Receipts and Payments Account Format Of Zilla Parishad…….. For ...

Model
Receipts and Payments Account Format
Of
Zilla Parishad……..
For the Year ……
Comptroller & Auditor General of India

Model
Receipts and Payments Account Format
Of
Zilla Parishad……..
For the Year ……
Comptroller & Auditor General of India

PANCHAYATI RAJ INSTITUTIONS
GUIDELINES FOR PREPARATION OF RECEIPT & PAYMENT ACCOUNTS
1. Panchayati Raj Institutions (PRIs) accounting practices are, by and large, akin to the accounting practices followed by the State
Governments which are based on generally accepted accounting practices and traditions. The principal laws governing the financial affairs of the
PRIs include Constitution (73 rd Amendment) Act, 1992 and Panchayat Act enacted by the respective States. Each institution i.e. District
Panchayat/Zilla Parishad, Intermediate/Block Samiti and Village/Gram Panchayat is an accounting entity. The PRIs are required to adopt an
Annual Report, which includes financial statements in the form of Receipt & Payment accounts and accompanying subsidiary statements. The
purpose of Annual Report is to compare the Institutions actual performance 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 between 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 Receipts and Payments Accounts to be prepared by the PRIs would incorporate all the receipts and payments, both revenue and capital,
deposits, loans and advances and remittances. The formats have been designed to keep them as simple as possible so that these can be maintained
easily.
3. Cash Basis of Accounts
The accounts are prepared on cash basis i.e. a transaction is only recorded when cash is received or paid. As a consequence, accruals of amounts
due to or owing by Panchayats are not shown in the financial statements, but are kept track of by way of institutional records and Subsidiary
Registers. Cash based information has the advantage of being relatively simple and readily verifiable.
4. Period of accounts
Period of accounts is a financial year. A financial year is defined as a period of 12 months ending 31 st March in any year. The financial year in
respect of which the financial statements are prepared covers the period 1 st April to 31 st March.
i

5. Financial Statements
5.1 Annual Accounts
Receipts and Payments Account is drawn up annually. It shows the amount 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 Payments Account also incorporates the Appropriation
Accounts which show the amounts spent in the period of account on various functions upto the primary unit of appropriation, as compared with
the amount granted through the annual budget and statement of variances. The columns of Budget Estimates for the year in the Receipts and
Payments accounts and progressive total column depict the amounts appropriated for the year.
5.2 Monthly Accounts
The monthly Receipt & Payment Accounts shall be prepared by each PRI, major head wise in a summary form, alongwith a monthly bank
reconciliation statement.
5.3 Additional Statements (These form part of annual accounts and are common for all 3 levels of PRIs. Formats from Sl. No. 8 to 16 in the contents list will be subsidiary records)
Besides drawing up an annual statement of Receipts and Payments, the following statements are to be prepared annually:
(i) Statement of Capital Expenditure(scheme-wise) showing expenditure for the year and progressive expenditure upto the end of the
year.
(ii) Detailed statement of receivables and payables at the end of the year.
(iii) Statement of balances in various Deposit Accounts at the end of the year.
(iv) Statement of Provident Funds etc. if these are administered by PRIs at the end of the year.
6. Currency in which accounts are kept
The accounts of the PRIs are kept in Indian currency i.e. rupees.
7. Accounting of Works Expenditure
7.1 The accounting rules and other general instructions followed by the works departments in the State Government for works expenditure,
except where these are inconsistent with the provision of PRIs Act or codes/manuals, are to be followed by PRIs.
ii

iii
Detailed instructions on the maintenance of these accounts, subsidiary registers/records would have to be issued by the State Government
under the accounting rules.
7.2 For transfer of funds to the PRIs new minor heads have been prescribed. In case funds are transferred from Zilla Parishads to Panchayat
Samitis/Village Panchayats for implementation of various schemes, these transfers are to be shown as deduct receipts under the head Grants-in-aid
and contributions on the receipt side of the Receipts & Payments Accounts of the Zilla Parishad.
7.3 The funds received under various schemes are to be shown under Grants-in-aid & contributions, scheme-wise on the receipt side.
However, on the payment side, the expenditure against each scheme would have to be shown under the relevant functional head, below the minor
head. (Please refer to para 2.3 and para 2.4 of the List of Codes for Functions, Programmes & Activities of PRIs, for detailed explanation)
7.4 The Object heads for the sake of uniformity across the State have been standardised. The list of Object heads with the proposed standard
code for each head is enclosed to be used across the State. Item-wise details of Object head expenditure like dearness allowance, house rent
allowance etc. under salaries may be kept outside accounts, if required.
7.5 The Receipts and Payments Account is prepared on the basis of figures in the Consolidated Abstract. Expenditure of a capital nature is
distinguished from revenue expenditure with plan and non-plan classification. Non-plan expenditure is in the nature of continuance of earlier
schemes.
8. Only one main cash book in each PRI may be maintained incorporating balances from all subsidiary cash books, which are to be kept as
necessary.
9. On the basis of these model formats, the State Governments may formulate Budgeting/Accounting rules and manuals for keeping of
budget/accounts for Panchayati Raj Institutions in consultation with the State Accountants General.
K.N.Khandelwal
Deputy Comptroller & Auditor General of India
New Delhi
16 October 2002

CONTENTS
Sl. No. Subject Page No.
1. Format of Annual Receipt and Payment Account of Zila Parishad 1
2. Format of Statements of Capital Expenditure (Scheme wise) at Year end 15
3. Format of Statement of Receivables & Payables at Year end 16
4. Format of Statement of Balances under Deposits, Advances & Loans Account at Year end 17
5. Format of Statement of Provident Funds etc. showing balance at Year end 18
6. Format of Monthly Receipts & Payments Accounts of ZP/ PS/ VP 21
7. Format of Monthly Reconciliation Statement 26
8. Format of Cash Book 27
9. Format of Register of Immovable Property 28
10. Format of Register of Demand, Collection and Balance 29
11. Format of Register of Moveable Property 30
12. Format of Compilation Sheet 31
13. Format of Register of Stock Book 32
14. Format of Consolidated Abstract 33
15. Format of Register of Roads 34
16. Format of Register of Lands 35

Annual
Receipts & Payments Account
of
Zilla Parishad

Annual Receipts and Payments Account of Zila Parishad ……………for the year………… Form-1
RECEIPTS PAYMENTS
Opening Balance
i) Cash in hand
ii) Balance in Bank
iii) Balance in treasury
iv) Investments
Heads of Account
Part -1 PANCHAYAT FUND
Budget
estimates for
Current year
(Rs.)
Previous
Year's
Account…
(Rs.)
Reporting
Year's
Account…
(Rs.) Heads of Account
Part -1 PANCHAYAT FUND
Budget
estimates for
Current year
(Rs.)
P NP Total
Previous
Year's
Account…
(Rs.)
P NP Total
REVENUE ACCOUNT - RECEIPTS
REVENUE ACCOUNT - EXPENDITURE
0028
107
800
0029
101
102
800
0035
800
xx
0041
800
xx
0042
102
xx
106
xx
800
Tax Receipts
Other Taxes on Income & Expenditure
Taxes on Professions, Trades, Callings and
Employment
Other Receipts
Total - 0028
Land Revenue
Land Revenue/Tax
Taxes on Plantations
Other Receipts
Total - 0029
Taxes on Immovable Property other than
agricultural land
Other Receipts
House Tax
Total - 0035
Taxes on Vehicles
Other Receipts
Taxes on cycles, cars and other vehicles
Total - 0041
Taxes on Goods and Passengers
Tolls on Roads
Tolls on Roads levied under Section….
Taxes on entry of goods into Local Areas
Octroi
Other 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
Interest Payments
Interest Payments on Internal debt (minor heads as per
requirement)
Interest on Small Savings Provident Funds Etc.
Interest on provident Funds
Interest on Panchayat employees Provident Fund
Interest on Loans & Advances from State/Central Govt.
(Minor head as applicable -Details to be given at sub-head
level)
Interest on Loans for Plan Schemes
(Details to be given at sub-head level)
Interest on Loans for Non-Plan schemes
(Details to be given at sub-head level)
Interest on Other Obligations (Sub-major head)
Interest on deposits
Miscellaneous
Total - 2049
Public Works
Office Buildings (Sub-major head)
Maintenance and Repairs
Work Charged establishment (sub head)
Other maintenance expenditure (sub head)
Other Buildings (Sub-major head)
Construction
Construction of sheds, Godowns, Warehouses
(works expenditure and work charged expenditure to be
shown separately)
Construction of Drains, lavatories, Fish Ponds
Maintenance and Repairs
Work Charged establishment (sub-head)
Other maintenance expenditure (sub-head)
Total - 2059
Reporting
Year's
Account….
(Rs.)
P NP Total
1

0045
101
111
112
115
800
xx
xx
Other Taxes and Duties on Commodities and
Services
Entertainment Tax
Taxes on Advertisement
Receipts from cesses under other Acts.
Forest Development Tax
Other Receipts
Registration of boats
Levy of Ferry rent
Total - 0045
Total - Tax Receipts
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
Non -Tax Receipts
Interest Receipts
Interest Receipts of Village Panchayats/Panchayat
Samities
Interest realised on investment of cash balances
Interest on investment with ……
Interest from Panchayat Samities/ GPs
Other Receipts (will include interest from bank
accounts)
Total - 0049
Public Works
Office Building
Rents
Rent from non-residential buildings (Panchayat
Bhavans etc.)
Other Receipts
Total - 0059
Contributions and Recoveries towards Pension
and Other Retirements Benefits.
Civil
Subscriptions and Contributions.
(Pension contribution, leave salary & pension
contribution if not levied separately shall be
taken to this head)
Total - 0071
Education, Sports, Art and Culture
General Education
Elementary Education
Fees
Fines
Other Receipts
Sports and Youth Services
Other Receipts
Art and Culture
Public Libraries
Other Receipts
Total - 0202
Note: 'yy' represents detailed head
'xx' represents Sub-head or Scheme
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 Retirement Benefits
Civil (Sub-major head)
Superannuation and Retirement allowances
Payment of Pension & other retirement benefits
Pensionary Charges (Object head)
Contribution to Pensions and Gratuities
Contribution to Provident Funds
Other expenditure
Total - 2071
General Education
Elementary Education (Sub-major head)
Primary Schools
Opening of new Primary schools/ Conversion of Basic
Schools into Primary Schools
Provision of additional teachers/ Teachers (detail head)
Salaries (Teachers)
Supplies & Materials (Object head)
Assistance to Voluntary Organisation for Primary Schools
Inspection
Teachers Training
Scholarships & Incentives
Other Expenses
School Lunch/ Mid-Day-Meal Programmes
Supplies & Materials
Secondary Education (Sub-major head)
Teachers & other services)
Teacher's Training
Scholarships
Secondary Schools
Adult Education (Sub-major head)
Rural Functional Literary programmes
Other Adult Education Programmes
Total 2202 - General Education
2

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 Health
Rural Health Services
Receipts from Patients
Accommodation
Supply of medicines
Cost of tests
Supply of blood
Other Receipts
Public Health
Sales of Serum/vaccine
Fees and Fines
Other Receipts
Total - 0210
Family Welfare
Sale of Contraceptives
Other Receipts
Total - 0211
Water Supply and Sanitation
Water Supply
Fees and Fines
Services and Service fees
Other Receipts
Sewerage and Sanitation
Fees and Fines
Services and Service Fees
Other Receipts
Total - 0215
Housing
Rural Housing
Other Receipts
Total - 0216
Crop Husbandry
Seeds
Receipts from Agricultural Farms
Sale of manure and fertilizers
Receipts from commercial crops
Other Receipts
Total - 0401
Animal Husbandry
Receipts from Cattle & Buffalo development
Receipts from Poultry Development
Receipts from Piggery Development
Receipts from Fodder & Feed Development
Other receipts
Total 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 Education
Technical Schools (Sub head for training and education in
various trades to pre-matric or middle School students may
be opened)
Craft Centers (sub-head)
Salaries (to Instructors)
Rent, Rates & Taxes
Other Administrative Expenditure(Cash Incentives to
trainees and training material)
Other charges (Prizes etc.)
Scholarships
Other expenditure
Vocational Education (sub head)
Total - 2203
Sports and Youth Services
Physical Education
Assistance to Primary Schools
Assistance to Secondary schools
Assistance to non-Govt. Schools
Youth Welfare Programmes for non-students
Youth Camps
Youth Hostels
N.C.C.
Sports and Games
Maintenance of play grounds
Maintenance of Gymnasium
Total - 2204
Art and Culture
Fine Arts Education
Assistance to private institutions
Promotion of Arts and Culture
Public Libraries
Total - 2205
Medical and Public Health
Rural Health Services- Allopathy
Health Sub-Centers
Subsidiary Health Centers
Primary Health Centers
Hospital and Dispensaries
Public Health (sub major head)
Prevention & Control of diseases
National Anti Malaria Programme (NAMP)/ Trachoma &
Blindness control Programme (TBC)/ National Aids Control
Programme (NAC)
Directorate of NAMP/TBC cell/NAC cell
Salaries
Wages
Medical relief Camps
Total - 2210
3

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.
Other Receipts
Total - 0405
Forestry and Wild Life
Forestry
Sale of timber and other forest produce
Receipts from forest plantations
Other Receipts
Sale of grazing rights
Total - 0406
Other Rural Development Programmes
Receipts under Panchayati Raj Acts
Registration charges and surcharge on stamp
duty.
Fees for use of quarries
Rent for use of land vested in Zilla Parishads
Receipts from community development projects.
Other Receipts
Total - 0515
Minor Irrigation
Surface Water
Receipts from lift irrigation Scheme
Irrigation charges
Other Receipts
Ground water
Receipt from tube-wells
Other Receipts
Power
Rural Electrification
Other Receipts
Total - 0801
Total - Non Tax Receipts
TOTAL - REVENUE RECEIPTS
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 Welfare
Rural Family Welfare Services
Family Welfare Camps
Maternity and Child Health
Immunisation of infants and pre-school children
Total - 2211
Water Supply and Sanitation
Water Supply
Directions and Administration
Salaries
Travel Expenses
Office Expenses
Rural Water Supply Programmes
Drinking Water Supply Schemes
Maintenance & Repairs of Water Supply lines, tube wells
etc. (works and work charged establishment to be shown
separately)
Total - 2215
Housing
Rural Housing
Provision of House site to the landless
Total - 2216
Social Security and Welfare
Social Welfare
Welfare of Handicapped
Child Welfare
Women’s Welfare
Welfare of Aged, infirm and destitute
Total - 2235
Nutrition
Distribution of nutritious foods and beverages
Mid-day meals
Total - 2236
Welfare of scheduled Castes, Scheduled Tribes and Other
Backward Classes
Welfare of Scheduled Castes
Education
Scholarships to SC Students in Primary or secondary or
non-govt. Schools
Other concessions to SC students in Primary or secondary or
non-govt. Schools
Maintenance of Hostels for SC Students
Health
Housing
Provision of house site to landless SC
Welfare of Scheduled Tribes(Same minor heads & subheads
as welfare of SC)
Welfare of Backward Classes(Same minor heads & subheads
as welfare of SC)
Total - 2225
4

1601
1604
200
xx
GRANTS-IN-AID & CONTRIBUTIONS
Grants-in-aid/Assistance from Central/State
Govt.
(a) Grants-in-aid from Central Govt.
(Minor heads corresponding to programme minor
heads in the section “Expenditure Heads
(Revenue Account)” to which the assistance from
Central Government relates may be opened under
the sub-major heads.)
(b) Assistance from State Govt.
(Minor heads corresponding to programme minor
heads in the section “Expenditure Heads
(Revenue Account)” to which the assistance from
State Government relates may be opened under the
sub-major heads. Refer to List of Codes for
Functions, Programmes & Activities for PRIs for
example))
Less-Transfer to Panchayat Samiti/ Village
Panchayat
Total - 1601
Compensation and Assignments from State
Govt.
Other Miscellaneous Compensation and
Assignments
Share of Compensation and Assignments from
State Govt.
(Minor heads corresponding to programme minor
heads in the section “Expenditure Heads
(Revenue Account)” to which the compensation
& assignments from State Government relates
may be opened. Refer to List of Codes for
Functions, Programmes & Activities for PRIs for
example)
Less-Transfer to Panchayat Samiti/ Village
Panchayat
Total - 1604
TOTAL - GRANTS-IN-AID &
CONTRIBUTIONS
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 Husbandry
Extension and Farmers’ Training
Crop Insurance
Scheme of Small/Marginal Farmers & Agricultural
Labourers
Horticulture & Vegetable Crops
Kitchen gardens & orchards
Fruits & Vegetables Nursery
Assistance to Farming Cooperation
Other expenditure
Total - 2401
Soil and Water Conservation
Soil Conservation
Reclamation of ravines
Water Conservation
Other expenditure
Total - 2402
Animal Husbandry
Veterinary services and Animal Health
Prevention and control of animal diseases
Cattle and Buffalo Development
Cattle shows
Cattle breeding
Poultry Development
Fodder and Feed Development
Insurance of Live Stock and Poultry
Other expenditure
Total - 2403
Forestry and Wild Life
Forestry
Social and Farm Forestry
Rural Forestry
Total - 2406
Food, Storage and Warehousing
Food
Procurement and Supply
Public Distribution System (Sub major head)
Fair Price Shops
Cooperative Societies
Total - 2408
Special Programmes for Rural Development
Integrated Rural Development Programme
Training
TRYSEM Training of Rural Youth
Draught Prone Areas Development Programme
Afforestation
Desert Development Programme
Integrated Rural Energy Planning Programme
Project Implementation
Self Employment Programmes
Swarnajayanti Gram Swarozgar Yojana
Other expenditure
Total - 2501
5

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 Employment
National Programmes
Jawahar Gram Samridhi Yojana
Total - 2505
Other Rural Development Programmes
Panchayati Raj
Zilla Parishad Administration (Sub-head)
Allowances and Honorarium of Chairman/ Vice-
Chairman (detailed head)
Honorarium
Domestic Travel Expenses
(Chairman & Vice Chairman will be shown separately)
Allowances & Honoraria of Members
Honorarium
Domestic Travel Expenses
Zilla Parishad Establishment (This will include all
wings/sections including Engineering wing)
Salaries (DA, HRA, CCA, Bonus, LTC)
Domestic Travel expenses
Office Expenses (Postage, Stationery, etc.)
Rent, Rates & Taxes
Other Administrative Expenses (Panchayat Election
Expenses)
Professional Services (Fees for preparation of Annual
Accounts)
Contributions
Civic Services (Detailed Head)
Other Administrative Expenses (Social & Cultural
Activities)
Supplies & Materials
Advertising & Publicity (Public TV, Radio)
Minor Works (Maintenance of Burial Grounds, Akharas,
Public Lavatories, Street Lighting etc.)
Total- 2515
Minor Irrigation
Surface Water
Water Tanks
Maintenance and Repairs of Water tanks/ponds (works
expenditure and work charged expenditure to be shown
separately)
Lift Irrigation schemes
Canals
Maintenance & Repairs (works expenditure and W.C.
expenditure to be shown separately)
Ground Water
Tubewells
Maintenance & Repairs (Works expenditure and W.C.
expenditure to be shown separately)
Total - 2702
6

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-Conventional Sources of Energy
Bio-energy
Community and Institutional Bio-gas Development
Maintenance of Bio-gas Plants
Solar
Solar Thermal Energy Programme
Maintenance of Solar lights, cookers etc.
Total - 2810
Village and Small Industries
Small Scale Industries(Cottage Industries)
Handloom Industries
Handicraft Industries
Khadi and Village Industries
Coir Industries
Sericulture Industries
Employment Scheme for Unemployed Educated Youths
Other Village Industries
Food Processing Industries (Any other Scheme as per
local need)
Total - 2851
Roads and Bridges
State Highways
Bridges
Maintenance and Repairs (Works expenditure & work
charged expenditure to be shown separately)
Road Works
Maintenance and Repairs (Works expenditure & work
charged expenditure to be shown separately)
District and other Roads
Road Works
District Roads
Maintenance and Repairs (Works expenditure & work
charged expenditure to be shown separately)
Rural Roads
Maintenance and Repairs (Works expenditure & work
charged expenditure to be shown separately)
Total - 3054
TOTAL – REVENUE EXPENDITURE
7

4000
800
CAPITAL ACCOUNT - RECEIPTS
Capital Receipt
Other Receipts
(To be included as per local needs)
TOTAL - CAPITAL RECEIPTS
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
CAPITAL ACCOUNT-EXPENDITURE
Capital Outlay on Public Works
Office Buildings
Construction
Construction of Office etc. (details of each construction to
be given separately)
Acquisition of Land
Other Buildings
Construction
Construction of sheds, Tanga Stands, Bus Stops, Bathing
Ghats
Acquisition of Land
General
Acquisition of Land
Total - 4059
Capital Outlay on Education, Sports, Art and Culture
General Education
Elementary Education
Buildings
Construction of Primary Schools/Pathshalas etc.
Assistance for Construction of Primary Schools
Sports and Youth Services
Youth Hostels
Construction of Youth Hostels
Sports Stadia
Construction of Sports Stadium
Construction of Play Grounds
Art and Culture
Public Libraries
Construction of District Library
Assistance for construction of Libraries
Total - 4202
8

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 Outlay on Medical and Public Health
Rural Health Services
Health Sub-Centres
Subsidiary Health Centres
Primary Health Centers
Construction of Primary Health Centres
Purchase of Equipment, Linens etc.
Supplies and Materials
Machinery & Equipment
Community Health Centres
Construction of Community Health Centres
Purchase of Equipment, Linens etc.
Supplies and Materials
Machinery & Equipment
Hospital and Dispensaries
District Health Centres
Construction of District Health Centres
Purchase of Equipment, Linen etc.
Supplies and Materials
Machinery & Equipment
Total - 4210
Capital Outlay on Family welfare
Maternity and Child Welfare
Construction of.............(to be indicated separately in
respect of each centre)
Services and Supplies
(Details of Centre)
Supplies and Material (to be shown centre-wise)
Total - 4211
9

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 Outlay on Water Supply and Sanitation
Water Supply
Rural Water supply
Laying of Water Supply Scheme at.............
Tube wells/wells
Drilling of tube well/ well at..................
Total - 4215
Capital Outlay on Welfare of Scheduled Castes,
Scheduled Tribes and Other Backward Classes
Welfare of Scheduled Castes
Education
Health
Housing
Other Expenditure
Welfare of Scheduled Tribes
Education
Health
Housing
Other Expenditure
Welfare of Other Backward Classes
Education
Health
Housing
Other Expenditure
Total - 4225
Capital Outlay on Social Security and Welfare
Social Welfare
Welfare of Handicapped
Child Welfare
Women’s Welfare
Welfare of aged, infirm and destitute
Total - 4235
Capital Outlay on Fisheries
Inland Fisheries
Construction of Fish Pond at.................
Total - 4405
Capital Outlay on Food Storage and Warehousing
Food
Procurement and supply
Storage and Warehousing
Rural Godown Programmes
Schemes for development of rural godowns
Buildings-Construction of Godowns
Development of Mandis, Warehouses
Total - 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 Outlay on Other Rural development
programmes
Other Expenditure
Total - 4515
Capital Outlay on Minor Irrigation
Construction
Each Scheme to be shown separately under:-
Canals
Tube wells
Tanks
Machinery and Equipment
Suspense
Total - 4702
Capital Outlay on Power Projects
Rural Electrification
Other expenditure
Fixing of Street Lights
Total - 4801
Capital Outlay on Non-Conventional Sources of Energy
Bio-energy
Bio gas Plants
Solar
Construction of Solar energy Project
Total - 4801
Capital Outlay on Roads and Bridges
State Highways
Bridges
Construction of................
Acquisition of Land
Road Works
Construction of.............
Acquisition of Land
District and Other Roads
Road Works
District Roads
Construction of.............
Acquisition of Land
Rural Roads
Construction of .................
Assistance to......................for construction of
(Note:’Suspense’ and ‘Machinery and Equipment’ to be
opened as per requirement
Total - 5054
TOTAL- CAPITAL EXPENDITURE

6003
109
xx
800
6004
01
800
02
101
800
7610
LOANS & ADVANCES
DEBT
Internal Debt
Loans from other Institutions
Loans from ….(Each Institution to be shown as
sub-head)
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
TOTAL DEBT
Loans to Panchayat employees etc.
(Repayment of loans by employees to be
indicated purpose-wise)
TOTAL - LOANS & ADVANCES
TOTAL PART - 1: PANCHAYAT FUND
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
12
LOANS AND ADVANCES
DEBT
Internal Debt*
Loans from other Institutions
Repayment of loans to Other Institutions (each
institution to be shown separately as sub-head)
Other loans
Total - 6003
Loans and Advances from Central/State
Government*
Non-Plan Loans
Other Loans (Repayment of Loans to Central
Govt./State Govt. to be shown at sub-head level)
Loans for Plan Schemes
Block Loans
Other Loans (Repayment of loans to Central
Govt./State Govt. to be shown at sub-head level)
Total - 6004
TOTAL DEBT
Loans for Education, Sports, Art and Culture
General Education
Elementary Education
(Loans for educational purpose)
Total - 6202
Loans for Crop Husbandry
Scheme for small and marginal farmers and
Agricultural labourers
Loans to Cultivators
Total - 6401
Loans for other Rural Development Programmes
Panchayati Raj
Loans for Village Panchayat for afforestation
Other Loans
Other Miscellaneous loans
Total - 6515
Loans to Panchayat employees etc.
Advances for purchase of Motor conveyances
Motor Cycle/Scooter advance
Advances for purchase of other conveyances
Cycle Advance
Advances for purchase of computers
Other Advances
Marriage advance
(Note: pay advance, Festival advance to be shown
under object head ‘Salaries’ below the concerned
functional head).
Total - 7610
TOTAL - LOANS AND ADVANCES
TOTAL PART - I : PANCHAYAT FUND
* These depict disbursals

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
PROVIDENT FUNDS etc.
Provident Funds
Civil
General Provident Funds
Panchayat employees Provident Funds
Other Provident Funds
(Each Provident Fund to be shown
separately)
Total - 8009
Insurance and Pension Funds
Employees Group Insurance Scheme
Total - 8011
TOTAL - PROVIDENT FUNDS etc.
DEPOSITS & ADVANCES
DEPOSITS
Civil Deposits
Security Deposits(other than PWD)
Security from Subordinates
Earnest Money made by intending tenderers
Public Works Deposits
Deposits by Contractors
Deposits of earnest money by successful
tenderers in PWD
Unclaimed Deposits in Provident Funds
Unclaimed Deposits in other provident Funds
Other Deposits
Total - 8443
Deposits of Local Funds
Panchayat Bodies Funds
Panchayat Samiti Funds
Village Panchayat Funds
Zilla Parishad Funds
Total - 8448
Total - Deposits
ADVANCES
Civil Advances
Other Departmental Advances
Total - 8550 -Advances
TOTAL - DEPOSITS & ADVANCES
Actuals
during the
Year…Rs
Upto the end of
the year….Rs.
8009
01
101
xx
60
102
8011
107
xx
xx
8443
103
108
xx
xx
124
126
800
8550
103
13
Part - II
PROVIDENT FUNDS ETC.
Provident Fund (Advances & withdrawals)
Civil
General Provident Fund
Panchayat Employees Funds (Scheme head)
Other Provident Funds
Contributory Provident Pension Fund
(each Provident Fund to be shown separately)
Total - 8009
Insurance and Pension Funds
Employees’ Group Insurance Scheme
Insurance Fund
Savings Fund
Total - 8011
TOTAL -PROVIDENT FUNDS ETC.
DEPOSITS AND ADVANCES
DEPOSITS
Civil Deposits
Security Deposits
Note: Refund of Security Deposits from Subordinates
(other than PWD) including earnest money made by
intending tenderers to be recorded as sub head.
Public Works Deposits
Deposit by Contractors
Deposit of earnest money by successful tenderers in
PWD.
Unclaimed deposits in the 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 distinctly.)
Total - 8550 Advances
TOTAL - DEPOSITS AND ADVANCES
Actual during
the year…Rs
Upto the end of the
year… Rs

8782
102
REMITTANCES
Cash Remittances between Zilla Parishad &
Panchayat Samiti/ Village Panchayat
Remittances between Zilla & Panchayat Samities /
Village Panchayat
TOTAL - 8782 REMITTANCES
Total- Part - II
GRAND TOTAL
8782
102
14
REMITTANCES
Cash remittances between Zilla Parishad and
Panchayat Samities/Village Panchayat
Public Remittances between Zilla Parishad and Panchayat
Samities/Village Panchayat
TOTAL - 8782 - REMITTANCES
Total - Part II
Closing Balance
Cash in Hand
Cash in Bank
Cash in Treasury
Investment
GRAND TOTAL

15
Annual Receipts & Payments Account for Zilla Parishad/Block Panchayat/Village Panchayat
Statement of Capital Expenditure during and upto the end of the year………
Heads of Account - Nature of Expenditure Expenditure during the year……..
For example:
4515
800
Capital Outlay on Other Rural development
programmes
Other Expenditure
Total - 4515
Non-Plan
(Rs.)
Plan
(Rs.)
Centrally
sponsored
Schemes (Rs.)
State
sponsored
Schemes (Rs.)
Total
(Rs.)
4225
01
277
282
283
800
02
277
282
283
800
03
277
282
283
800
Capital Outlay on Welfare of Scheduled Castes,
Scheduled Tribes and Other
Backward Classes
Welfare of Scheduled Castes
Education
Health
Housing
Other Expenditure
Welfare of Scheduled Tribes
Education
Health
Housing
Other Expenditure
Welfare of Other Backward Classes
Education
Health
Housing
Other Expenditure
Total - 4225
(Similarly for other capital heads wherever
applicable)
Grand Total
Form-2
Expenditure upto the
end of the year ……
(progressive)
(Rs.)

16
Annual Receipts & Payments Account for Zilla Parishad/Block Panchayat/Village Panchayat
Statement of Receivables & Payables at the end of the year………
Heads of
Account
Receivables Payables
Particulars Amount
Rs.
Heads of Account Particulars Amount
Rs.
Tax Receipts
0028 Other Taxes on Income & Expenditure 2049 Interest Payments
0029 Land Revenue 2059 Public Works
0035 Taxes on Immovable Property other than
2071 Pension & Other Retirement Benefits
agricultural Land
0041 Taxes on Vehicles 2202 General Education
0042 Taxes on Goods and Passengers 2203 Technical Education
0045 Other Taxes and Duties on Commodities
2204 Sports & Youth Services
and Services
Total Tax receipts 2210 Medical & Public Health
Non Tax Receipts 2215 Water Supply & sanitation
0049 Interest Receipts 2216 Housing
0059 Public Works 2225 Welfare of SC,ST, & OBSs
0202 Education, Sports, Art& culture 2235 Social Security & Welfare
0210 Medical & Public Health 2401 Crop Husbandry
0211 Family Welfare 2402 Soil & Water Conservation
0215 Water Supply & Sanitation 2403 Animal Husbandry
0216 Housing 2406 Forestry & Wildlife
0401 Crop Husbandry 2408 Food Storage & Warehousing
0405 Fisheries 2501 Special Programmes for Rural development
0406 Forestry & Wild Life 2505 Rural Employment
0515 Other Rural Development Programmes 2515 Other Rural Development Programmes
0702 Minor Irrigation 2702 Minor Irrigation
0801 Power 2801 Power
Total - Non Tax Receipts 3054 Roads & Bridges
Grand Total Grand Total
Note: 1. The above heads of account are only illustrative. Details may be given as per actual local needs.
2 Receivables & Payables shown major head wise above may be further shown minor head, scheme & detail head wise.
Form-3

17
8443
103
108
XX
XX
124
126
800
8550
103
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.)
Deposits
Civil Deposits
Security Deposits
Public Works Deposits
Deposits by Contractors
Deposits of earnest money by successful Tenderes in PWD
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
Receipts
(Rs.)
Disbursement
(Rs.)
Closing Balance
(Rs.)
6003
109
xx
xx
800
6004
01
800
02
101
800
7610
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 employees etc.
(Repayment of loans by employees to be indicated purpose-wise)
Total - Loans
Grand Total
Note: 1. The nature of balances, credit or debit may be indicated in the head of account column for opening balance as well as closing balance.
2.Adverse or minus balances may be explained.
Form-4
Details of
Investments (Rs.)

18
Annual Receipts & Payments Account for Zilla Parishad/Block Panchayat/Village Panchayat
Statement of Provident Funds etc. and Investments at the end of the year …….
8009
01
101
xx
60
102
Heads of Account Opening
Balance
(Rs.)
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
Receipts
(Rs.)
Disbursements
(Rs.)
Interest
(Rs.)
Closing
Balance
(Rs.)
8011
107
XX
XX
Insurance & Pension Funds
Employees Group Insurance Scheme
Insurance Fund
Savings Fund
Total-8011
Grand Total
Note: The nature of balances, credit or debit may be indicated under head of account column after the description of the head, for opening balance
as well as closing balance.
Form-5
Details of
Investments
(Rs.)

Monthly
Receipts & Payments Account
of
Zilla Parishad

21
Monthly Receipts & Payments Accounts of Zilla Panchayat/Block Panchayat/Village Panchayat
For the month……………..year………………..
Form-6
RECEIPTS PAYMENTS
Opening Balance
i) Cash in hand
ii) Balance in Bank
iii) Balance in treasury
iv) Investments
Heads of Account
Budget
estimates
for the
Year …
(Rs.)
Actuals
during
the
month
of…
(Rs.)
Upto the
end of
the
month
of….
(Rs.)
Heads of Account Budget
estimates for
the Year
…….
(Rs.)
Actuals
during the
month of
…….
(Rs.)
Upto the end
of month ..
(Rs.)
0028
0029
0035
0041
0042
0045
Part-I PANCHAYAT FUND
REVENUE ACCOUNT-RECEIPTS
Tax Receipts
Other Taxes on Income & Expenditure
Land Revenue
Taxes on Immovable Property other than
agricultural Land
Taxes on Vehicles
Taxes on Goods and Passengers
Other Taxes and Duties on Commodities
and Services
Total- Tax Receipts
2049
2059
2071
2202
2203
2204
2205
2210
Part-I PANCHAYAT FUND
REVENUE ACCOUNT-
EXPENDITURE
Interest Payments
Public Works
Pension and Other Retirement
Benefits
General Education
Technical Education
Sports and Youth Services
Art and Culture
Medical and Public Health
P NP Total P NP Total P NP Tota
l

0049
0059
0071
0202
0210
0211
0215
0216
0401
0405
0406
0515
0702
0801
Non Tax Receipts
Interest Receipts
Public Works
Contribution and Recoveries towards Pension
and Other Retirements Benefits.
Education, Sports, Art and Culture
Medical and Public Health
Family Welfare
Water Supply and Sanitation
Housing
Crop Husbandry
Fisheries
Forestry and Wild Life
Other Rural Development Programmes
Minor Irrigation
Power
Total- Non Tax Receipts
TOTAL- REVENUE RECEIPTS
22
2211
2215
2216
2225
2235
2236
2401
2402
2403
2406
2408
2501
2505
2515
2702
2801
2810
2851
3054
Family Welfare
Water Supply and Sanitation
Housing
Welfare of Scheduled Castes,
Scheduled Tribes and Other
Backward Classes.
Social Security and Welfare
Nutrition
Crop Husbandry
Soil and Water Conservation
Animal Husbandry
Forestry and Wild Life
Food Storage and Warehousing
Special Programmes for Rural
Development
Rural Employment
Other Rural Development
Programmes
Minor Irrigation
Power
Non Conventional Sources of Energy
Village and Small Industries
Roads and Bridges
TOTAL-REVENUE EXPENDITURE

1601
1604
4000
GRANTS-IN-AID & CONTRIBUTION
Grants-in-aid/Assistance from Central/State
Government.
(Scheme wise details may be given under this head)
Less Transfer to Block Panchayat/ Village Panchayat in
case of Zilla Parishads
Compensation and Assignments from state
Government.
(Minor head, scheme & detail head may also be shown
under this head)
Less Transfer to Block Panchayat/ Village Panchayat in
case of Zilla Parishads
Total Grants-in-aid & Contribution.
CAPITAL ACCOUNT - RECEIPTS
Capital Receipts
(To be included as per local needs. This would include
proceeds from sale from Panchayat Lands etc.)
TOTAL - CAPITAL RECEIPTS
23
4059
4202
4210
4211
4215
4225
4235
4405
4408
4515
4702
4801
4810
5054
CAPITAL ACCOUNT-
EXPENDITURE
Capital Outlay on Public Works
Capital Outlay on Education, Sports,
Art and Culture
Capital Outlay on Medical and Public
Health
Capital Outlay on Family Welfare
Capital Outlay on Water Supply and
Sanitation
Capital Outlay on Welfare of SCs/STs
& Other Backward Classes
Capital Outlay on Social Security and
Welfare
Capital outlay on Fisheries
Capital outlay on Food Storage and
Warehousing
Capital Outlay on Other Rural
development programmes
Capital outlay on Minor Irrigation
Capital outlay on Power Projects
Capital Outlay on Non-Conventional
Sources of Energy
Capital Outlay on Roads and Bridges
TOTAL-CAPITAL EXPENDITURE

LOANS & ADVANCES
DEBT
6003
Internal Debt
6004
Loans and Advances from Central Govt./ State
Govt.
TOTAL DEBT
7610
Loans to Panchayat employees etc.
TOTAL-LOANS & ADVANCES
TOTAL:PART-I PANCHAYAT FUND
* These depict disbursals
24
6003
6004
6202
6401
6515
7610
LOANS AND ADVANCES
DEBT
Internal Debt*
Loans and Advances from Central
Govt./State Government*
TOTAL DEBT
Loans for Education, Sport, Art
and Culture
Loans for Crop Husbandry
Loans for other Rural
Development Programmes
Loans to Panchayat Employees
etc.
TOTAL-LOANS AND ADVANCES
TOTAL PART I - PANCHAYAT
FUND

8009
8011
8443
8448
8550
8782
25
PART-II
PROVIDENT FUNDS ETC.
Actuals During
the Month
…..Rs.
Upto the end of
Month…. Rs.
PART - II
PROVIDENT FUNDS ETC.
Provident Funds
8009
Provident Fund
Insurance and Pension Funds
8011
Insurance and Pension Funds
Total: Provident Funds etc.
TOTAL: PROVIDENT FUNDS ETC.
DEPOSITS & ADVANCES
DEPOSITS AND ADVANCES
Deposits
Deposits
8443
Civil Deposits
Civil Deposits
Deposits of Local Funds
Total: Deposits
ADVANCES
Civil Advances
TOTAL:DEPOSITS & ADVANCES
REMITTANCES
Cash Remittances between Zilla Parishad &
Panchayat Samiti/Village Panchayat
8550
8782
Advances
Civil Advances
TOTAL:DEPOSITS AND ADVANCES
REMITTANCES
Cash remittances between Zilla
Parishad and Panchayat Samiti/
Village Panchayat
TOTAL:REMITTANCES
TOTAL : PART-II
Closing Balance
TOTAL REMITTANCES
Cash in Hand
TOTAL - PART-II
Cash in Bank
Cash in Treasury
Investments
GRAND TOTAL GRAND TOTAL
Actuals During the
Month …..Rs
Upto the end of
Month…. Rs.

26
Closing Balance as intimated by the Bank/Treasury vide
No………..… dated ……..…..
Add :
(i) Details of Cheques etc. received and on hand but
not deposited with Treasury/Bank.
(ii) Details of Cheques etc. issued but not yet encashed
from Bank/treasury.
Monthly Reconciliation Statement
ZP/PS/VP for Month of …..year….
With Bank (Rs.) With Treasury (Rs.)
Form - 7
Deduct :
Details of Cheques etc. credited directly into the Bank/
Treasury but not taken into the Cash Book
Balance as per Cash Book as derived
Closing Balance as per Cash Book in actual
Amount of Difference
Details of Difference
Details of difference between the Actual Cash Book Balance and the Cash 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.
Cashier Officer in charge

27
Form-8
Zila Parishad/ Panchayat Samiti/ Village Panchayat
Cash Book of ……………… for the month of ………………
Form-8
Date No. of
Item(s)
(Voucher
No.)
Receipts Payments
Amount
Particulars with
reference to
receipts,
challans,
cheques, etc.
Classification Date No. of
Items(s)
(voucher
No.)
Particulars Amount
Classification
(Rs.)
Cash Treasury
PL
Account
( Rs. )
Bank Cash No.of
Cheque
Total Receipt Total Disbursement
To opening balance By Closing Balance
Grand Total Grand Total
Treasury
PL
Account
Bank
Cashier Officer in-charge of the Cash Book
Note : 1. Cash Book to be closed daily.
2. Denomination details of physical balance at the end of the day to be indicated.
3. Certificate that "Closing balance of the cash physically verified and found to tally with the closing balance as per "Cash Book" to be
recorded by the officer in charge at the end of the day.

28
Register of Immovable Property
Form-9
Zilla Parishad/ Panchayat Samiti/ Village Panchayat
Sl.
No.
Date 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
which 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
#Depreciated value
at the end of the
year
Reasons/Authority
for disposal/write
off
Whether
disposed
Amount realised
on disposal
Initials of
Competent
Officer
9 10 11 12 13 14 15
Remarks
Note: * If Applicable under the Rules and as per the procedure/Policy specified therein
# If applicable under the Rules and as per procedure/policy specified therein

29
Register of Demand, Collection and Balance of Zilla Parishad/Panchayat Samiti/Village Panchayat ……
Form-10
Nature of receipt ………… For the year ………………
Sl.
No.
Name and
Address of the
Person from
whom tax is
due
Reference
Serial No. in
the register
of
assessees
Arrears of
past
years,
if any
Current
demand
Remissions/
write off and
suspension
if any
Total
amount
due
column
(4 plus 5 -
6)
Total amount
collected with date
and receipt No.
Balances at
the end of
the year
1 2 3 4 5 6 7 8 9 10
Arrears Current T
o
t
a
l
(7-8)
Remarks
April May June July August September October November December January February March Total
1 2 3 4 5 6 7 8 9 10 11 12 13
Note :- Separate register should be maintained for each category of Demand

30
Register of Moveable Property of Zilla Parishad/Panchayat Samiti/Village Panchayat ……………..
For the Year …..
Form -11
Particulars and
description of the
property
Authority for
purchase and
date of
purchase
Number/quantity Value or Cost No. and date of the
bill in which
charged for
Where the property is
used or other
particulars, if
necessary
Date of disposal
of property
1 2 3 4 5 6 7
Manner of
disposal
Quantity disposed
of
No. and date of
order
Cost, realised, if
sold
Date of credit into
Bank
Balance after each
transaction or at the
end of each year
8 9 10 11 12 13 14
Quantity Cost
Remarks

31
COMPILATION SHEET
Form-12
Name of the Village Panchayat/Panchayat Samiti/Zilla Parishad ………….
Major Head ……………
Minor Head I (Plan/Non-Plan) Minor Head II (Plan/Non-Plan) Minor Head III (Plan/Non-Plan)
Object Head
Vr.
No.
I
Amt Vr.
No.
Object Head
II
Amt Vr.
No.
Object Head
III
Amt Vr.
No.
Object Head
I
Amt Vr.
No.
Object Head
II
Amt Vr.
No.
Object Head
III
Amt Vr.
No.
Object Head
I
Amt Vr.
No.
Object Head
II
Amt Vr.
No.
Object Head
III
Amt
Deductions
Major / Minor Head Major/Minor Head
Voucher No. Amount Voucher No. Amount
Abstract

32
Register of Stock Book
of
Zilla Parishad/Panchayat Samiti/Village Panchayat ……………….
Form-13
Description of Items
Date Opening Balances Voucher No. and
date
From whom
received
Receipt Total
Quantity Value Quantity Value Quantity Value
1 2 3 4 5 6 7 8 9
To whom issued
or for which
purpose
Issued or sold Closing Balance Signature of
issuing Officer
Signature of
receiving
Officer
Date Quantity Value Quantity Value
10 11 12 13 14 15 16 17

N
o
.
He
ad
of
Acc
oun
t
B
U
D
G
E
T
April
P NP
May
P NP
1
April
to
date
P NP
June
P NP
33
1
April
to
date
Consolidated Abstract of
Zilla Parishad/Panchayat Samiti /Village Panchayat……
July
1
April
to
date
Augu
st
1
April
to
date
Septe
mber
1
April
to
date
Octob
er
1
April
to
date
Nove
mber
1
April
to
date
Dece
mber
P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP
1
April
to
date
P NP
Janu
ary
P NP
1
April
to
date
P NP
Febru
ary
P NP
1
April
to
date
P NP
Form-14
Marc
h
Final
1
April
to
date
P NP
P NP

34
Form-15
Register of Roads
In charge of Zilla Parishad/Panchayat Samiti/Village Panchayat ………………
Serial No. Name of
Road/
Location
From
Village/Point
To
Village/Point
Length
(KM)
Width
(feet)
Class of
road
Date of start
and date of
completion
Total cost and
average cost
per (KM) on
construction
Remarks
(details of
repairs with
value)
1 2 3 4 5 6 7 8 9 10

35
Register of Lands
In charge of Zilla Parishad/Panchayat Samiti/Village Panchayat………
Form-16
Serial No. Date of transfer,
purchase or
acquisition
From whom
transferred/acquired
Purpose Reference to
agreement, award etc.
Area of land Survey No. etc with
boundaries
1 2 3 4 5 6 7
Assessment/
Valuation
Boundaries
sketch of the
land
Building, if any acquired
with the land
Utilisation of the
building/land
Amount paid
Rs.
No. and date of
voucher
8 9 10 11 12 13 14
Plinth Area
Brief details
of structure
Remarks