XVth Finance commission - Local Governments

(15^thFinance Commission Report for the yer 2020-2021)

1. It is mandatory to the President of India to constitute Central finance Commission for every five years to sugest suitable formula for devolving the funds to the states, out of the taxes collected by Central Government, as per the Article of 280 of the Indian Constitution.
2. From the Xth Finance Commission due to of 73rd ammendment to the Constitution the Local Governments such as Zilla Panchayats and Block Panchayats(in Telugu states these are being called as Mandal) ang Village Panchayats ie,. Grampanchayat are got Constitutaion Right to get devolved funds from the Centeral Government.
3. Fifteenth Finance Commission (FC-XV) was constituted by the President of India, on 27 November 2017 to make recommendations for a period of five years commencing 1 April 2020.
4. Commission has taken Population figures of 2011 as cretaria for distribution funds.
5. Due to economic sluggishness, formation of new union Territories and other uncertain conditions in prevaling in the country, the Commission felt that it is better to submit report for one year 2020-2021, there fore out of five years starting from 2020-2021 devolution funds report for year 2020-2021 has sumitted on 5th december,2019.
6. To subsidize the aprehension due to use of 2011 population figures, the Commission has taken Total fertility rate as cretaria as measurre of demographic performance.
7. The Commission intended to balance the principle of equity and performance for determining the cretarias for horizontal sharing. 2nd principle is broad need for stability and predictablity in devolution of funds.
8. To achieve the above objectives, critaria and weights for deciding the horizontal sharing of taxes is showno below.
9. The Commission has to decide for boath vertical and horizontal percentage at which the funds to be devolved from the taxes to the state by taking into consideration following parameters
10. The Fifteenth Finance Commission inclined to fallow the 14th Commission recommendation with regards to verticle Devolution for the year 2020-2021 olny
11. Article 280 (a) and (b) of the Constitution, read along with Section 6 of the Jammu & Kashmir Reorganisation Act puts the newly-created UTs of Ladakh and Jammu and Kashmir outside the purview of the Finance Commission's award. Since UTs are the responsibilities of the Union, they are within the purview of the Union budget. Thus the Commission notionally estimated that the share of the erstwhile State of Jammu & Kashmir would have come to around 0.85 per cent of the divisible pool.
12. Therefoe the Commission has decided to increase ratio to one percent to Jammu & Kashmir of the divisible pool in order to meet the security and other special needs of the Union Territories of Jammu & Kashmir and Ladakh by reducing the states divisible pool to 41 percent.
13. The total size of award for the year 2020 to 2021 is Rs.90,000 crores.
14. The XVth Commiss has recommended share for Rural and Urban Lolcabodies is 67.5 and 32.5 respectively
15. Therefore the share of Rural local bodies will be Rs.60,750 and Urban Local bodies share comes to Rs.29,250 crores

FC-XIV, had expressed the view that though the use of dated population data is unfair, it is bound by its ToR

Gross domestic product at current prices, or nominal GDP, forms basis for important ratios of the Union Government. the Union budget for the year 2019-2020 increased 11% over 2018-19. Therefore the Commission has assessed nominal GDP growth 10% in 2019-2020. Thus the committee expected nominal GDP is projected to grow at 11% in 2020-2021.

States' Share in Divisible Pool (in per cent)

Vertical divisible pool	FC-XI (2000-05)	FC-XII (2005-10)	FC-XIII (2010-15)	FC-XIV (2015-20)	FC-XV (2020-21)
States' share in divisible pool	29.5	30.5	32.0	42.0	41.0

Criteria and Weights Assigned for Horizontal Devolution

The Commission has decided (6) critareas for Horizontal devolution of funds among the sates in maintaing equity. The critereas details are shown in below table

Criteria	Weight(%)
Population	15.0
Area	15.0
Forest and Ecology	10.0
Income Distance	45.0
Demographic Performance	12.5
Tax Effort	2.5
Total	100.0

Population of the states and interse percentage

ToR specifies that the Commission shall use the population data of 2011 while making recommendations.

Accordingly 2011 poplation for arriving the Inter se percentage of all the states have been taken.

State	2011 Population (in million)	Inter se percentage
Andhra Pradesh	49.577103	4.21
Arunachal Pradesh	1.383727	0.12
Assam	31.205576	2.65
Bihar	104.099452	8.84
Chhattisgarh	25.545198	2.17
Goa	1.458545	0.12
Gujarat	60.439692	5.13
Haryana	25.351462	2.15
Himachal Pradesh	6.864602	0.58
Jharkhand	32.988134	2.80
Karnataka	61.095297	5.19
Kerala	33.406061	2.84
Madhya Pradesh	72.626809	6.16
Maharashtra	112.374333	9.54
Manipur	2.855794	0.24
Meghalaya	2.966889	0.25
Mizoram	1.097206	0.09
Nagaland	1.978502	0.17
Odisha	41.974218	3.56
Panjab	27.743338	2.35
Rajasthan	68.548437	5.82
Sikkim	0.610577	0.05
TamilNadu	72.14703	6.12
Telangana	35.003674	2.97
Tripura	3.673917	0.31
Uttar Pradesh	199.812341	16.96
Uttarakhand	10.086292	0.86
West Bengal	91.276115	7.75
Total of all States	1178.190321	100.00

Area Interse

Thoght the smaller states like Goa,Meghalaya, Nagaland and others are having small area, their interse share becomes leass than 2 percent have been assigned and adjusted inter se percentage to 2 percentage as the smaller states have to incure on security and on other imortant matters alongwith other state.

Adjusted Inter se share table

State	Category	Area('000 sq km)	Area-Interse share(%)	Adjusted Area-Interse share(%)
Andhra Pradesh		162.923	5.334	4.572
Arunachal Pradesh		83.743	2.742	2.350
Assam		78.438	2.568	2.201
Bihar		94.163	3.083	2.643
Chhattisgarh		135.192	4.426	3.794
Goa	Small	3.702	0.121	2.000
Gujarat		196.244	6.425	5.508
Haryana	Small	44.212	1.448	2.000
Himachal Pradesh	Small	55.673	1.823	2.000
Jharkhand		79.716	2.610	2.237
Kamataka		191.791	6.279	5.383
Kerala	Small	38.852	1.272	2.000
Madhya Pradesh		308.252	10.093	8.651
Maharashtra		307.713	10.075	8.636
Manipur	Small	22.327	0.731	2.000
Meghalaya	Small	22.429	0.734	2.000
Mizoram	Small	21.081	0.690	2.000
Nagaland	Small	16.579	0.543	2.000
Odisha		155.707	5.098	4.370
Punjab	Small	50.362	1.649	2.000
Rajasthan		342.239	11.205	9.605
Sikkim	Small	7.096	0.232	2.000
Tamil Nadu		130.060	4.258	3.650
Telangana		112.122	3.671	3.147
Tripura	Small	10.486	0.343	2.000
Uttar Pradesh		240.928	7.888	6.762
Uttarakhand	Small	53.483	1.751	2.000
West Bengal		88.752	2.906	2.491
All States		3054.265	100.000	100.000

Forest and Ecology

To improve the forest (green) coverage across the country and to encurage the state to improve ecology balance, the Comission has recommended weightage as foresaid.To arrive the states share in ecology(forest coverage) of states area of Moderately Dense and Very dense area coverage with that of Country i.e., Total Forest coverage of all states.

Interse share of states in Forest and Ecology table

State	Geographic Area (Sq.Km)	Very Dense forest (VD)	Moderately Dense forest (MD)	Open Forest (OF)	Dense forest (VD+MD)	Forest and Ecology inter se share (FCi)(%)
Andhra Pradesh	16293	1957	14051	12139	16008	4.134
Arunachal Pradesh	83743	20721	30955	15288	51676	13.344
Assam	78438	2797	1012	15116	12989	3.354
Bihar	94163	332	3260	3707	3592	0.928
Chhattisgarh	135192	7064	32215	16268	39279	10.143
Goa	3702	538	576	1115	1114	0.288
Gujarat	196244	378	5200	9179	5578	1.440
Haryana	44212	28	452	1108	480	0.124
Himachal Pradesh	55673	3110	6705	5285	9815	2.534
Jharkhand	7916	2598	9686	11269	12284	3.172
Karnataka	191791	4502	20444	12604	24946	6.442
Keral	38852	1663	9407	9251	11070	2.859
Madhya Pradesh	308252	6563	34571	36280	41134	10.622
Maharashtra	307713	8736	20652	21294	29388	7.589
Manipur	22327	908	6510	9928	7418	1.916
Meghalaya	22429	453	9386	7307	9839	2.541
Mizoram	21081	131	5861	12194	5992	1.547
Nagaland	16579	1279	4587	6623	5866	1.515
Odisha	155707	6967	2137	23008	28337	7.317
Punjab	50362	8	806	1023	814	0.210
Rajasthan	342239	78	4340	12154	4418	1.141
Sikkim	7096	1081	1575	688	2656	0.686
Tamil Nadu	130060	3672	10979	11630	14651	3.783
Telangana	112122	1596	8738	10085	10334	2.668
Tripura	10486	656	5246	1824	5902	1.524
Uttar Pradesh	240928	2617	4069	7993	6686	1.726
Uttarakhand	5383	4969	12884	6442	17853	4.610
West Bengal	88752	2994	4147	9706	7141	1.844
All States	3054265	88396	298864	290508	387260	100.00

Income distance criterion with a weight of 45 per cent.

Income distance has been calculated using following methodology:

Three-years average (for the years from 2015-16 to 2017-18) per capita comparable GSDP has been taken for all the States. Income distance has to be computed by taking the distance from the State having the highest per capita GSDP. In this case, Goa has highest per capita GSDP followed by Sikkim. Since they are very small and Atypical States, to avoid distortions, the State with the third highest per capita GSDP Haryana state has been taken as the benchmark to avoid distortions. Distance of three year average per capita GSDP of each State from Haryana's per capita GSDP has been taken to calculate the Income distance of other states.

To get the share of distance income of states at the first instance deduct average GSDP of state from the from the bench mark state average GSDP. The sum arrived against each state shall be distance of income from highest income state. Multiply the Income Distance, with state's 2011 paopulation. The remainder shall be devided with Total all States Income distance and multiply with 100 to get percentage of state Share thourgh income distance.

Example: Telangana

1st step	Haryana average GSDP(204216)	(-)	Telangan Average GSDP(176270)	Adjusted Distanace(27947)
2nd Step	Adjusted Distance (D) 27947	(X)	2011 State Population (35.003674)	D*popu (978247.68)
3rd Step	D*popu (978247.68)	(/)	Total of all states (106603413) (D*pop)*100	Interse share of State(0.918)

Income distance critaria Table

State	Copmarable GSDP (Rs.in Crore)			Estimated Population			Percapita GSDP (Rs)				Rank	Adjusted Distance(D)	D*Pop 2011	Interse share (%)
	2015-16	2016-17	2017-18	2015-16	2016-17	2017-18	2015-16	2016-17	2017-18	Average
Andhra Pradesh	591670	686562	783192	5044600	50743000	51041000	117288	135302	153444	135344	14	68871	3414439	3.203
Arunachal Pradesh	18506	19625	22017	1516000	1547000	1579000	122074	126859	139437	129457	15	74759	103446	0.097
Assam	228508	248959	282440	33101000	33529000	33905000	69034	74252	83303	75530	24	128686	4015725	3.767
Bihar	369771	417155	477669	111867000	113638000	115437037	33055	36709	41379	37048	28	167168	17402112	16.324
Chhattisgar	217172	261006	287843	27490000	27933000	28384000	79000	93440	101410	91284	19	112932	2884874	2.706
Goa	55050	64418	70254	1505000	1516000	1526000	365784	424922	460383	417030	1	17543	25587	0.024
Gujarat	1003904	1089874	1203058	64199000	65049000	65911000	156374	167547	182528	168816	11	35400	2139550	2.007
Haryana	489991	553192	638852	27040000	27423000	27811000	181210	201725	229712	204216	3	17543	444738	0.417
Himachal Pradesh	125823	131803	146305	7147000	7210000	7273000	176050	182806	201162	186673	4	17543	120425	0.113
Jharkhand	206613	236250	276111	35538000	36121000	36712000	58139	65405	75210	66251	26	137965	4551193	4.269
Karnataka	1045183	1209146	1350268	64201000	64900000	65606000	162798	186309	205815	184974	5	19242	1175574	1.103
Kerala	561491	634571	699079	34152500	34322100	34493200	164407	184887	202672	183989	6	20227	675710	0.634
Madhya Pradesh	533921	612729	694546	77641000	78780000	79936000	68768	77777	86888	77811	23	126405	9180378	8.612
Maharashtra	1943041	2163633	2380798	118642000	12055000	121485000	163773	180220	195975	179989	8	24226	2722419	2.554
Manipur	20646	22824	25821	3154900	3223900	3294300	65442	70795	78380	71539	25	132677	378925	0.355
Meghalaya	24340	26473	29785	3271000	3341000	3413000	74411	79235	87269	80305	22	123911	367630	0.345
Mizoram	15197	16595	18866	1192000	1214000	1236000	127493	136697	152638	138943	13	65273	71618	0.067
Nagaland	19500	21708	24534	2077000	2077000	2099000	93883	104518	116886	105096	16	99120	196109	0.184
Odisha	325595	389249	436390	43963000	44410000	44861000	74061	87649	97276	86329	21	117887	4948216	4.642
Punjab	390568	422157	479058	29447900	29833500	30224100	132630	141504	158502	144212	12	60004	1664701	1.562
Rajasthan	680727	751027	831665	73204000	74260000	75333000	92990	101135	110399	101508	17	102708	7040461	6.604
Sikkim	18128	20840	24544	640000	647000	653000	283250	322100	375868	327073	2	17543	10711	0.01
Tamil Nadu	1183220	1308573	1467650	75269000	75968000	76673000	157199	172253	191417	173623	10	30593	2207180	2.07
Telangana	584993	651651	748232	37134000	37505000	37881000	157536	173751	197522	176269	9	27947	978230	0.918
Tripura	35319	38754	43639	3881000	3927000	3875000	91006	98687	109785	99826	18	104390	383519	0.36
Uttar Pradesh	1147695	1290777	1451557	214225000	217505000	220836000	53574	59345	65730	59550	27	144666	28906065	27.116
Uttarakhand	176809	194173	222100	10724000	10869000	11016000	164872	178648	201616	181712	7	22504	226980	0.213
West Bengal	795450	869110	960730	95535000	96491000	97456000	83263	90072	98581	90638	20	113577	10366897	9.725
All States	12808830	14352836	16077006	1248203300	1264037500	1280049637	102618	113548	125597	113921			106603413	100

Demographic Performance

While taking the 2011 census population one of critera for horizontal devolution, the commission thought that to justify equity in distribution of grants on 2011 population, and decided to set a criterea Fertility Rate of the states from the year 1971 and those states are having lower Fertility Rate shall be given highest rank to devolve the grants in equity mode. There fore the Commission adopted following method to arive Demographic Performance of the states.

Demographic performance table

State	Populaion			Demographic Performance
	Population in million (Census 2011)	Interse Share Population 2011(%)	Population in million (Census 1971)	T.F.R.(Census 2011)	Reciprocal of TFR(f)	f* Popu(Census 1971)	Interse share(%)
Andhra Pradesh	49.577103	4.208	27.685000	1.60	0.63	17.303	6.635
Arunachal Pradesh	1.383727	0.117	0.467511	2.24	0.45	0.209	0.080
Assam	31.205576	2.649	14.625152	2.16	0.46	6.770	2.596
Bihar	104.099452	8.836	42.126236	2.93	0.34	14.358	5.513
Chhattisgarh	25.545198	2.168	11.637494	2.43	0.41	4.785	1.836
Goa	1.458545	0.124	0.795120	1.56	0.64	0.510	0.195
Gujarat	60.439692	5.130	26.697475	2.03	0.49	13.182	5.043
Haryana	25.351462	2.152	10.036431	2.32	0.43	4.331	1.659
Himachal Pradesh	6.864602	0.583	3.460434	1.74	0.57	1.989	0.763
Jharkhand	32.988134	2.800	14.227133	2.61	0.38	5.443	2.090
Karnataka	61.095297	5.186	29.299014	1.81	0.55	16.195	6.207
Kerala	33.406061	2.835	21.347375	1.79	0.56	11.957	4.573
Madhya Pradesh	72.626809	6.164	30.016625	2.63	0.38	11.432	4.376
Maharashtra	112.374333	9.538	50.412235	1.91	0.52	26.388	10.120
Manipur	2.855794	0.242	1.072753	1.86	0.54	0.577	0.221
Meghalaya	2.966889	0.252	1.011699	3.63	0.28	0.279	0.107
Mizoram	1.097206	0.093	0.332390	2.56	0.39	0.130	0.050
Nagaland	1.978502	0.168	0.516449	2.08	0.48	0.248	0.095
Odisha	41.974218	3.563	21.944615	1.98	0.51	11.102	4.250
Panjab	27.743338	2.355	13.551060	1.86	0.54	7.280	2.793
Rajasthan	68.548437	5.818	25.765806	2.80	0.36	9.192	3.528
Sikkim	0.610577	0.052	0.209843	1.44	0.69	0.146	0.056
TamilNadu	72.147030	6.124	41.199168	1.58	0.63	26.003	9.998
Telangana	35.003674	2.971	15.818000	1.67	0.60	19.472	3.632
Tripura	3.673917	0.312	1.556342	1.73	0.58	0.898	0.345
Uttar Pradesh	199.812341	16.959	83.848797	2.61	0.38	32.157	12.318
Uttarakhand	10.086292	0.856	4.492724	2.13	0.47	2.114	0.809
West Bengal	91.276115	7.747	44.312011	1.68	0.60	26.412	10.113
All States	1178.192467	100	538.464892	2.17		260.861	100

Interse share of the states tax efforts

To arrive Tax Effort share of the State, in the first instance, devide the three years percapita average own revenue of the state, with three years average percapita GSDP and then multiple with 100. Then mulitiple the remainder with 2011 population and devide the remainder with one hundred to get percentage(Ratio of tax effort).Total tax effort of states is 76%.To get the interse share in tax efforts, devide the ratio of tax effort of each state with total tax effort of all state and multiple with 100.

State	Percapita Own Revenue (Rs.)				Percapita GSDP (Rs.)				Tax/GSDP (t)(%)	Pop 2011(P)(in million)	Tax*Population	Interse share (%)
	2014-15	2015-16	2016-17	Average	2014-15	2015-16	2016-17	Average
Andhra Pradesh	7416	7911	8707	8011	103293	117288	135302	118628	6.75	49.58	3.348	4.393
Arunachal Pradesh	3108	3529	4581	3740	120098	122074	126859	123010	3.04	1.38	0.042	0.055
Assam	2892	3053	3603	3183	58388	69034	74252	67225	4.73	31.21	1.477	1.938
Bihar	1884	2275	2089	2083	30802	33055	36709	33522	6.21	104.1	6.468	8.486
Chhattisgarh	5806	6211	6782	6267	81661	79000	93440	84700	7.4	25.55	1.89	2.480
Goa	26060	26414	28108	26861	319755	365784	424922	370154	7.26	1.46	0.106	0.139
Gujarat	9681	9759	9907	9782	141484	156374	167537	155135	6.31	60.44	3.811	5.000
Haryana	10365	11438	12408	11404	162373	181210	201725	181770	6.27	25.35	1.59	2.087
Himachal Pradesh	8385	9369	9673	9172	165363	176050	182806	174740	5.25	6.86	0.36	0.473
Jharkhand	2960	3230	3682	3291	62494	58139	65405	62013	5.31	32.99	1.75	2.297
Karnataka	11050	11768	12782	11867	143630	162798	186309	164246	7.22	61.1	4.414	5.792
Kerala	10367	11418	12288	11358	150465	164407	184887	166586	6.82	33.41	2.278	2.988
Madhya Pradesh	4779	5179	5610	5189	60884	68768	77777	69143	7.51	72.63	5.451	7.162
Maharashtra	9814	10671	11379	10622	152930	163773	180220	165641	6.41	112.37	7.206	9.455
Manipur	1674	1745	1820	1746	60734	65442	70795	65657	2.66	2.86	0.076	0.100
Meghalaya	2933	3231	3550	3238	71106	74411	79235	74917	4.32	2.97	0.128	0.168
Mizoram	2276	3007	3639	2974	114759	127493	136697	126316	2.35	1.1	0.026	0.034
Nagaland	1891	2056	2459	2135	89872	93883	104518	96091	2.21	1.98	0.044	0.058
Odisha	4556	5124	5146	4942	71000	74061	87649	77570	6.37	41.97	2.674	3.509
Panjab	8797	9064	9301	9054	122075	132630	141504	132070	6.86	27.74	1.902	2.495
Rajasthan	5359	5835	5975	5723	85188	92990	101135	93104	6.15	68.55	4.214	5.529
Sikkim	8334	8856	10086	9092	244016	283250	322100	283122	3.21	0.61	0.02	0.026
TamilNadu	10547	10692	11313	10851	143690	157199	172253	157714	6.88	72.15	4.964	6.513
Telangana	9429	10765	12907	11304	136455	157536	173751	155914	7.08	0.35	2.477	3.250
Tripura	3062	3433	3621	3372	71421	91006	98687	87038	3.87	3.67	0.142	0.187
Uttar Pradesh	3515	3786	3952	3751	47981	53574	59345	53633	6.99	199.81	13.975	18.337
Uttarakhand	7880	8745	10026	8884	152290	164872	178648	165270	5.38	10.09	0.542	0.771
West Bengal	4167	4448	4712	4442	77977	83263	90072	83770	5.3	91.28	4.84	6.351
All States										1178	76	100

To begin with, for 2020-21, the proportion of grants between rural and urban local bodies recommended by us is in the ratio of 67.5:32.5.

iv. With this new sharing ratio, the recommended allocation for rural local bodies in 2020-21 is Rs. 60,750 crore, which is more or less unchanged from the Rs.60,687 crore in 2019-20 recommended by FC-XIV.

Interse share of the State

State	Share (%)
Andhra Pradesh	4.111
Arunachal Pradesh	1.760
Assam	3.131
Bihar	10.061
Chhattisgarh	3.418
Goa	0.386
Gujara	3.398
Haryana	1.082
Himachal Pradesh	0.799
Jharkhand	3.313
Karnataka	3.646
Kerala	1.943
Madhya Pradesh	7.886
Maharashtra	6.135
Manipur	0.718
Meghalaya	0.765
Mizoram	0.506
Nagaland	0.573
Odisha	4.629
Punjab	1.788
Rajasthan	5.979
Sikkim	0.388
Tamil Nadu	4.189
Telangana	2.133
Tripura	0.709
Uttar Pradesh	17.931
Uttarakhand	1.104
West Bengal	7.519
All Stat	100.000

Aggregate Grants to Local Bodies for 2020-21

With the pre-decided 6 criteras, the commission has recommended to release grants to the Local Governments (both Rural and Urban) with the following principle in the following table

(Rs.Crore)

State	Population 2011 (in million)	Area ('000 sq.km)	Population share	Area share	State wise share (RLB)	State wise share (ULB)	Grants (RLB) (in crores)	Grants (ULB) (in crores)
Andhra Pradesh	49.58	162.92	4.21	5.33	4.32	4.32	2625	1264
Arunachal Pradesh	1.38	83.74	0.12	2.74	0.38	0.38	231	111
Assam	31.21	78.44	2.6	2.57	2.64	2.64	1604	772
Bihar	104.10	94.16	8.84	3.08	8.26	8.26	5018	2416
Chhattisgar	25.55	135.19	2.17	4.43	2.39	2.39	1454	700
Goa	1.46	3.70	0.12	0.12	0.12	0.12	75	36
Gujarat	60.44	196.24	5.13	6.43	5.26	5.26	3195	1538
Haryana	25.35	44.21	2.15	1.45	2.08	2.08	1264	609
Himachal Pradesh	6.86	55.67	0.58	1.82	0.71	0.71	429	207
Jharkhand	32.99	79.72	2.80	2.61	2.78	2.78	1689	813
Karnataka	61.10	191.79	5.19	6.28	5.29	5.29	3217	1549
Kerala	33.41	38.85	2.84	1.27	2.68	2.68	1628	784
Madhya Pradesh	72.63	308.25	6.16	10.09	6.56	6.56	3984	1918
Maharashtra	112.37	307.71	9.54	10.07	9.59	9.59	5827	2806
Manipur	2.86	22.33	0.24	0.73	0.29	0.29	177	85
Meghalaya	2.97	22.43	0.25	0.73	0.30	0.30	182	88
Mizoram	1.10	21.08	0.09	0.69	0.15	0.15	93	45
Nagaland	1.98	16.58	0.17	0.54	0.21	0.21	125	60
Odisha	41.97	155.71	3.56	5.10	3.72	3.72	2258	1087
Punjab	27.74	50.36	2.35	1.66	2.29	2.29	1388	668
Rajasthan	68.55	342.24	5.82	11.21	6.36	6.36	3862	1859
Sikkim	0.61	7.10	0.05	0.23	0.07	0.07	42	20
Tamil Nadu	72.15	130.06	6.12	4.26	5.94	5.94	3607	1737
Telangana	35.00	112.12	2.97	3.67	3.04	3.04	1847	889
Tripura	3.67	10.49	0.31	0.34	0.31	0.31	191	92
Uttar Pradesh	199.81	240.93	16.96	7.89	16.05	16.05	9752	4695
Uttarakhand	10.09	53.48	0.86	1.75	0.95	0.95	574	278
West Bengal	91.28	88.75	7.75	2.91	7.26	7.26	4412	2124
All States	1178.19	3054.27	100.00	100.00	100.00	100.00	60750	29250

The XV^th Commission has recommended to release the above grants in two equal instalment in june,2020 and October,2020.

The state shall release the same grants with in 10 working days. Any delay requires the State Government to pay the interest while releasing the 2^nd instalment.

These grants shall be released to all three tiers of Panchayats and Urban local Government on the basis of population and area of the local governments in the ratio of 90:10. out of which 50% is basic and another 50% as tied grants.

Andhra Pradesh Arunachal Pradesh Assam Bihar Chhattisgar Gujarat Haryana Himachal Pradesh Jharkhand Karnataka Kerala Madhya Pradesh Maharashtra Manipur Meghalaya Mizoram Nagaland Odisha Punjab Rajasthan Sikkim Tamil Nadu Telangana Tripura Uttar Pradesh Uttarakhand West Bengal All Stat