RLBs Proforma for Gram Panchayats
RLBs Proforma for Gram Panchayats
RLBs Proforma for Gram Panchayats
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Per<strong>for</strong>ma <strong>for</strong> Rural Local Bodies Accounts<br />
District : …………………, Block…........................., Name of <strong>Gram</strong> Panchayat…………………………….<br />
Population………….., Male…………………., Female………………………, No. of Household………….<br />
No. of .BPL Families………………..., No. Village………………………, Area of Villages…………………<br />
State : Himachal Pradesh<br />
Detail of Receipts of <strong>RLBs</strong><br />
Reference year……………………….<br />
Description of Item 2008-09 2009-10 2010-11<br />
1 2 3<br />
I Total Receipts (A+B) ( )<br />
A. Income from own Resources (1-9)<br />
1 Tax Receipts<br />
2 Fees & Misc. Receipts<br />
3 Property Receipts<br />
4 Interest<br />
5 Commercial receipts (Rent<br />
Shop/bldg./land)<br />
6 Sale of Assets<br />
7 Sale of Land<br />
8 Withdrawal from Deposits/ Funds<br />
9 Other (Specify) (i.e. liquor cess, fines etc.)<br />
B. Income from Other Sources (1to 2)<br />
1. Grants<br />
a) Centre<br />
b) State<br />
c) Foreign<br />
d) NPI<br />
e) Others<br />
f) Capital<br />
2. Loans<br />
a) Centre<br />
b) State<br />
c) Foreign<br />
d) NPI<br />
e) Others<br />
Contd………
Detail of Expenditure of <strong>RLBs</strong><br />
Description of Items 2008-09 2009-10 2010-11<br />
II Total Expenditure ( )<br />
A. Current Expenditure ( 1 to 6)<br />
1 Salaries & Wages (a to h)<br />
a) Construction<br />
b) Water Supply<br />
c) Education<br />
d) Health<br />
e) Sanitation<br />
f) Welfare<br />
g) Recreation<br />
h) Others<br />
2 Purchase of Goods & Services<br />
3 Maintenance (a to c)<br />
a) Buildings<br />
b) Roads<br />
c) Others<br />
4 Current Transfers (a to f)<br />
a) Construction<br />
b) Water Supply<br />
c) Education<br />
d) Health<br />
e) Sanitation<br />
f) Welfare<br />
g) Recreation<br />
h) Others<br />
5 Interest Payments<br />
6 Loan Repayments<br />
B. Capital Expenditure (1 to 8)<br />
1 Buildings<br />
2 Roads<br />
3 Other Constructions<br />
4 Transport<br />
5 Machinery<br />
6 Capital Transfers<br />
7 Financial Assets<br />
8 Non-Financial Assets<br />
III Closing Balance (I – II)<br />
Signatures & Contact No. of PS……………………………………………
GENERAL INSTRUCTION TO FILL IN THE PERFORMA FOR <strong>RLBs</strong> ACCOUNTS<br />
Receipts<br />
1. Tax Receipts include<br />
1.1 Land revenue,<br />
1.2 Professional tax,<br />
1.3 Water tax,<br />
1.4 House tax,<br />
1.5 Drainage tax,<br />
1.6 Share of state taxes etc.<br />
1.2 Cess is a type of tax on tax , so is a part of tax receipts.,<br />
2. Fees and Miscellaneous receipts includes, Market & fairs, cattle pond, ferry ghat, License fees,<br />
Slaughter house & Cart Stand, Issue of Certificates, Fee <strong>for</strong> approval of maps,and Other charges n.e.c.<br />
3. Property Receipts includes Rent and Income from Orchards, Waste lands, Pisci-culture etc.<br />
4. Interest Receipts against deposits or loans to others.<br />
5. Commercial receipts include rent from Shops, Buildings and Land.<br />
6. Sale of Assets include Financial and Non-Finance Assets including 2 nd hand assets.<br />
7. Sale of Land direct receipts after sale.<br />
8. Withdrawal from deposits & funds.<br />
9. Financial Assets An asset that derives value because of a contractual claim. Stocks, bonds, bank<br />
deposits, and the like are all examples of financial assets.<br />
10. Non-Financial Assets An asset with a physical value such as real estate, equipment, machinery,<br />
gold or oil. For example, gold is considered a nonfinancial asset because it has inherent value based<br />
on its use in jewelry, electronics, dentistry, ornamentation and historically as currency. Cash, on the<br />
other hand, is a financial asset because its value is based on what it represents. The paper the cash is<br />
printed on has very little value by itself.<br />
Expenditure of LBs can be traced as follow:<br />
1. Salary & Wages, under different purposes (Other than regular employees of Block Office)<br />
1.1 Pay & allowances and honorarium other than TA & DA.<br />
1.2 Contribution to PF by the <strong>Panchayats</strong>, if any.<br />
1.3 Payment in kind like cost of liveries and uni<strong>for</strong>ms; ration supplied etc.<br />
1.4 Pension payment to (pan.) employees, if any.<br />
1.5 Leave Travel Concessions claims payment. ..continued..
1.6 Medical charges & reimbursement of medical expenditure.<br />
1.7 Cost of textbooks to the children of employees<br />
2. Purchase of goods & services (to be given purpose-wise) includes the expenditure made towards<br />
contingency and general expenditure, travel expences etc.<br />
3. Maintenance is the expense towards maintenance of buildings roads, machinery etc.<br />
4. Current transfers (to be given purpose-wise) include both current as well as capital transfers to<br />
private non-government organization./Indi.<br />
5. Loan & Advances given to organizations, employees and others.<br />
6. Buildings and Other Construction: Buildings include all expenditure on new construction and<br />
major alterations to residential and non-residential buildings during the year. It includes construction<br />
cost of the buildings together with cost of external and internal fixtures during the year.<br />
Other construction include mostly expenditure on construction includes mostly expenditure on<br />
construction of roads , bridges and works on power and irrigation projects, flood control, <strong>for</strong>est<br />
clearance, land reclamation, water supply and sanitation.<br />
7. Machinery and Equipment include expenditure incurred on the purchase of various equipment <strong>for</strong><br />
such as buses, jeeps, trucks, tractors <strong>for</strong> road haulage, power generating machinery, agricultural<br />
machinery and implements, office furniture, machinery and equipment and instruments used by<br />
professional men, artisans etc.<br />
8. Other expenditure includes expenditure on financial assets, deposits of funds and interest paid to<br />
non-Government bodies or individuals and Central/State Governments.<br />
Most important: to be considered while distinguishing major expenditure on construction activities.<br />
Current transfer and Capital transfer may be distinguished from each other in the following manner:<br />
Current transfer is made out of the current income of the donor. While<br />
capital expenditure is paid out of the past income, viz. wealth or saving of the donor.(may be GOI,<br />
GoHP, GPs or any individual)<br />
Current transfer is added to the current income of the recipient. But capital transfer contributes to<br />
the capital <strong>for</strong>mation of a State. Current transfer is used <strong>for</strong> consumption expenditure, which is shortrun<br />
in nature. But capital transfer is used <strong>for</strong> the long-term expenditure of the recipient.