West Bengal Panchayat (Gram Panchayat Accounts, Audit and Budget) Rules, 2007

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.



  1. Short title and commencement
  2. Definitions

Procedure for Maintenance of Accounts

  1. General procedure for keeping the accounts and register.
  2. Gram Panchayat Fund and custody thereof.
  3. Loss of fund or material.
  4. Maintenance of accounts of Gram Panchayat.
  5. Operation of Gram Panchayat Fund.

Procedure for Receipt and Payment

  1. Procedure of receipt.
  2. Procedure for payment.

Procedure for Collection of Revenues

  1. Procedure for collection of taxes, rates and fees.

Procedure for Purchase, Lease and Sale of Movable and Immovable Properties

  1. Procedure for purchase of materials and movable properties.
  2. Procedure for sale of movable properties.
  3. Procedure for lease of immovable properties

Payment of Honorarium, Salary and Allowance

  1. Payment of honoraria and other allowances of Pradhan, Upa-Pradhan, Sanchalaks, Members and salary to the employees of the Gram Panchayat.
  2. Presentation of Grant-in-Aid Bill for salary of Employees.
  3. Utilization certificate for Grant-in-Aid.

Procedure for Execution of Works

  1. Procedure for works to be executed by Gram Panchayat.
  2. Procedure for supply of materials for scheme.
  3. Registers and Forms to be maintained by the Gram Panchayat in connection with execution of work

Advance Payment for Works

  1. Procedure for advance payment by Gram Panchayat.
  2. Maintenance of Advance Register.
  3. Adjustment of advances.

Maintenance of other Registers

  1. Maintenance of Register for immovable properties of the Gram Panchayat.
  2. Maintenance of Register for receipt and issue of letter.
  3. Stores Register.
  4. Procurement and maintenance of stationery articles.

Half-yearly and Annual Reports and Accounts

  1. Submission of reports and accounts by the Gram Panchayat.


  1. Audit of accounts of Gram Panchayat.
  2. Power of Auditor to surcharge or charge.
  3. Internal Audit of Gram Panchayat.

Tax Collector

  1. Engagement of Tax Collector and related issues.

Gram Unnayan Samiti

  1. Administration of Fund of Gram Unnayan Samiti.
  2. Maintenance of accounts by the Gram Unnayan Samiti.
  3. Audit of the accounts of Gram Unnayan Samiti.

Preparation of Budget by the Gram Panchayat

  1. Preparation of Budget by the Gram Sansad.
  2. Preparation of budget of estimated receipts and payments of Gram Panchayat
  3. Consideration of outline budget by Artha O Parikalpana Upa-Samiti.
  4. Adoption of outline budget as draft budget by the Gram Panchayat.
  5. Approval of budget by the Gram Panchayat.
  6. Supplementary and Revised Estimate.
  7. Special allotment of fund after approval of supplementary budget.
  8. Re-appropriation of fund in budget estimates
  9. Power to vary dates
  10. Interpretations and application.
  11. Repeal and Savings.

Forms and Annexures List of Forms

Form No.DescriptionRule
1.Cash Book6(1)
1A.Subsidiary Cash Book6(5) (d)
2.Cheque/ Draft Receipt Register7(1) and 7(2)
3.Cheque Book Register6(5) (e) and 7(3)
4.Receipts for Tax, Rates and Fees8(2) and 31(2)
5.Miscellaneous Receipt8 (2) and 10 (6)
6.Stock Register of Receipt Books8(7)
7.Register for Arrear and Current Demand and Collection of taxes10(5)
8.Durable Stock Register11(4)
9.Register of Assets Leased Out13(9)
10.Acquittance Register for Honorarium of Pradhan/ Upa-Pradhan/ Sanchalak14
11.Acquittance Register for Pay/ Allowances of employees14
12.Bill for Government Grant on account of salary of the employees15
13.Utilization Certificate for Grant-in-aid from the State Government16
14.Register for Advance against Project/ Scheme21
15.Appropriation Register19(1)
16.Programme Register19(2) and 22(4)
17.Scheme Register19(3) and 22(4)
18.Muster Roll for Payment of Wages to the Workers19(5)
19.Acknowledgement for receipt of adjustment voucher8(3)
20.Register of Immovable Properties23(1)
21.General Ledger6(3)
22.Register for Receipt of Letters24
23.Register for Issue of Letters24
24.Stores Account Register25 (2)
25.Register of Stationery Articles26(2)
26.Monthly Statement of Fund Position27(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 Certificate29 (2)
29.Cash Book of Gram Unnayan Samiti32(16)
30.Half- Yearly/ Annual Statement of32(18)
31.Receipts and Payments of Gram Unnayan Samiti Cheque Book Register of Gram Unnayan Samiti33(5)
32.Project-cum-Scheme Register of Gram Unnayan Samiti32(12)(b)
33.Miscellaneous Receipt33(12) (a)
34.Budget of Gram Sansad35(2)
35.Budget estimate of Upa-Samiti36(2)
36.Budget estimate of Gram Panchayat36 (3)
37.Notice for Draft Budget Publication38(3)
38.Supplementary and revised budget40(2)
Appendix No.DescriptionRule
IGuidelines for departmental enquiries in respect of the employees5(2)
IIProforma of Broad Sheet Replies to Inspection Reports28(8)
IIIForm of Bond to be executed for receipt of advance payment for execution of a Scheme.17(1)

No. 4396-PN dated 27.09.2007, Source

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