Accounts Manual Programme Fundpmgsy.nic.in/downloads/AMPF5.pdf · Subject: Providing of new Sub-Head in Form PMGSY/SCH/F-53B of Accounts Manual Programme Fund. Substitute the existing

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 : 29.09.2011

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



Dated : 29.09.2011

CIRCULAR NO. 23

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



Dated : 29.09.2011

CIRCULAR NO. 22

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

1 2 3 4 5 6 7 Total Empowered Officer Financial Controller This issues with the approval of DG, NRRDA.

Jt. Director (F&A)

NRRDA



Dated : 29.09.2011

CIRCULAR NO. 21

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

(Alphabetical District Order)

MoRD WORLD BANK (RRP-I)

WORLD BANK (RRP-II)

ADB TOTAL

1 2 3 4 5 6 7

Total

B. Roads in Progress

Total

Grand Total A+B

Financial Controller Empowered Officer This issues with the approval of DG, NRRDA.

Jt. Director (F&A)

NRRDA



Dated : 29.09.2011

CIRCULAR NO. 20

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 column 1

Inner column2 (sub-total of inner col. 1)

Outer column (sub-total of inner col.2)

1 2 3 4 5 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 Divisional Officer/Financial Controller This issues with the approval of DG, NRRDA

Jt. Director (F&A)

NRRDA



Dated : 29.09.2011

CIRCULAR NO. 19

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 FUNDED BY Sl.No. A. Completed Roads

PIUs (Alphabetical District Order)

MoRD WORLD BANK (RRP-I)

WORLD BANK (RRP-II)

ADB TOTAL

1 2 3 4 5 6 7 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



Dated : 29.09.2011

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 column 1

Inner column2 (sub-total of inner col. 1)

Outer column (sub-total of inner col.2)

1 2 3 4 5 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 Divisional Officer/Financial Controller This issues with the approval of DG, NRRDA.

Jt. Director (F&A)

NRRDA



Dated : 29.09.2011

CIRCULAR NO. 17

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



Dated : 29.09.2011

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

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 : 07.03.08

CIRCULAR NO 14

Subject: Corrigendum to Para 1.1.2 of PMGSY ACCOUNTS MANUAL

PROGRAMME FUND and PMGSY ADMINISTRATIVE EXPENSES

FUND ACCOUNTS MANUAL.

Add the following words in line 8, Para 1.1.2 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)



5th Floor, NBCC Tower, Bhikaji Cama Place, New Delhi – 66

Dated: 30.10.2007

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.

1. 91 PMGSY/F-2 State Balance Sheet.

2. 92 PMGSY/F-2A Balance Sheet of SRRDA.

3. 93 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




Date : 30.10.2007

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

Significant accounting policies adopted in the presentation of accounts are as under :-

(a) 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.

(b) 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.

(c) 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.

(d) Depreciation

No depreciation on roads is provided as these need repairs.

Officer Incharge

STATE RURAL ROAD DEVELOPMENT AGENCY

This issues with the approval of DG, NRRDA.

(GARGI KAUL)

Director (F&A)

No. P-17012/5/2005/F&A




Dated: 30.10.2007

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

20 12.01 Construction of New Roads

21 12.02 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.


(GARGI KAUL)

Director (F&A)




Dated : 15th October, 2007

CIRCULAR No. 7

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 4.1.3 of PMGSY ACCOUNTS MANUAL

PROGRAMME FUND.

Page

No.

S.N. Head of Account Credit/Debit

Balance

Major

Head

Number

Account

Head

Number

Entry to

be made

by

1.8 Programme Funds received by

SRRDA through NRRDA

Credit 1 1.08 SRRDA

1.9 Programme Funds (NRRDA)

transferred by SRRDA to PIU

Debit 1 1.09 SRRDA

14

1.10 Programme Fund (NRRDA)

received by PIU from NRRDA

Credit 1 1.10 PIU

EXPLANATORY NOTES ON CHART OF ACCOUNTS

Page No. ACCOUNT

CODE NO.

EXPLANATORY NOTES

1.08 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”.

1.09 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”.

16

1.10 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




Dated : 8th March, 2007

CIRCULAR No. 6

Subject: Corrigendum to EXPLANATORY NOTES OF CHART OF ACCOUNTS

FOR PMGSY PROGRAMME FUND, ACCOUNT CODE NO. 1.07 of

PMGSY Accounts Manual Programme Fund.

The following amendments should be made in the existing CHART OF

ACCOUNTS PMGSY PROGRAMME FUND.

REFERENCE PMGSY

ACCOUNTS MANUAL

PROGRAMME FUND

EXISTING PARAGRAPH AMENDED PARAGRAPH

Page

No.

Paragraph No. EXPLANATORY NOTES

ON CHART OF

ACCOUNTS

PROGRAMME FUND

EXPLANATORY NOTES

ON CHART OF

ACCOUNTS

PROGRAMME FUND

17 4.1.3 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- 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. ‘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’.


NUMBER - 3.01

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

ACCOUNT CODE

NUMBER- 3.01

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

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.

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)


Contractor /Supplier from

externally aided PMGSY

works.


NUMBER - 3.02

Security Deposits

received/recovered from

Contractors/Suppliers shall be

credited to this head. Refund

of Security Deposits shall be

debited to this head.

ACCOUNT CODE

NUMBER- 3.02

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)


Contractor / Supplier from

Government of India’s assisted

PMGSY works and (ii)


Contractor /Supplier from

externally aided PMGSY

works.

(GARGI KAUL)

Director (F&A)

No. P-17012/5/2005-F&A/ Dated




5th December, 2006

CIRCULAR No. 5

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

No.

Paragraph No. Correction

75 15.6 CAPITAL COMMITMENTS Insert the word “not” in line 2nd after the

existing words “payments have”

(GARGI KAUL)

Director (F&A)

No. P-17012/5/2005-F&A/ Dated

No. P-17012/5/2005-F&A National Rural Roads Development Agency


March 27, 2006

CIRCULAR No. 2

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).

6. A Corrigendum No. 2, dated 27.03.2006 indicating the corrections mentioned

above is enclosed for information and necessary action.


(GARGI KAUL) Director (F&A)

NRRDA, New Delhi

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

March 27, 2006

CORRIGENDUM NO. 2

I PMGSY Account Manual Programme Fund :- The following amendment should be carried out :

Amendment to be carried out Sl. No.

Form No. Page No.

Column Existing Amended

1. PMGSY/F-2 91 3 “Amount” Current year amount 2. PMGSY/F-2 91 3 - 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-9

99 7 Credit Balance (6-7)

Credit Balance (5-6)

II PMGSY Administrative Expenses Fund Accounts Manual :- The following amendment should be carried out :-

Amendment to be carried out Sl. No.

Form No. Page No.

Column Existing Amended

1. PMGSY-F-2-ADM

66 Line No. & Particulars

“5” “Bank Authorisation”

Delete line 5 and words “Bank Authorisation”.

2. PMGSY-F-2-ADM

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 & 13 (Asset side).

3. PMGSY-F-2-ADM

66 Header of the form Line 3

Paragraph 13.4.3 Paragraph 13.5.2

4. PMGSY-F-2- 66 Designation OFFICER – IN- OFFICER – IN-

ADM of signing authority at the foot of the form

CHARG/PIU CHARG / SRRDA

5. PMGSY-F-2-ADM

66 3 “Amount” “Current Year Amount"

6. PMGSY-F-2-ADM

66 - Add a new column “Previous Year Amount”

7. PMGSY/F-2A-ADM

67 1 Add the head of account - “Bank Authorisation” below the existing head of account - “Current Liability”

8. PMGSY/F-2B-ADM

68 1 Assets “Cash in Chest with SRRDA”

Delete

9. PMGSY/F-2B-ADM

68 1 Assets “Bank Balance” Delete

10. PMGSY/F-2B-ADM

68 1 Assets - Add head of account - “Bank Authorisation below the existing head of account - “Durable Assets”

11. PMGSY/1A/F-9

74 7 Credit Balance (6-7) Credit Balance (5-6)




December 27, 2005

CIRCULAR No. 1

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. In order to streamline the system, the

following should be done :-

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 11.03-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 11.03. “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

11.03 Expenditure on Plantation should withdraw the expenditure from this head

of account and classify the amount under the head 22.01 Recoverable

Administrative Expenditure from State Government and its realization from State

Government ensured.

3. An accounts code 11.06 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

decided to book this expenditure to the Administrative Expenses Fund under the

head 56.02 Laboratory Equipment for World Bank assisted Programme in the

selected Districts in selected States and under head 58.01 – 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 11.06 Laboratory Equipment (Programme Fund) to head 56.02 if the funds

are raised by MoRD or to head 58.01 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




Corrigendum No. 1

SNo.

1

Name of Manual

2

Paragraph

No.

3

Page No.

4

Line

No.

5

Correction to be

carried out

6

2.1.2 6 11 Balance Sheet of the

PIU – Assets. Delete

Account code “11.03

Expenditure on

Plantation Sch A3”

4.1.1 sub

para

I (a)

13 2 Delete the word

“Plantations”

4.1.3 15 5 Delete Head of

Account “11.3

Expenditure on

Plantation-Debit-

11.03-PIU”.

4.1.3 17 42.43 Delete Account Code

No. “11.03” and

Explanatory Note

against it

“Expenditure

separately sanctioned

on plantation on both

sides of the road shall

be debited to this

Account”.

1. PMGSY

ACCOUNTS

MANUAL

PROGRAMME

FUND

FORMS OF

ACCOUNTS

87 16

Note

Delete Account Code

Number “11.03-A-

Expenditure on

8 Plantation”.

Delete, 11.03

appearing in Encl: to

this Form.

FORMS OF

ACCOUNTS

88 12 (i) Delete Line

“12” and

Head of

Account

“11.03-

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

20”.

FORMS OF

ACCOUNTS

91 39 Delete the words

“Expenditure on

Plantation” under

header Assets and

Schedule “A3

(PMGSY/SCH/F-

53C)”.

SNo.

1

Name of Manual

2

Paragraph

No.

3

Page No.

4

Line

No.

5

Correction to be

carried out

6

FORMS OF

ACCOUNTS

93 35 Delete the words

“Expenditure on

Plantation” under

header Assets and

Schedule “A3

(PMGSY/SCH/F-

53C)”.

FORMS OF

ACCOUNTS

139

(PMGSY/SCH/F-

53C)

9 to

12

Delete the words “A.

Expenditure on

Plantation. Till the

end of the last

Balance Sheet.

Sl. No. Road

Total on Plantation”.

139

(PMGSY/SCH/F-

53C)

13 “Replace B.

Expenditure on Sign

Boards” with “A.

Expenditure on Sign

Boards”.

FORMS OF

ACCOUNTS

140 13-16 Delete the words “A.

Expenditure on

Plantation. PIUs

(Alphabetical

District Order”.

Replace “B.

Expenditure on Sign

Boards with “A.

Expenditure on Sign

Boards”. PIUs

(Alphabetical

District Order).

148 30 (i) Delete Line

No. “21” and

Item “3”

Expenditure

on

Plantation”.

(ii) Renumber

Line No. “22

to 29” as Line

No. “21 to

28”.

149 9 Change the digit

“(Lines 15 to 24)”

with “(Lines 15 to

23)”


“(Lines 27 and 28)”

with “(Lines 26 and

27)”




23)”




27)”

FORMS OF

ACCOUNTS


“(Lines 15 to 24)”

with “(Lines 15 to

23)”




27)”

SNo.

1

Name of Manual

2

Paragraph

No.

3

Page No.

4

Line

No.

5

Correction to be

carried out

6

2. PMGSY

ADMINISTRATIVE

EXPENSES FUND

ACCOUNTS

MANUAL

4.1.1(a) I 10 4 Delete the word

“plantations,”

Documents

Accounts Manual Programme Fundpmgsy.nic.in/downloads/AMPF5.pdf · Subject: Providing of new Sub-Head in Form PMGSY/SCH/F-53B of Accounts Manual Programme Fund. Substitute the existing