Download - 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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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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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.
Page 22 of 124
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
Page 23 of 124
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
Page 24 of 124
Illustrative list of activities along with the Codes (showcasing Receipt of Panchayats)Major Head Minor Head
Number Nomenclature Number Nomenclature
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
Page 25 of 124
Illustrative list of activities along with the Codes (showcasing Receipt of Panchayats)Major Head Minor Head
Number Nomenclature Number Nomenclature
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
Page 26 of 124
Illustrative list of activities along with the Codes (showcasing Receipt of Panchayats)Major Head Minor Head
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
Page 27 of 124
Illustrative list of activities along with the Codes (showcasing Receipt of Panchayats)Major Head Minor Head
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
Page 28 of 124
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
Page 29 of 124
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
Page 30 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
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
Page 31 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
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
Page 32 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
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
Page 33 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
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
Page 34 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
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
Page 35 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
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
Page 36 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
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
Page 37 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
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
Page 38 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
Head Nomenclature Head Nomenclature104 Development of Public Garden800 Other Expenditure
4408Capital Outlay on Public
Distribution System103 Construction of Godowns & Warehouses
800 Other Expenditure
4435Capital Outlay on Agriculture
including Agriculture Extension 101 Construction of Training Centre
800 Other Expenditure
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
Page 39 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
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
800 Other Expenditure
4810Capital Outlay on Non-
Conventional Sources of Energy 101 Construction of Bio-Gas Plants102 Construction of Solar Energy Centre103 Construction of Wind Energy Centre
800 Other Expenditure
4851 Capital Outlay on Village and SmallScale Industries
101 Handloom Industries102 Handicraft Industries103 Khadi &Village Industries104 Sericulture Industries105 Power loom Industries106 Food Processing Industries
Page 40 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
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
Page 41 of 124
Illustrative list of activities along with the Codes (showcasing expenditure of Panchayats)Major Head Minor Head
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
Page 42 of 124
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
Page 43 of 124
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
Page 44 of 124
Object Head Object HeadNumber Nomenclature Number Nomenclature
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
Page 45 of 124
Object Head Object HeadNumber Nomenclature Number Nomenclature
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
Page 46 of 124
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)
Page 47 of 124
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
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
1 Receipts of BankInterest
Interest on SavingsBank Account 0049 101 37 Savings Bank Account
Page 48 of 124
Zilla Panchayat - Expenditure
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 49 of 124
Zilla Panchayat - Expenditure
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 50 of 124
Block Panchayat - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 51 of 124
Block Panchayat - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 52 of 124
Block Panchayat - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
10 Receipts of BankInterest
Interest on SavingsBank Account 0049 101 37 Savings Bank Account
Interest on FixedDeposit 8673 101 84 Interest Accrued
Page 53 of 124
Block Panchayat - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 54 of 124
Block Panchayat – Expenditure
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
2 TravellingAllowance
For PanchayatPresident,Panchayat staffand members
2515 102 07 Travel Expenses
3 StationeryPurchase ofStationery foroffice use
2515 102 08 Office Expenses
4Purchase ofmedicine for ruraldispensary
2210 105 80 Other Expenditure
Page 55 of 124
Block Panchayat – Expenditure
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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,
Maintenance 2059 101 26 Maintenance
Page 56 of 124
Block Panchayat – Expenditure
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 57 of 124
Block Panchayat – Expenditure
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
contractors
12 Other Expenditure
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
13 Other Expenditure
Purchase ofNewspapers,Magazines
2515 102 08 Office Expenses
Maintenance ofowned Heavyvehicles
2515 102 26 Maintenance
Page 58 of 124
Block Panchayat – Expenditure
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 59 of 124
Block Panchayat – Expenditure
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
4206 101 23 Major Works
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
5054 101 23 Major Works
Page 60 of 124
Block Panchayat – Expenditure
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
4215 101 23 Major Works
19 Drilling of Tubewells
Drilling of Tube-wells 4215 102 23 Major Works
20Maintenance ofHand pump,Motors, etc
2215 102 26 Maintenance
22 Other CapitalExpenditure
Construction ofSolar EnergyCentre
4810 102 23 Major Works
Construction ofWind EnergyCentre
4810 103 23 Major Works
Construction ofDrainage 5054 800 23 Major Works
Page 61 of 124
Block Panchayat – Expenditure
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
Construction ofPonds 4405 104 23 Major Works
Maintenance ofWind Mills 2801 103 26 Maintenance
Purchase of Landfor formation ofRoads, bridges
5054 103 23 Major Works
Maintenance ofFerries 3054 104 26 Maintenance
23 PensionPension amountpaid to thePensioner
2071 101 PS Pension Scheme
24ManagementContribution ofFBF
2515 102 88 FBF
Page 62 of 124
10.1.3. Gram Panchayat - Receipt & ExpenditureGram Panchayat Account - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 63 of 124
Gram Panchayat Account - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 64 of 124
Gram Panchayat Account - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 65 of 124
Gram Panchayat Account - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 66 of 124
Gram Panchayat Account - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 67 of 124
Gram Panchayat Account - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 68 of 124
Gram Panchayat Account - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Rent From Shop,Community Hall,ShoppingComplex, etc
0059 101 09 Rent, Rates and Taxes
Page 69 of 124
Gram Panchayat Account - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
Rent From Shop,Community Hall,ShoppingComplex, etc
0515 103 46 Other Service Fees
Charges on layingof Petroleum, Gas,oil pipes, etc
0515 103 46 Other Service Fees
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
22 Receipts of BankInterest
Interest on SavingsBank Account 0049 101 37 Savings Bank Account
Page 70 of 124
Gram Panchayat Account - Receipts
# Entry in AccountsBook
Meaning of theentry Sub-entries Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
0515 103 46 Other Service Fees
Page 71 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
2 TravellingAllowance
For PanchayatPresident, Panchayatstaff and members
2515 103 7 Travel Expenses
Page 72 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
Object Head
Nomenclature
3 Stationery Purchase of Stationeryfor office use 2515 103 8 Office Expenses
4 Maintenance ofOpen well
Maintenance 2215 101 26 Maintenance
Labor charges forrepair 2215 101 2 Wages
5 Maintenance ofHand pump
Maintenance 2215 102 26 Maintenance
Labor charges forrepair 2215 102 2 Wages
6 Maintenance ofOHT, GLR
Maintenance 2215 101 26 Maintenance
Labor charges forrepair 2215 101 2 Wages
Page 73 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
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
Page 74 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
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
Page 75 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
Object Head
Nomenclature
and parksLabor charges
for repair 2406 101 2 Wages
Maintenance 2406 101 26 Maintenance
Maintenance of Parks,Orchards
Materials forrepair 2406 104 13
Labor chargesfor repair 2406 104 2 Wages
Maintenance 2406 104 26 Maintenance
11 Maintenance ofPonds
Includes Materials andLabor charges
Materials forrepair 2405 104 13 Supplies and
Materials
Labor chargesfor repair 2405 104 2 Wages
Page 76 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
Object Head
Nomenclature
Maintenance 2405 104 26 Maintenance
12Expenditure ononly notified Fairsand Festivals
Includes Provision ofwater supply, healthfacility, temporaryshops, etc
Materials forrepair 2206 102 26 Maintenance
Labor chargesfor repair 2206 102 2 Wages
Maintenance 2206 102 26 Maintenance
Page 77 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
Object Head
Nomenclature
13Maintenance ofPanchayat ownedbuildings
Includes Materials andLabor charges forPanchayat ownedbuildings like -Panchayat office,Community Hall, SHGbuilding, playground,etc
Materials forrepair 2059 101 13 Supplies and
Materials
Labor chargesfor repair 2059 101 2 Wages
Maintenance 2059 101 26 Maintenance
Page 78 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
Object Head
Nomenclature
14
Maintenance ofTools,Equipments,Furniture, etc
Maintenance Charges
Maintenanceof InventoryGoods, Tools
& Plants
2059 104 26 Maintenance
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
Page 79 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
Object Head
Nomenclature
16 Maintenance ofBurial Ground
Includes Materials andLabor charges
Materials forrepair 2059 101 13 Supplies and
Materials
Labor chargesfor repair 2059 101 2 Wages
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
Page 80 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
Object Head
Nomenclature
19 Other Expenditure
Printing 2515 103 11 PrintingOther
Maintenance 2515 103 26 Maintenance
OtherAdministrative
expenses2515 103 12
OtherAdministrative
Expenses
Purchase ofNewspapers,
Magazines2515 103 8 Office Expenses
Maintenanceof Panchayat
owned Heavyvehicles
2515 103 26 Maintenance
Page 81 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
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
Page 82 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
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
4206 101 23 Major Works
Page 83 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
Object Head
Nomenclature
Construction ofPermanent Structuresfor Fairs
4206 102 23 Major Works
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
Page 84 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
Object Head
Nomenclature
Construction of RainWater HarvestingStructure
4402 104 23 Major Works
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
Page 85 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
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
Page 86 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
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
Page 87 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
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
Page 88 of 124
Gram Panchayat Account - Expenditure
# Entry in AccountsBook Meaning of the entry Sub-entries Major
Head Minor Head ObjectHead
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
5054 103 23 Major Works
Construction of Ponds 4405 104 23 Major Works
Maintenance of Ferries 3054 104 23 Major Works
Page 89 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
Page 90 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
Page 91 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
Page 92 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
Page 93 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
S.no Scheme Name/Receipt Type SponsorMajorHead
MinorHead
Sub-head
ObjectHead Object Head Nomenclature
5Scheme for SpecialDevelopment Works in Rural
State1601 102 S004 17 Grants-in-aid
6Matching Grant in aid forDevelopment Works
State1601 102 S005 17 Grants-in-aid
7Mahatma Gandhi Gramin BastiYojna
State1601 102 S006 17 Grants-in-aid
8Mukhya Mantri Anusuchit JatiNirmal Basti Yojna
State1601 102 S007 17 Grants-in-aid
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
State1601 102 S014 17 Grants-in-aid
Page 94 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
S.no Scheme Name/Receipt Type SponsorMajorHead
MinorHead
Sub-head
ObjectHead Object Head Nomenclature
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
Page 95 of 124
Scheme Name: Thirteen Finance CommissionWork Category Work Name Major
HeadMinorHead
ObjectHead
Object Head Nomenclature
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
Maintenance 3054 101 26 Maintenance
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
Page 96 of 124
Scheme Name: Thirteen Finance CommissionWork Category Work Name Major
HeadMinorHead
ObjectHead
Object Head Nomenclature
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
Object HeadNomenclature
Sub Head
Construction of Streets Purchase of material 5054 101 13 Supplies and S001
Page 97 of 124
State Scheme Name: Pavement of Streets-Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Construction ofDrainages
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 ofRoads/Street
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
Maintenance ofDrainages
Labor charges for cleaningof Drainages, etc 3054 800 02 Wages S001Materials for repair 3054 800 13 Supplies and S001
Page 98 of 124
State Scheme Name: Pavement of Streets-Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Object HeadNomenclature
Sub Head
Construction ofChaupals
Purchase of material 4235 800 13Supplies andMaterials S002
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
Page 99 of 124
State Scheme Name: Chaupal Subsidy Scheme(construction of Chaupals(including General and Backward Class)-Expenditure Mapping
Work Category Work Name MajorHead
MinorHead
ObjectHead
Object HeadNomenclature
Sub Head
Payment ofWages 4225 101 02 Wages S002Works
Contract 4225 101 26 Maintenance S002Any other
Expenditure 4225 101 80OtherExpenditure S002
Maintenance ofChaupals
Purchase of material 2059 101 13Supplies andMaterials S002
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
Supplies andMaterials S002
Payment ofWages 2225 101 02 Wages S002Works 2225 101 26 Maintenance S002
Page 100 of 124
State Scheme Name: Chaupal Subsidy Scheme(construction of Chaupals(including General and Backward Class)-Expenditure Mapping
Work Category Work Name MajorHead
MinorHead
ObjectHead
Object HeadNomenclature
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
Object HeadNomenclature
Sub Head
Construction of Streets& Lanes
Purchase of material 5054 101 13Supplies andMaterials S003
Payment of Wages 5054 101 02 Wages S003Works Contract 5054 101 23 Major Works S003
Any other expenditure 5054 101 80OtherExpenditure S003
Construction ofDrainages
Purchase of material 5054 800 13Supplies andMaterials S003
Payment of Wages 5054 800 02 Wages S003Works Contract 5054 800 23 Major Works S003
Page 101 of 124
State Scheme Name: Surcharge on VAT for PRIs- Expenditure MappingWork Category Work Name Major Head Minor
HeadObjectHead
Object HeadNomenclature
Sub Head
Any other expenditure 5054 800 80OtherExpenditure S003
Maintenance ofRoads/Street
Maintenance 3054 101 26 Maintenance S003
Materials for repair 3054 101 13Supplies andMaterials S003
Labor charges for repair 3054 101 02 Wages S003
Any other expenditure 3054 101 80OtherExpenditure S003
Maintenance ofDrainages
Labor charges for cleaningof Drainages, etc 3054 800 02 Wages S003
Materials for repair 3054 800 13Supplies andMaterials S003
Maintenance 3054 800 26 Maintenance S003
Any other expenditure 3054 800 80OtherExpenditure 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
Page 102 of 124
Work Category Work Name Major Head MinorHead
ObjectHead
Object HeadNomenclature
Sub Head
Construction of Streets& Lanes
Purchase of material 5054 101 13Supplies andMaterials S004
Payment of Wages 5054 101 02 Wages S004Works Contract 5054 101 23 Major Works S004
Any other expenditure 5054 101 80OtherExpenditure S004
Construction ofDrainages
Purchase of material 5054 800 13Supplies andMaterials S004
Payment of Wages 5054 800 02 Wages S004Works Contract 5054 800 23 Major Works S004
Any other expenditure 5054 800 80OtherExpenditure S004
Maintenance ofRoads/Street
Maintenance 3054 101 26 Maintenance S004
Materials for repair 3054 101 13Supplies andMaterials S004
Labor charges for repair 3054 101 02 Wages S004
Any other expenditure 3054 101 80OtherExpenditure S004
Page 103 of 124
State Scheme Name: Scheme for Special Development Works in Rural- Expenditure MappingWork Category Work Name Major Head Minor
HeadObjectHead
Object HeadNomenclature
Sub Head
Maintenance ofDrainages
Labor charges for cleaningof Drainages, etc 3054 800 02 Wages S004
Materials for repair 3054 800 13Supplies andMaterials S004
Maintenance 3054 800 26 Maintenance S004
Any other expenditure 3054 800 80OtherExpenditure S004
10.2.8. Expenditure State Scheme- Matching Grant SchemeState Scheme Name: Matching Grant Scheme-Expenditure Mapping
Work Category Work Name Major Head MinorHead
ObjectHead
Object HeadNomenclature
Sub Head
Construction of Streets& Lanes
Purchase of material 5054 101 13Supplies andMaterials S005
Payment of Wages 5054 101 02 Wages S005Works Contract 5054 101 23 Major Works S005
Any other expenditure 5054 101 80OtherExpenditure S005
Construction ofDrainages Purchase of material 5054 800 13
Supplies andMaterials S005
Page 104 of 124
State Scheme Name: Matching Grant Scheme-Expenditure MappingWork Category Work Name Major Head Minor
HeadObjectHead
Object HeadNomenclature
Sub Head
Payment of Wages 5054 800 02 Wages S005Works Contract 5054 800 23 Major Works S005
Any other expenditure 5054 800 80OtherExpenditure S005
Maintenance ofRoads/Street
Maintenance 3054 101 26 Maintenance S005
Materials for repair 3054 101 13Supplies andMaterials S005
Labor charges for repair 3054 101 02 Wages S005
Any other expenditure 3054 101 80OtherExpenditure S005
Maintenance ofDrainages
Labor charges for cleaningof Drainages, etc 3054 800 02 Wages S005
Materials for repair 3054 800 13Supplies andMaterials S005
Maintenance 3054 800 26 Maintenance S005
Any other expenditure 3054 800 80OtherExpenditure S005
Page 105 of 124
State Scheme Name: Matching Grant Scheme-Expenditure MappingWork Category Work Name Major Head Minor
HeadObjectHead
Object HeadNomenclature
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
4210 102 13Supplies andMaterials S005
Construction ofDispensaries
4210 103 23 Major Works S0054210 103 02 Wages S005
4210 103 13Supplies andMaterials S005
Construction of HealthSub-centres
4210 104 23 Major Works S0054210 104 02 Wages S005
4210 104 13Supplies andMaterials S005
School Buildings Construction of primary 4202 101 23 Major Works S005
Page 106 of 124
State Scheme Name: Matching Grant Scheme-Expenditure MappingWork Category Work Name Major Head Minor
HeadObjectHead
Object HeadNomenclature
Sub Head
school 4202 101 02 Wages S005
4202 101 13Supplies andMaterials S005
Construction of secondaryschool
4202 102 23 Major Works S0054202 102 02 Wages S005
4202 102 13Supplies andMaterials S005
Aanganwadi Kendras Construction ofAanganwadi centres
4235 103 23 Major Works S0054235 103 02 Wages S005
4235 103 13Supplies andMaterials S005
10.2.9. Expenditure State Scheme- Mahatma Gandhi Gramin Basti YojnaState Scheme Name: Mahatma Gandhi Gramin Basti Yojna- Expenditure Mapping
Work Category Work Name Major Head MinorHead
ObjectHead
Object HeadNomenclature
Sub Head
Construction of Streets& Lanes
Purchase of material 5054 101 13Supplies andMaterials S006
Payment of Wages 5054 101 02 Wages S006Works Contract 5054 101 23 Major Works S006
Page 107 of 124
State Scheme Name: Mahatma Gandhi Gramin Basti Yojna- Expenditure MappingWork Category Work Name Major Head Minor
HeadObjectHead
Object HeadNomenclature
Sub Head
Any other expenditure 5054 101 80OtherExpenditure S006
Construction ofDrainages
Purchase of material 5054 800 13Supplies andMaterials S006
Payment of Wages 5054 800 02 Wages S006Works Contract 5054 800 23 Major Works S006
Any other expenditure 5054 800 80OtherExpenditure S006
Maintenance ofRoads/Street
Maintenance 3054 101 26 Maintenance S006
Materials for repair 3054 101 13Supplies andMaterials S006
Labor charges for repair 3054 101 02 Wages S006
Any other expenditure 3054 101 80OtherExpenditure S006
Maintenance ofDrainages
Labor charges for cleaningof Drainages, etc 3054 800 02 Wages S006
Materials for repair 3054 800 13Supplies andMaterials S006
Page 108 of 124
State Scheme Name: Mahatma Gandhi Gramin Basti Yojna- Expenditure MappingWork Category Work Name Major Head Minor
HeadObjectHead
Object HeadNomenclature
Sub Head
Maintenance 3054 800 26 Maintenance S006
Any other expenditure 3054 800 80OtherExpenditure S006
Laying of new pipelines
Laying or extension ofWater pipe line 4215 101 23 Major Works S006
Purchase of material 4215 101 13Supplies andMaterials S006
Payment of Wages 4215 101 02 Wages S006
Drilling of Tube wells
Purchase of material 4215 102 13Supplies andMaterials S006
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
Page 109 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
Work Category Work Name MajorHead
MinorHead
ObjectHead
Object HeadNomenclature
SubHead
Construction of Streets& Lanes
Purchase of material 5054 101 13Supplies andMaterials S007
Payment of Wages 5054 101 02 Wages S007Works Contract 5054 101 23 Major Works S007Any other expenditure 5054 101 80 Other Expenditure S007
Construction ofDrainages
Purchase of material 5054 800 13Supplies andMaterials S007
Payment of Wages 5054 800 02 Wages S007Works Contract 5054 800 23 Major Works S007Any other expenditure 5054 800 80 Other Expenditure S007
Maintenance ofRoads/Street
Maintenance 3054 101 26 Maintenance S007
Materials for repair 3054 101 13Supplies andMaterials S007
Labor charges for repair 3054 101 02 Wages S007Any other expenditure 3054 101 80 Other Expenditure S007
Page 110 of 124
State Scheme Name: Mukhya Mantri Anusuchit Jati Nirmal Basti Yojna- Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
SubHead
Maintenance ofDrainages
Labor charges for cleaningof Drainages, etc 3054 800 02 Wages S007
Materials for repair 3054 800 13Supplies andMaterials S007
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
Purchase of material 4215 101 13Supplies andMaterials S007
Payment of Wages 4215 101 02 Wages S007
Drilling of Tube wells
Purchase of material 4215 102 13Supplies andMaterials S007
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
Page 111 of 124
State Scheme Name: Mukhya Mantri Anusuchit Jati Nirmal Basti Yojna- Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
SubHead
Construction ofChaupals
Purchase of material 4235 800 13Supplies andMaterials S007
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
Purchase of material 4215 103 13Supplies andMaterials S007
Payment of Wages 4215 103 02 Wages S007
10.2.11. Expenditure State Scheme- Revenue Earning Scheme (loans to panchayat)State Scheme Name: Revenue Earning Scheme(loans to panchayat)- Expenditure Mapping
Work Category Work Name MajorHead
MinorHead
ObjectHead
Object HeadNomenclature
SubHead
Construction of Streets& Lanes
Purchase of material 5054 101 13Supplies andMaterials S008
Payment of Wages 5054 101 02 Wages S008Works Contract 5054 101 23 Major Works S008Any other expenditure 5054 101 80 Other Expenditure S008
Page 112 of 124
State Scheme Name: Revenue Earning Scheme(loans to panchayat)- Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
SubHead
Construction ofDrainages
Purchase of material 5054 800 13Supplies andMaterials S008
Payment of Wages 5054 800 02 Wages S008Works Contract 5054 800 23 Major Works S008Any other expenditure 5054 800 80 Other Expenditure S008
Maintenance ofRoads/Street
Maintenance 3054 101 26 Maintenance S008
Materials for repair 3054 101 13Supplies andMaterials S008
Labor charges for repair 3054 101 02 Wages S008Any other expenditure 3054 101 80 Other Expenditure S008
Maintenance ofDrainages
Labor charges for cleaningof Drainages, etc 3054 800 02 Wages S008
Materials for repair 3054 800 13Supplies andMaterials S008
Maintenance 3054 800 26 Maintenance S008Any other expenditure 3054 800 80 Other Expenditure S008
Page 113 of 124
10.2.12. Expenditure State Scheme- State Finance CommissionState Scheme Name: State Finance Commission- Expenditure Mapping
Work Category Work Name MajorHead
MinorHead
ObjectHead
Object HeadNomenclature
SubHead
Construction of Streets& Lanes
Purchase of material 5054 101 13Supplies andMaterials S009
Payment of Wages 5054 101 02 Wages S009Works Contract 5054 101 23 Major Works S009Any other expenditure 5054 101 80 Other Expenditure S009
S009
Construction ofDrainages
Purchase of material 5054 800 13Supplies andMaterials S009
Payment of Wages 5054 800 02 Wages S009Works Contract 5054 800 23 Major Works S009Any other expenditure 5054 800 80 Other Expenditure S009
S009
Maintenance ofRoads/Street
Maintenance 3054 101 26 Maintenance S009
Materials for repair 3054 101 13Supplies andMaterials S009
Labor charges for repair 3054 101 02 Wages S009Any other expenditure 3054 101 80 Other Expenditure S009
S009Maintenance of
DrainagesLabor charges forcleaning of Drainages, etc 3054 800 02 Wages S009
Page 114 of 124
State Scheme Name: State Finance Commission- Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
SubHead
Materials for repair 3054 800 13Supplies andMaterials S009
Maintenance 3054 800 26 Maintenance S009Any other expenditure 3054 800 80 Other Expenditure S009
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
Supplies andMaterials S009
Page 115 of 124
10.2.13. Expenditure State Scheme- EstablishmentState Scheme Name: Establishment- Expenditure Mapping
Work Category Work Name MajorHead
MinorHead
ObjectHead
Object HeadNomenclature
SubHead
Construction of Streets &Lanes
Purchase of material 5054 101 13Supplies andMaterials S010
Payment of Wages 5054 101 02 Wages S010Works Contract 5054 101 23 Major Works S010Any other expenditure 5054 101 80 Other Expenditure S010
Construction ofDrainages
Purchase of material 5054 800 13Supplies andMaterials S010
Payment of Wages 5054 800 02 Wages S010Works Contract 5054 800 23 Major Works S010Any other expenditure 5054 800 80 Other Expenditure S010
Maintenance ofRoads/Street
Maintenance 3054 101 26 Maintenance S010
Materials for repair 3054 101 13Supplies andMaterials S010
Labor charges for repair 3054 101 02 Wages S010Any other expenditure 3054 101 80 Other Expenditure S010
Maintenance ofDrainages
Labor charges forcleaning of Drainages, etc 3054 800 02 Wages S010
Page 116 of 124
State Scheme Name: Establishment- Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
SubHead
Materials for repair 3054 800 13Supplies andMaterials S010
Maintenance 3054 800 26 Maintenance S010Any other expenditure 3054 800 80 Other Expenditure S010
10.2.14. Expenditure State Scheme- Scheme for the PRIsState Scheme Name: Scheme for the PRIs
Work Category Work Name MajorHead
MinorHead
ObjectHead
Object HeadNomenclature
SubHead
Construction of Streets &Lanes
Purchase of material 5054 101 13Supplies andMaterials S011
Payment of Wages 5054 101 02 Wages S011Works Contract 5054 101 23 Major Works S011Any other expenditure 5054 101 80 Other Expenditure S011
Construction ofDrainages
Purchase of material 5054 800 13Supplies andMaterials S011
Payment of Wages 5054 800 02 Wages S011Works Contract 5054 800 23 Major Works S011Any other expenditure 5054 800 80 Other Expenditure S011
Page 117 of 124
State Scheme Name: Scheme for the PRIsWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
SubHead
Maintenance ofRoads/Street
Maintenance 3054 101 26 Maintenance S011
Materials for repair 3054 101 13Supplies andMaterials S011
Labor charges for repair 3054 101 02 Wages S011Any other expenditure 3054 101 80 Other Expenditure S011
Maintenance ofDrainages
Labor charges forcleaning of Drainages,etc 3054 800 02 Wages S011
Materials for repair 3054 800 13Supplies andMaterials S011
Maintenance 3054 800 26 Maintenance S011Any other expenditure 3054 800 80 Other Expenditure S011
Drilling of Tube wellsPurchase of material 4215 102 13
Supplies andMaterials S011
Payment of Wages ,labour charges 4215 102 02 Wages S011Works Contract 4215 102 23 Major Works S011
Page 118 of 124
State Scheme Name: Scheme for the PRIsWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
SubHead
Maintenance -repair ofMotors, Hand pumps,etc 2215 102 26 Maintenance S011
Capital outlay onsanitation
Sewerage& sanitation 4215 103 23 Major Works S011
Purchase of material 4215 103 13Supplies andMaterials S011
Payment of Wages 4215 103 02 Wages 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
Work Category Work Name MajorHead
MinorHead
ObjectHead
Object HeadNomenclature
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
Page 119 of 124
State Scheme Name: Grant in aid to ZP/PS Staff- Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Object HeadNomenclature
SubHead
Construction of Streets &Lanes
Purchase of material 5054 101 13Supplies andMaterials S013
Payment of Wages 5054 101 02 Wages S013Works Contract 5054 101 23 Major Works S013Any other expenditure 5054 101 80 Other Expenditure S013
Page 120 of 124
State Scheme Name: State Incentive scheme on Sanitation Incentive Puraskar- Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
SubHead
Construction ofDrainages
Purchase of material 5054 800 13Supplies andMaterials S013
Payment of Wages 5054 800 02 Wages S013Works Contract 5054 800 23 Major Works S013Any other expenditure 5054 800 80 Other Expenditure S013
Maintenance ofRoads/Street
Maintenance 3054 101 26 Maintenance S013
Materials for repair 3054 101 13Supplies andMaterials S013
Labor charges for repair 3054 101 02 Wages S013
Any other expenditure 3054 101 80 Other Expenditure S013
Maintenance ofDrainages
Labor charges forcleaning of Drainages, etc 3054 800 02 Wages S013
Materials for repair 3054 800 13Supplies andMaterials S013
Maintenance 3054 800 26 Maintenance S013Any other expenditure 3054 800 80 Other Expenditure S013
Page 121 of 124
State Scheme Name: State Incentive scheme on Sanitation Incentive Puraskar- Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
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
Page 122 of 124
State Scheme Name: State Incentive scheme on Sanitation Incentive Puraskar- Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
SubHead
Community SanitaryComplex 2059 101 23 Major Works S013
Rural Sanitary Marts 4215 103 23 Major Works S013Purchase of SanitaryMaterials 4215 103 13
Supplies andMaterials S013
10.2.17. Expenditure State Scheme- Rural Health & Sanitation ProgrammeState Scheme Name: Rural Health & Sanitation Programme- Expenditure Mapping
Work Category Work Name MajorHead
MinorHead
ObjectHead
Object HeadNomenclature
SubHead
Construction of Streets &Lanes
Purchase of material 5054 101 13Supplies andMaterials S014
Payment of Wages 5054 101 02 Wages S014Works Contract 5054 101 23 Major Works S014Any other expenditure 5054 101 80 Other Expenditure S014
Construction ofDrainages Purchase of material 5054 800 13
Supplies andMaterials S014
Page 123 of 124
State Scheme Name: Rural Health & Sanitation Programme- Expenditure MappingWork Category Work Name Major
HeadMinorHead
ObjectHead
Object HeadNomenclature
SubHead
Payment of Wages 5054 800 02 Wages S014Works Contract 5054 800 23 Major Works S014Any other expenditure 5054 800 80 Other Expenditure S014
Maintenance ofRoads/Street
Maintenance 3054 101 26 Maintenance S014
Materials for repair 3054 101 13Supplies andMaterials S014
Labor charges for repair 3054 101 02 Wages S014Any other expenditure 3054 101 80 Other Expenditure S014
Maintenance ofDrainages
Labor charges forcleaning of Drainages, etc 3054 800 02 Wages S014
Materials for repair 3054 800 13Supplies andMaterials S014
Maintenance 3054 800 26 Maintenance S014Any other expenditure 3054 800 80 Other Expenditure S014
Page 124 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
Object HeadNomenclature
SubHead
Salary
Honorarium paid toVP/President of ZP 2515 103 05 Honorarium S015Purchase of PanchayatStaff uniforms GP 2515 103 80 Expenditure S015