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The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
Sections
1. Title and Application.
Section 12. Definitions.
Section 23. Accounting system.
Section 34. Funds to be maintained.
Section 45. Chart of Accounts.
Section 56. Account Code.
Section 67. Rounding off.
Section 78. Responsibility of Councils.
Section 89. Books of Accounts.
Section 910. Maintenance of books of accounts and records.
Section 1011. Cash Book.
Section 1112. Journal Book.
Section 1213. Ledger.
Section 1314. Accounting Documents.
Section 1415. Cash/Bank Receipt Voucher.
Section 1516. Cash/Bank Payment Voucher.
Section 1617. Contra Voucher.
Section 1718. Journal Voucher.
Section 1819. Voucher Numbering.
Section 1920. Accounting of income on accrual basis.
Section 2021. Income accounted on cash basis.
Section 2122. All moneys to be brought to account.
Section 2223. Cash and Accounts sections to be kept distinct.
Section 2324. Issue of receipt for moneys received.
Section 2425. Deposit of amount received in the designated bank.
Section 2526. Collections at designated banks directly.
Section 2627. Collection Register.
Section 2728. Summary of Daily Collections.
Section 2829. Accounting of collections.
Section 2930. Updation of details regarding cheques /drafts.
Section 3031. Updation of Subsidiary Ledgers.
Section 3132. Charge of expenditure.
Section 3233. Accrual of expenditure.
Section 3334. Claims against Municipal Funds.
Section 3435. Payment of bills.
Section 3536. Settlement of claims.
Section 3637. Payments from municipal funds.
Section 3738. Cash payment out of Permanent Advance.
Section 3839. Cheque payment.
Section 3940. Payment through Bank Transfer.
Section 4041. Payments to be covered by receipts.
Section 4142. Accounting of payments.
Section 4243. Updation of Subsidiary Ledgers.
Section 4344. Responsibility of the Council.
Section 4445. Demand Registers.
Section 4546. Accounting of property and other taxes.
Section 4647. Provision for doubtful realization.
Section 4748. Accounting of water supply transactions.
Section 4849. Provision for doubtful recovery of water charges.
Section 4950. Accounting for license fees.
Section 5051. Provision for doubtful recovery of license fees.
Section 5152. Accounting of rental income from municipal properties.
Section 5253. Revenue by way of fees from markets, slaughter houses etc.
Section 5354. Revenue from other incomes through miscellaneous sales.
Section 5455. Accounting of other incomes such as fees etc.
Section 5556. Accounting of assigned revenues.
Section 5657. Provision for doubtful recovery of rentals and other incomes.
Section 5758. Government grants.
Section 5859. Accounting of grants.
Section 5960. Payment of work bills.
Section 6061. Accounting of contractor bills.
Section 6162. Capitalisation of fixed assets.
Section 6263. Register of Fixed Assets.
Section 6364. Valuation of fixed assets.
Section 6465. Depreciation on fixed assets.
Section 6566. Asset Replacement Register.
Section 6667. Revaluation of fixed assets.
Section 6768. Advances.
Section 6869. Accounting of advances.
Section 6970. Permanent Advance.
Section 7071. Investments.
Section 7172. Deposits.
Section 7273. Refund of deposits.
Section 7374. Lapse of deposit.
Section 7475. Borrowings.
Section 7576. Municipal Bonds/Debentures.
Section 7677. Sinking Fund/Escrow Account.
Section 7778. Appropriation of loans, endowments and other funds.
Section 7879. Bank reconciliation.
Section 7980. Period end procedures.
Section 8081. Monthly statement of receipts and payments.
Section 8182. Monthly Trial balance and DCB statement.
Section 8283. Annual financial statements.
Section 8384. Financial Statements at the end of each quarter.
Section 8485. Submission of Receipt and Payment Statement to Government.
Section 8586. Audit of annual accounts comprising various financial statements.
Section 8687. Computerised accounting.
Section 8788. Preparation of Opening Balance Sheet.
Section 8889. Adoption of the Opening Balance Sheet.
Section 8990. Revision of opening balance sheet.
Section 9091. Government's orders on discrepancy.
Section 912. All the challans for remittance of money, the details of which are included in this Bank Receipt Voucher, shall be attached to it.
Section 22. Payment Order for which payment is made shall be attached to the Bank Payment Voucher.
Section 23. The payment vouchers and its supportings shall be cancelled with 'paid' stamp.
Section 32. The narration for the entry should be clearly (understandably) stated.
Section 22. This can be prepared in perforated sheets, as the same shall be used for making support to the deposit slip into the designated bank account or to other collection offices.
Section 23. Separate sheets shall be used in respect of Cash and Cheques/drafts received
Section 32. Provide a reference of Form -25 (Register of Refunds, Remissions and Write-offs for remission and write-offs in Column No. 23.
Section 23. For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.
Section 32. Each plot of land shall be recorded on a separate page in the register.
Section 23. Specify if land is industrial/agricultural/residential in 'Description of Land'.
Section 34. For each entry made, record the Name, Designation and Signature of the person making entry in the register and the person checking the entry.
Section 45. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / improvement (from the date of acquisition) for each of the land owned / utilised by the ULB. Form 30 Name of the ULB:________ Register of Immovable Property Asset Identification No.:____________ Description of the Structure:___________ Location of the Structure:___________ Survey No. of the land on which Structure is located:______ Dimensions of the Structure:____________ Area of land on which co
Section 52. Each structure shall be recorded on a separate page in the register.
Section 23. At the end of the accounting year, the amount in column 14 in respect of the current year shall be the amount to be entered in column 11 of the next year (next row).
Section 34. In the year in which there is any improvement to the asset, add the cost of improvement to the current year's opening written down value.
Section 45. For each entry made, record the Name, Designation and Signature of the person making entry in the register and the person checking the entry.
Section 56. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / construction / improvement (from the date of acquisition/construction) for each of the Structure owned by the ULB.
Section 67. In Remarks column, indicate whether the ULB has the ownership right to the property or only utilisation rights.
Section 72. At the end of the accounting year, the amount in column 17 in respect on the current year shall be the amount to be entered in column 14 of the next year (next row).
Section 23. In the year in which there is any improvement to the asset, add the cost of improvement to the total of current year's opening written down value and cost of improvement.
Section 34. For each entry made; record the Name, Designation, and Signature of the person making the entry in the register and the person checking the entry.
Section 45. In case of Plant & Machinery, the details should be given section-wise, location-wise. Separate folios should be allotted for each of the locations.
Section 56. Plant & Machinery of Water Works and Drainage System and sub-station and transformers of the Public Lighting System shall be recorded in this Form.
Section 67. Details of any improvements to the plant and machinery, which has resulted into increasing the capacity of the plant and machinery, should be mentioned separately.
Section 78. In case of Plant & Machinery, specify the date of commencement of operations and the number of shifts for which plant & machinery is operated along with the description of the property in column no. 3.
Section 89. In case of Vehicles, specify the vehicle no., registration no., engine no. and chasis no. along with the description of the vehicle, year of manufacture and 'make' in column no. 3.
Section 910. In Remarks column, indicate whether the Municipality has the ownership right to the property or have only utilisation rights.
Section 1011. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / construction / improvement (from the date of acquisition / construction) for each of the movable asset owned by the ULB.
Section 112. At the end of the accounting year, the amount in column 16 in respect on the current year shall be the amount to be entered in column 13 of the next year (next row).
Section 23. In the year in which there is any improvement to the asset, add the cost of improvement to the current year's opening written down value.
Section 34. Cost incurred in acquisition and erection of lampposts and that in respect of cables shall be indicated separately.
Section 45. For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry
Section 56. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / improvement (from the date of acquisition) for each of the location.
Section 62. For each entry made, record the Name, Designation and Signature of the person making entry in the register and the person checking the entry.
Section 22. For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.
Section 21. Section from which loan received______________ 2. Purpose of Loan____________ 3. No. & date of resolution / orders sanctioning the loan___ 4. Amount of Loan sanctioned______________ 5. Rate of Interest [whether half-yearly or yearly]_________ 6. No. of installment_________________ 7. Amount of each installment ____________
Section 12. The format for capital grant register would be similar.
Section 23. Pages of ledger / register would be numbered.
Section 34. In case of more than one loan, summary of all loans shall be drawn suitably in the register.
Section 45. For each entry made, record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry
Section 52. Loss on disposal of investments shall be recorded in column 6 to 10 to reduce the balance of Earmarked Fund
Section 23. For each entry made; record the Name, Designation, and Signature of the person making the entry in the register and the person checking the entry.
Section 3
the-andhra-pradesh-municipalities-preparation-of-accounts-rules-2017.json
•
133 Sections
•
Andhra Pradesh
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"slug": "the-andhra-pradesh-municipalities-preparation-of-accounts-rules-2017",
"title": "The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017",
"short_title": "The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017",
"act_number": "Published vide Notification No. G.O. Ms. No. 157, ",
"act_year": 2017,
"act_type": "STATE",
"location": "Andhra Pradesh",
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"description": "The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017",
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"number": "1",
"title": "1. Title and Application.",
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"number": "2",
"title": "2. Definitions.",
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"content": "(a) 'Act' means Andhra Pradesh Municipalities Act, 1965.\n(b) 'Accountant' or 'Accounts Officer' means any senior officer of the municipality, by whatever designation he is called, heading the accounts section and entrusted with the responsibility of accounting the incomes, expenditures, assets and liabilities of the municipality.\n(c) 'Auditor' means a person appointed by Government for the purpose of auditing the accounts of the municipal fund under section 128 of the Act.\n(d) 'Budget or Budget Estimate' means the statement showing the probable income and expenditure during the following year prepared by the Council.\n(e) 'Chairperson' means a person elected as Chairperson under section 23 of the Act.\n(f) 'Commissioner' means Commissioner for a municipality appointed by Government under section 29 of the Act.\n(g) 'Council' means a body of members constituted under section 5 of the Act for each of the municipality having authority over it.\n(h) 'Director' means Director of Municipal Administration appointed by Government under section 63 of the Act by whatever designation he is called.\n(i) 'Government' means Government of Andhra Pradesh.\n(j) 'Manual' means Andhra Pradesh Municipal Accounts Manual (2008) adopted as published by the Government.\n(k) 'Municipal Fund' means a fund constituted under section 125 of the Act to receive all moneys received by the Council.\nChapter - II\nAccounting System",
"footnote": "",
"is_definition": true,
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{
"number": "3",
"title": "3. Accounting system.",
"chapter": null,
"content": "(b) All financial transactions shall be identified with funds and separate books of account maintained for each such fund. In other words, every Council shall also adopt fund based accounting.",
"footnote": "",
"is_definition": false,
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{
"number": "4",
"title": "4. Funds to be maintained.",
"chapter": null,
"content": "(a) General Fund - accounts covering all activities which do not fall under any category referred below.\n(b) Capital Project Fund - accounts compressing moneys received from State Government or Central Government or other agencies for undertaking various activities.\n(c) Primary Education Fund - accounts covering activities relating to schools maintained by the municipality.\n(1) All vouchers shall be prepared separately for each fund\n(2) Separate bank accounts shall be maintained for each fund; and remittances or payments shall be made to or drawn from the bank account of relevant fund.\n(3) All the funds mentioned in sub rule (1) above shall together constitute the Municipal Fund.",
"footnote": "",
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{
"number": "5",
"title": "5. Chart of Accounts.",
"chapter": null,
"content": "(a) Function Code, a mandatory code as per Schedule I of the Rules\n(b) Account Code, a mandatory code as per rule 6 below\n(c) Functionary Code, an optional code, wherein the section of the municipality, which discharges the function is identified\n(d) Field Code, an optional code, wherein the geographical divisions in the municipality are identified.\n(e) Fund Code, a mandatory code, wherein various funds referred in rule 4 are identified.",
"footnote": "",
"is_definition": false,
"sort_order": 4
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{
"number": "6",
"title": "6. Account Code.",
"chapter": null,
"content": "(a) Income account heads are shown in Schedule II of the Rules\n(b) Expenditure account heads are shown in Schedule III of the Rules\n(c) Liability account heads are shown in Schedule IV of the Rules\n(d) Asset account heads are shown in Schedule V of the Rules",
"footnote": "",
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{
"number": "7",
"title": "7. Rounding off.",
"chapter": null,
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{
"number": "8",
"title": "8. Responsibility of Councils.",
"chapter": null,
"content": "Chapter - III\nBooks of Accounts and Accounting Documents",
"footnote": "",
"is_definition": false,
"sort_order": 7
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{
"number": "9",
"title": "9. Books of Accounts.",
"chapter": null,
"content": "(a) Cash Book;\n(b) Journal Book; and\n(c) Ledger",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Maintenance of books of accounts and records.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
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{
"number": "11",
"title": "11. Cash Book.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
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{
"number": "12",
"title": "12. Journal Book.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
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{
"number": "13",
"title": "13. Ledger.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Accounting Documents.",
"chapter": null,
"content": "(a) Cash/Bank Receipt Voucher\n(b) Cash/Bank Payment Voucher\n(c) Contra Voucher, and\n(d) Journal Voucher.",
"footnote": "",
"is_definition": false,
"sort_order": 13
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{
"number": "15",
"title": "15. Cash/Bank Receipt Voucher.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
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{
"number": "16",
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"chapter": null,
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"is_definition": false,
"sort_order": 15
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{
"number": "17",
"title": "17. Contra Voucher.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
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{
"number": "18",
"title": "18. Journal Voucher.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Voucher Numbering.",
"chapter": null,
"content": "Chapter - IV\nGeneral Procedure for Accounting of Income",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Accounting of income on accrual basis.",
"chapter": null,
"content": "(a) The income is measurable, ie., when the income is earned or the right to receive it is established.\n(b) The amount due is determined or determinable.\n(c) There is no significant uncertainty about the realization.\n(a) In respect of property tax, water charges (tap rate basis), fees, leases and rents - annually, at the beginning of the year, for the whole year's income.\n(b) In respect of new assessments/increase under property tax - on monthly basis when assessment is newly made or tax increased.\n(c) In respect of other incomes, as and when they become due for collection.",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Income accounted on cash basis.",
"chapter": null,
"content": "Chapter - V\nGeneral Procedure for Accounting of Receipts",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. All moneys to be brought to account.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
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{
"number": "23",
"title": "23. Cash and Accounts sections to be kept distinct.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
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{
"number": "24",
"title": "24. Issue of receipt for moneys received.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Deposit of amount received in the designated bank.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
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{
"number": "26",
"title": "26. Collections at designated banks directly.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Collection Register.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "28",
"title": "28. Summary of Daily Collections.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "29",
"title": "29. Accounting of collections.",
"chapter": null,
"content": "(i) In respect of cash receipts, by debit to bank account and credit to respective heads of account\n(ii) In respect of cheque receipts, by debit to cheques in hand and credit to respective heads of account.\n(iii) In respect of direct bank receipts, by debit to bank account and credit to respective heads of account",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "30",
"title": "30. Updation of details regarding cheques /drafts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "31",
"title": "31. Updation of Subsidiary Ledgers.",
"chapter": null,
"content": "Chapter - VI\nGeneral Procedure for Accounting of Expenditure",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "32",
"title": "32. Charge of expenditure.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "33",
"title": "33. Accrual of expenditure.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "34",
"title": "34. Claims against Municipal Funds.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "35",
"title": "35. Payment of bills.",
"chapter": null,
"content": "Chapter - VII\nGeneral Procedure for Accounting of Payments",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "36",
"title": "36. Settlement of claims.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "37",
"title": "37. Payments from municipal funds.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "38",
"title": "38. Cash payment out of Permanent Advance.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "39",
"title": "39. Cheque payment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "40",
"title": "40. Payment through Bank Transfer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "41",
"title": "41. Payments to be covered by receipts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "42",
"title": "42. Accounting of payments.",
"chapter": null,
"content": "(a) In case a liability was earlier taken for the amount of the bill, by debit to the same liability account;\n(b) In case no liability was taken, by debit to the appropriate expenditure account head.",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "43",
"title": "43. Updation of Subsidiary Ledgers.",
"chapter": null,
"content": "Chapter - VIII\nMaintenance of Demand, Collection and Balance Registers",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "44",
"title": "44. Responsibility of the Council.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "45",
"title": "45. Demand Registers.",
"chapter": null,
"content": "Chapter - IX\nProcedure for Accounting Property and Other Taxes",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "46",
"title": "46. Accounting of property and other taxes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "47",
"title": "47. Provision for doubtful realization.",
"chapter": null,
"content": "(a) Outstanding for more than 2 years, but not exceeding 3 years: 25%\n(b) Outstanding for more than 3 years, but not exceeding 4 years: 50%\n(c) Outstanding for more than 4 years, but not exceeding 5 years: 75%\n(d) Outstanding for more than 5 years: 100%\nChapter - X\nProcedure for Accounting of Water Charges",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "48",
"title": "48. Accounting of water supply transactions.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "49",
"title": "49. Provision for doubtful recovery of water charges.",
"chapter": null,
"content": "(a) Outstanding for more than 2 years, but not exceeding 3 years: 50%\n(b) Outstanding for more than 3 years: 100%\nChapter - XI\nProcedure for Accounting for License Fees",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "50",
"title": "50. Accounting for license fees.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "51",
"title": "51. Provision for doubtful recovery of license fees.",
"chapter": null,
"content": "(a) Outstanding for more than 2 years, but not exceeding 3 years: 50%\n(b) Outstanding for more than 3 years: 100%\nChapter - XII\nProcedure for Accounting of Rentals, Fees and Other Incomes",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "52",
"title": "52. Accounting of rental income from municipal properties.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 51
},
{
"number": "53",
"title": "53. Revenue by way of fees from markets, slaughter houses etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 52
},
{
"number": "54",
"title": "54. Revenue from other incomes through miscellaneous sales.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 53
},
{
"number": "55",
"title": "55. Accounting of other incomes such as fees etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 54
},
{
"number": "56",
"title": "56. Accounting of assigned revenues.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 55
},
{
"number": "57",
"title": "57. Provision for doubtful recovery of rentals and other incomes.",
"chapter": null,
"content": "(a) Outstanding for more than 2 years, but not exceeding 3 years: 50%\n(b) Outstanding for more than 3 years: 100%\nChapter - XIII\nProcedure for Accounting for Grants",
"footnote": "",
"is_definition": false,
"sort_order": 56
},
{
"number": "58",
"title": "58. Government grants.",
"chapter": null,
"content": "(a) Capital Grant: Usually received for capital expenditure, ie., for creation of fixed assets, like purchase of land/building/equipment or providing infrastructure etc. The benefits of such expenditure are of an enduring nature and spread over an extended period of time.\n(b) Revenue grant: Generally received for meeting recurring expenditure, the benefits of which usually expire within the accounting year in which it is incurred.\n(a) General grants are for non specific purpose.\n(b) Specific grants are meant for carrying out specific projects/schemes or meeting specific expenditure.",
"footnote": "",
"is_definition": false,
"sort_order": 57
},
{
"number": "59",
"title": "59. Accounting of grants.",
"chapter": null,
"content": "Chapter - XIV\nProcedure for Accounting Public Works",
"footnote": "",
"is_definition": false,
"sort_order": 58
},
{
"number": "60",
"title": "60. Payment of work bills.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 59
},
{
"number": "61",
"title": "61. Accounting of contractor bills.",
"chapter": null,
"content": "(a) Debit to the 'capital works in progress' account in case of an ongoing contract to create a new (capital) asset;\n(b) Debit to the 'revenue expenses' account in case the contract is to carry out certain repair or maintenance work\nChapter - XV\nProcedure for Accounting Fixed Assets",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "62",
"title": "62. Capitalisation of fixed assets.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 61
},
{
"number": "63",
"title": "63. Register of Fixed Assets.",
"chapter": null,
"content": "(a) Register of Land (Form No.32)\n(b) Register of Immovable Properties (Form No.30)\n(c) Register of Movable Properties (Form No.31)\n(d) Register of Public Lighting System (Form No.36)",
"footnote": "",
"is_definition": false,
"sort_order": 62
},
{
"number": "64",
"title": "64. Valuation of fixed assets.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 63
},
{
"number": "65",
"title": "65. Depreciation on fixed assets.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 64
},
{
"number": "66",
"title": "66. Asset Replacement Register.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 65
},
{
"number": "67",
"title": "67. Revaluation of fixed assets.",
"chapter": null,
"content": "(a) When commercial development of the fixed assets are taken up after the land use and architectural control have been approved by competent authority;\n(b) At the time of lease;\n(c) At the time of issue of municipal bonds.\nChapter - XVI\nProcedure for Accounting Advances and Other Assets",
"footnote": "",
"is_definition": false,
"sort_order": 66
},
{
"number": "68",
"title": "68. Advances.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 67
},
{
"number": "69",
"title": "69. Accounting of advances.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 68
},
{
"number": "70",
"title": "70. Permanent Advance.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 69
},
{
"number": "71",
"title": "71. Investments.",
"chapter": null,
"content": "Chapter - XVII\nProcedure for Accounting Deposits, Borrowings and Other Liabilities",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "72",
"title": "72. Deposits.",
"chapter": null,
"content": "(a) Deposits by market/shop room lessees.\n(b) Deposits by contractors and suppliers.\n(c) Other deposits",
"footnote": "",
"is_definition": false,
"sort_order": 71
},
{
"number": "73",
"title": "73. Refund of deposits.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 72
},
{
"number": "74",
"title": "74. Lapse of deposit.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 73
},
{
"number": "75",
"title": "75. Borrowings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 74
},
{
"number": "76",
"title": "76. Municipal Bonds/Debentures.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 75
},
{
"number": "77",
"title": "77. Sinking Fund/Escrow Account.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 76
},
{
"number": "78",
"title": "78. Appropriation of loans, endowments and other funds.",
"chapter": null,
"content": "Chapter - XVIII\nPeriod-end and Reconciliation Procedures",
"footnote": "",
"is_definition": false,
"sort_order": 77
},
{
"number": "79",
"title": "79. Bank reconciliation.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 78
},
{
"number": "80",
"title": "80. Period end procedures.",
"chapter": null,
"content": "(a) Closing of Cash Book\n(b) Physical verification of cash balance\n(c) Deposit of collections (both cash and cheques) in the bank\n(i) Checking ledger accounts with the books of original entries, i.e., Cash Book and Journal Book\n(ii) Verification of number of receipts issued as reported by the collection offices with the Collection Register\n(iii) Updation of Subsidiary Ledgers\n(a) Bank reconciliation\n(b) Recording of expenditures incurred against Permanent Advance\n(c) Payment of statutory deductions and remittances\n(d) Payment of provident fund dues and pensionary contribution in respect of employees on deputation\n(e) Reconciliation of Function wise Income/Expense Subsidiary Ledgers with respective Trial Balance totals.\n(f) Compilation of details of closing stock for recording the consumption of stores at the end of the month.\n(g) Closing of Ledger Accounts\n(a) Reconciliation of deposits, advances, receivables and incomes\n(b) Provision for period-end expenses\n(c) Transfer of revenue grant received in advance for specific purpose to grant income\n(d) Recognition of grant income for revenue expenditure incurred in respect of grant receivable as reimbursement\n(e) Accrual of interest on borrowings\n(f) Recording of provision for bills remaining unpaid in respect of Special Fund expenditure\n(g) Accrual of interest on investments\n(h) Accrual of interest on loans to employees\n(i) Reconciliation of Capital Work in Progress (j) Reconciliation of Inter Unit Balances\n(k) Passing of adjustment entries (1) Closing of Ledger Accounts\n(a) Physical verification of Stores\n(b) Physical verification of Fixed Assets\n(c) Transfer of Funds from Special Funds to Special Funds (Utilised)\n(d) Confirmation of all categories of advances\n(e) Provision for unrealised revenues\n(f) Accounting of pre-paid expenses\n(g) Contribution of difference in interest to the Provident Fund\n(h) Expenditure for the benefit of SC/ST/BC or similar other welfare schemes\n(i) Confirmation from Govemment/Quasi-govemment and Government owned agencies\n(j) Closing of Ledger Accounts\nChapter - XIX\nFinancial Statements",
"footnote": "",
"is_definition": false,
"sort_order": 79
},
{
"number": "81",
"title": "81. Monthly statement of receipts and payments.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "82",
"title": "82. Monthly Trial balance and DCB statement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 81
},
{
"number": "83",
"title": "83. Annual financial statements.",
"chapter": null,
"content": "(a) Balance Sheet\n(b) Income and Expenditure Statement\n(c) Statement of Cash flows\n(d) Receipts and Payments Account\n(e) Notes to Accounts, and\n(f) Financial Performance Indicators",
"footnote": "",
"is_definition": false,
"sort_order": 82
},
{
"number": "84",
"title": "84. Financial Statements at the end of each quarter.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 83
},
{
"number": "85",
"title": "85. Submission of Receipt and Payment Statement to Government.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 84
},
{
"number": "86",
"title": "86. Audit of annual accounts comprising various financial statements.",
"chapter": null,
"content": "Chapter - XX\nComputerized Accounting",
"footnote": "",
"is_definition": false,
"sort_order": 85
},
{
"number": "87",
"title": "87. Computerised accounting.",
"chapter": null,
"content": "Chapter - XXI\nPreparation of Opening Balance Sheet",
"footnote": "",
"is_definition": false,
"sort_order": 86
},
{
"number": "88",
"title": "88. Preparation of Opening Balance Sheet.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 87
},
{
"number": "89",
"title": "89. Adoption of the Opening Balance Sheet.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 88
},
{
"number": "90",
"title": "90. Revision of opening balance sheet.",
"chapter": null,
"content": "Chapter - XXII\nMiscellaneous Provisions",
"footnote": "",
"is_definition": false,
"sort_order": 89
},
{
"number": "91",
"title": "91. Government's orders on discrepancy.",
"chapter": null,
"content": "List of Forms, Registers, Schedules and Tables\nList of Forms, Registers, Schedules and Tables\nSI. No.\nSI. No.\nForm No.\nForm No.\nDetails\nDetails\nReference\nReference\n1\nSchedule I\nFunction Codes\nRule 5\n2\nSchedule II\nAccount Codes -Income\nRule 6 (a)\n3\nSchedule III\nAccount Codes -Expenses\nRule 6 (b)\n4\nSchedule IV\nAccount Codes -Liabilities s\nRule 6 (c)\n5\nSchedule V\nAccount Codes -Assets\nRule 6 (d)\n6\nForm 1\nCash Book\nRule 11\n7\nForm 2\nJournal Book\nRule 12\n8\nForm 3\nLedger\nRule 13\n9\nForm 4\nReceipt Voucher\nRule 15\n10\nForm 5\nPayment Voucher\nRule 16\n11\nForm 6\nContra Voucher\nRule 17\n12\nForm 7\nJournal Voucher\nRule 18\n13\nForm 22\nSummary Statement of Bills Raised\nRule 20 (3) & 45 (6)\n14\nForm 8\nReceipt\nRule 24 (3)\n15\nForm 9\nReceipt Register\nRule 24 (5)\n16\nForm 10\nStatement on Status of Cheques Received\nRule 24 (7)\n17\nForm 11\nCollection Register\nRule 27\n18\nForm 12\nSummary of Daily Collection\nRule 28\n19\nForm 33\nFunction -wise Income Subsidiary Ledger\nRule 31\n20\nForm 13\nRegister of Bills for Payment\nRule 34 (4)\n21\nForm 14\nPayment Order\nRule 34 (6) & 73 (2)\n22\nForm 17\nRegister of Permanent Advance\nRule 38 (3) & 70 (4)\n23\nForm 15\nCheque Issue Register\nRule 39\n24\nForm 41\nBank Advice\nRule 40 (2)\n25\nForm 42\nRegister of Bank Advices\nRule 40 (5)\n26\nForm 34\nFunction-wise Expenditure Subsidiary Ledger\nRule 43\n27\nForm 20\nDemand Register\nRule 45 (2), 52 (2), 53 (2) and 54 (2)\n28\nG1\nGrant Register\nRule 58\n29\nForm 32\nRegister of Land\nRule 63 (1) (a)\n30\nForm 30\nRegister of Immovable Properties\nRule 63 (1) (b)\n31\nForm 31\nRegister of Movable Properties\nRule 63 (1) (c)\n32\nForm 36\nRegister of Public Lighting System\nRule 63 (1) (d)\n33\nForm 35\nAsset Replacement Register\nRule 66\n34\nForm 16\nRegister of Advances\nRule 68\n35\nIN1\nInvestment Ledger/Register\nRule 71\n36\nForm 18\nRegister of Deposits\nRule 72\n37\nForm 19\nSummary Statement of Deposits Adjusted\nRule 73 (4)\n38\nBR 1\nRegister of Loans\nRule 75\n39\nBR 2\nRegister of Debentures\nRule 76\n40\nBR 3\nRegister of Sinking Funds\nRule 77\n41\nEM 1\nRegister of Earmarked Funds\nRule 78\n42\nTable 9.19\nReceipt and Payment Account\nRule 81 (2) & 83 (7)\n43\nTable 9.14\nTrial Balance\nRule 82\n44\nTable 9.17\nBalance Sheet\nRule 83 (4)\n45\nTable 9.16\nIncome and Expenditure Statement\nRule 83 (5)\n46\nTable 9.18\nStatement of Cash Flow\nRule 83 (6)\nSchedule I\nFunction Codes\nFunction Codes\nMajor Head\nMajor Head\nCode\nCode\nDescription\nDescription\nMinor Head\nMinor Head\nDetailed Head\nDetailed Head\ne-Code\ne-Code\nCode\nCode\nDescription\nDescription\nCode\nCode\nDescription\nDescription\n210\n210\nEstablishment Expenses\nEstablishment Expenses\n10\nSalaries, Wages and Bonus\n01\nBasic Pay\n210-10-01\n02\nDearness Allowance\n210-10-02\n03\nHouse Rent Allowance\n210-10-03\n04\nCCA\n210-10-04\n05\nConveyance Allowance\n210-10-05\n06\nInterim Relief\n210-10-06\n07\nSurrender Leave Encashment\n210-10-07\n08\nPerformance Bonus\n210-10-08\n11\nWages to workers through Placement Agencies\n210-10-11\n12\nPensionary Contribution\n210-10-12\n16\nFamily Planning Incentive\n210-10-16\n17\nGraduate Allowance\n210-10-17\n18\nPost Graduate Allowance\n210-10-18\n19\nStagnation Increment\n210-10-19\n20\nAddl. House Rent Allowance\n210-10-20\n21\nNew Pension Scheme (Employer Contribution)\n210-10-21\n22\nSpecial Pay\n210-10-22\n20\nBenefits and Allowances\n01\nLeave Travel Concession\n210-20-01\n02\nMedical Reimbursement\n210-20-02\n03\nTuition Fees\n210-20-03\n04\nEducation Allowance\n210-20-04\n05\nUniform allowance\n210-20-05\n06\nWorkmen Compensations\n210-20-06\n07\nTraining\n210-20-07\n08\nConcession in Bus-Pass\n210-20-08\n10\nEducational Concession & Scholarships\n210-20-10\n12\nSpecial Allowance\n210-20-12\n13\nAddl. Charge Allowance\n210-20-13\n14\nSubsistence Allowance\n210-20-14\n16\nNight Shift Allowance\n210-20-16\n17\nConveyance Allowance\n210-20-17\n18\nNon Private Practice Allowance\n210-20-18\n19\nWashing Allowance\n210-20-19\n20\nPhysically Handicapped Allowance\n210-20-20\n21\nTribal/Bad Climate Allowance\n210-20-21\n22\nRisk Allowance\n210-20-22\n23\nTypist Allowance\n210-20-23\n24\nComputer Allowance\n210-20-24\n28\nSupervisory Allowance\n210-20-28\n31\nOther Allowance\n210-20-31\n30\nPension\n01\nService Pension\n210-30-01\n02\nFamily Pension\n210-30-02\n03\nProvisional Pension\n210-30-03\n04\nAnticipatory Pension\n210-30-04\n40\nOther Terminal & Retirement Benefits\n01\nLeave encashment on Retirement\n210-40-01\n02\nDeath cum Retirement gratuity\n210-40-02\n03\nCommuted Pension\n210-40-03\n04\nPension and Leave Salary Contributions for\n\t\t\t\tDeputationists\n210-40-04\n05\nGeneral Provident Fund Interest Shortfall\n210-40-05\n06\nObsequies Expenses\n210-40-06\n220\n220\nAdministrative Expenses\nAdministrative Expenses\n10\nRent, Rates and Taxes\n01\nRents for Hired Premises\n220-10-01\n02\nRates and Taxes\n220-10-02\n11\nOffice maintenance\n01\nElectricity Charges\n220-11-01\n02\nWater Charges\n220-11-02\n03\nOffice Security\n220-11-03\n04\nHospitality expenses\n220-11-04\n12\nCommunication Expenses\n01\nTelephone\n220-12-01\n02\nMobiles\n220-12-02\n04\nLeased Lines & Internet\n220-12-04\n20\nBooks & Periodicals\n01\nNewspapers & Journals\n220-20-01\n02\nMagazines\n220-20-02\n21\nPrinting and Stationery\n01\nPrinting\n220-21-01\n02\nStationery\n220-21-02\n03\nComputer Consumables\n220-21-03\n04\nService postage\n220-21-04\n30\nTraveling & Conveyance\n01\nTraveling - In land\n220-30-01\n02\nTraveling - Abroad\n220-30-02\n03\nFuel for Office Vehicles\n220-30-03\n40\nInsurance\n01\nBuildings\n220-40-01\n02\nVehicles\n220-40-02\n03\nElectronic Equipment 3 220-40-03\n04\nFurniture\n220-40-04\n05\nInventory\n220-40-05\n50\nAudit Fees\n01\nStatutory Audit Fee\n220-50-01\n02\nCertification Fee\n220-50-02\n03\nOut of Pocket Expenses\n220-50-03\n51\nLegal Expenses\n01\nLegal Fees\n220-51-01\n02\nCost of recoveries of tax revenue\n220-51-02\n03\nCost of recoveries of other revenues\n220-51-03\n04\nCompensations Ordered by Courts\n220-51-04\n52\nProfessional and other fees\n01\nConsultancy Charges\n220-52-01\n02\nOther Professional Charges\n220-52-02\n60\nAdvertisement and Publicity\n01\nAdvertisement - Print Media\n220-60-01\n02\nAdvertisement -TV & Radio media\n220-60-02\n03\nHoardings\n220-60-03\n06\nMaintenance of Statutes\n220-60-06\n61\nMembership & subscriptions\n220-61-00\n80\nOthers\n220-80-00\n01\nHonorarium/sitting fee to Chairman and\n\t\t\t\tCouncilors\n220-80-01\n02\nHonorarium - Others\n220-80-02\n03\nOrganization of Festivals\n220-80-03\n230\n230\nOperations & Maintenance\nOperations & Maintenance\n10\nPower & Fuel\n01\nPower Charges for Street Lighting\n230-10-01\n02\nPower Charges for Water Pumping\n230-10-02\n03\nPower charges for other services\n230-10-03\n04\nFuel to Heavy Vehicles\n230-10-04\n05\nFuel to Light Vehicles\n230-10-05\n06\nFuel supply for Field Staff Vehicles\n230-10-06\n20\nBulk Purchases\n01\nSanitation/Conservancy Material\n230-20-01\n02\nPurchase of Medicines\n230-20-02\n03\nFogging/Anti-malaria\n230-20-03\n30\nConsumption of Stores\n01\nEngineering Stores\n230-30-01\n02\nTransport Stores\n230-30-02\n03\nMedical Stores\n230-30-03\n04\nCentral Stationary Stores\n230-30-04\n05\nLivery from PH staff\n230-30-05\n06\nLivery for engineering staff\n230-30-06\n07\nLivery for administration staff\n230-30-07\n08\nOthers\n230-30-08\n40\nHire Charges\n01\nMachinery Rent\n230-40-01\n02\nVehicles\n230-40-02\n50\nRepairs & maintenance infrastructure Assets\n01\nMain Roads\n230-50-01\n02\nBy-lane Roads\n230-50-02\n03\nBridges\n230-50-03\n04\nFly-Overs\n230-50-04\n05\nWater Supply Lines\n230-50-05\n06\nSewerage Lines\n230-50-06\n07\nStorm Water Drains\n230-50-07\n08\nTraffic Signals\n230-50-08\n09\nStreet Lighting\n230-50-09\n10\nBurial Grounds\n230-50-10\n11\nWater Supply\n230-50-11\n12\nSolid Waste Management\n230-50-12\n13\nTransit Station\n230-50-13\n14\nDumping yard\n230-50-14\n15\nCompost Yard\n230-50-15\n21\nOther repairs and maintenances\n230-50-21\n51\nRepairs & maintenance - Civic Amenities\n01\nMajor Parks\n230-51-01\n02\nMinor Parks\n230-51-02\n03\nColony Parks\n230-51-03\n04\nStadium\n230-51-04\n05\nPlay Grounds\n230-51-05\n06\nSwimming Pools\n230-51-06\n07\nNursery\n230-51-07\n08\nPlay Materials\n230-51-08\n09\nPublic Toilets\n230-51-09\n10\nMarket Yards\n230-51-10\n11\nParking Lots\n230-51-11\n12\nAvenue and Other Plantations\n230-51-12\n21\nOthers\n230-51-21\n52\nRepairs & maintenance - Buildings\n01\nCommunity Halls\n230-52-01\n02\nCommercial Complex\n230-52-02\n03\nOffice Buildings\n230-52-03\n04\nStaff Quarters\n230-52-04\n11\nOther Buildings\n230-52-11\n53\nRepairs & maintenance - Vehicles\n01\nHeavy Vehicles\n230-53-01\n02\nLight Vehicles\n230-53-02\n59\nRepairs & maintenance - Others\n01\nFurniture & Fixtures\n230-59-01\n02\nComputers & Net Work\n230-59-02\n03\nElectronic Equipment\n230-59-03\n04\nOffice Equipment\n230-59-04\n05\nSurvey & Drawing Equipment\n230-59-05\n06\nPlant & Machinery\n230-59-06\n07\nConservancy Tools\n230-59-07\n08\nStatues\n230-59-08\n09\nQuality Control Expenses\n230-59-09\n11\nOther Repairs and Maintenance\n230-59-11\n80\nOther operating & maintenance expenses\n01\nGarbage Clearance Equipment\n230-80-01\n02\nTesting & Inspection\n230-80-02\n03\nField Survey & Inspection\n230-80-03\n04\nWater Purification\n230-80-04\n05\nMapping, Plotting & Drawing Expenses\n230-80-05\n06\nNaming & Numbering of Streets\n230-80-06\n07\nDemolition & Removal Expenses\n230-80-07\n08\nQuality Control Expenses\n230-80-08\n09\nPrevention of Epidemics\n230-80-09\n10\nCollection and Testing of Food Samples\n230-80-10\n11\nExpenses on Unclaimed Dead Bodies\n230-80-11\n12\nControl of Stray Animals\n230-80-12\n13\nSanitation/Conservancy Expenses\n230-80-13\n14\nIntensive/Special Sanitation including for\n\t\t\t\tFairs & Festivals\n230-80-14\n15\nMaintenance of Garbage Dumping Yards/Transfer\n\t\t\t\tStations\n230-80-15\n16\nMaintenance of slaughter houses\n230-80-16\n21\nOthers\n230-80-21\n240\n240\nInterest & Finance Charges\nInterest & Finance Charges\n10\nInterest on Loans from Central Government\n240-10-00\n20\nInterest on Loans from State Government\n240-20-00\n30\nInterest on Loans from Government Bodies &\n\t\t\t\tAssociations\n240-30-00\n40\nInterest on Loans from International Agencies\n240-40-00\n50\nInterest on Loans from Banks & Other\n\t\t\t\tFinancial Institutions\n240-50-00\n60\nOther Interest\n01\nBonds\n240-60-01\n02\nFinance Lease\n240-60-02\n03\nHire Purchase\n240-60-03\n11\nOthers\n240-60-11\n70\nBank Charges\n01\nMiscellaneous Bank Charges\n240-70-01\n80\nOther Finance Expenses\n01\nExpenses on Issue of Bonds\n240-80-01\n02\nSurveillance Fee\n240-80-02\n03\nTransaction Processing For Collections\n240-80-03\n04\nCredit Rating\n240-80-04\n11\nOther Finance Expenses\n240-80-11\n250\n250\nProgramme Expenses\nProgramme Expenses\n10\nElection Expenses\n01\nLocal Body Elections\n250-10-01\n02\nMLA/MP Elections\n250-10-02\n20\nOwn Programme\n01\nEnvironmental Awareness Programme\n250-20-01\n03\nStudy Tour/Trainings\n250-20-03\n04\nSeminars\n250-20-04\n05\nVoluntary Garbage Disposal Programme\n250-20-05\n06\nCultural Programmes\n250-20-06\n07\nCommunity Organisation / Mobilisation\n250-20-07\n08\nSpecial Nutritation Programme\n250-20-08\n09\nSummer/Winter Coaching Camps\n250-20-09\n11\nOthers\n250-20-11\n30\nShare in Programme of others\n01\nFamily Welfare Programme\n250-30-01\n02\nFinancial Aid for Urban Self Help Groups\n250-30-02\n03\nDisbursements to T&S / DWCUA & Self\n\t\t\t\tHelp Groups under SJSRY\n250-30-03\n04\nShilparamam Greening/Others\n250-30-04\n05\nUrban Malaria Eradication\n250-30-05\n06\nMid Day Meals\n250-30-06\n11\nOthers\n250-30-11\n260\n260\nRevenue Grants, Contribution and Subsidies\nRevenue Grants, Contribution and Subsidies\n10\nGrants\n260-10-00\n20\nContributions\n260-20-00\n30\nSubsidies\n260-30-00\n270\n270\nProvisions and Write off\nProvisions and Write off\n10\nProvisions for Doubtful receivables\n01\nProperty Tax\n270-10-01\n02\nAdvertisement Tax\n270-10-02\n03\nOthers\n270-10-03\n20\nProvision for other Assets\n03\nLoans & Advances to others\n270-20-03\n30\nRevenues written off\n01\nProperty Tax\n270-30-01\n02\nAdvertisement Tax\n270-30-02\n11\nOthers\n270-30-11\n40\nAssets written off\n01\nStores\n270-40-01\n02\nInvestments\n270-40-02\n03\nDecline in Fixed Assets\n270-40-03\n04\nLoans & Advances to others\n270-40-04\n50\nMiscellaneous Expense written off\n01\nDeferred Revenue Expenses\n270-50-01\n271\n271\nMiscellaneous Expenses\nMiscellaneous Expenses\n10\nLoss on disposal of Assets\n271-10-00\n20\nLoss on disposal of Investments\n01\nMutual Fund Investment/shares\n271-20-01\n30\nDecline in Value of Investments\n271-30-00\n80\nOther miscellaneous expenditure\n271-80-00\n01\nRefund of Lapsed Deposit\n271-80-01\n272\n272\nDepreciation\nDepreciation\n20\nBuildings\n272-20-00\n30\nRoads & Bridges\n272-30-00\n31\nSewerage and Drainage\n272-31-00\n32\nWaterworks\n272-32-00\n33\nPublic Lighting\n272-33-00\n40\nPlant & machinery\n272-40-00\n50\nVehicles\n272-50-00\n60\nOffice & Other Equipments\n272-60-00\n70\nFurniture, Fixtures, Fittings and Electrical\n\t\t\t\tAppliances\n272-70-00\n80\nOther Fixed Assets\n272-80-00\nParks and gardens\n272-80-01\n280\n280\nPrior Period Item\nPrior Period Item\nIncome\nIncome\n10\nTaxes\n280-10-00\n20\nOther Revenues\n280-20-00\n30\nRecovery of revenues written off\n280-30-00\n40\nOther Income\n280-40-00\nExpenses\nExpenses\n50\nRefund of Taxes\n280-50-00\n60\nRefund of Other Revenues\n280-60-00\n80\nOther Expenses\n280-80-00\n290\n290\nTransfer to Reserve Funds\nTransfer to Reserve Funds\n10\nTransfer to Capital Funds\n01\nCity Development Fund\n290-10-01\n02\nUCD Fund\n290-10-02\n20\nTransfer to Earmarked Funds\n01\nSinking Fund\n290-20-01\n02\nSalary Reserve Fund\n290-20-02\n03\nPension Reserve Fund\n290-20-03\n30\nRevenue Surplus\n01\nGeneral Reserve\n290-30-01\n02\nSurplus/Deficit\n290-30-02\nSchedule IV\nAccount Codes - Liability\nAccount Codes - Liability\nMajor Head\nMajor Head\nCode\nCode\nDescription\nDescription\nMinor Head\nMinor Head\nDetailed Heads\nDetailed Heads\ne-Code\ne-Code\nCode\nCode\nDescription\nDescription\nCode\nCode\nDescription\nDescription\n310\n310\nMunicipal Fund\nMunicipal Fund\n10\nFund\n01\nRevenue Transfers\n310-10-01\n90\nSurplus/deficit\n310-90-00\n311\n311\nEarmarked Funds\nEarmarked Funds\n10\nSpecial Funds\n01\nCity Development Fund\n311-10-01\n02\nUrban Poverty Alleviation Fund\n311-10-02\n03\nAbatement of Pollution of Rivers\n311-10-03\n04\nPreservation of Heritage sites fund\n311-10-04\n05\nRevolving Fund\n311-10-05\n06\nOthers\n311-10-06\n50\nSinking Funds\n01\nCity Development Bonds\n311-50-01\n02\nOthers\n311-50-02\n70\nTrust or Agency Funds\n01\nSalary Reserve Fund\n311-70-01\n02\nPension Fund\n311-70-02\n03\nGeneral Provident Fund\n311-70-03\n06\nOld age Pension\n311-70-06\n07\nWidow Pension\n311-70-07\n08\nDisabled Pension\n311-70-08\n11\nOthers\n311-70-11\n312\n312\nReserves\nReserves\n10\nCapital Contribution\n312-10-00\n11\nCapital Reserve\n312-11-00\n20\nBorrowing Redemption reserve\n312-20-00\n30\nSpecial Funds (Utilised)\n312-30-00\n40\nStatutory Reserve\n312-40-00\n50\nGeneral Reserve\n312-50-00\n01\nOther Reserves\n312-50-01\n60\nRevaluation Reserve\n01\nFixed Assets\n312-60-01\n320\n320\nGrants, Contribution for specific purposes\nGrants, Contribution for specific purposes\n10\nCentral Government\n01\nAdarsh Basti Scheme\n320-10-01\n02\nAbatement of Pollution of Rivers\n320-10-02\n03\nJnnurm\n320-10-03\n04\nRAY\n320-10-04\n05\nXII Finance Commission\n320-10-05\n06\nXIII Finance Commission\n320-10-06\n07\nMP Local Area Development\n320-10-07\n11\nOthers\n320-10-11\n20\nState Government\n01\nWater Supply\n320-20-01\n02\nState Finance Commission\n320-20-02\n03\nMP Local Area Development\n320-20-03\n04\nAssembly Constituency Development Programme\n320-20-04\n06\nJnnurm\n320-20-06\n07\nRAY\n320-20-07\n08\nImprovement of Cities\n320-20-08\n09\nMEPMA\n320-20-09\n10\nRain Water Harvesting (RWH)\n320-20-10\n11\nMake City Green\n320-20-11\n12\nMRTS Project\n320-20-12\n13\nTWINS/e-Seva Project\n320-20-13\n14\nNational Slum Development Programme (NSDP)\n320-20-14\n15\nSJSRY\n320-20-15\n16\nBalika Samrudhi Yojana (BSY)\n320-20-16\n17\nLocal Water Supply & Sewerage in Slums\n320-20-17\n18\nUrban Community Development (UCD)\n320-20-18\n19\nIPP VIII Project\n320-20-19\n20\nNatural Calamities Grant\n320-20-20\n21\nReimbursement from Govt. Departments including\n\t\t\t\tR&B\n320-20-21\n22\nAbatement of Pollution of Rivers\n320-20-22\n23\nOthers\n320-20-23\n30\nOther Government Agencies\n01\nOther Central Government Agencies\n320-30-01\nOther State Government Agencies\n320-30-02\n40\nFinancial Institutions\n320-40-00\n50\nWelfare Bodies\n320-50-00\n60\nInternational Organizations\n01\nWater & Sanitation Programme (World Bank)\n320-60-01\n02\nUrban Management/Cities Alliance Programme\n\t\t\t\t(UNCHS -World Bank)\n320-60-02\n06\nOthers\n320-60-06\n80\nOthers\n01\nPublic Contribution for Works\n320-80-01\n02\nAbatement of Pollution of River (Industry\n\t\t\t\tContribution)\n320-80-02\n03\nOther Contribution\n320-80-03\n330\n330\nSecured Loans\nSecured Loans\n10\nLoans from Central Government\n01\nShort Term Loan\n330-10-01\n02\nLong Term Loan\n330-10-02\n20\nLoans from State Government\n01\nShort Term Loan\n330-20-01\n02\nLong Term Loan\n330-20-02\n30\nLoans from Government Bodies & Association\n330-30-00\n40\nLoans from international Agencies\n330-40-00\n50\nLoans from Banks & Other Financial\n\t\t\t\tInstitutions\n01\nFrom Banks\n330-50-01\n02\nFrom Other Financial Institutions\n330-50-02\n03\nInstitutional Agencies\n330-50-03\n60\nOther Term Loans\n01\nHUDCO Loans\n330-60-01\n02\nOthers\n330-60-02\n70\nBonds & Debentures\n01\nBonds & Debentures\n330-70-01\n80\nOther Loans\n330-80-00\n331\n331\nUnsecured Loans\nUnsecured Loans\n10\nLoans from Central Government\n01\nShort Term Loan\n331-10-01\n02\nLong Term Loan\n331-10-02\n20\nLoans from State Government\n01\nShort Term Loan\n331-20-01\n02\nLong Term Loan\n331-20-02\n30\nLoans from Government Bodies & Association\n331-30-00\n40\nLoans from International Agencies\n331-40-00\n50\nLoans from Banks & Other Financial\n\t\t\t\tInstitutions\n01\nFrom Banks\n331-50-01\n02\nFrom Other Financial Institutions\n331-50-02\n03\nInstitutional Agencies\n331-50-03\n60\nOther Term Loans\n01\nHUDCO Loans\n331-60-01\n70\nBonds & Debentures\n01\nBonds & Debentures\n331-70-01\n80\nOther Loans\n331-80-00\n340\n340\nDeposits Received\nDeposits Received\n10\nFrom Contractors / Suppliers\n01\nErnest Money Deposit\n340-10-01\n02\nRetention Money Deposit\n340-10-02\n03\nFurther Security Deposit\n340-10-03\n04\nAdditional Security Deposit\n340-10-04\n20\nDeposits - Revenues\n01\nRental Deposits\n340-20-01\n02\nSecurity Deposits\n340-20-02\n30\nFrom Staff\n340-30-00\n80\nFrom Others\n340-80-00\n341\n341\nDeposit works\nDeposit works\n10\nCivil works\n01\nState Government Departments\n341-10-01\n02\nPublic Sector Undertakings\n341-10-02\n03\nPrivate Organizations & Citizens\n341-10-03\n20\nElectrical works\n341-20-00\n80\nOthers\n01\nState Government Departments\n341-80-01\n02\nPublic Sector Undertakings\n341-80-02\n03\nPrivate Organizations & Citizens\n341-80-03\n350\n350\nOther Liabilities\nOther Liabilities\n10\nCreditors\n01\nSuppliers\n350-10-01\n02\nContractors\n350-10-02\n03\nExpenses\n350-10-03\n11\nEmployee liabilities\n01\nSalary Payable\n350-11-01\n02\nPension Payable\n350-11-02\n03\nLeave Salary Payable\n350-11-03\n04\nTerminal Benefits Payable\n350-11-04\n06\nUnpaid Salaries\n350-11-06\n07\nContributory Pension Payable\n350-11-07\n12\nInterest Accrued and due\n01\nCentral Government Loans\n350-12-01\n02\nState Government Loans\n350-12-02\n03\nInternational Agencies\n350-12-03\n04\nFinancial Institutions\n350-12-04\n05\nBonds\n350-12-05\n06\nOthers\n350-12-06\n20\nRecoveries payable\n01\nGPF\n350-20-01\n02\nGPF -Employees on Deputation\n350-20-02\n03\nGIS\n350-20-03\n04\nProfession Tax\n350-20-04\n05\nAPGLI\n350-20-05\n06\nLIC\n350-20-06\n07\nBanks Loan\n350-20-07\n08\nTDS from Employees\n350-20-08\n09\nAPEWF\n350-20-09\n10\nCourt Recoveries\n350-20-10\n11\nRent on Quarters\n350-20-11\n12\nNew Pension Scheme\n350-20-12\n13\nFlag Day\n350-20-13\n14\nCM Relief Fund\n350-20-14\n15\nLabour Cess\n350-20-15\n16\nEmployee Provident Fund\n350-20-16\n17\nEmployee State Insurance\n350-20-17\n18\nCooperative Society 1\n350-20-18\n19\nCooperative Society 2\n350-20-19\n20\nCooperative Society 3\n350-20-20\n21\nCooperative Society 4\n350-20-21\n22\nOther Cooperative Society\n350-20-22\n24\nOther Employee Deductions\n350-20-24\n25\nTDS from Contractors\n350-20-25\n51\nTurnover Tax\n350-20-51\n52\nVAT\n350-20-52\n53\nCST/GST\n350-20-53\n54\nService Tax\n350-20-54\n55\nNAC\n350-20-55\n56\nSeignorage Charges\n350-20-56\n57\nTDS Payable Interest\n350-20-57\n58\nOther Recoveries From Contractors\n350-20-58\n61\nCourt Attachments\n350-20-61\n30\nGovernment Dues payable\n01\nLibrary Cess\n350-30-01\n02\nEducation Cess\n350-30-02\n03\nCourt Attachment\n350-30-03\n40\nRefunds payable\n01\nTaxes\n350-40-01\n02\nFamily Benefit Fund Settlements\n350-40-02\n03\nGroup Insurance Settlements\n350-40-03\n04\nUnutilized Grants\n350-40-04\n06\nDevelopment Charges to UDA\n350-40-06\n07\nOthers\n350-40-07\n41\nAdvance Collection of Revenues\n01\nProperty Tax\n350-41-01\n02\nAdvertisement Tax\n350-41-02\n03\nTrade License\n350-41-03\n04\nRent\n350-41-04\n05\nOthers\n350-41-05\n80\nOthers\n01\nStale Cheque\n350-80-01\n02\nCompensation Payable\n350-80-02\n03\nLease Charges payable\n350-80-03\n04\nAdvances under Hire Purchases\n350-80-04\n05\nElection deposit from candidates\n350-80-05\n90\nSale Proceeds\n01\nDetrained Properties\n350-90-01\n02\nAssets\n350-90-02\n03\nStores\n350-90-03\n360\n360\nProvisions\nProvisions\n10\nProvisions for Expenses\n01\nEstablishment Expenses\n360-10-01\n02\nAdministrative Expenses\n360-10-02\n03\nOperations & Maintenance\n360-10-03\n20\nProvision for Interest\n01\nInterest Accrued and not due\n360-20-01\n30\nProvision for Other Assets\n01\nInventory\n360-30-01\n02\nInvestments\n360-30-02\n40\nProvisions for Doubtful receivables\n01\nProperty Tax\n360-40-01\n02\nAdvertisement Tax\n360-40-02\n03\nTrade License\n360-40-03\n04\nRents\n360-40-04\n11\nOthers\n360-40-11\nSchedule V\nAccount Codes - Assets\nAccount Codes - Assets\nMajor Head\nMajor Head\nCode\nCode\nDescription\nDescription\nMinor Head\nMinor Head\nDetailed Heads\nDetailed Heads\ne-Code\ne-Code\nCode\nCode\nDescription\nDescription\nCode\nCode\nDescription\nDescription\n410\n410\nFixed Assets\nFixed Assets\n10\nLand\n01\nOpen Space\n410-10-01\n02\nGrounds\n410-10-02\n03\nParks\n410-10-03\n04\nGardens\n410-10-04\n05\nBurial ground\n410-10-05\n06\nOthers\n410-10-06\n20\nBuildings\n01\nOffice Buildings\n410-20-01\n02\nCommercial Complex\n410-20-02\n03\nHospitals, Dispensaries & Health Posts\n410-20-03\n04\nCommunity Halls & Reading Rooms\n410-20-04\n05\nGuest Houses\n410-20-05\n06\nStaff Quarters\n410-20-06\n07\nPublic Latrines & Urinals\n410-20-07\n08\nSchool Buildings\n410-20-08\n09\nStadium\n410-20-09\n11\nOther Buildings\n410-20-11\n30\nRoads & Bridges\n01\nConcrete Road\n410-30-01\n02\nBlack Topped Roads\n410-30-02\n03\nLink Roads, Parallel Roads & Slip Roads\n410-30-03\n04\nFootpaths & Table Drains\n410-30-04\n05\nBridges & Culverts\n410-30-05\n06\nFly-overs & Over Bridges\n410-30-06\n07\nSubways & Causeways\n410-30-07\n08\nFoot-over Bridges\n410-30-08\n11\nOthers\n410-30-11\n31\nSewerage and Drainage\n01\nUnderground Drains\n410-31-01\n02\nMajor Drains\n410-31-02\n03\nMinor Drains\n410-31-03\n32\nWater works\n01\nWater works\n410-32-01\n02\nOpen/bore Wells\n410-32-02\n03\nReservoirs\n410-32-03\n04\nPump house\n410-32-04\n05\nWater Mains\n410-32-05\n06\nDistribution lines\n410-32-06\n07\nWater bodies - Major\n410-32-07\n08\nWater bodies - Minor\n410-32-08\n09\nElevated Service Reservoir\n410-32-09\n10\nGround Level Service Reservoir\n410-32-10\n11\nSummer Storage Tank\n410-32-11\n33\nPublic Lighting\n01\nLighting On Main Roads\n410-33-01\n02\nLighting On Lanes & By-lanes\n410-33-02\n40\nPlant & Machinery\n01\nRoads\n410-40-01\n02\nWater Supply\n410-40-02\n03\nTransport\n410-40-03\n04\nElectrical\n410-40-04\n05\nOthers\n410-40-05\n50\nVehicles\n01\nAmbulance\n410-50-01\n02\nBuses\n410-50-02\n03\nCars & Jeeps\n410-50-03\n04\nCranes/JCB/ Proclainer\n410-50-04\n05\nTrucks\n410-50-05\n06\nTankers\n410-50-06\n07\nSweeping Machines\n410-50-07\n08\nAutos\n410-50-08\n09\nTractors\n410-50-09\n10\nTwo Wheelers\n410-50-10\n11\nOther Vehicles\n410-50-11\n60\nOffice & Other Equipments\n01\nAir Conditioners\n410-60-01\n02\nComputers\n410-60-02\n03\nFaxes\n410-60-03\n04\nPhotocopiers\n410-60-04\n05\nRefrigerators\n410-60-05\n06\nNetwork Equipment\n410-60-06\n07\nNetwork Cabling\n410-60-07\n08\nTV\n410-60-08\n11\nOther Equipment\n410-60-11\n70\nFurniture, Fixtures, Fittings and Electrical\n\t\t\t\tAppliances\n01\nCabinets & Partitions\n410-70-01\n02\nCupboards\n410-70-02\n03\nFans\n410-70-03\n04\nElectrical Fittings\n410-70-04\n05\nTables & Chairs\n410-70-05\n11\nOthers\n410-70-11\n80\nOther Fixed Assets\n410-80-00\n90\nAssets under Disposal\n01\nValuable Assets\n410-90-01\n02\nScraped Assets\n410-90-02\n411\n411\nAccumulated Depreciation\nAccumulated Depreciation\n20\nBuildings\n01\nOffice Buildings\n411-20-01\n02\nCommercial Complex\n411-20-02\n03\nHospitals, Dispensaries & Health Posts\n411-20-03\n04\nCommunity Halls & Reading Rooms\n411-20-04\n05\nGuest Houses\n411-20-05\n06\nStaff Quarters\n411-20-06\n07\nPublic Latrines & Urinals\n411-20-07\n08\nSchool Buildings\n411-20-08\n09\nStadium\n411-20-09\n11\nOther Buildings\n411-20-11\n30\nRoads & Bridges\n01\nConcrete Road\n411-30-01\n02\nBlack Topped Roads\n411-30-02\n03\nLink Roads, Parallel Roads & Slip Roads\n411-30-03\n04\nFootpaths & Table Drains\n411-30-04\n05\nBridges & Culverts\n411-30-05\n06\nFly-overs & Over Bridges\n411-30-06\n07\nSubways & Causeways\n411-30-07\n08\nFoot Over Bridges\n411-30-08\n11\nOther Roads\n411-30-11\n31\nSewerage and Drainage\n01\nUnderground Drains\n411-31-01\n02\nMajor Drains\n411-31-02\n03\nMinor Drains\n411-31-03\n32\nWater Works\n01\nWaterworks\n411-32-01\n02\nOpen/Bore Wells\n411-32-02\n03\nReservoirs\n411-32-03\n04\nPump House\n411-32-04\n05\nWater Mains\n411-32-05\n06\nDistributions Lines\n411-32-06\n07\nWater Bodies - Major\n411-32-07\n08\nWater Bodies - Minor\n411-32-08\n09\nElevated Service Reservoir\n411-32-09\n10\nGround Level Service Reservoir\n411-32-10\n11\nSummer Storage Tank\n411-32-11\n33\nPublic Lighting\n01\nLighting on Main Roads\n411-33-01\n02\nLighting on Lanes & By-lines\n411-33-02\n40\nPlant & Machinery\n01\nRoads\n411-40-01\n02\nWater Supply\n411-40-02\n03\nTransport\n411-40-03\n04\nElectrical\n411-40-04\n05\nOthers\n411-40-05\n50\nVehicles\n01\nAmbulance\n411-50-01\n02\nBuses\n411-50-02\n03\nCars & Jeeps\n411-50-03\n04\nCranes/JCB/Proclainer\n411-50-04\n05\nTrucks\n411-50-05\n06\nTankers\n411-50-06\n07\nSweeping Machines\n411-50-07\n08\nAutos\n411-50-08\n09\nTractors\n411-50-09\n10\nTwo Wheelers\n411-50-10\n11\nOther Vehicles\n411-50-11\n60\nOffice & Other Equipments\n01\nAir Conditioners\n411-60-01\n02\nComputers\n411-60-02\n03\nFaxes\n411-60-03\n04\nPhotocopiers\n411-60-04\n05\nRefrigerators\n411-60-05\n06\nNetwork Equipment\n411-60-06\n07\nNetworking Cabling\n411-60-07\n08\nTV\n411-60-08\n11\nOther Equipment\n411-60-11\n70\nFurniture, Fixtures, Fittings and Electrical\n\t\t\t\tAppliances\n01\nCabinets & Partitions\n411-70-01\n02\nCupboards\n411-70-02\n03\nFans\n411-70-03\n04\nElectrical Fittings\n411-70-04\n05\nTables & Chairs\n411-70-05\n11\nOthers\n411-70-11\n80\nOther Fixed Assets\n411-80-00\n412\n412\nCapital Work-ln-Progress\nCapital Work-ln-Progress\n20\nCapital work in Progress - Buildings\n01\nOffice Buildings\n412-20-01\n02\nCommercial Complex\n412-20-02\n03\nHospitals, Dispensaries & Health Posts\n412-20-03\n04\nCommunity Halls & Reading Rooms\n412-20-04\n05\nGuest Houses\n412-20-05\n06\nStaff Quarters\n412-20-06\n07\nPublic Latrines & Urinals\n412-20-07\n08\nSchool Buildings\n412-20-08\n09\nStadium\n412-20-09\n11\nOther Buildings\n412-20-11\n30\nRoads & Bridges\n01\nConcrete Road\n412-30-01\n02\nBlack Topped Roads\n412-30-02\n03\nLink Roads, Parallel Roads & Slip Roads\n412-30-03\n04\nFootpaths & Table Drains\n412-30-04\n05\nBridges & Culverts\n412-30-05\n06\nFly-Overs & Over Bridges\n412-30-06\n07\nSubways & Causeways\n412-30-07\n08\nFoot-Over Brides\n412-30-08\n11\nOthers\n412-30-11\n31\nSewerage and Drainage\n01\nUnderground Drains\n412-31-01\n02\nMajor Drains\n412-31-02\n03\nMinor Drains\n412-31-03\n32\nWater Works\n01\nWater Works\n412-32-01\n02\nOpen/bore Wells\n412-32-02\n03\nReservoirs\n412-32-03\n04\nPump House\n412-32-04\n05\nWater Mains\n412-32-05\n06\nDistribution lines\n412-32-06\n07\nWater bodies - Major\n412-32-07\n08\nWater bodies - Minor\n412-32-08\n09\nElevated Service Reservoir\n412-32-09\n10\nGround Level Service Reservoir\n412-32-10\n11\nSummer Storage Tank\n412-32-11\n33\nPublic Lighting\n01\nLighting On Main Roads\n412-33-01\n02\nLighting On Lanes & By-lanes\n412-33-02\n40\nPlant & Machinery\n01\nRoads\n412-40-01\n02\nWater Supply\n412-40-02\n03\nTransport\n412-40-03\n04\nElectrical\n412-40-04\n05\nOthers\n412-40-05\n50\nVehicles\n01\nAmbulance\n412-50-01\n02\nBuses\n412-50-02\n03\nCars & Jeeps\n412-50-03\n04\nCranes/JCB/Proclainer\n412-50-04\n05\nTrucks\n412-50-05\n06\nTankers\n412-50-06\n07\nSweeping machines\n412-50-07\n08\nAutos\n412-50-08\n09\nTractors\n412-50-09\n10\nTwo wheelers\n412-50-10\n11\nOther Vehicles\n412-50-11\n70\nFurniture, Fixtures, Fittings and Electrical\n\t\t\t\tAppliances\n01\nCabinets & Partitions\n412-70-01\n02\nCupboards\n412-70-02\n03\nFans\n412-70-03\n04\nElectrical Fitting\n412-70-04\n05\nTables & Chairs\n412-70-05\n11\nOthers\n412-70-11\n80\nOther Fixed Assets\n412-80-00\n420\n420\nInvestments - General Fund\nInvestments - General Fund\n10\nCentral Government Securities\n420-10-00\n20\nState Government Securities\n420-20-00\n30\nDebentures and Bonds\n420-30-00\n40\nPreference Shares\n420-40-00\n50\nEquity Shares\n420-50-00\n60\nUnits of Mutual Funds\n420-60-00\n80\nOther Investments\n01\nFixed Deposits\n420-80-01\n90\nAccumulated Provision\n420-90-00\n421\n421\nInvestments - Other Funds\nInvestments - Other Funds\n10\nCentral Government Securities\n421-10-00\n20\nState Government Securities\n421-20-00\n30\nDebentures and Bonds\n421-30-00\n40\nPreference Shares\n421-40-00\n50\nEquity Shares\n421-50-00\n60\nUnits of Mutual Funds\n421-60-00\n80\nOther Investments\n01\nFixed Deposits with Banks\n421-80-01\n90\nAccumulated Provision\n421-90-00\n430\n430\nStock - in- hand\nStock - in- hand\n10\nStores\n01\nEngineering Stores\n430-10-01\n02\nTransport Stores\n430-10-02\n03\nMedical Stores\n430-10-03\n04\nCentral Stationary Stores\n430-10-04\n20\nLoose Tools\n430-20-00\n80\nOthers\n430-80-00\n431\n431\nSundry Debtors (Receivables)\nSundry Debtors (Receivables)\n10\nReceivables for Property Taxes\n01\nPrivate Properties\n431-10-01\n02\nGovernment Properties\n431-10-02\n03\nVacant Lands\n431-10-03\n19\nReceivable for Other Taxes\n01\nPrivate Properties\n431-19-01\n02\nGovernment Properties\n431-19-02\n03\nOther Taxes\n431-19-03\n20\nReceivables for Cess\n431-20-00\n30\nReceivable for Fees & User Charges\n01\nWater Supply\n431-30-01\n02\nTrade License\n431-30-02\n03\nOthers\n431-30-03\n40\nReceivable from other sources\n01\nRent\n431-40-01\n02\nInterest Accrued & Due\n431-40-02\n03\nInterest Accrued but not due\n431-40-03\n04\nInterest Receivable on Employee Loans\n431-40-04\n05\nOthers\n431-40-05\n50\nReceivable from Government\n01\nState Government\n431-50-01\n02\nCentral Government\n431-50-02\n03\nGovernment Departments\n431-50-03\n04\nPublic Sector Undertakings\n431-50-04\n80\nReceivables control accounts\n01\nProperty Taxes\n431-80-01\nState Govt Cess/levies in Taxes - Control\n\t\t\t\taccounts\nState Govt Cess/levies in Taxes - Control\n\t\t\t\taccounts\n91\nState Govt Cess/ levies in Property Taxes -\n\t\t\t\tControl account\n431-91-00\n92\nState Govt Cess/ levies in Water Taxes - Control\n\t\t\t\taccount\n431-92-00\n99\nState Govt Cess/ levies in Other Taxes - Control\n\t\t\t\taccount\n431-99-00\n432\n432\nAccumulated Provisions against Debtors\n\t\t\t\t(Receivables)\nAccumulated Provisions against Debtors\n\t\t\t\t(Receivables)\n10\nProvision for outstanding Property Taxes\n432-10-00\n11\nProvision for outstanding Water Taxes\n432-11-00\n12\nProvision for outstanding Other Taxes\n432-12-00\n20\nProvision for outstanding Cess\n432-20-00\n30\nProvision for outstanding Fees & User\n\t\t\t\tCharges\n432-30-00\n40\nProvision for outstanding other receivable\n432-40-00\n91\nState Govt Cess/ levies in Property Taxes -\n\t\t\t\tProvision account\n432-91-00\n92\nState Govt Cess/ levies in Water Taxes -\n\t\t\t\tProvision account\n432-92-00\n99\nState Govt Cess/ levies in Other Taxes -\n\t\t\t\tProvision account\n432-99-00\n440\n440\nPre-paid Expenses\nPre-paid Expenses\n10\nEstablishment\n440-10-00\n20\nAdministration\n01\nRent, Rates Taxes\n440-20-01\n02\nInsurance\n440-20-02\n11\nOthers (Prepaid Expenses)\n440-20-11\n30\nOperations & Maintenance\n01\nAnnual Maintenance Contracts\n440-30-01\n450\n450\nCash and Bank balance\nCash and Bank balance\n10\nCash\n01\nCash On Hand\n450-10-01\n02\nCash In Transit\n450-10-02\n51\nCheques-in-hand\n450-10-51\n91\nInter Bank Account Fund Transfer\n450-10-91\nBalance with Bank - Municipal Fund\nBalance with Bank - Municipal Fund\n21\nNationalised Banks\n01\nState Bank of India\n450-21-01\n02\nState Bank of Hyderabad\n450-21-02\n03\nAndhra Bank\n450-21-03\n04\nCanara Bank\n450-21-04\n22\nOther Scheduled Banks\n01\nICICI Bank\n450-22-01\n02\nIDBI Bank\n450-22-02\n03\nHDFC Bank\n450-22-03\n23\nScheduled Cooperative Banks\n450-23-00\n24\nPost Office\n450-24-00\nBalance with Bank - Special Funds\nBalance with Bank - Special Funds\n41\nNationalised Banks\n01\nState Bank Of India\n450-41-01\n02\nState Bank Of Hyderabad\n450-41-02\n03\nAndhra Bank\n450-41-03\n04\nCanara Bank\n450-41-04\n42\nOther Scheduled Banks\n01\nICICI Bank\n450-42-01\n02\nIDBI Bank\n450-42-02\n03\nHDFC Bank\n450-42-03\n43\nScheduled Cooperative Banks\n450-43-00\n44\nPost Office\n450-44-00\nBalance with Bank - Grant Funds\nBalance with Bank - Grant Funds\n61\nNationalized Banks\n01\nState Bank Of India\n450-61-01\n02\nState Bank Of Hyderabad\n450-61-02\n62\nOther Scheduled Banks\n450-62-00\n63\nScheduled Cooperative Banks\n450-63-00\n64\nPost Office\n450-64-00\n460\n460\nLoans, Advances and Deposits\nLoans, Advances and Deposits\n10\nLoans and advances to employees\n01\nHouse Building Advance\n460-10-01\n02\nVehicle Advance\n460-10-02\n03\nComputer Advance\n460-10-03\n04\nFestival Advance\n460-10-04\n05\nEducation Advance\n460-10-05\n06\nOther Advance\n460-10-06\n07\nPay advance\n460-10-07\n08\nLTC Advance\n460-10-08\n09\nMarriage Advance\n460-10-09\n10\nMedical Advance\n460-10-10\n11\nSpl Festival Advance\n460-10-11\n20\nEmployee Provident Fund Loans\n460-20-00\n30\nLoans to Others\n460-30-00\n40\nAdvance to Suppliers and contractors\n01\nSuppliers\n460-40-01\n02\nContractors\n460-40-02\n03\nExpenses\n460-40-03\n04\nMaterials Issued to Contractors\n460-40-04\n50\nAdvance to others\n01\nEmployees for works\n460-50-01\n02\nTravel Advance\n460-50-02\n03\nImprest\n460-50-03\n04\nExecuting agency for projects\n460-50-04\n60\nDeposits with external Agencies\n01\nTelephone\n460-60-01\n02\nElectricity\n460-60-02\n03\nPetrol Pumps\n460-60-03\n11\nOther Deposit with External Agencies\n460-60-11\n80\nOther Current Assets\n01\nHP Instalments receivable\n460-80-01\n11\nOthers\n460-80-11\n461\n461\nAccumulated Provisions against Loans,\n\t\t\t\tAdvances and Deposits\nAccumulated Provisions against Loans,\n\t\t\t\tAdvances and Deposits\n10\nLoans to Others\n461-10-00\n20\nAdvances\n461-20-00\n30\nDeposits\n461-30-00\n470\n470\nOther Assets\nOther Assets\n10\nDeposit Works -Expenditure\n01\nCivil Works\n470-10-01\n02\nElectric Works\n470-10-02\n03\nOther Works\n470-10-03\n20\nInter Unit Accounts\n470-20-00\n51\nInter Fund Transfer\n470-20-51\n30\nInterest Control Payable\n470-30-00\n480\n480\nMiscellaneous Expenditure to be written off\nMiscellaneous Expenditure to be written off\n10\nLoan Issue Expenses\n01\nDeferred Revenue Expenses\n480-10-01\n20\nDiscount on Issue of loans\n480-20-00\n30\nOthers\n480-30-00\nForm 1\nForm 1\nName of the ULB:_____________________\nName of the ULB:_____________________\nCash Book\nCash Book\nReceipt\nReceipt\nSr. No.\nSr. No.\nDate\nDate\nRcpt. Vchr. No.\nRcpt. Vchr. No.\nCode of Account\nCode of Account\nParticulars of Receipt\nParticulars of Receipt\nL/F\nL/F\nCash Amount (Rs.)\nCash Amount (Rs.)\nBank Amount (Rs.)\nBank Amount (Rs.)\n1\n2\n3\n4\n5\n6\n7\n8\nPayment\nPayment\nSr. No.\nSr. No.\nDate\nDate\nRcpt. Vchr. No.\nRcpt. Vchr. No.\nCode of Account\nCode of Account\nParticulars of Payment\nParticulars of Payment\nL/F\nL/F\nCash Amount (Rs.)\nCash Amount (Rs.)\nBank Amount (Rs.)\nBank Amount (Rs.)\n9\n10\n11\n12\n13\n14\n15\n16\nNotes. - • Balance brought forward is the opening balance to be entered • The date of receipt to be shown in Cash book shall be the date on which amount has actually been received • All moneys received shall immediately and without reservations be entered in the Cash book • The receipts shall be classified in the column provided according to budget heads • The payment side of Cash book shall be posted from the details of vouchers and of the cheque drawn • The amount side of each cheque shall be entered as soon as the cheque is signed • Each entry in the cash book should be attested by the authorised officer • The classification and totals of cash book should be initiated by some responsible officer other than the writer of Cash book • Cash book should be closed daily Form 2 Name of the ULB:_____________________ Journal Book Sr. No. Date Jrnl. Vchr. No. Code of Account Particulars L/F Debit Amount (Rs.) Credit Amount (Rs.) 1 2 3 4 5 6 7 8 Form 3 Name of the ULB:_____________________ Ledger __________________Account Dr. Cr. Date Voucher No. Code of Account Particulars L/F Amount (Rs.) Date Voucher No. Code of Account Particulars L/F Amount (Rs.) 1 2 3 4 5 6 7 8 9 10 11 12 Form 4 Name of the ULB:______________ Receipt Voucher Name of the Bank:_________ Pay-in-slip Ref. No./Date: ________ Name of The Fund:____________ CRV/BRV No:____________ Date:____________ Budget Code of Account Account Description Challan for Remittance of Money No. Amount (Rs.) 'Function Functionary 1 2 3 4 5 6 Total Prepared by: Verified by: Approved by: Posted by: Date: Date: Date: Date: Notes. - 1. A separate Bank Receipt Voucher shall be prepared in respect of each separate Bank Book maintained. 2. All the challans for remittance of money, the details of which are included in this Bank Receipt Voucher, shall be attached to it. Form 5 Name of the ULB:______________ Payment Voucher Name of the Bank:__________ Date:__________ Section:__________ No:__________ Name of Claimant:________________ Name of the Fund:____________ CPV/BPV P.O./W.O. No.: Budget Code of Account Account Description Payment Order No. Cheque No. / Bank Advice No. Amount (Rs.) Function Functionary 1 2 3 4 5 6 7 Total (in words): Prepared by: Verified by: Approved by: Posted by: Date: Date: Date: Date: Received Payment Signature of Receiver Notes. - 1. A separate Bank Payment Voucher shall be prepared in respect of each separate Bank Book maintained. 2. Payment Order for which payment is made shall be attached to the Bank Payment Voucher. 3. The payment vouchers and its supportings shall be cancelled with 'paid' stamp. Form 6 Name of the ULB:___________ Contra Voucher Date:__________ Contra Voucher No:_________ Code of Account Account Description Debit Amount (Rs.) Credit Amount (Rs.) 1 2 3 4 Total Prepared By Verified By Approved By Posted By Date Date Date Date\nNotes.\n• The date of receipt to be shown in Cash book shall be the date on which amount has actually been received • All moneys received shall immediately and without reservations be entered in the Cash book • The receipts shall be classified in the column provided according to budget heads • The payment side of Cash book shall be posted from the details of vouchers and of the cheque drawn • The amount side of each cheque shall be entered as soon as the cheque is signed • Each entry in the cash book should be attested by the authorised officer • The classification and totals of cash book should be initiated by some responsible officer other than the writer of Cash book • Cash book should be closed daily Form 2 Name of the ULB:_____________________ Journal Book Sr. No. Date Jrnl. Vchr. No. Code of Account Particulars L/F Debit Amount (Rs.) Credit Amount (Rs.) 1 2 3 4 5 6 7 8 Form 3 Name of the ULB:_____________________ Ledger __________________Account Dr. Cr. Date Voucher No. Code of Account Particulars L/F Amount (Rs.) Date Voucher No. Code of Account Particulars L/F Amount (Rs.) 1 2 3 4 5 6 7 8 9 10 11 12 Form 4 Name of the ULB:______________ Receipt Voucher Name of the Bank:_________ Pay-in-slip Ref. No./Date: ________ Name of The Fund:____________ CRV/BRV No:____________ Date:____________ Budget Code of Account Account Description Challan for Remittance of Money No. Amount (Rs.) 'Function Functionary 1 2 3 4 5 6 Total Prepared by: Verified by: Approved by: Posted by: Date: Date: Date: Date: Notes. - 1. A separate Bank Receipt Voucher shall be prepared in respect of each separate Bank Book maintained. 2. All the challans for remittance of money, the details of which are included in this Bank Receipt Voucher, shall be attached to it. Form 5 Name of the ULB:______________ Payment Voucher Name of the Bank:__________ Date:__________ Section:__________ No:__________ Name of Claimant:________________ Name of the Fund:____________ CPV/BPV P.O./W.O. No.: Budget Code of Account Account Description Payment Order No. Cheque No. / Bank Advice No. Amount (Rs.) Function Functionary 1 2 3 4 5 6 7 Total (in words): Prepared by: Verified by: Approved by: Posted by: Date: Date: Date: Date: Received Payment Signature of Receiver\n• All moneys received shall immediately and without reservations be entered in the Cash book • The receipts shall be classified in the column provided according to budget heads • The payment side of Cash book shall be posted from the details of vouchers and of the cheque drawn • The amount side of each cheque shall be entered as soon as the cheque is signed • Each entry in the cash book should be attested by the authorised officer • The classification and totals of cash book should be initiated by some responsible officer other than the writer of Cash book • Cash book should be closed daily Form 2 Name of the ULB:_____________________ Journal Book Sr. No. Date Jrnl. Vchr. No. Code of Account Particulars L/F Debit Amount (Rs.) Credit Amount (Rs.) 1 2 3 4 5 6 7 8 Form 3 Name of the ULB:_____________________ Ledger __________________Account Dr. Cr. Date Voucher No. Code of Account Particulars L/F Amount (Rs.) Date Voucher No. Code of Account Particulars L/F Amount (Rs.) 1 2 3 4 5 6 7 8 9 10 11 12 Form 4 Name of the ULB:______________ Receipt Voucher Name of the Bank:_________ Pay-in-slip Ref. No./Date: ________ Name of The Fund:____________ CRV/BRV No:____________ Date:____________ Budget Code of Account Account Description Challan for Remittance of Money No. Amount (Rs.) 'Function Functionary 1 2 3 4 5 6 Total Prepared by: Verified by: Approved by: Posted by: Date: Date: Date: Date: Notes. - 1. A separate Bank Receipt Voucher shall be prepared in respect of each separate Bank Book maintained. 2. All the challans for remittance of money, the details of which are included in this Bank Receipt Voucher, shall be attached to it. Form 5 Name of the ULB:______________ Payment Voucher Name of the Bank:__________ Date:__________ Section:__________ No:__________ Name of Claimant:________________ Name of the Fund:____________ CPV/BPV P.O./W.O. No.:\n• The receipts shall be classified in the column provided according to budget heads • The payment side of Cash book shall be posted from the details of vouchers and of the cheque drawn • The amount side of each cheque shall be entered as soon as the cheque is signed • Each entry in the cash book should be attested by the authorised officer • The classification and totals of cash book should be initiated by some responsible officer other than the writer of Cash book • Cash book should be closed daily Form 2 Name of the ULB:_____________________ Journal Book Sr. No. Date Jrnl. Vchr. No. Code of Account Particulars L/F Debit Amount (Rs.) Credit Amount (Rs.) 1 2 3 4 5 6 7 8 Form 3 Name of the ULB:_____________________ Ledger __________________Account Dr. Cr. Date Voucher No. Code of Account Particulars L/F Amount (Rs.) Date Voucher No. Code of Account Particulars L/F Amount (Rs.) 1 2 3 4 5 6 7 8 9 10 11 12 Form 4 Name of the ULB:______________ Receipt Voucher Name of the Bank:_________ Pay-in-slip Ref. No./Date: ________ Name of The Fund:____________ CRV/BRV No:____________ Date:____________ Budget Code of Account Account Description Challan for Remittance of Money No. Amount (Rs.) 'Function Functionary 1 2 3 4 5 6 Total Prepared by: Verified by: Approved by: Posted by: Date: Date: Date: Date:\n• The payment side of Cash book shall be posted from the details of vouchers and of the cheque drawn • The amount side of each cheque shall be entered as soon as the cheque is signed • Each entry in the cash book should be attested by the authorised officer • The classification and totals of cash book should be initiated by some responsible officer other than the writer of Cash book • Cash book should be closed daily Form 2 Name of the ULB:_____________________ Journal Book Sr. No. Date Jrnl. Vchr. No. Code of Account Particulars L/F Debit Amount (Rs.) Credit Amount (Rs.) 1 2 3 4 5 6 7 8 Form 3 Name of the ULB:_____________________ Ledger __________________Account Dr. Cr. Date Voucher No. Code of Account Particulars L/F Amount (Rs.) Date Voucher No. Code of Account Particulars L/F Amount (Rs.) 1 2 3 4 5 6 7 8 9 10 11 12 Form 4 Name of the ULB:______________ Receipt Voucher Name of the Bank:_________ Pay-in-slip Ref. No./Date: ________ Name of The Fund:____________ CRV/BRV No:____________ Date:____________\n• The amount side of each cheque shall be entered as soon as the cheque is signed • Each entry in the cash book should be attested by the authorised officer • The classification and totals of cash book should be initiated by some responsible officer other than the writer of Cash book • Cash book should be closed daily Form 2 Name of the ULB:_____________________ Journal Book Sr. No. Date Jrnl. Vchr. No. Code of Account Particulars L/F Debit Amount (Rs.) Credit Amount (Rs.) 1 2 3 4 5 6 7 8 Form 3 Name of the ULB:_____________________ Ledger __________________Account Dr. Cr. Date Voucher No. Code of Account Particulars L/F Amount (Rs.) Date Voucher No. Code of Account Particulars L/F Amount (Rs.) 1 2 3 4 5 6 7 8 9 10 11 12\n• Each entry in the cash book should be attested by the authorised officer • The classification and totals of cash book should be initiated by some responsible officer other than the writer of Cash book • Cash book should be closed daily Form 2 Name of the ULB:_____________________ Journal Book Sr. No. Date Jrnl. Vchr. No. Code of Account Particulars L/F Debit Amount (Rs.) Credit Amount (Rs.) 1 2 3 4 5 6 7 8 Form 3 Name of the ULB:_____________________ Ledger __________________Account Dr. Cr.\n• The classification and totals of cash book should be initiated by some responsible officer other than the writer of Cash book • Cash book should be closed daily Form 2 Name of the ULB:_____________________ Journal Book Sr. No. Date Jrnl. Vchr. No. Code of Account Particulars L/F Debit Amount (Rs.) Credit Amount (Rs.) 1 2 3 4 5 6 7 8\n• Cash book should be closed daily\nForm 2\nForm 2\nName of the ULB:_____________________\nName of the ULB:_____________________\nJournal Book\nJournal Book\nSr. No.\nSr. No.\nDate\nDate\nJrnl. Vchr. No.\nJrnl. Vchr. No.\nCode of Account\nCode of Account\nParticulars\nParticulars\nL/F\nL/F\nDebit Amount (Rs.)\nDebit Amount (Rs.)\nCredit Amount (Rs.)\nCredit Amount (Rs.)\n1\n2\n3\n4\n5\n6\n7\n8\nForm 3\nForm 3\nName of the ULB:_____________________\nName of the ULB:_____________________\nLedger\nLedger\n__________________Account\n__________________Account\nDr.\nDr.\nCr.\nCr.\nDate\nDate\nVoucher No.\nVoucher No.\nCode of Account\nCode of Account\nParticulars\nParticulars\nL/F\nL/F\nAmount (Rs.)\nAmount (Rs.)\nDate\nDate\nVoucher No.\nVoucher No.\nCode of Account\nCode of Account\nParticulars\nParticulars\nL/F\nL/F\nAmount (Rs.)\nAmount (Rs.)\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\nForm 4\nForm 4\nName of the ULB:______________\nName of the ULB:______________\nReceipt Voucher\nReceipt Voucher\nName of the Bank:_________ Pay-in-slip Ref. No./Date: ________\nName of the Bank:_________ Pay-in-slip Ref. No./Date: ________\nName of The Fund:____________\nName of The Fund:____________\nCRV/BRV No:____________ Date:____________\nCRV/BRV No:____________ Date:____________\nBudget\nBudget\nCode of Account\nCode of Account\nAccount Description\nAccount Description\nChallan for Remittance of Money No.\nChallan for Remittance of Money No.\nAmount (Rs.)\nAmount (Rs.)\n'Function\n'Function\nFunctionary\nFunctionary\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\nTotal\nTotal\nPrepared by:\nPrepared by:\nVerified by:\nVerified by:\nApproved by:\nApproved by:\nPosted by:\nPosted by:\nDate:\nDate:\nDate:\nDate:\nDate:\nDate:\nDate:\nDate:\nNotes. - 1. A separate Bank Receipt Voucher shall be prepared in respect of each separate Bank Book maintained.\nNotes.",
"footnote": "",
"is_definition": false,
"sort_order": 90
},
{
"number": "2",
"title": "2. All the challans for remittance of money, the details of which are included in this Bank Receipt Voucher, shall be attached to it.",
"chapter": null,
"content": "Form 5\nForm 5\nName of the ULB:______________\nName of the ULB:______________\nPayment Voucher\nPayment Voucher\nName of the Bank:__________ Date:__________ Section:__________ No:__________ Name of Claimant:________________\nName of the Bank:__________ Date:__________ Section:__________ No:__________ Name of Claimant:________________\nName of the Fund:____________ CPV/BPV P.O./W.O. No.:\nName of the Fund:____________ CPV/BPV P.O./W.O. No.:\nBudget\nBudget\nCode of Account\nCode of Account\nAccount Description\nAccount Description\nPayment Order No.\nPayment Order No.\nCheque No. / Bank Advice No.\nCheque No. / Bank Advice No.\nAmount (Rs.)\nAmount (Rs.)\nFunction\nFunction\nFunctionary\nFunctionary\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\nTotal (in words):\nTotal (in words):\nPrepared by:\nPrepared by:\nVerified by:\nVerified by:\nApproved by:\nApproved by:\nPosted by:\nPosted by:\nDate:\nDate:\nDate:\nDate:\nDate:\nDate:\nDate:\nDate:\nReceived Payment\nReceived Payment\nSignature of Receiver\nSignature of Receiver\nNotes. - 1. A separate Bank Payment Voucher shall be prepared in respect of each separate Bank Book maintained. 2. Payment Order for which payment is made shall be attached to the Bank Payment Voucher. 3. The payment vouchers and its supportings shall be cancelled with 'paid' stamp. Form 6 Name of the ULB:___________ Contra Voucher Date:__________ Contra Voucher No:_________\nNotes.",
"footnote": "",
"is_definition": false,
"sort_order": 91
},
{
"number": "2",
"title": "2. Payment Order for which payment is made shall be attached to the Bank Payment Voucher.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 92
},
{
"number": "3",
"title": "3. The payment vouchers and its supportings shall be cancelled with 'paid' stamp.",
"chapter": null,
"content": "Form 6\nForm 6\nName of the ULB:___________\nName of the ULB:___________\nContra Voucher\nContra Voucher\nDate:__________\nDate:__________\nContra Voucher No:_________\nContra Voucher No:_________\nCode of Account\nCode of Account\nAccount Description\nAccount Description\nDebit Amount (Rs.)\nDebit Amount (Rs.)\nCredit Amount (Rs.)\nCredit Amount (Rs.)\n1\n1\n2\n2\n3\n3\n4\n4\nTotal\nTotal\nPrepared By\nPrepared By\nVerified By\nVerified By\nApproved By\nApproved By\nPosted By\nPosted By\nDate\nDate\nDate\nDate\nDate\nDate\nDate\nDate\nNote. - The supporting documents forming the basis of the entry shall be attached to the Contra Voucher.\nNote.\nForm 7 Name of the ULB:_________________ Journal Voucher Date:___________ Name of the Fund:__________ Journal Voucher No:____________\nForm 7\nName of the ULB:_________________\nName of the ULB:_________________\nJournal Voucher\nJournal Voucher\nDate:___________\nDate:___________\nName of the Fund:__________ Journal Voucher No:____________\nName of the Fund:__________ Journal Voucher No:____________\nBudget\nBudget\nCode of Account\nCode of Account\nAccount Description\nAccount Description\nDebit Amount (Rs.)\nDebit Amount (Rs.)\nCredit Amount (Rs.)\nCredit Amount (Rs.)\nFunction\nFunction\nFunctionary\nFunctionary\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\nTotal\nTotal\nPrepared By\nPrepared By\nVerified By\nVerified By\nApproved By\nApproved By\nPosted By\nPosted By\nDate\nDate\nDate\nDate\nDate\nDate\nDate\nDate\nNote. - 1. The supporting documents forming the basis of the entry shall be attached to the Journal Voucher.\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 93
},
{
"number": "2",
"title": "2. The narration for the entry should be clearly (understandably) stated.",
"chapter": null,
"content": "Form No. 22\nForm No. 22\nName of the ULB:___________\nName of the ULB:___________\nSummary Statement of Bills Raised for the Period____________ in respect of\nSummary Statement of Bills Raised for the Period____________ in respect of\n____________________\n____________________\nDate:\nDate:\nSr. No.__________\nSr. No.__________\nWard No.\nWard No.\nParticulars (Revenue Head-wise)\nParticulars (Revenue Head-wise)\nArrears (Rs.)\nArrears (Rs.)\nCurrent Demand (Rs.)\nCurrent Demand (Rs.)\nTotal (Rs.)\nTotal (Rs.)\nYear (Others)\nYear (Others)\nYear (-3)\nYear (-3)\nYear (-2)\nYear (-2)\nYear (-1)\nYear (-1)\nCurrent Year's Arrear\nCurrent Year's Arrear\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\n8\n8\nProperty & Other Taxes\nTax revenues (specify)\nDistrant Fee\nWarrant Fee\nOther Fees\nPenalty\nOther, Specify ____________\nTotal bill raised for income of ULB\nRevenue collected in Advance Adjusted\nTotal\nAmount in Words: Rupees ____________________________________\nPrepared\n\t\t\t\tBy:*__________________________Examined and entered Checked\n\t\t\t\tBy:*___________________________Authorised Officer Dated Dated\nPrepared\n\t\t\t\tBy:*__________________________Examined and entered\nPrepared\n\t\t\t\tBy:*__________________________Examined and entered\nChecked\n\t\t\t\tBy:*___________________________Authorised Officer\nChecked\n\t\t\t\tBy:*___________________________Authorised Officer\nDated\nDated\nDated\nDated\n* Record the name, designation and signature of the person.\nNote. - This statement should be prepared separately for each ward and then consolidated.\nNote.\nForm 8 Name of the ULB:____________________ Receipt Date: Received from Shri_____________ a sum of\n\t\t\t\tRs._____________ (in words) towards___________________________\n\t\t\t\tvide cash/cheque/demand draft/Banker's cheque no_____________ \n\t\t\t\tdated_______________ drawn on___________ Bank,____________ (Place\n\t\t\t\tof the Bank.) ------------------------------ Signature of Authorised Officer ------------------ Signature of Clerk ------------------------------ ---------- Entered in Collection Register Page No. N.B. Cheque/Draft/Banker's cheque are\n\t\t\t\tsubject to realization\nForm 8\nName of the ULB:____________________\nName of the ULB:____________________\nReceipt\nReceipt\nDate:\nDate:\nReceived from Shri_____________ a sum of\n\t\t\t\tRs._____________ (in words) towards___________________________\n\t\t\t\tvide cash/cheque/demand draft/Banker's cheque no_____________ \n\t\t\t\tdated_______________ drawn on___________ Bank,____________ (Place\n\t\t\t\tof the Bank.)\n------------------------------\nSignature of Authorised Officer\n------------------\n------------------\nSignature of Clerk\nSignature of Clerk\n------------------------------\n------------------------------\n----------\n----------\nEntered in Collection Register\nEntered in Collection Register\nPage No.\nPage No.\nN.B. Cheque/Draft/Banker's cheque are\n\t\t\t\tsubject to realization\nN.B. Cheque/Draft/Banker's cheque are\n\t\t\t\tsubject to realization\nNote. - Separate receipt books can be maintained for Cash / Cheques.\nNote.\nForm 9\nForm 9\nName of the ULB:_______________\nName of the ULB:_______________\nReceipt Register\nReceipt Register\nSr. No.\nSr. No.\nReceipt Number\nReceipt Number\nReceipt Date\nReceipt Date\nMode of receipt Cash/ Cheque/draft\nMode of receipt Cash/ Cheque/draft\nName of the Drawer\nName of the Drawer\nCheque/ Draft No.\nCheque/ Draft No.\nBank (for amounts received thru Cheque/ draft)\nBank (for amounts received thru Cheque/ draft)\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\nOpening total\nDays total **\nClosing total\nCash (for amounts received by Cash)\nCash (for amounts received by Cash)\nDeposited into Bank Account No.\nDeposited into Bank Account No.\nDate of Deposit\nDate of Deposit\nDate of Realisation\nDate of Realisation\nWhether Returned\nWhether Returned\nRemarks*\nRemarks*\n7\n7\n8\n8\n9\n9\n10\n10\n11\n11\n12\n12\n* Specify the details of the substitute cheque received in case of dishonour of the cheque.\n** This total shall be tallied with total as per the Collection Register for the day and also the amount as per the 'Summary of daily collections'\nNote. - 1. For each entry made; record the Name, Designation, and Signature of the person making the entry in the register and the person checking the entry.\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 94
},
{
"number": "2",
"title": "2. This can be prepared in perforated sheets, as the same shall be used for making support to the deposit slip into the designated bank account or to other collection offices.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 95
},
{
"number": "3",
"title": "3. Separate sheets shall be used in respect of Cash and Cheques/drafts received",
"chapter": null,
"content": "Form 10 Name of the ULB:_______________ Statement on Status of Cheques Received From____________________by______________________ Date:__________ Sr. No.:__________\nForm 10\nName of the ULB:_______________\nName of the ULB:_______________\nStatement on Status of Cheques Received\nStatement on Status of Cheques Received\nFrom____________________by______________________\nFrom____________________by______________________\nDate:__________\nDate:__________\nSr. No.:__________\nSr. No.:__________\nSr. No.\nSr. No.\nSr. No. of the Statement of Cheques Deposited\n\t\t\t\treceived\nSr. No. of the Statement of Cheques Deposited\n\t\t\t\treceived\nDate of the Statement of Cheques Deposited\n\t\t\t\treceived\nDate of the Statement of Cheques Deposited\n\t\t\t\treceived\nCheque/ Draft No.\nCheque/ Draft No.\nAmount (Rs.)\nAmount (Rs.)\nDeposited into Bank Account No.\nDeposited into Bank Account No.\nRealised/ Returned\nRealised/ Returned\nDate of Realisation/ Return intimation from\n\t\t\t\tthe bank\nDate of Realisation/ Return intimation from\n\t\t\t\tthe bank\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\n8\n8\nPrepared By*\n\t\t\t\t:____________________________ Received By*\n\t\t\t\t:________________________________\nPrepared By*\n\t\t\t\t:____________________________ Received By*\n\t\t\t\t:________________________________\nChecked By* :\n\t\t\t\t_____________________________________ Dated:\nChecked By* :\n\t\t\t\t_____________________________________ Dated:\nDated:\nDated:\n* Record the name, designation and signature of the person.\nForm 11\nForm 11\nName of the ULB:____________________\nName of the ULB:____________________\nCollection Register of__________________________________ for the Year 20__to 20__\nCollection Register of__________________________________ for the Year 20__to 20__\nSection:_________\nSection:_________\nSr. No.\nSr. No.\nDate of Receipt\nDate of Receipt\nReceipt No. with book no.\nReceipt No. with book no.\nName of the payer\nName of the payer\nReference number **\nReference number **\nParticulars of Income\nParticulars of Income\nTotal (Rs.)\nTotal (Rs.)\nRemarks\nRemarks\nAccount Head* (Rs.)\nAccount Head* (Rs.)\nAccount Head * (Rs.)\nAccount Head * (Rs.)\nAccount Head * (Rs.)\nAccount Head * (Rs.)\nAccount Head * (Rs.)\nAccount Head * (Rs.)\nOthers (Specify)* (Rs.)\nOthers (Specify)* (Rs.)\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\n8\n8\n9\n9\n10\n10\n11\n11\nOpening total\nDays total #\nClosing total\nPrepared\n\t\t\t\tBy***:_______________________________ Checked By***\n\t\t\t\t:_________________________________ Entered By :***_____________________________ Date: Checked By :***_____________________________\nPrepared\n\t\t\t\tBy***:_______________________________\nPrepared\n\t\t\t\tBy***:_______________________________\nChecked By***\n\t\t\t\t:_________________________________\nChecked By***\n\t\t\t\t:_________________________________\nEntered By :***_____________________________\nEntered By :***_____________________________\nDate:\nDate:\nChecked By :***_____________________________\nChecked By :***_____________________________\n* Specify the head of Income under which collection is made\n** Specify the identification details in respect of the cheque, e.g., Bill No. in case of Property & Other Tax Collections, Tender No./Work Order No. in case of Earnest Money Deposit or Security Deposit, etc.\n*** Record the name, designation and signature of the person.\n# This total shall be tallied with total as per the Receipt Register (GEN- 9) for the day and also the amount as per the 'Summary of daily collections ' (GEN- 12)\nNote. - Each day's collection should be recorded on a separate page of the Register and every page should be signed as provided.\nNote.\nForm 12\nForm 12\nName of the ULB:_____________\nName of the ULB:_____________\nSummary of Daily Collection of_______________________Collection Office/Collection Centre\nSummary of Daily Collection of_______________________Collection Office/Collection Centre\nDate:__________\nDate:__________\nSr. No.:__________\nSr. No.:__________\nSr. No.\nSr. No.\nName of the Section\nName of the Section\nName of the Revenue Head\nName of the Revenue Head\nAmount (Rs.)\nAmount (Rs.)\nAmount (Rs.)\nAmount (Rs.)\nDeposited With*\nDeposited With*\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\nRevenue accounted for on Cash basis #\nRevenue accounted for on Cash basis #\n1\nTax Section\nProperty Transfer Charges\n2\nWater Supply\nWater Connection Charges\nWater Tanker Charges\nRoad Damage Charges\n3\nTown Planning Section\nBuilding Permit Fee\nRevenue accounted\n\t\t\t\tfor on Accrual basis\nRevenue accounted\n\t\t\t\tfor on Accrual basis\n4\nTax Section\nProperty Tax\n5\nWater Supply\nWater Charges\nGrand Total\nGrand Total\nAmount in Words: Rupees___________________\nAmount in Words: Rupees___________________\nReceipt No. issued by the Collection Office:\nReceipt No. issued by the Collection Office:\n(in case collections are deposited with\n\t\t\t\tCollection Office)\n(in case collections are deposited with\n\t\t\t\tCollection Office)\nCash\nCash\n_____________\n_____________\nRs:__________\nRs:__________\nCheque\nCheque\n_____________\n_____________\nRs:__________\nRs:__________\n(For cheques realised)\n(For cheques realised)\nTotal\nTotal\nRs.__________\nRs.__________\nPrepared By** :_______________ Examined and entered Checked By** :_______________ Accountant/Authorised Officer Dated: Dated:\nPrepared By** :_______________\nPrepared By** :_______________\nExamined and entered\nExamined and entered\nChecked By** :_______________\nChecked By** :_______________\nAccountant/Authorised Officer\nAccountant/Authorised Officer\nDated:\nDated:\nDated:\nDated:\n* Specify the Bank Name and Account Number in case of amount directly deposited with bank.\n** Record the name, designation and signature of the person.\n# For revenues accounted for on Cash basis, one consolidated figure for the total collections may be given instead of giving a receipt-wise entry.\n# Example of cash basis of accounting. - Transfer charges relating to Transfer of Properties has to be recognised only on actual receipt basis\nForm 33 Name of the ULB:______________ Function-Wise Income Subsidiary Ledger Function:\nForm 33\nName of the ULB:______________\nName of the ULB:______________\nFunction-Wise Income Subsidiary Ledger\nFunction-Wise Income Subsidiary Ledger\nFunction:\nFunction:\nSI. No\nFunction code\nFunctions Head\nTotal Income (Rs.)\nMajor Heads of Income\nMajor Heads of Income\nTax Revenue Code:\nAssigned Revenue\nRental Income from\n\t\t\t\tProperties\nFees & User\n\t\t\t\tCharges\nSale & Hire\n\t\t\t\tCharges\nRevenue Grants\n.....\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\nCumulative total at the beginning of the\n\t\t\t\tmonth (Rs.)\nCumulative total at the beginning of the\n\t\t\t\tmonth (Rs.)\nCumulative total at the end of the month\n\t\t\t\t(Rs.)\nCumulative total at the end of the month\n\t\t\t\t(Rs.)\n* For each Major Revenue, columns for functions relevant to revenue will only be opened.\nForm 13\nForm 13\nName of the ULB:__________________\nName of the ULB:__________________\nRegister of Bills for Payment for the Year_______________\nRegister of Bills for Payment for the Year_______________\nFunction:______________\nFunction:______________\nSr. No.\nSr. No.\nDate of presentation by the Supplier/\n\t\t\t\tContractor\nDate of presentation by the Supplier/\n\t\t\t\tContractor\nName of Party/ Contractor\nName of Party/ Contractor\nParticulars\nParticulars\nAmount of Bill (Rs.)\nAmount of Bill (Rs.)\nInitials of Authorised Officer\nInitials of Authorised Officer\nDate of Sanction\nDate of Sanction\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\nVoucher No.\nVoucher No.\nAmount Sanctioned (Rs.)\nAmount Sanctioned (Rs.)\nDate of Payment or issue of cheque\nDate of Payment or issue of cheque\nAmount Disallowed (Rs.)\nAmount Disallowed (Rs.)\nBalance outstanding at the end of the year\n\t\t\t\t(Rs.)\nBalance outstanding at the end of the year\n\t\t\t\t(Rs.)\nReason for delay in payment\nReason for delay in payment\nRemarks\nRemarks\n8\n8\n9\n9\n10\n10\n11\n11\n12\n12\n13\n13\n14\n14\nNote. - For each entry made; record the Name, Designation, and Signature of the person making the statement and the person checking the entry.\nNote.\nForm 14 Name of the ULB:___________________ Payment Order Vide Payment Order\n\t\t\t\tNo:_____________Date:____________ Cheque No:___________ Name and address of\n\t\t\t\tPayee: Stock / Bills for\n\t\t\t\tPayment: Reference to Book /\n\t\t\t\tRegister Head of Account: Bank Account No: Amount Claimed By\n\t\t\t\tThe Party Rs.___________Vide Bill No:_________Date:_________ Recommended by the\n\t\t\t\tSection Rs.___________ Vide Bill No:_________Date:_________ Admitted by the\n\t\t\t\tPre-Audit Rs.____________ Vide JV No:__________Date:____________ Amount Paid\n\t\t\t\tRs._________(Rupees______________________________________________)\nForm 14\nName of the ULB:___________________\nPayment Order\nPayment Order\nVide Payment Order\n\t\t\t\tNo:_____________Date:____________ Cheque No:___________\nName and address of\n\t\t\t\tPayee:\nStock / Bills for\n\t\t\t\tPayment:\nReference to Book /\n\t\t\t\tRegister\nHead of Account:\nBank Account No:\nAmount Claimed By\n\t\t\t\tThe Party Rs.___________Vide Bill No:_________Date:_________\nRecommended by the\n\t\t\t\tSection Rs.___________ Vide Bill No:_________Date:_________\nAdmitted by the\n\t\t\t\tPre-Audit Rs.____________ Vide JV No:__________Date:____________\nAmount Paid\n\t\t\t\tRs._________(Rupees______________________________________________)\nI have examined the claim and found it correct\n\t\t\t\tin all respects.\nDate..........\nDate...........\nAccounts Officer Commissioner or the Authorised Officer\nAccounts Officer\nCommissioner or the Authorised Officer\nPay\n\t\t\t\tRupees..............................................................................................(in\n\t\t\t\twords)\nTo\n.......................................................................................................\nThe Accountant for payment.\n......................................................................\nDate Authorised Officer\nDate\nAuthorised Officer\nDate Commissioner Or the Authorised Officer\nDate\nCommissioner Or the Authorised Officer\nReceived payment of\n\t\t\t\tRs.............................................(in\n\t\t\t\twords)....................................................... in\n\t\t\t\tfull settlement of the claim.\nPaid by cheque/draft\n\t\t\t\tNo........................................date..............................\nand entered in the cash book on\n\t\t\t\tPage.......................................................\nStamp\nAccount Officer Commissioner or the Authorised Officer\nAccount Officer\nCommissioner or the Authorised Officer\nPayees Signature\nForm 17 Name of the ULB:_________________ Register of Permanent Advance of__________________for the year_____________\nForm 17\nName of the ULB:_________________\nRegister of Permanent Advance\nRegister of Permanent Advance\nof__________________for the year_____________\nInitial disbursement/Recoupment of the\n\t\t\t\tPermanent\nInitial disbursement/Recoupment of the\n\t\t\t\tPermanent\nSr. No.\nDate\nPayment Order No.\nSr. No. of Expenditures for which Payment Order\n\t\t\t\tis submitted\nAmount (Rs.)\n1\n2\n3\n4\n5\nExpenditure\nExpenditure\nDaily Balance (Rs.)\nDaily Balance (Rs.)\nInitials of the\n\t\t\t\tofficer holding the advance\nInitials of the\n\t\t\t\tofficer holding the advance\nRemarks\nRemarks\nNature of Expenditure\nDate of Bill\nTo whom paid\nAmount Paid (Rs.)\n6\n7\n8\n9\n10\n11\n12\n(5-9)\nNote. - For each entry made; record the Name, Designation and Signature of the person making the statement and the person checking the entry.\nNote.\nForm 15\nForm 15\nName of the ULB:__________\nCheque Issue Register\nCheque Issue Register\nSr. No.\nDate\nBank Payment Voucher\n\t\t\t\tNo. & Date\nPayment Order Number\n\t\t\t\t& Date\nName of the Payee\nNature of Payment\nCheque/ Draft No.\nDate of Cheque/ Draft\nAmount (Rs.)\n1\n2\n3\n4\n5\n6\n7\n8\n9\nEntered By\nSignature of the First Authorised Signatory\nSignature of the Second Authorised Signatory\nDate of Issue of Cheque/ Draft\nSignature of the Recipient of Cheque/ Draft\nDate of Clearance\nRemarks *\n10\n11\n12\n13\n14\n15\n16\n* Specify the details of the stale cheques and the subsequent revalidation of the cheque or issue of the fresh cheques.\nNote. - For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.\nNote.\nForm 41\nForm 41\nName of the ULB:____________\nBank Advice\nBank Advice\nBank Advice No:\nBank Advice No:\nDate:\nDate:\nTo\nTo\nManager,\nManager,\n_________ Bank\n_________ Bank\n_________\n_________\nSir,\nTransfer Of Funds From Bank Account No.\nPlease Transfer The Following Funds From The\n\t\t\t\tAccount Of The Municipality Through Bank Transfer\nS No.\nName of the Person to whom transfer to be made\nName of the Bank (of transferee)\nBank Account Details (Account Number, IFSC Code)\nAmount (Rs.)\n(Rupees............................................only)\nYours faithfully,\nCommissioner\nForm 42\nForm 42\nName of the ULB:___________\nRegister of Bank Advices\nRegister of Bank Advices\nSr. No.\nDate\nBank Payment Voucher No. & Date\nPayment Order Number & Date\nName of the Payee\nNature of Payment\nBank Advice No.\nBank Advice Date\nAmount (Rs.)\n1\n2\n3\n4\n5\n6\n7\n8\n9\nEntered By\nSignature of the First Authorised Signatory\nSignature of the Second Authorised Signatory\nDate of Issue to Bank\nDate of Clearance\nRemarks*\n10\n11\n12\n13\n14\n15\nNote. - For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.\nNote.\nForm 34\nForm 34\nName of the ULB:__________\nFunction-Wise Expenditure Subsidiary Ledger\nFunction-Wise Expenditure Subsidiary Ledger\nFunction:\nFunction:\nSI. No.\nFunction code\nFunctions Head\nTotal Expenditure (Rs.)\nMajor Heads of Expenditure\nMajor Heads of Expenditure\nEstablishment\nAdministrative\nOperations & Maintenance\nInterest & Finance\nProgramme\nRevenue Grants\n......\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\nTotal for the month (Rs.)\nTotal for the month (Rs.)\nCumulative total at the beginning of the\n\t\t\t\tmonth (Rs.)\nCumulative total at the beginning of the\n\t\t\t\tmonth (Rs.)\nCumulative total at the end of the month\n\t\t\t\t(Rs.)\nCumulative total at the end of the month\n\t\t\t\t(Rs.)\n* For each major expenditure, columns for functions relevant to the expenditure will only be opened.\nForm 20\nForm 20\nName of the ULB:____________\nDemand Register of_________ * Income For the Year 20__ to 20__\nDemand Register of_________ * Income For the Year 20__ to 20__\n__________ Section\n__________ Section\n__________ Ward or Circle\n__________ Ward or Circle\nSr. No.\nDate\nBill No.\nName of the person from whom income is due\nParticulars\n1\n2\n3\n4\n5\nArrears\nYear (Others)\nYear (-3)\nYear (-2)\nYear (-1)\nCurrent Year\nBill **\nCollections\nCollections\nRemission/Write-off\nRemission/Write-off\nOthers (Specify) (Rs.)\nTotal (Rs.)\nNo. and date of order\nRevenue* (Rs.)\nRevenue* (Rs.)\n21\n22\n23\n24\n25\nDemand\nDemand\nRevenue* (Rs.)\nRevenue* (Rs.)\nDistrant Fee (Rs.)\nWarrant Fee (Rs.)\nOther Fees (Rs.)\nPenalty (Rs.)\nOthers (Specify) (Rs.)\nTotal (Rs.)\n6\n7\n8\n9\n10\n11\n12\n13\nRemission/Write-off\nRemission/Write-off\nBalance\nBalance\nDistrant Fee (Rs.)\nWarrant Fee (Rs.)\nOther Fees (Rs.)\nPenalty (Rs.)\nOthers (Specify) (Rs.)\nTotal (Rs.)\nRevenue* (Rs.)\nRevenue * (Rs.)\n26\n27\n28\n29\n30\n31\n32\n33\nCollections\nCollections\nReceipt Number & Date of collection Revenue*\n\t\t\t\t(Rs.)\nRevenue* (Rs.)\nRevenue* (Rs.)\nDistrant Fee (Rs.)\nWarrant Fee (Rs.)\nOther Fees (Rs.)\nPenalty (Rs.)\n14\n15\n16\n17\n18\n19\n20\nBalance\nBalance\nRemarks\nDistrant Fee (Rs.)\nWarrant Fee (Rs.)\nOther Fees (Rs.)\nPenalty (Rs.)\nOthers (Specify) (Rs.)\nTotal (Rs.)\n34\n35\n36\n37\n38\n39\n40\n* Separate columns shall be maintained in respect of each revenue for which demand is raised in the same bill.\n** Entries shall be separately made for each bill raised. Entry shall be made only for the current demand raised.\nNotes. - 1. Provide a reference of the Bill No. for Notice Fee, Warrant Fee, Other Fees and Penalty in Column No. 3.\nNotes.",
"footnote": "",
"is_definition": false,
"sort_order": 96
},
{
"number": "2",
"title": "2. Provide a reference of Form -25 (Register of Refunds, Remissions and Write-offs for remission and write-offs in Column No. 23.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 97
},
{
"number": "3",
"title": "3. For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.",
"chapter": null,
"content": "Form G 1\nForm G 1\nName of the ULB:____________\nGrant Register*\nGrant Register*\nSr. No.\nName of the Grant\nOrder/Designation of the Authority sanctioning\n\t\t\t\tthe grant\nNature of the Grant **\nPeriod of the Grant\nSanctioned Amount (Rs.)\nGrant Received in Advance\nDate\nAmount (Rs.)\n1\n2\n3\n4\n5\n6\n7\n8\nExpenditure Incurred on Specific Grants\nGrant unutilised on expiry of grant period\n\t\t\t\t(Rs.)\nRefund of unutilised Grant\nDate\nVoucher Number\nNature of Expenditure\nAmount (Rs.)\nDate of Payment\nDate\nAmount (Rs.)\n9\n10\n11\n12\n13\n14\n15\n16\n* Maintain separate registers for Capital and Revenue Grants.\n** State whether Grants received from Central Govt., State Govt, or Other Govt, agencies. Note. - For each entrv made; record the Name. Designation and Signature of the person making the entrv in the register and the person checking the entry. Form 32 Name of ULB:_____________ Register of Land Asset Identification No.:_____________ Sketch the boundaries of the Land:__________ Description/Use of the Land:_________ Specify, if leasehold/freehold:________ Location of the Land:________ Survey No. of the Land:____________ Area (sq. mtr.):___________ Title documents available:____________ Mode of acquisition:____________ Specify whether any building, trees, etc., acquired with land:____ Value paid for acquiring building, trees, etc:________ Security Deposit retained:________ Date and amount of Security Deposit released:___________\nNote. - For each entrv made; record the Name. Designation and Signature of the person making the entrv in the register and the person checking the entry.\nNote.\nForm 32\nForm 32\nName of ULB:_____________\nRegister of Land\nRegister of Land\nAsset Identification No.:_____________ Sketch the boundaries of the Land:__________ Description/Use of the Land:_________ Specify, if leasehold/freehold:________ Location of the Land:________ Survey No. of the Land:____________ Area (sq. mtr.):___________ Title documents available:____________ Mode of acquisition:____________ Specify whether any building, trees, etc., acquired with land:____ Value paid for acquiring building, trees, etc:________ Security Deposit retained:________ Date and amount of Security Deposit released:___________\nSr. No.\nDate of acquisition/improvement\nPayment Order No.\nRef. No. of Cash Book /Journal Book/ Ledger\n\t\t\t\twhere entry is recorded\nRef. No. of Register of Immovable Property\nCost of acquisition / improve ment (Rs.)\nTo whom paid\nPurpose of Expenditure\nSource of Funds\n1\n2\n3\n4\n5\n6\n7\n8\n9\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nSpecify how land is being currently used\nDate of Disposal\nReceipt Voucher No.\nName of the person to whom land is disposed\nValue Realised (Rs.)\nInitials of the Authorised Officer\nRemarks\n10\n11\n12\n13\n14\n15\n16\nNotes. - 1. Details of all the land belonging to the municipal body, irrespective of the fact, whether it is vacant or any structure has been constructed on that, should be included here. Unique asset ID Nos. to be allotted to each item.\nNotes.",
"footnote": "",
"is_definition": false,
"sort_order": 98
},
{
"number": "2",
"title": "2. Each plot of land shall be recorded on a separate page in the register.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 99
},
{
"number": "3",
"title": "3. Specify if land is industrial/agricultural/residential in 'Description of Land'.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 100
},
{
"number": "4",
"title": "4. For each entry made, record the Name, Designation and Signature of the person making entry in the register and the person checking the entry.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 101
},
{
"number": "5",
"title": "5. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / improvement (from the date of acquisition) for each of the land owned / utilised by the ULB. Form 30 Name of the ULB:________ Register of Immovable Property Asset Identification No.:____________ Description of the Structure:___________ Location of the Structure:___________ Survey No. of the land on which Structure is located:______ Dimensions of the Structure:____________ Area of land on which co",
"chapter": null,
"content": "Form 30\nForm 30\nName of the ULB:________\nRegister of Immovable Property\nRegister of Immovable Property\nAsset Identification No.:____________ Description of the Structure:___________ Location of the Structure:___________ Survey No. of the land on which Structure is located:______ Dimensions of the Structure:____________ Area of land on which constructed (sq. mtr.):________ Title documents available: __________ Mode of acquisition:__________ Warranty / Defects Liability Clause:___________ Security Deposit retained:_________ Date and amount of Security Deposit released:__________\nSr. No.\nDate of acquisition / construction / improvement\nPayment Order No.\nRef. No. of Cash Book/Journal Book / Ledger\n\t\t\t\twhere entry is recorded\nRef. No. of Register of Land\nCost of acquisition / improvement (Rs.) \n\t\t\t\t(Specify incidental cost separately)\nTo whom paid/contractor\nPurpose of Expenditure\nSource of Funds\nIn case of Building, specify how building is\n\t\t\t\tbeing currently used\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\nTotal for the year 20* *-20**\nTotal for the year 20* *-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nOpening Written Down Value (Rs.) (equal to column\n\t\t\t\t6 in first year)\nYear of Depreciation\nDepreciation provided (Rs.)\nClosing Written Down Value (Rs.)\nDate of Disposal\nReceipt Voucher No.\nName of the person to whom Structure is disposed\nSale Value (Rs.)\nInitials of the Authorised Officer\nRemarks\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n(11-13)\nTotal for the year 20* *-20**\nTotal for the year 20* *-20**\nTotal for the year 20* *-20**\nTotal for the year 20* *-20**\nNotes. - 1. All the structures should be categorised into relevant asset class. Unique asset identification numbers are to be provided for all assets initially. Separate Registers shall be maintained for each class of structures owned by the ULB.\nNotes.",
"footnote": "",
"is_definition": false,
"sort_order": 102
},
{
"number": "2",
"title": "2. Each structure shall be recorded on a separate page in the register.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 103
},
{
"number": "3",
"title": "3. At the end of the accounting year, the amount in column 14 in respect of the current year shall be the amount to be entered in column 11 of the next year (next row).",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 104
},
{
"number": "4",
"title": "4. In the year in which there is any improvement to the asset, add the cost of improvement to the current year's opening written down value.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 105
},
{
"number": "5",
"title": "5. For each entry made, record the Name, Designation and Signature of the person making entry in the register and the person checking the entry.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 106
},
{
"number": "6",
"title": "6. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / construction / improvement (from the date of acquisition/construction) for each of the Structure owned by the ULB.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 107
},
{
"number": "7",
"title": "7. In Remarks column, indicate whether the ULB has the ownership right to the property or only utilisation rights.",
"chapter": null,
"content": "Form 31\nForm 31\nName of the ULB:__________________\nRegister of Movable Property\nRegister of Movable Property\nSr. No.\nAsset Identification No.\nParticulars and description of the Property\nLocation of the Property\nNumber or quantity\nDate of acquisition / construction / improvement\nMode of acquisition\nPayment Order No.\nRef. No. of Cash Book / Journal Book / Ledger\n\t\t\t\twhere entry is recorded\n1\n2\n3\n4\n5\n6\n7\n8\n9\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nCost of acquisition/ construction / improvement\n\t\t\t\t(Rs.)\nTo whom paid\nPurpose of Expenditure\nSource of Funds\nOpening Written Down Value of the property (Rs.)\n\t\t\t\t(equal to column 10 in first year)\nYear of Depreciation\nDepreciation provided (Rs.)\nClosing Written Down Value (Rs.)\nDate of Disposal\n10\n11\n12\n13\n14\n15\n16\n17\n18\n(14-16)\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTo whom Disposed and Nature of Disposal\nNo. and date of Disposal Order\nNumber or quantity disposed\nAmount realised if sold, & date of credit in\n\t\t\t\ttreasury or bank (Rs.)\nBalance quantity\nSecurity Deposit retained (Rs.)\nDate and amount of Security Deposit released\nInitials of the Authorised Officer\nRemarks\n19\n20\n21\n22\n23\n24\n25\n26\n27\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nNote. - 1. All the movable assets should be categorised into relevant asset class with unique ID nos. Separate Registers shall be maintained for each class of movable assets owned by the ULB.\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 108
},
{
"number": "2",
"title": "2. At the end of the accounting year, the amount in column 17 in respect on the current year shall be the amount to be entered in column 14 of the next year (next row).",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 109
},
{
"number": "3",
"title": "3. In the year in which there is any improvement to the asset, add the cost of improvement to the total of current year's opening written down value and cost of improvement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 110
},
{
"number": "4",
"title": "4. For each entry made; record the Name, Designation, and Signature of the person making the entry in the register and the person checking the entry.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 111
},
{
"number": "5",
"title": "5. In case of Plant & Machinery, the details should be given section-wise, location-wise. Separate folios should be allotted for each of the locations.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 112
},
{
"number": "6",
"title": "6. Plant & Machinery of Water Works and Drainage System and sub-station and transformers of the Public Lighting System shall be recorded in this Form.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 113
},
{
"number": "7",
"title": "7. Details of any improvements to the plant and machinery, which has resulted into increasing the capacity of the plant and machinery, should be mentioned separately.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 114
},
{
"number": "8",
"title": "8. In case of Plant & Machinery, specify the date of commencement of operations and the number of shifts for which plant & machinery is operated along with the description of the property in column no. 3.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 115
},
{
"number": "9",
"title": "9. In case of Vehicles, specify the vehicle no., registration no., engine no. and chasis no. along with the description of the vehicle, year of manufacture and 'make' in column no. 3.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 116
},
{
"number": "10",
"title": "10. In Remarks column, indicate whether the Municipality has the ownership right to the property or have only utilisation rights.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 117
},
{
"number": "11",
"title": "11. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / construction / improvement (from the date of acquisition / construction) for each of the movable asset owned by the ULB.",
"chapter": null,
"content": "Form 36\nForm 36\nName of the ULB:___________\nRegister of Public Lighting System\nRegister of Public Lighting System\nArea/Location/Survey No.:___________ Title documents available:____________ Mode of acquisition____________ Warranty / Defects Liability Clause:_____________ Security Deposit retained:____________ Date and amount of Security Deposit released:_____________\nSr. No.\nAsset Identification No.\nNumber of lamp posts\nMeters of cables used\nDate of acquisition / improvement\nMode of acquisition\nPayment Order No.\nRef. No. of Cash Book / Journal Book / Ledger\n\t\t\t\twhere entry is recorded\n1\n2\n3\n4\n5\n6\n7\n8\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nCost of acquisition / improvement (Rs.)\nTo whom paid\nPurpose of Expenditure\nSource of Funds\nOpening Written Down Value (Rs.) (equal to column\n\t\t\t\t9 in first year)\nYear of Depreciation\nDepreciation provided (Rs.)\n9\n10\n11\n12\n13\n14\n15\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nClosing Written Down Value of the property (Rs.)\nDate of Disposal\nReceipt Voucher No.\nName of the person to whom Property disposed\nValue Realised (Rs.)\nInitials of the Authorised Officer\nRemarks\n16\n(13-15)\n17\n18\n19\n20\n21\n22\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nTotal for the year 20**-20**\nNote. - 1. Separate Registers shall be maintained in respect of each location.\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 118
},
{
"number": "2",
"title": "2. At the end of the accounting year, the amount in column 16 in respect on the current year shall be the amount to be entered in column 13 of the next year (next row).",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 119
},
{
"number": "3",
"title": "3. In the year in which there is any improvement to the asset, add the cost of improvement to the current year's opening written down value.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 120
},
{
"number": "4",
"title": "4. Cost incurred in acquisition and erection of lampposts and that in respect of cables shall be indicated separately.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 121
},
{
"number": "5",
"title": "5. For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 122
},
{
"number": "6",
"title": "6. Totals should be taken at the end of each year in respect of total cost incurred on acquisition / improvement (from the date of acquisition) for each of the location.",
"chapter": null,
"content": "Form 35\nForm 35\nName of the ULB:_______\nAsset Replacement Register\nAsset Replacement Register\nSr. No.\nSource\nSource\nUtilised\nUtilised\nBalance (Rs.)\nDate of transfer to Asset Replacement Bank\nVoucher No.\nAmount (Rs.)\nDate of acquisition / construction / improvement\nPayment Order No.\nRef. No. of Cash Book/ Journal Book / Ledger\n\t\t\t\twhere entry is recorded\nCost of acquisition/ construction / improvement\n\t\t\t\t(Rs.) (please specify incidental cost separately)\nTo whom paid / Name of the contractor\nRef. No. of Fixed Asset Register *\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\nNote. - 1. Separate folio should be used for different Asset-class.\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 123
},
{
"number": "2",
"title": "2. For each entry made, record the Name, Designation and Signature of the person making entry in the register and the person checking the entry.",
"chapter": null,
"content": "* Reference shall be provided for Register of Immovable property, Register of Movable property, etc.\nForm 16 Name of the ULB:_____________________ Register Of Advances For The Year 20__ To 20__ Sr. No. Date Name of the person to whom the advance is paid Particulars of the Advance Bank Payment Voucher Number & Date Payment Order Number & Date Amount (Rs.) Date of Repayment/ Adjustment Voucher Number of Repayment/ Adjustment Balance remaining unadjusted at the end of the\n\t\t\t\tyear Remarks 1 2 3 4 5 6 7 8 9 10 11\nForm 16\nName of the ULB:_____________________\nRegister Of Advances For The Year 20__ To 20__\nRegister Of Advances For The Year 20__ To 20__\nSr. No.\nDate\nName of the person to whom the advance is paid\nParticulars of the Advance\nBank Payment Voucher Number & Date\nPayment Order Number & Date\nAmount (Rs.)\nDate of Repayment/ Adjustment\nVoucher Number of Repayment/ Adjustment\nBalance remaining unadjusted at the end of the\n\t\t\t\tyear\nRemarks\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\nNote. - 1. After each entry, leave few blank spaces depending on the repayment/adjustment schedule of the Advance\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 124
},
{
"number": "2",
"title": "2. For each entry made; record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.",
"chapter": null,
"content": "Form IN - 1 Name of the ULB:__________ Investment Ledger / Register Sr. No. No. and date of resolution authorising\n\t\t\t\tinvestment Date of investment Particulars of investment quoting no. and date\n\t\t\t\tof Govt. Bond or FDR no. of the Bank Purchase Price (Rs.) Face Value (Rs.) Due date of receipt of interest Amount of interest due on Initials of Authorised Officer 1 2 3 4 5 6 7 8 9\nForm IN - 1\nName of the ULB:__________\nInvestment Ledger / Register\nInvestment Ledger / Register\nSr. No.\nNo. and date of resolution authorising\n\t\t\t\tinvestment\nDate of investment\nParticulars of investment quoting no. and date\n\t\t\t\tof Govt. Bond or FDR no. of the Bank\nPurchase Price (Rs.)\nFace Value (Rs.)\nDue date of receipt of interest\nAmount of interest due on\nInitials of Authorised Officer\n1\n2\n3\n4\n5\n6\n7\n8\n9\nAmount of interest recovered (Rs.)\nDate on which interest recovered\nDate / month in which adjusted in accounts\nAmount realised either on sale or maturity of\n\t\t\t\tinvestment (Rs.)\nDate on which proceeds were realised\nDate / month of adjustment in accounts\nInitials of Authorised Officer\nRemarks\n10\n11\n12\n13\n14\n15\n16\n17\nSeal/Signature of authorised officer\nNote. - i. Separate folio would be allotted to each type of investment.\nNote.\nii. Separate ledger / register for each type of fund investment should preferably be maintained. For example, separate ledger may be maintained for General Fund Investment, GPF investment, Pension Fund Investment, etc.\nForm 18\nForm 18\nName of the ULB:____________\nRegister of Deposits for the Year 20__ to 20__\nRegister of Deposits for the Year 20__ to 20__\nIn respect of_________________\nSection:_______\nSr. No.\nDate\nName of the Party\nNature/ Type/Kind of Deposit\nReceipt Number\nAmount (Rs.)\n1\n2\n3\n4\n5\n6\nRefund or Adjustments\nRefund or Adjustments\nBalance Deposit (Rs.)\nBalance Deposit (Rs.)\nRemarks**\nRemarks**\nDate & Voucher No.\nAdjusted against demand of\nAdjusted against demand of\nAmount (Rs.)\nIncome*\nYear\nAmount (Rs.)\n7\n8\n9\n10\n11\n12\n13\n* Specify the head of account of the income against which the deposit is adjusted.\n** Details of the Lapsed Deposits should be given in the \"Remarks\" column.\nNote. - For each entry made; record the Name, Designation and Signature of the person making the statement and the person checking the entry.\nNote.\nForm 19\nForm 19\nName of the ULB:_________\nSummary Statement of Deposits Adjusted\nSummary Statement of Deposits Adjusted\nDuring the Period__________\nDuring the Period__________\nIn respect of__________\nDate:\nSr. No.______\nParticulars (Revenue Head-wise)\nParticulars (Revenue Head-wise)\nArrears (Rs.)\nArrears (Rs.)\nCurrent Demand (Rs.)\nCurrent Demand (Rs.)\nTotal (Rs.)\nTotal (Rs.)\nDeposits Adjusted Register No.\nDeposits Adjusted Register No.\nYear (Others)\nYear (-3)\nYear (-2)\nYear (-1)\n1\n2\n3\n4\n5\n6\n7\n8\nTotal\nTotal\nAmount in Words:\n\t\t\t\t\t\t\t\tRupees_________________________ Prepared By :*_____________ Examined and entered Checked By :*____________ Accountant/Authorised Officer Dated: Dated:\nAmount in Words:\n\t\t\t\t\t\t\t\tRupees_________________________\nPrepared By :*_____________\nPrepared By :*_____________\nExamined and entered\nExamined and entered\nChecked By :*____________\nChecked By :*____________\nAccountant/Authorised Officer\nAccountant/Authorised Officer\nDated:\nDated:\nDated:\nDated:\n* Record the name, designation and signature of the person.\nForm BR 1\nForm BR 1\nName of the ULB___________\nRegister of Loans\nRegister of Loans",
"footnote": "",
"is_definition": false,
"sort_order": 125
},
{
"number": "1",
"title": "1. Section from which loan received______________ 2. Purpose of Loan____________ 3. No. & date of resolution / orders sanctioning the loan___ 4. Amount of Loan sanctioned______________ 5. Rate of Interest [whether half-yearly or yearly]_________ 6. No. of installment_________________ 7. Amount of each installment ____________",
"chapter": null,
"content": "Receipt of Loan\nAmount due for repayment\nInitials of the officer\nDate of Receipt\nAmount Received\nTotal Amount Received\nDue Date of Repayment\nAmount of Principal\nAmount of Interest\nTotal Amount due to repayment\n1\n2\n3\n4\n5\n6\n7\n8\nAmount Repaid\nBalance\nRemarks\nDate of Repayment\nPrincipal Amount\nInterest\nTotal\nPrincipal Amount\nInterest\nTotal\n9\n10\n11\n12\n13\n14\n15\n16\nNote. - 1. Separate folio shall be allotted to each loan.\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 126
},
{
"number": "2",
"title": "2. The format for capital grant register would be similar.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 127
},
{
"number": "3",
"title": "3. Pages of ledger / register would be numbered.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 128
},
{
"number": "4",
"title": "4. In case of more than one loan, summary of all loans shall be drawn suitably in the register.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 129
},
{
"number": "5",
"title": "5. For each entry made, record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry",
"chapter": null,
"content": "Form BR 2\nForm BR 2\nName of the ULB________________________\nRegister of Debentures\nRegister of Debentures\nDate of order sanctioning the issue of debenture: Amount raised by issue of debentures (Rs.): Date of issue of Debentures: Purpose of issuing debentures: Details of Guarantee and Security furnished: Name of the Debenture-trustee, if any: Interest payment Schedule: Date of maturity: Repayment Schedule:\nDebenture face value(Rs.) Rate of interest payable on debentures:\nSr. No\nDebenture Folio No.\nDebenture Certificate Nos.\nDistinctive number of\n\t\t\t\tDebentures issued\nName and Address of\n\t\t\t\tthe Debenture holder\nDate of becoming a debenture holder\nDate of ceasing as a debenture holder\nInitials of Authorised Officer\nFrom\nTo\n1\n2\n3\n4\n5\n6\n7\n8\n9\nPayment of Interest on Debentures\nPayment of Interest on Debentures\nInitials of Authorised Officer\nInitials of Authorised Officer\nRemarks\nRemarks\nDate when due\nAmount due (Rs.)\nDate of Payment\nAmount paid (Rs.)\n10\n11\n12\n13\n14\n15\nNotes. - (1) Details of all the holders who have been issued debentures of a particular series shall be listed above.\nNotes.\n(2) Separate folios shall be allotted for each series of the debentures issued.\n(3) Three to four lines should be left after each certificate number to record the transfer entries for those certificates.\n(4) Date on which a person becomes a debenture holder and the date on which he ceases to be such shall be mentioned for all the transfers affected.\n(5) For each entry made, record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry.\nForm BR 3\nForm BR 3\nName of the ULB________\nRegister of Sinking Funds\nRegister of Sinking Funds\nAmount of loan and rate of interest: Date of raising the loan: Amount of sinking fund installment: Rate of interest provided for in the Agreement at which sinking fund develops\nPrevious Balance (Rs.)\nReceipts\nReceipts\nAnnual Instalments (Rs.)\nDate of Credit\nTotal (Rs.)\nAmount of interest received/ accrued on\n\t\t\t\tInvestments (Rs.)\nTheoretical value as on 31st March (Rs.)\n1\n2\n3\n4\n5\n6\n(1+2)\n(4+5)\nInvestments\nInvestments\nPrevious Balance\nPurchased during the year\nTotal\nActual value at cost (Rs.)\nFace Value (Rs.)\nValue at Cost (Rs.)\nFace Value (Rs.)\nDate of investment\nValue at Cost (Rs.)\nFace Value (Rs.)\n7\n8\n9\n10\n11\n12\n13\n(7+9)\n( 8+10)\nInvestments\nInvestments\nDifference (Rs.)\nRemarks\nPresent Value of Sinking Fund\nMarket Value of securities mentioned in column 13\n\t\t\t\ton 31st March (Rs.)\nUninvested Cash Balance of sinking fund as on\n\t\t\t\t31st March (Rs.)\nTotal (Rs.)\n14\n15\n16\n17\n18\n( 8+10)\n(14+15)\n(16-6)\nNote. - For each entry made, record the Name, Designation and Signature of the person making the entry in the register and the person checking the entry\nNote.\nForm EM 1\nForm EM 1\nRegister of Earmarked Funds\nRegister of Earmarked Funds\nName of the Fund ___________\nOn creation/ addition to Fund\nOn creation/ addition to Fund\nDate of Receipt\nReference of voucher No.\nParticulars\nAmount (Rs.)\nCumulative Amount (Rs.)\n1\n2\n3\n4\n5\nOn Utilisation of Fund\nOn Utilisation of Fund\nBalance in fund (Rs.) (5-10)\nRemarks\nDate of Payment\nReference of voucher No.\nParticulars\nAmount (Rs.)\nCumulative Amount (Rs.)\n6\n7\n8\n9\n10\n11\n12\nNote. - 1. Interest earned on investments and profit on disposal of investments made from the Earmarked Funds shall be recorded in column 1 to 5 to update the balance of Earmarked Funds\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 130
},
{
"number": "2",
"title": "2. Loss on disposal of investments shall be recorded in column 6 to 10 to reduce the balance of Earmarked Fund",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 131
},
{
"number": "3",
"title": "3. For each entry made; record the Name, Designation, and Signature of the person making the entry in the register and the person checking the entry.",
"chapter": null,
"content": "Table 9.19\nTable 9.19\nReceipts and Payments Account for the Period from _______ to ________\nReceipts and Payments Account for the Period from _______ to ________\nCode No.\nCode No.\nHead of Account\nHead of Account\nCurrent Period Amount (Rs.)\nCurrent Period Amount (Rs.)\nCorresponding Previous Period Amount (Rs.)\nCorresponding Previous Period Amount (Rs.)\nCode No.\nCode No.\nHead of Account\nHead of Account\nCurrent Period Amount (Rs.)\nCurrent Period Amount (Rs.)\nCorresponding Previous Period Amount (Rs.)\nCorresponding Previous Period Amount (Rs.)\nOpening Balances\n# Cash balances including Imprest Balances with\n\t\t\t\tBanks/Treasury (including balances in designated bank accounts)\nOperating Receipts\nOperating Payments\n1-10\nTax Revenue\n2-10\nEstablishment Expenses\n1-20\nAssigned Revenues & Compensations\n2-20\nAdministrative Expenses\n1-30\nRental income from Municipal Properties\n2-30\nOperations and Maintenance\n1-40\nFees & User Charges\n2-40\nInterest & Finance Charges\n1-50\nSale & Hire Charges\n2-50\nProgramme Expenses\n1-60\nRevenue Grants, Contributions & Subsidies\n2-60\nRevenue Grants, Contributions & Subsidies\n1-70\nIncome from Investments\n1-71\nInterest Earned\n4-30\nPurchase of Stores\n1-80\nOther Income\nOther Collections on behalf of State and Central\n\t\t\t\tGovernment\nNon-Operating Receipts\nNon-Operating Receipts\nNon-Operating Payments\nNon-Operating Payments\n3-30/31\nLoans Received\n3-50\nOther' Payables\n3-40\nDeposits Received\n**\nRefunds Payable\n3-20\nGrants and contribution for specific purposes\n**\nRepayment of Loans\n*\nSale proceeds from Assets\n**\nRefund of Deposits\n*\nRealisation of Investment - General Fund\n4-10\nAcquisition / Purchase of Fixed Assets\n*\nRealisation of Investment - Other Funds\n4-12\nCapital Work - in - Progress\n3-41\nDeposit works\n3-41\nDeposit works\n3-50\nRevenue Collected in Advance\n4-20\nInvestments - General Fund\n*\nLoans & Advances to Employees (recovery)\n4-21\nInvestments - Other Funds\n*\nOther Loans & Advances (recovery)\n4-60\nLoans & Advances to Employees\n*\nDeposits with External Agencies (recovery)\n4-40\nPrepaid Expenses\n4-60\nOther Loans & Advances\nOther Receipts [specify]\n4-60\nDeposits with External Agencies\nOther Payments [specify]\nClosing Balances\n# Cash balances including Imprest Balances with\n\t\t\t\tBanks/Treasury (including balances in designated bank accounts)\nGrand Total\nGrand Total\nGrand Total\nGrand Total\n# Bank Balances operate for Grants and Special Funds * Details in respect of these items will be available in the corresponding Asset Ledger Accounts ** Details in respect of these items will be available in the corresponding Liability Ledger Accounts Table 9.14 Trial Balance for the period from _____to______ Code No Particulars Debit (Rs.) Credit (Rs.) Total Table 9.17 Balance Sheet of ________ as on _________ Code No Description of items Schedule No. Current Year Amount (Rs.) Previous Year Amount (Rs.) Liabilities Reserve & Surplus 3-10 3-11 3-12 Municipal (General)\n\t\t\t\tFund Earmarked Funds Reserves B-l B-2 B-3 Total Reserves & Surplus 3-20 Grants, Contributions for specific purposes B-4 Loans 3-30 Secured Loans B-5 3-31 Unsecured Loans B-6 Total Loans Current Liabilities and Provisions 3-40 3-41 3-50 3-60 Deposits Received Deposit works Other Liabilities\n\t\t\t\t(Sundry Creditors) Provisions B-7 B-8 B-9 B-10 Total Current Liabilities and Provisions Total Liabilities 4-10 Assets Fixed Assets Gross Block B-11 4-11 Less: Accumulated Depreciation Net Block 4-12 Capital Work-in-Progress Total Fixed Assets 4-20 4-21 Investments Investment –\n\t\t\t\tGeneral Fund Investments - Other Funds B-12 B-13 Total Investments 4-30 4-31 4-32 Current Assets,\n\t\t\t\tLoans and Advances Stock in Hand\n\t\t\t\t(Inventories) Sundry Debtors\n\t\t\t\t(Receivables) Gross amount\n\t\t\t\toutstanding Less: Accumulated provision against bad and\n\t\t\t\tdoubtful Receivables B-14 B-15 Net amount outstanding 4-40 4-50 4-60 4-61 Prepaid Expenses Cash and Bank\n\t\t\t\tBalances Loans, advances and\n\t\t\t\tdeposits Less: Accumulated provision against Loans B-16 B-17 B-18 Net Amount outstanding Total Current Assets, Loans & Advances 4-70 4-80 Other Assets Miscellaneous Expenditure (to the extent not\n\t\t\t\twritten off) B-19 B-20 Total Assets Table 9.16 Income and Expenditure Statement for the period from _________ to ____________ Code No. Item/ Head of Account Schedule No Current Year Amount (Rs.) Previous Year Amount (Rs.) 1 2 3 4 5 1-10 1-20 1-30 1-40 1-50 1-60 1-70 1-71 1-80 Income Tax Revenue Assigned Revenues &\n\t\t\t\tCompensation Rental Income From\n\t\t\t\tMunicipal Properties Fees & User\n\t\t\t\tCharges Sale & Hire\n\t\t\t\tCharges Revenue Grants,\n\t\t\t\tContributions & Subsidies Income From\n\t\t\t\tInvestments Interest Earned Other Income 1-1 1-2 1-3 1-4 1-5 1-6 1-7 1-8 1-9 A Total - Income 2-10 2-20 2-30 2-40 2-50 2-60 2-70 2-71 2-72 Expenditure Establishment\n\t\t\t\tExpenses Administrative\n\t\t\t\tExpenses Operations &\n\t\t\t\tMaintenance Interest &\n\t\t\t\tFinance Charges Programme Expenses Revenue Grants,\n\t\t\t\tContributions & Subsidies Provisions &\n\t\t\t\tWrite Off Miscellaneous\n\t\t\t\tExpenses Depreciation 1-10 1-11 1-12 1-13 1-14 1-15 1-16 1-17 B Total - Expenditure A-B Gross surplus/ (deficit) of income over\n\t\t\t\texpenditure before Prior Period Items 2-80 Add: Prior period Items (Net) 1-18 Gross surplus/ (deficit) of income over\n\t\t\t\texpenditure after Prior Period Items 2-90 Less : Transfer to Reserve Funds Net balance being surplus/ deficit carried\n\t\t\t\tover to Municipal Fund\n* Details in respect of these items will be available in the corresponding Asset Ledger Accounts ** Details in respect of these items will be available in the corresponding Liability Ledger Accounts Table 9.14 Trial Balance for the period from _____to______ Code No Particulars Debit (Rs.) Credit (Rs.) Total Table 9.17 Balance Sheet of ________ as on _________ Code No Description of items Schedule No. Current Year Amount (Rs.) Previous Year Amount (Rs.) Liabilities Reserve & Surplus 3-10 3-11 3-12 Municipal (General)\n\t\t\t\tFund Earmarked Funds Reserves B-l B-2 B-3 Total Reserves & Surplus 3-20 Grants, Contributions for specific purposes B-4 Loans 3-30 Secured Loans B-5 3-31 Unsecured Loans B-6 Total Loans Current Liabilities and Provisions 3-40 3-41 3-50 3-60 Deposits Received Deposit works Other Liabilities\n\t\t\t\t(Sundry Creditors) Provisions B-7 B-8 B-9 B-10 Total Current Liabilities and Provisions Total Liabilities 4-10 Assets Fixed Assets Gross Block B-11 4-11 Less: Accumulated Depreciation Net Block 4-12 Capital Work-in-Progress Total Fixed Assets 4-20 4-21 Investments Investment –\n\t\t\t\tGeneral Fund Investments - Other Funds B-12 B-13 Total Investments 4-30 4-31 4-32 Current Assets,\n\t\t\t\tLoans and Advances Stock in Hand\n\t\t\t\t(Inventories) Sundry Debtors\n\t\t\t\t(Receivables) Gross amount\n\t\t\t\toutstanding Less: Accumulated provision against bad and\n\t\t\t\tdoubtful Receivables B-14 B-15 Net amount outstanding 4-40 4-50 4-60 4-61 Prepaid Expenses Cash and Bank\n\t\t\t\tBalances Loans, advances and\n\t\t\t\tdeposits Less: Accumulated provision against Loans B-16 B-17 B-18 Net Amount outstanding Total Current Assets, Loans & Advances 4-70 4-80 Other Assets Miscellaneous Expenditure (to the extent not\n\t\t\t\twritten off) B-19 B-20 Total Assets\n** Details in respect of these items will be available in the corresponding Liability Ledger Accounts Table 9.14 Trial Balance for the period from _____to______ Code No Particulars Debit (Rs.) Credit (Rs.) Total\nTable 9.14\nTable 9.14\nTrial Balance for the period from _____to______\nCode No\nParticulars\nDebit (Rs.)\nCredit (Rs.)\nTotal\nTable 9.17\nTable 9.17\nBalance Sheet of ________ as on _________\nCode No\nDescription of items\nSchedule No.\nCurrent Year Amount (Rs.)\nPrevious Year Amount (Rs.)\nLiabilities\nLiabilities\nReserve & Surplus\nReserve & Surplus\n3-10\n3-11\n3-12\nMunicipal (General)\n\t\t\t\tFund\nEarmarked Funds\nReserves\nB-l\nB-2\nB-3\nTotal Reserves & Surplus\nTotal Reserves & Surplus\n3-20\nGrants, Contributions for specific purposes\nGrants, Contributions for specific purposes\nB-4\nLoans\nLoans\n3-30\nSecured Loans\nB-5\n3-31\nUnsecured Loans\nB-6\nTotal Loans\nTotal Loans\nCurrent Liabilities and Provisions\nCurrent Liabilities and Provisions\n3-40\n3-41\n3-50\n3-60\nDeposits Received\nDeposit works\nOther Liabilities\n\t\t\t\t(Sundry Creditors)\nProvisions\nB-7\nB-8\nB-9\nB-10\nTotal Current Liabilities and Provisions\nTotal Current Liabilities and\nProvisions\nTotal Liabilities\nTotal Liabilities\n4-10\nAssets\nAssets\nFixed Assets\nFixed Assets\nGross Block\nB-11\n4-11\nLess: Accumulated Depreciation\nNet Block\n4-12\nCapital Work-in-Progress\nTotal Fixed Assets\nTotal Fixed Assets\n4-20\n4-21\nInvestments\nInvestments\nInvestment –\n\t\t\t\tGeneral\nFund Investments - Other Funds\nB-12\nB-13\nTotal Investments\nTotal Investments\n4-30\n4-31\n4-32\nCurrent Assets,\n\t\t\t\tLoans and Advances\nCurrent Assets,\n\t\t\t\tLoans and Advances\nStock in Hand\n\t\t\t\t(Inventories)\nSundry Debtors\n\t\t\t\t(Receivables)\nGross amount\n\t\t\t\toutstanding\nLess: Accumulated provision against bad and\n\t\t\t\tdoubtful Receivables\nB-14\nB-15\nNet amount outstanding\nNet amount outstanding\n4-40\n4-50\n4-60\n4-61\nPrepaid Expenses\nCash and Bank\n\t\t\t\tBalances\nLoans, advances and\n\t\t\t\tdeposits\nLess: Accumulated provision against Loans\nB-16\nB-17\nB-18\nNet Amount outstanding\nNet Amount outstanding\nTotal Current Assets, Loans & Advances\nTotal Current Assets, Loans & Advances\n4-70\n4-80\nOther Assets\nMiscellaneous Expenditure (to the extent not\n\t\t\t\twritten off)\nB-19\nB-20\nTotal Assets\nTotal Assets\nTable 9.16\nTable 9.16\nIncome and Expenditure Statement for the period from _________ to ____________\nCode No.\nItem/ Head of Account\nItem/ Head of Account\nSchedule No\nSchedule No\nCurrent Year Amount (Rs.)\nCurrent Year Amount (Rs.)\nPrevious Year Amount (Rs.)\nPrevious Year Amount (Rs.)\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n1-10\n1-20\n1-30\n1-40\n1-50\n1-60\n1-70\n1-71\n1-80\nIncome\nTax Revenue\nAssigned Revenues &\n\t\t\t\tCompensation\nRental Income From\n\t\t\t\tMunicipal Properties\nFees & User\n\t\t\t\tCharges\nSale & Hire\n\t\t\t\tCharges\nRevenue Grants,\n\t\t\t\tContributions & Subsidies\nIncome From\n\t\t\t\tInvestments\nInterest Earned\nOther Income\n1-1\n1-2\n1-3\n1-4\n1-5\n1-6\n1-7\n1-8\n1-9\nA\nA\nTotal - Income\nTotal - Income\n2-10\n2-20\n2-30\n2-40\n2-50\n2-60\n2-70\n2-71\n2-72\nExpenditure\nExpenditure\nEstablishment\n\t\t\t\tExpenses\nAdministrative\n\t\t\t\tExpenses\nOperations &\n\t\t\t\tMaintenance\nInterest &\n\t\t\t\tFinance Charges\nProgramme Expenses\nRevenue Grants,\n\t\t\t\tContributions & Subsidies\nProvisions &\n\t\t\t\tWrite Off\nMiscellaneous\n\t\t\t\tExpenses\nDepreciation\n1-10\n1-11\n1-12\n1-13\n1-14\n1-15\n1-16\n1-17\nB\nB\nTotal - Expenditure\nTotal - Expenditure\nA-B\nGross surplus/ (deficit) of income over\n\t\t\t\texpenditure before Prior Period Items\n2-80\nAdd: Prior period Items (Net)\n1-18\nGross surplus/ (deficit) of income over\n\t\t\t\texpenditure after Prior Period Items\n2-90\nLess : Transfer to Reserve Funds\nLess\nNet balance being surplus/ deficit carried\n\t\t\t\tover to Municipal Fund\nNet balance being surplus/ deficit carried\n\t\t\t\tover to Municipal Fund\nTable 9.18\nTable 9.18\nStatement of Cash Flow\nStatement of Cash Flow\nParticulars\nParticulars\nPrevious Year (Rs.)\nPrevious Year (Rs.)\nCurrent Year (Rs.)\nCurrent Year (Rs.)\nA. Cash flows from\n\t\t\t\tOperating Activities:\nA. Cash flows from\n\t\t\t\tOperating Activities:\nGross surplus/\n\t\t\t\t(deficit) over expenditure Adjustments for\nGross surplus/\n\t\t\t\t(deficit) over expenditure Adjustments for\nAdd:\nAdd:\nDepreciation\nInterest &\n\t\t\t\tfinance expenses\nLess:\nLess:\nProfit on disposal of\n\t\t\t\tassets\nDividend Income\nInvestment income\nAdjusted income over expenditure before\n\t\t\t\teffecting changes in current assets and current liabilities and\n\t\t\t\textra-ordinary items.\nChanges in current\n\t\t\t\tassets and current liabilities\nChanges in current\n\t\t\t\tassets and current liabilities\n(Increase) / decrease\n\t\t\t\tin Sundry debtors\n(Increase) / decrease\n\t\t\t\tin Stock in hand\n(Increase) / decrease\n\t\t\t\tin prepaid expenses\n(Increase) / decrease in other current assets\n(Decrease)/ increase\n\t\t\t\tin Deposits received\n(Decrease)/ increase\n\t\t\t\tin Deposits works\n(Decrease)/ increase\n\t\t\t\tin other current liabilities\n(Decrease)/ increase\n\t\t\t\tin provisions\nExtra-ordinary items (Specify)\nNet cash generated from/ (used in) operating\n\t\t\t\tactivities (A)\nB. Cash flows from\n\t\t\t\tInvesting Activities\nB. Cash flows from\n\t\t\t\tInvesting Activities\n(Purchase) of fixed\n\t\t\t\tassets & CWIP\n(Increase) / Decrease\n\t\t\t\tin Special Funds/Grants\n(Increase) / Decrease\n\t\t\t\tin Earmarked Funds\n(Purchase) of\n\t\t\t\tInvestments\nAdd:\nAdd:\nProceeds from\n\t\t\t\tdisposal of assets\nProceeds from\n\t\t\t\tdisposal of investments\nInvestment income\n\t\t\t\treceived\nInterest income received\nNet cash generated from/ (used in) investing\n\t\t\t\tactivities (B)\nC. Cash flows from\n\t\t\t\tFinancing Activities\nC. Cash flows from\n\t\t\t\tFinancing Activities\nAdd:\nAdd:\nLoans from\n\t\t\t\tbanks/others received\nLess:\nLess:\nLoans repaid during\n\t\t\t\tthe period\nLoans & advances\n\t\t\t\tto employees\nLoans to others\nFinance expenses\nNet cash generated from (used in) financing\n\t\t\t\tactivities (C)\nNet increase/ (decrease) in cash and cash\n\t\t\t\tequivalents (A + B + C)\nNet increase/ (decrease) in cash and cash\n\t\t\t\tequivalents (A + B + C)\nCash and cash equivalents at beginning of period\nCash and cash equivalents at end of period\nCash and cash equivalents at end of period\nCash and Cash equivalents at the end of the\n\t\t\t\tyear comprises of the following account balances at the end of\n\t\t\t\tthe year:\nCash and Cash equivalents at the end of the\n\t\t\t\tyear comprises of the following account balances at the end of\n\t\t\t\tthe year:\ni. Cash Balances\nii. Bank Balances\niii. Co-operative\n\t\t\t\tbanks Balances\niv. Balances with\n\t\t\t\tPost offices\nv. Balances with other banks\nTotal\nTotal\nNote. - items in () brackets denote as that they are to be deducted\nNote.",
"footnote": "",
"is_definition": false,
"sort_order": 132
}
],
"metadata": {
"Act ID": "Last Updated 6th August, 2019 [ap319]",
"Act Number": "Published vide Notification No. G.O. Ms. No. 157, Municipal Administration & Urban Development (UBS), dated 24.4.2017",
"Enactment Date": "",
"Act Year": "2017",
"Short Title": "The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017",
"Type": "STATE",
"Location": "Andhra Pradesh"
},
"updated_at": "2026-09-29 21:55:19"
}