2. Director Finance, Ministry of Rural Developement, Krishi Bhawan, New Delhi.

Transcription

1 No. P-17012/5/2005-F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 Circular No. 36 Dated: Subject: Accounting Procedure for expenditure from Central Grant towards Land Acquisition in the State of J&K. Competent Authority as a special one time dispensation has approved the Acquisition of Land covering compensatory afforestation, forest land, trees, private land and structures for completion of PMGSY Programme as per the original approved Core Network. Pursuant to the above approval, Central funds received by the Jammu & Kashmir Rural Road Development Agency through State Treasury for acquisition of land shall be credited to the head Central Grant for State Plan Schemes received by SRRDA through State Treasury for PMGSY-I Roads and corresponding debit to the head Bank in the books of SRRDA. The payment made by PIUs to Land Acquisition Officer towards land acquisition shall initially be classified under the head Other Advances (Advance to Land Acquisition Officer towards acquisition of land). This head will be cleared by the Divisional Officer on receipt of accounts alongwith the Land Award Statements, vouchers, etc. from the Land Acquisition Officers, by debit to the final head Construction of New Roads. However, a new sub head Acquisition of Land shall be opened under the head Construction of New Roads so as to identify the expenditure on Acquisition of Land, BOQ, etc. Accordingly, necessary changes in the relevant modules of OMMAS shall be made by the CDAC. This issue with the approval of DG, NRRDA Copy for information to:- 1. Director Accounts, O/o Comptroller & Auditor General of India, 10, Bahadur Shah Zafar Marg, New Delhi Director Finance, Ministry of Rural Developement, Krishi Bhawan, New Delhi.

2 3. Joint Controller General of Account (TA Section), O/o Controller General of Account, Ministry of Finance, Department of Expenditure, 7 th Floor, Lok Nayak Bhawan, Khan Market, New Delhi. 4. Chief Controller of Accounts, Ministry of Rural Development, Government of India, Room No. 241, Krishi Bhawan, New Delhi Shri P. Manoj Kumar, Director (RC), MoRD, Krishi Bhawan, New Delhi. 6. Shri Y.S. Dwivedi, Director (RC), MoRD, Krishi Bhawan, New Delhi. 7. Smt. Manju Rajpal, Director (RC), MoRD, Krishi Bhawan, New Delhi. 8. Director (P-I), NRRDA, New Delhi 9. Director (P-II), NRRDA, New Delhi 10. Director (P-III), NRRDA, New Delhi 11. Director (Technical), NRRDA, New Delhi with reference to his mail dated for information and necessary action. 12. Secretaries / Principal Secretaries SRRDA all States. 13. Joint Director (F&A), NRRDA, New Delhi 14. PPS to Secretary, MoRD, Krishi Bhawan, New Delhi 15. PPS to DG, NRRDA, Krishi Bhawan, New Delhi 16. Technical Director, NIC, MoRD, requested to arrange to host all the corrigendum on the website of NRRDA and also to liaise with C-DAC, Pune for making necessary insertion in the Receipts & Payments Module of PMGSY. 17. Shri Prashant Nayak, Joint Director, Centre for Development of Advanced Computing, 5 th Floor, Westend Centre 3, 169/1, Sector II, D P Road, Aundh, Pune for making necessary provision in the R&P Module of OMMAS.

3 No. P-17012/5/2005-F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 Circular No. 35 Dated: Subject: Accounting Procedure for Repair/ Replacement/ Reconstruction of PMGSY Roads Damaged or Washed Away as a Result of Unprecedented Rainfall, Floods in the State of Uttarakhand State Government of Uttarakhand has submitted a proposal for funding of PMGSY roads which were earlier constructed or ongoing and damaged/ washed as result of natural disaster occurred in June,2013for repair/replacement/reconstruction. The competent authority has approved one time dispensation for repair/ replacement/ reconstruction of 310 numbers of Rural Roads detailed in the Annexure-I. Accordingly a sum of Rs Crore has been released to the State vide MoRD Sanction No. P-17025/37/2012- RC dated There may be two types of restoration works; (a) Reconstruction of PMGSY roads earlier constructed, but washed away/ damaged as a result of extraordinary calamities (flood) and (b) Ongoing road works which have been washed away/ damaged as a result of extraordinary calamities (flood). PMGSY Accounts Manual Programme Fund does not provide the accounting classification for the aforesaid expenditure. It has been decided that works falling under bracket (a) above, a new head Special Works-Reparation of completed PMGSY roads damaged by extraordinary calamities etc shall be opened in the Chart of Accounts of PMGSY Account Manual Programme Fund and Explanatory Notes on Chart of Accounts Programme Fund after the existing Account Head No Expenditure on Upgradation of PMGSY-II Roads in Special Area. As regards (b) the expenditure on repairs or reconstruction shall be charged to respective road package and revised estimates be got sanctioned from the competent authority for additional expenditure. Necessary data changes in relevant modules of OMMAS should be made by the State in consultation with NRRDA and CDAC. This issue with the approval of DG, NRRDA Copy for information to:-

4 1. Director Accounts, O/o Comptroller & Auditor General of India, 10, Bahadur Shah Zafar Marg, New Delhi Director Finance, Ministry of Rural Developement, Krishi Bhawan, New Delhi. 3. Joint Controller General of Account (TA Section), O/o Controller General of Account, Ministry of Finance, Department of Expenditure, 7 th Floor, Lok Nayak Bhawan, Khan Market, New Delhi. 4. Chief Controller of Accounts, Ministry of Rural Development, Government of India, Room No. 241, Krishi Bhawan, New Delhi Shri P. Manoj Kumar, Director (RC), MoRD, Krishi Bhawan, New Delhi. 6. Shri Y.S. Dwivedi, Director (RC), MoRD, Krishi Bhawan, New Delhi. 7. Smt. Manju Rajpal, Director (RC), MoRD, Krishi Bhawan, New Delhi. 8. Director (P-I), NRRDA, New Delhi 9. Director (P-II), NRRDA, New Delhi 10. Director (P-III), NRRDA, New Delhi 11. Director (Technical), NRRDA, New Delhi with reference to his mail dated for information and necessary action. 12. Secretaries / Principal Secretaries SRRDA all States. 13. Joint Director (F&A), NRRDA, New Delhi 14. PPS to Secretary, MoRD, Krishi Bhawan, New Delhi 15. PPS to DG, NRRDA, Krishi Bhawan, New Delhi 16. Technical Director, NIC, MoRD, requested to arrange to host all the corrigendum on the website of NRRDA and also to liaise with C-DAC, Pune for making necessary insertion in the Receipts & Payments Module of PMGSY. 17. Shri Prashant Nayak, Joint Director, Centre for Development of Advanced Computing, 5 th Floor, Westend Centre 3, 169/1, Sector II, D P Road, Aundh, Pune for making necessary provision in the R&P Module of OMMAS.

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18 No. P-17012/5/2005/F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 Dated : CIRCULAR NO. 26 Subject: Addition of words RRP-II in the Glossary of Abbreviations of PMGSY- Accounts Manual Programme Fund. Add the new abbreviation RRP Rural Roads Project after the existing abbreviation PWD Public Works Department (page xii). This issues with the approval of DG, NRRDA. Jt. Director (F&A) NRRDA

19 No. P-17012/5/2005/F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR NO. 23 Dated : Subject: Providing of new Sub-Head in Form PMGSY/GEN/F-65 of Accounts Manual Programme Fund. Substitute the existing words World Bank financed works in line No. 19 of the Form PMGSY/GEN/F-65, Sources and Uses of Funds of PMGSY ACCOUNTS MANUAL PROGRAMME FUND (page 148) with the following:- (i) World Bank financed works (a) RRP-I (b) RRP-II This issues with the approval of DG, NRRDA. Jt. Director (F&A) NRRDA

20 No. P-17012/5/2005/F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR NO. 22 Dated : Subject: Providing of new Sub-Head in Form PMGSY/SCH/F-53CC of Accounts Manual Programme Fund. Substitute the existing Form No. PMGSY/SCH/F-53CC, Schedule of Other Expenditure of PMGSY ACCOUNTS MANUAL PROGRAMME FUND (page 140) with the following:- SCHEDULE No. A3 PIUs FUNDED BY Sl.No. Expenditure on Sign Board MoRD WORLD BANK (RRP-I) WORLD BANK (RRP-II) ADB TOTAL Total Empowered Officer Financial Controller This issues with the approval of DG, NRRDA. Jt. Director (F&A) NRRDA

21 No. P-17012/5/2005/F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR NO. 21 Dated : Subject: Providing of new Sub-Head in Form PMGSY/SCH/F-53BB of Accounts Manual Programme Fund. Substitute the existing Form No. PMGSY/SCH/F-53BB, Schedule of Upgradation of Existing Roads of PMGSY ACCOUNTS MANUAL PROGRAMME FUND (page 139) with the following:- SCHEDULE No. A2 PIUs FUNDED BY Sl.No. A. Completed Roads PIUs MoRD WORLD WORLD ADB TOTAL (Alphabetical District BANK BANK Order) (RRP-I) (RRP-II) B. Roads in Progress Total Total Grand Total A+B Empowered Officer This issues with the approval of DG, NRRDA. Financial Controller Jt. Director (F&A) NRRDA

22 No. P-17012/5/2005/F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR NO. 20 Dated : Subject: Providing of new Sub-Head in Form PMGSY/SCH/F-53B of Accounts Manual Programme Fund. Substitute the existing words World Bank appearing in column 2 of Part II Roads funded by the World Bank in Form No. PMGSY/SCH/F-53B, Schedule of Upgradation of Existing Roads of PMGSY ACCOUNTS MANUAL PROGRAMME FUND (page 138) with the following:- S. No. Names of Roads Amount inner Inner column2 Outer column column 1 (sub-total of (sub-total of inner col. 1) inner col.2) Part II Roads funded by the World Bank (RRP-I) Completed Roads upto the end of the last month/year Road in progress Roads funded by the World Bank (RRP-II) Completed Roads upto the end of the last month/year Road in progress Divisional Accountant Controller Divisional Officer/Financial This issues with the approval of DG, NRRDA Jt. Director (F&A) NRRDA

23 No. P-17012/5/2005/F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR NO. 19 Dated : Subject: Providing of new Sub-Head in Form PMGSY/SCH/F-53AA of Accounts Manual Programme Fund. Substitute the existing Form No. PMGSY/SCH/F-53AA, Schedule of Construction of New Road of PMGSY ACCOUNTS MANUAL PROGRAMME FUND (page 136) with the following:- SCHEDULE No. A1 PIUs Sl.No. A. Completed Roads PIUs (Alphabetical District Order) MoRD WORLD BANK (RRP-I) FUNDED BY WORLD BANK (RRP-II) ADB TOTAL Total B. Roads in Progress Total Grand Total A+B Empowered Officer Financial Controller This issues with the approval of DG, NRRDA. Jt. Director (F&A) NRRDA

24 No. P-17012/5/2005/F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 Dated : CIRCULAR NO. 18 Subject: Providing of new Sub-Head in Form PMGSY/SCH/F-52A of Accounts Manual Programme Fund. Substitute Part II of the existing Form No. PMGSY/SCH/F-52A, Schedule of Construction of New Roads of PMGSY ACCOUNTS MANUAL PROGRAMME FUND (page 135) as follow :- S. No. Names of Roads Amount inner Inner column2 Outer column column 1 (sub-total of (sub-total of inner col. 1) inner col.2) Part II Roads funded by the World Bank (RRP-I) Completed Roads upto the end of the last month/year (Give Phase-wise Details) Total Completed during the Month/Year Road in progress (RRP-I) (Give Phase-wise Details) Total for World Bank RRP-I Roads funded by the World Bank (RRP-II) Completed Roads upto the end of the last month/year (Give Phase-wise Details) Road in progress (RRP-II) (Give Phase-wise Details) Total for World Bank RRP-II Divisional Accountant Controller This issues with the approval of DG, NRRDA. Divisional Officer/Financial Jt. Director (F&A) NRRDA

25 No. P-17012/5/2005/F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR NO. 17 Dated : Subject: Providing of new Sub-Head in Form PMGSY/F-2B of Accounts Manual Programme Fund. Substitute the existing words World Bank appearing under the header ASSETS in Form PMGSY/F-2B, Monthly Balance Sheet of PIU of PMGSY ACCOUNTS MANUAL PROGRAMME FUND (page 93) with the following:- ASSETS Expenditure on New Roads (Completed), financed by MoRD World Bank (RRP-I) World Bank (RRP-II) Asian Development Bank Others Expenditure on New Roads (in progress), financed by MoRD World Bank (RRP-I) World Bank (RRP-II) Asian Development Bank Others Expenditure on Upgradation of Existing Roads (Completed), Financed by MoRD World Bank (RRP-I) World Bank (RRP-II) Asian Development Bank Others Expenditure on Upgradation of Existing Roads (in progress), Financed by MoRD World Bank (RRP-I) World Bank (RRP-II) Asian Development Bank Others This issues with the approval of DG, NRRDA. Jt. Director (F&A) NRRDA

26 No. P-17012/5/2005/F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 Dated : CIRCULAR NO. 16 Subject: Providing of new Sub-Head in Form PMGSY/F-2 of Accounts Manual Programme Fund. Substitute the existing words World Bank appearing under the header ASSETS in Form PMGSY/F-2, State Balance Sheet of PMGSY ACCOUNTS MANUAL PROGRAMME FUND (page 91) with the following:- ASSETS Expenditure on New Roads (Completed), financed by MoRD World Bank (RRP-I) World Bank (RRP-II) Asian Development Bank Others Expenditure on New Roads (in progress), financed by MoRD World Bank (RRP-I) World Bank (RRP-II) Asian Development Bank Others Expenditure on Upgradation of Existing Roads (Completed), Financed by MoRD World Bank (RRP-I) World Bank (RRP-II) Asian Development Bank Others Expenditure on Upgradation of Existing Roads (in progress), Financed by MoRD World Bank (RRP-I) World Bank (RRP-II) Asian Development Bank Others This issues with the approval of DG, NRRDA. Jt. Director (F&A) NRRDA

27 No. P-17012/5/2005/F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR NO 14 Dated : Subject: Corrigendum to Para of PMGSY ACCOUNTS MANUAL PROGRAMME FUND and PMGSY ADMINISTRATIVE EXPENSES FUND ACCOUNTS MANUAL. Add the following words in line 8, Para of PMGSY ACCOUNTS MANUAL PROGRAMME FUND and PMGSY ADMINISTRATIVE EXPENSES FUND ACCOUNTS MANUAL after the words population size :- In the blocks bordering international boundary in the hill States (as identified by the Ministry of Home Affairs), however, all habitations within a path distance of 10 Km may be treated as a cluster for this purpose. (Gargi Kaul) Director F&A)

28 National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi 66 Dated: CIRCULAR NO. 13 Subject: Corrigendum to Forms of Account of PMGSY Account Manual Programme fund. Paragraph 15.6 of PMGSY Accounts Manual Programme Fund envisages that the Annual Balance Sheet of PIU s, the SRRDA and State will carry a note stating the value of the awarded contracts, the value of work done for which payments have been made and the balance of the capital commitment. The requisite note should be inserted at the bottom of following forms of accounts of PMGSY Accounts Manual Programme Fund. Sl. No. Page No. Form No PMGSY/F-2 State Balance Sheet PMGSY/F-2A Balance Sheet of SRRDA PMGSY/F-2B Monthly Balance Sheet of PIU This issues with the approval of Director General, NRRDA. (GARGI KAUL) Director (F&A) No. P-17012/5/2005/F&A

29 National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi 66 Date : CIRCULAR NO. 12 Subject: Corrigendum to Forms of Account of PMGSY Account Manual Programme fund. Insert the following new schedule in PMGSY Accounts Manual Programme Fund below existing format PMGSY/SCH/F-57 at page 143 PMGSY/SCH/F-57-A PMGSY PROGRAMME FUND SCHEDULES TO BE ANNEXED WITH BALANCE SHEET (STATE) NAME OF STATE : SIGNIFICANT ACCOUNTING POLICIES (a) (b) (c) (d) Significant accounting policies adopted in the presentation of accounts are as under :- Accounting Policy (i) PMGSY accounts follow the double entry system of accounting and the formats of accounts prescribed by CGA mutatis mutandis. (ii) No Income & Expenditure Account is prepared in respect of the Programme Fund because expenditure from the fund is entirely for creation of assets. (iii) Receipts & Payment Account and Balance Sheet are prepared in the case of Programme Fund. Expenditure (i) Bills of contractors for works done are charged to accounts only after check and payment which is simultaneous. (ii) Bills of suppliers for material supplied, but not paid are accounted for in the accounts. Income (i) Any income by way of interest, fines, etc belongs to the GOI and is not an income of the SRRDA. (ii) Fines imposed are immediately recovered either from Security Deposit or Bills of contractor. (iii) Interest credited to SRRDA s bank accounts by the bank is taken into accounts. The expenditure out of it is guided by the instructions/guidelines issued by the Ministry of Rural Development /NRRDA from time to time. Depreciation No depreciation on roads is provided as these need repairs. This issues with the approval of DG, NRRDA. Officer Incharge STATE RURAL ROAD DEVELOPMENT AGENCY No. P-17012/5/2005/F&A (GARGI KAUL) Director (F&A)

30 National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi 66 Dated: CIRCULAR NO. 11 Subject: Corrigendum to Forms of Account of PMGSY Account Manual Programme fund. Add the following words after the existing words Stores and Stock below ASSETS in form PMGSY/F-2 State Balance Sheet (page 91) and form No. PMGSY/F- 2B, Monthly Balance Sheet of PIU (page 93) :- 1. Material at Site Account (a) Construction of New Roads (b) Up-gradation of existing Roads 2. After line 19 of form PMGSY/F-1AA Master Sheet of Accounts of all the PIUs (page 88) add the following (i) Line No. Head of Account Assets Construction of New Roads Up-gradation of Existing Roads (ii) Renumber the existing Line No. 20 with No. 22. (i) Substitute the words and figure appearing in the last row Line 6 minus Line 20 with Line 6 minus Line 22. This issues with the approval of Director General, NRRDA. (GARGI KAUL) Director (F&A)

31 National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR No. 7 Dated : 15 th October, 2007 Subject: Corrigendum to CHART OF ACCOUNTS FOR PMGSY PROGRAMME FUND, Insert the following new Account Heads in the CHART OF ACCOUNTS FOR PMGSY PROGRAMME FUND below para of PMGSY ACCOUNTS MANUAL PROGRAMME FUND. Page No. 14 S.N. Head of Account Credit/Debit Balance 1.8 Programme Funds received by SRRDA through NRRDA 1.9 Programme Funds (NRRDA) transferred by SRRDA to PIU 1.10 Programme Fund (NRRDA) received by PIU from NRRDA Major Head Number Account Head Number Entry to be made by Credit SRRDA Debit SRRDA Credit PIU EXPLANATORY NOTES ON CHART OF ACCOUNTS Page No. ACCOUNT EXPLANATORY NOTES CODE NO This head takes to credit the RIDF funds by (NABARD) received by SRRDA from NRRDA. The amount shall be shown in the Programme Fund Account separately. The funds shall be kept in the existing bank account of Programme Fund Account of SRRDA. The SRRDA will credit the amount under this account code on the receipt side of its Cash Book in the Bank Column Programme Fund (NRRDA) transferred through Bank Authorization by SRRDA to PIU get debited to this head of account. The SRRDA shall account for the transaction in the Bank Authorization Transfer Entry Book PIU will credit the Programme Fund (NRRDA) it receives from SRRDA in the form Bank Authorisation to this account code on the receipt side of its Cash Book in the Bank Authorization column. The transaction shall be shown in the accounts of PIU separately. (GARGI KAUL) Director (F&A) No. P-17012/5/2005-F&A/ Dated

32 National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR No. 6 Dated : 8 th March, 2007 Subject: Corrigendum to EXPLANATORY NOTES OF CHART OF ACCOUNTS FOR PMGSY PROGRAMME FUND, ACCOUNT CODE NO of PMGSY Accounts Manual Programme Fund. The following amendments should be made in the existing CHART OF ACCOUNTS PMGSY PROGRAMME FUND. REFERENCE PMGSY EXISTING PARAGRAPH ACCOUNTS MANUAL PROGRAMME FUND Page Paragraph No. EXPLANATORY NOTES No. ON CHART OF ACCOUNTS PROGRAMME FUND ACCOUNT CODE NUMBER-1.07 This accounts for the funds State Government has to provide for any excess expenditure over the sanctioned estimates, court and arbitration awards etc ACCOUNT CODE NUMBER Earnest money deposits received from contractors /suppliers in the form of bank drafts or Deposits at Call Receipts shall not normally be taken to the accounts. Their AMENDED PARAGRAPH EXPLANATORY NOTES ON CHART OF ACCOUNTS PROGRAMME FUND ACCOUNT CODE NUMBER This accounts for the funds State Government has to provide for any excess expenditure over the sanctioned estimates, court and arbitration awards etc. This account head shall be divided into three sub-heads (i) Tender Premium, (ii) Bridges (State share for bridges exceeding 25 meters span) and (iii) Miscellaneous Receipts from the State Government. ACCOUNT CODE NUMBER Earnest money deposits received from contractors /suppliers in the form of bank drafts or Deposits at Call Receipts shall not normally be taken to the accounts. Their

33 record will be kept separately, and these will not be encashed. After the contract is awarded, these will be returned to the bidders. In other cases, these shall be credited to this account head ACCOUNT CODE NUMBER Security Deposits received/recovered from Contractors/Suppliers shall be credited to this head. Refund of Security Deposits shall be debited to this head. record will be kept separately, and these will not be encashed. After the contract is awarded, these will be returned to the bidders. In other cases, these shall be credited to this account head. This account head shall be divided into two sub-heads (i) Security Deposit from Contractor / Supplier from Government of India s assisted PMGSY works and (ii) Security Deposit from Contractor /Supplier from externally aided PMGSY works. ACCOUNT CODE NUMBER Security Deposits received/recovered from Contractors/Suppliers shall be credited to this head. Refund of Security Deposits shall be debited to this head. This account head shall be divided into two sub-heads (i) Security Deposit from Contractor / Supplier from Government of India s assisted PMGSY works and (ii) Security Deposit from Contractor /Supplier from externally aided PMGSY works. (GARGI KAUL) Director (F&A) No. P-17012/5/2005-F&A/ Dated

34 National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR No. 5 5 th December, 2006 Subject: Corrigendum to Paragraph 15.6 of PMGSY Accounts Manual Programme Fund. The following correction may be made in paragraph 15.6 of PMGSY Accounts Manual Programme Fund. Page Paragraph No. Correction No CAPITAL COMMITMENTS Insert the word not in line 2 nd after the existing words payments have (GARGI KAUL) Director (F&A) No. P-17012/5/2005-F&A/ Dated

35 No. P-17012/5/2005-F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR No. 2 March 27, 2006 Subject: Corrigendum to Forms of Accounts of PMGSY Accounts Manual Programme Fund and PMGSY Administrative Expenses Fund Accounts Manual. A review of the Forms of Accounts of PMGSY Programme Fund Accounts Manual and PMGSY Administrative Expenses Fund Accounts Manual has revealed the following:- 1. The State Balance Sheet should show the Amount of Assets and Liabilities of current year as well as previous year as is generally done in commercial accounting. But the existing Form No. PMGSY/F-2 and PMGSY/F-2-ADM do not provide column for the previous year amount. This is necessary to ascertain the increase / decrease of assets and liability during the current year. 2. The head Bank Authorisation appearing on the liability side of the State Balance Sheet of Administrative Expenses Fund (Form PMGSY-F-2-ADM) is not required as this would be set off at the time of preparation of Master Sheet of Consolidated Balance Sheet of SRRDA and PIU (Form PMGSY/F-1AAA-ADM refers). 3. Bank Authorisations is a transitory head. This should appear on the liability side of SRRDA s Balance Sheet and on the Assets side of PIUs Balance Sheet. But the same has been omitted in Form PMGSY-F-2A-ADM and PMGSY-F-2B- ADM. 4. The head Cash in Chest with SRRDA and Bank Balance appearing on the assets side of Balance Sheet Monthly/Annual of PIU (Form PMGSY/F-2B-ADM) are redundant. 5. There are some typing errors in form PMGSY/F-2-ADM, PMGSY/1A/F-9 (Programme Fund Manual and Administrative Expenses Fund Accounts Manual) and Form No. PMGSY/SCH/F-52C (Programme Fund Manual).

36 6. A Corrigendum No. 2, dated indicating the corrections mentioned above is enclosed for information and necessary action. This issues with the approval of Director General, NRRDA. (GARGI KAUL) Director (F&A) NRRDA, New Delhi

37 No. P-17012/5/2005-F&A National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi 66 CORRIGENDUM NO. 2 March 27, 2006 I PMGSY Account Manual Programme Fund :- The following amendment should be carried out : Sl. Form No. Page Column Amendment to be carried out No. No. Existing Amended 1. PMGSY/F Amount Current year amount 2. PMGSY/F Add a new column Previous year Amount 3. PMGSY/F-2B 93 Schedule L4 PMGSY/SCH/F- 52C L 4 PMGSY/SCH/F- 52D 4. PMGSY/1A/F Credit Balance (6-7) Credit Balance (5-6) II PMGSY Administrative Expenses Fund Accounts Manual :- The following amendment should be carried out :- Sl. Form No. No. 1. PMGSY-F-2- ADM 2. PMGSY-F-2- ADM 3. PMGSY-F-2- ADM Page Column Amendment to be carried out No. Existing Amended 66 Line No. & 5 Delete line 5 and Particulars Bank Authorisation words Bank Authorisation. 66 Line No. 6,7,8,9,10,11,12,13,14 Renumber the existing Line No. 6,7, (Liability side) 9,10,11,12,13&14 (Asset side) as 5,6 (Liability side) 7,8,9,10,11,12 & Header of the form Line 3 (Asset side). Paragraph Paragraph PMGSY-F-2-66 Designation OFFICER IN- OFFICER IN-

38 ADM of signing CHARG/PIU CHARG / SRRDA authority at the foot of the form 5. PMGSY-F Amount Current Year ADM 6. PMGSY-F-2- ADM 7. PMGSY/F-2A- ADM 8. PMGSY/F-2B- ADM 9. PMGSY/F-2B- ADM 10. PMGSY/F-2B- ADM 11. PMGSY/1A/F- 9 Amount" 66 - Add a new column Previous Year Amount 67 1 Add the head of account - Bank Authorisation below the existing head of account - Current Liability 68 1 Assets Cash in Chest with Delete SRRDA 68 1 Assets Bank Balance Delete 68 1 Assets - Add head of account - Bank Authorisation below the existing head of account - Durable Assets 74 7 Credit Balance (6-7) Credit Balance (5-6)

39 National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi - 66 CIRCULAR No. 1 December 27, 2005 Subject: Accounting of Expenditure on Plantation and Laboratory Equipment Regarding. The accounting for expenditure on Plantations and Laboratory Equipment is not being done by the SRRDAs in a proper manner. following should be done :- In order to streamline the system, the 1. In terms of the provisions contained in para 21.2 of PMGSY Programme Guidelines expenditure on Plantation is not permitted through the Programme Fund sanctioned by the MoRD. However, an account code for the expenditure has been provided in the PMGSY Accounts Manual Programme Fund. This is creating confusion and number of States have booked the expenditure on plantation under the head Expenditure on Plantation in the Programme Fund received from Government of India. In order to remove this anomalous position, it has been decided to delete all the references to Plantation codified in PMGSY Accounts Manual Programme Fund and PMGSY Administrative Expenses Fund Accounts Manual. A copy of the corrigendum deleting the word Plantation and head of account Expenditure on Plantation appearing in the aforesaid Manuals is enclosed for necessary action. 2. The SRRDA who have already booked expenditure on plantation under the head Expenditure on Plantation should withdraw the expenditure from this head of account and classify the amount under the head Recoverable Administrative Expenditure from State Government and its realization from State Government ensured. 3. An accounts code Expenditure on Laboratory Equipment was originally provided in the Accounts Manual of PMGSY Part-I Programme Fund (July, 2004) to account for the expenditure on Laboratory Equipment procured through the Technical Assistance of World Bank released through NRRDA. Later on it was

40 decided to book this expenditure to the Administrative Expenses Fund under the head Laboratory Equipment for World Bank assisted Programme in the selected Districts in selected States and under head Laboratory Equipment Fund in cases where funds are provided by NRRDA out of the World Bank (TA). The SRRDAs which had already booked the expenditure on Laboratory Equipment in Programme Fund Account should transfer the expenditure from head Laboratory Equipment (Programme Fund) to head if the funds are raised by MoRD or to head if the funds are released by NRRDA under Administrative Expenses Fund Account. (GARGI KAUL) Director (F&A) NRRDA, New Delhi No. P-17012/5/2005-F&A/ Dated

41 National Rural Roads Development Agency Ministry of Rural Development, Government of India 5 th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi 66 Corrigendum No. 1 SNo PMGSY Name of Manual 2 ACCOUNTS MANUAL PROGRAMME FUND Paragraph No. 3 Page No. 4 Line No. 5 Correction to be carried out Balance Sheet of the PIU Assets. Delete Account code Expenditure on Plantation Sch A sub 13 2 Delete the word para Plantations I (a) Delete Head of Account 11.3 Expenditure PIU Delete Account Code FORMS OF ACCOUNTS Note on No and Explanatory against Expenditure Note it separately sanctioned on plantation on both sides of the road shall be debited to this Account. Delete Account Code Number Expenditure Plantation-Debit A- on

42 FORMS OF ACCOUNTS FORMS OF ACCOUNTS 8 Plantation. Delete, appearing in Encl: to this Form (i) Delete Line 12 and Head of Account Expenditure on Plantations (ii) Renumber the Line 13 to 21 as 12 to 20. (iii) The digit 21 appearing in the last row of the Form may be read as Line 6 minus Line Delete the words Expenditure on Plantation under header Assets and Schedule A3 (PMGSY/SCH/F- 53C).

43 SNo. 1 Name of Manual 2 Paragraph No. 3 FORMS OF Page No. 4 Line No. 5 Correction to be carried out Delete the words ACCOUNTS Expenditure on Plantation under header Assets and Schedule A3 (PMGSY/SCH/F- 53C). FORMS OF to Delete the words A. ACCOUNTS (PMGSY/SCH/F- 12 Expenditure on 53C) Plantation. Till the end of the last Balance Sheet. Sl. No. Road Total on Plantation Replace B. (PMGSY/SCH/F- Expenditure on Sign 53C) Boards with A. Expenditure on Sign Boards. FORMS OF Delete the words A. ACCOUNTS Expenditure on Plantation. PIUs (Alphabetical District Order. Replace B. Expenditure on Sign Boards with A. Expenditure on Sign Boards. PIUs

44 FORMS OF ACCOUNTS (Alphabetical District Order) (i) Delete Line No. 21 and Item 3 Expenditure on Plantation. (ii) Renumber Line No. 22 to 29 as Line No. 21 to Change the digit (Lines 15 to 24) with (Lines 15 to 23) Change the digit (Lines 27 and 28) with (Lines 26 and 27) Change the digit (Lines 15 and 24) with (Lines 15 and 23) Change the digit (Lines 27 and 28) with (Lines 26 and 27) Change the digit (Lines 15 to 24)

45 with (Lines 15 to 23) Change the digit (Lines 27 and 28) with (Lines 26 and 27) SNo PMGSY Name of Manual 2 ADMINISTRATIVE EXPENSES FUND ACCOUNTS MANUAL Paragraph No. 3 Page No. 4 Line No. 5 Correction to be carried out (a) I 10 4 Delete the word plantations,