The Board, after approving the annual accounts finally, shall immediately send to the Government and also provide the 7 details and vouchers related thereto as may be directed by the State Government from time to time.
8 Chapter-IV Accounting Procedure
11.a) The bills related to any claim in connection with the schemes and works taken up by or under the authority of the Board will be prepared and certified on par with the relevant rules and procedures specified by the State Government and if the amount to be paid on each bill is two lakh or less than two lakh, these bills will be submitted to Assistant Comptroller of the local audit circle of the respective districts and shall be recorded with necessary vouchers.
b)All bills submitted so shall consist of a particular certificate to the effect that the expenditure in respect of which claim is being made in that bill was not claimed in any other earlier or present bill.
c)The Assistant Financial Controller or as the case may be the Controller of the Board will check the candidness of the Board’s project sanctioned by the Competent Authority, allocations of budget and the amount claimed and will accept the bills for payment after satisfying that the requirements related thereto have been fulfilled. In the case of individual bills exceed the value of more than five lakhs, Financial Controller of the Board, before accepting the bills for payment, will obtain the counter sign. However, the Secretary, may delegate such powers to any officer not below the rank of Deputy Secretary who are working under him.
d)The payments with regard to the accepted bills would be made by Assistant Controller or as the case may be the Financial Controller through cheques drawn either on the personal account of the Secretary or on the account of the Board fund opened in a scheduled bank or banks.
e)Soon after the payment has been made on these bills, all bills and supplementary vouchers will be cancelled. After the payment, all bills will be send to the financial controller of the Board within ten days of the next month for compiling.
9 f)The Financial Controller of the Board should compile the monthly accounts for each month based on the paid bills and the compiled accounts submitted by various Departments, within twenty fifth of the next month.
g)In case of the advance lumpsum amount given to executive agency, the concerned agency shall submit a monthly statement of the accounts within 10th of the next month in the Model Form given below.
Model Form-1
1. Name of the Executive Agency
2. Name of the district
3. Address of the Executive Agency
4. Statement of the accounts for the month of ………………..
Advance/advances received from the Board along with the amount and the date and the schemes of the Board for which the advances have been sanctioned.
Sl.No.
Date of receiving the advance from the Board along with order number and date of the Secretary of the Board who sanctions the advance The Amount spent (Schemewise) Advance amount Schemes for which advance has been received Name of the work Estimated cost of the work Date of the commencement of the work Amount spent for a month as per report Remarks Total The particulars of cheques paid for schemes shall be enclosed Sl.No. Cheque no. and Date Amount Name of the work 10 Total The financial controller of the Board, after receiving the said statement of the account, shall conduct necessary investigation and take suitable actions so as to enable the Secretary of the Board to consider the release of additional funds.
h) Column of the Cash book shall be maintained in Form…………….
i) Retail cash book shall be maintained in Form ……………… Chapter-V Audit of the Board Fund
12.Concurrent and Special Audit of Board Accounts:
1.The Government may, appoint an officer not below the rank of Deputy Controller of State Accounts Department for the purpose of previous and /or concurrent Audit.
2.The Accounts of the Board shall subject to annual and periodical audit by the Comptroller and Auditor general of India.
3.When an order is made under aforesaid sub-rule (1) and/ or sub-rule
(2), such accounts shall be submitted or caused to be submitted for audit of the Board and the information as may be required by the person/persons appointed under sub-rule (1) and sub-rule (2) above shall be provided to them for the purpose of auditing.
Chapter VI Reports