FINANCIAL MANAGEMENT GP

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Slide 1:

WELCOME Himachal Pradesh Mid-Himalayan Watershed Development Project

Slide 2:

Financial Management System for Gram Panchayats

Readiness Filters:

Readiness Filters Motivators and Para Accountants in place Orientation of Gram Sabha done Separate Account for project opened Capacity building of GP Members & staff of GP started Trainings on Financial Management to Pradhan/ Up-Pradhan, Panchayat Secretary and Para Accountants organized GP Watershed Development Plan ready MOA with GP made Formation of CBOs initiated

GP Watershed Development Plan:

GP Watershed Development Plan Consent of GP to adopt Project : GFM-1 Submission of ward level proposals identified in PRA to budget committee by ward member: GFM-2 Scrutinizing of all ward level proposal by budget committee Draft of GPWDP is ready Approval of GPWDP by Gram Sabha Approval of GPWDP by DWDO through WDC

Slide 5:

Annual Work Plan and Budget Budget committee of GP will prepare Annual Work Plan and budget with the help of WDC All work must tally with GPWDP Annual Work Plan and budget on Performa GFM- 4 Budget committee will send AWP to GP Secretary with its recommendation letter on GFM-5 GP will get approval of AWP from Gram Sabha GP will submit AWP to DWDO through WDC along with performs GFM-1,4,5 DWDO will approve the plan and return to GP through WDC Project and GP will enter into a Financial Agreement TOR-1

Time Plan:

Time Plan First Year AWP and budget will be prepared within three week time after approval of GPWDP by GP . AWP and Budget will be got approved in the forth coming or special meeting of Gram Sabha Other Year Budget Committee will prepare AWP and budget before 31 December and hand over to GP GP will take initiative to get it approved in forth coming meeting of GP . GP will get it approved in forth coming Gram Sabha (Latest by February,28 th )

Financial Agreement) TOR-1:

Financial Agreement) TOR-1 In this agreement the roles and responsibility of GP and Project will be defined Detail about methods of execution of various works All detail about total agreement amount Ways and means of Fund flow and disbursements -all detail Detail about collection of and deposit of beneficiary contributions Implementation and payments Accounts and Audit –writing and procedures Detail about settlement of disputes between two parties.

TOR 1 Annexure to the Financing Agreement between the Project and the Gram Panchayat Scope of Services   :

TOR 1 Annexure to the Financing Agreement between the Project and the Gram Panchayat Scope of Services

Annexure to the Financing Agreement between the Project and the Gram Panchayat- Rouri :

Annexure to the Financing Agreement between the Project and the Gram Panchayat - Rouri Sl. No Name of Sub-Project Activities Specifications Estimated Cost Rs. Scheduled date of completion Location Beneficiary Contribution Rs. Proposed Implementing Agency 1 Watershed Development Project. Water Harvesting Roof Rain Water Harvesting structures 7 Nos. 84000 15/03/2007 In each ward of Gram Panchayat 84000 Beneficiaries. 2 Water Harvesting Minor Irrigation Scheme-(const. of water channel-Kuhal) 300 Rmt. 75000 15/03/2007 Basholu Kalana and Basholu Khurd 18750 User Group 3 Treatment of Arable Land-Agriculture Land Development Programme 8.00 ha. 10800 15/03/2007 In each ward of Gram Panchayat. 11120 Beneficiaries. 4 Rural Infrastructure Strengthening of Foot Paths. 300 Mtr . 300 Mrt . 32680 32680 15/03/2007 Road to Parli Kathni Jhiun to Rouri. User Group 5 Rural Infrastructure Portable Water Supply Scheme (New 1 No.) 48500 15/03/2007 Below Subathu-D/Pur Road near Rouri User Group 6 Fodder and Live Stock Development-Stall Feeding Promotion Programme. Manger construction. 20 Nos. 40000 15/03/2007 In each ward of Gram Panchayat. 43800 Beneficiaries. Total Salary of Para Accountants and Motivators Para Accountant for 3 months @ Rs. 1000/- p/m = Rs. 3000.00 Motivator for 6 months @ Rs. 500/- per month= Rs. 3000.00 6000 Grand Total:

Annual Budget:

Annual Budget Xkzke iapk;r ---------------------------fodkl [k.M----------------------ftyk------------------- o"kZ 2006&07 fooj.k Xkr for o"kZ esa [ kpZ 1-4-05 ls 31-3-06 Phy Rs Pkkyw for o"kZ esa vuqekfur [ kpZ 1-4-2006 to 31-3-2007 Phy Rs 1-/ kkjk ,d (stream one) ds vUrZxr / ku ikS/kk jksi.k 10Ha 30000 45,000 xzkeh.k lalk / ku footpath 1.5Km 60000 70,000 d`f"k izn’kZu { ks = 0.20Ha 5000 10,000 2-/kkjk nks ds vUrZxr /ku iSjk , dkamVSaV dk ikfjJfed 1 No 12000 12,000 eksVhosVj dk ikfjJfed 2 No 16000 8,000 vU ; dk;kZy ; [ kpZ LS 5000 5,000 ; ksx %& 1,25,000 1,50,000 GFM-4 d izkfIr;ka (Receipts) [k [kpZ (Expenditure) Xkzke iapk;r iz/kku o lfpo ds gLrk{kj ctV desVh ds iz/kku ds gLrk{kj fooj.k Xkr for o"kZ esa izkfIr;ka 1-4-2005 ls 31-3-2006 Pkkyw for o"kZ esa vuqekfur izkfIr;ka 1-4-2006 ls 31-3-2007 1-/ kkjk ,d (stream one) ds vUrZxr / ku 1,00,000 1,25,000 2- /kkjk nks ds vUrZxr /ku 25,000 25,000 3- vU; dqy 1,25,000 1,50,000

Slide 12:

Agreed GPWDP Budget Committee prepares an Annual Work Plan and Budget and submits to Secretary GFM – 4 & 5 Secretary places the Annual Plan/ Budget in a meeting of the GP for its consideration GP considers the Annual Plan/Budget and convenes a meeting of the Gram Sabha Annual Plan/Budget are placed before the Gram Sabha meeting for approval GFM - 1 Approved Annual Work Plan and Budget (GFM – 4) Annual Plan/Budget submitted to WDO for consideration and approval alongwith GFM-1,4,5 Financing Agreement between the Project and Gram Panchayat TOR-1 FLOW CHART FOR BUDGETING

Funds Flow:

Funds Flow cSad [kkrk Xzkke iapk;r dks nks vyx vyx cSad [kkrs [kksyus gksxsa ;g cpr@pkyw [kkrk jk"Vªh;d`r ;k lgdkjh cSad esa [kksyk tk;sxkA ;g [kkrk “No-Lien Account“ gksxkA ifj;kstuk dks [kkrk Freeze djus dk vf/kdkj gksxk ifj;kstuk }kjk miyC/k djok;k x;k /ku vuqnku (GIA) ds fy, ^^fg0iz0 e/; tykxe fodkl ifj;kstuk dk;Z fuf/k dks“k xzke iapk;r ______ ** ds uke ls [kkrk [kksyk tk;sxk (HPMHWDP Gram Panchayat Implementation Funds Account) ykHkkFkhZ va’k ds fy, vyx [kkrk ^^fg0iz0 e/; tykxe fodkl ifj;kstuk xzke iapk;r ________ j[kj[kko [kkrk ** (HPMHWDP Gram Panchayat _________________Maint. Funds Account) ds uke ls [kksyk tk;sxkA cSad iapk;r esa ;k iapk;r ds fudVre fLFkr gksA ;g [kkrk iapk;r iz/kku vkSj iapk;r lfpo ds la;qDr (joint) gLrk{kjksa ls laapkfyr gksxkA Iakpk;r] cSad tgka [kkrk [kksyk x;k gS ds ckjs esa iwjk fooj.k] cSad dk uke] [kkrk la[;k] cSad dk irk] dksM+ uEcj] la;qDr gLrk{kfj;ksa ds uke] irk vkSj gLrk{kjksa ds uewus bR;kfn (GFM-7) ds vUrZxr voxr djok;sxhA fcuk ifj;kstuk dh iwoZ Lohd`rh ls bUgsa cnyk ugha tk,xkA

cSad [kkrs ds ckjs lwpuk:

cSad [kkrs ds ckjs lwpuk Xkzke iapk;r----------------------fodkl [k.M-----------------------ftyk-------------------- lsok esa e.Myh; tykxe fodkl vf/kdkjh] fg0iz0e0t0fo0ifj0-------------------- fo"k;% cSad [kkrs ckjs lwpukA egksn;] gesa vkidksa ;g lwfpr djrs gq, g"kZ gks jgk gS fd geus ifj;kstuk ls lEcfU/kr cSad [kkrk [kksy fn;k gSA ftldk fooj.k fuEufyf[kr gS%& d cSad dk uke%------------------------------------- [k irk%--------------------------------------------------- x cSad dk dksM+ u0------------------------------ ?k [kkrs dk uke% xzke iapk;r----------- fg0iz0 e/; fgeky; tykxe fodkl ifj;kstuk M+ [kkrs dh fdLe% cpr@pkyw Pk la;qDr gLrk{kfj;ksa dk uke] in]irk rFkk gLrk{kjksa ds uewus ________________ _________________ ________________________________________________________________________ e.Myh; tykxe fodkl vf/kdkjh dk;kZy; ds fy, lsok esa iz/kku xzke iapk;r-------------------- vkidks ;g lwfpr fd;k tkrk gS fd vkidh izkFkZuk Lohdkj dj yh xbZ gS A ;k vkidks ;g lwfpr fd;k tkrk gS fd vkidh izkFkZuk vLohdkj dj yh xbZ gS D;ksafd -------------------------------------------- e.Myh; tykxe fodkl vf/kdkjh GFM-7

Disbursement of funds:

Disbursement of funds Stream-I Funds for watershed development Funds will be released in THREE installments to meet AWP FIRST installment will be of 50% of AWP &will be got in GFM-8 SECOND installment will be up to 35 % This may got by GFM-9 and GFM-10 Before releasing 2 nd installment, deposit of beneficiary contribution be ensured. LAST INSTALLMENT of 15% will be released within 15 days of completion of works. GFM-9 and GFM-10 must be submitted within 15 days of end of quarter

Slide 16:

GFM-8

Slide 17:

GFM-8 contd

Slide 18:

/ kkjk ,d dh dk;kZUo;u fuf /k esa ls fd’r ds vkaoVu gsrw izi = ¼iSjk 4-5½ GFM-9 xzke iapk;r ------------------[ k.M ---------------------- ftyk ---------------------- lsok esa ] tykxe fodkl laEidZ vf / kdkjh ]++++++++++++++++++++++------------------------------------------- fo"k ;%& nwljh fdLr 40izfr’kr ds vkaoVu@rhljh fdLr 35 izfr’kr@vfUre fdLr 15 izfr’kr ] / kkjk ,d dk;kZUo;u fuf /k ds vUrxZr ] vkaoVu gsrw izkFkZuk i =A gessa vkidksa lwfpr djrs le; g"kZ gks jgk gS fd geus dk;kZUo;u fuf /k / kkjk dk mi;ksx dj fy;k gSA bl lanHkZ esa L= ksrks rFkk fuf /k dk mi;ksx fuEu gS %& L= ksrksa , oe ~ fuf /k dk mi;ksx 1 viSzy 200------------- ls --------------- fooj.k jkf'k ¼:0½ / kkjk ,d / kkjk nks v- 1 vizSy 200---- dks fcuk mi;ksx fd;k x;k ' ks"k ¼v$c½ v- gkFk esa jfk’k c- ifj;kstuk cSad [ kkrs esa jkf’k c- fuf /k dh izkfIr ¼v$c$l½ v- 50 izfr’kr dh izkjfEHkd Hkqxrku dh jkf’k c- 35 izfr’kr fdLr ¼nwljh½ dh jkf’k l- 15izfr’kr fdLr ¼rhljh½ dh jkf’k l- dqy O;; M- fcuk O;; fd;k x;k Q.M ¼v$c½ v- gkFk esa jkf’k c- ifj;kstuk cSad [ kkrs esa jkf’k dk;Z izxfr fLFkfr lwpuk fjiksZV QkeZ th-,Q-,e -&10 ds lkFk layXu ge izekf.kr djrs gS fd v- mijksDr lwpuk rFkk ,Q-,e&10 esa nh xbZ lwpuk lR ; gS rFkk tksfd fjdkMZ ls esy [ kkrh gSA vko’;d mi;ksxh nLrkost xzke iapk;r ds lkFk rS;kj dj fy;s x;s gSA c- n'kkZ;kk O;; okdbZ gh gqvk gS rFkk bls ifj;kstuk ds dk;Z esa gh yxk;k x;k gSA la - ykHkkFkhZ;ksa dh lg;ksx jkf’k :0 ------------------ iw.kZr % izkIr dj yh xbZ gSA;g nwljh fdLr 35 izfr’kr tkjhdjus gsrq lqik = gSA fodkl , oe ~ j[ k&j [ kko fuf /k dks cSad [ kkrk la[;k dh izfr layXu gSA M- dk;Z dk fujh { k.k fd;k x;k gS rFkk ;g rduhfd rFkk iz’kklfud funsZ’kksa ds vUrxZr gSA ge ] vkils fuosnu djrs gS fd d`i;k :0---------------:0------------------------ dk vkoaVu djs rFkk ;g nwljh fdLr izfr’kr @ vfUre fdLr 15izfr’kr / kkjk ,d ds vUrZxr iznku djsaA iapk;r lfpo ds gLrk { kj iapk;r iz / kku ds gLrk { kj ¼eksgj lfgr½ ¼eksgj lfgr½ fnukad ----------------------- th-,Q-,e - &8 izsf"kr drkZ tykxe fodkl leUo;d lsok esa ] tykxe fodkl vf / kdkjh ] geus mijksDRk izkFkZuk ftlesa nwljh fdLr@35 izfr’kr 15 izfr’kr dh vfUre fdLr ds vkcaVu gsrq Nkuchu dj yh gSA xzke iapk;r ------------------- ftlus lwpuk nh gS ] ls lUrq"V gS rFkk xzke iapk;r --------------------us lHkh fu;eks dh vuqikyukdh gS rFkk fuf /k dqy ewY ; :0 ---------------------------------------:0H kkx dks dsoy ykxw fuf /k dh / kkjk ,d rgr vkcfUVr fd;k tk;sA Hkxrku dsoy dzklM + pSd@fMekM Mªk¶V@Vh0Vh0@tks fd e/; fgeky ; tykxe fodkl ifj;kstuk ¼fg0iz0½ rFkk xzke iapk;r ----------------[ kkrk la[;k ---------------- cSad dk uke ------------------ rFkk ----------- LFkku ij ns; gSA l{ ke vf / kdkjh ds gLrk { kj fnukad ----------------------- * tks ykxw ugks ] mls dkV nsaA

Slide 19:

GFM-9 contd.

Slide 20:

GFM-9

Slide 21:

GFM-9

Slide 22:

GFM-10

Slide 23:

Stream-2 Enumeration of Para Accountant Motivator and Office Expenses Funds will be released in Two installments 50 % fund wills be released on signing of TOR between GP and Projects as first installment Second and final installment on receipt of Utilization Certificate from GP on GFM-11

Slide 24:

GFM-11

Slide 25:

GFM-11

Annual Utilization Certificate (AUC):

Annual Utilization Certificate (AUC) In case of both stream GP has to issue an Annual Utilization Certificate. This AUC will be on GFM-12 This AUC must be recommended by Gram Sabha AUC must reach to WDC by 31 st July of following year If this AUC is not deposited by 31 st August ,the further release of installment may be interrupted. WDO may release the installment after his full satisfaction with supplied documents. WDO has full power to inspect the on going or completed work himself or through his authorized officer/official for his satisfaction

Slide 27:

ANNUAL UTILISATION CERTIFICATE

Mode of Disbursement:

Mode of Disbursement No cash payment should be encouraged WDO will make payment to GPs through crossed Cheques or Bank Drafts Crossed Cheques or Bank Drafts will be on Project account of the GP Cheques and Bank Drafts be send direct to GPs Intimation about payment may be send WDC Time Table for Payments WDC will forwarded the application of GP with in 10 days of receipt of application if he has any queries it should be settled within the period prescribed . These quires raised by WDC be solved within 7-10days by GP On re- receipt of documents WDC will forwarded these within 7 days. DWDO will make the payment within 7 days.

Execution Arrangements:

Execution Arrangements WORK COMMITTEE IS RESPONSIBLE TO EXECUTE WORKS Executing Agencies Self Help Groups / Users Groups etc. By Gram Panchayat ( Contractors) Through Project Priority must be given to SHGs and UGs If these groups shows their inability then only work be executed through contractors To show their inability to execute the work ,2/3 families in a ward has to give in writing to GP In case of execution is done except GP ,it will enter in to a Project Execution Agreement TOR-2 with that agency.

Slide 30:

TOR 2

Slide 31:

TOR 2 cont

Slide 32:

TOR 2 cont.

Preparation of Estimate:

Preparation of Estimate Before executing any work approval of estimate is must . To prepare estimates ,help of Project staff can be soughted. Estimate must carry following informations :- & History sheet & Site Selection Certificate & Contour Plan & Availability of Land & Drawing and design & Material Cost & Labour Cost & Lead Charts etc. & Total Expenditures

Technical Sanction and Administrative Approval:

Technical Sanction and Administrative Approval Estimate to be send to Work Committee .Committee will check and forward it to GP All estimates to be got approved from project as per the delegated powers :- Up to 2 lac WDO 2.00 to 5.00 lac from RPD More than 5.00 lac from CPD Every work has to be measured and entered in Measurement Book ( MB ) MB to be done by an authorized person by the Project . Although works has to be executed by Work Committee ,all responsibilities lies with Project in case of Technical guidance . Project has all right to inspect any work at any time .

Settlement of Disputes:

Settlement of Disputes In case of any dispute regarding works will be send to work committee. If WC is not able to settle the dipute ,it will be referred to GP . In case of not settlement of dispute by GP ,it will be submitted to WDC WDC is not able to settle the dispute it will be referred to WDO ,whose decision will be final and acceptable to all concerned. To settle the dispute not more than one month be taken at any level.

ys[kk ,oa forh; lwpuk,a Accounting and Financial Reporting:

ys[kk ,oa forh; lwpuk,a Accounting and Financial Reporting Xkzke iapk;r bl izdkj ls ys[kk dk fglkc fdrkc j[ksxh ftlesa lHkh izkfIr;ka ,oa Hkqxrku li"V rkSj ij n’kkZ;k x;k gksA fglkc fdrkc bl izdkj ls fy[kk tkuk pkfg, fd lHkh Hkqxrkuksa dk fooj.k lk{kksa lfgr gksuk pkfg,A fglkc fdrkc dS’kcqd esa fy[kk tk,xkA Ikfj;kstuk ls izkIr gksus okys /ku dks iapk;r ystj esa ^^e/; fgeky; tykxe fodkl dk;Zfuf/k** esa fy[kk tk,xkA ykHkkFkhZ va’k esa izkIr gksus okys /ku ds fy, ^^e/; fgeky; tykxe fodkl ,oa j[kj[kko dks"k** esa fy[kk tk,xkA

Slide 37:

Beneficiary Contribution Account about all beneficiaries contribution will be maintained Cash will be entered as cash receipt Labour will be converted with lowest labour rate of state Material will be estimated at par with cost of that material purchased by GP or market rates All beneficiaries contribution will be entered in Beneficiary Contribution Register (GFM-17) Separate page will be allotted to each work in Beneficiary Contribution Register A printed serial numbered receipt GFM-18 will be issue for all type of Beneficiary Contribution ,this will be signed by Para-Accountant and counter signed by Pradhan of GP Signature of contributor will be taken on counter foil of receipt book

Slide 39:

Beneficiary Contribution Receipt Date _ _/_ _/20_ _ No. ________ Gram Panchayat _________________ Block _______________ District ___________ Received with thanks from ______________________________________ (name and address of the contributory) Rs. __________ (Rupees_______________________________________________________) only towards Beneficiary Contribution for the following sub – Project/s in Cash/Labor/Material Name of Sub –Project/Activity Cash Contribution Labor Contribution Material Contribution Amount (Rs.) No. of Man days Amount (Rs.) Item Quantity Rate/unit Amount (Rs.) Total ___________________________ _______________________ Signature of the Para Accountant Signature of the Contributor GFM – 18

Slide 40:

Records to be Maintain by GP Cash Book/Bank Book GFM-13 Activity wise Expenditure Register GFM-14 Beneficiary Contribution Register GFM-17 Payment Voucher GFM-15

Slide 41:

Payment Voucher Date __/__/__ No. ________ Gram Panchayat ___________________ Block _______________ District ___________ We have considered the attached bill and recommend that the payment may be made. 1._______ 2.________ 3.________ Dated : __/__/__ Signature of members of Works Committee Pay Order: Pay by Cash/Cheque a sum of Rs. ____________ (Rupees ___________________) only. Dated : __/__/__ __________________________ _____________________________ Signature and seal of the Secretary Signature and seal of the Gram Pradhan Payment made to ______________________________________ for Rs. __________ Rupees_________________________________) only vide cheque no ____________ dated _________ drawn on __________________ (bank) /cash, on account of ___________________ against sub – project___________________ after verifying the technical sanction/ spot inspection . __________________________ _______________________________ Signature and seal of the Secretary Signature and seal of the Gram Pradhan I/We acknowledge that I/we have received the above payment __________________________ Dated: __/__/__ Signature of the recipient I have accounted the payments to the recipient Dated__________ Signature of Para Accountant Payment Voucher [Refer para 6.3.3 of the Manual] GFM – 15

Slide 42:

dS ’k cqd - Cash Book (GFM-13) vfr egRoiw.kZ nLrkost+ gS]bl ls gh lHkh lwpuk,a izkIr gksxh Ckka; rjQ esa izkIr /ku (Debit side) o nk;ha vksj lHkh [kpZ (Credit side) fy[ks tk,xs gj okmpj dks lEcaf/kr /kkjk]xfrfof/k ds vuqlkj jkstkuk fy[kk tk,xk izkIr /ku ,ao Hkqxrku dks uxn o cSad ds fy, vyx-vyx n’kZk;k tk,xk GFM-13A ds vuqlkj Ekkg ds vUr esa dqy izkIrh;ka o [kPZk fy[kk tk,xk uxn ’ks"k jkf’k ds ckjs esa Ekkg ds vUr esa Izk/kku Abstract ij izek.k Ik= nsxsaA ’ks"k udn jkf’k de ls de gksuh pkfg,

dS’k cqd Cash Book (GFM-13):

dS’k cqd Cash Book (GFM-13)

Slide 44:

dk;Z O;; jftLVj& Activity wise Expenditure Register ;g jftLVj GFM-14 ds vuqlkj cuk;k tk,xk gj dk;Z ds fy, vyx iUuk yxk;k tk;sxk dk;Z ds lekiu ij dqy [kpZ fudky fy;k tk,xk vuqnku (GIA) dh izkfIr Ikfj;kstuk ls iapk;r dks /kujkf’k dh izkfIr GIA ds :Ik esa gksxh GIA ds izkIr gksus ij iapk;r bls vius jftLVj Form 8 esa ntZ dj] Form 3 ij jlhn tkjh djsxh Ikfj;kstuk ds fy, ;g jlhn cqd vyx gksxh

Slide 46:

Hkqxrku& Payments Xzkke iapk;r } kjk fd;s tkus okys Hkqxrku :- Lkkeku , ao lkexzh dh [ kjhn dk Hkqxrku Dk;Z djus okyh laLFkkvksa dk Hkqxrku Ekt+nqjksa dh etnqjh dk Hkqxrku iSjk vdkmVSaV ] eksVhosVj ds ikfjJfed dk Hkqxrku dk;Zy ; , ao vU ; [ kpksZa dk Hkqxrku lHkh Hkqxrku fizafVM ] uEcj yxs Form-15 esa fd;s tk,xs / kkjk&A ds lHkh Hkqxrkuks dk dk;Z desVh ds vuqeksnu o iz / kku ds Hkqxrku djus ds vkns’kksa ds ckn gh fd;k tk,xk

Slide 47:

Xzkke iapk;r }kjk j[ks tkus okys vU; fjdkMZ Other Records Maintained by GP GIA jftLVj : iapk;r dk viuk jftLVj gS ftls Form 8 dgk tkrk gS ] bl esa vyx iUus ij ifj;kstuk ls izkIr jkf’k dks n’kZk;k tk;sxk Ledger: iapk;r dk viuk jftLVj gS ftls Form-15 dgk tkrk gS ] bl esa vyx iUus ij ifj;kstuk ls izkIr jkf’k dk fglkc fdrkc ] izkIrh;ka o [ kpZ n’kZk;k tk;sxk Stock jftLVj : bl jftLVj dks Form-1 dgk tkrk gS ] ifj;kstuk ds vUrZxr izkIr lHkh lkeku o lkexzh ntZ gksxh Immovable Property jftLVj : ifj;kstuk dky esa fufeZr ;k vftZr lHkh lEifr;ksa dks iapk;r ds Form-11 esa ntZ djuk vko’;d gksxk Proceeding jftLVj : gj dk;Zokgh dk iqjk fooj.k iapk;r ds Proceeding jftLVj Form-17 esa ntZ fd;k tkuk vko’;d gksxk Pay check jftLVj : iSjk vdkmVSaV ] eksVhosVj ds ikfjJfed dk Hkqxrku bl jftLVj Form-18 esa ntZ gksxk Muster Roll: iapk;r } kjk vius vki fd;s tkus okys dk;ksaZ dks Muster Roll esa etnwjksa dks yxk dj fd;k tk,xk fg0 iz0 Ikapk;rh jkt vf/kfu;e ds vUrZxr

vkUrfjd fu;a=.k& Internal Controls:

vkUrfjd fu;a=.k& Internal Controls uxn jkf’k dks de ls de j[kk tk,A [kkyh jlhn dkfi;ksa dks rkys esa j[ksA jlhn cqd tkjh djus ls igys Form-2 esa ntZ dj ysa o iz/kku i`"Bksa ckjs izek.k i= nsxsaA lHkh dkVh xbZ izfof"B;ksa dks yky L;kgh ls dkV dj nksckjk fy[kk tk,xk ftls iz/kku o lfpo lR;kfir djsxsaA lHkh Hkqxrku ckÅpj GFM-15 o 15-A dks Hkqxrku ds i’pkr~ paid and cancel fy[k fn;k tk,xkA Ekkg ds vUr esa iz/kku CB ckjs izek.k i= nsxsaA

Slide 49:

Canon of Financial Propriety Spend project money judiciously as if it is your own money Don’t waste the money Don’t misuse your position to benefit yourself or a particular person Don’t incurred /execute any expenditure /work where there is no provision or sanction of competent authorities Sanction all voucher with your best consciousness and as per rules and regulations

Slide 50:

Different Forms under FMS (GP) GFM-1 :Extract of GP meetings GFM-2 :Letter of recommendation by ward GFM-3 : Letter of recommendation of BC GFM-4 :Annual work plan/budget format GFM-5 : Letter of recommendation of BC for Annual work plan/budget GFM-6 :Letter for re-appropriation GFM-7 :Information opening of bank Account GFM-8 :Request for First disbursement to WDO GFM-9 :Request for subsequent installments GFM-10 :Status report of all works (stream-1) GFM-11 :Annual utilization certificate GFM-12 :Request for 2nd installment stream-II

Slide 51:

GFM-13 :Cash Book GFM-13A :Monthly abstract of cash book GFM-14 :Activity wise Expenditure register GFM-15 :Bills GFM-15A :Payment voucher (receipt) GFM-16 :Beneficiary contribution register GFM-17 : Beneficiary contribution receipt GFM-18 :Progress report by executing agency TOR-1 :Financial agreement , Project and GP TOR-2 : Project Execution Agreement ,GP and Executing Agency

Linkage of Books/Records under HP Panchayati Raj Act, 1994 with the Manual:

Linkage of Books/Records under HP Panchayati Raj Act, 1994 with the Manual

Slide 54:

/kU;okn