(PR)772' GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 MADHYA PRADESH GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 CONTENTS
PART I-PRELIMINARY
1. Short title.
2. Definitions. ~i --_ .. - -;-- .... ~----- -- .' ! :. i . i .: .iL' G - -"------ -- 1 Ii '.'-' .. ...-. Ii " I' "'Ii' I''I "'I' I, ,
PART U-GENERAL
3. Accounting Books and Records.
4. Method ofmaintaining accounting records.
5. Corrections and Alterations.
6. Waivers/write-off.
7. Validity of Sanction.
PART III-ACCOUNTING PROCEDURE AND REPORTS
8. Receipt ofMoney.
9. Money Receipts.
10. Deposit of Collected Fees etc.
11. Numbering of Receipt Books.
12. Cancellation of Receipts a.TldCustody thereof. \ ' 13. Stock of Receipt Books. 14 C' h B k .! - ... ------- '-J .• -- as -. 00. •..;-:-.--,..-c.----. 0 ~ ' • .,.." - - .-'-' - • '0 - •• 15. AccountiFlg'of-Receipts and. Payments .
16. Closing of Cash Book. ,
17.' Verification of Cash.
18. Cash Retention Limit.
19. Deposit of SurPlus Funds.
20. Withdrawal of Funds . . 21. Custody of Cheque Books.
22. Deposits in Bank. ;
23. Cancellation of Cheq~es. "
24. -Re-conciliation of Bank Account. '.' ..-..---- -25'- 'Closmg Bank Ba1an:ce"Certlftcate~.
26. General Ledger.
27. Posting in Ledger.
28. ~alancing of the Ledger.
29. Opening Balances to'be brought fOlWard.
30. Accounting of Grants. .
31. Grants Register. \
32. Specific purpose Grants.
33.. Rent, Rates and'Taxes."!
34. Demand:. Collection, RemiSSion.and\Balances Register ..
35. Payment.ofExpenditure and 'Claims.
36. Sanction for Payment of Rs. 500/- and above.
37. Documents SupporttngVoucher . .38. Payees Acknowledgements.
39. 'Payments Exceeding Rs. 1,500/-.
40. Destruction ofVo!J,chers. . .11. Postage Register. ' I i I' I. I I ( I "i 1 R.2 GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)773
PART IV-SECURITY AND EARNEST MONEY DEPOSITS
42. Security Deposits . .43. Security from Private Parties.
44. Form of Security.
45. Conservation of Security.
46. Verification of Securities.
47. Security Deposit in Installments.
48. Verification of Solvency.
49. Register of Security and Deposits.
PART V-ADVANCES, LOANS AND INVESTMENTS
50. Advances to Panch/Sarpanch &- Staff.
51. Eligibility for Advance.
52. RecoveryofAdvance.
53. Investments . .PART VI-MISCELLANEOUS
54. Fines and Penalties.
55. Register of Immovable Properties.
56. Stores and Other Dead S"'ocks.
57. Purchase of Stores.
58. Payment for Supply.
59. Custody.
60. Physical Vei-ification.
PART VII-MONTHLY ANDANNUALACCOUNTS
61. Monthly Statement of Receipt & Payme~ts. -c-- - ---, -_ - -62. Annual Rec~ipt and-PaynIentA~count.--~ -----::---_-~---~----=--.:~.:.:...-:_-~~:~-~-~~:~::c.-:_-
63. Approval ofAnnual Accounts.
64. Adoption ofAnnual Accounts & Annual ReI=-ort.
65. Submission of Annual Accounts and the report to the Deputy Director Panchayat.
66. Repeal and Saving. MADHYA PRADESH GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 . _. - .. . . - -- - _._. - - -_. -- _.- ----- ~-- -~-. ------ - -------------- {Noifn. No. B-1-50-(4)-(iii)-95-XXII-P-2, dt. 27-:7-1999, pub. in M.P. - Rajptra, (Extra-ordinary), dt. 27-7-1999, p. 1102];-Incxercise-of-the-powers -. conferred by sub-section (3) of Section 73 read with sub-section (1) of Section 95 of Madhya Pradesh Panchayat Raj AdhiI:.iyam,1993 (No.1 of 1994), the State Government hereby makes the followingrules, the same having been previously published by sub-section (3) of Section 95 of the . said Act, namely :-
PART I-PRELIMINARY
1. Short title.-These rules may be calledithe Madhya Pradesh Gram Panchayats (Accounts)Rules, 1999. \ . . .2. Definitions.-In these rules unless the context otherwise requires :-
(a) "Act"means the Madhya Pradesh Panchayat RajAdhiniyam, 1993; .(b) "Financial Year" means the year commencing on the frrst day of April and ending on 31st day ofMarch next year; ; ! I . I (PR)774 GRAM PANCHAYAT8. (ACCOUNTS) RULES, 1999 R.3 i , 0; ii'
(c)"Form"means a form appended to these rules;
(d) "Section"means a section of the Act;
(e)"SfI~retary"means the Secretary of the Gram Panchayat;
(f) "Sarpanch" means the Sarpanch of the Gram Panchayat;
(g)"Year"means a Financial Year.
PART II-GENERAL
3. Accounting Books and Records.-Every Gram Panchayat shall maintain the Accounts of all its receipts and expenditure in the manner prescribed in these rules in the books and forms as specified in the • appendix to these rules.
4. Method of maintaining accounting records.-The account books and registers shall be bound and pages shall be serially numbered before being brought into use.
5. Correcdons and Alterations.-Corrections and alterations in the accounting records shall be neatly made in red ink and attested by the person making the corrections and alterations. Erasures or overwriting shall on no account permitted in accounting statements, vouchers or accounts of any description. Corrections shall be made only by the person who is incharge of the books.
6. Waivers/write-off.-No amount due to a Gram Panchayat shall be left outstanding without sufficient reason and where such dues appears to be irrecoverable, prior sanction of the competent authority. as per the rules, shall be obtained for their adjustment, remission, reduction of - derifaild or Wrlte':off.Siriii1<irly,where -any property -or -'sfock--is'{o-be' adjusted or to be written offprior permission of the competent-authority shall be obtained.
7. Validity of Sanction.-Sanction of any authority to an expenditure becomes operative as soon as funds are allocated to meet it and remains in operation for the year or for a specific period if any, subject to the provision of funds from year to year, if the term exceeds one year in any particular case.
PART III-ACCOUNTING PROCEDURE AND REPORTS 8~'ReCeipt of Money.-Areceipt in Forni GP-l shall-be given for all the money (whether in cash or by cheque/DD or other money instrument) received by the Gram Panchayat. However,.no receipt need be issued for the money directly transferred to the Gram Panchayat Bank Accounts, the receipt shall be signed by the Secretary and Sarpanch.
9. Money Receipts.-For all the receipt ofMoney'by the Secretary and Sarpanch the receipt shall be issued it:! the Form GP-l. Where the taxes / cess or other sums are required to be collected at the place of market, mal1.dietc. for all the money received, the receipt in form GP-2 shall be issued by the' authorised person, duly signed and date.
10. Deposit of Collected Fees etC.-Where the receipts in Form GP- 2 are issued, the collecting person shall, on the same day, or the following day, deposit the money with the Secretary/Sarpanch. The Sarpanch/Secretary shall verify the amount with thecotinter foils of the receipts issued and issue a receipt to the collecting person in form GP-l and al~orecord the Receiptnumber and date on the last counter foilof the receipt upto which the payment has' been deposited. GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)775 _
11. Numbering of Receipt Books.-All the receipts shall have preprinted serial numbers and binded in v~lumes containing 100 receipts. The counter foils of the first and last receipts shall be verified and certified by one Panch and the Secretary. - -
12. Cancellation of Receipts and Custody thereof.-The cancellation ofreceipts should be avoided. However,when a receipt is wronglymade or tom, or otherwise required to be cancelled, the cancellation must be - recorded boldlyon the face ofthe receipt and the counterfoll. The cancelled receipt shall remain attached to the counterfoil. - The blank and used r.eceipt books must be kept under the lock and key in the personal custody of the Secretary/Sarpanch. Provided that the current receipt book shall always be kept in the custody of Sarpanch. No new receipt book in Form GP-I shall be issued unless the old is fully utilised and accounted for the returned to the Secretary /Sarpanch.
13. Stock of Receipt Books.-On receipt ofpurchased/printed receipt books, the same shall be verified and details ofreceipt entered in the stock register of receipt books in Form GP-3on issue ofreceipt books the details of issues shall be recorded in the aforesaid stock register. Separate stock account of each type of receipt books shall be kept.
14. Cash Book.-The cash book shall be in bounded register in Form GP-4.Each page must be numbered and a certificate regarding number of pages contained therein shall be recorded on the first page of Cash Book and signed by the Secretary and Sarpanch.
15. Accounting of Receipts and Payments.-All the receipts either by way of CAsh/Cheque/DD will be entered on the receipt side of the cash b9qk..I~_~J:1~_sC:l~_~_w~lY,~h~p~YI!lentsmade in Cash or by Cheque/Demand __. _ Draft shall be recorded on payment"side -ofthe -Cash'a6ok~Tfi-e-accounTiii-g-:;:~~77-~c-=- head of all receipts arid paymer.:.tsshall be written first in -particulars. column and underlined. The details ofreceipt/payments shall be recorded' there under.
16. Closing of Cash Book.-(l) Cash book must be written on day to day basis and closed atleast once on a week.
(2)The closing balances shall be recorded in cash book in figures and words and shall be signed by the Secretary/Sarpanch.
17.Verification of Cash. -At all reasonable intervals but atleast once in a -month -the physical-balance of the cash-in hand-shalLbe verified-bY----_ anyone Member of the Administration Committee (other than Sarpanch) who will record the fact on the Cash Book: - - - - - .----- -______ _
18. Cash Retention Limit.-The maximum cash in hand should not exceed Rs. 2500/- at any time. All the excess cash must be deposited on same day or the follOwingday in the bank account or the Post Officesaving account.
19.Deposit of Surplus Funds.-All the s,urplus funds of the Panchayat shall be deposited in the Treasury, Bank, Post-Office. The Gram Panchayat shall decide the Treasury, Co-operativeBank. Scheduled Bank or LocalPost-Officewhere the Gram Pancha~t funds are to be kept.
20. Withdrawal of Funds.-No withdrawal of money from the bank or the post officesavings account shall be made without the authority of the Gram Panchayat by way of a resolution passed at a meeting. The withdrawals from the bank/post officesavings account shall be made only under the joint signature of the Secretary-and Sarpanch of the Gram ".j i . R.21GRAM PANCHAYATS (ACCOUNTS) RULE$, 1999(PR)776 I ' Panchayat. The cheque' for the withdrawal must necessarily be accom-i I i . panied with a certified copy of the resolution signed by the Secretary and I a'Member of the General Adr;ninistrationCommittee..
21. Custody of Cheque Books.-Cheque books and pass books shall be kept under the personal custody ofSecretary. In case of loss ofcheque' book, it shall be notified to the Bank/Post Officeimmediately.
22. Deposits in Bank.-Immediately on receipt of the cheque/DD the same shall be deposited on the same day or the next Banking day in the Bank/Post office,accounts. Allpay in slip acknowledging deposits shall be preserved and kept safely.
23. Cancellation of Cheques.-When a cheque is required to be cancelled, the cancellation must be recorded on the counter foil of the cheque and the cheque so cancelled should also be attached to the counterfoi!. On cancellation of the cheque a reversal entry shall be made to nullify the effects of the earlier entry. Similar separate entry shallhave to be made in the Bank Register also.The same procedure shall be adopted where the instructions are issued to the Bank for "stop payments".
24. Re-conciliation of Bank Account.-The Secretary and the ,Sarpanch shall ensure that on periodic basis the balances with the bank as appearing in the Ledger are compared with balances shown in the bank statement. The difference, if any in the ledger balances and the balances as per the bank statement shall be reconciled and all the missing entries made in the accounts of the Panchayat. Similarly, enquirtes should be made with the ban~ withJ,"egarQ.tothe -- un-responded' entries' "in'"respecfot"the Cash,"Cheque,. DD and other " instruments deposited in the bank but not credited, a Reconciliation statement shall be prepared at the end/ of each month and vertfied and signed by the Secretary and the Sarpanch.
25. Closing Bank Balance Certificate.-A certificate must be obtained from the Bank regarding the closing balance as on 31st March each year which should be compared with the balances in pass book as on that date and annual reconciliation of the Bank account{s) shall be prepared to arrtve at the aforesaid balance.
26. Gener~ ~~ger~-!\ 9~neral Ledger,in Form GP~5.shall_be.main-._.. _... tained iIi which at the transactions recorded in the cash-book shall be posted. Each account shall be assigned separate folio in the General Ledger. " '
27. Posting in Ledger.-Allthe entries appearing on the receipt side of the cash book shall be posted in credit column and the entries appearing on the payment side of the cash book shall be posted in the debit colunm of the approprtate account in the general ledger.
28. Balan~ing of the Ledger.-Genetal Ledger shall be balanced after posting ofeac? entry and the monthly ledg~rbalances shall be initialed by the Secretary'and Sarpanch. \ 29~Opening' Balances to be brought forward.-The previous years closing.balanced, as appearing in the Balance Sheet of the preceding year .. shall be brought forward as the opening balances for the current year in Red Ink.
30. Accounting of Grants.-For all the grants received by the Gram Panchayat a separate grant -:wisereceipt account shall be maintained in the General Ledger. S,imilarly,separate account for the expenses incurred R.40 GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 CPR)777 out of each such grant shall be kept in the General Ledger under -appropriate head.
31. Grants Register.-The Pa."1.chayatshall also keep a separate Regi~terof grants in Form GP-5. -
32. Specific purpose Grants.-No expenditure shall be incurred in excess of the budget allotments as sanctioned and authorised. The amount received for all the specific purpose grants may be kept in a separate bank account in respect ofeach such grants. The money received for a particular purpose shall not be diverted and utilised for any other purpose without prior written perroJssionof the sanctioning authority.
33. Rent, Rates and Taxes.-A separate account shall be kept in the General Ledger for accounting of each type of Rent, Rates and taxes collectedby the Gram Panchayat.
34. Demand, Collection. Remission and Balances Register.-For rent, rates and taxes collectible on annual basis Register of demand, collection, remissions and balances shall be kept in formGP-7.
35. Payment of Expenditure and Claims.-No payments of adjustments or any any amount payable or recoverable by the Panchayat, shall in respect of Security deposits, Earnest Money and other sums shall be made without the sanction ofthe GramPanchayats by a resolution passed at a meeting.
36. Sanction for Payment of Rs. 500/- and above.-For all the payment of Rs. 500/- and above, the proposal for sanction and payment of all the expenditure and claims shall be prepared and made in Form GP-8. It should contain clear particulars of the proposed payment and all 0 ••. --- ,-otherrelevant-informations.The voucher must-also-indicate-the.title-ofthe---- -,---=- --- Account(s)to which the proposed payment is to be debited.
37. Documents Supporting Voucher.-All the bills. cash memos and the other documents supporting the payment shall be preserved. Each such bill/cash memq) documents pertaining to every payment must on receipt be stamped and -written in Red Ink (paid on ... date. Cash Book Folio No.... ) and should be signed by the Secretary/Sarpanch to avoid double payment.
38. Payees Acknowledgements.-Every voucher must bear or have attached to it an acknowledgement to the payment. For acknowledgement - - -- -of the payment for an-amount-of Rs.~5001- cirid .above.a Revenue Stanlp---------- ofRs. 1/- (or such amount .as may be prescribed from time to time under the stamp duty Act)must also be affixed.
39. Payments Exceeding Rs. 1,500/->All payments exceeding Rs. 1,500/- or such higher amount as may be prescribed by the State Govemment, shall be made through cheque only. In case of payment of Rs. 10,000/- or more payment m~st be made through as "AccountPayee" cheque. \
40. Destruction of Vouchers.-All the vouchers, bills, cash memo's and other documents supporting the paymentinust be retained for atleast 3 years after acceptance of the compliance 1by the panchayat on the observations made in the audit report pertaining to that period. However, before destruction of any voucher, bill, cash memo or other documents it must be ensured that document is not required or is not disputed or otherwise likely to be required in connection with any enquiry, or .legal proceedings or any recovery or likely recovery is pending in connection
PART IV-SECURITY AND EARNEST MONEY DEPOSITS therewith. The Sarpanch should certify and authorise destruction of the youchers in writing.
41. Postage Regtster.-bJI stamps purchased shall be properly accounted for in the despatch register itself. The balance of stamps on hand shall be verifiedon a periodic basis.
42. Security Deposits.-Every Secretary of the Gram Panchayat or Sarpanch or any other panch or such other person who is entrusted with the custody of the cash or stocks of the panchayats shall furnish either in cash or through a guarantee of a person, acceptable to the panchayat, a security of a minimum amount of Rs. 5,000/": or such higher amount as. may be fixed by the Gram Panchayat ..Provided that the guarantor shall furnish a solvencycertificate ofat least 4 times the amount of the security required to be given.
43. Security from Private Parties.-Wherever a private person or a firm or a company enters into a contract with the Panchayat he should, unless exempted by the Gram Panchayat, be required to give security for the due fulfillment of the contract for ~uch amount and in such manner as provided in the agreement.
44. Form of Security.-Security to be taken from an employee or private person, firm or company should be in.one of the follOwingforms -- -s:ubject to the cohditions noted against-each, or partly. in one-and partly--- ----. in another of these forms when this is specially permitted by the officer authorised to accept the security. . / . Form. Conditions .R.41 Panchayat will not pay any interest on the deposit. The certificates should be formally transferred to. the Sarpanch who takes the .deposit with sanction of the Head Post Master, and should. be accepted at their surrender value at the time of tender.
(1) The deposit receipt should be made out in the name of the pledgee or, if it is made out in the name of the pledger, the bank should certify on it that the deposit can be withdrawn only on the demand or with the sanction of the pledgee.
(2) The'Vbank should agree that on receiving a withdrawal order from the pledgee in receipt of the deposit, or any part thereof, it will pay the deposited amount with interest to the pledgee.
(3)The depositor should in writing undertake any risk involved in the investment. GRAM PANCHAYATS (ACCOUNTS) RULES, 1999
(a) Cash
(b) Post office fixed deposit Certificates, National Saving - -.Certificates.- _..
(c) Deposit receipts'of Schedule Banks/ Co-operative Banks. (PR)778 R.45 GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)779 ; Fidelity bonds from Insurance Companies. ~ (dl
(4)The responsibility of the pledge in connectionwith the deposit and the interest on it will cease when he issues a final withdrawal order to the depositor 'and send the information to the bank that he has done so. A fidelity bond may be accepted as Security fromthe servant ofthe Panchayat but not from a private party. The bond should be in the prescribed form.
(e) Third part Guaran- The guarantor should not be related to the tee. . person on who's behalf the guarantee is given. The guarantee should be accompanied with the solvency certificate for an amount not less than 4 times of the required amount of security.
45. Conservation of Security.-Security furnished in cash by an employeeor a contractor may be converted at the cost ofthe depositor into any of the prescribed interest-bearing forms of security mentioned in the preceeding para, provided :- (alThat the depositor has expressly requested in writing that this be done, and . (b:That the acceptance of the formor forms of security is permissible ,- -_.,.- 'under-the-rules and-under the terms of the agT'eemeiit'orti6iid;~arid=--~.,.::..--~.-.=-.=-=-- .. .:...- . (clThe conversion is authorised by a resolution passed at the meeting of the panchayat. / CONDITIONS:
(i). Cash actually received or recovered may be converted into an interest bearing form of security even when it forms part of a deposit which is being paid in installments and has not yet been realised in full.
(il) Percentage deductions made from a contractor's bill held as I ___________. __ Security.Jor the ..due fulfillnient of a _contract should. not. be .. ._--1 converted into any other forms of security unless there' is ...-- -- specialrul~'or order for such conversion.
(iii) When an employee has furnished security in the form of a fidelitybond, the Sarpanch receiving the bond should'see that the employeepays the premium necessary to keep it alive on the due dates and continues to do so until a period of six months has elapsed since be vacated his office.
(iv) A security deposit taken from art employee should be retained for atleast six months from the date when he vacates his post, but security should be retained Ipermanently or until it is certain that there is no further necessity for keeping it.
(v) Without a resolution ofpanchayat no security should be repaid or re-transferred to the depositor, or otherwise disposed off, except in accordance with the terms of the security bond or an agreement.
(vi) The Sarpanch on returning any security to the depositor should invariably obtain his acknowledgement duly signed and wit- I _ nessed. When an interest-bearing secUrity is refunded or retransferred. the acknowledgement should set forth full par-ticulars. ... (VII)The percentage deduction from bills held as security In connection WIthcontracts to execute works should not be refunded till the final b1Ilhas been prepared and passed. (vIII)All securities Including fidelity bonds and security bonds should be kept in the safe custody of the Sarpanch. [Ix) The question whether a particular fonn of security tendered Is or is not satisfactory from the point of view or its acceptance or otheIW1se if for Sarpanch to decide at his discretion after eXamining all the aspects of the case.
46. Verification of Securlties.-Securlty shall be examined and verified by the first April in each year by the Sarpanch and a certificate to the effect that this has been done shall be given by the Verll)ringOfficer against each item in the remarks column of the secUrity register.
47. SeCurity Deposit In Installments.-Ordinarily. an official who Is required to fUrnish the security has to furnish the whole of the security at once on appointment. But the Sarpanch may at his discretion pennlt the secUrity to be furnished in installments by monthly deductions not exceeding ten percent of the official's salary. Deductions so made shall be credited to the post officesaVingsbank pass book which would be pledged to the Sarpanch. Until the full amount of the required security Is thus made up the Gram Panchayat servant shall bind himself personally, and .furnish a solvent surety.,. ..,." , , " "," .. , . ' .,.. 48. 'Verlficatlon of Solvency.-In case where personal security Is furnished. the solvency of the security shall be verified before acceptance by the Sarpanch. He shall be responsible for verilYing the continuedsolvency of the secUrities once in a year.
49. Register of SeCurity and Deposlts.-Detalls of security obtained shall be kept in the register of security and the depOSits in fonn GP-g SeCurity bond. wherever necessary. should be obtained in fonn GP-lO.
PART V-AnVANCES, LOANS AND INVESTMENTS
50. Adv,,!>ces_toPanch/Sarpanch & Staff.-The advances to the stalf and Panch as and Sarpanch against any Travelling ov for expenditure shaJJ not be made Without prior sanction of the Gram Panchayat.
51. EligibUity for Advance.-No advance shall be made to any person unless the earlier advances made, If any, has been fully recovered/ad_justed.
52. Recovery of Advance.-It Willbe responsibilIty of the person who has taken any advance to submit a Statement of expenditure incurred for the purpose for which the advance was made immediately after inCurring such expenditure failing which the enure amount of advance should be deducted from the next salary or other sums payable to him.
53. Investments._All the surplus funds of tIie panchayat must be . invested in the small saVings schemes of the government or be kept in the fixed deposits WIth the nationalised banks. If the panchayat decides to invest Its funs in any other manner. to get better returns. prior PennIsslon of the Collector/ Director Panchayat shali have to be obtained in writing. However. under no Circumstances investment shall be allowed to be made R.4f GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 {PR)780 ( .. I I II I Jj I ~i I, k , I I Ir. I ls -: :.- in any speculative securities or activities. The details of the investments made shall be kept in the investment register in Form GP-ll. The Sarpanch shall be responsible for the safe custody of the securities.' The sarpanch and Secretary shall also be responsible for timely realisation of the income due from the i'llve.stmentsand its encashment on maturity.
PART VI-MISCELLANEOUS
54. Fines and Penalties.-All the fines and penalties levied under the different provisions of the law"or according to the directives of the State Government, shall immediately on impositions be entered in the register of fines and penalties in form GP-1,2.Similarly recovery of the fines and waiverjwrite-off shall also be accounted for in aforesaid register.
55. Register of Immovable Properties '.-Details of all the immovable properties whether acquired by the panchayat or.transferred to it or vested in panchayat under the provisions of the Act or under any other law, shall be recorded in the Register of immovable properties in form GP-13.
56. Stores and Other Dead Stocks.-The details of all the items of expendable and issuable nature as also dead stock of non consumable nature purchased or acquired foruse ofGram Panchayat shall be recorded in th Register of Dead Stock in Form GP-14. A separate folio shall be opened for each kind of article purchased or acquired by the Gram Panchayat. .
57. Purchase of Stores.-Purchases of all the items of stores and dead stock, shall be made strictly in accordance with the rules made in this regard. . _ 58. Payment for Supply.-As a generC!1rul.e,the paym~nt for supplies
0..-''''' ~. 'shciJrnot be -made liritillhe'"stbtes h~l've'been'received"andverified~'The'---'- --.,.-' Sarpanch and a member of the General Administration Committee should record a certificate on the invoices or bills that the articles detailed therein have been received in good order and accounted for in the stock book. He should also certify that the quantity is correct the quality is good, the rates paid are not in excess of the market rates and th~ suitable note of payments have been recorded against the indents and invoices to prevent double payment.
59. Custody.-The Secretary or any other official of the Gram Panchayat entrusted with custody with custody of stores shall be respon- .--;-----slole--forllie -'saTe '-c-iisfody-of'S-fo-te:'-He--shotild.keep them- in- good-and' -._-------- .! . --- -- efficient condition protecting them from loss, damage and deterioration. I When the stores have become useless or obsolete or rendered surplus and cannot be put to any profitable.use the same should be written off under the orders of the competent authority.
60. Physical Verification. -Physical verification of the items of stores/ dead stock shall be carried out on a pe,riodicbasis and atleast once .in a year by the general administration committee shortages / excess, if any detected on verification shall be recorded irithe registered duly signed and dated by the verifying authority. The reasons for the shortages shall be . investigated and brought to the notice offth~ panchayat for recovery/ appropriate action. , PART VII-MONTHLY AND ANNUAL A~COUNTS
61. Monthly Statement of Receipt & Payments.-At the end of each . month a, Statement of receipts and p~yments shall. be prepared in form (PR)781GRAM PANCHAYATS (ACCOUNTS) RULES, 1999R.6! :d 9 n (- ff 11 o Ir g e e e o n f,. e :d ~e ld to is :1.t le {- >e :d IS .ct is em 1s Jr er e- I- 16 ; .... APPENDIX- (See Rules 3) LIST OF ACCOUNTINGRECORDS ANDSTATEMENTS Form No. Name of Form/Register Rule GP-~5. The balances of all the accounts in the general ledger ~d the closing cash and bank balance in the cash book should also be taken in the statement. The Statement prepared as per rules,.shall be placed before the Gram Panchayat alongwith a report about the income and expenditure of the Gram Panchayat.for the month.
62. Annual Receipt and Payment Account.-At the end of each year. a receipt and payment account shall be prepared in fornl GP-16.
63. Approval of Annual Accounts.-The Secretary of the Panchayat or in his absence. such other persons as may be authorised in this behalf. by the General Administration Committee. shall prepare the Annual Accounts as prescribed in Rule 62 and place before the General Administration COmmittee. for consideration and approval. by 30th day ofApril each year. The Annual Accounts shall be accompanied by Administrative Report on the activities of the Panchayat for the year. The Report shall contain such information .as may be prescribed in this regard.
64. Adoption of Annual Accounts & Annual Report.-The Annual Accounts and the administration report. as approved by the General Administration COmmittee. shall be approved and adopted by the Gram Panchayat and Gram Sabha on or before 15th day of May each year.
65. Submission of Annual Accounts and the report to the Deputy Director Panchayat.-The Annual Accounts together with the administration report duly approved by the Gram Panchayat shall be sent to the Deputy Director Panchayat -of the district on or before 20th day of May each year. -- 66. Repeal and Saving.-All rules corresponding to these rules.inf.::>rce immediately before the commencement ~f these rules are hereby repealeq.
Provided that any order made or action taken under the rules so repealed shall be deemed to have been made or taken under the corresponding provisions of these rules. 9 9 13 14 26 31 36 36 49 .49 53 54 55 56 - 61 62 R.62GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 --Receipt Book- Receipt for Market fee and other sums collected StOck Register of Receipt Books . Cash Book General Ledger Register of Grants Register of Rent. Rates and Taxes Payment Voucher Register of earnest money/deposits etc: "ofForm of Security Bond \ Investment Register ' Register of Fines and Penalties .Register of Immovable -Properties Register of Dead Stocks _ Statement of Receipt & Payments for the Month of Receipt and Payment Account (PR)782 .--GP-l- GP-2 GP-3 GP-4 GP-5 GP-6 .GP:'7 GP-8 GP-9 GP-lO GP-ll GP-12 GP~13 GP-14 GP-15 GP-16 Forms GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)783 FORM NO. GP-l (See Rule 9) "RECEIPT GRAM PANCHAYAT . Receipt No. Date . RECEIVED from Son of/W,' 0.: : ~ resident of a sum of Rs (in words only) through Cash/Cheque/DD No - dated drawn on bank towards :- Secretary/Accountant Sarpanch COUNTERFOIL GRAM PANCHAYAT . Receipt No. Date . RECEIVED from Son ofjW,'o resident of a sum of Rs (in words only) through Cash/Cheque/DD No dated drawn on bank tovlards :- Secretary / Accountant Sarpanch FORM NO. GP-2 (See Rule 9) FORM NO. GP-2 (See Rule 9) COUNTER FOIL -- RECEIPT FOIFMARKETFEEs--&---O"-,-' ---- -.. : - - -RECEIPT-FORMARKETFEES-&----:,---- _...:--:--. -.- SUMS OTHER COLLECTED SUMS OTHER COLLECTED GRAM PANCHAYAT Book GRAM PANCHAYAT Book No Receipt No Date No Receipt Ko Date ........ _ Received from a sum Received from a sum of Rs (in words only) of Rs (in words only) , Seal Signature of the Authorised Person Seal Signature of the Authorised Person __________._._._ . , .FORM NO~GP~3 (See Rule 13) - - . . - --- ., -- -- - - - - -- - - - - STOCl{ REGISTER OF RECEIPT BOOKS , Gram Panchayat ; . Receipts No. of Books PTinted/Purchased e 9 9 3 4 6 1 6 6 9 9 3 i 5 3 1 Date Name of Supplier Money Receipt No. from Money', Receipt No. ; to \ Issues. : Total Money 'Receipt Total No. of - Books. Date to whom issued Signature of Receiving Officer Gram Panchayat.. . GRM! PANCHAYATS (ACCOUNTS) RULES, 1999 Page No ~ . Forms
(6) Bank Remarks FORM NO. GP-4 (SeeRule 14) CASHBOOKS Particulars RECEIPTS - Ledger Cash Page
(3) -(4) (5) RETURNED RECEIPT BOOKS Signature of Sarpanch
(2) Money Receipt Number Date . (1) (PR)784 -Date . PoRM NO. GP-6 (See Rule 31) REGISTER 9FGRANTS GRAM PANCHAYAT : :. YEAR .~ GRANTS RECEIVED FROM .................... FOR : {PURPOSE) .-.j.. ••••••••••••••• '
(a) Total estimated cost of the Scheme - I _Rs . 'I •.
(b) Grant payable by the Government/other sources, towards the scheme Rs .
(c) -Contributions payable by people towards the Scheme-
(i) Cash
(ii) Material (Value) -
(ii) Labour (Value) ---
(d) "pram Panchayat's share of expenditure Rs .
(e) Conditions. if any. attached to the grant.
(8)
(12) Amount -Bank Cr. Page No . Balance
(6)----- (7)- Dr. Credit Rs. Debit Rs. .Particulars PAYMENTS---------------- Ledger Cash Page
(9) (10) (11) Cash Book Folio
(8) Voucher Number Date
(7) Date Par- -ticulars ( 1) FORM NO. GP-5 I (See -Rule 26) GENERAL LEDGER Name of the Account . ... lIS Forms GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)785 Sanction- No. and Date of Amount of Amount of Conbib uti on ing date. of receipt ~f grant received from people authority 3anction of grant received I Cash Value ofgrant material
(1) (2) (3) (4) (5) (6) Expenditure R:marks Amount Sarpanch Nc. and date of voucher
(7) (8) Total value of work certifi - . cate
(9) Initials of the done as per completion
(10) Remarks
(11) 1997- 98 Cash Book Folio Receipts 1996- 97 Amount Date1999- 2000 Tax Payable 1997- 1998- 98 99 1996- 97 Name of House Ownerl Assessee S. No. Notes.-l. Column NO.9 to be filled in case of works only on their completion.
2. The value of Labour donated can be worked out by deducting the total of colunll'
5. 6 and 8 from :he total of column 9.
3. There wi!: be one register for all grants but separate pages will be allottedJor each grant.
4. The total6rants received during a year. as shown in column NO.4 should be equal to the balance of that grants receipt account in the general ledger. Similarly, the total expenditure incorred out of the grant as shown in column No. [8-(5+6») should agree .with the balancf. of the eXpense ..account-of that grants-General Ledger AccounL.- __----..------.. FORM NO. GP-7 (See Rule 34)' REGISTER OF RENT, RATES AND TAXES I .; t . '. OJ (2) (3) (4) (5) . (6) (7) (8) (9) .....:- -_. FORM NO. GP-8 (See Rule 36) PAYMENT VOUCHER GRAM PANCHAYAT ; ;. .i
1. Particulars of Payee \
2. Bill No Dated .' Amount . (Rs in words) .
3. Purpose of payment . SANCTION Recommended ty Sanctioned for Rs . (Rs in words) .. Only). Secretary Sarpanchj Authorised Officer. FORM NO. GP-9 (See Rule 49) REGISTER OF EARNEST MONEY/DEPOSITS ETC. Gram Panchayat.......................... Page No . Depositers name and address " Forms
(15) Remarks
(9) Remarks - Acknowledgement Revenue Stamp
(8) . -Cash Book- - Folio No. Amount , /
(12) . Sarpanch Cash Book. Folio Money Receipt No. & Date
(7) Details of amount deposited PAYMENT AND ACKNOWLEDGEMENT
(11) GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 Release/refund/forfeiture of Security DePosit Reasons for refund/ forfei- . ture '.
(6) Da~e Date Purpose of Period & other Amount of Details & Par- Particulars terms of repay- Security / depo ticulars of security ments refund/ sit to be ob- furnished (other forfeiture tained than cash/ cheque/DD) ( 1) (2) (3) (4) (5) np) .. Date CPR)786 Voucher No. CBF No Date . Dr. A/c Rs : . Cr. .A/ c Rs. .. . Mode of payments CASH/CHEQUE/DD No Date . drawn on Bank for Rs (Rs in words . only). Secretary FORM NO. GP-l(). (See Rule 49) SECURIri,BOND Whereas the Gram Panchayat : j ••••••••••••••••••••.••• has agreed to appoint . me son of ~ resident of in the district of .to be a ~ in the ; Department . . . the preamble should be vaned according to the- . (A)Personal Security (B) Personal Security with sureties. or (C) Sureties only. My giving security for the faithful rms Forms GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)787 ; our giving security .our becoming securities and deligent performance of my duties his duties as . A. B & C are alternative clauses, one of which should be used according to the circumstances- (A) Be it known that, I am held and firmly bound to the said Gram Panchayat in the sum ofRs to be paid to the said Gram Panchayat for which payment I bind myself and my heirs, executors and administrators firmly by these present and to further accrue. which payment I hereby (mortgage or by way of mortgage) Upto the said Gram Panchayat a8 set out in the schedule hereto attached. (B), Be it known that we (A.B. C. D. & E. F) are held and firmly bound to the said Gram Panchayat in the sum ofRs to be paid to the said Gram Panchayat for which payment we bind ourselves jointly and severally and our heirs, executors, and administrators firmly be these presents and to further secure which payment we hereby (mortgage or assign by way of mortgage) upto the said Gram Panchayat ......................... as set out in the Schedule hereto attached. (C) Be it known that we C, D & E. F are held firmly bound to said Gram Panchayat in the sum ofHs to be paid to the said Gram Panchayat for which payment we bind qurselves jointly and severally and our heirs, executors and adm,inistrators firmly by these presents and to further secure~which paynient we hereby (mortgage or assign by way of mortgage) with the said Gram Panchayat as set out in the schedule hereto attached. The condition of the above written., . _ ... 'bond is suehth'at'jf-:"-,-" '::'~,.:.: : ~ ' .. '.':.-'''.o''--'.:~ -:: .. ,-- -- •.. , .-ceo --. , .•.. --'" -----. I shall faithfully and deligently perform (my) (his) (His) duties as a . . and shall from time to time and at all times when required so to do account for, render and deliver to the said Gram Panchayai: or as may be directed by the said Gram Panchayat at all moneys securities for mor.:eyand whatsoever for, or with which (AB/AB maybe accountable or chargeable or which A/AB/AB may receive or be entrusted with and shall not embezzle, withhold. destroy or any injure and such money securities for money and property as aforesaid then the above written. bond shall be void otherwise it shall rema=n in full force. This clause is not to be used whether are no securities. And so that any forgiveness or forbeara:n.ce on the part of the satd Gram. Panchayat ., __.. ._. . ...t.9~m.:<1s..l\l3. in respecLof his. fanur~--to-perform-hisdutiesor otherwise-simply-With llie ._. . condition of this bond shall not in any way exonerate the said or . - admin1stra~or or the propertY hereby mortgaged from liability under the above written.. bond. . . . Si~ed by the above (names) in the presence of two witnesses.
1. Witness ; .
2. Witness . --:: '. FORM NO. GP-ll \ (SeeR~le 53) .. INVESTMENT REGISTFR '. . Gram Panchayat ; '. .' Page No .- '. Particulars of Investment .made S. No. Date •.. C.B. Folio No. .Particulars of Investment Distinctive No.
(1) (2) (3) (4) (5) l Detailed of Waiver/write-off Signature of Remarks Authority Reasons -- Amount-----. ~l!I'Pa!1~h .__. ._ waived/write-off FORM NO. GP-12 (See Rule 54) REGISTER OF FINES AND PENALTIES Gram Panchayat Page No . S. No. Name & Par- Date of Amount Details of RecoveryAddress ticulars imposi- ---M.R.-. ---C;B.---_-Amount- - -- ,- of the Ac- -.- offine' tlon. - . cused No. & Folio / Date
(1) (2) (3) (4) (5) (6) (7) (8)
(13) Signature of Sarpanch
(16) ...................................
(15)
(12) Remarks (II)
(14) Amount realised
(13)
(10) C.B. Folio Details of Disinvestment/Encashment FORM Nq. GP-13 (See Rule 55) REGISTER OF IMMOVABLE PROPERTY I GRAM PANCHAYAT . Name ofAsset Name of village or Town where the property is .situated. Description. situation and boundaries of the _ : .property. Settlement NO./Khasra NO./House No. etc. in . Nazul register/land records.
(12) Date
(9)
1.
2.
3.
4. (PR)788 GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 .Forms Amount in- Rate of in- Signature Income from Investment vested terest and ofSar- Date C.B. Folio Amount. details of panch receivedMaturity
(6) (7) (8) (9) (10) (11) TIS Forms Gi?AM PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)789 Area. Date of acquisition/transfer /Date of commencemeLt and completion in case of building. TotElC)st of acquisition/construction (including add.ti<Ds). . . ,. Signature of Sarpanch
(6) Funding agency if any
(5) . . . . Cumulative
(3) Amount
(2) Ledger Folio No. (1: Year
7.
5.
6. f .
8. Detail~ of use of property.
9. Terms and conditions. if leased.
10. Present market value. Year Value Remarks . . . . . . Signature of Sarpanch
1.
2.
3.
4.
5. . . . . . . Cash Book Signature of Folio No. Sarpanch VaLle 3.nddescription of the remaining property. .. . _ _ ___ . __F_ORM.NO.~_G..P~JL . .._:.. _ (See Rule 56) REGISTER OF DEAD STOCK
12. .11.-----; 'Det.:til~of sale.or.transfer ofproperty_-und~r=--S.e_c<-.o'~.;•••••.•••.-••-••-.~~.•,•.:.,'-=-'_..-_.----- tion 65 . .(i) No. and date of Government's sanction order .
(il) Name of Purchaser/Transferee.
(iii) Consideration of Sale/Transfer.
(iv) Receipt of Sale Value. M.F:. No. Date Amollnt ..'t = . Gram Parchayat . Name ofArticle ~ . RECEI~ ',i
(4) \ (5) Date
(1) Auth.)rity for purchase
(2) Source from which received
(3) Voucher No. and date No. of Article Identification marks. 16) •
(5) Credit
(9)
(4) Balance on the last day of the preceding month - Debit Credit
(8) Cumulative Balance at the end of the month Debit
(3) Name of Amount Credit
(7)
(2) Ledger Folio Transaction during the month (I) Debit
(6) S. No. -----------------------------::-_---- Note.-To donated or contributed material should also be shown in this 1Igister and in that case the name of the donor and the purpose should be shown in Column (3). FORM NO. GP-15 (See Rule 61) STATEMENT OF RECEIPT AND PAYMENT FOR THE :rvrONTH OF . Gram Panchayat . - . - ---. _.- -'--..- {Amount in Rs.....• ::.';'.;;;;;;.;;_.::..j .__ _ "'! \ Note.-l. The balance of all the accounts (except cash and Bank balances) for the period. for which the Trial Balance is prepared. shall be taken directly from the GeneralLedger.
2. The closing Cash and Bank balances to the sho~ in Column No. 4cmd 8 shall be the balance in the Cash and Bank column of the Cash Book respectively for the day for which the trial balance is prepared. The closing cash and bank balances of the preceeding month as shown in column NO.4 shall also be shown in column No.7. - ------:.--...::-- ---~-------------------------------- (PR)790 GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 Forms Rate per Cost includ- Initials of Date How dis- Authorityunit ing inciden- Sarpanch - posedtal charges
(8) ;
(9) (IO) (II) (I2)
(7) I' ! No. of Af- Amount realised and Balance Initial of Remarkstides date of credit into the Sarp an chPanchayat fund (I3) (I4) (I5) (I6) (l7) " \. "./ \ J
(6) (PR)791 Amount
(5) Closing balarr.e of cash in hand .' ";': 31st Marc..'"1.... Closing balance as an 31st March .... Total : ---- Sarpancr. I I
12. - - . .- .. -- -_ ... -----_ ... - --:;---= --~:-:---:-_._--::----, -. _.- ---.",: - ... - . - _ .._-- --.-
(3) Total : - - - -- ---- ..i". :--- - - _. '. - -- .;....;- -:':'-. GRAM PANCHAYATS (ACCOUNTS) RULES, 1999 Secretary Opening balance of cash in hand as on 1st A.pril.... ' Opening Bank balance, as crt 1st AptiL ...
(1)
1. Forms FORM NO. GP-16 (See .Rule 62) RECEIPT AND PAYMENT ACCOUNT FOR THE PERIOD ST APRIL TO 31ST MARCIJ , _ Gram Pancp"at ' PJlgeNo•................. I S. No. Ret:etl1~ Amount S. Payment No.
(4)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
Note.- , 11) The net amount of receipts and payments during the year shall be taken directly from the General'Ledger. 12) The grand totals of both the sides must tally.
2. a.
4. i 5.
6.
7.
8. l 00000001 00000002 00000003 00000004 00000005 00000006 00000007 00000008 00000009 00000010 00000011 00000012 00000013 00000014 00000015 00000016 00000017 00000018 00000019 00000020