- 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.
The West Bengal Panchayat (Gram Panchayat Accounts, Audit and Budget) Rules, 2007.
- Short title and commencement
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.
Procedure for Receipt and Payment
- Procedure of receipt.
- Procedure for payment.
Procedure for Collection of Revenues
- Procedure for collection of taxes, rates and fees.
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
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.
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
Advance Payment for Works
- Procedure for advance payment by Gram Panchayat.
- Maintenance of Advance Register.
- Adjustment of advances.
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.
Half-yearly and Annual Reports and Accounts
- Submission of reports and accounts by the Gram Panchayat.
- Audit of accounts of Gram Panchayat.
- Power of Auditor to surcharge or charge.
- Internal Audit of Gram Panchayat.
- Engagement of Tax Collector and related issues.
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.
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
|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|
|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)|
|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)|
|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)|