(1) The Board shall follow the provisions of the Karnataka Financial Code, 1958 and adopt and maintain such books and registers and forms specified, in addition to Form-2. The Annual Statement of Accounts and Balance Sheet shall be prepared at the end of the year.
(2) The manner in which the accounts of the Board are to be audited and contents of the auditor's report shall be as indicated in the Form.
(3) The auditor shall give to the Board a notice of not less than two weeks earlier, in writing, of the date on which he proposes to commence the audit:
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Provided that, notwithstanding anything contained in this rule, the auditor may, for special reasons which shall be recorded in writing, give shorter notice than two weeks or commence a special or detailed audit on the Board without giving notice.
(4) The Auditor or auditors shall, for the purposes of their duties shall, have access to all the accounts and other records of the Board".
(5) The Auditor shall within three months after the completion of audit forward a copy of the Audit Report to the Board and to the Government.
(6) The audited annual accounts of receipts and expenditure shall be open to public inspection and with the approval of the Government, shall be published in the State Official Gazette.
(7) In auditing the accounts Board fund, the auditor shall verify the cash balance and state in the report whether the cash was readily shown for verification.
(8) The auditor shall in the course of the audit, verify the debentures, share certificates, Government bonds and other securities and the bank pass books and report whether they were found correct.
(9) The auditor shall report among other points arising in audit,-
(a) whether the accounts and registers required to be maintained are kept properly;
(b) whether the contributions and other receipts due to the Board have been realized at the proper time and whether due steps have been taken to recover the sums overdue, if not, in which cases such action has not been taken:
(c) whether all collections have been brought to account promptly;
(d) whether any contribution has been remitted or reduced and if so, whether it was done with the approval of the Board;
(e) whether the expenditure incurred is in accordance with sanctioned budget and if there are deviations from such budget, what are the deviations;
(f) whether every item of expenditure has been sanctioned by the Board and is there a voucher justification for that;
(g) whether there is any item of expenditure which in the opinion of the auditor, is prima facie extravagant; and
(h) whether the money not required for immediate expenditure have all been deposited in bank and surplus funds have been properly invested.
(10) The auditor shall report any material impropriety or irregularity which he may observe in the expenditure, in the collection of contributions due to the Board or in the accounts, and also all cases of loss or waste of money together with names of persons directly or indirectly responsible for the loss or waste.
(11) The auditor shall append to this report, the following namely:-
(a) a statement of receipt and charges under the budget heads;
(b) a statement of income and expenditure;
(c) a consolidated statement of assets and liabilities;
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(d) a statement of debentures, share certificates, Government bonds and other securities; and
(e) a consolidated statement of demand, collections and balance of all items of revenue including contributions, amounts, etc, both arrears and current, outstanding, whether in cash or in kind.
(12) The auditor shall prepare an abstract of the audited accounts (receipts, charges and balance sheet) and submit three copies thereof along with the audit report.
Form-1 Annual report (see rule 10) Annual Administrative Report of the Shree Renuka Yellamma Kshetra Tourism Development Board for the year ………………………………….
(1) Administration.-
(1) Constitution of the Board.
(2) Names of the members of the Board and their designation.
(3) Number of meetings conducted and reasons for not conducting such number of meetings as stipulated in Section 4 of the Act.
(4) Names of such members who were continuously absent in the meetings.
(5) The constitution of Committee and Sub-Committee of the Board
(6) Meetings conducted by the Committees and Sub-Committees.
(7) Officers and Staff of the Board.
(8) Accommodation for Board and its staff
(9) Furniture and Stationery.
(10) The immovable property of the Board.
(11) Motor vehicles, equipment accessories.
(12) Maintenance of books, forms, records
(13) For security, protection and safety of the cash and invaluable records and files.
(2) Budget and Scheme.-
(1) Annual Receipts and expenditure.
Name of the Work/buildings/ schemes/ services.
Expenditure up to the Preceding year and actual progress Expenditure During the current year 1 2 3
(2) Reasons for slow progress, if any, of the work referred in item (1).
(3) Revision of schemes, projects if any, reasons for the revisions.
(4) Faulty agencies and departments, action taken on such agencies and departments.
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(5) Present status of the Board Fund.-
(i) (a) Name of the Bank in which the Fund is deposited.
(b) Account number and nature of the Account.
(c) Balance.
(ii) Deposits and nature of the deposits.
(iii) Loans raised and its expenditure
(iv) Grants, Grant-in-aid, Contributions, Donations Gifts.
(6) Maintenance of Accounts and Audit and their stage.
(7) Misappropriation on and loss of money, loss of property, encroachment of the property, theft if any during the financial year and action taken or recommended.
(8) Inspections of the projects, and schemes by the Commissioner, his officers or authorized agencies, notes on such inspections and actions taken by the executing agencies.
(9) Any other important matter with remarks.
(3) State Level Committee.-
(1) Brief resume of the meetings and record of meetings held by the State Level Committee during the year.
(2) Brief resume of the Advice given by the State Level Committee to the Board on important matters during the year.
(3) Brief resume of the compliance with reference to the above.
Form-2 Accounts of the Board (see sub-rule (1) of rule 12)
1. Accounts Books, Registers
2. Ledgers and Maintenance of Ledgers.
(1) The following registers shall be maintained in the Board's Office in connection with the Board Fund.-
(a) A pay book.
(b) Ledger Accounts.
(c) Cash Book.
(d) A demand, collection and balance register to watch the realization of contributions.
(e) Register showing the recoveries to be made.
(f) Register of demand and collections of rent or land revenue in respect of land and properties of the Board.
(g) The miscellaneous receipt registers with receipt books and counter-foils.
(h) Register of Contingent charges.
(i) Stamp Register.
(j) Register of securities, stocks and debentures.
(k) The establishment and audit register.
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(l) Stock Books showing receipts, issue and balance relating to Stationery and printed forms; Furniture and Cycles, typewriter, computers, water coolers, Air conditioners, tools, and plants and other stores
(m) Permanent advance accounts.
(n) Register of immovable properties
(o) Register of dead stock articles.
(P) Annual income and expenditure accounts and Assets and Liabilities (Balance Sheet) NOTE:
(a) The accounts shall be maintained separately for each financial year.
All books of accounts and register shall be strongly bound.
(b) The pages of all account books shall be serially numbered and each page shall be stamped with the Board's seal.
(c) The pages of receipt books shall, before issue, be likewise stamped and the commissioner shall book, certificate of the each issue record on number of pages contained in it.
Form-3 (see rule-8) Annual Budget Officers' pay, Pay of the establishment/staff, fixed Travelling Allowances, Students scholarship, budget classification (Head of Account) Head of Account - Budget - Budget Maximum+Minimu m Difference Removal of Increase or Revised Government Order Modification difference Detail Note: 1. Only one Head of Account Shall be furnished on each format.
2. In case of temporary staff separate annexure can be sent for estimate.
3. Other allowances under this House Rent Allowance and City Compensatory Allowance shall be shown separately.
16754 , 27 2024 ¨sÁUÀ 4J Form-4 [Continued] as per revised rate Budget classification in respect of the details of provision made for fixed allowances and others disbursement for officers / staff (permanent / temporary) during the year ______________________ 1 2 3 4 5 6 7 Sl.No. Name Designa tion Referenc e of estimate s’ page Sanctioned pay scale for the post The amount arranged for the year as per the rate in column 5(a) Increment accrued / increment to be accrued a b c a b c Min .
Max .
The actual pay of the Governm ent Servant as an ensuing year April 01 Date of incre ment Rate of incre ment Increment amount for the year 8 9 10 11 12 Total grant allotted for the year i.e., column 6+7(‘) Trave, Expenditure permanent monthly travelling allowance and conveyance allowance Dearness allowanc e City Compensat ory allowance, House Rent Allowance, SLR and UV water allowance, Plan allowance, Medical allowance and other prescribed allowances Remarks Note:
1. In whose tenure and the authority the temporary employees were removed from service that should be mentioned without any fail.
2. There should be endorsement by mentioning accommodative numbers in annexure-5 ¨sÁUÀ 4J , 27 2024 16755
3. There is necessity of mentioning the names of those employees who were deleted in the pay bill. But, the designations of those posts can be mentioned
4. Separate annexure can be prepared in case of temporary establishment/staff.
Date:
Signature of the Estimate officer and designation Form -4 [Continued] Appendix The list containing the details of Cadre strength sanctioned to the authority and if there is any changes afterwards in the cadre strength.
Name of the Department…………………………… Classification of budget……………………………(Head of Account) Plan / Non-plan Pay Scale 00000-00000 Estimate inclusive of appendix-B No.
of posts sanctioned Difference after posts i.e., cancellation of posts / creation Government Order in respect of posts for the authority Permanent Posts / Temporary Posts 1 2 3 4 5 Certified that, the details of posts received from the Department are in order and they have been tallied as per G.O.No.____________ **Note:- The copies of Government Order should be enclosed to the statement Principal Secretary to the Government …………………………………………Department Bangalore By Order and in the name of the Governor of Karnataka MOHAMMED IBRAHIM Under Secretary to Government Toursim Department PR-1303 ಮುದÎಕರು ²ಾಗೂ ಪÎ�ಾಶಕರು:- ಸಂಕಲ£ಾĩ�ಾĸಗಳ�, ಕ£ಾ�ಟಕ ªಾಜÍಪತÎ, ಸ�ಾ�ĸ �ೇಂದÎ ಮುದÎ�ಾಲಯ, ¦ೆಂಗಳ�ರು R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19 Licensed to post without prepayment WPP No. 297