The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997

{
    "id": 16430,
    "slug": "the-goa-panchayats-accounts-audit-and-custody-of-funds-rules-1997",
    "title": "The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997",
    "short_title": "The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997",
    "act_number": "Published vide Notification No. 17/28/DP/ACT-AUDIT",
    "act_year": 1997,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Act\" means the Goa Panchayat Raj Act, 1994 (Act 14 of 1994);\n(b) \"Auditor\" means the Director of Accounts and/or his deputies or any other person appointed by the Director of Accounts to perform the duties of an auditor;\n(c) \"B. D.O.\" means the Block Development Officer of the concerned Block;\n(d) \"Bank\" means the State Co-operative Bank or any other Scheduled Bank;\n(e) \"Director\" means the Director of Panchayats;\n(f) \"Director of Accounts\" means Director of Accounts of the Government of Goa;\n(g) \"Form\" means the Form appended to these rules;\n(h) \"Panchayat Fund\" means the fund referred to in section 161 of the Act;\n(i) \"Year\" means the financial year commencing from 1st of April, and in the first year of functioning, the date from which Panchayat starts functioning, and ending on 31st of March.\nChapter - I\nGeneral Principles and Rules\n3.\n4.\n5.\n6.\n7.\n8.\n9.\n10.\n11.\n12.\n13.\n14.\n15.\n16.\n17.\n18.\n19.\nChapter - II\nForms of Accounts and how to be maintained\n20.\n(i) General Ledger:- A record of the current account of the Fund under para 1 shall be maintained in a General Ledger-Abstract Register in Form No. I, under the different minor detailed heads. This Ledger shall be maintained in two volumes - one for receipts and the other for expenditure and one page alloted to each minor, detailed head;\n(ii) Control Ledger:- In addition to the General Ledger, a Control Ledger shall also be maintained in Form No. 2 to record totals of transactions under all minor detailed heads, within a budget group in a month as recorded in the General Ledger;\n(iii) Cash Book:- All the transactions of one day shall be entered in a cash book in Form No. 3 on that day and each entry in the cash book shall be attested in the appropriate place by the Secretary of the Panchayat. At the end of the day, the closing cash balance should be separately exhibited as cash on hand and cash in Bank. On the last working day of the month a certificate shall be recorded in the cash book to the effect that cash on hand has been physically verified and closing balance agrees both with cash in hand and cash in bank as verified from the Pass Book Certificate;\n(iv) Receipt and Register of Receipts:- All payments must be fully supported by payee's bills and receipts. Save as otherwise provided, all receipts of money shall be acknowledged by a receipt in Form No. 4. A register of Receipt Book shall be maintained in Form No. 5 and shall be kept with the stock of new and returned Receipt Books under lock and key on the responsibility of the Secretary;\n(v) Registers of properties and Assets:- All property vested in the Panchayat shall be entered in a Register of properties and Assets in Form No. 6. In addition to all items of furnitures and other equipment, this register shall contain a list of buildings, land and the like which is vested in the Panchayat. Whenever any property is acquired or disposed of it shall be entered in the Register of properties and Assets;\n(vi) Assessment and Demand and Collection Register:- A list of all persons liable to pay any rate, tax, cess or fee and the amount to be paid by them in respect of each such rate, tax, fee shall be maintained separately for assessment in Form No. 7 and demand and collection in Form No. 8. The Secretary of the Panchayat shall be responsible for causing preparation of such Assessment and Demand and Collection Registers and maintaining the same in the office of the Panchayat;\n(vii) Register of Conditional Grants sanctioned during the year:- A Register shall be maintained in Form No. 9 for record of conditional grants given for special and specific purpose under section 160 of the Act or under any special orders and expenditure therefrom.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "21",
            "title": "21. Monthly and Annual Accounts.",
            "chapter": null,
            "content": "(b) The totals of the details under each head of receipt and payment as given in account shall agree with the figure under the same heads in the General Ledger.\n(c) The details of the balance in the office and in the Bank shall be separately shown in the account and a certificate that the closing balance as shown in the accounts has been compared with that shown in the cash book and the Bank Pass Book, Certificate, and found to be correct shall be appended to the account. A memo explaining the differences, if any, shall also be attached to the certificate. Certificate showing the 'Monthly Closing Balance' in the Account shall be obtained and kept on record.\n(d) The accounts shall be checked by the auditors with reference to the Account Books.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "22",
            "title": "22. Pass Book.",
            "chapter": null,
            "content": "(b) He shall examine the Pass Book/Certificates from time to time and shall immediately call the attention of the Bank to any discrepancy that may appear.\nChapter - III\nAudit\n23.\n(ii) Detailed checks to be exercised during audit shall be specified by him.\n(iii) Test audit may be made by the Audit Officer of the Government of Goa as and when considered necessary by him.\n(iv) The auditing officer in his report shall certify as to whether the accounts of a Panchayat are maintained in the manner specified and grants made are spent as authorised.\n24.\nChapter - IV\nBudget Estimates\n25.\n(ii) Suitable minor and detailed heads may be added to the Budget heads as specified in Form No. 11 as may be necessary with the approval of the concerned Block Development Officer in consultation with the Director of Accounts.\n(iii) A copy of the revised and Supplementary Budget Estimates shall be forwarded to the Director within 15 days of its approval by the Panchayat.\n(iv) All budget estimates, original, revised and supplementary shall be passed before the Financial year to commence on the first day of April next following and the budget as passed by the Panchayat shall be forwarded to the Zilla Panchayat, if any, before such date as fixed by the Government.\nChapter - V\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "26",
            "title": "26. Preservation of Accounts Records.",
            "chapter": null,
            "content": "Form No. 1\nForm No. 1\n[ See rule 20 (i)]\nGeneral Ledger-Abstract Register\nGeneral Ledger-Abstract Register\nReceipt\n@ Item\nExpenditure\nDate\nShort Particulars\nAmount\nC. B. Folio\nProgressive\nTotal\n1\n2\n3\n4\n5\n6\n@ According to the classification of Minor item under Budget Heads.\nForm No. 2\nForm No. 2\n[ See rule 20 (ii)]\nControl Ledger-Abstract Register\nControl Ledger-Abstract Register\nReceipt\nGroup of Item\nExpenditure\nMonth\nShort Particulars\nAmount\nProgressive\nTotal\n1\n2\n3\n4\n5\nForm No. 3\nForm No. 3\n[ See rule 20 (iii)]\nCash-Book\nCash-Book\nFor the year ..................... 19 ..................19\nReceipt\nExpenditure\nDate\nParticulars [full details with reference (to)\n\t\t\t\tetc.] to any receipt\nAmount\nTotal\nClassification\nLedger\nDate\nParticulars (full details of claims Scheme)\nAmount\nTotal\nClassification\nLedger Folio\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\n(10)\n(11)\n(12)\nForm No. 4\nForm No. 4\n[ See rule 13 and rule 20 (iv)]\nReceipt\nReceipt\nReceipt Book No.\nReceipt No.\nSignature and Designation of Issuing Officer\n(a) Each Receipt Book shall have a Serial number, and each receipt which shall be in duplicate for use with carbon paper, shall have a serial number within the book. Both, Book number and receipt number shall be machine numbered on each receipt, whether original or duplicate.\n(b) The Seal of the Panchayat shall be affixed to each Receipt before it is issued. The carbon copy shall be retained and the original issued.\nForm No. 5\nForm No. 5\n[ See rule 20 (iv)]\nRegister of Receipt Book\nRegister of Receipt Book\nSr. No. of entry\nDate\nSr. No. of each receipt book received into stock\n\t\t\t\t(give one line for each book)\nSr. No. of receipt in the book\nSignature of person to whom issued with date of\n\t\t\t\tissue\nDate of return of receipt book and other remarks\nBalance quantity of receipt book in stock\nNew\nUsed\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nForm No. 6\nForm No. 6\n[ See rule 20 (v)]\nRegister of Properties and Assets\nRegister of Properties and Assets\nSr. No. of entry\nDate of Acquisition\nParticulars of property\nPrice paid\nWhere placed or situated\nHow disposed of\nRemarks (give all relevant office references)\nCertificate of verification\nDate\nAmount realized, if sold\nSignature of Attesting Officer\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\n(10)\nForm No. 7\nForm No. 7\n[ See rule 20 (vi)]\nAssessment Register\nAssessment Register\nSr. No.\nName of the Tax Payer\nHouse No. of the Tax Payer\nName of Tax\nName of Tax\nAdditional column according to the No. of taxes\nTotal\nRemarks\nAmount Assessed\nAmount Assessed\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\n(10)\nForm No. 8\nForm No. 8\n[ See rule 20 (vi)]\nDemand and Collection Register\nDemand and Collection Register\nYearswise Demand and the amount collection\nReference Sr. No. in the Register of Assessment\nArrears of Tax (P/F from previous year)\nYears demand\nTotal Tax payable columns [(2)+(3)]\nAmount paid Receipt and date\nArrears of tax (B/F from previous year)\nYears demand\nTotal Tax payable column (6)+(7)\nAmount paid receipt and date\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\nYearswise Demand and the amount collection\nArrears of taxes (B/F from previous year)\nYears demand\nTotal tax payable columns (10)+(11)\nAmount paid receipt & date\nArrears of tax (B/F from previous year)\nYears demand\nTotal Taxes payable columns (14)+(15)\nAmount paid receipt No. and date\nRemarks\n(10)\n(11)\n(12)\n(13)\n(14)\n(15)\n(16)\n(17)\n(18)\nForm No. 9\nForm No. 9\n[ See rule 20 (vii)]\nRegister of conditional grants sanctioned during the year\nRegister of conditional grants sanctioned during the year\nSr. No.\nNo. and date of the sanction\nBy whom sanctioned\nPurpose for which given\nPeriod within which to be spent\nAmount of the grant\nNo. and date of Treasury voucher on which the\n\t\t\t\tamount is drawn\nAmount sent by Panchayat\nNo. and date of voucher\nAmount drawn\nBalance after each transaction\nRemarks\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\n(10)\n(11)\nForm No. 10\nForm No. 10\n[ See rule 21 (a)]\nAccount of Income and Expenditure of ................................ Panchayat for the year\nParticulars of Income\nAmount Particulars of Expenditure\nAmount\nIncome\nExpenditure\nClosing of the last month year\nClosing of the current month year\nBudget Heads ................................\nBudget Heads .........................\nForm No. 11\nForm No. 11\n[ See rule 25 (i)]\nExpenditure\nReceipts\nSanction estimate of the previous year\nActuals of the previous year\nSanctioned estimate of the current year\nActuals of current year\nBudget estimate of ensuing year\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n1.\nOpening Balance.\n2.\nGrants from Government\n(1) Special.\n(2) General.\n3.\nOther Grants\n(1) Local Authorities.\n(2) Private.\n4.\nProceeds of taxes, fees etc. under section 153 of the Act.\n5.\nProceeds of other loans, etc.\n6.\nSale proceeds.\n7.\nExtraordinary receipts.\nCurrent year\nEnsuing year\nSanctioned estimate of the previous year\nActual of the previous year\nSanctioned estimate of the current year\nEstimate actuals of current year\nBudget estimate of ensuing year\n(7)\n(8)\n(9)\n(10)\n(11)\n(12)\n(13)\n(14)\n(15)\n1.\nAdministration\n2.\nSanitation and Public Health and Family Welfare.\n3.\nPublic Works.\n4.\nPlanning and Development.\n5.\nSocial Welfare.\n6.\nEducation and Culture.\n7.\nRural Housing.\n8.\nDrinking Water.\n9.\nPoverty Alleviation Programme.\n10.\nLibraries.\n11.\nRural Sanitation.\n12.\nConstruction and maintenance of slaughter houses and cattle\n\t\t\t\t\tpounds.\n13.\nMiscellaneous.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        }
    ],
    "metadata": {
        "Act ID": "goa109",
        "Act Number": "Published vide Notification No. 17/28/DP/ACT-AUDIT/95, dated 14-7-1997",
        "Enactment Date": "",
        "Act Year": "1997",
        "Short Title": "The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:55:19"
}