52. Obligation of municipality with respect to disclosure.
(1)Every municipality shall:(a)maintain all its records duly catalogued and indexed in a manner and form which facilitates the municipal authority under this Act to disclose the required information at regular intervals to the public,(b)ensure that all the records that are appropriate to be computerized are within reasonable time, which shall not exceed two months from the date of commencement of this Act, subject to the availability of resources, computerized and connected through a network, so that access to such records is facilitated.(2)The municipality shall disclose the following information viz.(a)the particulars of the municipality;(b)a statement showing constitution of municipal council, committees and other bodies by whatever name called, for purposes of exercising powers and performing functions of the municipality or rendering advice to it,(c)statement as to whether meetings of municipal council, committees and other bodies are open to the public or not,(d)minutes of meetings of municipal council, committees and other bodies;(e)a directory of its officers and employees;(f)particulars of officers who are empowered to grant concessions, permits or authorizations for any activity of the municipality,(g)statutorily audited financial statements, Balance Sheet, Income & Expenditure, Receipts & Payments, and Cash Flow on a quarterly basis, within two months of end of each quarter; and for the full financial year, within two months of the end of the financial year;(h)the statement showing each of the services being provided by the municipality and levels of each service;(i)annual budget of municipality including provisions made to each ward, if any;(j)particulars of all plans; and proposed expenditure on major services and activities together with actual expenditure on major services and activities during the year;(k)details of subsidy programmes on major services and activities, including the amounts allocated; and criteria for identification of beneficiaries of such programmes;(l)particulars of Master Plan, City Development Plan or any other plan relating to development of the municipality;(m)particular of major works specified by the State Government together with information on the costs, starting and completion time and details of executing agency;(n)details of income generated in the previous year by way of:-(i)taxes, duties, cess and surcharge, rent from the properties, fees from licenses and permissions,(ii)share of taxes levied by the State Government and transferred to municipality,(iii)grants released by the State/Central Governments or any other agency for implementation of the schemes, projects and plans and nature and extent of utilization,(iv)money raised through donations or contribution from public or non governmental agencies and nature and extent of utilisaton;(o)details of taxes, duties, cess and surcharge, rent from the properties, fees from licenses and permissions that remain uncollected and the reasons thereof;(p)Such other information as may be prescribed.
