Rajasthan Housing Board (Preparation, Maintenance and Publication of Accounts) Rules, 1971
Published Vide Notification No. G.S.R 47/F. 14(13) TP/1/71. dated 8-5-72. published in Rajasthan Gazette, Part 4-C, Sub-part 1, Ordinary, dated 27-7-1972
RJ953
In pursuance of Section 52(1) of the Rajasthan Housing Board Act, 1970, the Governor is pleased to order the publication of the following Rajasthan Housing Board (Preparation, Maintenance and Publication of Accounts) Rules, 1971 made in accordance with rule 52(2)(g) of the said Act.
- Short title and commencement.- (1) These rules may be called the Rajasthan Housing Board (Preparation, Maintenance and Publication of Accounts) Rules, 1971.
(2) They shall come into force with effect from 1st September, 1971.
- Definition.- In these rules, unless there is anything repugnant in the subject or context:
(1) "Act" means the Rajasthan Housing Board Act, 1970:
(2) "Board" means the Rajasthan Housing Board established under Section 4 of the Act.
- The accounts of the Board shall be maintained in accordance with the principles of double entry system. The ledger, journal and the cash book shall accordingly be the principal books of accounts.
- The receipts and expenditure transactions of the Board shall be classified under the various heads of accounts given in the form of budget prescribed under Section 52 of the Act.
- In addition to the principal books of accounts mentioned in rule 3 above, subsidiary registers and records shall be maintained to keep an account of all assets, stores, investments, advances, deposits etc. and also to watch the clearance of suspense transactions. These records shall be maintained in such forms as may be prescribed by the Chief Accounts Officer of the Board from time to time.
- For maintenance of accounts in respect of land, buildings and works in progress, the forms and registers as prescribed under the Rajasthan Public Works Financial and Accounts Rules shall, as far as practicable be adopted.
- The annual statement of accounts to be submitted by the Board to the Government under Section 45 of the Act, shall be in the form as laid down in the schedule appended hereto.
- The Board shall get its financial statement of accounts published and make available copies of the said accounts for sale at such rates as it may fix from time to time.
Rajasthan Housing Board
Balance sheet as on 31st March 19...
| Comparative figures of the last year 19 …. 19 …. | Liabilities | Amount (Rs.) | Comparative figures of the last year 19 …. 19 …. | Assets | Amount (Rs.) | |||
| 1 | 2 | 3 | 4 | 5 | 6 | |||
| Capital-As per Statement No. II Sundry Creditors | Properties-Amount expended as per Statement No. II | |||||||
| Tools and plants | -do- | |||||||
| Furniture and Fixtures | -do- | |||||||
| Suspense | -do- | |||||||
| Deposits.... As per statement No. III | Misc. Expenditure | -do- | ||||||
| Employees Provident Fund | -do- | Capitalised | -do- | |||||
| Ancillary Services Scheme Fund | -do- | Other items (to be specified) | -do- | |||||
| Debenture Redemption Fund | -do- | Advances as per Statement | ||||||
| Other items (to be specified) | Sundry debtors | |||||||
| Net Revenue Surplus | Investment | -do- | ||||||
| Cash in Bank | ||||||||
| Cash in hand | ||||||||
| Net Revenue Deficit | ||||||||
| Total | Total | |||||||
| Chief Accounts Officer, Rajasthan Housing Board Jaipur | Housing Commissioner Rajasthan Housing Board Jaipur | Chairman Rajasthan Housing Board Jaipur | ||||||
Rajasthan Housing Board
Revenue Account for the year 19.... 19....
| Comparative figures of the last year 19... 19... | To | Amount | Amount | Comparative figures of the last year 19... 19... | By | Amount | Amount | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | |
| Pay and Allowances | Grants | |||||||
| Stationery and Printing | Fees, Fines and Forfeitures. | |||||||
| Postage, Telephones & Telegrams. | Sale of Plans, tenders etc. | |||||||
| Books and Periodicals | Leave salary and P.F. Contribution | |||||||
| Advertisement and publicity | Recoveries of Expenditure | |||||||
| Rent, light and water charges. | Sale of application forms | |||||||
| (i) Office. | Interest | |||||||
| (ii) Chairman’s Residence | Less amount transferred to | |||||||
| Maintenance and running of vehicles | Net Revenue account. | |||||||
| Conveyance and Travelling Allowances. | Other receipts | |||||||
| Liveries | Revenue Deficit. | |||||||
| Fees to auditors | ||||||||
| Repairs and Maintenance of furniture and other appliances | ||||||||
| Interest | ||||||||
| Less | ||||||||
| (i) Amount capitalised | ||||||||
| (ii) Amount transferred to Net Revenue Account | ||||||||
| Other Items | ||||||||
| Expenditure on issue of debentures | ||||||||
| Investigation and Research | ||||||||
| Misc. grants and contributions | ||||||||
| Losses written off | ||||||||
| Suspense | ||||||||
| Depreciation on furniture office equipment and vehicles | ||||||||
| Maintenance, repairs and depreciation of tools and plants | ||||||||
| Less- Expenditure on tools and plant charged to works | ||||||||
| Less- Administrative expenditure capitalised Revenue Surplus | ||||||||
| Total | Total | |||||||
| Chief Accounts Officer, Rajasthan Housing Board Jaipur | Housing Commissioner, Rajasthan Housing Board Jaipur | Chairman, Rajasthan Housing Board Jaipur | ||||||
Rajasthan Housing Board
Net Revenue Account for the year 19 .... 19 ....
| Comparative figures of the last year 19 …. 19 …. | To | Amount (Rs.) | Comparative figures of the last year 19 …. 19 …. | By | Amount (Rs.) |
| 1 | 2 | 3 | 4 | 5 | 6 |
| Balance brought forward from Revenue Account | Balance brought forward from Revenue Account | ||||
| Interest paid on balance of Capital remaining unutilised (Transferred from revenue Account) | Interest on short term deposits and Investment (Transferred from revenue Account) | ||||
| Other items to be specified | Other items to be specified | ||||
| Net Revenue Surplus transferred to Balance Sheet | Net Revenue deficit transferred to Balance Sheet | ||||
| Total | Total | ||||
| Chief Accounts Officer, Rajasthan Housing Board Jaipur | Housing Commissioner Rajasthan Housing Board Jaipur | Chairman Rajasthan Housing Board Jaipur | |||
Rajasthan Housing Board
Statement No. I
Statement of loan Capital
| Description of loan | Balance of loan at the end of the last year | Amount borrowed during the year | Rate of Interest | Amount repaid during the year | Balance of loan as on 31stMarch |
| 1 | 2 | 3 | 4 | 5 | 6 |
| Total | |||||
Rajasthan Housing Board
Statement No. II
Capital Account for the year 19 .... to 19 ...
Credit
| Particulars | Balance at the end of the last year | Amount received during the year | Amount repaid during the year | Net balance as on 31st March | |
| 1 | 2 | 3 | 4 | 5 | |
| 1. | Loans | ||||
| 2. | Grants | ||||
| 3. | Sale Proceeds | ||||
| 4. | Withdrawals from internal resources | ||||
| 5. | Other receipts on capital account to be specified (in detail) | ||||
| Less provision for repayment of capital | |||||
| Chief Accounts Officer, Rajasthan Housing Board Jaipur | Housing Commissioner Rajasthan Housing Board Jaipur | Chairman Rajasthan Housing Board Jaipur | |||
Rajasthan Housing Board
Statement No. II
Capital Account for the year 19 .... to 19 ....
Debit
| Particulars | Expenditure upto the end of the last year | Expenditure during the year | Sales or write off during the year | Net expenditure upto 31st March....... | |
| 1 | 2 | 3 | 4 | 5 | |
| 1. | Expenditure on capital works | ||||
| (i) Cost of land | |||||
| (ii) Cost of development | |||||
| (iii) Cost of construction | |||||
| (iv) Other direct charges | |||||
| (v) Indirect charges | |||||
| 2. | Tools and Plant | ||||
| 3. | Furniture, fixtures, office equipment and vehicles | ||||
| 4. | Suspense | ||||
| 5. | Miscellaneous Expenditure Capitalised | ||||
| Chief Accounts Officer, Rajasthan Housing Board Jaipur | Housing Commissioner Rajasthan Housing Board Jaipur | Chairman Rajasthan Housing Board Jaipur | |||
Rajasthan Housing Board
Statement No. III - Deposit & Advances
| Particulars | Balance at the end of the last year | Amount received/advanced during the year | Amount repaid/ adjusted/spent/ recouped during the year | Amount of interest accrued | Balance as on 31 March .... | |
| 1 | 2 | 3 | 4 | 5 | 6 | |
| 1. | Deposits of contractors. | |||||
| 2. | Registration deposits Specific Registration General Registration. | |||||
| 3. | Other deposits | |||||
| Hire Purchase Deposits | ||||||
| Misc. Deposits | ||||||
| 4. | Deposits for works | |||||
| 5. | Employees Provident Fund | |||||
| 6. | Ancillary services scheme fund. | |||||
| 7. | Debenture redemption Fund | |||||
| 8. | Advances: | |||||
| Interest bearing | ||||||
| Non-interest bearing | ||||||
| 9. | Investments | |||||
| Chief Accounts Officer, Rajasthan Housing Board Jaipur | Housing Commissioner Rajasthan Housing Board Jaipur | Chairman Rajasthan Housing Board Jaipur | ||||
Rajasthan Housing Board
Statement No. IV
Schedule of Works
| Name of work (Scheme) | Expenditure incurred upto 31st March (last year) | Expenditure incurred during the year | Expenditure upto 31st March .......... | Total expenditure upto 31st March ............ |
| 1 | 2 | 3 | 4 | 5 |
| Name of work | ||||
| Cost of land | ||||
| Cost of development | ||||
| Cost of construction | ||||
| Other direct charges | ||||
| Indirect charges | ||||
| Total |
Rajasthan Housing Board
Audit report on the accounts of the Rajasthan Housing Board for the year 19....