CHAPTER - IV

Profile of Shri Sai Baba Sansthan Chapter IV Profile of Shri Sai Baba Sansthan Shirdi

Chapter Title of the Chapter No.

4.1 History of KopargaonTaluka 4.2 History of RahataTaluka 4.3 Profile and History of village Shirdi 4.4 History of Shri Sai Baba 4.5 The aims, objective and function of Shri Sai Baba Sansthan 4.6 Administration and Management of Shri Sai Baba Sansthan 4.7 Constitution of management committee 4.8 Qualification and term of committee member 4.9 Appointment of executive officer, its powers and duties 4.10 Duties and powers of the committee 4.11 Shri. Sai Baba Trust Fund 4.12 Utilization of Trust Fund 4.13 Management Fund and its Utilization 4.14 Powers of State Government to give directions 4.15 Significant Accounting policies a. Administration Structure of Sai Baba Sansthan b. Administrative set up c. Acquisition of funds (income head) d. Utilization of Funds (expenditure head) e. Types of Funds f. Expenditure pattern g. Administrative Departments 4.16 Activities performed by Shri Sai Baba Sansthan, Shirdi

70 Chapter IV

Profile of Shri Sai Baba Sahsthan Shirdi

Introduction :-

4.1 History of Taluka :

Kopargaon is one of the famous talukas situated in District. It has historical and mythological back ground. It is the land of God, Demons and Saints. The extra ordinary history follows. Thousands of years, before there was empire of ''Kandahar" forest (jungle). Many Gods, demons and bright Saints were doing penance in this area. A hermitage of demon's teacher "Shukracharya" also made abode in here on the bank of . The great saint Shukracharya was very lustrous and ascetic person. He had many accomplishments due to his meditation power. He had to face the problem, flood of rain because his hermitage (ashram) was situated here on the bank of river Godavari. Then he changed basin of Godavari through meditational ascetic power by pushing elbow of his hand. By this super natural event, this village named as (Kopar-elbow)" Kopargaon'.' We find the reference of this story in myth, too.

In the year 1999 Govt of , bifurcated Kopargaon into two talukas. A new taluka named as Rahata has been created taking into consideration the historical background of the Holy Shirdi. Prior to bifurcation, the village Shirdi was the part of .

Some villages of Kopargaon and some villages of have been deleted from the above mentioned two talukas and these villages have been amalgamated together to newly formed .

71 4.2 Rahata taluka:

As mentioned above by the Govt, of Maharashtra as per the Govt. Notification published in the month of July 1999 a new taluka named as Rahata came into being.

It has 60 villages and around 2.90 lakhs of population. It is located on the Ahmednagar- highway. The distance of holy shrine of Shirdi is about five km from Rahata.

4.3 Profile and history of Shirdi:

Shirdi is one of the well known pilgrimages in the country, situated on Nagar-Manmad Highway. The nearest Railway junction now is which is just 18 K.m. away from Puntamba' Railway station. Central government constructed special railway track for Shirdi - Puntamba on -Manmad route for the conveyance of the devotees visiting Shirdi from in and around the state. A new'Sainagar' railway station is just 3 km away from Sai Baba Mandir Shirdi. The nearby Mega cities and Airports around Shirdi are;

Mumbai 275 km, Aurangabad 140 km

Nashik 95 km Pune 200 Ahmednagar 120 km

A Proposal for airport for Shirdi is also accepted and the work is in progress at village Kakdi, which is just 11 km away from Shirdi.

Shirdi has not a very rich historical background. But it has got historical richness to some extent. Shirdi Grampanchayat was established in 1946.

Late Raosaheb Gondkar was the first 'Sarpanch' of Shirdi. Late Bhimashankar Khambekar, the former Sarpanch of Shirdi, played a very Important role during his tenure of five years. This Grampanchayat was controlled over by the village up to the year 1990.

72 Due to the popularity the population increased to the great extent. The village Shirdi turned in to town. So it became very essential for Govt, of Maharashtra to control and administer the holy place and to provide them the amenities and facilities, taking into consideration the security, other things required to be provided internationally, State level VIPs and also for the devotees, the officers and also for the residents of Shirdi. As this job was beyond the control of the Grampanchayat, the Government, of Maharashtra has appointed an administrator on 10*^ January 1990 to administer and control the atmosphere in village Shirdi up to the year 2001.

In the year 2001, the Govt, of Maharashtra has upgraded the status of Grampanchayat into Nagarpanchayat and provided more facilities considering the importance of Shirdi.

Area of Shirdi: 14.02 square km. Land 1402.90 Hectares

Annual Budget Rs.24.09 crore. Residential buildings -4558 and Commercial buildings 746 No of Employees in Shirdi Nagar Panchayat: 111 Administration and Administrative staff of Shirdi Nagar Pachayat: a. President b. Vice President c. Chief Executive Officer Public Administration Committees: a. Water Supply b. Building and construction c. Health d. Legal e. Transport f. Library

Offices and Departments:

There are 12 departments to administer and supervise the day to - day public work. Each department is having the departmental head and his responsibility is to get work done by the staff of Nagarpanchayat.

73 other temples in Shirdi: a. Khandoba, the Gramdaivat (Local Deity) b. Shani Mandir c. Mahadev Mandir d. Mandir e. JainSthanak Sources of Income to Nagar Panchayat: a. Property tax b. Water tax c. Bazaar, yatra tax d. Grant from government e. Development charges / modification tax. 4.4 History of Shri Sai Baba :

In the year 1858 a Sadhu came to Shirdi. His origin, religion, caste, self native place and the true name are still unknown. The people of Shirdi named him as ''Sai Baba."

He had great compassion for poor people and meek animals. He helped the poor who were in need. He had ignited the 'Fire Dhuni' the ash of which was used by him to help the people to cure their ailments. His fame reached every where in the far off places and people got fascinated of him. All the devotees started coming to Shirdi for his blessings now. The temple of Sai Baba has become the cosmic temple. Now a-days the most of his followers offer the donations and gifts in respect of him and specially faith that Sai Baba would fulfill all their hopes and needs.

This great sage passed away on Tuesday 15^'^ Oct. 1918. There after the crowd of devotees swollen in sea of humanity. A camp of devotees established "Samarth Sainath Kothi" in order to collect fund and provide the devotees some amenities in the temple. The Paraphernalia used by the revered Baba were also preserved.

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The scheme to organize the funds under the District court Ahmednagar clauses No.92 (civil suit No. 135/1921) was introduced. It was amended from time to time and a trust was registered under the Bombay Public Trust Act 1950.

The registered No. of this trust is E- 69 Ahmednagar in 1952.

4.5 The Aims, Objectives and Functions of Shri Sai Baba Trust: a. To supervise property assets and administration. To assist and organize the rituals in the temple, make available the amenities to the devotees, to propagate the teachings of Sai Baba, to utilize the income only for the Noble cause on humanitarian grounds.

b. To acquire properties for the trust to develop and carry out the objectives of the trust. c. The trust will also run library and centers like that to propagate the deco time of Sai Baba. d. To undertake programs in order to inculcate fraternity, integrity, equality and faith amongst devotees. e. The trust may assist educational units motivated by secularism f. To encourage and assist the organization working for the well being of mankind.

4.6 Administration and Management of Shri Sai Baba Sansthan :

The administration and management of the Shri Sai Baba Sansthan Trust, Shirdi was governed up to the year 2004 according to the Bombay Public Trust Act 1950 and thereafter as per the provisions of Shri Sai Baba Sansthan Trust (Shirdi) Act 2004.

Background:

To provide for best administration a public trust was registered under the Bombay Public Trust Act 1950 (Bombay XXIX of 1950) The titled as " Shri Sai

75 Baba Sansthan Shirdi District Ahmednagar "popularly known as '' Shri Sai Baba Sansthan Trust Shirdi." It is vested in the Board Management, under a scheme framed by the city civil court, Bombay in charity suit No. 3257 of 1960 under its order dated 18 Oct 1982 confirmed by the high court of Judicature at Bombay in the first Appeal No. 320 of 1983 decided on 23"^ July 1984.

After expiry of the term of five years of the previous Board of Management of Shirdi Sansthan Trust, The Charity Commissioner has under his order dated the 31^^ Aug. 1999 reconstituted the board of Management of the trust. Accordingly the Board of Management administered the affairs of the trust.

Prior to enactment of the revised act Bombay Public Trust Act 1950 was applicable. Section 36 (A) 1,2,3,4, has defined the powers and duties and also the restrictions on the trustees according to section 36 (B) 1,2,3,4,5,6.

Considering the importance and its large property, the number of devotees visiting from all over and abroad, the government of Maharashtra decided to reconstitute the trust by a separate law to provide for the efficient management for the same by a committee, directly under the supervision and control of the state government, to enable the trust to carry out its charitable activities more effectively and efficiently and to be able to provide more facilities for its devotees and to undertake wider welfare activities from its surplus funds for the general public.

A context of above decision the Act is enacted as Shree Sai Baba Sansthan Trust (Shirdi) Act 2004.

As per Sec.3 (1) of the Act, on the appointment day in place of public trust registered under the Bombay Public Trust Act 1950 by the name of "Shirdi Sansthan of Shri Sai Baba at Shirdi Dist. Ahmednagar" a trust by the name of "The Shri Sai Baba Sansthan trust (Shirdi)" reconstituted under this act.

76 As per section 3(2) all the movable and immovable (assets, rights, liabilities and obligations) of the erstwhile trustvested in the Shri Sai Baba Sansthan trust and the possession and management rests with the Executive officer on behalf of the committee.

4.7 Constitution of Committee of Management of Shri Sai Baba Sansthan Trust

According to section 5 (1) of the Shri Sai Baba Sansthan trust 2004 Government of Maharashtra shall appoint a committee for the purpose of management of Shri Sai Baba Sansthan trust. This committee be called "The Shree Sai Baba Sansthan Management committee.

Further the State government shall, by notification in the Official Gazette, appoint a Chairman, Vice-Chairman and not more than 15 other members to constitute the committee as per Sec 5 (2). Out of the total number of members one member shall be a woman and one member shall be from the socially and economically weaker sections.

The President of the Shirdi Nagar Panchayat shall be the Ex.officio member of the Committee.

4.8 Qualification of Committee Member:

Out of the total number of members, not less than eight members including Vice -Chairman, shall be persons having educational background or Knowledge more of the fields such as Law, Business Management, Public Administration, Engineering, Architecture, Public Health and Medicine .

Term of Committee Member:

According Sec.7 (i) of above mentioned Act the appointment for the term of committee member, shall be a period of three years. Provided that the term of the office of such outgoing members shall be deemed to extend to expire with the date on which notification constituting new committee is published in the official gazette.

77 Condition for being member of trust:

Sec 8 (a)- A person shall be the permanent resident of the State of Maharashtra.

Sec 8 (b)- A devotee of Shri Sai Baba.

4.9 Appointment of Executive Officer, the Powers and Duties :

The State Govt, shall appoint the Executive Officer under section 13 (i) of the Shri Sai Baba Sansthan Act 2004 as the Secretary of the Committee. The executive officer may be selected from amongst the officers not below the rank of the Deputy Collector.

The executive officer shall be the Chief Administrative officer of the committee as per Sec. 14 (i) of the Act.

He shall be responsible for the maintenance of the minutes of the proceedings of every meeting duly countersigned by the Chairman or any other member presiding at the meeting.

He has the powers to carry out the decisions of the committee in accordance with the provisions of the Act. He shall also be responsible for the custody of all the properties and records of the trust and shall make proper arrangements for collection and deposits of all offerings made in the temple and shall have powers subject to the control of the committee.

The duties powers and responsibilities of the executive officers are as follows:

1. To take disciplinary action against any officer or member of the committee.

2. To call for tenders for works or supplies and accept tenders up to Rs. 25000/- (twenty five thousand only)

3. To dispose off perishable offerings by auction or other wise and credit the proceeds to the trust fund.

78 4. To undertake urgent repairs or measures required for safety or convenience of the devotees.

5. To do all other acts or things empov^ered to be done by the committee or under the regulations.

4.10 Duties and powers of the committee as per Shrl Sal Baba Sansthan Act 2004.

By general and special orders, the state government assigned the committee the following duties as per Sec. 17(1) of the Shri Sai Baba Sansthan Act 2004. a) Manage the properties and affairs of the Shri Sai Baba Sansthan trust. b) Make proper arrangement efficiently for the conduct of performance of rituals worship ceremonies and festivals in the Temple according to the custom and usages.

c) Provide necessary facilities and amenities to the devotees. d) Apply the income of the trust to the object and purposes.

Further according to Sec. 17(2) the committee shall perform following duties:

Sec 17(2) (a): Prepare the Annual Budget.

Sec 17(2) (b): maintain proper accounts and records of the properties and income and expenditure of the trust.

Sec 17(2)(c): cause the accounts of the trust to be audited annually as the state Govt, may direct.

Sec 17(2)(d): make regular payments of salaries, honorarium, fees and allowances and other sum payable to the members. Executive officers and employees of the committee from the management fund.

79 Sec 17(2) (e): take measures for the recovery of lost property or any sums due to the trust.

Sec 17(2) (f): institute and defend suits and any other legal proceedings relating to the trust in court or before a tribunal or other authority.

Sec 17(2) (g): inspect the properties and remove encroachment.

Sec 17(2)(h): supply returns, statistics, accounts and other information within the time frame.

Sec 17(2)(i): carryout all such acts for the proper management, maintenance and administration of the properties and affairs of the trust.

Sec 17(2)(j): if deemed necessary, form a sub- committee from amongst its members or outsiders to advice on the matters pertaining to administration and management.

Sec.l7(2)(k): acquire or purchase of lands or buildings required for the purpose of development and carrying out schemes of the trust.

Sec.l7(2)(l): disseminate and propagate useful knowledge about the life of activities, leelas and teachings of Shri Sai Baba and also maintain and expand the liabrary of Shri Sai literature.

Sec.l7(2)(m): organize or undertake activities or program for promoting the feelings of brotherhood ,unity, faith and equality among the devotees of Shri Sai Baba.

Sec.l7(2)(n): promote or help secular education of all types and establish educational institutions at Shirdi or other places.

Sec.l7(2)(o) : promote any other noble cause aimed at achieving human well being or, to help human beings in calamities.

80 The following are some of the things restricted to committee by government of Maharashtra vide Sec. 17(3), 17(4) and 17(5)

Sec. 17(3): No immovable property shall be leased for more than a year or mortgage, sold or otherwise alinated by the committee except with the previous sanction in writing by the State Government.

Sec. 17(4) : No jewelry, ornaments and other movable property vested in the trust, valued more than 50 thousand Rupees shall be sold, pledged or otherwise alienated by the committee except with the previous sanctions of the State Government.

Sec. 17 (5): The committee shall have no power to borrow money from any person or party except with the previous sanction in writing by the State Government.

Sec.l7(6) : the committee shall have all the powers necessary for performing its duties and functions.

4.11 Shri Sai Baba Sansthan Trust fund :

The Shri Sai Baba Sansthan Trust shall have its own fund to be called 'The Shri Saibaba Sansthan Trust Fund as per the Sansthan trust Act 2004 Sec. 20(1)

The following shall form part or to be paid in the trust fund.

Sec. 20(2) (a) : All funds vested in the Shri Sai Baba Sansthan Trust By the virtue of the provisions of section 3

Sec. 20(2)(b) : All sums received by way of offering gifts or donations to the Shri Sai Baba Sansthan or by way of Pooja Charges or by way of sale proceeds by auctions of the things received in kind.

81 Sec.20(2)(c) : The income derived from the movable and immovable properties of the trust and the proceeds of sale, lease or other transfer or mortgage of any such properties.

Sec.20(2)(d): Any contribution or grants made to the Trust by Government or by any local authority ,trust or other institution or part or person.

Sec.20(2)(e): Any sums due to the trust and recovered by the Committee and

Sec.20(2)(f): All other sums received or collected by the committee or any member for or on behalf of the trust.

Sec.20(3) All monies and other valuable articles belonging to the trust Fund shall be deposited or kept only in the Nationalized Bank or Banks or be invested in "the public securities " as defined in clause (12) of Sec 2 of the Bombay Public Trust Act. 1950 ( Bom. XXIX of 1950)

Sec. 20(4) The Trust fund shall be operated by a member or on officer authorized by the Committee in such manner and subject to such conditions as may be prescribed.

4.12 Utilization of Trust Fund :

The Trust fund shall be utilized or expended by the committee for all or any of the following purposes subject to the provisions of the Income Tax Act,1961 (43 of 1961). They are as follows:-

Sec.21(l)(a):The maintenance, management and administration of the temple and the properties of the trust.

Sec.21(l)(b):The conduct and performance of the rituals, worship ceremonies and festivals in the temple according to the customs and usage.

Sec.21(l)(c): Providing facilities and amenities to the devotees for Darshan of the diety and for offering prayers or performing any religious service or ceremony in the temple.

82 Sec.21(l)(d):To provide subsidized meals and refreshments, drinks etc. to the devotees and to run Annachatra (free meals).

Sec.21(l)(e):propagating For the teachings of Shree Sai Baba.

Sec.21(l)(f):Repayment of any sums borrowed by the Committee, with the sanction of the state government.

Sec.21(l)(g):Any sums required to satisfy any judgment, decree or award of any court or tribunal or any authority.

Sec.21(l)(h):The payment of any taxes, rent, compensation, charges and other sums payable by the trust under any law for the time being in force.

Sec.21(l)(i):Development of the properties of the trust and acquisition of movable or immovable properties for the purpose of the trust.

Sec.21(l)(j):Construction and maintenance of rest houses for the accommodation and use of the devotees; and

Sec.22(l)(k): For fulfilling the duties specified in sub section [2] of section 17.

Provisions other than above:

Section 21(2) permits the committee that after making the adequate provisions for above mentioned purposes if there is a surplus in the Trust Fund, a portion of the surplus being not more than thirty percent of the distributable income of the trust may be utilized and expended by the committee, from time to time for all or any of the following purposes, under section 21(2) (1) a) For the establishment and maintenance, by a registered public trust or registered society. b) Any educational institution, sports academy or institute, public library.

83 c) Any hospital, dispensary, home for destitute or physically disabled persons or other charitable or religious institution. d) Any other non commercial cultural organization set-up by a registered Trust or registered society.

Section 21(2)(ii) permits the community to utilize the fund out of the trust fund to Shirdi Nagar Panchayat for the improvement and augmentation of local civic services and amenities resulting in improvement of facilities to Sansthan.

4.13 Management fund and its utilization :

There shall be constituted a separate fund called as management fund which shall west in and be under the control of the committee as per sec 22 (1) of the sansthan Act 2004.

With the approval of the State Govt, the committee may fix to the credit in this fund every year a sum not exceeding 10% of the appropriate gross annual income of the trust in the last preceding year. The State Govt, may

At any time direct any additional sum to be credited to this fund from the trust fund in any year as per Section 22(2).

The management fund shall subject to any general or special order of State Govt, be applied to the payment of honorarium, fees and allowances to the Chairman, Vice- Chairman and the members and the payments of salary and allowances to officers and staff.

The payment lawfully incurred by the committee in exercise of their powers and performance of their duties and functions.

4.14 Powers of the State Government to give directions :

The State Government may give general directions as to the matters of policy to be followed by the committee in respect of their powers and duties or in the matter of administration of Shri Sai Baba sansthan trust or

84 any matter ancillary or incidental thereto, and in particular for any action to be taken for the purpose of maintaining discipline and order during the festivals in or connected with the temple as per section 26 (1) of the Shri Sai Baba sansthan trust act 2004.

The State Government may call for all such information, accounts or reports may in its opinion be reasonably necessary to satisfy itself that Shri Sai Baba sansthan trust is being properly maintained and administered and the trust fund is being duly appropriated to the purposes for which it was created.

4.15 Accounting policies of Shri Sai Baba Sansthan Shirdi Method of Accounting 1. The Shri Sai Baba Sansthan follows the mercantile method of accounting for income and expenditure except the following; 2. Annual Membership / subscription which are accounted on cash basis. 3. Donation receipts through foreign exchanges are accounted only on its realization. 4. Donation received in cash or in kind { such as artificial, genuine or precious stones) are accounted as income. 5. Leave encashment accounted for on cash basis.

6. The financial statements are prepared using the accountin standards prescribed by the Institute of Chartered Accountants of India, except where the circumstances do not permit the same.

7. Cash received after 2 p.m. is accounted on the next day. Consequently, income accrued / assets created on the last day of the financial year i.e. 31^* March, 2008 after 2 p.m. In case of cash receipts are not reflected in the financial statement

85 8. Fixed Assets: Fixed assets are stated at the cost of acquisition including all direct and indirect cost incurred to bring them to their present location and condition. 9. Depreciation: Provision for depreciation for tangible assets has been worked out on the basis of v^/ritten down value (WDV) method at the appropriated or sold in the year of sale. In case of intangible assets, the costs of the assets are written off as under:

15.1 Dharmasabha SIBF system and AVB system : 25% or SLM basis as in previous years.

li 5.2 Others: Either cost not be amortized in five years.

10. Investments: Investments are stated at cost.

11. Retirement/Terminal benefits:

• The Sansthan has approved gratuity on the basis of fifteen day's salary for all eligible employees for every completed year service, subject to a maximum valuation of gratuity liability has not been ascertained • Leave encashment is accounted for on cash basis • Contribution to Provident Fund is charged to the Income and expenditure account

12. Income - Income from Investments

a. Income from Investments is treated as income in the current year as per last year. b. Interest on fixed deposits with Banks and on investment is accounted for on accrual basis at the rate applicable to such deposits and investments. 13. Inventories:

Inventories are stated at cost, using combination on (WAC) weighted average cost basic and first-in-first (FIFO) basis. However,

86 certain exceeding one year such as linen, blankets, pillows, bed sheets, etc. are charged off to revenue in the year of acquisition considering the continuous usage.

14. Earmarked funds/Allocation:

a. Allocation of the Earmarked funds are on the basis of receipts issued and as specified by the devotees. b. Donation in kind received at the counter in charity such as gold, silver, copper, brass, cloth and any other articles are treated as income form other sources.

87 4.15. a) Administrative Structure of Shree Sai Baba Sansthan Shirdi

Government (Laws and Judicial Department) i Board of Trustee I President i Vice President i Chief Executive Officer 1 Dy. Chief Executive Officer i Department Heads i Assistant i Employees

88 4.15. b) Administrative Set up under Chief Executive Officer

Chief Executive Officer

Dy, Chief Executive Officer

Department Heads i Assistant I Employees

89 4.15. c) Acquisition of Funds (Income):

• Rent

• Interest

• Donation

• Otherlncome

4.15. D) Utilization of Funds (Main Expenditure):

Utilization of Funds (Main Expenditure)

^r ir u

Expenditure in Reserve Depreciation Expenditure Restricted fund on Objects Properties of Trust

90 4.15.e) Types of Funds in Shri Saibaba Sansthan Shirdi

Fund i

Trust Fund Other Expenditure Fund

a. Department Fund b. Building Fund c. Medical Fund d. Devasthan Fund e. Maintenance and Repair Fund f. N.B.N. Fund g. Medical College Building Fund h. Hospital Building Development Fund i. Garden Building Development Fund j. ICCU Building Development Fund

91 4.15. f) Expenditure pattern :

Expenditure Pattern (Main Item) 1 Ordinary Expenditure Capital Expenditure 1 i \ ] Devasthan Remunerative Other Land Purchase i I Canteen Garden Jewelry

Prasadalaya Engineering Vehicle purchase i i Hospital Grant to Educational Institute i 1 Health Plant and Machinery i i Salary Wages Cost of Building i i Insurance Electrical Installation i Repair and Maintenance 1 Board Charges i Miscellaneous

92 4.15. g) Administrative Department:

For the smooth working of trust the Administrative of Structure shall be for following departments;

Administration Department. Account and Internal Audit Department Mandir Department. Duplication Department Health / hygiene Department Construction Department Security Department Water Supply Department Electricity Department Mike Department Lodging Department Prasadalaya Department. Store Department Transport Department Garden Department Purchase Department Canteen Department Abhishek Department Information and Technology Department Bombay office Department

93 4.16. Activities performed by Shri Sai Baba Sansthan : l.The Sai Baba Sansthan has four Educational Institutes ;

A. Shri.Sai Baba Industrial Training Centre; B. Shri.Sai Baba English Medium School; C. Shri.Sai Baba Girls School; D. Shri.Sai Baba Junior College Shirdi;

2.Hospital run by Sai Baba Sansthan . a. Shri. Sainath Hospital started in 1964; b. Shri Saibab Super Speciality Hospital started in May 2006;

The Hospital Department has 2354 permanent and 1367 contract employee.

S.Other services provided by Shri Sai Baba Sansthan, Shirdi. a.Lodging Services. b.Refreshment Facilities C.Prasad Laddu Service d.Prasadalaya Bhojan Centre e.Annadan Facilities

Other Department services include Account seminar, security, publication, water supply, electricity, construction, garden, vehicle, purchase, stores and health service etc..

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