Cantonment Areas Union Account Rules 1966

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CANTONMENT AREAS UNION COMMITTEES ACCOUNT RULES, 1966

[Gazette of Pakistan , Part III, 30th September, 1966]

No. 1945/66,--- In exercise of the powers conferred by Article 89 of the Basic Democracies Order, 1959 (P.O. No. 18), read with Articles 41, 42, 43, 49, 53, 54. 56 and 58 thereof the Central Government is pleased to make the following rules, namely:--

CHAPTER I

SHORT TITLE AND DEFINITIONS

1. Short title and commencement.-- (1) These rules may be called the Cantonment Areas Union Committees Account Rules, 1966.

(2) They shall come into force at once.

2. Definitions.--- (1) In these rules, unless there is anything repugnant in the subject or context,--

(a) "Accountant-General" means the head of an office of audit or accounts and subordinate to the Auditor-General whether known as Accountant-General or Controller or by any other designation;

(b) "bank" means a Scheduled bank other than a bank to which the Government treasury business has been made over and includes a Co- operative Society approved by the Registrar, Co operative Societies;

(c) "employee" means an officer or a servant employed by a Union Committee and includes a Cantonment Board Servant in foreign service with the Committee, but does not include a Cantonment Board servant doing work for the. Committee under the control of his departmental superiors;

(d) "Form" means a form prescribed under these rules;

(e) "Order" means a Basic Democracies Order., 1959 (P.O. No. 18, of 1959);

(f) "Treasury" means a Government treasury or sub-treasury or a bank to which the Government treasury business has been made over.

(2) The words and expressions used in these rules which are defined in the order shall have the same meaning as in the Order.

CHAPTER II

BUDGET

3. Annual Budget.---(1) The Chairman shall cause to be prepared the budget estimate of the Union Committee for the ensuing financial year in Form U.C. 1., and shall, lay it before the Union Committee for sanction.

(2) The budget shall be considered at a special meeting, and, each Head in the budget on the Income and Expenditure side shall be taken up for consideration separately.

(3) A copy of the sanctioned budget shall be forwarded to the Controlling Authority by the 15th of May and if it is not modified by the Controlling Authority within thirty days of its receipt, the budget as sanctioned by the Union Committee shall be the final budget.

(4) In case the budget is modified by the Controlling Authority within thirty days of its receipt, the budget thus modified shall be the final budget.

(5) The budget of a Union Committee may, at any time, be revised during the course of the financial year, and for the purposes of sanction and modification, the provision of the foregoing sub-rules shall apply as far as possible.

(6) If in the case of a newly-constituted Union Committee, it is not possible to sanction the budget and forward it to the Controlling Authority by the dates specified in sub-rules (1) and (3), the budget shall be sanctioned and forwarded to the Controlling Authority by such dates as may lie fixed by the Controlling Authority.

4. Instructions for the preparation of the budget.-- (1) In the preparation of the budget, the following instructions shall be observed, that is to say:-

(a) Every item of receipt and expenditure shall be estimated as accurately as possible;

(b) No sum shall be shown as a receipt from a grant of contribution, unless an intimation of such grant or contribution has been received;

(c) No sum shall be shown as receipt from any loan or voluntary contribution, unless the raising of the loan or the collection of the contribution has been sanctioned;

(d) The estimate of expenditure on first establishment as well as fixed monthly recurring charges on account of rent, allowances and other charges shall be made according to the actual sanctioned scale irrespective of savings;

(e) The closing balance shall be not less than ten per cent of the estimated revenue expenditure;

(f) The invested funds shall not be shown in the opening and closing balances, but details thereof shall be shown separately; and

(g) The budget shall be prepared in accordance with such other instructions as the Central Government or the Controlling Authority may give from time to time.

(2) If in view of any special circumstance, it is not possible for a Union Committee to comply with any of the instructions under sub-rule (1), the Controlling Authority may for reasons to be recorded relax the provisions of such instruction or instructions.

5. Enforcement of the budget.--- The provisions of the final budget under rule 3 shall be enforced.

(2) No expenditure shall be incurred out of the Union Fund until the budget is sanctioned:

Provided that in the event of an emergency, the Controlling Authority may provisionally authorise the incurring of such expenditure as may be specified.

(3) Where the budget is sanctioned no expenditure shall be incurred--

(a) on an item not provided for in the budget, or

(b) in excess of the budget provisions:

Provided that in the event of an emergency, the Controlling Authority may Authorise any expenditure under this sub-rules in anticipation of the revision of the budget.

CHAPTER III

MAINTENANCE OF ACCOUNTS SYSTEM AND GENERAL PRINCIPLES

6. Maintenance of Accounts.--- (1) All transactions of a Union Committee having a money value shall be brought to account in the manner provided by these rules.

(2) All figures in the accounts shall be in English.

(3) The accounts registers shall be written in English or Urdu or Bengali or any other language as the Union Committee may determine with the approval of the Controlling Authority.

(4) All accounts shall be maintained up-to-date, and every transaction shall be accounted for as soon as it is made.

(5) The details about all accounts shall be recorded as fully as possible, so as to satisfy any enquiry that may be made into the particulars of any case.

(6) All records relating to accounts shall be clear, explicit and self‑contained.

(7) No eraser shall be made in any, account register or form, and if any correction is to be made it shall be made in red ink and attested by the dated initials of the official concerned.

7. Accounts forms and registers.--- (1) The Accounts of a Union Committee shall be kept in the forms and the registers prescribed under these rules.

(2) Now new form or register for the maintenance of accounts shall be introduced by a Union Committee except with the previous sanction of the Controlling Authority.

(3) All forms and registers required for the, maintenance of accounts by Union Committees shall be obtainable from the source as may be specified by Government from time to time.

(4) All account books and registers shall be Substantially bound and paged before being brought into use.

(5) All account forms and registers shall be kept under proper custody to the satisfaction of the Chairman.

8. Principles of Financial propriety.--- (1) In incurring or authorizing expenditure from the Union Fund, the following principles of financial propriety shall be observed, that is to say:--

(a) the same vigilance shall be exercised in respect of expenditure from the Union Fund as a person of ordinary prudence would exercise in respect of his own money;

(b) the expenditure shall not be prima ,facie more than the occasion demands.

(c) no authority shall exercise the powers of sanctioning expenditure or pass an order which will directly or indirectly be to its own advantage;

(d) no expenditure shall be incurred from the Union Fund for the benefit of a particular person or persons to the disadvantage of the community as a whole.

9. Responsibilities of the Chairman.--- (1) The Chairman shall be the disbursing authority, and no payment shall be made out of the Union Fund except under his order.

(2) All accounts relating to the Union Fund shall be compiled under the supervision of the Chairman.

(3) The Chairman shall be responsible for the financial regularity, of all transactions relating to the Union Fund and for the maintenance of their accounts correctly and in accordance with these rules.

CHAPTER IV

CASH BOOK, QUARTERLY AND ANNUAL ACCOUNTS

10. Cash Book.--- (1) A Cash Book shall be maintained in Form U.C. 2.

(2) The receipt of all cash, cheques and book-transfers received for credit to the Union Fund shall be entered on the receipt side of the Cash Book as soon as the receipt is issued.

(3) The disbursement of all money from the Union Fund shall be entered on the expenditure side of the Cash Book, as soon as the disbursement is made.

(4) At the end of each day, the totals of the amounts received and spent during the day shall be worked out, and the balance struck.

(5.) The amount remitted to the treasury, bank or post office each day shall be shown in the appropriate column of the Cash Book, indicating the number and date of the challan with which the amount is thus remitted.

(6) All entries in the Cash Book shall be checked by the Chairman item by item with reference to the receipts and vouchers, and attested in token of check. The Cash Book shall be signed by the Chairman daily, and in his absence it shall be signed by such member as may be authorised by the Chairman in this behalf, but the overall responsibility shall be of the Chairman.

(7) At the end of each month, the balance should be struck, and the closing balance verified with reference to the treasury pass book bank pass book or post office pass book and the discrepancies if any shall be indicated in a certificate to be recorded on the Cash Book.

(8) The total of various columns in the Cash Book shall be carried forward into the next month's account.

(9) When it is necessary to adjust the recovery of an advance payment, an overpayment, or a refund, wrongly paid or received or any other such transaction, the receipt or payment of the amount involved shall be entered in the Cash Book in red ink preceded by the word "Deduct".

11. Quarterly and annual accounts.--- (1) At the end of each quarter, a quarterly account in Form U.C. 4 shall be compiled, and laid before the Union Committee, and a copy thereof shall also be forwarded to the Controlling Authority.

(2) At the end of each year, an Annual Account in Form U.C. 1 shall be compiled, and laid before the Union Committee. The Annual Account shall be supported by a certificate signed by the Treasury Officer, Bank authorities or postal authorities, as the case may be, showing the amount at the credit of the Union Committee in the treasury, bank, or the post office.

(3) After the Annual Account has been approved by the Union Committee, a copy thereof shall be forwarded to the Controlling Authority, and an authenticated copy thereof 'Shall be placed at the office of the Union Committee for the information and inspection of the public.

CHAPTER V

RECEIPTS AND REVENUES

12. Demand and Collection Registers.--- (1) In order to ensure that the dues of the Union Committee are fully and regularly realized a Demand and Collection Register shall be maintained in Form U.C. No. 3.

(2) When money is received against any demand, the necessary entry shall be made in the Demand and Collection Register on the Collection side:

(3) At the end of every quarter a statement showing the progress of demand collection shall be prepared in Form U.C. 4 and placed before the Union Committee.

(4) At the beginning of each year, arrears of the previous years shall be carried forward and included in the demand for the year.

13. Receipts.--- (1) All money or cheque received at the office of the Union Committee shall be acknowledged by a receipt in Form U.C. 5.

(2) All receipts shall be written in figures and words with copying pencil in duplicate by carbon process The carbon copy shall be retained by the official issuing the receipt and the original shall be detached and handed over to the person making the payment.

(3) All, receipts shall be signed by the Chairman or by such other person as may by authorized by the Union Committee.

(4) No duplicate copy of the receipt shall be issued under any circumstances but if necessary a certificate may be given by the Chairman to the effect that such and such payment was made by such and such persons on such and such date.

14. Receipt Books.--- (1) The receipt books shall be machine numbered and shall be kept in the personal custody of the Chairman or of a person authorized by him in this behalf.

(2) Before a receipt book is brought into use, the number of receipts contained therein shall be counted and result recorded in a conspicuous place in the book over the signature of the Chairman.

(3) The receipt book shall be issued in serial order and no new book shall be issued until all forms in the book sought to be replaced have been used.

(4) When all receipts in. a Receipt Book have been 'used, the book containing the counter-foils shall be kept in the personal custody of the Chairman or such official as may be authorized by him in this behalf.

CHAPTER VI

PAYMENTS

15. Principles to be observed for payment.--- (1) No payment shall be made from the Union Fund except in the manner provided by these rules.

(2) No payment shall in any circumstances be made out of cash received or credit to the Union Fund.

(3) No cheque shall be drawn or withdrawal made except for immediate disbursement.

(4) No payment shall be made except on the written order of the Chairman.

(5) No payment shall be made for a charge which has not been sanctioned by the competent authority.

16. Manner of payment.---- (1) Where the Union Fund is kept in a treasury, bank or post office no payment exceeding Rs. 20.00 shall be made except by means of a cheque.

(2) Where the Union Fund is kept in a post office the amount required for the immediate disbursement shall be withdrawn from the post office by the Chairman by means of withdrawal form and paid in cash to the actual payee.

17. Vouchers.--- (1) Every item of expenditure shall be entered in bill in Form U.C. 6 and shall be supported by the bills of the supplier, if any.

(2) Bills and other vouchers presented for payment shall be scrutinized by the Chairman or the person authorized by him in this behalf, and if the claim is admissible and in order, an order to pay shall be made on the bill and signed by the Chairman.

(3) After the order to pay has been entered in the bill and passed, the payment shall be made either by cheque drawn in the name of the payee or in cash subject to rule 18. The Chairman shall be personally responsible that the payee actually receives the sum passed and that the receipt given by him is a legal quittance.

(4) If the payment is made by cheque the words "paid by cheque No._ _ _ _ _ _ _ _ dated _ _ _ _ _ _ "shall be recorded on the bill. If the payment is, made by cash the bill shall be stamped "paid in cash".

(5) Receipts for all sums exceeding Rs. 20.00 shall be stamped with revenue stamp of appropriate value and the stamp so fixed shall be defaced.

(6) Vouchers shall be numbered serially for each month and shall be filed in guard file.

18. Permanent advance.-- (1) The Chairman shall have a permanent advance of an amount not exceeding Rs. 100.00 and all petty bills shall be paid out of the permanent advance.

(2) The permanent advance account shall be kept in a register in Form U.C. 7.

(3) All sub-vouchers relating to the expenditure from the permanent advance shall be assigned a serial number which shall be entered in the permanent advance account register.

(4) When the balance of the permanent advance is running low and in any case on the last working day of each month the account shall be closed and the permanent advance shall be recouped through a bill.

19. Pay bills of establishment.--- (1) The pay of the establishment of a Union Committee shall not be drawn by the Chairman before the first working day of the next month, or such other day after the first working day of the month as may be fixed by the Union Committee.

(2) The pay of the establishment shall be drawn in Form U.C. 8.

(3) The Chairman shall personally scrutinize the establishment bill with the Establishment Check Register to be maintained in Form U.C. 8-A, and sign the order of the payment in the space provided at the foot of the bill in token of the correctness of the bill.

(4) The pay of the establishment shall be disbursed in the presence of the Chairman and the signature or thumb-impression of each recipient shall be taken opposite his name in the column, provided for the purpose in the bill.

(5) Travelling allowance shall be drawn in Form U.C. 9.

20. Cheques.--- (1) Every cheque shall be signed by the Chairman and the Secretary.

(2) The cheque book shall be kept under lock and' key in the personal custody of the Chairman.

(3) If a cheque is issued but is not encashed within three months of the date of issue, it shall be cancelled and a new cheque shall be issued in lieu thereof. When the cheque is cancelled it shall be stamped "cancelled" and the fact of the cancellation shall be rioted in red ink over the dated initials of the drawer on the counter-foil.

21. Custody of the Union Funds.--- (1) Where the Union Fund is kept in a treasury, Bank or post office located at the Headquarters of the Union Committee, the cash received during the day shall at the end of the day be remitted to such treasury, bank or post office.

(2) When cash is remitted to a treasury, bank are post office for credit to the account of the Union Fund, it shall be accompanied by a challan in Form U.C. 10, the foil of which shall be retained in the treasury bank or post office, as the case may be.

(3) Where there is no treasury, bank or post office at the Headquarters of the Union Committee the cash received daily shall be remitted at the end of each day to a banker appointed for the purpose by the Union Committee with the approval of the Controlling Authority.

(4) The banker appointed under sub-rule (2) shall furnish such security as may be fixed by the Controlling Authority and shall deposit the amounts with him in a treasury; bank or post office by such dates as may be determined by the Controlling Authority.

22. Investments.--- (1) If any funds are surplus to the immediate requirements of a Union Committee, the Union Committee may with the approval of the Controlling Authority:-‑

(a) Deposit such amount in a Bank approved by Government in ‑ current or fixed deposit;

(b) Invest such amount in such public securities as may be specified by Government, or in such other manner as may be approved by the Controlling Authority;

(c) Dispose of any investment in such manner as may be approved by the Controlling Authority.

(2) Details with regard to all investments shall be entered from time to time as occasion arises in Register of Investments in Form U.C. 11. A statement showing the amount and nature of all investments shall be attached to the budget and the annual accounts in Form U.C. 1.

23. Development Fund.--- A Union Committee may, and if required by the Controlling Authority shall, maintain a separate Development Fund. All contributions raised for the purposes of development, all grants received for development purposes and such other amounts as the Union Committee may earmark for development purposes shall be credited to the Development Fund, and all expenditures required to be incurred for development purposes shall be incurred out of the Development Fund.

CH****APTER VIII

PR****OPERTY

24. Movable property.--- (1) All movable property of a Union Committee shall be registered in the Movable Property Register in Form U.C. 12.

(2) In the case of articles and goods meant for issue, a Stock Register shall be maintained in Form U.C. 13, in which every transaction shall be recorded as occasion arises, and separate-pages shall be assigned to different classes of stock.

(3) In the case of postage stamps, a stamp register shall be maintained in Form U.C. 14 which shall be checked by the Chairman at least once a month.

25. Immovable property.--- All immovable property belonging to or vesting in a Union Committee shall be registered in the Immovable Property Register in Form U.C. 15.

(2) No immovable property belonging to or vesting in a Union Committee shall be:---

(a) leased for a period exceeding one year; or

(b) alienated or otherwise disposed of except with the sanction of the Controlling Authority,

26. Verification of property.--- At the end of every year, the Chairman shall physically verify all movable and immovable property of the Committee, and record a certificate to that effect in the Movable and Immovable Property Registers.

27. Writing off irrecoverable and other dues.--- No amount exceeding Rs. 50.00 shall be written off as irrecoverable, and no property of value exceeding Rs. 50.00 shall he struck off as unserviceable or lost except with the sanction of the Controlling Authority.

CHAPTER IX

CONTRACTS AND WORKS

28. Contracts.--- (1) All contracts for movable property for a value Rs. 100.00 in each case shall be made by the Chairman on his own authority.

(2) All contracts for movable property for a value exceeding all contracts for 'immovable property shall be made with the previous approval of Union Committee.

(3) All contracts made by or on behalf of the Union Committee shall be sealed with the seal of the Union Committee, and shall be signed by the Chairman.

29. Works.--- (1) No work shall be executed by a Union Committee until a detailed estimate of its cost has been prepared together with the necessary plans, and has been sanctioned by the Union Committee.

(2) Every estimate shall be framed according to the rates specified in the M.E.S. Schedule of Rates or such other rates as may be specified by the Controlling Authority from time to time.

(3) No original work involving an expenditure of more than one thousand rupees shall be undertaken by the Union Committee unless the approval of the Controlling Authority has been obtained.

(4) All works to be executed during the year shall be included in the Annual Works Programme to be attached to the budget, and no work shall be executed which is not provided for in the Annual Works Programme.

30. Works to be executed departmentally.--- (1) If any work is executed departmentally, it shall be executed under the direct supervision of the Chairman, or such other person as may be authorized by him in this behalf.

(2) Where a work is executed departmentally, a muster-roll of the labour employed shall be maintained in Form U.C. 16 and shall be written up daily.

(3) A bill for works shall not be paid unless the Chairman has certified that the bill is correct, and in accordance with the sanctioned estimate.

31. Works executed by contract.---(1) Unless a work is to be executed through the agency of ,the Cantonment Board or such other agency as the Controlling Authority may specify, the Chairman shall call for tenders for the execution of the work, or for the supply of materials in connection with the work.

(2) All tenders shall be opened by the Chairman on the specified date, and he shall pass immediate orders if the contract to be made within his competence and if the contract is to be sanctioned by the Union Committee, the Chairman shall record his commendations and submit the case to the Union Committee. Whenever the lowest tender is not accepted, the reasons for doing so shall invariably be recorded.

(3) When a tender has been accepted, the contractor shall be required to deposit within a week of the receipt of intimation that the tender has been accepted, the security shall be refunded to the contractor within six months of the completion of the work, unless the work has been found to be defective or not up to the specification and the contractor has not remedied such defects.

32. Works Registers.--- (1) Every work executed whether departmentally or by contract shall be measured and entered in a measurement book under the supervision of the Chairman. All bills shall be checked with the entries in the measurement book before payment.

(2) All works executed shall be registered in the Register of works in Form U.C. 17.

CHAPTER X

ESTABLISHMENT

33. Establishment Schedule.---(1) An Establishment Schedule setting forth the staff to be employed by a Union Committee during the year, alongwith particulars about the emoluments of such staff shall be attached to the Budget.

(2) No Payment shall be made for a post not provided for in the Establishment Schedule.

34. Service Books.--- (1) Service books shall be maintained for all employees of the Union Committee. The books shall be obtained at the cost of the employees from the treasury.

(2) No alteration in any entry relation to the birth of an employee of a Union Committee shall be made except with the approval of the Controlling Authority.

35. Securities.--- (1) Every employee of the Union Committee who is entrusted with the receipt, disbursement or custody of money or property of the Committee shall furnish security or such amount as may be fixed by the Union Committee with the approval of the Controlling Authority.

(2) A security to be furnished under this rule may be in each Government paper, or bond hypothecating property or a Fidelity Guarantee Policy or a personal security with two sureties. A security bond shall be executed on properly stamped paper in all cases, except in the case of Fidelity Guarantee Policy.

(3) In case where cash security is taken the amount shall b deposited in a bank or post office so as to earn interest, the amount of interest when allowed may be paid to official concerned if claimed by him.

36. Provident Fund.--- Where a Union Committee maintains a Provident Fund for the benefit of its employees, an account of the Provident 'Fund shall be maintained in the Provident Fund Register in Form U, C. 18.

CHAPTER XI

AUDIT

37. Audit of accounts.--- (1) The accounts of a Union Committee shall be subject to audit once a year, by or under the orders of the Accountant-General.

(2) The Chairman shall produce or cause to be produced all accounts, registers, documents and papers as may be called for by the auditors, and shall furnish any information in regard thereto as may be asked.

38. Audit Notes.--- (1) Within six days, of the completion of the audit, the Accountant-General shall forward to the Union Committee and the Controlling Authority copies of the Audit Note on the accounts of the Union Committee.

(2) Within sixty days of the receipt of Audit Note, the Chairman shall take action to remedy the defects pointed out in the Audit Note, annotate the Note, and place before the Union Committee. The annotated Note as approved by the Union Committee shall be forwarded to the Accountant-General and the Controlling Authority.

(3) If the Controlling Authority is not satisfied on any action taken or not taken on any objection or suggestion in an Audit Note, the Controlling Authority may issue such direction to the Union Committee as may be necessary and if such direction is not complied with within the specified period, the Controlling Authority may take such action on its own authority as may be necessary to remove the audit object.

39. Embezzlements and surcharge.--- (1) Whenever an embezzlement of money or property of the Union Committee is discovered, an enquiry shall at once be instituted, by or under the orders of the Chairman or the Controlling Authority, and a report shall be submitted to the Accountant-General, who may arrange for such further investigation or audit as may be necessary.

(2) Where Accountant-General, or any other Officer authorised by Government in this behalf after such enquiry as may be necessary is satisfied that any member, servant of a Union Committee is any person charged with the administration of the affairs of the Union Committee in responsible for any loss, waste or misapplication of any money or property belonging to a Union Committee, he shall issue a pre-surcharge certificate setting forth the amount. Involved, and the circumstances of such loss, waste or misapplication.

(3) On receipt of a certificate under sub-rule (2), the Controlling Authority shall serve a notice of surcharge on the person concerned, and shall call upon him to furnish his explanation, if any, within thirty days of the receipt of the notice of surcharge. After considering the explanation, if any, the Controlling Authority may drop the proceeding of surcharge, or issue an order surcharging the person concerned.

(4) A person aggrieved by an order of surcharge passed under sub-rule (3) may appeal to the Government within thirty days of the order of surcharge, and the order passed in appeal by the Government shall be final, and shall be enforced.

CHAPTER XII

MISCELLANEOUS

40. Application of Pakistan Cantonments Account Code, 1955.--‑ Government may, by notification in the official Gazette apply any of the provisions of the Pakistan Cantonments Account Code, 1955, with such alterations or modifications as may be specified.


Form U.C.1 (Rule3)

Budget of the Union Committee No. ______________ Cantt. For the ____year

|-------------|----------------------------|------------------------|-------------------------------------------------|----------------------|-------------|----------------------------|------------------------|-------------------------------------------------|----------------------| | Income Expenditure |||||||||| | Description | Actual income of last year | Budget of current year | Actual income of first 9 months of current year | Budget for next year | Description | Actual income of last year | Budget of current year | Actual income of first 9 months of current year | Budget for next year | | 1 | 2 | 3 | 4 | 5 | 1 | 2 | 3 | 4 | 5 |

  1. Grants.--- 1. Establishment

(a) Development (a) Office

(b) Share of taxes (b) Conservancy

(c) Share of local rates (c) Works

(d) Miscellaneous

Total

II. Loans.--- II. Contingencies

III. Miscellaneous--- (a) Office

(a) Rent (b) Conservancy

(b) Contributions (c) Works

(c) Other receipts (d) Miscellaneous

IV. Suspense--- III. Works---

TOTAL INCOME (a) Original

OPENING BALANCE (b) Repairs

TOTAL EXPENDITURE IV. Miscellaneous

(a) Repayment of loans

CLOSING BALANCE (b) Unforeseen

TOTAL

Signature of Secretary V. Suspense---

Total expenditure

Signature of Chairman.

BUDGET SCHEDULE I

SCHEDULE OF ESTABLISHMENT

Union Committee No.___________ Cantt.

Monthly Charges

|-----------------|---------------|---------------------------|-----|--------------------|----------------------------------|-------------------------------|-------|---------------|---------| | Head of Account | No. of posts. | Designation of the posts. | Pay | Conveyance allowed | Leave and pension Contributions. | Provident fund contributions. | Total | Annual Charge | Remarks | | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |

BUDGET SCHEDULE II

(Rule 29)

ANNUAL WORKS PROGRAMME

Union Committee No. ___________Cantt.

|-----------------|-------------------------|-----------------|-----------------------|----------------------------------------------------------|------------------------------------------|---------| | Head of Account | Serial No. of the work. | Nature of work. | Total estimated cost. | Amount estimated to be spent out of the enclosed budget. | Amount to be spent in next year s budget | Remarks | | 1 | 2 | 3 | 4 | 5 | 6 | 7 |

BUDGET SCHEDULE III

[Rule 4(f)]

Statement showing the actual investment of Union Committee Fund together with the probable additions to or reductions thereof, as well as the income actually realized or expected to be realized therefrom during the period shown.

Union Committee No. _________Cantt.

|------|------------------------------|--------------------------------------------|-------|---------------------------------------------------------|------------------------------|--------|---------------------------|---------------------|---------| | Year | Opening balance (face value) | Amount invested or proposed to be invested | Total | Amount with drawn or intended to withdrawn (face value) | Closing balance (face value) | Income | Particulars of investment | With whom deposited | Remarks | | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |

FORM U.C 2

(Rule 10)

GENERAL CASH BOOK

Income Expenditure

Remittance to Treasury/

Bank/Post Office


|----|---------------------------| | 1. | Date | | 2. | No. of receipt of challan | | 3. | From whom recovered | | 4. | Particulars of receipt | | 5. | Amount | | 6. | Daily total | | 7. | No. & date of challan | | 8. | Amount | | 2. | Name of payee | | 3. | No. of voucher | | 4. | No. of cheque | | 5. | Particulars of payments | | 6. | Amount | | 7. | Daily Total | | 8. | Closing Balance | | 9. | Initials of the Chairman |


FORM U.C 3

[Rule 12(1)]

DEMAND AND COLLECTION REGISTER

Recoveries and Adjustments


|-----|----------------------------------------------------------------| | 1. | Serial No. | | 2. | Name and Particulars of persons against whom demand is raised. | | 3. | Name and particulars of the demand | | 4. | Amount of demand | | 5. | Date and month | | 6. | Receipt No. or voucher | | 7. | Amount | | 8. | Remission | | 9. | Total (Cols. 7 & 8) | | 10. | Balance | | 11. | Remarks |

FORM U.C. 4

[Rule 12(4)]

QUARTERLY REVENUE COLLECTION PROGRESS STATEMENT

Union Committee . Cantt.

For the Quarter ending

|----------------------------|--------------------|----------------------------|-------------------|-----------------|--------------------------------|-----------------|-------------------------------------|--------------------------------| | Demand Collections Remissions __________________________________________________ ||||||||| | Particulars of the revenue | For the whole year | Upto the date of statement | During the period | Total upto date | Upto the date of the statement | Total upto date | Total of collections and remissions | Balance of demand out-standing | | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |

FORM U.C. 5

(Rule 13)

RECEIPT

(Original)

Received with thanks a sum of Rs .. (Rupees) .) by cash/cheque No dated from Mr address ..on account of .

Dated

Signature of the official

Issuing the receipt


FORM U.C. 6

(Rule 17)

CONTINGENT BILL

Union Committee No Cantt

Detailed Bill of Contingent Charges for the Month of ..

|--------------------------------------------|--------------------------------------------------------------------------|---------------------------|-------| | Head of Charge Serial No. of sub-vouchers. | Union Committee Description and authority of chages Total Rs. (In words) | No. of voucher Amount Rs. | Paisa |

Certified that the expenditure charged in this bill could not with due regard to the interests of the Council be avoided.

Examined Accountant Signature of Secretary

Date Pay Rs

Chairman.

FORM U.C. 7

PERMANENT ADVANCE ACCOUNT

Amount of Advance Rs ..

|------|--------------------|-----------------------------------------|----------------------------|-------|----------------------------------|--------| | | Expenditure || Head of Account Chargeable | Income by Recoupment || | | Date | No. of sub-voucher | Particulars of charge and name of payee | Head of Account Chargeable | Total | Date of No. of Recoupment Cheque | Amount | | 1 2 3 4 5 6 7 8 9 10 11 ||||||| | | | | | | | |

Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.


FORM U.C. 8

(Rule 19)

ESTABLISHMENT BILL

Union Committee No ..Cantt

.Month

|-----------------|------------------|-------------|--------|---------------|---------------------|--------------------|-----------------------|------------------------------------------------------------------------------------| | Name of section | Name of employee | Rate of pay | Period | Amount of pay | Amount of deduction | Net amount payable | Total of each section | Signature of thumb mark of recipient, with date of receipt and stamp, if necessary | | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |

Grand Total in words

Pay Rupees .(Rs Ps.) Examined

Date Chairman Secretary Accountant.

FORM U.C. 8-A

ESTABLISHMENT CHECK REGISTER

|--------------------------------|-----------------------------|---------------------|---------------|---------------------------|------|--------|------|------|------|------|------|------|--------|-------|-----|------| | Amount paid for ||||||||||||||||| | Reference to sanctioning order | Description of appointments | No. of appointments | Sanctioned by | Initials of the secretary | July | August | Sep. | Oct. | Nov. | Dec. | Jan. | Feb. | March. | April | May | June | | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 |

FORM U.C. 9

[Rule 19(5)]

TRAVELLING ALLOWANCE BILL

Head of Account .Voucher No ..of 19

|------|-------------|---------------------------------|-------------------------------------------------|---------------------------------|---------------------------| | | | Date and Hour of Departure From | Date and Hour of Arrival At | Mileage or Railway Fare Claimed | Daily Allowance | | Name | Designation | Pay Place Date | Time Place Date Time Whether by road or by rail | Distance Rate Amount No of days | Amount Purpose of journey | | 1 | 2 | 3 4 5 6 7 | 9 10 11 12 13 | 14 15 | 16 | | | | | | | |

Rs. Ps. Rs. Ps.

Examined Signature of the drawing official

Pay Rs .

Accountant

Paid in cash/by cheque No .Date .Chairman

Secretary

FORM U.C 10

(Rule 21)

|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | CHALLAN FOR REMITTANCE OF MONEY TO THE TREASURY/SUB-TREASURY/BANK ORIGINAL (To be retained in the Treasury/Sub-Treasury/Bank) Dated . By whom On what Amount Brought account Rs. Paisa Total in words Cash received Examined and entered. Treasurer Treasury Officer Accountant | CHALLAN FOR REMITTANCE OF MONEY TO THE TREASURY/SUB-TREASURY/BANK DUPLICATE (To be retained in the Treasury/Sub-Treasury/Bank) Dated . By whom On what Amount Brought account Rs. Paisa Total in words Cash received Examined and entered. Treasurer Treasury Officer Accountant |

______________________

FORM U.C. 11

(Rule 22)

Register of Investment

|------------|-------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------|--------|------------------|-----------------------|----------------------------------------------------------|----------------------------------------------------------|-----------------------| | Serial No. | Date of investment, i.e. purchase of security or the date of deposit, etc., as the case may be. | Particulars of investments and in case of Government securities number and date of paper. | Amount | Rate of interest | Initials of Secretary | Date of recovery of interest and adjustment in accounts. | Amount of recovery of interest and adjustment in account | Initials of Secretary | | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |

FORM U.C. 12

[Rule 24(1)]

REGISTER OF MOVABLE PROPERTY

Union Committee No .Cantt

|---|-----------------------------------------| | 1 | Serial No. | | 2 | Particulars of Property | | 3 | Date of purchase | | 4 | Price paid | | 5 | Purpose for which the property is used. | | 6 | Signature of Secretary | | 7 | Date and manner and disposal. | | 8 | If sold the amount for which sold. | | 9 | Remarks |

FORM U.C. 13

[Rule 24(2)]

|----|----------------------------------------------| | 1 | Date | | 2 | Opening Balance | | 3 | Number of quantity of articles received | | 4 | Total Col. (2+3) | | 5 | To whom issued | | 6 | Number of quantity of articles issued. | | 7 | Balance Col. (4-6) | | 8 | Signature of Officer issuing the articles. | | 9 | Signature of Officer receiving the articles. | | 10 | Remarks |

FORM U.C. 14

[Rule 24(3)]

REGISTER OF STAMPS

|---|----------------------------------------------| | 1 | Date | | 2 | Opening Balance | | 3 | Receiving during the day | | 4 | Total in stock Col. (2+3) | | 5 | Particular for which stamp used | | 6 | Value of stamp used | | 7 | Total value of stamp expended during the day | | 8 | Balance at the close of day (4-7) | | 9 | Remarks |

Rs. Ps. Rs. Ps Rs. Ps. Rs. Ps. Rs. Ps. Rs. Ps.

FORM U.C. 15

(Rule 25)

REGISTER OF IMMOVABLE PROPERTY

|------------|-----------------------------------------------------------------------------------|------|----------------------------------------------------|-----------------------------------------------|-------------------|-----------------------|---------| | Serial No. | Description situation boundaries and jamabandi number or Sy. No. of the property. | Area | Estimated value of property with date of valuation | Mode of occupation and purpose for which used | Rental per mensem | Signature of Chairman | Remarks | | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |

FORM U.C. 16

(Rule 30)

MUSTER ROLL

Name of work Month ..Voucher No

Dates

|------|---------------|-------------|---|---|---|---|---|---|----|----|----|----|----|----|----|----|----|----|----|----|----|----|----|----|------------|------|--------|---------------------------------------|----------------------------| | Name | Father s name | Daily Total | | | | | | | | | | | | | | | | | | | | | | | Total Days | Rate | Amount | Sign or thumb impression of the payee | Initials of paying officer | | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 |

Passed for Rupees------Rs------Paisa


Initials of person making daily attendance

Initials of the Supervising Officer

Signature of Chairman

FORM U.C. 17

(Rule 32)

REGISTER OF WORKS

|---|-----------------------------------------------| | 1 | Particulars of the work | | 2 | Amount of the sanctioned estimate | | 3 | Executing Agency, name of the Contractor. | | 4 | Particulars of the bill paid in part payment. | | 5 | Total expenditure up-to-date. | | 6 | Remarks. |

FORM U.C. 18

(Rule 36)

PROVIDENT FUND ACCOUNT

|----|----------------------------------------------------------------------------| | 1 | Month | | 2 | Name of the employee | | 3 | Total amount to the credit of the employee upto the end of the last month. | | 4 | Amount deposited during the month. | | 5 | Amount contributed by the Union committee during the month. | | 6 | Total col. (3+4+5) | | 7 | Amount withdrawn during the month. | | 8 | Balance left in the Fund at the credit of the employee. | | 9 | Amount remitted to the Saving Bank. | | 10 | Amount left with the Union Committee | | 11 | Remarks |

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