ZILA PANCHAYATS (ACCOUNTS) RUL~S; 1999 (PR)661
SCHEDULE-V _ . ':'. [See Rule-3 (b) & 17J: ---,;--------------------'---------- MADHYA PRADESH ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 CONTENTS S. Nc. Name of Panchayat
(1) (2) L. Zila Panchayat
2. Zila Panchayat Narr_eof Service-arid Post - ~
(3) Mahila Avam Bat Vikas Karmi - MahLa Avam Bal Vika&Sangthak Appo.inting AuLl-Jority
(4) Clief Executive Officer with the prior approval of General Administrati.)n committee of the Z:Ja Panchayat. Chief Executive Officer with the prior approval of General Administration Committee of the ZHaPanchayat. -:M:-_ :_ .;: ._ •... ._. ._ 1 1- .1....Sh9rt Title::. < __
2. Defmitions
3. Accounting Books and records ,
4. Method of maintaining accounting records
5. Corrections and Alterations
6. Waivers/write-off
7. Validity of Sanction
8. Control of Expenditure.
9. Receipt of money
10. Receipt Book ------ rL Cash Book - _.-- _.. -- --- -.- .. -
12. Accounting of receipts ar..;.dpayment
13. Accounting of deductions and adjustments
14. Correction for wrong classification
15. Closing of Cash Book
16. Cashier and his Responsibilities
17. Dual control of cash
18. Verification of cash
19. Cash retention Limit
20. Withdrawal of Funds \!
21. Accounting of Bank Transactions 1
22. Custody of Cheque Books
23. Deposits in Bank
24. Cancellation of cheques.
25. Reconciliation of Bank Accounts
26. - Closing Bank Balance Centificate
27. General Ledger - - - - - - -- - --- --- " ..- .._---- ---:;------------
28. Budgetory Provisions and Budget Code
29. Opening Balance to brought forward
30. Posting in Ledger
31. Balancing of the Ledger'
32. Accounting of Grants
33. Specific purpose grants
34. Departmentwise Grants Register
35.' Distribution ofGrant to Panchayat
36. Lapsing of Grant. .'
37. Rent, Rates and Taxes .
38. Demand, Collection, Remission and Balances.Register
39. Sanction of Expenditure and Payment of Claims and Adjustments
40. Sanction for Payments
41. Vouchers to be signed and numbered
42. Documents Supporting Vouchers
43. Payees acknowledgement.
44. Destruction ofVouthers
45. Pay Bills
46. Increment certificate
47. Deductions from pay
48. Postage Register
49. Security Deposits fromEmployees
50. erification of Securities - - - - - - - - -- - .. - _. . . - - -- - - ... "-- -.-.
51. Advances to StaffAgainst Expenditure
52. RecoveryofAdvance
53. Register of Loans and Advances
54. Management of Surplus Founds
55. Fines and Penalties
56. Register of Immovableproperties
57. Vehicle Register
58. Stores and Other Dead Stocks
59. Purchase of Stores 60~---Clistotly-- --- ------ --
61. Physical Verification
62. Trial Balance
63. Monthly Statement ofReceipts and Disbursements
64. Annual Receipt and Payment
65. Income and Expenditure Account
66. Balance Sheet
67. Approval ofAnnual Accounts
68. Adoption ofAnnual Accounts anq Annual Repo'rt
69. Submission of Annual Accounts and the Report to the State Government
70.. Repeal and Saving Appendix Forms , j , I
(l)Rl662 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 I .f 'J R.6 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)66~ MADHYA PRADESH ZILA PANCHAYAT8 (ACCOUNTS) RULES, 1999 I- No. F-1-50 (4)-(i)-95-XXII-P.-2, dated 7.7.1999, Published in M.P. Rajpatra .(Ext.ordy.) dated 7.7.1999,P. 1034 (33).-In exercise of the powers conferred by the. sub.-section (1) of Section 95 read with sub-section (3) of Section 73 of the Madhya Pradesh Panchayat Raj Adhiniyarn, 1993 (No.1 of 1994), the State Government hereby makes the following rules the same haVing been previously published as required by sub-section (3) of Section 95 of the said Act, namely:- .
PART 1- PRELIMINARY
1. Short title.-These rules may be called the Madhya Pradesh Zila Panchayats (Accounts) Rules, 1999. .
2. Definitions.-In these rules, ..lnless the context otherwise requires,-
(a) "Act"means the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No.1 of 1994);-
(b) "Year"means the financial year commecing on the first day ofApril and ending on 31st day ofMarch next year;
(c) "Form" means a form appended to these rules;
(d) "President and Vice-President" mean.s the President and Vice- President of a Zila Panchayat;
(e)Chief Executive Officer"means the Chief Executive Officer of a Zila ,-.Panchayat; ...~,---",~~'~-~-_'-'.---'''''''''<'- .... _- .---: ....• .:.-.--.------- •....--- •... ;----- -_.
(f) "Section to means a section of the Act.
PART II - GENERAL
3. Accounting Books and records.-Every Zila Panchayat shall maintain the Accounts of all its receipts and expenditure in the manner prescribed in these rules and in the books and Forms as specified iIi the appendix to these rules~ . . .
4. Method of maintaining accounting records.-The account'books and registers' shall be bound and pages serially numbered before being ------~-brought intotise;The Chief Executive Officer or Officer noininated-by-him - ---- ..-..-- for this purpose shall authenticate and certify on the first page of each book the number of pages contained therein.' ; .
5. Corrections and Alterations.-Corrections and alterations in the accouting records shall be neatly made in red ink and attested by the . " person making the corrections and alterations. Erasures or overwritings shall not be permitted in accounting statements, vouchers or accounts of any description. Corrections shall be mqde' only by a person who is incharge of the register.
6. Waiver$/write-off.~No amount due tOfl Zila Panchayat shall beleft outstanding Vvithoutsufficient 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 demand or .write-off. Similarly, where any property or stock is to be adjusted or to be write-off prior permission of the competent authority shall be obtained.
7. Validity of Sanction.-Sanction ~f 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 (PR)664 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 R.I0 provision of funds from year to year, if the term exceedes one year in any - partiCular case ..
8. Control of Expenditure.-The Chief El!ccutive Officer shall ensure that the total expenditure is within the sanctioned budget limits and the incurred expenditure are in the best interest and purposes of the Zila Panchayat. In order to exercise proper control, l!e must be closely acquainted with the progress of expenditure, commitments and liabilities incurred but not paid.
PART III - ACCOUNTING PROCEDURE AND RECORDS '. .' . . .
9. Receipt ofmoney.-(l) A receipt in Form No. ZP-l shall be given for all the money received by the Zila Panchayat. The receipt shall be signed by the Chief Executive Officer or such other officers may be authorised by him.
(2)When money is received by cheque, demand draft or other money instruments, only a letter acknowledging the receipt of cheque, demand draft etc. shall be issued to the person concerned. Final receipt may however be issued, if demanded, on realisation of cheque, draft- etc. No receipt need be issued in respect of receipt of funds by the Panchayat through direct bank transfer.
10.Receipt Book.-(l) All the receipt 1:moksand the receipts contained therein shall be pre-printed in serially numbered and bound in volumes containing 100 receipts in duplicate. The counter foils of the first and last receipt shall be verified and certified by the Chief Executive Officer or such . other officer as may be authorised by him in .this Tegard. - . -.-. , -
(2)The blank and used receipt books must be kept under the lock i.lI1d key in the personal custody of the Chief Executive Officer or such other officer as may be authorised by him. . . :.). . (3) before a receipt book is brought into use, the number of receipts contained therein shall be counted. The receipt of the purchased/Printed receipt books shall verified by the Chief Executive Officer and details of receipt entered, in the stock register of Receipt books shall be inForm No. ZP-2. Similarly on issue of receipt books the details of issues shall be recor<i~(!J!:U:h~._~toc~_re@st_er.____ - ______ _ _ .
11. Cash Book. -T4e cash book shall be in a bounded register in.Form - N.o.ZP-3. Each page of the cash book shall be numbered serially and a certificate regarding number of pages contained therein shall be recorded on the first page of 1;liecash book and signed by the Chief Executive Officer or Officer nominat~d by him. . .
12. Accounting of receipts and payments.-All the receipts either by way of Cash/Cheque/Demand Draft/¥ohey orders etc .. or .adjustments. will be entered on the receipt side of the cash book. In the same way, the payments mape in Cash or by Cheque/qemand Draft and by way of adjustments shall be recorded on payment side. of the Cash Book~The accounting head of all receip~s and payments shall be written first in particulars column in Red Ink and underlined. The details of receipts/payments shall be recorded there .under in Blue Black Ink.
13. Accounting of deduction and adjustments.-Where any deduction is made from payment, whether on account.of salaries or expenses or advances, the net amount paid in cash/cheque shall be 'entered on the payment side of the Cash Book. The amount deducted/adjusted shall be , . R.21 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999' (PR)665 shown as received in column No. (81and the same amount shall be shown under column No. (16) of Cash Book in Form No. ZP-3 under the appropriate accounting head. ; .' ..
14. Correction for wrong classification.- Where any payment is wrongly debited or receipt is wrongly credited in incorrect account or for incorrect amount the appropriatE}' correction shall be made through adjustment columns of the cash book.
15. Closing of Cash Book.-At the end of each day on which any money transaction takes place the cash book shall .be closed and the closing balance signed by Accountant and Chief Executive Officer or such other person as may be authorised by him.
16. Cashier and his Responsibilities.-There shall be a Cashier in each Zila panchayat for all receipts, payments and safe custody of cash. The Chief Executive Officer may assign the responsibilities of Cashier to any other employee, however under no c~rcumstances the Cashier shall have an access or otherwise be responsible for writing the cash book.
17. Dual control of cash. -The cash of the Zila Panchayat shall be kept in the safe custody under double lock arrangement. Key of one lock shall be with Cashier and the key of other lock shall be kept with some other person authorised by the Chief Executive Officer. The cash box shall be opened in the presence of both the custodians of the key. The second set of keys shall be deposited vTiththe treasury.
18. Verification of cash..-At all reasonable intervals but at least once in each month, the cash in hand shalLbe phy~ically .verified_by_the.ChieL .._.__._..._ .. Executive Officer and shall record the fact on the Cash Book.
19. Cash retention Limit.-(l) The maximum cash in hand should not exceed Rs. 10,000/-. All the excess cash must be deposited on the same day or the next day in the bank accounts.
(2) Deposit of Surplus Funds.-Subject to general or special Orders issued by the Government from time to time all the funds of the Panchayat shall be deposited in the Treasurj, Bank(s). or Post-office. The General Administration Committee of the Zila Panchayat shall decide the Treasury, Co-operative Bank, Scheduled Bank or Local Post-:office where the funds ---are-ta-be. kept-; -. -_. __.---'. ..0- __. _.- ~- --. -- --_ .. o ••• - _ ••• 0- - _-_. __ . - ---
20. Withdrawal of Funds.-The amounts from the Bank, Post-office, .Treasury shall be withdraw<:J..lafter due authorisation by the Zila .Panchayat l?y the Chief Executive Officer or the Officer nominated by him for. this purpose.
21. Accounting of Bank Transactions.-Separate accounts shall be maintained in the Bank Register.in respect of each Treasury/Bank/Post office account, in Form ZP-4. .
22. Custody of Cheque Books.-Cheque Books and Pass books shall be kept under the personal custody of the CqlefExecutive Officer or such other officer as may be nominated by him. In!case of loss of cheque book, .it shall be intimated to the concerning Bank/Post office immediately.
23. Deposits in Bank.-Inunediately on receipt of the Cheque/Demand Draft or other instruments shall be deposited on the same day or the next Banking. day in the Bank/Post otTiceaccounts. All pay in slip acknowledging the aep<5sits shall be preserved and kept safely . . 24. Cancellation of cheques.-\Vhen a cheque is required to be cancelled, the cancellation must. be recorded on the counter foil of the cheque (PR)666 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 R.27 and the cheque so cancelled should also be attached. to the counter foil. On cancellation of the cheque a reversal entry shall be made to nullify the effects of the earlier entry. Simi~ar separate entry shall ha,.veto be madeJn the Bank Register also. The same procedure shall be .adopted where the instructions are issued to the Bank for "Stop Payments" of a cheque issued and accounted for in the books by the Zila Panchayat.
25. Reconciliation of Bank Accounts.-(l) The aggregate-balances of Bank Register at any given day must tally with the balance as shown in the Bank column of the cash book for the same day.
(2)A monthly statement of reconciliation of the balances appearing in the Bank Register shall be prepared in the Form ZP-5 each Bank/Post .OfficeAccount.
(3) After preparation of reconciliation statement, necessary adjustment entries shall immediately be made and the discrepancies if any on the part of the bank must be reported immediately to the Bank and got rectified.
26. Closing Bank Balance Certificate.-A certificate must be obtained from the Bank regarding the closing balance as on 30th September and 31st March each year which should be compared with the balances in pass book as on that date and half yearly reconciliation of the Bank account(s). shall be prepared to arrive at the aforesaid balance.
27. General Ledger.-A General Ledger in form ZP-6 be maintained in which all the transactions recorded in the cash-book shall be posted. In addition, to the posting made in the general ledger, the similar entries shan also be made in the Subsidiary Ledger/Register wherever prescribed: - under the rules. Each account shall be assigned a separate folio in the General Ledger. . .
28. Budgetory Provisions and Budget Code.-On each ledger Account along with the accounting head, at the top of the Folio the main and sub-budget head and the budget code should also be given. The amount provided in the budget for the account must be mentioned against the budget head & code.
29. Opening Balances to be brpught forward.-The previous years closing balances, as appee:tringin JJ::!eBalance sheet of the preceding year . shall be brought forward as the openiIlg balances for the ~urreiit year in Red Ink. ..
30. Posting in Ledger.-All the 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 column of the appropriate account in the.General Ledger.
31. Balancing of the Ledger.-General Ledger shall be bcilanceciafter posting of each entry and the monthly ledger balances shall be initiated by the Chief Executive Officer or such other person as may be nominated by him... ...\ .' . ... . 32 .. Accounting of Grants.:-For all the grants received by the. Panchayat a separate grantwise receipt account shall be maintained.in the. General Ledger. Similarly, separate account for the expenditures incurred out of each such grant shall be kepf in the General Ledger under appropriate head. .. . .- . .
33. Specific purposegrants.-(l) The Zila PaIichayat shall keep a separate register of grants in Form Zp-7 of the all the specific purpose 'R. 40 ZILA PANCHAYATS.(.4..CCOUNTS) RULES, 1999 (PR)667 I grants received' from the State Government, Central Government. or any other authority and the expenditure incurred against each such -grant. .
(2)At the end of each month the ind'lvidual accounts of the grant shall be totalled and the monthly and cumulative balance of the grant received and expenditure incurred as shovm in the grant register, shall be com: pared with their respective ledger account b~ances. '-, 34. Departmentwise Grants Register.-A separate register of receipt and utilisation of department-wise grants shall also be maintained in from ZP;..8.Extract from this register should be sent to the concerned department at the end of each quarter.
35. Distribution of grant to panchayat;-A separate Register in Form Zp-g shall be maintained in respect of the grants received by the Zila Panchayat for use of Janpad/Gram Panchayat from the Government Departments, and distribution thereof to the Janpad Panchayat and Gram Panchayats for implementation of each scheme for which grant has been received.
36. Lapsing of Grant.- Unle~s specifically provided othefwise, unspent balances of grants-in-aid g:ven for specific purposes or schemes shall be deenled to have lapsed at the end of the financial year. However, there shall be no need for a physical refund of unspent amounts which will may be adjusted by the concerned authorities in the next year's grant-in aid. . .
37. Rent, Rates and Taxes.-A separate account shall be kept in the Geqeral. Ledg~r__fO~-_-~:H~co~~t~I1K~qf__~?~h_.tJrP-.~oL Rent, _Rates. and __Taxes ._. ... . ., -collected by the Zila-Panchayat. _
38. Demand, Collection, Remission a~d Balances Register.-(l) For rents and taxes collect on annual basis the register of demand, collection, remission and balance shall be kept in Form ZP-IO. Similarly, for rent, rates and taxes leviable on the monthly basis, a separate register shall be kept in Form ZP-ll.
(2) A statement of arrears shall be submitted every quarter to the General Administration Committee explaining the cause of delay against each item after personal verification by the Chief Executive Officer. It shall --o- __ .bethe-duty.oLthe-General-Administration Gommittee to see that no.item----------- is unnecessary kept outstanding for long time.
(3) An agreement or lease-deed shall be executed in all cases where any Panchayat property, movable or immovable is given on lease, hire or .'rent. .
39. Sanction of Expenditure .and Payment of Claims and Adjustments.-No payment in any manner or adjustment of any amount/payable/recoverable by Zila Panchayar. shall be\made or entered in the books of accounts or subsidiary records TMthout the prior sanction of the Chief Executive Officer or Officer nominated by hiIri.!
40. Sanction for Payments.~The proposdl for sanction and payment of all the expenditure and claims shall be prepared and made in Form ZP-12. It should contain clear particulars of the proposed payment and all other relevant informations. The voucher must also indicate the title of the Account(s) to which the proposed paynlent is to be debited. No payment shall be made without sanction of the competent aUthority. All payments . exceeding Rs. 2500/- must be made through an account payee cheque only. . . "
41. Vouchers to be signed and numbered.-Each payment voucher shall be numbered consecutively for.the year, and duly signed by the Accountant/Cashier and/or other authorised officer. - ;
42. Documents Supporting Vouchers.-The bills, cash memos and other documents supporting the payment shall be attached with the voucher. All documents attached with the voucher, must be sealed and written in Red Ink "Paid vide Voucher No.....Dated ....." and signed by the Authorised person to avoid double payment.
43. Payees acknowledgments.-Every voucher shall bear payees receipt. In case of the payment for an amount of RS.500/- and above, a Revenue Stamp of Rupee one shall also be affixed.
44. Destruction ofVouchers.-All the vouchers, bills, cash memo and other documents supporting the payment shall be retained for at least 3 years, after the date of acceptance by the appropriate authority, of the compliance on the audit observations by the Zila Panchayat, pertaining to that period. However,before destruction of any voucher, bills, cash memo -or other document, it must be ensured that the said document is not required or is not disputed or is not likelyto be required in connection with any enquiry, or legal proceedings or recovery.The Chief Executive Officer should certify and authorise the destruction of the voucher in writing.- PREPARATION OF PAY BILLS AND EMPLOYEES RECORD -45. Pay Bills.-A separate register shall be maintained for the monthly salary bills and .arrears bills prepared for the employees -of the Zila 'Pahchayat in Form' ZP-13~'"Every'pai bill'shall.be verified,-.cCertifi_edand_ ,-_... -. passed for payment by the ChiefExecutiye Officeror Officernominated by h~. .
46. Increment certificate.-The bill in which the periodical increment is drawn, an increment certificate shall be attached with the pay bill.
47. Deductions from pay>It shall be the duty of the Chief Executive Officer and the Accountant to ensure and certify that proper deductions on account of Provident Fund, Income Tax, professional and other taxes, and recovery of loan and advances as per the rules have been made. The deductions made from the_salary.Qn~CCOl,lQ.tof Income Tax, professional T, IX etc. shall be remitted to the proper authoritY-witliiii -Tdays -ftom-thedale of drawal of salary.
48. Postage Register.-All stamps purchased shall be properly accounted in the despatch register. The balance of stamps in hand shall be verified on a periodic basis, by the Chief Executive Officer or the Officer nominated by him.
PART IV - SECURITY AND EARNEST MONEY DEPOSITS
49. Security Deposits from Emplpyees.-(l) The cashier or store keeper or any other employee of the Zila ~anchayat who is entrusted with the custody of cash or store shall furnish security of a minimum amount of Rs. 10,000/- or such higher amount as may be fIXedby the Zila. Panchayat.
(2)Modes of Security.-Security to be tak~rI from an employee should be in one of the followingmodes subject to the conditions noted against each, or partly in one and partly in another of these modes-when this is ~peciallypermitted by the officerauthorised to accept"the security :-- (PR)668 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 R.46 R.49 ZILA PANCHAYATS 11\C(,()£INTS) RULES, 1999 (PR)669 From'
(1) Conditions ,.(2)
(a) .Cash
(e) Third Party gurantee
(c) Deposit receipts of .Schedule Banks/ C 0 - 0 per a.t i v e Banks.
(b) Post Office fixed deposit Certificates, National Savings Certificates. Zila Panchayat will not pay any interest on the deposited amount. The certificates should be formally transferred in favour of the Chief Executive Officerwith the 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 in. th.e name of the pledged or, jf it is made out in the name of the pledger, the b.ank should certify on it that the deposit can be withdrawn only on the demand or with the section of the pledgee.
(2)The bank shouldagree 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. . -.:.-. ~._.-.._-J?) TIJ._~_.~~P9s_it9r:_s_t9.!1~~.!I}_\YIiti!!gl1-I}<i~~-'. _ -- .- .. take any risk involvedin the investment.
(4) The re~ponsibilityof the pledgee in connection with the deposit and the interest on it will cease when he issues a final withdrawal order to the depositor - and sent the iriformation to the bank that he has done so.
(d) Fidelity.bonds from A fidelity bond may be' accepted as Insurance Com- Security Insurance from the servant of - --pafiies.----- --- ---- ilie-Pffi:fcliayat - btiC nor from---a--Pnvafe-'.'.- - party. The bond should be in the prescribed form. The Gurantor should not be related to the person on whose behalf the gurantee is being given.The gurantee should also be accompanied with a solvency certificate for anIamount not less than 4 times of the requrrttd amount of security. Conditions.-(1) When an employeehas furnished security in the form of a fidelity bond, the Chief Executive Officer receiving the bond should see that the employee pays the premia necessary to keep at alive on the due dates and continues to do so untill a period of six months has elapsed slllce he vacated his ofllce.
(2)A security deposit takcn from an employee should be retained for at least six months fronl the' date when he vacates his post, but security should be retained permanently or' untill it is certain that there is no e r 1 .- d 3t is 'e h It a further necessary for keeping it.
(3) Without a special order of the Chief Executive Officer no security should be repaid or retransferred to the depositor, or otherwise disposed off, except in accordance with th~ terms of security bond or an agreement.
(4) The Chief executive Officer on returning any security to the depositor should invariably obtain his acknowledgement duly signed and witnessed. When an interest bearing security is refunded or re-transferred, the acknowledgement should set forth full particulars.
(5)All securities including fidelity bonds and security bonds should be kept in the safe custody of the Chief Executive Officer or such other person as may be authorised by him.
(6) The question whether a particular mode of security tendered is or is not satisfactory from the point of view of its acceptance or otherwise if. for Chief Executive Officer to decide at his discretion after examining all, the aspects of the case. -
50. Verification of Securities.-(l) Securities shall be examined and verified by the first April in each year by the Chief Executive Officer and acertificate, to the effect that this has been done, shall be given by the -Verifying Officer against each item in the remarks column of the security register to the kept in Form ZP-15.
(2) Verification of Solvency.-In case where personal security is furnished, the solvency of the security shall be verified before acceptance by the Chief Executiye Officer or the officer nominated by him for this purpose. He shall be responsible for verifying the continued solvency-of the securities once in a-year.,
CHAPTER V - ADVANCES, LOANS AND MANAGEMENT OF SURPLUS FUNDS
51. Advances to Staff Against Expend.iture.-(I) The paym~nt of advances to the President, Vjce-Pre~ident, Members and employees. For travelling or any expenditure shall 110tbe made- without prior sanction of the Chief Executive after due authorisation by the Zila Panchayat. - -(2)No advances shall be madeloany person unless the earlier advances of the same nature,' mad~, if any, has been fullyrecoveredl adjusted. ' - .. ,
52. Recovery of advance~-It will be the responsibility of the person who has taken any advance shall submit a statement of expenditure incurred for the purpose for which the actvancewas taken immediately after-_incurring such expenditure failing whk II t lIl~entire aIllounl of advance ~hould be_ deducted from the next salary or other sums payble to him. , 53. Register of Loans and Advance~. -(1)A separate regist~r of advances '. -and loans beanng interest,' shall be kept'in Form No.ZP- 15. The account of advances/loan not bearing interest shall be kept in form No: ZP-16. - (2) The TotaJ amoun( of outstandihg advances at -any time' '~ust reconcile withconsoHdated account of the relevant loanl.advanc~account in the Generalledger.- Reconciliation of-the General Ledger accqunt With , -the advances register (s) should 'be done on monthly basis. - 54. Management of Surplus FuD.ds~-Alltlwsurplus funds of the,Zila Panchayat, not ihunediately required-may be ihvesled in such Government securities-and,in\mch manner as rimy be directed by the Government. The 'general administration committee shall be authorised to decide the extent and mode of depos~ts. The details of the imvestments made shall be ~ept in (I ! i (PR)670 ZII:A PANCHAYATS (ACCOUNTS) RULES, 1999 R.50 the investment Register in form 1\0. ZP-17. The Chief Executive Officer shall be responsible for the safe custody of the securities, tiWely realisation of the Incpme due from the investments and its encashment on maturity. R. 60 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)671 f r f :> r r1~e _ s '. If a Lt .e It n l _ :- ..
PART VI - MISCELLENOUS
55. Fines and Penalties.-All the fines and penalties levied under the provisions of any law or in accordc..nce with the directions of the government shall, immediately on impositions be entered in the Register of fines and Penalties in form ZP-18. Similarly, recovery of the fines and waiverIwrite-off shall also be accounted for in the aforesaid register.
56. Register of.Immovable Properties.- Details of all the immovable properties whether acquired by the Zila Panchayat or transferred to it or vested in Zila Panchayat under any other law or provisions of the Act shall be recorded in the register of immovable properties in form ZP-19.
57. Vehicle Register.-A separate vehicle register shall be maintained to keep record ofall the expenditures incurred on petrol, oil lubricants and on Repairs & maintenance of each Vehicle belonging to Zila Panchayat.
58. Stores and Other Dead Stocks ..;,The details of all the items of expendible and issuable nature and dead stock of non consumable nature purchased ofacquired for use ofZilaPanchayat shall be recorded in the Stock Register in Form ZP-20Aseparate folioshall be assigned [or,_eachkind of -{lrticlepurchased. or a~quiredby the 2ilaPanchayat:'Separate'Regtsters-shalt ,--'.-... ' ---'-- be maintained for the items ofdead stock and consumable nature.
59. Purchase of Stores.-( 1) Purchase of all the items of stores ~nd dead stock, shall be made strictly in accordance with the rules made in this regard.
(2)The payment for supplies shall'not be made until the. stores have been received and verified. The person authorised bythe Chief Executive officer shall record a certificate on the invoices or biilsthat the articles oetailedtherein llave been received in good orderand"accounted'for in the ' stock book.-He-should also.certify t..lIat-t1).equantity is 'correct~,thequality - ---... --- is good, the rates paid ar~ not in excess of the accepted or market rates and that suitable notes or payments have been reco:rd~dagainst is the iIidents and mvolces to prevent d9ublepayment. ~,.~:.- 60.. Custody.-The employees of the Zila Panchayat entrusted with '. custody of stores shall be responsible for the safe c~stqdy ofstore. He -".should keep them in good and efficient condi1;ionprqtecting them from loss, damage and deterioration. When the' stores have become useless or obsolate or rendered ~urplus and cannot be put-to any profitable use the same should be wrlttep offunder theordets ofJhe competent authority,as per the-:Iules made in this :regard. 'J.-._ ." .... . '. . ';:';'.';'.()l •..Physical Verlfimition.-Physic8.1 verification of all the items of . store,sldead stock shall b~ carried out on a periodic basis and afieast tWice ':~q~.:yearby the General' Administration Committee shoftages/excess" if :,i:\iiy;'deteCtedon verification shall be, recorded in the register duly signed '~l:h(tda~e<;rbythe verifying authority. The reasons for the shortages shallJ~r..,:itlye!)tlgated and orough t to the -notice of the Zila Panchayat for. ,ft~c()verY/approprtate a('lion. (PR)672 ZILAPANCHAYATS (ACCOUNTS) RULES, 1999 R.65 I I . I I '~II' iiii I' , _~I" .' ': 'I I ;
PART VII - MONTHLY AND ANNUAL ACCOUNTS
62. Trial Balance.-At the end of each month a trial balance shall be prepared in From No. ZP-21. The balances 'of all the accounts in the general ledger and the closing cash and bank balance in. the cash book should also be taken in the Trial Balance. The aggregate of debit balances and that of the credit balances must tally.
63. Monthly Statement of Receipts and Disbursements.-At the end of each month a statement shall be prepared in form No. ZP-22 showing the receipts and payments by the Zila Panchayat during the month and the cumulative receipts and payments under each budget head upto the end of the month to which the statement relates. The n10nthly statement of receipts and disbursements shall be placed befor~ the Zila Panchayat along with a report explaining the material variations, if any .. /
64. Annual Receipt and Payment.-At the end of each year, t};te Trial Balance as on 31st ofMarch shall be prepared in Form ZP-21 clTlrl :l r('('('ipt and disbursement account shall be prepared in Form No. ZP-:2J.
65. Income and Expenditure Account.-At the end of each year an account of income and expenditure of the Zila Panchayat for the year shall be prepared in Form No. ZP-24. The Income and expenditure account shall contain all the revenue receipts and expenditures but, the capital receipts and payments such as Grant s. Loans. advances deposits etc. shall not be included. However, the expenclit lire incurred on construction/ acquisition ofAssets shall .. __be.treatcdas revenue expenditure and included in the aforesaid account. .
66. Balance Sheet.-A Balance 'Sheet sh~ll be'pr~p~~e'd- in Form No. ZP-25 showing the floating assets and liabilities of the Zilia Panchayat as on 31 st March each year.
67. Approval of Annual Accounts.-The Chief Executive Officer of the Zila Panchayat or in his absence, such other person as may be authorised in this behalf, by the General Administration Committee, shall prepare the annual accounts as prescribed in rule 14, 65 and 66 and pledged before the General Administration Committee, for consideration and approval, by 30th day o.fMay each year. The annual Accounts shall be accompanied by Administrative Report on tliE adivitles.ofthe-Zila-Panchayat-for.the.year .. _- . - The administration Report shall contain such information as may be prescribed in this regard. ..
68. Adoption of Annual Accounts and Annual Report.-The annual . i\ccounts and the administration report, as approved by the General Administration Committee, shall be approved and adopted at the General body ITIeelingby.the Zila Panchayat on or bef9re15th day of June each year .
69. Submission of Annual Accounts and the Report to the State Govemment.-The annual accounts together with the: administration report duly approved by the Zila Panchayat shall be sent to the Divisional .: commissioner and the District Panchayat Officer on or before 30th day of J~e~~ar. .
70. Repeal and Saving.-All rules correspondillg to these rules in force immediately before the commencement of these rules are hereby repealed:
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 ilrovisions' of these Rules. .,,... )") R 70 ZILA PANCHAYATS (A,CCOUNTS) RULES, 1999 (PR)673 APPENDIX (See Rule 3) LIST OF ACCOUTING RECORDS AND STATEMENTS . Form No. Narne of Form/Register Rules COUN'\ER FOIL . Receipt No ~ Date. ,"~........•.... : : . .RECENED from Son, of/W /0 . Resident of. a sum of Rs : , .. , :' {tnwords ; only Through cash/Cheque/DO No Dated .. : : . drawn on ' E.ank towards . FORM NO. ZP-l . -- - - - ------ _- _ ..- .---- ------------_. - -----_._---------------_. __ ._- ..•. - [See Rule 9 (1)] RECEIPT ZILA.PANCHAYAT _..: : ;..................................•.... H(.('('illt No , : .Dale ; .'- . RECEIVED from : Son of/W /0 ~ . Resident of.. '" : a sum of Rs , , (in words only) Cashier/Accountant. )Chief Executive Officer/ lAuthorised Signatory Receipt Book 9(1) Stock register of Receipt Books 10(3) Cash Book 11 Bank Register 21 Bank Reconciliation Statement 25(2) General ledger 27 Register of specific purpose grants 33(1) Register of grants received and expended 34 Register of grants distributed 35 Register of (Annual) Rent, Rates and Taxes 38(1) Register of (Monthly) Rent, RAtes and taxes 38(1) Payment Vouchers 40 Salary Bill register 45 Register of security obtained fro:n employees 50(1) Register of interest bearing loan3 and Advance 53(1) Register of non-interest bearing loans and Advance 53(1) Investment Register 55 Regi~~~rof l"!nes.ilfld p~.na)tie_s_.__----...,-::..-.-:.-=-.::..; ..c ,_.: _:_.55 .. ,- :_. ._. _ -R~gister of immovable properties --... 56 Stock Register ,58 / Monthly Trial Balance 62 Monthly Receipt and disbursement Account 63 Annual Receipt & payment Account 64 Income and Expenditure Account 65 Balance Sheet 66 ZP- 1 ZP- 2 ZP- 3 ZP- 4 ZP- 5 ZP- 6 ZP- 7 ZP- 8 ZP- 9 ZP-lO ZP-ll ZP-12 ZP-13 ZP-14 ZP-15 ZP-16 ZP-17 ZP-18 -. -'ZP-'19' . ZP-20 ZP-21 ZP-22 ZP-23 ZP-24 ZP-25 )rce led: lIed ling ual Adocly .he ;ed the ore by by :ar. be tall ate ,ion nal yof ~o. as ::'J. (ill be ,all nd ial :pl 1d Jg ld he nt 'at (PR)674 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 Forms ZILAPANCHAYAT Rage . No , . Entered on CasJ:1Book folio No . FORM No. ZP-2 [See Rule 10 (3)] STOCK REGISTER OF RECEIPT BOOKS Cashier / Accountant Chief Executive Officer / Authorised Signatory Date Opening Balance ! , Total No. Money Money Total No. Date. I ; of books Receipt Receipt of Receipts , No. from No. to I I
(1) (2) (3) (4) (5) (6) -' Receipt I I Nanie of No of Books Printeq/Purchased Signature i . Supplier of. Money Total , Total Total No. ... money Receipt Receipt Money of Books Authorised . No, from NO.to Receipts Officer
(7) (8) (9) .
(10) (11) -.(l2r- --._-.- - - - . -~ I, , : ~ .' . Issue .Balance of receipts Books No. of Money Money Tofu! .Signature Remarks Books Receipt Receipt Receipts of [Col. No. From . No. to Authorised 2(+) 11 (-) Offi<;er 151
(20) (21) (22) (23) (24) (25) Date ( 13) To . whom issued
(14) No. of Books is- .sued
(15) Money Receipt No. From
(16) Money Receipt No. To
(17) Total No. Signaof ture of Receipts - Receiv- Ing Of- . . i .--- -----~---ftcer---------j-- ,(18) (19) i ZILA PANCI-lAYAT Page No . ZILA PANCHAYATS (ACCOUNTS) RULES, 1999Fprms FORM No~ZP:-3 (See Rule 11) CASHBOOK Date RECEIPTS MOf!.ey Par- Sub- General Receipt ticulars sidiary Ledger Number Register Folio Folio No. No.
(1) (2) (3) (4) (S) Cash
(6) Bank
(7) (PR)675 Adjustments
(8) Date PAYMENTS Voucher Number Particulars Subsidiary Register Folio No. General Ledger Folio No. Cash Bank Adjustments . -_.
(9) . 1ra) - - - - - - -- - - - -- -=(1"'1)-: c'" (i2f' -,-'0:; (is)'" '---' '(i4j --, -- '-' (isf'-'- -,=''(i5Yc',' .-~'~.,~-'--,,-.c'--'c-_ -,. , ,, FORM'No. ZP-4 (See Rule 21) BANK'RE.GISTER RECEIPTS Drawn Date of Amount Remarks on deposit (Name of Bank) '(5) (6) (7) (8)(4)(3)(2) Receipt Par-'. Cheque I Num- ticulars DD. No. ber
(1) Name oLthe Bank............ Account No : ~...•... _.~--..Page-No ::-._•.._.•.H •••••••• _ .~_~_. __ ._. _ Date I,' 1 .WITHDRAWALS (Cheque Issued) Date Vr.No. Par- Cheque Signature of ArtlO- Balance Reticulars Number Authorised Per- unt with marks . sons Bank
(9) (10) (11 ,
(12) 1.13) -. (1'4) --" (15) (16) (17) . (+) TotalA+B+C . (+) (C) Interest and other amount credited by the Bank but not accounted for in the Cash Book. S.No. Particulars Date of Credit Amount
1.
2.
3. II. LESS (D) Cheques/DO etc, deposited in Bank but not credited till the date oC-, _.-' __c_. . .. .. reconciliation '. . . '. S.No. Date of deposit Particulars .Amount
1.
2.
3. Forms . (-) Authorised Official ............................. Page . Budget Code ; . Budget provision : . FORM No. ZP-6 (See Rule 27) GENERAL LEDGER Accountant ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 FORM ZP-5 [See Rule 25 (2)] BANK RECONCILIATION STATEMENT AS ON ....•... (F) Balance as per Pass Book as on same day as in IA)Rs . (PR)676 . ,.~..{-) (El Bank charges and other amount debited by Bank but not accounted for in the cash book. . S.No. Date of pass book entry Particulars Ainount
1. . ;- .:-;-... _
2.. . 3. Name of the Bank. Account No Amount in Rs .
1. (A) Balance as per General Ledger as on . Add: (B) Cheques issued but not presented for payment (as on the date of reconcilia tion) S.No. Cheque No. To whom issued Amount
1.
2.
3. Name of the Account :. II I j, 'i~ I, . ZILA PANCHAYAT yEAR . GRANTS RECEIVED FROM....... FOR . ................................................ .PURPOSE .
(a) Total estimated cost of the Schewe Rs .
(b) Gran: payble by the Government/other sources, towards the scheme Rs .
(c) Contributions payable by people towards the Scheme .
(i) Cash
(ii) Material (Value)
(iii) Labour rfalue)
(d) Zila Panchayat's share of e~enditure Rs .
(c) Conditi(~ms. if Any. attac~e~ t.o the grant. FORM No. ZP-7 [See Rule 33 (1)] REGISTER OF SPECIFIC PURPOSE GRANTS .e lS Forms z~rLA PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)677 Date Par- Cash Debit Credit Dr. Balance ticulars Book Rs. Rs. Dr./Cr. AInountFolio
(1) (2) (3) .(4) (5) (6) (7) (8) Sanctioning authority No. and date of sanction of grant Date of receipt of grant Amount of grant received ... _..... _. - -- - - -_. -- .-- - -_. - --_.- Amount of Contribution received from people Cash Value of No. And Material. Date
(1) (2) (3) (4) (5) (6) . (7) the '..... :,. Amount
(8) Total value of work done as per completion certificate
(9) Initials of the authorlsed .official
(10) . Remarks
(11) Note:-l. Cloumn. NO.9 to be filled in case ofwor~s only on their completion. . 2. The value .Jf labour donated can be worked ou~by deducting the total of clounui' ..
5.6 and 8 from the total of column. 9.
3. There will be one register for all grants but separate pages will be allotted for each grant. . 4. The total g:-ants received during a year. as shown in column NO.4 sh.ould be equal to the balance of that grants receipts account in the general ledger. Similarly. the total expenditure incurred out of the grant as shown in column No. [8-5+6] should agree with the balance of the expense account of the grants General Ledger Account. FORM No. ZP-8 [See Rule 34) REGISTER OF GRANT RECEIVED AND EXPENDITURE INCURRED THERE AGAINST Grant Total Expendi- Expendi- Total ex- Balancereceived grants ture upto ture penditure (7-10)During the (5+6) the end of during the incurredmonth the pre- month (8+9) vious
(6) (7) (8 (9) (10) (11) FORM No. Zp-g- (See Rule 35) REGISTER IF GRANTS RECEIVED AND DISTRIBUTED Name of Zila Panchayat: (1) . Department and sanction order No. (2) . Purpose of Grants: (3) : . Amount of grant received 1st installment Rs ; . lInd installment Rs . Total_ _ Forms
(7) Initials Total grant received upto the previous month
(5)
(6) IIIrd Amount Yr. No. payable & date
(13) (14) For the year .
(4) Conditions if any,-attached to the grant
(5)
(12) Initials ',f
(4) 1st installment Yr. No. Amount Balance & date paid payable
(3) Purpose of grants
(3) Amount payable
(2) No. and date of sanction ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 lInd installment Yr. No. Amount Balance & date paid payable
(9) (10) (11)
(1) Serial No.
(1) S.No.- Name of Zila Panchaya t
(2) (PR)678 Name ofZila Panchayat.. . Departrnent. . Amount- -payable
(8) s Forms ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)679 installment IVth Installment Amount Balance Initials Amount Vr. No. Amount Balance Initials •• paid payable payable & date paid payable
(15) (16) (17) (I8) (19) (20) (21) (22) Total amount payable during the year (3+8+ 13+18)
(23) Total and during the year (5+10+15+20)
(24) Balance payable (6+11+16+21)
(25) Initials
(26) Remarks
(27) [See Rule 38 (I)] Note.-Separate pages to be allotted for grant-in-aid of different department. FORM No. ZP-IO
(6) Total Recoverable
(5) Address:
(4) - - -.•..- ."- -.. -- . -~_._._--_ ..~. :.'-:--'--' _._--- ~.' -_. ;-.---_. __ ._-_ .. ---- Lev,iedduring the year Period Amount
(3)(2) Opening Balance . Year Amount
(1) Date. Page No . REGISTER OF (A..l\.~1lJAL) RENT RATES AND TAY£S Name of Assesses: _ . . . -.:..~~:::.~..~~~.-, :.::TaxlRen[iRate. - -- Recovery during the year - M.R. No. & . Amount DC Tax --Balanc'c Recovera hlc--------..:- ------ Fines Total
(7) (8) (9) (10) (11) Note.-l At the end of every year the accOl:t,ntbe balanced and the outstanding amount as on 31st Match of the year should be brought forward as the opening balance for succeeding financial year., i . l.
2. The penalties/Interest chargeable shall also be included in the Tax levied column. . FORM No. ZP-ll [See Rule 38 (I)) REGISTER OF (MONTHLY). RENT RATES AND TAXES. \;IIIlC of Assesses: Address: Year Opening Balance Levied during the month Month Amount Month Bill No. Due Due,. Date Amount
(1) (2) (3) . (4) (5) (6) (7) (PR)680 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 Forms , I Total Balance Signa- RemarksI! Sur- Recovery charge Amount .. overable ture i 1 M.R. the endAmount of theNo. & MonthI Date : I (8) (9) (10) (11) (12) (13) (14) N.ote.-l. At the end 'of every year the account be balanced and the outstanding amount as on 31st March of the year should be brought forward as the opening balance for succeeding financial year.
2. The penalties/Interest chargeable. shall also be included in the Tax levied column. .i Chief Executive ......... ::.....•.•......... :. FORM No. ZP-12 (See RUle 40) .. pAYMENT VOUCHER.. . Accountant. . ;;.: Officer/Au thorised Officer. t ZILA PANCHAYAT ; .
1. Particulars of Payee ; .
2. Bill No..~................... Dated ; : Amount. ..~ :: :•... (RS. in words ... ) .. . i
3. Purpose of payment , :.,.....•...... •...................................... ...•..... I ............................................. ~ '................................................................. l' ~~A_g_a_in_s_t_o_r_d_er_._N_O_;._.._.._:._.._.._~_..~~D_a_l_ed_._.._.._.._.._.._~_.._:._~_.._.._.._:._..._..-'~~~~~~.~- ..~~._- I__ SANCTION Recommended by Sanctioned For Rs.......... I . (RS. In words : Only . PAYMENT AND ACKNOWLEDGMENT' . .' / :" '.~....:-..>; ~'.1 :'::', •Voucher No. CBF No..................... i. Date.:~.; . Dr............ A/C RS : . Cr................. A/C Rs . Mode' of payments CASI-I/CHEQUE/DD NO :~.. 6~t~: : . drawn on ~..Bank for Rs :.•............... (RS. in words ~ . .................. only). . . . Cashier Accountant", Acknowledgement , i I , I I I , ', Revenue Stamp ; Forms ZILA PANCHAYATS (/lCCOUNTS) RULES, 1999 FORM ZP-13 (See Rule 45) SALARY BILL REGISTER (PR)681 ~ILA PANCHA'!AT . No. Page No . S. No.
(1) Name of the Employee
(2) CPF No.
(3) A/C
(4) Designation
(5) .. Pay and Allowances ,_J Pay DA/IR '. HRA CCA Allowan- Al- Others Gross ces .'. 10wance allowan- Emoluces'. ments
(6) - (7) (8) (9) (10) (11) (12) (13) - - •.. -," ... " , ---- - - - -------_.--.---- - Deductions Income HR CPF FPF GIS Festival' Grain Ad- Cycle Ad-. Tax Advance vance vance .. : .. (14) (15 (16) (17) (18) (19) . (20) (21) Deductions Signa- 'Scooter-- Build- -Other Total of-- -.-Net- . __ture.()f .' Ad- ingAd- deduc- deduc- Amount Emvance vance . tions tions payable ployee
(22) (23) (24) (25). (26) (27) Date of :.... Cash:' .. ';.. . ;':".,". _P_ay_~. ~BQQk~~~i2~~._._ ment ':.l"0110'" ~.No •. -c....,.. . "
(28) . (29) (Rs. in words : ;..) (Rs. in words ;..~~.) (Rs. in words ~.. ;.: ..) Certified that:
1. .Attendance has been verified from the rec~rds and' gross and riot amount payable to tl,le employees is admissible to them as per rules.
2. All Service Books have been fully written up-to-date. '" ..
3. Proper deduction have been Dade as per Mes . . Sanctioned for payment: Net Amount Rs . Deductio~ Rs : . Gross Amount Rs . ............•............. .Perma:1eht by O'Ticer Verified by Accountant Chief Executive Da te . (PR)682 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 Forms II • I FORM No. ZP-14 [See Rule 50 (1)) REGISTER OF ~ECURITY OBTAINED FROM EMPLOYEES ZILA PANCHAyAT .
1. Name. Father's name, permanent address and present address .
2. Designation and date -of appointment to the post .
3. Amount of Security and Authority .
4. Date of Security Bond. .. .
5. Date of vacation of office . 1\ Date Deposits with Panchayat Par- Signature Date of Source Amount Total ticulars of of person verificaand mode Amount security in whose tion and of Deposit trans- custody signattire ferred give security of full details kept Secretary/ Authorised Officer
(1) (2) (3) (4) (5) (6) (7) IRelease/Refund of Security Remarks \t i Date Reason for Signature Mode of Acknow- Ci - - - .- -refund/. .of officer -- - - -refund - -- ledgement "Of ..- - - - - - - .- . \.I' release sanctioning the employees! : release/ receiving the !refund refund
(8) (9) (10) (11) (12) (13) I I ij J FORM No. ZP-15 [See Rule 53 (1)) HE(~.ISTEROF INTEREST-BEARING LOANS &ADVANCES--- ZIL:\ l.i\NCHAyAT .
(1) Advance/Loan/ Account of
(2) Designation/Particulars Status (In case of Employees)
(3) Permanent status/Temporary/on Deputation
(4) Rate of Interest
(5) Terms of repayment
(6) .Security obtained, if any ADVANCES MADE Page No . ,I ;1 j 1 .-'1 Date
(1) purpose
(2) Cash Book Folio No.
(3) Amount
(4) Date
(5) ADVANCES Details of payment
(6) Cash Book Folio No.
(7) Signature of Authorised Officer
(10) ____Amount.{Dr.) _
(4)
(9) Balance outstanding
(8) ADVANCE MADE CashBook Folio No_.__
(3)
(7) _ Purpose
(2)
(6). (5) ADVAI\CES RECOVERED/ADJUSTED \ Date Particulars Cash Book Amount(Gr.) Folio No. FORM No. ZP-16 [See Rules 53 (1)] .. [Ia:e RECOVERED) Total Signa- Re- Projects lunount Recovery Balance out- ture of marks stand- Authoriseof inter- as shown Out- ings d Officerest due in Col. No. standing (11+17) 9 (l4) (15) (16 (17) (18) (19) (20) REGISTER OF NON-INTEREST BEARING LOANS & AnV ANCES .0 •• :'-:- "ZILA-P~CHAYAT ... ~.-.~~:.~.:.~..-..~.-.:.--:.- - .. _-- -- - - _. - - -- .. -
(1) Advance/Loan/Accouti.t of
(2) Designation/Particulars Status (In case of Employees). (.3) Permanent/Temporary / on Deputation
(4) Terms of repayment (.5) Security '. s -Forms ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)6E3 RECOVERED Balance INTEREST (DUE & Amount(Rs.) out~ Period No. of---; standing Pri~dpal Interest Total Principal From To days (8~ (9) (10) (11 (12) (13) (PR)684 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 Forms II . FORM No. ZP-17 [See Rule 54) INVESTMENT REGISTER ZILA PANCHAyAT . Page No . ;.. S. PARfICULARS OF INVESTMENT MADE Signa-No. Date C.B. Par- Distinc- Amount Rate of ture of Folio ticulars tive No. Invested interest Authorised No. of Invest- details of Officer ment Maturity (I) (2) (3) (4) (5) (6) (7) (8) INCOME FROM INVEST- MENTS Date C.B. Amount Folio received DETAILS OF DISINVEST- MENT /ENCASHMENT Date C.B. Amount Re- Folio realised marks Signature of Authorised Officer Remarks \ I
(9) (10) (11) (12) (13) (14) (15) (16) (17) FORM No. ZP-18 [See Rule 55] REGISTER OF FINES AND PENALTIES ZILA PANCHAYAT . Page No . '-S.No. -----Name &- Address of the Accused' Pat.:. '-- - -Date ticulars of imof fine position Amount of fine Details of Recovery M.R. . C.B. Amount No. & Folio date
(1) (2) (3) (4) (5) (6) (7) (8) Detailed of waiver/write off Authority Reasons . Amount waived/write off Signature of AuthOrised person' Remarks
(9) (10) (11) (12) (13) Forms ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)685 FORM No. ZP-19 I (See Rule 56) .[REGISTER OF IM..'IOVABLE PROPERTY] - --- ----- - -~_. - -:- ..--- _.".- :- , -,'FOHM ZP-20
5.
6.
7. ZILAPANCHAYAT...............................................................................•............ : .
1. Serial No. . .
2. Name of village or town in which property is situated .
3. Description situation and boundaries of the property .
4. Settlement number or number in the Nazul Register . in Land Record Department (in case of land.) Area in hectares Valuation Number and date of Govemmer:t order transfering the . management to the Panchayat
8. Description of the property held : '(1) Under direct acquiring:
(1) Date of acquiring
(il) No. and date of order authorising
(2) Received in donation:
(1) The name of the donar
(il) The approximate value . J:?) _P.~t:<;1:l~~~_~'~-o-c_~n~.~ct~d.:._ . _ ,(1) Dat~ of purchase or sanction of construction
(il) Value of the property
9. Name of the tenant ofleasee if any. and term of lease. .. .
10. Date of termination of lease
11. Rent per annum
1.2., Method of final disposal of property with number and . date of government order sanctioning sale. etc. name of purchaser. i.fany. and amount for which sold. 13:-- -Whether registration-- has been done. if yes. - give -------;:.-:::;;.-;.::;::;;;:.;;:.:.:.:-;-- registratiqn number and date; etc.
14. Signature of the Chief Executive OOker of
15. Remarks" ,..{..•.- .', . .''= .i_." •. ~. . " " I.~'I' (hlle 581 .. , .,' ",. Stock Register' ZILA PANCHAYAT .. :•........................................... : :...•........................................... NAMEOF ARTICLE 4 .- ,. ,.,Dat<- AuthorttY' RECEIPTS Rate ' Costin'. -'. for pur- S V 1 No. Ar- Iden- per unit eluding chase ource oue ler incidenfrom No. and tides tifica- tal charwhich date tion received Mark ges ( 1) , (2) , (3) (4) (5) (6) (7) (8) -~ .' . _. - ~ Forms
(9)(8) Cumulative Balance at the end of the month
(7)(6) Transactions during the month
(5)(4) Balance on the last day of the Preceeding month Debit -Credit" Debit 'Credi{Oebk Credit
(3) ZILA PA.7\fCHAYATS (ACCOUNTS) RULES, 1999
(2) Ini- Date How Auth- No. of Amount Ba- Ini- Re-tials dis- ority Ar- realised lance tials marksof posed tides and;jate ofAutho- of of credit Authorirised into the sed of-officer Panchayat flcer Fund
(9) (10) (ll) (12) (13) (14) (15) (16) (17)
(1) S.No. Ledger' Name ," Folio of Account (PR)686 NOTE: The donated or contributed material should also be shown in this register and in that case the name of the donar and the purpose should be shown in column. '(3). FORM No. ZP-21 [See Rule 62J MONTHLYTRMLBALANCE ZILAPANCHAYAT " . TRIALBALANCEAS ON . I Ii II I i I I I l I I j I II ! I , I I
(6) Remarks
(5) Budgeted receipts for the year ',i Total receipts upto ...
(4)(3) During the month ......................... ZILA PANCIIAYAT
(2) Upto the endofprevious month FORM No. ZP-22 [See Rule 63] MONTHLY RECEIPT AND DISBURSEMENT ACCOUNT OF•.•••• Note :(1) 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 general Ledger.
(2) The closing Cash and Bank balances to be shown in Column NO.4 and 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 dosIng cash and bank balances of the proceeding month as shown in column No. 4 shall also be shown in column NO.7. ' FOH TIlE MONTH OF . RECEIPTS Particulars
(1) I. INCOME
1. II '.' ji,.."'"II ' Forms ZJL4. PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)687
2.
3.
4. Total 'J\.' •.•.•.•...........••.......................•............... II. LoANS & REPAYMENTS RECEIVED
1.
2.
3.
4. Total 'B' , . Grand Total : . of receipt (A+B) DISBURSEl\'IENT Particulars Upto the endof previous month During the month Total Payments upto ... Budgeted Provision for the year Remarks - - - - - - -.- .'. - • « - • - - - - - - _. • • - - •
(6)(5) ,,
(4)(3)(1) (2) ExPENDITURE .1....._._._._.
2.
3.
4. Total '1'_..•..••.•••••.•••.••••••••...•......••....•••••.•••.•••••••• I. II. LOANS & ADVANCES & INVESTMENTS
1. .2 . .3. ----------4:-------------:-----------.--- --------.- .. -----0-_-- --_.- --- ---.----. -"Total '13.'•........... ~....•.. ; •.. Grand ':'otal :: . (A+D) .. Balance as cn , . Cash : . Bank . \ .Tar.Al., ~ . ACCOUNTAMT . CHIEF EXECUTIVE OFFICER FORM No, ZP-23 [See Rule 64] RECEIPT AND PAYMENT ACCOUNT FOR THE PERIOD 1st Aptil ••..•••.•~.to31st March •••••;.•••• ZllA PANCHAYAT : . (PR)688 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 Forms S. Particulars of Amount No. receipts
(1) 1.2) (3)
1. Opening balance of cash in hand as on 1st April
2. Opening Bank balance as on 1st April. . S. No.
(4)
1.
2.
3.
4.
5. 6,
7.
8.
9. 10,
11.
12. Particulars of payment
(5) ,. AmOU:lt Total Closing balance of cash in hand as on 31st March . Closing bank balance as on 31st March , . Total .-; Accountant - .Chief Executive. Officer - - -.- - , .- - Note :- (1) The net amount of H"'t'ip'" :ll1c1p.?yments during the year shall be laken directly from the Celll-1,1! I.l\1gcr. ..
(2) The grand totals of both the sides must tally_ F( 1I:\1 No. ZP.24 [See Rule 65) ZILA PANCI-IAYAT., . INCOME & EXPENDITURE ACCOUNT FOR THE PERIOD IstAPRIL TO 31s(MARCH ... ::.:-.'-.~:~::.-.:.'-'-:.~:-:.~.'-:-::~-.'.':'-'-----' .. -- --- -_._;,-------- Previous years Figure
(1) Expenditure
(2) To salaries & Allowances Amount
(3) Previous years Figure
(4) Income
(5) By property tax
(6) To . To . To outstanding expenses (specify each expenditure) To excess o( income over expenditure. transferred to Balance Sheet By . By . By Grant-in-aid .. (utilised) By outstanding incoILe (Specify each income) By Deficit of income over expenditure trans-, ferred to balance sheet . ms Forms ZILA PANCHAYATS (A.CCOUNTS) RULES, 1999 (PR)689 .t. 1- en t ': ..' ACCOUNTANT CHIEF EXECUTIVE OFFICER PRESIDENT AUDITOR Notes.-(i) All the administrative, funcnona). and other expenditures accounted for in the ledger under their respective accounting/budget heads shall be shown in the expenditure side. Similarly all the income under various accounting heads shall be shown in the Income side. '
(ii) Capital Expenditures such as cost of dead stock, vehicles equipments, furniture and fixtures, buildins constructed or acquired etc. Shall also be shovm in the expenditure side under appropriate head included and shown under specific grants expenses account.
(iii) The total expenses incurred during the year out of a particular grant will be shown in the expenses side, however only that portion of the grant which was actually utilised during the year shall be shown as income and the balance amount, calculated as under, being the unspent grant be transferred to the balarice sheet. Opening balance of grant as on [st April . (The unspent balance of previous years grant) . Add: Grant received during the year . Total Grant available during the year . LESS: Unspent balance as on 31st March (to be transferred to Balance Sheet) . Grant utilised during the year to be shown Income side .
(iv) The following items of receipts and payments shall not be included in the Income & Expenditure Account:
1. ' 'Op~~i~garicfcio'stng-baiances-o{cash and bank'accounts.----- - -,-- ---,- --------,--------
2. Fixed deposits and other investments made or encashed I
3. Loans & advances received or made.
4. Security and other deposits received or repaid or made by the Zila Panchayat.
5. Deductions made from the salaries such as GPF/CPF /GIS/ Income T~, Professional Tax etc. but nc,t remitted to the appropriate authority.
(v) Outstanding Income shall be calculated by adding to the previous years arrears, the amount rent, rates and taxes (including fines, receiv- - --- ------ --- ----able/levied-during,theyear-anddeducting there from the actual amount oL--- - --- - - - rant,and taxes irrecoverable and therefore to be written off, if any during the year shall also be deducted from the aforesaid amount, to determine for Income receivable at the end of the year. No separate entries need be made in the cash book or ledger, separate working sheet for each head of Income shall be attached.
(vi) All the expenses incurred during the year hul lhe payment of which could not be made on 31st March, shall be cOlllputed after a(ljusling for the previous year outstanding expenses a~ under :- Opening balance as on 1st April . (The closin~ balance of previous year.) \: . 1 Less: Amount paid during the.year out of"1lbove: . Add: Uills receiv.edbut not paid as on 31st March .. .... . as. in the case of outstanding Income, no accouting entries need by made in the cash book or ledger for t 11(' outstanding expenses. Forms ; [See Rule 66) FORM No. ZP-25 ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 ZILAPANCHAYAT BALANCE SHEET AS AT 31ST MARCH . (PR)690 Add
(2) Outstanding Income ZILA PANCHAYATSFUND Balance as on 1st ApIiI Less
(3) Outstanding Expenses . LOANS REPAYABLE From State Government
(6) As at 31st-. March
(5) ASSETS ADVANCES RECOVERABLE
(i) To Employees
(a) For traveling
(b) For Expenses
(if) To others . CASH AND BANK BALANCE
(a) Cash in hand
(b) Balance with Banks:
(i) In saving Accounts
(ii) In fixed Deposit
(iii) In Treasury Accounts
(iv) In post office Accounts . INVESTMENTS (ATCOST LOANS)
(i) To Employees
(ii) To Gram Panchayats
(iii) To Janpad Panchayat
(iv) To other (Specify) RENT RATES & TAXES & OlliER INCOME RECEIVABLE Ja) ~~T _ Arrears as on 1st April Add: Due during the year. Less : Received during the year outstanding as on ~lst March
(h) RATES Arrears as on 1st April Add: Due during the Yea,r Less: Received during the year. Previous years Figure
(4)(2) (3) LIABILITIES As at 31st March Previous years Figure
(1) Add
(1) Surplus ofIncome over _ E)o.:penditur~ transferred from income & Expenditure Account From Janpad Panchayat From other (Specify) SECUR11Y DEPOSITS AND OTHER SUM HEPAY:\TILE
(i) Sec~~ty_~~_:I)OSI!~~~_ITI~~_Il_I_oyees
(if) Security Deposit from others
(iii) Earnest Money Deposits
(iv) Deductions made from salaries but not remitted Provident fund IneomeTax Professional Tax ......... (Specify) CURRENT LIABILITIES
(a) Un-utilised -():t1allces of grants received Ii) (i i) (i ii) i I I I ! i ! I II: I I i I I r Forms ZILA PANCHAYATS (ACCOUNTS) RULES, 1999 (PR)691
(b) Undistributed amount of Janpad Panchayat share of Grant BILL PAYABLEAND OTHER OUT- STANDING Expenses: (A)
(8) (C) (D) Outstanding interest on loans accrued and due Less: Unfved/written off during the • year Outstanding as on 31st March. (C)TAXES& OTHER INCOME Arrears as on 1st April ADD: Due during -he year LESS: waived/written off during the year. Outstanding as on 31st March. ZILAPANCHAYATFUND balance at the beginning of the year ADD: (Less) Deficit (Surplus) of Income over expenditure for the year as per Income & Expenditure account. ACCOUNTANT CHIEF EXECUTIVE OFFICER PRESIDENT AUDITOR NOTES :- 1.All the balances in the Balance sheet as on 31st March of the previous financial year shall be incorporated in the Ledger and brought down as opening balances for the current financial year. No balance shall be brought forward from the receipt and . payment account or the Income and Exp.;:nditure Account. --- --, 2. Loans Repayable-:.?fhebalance- prtii-cipal"iunouriCoYioaii. outstancIirig -as 'on31st --- March shall be shown with full details regarding the source and security given if any . should also be disclosed separately for each such loan. The interest due but not paid<., '",shall be shown separately under bills pa:[able and outstanding expenses. '. -
3. Investments.-Aggregate amount of Zila Panchayats investments in Government securities. National Saving Certificates, Kisan Vikas Patra. Indira Vikas Patra Etc. should be shown seperatgely at cost under appropriate sub-head.
4. Loans & Advances.-The amount ofloans and advances due from the employees of Zila Panchayat and from outsiders should be shown separately. Only the principal amount of loan outstanding should be shown here. The details of each loan (e.g. House '. building loan. vehicle loan etc.) and advances (e.g. Travelling Advance. Advance against expenditure etc;)-should-be-attached -to-the-balance -Sheet-.-- - - - - - -- ---- ".; 00000001 00000002 00000003 00000004 00000005 00000006 00000007 00000008 00000009 00000010 00000011 00000012 00000013 00000014 00000015 00000016 00000017 00000018 00000019 00000020 00000021 00000022 00000023 00000024 00000025 00000026 00000027 00000028 00000029 00000030 00000031