State of Madhya Pradesh - Act
The M.P. Zila Panchayats (Accounts) Rules, 1999
MADHYA PRADESH
India
India
The M.P. Zila Panchayats (Accounts) Rules, 1999
Rule THE-M-P-ZILA-PANCHAYATS-ACCOUNTS-RULES-1999 of 1999
- Published on 7 July 1999
- Commenced on 7 July 1999
- [This is the version of this document from 7 July 1999.]
- [Note: The original publication document is not available and this content could not be verified.]
Part I – Preliminary
1. Short title.
- These rules may be called the Madhya Pradesh Zila Panchayats (Accounts) Rules, 1999.2. Definitions.
- In these rules, unless the context otherwise requires,-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 in 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 into use. The Chief Executive Officer or Officer nominated 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 accounting 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 made only by a person who is incharge of the register.6. Waivers/write-off.
- No amount due to a Zila Panchayat shall be left outstanding without sufficient 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 of 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 provision of funds from year to year, if the term exceeds one year in any particular case.8. Control of Expenditure.
- The Chief Executive 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, he must be closely acquainted with the progress of expenditure, commitments and liabilities incurred but not paid.Part III – Accounting Procedure and Records
9. Receipt of money.
10. Receipt Book.
11. Cash Book.
- The cash book shall be in a bounded register in Form No. 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 the cash book and signed by the Chief Executive Officer or Officer nominated by him.12. Accounting of receipts and payments.
- All the receipts either by way of Cash/Cheque/Demand Draft/Money orders etc. or adjustments will be entered on the receipt side of the cash book. In the same way, the payments made in Cash or by Cheque/Demand Draft and by way of adjustments shall be recorded on payment side of the Cash Book. The accounting head of all receipts 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 deductions 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 shown as received in column No. (8) and 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 account 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 of any other employee, however under no circumstances 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 with the treasury.18. Verification of cash.
- At all reasonable intervals but at least once in each month, the cash in hand shall be physically verified by the Chief Executive Officer and shall record the fact on the Cash Book.19. Cash Retention Limit.
20. Withdrawal of Funds.
- The amounts from the Bank, Post-office, Treasury shall be withdrawn after due authorisation by the Zila Panchayat by 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 Chief Executive 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.
- Immediately 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 office accounts. All pay in slip acknowledging the deposits shall be preserved and kept safely.24. Cancellation of cheques.
- When a cheque is required to be cancelled, the cancellation must he recorded on the counter toil of the cheque 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. Similar separate entry shall have to be made in 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.
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 shall 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. Budgetary 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 and Code.29. Opening Balances to be brought forward.
- The previous years closing balances, as appearing in the Balance-sheet of the preceding year shall be brought forward as the opening balances for the current 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 balanced after 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 kept in the General Ledger under appropriate head.33. Specific purpose grants.
34. Department-wise Grants Register.
- A separate register of receipt and utilisation of department-wise grants shall also be maintained in Form ZP-8. Extract from this register should be sent to the concerned department at the end of the each quarter.35. Distribution of Grant to Panchayat.
- A separate Register in Form ZP-9 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.
- Unless specifically provided otherwise, unspent balances of grants-in-aid given for specific purposes or schemes shall be deemed 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 General Ledger for accounting of each type of Rent, Rates and Taxes collected by the Zila Panchayat.38. Demand, Collection, Remission and Balances Register.
39. Sanction of Expenditure and payment of Claims and Adjustments.
- No payment in any manner or adjustment of any amount/payable/recoverable by Zila Panchayat shall be made or entered in the books of accounts or subsidiary records without the prior sanction of the Chief Executive Officer or Officer nominated by him.40. Sanction for Payments.
- The proposal 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 payment 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 acknowledgements.
- 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 of Vouchers.
- All the vouchers, bills, cash memo and other documents supporting the payment shall be retained for at least 3 years, alter 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 likely to 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 Records45. Pay Bills.
- A separate register shall be maintained for the monthly salary bills and arrears bills prepared for the employees of the Zila Panchayat in Form ZP-13. Every pay bill shall be verified, certified and passed for payment by the Chief Executive Officer or Officer nominated by him.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 on account of Income-Tax, Professional Tax etc. shall be remitted to the proper authority within 7 days from the date 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 Employees.
| Form | Conditions | |
| (1) | (2) | |
| (a) | Cash | Zila Panchayat will not pay any interest on the depositedamount. |
| (b) | Post Office fixed deposit Certificates, National SavingsCertificates. | The certificates should be formally transferred in favour ofthe Chief Executive Officer with the sanction of the Head PostMaster, and should be accepted at their surrender value at thetime of tender. |
| (c) | Deposit receipts of Schedule Banks/Co-operative Banks. | (1) The deposit receipt should be made in the name of thepledged or, if it is made out in the name of the pledger, thebank should certify on it that the deposit can be withdrawn onlyon the demand or with the sanction of the pledgee. |
| (2) The bank should agree that on receiving a withdrawalorder from the pledgee in receipt of the deposit, or any partthereof, it will pay the deposited amount with interest to thepledgee. | ||
| (3) The depositor should in writing undertake any riskinvolved in the investment. | ||
| (4) The responsibility of the pledgee in connection with thedeposit and the interest on it will cease when he issues a finalwithdrawal order to the depositor and sent the information tothe bank that he has done so. | ||
| (d) | Fidelity bonds from Insurance Companies. | A fidelity bond may be accepted as Security Insurance fromthe servant of the Panchayat but not from a Private party. Thebond should be in the prescribed form. |
| (e) | Third Party guarantee. | The Guarantor should not be related to the person on whosebehalf the guarantee is being given. The guarantee should alsobe accompanied with a solvency certificate for an amount notless than 4 times of the required amount of security. |
50. Verification of Securities.
Part V – Advances, Loans and Management of Surplus Funds
51. Advances to Staff against Expenditure.
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 advance was taken immediately after incurring such expenditure failing which the entire amount of advance should be deducted from the next salary or other sums payable to him.53. Register of Loans and Advances.
54. Management of Surplus Funds.
- All the surplus funds of the Zila Panchayat, not immediately required may be invested in such Government securities and in such manner as may be directed by the Government. The General Administration Committee shall be authorised to decide the extent and mode of deposits. The details of the investments made shall be kept in the Investment Register in Form No. ZP-17. The Chief Executive Officer shall be responsible for the safe custody of the securities, timely realisation of the income due from the investments and its encashment on maturity.Part VI – Miscellaneous
55. Fines and Penalties.
- All the fines anti penalties levied under the provisions of any law or in accordance 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 waiver/write-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 of all the expenditures incurred on petrol, oil lubricants and on Repairs and 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 or acquired for use of Zila Panchayat shall be recorded in the Stock Register in Form ZP-20A separate folio shall be assigned for each kind of article purchased or acquired by the Zila Panchayat. Separate Registers shall be maintained for the items of dead stock and consumable nature.59. Purchase of Stores.
60. Custody.
- The employees of the Zila Panchayat entrusted with custody of stores shall be responsible for the safe custody of store. He should keep them in good and efficient condition protecting them from loss, damage and deterioration. When the stores have become useless or obsolete or rendered surplus and cannot be put to any profitable use the same should be written off under the orders of the competent authority as per the rules made in this regard.61. Physical Verification.
- Physical verification of all the items of stores/dead stock shall be carried out on a periodic basis and atleast twice in a year by the General Administration Committee shortages/excess, if any detected on verification shall be, recorded in the register duly signed and dated by the verifying authority. The reasons for the shortages shall be investigated and brought to the notice of the Zila Panchayat for recovery/appropriate action.Part VII – Monthly and Annual Accounts
62. Trial Balance.
- At the end of each month, a trial balance shall be prepared in Form 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 monthly statement of receipts and disbursements shall be placed before the Zila Panchayat along with a report explaining the material variations, if any.64. Annual Receipt and Payment.
- At the end of each year, the Trial Balance as on 31st of March shall be prepared in Form ZP-21 and a receipt and disbursement account shall be prepared in Form No. ZP-23.65. 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 Grants, Loans, advances, deposits etc. shall not be included. However, the expenditure incurred on construction/acquisition of Assets shall be treated as revenue expenditure and included in the aforesaid account.66. Balance Sheet.
- A Balance Sheet shall be prepared in Form No. ZP-25 showing the floating assets and liabilities of the Zila Panchayat as on 31st 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 Rules 14, 65 and 66 and pledged before the General Administration Committee, for consideration and approval, by 30th day of May each year. The Annual Accounts shall be accompanied by Administration Report on the activities of the Zila Panchayat for the year. The Administration Report shall contain such information as may be prescribed in this regard.68. Adoptation of Annual Accounts and Annual Report.
- The Annual Accounts and the Administration Report, as approved by the General Administration Committee, shall be approved and adopted at the General Body meeting by the Zila Panchayat on or before 15th day of June each year.69. Submission of Annual Accounts and the Report to the State Government.
- 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 June each year.70. Repeal and Saving.
- All rules corresponding 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 provisions of these Rules.Appendix[See Rule 3]List of Accounting Records and Statements| Form No. | Name of Form/Register | Rules |
| ZP-1 | Receipt Book | 9(1) |
| ZP-2 | Stock register of Receipt Books | 10(3) |
| ZP-3 | Cash Book | 11 |
| ZP-4 | Bank Register | 21 |
| ZP-5 | Bank Reconciliation Statement | 25(2) |
| ZP-6 | General Ledger | 27 |
| ZP-7 | Register of specific purpose grants | 33(1) |
| ZP-8 | Register of grants received and expended | 34 |
| ZP-9 | Register of grants distributed | 35 |
| ZP-10 | Register of (Annual) Rent, Rates and Taxes | 38 (1) |
| ZP-11 | Register of (Monthly) Rent, Rates and Taxes | 38 (1) |
| ZP-12 | Payment Vouchers | 40 |
| ZP-13 | Salary Bill Register | 45 |
| ZP-14 | Register of security obtained from employees | 50 (1) |
| ZP-15 | Register of interest bearing Loans and Advance | 53 (1) |
| ZP-16 | Register of non-interest bearing loans and Advance | 53 (1) |
| ZP-17 | Investment Register | 55 |
| ZP-18 | Register of Fines and Penalties | 55 |
| ZP-19 | Register of Immovable Properties | 56 |
| ZP-20 | Stock Register | 58 |
| ZP-21 | Monthly Trial Balance | 62 |
| ZP-22 | Monthly Receipt and Disbursement Account | 63 |
| ZP-23 | Annual Receipt and Payment Account | 64 |
| ZP-24 | Income and Expenditure Account | 65 |
| ZP-25 | Balance Sheet | 66 |
| Date | Opening Balance | ||||
| Total No. of books | Money Receipt No. from | Money Receipt No. to | Total No. of Receipts | Date | |
| (1) | (2) | (3) | (4) | (5) | (6) |
| Receipt | |||||
| Name of Supplier of Money | No. of Books Printed/Purchased | Signature of Authorised Officer | |||
| Money Receipt No. from | Total Receipt No. to | Total Money Receipt | Total No. of Books | ||
| (7) | (8) | (9) | (10) | (11) | (12) |
| Issue | ||||||
| Date | To whom issued | No. of Books issued | Money Receipt No. From | Money Receipt No. to | Total No. of Receipts | Signature of Receiving Officer |
| (13) | (14) | (15) | (16) | (17) | (18) | (19) |
| Balance of Receipts Books | Signature of Authorised Officer | Remarks | |||
| No. of Books [Col. No. 2(+) 11 (-) 15] | Money Receipt No. From | Money Receipt No. to | Total Receipts | ||
| (20) | (21) | (22) | (23) | (24) | (25) |
| Date | Receipts | ||||||
| Money Receipt Number | Particulars | Subsidiary Register Folio No. | General Ledger Folio No. | Cash | Bank | Adjustments | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Date | Payments | ||||||
| Vouchers Number | Particulars | Subsidiary Register Folio No. | General Ledger Folio No. | Cash | Bank | Adjustments | |
| (9) | (10) | (11) | (12) | (13) | (14) | (15) | (16) |
| Date | Receipts | ||||||
| Receipt Number | Particulars | Cheque/ DD No. | Drawn on (Name of Bank) | Date of deposit | Amount | Remarks | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Withdrawals (Cheque Issued) | ||||||||
| Date | Vr. No. | Particulars | Cheque No. | Signature of Authorised Persons | Amount | Balance with Bank | Remarks | |
| (9) | (10) | (11) | (12) | (13) | (14) | (15) | (16) | (17) |
| S.No. | Cheque No. | To whom issued | Amount |
| 1 | |||
| 2 | |||
| 3 | |||
| .........(+) |
| S.No. | Particulars | Date of Credit | Amount |
| 1 | |||
| 2 | |||
| 3 | |||
| .........(+) | |||
| Total A+B+C |
| S.No. | Date of deposit | Particulars | Amount |
| 1 | |||
| 2 | |||
| 3 | |||
| .............(-) |
| S.No. | Date of pass look entry | Particulars | Amount |
| 1 | |||
| 2 | |||
| 3 | |||
| .............(-) |
| Page...................................... | |
| Name of the Account ............................................. | Budget Code................................ |
| Budget provision........................ |
| Date | Particulars | Cash Book Folio | Debit Rs. | Credit Rs. | Dr. | Balance | |
| Dr./Cr. | Amount | ||||||
| (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 Material | No. and Date | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Amount | Total value of work done as per completioncertificate | Initials of the authorised official | Remarks |
| 8 | 9 | 10 | 11 |
2. The value of labour donated can be worked out by deducting the total of columns 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 grants received during a year, as shown in column No. 4 should 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| Name of Zila Panchayat............... | For the year...... |
| Department........... |
| Serial No. | No. and date of sanction | Purpose of grants | Conditions if any, attached to the grant | Total grant received upto the previous month | |
| (1) | (2) | (3) | (4) | (5) | |
| Grant received during the month | Total grants (5 + 6) | Expenditure upto the end of the previous month | Expenditure during the month | Total expenditure incurred (8 + 9) | Balance (7-10) |
| (6) | (7) | (8) | (9) | (10) | (11) |
| Name of Zila Panchayat: | (1) ................................. |
| Department and Sanction Order No. : | (2) .................................. |
| Purpose of Grants : | (3) ............................... |
| Amount of grant received | 1st instalment Rs..................... |
| IInd instalment Rs. .. ................... | |
| Total .............. |
| S.No. | Name of Zila Panchayat | 1st instalment | |||||
| Amount payable | Vr. No. & date | Amount paid | Balance payable | Initials | |||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | |
| IInd instalment | IIIrd instalment | ||||||
| Amount payable | Vr. No. & date | Amount paid | Balance payable | Initials | Amount payable | Vr. No. & date | |
| (8) | (9) | (10) | (11) | (12) | (13) | (14) | |
| IIIrd Instalment | IVth Instalment | ||||||
| Amount paid | Balance payable | Initials | Amount payable | Vr. No. & date | Amount paid | Balance payable | Initials |
| (15) | (16) | (17) | (18) | (19) | (20) | (21) | (22) |
| Total amount payable during the year (3 +8+13+18) | Total and during the year (5+10 + 15 + 20) | Balance payable (6 + 11 + 16 + 21) | Initials | Remarks | |||
| (23) | (24) | (25) | (26) | (27) | |||
| Name of Assesses : | Address :........... |
| ........Tax/Rent/Rate |
| Date | Opening Balance | Levied during the year | Total | ||
| Year | Amount | Period | Amount | Recoverable | |
| (1) | (2) | (3) | (4) | (5) | (6) |
| Recovery during the year | Balance Recoverable | ||||
| M.R. No. & dated | Amount | Tax | Fines | Total | |
| (7) | (8) | (9) | (10) | (11) | |
2. The Penalties/Interest chargeable shall also be included in the Tax levied column.
Form No. ZP-11[See Rule 38 (I)]Register of (Monthly) Rent, Rates and Taxes| Name of Assesses : | Address :........... |
| Year | Opening Balance | Levied during the month | ||||
| Month | Amount | Month | Bill No. | Due Date | Due Amount | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Surcharge | Total | Recovery | Balance ovcrable the end of the Month | Signature | Remarks | |
| M.R. Amount No. & Date | Amount | |||||
| (8) | (9) | (10) | (11) | (12) | (13) | (14) |
2. The Penalties/Interest chargeable shall also be included in the Tax levied column.
Form No. ZP-12[See Rule 40]Payment VoucherZila Panchayat.......1. Particulars of Payee.....................................................................
2. Bill No........Dated.............Amount......(Rs. in words.........)
3. Purpose of payment.................................................
Against Order No................. Dated.........................SanctionRecommended bySanctioned for Rs.(Rs. in words................only)AccountantChief ExecutiveOfficer/Authorised OfficerPayment and Acknowledgment| Voucher No............CBF No............Date.............. | ||
| Dr................................... | A/C Rs................. | |
| Cr................................... | A/C Rs................... | |
| Mode of payments Cash/Cheque/DDNo...........Date.........drawn on Bank for Rs.(Rs.in........words..only). | ||
| Cashier | Accountant | Acknowledgment |
| Revenue Stamp |
| S.No. | Name of the Employee | CPF No. | A/C | Designation |
| (1) | (2) | (3) | (4) | (5) |
| Pay and Allowances | |||||||
| Pay | DA/IR | HRA | CCA | Allowances | Allowances | Other Allowances | Gross Emoluments |
| (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) |
| Deductions | |||||||
| Income Tax | HR | CPF | FPF | GIS | Festival Advance | Grain Advance | Cycle Advance |
| (14) | (15) | (16) | (17) | (18) | (19) | (20) | (21) |
| Deductions | Signature of Employee | Date of Payment | Cash Book Folio No. | ||||
| Scooter Advance | Building Advance | Other deductions | Total of deductions | Net Amount payable | |||
| (22) | (23) | (24) | (25) | (26) | (27) | (28) | (29) |
1. Attendance has been verified from the records and gross and net amount payable to the employees is admissible to them as per rules.
2. All Service Books have been fully written up-to-date.
3. Proper deduction have been made as per rules.
| Sanctioned for payment: | ||
| Net Amount Rs................... | (Rs. in words ..................) | |
| Deduction Rs..................... | (Rs. in words...................) | |
| Gross Amount Rs................... | (Rs. in words...................) | |
| ...................... | ...................... | ...................... |
| Prepared by Officer | Verified by Accountant | Chief Executive Officer |
| Date............ |
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.................................................
| Date | Deposits with panchayat | Particulars of security transferred give fulldetails | Signature of person in whose custody securitykept | Date of verification and signature of Secretary/Authorised Officer | ||
| Source and mode of Deposit | Amount | Total Amount | ||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Release/Refund of Security | Remarks | ||||
| Date | Reason for refund/release | Signature of officer sanctioning release/refund | Mode of refund | Acknowledgment of the employees receiving therefund | |
| (8) | (9) | (10) | (11) | (12) | (13) |
| Zila Panchayat.............. | Page No.............. | |
| (1) Advance/Loan/Amount of | ................ | |
| (2) Designation/Particulars Status (In case of Employees) | ................ | |
| (3) Permanent Status/Iemporary/on Deputation | ................ | |
| (4) Rate of Interest | ................ | |
| (5) Terms of repayment | ................ | |
| (6) Security obtained, if any | ................ |
| Advances Made | Advances | |||||
| Date | purpose | Cash Book Folio No. | Amount | Date | Details of payment | Cash Book Folio No. |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Recovered | Balance out-standing Principal | Interest (Due & Recovered) | ||||
| Amount (Rs.) | Period | No. of days | ||||
| Principal | Interest | Total | From | To | ||
| (8) | (9) | (10) | (11) | (12) | (13) | |
| Interest (Due & Recovered) | Total out standings (11+17) | Signature of Authorised Officer | Remarks | |||
| Products | Amount of interest due | Recovery as shown in Col. No. 9 | Balance Outstanding | |||
| (14) | (15) | (16) | (17) | (18) | (19) | (20) |
| Zila Panchayat...................... | Page No....... | |
| (1)........Advance/Loan/Amount of | .............................. | |
| (2) Designation/Particulars | .............................. | |
| Status (In case of Employees) | ............................... | |
| (3) Permanent Status/Temporary/on Deputation | .............................. | |
| (4) Terms of repayment | .............................. | |
| (5) Security .................. | .............................. |
| Advances Made | |||
| Date | Purpose | Cash Book Folio No. | Amount (Dr.) |
| (1) | (2) | (3) | (4) |
| Advances Recovered/Adjusted | Balance outstanding | Signature of Authorised Officer | |||
| Date | Particulars | Cash Book Folio No. | Amount (Cr.) | ||
| (5) | (6) | (7) | (8) | (9) | (10) |
| S. No. | Particulars of Investment Made | Signature of Authorised Officer | |||||
| Date | C.B. Folio No. | Particulars of Investment | Distinctive No. | Amount Invested | Rate of interest details of Maturity | ||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Income from Investments | Details of Disinvestment/ Encashment | Signature of Authorised Officer | Remarks | |||||
| Date | C.B. Folio No. | Amount received | Date | C.B. Folio No. | Amount realised | Remarks | ||
| (9) | (10) | (11) | (12) | (13) | (14) | (15) | (16) | (17) |
| S. No. | Name & Address of the Accused | Particulars of Fine | Date of imposition | Amount of fine | Details of Recovery | ||
| M.R. No. & date | C.B. Folio No. | Amount | |||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Detailed of waiver/writ off | Signature of Authorised person | Remarks | ||
| Authority | Reasons | Amount waived/ write off | ||
| (9) | (10) | (11) | (12) | (13) |
| 1 | Serial No. | ............................................. |
| 2 | Name oh 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 LandRecord Department (in case of land.) | ............................................. |
| 5 | Area in hectares | ............................................. |
| 6 | Valuation | ............................................. |
| 7 | Number and date of Government order transferring themanagement to the Panchayat | ............................................. |
| 8 | Description of the property held : | |
| (1) Under direct acquiring : | ||
| (i) Date ofacquiring | ............................................. | |
| (ii) No.and date of order authorising | ............................................. | |
| (2) Received in donation : | ||
| (i) Thename of the donor | ............................................. | |
| (ii) Theapproximate value | ............................................. | |
| (3) Purchased or constructed : | ||
| (i) Date ofpurchase or sanction of construction | ............................................. | |
| (ii) Valueof the property | ............................................. | |
| 9 | Name of the tenant of lessee if any, and term of lease. | ............................................. |
| 10 | Date of termination of lease | ............................................. |
| 11 | Rent per annum | ............................................. |
| 12 | Method of final disposal of property with number and date ofGovernment order sanctioning sale, etc. name of purchase, if any,and amount for which sold. | ............................................. |
| 13 | Whether registration has been done, if yes, give registrationnumber and date, etc. | ............................................. |
| 14 | Signature of the Chief Executive Officer | ............................................. |
| 15 | Remarks | ............................................. |
| Date | Authority for purchase | Receipts | |||
| Source from which received | Voucher No. and date | No. of Articles | Identification Mark | ||
| (1) | (2) | (3) | (4) | (5) | (6) |
| Rate per unit | Cost including incidental charges | Initials of Authorised officer | Date | How disposed of |
| (7) | (8) | (9) | (10) | (11) |
| Authority | No. of Articles | Amount realised and date of credit into thePanchayat Fund | Balance | Initials of Authorised Officer | Remarks |
| (12) | (13) | (14) | (15) | (16) | (17) |
| S. No. | Ledger Folio | Name of Account | Balance on the last day of the preceding month | Transactions during the month | Cumulative Balance at the end of the month | |||
| Debit | Credit | Debit | Credit | Debit | Credit | |||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| Particulars | Upto the end of previous Month | During the month | Total receipts upto... | Budgeted receipts for the year | Remarks |
| (1) | (2) | (3) | (4) | (5) | (6) |
| I. | INCOME | ||||
| 1 | |||||
| 2 | |||||
| 3 | |||||
| 4 | |||||
| Total 'A'................ | |||||
| II. | LOANS & REPAYMENTS RECEIVED | ||||
| 1 | |||||
| 2 | |||||
| 3 | |||||
| 4 | |||||
| Total'B'....... | |||||
| Grand Total.................................................. | |||||
| of receipt (A + B) |
| Particulars | Upto the end of previous month | During the month | Total Payments upto.... | Budgeted Provision for the year | Remarks |
| (1) | (2) | (3) | (4) | (5) | (6) |
| I. | EXPENDITURE | ||||
| 1 | |||||
| 2 | |||||
| 3 | |||||
| 4 | |||||
| Total A' .............. | |||||
| II. | LOANS & ADVANCES & INVESTMENTS1. | ||||
| 2 | |||||
| 3 | |||||
| 4 | |||||
| Total'B' .......... | |||||
| Grand Total........ | |||||
| of receipt (A + B) | |||||
| Balance as on................. | |||||
| Cash.......................... | |||||
| Bank ......................... | |||||
| Total......................... | |||||
| Accountant | Chief Executive Officer |
| S. No. | Particulars of receipts | Amount | S. No. | Particulars of payment | Amount |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1 | Opening balance of cash in hand as on 1st April | 1.2.3.4.5.6.7.8.9.10.11.12. | |||
| 2 | Opening Bank balance as on 1st April | ||||
| Closingbalance of cash in hand as on 31stMarch ......... | |||||
| Closingbank balance as on 31stMarch | |||||
| Total | Total |
| Previous Years Figure | Expenditure | Amount | Previous years Figure | Income | Amount |
| (1) | (2) | (3) | (4) | (5) | (6) |
| To Salaries & Allowances | By property tax | ||||
| To ........ | By ..... | ||||
| To ........ | By ..... | ||||
| To outstanding By expenses (specify each expenditure) | By Grant-in-aid (utilised) | ||||
| To excess of income over expenditure transferred to BalanceSheet | By outstanding income (Specify each income) | ||||
| By Deficit of income over expenditure transferred tobalance-sheet |
| Accountant | Chief Executive Officer | President | Auditor |
1. Opening and closing balances of cash and bank accounts.
2. Fixed deposits and other investment made or encashed.
3. Loans and 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-Tax, Professional Tax etc. but not remitted to the appropriate authority.
| Previous years Figures | Liabilities | As at 31st March | Previous years Figure | Assets | As 31st March |
| (1) | (2) | (3) | (4) | (5) | (6) |
| Zila Panchayats FundBalance as on 1st April | Cash and Bank Balance(a) Cash in hand |
| (1) | (2) | (3) | (4) | (5) | (6) |
| (b) Balance with Banks | |||||
| Add | (i) In saving Accounts | ||||
| (1) Surplus of Income over Expenditure transferred form Incomeand Expenditure Account | (ii) In Fixed Deposit(iii) In Treasury Accounts(iv) InPost Office Accounts....... | ||||
| Add | Investment (At cost loans) | ||||
| (2) Outstanding Income | (i) To Employees(ii) To Gram Panchayats(iii) To JanpadPanchayat(iv) To other (Specify) | ||||
| Less | |||||
| (3) Outstanding Expenses.... | |||||
| Loans Repayable | Advances Receoverable | ||||
| From State Government | (i) To Employees | ||||
| From Janpad Panchayat | (a) For travelling | ||||
| From other (specify) | (b) For Expenses | ||||
| (ii) To Other | |||||
| Security Deposits and Other Sum Repayable | Rent Rates and Taxes and Other Income Receivable | ||||
| (i) Security Deposit from Employees | Rent | ||||
| (ii) Security Deposit form other | Arrears as on 1st April | ||||
| (iii) Earnest Money Deposit | Add : Due during the year | ||||
| Deductions made form salaries but not remitted | Less : Received during the year outstanding as on 31st March | ||||
| Provident fund | |||||
| Income-Tax | |||||
| Professional Tax ......(Specify) | |||||
| Current Liabilities | (b) Rates | ||||
| (a) Un-utilised balances of grants received | Arrears as on 1st April | ||||
| (i) | Add : Due during the year | ||||
| (ii) | Less : Received during the year. | ||||
| (iii) | |||||
| (b) Undistributed amount of janpad Panchayat share of Grant | |||||
| Bill payable and other Outstanding Expenses : | Less : Waived/written off during the year | ||||
| (A) | Outstanding as on 31st March. | ||||
| (B) | (c) Taxes & Other Income | ||||
| (C) | Arrears as on 1st April | ||||
| (D) Outstanding interest on loans accrued and due | Add : Due during the year | ||||
| Less : Waived/written off during the year | |||||
| Outstanding as on 31st March. | |||||
| Zila Panchayat fund balance at the beginning of the year | |||||
| Add : (Less) | |||||
| Deficit (Surplus) of income over expenditure for the year asper Income & Expenditure Account |
| ..................Accountant | ..................Chief Executive Officer | ..................President | ..................Auditor |