The M.P. Gram Panchayat (Annual Accounts and Administration Report) Rules, 1998
Published vide Notification No. F-1-A-98-22-P-2, M.P. Rajpatra (Asadharan), dated 11-1-1999 at page 44(7)
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In exercise of the powers conferred by sub-section (1) of Section 95 read with sub-section (3) of Section 73 of the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No. 1 of 1994), the State Government hereby, makes the following rules, the same having been previously published as required by sub-section (3) of Section 95 of the said Act, namely :-
- Short title.- These rules may be called the Madhya Pradesh Gram Panchayat (Annual Accounts and Administration Report) Rules, 1998.
- Definitions.- In these rules, unless the context otherwise requires :-
(a) "Act" means the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No. 1 of 1994);
(b) "Central Government" means the Government of Republic of India;
(c) "Financial Year" means the year beginning on 1st April and ending on 31st March following;
(d) "Form" means the form appended to these rules;
(e) "Section" means a section of the Act; and
(f) "State Government" means the Government of Madhya Pradesh.
- Annual Accounts and Administrative Report.- After the end of every financial year, the account and administrative report shall be prepared up to 30th April every year by the Secretary of Gram Panchayat or in his absence by the officer or servant of Gram Panchayat authorized by the Gram Panchayat in this behalf.
- Annual Account.- For the year ending on 31st March, a statement showing the receipts of Gram Panchayat, budget estimates and reasons for variation in Form-1 and a statement showing expenditure, budget estimates and reasons for variation in Form-2, shall be prepared. The following statements shall accompany with the annual accounts, namely :-
(1) Statement showing demand, collection, remission and balance of the revenue of Gram Panchayat for the financial year in Form-3.
(2) Statement of Grant-in-aid received and spent during the financial year in Form-4.
(3) Statement of amount received and spent during the financial year in the schemes sponsored by Central Government/State Government in Form-5.
(4) Statement of physical targets and achievements relating to schemes sponsored by the Central Government or State Government for the Financial year in Form-6.
(5) State of loans received from State Government, District Panchayat, Janpad Panchayat or other institution and payment made during the period of financial year in Form-7.
(6) Statement of floating assets and liabilities of Gram Panchayat during the period of Financial year in Form-8.
- Administrative Report.- The administrative report shall contain the following information's, namely :-
(1) Statement of vacancies of members of Gram Panchayat, in Form-9.
(2) Statement of meeting of Gram Sabha, Gram Panchayat and Standing Committees in Form-10.
(3) Statement showing the position of staff in Form-11.
(4) Statement showing targets achieved under the annual plan in Form-12.
(5) Statement showing peoples co-partnership in Form-13.
- Approval of Annual Accounts and Administration Report by the Gram Panchayat.- The annual accounts and administration report shall be placed before the Gram Panchayat for its approval upto 30th April every year by the Secretary of Gram Panchayat or in his absence by its any officer or servant authorised by the Gram Panchayat. After receiving the same, the Gram Panchayat shall approve it by the 31st May every year.
- Submission of Annual Accounts and Administration Report.- The annual account and administration report shall be placed before the Gram Sabha in the annual meeting and shall also be submitted to the prescribed authority and concerned Janpad Panchayat by the 1st day of June every year.
- Repeal.- All rules corresponding to these rules in force immediately before the commencement of these rules are hereby repealed in respect of matters covered by these rule :
Provided that any order made or action taken under the rules so repealed shall be deemed to have been made or taken under the corresponding provisions of these rules.
Form-1
(See Rule 4)
Statement showing receipts, budget estimates and reasons for variations of Gram Panchayat for the financial year ending on 31st March, 199.....
| Head of Receipt with Sub-Heads | Opening Balance | |||||
| Budget Estimate | Actual Receipts | Savings | Excess | Reasons for variations | Remarks | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Rs. P. | Rs. P. | Rs. P. | Rs. P. | |||
| 1. | ||||||
| 2. | ||||||
| 3. | ||||||
| 4. | ||||||
| 5. | ||||||
| Grand Total ...................... | ||||||
Note. - Only in cases where excess or savings is more than ten percent, reasons therefor be recorded.
Dated .................
........................
Signature of Secretary/ Authorized
Officer or Servant.
Form-2
(See Rule 4)
Statement showing the expenditure, budget estimates and reasons for variations of the .........Gram Panchayat for the financial year ending on 31st March, 199.....
| Head of Receipt with Sub-Heads | Budget Estimates | Actual Expenditure | Savings | Excess | Reasons for variations | Remarks |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Rs. P. | Rs. P. | Rs. P. | Rs. P. | |||
| 1. | ||||||
| 2. | ||||||
| 3. | ||||||
| 4. | ||||||
| 5. | ||||||
| Closing Balance | ||||||
| Grand Total .................. | Rs. P. |
Note. - Only in cases where excess or savings is more than ten percent, reasons therefor be recorded.
Date .....
................
Signature of Secretary/ Authorized
Officer or Servant.
Form-3
[See Rule 4 (1)]
Statement showing demands, collection, remission and balance of revenue of the Gram Panchayat.............for the financial year ending on 31st March, 199.....
| S.No. | Source of Income | Demand of Previous Year 199... | Demand of Current Year 199... |
| (1) | (2) | (3) | (4) |
| Outstanding balance of previous year i.e. 199 ....... and antecedent years | Remitted during the year 199.... | |
| On account of demand for current year shown in Column (4) | On account of balance of previous year in Column (5) | |
| (5) | (6) | (7) |
| Collections | Balance | Remarks | ||
| On account of current year in Column (4) | On account of previous year in Column (5) | On account of current year in Column (4) | On account of previous year in Column (5) | |
| (8) | (9) | (10) | (11) | (12) |
Dated ................
......................
Signature of Secretary/ Authorized
Officer or Servant.
Form-4
[See Rule 4 (2)]
Statement of Grants-in-aid received and spent during the financial year 199......................
| S.No. | Name of Schemes or Project for which Grant-in-aid is given | Amount received during the year 199... | Amount spent during the year 199... | Balance. |
| (1) | (2) | (3) | (4) | (5) |
| Estimated cost of construction work | Expenditure till date on the work | State of work | Remarks Particulars about certificate of completion of work |
| (6) | (7) | (8) | (9) |
Note. - Columns 6, 7, 8 and 9 should be filled only in case of construction works.
Date ........
.............
Signature of Secretary/ Authorized
Officer or Servant.
Form-5
[See Rule 4 (3)]
Statement of sums received and spent in schemes enforced by Central Government/ State Government for the financial year 199...
Gram Panchayat ............... Janpad Panchayat ................. District ......
| S.No. | Name of Scheme | Sums received in the year | Sums actually spent in the year | Balance, if any | Surplus/ Deficit, if any | Reasons for surplus or deficit |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Total ............. |
| Balance of previous year |
| Grand Total |
Dated..............
...................
Signature of Secretary/Authorized
Officer or Servant
Form-6
[See Rule 4 (4)]
Statement of physical target and achievement relating to schemes sponsored by Central Government/ State Government during period of financial year 199...
Gram Panchayat ............ Janpad Panchayat .......... District ......
| S.No. | Name of Scheme | Physical target | Achievement against the target | Target Excess/ shortfall in achievement | Reasons for short-fall in achievement |
| (1) | (2) | (3) | (4) | (5) | (6) |
Dated ..............
....................
Signature of Secretary/ Authorized
Officer or Servant.
Form-7
[See Rule 4 (5)]
Statement of loans received from Government/ Janpad Panchayat/ Zila Panchayat/ other institution and repayment during the financial year....
Gram Panchayat........
| S.No. | Name of department to which loan relates | Serial No. and date of sanction | Purpose for which the loan is sanctioned |
| (1) | (2) | (3) | (4) |
| Date on which received | Number of installments fixed | Amount received | Amount, which has become due for repayment during the year including arrears, if any |
| (5) | (6) | (7) | (8) |
| Amount actually repaid | Balance of unpaid installments if adjusted out of Grant-in-aid | Balance outstanding | Remarks |
| (9) | (10) | (11) | (12) |
Dated .....................
...........................
Signature of Secretary/ Authorised
Officer or Servant.
Form-8
[See Rule 4 (6)]
Statement of floating assets and liabilities of Gram Panchayat for the financial year 199....
| Assets | Liabilities | ||||
| 1. | Cash Balance - | 1. | Deposits - | ||
| (a) | Cash in hand | (a) | Security deposits by servant of Panchayat | ||
| (b) | in bank/account | (b) | Current money | ||
| (c) | investments | (c) | Other deposits | ||
| 2. | Loans Recoverable - | 2. | Loans Repayable - | ||
| (a) | Employees | (a) | Janpad Panchayat Loan | ||
| (b) | from others | (b) | Loans raised by Gram Panchayat | ||
| (c) | Loans from Government | ||||
| 3. | Advances outstanding - | 3. | Outstanding Bills - | ||
| (a) | advance recoverable | (a) | |||
| (b) | permanent advance | ||||
| (c) | advance to servants of Panchayat | ||||
| 4. | Taxes not recovered - | 4. | Unspent Balance - | ||
| (a) | Arrears | ||||
| (b) | Current | ||||
| 5. | Demand outstanding - | ||||
| (a) | Arrears | ||||
| (b) | Current | ||||
| Total ............... | Total ............... | ||||
Note. - (i) Only such arrears of taxes and other demands as are not time barred and for the recovery of which the Panchayat is not precluded from taking legible steps shall be shown as assets.
(ii) Amount of every grant should be shown separately.
Dated ..................
........................
Signature of Secretary/ Authorized
Officer or Servant.
Form-9
[See Rule 5 (1)]
Position of posts of Sarpanch/ Panchas at the end of year
Gram Panchayat ............... Janpad Panchayat .................. District .................
| Class of Member | Number of members prescribed | |||||||||
| SC | ST | OBC | Other | Total | ||||||
| M | F | M | F | M | F | M | F | M | F | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
| 1. Sarpanch
2. Panch |
||||||||||
| Class of Member | Number of members at the end of the year | |||||||||
| SC | ST | OBC | Other | Total | ||||||
| M | F | M | F | M | F | M | F | M | F | |
| (1) | (12) | (13) | (14) | (15) | (16) | (17) | (18) | (19) | (20) | (21) |
| 1. Sarpanch
2. Panch |
||||||||||
| Class of Member | Number of Vacancies | |||||||||
| SC | ST | OBC | Other | Total | ||||||
| M | F | M | F | M | F | M | F | M | F | |
| (1) | (22) | (23) | (24) | (25) | (26) | (27) | (28) | (29) | (30) | (31) |
| 1. Sarpanch
2. Panch |
||||||||||
Dated..............
...................
Signature of Secretary/ Authorized
Officer or Servant.
Form-10
[See Rule 5 (2)]
Meetings convened in the year at the end of the year ..........
Gram Panchayat .............. Janpad Panchayat ............ District .............
| Name | Total number of Meetings | ||||
| General Meeting | Postponed Meetings | Special Meetings | Total | Remarks | |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1. Gram Sabha. | |||||
| 2. Gram Panchayat. | |||||
| 3. Standing Committee - | |||||
| (i) General Administration Committee. | |||||
| (ii) Construction and Development Committee. | |||||
| (iii) Education, Health and Social Welfare Committee. | |||||
................
Signature of Secretary/ Authorized
Officer or Servant.
Form-11
[See Rule 5 (3)]
Staff
Financial Year ...............
| Name of Category | Number of each Category | Honorarium/ remuneration | Total payment during the year |
| (1) | (2) | (3) | (4) |
| 1.
2. 3. 4. 5. |
|||
................
Signature of Secretary/ Authorized
Officer or Servant.
Form-12
[See Rule 5 (4)]
Statement showing target under Annual Plan and Achievements
Gram Panchayat .................
| S. No. | Programme Head | Physical Target | Achievement |
| (1) | (2) | (3) | (4) |
................
Signature of Secretary/ Authorized
Officer or Servant.
Form-13
[See Rule 5 (5)]
Gram Panchayat ............ Janpad Panchayat ............ District ............ Statement showing peoples participation
Financial Year ............
| S. No. | Name of work | Total Cost | Government grant, if any | Peoples participation | ||
| Cash | Materials | Labour | ||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
................
Signature of Secretary/ Authorized
Officer or Servant.