West Bengal Panchayat (Gram Panchayat Accounts, Audit and Budget) Rules, 2007
Panchayats and Rural Development, Budget , Panchayat Act
- West Bengal Panchayat (Gram Panchayat Accounts, Audit and Budget) Rules, 2007 vide No. 1832-PN dt. 05.04.2010
GOVERNMENT OF WEST BENGAL
DEPARTMENT OF PANCHAYATS AND RURAL DEVELOPMENT
63, N. S. Road, Kolkata – 700001
No. 4396/PN/O/1/3R-5/04 dated 27th September, 2007.
NOTIFICATION
The West Bengal Panchayat (Gram Panchayat Accounts, Audit and Budget) Rules, 2007.
CONTENTS
PART-I
Preliminary
Rules
- Short title and commencement
- Definitions
PART-II
CHAPTER-I
Procedure for Maintenance of Accounts
- General procedure for keeping the accounts and register.
- Gram Panchayat Fund and custody thereof.
- Loss of fund or material.
- Maintenance of accounts of Gram Panchayat.
- Operation of Gram Panchayat Fund.
CHAPTER-II
Procedure for Receipt and Payment
- Procedure of receipt.
- Procedure for payment.
CHAPTER-III
Procedure for Collection of Revenues
- Procedure for collection of taxes, rates and fees.
CHAPTER-IV
Procedure for Purchase, Lease and Sale of Movable and Immovable Properties
- Procedure for purchase of materials and movable properties.
- Procedure for sale of movable properties.
- Procedure for lease of immovable properties
CHAPTER-V
Payment of Honorarium, Salary and Allowance
- Payment of honoraria and other allowances of Pradhan, Upa-Pradhan, Sanchalaks, Members and salary to the employees of the Gram Panchayat.
- Presentation of Grant-in-Aid Bill for salary of Employees.
- Utilization certificate for Grant-in-Aid.
CHAPTER-VI
Procedure for Execution of Works
- Procedure for works to be executed by Gram Panchayat.
- Procedure for supply of materials for scheme.
- Registers and Forms to be maintained by the Gram Panchayat in connection with execution of work
CHAPTER-VII
Advance Payment for Works
- Procedure for advance payment by Gram Panchayat.
- Maintenance of Advance Register.
- Adjustment of advances.
CHAPTER-VIII
Maintenance of other Registers
- Maintenance of Register for immovable properties of the Gram Panchayat.
- Maintenance of Register for receipt and issue of letter.
- Stores Register.
- Procurement and maintenance of stationery articles.
CHAPTER-IX
Half-yearly and Annual Reports and Accounts
- Submission of reports and accounts by the Gram Panchayat.
CHAPTER-X
Audit
- Audit of accounts of Gram Panchayat.
- Power of Auditor to surcharge or charge.
- Internal Audit of Gram Panchayat.
CHAPTER-XI
Tax Collector
- Engagement of Tax Collector and related issues.
CHAPTER-XII
Gram Unnayan Samiti
- Administration of Fund of Gram Unnayan Samiti.
- Maintenance of accounts by the Gram Unnayan Samiti.
- Audit of the accounts of Gram Unnayan Samiti.
CHAPTER-XIII
Preparation of Budget by the Gram Panchayat
- Preparation of Budget by the Gram Sansad.
- Preparation of budget of estimated receipts and payments of Gram Panchayat
- Consideration of outline budget by Artha O Parikalpana Upa-Samiti.
- Adoption of outline budget as draft budget by the Gram Panchayat.
- Approval of budget by the Gram Panchayat.
- Supplementary and Revised Estimate.
- Special allotment of fund after approval of supplementary budget.
- Re-appropriation of fund in budget estimates
- Power to vary dates
- Interpretations and application.
- Repeal and Savings.
PART – III
Forms and Annexures List of Forms
| Form No. | Description | Rule |
| 1. | Cash Book | 6(1) |
| 1A. | Subsidiary Cash Book | 6(5) (d) |
| 2. | Cheque/ Draft Receipt Register | 7(1) and 7(2) |
| 3. | Cheque Book Register | 6(5) (e) and 7(3) |
| 4. | Receipts for Tax, Rates and Fees | 8(2) and 31(2) |
| 5. | Miscellaneous Receipt | 8 (2) and 10 (6) |
| 6. | Stock Register of Receipt Books | 8(7) |
| 7. | Register for Arrear and Current Demand and Collection of taxes | 10(5) |
| 8. | Durable Stock Register | 11(4) |
| 9. | Register of Assets Leased Out | 13(9) |
| 10. | Acquittance Register for Honorarium of Pradhan/ Upa-Pradhan/ Sanchalak | 14 |
| 11. | Acquittance Register for Pay/ Allowances of employees | 14 |
| 12. | Bill for Government Grant on account of salary of the employees | 15 |
| 13. | Utilization Certificate for Grant-in-aid from the State Government | 16 |
| 14. | Register for Advance against Project/ Scheme | 21 |
| 15. | Appropriation Register | 19(1) |
| 16. | Programme Register | 19(2) and 22(4) |
| 17. | Scheme Register | 19(3) and 22(4) |
| 18. | Muster Roll for Payment of Wages to the Workers | 19(5) |
| 19. | Acknowledgement for receipt of adjustment voucher | 8(3) |
| 20. | Register of Immovable Properties | 23(1) |
| 21. | General Ledger | 6(3) |
| 22. | Register for Receipt of Letters | 24 |
| 23. | Register for Issue of Letters | 24 |
| 24. | Stores Account Register | 25 (2) |
| 25. | Register of Stationery Articles | 26(2) |
| 26. | Monthly Statement of Fund Position | 27(1) |
| 27. | Half- yearly/ Annual Statement of Receipts and Payments (Part-I) | 27(2) and (3) |
| Consolidated Statement of Receipts and Payments (Part-II) | 27(2) and (3) | |
| 28. | Form of Certificate | 29 (2) |
| 29. | Cash Book of Gram Unnayan Samiti | 32(16) |
| 30. | Half- Yearly/ Annual Statement of | 32(18) |
| 31. | Receipts and Payments of Gram Unnayan Samiti Cheque Book Register of Gram Unnayan Samiti | 33(5) |
| 32. | Project-cum-Scheme Register of Gram Unnayan Samiti | 32(12)(b) |
| 33. | Miscellaneous Receipt | 33(12) (a) |
| 34. | Budget of Gram Sansad | 35(2) |
| 35. | Budget estimate of Upa-Samiti | 36(2) |
| 36. | Budget estimate of Gram Panchayat | 36 (3) |
| 37. | Notice for Draft Budget Publication | 38(3) |
| 38. | Supplementary and revised budget | 40(2) |
| Appendix No. | Description | Rule |
| I | Guidelines for departmental enquiries in respect of the employees | 5(2) |
| II | Proforma of Broad Sheet Replies to Inspection Reports | 28(8) |
| III | Form of Bond to be executed for receipt of advance payment for execution of a Scheme. | 17(1) |