construction or acquisition of fixed assets or additions thereto or that

result in extension of life of fixed assets. Revenue expenditure also

includes decrease in economic benefit during the accounting period

in the form of outflows or depletions of assets;

(m) “Revenue Payment” means a payment in discharge of revenue

expenditure and is, therefore, a payment other than a capital payment

or an extra-ordinary payment;

(n) “Revenue Receipt” means a receipt other than a capital receipt or

extra-ordinary receipt;

(o) “Section” means a section of the Act; and

(p) “Tax” means motor vehicles tax levied under the provisions of the

Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of

1957).

(2) All other words and expressions used herein and not defined, but defined

in the Act, shall have the same meaning as respectively assigned to them in the

Act.

3. Powers and Functions of Authority.- The Authority shall exercise and

perform the following powers and functions in addition to the functions specified

in Section 6 of the Act, namely;-

(i)

to frame regulations for conduct of business by the Authority and

District Road Safety Committees;

(ii)

to review and regulate the issues raised in the report of the District

Road Safety Committees and provide guidance and directions in

this behalf;

(iii)

to involve stakeholder agencies or body corporates or Non-

Government Organisations or Non-profit Institutions or any other

agencies as prescribed by the Authority from time to time for

improvement in road safety related activities and its management;

(iv)

to promote Good Samaritans, good practices in road safety and

traffic

management,

and

co-ordination

with

international

organizations;

(v)

to incentivize the district committees based on their performance

in road safety measures;

(vi)

to provide funding for stake holder departments upon evaluation of

project proposals, intended goals and to audit the ongoing project

at regular intervals;

(vii) to monitor the quality of works or projects executed through stake

holder departments and to collect a detailed report comprising of

objectives achieved, works carried out and its measurable impact

along with fund utilization certificate within sixty days from the

date of completion of the project. In case of long duration projects

or interventions, regular updates shall be provided by the

respective stake holding department from time to time and in the

format and guidelines as specified by the Authority under the

provisions of the Act and rules made these under;

(viii) to improve enforcement related activities on road safety; and

(ix)

to formulate any other guidelines for effective implementation of

the Act.

4. Powers and Functions of District Road Safety Committee.- In order

to comply with the provisions under sub-section (3) and (4) of section 215 of the

Motor Vehicles Act, 1988 (Central Act 59 of 1988) the District Road Safety

Committee shall undertake to implement all functions relating to implementation

of these rules as specified from time to time at the district level. It shall also perform

following functions namely:-

(a) periodic review of the road accidents in the district.

(b) monitor the implementation of Karnataka State Road Safety Authority Rules

and the targets set under it.

State Government as may be issued from time to time on matters of road

safety.

(d) implementation of decisions of the Authority in the district.

(e) track and update regularly the Authority on details of Road crashes that

took place in the district, which shall include:

(i) details of the vehicle

(ii) cause of crash

(iii) details of spot investigation, evidence if any

(iv) details of offenders (if any)

(v) details of Victim/s and victim’s latest condition

(vi) types of injury caused

(vii) FIR registered if any.

(f) publish road accident data on monthly basis on public domain on:

(i) The district website portal (to be widely publicized)

(ii) The MoRTH Portal:

(http://morthroadsafety.nic.in/edisha/index.aspx)

(g) develop a district road safety plan.

(h) ensure forensic crash investigation under section 135 of the Motor Vehicles

Act,1988 for all mass fatality crashes in the district.

(i)

ensure optimal placements of ambulances to help improve response time

and handover time to hospitals.

(j)

ensure adequate availability of different ambulance types as per historic

caseload in the district.

(k) prepare an Emergency Medical Plan for mass fatality accidents in the

district.

(l)

ensure linkage between hospitals and ambulances through setting up a

prior notification system. Ensure linkages between hospitals to find out the

availability of beds in case of emergency.

(m) act as the nodal body for placing, requirement/s, and disbursal of road

safety funds and interact with the Authority as and when required.

(n) provide regular inputs to the Authority and recommend road safety

measures especially with regard to identification of major accident-prone

areas/ Black spots etc. and also in parts regarding the importance of 4Es

viz Engineering, Education, Enforcement and Emergency.

(o) promote Good Samaritans to assist the road accident victims.

5. The manner of collection and remittance of cess, fees, and fines to

the Fund under sub-section (3) of section 13, clause (e) of sub-section (1) of

section 12, sub-section (3) and (4) of section 12, section 18, 19, 28 and 29 of

the Act.-

(i)

One time Cess collected by the Registering Authority in the

state at the time of the registration of every motor vehicle in

addition to the motor vehicles tax, at the rate specified in the

notification issued by the State Government for different class

of motor vehicles under sub section (1) of Section 13 of the Act

from time to time;

(ii) The fee amount collected by issue of Driving License and

Registration Certificate smart cards under section 12 (e) of the

Act;

(iii) The fine amount equal to 50% of compounding fee collected in

the previous year under section 200 of the Motor Vehicles Act,

1988 (Central Act 59 of 1988) under section 12 (3);

(iv) Costs recovered under section 18 and 19 by the Authority;

(v) The compounding fee collected by competent courts under

Sections 28 and 29 of the Act; and

(vi) Such other sources of funding as may be notified by the

Government under Section 12 (4) shall be remitted to the fund

account or to the consolidated fund as per rule 7 or as directed

by the State Government by making entry in register

maintained in this regard as per Karnataka finance code.

(2) The amount of Cess fees and fines collected on each day be brought to

account, and all money received should be remitted in full without undue delay as

per Article 4 of KFC to the consolidated fund and to be transferred to Reserve fund

or prescribed account there after as per the directions of the State Government

issued from time to time.

6. Collection of fees, fines and penalties.- (1)Authorities competent to

collect the fees under Motor Vehicle Act, 1988 (Central Act 59 of 1988) may do so

in the following manner; namely:-

(a) Fees, under rule 32 and rule 81 of the Central Motor Vehicle Rules,

1989 collected by the licensing/ Registering Authority while issuing

Driving License and vehicle registration certificate in the form of

smart card shall be remitted to the Revenue Receipt Head 0041-00-

800-03, the balance amount of collection after deduction of service

fee of the vendor, at the rates prescribed by the Government from

time to time.

(b) Fines and penalties collected by the officers of the Transport

Department for traffic offences, under section 200 of the Central Act

59 of 1988, shall be remitted to the Head of Account 0041-00-800-

0-01.

for traffic offences, under Section 200 of the Central Act 59 of 1988,

shall be remitted to the Head of Account 0055-00-103-0-04

(d) Further, the following revenues of the Authority authorised for

collection under the Act shall be remitted to the Heads of Account

notified by the Finance Department, namely:-

(i) fines collected by the competent courts under Sections 28

and 29;

(ii) compounding fee collected by the officers or authorities

specified for compounding offences under section 30 the

Act;

(iii) costs recovered by the competent Authority under section

18 of the Act; and

(iv) costs recovered by the competent Authority under section

19 of the Act.

(2) The State Government shall release amount equal to the amount so

remitted as grants to the Fund of the Authority.

7. Vesting and administration of the Fund.- (1) The Fund shall vest in and

be administered by the Authority.

(2) The Authority shall have the power to administer the Fund or Funds.

(3) The Fund or Funds shall be utilized exclusively for the purposes

prescribed in rule 9.

(4) All administrative expenses of the Authority including the salary and

allowances of the staff and other employees shall be met out of the Fund of the

Authority.

(5) The Authority shall be responsible for coordinating the transfer of the

Government receipts to the Reserve Fund and the book adjustment to be made

annually by the Accountant General (A&E) as per the procedure laid down in Rule

(6) The Authority shall be responsible for maintenance of proper Accounts of

the transactions of the Fund and render accurately and all such accounts and

returns relating to them as may be required by the Accountant General.

(7) The Authority shall ensure that their accounts are audited every year

promptly as required under section 27 of the Act and shall submit audited accounts

to the State Government to cause it to be laid before the State Legislature.

(8) The Authority shall take such corrective steps as may be ordered by the

Government on the basis of the Audit Report.

8. Utilization of the Fund.- (1) The Fund shall be utilized by following the

budgetary process for all or any of the purposes specified in section 15 of the Act.

(2) The Authority shall ensure that all the purposes for which the Fund is

utilized shall be able to contribute commensurately for reducing road accidents in

the State.

(3) The Authority shall plan the application of their fund keeping in view the

objectives of establishing it and shall ensure that the fund shall not be solely

dependent on the budgetary allocations which may vary according to the financial

constraints of the Government. The application of fund shall be objective driven

and not budget driven.

(4) The Authority shall follow medium term fiscal planning and zero-based

budgeting, keeping in view its objectives, achievements, constraints and corrective

steps necessitated in achieving the expected outcomes.

(5) The Authority shall ensure that the funds are being utilized as per the

Government Orders, Guidelines and notifications issued by the State Government

from time to time.

9. Drawing of Bills from Treasury.- The Road Safety Commissioner shall

draw bills from treasury after the competent authority effectuates the following role

mappings in Khajane-2, namely:-

(a) the Transport Department in Government shall be the Admin

Department for the purpose of release of grant under the Head of

Account 2041-00-102-0-03 in accordance with the delegation of

powers envisaged in the orders of the Finance Department;

(b) the Road Safety Commissioner shall be the Chief Controlling Officer

for incurring expenditure of the Authority;

Countersigning Officer for incurring expenditure of the Authority;

and

(d) the Finance Officer of the Authority shall be the Drawing and

Disbursing Officer who shall vest with the power of approving and

signing bills. The specimen signatures of the maker, checker,

approver and the two messengers shall be registered in the treasury.

The maker, checker and the approver shall use the respective Digital

Signature Certificates in treasury operations.

10. Sanction of expenditure.- The Commissioner and the Additional

Commissioner shall adhere to the procedure laid down in Articles 302, 303, 304

and 305 of the Karnataka Financial Code in the matters of sanctions to

expenditure.

11. Control of expenditure.- The drawal of bills on treasury by the Drawing

and Disbursing Officer shall be subject to the control of the Chief Controlling

Officer and the Controlling Officer in the manner prescribed in Article 346 and

other provisions of the Karnataka Financial Code and rule 22 and other provisions

of the Manual of Contingent Expenditure.

12. Duties and responsibilities of the Drawing and Disbursing Officer.-

The Drawing and Disbursing Officer shall be responsible for discharging the duties

prescribed for the Drawing and Disbursing Officer under Article 346 and other

provisions of the Karnataka Financial Code in the matters of drawing and

disbursement of monies from the treasury.

13. Opening of Bank Account.- (1) Personal Deposits Account or Bank

Account shall be opened and operated by the authority with the express sanction

of the Transport Department. Opening of new bank accounts shall be permitted by

the Secretary to Government, Transport Department only after ascertaining that

the existing system of fund disbursal is inadequate to meeting specific

requirements of the authority.

(2) Opening of new bank accounts with the purpose of diverting and parking

funds, to avail loans and to avoid lapsing of funds, shall be strictly with prior

sanction of the Secretary to Government, Transport Department.

(3) Only Sweep-in-Sweep-out deposit accounts must be considered for

operation of funds of the authority in banks. For opening of all other kinds of bank

accounts (Savings or Current Account, etc.,) further sanction of the Transport

Department in the form of a Government Order is mandatory.

NOTE: If the scheme or project guidelines require maintaining funds in

accounts other than sweep-in-sweep-out deposit accounts, then the Government

may permit the same by issuing a Government Order.

(4) While opening a bank account, the bank paying the best interest rates shall

be selected by the Authority. Quotations for the same must be called from all

eligible banks which meet the following criteria, namely:-

(a) the bank must be a Public Sector Bank or Nationalised Bank.

However, when an organisation requires a specific banking

solution for its operational convenience and the Public Sector

Banks are unable to provide such service, Nationalised Bank may

be considered for opening of bank account, if it provides some

banking or transactional solution of value to the organisation. All

such cases shall require approval from the Transport Department

with the concurrence obtained from the Finance Department;

(b) net worth of the bank, which shall not be less than the limits

decided by the Finance Department;

(d) financial status of the bank for the preceding two consecutive

years shall be good;

(e) the Authority shall be confident that the bank shall ensure safety

and security of its money and data; and

(f) the Authority shall be able to effectively monitor its deposits in

bank through online access, core banking and E- banking which

shall be include alerts, e-transfers and MIS reporting on real time

basis.

(5) The sanction order for opening the bank account must include details

such as purpose of opening the account, name of the scheme, type of account with

justification, operational guidelines like authorized signatories, etc.

(6) In addition to the above guidelines, the Authority shall adhere to the

guidelines issued by Finance Department from time to time.

14. Management of Bank Accounts.- (1) The Commissioner and Additional

Commissioner shall conduct the bank transactions in a way to safeguard the

interests of the Authority.

(2) The Finance Officer shall enter all monetary transactions in the cashbook

as soon as they occur and all the cashbook entries shall be attested by the

Additional Commissioner.

(3) The Commissioner and Additional Commissioner shall make transfer of

money from bank accounts through the electronic mode (Bar coded RTGS, NEFT,

IMPS, etc.) or through Account Payee Cheques issued only in exceptional cases and

all cheque payments made shall be recorded in cashbook with due reason for such

payments.

(4) All Electronic fund transfer requests/Cheques shall be jointly signed by

the Commissioner and Additional Commissioner.

(5) The Commissioner shall strictly refrain from drawing money from bank

on Self Cheques and transfer of scheme funds to personal accounts of any of the

officers of the authority.

(6) The Drawing and Disbursing Officer, the Controlling Officer and the

Commissioner shall provide details of official e-mail IDs and registered mobile

phone numbers to the banks to activate alert services (SMS, e-mail, etc.) about

high value payments /investments and drawals on cheques. In such cases, the

banks shall provide sufficient time to the concerned officer to stop payment if the

alerted transaction is suspected by him as fraudulent.

(7) The Drawing and Disbursing Officer must reconcile on monthly basis the

bank accounts after obtaining Monthly Balance Confirmation Certificate along with

statement of transaction for each account, from the bank.

(8) The Drawing and Disbursing Officer shall submit a copy of the bank

reconciliation statement to the Additional Commissioner and Commissioner with

the certificate that the accounts are reconciled with the bank statements. This

exercise must be completed by the Drawing and Disbursing Officer before the 10th

day of the ensuing month.

(9) The Drawing and Disbursing Officer shall submit a list of high value

payments/investments made in a month to the Commissioner, before the 10^th day

of the ensuing month. The ceiling for what constitutes high value may be fixed by

the Commissioner.

NOTE: Investment of surplus funds held by the Authority are governed by

the guidelines issued by the Government vide its Circular No. FD 38 TAR 2018,

Bangalore dated 27.08.2018.

(10) The Internal Financial Adviser (IFA) of the Transport Department shall

ensure that all bank accounts being operated by the Authority are compliant with

the aforesaid guidelines. The Internal Financial Adviser shall also ensure that:

(a) all existing bank accounts in the name of the Authority are notified

annually as required under rule 18 (1); and

(b) a copy of such notification is sent to the Principal Director, the

Karnataka

State

Audit

and

Accounts

Department,

Director,

Department of Treasuries and the statutory auditor.

(11) In addition to the above, the following guidelines shall govern the

operation of funds that are released by the Government to bank accounts of the

Authority, for implementation of specific schemes, namely:-

(a) if the scheme guidelines provide for operation of fund in bank, the

Authority shall enter into an MoU with the selected bank as per the

standard format of the MoU given in ANNEXURE C to GO No. FD 5

TAR 2017 dated:30.1.2017;

(b) reconciliation of office accounts with bank statements shall be done by

the Finance Officer of the Authority on a monthly basis, which shall be

ensured by the Additional Commissioner;

expenditure in accordance with the procedure laid down in Article 346

of the Karnataka Financial Code;

(d) the Government may release funds to bank account of the Authority

based on utilisation certificates furnished by the Authority for the

previous installment of grant released to bank accounts. Utilisation

certificate shall be supported by the bank statements;

(e) The Stake Holding Departments shall submit individual utilization

certificates (UCs) to the Authority in the format given in ANNEXURE D

to GO No. FD 5 TAR 2017 dated:30.1.2017. The utilisation certificates

shall have annexures with details such as purpose of release, works

sanctioned and executed, amount spent, cheque number with date,

closing balances duly reconciled with books of accounts maintained,

etc;

(f) the Authority shall ensure the correctness of the information provided

in the utilization certificates furnished by the Stake Holding

Departments;

(g) the Finance Officer shall consolidate, in case of funds disbursed to more

than one Drawing and Disbursing Officer, all the individual utilization

certificates and send a consolidated utilization certificate to the

Internal Financial Adviser of the Transport Department along with

Grant-in-Aid bills for release of subsequent instalment of grant;

(h) the Authority shall maintain scheme-wise cashbooks and accounts, in

case of operation of bank accounts with funds of more than one

scheme to avoid mixing up of funds;

(i) the Authority shall prohibit strictly, diversion of scheme funds and shall

deal violations in this matter with stringent actions.

(j) the Authority may utilize unspent funds of schemes and the interest

amount accumulated on such funds for implementation of the

schemes as per the guidelines issued, in this regard, by the funding

agencies;

(k) the Authority shall utilize the funds released by the government or

other

funding

agencies

expeditiously

for

the

execution

schemes/programmes/works and shall not invest in Fixed Deposits or

other risky instruments; and

(l) the Authority shall close the bank accounts opened for a specific

scheme, as soon as the scheme is closed.

15. Disclosure of Bank Accounts.- In order to ensure transparency and

accountability in financial reporting and for effective audit thereafter, it is

mandatory for the Authority to disclose the following information for the previous

financial year before the 31st Day of July of the ensuing year, namely:-

(i) the Finance Officer shall certify the number and details of bank accounts,

operated by the Authority, in the Annual accounts/Annual reports attest a

disclosure certificate in the format of disclosure given in ANNEXURE E to GO No.

FD 5 TAR 2017 dated:30.1.2017;

(ii) the annual audit reports issued by the Statutory Auditor must include

the list of all bank accounts operated by the Authority;

(iii) the Transport Department shall, notify through a Government Order, all

bank accounts both old and new, that are being operated by the Authority and the

Stake Holding Departments of the Authority, by 31st day of July every year. The

notification shall also include the closing balance details of the notified accounts

as on 31^st day if March;

(iv) the Authority shall include the list of bank accounts as an agenda item

for information in its monthly/annual meetings; and

(v) the Authority shall indicate the bank balances of schemes being operated

in bank accounts by them in Monthly Programme Implementation Calendar report.

NOTE: The detailed roles and responsibilities pertaining to the various

stakeholders with regard to the above tasks shall be as specified by the Finance

Department from time to time.

16. Maintenance of Books of Account.- (1) The books of account, forms

and registers shall be maintained both in Kannada and English, in the Accounts

Forms as provided in Schedule-III, however, the figures may be in the Arabic

numerals.

(2) The pages of books of account, registers and all receipts, shall be serially

numbered. All records shall be affixed with the authority seal. The number of pages

of each book or register shall be certified in writing before its use, after actual

verification on the first page, by the Commissioner or other official duly authorised

by him.

(3) Separate books of account of bank transactions shall be maintained for

each Funding authority/agency in the following manner, namely:-

(a) all vouchers shall be prepared separately for each Stake Holding

Department; and

(b) separate bank accounts shall be maintained for each funding

authority/agency and remittances and payments pertaining to a

bank account shall be made into or from that bank account only.

(4) The Financial Statements shall have information on the performance, and

financial position in respect of each Funding authority/agency, and also of the

authority as a whole.

17. Books of Account.– (1) The Authority shall maintain its books of account

in respect of each bank account, separately for each financial year.

(2) The Authority shall maintain the following books of account; namely:-

(i) Cash Book;

(ii) Bank Book;

(iii) Journal Book; and

(iv) General Ledger and Sub-ledger.

18. Cash Book.- (1) The Cash Book is a book of original entry for all cash

receipts (including cash withdrawals from treasury or bank) and cash

disbursements or remittances of the Authority. It also records cheques and other

instruments of money value received in the Authority and remitted to treasury or

bank account. It shall be maintained by the Finance Officer in Form-I.

(2) The cash book shall be closed daily, the totals at the end of the day arrived

at and the closing balance worked out.

(3) The cashier shall maintain a Register of Cash drawn and disbursed in

Form-II, for all cash drawn and disbursed. Based on said register, the Finance

Officer shall prepare a payment voucher, and enter it on the credit side of the Cash

Book.

(4) The Finance Officer shall examine the entries and the closing balance in

the cash book and affix his signature in token of such examination. The Finance

Officer shall also verify cash balance on hand with the cashier with the cash book

balance at least once a week, and shall record a certificate to that effect in the cash

book.

19. Bank Book.- (1) The bank book is a book of original entry for recording

transactions pertaining to bank accounts of the Authority. It shall be maintained

by the Finance Officer in Form-III with a series of folio reserved for each bank

account and designated as ‘Bank Book of _________Bank, Account No. ______’. The

bank book shall record all amounts deposited into or withdrawn or paid from each

such treasury or bank account.

(2) In the bank book, the Finance Officer shall arrive at daily totals and the

closing balance for the day worked out to ascertain the balance in bank.

(3) The Finance Officer shall reconcile the actual balance in the bank with

the bank book balance at the end of every month, and shall prepare a bank

reconciliation statement.

20. Journal Book.- (1) All entries which do not involve cash or bank are

recorded in the journal book, identifying appropriate account heads to be debited

and credited.

(2) The Finance Officer shall maintain journal book in Form-IV.

21. General Ledger.- (1) The General ledger is a book of account in which

each account head is separately maintained with debit and credit aspects to

determine the closing balance in respect of that account head. The cash book and

bank book are in effect, the ledgers of the cash and bank account heads and these

accounts are not included in the ledger.

24. Numbering of Voucher.- (1) Vouchers shall be numbered for each

voucher category separately and shall be distinctly coded for separate funds. The

voucher numbering shall begin afresh in every financial year.

(2) In order to maintain the number series of vouchers, a running serial

number list shall be maintained for each voucher type, for each fund, for each year,

in a ‘Voucher Number Register’ in as Form-XII. The vouchers shall be numbered

as per the voucher number register prescribed, category wise like a receipt voucher,

payment voucher, contra voucher and journal voucher.

25. Corrections of accounts.- (1) Any correction in an entry passed in the

books of account shall be authorised by the Commissioner or by an officer duly

authorised by him and effected only through another rectification entry.

(2) Any correction or alteration in the forms or registers shall be made in red

ink (a single line being drawn through the original entry to be corrected) and

attested by the dated initials of the head of office or the authorised officer. All

corrections and alterations in bills and vouchers shall be similarly attested by the

Officer drawing the bill or person preferring the claim, while those in the pay orders

shall be similarly attested by the Officer signing them. No erasures shall be made

and no document with an erasure shall be accepted.

(3) No correction or alteration in figures in the receipts shall be made.

Whenever errors occur in writing up of receipts, copies of all such receipts shall be

cancelled and preserved.

26. All monies to be brought to account.- (1) All money transactions to

which any member, officer or employee of the Authority in his official capacity is a

party shall without any reservation be brought to account. All moneys received

shall be remitted in a Government treasury or a nationalised bank account or, with

prior permission of the Authority, in a scheduled bank’s account to the credit of

the Authority duly adhering to the guidelines issued in this regard by the

Government vide GO No. FD 5 TAR 2017 dated:30.1.2017.

(2) The Commissioner or any person authorised by the Authority in this

behalf, shall draw any money required for disbursement from the banks by

cheques. No moneys received on behalf of the Authority shall be utilised for its

expenditure directly without first being brought into account and remitted into the

treasury or banks and, adhering to the conditions laid down in Article 4-a of the

Karnataka Financial Code.

27. Responsibilities for handling of cash and maintenance of accounts

to be kept distinct.- The cashier shall be responsible for collection and payments

of cash on behalf of the Authority and the Finance Officer shall be responsible for

maintenance of account of cash transactions. The term “Cash” carries the same

meaning given in Note-1 to Article 330 of the Karnataka Financial Code and all the

transactions related to cash shall be maintained in accordance with the procedure

laid down in Note-2, Note-3, Note-4 and Note-5 to Article 330 of the Karnataka

Financial Code.

28. Issue of receipts for monies received.- (1) All monies received in the

Office or received by any of the field staff authorised in this behalf shall without

exception be acknowledged by a receipt in triplicate in Form-XIII or in any other

form specifically provided for in these rules.

(2) The receipts shall be pre-numbered and written up by using double sided

carbon paper.

(3) The original receipt shall be given to the payer and duplicate handed over

to the concerned department for updation of records or processing. The triplicate

shall be maintained in the receipt book and used to write collection register by the

person who collects the money.

(4) No duplicate or copy of a receipt shall be issued on the ground that the

original has been lost. If any necessity arises for such a document, a certificate

may be given that on a specified day a certain sum on certain account was received

from a certain person.

29. Receipt of Authority dues by cheques.- (1) Crossed cheques on local

banks or demand drafts may be accepted in payments of Authority dues or in

settlement of other transactions with the Authority. On receipt of cross cheque or

demand draft, a receipt in Form-XIII shall be issued, specifically indicating there

in, that the amount is “subject to realisation".

(2) The Authority shall maintain a Register of Cheques received in Form-

XIV in respect of all cheques or demand drafts and bank instruments received.

30. Accounting of collections.- The amount collected during the day shall

be accounted based on the summary statements, through a receipt voucher as

follows:

(a) In respect of cash receipts, by debit in cash book and credit to

respective heads of account;

(b) In respect of cheque receipts, by debit to cheques in hand and

credit to respective heads of account; and

or treasury account and credit to respective heads of account.

31. Custody of Money.- The cash balance of the Authority shall be deposited

in a strong cash chest at the end of each day. The cash chest shall be secured by

two locks of different patterns. The key of one lock shall be in the custody of the

Commissioner and the key of the other lock shall be in the possession of the

Cashier. The Commissioner may delegate this function to the Finance Officer.

32. Remittance of cash and cheques.- (1) Every day morning the cashier

shall first remit the amount held by him at the close of the previous day into the

treasury or bank concerned. In case of unusually large collection in a day, the

Finance Officer shall make special arrangement for its deposit into the bank on the

same day or make special arrangement for security at the Authority Office.

(2) For remittance into the treasury or bank, the Cashier shall fill up the

necessary challan or pay-in-slip prescribed by the treasury or the bank and shall

remit the amount to the treasury or bank duly obtaining the acknowledgement of

the concerned treasury officer or bank cashier in the counterfoil. He shall then

paste the counterfoil in a separate remittance book according to a running serial

number. Remittance book shall be in the custody of the Cashier.

(3) It shall be the duty of the Finance Officer to verify the remittance book on

a weekly basis.

(4) It shall be the responsibility of the Finance Officer to get bank statements

collected on a weekly basis and confirm that remittances have been fully credited

into the bank account. Any discrepancy in remittances shall be reported

immediately to the Commissioner.

(5) Remittances to Bank shall be recorded in cash book and bank book

through a contra voucher, based on the pay-in-slip or bank challan received.

33.

Misappropriation

Authority

monies

etc.-

Whenever

misappropriation of Authority monies, stores or any property is discovered, an

enquiry shall at once be instituted by the Commissioner and the fact of the

misappropriation shall immediately be reported by him to the Authority. When the

matter has been fully enquired into, the Commissioner shall submit to the

Authority a complete report showing the total sum of money misappropriated, the

method in which misappropriation was effected and steps taken to recover the

monies, cost of stores or property and punish the offenders.

34. Authority Dues to be recovered expeditiously.- The Authority shall

maintain a Register of Civil Suits in Form-XV and also a Register of Decrees in

Form-XVI for watching the civil proceedings in courts relating to execution of

decrees obtained for the recovery of amounts due arising under sections 18, 19,

28, 29 and 30 of the Act. Decrees, as soon as they are passed, shall be entered in

the latter register with all particulars. The Commissioner shall review the registers

every month and initial them in token of his inspection, to ensure that appropriate

action is taken for the recovery of dues.

35. Charge of expenditure.- No expenditure shall be finally charged against

the Authority Fund and no adjustment shall be made without the charge being

accepted by the Authority:

36. Accrual of expenditure.– (1) Every claim against the Authority fund,

shall after examination with reference to work order or supply order or indent shall

be accepted, if it is in order and accrued through a journal voucher.

(2) In respect of bills pertaining to establishment expenses and procurement

of goods and or services, in the latter cases supported by work order or supply

order, the accrual shall be done on the event of approval of the bill.

(3) Other revenue expenditures may be accounted on payment and the out-

standings accrued at the end of every half year.

37. Claims against Authority Fund.- (1) Every person having any claim

against the Authority Fund shall present a bill at the Authority Office. Wherever

possible, such bill shall be in the form provided for the purpose and the claimant

shall date and sign the same and stamp it when necessary.

(2) Where a claimant presents a bill in the form different from the form

provided for the purpose, a separate bill in the proper form shall be prepared by

the Officer or staff incurring the expenditure and the claimant’s bill or invoice shall

be attached thereto as a supporting document.

(3) All bills presented for a claim against the Authority except a paid bill

pertaining to permanent advance shall be received in the sections concerned and

entered in a Register of bills received in the Office sections in Form-XVII.

(4) The Office sections concerned to each of the Stake Holding Departments

shall examine the bills and if the claims are in order and supported by sanction of

the competent authority, such bills shall be sent to the accounts section along with

duly prepared Payment Order in Form-XVIII. Necessary certificates prescribed shall

be recorded on the Payment Order and the Bills by the Officer or Staff in charge of

the office section before sending the bills to the accounts section. All details of the

bills, admissibility, deductions and other details shall also be noted in the note

sheet of the file.

(5) The Officer and/or staff preparing and forwarding the payment order shall

be personally responsible to ensure that the bill is complete and affords sufficient

information as to the nature of expenditure.

(6) After causing entry of the bills in the Register of bills received maintained

by the accounts section in Form-XIX, the Finance officer shall scrutinise the bills

with reference to admissibility, sanction and availability of budget provision to meet

the bills in question. If the bills satisfy all the conditions, he shall submit the bills

to the Commissioner, with due noting in the note sheet along with the payment

order, for approval. Where any deficiencies are noticed in the bills, the Finance

Officer shall return such bills to the office section concerned indicating the

deficiencies and requiring rectification of the deficiencies before resubmission of

the bills for payment.

(7) When the bills are approved for payment by the Commissioner, he shall

make an order of approval at the foot of the payment order and also in the note

sheet of the file and send the bill and payment order along with the file immediately

to the Finance Officer for payment.

(8) The Finance Officer shall prepare a journal voucher in case of accruable

expenditure. He shall prepare a payment voucher for both accruable and non-

accruable expenditure at the time of making payment. He shall also prepare a

cheque for the amount payable as per the bill and payment order and submit them

to the Commissioner or to the officer authorised by him, for signature.

(a) bills pertaining to telecommunication or leased lines or internet

connectivity received from the service provider;

(b) electricity

bills

electricity

supply

companies

such

organizations which supply electricity in that area; and

41. Cash Payment out of Permanent Advance.- If the bill or invoice is to

be paid in cash, out of the permanent advance, the Officer holding permanent

advance shall pay the amount, and after payment in cash, stamp the voucher and

the bill or invoice with the words “Paid in cash” in conspicuous type. Sanctioning

the grant of permanent advance, its holding and maintenance shall be in

accordance with the procedure laid down in the Manual of Contingent Expenditure,

1958.

42. Cheque Payments.- If the amount is payable by cheque, the bill and the

invoice shall be stamped ‘paid by cheque No....’ in conspicuous type and the cheque

shall be written up by the Finance Officer.

43. Control over Cheque Books.– (1) Cheque books shall always be kept

under lock and key in the personal custody of the Commissioner who, when

relieved, shall take a receipt for the number of cheques made over to the relieving

Officer. A specimen signature of the relieving officer shall, at the same time, be

forwarded to the banks concerned, under the signature of the Officer relieved.

(2) When the Officer receives a new cheque book from the bank, he shall

count the cheque leaves contained therein and shall record on the back of the

cheque book a certificate that "this cheque book contains ____ leaves”.

(3) The Commissioner shall verify the unused cheques on a daily basis, and

satisfy himself that all unused cheques are in the book and that none has been

surreptitiously extracted.

44. Issue of cheques.- (1) The cheque book in use may be made over to the

Finance Officer for writing cheques.

(2) No cheque shall ordinarily be signed unless required for immediate

delivery to the person to whom the money is to be paid. No signed cheques shall be

retained in the office except under exceptional circumstances which shall, in each

case, be recorded.

(3) Every cheque shall be drawn in English or Kannada and shall be in favour

of the person to whom the money is to be actually paid or in favour of the bank

account which the person to whom it has to be paid has declared for receiving the

payment. The stamp ‘Account Payee’ shall be invariably affixed on these cheques.

(4) The amount of every cheque drawn shall be written in words as well as in

figures both on the cheque itself and on the counterfoil or record slip or transaction

sheet available in the cheque book and initialed by the person who signs the

cheque.

(5) When a cheque is being prepared for signature, the amount which is the

next higher number of rupees than the sum for which the cheque is drawn, shall,

as a safeguard, be written in red ink across it and its counterfoil as follows:

‘Under Rupees………………….’

45. Payments to be covered by receipts.- Every payment made, either in

cash or in cheque, shall be covered by a payment receipt, stamped, if necessary,

and signed by the person to whom the money is due.

46. Payment Voucher to bear acknowledgments of payees.- (1) Every

payment voucher shall bear or have attached to it an acknowledgment of the

payment, signed by the person for whom or on whose behalf the claim is put forth.

No payment shall be made in the absence of the necessary acknowledgment.

(2) If a payment voucher be lost, a certificate of payment prepared in

manuscript and signed by the Disbursing Officer and endorsed, by the superior

Officer shall be placed on record. Full particulars of all claims shall be set forth.

(3) Payments to illiterate persons shall be certified by the Disbursing Officer

and the thumb impression of those persons shall be obtained against their names

on the vouchers concerned.

(4) The details of cheque number and date shall be noted in the payment

voucher by the Finance Officer.

47. Accounting of payments.- The entry for payments shall be made by

credit to the cash or bank account and:

(a) in case a liability was earlier taken for the amount of the bill, by

debit to the same liability account; and

(b) in case, no liability was taken, by debit to the appropriate

expenditure or payment account head.

48. Dates to be noted in acknowledgments.- Dates of payment shall

invariably be noted by the payees in their acknowledgments.

49. Cancellation of cheques.- (1) When a signed cheque is cancelled, it shall

be stamped "cancelled" by the Finance Officer. The fact of cancellation shall be

noted in red ink over the initials of the drawer of the cheque upon the counterfoil

or record slip or transaction sheet available in the cheque book and also across the

order of payment which has been endorsed on the Payment Voucher.

(2) If a cheque is cancelled before the entry is made in the Bank Book, the

cheque number and the words “cancelled” shall be noted in the bank book.

However, if the entry for cheque has already been recorded in the Bank book, the

entry should be reversed.

(3) Cancelled cheques shall be retained with their counterfoils for the purpose

of audit.

50. Lost cheques.- If a cheque is lost before payment, a fresh cheque can be

issued to the party on obtaining a certificate from the Bank that it has not been

paid in the form given below,-

CERTIFICATE

Certified that Cheque No..... dated........ for Rs...... reported (by the

disbursing Officer) to have been drawn on this treasury or bank in favour of......

has not been paid and will not be paid if presented hereafter.

Dated......

Bank.

51. Stale cheques.- If a cheque is not encashed within the period of its

currency, the entry for the cheque shall be reversed by preparing a receipt voucher,

and crediting the account which was originally debited. A fresh cheque shall be

issued, only after return of stale cheque with a cross-reference made to the stale

cheque in the payment voucher.

52. Grants and Contributions.– (1) Specific grants and contributions

received shall be treated as a liability until utilised for the purpose specified. The

Authority shall treat the General grants as income.

(ii) Deposits received that are not refundable or are by practice not

claimed back shall be treated as income for the year in which it is

collected.

(iii) Non-refundable premium received at the time of auction of shops etc.

shall be treated as income by allocating equally over the period for

which shops have been let out.

55. Refund of Deposits.- Refund of deposits shall be made by preparing a

Deposit Refund or Adjustment Advice in Form-XXVI and it shall be passed for

payment only when the Commissioner has satisfied himself by a reference to the

outstanding, in token of which he shall set his initials in the register against the

entry.

56. Lapse of deposits.- Deposits remaining unclaimed for three consecutive

financial years after their refunds have fallen due, shall be lapsed. An advice in

Form-XXVI shall be prepared by the concerned department and, after obtaining

approval from the Commissioner, it shall be sent to Accounts Section for passing

necessary entries in the books of account and the deposit register.

57. Register of securities.- The Authority shall maintain a separate Register

of securities in Form-XXVII of all securities furnished by contractors, Authority

employees, etc., otherwise than in cash, viz. Deposit in Savings Bank, National

Savings Certificates, Authority Bonds, etc., pledged in favour of the Authority.

58. Loans.- (1) All loans received by the Authority shall be recorded each on

a page in a Register of Loans in Form-XXVIII, Each instalment of loan as it is taken

shall be recorded therein, and particulars of repayment and interest shall also be

recorded in appropriate columns till the loan is fully repaid.

(2) Sinking fund for repayment of loans— Where a loan is raised in the open

market and is repayable by means of a sinking fund, a separate register shall be

maintained in Form-XXIX. Payments shall be made into the sinking fund, as per

the terms of the loan or as decided by the Authority, and the balance shall be

invested in public securities. Sinking fund balance shall be maintained in a

separate bank account.

59. Appropriation of loans, contributions and other funds.- (1)

Loans, contributions and other funds for specific purpose shall be kept in separate

bank accounts. Without the previous sanction of Government, no portion of such

funds shall be appropriated even temporarily, for any purpose other than that for

which they have been raised.

(2) The Authority having an earmarked fund for a specific purpose shall

maintain a Register of Earmarked Funds in Form-XXX, to ensure that the fund is

utilised for the purpose for which it is created.

(3) On utilisation for capital expenditure, an amount equivalent to the

amount of expenditure incurred shall be transferred from Earmarked Fund to

Earmarked Fund (Utilised) account.

60. Advances.- (1) An account of advances shall be maintained in a Register

of Advances in Form-XXXI for advances other than permanent advances are made

and the transactions shall be recorded in this register and the recoveries shall be

monitored. The Register of Advances shall be reconciled with corresponding ledger

accounts on monthly basis. When an advance is recovered in cash or adjusted by

deduction from bill, the amount shall be noted against the original advance in the

column for the month in which the recovery or adjustment is made. The monthly

columns for recoveries shall be totalled at the end of the month and the total agreed

with the corresponding credit under advances in the ledger. The register shall be

balanced at the end of the year and details of outstanding balances carried forward

to the next year.

(2) Advances shall be made in accordance with relevant rules. They shall be

recovered or adjusted, as per the conditions of the advance, unless the authority

sanctioning the advance orders otherwise.

61. Bank Reconciliation Statement.- The bank books shall be closed daily.

The entries in the book shall be compared, item-wise, with the entries in the

treasury or bank statement. The closing balance, according to the bank books shall

be reconciled with the closing balance of the treasury or bank statement on

monthly basis.

62. Period end procedures.– (1) The period end procedure prescribed in this

rule shall be carried out by the Commissioner or an Officer authorized by him in

this behalf.

(2) The following procedures shall be carried out daily, namely:-

(i)

closing of Cash Book and Bank Book;

(ii)

physical verification of cash balance with the Cash Book; and

(iii)

checking ledger accounts with the books of original entries, i.e.,

Cash Book, Bank Book and Journal Book;

(3) The following procedures shall be carried out at the end of every month;

namely:-

(i)

recording of expenditures incurred against permanent advance;

(ii)

payment of pension contribution and leave salary contribution

in respect of employees on deputation;

(iii) compilation of details of stock used during the month, for

recording the consumption of stores;

(iv) recording transfer entry pertaining to Welfare Funds

(v)

closing of ledger accounts;

(vi) payment of Government dues (cesses, tax deducted at source,

royalty and loan etc., with reference to the concerned registers);

(vii) reconciliation of classified register of receipts and payments

with total receipts and payments as per monthly receipts and

payments account;

(viii) reconciliation of sub-ledgers or registers with the corresponding

account in the General Ledger;

(ix) reconciliation

utilisation

Earmarked

Funds

and

Earmarked Fund (Utilised) account;

(x)

reconciliation of transfer of specific grants used for revenue

expenditure to income with expenditure incurred; and

(xi) reconciliation of utilisation of specific grants for capital

expenditure with transfers to deferred income.

(4) The following procedures shall be carried out at the end of every half year;

namely:-

(i) reconciliation of deposits, advances, receivables and incomes

with subsidiary records and registers;

(ii) accrual of interest on borrowings;

(iii) recording of provision for bills remaining unpaid;

(iv) accrual of interest on advances and investments;

(v) reconciliation of Capital Work in Progress account with records

and registers;

(vi) provision of depreciation for half year; and

(3) Comparative amounts shall be entered on the financial statements for the

preceding financial year except, in the case of the first year to which these rules

apply.

(4) The Commissioner shall, after preparing the Financial Statements,

submit them to the auditor, within two months from the end of the financial year.

(5) The financial statement audit shall be completed within four months from

the end of the financial year. The audited Financial Statements shall be placed

before the Authority for adoption.

(6) The Authority shall adopt the audited Financial Statements within five

months from the end of the financial year.

65. The staff of the Authority.- (1) The number of posts, the designation of

the posts, the method of appointment of the officers and staff of the Authority shall

be as specified in Schedule-I and any additional requirement of staff or officers

shall be as approved by the State Government from time to time:

Provided that, any notification issued or appointment or deputation made by

the Government before commencement of these rules, so far as it is not

inconsistent with the rules deemed to have been issued or made under these rules.

Provided further that, where any post is not able to fill by direct recruitment

or promotion or deputation such posts may be filled on contract basis for a

temporary period.

(2) The conditions of service shall be in accordance with the various service

rules applicable to the State Government employees as specified in Schedule-II:

Provided that, the provisions of the Karnataka Civil Services (Classification,

Control and Appeal) Rules, 1957 shall mutatis and mutandis apply to the

employees of the authority with modifications specified in schedule-II.

(3) The Rules and Orders regarding reservation in appointments as issued by

the Government from time to time shall be followed by the authority.

66. The Reports and Returns to be furnished by the District Road Safety

Committee.- (1) The Reports and Returns to be furnished by the District Road

Safety Committee shall contain,-

(a) the description of all the activities of the District Road Safety

Committee for the immediate preceding year;

(b) the annual accounts for the immediate preceding year; and

(iv) The figures mentioned in the Budget shall be based on detailed

working sheets showing the basis of arriving at various figures

in the Budget Statements;

(v) The principal explanations required shall be in connection with

the differences between the estimates proposed for the ensuing

year and the current year. The explanation shall be short and

consistent with the subject-matter;

(vi) If there are any abnormal receipts or payments that are likely to

be very different from the average trends, they must be explained

fully in explanatory notes to the Budget; and

(vii) While preparing the Budget Estimate, the Commissioner shall

ensure that its normal expenditure is well within its normal

receipts and shall show separately all special items of receipts

and expenditure. Any increase of expenditure shall be carefully

considered with reference to resources, to avoid excess over

normal resources.

72. Commitment for Expenditure.- No expenditure shall be committed by

issue of sanction order or work order unless sufficient budget provision is available

for such expenditure.

73. Supplementary Estimates or Re-appropriation of Budget.- (1) For

incurring additional expenditure not provided in the sanctioned budget, the

Commissioner shall seek Additional Grants through Supplementary Estimates or

Re-appropriation of budget from the Authority and only after sufficient budget

provision has been made, he shall issue the sanction order or work order. Any

proposal for Additional Grants or Re-Appropriation of budget shall be submitted in

Form-XLIV, for approval by the Authority.

(2) The Authority shall not give the sanction for additional grants unless there

is sufficient savings shown under other budget heads or unless additional revenue

measures are shown to cover the additional budget sought.

(3) Additional grants sanctioned as per sub rule (1) or (2) above along with

probable revision in the estimates of receipts and payments shall be placed before

the Authority for consideration of revised estimates adhering to the date stipulated

by the Finance Department in the Calendar for Regulating Budget Activities of the

current financial year for readjusting the Budget to reflect the most likely scenario

SCHEDULE-I

[See rule 65(1)]

Sl.

No.

Category of posts

No. of

posts

Method of Recruitment

Minimum Qualification

(1)

(2)

(3)

(4)

(5)

Commissioner

(1,44,200-2,18,200)

posting

the

Commissioner

for

Transport and Road Safety from transport

Department

Additional Commissioner

(90,500-1,23,300)

By deputation of Additional Commissioner

for

Transport

from

the

Transport

Department

(sanctioned)

Executive Engineer

(67,550-1,04,600)

By deputation of Executive Engineer from

Public Works Department (Sanctioned) for

maximum period of three years.

Finance Officer

(52,650-97,100)

By deputation of Deputy Controller from the

State

Audit

and

Accounts

Department

(Sanctioned) for maximum period of three

years.

Deputy Superintendent of

Police

(52,650-97,100)

By deputation of Deputy Superintendent of

Police from Police Department (Sanctioned)

for maximum period of three years.

Deputy Director Health

(52,650-97,100)

By deputation of District Health Officer or

Deputy Director from Health and Family

Welfare

Department

(Sanctioned)

for

maximum period of three years.

Education Officer

(52,650-97,100)

By deputation of Block Education Officer

from the Department of School Education

and Literacy (sanctioned) for a maximum

period of three years.

Planning Officer

(52,650-97,100)

By deputation of an Officer in the equivalent

cadre

from

the

Planning,

Programme

Monitoring

and

Statistics

Department

(sanctioned) for a maximum period of three

years.

Superintendent

(37,900-70,850)

By Promotion from the cadre of First

Division Assistant / Stenographer on the

basis of combined seniority:

Provided that if no suitable officials are

available by promotion, then by deputation

of an official in the equivalent cadre from the

Transport Department.

For Promotion: Must have

put in a service of not less

than five years in the cadres

specified in column (4)

10.

First Division Assistant

(27,650-52,650)

By Promotion from the cadre of Second

Division Assistant:

Provided that if no suitable officials are

available by promotion, then by direct

recruitment.

For Promotion: Must have

put in a service of not less

than five years in the cadre

Second

Division

Assistant.

For Direct Recruitment:-

Must

holder

Bachelor Degree from an

University

established

Law.

11.

Stenographer

(27,650-52,650)

By direct recruitment in accordance with the

Karnataka Civil Services (Recruitment of

Stenographer and Data Entry Assistants)

Rules, 1983.

accordance

with

the

Karnataka

Civil

Services

(Recruitment

Stenographer

and

Data

Entry

Assistant)

Rules,

1983.

12.

Second Division Assistant

(21,400-42,000)

By direct recruitment

Must have passed

pre-university Examination

or equivalent qualification

SCHEDULE – II

[See rule 65(2)]

Category of Post

Appointing

Authority

Disciplinary Authority

Penalty

Appellate Authority

(1)

(2)

(3)

(4)

(5)

(6)

Commissioner

(Ex-officio Post)

State Government

As prescribed under

All India Service Rules

State Government

Additional

Commissioner

(already sanctioned post)

State Government

Represented by

Additional Chief

Secretary/Principal

Secretary to

Government,

Transport

Department

Additional Chief

Secretary/Principal

Secretary to Government,

Transport department

As prescribed under

rule 8 of

Karnataka Civil Services

(Classification Control

and Appeal) Rules, 1957;

State Government

Finance Officer

(sanctioned post)

State Government

Represented by

Additional Chief

Secretary/Principal

Secretary to

Government,

Finance

Department

Additional Chief Secretary

/Principal Secretary to

Government, Finance

department

As prescribed under

Rule 8 of

KCS (CC and A) Rules,

1957;

State Government

Executive Engineer

(sanctioned post)

State Government

Represented by

Additional Chief

Secretary/Principal

Secretary to

Government,

Public Works

Department

Additional Chief Secretary

/Principal Secretary to

Government, Public Works

department

As prescribed under

Rule 8 of

KCS (CC and A) Rules,

1957;

State Government

Deputy Superintendent

of Police

(sanctioned post)

State Government

Represented by

Additional Chief

Secretary/Principal

Secretary to

Government,

Home Department

Additional Chief Secretary

/Principal Secretary to

Government, Home

department

As prescribed under

Rule 8 of

KCS (CC and A) Rules,

1957;

State Government

Deputy Director - Health

(sanctioned post)

State Government

Represented by

Additional Chief

Secretary/Principal

Secretary to

Government,

Health and Family

Welfare

Department

Additional Chief Secretary

/Principal Secretary to

Government, Health and

Family Welfare department

As prescribed under

Rule 8 of

KCS (CC and A) Rules,

1957;

State Government

Education Officer

(sanctioned post)

State Government

Represented by

Additional Chief

Secretary/Principal

Secretary to

Government,

Primary Education

Department

Additional Chief Secretary

/Principal Secretary to

Government, Primary

Education department

As prescribed under

Rule 8 of

KCS (CC and A) Rules,

1957;

State Government

Planning Officer

(sanctioned post)

State Government

Represented by

Additional Chief

Secretary/Principal

Secretary to

Government,

Planning

Department

Additional Chief Secretary

/Principal Secretary to

Government, Planning

department

As prescribed under

Rule 8 of

KCS (CC and A) Rules,

1957;

State Government

Superintendent

Commissioner,

Karnataka State

Road Safety

Authority in

respect of promotee

and Commissioner

for Transport and

Road Safety in

respect of officials

deputed from

Transport

Department

Commissioner,

Karnataka State Road

Safety Authority in respect

of promotee and

Commissioner for

Transport and Road Safety

in respect of officials

deputed from Transport

Department

As prescribed under

Rule 8 of

KCS (CC and A) Rules,

1957;

Authority in case of

Promotee

/ Transport Department

in case of Deputation

First Division Assistant

(sanctioned post)

Commissioner,

Karnataka State

Road Safety

Authority in

respect of promotee

and Commissioner

for Transport and

Road Safety in

respect of officials

deputed from

Transport

Department

Commissioner,

Karnataka State Road

Safety Authority in respect

of promotee and

Commissioner for

Transport and Road Safety

in respect of officials

deputed from Transport

Department

As prescribed under

Rule 8 of

KCS (CC and A) Rules,

1957;

Authority in case of

Promotee

/ Transport Department

in case of Deputation

Stenographer

Commissioner,

Karnataka State

Road Safety

Authority

Commissioner,

Karnataka State Road

Safety Authority

As prescribed under

Rule 8 of

KCS (CC and A) Rules,

1957;

Authority

Second Division

Assistant

(sanctioned post)

Commissioner,

Karnataka State

Road Safety

Authority in

respect of promotee

and Commissioner

for Transport and

Road Safety in

respect of officials

deputed from

Transport

Department

Commissioner,

Karnataka State Road

Safety Authority in respect

of promotee and

Commissioner for

Transport and Road Safety

in respect of officials

deputed from Transport

Department

As prescribed under

Rule 8 of

KCS (CC and A) Rules,

1957;

Authority in case of

Promotee

/ Transport Department

in case of Deputation

SCHEDULE-III

(See rule 16)

Form

No.

Contents

Rule No.

Cash Book

19(1)

19(3)

Bank Book of _______ Bank, Account

No.______

20(1)

Journal Book

21(2)

General Ledger and Sub-ledger

22(2)

Classified Register of Receipts and

Payments

23(2)

Monthly Classified Abstract of Receipt

and Payments

23(2)

Receipt Voucher

24(2)

Payment Voucher

24(3)

Contra Voucher

24(4)

Journal Voucher

24(5)

Voucher Number Register

25(2)

Receipt for moneys received

29(1) and 30(1)

30(2)

38(3)

Payment Order

38(4)

Section

38(5)

Grant Register

53(2)

Loan Advise

54(b)(2)(ii)

Monthly Statement of Outlay and

Progress on Works

54(b)(2)(iv)

55(1)

55(2)

Auction

55(3)

Deposit Refund / Adjustment / Lapse

Advice

59 (1)

59 (2)

60(2)

61(1)

Monthly Receipts and Payments Account

65 (2) (a)

Monthly Trial Balance

Balance Sheet

65 (2) (b)

Income and Expenditure Statement

65 (2) (c)

Form-I

(See rule 18(1))

CASH BOOK

Receipts (Dr)

Payments (Cr)

Partic

ulars

Che

que

Han

Bud

get

Cod

Sourc

e of

Finan

cing

Partic

ulars

Che

que

Bud

get

Cod

Sourc

e of

Finan

cing

Form-II

(See rule 18(3))

Register of Cash Drawn and Disbursed

Date:

Cash Received

Cash Disbursed

Remark

Cheque

No/Date

Purpose

Amount

Name

of the

Payee

Bill

No/Date

Particulars

Amount

Opening balance

Cash drawn

Total

………….

…………..

Cash disbursed

Closing Balance

Total

………..

……….

Entered by________________

Checked by _______________

(Cashier)

(Finance Officer)

Instructions:

1. The Register shall be maintained by the Cashier.

2. The Finance Officer shall verify the bills with the entries in this Register and the

cash balance with the Cashier, and prepare Payment voucher.

3. The total bill pending for payment shall be tallied with the closing cash balance,

by the Cashier and the Finance Officer.

Form-III

(See rule 19(1))

Bank Book of _________ Bank

Bank Account Number_____________

Receipts (Dr)

Payments (Cr)

Rem

ark

Vouc

her

No.

Partic

ulars

Acco

unt

Hea

Sourc

e of

Finan

cing

Vouc

her

No.

Partic

ulars

Cheq

No/

Date

Acco

unt

Hea

Sourc

e of

Finan

cing

Prepared by:

Cashier

Checked by:

Finance Officer Additional Commissioner

Instructions:

1. A separate Bank Book shall be used for each source of Fund.

2. Bank book shall be balanced at the end of each day and the closing balance of each

day shall be carried forward to the next day

3. Account Head and narration and payees name shall be recorded in the Particulars

columns.

Form-IV

(See rule 20(2))

Journal Book

Source of Finance……….

Date

Voucher

Particulars

Account

Head

L/F

Debit

Amount

(Rs)

Credit

Amount

(Rs)

Remark

Prepared by

(Finance Officer)

Checked by

Additional Commissioner

Instructions:

1. A separate Journal Book shall be used for each source of finance.

2. Narration shall be recorded in the Particulars columns.

Form-V

(See rule 21(2))

General Ledger and Sub-ledger

Source of Finance…………

Rem

ark

Vouc

her

No.

Partic

ulars

Head

Acco

unt

Fol

Amo

unt

(Rs)

Vouc

her

No.

Partic

ulars

Head

Acco

unt

Fol

Amo

unt

Prepared by;

Checked by;

Finance Officer

Additional Commissioner

Instructions:

1. Separate Ledger shall be maintained for each source of finance.

2. All entries from Cash book, Bank Book and Journal except Contra entries shall be posted

to the respective accounts in the Ledger.

3. Each account in the Ledger shall be balanced at the end of each month and the balance

shall be carried to the next month.

Form-VI

(See rule 22(2))

Classified Register of Receipts and Payments

For the month of ……………..

RECEIPTS [ ] PAYMENTS [ ] (Tick whichever is applicable)

Revenue Account [ ] Capital Account [ ] Extraordinary Account [ ]

Date

Vouch

er No.

Budget Heads

Remar

Budget

Head

…..

Budget

Head

…..

Budget

Head

…..

Budget

Head

…..

Budget

Head

…..

Budget

Head

…..

Budget

Head

…..

Total

for

the

Mont

Prepared by

Finance Officer

Checked by

Additional Commissioner

Instructions:

1. Separate accounts for the Budget groups i.e. Revenue Receipts / Payments, Capital

Receipts / Payments & Extraordinary accounts shall be maintained for each month.

2. Separate columns should be provided for each budget head, indicating the budget

head.

3. Only budget heads applicable and approved by the government in the budget

document shall be recorded in this form.

4. Monthly totals shall be struck under each budget head and the same transferred to

the monthly abstract of receipts and payments in AS Form No 7.

5. In case of recoveries from contractors’ bills, pay bill etc, gross amount shall be

accounted in Revenue Payments account, and the recoveries shall be accounted in

Extraordinary account

6. On final payment of recoveries, they shall be recorded on the payment sheet of the

Extraordinary account.

Form-VII

(See rule 22(2))

Monthly Classified Abstract of Receipt and Payments

For the month of ……………

RECEIPTS [ ] / PAYMENTS [ ] (Tick whichever is applicable)

Partic

ulars

Budget Heads

Budget Head

(………………/….)

Budget Head

(………………/….)

Budget Head

(………………/….)

Budget Head

(………………/….)

Appro

ved

Actuals

Appro

ved

Actuals

Appro

ved

Actuals

Appro

ved

Actuals

For

the

nth

Cumul

ative

For

the

nth

Cumul

ative

For

the

nth

Cumul

ative

For

the

nth

Cumul

ative

Revenue Account

Receip

Payme

nts

Capital Account

Receip

Payme

nts

Extraordinary Account

Receip

Payme

nts

Openi

Cash

and

Bank

Balanc

Total

Receip

Total

Payme

nts

Closin

g Cash

and

Bank

Balanc

Prepared by

Finance Officer

Instructions:

1. Budget heads shall be identical to the budget heads shown in Budget Document.

2. Budget heads as applicable and approved in the Budget Document should be shown in

this form.

Form-VIII

(See rule 23(2))

Receipt Voucher

Cash Received/Cheque Received /Direct Remittance to Bank (Tick

whichever is applicable)

Voucher No……

Date……….

Head of Account

Particulars

Amount

Total

Amount in words

Narration

Prepared by

Approved by

Instructions:

1. Separate Receipt Vouchers shall be prepared in respect of cash receipts, receipts by way

of cheques, and direct credit in different bank/treasury Accounts

2. Separate Receipt vouchers shall be prepared for receipts pertaining to different Head of

Accounts.

3. Details of amount received etc. may be written in the “Particulars” column.

Form-IX

(See rule 23(3))

Payment Voucher

Name of the Claimant: _____________

Payment Order/WorkOrder No.: _____________________

Cheque No/Date: _____________drawn on ___________________ (Bank

Name)

Vr. No………

Date:

……….

Head of Account

Particulars

Amount

Total

Amount in words

Narration

Prepared by

Approved by

Received payment:

(Receiver’s Signature)

Instructions:

1. A separate Payment Voucher shall be prepared in respect of each

payment.

2. Payment/work Order shall be attached to the Payment Voucher.

3. Cheque No. and date and bank name shall be noted in the case of

payment by way of cheques.

4. Details such as Head of Account, details of amount paid, Payee’s

name etc. shall be written in the “Particulars” column.

Form-X

(See Rule 23(4))

Contra Voucher

Voucher No/Date: ________________

Cheque No/Date: ________

Cash/Bank

Account

Particulars

Debit

Amount

(Rs.)

Credit

Amount

(Rs.)

Remark

Total

Amount in words

Narration

Prepared by

Approved by

Instructions:

1. A Contra voucher shall be prepared only for transfers, remittances or withdrawals within

the same bank account. In case of Inter-bank account transfers, contra voucher shall be

prepared in the accounts of the transfer, and a receipt voucher shall be prepared in the books

of the transferee fund.

2. Details such as account heads, details of transfer etc. may be written in the “Particulars”

column.

Form-XI

(See rule 23(5))

Journal Voucher

Voucher No/Date: ________________

Ledger

Account

/Folio No.

Particulars

Debit

Amount

(Rs.)

Credit

Amount

(Rs.)

Remark

Total

Amount in words

Narration

Prepared by

Approved by

Instructions:

1. All non-cash/bank transactions shall be accounted through journal vouchers.

2. Details such as account head may be written in the “Particulars” column.

Form-XII

(See rule 24(2))

Voucher Number Register

Head of Account…………

Receipt Voucher

Payment Voucher

Contra Voucher

Journal Voucher

Date

Voucher

No.

Date

Voucher

No.

Date

Voucher

No.

Date

Voucher

No.

Instructions:

1. Separate Register shall be maintained for each Head of Account.

2. Vouchers numbers for each voucher type shall be a separate series like

RV1,RV2,…………..for receipt vouchers PV1,

PV2, …………for payment vouchers

CV1, CV2,………... for contra vouchers

JV1, JV2,………….. for journal vouchers

Form-XIII

(See rules 28(1) and 29(1))

Receipt for Monies Received

Receipt No/Date__________

Cash [ ] / Cheque [ ] (Tick whichever is applicable)

Received from Shri _____________ a sum of Rs. _______ (Rupees____________) towards

___________________

Cheque Number/Date______________ drawn on _________________________(Bank Name)

(Applicable only in the case of cheques)

Sl.

No.

Particulars

(Costs

recovered u/s

18, Arrears

recovered u/s

19, Fines

Recovered u/s

28, 29, 30,

31)

Order &

Date

Amount (Rs)

Costs/Fines

Interest/Penalty

Total

Remark

Grand Total

* N.B. Cheques/drafts/bankers cheques are subject to realisation

Signature of the staff/official receiving the Payment

Instructions:

1. The original receipt shall be given to the payer and duplicate handed over to the

concerned section for up-dation of records or processing. The triplicate shall be

maintained in the receipt book and used to update the cash book by the Cashier.

2. Interest/penalty income, if any, shall be shown in a separate row.

Form-XIV

(See rule 29(2))

Register of Cheques Received

Date:

Name

of the

Colle

ctor

Recei

No./

Date

Recei

ved

from

Particu

lars

der

No.

Cheq

No./

Date

Name

of the

Bank

Fees/C

ost/

Others

(Rs)

Intere

st/

Penal

(Rs)

Tot

(Rs

)

Date

realiza

tion &

Bank

ref.

No.

Rem

ark

Prepared by _________

(Cashier)

Instructions: In case of dishonoured cheques, the fact shall be recorded in the “Remarks”

Column.

Form-XV

(See rule 34)

Register of Civil Suits

Sl.

No.

the

Suit

Number

Original

Suit

Name

of the

Court

Name

of the

Party

Suit

Brief

Description

of issue

involved in

suit

Money

Value

involved

in Suit

Money

Value

due

from

whom

Stage of

Suit/Date

Remark

Form-XVI

(See rule 34)

Register of Decrees

Sl.

the

Cou

whi

pass

decr

Numbe

r and

Year of

Suit or

Appeal

Applica

tion

Name,

Addres

s and

Occupa

tion of

the

Parties

Names

and

addres

ses

and

occupa

tion of

the

Judge

ment

Debtor

Num

ber

and

Date

Decr

ees

Steps taken

for recovery

Recoveries effected

Written off

irrecoverab

Num

ber

steps

Dat

e of

taki

Ste

How

recove

red

Amo

unt

Date

credit

Autho

rity

fund

No.

and

Dat

e of

Ord

Amo

unt

(Rs)

Form-XVII

(See rule 37(3))

Register of Bills Received in Sections

Section:____________

Secti

Ref.

No.

Name

of the

Claim

ant

Particu

lars

Head

Acco

unt

Bill

Amo

unt

(Rs)

Bill

passe

(Amo

unt

in Rs)

Total

Deducti

ons

(Rs)

Net

amo

unt

(Rs)

Payment

Cheq

No.

Amo

unt

(Rs)

Form-XVIII

(See rule 37(4))

Payment Order

Head of Account__________

Budget

Provision___________

Section Reference. No : _______

Work

Order Value (Rs.) __________

File No : _______

Bills

passed till now :__________

Bill No. ________ Invoice No: ___________

Bills

paid till now:_____________

Work Order No/Procurement Order No :______

Total

bills passed including this bill ________

Project details:________________

The bill is admitted and passed for payment as follows :

Particulars

Gross amount of the bill

Disallowances, if any

Bill passed Amount

Adjustment, if any

Net amount

(in words Rupees…………………………)

Signature of the Section Head :___________

Date:_________________

Net Amount as passed above

Further disallowances/adjustments, if any

Amount payable to the Claimant

Deductions

Income Tax

Contractors’ Benevolent fund

Royalty

Any other deductions

Net Amount

Balance Payable

Signature of the Finance Officer

Date :

Remarks/Approval of the Commissioner/the

AdditionalCommissioner

Signature of the Commissioner/the Additional

Commissioner

Date :

Journal/Payment Voucher No/Date :

Cheque No. …………………Date …………

Instructions :

1. Section Reference Number shall be taken from the Bills Received Register (AS Form No

16).

2. The payment order shall be prepared for all the bills other than contractors’ bills &

employees pay bills.

Form-XIX

(See rule 37(6))

Register of Bills Received in Accounts Section

Sl.

No.

Dat

Section

to which

the claim

pertains

Sec.

ref.

No./Da

Name

of the

Claima

Partic

ulars

Head of

Account

Bill

No.

Bill

Amo

unt

(Rs)

Bill

passe

(Amo

unt in

Rs)

Total

Deducti

ons (Rs)

Net

amou

(Rs)

Payment

Cheq

No.

oun

(Rs)

Instructions:

Section Reference No. may be alphanumeric, with alphabetical prefixes for identifying the

Section For example: Ed for Education Section, En for Engineering Section, Hl for Health

Section, Pc for Police Section, Pl for Planning Section, Tr for Transport Section.

Form-XX

(See rule 52(2))

Grant Register

Name of the Grant :________________

Terms of the Grant : _________________

Order & Designation of the Authority sanctioning the Grant :__________

Sanctioned Amount:________________

Openin

Balance

(Rs.)

Grant Received

Payment

Unutilize

d amount

(Rs.)

Voucher

No./Dat

Amoun

t (Rs.)

Cumulativ

e Amount

(Rs.)

Voucher

No./Dat

Particular

s of

Payment

Amoun

Instructions :

1. The Register shall be maintained for all grants as defined in rule 3(b).

2. A separate register shall be over several years in separate folios for each year allocating

several folios for a year to post transactions spilling over to subsequent years.

Form-XXII

(See rule 53(b)(2)(iv))

Monthly Statement of Outlay and Progress on Works

Name of the executing agency:

Name of the project, with description:

Estimated cost: Rs.

Revised estimate cost if any: Rs.

Date of commencement of the Project:

The period during which the project is to be completed as per the: Year(s) / months

Agreement entered by the executing agency with the Authority

Particulars of

Work

Expenditure

upto Previous

Month

Expenditure

during the

Month

Progressive

Expenditure

Remark

Form-XXIII

(See rule 54(1))

Register of Deposits

Type of Deposit:______________

Deposit Received

Deposit Refunded/Adjusted

Name

of the

Deposit

Particul

ars of

deposit

includin

g work

order

details,

if any

Receip

Vouch

Numb

er and

Date

Head

Accou

Amou

nt Rs

Due

Date

for

Refun

d of

Depos

receiv

Referen

numbe

r of

Deposit

Refund

Advice

(AS

Form

No.)

Vouch

Numb

er and

Date

Amou

Deposi

repaid

Adjust

/lapse

Rema

Entered by_______________

Verified by________________

Date :

Instructions :

1. Separate pages may be set apart for each class of deposits.

2. The balances in the Register shall be totalled, and reconciled with the balances in the

respective account in the Ledger at the end of every Half Year

3. At the beginning of every Year, the details and balances shall be brought forward in the

new Registers in respect of deposits remaining unpaid.

Form-XXIV

(See rule 54(2))

Register of Bank Guarantees

Sl.

No.

Bank

Guarantee

No.

Received from

Amount

Purpose

Date of

Expiry/

Date of

Renewal

Remark

Entered By__________________________

Verified By______________________

Date:____________

Instructions:

When the Bank Guarantee is returned, after the completion of contract, the same shall be

noted in the Remark column.

Form-XXV

(See rule 54(3))

Register of Miscellaneous Sales or Auction

Sale/auction/lease :

Date of sale/auction /lease :

Particulars of sale/auction/lease :

Authority for sale/auction/lease :

Part A: Particulars of EMD

Part B:

Sale/Auction/Lease

Nam

and

Addr

ess

the

bidd

ers

Amo

unt

depo

sit

recei

ved

Form

Deposi

(Cash/

DD)

Signat

ure of

the

perso

receivi

EMD

Amo

unt

depo

sit

repai

Signat

ure of

the

perso

receivi

back

the

EMD

Name

and

Addre

ss of

the

succes

sful

bidder

Amount

for which

sold/aucti

oned/

leased

Term

s of

awar

d of

contr

act

Amou

Receiv

(Cash/

DD)

Rece

ipt

No.

and

Date

Signat

ure of

the

perso

receivi

Amou

Signature of the person nominated for conducting the sale/auction :

Date :

Instructions :

1. Part A of the Register shall be used for recoding the details of EMDs received from the

bidders, and refund of deposit to unsuccessful bidders.

2. Part B shall be used for recording the details of the successful bidder, and the terms of

the contract.

3. Receipt in AS Form No.13 shall be issued only to the Successful bidder. In the case of

unsuccessful bidders, receipt shall not be issued, if EMDs are refunded.If the EMD could

not be refunded, receipt shall be issued for such EMD, and the EMD shall be brought into

account.

Form-XXVII

(See rule 57)

Register of Securities

Sl.

No.

Date

Order

under

which

securi

furnis

hed

Date

furnis

hing

Securi

Name &

Address

of the

person

furnishing

Security

Purpose

furnishing

security

No and

Date of

the

document

security

Initials of

the

Additional

Commissio

ner

No. &

date of

the

Order

sanctio

ning

the

return

encash

ment of

securit

Date

retu

enca

shm

ent

Signatu

re of

the

person

acknow

ledging

receipt

securit

docum

ent

Initials of

the

Additional

Commissio

ner

Form-XXVIII

(See rule 58(1))

Register of Loans

Sl No

Name of the Lending Agency

Number and Date of Order Sanctioning the

Loan

Amount sanctioned

Purpose for which Loan was Taken

Rate of Interest:

Schedule of repayment & payment of

interest:

Particulars of Loan

Received

Particulars of

Repayment

Balan

ce of

Loan

(Rs)

Particulars of Interest

Vouc

her

No. &

Date

Amoun

t of

Loan/L

oan

Instalm

ent

receive

d (Rs)

Cumula

tive

Loan

amount

received

(Rs)

Vouc

her

No. &

Date

Amoun

t of

Instalm

ent (Rs)

Cumulat

ive

amount

repayme

nt (Rs)

Inter

est

due

(Rs)

Interest paid

Rem

ark

Vouc

her

no/D

ate

Amo

unt

(Rs)

Entered By_______________

Date:_______

Verified By_________________

Date:_______

Instruction:

In case of equated monthly/quarterly instalments for repayment, interest need not be shown

separately. Allocation between interest and principal may be made at the end of the year.

Form-XXIX

(See rule 58(2))

Register of Sinking Fund

Particulars of the

Loan:________________________________

Amount of Loan and rate of interest:

_____________________

Date of raising the loan:

__________________________

Due date of repayment:

__________________________

Amount of Sinking fund

Instalment:________________________

Mode of investment of Sinking Fund

balance: ______________

Rate of interest on the investment:

_________________________

Date of maturity of the investment:

_________________________

Transfer to

Sinking Fund

Investment

Interest Earned

on Investment

Particulars of

Repayment

Voucher

No./Dat

Amoun

t (Rs)

Vouche

No./Dat

Amoun

t (Rs)

Voucher

No./Dat

Amount

(Rs)

Vouche

No./Dat

Amoun

t (Rs)

Remar

Entered By_______________

Date:_______

Verified By_________________

Date:_______

Form-XXX

(See rule 59(2))

Register of Earmarked Fund

Head of Account:__________

Name of the Earmarked (Special) Fund: ___________________

Bank Name and Account No.: _____________________________

Creation/Addition of Fund

Utilization of Fund

Balan

ce of

Fund

Rema

Vouch

No./D

ate of

Creati

on of/

Additi

on to

the

Fund

Particul

ars

Amo

unt

(Rs)

Cumula

tive

Amount

(Rs)

Vouch

No./D

ate

Particul

ars

Amo

unt

(Rs)

Cumula

tive

Amount

(Rs)

Form-XXXI

(See rule 60(1))

Register of Advances

Type of Advance: ________

Details of Advance

Balance

Outstan

ding at

the

beginnin

g of the

year

Month and date of recovery/adjustment

whom

advan

ced

Vouc

her

No./

Date

Amoun

Advan

ced

Terms

Advan

ce*

April

May

June

July

Vouc

her

No. /

Date

Amou

Vouc

her

No. /

Date

Amou

Vouc

her

No. /

Date

Amou

Vouc

her

No. /

Date

Amou

Month and date of recovery/adjustment

August

Septemb

October

Novembe

Decembe

January

February

March

Vouc

her

No.

Date

Amo

unt

Vouc

her

No.

Date

Amo

unt

Vouc

her

No.

Date

Amo

unt

Vouc

her

No.

Date

Amo

unt

Vouc

her

No.

Date

Amo

unt

Vouc

her

No.

Date

Amo

unt

Vouc

her

No.

Date

Amo

unt

Vouc

her

No.

Date

Amo

unt

* (Whether interest-bearing, if so rate of interest, amount of instalment etc)

Instructions :

1. Separate registers may be maintained for different types of advances, including different

types of advances to employees, if found necessary.

2. Separate Registers shall be maintained for each year.

3. At the beginning of every Year, the details and balances shall be brought forward in the

new Registers in respect of advances which are not fully recovered at the end of the previous

year.

Form-XXXII

(See rule 64(2)(a))

Monthly Receipts and Payments Account for the Year Ended__________

Receipts

Payments

Rema

Head of Account

Sched

ule

No.

For the Period

Ended___________

Head of Account

Sched

ule

No.

For the Period

Ended__________

Total

for

Previou

Month

Total

for

Current

Month

Cumula

tive

Total

upto

the end

of the

Period

Tota

l for

ious

Mon

Total

for

Current

Month

Cumu

lative

Total

upto

the

end of

the

Period

Opening Cash and Bank

Balance

R-01

Operating Receipts

Operating Payments

Fees

R-02

Remissions and

Refunds

P-01

Cess

R-03

Human Resource

Expenses

P-02

Fines

R-04

General Expenses

P-03

Costs

R-05

Operations &

Maintenance

P-04

Grants

R-06

Interest & Finance

Charges

P-05

Contributions

R-07

Program Expenses,

Grants, etc.,

P-06

Interest/Dividend Earned

R-08

Prior Period Expenses

P-07

Other Receipts

R-09

Purchase of Stores

P-08

Prior Period Receipts

R-10

Expenditure out of

Earmarked Funds

P-09

Non-Operating Receipts

Grants & Contributions for

Specific Purposes

R-11

Repayment of Secured

Loans

P-10

Secured Loans

R-12

Repayment of

Unsecured Loans

P-11

Unsecured Loans

R-13

Refund of Deposits

P-12

Deposits received

R-14

Payment of Other

Liabilities

P-13

Other Liabilities

R-15

Acquisition of Fixed

Assets

P-14

Sale/Disposal of Assets

R-16

Capital Work in

Progress (CWIP)

P-15

Sale/Realisation of

investments

R-17

Investments

P-16

Recovery of Loans, Advances

and Deposits

R-18

Loans, Advancements

and Deposits

P-17

Other Receipts (specify)

R-19

Miscellaneous

Expenses

P-18

Other Payments

(specify)

P-19

Closing Cash & Bank

Balance

P-20

Grand Total

Schedules to Receipts and Payments Account

Head of Account

For the Period Ended_________

Rema

Total for

Month

Total for

Current

Month

Total upto

the end of

the Period

Schedule R-01: Opening Cash and Bank Balance

Cash

Nationalised Bank

Scheduled Bank

Treasury

Other Banks

Fixed Deposits in Banks

Total

Schedule R-02: Fees

Compounding Fee collected u/s 200 of MV Act by

Transport Department

Compounding Fee collected u/s 200 of MV Act by

Police Department

Smart Card Fee

Compounding Fee collected u/s 30

Total

Schedule R-03: Cess

Road Safety Cess

Other Cesses

Total

Schedule R-04: Fines

Court Fines collected u/s 28

Court Fines collected u/s 29

Total

Schedule R-05: Costs

Cost recovered u/s 18

Amount recovered u/s 19

Total

Schedule R-06: Grants

Grants made by the State Government

Grants made by the Central Government

Total

Schedule R-07: Contributions

Contributions made by the State Government

Contributions made by the Central Government

Contributions made by the Public

Contributions made by the Private Institutions or

Organisations

Total

Schedule R-08: Interest/Dividend Earned

Interest from Investments

Dividends from Investments

Interest from Bank Accounts

Interest on Loans & Advances to Employees

Interest on Loans to others

Interest – Others

Total

Schedule R-09: Other Receipts

Income from Projects taken on commercial basis

Recoveries

Other Income

Total

Schedule R-10: Prior Period Receipts

Contributions from public or private organisations

Other receipts

Total

Schedule R-11: Grants & Contributions for Specific Purposes