National Commission For Minorities (Annual Statement Of Accounts, Audit The Annual Report) Rules, 1995

The National Commission For Minorities (Annual Statement Of Accounts, Audit The Annual Report) Rules, 1995

Published vide Notification Gazette of India, G.S.R. 641(E) dated 18th September, 1995

1922

G.S.R. 641(E) dated 18th September, 1995. - In exercise of the power conferred by Section 15 read with sub-section (1) of Section 11 and Section 12 of the National Commission for Minorities Act, 1992 (19 of 1992), the Central Government hereby makes the following rules, namely,--

1. Short title and commencement.- (1) These rules may be called the National Commission for Minorities (Annual Statement of Accounts, Audit the Annual Report) Rules, 1995.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions.- In these rules, unless the context otherwise requires,

(a) "Act" means the National Commission for Minorities Act, 1992 (19 of 1992);

(b) Audit Officer" means the Comptroller and Auditor General of India or any person appointed by him in connection with the audit of the accounts of the Commission;

(c) "Commission" means the National Commission for Minorities constituted under Section 3 of the Act;

(d) "Financial Year" means the year beginning on the 1st of April and ending on 31st of March following;

(e) "Form" means Form annexed to these rules.

3. Accounts of the Commission.- (1) The Annual statements of Accounts of the Commission for every financial year shall be prepared by the Secretary or such Officer of the Commission as may be authorised by the Secretary in this behalf.

(2) The Annual Statements of accounts duly approved by the Commission shall be submitted by the Secretary of the Central Government by such date as may be specified by the Central Government.

(3) The Commission shall forward to the Central Government quarterly review of the progress of the expenditure incurred and the expenditure likely to be incurred during the remaining part of the financial year as and when called for by the Central Government.

(4) The Commission shall also furnish annualy the Utilisation on Certificate certifying that the grant has been utilised as permits terms and conditions.

(5) The Secretary shall supervise the maintenance of the accounts of the Commission, the compilation of the financial statements and returns and shall ensure that all accounts, books, connected vouchers and other documents and papers of the Commission required by the Audit Officer for the purpose of auditing the accounts of the Commission are placed at the disposal of that officer.

(6) The accounts of the Commission including initial accounts with effect from the date of its Constitution shall be maintained in Form 'A'.

(7) The annual statement of accounts referred to in sub-section (1) of Section 11 of the Act shall be signed and authenticated by the Secretary.

(8) The annual statement of accounts shall be submitted to the Audit Officer on or before 30th June, following the year to which the accounts relate and the Audit Officer shall audit the accounts of the Commission and report thereon.

(9) On receipt of Audit Report, the Commission shall within three months remedy any defect of irregularity pointed out therein and report to the Central Government and to the Audit Officer about the action taken by it thereon.

4. Annual Report of the Commission.- (1) The Secretary or any other officer of the Commission duly authorised by the Secretary in this behalf, shall prepare in Form B the Annual Report referred to in Section 12 of the Act on or before the 31st Day of July following the financial year to which the Report relates.

(2) The Annual Report referred to in sub-rule (1) after approval by the Commission shall be signed and authenticated by the Secretary.

(3) Copies of the authenticated report shall be submitted by the Secretary to the Central Government by the end of August, following the year to which the annual report relates to enable the Central Government to take action as required under Section 13 of the Act.

Form A

Accounts Of The Commission

(See rules 3, 6)

Receipts and Payment Account of the National Commission for Minorities for the year ending 31st March .........................

Receipts	Plan	Non-Plan	Total Amount	Payment	Plan	Non-Plan	Total Amount
1	2	3	4	5	6	7	8
(1)Opening balance				Recurring Expenditure
(i) Cash in hand				1. (a) Establishments charges
(ii) Cash in Bank				1. Salaries Chairperson and Members of the Commission)
(2) Grants-in-aid from the Ministry of Welfare				2. Salaries (Officers and Establishments)
Recurring				3. Payments for Professional and Special Services
Non-recurring				3. Payment for Professional and Special Services
(3) Revenue Received by the Commission				4. Travel Expenses
Plan-Recurring
(a) Investments
1. Face value of investments encashed.
2. Interest on Investments
3. Interest on Bank Account and short-term Deposits
(b) Revenue Receipts				(b) Other Establishment charges
1. Miscellaneous Receipts				(1) Office Expenses
2. Fees if any charged by the Commission				(2) Rent, Rate and Taxes
3. Sale of Publications				(3) Publications
4. Interest receipts for Advances to Staff				(4) Advertisement and Publicity
(c) Loan/Deposit Receipts Recoveries of Advances to Staff				(5) Hospitality Expenses
(i) House Building Advance Motor-Car Advance Scooter/M. Cycle Advance Other Advances				(6) Repairs and Maintenance
(ii) Recoveries of Contingent Advance				(7) Furniture and Fixtures
Advances to CPWD				(8) Machinery and equipment
Advances to DGS&D				(9) Motor Vehicles
Advances to Suppliers Other Advances				(10) Maintenance of Vehicles
				(11) Petrol, oil and Lubricants
				(12) Conferences and Seminar
				(13) Telephone Charges
(iii) Other Deposits				(14) Other Charges
Security Deposit				(15) Legal Charges
Earnest Money Deposit				(16) Audit tees
(iv) Remittances				(17) Wages
GPF/CPF etc.recoveries from deputationists				(c)Other Contributions
Licence Fee				1. Pension and Gratuities (including commutation of LSPC
Income Tax				2. Deposit Linked Insurance
Central Govt. Employee				(d) Grants-in-aid to other organisation
Central Govt. Health Scheme				1. Special studies
Group Insurance				2. Promotional and Educational Research
Scheme/C.G.I.S.				(e) Investments
Non-recurring				(f) Contingency Advances
				1. Advance to CPW D
				2. Advance to DGS & D
				3. Advance to Suppliers
				4. Other Advances.
				(g) Advance to Staff
				1. House Building Advance
				2. Motor Car Advance
				3. Scooter/M.Cycle Advance
				4. Other Advances
				(h) Other Adjustments
				(Remittances)
				1. GPF/CPF etc. recoveries from deputationists
				2. Licence Fees
				3. Income Tax
				4. Central Govt.Health Scheme
				5. Postal Life Insurance
				6. CGEGIS/CGEIS
				(ii) Non-recurring
				(a) Other Establishment charges
				1. Land
				2. Buildings
				3. Furniture and Fixture
				4. Machinery and Equipment
				5. Motor-Vehicles
				6. Publications
				(b) Deposits
				1. Security Deposit
				2. Earnest Money Deposit
				(c) Closing Balance
				Cash in hand
				Cash in Bank
National Commission for Minorities-Income and Expenditure Account for the year ended 31st March .....................................

 

Expenditure	Plan	Non-Plan	Total Amount	Payment	Plan	Non-Plan	Total Amount
1	2	3	4	5	6	7	8
1. Recurring				A. By grants-in-aid from the Ministry of Welfare
(a) Establishment Charges
Salaries (Chairperson and Members of the Commission)				Less-Amount of grants-in aid capitalised.
2. Salaries (Officers and Establishment)				B.Receipt on account of interest
3. Professional and special Services				(i) Interest on Investment
				(ii) Interest on Bank Account and Short term Deposits
4. Travel Expenses				C. Other Receipts
(b) Other Establishment charges				(i) Miscellaneous Receipts
1. Office Expenses				(ii) Fees, if any, charged by the Commission
2. Rent, Rates and Tax				(iii) Sales of Publications
3. Advertisement and Publicity				(iv) Interest on Advances to Staff
4. Hospitality Expenses
5. Repair and Maintenance
6. Repairs of Furniture and Fixture
7. Repair of Machinery and Equipment
8. Maintenance of Vehicles
9. Petrol, Oil and Lubricants
10. Conference and Seminar
11. Telephone Charges
12. Other Charges
13. Legal Charges
14. Audit Fees
15. Wages
(c) Provident Fund and other contributions
1. Pension and Gratuties (including commutation of Pension and SLPC).
2. Contributions to contributory Provident Fund
3. Deposit Linked Insurance Scheme.
4. Interest on Contributory Provident Fund.
5. Interest on General Provident Fund.
6. Group Insurance Scheme
(a) Insured Amount
(b) Saving Amount
(c) Assistance to other Organisations
1. Special Studies
2. Excess of income over expenditure
				Excess of Expenditure over Income
TOTAL

National Commission For Minorities

Receipts and Payment Account/GPF and Group Insurance Scheme etc. for the period ended 31st March, 20 ..................

Receipts	Amount	Payment	Amount
1	2	3	4
A. General Provident Fund		A. General Provident Fund
(a) Opening Balance		(a) Advance/Drawing/Final Payment
(b) Contribution		(b) Investment of Balance
(c) Recovery of Advance		(c) Closing Balance-Cash at Bank
(d) Interest
B. Contributory Provident Fund		B. Contributory Provident Fund
(a) Opening Balance		(a) Advance/Drawing/Final Payment
(b) Contribution		(b) Investment of Balance
(c) Recovery of Advance		(c) Closing Balance-Cash Bank
(d) Contribution of the National Commission for Minorities		C. Group Insurance Scheme
C. Group Insurance Scheme		(a) Payment for Insurance
(a) Opening Balance		(b) Payment of saving Amount
(b) Insured Amount		(c) Investments
(c) Saving Amount		(d) Closing Balance-Cash at Bank.

National Commission For Minorities

Balance Sheet as on 31st March

Liabilities		Amount	Assets		Amount
Capital Assets Fund	Schedule 1	…..	Fixed Assets	Schedule A	....
Excess of Income over Expenditure	Schedule 2	…..	Investments	Schedule B	.....
Remittances	Schedule 3	.....	Contingent Advances	Schedule C	........
Provident Funds etc.	Schedule 4	.....	Others Loans and Advances	Schedule C	......
Sundry creditors	Schedule 5	.....	Security Deposit	Schedule D	.....
Current Liabilities & Provisions	…....	.....	Provident Fund etc.	Schedule E	.....
			Sundry Debtors	Schedule F	….
			Closing Balance
			Cash in Hand
			Cash at Bank
Total

National Commission For Minorities

Schedule 1-Capital Assets Fund

S.No.	Description	Opening Balance	Additions Written off	Amount	Closing Balance
1	Land
2	Buildings
3	Furniture & Fixtures
4	Machinery & Equipment
5	Vehicles
6	Publications
7	Gifted/ Donated Assets
8	Others
	TOTAL
	Date		SECRETARY

National Commission For Minorities

Schedule 2-Excess Of Income Over Expenditure

S.No.	Description	Amount
1	Balance as per last Balance Sheet
2	Excess of Income over Expenditure
3	Others
	TOTAL
	Date	SECRETARY

National Commission For Minorities

Schedule 3-Remittances

S.No.	Description	Opening Balance	Additions	Amounts Remitted	Closing Balance
1	General Provident Fund etc. recovery from staff on deputation
2	Licence Fee
3	Income Fee
4	Central Govt. Health Scheme
5	Postal Life Insurance
6	Central Govt. Employees Group Insurance Scheme
7	Others
	TOTAL

Secretary

National commission For Minorities

Schedule 4-Provident Funds Etc.

S.N.	Description	Amount
A. Contributory Provident Fund
1. Opening Balance
2. Subscription
3. Recovery of Advance
4. Commission's Contribution
5. Interest
Less : Advance/Final Payments/Investments
Sub Total :
B. General Provident Fund
1. Opening Balance
2. Subscription
3. Recovery of Advance
4. Interest
Less : Advance/Final Payment/Investments
Sub Total :
C Group Insurance Scheme
(a) Saving Fund
1. Opening Balance
2. Subscription
3. Interest
Less : Payments/ Investments
Sub Total :
(b) Insurance Fund
1. Opening Balance
2. Subscription
3. Interest
Less : Payments/ Investments
Less : Payments/ Investments
Sub Total :
Grand Total

Secretary

National Commission For Minorities

Schedule 5 -Sundry Creditors/other Liabilities

Sl. No.	Description Opening Balance	Additions Repayments	Total Amount
1. Security Deposit
2. Earnest Money Deposit
3. Sundry Creditors
4. Other Liabilities
Total
Date		Secretary

National Commission For Minorities

Schedule A-Fixed Assets

Sl. No.	Description	Opening	Additions	Amount written off	Closing Balance
1. Land
2. Building
3. Furniture & Fixture
4. Machinery & Equipment
5. Vehicles
6. Publications
7. Gifted/Denoted Assets
8. Others
Total
Date			SECRETARY

National Commission For Minorities

Schedule B-Investments

Sl. No.	Details	Amount
Fixed Deposits with
(a) Opening Balance
(b) Investments made
(c) Investments Encashed
(d) Closing Balance
Date		SECRETARY

National Commission For Minorities

Schedule C-Contingent And Other Loans And Advances

SI. No.	Description	Opening Balance	Additions Recoveries	Balance Amount
A. Contingent Advance
(a) Advances to CPWD
(b) Advances to DGS & D
(c) Advances to Suppliers
B. Advances to Employees
(a) House Building Advances
(b) Motor Car Advance
(c) Scooter/Motor Cycle Advance
(d) Other Advances
C. Other Advances
TOTAL
Date			SECRETARY

National Commission For Minorities

Schedule -D-Security/earnest Money Deposit

Sl.No.	Description	Opening Balance	Additions	Repaid Closing Balance
1	Security Deposit
2	Earnest Money Deposit
	TOTAL:
	Date		Secretary

National Commission For Minorities

Schedule E-Provident Fund Etc.

Sl.No.	Description	Amount
A. Contributory Provident Fund
Opening Balance
Add : Investment made during the year
Less : Investment encashed
Amount of Balance in cash
General Provident Fund
Opening Balance
Add : Investment made during the year
Less: Investment encashed
C. Group Insurance Scheme
(i) Saving Fund
Opening Balance
Add : Investments made during the year
Less: Investment encashed
Amount of Balance in cash
(ii) Insurance Fund
Opening Balance
Add: Investments made during the year
Less : Investments encashed
ilnmount of Balance in cash
TOTAL
Date		SECRETARY

National Commission For Minorities

Schedule F-Sundry Debtors

Sl.No.	Description	Opening Balance	Additions	Adjustments	Closing Balance
A.
B.
C.
D.
TOTAL
					SECRETARY

Form-B

Annual Report

[See Rule 4(1)]

Annual Report for the Financial year April 20................. 20......................

1. Introductory
2. Constitution of Commission including changes therein.
3. Meetings of the Commission
4. Highlights of the year
5. Tours and visits
6. An evaluation of the Progress of development of Minorities under the Union and States.
7. A report on the Monitoring of the working of the safeguards provided in the constitution and laws enacted by Parliament and the State Legislatures.
8. Recommendations for the effective implementation of safeguards for the protection of minorities by the Central Government and the State Governments.
9. A report on the specific complaints regarding deprivation of rights and safeguards of the minorities and action thereon.
10. A report on the Studies undertaken into problems arising out of any discrimination against minorities and the measures for their removal.
11. A report on the Studies, research and analysis conducted by the Commission on the issues relating to socio-economic and educational development of minorities.
12. Measures in respect of any minority to be undertaken by the Central Government or the State Governments.
13. Matters referred to the Commission by the Central Government.
14. Administrative set up of the Commission including finances and accounts and implementation of official language.
15. Conclusion and recommendations.

Date.....................................

Secretary