Professional Documents
Culture Documents
of
Baglung Municipality
(FY 2016-2020)
Supported by:
Government of Nepal
Ministry of Urban Development
Department of Urban Development and Building Construction
Project Coordination Office – UGDP/ETP
November, 2015
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Document Control
2
Contents
1 Introduction .................................................................................................................................... 5
3 Objectives ...................................................................................................................................... 5
4 Methodology .................................................................................................................................. 6
8 Municipal Revenue Projection for Next 5 Years in 'Business As Usual' Scenario ........... 17
9.1 Taxes.................................................................................................................................... 18
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11 Revenue Projections of the Municipality ............................................................................. 24
Annex 1. Situation of Municipal Revenue of Past fuve Years (NRs ‘000’) .................................. 30
Tables
Table 4 Growth Rate of Main Sources of Municipal Own Source Revenue ............................... 15
Table 5 Municipal Revenue Projection for Next 5 years in 'As Usual Business'........................ 17
Table 7: Assumptions for Revenue Projection based on Revenue Enhancement Plan ........... 25
Table 10: Net Benefits of REP in Major Three Revenue Sources, FY 2016/17-2019/20 ......... 29
Figure
Figure 1 Share of Major Heads of Own Source Revenue in FY 2014/15 ................................... 17
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1 Introduction
Baglung Municipality lies in the Baglung District of the Dhaulagiri Zone in the Western
Development Region of Nepal. It was declared as municipality in 1997 A.D. with merger of three
Village Development Committees – Kalika, Mulpani and Laharepipal. Balung Bazar is situated on
a plateau overlooking the Kali Gandaki gorge. The municipality is situated 72 km west of Pokhara
and about 275 km west of the capital city, Kathmandu. The municipality ranges above 805 metres
to 2100 metres from the sea level. The city’s landscape has very few plain areas and most of the
areas are downsided hills. The total area of the municipality covers 19.23 sq km.
The municipality is divided into elevan wards. Major settlements of the municipality are in ward
numbers 2 and 3 which is the major commercial hub of the city. The major settlement areas are
all in the form of chowks and lanes. Dhaulagiri Chowk, Shiva Chowk, Jeep Park, Mahendra Path
are some of the richly settled areas of the city.As per the population census report 2011 (2068
BS), the city has a population of 29,360 and the population growth rate is 2.8%. In the re-election
of constituent assembly member (April 2015) estimated 52,000 voters out of which 38,000 voters
participated in the re-election.
Major economy consists of Agriculture; accrding to survey conducted in 2008 (2064 BS) 42.06%
people are engaged in agriculture. The second largest occupation of the people is govt. & non
govt. employment which consists of 30.03%.
Baglung municipality is one of the six municipalities selected for the Urban Governance and
Development Program: Emerging Towns Project (UGDP-ETP) by the Government of Nepal and
supported by the World Bank. The project aims to improve the capacity of the participating
municipalities to plan, implement and fund urban development activities. For strengthening
municipal capacity, the essential steps are to assess the existing revenue situation, and develop
a strategy to improve municipal revenue mobilization capacity. Therefore, Baglung municipality
has prepared the Revenue Enhancement Plan with the support of UGDP technical team, using
the previously prepared Revenue Improvement Action Plan as a basis.
3 Objectives
The main objective of the Revenue Enhancement Plan (REP) is to improve the revenue
mobilization potential for Baglung municipality and identify activities for the improvement of own-
source revenues, with a time bound set of actions for implementation. The following activities
have been carried out as part of the preparation of the REP:
a. Identify potential for revenue generation by assessing the current status of own-source
revenue sources, and past trends of municipal income and expenditure.
b. Prepare revenue enhancement plan for improving own source revenue potential.
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c. Projection of income for the next five years based on the estimation of the improvement in
municipal own source revenue as a result of implementation of the REP.
d. Determine the increased spending capacity of the municipality as a result of the increase
in own-source revenues as the basis for annual allocation of O&M expenditure and
formulation of investment plans.
4 Methodology
4.1 Approach
In the process of preparation of plan the annual financial statements of last five years, the yearly
budget document of current year, the earlier Revenue Enhancement Action Plan and various
decisions made by municipality and revenue projection committee have been reviewed. The data
collection format has been developed and the plan has been prepared on the basis of information
received from municipal staff and data from municipal records. Further, consultations were held
with officials From March, 2015 to end of April 2015 as an input to the preparation of the Plan.
Finally, a municipal level workshop was organized on 31st May 2015 to discuss the preliminary
draft of the REP. List of participants is given in Annex.
4.2 Limitation
As the plan is of one small municipality various national economic, political as well as social events
are out of control and the plan may be affected. Since the plan has been prepared based on
various assumptions listed the outcome of the plan may be affected if there is alteration in those
assumptions.
Analysing the historic trend and the last fiscal year’s own source collection of the municipality,
there are 4 major own source revenues.Integrated Property Tax stands highest at 26%, Building
Permit Fee at 19%, Business/Professional Tax at 12% and Recommendation Fees at 11%. The
following section describes the main components own-source revenues, including local taxes and
services fees. The focus of the discussion is on current status, main issues and recommendations
to increase revenue potential.
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2013-2014. However, recent developments suggest that there may be around 10,000 tax payers
in the municipality. The record shows that 3939 tax payers paid their property tax to the
municipality in the fiscal year 2014/2015. The figure comes to be just 58.2% of the total number
of tax-payers.
As per the provisions of Local Self Governance Regulation regarding the revaluation of the rates,
the IPT rate has been remained same for the current fiscal year. However the municipality has
tied the value of property with the valuation rates of Land Revenue Office therefore in line with
increase in value of land the taxable amount of IPT has also increased for fiscal year 2014-15.
On average the IPT collection in value from the taxpayer has increased in the range of 10-15
percent since the last fiscal year. For property tax administration, the municipality has established
a computerized software program developed by a private vendor. There is a provision of 10%
fines on late payment of IPT for the current fiscal year and above 1 year arrears are charged with
20% flat fines. The municipality also provides 10% rebate to taxpayers paying within mid of
January (End of Poush). There is a provision of felicitation for the highest tax payers which the
municipality has been continuing since the last fiscal year, the first year of IPT implementation.
The highest taxpayers in the municipality are Nepal Telecom which pays 138,500 and an
individual who pays 137,238 (shiva kumar Pradhan) annually.
Key Issues
No provision of 5 years review policy on rate increment.
Tax slabs over 10 Million worth.
The property database is not fully updated and lacks information on newly built houses,
additional storeys and sub division of the land plots.
Integrated property tax billing system has not been introduced.
Risks related to computer software such as data security, maintenance and possible data
transfer mechanism.
Key Issues
The municipality is not revising the rate of building permit fee annually
Provisions for rebate to bring old houses in the tax net have not been implemented.
Adding new storeys or building a new house more than permitted.
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for the late payment (after the end of the fiscal year). Below is the number of new registrations for
the FY 2013-14 and 2014-15.
Key Issues
Lack of information as majority of business operators are still going to the municipality intead
of the LCCI office for the payment of tax.
Mentality of business owners who are from the surrounding areas refrain from paying the tax
as they would not require any services from the municipality.
Phychologically large business owners are willing to pay fines rather than paying taxes on
time
Some of the businesses operating in the municipal area are not yet registered in the
municipality.
The tax rate can be made more scientific.
Manual Tax Database which is not updated as many of the registered businesses are closed
and the trend of the general public who register business only for loan provision.
Manual tax administration system is being applied for Business Tax collection and accounting.
There is no system to inform tax payers about their tax dues to the municipality.
Key Issues
Dual Tax collection mechanism ( 10 % Inland Revenue Office and 2 % municipality)
Municipality needs a database of rented houses.
Low compliance of house rent tax.
Lack of coordination with Inland Revenue office to extract the information about rented
houses.
There are 4 roads where the municipality is collecting toll tax. The municipality had collected
NRs. 85,500 from the road in FY 2014/15 contracting private party for revenue collection. The
four tolls are: Ring road (2), Mid-Western Highway to City Ringroad (1) and Deurali to Bhakunde
(1).
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5.6 Vehicle Tax (Annual)
The municipality has contracted the collection of vehicle tax to a private party for 125,000/- for the
current fiscal year. Records of Transport Management Office shows, there are total of 4,389 two
wheelers and 397 four wheelers registered in Baglung municipality. In the last fiscal year 2014-
15 2,930 vehicle owners have paid vehicle tax. Rickshaw and carts are neglible contributing
nothing to the annual vehicle tax.
Key Issues
There is no clear policy for Transport Management Office to make compulsory payment of
Municipal Vehicle Tax before receiving central government tax clearance.
Dual Tax collection mechanism
Hold discussion with Transport Management Office for the compulsory provision of municipal
vehicle tax clearance before the central government tax clearance. Request Department of
Transport Management through Ministry of Federal Affairs and Local Development to make
legal provision for mandatory clearance of municipal vehicle tax before providing tax
clearance of central government.
Revenue sharing mechanism with Transport Management Office.
There are no Hatiya or recurring markets happening in the municipality at the moment, however
the municipality has approved rates for 2015-16 covering quite a range of product types for local
markets.
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5.8 Other Taxes
In addition to taxes mentioned above, Baglung Municipality collects Entertainment Tax and
Advertisement Tax. Although, there is no significant potential to collect revenue from these taxes
due to limited revenue base, these taxes could make some contribution to own source revenue,
if collection methods and efficiency are improved.
Baglung collected 33,253/- in fiscal year 2014/15.The municipality is collecting Entertainment Tax
from locally organized fairs at the rate of NRs. 500 per day. For movie theatres and cultural shows
the municipality has approved 3% on the entrance fee for the fiscal year 2015-16. Additionally the
municipality levies NRs. 500/- per show as commercial video tax. There are two film hall within
Baglung Municipality however one is not in operation.
Baglung Municipality had collected NRs. 95,000 under the Advertisement Tax through contracting
private party in the FY 2014/15. The municipality levies rates based on ownership of the property
(private or public) and size of the board (sq feet). Besides boards the municipality has approved
rates for weekly commercial banners, Vehicle mikings and rickshaw miking.
Key Issues
Temporary sheds and footpath businesses have not been covered under the Tenant Tax
Entertainment Tax to cable television networks is not imposed.
Key Issues
The municipality is lacking efficient utilization of its property like private sector.
The municipality has very few properties.
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5.10 Recommendation Fees
Recommendation fees are an important source of revenue, accounting for 12% of total own-
source revenues. Revenues from this heading include fees for recommendations for organization
registration and renewal, citizenship, passport, address certification, transfer of ownership of land
and house, certification of land-plot boundary and others. The current rate for Recommendation
Fee ranges from NRs. 50 to NRs. 1600 per recommendation or certification. There is a need to
review the rate on the basis of the time required to complete the recommendation procedures and
the importance of recommendation.
Key Issues
Municipality has not allocated appropriate space for pay parking.
Other organization collecting parking fees (Community forest at Baglung Kalika)
The municipality has arranged a cattle case for the domestic animals which are abandoned in
public places then captured to the cage. Municipality levy charges when cattle owners come to
claim their animals.
Municipal revenue administration is carried out by the Tax Sub-section under the Financial
Administration Section. There are two permanent officers (non gazeted officer first class and non
gazeted officer second class) and one temporary office assistant assignedassigned to the Sub-
section for municipal revenue administration.
The Tax Sub-section has a medium sized room where all records are kept and counters are
placed. The section has 5 computers and 5 printers. The system has frequently been disturbed
due to problems arising in internet server and software. One computer is assigned for integrated
property tax system and the other one handles all the other cash receipts for various services.
For the Integrated Property Tax administration, a software program developed by a private
company is being used for the property record keeping and tax collection works. So, there is high
dependency on software service provider. There is manual billing system which is also in
operation. For obtaining at actual figure we have to add the revenue from software as well as
revenue from manual billing. Due to separate record keeping system of the taxes, an integrated
tax dues record of individuals can't be generated. In addition, there is a separate software program
developed by the same private vendor to provide cash receipt of other taxes and fees and revenue
accounting. However, besides the office assistant both the officers are well versed in the software
that they have been using.
In order to inform the citizens, municipality has been organizing tax orientation program to
business community once a year. Likewise, the municipality disseminates messages time to time
about the tax rates and discount offers through local radios and newspapers.
Key Issues
Lack of an integrated, computer based revenue administration system.
Billing system or prior information system about the tax dues is necessary.
Althought the staffs here are relatively skilled in using the software, absence of one personnel
can shift the whole burden to the other who is present.
Total revenue of Baglung municipality was NRs. 163.6 million in fiscal year 2014-15. Share of
own source revenue is about 8% and rest 92% of the total revenue has been received from the
external sources. There are some improvement observed in the own source revenue ratio in
recent years. Municipal revenue statement of past six years is presented in Annex.
Annual growth rate of local taxes is 23% whereas annual growth rates of service fee, charges and
others is 14%. Major own source revenues and their annual growth rate are given the table below:
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I Own Source Revenue
A Local Tax
1 Integrated Property Tax 0 0 0 3443 4534 4057 32%
2 Business Tax 1123 1713 1547 1660 1657 1800 8%
3 Rent Tax 30 51 52 341 389 349 102%
5 Other tax 1899 2960 3495 1310 560 435 -28%
Vehicle Tax /(Annual) 3 101 180 109 222 150 138%
Entertainment Tax 23 76 58 55 32 55 4%
Advertisement Tax 6 4 75 85 95 125 138%
Land and House and Land Tax Arrears 1867 2779 3183 1061 211 105 -41%
Total Local Tax 3053 4724 5094 6754 7139 6641 23%
Total Own Source Revenue 6433 8972 9846 13166 12496 13892 19%
Municipal revenue for the FY 2014/15 from different heads of Own Source Revenue are presented below:
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Own Source Revenue
FY 2014/15
2% 0%
1%
7%
6%
Building Permit
Fees 16%
Business
13%
Based on the historic data of municipal revenues, Own-Source Revenue growth is 19%. However,
as discussed above, there is considerable scope to improve revenue coverage and the revenue
administration system.
Table 5 Municipal Revenue Projection for Next 5 years in 'As Usual Business'
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Other taxes 285 328 377 433 498
Vehicle Tax /(Annual) 150 173 198 228 262
Entertainment Tax 55 63 73 84 96
Advertisement Tax 125 144 165 190 219
Land and House and Land Tax Arrears 105
Total Local Tax 6,491 7,371 8,374 9,516 10,818
9 Main Findings
Baglung’s internal revenue and grant from the central government are increasing and there are
also significant contributions from the people.
9.1 Taxes
The high materiality of Integrated Property Tax and Business Tax in own-source
Revenues contributing to 36% in the last fiscal year (2014/15).
A systemic lack of billing and routine procedures for collection for business tax, rent tax,
vehicle tax and other taxes
Unavailability of payment options, (advance payments, bank deposits)
A lack of clear rules on handling arrears, including process guidelines for issuing notices
etc.
Inability of the administrative system for tax compliance - for example rent tax has no
compliance mechanism.
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The Revenue Enhancement Plan presented below has identified activities that could enhance
municipal own source revenue mobilization capacity. Based on the recommendations following
from the situation analysis, a list of activities for the improvement has been identified under the
Revenue Enhancement Plan.
The Revenue Enhancement Plan of Baglung's for a period of five years from FY 15 to FY 19. The
municipality will review this plan annually before the Municipal Council meeting of FY 2015 and
update yearly.
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Actions for Improvement Timeline Responsibility Extra Investment or
External Support
Evaluate the existing work load of Within Executive Officer
the Revenue Section and institute 2016/17 Revenue section
relevant organizational structure Admin Section
and man power. Initiate Accounts Section
performance evaluation system of Municipal Council
employees and introduce packages
based on the performance
Assess the current infrastructure Within Executive Officer External Financial
state of the revenue section and 2016/17 Revenue section Support
provide sufficient space and Admin Section
facilities for the human resource Accounts Section
and tax payers:
Multiple tax counters (setup a
counter at the core city area)
for easy access
Creation of sub sections for
handling major taxes and fees
Tax help desk
Friendly environment for the tax
payers, drinking water, sitting
arrangements
Strengthen the ward offices From Revenue section External Financial
delegate taxes and fees collection 2016/17 Admin Section Support
authority. Accounts Section
Municipal Council
Ward Offices
B. Integrated Property Tax
Revise property valuation rate for Effective from Revenue section,
the Integrated Property Tax FY 2015/16 Revenue Advisory
Committee, Municipal
council
Transfer the existing municipal From FY Revenue Section External support
property records into the improved 2015/16 needed
software. May/June
Update database of IPT by From FY Administration Section, External support
updating land plot information 2015/16 Revenue section needed
collected from Land Revenue Office May/June
and buildings information collected
through field survey
Issue notice to the largest tax From FY Revenue Sub Section
payers for payment 2015/16
June
Establish system advance tax From FY Revenue Section
collection for certain number of 2015/16
years
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Actions for Improvement Timeline Responsibility Extra Investment or
External Support
Initiate the process of bringing From FY Revenue Section External support
properties of various associations 2015/16 needed
into Integrated Property Tax
C. Business Tax
Revise Business Tax rate annually From FY Revenue advisory Coordination with
based on the investment, turnover 2015/16 committee, Municipal LCCI
and location of the business. Council & Revenue
Section
Enter the Business Tax information From FY Revenue section External Support
into computer software collected 2015/16 April needed
from field survey
Update Business Tax database by From Revenue section,
taking out businesses which are 2015/16 Financial Administration
closed or owner died or modified Section, Municipal
business types Council, LCCI
Identify large business tax payers From FY Revenue section Coordination with
and categorize them 2015/16 LCCI LCCI
Establish system advance tax From FY Revenue Section
collection for certain number of 2015/16
years
D. House Rent Tax
Prepare records of houses rented From FY Executive officer, Tax External Support
to corporate sector in coordination 2015/16 Sub-section
with Inland Revenue Office. March
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Actions for Improvement Timeline Responsibility Extra Investment or
External Support
Coordinate with all municipalities of From FY Executive officer,
Dhawalagiri zone for the effective 2015/16 Administration Section,
operation of vehicle tax collection Financial Administration
counter and to formulate policy of Section, Revenue
revenue sharing. section
Hold discussion with Transport From FY Executive officer,
Management Office for the 2016/17 Administration Section,
compulsory provision of municipal Financial Administration
vehicle tax clearance before the Section, Revenue
government tax clearance and section
request through Ministry of Federal
Affairs and Local Development to
make legal provision to Department
of Transport Management
Organize inter-municipality From FY Executive officer,
coordination meeting regularly. 2015/16 Administration Section,
Financial Admin.Section
F. Local Market Tax
Assess tax base and rate along From FY Revenue Advisory
with the past revenue collection 2015/16 Committee, Financial
history to determine the minimum Administration Section,
contract amount Revenue section
Organize additional market fares From FY Executive officer, Coordination with
and trade shows jointly with LCCI 2015/16 Administration Section, LCCI
Financial Admin.
Section
G. Other Taxes
Collect information of footpath and From FY Administration Section,
public land businesses, determine 2015/16 City Police, Revenue
the Tenant tax rates and collect tax section
through annual revenue collection
contract
Issue letter to cable television From FY Tax Sub-section, City
networks for the payment of 2015/16 Police
entertainment tax on the basis of
their customers' number.
H. Building Permit Fee
Increase the rate of building permit From FY Revenue Section,
fee annually. 2016/17 Planning and Technical
Section, Municipal
Council
Revisit the discount provisions on Within FY Tax Sub-section,
building permit fee to bring the old 2015/16 Planning and Technical
houses into building permit net. Section, Municipal
Council
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Actions for Improvement Timeline Responsibility Extra Investment or
External Support
I. Parking Fee
Identify appropriate locations for Within FY Planning and Technical
pay parking other than the highway 2015/16 Section, Financial
roadsides and call notice to private Administration Section,
sectors management contract Revenue section
Coordinate with traffic police and Within FY Planning and Technical
transport entrepreneurs' 2015/16 Section, City Police,
organizations for the restriction of Executive Officer
vehicle parking in unauthorized
places and to arrange the parking
in identified places.
J. Public Private Partnership
Prepare PPP policy to contract out Within FY PPP Focal Person,
management of following facilities 2016/17 Municipal Council
to the private sector
Picnic Spots
Town Hall
Introduce parking fees in the Bus Within FY Revenue section,
park and Jeep park and mobilize 2016/17 Financial Administration
private sector for collection of fee Section, Planning and
Technical Section
Operate urban service centres such Within FY Municipal Council,
as public toilets in PPP Modality 2016/17 Financial Administration
Section, Executive
Officer
Introduce solid waste management From FY Revenue section,
services based on public 2016/17 Financial Administration
partnership concept Section, Planning and
Technical Section
Develop and initiate tourist entry From FY Revenue section,
fee in natural and cultural heritages 2016/17 Financial Administration
of the city through PPP Modality Section, Planning and
Technical Section
K. Other Fees and Charges
Revise rate of fees and Regularly Revenue Section,
recommendation charges annually Revenue Advisory
Soil testing facility by the Committee, Municipal
municipality. Council
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It is expected that own source revenue mobilization will be improved after the implementation of
above mentioned REP. Therefore, projection after implementing the REP has been estimated on
the basis of the following assumptions:
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Revenue Heading Assumptions for Revenue Projection
Public 30% increase is expected in year 1 and year 2,
Infrastructure 10% annual growth is expected from year 3 onwards.
Maintenance Fees
Other Fees and 25% expansionis expected in year 1 and 10% annual increase due to
Charges rate revision and increased transaction and population growth from year
2 and onwards.
For external revenue projection, the followings assumptions are set to estimate revenue for next
five years. These revenue projections are independent of implementation of REP.
(i) 10% increase in every two years for Government Grant, Local Development Fee,
Agricultural Road, Health Program, Reserve Fund, Road Board Program, Local
Governance & Community Development Program (Recurrent), Revenue Sharing
and Peoples Contributions.
(ii) 10% annual increase for Social Security Grants
Based on the above assumptions, revenue projection of Baglung municipality for the next five
years is given below:
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Public Infrastructure Maintenance
14 85 1720 2236 2459 2705 2976
Fees
15 Other Miscellaneous Revenues 184 230 264 304 349 401
Total Service Fee, Charges &
5357 7846 9102 10158 11340 12665
Others
Total Own Source Revenue 12496 18734 21691 24289 27228 31286
II External Revenue
G Other Revenue
30 Advance Refund 865 952 952 1047 1047 1047
Revenue Sharing - DDC and
31 6752 7427 7427 8170 8170 8170
Registration Fee
32 People Contribution 6811 7492 7492 8242 8242 8242
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33 Other Funds 17808 19589 19589 21548 21548 21548
Total Other Revenue 32237 35461 35461 39007 39007 39007
Total Revenue of the Year 164438 183387 116110 128151 132188 137455
It is expected that the municipal resource mobilization capacity will be enhanced after
implementing the REP. It is estimated that the municipal own source revenue will reach NRs.
31.29 million in fiscal year 2019/20 following implementation of the plan, which is more than
double of the own source revenue of fiscal year 204/15 (NRs. 12.5 million). It is noted that revenue
estimated in the Business As Usual scenario in FY 2019/20 is NRs. 23.57 million.
The municipality will require technical and financial support from development partners and
central government agencies to implement the Revenue Enhancement Plan. The following table
shows the estimated additional costs for the next five years to implement the REP and the surplus
revenue after the implementation of the REP.
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35,000
30,000
25,000
A Revenue from Own Sources
20,000 as per REP
B Revenue from Own Sources
15,000 as per Business as Usual
C Surplus from implementing
10,000 REP
5,000
-
1 2 3 4 5
Note: Blue line indicates revenue from REP, Red line indicated revenue from Business as usual and green line indicates
net benefit from implementing REP.
Due to the implementation of Revenue Enhancement Plan, major own source revenue sources
that are expected to contribute to higher revenues are:
a. Integrated Property Tax
b. Business Tax
c. Rent tax
The contribution of these major three revenue sources as compared with the business as usual
scenario is tabulated below.
Table 10: Net Benefits of REP in Major Three Revenue Sources, FY 2016/17-2019/20
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Annex 1. Situation of Municipal Revenue of Past fuve Years
(NRs ‘000’)
Actual Budget
S.N Account Head
2010/11 2011/12 2012/13 2013/14 2014/15 2015/16
Total Own Source Revenue 6433 8972 9846 13166 12496 13892
II External Revenue
30
E Other Program/Capital Grant
38 Agriculture Road 1480 1500 1150 1445 0 0
39 GoN Reserve Fund 11693 13289 13182 19555 12026 30000
40 Road Board Program 1266 1331 2030 2050 3000 3000
41 LGCDP-Capital 7755 0 0 0 200 0
42 UGDP - IDA 0 7197 7735 9447 10041 7430
43 LGCDP-Recurrent/Social Mobilization 1114 1418 1280 1303 4519 0
44 DDC- Program Grant 8255 8046 9347 3713 8255 0
45 GIZ 25 0 674 0 1024 0
46 Grants from Ministries 0 400 74 96 0 0
47 UGDP COMP II 0 0 0 6157 35363 31733
Solid Waste Management and Resource
48 Mobilization Centre 111 0 0 0 3900 0
49 UGDP REP 0 0 888 913 2075 900
Total Other Program Grant 31698 33180 36360 44679 80403 73063
G Other Revenue
60 Advance Refund 1 13 18 143 865 0
61 Revenue Sharing - DDC 0 3822 3293 6409 6752 6800
62 People Contribution 3274 2174 931 8172 6811 1250
63 Other Funds 6697 4535 4320 5495 17808 4173
Total Other Revenue 9972 10545 8562 20219 32237 12223
Total Revenue of the Year 64725 73792 70813 100874 163569 125592
Data Source: Records provided by the Municipality and Budget Book of Baglung Municipality
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List of Participants
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