M

odel R

eceipts and Payments A

ccount Format

Of

Zilla Parishad…

…..

For the Y

ear ……

Comptroller & Auditor General of India

M

odel R

eceipts and Payments A

ccount Format

Of

Zilla Parishad…

…..

For the Y

ear ……

Comptroller & Auditor General of India

i

PAN

CH

AY

AT

I RA

J INST

ITU

TIO

NS

G

UID

EL

INE

S FOR

PRE

PAR

AT

ION

OF R

EC

EIPT

& PA

YM

EN

T A

CC

OU

NT

S 1.

Panchayati Raj Institutions (PR

Is) accounting practices are, by and large, akin to the accounting practices followed by the State

Governm

ents which are based on generally accepted accounting practices and traditions. The principal law

s governing the financial affairs of the

PRIs include C

onstitution (73rd A

mendm

ent) Act, 1992 and Panchayat A

ct enacted by the respective States. Each institution i.e. District

Panchayat/Zilla Parishad, Intermediate/B

lock Samiti and V

illage/Gram

Panchayat is an accounting entity. The PRIs are required to adopt an

Annual R

eport, which includes financial statem

ents in the form of R

eceipt & Paym

ent accounts and accompanying subsidiary statem

ents. The

purpose of Annual R

eport is to compare the Institutions actual perform

ance for the year against the forecast in the annual plan as passed by the

general body of the PRI.

2. There is a strong relationship betw

een accounting and budgeting and the accounting system provides the basis for appropriate budgetary

control. The institutions are not required to prepare a balance sheet and the details of assets are kept in the subsidiary registers and records of the

PRI. The R

eceipts and Payments A

ccounts to be prepared by the PRIs w

ould incorporate all the receipts and payments, both revenue and capital,

deposits, loans and advances and remittances. The form

ats have been designed to keep them as sim

ple as possible so that these can be maintained

easily.

3. C

ash Basis of A

ccounts

The accounts are prepared on cash basis i.e. a transaction is only recorded when cash is received or paid. A

s a consequence, accruals of amounts

due to or owing by Panchayats are not show

n in the financial statements, but are kept track of by w

ay of institutional records and Subsidiary

Registers. C

ash based information has the advantage of being relatively sim

ple and readily verifiable.

4. Period of accounts

Period of accounts is a financial year. A financial year is defined as a period of 12 m

onths ending 31st M

arch in any year. The financial year in

respect of which the financial statem

ents are prepared covers the period 1st A

pril to 31st M

arch.

ii

5. Financial Statem

ents

5.1 A

nnual Accounts

Receipts and Paym

ents Account is draw

n up annually. It shows the am

ount received and paid in the period of account, classified functionally as

also the opening balance and the balance on the last day of account. The Receipts and Paym

ents Account also incorporates the A

ppropriation

Accounts w

hich show the am

ounts spent in the period of account on various functions upto the primary unit of appropriation, as com

pared with

the amount granted through the annual budget and statem

ent of variances. The columns of B

udget Estimates for the year in the R

eceipts and

Payments accounts and progressive total colum

n depict the amounts appropriated for the year.

5.2 M

onthly Accounts

The monthly R

eceipt & Paym

ent Accounts shall be prepared by each PR

I, major head w

ise in a summ

ary form, alongw

ith a monthly bank

reconciliation statement.

5.3 A

dditional Statements (These form

part of annual accounts and are comm

on for all 3 levels of PRIs. Form

ats from Sl. N

o. 8 to 16 in the contents list will be subsidiary records)

Besides draw

ing up an annual statement of R

eceipts and Payments, the follow

ing statements are to be prepared annually:

(i) Statem

ent of Capital Expenditure(schem

e-wise) show

ing expenditure for the year and progressive expenditure upto the end of the

year.

(ii) D

etailed statement of receivables and payables at the end of the year.

(iii) Statem

ent of balances in various Deposit A

ccounts at the end of the year.

(iv) Statem

ent of Provident Funds etc. if these are administered by PR

Is at the end of the year.

6. C

urrency in which accounts are kept

The accounts of the PRIs are kept in Indian currency i.e. rupees.

7. A

ccounting of Works E

xpenditure

7.1 The accounting rules and other general instructions follow

ed by the works departm

ents in the State Governm

ent for works expenditure,

except where these are inconsistent w

ith the provision of PRIs A

ct or codes/manuals, are to be follow

ed by PRIs.

iii

Detailed instructions on the m

aintenance of these accounts, subsidiary registers/records would have to be issued by the State G

overnment

under the accounting rules.

7.2 For transfer of funds to the PR

Is new m

inor heads have been prescribed. In case funds are transferred from Zilla Parishads to Panchayat

Samitis/V

illage Panchayats for implem

entation of various schemes, these transfers are to be show

n as deduct receipts under the head Grants-in-aid

and contributions on the receipt side of the Receipts &

Payments A

ccounts of the Zilla Parishad.

7.3 The funds received under various schem

es are to be shown under G

rants-in-aid & contributions, schem

e-wise on the receipt side.

How

ever, on the payment side, the expenditure against each schem

e would have to be show

n under the relevant functional head, below the m

inor

head. (Please refer to para 2.3 and para 2.4 of the List of Codes for Functions, Program

mes &

Activities of PR

Is, for detailed explanation)

7.4 The O

bject heads for the sake of uniformity across the State have been standardised. The list of O

bject heads with the proposed standard

code for each head is enclosed to be used across the State. Item-w

ise details of Object head expenditure like dearness allow

ance, house rent

allowance etc. under salaries m

ay be kept outside accounts, if required.

7.5 The R

eceipts and Payments A

ccount is prepared on the basis of figures in the Consolidated A

bstract. Expenditure of a capital nature is

distinguished from revenue expenditure w

ith plan and non-plan classification. Non-plan expenditure is in the nature of continuance of earlier

schemes.

8. O

nly one main cash book in each PR

I may be m

aintained incorporating balances from all subsidiary cash books, w

hich are to be kept as

necessary.

9. O

n the basis of these model form

ats, the State Governm

ents may form

ulate Budgeting/Accounting rules and manuals for keeping of

budget/accounts for Panchayati Raj Institutions in consultation with the State Accountants General.

K

.N.K

handelwal

Deputy C

omptroller &

Auditor G

eneral of India N

ew D

elhi 16 O

ctober 2002

C

ON

TENTS

Sl. No.

Subject Page N

o.

1. Form

at of Annual Receipt and Paym

ent Account of Zila Parishad 1

2. Form

at of Statements of C

apital Expenditure (Scheme w

ise) at Year end 15

3. Form

at of Statement of R

eceivables & Payables at Year end 16

4. Form

at of Statement of Balances under D

eposits, Advances & Loans Account at Year end 17

5. Form

at of Statement of Provident Funds etc. show

ing balance at Year end 18

6. Form

at of Monthly R

eceipts & Payments Accounts of ZP/ PS/ VP

21

7. Form

at of Monthly R

econciliation Statement

26

8. Form

at of Cash Book

27

9. Form

at of Register of Im

movable Property

28

10. Form

at of Register of D

emand, C

ollection and Balance 29

11. Form

at of Register of M

oveable Property 30

12. Form

at of Com

pilation Sheet 31

13. Form

at of Register of Stock Book

32

14. Form

at of Consolidated Abstract

33

15. Form

at of Register of R

oads 34

16. Form

at of Register of Lands

35

Annual

Receipts & Payments A

ccount of

Zilla Parishad

1

Annual R

eceipts and Payments A

ccount of Zila Parishad ……

……

…for the year…

……

…

Form

-1 R

EC

EIPT

S

PAY

ME

NT

S O

pening Balance

i) C

ash in hand ii)

Balance in B

ank iii)

Balance in treasury

iv) Investments

Heads of A

ccount

Budget

estimates for

Current year

(Rs.)

Previous Y

ear's A

ccount…

(Rs.)

Reporting

Year's

Account…

(R

s.)

Heads of A

ccount

Budget

estimates for

Current year

(Rs.)

P NP Total

Previous Y

ear's A

ccount…

(Rs.)

P NP Total

Reporting

Year's

Account…

. (R

s.) P N

P Total

0028 107 800

0029 101 102 800

0035 800

xx 0041

800 xx

0042 102

xx 106

xx 800

Part -1 PAN

CH

AY

AT

FUN

D

RE

VE

NU

E A

CC

OU

NT

- RE

CE

IPTS

Tax R

eceipts O

ther Taxes on Incom

e & E

xpenditure Taxes on Professions, Trades, C

allings and Em

ployment

Other R

eceipts T

otal - 0028 L

and Revenue

Land Revenue/Tax

Taxes on Plantations O

ther Receipts

Total - 0029

Taxes on Im

movable Property other than

agricultural land

Other R

eceipts

House Tax

Total - 0035

Taxes on V

ehicles O

ther Receipts

Taxes on cycles, cars and other vehicles T

otal - 0041 T

axes on Goods and Passengers

Tolls on Roads

Tolls on Roads levied under Section…

. Taxes on entry of goods into Local A

reas O

ctroi O

ther Receipts

Total - 0042

2049 01 03

104 xx 04

101 104

60 101 701

2059 01

053 xx xx 60

051 xx xx

053 xx xx

Part -1 PAN

CH

AY

AT

FUN

D

RE

VE

NU

E A

CC

OU

NT

- EX

PEN

DIT

UR

E

Interest Payments

Interest Payments on Internal debt (m

inor heads as per requirem

ent) Interest on Sm

all Savings Provident Funds Etc. Interest on provident Funds Interest on Panchayat em

ployees Provident Fund Interest on Loans &

Advances from

State/Central G

ovt. (M

inor head as applicable -Details to be given at sub-head

level) Interest on Loans for Plan Schem

es (D

etails to be given at sub-head level) Interest on Loans for N

on-Plan schemes

(Details to be given at sub-head level)

Interest on Other O

bligations (Sub-major head)

Interest on deposits M

iscellaneous T

otal - 2049 Public W

orks O

ffice Buildings (Sub-m

ajor head) M

aintenance and Repairs

Work C

harged establishment (sub head)

Other m

aintenance expenditure (sub head) O

ther Buildings (Sub-m

ajor head) C

onstruction C

onstruction of sheds, Godow

ns, Warehouses

(works expenditure and w

ork charged expenditure to be show

n separately) C

onstruction of Drains, lavatories, Fish Ponds

Maintenance and R

epairs W

ork Charged establishm

ent (sub-head) O

ther maintenance expenditure (sub-head)

Total - 2059

2

0045 101 111 112 115 800

xx xx

0049 04

110 xx

190 800

0059 01

011 xx

800 0071

01 101

0202 01

101 xx xx

800 03

800 04

102 800

Other T

axes and Duties on C

omm

odities and Services Entertainm

ent Tax Taxes on A

dvertisement

Receipts from

cesses under other Acts.

Forest Developm

ent Tax O

ther Receipts

Registration of boats

Levy of Ferry rent T

otal - 0045 T

otal - Tax R

eceipts N

on -Tax R

eceipts Interest R

eceipts Interest R

eceipts of Village Panchayats/Panchayat

Samities

Interest realised on investment of cash balances

Interest on investment w

ith ……

Interest from

Panchayat Samities/ G

Ps O

ther Receipts (w

ill include interest from bank

accounts) T

otal - 0049 Public W

orks O

ffice Building

Rents

Rent

from

non-residential buildings

(Panchayat B

havans etc.) O

ther Receipts

Total - 0059

Contributions and R

ecoveries towards Pension

and Other R

etirements B

enefits. C

ivil Subscriptions and C

ontributions. (Pension contribution, leave salary &

pension contribution if not levied separately shall be taken to this head) T

otal - 0071 E

ducation, Sports, Art and C

ulture G

eneral Education Elem

entary Education Fees Fines O

ther Receipts

Sports and Youth Services

Other R

eceipts A

rt and Culture

Public Libraries O

ther Receipts

Total - 0202

2071

01 101

xx 04

107 108 800

2202 01

101 xx yy 01 21

102 104 107 109 800

xx 21 02

104 105 107 109

04 103 200

Pension and Other R

etirement B

enefits C

ivil (Sub-major head)

Superannuation and Retirem

ent allowances

Payment of Pension &

other retirement benefits

Pensionary Charges (O

bject head) C

ontribution to Pensions and Gratuities

Contribution to Provident Funds

Other expenditure

Total - 2071

General E

ducation Elem

entary Education (Sub-major head)

Primary Schools

Opening of new

Primary schools/ C

onversion of Basic

Schools into Primary Schools

Provision of additional teachers/ Teachers (detail head) Salaries (Teachers) Supplies &

Materials (O

bject head) A

ssistance to Voluntary O

rganisation for Primary Schools

Inspection Teachers Training Scholarships &

Incentives O

ther Expenses School Lunch/ M

id-Day-M

eal Programm

es Supplies &

Materials

Secondary Education (Sub-major head)

Teachers & other services)

Teacher's Training Scholarships Secondary Schools A

dult Education (Sub-major head)

Rural Functional Literary program

mes

Other A

dult Education Programm

es T

otal 2202 - General E

ducation

Note: 'yy' represents detailed head

'xx' represents Sub-head or Scheme

3

0210 02

101 xx xx xx xx

800 04

102 104 800

0211 101 800

0215 01

104 501 800

02 104 501 800

0216 03

800 0401

103 104 105 108 800

0403 102 103 105 106 800

Medical and Public H

ealth R

ural Health Services

Receipts from

Patients A

ccomm

odation Supply of m

edicines C

ost of tests Supply of blood O

ther Receipts

Public Health

Sales of Serum/vaccine

Fees and Fines O

ther Receipts

Total - 0210

Family W

elfare Sale of C

ontraceptives O

ther Receipts

Total - 0211

Water Supply and Sanitation

Water Supply

Fees and Fines Services and Service fees O

ther Receipts

Sewerage and Sanitation

Fees and Fines Services and Service Fees O

ther Receipts

Total - 0215

Housing

Rural H

ousing O

ther Receipts

Total - 0216

Crop H

usbandry Seeds R

eceipts from A

gricultural Farms

Sale of manure and fertilizers

Receipts from

comm

ercial crops O

ther Receipts

Total - 0401

Anim

al Husbandry

Receipts from

Cattle &

Buffalo developm

ent R

eceipts from Poultry D

evelopment

Receipts from

Piggery Developm

ent R

eceipts from Fodder &

Feed Developm

ent O

ther receipts T

otal 0403

2203

103 xx 01 14 20 50

107 800

xx 2204

101 xx xx xx

103 xx xx xx

104 xx xx

2205 101

xx 102 105

2210 03

101 102 103 110

06 101

xx yy 01 02 xx

Technical E

ducation Technical Schools (Sub head for training and education in various trades to pre-m

atric or middle School students m

ay be opened) C

raft Centers (sub-head)

Salaries (to Instructors) R

ent, Rates &

Taxes O

ther A

dministrative

Expenditure(Cash

Incentives to

trainees and training material)

Other charges (Prizes etc.)

Scholarships O

ther expenditure V

ocational Education (sub head) T

otal - 2203 Sports and Y

outh Services Physical Education A

ssistance to Primary Schools

Assistance to Secondary schools

Assistance to non-G

ovt. Schools Y

outh Welfare Program

mes for non-students

Youth C

amps

Youth H

ostels N

.C.C

. Sports and G

ames

Maintenance of play grounds

Maintenance of G

ymnasium

T

otal - 2204 A

rt and Culture

Fine Arts Education

Assistance to private institutions

Promotion of A

rts and Culture

Public Libraries T

otal - 2205 M

edical and Public Health

Rural H

ealth Services- Allopathy

Health Sub-C

enters Subsidiary H

ealth Centers

Primary H

ealth Centers

Hospital and D

ispensaries Public H

ealth (sub major head)

Prevention & C

ontrol of diseases N

ational Anti M

alaria Programm

e (NA

MP)/ Trachom

a &

Blindness control Program

me (TB

C)/ N

ational Aids C

ontrol Program

me (N

AC

) D

irectorate of NA

MP/TB

C cell/N

AC

cell Salaries W

ages M

edical relief Cam

ps T

otal - 2210

4

0405 102 103 501 800

0406 01

101 104 800

xx 0515

101 xx xx xx

102 800

0702 01

102 xx

800 02

101 800

0801 06

800

Fisheries License fees, Fines etc. Sales of fish, Fish seeds etc. Services and Service fees. O

ther Receipts

Total - 0405

Forestry and Wild L

ife Forestry Sale of tim

ber and other forest produce R

eceipts from forest plantations

Other R

eceipts Sale of grazing rights T

otal - 0406 O

ther Rural D

evelopment Program

mes

Receipts under Panchayati R

aj Acts

Registration

charges and

surcharge on

stamp

duty. Fees for use of quarries R

ent for use of land vested in Zilla Parishads R

eceipts from com

munity developm

ent projects. O

ther Receipts

Total - 0515

Minor Irrigation

Surface Water

Receipts from

lift irrigation Scheme

Irrigation charges O

ther Receipts

Ground w

ater R

eceipt from tube-w

ells O

ther Receipts

Power

Rural Electrification

Other R

eceipts T

otal - 0801 T

otal - Non T

ax Receipts

TO

TA

L - R

EV

EN

UE

RE

CE

IPTS

2211

101 xx

103 xx

2215 01

001 01 11 13

102 xx xx

2216 03

102 2235

02 101 102 103 104

2236 02

102 2225

01 277

xx xx xx xx

282 283

02 03

Family W

elfare R

ural Family W

elfare Services Fam

ily Welfare C

amps

Maternity and C

hild Health

Imm

unisation of infants and pre-school children T

otal - 2211 W

ater Supply and Sanitation W

ater Supply D

irections and Adm

inistration Salaries Travel Expenses O

ffice Expenses R

ural Water Supply Program

mes

Drinking W

ater Supply Schemes

Maintenance &

Repairs of W

ater Supply lines, tube wells

etc. (works and w

ork charged establishment to be show

n separately) T

otal - 2215 H

ousing R

ural Housing

Provision of House site to the landless

Total - 2216

Social Security and Welfare

Social Welfare

Welfare of H

andicapped C

hild Welfare

Wom

en’s Welfare

Welfare of A

ged, infirm and destitute

Total - 2235

Nutrition

Distribution of nutritious foods and beverages

Mid-day m

eals T

otal - 2236 W

elfare of scheduled Castes, Scheduled T

ribes and Other

Backw

ard Classes

Welfare of Scheduled C

astes Education Scholarships to SC

Students in Primary or secondary or

non-govt. Schools O

ther concessions to SC students in Prim

ary or secondary or non-govt. Schools M

aintenance of Hostels for SC

Students H

ealth H

ousing Provision of house site to landless SC

W

elfare of Scheduled Tribes(Same m

inor heads & sub-

heads as welfare of SC

) W

elfare of Backw

ard Classes(Sam

e minor heads &

sub-heads as w

elfare of SC)

Total - 2225

5

1601 1604

200 xx

GR

AN

TS-IN

-AID

& C

ON

TR

IBU

TIO

NS

Grants-in-aid/A

ssistance from C

entral/State G

ovt. (a)

Grants-in-aid from

Central G

ovt. (M

inor heads corresponding to programm

e minor

heads in the section “Expenditure Heads

(Revenue A

ccount)” to which the assistance from

C

entral Governm

ent relates may be opened under

the sub-major heads.)

(b) A

ssistance from State G

ovt. (M

inor heads corresponding to programm

e minor

heads in the section “Expenditure Heads

(Revenue A

ccount)” to which the assistance from

State G

overnment relates m

ay be opened under the sub-m

ajor heads. Refer to List of C

odes for Functions, Program

mes &

Activities for PR

Is for exam

ple)) Less-Transfer to Panchayat Sam

iti/ Village

Panchayat T

otal - 1601 C

ompensation

and A

ssignments

from

State G

ovt. O

ther M

iscellaneous C

ompensation

and A

ssignments

Share of Com

pensation and Assignm

ents from

State Govt.

(Minor heads corresponding to program

me m

inor heads in the section “Expenditure H

eads (R

evenue Account)” to w

hich the compensation

& assignm

ents from State G

overnment relates

may be opened. R

efer to List of Codes for

Functions, Programm

es & A

ctivities for PRIs for

example)

Less-Transfer to Panchayat Samiti/ V

illage Panchayat T

otal - 1604 T

OT

AL

- GR

AN

TS-IN

-AID

&

CO

NT

RIB

UT

ION

S

2401

109 110 115 119

xx xx

195 800

2402 102

xx xx

800 2403

101 xx

102 xx xx

103 107 108 800

2406 01

102 xx

2408 01

101 xx yy yy

2501 01

003 xx 02

102 03 04

104 06

101 800

Crop H

usbandry Extension and Farm

ers’ Training C

rop Insurance Schem

e of

Small/M

arginal Farm

ers &

A

gricultural Labourers H

orticulture & V

egetable Crops

Kitchen gardens &

orchards Fruits &

Vegetables N

ursery A

ssistance to Farming C

ooperation O

ther expenditure T

otal - 2401 Soil and W

ater Conservation

Soil Conservation

Reclam

ation of ravines W

ater Conservation

Other expenditure

Total - 2402 A

nimal H

usbandry V

eterinary services and Anim

al Health

Prevention and control of animal diseases

Cattle and B

uffalo Developm

ent C

attle shows

Cattle breeding

Poultry Developm

ent Fodder and Feed D

evelopment

Insurance of Live Stock and Poultry O

ther expenditure T

otal - 2403 Forestry and W

ild Life

Forestry Social and Farm

Forestry R

ural Forestry T

otal - 2406 Food, Storage and W

arehousing Food Procurem

ent and Supply Public D

istribution System (Sub m

ajor head) Fair Price Shops C

ooperative Societies T

otal - 2408 Special Program

mes for R

ural Developm

ent Integrated R

ural Developm

ent Programm

e Training TR

YSEM

Training of Rural Y

outh D

raught Prone Areas D

evelopment Program

me

Afforestation

Desert D

evelopment Program

me

Integrated Rural Energy Planning Program

me

Project Implem

entation Self Em

ployment Program

mes

Swarnajayanti G

ram Sw

arozgar Yojana

Other expenditure

Total - 2501

6

2505

01 702

2515 101

xx yy 06 11 yy 06 11 yy 01 11 13 14 20 28 32 yy 20 21 26 27

2702 01

101 xx

102 xx yy 02

103 xx

Rural E

mploym

ent N

ational Programm

es Jaw

ahar Gram

Samridhi Y

ojana T

otal - 2505 O

ther Rural D

evelopment Program

mes

Panchayati Raj

Zilla Parishad Adm

inistration (Sub-head) A

llowances

and H

onorarium

of C

hairman/

Vice-

Chairm

an (detailed head) H

onorarium

Dom

estic Travel Expenses (C

hairman &

Vice C

hairman w

ill be shown separately)

Allow

ances & H

onoraria of Mem

bers H

onorarium

Dom

estic Travel Expenses Zilla

Parishad Establishm

ent (This

will

include all

wings/sections including Engineering w

ing) Salaries (D

A, H

RA

, CC

A, B

onus, LTC)

Dom

estic Travel expenses O

ffice Expenses (Postage, Stationery, etc.) R

ent, Rates &

Taxes O

ther A

dministrative

Expenses (Panchayat

Election Expenses) Professional

Services (Fees

for preparation

of A

nnual A

ccounts) C

ontributions C

ivic Services (Detailed H

ead) O

ther A

dministrative

Expenses (Social

&

Cultural

Activities)

Supplies & M

aterials A

dvertising & Publicity (Public TV

, Radio)

Minor W

orks (Maintenance of B

urial Grounds, A

kharas, Public Lavatories, Street Lighting etc.) T

otal- 2515 M

inor Irrigation Surface W

ater W

ater Tanks M

aintenance and Repairs of W

ater tanks/ponds (works

expenditure and work charged expenditure to be show

n separately) Lift Irrigation schem

es C

anals M

aintenance &

R

epairs (w

orks expenditure

and W

.C.

expenditure to be shown separately)

Ground W

ater Tubew

ells M

aintenance &

R

epairs (W

orks expenditure

and W

.C.

expenditure to be shown separately)

Total - 2702

7

2801 06

800 xx

2810 01

102 xx 02

101 xx

2851 102 103 104 105 106 107 111 200

xx 3054

03 102

xx 337

xx 04

337 xx yy xx yy

Power

Rural electrification

Other expenditure

Maintenance of Street Lights

Total - 2801

Non-C

onventional Sources of Energy

Bio-energy

Com

munity and Institutional B

io-gas Developm

ent M

aintenance of Bio-gas Plants

Solar Solar Therm

al Energy Programm

e M

aintenance of Solar lights, cookers etc. T

otal - 2810 V

illage and Small Industries

Small Scale Industries(C

ottage Industries) H

andloom Industries

Handicraft Industries

Khadi and V

illage Industries C

oir Industries Sericulture Industries Em

ployment Schem

e for Unem

ployed Educated Youths

Other V

illage Industries Food

Processing Industries

(Any

other Schem

e as

per local need) T

otal - 2851 R

oads and Bridges

State Highw

ays B

ridges M

aintenance and

Repairs

(Works

expenditure &

w

ork charged expenditure to be show

n separately) R

oad Works

Maintenance

and R

epairs (W

orks expenditure

&

work

charged expenditure to be shown separately)

District and other R

oads R

oad Works

District R

oads M

aintenance and

Repairs

(Works

expenditure &

w

ork charged expenditure to be show

n separately) R

ural Roads

Maintenance

and R

epairs (W

orks expenditure

&

work

charged expenditure to be shown separately)

Total - 3054

TO

TA

L – R

EV

EN

UE

EX

PEN

DIT

UR

E

8

4000 800

CA

PITA

L A

CC

OU

NT

- RE

CE

IPTS

Capital R

eceipt O

ther Receipts

(To be included as per local needs)

TO

TA

L - C

APIT

AL

RE

CE

IPTS

4059 01

051 xx

201 60

051 xx

201 80

201 4202

01 201

xx xx xx 03

101 xx

102 xx xx 04

105 xx xx

CA

PITA

L A

CC

OU

NT

-EX

PEN

DIT

UR

E

Capital O

utlay on Public Works

Office B

uildings C

onstruction C

onstruction of Office etc. (details of each construction to

be given separately) A

cquisition of Land O

ther Buildings

Construction

Construction of sheds, Tanga Stands, B

us Stops, Bathing

Ghats

Acquisition of Land

General

Acquisition of Land

Total - 4059

Capital O

utlay on Education, Sports, A

rt and Culture

General Education

Elementary Education

Buildings

Construction of Prim

ary Schools/Pathshalas etc. A

ssistance for Construction of Prim

ary Schools Sports and Y

outh Services Y

outh Hostels

Construction of Y

outh Hostels

Sports Stadia C

onstruction of Sports Stadium

Construction of Play G

rounds A

rt and Culture

Public Libraries C

onstruction of District Library

Assistance for construction of Libraries

Total - 4202

9

4210

02 101 102 103

xx xx 21 52

104 xx xx 21 52

110 xx yy yy 21 52

4211 103

xx 106

xx 21

Capital O

utlay on Medical and Public H

ealth R

ural Health Services

Health Sub-C

entres Subsidiary H

ealth Centres

Primary H

ealth Centers

Construction of Prim

ary Health C

entres Purchase of Equipm

ent, Linens etc. Supplies and M

aterials M

achinery & Equipm

ent C

omm

unity Health C

entres C

onstruction of Com

munity H

ealth Centres

Purchase of Equipment, Linens etc.

Supplies and Materials

Machinery &

Equipment

Hospital and D

ispensaries D

istrict Health C

entres C

onstruction of District H

ealth Centres

Purchase of Equipment, Linen etc.

Supplies and Materials

Machinery &

Equipment

Total - 4210

Capital O

utlay on Family w

elfare M

aternity and Child W

elfare C

onstruction of.............(to

be indicated

separately in

respect of each centre) Services and Supplies (D

etails of Centre)

Supplies and Material (to be show

n centre-wise)

Total - 4211

10

4215

01 102

xx xx yy

4225 01

277 282 283 800

02 277 282 283 800

03 277 282 283 800

4235 02

101 102 103 104

4405 101

xx 4408

01 101

02 101

xx xx xx

Capital O

utlay on Water Supply and Sanitation

Water Supply

Rural W

ater supply Laying of W

ater Supply Scheme at.............

Tube wells/w

ells D

rilling of tube well/ w

ell at.................. T

otal - 4215 C

apital O

utlay on

Welfare

of Scheduled

Castes,

Scheduled Tribes and O

ther Backw

ard Classes

Welfare of Scheduled C

astes Education H

ealth H

ousing O

ther Expenditure W

elfare of Scheduled Tribes Education H

ealth H

ousing O

ther Expenditure W

elfare of Other B

ackward C

lasses Education H

ealth H

ousing O

ther Expenditure T

otal - 4225 C

apital Outlay on Social Security and W

elfare Social W

elfare W

elfare of Handicapped

Child W

elfare W

omen’s W

elfare W

elfare of aged, infirm and destitute

Total - 4235

Capital O

utlay on Fisheries Inland Fisheries C

onstruction of Fish Pond at................. T

otal - 4405 C

apital Outlay on Food Storage and W

arehousing Food Procurem

ent and supply Storage and W

arehousing R

ural Godow

n Programm

es Schem

es for development of rural godow

ns B

uildings-Construction of G

odowns

Developm

ent of Mandis, W

arehouses T

otal - 4408

11

4515 800

4702 051

xx xx xx

052 799

4801 06

800 xx

4810 101

xx 102

xx 5054

03 101

xx xx

337 xx xx 04

337 xx xx xx xx xx xx

Capital O

utlay on Other R

ural development

programm

es O

ther Expenditure T

otal - 4515 C

apital Outlay on M

inor Irrigation C

onstruction Each Schem

e to be shown separately under:-

Canals

Tube wells

Tanks M

achinery and Equipment

Suspense T

otal - 4702 C

apital Outlay on Pow

er Projects R

ural Electrification O

ther expenditure Fixing of Street Lights T

otal - 4801 C

apital Outlay on N

on-Conventional Sources of E

nergy B

io-energy B

io gas Plants Solar C

onstruction of Solar energy Project T

otal - 4801 C

apital Outlay on R

oads and Bridges

State Highw

ays B

ridges C

onstruction of................ A

cquisition of Land R

oad Works

Construction of.............

Acquisition of Land

District and O

ther Roads

Road W

orks D

istrict Roads

Construction of.............

Acquisition of Land

Rural R

oads C

onstruction of ................. A

ssistance to......................for construction of (N

ote:’Suspense’ and ‘Machinery and Equipm

ent’ to be opened as per requirem

ent T

otal - 5054 T

OT

AL

- CA

PITA

L E

XPE

ND

ITU

RE

12

6003

109 xx

800 6004

01 800

02 101

800 7610

LO

AN

S & A

DV

AN

CE

S D

EB

T

Internal Debt

Loans from other Institutions

Loans from …

.(Each Institution to be shown as

sub-head) O

ther loans T

otal - 6003 L

oans and Advances from

Central G

ovt./State G

ovt. N

on-Plan loans O

ther Loans (Details to be given at sub-head

level) Loans for Plan Schem

es B

lock Loans O

ther Loans (Details to be given at sub-head

level) T

otal - 6004 T

OT

AL

DE

BT

L

oans to Panchayat employees etc.

(Repaym

ent of loans by employees to be

indicated purpose-wise)

TO

TA

L - L

OA

NS &

AD

VA

NC

ES

TO

TA

L PA

RT

- 1: PAN

CH

AY

AT

FUN

D

6003

109 xx

800 6004

01 800

02 101 800

6202 01

201 6401

110 xx

6515 101

xx 800

xx 7610

202 xx

203 xx

204 800

xx

LO

AN

S AN

D A

DV

AN

CE

S D

EB

T

Internal Debt*

Loans from other Institutions

Repaym

ent of loans to Other Institutions (each

institution to be shown separately as sub-head)

Other loans

Total - 6003

Loans and A

dvances from C

entral/State G

overnment*

Non-Plan Loans

Other

Loans (R

epayment

of Loans

to C

entral G

ovt./State Govt. to be show

n at sub-head level) Loans for Plan Schem

es B

lock Loans O

ther Loans

(Repaym

ent of

loans to

Central

Govt./State G

ovt. to be shown at sub-head level)

Total - 6004

TO

TA

L D

EB

T

Loans for E

ducation, Sports, Art and C

ulture G

eneral Education Elem

entary Education (Loans for educational purpose) T

otal - 6202 L

oans for Crop H

usbandry Schem

e for

small

and m

arginal farm

ers and

Agricultural labourers

Loans to Cultivators

Total - 6401

Loans for other R

ural Developm

ent Programm

es Panchayati R

aj Loans for V

illage Panchayat for afforestation O

ther Loans O

ther Miscellaneous loans

Total - 6515

Loans to Panchayat em

ployees etc. A

dvances for purchase of Motor conveyances

Motor C

ycle/Scooter advance A

dvances for purchase of other conveyances C

ycle Advance

Advances for purchase of com

puters O

ther Advances

Marriage advance

(Note: pay advance, Festival advance to be show

n under

object head

‘Salaries’ below

the

concerned functional head). T

otal - 7610 T

OT

AL

- LO

AN

S AN

D A

DV

AN

CE

S T

OT

AL

PAR

T - I : PA

NC

HA

YA

T FU

ND

* T

hese depict disbursals

13

8009

01 101

xx 60

8011 107

8443

103 xx xx

108 xx xx

124 126

800

8448 109

xx xx xx

8550 103

Part - II PR

OV

IDE

NT

FUN

DS etc.

Provident Funds C

ivil G

eneral Provident Funds Panchayat em

ployees Provident Funds O

ther Provident Funds (Each Provident Fund to be show

n separately) T

otal - 8009 Insurance and Pension Funds Em

ployees Group Insurance Schem

e T

otal - 8011 T

OT

AL

- PRO

VID

EN

T FU

ND

S etc. D

EPO

SITS &

AD

VA

NC

ES

DE

POSIT

S C

ivil Deposits

Security Deposits(other than PW

D)

Security from Subordinates

Earnest Money m

ade by intending tenderers Public W

orks Deposits

Deposits by C

ontractors D

eposits of

earnest m

oney by

successful tenderers in PW

D

Unclaim

ed Deposits in Provident Funds

Unclaim

ed Deposits in other provident Funds

Other D

eposits T

otal - 8443 D

eposits of Local Funds

Panchayat Bodies Funds

Panchayat Samiti Funds

Village Panchayat Funds

Zilla Parishad Funds T

otal - 8448 T

otal - Deposits

AD

VA

NC

ES

Civil A

dvances O

ther Departm

ental Advances

Total - 8550 -A

dvances T

OT

AL

- DE

POSIT

S & A

DV

AN

CE

S

Actuals

during the Y

ear…R

s

Upto the end of

the year….R

s.

8009 01

101 xx 60

102 8011

107 xx xx

8443 103 108

xx xx

124 126 800

8550 103

Part - II PR

OV

IDE

NT

FUN

DS E

TC

. Provident Fund (A

dvances & w

ithdrawals)

Civil

General Provident Fund

Panchayat Employees Funds (Schem

e head) O

ther Provident Funds C

ontributory Provident Pension Fund (each Provident Fund to be show

n separately) T

otal - 8009 Insurance and Pension Funds Em

ployees’ Group Insurance Schem

e Insurance Fund Savings Fund T

otal - 8011 T

OT

AL

-PRO

VID

EN

T FU

ND

S ET

C.

DE

POSIT

S AN

D A

DV

AN

CE

S D

EPO

SITS

Civil D

eposits Security D

eposits N

ote: Refund of Security Deposits from

Subordinates (other than PW

D) including earnest m

oney made by

intending tenderers to be recorded as sub head. Public W

orks Deposits

Deposit by C

ontractors D

eposit of earnest money by successful tenderers in

PWD

. U

nclaimed deposits in the G

P Fund U

nclaimed deposits in other Provident Funds

Other D

eposits T

otal - 8443 Deposits

AD

VA

NC

ES

Civil A

dvances O

ther Departm

ental advances (each type of advance to be show

n distinctly.) T

otal - 8550 Advances

TO

TA

L - D

EPO

SITS A

ND

AD

VA

NC

ES

Actual during

the year…R

s U

pto the end of the year…

Rs

14

8782 102

RE

MIT

TA

NC

ES

Cash

Rem

ittances betw

een Zilla

Parishad &

Panchayat Sam

iti/ Village Panchayat

Rem

ittances between Zilla &

Panchayat Samities /

Village Panchayat

TO

TA

L - 8782 R

EM

ITT

AN

CE

S T

otal- Part - II G

RA

ND

TO

TA

L

8782

102

RE

MIT

TA

NC

ES

Cash rem

ittances between Zilla Parishad and

Panchayat Samities/V

illage Panchayat Public R

emittances betw

een Zilla Parishad and Panchayat Sam

ities/Village Panchayat

TO

TA

L - 8782 - R

EM

ITT

AN

CE

S T

otal - Part II C

losing Balance

Cash in H

and C

ash in Bank

Cash in T

reasury Investm

ent G

RA

ND

TO

TA

L

15

Form-2

Annual R

eceipts & Paym

ents Account for Zilla Parishad/B

lock Panchayat/Village Panchayat Statem

ent of Capital Expenditure during and upto the end of the year…

……

H

eads of Account - N

ature of Expenditure

E

xpenditure during the year……

.. E

xpenditure upto the end of the year …

…

(progressive) (R

s.) For exam

ple: N

on-Plan (R

s.) Plan (R

s.) C

entrally sponsored

Schemes (R

s.)

State sponsored

Schemes (R

s.)

Total (R

s.)

4515 800

4225 01

277 282 283 800

02 277 282 283 800

03 277 282 283 800

Capital O

utlay on Other R

ural development

programm

es O

ther Expenditure T

otal - 4515 C

apital Outlay on W

elfare of Scheduled Castes,

Scheduled Tribes and O

ther B

ackward C

lasses W

elfare of Scheduled Castes

Education H

ealth H

ousing O

ther Expenditure W

elfare of Scheduled Tribes Education H

ealth H

ousing O

ther Expenditure W

elfare of Other B

ackward C

lasses Education H

ealth H

ousing O

ther Expenditure T

otal - 4225 (Sim

ilarly for other capital heads wherever

applicable)

Grand T

otal

16

Form-3

Annual Receipts & Payments Account for Zilla Parishad/Block Panchayat/Village Panchayat

Statement of Receivables & Payables at the end of the year…

……

R

eceivables

Payables Heads of Account

Particulars A

mount

Rs.

Heads of Account Particulars

Am

ount R

s.

Tax R

eceipts

0028

Other Taxes on Incom

e & Expenditure

2049

Interest Payments

0029

Land Revenue

2059

Public Works

0035

Taxes on Imm

ovable Property other than agricultural Land

2071

Pension & O

ther Retirem

ent Benefits

0041 Taxes on V

ehicles

2202 G

eneral Education

0042 Taxes on G

oods and Passengers

2203 Technical Education

0045

Other Taxes and D

uties on Com

modities

and Services

2204 Sports &

Youth Services

T

otal Tax receipts

2210

Medical &

Public Health

Non T

ax Receipts

2215

Water Supply &

sanitation

0049 Interest R

eceipts

2216 H

ousing

0059 Public W

orks

2225 W

elfare of SC,ST, &

OB

Ss

0202 Education, Sports, A

rt& culture

2235

Social Security & W

elfare

0210 M

edical & Public H

ealth

2401 C

rop Husbandry

0211

Family W

elfare

2402 Soil &

Water C

onservation

0215 W

ater Supply & Sanitation

2403

Anim

al Husbandry

0216

Housing

2406

Forestry & W

ildlife

0401 C

rop Husbandry

2408

Food Storage & W

arehousing

0405 Fisheries

2501

Special Programm

es for Rural developm

ent

0406 Forestry &

Wild Life

2505

Rural Em

ployment

0515

Other R

ural Developm

ent Programm

es

2515 O

ther Rural D

evelopment Program

mes

0702 M

inor Irrigation

2702 M

inor Irrigation

0801 Pow

er

2801 Pow

er

Total - N

on Tax R

eceipts

3054 R

oads & B

ridges

G

rand Total

Grand T

otal

Note: 1. The above heads of account are only illustrative. D

etails may be given as per actual local needs.

2 Receivables & Payables show

n major head w

ise above may be further show

n minor head, schem

e & detail head w

ise.

17

Form-4

Annual Receipts & Payments Account for Zilla Parishad/Block Panchayat/Village Panchayat

Statement of Balances under Deposits and Advances & Loans at the end of the year …

…..

Heads of Account Opening Balance

(Rs.) Receipts

(Rs.) Disbursem

ent (Rs.)

Closing Balance (Rs.)

Details of Investm

ents (Rs.)

8443 103 108 XX XX

124 126 800

8550 103

6003 109

xx xx

800 6004

01 800 02

101 800

7610

Deposits Civil Deposits Security Deposits Public W

orks Deposits Deposits by Contractors Deposits of earnest money by successful Tenderes in PW

D Unclaimed deposits in GP Fund Unclaimed deposits in other provident funds Other deposits Total- 8443- Deposits Advances Civil Advances Other Departmental Advances (each type of Advance to be shown separately) Total - 8550-Advances Loans Debt Internal Debt Loans from other Institutions Loans from …

.(Each Institution to be shown as sub-head) Loans from Zila Parishad/ Block Panchayat (Programme wise) Other loans Total - 6003 Loans and Advances from

Central Govt./State Govt. Non-Plan loans Other Loans (Details to be given at sub-head level Loans for Plan Schemes Block Loans Other Loans (Details to be given at sub-head level) Total - 6004 - Debt Loans to Panchayat em

ployees etc. (Repayment of loans by employees to be indicated purpose-wise) Total - Loans

Grand Total

Note: 1. The nature of balances, credit or debit m

ay be indicated in the head of account column for opening balance as w

ell as closing balance. 2.Adverse or m

inus balances may be explained.

18

Form-5

Annual R

eceipts & Paym

ents Account for Zilla Parishad/B

lock Panchayat/Village Panchayat

Statem

ent of Provident Funds etc. and Investments at the end of the year …

….

H

eads of Account

Opening

Balance (R

s.)

Receipts

(R

s.)

Disbursem

ents

(Rs.)

Interest

(Rs.)

Closing

Balance (R

s.)

Details of

Investments

(Rs.)

8009

01

101

xx

60

102

8011

107

XX

XX

Provident Funds

Civil

General Provident Fund

Panchayat Employees Provident Funds

Other Provident Funds

Contributory Provident Pension Fund

(each PF to be shown separately)

Total-8009-Provident Fund

Insurance & Pension Funds

Employees G

roup Insurance Scheme

Insurance Fund

Savings Fund

Total-8011

G

rand Total

N

ote: The nature of balances, credit or debit may be indicated under head of account colum

n after the description of the head, for opening balance as w

ell as closing balance.

M

onthly

Receipts & Payments A

ccount of

Zilla Parishad

21

Form-6 Monthly Receipts & Paym

ents Accounts of Zilla Panchayat/Block Panchayat/Village Panchayat For the m

onth……

……

…..year…

……

……

…..

R

EC

EIPT

S

PAY

ME

NT

S O

pening Balance

i) Cash in hand

ii) Balance in B

ank iii) B

alance in treasury iv) Investm

ents H

eads of Account

Budget

estimates

for the Y

ear …

(Rs.)

Actuals

during the m

onth of…

(R

s.)

Upto the

end of the m

onth of…

. (R

s.)

Heads of A

ccount

Budget

estimates for

the Year

……

. (R

s.)

Actuals

during the m

onth of …

….

(Rs.)

Upto the end

of month ..

(Rs.)

0028

0029

0035

0041

0042

0045

Part-I PAN

CH

AY

AT

FUN

D

RE

VE

NU

E A

CC

OU

NT

-RE

CE

IPTS

Tax R

eceipts

Other T

axes on Income &

Expenditure

Land R

evenue

Taxes

on Im

movable

Property other

than agricultural L

and T

axes on Vehicles

Taxes on G

oods and Passengers

Other

Taxes

and D

uties on

Com

modities

and Services T

otal- Tax R

eceipts

2049

2059

2071

2202

2203

2204

2205

2210

Part-I PAN

CH

AY

AT

FUN

D

RE

VE

NU

E A

CC

OU

NT

-E

XPE

ND

ITU

RE

Interest Paym

ents

Public Works

Pension and

Other

Retirem

ent

Benefits

General E

ducation

Technical E

ducation

Sports and Youth Services

Art and C

ulture

Medical and Public H

ealth

P NP

Total P

NP

Total P

NP

Total

22

0049

0059

0071 0202 0210 0211 0215 0216 0401 0405 0406 0515 0702 0801

Non T

ax Receipts

Interest Receipts

Public Works

Contribution and R

ecoveries towards Pension

and Other R

etirements B

enefits. E

ducation, Sports, Art and C

ulture M

edical and Public Health

Family W

elfare W

ater Supply and Sanitation H

ousing C

rop Husbandry

Fisheries Forestry and W

ild Life

Other R

ural Developm

ent Programm

es M

inor Irrigation Pow

er T

otal- Non T

ax Receipts

TO

TA

L- R

EV

EN

UE

RE

CE

IPTS

2211

2215

2216

2225

2235

2236

2401

2402

2403

2406

2408

2501

2505

2515

2702

2801 2810 2851 3054

Family W

elfare W

ater Supply and Sanitation H

ousing W

elfare of Scheduled Castes,

Scheduled Tribes and O

ther B

ackward C

lasses. Social Security and W

elfare N

utrition C

rop Husbandry

Soil and Water C

onservation A

nimal H

usbandry Forestry and W

ild Life

Food Storage and Warehousing

Special Program

mes

for R

ural D

evelopment

Rural E

mploym

ent O

ther Rural D

evelopment

Programm

es M

inor Irrigation Pow

er N

on Conventional Sources of E

nergy V

illage and Small Industries

Roads and B

ridges T

OT

AL

-RE

VE

NU

E E

XPE

ND

ITU

RE

23

1601 1604 4000

GR

AN

TS-IN

-AID

& C

ON

TR

IBU

TIO

N

Grants-in-aid/A

ssistance from C

entral/State G

overnment.

(Scheme w

ise details may be given under this head)

Less T

ransfer to Block Panchayat/ V

illage Panchayat in case of Zilla Parishads C

ompensation and A

ssignments from

state G

overnment.

(Minor head, schem

e & detail head m

ay also be shown

under this head) L

ess Transfer to B

lock Panchayat/ Village Panchayat in

case of Zilla Parishads T

otal Grants-in-aid &

Contribution.

CA

PITA

L A

CC

OU

NT

- RE

CE

IPTS

Capital R

eceipts (To be included as per local needs. This w

ould include proceeds from

sale from Panchayat Lands etc.)

TO

TA

L - C

APIT

AL

RE

CE

IPTS

4059 4202 4210 4211 4215 4225 4235 4405 4408 4515 4702 4801 4810 5054

CA

PITA

L A

CC

OU

NT

-E

XPE

ND

ITU

RE

C

apital Outlay on Public W

orks C

apital Outlay on E

ducation, Sports, A

rt and Culture

Capital O

utlay on Medical and Public

Health

Capital O

utlay on Family W

elfare C

apital Outlay on W

ater Supply and Sanitation C

apital Outlay on W

elfare of SCs/ST

s &

Other B

ackward C

lasses C

apital Outlay on Social Security and

Welfare

Capital outlay on Fisheries

Capital outlay on Food Storage and

Warehousing

Capital

Outlay

on O

ther R

ural developm

ent programm

es C

apital outlay on Minor Irrigation

Capital outlay on Pow

er Projects C

apital Outlay on N

on-Conventional

Sources of Energy

Capital O

utlay on Roads and B

ridges T

OT

AL

-CA

PITA

L E

XPE

ND

ITU

RE

24

6003 6004 7610

LO

AN

S & A

DV

AN

CE

S D

EB

T

Internal Debt

Loans and A

dvances from C

entral Govt./ State

Govt.

TO

TA

L D

EB

T

Loans to Panchayat em

ployees etc. T

OT

AL

-LO

AN

S & A

DV

AN

CE

S T

OT

AL

:PAR

T-I PA

NC

HA

YA

T FU

ND

6003

6004

6202

6401

6515

7610

LO

AN

S AN

D A

DV

AN

CE

S D

EB

T

Internal Debt*

Loans and A

dvances from C

entral G

ovt./State Governm

ent* T

OT

AL

DE

BT

L

oans for Education, Sport, A

rt and C

ulture L

oans for Crop H

usbandry L

oans for other Rural

Developm

ent Programm

es L

oans to Panchayat Em

ployees etc. T

OT

AL

-LO

AN

S AN

D A

DV

AN

CE

S T

OT

AL

PAR

T I - PA

NC

HA

YA

T

FUN

D

* These depict disbursals

25

8009 8011 8443 8448 8550 8782

PAR

T-II

PRO

VID

EN

T FU

ND

S ET

C.

Provident Funds Insurance and Pension Funds T

otal: Provident Funds etc. D

EPO

SITS &

AD

VA

NC

ES

Deposits

Civil D

eposits D

eposits of Local Funds

Total: D

eposits A

DV

AN

CE

S C

ivil Advances

TO

TA

L:D

EPO

SITS &

AD

VA

NC

ES

RE

MIT

TA

NC

ES

Cash

Rem

ittances betw

een Z

illa Parishad

&

Panchayat Samiti/V

illage Panchayat T

OT

AL

RE

MIT

TA

NC

ES

TO

TA

L - PA

RT

-II

Actuals D

uring the M

onth …

..Rs.

Upto the end of

Month…

. Rs.

8009

8011

8443

8550 8782

PAR

T - II

PRO

VID

EN

T FU

ND

S ET

C.

Provident Fund Insurance and Pension Funds T

OT

AL

: PRO

VID

EN

T FU

ND

S ET

C.

DE

POSIT

S AN

D A

DV

AN

CE

S D

eposits C

ivil Deposits

Advances

Civil A

dvances T

OT

AL

:DE

POSIT

S AN

D A

DV

AN

CE

S R

EM

ITT

AN

CE

S C

ash rem

ittances betw

een Z

illa Parishad

and Panchayat

Samiti/

Village Panchayat

TO

TA

L:R

EM

ITT

AN

CE

S T

OT

AL

: PAR

T-II

Closing B

alance C

ash in Hand

Cash in B

ank C

ash in Treasury

Investments

Actuals D

uring the M

onth …..R

s

Upto the end of

Month…

. Rs.

G

RA

ND

TO

TA

L

G

RA

ND

TO

TA

L

26

Form - 7

Monthly R

econciliation Statement

ZP/PS/VP for Month of …

..year….

W

ith Bank (Rs.)

With Treasury (R

s.) C

losing Balance

as intim

ated by

the Bank/Treasury

vide N

o……

…..…

dated ……

..…..

Add :

(i) D

etails of

Cheques

etc. received

and on

hand but

not deposited with Treasury/Bank.

(ii) D

etails of

Cheques

etc. issued

but not

yet encashed

from Bank/treasury.

Deduct :

Details

of C

heques etc.

credited directly

into the

Bank/ Treasury but not taken into the C

ash Book

Balance as per Cash Book as derived

Closing Balance as per C

ash Book in actual

Am

ount of Difference

Details of D

ifference

Details of difference betw

een the Actual Cash Book Balance and the C

ash Book Balance as per reconciliation has been personally verified and satisfied or personally verified and follow

up action has been initiated and all concerned authorities intimated.

C

ashier

O

fficer in charge

27

Form-8

Form-8

Zila Parishad/ Panchayat Samiti/ Village Panchayat

Cash B

ook of ……

……

……

for the month of …

……

……

…

Receipts

Paym

ents D

ate N

o. of

Item(s)

(Voucher N

o.)

Particulars with

reference to

receipts, challans, cheques, etc.

Amount

(Rs.)

Classification

Date

No. of

Items(s)

(voucher N

o.)

Particulars Am

ount ( R

s. )

Classification

Cash

Treasury PL Account

Bank

Cash

No.of Cheque

Treasury PL Account

Bank

Total Receipt Total D

isbursement

To opening balance By Closing Balance

Grand Total G

rand Total C

ashier

O

fficer in-charge of the Cash B

ook

Note : 1. C

ash Book to be closed daily.

2. Denom

ination details of physical balance at the end of the day to be indicated. 3. C

ertificate that "Closing balance of the cash physically verified and found to tally w

ith the closing balance as per "Cash Book" to be

recorded by the officer in charge at the end of the day.

28

Form-9

Register of Im

movable Property

Zilla Parishad/ Panchayat Samiti/ Village Panchayat

Sl. N

o. D

ate of acquisition, purchase,

construction or transfer

No. and date of orders

under which the

property was acquired,

purchased, constructed/transferred

Description

and situation of property

Purpose for w

hich utilised Valuation at the beginning of the

year*

Revaluation if

any, the date and the actual

amount of

revaluation*

#Depreciation at the

beginning of the year

1 2

3 4

5 6

7 8

#Depreciation during

the year #D

epreciated value at the end of the

year

Reasons/Authority

for disposal/write

off

Whether

disposed Am

ount realised on disposal

Initials of C

ompetent

Officer

Rem

arks

9 10

11 12

13 14

15

Note: * If Applicable under the R

ules and as per the procedure/Policy specified therein

# If applicable under the Rules and as per procedure/policy specified therein

29

Form-10

Register of D

emand, C

ollection and Balance of Zilla Parishad/Panchayat Sam

iti/Village Panchayat ……

Nature of receipt …

……

…

For the year ……

……

……

Sl. N

o. N

ame and

Address of the Person from

w

hom tax is

due

Reference

Serial No. in

the register of

assessees

Arrears of past

years, if any

Current

demand

Rem

issions/ w

rite off and suspension

if any

Total am

ount due

column

(4 plus 5 - 6)

Total amount

collected with date

and receipt No.

Balances at the end of the year

(7-8)

Rem

arks

1 2

3 4

5 6

7 8

9 10

Arrears

Current

Total

April M

ay June

July August

September

October

Novem

ber D

ecember

January February

March

Total 1

2 3

4 5

6 7

8 9

10 11

12 13

N

ote :- Separate register should be maintained for each category of D

emand

30

Form -11

Register of M

oveable Property of Zilla Parishad/Panchayat Samiti/Village Panchayat …

……

……

.. For the Year …

..

Particulars and description of the

property

Authority for purchase and

date of purchase

Num

ber/quantity Value or C

ost N

o. and date of the bill in w

hich charged for

Where the property is

used or other particulars, if

necessary

Date of disposal of property

1 2

3 4

5 6

7

M

anner of disposal

Quantity disposed

of N

o. and date of order

Cost, realised, if

sold D

ate of credit into Bank

Balance after each transaction or at the

end of each year

Rem

arks

8 9

10 11

12 13

14

Quantity

Cost

31

Form-12

CO

MPILA

TION

SHEET

N

ame of the Village Panchayat/Panchayat Sam

iti/Zilla Parishad ……

……

.

Major H

ead ……

……

…

Minor H

ead I (Plan/Non-Plan)

Minor H

ead II (Plan/Non-Plan)

Minor H

ead III (Plan/Non-Plan)

Object H

ead I

Object H

ead II

Object H

ead III

Object H

ead I

Object H

ead II

Object H

ead III

Object H

ead I

Object H

ead II

Object H

ead III

Vr. N

o. Am

t Vr. N

o. Am

t Vr. N

o. Am

t Vr. N

o. Am

t Vr. N

o. Am

t Vr. N

o. Am

t Vr. N

o. Am

t Vr. N

o. Am

t Vr. N

o. Am

t

D

eductions

Major / M

inor Head

M

ajor/Minor H

ead

Voucher No.

Am

ount

Voucher No.

Amount

A

bstract

32

Form-13

Register of Stock B

ook of

Zilla Parishad/Panchayat Samiti/Village Panchayat …

……

……

….

D

escription of Items

D

ate O

pening Balances

Voucher No. and

date From

whom

received

Receipt

Total

Q

uantity Value

Quantity

Value Q

uantity Value

1 2

3 4

5 6

7 8

9

To w

hom issued

or for which

purpose

Issued or sold C

losing Balance

Signature of issuing O

fficer Signature of

receiving O

fficer

Date

Quantity

Value Q

uantity Value

10 11

12 13

14 15

16 17

33

Form-14

Consolidated A

bstract of Zilla Parishad/Panchayat Sam

iti /Village Panchayat……

No.

He

ad of Account

B U

D

G

E T

April P N

P

May

P NP

1 April to date P N

P

June P N

P

1 April to date P N

P

July P N

P

1 April to date P N

P

August P N

P

1 April to date P N

P

Septem

ber P N

P

1 April to date P N

P

Octob

er P N

P

1 April to date P N

P

Nove

mber

P NP

1 April to date P N

P

Dece

mber

P NP

1 April to date P N

P

January P N

P

1 April to date P N

P

February P N

P

1 April to date P N

P

Marc

h Final P N

P

1 April to date P N

P

34

Form-15

R

egister of Roads

In charge of Zilla Parishad/Panchayat Samiti/Village Panchayat …

……

……

…

Serial No.

Nam

e of R

oad/ Location

From

Village/Point To

Village/Point Length (KM

) W

idth (feet)

Class of road

Date of start

and date of com

pletion

Total cost and average cost per (KM

) on construction

Rem

arks (details of

repairs with

value)

1 2

3 4

5 6

7 8

9 10

35

Form-16

Register of Lands

In charge of Zilla Parishad/Panchayat Samiti/Village Panchayat…

……

Serial No.

Date of transfer, purchase or acquisition

From w

hom

transferred/acquired Purpose

Reference to

agreement, aw

ard etc. Area of land

Survey No. etc w

ith boundaries

1 2

3 4

5 6

7

Assessm

ent/ Valuation

Boundaries sketch of the

land

Building, if any acquired w

ith the land U

tilisation of the building/land

Amount paid

Rs.

No. and date of

voucher R

emarks

8 9

10 11

12 13

14

Brief details of structure

Plinth Area