A city’s budget provides a good insight into the priorities and plans of the city administration, and therefore can be used to understand the city’s sectoral priorities as well as whether the proposed expenditures are in sync with the goals, policies and plans of the city. Therefore, it is also important that the budget should be easily accessible and understandable to a common citizen as this will increase accountability and transparency of the city administration. Ideally, citizens should be able to access and understand not only the budget but only the actual expenditure on different sectors and the resultant outcomes in those sectors. However, to the best of our knowledge, such information is currently not provided by any city in the country including Pune.
Parisar has analyzed the budget of Pune Municipal Corporation (PMC) for the year 2011-12 for the following: the budgetary trends over the last few years, the sectoral priorities of PMC,general accounting practices of PMC and the ease of understanding the budget by common citizens by a method developed by Centre for Budget and Governance Accountability (CBGA).