Punjab Local Governments (Accounts) Rules, 2001 GOVERNMENT OF THE PUNJAB LOCAL GOVERNMENT & RURAL DEVELOPMENT DEPARTMENT

Dated Lahore the 24th November 2001

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NOTIFICATION.
No. SOV(LG)5-29/2001. In exercise of the powers conferred upon him under sub section (1) of section 191 of the Punjab Local Government Ordinance, 2001, the Governor of the Punjab is pleased to make the following rules-

CHAPTER I PRELIMINARY AND DEFINITIONS

1. Short title, commencement and application.- (1) These rules may be called the Punjab Local Governments (Accounts) Rules, 2001. (2) They shall come into 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 me subject or context otherwise requires.-

(a) Accounts Officer means me Head of Accounts Office of a Local Government; (b) (c) (d) Accounts Committee means the Accounts Committee constituted under the Ordinance or rules framed thereunder; Accounts or Accounts Forms mean Books or Registers of Accounts to be maintained on the prescribed forms as appended with rules; 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; Tehsil/Town Officer notified as such for the purposes of collection of revenue relating to Local Fund by the Tehsil/Town Municipal Administration; and Union Secretary notified as such for the purposes of collection of revenue relating to Local Fund by the Union Administration;

(ii)

(iii) (e)

Government means the Government of Punjab;

52 (f) Head of Office means(i) (ii) (iii) (g)

Compendium of Rules Framed under PLGO, 2001 District Officer in case of District/City District Government; Tehsil/Town Officer Administration; and in case of Tehsil/Town Municipal

Concerned Union Secretary in case of Union Administration;

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. 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; Registration number/enrolment of patients in a Hospital or Health Centre etc; Enrolment of students in any educational institution; and Bills and Bank Challans;

(h)

(ii) (iii) (iv)

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 steal! 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 or 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 compiled under the supervision of the Principal Accounting Officer or an officer authorized by him for this purpose.

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(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 thereunder.

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 111 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) (b) (c) (d) Cash Account (Form-A-l) (for every sub-head of income) Cash Account (Form-A-II) (for disbursement of payments by DDO) Bank Account Ledger (Form-A-III) The following accounts and such other accounts of income and expenditure which are necessary to be maintained in accordance with the budget of Local Government shall be maintained on Form A-IV:(i) (ii) (iii) (iv) (v) (vi) Income/Revenue Account (for every sub-head); Establishment Expenditure Account (for each sub-head); Contingent Expenditure Account (for each sub-head/item); Development/Works Expenditure Account (for each sub head/item); Grants Account (inward and outward); Securities and Deposits Account;

(vii) Misc. Fund Account (for each fund other than Local Fund);

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Compendium of Rules Framed under PLGO, 2001 (viii) Advances Account; (ix) Investment & Loan fund; (x) (xi) Suspense Account (for income and expenditure); Contract Account (for each contract).

(xii) Contractor's Account (for each contractor): and (xiii) Any other account or sub accounts of respective offices of a Local Government; (e) (f) (g) (h) (i) (j) (k) (1) (m) (n) (o) (p) (q) (r) (2) General Receipts Form (Form A-V); Pay Bill Voucher/Form (Form A-VI); Contingent Bill/Voucher (Form A-VII); Works Bill/Voucher (Form A-VIII); Payment of Grants Bill/Voucher (Form A-IX); Establishment Check Register (Form A-X); Register of Cheques (Form A-XI); Register of Receipt Book (Form A-XII); Demand & Collection Registers/Tax Payers' Account (Form A-XIII); Bank Challan (Form-A-XIV); Travelling Allowance Bill (Form A-XV); Acquittance Roll (Form-A-XVI); Statement of Income & Expenditure (Monthly & Yearly) (Form A-XVII); and Statement of Assets and Liabilities of the Local Government (Yearly) (Form A- XVIII). A Local Government may include any auxiliary Forms 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 Administrations and Union Administrations within the District on their request and shall obtain those forms from the Controller of the Government Printing Press of the Government 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.

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8. Accounts Books, Registers and Forms to be bound 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 be notified as such by the Local Government.

CHAPTER IV MAINTENANCE & PRINCIPLES OF ACCOUNTS

10. Income credible to Local Fund.- (1) The income from the taxes, fees, tolls, charges 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 and 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 challan/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-l 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 income in 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 accounted 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 as cash received to the Collecting Officer/Assistant Collecting Officer or the person concerned. The remaining duplicate and triplicate copies of challan shall be sent

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Compendium of Rules Framed under PLGO, 2001

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 a Post Office located 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. 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 retained 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 may be authorized by the Principal Accounting 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 person on 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 receipt. (2) The number of receipt 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 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.

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(5) The Register of Receipt Books shall be maintained in Form A-XI I and shall be kept in personal custody of Head of Finance Office or persons authorized by him. 13. Cash Accounts (Receipts).- (l) 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-l. (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 after 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 of Form A-XIII. (3) When money is received against any demand a 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 Collection Register shall be reconciled with the corresponding figures of Revenue Accounts being maintained in Account 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,

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Compendium of Rules Framed under PLGO, 2001

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 a 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 the 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 as 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 a 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 months account. (10) Where it is necessary to adjust the recovery of Advance payment and over payment or a 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 word DEDUCT. 16. Income/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 Accounts 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 entry 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

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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 Form A-IV. (2) The entries in this Account shall be made in respect columns of Form A-IV. The amount drawn from the treasury, post office or bank on this account shall be shown on the debit side of this account with reference to bank account in Folio column by making entry as BY BANK/CHEQUE mentioning name of 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 of 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 Form 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 this 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. 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 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 this account shall be shown on the debit side of this account with reference to bank 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 detail in the particular column. 20. Grants Account.- (1) There shall be Grants inward and Grants outward Accounts for Grants received and Grants 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 Inward 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 I by crediting the bank account making a reference in folio column.

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Compendium of Rules Framed under PLGO, 2001

(3) Grants Outward Account.- 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 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 particular column. This amount refunded on this account shall be posted in credit column of the account mentioning the name of agency who refunded the grant debiting the bank account. 21. General Fund 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 funds 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 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 be made on the Works Bill Form A-VIII. 27. Grants Bill.- Payment of grants to the lower Local Governments shall be made on Grant Bill Form A-IX. 28. Travelling Allowance Bill.- Payment on account of Travelling 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 payments 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

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

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 encashed 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 has not been sanctioned by the competent authority. 32. Principles of Financial Propriety,- In incurring or authorizing expenditure from the Local Fund, the following principles of financial property 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; The expenditure shall not be prima facie more than the occasion demands; No authority shall sanction any expenditure which is directly or indirectly to its own advantage; and No expenditure shall be incurred from the Local Fund for the benefit of a particular person or persons to the disadvantages of the community as a whole.

(b) (c) (d)

33. Powers of Sanctioning and Incurring Expenditure.- (1) The various authorities of a Local Government specified below shall have the same financial powers of the category of officer indicated against that authority as given in the Second Schedule Part-l (Powers common to all Departments) in the Delegation of Financial Powers Rules, 1990 of the Government of Punjab for sanctioning and incurring expenditure out of Local Fund for items duly provided in the sanctioned budget: (a) DISTRICT/CITY DISTRICT GOVERNMENT District Executive District Coor. Zila Nazim

Nature of

62 Expenditure Contingent Expenditure (b) Officer Category-III Officer

Compendium of Rules Framed under PLGO, 2001 District Officer Category-II Officer Officer Category-I Officer Full Powers

TEHSIL/TOWN MUNICIPAL ADMINISTRATION Tehsil/Town Officer Category-III Officer Tehsil Municipal Officer Category-II Officer Nazim Full Powers

Nature of Expenditure Contingent Expenditure

(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 sanctioning 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 payments 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 sanction 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 the bill shall be passed for payment by Accounts Office within the period specified by a Local Government for this purpose. If, for any reason, the payment is not made or cannot be made within the specified period the reasons for

Punjab Local Governments (Accounts) Rules, 2001 such non-payment shall be reported to the person or office concerned.

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(5) After the examination and internal audit of his satisfaction the Head of the Accounts Office or person authorized by him shall pass the bill 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 for examination and signature. Simultaneously the voucher shall be stamped as paid vide Cheque No. _____ and dated and after signature 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 duly stamped with a revenue stamp of appropriate value to be supplied by the payee and the revenue stamp affixed shall be defaced. (8) guard file. Vouchers shall be numbered serially for each month and shall be filled in a

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 encashed 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 and a cross reference shall be recorded on the counterfoil of the cheque issued in lieu, in red ink. 37. Operation of Accounts.- (1) After sanctioning of an 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:

64 (a) Amount of cheque. Up to Rs.100,000/From Rs.100,000/- to Rs. 300,000/-. Above Rs.300,000/-. (b)

Compendium of Rules Framed under PLGO, 2001 DISTRICT/CITY DISTRICT GOVERNMENT. Authorities who shall jointly sign the cheque. Accounts Officer and Executive District Officer (Finance) Executive District Officer (Finance) and District Coordination Officer District Coordination Officer and Zila Nazim.

TEHSIL/TOWN MUNICIPAL ADMINISTRATION Authorities who shall jointly sign the cheque. Accounts Officer and Tehsil/Town Municipal Officer Tehsil/Town Municipal Officer and Tehsil/Town Nazim

Amount of cheque. Up to Rs.50,000/Above Rs.50,000/-

(c)

UNION ADMINISTRATION Authorities who shall jointly sign the cheque. Union Secretary designated as Accountant and Union Nazim.

Amount of cheque. All amounts

38. Permanent Advance.- (1) The Local Government shall have a permanent advance to cover petty contingent expenditure as under:(a) (b) (c) (d) (e) (f) (g) (h) Zila Nazim. Tehsil/Town Nazim Union Nazim D.C.O E.D.Os of District District Officers Tehsil/Town Municipal Officer Tehsil/Town Officer Rupees twenty thousand Rupee Ten Thousand Rupees Two Thousand Rupees Ten Thousand Rupees Five Thousand Rupees Three Thousand Rupees Five Thousand 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) 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. An account of the permanent advance shall be kept in a register in Form A-

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(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 installments 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 he as specified below:Type of Local Government. District/City District Government. Union Administration. Member of Project Committee District Officer of concerned office. Union Secretary.

Tehsil/Town Municipal Administration. Tehsil/Town Officer of concerned office.

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 thereunder. (5) All payments of amounts more than Rs.5,000/-out of temporary advances shall be made through cross cheques. (6) The sanctioning authority of temporary advance and recipient of advance shall be held personally responsible for non-rendition of 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 of 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

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Compendium of Rules Framed under PLGO, 2001

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 token of the correctness of the bill after internal audit of his satisfaction. 43. Payment to Recipient.- The pay of the establishment shall be disbursed in the presence of the Drawing and Disbursing Officer or Assistant Drawing and Disbursing Officer authorized 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 subhead 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. (2) The cash receipt on salaries account shall be debited to this account in debit column by making 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 bank shall be shown 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 keep Local Fund 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 Office, 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 bank or Post Office as the case may be. (3) 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. (4) The Provident Fund, Pension Fund, Contractors Security Deposits and the Employees Security Deposits shall invariably be kept in a saving 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) (b) Deposit such amount to fixed deposit in a scheduled bank approved by Government; and Invest such amount in such public securities as floated by Federal or Provincial Governments.

(2) 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

Punjab Local Governments (Accounts) Rules, 2001 investments shall be attached to the budget and the annual accounts in prescribed form.

67

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 purposes 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 a 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 to 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 Zila 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-

68 (a) (b) (c)

Compendium of Rules Framed under PLGO, 2001 shall be responsible for maintenance of all accounts being maintained in the Accounts Office under his supervision; shall regulate the duties and responsibilities of his office through notification/office order; and 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. The Accounts Office shall prepare monthly, annual or final accounts and statements on the accounts of Local Government concerned and send them to the Accounts Committee for review through Principal Accounting Officer. the monthly and final accounts of Local Government shall be prepared on Form A-XVII and A-XVIII appended with the rules.

(2)

Statements of Income & Expenditure.(a)

(b)

(3) The Accounts Office shall also collect statements of assets and liabilities from respective offices of the Local Government in financial terms along with monthly reports/annual reports for presenting them before Accounts 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 along with 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 findings along-with annual accounts to the respective Council.

Punjab Local Governments (Accounts) Rules, 2001

69

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 along-with 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. ----------

70

Compendium of Rules Framed under PLGO-2001

FORM A-I See rule 6(1)(a) and rule 13 CASH ACCOUNT FOR THE INCOME ________ (RECEIPT) Head of income, Sub-head of income Complete name of income
Date 1. Particulars 2. No. of Receipt Cheque, Bill/Challan 3. Folio 4. Debit (Rs.) 5. Credit (Rs.) 6. Balance (Rs.) 7. 8. Signature

Name of Drawing & Disbursing Officer ----------

FORM A-II See rule 6(1)(b) and rule 44 CASH ACCOUNT ________ (EXPENDITURE) Name of Department Sub-head of Expenditure
Date 1. Particulars 2. No. of Receipt Cheque, Bill/Challan 3. Olio 4. Debit (Rs.) 5. Credit (Rs.) 6. Balance (Rs.) 7. Signature 8.

Name of Drawing & Disbursing Officer

Punjab Local Governments (Accounts) Rules, 2001 ----------

71

FORM A-III See rule 6(1)(c) and rule 15 BANK ACCOUNT LEDGER
DB. Side Date 1. Challan No. & Date 2. Head of Account 3. Particulars of Income 4. Folio 5. Debit Rs. 6. 7. Signature

Name of Accounts Officer ---------CR. Side Date 1. Challan No. & name of Bank 2. Head of Account 3. Voucher No. 4. Folio No. 5. Particulars of Payment 6. Credit Rs. 7. Balance Rs. Signature

Name of Accounts Officer ----------

72

Compendium of Rules Framed under PLGO-2001

FORM A-IV See rule 6(1)(d)(i to xii) and rule 16 INCOME/REVENUE ACCOUNT FOR _______ (name of income)
Sub-Head ________ Item ________ BRIEF DESCRIPTION Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. 7. Signature

Name of Accounts Officer ----------

FORM A-IV See rule 6(1)(d)(i to xii) and rule 17 ESTABLSIHMENT EXPENDITURE ACCOUNT _______ (name of income)
Sub-Head ________ Item ________ BRIEF DESCRIPTION Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. Signature 7.

Name of Accounts Officer ----------

FORM A-IV

Punjab Local Governments (Accounts) Rules, 2001

73

See rule 6(1)(d)(i to xii) and rule 18 CONTINGENT EXPENDITURE ACCOUNT _______ (name of income)
Sub-Head ________ Item ________ BRIEF DESCRIPTION Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. Signature 7.

Name of Accounts Officer ----------

FORM A-IV See rule 6(1)(d)(i to xii) and rule 19 DEVELOPMENT/WORKS EXPENDITURE ACCOUNT _______ (name of income)
Sub-Head ________ Item ________ BRIEF DESCRIPTION Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. Signature 7.

Name of Accounts Officer ----------

FORM A-IV See rule 6(1)(d)(i to xii) and rule 20(2)

74

Compendium of Rules Framed under PLGO-2001

GRANT INWARD EXPENDITURE ACCOUNT _______ (name of income)

Sub-Head ________ Item ________ BRIEF DESCRIPTION Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. Signature 7.

Name of Accounts Officer ----------

FORM A-IV See rule 6(1)(d)(i to xii) and rule 20(3) GRANT OUTWARD EXPENDITURE ACCOUNT _______ (name of income)
Sub-Head ________ Item ________ BRIEF DESCRIPTION Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. Signature 7.

Name of Accounts Officer ----------

FORM A-IV See rule 6(1)(d)(i to xii and rule 22) SUSPENSE ACCOUNT _______ (For Expenditure)

Punjab Local Governments (Accounts) Rules, 2001 Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. Signature 7.

75

Name of Accounts Officer ----------

FORM A-IV See rule 6(1)(d)(i to xii and rule 22) SUSPENSE ACCOUNT _______ (For Income)
Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. Signature 7.

Name of Accounts Officer ----------

FORM A-IV See rule 6(1)(d)(i to xii and rule 21) SUSPENSE ACCOUNT _______ (Name of Fund)
Date Particulars Folio Debit Rs. Credit Rs. Balance Rs. Signature

76 1. 2. 3. 4.

Compendium of Rules Framed under PLGO-2001 5. 6. 7.

Name of Accounts Officer ----------

FORM A-IV See rule 6(1)(d)(i to xii and rule 23) CONTRACT ACCOUNT _______ (For Expenditure)
Name of Contract ________________ Sub-head ________ Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. Signature 7.

Name of Accounts Officer ----------

FORM A-IV 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. Signature

Punjab Local Governments (Accounts) Rules, 2001 1. 2. 3. 4. 5. 6. 7.

77

Name of Accounts Officer ----------

FORM A-IV See rule 6(1)(d)(i to xii and rule 23) CONTRACT ACCOUNT _______ (Name of the Contractor)
On Account of ______________________ Contract No. ________ Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. Signature 7.

Name of Accounts Officer ----------

FORM A-IV See rule 6(1)(d)(i to xii and rule 23) ADVANCES ACCOUNT FOR _______ (Name of Recipient)
Sub-head ______________________________ Item ____________ Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. Signature 7.

78

Compendium of Rules Framed under PLGO-2001

Name of Accounts Officer ----------

FORM A-IV See rule 6(1)(d)(i to xii and rule 23) INVESTMENT & LOANS ACCOUNT _______ (Name of Investment or Loan)
Sub-head ____________ Item __________ Date of Profit _________ Date of Maturity ___________ BRIEF DESCRIPTION Date 1. Particulars 2. Folio 3. Debit Rs. 4. Credit Rs. 5. Balance Rs. 6. Signature 7.

Name of Accounts Officer ----------

FORM A-V See rule 6(1)(e) and rule 11 RECEIPT

No. __________ Book No. ___________ (A cheque for ) the amount mentioned below has this day been received from ______________________ _____________________________address ___________________________ on behalf of the Council and will be credited to his

Punjab Local Governments (Accounts) Rules, 2001 account (on realization) *Reference to Demand & Collection/Tax Payers Account 1. Particulars of Payment 2. Amount (Rs.) 3. Reference to Cash Account 4.

79

___________________ Total: ______________ Signature of Collecting Officer/ Asstt: Collecting Officer or person Authorized in this regard. Date of Payment: ____________ Progress Daily Total. Column 1 and the daily total should be filled in only on the Carbon copy retained for record. ----------

FORM A-VI See rule 4(f) and rule 24 PAY BILL

LOCAL GOVERNMENT ______________ Head of Account: _________ Sub-head ________ Item ________ Vr. No. ________ Budget Allocation _______________ Already paid ____________ Amount of this Bill ____________ For Month of __________ Name of the Section and of incumbent Name of Post Pay (personal pay or special Pay) Allowances Total

80 1. Rs. Ps. Rs. 2. Ps Rs. 3. Ps.

Compendium of Rules Framed under PLGO-2001 4. Rs. Ps. 5. Rs. Ps.

(Table Continued) Deductions 6. Rs. Ps. Net Amount Payable 7. Rs. Ps Total of each Section 8. Rs. Ps. Remarks 9. Rs. Ps.

Deduct un-delivered pay refunded, Detailed below. Rs. ______Ps. _____ Recoveries Rs. __________________ Net sum required for payment Rs. _________ (Continued) Note: Arrears pay should be drawn on separate bill and reference given to the bill from which the charge was omitted. 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 have been refunded by deduction from this bill), have been disbursed to the proper persons, and that their receipts have been taken in acquittance rolls filled in my office with receipt stamps duly cancelled for every payment in excess of Rs.20/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

2.

Punjab Local Governments (Accounts) Rules, 2001 permanent have been recorded in the service books of the persons concerned over my initials. 3. 4.

81

That all persons for whom pay has been drawn in this bill, have actually served during the month and entries in establishment check register have duly been made. It is also certified that claim entered in this bill have been internally audited to my satisfaction and cannot be avoided.

Dated: ____________ Sanction Rs._____________ as claimed in the Bill for Disbursement is accorded. Signature of Drawing & Disbursing Officer Sanctioning Authority Dated: ______________

ACCOUNTS DEPARTMENT Receipt/Token No. __________________ Date: ___________________ Examined and entered by _________________ for Rs._____________________

Accountant

Accountant

82

Compendium of Rules Framed under PLGO-2001 Internal audited and passed for Rs. _____________________________ (in words) for payment. Paid vide Cheque Cheque Writer _________ Accounts Officer

Signature of Accounts Officer ----------

FORM A-VI See rule 6(1)(f) and rule 24 PAY BILL

LOCAL GOVERNMENT ______________ Head of Account: _________ Sub-head ________ Item ________ Vr. No. ________ Budget Allocation _______________ Already paid ____________ Amount of this Bill ____________ For Month of __________ Name of the Section and of incumbent 1. Rs. Ps. Name of Post 2. Rs. Ps Pay (personal pay or special Pay) 3. Rs. Ps. Allowances 4. Rs. Ps. 5. Rs. Ps. Total

Punjab Local Governments (Accounts) Rules, 2001

83

(Table Continued) Deductions 6. Rs. Ps. Net Amount Payable 7. Rs. Ps Total of each Section 8. Rs. Ps. Remarks 9. Rs. Ps.

Deduct un-delivered pay refunded, Detailed below. Rs. ______Ps. _____ and Recoveries Rs. __________________ Net sum required for payment Rs. _________ (Continued) Note: Arrears pay should be drawn on separate bill and reference given to the bill from which the charge was omitted. 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 have been refunded by deduction from this bill), have been disbursed to the proper persons, and that their receipts have been taken in acquittance rolls filled in my office with receipt stamps duly cancelled for every payment in excess of Rs.20/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 have been recorded in the service books of the persons concerned over my initials.

2.

84 3. 4.

Compendium of Rules Framed under PLGO-2001 That all persons for whom pay has been drawn in this bill, have actually served during the month and entries in establishment check register have duly been made. It is also certified that claim entered in this bill have been internally audited to my satisfaction and cannot be avoided.

Dated: ____________ Sanction Rs._____________ as claimed in the Bill for Disbursement. Sanctioning Authority Dated: ______________ (Signature) Sanctioning Authority Dated: ______________ ----------

FORM A-VI See rule 6(1)(f) and rule 24 PAY BILL

LOCAL GOVERNMENT ______________ Head of Account: _________ Sub-head ________ Item ________ Vr. No. ________ Budget Allocation _______________ Already paid ____________ Amount of this Bill ____________ For Month of __________ Name of the Section and of incumbent 1. Rs. Ps. Name of Post 2. Rs. Ps Pay (personal pay or special Pay) 3. Rs. Ps. Allowances 4. Rs. Ps. 5. Rs. Ps. Total

Punjab Local Governments (Accounts) Rules, 2001

85 (Table Continued)

Deductions 6. Rs. Ps.

Net Amount Payable 7. Rs. Ps

Total of each Section 8. Rs. Ps.

Remarks 9. Rs. Ps.

Deduct un-delivered pay refunded, Detailed below. Rs. ______Ps. _____ and Recoveries Rs. __________________ Net sum required for payment Rs. _________ (Continued) Note: Arrears pay should be drawn on separate bill and reference given to the bill from which the charge was omitted. 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 have been refunded by deduction from this bill), have been disbursed to the proper persons, and that their receipts have been taken in acquittance rolls filled in my office with receipt stamps duly cancelled for every payment in excess of Rs.20/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 have been recorded in the service books of the persons concerned over my initials. That all persons for whom pay has been drawn in this bill, have actually served during the month and entries in

2.

3.

86 establishment check register have duly been made. 4.

Compendium of Rules Framed under PLGO-2001 It is also certified that claim entered in this bill have been internally audited to my satisfaction and cannot be avoided.

Dated: ____________ Sanction Rs._____________ as claimed in the Bill for Disbursement. Signature of Drawing & Disbursing Officer Dated: ______________ Sanctioning Authority Dated: ______________ ----------

FORM A-VII See rule 6(1)(g) and rule 25 CONTINGENT BILL

LOCAL GOVERNMENT ____________ Head _______ Sub-head _______ Allocation Rs.________ Already spent Rs.________ Detailed bill of Contingent Charges of the Month of ____________ year _____________ Head of Charges Sr. No. of Sub-Vouchers Local Government Description and Authority of charges Amount No. of Vouchers

Total Rs. (in words) _____________ Certified that the expenditure charged in this bill could not with due regard to the interests of the Local Government be

Punjab Local Governments (Accounts) Rules, 2001 avoided. And sanction of payment of Rs. ____________ is hereby granted after internal check. Signature of Sanctioning Authority Department Token No. _________ Dated ___________ Accountant Finally audited and passed for payment of Rs. _____________ (in words) Accounts Officer Vide Cheque No. ____________ dated _______________ Accounts Officer Signature of Drawing & Disbursing Officer Authorized in this behalf: ______________ Dated: _____________________________

87

FORM A-VII See rule 4 (g) CONTINGENT BILL

LOCAL GOVERNMENT ____________ Head _______ Sub-head _______ Allocation Rs.________ Already spent Rs.________ Detailed bill of Contingent Charges of the Month of ____________ year _____________ Head of Charges Local Government Voucher Sr. No. of Sub-Vouchers Description and Authority of charges Amount No. of Vouchers

Total Rs. (in words) _____________

88

Compendium of Rules Framed under PLGO-2001

Certified that the expenditure charged in this bill could not with due regard to the interests of the Local Government be avoided. And sanction of payment of Rs. ____________ is hereby granted after internal check. Signature of Sanctioning Authority Department Token No. _________ Dated ___________ Accountant Finally audited and passed for payment of Rs. _____________ (in words) Accounts Officer Vide Cheque No. ____________ dated _______________ Accounts Officer Signature of Drawing & Disbursing Officer Authorized in this behalf: ______________ Dated: _____________________________

FORM A-IX See rule 6(1)(i) and rule 27 GRANTS BILL

LOCAL GOVERNMENT ____________ Head _______ Sub-head _______ Allocation Rs.________ Already spent Rs.________ Detail bill of Contingent Charges of the Month of ____________ year _____________ Head of Charges Sr. No. of Sub-Vouchers Local Government Description and Authority of charges Amount No. of Vouchers

Total Rs. (in words) _____________ Certified that the expenditure charged in this bill could not with due regard to the interests of the Local Government be avoided. And sanction of payment of Rs. ____________ is hereby granted after internal check.

Punjab Local Governments (Accounts) Rules, 2001 Signature of Sanctioning Authority Department Token No. _________ Dated ___________ Accountant Finally audited and passed for payment of Rs. _____________ (in words) Accounts Officer Vide Cheque No. ____________ dated _______________ Accounts Officer Signature of Drawing & Disbursing Officer Authorized in this behalf: ______________ Dated: _____________________________

89

FORM A-X See rule 6(1)(i) and rule 41 ESTABLISHMENT CHECK REGISTER
LOCAL GOVERNMENT ____________ Department ____________ Sub-head _______ Name of DDO.___________________ Name and Designation Reference to Sanctioning Order of the post Description of appointment No. of appointments 1st July (Rs.) Pay on 1st Dec. (Rs.) Any other change in pay with date

90

Compendium of Rules Framed under PLGO-2001

(Continued) Initial of DDO Jul. (Rs.) ` Aug. (Rs.) Sep. (Rs.) Oct. (Rs.) Nov. (Rs.) Dec. (Rs.) Jan. (Rs.) Feb (Rs.) March Apr. (Rs.) (Rs.) May (Rs.) Jun. (Rs.)

----------

FORM A-X See rule 4(j)(k) and rule 42 ESTABLISHMENT CHECK REGISTER
LOCAL GOVERNMENT ____________ Department ____________ Sub-head _______ Name of DDO.___________________ Reference to Sanctioning Order Description of appointment No. of appointments 1st July (Rs.) Pay on

1st Dec. (Rs.)

Any other change in pay with date

Punjab Local Governments (Accounts) Rules, 2001

91

(Continued) Initial of DDO Jul. (Rs.) ` Aug. (Rs.) Sep. (Rs.) Oct. (Rs.) Nov. (Rs.) Dec. (Rs.) Jan. (Rs.) Feb (Rs.) March Apr. (Rs.) (Rs.) May (Rs.) Jun. (Rs.)

----------

FORM A-XI-I See rule 6(1)(k) and rule 36 REGISTER OF CHEQUES

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

Name of Accounts Officer ----------

92

Compendium of Rules Framed under PLGO-2001

FORM A-XI-II See rule 6(1)(k) and rule 36 REGISTER OF CHEQUES BOOKS
Date Name of Bank 2. No. of Cheques Book 3. Total Cheques 4. To Who Issued 5. Signature Date of return of used book 7. Who return 8. Signature Remarks

1.

6.

9.

10.

Name of Accounts Officer ----------

FORM A-XII See rule 6(1)(k) and rule 12 REGISTER OF RECEIPTS Name of Contractor
Date of issue 1. Books No. 2. No. of Receipt 3. To whom issue 4. Signature Date of return 6. No. of receipts 7. Who return 8. Signature Remarks

5.

9.

10.

Punjab Local Governments (Accounts) Rules, 2001

93

Name of Accounts Officer ----------

FORM A-XIII Part-I See rule 14 DEMAND AND COLLECTION REGISTER

Sr. # No. of Assessment or Tax Register Name and Address of Assesses Date on which installment is due or year to which arrears relate 4. Demand July

1.

2.

3.

Amount of each installme nt or arrears of each year 5.

Total demand of current year and total arrears of previous years 6.

Receipt No.

Date

Amount

7.

8.

9.

Add eleven column for the remaining months 10.

94

Compendium of Rules Framed under PLGO-2001

(Table continued) Total Collection Remission No. date and authority for each 44. Amount 45. 46. 47. 48. Balance due after transaction Initial of official maintaining the register Remarks

11 to 43

Note: Similar column should be added for each monthly/quarter in case of monthly quarterly assessment. Total: _____________ ----------

FORM A-XIII Part-II See rule 6(1)(m) and rule 14 TAX PAYERS ACCOUNT DEMAND AND COLLECTION REGISTER FOR MISC. ITEMS
Sr. # Name & Particulars of persons against whom demand is raised Account of demand Recoveries and Adjustment Date & Month 1. 2. 3. 4. Receipt No. or Challan No. 5. Amount 6.

Punjab Local Governments (Accounts) Rules, 2001 Remission 7. Total (Column No. 6 and 7) 8. Balance 9. Remarks & Signature 10

95 (Table Continued)

----------

FORM A-XIV See rule 6(1)(n and rule 10(5)) CHALLAN NO. CHALLAN OFCASH PAID INTO THE _________________ (Name of the Bank/Treasury/Post Officer)
Name of Collecting/ Asstt: Collecting Officer Receipt No.(s) Particulars of remittance Head of Account Amount

96

Compendium of Rules Framed under PLGO-2001 Total

Signature of Collecting/Asstt: Collecting Officer Date ______________ Rs. ________ (in words) Received payment Treasury Officer _______________ Agent/Manager ________________ ----------

FORM A-XV See rule 6(1)(o) and rule 28 TRAVELLEING ALLOWANCE BILL
Headquarters ____________ Particulars of Journey & Halts, ____________ Name ______________ Designation ________ Head Vr. No. _________ Of Account _____________ Allocation Rs. ______________ Utilized Rs. ____________ Pay Rs. _________ Departure Station Date 1. 2. Arrival Date 5. Railway Journey Class No. of Arrival fares 7. 8. 9. Road Journey Distance Rate Amount 10. 11. 12.

Hour 3.

Station 4.

Hour 6.

(Table Continued)

Punjab Local Governments (Accounts) Rules, 2001 Daily Allowance 13. 14. 15. Total of Each line 16. Purpose of Journey 17. Remarks 18.

97

CERTIFICATE
1. 2. 3. Certified that I was not provided with means of transport at the expense of the State or Local Government. Certified that I actually traveled in the class of Railway for which rail fare has been claimed. Certified that I was actually and not merely constructively in camp for the days for which Daily Allowance has been claimed. Signature of Drawing & Disbursing Officer (Continued) Signature of Claimant Name & Designation, 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 THE ACCOUNTS OFFICER Paid vide cheque No. __________ Dated _________

98 ----------

Compendium of Rules Framed under PLGO-2001

FORM A-XV See rule 4(1) P and rule 28 TRAVELLEING ALLOWANCE BILL
Headquarters ____________ Particulars of Journey & Halts, ____________ Name ______________ Designation ________ Head Vr. No. _________ Of Account _____________ Allocation Rs. ______________ Utilized Rs. ____________ Pay Rs. _________ Departure Station Date 1. 2. Arrival Date 5. Railway Journeys Class No. of Arrival fares 7. 8. 9. Road Journey Distance Rate Amount 10. 11. 12.

Hour 3.

Station 4.

Hour 6.

(Table Continued) Daily Allowance Total of Each line Purpose of Journey Remarks

Punjab Local Governments (Accounts) Rules, 2001 13. 14. 15. 16. 17. 18.

99

CERTIFICATE
1. 2. 3. Certified that I was not provided with means of transport at the expense of the State or Local Government. Certified that I actually traveled in the class of Railway for which rail fare has been claimed. Certified that I was actually and not merely constructively in camp for the days for which Daily Allowance has been claimed. Signature of Drawing & Disbursing Officer (Continued) Signature of Claimant Name & Designation, 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 THE ACCOUNTS OFFICER Paid vide cheque No. __________ Dated _________

100 ----------

Compendium of Rules Framed under PLGO-2001

FORM A-XVI See rule 6(1)(p) and rule 43 ACQUITTANCE ROLL

Sub-head ________________ item ______________ Name of person and Designation: ______________________________________ Pay: _____________________________ Signatures _______________________________ Amount refunded: ____________________________________________ Name of DDO ----------

Punjab Local Governments (Accounts) Rules, 2001

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FORM A-XVII See rule 6(1)(Q) and rule 51(2)(b) STATEMENT OF INCOME AND EXPENDITURE FOR THE PERIOD _________________
Name of Income Head Sub-head Item 1. 2. 3. 4. So on Total of Each Head Grand Total Income during Month Previous Income Total Income Budget Allocation Remarks

102 Name of Expenditure Head Sub-head Item 1. 2. 3. 4. So on Total of Each Head Grand Total ---------Expenditure during Month Previous Expenditure

Compendium of Rules Framed under PLGO-2001 Total Expenditure Budget Allocation Remarks

FORM A-XVIII See rule 6(1)(r) and rule 51(2)(b) STATEMENT OF ASSETS AND LIABILITIES FOR THE PERIOD _________________
Name of Department Head Sub-head Items of Assets Previous Balance Assets Acquired or departed in the period Total Rs. Previous Balance Liabilities Incurred Or discharged Remarks Total Balance Remarks

Punjab Local Governments (Accounts) Rules, 2001

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Total of Each Item __________________ Grand Total: _______________________ ----------