(a) For the purpose of classifying the income and expenditure, a classified abstract in Form No.
4 shall be kept in 2, volumes (i) for income and (ii) for expenditure. A separate page shall be opened for each item of budget and the receipts and charges parting to those items for each day shall be taken either as they occur or in the aggregate for the day from the cash-book or from the vouchers and entered in the appropriate column of Abstract. At the end of each month, the totals and progressive totals shall be made under each of the hands of Abstract.
(b) At the close of each month a monthly account shall be drawn up and signed by the Account, Accounts Officer and Labour Welfare Commissioner. The accountant shall be laid before the Board along with the certificate of the Agent/Manager of the Bank in the following form. It shall be the responsibility of the Accountant and the Accounts Officer that the monthly accounts are prepared by the 10th of month following that to which the monthly account relates.
Certificate Abstract of ............................................................... Board fund account for the month of .........................................................in bank at :
1- Balance brought forward 3- Debited in each account for from last month. This month.
4- Balance at the 2- end of this ma of this month.
Total Credited into each account Month.
Total The monthly account shall be drawn in Form No. 5 prescribed for the budget with the following modifications :-
(i) Column 3 shall contain the budget estimate for the current year (Column 6 of budget form);
(ii) Column 4 shall contain the actual (of income and expenditure) up to the end of the month, preceding that for which the statement is prepared;
(iii) Column 5 shall contain the actual (of income and expenditure) for the month of which the statement is prepared;
(iv) Column 6 shall contain the totals of Columns 4 and 5;
(v) Column 7 shall be added containing the actual (of income and expenditure) for the corresponding period of the preceding year.
The balance shall be struck and agreed with closing balance shown in the cash-book for the last day of the month. When expenditure has exceeded the budget allotment, the item shall be marked in red ink.
13.
of the fund unless the expenditure is covered by a current budget grant.
(b) If during the course of the financial year it becomes Additional expenditure - (a) No payments shall be made out necessary to incur expenditure over and above the provision made in the budget, the Board shall immediately submit to the State Government the details of the proposed expenditure, and specify the manner in which it is proposed to meet the additional expenditure. The State Government may either approve the proposed expenditure after making such modifications, as it considers necessary, or reject it. A copy of the order passed by the State Government on every such proposal to incur additional expenditure shall be communicated to the Board and the Examiner, Local Fund Account, Uttar Pradesh.
14. Embezzlement - Whenever an embezzlement of the Board's fund or property is discovered or suspected the Chairman of the Board shall at once institute an enquiry with the help or the Accounts Officers and on being convinced of the embezzlement having been committed, shall inform the State Government and the Examiner, Local Fund Accounts, Uttar Pradesh, of embezzlement and ask the District Magistrate of the district of a regular police investigation sending him the file of the case. The District Magistrate will then decide whether the police should be asked to investigate the matter or not. The matter shall also be brought to the notice of the Board at the first meeting held after the date the embezzlement is discovered or suspected and also after the enquiry is over. The State Government shall also be informed of the result of the enquiry and legal action taken in the matter.
15. Audit of Board's account - The accounts of the Board shall be audited annually under the orders of the Examiner, Local fund accounts, Uttar Pradesh. The Chairman shall see that all account registers and papers are put up before the auditors whenever demanded without the least possible delay. The labour Welfare Commissioner shall see that cashiers and other officials entrusted with custody of cash or Government securities produce their cash balances and Government securities, if any, before the auditors on demand by the auditors for physical verification by them. The audit shall consist of a test audit of two months accounts in a year selected at random in detail and a general review of all important final matters.
In case the Board or the State Government consider it necessary to get the account of any particular period or any particular head of account audited in full, special audit shall be arranged by the Examiner, Local Fund Accounts, Uttar Pradesh, The Examiner, Local Fund Accounts, Uttar Pradesh, may-
(a) by the summons in writing require production of any document, the perusal of examination of which he believes necessary for the desiccation of the accounts;
(b) by summons in writing require and person who has the custody or control of any such document or who is accountable therefore to appear in person before him: and
(c) require any person so appearing to make and sign a declaration with respect to such document or to answer any question or to prepare and furnish any statement relating thereto.
The objection statements issued by the auditors in the course of audit shall be returned to them promptly before the close of the audit with the replies of the Labour Welfare Commissioner. The Auditors shall collect all the objection statements with replies thereon and shall drop the objections wherein they are satisfied with the replies where the auditor is not satisfied with the replies or the action taken, be shall discuss the matter with the Labour Welfare Commissioner in the first instance.
Thereafter he shall, before leaving th station, bring to the personal notice of the Chairman those matters which has not been disposed of.
The Banker shall on demand by the Auditors intimate ot them, direct the balance at the credit of the Board on any particular date or dates specified by the auditors.
The result of each audit shall be communicated in two parts: (i) the objection statement containing outstanding objections dealing with technical irregularities and (ii) the audit note dealing with general and important matters which require the particular attention of the Board.
On receipt of the audit note and the objection statement of the Board, the Labour Welfare Commissioner shall take immediate action in record peoples within one month against each pint-sized therein showing the action taken or proposed to be taken thereon. Thereafter the Labour welfare Commissioner shall submit the audit note and the objection statement along with his comments to the Chairmen for the consideration of the Board.
The Board shall consider the audit note and the objection statement at a special meeting in which the audit note shall be the only item on the agenda held not more than three months after the receipt of the audit note together with replies recorded against each point raised therein. The Board shall also pass a resolution or resolutions expressing its official opinion on each of the points.
An annoted copy of the audit note along with the comments and decisions of the Board on each point shall be sent to the Examiner within a fortnight of the meeting referred to in this rule. A copy of the Board's reply shall at the same time be sent to Government and the office copy signed by the Chairman shall be kept in the Board's Office for the use of inspecting officers. Further correspondence regarding disposal of audit objections shall be conducted directly between showing the action taken thereon shall be maintained in the Board's Office till the objection is settled. These files shall be shown to the audit officers whenever demanded.
The administrative action taken by the Board or its executive authorities on the audit note shall be reviewed by the Government.
The Board shall pay a fee for the audit of its accounts according to the scale laid down from time to time by the State Government.
16. Publication of the Annual Report of the Board - The Board shall within two months of the date of the closing of the financial year, submit to the State Government, statement of receipts and expenditure together with an annual report giving its activities for the year for publication in the Gazette, as required under Section 16 of the Act.
The Statement of accounts, receipt and expenditure will be in Form No. 5, with the following modifications -
(i)
(ii) Column 3 shall contain actual of past year;
Column 4 shall contain budget estimate of the year under report;
(iii) Column 5 shall contain the actual of the year under report;
Column 6 shall be omitted. (iv) The statement shall be accompanied by a certificate signed by the Agent/Manager of the Bank showing the amount at the credit of the Board in the Bank at the close of the year.
17. Application for grant from Fund - Any employer, Local Authority or any other body may make an application to the Labour Welfare Commissioner for grant under subsection (3) of Section 7 of the Act. Such application may be submitted to the Labour Welfare Commissioner (in triplicate) in the form as may be prescribed by the Board. All such applications shall be placed by the Labour Welfare Commissioner before the Board within sixty days from the date of its receipt with his remarks and the recommendations of the Board shall be forwarded to the State Government by the Labour Welfare Commissioner for obtaining the approval of the State Government.
18. Constitution of Board - The Board shall consist of ten members including the Chairman, out of which three shall be the representatives of employers and employers each, two independent members including one representative of women.
The Labour Welfare Commissioner or any other officer nominated by the State Government will act as ex officio Member-Secretary to be Board.
19. Allowances of Members - The members shall hold their offices in an honorary capacity, provided that each member shall be eligible to an honorarium or Rs. 10 for attending each meeting of the Board and the travelling the daily allowances admissible of Class I Officers of the State Government.
20.Other powers of Inspector - Every Inspector shall, for carrying out the purposes forth Act, also have the powers to require any employer to produce any document in connection with the sums paid or payable in the Fund for his inspection, to supply a true copy of any such document and to give him a statement in writing.
21. Maintenance of registers by certain employers - (i) Every employer of an establishment to which to Payment of Wages Act, 1936, does not apply shall maintain (a) a resister of wages in Annexure I and
(b) a consolidated register of unclaimed wages and fines in Annexure III.
(ii) Such employer shall be the 31st January every year forward to the Labour Welfare Commissioner a copy of the abstract from the register in Annexure II partaining to the previous year.
22. Appointment and conditions of services of officers of the Board - The method of appointment and conditions of service including scales of pay of the Labour Welfare Commissioner, Additional or Deputy Labour Welfare Commissioner regarding appointment of staff, expenditure of funds for carrying out the purposes of the Act as it deems fit. A copy of such resolution should be forwarded to Government within thirty days of its being passed by the Board.
24. Reconstitution of the Board - Where the Board has been superseded by the state Government under Section 19 of the Act in shall be reconstituted in the same manner as provided in Section 4 of the Act and Rule.
FORM NO. 1 [See Rule 5 (i)] Receipt of payments to U.P. Welfare Labour Fund.
Book No. Receipt No.
Office of the Labour Welfare Commissioner, U.P. Kanpur.
Received from..................................................
Dated.........................
The sum of Rs. ..............................................
On account of ................................................
Cashier Accountant Signature Designation FORM NO. 2 [See Rule 5 (i)] General Cask-Book Receipt Expenditure Month and Head of item No. of Particulars of receipt and from whom Serial and of receipts receipt or received 3 Challan 1 2 4 Amount item of Total Remittance to Bank Month and date Head and Charges No. and date amount of Pay in slip 5 9 6 7 8 Particulars of Charges No. of cheque Serial no. of Amount Total and to whom Disbursement Voucher 12 10 14 11 13 FORM NO. 3 [See Rule 5 (ii)] Register of cheques (Bank draft) Date of Amount of receipt No. and date of From whom On what account the cheque 2 received cheque 1 5 3 4 Initial of Date of encash. Date of entry No. and date Initial of the Account ment of in cash-book of 1) receipt Officer Account Cheque 7 (Form Officer Issued 9 6 8 10 FORM NO. 4 [See Rule 12 (a)] Classified Abstract Budget Budget Provision B Item May April June Date Amount Date Amount V.No. V.No. V.No.
July August September Date Amount Date Amount V.No. V.No. V.No.
October November December V.No.
Date Amount Date Amount V.No. V.No.
January February March Date Amount Date Amount V.No. V.No. V.No.
Total Transfer entries Monthly total Progressive total FORM NO. 5 [See Rule 11] Budget Estimate for the year 197 for Uttar Pradesh Labour Welfare funds Approximate Estimates of Income and Expenditure Estimate Income No. of Head of Income Actual of Estimate of Actual for Estimate of year 197(next year).
Item the past year current year six months of current year 1 2 3 4 5 6 Rs. Rs. Rs. Rs.
1. By balance in hand at the close of the close of the last year .. ..
2. Fines from or payable by the employees of establishment ..
3. Unpaid accumulation transferred to fund under Section 6 ..
4. Amount transferred by the employers of esstt.
under section 3 (3)
5. Grant by the State Government ..
..
6. Donation or contribution made to fund by any person
7. Miscellaneous ..
Total ..
1 2 3 4 5 6 Rs. Rs. Rs. Rs.
8. Total income of year excluding opening balance, etc. ordinary and debt .. ..
9. Sale proceed of Government securities and withdrawals from saving bank
10. Loans-
(i) From Government ..
(ii) Raised in open market
11. Realisation sinking fund for repayment of loans ..
12. Advances ..
13. Deposits ..
.. ..
14. Total receipts including opening balance ..
Estimated expenditure No. of Head of Income Actual of Estimate of Actual for Estimate of year 197(next year).
Item the past year current year six months of current year 1 2 3 4 5 6 Rs. Rs. Rs. Rs.
1. Central Administration-
(i) Pay of officers and office establishment ..
(ii) Pension and gratuities ..
(iii) Annuities ..
(iv) Allowance of members of the Board ..
(v) Payment of the Audit Fee ..
3 1 2 4 5 6 Rs. Rs. Rs. Rs.
2. Community and Social Education Centres including Reading Rooms and Libraries- ..
(i)
(ii) Establishment other charges ..
..
3. Public bath and washing places -
(i)
(ii)
(iii) Establishment Repair Running and ..
..
other charges ..
4- Medical Relief and conva lucent Homes -
(i) Charges on account of Medical Officers and other staff ..
(ii) Cost of medicines and other hospital and dispensary Charges ..
5. Education facilities for women and children and Education of adults-
(i) Aduily schools and other incidental Charges ..
(ii) Contribution to Institutiona
6. Games and sports -
(i) Cost of Game material and its maintenance ..
(ii) Refreshment charges
(iii)Other Miscellaneous ..
charges ..
1 2 3 4 5 6 Rs. Rs. Rs. Rs.
7- Excursion tours and Holiday Homes-
(i) Establishment..
Buildings Stores Running Charges..
Contributions ..
(ii)
(iii)
(iv)
(v) ..
..
8- Entertainment and other Forms of recreation.
9- Home industries and subsidiary occupation for women and unemployed persons 10- Setting up consumers Multi-purposes, Cooperative societies ..
11- Corporate activities of Social nature ..
12- Facilities for preparation and processing of food Materials ..
13- Provision of housing facilities and their Improvements.
14- Other miscellaneous items ..
15- Grant for welfare of Labours :
(i) To employers ..
(ii)
(iii) Local authority ..
Other Bodies ...
TOTAL EXPENDITURE 16- Extraordinary and debit-
(i) Investment in Securities (other than of Sinking Funds.
(ii) In Saving Bank
(iii) funds Payment is Sinking 1 2 Rs.
3 Rs.
4 Rs.
5 6 Rs.
(iv)
(v) Advances Deposits ..
..
TOTAL DISBURSEMENT BALANCE ..
*Deposit ..
Actual balance TOTAL ..
..
.. GRAND TOTAL * The amount outstanding on encased cheques at the close of the year should not be shown against deposits but note of such cheques should be made at the food of the statement.
Signature of Accounts Officer.
Commissioner.
Labour Welfare FORM NO. 6 (See Rule 9) Register of loans of the labour Welfare fund, Uttar Pradesh Date of receipt No. and Date of the Purpose for which Amount of of loans loans order sanctioning it 2 loan was taken 3 1 4 Rate of Initials of the interest Number of Instalment in which repayable and whether Amount of each Accounts yearly or half-yearly 6 instalment Officer 5 8 7 ________________________________________________________________________ _____________ Payment Remarks Balance (Principal) Initials of Accounts Principal Officer Interest Total of each payment 9 10 11 12 13 14 FORM NO. 7 (See Rule 10) Register of Investment Serial Date of investment Particular of investment Amount Rate of No. for purchase of and in the case of interst security or the date of deposit as the case may be Government security No. , date of paper 1 2 3 4 5 Initials of the Remarks Date of recovery Amount of recovery Initial of the Accounts Officer of interest and adjustment in accounts very of interest and adjustment of accounts Accounts Officer 6 7 8 9 10 FORM NO. 8 (See Rule 7) Register of unpaid Accumulation Date of receipt Initials of of the unpaid Accounts Name of Name of No. of Amount of unpaid the the receipt accumulation Officer employer Claimant Accumulation 1 6 2 3 4 5 Date of publication of the notice In the Notice Board of receipt by the Establishment Claim, if any In the Uttar Pradesh Daily News Paper Date of Gazette 8 7 9 10 ________________________________________________________________________ ___________ Date of reference to the Date of orders Whether claims Date of Cheque authority under section of the has been Refund No.
15 of Payment of Wages Act Authority allowed or rejected 11 15 12 13 14 Amount of Initials of Date of Date of Whether Date Accounts Appeal refund of the decision of appeal allowed Officer claimant if any the appeal 19 of rejected 16 17 18 20 21 No. of Amount Date of transfer to Signature of Remarks Cheque refunded the fund if the appeal is rejected Accounts Officer 22 26 23 24 25 ANNEXURES APPENDIX 1 (See Rule 3) of Name the concern...................................…………....................................................
.
Address..................................................................………….....................
...................
Details of payment of fines realized and unpaid accumulation paid to Labour Welfare Commissioner, Kanpur.
Amou nt of fines realize d Total of Details of unpaid accumulation D.A. and Colum ns 5 and 6 7 Basic Over time other Bonus Wages Allowances 1 2 3 4 5 6 APPENDIX II (See Rule 21) Register of Wages Amount deducted during the month Amount payable during the month D.A. and Basic Over time Other other Allowances 7 Bonus Fines Wages deductions 1 2 3 4 5 6 8 9 10 Balance due to the employee Amount payable during the month D.A. and Basic Over time D.A. and other Bonus Basic Over time other Allowances 13 Bonus Wages Wages Allowances 17 11 12 14 15 16 18 APPENDIX III (See Rule 21) Register of fines realized and unpaid accumulation of the year during Quarter Quarter Quarter Quarter ending ending 31st March December ending ending 30th June 30th September 31st 1 2 3 4 5 1- 2- Total realizations under Fines Total Amount becoming unpaid accumulations of :-
(i) .. ..
Basic Wage ..
Over Time .. (ii)
(iii) Dearness allowances and other allowances TOTAL OF (1) (2) ..
..
English Translation of Shram Anubhag-3, Noti. No. 106/XXXVI-3-36 (Sa)-89 dated March 24, 1990, Published in the U.P. Gazette, Extra, Part-4, Section (kha), dated 24th March, 1990, p.-2 In Exercise of the powers under subsection (1) of Section 9 of Uttar Pradesh Labour Welfare Fund Act. 1965 (U.P.) Act. No. 14 of 1965) read with Section 21 of U.P. General Clause Act, 1904 ( Act. No. 1 of 1904) and in suppression of all previsious Government notification issued in this behalf, the Government is please ot appoint the offers mentioned below as Inpesctors for the whole of Uttar Pradesh for the purposes of the Said Act :- 1- 2- 3- 4- 5- 6- All regional Additional/Deputy Labour Commissioners.
All Assistant Labour Commissioners.
All Assistant Director of Factories.
All Assistant Welfare Officers.
All Labour Enforcement Officers.
All Welfare Inspectors.
English Translation of Shram Anubhag-3, Noti. No. 3460/XXXVI-3-51 (Sa)-89 dated July 25, 1990, Published in the U.P. Gazette, Extra, Part-4, Section (kha), dated July 25, 1990, p.-2 In Exercise of the powers under subsection (3) of Section 8 of the Uttar Pradesh Labour Welfare Fund Act. 1965 (U.P. Act. No. XVI of 1965) the Government is please ot appoint all the Additional Labour Commissioners and Deputy Labour Commissioner Uttar Pradesh as ex officio Additional Labour Welfare Commissioners and Deputy Labour Welfare Commissioners Uttar Pradesh, respectively for the purposes of the Said Act.