Darshan P R

UM4050

This study critically investigates the fiscal health of Urban Local Bodies (ULBs) in Gujarat, with the core objective of understanding and addressing structural, operational, and strategic gaps in municipal financial performance. The research aims to assess the degree of financial autonomy, the capacity for internal resource mobilization, and the efficiency of financial practices among municipalities of varying sizes and classifications. Recognizing that ULBs are the frontline institutions for delivering essential urban services, the study emphasizes the urgent need to examine whether they possess the fiscal strength necessary to meet growing urban demands in a sustainable manner. To ensure representativeness and analytical depth, the study adopts a stratified sampling approach, selecting approximately 20% of the total ULBs in Gujarat. This sample includes municipalities across different administrative categories (A, B, C, and D) and geographical zones (Ahmedabad, Surat, Rajkot, Gandhinagar, and Vadodara), encompassing a wide spectrum of urban contexts—from metropolitan cities to small towns and transitional settlements. By doing so, the research captures both vertical (administrative category-wise) and horizontal (zone-wise) variations in fiscal performance. The methodology integrates quantitative indicators of financial self-reliance (e.g., share of own-source revenue) and operational efficiency (e.g., expenditure per capita, service delivery ratios), which are visualized using multi-panel scatter plots to facilitate comparative assessment. These visualizations serve as diagnostic tools to identify best performers, average municipalities, and fiscally vulnerable ULBs.