Model Accounting System for Panchayat

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    MODEL ACCONING EM

    PANCHAA

    (F, G L C)

    C A G I

    &

    M P , G. I

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    N.M11011/54/2009P&C(A)

    G I

    M P

    K B

    N D110001

    D: 2

    O, 2009

    F: A.N.P.

    .

    : C ,

    A /.

    : A.

    D

    K D.O N. M11011/16/2009P&C(A), 9

    A, 2009 P F

    P A .

    2. A & A &

    P F & F P I (PI). F,

    P F ,

    IC . C F C (CFC) .

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    3. I , 11

    CFC, C&AG 2002

    PI. 2007, C B A PI

    ( . 04.8.08 A I). A, C

    C . C

    (A II).

    4. , H

    . &

    , P . I

    P P . O,

    , PI, F M & D .

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    29 E C.

    , PI

    . A 901

    C/ G PI. C

    .

    6. A , ,

    .

    B/ , P, I

    M , I D, C B.

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    7. . M,

    , . I ... 1.4.2010. A,

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    P A , . A

    , ,

    . A G NIC. I

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    , . ,

    . PI (PI) D.O N. 11013/14/2007P(.)/P&J 05.02.09 .

    9. I , PI

    . PIA

    .

    .

    10. F, PI , PIA

    . A

    PI . I , NIC

    .

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    11. F / F C A

    C/ .

    12. , M P D. C & A G

    (L B) (A & AIII) P ( P

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    (1) P , P /F D., A /.

    (2) D G (L B), CAG, N D/A G D (L F A), A /.

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    A

    C B A ()

    04.08.2008 CAG .

    A N P , , M P , D

    C & A G. A AI.

    2. A , N K, P.D (L B) H , M P , D.

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    3. DAI (LB)

    P I (PI) L B (LB) C

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    CAG , DAI(LB) PI CAG . H

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    4. I , , , MP ,

    PI, P. G

    , . H,

    73 A, . A ,

    PI, . MP N F

    C B, . I , 11 F C

    2000 ,

    / CAG . 500 PI .

    M F 2002

    / , CAG, . CAG

    2002 2007 ,

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    & PI. P A P F M

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    P PD (LB), . I

    . B

    , G. B A . , MP

    . DAI (LB) . B , P

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    C M H . H K A, .E, NIPFP

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    P.P. , D, P, C AG

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    .

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    PD (LB)

    . I PI.. H, ,

    . PI .

    6. CA:

    CA J G ICAI C

    L B E B C. H

    .

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    D C M, D M. H NIC

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    NIC J M, D.CAG PIAOF.

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    11. A B , C A,

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    , .

    .

    ()

    & P. NIC .

    () A &

    & .

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    , K.

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    & .

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    *****

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    :

    1. A N P , , M P

    2. M. . , A.

    3. K, A. 4. .. , J.

    5. P. K, D (F)

    6. M. G, D.

    7. P.K. B,

    C & A G

    8. , D C & A G

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    F

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    15. B.B. , DDG, D P, N D

    16. J , .AO, D P

    17. A.P. J, P. , K

    18. , P. , G

    19. .M. , P. , LGD, K

    20. I D, P. , P, M P21. .K. , P., P

    22. , , P,

    23. A , , P,

    24. A G, , P,

    25. A P, C & , P, A P

    26. B, , P, H P

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    31. K, D (P), C

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    37. , D. D P, P

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    38. P. , D. C, P, A P

    39. A.B. , C A, LFA, M

    40. .K. G, C, P, B

    41. M.M. D, CAO, D, G

    C

    42. D C M, . D, NIC

    43. M H, D, NIC B

    44. M L K, . F M

    45. M M, . F M

    46. M G, . F M

    47. H.K. A, . E, NIPFP

    48. C, P D, IPAI

    49. J G, C M, ICAI

    50. B.M. O, P, IPAI

    51. P.N. K, IPAI

    *****

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    A F

    2009

    C A G

    &

    , G.

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    A

    ACAA A

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    & PI C&AG 2002. 2007 . C B A PI 4A 2008

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    11 C.

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    10 H H 0216 2216 4216

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    12 F F A H, D, P F

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    26 ,

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    : (1) I () P , () D , () D A O, () P

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    13 G (G)

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    15 N H M (NHM)

    16 A P (AP)

    17 C

    18 M D M

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    19 A

    20 P M G (PMG)

    21 I M P

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    2210 H ( )

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    * F C . 796 P (P); 789 C P (CP), 700

    N P. .

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    . P .

    PI I .

    5. I ,

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    2009

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    /AA ECE AD AE ACC F

    / (B/ )/ .. / .

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    O

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    ) B

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    2049

    101 P 101 I P F

    102 102 I I P

    F

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    103 L F 103 I O D

    A

    901

    P

    2059 C A

    0029 101 M &

    101 L 40 C E

    E

    102 L 41 O M E

    103 P 102 F

    901

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    A

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    A 103 G

    101 P

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    102 P N

    B

    105 L E B

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    B

    901

    P

    106 O P

    0041 2202 E

    101 C/C

    NM

    A

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    41 F 104 N E

    42 2203

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    43 O 101 A / C

    102 G

    L A

    102

    103 P/ P 103 P C

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    901

    P

    104 E

    0044 2205 A, C

    101 101 P A & C

    901

    P

    0045 D

    C

    102 P L

    101 E 103 P E

    102 A 104 &

    103 E C 2206 F

    104 A 101 M

    105 F D

    901

    P

    102 F

    2210 F

    101 P H C

    15 NHM

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    102 C H C

    15 NHM

    103 H & D

    15 NHM

    104 H C

    15 NHM

    105 O M

    106 F

    2211 C

    101 D

    P

    0049 15 NHM

    101 I B D 102 C D P

    102 I L A 15 NHM

    800 O 2215

    0059 CA

    101 M L

    101 B 102 M

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    102 103

    103 H C M

    E

    17 C

    2216 0071 C &

    B 101 H L

    101 P C 14 I A (IA)

    102 L P C

    102 C H

    0202 E 14 I A (IA)

    101 P E

    102 E

    103 A E

    103 M & H

    104 N E 2225 C,

    0206 & F 101 C

    101 M/H 40 P

    E

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    41

    E

    102

    42

    E

    0210 & F 43 M C

    101 /C

    P O

    102

    0215 & 40 P

    E

    101

    41

    102 F, F 42

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    103 &

    43 M

    0216 103

    800 O 40 P

    E

    0403 A , D, F F

    41 E

    101 C

    B D

    42

    E

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    102 P 43 M

    H

    103 P

    D

    2235 &

    104 F

    F D

    101

    105 O

    L D

    102 H

    106 M

    103 M

    0405 F 104 A

    O

    101 F, F 105 D I

    102 A F 2402 C

    103 L F, F 101 L I

    104 F 102 L

    0406 F 103 L C

    101 104 C

    40 & F

    P

    2403 A , D,

    F F

    42 F

    P

    101 C B D

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    P

    43 F

    P

    102 P D

    102 F F 103 P D

    40 & O F

    P

    104 F F D

    42 F

    P

    105 I L P

    43 F

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    106 D D P/

    103 F 107 E &

    0435 A

    A E

    2405 F

    101 C H 101 P, P

    M

    40 102 F C

    41 A

    F

    103 E &

    42 M F 104 D

    43 C

    C

    2406 F

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    102 L

    A

    P

    101 F

    0515 40 E P

    101 D P 42 F C

    D

    40 L 102 F F

    41 F 40 E P

    42 L 42 F C

    D

    43 C

    D P

    103 P

    44 O & F

    104 P G

    45 C (O

    )

    105 M F P

    46 O F 2408 D

    47 O F 101 P &

    102 P 102 A

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    40 L F 103 &

    41 F 26 M

    42 L 2435 A A

    E

    43 C

    D P

    101 C H

    44 O & F

    40 E F

    45 (O

    )

    41 C

    46 O F 42

    47 O F 43 H

    44 A 103 G P

    102 D

    P

    40 L 2501 A

    101 C

    42 L 11 NEG

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    43 C

    D P

    102

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    45 C (O

    )

    103 P

    46 O F 104 G P

    47 O F 2515

    0702 101 D P P

    101

    /P

    102 P P

    102 103 G P P

    0801 E 2702

    101 P 101 M I P

    0810 C

    E

    102 M

    101 BE

    102 E 2801 E

    103 E 101 P P

    0851

    102 & D

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    101 H I 103 M

    102 H I 2810 E

    103 K & I 101 M

    104 I 102 M E C

    105 P I 103 M E C

    106 F P I 2851

    107 O I 101 H I

    G 102 H I

    1601 G 103 K & I

    101 G C

    G

    104 I

    11 NEG 105 P I

    12 G

    (G)

    106 F P I

    13 G

    (G)

    107 O I

    14 I A (IA) 3054

    15 N M

    (NHM)

    101

    16 A

    P AP

    102 C

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    P (AP)

    17 C 103 B

    18 M D M 104 F

    19 A 105

    20 P M G

    106 O

    21 I

    M P

    22 I C

    D

    102 G

    G

    103 G

    E

    C A C A E

    4000 C 4202 C E

    800 O 101 C P

    102 C

    103 C C A &

    N E

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    N E

    4205 C A, C

    101 C P L

    102 C

    103 C C

    A & C

    4206 C F

    101 C

    M

    102 C

    4210 C

    F

    101 P H C

    102 C H C

    103 H & D

    104 H C

    105 O M

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    4215 C

    101 L L

    16 AP

    102 D

    16 AP

    103

    17 C

    4216 C

    101 P L

    14 IA

    102 C H

    14 IA

    4235 C &

    102 C

    H

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    103 C A C

    4402 C &

    C

    101 L I

    102 L

    103 L C

    104 & C

    4405 C F

    104 C F/P

    4406 C F

    103 D P

    104 D P G

    4408 C

    D

    103 C G &

    4435 C A

    A E

    101 C C

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    4515 C

    101 D P P

    102 P P

    103 G P P

    4702 C

    101 C M

    I P

    102 C

    M

    103 C

    D

    4801 C

    E

    102 C C

    103 I L

    4810 C C E

    101 C BG P

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    102 C E C

    103 C E C

    4851 C

    101 H I

    102 H I

    103 K & I

    104 I

    105 P I

    106 F P I

    107 O I

    5054 C

    101 C /D

    20 PMG

    102 C C

    20 PMG

    103 A L C

    /B

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    /B

    20 PMG

    104 C F G/ F

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    ECE AE

    EAD F ACC B

    (.)

    A

    (.)

    EAD F ACC B

    (.)

    A

    (.)

    A DE FD EC A DE FD EC

    7610

    E

    7610 E

    101 H B A 101 H B

    102 M C/M C

    A

    102 M C/M C A

    103 C A 103 C A

    104 F A 104 F A

    & F & F

    8009 F 8009 F

    101 P E G

    P F

    101 P E G

    P F

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    102 P E

    C P F

    102 P E

    C P F

    & F & F

    8011 & F 8011 & F

    101 P E G

    I

    101 P E G

    I

    D & A D & A

    8443 C D 8443 C D

    101 E M D 101 E M D

    102 D 102 D

    103 P D 103 P D

    C A C A

    8550 C A 8550 C A

    101 A PI

    &

    101 A PI

    &

    102 A

    &

    102 A

    &

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    A A

    8658 A 8658 A

    101

    101

    40 I 40 I

    41 41

    42 P 42 P

    102 102

    103 103

    C B

    C H

    C B

    C

    I

    GAD A GAD A

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    F F

    C .. ..

    ( )

    H

    A

    B

    A M J J A

    O N

    D J F

    M M

    1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

    P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP P NP

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    F M F

    .

    B

    B C B

    A.A

    ) C/C B/

    C B

    ) D C . PI

    B/

    ) C

    ) C

    ) B

    B.D

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    ) D C . C B

    B /

    ) C

    ) B

    C B

    C C B

    B B/

    A D ( )

    D D

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    F P F

    .. .

    P

    H A P A

    .

    H A P A

    .

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    G G

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    61/108

    F I F

    . ..

    ()

    .N N

    /L

    F

    /

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    /

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    , .

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    A

    /

    1 2 3 4 5 6 7 8 9

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    B, /

    A

    .

    N.

    B

    P A

    10 11 12 13

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    ()

    .N. D

    ,

    ,

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    ,

    ,

    /

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    A

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    ,

    (

    )

    D/A

    1 2 3 4 5 6 7 8

    I

    D

    A

    ( )

    I

    9 10 11 12 13 14

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    F M F

    . ..

    N. D

    ,

    ,

    N.

    ,

    ,

    /

    D

    ,

    (

    D

    1 2 3 4 5 6 7 8

    /

    A

    I

    9 10 11 12 13 14

    F I F

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    F I F

    /

    D

    D O N.

    F

    1 2 3 4 5 6 7 8 9

    I C I

    O

    O

    D

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    F D, C F

    D, C . / .....

    .N. N

    N.

    C

    A

    ,

    P/

    (4+5)6

    1 2 3 4 5 6 7 8

    P

    C

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    C F,

    A

    2009

    C A G

    &

    , G.

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    F, & A

    101 P

    102

    103 L F

    0028

    , .

    901

    P

    M H

    P ,

    A

    G.

    101 L

    102 L

    103 P

    0029

    901 P

    M H P ,

    A

    G.

    101 D 0030

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    F

    901

    P

    M H

    P ,

    A

    G.

    101 P

    B

    102 P N B

    0035

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    P

    .

    0041

    901

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    P ,

    A G.

    101 40 , 0042 G

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    41 F

    42

    43 O

    102 G

    L A

    103 P/

    P

    901

    P

    M H

    P ,

    A

    G.

    0044 101 P

    .

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    101 I B P 0049

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    D

    102 I L

    A

    P

    /

    800 O P

    101 B P

    P

    C

    0059

    C A

    (

    ,

    0515

    )102

    P C

    /

    .

    103 H C

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    M

    E

    101 P C0071 C &

    B102 L

    C

    101 P E

    102 E

    103 A E

    0202 E

    104 N E

    E

    ,

    .

    0206 F 101

    M/ H

    M/ H

    PI (, ,

    , ) .

    102

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    PI

    .

    0210 F 101 /

    C P

    O

    ,

    , L ,

    H/ P H

    C/ D

    .

    101 F

    0215

    102 F, F .

    /

    103

    ,

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    0216 800 O

    .

    101 C

    B D

    102 P

    103 P

    D

    104 F

    F

    105

    L D

    0403 A ,

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    106 M

    101 O F, F

    .

    0405 F

    102 A F

    103 L F, F

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    104 F

    101 F 40

    &

    42

    43

    0406 F

    102 F F40

    &

    42

    43

    103 F

    /

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    /

    101 C H 40

    41

    42

    43

    0435 A

    A E

    102 L

    A P

    101 D P0515

    102 P

    40 L

    41 F

    103 G P

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    42

    43

    44 O &

    45

    (O

    )

    46 O

    47 O

    0702 101

    /P

    102

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    0801 E 101 P

    101 B

    102

    0810 C

    E

    103

    101 H I

    ,

    .

    102 H I

    103 K & I

    104 I

    105 P I

    106 F P

    I

    0851

    107 O

    I

    G

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    81/108

    1601 G 101 G C

    G

    C/

    11N

    E

    F ,

  • 7/25/2019 Model Accounting System for Panchayat

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    G

    G

    12

    G

    13

    G

    14 I A

    15 N

    M

    16 A

    P

    17

    C

    18 M D M

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    20 P M

    G

    21 I

    P

    22I C

    ,

    . C

    ,

    .

    .

    102 G

    G

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    103 G

    I

    /

    . LIC, HDCO,

    NGO

    C

    4000 C 800 O

    E

    101 I P F

    102 I I &

    P F

    2049

    103 I O D

    A

    101 M &

    40

    2059

    C A

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    ( )

    41 O

    102 F

    103 L

    104 M & E

    101 &

    A

    102 C

    P

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    105 L E B

    2071 &

    B

    106 O P

    101 P E 18 M

    2202 E

    ,

    F ,

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    19

    A

    102 E

    103 A E

    104 N E

    ,

    . C

    ,

    .

    .

    101 A /C

    102

    2203 & E

    103 P C

    /

    104 E E ,

    , ,

  • 7/25/2019 Model Accounting System for Panchayat

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    .

    101 P A & C

    &

    . ,

    , .,

    .

    102 P L

    103 P E

    ,

    2205 A, C

    104 &

    2206 F 101 M

    102 F

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    101 P H C 15 NHM

    102 C H C 15 NHM

    103 H & D

    & ,

    , , . I

    .

    15 NHM

    104 H C 15 NHM

    F ,

    ,

    .

    C

    ,

    .

    .

    .

    2210 F

    105 O M

    106 F

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    .

    15 NHM101 D

    P

    &

    .

    15 NHM

    2211 C

    102 C H P

    ,

    ,

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    F ,

    ,

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    ,

    .

    .

    .

    101 M

    2215

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    .

    102 M

    .

    103 &

    &

    , &

    ,

    .

    17

    C

    2216 101 H L

    14 I A

    (IA)

    F ,

    ,

    . C

    102 C H

    14 I A

    (IA)

  • 7/25/2019 Model Accounting System for Panchayat

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    ,

    .

    .

    .

    103 M

    H

    101

    C

    2225

    C,

    102

    40

    103 O

    41

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    91/108

    42

    43 M

    C//

    O

    .

    101

    102 H

    103 M

    104 A

    O

    2235 &

    105 D L I

    101 L I

    102 L

    2402

    C

    P

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    103 L C

    104

    C

    101 C B

    D

    &

    ,

    ,

    102 P D

    &

    103 P D

    &

    104 F F

    D

    105 I L

    P

    2403 A ,

    D,

    F F

    106 D D

    P/

    107 E &

  • 7/25/2019 Model Accounting System for Panchayat

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    101 P, P

    M

    102 F C

    103 E &

    2405 F

    104 D

    101 F 40 E

    42 F

    , ,

    ,

    2406 F

    102 F F 40 E

    42 F

    , ,

    ,

    103 P

    104 P G

  • 7/25/2019 Model Accounting System for Panchayat

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    105 M F P

    101 P &

    102 A CO

    2408 D

    103 & 26 M

    101 C H 40 E

    41 C

    42

    43 H

    44 A

    2435 A

    A E

    102 D

    P

    101 C

    / NEG

    11 NEGA F ,

    ,

    2501 A

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    . NEG,

    G .

    . C

    ,

    .

    .

    .

    102

    /

    .

    103 P

    104 G P

    101 D P

    P

    102 P

    2515

    ,

  • 7/25/2019 Model Accounting System for Panchayat

    96/108

    P

    103 G P

    P

    101 M I P2702

    102 M

    101 P P

    102 &

    D

    &

    2801 E

    103 M

    L

    101 M B

    P

    2810

    E

    102 M

    E C

    103 M

    E C

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    97/108

    101 H I

    102 H I

    103 K & I

    104 I

    105 P I

    106 F P I

    2851

    107 O I

    .

    101

    102 C

    103 B

    104 F

    3054

    105

    .

    40 M &

    F ,

    ,

    . C

    ,

    106 O

    .

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    .

    .

    101 C P

    4202 C

    E

    102 C

    103 C C

    A & N E

    101 C P

    L

    4205 C

    A,C

    102 C

    103 C

    C A & C

    101 C

    4206 C

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    99/108

    M F

    102 C

    101 P H C

    102 C H C

    103 H & D

    104 H C

    4210 C

    & F

    105 O M

    .

    101 L

    L

    .

    16 AP4215 C

    102 D

    .

    16 AP

    F ,

    ,

    . C

    ,

    103 &

    .

    17

    .

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    100/108

    .

    101 P L 14IA4216 C

    102 C H

    14 IA

    .

    .

    102 C

    C

    H

    4235 C

    &

    103 C A

    101 L I

    102 L

    103 L C

    4402 C

    C

    104

    P

    4405 C

    F

    104 C

    F/P

    103 D

    P

    4406 C

    F

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    PF

    104 D P

    G

    4408 C

    D

    103 C G

    &

    4435 C

    A

    A E

    101 C

    C

    101 D PP

    102 P

    P

    4515 C

    103 G P

    P

    ,

    (

    )

    ,

    101 C M

    I P

    102 C

    M

    4702 C

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    102/108

    M

    103 C

    D

    102 C

    4801 C

    E

    103 I

    101 C B

    102 C

    E C

    4810 C

    E

    103 C

    E C

    101 H I

    102 H I

    4851 C

    103 K & I

    .

    104 I

    105 P I

    106 F I

    .

  • 7/25/2019 Model Accounting System for Panchayat

    103/108

    107 O I

    101 C /

    D

    20 PMG

    102 C

    C/B

    20 PMG

    103 A

    /

    20 PMG

    5054 C

    104 C F

    G/F

    F ,

    ,

    . C

    ,

    .

    .

    .

  • 7/25/2019 Model Accounting System for Panchayat

    104/108

    101 H B A 101 H B

    102 M C/M C

    A

    102 M C/M C

    103 C A 103 C A

    7610

    E

    104 F A

    7610

    E

    104 F A

    & F

    101 P E

    G P F

    101 P E G

    P F

    8009 8009

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    105/108

    102 P E

    C P F

    102 P E C

    P F

    & F

    8011 & 101 P E

    G I

    8011 &

    101 P E G

    I

    D & A

    101 E (1) 101 E (1)

    102 D (2) 102 D (2)

    8443 C D

    103 P D (3)

    8443 C D

    103 P D (3)

    (1) /(2)

    (3) .

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    C A

    101 A PI

    F &

    101 A PI F

    &

    8550 C A

    102 A A

    &

    8550 C A

    102 A A F &

    A

    101

    40 I

    41

    101

    40 I

    41

    8658 A 8658 A

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    107/108

    41

    42 P

    42 P

    102 102

    103 103

    A

    A. A

    I. A .

    II. D PIA NIC.

    III. A P ( ).

    I. / PI .

    . O .

    I. A .

    II. E A

    PIA.III. A L .

    B. A &

    . / D

    1 , G, G, M, D

    & D, D & N H

    J 16.10.2009

    N H P, J & K, P,

    H C

    23.10.2009

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    H, C

    3 A P, K, K, N, A&N

    I, P L

    M 30.10.2009

    4 E B, J, O B K 06.11.2009

    5 C C, M P P L 13.11.2009

    6 NE A, A, M, M, M,N, ,

    G 20.11.2009