Maharashtra • Urban Local Bodies • Finance Commission Monitoring

Maharashtra ULB Command Centre

Where the money is, which ULBs need a decision, and the map to open them.

₹46,803 Cr allocation 424 ULBs FY 2026–27 • 27 Sep

✦

Autonomous AI Monitoring Sentinel Live Telemetry Active

Autonomous FinAudit Engine continuously evaluating fund flows, SNA transfers, geo-tagged physical works, property tax revenues & statutory eligibility.

Evaluated Events Today

18,492

↑ 42 checks/min • Real-time stream

ULBs Actively Monitored

424 / 424

100% Statewide • 6 Divisions

Active Anomalies Detected

4

1 Critical • 3 Under Review

Autonomous Reconciled

₹2,991 Cr

Treasury / bank matched • ₹14.6 Cr open

⚡ Running autonomous cross-correlation scan across 424 ULBs... 0%

LIVE EVENT STREAM // deepmind.finaudit.maha.engine

Latency: 22ms

Interactive Maharashtra Map

Maharashtra • 6 divisions

Maharashtra Administrative Divisions Map

Pulse · division or council On track Watch Needs attention Click a division.

Maharashtra Snapshot

State

Click the map, a figure, or a row. The page follows State → Division → District → ULB → Work.

Fund Lifecycle — FY 2026–27

Click to drill

Compliance / Risk

Action required

At-Risk ULBs

Click a row to drill

ULB	OSR test	Utilisation	Risk

Project Financial vs Physical Progress

Click for exceptions

Interactive Drill-Down

Fund Management Command Centre

Control the complete fund lifecycle with allocation, release, receipt, commitment, expenditure, utilisation, reconciliation and exceptions.

Total Allocation

₹46,803 Cr

Award period 2026–31 (Annex-I)

Received — FY 2026–27

₹3,006 Cr

1st basic instalment • 05-Jun • to ULBs 15-Jun

Committed

₹2,140 Cr

71.2% of received • work orders

Paid

₹1,268 Cr

42.2% of received • PFMS / bank

Utilised (evidence accepted)

₹1,180 Cr

39.3% of received • open the works

Maharashtra Entitlement — FY 2026–27

Follows FY selector • Annex-I

Headline KPIs above are the FY 2026–27 position as of 27-Sep-2026. The entitlement below follows the year selector.

Where the money was spent

Top to bottom

Read downward. The last step is the bill that spent it.

Fund Waterfall

Live control view

FY 2026–27 entitlement (basic)₹6,012 Cr

Received & transferred to ULBs₹3,006 Cr

Committed to works₹2,140 Cr

Paid₹1,268 Cr

Utilised (evidence accepted)₹1,180 Cr

The trail above follows this ₹1,180 Cr from the State receipt down to a bill.

Exception Monitor

9 high priority

₹14.6 Cr received but not reconciled

Nagpur ₹3.2 Cr PFMS–bank mismatch plus 11.4 Cr across other ULBs.

₹872 Cr committed but not yet paid

Review delayed projects, invoices and milestones.

ULBs below 35% utilisation

Receipts of at least ₹1 Cr with utilisation still under 35%. Open the Command Centre fund lens to see them.

14 transfers awaiting approval

Sitting with a maker, a checker, or an approver.

Grant Architecture

FC-16

Basic Grant80% of core ULB grant

ULB Performance Component10% of core grant (from 2027–28)

State Performance Component10% of core grant (from 2027–28)

Tied portion of basic grant50% of basic

Untied portion of basic grant50% of basic

Performance grant (ULB + State)Entirely untied

Guidelines para 3.1 • National: basic ₹2,32,125 Cr (tied ₹1,16,062.50 / untied ₹1,16,062.50), performance ₹58,032 Cr.

Spending Controls

Auto-enforce

Tied basic funds → Sanitation and Solid Waste Management and/or Water Management, with full flexibility within these areas including O&M.

Untied funds → locally identified needs in the 18 subjects of the Twelfth Schedule.

Untied allocation → roads capped at 20% (construction + maintenance; all surfaces: bituminous/asphalt, cement concrete, interlocking blocks, gravel, mud).

Untied grants → no salaries / establishment expenditure. Exception: CAG-empanelled professionals for audit and accounting.

Fund Flow — MoF (DoE) → State Treasury → UDD / DMA → ULB FC-16 Accounts → VendorsFC-16 grants move from the State Treasury to each ULB's PFMS-linked, interest-bearing account within 10 working days; every movement keeps the reference needed to drill to final utilisation.

DoE

MoF — Dept of ExpenditureReleases on MoHUA recommendation

→

ST

State TreasuryMaharashtra receipt & accounting

→

UDD

UDD / DMA ReleaseWithin 10 working days, else interest

→

ULB

ULB FC-16 AccountsPFMS-linked • scheduled commercial bank

→

₹

PaymentsVendors via PFMS

29

Municipal Corporations

Track releases, receipts, works and utilisation for each corporation.

248

Municipal Councils

Track council-wise funds, projects and downstream payments.

147

Nagar Panchayats

Smaller ULBs with the same receipt, work and utilisation trace.

PAYMENTS TO VENDORS / BENEFICIARIESInvoice → approval → payment reference → reconciliation → utilisation

DoE Release / Treasury ReferenceULB ReceiptProject / Work IDEMB / BillVendor / BeneficiaryPayment ReferenceUCUnutilised Balance

Who signs a State → ULB release

Pune • 15-Jun-2026 • signed

✓

Maker

DMA Finance • signed 09-Jun 10:12

✓

Checker

Cleared 09-Jun 16:40

✓

Approver

Treasury • signed 10-Jun 11:05

TR-2026-00123. Treasury reference TRS-55431. Credited to Pune on 15-Jun, six working days after the State received it.

Release & Transfer Controls

Operational rules

Basic (tied + untied)

Jun + Oct

Two equal instalments each year

State Performance

June

Undisbursed portion in October

ULB Performance

October

Undisbursed portion in December

State → ULB Transfer

≤10 working days

Else interest at avg effective SDL rate of previous year

Special Urban Components

Separate from core ULB grant

SI

Special Infrastructure Component

Pune + Nagpur • wastewater / drainage

›

UP

Urbanisation Premium

Peri-urban merger + transition policy

›

Three FC-16 accounts

Tied · Untied · Performance

Each ULB keeps three PFMS-linked, interest-bearing accounts. A tied credit lands in the tied account, an untied credit in the untied account, and a performance credit in the performance account. Interest is earned on the cash still sitting there. It is kept separate from the grant balance. Position as of 27-Sep-2026.

ULB-wise Fund Position

ULB	5-year allocation	Received FY	Committed	Paid	Utilised	Unspent	Util %

Same figures as the Command Centre. Unspent = received − paid.

DMA → ULB Fund Transfer Console

Every release is Maker → Checker → Approver. The treasury reference is created only after the approver signs.

Approval chain — Pune request for ₹200 Cr

With the checker now

✓

Maker

Signed 27-Sep 09:14

!

Checker

On this desk since 11:18

3

Approver

Not received

The checker has had this since 11:18. ₹200 Cr is above the ₹168.6 Cr still unspent, so the approver does not have it yet.

Create Transfer Request

Unspent at Pune

₹168.6 Cr

Requested transfer

₹200 Cr

Received from DoE

05-Jun-2026

10-working-day deadline

19-Jun-2026

If transferred after the deadline, the State pays interest for the delay at the average effective rate of market borrowings / SDLs of the previous year (para 15). Delays are recorded in the GTC interest register.

Control Checks

Eligible for this grant. Account is PFMS-linked. Documents are attached.

The amount is the checker’s open point, shown in the chain above. The 10-day clock for a June release has already passed.

Recent Transfers

Transfer ID	ULB	Grant	Instalment	Amount	Date	Working days from DoE receipt	Status
TR-2026-00123	Pune	Basic — Tied	2026–27 1st (Jun)	₹200 Cr	15-Jun-2026	6 days	Completed
TR-2026-00122	Nagpur	Basic — Untied	2026–27 1st (Jun)	₹120 Cr	12-Jun-2026	5 days	Completed
TR-2026-00121	Nashik	Basic — Tied	2026–27 1st (Jun)	₹90 Cr	24-Jun-2026	13 days • interest due	Reconciling

Transaction Ledger

Every movement is traceable and drillable — grant release, project allocation, invoice, payment and reconciliation.

Date	Reference	Type	From	To	Amount	Status
15-Jun-2026	FT-001234	Grant Release	DMA	Pune ULB	₹200 Cr	Completed
22-Jun-2026	PA-00234	Project Allocation	Pune ULB	Road Resurfacing — Ward 12	₹20 Cr	Approved
04-Jul-2026	INV-00892	Invoice	ABC Infra	Pune ULB	₹8 Cr	Review
08-Jul-2026	PAY-00674	Vendor Payment	Pune ULB	ABC Infra	₹8 Cr	Paid

ULB Directory

State → district → ULB → financial profile.

ULB	District	Type	Elected body	Accounts online	Audit opinion	OSR test (claim 2026–27)	FC-15 unspent	28 SLBs	PFMS	Utilisation	Grant Status
Mumbai Municipal Corporation	Mumbai	Corporation	✓	✓	Unmodified	Pass ₹2,275 / ₹2,260.1 Cr	7.1%	28 / 28	✓	43.9%	Eligible
Pune Municipal Corporation	Pune	Corporation	✓	✓	Unmodified	Pass ₹842 / ₹828.0 Cr	9.2%	28 / 28	✓	40.8%	Eligible
Nagpur Municipal Corporation	Nagpur	Corporation	✓	✓	Qualified	Fail ₹468 / ₹474.1 Cr	24%	28 / 28	✓	19.7%	Perf. grant withheld
Nashik Municipal Corporation	Nashik	Corporation	✓	Incomplete	Pending	Pass ₹318 / ₹315.0 Cr	Nil	21 / 28	✓	31.1%	Blocked — SLB, accounts

OSR test shows actual T-1 OSR against the lower of the two targets (para 6.2). FC-15 unspent must be ≤10% of the instalment from 2028–29 and nil from 2029–30. Accounts, SLBs and elected body are release gates — see Release Gates & Instalments.

Revenue / Own Source Revenue (OSR)

FC-16 ULB performance condition (Guidelines para 6.2): for year T, OSR raised in T-1 must be at least the lower of 1.05 × OSR(T-2) or OSR(2025-26) compounded at 5% a year.

Pune OSR 2025–26 (base)

₹751 Cr

Baseline for compounding

Target for FY 2028–29

₹828.0 Cr

Lower of two tests

Actual OSR 2027–28 (T-1)

₹842 Cr

Growth 4.6% — still passes

Property Tax share

52%

Of eligible OSR

ULBs passing OSR test

287

of 424 ULBs

OSR Eligibility Calculator — ULB Performance Grant FY 2028–29

Para 6.2

ULB	OSR 2025–26 (base)	OSR T-2 (2026–27)	OSR T-1 (2027–28)	Test A: 1.05 × T-2	Test B: base × 1.05²	Target (lower)	Result
Pune MC	₹751 Cr	₹805 Cr	₹842 Cr	₹845.3 Cr	₹828.0 Cr	₹828.0 Cr	Pass
Mumbai MC	₹2,050 Cr	₹2,180 Cr	₹2,275 Cr	₹2,289.0 Cr	₹2,260.1 Cr	₹2,260.1 Cr	Pass
Nashik MC	₹290 Cr	₹300 Cr	₹318 Cr	₹315.0 Cr	₹319.7 Cr	₹315.0 Cr	Pass
Nagpur MC	₹430 Cr	₹452 Cr	₹468 Cr	₹474.6 Cr	₹474.1 Cr	₹474.1 Cr	Fail — short ₹6.1 Cr

Why "≥5% growth" is not the rule: Pune and Mumbai grew less than 5% in T-1 but still pass, because the compounded 2025-26 target is lower. Nagpur fails both tests. Failed ULBs' share of the ULB performance grant is redistributed to performing ULBs (para 7).

What counts as OSR

Exclusions enforced

Property tax, water charges, user charges, licences, fees, rentsIncluded

Interest receiptsExcluded

Assigned revenues (State-shared taxes, surcharges)Excluded

Borrowings / loansExcluded

Any transfer from State or Union GovernmentExcluded

OSR figures are taken from audited accounts and trued-up (para 17.4). MoHUA may apply a digital verification protocol to OSR claims (para 17.3).

OSR Trend — Pune (illustrative UI data)

2019–20
₹550 Cr

2020–21
₹580 Cr

2021–22
₹620 Cr

2022–23
₹650 Cr

2023–24
₹682 Cr

Revenue Sources to Integrate

Property Tax

52%

Water Charges

18%

Licences

10%

Development Fees

8%

Other Fees

12%

Arrears

₹—

GIS-based Property Tax System — Pune (illustrative)

Para 10.4

Enumerated9.80 lakh properties

→

Assessed9.12 lakh (93%)

→

Billed8.71 lakh (89%)

→

Collected7.43 lakh (76%)

FC-16 recommends a citizen-friendly, GIS-based property tax IT system for enumeration, assessment and collection. Unassessed parcels are shown on the GIS property tax layer.

Projects & Outcomes

Every work follows Project ID → DPR → administrative approval → tender → work order → measurement → bill & payment → completion. Administrative approval is granted only when the proposal passes the tied or untied guideline. A failure is rejected and never reaches tender or payment. A bill moves Maker → Checker → Approver before it is paid.

Work flow

Current step

Works

Click a row to move the flow above

Project	Project cost	FC-16 grant	Grant type	Other sources	Financial	Physical	Variance	Geo-tag	Status

Funding Sources & Convergence

Guidelines para 20

Scheme	Converging projects	Scheme share	FC-16 share (separate component)	Check
AMRUT 2.0	2	₹60 Cr	₹75 Cr	Separate components
SBM-U 2.0	1	₹12 Cr	₹12 Cr	Separate components
DAY-NULM	0	—	—	—

Convergence is encouraged with AMRUT, SBM and NULM for synergy and scale — but each scheme's component stays separately identifiable in the project record.

Funding-source Rules

System enforced

FC-16 grant used as the State / ULB share of a Centrally Sponsored SchemeBlocked

FC-16 grant used to meet the State share of any other schemeBlocked

Same expenditure booked to two funding sourcesBlocked

Tied grant on a project outside Water / Sanitation / SWMBlocked

Geo-tagged photos before milestone paymentRequired

Example rejected entry: "Water Supply Augmentation — ULB 1/3 share of AMRUT ₹30 Cr from FC-16 tied grant" → rejected at administrative approval; the ULB share must come from own funds.

Procurement & Vendors

Tender → contract → invoice → approval → payment, linked back to grant and project.

Vendor	Project	Procurement method	Bids received	Portal	Contract	Paid	Pending	GFR check	Risk
ABC Infra	Storm Water Drain	Open tender (e-procurement)	6	Mahatenders	₹72 Cr	₹45 Cr	₹27 Cr	Compliant	Low
XYZ Roads	Road Resurfacing	Open tender (e-procurement)	2	Mahatenders	₹38 Cr	₹22 Cr	₹16 Cr	Low competition — justify	Watch
CleanCity Services	Solid Waste	Limited tender	4	GeM	₹21 Cr	₹18 Cr	₹3 Cr	Compliant	Low
Metro Pipes Ltd	Water Supply Augmentation	Single source (nomination)	1	—	₹6 Cr	₹0	₹6 Cr	Flag — approval & reasons required	High

Procurement Rules for FC-16 Works

Guidelines para 23

Transparent, competitive bidding following General Financial Rules / State procurement rulesRequired

E-procurement on a public portal above the thresholdRequired

Single-bid or nomination awardNeeds recorded justification

Contract splitting to stay under the thresholdBlocked

Payment without work order and measurement book entryBlocked

Procurement Health — Pune

FY 2026–27

Contracts (FC-16)

48

Open / e-tender

89%

Average bids

4.6

Single-bid awards

3

Nomination flags

1

GeM purchases

₹14 Cr

Compliance & Audit

Entry-level conditions (para 6.1), performance conditions (6.2, 6.3), accounting and audit (14), utilisation (17) and reporting to MoHUA (21). View for claim year FY 2026–27: T-1 = 2025–26, T-2 = 2024–25.

Accounts online (all ULBs)

398 / 424

T-1 provisional + T-2 audited

Pro-rata release factor

93.9%

1st instalment ₹3,006 Cr → ₹2,821.7 Cr releasable

Duly elected ULBs

411 / 424

Elections held, body in place

Modified audit opinions

9

Adverse 3 • Disclaimer 2 • Qualified 4

PFMS-linked FC-16 accounts

424 / 424

Interest-bearing, scheduled commercial bank

Annual Accounts — Completeness & Audit Opinion

Para 6.1.2 • 14.2 • 14.3

ULB	Balance Sheet	Income & Expenditure	Cash Flow	Schedules	All streams*	Public URL	Audit opinion
	✓	✓	✓	✓	✓	Online	Unmodified
	✓	✓	✓	✓	✓	Online	Unmodified
	✓	✓	✓	✓	✓	Online	Qualified
	✓	✓	✕	✓	✓	Incomplete	Pending
Example Nagar Parishad	✓	✓	✓	✕	✕	Not online	Disclaimer

* Accounts must show receipts and expenditure from all streams: FC grants, Central Sector schemes, CSS and OSR. Open a name to read the balance sheet, the income and expenditure statement, and the NMAM schedules.

State Finance Commission Timeline

Para 6.1.3 (illustrative dates)

SFC constitutedApr-2024

→

Report submittedMar-2026

→

ATR due in legislatureSep-2026
report + 6 months

→

Next SFC dueApr-2029
constitution + 5 years

ATR tabled

Pending • 2 months left

Distribution basis

SFC recommendations

Public annual accounts

NMAM • para 6.1.2 • 14.1

Last year and the year before, in the form ULBs publish. 2025–26 is last year (T-1, provisional). 2024–25 is the year before (T-2, audited). Schedule numbers are the National Municipal Accounting Manual: B-1 to B-18 on the balance sheet, I-1 to I-18 on income and expenditure. The FY 2026–27 FC-16 instalment was credited on 15 Jun 2026, so it is not inside these two years.

FC-16 Rule Engine

Automated

Basic / performance splitConfigured

Tied fund category controlConfigured

Road spend ≤20% of untied allocationConfigured

Salary spend from untied grantBlocked

Transfer within 10 working days (interest if late)Monitored

Basic: 2 equal instalments, June + OctoberConfigured

FC-16 grant as State/ULB share of any schemeBlocked

Procurement under GFR with competitive biddingConfigured

FC-16 assets geo-tagged / geo-fencedMonitored

Truing-up of reported figures to audited accountsMonitored

State own-resource transfers — tested from 2027–28

Para 6.3 • N.A. in 2026–27

Required: 20% of FC-16 basic (₹6,012 Cr)

₹1,202.4 Cr

Counted transfers

₹1,460 Cr • 121%

Statutorily assigned / shared revenue (e.g. stamp duty surcharge share)Included • ₹640 Cr

Statutory compensation grants from State resourcesIncluded • ₹510 Cr

SFC devolution and other State own grantsIncluded • ₹310 Cr

Finance Commission grants (FC-15 / FC-16)Excluded

Centrally Sponsored Scheme transfersExcluded

Externally aided fundsExcluded

Pass-through grants from Union GovernmentExcluded

FC-16 ULB Checklist — Pune (demo)

Condition	Source	Status	Evidence / Automation
Duly constituted ULB (elections held, elected body in place)	6.1.1	Complete	ULB master / State Election Commission record
T-2 audited accounts online (BS, I&E, CF + schedules)	6.1.2	Complete	2024–25 audited accounts
T-1 provisional accounts online	6.1.2	Complete	2025–26 provisional accounts
Audit opinion quality (no adverse / disclaimer)	14.3	Unmodified	Audit report
Accounts maintained as per NMAM, via IT platform	14.1	Complete	Accounting system
Interest-bearing FC-16 account in scheduled commercial bank, PFMS-linked	14.4	Complete	PFMS agency registration
SFC constituted + report + ATR within 6 months	6.1.3	ATR pending	Workflow + evidence
Unspent FC-14 or earlier balance = 0 (before 1st 2026–27 instalment)	13.1	Nil	Bank + ledger reconciliation
Unspent FC-15 balance (≤10% of instalment from 2028–29; nil from 2029–30)	13.2	9.2% • within cap	Release gates
28 Service Level Benchmarks published	10.2	Published	SLB tracker
Council resolutions for tied / untied activities	10.1	12 passed	Resolution register
Utilisation report (Annex-VI) + ≥50% prior-year utilisation	17.1	Not yet due	First award year. The 50% test applies from the 2027–28 claim. Pune has used 40.8% of this year's receipt. Utilisation reports
OSR test: T-1 OSR ≥ lower of 1.05× T-2 / 5% CAGR on 2025–26	6.2	Pass	OSR calculator (from 2027–28)
State own-resource transfers ≥20% of FC-16 basic (T-1)	6.3	121%	State transfer classification

Data Reporting to MoHUA

Para 17.3 • 21(ii)–(iv)

UD

Urban Data platform (Cityfinance)

Audited financial statements, grants received

Synced

OSR

OSR, property tax & user charges

Timely reporting of collections

Monthly

DV

Digital verification protocol

OSR and tied/untied expenditure checks by MoHUA

Awaiting protocol

GIS Intelligence Command Centre

The same Maharashtra administrative map used on the Command Centre, with division colours, management layers and drill-down.

Maharashtra — Administrative Divisions

Maharashtra • 6 divisions

Click a division to drill down

Pulse · division or council On track Watch Needs attention

FC-16 Urban Service Layers

Decision support

☑ Service Level Benchmarks

☑ Waste collection / processing

☑ Water supply coverage

☑ Sewage / drainage network

☑ Non-revenue water

☑ Natural drainage / green infrastructure

☑ Property tax parcels

☑ Project + payment hotspots

☑ FC-16 asset geo-fences

☑ Merged peri-urban areas

SLB verification: self-reported service data can be linked to third-party verification / audit evidence, as recommended by FC-16.

SLB Verification Status

Para 10.3

Verified (third party / MoHUA–State–CAG)188 ULBs

Under verification96 ULBs

Self-reported only115 ULBs

Not published (1st instalment blocked)22 ULBs

Newly formed — exempt3 ULBs

Property Tax Layer — Pune

Para 10.4

Parcels enumerated

9.80 lakh

Unassessed parcels

0.68 lakh

Assessed, not billed

0.41 lakh

Billed, unpaid

1.28 lakh

Parcels are coloured by status so revenue teams can target unassessed and unpaid properties ward by ward.

FC-16 Asset Geo-fence Layer

Para 17.2

FC-16 assets geo-tagged91%

Photos taken inside the asset geo-fence96%

Photos outside the geo-fence (flagged)37

Payment milestones without a geo-photoBlocked

Spatial KPI Summary

Maharashtra

Divisions

6

ULBs

424

Active projects

3,842

High-risk ULBs

—

Selected Area

Click map to change

Map Drill-Down

Same navigation as Command Centre

Pune Division›

Nashik Division›

Konkan Division›

Nagpur Division›

Chhatrapati Sambhajinagar Division›

Amravati Division›

Reporting & Evidence Centre

One pack, from the State receipt down to the bill. Change the year, the ULB or the report type and every line below follows.

Finance Commission Grant Report

Core

Allocation → release → receipt → commitment → expenditure → balance → evidence.

Scope

State

Utilised

—

ULB Performance Report

Decision

OSR test, accounts, SLBs, elected body and the conditions that gate the next instalment.

OSR pass

—

Fully compliant

—

Audit Evidence Pack

Audit

Critical works, OSR fails, missing accounts and unreconciled receipts, each with an owner.

Open items

—

Unreconciled

—

Grant Transfer Certificate

Annex-V

State certificate for the instalment: receipts, transfers within 10 working days, interest and signed ULB lists.

Units

₹ lakh

Due

With next claim

Utilisation Report (Tied Grant)

Annex-VI

Tied grant only. The 50% prior-year test starts with the 2027–28 claim.

This year

—

Prior-year test

Not yet due

SIC Milestone Report

Annex-IV

Pune and Nagpur only. Tranches 20/40/20/20, 75% utilisation test, deadline March 2031.

Projects

2

Tranches

20/40/20/20

What is still open

Scheduled Reports

Report	Frequency	Recipients	Status
Weekly Fund Utilisation	Mon 9 AM	DMA Finance	Active
Monthly ULB Performance	1st working day	UD Dept.	Active
Audit Exceptions	Daily	Internal Audit	Review

Maharashtra AI Finance Assistant

Ask questions across grants, transactions, OSR, projects, vendors, compliance and GIS. Answers are grounded in authorised data sources and can drill to evidence.

Which ULBs need immediate attention?

AI analysis
Focus first on ULBs with low fund utilisation, OSR below the FC-16 target (lower of 1.05 × T-2 or the 2025-26 base compounded at 5%), pending financial evidence and projects where financial progress is materially ahead of physical progress.

Suggested next step → Review 27 OSR-risk ULBs and 118 critical projects.

Open the evidence behind the OSR result.

Evidence path
OSR source → reported revenue → calculation → prior-year comparison → threshold test → eligibility outcome.

Read-only by default • write actions require role permissions + policy check

Assistant Health

Online

Data freshness & governance score

Sources

24

Tools

18

Connected Tools & Live MCP

₹

Fund & Grant Data

Active (4ms)

R

Revenue / OSR

Active (7ms)

P

Projects & GIS

Active (12ms)

A

Audit & Compliance

Active (6ms)

O

OPA Policy Engine

Enforced

✦

Live Sentinel Feed

Streaming

Recent AI Activity

Today

Detected OSR threshold risk09:42

Prepared ULB utilisation summary09:18

Opened transaction evidence trail08:56

Live Autonomous AI Data Pipelines

Continuous high-frequency validation across Maharashtra government systems

PFMS Central Bridge

Live

Government of India grants & sanctions API

Throughput128 req/m

Latency18 ms

Maharashtra IFMS / Treasury

Live

State Treasury release tokens & reconciliation

Throughput94 req/m

Latency22 ms

SNA Bank JIT

Live

Zero-balance child accounts & payment tokens

Throughput210 req/m

Latency14 ms

EMB & Geo-Tagging Service

Live

Physical milestone photos, EXIF & GPS validation

Throughput64 req/m

Latency32 ms

Cityfinance & OSR Sync

Live

Property tax & user fee collections

Throughput45 req/m

Latency27 ms

OPA Policy & FC-16 Rules

Enforced

Automated statutory compliance evaluator

Throughput340 eval/m

Latency2 ms

Municipal Councillor Dashboard

Ward-level oversight for municipal funds, projects, expenditure, assets, GIS and citizen issues. Financial actions remain read-only.

Ward Fund Allocation

₹18.40 Cr

Current ward portfolio

Projects

24

16 on track

Utilisation

61%

Ward-level view

Delayed

5

Requires review

Open Issues

7

Citizen / project issues

Ward GIS & Project Map

Ward 34

Road

Drainage

Water

Ward Spending Breakdown

Roads

₹6.2 Cr

Water

₹4.1 Cr

Drainage

₹3.0 Cr

Sanitation

₹2.3 Cr

Read-only trace: click any category → project → expenditure → vendor/payment reference.

Projects in Ward 34

Project	Budget	Spent	Physical	Target	Status
Road Resurfacing – Ward 34	₹4.2 Cr	₹2.0 Cr	48%	Jun 2027	Watch
Storm Water Drain – Ward 34	₹3.8 Cr	₹3.1 Cr	82%	Mar 2027	On Track
Water Pipeline Upgrade	₹5.5 Cr	₹2.8 Cr	51%	Aug 2027	On Track
Solid Waste Facility	₹2.1 Cr	₹1.9 Cr	76%	Feb 2027	On Track

Public Accountability

Project updates published21 / 24

Projects needing explanation5

Citizen issues open7

Issues resolved this month18

Councillor Reports

Ward Fund Utilisation

Project Status

Ward GIS Report

Citizen Issues Summary

ULB Allocation & Formula

Explainable allocation from State → ULB using the recommended SFC route or, where no accepted SFC recommendation exists, 90% urban population + 10% OSR-based criterion.

Maharashtra Core ULB Grant

₹46,803 Cr

Basic + performance core allocation

Population Weight

90%

2026 projected urban population

OSR Weight

10%

OSR-based criterion

Maharashtra Inter-se Share

16.13%

Annexure-II

Special Cities

2

Pune + Nagpur (Annex-IV)

How Maharashtra's 16.13% share is calculated

Annexure-II • Vol-II FC-16 Report

OSR ratioSum of ULB OSR ₹1,32,509 Cr ÷ sec+tert GSVA ₹83,49,127 Cr = 0.01587

×

Urban population64,254 thousand → product 1,019.71

→

Population share × 90%64,254 ÷ 4,86,778 × 90 = 11.88

+

OSR share × 10%1,019.71 ÷ 2,398.16 × 10 = 4.2521

Inter-se share = 11.88 + 4.2521 = 16.13%. Applied to the national basic (₹2,32,125 Cr) and performance (₹58,032 Cr) pools, this gives Maharashtra ₹37,442 Cr + ₹9,361 Cr = ₹46,803 Cr.

Allocation Formula (within Maharashtra)

Explainable

ULB Population share90%

+

OSR-based criterion10%

→

State Share→ Maharashtra

→

ULB Share90:10

Within Maharashtra, use the latest accepted State Finance Commission recommendations. If absent, the FC recommends 90% based on ULB population share and 10% based on the OSR-based criterion.

Why did this ULB receive this amount?

Explain

ULB population shareXX.XX%

ULB OSR criterionXX.XX

Final calculated shareXX.XX%

Grant amount₹XX Cr

Data Sources & Evidence

Traceable

CF

Cityfinance data

ULB OSR submissions

✓

SFC

State Finance Commission

Latest accepted recommendation

✓

AC

Accounts evidence

Audited + provisional records

✓

Areas outside Part IX-A (Exempted Areas)

Fix in 2026–27 • Para 5

Area	Type	Basis	Annual amount (fixed for award period)	Intimated to DoE	Intimated to MoHUA	Status
Pune Cantonment Board	Cantonment Board	Same FC-16 criteria as ULBs	₹XX Cr / year	—	—	To be fixed
Khadki Cantonment Board	Cantonment Board	Same FC-16 criteria as ULBs	₹XX Cr / year	—	—	To be fixed
Dehu Road Cantonment Board	Cantonment Board	Same FC-16 criteria as ULBs	₹XX Cr / year	—	—	To be fixed
Deolali Cantonment Board	Cantonment Board	Same FC-16 criteria as ULBs	₹XX Cr / year	—	—	To be fixed

The State allots year-wise grants to these areas out of Maharashtra's total ULB grant at the start of the award period (2026–27) and intimates DoE and MoHUA. All release conditions apply to these areas too.

ULB Capacity & Learning

FC-16 recommends a robust Learning Management System for continuous learning and local-body capacity building.

01

Financial Management

Accounts, grants, reconciliation

→

02

Revenue & OSR

Property tax, user charges, collection

→

03

Water & Sanitation

Tied grant execution + O&M

→

XVI Finance Commission • Maharashtra Urban Local Bodies

Transparent funds.
Stronger cities.

Unified monitoring of urban local body grants, fund movement, project execution, evidence, GIS visibility and governance — based on the capability themes shown in the supplied reference screens.

Traceable

Digital fund trail

PFMS / SNA

Fund receipt & payment integration

UC Enabled

Utilisation & evidence workflow

424 ULBs

Statewide coverage

Live Monitoring

Physical + financial progress

↗

KEY OBJECTIVES

Financial governance & development priorities

41%

Tax Sharing

Show the State share from central taxes as a policy context indicator.

DEBT

Hidden / Off-budget Debts

Surface off-budget borrowing and government-related liabilities.

GDP

GDP Performance

Connect growth/performance context to fiscal monitoring.

AUDIT

Smart Auditing

Link grants to audited accounts, evidence and audit actions.

DEFICIT

Deficit Control

Track fiscal-rule and deficit indicators relevant to State finances.

INFRA

Infrastructure Growth

Focus funding and monitoring on development outcomes and works.

◒

GRANTS-IN-AID

Finance Commission • 2026–31

Basic Grants

₹37,442 Cr

Tied

₹18,721.20 Cr

Untied

₹18,721.20 Cr

ULB Performance

₹4,681 Cr

State Performance

₹4,681 Cr

♧

STAKEHOLDERS

Key participants in project monitoring

▣

Urban Development Dept.

⌘

Directorate of Municipal Administration

▤

Municipal Corporations

▥

RCMs / Nagarpalikas

⌂

Engineers / Field Staff

⚒

Contractors / Vendors

♙

Citizens / Public

✓

Auditors / AG Office

▦

State / Central Government

PFMS Integrated Fund Flow

Track grant release, receipt, transfer, utilisation and reconciliation.

Real Time Dashboard

State → division → district → ULB → project visibility.

Auto Project ID Generation

Generate a unique project/work ID at creation.

Financial & Physical Progress

Compare money spent with physical milestone progress.

Digital Workflow Approvals

Maker-checker-authoriser workflow with SLA tracking.

MIS Reports

Management, finance, compliance and audit reports.

Geo-Tagging & GIS Mapping

Map projects, assets, field evidence and locations.

Alerts & Escalation Matrix

Flag delays, idle funds, compliance failures and risks.

Live Location Tracking

Field/mobile location and activity tracking.

Budget vs Expenditure

Compare approved budget, commitment, bill, payment and actual spend.

Mobile App for Field

Field inspection, GPS capture, photos, milestone and remarks.

Contractor Performance

Tender, contract, milestone, billing and delivery tracking.

Photo / Video Monitoring

Time-stamped, geo-tagged visual evidence for works.

QR Code Based Monitoring

Scan a project/work QR to open its complete digital record.

Digital Measurement Book

BOQ item, quantity, measurement, engineer approval and evidence.

Public Transparency Portal

Publish approved project, fund and outcome information.

AI Based Validation

Detect duplicate, inconsistent or unusual financial/project records.

Grievance Redressal

Register, route, escalate and close citizen/ULB issues.

E-Sign & Digital Auth

Digitally sign approvals, documents and certificates.

Audit Trail & Security

Timestamped access, approval, transaction and evidence history.

● Integrated Monitoring Ecosystem20+ DIGITAL CAPABILITIES

Benefits & Outcomes

From Public Funds to Measurable Outcomes.

A connected digital platform that brings fund management, project execution and governance into one streamlined workflow. It enables transparent resource allocation, faster decision-making and better project tracking—helping Urban Local Bodies deliver efficiently while ensuring every rupee is managed with accountability.

Governance Assurance

A single, immutable source of truth for DMA leadership and implementation teams.

24/7

Operational
Visibility

100%

Digital
Approval Trail

395+

ULBs
Unified

₹

Zero-Idle Fund Allocation

Transition from bulk transfers to Just-in-Time (JIT) disbursements using SNA integration, eliminating parked funds at lower agency levels.

◇

Evidence-Based Payouts

Disbursements are strictly gated by geo-tagged physical milestones and uploaded documentary evidence, preventing ghost billing.

✓

Frictionless Audit Readiness

Maintain an immutable, timestamped digital trail of every maker-checker action, ensuring readiness for CAG and internal audits.

↗

Accelerated File Velocity

Replace physical file movement with SLA-driven digital workflows, drastically reducing administrative bottlenecks across ULBs.

◷

Executive Decision Intelligence

Empower Principal Secretaries and Directors with macro-level dashboards tracking scheme-wise financial health and ULB performance.

FUTURE-READY • GIS, AI & BLOCKCHAIN

Smarter • Safer • Honest

Data Integrity

Blockchain Security

Tamper-resistant records for transactions, approvals, fund movement and governance actions.

↻

Unchangeable Financial HistoryFinancial transactions and their logs are stored as a permanent audit record.

✓

Secure Approval TrailCapture who approved what and when across maker-checker flows.

✎

Smart Contracts & Digital SignaturesVerify signed actions and trigger approved workflow events.

!

AI-Powered Security AlertsDetect unusual or inconsistent activity for review.

↔

Protect Tied & Untied FundsMaintain a separate, traceable trail for restricted and unrestricted components.

PRINCIPLE Unchangeable • Traceable • Auditable

Machine Learning

AI Intelligence & Validation

Convert project and financial data into actionable intelligence for anomaly detection, validation, forecasting and risk identification.

◷

Understand Where Time Is Being SpentIdentify workflow stages where approvals and processing take most time.

♧

Find Slow Approval DesksDetect departments or desks creating recurring bottlenecks.

⌁

Track Slow MilestonesFind projects whose milestone dates are slipping.

□

Detect Duplicate DocumentsIdentify repeated or suspiciously similar submitted evidence.

▧

Detect Duplicate EMBs & SanctionsFlag repeated measurement books, sanctions or supporting records.

✓

AI-Assisted ValidationReview project information, documents and submissions for unusual entries.

INTELLIGENCE CYCLE Detect • Predict • Validate

How the System Works

Evidence → AI → Immutable Record

Use these technologies as an assurance layer on top of the core financial and project systems.

TAKE PHOTOSave location + time

AI CHECKS ITScan for errors / anomalies

BLOCKCHAINRecord the verified event

Live Visibility

GIS + GPS Spatial Intelligence

Connect fund and project records to the physical location of works and field evidence.

PROJECT LOCATIONCoordinates + ward

FIELD EVIDENCEPhoto / video / milestone

STATE MAPRisk + funds + delivery

Grant Schemes & Spending Rules

Clear visual separation of tied, untied and performance-linked components before users enter the transaction flow.

TIED SCHEME • SANITATION & SWM AND/OR WATER MANAGEMENT

Supply of Drinking Water

Rainwater Harvesting

Water Recycling

Rejuvenation of Water Bodies

Sanitation

Solid Waste Management

50% OF BASIC GRANT — FULL FLEXIBILITY WITHIN THESE AREAS INCL. O&M

UNTIED SCHEME • 18 SUBJECTS OF THE TWELFTH SCHEDULE

Local Civic Infrastructure

Roads & Footpaths (≤20%)

Street Lighting

Parks & Green Spaces

Public Amenities

Other Twelfth Schedule Subjects

50% OF BASIC + ENTIRE PERFORMANCE GRANT — NO SALARIES / ESTABLISHMENT

Basic Grant

₹37,442 Cr

Maharashtra • tied ₹18,721 Cr + untied ₹18,721 Cr

ULB Performance

₹4,680.50 Cr

From 2027–28 • untied • released October

State Performance

₹4,680.50 Cr

From 2027–28 • untied • released June

National ULB Grants — FC-16 (₹ Cr)

Guidelines para 2 • Annex-I

Component	26–27	27–28	28–29	29–30	30–31	Total
Basic	37,272	41,372	45,923	50,975	56,583*	2,32,125
ULB Performance	0	6,161	6,839	7,591	8,425	29,016
State Performance	0	6,161	6,839	7,591	8,425	29,016
Special Infrastructure	6,000	12,525	12,525	12,525	12,525	56,100
Urbanisation Premium	2,000	2,000	2,000	2,000	2,000	10,000
Total	45,272	68,219	74,126	80,682	87,958	3,56,257

* The GR and guidelines page 1 print 59,583, which does not add up to the ₹2,32,125 Cr total. Annexure-I value 56,583 is used.

Maharashtra — Basic & Performance (₹ Cr)

Annex-I • 16.13% share

Year	Basic	ULB Perf	State Perf	Total	Release months
2026–27	6,012	0	0	6,012	Basic Jun + Oct (3,006 each)
2027–28	6,673	994	994	8,661	Basic Jun/Oct • SP Jun • UP Oct
2028–29	7,408	1,103	1,103	9,614	Same pattern
2029–30	8,222	1,224.50	1,224.50	10,671	Same pattern
2030–31	9,127	1,359	1,359	11,845	Same pattern
Total	37,442	4,680.50	4,680.50	46,803

SP = State performance, UP = ULB performance. SIC (Pune, Nagpur) and Urbanisation Premium are additional, project / claim based.

System Enforced Rules

Tied grant useSanitation & SWM and/or Water Management, incl. O&M

Untied grant use18 Twelfth Schedule subjects

Road spending (all surface types)≤20% of untied allocation

Untied salary / establishmentBlocked (CAG-empanelled audit/accounting allowed)

Basic grant release2 equal instalments: June + October

State performance releaseJune; undisbursed in October

ULB performance releaseOctober; undisbursed in December

State transfer timelineWithin 10 working days, else interest

Performance componentsStart 2027–28

FC-16 grant as State/ULB share of any scheme (incl. SIC)Blocked

ProcurementGFR, competitive bidding

Policy References

Source documents

GR

Maharashtra GR

Code 202609161518176025 • maharashtra.gov.in

↗

MoF

MoF Operational Guidelines

F.No.6(2)/FCD/2026-31 • 30-07-2026 • 22 pages

↗

24

DoE Relaxation Register

0 relaxations recorded

›

I

Annexure-I

State-wise basic & performance amounts

›

II

Annexure-II

Inter-se share of States

›

III

Annexure-III

Eligibility criteria & timelines

›

IV

Annexure-IV

SIC eligible cities

›

V

Annexure-V

Grant Transfer Certificate

›

VI

Annexure-VI

Tied grant utilisation report

›

Governance & Outcomes

Whether the grant is governed, and whether the service moved. Pick Maharashtra or a ULB. The money is the Command Centre book, as of 27-Sep-2026.

Fund & Project Lifecycle

Complete money trail for Maharashtra Urban Local Bodies — from State account receipt to the final utilisation of each work. A project is funded only after administrative approval. That approval is granted or rejected against the tied and untied guidelines.

01

Maharashtra State Account

Grant credited / received into the State-level funding account.

02

DMA / State Nodal Layer

Maker prepares the release, the checker verifies it, and the Treasury Approver authorises payment.

03

ULB Receipt

Amount received by the Municipal Corporation / Council / Nagar Panchayat.

04

Grant Bucket

Basic / performance / tied / untied / special component. The bucket decides which guideline is applied.

05

Administrative Approval

Approved only if the tied or untied guideline passes. A failure rejects the proposal before any budget is reserved.

06

Project / Work

Budget reserved only after approval. A rejected proposal never becomes a work.

07

Bill / Vendor

Maker (Junior Engineer) → Checker (Executive Engineer) → Approver (Commissioner), then payment.

08

Actual Expenditure

Payment posted against the specific work, asset or service.

09

Final Utilisation

Work completed / utilised amount + evidence + UC status.

STATE → ULB ACCOUNT TRAIL

Maharashtra State Account

₹296.6 Cr

→

Pune ULB Account

₹296.6 Cr

Receipt matched Reference stored Ledger posted

BALANCE POSITION

Received

₹296.6 Cr

Committed

₹214 Cr

Utilised

₹121 Cr

Unspent

₹168.6 Cr

UNUTILISED MONEY — ALWAYS EXPLAINED

Pending transfer from State₹0

Received but not committed₹82.6 Cr

Committed but not paid₹86 Cr

Paid, evidence pending₹7 Cr

Unspent (received − paid)₹168.6 Cr

296.6 received − 214 committed = 82.6; 214 committed − 128 paid = 86; 82.6 + 86 = 168.6. Of the ₹128 Cr paid, ₹121 Cr has accepted evidence. See Fund-to-Outcome Traceability for the State-wide view.

Work-level Fund Reconciliation

FC-16 sanction

₹45 Cr

Work order (committed)

₹45 Cr

Paid

₹28.8 Cr

Still to pay

₹16.2 Cr

At bill & payment₹16.2 Cr still to pay

Physical vs Financial Progress

Financial progress

64%

Physical progress

72%

Payment evidence

91%

Document completeness

100%

On trackField evidence linked

3 • AUDITABLE DIGITAL TRAIL

Grant OrderSanction / release

ReceiptState → ULB

AllocationULB → work

Admin approvalTied / untied test

BillMeasurement / invoice

PaymentBank reference

UtilisationUC / completion

Management question answered: “Where is the money now?” At any point, the system should show the amount at State level, ULB level, committed to each work, paid to each vendor, actually utilised, and remaining unutilised — with drill-down evidence.

Maharashtra • State Government Oversight • FC-16 FY 2026–27 • Position as of 27-Sep-2026

Fund-to-Outcome Traceability

Follow every rupee of the FC-16 grant from the Government of India release, through the State Treasury and each ULB's PFMS-linked account, to the work, the vendor payment, the geo-tagged evidence and finally the improvement in service levels. Every unspent or unreconciled rupee is explained and assigned an owner.

Entitlement (Annex-I)

₹6,012 Cr

Basic grant only in 2026–27 • performance from 2027–28

Received from GoI

₹3,006 Cr

1st instalment • 05-Jun-2026 • 2nd due Oct (₹2,821.7 Cr after pro-rata)

Transferred to ULBs

₹3,006 Cr

424 ULBs • 423 within 10 working days • 1 late, interest paid

Utilised (evidence-backed)

₹1,180 Cr

39.3% of receipts • ₹1,268 Cr paid through PFMS

Unspent / Unreconciled

₹1,738 Cr / ₹14.6 Cr

Every rupee explained below

Where is the money now? — ₹3,006 Cr received by ULBs

Balances reconcile to receipts

Utilised ₹1,180 Cr

Committed, not paid ₹872 Cr

Uncommitted ₹866 Cr

Utilised — paid against measured work with EMB + geo-tagged evidence: ₹1,180 Cr Paid, evidence pending (advances / photos awaited): ₹88 Cr Committed through work orders, not yet paid: ₹872 Cr In ULB accounts, not yet committed: ₹866 Cr (of which ₹186 Cr idle > 90 days)

Check: 1,180 + 88 + 872 + 866 = 3,006. Unspent = received − paid = 3,006 − 1,268 = ₹1,738 Cr.

By Grant Stream (₹ Cr)

Tied: Water Mgmt and/or Sanitation & SWM

Stream	Received	Committed	Paid	Utilised	Unspent	Utilised %
Untied	1,503.0	1,020	598	556	905.0	37.0%
Tied — Water Management	812.0	640	390	366	422.0	45.1%
Tied — Sanitation & SWM	691.0	480	280	258	411.0	37.3%
Total	3,006.0	2,140	1,268	1,180	1,738.0	39.3%

Spending Rules Applied to These Funds

No breach

Roads (all surface types) from untied grant — cap 20%₹184 Cr = 12.2%

Salaries / establishment from untied grant₹0 • blocked

Tied grant spent outside Water / Sanitation & SWM₹0 • blocked

FC-16 used as State / ULB share of a scheme₹0 • blocked

Payments outside PFMS-linked FC-16 accounts₹4.2 Cr under review

Interest earned on the three FC-16 accounts₹18.4 Cr

Complete Fund Route — FY 2026–27, 1st instalmentMoHUA recommends → MoF (DoE) releases → State Treasury → UDD / DMA transfers within 10 working days → ULB FC-16 account (PFMS-linked) → vendors → assets & services → service-level outcomes

DoE

MoF — Dept of Expenditure₹3,006 Cr released on MoHUA recommendation

→

ST

Maharashtra TreasuryReceived 05-Jun-2026 • deadline to transfer 19-Jun

→

UDD

UDD / DMA ReleaseTransferred 15-Jun • Nashik ₹9 Cr on 24-Jun, interest ₹0.89 lakh

→

ULB

424 ULB FC-16 Accounts29 Corporations • 248 Councils • 147 Nagar Panchayats • PFMS-linked

→

₹

Works & Vendors₹2,140 Cr committed • ₹1,268 Cr paid via PFMS

→

SLB

Assets → Outcomes₹1,180 Cr utilised • 28 SLB indicators tracked

ULB Fund Register — FY 2026–27, 1st instalment (₹ Cr)

Click a row to drill to works

ULB	Type	Received	Transferred on	Committed	Paid	Utilised	Unspent	Unreconciled	Status
Mumbai MC	Corporation	629.0	15-Jun-2026	470	290	276	339.0	—	On track
Pune MC	Corporation	296.6	15-Jun-2026	214	128	121	168.6	—	1 work: payment ahead of progress
Nagpur MC	Corporation	183.0	15-Jun-2026	96	42	36	141.0	3.2	PFMS–bank mismatch
Nashik MC	Corporation	112.4	15-Jun • tied ₹9 Cr 24-Jun	71	38	35	74.4	—	Late transfer — interest paid
Example Nagar Panchayat	Nagar Panchayat	1.2	15-Jun-2026	0.1	0	0	1.2	—	Idle > 90 days
Other 419 ULBs	All types	1,783.8	15-Jun-2026	1,288.9	770	712	1,013.8	11.4	36 idle • 10 mismatches
Maharashtra total	424 ULBs	3,006.0	—	2,140	1,268	1,180	1,738.0	14.6

Work-Level Trace — Pune MC (4 of 48 FC-16 works)

Fund → work → vendor → evidence → outcome

Work	Grant stream	FC-16 sanction	Co-funding	Vendor	FC-16 paid	Financial	Physical	Evidence	Outcome so far	Status
Storm Water Drain – Ward 12	Untied	₹45 Cr	AMRUT 2.0 ₹30 Cr • ULB ₹10 Cr	ABC Infra	₹28.8 Cr	64%	72%	14 geo-photos	Waterlogging spots 14 → 5 (target 0)	On track
Road Resurfacing – Ward 12	Untied (roads)	₹20 Cr	ULB own funds ₹22 Cr	XYZ Roads	₹8.0 Cr	40%	28%	Photos 41 days old	11 of 38 km resurfaced	Hold next bill
Water Supply Augmentation – Zone 3	Tied — Water	₹30 Cr	AMRUT 2.0 ₹30 Cr	AquaBuild JV	₹19.5 Cr	65%	65%	22 geo-photos	Zone 3 supply 118 → 124 lpcd (target 135)	On track
Material Recovery Facility – Hadapsar	Tied — SWM	₹12 Cr	SBM-U 2.0 ₹12 Cr	CleanCity Services	₹4.6 Cr	38%	41%	9 geo-photos	Source segregation 62% → 68% (target 90%)	On track

Drill path: State → ULB → grant stream → council resolution → work → vendor → EMB / bill → PFMS payment → geo-tagged evidence → Annex-VI utilisation report → SLB outcome.

Outcome Scorecard — Did the Money Improve Services?

SLB indicators • baseline Mar-2026 • target 2030–31

Service-level indicator	Funded by	Linked FC-16 utilisation	Baseline	Latest (Sep-2026)	Target	Progress to target	Verification
Household tap connections	Tied — Water	₹366 Cr	78%	81%	90%	25%	Third-party
Per-capita water supply			112 lpcd	116 lpcd	135 lpcd	17%	Under verification
Non-revenue water			34%	31%	20%	21%	Self-reported
Door-to-door waste collection	Tied — Sanitation & SWM	₹258 Cr	91%	95%	100%	44%	Third-party
Source segregation			48%	55%	80%	22%	Under verification
Waste scientifically processed			54%	60%	80%	23%	Self-reported
Sewer network coverage			58%	60%	75%	12%	Self-reported
Storm water drainage coverage	Untied	₹92 Cr	46%	49%	65%	16%	Self-reported

Progress to target = (latest − baseline) ÷ (target − baseline). Six months into a five-year award, 10% is on pace; sewer coverage is flagged as slow.

Water pipeline laid

412 km

New tap connections

1.86 lakh

Sewer lines laid

186 km

MRF / compost plants

14

Storm drains built

97 km

Assets geo-tagged

91%

Three-way Reconciliation

PFMS ↔ Bank ↔ ULB ledger

ULBs fully reconciled413 / 424

Timing differences (payments in transit)₹8.1 Cr

Bank charges / interest not yet posted₹2.3 Cr

Payments missing in PFMS₹4.2 Cr

Total unreconciled (11 ULBs)₹14.6 Cr

Unreconciled items must be cleared before the GTC for this instalment is signed and the 2nd instalment is claimed.

Before the 2nd Instalment (Oct-2026)

Links

GTC for 1st instalment — awaiting signatures

Pro-rata: 398 / 424 ULBs with accounts online → ₹2,821.7 Cr

28 SLBs published by 402 / 424 ULBs

Tied utilisation reports (Annex-VI)

Action Queue — Unspent & Unreconciled Money

6 open

Issue	ULB / work	Amount	Age	Owner	Next step
Payment ahead of progress	Pune — Road Resurfacing Ward 12 (40% paid, 28% done)	₹8.0 Cr paid	41 days since last geo-photo	Executive Engineer	Hold next bill until fresh EMB and geo-photos
PFMS–bank mismatch	Nagpur MC	₹3.2 Cr	23 days	Chief Accounts Officer	Post missing entries in PFMS; re-run reconciliation
Payments missing in PFMS	6 ULBs	₹4.2 Cr	Up to 30 days	ULB accounts officers	Record in PFMS before GTC sign-off
Idle funds (<10% committed)	37 ULBs incl. Example Nagar Panchayat	₹186 Cr	104 days since transfer	DMA	Issue notices; review City Action Plan pipeline
Evidence pending	Advances / bills without geo-photos, 58 works	₹88 Cr	Up to 60 days	Project officers	Upload geo-tagged photos; adjust advances
GTC signature	State — 1st instalment	₹3,006 Cr	Due before Oct claim	UDD Nodal Secretary	Sign, countersign and submit with the 2nd instalment claim

Project Lifecycle — Water Supply Augmentation, Zone 3 (Pune)

Administrative approval passed the tied guideline (Water Management). The FC-16 share is ₹30 Cr, kept separate from AMRUT 2.0 ₹30 Cr. A proposal that fails the tied or untied test stops at step 03.

Approved

01
Project Registration
Linked to CAP + resolution 2026/412
02
DPR & Technical Sanction
DPR + TS
03
Administrative Approval
Tied — Water guideline passed
04
BOQ & Tendering
Open e-tender (GFR)
05
Work Order Issue
AquaBuild JV
06
Milestones & Weightage
Payment schedule
07
EMB & Geo-tagging
65% measured • 22 photos
08
Billing & PFMS Payment
₹19.5 Cr paid
09
Annex-VI Utilisation Report
With next 1st-instalment claim
10
Outcome Monitoring
Zone 3: 118 → 124 lpcd

Project Lifecycle — ULB share of AMRUT booked to the tied grant (Pune)

Rejected at administrative approval. The tied guideline allows Water Management, but FC-16 cannot be the State or ULB share of a Centrally Sponsored Scheme. Nothing after step 03 is opened.

Rejected

01
Project Registration
Proposal logged
02
DPR & Technical Sanction
Estimate prepared
03
Administrative Approval
Tied guideline failed • ₹30 Cr refused
04
BOQ & Tendering
Not opened
05
Work Order Issue
Not opened
06
Milestones & Weightage
Not opened
07
EMB & Geo-tagging
Not opened
08
Billing & PFMS Payment
Not opened
09
Annex-VI Utilisation Report
Not opened
10
Outcome Monitoring
Not opened

Platform Architecture • Integration Control

Government-to-ULB Integration Control Centre

Show every external system, the integration method, data direction, authentication dependency and operating status. “API ready” should mean the integration pathway is technically supported; production connectivity still depends on the system owner, onboarding, credentials, whitelisting and approved interface.

PFMS

GoI release / transaction data

→

Maharashtra IFMS

State treasury / e-Grants adapter

→

SNA Parent Account

PFMS-linked state nodal account

→

ULB / Agency

Corporations, Nagarpalikas, IAs

→

PMS

Project + fund linking

ReleaseReceiptAllocationProject / Work IDBill / EMBPaymentUCBalance

PF

PFMS

Grant + payment data

Supported

API / integration modelMISPayment

IF

IFMS / e-Grants

Maharashtra treasury interface

Confirm API

State-ownedAdapterTreasury data

IB

SNA / Bank

Account + transaction status

Bank approval

CBS / APIPFMS mappedReconciliation

₹

PFMS Payments

Payment status & reconciliation

Supported

PaymentStatusRecon

AK

Aadhaar / e-KYC

Identity verification

Regulated

KUA / ASAe-KYCConsent

ES

eSign / DSC

Approval + document signing

API capable

eSign APIDSCAudit trail

GIS

GIS / Maps

Location + project evidence

Platform

Geo-taggingField evidenceAssets

MIS

Analytics / MIS

State & ULB reporting

Platform

DashboardsExportsEvidence

SSO

Authentication

SSO / e-KYC / Digital Auth

Controlled

SSORBACMFA

Integration Readiness Matrix

Architecture decision view

System	What We Consume / Send	Preferred Method	Owner / Dependency	Design Status
PFMS	Release, agency, payment, status	PFMS integration model / API / SFTP as approved	PFMS onboarding	Design ready
Maharashtra IFMS / e-Grants	Treasury, sanction, receipt, accounting	State IFMS adapter / API where available	Finance / DMA	API confirmation
Bank / SNA account	Balance, transaction, reconciliation	Bank API / middleware / approved interface	Bank + SNA	Bank approval
Aadhaar e-KYC	Identity verification result	Authorised KUA / ASA flow	UIDAI ecosystem	Regulated onboarding
eSign / DSC	Signed documents + verification	eSign API / CA workflow	ESP / CA	Design ready
GIS / MIS	Project coordinates, analytics, exports	Platform APIs	Internal platform	Design ready

Important implementation rule: the wireframe should show “Supported / Design Ready / API Confirmation / Regulated / Bank Approval” rather than falsely showing every external system as already connected. PFMS documents explicitly describe external-system integration models and onboarding requirements; UIDAI e-KYC follows an authorised KUA/ASA flow; CCA eSign is an API-integrated service through approved providers.

FC-16 • Guidelines paras 6, 7, 8, 13, 18, 22 • Annexure-III

Release Gates & Instalments

Every instalment is released only when all Annexure-III conditions are met. Accounts compliance reduces the release pro-rata, unspent balances from earlier Finance Commissions block releases, and withheld performance grant is redistributed to performing ULBs.

Next release

Oct 2026

FY 2026–27 basic 2nd instalment • ₹3,006 Cr

Gates met (FY 2026–27)

6 / 7

2 conditions N.A. this year • 1 pending

Pro-rata factor

93.9%

398 of 424 ULBs with accounts online

FC-15 unspent

₹214 Cr

57 ULBs • tested from 2028–29

Perf. redistribution pool

₹212 Cr

FY 2027–28 projection (ULB perf)

Annexure-III — Eligibility Conditions by Year

Live status for FY 2026–27

#	Condition	26–27	27–28	28–29	29–30	30–31	Status now	Evidence
1	GTC of previous instalment submitted by State	✓	✓	✓	✓	✓	Submitted	GTC
2	Duly constituted local body in place	✓	✓	✓	✓	✓	411 / 424	Election records
3	Online provisional accounts (T-1) and audited accounts (T-2) of all ULBs	✓	✓	✓	✓	✓	398 / 424 → pro-rata	Accounts
4	SFC formed every 5 years; ATR tabled within 6 months of report	✓	✓	✓	✓	✓	ATR due Sep-2026	SFC timeline
5	ULB accounts linked with PFMS for FC-16 transactions	✓	✓	✓	✓	✓	424 / 424	PFMS
6	Detailed Utilisation Report and project reporting by ULBs	✓	✓	✓	✓	✓	On track	Annex-VI
7	ULB Performance component (para 6.2)	N.A	✓	✓	✓	✓	From 2027–28	OSR test
8	State Performance grant (para 6.3)	N.A	✓	✓	✓	✓	From 2027–28	≥20% transfers
9	Publication of 28 SLBs by ULBs for claiming 1st instalment	✓	✓	✓	✓	✓	402 / 424	SLB tracker

Release Calendar — FY 2027–28 (Maharashtra, ₹ Cr)

Annex-III rows 10–14

Component	June	October	December
Basic — Untied + Tied	1st • 3,336.5	2nd • 3,336.5
State Performance	Single • 994	Undisbursed State portion
ULB Performance		Single • 994	Undisbursed ULB portion

In 2026–27 only the basic grant is released (June + October, ₹3,006 Cr each). Each basic instalment is released on MoHUA's recommendation after the GTC for the previous instalment is received.

Pro-rata Release Calculator

Para 6.1.2

Instalment entitlement (FY 2026–27, 2nd, basic)₹3,006.0 Cr

ULBs with T-1 provisional + T-2 audited accounts online398 of 424

Release factor93.9%

Releasable to State₹2,821.7 Cr

Held back for 26 non-compliant ULBs₹184.3 Cr

Grants are released to the State in proportion to the ULBs that fulfil the accounts condition. The 26 ULBs are listed in the accounts table.

Unspent Balances of Previous Finance Commissions

Para 13

FC-14 or earlier — before 1st instalment 2026–27

Must be nil

FC-15 — from 2028–29 (year 3)

≤10% of instalment

FC-15 — from 2029–30 (year 4)

Must be nil

ULB	FC-14 unspent	FC-15 unspent	Instalment under consideration	FC-15 as % of instalment	2028–29 test (≤10%)	2029–30 test (nil)
Pune MC	Nil	₹38 Cr	₹412 Cr	9.2%	Eligible	Clear by Mar-2029
Nagpur MC	Nil	₹61 Cr	₹254 Cr	24.0%	Blocked	Blocked
Nashik MC	Nil	Nil	₹188 Cr	0%	Eligible	Eligible
Mumbai MC	Nil (cleared 28-May-2026)	₹72 Cr	₹1,020 Cr	7.1%	Eligible	Clear by Mar-2029

ULBs may use unspent balances as per the existing guidelines of the respective Finance Commission. The signed list of ULBs with unspent balances goes with the GTC.

Undisbursed Performance Grant — Redistribution

Para 7 • FY 2027–28 projection

ULB performance component (Maharashtra)₹994 Cr

ULBs passing OSR test / failing287 / 137

Withheld from non-performing ULBs₹212 Cr

Redistributed to performing ULBs of Maharashtra (FC-16 formula)₹212 Cr • December

Performing ULB	Own share	+ Redistribution	Total	Cap = annual basic	Check
Pune MC	₹98.0 Cr	₹22.1 Cr	₹120.1 Cr	₹658 Cr	Within cap
Nashik MC	₹21.6 Cr	₹4.9 Cr	₹26.5 Cr	₹146 Cr	Within cap
Example Nagar Panchayat	₹0.40 Cr	₹0.09 Cr	₹0.49 Cr	₹2.10 Cr	Within cap

Undisbursed State performance component goes to performing States by the FC-16 inter-se criteria (October). No ULB or State may receive more than its basic grant for that year.

Release Workflow — FY 2026–27, 2nd instalment

Paras 16, 18, 22

1

ULBs report utilisation & projectsAnnex-VI + PFMS

2

State certifies ≥50% utilisation (tied / untied)In the GTC

3

State claims instalment with GTCTo MoHUA and DoE

4

MoHUA validates State transfer data from PFMS, assesses SLBsRecommends release

5

DoE releases instalmentOctober 2026

6

State transfers to ULBs within 10 working daysElse interest

FC-16 • Guidelines paras 15, 16, 17.1 • Annexure-V

Grant Transfer Certificate

Grant Transfer Certificate for the grant received for Urban Local Bodies recommended by the Sixteenth Finance Commission, 2026–27 to 2030–31. The State submits it for the last instalment received, with the claim for the next instalment, to MoHUA and the Department of Expenditure.

Name of State: Maharashtra

Draft • Awaiting signatures

1ULBs in the State

Total number of ULBs in the State

424

Number of duly elected ULBs #

411

2Details of Untied / Tied grant received by the State (Urbanisation Premium / SIC struck out)

Grant	Year	Instalment	Amount	Date of receipt
Untied	2026–27	1st	1,50,300 lakh	05-Jun-2026
Tied	2026–27	1st	1,50,300 lakh	05-Jun-2026

3Details of Untied / Tied grant transferred by the State to ULBs

Grant	Year	Instalment	Amount	Date of transfer	No. of days of delay	If delayed: interest transferred (rate)
Untied	2026–27	1st	1,50,300 lakh	15-Jun-2026	0	—
Tied	2026–27	1st	1,49,400 lakh	15-Jun-2026	0	—
Tied (Nashik MC)	2026–27	1st	900 lakh	24-Jun-2026	5	0.89 lakh @ 7.18%

4State Finance Commission

SFC recommendations available

Yes

Grant distributed as per

SFC recommendation

Date of submission of SFC report

Mar-2026

Date ATR tabled in State Legislature

Due by Sep-2026

Period for which SFC recommendations apply

2026–27 to 2030–31

5ULB accounts for 16th FC grants linked to PFMS for all transactions

Yes

6Unspent balance from 14th or previous FC ##

Nil

7Unspent balance from 15th FC ##

21,400 lakh (57 ULBs)

8% of previous year's ULB grant utilised so far

For Untied grant

58%

For Tied grant

64%

9% of previous year's Tied grant utilised so far

Sanitation & Solid Waste Management

61%

Water Management

67%

10ULBs that published their Service Level Benchmarks

402 of 424

# Signed list of ULBs with election status and allocation to be furnished with the claim of the 1st instalment of each FY. ## Signed list of ULBs having unspent balance to be furnished. With the claim for the 2nd instalment, the State certifies that ULBs have used at least 50% of the previous year's grants, separately for tied and untied (para 17.1).

✓ Signed list: election status & allocation (424 ULBs)✓ Signed list: ULBs with unspent balance (57)PFMS transfer extract

Certified that the grants have been utilized / proposed to be utilized for the purpose for which these have been provided and if any deviation is observed, the same will be intimated.

Signature with seal of Secretary (Nodal Department)Urban Development Department • Date: ____

Countersigned: Signature with seal of the Finance SecretaryFinance Department • Date: ____

Late-transfer Interest Register

Para 15

Instalment	ULB	Amount	DoE receipt	10-working-day deadline	Transferred	Days delayed	Rate (avg effective SDL, prev. year)	Interest paid
2026–27 1st • Tied	Nashik MC	₹9 Cr	05-Jun-2026	19-Jun-2026	24-Jun-2026	5	7.18%	₹0.89 lakh Transferred

Interest = amount × rate × days delayed ÷ 365. The SDL rate is illustrative.

FC-16 • Guidelines para 17 • Annexure-VI

Utilisation Reports

Grant / Detailed Utilisation Report for the tied grant received during the award period 2026–27 to 2030–31. ULBs submit it every year with the claim for the 1st instalment of the next year. Untied utilisation is reported as a percentage in GTC row 8.

Tied grant received 2026–27

₹296.6 Cr

1st + 2nd instalment

Tied utilised

64.0%

≥50% needed for 2nd instalment claim

Untied utilised

58.0%

≥50% needed

FC-16 assets geo-tagged

91%

Geo-fence + photos (para 17.2)

Truing-up variance

-1.3%

Reported vs audited

Pune — from the receipt down to the bill

₹121 Cr utilised

Tied works go into this Annex-VI report. Untied works are a percentage in the GTC. Click a work to see the bills under it.

Annexure-VI — Pune Municipal Corporation (₹ lakh)

Draft

S.No.	Item description	Amount (₹ lakh)	No. of projects undertaken	Total project cost involved (₹ lakh)
1	Unutilised tied grant balance of previous instalment / year	0	x	x
2	Tied grant received during the previous year (1st & 2nd instalment together)	29,660	x	x
3	Expenditure incurred during the previous year	18,980	x	x
4	Closing balance at the end of the year	10,680	x	x
5	Component-wise utilisation of grant	x	x	x
A	Water Management (WM) — total & % of tied grant utilised on WM	11,420 (38.5%)	22	x
i	Supply of drinking water	6,850	4	14,200
ii	Rainwater harvesting	820	12	1,100
iii	Water recycling	2,100	2	5,400
iv	Rejuvenation of water bodies	1,350	3	2,600
v	Other (please specify)	300	1	450
B	Solid Waste Management (SWM) — total & % of tied grant utilised on SWM	7,560 (25.5%)	11	x
i	Sanitation	3,240	6	5,900
ii	Solid waste management	3,980	3	8,700
iii	Other (please specify)	340	2	520

Project Details

Geo-fenced with photos

S.No	Name of project	Sector	DPR prepared?	Total project cost	% of FC grant in project cost	Expenditure out of FC grant	% physical completion	Location (geo-fence & geo-tag)
1	Water Supply Augmentation — Zone 3	Water Management	Yes	₹6,000 lakh	50%	₹1,950 lakh	65%	Tagged • 12 photos
2	Tertiary treatment & recycling plant	Water Management	Yes	₹5,400 lakh	60%	₹2,100 lakh	48%	Tagged • 8 photos
3	Community & public toilet upgrade — 40 blocks	Sanitation	Yes	₹1,900 lakh	100%	₹1,240 lakh	70%	Tagged • 40 sites
4	Integrated SWM processing plant	SWM	Yes	₹8,700 lakh	45%	₹3,980 lakh	52%	Geo-fence pending

Certified that the above information has been extracted from the relevant records maintained in the ULB and is true to the best of my knowledge and belief.Signature with seal of the Commissioner or the appropriate authority in the ULB

State consolidationNodal department consolidates ULB reports and submits Utilisation Reports to MoHUA (para 17.1).

50% Prior-year Utilisation Test (State)

Para 17.1 • GTC rows 8–9

Grant	Released 2026–27	Utilised	%	Test
Tied	₹3,006 Cr	₹1,924 Cr	64%	≥50% • Pass
Untied	₹3,006 Cr	₹1,743 Cr	58%	≥50% • Pass

Certified by the State in the GTC with the claim for the 2nd instalment of each year.

Truing-up against Audited Accounts

Para 17.4

Tied expenditure reported (2026–27)₹18,980 lakh

Tied expenditure in audited accounts₹18,742 lakh

Variance-₹238 lakh (-1.3%)

ActionAdjust in next report

FC-16 • Guidelines para 12 • Annexure-IV

Special Infrastructure Component (SIC)

₹56,100 Cr nationally for comprehensive wastewater management in cities with 2011 population above 10 lakh and below 40 lakh, at most two per State. Maharashtra: Pune and Nagpur. Union share 60%; State + ULB 40% from their own resources — FC-16 ULB grants cannot be used for the 40%.

Pune — Integrated Wastewater Management

MoU signed • 1st instalment released

Population (2011) • Annex-IV rank

31,24,458 • #1

Project cap (≥15 lakh)

₹5,000 Cr

Approved project cost

₹4,850 Cr

Union 60%

₹2,910 Cr

State 24% (agreed)

₹1,164 Cr

ULB 16% (agreed)

₹776 Cr

Target completion Dec-2030 — within the award period.

Nagpur — Integrated Wastewater Management

SHPSC approved • at Apex Committee

Population (2011) • Annex-IV rank

24,05,665 • #5

Project cap (≥15 lakh)

₹5,000 Cr

Proposed project cost

₹3,900 Cr

Union 60%

₹2,340 Cr

State + ULB 40%

₹1,560 Cr

Target completion

Jun-2031

Spill-over warning: work after March 2031 is not funded by SIC and must be met by the State. Re-phase the DPR or confirm State funding.

Appraisal & Approval Chain — Pune

Paras 12.2.1–12.2.8

1

Detailed studyFirst year of award period

2

DPRYear-wise milestones & outlay

3

SLTCChaired by Secretary, UD

4

SHPSCChaired by Chief Secretary

5

Apex CommitteeChaired by Secretary, MoHUA

6

Tripartite MoUMoHUA • State • ULB

7

Milestone releases2nd instalment next

SLTC Appraisal Checklist

7 / 7 cleared

(a) Technical feasibility — engineering designs, modelling, methodologyCleared

(b) Reasonable cost estimates as per extant rulesCleared

(c) No duplication with ongoing Central / State schemesCleared

(d) Implementation timelines and phasingCleared

(e) Convergence with relevant programmesCleared

(f) No parking of fundsCleared

(g) No salaries / office expenditure in proposalCleared

Interventions in the DPR

Para 12.2.2

a. Upgrade drainage; separate stormwater and underground drainage b. Extend wastewater network to uncovered areas c. Area-specific works in problem areas d. Restore natural drainage + green infrastructure e. Reduce non-revenue water f. Monitoring systems for free flow of wastewater

Outcome Framework

Para 12.2.9

Outcome	Baseline	Target 2030
Sewage treatment capacity	567 MLD	1,040 MLD
Sewer network coverage	78%	98%
Treated wastewater reuse	12%	30%

Milestone-based Release of Union Share — Pune

Para 12.2.12

Instalment	% of Union share	Amount	Financial condition	Physical	Status
First	20%	₹582 Cr	Tripartite MoU signed	—	Released
Second	40%	₹1,164 Cr	75% of released (Centre + State + ULB) utilised	10%	41% used • 6% physical
Third	20%	₹582 Cr	75% of released utilised	50%	Locked
Fourth / last	20%	₹582 Cr	—	100%	Locked

Funding Controls

Enforced

Union 1st instalment received by State10-Mar-2027

Transferred to ULB with State share18-Mar-2027 • 6 working days ✓

ULB share contributed (State to ensure)₹155 Cr of ₹776 Cr (on schedule)

Source of State / ULB 40%: FC-16 ULB grantBlocked

Source of ULB share: own funds / municipal bondsAllowed

O&M after completionULB own revenue (sewerage charges)

ProcurementGFR • competitive bidding

FC-16 • Guidelines para 11

Urbanisation Premium

One-time grant to encourage merging peri-urban villages into an adjoining ULB with existing population of at least one lakh. ₹2,000 per person, based on the Census 2011 population of the newly incorporated area. ₹10,000 Cr nationally, ₹2,000 Cr a year. A State Rural-to-Urban Transition Policy is a precondition.

Rate

₹2,000

Per person, Census 2011

National envelope

₹2,000 Cr

Per year, 2026–27 to 2030–31

Maharashtra proposals

4

2 with MoHUA • 1 draft • 1 ineligible

Population merged

3.32 lakh

Notified mergers only (2.46 + 0.86 lakh)

Eligible amount

₹66.44 Cr

₹2,000 × notified population • Nagpur draft would add ₹10.46 Cr

Claim Process

Paras 11.2–11.3

1

Transition Policy notifiedIncl. Transition Plan

2

Eligible villages identifiedWith State Nodal Departments

3

Merger notificationIssued by State

4

Proposal to MoHUAPolicy + merger + justification

5

MoHUA decidesEligibility & quantum

6

DoE releasesTo the State

7

Transfer to ULBThen utilisation + GTC

Rural-to-Urban Transition Policy — Components

Para 11.2.1

(i) Detailed procedure for identification, assessment and notification of transitional areasIncluded

(ii) Identify transitional settlements after every Census and at intervals of ≤3 years, covering at least one-third of qualifying settlementsIncluded

(iii) Detailed Transition Plan (about 3-year horizon) — see items a–f5 / 6

(iv) Roles of State departments, district administration, erstwhile rural local body and new ULB; grievance redressalIncluded

Transition Plan Checklist (item iii)

1 pending

(a) Impact assessment: finances, manpower, service delivery, infrastructureDone

(b) Financial and institutional support to raise services to minimum standardsDone

(c) Phased levy of taxes such as property tax and user chargesDone

(d) Implications for master plan and land use conversion rulesPending

(e) Continuity of offices, assets, records and staffDone

(f) Public consultation and citizen communicationDone

Merger Register & Eligibility Calculator

₹2,000 × Census 2011 population

Merged area	Receiving ULB	Receiving ULB population (2011)	Census 2011 population of merged area	Eligible amount	Merger notification	Status
23 fringe villages	Pune MC	31,24,458	2,45,800	₹49.16 Cr	Notified	Proposal with MoHUA
7 fringe villages	Pimpri-Chinchwad MC	17,27,692	86,400	₹17.28 Cr	Notified	Proposal with MoHUA
Hingna fringe villages	Nagpur MC	24,05,665	52,300	₹10.46 Cr	Draft	Awaiting notification
2 adjoining villages	Example Nagar Parishad	62,000	9,800	—	—	Ineligible: ULB < 1 lakh

Proposal Pack to MoHUA

Para 11.2.3

✓ Notification of Rural-to-Urban Transition Policy (incl. Transition Plan) ✓ Merger notification specifying the peri-urban area ✓ Justification that the merger follows the Transition Policy ✓ Entry-level conditions: elected ULB, accounts, SFC

Utilisation Rules

Para 11.4

Upgrade basic infrastructure in newly included areasAllowed

Build capacity to provide civic servicesAllowed

Must follow the approved Transition PlanRequired

Salaries / establishment expenditureBlocked

Grant Transfer Certificate (Annex-V)Required from State

FC-16 • Guidelines para 10

City Action Plans, Resolutions & Service Level Benchmarks

ULBs pass resolutions for specific activities under tied and untied grants, and may prepare City Action Plans that turn service-level gaps into outcome-based deliverables. Publishing all 28 SLBs is a condition for the 1st instalment each year; MoHUA assesses SLBs before recommending release.

City Action Plans

312 / 424

ULBs with an adopted CAP

Council resolutions

1,846

Tied + untied activities, FY 2026–27

28 SLBs published

402 / 424

Required for 1st instalment

SLBs verified

188

Third-party / MoHUA–State–CAG

Newly formed ULBs

3

Exempt until next FY

City Action Plan — Pune Municipal Corporation

Para 10.1

Sector	Service-level gap (current → target)	Priority	Outcome deliverable	Grant	Resolution
Water supply	118 → 135 lpcd	High	24×7 supply in 3 zones	Tied — Water Management	2026/412
Sewerage	Coverage 78% → 95%	High	42 km new network	Tied — Sanitation	2026/415
Solid waste	Source segregation 62% → 90%	Medium	2 material recovery facilities	Tied — SWM	2026/418
Street lighting	LED coverage 88% → 100%	Medium	14,000 LED fittings	Untied	2026/421
Roads	Pothole-free network 60% → 85%	Low	38 km resurfacing (within 20% cap)	Untied	2026/425

Council Resolution Register — Pune

Resolution no.	Date	Activity	Grant	Amount	CAP item	Rule check
2026/412	22-May-2026	Water Supply Augmentation — Zone 3	Tied	₹60 Cr	Water supply	Tied area ✓
2026/415	22-May-2026	Sewer network extension	Tied	₹48 Cr	Sewerage	Tied area ✓
2026/421	05-Jun-2026	LED street lighting	Untied	₹18 Cr	Street lighting	Twelfth Schedule ✓
2026/425	05-Jun-2026	Road resurfacing — Ward 12	Untied	₹20 Cr	Roads	Roads at 17% of untied

28 Service Level Benchmarks — Publication & Verification

Paras 10.2–10.3

Water supply • 9 indicatorsSewerage • 9Solid waste management • 8Storm water drainage • 2

ULB	28 SLBs published	Published on	Newly formed exemption	Verification status	MoHUA assessed	1st instalment gate
Pune MC	28 / 28	30-Apr-2026	—	Verified (third party)	✓	Clear
Mumbai MC	28 / 28	28-Apr-2026	—	Under verification	✓	Clear
Nagpur MC	28 / 28	12-May-2026	—	Self-reported	Pending	Clear
Nashik MC	21 / 28	—	—	Self-reported	—	Blocked
New Nagar Panchayat (formed Jan-2026)	0 / 28	—	Exempt till FY 2027–28	—	—	Clear

Pune Municipal Corporation

FY 2026–27 position, from the same dummy books as the Command Centre. OSR is the claim-year test: T-1 is 2025–26.