chart of head of accounts - haryanadp.gov.in

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ChartOfHeadOfAccountsBased on Model Accounting System (MAS) &Panchayati Raj Institutions AccountingSoftware (PRIASoft)

2014

Government of IndiaDirector Development & Panchayat

7/10/2014

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Message

Government touches the lives of every citizen in myriad forms, and manifests itself throughits policies, processes and its personnel. Government and the rule of law require that inassessment of all these three dimensions, welfare of the citizen is the final talisman. Flow offunds in Panchayats through Government Sponsored Schemes is very vital for improvingstandard of living of the poorest of the poor. Panchayati Raj system is a three-tier system inthe state with elected bodies at the Village, Block and District levels. It ensures greaterparticipation of people and more effective implementation of rural developmentprogrammes.As we all know, Funds to PRIs are being transferred often in packets of small allotmentsagainst the various Govt. schemes. PRIs have the flexibility to plan and implement theirprogrammes in accordance with the local priorities. Transfer of funds to the PRIs withoutdelay & diversion through electronic tagging & tracking and placing information on theState website ensures better financial health and put pressure on Panchayats to be moreaccountable & efficient. The need for having a simple and robust accounting and reportingsystem for the PRIs is clearly evident.The 13th Finance Commission reviewed the recommendations of earlier commissions andproposed, inter-alia that PRIs should adopt the Model Accounting System (MAS) forPanchayats prescribed by C&AG and Ministry of Panchayati Raj from 1st April 2010. ThePRIASoft has been developed by NIC, GOI in consultation with MoPR intended for use byPRIs. It also facilitates the adoption of revised Eight (8) Model Accounting Formats asprescribed by C&AG. The above efforts may bear outcomes if supplemented by providingthe PRIs with adequate manpower, mentoring and guidance .In conclusion, the soundfinances of the Panchayats is a Constitutional obligation and in pursuance thereof, theStates and the Centre should work together to strengthen finances of the PRIs.It is a matter of immense pleasure that booklet for “Chart of Head of Accounts” for theimplementation of MAS & PRIASoft at the grass root level of PRIs is being published bythe Development and Panchayats Department. I would, therefore, be looking forward tomake sure that we all diligently work together and apprise us of the progress of ourPanchayats and collaboratively of the state.

(Ram Niwas)

Additional Chief SecretaryDevelopment & Panchayats Department

Haryana

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Message

India has a long history of Panchayati Raj starting from a self-sufficient and self-governingvillage communities that survived the rise and fall of empires in the past to the moderninstitutions of governance at the third tier provided with Constitutional support. Thedecentralization initiated by the 73rd and 74th amendment Acts of the Indian Constitutionhas given greater responsibility and powers to the local bodies for local planning, effectiveimplementation and monitoring of various social and economic developmentprogrammes. The budget indexing and accounting procedure for allocation of funds to thePRIs, therefore, needs to be simplified and made user and audit friendly. Social audit actsas a regular and effective institution to promote the culture of transparency andaccountability through the Gram Sabha.You are aware that the Centre & State Govts are working towards large scale adoption of e-Governance. We have to ensure that the ‘governance systems’ in PRIs are in place The e-PRI Mission Mode project is a project of immense stature initiated by MoPR in associationwith National Informatics Centre (NIC). As we are all aware, adoption of ModalAccounting System (MAS) was one of the mandatory conditions for the state to becomeeligible for receiving performance grant component of the 13th Finance Commission GrantIn order to facilitate the implementation of MAS, MoPR initiated PRIASoft, robust andsimple accounting software. This would require willingness and a strong commitment onthe part of the implementing department to steer such an initiative by itself. Hence, the firstpoint is that PRIASoft has to be fully owned and driven by users to make it effective. Thestrengthening of the accounting and enforcement capacity of Panchayats can be possiblethrough proper staffing including training programmes along with simpler guidelines.As a first step, to make a planned beginning towards adoption of PRIASoft across the Statein a holistic manner, I am very glad to know that “Chart of Head of Accounts” have beendrafted by the Department of Development and Panchayats to streamline and strengthenthe accounting system of Panchayats. I am sure that this document will facilitate focusedimplementation of MAS as it clearly defines the Head of Accounts concept. So, this Chart ofHead of Accounts will enable us to have an insight in the methodogy of doing transparentand correct accounting so that we are at the edge in quality of our accounts.

(Nitin Kumar Yadav)

DirectorDevelopment & Panchayats Department

Haryana

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http://en.wikipedia.org/wiki/Panchayati_raj

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Preface

Panchayati Raj is a three-tier system of administration for the development of rural areas,with the Gram Panchayat at the village level, the Panchayat Samiti at the block level andZila Parishad at the district level. It has been introduced to provide a bold and imaginativeleadership for all round development of the village community.

The 73rd Constitutional Amendment Act, 1992 marked a new era in the democratic set upof the country as it created Panchayati Raj Institutions (PRIs) as tiers of self-governancebelow the level of States in the federal set up. It is also a landmark in the decentralizeddevelopment as it envisions people’s participation in the process of planning, decision-making, implementation and delivery. These Constitutional provisions provide fordevolution of powers and responsibilities to different tiers of PRIs with respect topreparation of plans and programmes for economic development and social justice andtheir implementation in relation to 29 Subjects listed in the Eleventh Schedule.

In view to standardize the accounting process and the increasing responsibilities envisagedfor PRIs, the Eleventh Finance Commission made specific recommendations forstrengthening the accounting and financial systems of PRIs in 2000. In response to this, TheComptroller & Auditor General of India (C&AG) prescribed standardized formats forpreparation of budget and accounts by PRIs in 2002 but its implementation was limited.

In 2005, the National Advisory Council (NAC) suggested to the Government to take up a"National IT for Panchayati Raj Programme”. A year later, the National e-GovernancePlan was approved by the Cabinet and the e-Panchayat project was one of them. TheMinistry of Panchayati Raj (MoPR) has undertaken e-Panchayat Mission Mode Project (e-Panchayat MMP) with a view to introduce and strengthen e-Governance in Panchayati RajInstitutions (PRIs) across the country and build associated capacities of the PRIs foreffective adoption of the e-Governance initiative. Under this project, Panchayat EnterpriseSuite (PES) has been conceptualised which comprises 11 Core Common applications.

In 2008, the Technical Committee on Budget and Accounting Standards for PRIs proposedthe need for a simplified accounting system for PRIs. Accordingly, a simplified ‘ModelAccounting System for Panchayats’ was prepared and approved by the TechnicalCommittee in January 2009. The Thirteenth Finance Commission reviewed therecommendations of earlier commissions and proposed, inter-alia that PRIs should adopt

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http://en.wikipedia.org/wiki/National_e-Governance_Plan

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the Model Accounting System for Panchayats prescribed by C&AG and Ministry ofPanchayati Raj from 1 April 2010. In order to facilitate computerized accounting, theMinistry of Panchayati Raj has developed Panchayati Raj Institutions Accounting Software(PRIASoft) in association with National Informatics Centre (NIC).

Ministry decided to constitute MAS Committees at the State government level to ensureexpeditious implementation of MAS-PRIASoft, resolve queries of the implementingentities/authorities, and any other related matter. Accordingly, a State MAS/PRIASoftCommittee was constituted under the Chairmanship of Principal Secretary, Developmentand Panchayats in February, 2013 for Haryana. Further it was decided to constitute StateMAS/PRIASoft Sub-Committee under my chairmanship to enable them to meet on regularbasis to discuss issues related to PRIASoft and thereby streamlining the accounts and MASadoption in the state of Haryana. The Third meeting of the State MAS/ PRIASoftMonitoring Committee (SMPMC) finalised the Chart of Head of Accounts for Central/State Schemes and Own Resources of Panchayats in May 2014.

We have successfully accomplished the first step towards the strengthening of accounts asthis Chart of Head of Accounts are based on the MAS & PRIASoft and enable us to create ascalable, robust financial accounting system.

Chief Accounts Officer (CAO)Director, Development & Panchayats Department

Haryana, Chandigarh.

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TableofContents1. Introduction ......................................................................................................................................... 8

2. Background .......................................................................................................................................... 8

3. The Model Accounting System ........................................................................................................... 9

4. Thirteenth Finance Commission ......................................................................................................... 9

5. PRIASoft ............................................................................................................................................. 10

6. State Initiatives ................................................................................................................................... 10

7. Chart Of Head Of Accounts Manual ................................................................................................ 12

8. About PRIA Soft – Functions, inputs, outputs ................................................................................ 14

8.1. About PRIA Soft (Panchayati Raj Institutions Accounting Software) ................................ 14

8.2. Inputs to PRIA Soft: ............................................................................................................... 18

8.3. Output of PRIA Soft ............................................................................................................... 18

9. Basis of Accounting in PRIASoft ...................................................................................................... 18

9.1. Major Head ............................................................................................................................. 18

9.2. Minor Head............................................................................................................................. 19

9.3. Sub-Head ................................................................................................................................ 20

9.4. Object head ............................................................................................................................. 21

9.5. List of Major Heads, Minor Heads, Sub-heads and Object Heads ..................................... 21

9.5.1. List of Major Head and Corresponding Minor Head for Receipts ................................. 22

9.5.2. List of Major Head and Corresponding Minor Head for Expenditure .......................... 28

9.5.3. List of Sub-heads ................................................................................................................ 41

9.5.4. List of Object Heads ........................................................................................................... 43

10. Chart Of Head Of Accounts .......................................................................................................... 46

10.1. Own Resources ................................................................................................................... 47

10.1.1. Zila Parishad- Receipts & Expenditure ............................................................................. 47

10.1.2. Block Panchayat - Receipts & Expenditure ...................................................................... 49

10.1.3. Gram Panchayat - Receipt & Expenditure ........................................................................ 62

10.1.4. Deduction ............................................................................................................................ 89

10.2. Schemes ............................................................................................................................... 91

10.2.1. Sub Head allotted to state schemes ................................................................................... 91

10.2.2. Scheme Receipts –Central & State Schemes ..................................................................... 92

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10.2.3. Expenditure- Centre Scheme - Thirteen Finance Commission ....................................... 94

10.2.4. Expenditure State Scheme- Pavement of Streets .............................................................. 96

10.2.5. Expenditure State Scheme- Chaupal Subsidy Scheme .................................................... 98

10.2.6. Expenditure State Scheme- Surcharge on Vat ................................................................ 100

10.2.7. Expenditure State Scheme- Scheme for special Development Works in rural ............ 101

10.2.8. Expenditure State Scheme- Matching Grant Scheme .................................................... 103

10.2.9. Expenditure State Scheme- Mahatma Gandhi Gramin Basti Yojna.............................. 106

10.2.10. Expenditure State Scheme- Mukhya Mantri Anusuchit Jati Nirmal Basti Yojna .... 109

10.2.11. Expenditure State Scheme- Revenue Earning Scheme (loans to panchayat) ........... 111

10.2.12. Expenditure State Scheme- State Finance Commission ............................................. 113

10.2.13. Expenditure State Scheme- Establishment ................................................................. 115

10.2.14. Expenditure State Scheme- Scheme for the PRIs........................................................ 116

10.2.15. Expenditure State Scheme- Grant in aid to ZP/PS Staff ............................................ 118

10.2.16. Expenditure State Scheme- State Incentive Scheme on Sanitation Incentive Puraskar119

10.2.17. Expenditure State Scheme- Rural Health & Sanitation Programme......................... 122

10.2.18. Expenditure State Scheme- Expenditure State Scheme- Grant of honorarium/uniform Allowance to Gram Chowkidars ..................................................................................... 124

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1. IntroductionSubsequent to the 73rd Constitutional Amendment, 1992, Panchayats havenow become an integral part of the national government structure. ThePanchayati Raj system is based on the principle of village self-governance,where the people form their own organization, take decisions and act for theirinterests collectively.Panchayati Raj Institutions (PRIs) being closest to the citizens, are bestpositioned to understand the local issues, identify possible solutions and workfor the overall development of rural areas. With increasing functions, fundsand functionaries being devolved to PRIs, there is a need to strengthen theirsystem and capacity for governance. One of the key aspects of thisimprovement is in the area of financial accounting, reporting andaccountability of PRIs.

2. BackgroundThe Constitutional (73rd Amendment) Act, 1992, was a water-shed in thehistory of local self-government in India since it gave a constitutional mandateto state governments to strengthen and restructure rural local bodies inaccordance with constitutional obligations.The amendment facilitated:

a. Creation of three tier system of rural local government - GramPanchayat at the village level, Panchayat Samitis at the block level andZila Panchayat at the district level, with sufficient powers andfunctions contained in schedule XI of the Constitution

b. Creation of State Election Commission to ensure free, fair and timelyPanchayat elections every 5 years

c. Creation of State Finance Commission after every 5 years to recommenddevolution of financial resources from the state government to localbodies and also suggest measures for strengthening their financialposition.

With states increasingly adopting these aspects, PRIs have a rising number ofschemes to implement, increasing public funds to spend and greater

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transparency requirements of their performance. This manual intends tofacilitate this process, helping to guide PRIs with the Chart of Head OfAccounts for better financial accounting.

3. The Model Accounting SystemA longstanding issue in the current accounting process is the absence ofstandardization of accounting codes and practices across states for PRIs. Inview of this and the increasing responsibilities envisaged for PRIs, theEleventh Finance Commission made specific recommendations forstrengthening the accounting and financial systems of PRIs in 2000.In response to this, The Comptroller & Auditor General of India (C&AG)prescribed standardized formats for preparation of budget and accounts byPRIs in 2002 but its implementation was limited. In 2008, the TechnicalCommittee on Budget and Accounting Standards for PRIs proposed the needfor a simplified accounting system for PRIs. Accordingly, a simplified ‘ModelAccounting System for Panchayats’ was prepared and approved by theTechnical Committee in January 2009.The salient features of this system are:

a. Each institution i.e. Zilla Parishad / Panchayat Samitis / GramPanchayat is a separate accounting entity;

b. The accounts are to be kept on cash basis i.e. recording shall bedone only when the amounts are received and paid, not on theirbecoming due;

c. A detailed chart of accounts has been prescribed using a three tierstructure i.e. Functions, Programmes or Schemes and Object;

d. The system prescribes maintenance of 8 formats with certainadditional records in subsidiary formats.

4. Thirteenth Finance CommissionThe Thirteenth Finance Commission reviewed the recommendations of earliercommissions and proposed, inter-alia that PRIs should adopt the ModelAccounting System for Panchayats prescribed by C&AG and Ministry of

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Panchayati Raj from 1April 2010. They further specified that of the totalgrant to PRIs proposed, up to one percent would be a ‘performance-based’component which will be available only to those states who comply withthe recommendations of the Finance Commission.Since implementation of Model Accounting System by PRIs is now aprerequisite to access funds under the Finance Commission, it is expected tomove for its adoption and hence will need appropriate guidance and support.

5. PRIASoftIn order to facilitate computerized accounting, the Ministry of Panchayati Rajis developing, in association with National Informatics Centre (NIC), aPanchayati Raj Institutions Accounting Software (PRIASoft). PRIASoft is acentralized web based application which allows PRIs at various levels toenter their financial transactions online.It uses a simple user interface screen allowing non-finance personnel to use itwithout having to worry about the accounting aspects which are handled atthe backend. The software is expected to streamline accounting, facilitatebetter financial management, promote transparency and lead to astrengthened and credible PRI accounting environment in the country. Theproject has been operational since 2003.

6. State InitiativesAdoption of Modal Accounting System (MAS) was one of the mandatoryconditions for the state to become eligible for receiving performance grantcomponent of the 13th Finance Commission Grant for Local Bodies. Tofacilitate the implementation of MAS, MoPR launched PRIASoft, robust andsimple accounting software.As PRIASoft was on rollout, queries were being received in respect ofaccounts, classification of receipts and payments, mapping of central/statespecific schemes with major/minor object heads and other operational issuesof closing day/month/year books of account etc. Therefore it was decided bythe ministry to constitute MAS Committees at the State government level to

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(a) ensure expeditious implementation of MAS-PRIASoft,(b) resolve queries of the implementing entities/authorities, and any

other related matter.Accordingly, a State MAS/PRIASoft Committee was constituted under theChairmanship of Principal Secretary, Development and Panchayats inFebruary, 2013. Further it was decided to constitute State MAS/PRIASoftSub-Committee under the Chairmanship of Chief Account Officer (CAO) toenable them to meet on regular basis to discuss issues related to PRIASoft andthereby streamlining the accounts and MAS adoption in the state of Haryana.The State MAS/PRIASoft Sub-Committee vide Govt. Order No. IT-2013/27640-45 dated 21.05.2013, renamed as State MAS/PRIASoftMonitoring Committee (SMPMC) constituted of:

S.No Officials1 Chief Account Officer(Development)-

Chairman2 Nodal Officer, e-Panchayat3 Nodal Officer, State AG,MAS4 State Co-ordinator, e-Panchayat5 Representative of NIC-HRSU

The said committee was constituted to deliver the following duties:

a. Monitoring and driving MAS & PRIASoft rollout through the Statethrough timely administrative decisions. Random checking in fieldto see the adoption and implementation of MAS/PRIASoft

b. Act as a first level filter, handling & resolving queries that requiredNational Level/Central MAS Committee (CMS) deliberation andintervention.

c. Undertake the mapping of Head of Accounts, so that only theHead of Accounts to any specific scheme are available in PRIASoftfor end users.

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d. Consider maintenance of integrated cashbook (for all the fundsreceived in Panchayat), along with a scheme specific ledger.

The Third meeting of the State MAS/ PRIASoft Monitoring Committee(SMPMC) for the Finalization of the Chart of Head of Accounts for Central/State Schemes and Own Resources of Panchayats was held on 12/05/2014under the Chairmanship of Chief Accounts Officer (CAO), Development.One of the major activities to be adhered to for preparation of Chart of Headof Accounts was creation of the Sub-heads for State Schemes. Sub Heads forState specific scheme were created on the basis of 4 digit alphanumericnumber. The sub heads created for the state schemes were also discussedamong the Committee members of the said meeting.Chart of Head of Accounts have been classified on the basis of Receipt andExpenditure for all the activities of all Central/ State Schemes and for Ownresources of Panchayats. These were discussed thoroughly among thecommittee members and all were in consonance with the charts. Therefore, allCommittee members unanimously accepted and approved the Chart ofHead of Accounts for all Central/ State Schemes and Own resources ofPanchayats which is placed at Annexure A. Thereafter the same wasapproved by w-PSDP and circulated to all the District Development &Panchayat Officers (DDPOs) and Block Development & Panchayat Officers(BDPOs) at the district and block levels too.

7. Chart Of Head Of Accounts ManualThe purpose of this Manual is to give a clear understanding of the Accountingsystem which needs to be followed in PRIs. It shows the mapping of differentactivities for Own Resources funds and Schemes of PRIs. It also provides theaccounting codes for different transactions. Chart Of Head Of AccountsManual would help the user in “Account Head Classification” to beused when entering vouchers in PRIA Soft.

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This is based on the Model Accounting System to create a scalable, robustfinancial accounting system which can be enhanced to include modernaccounting techniques in future. It provides linkages to ‘PRIASoft’ the onlineaccounting software for computerizing Panchayat accounts.

Our ApproachOur approach to development of the Chart of Head of Accounts Manual hasbeen to:

a. Base it on the C&AG recommended Model Accounting Systemfollowing cash basis and double entry method of accounting

b. Understand and appreciate current practices in various states ofIndia

c. Activities map as simple as possibled. Align with the Heads that will be in PRIASoft also.

Users of the Chart of Head of Accounts ManualThe users of Chart of Head of Accounts Manual are expected to be:

a. State governments who will adapt the manual requirements totheir state’s PRI needs

b. Panchayat functionaries who will use this manual to carry outtheir transaction recording and reporting. They will include DataEntry Operators, Accountants and Gram Sachivs at three levels ofPanchayats, i.e. Zilla Parishad, Panchayat Samitis and GramPanchayats.

c. Elected leaders of PRIs who would use it to interpret data fordecision making purposes

d. Local Fund Auditors and C&AG who could use this document foran understanding of the system and a base for auditing PRIaccounts

e. National Informatics Centre (NIC) to understand the architecturebehind the transactions that will be recorded in PRIASoft.

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f. National Government to interpret and understand theinformation generated by PRIs by following the system includingfund releases, tracking etc.

8. About PRIA Soft – Functions, inputs, outputs

8.1. About PRIA Soft (Panchayati Raj Institutions Accounting Software)It a secure and role based authentication Accounting Software withCentralized database of all the in-flow (Receipts) and out- flow (Expenditure)of the PRIs accounts.The Software has been developed by National Informatics Centre, Ministry ofCommunication and Information Technology, Govt. of India in consultationwith Ministry of Panchayati Raj (MoPR) to develop a Centralized AccountingSoftware intended for use by all the three levels of Panchayati Raj – ZilaPanchayat, Panchayat Samitis and Gram Panchayat. It also facilitates theadoption of revised Eight (8) Model Accounting Formats as prescribed byComptroller and Auditor General (C&AG). The Software, apart frommaking the process of accounting simple and easy is needed to ensure betterfinancial management, transparency and accountability at the Panchayat levelwhich has a twofold advantage:

a. Enhanced credibility of Panchayats which would inducegreater devolution of funds to Panchayati Raj Institutions.

b. Enhanced ability to higher authorities to track the flow and usageof funds and accordingly decide on the subsequent releases.

· PRIASoft follows the Cash-based Double-Entry system of book-keepingdone in an intuitive, use-friendly manner, without unduly burdening theend-user with the knowledge of accounting. The back-end system itselfwould take care of the both the credits and debits for a transactionthereby substantially reducing the load on the end-user

· PRIA Soft makes accounting very simple for the Panchayat-level userby requiring the recording of only transaction vouchers (Receipt,Payment, Contra and Journal Vouchers) under various account heads and

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schemes as under Model Accounting System (MAS) prescribed by C &AG

· PRIASoft is web-enabled software and facilitates proactive disclosure ofaccounts of the Panchayats, up to voucher level in public domain for viewby all stakeholders including citizens, thereby leading to the highest orderof transparency in the Governance scenario.

· The software is web based and is available on 24×7 basis with properlogin authentication

· PRIASoft has a built in system of alerts/ notifications via SMS/EMAIL onimportant transactions to affected users

· The software has been designed to support UNICODE. Entries can bemade in Hindi also.

· The PRIASoft Website has been translated into Hindi language to enablethe functionaries easily understand and operate the Software.

Target Users:· Comptroller &Auditor General (C&AG)· State Accountant General (State AG)· Zila Panchayat· Panchayat Samiti· Gram Panchayat· Citizens – Reports would be available online for public to see

Live site for PRIA Soft: www.accountingonline.gov.in

Demo Site for Practice: http://panchayat.gov.in/priasoft

Some of the features of PRIA Soft:1. The Proposed System shall maintain the accounts of Rural Local Bodies

as per the Model Accounting Format specified by Comptroller andAuditor General of India.

2. It shall use the unique codes of Rural Government Bodies as

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specified in the Local Government Directory to form the basis ofinteroperability with other software applications used under e-Panchayat.

3. The system shall follow 4 tier accounting structure as proposed byComptroller and Auditor General of India to simplify the accountingprocedure with the schemes (Centre/State Government) getting mappedat the sub-head level.

4. The System shall allow collaborative management of Head of Accountsspecified by CAG and respective State AG.

5. The system shall enable each state to manage its local object head (head ofexpenditure) setup by allowing it to define the local head of expenditureunder any major/minor/sub head level.

6. The system shall allow for Central/State Government Scheme definitionto be defined.

7. The system shall allow for managing the following master data· Banks· Employee / Agency / Citizen Database· Stock /Inventory

8. The system shall allow for accounting units to optionally manage theiraccounts in Banks (Nationalized and State Banks). These accounts shouldallow for one or many schemes funds being managed through the sameaccount.

9. The system shall allow for accounting units to enter the Cheque bookdetails pertaining to Treasury / Bank / Post Office Accounts.

10. The system shall allow for accounting units to specify the Initial andRevised Budget till the object head level.

11. The system shall allow for accounting units to specify the OpeningBalance (Cash In hand, Amount in Bank Account, Outstanding Advanceif any) before starting the transactions.

12. The system shall allow each accounting unit to manage various day today transactions related to receipts and expenditure. In particular, itwould allow the each accounting unit to Create / Modify / Delete / View/ Freeze / Unfreeze a:

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· Receipt Voucher (Both Receipt and Transfer),· Payment Voucher (Both Expenditure and Transfer),· Contra Entry (Both Deposit and Withdrawal),· Journal Entry (Rectification Entry),· Monthly Bank Reconciliation,· Record the Receivables and Payables,· Record Stock Received / Issue and Sale Details

13. The system shall follow the closing account principle and close the bookof accounts as per the prescribed procedure.

14. The system shall record each transaction with user id /data and timestamp for Audit trail purpose.

15. The system shall bring about transparency in PRIs account and allow forreports to be available in public domain.

16. The system shall generate a number of reports; few of them are listedbelow:· Annual Receipts & Payments Accounts· Consolidated Abstract Register· Cash Book (Daily, Monthly & Scheme Wise)· Ledger Book, Journal book· Scheme-wise Cash book· Register of Advances· Register of Receivables and Payables· Opening Balance report· Subsidiary Cash book· Scheme-wise Trial balance report· Trial Balance report· Monthly Reconciliation· Stock Register· Register of Movable Properties, Immovable Properties· Register of Demand, Collection· Tax and Non Tax Receipts

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8.2. Inputs to PRIA Soft:PRIA Soft is a user friendly system. The following are the inputs required byPRIASoft:

1. Bank Account details2. Cheque book details for the various bank accounts3. Opening Balance entry4. Stock opening Balance5. Receipt Details, like – amount of receipt, received from where, date

of receipt, received through Cash / cheque, received in whichbank account, etc.

6. Expenditure details – expenditure for which work /administrative expense, payment to contractor, date of payment,payment through which cheque Number, etc.

8.3. Output of PRIA SoftBased on the various inputs entered in PRIA Soft, it generates various reports/ cash books / registers, etc. These reports or cash books can be generatedand checked for any errors or mistakes made during entry. The mistakes canthen be modified and rectified Cash book can again be generated.

9. Basis of Accounting in PRIASoftThe accounting process in PRIASoft is based on the Principle of ModelAccounting System (MAS). In MAS, there is 4-tier Accounting system, thusthere are 4 heads –

1. Major Head2. Minor Head3. Sub-head4. Object Head

9.1.Major HeadIt is a 4 digit classification in the simplified system and represents function

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enumerated in the 11th Schedule of the Constitution. Any of the Receipts orExpenditure of any Panchayat Account (VP Account 1, 2, 3, 4, 5 or 6 orPanchayat Union Account – Regular or Scheme or District PanchayatAccount –SFC, SFC-Administration) would come under any of the Majorheads. The list of all the Major heads is already there in PRIA Soft and there

is no need to memorize the Major heads. All the 29 Subjects listed in the 11th

Schedule of the Constitution are classified under 23 Major Heads. CAG mayintroduce more Major Heads in case of requirement by any State. The broadclassification of the Major Heads into Revenue / Capital Receipts andRevenue/ Capital Expenditure is as under:

· Revenue Receipt: 0000 to 1999· Capital Receipt: 4000· Revenue Expenditure: 2000 to 3999· Capital Expenditure: 4000 to 5999· Loans & Advances: 6000 to 7999

So, when there is any entry in PRIA Soft, it would fit into any of the MajorHeads. Eg: For the House Tax collected by Village Panchayats, the MajorHead to be used is 0035 -Taxes on Property other than Agriculture Land.

9.2. Minor HeadWithin each Major Head, there are few Minor Heads. The list of all the MinorHeads is already there in PRIA Soft. There is no need to memorize the MinorHeads. Minor Head is a 3 digit classification which represents theprogramme / unit of receipt or expenditure.The House Tax entry above, which comes under 0035 Major Head, wouldcome under 101 as the Minor Head, which stands for Property Tax onResidential Building.However under few major Heads (2851, 2406, 2403, 2211, 2205 and 2202) theminor head represents the function due to clubbing of function enumeratedin the Eleventh Schedule of the Constitution.

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9.3.Sub-HeadSub-head, represents the scheme. Sub-head for Centrally sponsored schemesis a 2 digit number, while for State for State specific scheme is a 4 digitnumber. Sub-heads for Centrally sponsored schemes have already beenentered in PRIA Soft. Sub-heads for State Specific schemes have been addedat the State RDPR. Example- Sub-head for Thirteen Finance Commission is11. Sub-head for Pavement of Streets scheme is S001.While entering the Voucher details in PRIA Soft, the data entry operator /Village Panchayat Secretary would not have to enter the Sub-head in PRIASoft. He will just have to select the relevant Scheme name from the list ofSchemes.Illustrative Example: SchemesTo enter voucher for wage expenditure for Construction of Streets & Lanesunder the Central Scheme Thirteenth Finance Commission (TFC)Major Head to be used is 5054 –Capital Outlay on TransportationMinor Head to be used is 101 – Construction of village/district roadsSub Head to be used is 11 – Thirteenth Finance Commission (TFC) HeadObject Head to be used is – 02- WagesSo, overall, for the above example, the Account Head Classification would be5054 as Major Head, 101 as Minor head, 11 as Sub head and 02 as Objecthead.Major Head 5054 –Capital Outlay on Transportation Minor Head 101 – Construction of village/district roads Sub Head – 11 – Thirteenth Finance Commission (TFC) Head Object Head – 02- WagesSimilarly, other Receipt and Expenditure entries done by PRIs underSchemes would have some Major Head, Minor Head, Sub Head and ObjectHead.

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9.4.Object headIt is a 2 digit number which represents the item of receipt or payment. Eg:Salary, Wages, Honoraria, Shandy Lease, D & O Trade License fee, etc.Object Head for Salary is 01; Object Head for House Tax is 78So, the House Tax entry would come under Object Head 78.So, overall, for the above House Tax example, the Account HeadClassification would be 0035 as Major Head, 101 as Minor head and 78 asObject head.Similarly, other Receipt and Expenditure entries done by DistrictPanchayat, Panchayat Union and Village Panchayat would have someMajor Head, Minor Head and Object Head.The Account Head Classification to be used in PRIA Soft entry for anyReceipt, Payment, etc of Zila Panchayat, Panchayat Samiti or GramPanchayat are given in Chart Of Head Of Accounts Manual. This Manualalso has details of the Account Head Classification for the Scheme-wiseworks.With the help of this Manual; it becomes very convenient to enterdata in PRIA Soft.

9.5.List of Major Heads, Minor Heads, Sub-heads and Object HeadsThe list of Major Heads, Minor heads, Sub-heads and Object Heads is given onthe next page. There is no need to memorize the Heads Number or their Name/ Nomenclature. This Manual would make the Voucher entry work in PRIASoft very easy.

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9.5.1. List of Major Head and Corresponding Minor Head for ReceiptsIllustrative list of activities along with the Codes (showcasing Receipt of Panchayats)

Major Head Minor HeadNumber Nomenclature Number Nomenclature

0028Taxes on Profession,

Trades etc.

101 Profession Tax102 Trade Tax103 Trade License Fee901 Share of net proceeds assigned to Panchayats

0029 Land Revenue

101 Land Revenue102 Surcharge on Land Revenue Tax103 Taxes on Plantation901 Share of net proceeds assigned to Panchayats

0030Stamps &

Registration Fees101 Duty on transfer by sale901 Share of net proceeds assigned to Panchayats

0035Taxes on Property

other thanagriculture land

101 Property tax on Residential Building102 Property tax on non-Residential Building901 Share of net proceeds assigned to Panchayats

0401 Taxes on Vehicles101 Taxes on Cycle / cart and other receipts from non-motor vehicles Act901 Share of net proceeds assigned to Panchayats

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Illustrative list of activities along with the Codes (showcasing Receipt of Panchayats)Major Head Minor Head

Number Nomenclature Number Nomenclature

0042Taxes on Goods and

Passengers

101 Toll Tax102 Taxes on entry of Goods into local Area103 Taxes on Passengers / pilgrims901 Share of net proceeds assigned to Panchayats

0044Taxes on duties and

Commodities

101 Entertainment Tax102 Advertisement Tax103 Receipts under Education Cess104 Receipts under other Acts105 Forest Development Tax901 Share of net proceeds assigned to Panchayats

0049 Interest receipts101 Interest on Bank Deposit102 Interest on Loans and Advances800 Other Receipts

0059Maintenance of

Community Assets

101 Rent from Buildings102 Percentage of Recovery Charges103 Hire charges of Machines and Equipment

0075Other Miscellaneous

Receipts101 Unclaimed Deposits102 Sale of Land and Property

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0202 Education

101 Primary Education102 Secondary Education103 Adult Education104 Non-formal Education

0206 Market and Fairs101 Receipts from Market / huts102 Receipt from Fairs

0210Health and Family

Welfare101 Receipts / contribution from Patients and others

0215Water supply and

Sanitation

101 Receipts from Water Supply Schemes102 Fees, Fines etc103 Sewerage and Sanitation Services

0216 Rural Housing 800 Other Receipts

0403

Animal Husbandry,Dairying, Poultry

and Fuel andFodder

101 Receipts from Cattle and Buffalo Development102 Receipts from Piggery103 Receipts from Poultry development104 Receipts from Fodder and Feed development105 Receipts from other Livestock development106 Receipts from Milk supply Scheme

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0405 Fisheries

101 Sale of Fish, Fish Seeds, etc.102 Auction of Fishing Rights103 License fees, fines, etc.104 Services and Services fees

0406 Forestry101 Social Forestry102 Farm Forestry103 Fees, Fines etc.

0435

Agricultureincluding

Agricultureextension

101 Crop Husbandry

102 Lease charges for storage and warehousing of Agricultural product

0515Panchayati RajProgrammes

101 District Panchayat102 Block Panchayat103 Gram Panchayat

0702 Minor Irrigation101 Receipts from Water Tanks / ponds102 Receipts from tube wells

0801 Rural Electrification 101 Sale of Power0810 Non-conventional 101 Sale of Bio-Energy

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Number Nomenclature Number Nomenclaturesources of energy 102 Sale of Solar Energy

103 Sale of Wind Energy

0851Village and SmallScale industries

101 Handloom Industries102 Handicraft Industries103 Khadi &Village Industries104 Sericulture Industries105 Power loom Industries106 Food Processing Industries107 Other Village Industries

1601 Grants-in-aid101 Grants from Central Government102 Grants from State Government103 Grants from other Institutions

4000 Capital Receipts 800 Other Receipts

6004Loans and Advances

of PRIs101 Central Government Loan102 State Government Loan

7610Loans to Panchayat

Employees

101 House Building Advance102 Motor Car / Motor Cycle Advance103 Cycle Advance

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Number Nomenclature Number Nomenclature104 Festival Advance

8009 Provident Fund101 Panchayat Employees General Provident Fund102 Panchayat Employees Contributory Provident Fund

8011Insurance andPension fund

101 Panchayat Employees Group Insurance Scheme

8443 Civil Deposit101 Earnest Money Deposit102 Security Deposit103 Panchayat Deposit

8550 Civil Advances101 Advances to PRI Functionaries for Works and Supplies102 Advances to agencies for Works and Supplies

8658 Suspense Account101 Tax Deduction at Source102 Unclassified Suspense103 Treasury Suspense

8782Cash Remittancesand Adjustment

between Panchayats

101 Central Government Grants102 State Government Grants103 Other Institutions

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9.5.2. List of Major Head and Corresponding Minor Head for ExpenditureIllustrative list of activities along with the Codes (showcasing expenditure of Panchayats)

Major Head Minor HeadHead Nomenclature Head Nomenclature2049 Interest Payments 101 Interest on Provident Fund

102 Interest on Insurance and Pension fund103 Interest on other deposits and accounts

2059 Maintenance of Community Assets 101 Maintenance and Repair102 Furnishing103 Lease Charges104 Machinery & Equipment

2071

Pension and Other RetirementBenefits

101 Superannuation & Retirement Allowance102 Commuted value of Pension103 Gratuities104 Family Pension105 Leave Encashment Benefit

106 Other Pensionary benefits2202 Education 101 Primary Education

102 Secondary Education103 Adult Education

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Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head

Head Nomenclature Head Nomenclature104 Non-formal Education

2203Technical Training and Vocational

Education101 Assistance to Universities/ Colleges for Technical Training102 Technical Schools103 Polytechnic Colleges

104 Vocational Education2205 Art, Culture and Libraries 101 Promotion of Art & Culture

102 Public Libraries103 Public Exhibition104 Sports & Youth Services

2206 Market and Fairs 101 Markets102 Fairs

2210 Health and Family Welfare 101 Primary Health Centres102 Community Health Centres103 Hospitals and Dispensaries104 Health Sub-centres105 Other system of Medicine106 Family Welfare Services

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Head Nomenclature Head Nomenclature2211 Women and Child Welfare 101 Women Development Programmes

102 Child Development Programmes103 Nutrition

2215 Water Supply and Sanitation 101 Maintenance of Water Supply Line102 Maintenance and Repair of Tube wells103 Sewerage and Sanitation800 Other Expenditure

2216 Rural Housing 101 House site for Landless102 Construction of Houses103 Maintenance & Repairs of Houses

2225

Welfare of Scheduled Castes,Scheduled Tribes and other Weaker

Sections

101 Welfare of Scheduled Caste

102 Welfare of Scheduled Tribes

103 Welfare of other weaker sections2235 Social Security & Welfare 101 Social Welfare

102 Welfare of Handicapped103 Welfare of Mentally Retarded

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Head Nomenclature Head Nomenclature104 Assistance to Voluntary Organizations105 Deposit linked Insurance Scheme106 Welfare for Senior Citizens

2245Relief on Account of Natural

Calamity101 Cash Doles102 Food and Clothing103 Repair of Buildings, Roads and Bridges104 Supply of Medicines and Health Inventories105 Supply of Seed Fertilizers and Agricultural Implements106 Supply of Fodder107 Drinking Water

800 Other Expenditure2402 Soil and Water Conservation 101 Land Improvement

102 Land Reforms103 Land Consolidation104 Soil and Water Conservation

2403 Animal Husbandry, Dairying,Poultry and Fuel and Fodder

101 Cattle and Buffalo Development102 Piggery Development

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Head Nomenclature Head Nomenclature103 Poultry Development104 Fuel and Fodder Development105 Insurance of Livestock and Poultry106 Dairy Development Projects/ Schemes

107 Extension & Training2405 Fisheries 101 Processing, Preservation and Marketing

102 Fishery Cooperatives103 Extension & Training104 Developmental Schemes

2406 Forestry 101 Social Forestry102 Farm Forestry103 Zoological Parks104 Public Gardens800 Other Expenditure105 Minor Forest Produce

2408 Public Distribution System 101 Procurement & Supply102 Assistance to co-operatives

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Head Nomenclature Head Nomenclature103 Storage & Warehousing

2435Agriculture including Agriculture

Extension101 Crop Husbandry102 Watershed Development Programmes

800 Other Expenditure2501 Poverty Alleviation Programme 101 Central Schemes

102 State Schemes103 Panchayat Samiti schemes104 Gram Panchayat Schemes

2515 Panchayati Raj Programmes 101 District Panchayat102 Block Panchayat103 Gram Panchayat800 Other Expenditure

2702 Minor Irrigation 101 Minor Irrigation Projects102 Water Management

2801 Rural Electrification 101 Purchase of Power102 Transmission & Distribution103 Maintenance of Street light

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Head Nomenclature Head Nomenclature2810 Non-conventional Sources of Energy 101 Maintenance of bio-gas plants

102 Maintenance of Solar Energy Centre103 Maintenance of Wind Energy Centre

2851 Village and Small Scale Industries 101 Handloom Industries102 Handicraft Industries103 Khadi &Village Industries104 Sericulture Industries105 Power loom Industries106 Food Processing Industries107 Other Village Industries

3054 Transportation 101 Roads102 Culverts103 Bridges104 Ferries105 Water Ways106 Other means of Transport800 Other Expenditure

4202 Capital outlay on Education 101 Construction of Primary Schools

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Head Nomenclature Head Nomenclature102 Construction of Secondary Schools103 Construction of Centre for Adult &800 Other Expenditure

4203Capital Outlay on technical Training

and Vocational Education 101 Construction of Technical Training Institute102 Construction of Polytechnic College

103 Construction of Vocational Education

4205Capital Outlay on Art, Culture and

Libraries101 Construction of Public Libraries102 Construction of Sports Stadium103 Construction of Training Centre for Art & Culture

800 Other Expenditure4206 Capital Outlay on Market and Fairs 101 Construction of permanent structure for Market

102 Construction of permanent structure for Fairs800 Other Expenditure

4210 Capital Outlay on Health and FamilyWelfare

101 Primary Health Centres102 Community Health Centres103 Hospitals and Dispensaries

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Head Nomenclature Head Nomenclature

4210Capital Outlay on Health and Family

Welfare104 Health Sub-centres105 Other system of Medicine800 Other Expenditure

4215Capital Outlay on Water Supply and

Sanitation101 Laying of Water Supply Line102 Drilling of Tube well103 Sewerage and Sanitation

800 Other Expenditure4216 Capital Outlay on Rural Housing 101 Purchase of Land

102 Construction of Houses800 Other Expenditure

4225

Capital Outlay on Welfare ofSchedule Castes, Schedule Tribes

and other Weakened Sections

101 Construction of Hostels for SC Students102 Construction of Hostels for ST Students

103 Construction of Hostels for other weaker sections students

4235 Capital Outlay on Social Security & 102 Construction of training centre for welfare of Handicapped

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Head Nomenclature Head NomenclatureWelfare 103 Construction of Anganwadi Centres

800 Other Expenditure

4402Capital Outlay on Soil & Water

Conservation

101 Land Improvement

102 Land Reforms

103 Land Consolidation

104 Soil and Water Conservation800 Other Expenditure

4403

Capital Outlay on AnimalHusbandry, dairying, poultry and

Fuel and Fodder

101 Construction of shed for Cattle and Buffalo development

102 Construction of shed for Piggery development

103 Construction of shed of Poultry Farms4405 Capital Outlay on Fisheries 104 Construction of Fisheries/Ponds

800 Other Expenditure4406 Capital Outlay on Forestry 103 Development of Zoological Park

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Head Nomenclature Head Nomenclature104 Development of Public Garden800 Other Expenditure

4408Capital Outlay on Public

Distribution System103 Construction of Godowns & Warehouses


4435Capital Outlay on Agriculture

including Agriculture Extension 101 Construction of Training Centre


4501Capital Outlay on Poverty

Alleviation programs101 Central Schemes

102 State Schemes

4515Capital Outlay on Panchayati Raj

Programmes101 District Panchayat Programmes102 Block Panchayat Programmes103 Gram Panchayat Programmes

800 Other Expenditure4702 Capital Outlay on Minor Irrigation 101 Construction of Works of Minor Irrigation Projects

102 Construction Works on Water Management

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Head Nomenclature Head Nomenclature103 Construction Works Watershed Development800 Other Expenditure

4801Capital Outlay on Rural

Electrification102 Capital outlay on Construction of Sub-Station103 Installation of Street Lights


4810Capital Outlay on Non-

Conventional Sources of Energy 101 Construction of Bio-Gas Plants102 Construction of Solar Energy Centre103 Construction of Wind Energy Centre


4851 Capital Outlay on Village and SmallScale Industries

101 Handloom Industries102 Handicraft Industries103 Khadi &Village Industries104 Sericulture Industries105 Power loom Industries106 Food Processing Industries

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Head Nomenclature Head Nomenclature107 Other Village Industries

800 Other Expenditure5054 Capital Outlay on Transportation 101 Construction of Village/District Roads

102 Construction of Culverts103 Acquisition of Land for Construction of Roads/Bridges104 Construction of Ferry Ghats/ Ferries800 Other Expenditure

7610 Loans to Panchayat Employees 101 House Building Advance102 Motor Car / Motor Cycle Advance103 Cycle Advance104 Festival Advance800 Other Expenditure

8009 Provident Fund 101 Panchayat Employees General Provident Fund102 Panchayat Employees Contributory Provident Fund

8011 Insurance and Pension fund 101 Panchayat Employees Group Insurance Scheme102 Insurance and Pension Fund

8443 Civil Deposit 101 Earnest Money Deposit

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Head Nomenclature Head Nomenclature102 Security Deposit103 Panchayat Deposit

8550 Civil Advances 101 Advances to PRI Functionaries for Works and Supplies102 Advances to agencies for Works and Supplies

8658 Suspense Account 101 Tax Deduction at Source102 Unclassified Suspense103 Treasury Suspense

8673 Cash Balance Investment 101 Cash Balance Investment

9.5.3. List of Sub-heads

Chart of Head of Accounts- State SchemesSr. No. Scheme Name Sub head

1 Pavement of Streets S0012 Choupal Subsidy Scheme(construction of Choupal (including General

and Backward Class)S002

3 Surcharge on VAT for PRIs S003

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Chart of Head of Accounts- State SchemesSr. No. Scheme Name Sub head

4 Scheme for Special Development Works in Rural S0045 Matching Grant in aid for Development Works S0056 Mahatma Gandhi Gramin Basti Yojna S0067 Mukhya Mantri Anusuchit Jati Nirmal Basti Yojna S0078 Revenue Earning Scheme(Loans to Village Panchayat) S0089 State Finance Commission S00910 Establishment S01011 Grant in Aid to the PRIs S01112 Grant in aid to ZP/PS Staff S01213 State Incentive scheme on Sanitation Incentive Puraskar S01314 Rural Health & Sanitation Programme S01415 Grant of Honorarium/Uniform Allowance to Gram Chowkidars S015

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9.5.4. List of Object Heads

Object Head Object HeadNumber Nomenclature Number Nomenclature

1 Salary 18 Contributions2 Wages 19 Subsidies3 Overtime Allowance 20 Share of Taxes /duties4 Pensionary Charges 21 Motor Vehicles / hiring charges5 Honoraria 22 Machinery and Equipment6 Medical Treatment 23 Major Works7 Travel Expense 24 Write off / losses8 Office Expense 25 Deduct Recoveries9 Rent, Rates and Taxes 26 Maintenance10 Audit Fee 27 Advance11 Printing 28 Sitting allowance12 Other Administrative expenses 29 Insurance13 Supplies and Materials 30 Bank Charges14 Petrol / Diesel 31 Registration Charges15 Advertising and Publicity 32 EMD16 Other Contractual Services 33 Security Deposit –SD

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17 Grants-in-aid 34 Income Tax- IT35 Sales Tax ST 69 Public Investments36 Labor Welfare fund 70 New Water Connection deposit37 Savings Bank Account 71 Fairs Lease38 Fixed Deposit 72 Water charges39 Entertainment Tax 73 Sewerage charges40 License Fee 74 Sale of Timber & Other Forest Produce41 Ferry 75 Receipts from Forest Plantation42 Profession Tax 76 Receipts from Firewood Plantation43 Library Cess 77 Optic Fiber Cable Tax44 Other rates and fee except tax 78 House Tax45 Advertisement Tax 79 Self-Financed Educational Institutions46 Other Services Fees 80 Other expenditure47 Other Fines 81 Beneficiary48 Water Ways 82 Current Consumption Charges49 D & O Trades 83 Principal Investment50 Other License Fee 84 Interest Accrued51 Lease on Community Halls 85 Transfer52 Lease on Commercial Buildings 86 VAT

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53 Lease on Bus Stand 87 Education Cess54 Cartage Lease 88 FBF55 Other lease 89 Government Employees Health Fund56 Shandy Lease 90 SPF57 Tree Lease 91 SPF 200058 Fish Pond Lease PB Payables59 Fee for use of Quarry RD Recurring Deposit60 Lease on Land PF Provident Fund61 Surcharge TS Thrift Society62 Lease on Slaughter Houses PS Pension Scheme63 Pooled Assigned Revenue AR Audit Recovery64 2c Patta FG Flag DayPL Postal Life Insurance OR Other RecoveryLI Life Insurance Corporation WH With Held

HR House Rent Recovery

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10. Chart Of Head Of Accounts

Mapping of Activities to Major, Minor and Object Heads for GramPanchayat, Panchayat Samitis and Zila Parishad in PRIASoft

(With reference to Model Accounting System for PanchayatsIssued by C&AG & MoPR, GOI, 2009)

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10.1. Own Resources

10.1.1. Zila Parishad- Receipts & Expenditure

Zilla Panchayat - Expenditure

# Entry in AccountsBook

Meaning of theentry Sub-entries Major

HeadMinorHead

ObjectHead

Object HeadNomenclature

1 Salary, etc Salary, DA, etc forPanchayat Staff Salary 2515 101 01 Salary

Sitting allowance tochairperson andmembers

2515 101 28 Sitting Allowance

Own Resources- Zilla ParishadZilla Parishad - Receipts



HeadMinorHead

ObjectHead


1 Receipts of BankInterest

Interest on SavingsBank Account 0049 101 37 Savings Bank Account

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HeadMinorHead

ObjectHead


2 TravellingAllowance

For PanchayatPresident,Panchayat staffand members

2515 101 07 Travel Expenses

3 StationeryPurchase ofStationery foroffice use

2515 101 08 Office Expenses

4 Maintenance ofVehicles Maintenance 2515 101 26 Maintenance

5 Rent of DistrictPanchayat Building Rent 2515 101 09 Rent, Rates and Taxes

6 Petrol / dieselexpenses

Petrol / dieselexpenses 2515 101 14 Petrol / Diesel

7 Printing Charges 2515 101 11 Printing

8OtherAdministrativeexpenses

2515 101 12 Other AdministrativeExpenses

9 Purchase ofNewspapers, 2515 101 08 Office Expenses

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HeadMinorHead

ObjectHead


Magazines

10 Telephone Expenses TelephoneExpenses 2515 101 08 Office Expenses

11 Electricity Bill Electricity Bill 2801 101 08 Office Expenses

12 Interest Payments Interest Payments 2049 103 37 Savings Bank Account

10.1.2. Block Panchayat - Receipts & ExpenditureBlock Panchayat - Receipts



HeadMinorHead

ObjectHead


1 License fees Setting up of newIndustries 0515 102 50 Other License Fee

2Fines and Penaltyimposed by thePanchayat Union

Magisterial fines 0515 102 47 Other FinesFines as per

Schedule 3 0515 102 47 Other Fines

3 Building Lease Lease onCommunity Halls 0515 102 51 Lease on Community Halls

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Block Panchayat - Receipts



HeadMinorHead

ObjectHead


Lease onCommercialBuildings

0515 102 52 Lease on CommercialBuildings

Lease on BusStand 0515 102 53 Lease on Bus Stand

Cartage Lease 0515 102 54 Cartage LeaseOther lease 0515 102 55 Other lease

4 Shandy LeaseLease collectedfrom Temporaryshops, huts, etc

0206 101 56 Shandy Lease

5 Trees LeaseTrees are given tovillagers on leasefor 1 year

Trees owned byVillage Panchayat 0435 101 57 Tree Lease

Trees owned byForest dept. and itis divided amongForest and VP , VPgets 70 %

0406 101 57 Tree Lease

6 Fish Pond leasePonds are givento villagers onlease for 1 year

0405 102 58 Fish Pond Lease

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HeadMinorHead

ObjectHead


7 Other lease amount

Lease on Sand 0515 102 59 Fee for use of QuarryLease on Land 0515 102 60 Lease on LandLease on Minesand Minerals 0515 102 59 Fee for use of Quarry

Lease on MuttonStalls 0515 102 62 Lease on Slaughter Houses

8 Lapsed DepositAmount

Lapsed deposit ofContractors 0075 101 66 Lapsed Deposit

9 Other Grants /Receipts

Public Investments 1601 103 69 Public Investments

Hire Charges fromMachineries andEquipments

0059 103 21 Motor Vehicle / HiringCharges

Fairs and FestivalLease 0206 102 71 Fairs Lease

Lease Fines forFisheries 0405 103 47 Other Fines

Ferry & Water 0042 101 41 FerryWays 0042 101 48 Water waysContractorRegistration Fee 0515 102 31 Registration charges

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HeadMinorHead

ObjectHead


ContractorRegistrationrenewal fee

0515 102 31 Registration Charges

Rent From Shop,Community Hall,ShoppingComplex, etc

0059 101 09 Rent, Rates and Taxes

DestructionMaterial Auctioncost like - Streetlight, ElectricalMotors, pipes, etc

0075 102 65 Auction of Unused Assets

Shooting FilmCharges 0515 102 46 Other Service Fees

Flag day collectionfee 0515 102 FG Flag Day



Interest on FixedDeposit 8673 101 84 Interest Accrued

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HeadMinorHead

ObjectHead


11 Receipt of DepositEarnest MoneyDeposit / Tenderdeposit

8443 101 32 EMD

12 Sale of TenderSchedule Cost 0515 102 46 Other Service Fees

13 Receipt of AuditRecoveries

Excess paymentnon- remittance oftax, etc

0515 102 46 Other Service Fees

14 Deposit fromelectoral candidates 0515 102 67 Other Receipts

15 Selling of electoralrolls 0515 102 67 Other Receipts

16 Tender Agreementform

Agreement formsigned betweenBDO andContractor

0515 102 31 Registration charges

17 Funds from theEducation dept.

Funds receivedfrom educationdept. for salariesof SchoolConductor

0202 101 67 Other Receipts

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Block Panchayat – Expenditure



HeadMinorHead

ObjectHead


1 Salary, etc

Salary forPanchayat Staff

Salary includes -grade pay andpersonal pay, etc

2515 102 01 Salary

Wages 2515 102 02 WagesHonorariumincluding sittingallowance

2515 102 05 Honoraria


For PanchayatPresident,Panchayat staffand members


3 StationeryPurchase ofStationery foroffice use


4Purchase ofmedicine for ruraldispensary

2210 105 80 Other Expenditure

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HeadMinorHead

ObjectHead


5

Maintenance costfor Social Forestry /Fruit farms / andparks

Maintenance ofSocial Forest Maintenance 2406 101 26 Maintenance

Maintenance ofParks, Orchards Maintenance 2406 104 26 Maintenance

6 Maintenance ofPonds

Includes Materialsand Labor charges Maintenance 2405 104 26 Maintenance

7Expenditure ononly notified Fairsand Festivals

IncludesProvision of watersupply, healthfacility, temporaryshops, etc

Maintenance 2206 102 26 Maintenance

8Maintenance ofPanchayat ownedbuildings

Includes Materialsand Labor chargesfor Panchayatowned buildingslike - Panchayatoffice,Community Hall,SHG building,


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HeadMinorHead

ObjectHead


playground, etc

9Maintenance ofTools, Equipments,Furniture, etc

MaintenanceCharges

Maintenance ofInventory Goods,Tools & Plants

2059 104 26 Maintenance

Repair of Furniture 2059 104 26 Maintenance

Maintenance ofRoads 3054 101 26 Maintenance

10 Maintenance ofRoads, Culverts

Includes Materialsand Labor charges

Maintenance ofCulverts 3054 102 26 Maintenance

11 Refund of EMD /Tender Deposit

Collected fromWork bills andrefunded to

Refund of EMD/Tender Deposit 8443 101 32 EMD

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HeadMinorHead

ObjectHead


contractors


Printing 2515 102 11 Printing

Other Maintenance 2515 102 26 Maintenance

OtherAdministrativeexpenses - postage,stamps, etc

2515 102 12 Other AdministrativeExpenses

postage, stamps 2515 102 12 Other AdministrativeExpenses


Purchase ofNewspapers,Magazines


Maintenance ofowned Heavyvehicles


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HeadMinorHead

ObjectHead


Purchase ofVehicles forPanchayat Unionviz. Tractors, etc

4515 102 21 Motor Vehicles

Fuel - Petrol /Diesel 2515 102 14 Petrol / Diesel

Purchase ofPanchayat UnionStaff uniforms

2515 102 80 Other Expenditure

Maintenance ofShandies, Market 2206 102 26 Maintenance

Law charges - legalfees 2515 102 80 Other Expenditure

Currentconsumptioncharges forPanchayat Unionbuilding

2801 101 82 Current ConsumptionCharges

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HeadMinorHead

ObjectHead


Sewerage ChargesLabor charges forcleaning ofSewerage, etc

2215 103 02 Wages

14

Construction ofNew Buildings -SHG, Communityhall, Bus shelter, etc

Construction ofPublic Librarybuildings

4205 101 23 Major Works

Construction ofPermanentStructures forMarkets


Construction offor Fairs 4206 102 23 Major Works

Construction ofSSA Buildings 4202 101 23 Major Works

Construction ofBus shelter 4515 102 23 Major Works

15 Laying of newRoads

BT roads, CCroads, newformation


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HeadMinorHead

ObjectHead


16 Construction ofCulverts 5054 102 23 Major Works

17 Installation of newStreet lights

Installing newstreet lights 4801 103 23 Major Works

18 Laying of newpipelines

Laying orextension ofWater pipe line


19 Drilling of Tubewells

Drilling of Tube-wells 4215 102 23 Major Works

20Maintenance ofHand pump,Motors, etc


22 Other CapitalExpenditure

Construction ofSolar EnergyCentre


Construction ofWind EnergyCentre


Construction ofDrainage 5054 800 23 Major Works

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HeadMinorHead

ObjectHead


Construction ofPonds 4405 104 23 Major Works

Maintenance ofWind Mills 2801 103 26 Maintenance

Purchase of Landfor formation ofRoads, bridges


Maintenance ofFerries 3054 104 26 Maintenance

23 PensionPension amountpaid to thePensioner

2071 101 PS Pension Scheme

24ManagementContribution ofFBF

2515 102 88 FBF

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10.1.3. Gram Panchayat - Receipt & ExpenditureGram Panchayat Account - Receipts



HeadMinorHead

ObjectHead


1 House Tax Collecting housetax on yearly basis

Tax paid byResidents 0035 101 78 House Tax

Tax paid byCommercialinstitutions

0035 102 78 House Tax

Tax paid byIndustries 0035 102 78 House Tax

Tax paid by self-financedEducationalInstitutions

0035 102 79 Self-financed educationalinstitutions

Surcharge onHouse tax forcommercial

0035 102 61 Surcharge

2 Library Cess 10 % of Hose tax 0045 104 43 Library Cess

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Gram Panchayat Account - Receipts



HeadMinorHead

ObjectHead


3 Profession Tax

Profession tax paidby individuals 0028 101 42 Profession Tax

Profession tax paidby industries 0028 101 42 Profession Tax

4 Advertisement Taxand Other Taxes

Profession tax paidby industries 0045 102 45 Advertisement Tax

5Dangerous &Offensive (D &O)Trade fees

License feecollected onDangerous andOffensive trades,eg: Fireworks,Slaughter items

0028 103 49 D & O Trades

6 Other License feesTrade license fee 0028 103 50 Other License FeeAll other licensefees 0515 103 50 Other License Fee

7 Building and LayoutApproval fees

Building Approval 0515 103 40 License Fee

Layout approval 0515 103 44 Other Rates and fees

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HeadMinorHead

ObjectHead


except Tax

8Fines and Penaltyimposed by thePanchayat

0515 103 47 Other Fines

9 Building Lease

0515 103 51 Lease on CommunityHalls

0515 103 52 Lease on CommercialBuildings

0515 103 53 Lease on Bus Stand0515 103 54 Cartage Lease0515 103 55 Other lease

10 Shandy LeaseLease collectedfrom Temporaryshops, huts, etc

0206 101 56 Shandy Lease

11 Trees LeaseTrees are given tovillagers on leasefor 1 year

Trees owned byVillage Panchayat 0435 101 57 Tree Lease

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HeadMinorHead

ObjectHead


Trees owned byForest dept. and itis divided amongForest and VP , VPgets 70 %

0406 101 57 Tree Lease

12 Fish Pond leasePonds are givento villagers onlease for 1 year

0405 102 58 Fish Pond Lease

13 Other lease amount

Lease on Sand 0515 103 59 Fee for use of QuarryLease on Land 0515 103 60 Lease on LandLease on Minesand Minerals 0515 103 59 Fee for use of Quarry

Lease on MuttonStalls 0515 103 62 Lease on Slaughter Houses

14 2 C Patta Amount

Money collectedfrom Revenuedept. and given toVP for treesowned by

0029 901 64 2c Tree Patta

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HeadMinorHead

ObjectHead


Highway dept. inPanchayatboundary

15 Penalty for theCrimes 0515 103 47 Other Fines

16 Other AssignedIncome

Grants fromGeological Dept.for Mines &Minerals in theirboundary

Quarry Auctionamount, 50 % BPand 50 % VP

0045 901 67 Other Receipts

Seniorage Charges- full amount to VP 0045 104 67 Other Receipts

17 Deposit AmountFixed Deposit,other investments,bonds

8673 101 83 Principal Investment

18 Lapsed DepositAmount

Lapsed deposit ofContractors 0075 101 66 Lapsed Deposit

19State FinanceCommission Grant -Untied portion

1601 102 17 Grants

of 124




HeadMinorHead

ObjectHead


20 Funeral Rites Grant

Funeral Ritesgrant given byState for SC, STand MBC

1601 102 68 Funeral Rites Grant

21 Other Grants /Receipts

Public Investments 1601 103 69 Public InvestmentsHire Charges fromMachineries andEquipments

0059 103 21 Motor Vehicle / Hiring

Fairs and FestivalLease 0206 102 71 Fairs Lease

Water Charges 0215 102 72 Water charges0215 102 72 Water charges

Water ChargeFines 0215 102 47 Other Fines

Sewerage Charges 0215 103 73 Sewerage chargesLease Fines 0405 103 47 Other FinesReceipts fromSocial Forestry 0406 101 74 Sale of Timber & Other

Forest Produce

of 124




HeadMinorHead

ObjectHead


0406 101 75 Receipts from ForestPlantation

0406 101 76 Receipts from FirewoodPlantation

Optic Fiber CableTax 0045 104 77 Optic Fiber Cable Tax

Ferry & WaterWays

0042 101 41 Ferry0042 101 48 Water ways

ContractorRegistration Fee 0515 103 31 Registration charges

ContractorRegistrationrenewal fee

0515 103 31 Registration Charges


0059 101 09 Rent, Rates and Taxes

of 124




HeadMinorHead

ObjectHead




Charges on layingof Petroleum, Gas,oil pipes, etc


DestructionMaterial Auctioncost like - Streetlight, ElectricalMotors, pipes, etc

0075 102 65 Auction of Unused Assets

Shooting FilmCharges 0515 103 46 Other Service Fees

Flag day collectionfee 0515 103 FG Flag Day



of 124




HeadMinorHead

ObjectHead


Interest on FixedDeposit 8673 101 84 Interest Accrued

23 Civil Deposits

Earnest MoneyDeposit / TenderDeposit

8443 101 32 EMD

New WaterConnectiondeposit

0215 102 70 New Water Connectiondeposit

24 Sale of TenderSchedule Form 0515 103 46 Other Service Fees

25 Receipt of AuditRecoveries

Excess paymentnon- remittance oftax, etc


of 124

Gram Panchayat Account - Expenditure

# Entry in AccountsBook Meaning of the entry Sub-entries Major

Head Minor Head ObjectHead

Object Head

Nomenclature

1 Salary, etc

Salary for PanchayatStaff Salary 2515 103 1 Salary

Wages 2515 103 2 Wages

Honorarium 2515 103 5 Honorarium

DearnessAllowance 2515 103 1 Salary


For PanchayatPresident, Panchayatstaff and members


of 124




Object Head

Nomenclature

3 Stationery Purchase of Stationeryfor office use 2515 103 8 Office Expenses

4 Maintenance ofOpen well


Labor charges forrepair 2215 101 2 Wages

5 Maintenance ofHand pump



6 Maintenance ofOHT, GLR



of 124




Object Head

Nomenclature

7 Maintenance ofStreet Lights Maintenance 2801 103 26 Maintenance

8

Maintenance ofRadio, TV atPanchayatBuilding

Purchase of Spares andService charges 2515 103 26 Maintenance

of 124




Object Head

Nomenclature

9

Public Health -Bleaching powder,Chlorine, Watertesting charges

Purchase of Medicines,First Aid, Chlorinetablets, BleachingPowder, Water testingcharges and Laborcharges for cleaninggarbage, etc

Supplies &Materials 2210 105 13 Supplies and

Materials

Labor chargesfor repair 2210 105 2 Wages

10Maintenance costfor Social Forestry/ Fruit farms /

Maintenance of SocialForest

Purchasing ofMaterials 2406 101 13

of 124




Object Head

Nomenclature

and parksLabor charges

for repair 2406 101 2 Wages


Maintenance of Parks,Orchards

Materials forrepair 2406 104 13



11 Maintenance ofPonds

Includes Materials andLabor charges

Materials forrepair 2405 104 13 Supplies and

Materials


of 124




Object Head

Nomenclature


12Expenditure ononly notified Fairsand Festivals

Includes Provision ofwater supply, healthfacility, temporaryshops, etc

Materials forrepair 2206 102 26 Maintenance



of 124




Object Head

Nomenclature

13Maintenance ofPanchayat ownedbuildings

Includes Materials andLabor charges forPanchayat ownedbuildings like -Panchayat office,Community Hall, SHGbuilding, playground,etc


Materials



of 124




Object Head

Nomenclature

14

Maintenance ofTools,Equipments,Furniture, etc

Maintenance Charges

Maintenanceof InventoryGoods, Tools

& Plants


Maintenanceof InventoryGoods, Tools

& Plants

2059 104 13

Repair ofFurniture 2059 101 26 Maintenance

15 Maintenance ofRoads, Culverts Maintenance

Maintenanceof Roads 3054 101 26 Maintenance

Maintenanceof Culverts 3054 102 26 Maintenance

of 124




Object Head

Nomenclature

16 Maintenance ofBurial Ground

Includes Materials andLabor charges


Materials


17 Refund of LibraryCess

Library Cess collectedfrom residents andrefunded to Librarydept.

2205 102 27 Library Cess

18 Refund of EMD /Tender deposit

EMD / Tender depositrefunded to the agency

Refund ofEMD 8443 101 32 EMD

of 124




Object Head

Nomenclature


Printing 2515 103 11 PrintingOther


OtherAdministrative

expenses2515 103 12

OtherAdministrative

Expenses

Purchase ofNewspapers,

Magazines2515 103 8 Office Expenses

Maintenanceof Panchayat

owned Heavyvehicles


of 124




Object Head

Nomenclature

Purchase ofVehicles for

Panchayat viz.Tractors, etc

4515 103 21 Motor Vehicles

Petrol / Diesel 2515 103 14 Petrol / Diesel

Purchase ofPanchayat

Staff uniforms2515 103 80

OtherAdministrative

Expenses

PanchayatContribution

for CMDAworks

18 Contributions

of 124




Object Head

Nomenclature

Maintenanceof Shandies,

Market2206 102 26 Maintenance

Sewerage ChargesLabor chargesfor cleaning ofSewerage, etc

2215 103 2 Wages

20

Construction ofNew Buildings -SHG, Communityhall, Bus shelter,etc

Construction of PublicLibrary buildings 4205 101 23 Major Works

Construction ofPermanent Structuresfor Markets


of 124




Object Head

Nomenclature

Construction ofPermanent Structuresfor Fairs


Construction of SSABuildings

Primary School 4202 101 23 Major Works

SecondarySchool 4202 102 23 Major Works

ConstructionCommunity Halls 4515 103 23 Major Works

Construction of SHG 4235 103 23 Major Works

of 124




Object Head

Nomenclature

Construction of RainWater HarvestingStructure


Construction of Busshelter 4515 102 23 Major Works

21 Laying of newRoads Village Roads, etc 5054 101 23 Major Works

22 Construction ofCulverts Culverts, etc 5054 102 23 Major Works

of 124




Object Head

Nomenclature

23 Installation of newStreet lights

Installing new streetlights 4801 103 23 Major Works

24 Laying of newpipelines

Laying or extension ofWater pipe line 4215 101 23 Major Works

25 Drilling of Tubewells Drilling of Tube-wells

Materials, etc 4215 102 13 Supplies andMaterials

Labor charges 4215 102 2 Wages

Materials forrepair of 2215 102 26 Maintenance

of 124




Object Head

Nomenclature

Motors, Handpumps, etc

26Investment inFixed Deposit,Bonds

Investment inFixed Deposit,

Bonds, etc8671 102 38 Fixed Deposit

27 Other CapitalExpenditure

Construction of SolarEnergy Centre 4810 102 23 Major Works

Construction of WindEnergy Centre 4810 103 23 Major Works

of 124




Object Head

Nomenclature

Construction ofDrainage 5054 800 23 Major Works

28 Receipt of Interest InterestPayments 2049 103 37 Savings Bank

Account

29Funeral RitesGrants to SC, ST,MBC

Funeral RitesGrants 2515 103 68 Funeral Rites

Grants

30 Miscellaneous

Payment of IncomeTax 8658 101 34 Income Tax IT

Payment of Sales Tax 8658 101 35 Sales Tax ST

of 124




Object Head

Nomenclature

Payment of LaborWelfare fund 8658 101 36 Labor Welfare fund

Maintenance of WindMills 2810 103 26 Maintenance

Purchase of Land forConstruction of Roads,bridges


Construction of Ponds 4405 104 23 Major Works

Maintenance of Ferries 3054 104 23 Major Works

of 124

10.1.4. DeductionDeduction

Deduction for Salary Bill# Deduction Name Major Head Minor Head Object Head Object Head Nomenclature1 GPF 8009 101 18 Contributions2 PF 8009 102 PF Provident Fund3 SPF 8658 102 90 SPF4 FBF 8658 102 88 FBF5 CPS 8011 102 PS CPS6 NHIS 8658 102 89 Govt. Employees Health Fund7 GIS 8011 101 29 Insurance8 PLI 8658 102 PL Postal Life Insurance9 LIC 8658 102 LI Life Insurance Corporation

10 RD 8658 102 RD Recurring Deposit11 TS 8658 102 TS Thrift Society12 IT 8658 101 34 Income Tax IT13 HRR 8658 102 HR House Rent Recovery14 HBA-FBF 8658 102 29 Insurance15 PT 8658 102 42 Profession Tax16 SPF-2000 8658 102 91 SPF 200017 Other Recovery 8658 102 OR Other Recovery18 Flag Day 8658 102 FG Flag Day

of 124

DeductionDeduction for Salary Bill

# Deduction Name Major Head Minor Head Object Head Object Head Nomenclature

19

Advance - HBAdvance or Festival

Advance frombanks, etc

8658 102 27 Advance

Work Bill DeductionDeductions for Work Bill

# Deduction Name Major Head Minor Head Object Head Object Head Nomenclature1 Income Tax 8658 101 34 Income Tax IT2 Sales Tax 8658 101 35 Sales Tax ST3 Labor Welfare Fund 8658 102 36 Labor Welfare Fund4 Security Deposit 8443 102 33 Security Deposit

5 Additional SecurityDeposit 8443 102 33 Security Deposit

6 VAT 8658 102 86 VAT7 Education Cess 8658 102 87 Education Cess

8 Surcharge onIncome Tax 8658 102 61 Surcharge

9 Surcharge on SalesTax 8658 102 61 Surcharge

of 124

Work Bill DeductionDeductions for Work Bill

# Deduction Name Major Head Minor Head Object Head Object Head Nomenclature10 Flag Day 8658 102 FG Flag Day11 With Held 8658 102 WH With Held12 Other Recovery 8658 102 OR Other Recovery

10.2. Schemes

10.2.1. Sub Head allotted to state schemesState Schemes

Sr. No. Scheme Name Sub head1 Pavement of Streets S0012 Choupal Subsidy Scheme(construction of Chaupals (including General and Backward

Class)S002

3 Surcharge on VAT for PRIs S0034 Scheme for Special Development Works in Rural S0045 Matching Grant in aid for Development Works S0056 Mahatma Gandhi Gramin Basti Yojna S0067 Mukhya Mantri Anusuchit Jati Nirmal Basti Yojna S0078 Revenue Earning Scheme(Loans to Village Panchayat) S0089 State Finance Commission S009

of 124

State Schemes

Sr. No. Scheme Name Sub head10 Establishment S01011 Grant in Aid to the PRIs S01112 Grant in aid to ZP/PS Staff S01213 State Incentive scheme on Sanitation Incentive Puraskar S01314 Rural Health & Sanitation Programme S01415 Grant of Honorarium/Uniform Allowance to Gram Chowkidars S015

10.2.2. Scheme Receipts –Central & State SchemesSchemes Receipt

Grants Received under any of the Central Scheme would come under 1601, 101, 17Grants received under any of the State Scheme would come under 1601, 102, 17

S.no Scheme Name/Receipt Type SponsorMajorHead

MinorHead

Sub-head

ObjectHead Object Head Nomenclature

1 TFC Centre 1601 101 11 17 Grants-in-aid2 Pavement of Streets State 1601 102 S001 17 Grants-in-aid

3

Choupal SubsidyScheme(construction ofChaupals (including Generaland Backward Class)

State

1601 102 S002 17 Grants-in-aid4 Surcharge on VAT for PRIs State 1601 102 S003 17 Grants-in-aid

of 124

Schemes ReceiptGrants Received under any of the Central Scheme would come under 1601, 101, 17

Grants received under any of the State Scheme would come under 1601, 102, 17


MinorHead

Sub-head


5Scheme for SpecialDevelopment Works in Rural

State1601 102 S004 17 Grants-in-aid

6Matching Grant in aid forDevelopment Works


7Mahatma Gandhi Gramin BastiYojna


8Mukhya Mantri Anusuchit JatiNirmal Basti Yojna


9

Revenue EarningScheme(Loans to VillagePanchayat)

State

1601 102 S008 17 Grants-in-aid10 State Finance Commission State 1601 102 S009 17 Grants-in-aid11 Establishment State 1601 102 S010 17 Grants-in-aid12 Grant in Aid to the PRIs State 1601 102 S011 17 Grants-in-aid13 Grant in aid to ZP/PS Staff State 1601 102 S012 17 Grants-in-aid

14State Incentive scheme on

Sanitation Incentive PuraskarState

1601 102 S013 17 Grants-in-aid

15Rural Health & SanitationProgramme


of 124

Schemes ReceiptGrants Received under any of the Central Scheme would come under 1601, 101, 17

Grants received under any of the State Scheme would come under 1601, 102, 17


MinorHead

Sub-head


16

Grant of Honorarium/UniformAllowance to GramChowkidars

State

1601 102 S015 17 Grants-in-aid

17Bank Interest(Interest onSavings Bank Account) 0049 101 37 Savings Bank Account

18Earnest Money Deposit /Tender Deposit 8443 101 32 EMD

10.2.3. Expenditure- Centre Scheme - Thirteen Finance CommissionScheme Name: Thirteen Finance Commission

Work Category Work Name MajorHead

MinorHead

ObjectHead

Object Head Nomenclature

Construction ofStreets & Lanes

Purchase of material 5054 101 13 Supplies and MaterialsPayment of Wages 5054 101 02 WagesWorks Contract 5054 101 23 Major WorksAny other expenditure 5054 101 80 Other Expenditure

of 124

Scheme Name: Thirteen Finance CommissionWork Category Work Name Major

HeadMinorHead

ObjectHead


Construction ofDrainages

Purchase of material 5054 800 13 Supplies and MaterialsPayment of Wages 5054 800 02 WagesWorks Contract 5054 800 23 Major WorksAny other expenditure 5054 800 80 Other Expenditure

Maintenance ofRoads/Street


Materials for repair 3054 101 13 Supplies and MaterialsLabor charges for repair 3054 101 02 WagesAny other expenditure 3054 101 80 Other Expenditure

Maintenance ofDrainages

Labor charges for cleaning ofDrainages, etc 3054 800 02 Wages

Materials for repair 3054 800 13 Supplies and MaterialsMaintenance 3054 800 26 MaintenanceAny other expenditure 3054 800 80 Other Expenditure

Sanitation Construction of IndividualHouse hold Toilets 4215 103 81 Beneficiary

of 124

Scheme Name: Thirteen Finance CommissionWork Category Work Name Major

HeadMinorHead

ObjectHead


School Sanitation and HygieneEducation 4215 103 23 Major WorksConstruction of AanganwadiToilets 4215 103 23 Major WorksCommunity Sanitary Complex 2059 101 23 Major WorksRural Sanitary Marts 4215 103 23 Major Works

Purchase of Sanitary Materials 4215 103 13 Supplies and Materials

Construction ofChaupals

Purchase of material 4235 800 13 Supplies and MaterialsPayment of Wages 4235 800 02 WagesWorks Contract 4235 800 23 Major WorksAny other Expenditure 4235 800 80 Other Expenditure

10.2.4. Expenditure State Scheme- Pavement of Streets

State Scheme Name: Pavement of Streets-Expenditure MappingWork Category Work Name Major

HeadMinorHead

ObjectHead


Sub Head

Construction of Streets Purchase of material 5054 101 13 Supplies and S001

of 124


HeadMinorHead

ObjectHead


Sub Head

& Lanes MaterialsPayment of Wages 5054 101 02 Wages S001Works Contract 5054 101 23 Major Works S001Any other expenditure 5054 101 80 Other Expenditure S001


Purchase of material 5054 800 13Supplies andMaterials S001

Payment of Wages 5054 800 02 Wages S001Works Contract 5054 800 23 Major Works S001Any other expenditure 5054 800 80 Other Expenditure S001


Maintenance 3054 101 26 Maintenance S001

Materials for repair 3054 101 13Supplies andMaterials S001

Labor charges for repair 3054 101 02 Wages S001Any other expenditure 3054 101 80 Other Expenditure S001


Labor charges for cleaningof Drainages, etc 3054 800 02 Wages S001Materials for repair 3054 800 13 Supplies and S001

of 124


HeadMinorHead

ObjectHead


Sub Head

MaterialsMaintenance 3054 800 26 Maintenance S001Any other expenditure 3054 800 80 Other Expenditure S001

10.2.5. Expenditure State Scheme- Chaupal Subsidy SchemeState Scheme Name: Chaupal Subsidy Scheme(construction of Chaupals(including General and Backward Class)-

Expenditure MappingWork Category Work Name Major

HeadMinorHead

ObjectHead


Sub Head



Payment of Wages 4235 800 02 Wages S002Works Contract 4235 800 23 Major Works S002

Any other Expenditure 4235 800 80OtherExpenditure S002

Welfare of ScheduledCastes

Purchase ofmaterial 4225 101 13

Supplies andMaterials S002

of 124

State Scheme Name: Chaupal Subsidy Scheme(construction of Chaupals(including General and Backward Class)-Expenditure Mapping


MinorHead

ObjectHead


Sub Head

Payment ofWages 4225 101 02 Wages S002Works

Contract 4225 101 26 Maintenance S002Any other

Expenditure 4225 101 80OtherExpenditure S002

Maintenance ofChaupals


Payment of Wages 2059 101 02 Wages S002Maintenance ofCommunity assets 2059 101 26 Maintenance S002

Any other Expenditure 2059 101 80OtherExpenditure S002

Welfare of ScheduledCastes

Purchase ofmaterial 2225 101 13


Payment ofWages 2225 101 02 Wages S002Works 2225 101 26 Maintenance S002

of 124

State Scheme Name: Chaupal Subsidy Scheme(construction of Chaupals(including General and Backward Class)-Expenditure Mapping


MinorHead

ObjectHead


Sub Head

ContractAny other

Expenditure 2225 101 80OtherExpenditure S002

10.2.6. Expenditure State Scheme- Surcharge on VatState Scheme Name: Surcharge on VAT for PRIs- Expenditure Mapping

Work Category Work Name Major Head MinorHead

ObjectHead


Sub Head

Construction of Streets& Lanes



Any other expenditure 5054 101 80OtherExpenditure S003




of 124

State Scheme Name: Surcharge on VAT for PRIs- Expenditure MappingWork Category Work Name Major Head Minor

HeadObjectHead


Sub Head





Labor charges for repair 3054 101 02 Wages S003



Labor charges for cleaningof Drainages, etc 3054 800 02 Wages S003




10.2.7. Expenditure State Scheme- Scheme for special Development Works in ruralState Scheme Name: Scheme for Special Development Works in Rural- Expenditure Mapping

of 124


ObjectHead


Sub Head














of 124

State Scheme Name: Scheme for Special Development Works in Rural- Expenditure MappingWork Category Work Name Major Head Minor

HeadObjectHead


Sub Head






10.2.8. Expenditure State Scheme- Matching Grant SchemeState Scheme Name: Matching Grant Scheme-Expenditure Mapping


ObjectHead


Sub Head





Construction ofDrainages Purchase of material 5054 800 13


of 124

State Scheme Name: Matching Grant Scheme-Expenditure MappingWork Category Work Name Major Head Minor

HeadObjectHead


Sub Head













of 124


HeadObjectHead


Sub Head

Hospitals

Construction of PrimaryHealth Centres

4210 101 23 Major Works S0054210 101 02 Wages S005

4210 101 13Supplies andMaterials S005

Construction ofCommunity Health Centres

4210 102 23 Major Works S005

4210 102 02 Wages S005


Construction ofDispensaries



Construction of HealthSub-centres



School Buildings Construction of primary 4202 101 23 Major Works S005

of 124


HeadObjectHead


Sub Head

school 4202 101 02 Wages S005


Construction of secondaryschool



Aanganwadi Kendras Construction ofAanganwadi centres



10.2.9. Expenditure State Scheme- Mahatma Gandhi Gramin Basti YojnaState Scheme Name: Mahatma Gandhi Gramin Basti Yojna- Expenditure Mapping


ObjectHead


Sub Head




of 124

State Scheme Name: Mahatma Gandhi Gramin Basti Yojna- Expenditure MappingWork Category Work Name Major Head Minor

HeadObjectHead


Sub Head














of 124

State Scheme Name: Mahatma Gandhi Gramin Basti Yojna- Expenditure MappingWork Category Work Name Major Head Minor

HeadObjectHead


Sub Head



Laying of new pipelines

Laying or extension ofWater pipe line 4215 101 23 Major Works S006


Payment of Wages 4215 101 02 Wages S006

Drilling of Tube wells


Payment of Wages , labourcharges 4215 102 02 Wages S006Works Contract 4215 102 23 Major Works S006Maintenance -repair ofMotors, Hand pumps, etc 2215 102 26 Maintenance S006

of 124

10.2.10. Expenditure State Scheme- Mukhya Mantri Anusuchit Jati Nirmal Basti YojnaState Scheme Name: Mukhya Mantri Anusuchit Jati Nirmal Basti Yojna- Expenditure Mapping


MinorHead

ObjectHead


SubHead











of 124

State Scheme Name: Mukhya Mantri Anusuchit Jati Nirmal Basti Yojna- Expenditure MappingWork Category Work Name Major

HeadMinorHead

ObjectHead


SubHead




Maintenance 3054 800 26 Maintenance S007Any other expenditure 3054 800 80 Other Expenditure S007

Laying of new pipelines

Laying or extension ofWater pipe line 4215 101 23 Major Works S007



Drilling of Tube wells


Payment of Wages ,labour charges 4215 102 02 Wages S007Works Contract 4215 102 23 Major Works S007Maintenance -repair ofMotors, Hand pumps, etc 2215 102 26 Maintenance S007

of 124

State Scheme Name: Mukhya Mantri Anusuchit Jati Nirmal Basti Yojna- Expenditure MappingWork Category Work Name Major

HeadMinorHead

ObjectHead


SubHead



Payment of Wages 4235 800 02 Wages S007Works Contract 4235 800 23 Major Works S007Any other Expenditure 4235 800 80 Other Expenditure S007

Capital outlay onsanitation

Sewerage & sanitation 4215 103 23 Major Works S007



10.2.11. Expenditure State Scheme- Revenue Earning Scheme (loans to panchayat)State Scheme Name: Revenue Earning Scheme(loans to panchayat)- Expenditure Mapping


MinorHead

ObjectHead


SubHead




of 124

State Scheme Name: Revenue Earning Scheme(loans to panchayat)- Expenditure MappingWork Category Work Name Major

HeadMinorHead

ObjectHead


SubHead












of 124

10.2.12. Expenditure State Scheme- State Finance CommissionState Scheme Name: State Finance Commission- Expenditure Mapping


MinorHead

ObjectHead


SubHead




S009




S009





S009Maintenance of

DrainagesLabor charges forcleaning of Drainages, etc 3054 800 02 Wages S009

of 124

State Scheme Name: State Finance Commission- Expenditure MappingWork Category Work Name Major

HeadMinorHead

ObjectHead


SubHead



Sanitation

Construction ofIndividual House holdToilets 4215 103 81 Beneficiary S009School Sanitation andHygiene Education 4215 103 23 Major Works S009Construction ofAanganwadi Toilets 4215 103 23 Major Works S009Community SanitaryComplex 2059 101 23 Major Works S009Rural Sanitary Marts 4215 103 23 Major Works S009Purchase of SanitaryMaterials 4215 103 13


of 124

10.2.13. Expenditure State Scheme- EstablishmentState Scheme Name: Establishment- Expenditure Mapping


MinorHead

ObjectHead


SubHead

Construction of Streets &Lanes











Labor charges forcleaning of Drainages, etc 3054 800 02 Wages S010

of 124

State Scheme Name: Establishment- Expenditure MappingWork Category Work Name Major

HeadMinorHead

ObjectHead


SubHead



10.2.14. Expenditure State Scheme- Scheme for the PRIsState Scheme Name: Scheme for the PRIs


MinorHead

ObjectHead


SubHead







of 124

State Scheme Name: Scheme for the PRIsWork Category Work Name Major

HeadMinorHead

ObjectHead


SubHead






Labor charges forcleaning of Drainages,etc 3054 800 02 Wages S011



Drilling of Tube wellsPurchase of material 4215 102 13


Payment of Wages ,labour charges 4215 102 02 Wages S011Works Contract 4215 102 23 Major Works S011

of 124

State Scheme Name: Scheme for the PRIsWork Category Work Name Major

HeadMinorHead

ObjectHead


SubHead

Maintenance -repair ofMotors, Hand pumps,etc 2215 102 26 Maintenance S011

Capital outlay onsanitation

Sewerage& sanitation 4215 103 23 Major Works S011



10.2.15. Expenditure State Scheme- Grant in aid to ZP/PS StaffState Scheme Name: Grant in aid to ZP/PS Staff- Expenditure Mapping


MinorHead

ObjectHead


SubHead

SalarySalary for Panchayat Staff ZP 2515 101 01 Salary S012Salary for Panchayat Staff PS 2515 102 01 Salary S012Wages for the Panchayat ZP 2515 101 02 Wages S012

of 124

State Scheme Name: Grant in aid to ZP/PS Staff- Expenditure MappingWork Category Work Name Major

HeadMinorHead

ObjectHead


SubHead

StaffWages for the PanchayatStaff PS 2515 102 02 Wages S012Honorarium paid toVP/President of ZP ZP 2515 101 05 Honorarium S012Honorarium paid toVP/President of ZP PS 2515 102 05 Honorarium S012DA ZP 2515 101 01 Salary S012DA PS 2515 102 01 Salary S012

10.2.16. Expenditure State Scheme- State Incentive Scheme on Sanitation IncentivePuraskar

State Scheme Name: State Incentive scheme on Sanitation Incentive Puraskar- Expenditure MappingWork Category Work Name Major

HeadMinorHead

ObjectHead


SubHead




of 124


HeadMinorHead

ObjectHead


SubHead








Any other expenditure 3054 101 80 Other Expenditure S013





of 124


HeadMinorHead

ObjectHead


SubHead

Maintenance of Watersupply line 2215 101 26 Maintenance S013

Provision of Watersupply

Maintenance and repairof tube wells 2215 102 26 Maintenance S013

Extension of Pipeline 4215 101 23 Major Works S013Providing New Bore well 4215 102 23 Major Works S013Mini Power Pump 4215 102 23 Major Works S013Alternative bore wellreplacing the existing 4215 102 23 Major Works S013Erection of New HandPump 4215 102 23 Major Works S013

Construction ofIndividual House holdToilets 4215 103 81 Beneficiary S013

Sanitation

School Sanitation andHygiene Education 4215 103 23 Major Works S013

Construction ofAanganwadi Toilets 4215 103 23 Major Works S013

of 124


HeadMinorHead

ObjectHead


SubHead

Community SanitaryComplex 2059 101 23 Major Works S013

Rural Sanitary Marts 4215 103 23 Major Works S013Purchase of SanitaryMaterials 4215 103 13


10.2.17. Expenditure State Scheme- Rural Health & Sanitation ProgrammeState Scheme Name: Rural Health & Sanitation Programme- Expenditure Mapping


MinorHead

ObjectHead


SubHead




Construction ofDrainages Purchase of material 5054 800 13


of 124

State Scheme Name: Rural Health & Sanitation Programme- Expenditure MappingWork Category Work Name Major

HeadMinorHead

ObjectHead


SubHead










of 124

10.2.18. Expenditure State Scheme- Expenditure State Scheme- Grant of honorarium/uniform Allowance to Gram Chowkidars

State Scheme Name: Grant of honorarium/uniform allowance to gram chowkidars- Expenditure MappingWork Category Work Name Major

HeadMinorHead

ObjectHead


SubHead

Salary

Honorarium paid toVP/President of ZP 2515 103 05 Honorarium S015Purchase of PanchayatStaff uniforms GP 2515 103 80 Expenditure S015

chart of head of accounts - haryanadp.gov.in

Documents