Formats

Format - V Register of immovable property
(Annexure – 5.5)
Rule – 55, 66 (3), 71, 234, 236 (b)
(a) Road (b) Land (c) Others
Format – VI Register of movable property
(Annexure – 5.6)
Rule – 55, 66 (3), 71, 143, 234, 236 (b)
Format – VII Inventory Register (Annexure – 5.7)
Rule – 32 (6), 143, 234, 236 (b)
Format – VIII Demand Collection & Balance Register
(Annexure – 5.8)
Rule – 118 (1), 206 (f), 234, 236 (b)
5.4 Format – I Monthly / Annual receipts and payment accounts
� This register disclose the monthly receipt and expenditure of
PRIs.
� Since the financial statements are now prepared on cash basis
the receipt and expenditure statement shall include all the
receipt earned during the year and expenditure actually
incurred.
� Opening Balance should be recorded as per cash in hand, bank
and treasury investments.
� Daily transaction recorded in the cash book shall be
transferred to register of receipt and register of payment.
From the register of receipt and register of payment the total
receipts and payments are to be posted to monthly receipt
and payment account.
� Budget estimates for receipt head is the receipt to be collected
/ received by PRIs.
� Amount actual is the actual receipt collected / expenditure
incurred.
� Budget estimates for the expenditure column is the amount
estimated by the PRIs to incur expenditure under appropriate
head during the financial year.
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