The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017

The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017

Rule THE-ANDHRA-PRADESH-MUNICIPALITIES-PREPARATION-OF-ACCOUNTS-RULES-2017 of 2017

I

IV

V

Legal Document View

Unlock Advanced Research with PRISMAI

State of Andhra Pradesh - Act

1. Title and Application.

2. Definitions.

3. Accounting system.

4. Funds to be maintained.

5. Chart of Accounts.

6. Account Code.

7. Rounding off.

8. Responsibility of Councils.

9. Books of Accounts.

10. Maintenance of books of accounts and records.

11. Cash Book.

12. Journal Book.

13. Ledger.

14. Accounting Documents.

15. Cash/Bank Receipt Voucher.

16. Cash/Bank Payment Voucher.

17. Contra Voucher.

18. Journal Voucher.

19. Voucher Numbering.

20. Accounting of income on accrual basis.

21. Income accounted on cash basis.

22. All moneys to be brought to account.

23. Cash and Accounts sections to be kept distinct.

24. Issue of receipt for moneys received.

25. Deposit of amount received in the designated bank.

26. Collections at designated banks directly.

27. Collection Register.

28. Summary of Daily Collections.

29. Accounting of collections.

30. Updation of details regarding cheques /drafts.

31. Updation of Subsidiary Ledgers.

32. Charge of expenditure.

33. Accrual of expenditure.

34. Claims against Municipal Funds.

35. Payment of bills.

36. Settlement of claims.

37. Payments from municipal funds.

38. Cash payment out of Permanent Advance.

39. Cheque payment.

40. Payment through Bank Transfer.

41. Payments to be covered by receipts.

42. Accounting of payments.

43. Updation of Subsidiary Ledgers.

44. Responsibility of the Council.

45. Demand Registers.

46. Accounting of property and other taxes.

47. Provision for doubtful realization.

48. Accounting of water supply transactions.

49. Provision for doubtful recovery of water charges.

50. Accounting for license fees.

51. Provision for doubtful recovery of license fees.

52. Accounting of rental income from municipal properties.

53. Revenue by way of fees from markets, slaughter houses etc.

54. Revenue from other incomes through miscellaneous sales.

55. Accounting of other incomes such as fees etc.

56. Accounting of assigned revenues.

57. Provision for doubtful recovery of rentals and other incomes.

58. Government grants.

59. Accounting of grants.

60. Payment of work bills.

61. Accounting of contractor bills.

62. Capitalisation of fixed assets.

63. Register of Fixed Assets.

64. Valuation of fixed assets.

65. Depreciation on fixed assets.

66. Asset Replacement Register.

67. Revaluation of fixed assets.

68. Advances.

69. Accounting of advances.

70. Permanent Advance.

71. Investments.

72. Deposits.

73. Refund of deposits.

74. Lapse of deposit.

75. Borrowings.

76. Municipal Bonds/Debentures.

77. Sinking Fund/Escrow Account.

78. Appropriation of loans, endowments and other funds.

79. Bank reconciliation.

80. Period end procedures.

81. Monthly statement of receipts and payments.

82. Monthly Trial balance and DCB statement.

83. Annual financial statements.

84. Financial Statements at the end of each quarter.

85. Submission of Receipt and Payment Statement to Government.

86. Audit of annual accounts comprising various financial statements.

87. Computerised accounting.

88. Preparation of Opening Balance Sheet.

89. Adoption of the Opening Balance Sheet.

90. Revision of opening balance sheet.

91. Government's orders on discrepancy.

2. All the challans for remittance of money, the details of which are included in this Bank Receipt Voucher, shall be attached to it.

2. Payment Order for which payment is made shall be attached to the Bank Payment Voucher.

3. The payment vouchers and its supportings shall be cancelled with 'paid' stamp.

2. The narration for the entry should be clearly (understandably) stated.

2. This can be prepared in perforated sheets, as the same shall be used for making support to the deposit slip into the designated bank account or to other collection offices.

3. Separate sheets shall be used in respect of Cash and Cheques/drafts received

2. Provide a reference of Form -25 (Register of Refunds, Remissions and Write-offs for remission and write-offs in Column No. 23.

3. For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.

2. Each plot of land shall be recorded on a separate page in the register.

3. Specify if land is industrial/agricultural/residential in 'Description of Land'.

4. For each entry made, record the Name, Designation and Signature of the person making entry in the register and the person checking the entry.

5. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / improvement (from the date of acquisition) for each of the land owned / utilised by the ULB.

2. Each structure shall be recorded on a separate page in the register.

3. At the end of the accounting year, the amount in column 14 in respect of the current year shall be the amount to be entered in column 11 of the next year (next row).

4. In the year in which there is any improvement to the asset, add the cost of improvement to the current year's opening written down value.

5. For each entry made, record the Name, Designation and Signature of the person making entry in the register and the person checking the entry.

6. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / construction / improvement (from the date of acquisition/construction) for each of the Structure owned by the ULB.

7. In Remarks column, indicate whether the ULB has the ownership right to the property or only utilisation rights.

2. At the end of the accounting year, the amount in column 17 in respect on the current year shall be the amount to be entered in column 14 of the next year (next row).

3. In the year in which there is any improvement to the asset, add the cost of improvement to the total of current year's opening written down value and cost of improvement.

4. For each entry made; record the Name, Designation, and Signature of the person making the entry in the register and the person checking the entry.

5. In case of Plant & Machinery, the details should be given section-wise, location-wise. Separate folios should be allotted for each of the locations.

6. Plant & Machinery of Water Works and Drainage System and sub-station and transformers of the Public Lighting System shall be recorded in this Form.

7. Details of any improvements to the plant and machinery, which has resulted into increasing the capacity of the plant and machinery, should be mentioned separately.

8. In case of Plant & Machinery, specify the date of commencement of operations and the number of shifts for which plant & machinery is operated along with the description of the property in column no. 3.

9. In case of Vehicles, specify the vehicle no., registration no., engine no. and chasis no. along with the description of the vehicle, year of manufacture and 'make' in column no. 3.

10. In Remarks column, indicate whether the Municipality has the ownership right to the property or have only utilisation rights.

11. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / construction / improvement (from the date of acquisition / construction) for each of the movable asset owned by the ULB.

2. At the end of the accounting year, the amount in column 16 in respect on the current year shall be the amount to be entered in column 13 of the next year (next row).

3. In the year in which there is any improvement to the asset, add the cost of improvement to the current year's opening written down value.

4. Cost incurred in acquisition and erection of lampposts and that in respect of cables shall be indicated separately.

5. For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry

6. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / improvement (from the date of acquisition) for each of the location.

2. For each entry made, record the Name, Designation and Signature of the person making entry in the register and the person checking the entry.

2. For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.

2. The format for capital grant register would be similar.

3. Pages of ledger / register would be numbered.

4. In case of more than one loan, summary of all loans shall be drawn suitably in the register.

5. For each entry made, record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry

2. Loss on disposal of investments shall be recorded in column 6 to 10 to reduce the balance of Earmarked Fund

3. For each entry made; record the Name, Designation, and Signature of the person making the entry in the register and the person checking the entry.

State of Andhra Pradesh - Act

[Cites 0, Cited by 0]

ANDHRA PRADESH
India

Published on 24 April 2017
Commenced on 24 April 2017
[This is the version of this document from 24 April 2017.]
[Note: The original publication document is not available and this content could not be verified.]

The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017Published vide Notification No. G.O. Ms. No. 157, Municipal Administration & Urban Development (UBS), dated 24.4.2017Last Updated 6th August, 2019Chapter - I Preliminary

(1)These rules may be called the Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017.

(2)They shall be applicable to all municipalities constituted under the Andhra Pradesh Municipalities Act, 1965.

(1)In these rules, unless the context otherwise requires:-

(a)'Act' means Andhra Pradesh Municipalities Act, 1965.

(b)'Accountant' or 'Accounts Officer' means any senior officer of the municipality, by whatever designation he is called, heading the accounts section and entrusted with the responsibility of accounting the incomes, expenditures, assets and liabilities of the municipality.

(c)'Auditor' means a person appointed by Government for the purpose of auditing the accounts of the municipal fund under section 128 of the Act.

(d)'Budget or Budget Estimate' means the statement showing the probable income and expenditure during the following year prepared by the Council.

(e)'Chairperson' means a person elected as Chairperson under section 23 of the Act.

(f)'Commissioner' means Commissioner for a municipality appointed by Government under section 29 of the Act.

(g)'Council' means a body of members constituted under section 5 of the Act for each of the municipality having authority over it.

(h)'Director' means Director of Municipal Administration appointed by Government under section 63 of the Act by whatever designation he is called.

(i)'Government' means Government of Andhra Pradesh.

(j)'Manual' means Andhra Pradesh Municipal Accounts Manual (2008) adopted as published by the Government.

(k)'Municipal Fund' means a fund constituted under section 125 of the Act to receive all moneys received by the Council.

(2)The words and expressions used but not specifically defined in these rules shall have the meanings assigned to them in the Andhra Pradesh Municipalities Act, 1965 and Andhra Pradesh Municipal Accounts Manual published by Government.

(3)The numbers used for various forms and registers in Andhra Pradesh Municipal Accounts Manual have been adopted in these rules. As some of the forms and registers are not applicable in the context of the Rules, there would be some discontinuity in the numbers.Chapter - II Accounting System

(a)Every Council shall maintain its books of account in the accrual based system of accounting.

(b)All financial transactions shall be identified with funds and separate books of account maintained for each such fund. In other words, every Council shall also adopt fund based accounting.

(1)The accounts of the Municipal Fund shall be segregated into the following funds for the purposes of record keeping and reporting. The funds other than General Funds shall be classified as Special Funds.

(a)General Fund - accounts covering all activities which do not fall under any category referred below.

(b)Capital Project Fund - accounts compressing moneys received from State Government or Central Government or other agencies for undertaking various activities.

(c)Primary Education Fund - accounts covering activities relating to schools maintained by the municipality.

(2)Each fund shall consists of various Sub-Funds

(3)The Council shall create such other Sub Funds as demand arise.

(4)Each Fund Account requires separate maintenance of records, and as such shall observe the following:

(1)All vouchers shall be prepared separately for each fund

(2)Separate bank accounts shall be maintained for each fund; and remittances or payments shall be made to or drawn from the bank account of relevant fund.

(3)All the funds mentioned in sub rule (1) above shall together constitute the Municipal Fund.

- Accounting entries shall be identified with a standard chart of accounts consisting of

(a)Function Code, a mandatory code as per Schedule I of the Rules

(b)Account Code, a mandatory code as per rule 6 below

(c)Functionary Code, an optional code, wherein the section of the municipality, which discharges the function is identified

(d)Field Code, an optional code, wherein the geographical divisions in the municipality are identified.

(e)Fund Code, a mandatory code, wherein various funds referred in rule 4 are identified.

(1)Account code represents the nature of income, expenditure, liability and asset. The income, expenditure, liability and asset are identified in the numeric and are structured into major head, minor head and detailed head codes.

(a)Income account heads are shown in Schedule II of the Rules

(b)Expenditure account heads are shown in Schedule III of the Rules

(c)Liability account heads are shown in Schedule IV of the Rules

(d)Asset account heads are shown in Schedule V of the Rules

- All amounts shall be rounded off to the nearest rupee; an amount of fifty paise and above shall be rounded off to the next higher rupee, while an amount below fifty paise shall be rounded off to the immediately lower rupee.

- Every Council shall follow the accounting system and chart of accounts, and maintain such books of account as prescribed in these rules to accurately record all incomes, expenditures, liabilities and assets in respect of each fund as specified in Rule 4.Chapter - III Books of Accounts and Accounting Documents

(1)Every Council shall maintain its books of accounts in respect of each fund separately for each financial year

(2)The primary books of account under accrual based system of accounting shall be

(a)Cash Book;

(b)Journal Book; and

(c)Ledger

(1)The books of accounts, forms and registers shall be maintained either in Telugu or English.

(2)The pages of books of accounts, registers, receipt books, bill books and other accounting records and registers shall be serially numbered and each page or folio affixed with the municipal seal. The number of pages of each book or register shall be certified in writing after verification on the last page, by the head of office or other person duly authorized.

(1)The Cash Book shall be the book of original entry recording transactions involving cash and/or bank.

(2)The Cash Book has two sides, namely, 'receipt' and 'payment'. All collections on behalf of the municipality shall be recorded on the 'receipt' side; and all payments shall be recorded on the 'payment' side.

(3)Separate Cash books shall be maintained for each of the Funds referred in Rule 4.

(4)Separate Cash books shall be maintained in respect of each bank account.

(5)The Cash book shall be closed daily, the totals for the end of day struck and the closing balance worked out.

(6)The Commissioner or the officer authorized by him, shall examine the entries and the closing balance in the Cash book every day and affix his signature in token of such examination. He shall also verify the cash balance on hand with the Cashier/Shroff with reference to the Cash book balance every day.

(7)The Cash book shall be maintained in Form No.l.

(1)The Journal Book shall be the book of original entry for recording all transactions other than those involving cash and/or bank.

(2)Separate Journal Book shall be maintained for each of the Funds referred under Rule 4

(3)A non-cash/bank transaction shall be first recorded in the Journal book by appropriately identifying the account head to be debited or credited in respect of the transaction.

(4)The Journal book shall be maintained in Form No.2.

(1)The Ledger is a book of each account as specified in the Chart of Accounts. Each account is separately maintained with debit and credit aspects to indicate the closing balance in respect of that account. It shall provide listing of all transactions in respect of a head of account. Each entry in the Cash book and Journal Book shall have a posting in the Ledger.

(2)Since Cash book in effect is a Ledger of Cash and Bank Account Heads, transactions relating to deposit into or withdrawal of cash from bank or transfer of amount from one bank account to another bank account need not be included in the Ledger.

(3)At the end of every day, the transactions recorded in the Cash Book and Journal Book shall be posted to the appropriate accounts in the Ledger and should be verified.

(4)The Ledger shall be maintained in Form No.3.

(1)Every Council shall prepare a Voucher and it is a standard form for recording every financial transaction in the primary books of account.

(2)The Vouchers, in other words, the accounting documents shall be

(a)Cash/Bank Receipt Voucher

(b)Cash/Bank Payment Voucher

(c)Contra Voucher, and

(d)Journal Voucher.

(1)It is a document prepared for recording receipt entries in the Cash Book. The Cash Receipt Voucher shall be prepared for receipts in cash and Bank Receipt Voucher for receipts by cheques, demand drafts, pay orders etc. which need to be deposited in the bank for realization.

(2)The Cash/Bank Receipt Voucher shall be maintained in Form No.4

(1)It is a document prepared for recording payment entries in the Cash Book. The Cash Payment Voucher shall be prepared for payments in cash and Bank Payment Voucher for payments by cheque.

(2)The Cash/Bank Payment Voucher shall be maintained in Form No.5.

(1)It is a document prepared for recording transactions involving deposit of cash into the bank, withdrawal of cash from the bank or transfer of amount from one bank to another.

(2)The Contra Voucher shall be maintained in Form No.6.

(1)It is a document prepared for recording entries in the journal book. These entries do not involve any cash/bank related transactions.

(2)The Journal Voucher shall be maintained in Form No.7.

- Vouchers shall be numbered for each Form series (Form No.4, 5, 6 or 7 as the case may be) separately. Separate serial numbers shall be maintained for cash transactions and for each bank transaction. Separate serial numbers shall also be maintained for each fund.Chapter - IV General Procedure for Accounting of Income

(1)All items of revenue which fulfill the following criteria shall generally be taken as income on accrual basis

(a)The income is measurable, ie., when the income is earned or the right to receive it is established.

(b)The amount due is determined or determinable.

(c)There is no significant uncertainty about the realization.

(2)In such cases, a statement of bills raised/demand raised/income accrued shall be furnished by the concerned section to the accounts section at the following frequency:

(a)In respect of property tax, water charges (tap rate basis), fees, leases and rents - annually, at the beginning of the year, for the whole year's income.

(b)In respect of new assessments/increase under property tax - on monthly basis when assessment is newly made or tax increased.

(c)In respect of other incomes, as and when they become due for collection.

(3)The Statement of Bills raised shall be maintained in Form No.22

(4)The Account section shall, based on this intimation, pass a Journal Voucher and accrue the income by debit to its 'Receivable Account'.

(5)All collections in respect of accrual income shall be credited to the same 'Receivable Account' as and when they are received.

- Incomes which do not fulfill the criteria of accrual as mentioned in Rule 20, shall be accounted as and when they are actually collected or received by the municipality.Chapter - V General Procedure for Accounting of Receipts

(1)All money transactions to which any officer or employee of the Council in his official capacity is a party shall, without any reservation, be brought to account. All moneys received by the Council shall be lodged in the nearest Government treasury, or with the sanction of the Government in a bank.

(2)The Commissioner or any person authorized by him in this behalf shall draw any money required for disbursement from the treasury or bank through cheques. No money received on behalf of the Council shall be utilized for its expenditure without first being brought into account and remitted into the treasury or bank.

- The Cash and Accounts sections of the municipal office shall be kept distinct from each other and under distinct officials who shall be termed as 'Cashier/Shroff and 'Accountant' respectively. The same person shall not receive the collection and compile the accounts on behalf of the Council.

(1)The amounts due to the Council shall be collected in the head office or circle/ward offices. The amounts may also be collected by any outdoor officer authorized for the purpose

(2)For any amount received either in cash or in the form of cheque/demand draft/pay order etc., a receipt duly signed and dated shall be issued.

(3)The receipt shall be maintained in Form No.8.

(4)All cash/cheques/demand drafts/pay orders etc. shall be recorded in a Receipt Register.

(5)The Receipt Register shall be maintained in Form No.9.

(6)The cheques/demand drafts/pay orders etc. shall also be recorded in a separate register to watch the status of realization.

(7)The Register on Status of Cheques shall be maintained in Form No. 10.

(1)The amount collected (cash/cheques/demand drafts/pay orders etc) in the circle/ward offices or by the authorized outdoor officer (after issue of receipt and recording it in the Receipt Register) shall be deposited in the head office or designated bank account. The Cashier/Shroff in the head office accounts for these amounts. He enters these details also in the Receipt Register maintained by him.

(2)The Cashier /Shroff in the head office shall deposit the amount collected in the head office and the amount received from other collecting agencies in the designated bank. The deposit shall be made on the same day or the next working day.

- In respect of direct collections by designated banks, the payer shall submit the amount to the bank along with challan in triplicate. The bank shall accept the remittance and return one copy of acknowledged challan to the party. The bank shall retain one copy with it and send the third copy of the challan to the municipality along with daily bank statement.

(1)The head office or circle/ward office or any outdoor officer authorized to collect amount on behalf of the municipality, on issue of receipt for the amount collected, besides entering in the Receipt Register shall also enter the particulars of each receipt in the Collection Register on daily basis.

(2)The Collection Register shall be maintained in Form No. 11.

(1)The Cashier/Shroff, based on the details of various Collection Registers shall prepare a summary of daily collections. The summary shall be forwarded to the Accounts section.

(2)The Summary of daily collections shall be maintained in Form No. 12.

(3)In respect of receipts at designated banks directly, which do not pass through Cashier, the summary of daily collections shall be prepared by the Accounts section based on the daily bank statements. If necessary, an officer may be designated for the purpose of coordinating with the banks.

- Based on the summary of daily collections, the amount collected during the day shall be accounted through a Bank Receipt Voucher as follows

(i)In respect of cash receipts, by debit to bank account and credit to respective heads of account

(ii)In respect of cheque receipts, by debit to cheques in hand and credit to respective heads of account.

(iii)In respect of direct bank receipts, by debit to bank account and credit to respective heads of account

(1)The realization/return of the cheques/drafts shall be followed up with the bank. The realization or dishonour of the cheques/drafts shall be updated in the Receipt Register as well as communication to the concerned section.

(2)The concerned section shall at once inform the tenderer of the cheque that the receipt issued for the payment through cheque stands cancelled and that he has to make payment of such amount in cash or demand draft only, along with the bank charges debited by the bank, if any.

(3)The details of realization/return of the cheques/drafts shall be watched through the Register on Status of Cheques by the circle/ward office or head office, who has actually deposited the cheque/draft in the bank and intimated to the Accounts section.

(4)Based on the intimation, the Accounts section shall reverse the original collection entry in the books of account. Appropriate reversal entries shall also be made in all the registers where such transaction has been posted.

(5)The dishonoured cheque shall be retained by the Accounts section and it shall not be returned till the amount covered in the cheque is remitted by the concerned payer.

(1)The Accounts section shall maintain separate Subsidiary Ledger for each of Major Heads of Income. The Subsidiary Ledgers would provide function-wise break up of income accrued/ received by the municipality. Separate folios shall be maintained for each function within the Subsidiary Ledger for recording incomes in respect of each function.

(2)This exercise shall be made on daily basis.

(3)The Function-wise Income Subsidiary Ledger shall be maintained in Form No.33Chapter - VI General Procedure for Accounting of Expenditure

- No expenditure shall be charged against the Municipal Fund, unless there is provision in the Budget Estimate and sanction from the appropriate authority.

(1)Every claim against the municipal fund shall, after examination with reference to work order/supply order/indent shall be accepted if it is in order and accrued through Journal Voucher

(2)However, such accrual shall be carried out on a regular basis only of establishment expenses, and bills pertaining to procurement of goods and services, supported by work order and suppliers' bill.

(3)Other revenue expenditure may be accounted on payment and outstandings accrued at the end of the period ends only.

(1)Every person having any claim against the Municipal Fund shall present a bill at the municipal office. Wherever possible, such bills shall be in the Form provided for the purpose and the claimant shall date and sign the same and stamp it when necessary.

(2)Where a claimant presents a bill in the Form different from the Form provided for the purpose, a separate bill in the proper Form shall be prepared by the officer incurring the expenditure and the claimant's bill shall be attached thereto as a supporting document.

(3)All bills presented for a claim against the Council, except a paid bill pertaining to permanent advance shall be received in the section concerned and entered in a Register of Bills for Payment.

(4)The Register of Bills for Payment shall be maintained in Form No. 13.

(5)The concerned section shall examine the bill and if the claim is in order and supported by sanction of competent authority, such bill shall be sent to the Accounts section along with necessary entries and signature in the Payment Order. Necessary certificates prescribed shall be recorded in the Payment Order/Bill by the officer in-charge of the section before sending the bill to the Accounts section. Full details of the bill, admissibility, deductions and other details shall also be noted in the note file.

(6)The Payment Order shall be maintained in Form No. 14.

(7)The officer preparing the Payment Order shall be personally responsible to ensure that the bill is complete and affords sufficient information as to the nature of payments being made.

(1)The Accountant shall scrutinize the bills with reference to admissibility, sanction and availability of budget provision. If the bills satisfy all the conditions, he shall submit the bills to the Commissioner with due noting in the note sheet as well as the payment order, for acceptance and payment. Where any deficiencies are noticed in the bills, he shall return such bills to the section concerned indicating the deficiencies.

(2)Where the bills are accepted for payment, the Commissioner shall make an order of acceptance for payment on the Payment Order and also in the note file and send the bill along with the file to the Accountant for payment. Then, the Accountant shall examine the claim once again and satisfy its correctness; and shall prepare a Journal Voucher and Cash/Bank Payment Voucher.

(3)When the bills include recoveries/adjustments of claims due to Council, the payment order and recordings in the note file shall indicate the gross amount of the claim, amount recovered/adjusted and the net amount payable to the claimant. The Accountant shall pass necessary Journal Vouchers for recoveries/adjustments made in the bills and ensure that payment is made only for the net amount payable.

(4)After payment, the bill shall be endorsed with the words 'paid and cancelled'. The Accountant shall record the payment details on the face of the bill as well as on the note file. He shall then return the file along with 'paid and cancelled' endorsed bill to the concerned section. The Accountant shall retain the 'pay order' as support for the Journal Voucher and Payment Voucher.Chapter - VII General Procedure for Accounting of Payments

(1)All liabilities incurred shall be discharged with the least possible delay.

(2)All claims which are barred by time under relevant rules shall not be paid without the sanction of the authorities specified therein.

(1)All payments from municipal funds shall be paid by cash or cheque or bank transfer with reference to Cash/Bank Payment Voucher

(2)The payments made by cheques shall be signed by the Commissioner.

(3)Payments less than rupees one hundred may be paid in cash.

(1)If the bill is to be paid in cash, it shall be paid from out of the permanent advance.

(2)If the amount is payable from out of permanent advance, it shall be approved by the competent authority and made over to the officer holding permanent advance for making payment. The officer holding permanent advance shall pay the amount, and after payment in cash, shall stamp the voucher with the words 'paid in cash' in a conspicuous manner. This shall be attached as a sub voucher to the next contingent bill while recouping the permanent advance.

(3)The Register of Permanent Advance shall be maintained in Form No. 17.

(1)If the amount is payable by cheque, the Accountant shall prepare a cheque for the amount payable as per the bill and submit to the Commissioner for signing the cheque. An entry of the cheque prepared shall be made in the Cheque Issue Register.

(2)The Cheque Issue Register shall be maintained in Form No. 15

(3)On payment by cheque, the voucher shall be stamped with the words 'paid by cheque Number and Date' in a conspicuous manner.

(1)If the amount is payable through Bank Transfer, the Accountant shall prepare a Bank Advice for the amount payable as per the bill and submit to the Commissioner for signing the Bank Advice.

(2)The Bank Advice shall be in maintained in Form No. 41

(3)On payment through Bank Advice, the voucher shall be stamped with the words 'paid through Bank Advice Number and Date' in a conspicuous manner.

(4)All Bank Advices shall be recorded in a Register for Bank Advices

(5)The Register of Bank Advices shall be maintained in Form No.42

(1)Every payment made, either in cash or cheque or bank transfer, shall be covered by a receipt, and signed by the person to whom the money is paid. Every receipt for a sum exceeding Rs.5,000/- shall be stamped by the payee with a one rupee revenue stamp.

(2)Every Payment Voucher shall bear or have been attached to it an acknowledgement of the payment, signed by the person for whom or on whose behalf the claim is put forth. No payment shall be made in the absence of the necessary acknowledgement.

(3)Date of receipt shall invariably be noted in the acknowledgement by the person who received the payment.

(1)The entry for payment shall be made by credit to the cash or bank account and

(a)In case a liability was earlier taken for the amount of the bill, by debit to the same liability account;

(b)In case no liability was taken, by debit to the appropriate expenditure account head.

(1)The Account section shall maintain separate Subsidiary Ledger for each of Major Heads of Expenditure. The Subsidiary Ledgers would provide function-wise break up of expenditure incurred by the municipality. Separate folios shall be maintained for each function within the Subsidiary Ledger for recording expenditures in respect of each function.

(2)This exercise shall be made on daily basis.

(3)The Function-wise Expenditure Subsidiary Ledger shall be maintained in Form No.34.Chapter - VIII Maintenance of Demand, Collection and Balance Registers

- It shall be the responsibility of the Council to identify and list out all persons liable for payment of tax, fees, charges or any sum due to it; and maintain their record in a manner that the amounts due, collections made and balances due are available in respect of all such persons.

(1)On identification of the persons liable for payment of tax, fees, charges or any sum payable to the Council, the concerned sections shall maintain the Demand Register in respect of the relevant Income. The register should provide information in respect of demand, collection, remission/written-off and the balance.

(2)The Demand Register shall be maintained in Form No.20

(3)The Demand Register shall be updated by the respective sections for any demand that is raised or falls due, any collection that is made in respect of a person and the balance amount outstanding from that person.

(4)Head of the concerned section shall prepare a statement of bills raised, which revises the demand and shall send it to the Accounts section. In case new bills are not raised and there is no change in the demand, a nil statement shall be sent.

(5)This exercise shall be made every month.

(6)The Statement of Bills Raised shall be maintained in Form No.22.Chapter - IX Procedure for Accounting Property and Other Taxes

(1)Property and other taxes shall be accrued as income at the beginning of the year and at other intervals in accordance with sub-rule (2) of Rule 20.

(2)Where system of self assessment of property tax is adopted in any municipality, the amount of tax income can be accrued only after the self assessment forms submitted are scrutinised and approved.

(3)Cesses collections on behalf of other agencies along with property tax shall be treated as a liability for payment to the concerned agency. If any collection or service charges are provided for collection of such cesses, it shall be taken as income, and shall be deducted from the amount payable to the agency.

(1)On any amount of receivables, remaining outstanding beyond two years, provision for doubtful realization shall be made in accordance with the following norms:

(a)Outstanding for more than 2 years, but not exceeding 3 years: 25%

(b)Outstanding for more than 3 years, but not exceeding 4 years: 50%

(c)Outstanding for more than 4 years, but not exceeding 5 years: 75%

(d)Outstanding for more than 5 years: 100%

(2)The provision referred to above is made in the form of debit and shall be made at the end of the year for the accounting purpose only. It should neither be considered as a reduction of demand in the Demand Register nor should be treated as written-off.Chapter - X Procedure for Accounting of Water Charges

(1)Water supply charges shall be accrued as income in the Water Supply and Drainage Fund in accordance with rule 20.

(2)Other receipts which are not accruable, such as, connection charges, pipeline service charges, water tanker charges, disconnection and reconnection charges etc. shall be accounted on actual receipt in accordance with rule 21.

(1)On any amount of receivables, remaining outstanding beyond two years, provision shall be made for doubtful recovery of water charges in accordance with the following norms.

(a)Outstanding for more than 2 years, but not exceeding 3 years: 50%

(b)Outstanding for more than 3 years: 100%

(1)Income from license fee shall be accrued as income in accordance with rule 20.

(2)Income from new license fee shall be accounted as and when they are realized in accordance with rule 21.

(1)On any amount of receivables, remaining outstanding beyond two years, provision shall be made for doubtful recovery of license fees in accordance with the following norms.

(a)Outstanding for more than 2 years, but not exceeding 3 years: 50%

(b)Outstanding for more than 3 years: 100%

(1)Income from rents from municipal properties shall be accrued on annual basis at the beginning of the year in accordance with rule 20.

(2)The Council shall maintain a Demand Register in Form No.20 and enter all municipal properties like lands, buildings, shopping/commercial complexes etc. from which rents are due. New shops/shopping complexes let out during the year together with rents shall also be included in the register.

(1)When the right to collect market fees, slaughter house fees, parking fees etc. is leased out, the lease shall be confirmed by the competent authority and a lease deed shall be executed.

(2)The relevant details shall be entered in the Demand Register in Form No.20 and the income there from shall be accrued on annual basis at the beginning of the year in accordance with rule 20.

(1)Other incomes through miscellaneous sales of distrained property, road side trees, stores and condemned material etc., the sales shall be confirmed by the competent authority.

(2)On confirmation of the sales, the relevant details shall be entered in the Demand Register in Form No.20.

(3)Other incomes, in respect of which demand is ascertainable, shall be accrued on annual basis at the beginning of the year in accordance with rule 20.

(4)Other incomes which are of uncertain nature for which the amount is not ascertainable, the income shall be accounted as and when they are actually collected or received by the municipality in accordance with rule 21.

- Where the fees cannot be ascertained in advance as accruable, the income there from shall be accounted as and when they are actually collected or received by the municipality in accordance with rule 21.

(1)Assigned revenues are usually in the nature of a share in the revenues of the Government, to compensate for certain losses in revenue or to support the resources of the municipalities. The share in revenues is determined on the basis of the collections made by the Government in the municipal area.

(2)As such, the income is not ascertainable and the actual receipts are taken as income. It shall be accounted during the year only upon actual collection in accordance with rule 21.

(3)However, at year-end, if sanction order (or proceedings) is passed and the amount is ascertained, the revenues shall be accrued in accordance with rule 20.

(1)On any amount of receivables, remaining outstanding beyond two years, provision shall be made for doubtful recovery of rentals and other incomes in accordance with the following norms.

(a)Outstanding for more than 2 years, but not exceeding 3 years: 50%

(b)Outstanding for more than 3 years: 100%

(1)Municipalities receive grants from State Government, Central Government or any other agency.

(2)Grants received by the municipalities are of two categories

(a)Capital Grant: Usually received for capital expenditure, ie., for creation of fixed assets, like purchase of land/building/equipment or providing infrastructure etc. The benefits of such expenditure are of an enduring nature and spread over an extended period of time.

(b)Revenue grant: Generally received for meeting recurring expenditure, the benefits of which usually expire within the accounting year in which it is incurred.

(3)Grants may also be General or Specific.

(a)General grants are for non specific purpose.

(b)Specific grants are meant for carrying out specific projects/schemes or meeting specific expenditure.

(4)Specific grants can have both capital as well as revenue component, eg., grants for construction of new roads and subsequent repairs and maintenance of roads. Specific grants may be received in advance or as a reimbursement of the expenditure incurred by the municipality. These grants shall be treated as a liability.

(5)All grants received shall be entered in Grant Register. Separate Registers shall be maintained for Capital and Revenue Grants; and also separate pages for each grant. The details of receipts as well as expenditure incurred from it shall be recorded in the Grant Register.

(6)The Grant Register shall be maintained in Form G-l.

(1)General grant which is of revenue nature shall be recognized as income only upon actual receipt.

(2)Specific grant towards revenue expenditure, received prior to the expenditure incurred, shall be treated as a liability till such time the expenditure is incurred.

(3)Specific grants received or receivable in respect of specific revenue expenditure shall be recognized as income in the accounting period in which the corresponding revenue expenditure is charged.

(4)Specific grants received towards capital expenditure shall be treated as a liability till such time the fixed asset is constructed or acquired.

(5)Grants in the form of non-monetary assets (such as fixed assets given at concession rates) shall be accounted for on the basis of the acquisition cost. In case a non-monetary asset is received free of cost, it shall be recorded at a nominal value (e.g. Rupee One).Chapter - XIV Procedure for Accounting Public Works

(1)Payments to contractors and suppliers shall be made by means of 'account payee' cheques drawn in their favour or through bank transfer.

(2)Every payment to a contractor shall be on account of some particular work for which a work order exists. No payments in anticipation of measurements shall be made to a contractor.

(1)When a contractor's bill is accrued under Rule 33, the liability shall be taken by

(a)Debit to the 'capital works in progress' account in case of an ongoing contract to create a new (capital) asset;

(b)Debit to the 'revenue expenses' account in case the contract is to carry out certain repair or maintenance work

(2)When the capital asset referred to in clause (a) above is completed, it shall be capitalized.

(3)On receipt of contract completion certificate, the Accounts section shall capitalize the amount lying in the 'capital work-in-progress' account and convert it into a Fixed Asset.Chapter - XV Procedure for Accounting Fixed Assets

- When as asset is ready and put to use, the amount spent on the asset which was recorded under 'capital work-in-progress' account, shall be capitalized by debit to the appropriate 'fixed asset' account and credit to 'capital work-in-progress' account.

(1)The Council shall maintain the following registers comprising of land, buildings and other infrastructure, movable and immovable properties which belong to the municipality

(a)Register of Land (Form No.32)

(b)Register of Immovable Properties (Form No.30)

(c)Register of Movable Properties (Form No.31)

(d)Register of Public Lighting System (Form No.36)

(2)The registers shall be maintained category-wise in respect of lands, buildings etc.

(3)The infrastructure assets like roads, water works, bridges, culverts, sewers and drains etc. shall be recorded ward/locality wise for purposes of identification, measurements etc.

(4)The registers shall be maintained Fund-wise.

(5)Any new asset that is capitalized, acquired, donated or gifted shall be recorded in the Register on the date the asset is capitalized, acquired, donated or gifted.

(1)All fixed assets shall be carried at cost less accumulated depreciation, as specified in A.P. Municipal Asset Valuation Methodology Manual (APMAVMM).

(2)The cost of fixed asset shall include cost incurred/money spent in constructing, installing or acquiring the fixed asset, interest on borrowings and other incidental or indirect expenses incurred up to the month of commissioning of the asset.

(3)In case a fixed asset is acquired at concessional rate, the concessional rate shall be recorded as the cost of acquisition.

(4)In case a fixed asset is donated or gifted, the cost shall be recorded at a nominal value of rupee one.

(1)At the end of the accounting year, depreciation shall be provided on each class of fixed asset at the rates prescribed by Government. The amount of depreciation shall be computed under straight line method or written down value as prescribed by Government/ APMAVMM. However, depreciation shall not be charged to land.

(2)In case the asset is capitalized on or after 1st October of the year, depreciation shall be applicable at half of the rates prescribed above.

(3)The depreciation of each asset shall be updated in the Fixed Assets Register every year.

(1)The Council shall maintain a separate Asset Replacement Fund for replacement of fixed assets, by transfer of amounts equivalent to the depreciation provision made for the accounting year.

(2)The amounts shall be transferred from General Fund. A separate bank account shall be maintained to deposit the amounts relating to Asset Replacement Fund.

(3)The Asset Replacement Register shall be maintained asset class-wise to record the amounts transferred for the purpose.

(4)The Asset Replacement Register shall be maintained in Form No.35

(1)The Council may carry out a revaluation of its assets, with prior permission of Government in any of the following cases:

(a)When commercial development of the fixed assets are taken up after the land use and architectural control have been approved by competent authority;

(b)At the time of lease;

(c)At the time of issue of municipal bonds.

(2)Any increase in value of fixed assets due to revaluation shall be recorded in a 'Revaluation Reserve' Account.

(3)Revaluation Reserve shall be adjusted/reduced by an amount equivalent to the depreciation charge on the revalued portion of the fixed asset.Chapter - XVI Procedure for Accounting Advances and Other Assets

(1)The advances paid from municipal funds do not constitute expenditure, and they shall be recovered or adjusted in future; and they therefore shall be accounted under 'advances recoverable'.

(2)All transactions relating to advances shall be recorded in the Register of Advances.

(3)The Register of Advances shall be maintained in Form No. 16.

(1)Whenever advances other than permanent advances are made, the transactions shall be recorded in the Register of Advances and recoveries in the form of repayments or adjustments watched.

(2)The total of advances made during a month in the Register shall be agreed with the corresponding total in the Ledger.

(3)When an advance is recovered in cash or adjusted by deduction from bill through the Journal Voucher, the amount shall be noted against the original advance in the column for the month in which the recovery or adjustment is made. The total of recoveries made for a month shall be agreed with the corresponding credit under advances in the Ledger.

(1)An amount of permanent advance shall be sanctioned to an officer to meet immediately the petty expenses connected to his section. The amount shall be decided by the Council with reference to the average expenses to cover for a month.

(2)The amount shall be recouped once in a month or whenever the permanent advance runs short duly supported with the details of expenses. All sub vouchers have to be stamped as 'cancelled' after payment.

(3)Permanent advance shall be adjusted by debit to the appropriate expense heads for which the amount is used.

(4)Register of Permanent Advance shall be maintained in Form No. 17

(1)The Council shall maintain a Register of Investments.

(2)The Register shall be maintained in Form IN 1

(3)All investments belonging to the Council shall be entered in the Register. The investments are assets of the municipality.

(4)The Register shall also indicate interest due and realizations on account of it from time to time. It should be ensured that the amounts due are realized on due dates and that there are no outstandings. In respect of interest accrued but not received at the end of the year, a journal entry shall be passed for accounting 'the interest amount under income'.Chapter - XVII Procedure for Accounting Deposits, Borrowings and Other Liabilities

(1)Deposits received shall not be accounted under income as these are liabilities. All deposits received by the municipality shall be entered in a Register of Deposits.

(2)The Register of Deposits shall be maintained in Form No. 18.

(3)All deposits received either by cash, demand draft or recovered through Journal Voucher shall be entered in the Register. Separate sets of pages shall be set for each of the following classes of deposits.

(a)Deposits by market/shop room lessees.

(b)Deposits by contractors and suppliers.

(c)Other deposits

(4)Deposits which are not refundable shall be credited to the relevant income head of account.

(1)Deposits shall be refunded when an application is made for it. After being satisfied that the applicant is entitled for the refund and that the deposit is actually outstanding against the applicant, a Payment Order shall be prepared and the deposit refunded.

(2)The Payment Order shall be maintained in Form No. 14

(3)The deposits collected from the lessees shall be adjusted against the rents due through a Journal Voucher. The details of deposits adjusted shall be sent by the respective sections to the Accounts section once in every month.

(4)The Summary Statement of Deposits Adjusted shall be maintained in Form No. 19.

(1)Deposits not claimed within three (3) years from the date it is due for payment shall be considered as lapsed and accounted under 'Lapsed Deposits' (income) through a Journal Voucher.

(2)Lapsed deposits shall not be refunded without the sanction of competent authority.

(1)The borrowings, ie., loans received by the Council do not come under income. They are liabilities repayable with interest.

(2)All loans received by the Council shall be recorded, each on a separate page in a Register of Loans.

(3)The Register of Loans shall be maintained in Form BR 1

(1)When the Council raises the loan through public issue of Bonds/Debentures, a separate Register of Bonds/Debentures shall be maintained.

(2)The Register of Bonds/Debentures shall be maintained in Form BR 2.

(1)Where the terms for raising loan or issuing bonds/debentures provide the establishment of Sinking Fund or creation of Escrow Account, the amounts stipulated in the terms of sanction shall be transferred from the General Funds to the Sinking Fund or Escrow Account.

(2)The purpose of establishing Sinking Fund or creation of Escrow Account is to accumulate money, adequate to repay the loan or bonds/debentures as per schedule.

(3)The amounts to be transferred include the revenues raised through the infrastructure provided by utilizing the loan or bonds and a share of general funds.

(4)Separate bank accounts shall be maintained for Sinking Fund and Escrow Account.

(5)The Register of Sinking Fund shall be maintained in Form BR 3

(1)Loans, endowments and other funds for specific purpose shall be kept in separate bank accounts, and shall be appropriated for the purpose for which they have been raised.

(2)All such funds shall be recorded in Register of Earmarked Funds. Separate pages or set of pages shall be set for each Fund.

(3)The Register of Earmarked Funds shall be maintained in Form EMIChapter - XVIII Period-end and Reconciliation Procedures

(1)The bank reconciliation is an exercise which aims at reconciling the bank balance as shown in the Cash book of the municipality with the bank balance as per the Pass Book/Statement received from the bank.

(2)The bank reconciliations shall be carried for each of the bank accounts maintained by the municipality and for every month.

(1)The Council shall follow the period end procedures on daily, monthly, quarterly and annual basis.

(2)The following procedures shall be carried out on daily basis

(a)Closing of Cash Book

(b)Physical verification of cash balance

(c)Deposit of collections (both cash and cheques) in the bank

(i)Checking ledger accounts with the books of original entries, i.e., Cash Book and Journal Book

(ii)Verification of number of receipts issued as reported by the collection offices with the Collection Register

(iii)Updation of Subsidiary Ledgers

(3)The following procedures shall be carried out on monthly basis

(a)Bank reconciliation

(b)Recording of expenditures incurred against Permanent Advance

(c)Payment of statutory deductions and remittances

(d)Payment of provident fund dues and pensionary contribution in respect of employees on deputation

(e)Reconciliation of Function wise Income/Expense Subsidiary Ledgers with respective Trial Balance totals.

(f)Compilation of details of closing stock for recording the consumption of stores at the end of the month.

(g)Closing of Ledger Accounts

(4)The following procedures shall be carried out on quarterly basis

(a)Reconciliation of deposits, advances, receivables and incomes

(b)Provision for period-end expenses

(c)Transfer of revenue grant received in advance for specific purpose to grant income

(d)Recognition of grant income for revenue expenditure incurred in respect of grant receivable as reimbursement

(e)Accrual of interest on borrowings

(f)Recording of provision for bills remaining unpaid in respect of Special Fund expenditure

(g)Accrual of interest on investments

(h)Accrual of interest on loans to employees

(i)Reconciliation of Capital Work in Progress (j) Reconciliation of Inter Unit Balances

(k)Passing of adjustment entries (1) Closing of Ledger Accounts

(5)The following procedures shall be carried out on annual basis

(a)Physical verification of Stores

(b)Physical verification of Fixed Assets

(c)Transfer of Funds from Special Funds to Special Funds (Utilised)

(d)Confirmation of all categories of advances

(e)Provision for unrealised revenues

(f)Accounting of pre-paid expenses

(g)Contribution of difference in interest to the Provident Fund

(h)Expenditure for the benefit of SC/ST/BC or similar other welfare schemes

(i)Confirmation from Govemment/Quasi-govemment and Government owned agencies

(j)Closing of Ledger Accounts

Chapter - XIX Financial Statements

(1)The Commissioner shall prepare a fund-wise statement of receipts and payments.

(2)The statement shall be prepared in Table 9.19.

(3)The Commissioner shall prepare the statement by the end of the following month and place it before the Council.

(1)The Commissioner shall also prepare Trial Balance once in every month. The Trial Balance is a list of closing balances in all the accounts in the Ledger and the Cash books.

(2)The Trial Balance shall be prepared in Table 9.14.

(3)The Commissioner shall prepare the Trial Balance by the end of the following month and place it along with Demand Collection and Balance Statement before the Council.

(1)Preparation of Annual Account comprising various Financial Statements is the responsibility of Head of Accounts Section. However, the ultimate responsibility lies with the Commissioner of the municipality. The Annual Accounts shall be prepared before the end of June following. The Annual Accounts shall be placed before the Council for approval.

(2)The Financial Statements shall consist of:

(a)Balance Sheet

(b)Income and Expenditure Statement

(c)Statement of Cash flows

(d)Receipts and Payments Account

(e)Notes to Accounts, and

(f)Financial Performance Indicators

(3)The Commissioner shall state that the books of account are maintained in the manner as required by the Act and rules; and as per the provisions of the Andhra Pradesh Municipal Accounts Manual. He shall also state that proper accounting principles have been adopted and applied consistently while accounting for the transactions and preparing the Annual Financial Statements. In determining the accounting treatment and manner of disclosure of an item in the Income and Expenditure Statement and/or in the Balance Sheet, due consideration shall be given to the materiality of the item. He shall also comment upon the performance of the municipality based upon the results of the Financial Performance Indicators. In respect of any adverse performance as reflected by the result of any Performance Indicator, the Commissioner shall also state the steps taken to improve the performance.

(4)The Balance Sheet shall be prepared in Table 9.16.

(5)The Income and Expenditure Statement shall be prepared in Table 9.15

(6)The Statement of Cash flows shall be prepared in Table 9.17.

(7)The Receipts and Payments Account shall be prepared in Table 9.18.

(8)The Notes to Accounts shall comprise of statement of significant accounting principles, statement of contingent liabilities, subsidy report and other disclosures, as may be useful to understand the financial statements clearly.

(9)The Financial Performance Indicators depict the performance of the municipality. They shall cover income ratios, expense ratios, net income ratios, efficiency ratios, leverage ratios, investment ratios, liquidity ratio, asset ratio and performance ratios. The Council may include new indicators also, if it desires.

(1)The municipality shall also prepare the Financial Statements like the Balance Sheet, Income and Expenditure Statement, Statement of Cash flows and Receipts and Payments Account, at the end of each quarter.

(2)The Balance Sheet shall disclose figures as on a date for the current year and the previous year, Income and Expenditure Statement, Statement of Cash flows and the Receipts and Payments Accounts shall disclose quarterly figures, progressive year-to-date totals and the figures of the corresponding quarter of the previous year; and the quarterly movements in various accounts. In addition, the Income and Expenditure Statement shall also disclose the annual budget figures.

(3)The Financial Statements at the end of each quarter shall be prepared within one month of the end of relevant quarter and shall be placed before the Council.

- The Municipality shall prepare the Receipt and Payment Statement every quarterly, half-yearly and annually and submit to Government by establishing linkage through Comprehensive Financial Management System (CFMS)

- The Annual Accounts comprising various Financial Statements, on approval by the Council, shall be forwarded to the auditor appointed by Government for the purpose of audit.Chapter - XX Computerized Accounting

(1)The accounting records required to be maintained under these rules may be kept in a computer based system

(2)Where the records are so kept, it shall be the responsibility of the Director of Municipal Administration either by himself or through any agency approved by Government to ensure that appropriate controls and procedures are exercised for the integrity and security of the data files and programmes and storage of back up of this data and its retrieval.Chapter - XXI Preparation of Opening Balance Sheet

(1)In the first year, under these rules, the municipality shall determine the opening balance of various asset and liability account heads at the beginning of the period and this statement shall be called the opening balance sheet.

(2)The opening balance sheet shall be prepared separately for each fund.

(3)In order to determine the opening balance, the municipality shall prepare an inventory of all its assets and liabilities and value them at the current book value based on their original cost less appropriate depreciation in the case of fixed assets.

(4)In case the municipality is unable to determine the actual cost of a fixed asset with reasonable accuracy, it shall use the currrent standard cost rates prescribed by Government, deflate them to the year of purchase and then depreciate them to arrive at the current book value of the asset.

- After preparation of the opening balance sheet, it shall be placed before the Council for approval and adoption.

(1)If any error or omission is noticed after opening balance sheet is prepared, such error or omission shall be incorporated in the Opening Balance Sheet figure, by routing through an 'Adjustment to Opening Balance Sheet' account for the period concerned.

(2)Such adjustment in the opening balance sheet shall also be placed before the Council for approval and adoption before it is included in the accounts.Chapter - XXII Miscellaneous Provisions

- If there is any discrepancy in interpreting the rules, the matter shall be referred to Government and orders passed thereon shall be final.List of Forms, Registers, Schedules and Tables

SI. No.	Form No.	Details	Reference
1	Schedule I	Function Codes	Rule 5
2	Schedule II	Account Codes -Income	Rule 6 (a)
3	Schedule III	Account Codes -Expenses	Rule 6 (b)
4	Schedule IV	Account Codes -Liabilities s	Rule 6 (c)
5	Schedule V	Account Codes -Assets	Rule 6 (d)
6	Form 1	Cash Book	Rule 11
7	Form 2	Journal Book	Rule 12
8	Form 3	Ledger	Rule 13
9	Form 4	Receipt Voucher	Rule 15
10	Form 5	Payment Voucher	Rule 16
11	Form 6	Contra Voucher	Rule 17
12	Form 7	Journal Voucher	Rule 18
13	Form 22	Summary Statement of Bills Raised	Rule 20 (3) & 45 (6)
14	Form 8	Receipt	Rule 24 (3)
15	Form 9	Receipt Register	Rule 24 (5)
16	Form 10	Statement on Status of Cheques Received	Rule 24 (7)
17	Form 11	Collection Register	Rule 27
18	Form 12	Summary of Daily Collection	Rule 28
19	Form 33	Function -wise Income Subsidiary Ledger	Rule 31
20	Form 13	Register of Bills for Payment	Rule 34 (4)
21	Form 14	Payment Order	Rule 34 (6) & 73 (2)
22	Form 17	Register of Permanent Advance	Rule 38 (3) & 70 (4)
23	Form 15	Cheque Issue Register	Rule 39
24	Form 41	Bank Advice	Rule 40 (2)
25	Form 42	Register of Bank Advices	Rule 40 (5)
26	Form 34	Function-wise Expenditure Subsidiary Ledger	Rule 43
27	Form 20	Demand Register	Rule 45 (2), 52 (2), 53 (2) and 54 (2)
28	G1	Grant Register	Rule 58
29	Form 32	Register of Land	Rule 63 (1) (a)
30	Form 30	Register of Immovable Properties	Rule 63 (1) (b)
31	Form 31	Register of Movable Properties	Rule 63 (1) (c)
32	Form 36	Register of Public Lighting System	Rule 63 (1) (d)
33	Form 35	Asset Replacement Register	Rule 66
34	Form 16	Register of Advances	Rule 68
35	IN1	Investment Ledger/Register	Rule 71
36	Form 18	Register of Deposits	Rule 72
37	Form 19	Summary Statement of Deposits Adjusted	Rule 73 (4)
38	BR 1	Register of Loans	Rule 75
39	BR 2	Register of Debentures	Rule 76
40	BR 3	Register of Sinking Funds	Rule 77
41	EM 1	Register of Earmarked Funds	Rule 78
42	Table 9.19	Receipt and Payment Account	Rule 81 (2) & 83 (7)
43	Table 9.14	Trial Balance	Rule 82
44	Table 9.17	Balance Sheet	Rule 83 (4)
45	Table 9.16	Income and Expenditure Statement	Rule 83 (5)
46	Table 9.18	Statement of Cash Flow	Rule 83 (6)

Function Codes

Major Head
Code	Description
Minor Head	Detailed Head	e-Code
Code	Description	Code	Description
210	Establishment Expenses
10	Salaries, Wages and Bonus	01	Basic Pay	210-10-01
		02	Dearness Allowance	210-10-02
		03	House Rent Allowance	210-10-03
		04	CCA	210-10-04
		05	Conveyance Allowance	210-10-05
		06	Interim Relief	210-10-06
		07	Surrender Leave Encashment	210-10-07
		08	Performance Bonus	210-10-08
		11	Wages to workers through Placement Agencies	210-10-11
		12	Pensionary Contribution	210-10-12
		16	Family Planning Incentive	210-10-16
		17	Graduate Allowance	210-10-17
		18	Post Graduate Allowance	210-10-18
		19	Stagnation Increment	210-10-19
		20	Addl. House Rent Allowance	210-10-20
		21	New Pension Scheme (Employer Contribution)	210-10-21
		22	Special Pay	210-10-22
20	Benefits and Allowances	01	Leave Travel Concession	210-20-01
		02	Medical Reimbursement	210-20-02
		03	Tuition Fees	210-20-03
		04	Education Allowance	210-20-04
		05	Uniform allowance	210-20-05
		06	Workmen Compensations	210-20-06
		07	Training	210-20-07
		08	Concession in Bus-Pass	210-20-08
		10	Educational Concession & Scholarships	210-20-10
		12	Special Allowance	210-20-12
		13	Addl. Charge Allowance	210-20-13
		14	Subsistence Allowance	210-20-14
		16	Night Shift Allowance	210-20-16
		17	Conveyance Allowance	210-20-17
		18	Non Private Practice Allowance	210-20-18
		19	Washing Allowance	210-20-19
		20	Physically Handicapped Allowance	210-20-20
		21	Tribal/Bad Climate Allowance	210-20-21
		22	Risk Allowance	210-20-22
		23	Typist Allowance	210-20-23
		24	Computer Allowance	210-20-24
		28	Supervisory Allowance	210-20-28
		31	Other Allowance	210-20-31
30	Pension	01	Service Pension	210-30-01
		02	Family Pension	210-30-02
		03	Provisional Pension	210-30-03
		04	Anticipatory Pension	210-30-04
40	Other Terminal & Retirement Benefits	01	Leave encashment on Retirement	210-40-01
		02	Death cum Retirement gratuity	210-40-02
		03	Commuted Pension	210-40-03
		04	Pension and Leave Salary Contributions forDeputationists	210-40-04
		05	General Provident Fund Interest Shortfall	210-40-05
		06	Obsequies Expenses	210-40-06
220	Administrative Expenses
10	Rent, Rates and Taxes	01	Rents for Hired Premises	220-10-01
		02	Rates and Taxes	220-10-02
11	Office maintenance	01	Electricity Charges	220-11-01
		02	Water Charges	220-11-02
		03	Office Security	220-11-03
		04	Hospitality expenses	220-11-04
12	Communication Expenses	01	Telephone	220-12-01
		02	Mobiles	220-12-02
		04	Leased Lines & Internet	220-12-04
20	Books & Periodicals	01	Newspapers & Journals	220-20-01
		02	Magazines	220-20-02
21	Printing and Stationery	01	Printing	220-21-01
		02	Stationery	220-21-02
		03	Computer Consumables	220-21-03
		04	Service postage	220-21-04
30	Traveling & Conveyance	01	Traveling - In land	220-30-01
		02	Traveling - Abroad	220-30-02
		03	Fuel for Office Vehicles	220-30-03
40	Insurance	01	Buildings	220-40-01
		02	Vehicles	220-40-02
		03	Electronic Equipment 3 220-40-03
		04	Furniture	220-40-04
		05	Inventory	220-40-05
50	Audit Fees	01	Statutory Audit Fee	220-50-01
		02	Certification Fee	220-50-02
		03	Out of Pocket Expenses	220-50-03
51	Legal Expenses	01	Legal Fees	220-51-01
		02	Cost of recoveries of tax revenue	220-51-02
		03	Cost of recoveries of other revenues	220-51-03
		04	Compensations Ordered by Courts	220-51-04
52	Professional and other fees	01	Consultancy Charges	220-52-01
		02	Other Professional Charges	220-52-02
60	Advertisement and Publicity	01	Advertisement - Print Media	220-60-01
		02	Advertisement -TV & Radio media	220-60-02
		03	Hoardings	220-60-03
		06	Maintenance of Statutes	220-60-06
61	Membership & subscriptions			220-61-00
80	Others			220-80-00
		01	Honorarium/sitting fee to Chairman andCouncilors	220-80-01
		02	Honorarium - Others	220-80-02
		03	Organization of Festivals	220-80-03
230	Operations & Maintenance
10	Power & Fuel	01	Power Charges for Street Lighting	230-10-01
		02	Power Charges for Water Pumping	230-10-02
		03	Power charges for other services	230-10-03
		04	Fuel to Heavy Vehicles	230-10-04
		05	Fuel to Light Vehicles	230-10-05
		06	Fuel supply for Field Staff Vehicles	230-10-06
20	Bulk Purchases	01	Sanitation/Conservancy Material	230-20-01
		02	Purchase of Medicines	230-20-02
		03	Fogging/Anti-malaria	230-20-03
30	Consumption of Stores	01	Engineering Stores	230-30-01
		02	Transport Stores	230-30-02
		03	Medical Stores	230-30-03
		04	Central Stationary Stores	230-30-04
		05	Livery from PH staff	230-30-05
		06	Livery for engineering staff	230-30-06
		07	Livery for administration staff	230-30-07
		08	Others	230-30-08
40	Hire Charges	01	Machinery Rent	230-40-01
		02	Vehicles	230-40-02
50	Repairs & maintenance infrastructure Assets	01	Main Roads	230-50-01
		02	By-lane Roads	230-50-02
		03	Bridges	230-50-03
		04	Fly-Overs	230-50-04
		05	Water Supply Lines	230-50-05
		06	Sewerage Lines	230-50-06
		07	Storm Water Drains	230-50-07
		08	Traffic Signals	230-50-08
		09	Street Lighting	230-50-09
		10	Burial Grounds	230-50-10
		11	Water Supply	230-50-11
		12	Solid Waste Management	230-50-12
		13	Transit Station	230-50-13
		14	Dumping yard	230-50-14
		15	Compost Yard	230-50-15
		21	Other repairs and maintenances	230-50-21
51	Repairs & maintenance - Civic Amenities	01	Major Parks	230-51-01
		02	Minor Parks	230-51-02
		03	Colony Parks	230-51-03
		04	Stadium	230-51-04
		05	Play Grounds	230-51-05
		06	Swimming Pools	230-51-06
		07	Nursery	230-51-07
		08	Play Materials	230-51-08
		09	Public Toilets	230-51-09
		10	Market Yards	230-51-10
		11	Parking Lots	230-51-11
		12	Avenue and Other Plantations	230-51-12
		21	Others	230-51-21
52	Repairs & maintenance - Buildings	01	Community Halls	230-52-01
		02	Commercial Complex	230-52-02
		03	Office Buildings	230-52-03
		04	Staff Quarters	230-52-04
		11	Other Buildings	230-52-11
53	Repairs & maintenance - Vehicles	01	Heavy Vehicles	230-53-01
		02	Light Vehicles	230-53-02
59	Repairs & maintenance - Others	01	Furniture & Fixtures	230-59-01
		02	Computers & Net Work	230-59-02
		03	Electronic Equipment	230-59-03
		04	Office Equipment	230-59-04
		05	Survey & Drawing Equipment	230-59-05
		06	Plant & Machinery	230-59-06
		07	Conservancy Tools	230-59-07
		08	Statues	230-59-08
		09	Quality Control Expenses	230-59-09
		11	Other Repairs and Maintenance	230-59-11
80	Other operating & maintenance expenses	01	Garbage Clearance Equipment	230-80-01
		02	Testing & Inspection	230-80-02
		03	Field Survey & Inspection	230-80-03
		04	Water Purification	230-80-04
		05	Mapping, Plotting & Drawing Expenses	230-80-05
		06	Naming & Numbering of Streets	230-80-06
		07	Demolition & Removal Expenses	230-80-07
		08	Quality Control Expenses	230-80-08
		09	Prevention of Epidemics	230-80-09
		10	Collection and Testing of Food Samples	230-80-10
		11	Expenses on Unclaimed Dead Bodies	230-80-11
		12	Control of Stray Animals	230-80-12
		13	Sanitation/Conservancy Expenses	230-80-13
		14	Intensive/Special Sanitation including forFairs & Festivals	230-80-14
		15	Maintenance of Garbage Dumping Yards/TransferStations	230-80-15
		16	Maintenance of slaughter houses	230-80-16
		21	Others	230-80-21
240	Interest & Finance Charges
10	Interest on Loans from Central Government			240-10-00
20	Interest on Loans from State Government			240-20-00
30	Interest on Loans from Government Bodies &Associations			240-30-00
40	Interest on Loans from International Agencies			240-40-00
50	Interest on Loans from Banks & OtherFinancial Institutions			240-50-00
60	Other Interest	01	Bonds	240-60-01
		02	Finance Lease	240-60-02
		03	Hire Purchase	240-60-03
		11	Others	240-60-11
70	Bank Charges	01	Miscellaneous Bank Charges	240-70-01
80	Other Finance Expenses	01	Expenses on Issue of Bonds	240-80-01
		02	Surveillance Fee	240-80-02
		03	Transaction Processing For Collections	240-80-03
		04	Credit Rating	240-80-04
		11	Other Finance Expenses	240-80-11
250	Programme Expenses
10	Election Expenses	01	Local Body Elections	250-10-01
		02	MLA/MP Elections	250-10-02
20	Own Programme	01	Environmental Awareness Programme	250-20-01
		03	Study Tour/Trainings	250-20-03
		04	Seminars	250-20-04
		05	Voluntary Garbage Disposal Programme	250-20-05
		06	Cultural Programmes	250-20-06
		07	Community Organisation / Mobilisation	250-20-07
		08	Special Nutritation Programme	250-20-08
		09	Summer/Winter Coaching Camps	250-20-09
		11	Others	250-20-11
30	Share in Programme of others	01	Family Welfare Programme	250-30-01
		02	Financial Aid for Urban Self Help Groups	250-30-02
		03	Disbursements to T&S / DWCUA & SelfHelp Groups under SJSRY	250-30-03
		04	Shilparamam Greening/Others	250-30-04
		05	Urban Malaria Eradication	250-30-05
		06	Mid Day Meals	250-30-06
		11	Others	250-30-11
260	Revenue Grants, Contribution and Subsidies
10	Grants			260-10-00
20	Contributions			260-20-00
30	Subsidies			260-30-00
270	Provisions and Write off
10	Provisions for Doubtful receivables	01	Property Tax	270-10-01
		02	Advertisement Tax	270-10-02
		03	Others	270-10-03
20	Provision for other Assets	03	Loans & Advances to others	270-20-03
30	Revenues written off	01	Property Tax	270-30-01
		02	Advertisement Tax	270-30-02
		11	Others	270-30-11
40	Assets written off	01	Stores	270-40-01
		02	Investments	270-40-02
		03	Decline in Fixed Assets	270-40-03
		04	Loans & Advances to others	270-40-04
50	Miscellaneous Expense written off	01	Deferred Revenue Expenses	270-50-01
271	Miscellaneous Expenses
10	Loss on disposal of Assets			271-10-00
20	Loss on disposal of Investments	01	Mutual Fund Investment/shares	271-20-01
30	Decline in Value of Investments			271-30-00
80	Other miscellaneous expenditure			271-80-00
		01	Refund of Lapsed Deposit	271-80-01
272	Depreciation
20	Buildings			272-20-00
30	Roads & Bridges			272-30-00
31	Sewerage and Drainage			272-31-00
32	Waterworks			272-32-00
33	Public Lighting			272-33-00
40	Plant & machinery			272-40-00
50	Vehicles			272-50-00
60	Office & Other Equipments			272-60-00
70	Furniture, Fixtures, Fittings and ElectricalAppliances			272-70-00
80	Other Fixed Assets			272-80-00
			Parks and gardens	272-80-01
280	Prior Period Item
	Income
10	Taxes			280-10-00
20	Other Revenues			280-20-00
30	Recovery of revenues written off			280-30-00
40	Other Income			280-40-00
	Expenses
50	Refund of Taxes			280-50-00
60	Refund of Other Revenues			280-60-00
80	Other Expenses			280-80-00
290	Transfer to Reserve Funds
10	Transfer to Capital Funds	01	City Development Fund	290-10-01
		02	UCD Fund	290-10-02
20	Transfer to Earmarked Funds	01	Sinking Fund	290-20-01
		02	Salary Reserve Fund	290-20-02
		03	Pension Reserve Fund	290-20-03
30	Revenue Surplus	01	General Reserve	290-30-01
		02	Surplus/Deficit	290-30-02

Account Codes - Liability

Major Head
Code	Description
Minor Head	Detailed Heads	e-Code
Code	Description	Code	Description
310	Municipal Fund
10	Fund	01	Revenue Transfers	310-10-01
90	Surplus/deficit			310-90-00
311	Earmarked Funds
10	Special Funds	01	City Development Fund	311-10-01
		02	Urban Poverty Alleviation Fund	311-10-02
		03	Abatement of Pollution of Rivers	311-10-03
		04	Preservation of Heritage sites fund	311-10-04
		05	Revolving Fund	311-10-05
		06	Others	311-10-06
50	Sinking Funds	01	City Development Bonds	311-50-01
		02	Others	311-50-02
70	Trust or Agency Funds	01	Salary Reserve Fund	311-70-01
		02	Pension Fund	311-70-02
		03	General Provident Fund	311-70-03
		06	Old age Pension	311-70-06
		07	Widow Pension	311-70-07
		08	Disabled Pension	311-70-08
		11	Others	311-70-11
312	Reserves
10	Capital Contribution			312-10-00
11	Capital Reserve			312-11-00
20	Borrowing Redemption reserve			312-20-00
30	Special Funds (Utilised)			312-30-00
40	Statutory Reserve			312-40-00
50	General Reserve			312-50-00
		01	Other Reserves	312-50-01
60	Revaluation Reserve	01	Fixed Assets	312-60-01
320	Grants, Contribution for specific purposes
10	Central Government	01	Adarsh Basti Scheme	320-10-01
		02	Abatement of Pollution of Rivers	320-10-02
		03	Jnnurm	320-10-03
		04	RAY	320-10-04
		05	XII Finance Commission	320-10-05
		06	XIII Finance Commission	320-10-06
		07	MP Local Area Development	320-10-07
		11	Others	320-10-11
20	State Government	01	Water Supply	320-20-01
		02	State Finance Commission	320-20-02
		03	MP Local Area Development	320-20-03
		04	Assembly Constituency Development Programme	320-20-04
		06	Jnnurm	320-20-06
		07	RAY	320-20-07
		08	Improvement of Cities	320-20-08
		09	MEPMA	320-20-09
		10	Rain Water Harvesting (RWH)	320-20-10
		11	Make City Green	320-20-11
		12	MRTS Project	320-20-12
		13	TWINS/e-Seva Project	320-20-13
		14	National Slum Development Programme (NSDP)	320-20-14
		15	SJSRY	320-20-15
		16	Balika Samrudhi Yojana (BSY)	320-20-16
		17	Local Water Supply & Sewerage in Slums	320-20-17
		18	Urban Community Development (UCD)	320-20-18
		19	IPP VIII Project	320-20-19
		20	Natural Calamities Grant	320-20-20
		21	Reimbursement from Govt. Departments includingR&B	320-20-21
		22	Abatement of Pollution of Rivers	320-20-22
		23	Others	320-20-23
30	Other Government Agencies	01	Other Central Government Agencies	320-30-01
			Other State Government Agencies	320-30-02
40	Financial Institutions			320-40-00
50	Welfare Bodies			320-50-00
60	International Organizations	01	Water & Sanitation Programme (World Bank)	320-60-01
		02	Urban Management/Cities Alliance Programme(UNCHS -World Bank)	320-60-02
		06	Others	320-60-06
80	Others	01	Public Contribution for Works	320-80-01
		02	Abatement of Pollution of River (IndustryContribution)	320-80-02
		03	Other Contribution	320-80-03
330	Secured Loans
10	Loans from Central Government	01	Short Term Loan	330-10-01
		02	Long Term Loan	330-10-02
20	Loans from State Government	01	Short Term Loan	330-20-01
		02	Long Term Loan	330-20-02
30	Loans from Government Bodies & Association			330-30-00
40	Loans from international Agencies			330-40-00
50	Loans from Banks & Other FinancialInstitutions	01	From Banks	330-50-01
		02	From Other Financial Institutions	330-50-02
		03	Institutional Agencies	330-50-03
60	Other Term Loans	01	HUDCO Loans	330-60-01
		02	Others	330-60-02
70	Bonds & Debentures	01	Bonds & Debentures	330-70-01
80	Other Loans			330-80-00
331	Unsecured Loans
10	Loans from Central Government	01	Short Term Loan	331-10-01
		02	Long Term Loan	331-10-02
20	Loans from State Government	01	Short Term Loan	331-20-01
		02	Long Term Loan	331-20-02
30	Loans from Government Bodies & Association			331-30-00
40	Loans from International Agencies			331-40-00
50	Loans from Banks & Other FinancialInstitutions	01	From Banks	331-50-01
		02	From Other Financial Institutions	331-50-02
		03	Institutional Agencies	331-50-03
60	Other Term Loans	01	HUDCO Loans	331-60-01
70	Bonds & Debentures	01	Bonds & Debentures	331-70-01
80	Other Loans			331-80-00
340	Deposits Received
10	From Contractors / Suppliers	01	Ernest Money Deposit	340-10-01
		02	Retention Money Deposit	340-10-02
		03	Further Security Deposit	340-10-03
		04	Additional Security Deposit	340-10-04
20	Deposits - Revenues	01	Rental Deposits	340-20-01
		02	Security Deposits	340-20-02
30	From Staff			340-30-00
80	From Others			340-80-00
341	Deposit works
10	Civil works	01	State Government Departments	341-10-01
		02	Public Sector Undertakings	341-10-02
		03	Private Organizations & Citizens	341-10-03
20	Electrical works			341-20-00
80	Others	01	State Government Departments	341-80-01
		02	Public Sector Undertakings	341-80-02
		03	Private Organizations & Citizens	341-80-03
350	Other Liabilities
10	Creditors	01	Suppliers	350-10-01
		02	Contractors	350-10-02
		03	Expenses	350-10-03
11	Employee liabilities	01	Salary Payable	350-11-01
		02	Pension Payable	350-11-02
		03	Leave Salary Payable	350-11-03
		04	Terminal Benefits Payable	350-11-04
		06	Unpaid Salaries	350-11-06
		07	Contributory Pension Payable	350-11-07
12	Interest Accrued and due	01	Central Government Loans	350-12-01
		02	State Government Loans	350-12-02
		03	International Agencies	350-12-03
		04	Financial Institutions	350-12-04
		05	Bonds	350-12-05
		06	Others	350-12-06
20	Recoveries payable	01	GPF	350-20-01
		02	GPF -Employees on Deputation	350-20-02
		03	GIS	350-20-03
		04	Profession Tax	350-20-04
		05	APGLI	350-20-05
		06	LIC	350-20-06
		07	Banks Loan	350-20-07
		08	TDS from Employees	350-20-08
		09	APEWF	350-20-09
		10	Court Recoveries	350-20-10
		11	Rent on Quarters	350-20-11
		12	New Pension Scheme	350-20-12
		13	Flag Day	350-20-13
		14	CM Relief Fund	350-20-14
		15	Labour Cess	350-20-15
		16	Employee Provident Fund	350-20-16
		17	Employee State Insurance	350-20-17
		18	Cooperative Society 1	350-20-18
		19	Cooperative Society 2	350-20-19
		20	Cooperative Society 3	350-20-20
		21	Cooperative Society 4	350-20-21
		22	Other Cooperative Society	350-20-22
		24	Other Employee Deductions	350-20-24
		25	TDS from Contractors	350-20-25
		51	Turnover Tax	350-20-51
		52	VAT	350-20-52
		53	CST/GST	350-20-53
		54	Service Tax	350-20-54
		55	NAC	350-20-55
		56	Seignorage Charges	350-20-56
		57	TDS Payable Interest	350-20-57
		58	Other Recoveries From Contractors	350-20-58
		61	Court Attachments	350-20-61
30	Government Dues payable	01	Library Cess	350-30-01
		02	Education Cess	350-30-02
		03	Court Attachment	350-30-03
40	Refunds payable	01	Taxes	350-40-01
		02	Family Benefit Fund Settlements	350-40-02
		03	Group Insurance Settlements	350-40-03
		04	Unutilized Grants	350-40-04
		06	Development Charges to UDA	350-40-06
		07	Others	350-40-07
41	Advance Collection of Revenues	01	Property Tax	350-41-01
		02	Advertisement Tax	350-41-02
		03	Trade License	350-41-03
		04	Rent	350-41-04
		05	Others	350-41-05
80	Others	01	Stale Cheque	350-80-01
		02	Compensation Payable	350-80-02
		03	Lease Charges payable	350-80-03
		04	Advances under Hire Purchases	350-80-04
		05	Election deposit from candidates	350-80-05
90	Sale Proceeds	01	Detrained Properties	350-90-01
		02	Assets	350-90-02
		03	Stores	350-90-03
360	Provisions
10	Provisions for Expenses	01	Establishment Expenses	360-10-01
		02	Administrative Expenses	360-10-02
		03	Operations & Maintenance	360-10-03
20	Provision for Interest	01	Interest Accrued and not due	360-20-01
30	Provision for Other Assets	01	Inventory	360-30-01
		02	Investments	360-30-02
40	Provisions for Doubtful receivables	01	Property Tax	360-40-01
		02	Advertisement Tax	360-40-02
		03	Trade License	360-40-03
		04	Rents	360-40-04
		11	Others	360-40-11

Account Codes - Assets

Major Head
Code	Description
Minor Head	Detailed Heads	e-Code
Code	Description	Code	Description
410	Fixed Assets
10	Land	01	Open Space	410-10-01
		02	Grounds	410-10-02
		03	Parks	410-10-03
		04	Gardens	410-10-04
		05	Burial ground	410-10-05
		06	Others	410-10-06
20	Buildings	01	Office Buildings	410-20-01
		02	Commercial Complex	410-20-02
		03	Hospitals, Dispensaries & Health Posts	410-20-03
		04	Community Halls & Reading Rooms	410-20-04
		05	Guest Houses	410-20-05
		06	Staff Quarters	410-20-06
		07	Public Latrines & Urinals	410-20-07
		08	School Buildings	410-20-08
		09	Stadium	410-20-09
		11	Other Buildings	410-20-11
30	Roads & Bridges	01	Concrete Road	410-30-01
		02	Black Topped Roads	410-30-02
		03	Link Roads, Parallel Roads & Slip Roads	410-30-03
		04	Footpaths & Table Drains	410-30-04
		05	Bridges & Culverts	410-30-05
		06	Fly-overs & Over Bridges	410-30-06
		07	Subways & Causeways	410-30-07
		08	Foot-over Bridges	410-30-08
		11	Others	410-30-11
31	Sewerage and Drainage	01	Underground Drains	410-31-01
		02	Major Drains	410-31-02
		03	Minor Drains	410-31-03
32	Water works	01	Water works	410-32-01
		02	Open/bore Wells	410-32-02
		03	Reservoirs	410-32-03
		04	Pump house	410-32-04
		05	Water Mains	410-32-05
		06	Distribution lines	410-32-06
		07	Water bodies - Major	410-32-07
		08	Water bodies - Minor	410-32-08
		09	Elevated Service Reservoir	410-32-09
		10	Ground Level Service Reservoir	410-32-10
		11	Summer Storage Tank	410-32-11
33	Public Lighting	01	Lighting On Main Roads	410-33-01
		02	Lighting On Lanes & By-lanes	410-33-02
40	Plant & Machinery	01	Roads	410-40-01
		02	Water Supply	410-40-02
		03	Transport	410-40-03
		04	Electrical	410-40-04
		05	Others	410-40-05
50	Vehicles	01	Ambulance	410-50-01
		02	Buses	410-50-02
		03	Cars & Jeeps	410-50-03
		04	Cranes/JCB/ Proclainer	410-50-04
		05	Trucks	410-50-05
		06	Tankers	410-50-06
		07	Sweeping Machines	410-50-07
		08	Autos	410-50-08
		09	Tractors	410-50-09
		10	Two Wheelers	410-50-10
		11	Other Vehicles	410-50-11
60	Office & Other Equipments	01	Air Conditioners	410-60-01
		02	Computers	410-60-02
		03	Faxes	410-60-03
		04	Photocopiers	410-60-04
		05	Refrigerators	410-60-05
		06	Network Equipment	410-60-06
		07	Network Cabling	410-60-07
		08	TV	410-60-08
		11	Other Equipment	410-60-11
70	Furniture, Fixtures, Fittings and ElectricalAppliances	01	Cabinets & Partitions	410-70-01
		02	Cupboards	410-70-02
		03	Fans	410-70-03
		04	Electrical Fittings	410-70-04
		05	Tables & Chairs	410-70-05
		11	Others	410-70-11
80	Other Fixed Assets			410-80-00
90	Assets under Disposal	01	Valuable Assets	410-90-01
		02	Scraped Assets	410-90-02
411	Accumulated Depreciation
20	Buildings	01	Office Buildings	411-20-01
		02	Commercial Complex	411-20-02
		03	Hospitals, Dispensaries & Health Posts	411-20-03
		04	Community Halls & Reading Rooms	411-20-04
		05	Guest Houses	411-20-05
		06	Staff Quarters	411-20-06
		07	Public Latrines & Urinals	411-20-07
		08	School Buildings	411-20-08
		09	Stadium	411-20-09
		11	Other Buildings	411-20-11
30	Roads & Bridges	01	Concrete Road	411-30-01
		02	Black Topped Roads	411-30-02
		03	Link Roads, Parallel Roads & Slip Roads	411-30-03
		04	Footpaths & Table Drains	411-30-04
		05	Bridges & Culverts	411-30-05
		06	Fly-overs & Over Bridges	411-30-06
		07	Subways & Causeways	411-30-07
		08	Foot Over Bridges	411-30-08
		11	Other Roads	411-30-11
31	Sewerage and Drainage	01	Underground Drains	411-31-01
		02	Major Drains	411-31-02
		03	Minor Drains	411-31-03
32	Water Works	01	Waterworks	411-32-01
		02	Open/Bore Wells	411-32-02
		03	Reservoirs	411-32-03
		04	Pump House	411-32-04
		05	Water Mains	411-32-05
		06	Distributions Lines	411-32-06
		07	Water Bodies - Major	411-32-07
		08	Water Bodies - Minor	411-32-08
		09	Elevated Service Reservoir	411-32-09
		10	Ground Level Service Reservoir	411-32-10
		11	Summer Storage Tank	411-32-11
33	Public Lighting	01	Lighting on Main Roads	411-33-01
		02	Lighting on Lanes & By-lines	411-33-02
40	Plant & Machinery	01	Roads	411-40-01
		02	Water Supply	411-40-02
		03	Transport	411-40-03
		04	Electrical	411-40-04
		05	Others	411-40-05
50	Vehicles	01	Ambulance	411-50-01
		02	Buses	411-50-02
		03	Cars & Jeeps	411-50-03
		04	Cranes/JCB/Proclainer	411-50-04
		05	Trucks	411-50-05
		06	Tankers	411-50-06
		07	Sweeping Machines	411-50-07
		08	Autos	411-50-08
		09	Tractors	411-50-09
		10	Two Wheelers	411-50-10
		11	Other Vehicles	411-50-11
60	Office & Other Equipments	01	Air Conditioners	411-60-01
		02	Computers	411-60-02
		03	Faxes	411-60-03
		04	Photocopiers	411-60-04
		05	Refrigerators	411-60-05
		06	Network Equipment	411-60-06
		07	Networking Cabling	411-60-07
		08	TV	411-60-08
		11	Other Equipment	411-60-11
70	Furniture, Fixtures, Fittings and ElectricalAppliances	01	Cabinets & Partitions	411-70-01
		02	Cupboards	411-70-02
		03	Fans	411-70-03
		04	Electrical Fittings	411-70-04
		05	Tables & Chairs	411-70-05
		11	Others	411-70-11
80	Other Fixed Assets			411-80-00
412	Capital Work-ln-Progress
20	Capital work in Progress - Buildings	01	Office Buildings	412-20-01
		02	Commercial Complex	412-20-02
		03	Hospitals, Dispensaries & Health Posts	412-20-03
		04	Community Halls & Reading Rooms	412-20-04
		05	Guest Houses	412-20-05
		06	Staff Quarters	412-20-06
		07	Public Latrines & Urinals	412-20-07
		08	School Buildings	412-20-08
		09	Stadium	412-20-09
		11	Other Buildings	412-20-11
30	Roads & Bridges	01	Concrete Road	412-30-01
		02	Black Topped Roads	412-30-02
		03	Link Roads, Parallel Roads & Slip Roads	412-30-03
		04	Footpaths & Table Drains	412-30-04
		05	Bridges & Culverts	412-30-05
		06	Fly-Overs & Over Bridges	412-30-06
		07	Subways & Causeways	412-30-07
		08	Foot-Over Brides	412-30-08
		11	Others	412-30-11
31	Sewerage and Drainage	01	Underground Drains	412-31-01
		02	Major Drains	412-31-02
		03	Minor Drains	412-31-03
32	Water Works	01	Water Works	412-32-01
		02	Open/bore Wells	412-32-02
		03	Reservoirs	412-32-03
		04	Pump House	412-32-04
		05	Water Mains	412-32-05
		06	Distribution lines	412-32-06
		07	Water bodies - Major	412-32-07
		08	Water bodies - Minor	412-32-08
		09	Elevated Service Reservoir	412-32-09
		10	Ground Level Service Reservoir	412-32-10
		11	Summer Storage Tank	412-32-11
33	Public Lighting	01	Lighting On Main Roads	412-33-01
		02	Lighting On Lanes & By-lanes	412-33-02
40	Plant & Machinery	01	Roads	412-40-01
		02	Water Supply	412-40-02
		03	Transport	412-40-03
		04	Electrical	412-40-04
		05	Others	412-40-05
50	Vehicles	01	Ambulance	412-50-01
		02	Buses	412-50-02
		03	Cars & Jeeps	412-50-03
		04	Cranes/JCB/Proclainer	412-50-04
		05	Trucks	412-50-05
		06	Tankers	412-50-06
		07	Sweeping machines	412-50-07
		08	Autos	412-50-08
		09	Tractors	412-50-09
		10	Two wheelers	412-50-10
		11	Other Vehicles	412-50-11
70	Furniture, Fixtures, Fittings and ElectricalAppliances	01	Cabinets & Partitions	412-70-01
		02	Cupboards	412-70-02
		03	Fans	412-70-03
		04	Electrical Fitting	412-70-04
		05	Tables & Chairs	412-70-05
		11	Others	412-70-11
80	Other Fixed Assets			412-80-00
420	Investments - General Fund
10	Central Government Securities			420-10-00
20	State Government Securities			420-20-00
30	Debentures and Bonds			420-30-00
40	Preference Shares			420-40-00
50	Equity Shares			420-50-00
60	Units of Mutual Funds			420-60-00
80	Other Investments	01	Fixed Deposits	420-80-01
90	Accumulated Provision			420-90-00
421	Investments - Other Funds
10	Central Government Securities			421-10-00
20	State Government Securities			421-20-00
30	Debentures and Bonds			421-30-00
40	Preference Shares			421-40-00
50	Equity Shares			421-50-00
60	Units of Mutual Funds			421-60-00
80	Other Investments	01	Fixed Deposits with Banks	421-80-01
90	Accumulated Provision			421-90-00
430	Stock - in- hand
10	Stores	01	Engineering Stores	430-10-01
		02	Transport Stores	430-10-02
		03	Medical Stores	430-10-03
		04	Central Stationary Stores	430-10-04
20	Loose Tools			430-20-00
80	Others			430-80-00
431	Sundry Debtors (Receivables)
10	Receivables for Property Taxes	01	Private Properties	431-10-01
		02	Government Properties	431-10-02
		03	Vacant Lands	431-10-03
19	Receivable for Other Taxes	01	Private Properties	431-19-01
		02	Government Properties	431-19-02
		03	Other Taxes	431-19-03
20	Receivables for Cess			431-20-00
30	Receivable for Fees & User Charges	01	Water Supply	431-30-01
		02	Trade License	431-30-02
		03	Others	431-30-03
40	Receivable from other sources	01	Rent	431-40-01
		02	Interest Accrued & Due	431-40-02
		03	Interest Accrued but not due	431-40-03
		04	Interest Receivable on Employee Loans	431-40-04
		05	Others	431-40-05
50	Receivable from Government	01	State Government	431-50-01
		02	Central Government	431-50-02
		03	Government Departments	431-50-03
		04	Public Sector Undertakings	431-50-04
80	Receivables control accounts	01	Property Taxes	431-80-01
State Govt Cess/levies in Taxes - Controlaccounts
91	State Govt Cess/ levies in Property Taxes -Control account			431-91-00
92	State Govt Cess/ levies in Water Taxes - Controlaccount			431-92-00
99	State Govt Cess/ levies in Other Taxes - Controlaccount			431-99-00
432	Accumulated Provisions against Debtors(Receivables)
10	Provision for outstanding Property Taxes			432-10-00
11	Provision for outstanding Water Taxes			432-11-00
12	Provision for outstanding Other Taxes			432-12-00
20	Provision for outstanding Cess			432-20-00
30	Provision for outstanding Fees & UserCharges			432-30-00
40	Provision for outstanding other receivable			432-40-00
91	State Govt Cess/ levies in Property Taxes -Provision account			432-91-00
92	State Govt Cess/ levies in Water Taxes -Provision account			432-92-00
99	State Govt Cess/ levies in Other Taxes -Provision account			432-99-00
440	Pre-paid Expenses
10	Establishment			440-10-00
20	Administration	01	Rent, Rates Taxes	440-20-01
		02	Insurance	440-20-02
		11	Others (Prepaid Expenses)	440-20-11
30	Operations & Maintenance	01	Annual Maintenance Contracts	440-30-01
450	Cash and Bank balance
10	Cash	01	Cash On Hand	450-10-01
		02	Cash In Transit	450-10-02
		51	Cheques-in-hand	450-10-51
		91	Inter Bank Account Fund Transfer	450-10-91
Balance with Bank - Municipal Fund
21	Nationalised Banks	01	State Bank of India	450-21-01
		02	State Bank of Hyderabad	450-21-02
		03	Andhra Bank	450-21-03
		04	Canara Bank	450-21-04
22	Other Scheduled Banks	01	ICICI Bank	450-22-01
		02	IDBI Bank	450-22-02
		03	HDFC Bank	450-22-03
23	Scheduled Cooperative Banks			450-23-00
24	Post Office			450-24-00
Balance with Bank - Special Funds
41	Nationalised Banks	01	State Bank Of India	450-41-01
		02	State Bank Of Hyderabad	450-41-02
		03	Andhra Bank	450-41-03
		04	Canara Bank	450-41-04
42	Other Scheduled Banks	01	ICICI Bank	450-42-01
		02	IDBI Bank	450-42-02
		03	HDFC Bank	450-42-03
43	Scheduled Cooperative Banks			450-43-00
44	Post Office			450-44-00
Balance with Bank - Grant Funds
61	Nationalized Banks	01	State Bank Of India	450-61-01
		02	State Bank Of Hyderabad	450-61-02
62	Other Scheduled Banks			450-62-00
63	Scheduled Cooperative Banks			450-63-00
64	Post Office			450-64-00
460	Loans, Advances and Deposits
10	Loans and advances to employees	01	House Building Advance	460-10-01
		02	Vehicle Advance	460-10-02
		03	Computer Advance	460-10-03
		04	Festival Advance	460-10-04
		05	Education Advance	460-10-05
		06	Other Advance	460-10-06
		07	Pay advance	460-10-07
		08	LTC Advance	460-10-08
		09	Marriage Advance	460-10-09
		10	Medical Advance	460-10-10
		11	Spl Festival Advance	460-10-11
20	Employee Provident Fund Loans			460-20-00
30	Loans to Others			460-30-00
40	Advance to Suppliers and contractors	01	Suppliers	460-40-01
		02	Contractors	460-40-02
		03	Expenses	460-40-03
		04	Materials Issued to Contractors	460-40-04
50	Advance to others	01	Employees for works	460-50-01
		02	Travel Advance	460-50-02
		03	Imprest	460-50-03
		04	Executing agency for projects	460-50-04
60	Deposits with external Agencies	01	Telephone	460-60-01
		02	Electricity	460-60-02
		03	Petrol Pumps	460-60-03
		11	Other Deposit with External Agencies	460-60-11
80	Other Current Assets	01	HP Instalments receivable	460-80-01
		11	Others	460-80-11
461	Accumulated Provisions against Loans,Advances and Deposits
10	Loans to Others			461-10-00
20	Advances			461-20-00
30	Deposits			461-30-00
470	Other Assets
10	Deposit Works -Expenditure	01	Civil Works	470-10-01
		02	Electric Works	470-10-02
		03	Other Works	470-10-03
20	Inter Unit Accounts			470-20-00
		51	Inter Fund Transfer	470-20-51
30	Interest Control Payable			470-30-00
480	Miscellaneous Expenditure to be written off
10	Loan Issue Expenses	01	Deferred Revenue Expenses	480-10-01
20	Discount on Issue of loans			480-20-00
30	Others			480-30-00

Form 1Name of the ULB:_____________________Cash Book

Receipt

Sr. No.	Date	Rcpt. Vchr. No.	Code of Account	Particulars of Receipt	L/F	Cash Amount (Rs.)	Bank Amount (Rs.)
1	2	3	4	5	6	7	8

Payment

Sr. No.	Date	Rcpt. Vchr. No.	Code of Account	Particulars of Payment	L/F	Cash Amount (Rs.)	Bank Amount (Rs.)
9	10	11	12	13	14	15	16

Notes. - • Balance brought forward is the opening balance to be entered• The date of receipt to be shown in Cash book shall be the date on which amount has actually been received• All moneys received shall immediately and without reservations be entered in the Cash book• The receipts shall be classified in the column provided according to budget heads• The payment side of Cash book shall be posted from the details of vouchers and of the cheque drawn• The amount side of each cheque shall be entered as soon as the cheque is signed• Each entry in the cash book should be attested by the authorised officer• The classification and totals of cash book should be initiated by some responsible officer other than the writer of Cash book• Cash book should be closed dailyForm 2Name of the ULB:_____________________Journal Book

Sr. No.	Date	Jrnl. Vchr. No.	Code of Account	Particulars	L/F	Debit Amount (Rs.)	Credit Amount (Rs.)
1	2	3	4	5	6	7	8

Form 3Name of the ULB:_____________________Ledger__________________Account

Dr.

Cr.

Date	Voucher No.	Code of Account	Particulars	L/F	Amount (Rs.)	Date	Voucher No.	Code of Account	Particulars	L/F	Amount (Rs.)
1	2	3	4	5	6	7	8	9	10	11	12

Form 4Name of the ULB:______________Receipt Voucher

Name of the Bank:_________Pay-in-slip Ref. No./Date: ________	Name of The Fund:____________
CRV/BRV No:____________Date:____________

Budget	Code of Account	Account Description	Challan for Remittance of Money No.	Amount (Rs.)
'Function	Functionary
1	2	3	4	5	6

Total
Prepared by:	Verified by:	Approved by:	Posted by:
Date:	Date:	Date:	Date:

Notes. - 1. A separate Bank Receipt Voucher shall be prepared in respect of each separate Bank Book maintained.

Form 5Name of the ULB:______________Payment Voucher

Name of the Bank:__________Date:__________Section:__________No:__________Name of Claimant:________________	Name of the Fund:____________CPV/BPVP.O./W.O. No.:

Budget	Code of Account	Account Description	Payment Order No.	Cheque No. / Bank Advice No.	Amount (Rs.)
Function	Functionary
1	2	3	4	5	6	7

Total (in words):
Prepared by:	Verified by:	Approved by:	Posted by:
Date:	Date:	Date:	Date:
	Received Payment
	Signature of Receiver

Notes. - 1. A separate Bank Payment Voucher shall be prepared in respect of each separate Bank Book maintained.

Form 6Name of the ULB:___________Contra Voucher

Date:__________

Contra Voucher No:_________

Code of Account	Account Description	Debit Amount (Rs.)	Credit Amount (Rs.)
1	2	3	4

Total
Prepared By	Verified By	Approved By	Posted By
Date	Date	Date	Date

Note. - The supporting documents forming the basis of the entry shall be attached to the Contra Voucher.Form 7Name of the ULB:_________________Journal Voucher

Date:___________	Name of the Fund:__________Journal Voucher No:____________

Budget	Code of Account	Account Description	Debit Amount (Rs.)	Credit Amount (Rs.)
Function	Functionary
1	2	3	4	5	6

		Total
		Prepared By	Verified By	Approved By	Posted By
		Date	Date	Date	Date

Note. - 1. The supporting documents forming the basis of the entry shall be attached to the Journal Voucher.

Form No. 22Name of the ULB:___________Summary Statement of Bills Raised for the Period____________ in respect of____________________

Date:	Sr. No.__________

Ward No.Particulars (Revenue Head-wise)	Arrears (Rs.)	Current Demand (Rs.)	Total (Rs.)
Year (Others)	Year (-3)	Year (-2)	Year (-1)	Current Year's Arrear
1	2	3	4	5	6	7	8
Property & Other Taxes
Tax revenues (specify)
Distrant Fee
Warrant Fee
Other Fees
Penalty
Other, Specify ____________
Total bill raised for income of ULB
Revenue collected in Advance Adjusted
Total	\|
Amount in Words: Rupees ____________________________________
{\|
PreparedBy:*__________________________Examined and entered
CheckedBy:*___________________________Authorised Officer
Dated	Dated

|}* Record the name, designation and signature of the person.Note. - This statement should be prepared separately for each ward and then consolidated.Form 8Name of the ULB:____________________Receipt

Date:
Received from Shri_____________ a sum ofRs._____________ (in words) towards___________________________vide cash/cheque/demand draft/Banker's cheque no_____________dated_______________ drawn on___________ Bank,____________ (Placeof the Bank.)
	------------------------------
	Signature of Authorised Officer
------------------
Signature of Clerk

------------------------------	----------
Entered in Collection Register	Page No.

N.B. Cheque/Draft/Banker's cheque aresubject to realization

Note. - Separate receipt books can be maintained for Cash / Cheques.Form 9Name of the ULB:_______________Receipt Register

Cash (for amounts received by Cash)	Deposited into Bank Account No.	Date of Deposit	Date of Realisation	Whether Returned	Remarks*
7	8	9	10	11	12

* Specify the details of the substitute cheque received in case of dishonour of the cheque.** This total shall be tallied with total as per the Collection Register for the day and also the amount as per the 'Summary of daily collections'Note. - 1. For each entry made; record the Name, Designation, and Signature of the person making the entry in the register and the person checking the entry.

Form 10Name of the ULB:_______________Statement on Status of Cheques ReceivedFrom____________________by______________________

Date:__________	Sr. No.:__________

Sr. No.	Sr. No. of the Statement of Cheques Depositedreceived	Date of the Statement of Cheques Depositedreceived	Cheque/ Draft No.	Amount (Rs.)	Deposited into Bank Account No.	Realised/ Returned	Date of Realisation/ Return intimation fromthe bank
1	2	3	4	5	6	7	8

Prepared By:____________________________ Received By:________________________________Checked By* :_____________________________________ Dated:Dated:

* Record the name, designation and signature of the person.Form 11Name of the ULB:____________________Collection Register of__________________________________ for the Year 20__to 20__

	Section:_________

Sr. No.	Date of Receipt	Receipt No. with book no.	Name of the payer	Reference number **	Particulars of Income	Total (Rs.)	Remarks
Account Head* (Rs.)	Account Head * (Rs.)	Account Head * (Rs.)	Account Head * (Rs.)	Others (Specify)* (Rs.)
1	2	3		4	5	6	7	8	9	10	11
	Opening total

	Days total #
	Closing total
{\|
PreparedBy***:_______________________________
Checked By***:_________________________________	Entered By :***_____________________________
Date:	Checked By :***_____________________________

|}* Specify the head of Income under which collection is made** Specify the identification details in respect of the cheque, e.g., Bill No. in case of Property & Other Tax Collections, Tender No./Work Order No. in case of Earnest Money Deposit or Security Deposit, etc.*** Record the name, designation and signature of the person.# This total shall be tallied with total as per the Receipt Register (GEN- 9) for the day and also the amount as per the 'Summary of daily collections ' (GEN- 12)Note. - Each day's collection should be recorded on a separate page of the Register and every page should be signed as provided.Form 12Name of the ULB:_____________Summary of Daily Collection of_______________________Collection Office/Collection Centre

Date:__________	Sr. No.:__________

Sr. No.	Name of the Section	Name of the Revenue Head	Amount (Rs.)	Amount (Rs.)	Deposited With*
1	2	3	4	5	6
	Revenue accounted for on Cash basis #
1	Tax Section	Property Transfer Charges


2	Water Supply	Water Connection Charges
		Water Tanker Charges
		Road Damage Charges
3	Town Planning Section	Building Permit Fee
	Revenue accountedfor on Accrual basis
4	Tax Section	Property Tax
5	Water Supply	Water Charges

Grand Total
Amount in Words: Rupees___________________
Receipt No. issued by the Collection Office:
(in case collections are deposited withCollection Office)
	Cash	_____________	Rs:__________
	Cheque	_____________	Rs:__________
	(For cheques realised)
	Total		Rs.__________
{\|
Prepared By** :_______________	Examined and entered
Checked By** :_______________	Accountant/Authorised Officer
Dated:	Dated:

|}* Specify the Bank Name and Account Number in case of amount directly deposited with bank.** Record the name, designation and signature of the person.# For revenues accounted for on Cash basis, one consolidated figure for the total collections may be given instead of giving a receipt-wise entry.# Example of cash basis of accounting. - Transfer charges relating to Transfer of Properties has to be recognised only on actual receipt basisForm 33Name of the ULB:______________Function-Wise Income Subsidiary Ledger

Function:

SI. No	Function code	Functions Head	Total Income (Rs.)	Major Heads of Income
Tax Revenue Code:	Assigned Revenue	Rental Income fromProperties	Fees & UserCharges	Sale & HireCharges	Revenue Grants	.....
1	2	3	4	5	6	7	8	9	10	11

Cumulative total at the beginning of themonth (Rs.)
Cumulative total at the end of the month(Rs.)

* For each Major Revenue, columns for functions relevant to revenue will only be opened.Form 13Name of the ULB:__________________Register of Bills for Payment for the Year_______________

Function:______________

Sr. No.	Date of presentation by the Supplier/Contractor	Name of Party/ Contractor	Particulars	Amount of Bill (Rs.)	Initials of Authorised Officer	Date of Sanction
1	2	3	4	5	6	7

Voucher No.	Amount Sanctioned (Rs.)	Date of Payment or issue of cheque	Amount Disallowed (Rs.)	Balance outstanding at the end of the year(Rs.)	Reason for delay in payment	Remarks
8	9	10	11	12	13	14

Note. - For each entry made; record the Name, Designation, and Signature of the person making the statement and the person checking the entry.Form 14Name of the ULB:___________________Payment Order

Vide Payment OrderNo:_____________Date:____________ Cheque No:___________
Name and address ofPayee:
Stock / Bills forPayment:
Reference to Book /Register	Head of Account:
	Bank Account No:
Amount Claimed ByThe Party Rs.___________Vide Bill No:_________Date:_________
Recommended by theSection Rs.___________ Vide Bill No:_________Date:_________
Admitted by thePre-Audit Rs.____________ Vide JV No:__________Date:____________
Amount PaidRs._________(Rupees______________________________________________)

I have examined the claim and found it correctin all respects.
\| Date..........		Date...........
{\|
Accounts Officer	Commissioner or the Authorised Officer

|-| |||||||-|| PayRupees..............................................................................................(inwords)| To||||-|| .......................................................................................................| The Accountant for payment.||-| ||| ......................................................................|-||

Date

Authorised Officer

Date	Commissioner Or the Authorised Officer

|-|| Received payment ofRs.............................................(inwords)....................................................... infull settlement of the claim.| Paid by cheque/draftNo........................................date..............................|-|| and entered in the cash book onPage.......................................................|-|||||||-|| Stamp|

Account Officer

Commissioner or the Authorised Officer

|-|| Payees Signature| |||||}Form 17Name of the ULB:_________________Register of Permanent Advance

of__________________for the year_____________

Initial disbursement/Recoupment of thePermanent
Sr. No.	Date	Payment Order No.	Sr. No. of Expenditures for which Payment Orderis submitted	Amount (Rs.)
1	2	3	4	5

Note. - For each entry made; record the Name, Designation and Signature of the person making the statement and the person checking the entry.Form 15Name of the ULB:__________Cheque Issue Register

Sr. No.	Date	Bank Payment VoucherNo. & Date	Payment Order Number& Date	Name of the Payee	Nature of Payment	Cheque/ Draft No.	Date of Cheque/ Draft	Amount (Rs.)
1	2	3	4	5	6	7	8	9

Entered By	Signature of the First Authorised Signatory	Signature of the Second Authorised Signatory	Date of Issue of Cheque/ Draft	Signature of the Recipient of Cheque/ Draft	Date of Clearance	Remarks *
10	11	12	13	14	15	16

* Specify the details of the stale cheques and the subsequent revalidation of the cheque or issue of the fresh cheques.Note. - For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.Form 41Name of the ULB:____________Bank Advice

Bank Advice No:	Date:

To
Manager,
_________ Bank
_________
Sir,
	Transfer Of Funds From Bank Account No.
Please Transfer The Following Funds From TheAccount Of The Municipality Through Bank Transfer

S No.	Name of the Person to whom transfer to be made	Name of the Bank (of transferee)	Bank Account Details (Account Number, IFSC Code)	Amount (Rs.)

(Rupees............................................only)
	Yours faithfully,
	Commissioner

Form 42Name of the ULB:___________Register of Bank Advices

Sr. No.	Date	Bank Payment Voucher No. & Date	Payment Order Number & Date	Name of the Payee	Nature of Payment	Bank Advice No.	Bank Advice Date	Amount (Rs.)
1	2	3	4	5	6	7	8	9

Entered By	Signature of the First Authorised Signatory	Signature of the Second Authorised Signatory	Date of Issue to Bank	Date of Clearance	Remarks*
10	11	12	13	14	15

Note. - For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.Form 34Name of the ULB:__________Function-Wise Expenditure Subsidiary Ledger

Function:

SI. No.	Function code	Functions Head	Total Expenditure (Rs.)	Major Heads of Expenditure
Establishment	Administrative	Operations & Maintenance	Interest & Finance	Programme	Revenue Grants	......
1	2	3	4	5	6	7	8	9	10	11

Total for the month (Rs.)
Cumulative total at the beginning of themonth (Rs.)
Cumulative total at the end of the month(Rs.)

* For each major expenditure, columns for functions relevant to the expenditure will only be opened.Form 20Name of the ULB:____________Demand Register of_________ * Income For the Year 20__ to 20__

__________ Section

__________ Ward or Circle

Sr. No.	Date	Bill No.	Name of the person from whom income is due	Particulars
1	2	3	4	5
				Arrears
				Year (Others)
				Year (-3)
				Year (-2)
				Year (-1)
				Current Year
				Bill **

Collections	Remission/Write-off
Others (Specify) (Rs.)	Total (Rs.)	No. and date of order	Revenue* (Rs.)	Revenue* (Rs.)
21	22	23	24	25

Demand
Revenue* (Rs.)	Revenue* (Rs.)	Distrant Fee (Rs.)	Warrant Fee (Rs.)	Other Fees (Rs.)	Penalty (Rs.)	Others (Specify) (Rs.)	Total (Rs.)
6	7	8	9	10	11	12	13








Remission/Write-off	Balance
Distrant Fee (Rs.)	Warrant Fee (Rs.)	Other Fees (Rs.)	Penalty (Rs.)	Others (Specify) (Rs.)	Total (Rs.)	Revenue* (Rs.)	Revenue * (Rs.)
26	27	28	29	30	31	32	33

Collections
Receipt Number & Date of collection Revenue*(Rs.)	Revenue* (Rs.)	Revenue* (Rs.)	Distrant Fee (Rs.)	Warrant Fee (Rs.)	Other Fees (Rs.)	Penalty (Rs.)
14	15	16	17	18	19	20








Balance	Remarks
Distrant Fee (Rs.)	Warrant Fee (Rs.)	Other Fees (Rs.)	Penalty (Rs.)	Others (Specify) (Rs.)	Total (Rs.)
34	35	36	37	38	39	40

* Separate columns shall be maintained in respect of each revenue for which demand is raised in the same bill.** Entries shall be separately made for each bill raised. Entry shall be made only for the current demand raised.Notes. - 1. Provide a reference of the Bill No. for Notice Fee, Warrant Fee, Other Fees and Penalty in Column No. 3.

Form G 1Name of the ULB:____________Grant Register*

Sr. No.	Name of the Grant	Order/Designation of the Authority sanctioningthe grant	Nature of the Grant **	Period of the Grant	Sanctioned Amount (Rs.)	Grant Received in Advance
Date	Amount (Rs.)
1	2	3	4	5	6	7	8

Expenditure Incurred on Specific Grants	Grant unutilised on expiry of grant period(Rs.)	Refund of unutilised Grant
Date	Voucher Number	Nature of Expenditure	Amount (Rs.)	Date of Payment		Date	Amount (Rs.)
9	10	11	12	13	14	15	16

* Maintain separate registers for Capital and Revenue Grants.** State whether Grants received from Central Govt., State Govt, or Other Govt, agencies.Note. - For each entrv made; record the Name. Designation and Signature of the person making the entrv in the register and the person checking the entry.Form 32Name of ULB:_____________Register of Land

Asset Identification No.:_____________Sketch the boundaries of the Land:__________Description/Use of the Land:_________Specify, if leasehold/freehold:________Location of the Land:________Survey No. of the Land:____________Area (sq. mtr.):___________Title documents available:____________Mode of acquisition:____________Specify whether any building, trees, etc., acquired with land:____Value paid for acquiring building, trees, etc:________Security Deposit retained:________Date and amount of Security Deposit released:___________

Sr. No.	Date of acquisition/improvement	Payment Order No.	Ref. No. of Cash Book /Journal Book/ Ledgerwhere entry is recorded	Ref. No. of Register of Immovable Property	Cost of acquisition / improve ment (Rs.)	To whom paid	Purpose of Expenditure	Source of Funds
1	2	3	4	5	6	7	8	9

Total for the year 20-20

Notes. - 1. Details of all the land belonging to the municipal body, irrespective of the fact, whether it is vacant or any structure has been constructed on that, should be included here. Unique asset ID Nos. to be allotted to each item.

Form 30Name of the ULB:________Register of Immovable Property

Asset Identification No.:____________Description of the Structure:___________Location of the Structure:___________Survey No. of the land on which Structure is located:______Dimensions of the Structure:____________Area of land on which constructed (sq. mtr.):________Title documents available: __________Mode of acquisition:__________Warranty / Defects Liability Clause:___________Security Deposit retained:_________Date and amount of Security Deposit released:__________

Sr. No.	Date of acquisition / construction / improvement	Payment Order No.	Ref. No. of Cash Book/Journal Book / Ledgerwhere entry is recorded	Ref. No. of Register of Land	Cost of acquisition / improvement (Rs.)(Specify incidental cost separately)	To whom paid/contractor	Purpose of Expenditure	Source of Funds	In case of Building, specify how building isbeing currently used
1	2	3	4	5	6	7	8	9	10

Total for the year 20* -20*
Total for the year 20-20

Opening Written Down Value (Rs.) (equal to column6 in first year)	Year of Depreciation	Depreciation provided (Rs.)	Closing Written Down Value (Rs.)	Date of Disposal	Receipt Voucher No.	Name of the person to whom Structure is disposed	Sale Value (Rs.)	Initials of the Authorised Officer	Remarks
11	12	13	14	15	16	17	18	19	20
			(11-13)

Total for the year 20* -20*
Total for the year 20* -20*

Notes. - 1. All the structures should be categorised into relevant asset class. Unique asset identification numbers are to be provided for all assets initially. Separate Registers shall be maintained for each class of structures owned by the ULB.

Form 31Name of the ULB:__________________Register of Movable Property

Sr. No.	Asset Identification No.	Particulars and description of the Property	Location of the Property	Number or quantity	Date of acquisition / construction / improvement	Mode of acquisition	Payment Order No.	Ref. No. of Cash Book / Journal Book / Ledgerwhere entry is recorded
1	2	3	4	5	6	7	8	9

Total for the year 20-20

Total for the year 20-20

Cost of acquisition/ construction / improvement(Rs.)	To whom paid	Purpose of Expenditure	Source of Funds	Opening Written Down Value of the property (Rs.)(equal to column 10 in first year)	Year of Depreciation	Depreciation provided (Rs.)	Closing Written Down Value (Rs.)	Date of Disposal
10		11	12	13	14	15	16	17	18
								(14-16)

Total for the year 20-20

Total for the year 20-20

To whom Disposed and Nature of Disposal	No. and date of Disposal Order	Number or quantity disposed	Amount realised if sold, & date of credit intreasury or bank (Rs.)	Balance quantity	Security Deposit retained (Rs.)	Date and amount of Security Deposit released	Initials of the Authorised Officer	Remarks
19	20	21	22	23	24	25	26	27

Total for the year 20-20

Total for the year 20-20

Note. - 1. All the movable assets should be categorised into relevant asset class with unique ID nos. Separate Registers shall be maintained for each class of movable assets owned by the ULB.

Form 36Name of the ULB:___________Register of Public Lighting System

Area/Location/Survey No.:___________Title documents available:____________Mode of acquisition____________Warranty / Defects Liability Clause:_____________Security Deposit retained:____________Date and amount of Security Deposit released:_____________

Sr. No.	Asset Identification No.	Number of lamp posts	Meters of cables used	Date of acquisition / improvement	Mode of acquisition	Payment Order No.	Ref. No. of Cash Book / Journal Book / Ledgerwhere entry is recorded
1	2	3	4	5	6	7	8

Total for the year 20-20

Total for the year 20-20

Cost of acquisition / improvement (Rs.)	To whom paid	Purpose of Expenditure	Source of Funds	Opening Written Down Value (Rs.) (equal to column9 in first year)	Year of Depreciation	Depreciation provided (Rs.)
9	10	11	12	13	14	15

Total for the year 20-20

Total for the year 20-20

Closing Written Down Value of the property (Rs.)	Date of Disposal	Receipt Voucher No.	Name of the person to whom Property disposed	Value Realised (Rs.)	Initials of the Authorised Officer	Remarks
16(13-15)	17	18	19	20	21	22

Total for the year 20-20

Total for the year 20-20

Note. - 1. Separate Registers shall be maintained in respect of each location.

Form 35Name of the ULB:_______Asset Replacement Register

Sr. No.	Source	Utilised		Balance (Rs.)
Date of transfer to Asset Replacement Bank	Voucher No.	Amount (Rs.)	Date of acquisition / construction / improvement	Payment Order No.	Ref. No. of Cash Book/ Journal Book / Ledgerwhere entry is recorded	Cost of acquisition/ construction / improvement(Rs.) (please specify incidental cost separately)	To whom paid / Name of the contractor	Ref. No. of Fixed Asset Register *

1	2	3	4	5	6	7	8	9	10	11

Note. - 1. Separate folio should be used for different Asset-class.

* Reference shall be provided for Register of Immovable property, Register of Movable property, etc.Form 16Name of the ULB:_____________________Register Of Advances For The Year 20__ To 20__

Sr. No.	Date	Name of the person to whom the advance is paid	Particulars of the Advance	Bank Payment Voucher Number & Date	Payment Order Number & Date	Amount (Rs.)	Date of Repayment/ Adjustment	Voucher Number of Repayment/ Adjustment	Balance remaining unadjusted at the end of theyear	Remarks
1	2	3	4	5	6	7	8	9	10	11

Note. - 1. After each entry, leave few blank spaces depending on the repayment/adjustment schedule of the Advance

Form IN - 1Name of the ULB:__________Investment Ledger / Register

Sr. No.	No. and date of resolution authorisinginvestment	Date of investment	Particulars of investment quoting no. and dateof Govt. Bond or FDR no. of the Bank	Purchase Price (Rs.)	Face Value (Rs.)	Due date of receipt of interest	Amount of interest due on	Initials of Authorised Officer
1	2	3	4	5	6	7	8	9

Amount of interest recovered (Rs.)	Date on which interest recovered	Date / month in which adjusted in accounts	Amount realised either on sale or maturity ofinvestment (Rs.)	Date on which proceeds were realised	Date / month of adjustment in accounts	Initials of Authorised Officer	Remarks
10	11	12	13	14	15	16	17

Seal/Signature of authorised officer

Note. - i. Separate folio would be allotted to each type of investment.ii. Separate ledger / register for each type of fund investment should preferably be maintained. For example, separate ledger may be maintained for General Fund Investment, GPF investment, Pension Fund Investment, etc.Form 18Name of the ULB:____________Register of Deposits for the Year 20__ to 20__

In respect of_________________

Section:_______

Sr. No.	Date	Name of the Party	Nature/ Type/Kind of Deposit	Receipt Number	Amount (Rs.)
1	2	3	4	5	6

Refund or Adjustments	Balance Deposit (Rs.)	Remarks**
Date & Voucher No.	Adjusted against demand of	Amount (Rs.)
Income*	Year	Amount (Rs.)
7	8	9	10	11	12	13

* Specify the head of account of the income against which the deposit is adjusted.** Details of the Lapsed Deposits should be given in the "Remarks" column.Note. - For each entry made; record the Name, Designation and Signature of the person making the statement and the person checking the entry.Form 19Name of the ULB:_________Summary Statement of Deposits AdjustedDuring the Period__________

In respect of__________

Date:

Sr. No.______

Particulars (Revenue Head-wise)	Arrears (Rs.)	Current Demand (Rs.)	Total (Rs.)	Deposits Adjusted Register No.
Year (Others)	Year (-3)	Year (-2)	Year (-1)
1	2	3	4	5	6	7	8

Total
{\|
Amount in Words:Rupees_________________________
Prepared By :*_____________	Examined and entered
Checked By :*____________	Accountant/Authorised Officer
Dated:	Dated:

|}* Record the name, designation and signature of the person.Form BR 1Name of the ULB___________Register of Loans

1. Section from which loan received______________2. Purpose of Loan____________3. No. & date of resolution / orders sanctioning the loan___4. Amount of Loan sanctioned______________5. Rate of Interest [whether half-yearly or yearly]_________6. No. of installment_________________7. Amount of each installment ____________

Receipt of Loan	Amount due for repayment	Initials of the officer
Date of Receipt	Amount Received	Total Amount Received	Due Date of Repayment	Amount of Principal	Amount of Interest	Total Amount due to repayment
1	2	3	4	5	6	7	8

Amount Repaid	Balance	Remarks
Date of Repayment	Principal Amount	Interest	Total	Principal Amount	Interest	Total
9	10	11	12	13	14	15	16

Note. - 1. Separate folio shall be allotted to each loan.

Form BR 2Name of the ULB________________________Register of Debentures

Date of order sanctioning the issue of debenture:Amount raised by issue of debentures (Rs.):Date of issue of Debentures:Purpose of issuing debentures:Details of Guarantee and Security furnished:Name of the Debenture-trustee, if any:Interest payment Schedule:Date of maturity:Repayment Schedule:

Debenture face value(Rs.)Rate of interest payable on debentures:

Sr. No	Debenture Folio No.	Debenture Certificate Nos.	Distinctive number ofDebentures issued	Name and Address ofthe Debenture holder	Date of becoming a debenture holder	Date of ceasing as a debenture holder	Initials of Authorised Officer
From	To
1	2	3	4	5	6	7	8	9

Payment of Interest on Debentures	Initials of Authorised Officer	Remarks
Date when due	Amount due (Rs.)	Date of Payment	Amount paid (Rs.)
10	11	12	13	14	15

Notes. - (1) Details of all the holders who have been issued debentures of a particular series shall be listed above.

(2)Separate folios shall be allotted for each series of the debentures issued.

(3)Three to four lines should be left after each certificate number to record the transfer entries for those certificates.

(4)Date on which a person becomes a debenture holder and the date on which he ceases to be such shall be mentioned for all the transfers affected.

(5)For each entry made, record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.Form BR 3Name of the ULB________Register of Sinking Funds

Amount of loan and rate of interest:Date of raising the loan:Amount of sinking fund installment:Rate of interest provided for in the Agreement at which sinking fund develops

Previous Balance (Rs.)	Receipts
Annual Instalments (Rs.)	Date of Credit	Total (Rs.)	Amount of interest received/ accrued onInvestments (Rs.)	Theoretical value as on 31st March (Rs.)
1	2	3	4	5	6
			(1+2)		(4+5)

Investments
Previous Balance	Purchased during the year	Total
Actual value at cost (Rs.)	Face Value (Rs.)	Value at Cost (Rs.)	Face Value (Rs.)	Date of investment	Value at Cost (Rs.)	Face Value (Rs.)
7	8	9	10	11	12	13
					(7+9)	( 8+10)

Investments	Difference (Rs.)	Remarks
Present Value of Sinking Fund
Market Value of securities mentioned in column 13on 31st March (Rs.)	Uninvested Cash Balance of sinking fund as on31st March (Rs.)	Total (Rs.)
14	15	16	17	18
( 8+10)		(14+15)	(16-6)

Note. - For each entry made, record the Name, Designation and Signature of the person making the entry in the register and the person checking the entryForm EM 1Register of Earmarked Funds

Name of the Fund ___________

On creation/ addition to Fund
Date of Receipt	Reference of voucher No.	Particulars	Amount (Rs.)	Cumulative Amount (Rs.)
1	2	3	4	5

Note. - 1. Interest earned on investments and profit on disposal of investments made from the Earmarked Funds shall be recorded in column 1 to 5 to update the balance of Earmarked Funds

Table 9.19Receipts and Payments Account for the Period from _______ to ________

Code No.	Head of Account	Current Period Amount (Rs.)	Corresponding Previous Period Amount (Rs.)	Code No.	Head of Account	Current Period Amount (Rs.)	Corresponding Previous Period Amount (Rs.)
	Opening Balances# Cash balances including Imprest Balances withBanks/Treasury (including balances in designated bank accounts)
	Operating Receipts				Operating Payments
1-10	Tax Revenue			2-10	Establishment Expenses
1-20	Assigned Revenues & Compensations			2-20	Administrative Expenses
1-30	Rental income from Municipal Properties			2-30	Operations and Maintenance
1-40	Fees & User Charges			2-40	Interest & Finance Charges
1-50	Sale & Hire Charges			2-50	Programme Expenses
1-60	Revenue Grants, Contributions & Subsidies			2-60	Revenue Grants, Contributions & Subsidies
1-70	Income from Investments
1-71	Interest Earned			4-30	Purchase of Stores
1-80	Other Income				Other Collections on behalf of State and CentralGovernment
	Non-Operating Receipts				Non-Operating Payments
3-30/31	Loans Received			3-50	Other' Payables
3-40	Deposits Received			**	Refunds Payable
3-20	Grants and contribution for specific purposes			**	Repayment of Loans
*	Sale proceeds from Assets			**	Refund of Deposits
*	Realisation of Investment - General Fund			4-10	Acquisition / Purchase of Fixed Assets
*	Realisation of Investment - Other Funds			4-12	Capital Work - in - Progress
3-41	Deposit works			3-41	Deposit works
3-50	Revenue Collected in Advance			4-20	Investments - General Fund
*	Loans & Advances to Employees (recovery)			4-21	Investments - Other Funds
*	Other Loans & Advances (recovery)			4-60	Loans & Advances to Employees
*	Deposits with External Agencies (recovery)			4-40	Prepaid Expenses
				4-60	Other Loans & Advances
	Other Receipts [specify]			4-60	Deposits with External Agencies
					Other Payments [specify]
					Closing Balances# Cash balances including Imprest Balances withBanks/Treasury (including balances in designated bank accounts)
	Grand Total				Grand Total

# Bank Balances operate for Grants and Special Funds* Details in respect of these items will be available in the corresponding Asset Ledger Accounts** Details in respect of these items will be available in the corresponding Liability Ledger AccountsTable 9.14Trial Balance for the period from _____to______

Code No	Particulars	Debit (Rs.)	Credit (Rs.)



	Total

Table 9.17Balance Sheet of ________ as on _________

Code No	Description of items	Schedule No.	Current Year Amount (Rs.)	Previous Year Amount (Rs.)
	LiabilitiesReserve & Surplus
3-103-113-12	Municipal (General)FundEarmarked FundsReserves	B-lB-2B-3
	Total Reserves & Surplus
3-20	Grants, Contributions for specific purposes	B-4
	Loans
3-30	Secured Loans	B-5
3-31	Unsecured Loans	B-6
	Total Loans
	Current Liabilities and Provisions
3-403-413-503-60	Deposits ReceivedDeposit worksOther Liabilities(Sundry Creditors)Provisions	B-7B-8B-9B-10
	Total Current Liabilities andProvisions
	Total Liabilities
4-10	AssetsFixed AssetsGross Block	B-11
4-11	Less: Accumulated Depreciation
	Net Block
4-12	Capital Work-in-Progress
	Total Fixed Assets
4-204-21	InvestmentsInvestment –GeneralFund Investments - Other Funds	B-12B-13
	Total Investments
4-304-314-32	Current Assets,Loans and AdvancesStock in Hand(Inventories)Sundry Debtors(Receivables)Gross amountoutstandingLess: Accumulated provision against bad anddoubtful Receivables	B-14B-15
	Net amount outstanding
4-404-504-604-61	Prepaid ExpensesCash and BankBalancesLoans, advances anddepositsLess: Accumulated provision against Loans	B-16B-17B-18
	Net Amount outstanding
	Total Current Assets, Loans & Advances
4-704-80	Other AssetsMiscellaneous Expenditure (to the extent notwritten off)	B-19B-20
	Total Assets

Table 9.16Income and Expenditure Statement for the period from _________ to ____________

Code No.	Item/ Head of Account	Schedule No	Current Year Amount (Rs.)	Previous Year Amount (Rs.)
1	2	3	4	5
1-101-201-301-401-501-601-701-711-80	IncomeTax RevenueAssigned Revenues &CompensationRental Income FromMunicipal PropertiesFees & UserChargesSale & HireChargesRevenue Grants,Contributions & SubsidiesIncome FromInvestmentsInterest EarnedOther Income	1-11-21-31-41-51-61-71-81-9
A	Total - Income
2-102-202-302-402-502-602-702-712-72	ExpenditureEstablishmentExpensesAdministrativeExpensesOperations &MaintenanceInterest &Finance ChargesProgramme ExpensesRevenue Grants,Contributions & SubsidiesProvisions &Write OffMiscellaneousExpensesDepreciation	1-101-111-121-131-141-151-161-17
B	Total - Expenditure
A-B	Gross surplus/ (deficit) of income overexpenditure before Prior Period Items
2-80	Add: Prior period Items (Net)	1-18
	Gross surplus/ (deficit) of income overexpenditure after Prior Period Items
2-90	Less: Transfer to Reserve Funds
	Net balance being surplus/ deficit carriedover to Municipal Fund

Table 9.18Statement of Cash Flow

Particulars	Previous Year (Rs.)	Current Year (Rs.)
A. Cash flows fromOperating Activities:Gross surplus/(deficit) over expenditure Adjustments forAdd:DepreciationInterest &finance expensesLess:Profit on disposal ofassetsDividend IncomeInvestment incomeAdjusted income over expenditure beforeeffecting changes in current assets and current liabilities andextra-ordinary items.
Changes in currentassets and current liabilities(Increase) / decreasein Sundry debtors(Increase) / decreasein Stock in hand(Increase) / decreasein prepaid expenses(Increase) / decrease in other current assets
(Decrease)/ increasein Deposits received(Decrease)/ increasein Deposits works(Decrease)/ increasein other current liabilities(Decrease)/ increasein provisionsExtra-ordinary items (Specify)
Net cash generated from/ (used in) operatingactivities (A)
B. Cash flows fromInvesting Activities(Purchase) of fixedassets & CWIP(Increase) / Decreasein Special Funds/Grants(Increase) / Decreasein Earmarked Funds(Purchase) ofInvestmentsAdd:Proceeds fromdisposal of assetsProceeds fromdisposal of investmentsInvestment incomereceivedInterest income received
Net cash generated from/ (used in) investingactivities (B)
C. Cash flows fromFinancing ActivitiesAdd:Loans frombanks/others receivedLess:Loans repaid duringthe periodLoans & advancesto employeesLoans to othersFinance expenses
Net cash generated from (used in) financingactivities (C)
Net increase/ (decrease) in cash and cashequivalents (A + B + C)
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Cash and Cash equivalents at the end of theyear comprises of the following account balances at the end ofthe year:
i. Cash Balancesii. Bank Balancesiii. Co-operativebanks Balancesiv. Balances withPost officesv. Balances with other banks
Total

Note. - items in () brackets denote as that they are to be deducted

Receipt Number

Receipt Date

Mode of receipt Cash/ Cheque/draft

Name of the Drawer

Cheque/ Draft No.

Bank (for amounts received thru Cheque/ draft)

Opening total

Days total **

Closing total