Panchayat:Repo18/Law Manual Page0918
Rule-12
12. Computerised Accounting and Electronic Records. - (1) Records and Registers required under these Rules shall be maintained manually or in a Computer Based System.
(2) The forms and formats prescribed in these rules or under the authority of these rules in any Manual or Orders shall be suitably adapted to meet the requirements of computerization. The Government may specify the manner and format in which such Electronic Records shall be created, prepared, maintained and issued and the manner and method of payment of fees or charges for issue of any Electronic Record.
(3) Where the Records are so kept, it shall be the responsibility of the Secretary or the officer designated by the Secretary to ensure that appropriate controls and procedures are exercised for the integrity and security of the Data Files and Programs and storage of Back Up of this Data and its retrieval.
13. Books of accounts to be separately maintained for Funds. -(1) Panchayat Fund shall be the main fund maintained by the Panchayat and shall consist of income from all sources mentioned in Section 212 of Kerala Panchayat Raj Act, 1994.
(2) Within the Panchayat Fund, if necessary, the Government may prescribe Funds for which separate books of accounts have to be maintained.
(3) The Panchayat shall prepare Financial Statements for each Fund.
(4) Where Government have prescribed separate Funds, the Panchayat shall maintain separate records and the following shall be observed: lisab
(a) All Books of Accounts and Vouchers shall be prepared separately for each Fund.
(b) Separate Bank/Treasury accounts shall be maintained for each Fund, and remittances shall be made to the relevant Fund's Bank/Treasury account. In case any receipt or payment is recorded in another Fund's Bank/Treasury account, it shall be treated as an 'Inter-Fund transfer' and accounted accordingly.
(5) In addition to the Financial Statements for each Fund, the Panchayat shall prepare Consolidated Financial Statements for the Panchayat Fund as a whole.
14. Codification Structure. (1) Accounting entries shall be recorded using uniform Codification Structure consisting of:
(a)Fund Code;
(b) Function Code;
(c) Functionary Code; and
(d) Account Code
(2) The accounting procedure under the Fund, Function, Functionary and Account Codes shall be as prescribed in the Kerala Panchayat Raj Accounts Manual.
15. Source wise Accounting of Funds. (1) All moneys received from Central Government, State Government and other agencies for specific purposes shall be kept in the designated accounts in the Treasury or Bank as the case may be.
(2) Any amount received from any source for any specific purpose shall not be utlised for any purpose other than the purpose for which it was received.
(3) All Receipts and Payments shall be accounted source wise.
16. Books of Accounts to be maintained by Ex officio Secretaries/Implementing Officers. :- (1) Each Ex officio Secretary / Implementing Officer shall maintain a Cash Book in