SajeeshRajS: 'Rule-58 KERALA PANCHAYAT RAJ (ACCOUNTS) RULES, 2011 (2) The Se...' താൾ സൃഷ്ടിച്ചിരിക്കുന്നു

2019-01-24T12:36:25Z

'Rule-58 <center>KERALA PANCHAYAT RAJ (ACCOUNTS) RULES, 2011</center> (2) The Se...' താൾ സൃഷ്ടിച്ചിരിക്കുന്നു

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Rule-58 <center>KERALA PANCHAYAT RAJ (ACCOUNTS) RULES, 2011</center>

            (2) The Secretary and the Accountant shall be responsible for the correct maintenance of the Stock Book of Forms. The balance of forms on hand shall be verified annually by an Officer authorised by the Secretary to check the stock, who shall record a certificate of correctness or otherwise over his dated signature.

          <b>83. Receipt Books.</b> Receipt books shall, on receipt in the Panchayat, immediately be counted, numbered and entered in the Stock Book of Forms. Each Receipt Book shall be serially numbered and paged and a certificate of the number of pages each book contains shall be furnished in each book and signed by the Secretary or Accountant or other Officer duly authorised in this behalf. The issue of Receipt Books shall be in order of their numbers and the signature of the receiver obtained in the Stock Book of Forms. No fresh Book shall be issued before the previous one is completely exhausted and the counter foil is returned to the Panchayat, except under unavoidable circumstances. In such cases, the reason shall be specifically written in the new Receipt Book.

          <b>84. Power of Government to prescribe forms, formats, procedures etc.</b> Government shall have the right to issue manuals orders, circulars and guidelines for the proper maintenance of accounts and reporting thereof by the Panchayats as and when deemed necessary.

==LIST OF FORMS==
Form KPRAR -1                   :    Cash Book/Bank Book Form

Form KPRAR -2                   :    Subsidiary Cash Book Form

Form KPRAR -3                   :    Journal Book

Form KPRAR -4                   :    Ledger

Form KPRAR -5                   :    Receipt Voucher

Form KPRAR -6                   :    Payment Voucher

Form KPRAR -7                   :    Contra Voucher

Form KPRAR -8                   :     Journal Voucher

Form KPRAR -3                   :    Trial Balance

Form KPRAR -3                   :    Balance Sheet

Form KPRAR -3                   :    Income & Expenditure Statement

Form KPRAR -3                   :    Receipts & Payments Statement

Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport) Government of Kerala, as part of its policy for improving the accounting system in Panchayats, proposes to introduce Accrual based Double Entry System of Accounting. The new system of accounting provides relevant accounting principles, procedures and guidelines to ensure complete and timely recording of the financial transactions of the Panchayats and produce fair and relevant financial reports. This policy will enable Panchayats to be more transparent and provide more appropriate financial information to the stakeholders and improve governance, keeping in mind the important citizen centric functions discharged by them. At present the Panchayats are following the Cash based Single Entry System of Accounting as envisaged under the Kerala Panchayat (Accounts) Rules, 1965 and the instructions under G.O.(P)No.319/2003/ Fin, dtd. 12th June 2003. To enable the transition to Accrual based Double Entry System of Accounting, it is essential to prescribe new rules that shall govern the accounting in the new system. Government have decided to issue the Kerala Panchayat Raj (Accounts) Rules, 2011 in supersession of the Kerala Panchayat (Accounts) Rules, 1965. This notification is intended to achieve the above purpose.

Panchayat:Repo18/Law Manual Page0931 - Revision history

SajeeshRajS: 'Rule-58 KERALA PANCHAYAT RAJ (ACCOUNTS) RULES, 2011 (2) The Se...' താൾ സൃഷ്ടിച്ചിരിക്കുന്നു