The M.P. Paramedical Council (Accounts and Audit Budget) Rules, 2001

Published vide Notification No. F. 5-46-2002-55-ME-1, dated 18-10-2002, M.P. Rajpatra (Asadharan), dated 18-10-2002, at pages 992 (55-58)

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In exercise of the powers conferred by sub-section (1) of Section 45 read with Sections 37 and 38 of the Madhya Pradesh Sah Chikitsiy Parishad Adhiniyam. 2000 (No. 1 of 2001), the State Government hereby makes the following rules, namely :-

(1) These rules may be called the Madhya Pradesh Paramedical Council (Accounts and Audit Budget) Rules, 2001.

(2) They shall come into force with effect from the date of publication in the "Madhya Pradesh Gazette".

In these rules, unless the context otherwise requires :-

(a) "Act" means the Madhya Pradesh Sah Chikitsiy Parishad Adhiniyam, 2001 (No. 1 of 2001);

(b) "Council" means the Madhya Pradesh Paramedical Council established under sub-section (1) of Section 3 of the Act;

(d) "President" means the President of the Council; and

(e) "Registrar" means the Registrar of the Council appointed under sub-section (1) of Section 33 of the Act.

The Registrar shall maintain the following books and registers, namely :-

(1) Cash book;

(2) Ledger;

(3) Inward and outward register including postage accounts;

(4) Dead Stock Register;

(5) Stock Register for printed certificate;

(6) Receipt books;

(7) Register for grant;

(8) Voucher files;

(9) Attendance Register;

(10) Register for leave accounts;

(11) Register required for the maintenance of contributory provident fund of the Council;

(12) Service books; and

(13) Other registers that may be necessary.

An account shall be opened in the name of the Council in the State Bank of India, Bhopal or in any other Nationalised Bank decided by the Council with the previous sanction of the Government and all monies of the Council shall be deposited in the said Bank subject to the provisions of Rule 5.
The Registrar shall receive all monies payable to the Council and shall deposit them in the Bank. He shall make such deposits weekly or as of ten as may be necessary. Receipts for all monies paid to the Registrar on behalf of the Council shall be issued by the Registrar immediately.
The Registrar shall have a permanent advance of Rupees live hundred to meet the expenses of the Council.
All cheques drawn on the State Bank of India or any other Bank having the account of the Council shall be signed both by the President ami the Registrar or in the absence of the President, by a member of the Council specially authorised by the President for this purpose, and the Registrar.
The Registrar shall immediately bring into account in the cash book all monies received or spent by the Council.
(a) The Registrar shall be authorised to purchase any article not exceeding Rs. 2000/- in value. No expenditure exceeding the above limit shall be incurred without the previous sanction of the President.

(b) The President may sanction expenditure beyond the limit specified in sub-clause (a) but not exceeding Ten Thousand.

(c) The expenditure exceeding rupees Ten thousand shall in no case be incurred without the approval of the State Government.

(d) The Council may delegate its financial or any other power to the President for smooth running of the business of the Council.

A bill or other Voucher presented as a claim for money shall be received, examined and paid by the Registrar subject to the provisions of Rule 9.
The Council shall follow the general guidelines in respect of purchase of store, issued by the Government from time to time.
All bills when paid shall be stamped with the following stamp :-

Voucher No..................................... Date of Payment ............................ Entered on Cash Book Page No..........................................

Signature Registrar

After the closure of each financial year, the annual accounts shall he prepared by the Registrar under the direction of the Executive Committee. They shall be audited by a Registered Chartered Accountant, as soon as possible.
(1) On receipt of the Audit Report and Audit Certificate from the Registered Chartered Accountant, the Council shall without loss of any time forward the same to the Director, Medical Education for, his observation and report.

(2) The Director, Medical Education shall within fifteen days of receipt return the audit report together with his report to the Council for onward transmission to the Government.

Within three days from the date of receipt of the report of the Director, Medical Education the Registrar shall send a copy of the said report together with the copies of the Audit Report and Audit Certificate to the Government in a sealed cover for perusal and such action as may be deemed lit by the Government.
The Council shall pay the audit fees as may be fixed by it, from time to time.
In the month of September each year a provisional estimate of income and expenditure of the Council for the next financial year commencing on that 1st April then next ensuing shall be prepared by the Registrar under the direction of the Executive Committee in Forms 1 and 2 respectively and placed before the Council for consideration and sanction.
In such estimate the provisions for the fulfilment of the liabilities of the Council and for effectually carrying out its objects shall be made. It shall include on its revenue side, besides all revenue ordinary anticipated, such grants this as Government may allot and all fees received from registration and other sources.
The Council shall at its next meeting consider the estimates so submitted to it and shall sanction the same either without modification or with such modifications as shall be deemed fit.
In the month of December each year or thereafter prior to the closure of the financial year the Executive Committee shall review the budgetary position and necessary, direct the Registrar to prepare a supplementary estimate and place the same before the Council for consideration and sanction in the same manner as if it were an original estimate.
No expenditure shall be incurred by the Council which is not provided for in the budget or supplementary or revised budget estimates.

Form 1

[See Rule 17]

Madhya Pradesh Paramedical Council, Bhopal

Budget Estimate of Receipt for the financial year..........

S. No.	Head of Account	Actuals of last financial year ending on 31st March, 200.....	Sanctioned Estimate for the year 200.....200.....
(1)	(2)	(3)	(4)

Revised Estimate for the year 200...-200...	Proposed Estimate for the year 2002-2003	Sanctioned Estimate for 2002-2003 by the Council
(5)	(6)	(7)

Form 2

[See Rule 17]

Madhya Pradesh Paramedical Council, Bhopal

Revised Estimate for the year............... and the Budget Estimate for the year..........

S.No.	Head of Account	Actual Expenditure for the last two years 200.....-200..... 200.......-200......		Sanctioned Estimate for 200.......-200......
(1)	(2)	(3)	(4)	(5)

Revised Estimate for 200...-200...	Budget Estimate for 200...-200...	Sanctioned Estimate for 200...- 200...	Remarks
(6)	(7)	(8)	(9)

Note :- The estimate of expenditure should be accompanied by the nominal Roils in respect of pay and allowances of the staff of the Council and a detailed explanatory note in support of the provision made therein.