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TRAINING MANNUAL – PRIASoft 2010<br />
TABLE OF CONTENTS<br />
Chapter Topic Page No.<br />
Chapter – I Introduction 1<br />
Chapter – II<br />
Chapter – III<br />
Chapter – IV<br />
Chapter – V<br />
Chapter – VI<br />
Annexure<br />
Panchayati Raj<br />
Institutions in India<br />
Introduction to system<br />
and types of Accounting<br />
Overview of PRI<br />
Accounts manual<br />
Understanding of<br />
financial formats<br />
prescribed by C & AG<br />
Step by Step entry of<br />
vouchers in PRIASoft<br />
8 – Model Accounting<br />
<strong>Formats</strong><br />
8 – Database <strong>Formats</strong><br />
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2-4<br />
5-6<br />
7-15<br />
16-26<br />
27-61<br />
63-91<br />
Definition 92-96
Chapter – 1<br />
Introduction<br />
1.1 Based on the recommendation of the Eleventh Finance Commission, for<br />
exercising proper control and securing better accountability, the formats<br />
for the preparation of budget and accounts and database on PRIs were<br />
prescribed by C&AG in 2002. These formats were further simplified in<br />
2007 for easy adoption at grass root level. The technical committee on<br />
budget and Accounting Standards for PRIs approved the simplified<br />
formats of accounts for PRIs basing on suggestion of sub committee for<br />
simple but robust accounting system on 29 th January 2009. As per<br />
decision of Ministry of Panchayati Raj, C & AG and NIC have worked<br />
together to bring out the new version of PRIASoft (Panchayati Raj<br />
Institution Accounting Software) that captures the suggested chart of<br />
accounts (Coding) and generates all reports in the formats prescribed by<br />
subcommittee on budget and accounting standard for PRIs.<br />
1.2 Basing upon the model national municipal accounts manual, Panchayati<br />
Raj Department Government of Orissa have decided to prepare a<br />
Training manual for PRI on model accounting system using PRIASoft.<br />
1.3 Since the development of model training manual and development of the<br />
accounting software are to be based on the model accounting manual, it<br />
has been decided to proceed with the development of Training manual<br />
for PRI on model accounting system using PRIASoft.<br />
1.4 Training manual for PRI on model accounting system using PRIASoft l<br />
contains introduction to system and types of accounting understanding of<br />
financial formats prescribed by C&AG along with entry of vouchers in<br />
PRIASoft required forms, formats, procedures for accounting entries,<br />
periodical statements, and reconciliation procedures.<br />
1.5 This training manual targets at elected PRI representatives, Functionaries<br />
associated with PR accounting system.<br />
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Chapter – 2<br />
Panchayati Raj Institutions in<br />
Orissa<br />
2.1 Orissa Grama Panchayat Act was enacted in the year 1948.<br />
Subsequently in the year 1961, 3 tier system of Panchayati Raj<br />
Institutions was introduced in Orissa. Over the last 50 years Panchayati<br />
Raj Institutions have emerged as the powerful institutions in bringing<br />
about rapid and sustainable development and socio-economic<br />
transformation in rural Orissa. It has an integrated prospective towards<br />
improving the quality of lives of rural people and ensuring equity and<br />
effective peoples’ participation. 73rd amendment of the Constitution has<br />
conferred constitutional status to Panchayati Raj Institutions.<br />
2.2 The Provisions of Panchayats (Extension to Scheduled Areas)Act<br />
aims at empowering Panchayati Raj Institutions in Scheduled areas for<br />
economic development and social justice. In the year 2002, election to 3<br />
tier of Panchayati Raj Institutions held in conformity with 73rd<br />
amendment and PESA thereby empowering tribal people as envisaged<br />
under the PESA. The Government have the obligation to bring up<br />
Panchayati Raj Institutions as Institutions of Self -Government as per<br />
73rd amendment of the Constitution of India 1992. 73rd Amendment<br />
marks a new era in the federal set up of the country and provides<br />
constitutional status to the PRIs.<br />
2.3 The prime objectives of the three tiers Panchayati Raj System are to<br />
eradicate poverty, uplift standard of living of people in the rural areas,<br />
and bring about a healthy society by creating awareness for hygiene,<br />
sanitation and eradication of illiteracy. The state has established a State<br />
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Election Commissioner to conduct the election of PRIs. The 73rd<br />
amendment of the Constitution mandates Government to endow the<br />
Panchayati Raj Institutions with such powers and authority as may be<br />
necessary to enable them to function as institutions of self-Government.<br />
It also provides that powers and responsibility shall be devolved upon<br />
PRIs subject to such conditions as may be specified therein, with respect<br />
to the preparation of plans for economic development and social justice<br />
and implementation of schemes for economic development and social<br />
justice as may be entrusted to them including those listed in the 11th<br />
Schedule.<br />
Eleventh Schedule lists 29 Subjects to Panchayats<br />
Agriculture, incl.<br />
extension<br />
Fisheries<br />
Land improvement,<br />
land reforms, consolidation<br />
soil conservation.<br />
Welfare of the weaker sections,<br />
in particular of SCs and STs<br />
Markets<br />
Fairs<br />
Social forestry<br />
farm forestry<br />
Rural housing Drinking water<br />
Education,<br />
including primary<br />
and secondary schools<br />
Health and sanitation<br />
hospitals. Primary health centres<br />
dispensaries<br />
Technical training<br />
vocational education<br />
Khadi, village and<br />
cottage industries<br />
Minor forest<br />
produce<br />
Family welfare<br />
Minor irrigation,<br />
water management<br />
watershed development<br />
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Fuel and fodder<br />
Poverty<br />
alleviation programme<br />
Adult and non-formal<br />
education<br />
Social Welfare,<br />
Welfare of handicapped and<br />
mentally retarded<br />
Roads, culverts,bridges,<br />
ferries, waterways<br />
other means of communication<br />
Small scale industries,<br />
food processing industries<br />
Animal husbandry,<br />
dairying and poultry<br />
Maintenance of<br />
community assets<br />
Public distribution<br />
system<br />
Libraries<br />
Cultural<br />
activities<br />
Women and<br />
Child development<br />
Nonconventional<br />
energy<br />
Rural electrification,<br />
distribution of<br />
electricity<br />
2.4 Way forward : Consequent upon growth of Local Government,<br />
devolution of functions including financial functions the strengthening<br />
and capacity building of PRIs members and local government staffs is<br />
badly needed. As one of the steps in that direction, this manual shall<br />
give an over view of Panchayat Accounting and Training Manual and<br />
understanding of financial statements.
2.5 Current System of Accounting : Traditional System of<br />
managing PRI Accounts<br />
Under the present traditional Accounting System for Panchayati Raj<br />
Institutions, though there were accounting rules for all the 3 tire<br />
Panchayati Raj Institutions, but there was no standardised procedure for<br />
maintaining & analysing the accounts and auditing the same.<br />
Moreover, only handwritten manual registers were being<br />
maintained at all the levels of Panchayati Raj Institutions for<br />
maintenance of their daily financial transactions.<br />
The manual Cash Books which were maintained at various levels<br />
were subject to manipulation at a later stage. It could be inferred that<br />
there was lack of transparency in maintaining the accounts in the<br />
traditional system. As it was not possible to physical audit each account<br />
of Gram Panchayat due to shortage of man power, the chance of<br />
manipulation of accounts at the Gram Panchayat level was even more.<br />
These shortcomings in the traditional accounting system gave the<br />
impetus to use Information Technology as a tool to maintain the<br />
accounts of the PRIs in a transparent manner. The main objective of<br />
maintaining the accounts using Information Technology to keep each<br />
transaction of the Panchayati Raj Institutions in public domain and also<br />
to facilitate the post-auditing in a simplified manner.<br />
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Chapter – 3<br />
Introduction to system and<br />
types of Accounting<br />
3.1 Accounting is the practice or profession of maintaining financial<br />
records, noting expenses or revenues and determining how much one<br />
owes or it owned. A good Accounting system can put light on how the<br />
resources are being used properly.<br />
3.2 This chapter gives a bird’s eye views of the types of Accounting<br />
system, the current accounting system at PRIs.<br />
3.3 Types of Accounting System: There are several types of<br />
Accounting each of which reports revenue and earning differently from<br />
other methods. Two major accounting methods are accrual accounting<br />
and cash accounting. Cash accounting recognizes revenue and expenses<br />
in the order in which they are received or spent.<br />
3.4 The accounting systems can also be classified basing on the way<br />
transactions are recorded in the books of accounts either single entry or<br />
double entry accounting.<br />
3.5 What is Cash basis of Accounting: Cash basis system of<br />
accounting where the transactions are accounted based on actual cash<br />
receipts and cash payments.<br />
3.6 Salient features of Cash basis Accounting:<br />
• It is very simple.<br />
• When payment is received in shape of interest, sale of goods<br />
repayment of loan, revenue is recorded as the date of receipt of<br />
funds.<br />
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• When payment is made transaction is recorded as expenditure<br />
3.7 Book Keeping :<br />
3.7.1 The process of recording the books of account i.e. cash, credit and<br />
other transaction is known as book keeping.<br />
3.7.2 Every time a cheque is written the book keeper records it with the<br />
date.<br />
3.7.3 Every time something is received it is recorded with date.<br />
3.7.4 Present model accounting prescribed by C & A. G for PRIs which is<br />
being adopted by Panchayati Raj Department, Government of Orissa is<br />
based on cash basis single entry accounting book keeping system.<br />
3.7.5 There is a trend to switch towards accrual based double entry book<br />
keeping system of accounting in present model accounting system.<br />
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Chapter – 4<br />
Overview of PRI Accounts<br />
Manual<br />
4.1 Introduction: In terms of the Eleventh Finance Commission<br />
recommendation the formats prescribed by C & AG in 2002 were further<br />
simplified in 2007. A technical committee was formed. Technical<br />
Committee on budget and Accounting considered the need for developing<br />
simple and robust formats an account. A subcommittee was formed to<br />
research further on the same goal. The mandate of technical committee<br />
to the sub-committee inter alia include prescribing simple but robust<br />
accounting system for PRIs.<br />
4.2 Training manual for PRI on model accounting system using PRIASoft<br />
comprehensively details the accounting principles, procedures, guideline<br />
details of financial forms & formats.<br />
4.3 Salient Features of simplified format of Accounts<br />
� Facilitate better financial management of PRIs<br />
� Cash system of accounting<br />
� Captures 3 – tier head of account classification system<br />
� Accounts have to be kept in two parts.<br />
Part – I – Transactions of all receipts and expenditure<br />
Section – I : Receipt Head (Revenue Account) 0028-1601<br />
Expenditure Head (Revenue Account) 2049-3999<br />
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Receipts Payments<br />
Revenue Receipts (0-1) Revenue Expenditure (2-3)<br />
- Tax Receipts<br />
*-0028-Taxes on Profession, Land<br />
revenue, etc<br />
- Non-Tax Receipt<br />
* 0049-Interest eared, etc<br />
- 2049 Interest payment<br />
- 2059 Maintenance of Community<br />
Assets, etc<br />
Section – II : Receipt Head (Capital Account) : 4000<br />
Expenditure Head (Capital Account) : 4202-5054<br />
Capital Receipts Capital Expenditure<br />
4000-Capital Receipts Capital Expenditure (4-5)<br />
4202-Capital outlay for education<br />
Other Receipts (800) 4216-Capital outlay on Rural Housing<br />
4515-Capital outlay on Panchayati Raj<br />
Programmes.<br />
Part – II – to record transactions relating to provident funds,<br />
loans, deposits and advances etc, with close to balances.<br />
Section – III Civil Deposits, Loan & Advance etc 7610-8658<br />
Part-II<br />
Receipts Payments<br />
-Loan Section<br />
-7610-Loans to Panchayat<br />
Employees<br />
- Pension & Provident fund<br />
- 8009 –Provident Fund<br />
- 8011- Insurance & Pension<br />
-Civil Deposits & Advances<br />
- 8443 – Civil Deposits<br />
- 8550 – Civil Advance<br />
- Suspenses Accounts<br />
- 8658 – Suspense Account<br />
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-Loan Section<br />
-7610-Loans to Panchayat<br />
Employees<br />
- Pension & Provident fund<br />
- 8009 –Provident Fund<br />
- 8011- Insurance & Pension<br />
-Civil Deposits & Advances<br />
- 8443 – Civil Deposits<br />
- 8550 – Civil Advance<br />
- Suspense Accounts<br />
- 8658 – Suspense Account<br />
4.4 Coding Structure of Chart of Accounts: The first four digit<br />
classification in the simplified system of accounting represents the major<br />
head.
4.5 Major head represent the function with exception in few cases.<br />
The allotment of code to each Major Head is as follows.<br />
0000 to 1999 – Head of Account represent Revenue receipt.<br />
2000 to 3999 – Revenue Expenditure<br />
4000 – Capital Receipt<br />
4000 to 5999 – Capital Expenditure<br />
6000 to 7999 – Loans & Advances field<br />
8000 - 8999 – Contingency fund and public fund which<br />
includes Pension and Provident fund, Deposits & Advance and<br />
Suspense Accounts.<br />
4.6 All the 29 functions listed in the eleventh schedule of the<br />
constitution are classified under 23 major heads.<br />
4.7 Exception in few cases<br />
2851 – Village and small scale industries<br />
2406 – Forestry<br />
2403 – Animal Husbandry, diary, poultry, fuel & fodder.<br />
2210– Health and Family welfare<br />
2205 – Art culture and libraries<br />
2202 – Education<br />
4.8 Apart from this following Major Heads have been opened to<br />
facilitate the PRIs to account their activities.<br />
2049 – Interest Payment<br />
2071 – Pension and other retirement benefits<br />
2515 – Panchayati Raj Programme<br />
4.9 For other transactions (Part – II) Panchayats may open following<br />
major heads<br />
7610 – Loans to Panchayat Employees<br />
8550 – Civil Advance<br />
8009 – Provident Fund<br />
8011 – Insurance and Pension Fund<br />
8443 – Civil Deposit<br />
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4.10 Minor head: The 2 nd three digit classification is the minor head<br />
represent the programme /Unit of Expenditure within the functional<br />
major head. Few Major Heads of expenditure like 2851, 2406, 2403,<br />
2210, 2205 and 2202; the minor head represent the function due to<br />
clubbing of various functions as illustrated in the eleventh schedule.<br />
Clubbing of Schemes<br />
New Major Head / Schemes Old Major Head / Schemes<br />
2851 – Village and Small -Small Scale Industries including food<br />
Scale Industries<br />
processing units.<br />
-Khadi, Village and Cottage Industries<br />
2406-Forestry - Social Forestry and Farm forestry<br />
2403- Animal Husbandry,<br />
Dairy, Poultry and Fuel &<br />
Fodder<br />
2210- Health and Family<br />
Welfare<br />
- Minor Forest Produce<br />
- Animal Husbandry, Dairy & Poultry<br />
- Fuel & Fodder<br />
-Health and Sanitation including<br />
Hospitals, Primary Health Centre and<br />
Dispensaries. (Sanitation is taken under<br />
2215- under Water Supply and<br />
Sanitation)<br />
- Family Welfare<br />
2205- Art, Culture and - Library<br />
Library<br />
- Cultural Activities<br />
2202 – Education - Education including Primary and<br />
Secondary Schools.<br />
- Adult and non-Formal Education<br />
For all schemes, 2-digit sub-head for central and 2 digit<br />
alphanumeric for state schemes are incorporated after the minor head to<br />
identify the schemes under both receipt and payment constituting 4 tiers<br />
Account head as follow.<br />
Receipts Payments<br />
1601- Grants in aid 2501-Povert Alleviation Programme<br />
101-Grants from GOI 101-Central Schemes<br />
11- NREGA 11-NREGA<br />
700-Normal Plan<br />
796-Tribal Sub-plan(TSP)<br />
789-Schedule caste<br />
Sub-Plan (SCSP)<br />
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02-Wages (object head)
Whenever required the minor head 800-Other Receipt under<br />
Receipt Head and 800-Other Expenditure under Expenditure may be<br />
linked to the corresponding Major Head.<br />
The Minor head 901- Share of net proceeds assigned under in each<br />
Major head under Tax Receipts for recording the share of Panchayats<br />
received from Central and State Government.<br />
4.11 Third two digit classifications are the sub–head which<br />
represents the scheme.<br />
As mentioned in the PRIASoft, there are three types of Schemes<br />
representing as Central Scheme, State Specific Scheme and Own Fund of<br />
the PRI which are mapped as sub-head in Model Accounting System.<br />
Central Schemes have the two digit numeric code which is taken care off<br />
by Central user. States specific Schemes are assigned with two digit<br />
alphanumeric codes which are to be uploaded in the software at the<br />
State user login and PRIs have to map the schemes as per their<br />
requirements. Standard Sub-heads for Central and State Schemes are as<br />
follows.<br />
Standardised Sub-Heads for Some Central Schemes<br />
Scheme<br />
Code<br />
(Sub Head)<br />
Scheme Description<br />
11 Mahatma Gandhi National Rural Employment Guarantee<br />
Scheme (MGNREGS)<br />
12 Sampoorna Gramin Rozgar Yojana (SGRY)<br />
13 Swaranjayanti Gram Swarozgar Yojana(SGSY)<br />
14 Indira Awas Yojana (IAY)<br />
15 National Rural Health (NRHM)<br />
16 Accelerated Rural Water Supply Programme (ARWSP)<br />
17 Total Sanitation Campaign<br />
18 Mid Day Meal Scheme<br />
19 Sarva Shiksha Abhiyan<br />
20 Pradhan Mantri Gram Sadak Yojana (PMGSY)<br />
21 Integrated Watershed Management Programme<br />
22 Integrated Child Development Services (ICDS)<br />
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Standard Sub-Heads for State Schemes<br />
• BIJU GAJAPATI YOJANA (BGY )-BGY<br />
• BIJU GRAM JYOTI YOJANA-BGJY<br />
• BIJU KANDHAMAL YOJANA-BKY<br />
• BIJU KB K Y OJA NA- BKB K<br />
• Cement Concrete Road-CCR<br />
• CHIEF MINISTER RELIEF FUND-CMRF<br />
• DPAP WATERSHED-DW<br />
• GGY- GGY<br />
• Infrastruc ture Developm ent<br />
• IW D P W ATERSH ED (IW M P, IWD P -<br />
I,II,III)-IWDP<br />
• MADHUBABU PENSION YOJANA-MBPY<br />
• MINOR IRRIGATION PROJECT FOR<br />
PANCHAYAT SAMITI-MIP<br />
• ML AL AD-M L ALA D<br />
• Infrastruc ture Deveopment<br />
• MO KUDIA -MO KUDIA<br />
• Housi ng<br />
• OREDA GRANT-OREDAG<br />
• PUBLIC DISTRIBUTION SYSTEM-P DS<br />
• REPAIR OF BLOCK OFFICE BUILDING-<br />
BLDG<br />
STATE SC HEMES - O RISSA<br />
•RURAL ROAD (PANCHAYAT SAMITI, GRAM<br />
PANCHAYAT)-RR<br />
•SHG TRAINING (DWCRA,MVSN)-SHGT<br />
•SPECIAL PROBLEM - PLA N FUND-SPPF<br />
•STAFF SALAR Y AND OFFICE CONTIGENCY-<br />
SSAOC<br />
•ST AND SC DEVELOPMENT GRANT-SSDG<br />
•STATE FINANCE COMMISSION-SFC<br />
•Community Infrastructure<br />
oCESS<br />
oENTERTAINMENT TAX<br />
oKENDU L EAF GRANT (KL- GRANT)<br />
oPANCHAYAT INCENTIVES<br />
oSAIRAT<br />
•Individual Infrastructure<br />
oGRANTS-IN-AID(GIA)<br />
(HONORAR IUM,TA,DA & SITTING<br />
FEES)<br />
•TEACHER SALARY-TS<br />
•TRIPTI-TRIPTI<br />
•Capacity Building<br />
•Community Mobilization<br />
•Cr edit Linkage<br />
•UNDP GRANT-UNDPG<br />
•UNTIED FUND-UNF<br />
•WESTERN ORISSA DEVELOPMENT<br />
COUNCIL-WODC<br />
4.12 Object Head : Fourth two digit object head has been taken up to<br />
record the most commonly used item of expenditure. C & AG allowed<br />
opening object head as per requirement by the PRIs. The recommended<br />
object heads by the C & AG are as follows.<br />
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The 01-Salary object head and 08- Other Expenses are clubbed<br />
with various items of expenditure by C Comptroller and Auditor General<br />
of India which are mentioned as follows. The PRIs may book various<br />
components of Salary in one object head i.e “01-Salaries” and<br />
similarly various contingent expenditure in one object head “08-Office<br />
Expenses “as mentioned below.<br />
Items included in Salary & OE<br />
Salaries: includes in these object head Other Expenses (2) includes in these object<br />
head<br />
(i) Pay of officers,<br />
(i) Local purchase of stationery,<br />
(ii) Dearness pay of officers,<br />
(ii) Liveries,<br />
(iii) Dearness Allowance of Officers, (iii) Telephone & trunk calls,<br />
(iv)Payof establishment,<br />
(iv) Furniture,<br />
(v) Dearness pay of establishment,<br />
(vi) Dearness Allowance of<br />
establishment,<br />
(vii) Bonus ,<br />
(v) Service postage stamps,<br />
(vi) Purchase of books & publications,<br />
(vii) Office expenses and miscellaneous ,<br />
(viii) Staff car,<br />
(ix) Water cooler,<br />
(viii) Interim relief,<br />
(x) Typewriter,<br />
(ix) Other allowances (CCA, HRA & other (xi) Purchase of accounting machine,<br />
fixed allowances),<br />
(xii) Charges paid to the State Government for<br />
(x) Children education allowances,<br />
(xi) LTC,<br />
Police Guards,<br />
(xiii) Hot and cold weather charges,<br />
(xiv) Electricity & water charges,<br />
(xii) Transport allowance.<br />
(xv) Purchase of photo copier,<br />
(xvi) Purchase of computer & laser printer.<br />
The object head is linked to only payment, but not to Receipt<br />
heads. However, some case, there are provisions for linking the receipt<br />
head to sub-plan Sectors like Normal Plan, Tribal Sub-Plan and Schedule<br />
Caste Sub-Plan (SCSP).<br />
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4.13 Accounting Procedure<br />
1) The accounts are prepared on cash basis i.e. a transaction is only<br />
recorded when cash is received or paid.<br />
2) Period of accounts is a financial year as a period of 12 months from<br />
1 st April to 31st March ending of next year.<br />
3) Daily transactions shall be recorded in Cash Book.<br />
– The receipts are recorded on receipts side and payments on<br />
payments side.<br />
– Every day the cash book shall be closed and Closing Balance<br />
worked out would then form the Opening Balance for next day.<br />
– Classification / head of account for each transaction shall be<br />
clearly mentioned.<br />
4) Every day the details of transactions as recorded in the cash book.<br />
– Transferred to Register of Receipts if the transaction is receipts<br />
– Transferred to Register of Payments if it is payment.<br />
Daily transactions recorded will be transferred automatically either<br />
to register of receipts or to register of payments.<br />
5) At the end of the month total of receipt and payment up to object<br />
head should be shifted to monthly receipts and payment register.<br />
(Format – I)<br />
6) The monthly figure added to month’s progressive total and figures<br />
upto end of the current months can be worked out in the consolidated<br />
abstract register in (Format – II).<br />
7) Bank Reconciliation:<br />
– At the end of the month the bank and treasury reconciliation<br />
should be completed.<br />
– Differences between cash book, bank and treasury balances are<br />
to be rectified.<br />
– Corrections should be made then & there in the Register of<br />
Receipts and Register of Payments.<br />
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– Totals in Register of Receipts and Payments can be struck which<br />
would give the total expenditure under each head of account<br />
for the month.<br />
8) Annual Receipts and Payment Account can be worked out at the<br />
end of the year.<br />
9) After closing of March Accounts, Reconciliation of Receipts and<br />
Expenditure figures with the Departments (online, where facility<br />
is available) should be carried out to detect any misclassification<br />
clear the unclassified transaction booked in the Suspense<br />
accounts and all transactions appearing as Transfer entries.<br />
The final progressive figure under each head be worked which<br />
completes the accounting process for that year.<br />
10) Receipts and Payment account is prepared on the basis of<br />
figures from the Consolidated Abstract.<br />
11) PRIs may prepare their budget of adopting the classifications<br />
prescribed in receipts and payment account and list of codes for<br />
function, programmes and activities prescribed.<br />
12) Refund of revenues/re-imbursement of expenditure of the current<br />
year is to be accounted as reduction of receipts/expenditure.<br />
13) Register of Receivable and Payable, Register of Movable and<br />
Immovable property, Register of Inventory, Register of Demand,<br />
Collection and Balance form integral part of the annual accounts.<br />
Maintenance of these register would help in subsequent switch<br />
over to the modified accrual system of accounting.<br />
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Chapter – V<br />
Understanding of financial<br />
formats prescribed by C & AG<br />
5.1 Definition of Financial Statement<br />
Financial statements refer to income / expenditure statements and other<br />
supporting statements which are derived from accounting records.<br />
Financial statements give clear financial status of the organization.<br />
5.2 Apart from existing financial statements financial statements also<br />
include registers / statements to be generated basing on<br />
• Eight model accounting formats which are simple,<br />
comprehensive and robust<br />
• Eight formats on database finance of PRIs.<br />
5.3 Eight Model Accounting <strong>Formats</strong><br />
Eight model accounting format as suggested by C & AG with<br />
reference to the Panchayat Rule includes<br />
Format – I Monthly / Annual receipts and payment<br />
accounts (Annexure – 5.1)<br />
Rule 100, 108, 133 (1), 133 (3), 138, 206 (e),<br />
206 (j), 234, 236 (b)<br />
Format – II Consolidated Abstract register<br />
(Annexure – 5.2)<br />
Rule 100 (2), 120, 234, 236 (b)<br />
Format - III Reconciliation Statement (Annexure – 5.3)<br />
Rule – 119 (2), 134 (9), 234, 236 (b)<br />
Format - IV Statement of Receivable and Payable<br />
(Annexure – 5.4)<br />
Rule – 43(1) , 100 (3), 138, 234, 236 (b)<br />
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Format - V Register of immovable property<br />
(Annexure – 5.5)<br />
Rule – 55, 66 (3), 71, 234, 236 (b)<br />
(a) Road (b) Land (c) Others<br />
Format – VI Register of movable property<br />
(Annexure – 5.6)<br />
Rule – 55, 66 (3), 71, 143, 234, 236 (b)<br />
Format – VII Inventory Register (Annexure – 5.7)<br />
Rule – 32 (6), 143, 234, 236 (b)<br />
Format – VIII Demand Collection & Balance Register<br />
(Annexure – 5.8)<br />
Rule – 118 (1), 206 (f), 234, 236 (b)<br />
5.4 Format – I Monthly / Annual receipts and payment accounts<br />
� This register disclose the monthly receipt and expenditure of<br />
PRIs.<br />
� Since the financial statements are now prepared on cash basis<br />
the receipt and expenditure statement shall include all the<br />
receipt earned during the year and expenditure actually<br />
incurred.<br />
� Opening Balance should be recorded as per cash in hand, bank<br />
and treasury investments.<br />
� Daily transaction recorded in the cash book shall be<br />
transferred to register of receipt and register of payment.<br />
From the register of receipt and register of payment the total<br />
receipts and payments are to be posted to monthly receipt<br />
and payment account.<br />
� Budget estimates for receipt head is the receipt to be collected<br />
/ received by PRIs.<br />
� Amount actual is the actual receipt collected / expenditure<br />
incurred.<br />
� Budget estimates for the expenditure column is the amount<br />
estimated by the PRIs to incur expenditure under appropriate<br />
head during the financial year.<br />
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� For PRIs accounts to be maintained in two parts.<br />
Note<br />
o Part I – To record all receipts and expenditure relating<br />
to Panchayat fund.<br />
o Part II - To record all receipts and expenditure relating<br />
A) Receipts<br />
to Provident fund loans deposits and advances etc.<br />
Following receipt entries shall be made in receipt side<br />
• Tax receipts<br />
• Non Tax receipts<br />
• Grants-in-aid<br />
• Capital receipts<br />
• Tax receipts<br />
Income of Panchayats from collection of different tax<br />
like<br />
� Registration fees<br />
� Street lightening<br />
� Drainage tax<br />
� License etc.<br />
are to be added in receipt side.<br />
This has been reflected in receipt major heads from<br />
0028 to 0045.<br />
• Non Tax receipts<br />
Income from non tax receipts includes<br />
� Interest from bank receipts<br />
� Market and fair<br />
� Cattle pond<br />
� Orchard<br />
� Pisciculture<br />
� Compost<br />
� Ferry ghats<br />
� Slaughter house and Cart stand<br />
� Rent received<br />
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� Grain golas / Co-operative societies<br />
are to be added in receipt side.<br />
This has been reflected in receipt major heads from<br />
0049 to 0851<br />
• Grants-in-aid receipts<br />
Grants from Central Government Schemes, State<br />
Government Schemes and other institutions are to be added<br />
under grant –in –aid receipt head i.e. 1601.<br />
• Capital Account receipts<br />
Capital receipt includes income generated out of selling<br />
assets that have long term value. Capital receipt also<br />
includes market loan and external loans. Capital receipts is to<br />
be added under capital account receipt head i.e. 4000.<br />
B) Expenditure<br />
Payment register shall be maintained basing on payment /<br />
expenditure incurred under<br />
� Revenue Expenditure<br />
� Capital Expenditure<br />
� Revenue Expenditure<br />
Revenue Expenditure is an expenditure other than capital<br />
in nature being matched against the revenue.<br />
� Capital Expenditure<br />
Capital Expenditure is the expenditure incurred by the PRIs<br />
towards creation of capital assets out of the funds earmarked<br />
for it.<br />
5.5 Format – II Consolidated Abstract register<br />
♦ The consolidated abstract registers for receipt or payment are<br />
the registers derived from monthly receipt and payment<br />
accounts. At the end of each month the total receipt and<br />
payment is to be posted to monthly receipt and payment<br />
account. The monthly figure is to be added to progressive total<br />
and figures up to the end of the current month can be worked<br />
out in the consolidated abstract register.<br />
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♦ Budget provision is the figure chalked out by PRIs during<br />
preparation of their own budget.<br />
5.6 Format – III Reconciliation Statement with Bank / Treasury<br />
♦ At the end of each month Panchayat Institutions may reconcile<br />
their figure with bank or treasury, if any discrepancy is found<br />
in between the cash in cash book and cash with bank /<br />
treasury.<br />
5.7 Format – IV Receivable and Payable register<br />
♦ This register is to be filled as per statements prescribed in<br />
format four.<br />
♦ Information to be recorded are<br />
o Amount receivable is any amount to be received in<br />
future towards collection of revenue.<br />
o Amount payable is the amount due to be paid in future<br />
towards any expenditure.<br />
o Filling up this format is a step towards maintaining<br />
accounts on accrual basis.<br />
5.8 Format – V Register of immovable property<br />
♦ This registers give a clear picture on maintenance of records<br />
regarding immovable properties like<br />
a) Roads<br />
b) Lands<br />
c) Others.<br />
a) Roads<br />
Information to be recorded<br />
• Name of the Road / Location<br />
• Starting to ending point<br />
• Total length in Km.<br />
• Average width<br />
• Date of construction<br />
• Date of repair<br />
• Total cost<br />
• Average cost of construction<br />
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) Lands<br />
Information to be recorded<br />
c) Others<br />
• Date of transfer / purchase or acquisition<br />
• From whom transferred / purchase or acquired<br />
• Purpose of transfer / purchase or acquisition<br />
• Reference to agreement<br />
• Area of the land<br />
• Survey no with boundaries<br />
• Assessment or valuation (value of the property)<br />
• Whether boundaries sketch of the land is available<br />
• Building, if acquired with the land<br />
o Brief details of structure<br />
o Plinth area<br />
• Utilization of the land / building<br />
• Amount paid (Rs.)<br />
• No. date and voucher remarks<br />
• This format is used to keep record of immovable<br />
property other than roads and land<br />
• Date of acquisition, purchase, construction or<br />
received or transfer<br />
• No. and date of orders under which the property<br />
was acquired, purchased, constructed / transferred<br />
• Description and location of Assets<br />
• Purpose for which acquired<br />
• Valuation at the beginning of the year<br />
• Revaluation if any, the date and actual amount of<br />
revaluation (as per Rules)<br />
• Depreciation / Appreciation as per rules<br />
• Valuation of at the end of the year<br />
• If disposed date of disposal<br />
• Reasons for disposal with authority<br />
• Amount realized on disposal (in Rupees)<br />
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• Initials of competent authority<br />
• Remarks<br />
5.9 Format – VI Register of movable property<br />
♦ Register of movable property is maintained as per format six.<br />
♦ This highlights on<br />
� Date of acquisition, purchase, receipt and transfer of<br />
movable property.<br />
� No. and date of orders under which the property was<br />
acquired, purchased, constructed / transferred<br />
� Description and situation of property<br />
� Whether the property is used for any purpose<br />
� Valuation at the beginning of the year<br />
� Revaluation if any, the date and actual amount of revaluation<br />
(as per Rules)<br />
� Depreciation as per rules<br />
� Valuation of at the end of the year<br />
� Whether disposed<br />
� Reasons / authority for disposal<br />
� Amount realized on disposal<br />
� Initial of competent authority<br />
� Remarks<br />
5.10 Format – VII Inventory Register<br />
♦ This register is maintained to record the issue of stock and store<br />
items<br />
♦ The format is used to keep record on<br />
� Opening balance of stock (Quantity and Value)<br />
� Voucher No. and date<br />
� From whom received<br />
� Receipts (Quantity and Value)<br />
� Total (Quantity and Value)<br />
� To whom issued and for which purpose<br />
� Issued or sold (Date, Quantity and Value)<br />
� Closing Balance (Quantity and Value)<br />
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� Signature of the Issuing Officer<br />
� Signature of the Receiving Officer<br />
5.11 Format – VIII Demand collection & Balance Register<br />
♦ This register is maintained to assess the tax to be collected and<br />
tax collected against the due<br />
♦ Following information are to be recorded in demand collection<br />
and balance register<br />
� Name of the person from whom tax is to be collected<br />
� Reference serial no. in register of assesses<br />
� Demand for the current finance year<br />
� Arrear demand of previous years<br />
� Permission / Details of amount write off if any<br />
� Total tax amount due<br />
� Total amount collected<br />
Database on Finances of PRIs / ULBs<br />
5.12 Format – 1 (Annexure – 5.9)<br />
♦ Opening Balance of this formats shall include closing balance of<br />
funds available under C.F.C / S.F.C and own sources<br />
♦ Budget allocation is the fund position to be received by PRIs<br />
earmarked for them<br />
♦ Amount received is the actual funds received<br />
♦ Target from own source (tax and non – tax)<br />
♦ Actual received from own source<br />
♦ Target for financial utilization for the current year<br />
♦ Actual financial utilization against the target and percentage of<br />
utilization<br />
♦ Details of the balance fund available i.e. fund parked at bank /<br />
PL account<br />
5.13 Format – 2 (Annexure – 5.10)<br />
♦ This format highlights on target income from own source i.e.<br />
tax revenue and non tax revenue and collection against the<br />
target.<br />
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♦ Tax to be collected from Panchayat tax / property tax (target)<br />
and collection against the target, percentage of collection<br />
♦ Tax to be collected from Irrigation tax from Tube wells / water<br />
tax (target) and collection against the target, percentage of<br />
collection<br />
♦ Tax to be collected from Income from Hats/ Bazars/ Fish<br />
Ponds/ Cattle / Fairs/ Markets/ Slaughter houses (target) and<br />
collection against the target, percentage of collection<br />
5.14 Format – 3 (Annexure – 5.11)<br />
♦ This format highlights the total revenue / income of a PRI and<br />
expenditure incurred against this.<br />
♦ Income shall include own tax revenue, own non tax revenue,<br />
other revenue (bank interest) State Government grant, Central<br />
Government grant.<br />
♦ Expenditure shall be bifurcated<br />
• Expenditure on core services (Drinking water<br />
supply, Rural Sanitation, Street Lightening, Primary<br />
Education, Primary Health care Hospitals, Housing,<br />
Public Transportation and Rural Roads).<br />
• Expenditure on non core service (Administrative<br />
expenses)<br />
5.15 Format – 4 (Annexure – 5.12)<br />
♦ This format highlights on financial progress of all the schemes<br />
♦ This format gives clear picture on receipts from Center’s share<br />
and State’s share of the schemes and expenditure against the<br />
receipts.<br />
♦ Name of the scheme is to be mentioned<br />
♦ Opening Balance carried forward from closing balance of<br />
previous financial year is to be recorded<br />
♦ Receipts from Center’s share and State’s share is to be<br />
recorded<br />
♦ Target of utilization and funds actually utilized along with the<br />
percentage is to be recorded<br />
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♦ Closing balance after the expenditure is to be reflected<br />
5.16 Format – 5 (Annexure – 5.13)<br />
♦ This gives the clear picture of expenditure profile of PRIs<br />
♦ Information to be recorded are<br />
o Expenditure on Salaries & Other Admin. Expenses<br />
o Terminal Benefits to Employees (Retirement, GIS<br />
settlements, death claims etc.)<br />
o Expenditure on Obligatory/ Core Function<br />
o Other Function<br />
o Maintenance of Assets<br />
♦ Total Expenditure is to be bifurcated as follows<br />
o Expenditure on Centrally Sponsored Schemes<br />
o Expenditure on State sponsored Schemes<br />
5.17 Format – 6 (Annexure – 5.14)<br />
♦ This format gives a picture on physical progress of funds<br />
allocated by Central Finance Commission and Sate Finance<br />
Commission<br />
♦ Information to be recorded are<br />
• Name of the scheme (CFC / SFC)<br />
• Name of the work taken under (CFC/SFC)<br />
• Target fixed for completion of the work<br />
• Percentage of completion<br />
• Reason for shortfall if any<br />
5.18 Format – 7 (Annexure – 5.15)<br />
♦ This format gives a picture on physical progress of<br />
programmes / schemes<br />
♦ Information to be recorded are<br />
� Annual target of work to be taken under different<br />
schemes or programmes<br />
� Completion status<br />
� Percentage of completion<br />
� Balance of work if any<br />
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� Reason for shortfall if any<br />
5.19 Format – 8 (Annexure – 5.16)<br />
♦ This format gives a picture on Share of Revenue Transfers to<br />
PRIs / ULBs in State Revenue Expenditure<br />
♦ Information to be recorded<br />
o Revenue Exp. Of State Government, Actual incurred for<br />
previous year<br />
o Devolutions on PRIs<br />
o Percentage of Expenditure of PRIs in comparison to<br />
Expenditure of State Government<br />
o Revenue expenditure to be incurred as per budget<br />
estimate of the current year by the State Government.<br />
o Devolution on PRIs<br />
o Percentage of Expenditure of PRIs in comparison to<br />
Expenditure of State Government<br />
o Revenue expenditure to be incurred as per revised<br />
estimate of current year<br />
o Devolution on PRIs<br />
o Percentage of Expenditure of PRIs in comparison to<br />
Expenditure of State Government<br />
o Actual expenditure incurred by State Government<br />
o Devolution on PRIs<br />
o Percentage of Expenditure of PRIs in comparison to<br />
Expenditure of State Government for the current year<br />
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Chapter – VI<br />
Step by Step entry of vouchers<br />
in PRIASoft<br />
6.1 With increase in fund-flow to the PRIs, it became imperative to put<br />
in place a system which could address to the challenges of maintaining<br />
the daily financial transaction of all the level of PRIs in a transparent<br />
manner.<br />
To begin with, implementation of online entries on Accounts of 3-tier<br />
PRIs and to know the flow of funds under different schemes in shape of<br />
Cash, Bank, Treasury and Advance, Panchatati Raj Department had been<br />
introduced with technical support of local NIC during the year 2002-2003<br />
- 28 -
through a software “PRIASoft” to know the balance of fund available in<br />
each tier of PRI in all the schemes. Scheme-wise monthly availability of<br />
fund at each tier was placed in the public domain. The month ending<br />
analysis of fund flow gave a broad picture of the utilisation of fund under<br />
different schemes/programs during the month. As it was not possible to<br />
capture information on daily financial transaction, this application was<br />
not very much useful from the point of view of accounting and auditing<br />
purpose. However, this experiment gave us the confidence to move to<br />
the next level of automation of PRI accounts.<br />
After lot of brainstorming at the Department level, it was decided to<br />
implement one Accounting Software customised to the requirement of<br />
Panchayati Raj Institutions at the level of Zilla Parishad and Panchayat<br />
Samiti placing the strong manpower and infrastructure.<br />
In the year 2004, Xavier Institute of Management(XIMB),<br />
Bhubaneswar which is a leading Management Institute in the State and<br />
has been declared as Centre of Excellence came up with proposal to<br />
develop an application tailor-made for maintaining the accounts of Zilla<br />
Parishad and Panchayat Samiti. With constant support and feedback<br />
from the functionaries of Panchayat Raj Department, Finance<br />
Department and Auditor General of Orissa the software development<br />
team of XIM made an attempt to devise an accounting software<br />
application for generating computerised cashbook based on double-entry<br />
accounting system. The Software Application which was developed using<br />
Oracle Database (Oracle-9i) as RDBMS was given the acronym of PAMIS<br />
(Panchayat Accounting Management Information System). To begin with<br />
the application was deployed in standalone computer systems in all Zilla<br />
Parishad (Zilla Panchayat) and Panchayat Samitis (Block Panchayat) in<br />
the year 2004-05. From 1 st of July,2007, the PAMIS generated cash book<br />
was made mandatory and declared as the official cashbook of Zilla<br />
Parishad and Panchayat Samiti with executive instruction from<br />
Panchayati Raj Department, Government of Orissa which could capture<br />
each financial transaction and resulted in accurate maintenance of<br />
- 29 -
accounts at DRDA/Block level discontinuing the earlier manual cash<br />
book.<br />
The Principal Accountant General and Finance Department of the<br />
State were consulted while designing formats for maintaining the<br />
accounts using this application. The web version of PAMIS was adopted<br />
in the year 2008 under the Oracle 10g database and the month ending<br />
report of the PAMIS was uploaded in the PRIASoft having citizen<br />
interface. This was done by mapping each scheme head to the<br />
appropriate scheme filled in the PRIASoft.<br />
However, PAMIS application does not recognise the Budget Head of<br />
account under the Model Accounting System for Panchayats, prescribed<br />
by the Comptroller and Auditor General and the Ministry of Panchayati<br />
Raj. , Government of India. By this time, the reports of the 13 th Finance<br />
Commission was made available for public consumption. As mentioned<br />
in the report of the 13 th Finance Commission, the performance grant<br />
was tied up with number of conditions to be fulfilled by the State<br />
Government, one of the conditions was to put in place standardise<br />
Account System for the PRIs.<br />
Other limitations of PAMIS were that it was not extended up to Gram<br />
Panchayat level; also it is single layer application which did not give any<br />
consolidated figures on the accounts of 3-tire PRIs. To overcome these<br />
challenges, PRIASoft-2010 was adopted by the State Government which<br />
has the features to address the challenges faced by the department in<br />
maintaining financial accounts of PRIs.<br />
6.2 Stages of evolution of PRIASoft : Through various stages of<br />
evolution, Department has arrived at this stage bringing the earlier<br />
version of PRIASoft of Fund Management and PAMIS to the current<br />
Model Accounting System for PRIs in PRISoft-2010 on transaction<br />
management. But this has been taken as challenge for us for<br />
implementation in the 3-tier PRIs.<br />
a. Participation and sharing : To begin with, a consultation workshop<br />
was oraganised on 10 th December 2009, which was attended by the<br />
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Principal Accountant General; Examiner, Local Fund Audit; Director,<br />
Treasury; and representative NIC. In this consultative workshop the<br />
following decisions are taken:<br />
• The Technical Team of NIC, New Delhi to study the accounting<br />
system adopted in PAMIS and recommend mapping with the<br />
modified version of PRISoft-2010.<br />
• A trial implementation will be taken up at the Bhubaneswar<br />
Panchayat Samiti.<br />
b. Subsequently, another consultative meeting was organised on 4 th<br />
January 2010 which was also attended by Senior Officers from the<br />
office of Accountant General, State Finance Department, Examiner<br />
Local Fund Audit. In this meeting it was unanimously resolved that<br />
Chartered Accountant Firms empanelled with C & AG India will be<br />
entrusted with the responsibility to upload vouchers in the modified<br />
PRIASoft (PRIASoft-2010) and compile the accounts of the Gram<br />
Panchayats.<br />
c. Another meeting was held, which was attended by the Representative<br />
of Finance Department, NIC, Local Fund Audit and few functionaries of<br />
Panchayati Raj Institutions. In this meeting it was decided to test<br />
check the PRIASoft application is one of the Gram Panchayats under<br />
Bhubaneswar Panchayat Samiti. Also, the following administrative<br />
arrangements were made to fast track implementation of PRIASoft in<br />
the State :<br />
• The District Panchayat Officers were declared as the Nodal<br />
Officer for maintenance and rationalization of Gram<br />
Panchayat Accounts.<br />
• All the Gram Panchayat to keep their cash book updated and<br />
authenticated by the Competent Authority within 7 days.<br />
• The Gram Panchayats Extension Officers at the Panchayat<br />
Samiti level to ensure updation and authentication of the<br />
cash book of all Gram Panchayats.<br />
- 31 -
• All Gram Panchayats to keep their fund only in one bank as<br />
per the earlier instruction of the Panchayati Raj Department<br />
preferably in the nearest service branch of State Bank of<br />
India.<br />
d. A video Conferencing was organised with the Technical Team of NIC<br />
New Delhi on . The Technical Team washeaded by Sri D.C Mishra Sr.<br />
Technical Director NIC. Principal Secretary Panchayati Raj Department<br />
along with other officers attending the video conference and<br />
suggested important suggestions to be incorporated in the software to<br />
make it user friendly.<br />
e. Few inputs were communicated to NIC Team based on the findings<br />
while piloting the PRIASoft Application in the Bhubaneswar Panchayat<br />
Samiti and one Gram Panchayat.<br />
f. Ministry of Panchayati Raj then organised a workshop on model<br />
accounting system and PRIASoft on various issues pertaining to<br />
implementation of the simplified model accounting system. Two of our<br />
officers handling the PRIASoft attended the workshop and given<br />
valuable inputs for further modification of the application.<br />
g. Technical and Accounts Personnel from the Zilla Parishads were<br />
invited to attend the one workshop on PRIASoft on 3 rd June, 2010. A<br />
demonstration of the PRIASoft application was made before the<br />
participant and the very important feedbacks were gathered from the<br />
field functionaries, which was subsequently forwarded to the Technical<br />
Team of the NIC suggesting necessary modification in the software.<br />
h. Subsequently another Workshop was organised on 24 th July 2010,<br />
which was attended by the IT professional of Zilla Parishads and<br />
Panchayat Samitees. The NIC Team from New Delhi also attended the<br />
workshop. In this workshop issues relating to software management,<br />
training of functionaries and software modification were discussed in<br />
detail. The findings of this workshop were also forwarded to the<br />
Ministry of Panchayati Raj.<br />
- 32 -
i. Ministry of Panchayati Raj organised an workshop on 19 th and 20 th<br />
August 2010 which was attended by the Principal Secretary and two<br />
other Technical Persons of the Department.<br />
j. During 15 th 16 th and 17 th September 2010, a workshop on Model<br />
Accounting System and PRIASoft were organised for ZP and the<br />
Panchayat Samiti functionaries specifically Account Professionals and<br />
IT professionals.<br />
6.3 Procedure of entry of vouchers in modified PRIASoft<br />
6.3.1 User Login<br />
The user can login to PRIASoft as a Administrator and a General<br />
user. As a Administrator, he can able to enter Master data and also<br />
vaoching. But as a general user, he can only do transaction entry in the<br />
software.<br />
Selection of Administration/User: Zillaparishad / Block Panchyat<br />
Administration / Village Panchayat Administration are to be done.<br />
- 33 -
6.3.2 Selection of Role<br />
At the present scenario, after login to the district user, it is<br />
necessary to select the role in which you will have to work i.e ZP or BP or<br />
GP.<br />
6.3.3 Master Data Entry.<br />
- 34 -
6.3.4 Financial year is to be set once in a financial year. OB will be<br />
automatically carried forward to next financial year.<br />
6.3.5 Schemes available for operation for G.P / PS/ZP is to be mapped as<br />
per the recruitment of Administration.<br />
- 35 -
6.3.6 Treasury details. Treasury name, Treasury name in local<br />
language, Treasury code (4digit), Treasury location are to be entered.<br />
6.3.6.1 Treasury Mapping: All treasury of the district were entered<br />
at the district level Administrator login. Panchayat Samiti and DRDA have<br />
to map the treasury coming in their jurisdiction as illustrated below.<br />
- 36 -
6.3.6.2 Treasury Account: Adding of Personal Ledger Account<br />
number is to be added in the master data as per the detail illustrated<br />
below.<br />
6.3.6.3 Mapping of Treasury Account Number to scheme:<br />
Mapping the schemes to the Treasury Account number has to be don9e<br />
before any transaction entry.<br />
6.3.7 Bank Details<br />
6.3.7.1 Bank Branch details: All bank branches of the district shall<br />
be entered in the master database as per the following details through<br />
administrative login. DRDA, Block and GPs shall have to map as per their<br />
requirement against these branch branches at their login.<br />
� Bank name<br />
� Branch code<br />
� MICR code<br />
� IFC – RTGS code<br />
� BSR (Basic Statistical Return) code<br />
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6.3.7.2 Mapping of Bank Branch to PRI Unit :The procedure of<br />
mapping of bank branches to PRI units is below.<br />
� Bank name<br />
� Name of PRI<br />
� Bank name to be selected<br />
� Select bank branches<br />
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6.3.7.3 Mapping of Bank Account Number to Schemes :<br />
Software has the provision to map a single bank account number to<br />
multiple schemes and also a single scheme to multiple bank accounts i.e<br />
many to many topology.<br />
6.3.7.4 Cheque Book Detail : PRIASoft software has the<br />
provision to capture the details of each cheque of bank account under<br />
which transaction shall be made. The detail process of capturing cheque<br />
detail is illustrated below.<br />
- 39 -
6.4 Post Office Detail :<br />
6.4.1 Details of the head Post Office: Name of the Post Office and<br />
Type either Head Office or Sub-Office are the mandatory field in the<br />
software which are required for recording transactions through post<br />
office.<br />
6.4.2 Mapping of Post Office Account number to the Scheme: One<br />
to one, one to many and many to many mapping facility are available in<br />
the software.<br />
- 40 -
6.5 Employee Detail: Employee code and employee name are the<br />
mandatory fields. These<br />
6.6 Agency Detail : The master of Agencies involved with the PRI are<br />
to be recorded to capture their day-to-day financial involvement with<br />
PRI.<br />
- 41 -
6.7 Resident Detail : The master data for resident detail is required<br />
to be captured for recording the history of assistance.<br />
6.8 Stock Detail : Each PRI will have some stock for taking up<br />
development works. For such, cement, building material etc. are<br />
required. The details of stock purchase and utilisation can be recorded in<br />
PRIASoft.<br />
- 42 -
6.9 Case Record : Each work executed by the PRI has one unique<br />
case record. This case record will tell the current progress and history of<br />
the work. So before going to record the detail transaction of a work, the<br />
case record details are recorded in PRIAsoft.<br />
6.10 Opening Balance: Opening Balance of each scheme shall be<br />
entered in the software as on 1 st April, 2010. Actual fund available in<br />
Bank pass book as on 1 st April,2010 shall be taken in opening and any<br />
negative balance in the bank pass book should be reconciled<br />
immediately.<br />
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6.10.1 Data Entry Screen of Opening Balance<br />
6.10.1.1 Advance to Agency: Advance can be given either to Agency<br />
or Employee to execute any work. Agency is further categorised as PRI,<br />
Line Department and Others. When any advance is given it will be<br />
booked under the Major Head 8550-Civil Advance and when the agency<br />
receives the fund, it will receive under 8550-Civil Advance as the same<br />
major head appear in both Receipt and Payment side with corresponding<br />
minor and object head.<br />
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6.10.1.2 Advance to Employee(1): Advances given to employees<br />
for any personnel loan can be booked under Major Head 7610-Loans to<br />
Panchayat Employees with corresponding minor head such as 101 House<br />
Building Advance, 102- Motor Car/Cycle Advance, 103-Cycle Advance,<br />
104-Festival Advance.<br />
6.10.1.3 Advance to Employee (2): Advances given to employees<br />
for execution of project/work can be booked under major head 8550-<br />
Civil Advance with corresponding minor head such as 101-Advance to<br />
PRI functionaries.<br />
6.10.1.4 Stock Opening Balance<br />
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6.11 Voucher Entry in PRIASoft<br />
Every organization records its financial transaction in a cash book.<br />
Each financial transaction is called a voucher. There are 4 types of<br />
financial transactions i.e. 1. Receipt, 2. Payment, 3. Contra and 4.<br />
Journal. PRIASoft has also provision to record the financial trasaction<br />
through above 4 types of vouchers.<br />
Receipt Transaction<br />
All type of receipts like Grant-in –aid, Interest received, Refund of<br />
Advance, Sale of Gunny Bags / Cement Bags, Own Income etc. are<br />
captured under this type of transaction.<br />
Payment Transaction<br />
All type of payment / expenditure like payment to Executants/<br />
Agencies/ Employees, Interest Paid, Advance paid, Royality/ Security<br />
paid, salary paid etc. are captured under this type of transaction.<br />
Contra Transaction<br />
Any transaction between cash to bank or bank to cash or bank to<br />
bank within a cash book / scheme without changing the total closing<br />
balance is classified as contra transaction.<br />
Journal Transaction<br />
Any transaction without involvement of cash or bank is classified as<br />
Journal Transaction. Any rectification i.e. wrong entry, advance<br />
adjustment, issue of stock etc. are to be handled through Journal<br />
Voucher.<br />
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Each transaction has 6 components in PRIASoft. They are Add, Modify,<br />
View, Delete, Freeze and Unfreeze.<br />
6.11.1 Receipt Transaction : There are 5 types of Receipt<br />
transactions. They are Direct, Transfer, Advance Receipt, Refund of<br />
Advance and Cancellation of Cheque.<br />
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6.11.1.1 Receipt – Direct : Receipt in shape of cash, cheque, bank<br />
draft are recorded in Direct Receipt.<br />
6.11.1.2 Receipt – Transfer : Receipt of funds through transfer from<br />
State to ZP, ZP to PS and PS to GP (within the PRI) is recorded in<br />
Transfer Receipt. A good feature in PRIASoft is that a Payment Transfer<br />
of ZP to PS or GP will automatically make Receipt Voucher in PS or GP<br />
respectively. Receipt of this can automatically be intimated to the higher<br />
tier by way of SMS or e-mail.<br />
Step 1<br />
- 48 -
Step 2<br />
6.11.1.3 Receipt – Advance Receipt : Receipt of funds from outside<br />
the PRI for execution of their work can be recorded through Advance<br />
Receipt.<br />
6.11.1.4 Receipt – Refund of Advance : If advance have already<br />
been given to a Line Department, Employee or Agency, after execution<br />
of the work by them, they refund the balance amount. This recorded in<br />
refund of advance.<br />
Step 1<br />
- 49 -
Step 2<br />
Step 3<br />
6.11.1.5 Receipt – Cancellation of Cheque : If amount already paid<br />
through cheque and cancelled for any reason can be accounted for.<br />
Step 1<br />
- 50 -
Step 2<br />
Step 3<br />
6.11.2 Payment Transaction : There 5 types of Payment<br />
Transactions. They are<br />
- 51 -
6.11.2.1 Payment – Expenditure: All type of expenditure with or<br />
without deduction, adjustment, kind adjustment etc. are recorded<br />
through this transaction.<br />
Expenditure 1<br />
Expenditure 2<br />
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6.11.2.2 Payment – Transfer : Transfer of funds from higher tier to<br />
lower tier i.e. ZP to PS or GP, PS to GP.<br />
6.11.2.3 Payment Advances : Payment of advance to Line<br />
Department, Agency or Employee are recorded in this type of trasaction.<br />
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6.11.2.4 Payment - Receipt Cancellation :<br />
Previously received amount through cheque can be cancelled by this<br />
trasaction.<br />
6.11.3 Contra : Transaction involving both cash and bank are<br />
recroded through contra voucher. E.g. Withdrawal money from Bank to<br />
Cash or deposit of money in bank or transfer of money from one bank<br />
account to another bank account in a scheme is called contra. Here the<br />
balance of the scheme does not chage.<br />
- 54 -
6.11.4 Journal : A journal voucher is created where there is no<br />
bank or cash transaction but this type of voucher helps the financial<br />
transaction to adjust the outstanding advances, rectification of wrong<br />
entries, adjustment work bills and provisioning expenditure of coming<br />
year in the current year. There are 5 types of journa vouchers in<br />
PRIASoft. They are Receipt Rectification, Expenditure Rectification,<br />
Advance Rectification, Advance Adjustment and Deduction.<br />
6.11.4.1 Journal – Receipt Rectification : Wrong booking of receipt<br />
can be corrected in later days.<br />
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6.11.4.2 Journal-Expenditure Rectification : Wrong entry of<br />
expenditure can be rectified in later days. E.g. if you have already<br />
booked “expenditure on material” instead of “expenditure on unskilled<br />
wage”, in later days it can be rectified without tearing the cash book of<br />
the precious date.<br />
6.11.4.3 Journal – Advance Rectification : Wrong book of advance<br />
can be rectified.<br />
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6.11.4.4 Journal – Advance Adjustment : Outstanding advance can<br />
be adjusted against the bill by booking the advance as expenditure.<br />
6.11.4.5 Journal – Deduction : The deduction of Royalty, VAT etc.<br />
can be recorded in a journal voucher where there is no payment.<br />
The following reports are available in PRIASoft Portal for day to day<br />
monitoring of Accounting of PRIs:<br />
- 57 -
Reports available in PRIASoft<br />
1. Day Book<br />
This module facilitates the user to view the Day Book Report. Day<br />
Book option is available in the Report menu under Report >> Day<br />
Book. For accessing this option the user must be logged in to the<br />
application as PRI Administrator or PRI User. The PRI Administrator<br />
can be assigned the role of Zilla Panchayat Administrator, Block<br />
Panchayat Administrator or Village Panchayat Administrator. Similarly,<br />
the PRI User can be assigned the role of Zilla Panchayat User, Block<br />
Panchayat User or Village Panchayat User.<br />
2. Monthly Cash Book Report<br />
This module facilitates the user to view the MonthlyCash Book<br />
Report. MonthlyDay Book option is available in the Report menu under<br />
Report >> Monthly Cash Book. For accessing this option the user<br />
must be logged in to the application as PRI Administrator or PRI<br />
User. The PRI Administrator can be assigned the role of Zilla Panchayat<br />
Administrator, Block Panchayat Administrator or Village Panchayat<br />
Administrator. Similarly, the PRI User can be assigned the role of Zilla<br />
Panchayat User, Block Panchayat User or Village Panchayat User.<br />
3. Scheme-Wise Cash Book Report<br />
This module facilitates the user to view the Scheme-WiseCash<br />
Book Report. Scheme-WiseDay Book option is available in the Report<br />
menu under Report >> Scheme-Wise Cash Book. For accessing this<br />
option the user must be logged in to the application as PRI<br />
Administrator or PRI User. The PRI Administrator can be assigned the<br />
role of Zilla Panchayat Administrator, Block Panchayat Administrator or<br />
Village Panchayat Administrator. Similarly, the PRI User can be<br />
assigned the role of Zilla Panchayat User, Block Panchayat User or<br />
Village Panchayat User.<br />
- 58 -
4. Ledger Book Report<br />
This module facilitates the user to view the LedgerBook Report.<br />
LedgerBook option is available in the Report menu under Report >><br />
Ledger Book. For accessing this option the user must be logged in to<br />
the application as PRI Administrator or PRI User. The PRI<br />
Administrator can be assigned the role of Zilla Panchayat Administrator,<br />
Block Panchayat Administrator or Village Panchayat Administrator.<br />
Similarly, the PRI User can be assigned the role of Zilla Panchayat User,<br />
Block Panchayat User or Village Panchayat User.<br />
5. Scheme-Wise Journal Book Report<br />
This module facilitates the user to view the Scheme-WiseJournal<br />
Book Report. Scheme-WiseJournal Book option is available in the Report<br />
menu under Report >> Scheme-Wise Journal Book. For accessing<br />
this option the user must be logged in to the application as PRI<br />
Administrator or PRI User. The PRI Administrator can be assigned the<br />
role of Zilla Panchayat Administrator, Block Panchayat Administrator or<br />
Village Panchayat Administrator. Similarly, the PRI User can be<br />
assigned the role of Zilla Panchayat User, Block Panchayat User or<br />
Village Panchayat User.<br />
6. Scheme-wise Cheques Receipt Register<br />
This module facilitates the user to view the Scheme-Wise<br />
Cheques Receipt Register Report. Scheme-Wise Cheques Receipt<br />
Register option is available in the Report menu under Report >><br />
Scheme-Wise Cheques Receipt Register. For accessing this option the<br />
user must be logged in to the application as PRI Administrator or<br />
PRI User. The PRI Administrator can be assigned the role of Zilla<br />
Panchayat Administrator, Block Panchayat Administrator or<br />
Village Panchayat Administrator. Similarly, the PRI User can be<br />
assigned the role of Zilla Panchayat User, Block Panchayat User<br />
or Village Panchayat User.<br />
- 59 -
7. Scheme-Wise Cheques Issue Register Report<br />
This module facilitates the user to view the Scheme-Wise Cheques<br />
Issue Register Report. Scheme-Wise Cheques Issue Register option is available<br />
in the Report menu under Report >> Scheme-Wise Cheques Issue<br />
Register. For accessing this option the user must be logged in to the<br />
application as PRI Administrator or PRI User. The PRI Administrator<br />
can be assigned the role of Zilla Panchayat Administrator, Block<br />
Panchayat Administrator or Village Panchayat Administrator. Similarly,<br />
the PRI User can be assigned the role of Zilla Panchayat User, Block<br />
Panchayat User or Village Panchayat User.<br />
8. Register of Advances Report<br />
This module facilitates the user to view the Register of Advances<br />
Report. Register of Advances option is available in the Report menu<br />
under Report >> Register of Advances. For accessing this option the<br />
user must be logged in to the application as PRI Administrator or PRI<br />
User. The PRI Administrator can be assigned the role of Zilla Panchayat<br />
Administrator, Block Panchayat Administrator or Village Panchayat<br />
Administrator. Similarly, the PRI User can be assigned the role of Zilla<br />
Panchayat User, Block Panchayat User or Village Panchayat User.<br />
9. Register of Receivable and Payable<br />
This module facilitates the user to view the Register of Receivable and<br />
Payable. Register of Receivable and Payable option is available in the<br />
Report menu under Report >> Register of Receivable and Payable.<br />
For accessing this option the user must be logged in to the application as<br />
PRI Administrator or PRI User. The PRI Administrator can be<br />
assigned the role of Zilla Panchayat Administrator, Block Panchayat<br />
Administrator or Village Panchayat Administrator. Similarly, the PRI<br />
User can be assigned the role of Zilla Panchayat User, Block Panchayat<br />
User or Village Panchayat User.<br />
- 60 -
10. Annual Receipts and Payments Accounts<br />
This module facilitates the user to view the Annual Receipts and<br />
Payments Accounts Report. Annual Receipts and Payments Accounts<br />
option is available in the Report menu under Report >> Annual<br />
Receipts and Payments Accounts. For accessing this option the user<br />
must be logged in to the application as PRI Administrator or PRI<br />
User. The PRI Administrator can be assigned the role of Zilla Panchayat<br />
Administrator, Block Panchayat Administrator or Village Panchayat<br />
Administrator. Similarly, the PRI User can be assigned the role of Zilla<br />
Panchayat User, Block Panchayat User or Village Panchayat User.<br />
11. Consolidated abstract register Report<br />
This module facilitates the user to view the Consolidated abstract<br />
registerReport. Consolidated abstract registeroption is available in the<br />
Report menu under Report >> Consolidated abstract register. For<br />
accessing this option the user must be logged in to the application as<br />
PRI Administrator or PRI User. The PRI Administrator can be<br />
assigned the role of Zilla Panchayat Administrator, Block Panchayat<br />
Administrator or Village Panchayat Administrator. Similarly, the PRI<br />
User can be assigned the role of Zilla Panchayat User, Block Panchayat<br />
User or Village Panchayat User.<br />
12. Monthly Reconciliation Statement Report<br />
This module facilitates the user to view the Monthly Reconciliation<br />
StatementReport. Monthly Reconciliation Statementoption is available in<br />
the Report menu under Report >> Monthly Reconciliation<br />
Statement. For accessing this option the user must be logged in to the<br />
application as PRI Administrator or PRI User. The PRI Administrator<br />
can be assigned the role of Zilla Panchayat Administrator, Block<br />
Panchayat Administrator or Village Panchayat Administrator. Similarly,<br />
- 61 -
the PRI User can be assigned the role of Zilla Panchayat User, Block<br />
Panchayat User or Village Panchayat User.<br />
13. Stock register Report<br />
This module facilitates the user to view the Stockregister Report.<br />
Stockregister option is available in the Report menu under Report >><br />
Stock register. For accessing this option the user must be logged in to<br />
the application as PRI Administrator or PRI User. The PRI<br />
Administrator can be assigned the role of Zilla Panchayat Administrator,<br />
Block Panchayat Administrator or Village Panchayat Administrator.<br />
Similarly, the PRI User can be assigned the role of Zilla Panchayat User,<br />
Block Panchayat User or Village Panchayat User.<br />
14. Closing Balance Report<br />
This module facilitates the user to view the Closing Balance Report.<br />
Closing Balance Report option is available in the Report menu under<br />
Report >> Closing Balance Report. For accessing this option the user<br />
must be logged in to the application as PRI Administrator or PRI<br />
User. The PRI Administrator can be assigned the role of Zilla Panchayat<br />
Administrator, Block Panchayat Administrator or Village Panchayat<br />
Administrator. Similarly, the PRI User can be assigned the role of Zilla<br />
Panchayat User, Block Panchayat User or Village Panchayat User.<br />
15. Head of Accounts Report<br />
This module facilitates the user to view the Head of AccountsReport.<br />
Head of Accountsoption is available in the Report menu under Report<br />
>> Head of Accounts. For accessing this option the user must be<br />
logged in to the application as PRI Administrator or PRI User. The<br />
PRI Administrator can be assigned the role of Zilla Panchayat<br />
Administrator, Block Panchayat Administrator or Village Panchayat<br />
Administrator. Similarly, the PRI User can be assigned the role of Zilla<br />
Panchayat User, Block Panchayat User or Village Panchayat User.<br />
- 62 -
Opening balance<br />
i) Cash in hand<br />
ii) Balance in bank<br />
iii) Balance in Treasury<br />
iv) Investments<br />
HEADS OF ACCOUNT<br />
FORMAT-I<br />
Cash Book of Receipt & Expenditure<br />
(See Rule 100,108,133(1), 133(3), 138,206(e), 206(j), 234,236(b))<br />
Annexure – 5.1<br />
RECEIPTS PAYMENTS<br />
Budget<br />
estimates<br />
(Rs.)<br />
Amount<br />
Actuals<br />
(Rs.)<br />
HEADS OF ACCOUNT<br />
PART I – PANCHAYAT FUND PART I – PANCHAYAT FUND<br />
Revenue Account – Receipts<br />
Tax Receipts<br />
Revenue Account – Expenditure<br />
0028 Taxes on Profession,<br />
2049 Interest Payments<br />
101<br />
Trades etc.<br />
Profession Tax 101 Interest on Provident Fund<br />
102 Trade Tax 102 Interest on Insurance and Pension<br />
Fund<br />
103 Trade Licence Fees 103 Interest<br />
Accounts<br />
on Other Deposits and<br />
901 Share of net proceeds<br />
assigned<br />
2059 Maintenance of Community Assets<br />
0029 Land Revenue 101 Maintenance & Repairs<br />
101 Land revenue 40 Work Charged Establishment<br />
63<br />
Plan<br />
Budget<br />
estimates<br />
(Rs.)<br />
Nonplan<br />
Total<br />
Plan<br />
Amount<br />
Actuals<br />
(Rs.)<br />
Nonplan<br />
Total
102 Surcharge on Land<br />
Revenue Tax<br />
41<br />
Expenditure<br />
Other Maintenance Expenditure<br />
103 Taxes on Plantation 102 Furnishing<br />
901 Share of net proceeds<br />
assigned<br />
103 Lease Charges<br />
0030 Stamps and Registration<br />
Fees<br />
104 Machinery & Equipments<br />
101 Duty on Transfer by Sale 2071 Pensions<br />
Benefits<br />
& Other Retirement<br />
0035 Taxes on Property other<br />
than Agriculture Land<br />
101 Superannuation<br />
Allowance<br />
& Retirement<br />
101 Property Tax on<br />
102 Commuted value of Pension<br />
102<br />
Residential Building<br />
Property Tax on Non-<br />
Residential Building<br />
105 Leave Encashment Benefit<br />
901 Share of net proceeds<br />
assigned to Panchayats<br />
106 Other Pensionary benefit<br />
0041 Taxes on Vechicles 2202 Education<br />
101 Taxes on Cycle/Cart and<br />
other receipts from Non-<br />
Motor vehicles Act<br />
101 Primary Education<br />
901 Share of net proceeds<br />
assigned to Panchayats<br />
18 Mid-day Meal Scheme<br />
0042 Taxes on Goods and<br />
Passengers<br />
19 Sarva Siksha Abhiyan<br />
101 Toll Tax 102 Secondary Education<br />
40 Road. Culvert Bridge 103 Adult Education<br />
41 Ferry 104 Non-formal Education<br />
42 Water Ways 2203 Technical Training and Vocational<br />
Education<br />
43 Others 101 Assistance to Universities/Colleges<br />
for Technical Training<br />
64
102 Taxes on entry of Goods<br />
into Local Area<br />
102 Technical Schools<br />
103 Taxes on Passengers /<br />
Pilgrims<br />
103 Polytechnic Colleges<br />
901 Share of net proceeds<br />
assigned to Panchayats<br />
104 Vocational Education<br />
0044 Service Tax 2205 Art, Culture and Libraries<br />
101 Service Tax 101 Promotion of Art & Culture<br />
901 Share of net proceeds<br />
assigned to Panchayats<br />
102 Public Libraries<br />
0045 Taxes on Duties and<br />
Commodities<br />
101 Entertainment Tax 103 Public Exhibition<br />
102 Advertisement Tax 104 Sports & Youth Services<br />
103 Receipts under Education<br />
Cess<br />
2206 Market and Fairs<br />
104 Receipts under other Acts 101 Market<br />
105 Forest Development Tax<br />
102 Fairs<br />
901 Share of net proceeds<br />
assigned to Panchayats<br />
2210 Health and Family Welfare<br />
101 Primary Health Centers<br />
15 NRHM<br />
102 Community Health Centers<br />
15 NRHM<br />
103 Hospitals & Dispencaries<br />
15 NRHM<br />
104 Health Sub-Centers<br />
15 NRHM<br />
105 Other System of Medicine<br />
106 Family welfare Services<br />
Non – Tax Receipts<br />
2211 Women and Child Welfare<br />
101 Women Development Programme<br />
65
0049 Interest Receipt 15 NRHM<br />
101 Interest on Bank Deposit 102 Child Development Programme<br />
102 Interest on Loans and<br />
15 NRHM<br />
800<br />
Advances<br />
Other Receipts 2215 Water Supply and Sanitation<br />
0059 Maintenance<br />
Community Assests<br />
of<br />
101 Maintenance of Water Supply Line<br />
101 Rent from Building 102 Maintenance and Repair of Tubewells<br />
102 Recovery of percentage<br />
103 Sewerage and Sanitation<br />
charges<br />
103 Hire Charges of<br />
17 Total Sanitation Campaign<br />
Machineries<br />
Equipments<br />
and<br />
0071 Contribution &<br />
2216 Rural Housing<br />
Recoveries<br />
Pension and<br />
towards<br />
other<br />
101 House site for Landless<br />
101<br />
Retirement Benefits<br />
Pension Contribution 14 Indira Awas Yojana (IAY)<br />
102 Leave and Pension<br />
102 Construction of Houses<br />
Contribution<br />
separately<br />
not levied<br />
0202 Education 14 Indira Awas Yojana (IAY)<br />
101 Primary Education<br />
103 Maintenance & Repairs of Houses<br />
102 Secondary Education<br />
103 Adult Education<br />
104 Non-formal Education 2225 Welfare of Scheduled Castes, Scheduled<br />
Tribes and other Weaker Section<br />
0206 Market & Fairs 101 Welfare of Scheduled Caste<br />
101 Receipts from Market / Hut 40 Scholarship to Student for Primary<br />
Education<br />
102 Receipts from fair<br />
41 Scholarship to Student for Secondary<br />
Education<br />
42 Scholarship to Student for Technical<br />
Education<br />
66
0210 Health & Family Welfare 43 Maintenance of SC hostels<br />
101 Receipts / Contribution<br />
102 Welfare of Scheduled Tribes<br />
from Patients and Others<br />
0215 Water Supply &<br />
40 Scholarship to Student for Primary<br />
Sanitation<br />
Education<br />
101 Receipts from Water<br />
41 Scholarship to Student for Secondary<br />
Supply Schemes<br />
Education<br />
102 Fees, Fines etc 42 Scholarship to Student for Technical<br />
Education<br />
103 Sewerage<br />
services<br />
& Sanitation<br />
43 Maintenance of ST hostels<br />
0216 Rural Housing 103 Welfare of other weaker sections<br />
800 Other Receipts 40 Scholarship to Student for Primary<br />
Education<br />
0403 Animal Husbandry,<br />
41 Scholarship to Student for Secondary<br />
Diarying, Poultry<br />
Fuel and Fodder<br />
and<br />
Education<br />
101 Receipts from Cattle and<br />
42 Scholarship to Student for Technical<br />
Buffalo Development<br />
Education<br />
102 Receipts from Piggery 43 Maintenance<br />
Hostels<br />
of Weaker Sections’<br />
103 Receipts form Poultry<br />
2235 Social Security & Welfare<br />
104<br />
Development<br />
Receipts from Fodder and<br />
Feed Development<br />
101 Social Welfare<br />
105 Receipts from other<br />
102 Welfare of Handicapped<br />
Livestock Development<br />
106 Receipts from Milky<br />
103 Welfare of Mentally Retarded<br />
0405<br />
Supply Scheme<br />
Fisheries 104 Assistance to Voluntary Organizations<br />
101 Sale of Fish, Fish Seeds etc 105 Deposit linked Insurance Scheme<br />
102 Auction of Fishing Rights 2402 Soil and Water Conservation<br />
103 Licence Fees, Fines etc 101 Land Improvement<br />
67
104 Services and Service Fees 102 Land Reforms<br />
0406 Forestry 103 Land Consolidation<br />
101 Social forestry 104 Soil and Water Conservation<br />
40 Sale of Timber & other<br />
2403 Animal Husbandry, Dairying,<br />
Forest Produce<br />
Polutry and Fuel and Fodder<br />
42 Receipts<br />
Plantation<br />
from Forest<br />
101 Cattle and Buffalo Development<br />
43 Receipts from Firewood<br />
102 Piggery Development<br />
102<br />
Plantation<br />
Farm Forestry 103 Poultry Development<br />
40 Sale of Timber & Other<br />
Forest Produce<br />
104 Fuel and Fodder Development<br />
42 Receipts<br />
Plantation<br />
from Forest<br />
105 Insurance of Livestock and Poultry<br />
43 Receipts from Firewood<br />
106 Dairy Development Projects /<br />
Plantation<br />
Schemes<br />
103 Fees 107 Extension & Training<br />
0435 Agriculture including<br />
2405 Fisheries<br />
101<br />
Agriculture Extension<br />
Crop Husbandry 101 Processing,<br />
Marketing<br />
Preservation and<br />
40 Sale of Seeds 102 Fishery Cooperative<br />
41 Receipts from Agriculture<br />
Farm<br />
103 Extension & Training<br />
42 Sale of Manure and<br />
104 Development Schemes<br />
43<br />
Fertilizers<br />
Receipts from Commercial<br />
Crop<br />
2406 Forestry<br />
102 Lease charges for Storage<br />
101 Social Forestry<br />
and Warehousing of<br />
0515<br />
Agricultural Product<br />
Panchayati<br />
Programmes<br />
Raj<br />
40 Economic Plantation<br />
68
101 District Panchayat 42 Forest Conservation and Development<br />
40 Licence fee 102 Farm Forestry<br />
41 Fees for use of Quarry 40 Economic Plantation<br />
42 Rent for use of Land 42 Forest Conservation and Development<br />
43 Receipts from Community<br />
Development Project<br />
103 Zoological Parks<br />
44 Other Rates & Fees except<br />
104 Public Garden<br />
Tax Receipts<br />
45 Registration Charges<br />
(Other than those not<br />
covered under respective<br />
functional major heads)<br />
105 Minor Forest Produce<br />
46 Other Service Fees 2408 Public Distribution System<br />
47 Other Fines 101 Procurement &Supply<br />
102 Panchayat Samiti 102 Assistance to co-operatives<br />
40 Licence Fee 103 Storage & Waterhousing<br />
41 Fees for use of quarry 26 Maintenance of Waterhouses<br />
42 Rent for use of Land 2435 Agriculture including Agriculture<br />
Extension<br />
43 Receipts for Community<br />
Development Project<br />
101 Crop Husbandry<br />
44 Other Rates & Fees except<br />
40 Extension of Farmers Training<br />
Tax Receipts<br />
45 Registration charges (other<br />
than those not covered<br />
under respective functional<br />
major heads)<br />
41 Crop insurance<br />
46 Other Service Fees 42 Scheme for small marginal farmers<br />
and agricultural labourers<br />
47 Other Fines 43 Horticulture and vegetable crops<br />
44 Assistance to farmer cooperation<br />
103 Gram Panchayat<br />
102 Watershed Development Programmes<br />
40 Licence Fee 2501 Poverty Alleviation Programme<br />
69
101 Central Schemes<br />
42 Rent for use of Land 11 NREGS<br />
43 Receipts from Community<br />
102 Stat Schemes<br />
Development Project<br />
45 Registration charges (other<br />
than those not covered<br />
under respective functional<br />
major heads)<br />
103 Panchayat Samity Schemes<br />
46 Other Service Fees 104 Gram Panchayat Schemes<br />
47 Other Fines 2515 Panchayati Raj Programmes<br />
0702 Minor Irrigation 101 District Panchayat Programmes<br />
101 Receipts from Water<br />
102 Panchayat Samiti Programmes<br />
Tanks/Ponds<br />
102 Receipts from tube Wells 103 Gram Panchayat Programmes<br />
0801 Rural Electrification 2702 Minor Irrigation<br />
101 Sale of Power 101 Minor Irrigation Projects<br />
0810 Non-Conventional Source<br />
102 Water Management<br />
of Energy<br />
101 Sale of Bio-Energy<br />
102 Sale of Solar energy 2801 Rural Electrification<br />
103 Sale of wind Energy 101 Purchase of power<br />
0851 Village and Small scale<br />
102 Transmission and Distribution<br />
Industries<br />
101 Handloom Industries 103 Maintenance of Street Light<br />
102 Handicraft Industries 2810 Non-Conventional Sources of<br />
Energy<br />
103 Khadi & Village Industries 101 Maintenance of bio-gas plants<br />
104 Sericulture Industries 102 Maintenance of Solar Energy Centre<br />
105 Powerloom Industries 103 Maintenance of Wind Energy Centre<br />
106 Food Processing Industries 2851 Village and Small Scale Industries<br />
107 Other Village Industries 101 Handloom Industries<br />
Grant-in-aid 102 Handicraft Industries<br />
1601 Grant-in-aid 103 Khadi & Village Industries<br />
70
101 Grants from Central<br />
104 Sericulture Industries<br />
11<br />
Government<br />
NREGS 105 Powerloom Industries<br />
12 Sampoorna Gramina<br />
106 Food Processing Industries<br />
Rozgar Yojana (SGRY)<br />
13 Swaranjayanti Gram<br />
107 Other Village Industries<br />
14<br />
Swarozgar Yojana (SGSY)<br />
Indira Awas Yojana (IAY) 3054 Transportation<br />
15 National Rural health<br />
101 Roads<br />
16<br />
Mission (NRHM)<br />
Accelerated Rural Water<br />
102 Culverts<br />
Supply<br />
(ARWSP)<br />
Programme<br />
17 Total Sanitation Campaign 103 Bridges<br />
18 Mid Day Meal Scheme 104 Ferries<br />
19 Sarva Shiksha Abhiyan 105 Waterways<br />
20 Pradhan Mantri Gram<br />
106 Other means of Transportation<br />
Sadak Yojana<br />
21 Integrated Watershed<br />
Management Programme<br />
22 Integrated Child<br />
Development Services<br />
102 Grants from State<br />
Government<br />
103 Grants from other<br />
institution<br />
Total Revenue Receipts Total Revenue Expenditure<br />
Capital Account - Receipts Capital Account - Expenditure<br />
4000 Capital Receipts 4202 Capital Outlay on Education<br />
800 Other Receipts 101 Construction of Primary Schools<br />
102 Construction of Secondary Schools<br />
103 Construction of Centre for Adult &<br />
Non-formal Education<br />
71
4205 Capital Outlay on Art, Culture and<br />
Libraries<br />
101 Construction of Public Libraries<br />
102 Construction of Sports Stadium<br />
103 Construction of Training Centre for<br />
Art & Culture<br />
4206 Capital Outlay on Market and fairs<br />
101 Construction of permanent structure<br />
for Market<br />
102 Construction of permanent structure<br />
for fairs<br />
4210 Capital Outlay on Health and<br />
Family Welfare<br />
101 Primary Health Centres<br />
102 Community Health Centres<br />
103 Hospitals & Dispensaries<br />
104 Health Sub-Centres<br />
105 Other system of Medicine<br />
4215 Capital Outlay on Water Supply<br />
and Sanitation<br />
101 Laying of Water Supply Line<br />
16 ARWSP<br />
102 Drilling of Tubewell<br />
16 ARWSP<br />
103 Sewerage and Sanitation<br />
17 Total Sanitation Campaign<br />
4216 Capital Outlay on Rural Housing<br />
101 Purchase of Land<br />
14 IAY<br />
102 Construction of Houses<br />
14 IAY<br />
4235 Capital Outlay on Social Security &<br />
72
Welfare<br />
102 Construction of training centre for<br />
welfare of Handicapped<br />
103 Construction of Anganwadi Centres<br />
4402 Capital Outlay on Soil & Water<br />
Conservation<br />
101 Land Improvement<br />
102 Land Reforms<br />
103 Land Consolidation<br />
104 Soil & Water Conservation<br />
4405 Capital Outlay on Fisheries<br />
104 Construction of Fisheries/Ponds<br />
4406 Capital Outlay on Forestry<br />
103 Development of Zoological Park<br />
104 Development of Public Garden<br />
4408 Capital Outlay on Public<br />
Distribution System<br />
103 Construction of Godowns &<br />
Warehouse<br />
4435 Capital Outlay on Agriculture<br />
including Agriculture Extension<br />
101 Construction of Training Centre<br />
4515 Capital Outlay on Panchayati Raj<br />
Programme<br />
101 District Panchayat Programme<br />
102 Panchayat Samiti Programme<br />
103 Gram Panchayat Programme<br />
4702 Capital Outlay on Minor Irrigation<br />
101 Construction of Works of Minor<br />
Irrigation Projects<br />
102 Construction Works on Water<br />
Management<br />
73
103 Construction Works Watershed<br />
Development<br />
4801 Capital Outlay on Rural<br />
Electrification<br />
102 Capital outlay on Construction of Sub-<br />
Station<br />
103 Installation of Street Lights<br />
4810 Capital Outlay on Non-<br />
Conventional Sources of Energy<br />
101 Construction of Bio-Gas Plants<br />
102 Construction of Solar Energy Centre<br />
103 Construction of Wind Energy Centre<br />
4851 Capital Outlay on Village and Small<br />
Scale Industries<br />
101 Handloom Industries<br />
102 Handicraft Industries<br />
103 Khadi & Village Industries<br />
104 Sericulture Industries<br />
105 Powerloom Industries<br />
106 Food Processing Industries<br />
107 Other Village Industries<br />
2054 Capital Outlay on Transportation<br />
101 Construction of Village/District Roads<br />
20 PMGSY<br />
102 Construction of Culverts<br />
20 PMGSY<br />
103 Acquisition of Land for Construction<br />
of Roads/Bridges<br />
20 PMGSY<br />
104 Construction of Ferry Ghats/Ferries<br />
Total Part I Total Part I<br />
74
Part II Part II<br />
RECEIPTS PAYMENTS<br />
HEADS OF ACCOUNT Budget<br />
estimates<br />
(Rs.)<br />
Amount<br />
(Rs.)<br />
75<br />
HEADS OF ACCOUNT Budget<br />
estimates<br />
PART II– PROVIDENT FUND ETC PART II– PROVIDENT FUND ETC<br />
Loan Section<br />
7610 Loans to Panchayat Employees 7610<br />
Loan Section<br />
Loans to Panchayat Employees<br />
101 House Building Advance 101 House Building Advance<br />
102 Motor Car / Motor Cycle<br />
102 Motor Car / Motor Cycle Advance<br />
103<br />
Advance<br />
Cycle Advance 103 Cycle Advance<br />
104 Festival Advance 104 Festival Advance<br />
Pension & Provident Fund Section Pension & Provident Fund Section<br />
8009 Provident Fund 8009 Provident Fund<br />
101 Panchayat Employees General<br />
101 Panchayat Employees General<br />
Provident Fund<br />
Provident Fund<br />
102 Panchayat Employees<br />
102 Panchayat Employees Contributory<br />
Contributory Provident Fund<br />
Provident Fund<br />
Insurance & Pension Fund Section Insurance & Pension Fund Section<br />
8011 Insurance & Pension Fund 8011 Insurance & Pension Fund<br />
101 Panchayat Employees Group<br />
101 Panchayat Employees Group<br />
Insurance Scheme<br />
Insurance Scheme<br />
Deposit & Advances Section Deposit & Advances Section<br />
8443 Civil Deposit 8443 Civil Deposit<br />
101 Earnest Money Deposit 101 Earnest Money Deposit<br />
102 Security Deposit 102 Security Deposit<br />
103 Panchayat Deposit 103 Panchayat Deposit<br />
Civil Advances Section Civil Advances Section<br />
8550 Civil Advances 8550 Civil Advances<br />
101 Advances to PRI functionaries for 101 Advances to PRI functionaries for<br />
(Rs.)<br />
Amount<br />
(Rs.)
Works & Supplies Works & Supplies<br />
102 Advances to agencies for Works<br />
102 Advances to agencies for Works &<br />
& Supplies<br />
Supplies<br />
Suspense Account Suspense Account<br />
8658 Suspense Account 8658 Suspense Account<br />
101 Tax deduction at source suspense 101 Tax deduction at source suspense<br />
40 Income Tax 40 Income Tax<br />
41 Sale Tax 41 Sale Tax<br />
42 Profession Tax 42 Profession Tax<br />
102 Unclassified Suspense 102 Unclassified Suspense<br />
103 Treasury Suspense 103 Treasury Suspense<br />
Total Part II Total Part II<br />
Closing Balance<br />
Cash in Hand<br />
Cash at Bank<br />
Cash in Treasury<br />
Investments<br />
GRAND TOTAL GRAND TOTAL<br />
76
FORMAT-II (Annexure – 5.2)<br />
(See Rule 100 (2),120,234, 236(b))<br />
Consolidated Abstract Register<br />
Consolidated abstract Register of ………………………Gram Panchayat for the financial year :<br />
Sl.<br />
No.<br />
Head of<br />
Account<br />
Budget<br />
provision April<br />
May<br />
June<br />
July<br />
Actual of the Current Year<br />
August<br />
77<br />
Septembe<br />
r<br />
October<br />
Novembe<br />
r<br />
December<br />
January<br />
February<br />
(In Rupees)<br />
March<br />
March<br />
Suppleme<br />
ntary<br />
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17<br />
P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP<br />
Total
FORMAT-III (Annexure – 5.3)<br />
Reconciliation Register<br />
(See Rule 119(2),134|(a), 234,236(b))<br />
Reconciliation Statement for the month of …………………of financial year:…………………<br />
Balance as per Cash Book<br />
A. Add<br />
i) Cheques/Cash credited directly into the Bank/Treasury but not taken<br />
into the Cash Book<br />
ii) Details of Cheque etc. issued by PRIs but not yet encashed in Bank/<br />
Treasury<br />
iii)Cheque drawn but actually not delivered to the parties<br />
iv) Cheque issued but dishonoured<br />
v) Bank interest not credited into cash book<br />
B.Deduct<br />
i) Details of Cheques etc. received and entered into Cash Book but not<br />
actually deposited into the Bank /Treasury<br />
ii) Cheque received from parties and deposited into bank but dishnoured<br />
iii)Bank charges deducted from bank balance but not taken into Cash<br />
Book<br />
Closing balance as per Cash Book<br />
Balance as per Bank/Treasury as intimated<br />
Amount of Difference (if any)<br />
Details of Difference<br />
Date<br />
of<br />
receipt<br />
of the<br />
cheque<br />
From<br />
Whom<br />
received<br />
With Bank With Treasury<br />
No.<br />
and<br />
Dt. Of<br />
the<br />
cheque<br />
78<br />
Amount Date of<br />
encashment<br />
Date<br />
of<br />
receipt<br />
of the<br />
cheque<br />
From<br />
Whom<br />
received<br />
No. and<br />
Dt. Of the<br />
cheque<br />
Amount Date of<br />
encashment<br />
Remarks
FORMAT-IV (Annexure – 5.4)<br />
(See Rule 43(1), 100 (3),138,234,236(b))<br />
Receivable and Payable Register<br />
Statement of Receivable and Payable of ……….………at the end of the year:<br />
Receivable Payable<br />
Head of Accounts Particulars Amount Head of<br />
Particulars Amount<br />
Rs. Accounts<br />
Rs.<br />
1. Cash in hand<br />
(/) Installments of loans due and not<br />
0049-101- 8658-<br />
8550-101-<br />
0035-01601-<br />
8658-102-<br />
2. S. B. deposit<br />
3. Other securities<br />
4. Advances recoverable<br />
5. Arrear taxes and fees<br />
6. Outstanding grant-in-aid<br />
paid<br />
(ii) Interest on loans due and not paid<br />
(iii) Unspent balance of specific grants<br />
(iv) Security deposits<br />
7. Outstanding cess dues<br />
(v) Dues payable towards Pay, D. A.,<br />
8. Amount due for<br />
etc.<br />
(a) Sarpanch<br />
(b) Naib-Sarpunch<br />
(c) Secretary<br />
(vi) Outstanding bills<br />
(vii) Advance collection of taxes, fees,<br />
(d) Members<br />
rates and tools relating to<br />
9. Miscellaneous Total<br />
periods following beyond the year.<br />
79<br />
(viii) Miscellaneous<br />
Total
FORMAT-V (Annexure – 5.5)<br />
(See Rule 55, 66(3), 71, 234,236(b))<br />
Register of Immovable Property<br />
Register of Immovable Property of …………………………… for the year…………………………………………<br />
Sl.<br />
No<br />
Sl.<br />
No.<br />
(a) Roads<br />
Name of<br />
Road/Location<br />
From<br />
Village<br />
/ Point<br />
To<br />
Village/point<br />
Total<br />
Length<br />
in<br />
K.M.<br />
Average<br />
width<br />
(feet/m)<br />
Date of<br />
construction<br />
80<br />
Date of<br />
Transefer<br />
Date<br />
of<br />
repairs<br />
Total<br />
cost<br />
(in<br />
Rupees)<br />
Average cost<br />
of<br />
construction<br />
per K.M<br />
1 2 3 4 5 6 7 8 9 10 11 12<br />
(b) Land<br />
Date of<br />
Transfer/purchase<br />
or acquisition<br />
From whom<br />
Transfer/purchase<br />
or acquisition<br />
Purpose Reference<br />
to<br />
agreement,<br />
award etc.<br />
Area<br />
of<br />
land<br />
in<br />
acres<br />
Plot /<br />
Survey<br />
No. etc<br />
with<br />
boundaries<br />
Assessment/<br />
Valuation<br />
Whether<br />
boundaries<br />
sketch of<br />
the land is<br />
available<br />
Building, if<br />
acquired with the<br />
land<br />
Brief<br />
details<br />
of<br />
structure<br />
Plinth<br />
Area<br />
Utilisation<br />
of the<br />
land /<br />
building<br />
Amount<br />
paid<br />
Rs.<br />
Whether<br />
Delivery<br />
of<br />
Possession<br />
given<br />
**<br />
Remarks<br />
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15<br />
Sl.<br />
No.<br />
(C) Others<br />
Date of<br />
acquisition,<br />
purchase,<br />
construction<br />
or received<br />
or transfer<br />
No. and date of<br />
orders under<br />
which the<br />
property was<br />
acquired,<br />
purchased,<br />
constructed<br />
/transferred<br />
Description<br />
and<br />
location of<br />
Assets<br />
Purpose for<br />
which<br />
acquired<br />
Valuation<br />
at the<br />
beginning<br />
of the<br />
year<br />
Revaluation<br />
if any, the<br />
date and<br />
actual<br />
amount of<br />
revaluation<br />
(as per<br />
Rules)<br />
Depreciation<br />
/<br />
Appreciation<br />
as per rules<br />
Valuation of<br />
at the end of<br />
the year<br />
If disposed<br />
Date of<br />
disposal<br />
Reasons for<br />
disposal<br />
with<br />
authority<br />
Amount<br />
realized<br />
on<br />
disposal<br />
(in<br />
Rupees)<br />
Annual<br />
income<br />
of the<br />
property<br />
**<br />
Initials of<br />
competent<br />
authority<br />
1 2 3 4 5 6 7 8 9 10 11 12 13 14<br />
No.<br />
date<br />
and<br />
voucher<br />
remark<br />
Remarks
Sl.<br />
No.<br />
FORMAT – VI (Annexure – 5.6)<br />
Register of Movable Property<br />
(See Rule 55, 66(3), 71,143, 234,236(b) )<br />
Register of Movable Property of ……………………Gram Panchayat for the financial year: ------------------<br />
Date of<br />
acquisition,<br />
purchase,<br />
construction<br />
or received<br />
or transfer<br />
No. and<br />
date of<br />
orders<br />
under<br />
which the<br />
property<br />
was<br />
acquired,<br />
purchased,<br />
constructed<br />
/transferred<br />
Description<br />
and<br />
situation of<br />
property<br />
Whether<br />
the<br />
property is<br />
used for<br />
any<br />
purposes<br />
Valuation<br />
at the<br />
beginning<br />
of the<br />
year<br />
Revaluation<br />
if any, the<br />
date and<br />
actual<br />
amount of<br />
revaluation<br />
(as per<br />
Rules)<br />
Depreciation<br />
/<br />
Appreciation<br />
as per rules<br />
81<br />
Valuation<br />
of at the<br />
end of the<br />
year<br />
Whether<br />
disposed<br />
Reason /<br />
authority<br />
for<br />
disposal<br />
Amount<br />
realized<br />
on<br />
disposal<br />
(in<br />
Rupees)<br />
Initials of<br />
competent<br />
authority<br />
1 2 3 4 5 6 7 8 9 10 11 12 13 14<br />
Remarks
FORMAT-VII<br />
(Rule 32(6), 143, 234,236(b))<br />
Inventory Register<br />
(Annexure -5.7)<br />
Inventory register of ……………………………….. for the month/year………………………………<br />
Description of items<br />
Date Opening<br />
balance<br />
Voucher<br />
No. and<br />
Date<br />
From<br />
whom<br />
received<br />
Number<br />
received**<br />
Receipts Total To<br />
whom<br />
issued<br />
and for<br />
which<br />
purpose<br />
82<br />
Number<br />
issued**<br />
Issued or sole Closing<br />
balance<br />
Quntity Value From To Quantity Value Quantity Value From To Date Quantity Value Quantity Value<br />
1 2 3 4 5 6 7 8 9<br />
Signature<br />
of the<br />
Issuing<br />
Officer<br />
Signature<br />
of the<br />
Receiving<br />
Officer
FORMAT-VIII<br />
(See Rule 118(1),206(f), 234,236(b))<br />
Demand Collection & Balance Register<br />
(Annexure – 5.8)<br />
Register of Demand, Collection and balance of …………………………….for the month / year of ………………<br />
Sl.<br />
No<br />
Name and<br />
address of the<br />
person from<br />
whom tax is due<br />
Reference<br />
serial No. in<br />
the register of<br />
assesses<br />
Current<br />
demand<br />
Arrear<br />
demand of<br />
previous<br />
years, if any<br />
Permission /<br />
write off and<br />
suspension, if<br />
any<br />
83<br />
Total amount<br />
due [(4+5)-<br />
6]<br />
Previous<br />
years arrears<br />
Total amount collected<br />
Current<br />
year<br />
Total<br />
Balance<br />
outstanding<br />
1 2 3 4 5 6 7 8 9 10<br />
Remarks
DATABASE ON FINANCE OF PRIs Annexure - 5.9<br />
Year…………………. Month………….. Fianancial Progress of Funds Received from CFC/SFC and Own Sources Format - 1<br />
Code No of<br />
GP<br />
25<br />
Total<br />
Name<br />
of GP<br />
Area<br />
Population<br />
Opening Balance Rs.<br />
Budget allocation Rs.<br />
Amount received Rs.<br />
Target Income from<br />
own sources Rs.<br />
Actual receipts from<br />
own sources<br />
Total 7+9<br />
84<br />
Target financial<br />
utilization Rs.<br />
Actual financial<br />
utilization<br />
% utilization<br />
Balance Rs.<br />
Details of balance<br />
CFC/SFC/<br />
State<br />
Grants/Central<br />
Grants<br />
Schemes<br />
Funds<br />
Bank<br />
Rs.<br />
PLA<br />
Rs.<br />
Own Source<br />
funds<br />
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20<br />
1<br />
2<br />
3<br />
4<br />
Code No of<br />
PS<br />
1<br />
Toal<br />
Code No of<br />
ZP<br />
1<br />
Grand Total<br />
Name<br />
of PS<br />
Name<br />
of ZP<br />
Prepared by Authenticated by Countersigned by Approved by<br />
Bank<br />
Rs.<br />
PLA<br />
Rs.<br />
Closing Balance
DATABASE ON FINANCE OF PRIs Annexure - 5.10<br />
Year…………………. Month………….. Profile of Income from Own Sources Format - 2<br />
Code No<br />
of GP<br />
Total<br />
Name of<br />
GP<br />
Target Rs.<br />
Panchayat<br />
Tax/Corpora<br />
tion Tax/<br />
Professiona<br />
l<br />
Tax/Propert<br />
y Tax<br />
Collection<br />
Rs.<br />
4 as<br />
% of 3<br />
Balance<br />
Rs.<br />
Target Rs.<br />
Irrigation<br />
Tax from<br />
Tube wells /<br />
Water Tax<br />
Collection<br />
Rs.<br />
6 as<br />
% of 5<br />
Balance<br />
Rs.<br />
85<br />
Income<br />
from<br />
Hats/Bazars<br />
/ Fish<br />
Ponds/<br />
Cattle/Fairs/<br />
Markets/Sla<br />
ughter<br />
houses<br />
Target Rs.<br />
Collection<br />
Rs.<br />
12 as<br />
% of 11<br />
Balance<br />
Rs.<br />
Target Rs.<br />
Income<br />
from other<br />
sources<br />
Rents/Lease<br />
/Toll/ Frees<br />
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22<br />
Code No<br />
of PS<br />
1<br />
Toal<br />
Code No<br />
of ZP<br />
1<br />
Total<br />
Name of<br />
PS<br />
Name of<br />
ZP<br />
Prepared by Authenticated by Countersigned by Approved by<br />
Collection<br />
Rs.<br />
16 as<br />
% of 15<br />
Balance<br />
Rs.<br />
Target Rs.<br />
Collection<br />
Rs.<br />
Total<br />
Income<br />
20 as<br />
% of 19<br />
Balance<br />
Rs.
DATABASE ON FINANCE OF PRIs Annexure - 5.11<br />
Year…………………. Month………….. Details of Revenue & Expenditure Format - 3<br />
Code No<br />
of GP<br />
Name of GP<br />
1 2<br />
Total<br />
Code No<br />
of PS<br />
1<br />
Toal<br />
Code No<br />
of ZP<br />
1<br />
Total<br />
Name of PS<br />
Name of ZP<br />
Own Tax<br />
Revenue<br />
Rs.<br />
Own nontax<br />
revenue<br />
Rs.<br />
Other<br />
Revenue<br />
Rs.<br />
State Govt.<br />
grants Rs.<br />
86<br />
Central<br />
Govt.<br />
grants Rs.<br />
Total<br />
Revenue<br />
Expenditure<br />
on * core<br />
services<br />
Rs.<br />
Expenditure<br />
on non-core<br />
services Rs.<br />
Total<br />
expenditure Rs.<br />
3 4 5 6 7 8 9 10 11<br />
* Core service include Drinking water supply, Rural Sanitation, Street Lightening, Primary Education, Primary Health care Hospitals, Housing Public Transportation<br />
and Rural Roads.<br />
Prepared by Authenticated by Countersigned by Approved by
DATABASE ON FINANCE OF PRIs Annexure - 5.12<br />
Year…………………. Month………….. Fianancial Progress of Programmes/Schemes Format - 4<br />
Code No of<br />
GP<br />
Name of GP<br />
Name of<br />
Scheme /<br />
Program<br />
Opening<br />
Balance<br />
as on 1st<br />
April Centre's<br />
share<br />
Receipts<br />
State's share Total<br />
Exp<br />
endi<br />
ture<br />
Target of<br />
Utilizatio<br />
n<br />
Fund<br />
s<br />
Utilize<br />
d<br />
% of<br />
Utilizat<br />
ion<br />
Closing Balance<br />
1 2 3 4 5 6 7 8 9 10 11 12<br />
Total<br />
Code No of<br />
PS<br />
1<br />
Toal<br />
Code No of<br />
ZP<br />
1<br />
Total<br />
Name of PS<br />
Name of ZP<br />
Prepared by Authenticated by<br />
87<br />
Countersigned<br />
by Approved by
DATABASE ON FINANCE OF PRIs Annexure - 5.13<br />
Year…………………. Month………….. Expenditure Profile Format - 5<br />
Code No of<br />
GP<br />
Name of GP<br />
1 2<br />
Total<br />
Code No of<br />
PS<br />
1<br />
Toal<br />
Code No of<br />
ZP<br />
1<br />
Total<br />
Name of PS<br />
Name of ZP<br />
Salaries &<br />
Other Admin.<br />
Expenses<br />
Rs.<br />
Terminal<br />
Benefits to<br />
Employees<br />
Rs.<br />
Expenditure<br />
on<br />
Obligatory/ *<br />
core<br />
Function<br />
Rs.<br />
Other<br />
Function<br />
Rs.<br />
88<br />
Maintenance<br />
of Assets<br />
Rs.<br />
Total<br />
Expenditure<br />
Rs.<br />
Expenditure<br />
on Centrally<br />
Sponsored<br />
Schemes<br />
Rs.<br />
Expenditure<br />
on State<br />
sponsored<br />
Schemes<br />
Rs<br />
Total<br />
Expenditure<br />
Rs.<br />
3 4 5 6 7 8 9 10 11<br />
* Core service include Drinking water supply, Rural Sanitation, Street Lightening, Primary Education, Primary Health care Hospitals, Housing Public<br />
Transportation and Rural Roads.<br />
Prepared by Authenticated by Countersigned by<br />
Approved<br />
by
DATABASE ON FINANCE OF PRIs Annexure - 5.14<br />
Year…………………. Month………….. Format - 6<br />
Physical Progress of Funds Allocated by CFC / SFC<br />
Code No of GP Name of GP<br />
Name of<br />
Scheme /<br />
Program Name of the<br />
work<br />
Details of Works Executed (each work to be listed separately)<br />
89<br />
Target<br />
Percentage of<br />
completion<br />
Reasons for shortfall in<br />
completion of target<br />
1 2 3 4 5 6 7<br />
Code No of PS Name of PS<br />
1<br />
Toal<br />
Code No of ZP Name of ZP<br />
1<br />
Total<br />
Grand Total<br />
Prepared by Authenticated by Countersigned by<br />
Approved by
DATABASE ON FINANCE OF PRIs Annexure - 5.15<br />
Year…………………. Month………….. Format - 7<br />
Physical Progress of Programmes / Schemes<br />
Code No of GP Name of GP<br />
Total<br />
Code No of PS Name of PS<br />
1<br />
Toal<br />
Code No of ZP Name of ZP<br />
1<br />
Grand Total<br />
Annual Target<br />
Completion<br />
status<br />
90<br />
% Completion<br />
Balance work if<br />
any<br />
Reasons for shortfall in<br />
completion of target<br />
3 4 5 6 7<br />
Prepared by Authenticated by Countersigned by<br />
Approved by
DATABASE ON FINANCE OF PRIs<br />
Year…………………. Month………….. Format - 8 Annexure - 5.16<br />
Share of Revenue Transfers to PRIs in State Revenue Expenditure<br />
Each Tier of<br />
PRIs<br />
(Gram<br />
Panchayat)<br />
Actual Previous Year 200…..-<br />
200……<br />
Revenue<br />
Exp. Of<br />
State<br />
Govt.<br />
Devolutio<br />
ns on<br />
PRIs<br />
3 as<br />
% of 2<br />
Budget Estimates Current Year<br />
200…..-200…….<br />
Revenue<br />
Exp. Of<br />
State<br />
Govt.<br />
Devolutio<br />
ns on<br />
PRIs<br />
91<br />
6 as<br />
% of 5<br />
Revised Estimates Current Year<br />
200…….-200……<br />
Revenue<br />
Exp. Of<br />
State<br />
Govt.<br />
Devolutio<br />
ns on<br />
PRIs<br />
9 as<br />
% of 8<br />
Actuals Current Year 200…..-<br />
200……<br />
Revenue<br />
Exp. Of<br />
State<br />
Govt.<br />
1 2 3 4 5 6 7 8 9 10 11 12 13<br />
Total<br />
Panchayat<br />
Samit<br />
1<br />
Toal<br />
Zilla<br />
Parishad (ZP)<br />
1<br />
Grand Total<br />
Prepared by Authenticated by Countersigned by Approved by<br />
Devolutio<br />
ns on<br />
PRIs<br />
12 as<br />
% of 11
DEFINITION<br />
1. Account - A formal record of a particular type of transaction expressed in<br />
money or other unit of measurement and kept in a ledger. (Kohler)<br />
2. Account Payable - Amount owed by an enterprise on account of goods<br />
purchased or services received or in respect of contractual obligations.<br />
Also termed as trade creditor or sundry creditor. (ICAI)<br />
3. Accounting Period - The period of time for which an operating statement<br />
is customarily prepared. (Kohler)<br />
4. Accounting Principle - The general principles and procedures under<br />
which the accounts of an individual organisation are maintained; any one<br />
such principle or procedure. An accounting principle is an adaptation or<br />
special application of a principle necessary to meet the peculiarities of an<br />
organisation or the needs of its management. Thus, principles are<br />
required for the computation of depreciation, the recognition of capital<br />
expenditures, and the disposal of retirements. (Kohler)<br />
5. Account Receivable - Person from whom amounts are due for goods<br />
sold or services rendered or in respect of contractual obligations. Also<br />
termed as debtor, trade debtor, sundry debtor. (ICAI) The words<br />
‘Receivables’ and ‘Debtors’ are used interchangeably.<br />
6. Accounting Unit – An accounting unit shall be defined as a Zone, Circle,<br />
Divisional or Ward office identified by the RLB as an unit for maintenance<br />
of accounting records.(AFF)<br />
7. Accounting Year - The “Official Year” or “Year” means a year<br />
commencing on the first day of the Accounting period. (AFF)<br />
8. Actual – Actual of a year are the amount of receipts or disbursements for<br />
a financial year as finally recorded in the books of Accountant General.<br />
9. Accrual - Recognition of revenues and costs as they are earned or<br />
incurred (and not as money is received or paid). It includes recognition of<br />
transactions relating to assets and liabilities as they occur irrespective of<br />
the actual receipts or payments. (ICAI)<br />
10. Accrual Basis of Accounting - The method of accounting whereby<br />
revenues and expenses are identified with specific periods of time, such as<br />
a month or year, and are recorded as incurred, along with acquired<br />
assets, without regard to the date of receipt or payment of cash;<br />
distinguished from cash basis. (Kohler)<br />
11. Accrued & Due - In respect to an asset (or a liability) it means a claim<br />
which has become enforceable, which arises from the sale/rendering<br />
92
(purchase) of goods/services or otherwise and has become receivable<br />
(payable).<br />
12. In respect to an income (or an expense) it means the amount earned<br />
(incurred) in an accounting period, for which a claim has become<br />
enforceable, and it arises from the sale/rendering (purchase) of<br />
goods/services or otherwise and has become receivable (payable). (AFF)<br />
13. Advance - Payment made on account of, but before completion of, a<br />
contract, or before acquisition of goods or receipt of services. (ICAI).<br />
14. Accrual System Of Accounting - Accrual system of accounting means a<br />
method of recording financial transactions based on accrual, i.e., on<br />
occurrence of claims and obligations in respect of incomes or<br />
expenditures, assets or liabilities based on happening of any event,<br />
passage of time, rendering of services, fulfillment (partially or fully) of<br />
contracts, diminution in values, etc., even though actual receipts or<br />
payments of money may not have taken place.<br />
15. Assets - Tangible objects or intangible rights owned by the RLBs and<br />
carrying probable future benefits. (ICAI)<br />
16. Balance Sheet - A statement of the financial position of an RLB as at a<br />
given date, which exhibits its assets, liabilities, capital, reserve and other<br />
account balances at their respective book values. (ICAI)<br />
17. Bank Reconciliation Statement - A statement, which reflects the nature<br />
and amount of transaction, not responded either by the RLB or the Bank<br />
as on a particular date. Such statement may also reflect errors/omission<br />
in the recording of transaction inter-se between the RLB and the Bank.<br />
(ICAI)<br />
18. Budget - It means quantitative plan of activities and programs expressed<br />
in terms of money in respect of assets, liabilities, revenues and expenses.<br />
The budget expresses the RLB goals in terms of specific financial and<br />
operating objectives. (ICAI)<br />
19. Budget Estimate – means the estimated receipts and expenditures for a<br />
particular financial year.<br />
20. Capital Expenditure - An expenditure intended to benefit future period<br />
in contrast to a revenue expenditure, which benefits a current period. The<br />
term is generally restricted to expenditure that adds fixed asset units or<br />
that has the effect of improving the capacity, efficiency, life span or<br />
economy of operations of an existing asset. (Kohler)<br />
21. Cash Book - A book of original entry for cash receipts, disbursements, or<br />
both. (Kohler)<br />
22. Cash flow Statement - A financial statement prepared for an accounting<br />
period to depict the inflows and outflows of cash and cash equivalents of<br />
93
an enterprise. The cash flow statement reports cash flows classified by<br />
operating, investing and financing activities.(ICAI)<br />
23. Contra Entry - An item on one side of an account which offsets fully or in<br />
part one or more items on the opposite side of the same account. (Kohler)<br />
24. Cost - The amount of expenditure incurred on or attributable to a<br />
specified article, product or activity. (ICAI)<br />
25. Cost of Acquisition - The cost of acquisition of a Fixed Asset comprises<br />
its purchase price and includes import duties and other non-refundable<br />
taxes or levies and any directly attributable cost of bringing the asset to<br />
its working condition for its intended use; any trade discounts and rebates<br />
are deducted in arriving at the purchase price. (ICAI)<br />
26. Cost of Investment - The amount of expenditure incurred on or<br />
attributable to the purchase/acquisition of an investment. The cost of an<br />
investment amongst others includes acquisition charges such as<br />
brokerage, fees and duties. (AFF)<br />
27. Consolidated Fund Account – means the Account of the State into<br />
which the revenues received by the Government, loans or ways and<br />
means advances taken by the Government, moneys received by the<br />
Government in repayment of previous loans and receipts by issue of<br />
treasury bills, are credited and from which the expenditure of the<br />
Government, when so authorised by the State Legislature, is met.<br />
28. Credit - A book-keeping entry recording the reduction or elimination of an<br />
asset or an expense, or the creation of or addition to a liability or item of<br />
net worth or revenue; an entry on the right side of an account; the<br />
amount so recorded.(Kohler)<br />
29. Current Assets - Cash and other assets that are expected to be<br />
converted into cash or consumed in rendering of services in the normal<br />
course of operations of the RLBs. (ICAI)<br />
30. Current Liability - Liability including loans, deposits and bank overdrafts<br />
which fall due for payment in a relatively short period, normally not more<br />
than twelve months. (ICAI)<br />
31. Debit - The goods or benefit received from a transaction; a book-keeping<br />
entry recording the creation of or addition to an asset or an expense, or<br />
the reduction or elimination of a liability, or item of net worth or revenue;<br />
an entry on the left side of an account; the amount so recorded. (Kohler)<br />
32. Deficit - The excess of expenditure over income of the RLB for an<br />
Accounting Period under consideration. (AFF)<br />
33. Depreciation - A measure of the wearing out, consumption or other loss<br />
of value of a depreciable asset arising from use, effluxion of time or<br />
obsolescence through technology and market changes. It is allocated so<br />
94
as to charge a fair proportion in each accounting period during the useful<br />
life of the asset. It includes amortisation of assets whose useful life is<br />
predetermined and depletion of wasting assets. (ICAI)<br />
34. Depreciation Rate - A percentage which when applied to the depreciable<br />
amount will yield depreciation expense for a year. (Kohler)<br />
35. Expenses - A cost relating to the operations of an accounting period or to<br />
the revenue earned during the period or the benefits of which do not<br />
extend beyond that period. (ICAI)<br />
36. Financial Statement - A balance sheet, income statement (income and<br />
expenditure), receipts & payment statement or any other supporting<br />
statement or other presentation of financial data derived from accounting<br />
records. (ICAI)<br />
37. Finished Goods - Goods held for sale in the ordinary course of business.<br />
(ICAI)<br />
38. Fixed Asset - Asset held for the purpose of providing services and that is<br />
not held for resale in the normal course of operations of the RLB. (ICAI)<br />
39. Fixed Deposit - Deposit for a specified period and at specified rate of<br />
interest. (ICAI)<br />
40. Fund - The term fund refers to amount set aside for a general or specific<br />
purpose, whether represented by specifically earmarked assets or not.<br />
(ICAI)<br />
41. Grants - Grants are assistance by government in cash or kind to an<br />
enterprise for past or future compliance with certain conditions. They<br />
exclude those forms of government assistance which cannot reasonably<br />
have a value placed upon them and transactions with government which<br />
cannot be distinguished from the normal trading transactions of the<br />
enterprise. (ICAI)<br />
42. Income - Money or money equivalent earned or accrued during an<br />
accounting period, increasing the total of previously existing net assets,<br />
and arising from provision of any type of services and rentals. (Kohler)<br />
43. Income and Expenditure Statement - A financial statement, often<br />
prepared by non-profit making entities like clubs, associations, RLBs, etc.,<br />
to present their revenues and expenses for an accounting period and to<br />
show the excess of revenues over expenses (or vice-versa) for that<br />
period. It is similar to profit and loss statement and is also called revenue<br />
and expense statement. (ICAI)<br />
44. Interest - The service charge for the use of money or capital, paid at<br />
agreed intervals by the user, and commonly expressed as an annual<br />
percentage of outstanding principal. (Kohler)<br />
95
45. Investments - Assets held not for operational purposes or for rendering<br />
services, i.e., assets other than fixed assets or current assets (e.g.<br />
securities, shares, debentures, immovable properties). (ICAI)<br />
46. Infrastructure Assets – Those assets with the characteristics of being, a<br />
part of a system or network, specialised in nature and do not have<br />
alternative uses, immovable, and subject to constraints on disposal. (AFF)<br />
47. Journal Book - The book of original entry in which are recorded<br />
transactions not provided for in specialised journals. (Kohler)<br />
48. Ledger - A compilation of all accounts used for accounting purposes.<br />
(AFF)<br />
49. Lease - A lease is an agreement whereby the lessor conveys to the lessee<br />
in return for a payment or series of payments the right to use an asset for<br />
an agreed period. A lease agreement also includes a Hire Purchase<br />
agreement. A lease is classified as a finance lease if it transfers<br />
substantially the entire risks and rewards incident to ownership. All other<br />
leases are classified as operating leases. (ICAI)<br />
50. Liability - An amount owing by one person to another, payable in money,<br />
or in goods or services: the consequence of an asset or service received or<br />
a loss incurred or accrued; particularly, any debt<br />
(a) due or past due (current liability),<br />
(b) due at a specified time in the future (e.g. funded debt, accrued<br />
liability), or<br />
(c) due only on failure to perform a future act (contingent liability).<br />
(Kohler)<br />
51. Receipt - A written acknowledgement of something acquired; hence, an<br />
accounting document recording the physical receipt of cash/cheques.<br />
(Kohler)<br />
52. Receipts & Payments Statement - A financial statement prepared for<br />
an accounting period to depict the changes in the financial position and to<br />
present the cash received in and paid out in whatever form (cash,<br />
cheques, etc.) under certain headings. All non-cash related transactions<br />
are ignored while preparing this Statement.(AFF)<br />
53. Reconciliation - It means adjusting the difference between two items<br />
(i.e. amounts, balances, accounts or statements) so that the figures<br />
agree. (ICAI)<br />
54. Revenue Expenditure - It means outlay benefiting only the current year.<br />
It is treated as an expense to be matched against revenue. (ICAI)<br />
55. Revised Estimate – The Revised estimate is the estimate of receipts or<br />
expenditure for a financial year framed in course of that year with<br />
reference to the transactions already effected upto the period when the<br />
96
evised is prepared plus the anticipated transactions during the balance<br />
period of the financial year considering orders already issued or<br />
supplementary grants / appropriation proposed with approval of<br />
competent authority.<br />
56. Trial Balance - A list or abstract of the balances or of total debits and<br />
total credits of the accounts in a ledger, the purpose being to determine<br />
the equality of posted debits and credits and to establish a basic summary<br />
for financial statements. (Kohler)<br />
57. Voucher - A document which serves as an authorisation for any financial<br />
transaction and forms the basis for recording the accounting entry for the<br />
transaction in the books of original entry, e.g., Cash Receipt Voucher,<br />
Bank Receipt Voucher, Journal Voucher, Payment Voucher, etc. (AFF)<br />
***************<br />
97