15/1/2014 200

Ernakulam District 7 Edavanakkad January 2014 110 28/1/2014 110

8 Cheranallur February 2014 127 28/2/2014 67

9 Kuttampuzha NA NA 1/2/2014 NA

Thrissur District 10 Erumappetti December 2013 135 23/12/2013 71

11 Nattika December 2013 120 25/01/2014 160

12 Puthur December 2013 177 30/2/2013 128

Kozhikode District 13 Narippatta January 2014 129 27/1/2014 NA

14 Kadalundi January 2014 146 12/2/2014 203

15 Unnikulam January 2014 155 12/2/2014 228

 

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  630

number of GPs, the average number of

women participants ranged between 70 to

80 per cent. Majority of participants are

persons connected with the activities of

GPs such as MGNREGA workers,

Kudambashree members and beneficiaries

of housing and other schemes meant for

the poor. Usually the participants are

concerned about only those issues from

which benefits will accrue to them. Some

of them present the problems they face in

the locality. Only a few persons who

attend the meeting can discuss on

development problems, project proposals, etc. Except a few, all the Grama

Panchayats which attended the sittings of

the Commission told us that the Grama

Sabhas are not contributing much to the

projects and schemes to be included in

the annual plan of the Local Government.

The Grama Panchayats reported that all of

them conducted the development

seminar. Majority of them conducted the seminar during the month of January and

February 2014. But four GPs conducted

the development seminar in May and July

2014.

13.14 The third stage in plan formulation is getting approval of Panchayat Committee, District Planning Committee (DPC), scrutiny of the projects by engineers at a higher level and issue of technical sanctions. The projects of an engineering type are prepared by the Assistant Engineers of the Grama Panchayats. Table 13.10 gives date of approval given by Panchayat Committee, DPC and the month in which execution of the project started. Of the 15 Grama Panchayats, 8 reported that the Panchayat Committee has given the approval of the annual plan during the previous financial

year, i.e. from February to March. On the other hand, two Panchayats have approved the annual plan during the month of May and four during the month of June. Of the Grama Panchayats reviewed, five got the approval of annual plan from DPC during the month of June and July. Of the 12 Grama Panchayats, three started execution in June, two started in July, one in August and four in October or afterwards. In nearly half of the Grama Panchayats, a portion of the projects was started between September 2014 and January 2014. This indicates that the execution of the project starts in third or fourth quarter of the financial year.

Execution of Projects

13.15 The fourth stage is the execution stage. Here the projects are entrusted to contractors or beneficiary committee for execution. Usually more than one month is required for completing the procedures of tendering the work. The data given by the Grama Panchayats reveal that except in a few Grama Panchayats (4), the rest are executing majority of the projects through beneficiary committees and others. Table 13.11 gives the number of projects executed by the contractors. The practice followed in the majority of the GPs is to entrust the execution of projects to beneficiary committees. Even road construction, tarring, construction of buildings, etc. are given to beneficiary committees without assessing their capability to execute the projects. The civil engineers of the Grama Panchayats told the Commission that they face serious problems in the execution of projects through beneficiary committees. Most of the beneficiary committees do

Fifth State Finance Commission

  631

not have expertise, skilled staff, and equipment for undertaking road construction, repair, building construction and other civil works. In many cases, the beneficiary committee sublets the work to contractors and executes it. Secondly, settling the payments also involves difficulties due to the lack of production of proper receipts and other documents.

Engineers also told us that they also found it difficult to have an effective supervision of work executed by beneficiary committees. It was also pointed out that in majority of the cases, the quality of the work executed was not up to the standard. The engineers told that the execution of projects through the contractors is a better option for effecting

Table 13.10 Date of Approval of Annual Plan projects of Grama Panchayats by Committee and

DPC for 2014-15 

Sl. No Name of GP

Date of approval of Annual Plan by Panchayat Committee

Date of approval by

DPC Period of starting execution

of Projects

Thiruvananthapuram District 1 Kottukal 16/6/2014 7/11/2014 Since January 2 Anchuthengu 2/6/2014 25/2/2014

17/3/2015 31/3/2015 02/7/2014

Since June

3 Vithura 6/10/2014 26/6/2014 30/12/2014 31/3/2015

Since July

Kollam District 4 Kottankara 23/6/2014 2/7/2014 Since October

5 Kadakkal 3/3/2014 27/6/2014 16/3/2015

Since August

6 Alappad 6/5/2014 27/6/2014 29/1/2015

NA

Ernakulam District 7 Edavanakkad 19/2/2014 13/6/2014 NA 8 Cheranallur 6/3/2014 28/8/2014

19/3/2015 Since November

9 Kuttampuzha 10/2/2014 30/6/2014 NA Thrissur District

10 Erumappetti 30/6/2014 12/6/2014 June to September 11 Nattika 10/2/2014 2/7/2014

30/8/2014 25/3/2015

April to March

12 Puthur 28/2/2014 30/6/2014 30/8/2014 19/1/2015 25/3/2015

July to September

Kozhikode District

13 Narippatta 13/2/2014 30/6/2014 June to September 14 Kadalundi 15/2/2014 30/6/2014

19/11/2014 October to January

15 Unnikulam 6/5/2014 11/7/2014 29/12/2014 20/2/2015 18/3/2015 4/5/2015

Since May

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  632

speedy execution, ensuring quality of the work and fixing accountability of the work executed and effecting payments promptly.

13.16 A major reason for the poor

execution of projects in the Grama

Panchayats is the large and unmanageable

number of projects. The number of total

projects ranged between 81 to 301. The

average number of projects including

spillover executed in the Grama

Panchayats for the financial year 2014-15

is 175. The Commission feels that one of

the basic reasons for the poor

performance in execution of projects is

the large number of projects

simultaneously undertaken by the GPs.

The representatives of Local Governments

which attended the sittings of the

Commission told us that the practice

followed in almost all Grama Panchayats

is to divide the total annual plan amount

among the members equally. The general

requirement of the development projects

of the Grama Panchayat is seldom taken

into consideration. The members are

mostly concerned about the

developmental activities in their wards,

distribution of benefits, subsidies, etc. to

the people in the ward. The clashes

between ruling and opposition members

also prevent them from going for major

development projects taking into

consideration the overall development

requirements of Grama Panchayat.

Another tendency is to formulate and

Table 13.11 No. of Projects executed in 2014-15 in Grama Panchayats

Sl. No

Name of GP

Number of Projects Executed Percentage executed by Contractors

Contractor

Beneficiary Committee and

others Total

Thiruvananthapuram District 1 Kottukal 2 223 225 0.89% 2 Anchuthengu 9 80 89 10.11% 3 Vithura 17 153 170 10.00%

Kollam District 4 Kottankara 87 76 163 53.37% 5 Kadakkal 122 144 266 45.86% 6 Alappad 22 59 81 27.16%

Ernakulam District 7 Edavanakkad 78 47 125 62.40% 8 Cheranallur 0 109 109 0.00% 9 Kuttampuzha 23 243 266 8.65%

Thrissur District 10 Erumappetti 10 123 133 7.5% 11 Nattika 22 138 160 13.8% 12 Puthur 113 119 232 48.7%

Kozhikode District 13 Narippatta 45 108 153 29.41% 14 Kadalundi 50 104 154 32.47% 15 Unnikulam 10 291 301 3.32% Total 610 2017 2627 23.22%

Fifth State Finance Commission

  633

implement very small and tiny projects.

13.17 The Grama Panchayats reported

that the engineering projects are prepared

by the engineers. The others are prepared

by implementing officers of the Grama

Panchayat and transferred institutions. A

problem raised by the engineers of the

Grama Panchayat is that they find it difficult to prepare the large number of

projects within a short period. They

suggested that the same amount of work

can be executed by reducing the number

of projects by one-third or one-fourth. The

Commission feels that there is a need to

reduce the number of projects in order to

increase the efficiency of execution of

projects.

13.18 In some of the Grama Panchayats,

an Assistant Engineer is in charge of more

than one Grama Panchayat and finds it

extremely difficult to attend to the project

formulation and implementing activities

in a satisfactory manner. Lack of

sufficient number of Overseers to

supervise the execution of the work also

affects the quality of the work. Among the

15 GPs, two GPs have no Overseers and

two GPs have one Overseer each. The rest

of them have two overseers each. The

Engineers also pointed out that they do not get any clerical support for preparing

the bills and other administrative work

Table 13.12 Details of implementation of Projects in Grama Panchayats 

Sl. No

Name of GP

Number of Projects Implemented Percentage of Projects Completed 2011-

12 2012-

13 2013-

14 2014-

15 2011-

12 2012-

13 2013-

14 2014-

15 Thiruvananthapuram District

1 Kottukal 0 22 125 225 0 86.36 92.80 52.44 2 Anchuthengu 78 73 87 89 67.95 69.86 94.25 78.65 3 Vithura 0 149 156 170 0 85.23 85.90 71.18

Kollam District

4 Kottankara 111 89 107 163 88.29 68.54 96.26 66.87 5 Kadakkal 171 158 235 266 57.89 48.10 74.04 71.80 6 Alappad 105 90 75 81 48.57 54.44 86.67 64.20

Ernakulam District

7 Edavanakkad 95 85 111 125 57.89 35.29 72.07 66.40 8 Cheranallur 89 115 119 109 57.30 46.96 67.23 51.38 9 Kuttampuzha 183 214 191 266 61.75 77.57 73.30 59.40

Thrissur District

10 Erumappetti 139 118 117 133 55.40 56.78 53.85 54.89 11 Nattika 0 84 114 160 0.00 91.67 80.70 83.13 12 Puthur 149 197 242 232 63.09 54.31 75.62 82.33

Kozhikode District

13 Narippatta 102 135 128 153 0.00 62.96 74.22 67.32 14 Kadalundi 0 121 129 154 0.00 54.55 79.84 47.40 15 Unnikulam 265 353 393 301 63.02 35.41 50.64 66.11 Total 1487 2003 2329 2627 57.70 57.91 73.38 65.85

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  634

required for project formulation,

execution and payment of bills. They

demanded that at least one post of clerk

should be created for the purpose.

13.19 We have collected data from the

Grama Panchayats about the total projects

executed including the spillover projects

and the number of projects completed

during the last four financial years. Table

13.12 gives the total number of projects

executed including the spillover and the

percentage of projects completed. The

data indicates that except in a few, there

has been a steady increase in the number of projects executed in all Grama

Panchayats. As the GPs are handling more

projects than their administrative

capacity, the percentage of uncompleted

projects is high. Due to this, a good

number of projects become spillover

projects to be completed during the

subsequent financial year. During the

financial year 2014-15, of the 15 Grama

Panchayats, five completed only less than

60% of the number of projects executed.

Another five Grama Panchayats completed

60-70% of the projects. This means that

nearly 30% to 40% of the projects were not

completed and became spillover projects.

Achievement of Financial Targets

13.20 The fifth stage is the monitoring

and achievement of financial and physical

targets. The percentage of plan spending

to total plan outlay gives an indication of

achievement of financial targets. Here the

utilization of funds includes both plan

and maintenance. Table 13.13 gives the

percentage of fund utilisation of the 15

Grama Panchayats. During the financial

Table 13.13 Percentage of Fund Utilisation (Plan + Maintainance) in Grama Panchayats

Sl. No. Name of GP 2011-12 2012-13 2013-14 2014-15

Thiruvananthapuram District 1 Kottukal 0 65 60 65 2 Anchuthengu 38.6 59.85 74.2 69.7 3 Vithura 0 74.74 81 72.3

Kollam District 4 Kottankara 69.6 59.2 69.54 48.08 5 Kadakkal 90 65 86 76 6 Alappad 47.18 42.81 81.4 66.17

Ernakulam District 7 Edavanakkad 75.2 49.7 78.5 69.5 8 Cheranallur 80 55 75 70 9 Kuttampuzha 23.46 58.81 72.13 53.8

Thrissur District 10 Erumappetti 62.6 62.01 61.6 74.7 11 Nattika 0 75.47 79.68 75.35 12 Puthur 68.42 57.86 60.99 58.29

Kozhikode District 13 Narippatta NA NA NA NA 14 Kadalundi 39.5 54 69 54 15 Unnikulam 44.5 49.62 63.15 60.61 Total 44.89 50.65 68.58 66.49

Fifth State Finance Commission

  635

year 2014-15, only three GPs were able to

spend about 75%. Another 7 GPs spent

fund ranging between 60 and 72 per cent.

The rest of them spent below 60% of the

funds. The level of fund utilisation is far

below the financial targets.

13.21 Bunching of expenditure to the

last quarter or last month of a financial

year is a common practice seen in the

spending of Local Governments. In order

to assess the pattern of plan spending we

have estimated the quarter-wise spending

of the GPs for 2014-15. Table 13.14 gives

the quarter-wise plan spending of the GPs for 2014-15. During the first quarter of the

financial year, of the 15 GPs, only two

spent more than 10% of their total

expenditure. In a majority of the GPs,

spending starts only in the second

quarter. Of the 15 GPs, nearly half spent a

share between 10 to 22 per cent during

the third quarter. Of the 15 GPs, two-third

spent more than 50% of the plan

expenditure during the last quarter of the

financial year. In three GPs, more than

73% of the expenditure was incurred

during the last quarter. Thus spending the

major share of expenditure during the last

three months or the last month of the

financial year is the practice that were

followed by the GPs. Table 13.15 gives the

month-wise total spending of the 15 GPs for the financial year 2014-15. Of the total

plan expenditure, 21% was spent during

the first two quarters, 24% during the

second quarter and 55% during the last

Table 13.14 Plan Spending : Quarter wise in 2014-2015 of Grama Panchayats

Sl. No

Name of GP

Total percentage

1st quarter (April-June)

2nd quarter (July-Sept)

3rd quarter

(Oct-Dec)

4th quarter (Jan-March) Total

Thiruvananthapuram District 1 Kottukal 0.00 27.79 31.09 41.13 100.00 2 Anchuthengu 1.71 16.91 28.39 52.99 100.00 3 Vithura 0.00 17.26 26.75 55.98 100.00

Kollam District 4 Kottankara 0.00 11.27 11.56 77.17 100.00 5 Kadakkal 1.73 13.05 12.27 72.95 100.00 6 Alappad 0.15 28.07 20.49 51.28 100.00

Ernakulam District 7 Edavanakkad 1.54 25.57 29.74 43.16 100.00 8 Cheranallur 0.00 4.81 50.98 44.21 100.00 9 Kuttampuzha 16.13 15.37 12.09 56.41 100.00

Thrissur District 10 Erumappetti 10.30 12.93 30.72 46.05 100.00 11 Nattika 0.00 23.42 18.72 57.86 100.00 12 Puthur 0.22 16.27 9.89 73.63 100.00

Kozhikode District 13 Narippatta 0.00 18.58 33.36 48.06 100.00 14 Kadalundi 0.00 12.83 30.53 56.64 100.00 15 Unnikulam 0.00 23.66 22.56 53.79 100.00 Total 2.03 19.36 24.28 54.34 100.00

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  636

quarter. A notable point is that out of the

total expenditure, 36% is spent during the

last month of the financial year.

Plan Performance of District Panchayats Plan Formulation Stage 13.22 The Commission has assessed the performance of annual plans in five District Panchayats, viz. Thiruvanan-thapuram, Kollam, Ernakulam, Thrissur and Kozhikode. Data was collected from them based on a questionnaire. The Commission also discussed the

performance of plan with officials, engineers and office bearers of the District Panchayats responsible for plan

formulation and execution. The first stage in plan formulation is appointment of plan co-ordinator, constitution of working groups, conducting stakeholder meeting, convening meeting of elected representatives of three tier panchayats and organizing development seminar. Table 13.16 gives the date of appointment of plan co-ordiantor, number of working groups, date of stakeholders meetings,

Table 13.16 Plan formulation process in 2014-15 in District Panchayats

Sl. No Item

Thiruvanan thapuram Kollam Ernakulam Thrissur Kozhikode

1 Date of Appointment of Plan Co-ordinator

18/12/2013 8/11/2013 30/11/2013 26/6/2012 1/1/2014

2 No.of Working Groups 15 17 17 15 15 3 Date of Working Groups

meeting 4/1/2014 18/1/2014

26/05/2014 17/12/2013 28/1/2014

3/1/2014 to 15/1/2014

4 Date of Stake holders meeting (SHM)

NA NA 17/12/2013 4/2/2014 3/1/2014

5 No. Of persons participated (SHM)

NA NA 36 136 46

6 District Panchayat Sabha meeting (Month) Jan-2014 Jan-2014 Dec-2015 Jan-2014 Jan-2014

7 Average no. of participants 211 124 98 136 215 8 Date of Development

Seminar 29/01/2014 23/1/2014 6/1/2014 6/2/2014 3/2/2014

9 No. of participants 253 118 97 164 252

Table 13.15 Total Plan Spending of the 15 Grama Panchayats for 2014-15

(Monthwise) Month Amount Spent (In Rs. lakh) Percentage

Apr-14 39.90 0.61 May-14 5.72 0.09 Jun-14 87.17 1.33 Jul-14 288.60 4.41 Aug-14 580.94 8.87 Sep-14 398.07 6.08 Oct-14 521.07 7.96 Nov-14 516.30 7.88 Dec-14 553.09 8.44 Jan-15 429.90 6.56 Feb-15 793.74 12.12 Mar-15 2335.42 35.66 Total 6549.92 100

Fifth State Finance Commission

  637

number of participants, meeting of the District Panchayat sabha, date of development seminar and its participants. Most of the plan co-ordinators were appointed in November, December of 2013 and January of 2014. The number of working groups constituted ranged from 15 to 17. It is reported by the District Panchayats that the working groups met mostly during December 2013 and January of 2014. Of the five District Panchayats, only three have conducted stakeholder meetings. The District Panchayat is expected to conduct a meeting of ‘District Sabha’, comprising all members of District Panchayats, Presidents of the Block Panchayats, Chairpersons of the Standing Committee of Block Panchayats and Presidents of Grama Panchayats to discuss about the issues on annual plan. All the District Panchayats had convened the meetings of District Panchayat Sabha. The District Panchayats also conducted development seminars to discuss the issues of plan formulation in January and February 2014. The District Panchayats reported that this elaborate exercise has not contributed much to the identification of development issues, projects and preparing project proposals. Though a number of working groups are constituted, their contribution is meagre. Most of the working groups met just to complete the official formality.

13.23 The second stage in plan

formulation process is the preparation of projects. The District Panchayats have a

large number of projects ranging from 61

to 1654. Due to the demand of the

members of the District Panchayats, the

total plan outlay is being divided

ward-wise. The members also want to

have a large number of small projects for

satisfying the demands of their wards.

This approach has defeated the macro

perspective of a development plan of the

district. Compared to Grama and Block

Panchayats, District Panchayats have

more resources and can prepare and

execute medium size and large projects.

Instead of formulating bigger projects by

taking into consideration the overall

development requirements and

backwardness of regions, they implement

small projects as in the case of Grama

Panchayats. The projects are prepared by the officers, engineers of District

Panchayats, transferred institutions. In

some cases, the project preparation is

entrusted to retired persons and others.

As the District Panchayats have to prepare

a large number of projects, mostly in the

nature of engineering type, there is much

delay in project formulation.

13.24 The third stage in formulation is

getting approvals of District Panchayat

Committee (DPC), scrutiny of projects and

issue of technical sanctions. Table 13.17

gives the dates of getting the approvals

and starting the execution of projects.

Among the five District Panchayats, in

two, the approval of the annual plan for

2014-15 was given prior to the starting of

the financial year. In another three, the

approval was given in the month of May,

June and August 2014. Consequently, the

first batch of approval of projects for DPC

was received since July or August 2014. In

the case of second batch of projects, the

approval was received only during the last

quarter of the financial year, i.e. January

to March 2015.

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  638

Execution of Projects 13.25 The fourth stage is the execution

stage. Usually more than a month is

required to complete the formalities

connected with the tender process. This

indicates that major share of the work of

the projects was executed during the fag

end of the financial year. A disturbing

thing is that execution of a small share of

projects through contractors in Kollam,

Ernakulam and Thrissur districts. In these

districts, major share of the projects were

executed through beneficiary committee

and others. The civil engineers who

attended the sittings of the Commission

pointed out that implementing the road

and other construction related projects of

District Panchayats through beneficiary

committee is not a healthy practice.

Usually a beneficiary committee does not have the expertise, expert workers, and

equipment for executing road or building

construction type of projects. And in

majority of cases beneficiary committees

give sub-contract to the contractors to

execute the works. Here beneficiary

committee plays the role to bypass the

procedure to give contracts through

observing the formalities. This is not a

healthy practice. Engineers say that

supervision, settling accounts and bills of

the beneficiary projects are difficult

compared to projects executed by

contractors.

13.26 The number of projects fully

executed in a financial year and the

number of projects taken up give an idea

about the performance in execution.

Table 13.18 gives the number of projects

implemented and percentage of projects

completed. In Thiruvananthapuram District Panchayat, percentage of

completed projects ranged from 26.6% to

78.8% during the four years. Failure to complete not even half of the total

projects can be considered as very poor

level of plan execution. In Kollam, the

percentage of completed projects ranged

from 30.8% to 73.8% during the period.

The Ernakulam District Panchayat was

Table 13.17 Approval of Projects and Annual Plan of 2014-15 in District Panchayats

Sl. No Items Thiruvanan

thapuram Kollam Ernakulam Thrissur Kozhikode

1 Date of Approval of Annual Plan by District Panchayat

10/6/2014 26/5/2014 10/1/2014 28/8/2014 14/2/2014

2 Date of Approval by DPC

31/07/2014 12/8/2014 26/3/2015

25/7/2014 to 31/3/2015

30/8/2014 19/1/2015 10/2/2015 25/3/2015

16/8/2014 18/3/2015

3 Months in which execution of project started

Jul-2014 Aug-2014 Aug-2014 NA Apr-14

4 Total No. of projects 1038 728 1654 637 361

5 Projects executed by contractors

552 32 385 186 256

6 Percentage executed by contractors

53.18 4.40 23.28 29.20 70.91

Fifth State Finance Commission

  639

not able to achieve even 50% of the

completion during all the four years. In

Thrissur, the percentage of completion of

the projects ranged from 30% to 86%

during this period. The percentage of

completion of projects was also very low

in Kozhikode district. Based on the

evidence cited above, we can conclude

that the District Panchayats generally

failed to achieve a satisfactory level of

execution of annual plan projects. Due to

this, a large number of projects became

spillover and was forced to transfer to the

subsequent years for completing the

execution. This spillover practice has

created serious strain for the DPs in the

subsequent years.

13.27 The fifth stage is the achievement

of physical and financial targets.

Percentage of plan expenditure will give

us an idea about the financial

achievement of plan targets. Table 13.19

gives the percentage of plan expenditure

to total outlay for four years from 2011-12

to 2014-15. In Thiruvananthapuram DP,

the percentage of plan expenditure

ranged between 59% and 70% between

2012-13 and 2014-15. In Kollam District

Panchayat, the figure varied between 52%

and 74% during the four years. In

Table 13.19 Percentage of Fund Utilisation in District Panchayats (Plan+Maintenance) Sl. No Name of DP 2011-12 2012-13 2013-14 2014-15

1 Thiruvananthapuram NA 59 70.16 61.91 2 Kollam 61 52 74.1 68.1 3 Ernakulam 56.51 65.53 66.94 78.91 4 Thrissur 76.2 75.7 84.9 61.3 5 Kozhikode 62.37 22.32 42.36 74.03

Total 60.43 68.14 63.71 67.09

Table 13.18 Number of Projects Implemented in District Panchayat

Sl. No Name of DP

Number of Projects Implemented

2011-12 2012-13 2013-14 2014-15 1 Thiruvananthapuram 0 407 770 1019 2 Kollam 366 408 540 728 3 Ernakulam 601 921 1234 1654 4 Thrissur 470 477 562 637 5 Kozhikode 380 340 365 361

Total 1817 2553 3471 4399 Percentage of Projects Completed

Sl. No Name of DP Percentage of Projects Completed

1 Thiruvananthapuram 0 49.63 26.62 78.80

2 Kollam 30.87 52.94 73.89 70.88 3 Ernakulam 42.93 34.42 30.15 46.07 4 Thrissur 44.04 68.55 86.30 29.98 5 Kozhikode 56.05 53.82 3.01 11.91

Total 43.53 48.77 42.41 52.62

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  640

Ernakulam District Panchayat, it varied

between 56.5% and 78.9%. In Thrissur

district, it ranged between 61% and 85%.

The lowest plan expenditure was reported

in Kozhikode district during the period.

These figures suggest a dismal picture

about the financial achievement of plan

targets. And the Commission feels that

raising the annual plan expenditure is an

important issue to be addressed by the

District Panchayats.

13.28 Another serious issue in plan

spending is the bunching of expenditure

towards the last quarter or the last month

of the financial year. Due to the initial

delays in project formulation, getting

approvals, technical sanctions and

entrusting the work for execution, the

actual execution was done in the last

quarter of the financial year. Due to

elaborate and unnecessary procedures in

pre-project formulation stage, the DPs spent a lot of time and energy for

completing these procedures and neglect

the important role of project formulation

and execution. Hasty implementation of

projects during the fag end of the

financial year is the common practice.

Table 13.20 gives the quarter wise plan

spending of the five District Panchayats.

In all the District Panchayats, the plan

spending in the first and second quarter

was meagre. There was some progress in

the plan spending during the third quarter. But major share of the plan

spending was done during the fourth

quarter. In Thrissur DP, 77% of the plan

expenditure was incurred during the last

quarter in 2014-15. The corresponding

share of Kollam and Ernakulam DPs are

68% and 59%. This indicates the pattern of

plan spending of DPs. Table 13.21 gives

the month-wise total plan expenditure of

the five District Panchayats for the

Table 13.20 Plan Expenditure : Quarter wise in 2014-2015 in District Panchayat

Sl. No Name of DP

Percentage 1st quarter (April-June)

2nd quarter (July-Sept)

3rd quarter (Oct-Dec)

4th quarter (Jan-March) Total

1 Thiruvanan thapuram 11.74 36.60 25.44 26.21 100

2 Kollam 3.50 9.91 18.95 67.64 100 3 Ernakulam 8.61 12.69 19.57 59.14 100 4 Thrissur 0.00 3.73 19.15 77.12 100 5 Kozhikode 3.60 15.00 43.76 37.64 100

Total 5.85 14.55 23.58 56.02 100

Fifth State Finance Commission

  641

financial year 2014-15. Of the total plan

expenditure, 20.40% was spent during the

first two quarters. It is likely that the

expenditure shown is mainly that of the

spillover projects of the previous year.

The share of plan expenditure in the third

quarter was 23.59% and fourth quarter

56.01%. A notable point is that out of the

total plan expenditure, 48% was spent

during the last two months of the

financial year. Two District Panchayats

reported that the Treasury restrictions on

the presentation and processing of bills in

a month imposed by the State Government have adversely affected their

plan spending. Kollam District Panchayat

reported that the total amount rejected

due to Treasury restrictions on

development fund was Rs 340.39 lakh in 2013-14. The Thiruvananthapuram DP

reported that the total bills on

development fund rejected due to

Treasury restrictions was 16 and the

amount was Rs 140 lakh in 2013-14.

Plan Performance of Municipalities 13.29 The Commission has reviewed the

performance of annual plans in five

municipalities, viz. Attingal, Punalur,

Muvattapuzha, Guruvayoor and Koyilandi.

The Commission collected data from

them and held detailed discussions with

the officials responsible for plan

formulation and execution. The first stage

in plan formulation is appointment of

plan co-ordinator, constitution of working groups, conducting stakeholder

consultations, convening ward sabhas and

organizing development seminars. Table

13.22 gives the date of appointment of

plan co-ordiantor, working groups, date of

stakeholder meetings, date of ward sabha

meeting and development seminar. Most

of the plan formulation process started in the municipalities with the appointment

of plan co-ordiantors in December 2013.

The number of working groups

constituted ranged between 12 and 17. It

is reported that the working groups met

Table 13.22 Plan formulation process in 2014-15 in Municipalities

Sl. No Item Attingal Punalur Muvattu

puzha Guruvayoor Koyilandi

1 Date of Appointment of Plan Co -ordinator 10/12/2013 17/12/2013 24/12/2013 25/6/2012 10/7/2012

2 No. of Working Groups 13 16 12 14 17 3 Date of Working

Groups meeting 18/12/2013

1/1/2014 24/12/2013 30/12/2013 2/1/2014

10/2/2014 17/2/2014

4 Date of Stake holders meeting (SHM) 17/12/2013

20/1/2014 21/1/2014

7/1/2014 10/1/2014 23/8/2012

5 No. Of persons participated (SHM)

67 72 13 20 70

6 Ward Sabha meeting (Month) Dec-2013 Jan-2014 Jan-2014 Feb-2014 Feb-2014

7 Average no. of participants 93 110 87 137 103

8 Date of Development Seminar NA 29/1/2014 25/1/2014 10/2/2014 17/2/2014

9 No. of participants NA 310 110 570 218

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  642

during December 2013 and January and

February in 2014. The stakeholder

meetings were held in January 2014 and

the participation in the meetings was very

poor in two municipalities, viz.

Muvattapuzha and Guruvayoor. Ward

sabhas met during December 2013 and

January and February 2014 exclusively for

plan related discussion. The average

participation in the ward sabhas ranged

between 87 and 137. The municipalities

reported that most of the participants in

ward sabhas are persons such as

Kudambashree workers, beneficiaries of housing and other schemes meant for the

poor. More than three-fourths of the

participants are women. The participants

such as retired persons and others who

are interested in development issues are

very few in number. Due to this,

worthwhile discussions have not taken

place on issues of development problems,

development needs and type of projects, schemes required.

13.30 The second stage in plan

formulation process is preparation of

projects. Delays in preparation of projects

is the main reason for the delays in

getting approvals from DPC and technical

sanctions. Large and unmanageable type

of projects is cited as the principal reason

for this. The number of projects in the

municipalities range from 124 to 376 in

2014-15. The projects are prepared by the

officials and engineering staff of

municipalities and officials of transferred

institutions. During the last quarter of the

financial year (Jan-March), they are busy

with executing the projects. And they can

get time for preparation of the projects

only during the first quarter of the

financial year (April to June). Hence the municipal council was able to finalise the

annual plans only in May and June of

2014.

13.31 The third stage in plan

formulation is getting approvals of the

Council of Municipalities, District

Planning Committee (DPC), scrutiny of

projects and issue of technical sanctions.

Table 13.23 gives the date of approvals

given by the Municipal Council, DPC, etc.

The date of approval of annual plan was

given by the Municipalities between

February and November 2014. It is

reported that in three municipalities, viz.

Table 13.23 Approval of Projects and Annual Plan of 2014-15 in Municipalities

Sl. No Items Attingal Punalur Muvattu

puzha Guruvayoor Koyilandi

1 Date of Approval of Annual Plan by Municipal Council

4/6/2014 24/11/2014 19/5/2014 31/5/2014 19/2/2014

2 Date of Approval by DPC 11/7/2014 30/7/2014

14/5/2014 20/12/2014 16/2/2015

19/6/2014

12/05/2015 NA

3 Months in which execution of project started

NA July-2014 Jun-2014 to Sept-2014

Aug-2014 to Dec-2014 NA

4 Total No. of projects 229 376 124 225 250 5 Projects executed by

contractors 164 216 58 137 225

6 Percentage executed by contractors 71.62 57.45 46.77 60.89 90

Fifth State Finance Commission

  643

Guruvayoor, Muvattapuzha and Attingal,

the approval of annual plan was given in

May and June. The DPC has given

approval to the annual plan in the

municipalities between May 2014 and

February 2015. Besides this, there is also a

need to get technical sanction for the

engineering type of projects from

Engineers at a higher level. One of the

major reasons for the delays in project

formulation and getting approval is the

large number of projects simultaneously

undertaken. The number of projects

executed during the financial year ranged between 124 and 376 in the

municipalities. Except one municipality,

the major shares of the projects were

implemented through contractors.

13.32 The fourth stage is the execution

stage. In Punalur Municipality, it is

reported that the execution started since

July 2014. In Muvattapuzha Municipality,

the execution of projects started between

June and September. In Guruvayoor, the

execution started during a period between August to December 2014. As majority of

the works were executed through

contractors, it took more than a month for

completing the tender formalities. We

have examined the total number of

projects executed and the number

completed during the four years. The

review of project execution reveals that

the municipalities are implementing a

large number of projects which are

beyond their manpower and

administrative capacity. The reason for

the increase in the number of projects is

the practice of dividing the total plan

amount ward-wise. Priority is not given for the overall development requirement

of the municipality. The councilors are

mainly concerned about the requirements

of their wards and want to have very

small and tiny projects. The political

interests of the councilors also prevent

them from going for major projects taking

into consideration the overall

development of the municipality. Table 13.24 gives the number of projects

executed and percentage of completed

projects. During the financial year 2014-

Table 13.24 Number of Projects Implemented in Municipalities

Sl. No

Name of Municipality

Number of Projects Implemented 2011-12 2012-13 2013-14 2014-15

1 Attingal 124 137 134 190 2 Punalur 284 242 371 376 3 Muvattupuzha 107 250 236 124 4 Guruvayoor 240 281 232 225 5 Koyilandi NA NA NA NA

Total 755 910 973 915 Percentage of Projects Completed

Sl. No

Name of Municipality Percentage of Projects Completed

1 Attingal 86.29 83.94 79.10 43.68 2 Punalur 90.85 89.26 71.70 75.53 3 Muvattupuzha 91.59 91.20 97.03 90.32 4 Guruvayoor 87.50 85.41 85.34 94.22 5 Koyilandi NA NA NA NA

Total 100 100 100 100

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  644

15, the number of projects executed in

the municipalities ranged between 124

and 376. The data on the percentage of

completed projects shows a dismal

picture. Attingal Municipality was able to

complete only 44% of the total projects

implemented. Punalur Municipality

completed 75% of the projects. The

percentage of completion of projects was

above 90% in Muvattapuzha and

Guruvayoor. Due to this, a good number

of projects became spillover and have to

be executed in the next financial year

along with the projects for the year.

13.33 The fifth stage is the achievement

of physical and financial targets. We do

not have data to evaluate the physical

achievement of targets. But we have data

about the achievement of financial

targets. Table 13.25 gives the percentage

of plan expenditure during four years.

During 2011-12, the percentage of plan

expenditure ranged between 72% to 79%

and in the subsequent year, it ranged

between 49% to 78%. Though the

expenditure was comparatively better in

2013-14, the spending was poor in 2014-

15. The total plan spending of all the

municipalities was only 63% during 2014-

15.

13.34 Bunching of expenditure to the

last quarter or the last month of the

financial year is a common practice seen

in Local Governments in Kerala. In order to examine the pattern of expenditure,

data on quarter-wise spending was

collected. Table 13.26 gives the quarter-

wise plan spending of the municipalities.

The data shows that in Koilandy

Municipality, of total plan spending, 68%

Table 13.26 Plan Expenditure : Quarter wise in 2014-2015 in Municipalities

Sl. No

Name of Municipality

Percentage 1st quarter

(April-June)

2nd quarter

(July-Sept)

3rd quarter

(Oct-Dec)

4th quarter (Jan-March) Total

1 Attingal 0 17.10 25.20 57.71 100 2 Punalur 7.63 16.04 12.66 63.68 100 3 Muvattupuzha 1.78 7.05 48.68 42.49 100 4 Guruvayoor 4.67 12.24 29.94 53.16 100 5 Koyilandi 0.55 17.48 14.37 67.61 100

Total 4 13.37 26.72 55.91 100

Table 13.25 Percentage of Fund Utilisation (Plan + Maintenance) in Municipalities

Sl. No

Name of Municipality 2011-12 2012-13 2013-14 2014-15

1 Attingal 75.15 78.08 80.39 56.45 2 Punalur 71.64 49.02 62.01 58.97 3 Muvattupuzha 79 71 76 79

4 Guruvayoor 72 67 83 67 5 Koyilandi NA NA NA NA

Total 73.48 62.81 73.21 62.91

Fifth State Finance Commission

  645

was spent in the last quarter of the year

2014-15. The corresponding share in

Punalur Municipality was 64% and

Attingal Municipality 58%. Except one

municipality, all of them spent major

share of plan expenditure of the financial

year 2014-15 during the last quarter. Table

13.27 gives the month-wise total plan

expenditure of the municipalities for the

financial year 2014-15. Of the total plan

expenditure, 17.4% was spent during the

first two quarters, 26.7% during the third

quarter and 55.9% during the fourth

quarter. A notable point is that out of the

total plan expenditure, 44.3% was spent

during the last two months of the

financial year.

Plan Performance of Municipal Corporations 13.35 The Commission has reviewed the

performance of annual plans in five

municipal corporations (MCs), viz.

Thiruvananthapuram, Kollam, Kochi,

Thrissur and Kozhikode. The Commission

collected data from them and held

detailed discussion with the officials,

engineers and other office bearers of the

MCs responsible for plan formulation and

execution. The first stage in plan

formulation is appointment of plan co-

ordinator, constitution of working groups,

conducting stakeholder consultations,

convening ward sabhas, preparation of

draft development plan and organizing

development seminars. Table 13.28 gives

the date of appointment of plan co-

ordinator, number of working groups,

date of stakeholder meetings, number of

participants, date of ward sabha meetings

and organizing development seminars.

The plan co-ordinators were appointed in

December 2013 and January 2014. The

number of working groups constituted

ranged from 15 to 19. Thiruvanan-

thapuram MC constituted 19 working

groups. It is reported by the MCs that

working groups had met mostly during

January and February 2014. Of the five MCs, only four have conducted stakeholder meetings. Among the MCs,

the participation in stakeholder meetings

was very poor in Kozhikode.

13.36 The MCs reported that the ward

sabhas were convened exclusively to

Table 13.27 Total Plan Spending for all the 5 Municipalities for 2014-15

Month Amount Spent (Rs. In Lakhs.) Percentage

Apr-14 150.51 2.03 May-14 55.64 0.75 Jun-14 89.83 1.21 Jul-14 212.79 2.88 Aug-14 320.89 4.34 Sep-14 455.45 6.16 Oct-14 471.14 6.37 Nov-14 790.07 10.68 Dec-14 715.15 9.67 Jan-15 859.29 11.62 Feb-15 1217.43 16.46 Mar-15 2058.91 27.83

Total 7397.11 100

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  646

discuss about the annual plans in January and February 2014. The average number

of participants in the ward sabhas range

between 71 to 81 in three MCs and 237 in

one MC. The representatives of MCs who

participated in the Commission sittings

told us about the lack of interest of people

to attend the meetings. Most of the

participants in the ward sabha meetings

are persons such as Kudumbashree

workers, beneficiaries of housing and

other schemes, the casual workers

employed for cleaning work etc. It is also

pointed out that majority of the participants are women. Only few

persons such as retired people, teachers,

residents associations office bearers etc.

are attending the ward sabhas. Due to

this, serious discussion about the

development issues, needs, type of

projects required etc. are not taking place.

The MCs told us that alot of time and

resources are being spent for completing

the above procedures in the first stage of plan formulation. It is also pointed out

that the MCs are not getting much benefit

in identifying development issues,

projects and formulating project

proposals. Though a number of working

groups are constituted, they are not

effectively functioning and not

contributing much to providing inputs for

plan formulation.

13.37 The second stage in plan

formulation process is preparation of

projects. This becomes a complex and

difficult process due to the large number of projects. During the year 2014-15, the

number of projects implemented in the

MCs ranged between 428 and 1161.

Instead of having medium type projects,

the MC formulates large number of small,

very small and tiny projects. The general

practice followed in MCs is to share the

total plan outlay ward-wise. The

councilors want to have a large number of

Table 13.28 Plan formulation process in 2014-15 in Municipal Corporations

Sl. No Item Thiruvanan

thapuram Kollam Ernakulam Thrissur Kozhikode

1 Date of Appointment of Plan Co-ordinator 6/1/2014 NA 7/12/2013 18/12/2013 28/1/2014

2 No. of Working Groups 19 15 17 15 15

3 Date of Working Groups meeting 6/1/2014 14/2/2014

18/2/2014

28/1/2014 3/2/2014 30/4/2014

23/1/2014 25/1/2014

4 Date of Stake holders meeting (SHM) 23/1/2014 NA 28/1/2014 11/2/2014 8/8/2012

5 No. Of persons participated (SHM) 141 NA 113 78 17

6 Ward Sabha meeting (Month) Jan-2014 Jan-2014 Jan-2014 Feb-2014 Jan-2014

7 Average no. of participants 237 NA 71 81 80

8 Date of Development Seminar 4/2/2014 18/2/2014 3/2/2014 13/5/2014 6/2/2014

9 No. of participants 1635 353 473 284 354

Fifth State Finance Commission

  647

small projects and they are not interested

to have medium or bigger projects. Here

the concept is for putting emphasis on

ward level activities and ignoring the overall development requirement of the

MC. The projects are prepared by the

officers and engineers of the MC as well

as those belonging to transferred

institutions. As the MC has to prepare a

large number of projects with limited

staff, there is also delay in project

formulation.

13.38 The third stage in plan

formulation is getting approval of the

Council of the MC, District Planning

Committee (DPC), scrutiny of the projects

by Engineers at a higher level and issue of technical sanctions. The projects

especially engineering type of projects are

prepared by the engineers of the MC. In

all the MCs, the engineering wing is

headed by the superintending engineer.

Hence for scrutiny and approval, all the

projects should be sent to the Chief

Engineer, Local Self Government

Department (LSGD). Similarly the

technical sanction for execution will have

to be accorded by the Chief Engineer,

LSGD. For getting these approvals, a lot of

time is required. Table 13.29 gives the

date of approval of annual plan by MCs

and DPCs. Of the five MCs, approval of the plan was given by the Council of MCs

in February 2014, May 2014, July 2014

and August 2014. The MCs got approval

from DPC mainly during July and August.

13.39 The fourth stage is the execution

stage. Here the projects shall be entrusted

to contractors or beneficiary committees

for actual execution. Usually one to two

months’ time is required for completing

the tendering process. Similarly

considerable time is required for

entrusting the work to beneficiary

committees and the formalities associated with it. So the MCs were able to start

executing the engineering projects only

during a period between January to

March. We will get an idea about the

efficiency of execution of the projects

based on their completion. Table 13.30

gives the number of projects

implemented and the percentage of

projects completed between 2011-12 and

2014-15. In Thiruvananthapuram MC, the

percentage of completed projects was very

Table 13.29 Approval of Projects and Annual Plan of 2014-15 in Municipal Corporations

Sl.No Items Thiruvanan

thapuram Kollam Kochi Thrissur Kozhikode

1 Date of Approval of Annual Plan by Municipal Council

11/8/2014 4/8/2014 11/7/2014 26/5/2014 27/2/2014

2 Date of Approval by DPC 22/8/2014 7/8/2014

29/1/2015 17/7/2014 16/7/2014 to 25/3/2015 31/7/2014

3 Months in which execution of project started

NA Sept-2014 Jul-2014 to Jan-2015

Aug-2014 to Dec-2014 Jul-2014

4 Total No. of projects 1161 862 825 468 678 5 Projects executed by

contractors NA 862 793 230 84

6 Percentage executed by contractors NA 100.00 96.12 49.15 12.39

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  648

low. It ranged between 18.5% to 38.7%.

This indicates the inefficiency in

execution. In Kochi MC, of the total

projects implemented, the completion

rate ranged between 39% to 67%. In

Thrissur MC, the percentage of completed

projects ranged between 37% and 74%.

The situation is not different in

Kozhikode MC. The percentage of

completion of projects ranged between

58% to 60%. Based on the above review, we can conclude that the MCs generally

fail to achieve a satisfactory level of

execution of annual plan projects. This

means that a large share of projects

becomes spillover projects and requires to

be executed in the subsequent year.

13.40 The fifth stage is the achievement

of physical and financial targets. We do

not have data to evaluate the physical

achievements of targets. But we have data

about the achievement of financial

targets. Percentage of plan expenditure

may be taken as an indicator of the

achievement of financial targets. Table

13.31 gives the percentage of plan

expenditure to total outlay for four years

from 2011-12 to 2014-15. In Thiruvananthapuram MC, the percentage

Table 13.30 Number of Projects Implemented in Municipal Corporations

Sl. No

Name of Municipal Corporations

Number of Projects Implemented 2011-12 2012-13 2013-14 2014-15

1 Thiruvananthapuram 743 971 998 1161 2 Kollam 276 374 472 428 3 Kochi 598 621 816 825 4 Thrissur 335 418 363 468 5 Kozhikode 676 445 555 678

Total 2628 2829 3204 3560 Percentage of Projects Completed

Sl. No

Name of Municipal Corporations Percentage of Projects Completed

1 Thiruvananthapuram 18.57 20.70 38.78 22.22 2 Kollam NA NA NA NA 3 Kochi 61.20 39.13 59.80 66.91

4 Thrissur 74.03 36.84 65.84 73.50 5 Kozhikode 59.91 60.00 58.02 59.14

Table 13.31 Percentage of Fund Utilisation (Plan + Maintenance) in Municipal Corporations Sl. No

Name of Municipal Corporation

2011-12 2012-13 2013-14 2014-15

1 Thiruvananthapuram 86.62 75.52 64.88 45.62 2 Kollam 76 33.57 45.88 42 3 Kochi 68.45 60.54 67.58 67.67 4 Thrissur 49.63 53.8 76.23 74.18 5 Kozhikode 63 47 45 52

Total 71.09 55.89 58.68 54.06

 

Fifth State Finance Commission

  649

of plan expenditure witnessed a steady

decline. It fell from 86.6% in 2011-12 to

45.6% in 2014-15. In Kollam MC the

percentage of plan expenditure was 76%

in 2011-12. But during the subsequent

years it ranged between 33.5% to 42%. In

Kochi MC, the percentage of plan

utilization maintained almost a steady

level and ranged between 60.5% to 68.4%

during the four years. In Thrissur, the

plan expenditure ranged between 49.6%

to 76.2% during the four years. The

situation is also not better in Kozhikode

MC. The percentage of plan expenditure ranged between 45% to 63% during the

four years. These figures indicate a dismal

picture about the financial achievement

of plan targets. And the Commission feels

that completing the execution of projects

within the financial year and increasing

the percentage of plan utilization are the

important issues to be addressed by the

MCs with regard to plan execution.

13.41 An unhealthy practice of plan

spending in MCs is a bunching of expenditure towards the last quarter or

the last month of the financial year. In

order to examine this aspect, we have

collected data about the quarter-wise plan

spending. Table 13.32 gives the quarter-

wise plan spending of MCs. In the MCs,

the plan spending in the first quarter was

very small or nil. Thrissur and Kozhikode

MCs have not spent any amount during

the first quarter. There is some progress

in the plan spending during the second

quarter and the spending ranges from 11%

to 15% of the total expenditure. Nearly

one-fourth of the spending of MCs was

done during the third quarter of the

financial year. It is likely that the

expenditure shown the first three

quarters are mainly that of spillover

projects of the previous years. The

quarter- wise spending of MCs shows that 51% to 66% of the total expenditure was

spent during the last quarter of the

financial year. While Kollam MC spent

51% of the plan expenditure during the

last quarter, the corresponding figure of

Kozhikode was 66%. We have also

attempted an examination of month-wise

plan spending of all the five MCs. Table

13.33 gives the month-wise total plan expenditure of the five MCs for the

financial year 2014-15. Of the total plan

expenditure 14.1% was spent during the

first two quarter of the financial year. The

share of plan expenditure in the third

quarter was 26.8%. It is likely that major

share of the plan expenditure relates to

the spillover projects. The share of plan

Table 13.32 Plan Expenditure : Quarter wise in 2014-2015 in Municipal Corporations

Sl. No

Name of Municipal Corporation

Percentage 1st

quarter (April-June)

2nd quarter

(July-Sept)

3rd quarter

(Oct-Dec)

4th quarter

(Jan-March)

Total

1 Thiruvananthapuram 3.16 10.92 22.19 63.73 100 2 Kollam 0.86 14.80 33.70 50.63 100 3 Kochi 4.04 10.74 26.51 58.71 100 4 Thrissur 0 12.77 23.27 63.96 100 5 Kozhikode 0 11.17 23.23 65.60 100

Total 1.81 12.29 26.84 59.06 100

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  650

expenditure in the last quarter was 59%. An important observation is that 38% of

the total plan expenditure of the five MCs

was spent during the last month, March

2015. Two municipal corporations

reported that the Treasury restrictions on

the presentation and processing of bills

imposed by the State Government have

adversely affected their plan spending.

Kollam MC reported that the total amount

rejected due to Treasury restrictions on development fund was Rs 85.61 lakh in

the case of 83 bills during 2013-14. The

Thiruvananthapuram MC reported that

the total bills on development fund

rejected due to Treasury restrictions was

Rs 86.46 lakh in 2014-15.

Issues raised by LGs on annual plans at the sittings of the Commission

13.42 The Local Governments which

attended the sittings of the Commission

pointed out that the guidelines prepared

for the 12th Five Year Plan (published on 16/11/2013) is not helpful for speedy

formulation and execution of annual

plans. At present a single plan guideline is

prepared for all categories of LGs. As the nature and magnitude of plan activities

are very much different in rural and

urban LGs, different guidelines are

needed. They suggested restructuring the

guidelines and separate guidelines for

different categories of LGs. The

Commission feels that the present

guidelines issued by LSGD are not

suitable for speedy and efficient project

formulation and execution. As the development requirement, nature and

magnitude of plan activities are different

among different categories of LGs, there is

the need to have different guidelines for

LGs.

The Commission recommends that the

plan guidelines should give emphasis for

the preparation of financially, technically

and economically feasible projects, speedy

formulation of projects taking into

consideration local development

requirements, changing the procedures to

get speedy approvals and technical

sanctions, effective machinery/

mechanism for execution, efficient and

Table 13.33 Total Plan Spending of Municipal Corporations for 2014-15 Month Amount Spent

(Rs.in lakh) Percentage

Apr-14 0.00 0.00 May-14 365.96 0.73 Jun-14 543.80 1.08 Jul-14 1277.10 2.55 Aug-14 2605.81 5.20 Sep-14 2275.64 4.54 Oct-14 3584.10 7.15 Nov-14 3749.71 7.48 Dec-14 6119.71 12.21 Jan-15 4020.79 8.02 Feb-15 6481.88 12.93 Mar-15 19104.81 38.11 Total 50129.31 100

Fifth State Finance Commission

  651

time-bound executions and achievement

of physical and financial targets. The

Commission recommends to prepare

three plan guidelines for the three

categories, viz. (1) Grama and Block

Panchayats, (2) District Panchayats and (3) municipalities and municipal corporations.

The Commission recommends that State

Planning Board shall constitute an Expert

Committee to restructure the plan

guidelines taking into consideration all

the recommendations of the Commission

on restructuring the process of plan

formulation and execution.

13.43 A major cause for the poor plan

performance is the large number of

projects in annual plans. So they suggest

reduction in the number of projects by

combining small projects, projects of

similar nature, identical works in a ward,

integrating maintenance work of a ward

as a single project, etc. The DPs should

mainly focus on bigger projects having an

amount of more than Rs 25 lakh instead

of having small projects.

13.44 A large number of beneficiary

committees are not genuine. It is reported

that they are constituted to bypass the

tender process in many cases. Binami

committees were also constituted in

many LGs. So the genuineness of the

committee should be verified by Grama

Sabhas/social audit/committee of public

citizens. A social audit mechanism should

be formulated to inspect the projects,

especially the projects executed by the

beneficiary committees.

13.45 The LGs wanted that 10% of the

plan fund should be earmarked for

undertaking projects to meet the specific

geographic needs of LGs (coastal area,

hilly area, water bound areas, small

island,etc).The Commission recommends

that the GPs and municipalities facing

problems due to geographic location

(coastal area, hilly area, water bound and

small islands) shall be permitted to spend

10% of the plan fund for meeting

geographic related development projects.

13.46 The Treasury restrictions imposed

on utilization of Development Fund

adversely affect the plan spending

especially in municipal corporations and

District Panchayats. The LGs should be

exempted from Treasury restrictions.

13.47 Release of funds for certain items

during the last quarter or last month of

the financial year by the Government

creates serious problems for LGs in

formulation and execution of projects.

Fund should be released as per the

existing guidelines.

13.48 The LSGD engineering staff

working in LGs should be put under the

administrative control of the LG. The LGs

(Presidents of three-tier Panchayats,

Municipal Chairman and Mayor) should

be given powers to take disciplinary

action against the engineering staff.

13.49 The SFC cell should prepare a

handbook of guidelines for utilization of

funds, viz. General Purpose, Maintenance

and Development Fund, recommended by

the Fifth Finance Commission for various

items. The Commission recommends that

the SFC cell should prepare a handbook of

guidelines for utilization of funds, viz.

General Purpose, Maintenance (Road and

Non-Road) and Development for various

items in Malayalam.

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  652

13.50 In municipal corporations, the

following posts may be created for

efficient formulation and execution of

plans. Environmental Engineer,

Mechanical Engineer, Electrical Engineer

and Accounts Officer with CA

qualifications. All the MCs that attended

the sittings demanded for the creation of

the above posts. The Commission

recommends that new posts in the cadre

of Assistant Engineer shall be created in

three regions to look after the engineering

related issues of municipal corporations

and municipalities. The posts recommended are Environmental

Engineer, Mechanical Engineer and

Electrical Engineer.

The other issues and suggestions put

forward by LGs are the following.

a) Time limit should be fixed for the

return of projects sent for vetting.

b) The administrative procedures needed

for project approvals and

implementation should be simplified.

c) For preparing projects, the services of

experts, retired people, NGOs and

technical consultancy organisations should be used.

d) A time limit for measurement of work,

inspection of work, bill preparation

and release of funds should be

stipulated.

e) The vacant posts of engineers,

overseers and other staff connected

with plan in LGs should be filled in a

time bound manner. The engineers

should be retained in a Local

Government for at least three years.

f) Separate training programme shall be

conducted for plan formulation and

execution for elected members of

Grama Panchayats, Block Panchayats,

Municipalities and Municipal

Corporations in a district at the district

headquarters.

13.51 There exists much disparity in the

total amount and rate of subsidies given

to similar beneficiary schemes such as

housing, land purchase and others

implemented by Government

departments and Local Governments for

BPL households, SC/ST etc. This disparity

should be removed. The Commission

recommends that the total amount and

the rate of subsidies given to similar beneficiary schemes such as housing, land

purchase and other schemes meant for

BPL households, SC/ST, etc. by the

Government Departments and LGs should

be made uniform. The rate of subsidies of

LGs will be taken as base rate.

The above review of the

performance of the four categories of LGs

may be concluded with the following

observations:

13.52 The elaborate procedures followed

for the appointment of plan co-ordinator,

constitution of a number of working groups, conducting stakeholder

consultations, discussion of project

proposals in Grama Sabhas, finalization of

status report, preparation of development

plan and development seminar has not

contributed much to the identification

and preparation of projects. Lot of time

and energy of the Local Governments is

spent for completing these procedures.

All these exercises are done simply for

identification of development issues and

projects. The Panchayat Committee of the

three-tier Panchayats and the Urban Local

Governments give little importance for

Fifth State Finance Commission

  653

this exercise in the selection of projects.

Projects to be executed in a ward or

division are mainly decided based on the

interest of the elected representatives.

The Commission feels that too much

emphasis is given for completing a

number of pre-project formulation

procedures and too little emphasis for

actual project formulation process. Second

thing is that peak period in plan

formulation and implementation stage is

between December and March, resulting

in poor formulation as well as execution.

The Commission recommends four major changes in the procedures at pre-project

formulation stage and project

identification. First, reduce the number of

working groups and make them more

functional and effective in providing

inputs for plan formulation. They should

review the progress of plan, suggest

improvements in execution of projects,

prepare status report, discuss with stakeholders and give an overall shape of

plan outline. The number of working

groups for Grama Panchayats, Block

Panchayats and municipalities shall be

reduced to three. ((a) Sector-wise

(primary, secondary and tertiary) and

overall development of the local economy

(b) Infrastructure, civic amenities and

welfare schemes (c) Development of

transferred institutions). Five working

groups shall be constituted in municipal

corporations, viz. (a) Sector wise and

overall development (b) Civic amenities

(c) Infrastructure (road, water, electricity,

housing) (d) Social welfare and poverty

alleviation and (e) Development of

transferred institutions. In District

Panchayats, five working groups shall be

constituted, viz. (a) Agriculture and allied

activities (b) Industry and service sector

activities (c) Infrastructure (road, water,

electricity, housing, etc.) (d) Development

of transferred institutions and (e) Social

welfare and poverty alleviation. Second,

strengthening the role of Grama/Ward

Sabhas/Ward Committees to have an

effective role in review of projects

implemented in the ward, suggest

improvement in execution, identify the

development requirements and suggest new projects in the next annual plan.

Effort should be made to bring more

knowledgeable people to the Grama

Sabhas/Ward Sabhas/Ward Committees. Third, prepare list of projects and

schemes with rough cost estimates to be

included in the annual plan/budget for

the next year based on the above exercise.

Four, the time limit recommended for

observing the formalities of pre-project

preparation is five weeks during

November and first week of December

(constitution of working groups,

convening Grama/Ward Sabhas, conduct

of development seminar and

identification of projects). The time limit

recommended for preparing a list of

preliminary projects for inclusion in the

annual plan/budget is three weeks (in

December).

13.53 As per the guidelines of the State

Government, very little time is given for

the preparation of projects for a financial year (about 15 days). It is humanly

impossible to prepare hundreds of

projects (plan and maintenance) within

this short time. The project preparation

guidelines is formulated without

considering the ground realities, staff

position and other constraints at the local

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  654

level and is unsuitable. The LGs also do

not have expertise in preparing projects

having engineering or technical nature.

The Commission recommends that at

least two months should be given to LGs

for preparation of projects other than the

peak period of execution (January to

March). In the case of medium or major

engineering or technical projects, the

detailed project preparation shall be

entrusted to retired engineers, officers,

consultancy organisations, engineering

colleges and research institutions on

payment basis. The DPC shall give approval of a panel of persons and

institutions submitted by the LGs for the

purpose.

13.54 A basic reason for the poor plan

performance at all levels – formulation,

getting approvals, entrusting the work for

execution and actual execution – is the

large number of projects. Without

considering the administrative capacity to

handle the projects, large and

unmanageable number of projects are

executed. Due to this, a substantial share of the projects remain uncompleted

during the end of the financial year. The

general practice followed in all categories

of LGs is to share the total plan outlay

ward wise. The Commission feels that

the large and unmanageable number of

projects is the basic reason for poor plan performance at all stages of plan

formulation and execution and

recommends to reduce the number. This

should be achieved by combining several

small and tiny projects into one,

combining projects having similar nature,

integrating all maintenance work of a

ward as single project, treating the

maintenance of a road spread in several

wards into one, etc. The Commission

recommends to reduce the number of

projects (plan and maintenance) to a level

of two-thirds of the existing number of

projects. The recommended range of

number of projects for different

categories of LGs are given below: Grama

Panchayat (60-75), Block Panchayat (30-

40), District Panchayat (400-480),

municipalities (110-140) and municipal

corporations (600-690). In the case of

projects using Development Fund,

priority should be given to asset creating medium or large size projects in all

category of LGs. In GPs and

municipalities, out of the total projects, at

least one-fifth should have an outlay of Rs

5 lakh per project.

13.55 Due to the delays in project

formulation, getting approvals from DPC,

technical sanctions and awarding the

work, the execution starts during the

third or fourth quarter of the financial

year. Due to delayed execution, the LGs were able to complete only a portion of

the projects implemented in a financial

year.

13.56 Except a small share, the entire

projects are implemented through

beneficiary committees in Grama and

Block Panchayats. This results in poor

execution, delays in execution and poor

quality of the work. In some District

Panchayats, a good number of projects are

executed by beneficiary committees. The

LGs which attended the sittings of the

Commission pointed out that substantial

number of beneficiary committees are not

genuine. In this context, the Commission

recommends that a mechanism shall be

Fifth State Finance Commission

  655

formulated to scrutinize the work

executed by the beneficiary committees.

The GPs, municipalities and municipal

corporations should place a list of all

projects implemented through beneficiary

committees in a ward during a financial

year in the first Grama Sabha meeting of

the subsequent financial year. Details of

the names of the persons of beneficiary

committee, the purpose of project and

amount spent, achievement of physical

and financial target, etc. may be placed in

the Grama/Ward Sabha for scrutiny and

making assessment/observations. The observations of Grama/Ward Sabha may

be recorded and appropriate action shall

be initiated by the Panchayat

Committee/Municipal Council/Council of

MC on it. The quality of the work

executed through the contractor should

also be scrutinized in the same manner.

13.57 An important reason for the delays

in getting approvals from the

Committees/Councils of LGs and DPCs is

the large number of projects. This has also resulted in starting of execution of the

projects during the fourth quarter of the

financial year.

13.58 A review of the plan expenditure to total outlay indicates that the plan

expenditure is generally poor in Grama

Panchayat, District Panchayat,

Municipalities and Municipal

Corporations.

13.59 Low spending of the plan funds

during the first three quarters and

spending the major share during the last

quarter is the general trend observed in

Grama Panchayat, District Panchayat,

municipalities and municipal

corporations. Bunching of plan

expenditure to the last two months or the

last month of the financial year is the

general trend observed. In order to

prevent the unhealthy practice of

bunching of plan expenditure, the

Commission recommends execution and

completion of projects of non-engineering

nature preferably in the first two quarters

of the financial year.

13.60 Shortage of engineers, overseers

and other supporting staff is cited as a

reason for the poor plan formulation and

execution. In many GPs, a full time

Assistant engineer (AE) is not available.

An AE is holding charge of two to three

GPs. The Commission recommends that

all the vacant posts of engineers,

overseers and other field staff in Grama,

Block and District Panchayats,

municipalities and municipal

corporations should be filled

immediately. There should be a

mechanism to fill the vacancies as and

when they arise. Every Grama Panchayat should have at least a full time AE. The

unhealthy practice of frequent transfer of

engineers should be stopped. An engineer should be given a tenure of at least three

years in a LG.

13.61 Lack of supporting clerical staff to

assist in project formulation, getting

approvals of projects, tendering the work,

entrusting the work to beneficiary committees, preparing bills of the large

number of projects is cited as a major

problem by the majority of engineers of

GPs who attended the sittings of the

Commission. The Secretaries of GPs who

attended the sittings reported that they

do not have clerical staff to give to the

engineering wing. The Commission feels

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  656

that this is a serious constraint faced by

the GPs in plan formulation and

execution. The Commission recommends

to create a clerical post to support the

engineering wing in all GPs based on a

work study. The expenditure needed for

this shall be met from their own fund and

General Purpose Fund.

13.62 The LGs especially the District

Panchayats and municipal corporations

reported that they were not able to incur

plan expenditure due to the Treasury

restrictions. The practice of retaining of

the bill book in treasuries for three days

practically prevents them from submitting

the bills in three days. The Commission

feels that the treasury restrictions is an

important cause for poor plan

expenditure. The Commission

recommends that all LGs shall be

exempted from all Treasury restrictions.

Recommendations 1. The Commission recommends that the

plan guidelines should give emphasis for

the preparation of financially, technically

and economically feasible projects, speedy

formulation of projects taking into

consideration local development

requirements, changing the procedures to

get speedy approvals and technical

sanctions, effective machinery/

mechanism for execution, efficient and

time-bound executions and achievement

of physical and financial targets. The

Commission recommends to prepare

three plan guidelines for the three

categories, viz. (1) Grama and Block

Panchayats, (2) District Panchayats and (3)

municipalities and municipal

corporations. The Commission

recommends that State Planning Board

shall constitute an Expert Committee to

restructure the plan guidelines taking into

consideration all the recommendations of

the Commission on restructuring the

process of plan formulation and

execution. (para 13.42)

2. The Commission recommends that the

GPs and municipalities facing problems

due to geographic location (coastal area,

hilly area, water bound and small islands)

shall be permitted to spend 10% of the

plan fund for meeting geographic related

development projects. (para 13.45)

3. The Commission recommends that the

SFC cell should prepare a handbook of

guidelines for utilization of funds, viz.

General Purpose, Maintenance (Road and

Non-Road) and Development for various

items in Malayalam. (para 13.49)

4. The Commission recommends that

new posts in the cadre of Assistant

Engineer shall be created in three regions

to look after the engineering related

issues of municipal corporations and

municipalities. The posts recommended

are Environmental Engineer, Mechanical

Engineer and Electrical Engineer. (para

13.50)

5. The Commission recommends that the

total amount and the rate of subsidies

given to similar beneficiary schemes such

as housing, land purchase and other

schemes meant for BPL households,

SC/ST, etc. by the Government

Departments and LGs should be made

uniform. The rate of subsidies of LGs will

be taken as base rate. (para 13.51)

6. The Commission recommends four

Fifth State Finance Commission

  657

major changes in the procedures at pre-

project formulation stage and project

identification. First, reduce the number of

working groups and make them more

functional and effective in providing

inputs for plan formulation. They should

review the progress of plan, suggest

improvements in execution of projects,

prepare status report, discuss with

stakeholders and give an overall shape of

plan outline. The number of working

groups for Grama Panchayats, Block

Panchayats and municipalities shall be

reduced to three. ((a) Sector wise

(primary, secondary and tertiary) and

overall development of the local economy

(b) Infrastructure, civic amenities and

welfare schemes (c) Development of

transferred institutions). Five working

groups shall be constituted in municipal

corporations, viz. (a) Sector wise and

overall development (b) Civic amenities

(c) Infrastructure (road, water, electricity,

housing) (d) Social welfare and poverty

alleviation and (e) Development of

transferred institutions. In District

Panchayats, five working groups shall be

constituted, viz. (a) Agriculture and allied

activities (b) Industry and service sector

activities (c) Infrastructure (road, water,

electricity, housing, etc.) (d) Development

of transferred institutions and (e) Social

welfare and poverty alleviation. Second,

strengthening the role of Grama/Ward

Sabhas/Ward Committees to have an

effective role in review of projects

implemented in the ward, suggest

improvement in execution, identify the

development requirements and suggest

new projects in the next annual plan.

Effort should be made to bring more

knowledgeable people to the Grama

Sabhas/Ward Sabhas/Ward Committees.

Third, prepare list of projects and

schemes with rough cost estimates to be

included in the annual plan/budget for

the next year based on the above exercise.

Four, the time limit recommended for

observing the formalities of pre-project

preparation is five weeks during

November and first week of December

(constitution of working groups,

convening Grama/Ward Sabhas, conduct

of development seminar and

identification of projects). The time limit

recommended for preparing a list of

preliminary projects for inclusion in the

annual plan/budget is three weeks (in

December). (para 13.52)

7. The Commission recommends that at

least two months should be given to LGs

for preparation of projects other than the

peak period of execution (January to

March). In the case of medium or major

engineering or technical projects, the

detailed project preparation shall be

entrusted to retired engineers, officers,

consultancy organisations, engineering

colleges and research institutions on

payment basis. The DPC shall give

approval of a panel of persons and

institutions submitted by the LGs for the

purpose. (para 13.53)

8. The Commission recommends to

reduce the number of projects (plan and

maintenance) to a level of two-thirds of

the existing number of projects. The

recommended range of number of

projects for different categories of LGs are

given below: Grama Panchayat (60-75),

Block Panchayat (30-40), District

Institutionalisation of Decentralisation: Restructuring the process of Plan Formulation and Execution

  658

Panchayat (400-480), municipalities (110-

140) and municipal corporations (600-

690). In the case of projects using

Development Fund, priority should be

given to asset creating medium or large

size projects in all category of LGs. In GPs

and municipalities, out of the total

projects, at least one-fifth should have an

outlay of Rs 5 lakh per project. (para

13.54)

9. The Commission recommends that a

mechanism shall be formulated to

scrutinize the work executed by the

beneficiary committees. The GPs,

municipalities and municipal

corporations should place a list of all

projects implemented through beneficiary

committees in a ward during a financial

year in the first Grama Sabha meeting of

the subsequent financial year. Details of

the names of the persons of beneficiary

committee, the purpose of project and

amount spent, achievement of physical

and financial target, etc. may be placed in

the Grama/Ward Sabha for scrutiny and

making assessment/observations. The

observations of Grama/Ward Sabha may be recorded and appropriate action shall

be initiated by the Panchayat

Committee/Municipal Council/Council of

MC on it. The quality of the work

executed through the contractor should

also be scrutinized in the same manner.

(para 13.56)

10. In order to prevent the unhealthy

practice of bunching of plan expenditure,

the Commission recommends execution

and completion of projects of

non-engineering nature preferably in the

first two quarters of the financial year.

(para 13.59)

11. The Commission recommends that

all the vacant posts of engineers,

overseers and other field staff in Grama,

Block and District Panchayats,

municipalities and municipal

corporations should be filled

immediately. There should be a mechanism to fill the vacancies as and

when they arise. Every Grama Panchayat

should have at least a full time Assistant

Engineer. The unhealthy practice of

frequent transfer of engineers should be

stopped. An engineer should be given a

tenure of at least three years in a LG.

(para 13.60)

12. The Commission recommends to

create a clerical post to support the

engineering wing in all GPs based on a

work study. The expenditure needed for

this shall be met from their own fund and General Purpose Fund. (para 13.61)

13. The Commission recommends that all LGs shall be exempted from all

Treasury restrictions (para 13.62).

Fifth State Finance Commission   

 

659

Annex 13.1 Plan Formulation process 

Sl. No. Steps

Committee/Group Responsible

Time Table

First Year Subsequent

Year 1. Fixing Plan co -ordinator Committee/Council of LGs Before June 25 Before November

20 ( if needed) 2. Constituting working

groups Implementing officer (recommending); Standing committees (recommending); Administrative Committee (approving)

Before July 5 Before November 25

3. Preparation of District wise Priority list

November 25

4. Preparation of status report including project plan

Standing committee; working groups

Before July 15 If necessary

5. Discussion with Bank Standing Committees; Working Groups; Administrative Committees

Before July 20 If necessary

6. Discussion with Stake holder

Working groups; standing committees

Before July 20 If necessary

7. Rapid assessment Working groups; standing committees

NA Before November 25

8. Grama Sabhas/ ward sabhas

Working group members; facilitators; Administrative committee; ward member/Councillor

Before July 30 Before December 15

9. Finalisation of status Report and project suggestions preparation

Working groups; standing committees

Before August 4 Before December 15. ( Status report is not applicable for coming years)

10. Development document (in the 5 year plan period and annual plan document)

Working group; development standing committees

Before August 7 Development document ( NA for coming years)

11. Preparation of integrated programmes

Working groups; standing committees

Before August 12 If necessary

12. Development Seminar Administrative Committee; development standing committee

Before August 17 Before December 15

13. Approval of development document

Administrative committee Before August 22 NA

14. Decision on plan provision and allocation of plan total

Administrative Committee; Finance standing committee

Before August 24 Before December 30

15. Preparation of project Working groups Before August 30 Before January 10

16 Approval of projects by standing committees

Standing committees Before September 5

Before January 15

17. Approval of plan projects Administrative Committees Before September 7 Before January, 20

Institutionalisation of Decentralisation:Restructuring the process of Plan Formulation and Execution   

  660

Annex 13.2 Constitution of working groups in three tier Panchayats

Sl. No.

The Standing Committee which has

control

Name of working group to be formed

The officer who should be the convener

Grama Panchayat

Block Panchayat District Panchayat

1. Finance Accounts, preparation of Documents, make public service efficient

Secretary Secretary Secretary

2. Development 1.Agriculture and allied areas including preservation of soil-water, irrigation, environment and afforestation

Agriculture officer

Asst. Director, Agriculture

Principal Agriculture Officer

2. Animal husbandry and dairy development

Veterinary surgeon

Senior veterinary surgeon/Dairy

Extension Officer

Deputy Director Animal

Husbandry/Dairy development

3. Small scale industries Village Extension

Officer

Industries Development

Officer

General Manager, District Industries

Centre 4. Fisheries See notes

below See notes below Deputy Director of

Fisheries 5. Public works ( including power and electricity)

Asst. Engineer

Assistant Executive Engineer

Not Applicable

3. Welfare 1. Poverty alleviation( only in Grama Panchayats and Block Panchayats - including housing)

Member, Kudumbasree

Secretary

Secretary District mission coordinator,

Kudumbasree

2. Social welfare( including Old aged and physically and mentally challenged)

ICDS, Supervisor

CDPO District Officer, social welfare

3. Development of Scheduled caste

VEO Tribal Development

Officer

District Tribal Development

Officer 4. Scheduled Tribe Development

(See note below)

(See note below) District Tribal Development

Officer 5. Women and child development

ICDS Supervisor

CDPO District Panchayat Lady welfare

officer 4. Health and

Education 1. Health Medical

Officer Medical Officer District Medical

Officer 2. Drinking water and Sanitation ( including treatment of waste)

Asst. Engineer

Asst. Executive Engineer

Executive Engineer

3. Education, culture, Arts and Sports and Youth Affairs

Head master / Head

Mistress

Secretary Deputy Director of Education

5. Public works Public works ( including Electricity and Power)

NA NA Executive Engineer

6. Housing NA NA Project Director, poverty

allevation

Fifth State Finance Commission   

  661

1.  This working groups may be formed with an official as convener from Fisheries if the official is under the control of the Local Government. If not, this subject may also be given to the Agricultural Working group.

2. This Working Group may be formed with an official or convener from Scheduled Tribe Development Department. If the official is under the control of Local Government . If not, this subject may also be given to the Working Group of Scheduled Tribe Development Corporation.

                                   

Institutionalisation of Decentralisation:Restructuring the process of Plan Formulation and Execution   

  662

Annex 13.3 Constitution of Working groups in Urban Local Governments

Sl. No

Supervisory Standing

Committee

Name of working group to be formulated

Officials to be worked as convener

Municipality Corporation

1 Finance Accounts, Preparation of documents, effectiveness of peoples welfare

Secretary Secretary

2 Development 1. Agriculture and allied sectors (water, sand protection, irrigation nature, forestation)

Senior officers of Agriculture department under the control of Corporation

Senior officers of Agriculture department under the control of corporation

2. Animal Husbandry and Dairy development

Veterinary surgeon/Senior veterinary surgeon

Veterinary surgeon/Senior veterinary surgeon

3. Small scale industry Industry Development Officer

Industry Development Officer

4. Fishing Senior officer of fisheries department under the control of municipality

Senior officer of fisheries department under the control of corporation

3 Welfare 1. Poverty alleviation Project Officer urban poverty reduction cell

Project Officer urban poverty reduction cell

2. Social Welfare(Older people, physically/mentally challenged persons)

Assistant child development project officer

Assistant child development project officer

3. Scheduled caste development

Scheduled caste development officer

Scheduled caste development officer

4. Development of scheduled tribe (only to areas getting TSP fund)

Scheduled Tribe Development Officer (T.E.O/S.C.D.O)

Scheduled Tribe Development Officer (T.E.O/S.C.D.O)

5. Development of women and children

Assistant child development project Officer

Assistant child development project Officer

4 Health 1. Health sanitation (including waste disposal)

Senior Doctor under the control of Municipality

Senior Doctor under the control of Corporation

5 Education 1. Education, Art, Culture, Sports, Youth affairs

Higher Secondary School Principal

Not applicable

2. Education, Sports, Entertainment, Youth affairs

Not applicable Higher Secondary School Principal

6 Urban Planning

1. Art, Culture, Protection of monument, Urban beautification

Not applicable Higher Secondary School Principal

7 Public Works 1. Public works (including energy, electricity)

Municipal Engineer Corporation Engineer

2. Housing Project Officer (PAU) Project Officer (PAU) 3. Drinking Water Municipal Engineer Corporation Engineer

Fifth State Finance Commission   

  663

Annex 13.4 Programme Schedule of Grama/Ward Sabha

1 Welcome (5 minute) Grama Sabha convener 2 Development views of Panchayat

(10 minutes) President/Vice president

3 Rights and duties of Grama sabha (10 minutes)

Resource person

4 Plan implementation report of current year and previous year (10 minutes)

Secretary/Plan Co-ordinator

5 Presentation of Draft project suggestions of next year (10 minutes)

Development standing committee chair person/welfare standing committee chairperson

6 General discussion and question answers (previous plan activities, activities of Organisations and employees, decisions of grama sabha, General Administration etc. (45 minutes)

Questions may be collected in the meeting or earlier in writing. Participants may also permitted to raise questions.

7 Group discussion (draft project proposals) (90 minutes)

Discussions may be done in groups based on the number of working groups. Service of a facilitator may be made available by Panchayat in each group.

8 Reporting of group discussion (Plenary session) (30 minutes)

Presentation of the proposals of the group

9 General discussion on draft plan (15 minutes)

10 Summing of discussions President/Vice president/Standing committee Chairperson

11 Approval of written minutes, putting signature

Apart from people’s representatives and officials, anybody who attended Grama sabha can sign

12 Conclusion, Vote of thanks Grama sabha co-ordinator/ Secretary Urban Local bodies should also conduct ward sabha meetings as per this schedule

Block-district Panchayats may conduct Grama sabha meetings as per this schedule as mentioned in Panchayat Rule 15. But item 3 of this schedule may be excluded.

  664

Chapter 14 Institutionalisation of

Decentralisation: Changes in Laws, Rules and Procedures

14.1 As per the terms of reference, the

Commission has to look into the

institutionalisation of decentralisation initiatives in the State. Local

Governments are the third stratum of

Government. They are the Governments

at the grass root level. Providing basic

services at the bottom level makes them

the primary link in the participatory

democracy. Actually, Local Government is

the lone Government that deals directly

with the people. When there is an issue

relating to their day-to-day life like natural

calamity, drinking water shortage, non-

functioning of street lighting system,

waste problem, epidemics, stray dog

menace, trees dangerous to vehicles and

pedestrians etc. the citizens approach the

elected representatives of LGs since they

are more accessible to the local people.

The LGs are more accountable and answerable to the people of the locality.

The LGs are forced to intervene into

almost all issues discussed above. But

they have a lot of limitations in the

interventions of such issues. There are

some legal obstacles and financial,

administrative and operational barriers.

These obstacles and barriers pull the LGs

back from fulfilling the wishes of their people. A government is for and on behalf

of the people and for the welfare and

well-being of its citizens. If the

Government cannot function as it is

meant for, the people may be frustrated.

Difficulties, distress, sufferings and

frustrations may attract rebellion and revolt. History points to this fact. We have

French Revolution and American

Revolution, to cite a few as examples,

before us. To avoid such a situation, the

Panchayats, Municipalities and Municipal

Corporations ought to be transferred into

Local Governments in the right spirit.

They should be equipped with sufficient

functional and financial autonomy. Acts,

Rules, Procedures, Systems etc. should be

modified or changed if found necessary.

14.2 The Kerala Panchayat Raj Act, 1994

and the Kerala Municipality Act, 1994 are

the basic Acts governing LGs in the State.

There are a number of other Acts like the

Kerala Local Authorities Entertainments

Tax Act, 1961, the Kerala Local Authorities

(Prohibition of Defection) Act, 1999, the

Cattle Trespass Act, 1961, the Cinemas

(Regulation) Act, 1958, the Local Authorities Loans Act, 1963, the Places of

Public Resort Act, 1963, the Public Health

Act, 1939 (Madras), the Public Health Act,

1955 (Travancore-Cochin), the

Registration of Births and Deaths Act,

1969 etc. A number of Rules have been

framed to operationalise various provisions in the above Acts. There are

around 200 such Rules which a LG has to

deal with. Some sections/rules in the

above Acts/Rules come in the way of LGs

Fifth State Finance Commission

  665

in discharging their activities properly and

smoothly. They are against the spirit of

decentralization concept. Hence, they are

to be simplified or amended.

14.3 The Council of the LGs is usually

elected at the expiration of every five

year. But the officials are functioning as a

permanent set up for 2 to 3 decades or

more. The policy decisions are taken by

the political executives and the officials

are executing such decisions. The

decisions of the Council are subject to

various provisions in Acts and Rules and

procedures then in force. But the elected representatives may not be fully aware of

such things. The officials have to act as

advisors to the Council in such cases. If

the Council takes a decision contrary to

the existing statutes over-ruling the

advice of officials, it should own

responsibility for such decisions. If the

LG suffers any loss of money consequent

on such decisions, the elected

representatives have to be made

responsible for such decisions. If any loss occurs due to ill-advice or lack of advice

by the officials concerned they should be

held liable for this.

14.4 Some formalities and procedures

to be observed are found to be harsh and

rigid. These formalities and procedures

prevent the LGs from timely action in the

case of emergent situations. For example,

for cutting a tree growing by the side of a

busy road, which is in a dangerous

condition and will be harmful to the

passengers, pedestrians and vehicles

going by, the LG concerned has to obtain

permission of the Social Forestry wing.

This procedure will take 10 to 15 days to

get the permission to cut trees. By the

time of getting permission, the tree might

have fallen due to wind or other reasons

and the people sustained injuries/

casualties. If the LG has the power to cut

such trees without waiting for the

clearance of the Social Forestry wing, such

casualties/accidents could be avoided.

Delayed action means denial of justice.

Prompt and timely action is the symptom

of effective and efficient management.

14.5 The vehicles allotted to the

Mayor/Chairperson/President, Deputy

Mayor and Standing Committee Chairman

of the Municipal Corporation and Vice President of the District Panchayat can

now be freely used by respective elected

representatives. There is no

daily/monthly ceiling with regard to

consumption of fuel or distance that can

be travelled or the purpose for which the

vehicle can be used. The vehicles are

provided to them to help discharge their

duties effectively and efficiently. Usage of

vehicle for personal or private purpose

should not be permitted.

14.6 Revenues amounting to crores of

rupees as arrears are pending to be collected by LGs. Some portion of these

amounts has to be collected through

revenue recovery proceedings. Currently,

the revenue recovery proceedings can be

initiated by the Land Revenue

Department. This is a time consuming

process. This affects the LGs in collecting

arrear amounts.

14.7 Even though Panchayats and

Municipalities are Local Governments,

their own staff and staff of the

institutions transferred to them are

provided by the State Government. The

officials are responsible for implementing

Institutionalisation of Decentralisation: Changes in Laws, Rules and Procedures

 666

the decisions of the Council. But the

Council has virtually no administrative

control over the staff (except to take

minor punishments). The administrative

control rests with the Director of

Panchayats/Urban Affairs or

Commissioner for Rural Development.

The LGs have only the functional control

over the staff. That is, there exists dual

control. The officials are transferred and

posted even without the knowledge of the

Mayor/Chairperson/President of the LG.

The staff should be permitted to continue

in a station for at least three years. If an exigency arises to transfer an employee

before completing 3 years the views of the

elected head of the LG should be sought.

Copies of all orders transferring and

posting employees be compulsorily be

marked to the elected head of that LG.

14.8 The Director of Panchayats/Urban

Affairs and the CRD have no role to play

as per the Kerala Panchayat Raj Act, 1994

and the Kerala Municipality Act, 1994.

They are the appointing authorities of staff of LGs. But they have no legal

backing in the affairs of LGs. This is an

anomaly which has to be rectified. Their

role in the affairs of LGs has to be clearly

defined in the respective Acts.

14.9 Participation in the Grama/Ward

Sabha/Ward Committees is generally poor.

LGs find it difficult to get required

quorum in Grama/Ward Sabha/Ward

Committees. The situation is more

pathetic in ULGs. Those engaged with

Kudumbasree and MGNREGS are forced to

attend the Sabha/Committee. Those who

are keen to find a place in individual

beneficiary list participate in the

Sabha/Committee which is convened for

the preparation of such lists. Others

seldom show much interest in this regard.

If the views of others who attended the

Grama/Ward Sabha/Ward Committees are

not duly considered while preparing the

development plans, they will not attend

subsequent meetings. Immediate steps on

the part of LGs are required to improve

the participation in Grama/Ward

Sabha/Ward Committees.

14.10 A number of cases against LGs

are pending in various courts of law. Land

acquisition, construction of roads,

buildings, slaughter houses, crematoriums etc. are the main areas in

which litigations are there. In most cases,

LGs fail in the Court. The defence of the

LGs is found to be very weak. The amount

that can be spent by the LGs with regard

to payment of Advocate fee is very

nominal. Hence, LGs are not able to get

the service of good advocates. That

explains the weak defence of LGs in the

case and the ultimate losing of litigation.

This failure causes heavy monetary loss to LGs. Therefore, the ceiling on Advocate

fee that can be paid by LGs has to be

raised periodically taking into account the

real situation in the field.

14.11 Considering the above facts,

realities and situations, the Commission

makes the following recommendations in

this regard:

(i) LGs shall be given more financial

powers to undertake health and literacy

programmes.

(ii) The present practice of obtaining

permission from Government to purchase

land by LGs for the construction of their

office buildings/providing facilities for

Fifth State Finance Commission

  667

discharging civic functions shall be done

away with. Instead, a District Level

Monitoring Committee with President of

District Panchayat as Chairman, the

District Collector as the Convenor and 5

elected representatives of LGs, DDP,

ADC(General) and Regional Joint Director

of Urban Affairs as members shall be

constituted to clear the proposal to

purchase land. The decision of the

Committee shall be binding on LGs. The

District Collector shall be the sole

authority to fix the value of the land. If

there is any difference of opinion the LGs can appeal before the State Government.

(iii) The Local Governments shall be

given the power to demolish an old

building of the transferred institutions

with a view to constructing a new

building for the same purpose for which

the old building was constructed. The

decision in this regard can be taken by the

Council based on the report of the LSGD

Engineering wing in this regard and with

the concurrence of the Head of the Department of the transferred institution.

Executive Engineer in the case of Grama

and Block Panchayats and Municipalities

and Superintending Engineer in the case

of District Panchayats and Chief Engineer

in the case of Municipal Corporations will

be the authority to give report.

(iv) The staff posted in a LG or

transferred institutions shall be permitted

to work there for at least 3 years. Before

transferring them, the views of the

Mayor/Chairperson/President of the LG

ought to be obtained. A copy of the order

transferring and posting an official shall

compulsorily be marked to the elected

head of the LG concerned.

(v) Departments of Panchayats, Rural

Development and Urban Affairs at the

Government level shall be integrated to

form the Ministry of Local Governments.

The Secretary and other staff in

Government Secretariat shall be the part

of the Ministry. Similarly, the Directorates

of Panchayats and Urban Affairs, the

Commissionerate of Rural Development

and the LSGD Engineering wing shall be

integrated into one Department, viz, Local

Government Department with a Senior

IAS Officer as head. This department will

have four wings, viz, Panchayat, Rural Development, Urban Affairs and

Engineering. The Panchayat, Rural

Development and Urban Affairs shall

have a separate Additional Director each

and the Engineering wing a Chief

Engineer. The proposed Director shall

have a role in the affairs of LGs for which

the Kerala Panchayat Raj Act, 1994 and the

Kerala Municipality Act, 1994 may be suitably amended.

(vi) Extensive public awareness programmes shall be conducted to

improve participation in Grama/Ward

Sabha and Ward Committee meetings.

Judicious and fair selection of

beneficiaries, provision of effective and

mandatory civic services, due

consideration of proposals put forward by

the participants shall also be ensured to

improve participation. The entire

proceedings of the Sabha/ Committee

shall be video recorded. All participants

should be covered in the recording. The

CD/ DVD of the recording shall be kept in

the office like any other records and the

same shall be subject to verification/

inspection/audit in future. The LG shall

give an incentive which can be a project

Institutionalisation of Decentralisation: Changes in Laws, Rules and Procedures

 668

costing not less than Rs.1 lakh to one

Grama/Ward Sabha and Ward Committee

which has the maximum percentage of

participation in a financial year. The LG

shall keep a complaint/suggestion book in

the Grama/Ward Sabha and Ward

Committee meeting to record the opinion

of the participants as to the functioning

of the meeting and their opinion shall be

given due weightage in future.

(vii) The provision in section 253 and

section 67 which were in existence in the

original the Kerala Panchayat Raj Act, 1994

and the Kerala Municipality Act, 1994 respectively shall be re-introduced so as to

make the elected representatives also

liable for the loss, waste or

misappropriation of money or property of

the LG occurred due to their action.

(viii) The Advocate fee which an LG can

pay in a year in connection with litigation

in a Court of Law can be revised as

follows:

a) Litigation up to District level Court

– Rs.5000- Rs.10000

b) Litigation in High Court – Rs.10000-

Rs.20000

c) Litigation in Supreme Court –

Rs.50000

The present practice will continue in the

case of payment of any amount beyond

this ceiling.

(ix) The LGs shall be given the power to

cut trees which are found to be dangerous

to the vehicles or pedestrians passing

through without the permission of the

Social Forestry wing provided that the LG

shall plant two saplings of the same tree in the same or nearby place.

(x) The LGs shall be permitted to revise

their budget only twice in a financial year.

Section 214(5) of the Kerala Panchayat Raj

Act, 1994 and section 293 (5) of the Kerala

Municipality Act, 1994 shall be amended

accordingly.

Recommendations:

1) LGs shall be given more financial

powers to undertake health and literacy

programmes (para 14.11)

2) The present practice of obtaining

permission from Government to purchase

land by LGs for the construction of their

office buildings/providing facilities for

discharging civic functions shall be done

away with. Instead, a District Level

Monitoring Committee with President of

District Panchayat as Chairman, the

District Collector as the Convenor and

five elected representatives of LGs, DDP,

ADC (General) and Regional Joint Director

of Urban Affairs as members to clear the

proposal to purchase land shall be

constituted. The decision of the Committee shall be binding on LGs. The

District Collector shall be the sole

authority to fix the value of the land. If

there is any difference of opinion the LGs

can appeal before the State Government

(para 14.11).

3) The Local Governments shall be given

the power to demolish an old building of the transferred institution with a view to

constructing a new building for the same purpose for which the old building

constructed. The decision in this regard

can be taken by the Council based on the

report of the LSGD Engineering wing and

with the concurrence of the Head of the

Department of the transferred institution.

Fifth State Finance Commission

  669

Executive Engineer in the case of Grama

and Block Panchayats and Municipalities

and Superintending Engineer in the case

of District Panchayats and Chief Engineer

in the case of Municipal Corporations will

be the authority to give report (para

14.11).

4) The staff posted in a LG or

transferred institutions shall be permitted

to work there for at least three years.

Before transferring them, the views of the

Mayor/Chairperson/President of the LG

ought to be obtained. A copy of the order

transferring and posting an official shall

compulsorily be marked to the elected

head of the LG concerned (para 14.11).

5) Departments of Panchayats, Rural

Development and Urban Affairs at the

Government level shall be integrated to

form the Ministry of Local Governments.

The Secretary and other staff in

Government Secretariat shall be a part of

the Ministry. Similarly, the Directorates of

Panchayats and Urban Affairs, the

Commissionerate of Rural Development

and the LSGD Engineering wing shall be

integrated into one Department, viz, Local

Government Department with a Senior IAS Officer as head. This department will

have four wings, viz, Panchayat, Rural

Development, Urban Affairs and

Engineering. The Panchayat, Rural

Development and Urban Affairs shall have a separate Additional Director each and

the Engineering wing a Chief Engineer.

The proposed Director shall have a role in

the affairs of LGs for which the Kerala

Panchayat Raj Act, 1994 and the Kerala

Municipality Act, 1994 may be suitably

amended (para 14.11).

6) Extensive public awareness

programmes shall be conducted to

improve participation in Grama/Ward

Sabha and Ward Committee meetings.

Judicious and fair selection of

beneficiaries, provision of effective and

mandatory civic services, due

consideration of proposals put forward by

the participants shall also be ensured to

improve participation. The entire

proceedings of the Sabha/ Committee

shall be video recorded. All participants

should be covered in the recording. The

CD/ DVD of the recording shall be kept in the office like any other records and the

same shall be subject to verification/

inspection/audit in future. The LG shall

give an incentive which can be a project

costing not less than Rs.1 lakh to one

Grama/Ward Sabha and Ward Committee

which has the maximum percentage of

participation in a financial year. The LG

shall keep a complaint/suggestion book in the Grama/Ward Sabha and Ward

Committee meeting to record the opinion

of the participants as to the functioning

of the meeting and their opinion shall be

given due weightage in future (para

14.11).

7) The provision in section 253 and

section 67 which were in existence in the

original the Kerala Panchayat Raj Act, 1994

and the Kerala Municipality Act, 1994

respectively shall be re-introduced so as to

make the elected representatives also

liable for the loss, waste or

misappropriation of money or property of

the LG occurred due to their action (para

14.11).

8) The Advocate fee which an LG can pay

Institutionalisation of Decentralisation: Changes in Laws, Rules and Procedures

 670

in a year in connection with litigation in a

Court of Law can be revised as follows:

Litigation up to District level Court –

Rs.5000- Rs.10000

Litigation in High Court – Rs.10000-

Rs.20000

Litigation in Supreme Court –

Rs.50000

The present practice will continue in the

case of payment of any amount beyond

this ceiling (para 14.11).

9) The LGs shall be given the power to cut

trees which are found to be dangerous to

the vehicles or pedestrians passing

through without the permission of the

Social Forestry wing provided that the LG

shall plant two saplings of the same tree

in the same or nearby place (para 14.11).

10) The LGs shall be permitted to revise

their budget only twice in a financial year.

Section 214(5) of the Kerala Panchayat Raj

Act, 1994 and section 293 (5) of the Kerala

Municipality Act, 1994 shall be amended

accordingly (para 14.11).

Fifth State Finance Commission

  671

Chapter 15 Summary of Recommendations

Fiscal Issues69. The Commission recommends that

KURDFC shall be designated as nodal

agency to clear all formalities relating to

availing of loans by Local Governments for

remunerative projects as detailed at para

12.7. State Government may provide

guarantee to the borrowings by LGs. (para

12.8).

70. We recommend that audit by the State

Audit Department should take a more

development-friendly approach without

compromising the basic principles of audit

(para 12.12).

71. The Commission recommends that

Performance Audit System in Urban Local

Governments should be strengthened

urgently and adequate staff should be

provided either through fresh recruitment

or through deployment in this regard, so as

to make the system as envisaged in the Act

and Rules (para 12.16).

72. We recommend that the following

shall be done in connection with the assets

of LGs:

(i) The ‘Sachitra’ software be made more

user friendly.

(ii) There should be provision to

recognize addition/deletion of assets

each and every year.

(iii) The ‘Sachitra’ software be integrated

with ‘Saankhya’ software so as to

update assets automatically.

(iv) When a project which creates asset is

completed, the asset register should

be updated automatically (Asset is

mainly created with development

fund and own fund. Maintenance

fund is given for the maintenance of

assets and not for asset creation.

However, this fund is permitted to be

utilized for the construction of

compound wall and roof changing.

The assets created so with the

maintenance fund can also be added

to the existing assets).

(v) In the case of roads which pass

through more than one ward/division

that should be entered in the asset

register as one road in single length

chainage.

(vi) While searching the assets, the

following details should be exhibited:

a) Name of asset

b) Name of ward/division

c) Name of village

d) Block number

e) Survey number

(vii) The cost of assets the valuation of

which could not be undertaken is

shown as Re.1 in asset register. The

market value of such assets should

be assessed and the asset register be

updated accordingly.

(viii) Duplication of assets should

completely be avoided. The facing

Summary of Recommendations

  672 

sheet of the asset register should

contain an abstract of the total assets

under the control of Local

Government as detailed at table 12.2,

12.3 and 12.4. This abstract should

be certified by the Kerala State Audit

Department at the time of statutory

audit every year (para 12.20).

73. The Commission recommends that

the LSGD shall take urgent steps to

notify the asset register in the official

gazette so as to help the Local

Governments to claim legal validity over

the assets owned by them. There should

be a mechanism in LSGD to monitor

updating of asset register by Local

Governments concerned regularly (para

12.21).

74. The Commission recommends that

the software used by the 5th SFC, which

has been developed by the KELTRON,

shall be considered to be modified and

this shall be continued to be used for the

collection of fiscal data on Local

Governments for the subsequent years

from 2014-15 onwards until the

Management Information System (MIS)

is introduced by the IKM. When the MIS

comes into force and the IKM is able to

provide necessary information on LG

finance the data collection through the

software developed by the KELTRON

shall be done away with. The SFC cell in

Finance Department shall be entrusted

with this task. For this purpose the AMC

with the KELTRON be renewed

periodically. Any lapse in collection of

fiscal data on Local Governments,

publishing them in the domain of

Finance Department and renewal of

AMC of software developed by KELTRON

shall be avoided (para 12.24).

75. The Commission recommends that

the SFC software which is adopted for

the continued collection of fiscal data on

Local Government be integrated with the

‘Saankhya’ software developed by the

IKM (para 12.25).

76. The Commission recommends that

one post each of an Accountant in the

rank of Head Clerk be designated in all

Municipalities, Municipal Corporations

and District Panchayats by deploying

existing post in the same LG. No new

post shall be created in this regard. The

proposed Accountant should be

responsible for handling AFS and budget

of LGs. The Accountant shall be

permitted to be in the post for at least

three years. (para 12.26).

77. The Commission recommends that

the CTFM under the control of Finance

Department and the DAC in GIFT shall be

entrusted with the task of imparting

training to Local Government staff with

regard to finance, accounting, and related

matters. The KILA may also be associated

while designing the training programme. A

fee may be collected from the sponsoring

institution in this regard (para 12.27).

78. The Commission recommends that

the ‘Saankhya’ accounting software

developed by the IKM and other software

shall be fine-tuned after considering the

areas/points mentioned at Para 12.30 (i)

to (xxxi) (para 12.31).

79. The Commission recommends that

the LSGD shall come out immediately

with a budget manual applicable to both

Fifth State Finance Commission

 673 

rural and urban LGs (para 12.31).

80. The budgets of LGs should be more

realistic based on systematic and

scientific estimates (para 12.31).

Restructuring Plan Formulation and Execution

81. The Commission recommends that

the plan guidelines should give emphasis

for the preparation of financially,

technically and economically feasible

projects, speedy formulation of projects

taking into consideration local

development requirements, changing the

procedures to get speedy approvals and

technical sanctions, effective machinery/

mechanism for execution, efficient and

time-bound executions and achievement

of physical and financial targets. The

Commission recommends to prepare three

plan guidelines for the three categories,

viz. (1) Grama and Block Panchayats, (2)

District Panchayats and (3) municipalities

and municipal corporations. The

Commission recommends that State

Planning Board shall constitute an Expert

Committee to restructure the plan

guidelines taking into consideration all the

recommendations of the Commission on

restructuring the process of plan

formulation and execution. (para 13.42)

82. The Commission recommends that

the GPs and municipalities facing

problems due to geographic location

(coastal area, hilly area, water bound and

small islands) shall be permitted to spend

10% of the plan fund for meeting

geographic related development projects.

(para 13.45)

83. The Commission recommends that

the SFC cell should prepare a handbook of

guidelines for utilization of funds, viz.

General Purpose, Maintenance (Road and

Non-Road) and Development for various

items in Malayalam. (para 13.49)

84. The Commission recommends that

new posts in the cadre of Assistant

Engineer shall be created in three regions

to look after the engineering related issues

of municipal corporations and

municipalities. The posts recommended

are Environmental Engineer, Mechanical

Engineer and Electrical Engineer. (para

13.50)

85. The Commission recommends that

the total amount and the rate of subsidies

given to similar beneficiary schemes such

as housing, land purchase and other

schemes meant for BPL households, SC/ST,

etc. by the Government Departments and

LGs should be made uniform. The rate of

subsidies of LGs will be taken as base rate.

(para 13.51)

86. The Commission recommends four

major changes in the procedures at pre-

project formulation stage and project

identification. First, reduce the number of

working groups and make them more

functional and effective in providing

inputs for plan formulation. They should

review the progress of plan, suggest

improvements in execution of projects,

prepare status report, discuss with

stakeholders and give an overall shape of

plan outline. The number of working

groups for Grama Panchayats, Block

Panchayats and municipalities shall be

reduced to three. ((a) Sector wise (primary,

secondary and tertiary) and overall

development of the local economy (b)

Summary of Recommendations

  674 

Infrastructure, civic amenities and welfare

schemes (c) Development of transferred

institutions). Five working groups shall be

constituted in municipal corporations, viz.

(a) Sector wise and overall development (b)

Civic amenities (c) Infrastructure (road,

water, electricity, housing) (d) Social

welfare and poverty alleviation and (e)

Development of transferred institutions.

In District Panchayats, five working groups

shall be constituted, viz. (a) Agriculture

and allied activities (b) Industry and

service sector activities (c) Infrastructure

(road, water, electricity, housing, etc.) (d)

Development of transferred institutions

and (e) Social welfare and poverty

alleviation. Second, strengthening the role

of Grama/Ward Sabhas/Ward Committees

to have an effective role in review of

projects implemented in the ward, suggest

improvement in execution, identify the

development requirements and suggest

new projects in the next annual plan.

Effort should be made to bring more

knowledgeable people to the Grama

Sabhas/Ward Sabhas/Ward Committees.

Third, prepare list of projects and schemes

with rough cost estimates to be included in

the annual plan/budget for the next year

based on the above exercise. Four, the time

limit recommended for observing the

formalities of pre-project preparation is

five weeks during November and first

week of December (constitution of

working groups, convening Grama/Ward

Sabhas, conduct of development seminar

and identification of projects). The time

limit recommended for preparing a list of

preliminary projects for inclusion in the

annual plan/budget is three weeks (in

December). (para 13.52)

87. The Commission recommends that at

least two months should be given to LGs

for preparation of projects other than the

peak period of execution (January to

March). In the case of medium or major

engineering or technical projects, the

detailed project preparation shall be

entrusted to retired engineers, officers,

consultancy organisations, engineering

colleges and research institutions on

payment basis. The DPC shall give

approval of a panel of persons and

institutions submitted by the LGs for the

purpose. (para 13.53)

88. The Commission recommends to

reduce the number of projects (plan and

maintenance) to a level of two-thirds of the

existing number of projects. The

recommended range of number of projects

for different categories of LGs are given

below: Grama Panchayat (60-75), Block

Panchayat (30-40), District Panchayat (400-

480), municipalities (110-140) and

municipal corporations (600-690). In the

case of projects using Development Fund,

priority should be given to asset creating

medium or large size projects in all

category of LGs. In GPs and municipalities,

out of the total projects, at least one-fifth

should have an outlay of Rs 5 lakh per

project. (para 13.54)

89. The Commission recommends that a

mechanism shall be formulated to

scrutinize the work executed by the

beneficiary committees. The GPs,

municipalities and municipal corporations

should place a list of all projects

implemented through beneficiary

committees in a ward during a financial

year in the first Grama Sabha meeting of

Fifth State Finance Commission

 675 

the subsequent financial year. Details of

the names of the persons of beneficiary

committee, the purpose of project and

amount spent, achievement of physical

and financial target, etc. may be placed in

the Grama/Ward Sabha for scrutiny and

making assessment/observations. The

observations of Grama/Ward Sabha may be

recorded and appropriate action shall be

initiated by the Panchayat

Committee/Municipal Council/Council of

MC on it. The quality of the work executed

through the contractor should also be

scrutinized in the same manner. (para 13.56)

90. In order to prevent the unhealthy

practice of bunching of plan expenditure,

the Commission recommends execution

and completion of projects of non-

engineering nature preferably in the first

two quarters of the financial year. (para

13.59)

91. The Commission recommends that all

the vacant posts of engineers, overseers

and other field staff in Grama, Block and

District Panchayats, municipalities and

municipal corporations should be filled immediately. There should be a

mechanism to fill the vacancies as and

when they arise. Every Grama Panchayat

should have at least a full time Assistant

Engineer. The unhealthy practice of

frequent transfer of engineers should be

stopped. An engineer should be given a

tenure of at least three years in a LG. (para

13.60)

92. The Commission recommends to

create a clerical post to support the

engineering wing in all GPs based on a

work study. The expenditure needed for

this shall be met from their own fund and

General Purpose Fund. (para 13.61)

93. The Commission recommends that all

LGs shall be exempted from all Treasury

restrictions (para 13.62).

Changes in law, Rules and Procedures 94. The Commission recommends that

LGs shall be given more financial powers

to undertake health and literacy

programmes (para 14.11)

95. We recommend that the present

practice of obtaining permission from

Government to purchase land by LGs for

the construction of their office

buildings/providing facilities for

discharging civic functions shall be done

away with. Instead, a District Level

Monitoring Committee with President of District Panchayat as Chairman, the

District Collector as the Convenor and five

elected representatives of LGs, DDP, ADC

(General) and Regional Joint Director of Urban Affairs as members to clear the

proposal to purchase land shall be

constituted. The decision of the

Committee shall be binding on LGs. The

District Collector shall be the sole

authority to fix the value of the land. If

there is any difference of opinion the LGs

can appeal before the State Government

(para 14.11).

96. We recommend that the Local

Governments shall be given the power to

demolish an old building of the transferred

institution with a view to constructing a

new building for the same purpose for

which the old building constructed. The

decision in this regard can be taken by the

Council based on the report of the LSGD

Engineering wing and with the

concurrence of the Head of the

Summary of Recommendations

  676 

Department of the transferred institution.

Executive Engineer in the case of Grama

and Block Panchayats and Municipalities

and Superintending Engineer in the case

of District Panchayats and Chief Engineer

in the case of Municipal Corporations will

be the authority to give report (para 14.11).

97. The Commission recommends that

the staff posted in a LG or transferred

institutions shall be permitted to work

there for at least three years. Before

transferring them, the views of the

Mayor/Chairperson/President of the LG

ought to be obtained. A copy of the order

transferring and posting an official shall

compulsorily be marked to the elected

head of the LG concerned (para 14.11).

98. We recommend that departments of

Panchayats, Rural Development and Urban

Affairs at the Government level shall be

integrated to form the Ministry of Local

Governments. The Secretary and other

staff in Government Secretariat shall be a

part of the Ministry. Similarly, the

Directorates of Panchayats and Urban

Affairs, the Commissionerate of Rural

Development and the LSGD Engineering

wing shall be integrated into one Department, viz, Local Government

Department with a Senior IAS Officer as

head. This department will have four

wings, viz, Panchayat, Rural Development,

Urban Affairs and Engineering. The Panchayat, Rural Development and Urban

Affairs shall have a separate Additional

Director each and the Engineering wing a

Chief Engineer. The proposed Director

shall have a role in the affairs of LGs for

which the Kerala Panchayat Raj Act, 1994

and the Kerala Municipality Act, 1994 may

be suitably amended (para 14.11).

99. The Commission recommends that

extensive public awareness programmes

shall be conducted to improve

participation in Grama/Ward Sabha and

Ward Committee meetings. Judicious and

fair selection of beneficiaries, provision of

effective and mandatory civic services, due

consideration of proposals put forward by

the participants shall also be ensured to

improve participation. The entire

proceedings of the Sabha/ Committee shall

be video recorded. All participants should

be covered in the recording. The CD/ DVD

of the recording shall be kept in the office like any other records and the same shall

be subject to verification/ inspection/audit

in future. The LG shall give an incentive

which can be a project costing not less than

Rs.1 lakh to one Grama/Ward Sabha and

Ward Committee which has the maximum

percentage of participation in a financial

year. The LG shall keep a

complaint/suggestion book in the Grama/Ward Sabha and Ward Committee

meeting to record the opinion of the

participants as to the functioning of the

meeting and their opinion shall be given

due weightage in future (para 14.11).

100. We recommend that the provision in

section 253 and section 67 which were in

existence in the original the Kerala

Panchayat Raj Act, 1994 and the Kerala

Municipality Act, 1994 respectively shall

be re-introduced so as to make the elected

representatives also liable for the loss,

waste or misappropriation of money or

property of the LG occurred due to their

action (para 14.11).

101. We recommend that the Advocate fee

which an LG can pay in a year in

  678

Note on Data used by the Commission

The Commission has used mainly 8 types of

datasets for determining devolution to LGs

(Refer chapter 10 of Part I of the report). They

are Population including SC and ST

population, Area, BPL Households, Average

Resources, road assets and non-road assets.

Population

The 2011 population figures noted in District

Census Data book 2011 are used by the

Commission regarding total population and

SC Population. In the case of ST population,

the decision in the Constitution (Scheduled

Tribes) Order (Amendment) Act, 2013 dated

18.9.2013 i. e to include Marati population of

the Hosdurg and Kasargod Taluks of Kasargod

is incorporated .The LG wise details of Marati

population is provided by Tribal

Development Officer, Kasergod vide Letter

No A-5374/15 dated 6.11.2015. All other

population figures used are strictly in

accordance with District Census Data book

published by the Office of the Registrar

General and Census Commissioner.

During the tenure of the Commission,

majour delimitation exercises were took

place and 27 new municipalities and 1 new

corporation were created.  Endeavour has

been made to determine the population of all

LGs in Kerala in accordance with G.O.(P)

No.145/2015/LSGD dated 30/04/2015,G.O.(P)

No.146/2015/LSGD dated 30/04/2015,G.O.(P)

No.147/2015/LSGD dated 30/04/2015,G.O.(P)

No.148/2015/LSGD dated 30/04/2015,G.O.(P)

No.153/2015/LSGD dated 30/04/2015,G.O.(P)

No.178/2015/LSGD dated 26/05/2015,G.O.(P)

No.290/2015/LSGD dated 15/09/2015 using

2011 Population data.

Area

In 2001 Census area of all LGs in Kerala at

that time had been included in the District

Census Data Book 2001.But in 2011 Census

LG wise area of LGs have not been included.

Hence the Commission has decided to collect

and collate data on area of LGs from different

stakeholders. Most of the data used in the

present report is taken from the database

used by Finance Department

BPL Households

The LG wise BPL household data is provided

by Commissioner of Rural Development. The

data is based on most recent BPL Survey

Average Resources

The data of average resources contain five

year average of own revenue of LGs. The data

is collected directly from the LGs through the

software developed by KELTRON.

The data is given in Appendix A

Road and Non Road Assets

The data on road as well as non road assets

was furnished by IKM. But the Commission

found serious inconsistencies in that data

and therefore SFC Secretariat was entrusted

with onsite verification with records for

streamlining the data. Thus streamlined data

is used by the Commission for devolving

Maintenance Fund. (Refer Chapter 8 of Part I

report for the procedure).

The data is given in Appendix B

 

  679

Acknowledgements

Though the Fifth State Finance Commission was constituted on 17th December 2014, the

Commission was not able to conduct the activities on a regular basis due to lack of

supporting staff and infrastructure. The appointment of staff was completed only in April

2015. Since then a team of dedicated staff under Shri. T K Soman, Secretary of the

Commission and Smt V Yamuna, Joint Secretary, ably supported by Smt N Remadevi,

Under Secretary and George Thomas, Section Officer (HG) have been earnestly assisted

the Commission. The arduous task of conducting sittings in all districts, collecting and

compiling huge volume of data of all LGs in the state was successfully handled by the

staff within the stipulated period of hardly 10 months. I wish to place on record my

sincere thanks and appreciation to the entire staff under the SFC secretariat. The

contributions made by Shri E K Prakash, former Secretary of the Commission is also

appreciated.

I would like to thank Shri M Chandra Dhas, Consultant and former Additional Secretary,

Finance Department and Shri B Pratheep Kumar, Deputy Secretary, who has almost two

decades of experience in SFC cell, for their valuable support and assistance.

The excellent research support and undertaking the difficult task of processing the entire

data by Shri Abhilash S, Section Officer and Research Assistant to the Commission is

greatly appreciated. The support provided by Shri. Pradeep Kumar C S, Computer

Assistant (Sr Grade) in typing draft reports and Shri Ratheesh Rajan S, Office Assistant is

appreciable. The research support extended by Shri Raj Madhav Kartik Nair is also

appreciated. I would like to place my heartful thanks to all of them

Several experts, Heads of Department and Public Sector Undertakings/Agencies

connected with LG’s, Office bearers of LGs, representatives of political parties attended

the sittings and provided useful and suggestion to the Commission. The Commission has

conducted sittings in all districts and 139 LGs belonging to Grama Panchayats, Block

Panchayats, District Panchayats, Municipalities and Municipal Corporations attended the

sittings. In majority of the sittings office bearers of LGs such as Presidents/ Vice

Presidents, Chairman/Vice Chairman and Mayor/Deputy Mayor actively participated. I

take this opportunity to express my sincere thanks to all the above persons. We are

 

  680

thankful to GIFT and KILA for conducting the studies for the Commission and KELTRON

for developing software for the collection of data from all LGs

The Commission would like to place on record its appreciation of the support and

cooperation extended by Shri Oommen Chandy, Hon’ble Chief Minister, Shri K M Mani,

Former Minister for Finance,Shri K C Joseph, Hon’ble Minister for Rural Development,

Dr M K Muneer, Hon’ble Minister for Panchayats , Shri Manjalamkuzhi Ali, Hon’ble

Minister for Urban Affairs and Dr K M Abraham, Additional Chief Secretary (Finance).

Members of the Commission Shri. James Varghese, Principal Secretary, LSGD and Dr V

K Baby, Special Secretary (Finance-Resources) deserve all praise for their valuable

contributions and unqualifying support. I take this opportunity to express my gratitude

to former member of the Commission, Shri Rabindra Kumar Agarwal, former Secretary

(Finance-Resources) for his valuable contributions.

Dr B A Prakash Chairman

Fifth State Finance Commission

  681

APPENDIX- 1.3 (Contd. from Part I) Staff of the Commission

Sl. No Name and designation From To

1 Shri. E.K. Prakash, Secretary 21-01-2015 08-04-2015

2 Shri. T.K. Soman, Secretary 08-04-2015 16-03-2016 3 Smt. V. Yamuna, Joint Secretary & Drawing and

Disbursing Officer 08-04-2015 16-03-2016

4 Shri. B. Pratheep Kumar, Deputy Secretary 20-04-2015 16-03-2016

5 Smt. N. Remadevi, Under Secretary 18-06-2015 16-03-2016

6 Shri. George Thomas, Section Officer (HG) 16-04-2015 16-03-2016

7 Shri. K. Dinesh Kumar, Assistant on Training 17-04-2015 16-03-2016

8 Shri. S. Praveesh, Assistant Section Officer 24-04-2015 16-03-2016

9 Shri. S. Abhilash, Research Assistant & Section Officer 25-04-2015 16-03-2016

10 Shri. V. Sunil Kumar, Assistant Section Officer 22-06-2015 16-03-2016

11 Shri. R. Raj Govind, Assistant Section Officer 22-06-2015 16-03-2016

12 Shri. K. Shibu, Assistant 21-04-2015 16-03-2016

13 Smt. L. Manila, Assistant 18-06-2015 16-03-2016

14 Shri. C.S. Pradeep Kumar, Computer Assistant (Sr.Gr) 29-04-2015 16-03-2016

15 Smt. V.V. Saudiya, Confidential Assistant 21-06-2015 16-03-2016

16 Smt. M. Sheeba, Confidential Assistant 22-06-2015 16-03-2016

17 Shri. R.S. Sanjayan , Confidential Assistant 22-04-2015 16-03-2016

18 Shri. C.G. Leons , Office Attendant 24-04-2015 16-03-2016

19 Shri. S. Ratheesh Rajan, Office Attendant 22-04-2015 16-03-2016

20 Shri. K.T. Titus Paul, Office Attendant 21-06-2015 16-03-2016

21 Shri. M. Chandra Dhas, Additional Secretary (Rtd), Consultant

01-03-2015 16-03-2016

22 Shri. M. Deepu Das , Research Assistant 01-05-2015 16-09-2015

23 Shri.Raj Madhav Kartik Nair, Research Assistant 05-10-2015 16-03-2016

Fifth State Finance Commission

  682

APPENDIX- 1.4 (Contd. From Part I) Commission’s Meetings

Sl. No

Date Name of Participants Venue

16 06-02 -2016 Dr. B.A Prakash Shri. James Varghese Shri. T.K. Soman (Secretary)

Office of Chairman DPC Building

17 27-02 -2016 Dr. B.A Prakash Shri. James Varghese Dr.V.K.Baby Shri. T.K. Soman (Secretary)

Office of Chairman DPC Building

Appendix

  683

APPENDIX- 13.1 Commission sittings in five Districts of Kerala

Commission sittings in Ernakulam District on 05-01-2016 Venue – Govt. Guest House Conference Hall

Sl. No Name of Local Body Name of the participants Designation

1 Edavanakkad Grama Panchayat

Shri. Jeevan Mitra. K.U President Smt. Bindhu Benny Vice president Shri. Manoharan. P.G. Secretary Smt. Manjusha. P.H Assistant Engineer

(Adl.Charge) Smt. Veena.S Accountant

2 Cheranallur Grama Panchayat

Smt. Sony Cheeku President Shri. Raju. C.K Vice President Shri. Jayaraj. P.M Secretary Smt. Bindu Prasad.S Assistant Engineer Shri. Titus Joseph Senior Clerk

3 Kuttampuzha Grama Panchayat

Shri. Soman.P.A Assistant Secretary Shri. Benoy M.P Assistant Engineer Shri. Jayachandran.A Accountant

4 Kochi Municipal Corporation

Smt. Soumini Jain Mayor Shri. Vinod. T.J Deputy Mayor Shri. Amit Meena IAS Secretary Smt. Anuja.A.S Additional Secretary Smt. Sreedevi.P Deputy Secretary Shri. Sasikumar. K.S. Superintending Engineer Shri. Manoj.V Superintendent Shri. Varghese. K.M Superintendent Accounts Shri. Radhakrishnan.V.N Accounts Officer Shri. Shine.V.R Plan clerk

5 Muvattupuzha Municipality

Shri.Shibu. V.P Secretary Shri. Shibu Mathew Senior Clerk

6 Ernakulam District Panchayat

Smt. Asha Sanil President Shri.Abdul Muthalib. B.A Vice President Shri. Abdul Rasheed.K.K Secretary Shri. Babu.T.V Finance Officer Smt. Jalajamani. V.D Executive Engineer Shri. Nihal.M Plan clerk

Commission sitting in Thrissur District on 07-01-2016 Venue - Govt. Guest House Conference Hall

Sl.No Name of Local Body Name of the participants Designation

1 Nattika Grama Panchayat Shri. Vinu.P President Shri. Shoukath Ali .K.A. Vice president Shri. Ramadas. K.S. Secretary Shri. Shamarin.P. Salahudeen Plan clerk

2 Puthur Grama Panchayat

Smt. Mini Unnikrishnan President Smt. Sreeja Prathapan Vice President

Fifth State Finance Commission

  684

Shri. Thampi.A.S Secretary Shri. Shane Chakko Plan clerk Shri.Biju. K.N Overseer

3 Erumapetty Grama Panchayat

Smt. Meena Solamon President Smt. Vrinda.V Secretary (i/c) Shri.Rakesh Ravindran Senior Clerk

4 Thrissur Municipal corporation

Smt. Ajitha Jayarajan Mayor Shri. Varghese Kandamkulathy Deputy Mayor Shri. Basheer.K.M Secretary Shri. Abdul Majeed P.K Deputy Secretary Shri. Sureshk Kumar Nair.E Superintendent Shri. Jayakumar.S Assistant Secretary Shri. Jeesis.C.C Revenue Officer Shri. Nahas .N.M Superintendent Engineer Smt Ranjini A.D Senior Clerk

5 Guruvayoor Municipality

Smt. Prof. Santhakumari.P.K Chairperson Shri.Vinod.K.P Vice Chairman Shri. Gopakumar.V Superintendent Shri. Raneesh. K.R Plan Clerk

6 Thrissur District Panchayat

Smt.Sheela Vijayakumar President Shri. Radhakrishnan.K.P Vice President Shri. Ramachandran T.P Plan Senior Clerk

7 Puzhakkal BlockPanchayat

Shri.Laiju.C. Edakkalathur President Shri. Muralidharan. C.A Block Development Officer Shri.Manikanda Kumar.T Assistant Executive Engineer Shri. Prasad. M.B Clerk

Commission sitting in Kollam District on 11-01-2016 Venue - Govt. Guest House Conference Hall

Sl.No Name of Local Body Name of the participants Designation

1 Alappad Grama Panchayat Smt. Saleena.P President Shri. Sanjeev.M.B Vice president Shri. Pradeep.S Secretary Smt.Asha.B Senior Clerk

2 Kottamkara Grama Panchayat Smt. Vinitha Kumary.P President Shri.Prabhakaran Pillai.N Vice President Sri. Anil Kumar.P Secretary Shri. Muhammed Shafi Senior Clerk

3 Kadakkal Grama Panchayat Smt. Devayani Amma K Vice president Shri. Rajesh Kumar.R Asst. Secretary Shri.Suthi Kumar.S Assistant Engineer Shri. Abhai. J.C Technical Assistant

4 Kollam Municipal Corporation Shri. Rajendrababu.V Mayor Smt. Vijaya Francis Deputy Mayor Sri. Raju.V.R Secretary Shri. Ajayaghosh. K.D Superintending

Engineer Shri. Manoharan.K Superintendent

Appendix

  685

Shri. Pranab Panicker V Senior Clerk Smt. Valsala.V Senior Clerk

6 Kollam District Panchayat Shri. Sivasankara Pillai.H Vice president Shri. Anil Kumar.K Secretary Shri. Ananda Raju.B Executive Engineer Shri. Sajeev.S Junior Superintendent Shri.Pradeep.G Senior Clerk

Commission sitting in Kozhikode District on 13-01-2016

Venue – Collectorate Conference hall Sl.No Name of Local Body Name of the participants Designation

1 Unnikkulam Grama Panchayat

Shri . Binoy.E.T President Smt. Naseera Habeeb Vice president Smt.Rosamma Jacob Secretary Shri. Juby.K.G Plan clerk

2 Narippatta Grama Panchayat

Shri. Pavithran. T.P Vice President Shri Shiju.L.N Secretary

3 Kadalundi Grama Panchayat

Shri Bhakta Valsalan President Shri .Jony Varghese Secretary Shri . Ravindran. C.K Senior Clerk Smt.Thushara P.R Assistant Engineer

4 Kozhikode Municipal corporation

Shri. Mammad Koya.V.K.C Mayor Shri. Rajan.P.C Chairman, Development

Standing Committee Shri. Regunath Senior Clerk (Accounts) Shri. Baburajan Senior Clerk (Planning)

5 Quilandy Municipality Shri. Sasidharan.T Superintendent Shri. Manoj Kumar.K.P Senior Clerk

6 Kozhikode District Panchayat

Shri. Reena Mundangat Vice President Shri. M. Salim Secretary Shri. Rajan. V.R Finance Officer Shri. Shamil. P.T Junior Superintendent Shri .Mohammed Ashraf.A Executive Engineer

7 Vadakara Block Panchayat

Smt. Shyamala Krishnarppitham

Vice President

Shri.Unnikrishnan.A Secretary Shri .Udayan K.U Assistant Executive Engineer Shri. Biju.P Senior Clerk

Commission sitting in Thiruvananthapuram District on 22-01-2016 Venue - Office of the Chairman, DPC Building, Kerala University Campus, Palayam

Sl. No Name of Local Body Name of the participants Designation

1 Kottukal Grama Panchayat

Shri .Saji.K.S Vice President Shri .Sajeev lal.S Secretary Shri. Ani. T.P Assistant Engineer Shri. Dileesh.A. Divakar Plan Clerk

2 Vithura Grama Panchayat

Smt. Krishnakumary.S.L President Shri .Anil Kumar.B Vice President

Fifth State Finance Commission

  686

Shri. Anu Sachethanan.V.S Secretary Smt Nisha Pillai Asst.Engineer Shri. Shijilal.S Plan Clerk

3 Anchuthengu Grama Panchayat

Smt. Cristy Simon President Shri .Yesudasan Vice president Smt. Beena. T.K. Secretary Smt.Shaina Hashim Assistant Engineer Shri. Harikumar.R.S Head Clerk Smt. Smitha.R.S Senior Clerk

4 Thiruvananthapuram corporation

Shri .Adv. V.K. Prasanth Mayor Smt.Adv. Rakhi Ravikumar Deputy Mayor Shri .Nizarudeen.M Secretary Shri . Muhammed Shafeek.E Assistant Engineer Shri .Sulaiman.C.M Corporation Engineer Shri. Gopakumar.A Superintendent

(Planning) Shri. Vipin Kumar.V.C Clerk

5 Attingal Municipality Shri. Pradeep.M Chairman Smt. Rekha.R.S Vice Chairperson Shri Pradeep Kumar.R Secretary Smt. Rani.G Municipal Engineer Shri Jose.H. Jones Assistant Engineer Shri . Nazeer. E.J Senior Clerk Shri . Lijunath.R Clerk Shri .Raveendran.V L.D. Clerk

6 Thiruvananthapuram District Panchayat

Shri. Madhu.V.K President Smt. Adv. Shailaja Beegam.A Vice President Shri. Chandrasekharan Nair.K Secretary Shri. Jagadeesh.D Finance Officer Shri. Anwar Hussian.S Executive Engineer Shri. Sreekumar.K Plan clerk

7 Nemom Block Panchayat

Smt. Anitha.L President Shri.Krishnankutty Nair Secretary Shri Rajesh Kumar. Y.J Plan clerk

Appendix 13.2 Meeting with officials

Sl.No Date Name of the participants Designation

1 10.02.2016 Shri. L. Rajeeve Managing Director, KURDFC 2 10.02.2016 Shri. S. Divakaran Pillai State Performance Audit Officer 3 11.2.2016 Shri. E.G. Premkripal Additional Director,

Planning & Economic Affairs Department 4

11.02.2016 Shri.E.K. Prakasan Director (i/c) Kerala State Audit Department

Shri.Satheesh John Deputy Director, Kerala State Audit Department

Shri. John Manohar Accounts Officer (Kerala State Audit Department)

Shri .A. Mohammed Salim Assistant Audit Officer

Appendix

  687

Kerala State Audit Department Shri.N. Gopalakrishnan Senior Audit officer

Office of the Accountant General (Audit) Smt .R. Sreekumari Audit Officer

Office of the Accountant General (Audit) Shri .C.P. Sureshkumar Executive Director, IKM Shri .P.K. Abdul Basheer Team Leader, IKM Shri K. Vinod Kumar Secretary, Kayyur Cheemeni Grama

Panchayat 5

15.02.2016 Shri .M. Gangadharan Nair Secretary Karadukka Grama panchayat

Shri. T.S. Vijoy Senior Clerk, Kollam Corporation Smt. S. Aneesa Senior Clerk, Kollam Corporation Shri. K. Narayanan Senior Clerk, Thiruvananthapuram

Corporation Shri. M. Gopakumar Assistant Secretary

Athiyannor Grama Panchayat Shri Sathikumar Accountant, Kollayil Grama Panchayat

Appendix 13.3

Workshop held on 17.02.2016 in the Office of GIFT, Thiruvananthapuram Sl. No.

Name and Designation of Participants

1 Shri. M. Gireesh Kumar IAS, Deputy Director, Decentralisation Analysis Cell

2 Dr. B.A. Prakash, Chairman, 5th State Finance Commission

3 Dr. Thomas Joseph, Registrar, Gulati Institute of Finance and Taxation

4 Shri. T.K. Soman, Secretary, 5th State Finance Commission

5 Shri. M. Ganesan, Chartered Accountant

6 Shri. M.S. Mukundan Nair, Chartered Accountant

7 Shri. K.V.K. Thampuran, Chartered Accountant

8 Shri. Basheer, Deputy Director, Information Kerala Mission

9 Shri. Ramalingam, Associate Professor, Gulati Institute of Finance and Taxation

10 Shri. B. Pratheep Kumar, Deputy Secretary, 5th State Finance Commission

11 Smt. S. Sheela, Accountant, Vakkom Grama Panchayat

12 Shri.R.R. Sathikumar, Kollayil Grama Panchayat

13 Shri. Anu Alex, Head Clerk, District Panchayat, Thiruvananthapuram

14 Shri. Narayanan Kunneth, Senior Clerk, Thiruvananthapuram Corporation

15 Shri. T.S. Vijoy, Senior Clerk, Kollam Corporation

16 Shri. S. Sunil Kumar, Nedumangad Municipality

17 Shri. L. Jayakumar, Head Accountant, Nemom Block Panchayat

18 Shri. Abdul Basheer.P.K, Team Leader, Information Kerala Mission

 

  688

Appendix A Data of Population,Area,BPL Households and Average Resources used for Devolution of DF and GPF

Population SC

Population ST

Population BPL

Households

Area (in

Sq.KM)

Average Resources

(Rs in Lakhs)

Grama Panchayat 25765514 2530576 478243 2651049 35401.41 45142.50 Abdul Rahiman Nagar 41993 1992 54 1909 14.83 45.99 Adat 31973 3979 77 2400 23.02 68.08 Adichanelloor 33638 4079 99 3199 19.85 77.33 Adimaly 40484 3158 6655 6340 271.53 92.30 Agali 34941 1452 10919 6413 139.00 81.35 Aikaranad 21107 3496 70 1634 25.65 77.88 Ajanoor 49153 920 547 3659 27.83 88.11 Akalakunnam 19718 940 86 1923 34.84 34.46 Akathethara 28592 2912 270 1949 23.00 86.78 Ala 13395 2864 8 1238 10.44 12.49 Alagappa Nagar 29341 2168 96 2516 18.38 48.02 Alakkode (IDK) 9768 747 131 1258 22.54 32.37 Alakkode (KNR) 34878 846 2021 3492 77.70 45.38 Alamcode 33918 3960 31 2304 7.85 49.72 Alanallur 52554 5744 173 4961 58.24 66.03 Alangad 41251 4516 114 3512 19.05 54.96 Alappad 21655 361 18 3061 17.50 22.28 Alathoor 26720 3045 23 2635 19.62 86.76 Alayamon 20108 2914 93 2291 35.91 47.03 Alipparamba 41725 4607 94 1609 20.20 46.01 Aloor 43488 4982 59 3717 34.39 116.90 Amarambalam 35975 4192 996 3993 140.15 41.79 Ambalappara 38276 5796 35 3912 50.08 33.17 Ambalappuzha North 30492 1322 75 3350 10.88 52.57 Ambalappuzha South 23205 1329 154 2362 13.29 49.65 Ambalavayal 35207 955 5867 4795 60.65 107.64 Amballoor 25628 2783 59 2428 22.59 47.30 Amboori 15920 869 1065 3091 49.47 13.15 Anad 31687 2562 118 4101 24.15 29.88 Anakkara 24699 5332 41 2369 20.95 192.37 Anakkayam 50634 3053 84 3679 45.23 65.89 Ananganadi 24445 3394 46 2177 20.78 20.19 Anchal 33088 2992 82 3567 24.45 87.97 Ancharakkandi 23030 370 72 1550 15.47 48.84 Andoorkkonam 30781 4883 130 2602 13.96 46.32

 

  689

Angadippuram 56451 4287 137 3635 36.74 96.59 Anicadu 14585 1776 85 1542 19.04 17.72 Anjuthengu 17396 975 28 3226 3.36 33.85 Annamanada 30289 3441 20 2804 25.08 100.15 Anthikkad 21449 2364 55 1922 13.31 26.11 Arakkulam 18481 1330 3840 2715 192.64 44.91 Arakkuzha 15404 875 25 1342 29.31 30.78 Aralam 29328 388 4359 3691 77.93 37.49 Aranmula 28695 6926 72 2734 24.94 76.00 Arattupuzha 29264 1166 37 4451 22.53 25.69 Areekkode 31563 2991 35 2038 12.21 102.91 Arikkulam 18378 1562 44 1976 23.12 41.97 Arimpoor 32292 3756 27 2831 22.66 13.63 Arookutty 19411 1665 48 2493 11.10 35.69 Aroor 41146 4735 181 4569 15.15 14.83 Arppookkara 23809 1493 57 2280 24.53 133.46 Aruvappulam 19536 2523 206 1963 277.70 106.96 Aruvikkara 33396 2188 155 4624 21.86 54.46 Aryad 32265 1198 129 3453 6.87 45.96 Aryanad 26361 2759 576 4461 104.92 22.19 Aryancode 24328 2301 71 4181 21.78 22.38 Aryankavu 11133 2841 430 2448 196.84 37.42 Asamannoor 19311 1869 21 1986 21.27 33.79 Athavanad 41187 1568 140 2025 17.00 49.56 Athirampuzha 40196 1678 154 2749 20.12 111.77 Athirappilly 9153 2404 1393 1672 489.00 23.96 Athiyannoor 26973 3599 47 4046 12.44 38.99 Atholi 28213 4483 49 2500 21.06 46.36 Avanoor 22482 3161 60 2215 18.93 64.20 Avinissery 21707 1478 31 1797 20.20 33.95 Avoli 19797 945 70 1598 18.60 46.48 Ayancheri 26293 707 79 1835 20.81 25.61 Ayarkkunnam 34555 2799 114 3248 30.70 45.21 Ayavana 20539 1265 85 2011 29.47 30.02 Ayiloor 28419 3880 479 3686 40.94 17.65 Ayiroor 21797 1074 41 1740 26.76 30.00 Aymanam 34906 1574 114 2627 30.03 48.58 Ayyampuzha 14211 1708 44 1542 43.88 23.30 Ayyankunnu 22436 389 956 2145 122.80 33.64 Ayyappancoil 15611 1302 1067 2176 42.08 18.29 Azhikode 47323 2639 76 2982 16.05 84.43

 

  690

Azhiyoor 30023 716 76 1823 9.77 45.90 Azhoor 27390 5245 45 3764 12.46 14.06 Badiyadukka 31282 3922 3288 3215 67.79 33.59 Balal 23610 94 6177 3315 93.20 27.01 Balaramapuram 36134 3913 58 5012 10.53 63.13 Balussery 27363 3722 182 2663 22.44 62.89 Bedadukka 27830 402 3386 2275 85.19 32.47 Belur 8887 1708 1409 993 64.59 7.02 Bharananganam 15848 674 43 1511 27.04 90.64 Bharanikkavu 35426 5754 53 3529 37.78 47.56 Bisonvaly 13941 1127 695 1838 44.03 15.21 Budhanoor 18444 3586 46 2389 12.92 13.53 Chadayamangalam 22473 2702 110 2797 19.40 36.42 Chakkittappara 21086 2966 345 2538 142.45 32.57 Chakkupalam 21936 2613 443 2895 40.71 28.61 Chalavara 23466 5008 16 2476 27.90 19.12 Chalissery 24238 3907 58 2165 19.20 33.07 Chaliyar 20834 1473 2058 2691 125.00 20.02 Chambakkulam 15848 1239 27 1790 22.97 28.85 Changaroth 32107 2812 205 3419 30.24 129.19 Chapparappadavu 31622 1086 363 2551 69.99 55.08 Chathamangalam 46688 5888 109 3770 40.24 105.36 Chathannur 28585 3536 75 2721 17.76 71.08 Chavara 42655 3672 88 4671 11.89 92.53 Chazhoor 29141 4936 33 2813 27.42 41.28 Cheekkode 32867 2685 46 2544 20.40 68.10 Chekyadu 24246 303 220 1536 24.47 20.82 Chelakkara 40450 5857 92 5181 54.08 71.53 Chelampra 34149 2905 24 2361 7.76 49.28 Chelannur 40697 4493 223 3751 23.83 44.19 Chellanam 37399 1758 65 4868 17.60 86.45 Chemanchery 34819 1810 36 2821 16.76 41.09 Chembilode 34319 483 52 1692 20.99 55.51 Chemmanad 54747 1276 273 3316 40.11 90.13 Chemmaruthy 32444 7626 67 3604 17.54 25.00 Chempu 21049 2262 45 2847 18.42 26.74 Chengalai 30559 1923 272 2387 67.33 44.17 Chengamanad 27978 2156 27 1982 15.58 73.96 Chengottukavu 26791 1331 55 2525 13.60 28.49 Chenkal 36544 3736 63 5121 19.37 57.90 Chenkala 55688 2298 1201 3192 53.73 116.22

 

  691

Chennamangalam 29326 1990 69 2691 10.83 39.58 Chennampallippuram 28276 3196 120 4094 25.53 41.10 Chenneerkara 19124 3632 25 1697 19.50 32.21 Chennithala

Thripperumthura 27586 3737 24 2813 22.26 33.62 Cheppad 20052 2915 73 2186 12.67 36.94 Cheranalloor 30594 1882 59 2305 10.59 102.73 Cheriyamundam 31212 475 57 1488 11.96 34.16 Cheriyanad 22018 3303 43 2363 14.00 31.35 Cherode 38245 692 80 2242 13.41 40.98 Cherpu 37099 5119 130 2997 20.88 59.58 Cherthala South 40102 2075 236 5641 18.04 55.35 Cherukavu 36773 3312 45 2903 16.87 36.34 Cherukole 12169 688 48 1079 15.61 20.90 Cherukunnu 16111 1158 40 1008 15.37 25.27 Cherunniyoor 18114 4449 53 1895 10.87 20.20 Cherupuzha 30733 790 1558 3451 75.64 50.81 Cheruthana 12854 2199 56 1672 14.25 12.55 Cheruthazham 29348 1565 41 2125 32.18 58.33 Cheruvannur 23388 2870 33 2424 21.61 116.89 Cheruvathur 27435 1301 85 2440 18.37 69.90 Chettikkulangara 37495 6172 96 3684 20.45 86.39 Chingoli 13785 1353 38 1469 5.36 25.42 Chinnakkanal 11553 4278 1205 1320 66.71 36.43 Chirakkadavu 36164 2081 214 3069 38.40 103.68 Chirakkal 45601 2702 128 2457 13.56 111.30 Chirakkara 22669 3887 144 2351 16.00 62.38 Chirayinkeezhu 29907 5072 25 3780 10.87 81.16 Chithara 45383 5997 588 5747 87.70 40.67 Chittar 16525 2472 790 2403 25.90 38.63 Chittariparamba 23878 231 1112 2082 33.81 28.74 Chittattukara 31303 2700 85 3208 9.46 30.28 Chokkadu 32224 2575 615 3089 79.00 17.79 Chokli 28415 573 98 1548 11.98 42.38 Choomikkara 32746 2225 149 1725 11.01 81.82 Choondal 32436 3153 39 2694 19.42 37.79 Chottanikkara 22656 2620 112 1656 12.68 99.24 Chowwannur 16690 1619 28 1470 13.70 16.53 Chunakkara 22730 3482 75 2375 17.32 23.25 Chunkathara 36269 2530 2237 3923 129.00 44.20 Clappana 22250 1604 51 2603 17.49 37.07 Delampady 17812 1817 5968 2093 49.85 15.40

 

  692

Desamangalam 21883 3460 15 2415 23.35 175.78 Devikulam 23709 13607 239 631 170.41 42.04 Devikulangara 20390 2423 39 2269 7.67 29.00 Dharmmadam 30804 615 56 1761 10.66 47.49 East Eleri 25075 170 2223 2416 62.52 31.23 East Kallada 21434 4353 45 2867 5.75 41.45 Edacheri 26819 541 55 1877 16.17 37.48 Edakkara 28162 1801 844 2906 43.90 78.86 Edakkattuvayal 18158 1914 18 1772 26.28 19.16 Edamalakudy 1321 0 1321 350 84.17 15.89 Edamulakkal 39244 4514 117 4450 38.73 73.44 Edappal 32550 3821 61 2094 9.26 43.45 Edappatta 22729 2065 100 2157 25.77 20.62 Edarikode 27356 1152 41 1248 15.65 42.74 Edathala 44204 4216 172 2947 15.98 95.73 Edathua 19094 1872 30 2143 22.27 33.38 Edathuruthy 29325 4856 81 2775 16.62 103.18 Edava 25994 2473 57 1949 9.14 22.65 Edavaka 33665 450 5412 3569 47.26 43.21 Edavanakkad 21787 3922 27 2779 11.24 34.98 Edavanna 46128 5345 365 3865 19.75 99.29 Edavetty 14260 857 171 1546 18.92 24.99 Edavilangu 20363 1294 68 2346 9.58 30.62 Edayoor 36498 2872 99 2607 30.43 25.09 Elakamon 25307 4163 20 2443 17.75 26.84 Elamadu 27248 3603 59 3340 9.20 24.10 Elamballur 38536 6574 78 3698 10.63 51.37 Elamkulam 26456 3452 60 2190 21.31 23.24 Elamkunnappuzha 50714 4721 244 5722 11.66 61.63 Elanji 16495 714 12 1673 29.48 24.99 Elanthoor 15344 2560 58 1324 15.09 24.13 Elappara 23666 5297 102 5038 83.74 36.09 Elappilli 39032 6574 72 4867 49.07 58.09 Elavally 27209 1379 30 2557 16.47 28.98 Elavancherry 17940 4204 74 2253 32.18 16.71 Elikkulam 24499 1401 106 2156 40.14 23.85 Enadimangalam 20453 4228 50 2494 30.77 22.41 Engandiyur 23583 619 45 2450 15.68 44.01 Enmakaje 19799 2150 7268 2571 78.23 19.84 Eramala 34658 801 50 2048 19.06 58.95 Eramam Kuttur 27830 670 256 2364 75.14 30.63

 

  693

Eramholi 25818 363 57 1467 10.08 34.34 Erathu 24880 4564 135 2599 21.74 53.54 Erattayar 19097 798 121 2249 32.37 21.91 Eraviperoor 25172 3866 119 2012 17.64 39.38 Erimayoor 30645 6514 27 3597 33.67 20.96 Eriyad 46213 2555 72 4764 16.83 39.81 Erumappetty 29834 5091 25 3301 32.11 22.76 Erumeli 43273 5570 1803 4995 84.50 67.83 Eruthampathy 18158 2532 315 2916 36.93 21.33 Eruvessi 19216 272 1107 2102 49.09 31.61 Ezhamkulam 32642 4852 81 2662 30.55 41.06 Ezhikkara 18019 3649 47 2399 15.27 17.75 Ezhom 19261 1729 33 1523 18.95 45.72 Ezhukone 24251 3980 137 2637 9.85 43.29 Ezhumattoor 18799 1777 88 2262 27.89 15.76 Ezhupunna 21506 3957 91 3626 14.08 59.43 Idukki Kanjikuzhi 26809 1076 2869 4285 227.51 25.71 Irikkur 13820 151 20 1071 11.22 39.82 Irimbilayam 30635 3493 214 2419 24.06 34.66 Ittiva 36172 3950 76 4393 49.89 30.10 Kadakkal 30719 3517 130 3677 29.30 103.43 Kadakkarappally 17496 706 47 3174 4.55 32.45 Kadakkavoor 23155 4213 34 2633 10.39 38.44 Kadalundi 42516 2919 83 2997 11.83 62.85 Kadamakkudi 16295 1156 27 1786 12.92 78.85 Kadambazhippuram 31506 3998 62 3369 39.71 27.33 Kadamboor 18979 290 58 1132 7.95 23.90 Kadampanadu 26909 5038 24 2618 23.95 24.89 Kadanad 18734 793 163 1924 40.19 25.00 Kadangode 32574 4057 34 2972 32.05 24.44 Kadannapally Panapuzha 21785 585 75 2105 53.75 95.87 Kadaplamattom 13046 1475 44 1330 12.98 24.35 Kadappuram 25305 689 23 2297 9.85 23.64 Kadapra 20827 2730 31 1828 14.74 47.62 Kadavallur 36464 5456 39 3459 29.84 53.46 Kadinamkulam 46476 3915 105 5711 17.68 88.52 Kadiroor 31087 366 75 1917 12.30 34.84 Kadukutty 25128 2759 43 1774 17.63 41.90 Kadungalloor 41827 3368 81 2795 18.06 105.05 Kaduthuruthi 31844 4687 86 3721 32.73 49.48 Kainakary 19094 1515 44 2973 33.05 23.55

 

  694

Kaiparamba 31299 2634 28 2567 20.48 73.63 Kaippamangalam 35626 3414 82 3549 13.59 47.01 Kakkodi 42866 3745 70 3732 18.59 121.61 Kakkur 22788 2950 251 2289 20.36 25.38 Kaladi 25872 3942 38 1966 16.91 24.59 Kalady 28279 2925 61 2388 16.44 101.74 Kalanjoor 32047 5152 89 3067 61.50 47.83 Kalikavu 35210 2975 122 3440 95.00 32.70 Kallar 14822 121 8211 2086 53.31 36.77 Kallara (KTM) 13562 2554 36 1533 27.48 33.29 Kallara (TVM) 25844 2893 71 3657 39.48 53.56 Kallikkadu 13553 878 684 2542 106.27 21.80 Kalliyoor 40816 6689 144 4800 17.23 55.08 Kallooppara 16921 1914 50 1466 23.08 27.48 Kalloorkkadu 13337 823 85 1371 23.95 24.83 Kalluvathukkal 52541 9394 254 5399 37.00 91.25 Kallyassery 31122 1497 87 1762 15.73 74.66 Kalpakancherry 33721 209 118 1425 16.25 33.54 Kamakshi 19762 569 68 2495 32.38 18.13 Kanakkary 22744 1502 139 1935 19.49 32.85 Kandallor 19925 1365 47 1908 9.74 24.75 Kandanassery 24452 1834 35 2148 15.28 32.76 Kangazha 20115 1275 71 1989 31.19 26.37 Kaniambatta 33956 772 6563 4282 37.80 51.47 Kanichar 15570 263 1757 1832 51.96 13.80 Kanjikuzhi 29951 1617 149 4164 16.62 33.56 Kanjiramkulam 18821 1510 17 2345 10.36 27.61 Kanjirampuzha 32999 3284 708 3949 58.44 35.14 Kanjirappally 43057 2474 141 4232 64.00 91.58 Kanjiyar 22513 1323 769 3774 64.65 38.30 Kanjoor 22541 1693 75 1373 14.32 88.79 Kankole Alapadamba 19325 1162 79 1853 42.07 23.06 Kannadi 24030 5709 19 2809 19.80 40.98 Kannamangalam 41260 3562 181 2038 28.24 32.68 Kannambra 25084 2977 158 3217 29.72 28.17 Kannapuram 18459 1299 23 1157 14.39 46.78 Kanthalloor 10963 3105 2470 2226 116.21 29.46 Kappur 31337 3942 44 2306 25.52 23.51 Karadukka 20345 1950 1030 1975 41.17 30.52 Karakkurissi 27999 3509 24 2675 27.00 18.43 Karakulam 52417 4638 196 5937 25.01 120.64

 

  695

Karalam 21315 3185 25 2088 17.79 21.34 Karassery 31536 3026 606 3020 28.54 42.35 Karavaloor 23947 2989 64 2754 23.46 31.96 Karavaram 30660 5234 60 4264 22.07 27.28 Kareepra 29771 3481 50 3095 23.20 73.52 Karimannoor 19675 873 125 2031 33.33 42.40 Karimba 27480 2584 238 2939 69.22 24.18 Karimpuzha 32117 3839 87 3591 47.49 22.75 Karinkunnam 12454 966 104 1456 22.67 55.10 Karivellur Paralam 21105 921 23 1781 22.23 26.57 Karode 32090 2277 54 4855 15.67 27.65 Karoor 22746 2071 123 2156 36.84 34.07 Karthikappally 12766 954 26 1759 11.72 23.13 Karukachal 23631 3103 134 1901 8.10 44.19 Karukutty 28118 2163 52 2199 33.57 51.97 Karulai 23277 2707 985 2476 48.00 17.31 Karumaloor 36078 5368 176 3162 21.05 44.96 Karumkulam 28290 1357 16 5365 12.43 26.13 Karunapuram 26637 1757 71 3526 44.76 30.14 Karuvarakkundu 41583 3318 229 4234 78.69 40.89 Karuvatta 21211 1611 62 2715 17.68 23.72 Kattakada 40448 4353 147 5711 22.54 61.82 Kattakambal 25903 3868 34 2555 18.86 45.75 Kattippara 22706 3287 204 3130 20.17 31.09 Kattur 18017 2675 22 1561 11.69 28.03 Kavalam 14010 1094 16 1866 17.25 15.81 Kavalangade 29727 2634 640 3385 59.91 52.66 Kavannur 37977 4209 77 2847 31.30 39.75 Kavassery 29003 4678 64 3744 30.46 29.17 Kavilumpara 22828 323 280 2796 84.81 58.88 Kaviyoor 16852 2869 76 1627 12.67 32.49 Kayakkodi 24578 612 54 2413 28.14 28.88 Kayanna 13755 1390 63 1819 16.83 8.83 Kayyur-Cheemeni 23495 884 346 2618 72.70 40.34 Keerampara 12525 1496 67 1772 28.75 20.27 Keezhalloor 20440 386 82 1344 29.02 35.31 Keezhariyoor 15116 1372 21 1669 13.69 19.76 Keezhmadu 36567 3067 111 2358 17.79 79.10 Kelakam 16506 238 1043 1801 77.92 26.20 Keralassery 15022 2526 11 1876 23.87 16.87 Kidangoor 21261 1385 29 1684 25.12 38.02

 

  696

Kilimanoor 20515 3948 19 2226 19.04 29.11 Kinanoor Karindalam 27585 308 3224 3481 77.45 28.86 Kizhakkambalam 33363 3134 88 2368 31.57 135.71 Kizhakkancherry 40928 4526 400 4911 112.56 29.60 Kizhakkothu 31261 1852 46 2320 19.84 33.39 Kizhattoor 36317 3901 40 2882 40.00 24.66 Kizhuparamba 22062 1921 42 1683 9.00 71.06 Kizhuvilam 32901 6656 35 3711 14.74 32.75 Kodakara 32298 3923 30 2750 21.36 167.77 Kodamthuruthu 25385 4358 85 2891 10.81 27.84 Kodancheri 34854 1913 1003 3439 102.58 69.48 Kodassery 34198 4780 760 4076 38.02 58.19 Kodikkulam 12952 587 27 1360 18.92 17.37 Kodiyathur 28335 2261 58 2151 29.81 96.50 Kodom-Beloor 33211 191 6480 3919 95.44 33.06 Kodoor 38258 1077 73 2138 7.06 62.27 Kodumba 23828 4695 63 2484 25.42 74.78 Kodumon 27700 7171 66 3357 36.36 42.88 Koduvayoor 29197 5820 12 3210 20.61 54.78 Koipram 26425 3769 115 2027 22.26 48.87 Kokkayar 11786 1510 965 1655 55.91 13.72 Kolacheri 27943 1488 36 1525 20.72 54.70 Kolayad 19790 210 4009 2426 33.15 30.65 Kolazhy 31567 2336 59 2279 16.62 95.58 Kollamgode 29587 6988 651 3876 49.33 49.73 Kollayil 25077 3870 21 3865 13.73 29.77 Kondazhy 22403 3945 66 2925 29.89 70.37 Kongad 30020 4672 62 3461 33.55 54.77 Konnathadi 29092 908 769 4141 93.08 43.26 Konni 30299 3965 76 2143 41.45 78.41 Koorachundu 17027 1334 116 1863 72.74 20.83 Kooroppada 27977 1140 125 2944 26.51 23.09 Koottikkal 14277 1559 273 2116 33.82 16.31 Koottilangadi 36602 2132 49 2498 20.91 40.43 Koovappady 36241 3828 134 3397 31.18 76.08 Koppam 30169 3783 55 2075 20.85 39.05 Koratty 32523 3349 52 2707 7.50 78.05 Koruthodu 16413 2746 1485 2832 40.00 8.74 Kottamkara 39635 5291 68 3849 14.80 53.98 Kottanadu 14396 1767 38 1550 17.01 16.75 Kottangal 17164 1345 41 1967 16.86 24.83

 

  697

Kottappadam 43283 3184 598 42333 29.81 46.53 Kottappady 17903 2499 91 1834 31.94 23.18 Kottathara 16670 531 4808 2494 31.75 32.44 Kottayam 19176 268 61 1167 8.43 21.59 Kottayi 22037 6322 6 2635 19.96 50.48 Kottiyoor 16768 450 1125 1962 155.87 15.23 Kottukal 33336 3884 61 5442 12.16 61.82 Kottur 30982 3299 981 3645 28.98 22.99 Kottuvally 42852 4753 451 4118 20.82 59.33 Kozhencherry 12021 1220 39 798 8.61 80.09 Kozhinjampara 28751 2204 722 3589 43.84 60.99 Kozhuvanal 13381 742 53 1107 21.13 21.90 Krishnapuram 26705 2802 124 2633 21.42 26.88 Kudali 30239 572 87 2060 40.27 39.32 Kudaranji 18678 812 627 2182 98.21 22.69 Kudayathoor 12122 780 1163 1442 27.64 29.58 Kulakkada 32415 5597 60 3716 29.18 113.50 Kulanada 23655 4241 43 2233 21.50 52.38 Kulasekharapuram 49157 2855 100 5270 16.75 63.76 Kulathoor 32569 2281 35 6070 11.24 76.54 Kulathuppuzha 34721 7104 2109 4915 424.06 61.53 Kulukkallur 27971 3490 38 2413 22.89 18.07 Kumali 35915 6660 1882 4486 795.28 138.44 Kumarakom 22358 1038 111 2692 51.67 89.89 Kumaram Puthur 32860 3346 192 3388 37.25 28.97 Kumaramangalam 14865 1075 62 1410 19.35 25.02 Kumarapuram 20572 886 98 2428 13.75 39.82 Kumbadaje 14087 1491 723 1361 31.03 12.63 Kumbala 46662 2510 334 3276 40.18 111.97 Kumbalam 29193 3740 101 2938 20.79 57.45 Kumbalangy 28248 1855 20 2793 15.21 29.86 Kummil 20383 2430 66 2865 19.60 24.72 Kundara 14651 1110 22 2118 11.07 72.60 Kunjimangalam 18965 1103 25 1178 15.44 35.70 Kunnamangalam 53223 4835 119 4124 27.23 91.88 Kunnanthanam 20573 2857 58 1967 17.57 29.47 Kunnathukal 39414 3884 91 5998 26.85 58.03 Kunnathunad 33508 5198 83 2651 26.86 121.59 Kunnathuparamba 39392 403 115 2166 29.77 31.65 Kunnathur 25009 5234 75 3231 30.00 87.11 Kunnukara 21765 2881 33 2450 21.25 50.16

 

  698

Kunnummal 18031 392 24 1457 10.58 50.01 Kuravilangadu 18033 712 93 1620 17.57 50.52 Kuruchi 35815 4628 255 4080 16.22 37.25 Kurumathur 31023 923 50 1965 50.79 45.66 Kuruva 45354 2457 85 3611 35.70 32.80 Kuruvattur 34241 3129 27 2835 17.94 31.32 Kuthali 16969 1751 26 1950 14.13 16.63 Kuthannur 23891 5267 32 2858 35.83 99.63 Kuthiyathodu 23669 1855 99 3274 15.68 36.17 Kuttambuzha 24451 1995 3914 4480 543.07 88.31 Kuttiadi 19351 434 49 1633 15.22 60.30 Kuttiattur 25925 1082 32 1784 35.10 25.45 Kuttichal 18343 1632 1477 2975 19.74 52.15 Kuttikol 23871 165 5554 2580 66.30 37.58 Kuttippuram 47023 4241 116 3128 17.75 97.22 Kuttoor 19652 2787 48 1752 12.16 22.09 Kuzhalmannam 27366 5717 25 2790 30.62 32.55 Kuzhimanna 34413 3322 68 2103 23.66 29.84 Kuzhoor 19916 1600 13 2127 19.11 25.42 Kuzhuppilly 12137 2016 16 1552 7.73 20.47 Lakkidi Peroor 32858 4252 58 3305 30.79 43.20 Madakkathara 27181 2155 40 2821 21.59 62.59 Madappalli 35245 4088 131 2899 24.02 52.80 Madavoor (KZD) 28672 2735 270 2467 19.24 25.86 Madavoor (TVM) 21091 3041 20 2823 18.53 41.35 Madayi 35888 2564 53 1866 16.71 32.31 Madhur 40961 2027 684 2768 26.04 53.65 Madikai 22050 325 1264 2490 51.83 25.49 Makkarapparamba 18702 1197 17 1222 7.00 44.73 Mala 34371 4482 42 2742 28.35 101.42 Malambuzha 14479 2059 1028 1695 183.42 35.98 Malappattam 9628 481 27 868 19.30 21.52 Malayalappuzha 17033 2128 43 1634 27.53 29.45 Malayattoor Neeleswaram 25485 2108 37 2383 34.22 79.29 Malayinkeezh 37068 3803 118 4576 16.38 62.61 Mallappally 17712 1600 178 1262 20.01 79.60 Mallappuzhassery 11784 2078 21 1044 12.45 26.73 Malur 22314 307 413 2009 41.38 22.62 Mambadu 37221 2923 1209 3224 67.93 63.77 Manakkad 15106 1008 37 1662 19.85 31.45 Manaloor 32886 4065 25 3133 18.12 97.12

 

  699

Manamboor 23198 4018 68 2545 15.08 21.54 Manarkad 27579 1539 217 2099 13.00 63.37 Maneed 16980 3200 31 1787 26.20 58.67 Mangalam 33442 1780 74 2587 12.41 33.98 Mangalapuram 36956 7038 99 4220 21.66 73.47 Mangalpady 48229 2679 376 2833 36.30 94.62 Mangara 18732 3842 29 2233 20.53 22.84 Mangattidom 34652 538 138 2729 33.31 152.03 Manickal 37906 4644 131 4402 33.34 68.89 Manimala 21053 4697 239 2732 24.20 22.84 Maniyoor 39961 2324 94 3632 31.03 104.48 Manjalloor 17361 1353 75 1401 23.02 44.51 Manjapra 16011 1100 35 1379 21.20 26.96 Manjeshwar 41487 1784 389 3143 24.40 70.80 Manjoor 27888 1894 84 2241 28.98 41.63 Mankada 32748 2786 129 2486 9.95 35.44 Mankulam 9595 490 2099 2055 123.00 12.91 Mannamcheri 50990 3155 101 7268 34.52 51.92 Mannar 28916 3730 53 2640 17.50 42.00 Mannur 19813 2900 21 2181 18.51 36.81 Maradi 15543 1138 83 1187 21.37 70.03 Marakkara 40404 1380 155 2265 27.76 36.78 Maranalloor 36832 5458 130 5550 25.13 45.16 Marancheri 35011 1361 75 2269 10.87 31.41 Marangattupally 17758 796 45 1555 37.58 35.86 Mararikkulam South 53263 1802 217 7259 19.07 57.04 Mararikulam North 31322 1985 245 4020 16.97 74.21 Maravanthurathu 21728 2138 47 2924 15.69 27.71 Marayoor 12399 3990 3436 2662 108.07 39.11 Mariyapuram 12071 466 45 1654 32.18 46.80 Marutharoad 34627 4825 117 2818 19.68 102.25 Maruthonkara 19871 701 167 2043 26.90 29.98 Mathilakam 27833 2940 81 2697 12.87 40.67 Mathoor 25016 6035 19 3145 24.54 29.27 Mattathur 47875 5144 482 4881 103.11 52.08 Mattool 27806 833 66 1203 12.82 31.11 Mavelikkara Thamarakkulam 27017 4397 137 3073 20.88 46.32 Mavelikkara Thekkekkara 32373 5875 87 3195 20.00 39.99 Mavoor 29781 3915 37 2724 20.48 83.96 Mayyanad 51891 5570 85 4193 17.47 60.72 Mayyil 29649 1433 31 1841 33.08 85.77

 

  700

Mazhuvannoor 34083 3987 103 3127 49.11 67.65 Meenachil 16863 714 61 1581 15.49 29.23 Meenadom 13393 488 108 1348 11.44 15.29 Meenangadi 33450 908 7775 4548 53.52 103.73 Meenja 23093 1356 377 2131 44.91 31.00 Melarcode 26090 3864 60 3022 25.52 33.17 Melattoor 27250 3402 32 2243 27.24 37.42 Melila 21936 2901 30 2732 18.52 21.32 Meloor 27659 2005 29 2705 23.30 46.03 Melukavu 11476 412 2960 1286 30.49 15.42 Meppadi 37785 3502 3577 4552 125.50 366.64 Meppayoor 27929 1821 58 2490 23.41 34.88 Mezhuveli 14535 3332 31 1894 14.44 29.21 Mogral Puthur 24839 1222 52 1693 14.24 38.83 Mokeri 19684 197 21 1405 10.53 18.53 Moodadi 30170 2109 45 2267 16.02 36.22 Moonnilavu 8731 292 2654 1192 33.41 17.09 Moorkkanad 36324 3121 89 2702 11.77 45.51 Moothedam 25261 2126 708 2587 140.30 17.93 Morayoor 33960 2313 45 2383 24.57 29.27 Mudakkal 36467 7416 50 4409 27.46 32.36 Mudakkuzha 17355 2786 10 1873 21.96 27.17 Muhamma 25861 1495 127 3567 26.76 43.51 Mukkannoor 19628 1324 133 1720 17.50 35.67 Mulakkulam 25798 2425 48 2801 26.15 40.26 Mulakkuzha 28280 5669 105 2538 22.67 33.47 Mulamthuruthi 25852 2918 42 2150 21.47 50.78 Mulankunnathukavu 20256 1904 33 1932 25.22 50.94 Mulavukadu 21833 2681 27 1669 19.27 83.24 Muliyar 24808 2022 371 2085 34.34 41.70 Mullankolli 28400 1578 3108 3976 71.58 48.50 Mullassery 21676 2861 6 2177 19.42 35.90 Mullurkkara 20100 2174 30 1950 44.28 30.38 Mundakkayam 38445 4933 2096 4826 42.67 86.14 Munderi 37029 1190 68 1847 20.42 30.11 Mundrothuruthu 9440 1296 6 1505 13.60 7.71 Mundur 30648 5045 19 3596 33.04 28.54 Munnar 28665 17657 855 1061 142.37 119.59 Munniyoor 55535 2916 68 2780 21.66 61.42 Muppainadu 24590 1832 1899 3097 68.76 31.30 Muriyad 27059 4964 60 3046 58.00 28.20

 

  701

Muthalamada 37060 6428 4767 4912 66.76 48.06 Mutholy 16880 980 48 1507 18.12 30.07 Muthukulam 20740 2065 51 2228 11.58 29.55 Muthuthala 24861 5151 39 2299 19.95 94.14 Muthuvalloor 26028 3207 70 1940 26.32 17.29 Muttar 9388 954 2 1125 10.48 10.53 Muttil 35281 1030 5279 4352 47.38 86.50 Muttom 10909 922 807 1254 25.44 34.05 Muzhakunnu 21807 237 1082 2150 31.04 23.40 Muzhappilangad 23709 451 66 1272 7.19 28.03 Mylam 34090 6790 137 4242 27.49 39.88 Mylapra 10258 1202 18 763 10.38 36.40 Mynagappally 41027 6767 41 4962 9.50 32.44 Nadapuram 40230 572 73 2318 20.44 92.46 Nadathara 31352 2010 254 3004 17.22 52.09 Naduvannur 25979 2936 55 2635 22.20 25.48 Naduvil 31190 254 3147 3048 87.97 28.91 Nagalassery 27606 5592 38 2569 26.20 38.18 Nagaroor 26512 5053 56 3352 23.30 52.61 Nalleppilly 32713 5468 146 4145 39.87 60.24 Nanmanda 27316 3130 1207 2456 23.01 51.79 Nannambra 40543 1066 48 1862 7.00 31.34 Nannamukku 28989 2834 46 1769 19.36 30.72 Nanniyode 26930 2725 2256 4143 38.85 32.71 Naranamoozhi 15454 1442 1703 2334 33.61 44.69 Naranganam 16452 1646 144 1508 20.42 19.74 Narath 26769 3063 75 1641 17.24 57.44 Narikkuni 24290 2853 245 2158 17.75 58.14 Narippatta 26529 416 227 2568 50.63 22.97 Nattika 19406 1043 40 1599 9.60 62.94 Navaikulam 40702 6963 142 3747 28.23 48.25 Nayarambalam 24127 3915 35 2641 12.19 39.73 Nedumbana 51384 5923 107 5400 28.06 79.83 Nedumbassery 31304 4293 80 2679 23.14 155.15 Nedumkandam 41980 2753 308 5367 71.95 100.28 Nedumkunnam 21700 2069 139 1968 24.24 27.01 Nedumpram 12791 986 47 1081 8.49 27.08 Nedumudi 19701 1772 16 2522 17.60 24.78 Neduvathur 29627 4430 64 3372 9.50 41.17 Neelamperoor 13514 1169 53 1787 16.47 23.92 Neendakara 16976 1182 32 2329 10.19 28.29

 

  702

Neendoor 19903 1514 122 1796 26.00 31.10 Nellanad 25981 3756 56 3103 18.46 99.24 Nellaya 36146 3670 30 2930 27.41 29.68 Nelliampathy 5545 1248 908 1261 576.54 16.07 Nellikkuzhi 41181 2062 117 3838 25.03 45.20 Nenmara 36549 4718 257 3564 36.84 63.80 Nenmeni 46950 1866 7871 6311 69.38 76.05 Nenmenikkara 22002 2216 42 1923 11.41 67.29 New Mahi 16303 189 47 792 5.08 31.38 Nilamel 15395 1939 52 1584 22.02 30.00 Niramaruthur 29846 1553 86 2208 9.20 21.37 Niranam 13445 1760 15 1347 13.17 19.85 Njarakkal 23760 3514 44 2479 8.60 46.44 Njeezhoor 17640 994 44 2056 28.91 19.85 Nochad 26857 2347 31 2809 23.64 21.99 Noolppuzha 27833 862 11233 4347 242.97 27.32 Nooranad 25375 4397 44 2659 21.29 28.17 Oachira 28412 2478 132 2683 12.86 53.60 Okkal 24186 1341 35 1883 12.80 175.78 Olavanna 68432 2667 141 4771 21.43 353.68 Omallur 17611 2411 45 1342 14.54 34.00 Omassery 35009 3340 132 3184 25.46 41.24 Onchiyam 28650 393 48 1824 8.72 41.06 Ongallur 43271 5298 33 3603 31.68 36.04 Oorakam 29157 1498 50 1556 21.65 32.67 Orumanayoor 11688 1141 23 1068 5.18 37.44 Othukkungal 39139 1574 47 1732 17.27 42.88 Ottasekharamangalam 18794 1955 131 3195 18.14 22.54 Ottoor 16085 2988 33 1772 9.47 23.63 Ozhoor 34016 1203 48 1983 16.20 23.56 Padane 21738 1737 43 1814 12.39 34.47 Padinjarethara 25965 1830 3131 2932 58.18 48.18 Padiyoor 18745 2356 50 2049 18.57 26.37 Padiyoor Kallyad 21524 535 985 2529 55.40 26.11 Paingottur 15441 1170 33 1761 23.50 28.21 Paivalike 32165 2236 2671 2919 72.51 29.41 Palakkuzha 13412 802 39 1357 22.65 15.05 Palamel 32556 5289 68 3536 15.20 41.98 Pallarimangalam 14848 494 32 1299 15.82 14.66 Pallassana 23729 5340 15 3043 29.33 19.29 Pallichal 45219 6245 77 5812 21.70 43.21

 

  703

Pallickal (PTA) 41737 7991 117 4105 45.43 68.37 Pallickal (TVM) 16900 2012 37 1794 16.36 18.84 Pallikkal 46962 4129 135 3202 22.85 94.75 Pallikkara 43255 966 970 3259 39.09 49.68 Pallikkathode 17579 610 156 1913 22.46 29.55 Pallippad 17528 3461 63 2072 11.00 27.73 Pallippuram 44042 3569 146 5056 16.66 83.12 Pallivasal 17044 4570 115 2339 67.47 71.41 Pambadumpara 21172 2538 220 2962 44.64 22.94 Pambakkuda 17672 1739 68 1599 30.09 26.59 Pampady 33004 1906 544 3149 30.00 60.92 Panachikkad 42701 2772 305 3806 22.74 77.70 Panamaram 45627 1026 10815 5962 80.90 67.17 Panangadu 33971 4383 414 3865 46.96 36.22 Pananjery 45963 3834 1233 5605 367.01 70.90 Panathadi 17244 280 8009 2944 87.31 24.87 Panavalli 31570 3739 179 4608 19.33 35.67 Panavoor 20348 1986 661 2992 21.90 20.95 Panayam 26825 3990 37 3007 11.06 27.10 Pandalam Thekkekara 18366 3970 37 1886 19.39 27.01 Pandanad 11489 1890 22 1201 10.39 25.12 Pandikkad 55213 5950 115 3948 35.86 58.10 Pangode 29039 4017 944 4310 23.31 27.21 Panjal 25024 3641 26 3122 30.39 202.06 Panmana 50001 5237 147 4886 16.85 302.22 Pannyannur 22308 223 37 1334 10.02 20.80 Pappinissery 35134 3025 68 1970 15.24 67.53 Parakkadavu 30752 2942 75 2915 24.67 32.73 Paralam 24825 3344 43 2451 17.04 24.64 Parali 34451 6332 87 3345 30.27 43.09 Parappukkara 29659 5053 43 2851 22.01 40.50 Parappur 36270 612 56 1611 18.50 34.19 Parassala 52263 5452 117 6779 20.02 55.02 Parathodu 32864 1597 566 3682 53.49 39.34 Pariyaram (KNR) 32878 1526 71 2370 54.77 48.32 Pariyaram (TSR) 23070 2247 99 2693 16.08 44.96 Parudur 26638 4971 40 2219 20.71 114.30 Pathanapuram 31660 3884 79 3709 28.80 115.11 Pathiyoor 33925 3545 181 3469 16.27 49.57 Pattanakkadu 34620 2093 189 4912 15.34 70.83 Pattancherry 26018 6143 298 3435 30.30 23.42

 

  704

Pattazhi 17718 2710 61 2001 18.65 46.40 Pattazhi Vadakkekara 15160 2681 50 2101 18.07 17.75 Pattiam 30502 325 1368 2379 27.88 27.17 Pattithara 33157 6745 87 2942 27.20 39.34 Pattuvam 15659 1288 56 1227 16.85 20.84 Pavaratty 20676 769 21 1587 9.50 46.47 Pavithreswaram 31810 7141 62 3839 23.62 61.57 Payam 28196 879 652 2624 31.21 30.88 Payippad 23928 3086 34 2285 22.88 28.86 Payipra 42682 2258 138 3697 32.18 43.56 Payyavur 22998 203 1855 2646 67.34 34.52 Pazhayakunnummel 24608 5124 115 3427 25.31 56.32 Pazhayannur 40256 6585 274 5053 59.03 46.00 Peerumedu 21712 8178 73 4289 114.75 162.89 Peralasseri 29107 643 48 1673 19.40 32.81 Perambra 32784 3985 116 3357 26.12 126.64 Peravoor 23558 403 931 2389 34.10 44.70 Perayam 21236 3401 50 2443 15.48 17.13 Perinad 33955 5228 54 4241 13.86 37.52 Peringammala 27667 3580 2523 4888 217.94 37.41 Peringara 21001 2115 35 1932 20.10 34.32 Peringom Vayakkara 29374 1198 254 3056 76.98 30.14 Peringottukurissi 25075 4967 17 3194 31.45 16.57 Perinjanam 21012 2714 75 2135 9.06 42.52 Perumanna 35460 2288 57 2754 13.45 106.28 Perumannaclari 27278 576 100 1336 17.83 25.38 Perumatti 30445 4606 2101 4277 60.79 43.72 Perumbadappu 29766 321 28 2144 5.76 28.44 Perumbalam 9733 657 35 1500 16.14 23.44 Perumkadavila 23385 1933 33 3623 17.54 37.17 Peruvallur 34941 2619 61 1920 18.91 29.89 Peruvanthanam 15626 1156 787 1994 57.36 21.04 Peruvayal 47700 3652 70 3865 26.39 123.21 Peruvemba 19312 4880 29 2567 20.49 27.94 Pilicode 25122 1398 272 2449 26.77 39.16 Pinarayi 33706 562 73 2311 20.04 41.85 Pindimana 16519 1613 55 1707 25.77 20.49 Piravanthur 33914 6122 578 5067 129.85 38.23 Pirayiri 41359 4216 42 3799 18.69 66.62 Polpully 16500 3548 32 2380 19.90 21.60 Ponmala 33922 1387 88 1847 21.65 28.59

 

  705

Ponmundam 25855 406 78 1228 9.16 45.06 Pookkottukavu 14427 3757 1 2321 22.01 11.23 Pookkottur 37636 2251 66 2494 20.63 32.73 Poomangalam 12541 2665 3 1294 16.83 13.68 Poonjar 12649 455 82 1364 12.75 11.48 Poonjar Thekkekkara 17588 851 561 2151 60.86 19.85 Poothadi 39649 930 7813 5679 82.88 43.67 Poothakkulam 29453 4227 69 3115 16.56 61.60 Poovachal 43610 3602 281 6633 30.06 51.62 Poovar 19628 2588 22 3023 7.34 15.64 Pooyappally 24447 3182 82 2668 22.28 38.97 Porkkulam 16339 2672 1 1558 13.31 18.40 Porur 29561 4845 107 2595 34.86 19.56 Poruvazhi 28722 5266 26 3454 18.00 40.27 Pothanikkad 10221 702 60 858 17.14 26.03 Pothencode 29370 3218 111 3614 20.85 57.71 Pothukal 28077 1039 1294 3369 106.00 34.40 Poyya 22490 2456 40 2274 20.20 27.84 Pozhuthana 18406 1222 3622 2259 71.30 41.06 Pramadom 31251 3729 195 3208 37.10 45.35 Pulamanthol 37785 2699 47 2623 33.15 42.36 Pulikkal 40133 3571 101 2836 22.20 34.50 Pulimath 32293 5624 163 4483 26.93 28.09 Pulinkunnu 20947 842 47 2940 31.53 30.67 Puliyoor 16668 2814 34 1656 11.92 16.60 Pullampara 21817 3647 124 3216 25.90 14.60 Pulloor Periya 29642 449 2989 2802 63.25 297.71 Pulpalli 33951 1022 7027 5150 77.70 134.02 Pulpatta 42683 4651 493 2679 32.36 33.27 Punnapra Notth 28749 1103 71 3302 11.06 193.19 Punnapra South 28377 837 114 3841 9.15 34.70 Punnayoor 36722 2341 66 3087 16.60 31.78 Punnayoorkkulam 33368 2091 50 2762 11.62 33.35 Purakkad 29782 1695 132 4340 23.19 20.02 Puramattom 14069 1811 23 1223 14.66 25.44 Purameri 27612 530 43 2034 20.27 23.82 Purappuzha 11836 477 53 1352 23.52 17.44 Purathur 31915 3794 65 2664 19.60 27.31 Puthanvelikkara 28227 2812 40 3324 19.87 30.90 Puthenchira 21416 2929 31 2229 22.01 22.92 Puthige 21126 1320 1003 1731 39.61 25.43

 

  706

Puthoor (PKD) 12170 558 8131 3389 413.47 6.13 Puthoor (TSR) 49284 5001 333 5452 39.05 55.01 Puthrukka 21053 2626 206 1640 25.53 56.95 Puthukkad 23375 3611 15 2184 15.48 42.67 Puthukkode 21642 2573 50 2497 16.29 15.41 Puthunagaram 17892 2695 25 2048 9.24 27.36 Puthuppadi 42083 3940 624 4690 64.75 42.47 Puthuppally 29784 1303 250 2476 22.40 62.81 Puthuppariyaram 39428 4668 539 3223 29.58 83.65 Puthussery 51185 5899 1176 4886 122.84 241.41 Puzhakattiri 29886 1865 58 2087 8.75 36.11 Rajakkad 15198 345 50 2006 31.03 25.14 Rajakumari 16086 1262 278 2188 38.15 59.38 Ramamangalam 14850 2170 71 1425 23.40 55.02 Ramankari 13332 1882 21 1576 16.17 19.33 Ramanthaly 25711 1208 52 1520 29.99 23.91 Ramapuram 29395 1301 118 2548 54.54 91.52 Ranni 13445 1132 106 1266 15.64 35.63 Ranni Angadi 14855 810 33 1341 30.72 31.81 Ranni Pazhavangadi 24468 1851 146 2217 53.38 90.35 Ranni Perunad 20561 2329 1182 2735 82.05 48.00 Rayamangalam 36722 4067 57 3009 36.77 77.88 Santhanpara 15632 3780 392 2367 78.71 27.07 Sasthamcotta 33285 4951 79 3797 24.42 71.73 Seethathodu 15773 1411 127 2192 651.94 29.92 Senapathy 12529 1082 258 2017 31.23 44.94 Sholayoor 17207 1044 8577 3893 150.76 16.27 Sooranad North 28471 4911 168 3703 22.67 316.20 Sooranad South 24766 3923 47 2954 17.17 27.14 Sree Narayanapuram 37959 4405 34 4469 50.50 58.00 Sreekrishnapuram 21873 3399 291 2487 29.56 29.66 Sreemoola Nagaram 25708 2939 52 2308 14.46 30.65 T.V. Puram 19511 1371 205 2618 17.03 17.90 Teekoy 10852 406 364 1337 27.19 26.86 Thachambara 18087 1868 189 2321 53.97 27.63 Thachanattukara 26669 3114 47 2327 35.04 21.87 Thakazhi 18826 2717 44 2331 27.80 31.99 Thalakkad 35820 2416 83 1855 6.71 37.35 Thalakkulathoor 29388 2517 25 2627 21.54 57.22 Thalanad 7029 320 1063 881 32.24 10.20 Thalappalam 13361 642 99 1327 29.92 12.11

 

  707

Thalavadi 20459 1806 52 2430 15.76 28.76 Thalavoor 34228 5114 73 4523 33.67 45.28 Thalayazham 20151 2403 18 2734 22.41 19.43 Thalayolapparambu 22571 2938 114 2257 21.12 82.88 Thalikkulam 25507 1247 30 2415 4.25 20.86 Thamarassery 35706 3374 127 3047 35.00 100.18 Thanaloor 47976 1489 97 2449 24.32 28.58 Thanneermukkam 42302 1552 207 5184 18.88 39.92 Thannithodu 13012 1348 65 1473 428.50 30.23 Thannyam 29238 4517 33 2737 17.53 44.23 Thariyode 11725 224 2695 1673 71.17 29.35 Tharoor 26178 3122 87 3329 34.27 46.48 Thavanoor 34500 4966 159 2663 25.29 37.51 Thavinhal 39813 1557 7676 5310 142.30 34.75 Thazhakkara 35989 6045 85 3398 25.26 41.19 Thazhava 40571 3539 84 4344 23.58 56.35 Thazhekkode 41982 4895 169 2449 45.03 51.73 Thekkumbhagam 16937 1435 28 2505 20.26 21.54 Thekkumkara 29511 3125 87 3452 38.20 21.15 Thenhippalam 32045 3083 71 2035 17.32 66.28 Thenkara 26734 2387 427 3181 28.36 56.26 Thenkurussi 27196 7766 26 2451 29.92 22.75 Thenmala 23555 3471 559 3940 162.34 29.93 Thennala 29190 594 25 1371 10.00 21.72 Thevalakkara 42977 4150 94 4433 15.71 76.55 Thidanad 20752 1052 137 2354 37.19 18.18 Thikkodi 27051 1416 27 2098 14.15 37.89 Thillankery 14583 248 400 1335 25.06 11.64 Thirumaradi 17585 1629 41 1700 29.24 25.40 Thirumittakode 31998 4827 68 2697 32.31 32.51 Thirunavai 45848 2126 190 2723 19.58 107.20 Thirunelli 29696 480 13179 5250 201.16 59.43 Thirupuram 18898 999 60 2399 8.57 22.89 Thiruvali 27734 5700 55 2723 33.83 27.84 Thiruvalloor 35598 1314 56 2860 27.58 63.47 Thiruvambadi 28820 1673 365 2978 83.96 54.02 Thiruvaniyoor 25171 2947 54 1892 21.91 86.70 Thiruvanvandur 14701 1382 23 1229 11.65 19.98 Thiruvarppu 29435 1899 83 3205 33.59 23.30 Thiruvegappuram 33942 3737 45 2738 20.46 65.27 Thiruvilwamala 28544 6339 14 3587 98.26 72.20

 

  708

Thodiyoor 47607 5139 87 5375 9.58 54.80 Tholicode 25274 976 2316 3623 22.37 20.30 Tholoor 18431 2705 9 2010 17.19 17.72 Thondarnadu 23142 466 5147 3138 131.15 26.08 Thottapuzhassery 14469 1255 34 1218 14.46 30.26 Thrikkadeeri 23196 2941 17 2166 21.35 16.16 Thrikkalangode 52090 6688 137 4014 36.13 33.97 Thrikkaripur 38687 2342 57 2389 23.31 64.95 Thrikkaruva 25432 3642 54 2911 18.33 28.08 Thrikkodithanam 35906 3763 102 3441 6.52 38.23 Thrikkovilvattom 61287 6348 122 5635 18.66 86.90 Thrikkunnappuzha 26679 1184 38 3663 12.53 24.85 Thrikkur 27874 2348 64 2900 25.38 35.89 Thriprangode 41167 2341 194 2205 20.67 120.70 Thriprangottur 29911 487 402 1832 32.39 27.77 Thrithala 27796 5254 19 4961 20.95 63.34 Thumpamon 7566 1713 4 652 7.84 22.52 Thuneri 23421 352 31 1538 15.45 28.43 Thuravoor (ALP) 28802 4049 36 4693 19.16 37.19 Thuravoor (EKM) 21468 1375 86 1795 12.33 30.65 Thurayoor 14176 2117 13 1156 10.48 26.63 Thuvvoor 29991 3825 98 2898 31.38 18.71 Thycattussery 20874 2399 86 2984 13.82 48.69 Udayagiri 18804 196 1741 2315 51.80 46.82 Udayamperoor 39538 3428 237 3293 24.85 59.08 Udayanapuram 25612 4307 85 3723 20.15 27.29 Uduma 37537 1268 86 2524 23.54 89.17 Udumbanchola 14059 1522 600 3538 80.14 38.66 Udumbanoor 23859 984 2563 3300 30.94 25.87 Uliari 32509 3990 29 3293 25.89 62.31 Ulikkal 35429 504 1887 3477 73.37 35.12 Ummannur 33790 5175 154 3675 34.43 40.99 Unnikulam 49348 4784 272 4516 38.26 47.72 Upputhara 26236 3246 2224 4828 71.62 33.73 Urangattiri 40297 3255 1052 4199 76.09 37.90 Uzhamalackal 21472 1518 117 3221 18.74 20.51 Uzhavoor 14339 1001 55 1370 26.67 54.81 Vadakarapathy 26459 1771 829 3262 49.51 26.68 Vadakkancherry 35969 4971 85 3790 33.88 71.44 Vadakkekkad 26109 1191 23 2053 13.72 35.39 Vadakkekkara 32745 1478 118 3877 9.32 55.08

 

  709

Vadanappilly 30184 798 10 2797 15.28 63.58 Vadasserikkara 21755 2655 182 2115 59.57 60.80 Vadavannur 17126 4132 3 2018 17.38 18.54 Vadavucode Puthancruz 24911 5148 175 2130 36.89 230.64 Vaithiri 18305 2808 1289 2051 47.84 89.76 Vakathanam 33550 2005 187 2921 26.48 44.06 Vakkom 16533 1823 19 1606 5.36 20.44 Valakom 18308 779 58 1488 23.72 36.95 Valapattanam 7955 184 26 384 2.04 34.82 Valappad 35237 977 32 3531 16.33 70.26 Valavannur 33159 742 98 1543 15.28 29.86 Valayam 18374 226 226 1809 31.08 25.20 Valiyaparamba 12790 614 24 1285 16.14 10.08 Vallachira 20233 3188 22 2153 26.36 27.79 Vallappuzha 28018 2787 26 2122 21.64 23.31 Vallathol Nagar 26133 2524 14 2442 19.87 222.46 Vallicode 20287 3356 54 1590 18.66 28.29 Vallikkunnam 30394 4437 40 3393 21.42 117.10 Vallikkunnu 48006 3447 69 3232 25.14 48.03 Vamanapuram 21038 1922 38 2869 23.87 29.03 Vandanmedu 30567 4619 585 5096 68.18 41.38 Vandazhi 31929 3716 373 3888 15.78 36.35 Vandipperiyar 40809 15649 456 8747 107.83 63.05 Vandoor 49013 6646 288 4527 16.00 71.44 Vanimel 25412 135 1195 2408 36.53 34.00 Vaniyamkulam 32050 5460 15 3543 35.52 107.66 Vannappuram 28900 1637 2188 4024 23.29 26.59 Varantharappilly 40892 2860 477 3343 103.00 63.65 Varappetti 18529 878 33 1731 21.50 21.85 Varappuzha 26750 787 48 2012 7.74 105.92 Varavoor 20045 3868 11 2910 29.76 206.41 Vathikkudy 27670 774 570 3545 50.90 52.39 Vattamkulam 36147 4808 115 2768 20.84 79.27 Vattavada 5697 903 1582 1315 67.81 13.56 Vayalar 24804 2360 85 3641 14.50 27.90 Vazhakkad 35774 3740 115 2785 23.78 111.55 Vazhakkulam 41521 3251 243 2867 19.64 95.95 Vazhappalli 35800 2222 80 2998 21.73 56.96 Vazhathoppu 19723 1696 1346 2760 199.84 72.44 Vazhayoor 30262 3698 102 2571 21.19 50.32 Vazhikkadavu 47322 3072 848 5268 77.00 37.94

 

  710

Vazhoor 25169 1775 95 2187 22.54 49.36 Vechoor 17041 2181 23 2401 29.13 16.20 Vechuchira 21627 1603 436 2076 51.80 47.52 Veeyapuram 11320 1757 10 1333 8.64 33.63 Velinallur 28864 3150 77 3219 11.50 32.77 Veliyam 32030 5400 70 3975 30.28 56.72 Veliyanad 12501 1135 44 1712 19.41 79.35 Veliyancode 32554 496 36 2272 15.15 30.52 Veliyannoor 11195 320 34 1118 19.49 12.73 Vellamunda 40627 811 6605 4710 64.54 31.58 Vellanad 31156 2050 484 4232 22.19 56.14 Vellangallur 38243 4256 57 3765 26.61 47.14 Vellarada 40206 2265 280 7271 31.60 61.70 Vellathooval 25701 1656 355 3363 43.06 33.85 Vellavoor 17115 2405 112 2064 23.46 19.83 Vellinezhi 17101 2818 95 2321 26.86 49.22 Velliyamattom 21440 1054 5102 3430 30.56 25.11 Velloor 22785 3382 31 2566 19.30 88.45 Velom 26738 1127 89 2184 25.80 123.60 Velookkara 29207 4823 64 2697 26.67 37.51 Veloor 27633 3686 45 2906 28.32 38.05 Vembayam 38630 2989 233 4681 30.58 51.54 Vengad 38606 537 120 2657 28.09 53.73 Venganoor 35963 6356 70 4822 10.12 44.54 Vengappally 11756 266 2977 1676 21.16 17.21 Vengara 48600 2530 144 2275 18.66 83.88 Vengola 50476 4221 325 3958 35.65 71.60 Vengoor 21937 2152 344 2647 248.01 30.79 Venkitangu 25118 2526 83 2738 20.46 37.64 Venmony 19932 3858 54 1712 18.02 22.88 Vettathoor 28104 3737 29 2088 35.84 27.29 Vettikkavala 36204 5725 41 4562 36.23 35.10 Vettom 37456 1367 57 2775 15.49 31.51 Vettoor 18704 2037 47 1880 6.82 21.22 Vijayapuram 30838 2569 110 1876 16.06 156.37 Vilakkudy 32995 3224 64 3925 21.44 44.58 Vilappil 36212 2655 236 4839 19.42 50.57 Vilavoorkkal 31761 2579 68 3592 12.02 42.66 Vilayoor 23389 2572 56 1935 17.73 25.20 Villyappally 34502 692 75 2189 17.35 47.86 Vithura 26249 2800 3449 4584 131.56 38.05

 

  711

Vorkady 25226 733 779 2386 45.40 18.02 West Eleri 29316 100 4707 3147 77.45 26.85 West Kallada 18176 4125 50 2565 13.36 65.52 Yeroor 33929 4233 142 4606 44.80 37.34

Block Panchayat 25800516 2530576 443241 2651049 35401.41 0.00 Adimaly 126262 11419 8589 18021 519.17 0.00 Alangad 145906 14039 419 11481 65.90 0.00 Alathur 236169 32406 894 27720 310.47 0.00 Ambalappuzha 140605 6286 546 17195 67.57 0.00 Anchal 219725 31058 3596 28971 950.59 0.00 Angamaly 175741 14396 523 14779 193.46 0.00 Anthikkad 145006 19638 173 13436 99.04 0.00 Areekkode 287990 28379 2178 21958 224.77 0.00 Aryad 162379 7650 574 21547 87.22 0.00 Athiyannoor 143383 16706 211 22020 57.51 0.00 Attappadi 64318 3054 27627 13695 703.23 0.00 Azhtha 149514 38450 4265 26209 1214.87 0.00 Balussery 217179 24448 2049 22480 257.47 0.00 Bharanikkavu 173498 27756 417 18565 133.89 0.00 Chadayamangalam 226637 27288 1158 27622 248.61 0.00 Chalakkudy 151731 17544 2376 15627 591.53 0.00 Chambakkulam 113022 10921 213 14189 139.45 0.00 Chavakkad 133192 7453 185 11267 56.97 0.00 Chavara 169546 15676 389 18824 74.90 0.00 Chelannoor 187345 19688 2021 17013 125.08 0.00 Chengannur 144927 25366 335 14326 112.01 0.00 Cherpu 103864 13129 226 9398 84.48 0.00 Chirayinkeezhu 156359 26155 191 19365 72.18 0.00 Chittoor 192058 26703 4217 25436 299.91 0.00 Chittumala 152973 23020 268 19092 89.15 0.00 Chowwannur 212491 26345 255 19762 170.78 0.00 Devikulam 119534 47810 13599 13987 957.46 0.00 Edakkad 147377 4094 262 7869 89.48 0.00 Edappaly 119436 10440 357 11482 54.44 0.00 Elamdesom 128716 6662 11299 16845 187.22 0.00 Elanthur 104505 14235 380 8792 106.22 0.00 Erattupetta 102438 4430 7920 11892 264.05 0.00 Ettumanoor 170607 9196 641 15349 185.94 0.00 Harippad 122930 12052 353 15642 89.57 0.00 Idukki 124516 5911 8738 17454 735.45 0.00 Irikkur 178189 4661 5944 16318 343.90 0.00

 

  712

Irinjalakkuda 96050 15877 150 9546 109.49 0.00 Iritty 145222 2862 6536 13199 326.29 0.00 Ithikkara 166886 25123 641 16785 107.17 0.00 Kaduthuruthi 134200 16980 359 14934 155.69 0.00 Kalikavu 220989 21657 3145 22287 497.99 0.00 Kallyassery 204764 13708 418 12285 143.39 0.00 Kalpatta 200483 13245 29277 25086 543.04 0.00 Kanjangad 181637 3928 5856 14734 205.54 0.00 Kanjikuzhy 161173 7935 884 22183 75.06 0.00 Kanjirappally 209382 23576 6603 25415 342.68 0.00 Kannur 136013 8550 298 7793 46.89 0.00 Karadukka 146883 9555 9198 13362 372.47 0.00 Kasaragode 258728 13255 1283 17460 242.09 0.00 Kattappana 135960 13901 5209 21018 319.61 0.00 Kilimanoor 213281 36999 612 26116 179.77 0.00 Kodakara 223657 22270 1206 20497 298.12 0.00 Koduvally 277789 22926 3398 27437 469.21 0.00 Koipram 120731 13552 420 10482 123.67 0.00 Kollamgode 176192 37086 5785 22066 214.11 0.00 Kondotty 250081 24562 592 18598 140.97 0.00 Konni 141676 18251 657 12774 841.32 0.00 Koovappadi 155752 16043 601 14795 371.99 0.00 Kothamangalam 201345 15543 5042 22665 792.43 0.00 Kottarakkara 140126 20473 403 15747 95.11 0.00 Kozhikode 110948 5586 224 7768 33.26 0.00 Kunnamangalam 306964 28994 1083 25243 204.08 0.00 Kunnummal 157926 4005 890 15094 242.08 0.00 Kuthuparamba 177511 2252 3196 12355 165.59 0.00 Kuttippuram 229468 13763 842 13869 133.25 0.00 Kuzhalmannam 174611 41783 144 19882 192.12 0.00 Lalam 104452 5974 491 9786 158.81 0.00 Madappally 164429 15164 534 14544 101.63 0.00 Mala 150554 16961 174 13664 127.13 0.00 Malampuzha 192139 25058 3193 17055 403.94 0.00 Malappuram 233549 11655 403 14273 136.41 0.00 Mallappalli 118203 14128 526 11381 126.24 0.00 Mananthavady 166943 3764 38019 21977 586.41 0.00 Mangada 199616 13558 427 14606 94.08 0.00 Manjeswaram 221951 12258 2037 17714 341.36 0.00 Mannarkkad 260666 25511 2572 65399 370.33 0.00 Mathilakam 218331 22178 493 22735 129.05 0.00

 

  713

Mavelikkara 162359 25559 345 15730 105.47 0.00 Melady 84272 6726 119 7413 61.73 0.00 Mukhathala 242733 29706 460 22775 89.62 0.00 Mulamthuruthi 148812 16863 499 13086 134.07 0.00 Mullassery 94679 7535 140 9059 65.85 0.00 Muthukulam 184786 17634 590 20613 107.24 0.00 Muvattupuzha 162971 9436 619 14095 201.62 0.00 Nedumangad 176478 14363 1363 22335 123.50 0.00 Nedumkandam 147661 11259 1785 21604 341.90 0.00 Neeleswaram 149267 8276 827 12995 169.68 0.00 Nemom 264042 31342 831 34181 122.41 0.00 Nenmara 170201 26970 2166 20717 757.13 0.00 Nilamboor 185925 12041 7989 20744 621.20 0.00 Oachira 209652 15976 472 23336 97.76 0.00 Ollukkara 153780 13000 1860 16882 444.87 0.00 Ottappalam 238455 33308 243 22631 235.47 0.00 Palakkad 190045 29533 271 20491 178.46 0.00 Pallom 173693 14071 1034 15486 108.12 0.00 Palluruthi 94840 7353 186 10599 53.60 0.00 Pambakkuda 80014 7054 231 7754 134.86 0.00 Pampady 185010 9409 1371 17216 203.51 0.00 Panamaram 181583 5328 35326 25049 350.86 0.00 Pandalam 92817 20182 187 9399 88.11 0.00 Panoor 101494 1359 231 6204 44.83 0.00 Panthalayani 138371 11295 229 12089 90.56 0.00 Parakkadavu 165734 18023 307 15658 118.97 0.00 Parakkode 206368 38996 562 20902 250.30 0.00 Parappa 181247 1264 28647 21308 546.68 0.00 Parassala 191992 17333 351 28247 82.21 0.00 Paravoor 154245 14570 770 16293 65.70 0.00 Pathanapuram 165675 23735 905 21326 250.48 0.00 Pattambi 210241 29002 306 17282 154.27 0.00 Pattanakkad 199932 23407 766 27606 104.72 0.00 Payyannur 173043 7052 2247 15203 337.49 0.00 Pazhayannur 182810 28891 486 22310 291.52 0.00 Perambra 166946 18121 819 18316 275.02 0.00 Peravoor 136313 2108 10360 14569 425.42 0.00 Perinthalmanna 296070 30980 608 19719 259.51 0.00 Perumbadappu 160238 8972 216 10758 58.99 0.00 Perumkadavila 200677 17955 2376 33766 285.38 0.00 Ponnani 129069 17537 373 9491 72.30 0.00

 

  714

Pothencode 170973 24299 490 19911 86.61 0.00 Pulikeezhu 87716 10378 176 7940 68.66 0.00 Puzhakkal 156008 16719 266 13403 121.46 0.00 Ranni 164463 15705 4705 18679 1004.61 0.00 Sasthamcotta 199456 35177 486 24666 135.12 0.00 Sreekrishnapuram 145023 21320 560 16764 192.63 0.00 Sulthan Bathery 143440 4591 32746 20001 426.52 0.00 Thalasseri 191976 3087 491 11810 96.61 0.00 Thalikkulam 133917 4684 157 12792 61.14 0.00 Thaliparambu 248398 8627 7796 21460 530.95 0.00 Thanur 229342 6444 564 12235 103.95 0.00 Thirur 225648 13824 663 14809 94.46 0.00 Thirurangadi 211070 13131 317 11829 90.03 0.00 Thodannur 136354 5037 304 10516 96.77 0.00 Thodupuzha 79430 5305 1234 8680 129.75 0.00 Thrithala 200831 35599 355 20009 172.33 0.00 Thuneri 186114 2659 1843 13520 164.41 0.00 Thycattussery 109864 11656 468 15679 85.92 0.00 Uzhavoor 154398 9001 612 13717 217.30 0.00 Vadakara 131576 2602 254 7937 50.96 0.00 Vadakkamchery 121373 17718 168 14028 167.70 0.00 Vadavucode 159833 23402 691 13074 185.95 0.00 Vaikkom 125092 14662 423 17247 122.83 0.00 Vamanapuram 216222 27184 6143 30588 421.15 0.00 Vandoor 250832 32752 1911 21031 224.61 0.00 Varkala 159846 27754 345 16088 86.67 0.00 Vazhakkulam 238877 20114 1088 16223 131.64 0.00 Vazhoor 143894 12708 765 13178 147.93 0.00 Veliyanad 83692 7076 183 11006 111.31 0.00 Vellanad 232913 19690 8847 35440 372.12 0.00 Vellangallur 120152 17029 205 12034 110.69 0.00 Vengara 253826 11940 551 12008 127.53 0.00 Vettikkavala 190245 33329 484 22766 169.47 0.00 Vypin 125853 16936 268 14507 56.42 0.00

District Panchayat 25800516 2530576 443241 2651049 35401.41 0.00 Alappuzha 1759167 183298 5674 214281 1219.43 0.00 Ernakulam 2129359 204212 11601 196491 2561.05 0.00 Idukki 1011593 140717 54718 143818 4405.43 0.00 Kannur 1840300 58360 37779 139065 2550.84 0.00 Kasaragode 1139713 48536 47848 97573 1877.82 0.00 Kollam 2083654 280561 9262 241910 2307.98 0.00

 

  715

Kottayam 1667595 135171 20753 168764 2008.49 0.00 Kozhikode 2101784 152087 13233 184826 2070.63 0.00 Malappuram 3363713 261195 20779 238215 2880.05 0.00 Palakkad 2450949 367333 48333 309147 4184.40 0.00 Pathanamthitta 1036479 145427 7613 100349 2609.13 0.00 Thiruvananthapuram 2126166 259780 21760 288057 1889.51 0.00 Thrissur 2397595 266971 8520 236440 2929.82 0.00 Wayanad 692449 26928 135368 92113 1906.83 0.00

Municipality 4484914 311367 31452 386959 2395.84 31172.51 Adoor 29171 3621 38 2635 20.82 361.64 Alappuzha 174176 3436 467 43812 46.71 828.05 Aluva 22428 835 90 743 6.46 673.09 Angamaly 33465 1419 68 2868 28.24 470.20 Anthur 37637 2256 69 1892 24.84 298.28 Attingal 37346 4057 48 3156 16.87 370.51 Chalakkudy 49525 3401 77 4014 25.23 556.36 Changanassery 47685 3718 78 3705 13.50 524.95 Chavakkad 39098 825 58 3569 12.41 249.49 Chengannur 23466 2588 75 2042 14.60 185.47 Cherplassery 38365 4132 73 2906 32.53 86.93 Cherthala 45827 1530 112 6221 16.19 333.58 Chittoor Thathamangalam 32298 3837 30 4237 14.71 208.36 Elloor 36722 4005 361 2012 11.21 97.68 Erattupetta 29705 227 166 2991 7.50 88.59 Ettumanoor 45837 3297 235 3639 27.81 258.44 Feroke 54074 4884 81 3336 13.53 93.50 Guruvayur 70012 2519 130 1210 30.78 650.52 Harippad 30174 2138 82 2649 18.38 47.16 Irinjalakkuda 62532 7071 93 1729 33.57 429.41 Iritty 40369 574 997 3101 46.65 100.83 Kalamassery 71038 5630 384 3956 27.00 849.78 Kalpetta 31580 2200 3228 4002 40.74 324.40 Kanhhangad 73342 1707 754 6120 39.54 398.86 Karunagappally 49604 4572 104 5281 18.65 106.26 Kasaragode 54172 1543 166 4036 16.69 552.53 Kattappana 42546 2582 524 4845 52.77 202.68 Kayamkulam 68634 4477 137 7220 21.79 328.62 Kodungallur 71244 5418 153 4104 27.81 408.14 Koduvally 48687 2638 367 3947 23.85 71.96 Kondotty 59256 7274 72 2150 11.99 119.40 Koothuparamba 29619 402 108 2687 16.76 179.33

 

  716

Kothamangalam 38837 2340 125 3936 40.04 399.74 Kottakkal 44382 1171 113 2211 20.45 242.17 Kottarakkara 30055 4240 78 2625 17.40 194.77 Kottayam 138283 9044 552 4182 50.14 1637.14 Kunnamkulam 54071 6419 77 5609 34.18 479.39 Kuthattukulam 17253 1029 130 1542 23.18 84.46 Malappuram 68127 3319 58 4719 33.60 542.81 Mananthavady 47974 1689 7501 5686 80.10 246.94 Manjeri 97102 8257 264 8130 53.10 425.84 Mannarkkadu 31410 2804 109 2640 35.02 67.08 Marad 44704 3939 261 2664 12.35 330.60 Mattannur 47078 945 132 4508 54.32 161.06 Mavelikkara 26421 3776 27 2379 12.65 247.90 Mukkom 40670 5494 110 3715 31.28 121.37 Muvattupuzha 30397 1588 139 2158 13.18 526.21 Nedumangad 60161 5752 263 10096 32.53 283.08 Neyyattinkara 70850 7772 131 9761 29.05 373.30 Nilambur 46345 3470 945 3952 10.65 180.97 Nileshwar 40148 1497 89 112 27.27 105.63 North Paravoor 31503 1577 117 2808 9.02 321.30 Ottappalam 53792 4765 89 5610 32.66 299.14 Pala 22056 626 79 1617 16.06 501.04 Palakkad 130955 10068 213 10330 26.60 1554.69 Pandalam 41594 7678 89 3443 28.40 123.00 Panoor 57730 898 131 3469 29.00 107.13 Parappanangadi 70903 3428 70 4342 22.25 143.65 Paravoor 37245 4528 52 4419 16.19 140.34 Pathanamthitta 37538 3292 131 3710 23.50 490.11 Pattambi 28632 3471 37 2011 15.84 258.54 Payyannur 72111 4018 153 5578 54.63 398.93 Payyoli 49470 2856 53 4442 22.34 137.54 Perinthalmanna 49723 5175 103 3886 34.41 401.85 Perumbavoor 28110 2365 26 1978 13.61 522.88 Piravam 27229 1813 63 2451 29.36 115.02 Ponnani 90491 5202 196 8055 24.82 575.91 Punalur 46702 4054 356 7071 34.35 323.02 Quilandy 71873 4550 80 7622 29.05 298.37 Ramanattukara 35937 3605 38 2228 11.71 151.27 Shornur 43533 7423 88 4012 32.28 300.91 Sreekandapuram 33489 1712 726 3073 69.00 63.18 Sulthan Bathery 45417 1761 5346 4963 103.22 241.82

 

  717

Thalassery 92558 2096 267 5558 23.96 1097.93 Thaliparamba 34828 558 83 3983 43.08 313.20 Thanur 69870 2378 83 5371 19.49 65.77 Thirur 56058 2717 128 2585 16.55 532.13 Thirurangadi 56632 1338 68 2390 17.73 117.02 Thiruvalla 52883 4488 237 4596 27.15 586.42 Thodupuzha 52045 2146 572 4766 35.43 447.19 Thrikkakkara 77319 7123 380 4643 27.46 1351.44 Thrippunithura 92550 10550 258 4487 29.18 693.48 Vadakara 75295 1190 196 5980 21.32 679.19 Vadakkamchery 61341 7513 61 5544 51.33 166.72 Vaikkom 23234 1820 109 2679 8.73 177.33 Valancherry 40318 3342 111 2106 10.64 156.19 Varkala 40048 5885 134 3713 14.87 213.40

Municipal Corporation 3118588 197630 10146 256540 680.99 30056.19 Kannur 237284 11531 926 11450 78.11 1875.16 Kochi 602046 20030 2213 63568 94.88 9042.61 Kollam 387942 30241 909 47796 72.13 2097.98 Kozhikode 608503 21887 1070 27602 118.59 4876.84 Thiruvananthapuram 966856 89731 4423 61845 215.86 8853.25 Thrissur 315957 24210 605 44279 101.42 3310.35

 

  718

Appendix B Data on Assets used for Devolution of Maintenance Fund

Lenth of Road

in KM Area of Non Road

in SqM Grama Panchayat 47184.71 3874188.88

Abdul Rahiman Nagar 81.87 9066.16 Adat 43.72 2833.85 Adichanelloor 45.82 5764.45 Adimaly 40.71 1671.19 Agali 37.11 10000.00 Aikaranad 62.25 4161.93 Ajanoor 10.95 6688.44 Akalakunnam 40.21 2711.15 Akathethara 46.31 4006.90 Ala 30.29 2027.25 Alagappa Nagar 80.48 3060.98 Alakkode (IDK) 51.84 1281.10 Alakkode (KNR) 40.28 6522.73 Alamcode 70.11 5093.42 Alanallur 100.00 7791.61 Alangad 100.00 1722.27 Alappad 15.63 8814.59 Alathoor 42.57 6404.77 Alayamon 27.28 4598.17 Alipparamba 81.90 3056.14 Aloor 100.00 5605.71 Amarambalam 41.57 9969.31 Ambalappara 46.42 4622.10 Ambalappuzha North 7.24 1784.11 Ambalappuzha South 20.73 2051.34 Ambalavayal 75.77 9158.28 Amballoor 56.64 2760.73 Amboori 25.70 3769.05 Anad 22.33 4754.73 Anakkara 100.00 4628.76 Anakkayam 63.00 6438.49 Ananganadi 18.34 3306.43 Anchal 29.50 6929.13 Ancharakkandi 34.71 4320.13 Andoorkkonam 58.44 10000.00 Angadippuram 100.00 3730.93

 

  719

Anicadu 50.92 1825.69 Anjuthengu 7.00 2519.05 Annamanada 100.00 3315.08 Anthikkad 20.30 4292.57 Arakkulam 39.14 6406.89 Arakkuzha 53.80 2430.49 Aralam 73.18 3666.85 Aranmula 49.43 5475.41 Arattupuzha 26.08 1648.81 Areekkode 59.25 5974.37 Arikkulam 21.20 2422.46 Arimpoor 42.54 4143.23 Arookutty 13.26 3195.28 Aroor 44.55 806.24 Arppookkara 51.31 2698.09 Aruvappulam 25.82 1354.85 Aruvikkara 47.80 5871.65 Aryad 30.53 2624.50 Aryanad 45.00 10000.00 Aryancode 17.11 5751.75 Aryankavu 43.01 6157.47 Asamannoor 61.00 3251.44 Athavanad 100.00 4812.44 Athirampuzha 96.83 3086.60 Athirappilly 27.12 3748.24 Athiyannoor 46.17 4962.42 Atholi 59.64 4226.05 Avanoor 83.80 2949.00 Avinissery 53.23 1781.09 Avoli 60.09 1755.20 Ayancheri 27.80 791.86 Ayarkkunnam 45.09 2309.85 Ayavana 66.92 3156.03 Ayiloor 64.52 4406.40 Ayiroor 88.20 1498.68 Aymanam 59.74 3711.31 Ayyampuzha 67.93 1771.57 Ayyankunnu 64.96 3294.22 Ayyappancoil 32.32 2173.73 Azhikode 22.49 3809.82 Azhiyoor 32.98 3672.01

 

  720

Azhoor 60.09 5169.41 Badiyadukka 80.56 9124.21 Balal 100.00 5615.79 Balaramapuram 64.56 4467.39 Balussery 42.28 3070.82 Bedadukka 73.08 6393.60 Belur 15.17 3087.99 Bharananganam 50.63 2677.49 Bharanikkavu 100.00 3696.22 Bisonvaly 45.78 1292.86 Budhanoor 54.08 2104.91 Chadayamangalam 20.00 8197.41 Chakkittappara 99.64 1349.25 Chakkupalam 32.86 1172.00 Chalavara 80.11 921.55 Chalissery 42.50 4668.73 Chaliyar 31.65 5166.51 Chambakkulam 8.88 563.24 Changaroth 26.88 5937.77 Chapparappadavu 64.26 7220.76 Chathamangalam 65.86 4733.56 Chathannur 48.00 5334.86 Chavara 66.94 9016.12 Chazhoor 36.41 4154.16 Cheekkode 49.60 9461.85 Chekyadu 43.48 2858.32 Chelakkara 94.00 5259.25 Chelampra 35.09 2406.55 Chelannur 24.26 2862.37 Chellanam 4.88 1599.93 Chemanchery 20.31 3874.34 Chembilode 57.69 2775.58 Chemmanad 100.00 4602.68 Chemmaruthy 76.24 5667.33 Chempu 15.41 3531.91 Chengalai 51.15 2532.57 Chengamanad 50.78 6475.63 Chengottukavu 30.24 1514.79 Chenkal 21.20 10000.00 Chenkala 100.00 5262.25 Chennamangalam 54.64 940.68

 

  721

Chennampallippuram 16.62 3533.05 Chenneerkara 50.40 3663.93 Chennithala Thripperumthura 58.51 3167.70 Cheppad 50.77 2502.89 Cheranalloor 35.37 3840.99 Cheriyamundam 42.76 778.59 Cheriyanad 41.01 4802.23 Cherode 44.61 697.34 Cherpu 70.83 3003.79 Cherthala South 27.13 2375.30 Cherukavu 24.74 2934.88 Cherukole 18.61 2459.46 Cherukunnu 27.46 1611.78 Cherunniyoor 20.48 1985.96 Cherupuzha 76.82 1487.56 Cheruthana 11.04 1818.23 Cheruthazham 69.18 4891.52 Cheruvannur 31.47 3720.55 Cheruvathur 100.00 4411.76 Chettikkulangara 4.86 3333.65 Chingoli 23.42 2595.70 Chinnakkanal 28.23 2486.52 Chirakkadavu 100.00 4322.50 Chirakkal 87.99 4295.49 Chirakkara 66.32 1353.81 Chirayinkeezhu 56.41 2033.56 Chithara 50.34 5304.26 Chittar 30.10 3566.88 Chittariparamba 36.23 2494.02 Chittattukara 49.35 1972.66 Chokkadu 59.81 6104.22 Chokli 35.95 1819.30 Choomikkara 62.54 3190.67 Choondal 100.00 3861.90 Chottanikkara 64.10 1926.91 Chowwannur 39.00 2219.31 Chunakkara 43.50 6560.95 Chunkathara 48.00 5514.19 Clappana 41.86 2775.90 Delampady 81.60 3831.60 Desamangalam 53.54 2992.41

 

  722

Devikulam 0.10 2356.17 Devikulangara 43.98 2941.02 Dharmmadam 31.87 1222.61 East Eleri 100.00 3797.02 East Kallada 30.34 4297.57 Edacheri 27.81 2602.95 Edakkara 34.04 7373.39 Edakkattuvayal 85.65 4613.97 Edamalakkudy 0.00 187.61 Edamulakkal 54.19 4772.03 Edappal 51.95 1227.90 Edappatta 18.14 4542.44 Edarikode 44.84 2780.65 Edathala 100.00 5241.45 Edathua 24.34 1055.79 Edathuruthy 50.75 2686.14 Edava 47.55 6434.56 Edavaka 93.06 3722.28 Edavanakkad 28.41 2848.59 Edavanna 100.00 10000.00 Edavetty 24.00 1628.18 Edavilangu 16.22 5294.94 Edayoor 33.13 2669.80 Elakamon 14.95 4969.27 Elamadu 52.69 3042.29 Elamballur 59.54 4309.76 Elamkulam 32.24 3510.78 Elamkunnappuzha 14.88 4030.61 Elanji 72.39 4481.39 Elanthoor 60.00 2311.22 Elappara 3.90 7964.47 Elappilli 27.84 6399.19 Elavally 50.25 2520.17 Elavancherry 26.06 3624.41 Elikkulam 67.02 1423.65 Enadimangalam 22.52 3696.23 Engandiyur 37.35 2156.47 Enmakaje 87.00 5765.36 Eramala 47.22 2868.65 Eramam Kuttur 65.57 1880.54 Eramholi 29.97 1109.40

 

  723

Erathu 50.23 7823.54 Erattayar 29.47 1814.46 Eraviperoor 54.80 1758.87 Erimayoor 78.66 4711.33 Eriyad 54.00 5264.93 Erumappetty 50.36 2578.23 Erumeli 78.90 4847.13 Eruthampathy 21.99 3546.44 Eruvessi 41.00 4532.31 Ezhamkulam 100.00 7523.79 Ezhikkara 20.43 710.86 Ezhom 34.18 3493.86 Ezhukone 41.55 10000.00 Ezhumattoor 39.18 972.08 Ezhupunna 28.65 1776.03 Idukki Kanjikuzhi 33.25 6340.17 Irikkur 16.71 1096.95 Irimbilayam 26.27 2082.19 Ittiva 51.05 3433.78 Kadakkal 100.00 6748.23 Kadakkarappally 10.65 3915.54 Kadakkavoor 7.08 6117.83 Kadalundi 53.09 3966.41 Kadamakkudi 38.75 1234.95 Kadambazhippuram 47.10 4037.97 Kadamboor 23.67 1479.66 Kadampanadu 40.68 6535.43 Kadanad 43.61 3467.39 Kadangode 77.07 2783.03 Kadannapally Panapuzha 55.59 4451.22 Kadaplamattom 75.53 3724.12 Kadappuram 23.63 1023.25 Kadapra 34.20 1346.56 Kadavallur 100.00 2786.66 Kadinamkulam 81.70 2762.83 Kadiroor 13.55 1185.20 Kadukutty 55.60 2408.62 Kadungallur 52.47 514.01 Kaduthuruthi 88.03 4559.98 Kainakary 0.83 471.37 Kaiparamba 83.74 3680.77

 

  724

Kaippamangalam 44.77 6059.39 Kakkodi 62.17 4718.07 Kakkur 39.57 2115.16 Kaladi(EKM) 100.00 6748.61 Kaladi(MLM) 38.56 7649.08 Kalanjoor 87.48 716.54 Kalikavu 62.19 7317.73 Kallar 100.00 4349.20 Kallara (KTM) 22.31 2838.48 Kallara (TVM) 100.00 3746.43 Kallikkadu 74.01 4084.57 Kalliyoor 68.16 5161.74 Kallooppara 48.18 2069.07 Kalloorkkadu 45.55 5843.99 Kalluvathukkal 70.02 2352.48 Kallyassery 73.54 5670.08 Kalpakancherry 83.87 2191.59 Kamakshi 18.29 3175.05 Kanakkary 57.59 3287.74 Kandallor 26.62 1495.29 Kandanassery 73.63 1800.91 Kangazha 39.36 1510.26 Kaniambatta 48.93 7507.65 Kanichar 85.92 120.00 Kanjiar 24.50 3222.07 Kanjikuzhi 24.28 1710.43 Kanjiramkulam 55.79 3586.58 Kanjirampuzha 62.31 4560.23 Kanjirappally 100.00 2984.86 Kanjoor 64.25 1844.55 Kankole Alapadamba 43.93 5600.14 Kannadi 42.27 2593.33 Kannamangalam 45.63 4948.19 Kannambra 53.81 4101.58 Kannapuram 27.66 3250.37 Kanthalloor 18.50 3218.52 Kappur 74.12 3511.32 Karadukka 61.63 2564.89 Karakkurissi 47.54 3315.80 Karakulam 60.92 5909.38 Karalam 22.94 1636.00

 

  725

Karassery 71.66 2991.01 Karavaloor 17.35 4265.45 Karavaram 57.16 5060.01 Kareepra 16.65 6412.06 Karimannoor 41.13 2517.60 Karimba 60.38 8088.16 Karimpuzha 75.73 4180.75 Karinkunnam 33.12 2799.59 Karivellur Paralam 36.97 2579.98 Karode 76.15 2798.03 Karoor 100.00 7916.84 Karthikappally 28.19 4121.32 Karukachal 26.73 3051.05 Karukutty 100.00 3470.11 Karulai 28.79 4386.74 Karumaloor 84.19 5041.23 Karumkulam 17.84 2671.50 Karunapuram 48.18 2395.90 Karuvarakkundu 54.72 1998.30 Karuvatta 21.77 4094.93 Kattakada 100.00 5250.00 Kattakambal 60.17 4906.96 Kattippara 43.06 2293.65 Kattur 29.56 1826.30 Kavalam 5.25 1516.78 Kavalangade 62.45 9529.04 Kavannur 96.95 4159.80 Kavassery 50.70 2312.68 Kavilumpara 25.67 5038.50 Kaviyoor 65.00 2231.18 Kayakkodi 35.29 2090.67 Kayanna 20.89 2065.17 Kayyur-Cheemeni 37.83 9181.36 Keerampara 36.71 1357.59 Keezhalloor 26.96 1877.60 Keezhariyoor 19.09 1261.13 Keezhmadu 77.14 2870.73 Kelakam 44.53 9532.78 Keralassery 24.94 2192.36 Kidangoor 61.84 4606.75 Kilimanoor 95.82 5177.85

 

  726

Kinanoor Karindalam 84.14 7011.83 Kizhakkambalam 100.00 7148.13 Kizhakkancherry 60.44 3061.92 Kizhakkothu 63.44 10000.00 Kizhattoor 53.56 4597.49 Kizhuparamba 49.33 4116.94 Kizhuvilam 100.00 5671.72 Kodakara 6.19 7677.15 Kodamthuruthu 19.86 6804.78 Kodancheri 79.34 6516.57 Kodassery 80.50 7280.61 Kodikkulam 41.78 2851.10 Kodiyathur 50.09 7806.96 Kodom-Beloor 98.40 5753.95 Kodoor 44.74 2455.66 Kodumba 25.53 2478.16 Kodumon 50.16 2356.59 Koduvayoor 38.62 4852.56 Koipram 58.09 5161.47 Kokkayar 92.38 1070.13 Kolacheri 76.41 2954.06 Kolayad 43.39 5731.26 Kolazhy 33.12 2316.17 Kollayil 19.45 2144.50 Kollengode 59.76 5489.25 Kondazhy 100.00 2688.20 Kongad 31.49 5960.73 Konnathadi 84.75 10000.00 Konni 75.18 2895.92 Koorachundu 32.40 1961.40 Kooroppada 34.19 4190.65 Koottikkal 34.40 1797.91 Koottilangadi 81.59 4757.66 Koovappady 100.00 4240.88 Koppam 49.43 2137.94 Koratty 100.00 3783.43 Koruthodu 22.71 1338.00 Kottamkara 57.84 3463.91 Kottanadu 37.49 1724.31 Kottangal 42.85 2770.34 Kottappadam 100.00 4310.33

 

  727

Kottappady 100.00 4012.24 Kottathara 100.00 3682.13 Kottayam 20.98 2308.03 Kottayi 47.16 2120.01 Kottiyoor 35.38 8950.69 Kottukal 83.02 10000.00 Kottur 38.38 4543.23 Kottuvally 43.50 2254.79 Kozhencherry 27.77 2324.16 Kozhinjampara 60.31 8859.07 Kozhuvanal 91.40 7957.86 Krishnapuram 42.15 2288.35 Kudali 44.04 3638.21 Kudaranji 32.68 2976.97 Kudayathoor 41.09 3432.20 Kulakkada 45.36 7040.87 Kulanada 54.15 3843.23 Kulasekharapuram 60.92 4530.80 Kulathoor 100.00 10000.00 Kulathuppuzha 44.48 9851.56 Kulukkallur 44.81 2337.18 Kumali 100.00 7653.18 Kumarakom 54.41 597.80 Kumaram Puthur 66.17 6550.76 Kumaramangalam 20.96 5005.96 Kumarapuram 25.20 2677.13 Kumbadaje 18.98 3161.36 Kumbala 58.42 10000.00 Kumbalam 28.57 2140.45 Kumbalangy 17.79 2814.75 Kummil 40.12 1690.29 Kundara 56.28 4314.55 Kunjimangalam 10.87 2019.57 Kunnamangalam 55.93 5530.99 Kunnanthanam 20.60 3258.53 Kunnathukal 37.00 10000.00 Kunnathunad 24.80 4741.80 Kunnathuparamba 4.37 2310.87 Kunnathur 21.33 6788.34 Kunnukara 67.45 3284.72 Kunnummal 30.38 4453.27

 

  728

Kuravilangadu 38.01 5050.88 Kuruchi 34.24 2815.06 Kurumathur 52.40 3799.92 Kuruva 67.07 5546.11 Kuruvattur 18.45 2272.89 Kuthali 12.26 1285.34 Kuthannur 40.66 2640.42 Kuthiyathodu 12.94 4293.08 Kuttambuzha 35.40 2129.61 Kuttiadi 26.81 2313.75 Kuttiattur 47.74 2625.05 Kuttichal 32.29 3878.12 Kuttikol 49.75 4673.85 Kuttippuram 13.36 9355.96 Kuttoor 45.33 1821.24 Kuzhalmannam 41.51 3343.81 Kuzhimanna 44.35 4212.97 Kuzhoor 54.30 3905.63 Kuzhuppilly 21.65 2446.22 Lakkidi Peroor 84.81 2693.33 Madakkathara 47.04 7678.01 Madappalli 27.33 2238.25 Madavoor (KZD) 29.82 3225.76 Madavoor (TVM) 76.41 10000.00 Madayi 37.96 1452.83 Madhur 63.35 4301.57 Madikai 42.96 2923.44 Makkarapparamba 23.80 2598.76 Mala 100.00 5885.34 Malambuzha 29.33 3298.32 Malappattam 100.00 1949.90 Malayalappuzha 20.15 5277.04 Malayattoor Neeleswaram 47.63 3034.33 Malayinkeezh 56.71 2177.66 Mallappally 52.02 2666.66 Mallappuzhassery 8.53 2943.15 Malur 22.00 3167.64 Mambadu 48.88 7920.58 Manakkad 35.42 3387.18 Manaloor 56.22 4988.47 Manamboor 42.41 2454.42

 

  729

Manarkad 31.85 4599.73 Maneed 76.76 5469.69 Mangalam 11.44 1533.34 Mangalapuram 76.84 6815.34 Mangalpady 100.00 10000.00 Mangara 28.80 1136.34 Mangattidom 97.26 3093.66 Manickal 68.12 10000.00 Manimala 100.00 7263.39 Maniyoor 46.07 3556.12 Manjalloor 52.71 2226.73 Manjapra 68.26 1906.36 Manjeshwar 59.28 10000.00 Manjoor 100.00 5268.11 Mankada 89.71 5681.84 Mankulam 3.59 1534.28 Mannamcheri 43.31 5647.18 Mannar 98.01 1671.84 Mannur 36.34 3665.09 Maradi 54.17 3534.06 Marakkara 100.00 3465.17 Maranalloor 60.90 6870.46 Marancheri 40.39 1409.59 Marangattupally 49.53 6429.69 Mararikkulam South 37.34 4048.01 Mararikulam North 17.20 3101.62 Maravanthurathu 18.92 1946.91 Marayoor 58.70 4220.98 Mariyapuram 26.38 3088.78 Marutharoad 57.38 10000.00 Maruthonkara 39.73 2247.19 Mathilakam 31.48 3782.57 Mathoor 100.00 5885.24 Mathur 33.53 2418.31 Mattool 20.19 1948.26 Mavelikkara Thamarakkulam 91.57 3104.39 Mavelikkara Thekkekkara 92.37 1091.67 Mavoor 53.99 8849.34 Mayyanad 32.50 4657.92 Mayyil 49.78 2372.18 Mazhuvannoor 100.00 10000.00

 

  730

Meenachil 37.73 3361.15 Meenadom 15.20 2790.16 Meenangadi 100.00 10000.00 Meenja 40.18 3145.53 Melarcode 56.05 2937.20 Melattoor 66.00 3282.84 Melila 45.38 4391.63 Meloor 57.00 3057.75 Melukavu 28.19 1869.01 Meppadi 51.32 9528.32 Meppayoor 24.26 2400.00 Mezhuveli 50.71 9982.27 Mogral Puthur 40.63 4121.87 Mokeri 19.37 2466.00 Moodadi 59.63 8791.70 Moonnilavu 31.76 2694.13 Moorkkanad 76.55 4223.69 Moothedam 25.80 3554.44 Morayoor 32.02 5298.33 Mudakkal 83.83 7810.93 Mudakkuzha 53.65 4034.46 Muhamma 27.20 1554.74 Mukkannoor 100.00 2210.60 Mulakkulam 37.72 4689.54 Mulakkuzha 66.82 3654.34 Mulamthuruthi 100.00 686.29 Mulankunnathukavu 51.04 5495.77 Mulavukadu 5.50 2562.59 Muliyar 74.67 4287.85 Mullankolli 6.96 6641.09 Mullassery 38.00 4843.37 Mullurkkara 42.25 3794.93 Mundakkayam 66.59 4456.53 Munderi 73.40 2618.90 Mundrothuruthu 4.50 1878.63 Mundur 66.23 6229.56 Munnar 49.81 3752.15 Munniyoor 96.49 4426.11 Muppainadu 64.40 2935.53 Muriyad 59.13 2564.30 Muthalamada 45.85 8684.28

 

  731

Mutholy 69.21 3266.21 Muthukulam 71.69 4697.97 Muthuthala 58.40 2880.92 Muthuvalloor 22.12 3487.98 Muttar 3.34 1409.85 Muttil 75.19 7508.87 Muttom 22.27 1698.82 Muzhakunnu 27.00 2409.68 Muzhappilangad 28.37 2619.96 Mylam 33.74 3493.77 Mylapra 19.38 698.24 Mynagappally 100.00 5090.25 Nadapuram 100.00 5460.91 Nadathara 71.51 5996.66 Naduvannur 22.88 2662.36 Naduvil 100.00 2811.85 Nagalassery 71.50 4025.32 Nagaroor 48.25 5097.87 Nalleppilly 65.59 1981.08 Nanmanda 37.04 3215.15 Nannambra 68.70 3571.49 Nannamukku 41.12 948.22 Nanniyode 48.00 4755.75 Naranamoozhi 29.83 2201.57 Naranganam 26.97 10000.00 Narath 64.27 2576.46 Narikkuni 32.95 4279.07 Narippatta 29.00 3905.59 Nattika 30.50 2224.12 Navaikulam 100.00 5637.67 Nayarambalam 29.90 120.00 Nedumbana 59.05 6209.97 Nedumbassery 100.00 3916.85 Nedumkandam 54.13 6794.19 Nedumkunnam 12.90 1444.97 Nedumpram 42.93 299.14 Nedumudi 1.66 1611.75 Neduvathur 28.05 6518.54 Neelamperoor 9.08 1687.37 Neendakara 28.63 2623.03 Neendoor 30.65 2948.08

 

  732

Nellanad 40.00 6000.03 Nellaya 35.25 3666.99 Nelliampathy 5.54 4752.67 Nellikkuzhi 92.22 6303.92 Nenmara 35.56 10000.00 Nenmeni 100.00 7862.18 Nenmenikkara 31.82 1733.85 New Mahi 33.30 1965.79 Nilamel 65.00 120.00 Niramaruthoor 16.21 1812.01 Niranam 10.13 2352.99 Njarakkal 60.32 2064.44 Njeezhoor 64.53 2798.84 Nochad 57.99 3779.51 Noolppuzha 59.29 7176.63 Nooranad 57.17 2941.29 Oachira 38.38 2978.12 Okkal 100.00 3146.50 Olavanna 58.52 7464.75 Omallur 36.89 3271.14 Omassery 31.93 7587.59 Onchiyam 28.54 2229.28 Ongallur 62.85 3496.49 Oorakam 30.69 6125.42 Orumanayoor 15.19 989.60 Othukkungal 41.33 3304.39 Ottasekharamangalam 66.03 1972.48 Ottoor 30.72 3087.65 Ozhoor 55.25 3985.03 Padane 34.30 1982.80 Padinjarethara 50.19 3344.25 Padiyoor 16.60 821.62 Padiyoor Kallyad 46.78 2384.70 Paingottur 42.35 3704.06 Paivalike 92.50 5458.86 Palakkuzha 51.10 3875.41 Palamel 98.58 4546.31 Pallarimangalam 26.10 4186.10 Pallassana 26.48 4977.15 Pallichal 71.69 1628.42 Pallickal (PTA) 33.22 6750.55

 

  733

Pallickal (TVM) 42.55 2886.26 Pallikkal 84.92 7278.72 Pallikkara 100.00 9637.67 Pallikkathode 36.34 2244.84 Pallippad 48.29 2639.72 Pallippuram 67.77 5950.80 Pallivasal 17.80 4024.07 Pambadumpara 24.20 3339.05 Pambakkuda 100.00 5286.31 Pampady 37.00 4759.94 Panachikkad 37.74 6653.99 Panamaram 82.52 10000.00 Panangadu 73.52 3904.37 Pananjery 100.00 5776.04 Panathadi 77.79 5756.22 Panavalli 13.70 2513.38 Panavoor 60.15 7317.03 Panayam 21.54 3952.38 Pandalam Thekkekara 48.36 1714.58 Pandanad 15.54 2834.31 Pandikkad 100.00 7236.52 Pangode 100.00 4240.47 Panjal 75.09 6633.19 Panmana 100.00 10000.00 Pannyannur 28.59 1633.02 Pappinissery 39.78 6902.77 Parakkadavu 92.59 3293.26 Paralam 48.20 4616.39 Parali 14.32 4972.43 Parappukkara 100.00 8216.88 Parappur 43.64 3106.09 Parassala 100.00 2719.87 Parathodu 100.00 1599.99 Pariyaram (KNR) 69.30 5325.01 Pariyaram (TSR) 45.59 3425.70 Parudur 51.12 3565.86 Pathanapuram 70.48 7803.60 Pathiyoor 71.97 2384.42 Pattanakkadu 22.21 9151.47 Pattancherry 30.89 5680.22 Pattazhi 32.38 4801.70

 

  734

Pattazhi Vadakkekara 30.80 4166.44 Pattiam 54.37 3519.05 Pattithara 65.70 3937.55 Pattuvam 19.12 1403.28 Pavaratty 50.24 4214.57 Pavithreswaram 45.15 4101.72 Payam 41.08 6382.62 Payippad 31.56 2207.70 Payipra 100.00 7025.08 Payyavur 41.83 5867.31 Pazhayakunnummel 30.40 10000.00 Pazhayannur 52.51 10000.00 Peerumedu 16.09 3336.00 Peralasseri 59.26 1157.62 Perambra 66.04 3266.03 Peravoor 61.09 3388.68 Perayam 25.69 1860.37 Perinad 21.76 3623.36 Peringammala 49.82 7994.64 Peringara 26.90 1337.85 Peringom Vayakkara 51.34 6452.01 Peringottukurissi 47.19 4289.59 Perinjanam 36.78 3766.39 Perumanna 13.31 3689.16 Perumannaclari 21.15 2050.76 Perumatti 93.64 4010.98 Perumbadappu 25.99 5010.02 Perumbalam 14.71 2969.93 Perumkadavila 31.77 3304.69 Peruvallur 55.95 5109.76 Peruvanthanam 29.85 824.00 Peruvayal 42.13 5346.97 Peruvemba 24.52 4104.62 Pilicode 73.40 8471.37 Pinarayi 55.75 2815.16 Pindimana 29.06 3839.03 Piravanthur 31.11 4146.60 Pirayiri 21.39 3637.32 Polpully 32.04 5244.55 Ponmala 64.72 3546.54 Ponmundam 21.29 1678.72

 

  735

Pookkottukavu 29.68 3070.97 Pookkottur 68.07 2477.45 Poomangalam 45.19 2587.19 Poonjar 11.30 2041.84 Poonjar Thekkekkara 32.46 2913.93 Poothadi 100.00 7686.98 Poothakkulam 49.81 2308.28 Poovachal 47.50 10000.00 Poovar 48.20 2317.23 Pooyappally 42.25 6431.55 Porkkulam 40.77 1964.15 Porur 83.13 4122.66 Poruvazhi 18.45 4102.80 Pothanikkad 46.05 1932.36 Pothencode 83.85 10000.00 Pothukal 18.96 4490.26 Poyya 81.31 2581.34 Pozhuthana 29.21 9468.29 Pramadom 30.30 4516.19 Pulamanthol 28.41 3796.10 Pulikkal 57.40 1865.14 Pulimath 74.59 4092.85 Pulinkunnu 7.14 2452.29 Puliyoor 32.77 2705.68 Pullampara 44.20 4430.48 Pulloor Periya 78.14 6343.52 Pulpalli 97.16 5667.20 Pulpatta 73.18 3294.18 Punnapra Notth 16.76 2150.00 Punnapra South 18.75 2736.72 Punnayoor 43.40 7063.63 Punnayoorkkulam 32.61 3619.38 Purakkad 11.89 3367.66 Puramattom 100.00 3396.96 Purameri 10.30 1808.22 Purappuzha 38.93 2092.59 Purathur 26.80 4878.45 Puthanvelikkara 55.05 3400.90 Puthenchira 83.75 4460.00 Puthige 49.68 4136.97 Puthoor (PKD) 17.64 2355.43

 

  736

Puthoor (TSR) 8.71 8168.41 Puthrukka 100.00 4337.31 Puthukkad 48.14 3237.45 Puthukkode 34.43 8148.30 Puthunagaram 52.94 5912.61 Puthuppadi 73.85 6943.31 Puthuppally 27.90 2910.00 Puthuppariyaram 0.96 10000.00 Puthussery 100.00 7653.18 Puzhakattiri 50.96 1957.51 Rajakkad 47.87 3713.19 Rajakumari 44.92 4622.94 Ramamangalam 100.00 3492.46 Ramankari 8.01 1905.17 Ramanthaly 17.85 2817.47 Ramapuram 100.00 7477.20 Ranni 17.40 2903.70 Ranni Angadi 22.20 1148.73 Ranni Pazhavangadi 22.82 10000.00 Ranni Perunad 44.42 4679.38 Rayamangalam 100.00 6242.79 Santhanpara 39.80 4070.59 Sasthamcotta 100.00 3212.82 Seethathodu 29.06 3901.18 Senapathy 21.90 1684.73 Sholayoor 23.93 6498.94 Sooranad North 100.00 5870.53 Sooranad South 55.38 3586.84 Sree Narayanapuram 54.77 6422.80 Sreekrishnapuram 66.73 3546.88 Sreemoola Nagaram 74.09 5287.48 T.V. Puram 11.60 2769.09 Talikulam 58.46 2539.15 Teekoy 51.65 1877.88 Thachambara 33.78 2152.00 Thachanattukara 53.27 3313.70 Thakazhi 4.15 3815.14 Thalakkad 46.55 2477.92 Thalakkulathoor 21.39 2834.92 Thalanad 15.84 1001.39 Thalappalam 43.46 3627.77

 

  737

Thalavadi 3.15 663.35 Thalavoor 41.87 3774.07 Thalayazham 12.50 2426.30 Thalayolapparambu 29.63 3410.78 Thamarassery 65.36 6933.87 Thanaloor 42.67 6702.83 Thanneermukkam 21.68 3368.95 Thannithodu 24.56 6825.93 Thannyam 45.11 2034.70 Thariyode 18.44 3640.81 Tharoor 42.63 1584.26 Thavanoor 32.21 3686.46 Thavinhal 40.00 7706.29 Thazhakkara 100.00 3663.22 Thazhava 82.52 3783.27 Thazhekkode 100.00 5565.36 Thekkumbhagam 33.19 4828.09 Thekkumkara 76.21 3385.17 Thenhippalam 97.93 6692.62 Thenkara 46.30 6394.17 Thenkurussi 55.42 3228.28 Thenmala 24.12 4476.65 Thennala 32.69 1074.74 Thevalakkara 63.66 5692.73 Thidanad 64.49 2320.44 Thikkodi 65.00 2691.11 Thillankery 33.34 2487.04 Thirumaradi 76.07 3129.32 Thirumittakode 28.48 10000.00 Thirunavai 88.02 4231.07 Thirunelli 61.99 10000.00 Thirupuram 38.27 1764.35 Thiruvali 44.46 4178.03 Thiruvalloor 26.21 4376.85 Thiruvambadi 70.00 5785.59 Thiruvaniyoor 100.00 5486.88 Thiruvanvandur 29.63 1979.35 Thiruvarppu 15.50 1832.46 Thiruvegappuram 66.95 2636.05 Thiruvilwamala 63.84 10000.00 Thodiyoor 66.86 3697.79

 

  738

Tholicode 55.56 5889.52 Tholoor 40.54 3293.73 Thondarnadu 94.76 4846.93 Thottapuzhassery 25.00 1031.50 Thrikkadeeri 27.57 3200.02 Thrikkalangode 79.37 6317.78 Thrikkaripur 58.21 6314.99 Thrikkaruva 24.00 4488.90 Thrikkodithanam 26.64 1931.71 Thrikkovilvattom 63.81 5302.93 Thrikkunnappuzha 19.49 1890.19 Thrikkur 100.00 4346.22 Thriprangode 82.26 1543.51 Thriprangottur 65.21 1920.79 Thrithala 77.17 2559.50 Thumpamon 12.32 1192.68 Thuneri 23.38 1920.55 Thuravoor (ALP) 26.03 5158.14 Thuravoor (EKM) 23.23 5174.62 Thurayoor 22.36 878.99 Thuvvoor 54.21 6904.05 Thycattussery 25.18 7745.91 Udayagiri 100.00 3860.26 Udayamperoor 52.33 1592.34 Udayanapuram 20.30 3920.05 Uduma 92.88 8351.09 Udumbanchola 29.63 2727.11 Udumbanoor 65.73 5710.00 Uliari 23.32 3981.24 Ulikkal 59.81 10000.00 Ummannur 38.57 4487.87 Unnikulam 71.74 4987.78 Upputhara 31.71 4192.33 Urangattiri 65.17 10000.00 Uzhamalackal 20.00 2701.48 Uzhavoor 100.00 2310.47 Vadakarapathy 46.75 6496.20 Vadakkancheri 100.00 6578.84 Vadakkekkad 38.17 2954.08 Vadakkekkara 38.17 5248.88 Vadanappilly 38.70 451.02

 

  739

Vadasserikkara 32.79 4121.32 Vadavannur 48.00 2895.41 Vadavucode Puthancruz 64.84 3142.34 Vaithiri 24.87 3684.28 Vakathanam 22.28 7617.36 Vakkom 20.12 4113.63 Valakom 14.87 6230.59 Valapattanam 6.84 2309.41 Valappad 86.79 1725.86 Valavannur 78.00 7924.24 Valayam 22.80 3201.30 Valiyaparamba 14.60 2985.20 Vallachira 56.36 5171.19 Vallappuzha 49.67 3081.50 Vallathol Nagar 50.82 5434.91 Vallicode 27.74 2726.18 Vallikkunnam 97.34 2748.04 Vallikkunnu 49.60 4310.51 Vamanapuram 75.22 10000.00 Vandanmedu 100.00 2561.06 Vandazhi 65.67 4558.60 Vandipperiyar 100.00 9267.00 Vandoor 100.00 5864.27 Vanimel 62.17 2940.06 Vaniyamkulam 82.12 3696.82 Vannappuram 78.14 9713.28 Varantharappilly 100.00 3128.59 Varappetti 50.09 3009.99 Varappuzha 62.66 3076.23 Varavoor 64.98 3271.98 Vathikkudy 56.45 1847.50 Vattamkulam 100.00 2371.54 Vattavada 4.00 2320.51 Vayalar 10.99 2207.93 Vazhakkad 70.80 1251.99 Vazhakkulam 100.00 5137.01 Vazhappalli 26.64 1270.54 Vazhathoppu 27.15 2385.13 Vazhayoor 2.58 3907.41 Vazhayur 26.83 3591.84 Vazhikkadavu 32.26 6786.58

 

  740

Vechoor 23.36 955.56 Vechuchira 89.01 5026.77 Veeyapuram 10.16 2963.48 Velinallur 51.28 1469.23 Veliyam 39.65 4891.21 Veliyanad 11.20 6262.57 Veliyancode 33.89 1128.86 Veliyannoor 44.05 3230.30 Vellamunda 81.92 10000.00 Vellanad 43.90 5322.67 Vellangallur 58.18 9502.98 Vellarada 45.00 9501.02 Vellathooval 19.10 2991.79 Vellavoor 36.32 4412.74 Vellinezhi 20.80 3639.18 Velliyamattom 93.24 4782.41 Velom 19.45 2409.13 Velookkara 100.00 8681.31 Veloor 62.75 2924.28 Velloor 58.27 2722.84 Vembayam 96.94 8863.64 Vengad 61.15 4436.74 Venganoor 85.93 3567.05 Vengappally 15.95 2842.93 Vengara 52.28 4877.19 Vengola 100.00 7663.30 Vengoor 100.00 3520.04 Venkitangu 40.44 3217.58 Venmony 59.26 2867.21 Vettathoor 66.83 4443.97 Vettikkavala 89.00 3440.52 Vettom 28.46 1049.13 Vettoor 49.06 2253.63 Vijayapuram 82.05 1896.54 Vilakkudy 44.87 2577.83 Vilappil 100.00 7606.36 Vilavoorkkal 73.91 1263.87 Vilayoor 79.64 2541.68 Villyappally 50.51 2535.68 Vithura 68.10 10000.00 Vorkady 42.40 5599.11

 

  741

West Eleri 100.00 6402.34 West Kallada 21.47 3184.51 Yeroor 29.09 6266.76

Block Pancchayat 0.00 762903.36 Adimaly 0.00 7400.87 Alangad 0.00 3865.25 Alathur 0.00 7410.06 Ambalapuzha 0.00 5059.82 Anchal 0.00 6104.46 Angamaly 0.00 3954.88 Anthikkad 0.00 4282.38 Areakkode 0.00 4893.29 Aryad 0.00 4475.38 Athiyannoor 0.00 2721.32 Attappady 0.00 7726.62 Azhutha 0.00 5794.76 Balussery 0.00 2798.32 Bharanikkavu 0.00 5468.45 Chadayamangalam 0.00 7886.02 Chalakkudy 0.00 3941.79 Champakkulam 0.00 4706.76 Chavakkad 0.00 3977.71 Chavara 0.00 4704.65 Chelannur 0.00 5440.87 Chengannur 0.00 2638.68 Cherpu 0.00 3294.04 Chirayinkeezhu 0.00 10000.00 Chittumala 0.00 6792.99 Chittur 0.00 6943.52 Chowwannur 0.00 3041.05 Devikulam 0.00 8348.19 Edakkad 0.00 8045.51 Edappally 0.00 5398.61 Elamdesom 0.00 2583.45 Elanthur 0.00 3384.02 Erattupetta 0.00 2455.98 Ettumanoor 0.00 5943.00 Harippad 0.00 5712.45 Idukki 0.00 1841.09 Irikkur 0.00 2164.03 Irinjalakkuda 0.00 4331.50

 

  742

Iritty 0.00 8346.00 Ithikkara 0.00 2158.24 Kaduthuruthi 0.00 3235.26 Kalikavu 0.00 1947.25 Kallyassery 0.00 8718.13 Kalpetta 0.00 10000.00 Kanhangad 0.00 7451.41 Kanjikuzhy 0.00 6398.27 Kanjirappally 0.00 7748.30 Kannur 0.00 7496.98 Karadukka 0.00 3664.90 Kasaragod 0.00 7307.23 Kattappana 0.00 6738.58 Kilimanoor 0.00 4676.31 Kodakara 0.00 5811.86 Koduvally 0.00 4515.49 Koipram 0.00 3524.00 Kollamgode 0.00 2735.30 Kondotty 0.00 3125.84 Konni 0.00 2422.81 Koothuparamba 0.00 2873.58 Koovappady 0.00 2990.50 Kothamangalam 0.00 7995.28 Kottarakara 0.00 5812.09 Kozhikode 0.00 4603.27 Kunnamangalam 0.00 5100.36 Kunnummal 0.00 4844.50 Kuttipuram 0.00 3687.81 Kuzhalmannam 0.00 5059.28 Lalam 0.00 3470.03 Madappalli 0.00 2117.19 Mala 0.00 5750.37 Malambuzha 0.00 857.00 Malappuram 0.00 3652.20 Mallappally 0.00 4715.12 Mananthavady 0.00 9831.57 Manarkkad 0.00 7557.52 Manjeshwar 0.00 7868.42 Mankada 0.00 3807.70 Mathilakam 0.00 5990.46 Mavelikkara 0.00 3697.71

 

  743

Melady 0.00 4856.12 Mukhathala 0.00 6803.61 Mulamthuruthy 0.00 5027.48 Mullassery 0.00 4568.31 Muthukulam 0.00 6724.68 Muvattupuzha 0.00 4355.23 Nedumangad 0.00 1534.18 Nedumkandam 0.00 5636.82 Neeleswaram 0.00 5126.03 Nemom 0.00 1829.84 Nenmara 0.00 4692.35 Nilambur 0.00 8165.97 Oachira 0.00 5082.58 Ollukkara 0.00 3089.08 Ottappalam 0.00 4522.15 Palakkad 0.00 4886.54 Pallom 0.00 4765.37 Palluruthy 0.00 2971.10 Pambakkuda 0.00 8187.33 Pampady 0.00 2200.47 Panamaram 0.00 5654.66 Pandalam 0.00 6110.14 Panoor 0.00 2486.36 Panthalayani 0.00 3991.76 Parakkadavu 0.00 5977.39 Parakkode 0.00 3475.85 Parappa 0.00 5106.56 Parassala 0.00 10000.00 Paravur 0.00 4734.61 Pathanapuram 0.00 3095.55 Pattambi 0.00 6706.38 Pattanakkadu 0.00 3237.93 Payyannur 0.00 3745.25 Pazhayannur 0.00 8992.65 Perambra 0.00 6657.89 Peravoor 0.00 5107.62 Perinthalmanna 0.00 3475.85 Perumbadappu 0.00 2292.40 Perumkadavila 0.00 3137.27 Ponnani 0.00 6749.80 Pothencode 0.00 37.00

 

  744

Pulikeezhu 0.00 2153.00 Puzhakkal 0.00 2850.14 Ranni 0.00 4639.47 Sasthamcotta 0.00 7431.67 Sreekrishnapuram 0.00 5753.97 Sulthanbathery 0.00 9592.86 Thalassery 0.00 6186.77 Thalikkulam 0.00 9126.94 Thaliparamba 0.00 5364.40 Thanur 0.00 4666.76 Thodannur 0.00 2018.41 Thodupuzha 0.00 5029.48 Thrithala 0.00 3228.54 Thuneri 0.00 5026.47 Thycattussery 0.00 5470.57 Tirur 0.00 4824.73 Tirurangady 0.00 7429.81 Uzhavoor 0.00 8451.26 Vadakara 0.00 3517.20 Vadavucode 0.00 3173.36 Vaikom 0.00 2864.58 Vamanapuram 0.00 6634.17 Varkala 0.00 2487.26 Vazhakkulam 0.00 10000.00 Vazhayoor 0.00 9373.16 Veliyanad 0.00 3847.18 Vellanad 0.00 3755.99 Vellangallur 0.00 3210.22 Vengara 0.00 2897.75 Vettikkavala 0.00 1679.58 Vypin 0.00 5471.78 Wadakkanchery 0.00 7538.50 Wandoor 0.00 5573.37

District Panchayat 3132.39 2143088.31 Alappuzha 213.94 95111.71 Ernakulam 231.00 45781.44 Idukki 257.61 71583.48 Kannur 198.91 200000.00 Kasaragod 286.18 200000.00 Kollam 99.90 200000.00 Kottayam 286.18 174906.51

 

  745

Kozhikkode 196.38 231458.00 Malappuram 352.74 200000.00 Palakkad 99.99 200000.00 Pathanamthitta 541.60 81665.32 Thiruvananthapuram 108.86 116994.86 Thrissur 169.79 162598.00 Wayanad 89.32 162988.99

Municipality 10751.51 1314693.90 Adoor 98.07 8408.69 Alappuzha 300.00 23756.20 Aluva 35.39 25000.00 Angamali 150.19 5442.70 Anthur 129.50 12294.78 Attingal 99.29 25000.00 Chalakkudy 180.72 25000.00 Changanassery 151.61 25000.00 Chavakkad 56.94 25000.00 Chengannoor 108.72 18311.97 Cherplasserry 11.00 4536.54 Cherthala 58.77 25000.00 Chittoor Thathamangalam 97.75 25000.00 Eloor 104.59 6913.25 Erattupetta 14.49 3484.92 Ettumanoor 176.25 5005.87 Feroke 53.43 6129.52 Guruvayoor 45.77 18710.55 Haripad 22.42 8171.97 Irinjalakuda 269.80 14464.31 Iritty 57.36 9332.69 Kadungalloor 65.29 25000.00 Kalamassery 220.97 13633.90 Kalpetta 81.58 8629.04 Kanjhangad 300.00 25000.00 Karunagappally 182.00 9385.16 Kasaragod 79.83 25000.00 Kattappana 85.65 4738.03 Kayamkulam 146.65 25000.00 Koduvally 79.68 2135.40 Kondotty 84.87 12696.19 Koothattukulam 154.92 6204.33 Koothuparamba 78.81 18322.44

 

  746

Kothamangalam 154.92 19876.69 Kottakkal 115.25 5699.84 Kottarakkara 35.20 6769.85 Kottayam 222.81 17335.93 Kunnamkulam 141.95 25000.00 Malappuram 300.00 25000.00 Mananthavady 118.00 3516.99 Manjeri 212.63 25000.00 Mannarkkad 31.85 8648.86 Maradu 76.55 2325.00 Mattannur 109.96 14079.00 Mavelikkara 63.22 10558.64 Mukkom 67.84 8688.35 Muvattupuzha 64.13 25000.00 Nedumangad 107.66 24131.99 Neyyattinkara 89.39 25000.00 Nilambur 128.72 8015.44 Nileshwararam 93.07 7868.98 North Paravur 110.41 24403.46 Ottappalam 168.81 25000.00 Pala 111.03 25000.00 Palakkad 300.00 4184.17 Pandalam 103.00 9603.88 Panoor 90.17 5524.20 Parappanangadi 65.71 8333.84 Paravoor 9.38 25000.00 Pathanamthitta 80.21 25000.00 Pattambi 7.50 5855.91 Payyannur 203.44 18023.75 Payyoli 53.50 5756.16 Perinthalmanna 89.86 25000.00 Perumbavoor 99.60 25000.00 Piravam 111.92 8087.58 Ponnani 49.12 25000.00 Punaloor 300.00 14072.82 Quilandy 152.56 5968.07 Ramanattukara 86.02 4723.13 Shornur 289.33 14408.70 Sreekandapuram 135.84 3146.51 Sulthanbathery 178.80 5297.29 Tanur 47.62 25000.00

 

  747

Thalassery 169.49 25000.00 Thalipparamba 135.97 25000.00 Thirur 91.61 24493.51 Thiruvalla 300.00 14655.95 Thodupuzha 147.45 20684.91 Thrikkakara 300.00 12028.82 Tirurangadi 106.95 8759.83 Tripunithura 272.83 25000.00 Vadakara 135.56 4594.76 Vadakkancherry 94.00 12425.34 Vaikom 68.03 7358.38 Valancherry 87.28 25000.00 Varkala 83.06 14078.93

Municipal Corporation 3916.27 968234.39 Kannur 458.19 162988.99 Kochi 890.28 57799.20 Kollam 378.86 147446.20 Kozhikkode 959.44 200000.00 Thirssur 229.50 200000.00 Thiruvananthapuram 1000.00 200000.00