Kalpetta Municipality
01-Apr-2025 to 31-Mar-2026
Wayanad District, Kerala • Annual Audited Financial Statement Dashboard
Total Revenue ₹30.45 Cr Income FY 25-26
Total Expenditure ₹27.71 Cr Rev Outgo
Net Operating Surplus ₹4.04 Cr Post Prior Items
Cash & Bank Availability ₹18.59 Cr +₹55.20 L Net Flow
Gross Fixed Assets ₹83.14 Cr CWIP: ₹0.00
Total Asset / Liability ₹110.35 Cr Balanced
1. Financial Statistics 2. Major Expenditure & Welfare 3. Cash Flow 4. Balance Sheet 5. Key Observations 6. Budget Simulator
Data Verified from Official Audit Statements
Financial Performance Overview (FY 2025–26)
Gross Surplus: ₹2.74 Cr
Kalpetta Municipality recorded a total revenue income of ₹30.45 Cr against total operational expenditures of ₹27.71 Cr. This resulted in an operational gross surplus of ₹2.74 Cr. Following a net credit prior-period adjustment of -₹1.31 Cr, the final net operating surplus stands at ₹4.04 Cr.
Income vs Expense Variance
+₹2,73,56,427.00
9.87% revenue surplus before prior period items
Net Operational Surplus
₹4,04,28,672.00
Strengthens Municipal Reserves
Revenue Income Mix
Revenue Grants constitute 61.1% of total revenue.
Income vs Expenditure Comparison Revenue Account
Major Revenue Sources Amounts in ₹
Financial Statistics – At a Glance
Summary statement of operational indicators and cash availability
6 Indicators
| Financial Indicator | Amount (₹) | Source / Notes |
|---|---|---|
| Total Revenue Income | ₹30,44,56,156.00 | Schedule 1-1 to 1-9 |
| Total Revenue Expenditure | ₹27,70,99,729.00 | Schedule I-10 to I-18 |
| Gross Surplus (Before Prior Period) | ₹2,73,56,427.00 | Excess of Income over Expenditure |
| Prior Period Adjustments (Net Credit) | -₹1,30,72,245.00 | Schedule 1-19 (Prior Period Adjustments) |
| Net Operating Surplus | ₹4,04,28,672.00 | Final Surplus Transferred to Municipal Fund |
| Total Cash Receipts (Annual) | ₹30,86,62,437.00 | Receipt & Payment Statement |
| Total Cash Payments (Annual) | ₹30,31,42,493.00 | Receipt & Payment Statement |
| Net Cash Inflow | +₹55,19,944.00 | Difference between Receipts and Payments |
| Opening Cash & Bank Balance (01-04-2025) | ₹18,03,99,063.00 | Bank: ₹17.96 Cr | Cash: ₹7.66 L |
| Closing Cash & Bank Availability (31-03-2026) | ₹18,59,19,007.00 | Bank: ₹18.49 Cr | Cash: ₹9.89 L |
STATE SPONSORED SCHEMES
₹7,12,95,700.00
25.7% of total revenue expenditure
SERVICE SECTOR
₹6,55,76,613.00
23.7% of total revenue expenditure
ESTABLISHMENT EXPENSES
₹6,37,03,278.00
23.0% - Salaries & Allowances
DEPRECIATION CHARGES
₹3,22,89,114.00
11.7% non-cash asset amortization
Expenditure Distribution by Sector Breakdown
Development & Welfare Sectors Allocation Amounts in ₹
Major Administrative & Operational Expenses
Core municipal administration costs
| Code / Schedule | Expense Head | Amount (₹) |
|---|---|---|
| 2100000 (I-10) | Establishment Expenses | ₹6,37,03,278.00 |
| 2720000 (I-18) | Depreciation | ₹3,22,89,114.00 |
| 2300000 (I-12) | Operations & Maintenance | ₹99,33,920.00 |
| 2700000 (I-16) | Provisions and Write off | ₹43,54,289.00 |
| 2200000 (1-11) | Administrative Expenses | ₹22,29,863.00 |
| 2400000 (I-13) | Interest & Finance Charges | ₹3,69,033.00 |
Development & Welfare Sectors
Direct community development & scheme expenditure
| Code / Schedule | Sector Description | Amount (₹) |
|---|---|---|
| 2540000 (I-14d) | State Sponsored Schemes | ₹7,12,95,700.00 |
| 2520000 (I-14b) | Service Sector | ₹6,55,76,613.00 |
| 2500000 (I-14) | Programme Expenses (General) | ₹1,12,21,254.00 |
| 2530000 (1-14c) | Infrastructure Sector | ₹81,69,784.00 |
| 2510000 (I-14a) | Productive Sector | ₹77,40,101.00 |
| 2550000 (I-14e) | Joint Venture Projects | ₹1,50,000.00 |
| 2600000 (I-15) | Subsidies & Revenue Grants (Own Fund) | ₹66,780.00 |
Opening Cash & Bank ₹18,03,99,063.00 As on 01-April-2025
Total Cash Receipts ₹30,86,62,437.00 Inflows during FY 2025-26
Total Cash Outflows ₹30,31,42,493.00 Outflows during FY 2025-26
Closing Cash Availability ₹18,59,19,007.00 As on 31-March-2026
Cash Flow Dynamics – Key Inflows & Outflows Receipts vs Payments Major Heads
Annual Cash Receipts
Actual money received in bank/cash accounts
₹30.87 Cr
| Code / Sch | Receipt Head | Amount (₹) |
|---|---|---|
| 4310000 (R17) | Sundry Debtors Realizations | ₹21,08,89,286.00 |
| 3200000 (R11) | Grants for Specific Purposes | ₹3,34,65,034.00 |
| 1400000 (R4) | Fees & User Charges Collection | ₹1,74,35,948.00 |
| 1100000 (R1) | Tax Revenue Collections | ₹1,62,67,268.00 |
| 3500000 (R14) | Sundry Creditors Receipts | ₹1,26,89,977.00 |
| 4310000 (R20) | Sundry Debtors Collection (R20) | ₹76,59,146.00 |
| 1710000 (R8) | Interest Earned | ₹37,22,984.00 |
| 3500000 (R15) | Other Creditors Receipts | ₹27,01,806.00 |
Annual Cash Payments
Actual money paid out
₹30.31 Cr
| Code / Sch | Payment Head | Amount (₹) |
|---|---|---|
| 3500000 (P17) | Sundry Creditors Payments | ₹16,45,51,262.00 |
| 2520000 (P7) | Service Sector Payments | ₹5,09,85,401.00 |
| 4100000 (P18) | Fixed Assets Creation (Capital Outlay) | ₹2,65,81,176.00 |
| 2100000 (P1) | Establishment Expenses Paid | ₹1,31,52,339.00 |
| 2540000 (P9) | State Sponsored Schemes Paid | ₹1,20,12,750.00 |
| 2300000 (P3) | Operations & Maintenance Paid | ₹91,39,736.00 |
| 2510000 (P6) | Productive Sector Expenses Paid | ₹75,78,540.00 |
| 4310000 (P24) | Redemption Amount Paid | ₹63,31,143.00 |
Assets Distribution
Net Fixed Assets form 67.1% of total assets, while Cash/Bank reserves account for 16.8%.
Balance Sheet as on 31-March-2026
Kalpetta Municipality • Audited Statement
Total: ₹1,10,35,14,978.50
LIABILITIES
₹110.35 Cr
Reserve & Surplus (Total) ₹91,41,60,321.21
Panchayat/Municipal Fund (B1) ₹51,04,93,800.21 Reserves (B3) ₹40,36,52,666.00 Earmarked Funds (B2) ₹13,855.00
Grants & Specific Purpose Funds
Schedule B4
₹4,75,55,140.00
Secured Loans
Schedule B5
₹11,00,45,861.00
Current Liabilities & Provisions ₹3,17,53,656.29
- Deposits Received (B7) ₹1,36,31,686.99
- Other Liabilities (B8) ₹1,81,21,969.30
ASSETS
₹110.35 Cr
Fixed Assets (Net Value) ₹74,05,75,644.00
- Gross Fixed Assets (B9) ₹83,13,83,996.00
- Less: Acc. Depreciation (B10) -₹9,08,08,352.00
- Capital Work in Progress (B11) ₹0.00
Investments
Schedule B12
₹10,00,000.00
Current Assets, Loans & Advances ₹36,19,39,334.50
- Cash and Bank Balance (B17) ₹18,59,19,007.00
- Pre-paid Expenses (B16) ₹8,41,36,849.00
- Sundry Debtors / Receivables (B14) ₹4,91,94,923.50
- Loans, Advances & Deposits (B18) ₹3,93,92,720.00
- Stock-in-hand (B13) ₹32,95,835.00
