Guidelines/Instructions for filling up of 8 Database Formats

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GENERALThese formats have been produced & derived from the formats prescribed by C&AG.All formats to be filled in for FY 2011- 2012 Financial Information only.Name & Code of the PRIs (ZP/ BP/GP) have already been pre- populated based on the informationderived from the NPD. In case of incorrect/ missing information, please add a new row at the end ofthe table (before total row) and input the required information. In no case whatsoever, delete anyrow or column from any formats.Instruction are applicable for 3 tiers of PRIs (ZP/BP/GP) i.e. Zila Parishad/Panchayat Samiti/GramPanchayatTax Receipt: PRIs income due to taxation e.g. House Tax(MH 0035), Land Revenue(MH 0029), LiquorCess(MH 0045) etc.Non-Tax Receipt: Revenue not generated from tax e.g. Tower Fee (MH 0515) , rent from building(MH0515), Income from royalty(MH 0515), interest received(MH 0049), fee and fine(MH 0515) etc.Central Government Grant: Grant received from Government of India (Direct or through LineDepartment, PRIs)i.e MGNREGA, Indira Awas Yojna, 13 th Finance Commission, Total SanitationCampaign etc.State Government Grant: Grant received from State Government (Direct or through LineDepartment, PRIs)i.e 3 rd State Finance Commission, Vidhayak Kshetra Vikas Nidhi Yojna , Atal AwasYojna etc.Revenue Expenditure: Revenue Expenditure is that expenditure which is generally used for day to daysmall expenses i.e purchase of small items & maintenance, Repairs etc.Capital Expenditure: is an amount spent to acquire or improve a long term asset or is a money spentby a business as items that are going to be used more than on time i.e. machine , building etc.Page 2 of 9

1. Format 1- Consolidated Financial PositionColumnFieldDescriptionNo.1 Code Number of ZP/BP/GP Already derived and populated from the NPD data.2 Name of ZP/ BP/ GP Already derived and populated from the NPD data.3 Area in Sq. Km Area (Square Kilometer)of the PRI (ZP/ BP/ GP) needs to bepopulated4 Population Population details for the PRI (ZP/ BP/GP) available from 2001Census needs to be used5 Opening Balance Available funds (as closing balance of FY 2010-11 on 31 st . March,2011 for all the Centre Schemes, State Schemes, Own Resourceetc.) with the PRIs (ZP/ BP/GP) need to be quoted in this section.6 Target Receipts As the Accounting system is cashed based, furnishing ofinformation in this section is optional.7 Actual Receipts Sum total of all funds (i.e. Central Grants, State Grants & OwnResource) received by the PRIs (ZP/BP/GP) for FY 2011- 2012 (upto 31 st March, 2012) required to be filled here.8 Total Expenditure Sum total of all expenditure (i.e. from Central Grants, State Grants& Own Resource)done by the PRIs (ZP/ BP/ GP) for FY 2011- 2012(i.e. up to 31 st March, 2012) required to be filled here.9 Balance No manual entry required, Account balance for the PRI (ZP/BP/GP)would be automatically calculated based on the values inputted inColumns 5,7,8 (as above)10 Cash In HandBreakup of the Balance (Column 9 as on 31 st March 2012).11 Banki.e. Cash in hand/Bank/Treasury/Personal Ledger Account/Post12 TreasuryOffice as on 31 st March, 201213 PLA14 POPage 3 of 9

2. Format 2- Summary of Receipts & ExpenditureColumnFieldDescriptionNo.1 Code Number of ZP/BP/GP Already derived and populated from the NPD data.2 Name of ZP/ BP/ GP Already derived and populated from the NPD data.3 Tax Receipts** PRI (ZP/BP/GP) earnings from Tax Sources (Land Revenue, HouseTax, Liquor Cess , Stamp duty etc.) for FY 2011- 2012. For detailsof heads refer format 34 Non Tax Receipts** PRI (ZP/BP/GP) earnings from Non- Tax sources (interest receipts,Rent Receipt etc.) for FY 2011- 2012. For details of heads referformat 4.5 Central GovernmentGrants**Sum total of all grants received from the Central Government forFY 2011- 20126 State GovernmentGrants**Sum total of all grants received from the State Government for FY2011- 20127 Grants from OtherInstitutionsSum total of all grants received from any other institutions for FY2011- 20128 Total Receipts (3+4+5+6+7) No manual entry required, Total receipts for the PRI (ZP/BP/GP)would be automatically calculated based on the values inputtedin Columns 3,4,5,6,7 (as above)9 Total Revenue Expenditure Expenditure undertaken for maintenance of assets and/ or otherfunctions of Panchayat in FY 2011- 2012.10 Total Capital Expenditure Expenditure undertaken for creation of long term assets in FY2011- 2012.11 Total Expenditure (9+10) No manual entry required, Total receipts for the PRI (ZP/BP/GP)would be automatically calculated based on the values inputtedin Columns 9 & 10 (as above)** Note:-Tax Receipt: PRIs income due to taxation e.g. House Tax(MH 0035), Land Revenue(MH 0029), LiquorCess(MH 0045) etc.Non-Tax Receipt: Revenue not generated from tax e.g. Tower Fee (MH 0515) , rent from building(MH0515), Income from royalty(MH 0515), interest received(MH 0049), fee and fine(MH 0515) etc.Central Government Grant: Grant received from Government of India (Direct or through LineDepartment, PRIs)i.e MGNREGA, Indira Awas Yojna, 13 th Finance Commission, Total SanitationCampaign etc.State Government Grant: Grant received from State Government (Direct or through Line Department,PRIs)i.e 3 rd State Finance Commission, Vidhayak Kshetra Vikas Nidhi Yojna , Atal Awas Yojna etc.Revenue Expenditure: Revenue Expenditure is that expenditure which is generally used for day to daysmall expenses i.e purchase of small items & maintenance, Repairs etc.Capital Expenditure: is an amount spent to acquire or improve a long term asset or is money spent bya business as items that are going to be used more than on time i.e. machine, building etc.Page 4 of 9

3. Format 3- Profile of Income from Tax Receipts (Own Source)Amounts quoted in this format should match and be equal to the Tax Receipts (Column 3) offormat 2ColumnFieldDescriptionNo.1 Code Number of ZP/BP/GP Already derived and populated from the NPD data.2 Name of ZP/ BP/ GP Already derived and populated from the NPD data.3, 4 Taxes on Profession,Trades etc.5, 6 Land Revenue7, 8 Stamps & RegistrationFees9, 10 Taxes on Property otherthan agriculture Land11, 12 Taxes on Vehicles 13, 14 Taxes on Goods &Passengers15, 16 Service Tax17, 18 Taxes on Duties &Commodities19, 20 Other Tax Receipts21, 22,23,24Total Income from Tax-Receipts (Own Source)In Column No.3 to 20, Collection means actual collectionsHouse Tax(MH 0035), Land Revenue(MH 0029), LiquorCess(MH 0045) etc. (excluding figures under Minor Head '901-Share of net proceeds assigned to Panchayats' since theassignment by state government cannot be treated as ownreceipts of Panchayats. The assigned revenue will be shown inFormat no. 5 column no.5)In Column No.19&20, Tax Receipts, if any, other than thosecaptured in other columns are to be given.Target of Income means Demand+ arrearsFurnishing of information about ‘target’ under each column isnot mandatory. Column 21 to be sum total of columns 3, 5, 7, 9, 11, 13, 15, 17& 19.Furnishing of information about ‘target’ column is notmandatory. Column 22 to be sum total of columns 4,6,8,10,12,14,16,18 &20. Column 23 would be auto populated deriving the requisiteinformation from column 21 & 22. Column 24 would be the difference between target amount(column 21) & Collection (column 22). Amount quoted in column 22 should match and be equal tothe Tax Receipts (Column 3) of format 2Page 5 of 9

4. Format 4- Profile of income from non-tax receipts (own sources)Amounts quoted in this format should match and be equal to the Non Tax Receipts (Column 4) offormat 2ColumnFieldDescriptionNo.1 Code Number of ZP/BP/GP Already derived and populated from the NPD data.2 Name of ZP/ BP/ GP Already derived and populated from the NPD data.22 PRI Level & Number Leave blank3, 4 Interest Receipt In Column No.3 to 18, Collection means actual collections5, 6 Rent Receipts(Maintenance ofCommunity Assets +Tower Fee (MH 0515), rent from building (MH 0515), Incomefrom royalty (MH 0515), interest received (MH 0049), fee andfine (MH 0515) etc.Market & Fairs) Figures under “others” would be sum total of MH- 02027, 8 Contribution & RecoveriesTowards (Pension andother Retirement Benefits)(Education) +0210(Health & Family Welfare ) +0216 (RuralHousing)+0403 (Animal Husbandry, Dairying, Poultry and Fueland Fodder ) +0405 (Fisheries ) +0406 (Forestry ) +04359, 10 User Charges ( WaterSupply & Sanitation)(Agriculture including Agriculture Extension ) +0702 (MinorIrrigation ) +0801 (Rural Electrification ) +0810 (Non-11, 12 Royalty on minor minerals Conventional Sources of Energy ) +0851 (Village and Small13, 14 Fée etc. (Panchayati Raj Scale industries ) + 0075 ( Other Misc. Receipts).Programmes) Target of Income means Demand+ arrears15, 16 Others Furnishing of information about ‘target’ under each column is17, 18 Capital Receiptsnot mandatory.19, 20,21,223Total Income from Non-Tax Receipts(Own Source) Column 19 to be sum total of columns 3, 5, 7, 9, 11, 13, 15 &17. Furnishing of information about ‘target’ column is notmandatory. Column 20 to be sum total of columns 4, 6, 8, 10, 12, 14, 16,18. Column 21 would be auto populated deriving the requisiteinformation from column 19 & 20. Column 223 would be the difference between target amount(column 19) & Collection (column 20). Amount quoted in column 20 should match and be equal tothe Non Tax Receipts (Column 4) of format 2Page 6 of 9

5. Format 5- Total ReceiptsColumnFieldDescriptionNo.1 Code Number of ZP/BP/GP Already derived and populated from the NPD data.2 Name of ZP/ BP/ GP Already derived and populated from the NPD data.3 Own Tax Receipt Should match column 22 format 3 i.e. figures to be taken fromformat-3, Column 224 Own Non Tax Receipt Should match column 20 format 4 i.e. figures to be taken fromformat-4, Column 205 Assigned Taxes figures to be taken from Receipts and Payments Accounts (minorHead '901- Share of net proceeds assigned to Panchayats' under allReceipts).Any tax imposed by the Panchayat under the provisions of thevarious acts. Such as Liquor Cess(MH 0045)6 Share in State Taxes There is no provision for sharing of tax with state7 General Purpose Grants All Grants except SFCother than SFC8 Special Purpose Grants Any Grant for special activities which is provided by the StateGovt.9 State Finance Commission Grants received under 3 rd State Finance CommissionGrants10 Transfers under Agency Fund transferred to the Panchayat for Agency Functions by StateFunctions11 Total State Govt. Transfers Total Amount column 5 to 1012 General Purpose Grants All Grants except CFCother than CFC13 Special Purpose Grants Any Grant for special activities which is provided by the CentreGovt.14 Central FinanceGrants received under 13 th Finance CommissionCommission Grants15 Agency Functions Fund transferred to the Panchayat for Agency Functions by Centre16 Total Central Govt. Total Amount column 12 to 15Transfers17 Transfer from Otherinstitutions In Column No. 17 , figures are to be taken from MH 1601-103of Receipts and Payments Accounts18 Capital A/c Receipts Capital A/C Receipt MH -400019 Total Receipts(3+4+11+16+17+18) Column would be auto populated deriving the requisiteinformation from columns 3, 4, 11, 16, 17 & 18.Note: SFC : State Finance Commission i.e 3 rd State Finance CommissionCFC: Central Finance Commission i.e. 12 th & 13 th Finance CommissionPage 7 of 9

6. Format 6- Details of ExpenditureColumnFieldDescriptionNo.1 Code Number of ZP/BP/GP Already derived and populated from the NPD data.2 Name of ZP/ BP/ GP Already derived and populated from the NPD data.3 Water Supply & Sanitation Total revenue expenditure (from Centre Schemes, State4 Street LightingSchemes &/ or Own Resources)should be noted against these5 Total Core Functions (3+4) heads Column 5 would be auto populated deriving the requisiteinformation from columns 3 & 4.6 Administration Total revenue expenditure (from Centre Schemes, State7 Interest PaymentsSchemes &/ or Own Resources) should be noted against these8 Maintenance ofheadsCommunity Assets Column 11 would be auto populated deriving the requisite9 Pension and otherretirement benefitsinformation from columns 6, 7, 8, 9&10.10 Other Revenueexpenditure11 Total Non-Core Functions(6+7+8+9+10)121314Water Supply & SanitationStreet LightingOther capital Expenditure Total capital expenditure (from Centre Schemes, StateSchemes &/ or Own Resources) should be noted against theseheads15 Expenditure underSchemes Assigned by stateGovt.16 Expenditure underSchemes Assigned bycentral Govt.17 Total Expenditure(5+11+12+13+14)The expenditures booked under columns3,4,6,7,8,9,10,12,13,& 14 would be required to be splitbetween Expenditure incurred by State Govt. (i.e. StateSchemes & Own Resources) & Central Government (CentralSchemes) Sum total of all expenditures (Column 5, 11, 12, 13, 14)Page 8 of 9

7. Format 7- Physical progress of funds allocated by Central Finance Commission CFC)/State FinanceCommission (SFC)ColumnFieldDescriptionNo.1 Code Number of ZP/BP/GP Already derived and populated from the NPD data.2 Name of ZP/ BP/ GP Already derived and populated from the NPD data.3 Funds received under CFC Total funds received under 13 th FC for FY 2011- 20124 Funds received under SFC Total funds received under 3 rd SFC for FY 2011- 20125 Total Funds received under Sum total of funds listed in column 3 & 4CFC/ SFC6 Not in used.7 Panchayat Buildings Expenditure details (from 13 th FC funds)for Asset classes as8 Other Buildingslisted in column 7- 109 Roads/Bridges Column 11 would be auto populated deriving the requisite10 Othersinformation from columns 7, 8, 9 & 10.11 Total Assets created12 Staff/Manpower Expenditure details (from 13 th FC funds) for O&M as listed incolumn 12- 19 Column 20 would be auto populated deriving the requisiteinformation from columns 12, 13, 14, 15, 16, 17, 18& 19.13 Water Supply14 Sanitation15 Street Lighting16 ICT/e-Panchayat/egovernance17 Data-base18 Repairs and Maintenance19 Others20 Total O&M21 Grand total Column 20 would be auto populated deriving the requisiteinformation from columns 11&20.22 Panchayat Buildings Expenditure details (from 3rdSFC funds) for Asset classes as23 Other Buildingslisted in column 22- 2524 Roads/Bridges Column 26 would be auto populated deriving the requisite25 Othersinformation from columns 22, 23, 24&25.26 Total Assets created27 Staff/Manpower Expenditure details (from 3 rd SFC funds) for O&M as listed in28 Water Supply29 Sanitation30 Street Lighting31 ICT/e-Panchayat/egovernance32 Data-base33 Repairs and Maintenance34 Others35 Total O&Mcolumn 27- 34Column 35 would be auto populated deriving the requisiteinformation from columns 27, 28, 29, 30, 31, 32, 33&34.36 Grand total Column 36 would be auto populated deriving the requisiteinformation from columns 26&35.Page 9 of 9