Receipts and Expenditure of Grampanchayat with Lease rules

RULES RELATING TO RECEIPTS AND EXPENDITURE OF GRAM PANCHAYATS

Panchayat Raj and Rural Development

G.O.Ms. N0. 496,

Dated 11-6-1966.

As amended by 1.  G.O.Ms.No. 244, Dated 7-5-19742.
2.  G.O.Ms. N0. 1381, Dated 23-12-19773.
3.  G.O.Ms. N0. 180, Dated 14-3-1983

In exercise of the powers conferred by section 131 and subsection (1) and clause (viii) and (xiv) of sub-section (2) of section 217 of the Andhra Pradesh Gram Panchayats Act, 1964 (Andhra Pradesh Act 2 of 1964) the Governor of Andhra Pradesh hereby makes the following rules relating to receipts and expenditure of Gram Panchayats the same having been previously published at pages 29-40 of the Rules Supplement to part VII of the Andhra Pradesh Gazette dated the 1st July 1965, as required by sub-section (3) of section 217 of the said Act.

RULES
PART - 1

1.

1. Fees for Licences and permissions: Every licence or permission granted under the Act or any rule or bye law made thereunder, shall be issued in such form as may be laid down in that behalf by the Government from time to time.
2. The fee payable in respect of every such licence or permission shall be collected in advance when the application for the licence or permission is presented.
3. The particulars relating to the collection of fee and to the grant of such licence or permission shall be entered consecutively in the register of licence and permission which shall be maintained in such form as may be laid down by the Government from time to time.

2.   

1. Income from Endowment and Trusts: The Executive authority shall maintain or cause to be maintained in the office of the Gram Panchayat an up-to-date record of every endowment or trust managed by the Gram Panchayat. Such record shall show-
   1. the authority under which the management of the endowment or trust was vested in the Gram Panchayat;
   2. the assets and sources of income of the endowment or trust;
   3. the expenditure chargeable to the endowment or trust.
2. The executive authority shall in addition to the record referred to in sub-rule register (1)of maintain or cause to be maintained in the office of the Gram Panchayat an endowments and trusts showing in separate pages the yearly transactions relating to each such endowment or trust.

3.   Contributions: The receipts or contributions payable to a Gram Panchayat from the Government, other Gram Panchayats, Panchayat Samithis and Zilla Parishads; Municipal councils, other local authorities and private persons shall be watched through the miscellaneous demand register.

4.    Revenue Receipts: The receipts from the sale of the produce of usufruct of trees shall be watched by the executive authority through the miscellaneous demand register.

5.    Sale Proceeds of tools, plant, sweepings, old stores and materials: The orders of the Gram Panchayat shall be taken for the disposal of old and unserviceable tools, plant, stores, and materials and sweepings. Such tools, plant, stores, materials and sweepings shall be sold in public auction unless otherwise ordered by the Gram Panchayat for specific reasons to be recorded. The sales shall be subject to confirmation by the Grampanchayat. The receipts from all such sales shall be shown in the register of miscellaneous sales.

Contd.Page.2.

:: 2 ::

6.   Fees from markets, cart-stands, landing or halting places, slaughter houses, fisheries and ferries: -

1. Where the right to collect in respect of the use of any market, cart-stand, landing or halting place, slaughterhouse, fishery or ferry is proposed to be leased out by the Gram Panchayat, the executive authority shall prepare a preliminary notice setting forth the conditions and terms subject to which the lease will be granted.
2. The conditions and terms set forth in the preliminary notice shall be approved by the Gram Panchayat: 

   Provided that such approval shall not be necessary if the notice has been previously approved, unless there are any changes in the conditions and terms.

3. The preliminary notice shall set forth the following conditions and terms, subject to which the lease will be granted, namely;
   1. No person shall be permitted to bid at the auction unless he deposits as security such sum as shall be specified in the notice; or if he is in arrears to the Gram Panchayat in respect of any previous lease.
   2. If the period of lease does not exceed one year-
      1. the lessee shall, within one week of the date of confirmation of the lease in his favor, deposit a sum which together with the security referred to in clause (a) would make up one fourth of the total lease amount. This sum shall ordinarily be adjusted towards the instalments of the lease amount overdue from the lessee; and towards the loss, if any, sustained by resale or departmental management; and
      2. the balance of the lease amount shall be paid within a period of nine months commencing on the 1st April of every year on or before the dates specified in lease deed.
   3. Where the period of lease exceeds one year.
      1. the lessee shall, within one week of the date of confirmation of the lease in his favour, deposit a sum which together with the security referred to in clause (a) would make up an amount equal to three instalments of the lease amount. This sum shall ordinarily be adjusted towards the last three instalments of the lease amount due, but it may be adjusted towards any instalment of the lease amount overdue from the lessee or towards the loss if any, sustained by resale or departmental management; and
      2. the balance of the lease amount shall be paid fully before such date as the Gram Panchayat may determine:

      Provided that the date so fixed shall not be later than three months before the expiry of the period of lease;

   4. The lease deed shall ordinarily be executed and registered within 15 days of the date of confirmation of the lease by the Gram Panchayat;
   5. If ay instalment due under the lease is not paid within one month of the date on which it becomes payable, the executive authority shall forthwith report the matter to the Gram Panchayat which shall thereupon terminate the lease and order its management departmentally at the risk of the lessee till it is resold, if a resale is ordered.
4. The preliminary notice shall, after approval by the Gram Panchayat, be published in the District Gazette. A copy of the notice shall also be affixed in the notice board of the Gram Panchayat office and in some conspicuous places within the limits of the village.

   Provided that the Gram Panchayat may, having regard to the anticipated income from and the nature of the lease, determine whether the publication of the preliminary notice shall be effected in the manner laid down in this sub-rule or in any other manner, and in the later case, shall specify the mode in which the publication shall take place.

5. 1. the executive authority shall, as soon as the Gram Panchayat decides to lease out the right by public auction apply to the Divisional Panchayat Officer furnishing therewith the of revenue received on such lease during the past three years together with the cost and quantity of material and other relevant factors to fix an upset price.
   2. The Divisional Panchayat Officer shall, within five days from the date of receipt of the application referred to in clause (a) above, fix an upset price duly considering the revenue of the previous year, the market value and other factors and communicate the same to the executive authority and to the Extension Officer (Panchayats) concerned.
      “(b-1) The executive authority of the Grampanchayat shall, immediately on receipt of intimation from the Divisional Panchayat Officer, send an intimation to the Ferry Boatsmen Co-operative society of the local area, if any, requesting them to give their acceptance before seven days from the date of receipt of the intimation whether the said Co-operative Society could take out the lease at the rate fixed by the Divisional Panchayat Officer. The executive authority, on receipt of the acceptance of the Ferry Boatmen Co-operative Society, shall lease out the ferry rights to the said Co-operative Society immediately and place the matter before the Gram Panchayat at its next meeting for ratification.”

      (Govt. Memo.No.1736/Pts. III/80-1, dated 20-04-1981)“

      [b-2] In case the Ferry Boatmen Co-operative Society of the local area fails to communicate its acceptance with reference to the offer made to take out the lease, the executive authority shall lease out the ferry rights by public auction taking into account the upset price fixed by the Divisional Panchayat Officer.”
   3. The Executive Authority on receipt of the intimation referred to under clause (b) from the Divisional Panchayat Officer shall fix suitable time, date and place of sale and publish it. He shall also intimate the same to the Extension Officer (Panchayats) concerned either by certificate of posting or by Registered Post to reach him not less than seven days prior to the date of sale marking a copy thereof to the Divisional Panchayat officer.
   4. The executive authority shall conduct the sale at the appointed time, day and Place. If the Extension Officer (Panchayats) is present at that place of sale he shall authenticate the sale list in the presence of the bidders if he is satisfied with the highest bid amount. If the Extension Officer (Panchayats) is not present at the place of sale, the executive authority shall send details of the sale to the Extension Officer (Panchayats) to authenticate the sale list. The Extension Officer (Panchayats) on receipt of such and not later than seven days from the date of receipt shall communicate his approval of the sale list. If he is not satisfied, he may direct the executive authority within that time to hold re-sale on a date, time and place fixed by him and be present at that sale.

   *Govt. Memo No. 1736/Pts.111/80-1 Dt. 20-4-1981; This intimation must be with acknowledgement due.

6. The Executive authority shall place before the Gram Panchayat at the meeting convened immediately after the completion of auction and its approval as aforesaid, a list of the bids for acceptance. The Gram Panchayat shall determine which of the bids at the auction should be accepted. Where the bid accepted is not the highest bid, the reasons for rejecting the bid or bids higher than the one accepted, shall be recorded in writing.]
7. The executive authority on behalf of the Gram Panchayat shall then enter into a written contract with the person whose bid or tender has been accepted in accordance with the terms and conditions of the preliminary notice.
8. The collection of the amounts due shall be watched through the miscellaneous demand register.
9. In the case of every lease, a lease deed shall be executed in the form of a bond and it shall  specify
   1. the duration of the lease;
   2. the amount of each instalment of the rent and the date on or before which it shall be payable;
   3. the compensation payable in the case of payment of any instalment after the due date;
   4. the liability of the lease to make good any loss caused to the Grampanchayat on resale or through departmental management and resale owing to default on the part of the lessee to fulfil the terms of his contract; and
   5. the rate of fees to be levied by the lessee in regard to markets, landing places, halting places, cart-stands, slaughterhouses, fisheries and ferries.
10. 1. Every lease deed shall contain an express condition that the lessee shall be liable to pay such ground rent as the Collector may fix from time to time.
    2. No lease of immovable property vested in the Gram Panchayat for a period exceeding one year shall be made without the previous approval of the Collector.
    3. No person shall be allowed to exercise his rights under the lease until he has executed the lease deed.

Contd.Page.3.

:: 3 ::

7.   

1. Where any market, cart-stand, landing or halting place, slaughter house, fishery or ferry is managed departmentally, all fees levied in respect of the use thereof shall be Collected by means of tickets printed and supplied by the executive authority.
2. The tickets shall be printed in fully and counterfoil in different colors for different rates of fees, the rates being printed in each case. Each kind of ticket shall be bound in books of 100 each and shall bear consecutive machine numbers. Before issue to the collecting officer, they shall be stamped, with the common seal of the Gram Panchayat in the presence of the executive authority or any person authorized by him in this behalf.
3. A register in two parts shall be maintained in the office of the Gram Panchayat in respect of these tickets.

   The first part shall be a stock register, the entries for receipts being attested by the executive authority or an officer authorized by him and the entries for issue being attested by the collecting officer concerned.

   The second part shall be personal ledger account for each officer entrusted with the collection of revenue by means of these tickets. It shall be debited with the number and value of each kind of tickets issued to each collecting officer and shall be credited with the amount of his collections paid by him into the office of the Gram Panchayat.

   Remittances shall be made by the collecting officer every day and shall be accompanied by the details of the number and value of each kind of ticket issued by him.

4. Where any ticket book has been completely used, the counterfoils shall be sent to the office of the Gram Panchayat for check with actual credits.
5. The collecting officer shall also keep an amount of the tickets entrusted to him and the collections made by him. The daily collection by each kind of ticket shall be entered in such account and the balances struck at the end of every day. The account and the stock of tickets shall be verified at regular intervals by the executive authority or any officer authorized by him, who shall certify such verification.

8.    Income from buildings, lands and other Immovable property:

1. If any building belonging to a Gram Panchayat is let out or if any land or other immovable property belonging to such Gram Panchayat is leased out, the prompt recovery of the rent of such building or the amount due under such lease shall be watched through the miscellaneous demand register.
2. A register in such form as may be laid down by the Government from time to time shall be maintained in every traveler’s bungalow, rest house or chatram under the control of the Gram Panchayat and the persons occupying such traveler’s bungalow, rest house or chatram shall be required to enter the specified in the register. Fees shall be charged for such occupation at the rates determined by the Gram Panchayat.

9.   Recoveries for service rendered: Save as otherwise provided in the Act, no work for any private individual or body shall be undertaken by Gram Panchayat unless the estimated cost thereof has been paid in advance.

10.   Miscellaneous Bill Register: All transactions relating to miscellaneous dues for which miscellaneous bills are issued shall be recorded in the miscellaneous bill register.

11.   Refunds of Revenue: No item of revenue received by a Gram Panchayat shall be refunded without the sanction of the Gram Panchayat. The sanction accorded by the Gram Panchayat shall lapse after one year from the date of grant thereof and thereafter a fresh sanction shall be necessary.

Bills for refunds of revenue shall be drawn in such form as may be laid down by the Government from time to time. As soon as a refund is made, a note of a grant thereof shall be made against the original credit entry in the relevant accounts.

Contd.Page.4.

:: 4 ::

12.   

1. All sales of-
   1. the produce of usufruct of trees;
   2. wind fallen and withered trees;
   3. sweepings;
   4. tools and plant;
   5. old stores and materials; and
2. lease of buildings and lands belonging to Gram public auction which shall conducted by the authorized by him, who shall give full suitable. The bids at the auction shall be Panchayat which shall determine which is not highest bid the reasons for rejecting a bid or bids higher than the one accepted shall be recorded in writing:
   -------------------------------------------------------------------------------------

   Executive Instructions:

   G.O.Ms. No. 75. P.R., Dt. 28.2.1986: -

   Pending amendment of rules, 15% of the shops and stalls constructed by Gram Panchayats shall be leased out to the members of scheduled Castes, on payment of market rate or rent paid by the neighboring shops, without the normal channel of public auction.Since more number of Scheduled Caste members than the number of shops earmarked for them are likely to apply, the District Social welfare officers concerned, inconsultation with the District Collectors, shall recommend the names of Scheduled Caste members for allotment of shops, keeping in view the economic backwardness of the applicant and the viability of the scheme.

   -------------------------------------------------------------------------------------------------------

   Provided that in the case of lease of lands and buildings when it is advantageous to renew the lease in favour of the person to whom it was originally granted, the Gram Panchayat may, with the previous sanction of the District Collector, dispense with public auction.

   ³[Provided further that the Gram Panchayat may dispense with public auction regarding the sale of usufruct of the coconut trees situated in the localities inhabited by scheduled castes/scheduled tribes and permit the scheduled castes/ scheduled tribes families residing in the locality to enjoy the said usufruct on payment of an amount of Rs 30/- per tree per annum to the Gram Panchayat. The usufruct so derived in the area should be utilized for the welfare of the Scheduled Caste/Scheduled Tribes community in the village]

3. The articles sold shall not be allowed to be taken possession of by the successful bidder until he has paid the full amount payable by him.
4. All sales shall be shown in the register of miscellaneous sales and all realisation of sale amounts shall be entered therein.

13.   Security adequate in the opinion of the executive authority shall in all cases be taken for the due fulfillment of the terms of a lease of the produce of usufruct of trees or of the right to collect fees in respect of markets, cart-stands, landing places or halting places, slaughter-house, fisheries or of any other similar rights. The security so taken shall not be repaid to the lessee unless and until he has satisfactorily complied with all the terms of the lease. But the amount of security may be adjusted towards the last instalment due under the lease.

14.   All moneys received by the executive authority or under his authority by an Officer or servant of the Gram Panchayat or a Government servant whose services have been placed at the disposal of the Gram Panchayat in his capacity as such, shall be brought into account as soon as they are received.All moneys so received shall be paid into the Gram Panchayat office daily.

15.   No moneys received on behalf of the Gram Panchayat shall be utilized for its expenditure without first being brought into account and paid or remitted into the treasury or Post Office Savings Bank where the Gram Panchayat moneys are lodged.

16.   Every payment into a treasury shall be accompanied by a challan, which shall show the amount of the payment made, the nature thereof and the person or office on whose account it is made.

17.    No Gram Panchayat shall apply its capital receipts, such as sale proceeds of land, buildings or machinery, to ordinary expenditure without the previous sanction of the District Collector.

18.   Every servant of Gram Panchayat or the Village collection of Gram Panchayat revenue on bills previously issued in the Grampanchayat Office shall be supplied with a collection book.

19.    Collection of taxes and other Gram Panchayat revenue made by bill collectors office through a collection register maintained in the Gram Panchayat office.

20.   Receipts in the form laid down by the Government shall be given for all received in the Gram Panchayat office from the public except in the case of receipt, acknowledged in the office collection register. Such receipts shall be signed by the executive or another person authorised by him.

21.    Cash book and subsidiary registers: The executive authority shall maintain or cause to be maintained in such form as may be laid down by the Government from time the following accounts and registers in the Gram Panchayat Office:

-

1. Cash book
2. Collection register of taxes or on vehicles
3. Register of Licences and permissions.
4. Miscellaneous demand register.
5. Register of revenue yielding properties.
6. Collection Book.
7. Register of bills passed for payment
8. Register of miscellaneous sales
9. Miscellaneous bill register
10. Register of endowments and trusts
11. Chitta
12. Acquittance register
13. Miscellaneous receipts
14. Audit register.

Contd.Page.5.

:: 5 ::

PART - II
EXPENDITURE

22.   All payments out of the Gram Panchayat fund in respect of bills presented to the Gram Panchayat shall be made only after the bills are passed by the executive authority or by some person duly authorized in that behalf by the executive authority.

23   Payment shall be made only by cheque drawn in favour of the parties on the treasury, where the moneys of the Gram Panchayat are lodged. Self cheques shall be drawn by the executive authority only for payments to be made to himself and to the establishment Where the funds of a Gram Panchayat are lodged in the Post Office Savings Bank, the executive authority shall withdraw the amount required for payment and disburse it to parties concerned.

24.   A Gram Panchayat may sanction a permanent advance to the executive authority for incurring petty contingent expenditure. The transactions shall be recorded in a register of contingent charges and the permanent advance recouped whenever it is exhausted.

25.   Where the executive authority or other officer of a Gram Panchayat who is authorized to draw cheques against the moneys of the Gram Panchayat lodged in Government Treasury or Post Office Saving Banks makes overcharge of his office either temporarily or permanently, shall send a specimen of the signature of the relieving together certificate in the form given below to the treasury officer -or the postmaster, as the case be.

FORM OF CERTIFICATE

A.B.

Signature and designation of the Relieving officer

I certify that the above is signature of the officer to whom I have made overcharge of my office with effect from the fore-none/after-noon [date day of month 19………….]

C.D.

Signature of the officer making

Overcharge with date.

26.   Cheque books shall be kept in the personal custody of the drawing officer andwhen a transfer of the charge takes place, a note shall be recorded in the cash book over the signature of both the relieved and the relieving officer showing the number of unused cheques and cheque books made over and received by them respectively.

27.    

1. Every person having any claim against the Gram Panchayat fund shall present a bill at the Gram Panchayat Office. Wherever possible, such bill shall be in the form if any, provided for the purpose and the claimant shall duly date and sign the same and stamp it where necessary.
2. Wherever possible printed forms shall be used in preparing bills.
3. Where a claimant presents a bill in a form different from the form provided for the purpose a separate bill in the proper form shall be prepared by the officer incurring the expenditure and the claimants bill shall be attached thereto as sub-vouchers.
4. Every bill shall be presented to the chief ministerial officer of the Gram Panchayat who shall enter it in the register of bills and then check and examine the bill about its admissibility with reference to sanction or other documents, the propriety of the claim and the arithmetical accuracy. If on such check and examination, the bill is found to be correct and in order, it shall be placed before the executive authority for signing the pay order in the bill.

28.   

1. Separate acknowledgement [stamped where necessary] shall be taken in the acquittance register from each officer or servant of the Gram Panchayat to whom any salary or allowance is paid except where the drawer of the Bill is the sole payee and has already furnished a receipt [stamped where necessary] on the bill itself.

29.   Where any item of expenditure requires the sanction of any authority higher than the officer or servant drawing the bill, such sanction shall be obtained, and the terms thereof shall be quoted on the bill.

Contd.Page.6.

:: 6 ::

30.   

1. No item of expenditure shall be sanctioned by a Gram Panchayat unless a Certificate in the following form has been furnished in respect thereof;
   The amount may be met from the budget allotment of

   Rs...................
   
   
   under the head.

   Rs.......................
   
   

   The amount spent under this head up-to date is..........

   The amount sanctioned up-to date but not spent is.........

   The amount to the sanctioned now is ........

   The balance remaining will be ....................

   If there is no budget provision under the head concerned and the Grampanchayat decides to find the amount by re-appropriation from another head, the words appropriation shall be added after the word met.

   The certificate shall be entered in the agenda, circulated before the meeting and, if accepted by the Panchayat, it need not be written again as part of the e resolution in the minutes book. If, however, the Grampanchayat makes any alteration either in the amount of expenditure or in the head from which the expenditure is to be met, the certificate as amended shall form part of the resolution of the Gram Panchayat and be entered as such in the minutes book.

2. A sanction for any fresh charge which has not been acted on for year shall be held to have lapsed unless it is specifically renewed.

   Provided that this sub-rule shall not apply to-

   1. a case where an allowance sanctioned for an appointment of a class of officers has not been drawn by a particular incumbent of the appointment or a particular set of officers
   2. additions made gradually from year to year to a permanent establishment under a general scheme which has been sanctioned by proper authority; and
   3. expenditure on works which shall be governed by the provisions laid down in sub-rule (3).
3. 1. The sanction to an ordinary annual maintenance estimate shall lapse on the last day of the financial year to which it relates. If, however, inconvenience would arise in any exceptional cases from stoppage of the work on the date, the repairs may be carried on to completion, the expenditure incurred after that date being treated as expenditure against a fresh repair estimate for the next year.
   2. Estimates for special repairs shall remain current till the completion of the repairs in the same manner as estimates for original works.
   3. The approval or sanction to an estimate for any public work other than annual maintenance shall, unless such work has been commenced, cease to operate after a period of three years from the date from which it was accorded.

31.     No claim against a Gram Panchayat other than one relating to any officer or servant of the gram Panchayat shall be paid

1. where the bill in respect thereof is presented more than six months but not more than one year from the date on which the claim becomes due without the order of executive authority and
2. where such bill is presented more than one year from the date on which the claim became due without the order of the Gram Panchayat.

32.   The responsibility for the over payment shall rest primarily with the drawer of a bill who shall be required to make good the over payment and failing recovery from him the over payment shall be recovered from the countersigning or passing officer only in the event of the culpable negligence by either of them.

33.    

1. Any defalcation or loss of moneys or stamps belonging to a Gram Panchayat shall be reported immediately after discovery to the auditor appointed under section 82 of the Act. A further and complete report shall also be submitted to such auditor as may be after the matter has been fully enquired into setting forth the nature of extent defalcation or loss, the errors or neglect of rules by which defalcation or loss was responsible, and the prospects of effecting a recovery.
2. Loss by theft or otherwise of the property belonging to a Gram Panchayat shall be reported to the auditor if the value of the property exceeds ten rupees.

Contd.Page.7.

:: 7 ::

34.    Establishment bills: Pay bills shall be prepared in such form as may be laid down by the Government from time to time. The monthly pay bill of the establishment shall be supported either by an absentee statement in such form as may be laid down by the Government from time to time or by a certificate in the bill that no leave has been granted to any member of establishment. Pay bills shall be accompanied by a schedule of recoveries.

35.   To the first pay bill in which a periodical increment is drawn, an increment certificate in such form as may be laid down by the Government from time to time shall be attached.

36.   The pay of an officer or servant lent by the Government to a Gram Panchayat or transferred to it from any other local authority shall be drawn only after the receipt of last pay certificate which shall be in such form as may be laid down by the Government from time to time granted by the head of his former office. Such certificate shall be attached to the first pay bill drawn after such loan or transfer.

37.

1. Pay, leave salary and allowances payable to the holder of a post may be drawn for the day of his death; and the hour at which death takes place does not affect the claim.
2. Payment due to a deceased officer or servant of a Gram Panchayat shall not be made except on the production of an authority of the nature specified in sub-section (1) of section 214 of the Indian Succession Act, 1925 (Central Act No. 39 of 1925), provided that payments may be made without the production of such authority: -
   1. to the extent of Rs. 25 under the orders of the Gram Panchayat if it is satisfied, after such enquiry as it may consider sufficient about the right and title of the claimant; and
   2. above of Rs. 25 under the orders of the District Collector on the execution of an indemnity bond with such security or securities as he may require, if he is satisfied, after such enquiry as he may consider sufficient about the right and title of the claimant and considers that undue delay and hardships would be caused by insisting on the production of such authority.

38.   Arrear pay shall be drawn not in the monthly bill but in a separate bill which shall quote the bill from which the charge was omitted or withheld on which it was refunded by deduction.

39.    Pay bills shall be signed and passed by the executive authority.

40.     Payment of salaries and fixed allowances shall not be made before the first working day of the month following that to which payment relates: Provided that in the event of an officer or servant finally quitting the service of the Gram Panchayat or being transferred to the service of another local body or the Government, payment may be made on the date of such event:

Provided further that when the first six days of a month are public holidays on which payments are not made at the treasury or bank, the amounts may be drawn and paid on the last day before the holidays.

41.    The drawer of a bill for salary and allowances shall be personally responsible for the amount so drawn until it has been disbursed to the proper person or person concerned and their acquittances have been obtained. If the payee does not present himself within thirty days from the date of drawl of moneys, the amount drawn for him shall be refunded by short drawl in the next bill. The amount of salary and allowances drawn shall not in any circumstances be placed under deposit.

42.   To facilitate the check of monthly bills for recurring charges, such as establishment. house rent and conveyance al allowance, an audit register shall be maintained in the office of every Gram Panchayat.

43.   Travelling allowances other than fixed traveling allowances shall be drawn in a separate bill in such form as may be laid down by the Government from time to time,

44.   Conveyance allowance shall be drawn in the pay bill of the officer or servant concerned and not on traveling allowance bills. To every bill for conveyance allowance a certificate shall be attached that the conveyance was actually maintained in good order and used by him during the month.

45.    All bills of expenditure incurred in a month whether with or without the sanction of the Gram Panchayat shall be placed before it as early as possible for being passed after such scrutiny as may consider necessary.

Pages: 1 2 3 4 5 6 7