Gudiyattam Gudiyattam Town - Municipal

Chapter ñ 9 Final Report: Gudiyattam Municipality
Table 9-26: Fund Application Indicators
S.No Indicators Value
1 Per Capita Expenditure
Rs. 542/p.a.
2 Share of Establishment Expenses in Total Revenue Expenditure 41.71%
3 Share of O&M Expenditure in Total Revenue Expenditure 17.05%
4 Share of Establishment Expenditure to Total Revenue Income 44.06%
5 Growth in Establishment Expenditure 2.62%
6 Growth in O&M Expenditure 15.57%
7 Growth in Total Revenue Expenditure 5.23%
9.6.3 Liability Management Indicators
These indicators are a measure to ascertain the utilization from the municipal fund
regarding debt servicing. The ratio of debt servicing to revenue income is extremely
high at 106% during the assessment period due to very high interest pay out. The per
capita average debt outstanding works out to Rs. 646/- and the per capita
outstanding debt to property tax demand is around 569% of the property tax
demand for the current year, and both are very high during the assessment period.
Table 9-27: Liability Management Indicators
S.No Indicators Value
1 Per Capita Liability
- Outstanding Debt per Capita Rs. 646/-
- Outstanding Non Debt Liability per Capita -
- Total Outstanding Liability per Capita Rs. 646/-
2 As a proportion of Property Tax Current Demand
- Outstanding Debt as % of Property Tax Demand 569%
- Outstanding Non Debt Liability as % of Property Tax Demand -
- Total Outstanding Liability as % of Property Tax Demand 569%
3 As a proportion of Property Tax Own Revenue Income
- Outstanding Debt as % of Own Revenue Sources 175%
- Outstanding Non Debt Liability as % of Own Revenue Sources -
- Total Outstanding Liability as % of Own Revenue Sources 175%
4 Non Debt Liability as % of Total Liability -
5 Debt Servicing Ratio 106%
9.6.4 Overall Financial Performance Indicators
These indicators are a measure to assess the overall financial performance of the
Municipality with regards operational performance and effective growth in revenue
income and expenditure. The average operating ratio during the assessment period
was high at 91%. The indicators of growth in per capita income and expenditure
item heads indicate the effective growth, giving a performance measure relative to
the growing population. Gudiyatham Municipality has demonstrated annual growth
in per capita revenue income of 11.38% during the assessment period, while the per
capita revenue expenditure has grown at a negative CAGR of 2.85% during the
- 85 -
Voyants Solutions Private Limited