City Corporate & Business Plan - Municipal

Chapter ñ 9 Final Report: Ambur Municipality
Table 9-26- Fund Application Indicators
S.No Indicators Value
1 Per Capita Expenditure Rs. 340/- p.a.
2 Share of Establishment Expenses in Total Revenue Expenditure 56.53%
3 Share of O&M Expenditure in Total Revenue Expenditure 36.44%
4 Share of Establishment Expenditure to Total Revenue Income 53.76%
5 Growth in Establishment Expenditure 6.25%
6 Growth in O&M Expenditure 31.46%
7 Growth in Total Revenue Expenditure 0.61%
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 at 8.70%
during the assessment period. The per capita average debt outstanding is very high
at Rs. 331/- and the per capita outstanding debt to property tax demand is around
338% of the property tax demand for the current year.
Table 9-27- Liability Management Indicators
S.No Indicators Value
1 Per Capita Liability
- Outstanding Debt per Capita Rs. 331/-
- Outstanding Non Debt Liability per Capita -
- Total Outstanding Liability per Capita Rs. 331/-
2 As a proportion of Property Tax Current Demand
- Outstanding Debt as % of Property Tax Demand 338%
- Outstanding Non Debt Liability as % of Property Tax Demand -
- Total Outstanding Liability as % of Property Tax Demand 338%
3 As a proportion of Property Tax Own Revenue Income
- Outstanding Debt as % of Own Revenue Sources 168%
- Outstanding Non Debt Liability as % of Own Revenue Sources -
- Total Outstanding Liability as % of Own Revenue Sources 168%
4 Non Debt Liability as % of Total Liability -
5 Debt Servicing Ratio 8.70%
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 is high at 95%. 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.
Ambur Municipality has demonstrated 5.20% annual growth in per capita revenue
income during the assessment period, while the per capita revenue expenditure has
grown at a negative CAGR of 1.33% during the corresponding period, which
indicates that as population increases revenue fund will be surplus.
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