ACCOUNTING FORMAT FINANCIAL YEAR : GRAMA PANCHAYAT : MANGOBINDPUR BLOCK : BADASAHI DISTRICT : MAYURBHANJ STATE : ODISHA

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1 ACCOUNTING FORMAT FINANCIAL YEAR : GRAMA PANCHAYAT : MANGOBINDPUR BLOCK : BADASAHI DISTRICT : MAYURBHANJ STATE : ODISHA Prepared by : D M ASSOCIATES 307, Block A, 3rd Floor Nirmala Plaza, Forest Park Bhubaneswar , Odisha

2 FORMAT I (Annexure 5.1) Cash Book of Receipt & Expenditure of MANGOBINDPUR Gram Panchayat for the Financial Year [See Rule 100, 108, 133 (1), 133 (3), 138, 206 (e), 206 (j), 234, 236 (b)] RECEIPTS PAYMENTS HEADS OF ACCOUNT Budget Estimates (Rs.) Amount Actuals (Rs.) Opening Balance i Cash in Hand ii Balance in Bank 638, iii Balance in Treasury/ Advances 20, iv Investments / Security Deposit PARTI PANCHAYAT FUND Revenue Account Receipts HEADS OF ACCOUNT PARTI PANCHAYAT FUND Revenue Account Expenditure Budget Estimates (Rs.) Amount Actuals (Rs.) Plan NonPlan Total Plan NonPlan Total TAX RECEIPTS 0028 Taxes on Profession, Trade etc Interest Payments 101 Profession Tax 101 Interest on Provident Fund 102 Trade Tax 102 Interest on Insurance & Pension Fund 103 Trade Licence Fees 103 Interest on Other Deposits & Accounts 901 Share of net proceeds assigned (RMC/Hat Share) 0029 Land Revenue 2059 Maintenance of Community Assets 101 Land Revenue 101 Maintenance & Repairs 102 Surcharge on Land Revenue Tax 40 Work Charges Establishment Expenditure 103 Taxes on Plantation 41 Other Maintenance Expenditure 901 Share of net proceeds assigned 102 Furnishing 0030 Stamps and Registration Fees 103 Lease Charges 101 Duty on Transfer by Sale 104 Machinery & Equipments (Gen Set/Mike Set/Tents/Utensils/Chairs) 0035 Taxes on Property other than Agriculture Land 2071 Pension & Other Retirement Benefits 101 Property Tax on Residential Building 101 Superannuation and Retirement Allowance 102 Property Tax on NonResidential Building 102 Commuted Value of Pension 901 Share of net proceeds assigned to Panchayats 105 Leave Encashment Benefits 0041 Taxes on Vehicles 106 Other Pensionary Benefits 101 Taxes on Cycle/Cart and othet receipts from NonMotor Vehicle Act 2202 Education 901 Share of net proceeds assigned to Panchayats 101 Primary Education 0042 Taxes on Goods and Passengers 102 Secondary Education 101 Toll Tax 103 Adult Education 40 Road, Culvert Bridge 104 NonFormal Education 41 Ferry 2203 Technical Training & Vocational Education 42 Water Ways 101 Assistance to Universities/Colleges for Technical Training 43 Others 102 Technical Schools 102 Taxes on entry of Goods into Local Area 103 Polytechnic Colleges 103 Taxes on Passengers/Pilgrims 104 Vocational Education 901 Share of net proceeds assigned to Panchayats 2205 Art, Culture & Libraries 0044 Service Tax 101 Promotion of Art & Culture 101 Service Tax 102 Public Libraries 901 Share of net proceeds assigned to Panchayats 103 Public Exihibition 0045 Taxes and Duties on Commodities 104 Sports & Youth Services 101 Entertainment Tax (Film Hall/Video Hall Tax) 2206 Market & Fairs 102 Advertisement Tax 101 Market 103 Receipts under Education Cess 102 Fairs 104 Receipts under Other Acts 2210 Health & Family Welfare 105 Forest Development Tax (Minor Forest Produce) 101 Primary Health Centres 901 Share of net proceeds assigned to Panchayats 102 Community Health Centres NONTAX RECEIPTS 103 Hospitals & Dispencaries 0049 Interest Receipts 104 Health SubCentres 101 Interest on Bank Deposit 46, Other System of Medicine 102 Interest on Loans and Advances 106 Family Welfare Services 800 Other Receipts 2211 Women & Child Welfare 0059 Maintenance of Community Assets 101 Women Development Programme 101 Rent from Building (Mandap/Meeting Hall) 102 Child Development Programme

3 102 Recovery of Percentage Charges 2215 Water Supply & Sanitation 103 Hire Charges of Machineries and Equipments (Gen Set/Utensils/Mike Sets/Chairs 101 Maintenance of Water Supply Line 0071 Contribution & Recoveries towards Pensions and Other 102 Maintenance and Repair of Tubewells (Minor Repairs) Retirement Benefits 101 Pension Constribution 103 Sewerage and Sanitation Total Sanitation Campaign (Construction of Community Leave and Pension contricution not levied separately Latrine) 0202 Education 2216 Rural Housing 101 Primary Education 101 House Sites for Landless 102 Secondary Education 14 Indira Awas Yojana (IAY) 103 Adult Education 102 Construction of Houses 104 NonFormal Education 14 Indira Awas Yojana (IAY) 0206 Market & Fairs 103 Maintenance & Repair of Houses Welfare of Scheduled Castes,Scheduled Tribes & Other Receipt from Market/Hat (Auction/Daily Collection) Weaker Sections 102 Receipts from Fair 101 Welfare of Scheduled Castes 0210 Health & Family Welfare 102 Welfare of Scheduled Tribes 101 Receipts/Contributions from Patients & Others 103 Welfare of Other Weaker Sections 0215 Water Supply & Sanitation 2235 Social Security & Welfare 101 Receipts from Water Supply Schemes (Monthly Charges) 101 Social Welfare 102 Fees, Fines etc. (Security Deposit & Fines) 102 Welfare of Handicapped 103 Sewerage & Sanitation Services 103 Welfare of Mentally Retarded 0216 Rural Housing 104 Assistance to Voluntary Organisations 800 Other Receipts 105 Deposit Linked Insurance Scheme 0403 Animal Husbandry, Diary, Poultry, Fuel and Fodder 2402 Soil and Water Conservation 101 Receipts from Cattle and Buffalo Development 101 Land Improvement 102 Receipts from Piggery 102 Land Reforms 103 Receipts from Pollutry Development 103 Land Consolidations 104 Receipts from Fodder and Feed Development 104 Soil and Water Conservation 105 Receipts from Other Livestock Development 2403 Animal Husbandry, Diary, Poultry, Fuel and Fodder 106 Receipts from Milky Supply Scheme 101 Cattle & Buffalo Development 0405 Fisheries 102 Piggery Development 101 Sale of Fish, Fish Seeds etc. (Sale of Fish) 103 Pollutry Development 102 Auction of Fishing Rights (Auction of Tank) 104 Fuel and Fodder Development (Expenditure on Cultivation of Grass) 103 Licence Fees, Fines etc. 105 Insurance of Livestock & Pollutry 104 Services and Services Fees 106 Diary Development Projects/Schemes 0406 Forestry 107 Extension & Training 101 Social Forestry 2405 Fisheries 40 Sale of Timber & Other Forest Produce 101 Processing, Preservation and Marketing (Purchase of Fish Seed/Manure etc.) 42 Receipts from Forest Plantation 102 Fishery Cooperative 43 Receipts from Firewood Plantation 103 Extension & Training 102 Farm Forestry 104 Development Schemes (Renovation of Tank) 40 Sale of Timber & Other Forest Produce 2406 Forestry 42 Receipts from Forest Plantation 101 Social Forestry 43 Receipts from Firewood Plantation 102 Farm Forestry 103 Fees 103 Zoological Parks 0435 Agriculture including Agriculture Extension 104 Public Garden 101 Crop Husbandry 105 Minor Forest Produce 40 Sale of Seeds 2408 Public Distribution System 41 Receipts from Agriculture Farm (Mango/Guava/Jack Fruit/Coconut Bagayat) 101 Procurement & Supply (Purchase of Rice/Wheat/K.Oil/Sugar) 42 Sale of Manure and Fertilizers 102 Assistance to Cooperatives 43 Receipts from Commercial Crop (Kaju/Oil Seed Bagayat) 103 Storage & Warehousing (Rent of Godown) 102 Lease Charges for Storage and Warehousing of Agricultural Product 26 Maintenance of Warehouses 0515 Panchayati Raj Programmes 2435 Agriculture including Agriculture Extension 103 Gram Panchayat 101 Crop Husbandry 40 Licence Fee (Huller/Shops/Kine House/Slaughter House) 40 Extension of Farmers Training 41 Fees for use of Quarry 41 Crop Insurance 42 Rent for use of Land (Jatra Party) 42 Scheme for Small Marginal Farmers and agricultural Labourers

4 43 Receipts from Community Development Project (Market 43 Horticulture & Vegetable Crops Complex) 45 Registration Charges (Other than those not covered 44 Assistance to Farmer Cooperation under respective functional major heads) 46 Other Service Fees 102 Watershed Development Programme 47 Other Receipts 2501 Poverty Alleviation Programme 0702 Minor Irrigation 101 Central Schemes 101 Receipts from Water Tanks/Ponds 11 NREGS 102 Receipts from Tubewells 12 SGRY 0801 Rural Electrification 23 12th FC 108, , Sale of Power 24 13th FC 246, , NonConventional Source of Energy 102 State Schemes 101 Sale of BioEnergy 51 State Finance Commission 102 Sale of Solar Energy 1 Community Infrastructure (Cess/E.Tax/Sairat/K.L./PLIP/MIP/Const/Repair of GP Building 103 Sale of Wind Energy 2 Individual Infrastructure (SA/DA/Honourarium) 0851 Village & Small Scale Industries 103 Panchayat Samiti Schemes 101 Handloom Industries 104 Gram Panchayat Schemes 102 Handicraft Industries 2515 Panchayati Raj Programmes 103 Khadi & Village Industries 103 Gram Panchayat Programmes (Own Exp of GP Salary, Wages, TE, Office Expenses, Dev Works) 104 Sericulture Industries 2702 Minor Irrigation 105 Powerloom Industries 101 Minor Irrigation Projects 106 Food Processing Industries 102 Water Management 107 Other Village Industries 2801 Rural Electrification GRANTINAID 101 Purchase of Power 1601 GrantinAid 102 Transmission and Distribution 101 Grants from Central Government 103 Maintenance of Street Light 11 MGNREGS 2810 NonConventional Source of Energy 14 Indira Awas Yojana (IAY) 101 Maintenance of BioGas Plants 17 Total Sanitation Campaign 102 Maintenance of Solar Energy Centre 24 THFC 580, Grant from State Government 566, Maintenance of Wind Energy Centre 39 Entertainment Tax 0851 Village & Small Scale Industries 41 Honourarium, SA, DA, TA 101 Handloom Industries 45 PLIP for GP 102 Handicraft Industries 47 Repair of Block Office Building 103 Khadi & Village Industries 49 Sairat/Cess 104 Sericulture Industries 50 SHG Training 105 Powerloom Industries 51 K.L. Grant/SFC 106 Food Processing Industries 800 Other Receipts 107 Other Village Industries 103 Grants from Other Institutions (LAC Building etc.) 3054 Transportation 101 Roads 102 Culverts 103 Bridges 104 Ferries 105 Waterways 106 Other Means of Transportation Total Revenue Receipts 1,193, Total Revenue Expenditure 354, Capital Account Receipts Capital Account Expenditure 4000 Capital Receipts 4202 Capital Outlay on Education 800 Other Receipts 4205 Capital Outlay on Art, Culture & Libraries 4206 Capital Outlay on Market & Fairs 4210 Capital Outlay on Health & Family Welfare 4215 Capital Outlay on Water Supply & Sanitation 4216 Capital Outlay on Rural Housing 4235 Capital Outlay on Social Security & Welfare 4402 Capital Outlay on Soil & Water Conservation 4405 Capital Outlay on Fisheries 4406 Capital Outlay on Forestry 4408 Capital Outlay on Public Distribution System 4435 Capital Outlay on Agriculture including Agriculture Extension 4515 Capital Outlay on Panchayati Raj Programme 4702 Capital Outlay on Minor Irrigation

5 4801 Capital Outlay on Rural Electrification 4810 Capital Outlay on NonConventional Source of Energy 4851 Capital Outlay on Village & Small Scale Industries 2054 Capital Outlay on Transportation Total Capital Receipts Total Capital Expenditure TOTAL PART I 1,193, TOTAL PART I 354, Part II Part II RECEIPTS PAYMENTS HEADS OF ACCOUNT Budget Estimates (Rs.) Amount (Rs.) HEADS OF ACCOUNT Budget Estimates (Rs.) Amount (Rs.) PARTII PROVIDENT FUND ETC. PARTII PROVIDENT FUND ETC. Loan Section Loan Section 7610 Loans to Panchayat Employees 7610 Loans to Panchayat Employees 101 House Building Advance 101 House Building Advance 102 Motor Car/Motor Cycle Advance 102 Motor Car/Motor Cycle Advance 103 Cycle Advance 103 Cycle Advance 104 Festival Advance Pension & Provident Fund Section 104 Festival Advance Pension & Provident Fund Section 8009 Provident Fund 8009 Provident Fund 101 Panchayat Employees General Provident Fund 101 Panchayat Employees General Provident Fund 102 Panchayat Employees Conrtibutory Provident Fund Insurance & Pension Fund Section 102 Panchayat Employees Conrtibutory Provident Fund Insurance & Pension Fund Section 8009 Insurance & Pension Fund 8009 Insurance & Pension Fund 101 Panchayat Employees Group Insurance Scheme Deposit & Advance Section 101 Panchayat Employees Group Insurance Scheme Deposit & Advance Section 8443 Civil Deposit 8443 Civil Deposit 101 Earnest Money Deposit 101 Earnest Money Deposit 102 Security Deposit 102 Security Deposit 103 Panchayat Deposit Civil Advance Section 103 Panchayat Deposit Civil Advance Section 8550 Civil Advances 8550 Civil Advances 101 Advance to PRI Functionaries for Works & Supplies 101 Advance to PRI Functionaries for Works & Supplies 102 Advance to Agencies for Works & Supplies Suspense Account 102 Advance to Agencies for Works & Supplies Suspense Account 8658 Suspense Account 8658 Suspense Account 101 Tax Deduction at Source Suspense 101 Tax Deduction at Source Suspense 40 Income Tax 40 Income Tax 41 Sales Tax 41 Sales Tax 42 Professional Tax 42 Professional Tax T4 VAT T4 VAT 102 Unclassified Suspense 102 Unclassified Suspense R1 Royalty R1 Royalty L1 Labour Cess L1 Labour Cess C2 Work Contigency C2 Work Contigency 103 Treasury Suspense 103 Treasury Suspense TOTAL PART II TOTAL PART II Closing Balance i Cash in Hand ii Cash at Bank 1,477, iii Cash in Treasury/Advances 20, iv Investments / Security Deposit GRAND TOTAL 1,852, GRAND TOTAL 1,852,611.00

6 FORMAT II (Annexure 5.2) Consolidated Abstract Register [See Rule 100 (2), 120, 234, 236 (b)] Consolidated Abstract Register of MANGOBINDPUR Gram Panchayat for the Financial Year Actual of the Current Year Amount in Rupees) Sl. No. Head of Account Budget Provision April May June July August September October November December January February March March Supplementary Total P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP RECEIPTS /101 46, / / /101/ /101/24 580, / , / /101/T /102/R /102/L /103/43 12 TOTAL 1,147, , PAYMENTS /101/ /101/23 108, /101/24 246, / /102/C /102/R /103 TOTAL 354,646.00

7 FORMAT III (Annexure 5.3) Reconciliation Register [See Rule 119 (2), 134 (a), 234, 236 (b)] econciliation Statement of MANGOBINDPUR GP for the Financial Year SCHEME 13THFC DEVOLUTION FUND 12THFC BGB A/C0218 SBI A/C SBI A/C BOI A/C8572 SBI A/C Balance as per Cash Book 255, , A. Add i) Cheques/Cash credited directly into the Bank/Treasury but not taken into the Cash Book ii) amount credited in pass book but not credited in cash book iii) Cheque drawn but actually not delivered to the parties/cheque issued but not clear iv) Cheque issued but clear in next year/unreconciled cheque v) Bank interest not credited into Cash Book B. Deduct i) Details of Cheques etc. received and entered into Cash Book but not actually deposited into the Bank/Treasury ii) Cheque received from parties and deposited into bank but dishonoured iii) Bank cahrges deducted from bank balance but not taken into Cash Book Closing Balance as per Cash Book 255, , Balance as per Bank/Treasury as intimated 255, , Amount of Difference (if any) Details of Difference

8 FORMAT IV (Annexure 5.4) Receivable and Payable Register [See Rule 43 (1), 100 (3), 138, 234, 236 (b)] Statement of Receivable and Payable of MANGOBINDPUR Gram Panchayat at the end of the year RECEIVABLE PAYABLE Heads of Accounts Particulars Amount (Rs.) Heads of Accounts Particulars Amount (Rs.) 1 Cash in Hand i Security Deposits 2 SB Deposit Interest ii Dues Payable towards Pay, DA, etc. 3 Advance Recoverable 8658/101/T4 iii VAT 4 Arrear Taxes and Fees 8658/102/R1 iv Royalty 5 Outstanding GrantinAid v Work Contingency 6 Amount Due for : 8658/102/L1 vi Labour Cess (a) Sarpanch (b) NaibSarpanch (c) Members 7 Miscellaneous TOTAL TOTAL

9 FORMAT V (Annexure 5.5) Register of Immovable Property [See Rule 55, 66 (3), 71, 234, 236 (b)] Register of Immovable Property of MANGOBINDPUR Gram Panchayat for the year (a) Roads Sl. Name of Road/Location From To Village/ Total Length Average Width Date of Date of Date of Total Cost Average cost Remarks No. Village/ Point in KM (feet/ mtr) Construction Transfer Repairs (Rs.) of Point Construction per KM i ii iii

10 FORMAT VI (Annexure 5.6) Register of Movable Property [See Rule 55, 66 (3), 71, 143, 234, 236 (b)] Register of Movable Property of MANGOBINDPUR Gram Panchayat for the year Sl. Date of No. and Date of orders Description and Situation Whether the Valuation at Revaluation if Depreciation/ Valuation of Whether Reasons/ Authority for Amount Initials of Remarks No. Acquisition, under which the of Property Property is the beginning any, the date Appreciation as at the end of disposed disposal realised on Competent Purchase, Property was acquired, used for any of the year and actual per rules the year disposal (Rs.) Authority Construction or purchased, purposes amount of Received or constructed/ revaluation Transfer transferred (as per Rules)

11 FORMAT VII (Annexure 5.7) Inventory Register [See Rule 32 (6), 143, 234, 236 (b)] Inventory Register of MANGOBINDPUR Gram Panchayat for the month/year Description of Items Date Opening Balance Voucher No. & Date From Whom Received Number Received ** Receipts Number Issued ** Issued or Sale purpose Quantity Value From To Quantity Value Quantity Value From To Date Quanity Value Quantity Value Total To Whom Issued and for which Closing Balance Signature of the Issuing Officer Signature of the Receiving Officer

12 FORMAT VIII (Annexure 5.8) Demand Collection & Balance Register [See Rule 118 (1), 206 (f), 234, 236 (b)] Register of Demand, Collection and Balance of MANGOBINDPUR Gram Panchayat for the month/year of Sl. No. Name and Address of the person Reference Current Arrear Permission/ Total Amount Total Amount Collected Balance Remarks from whom tax is due Serial No. in Demand Demand of Write off and Due [(4+5)6] Outstanding the Register of Previous Suspension, if Previous Years Current Total Assesses years, if any any Arrears Year