Table of Contents

Contents
Chapter 1
Preliminary and Definitions
1 Short Title, Commencement and Application
2 Definitions
3 Maintenance of accounts
4 Responsibility of the Principal Accounting Officer
Chapter II
System of Accounts
5 Double Entry System
Chapter III
Accounts Books and Forms
6 Classification of Accounts Books and Forms
7 Provisions and Custody of Accounts Registers and Forms
8 Accounts Books, Register and Forms to be bound and Page Marked
9 Custody of Accounts Books, Registers and Forms in the Office
Chapter IV
Maintenance & Principles of Accounts
10 Income Creditable to Local Fund
11 General Receipts
12 Receipts Books
13 Cash Accounts (Receipts)
14 Demand and Collection Register/Taxpayers Accounts
15 Bank Account Ledger
16 Income/Revenue Account
17 Establishment Expenditure Accounts
18 Contingent Expenditure Account
19 Development & Works Expenditure Account
20 Grants Account
21 General Funds Account
22 Suspense Account
23 Investment and Loan Account, Contract Account, Contractors Account
24 Salaries and Bonus
25 Contingent Account
26 Works Bill
27 Grants Bill
28 Travelling Allowance Bill
29 Responsibility of Drawing and Disbursing Officer
30 General Principles
31 Principles to be observed for payment
32 Principles of Financial Property
33 Powers of Sanctioning & Incurring Expenditure
34 Manner of Payment
35 Vouchers
36 Cheques
37 Operation of Accounts
38 Permanent Advance
39 Temporary Advance
40 Pay Bills of Establishment
41 Maintenance of Establishment Cheque Register
42 Scrutiny of Establishment Bill
43 Payment to Recipient
44 Cash Accounts (Expenditure)
45 Custody of Local Funds
46 Investments
47 Development Funds
48 Loans
Chapter V
Miscellaneous
49 Securities
50 Personal Responsibility of Nazims
51 Responsibilities of Head of Accounts Officer
52 Monitoring of Implementation of Accounts Rules
53 Publication of Annual Accounts
54 Affixation of Annual Accounts at a Conspicuous Place
55 Findings of Accounts Committee to be sent to the Council
56 Recommendations to be Prepared by the Council
57 Recommendation to be sent to the Audit Authorities
58 Training of Personnel.
Forms

THE
Punjab Local Government (Accounts)
Rules, 2001
24th November, 2001

No. Sov (LG) 5/29/2001,dated 24/11/2001—In exercise of the powers conferred upon him under sub-section(1) of section 191of the Punjab Local Government ordinance , 2001,the Governor of the Punjab is pleased to make the following rules:—

CHAPTER 1

PRELIMINARY AND DEFINITIONS

1. Short title, commencement and application.—

1) These rules may be called the Punjab Local Government (Account)Rules,2001

2) They shall come in to force at once.

3) These rules shall apply to all transactions related to Local Fund of a Local Government.

2. Definitions.
In these rules unless the subject or context otherwise requires:—

a) “Accounts officer” means the head of Accounts office of a Local Government:

b) “Accounts Committee” means the Accounts Committee Constituted under the ordinance or rules frame there under :

c) “Accounts” or “Accounts Forms” means Books or Registers of Accounts to be maintained on the prescribed forms as appended with rules:

d) “Collecting officer” means:—

i) District officer notified as such for the purposes of collection of revenue relating to Local Fund by the District / City District Government.
ii) Tehsil / Town officer notified as such for the purpose of collection of revenue relating to Local Fund by the Tehsil/Town Municipal Administration; and
iii) Union Secretary notified as such for the purposes of collection of revenue relating to Local Fund by the Union Administration; and

e) “Government” means the Government of Punjab;

f) “Head of office” means:—

i) District officer in case of District / City District Government ;
ii) Tehsil / Town officer in case of Tehsil / Town Municipal Administration; and
iii) Concerned Union Secretary in case of Union Administration;

g) “Principal Accounting officer” means District Coordination officer in case of District / City District Government ,Tehsil / Town Municipal officer in case of Tehsil / Town Municipal Administration and Union Nazim in case of Union Administration.

h) “Receipt” or “Receipts” include:–

i) Forms of receipts, tickets and tokens prescribed by any rules framed under the Punjab Local Government ordinance, 2001, or saved therein;
ii) Registration number/ enrolment of patients in a Hospital or health Center etc;
iii) Enrolment of students in any education institution ; and
iv) Bills and Bank Challans.

3. Maintenance of Accounts.—

1) All transactions of a Local Government involving money out of Local Fund shall be brought to account in the manner provided in these rules.

2) All figures in the accounts shall be in English.

3) The registers of accounts shall be maintained in English or Urdu as the Local Government may determine.

4) All accounts shall be maintained up-to- date, and every transaction shall be accounted for as soon as it is made.

5) The details about all accounts shall be recorded as fully as possible, so as to satisfy any enquiry that may be made into the particulars of any case.

6) The record relating to accounts shall be clear, explicit and self-contained.

7) No erasure or overwriting shall be made in any account register, book of form ,and if any correction is to be made ,it shall be made in red ink and , in addition to the dated initials of the official making the correction ,shall be attested by the next higher officer.

4. Responsibility of the principal Accounting officer.

1) All Accounts relating to the Local Fund shall be complied under the supervision of the Principal Accounting Officer or an officer authorized by him for this purpose.

2) The Principal Accounting Officer shall be responsible for the Financial regularity of all transactions relating to the

Local Fund, and for the maintenance of the accounts correctly and in accordance with the provisions of the Ordinance and the rules made there under.

CHAPTER II

SYSTEM OF ACCOUNTS

5. Double Entry System.

1) As far as possible the accounts of a Local Government relating to a Local Fund shall be kept on the basis of Double Entry System of Accounts so that all financial transactions be properly accounted for with authenticity and accuracy.

2) For any other fund of Local Government like Pension Fund and Provident Fund etc. the double entry system of accounts shall be adopted.

CHAPTER III

ACCOUNTS BOOKS AND FORMS

6. Classification of Accounts Books and Forms.

1) For proper accounting. Classification, evaluation, authenticity, accountability, assessment of responsibility and accuracy of accounts the following books of Accounts Registers and Accounts Forms shall be kept and maintained by the Local Governments:

a) Cash Account (Form A-I) (for every sub head of income)
b) Cash Account (Form A-II) ( for disbursement of payments by DDO)
c) Bank Account Ledger (Form A-III)
d) The following accounts and such other accounts of income and expenditure which are necessary to9 be maintained in accordance with the budget of Local Government shall be maintained on Form A-IV:..

i) Income and Revenue Account (for every sub head of income)
ii) Establishment Expenditure Account (for each subhead/Item)
iii) Contingent Expediter Account (for each subhead / Item);
iv) Development/ Works Expenditure Account (for e3ach sub head/Item);
v) Grants Account (inward and outward);
vi) Securities and Deposits Account;
vii) Misc. Fund Account (for each other than Local Fund);
viii) Advances Account;
ix) Investment & Loan Fund;
x) Suspense Account (For income and expenditure);
xi) Contact Account (for each contract);
xii) Contractor Account (for each contractor);
xiii) Any other account or sub accounts of respective offices of Local Government.

e) General Receipts Form (Form A-V);
f) Pay Bill Voucher/Form (Form A-VI);
g) Contingent Bill/Voucher (Forth A VII);
h) Works bill/Voucher (Form A-VIII)

i) Payment of Grants Bill/Voucher (Form A-IX);
j) Establishment Check Register (Form A-X);
k) Register of Cheques (Form A-XI);
l) Register of Receipt Book (Register of Receipt Book (Form A-XII);
m) Demand & Collection Registers/Tax Payers’ Account (Form A-XIII);
n) Bank Challans (Form A-XIV);
o) Traveling Allowance Bill (Form A-XV);
p) Acquaintance Roll (Form A-XVI);
q) Statement of Income & Expenditure (Monthly & Yearly) (Form A-XVII); and
r) Statement of Assets and Liabilities of the Local Government (Yearly) (Form A-XVIII).

3) A local Government may include any auxiliary Form s of Accounts and Books of Accounts in addition to sub-rule (1) with the approval of Government.

7. Provisions and custody of Accounts Registers and Forms. The District/City District Government shall make arrangement for provision of prescribed Books of Accounts Registers and Accounts Forms for Tehsil/Town Municipal Administration s and Union Administrations within the District on their request and shall obtain those forms from the Controller of the Government Printing press of the Punjab or from any other agency authorized by Government in this regard.
Provided that forms of Accounts printed by any other agency authorized by the Government shall be kept properly in safe custody on the pattern of the Punjab Government Printing press in order to avoid any misuse.

8. Accounts Books, Registers and Forms to be bo8und and page marked. All Accounts Books, Registers and forms shall be bound and page marked before being brought into use and certified as such by respective Head of Office.

9. Custody of Accounts Books, Registers and Forms in the Office. All Accounts Forms, Registers and Books shall be kept under proper custody to the satisfaction of the relevant Head of Office of a Local Government who shall maintain this record and notified as such by the Local Government.

CHAPTER IV

MAINTENANCE & PRINCIPLES OF ACCOUNTS

10. Income creditable to Local Fund.

1) The income from the taxes, fees, tolls etc. as enumerated in Parts I, II and III of Second Schedule of the Punjab Local Government Ordinance, 2001, and any other income creditable to Local Fund shall be collected on the receipt forms prescribed through any Taxation Rules, Bye-laws and Notification under the Punjab Local Government Ordinance, 2001 or saved thereunder.
2) Where no such receipt form is prescribed in any rule, the income of Local Government creditable to Local Fund shall be collected on receipt Form A-V.

3) A Local Government shall devise a plan of collecting revenue income from individuals concerned after assessment through bank Challans/bills so that chances of embezzlement of receipts be minimized.

4) A District/City District Government and a Tehsil/Town Municipal Administration may from time to time specify the Assistant Collecting Officers for the purposes of the various items of income relating to Local Fund.

5) The income received by the Collecting Officer/Assistant Collecting Officer under sub rules (1), (2) and (3) shall be entered daily under the supervision of Collecting Officer/Assistant Collecting Officer in the Cash Account in Form A-I and daily total be struck up. The income so received shall be classified in accordance with the heads of income and entered on Challan Form A-XIV, according to classification for remittance to the authorized bank/treasury or post office. After entering the Challan in triplicate mentioning clearly date, receipt Nos. from ___________ to ___________, amount collected to a head of account and sub head of account concerned, cash shall be deposited into the District Accounts Office or scheduled bank, as the case may be, on that Challan form with the certificate of Collecting Officer that entries in Account have been properly accented for and internally audited to his satisfaction and put his signature in respective column as token thereof.

6) After receiving the remittance of cash, the District Accounts Office or scheduled bank shall return the original copy of Challan Form after signature and stamping at cash received to the Collecting Officer/Assistant Collecting Officer or the person Concerned, the Remaining duplicate and triplicate copies of Challan shall be sent with scroll to the Accounts Officer and Head of Finance Office of the concerned Local Government by the District Accounts Office or scheduled bank for record.

7) Subject to the provisions of sub rules (5) and (6), a Union Administration may deposit cash into Post Office located with in the area of its jurisdiction if no District Accounts Office or branch of a scheduled bank is located within the local area of that Union Administration.

11. General Receipts.

1) All moneys or Cheques received at the office of the Local Government shall be acknowledged by a receipt in form A-V if no other receipt form is prescribed for respective income.

2) All receipts shall be written in figures and words with copying pencil in duplicate by carbon process. The carbon copy shall be detained by the officer issuing the receipt and the original shall be handed over to the person making the payment.

3) All receipts shall be signed by the Collecting Officer/Assistant Collecting Officer or by such person as that be authorized by the Principal According Officer of the respective Local Government.

4) Under no circumstances a duplicate copy of the receipt shall be issued but, if necessary, a certificate may be given by the collecting Officer or the person authorized by him to the effect that such and such payment was made by such and such date on such and such Account.

5) A Local Government may, and if directed by the Government, shall make arrangement of collecting income by establishing “Counter of One Window Operation” for public convenience.

12. Receipt Books.

1) All receipt books shall be machine numbered and shall be kept in the personal custody of the Head of Finance Office or an officer authorized by him in this behalf other than the one authorized to issue receipts.

2) The number of receipts forms contained in each receipt book shall be counted and recorded in the book in a conspicuous place over the signature of the Head of Finance Office or an officer authorized by him in this behalf other than the one as soon as the receipt books are received in the office of Local Government.

3) The receipt books shall be issued in serial order and no new book shall be issued until all forms in the book have been used.

4) When all receipts in a Receipt Book have been used, the Head of the Revenue Office shall record a certificate on the Receipt Book to the effect that all the income recovered through various receipts in the Receipt Book have been duly credited and the internal audit have reconciled the entries in Receipt book with Cash Account and Tax Payers Account. The receipt book shall thereafter be kept in the personal custody of the Head of Finance Office or the officer authorized by him in this behalf.

5) The Register of Receipt Books shall be maintained in Form A-XII and shall be kept in personal custody of Head of Finance Office or persons authorized by him.

13. Cash Accounts (Receipts).

1) There shall be cash Accounts for each sub head and items of revenue collections to be maintained by the Collecting Officer/Assistant Collecting Officers of Revenue Office and other Income Receiving Offices respectively on Form A-I.

2) The receipt of all cash, Cheques received, for credit to the Local Fund, from taxpayers shall be shown to this account in debit column by making reference in folio column of tax payer immediately as income is received. The name of payee with detail shall be shown in particular column. In Credit column of this Account the amount remitted to the District Accounts Office or scheduled bank shall be shown.

3) The Collecting Officer or the person authorized by him shall put his signature in respective column as token that he has internally audited the entries in this account with reference to Receipts and Taxpayers Account.

14. Demand and Collection Register/Taxpayers Account.
1) A Demand and Collection Register/Taxpayers Account shall be maintained in Form A-XIII, by the Collecting Officer/Assistant Collecting Officer of the Revenue Office of a Local Government.

2) Where a local Government levies a tax, rate, fee or any other charge for which periodical assessment is necessary, the demand shall be raised as soon as the assessment is approved by the competent authority. In other cases the demand shall be raised in the beginning of the financial year. The demand so raised shall be recorded on the debit side or Form A-XIII.

3) When money is received against any demand necessary entry shall be made in the Demand and Collection Register on the credit (collection) side with reference to Cash Account.

4) At the end of every month a statement showing the progress of demand and collection shall be prepared in the Form A-XIII and sent to the Accounts Department of Local Government.

5) At the beginning of each year, arrears of the previous year shall be carried forward and included in the demand for the year.

6) Monthly and annual total recoveries as per Demand and Collection Register shall be reconciled with the corresponding figures of Revenue Accounts being maintained in Accounts Department within one week of the close of relevant month and year.

15. Bank Account Ledger.

1) There shall be a Bank Account Ledger for every Local Government to be maintained under the supervision of Head of the Accounts Office of a Local Government on Form A-III.

2) Any income received or deposited in the District Accounts Office, the scheduled bank or Post Office, as the case may be, shall be shown in the debit side of Bank Account Ledger and withdrawals from bank on credit side.

3) The Payments from the Local Fund shall be entered on credit side of the Bank Account Ledger as soon as cheque is issued.

4) At the end of each day the total of amounts received and spent during the day shall be worked out and the balance struck in balance column.

5) The amount remitted to the District Accounts Office. Scheduled bank or post Office shall each day be shown in appropriate column of the Bank Account Ledger in debit side indicating the number and date of Challan with which the amount is thus remitted.

6) The payments made out of District Accounts Office, scheduled bank or post office shall each day be shown on credit side of the Bank Account ledger in appropriate column indicating the number and date of cheque with amount of such payment .

7) All entries in the Bank Account Ledger shall be checked by the Principal Accounting Officer or by such person a may be authorized by him for this purpose item by item with reference to the Challans and vouchers and attested in token of check. The overall responsibility shall be that of Principal Accounting Officer.

8) At the close of every month the Bank Account ledger shall be reconciled with the Bank Pass Books within seven days of close of Month. Any Discrepancy in this regard shall immediately be brought to the notice of the Principal Accounting Officer as well as Accounts Committee concerned by the Head of Accounts Office.

9) The total of various columns of Bank Account ledger shall be carried forward into the next month’s account.

10) Where it is necessary to adjust the recovery of advance payment and overpayment or refund, wrongly paid or received or any other such transaction, the income and expenditure of the amount involved shall be entered in the bank Account ledger in red ink preceded by the work “DEDUCTED”.

16. Income and Revenue Account.

1) There shall be an income/revenue account for each sub head and items of revenue collection to be maintained by the Accounts Office of a Local Government under the supervision of Head of Account Office on Form A-IV with reference to Bank Account.

2) The entries in income/revenue account shall be made in respective columns. The amount deposited in the District Accounts Office, scheduled bank or post office on this account shall be shown on the credit side of this account with reference to Bank Account in Folio Column by making gentry as “BY BANK CHALLAN” mentioning details in particular column. The amount refunded on this account shall be posted in Debit Column of the Account mentioning in the particular Column “TO INCOME REFUND ACCOUNT”

17. Establishment Expenditure Account.

1) There shall be an Establishment Expenditure Account for every sub-head of establishment expenditure. This Account for each sub head and items or expenditure shall be maintained by the Accounts Office of a Local Government under the supervision of Head of Accounts Office on Form A-IV.

2) The entries in this Account shall be made in respective columns of Form A-IV. The amount drawn from the treasury, post office or bank or this account shall be shown on the debit side of this account with reference to bank account in Folio column by making gentry as “BY BANK/CHEQUE” MENTIONING NAME OR BANK IN PARTICULAR COLUMN. The amount refunded on this account shall be posted in credit column of the account mentioning to refund account in the particular column.

18. Contingent expenditure Account.

1) There shall be a Contingent Expenditure Account for every sub head f contingent expenditure. This account for each sub head and items of expenditure shall be maintained by the Accounts Office of a Local Government under the supervision of Head of Accounts Office on Forms A-IV.

2) The entries in this account shall be made in respective columns. The amount drawn from the treasury, post office or bank on this account shall be shown on the debit side of the is account with reference to bank account in Folio Column by making entry as “BY BANK/CHEQUE” by mentioning details in particular column. The amount refunded on this account shall be posted in credit column of the account mentioning in the particular column detail of refund.

19. Development & Works Expenditure Account..

1) There shall be a Development & Works Expenditure Account for every sub head of expenditure. The account for each sub head and items of expenditure shall be maintained by the Accounts Office of a Local Government under the supervision f Head of Account Office on Form A-IV.

2) The entries in this account shall be made in respective columns. The amount drawn from the District Accounts Office, scheduled bank or post Office on Account in folio column by making entry as “BY BANK/CHEQUE “ mentioning details in particular column. The amount refunded on this account shall be posted in debit column of the account mentioning details in the particular column.

20. Grants Account.

1) There shall be Grants inward and Grants outward Accounts for Grants received sanctioned to any other Local Government which shall be maintained by the Accounts Office of a Local Government under the supervision of Head of Accounts Office on Form A-IV.

2) Grants Outward Account. The entries in this account shall be made in respective columns. The amount received on this account shall be shown on the Credit column by debiting the bank account and reference shall be given in Folio column of this account. The reference of grant giving agency and order number in particular column shall be written. The amount paid/refunded on this account shall be posted in debit column of the account mentioning the name of agency to whom grant is paid or refunded in particular column by crediting the bank account making a reference in folio column.

3) Grants Outward Account. The entries in this account shall be made in respective columns. The amount dr4awn form the District Accounts Office, scheduled bank or Post Office on this account shall be shown on the debit side of this account with reference to bank account In Folio Column and entry as “ NAME OF AGENCY TO WHOM GRANT IS PAID “ in particulars column. The amount refunded on this account shall be posted in credit column of the account mentioning the name of agency who refunded the grant on this account by debiting the bank account.

21. General Funds Account. There shall be a General Funds Account for each fund to be maintained by the Accounts Office of a Local Government under the supervision of head of Accounts Office on Form A-IV separately i.e. Pension Fund, Provident Fund or any other form of fund other than the Local Fund.

22. Suspense Account. Suspense Account for income and expenditure shall be maintained separately by the Accounts Office for any un-classified income and expenditure respectively on the Form A-IV.

23. Investment and Loan Account, Contract Account, Contractors, Contractors’ Account, Advances Account and Securities and Deposits Accounts. The investment and Loans Account, Contract Account, Contractors Account, Advances Account and Securities Account Shall be maintained on Form A-IV on the same principles of Double Entry System.

24. Salaries and Bonus. The payment of salaries and bonus shall be drawn on the pay bill Form A-VI.

25. Contingent Account. The payment on account of contingency shall be drawn on the Contingent bill Form A-VII.

26. Works Bill. Payment on account of works/development expenses shall beamed onto Works bill Form A-VIII.

27. Grants Bill. Payment of grants to the lower Local Government s shall be made on Grant bill Form A-IX.

28. Traveling Allowance Bill. Payment on account of Traveling Allowance/Daily Allowance shall be drawn on Form A-XV.

29. Responsibility of Drawing and disbursing Officer. Every Drawing and Disbursing Officer signing and authorizing the payment s under rules 24 to 28 shall be personally responsible for any erroneous payment and claim of bill.

30. General Principles.

1) Subject to the provisions of these rules the Books of Accounts may further be sub divided into sub accounts of expenditure so that every financial transaction be properly accounted for. For example, the accounts of contingency may be further sub divided as stationary account, furniture account, electricity charges account, rent payable account, POL account etc.

2) The sub-accounts and auxiliary accounts shall be maintained on the principles of Double Entry System and on Form A-IV by respective offices of Local Governments.

3) The Journals and ledgers may also be kept as auxiliary account if necessary.

31. Principles to be observed for payment.

1) No payment shall be made in any circumstances out of cash received for credit to the fund and accounts.

2) No cheque shall be drawn or encased nor any amount shall be withdrawn except for immediate disbursement.

3) No Payment shall be made except on the written order of the competent authority or the person authorized by him in this behalf.

4) No payment shall be made for a charge, which ahs not been sanctioned by the competent authority.

32. Principles of Financial Propriety. In incurning or authorizing expenditure from the Local Fund, the Following principles of financial propriety shall be observed, that is to say:–

a) The same vigilance shall be exercised in respect of expenditure from the Local Fund as a person of ordinary prudence would exercise in respect of his own money;

b) The expenditure shall not be prima facie more than the occasion demands;

c) No authority shall sanction any expenditure which is directly or indirectly to its own advantage; and

d) No expenditure shall be incurred from the Local Fund for the benefit of a particular person or persons to the disadvantage of the community as a whole.

33. Powers of Sanctioning and Incurring Expenditure.

1) The various authorities of a Local Government specified below shall have the same financial posers of the category of officer indicated against that authority as given in the Second Schedule Part-I (Powers common to all Department s) in the delegation of Financial Powers Rules, 1990 of the Government of Punjab for sanctioning and incurring expenditure out of Local Fund of items duly provided in the sanctioned budget.
a) DISTRICT/CITY DISTRICT GOVERNMENT
Nature of Expenditure. District Officer Executive District Officer District Coord. Officer Zila Nazim
Contingent Expenditure Category III Officer Category II Officer Category I Officer Full
Powers

b) TEHSIL/TOWN MUNICIPAL ADMINISTRATION
Nature of Expenditure Tehsil/Town Officer Tehsil Municipal Officer Nazim
Contingent Expenditure Category III Officer Category II Officer Full Powers

2) In case of Union Administration all powers of sanctioning and incurring an expenditure out of approved budget shall vest with the Nazim.

3) Every Drawing and Disbursing Officer is competent sactioning authority for payment of salaries. Allowances, bonuses and other establishment charges out of approved budget of a Local Government for the establishment working under his control or in his office.

34. Manner of payment.
1) All payments shall be made through cheques drawn in the name of Drawing and Disbursing Officer or the person authorized by him in case of contracts.

2) All Cheques of payment s over Rs. 1,000/- shall be crossed except Cheques for payment of salaries drawn in the name of Disbursing Officer.

3) No payment shall be made by a Local Government to the higher level of Local Government except for re-payment of debts. Loans or any other liability incurred by it under an agreement.

35. Vouchers.
1) Every Item of expenditure shall be entered in a prescribed bill form and shall be supported by the bills of the supplier, if any, cash memos. And section orders.

2) Bills and other vouchers presented for payment shall be scrutinized by the Drawing and Disbursing Officer or the person authorized by him in this behalf and if the claim is admissible and in order, he shall record certificate that after internal audit of his satisfaction sanction is accorded for payment of Rs. ____________ and this payment as claimed in the bill is unavoidable with regard to the interest of the local Government.

3) All bills/vouchers shall be examined in the Accounts Office under the supervision of head of Accounts Office who may raise objection or seek such information for his satisfaction, which he deems necessary about the claim of bill under the rules.

4) As far as possible Accounts Office shall pass the bill for payment within the period specified by a Local Government of this purpose. If, for any reason the payment is not made or cannot be made within the specified period the reasons for such non-payment shall be reported to the person or office concerned.

5) After the examination and internal audit of his satisfaction the Head of the Accounts Office or person authorized by him shall pas the bills with his signature and stamp mentioning “ INTERNALLY AUDITED AND PASSED FOR Rs. ______________ “ thus a bill shall become a voucher and ready for preparation of cheque for payment immediately.

6) As the bill is passed for payment, the cheque writer shall make payment order on the Cheque Book as “PAY OR

ORDER Rs.___________ “ (IN WORDS)” and shall present the Cheque Book along with vouchers to the Head of the Accounts Office or examination and signature. Simultaneously the vouchers of the signatories of the operation of the account, the cheque shall be delivered to the respective Drawing\Disbursing Officer or the person authorized by him by the Accounts Office after receiving receipt on Register of Cheques. The Drawing/Disbursing Officer shall be personally responsible that the payee actually receives the sum passed and that the receipt given by him is legal acquittance.

7) Receipt required to be stamped shall be duty stamped with a revenue stamp of appropriate value to be supplied by the payee and the revenue stamp affixed shall be defaced.

8) Vouchers shall be numbered serially for each month and shall be filled in a guard file.

36. Cheques.
1) Where the Local Fund/Accounts are kept in a District Accounts Office or scheduled bank all sums shall be paid by means of cheques.

2) Every cheque shall be signed by the person responsible to operate the account in accordance with these rules.

3) The cheque book shall be kept under lock and key in the personal custody of the Head of Accounts Office or an officer authorized by him in this behalf.

4) A Register of Cheques shall be maintained in Form A-XI.

5) If a cheque is not in cashed within time and the payee presents it for cancellation, it shall be cancelled and a new cheque shall be issued in lieu thereof. When the cheque is cancelled it shall be stamped, “Cancelled” and the fact of Cancellation shall be noted in red ink over the dated initials of the drawer on the counterfoil an d cross reference shall be recoded on the counterfoil of the cheque issued in lieu, in red ink.

37. Operation of Accounts.

1) After sanctioning of expenditure by the Competent Authority and passing the bill for payment by the head of the Accounts Office after verification by internal audit, the payment shall be made through cheque drawn on Local Fund of the concerned Local Government.

2) The accounts of Local Fund shall be operated jointly by the authorities of respective Local Governments as specified below:
a) District/City District Government
Amount of cheque Authorities who shall jointly sign the cheque.
Upto Rs. 100,000/- Accounts Officer and Executive District Officer (Finance)
From Rs. 100,000/- to Rs. 300,000/- Executive District Officer (Finance) and District Coordination Officer.
Above Rs. 300,000/- District Coordination Officer And Zila Nazim.

b) Tehsil/Town Municipal Administration
Amount of cheque Authorities who shall jointly sign the cheque.
Up to Rs. 50,000/- Accounts Officer and Tehsil/Town Municipal Officer.
Above Rs. 50,000/- Tehsil/Town Municipal Officer and Tehsil/Town Nazim.

c) Union Administration
Amount of cheque Authorities who shall jointly sing the cheque
All amounts. Union Secretary designated as Accountant and Union Nazim.

38. Permanent Advance.
1) The Local Government shall have a permanent advance to over party contingent expenditure as under.
a) Zila Nazim Rupees Twenty Thousand
b) Tehsil/Town Nazim Rupees Ten Thousand
c) Union Nazim Rupees Two Thousand
d) D.C.O. of District Rupees Ten Thousand
e) E.D.Os. of District Rupees Five Thousand
f) District Officer Rupees Three Thousand
g) Tehsil/Town Municipal Officer Rupees Five Thousand
h) Tehsil/Town Officer Rupees Two Thousand

2) Payment for an amount less than 25% of permanent advance limit mentioned in sub-rule 1) may be made out of the permanent advance.

3) An account of the permanent advance shall be kept in a register in form A-IV.

4) All vouchers relating to the expenditure from the permanent advance shall be assigned a serial number which shall be entered in the permanent advance account register.

5) When the balance of the permanent advance is running low the permanent advance may be recouped through a bill.

39. Temporary Advance.

1) When a Project is to be executed through the Project Committee, temporary advance may be placed at the disposal of a Project Committee not exceeding the total cost of the Project. The temporary advance may be released in installments with the condition that the accounts of the installment already released are rendered. The advance money shall be kept in an account of scheduled bank to be jointly operated by two members of the Project Committee, one of whom shall be as specified below:—

Type of Local Government Member of Project Committee
District/City District Government District Officer of concerned
Tehsil Town Municipal Administration Tehsil/Town Officer of concerned Office
Union Administration. Union Secretary.
Explanation. In this rule Project Committee means a committee appointed as such by the Local Government.
2) No temporary advance other than development purpose shall be allowed.

3) The temporary advance shall be given to the respective head of Office subject to rendition of account within the limit prescribed by sanctioning authority.

4) The sum of the temporary advance shall be spent in accordance with the provisions of Ordinance as well as the rules/bye-laws framed there under.

5) All payments of amounts more than Rs. 5,000/- out of temporary advances shall be made though cross cheques.

6) The sanctioning authority of temporary advance and recipient of advance shall be held personally responsible for non-rendition f account of advance and violation of provisions of rules.

40. Pay Bills of Establishment.

1) Except as otherwise decided by Government, the pay of the establishment of a local Government shall not be drawn before the first working day of the next month or such other day after the first working day of the month as may be fixed by the Local Government.

41. Maintenance and Establishment Check Register.

1) At the beginning of each year the entries in the establishment check register showing the sanctioned strength of establishment and the remuneration for each post shall be prepared on form A-X by the Drawing and Disbursing Officer or the Officer authorized by him in this behalf with the relevant entries in the Schedule of Establishment as duly approved in the budget of a Local Government.

42. Scrutiny of Establishment Bill.
The Drawing and Disbursing officer or authority responsible for the disbursement of pay shall personally scrutinize the establishment bill with the Establishment Check register to be maintained in Form A-X and sign the order of the payment in the space provided at the foot of the bill in taken of the correctness of the bill after internal audit of his satisfaction.

43. payment to Recipient.
The pay of the establishment shall be disburse in the presence of the Drawing and Disbursing officer or Assistant Drawing and Disbursing officer authorised by the Drawing and Disbursing officer in this behalf and the signature or thumb-impression of each recipient shall be taken opposite his name in the column provided for the purposes in the bill on Acquittance Roll Form A-XVI.

44. Cash Accounts (Expenditure).

1) There shall be cash accounts for each sub-head and items of expenditure like salaries of establishment etc. to be maintained by the Drawing and Disbursing officer / Assistant Drawing and Disbursing officer of an office on Form A-II.

3) The cash receipt on salaries account shall be debited to this account in debit column by madding reference in folio column of acquittance roll / disbursement. The detail shall be shown in particular column. In credit column of this account the amount remitted to the band shall be shows as refund of salaries etc.

45. Custody of Local Fund.

1) The Local Fund shall be kept in the District Accounts office or a scheduled bank. However, a Union Administration may deep Local Fun in a post office within the area of its jurisdiction if no District Accounts office or branch of a scheduled bank is located within the Local area of that Union Administration.

2) Where the fund is kept in District Accounts officer, Scheduled bank or post office the cash received during the day shall at the end of the day be deposited in the District Accounts office, scheduled dank or post office as the case may be.

4) When cash is remitted to District Accounts office, Scheduled bank or post office for credit it shall be accompanied by a Challan in Form A- XIV (in triplicate) in accordance with rules.

5) The provident Fund, pension Fund, Contractors’ Security Deposits and the Employees Security Deposits shall invariably be kept in a caving account of National Saving Centre or in the scheduled bank with the approval of respective Local Government.

46. Investments.

1) If any Fund is surplus to the immediate requirement of a Local Government ,the Local Government may with the approval of Council:—

a) Deposit such amount to fixed deposit in a scheduled bank approved by Government; and
b) Invest such amount in such public securities as floated by federal or provincial Governments.

3) Details with regard to all investments shall be entered from time to time in an Investment Account Form A-IV. A statement showing the amount and nature of all investments shall be attached to the budget and the annual accounts in prescribed form.

47. Development Fund.
A Local Government may maintain a separate Development Fund. All contributions raised for the purposes of development ,all grants received for development purposes and such other amounts as the Local Government may earmark for development purpose shall be credited to the Development Fund and the expenditure required to be incurred for development purposes shall be incurred out of the Development Fund.

48. Loans.
No Local Government shall incur liability by obtaining loans through any way except with the previous sanctions of the Government and in the manner prescribed for this purpose in the ordinance.

CHAPTER V

MISCELLANEOUS
49. Securities.
1) Every employee of Local Government who is entrusted with the receipt, disbursement or custody of the money or property of the Local Government shall furnish security of such amount as may be fixed by the Local Government.

2) The security be furnished under sub- rule (1) may be in cash, in the form of bond, hypothecation of property or fidelity guarantee policy or a personal security with two sureties.

3) A security bond shall be executed on properly stamped paper in all cases, except in the case of fidelity guarantee policy.

4) In case of cash security the amount shall be deposited in a scheduled bank and the amount of interest earned thereon shall be payable to the official concerned. Same policy shall be adopted for other deposits of security.

50. Personal Responsibility of Nazim.
The Nazim in case of District/ city District Government, Tehsil/ Town Nazim in case of Tehsil / Town Municipal Administration and Union Nazim in case of Union Administration shall be personally responsible for any loss, financial or otherwise ,flowing from the decisions made by him personally or under his directions in violation of any provisions of the Punjab Local Government ordinance,2001 or any other law for the time being in force and for any expenditure incurred without lawful authority.

51. Responsibilities of Head of Accounts office.

1) General Responsibilities:—
The Head of Accounts office:—

a) shall be responsible for maintenance of all accounts being maintained in the Accounts office under his supervision;
b) shall regulate the duties and responsibilities of his office through notification / office order; and
c) shall conduct monthly inspection and examine the Accounts being maintained in other offices of a Local Government and shall submit his inspection reports to respective offices through principal. Accounting officer and Accounts Committee of Local Government with the observation of Accounts committee about the accounts of that office.

2) Statement of Income and Expenditure:–

a) The Accounts Office shall prepare monthly, annual of final accounts and statements on the accounts of local Government concerned and send them to the Accounts Committee for review through Principal Accounting Officer.
b) The monthly and final accounts of Local Government shall be prepared on Forms A-XVII and A-XVIII appended with the rules.

3) The Accounts Office shall also collect statement s of assets and liabilities from repective offices of the Local Government in financial terms along with monthly reports/annual reports for presenting them before Account Committee through Principal Accounting Officer and for incorporation in the final accounts of the Local Government as statement of assets and liabilities of the Local Government concerned.

4) The Head of Accounts Office shall advise the Local Government through Head of Finance Office in the matters of accounts.

52 Monitoring of Implementation of Accounts Rules.
The Accounts Committee concerned shall monitor the implementation of Accounts Rules in right earnest and shall submit its reports about the implementation of accounts rules by the Local Government, to Council concerned, for review.

53 Publication of Annual Accounts.
The annual Accounts and statements of assets and liabilities of Local Government shall be publicized for offering objections by the public alongwith complete programme of hearing the public objections on specific dates and times through public notice by the Accounts Committee concerned.

54 Affixation of Annual Accounts at a Conspicuous Place.
The annual accounts and statements shall be affixed at a conspicuous place for information of public.

55 Findings of Accounts Committee to be sent to the Council.
After hearing the objections from the public on the accounts of a Local Government the Accounts Committee concerned shall send its finding s alongwith annual accounts to the respective Council.

56 Recommendations to be prepared by the Council.
The concerned Council shall discuss and review the annual accounts and comments of Accounts committee in the meeting and prepare its recommendations.

57 Recommendations to be sent to the Audit Authorities.
The annual accounts/statements shall be sent to the audit authorities concerned alongwith recommendations of the Council concerned.

58 Training of Personnel.
The District Government shall make arrangements to impart training and refresher courses to the personnel relating to the Accounts and Finances of Local Governments of the District including members of Accounts Committee about the matters relating to Accounts and Finances.

Form A-1
Name of Controller
See Rule 6 (1) (a) and Rule 13

CASH ACCOUNTS FOR THE INCOME _______________ (RECEIPT)
Head of Income
Sub Head of Income
Complete Name of Income

Date Particulars No. of Receipt Cheque, Bill/Challan Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7 8

Form A-I1
Name of Drawing and Disbursing Officer
See Rule 6 (1) (b) and Rule 44

CASH ACCOUNT _______________ (EXPENDITURE)
Name of Department
Sub Head of Expenditure

Date Particulars No. of Receipt Cheque, Bill/Challan Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7 8

Form A-II1

Name of Accounts Officer
See Rule 6 (1) (c) and Rule 15

DR. Side
BANK ACCOUNT LEDGER

Date Challan No. & Date Head of Account Particulars of Income Folio Debit Rs Signatures
1 2 3 4 5 6 7

CR. Side

Date Check No. and Name of Bank Head of Account Voucher No. Folio No. Particulars of Payment Credit Rs. Balance Rs. Signature
1 2 3 4 5 6 7 8 9

Form A-1V

Name of Accounts Officer
See Rule 6 (1) (d) (I to xii) and Rule 16

INCOME/REVENUE ACCOUNT FOR _______________NAME OF INCOME
Sub-Head Item
Brief description

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V

Name of Accounts Officer
See Rule 6 (1) (d)(i to xii) and Rule 17

ESTABLISHMENT EXPENDITURE ACCOUNT _______________NAME OF EXPENDITURE
Sub-Head Item
Brief description

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V
Name of Account Officer
See Rule 6 (1) (d)(I to xii) and Rule 18

CONTINGENT EXPENDITURE ACCOUNT _______________ NAME OF EXPENDITURE
Sub Head Item
Brief description

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V
Name of Account Officer
See Rule 6 (1) (d)(I to xii) and Rule 19

DEVELOPMENT/WORKS EXPENDITURE ACCOUNT _______________ NAME OF EXPENDITURE
Sub Head Item
Brief description

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V

Name of Account Officer
See Rule 6 (1) (d)(I to xii) and Rule 20(2)

GRANT INWARD ACCOUNT _______________ NAME OF INCOME
Sub Head Item
Brief description

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V

Name of Account Officer
See Rule 6 (1) (d)(I to xii) and Rule 20 (3)

GRANT OUTWARD ACCOUNT _______________ NAME OF EXPENDITURE
Sub Head Item
Brief description

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V

Name of Account Officer

See Rule 6 (1) (d)(I to xii) and Rule 22

SUSPENSE ACCOUNT _______________ (FOR EXPENDITURE)

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V

Name of Account Officer

See Rule 6 (1) (d)(I to xii) and Rule 21

GENERAL FUND ACCOUNT _______________(NAME OF FUND)
Sub Head Item
Brief description

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V
Name of Account Officer

See Rule 6 (1) (d)(I to xii) and Rule 23

CONTRACT ACCOUNT _______________ (FOR EXPENDITURE)
Name of Contract ______________
Sub Head ______________

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V

Name of Account Officer
See Rule 6 (1) (d)(I to xii) and Rule 23

CONTRACT ACCOUNT _______________ (FOR INCOME)
Name of Contract ______________
Sub Head ______________

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V
Name of Account Officer
See Rule 6 (1) (d)(I to xii) and Rule 23

CONTRACT ACCOUNT _______________ (NAME OF CONTRACTOR)
Name of Contract ______________
Sub Head ______________

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V

Name of Account Officer

See Rule 6 (1) (C)(I to xii) and Rule 23

ADVANCES ACCOUNT FOR _______________ NAME OF RECEIPENTS
Sub Head ______________ Item ______________

Brief description.

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-1V

Name of Account Officer

See Rule 6 (1) (d)(I to xii) and Rule 23

INVESTMENT & LOANS ACCOUNT _______________ (NAME OF INVESTMENT OR LOAN)
Sub Head ______________ Item ______________
Brief description
Rate of Profit ___________ Date of Maturity
Other Details __________________________

Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signatures
1 2 3 4 5 6 7

Form A-XI-I

Name of Account Officer

See Rule 6 (1) (k) and Rule 36

REGISTER OF CHEQUES

Date Name of Bank Cheque No. Amount Name of Drawee Signature Remarks
1 2 3 4 5 6 7

Form A-XI-I

Name of Account Officer

See Rule 6 (1) (k) and Rule 36

REGISTER OF CHEQUES BOOKS

Date Name of Bank No. Of Cheque Books. Total Cheques To Whom Issued Sign-
-ature Date of Return of Used Book Who Returr Sign-
-ature Remarks
1 2 3 4 5 6 7 8 9 10

Form A-XII

Name of Account Officer

See Rule 6 (1) (l) and Rule 12

REGISTER OF RECEIPTS
Name of Contractor

Date of Issue Books No. No. Of Receipt To Whom Signature Date of Return No. of Receipts Who Return Signature R
1 2 3 4 5 6 7 8 9 10

Form A-XII
Name of Head of Department
See Rule 6 (1) (c) and Rule 51 (2) (b)

STATEMENT OF INCOME & EXPENDITURE FOR
THE PERIOD _____________________

Name of Income Income during
Month Previous
Income Total
Income Budget Allocation Remarks
Head/Sub-head
Item
1
2
3
4

son on
Total of Each Head
Grand Total

Name of Expenditure Expenditure during Month Previous Expenditure Total Expenditure Budget Allocation Remarks
Head/Sub-head
Item
1
2
3
4

son on
Total of Each Head
Grand Total

Form A-XI-I
Name of Head of Department
See Rule 6 (1) (r) and Rule 51 (2) (b)

STATEMENT OF ASSETS AND LIABILITIES FOR THE PERIOD ____________________________

Name of Department Assets Liabilities Remarks
Head
Sub-Head
Items of Assets Previous Balance Acquired or departed in the period Total Rs. Previous Balance Incurred Or discharged Total Balance

Total of Each Item.
Grand Total

Form A-VI
Sr. No. _____________________
See Rule 6 (1) (f) and rule 24
For Month of ___________________
PAY BILL
LOCAL GOVERNMENT
Sub Head ___________ Item ___________ Budget Allocation ___________ Already paid ___________ Amount of this Bill ___________
Name of Section and of incumbent Name of
Post Pay (personal pay or Special Pay) Allowances Total Deductions Net Amount Payable Total of each section Remarks
1 2 Rs. 3 Ps. Rs. 4 Ps. Rs. 5 Ps. Rs. 6 Ps. Rs. 7 Ps. Rs. 8 Ps. Rs. 9 Ps.
Deduct undisbursed pay refunded.
Detailed below. Rs. _____________ and
Recoveries Rs.
Net sum required for payments Rs.
Note Arrears pay should by drawn on a separate bill and reference given to the bill form which the charge was committed. The total of each section should be entered in red ink.
It is certified:—-
1. That I have satisfied myself that all salaries included in bills drawn in the Month of _____________ (the last preceding Month) with the exception of those detailed below (of which the total has been refunded by deduction from this bail. Have been disbursed to the proper persons, and that their receipts have been taken in accountancy rolls filled in my office with receipt stamps duly cancelled for every payment in excess of Rs. 20/-.
2. That no person on this establishment has been absent either on deputation or suspension or with or without leave (except on casual leave) during the month of _____________; and further, that all appointments and promotions, temporary or permanent or permanent have been raised in the service books of the persons concerned over my initials.
3. That all persons for whom pay has been drawn in this bill, have actually served during the month and entries in establishment check registers have duly been made.
4. It is also certified that claim entered in this call has been internally audited to my satisfaction and cannot be avoided.
Dated _____________
Sanctioned Rs. _____________ as claimed in the Bill for Disbursement Signature of Drawing and Disbursing Officer
Sanctioned Authority Dated. _____________

TRAVELLING ALLOWANCE BILL
Form A¬XV
See rule 6 (1) (a) and rule 28
Headquarters __________________________ Name Head VR. No. of
Particulars of Journeys & Halts. Designation of account
Pay Allowances Rs. _____________ Utilized Rs.

Departure Arrival Railway Journeys
Station Date Hour Station Date Hour Class No of Fares Amount
1 2 3 4 5 6 7 8 9

Road Journeys Daily Allowances Total of each line Purpose of Journey R
Distance Rate Amount No. of Days Rate Amount
10 11 12 13 14 15 16 17 18

CERTIFICATES
1. Certified that I was not provided with means of transport at the expense of the State or Local Government.
2. Certified that I actually traveled in the class of Railway for which rail fare has been claimed.
3. Certified that I was actually and not merely constrictively in camp for the days for which Daily Allowances has been claimed.

Signature of Claimant. Sign

Name & Dsignation. Name Signature of Drawing and Disbursing Officer

Sanction is hereby accorded for payment of Rs. __________________________ to the claimant of this bill after my satisfaction that claimant has actually traveled for performance of his official duties.

Signature
Sanctioning Authority
Date

ACCOUNTS DEPARTMENT
Receipt/Token No. _____________ Date _____________
Examined and entered Rs. _____________ by _____________ Accountant.
After Internal Audit of my satisfaction bill is passed for Rs. _____________ for payment.

SIGNATURE OF ACCOUNTS OFFICER Paid vide Cheque No. _____________ dated _____________

GRANT BILL
Form A-IX
Sub head No.
See rule 6 (1) (i) and rule 27 Allocation Rs. _____________
Already Spent Rs. _____________

LOCAL GOVERNMENT __________________________
Head __________________________
Detailed bill of Contingent Charges of the Month of _____________ Year _____________

Head of Charges Local Government No. of Voucher
Serial no. of Sub-Vouchers Description and Authority of Charges Amount
Total Rs. (in wards)

Certified that the expenditure charged in this bill could not with due regard to the interests of the Local Government be aboided.
And sanction of payment Rs. _____________ is hereby granted after internal check.
Signature of Sanctioning Authority
Signature of Drawing and Disbursing Officer

Accounts Department Authorised in this behalf.
Receipt/Token No. _____________ Dated
Dated. _____________
Accountant
Internally audited and passed for payment of Rs. ______________________ (in words)
Accounts Officer.

Paid vide Cheque No. _____________ Dated.
Accounts Officer.

See rule 6 (1) (n) and 10 (5)

CHALLAN No.
CHALLAN OF CASH PAID INTO THE (Original) (Name of Bank/Treasury/Post Office)
Name of Collecting /Asstt. Collecting Officer Receipts no. (s) Particulars of Remittance Head of Account Amount

Total
Signature of Collector/
Asstt. Collecting Officer
Date_____________
(in words Rs.)
Received Paymen .
Treasury officer _____________

Agent/Manger _____________

Form A-XIV
See rule (6) (1) (n) and rule 10 (5)
CHALLAN NO.
CHALLAN OF CASH PAID INTO THE _______________________
(Copy for Accounts Office)

Name of Collecting /Asstt. Collecting Officer Receipts no. (s) Particulars of Remittance Head of Account Amount

Total
Signature of Collector/
Asstt. Collecting Officer
Date_____________
(in words Rs.)
Received Paymen .
Treasury officer _____________

Agent/Manger _____________

Form A-XIV
See rule (6) (1) (n) and rule 10 (5)
CHALLAN NO.
CHALLAN OF CASH PAID INTO THE _______________________

(Copy for Finance Office)

Name of Collecting /Asstt. Collecting Officer Receipts no. (s) Particulars of Remittance Head of Account Amount

Total
Signature of Collector/
Asstt. Collecting Officer
Date_____________
(in words Rs.)
Received Paymen .
Treasury officer _____________

Agent/Manger _____________

Form A-XV Vr. No._____________
(See rule 4 (f) and rule 24 For Month of _____________

PAY BILL
LOCAL GOVERNMENT
Head of Account _____________ Sub Head _____________
________Sub Head ________Item ________Budget ________Allocation ________Already paid ________ Amount of this Bill ________
Name of Section and Incumbent Name of Post Pay (Personal pay or Special Pay) Allowances Total Deductions Net Amount Payable Total of each section
1 2 Rs. 3 Ps. Rs. 4 Ps. Rs. 5 Ps. Rs. 6 Ps. Rs. 7 Ps. Rs. 8 Ps.
Deduct undisguised pay refunded
Detailed Rs. And
Recoveries Rs.
Net sum returned for payment Rs.
Note Arrears may should be drawn on a separate bill and reference given to the bill which the charge was entitled. The total of each section should be entered in red ink. It is certified
1. That I have satisfied myself that all salaries included in bills drawn in the Month of Rs. _____________ (the last preceding Month)with the exception of those detailed below (of which the total has been refunded by deduction from this bill), have been disbursed to the proper persons, and that their receipts have been taken in acquittance roils billed in my office with receipt stamps auly cancelled for every payment in excess of Rs. 20/-.
2. That no person in this establishment has been absent either on deputation or suspension or with or without leave (except on casual leave) during the month of and further, that all appointments and promotions, temporary of permanent have been recorded in the service books of the persons concerned over my initials.
3. That all persons for whom pay has been drawn in this bill, have actually served ruring the month and entries in establishment check registers have duly been made.
4. it is also certified that claim entered in this bill has been internally audited to my satisfaction and cannot be avoided.
Date _____________
Sanction Rs. _____________ as claimed in the Bill for Disbursement is accorded.
Signature of Drawing and Disbursing Officer
Sanctioning Authority
Dated _____________

ACCOUNT DEPARTMENT

Receipt/Token No. _____________ Dated _____________

Examination and entered by _____________
for Rs. _____________

Internal audited and passed for Rs. _____________ (in words) for payment . pay vide Cheque.

No. _____________ Date _____________

Signature of Accounts Officer Cheque writer _____________ Accounts Officer .

No.
Book No. (A cheque for ) the amount mentioned below has this day been received form _____________

address_________________________________________________________________

*Reference to Demand & Collection/Tax Payers Account Particulars of Payment Amount (Rs.) Reference to Cash Account.
1 2 3 4

Total _____________________

Date of Payment
Signature of Collecting Officer/Asstt. Collecting Officer or person Authorize
• Pregress Daily total.
• Column 1 and the daily total should be filled in
Only on the Carbon copy retained for record.

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