.' Rupee 1.50 per Rs. 500 of the capital value of faction thereof :... .. j ...•.•. _..... Maximum
(3) Rs.200' Rs~300 Rs.400 Rs.600 Rs.900 Rs.1400 Minimum
(2) Rs.I00 Rs.150 Rs.200 Rs.300 Rs.450 Rs.650' .Rupee 1 per Rs 500 of the capital value or faction thereof GRAM SABBA (AUDIT) RULES 2001 . \ dr MADHYA PRADESH GRAM SABRA (AUDIT) RULES 2001 . CONTENTS. (PR)862
1. Short title
2. Definitions
3. Accounts to be audited annually
4. Soc1alAudit . more than ~upees two thousand five hundred.)' . " .. : ... 12. Advance »ayrnent of tax.~The tax on persons fOllo wmg ' anyprofession or art Orcanymg on any trade or calIing Within the Gram Sabha area shall be payable in advance. for the year. '.
13. Repeal and Savings.-AIl rules corresponding to these rules'l11d tnforee immediately before the commencement of these rules are' hereby repealed' in respect of the matters COveredby thes~ rules: . . Provided that any order made or any action tal<en under the rules so repealed shall be deemed to have been mal<e or tal<en the correspondingprovisions of these rules," . ", . THE FIRSrr SCHEDULE [See Rule 5) RATE OF TAX ON LAND AND BUILDING .. .> ..Mlnlmum Ii) MAxiMUM[2j I." On bUildingof capl- 20 Paise per Rs. 100 of 30 palse per Rs. 100 of . tal value exce edfng the capital value or frac- the capital value or frac- Rs. 6000 but not ex- lien thereof tion thereo::-.ceeding Rs. 12000 .. 2. Oli buildings of 'capital value ex- ~eding Rs. 12000 Annual Income
(1) Rs. 11,000 to 15,000 ...._... Rs~i5;001'lo"20~Odb Rs. 20,001 to 30,000 Rs. 30,001 to 40,000 Rs. 40,001 to 50,000 More than 50,000 , . I ! . I) I i I Ii. 'II iI ! '/" .; .: r I,, I ' . I ; l' ii' . . . . • ... . , ..• I , '. TBESECOND SCHEDULE . ...lil!~~-~c~ ~~ O~ . THE GRAMSABHAAREA R.4 GRAM SABHA (AUDIT) RULES 2001 (PR)86;
5. Special Audit
6. Submission ofAccounts forAudit
7. "Powersof auditor
8. Auditor not to remove any document without permission
9. Notice of commencement of audit
10.. Certification of accounts and Statements
11. Auditor's Report
12. Auditor to report theft, fraud or embesslement confidentially
13. Settlement ofobjections
14. COII~plianceReport . 15. Audit Fees
16. Repeal and Savings FORMS MADHYA PRADESH GRAM SABHA'(AUDIT) RULES 20011
1. Short title.-(l) These rules may be called the Madhya Pradesh Gram Sabha (Audit)Rules 2001.
(2).They shall come into force \\lith effect from the date of publication of this notification in the Madhya Pradesh Gazette.
2. Definitions.-In these rules, unless the context otherwise re- .quires!.-. . '.. . ..' . (aj "Act"means the Madhya Pradesh Panchayat Raj avam Gram Swaraj Adhiniyam. .. I
(b) "Auditor",means the Auditors appointed by the Gram Sabha.
(c) "Audit Authority" means the Deputy Director Panchayat & Social Welfare of the distriCt..
(d) "District .Panchayat Officer"means the Panchayat officer incharge of the revenue district.
(e) "'PrescribedAuthority" means Sub-Divisional Officer (Revenue) of the area.
(i):'SpecialA~dit" means an audit"ofaccounts pertaining to a specified---- period of items or series of items requiring through examination.
(g) "FinanCialyear" means the year conimencing on the frrst day of April and ending on thirty first March of the succeeding year.
3. Accounts to be audited annually.-The accounts of a Gram Sabha Shall be audited annually and as far as possible, before the close of the succeeding. fInancial year Accounts for the complete financial year or years, preceding the date of audit, shall ord~arily be taken up for audit. 'The requirement of the annual audit, provided as above shall be . independent and shall not be affected by, the supplementary or any other audit ordered, if any, by the Accountant General of the State of Madhya . Pradesh.'
4. Socl81Audit. -(1)The Annual Accounts of the Gram Sabha shan be audited by the Auditor. 1 No. F-16/41/99/XXII/P-2 (9), dated 7-3-2001, Pub. in M.P. Gaz .. Ext. ordy., dated 7-3-2001, page 258 (3).
(2)The Gram Vikas Samiti shall submit full det~ls of all receipts ane expenditure pertaining to the previous financial year to the Gram Sabha
(3) The Gram Vikas Salniti shall submit all reports of Audits, and SpecialAudi~s,if any, pertaining to the preViousfinancial year to the Gram Sabha. Reports of embezzlement, defalcation, or misuse of funds shall forthWithbe reported to the Grarp.Sabha.
(4) Mter receiving the Audit Report from Gram Vikas Samiti, shall place the Audit Report before the next meeting of the Gram Sabha.~
(5)The satisfaction of the Gram Sabha, regarding proper utilization of funds shall be recorded and observations of the Gram Sabha, if any, shallalso be recorded.
5. Special Audit.-(I) The Collector or any other .person as may be authOrised by him in this behalf shall be the authOrity to order special.audit of Gram Sabha. .
(2) For certifying the utilization of Funds received from the Central Government or State Government or their agencies, a Gram Sabha shall get its accounts audited in such manner, as -maybe directed by the State '. Govt. including audit of accounts by Chartered Accountants, and any such audit shall be in addition to that under the Rule 3.
6. Submission of Accounts for Audit. -The President ofa Gram Sabha shall submit or cause to be submitted for audit all accounts of the GramSabha.
7. Powers of auditor.-(I) :E;vezyauditor shall have the right of access"'- at all times to books' and accounts, vouchers, statements, returns, Correspondence, notes or other documents and records whether kept at the officebearers or any employee, and shall be entitled to require from any of the office bearers or any employee of the Gram Sabha such information and explanations as the auditor may think necessary for the performanceof his duties as auditor.
(2) If the required information and records are not prOVidedto the .auditor Within a reasonable time not exceeding three days, the fact shall be brought to the notice of the Audit AuthOrity for further appropriate action in the matt~r ..Audit Authority shall-pass an order as he -deemfit. __-----"--- ------- - -- .*
8. Auditor not to remove any document without permission.-The auditor shall not remove from the officeof the Gram Sabha any books, vouchers or documents of any kind whatsoever. The auditor may however obtain photocopies or certified copies of such documents and records as may be considered necessary by him for the process of audit report.
9. Notice of commencement of\audit.-The auditor shall give to the Sarpanch not less than one week's notice in writing of the date on which he proposes to commence the audit: '.i ~ .PrOvidedthat the auditor may, for special reasons to be recorded in wrlting givenotice ofless than seven days for the audit or commence audit. Without any notice on the authority of the competent authOrity.
10. Certification of accounts and Statements.-The auditors shall verify and certify the correctness. of the Balance sheet, Receipt and Payment Account. Income and Expenditure Account and all other statements and Returns required to.be submitted' or attached With the filial .accounts as per relevant accounting rules and other rules. (PR)864 GRAM SABRA (AUDIT) RULES 2001 .R. i R.12 GRAM SABHA (.4.UDIT)RULES 2001 (PR)865 L
11. Auditor's Report.-(l) As soon as practicable after completion of the audit, the audi~orshall prepare and send a report in formAR-I to the Gram Sabha and to the District Panchayat Officer. •
(2)The report shall be concise but shall contain all relevant facts and shall include inter alia the followingpoints.- '
(a) every sum prod or payable which is contrary to the Act., rules or orders and directives given by the State Government from time to time. '
(b). the amount of any deficiency or loss which appears to have been caused by the negligenceor misconduct of any person.
(c) the amount of any sum receivedwhich ought to have been but is not brought into account by any person:
(d) the discrepancies noticed, if any, on physical verification of cash, securities, stocks and other assets; and
(e) any other material impropriety or irregularity which may have been observed in the accounts other than those mentioned in sub- clauses (a), (b), (c),and (d).
(3)The auditor's report shall state, whether in his opinion and to the best ofhis information and according to the explanations given to him, the accounts and the information required by the Act and various rules made there under, in the manner required and givetrue and fair views:-' I - (a) in the case of the balance sheet of the State of affairs of Gram -, . Sabha as at the end of its financial year.,. . -',' ... ~.'--tbY-:~'"th~-~~s-~~i'~eG~ipt"~d- p~~~~t -a~C~t1~t,-of-.3ii-'fu~-'funds-.- ." --------. received and expended by the Grapl Sabha during the period to which it relates. , I
(c) in case of the Income and Expenditure Account, of the surplus or deficit of income for the period:
(4)The auditor's report shall also state,- -
(a) Whether he has obtained all the information and explanations which to the best of his knowledge and belief, were necessary for the purposes ofhis audit: - .-.----- --~----(b) Whether;-ii1his-6piiiion~"proper'booKs"ofaccoiliits as.reql.lttea _.----.----- by the Act and rules made there under, have been kept by the Gram Sabha : . . (c) -Whetherthe Gram Sabha balance sheet, income and expenditure' account and the receipt aFldpayment account dealt with by the report are in agreement with the books of accounts and other relevant records. '.
(5)The auditor's report shall be made in the form AR-IAnnexure A-I and in such other forms as may be determilled by the ~tate Govemment from time to time. .. ,'~ .'
12..Auditor to report theft, fraud or embezzlement confidentially.-Where fraud, theft oran embezzlement is detected or may reasonably .~ b.einferred from any suspicious circumstances or where any irregularity ~ is notices in the accounts, the auditor shall forthwith report confidentially ~ the circumstances in writing to the President ofGram Vikas Samiti as the ,2; case may be and also to the Sub Divisi9nalOfficer:Where a fraud 'or an ~ embezzlement has been fully investig~ted by the auditor, he shall submit ~ a complete report on the case to,the collector and the District Panchayat (PR)866 GRAM SABHA (AUDIT) RULES 2001 R.13 '> , , I ~ 1 Officer. Provided that where the President or the Vice President is suspected of being involvedin any fraud or embezzlement, no preliminary report shall be sent to such President or the VicePresident.
13. Settlement of objections.-The Auditor shall discuss all items of objection raised by him either with the President and the Secretary and settle objections on the spot, except sucp, item w!'!ich require further investigation. He shall certify in writing in the audit report the fact of his having discussed the objections/suggestion with the President or the Vice President:
Provided that nothing in this rule shall apply in cases where the President is involved or is suspected of being involved in any fraud or embezzlement.
14. Compliance Report.-(l) On receipt of the audit report the President shall sort out or cause to be sorted out the defects or irregularities which have been pointed out in the report and put up the report together with the facts before the Gram Vikas Samiti for a detailed discussion. The President shall thereafter call a meeting of the Gram Sabha and place the report together 'with a note on the facts, position and the compliance for the consideration and further action in the matter by the Gram Sabha. The President shall after the Gram Sabha has considered the report, take further necessaIy action to rectify the defects or irregularities within the stipulated time, but not later than three months from the date or receipt of audit report sent to the audit authority a detailed report on .the compliance of the auqit observations. - , - -" -, , (2) The 'President slicillalso 'send a' coPYof said 'reporl;case -o'rGrarii-- - Sabha to the District Panchayat Officerwho shall scrutinise the report and shall cause to register a case beforePrescribedAuthority, ifnecessary. The Gram Sabha will plead his case before the Prescribed Authority. If the Prescribed Authority is not satisfied with the disposal of audit objection, he shall proceed to fIxthe responsibility.
(3)On receipt ,ofthe compliance report the audit authority may;-,
(a) accept the intimation or explanation given by the Gram Sabha and withdraw the objection; or "(b) direct the'matter--to-be-re~investigated-at-the next'audit or atany earlier date; or '(c) hold that the defects or irregularities pointed out in the report ,or any of them have not been removed or remedied.
(4)Ifthe audit authority holds that any defects or irregularities pointed out in the report have not been removed or remedied, he shall on receipt of the intimation or explanation of the Gram Sabha or in the event of the '. Gram Sabha failing to give such intimation, or explanation within the stipulated time send a report to the Director Pianchayatstating the details of the defects or irregularities. He shall also send a copy of said report, to the President authority who shall scrutinise the report and shall register a case, if necessary. TIle concerned Gram Sabha will plead his case before the PrescriQedAuthority. If the Prescribed Authority is not satisfied with the disposal of audit objection, he shall fix the responsibility. '
(5) The Prescribed -authority shall J;1avethe right tv H:~COlllIllendthe recovery of any:sums or removal of or disciphnaty action against, any of the person in the seIVlceof Gram Sabha. , GRAM SABHA (AUDIT) RULES 2001 (PR)867 .- -;:::":,,,:r.
(6)Nothing in this rule preclude the audit authority at any time frmn bringing to the notice of the Director Panchayat any information which appears to the audi~ authorit'y to the support a presumption of criminal misappropriation or fraud, which in his opinion, deserves special attention or immediate investigation.
15. Audit Fees.-The Gram Sabha shall be liable to pay such audit fees as the State Government may from time to time, specify. .
16. Repeal and Savings.-All rules corresponding to these rules and inforce immediately before the commencement of these rules are hereby repealed in respect of the matter's coveredby these rules: Proyided that any order made or any action t3.kenunder the rules so repeated shall be deemed to have been made or taken under the cor:- responding provisions of these rules. . FORl\1 NO. AR-I [See Rule 11] AUDITOR'S REPORf OF THE ACCOUNTS OF GRAM SABHA DISTRICT . FOR THE YEAR ENDED ON... :.have audited the attached Balance Sheets of ............... Gram Sabha as at 31st March the Income and expenditure Account and payment. Account for period on tha: date. annexed thereto: Report as follows: .
1. I have obtained all the information and explanation which to the best of my t{nowledge and belief. were necessary for the purpose of audit. _: . _.2._I~~y()p~~i<?~~ PZ:<?Pt:!'.1:?~_()~I!'_()(~~c_o~nts_an':! O~l,l~!'=r~~.()r~~r~_quired 1?y-!l!:~.~.~t.... _..._~.: _ and rules have been kept by the Gram Sabha so far as appears from my examination of such books and records.
3. The Balance Sheet, Income and Expenditure Account and the Receipt and Gram Sabha Account referred to in this report are in agreement with the Books of Account referred to in this report. . . . 4. All the payment made by the Gram Sabha are in 8.ccordance with the law and within the authoritY- of the Gram Sabha except. : lreport contrary payments if any). .
5. No deficiency or loss appears to have been caused by tl. negligence or misconduct of any person except.. (report if deficiency/fraud .. ,;.5S etc. detected) . .. 6...Ml. th~_st!W_Q1Jgh.tt9Jlav~e~n r-eceiyedbY.Gram_Sabh::..i.J5t~~.i:?_~.!!.b!91.!gh.tj!.11~..__.. _ account; except (report accounted receipts. if any)
7. No material impropriety or irregularity was observed except. those reporled as above.
8. All the grants received by Gram Sabha have been utilised and applied in accordance with the terms of sanction and attached conditions excep1 (report misutilisation/un-authortsed diversions etc.)
9. I have discussed the irregularities. discrepancies and other objections with the President and Vice President of the Gram Sabha and settled all possible objections except.. (report in brtef IT.ainU:lsettled objections).
10. In my opinion and to the best of my information and according to the explanations give and subject the detailed report, annexed hereto the said accounts gives a true and fair view:_ I
(i) In the case 01 Balance Sheet, of the state of affair of the Gram Sabha as at 31st March .
(il) In the case of Income and Expenditure Account of the Surplus/Deficit of Jncome over expenditure for the period ended on that date; and
(iii) In the case of Receipt and Payment Account of all the receipts and payment of the Gram Sabha for the pertod ended on that date. Signature of Auditor' (PR)868 P.&R. DEV. DEPTT. CL. III (....) SERVo RECR. RULES, 1992 THE MADHYA PRADESH PANCHAYAT AND RURAL DEVELOPMENT DEPARTMENT CLASS III (MINISTERIAL AND NON-MINISTERIAL) SERVICE RECRUITMENT RULES, 1992 CONTENTS Place Dated Name Designation Place of posting Seal •• .. , i I -, . . i I I , I ! : ! I it . \,~.-;.~..- "~~,'" . .•.
1. Short title and commencement.
2. Definitions.
3. Scope and Application.
4. Constitution of Service.
5. Classification Scale of Pay etc.
6. Method of Recruitment.
7. Appointment to the Service.
8. Conditions of eligibilityof direct recruits.
9. Disqualification.
10. Board's decision about the eligibilityof candidates shall be fmal.
11.' -Direct recruitment by competitive examination. - -. --_._-----.-----.-- - < - - - -
12. List C?fcandidates recommended QY the Board.
13. Appointment by promotion.
14. Condition of Eligibilityfor Promotion..
15. Preparation of list of suitable candidates.
16. Approval of the DevelopmentCommi.Ssioneron Select List.
17. Select List.
18. Appointment in the Service from the Select List.
19. Probation.
20.._.!:Q.terPr~t~ti~p.._. ____ ______
21.. Relaxation.
22. Saving.
23. Repeal.
SCHEDULE-Ito IV THE MADHYA PRADESH PANCHAyAT AND RURAL DEVELOP- MENT DEPARTMENT CLASS HI (MINI,~TEiuAL AND NON-MIN- ISTERIAL) SERVICE RECRUITMENT RULES, 1992 NotifIcation No. lOBB1-10B5-XXII-D-2-Estt-92, dated 14th July, 1992, published in M.P. Rajpatra, part IV (Ga), dated 31st July, 1992, pages 323-334.-In exercise of the powers conferred by the proviso to Article 309 of the Constitution of India, the Governor of .Madhya Pradesh hereby makes the following rules relating to the recruItment to the Madhya Pradesh Panchayat and Rural Development Department Class III (Ministerial and Noh- Ministerial) Services, namely:- 00000001 00000002 00000003 00000004 00000005 00000006 00000007