(2)Every municipality shall constitute a separate fund called the Basic Services to the Urban Poor Fund for the purposes of delivery of basic services of the urban poor, including the inhabitants of slum areas.Explanation. - For the purposes of this sub-section, 'basic services' shall include expenditure on capital and revenue account directly incurred on Water supply, Drainage, Sewerage, Construction of community toilets, Solid waste management, Connecting roads, Street lighting, Public parks and play grounds, Community and livelihood centers, Community health centers, Pre-primary and primary education centers, Affordable housing for poor, and other services as determined by the Municipality, but shall not include establishment expenses, including salary and wages, not directly and specifically incurred for delivery of basic services to the poor.