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We need to analyze the municipal budget and the finance sheet for the Chattisgarh capital city i.e., Raipur. Here we have to understand the revenue & capital income as well as revenue & capital expenditure. whether the corporation is utilizing the loans or grants properly or they don't have the proper resources for that. The last part was to understand the balance sheet of the municipal corporation and to state whether the corporation was going in a healthy state or it was creating the loss.