िनबंधन सं या पी0ट0-40

बहार

बहार

बहार

बहार गजट

गजट

गजट

गजट

असाधारण अंक

असाधारण अंक

असाधारण अंक

असाधारण अंक

बहार सरकार ारा ूकािशत

बहार सरकार ारा ूकािशत

बहार सरकार ारा ूकािशत

बहार सरकार ारा ूकािशत

7 आ !न

आ !न

आ !न

आ !न 1932

1932

1932

1932 (श0)

(सं

सं

सं

सं0 पटना

टना

टना

टना 687)

)

)

) पटना

टना

टना

टना,

,

,

, बुध

बुध

बुध

बुधवार

वार

वार

वार, 29

29

29

29 िसत- ब

िसत- ब

िसत- ब

िसत- बर 20

20

20

2010

10

10

10

iapk;rh jkt foHkkx

&&&&&&

vf/klwpuk

5 tqykbZ 2010

la0 5i@fo0&1&08@2009@ia0jk0@4868—fcgkj iapk;r jkt vf/kfu;e] 2006 dh ?kkjk&30] 58 ,oa

85 ds rgr jkT; ds xzke iapk;rksa] iapk;r lfefr;ksa ,oa ftyk ifj"knksa }kjk Hkkjr ds fu;a=d ,oa

egkys[kkijh{kd rFkk iapk;rh jkt ea=kky;] Hkkjr ljdkj }kjk fu?kkZfjr layXu ekWMy ,dkmfUVax flLVe izi=

esa 1 vizhy 2010 ls ys[kk la/kkj.k fd;k tk;sxkA

fcgkj&jkT;iky ds vkns'k ls]

¼g0½ vLi"V]

ljdkj ds lfpoA

2

बहार गजट (असाधारण), 29 िसत- बर 2010

ACCOUNTING STRUCTURE (FORMATS, GUIDELINES AND LIST OF CODES)

FOR PANCHAYATI RAJ INSTITUTIONS, COMPTROLLER AND AUDITOR

GENERAL OF INDIA AND MINISTRY OF PANCHAYATI RAJ,

GOVERNMENT OF INDIA

PANCHAYATI RAJ INSTITUTIONS

GUIDELINES FOR PREPARATION OF RECEIPTS & PAYMENT ACCOUNTS

Introduction

Based on the recommendations of the Eleventh Finance Commission, for exercising proper

control and securing better accountability, the formats for the preparation of budget & accounts and

database on finances of PRIs were prescribed by C&AG in 2002. These formats were further

simplified in 2007 for easy adoption at grass root level. The Technical Committee on Budget and

Accounting Standards for PRIs in the meeting held on 4 ^th August 2008 co-chaired by Secretary,

Ministry of Panchayati Raj, Govt. of India and Deputy Comptroller and Auditor General (LB),

considered the need for developing simple but robust format of accounts and constituted a

Sub-Committee co-chaired by Director General (LB) and Principal Secretary, Panchayati Raj

Department , Govt. of Gujarat, for the purpose. The sub-committee included the members from

Ministry of Panchayati Raj, Govt. of India, Planning Commission, Ministry of Finance, Representative

from Govt. of West Bengal , Uttar Pradesh, Andhra Pradesh and representatives from Controller

General of Accounts (CGA) and National Informatics Centre(NIC). Director(LB) was the member

secretary of the Sub-Committee. The mandate of the Technical committee to the sub-committee

inter alia include to prescribe simple but robust accounting system for PRIs, comprehensible

to the elected representatives and functionaries of PRIs and facilitates generation of financial

reports through Information and Communication Technology.

The Sub-Committee in the meeting held on 5 ^th December 2008, entrusted the preparation

of Simplified Accounting System to the Member Secretary of the Sub Committee and desired that

the draft format of accounts be circulated among members of the sub-committee, for suggestion.

The simplified accounting formats for PRIs have been prepared and circulated among the members

of the Sub-Committee by 5 ^th January 2009 and the committee in the meeting held on 15 ^th January

2009 approved the Draft Simplified Format Accounts for PRIs. The Technical Committee on Budget

and Accounting Standards for PRIs in the meeting held on 29 ^th January 2009 approved the Simplified

format of accounts for PRIs.

2. Salient features of the simplified format of accounts

The first four-digit classification in the simplified system is the major head represent

function enumerated in the 11 ^th Schedule of the Constitution. The second three-digit

classification is the minor head represent the programme/unit of expenditure.

However under few major Heads (2851,2406,2403,2211,2205 and 2202) the minor head

represents the function due to clubbing of function enumerated in the Eleventh Schedule of the

Constitution. The third tier two-digit (00 to 99) is the object head which represent the object

item of expenditure.

Two-digit standardized object head has been recommended for most commonly used

items of expenditure as detailed in para 7.A. PRIs may open separate object head as per

requirements under each minor head. Similarly, object head under receipts head may be

opened as per requirement. Wherever required the minor head '800-Other Receipts' may be

opened under the receipts head and '800-Other Expenditure' under expenditure head. For

better planning, monitoring and decision making, the central schemes have been given distinct

two-digit sub-heads. Considering the number of state schemes and diversity among the

states, two-digit Alpha- numeric sub-heads may be operated for state schemes. The two-

digit standardised object heads may be operated for accounting the scheme requirements as

per guidelines. Details are given at para 7.B.

3

बहार गजट (असाधारण), 29 िसत- बर 2010

For assigned revenue from State/Central Govt. minor head '901-Share of net proceeds

assigned to Panchayats' has been opened under relevant receipts Major Heads.

The Accounts have to be kept in two parts, Part I to record transactions of all receipts

and expenditure relating to Panchayat Fund and Part II to record transactions relating to

provident funds, loans, deposits and advances etc, with close to balances.

3. Functions as per Eleventh Schedule and corresponding Major Head

All the 29 functions listed in the Eleventh Schedule of the Constitution are

classified under 23 major heads. Besides, Major Head '2049- Interest Payments', '2071-

Pension and Other Retirement Benefits' and '2515- Panchayati Raj Programmes' along

With relevant receipts and capital Major Heads were opened to facilitate the PRIs to account

their activities. Details of Functions and corresponding Major Heads are as follows :

Sl.

No.

Functions listed in

the XIth Schedule

of the Constitution

Nomenclature of the

Revised Major Head

Corresponding Major Heads

Receipts

Revenue

Expenditure

Capital

Expenditure

1

Agriculture,

including

Agricultural

Extension

Agriculture, including

Agricultural Extension

0435

2435

4435

2

Land Improvement,

Implementation of

Land Reforms, Land

Consolidation and

Soil Conservation

Soil and Water

Conservation

-

2402

4402

3

Minor Irrigation,

Water Management

and Watershed

Development

Minor Irrigation

0702

2702

4702

4

Animal Husbandry,

Dairying and Poultry

Animal Husbandry,

Dairying, Poultry and

Fuel 0403 and

Fodder

0403

2403

-

5

Fisheries

Fisheries

0405

2405

4405

6

Social Forestry and

Farm Forestry

Forestry

0406

2406

4406

7

Minor Forest

Produce

Minor Forest Produce

0406

2406

4406

8

Small Scale

Industries, including

Food Processing

Industries

Village and Small Scale

industries

0851

2851

4851

9

Khadi, Village and

Cottage Industries

Village and Small Scale

industries

0851

2851

4851

10

Rural Housing

Rural Housing

0216

2216

4216

11

Drinking Water

Water Supply and

Sanitation

0215

2215

4215

12

Fuel and Fodder

Animal Husbandry,

Dairying, Poultry and

0403

2403

-

4

बहार गजट (असाधारण), 29 िसत- बर 2010

Sl.

No.

Functions listed in

the XIth Schedule

of the Constitution

Nomenclature of the

Revised Major Head

Corresponding Major Heads

Receipts

Revenue

Expenditure

Capital

Expenditure

Fuel 0403 and

Fodder

13

Roads, Culverts

Bridges, Ferries,

Waterways and

Other Means of

Communication

Transportation

-

3054

5054

14

Rural Electrification,

including

Distribution of

Electricity

Rural Electrification

0801

2801

4801

15

Non-conventional

Energy Sources

Non-conventional

Sources Energy

0810

2810

4810

16

Poverty Alleviation

Programme

Poverty Alleviation

Programme

-

2501

-

17

Education, including

Primary and

Secondary

Schools

Education

0202

2202

4202

18

Technical Training

and Vocational

Education

Technical Training and

Vocational Education

-

2203

-

19

Adult and Non-

formal Education

Education

0202

2202

4202

20

Libraries

Art, Culture and

Libraries

-

2205

4205

21

Cultural Activities

Art, Culture and

Libraries

-

2205

4205

22

Markets and Fairs*

Market and Fairs

0206

2206

4206

23

Health and

Sanitation, including

Hospitals,

Primary Health

Centres and

Dispensaries

Health and Family

Welfare

Water Supply and

Sanitation

0210

0215

2210

2215

4210

4215

24

Family Welfare

Health and Family

Welfare

-

2210

-

25

Women and Child

Development

Women and Child

Welfare

-

2211

-

26

Social Welfare,

including Welfare of

the

Handicapped

Social Security and

Welfare

-

2235

4235

5

बहार गजट (असाधारण), 29 िसत- बर 2010

Sl.

No.

Functions listed in

the XIth Schedule

of the Constitution

Nomenclature of the

Revised Major Head

Corresponding Major Heads

Receipts

Revenue

Expenditure

Capital

Expenditure

and Mentally

Retarded

27

Welfare of the

Weaker Sections,

and in particular, of

the Scheduled

Castes and the

Scheduled Tribes

Welfare of Scheduled

Castes, Scheduled

Tribes and Other

Weaker Sections

-

2225

-

28

Public Distribution

System

Public Distribution

System

-

2408

4408

29

Maintenance of

Community Assets

Maintenance of

Community Assets

0059

2059

-

Additional Heads

Interest Receipts /

Payment

0049

2049

-

Pension and Other

retirement benefits

0071

2071

-

Panchayati Raj

Programmes

0515

2515

4515

* New Major Head '2206 - Market and Fairs' along with the relevant Receipts and Capital Major

Heads has been prescribed since large number of transactions under market and fairs takes

place at PRI level.

4. Accounting of other Transactions

In addition, Panchayats may also operate the following separate major heads to record

all transactions (Receipts and Payments/Disbursement) under Loans, Pension & Provident Fund,

Insurance and Pension Fund, Deposit and Advances and Civil Advance, depending upon the

requirement :

7610- Loans to Panchayat Employees

8011- Insurance and Pension Fund

8550- Civil Advances

8009 – Provident Fund

8443 – Civil Deposit

To record all unclassified transactions not immediately booked under the respective

functional major heads due to lack of detail/proper classification in the challen/cheque/voucher,

Panchayats may operate '8658-Suspense Accounts'.

Panchayat may operate other major heads of accounts to record transactions of each

additional function devolved subsequently to the Panchayats by the State Government. The

State Government may inform operation of the new major heads to the Pr.Accountant General

/Accountant General (Audit) and Accountant General (A&E) of the respective States.

Accounting Procedure :

(a)

The accounts are prepared on cash basis i.e. a transaction is only recorded when cash is

received or paid.

(b)

Period of accounts is a financial year. A financial year is defined as a period of 12 months

ending 31st March in any year.

6

बहार गजट (असाधारण), 29 िसत- बर 2010

(c)

Daily transactions shall be recorded in Cash Book. The receipts shall be recorded on

receipts side and payments on payments side. Every day the cash book shall be

closed and Closing Balance worked out would then form the Opening Balance for

next day. Classification/head of account for each transaction shall be clearly mentioned.

(d) Every day the details of transactions as recorded in the cash book should be transferred to

either Register of Receipts if the transaction is receipts or to Register of Payments if it is

payment under the respective heads of account.

(e) At the end of the month the bank reconciliation and treasury reconciliation should

be completed and it should be ensured that all differences between cash book and

bank and treasury balances are rectified. If any differences are noticed the corrections

should be made then and there in the Register of Receipts and Register of Payments. At

the end of the month totals in Register of Receipts and Register of Payments can be

struck. This would give the total expenditure under each head of account for the

month. Where PRIs and Bank/Treasury are computerized, online reconciliation with

Bank/Treasury may be followed.

(f)

At the end of each month the totals of Receipts and Payments (upto object head level)

are to be posted to the Monthly Receipts and Payment Account.

(g) The monthly figure is added to previous month's progressive total and the figures up to

the end of the current month can be worked out in the Consolidated Abstract.

(h) At the end of the year the progressive figure to the end of March can be worked out in the

Annual Receipts and Payment Account.

(i)

After closing of March Accounts, Reconciliation of Receipts and Expenditure figures with

the Departments (online, where facility is available) should be carried out to detect any

misclassification and to clear the unclassified transaction booked in the Suspense accounts

and all transactions appearing as Transfer entries. The final progressive figure under each

head be worked upto the end of March which completes the accounting process for that

year.

(j)

Receipts and Payment account is prepared on the basis of figures in the Consolidated

Abstract.

(k) The Budget of PRIs for the year may be prepared by adopting the classification prescribed

in the Receipts and Payment Account/ List of Codes for functions, programmes and

activities prescribed.

(l)

On the basis of these formats, the State Government may formulate

Budgeting/Accounting rules and manuals for keeping of budget/accounts for

Panchayati Raj Institutions in consultation with the State Accountants General.

(m) Refund of revenues/re-imbursement of expenditure of the current year is to be accounted

as reduction of receipts/expenditure.

(n) Bank/Treasury Reconciliation Statements. Register of Receivable and Payable, Register of

Movable and Immovable property, Register of Inventory, Register of Demand,

Collection and Balance form integral part of the annual accounts. Maintenance of

these register would help in subsequent switch over to the modified accrual system of

accounting.

6.

Simplified Procedures for Transfer Entries

Transfer entries are passed to rectify misclassification of transaction in accounts and

to facilitate eventual accounting under final heads of account. The procedure of transfer

entries can pose difficulties in grassroots level organizations where the accounting

systems are in a relatively nascent stage and may not have such intricacies and complexities

requiring sophisticated degree of knowledge and skills as is expected in higher tiers of

government.

To simplify the accounting process further, it is proposed that Transfer Entries may not

7

बहार गजट (असाधारण), 29 िसत- बर 2010

be required for those tiers of PRIs where the number of transactions are less and corrections if

any can be carried out manually by striking down the wrong entry with red ink and inserting the

correct entry in the cash book as well as Register of Receipts and Payments and if required in

the Monthly and Annual Accounts.

If the mistakes are noticed after closure of the monthly accounts and before closure of

annual accounts, it can be rectified as detailed here under.

Example 1: A sum of Rs.1000/- being Property Tax collected in the month of June 2008

has been misclassified as Entertainment Tax. The mistake is noticed after the closure of Monthly

Accounts in the month of December 2008.

Solution: Minus Credit under MH 0045-101 (to be deducted) is posted in Register of

Receipts and a small note recorded indicating the reason for the minus credit. Credit is given

under MH 0035-101 in Register of Receipts and a small note indicating the reason for the plus

credit is recorded. This has to be done in the month in which the error/misclassification is

noticed and rectified (December 2008).

Example 2: A sum of Rs.9000 for the month of November 2008 towards payment of

overtime allowance to Primary School Teachers of Education Department was misclassified as

office Expenditure of Primary Health Centre of Health Department. This mistake is

noticed after the closure of Monthly Accounts of November 2008.

Solution: Minus Debit (to be deducted from the expenditure of the head) is to be posted

in the Register of Payments against the 2210-101-08 and a small note recorded indicating the

reason for the minus debit. Similarly a contra debit is given in the Register of Payments against

the 2202-101-03 and a small note recorded indicating the reason for the contra debit. This has

to be done in the current month in which the error/misclassification is noticed and rectified.

If mistakes are noticed after closure of annual accounts

No need to change annual accounts but to have a true picture of revenue receipts and

revenue expenditure, 'a note of error' will be made in the Annual Accounts against the Head

where the error was committed. If any receipts on account of error/misclassification occurs the

same will be taken into cash book with a small note and becomes part of the current balance.

If misclassification occurs in scheme expenditure and noticed after the closure of annual

accounts:

If the mistake is noticed after the Annual Accounts are closed and the items of

expenditure are related to different schemes under Revenue/Capital Heads, the progressive

figures have to be changed by '+' and '-'entries against the heads concerned in order to arrive

the correct figures if the schemes are continued further next financial year following the

procedure explained in above categories.

7. A. LIST OF STANDARD OBJECT HEADS

(01) Salaries (1)

(02) Wages

(03) Overtime Allowance

(04) Pensionary charges

(05) Honoraria

(06) Medical treatment

(07) Travel Expenses

(08) Office Expenses (2)

(09) Rent, Rates and Taxes

(10) Audit Fee

(11) Printing

(12) Other Administrative Expenses

(13) Supplies and Materials

(14) Petrol/Diesel

8

बहार गजट (असाधारण), 29 िसत- बर 2010

(15) Advertising and Publicity

(16) Other Contractual Services

(17) Grants – in – aid

(18) Contributions

(19) Subsidies

(20) Share of taxes / duties

(21) Motor Vehicles/hiring charges

(22) Machinery and Equipment

(23) Major Works

(24) Write off / losses

(25) Deduct recoveries

(26) Maintenance

(80) Other Expenditure

Note: (1) Items to be included in this object head are (i) Pay of officers, (ii) Dearness pay of

officers, (iii) Dearness Allowance of Officers, (iv) Pay of establishment, (v) Dearness

pay of establishment, (vi) Dearness Allowance of establishment, (vii) Bonus , (viii)

Interim relief, (ix) Other allowances (CCA, HRA & other fixed allowances), (x) Children

education allowances,(xi) LTC, (xii) Transport allowance.

Note: (2) Items to be included in this object head are (i) Local purchase of stationery, (ii)

Liveries,(iii) Telephone & trunk calls, (iv) Furniture,(v) Service postage stamps,(vi)

Purchase of books and publications, (vii) Office expenses and miscellaneous ,(viii)

Staff car,(ix) Water cooler,(x) Typewriter, (xi) Purchase of accounting machine, (xii)

Charges paid to the State Government for Police Guards,(xiii) Hot and cold weather

charges,(xiv) Electricity & water charges,(xv) Purchase of photo copier,(xvi) Purchase

of computer & laser printer.

7. B. LIST OF STANDARD SUB HEADS FOR CENTRAL SCHEMES

Proposed scheme

code for simplified

accounts for PRIs

Scheme Description

11

National Rural Employment Guarantee Scheme (NREGS)

12

Sampoorna Gramin Rozgar Yojana (SGRY)

13

Swaranjayanti Gram Swarozgar Yojana(SGSY)

14

Indira Awas Yojana (IAY)

15

National Rural Health Mission (NRHM)

16

Accelerated Rural Water Supply Programme (ARWSP)

17

Total Sanitation Campaign

18

Mid Day Meal Scheme

19

Sarva Shiksha Abhiyan

20

Pradhan Mantri Gram Sadak Yojana (PMGSY)

21

Integrated Watershed Management Programme

22

Integrated Child Development Services (ICDS)

9

बहार गजट (असाधारण), 29 िसत- बर 2010

Example to book expenditure of Central Scheme NRHM

2210 Health and Sanitation (Major Head)

101

Primary Health Centre (Minor Head)

15

NRHM (Sub-Head)

02

Wages (Object Head)

Example to book receipts of grants

Similarly, an example to book receipts of grants under various sub plans is indicated

below:

1601 Grants and aid (Major Head)

101

Grants from GOI (Minor Head)

15

NRHM (Sub Head)

* Funds received under Central Scheme are allocated under three parts viz. 796 –

Tribal Sub-Plan (TSP); 789 – Scheduled Caste Sub Plan (SCSP), 700 – Normal Plan. These may

be booked in the accounts formats as per the example above.

8. Information and Communication Technology support

Information and Communication Technology (ICT) has demonstrated the ability to

improve the efficiency, accuracy and analysis of many processes. Accounting is a very

important task, requiring a high degree of accuracy and security. The use of ICTs to support

the accounting processes can play a very important role in easy maintenance and

management of accounts. In the context of Panchayati Raj Institutions (PRIs) many of which

suffer from lack of trained manpower and ability to manage complex accounting

procedures, the ICTs can make the entire process of accounting simple and easy.

Ministry of Panchayati Raj (MoPR) has desired that CAG and NIC should work

together to bring out the new version of PRIASoft (Panchayati Raj Institutions Accounting

Software) that captures the 3-tier revised classification and generates all the reports in the

formats prescribed by the sub-Committee on Budget and Accounting Standards for PRIs.

Accordingly, NIC is working closely with CAG to come out with a new version of

PRIASoft (PRIA Soft ver 2.0), which will have the following features:

1.

The three tier accounting classification consisting of Major Heads, Minor Heads and

Object Heads will be captured by the software. In addition, as defined by CAG in the

revised classification, wherever Central/State scheme activities are to be captured as

per the Scheme guidelines, the software will provide for accounting the scheme as a

Sub-head under the respective Minor Head.

2.

At the time of keying in the receipts and expenditure figures in to the system, the

software will prompt the user to select the appropriate account heads from the three-

tier classification. In case the expenditure is being booked under a scheme, the

software will prompt the user to select the appropriate Sub-head out of the

standardized scheme sub-head created. Once the receipts and expenditure entries are

captured in the system, the software will automatically generate the reports in the

revised formats prescribed by the CAG. Since the new format allows the user to book

expenditure explicitly under sub-head provided for the scheme, scheme-wise

expenditure will also be generated automatically.

3.

In order to extend flexibility to states which want to retain their own existing

classification relating to the schemes, the software will provide mapping of the state-

specific classification to the revised classification proposed by CAG. This will enable

the panchayats in those states to carry on with their ongoing accounting classification

10

बहार गजट (असाधारण), 29 िसत- बर 2010

while at the same time enabling Government of India to view the accounting details of

the PRIs as per the classification prescribed by the CAG.

4.

In order to bring about accountability and transparency in the functioning of PRIs, the

software will be a web-based software and all the accounting data of PRIs will be

available online on a centralized system. However, in view of the lack of Internet

connectivity in many PRIs, an offline version of the software will be made available.

Panchayat level users can enter their account details locally and periodically update

the data on the online site. This will encourage even PRIs with no Internet connectivity

to use the software.

5.

In view of the high security need of the accounting system, the software will provide a

strong authentication mechanism and also maintain detailed audit logs of all the

transactions carried out through the software.

KANWAR MANJIT SINGH

Director General (Local Bodies)

and Chairman/Sub-Committee.

11

बहार गजट (असाधारण), 29 िसत- बर 2010

Format - I

MONTHLY / ANNUAL RECEIPTS AND PAYMENTS ACCOUNTS

OF

Zila Parishad / Panchayat Samiti (Block / Taluk Level) / Village Panchayat .................... for the

month / year of ...................

RECEIPTS

PAYMENTS

Opening Balance

Budget

estimates

(Rs.)

Amount

Actuals

(Rs.)

Heads of

Account

Budget estimates

(Rs.)

Amount Actuals

(Rs.)

i)

Cash in hand

Plan

Non-

Plan

Total

Plan

Non-

Plan

Total

ii)

Balance in Bank

iii)

Balance in Treasury

iv)

Investments

HEAD OF ACCOUNT

PART-I PANCHAYAT FUND

PART 1 –

PANCHAYAT FUND

Revenue Account – Receipts

Tax Receipts

Revenue Account -

Expenditure

0028

Taxes on

Profession, Trades

etc.

2049

Interest

Payments

101

Profession Tax

101

Interest on

Provident

Fund

102

Trade Tax

102

Interest on

Insurance and

Pension Fund

103

Trade Licence Fees

103

Interest on

Other

Deposits and

Accounts

901

Share of net

proceeds assigned

to Panchayats

2059

Maintenance

of

Community

Assets

0029

Land Revenue

101

Maintenance

& Repairs

101

Land revenue

40

Work

Charged

Establishment

Expenditure

102

Surcharge on Land

Revenue Tax

41

Other

maintenance

Expenditure

103

Taxes on Plantation

102

Furnishing

901

Share of net

proceeds assigned

to Panchayats

103

Lease

Charges

0030

Stamps and

Registration Fees

104

Machinery &

Equipments

101

Duty on Transfer by

Sale

2071

Pensions &

Other

Retirement

Benefits

901

Share on net

proceeds assigned

to Panchayats

101

Superannuatio

n &

Retirement

Allowance

0035

Taxes on Property

other than

Agricultrue Land

102

Commuted

value of

Pension

12

बहार गजट (असाधारण), 29 िसत- बर 2010

103

Gratuities

101

Property Tax on

residential Building

104

Family

Pension

102

Property Tax on

Non-Residential

Building

105

Leave

Encashment

Benefits

901

Share of net

proceeds assigned

to Panchayats

106

Other

Pensionary

Benefits

0041

Taxes on Vehicles

2202

Education

101

Taxes on Cycle /

Cart and other

receipts from Non-

Motor Vehicles Act

101

Primary

Education

901

Share of net

proceeds assigned

to panchayats

18

Mid-day Meal

Scheme

0042

Taxes on Goods and

Passengers

19

Sarva Siksha

Abhiyan

101

Toll Tax

102

Secondary

Education

40

Road, Culvert

Bridge

103

Adult

Education

41

Ferry

104

Non-formal

Education

42

Water Ways

2203

Technical

Training and

Vocational

Education

43

Others

101

Assistance to

Universities/

Colleges for

Technical

Training

102

Taxes on entry of

Goods into Local

Area

102

Technical

Schools

103

Taxes on

Passengers/Pilgrims

103

Polytechnic

Colleges

901

Share of net

proceeds assigned

to Panchayats

104

Vocational

Education

0044

Service Tax

2205

Art, Culture

and Libraries

101

Service Tax

101

Promotion of

Art & Culture

901

Share of net

proceeds assigned

to Panchayats

102

Public

Libraries

0045

Taxes on Duties and

Commodities

101

Entertainment Tax

103

Public

Exhibition

102

Advertisement Tax

104

Sports &

Youth

Services

103

Receipts under

Education Cess

2206

Market and

Fairs

104

Receipts under

other Acts

101

Market

13

बहार गजट (असाधारण), 29 िसत- बर 2010

105

Forest Development

Tax

102

Fairs

901

Share of net

proceeds assigned

to Panchayats

2210

Health and

Family

Welfare

101

Primary

Health

Centres

15

NRHM

102

Community

Health

Centres

15

NRHM

103

Hospitals &

Dispensaries

15

NRHM

104

Health Sub-

Centres

15

NRHM

105

Other System

of Medicine

106

Family

welfare

Services

Non-Tax Receipts

2211

Women and

Child Welfare

101

Women

Development

Programmes

0049

Interest Receipts

15

NRHM

101

Interest on Bank

Deposit

102

Child

Development

Programmes

102

Interest on Loans and

Advances

15

NRHM

800

Other Receipts

2215

Water Supply

and Sanitation

0059

Maintenance of

Community Assets

101

Maintenance

of Water

Supply Line

101

Rent from Buildings

102

Maintenance

and Repair of

Tubewells

102

Recovery of Percentage

charges

103

Sewerage and

Sanitation

103

Hire charges of

Machineries and

Equipments

17

Total

Sanitation

Campaign

0071

Contribution &

Recoveries towards

Pension and other

Retirement Benefits

2216

Rural

Housing

101

House site for

Landless

101

Pension Contribution

14

Indira Awas

Yojana (IAY)

102

Leave and Pension

Contribution not levied

Separately

102

Construction

of Houses

0202

Education

14

Indira Awas

Yojana (IAY)

14

बहार गजट (असाधारण), 29 िसत- बर 2010

101

Primary Education

103

Maintenance

& Repairs of

Houses

102

Secondary Education

103

Adult Education

104

Non-formal Education

2225

Welfare of

Scheduled

Castes,

Scheduled

Tribes and

other Weaker

Sections

0206

Market & Fairs

101

Welfare of

Scheduled

Caste

101

Receipts from

Markets/Hut

40

Scholarship to

Student for

Primary

Education

102

Receipts from fairs

41

Scholarship to

Students for

Secondary

Education

42

Scholarship to

Student for

Technical

Education

0210

Health & Family

Welfare

43

Maintenance

of SC hostels

101

Receipts / Contribution

from Patients and

others

102

Welfare of

Scheduled

Tribes

0215

Water Supply &

Sanitation

40

Scholarship to

student for

Primary

Education

101

Receipts from Water

Supply Schemes

41

Scholarship to

Student for

Secondary

Education

102

Fees, Fines etc

42

Scholarship to

Student for

Technical

Education

103

Sewerage & Sanitation

Services

43

Maintenance

of ST hostels

0216

Rural Housing

103

Welfare of

other weaker

sections

800

Other Receipts

40

Scholarship to

student for

Primary

Education

0403

Animal Husbandry,

Dairying, Poultry and

Fuel and Fodder

41

Scholarship to

Student for

Secondary

Education

101

Receipts from Cattle

and Buffalo

Development

42

Scholarship to

Student for

Technical

Education

102

Receipts from Piggery

43

Maintenance

of Weaker

Sections

Hostels

15

बहार गजट (असाधारण), 29 िसत- बर 2010

103

Receipts from Poultry

Development

2235

Social

Security &

Welfare

104

Receipts from Fodder

and Feed Development

101

Social

Welfare

105

Receipts from Other

Livestock Development

102

Welfare of

Handicapped

106

Receipts from Milk

Supply Scheme

103

Welfare of

Mentally

Retarded

0405

Fisheries

104

Assistance to

Voluntary

Organisations

101

Sale of Fish, Fish Seeds

etc

105

Deposit

linked

Insurance

Scheme

102

Auction of Fishing

Rights

2402

Soil and

Water

Conservation

103

Licence Fees, Fines etc

101

Land

Improvement

104

Services and Service

Fees

102

Land Reforms

0406

Forestry

103

Land

Consolidation

101

Social forestry

104

Soil and

Water

Conservation

40

Sale of Timber & other

Forest

Produce

2403

Animal

Husbandry,

Dairying,

Poultry and

Fuel and

Fodder

42

Receipts from Forest

Plantation

101

Cattle and

Buffalo

Development

43

Receipts from

Firewood

Plantation

102

Piggery

Development

102

Farm Forestry

103

Poultry

Development

40

Sale of Timber & Other

Forest Produce

104

Fuel and

Fodder

Development

42

Receipts from Forest

Plantation

105

Insurance of

Livestock and

Poultry

43

Receipts from

Firewood

Plantation

106

Dairy

Development

Projects/

Schemes

103

Fees

107

Extension &

Training

0435

Agriculture including

Agriculture Extension

2405

Fisheries

101

Crop Husbandry

101

Processing,

Preservation

and

Marketing

40

Sale of Seeds

102

Fishery

Cooperatives

16

बहार गजट (असाधारण), 29 िसत- बर 2010

41

Receipts from

Agriculture

Farm

103

Extension &

Training

42

Sale of Manure and

Fertilizers

104

Development

al Schemes

43

Receipts from

Commercial

Crop

2406

Forestry

102

Lease charges for

Storage and

Warehousing of

Agricultural

Product

101

Social

Forestry

0515

Panchayati Raj

Programmes

40

Economic

Plantation

101

District Panchayat

42

Forest

Conservation

and

Development

40

Licence fee

102

Farm Forestry

41

Fees for use of Quarry

40

Economic

Plantation

42

Rent for use of Land

42

Forest

Conservation

and

Development

43

Receipts from

Community

Development Project

103

Zoological

Parks

44

Other Rates & Fees

except

Tax Receipts

104

Public Garden

45

Registration Charges

(Other

than those not covered

under

respective functional

major heads)

105

Minor Forest

Produce

46

Other Service Fees

2408

Public

Distribution

System

47

Other Fines

101

Procurement

& Supply

102

Panchayat Samiti

102

Assistance to

co-operatives

40

Licence Fee

103

Storage &

Warehousing

41

Fees for use of quarry

26

Maintenance

of

Warehouses

42

Rent for use of Land

2435

Agriculture

including

Agriculture

Extension

43

Receipts from

Community

Development Project

101

Crop

Husbandry

44

Other Rates & Fees

except

Tax Receipts

40

Extension of

Farmers

Training

45

Registration charges

(Other than those not

covered under

respective functional

major heads)

41

Crop

insurance

17

बहार गजट (असाधारण), 29 िसत- बर 2010

46

Other Service Fees

42

Scheme for

small

marginal

farmers

and

agricultural

labourers

47

Other Fines

43

Horticulture

and vegetable

crops

103

Gram Panchayat

44

Assistance to

farmer

cooperation

102

Watershed

Development

Programmes

40

Licence fee

2501

Poverty

Alleviation

Programme

41

Fees for use of quarry

101

Central

Schemes

42

Rent for use of Land

11

NREGS

43

Receipts from

Community

Development Project

102

State schemes

45

Registration Charges

(Other

than those not covered

under

respective functional

major

heads)

103

Panchayat

Samity

schemes

46

Other Service Fees

104

Gram

Panchayat

schemes

47

Other Fines

2515

Panchayati

Raj

Programmes

0702

Minor Irrigation

101

District

Panchayat

Programmes

101

Receipts from Water

Tanks/Ponds

102

Panchayat

Samiti

Programmes

102

Receipts from

Tubewells

103

Gram

Panchayat

Programmes

0801

Rural Electrification

2702

Minor

Irrigation

101

Sale of Power

101

Minor

Irrigation

Projects

0810

Non-Conventional

Sources

of Energy

102

Water

Management

101

Sale of Bio-Energy

102

Sale of Solar Energy

2801

Rural

Electrifi-

cation

103

Sale of Wind Energy

101

Purchase of

Power

0851

Village and Small

Scale

Industries

102

Transmission

&

Distribution

18

बहार गजट (असाधारण), 29 िसत- बर 2010

101

Handloom Industries

103

Maintenance

of Street light

102

Handicraft Industries

2810

Non-

conventional

Sources of

Energy

103

Khadi & Village

Industries

101

Maintenance

of bio-gas

plants

104

Sericulture Industries

102

Maintenance

of Solar

Energy

Centre

105

Powerloom Industries

103

Maintenance

of Wind

Energy

Centre

106

Food Processing

Industries

2851

Village and

Small Scale

Industries

107

Other Village

Industries

101

Handloom

Industries

Grants-in-aid

102

Handicraft

Industries

1601

Grants in aid

103

Khadi &

Village

Industries

101

Grants from Central

Government

104

Sericulture

Industries

11

NREGS

105

Powerloom

Industries

12

Sampoorna Gramin

Rozgar

Yojana (SGRY)

106

Food

Processing

Industries

13

Swaranjayanti Gram

Swarozgar Yojana

(SGSY)

107

Other Village

Industries

14

Indira Awas Yojana

(IAY)

3054

Transportati

on

15

National Rural health

Mission

(NRHM)

101

Roads

16

Accelerated Rural

Water Supply

Programme (ARWSP)

102

Culverts

17

Total Sanitation

Campaign

103

bridges

18

Mid Day Meal Scheme

104

Ferries

19

Sarva Shiksha Abhiyan

105

Waterways

20

Pradhan Mantri Gram

Sadak Yojana

106

Other means

of

Transportatio

n

21

Integrated Watershed

Management

Programme

22

Integrated Child

Development Services

102

Grants from State

Government

103

Grants from other

institutions

19

बहार गजट (असाधारण), 29 िसत- बर 2010

Total Revenue Receipts

Total Revenue

Expenditure

Capital Account - Receipts

Capital Account -

Expenditure

4000

Capital Receipts

4202

Capital

Outlay on

Education

800

Other Receipts

101

Construction

of Primary

Schools

102

Construction

of Secondary

Schools

103

Construction

of Centre for

Adult &

Non-formal

Education

4205

Capital

Outlay on

Art, Culture

and

Libraries

101

Construction

of Public

Libraries

102

Construction

of Sports

Stadium

103

Construction

of Training

Centre for

Art & Culture

4206

Capital

Outlay on

Market and

fairs

101

Construction

of permanent

structure

for Market

102

Construction

of permanent

structure

for fairs

4210

Capital

Outlay on

Health and

Family

Welfare

101

Primary

Health

Centres

102

Community

Health

Centres

103

Hospitals &

Dispensaries

104

Health Sub-

Centres

105

Other system

of Medicine

4215

Capital

Outlay on

Water

20

बहार गजट (असाधारण), 29 िसत- बर 2010

Supply

and

Sanitation

101

Laying of

Water Supply

Line

16

ARWSP

102

Drilling of

Tubewell

16

ARWSP

103

Sewerage and

Sanitation

17

Total

Sanitation

Campaign

4216

Capital

Outlay on

Rural

Housing

101

Purchase of

Land

14

IAY

102

Construction

of Houses

14

IAY

4235

Capital

Outlay on

Social

Security

& Welfare

102

Construction

of training

centre for

welfare of

Handicapped

103

Construction

of Anganwadi

Centres

4402

Capital

Outlay on

Soil & Water

Conservation

101

Land

Improvement

102

Land Reforms

103

Land

Consolidation

104

Soil & Water

Conservation

4405

Capital

Outlay on

Fisheries

104

Construction

of Fisheries/

Ponds

4406

Capital

Outlay on

Forestry

103

Development

of Zoological

Park

104

Development

of Public

Garden