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             \author[1]{Sudha  Kumaravelu}

             \author[2]{Dr. P.  Thiyagarajan}

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\date{\small \em Received: 11 April 2021 Accepted: 1 May 2021 Published: 15 May 2021}

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\begin{abstract}
        


Tamilnadu is one of the economically developed states in India, which has 32 districts, taluks in hundreds and villages in thousands. But lots of studies on Tamilnadu?s regional development have found a wide disparity in economic development across the state. The North part of Tamilnadu is a comparatively backward region in general and the districts like Dharmapuri, Villupuram, Tiruvannamalai and Thiruvallur in particular. As a result, it is of special importance and essential to review the rural local bodies finances with reference to backward district in general and Thiruvellur district in particular in the wake of 73rd constitutional amendment.

\end{abstract}


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\section[{INTRODUCTION}]{INTRODUCTION}\par
amilnadu is one of the economically developed states in India, which has 32 districts, taluks in hundreds and villages in thousands. But lots of studies on Tamilnadu's regional development have found a wide disparity in economic development across the state. The North part of Tamilnadu is a comparatively backward region in general and the districts like Dharmapuri, Villupuram, Tiruvannamalai and Thiruvallur in particular. As a result, it is of special importance and essential to review the rural local bodies finances with reference to backward district in general and Thiruvellur district in particular in the wake of 73rd constitutional amendment. 
\section[{II.}]{II.} 
\section[{Statement of the Problem}]{Statement of the Problem}\par
This research pursuit has made an attempt to study the rural local finance in Tamilnadu. For that a case study of Thiruvallur District, covering Thiruttani and Thiruvallur taluk, is made. Though all the village panchayats in Tamilnadu have been functioning under the same Act prevailing in the state and as the rules and regulations applicable to them are same and the legal framework within which they manage their finance is common, the structure and trends of revenue and expenditure is different from one village panchayat to another. Hence a case study of selected village panchayats in two taluks has been under-taken. The revenue and expenditure of the selected village panchayats, which come under Thiruttani and Thiruvallur taluk, for the period of Ten years, that is from 2001-2002 to 2010-2011, have been collected. The purpose of the research pursuit is to examine the patterns, trends and composition of finances of the selected Village Panchayats situated in Thiruvallur district of Tamilnadu and it will be appropriate to know the origin and evolution of structural and functional aspects of the PRIs in Tamilnadu to provide better understanding of the existing relations between the fund flow and the functions entrusted to these bodies. This will also further provide insight into its working and performance as institutions of self-governance. 
\section[{III.}]{III.} 
\section[{Rationale of the Study}]{Rationale of the Study}\par
The Tamilnadu Panchayat Raj Act 1994 has given more avenues for mobilization of resources and there has been an incentive-based pattern of grants to panchayats. But, the revenues of panchayats have not radically changed for the better. This is seen from poor panchayat revenue and the limited range of service offered by panchayats. Hence there is a need to urgently assess the status of rural local bodies finances and evaluate the efforts at revenue generation and to see whether the devolution of resources suggested by the SFC would alter the course of PRIs positively, so that they can move from being merely implementing agencies of state government departments towards achieving self-sufficiency in its true sense. As far as study on village panchayats finance is concerned, most of the states of Indian Union have already studied them in-depth and there is a need for immediate study on this matter also because the village panchayats in Tamilnadu have become a nodal body in implementing lot of central and state welfare programmes and entrusted with lot of development responsibilities. The findings of the study can be utilized to suggest policy modifications with regard to financial devolution of resources to village panchayats and it would also serve as a base for further studies on panchayats system in Tamilnadu as a whole.\par
IV. 
\section[{Research Gap}]{Research Gap}\par
The world wide trend towards decentralization in recent year was also very much evident in India. Although sporadic greater powers to rural and urban local bodies, the impetus gathered momentum only after the 73 rd and 74 th constitutional amendments. Within the ambit of these amendments, different states have experimented in varied ways. The state of Tamilnadu is not an exception to this development.\par
The decentralization is a complex and multifaceted phenomenon perhaps, better known than understood. The concept of decentralization has three main dimensions they are political, administrative and fiscal. These dimensions are interconnected with another and result oriented decentralization must be attained towards these dimensions together appropriate political structures and administrative capacity at the local level must be complemented with adequate functional and financial powers and autonomy. Many studies on rural decentralization have emanated from India, but most of the studies have largely concentrated on the political and administrative dimensions, fiscal issues at the local level have received scant attention either due to lack of information/data or due to lack of emphasis. This research pursuit is an attempt to correct this anomaly. It tries to understand the fiscal management at the lowest levels of local governance, namely the village panchayats, in the state of Tamilnadu.\par
V. 
\section[{Objectives of the Study}]{Objectives of the Study}\par
The purpose of the research pursuit is to examine the patterns, trends and composition of finances of the selected Village Panchayats situated in Thiruvallur district of Tamilnadu and it will be appropriate to know the origin and evolution of structural and functional aspects of the PRIs in Tamilnadu to provide better understanding of the existing relations between the fund flow and the functions entrusted to these bodies. This will also further provide an insight into its working and performance as institutions of self governance. The overall objective of the research pursuit is to examine the revenue generation and expenditure management of selected village panchayats in Thiruvallur district of Tamilnadu. The investigation has the following specific objectives. 1. To analyse the structure, trends and composition of revenue of selected village panchayats of Thiruvalluvar District of Tamilnadu. 2. To suggest ways for ensuring the selected village panchayats to be financially stronger entities.\par
VI. 
\section[{Hypotheses of the Study}]{Hypotheses of the Study}\par
In order to provide sharpness to the analysis on the objective of the research problem and to fine tune the following hypotheses are evolved:\par
There is no significant difference between various years in respect of total tax revenue of village panchayats. 1. There is no significant difference between various years in respect of flow of funds from State Government to panchayats by way of grants in-aid. 2. There is no significant difference between various years in respect of total non-tax revenue of the village panchayats.\par
3. There is no significant difference between various years in respect of funds received for implementing centrally sponsored schemes by the village panchayats.\par
VII. 
\section[{Scope of the Study}]{Scope of the Study}\par
This is a case study of the revenue generation and expenditure management of the four village panchayats falling within Thiruttani and Thiruvallur taluks in Thiruvallur District of Tamilnadu. The scope of the study is limited to the revenue generation and expenditure management of selected village panchayats in Thiruvallur district of Tamilnadu for a ten year period that is from 2001-2002 to 2010-2011. This period had witnessed steady growth in panchayat raj system in the state of Tamilnadu. An insight into that will ultimately help to understand the effectiveness and efficiency of the village panchayats in generating revenues and managing expenditures. Thus the present study adds a new dimension to the existing field of knowledge. It will be useful for academic as well as practical purposes.\par
VIII. Methodology, Data base, Data Process and Presentation and Period of Study 
\section[{a) Methodology}]{a) Methodology}\par
The present study is mainly analytical and partly descriptive. The study mainly made use of the secondary data which were collected from the selected village panchayats situated in Thiruvullur district of Tamilnadu. The analytical study is based on secondary data. Thorough review of documents pertaining to revenue generation and expenditure management of village panchayats have been attempted and extensive consultations were also had with the experts in the areas of decentralization and panchayat finance.\par
For the selection of samples out of 860 village panchayats situated in 11 taluks, priority is given to the village panchayats situated in hilly areas dominated by ST population and to the village panchayats situated in plain areas dominated by SC population. Thiruvallur taluk of Thiruvellur district comprise considerable village panchayats situated in hilly areas which are dominated also by ST population and therefore the selection of Thiruvallur taluk have been made first. Secondly, two village panchayats namely, Thirupassur and Siruvanoor have been randomly selected from Thiruvallur taluk. Thiruttani taluk of Thiruvellur district consists of sizeable village panchayats situated in plain regions which are dominated also by SC population and therefore Thiruttani taluk selection has been made. Two village panchayats namely Agoor and Pattabiramapuram have been randomly selected from Thiruttani.\par
A conspectus analysis of the revenue and expenditure of the village panchayats for ten years, i.e. from 2001-2002 to 2010-2011, is made here. Financial data from 2001-2002 to 2010-2011 were collected from the reports, records and budget accounts maintained by the offices of the concerned village panchayats. The ten year period is considered to be sufficient for knowing the pattern and trends of revenues and expenditures of the selected village panchayats and hence the latest ten year period for which data have been available is included.  
\section[{b) Sample Design}]{b) Sample Design}\par
For in depth study on the analysis of rural development programmes on beneficiaries, four village Panchayats were selected purposively under two taluks of Thirvallur District. In the second stage, from each village Pancahyats 100 sample beneficiary respondents of rural development programmes were selected. The total sample respondents are 400. 
\section[{c) Data Base}]{c) Data Base}\par
The source and methods through which data were collected are the study of relevant literature, both published and unpublished, observation, formal and informal discussion with the officials, non-officials, people's representatives and experts in the area of local finance. The reports of the various committees appointed by Tamilnadu Government in the study period i.e. 2001-02 to 2010-11 were utilized for gathering information about the structural and functional aspects of the village panchayats. The annual financial statements of village panchayats which are maintained by the concerned panchayat offices and other materials available relating to finances of village panchayats have also been collected. The socio-economic characteristics of the district as a whole and the panchayats selected for the study were also been obtained from the annual economic reviews of Government of Tamilnadu as well as from the primary census reports. All the collected information and data were rigorously cross-checked before they were utilized for the analysis. 
\section[{d) Data Processing and Presentation}]{d) Data Processing and Presentation}\par
The relevant materials obtained from secondary sources were analyzed to bring out different aspects of the main theme of the study. The collected secondary data is tabulated and processed by employing suitable statistical tools such as proportions, averages, trend analysis using the method of least squares, correlation and analysis of variance (ANOVA) by making use of computer software packages namely Excel, SPSS. Graphs and diagrams were shown for greater clarity, conclusion are arrived on the basis of these analyses. 
\section[{e) Period of study}]{e) Period of study}\par
The study relates to a period of ten years i.e. from  {\ref (2001-2002 to 2010-2011}) during which panchayat system has witnessed a steady growth in Tamilnadu despite lots of political and policy level changes. During this period, the village panchayats setup has not only continued to play an increasing role in the village level economic development but also in the basic service delivery area. 
\section[{f) Literature Review and Arriving at Research Gap}]{f) Literature Review and Arriving at Research Gap}\par
The significance of public administration and public finance lies in the fact that it provides better services to local people according to their needs (1). In the realm of public administration there is a renewed interest in decentralisation. It is called New Development Administration. It aims at ensuring and institutionalizing people's participation through the process of decentralisation. Traditionally, the erstwhile Development Administration was understood as the management of development and administrative development. It connotes the planned institutional capacity to accomplish the specific goals of development through the formulation of appropriate policies, programmes and projects and their successful implementation. But, here popular participation is merely of asymmetric partnership with development agencies. Moreover, popular participation in Development Administration was not linked with local area politics, thus preventing allocative decision-making.\par
The public finance focused heavily on identifying the sources of local government revenue, assessing the equity and strength of these revenue sources, dependence of local government on central government transfers, revenue generation and financial management, and examining mechanisms to stimulate greater local resource mobilisation the public finance theoriate have not dout with the organisations or private firms ect. The public finances and public administration approach is concerned mainly with macroeconomic issues. It analyses organisational arrangements and financial instruments.\par
There are four major theories which advocate decentralisation for better and responsive Governance. They are a) fiscal federal b) public choice c) public administration and public finance and d) political economy. Fiscal federal approach spells out that local level planning system provides cost effective public services, because it considers local preferences more carefully than the central government  {\ref (Oates,}\hyperref[b2]{2)}. Public choice theory is useful in analysing the benefits and costs of decentralizing the provision of delivery services. Public choice theory assumes that the voter is a customer and the politician is a businessman. Public choice school holds the view that the people are aware of their needs, and therefore people's involvement in planning and implementing will be more effective and efficient \hyperref[b3]{(3)}.\par
Hence, the theory proposes to allow them to make choices about services, taxes and other policies. Again, the problem is public choice theorist is not much concerned effective services which may not be achieved by market mechanism. Public choice approach can be useful in understanding the nature of goods and services. It analyses the cost and benefits of decentralisation. The main limitation of public choice approach is that it is too much rationalistic and suggests narrow prescriptions (4). Further, rational voters do not vote, and that when rational candidates compete for the votes of rational voters, there is no equilibrium outcome \hyperref[b5]{(5)}. This is because the behavior of people is different from one another. The prediction of rational behaviour always may not be authentic.\par
Political economy perspective is a greater model theory, which has, experienced that institutional and financial arrangements have an impact on the cost efficiency of efficiency of delivery of services \hyperref[b6]{(6)}. It includes significant factors like political, administrative, financial, social, organisational, local resources, technical assistance and so on. In decision making process political conditions (creative and systematic thinking of leaders and political stability) are considered very significant which affect the implementation of decentralised governance. Political economy implies that useful relationships among the interest groups are necessary for policy making and implementation. Even in non-democratic countries decision are made not only by rational calculation but also by political bargaining and negotiation.\par
It also shares revenues and public expenditure between richer areas and poorer areas. Although there has been drawback that it makes macroeconomic policies more difficult. The analysis of fiscal federalism is used only to understand the system of sharing tax revenues and the commitment of public expenditure between central and subnational government \hyperref[b7]{(7)}. It accommodates pressure of regional autonomy, and sustains heterogeneous society. The economic rationale for decentralised governance is to improve the 'competitiveness' of governments by satisfying the wishes of citizens and cost efficiency in delivery services \hyperref[b8]{(8)}. The most common political rational for decentralised governance is that it is assumed as good governance which is very much closer to the people \hyperref[b9]{(9)}. It analyses the system of sharing tax revenues and public expenditure commitments between central and sub national government. Under decentralised fiscal system, the local jurisdiction collects all taxes from various local sources and according to these collections it undertakes developmental programmes for the people \hyperref[b10]{(10)}. Nevertheless, it is not very clear whether political economy can identify local needs and satisfy people in a society where society is based on a certain hierarchy.\par
Again, there is debate as to whether politics and economics will go together or economy will go simply.\par
All the above theories are based on macro level study. These theories have not only not explained micro phenomenon but also have not identified the causal mechanisms and processes of grassroots level in the valuable areas. 
\section[{Research Gap:}]{Research Gap:}\par
The above are scholarly research work carried out researchers throughout the globe on the devolution and decentralization of financial powers for participation from the gross root level for effective stake holder participation in planning and economic development. These studies reviewed above throw light on decentralization of financial powers to the lower rung of the administrative system for effective people's participation. The attention paid in these studies was not micro in nature and, moreover, the studies did not consider intricate fiscal process of the village panchayat where socially and economically weaker sections are the majority habitants. Further, not much work has been done so far to analyze the various sources of funds and items of expenditure in the post 73 rd amendment to the constitution and the devolution of state plan funds to the village panchayats in Tamilnadu in order to address this anomalous situation the present research work has been undertaken. 
\section[{IX.}]{IX.} 
\section[{Panchayat Raj in Tamilnadu an Historical Perspective}]{Panchayat Raj in Tamilnadu an Historical Perspective}\par
The history of the local self-governance in Tamil Nadu can be traced back to the stone edicts and carvings in Sri Vaikunda Perumal Temple of Uthiramerur in Kancheepuram district, which bear evidence to the well established local self-governance during the period of Chola Empire. It is inscribed on the walls of the temple in granite slabs that the village had a perfect electoral system and a written constitution prescribing the mode of election. This inscription can be dated around 920 AD in the reign of Parantaka Chola, which demonstrates the perfect electoral system that existed in ancient Tamil Nadu (11).\par
It was a system of democracy in monarchy where the members of the Village Council were elected through a process of secret ballot called 'Kuda Olai Murai' and these Councils functioned as self-contained economic and administrative entities. This system of secret ballot is the forerunner for today's electoral system. A huge mud pot (Kudam) was placed at an important location of the village, which served as a ballot box. The voters had to write the name of the desired candidate on the palm leaf (Panai olai) and drop it in the pot. At the end of the process, the leaves were taken out of the pot and counted candidate-wise and whoever got the highest number of votes was selected as the member of the Village Council. It is also interesting to note that eligibility criteria and norms for disqualification had been prescribed for those who contested for the Village Council (12).\par
With the advent of the British rule, the system of local self-governance slowly disintegrated and the industrialization that followed resulted in massive unemployment. This eventually shattered the basic structure of the local self-governance. However, the British presented a modified concept of local selfgovernance to suit the British colonial rule X. The Committee was required to study the duties, functions and powers already entrusted to the PRIs and ULBs and make recommendations for further devolution of the same in order to make them more effective. 
\section[{Village Panchayats in Tamil Nadu}]{Village Panchayats in Tamil Nadu}\par
The committee presented its report to Government in December 2007 and submitted a total of 99 recommendations, categorized under 39 subjects. Several new initiatives have been undertaken to strengthen the functioning of PRIs such as provision of separate vehicles for Panchayat Union Chairpersons. Making the implementation of Mahatma Gandhi National Rural Employment Guarantee Scheme (MNREGS) work a mandatory duty for the Village Panchayat Presidents and devolution of powers in respect of Social Welfare Education and Revenue Departments and amendments made in the Town Panchayats Act, 1994 reconstituting the appointment committee of Panchayat Union, increased devolution of SFC grant to PRIs (15). 
\section[{a) State Finance Commission (SFC)}]{a) State Finance Commission (SFC)}\par
As per the provisions of the 73 rd    
\section[{(Table-4). d) Non-Tax Revenue}]{(Table-4). d) Non-Tax Revenue}\par
Non-tax revenue consists of license fees, registration fee, service/user charges, income from property, and income from property other than rent, permit fees, fines and penalties. It constitutes a very small portion of the total revenue of panchayats.     {\ref 3} indicates that there exists an increasing trend in case of average non-tax revenue. 
\section[{e) Grant-In-Aid}]{e) Grant-In-Aid}\par
Grant-in-aid includes both plan fund and non-plan fund received from the State Government by the village pachayats. There is much variation in the grant-in-aid received by the village panchayats from year to year. It could be noted from the Table-7 that there has been substantial increase in the amount of grant-in-aid received by Agoor village panchayat from the year 2002-03, Thiruppasur village panchayat from the year 2004-05 and Siruvanoor village panchayat from the year 2006-07.\par
Analysing the average grant-in-aid received by all the four village panchayats over the period of study, it was observed that there was a sharp increase in the grant-in-aid from Rs. 2,13,529.75 in 2007-08 to Rs. 2,80,709.50 in 2008-09. In 2009-10, the funds devolved to four village panchayats averaged to Rs. 3,28,158.50 and in 2010-11, it averaged to Rs. 4,56,701.25. However, in 2007-08 a slight decrease in the average grant-in-aid was recorded. The year wise and village panchayat wise analysis shows that Agoor Panchayat received the highest annual amount of grant-in-aid of Rs. 5,55,841 in 2010-11, followed by Thiruppasur village panchayat (Rs. 4,88,634) during the same year.\par
The consistent and substantial increase of grant-in-aid received by all the four village panchayats clearly indicates the state governments' interest and commitment towards strengthening developmental activities in the backward villages.  The average grant-in-aid received by the four village panchayats shows an increasing trend over the period of study (Figure 4). The trend value was 54661.08 in 2001-02 and 376078.96 in 2010-11 (Table \hyperref[tab_8]{8}). f) Fund for Central Government Sponsored Schemes Village panchayats have been receiving funds for the implementation of certain schemes of Central Government. The average fund for the central government sponsored schemes does not show a clear pattern of change over the period. In some years it increased while in other years it decreased. The fund which was Rs. 6,15,356 in 2001-02 increased to Rs. 8,41,115 in 2002-03 and deeply declined to Rs. 6,46,157 in 2003-04 and to Rs. 5,30,510 in 2005-06. However, from 2006-07 onwards, the fund moves in the upward direction and reaches at Rs. 12,84,789 in 2010-11 (Table \hyperref[tab_9]{9}). Among the four village panchayats, Agoor village panchayat received the highest fund revenue.\par
In the case of Thiruppasur village panchayat, the fund for central government sponsored scheme was not allotted for the first five years that is from 2001-02 to 2005-06. Similarly, in Siruvanoor village panchayat also, from 2003-04 to 2006-07, that is for four years, and in 2008-09, fund for central government sponsored scheme was not allotted. The administrative and procedural delays on the part of respective village panchayats only led to this financially and development wise uncomfortable position. The funds allotted for the implementation of central government sponsored schemes are the major source of revenue through which the development activities can be activated at the village level and the benefits could have been catered down to the needy section. This is miserably missed by the above mentioned village panchayats.   
\section[{XII. Hypothesis Results and Discussion}]{XII. Hypothesis Results and Discussion}\par
Keeping in mind the objectives of the study, the researcher framed null hypotheses. Proposed hypotheses are the depicted explanation for the certain phenomena which might occur or vise versa under defined situation. The decisions are here made on the basis of data collected from controlled or observed method. On the basis of results discussed above, the outcome of the test would result either rejection or acceptance of null-hypothesis for a pre-specified level of significance. Statistical data therefore is based upon assumptions which state that "if null hypothesis is true, what will be the probability (p value) of observing the value for test statistics which is extreme as the actual observed value". The explanation for proposed hypothesis related to revenue aspects of village pachayats with respect to their acceptance or rejection. The table 11 illustrates the results of ANOVA test conducted to establish the hypothesis that there is no significant difference between various years in respect of total tax revenue of Thiruppasur, Siruvanoor, Agoor and Pattabiramapuram Village Panchayats in the reference period. All the panchayats p value is less than 0.01. Therefore the null hypothesis is rejected at 1\% level of significance. It is concluded that there is significant difference between various years in respect of total tax revenue of Thiruppasur, Siruvanoor, Agoor and Null Hypothesis: 4 The Table \hyperref[tab_12]{14} reveals the results of ANOVA test conducted to establish the hypothesis that there is no significant difference between various years in respect of funds received for implementing centrally sponsored schemes by the village panchayats in the reference period. Since the p value of all the panchayats except Siruvanoor is less than 0.001 the null hypothesis is rejected at 1\% level of significance. Therefore, it is concluded that there is significant difference between various years in respect of funds received for implementing centrally sponsored schemes by the village panchayats from 2001-02 to 2010-11. As far as Siruvanoor village panchayat is concerned, p value is greater than 0.05. Therefore, the null hypothesis is accepted at 5\% level of significance. It concluded that there is no significant difference between various years in respect of funds received for implementing centrally sponsored schemes by Siruvanoor Village Panchayat. 
\section[{Null Hypothesis: 1}]{Null Hypothesis: 1} 
\section[{XIII.}]{XIII.} 
\section[{Conclusion}]{Conclusion}\par
It is evident from the analysis that the revenue composition of the four village panchayats during the study period provides a mixed picture. All items of revenue have been showing an increasing trend over the ten year period. There has been substantial and consistent increase in the amount of grant-in-aid received by the village panchayats in the ten year study period. In 2010-11 period, all the four village panchayats had seen quantum jump in grant-in-aid which strikingly establishes the interest and commitment of the state government to support the development initiatives of backward village panchayats. However, the flip side of the story is the direct tax revenue of the four village panchayats has not increased significantly during .the study period. The main factors responsible for the poor tax revenue are poor tax base, lack of sophisticated and adequate tax collection machinery, undervaluation of properties and indifference in imposing taxes. Non-tax revenue, although showing an increasing trend like the tax revenue, did not increase substantially. This is due to the low rates of fees charged by all the four village panchayats. There is immense potential exist in mobilising this resource in all the four village panchayats which has been observed by the researcher during the field visits. The fund for central government sponsored schemes also did not show a remarkable increase. Thus the entire four village panchayats of Thiruvallur and Thiruttani Taluks were largely depend on grants-in-aid. Besides the researchers observe the following trends during the study period: ? Grant-in-aid continuously dominated the total revenue of village panchayats in the study period. Grant in aid revenue has shown the highest rate of increase every year. ? House tax and stamp paper tax revenue constitutes major share in the tax revenue of village panchayats in the study period. ? Although an increasing long term trend is observed in the funds for central government sponsored schemes, no consistent increase has taken place in this item of revenue over the period. The proportion of this item to the total revenue also has not in stable condition during the study period. ? It is observed that professional tax has contributed substantially to the total tax revenue of village panchayats in the study period. ? A drastic change has taken place in the revenue composition of village panchayats during the study period. This is mainly because of the fact which has already been referred, i.e., increase in grant-in-aid.\par
? The main concentration of allotted fund through MPLADS was making infrastructure facilities in rural areas for rural development. The scheme benefits the local community by meeting its various developmental roads, like construction of bridges, lying of cement concrete roads and installation of solar streetlight, provision of additional burial grounds, and compound wall or fencing to the burial grounds and for slab culvert. ? The Government of India has revised its guidelines for the rural water supply scheme to provide for a 10 percent weight age in allocation of funds to States. This weight age is given for the rural population managing their water supply schemes. In this study area, under the NRDWP total number of 94 works has taken and the amount sanctioned for Rs. \begin{figure}[htbp]
\noindent\textbf{}\includegraphics[]{image-2.png}
\caption{\label{fig_0}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{}\includegraphics[]{image-3.png}
\caption{\label{fig_1}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{2}\includegraphics[]{image-4.png}
\caption{\label{fig_2}Figure 2 :}\end{figure}
    \begin{figure}[htbp]
\noindent\textbf{11} \par 
\begin{longtable}{P{0.08534136546184738\textwidth}P{0.18092369477911646\textwidth}P{0.2116465863453815\textwidth}P{0.3720883534136546\textwidth}}
Name of\tabcellsep Name of the District\tabcellsep Name of the Taluks\tabcellsep Name of the Village Panchayats\\
the State\tabcellsep Selected for the Study\tabcellsep Selected for the Study\tabcellsep Selected for the Study\\
Tamilnadu\tabcellsep Thiruvallur\tabcellsep Thiruvallur Thiruttani\tabcellsep 1. Thirupassur 2. Siruvanoor 1. Agoor 2. Pattabiramapuram\end{longtable} \par
 
\caption{\label{tab_0}Table 1 . 1 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{2} \par 
\begin{longtable}{P{0.672661870503597\textwidth}P{0.0764388489208633\textwidth}P{0.04892086330935252\textwidth}P{0.01528776978417266\textwidth}P{0.03669064748201439\textwidth}}
(Finance\tabcellsep Commission-IV)\tabcellsep \multicolumn{2}{l}{Department,}\tabcellsep dated\\
01.12.2009,\tabcellsep constituted\tabcellsep Forth\tabcellsep State\tabcellsep Finance\\
\multicolumn{5}{l}{Commission to review the financial position of the rural}\\
\multicolumn{5}{l}{and urban local bodies namely Village Panchayats,}\\
\multicolumn{5}{l}{Panchayat Union Councils, District Panchayats, Town}\\
\multicolumn{4}{l}{Panchayats, Municipalities Corporations (16).}\tabcellsep \end{longtable} \par
 
\caption{\label{tab_1}Table 2 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{3} \par 
\begin{longtable}{P{0.37169491525423726\textwidth}P{0.07563559322033898\textwidth}P{0.03601694915254237\textwidth}P{0.2686864406779661\textwidth}P{0.03601694915254237\textwidth}P{0.06194915254237288\textwidth}}
Year\tabcellsep \multicolumn{5}{l}{Thirup-pasur Siruvanoor Agoor Pattabira-mapuram Average}\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep \tabcellsep in Rs.)\\
2001-02\tabcellsep 35907\tabcellsep 11754\tabcellsep 21918\tabcellsep 11068\tabcellsep 20161.75\\
2002-03\tabcellsep 59674\tabcellsep 12421\tabcellsep 23075\tabcellsep 12187\tabcellsep 26839.25\\
2003-04\tabcellsep 47514\tabcellsep 22938\tabcellsep 13741\tabcellsep 12310\tabcellsep 24125.75\\
2004-05\tabcellsep 58423\tabcellsep 35539\tabcellsep 29285\tabcellsep 13589\tabcellsep 34209.00\\
2005-06\tabcellsep 44216\tabcellsep 53515\tabcellsep 23382\tabcellsep 20084\tabcellsep 35299.25\\
2006-07\tabcellsep 40443\tabcellsep 51951\tabcellsep 24025\tabcellsep 15923\tabcellsep 33085.5\\
2007-08\tabcellsep 78189\tabcellsep 46183\tabcellsep 42334\tabcellsep 19975\tabcellsep 46670.25\\
2008-09\tabcellsep 42432\tabcellsep 59970\tabcellsep 21028\tabcellsep 21820\tabcellsep 36312.50\\
2009-10\tabcellsep 56457\tabcellsep 44645\tabcellsep 40103\tabcellsep 32351\tabcellsep 43389.00\\
2010-11\tabcellsep 80728\tabcellsep 65550\tabcellsep 55936\tabcellsep 32483\tabcellsep 58674.25\\
\multicolumn{5}{l}{Source: Data compiled from the Annual budget reports of the village panchayat.}\tabcellsep \\
\multicolumn{3}{l}{The average tax revenue received by the four}\tabcellsep \multicolumn{3}{l}{previous year except during 2003-04, 2006-07 and}\\
\multicolumn{3}{l}{village panchayats has increased from Rs. 20,161.75 in}\tabcellsep \multicolumn{3}{l}{2008-09. From the inter-panchayat analysis of direct}\\
\multicolumn{3}{l}{2001-02 to Rs. 58,674.25 in 2010-11(Table 3.). The}\tabcellsep \multicolumn{3}{l}{taxes, it is found that Thiruppasur village panchayat}\\
\multicolumn{3}{l}{average tax revenue which was Rs. 26,839.25 in 2002-}\tabcellsep \multicolumn{3}{l}{received the highest revenue (i.e., Rs. 80,728) from this}\\
\multicolumn{3}{l}{03 declined to Rs. 24,125.75 in 2003-04 after registering}\tabcellsep \multicolumn{3}{l}{source in 2010-11 and Pattabiramapuram village}\\
\multicolumn{3}{l}{an increase to Rs. 34,209.00 in 2004-05. On an average,}\tabcellsep \multicolumn{3}{l}{panchayat received the lowest revenue (i.e., Rs. 11,068)}\\
\multicolumn{3}{l}{this item of revenue shows a sharp increase over the}\tabcellsep in 2001-02.\tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_2}Table 3 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{4} \par 
\begin{longtable}{P{0.4953007518796993\textwidth}P{0.16296992481203007\textwidth}P{0.19172932330827067\textwidth}}
Year 2021\tabcellsep \tabcellsep \\
54\tabcellsep \tabcellsep \\
Volume XXI Issue VI Version I\tabcellsep \tabcellsep \\
E )\tabcellsep \tabcellsep \\
(\tabcellsep \tabcellsep \\
Global Journal of Human Social Science -\tabcellsep \tabcellsep \\
Year\tabcellsep Actual\tabcellsep Trend\\
2001-2002\tabcellsep 20161.750\tabcellsep 20643.07273\\
2002-2003\tabcellsep 26839.250\tabcellsep 24028.31212\\
2003-2004\tabcellsep 24125.750\tabcellsep 27413.55152\\
2004-2005\tabcellsep 34209.000\tabcellsep 30798.79091\\
2005-2006\tabcellsep 35299.250\tabcellsep 34184.03030\\
© 2021 Global Journals\tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_3}Table 4 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{5} \par 
\begin{longtable}{P{0.36296043656207366\textwidth}P{0.11132332878581172\textwidth}P{0.08697135061391542\textwidth}P{0.0927694406548431\textwidth}P{0.11132332878581172\textwidth}P{0.08465211459754433\textwidth}}
Year\tabcellsep \multicolumn{2}{l}{Thirup-pasur Siruvanoor}\tabcellsep Agoor\tabcellsep \multicolumn{2}{l}{Pattabira-mapuram Average}\\
2001-2002\tabcellsep 5742.00\tabcellsep 3526.00\tabcellsep 4736.00\tabcellsep 3352.00\tabcellsep 4339.00\\
2002-2003\tabcellsep 3096.00\tabcellsep 5382.00\tabcellsep 8136.00\tabcellsep 3800.00\tabcellsep 5103.50\\
2003-2004\tabcellsep 3956.85\tabcellsep 6179.00\tabcellsep 8130.00\tabcellsep 2548.00\tabcellsep 5203.46\\
2004-2005\tabcellsep 4498.56\tabcellsep 8759.51\tabcellsep 7637.00\tabcellsep 1381.00\tabcellsep 5569.02\\
2005-2006\tabcellsep 6073.00\tabcellsep 9207.13\tabcellsep 9414.00\tabcellsep 2540.00\tabcellsep 6808.53\\
2006-2007\tabcellsep 7243.49\tabcellsep 10440.21\tabcellsep 11007.00\tabcellsep 3670.00\tabcellsep 8090.18\\
2007-2008\tabcellsep 9254.00\tabcellsep 11048.00\tabcellsep 13349.00\tabcellsep 2270.00\tabcellsep 8980.25\\
2008-2009\tabcellsep 11621.00\tabcellsep 13929.00\tabcellsep 17426.00\tabcellsep 6522.00\tabcellsep 12374.50\\
2009-2010\tabcellsep 14048.00\tabcellsep 16217.00\tabcellsep 19783.00\tabcellsep 9117.00\tabcellsep 14791.25\\
2010-2011\tabcellsep 18493.00\tabcellsep 21772.00\tabcellsep 20112.00\tabcellsep 10479.00\tabcellsep 17714.00\\
\multicolumn{6}{l}{Source: Data compiled and computed from the Annual budget reports of the village panchayats.}\\
\multicolumn{3}{l}{The average non-tax revenue received by the}\tabcellsep \tabcellsep \tabcellsep \\
\multicolumn{3}{l}{four village panchayats increased from Rs.4,339 in}\tabcellsep \tabcellsep \tabcellsep \\
\multicolumn{2}{l}{2001-02 to Rs. 17,714 in 2010-11 (}\tabcellsep \tabcellsep \tabcellsep \tabcellsep \end{longtable} \par
 
\caption{\label{tab_4}Table 5 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{5} \par 
\begin{longtable}{P{0.85\textwidth}}
panchayat received the highest revenue (i.e., Rs.\\
21,772) and Puliyar village panchayat received the\\
lowest revenue (i.e., Rs. 10479) from this source in\\
2010-11.\end{longtable} \par
 
\caption{\label{tab_5}Table 5 )}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{6} \par 
\begin{longtable}{P{0.41005025125628136\textwidth}P{0.24133165829145728\textwidth}P{0.012814070351758793\textwidth}P{0.1858040201005025\textwidth}}
Year\tabcellsep \multicolumn{2}{l}{Actual}\tabcellsep Trend\\
2001-2002\tabcellsep \multicolumn{2}{l}{4339.00}\tabcellsep 2473.01\\
2002-2003\tabcellsep \multicolumn{2}{l}{5103.50}\tabcellsep 3900.64\\
2003-2004\tabcellsep \multicolumn{2}{l}{5203.46}\tabcellsep 5328.28\\
2004-2005\tabcellsep \multicolumn{2}{l}{5569.01}\tabcellsep 6755.91\\
2005-2006\tabcellsep \multicolumn{2}{l}{6808.53}\tabcellsep 8183.55\\
2006-2007\tabcellsep \multicolumn{2}{l}{8090.18}\tabcellsep 9611.18\\
2007-2008\tabcellsep \multicolumn{2}{l}{8980.25}\tabcellsep 11038.82\\
2008-2009\tabcellsep \multicolumn{2}{l}{12374.50}\tabcellsep 12466.45\\
2009-2010\tabcellsep \multicolumn{2}{l}{14791.25}\tabcellsep 13894.09\\
2010-2011\tabcellsep \multicolumn{2}{l}{17714.00}\tabcellsep 15321.72\\
\tabcellsep \tabcellsep \tabcellsep (in Rs.)\\
\tabcellsep \multicolumn{3}{l}{Figure 3: Trend of Non-Tax Revenue}\\
\multicolumn{2}{l}{Table 6 indicates that the trend value for the}\tabcellsep Figure\\
\multicolumn{2}{l}{year 2001-02 is 2473.01 and 15321.72 in 2010-11. The}\tabcellsep \end{longtable} \par
 
\caption{\label{tab_6}Table 6 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{7} \par 
\begin{longtable}{P{0.134\textwidth}P{0.16599999999999998\textwidth}P{0.116\textwidth}P{0.134\textwidth}P{0.176\textwidth}P{0.12399999999999999\textwidth}}
Year\tabcellsep \multicolumn{2}{l}{Thirup-pasur Siruvanoor}\tabcellsep Agoor\tabcellsep \multicolumn{2}{l}{Pattabira-mapuram Average}\\
2001-2002\tabcellsep 49422.00\tabcellsep 58435.00\tabcellsep 74281.00\tabcellsep 144960.00\tabcellsep 81774.50\\
2002-2003\tabcellsep 60120.00\tabcellsep 59985.00\tabcellsep 121224.00\tabcellsep 174161.00\tabcellsep 103872.50\\
2003-2004\tabcellsep 65450.00\tabcellsep 67932.00\tabcellsep 209462.00\tabcellsep 176280.00\tabcellsep 129781.00\\
2004-2005\tabcellsep 155217.00\tabcellsep 64589.00\tabcellsep 241793.00\tabcellsep 198830.00\tabcellsep 165107.25\\
2005-2006\tabcellsep 181021.00\tabcellsep 80742.00\tabcellsep 229692.00\tabcellsep 199860.00\tabcellsep 172828.75\\
2006-2007\tabcellsep 293137.00\tabcellsep 119497.00\tabcellsep 258405.00\tabcellsep 213910.00\tabcellsep 221237.25\\
2007-2008\tabcellsep 240420.00\tabcellsep 105022.00\tabcellsep 269542.00\tabcellsep 239135.00\tabcellsep 213529.75\end{longtable} \par
 
\caption{\label{tab_7}Table 7 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{8} \par 
\begin{longtable}{P{0.2833333333333333\textwidth}P{0.28634751773049644\textwidth}P{0.28031914893617016\textwidth}}
Year\tabcellsep Actual\tabcellsep Trend\\
2001-2002\tabcellsep 81774.50\tabcellsep 54661.08\\
2002-2003\tabcellsep 103872.50\tabcellsep 90374.18\\
2003-2004\tabcellsep 129781.00\tabcellsep 126087.27\\
2004-2005\tabcellsep 165107.25\tabcellsep 161800.37\\
2005-2006\tabcellsep 172828.75\tabcellsep 197513.47\\
2006-2007\tabcellsep 221237.25\tabcellsep 233226.57\\
2007-2008\tabcellsep 213529.75\tabcellsep 268939.67\\
2008-2009\tabcellsep 280709.50\tabcellsep 304652.77\\
2009-2010\tabcellsep 328158.50\tabcellsep 340365.86\\
2010-2011\tabcellsep 456701.25\tabcellsep 376078.96\end{longtable} \par
 
\caption{\label{tab_8}Table 8 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{9} \par 
\begin{longtable}{P{0.85\textwidth}}
(in Rs.)\end{longtable} \par
 
\caption{\label{tab_9}Table 9 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{10} \par 
\begin{longtable}{P{0.22666666666666666\textwidth}P{0.34\textwidth}P{0.2833333333333333\textwidth}}
Year\tabcellsep Actual\tabcellsep Trend\end{longtable} \par
 
\caption{\label{tab_10}Table 10 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{11} \par 
\begin{longtable}{P{0.14528753993610224\textwidth}P{0.5186900958466454\textwidth}P{0.1412140575079872\textwidth}P{0.03937699680511182\textwidth}P{0.005431309904153354\textwidth}}
Place\tabcellsep \tabcellsep ANOVA\\
\tabcellsep \tabcellsep Sum of Squares df Mean Square\tabcellsep F\tabcellsep Sig.\\
\tabcellsep \multicolumn{2}{l}{Regression 30690160740.782 1 30690160740.782}\\
Thiruppasur\tabcellsep \multicolumn{2}{l}{Residual 10426633392.218 9 1158514821.358}\tabcellsep 26.491 0.001**\\
\tabcellsep Total\tabcellsep 41116794133.000 10\\
\tabcellsep \multicolumn{2}{l}{Regression 8389357608.439 1 8389357608.439}\\
Siruvanoor\tabcellsep \multicolumn{2}{l}{Residual 1598443053.561 9 177604783.729}\\
\tabcellsep Total\tabcellsep 9987800662.000 10\tabcellsep 47.236 0.000**\\
\tabcellsep \multicolumn{3}{l}{Regression 19676299936.623 1 19676299936.623 13.982 0.005**}\\
Agoor\tabcellsep \multicolumn{2}{l}{Residual 12665610312.377 9 1407290034.709}\\
\tabcellsep Total\tabcellsep 32341910249.000 10\\
\tabcellsep \multicolumn{3}{l}{Regression 5484112632.727 1 5484112632.727 25.136 0.001**}\\
Pattabiramapuram\tabcellsep \multicolumn{2}{l}{Residual 1963582481.273 9 218175831.253}\\
\tabcellsep Total\tabcellsep 7447695114.000 10\\
\multicolumn{3}{l}{** represents significant at 1\% level source: computed Data}\end{longtable} \par
 
\caption{\label{tab_11}Table 11 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{14} \par 
\begin{longtable}{P{0.11437308868501528\textwidth}P{0.5640672782874618\textwidth}P{0.09617737003058104\textwidth}P{0.07018348623853211\textwidth}P{0.005198776758409786\textwidth}}
Place\tabcellsep \tabcellsep ANOVA\\
\tabcellsep \tabcellsep Sum of Squares df Mean Square\tabcellsep F\tabcellsep Sig.\\
\tabcellsep \multicolumn{2}{l}{Regression 6071006782243.075 1 6071006782243.075}\\
Thiruppasur\tabcellsep \multicolumn{2}{l}{Residual 1253375951004.534 9 139263994556.059 Total 7324382733247.609 10}\tabcellsep 43.594 0.000**\\
\tabcellsep \multicolumn{2}{l}{Regression 2318368288009.351 1 2318368288009.351}\\
Siruvanoor\tabcellsep \multicolumn{2}{l}{Residual 3526118133201.649 9 391790903689.072}\tabcellsep 5.917 .038\\
\tabcellsep Total\tabcellsep 5844486421211.000 10\\
\tabcellsep \multicolumn{2}{l}{Regression 5843731309307.439 1 5843731309307.439}\\
Agoor\tabcellsep \multicolumn{2}{l}{Residual 375426713256.561 9 41714079250.729}\tabcellsep 140.090 0.000**\\
\tabcellsep Total\tabcellsep 6219158022564.000 10\\
\tabcellsep \multicolumn{2}{l}{Regression 6161169853740.261 1 6161169853740.261}\\
Pattabiramapuram\tabcellsep \multicolumn{2}{l}{Residual 1601494071570.741 9 177943785730.082 Total 7762663925311.001 10}\tabcellsep 34.624 0.000**\\
\multicolumn{3}{l}{**represents at 1\% level of significance}\end{longtable} \par
 
\caption{\label{tab_12}Table 14 :}\end{figure}
 		 		\backmatter  			 
\subsection[{Null Hypothesis: 2}]{Null Hypothesis: 2}\par
The Table  {\ref 12} demonstrates the results of ANOVA test conducted to test the hypothesis that there is no significant difference between various years in respect of Grant-in-Aid of Thiruppasur, Siruvanoor, Agoor and Pattabiramapuram Village Panchayats in the reference period. All the panchayats p value is less than 0.01. Therefore, the null hypothesis is rejected at 1\% level of significance. It is concluded that there is significant difference between various years in respect of Grant-in-Aid of Thiruppasur, Siruvanoor, Agoor and Pattabiramapuram panchayats from the year 2001-02 to 2010-11. The Table  {\ref 13} shows the results related to the testing of hypothesis that there is no significant difference between various years in respect of total Non-Tax revenue of Thiruppasur, Siruvanoor, Agoor and Pattabiramapuram Village Panchayats in the reference period. All the panchayats p value is less than 0.01 except Siruvanoor village panchayat. Therefore, the null hyphothesis is rejected at 1\% level of significance. It is concluded that there is significant difference between various years in respect of Total Non-Tax revenue. The Siruvanoor Village Panchayat's p value is less than 0.05. However, the null hypothesis is rejected at 5\% level of significance. 
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\end{document}
