
 Union of India - Act
----------------------
 The Petroleum and Natural Gas Regulatory Board (Annual Statement of Accounts and Records) Rules, 2017
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 UNION OF INDIA
   
 India
 
 The Petroleum and Natural Gas Regulatory Board (Annual Statement of Accounts and Records) Rules, 2017
=======================================================================================================
 Rule THE-PETROLEUM-AND-NATURAL-GAS-REGULATORY-BOARD-ANNUAL-STATEMENT-OF-ACCOUNTS-AND-RECORDS-RULES-2017 of 2017
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* Published on 20 February 2017
* Commenced on 20 February 2017
 The Petroleum and Natural Gas Regulatory Board (Annual Statement of Accounts and Records) Rules, 2017
 
 Published vide Notification No. G.S.R. 173(E) , dated 20th February, 2017
 
 Ministry of Petroleum and Natural Gas
 
 G.S.R. 173(E) . - In exercise of the powers conferred by clause (g) of sub-section (2) of Section 60 of the Petroleum and Natural Gas Regulatory Board Act, 2006 (19 of 2006), the Central Government, in consultation with the Comptroller and Auditor General of India, hereby makes the following rules to regulate the manner in which the accounts of the Petroleum and Natural Gas Regulatory Board shall be maintained, namely:-
 
### 1. Short title and commencement.
(1) These Rules may be called the Petroleum and Natural Gas Regulatory Board (Annual Statement of Accounts and Records) Rules, 2017.
 
(2) They shall come into force on the date of their publication in the Official Gazette.
 
### 2. Definitions.
(1) In these rules, unless the context otherwise requires, -
 
(a) "Act" means the Petroleum and Natural Gas Regulatory Board Act, 2006 (19 of 2006);
 
(b) "Audit Officer" means the Comptroller and Auditor General of India or any person appointed by him in connection with the audit of accounts of the Board".
 
(c) "Board", means the Petroleum and Natural Gas Regulatory Board established under sub-section (1) of section 3 of the Act;
 
(d) "Chairperson", means the Chairperson of the Board appointed under section 4 of the Act;
 
(e) "form", means the form to these rules;
 
(f) "Member", means a Member of the Board appointed under section 4 of the Act;
 
(g) "Secretary", means the Secretary of the Board appointed under section 10 of the Act;
 
(h) "Schedule", means a schedule appended to these rules;
 
(2) All other words and expressions used in these rules but not defined and defined in the Act shall have the same meanings respectively assigned to them in the Act.
 
### 3. Annual Statement of Accounts and other relevant records.
(1) At the end of a period of twelve months ending on 31st March of every year, the Board shall prepare the following financial statements along with necessary Schedules, Notes on Accounts and significant accounting policies in accordance with the notes and instructions for compilation of financial statements prescribed by the Government of India, Ministry of Finance, Controller General of Accounts:
 
(i) Receipts and Payment Account in Form-A.
 
(ii) Income and Expenditure Account in Form-B; and
 
(iii) Balance Sheet in Form - C
 
(2) The Secretary of the Board shall supervise the maintenance of the accounts of the Board, the compilation of financial statement and return, and shall ensure that all accounts, books, connected vouchers and other documents and papers of the Board required by the Audit Officer for the purpose of auditing the accounts of the Board are placed at the disposal of that officer.
 
(3) The Annual Statement of Accounts will be placed before the Board for approval before submission to Comptroller Auditor General of India for certification.
 
(4) The Annual Statement of Accounts duly approved by the Board and after certification by the Comptroller and Auditor General of India or his authorised representative, shall be submitted by the Secretary of the Board to the Central Government on or before 30th April of the following year to which the account relate.
 
(5) The Annual Statement of Accounts shall be submitted to the Audit Officer on or before the 30th June following the year to which the accounts relate and the Audit Officer shall audit the accounts of the Board and report thereon.
 
(6) The Board shall, on receipt of the audit report, rectify any defect or irregularity pointed out therein and report to the Central Government and the Audit Officer about the action taken by it thereon.
 
### 4. Permanent records.
 - The Board shall retain the Balance Sheet, Income and Expenditure Account and Receipts and Payments Account prepared under rule 3 as permanent records.
 
### 5. Authorized Signatory.
 - The Balance Sheet, Income and Expenditure Account, Receipts and Payments Account, Notes on accounts and significant accounting policies mentioned in rule 3 above shall be signed by the Secretary or Member-in-charge of finance and accounts and the Chairperson.
 
 Form - A
 
 Receipts and Payments Account
 
 For the year ended \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
 
|  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 
 A/c Code
  | 
 Receipts
  | 
 Current year As on
  | 
 Previous year As on
  | 
 A/c Code
  | 
 Payments
  | 
 Current year As on
  | 
 Previous year As on
  |
| 
 1.
  | 
 To Balance Brought down:
  | 
 | 
 | 
 13
  | 
 By Chairperson and Members:
  | 
 | 
 |
| 
 1.1
  | 
 To Bank
  | 
 | 
 | 
 13.1
  | 
 By Pay and Allowances
  | 
 | 
 |
| 
 1.2
  | 
 To Cash in hand
  | 
 | 
 | 
 13.2
  | 
 By Other benefits
  | 
 | 
 |
| 
 2
  | 
 To Fee, Charges and Fine
  | 
 | 
 | 
 13.3
  | 
 By Traveling expenses:
  | 
 | 
 |
| 
 2.1
  | 
 To Fees
  | 
 | 
 | 
 13.3.1
  | 
 By Overseas
  | 
 | 
 |
| 
 2.2
  | 
 To Charges
  | 
 | 
 | 
 13.3.2
  | 
 By Domestic
  | 
 | 
 |
| 
 2.3
  | 
 To Fines
  | 
 | 
 | 
 14
  | 
 By Officers:
  | 
 | 
 |
| 
 2.4
  | 
 To Others (specify) | 
 | 
 | 
 14.1
  | 
 By Pay and Allowances
  | 
 | 
 |
| 
 3
  | 
 To Grants:
  | 
 | 
 | 
 14.2
  | 
 By Retirement benefits
  | 
 | 
 |
| 
 3.1
  | 
 To Accounts with Government
  | 
 | 
 | 
 14.3
  | 
 By Other benefits
  | 
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| 
 3.2
  | 
 To Others (specify) | 
 | 
 | 
 14.4
  | 
 By Traveling expenses:
  | 
 | 
 |
| 
 4
  | 
 To Gifts
  | 
 | 
 | 
 14.4.1
  | 
 By Overseas
  | 
 | 
 |
| 
 5
  | 
 To Seminars and conferences
  | 
 | 
 | 
 14.4.2
  | 
 By Domestic
  | 
 | 
 |
| 
 6
  | 
 To Sale of Publications
  | 
 | 
 | 
 15
  | 
 By Staff:
  | 
 | 
 |
| 
 7
  | 
 To Income on investments and Deposits
  | 
 | 
 | 
 15.1
  | 
 By Pay and Allowances
  | 
 | 
 |
| 
 7.1
  | 
 To Income on investments
  | 
 | 
 | 
 15.2
  | 
 By Retirement benefits
  | 
 | 
 |
| 
 7.2
  | 
 To Income on Deposits
  | 
 | 
 | 
 15.3
  | 
 By Other benefits
  | 
 | 
 |
| 
 8
  | 
 To Loans:
  | 
 | 
 | 
 15.4
  | 
 By Traveling expenses:
  | 
 | 
 |
| 
 8.1
  | 
 To Government
  | 
 | 
 | 
 15.4.1
  | 
 By Overseas
  | 
 | 
 |
| 
 8.2
  | 
 To Others (specify) | 
 | 
 | 
 15.4.2
  | 
 By Domestic
  | 
 | 
 |
| 
 9
  | 
 To Sale of Assets
  | 
 | 
 | 
 16
  | 
 By Hire of Conveyance
  | 
 | 
 |
| 
 10
  | 
 To Sale of Investments
  | 
 | 
 | 
 17
  | 
 By Wages
  | 
 | 
 |
| 
 11
  | 
 To Recoveries from pay bills
  | 
 | 
 | 
 18
  | 
 By Overtime
  | 
 | 
 |
| 
 11.1
  | 
 To Loans and Advances Principal Amount
  | 
 | 
 | 
 19
  | 
 By Honorarium
  | 
 | 
 |
| 
 11.2
  | 
 To Interest on Loans and Advances
  | 
 | 
 | 
 20
  | 
 By Other office expenses
  | 
 | 
 |
| 
 11.3
  | 
 To Miscellaneous
  | 
 | 
 | 
 21
  | 
 By Expenditure on Research
  | 
 | 
 |
| 
 51
  | 
 To Others (specify) | 
 | 
 | 
 22
  | 
 By Consultation expenses
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 23
  | 
 By Seminars and conferences
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 24
  | 
 By Publications of PNGRB
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 25
  | 
 By Rent and Taxes
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 26
  | 
 By Interest on Loans
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 27
  | 
 By Promotional Expenses
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 28
  | 
 By Membership fee
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 29
  | 
 By Subscription
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 30
  | 
 By Purchase of Fixed Assets (specify) | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 31
  | 
 By Investments and Deposits
  | 
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 |
| 
 | 
 | 
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 | 
 31.1
  | 
 By Investments
  | 
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 |
| 
 | 
 | 
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 | 
 31.2
  | 
 By Deposits
  | 
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 |
| 
 | 
 | 
 | 
 | 
 32
  | 
 By Security Deposits
  | 
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 |
| 
 | 
 | 
 | 
 | 
 33
  | 
 By Loans and Advances to :
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 33.1
  | 
 By Employees
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 33.1.1
  | 
 By Bearing Interest
  | 
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 |
| 
 | 
 | 
 | 
 | 
 33.1.2
  | 
 By Not bearing Interest
  | 
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 |
| 
 | 
 | 
 | 
 | 
 33.2
  | 
 By Suppliers/ contractors
  | 
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 |
| 
 | 
 | 
 | 
 | 
 33.3
  | 
 By Others (specify) | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 34
  | 
 By Repayment of loan
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 35
  | 
 By Others
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 | 
 By Leave Salary and Pension
  | 
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 |
| 
 | 
 | 
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 | 
 35.1
  | 
 Contribution
  | 
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| 
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 | 
 35.2
  | 
 By Audit Fee
  | 
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 |
| 
 | 
 | 
 | 
 | 
 35.3
  | 
 By Misc:
  | 
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 |
| 
 | 
 | 
 | 
 | 
 36
  | 
 By Balance carried down:
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 36.1
  | 
 By Bank
  | 
 | 
 |
| 
 | 
 | 
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 | 
 36.2
  | 
 By Cash in hand
  | 
 | 
 |
| 
 | 
 Total
  | 
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 | 
 Total
  | 
 | 
 |
|  |  |  |  |
| --- | --- | --- | --- |
| 
 Advisor
  | 
 Secretary
  | 
 Member(s) | 
 Chairperson
  |
 Form - B
 
 Income and Expenditure Account
 
 for the period 1st April to 31st March
 
 (In Rupees)
 
|  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 
 A/c Code
  | 
 Expenditure
  | 
 Schedule
  | 
 Current year As on
  | 
 Previous year As on
  | 
 A/c code
  | 
 Income
  | 
 Schedule
  | 
 Current year As on
  | 
 Previous year As on
  |
| 
 13
  | 
 To Chairperson and Members
  | 
 | 
 | 
 | 
 2
  | 
 By Fee, Charges and Fine
  | 
 A
  | 
 | 
 |
| 
 13.1
  | 
 To Pay and Allowances
  | 
 | 
 | 
 | 
 2.1
  | 
 By Fee
  | 
 | 
 | 
 |
| 
 13.2
  | 
 To Other benefits
  | 
 C
  | 
 | 
 | 
 2.2
  | 
 By Charges
  | 
 | 
 | 
 |
| 
 13.3
  | 
 To Travelling expenses:
  | 
 | 
 | 
 | 
 2.3
  | 
 By Fines
  | 
 | 
 | 
 |
| 
 13.3.1
  | 
 To Overseas
  | 
 | 
 | 
 | 
 2.4
  | 
 By Others (specify) | 
 | 
 | 
 |
| 
 13.3.2
  | 
 To Domestic
  | 
 | 
 | 
 | 
 3
  | 
 By Grants
  | 
 B
  | 
 | 
 |
| 
 14
  | 
 To Officers:
  | 
 | 
 | 
 | 
 3.1
  | 
 By Account with Government
  | 
 | 
 | 
 |
| 
 14.1
  | 
 To Pay and Allowances
  | 
 | 
 | 
 | 
 3.2
  | 
 By Others (specify) | 
 | 
 | 
 |
| 
 14.2
  | 
 To Retirement benefits
  | 
 D
  | 
 | 
 | 
 4
  | 
 By Gifts
  | 
 | 
 | 
 |
| 
 14.3
  | 
 To Other benefits
  | 
 C
  | 
 | 
 | 
 5
  | 
 By Seminars and conferences
  | 
 | 
 | 
 |
| 
 14.4
  | 
 To Travelling expenses:
  | 
 | 
 | 
 | 
 6
  | 
 By Sale of Publications
  | 
 | 
 | 
 |
| 
 14.4.1
  | 
 To Overseas
  | 
 | 
 | 
 | 
 7
  | 
 By Income on investments and Deposits
  | 
 | 
 | 
 |
| 
 14.4.2
  | 
 To Domestic
  | 
 | 
 | 
 | 
 7.1
  | 
 By Income on investments
  | 
 | 
 | 
 |
| 
 15
  | 
 To Staff:
  | 
 | 
 | 
 | 
 7.2
  | 
 By Income on Deposits
  | 
 | 
 | 
 |
| 
 15.1
  | 
 To Pay and Allowances
  | 
 | 
 | 
 | 
 11.2
  | 
 By Interest on Loan and Advances
  | 
 | 
 | 
 |
| 
 15.2
  | 
 To Retirement benefits
  | 
 D
  | 
 | 
 | 
 12
  | 
 By Miscellaneous Income
  | 
 | 
 | 
 |
| 
 15.3
  | 
 To Other benefits
  | 
 C
  | 
 | 
 | 
 12.1
  | 
 By Gain on Sales of assets
  | 
 | 
 | 
 |
| 
 15.4
  | 
 To Travelling expenses:
  | 
 | 
 | 
 | 
 | 
 By Excess of expenditure over income
  | 
 | 
 | 
 |
| 
 15.4.1
  | 
 To Overseas
  | 
 | 
 | 
 | 
 | 
 (Transferred to Capital Fund Account)
  | 
 | 
 | 
 |
| 
 15.4.2
  | 
 To Domestic
  | 
 | 
 | 
 | 
 | 
 Total
  | 
 | 
 | 
 |
| 
 16
  | 
 To Hire of Conveyance
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 17
  | 
 To Wages
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 18
  | 
 To Overtime
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 19
  | 
 To Honorarium
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 20
  | 
 To Other office expenses
  | 
 E
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 21
  | 
 To Expenditure on Research
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 22
  | 
 To Consultation expenses
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 23
  | 
 To Seminars and conferences
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 24
  | 
 To Publications of PNGRB
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 25
  | 
 To Rent and Taxes
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 26
  | 
 To Interest on loans
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 27
  | 
 To Promotional Expenses
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 28
  | 
 To Membership fee
  | 
 F
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 29
  | 
 To Subscription
  | 
 G
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 35
  | 
 To Others
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 To Leave Salary and Pension
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 35.1
  | 
 Contribution
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 35.2
  | 
 To Audit Fee
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 35.3
  | 
 To Misc.
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 37
  | 
 Depreciation
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 48
  | 
 To Loss on sale of assets
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 49
  | 
 To Bad Debts written off
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 50
  | 
 To Provision for bad & doubtful debts
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 To Excess of income over Expenditure
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 (Transferred to Capital Fund Account)
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
|  |  |  |  |
| --- | --- | --- | --- |
| 
 Advisor
  | 
 Secretary
  | 
 Member(s) | 
 Chairperson
  |
 Form - C
 
 Balance Sheet as on 31st March \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
 
 (In Rupees)
 
|  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 
 A/c Code
  | 
 Liabilities
  | 
 Schedule
  | 
 Current year As on
  | 
 Previous year As on
  | 
 A/c code
  | 
 Assets
  | 
 Schedule
  | 
 Current year As on
  | 
 Previous year As on
  |
| 
 40
  | 
 Funds
  | 
 I
  | 
 | 
 | 
 43
  | 
 Fixed Assets:
  | 
 H
  | 
 | 
 |
| 
 40.1
  | 
 Capital Fund
  | 
 | 
 | 
 | 
 43.1
  | 
 Gross Block at Cost
  | 
 | 
 | 
 |
| 
 | 
 Add Excess of Income over Expenditure/ less excess of
 
 Expenditure over Income
  | 
 | 
 | 
 | 
 43.2
  | 
 Less Cumulative depreciation
  | 
 | 
 | 
 |
| 
 40.2
  | 
 Other Funds (specify) | 
 | 
 | 
 | 
 43.3
  | 
 Net Block
  | 
 | 
 | 
 |
| 
 41
  | 
 Reserves
  | 
 J
  | 
 | 
 | 
 44
  | 
 Capital Work-in-progress
  | 
 M
  | 
 | 
 |
| 
 8
  | 
 Loans:
  | 
 K
  | 
 | 
 | 
 31
  | 
 Investments & Deposits
  | 
 N
  | 
 | 
 |
| 
 8.1
  | 
 Government
  | 
 | 
 | 
 | 
 31.1
  | 
 Investment
  | 
 | 
 | 
 |
| 
 8.2
  | 
 Others
  | 
 | 
 | 
 | 
 31.2
  | 
 Deposits
  | 
 | 
 | 
 |
| 
 42
  | 
 Current Liabilities and provisions
  | 
 L
  | 
 | 
 | 
 33
  | 
 Loans and Advances
  | 
 O
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 | 
 3.1
  | 
 Account with Governments
  | 
 S
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 | 
 45
  | 
 Sundry Debtors
  | 
 P
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 | 
 36
  | 
 Cash and Bank Balances
  | 
 Q
  | 
 | 
 |
| 
 | 
 | 
 | 
 | 
 | 
 46
  | 
 Other Current Assets
  | 
 R
  | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 | 
 | 
 | 
 Total
  | 
 | 
 | 
 |
| 
 | 
 Accounting Policies and Notes to
  | 
 T
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
 The Schedules referred above form an integral part of Balance Sheet.
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 Advisor
  | 
 Secretary
  | 
 Member(s) | 
 Chairperson
  |

 A
---
 (Fee, Charges and Fines)
 
 (In Rupees)
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Current year As on
  | 
 Previous year As on
  |
| 
 2.1
  | 
 Fee: Registration fee
  | 
 | 
 |
| 
 2.1.1
  | 
 Adjudication fee
  | 
 | 
 |
| 
 2.1.2
  | 
 Document access fee Others
  | 
 | 
 |
| 
 2.1.3
  | 
 | 
 | 
 |
| 
 2.1.4
  | 
 | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 |
| 
 2.2
  | 
 Charges:
  | 
 | 
 |
| 
 2.2.1
  | 
 Government
  | 
 | 
 |
| 
 2.2.2
  | 
 IOCL,BPCL,HPCL,ONGC,GAIL,NRL,CPCL,Balmer Lawrie, Beicco
 
 Lawrie, MRPL, OVL,BPRL, EIL & OIL.
  | 
 | 
 |
| 
 2.2.3
  | 
 Other PSUs
  | 
 | 
 |
| 
 2.2.4
  | 
 Private Operators
  | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 |
| 
 2.3
  | 
 Fines
  | 
 | 
 |
| 
 2.3.1
  | 
 Government
  | 
 | 
 |
| 
 2.3.2
  | 
 IOCL,BPCL,HPCL,ONGC,GAIL,NRL,CPCL,Balmer Lawrie, Beicco
 
 Lawrie, MRPL, OVL,BPRL, EIL & OIL.
  | 
 | 
 |
| 
 2.3.3
  | 
 Other PSUs Private
  | 
 | 
 |
| 
 2.3.4
  | 
 Operators
  | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 |
| 
 2.4
  | 
 Other (specify) | 
 | 
 |
| 
 | 
 Grand Total
  | 
 | 
 |
 Note. - In Schedule A information may be furnished under suitable head of account depending upon the transactions.
 
 B
---
 (Grants) (In Rupees)
 
|  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Source
  | 
 Opening Balance as on
  | 
 Grants due during the year
  | 
 Grants received during the year
  | 
 Closing Balance on
  |
| 
 3.1
  | 
 Government (Account with Governments)
  | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 | 
 | 
 | 
 |
| 
 3.2
  | 
 Other
  | 
 | 
 | 
 | 
 | 
 |
| 
 3.2.1
  | 
 Grants
  | 
 | 
 | 
 | 
 | 
 |
| 
 3.2.2
  | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 Grand Total
  | 
 | 
 | 
 | 
 | 
 |
 Note: Also see Schedule 'S'
 
 C
---
 (Other Benefits)
 
 (In Rupees)
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Current year As on
  | 
 Previous year As on
  |
| 
 13.2
  | 
 Chairperson and Members:
  | 
 | 
 |
| 
 13.2.1
  | 
 Leave Travel Concession
  | 
 | 
 |
| 
 13.2.2
  | 
 Medical Benefits
  | 
 | 
 |
| 
 13.2.3
  | 
 Others (specify) | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 |
| 
 14.3
  | 
 Officers:
  | 
 | 
 |
| 
 14.3.1
  | 
 Bonus Ex-gratia
  | 
 | 
 |
| 
 14.3.2
  | 
 Leave Travel Concession
  | 
 | 
 |
| 
 14.3.3
  | 
 Medical Benefits
  | 
 | 
 |
| 
 14.3.4
  | 
 Welfare Expenses
  | 
 | 
 |
| 
 15.3
  | 
 Staff:
  | 
 | 
 |
| 
 15.3.1
  | 
 Bonus Ex-gratia
  | 
 | 
 |
| 
 15.3.2
  | 
 Leave Travel Concession
  | 
 | 
 |
| 
 15.3.3
  | 
 Medical Benefits
  | 
 | 
 |
| 
 15.3.4
  | 
 Welfare Expenses
  | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 |
| 
 | 
 Grand Total
  | 
 | 
 |

 D
---
 (Retirement Benefits)
 
 (In Rupees)
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Current year As on
  | 
 Previous year As on
  |
| 
 14.2
  | 
 Officers:
  | 
 | 
 |
| 
 14.2.1
  | 
 Contribution to Provident Fund etc.
  | 
 | 
 |
| 
 14.2.2
  | 
 Pension
  | 
 | 
 |
| 
 14.2.3
  | 
 Gratuity
  | 
 | 
 |
| 
 14.2.4
  | 
 Other
  | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 |
| 
 15
  | 
 Staff:
  | 
 | 
 |
| 
 15.1
  | 
 Contribution to Provident Fund etc.
  | 
 | 
 |
| 
 15.2
  | 
 Pension
  | 
 | 
 |
| 
 15.3
  | 
 Gratuity
  | 
 | 
 |
| 
 15.4
  | 
 Other
  | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 |
| 
 | 
 Grand Total
  | 
 | 
 |

 E
---
 (Other Office Expenses)
 
 (In Rupees)
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Current year As on
  | 
 Previous year As on
  |
| 
 20.1
  | 
 Repair and Maintenance
  | 
 | 
 |
| 
 20.1.1
  | 
 Buildings
  | 
 | 
 |
| 
 20.1.2
  | 
 Office Equipment
  | 
 | 
 |
| 
 20.1.3
  | 
 Vehicles
  | 
 | 
 |
| 
 20.1.4
  | 
 Others
  | 
 | 
 |
| 
 20.2
  | 
 Electricity and Water
  | 
 | 
 |
| 
 20.3
  | 
 Insurance and Bank Charges
  | 
 | 
 |
| 
 20.4
  | 
 Printing
  | 
 | 
 |
| 
 20.5
  | 
 Stationery
  | 
 | 
 |
| 
 20.6
  | 
 Postage etc.
  | 
 | 
 |
| 
 20.7
  | 
 Telephones
  | 
 | 
 |
| 
 20.8
  | 
 Legal Fee and Expenses
  | 
 | 
 |
| 
 20.9
  | 
 Vehicle Petrol/ Diesel
  | 
 | 
 |
| 
 20.10
  | 
 Miscellaneous
  | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 |

 F
---
 Membership fee
 
 (In Rupees)
 
|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Purpose
  | 
 Period
  | 
 Amount
  |
| 
 Current Year as on
  | 
 Previous Year as on
  |
| 
 28.1
  | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 | 
 | 
 |

 G
---
 (Subscription) (In Rupees)
 
|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Purpose
  | 
 Period
  | 
 Amount
  |
| 
 Current Year as on
  | 
 Previous Year as on
  |
| 
 29.1
  | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 | 
 | 
 |

 H
---
 (Fixed Assets)
 
 (In Rupees)
 
|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| 
 A/C Code
  | 
 Description
  | 
 Gross Block
  | 
 Depreciation
  | 
 Net Block
  |
| 
 Cost as on 1-4-
  | 
 Additions during the year
  | 
 Deductions during the year
  | 
 Cost as on 31-3-
  | 
 As on 1-4-
  | 
 For Adjustment on year
  | 
 As on 31-3-
  | 
 As on 1-4-
  | 
 Additions during the year
  | 
 Deductions during the year
  | 
 Cost as on 31- 3-
  |
| 
 43.3.1
  | 
 Land
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 43.3.2
  | 
 Building
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 43.3.3
  | 
 Office Equipment
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 43.3.4
  | 
 Vehicles
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 43.3.5
  | 
 Furnitures and Fixtures
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 43.3.6
  | 
 Electrical Appliances
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 43.3.7
  | 
 Air-conditioners
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 43.3.8
  | 
 Computers
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 43.3.9
  | 
 Books and Publications
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 43/3.10
  | 
 Others, if any
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 Previous year
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
 Depreciation to be charged with Straight Line Method at the rates prescribed in the Companies Act, 1956
 
 I
---
 (Funds) (In Rupees)
 
|  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Opening Balance as on
  | 
 Additions during the year
  | 
 Deductions during the year
  | 
 Closing Balance as on
  |
| 
 40.1
  | 
 Capital Fund
  | 
 | 
 | 
 | 
 |
| 
 40.2
  | 
 Other Funds (specify) | 
 | 
 | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 | 
 | 
 |

 J
---
 (Reserves) (In Rupees)
 
|  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Opening Balance as on
  | 
 Additions during the year
  | 
 Deductions during the year
  | 
 Closing Balance as on
  |
| 
 41.1
  | 
 | 
 | 
 | 
 | 
 |
| 
 41.2
  | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 | 
 | 
 |

 K
---
 (Loans) (In Rupees)
 
|  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Opening Balance as on
  | 
 Received during the year
  | 
 Payments during the year
  | 
 Closing Balance as on
  |
| 
 8.1
  | 
 Government
  | 
 | 
 | 
 | 
 |
| 
 8.2
  | 
 Other (specify) | 
 | 
 | 
 | 
 |
| 
 | 
 Grand Total
  | 
 | 
 | 
 | 
 |

 L
---
 (Current Liabilities and Provisions)
 
 (In Rupees)
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Current year as on
  | 
 Previous year as on
  |
| 
 42.1
  | 
 Sundry Creditors
  | 
 | 
 |
| 
 42.2
  | 
 Deposit from:
  | 
 | 
 |
| 
 42.2.1
  | 
 Contractors
  | 
 | 
 |
| 
 42.2.2
  | 
 Operators and Others
  | 
 | 
 |
| 
 42.3
  | 
 Income Received in Advance
  | 
 | 
 |
| 
 42.4
  | 
 Outstanding Expenses
  | 
 | 
 |
| 
 42.5
  | 
 Provisions
  | 
 | 
 |
| 
 42.6
  | 
 Other Liabilities
  | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 |

 M
---
 (Capital Work in Progress)
 
 (In Rupees)
 
|  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
| 
 A/c
  | 
 Description
  | 
 Opening Balance as on
  | 
 Additions during the year
  | 
 Deductions
  | 
 Closing balance as on
  |
| 
 at cost
  | 
 Market value
  |
| 
 44.1
  | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 44.2
  | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 | 
 | 
 | 
 |

 N
---
 (Investments & Deposits)
 
 (In Rupees)
 
|  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Opening Balance as on
  | 
 Additions during the year
  | 
 Deductions during the year
  | 
 Closing Balance as on
  |
| 
 31.1
  | 
 Investments
  | 
 | 
 | 
 | 
 |
| 
 31.2
  | 
 Deposits
  | 
 | 
 | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 | 
 | 
 |

 O
---
 (Loans and Advances)
 
 (In Rupees)
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Current year as on
  | 
 Previous year as on
  |
| 
 33.1
  | 
 Advances of Employees :
  | 
 | 
 |
| 
 33.1.1
  | 
 Chairperson and Members
  | 
 | 
 |
| 
 33.1.1.1
  | 
 For House Building
  | 
 | 
 |
| 
 33.1.1.2
  | 
 For Purchase of Conveyance
  | 
 | 
 |
| 
 33.1.1.3
  | 
 TA Advance
  | 
 | 
 |
| 
 33.1.1.4
  | 
 LTC and other advance
  | 
 | 
 |
| 
 33.1.2
  | 
 Officers:
  | 
 | 
 |
| 
 33.1.2.1
  | 
 For House Building
  | 
 | 
 |
| 
 33.1.2.2
  | 
 For Purchase of Conveyance
  | 
 | 
 |
| 
 33.1.2.3
  | 
 TA advance
  | 
 | 
 |
| 
 33.1.2.4
  | 
 LTC and other advance
  | 
 | 
 |
| 
 33.1.3
  | 
 Staff:
  | 
 | 
 |
| 
 33.1.3.1
  | 
 For House Building
  | 
 | 
 |
| 
 33.1.3.2
  | 
 For Purchase of Conveyance
  | 
 | 
 |
| 
 33.1.3.3
  | 
 TA advance
  | 
 | 
 |
| 
 33.1.3.4
  | 
 LTC and other advance
  | 
 | 
 |
| 
 33.2
  | 
 Advance to Suppliers/Contractors
  | 
 | 
 |
| 
 33.3
  | 
 Others (specify) | 
 | 
 |
| 
 | 
 Total
  | 
 | 
 |

 P
---
 (Sundry Debtors)
 
 (In Rupees)
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Current year as on
  | 
 Previous year as on
  |
| 
 45.1
  | 
 Secured Debtors
  | 
 | 
 |
| 
 45.2.1
  | 
 Unsecured Debtors
  | 
 | 
 |
| 
 45.2.2
  | 
 Upto six month old
  | 
 | 
 |
| 
 45.2.2
  | 
 More than six month old :
  | 
 | 
 |
| 
 45.2.2.1
  | 
 Considered good
  | 
 | 
 |
| 
 45.2.2.2
  | 
 Considered doubtful
  | 
 | 
 |
|  |  |  |  |
| --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Current year as on
  | 
 Previous year as on
  |
| 
 | 
 Less :
  | 
 | 
 |
| 
 | 
 Provision for Bad and Doubtful Debts already made Add/
 
 Subtract provision required during the year
  |
| 
 | 
 Total (y) | 
 | 
 |
| 
 | 
 Total (x-y)
  | 
 | 
 |
 The provision is subtracted, Account Code 50 will appear as income in the Income and Expenditure Account
 
 Q
---
 (Cash and Blank Balances)
 
 (In Rupees)
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Current year as on
  | 
 Previous year as on
  |
| 
 36.1
  | 
 Balance with Schedule Banks :
  | 
 | 
 |
| 
 36.2
  | 
 Current Account
  | 
 | 
 |
| 
 36.1.2
  | 
 Term Deposit Account :
  | 
 | 
 |
| 
 36.1.2.1
  | 
 Short Term Deposit
  | 
 | 
 |
| 
 36.2
  | 
 Cash in Hand
  | 
 | 
 |

 R
---
 (Other Current Assets)
 
 (In Rupees)
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 A/c Code
  | 
 Description
  | 
 Current year as on
  | 
 Previous year as on
  |
| 
 46.1
  | 
 Claims Receivable
  | 
 | 
 |
| 
 46.2
  | 
 Security Deposits
  | 
 | 
 |
| 
 46.3
  | 
 Prepaid Expenses
  | 
 | 
 |
| 
 46.4
  | 
 PNGRB Publication
  | 
 | 
 |
| 
 46.5
  | 
 Others (Specify) | 
 | 
 |

 S
---
 (Accounts with Governments)
 
 (Please refer to Schedule 'B')
 
 (In Rupees)
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 Opening Balance
  | 
 Amount due
  | 
 Amount received
  | 
 Closing balance
  |
| 
 In case, in any particular year the amount paid
 
 by Government exceeds the sanction, the excess balance in the
 
 Accounts with Government will be shown as a liability in the
 
 Balance sheet.
  |
 Additional Information
 
|  |  |
| --- | --- |
| 
 | 
 Funds received from Government and utilized
 
 during the year
  |
| 
 Amount Received
  | 
 | 
 Utilization during the year
  |
| 
 Salary
  | 
 Traveling Allowances
  | 
 Other Expenses
  | 
 Fixed Assets
  | 
 Current Assets
  |
| 
 Members
  | 
 Others
  | 
 Members
  | 
 Others
  |
| 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
| 
 Total
  | 
 | 
 | 
 | 
 | 
 | 
 | 
 |
 Note. - Current Assets include cash in hand/ bank balance/ FDR/ Personal advances to members and other employees etc.
 
 T
---
 (Accounting Policies and Notes to Accounts)
 
 Significant Accounting Policies
 
### 1. Accounts have been prepared on accrual basis ###
 2. Provision has been made for full amount of doubtful debts
### 3. In case, excess of expenditure over income exceeds Capital Fund, then the excess amount may be adjusted against other funds (A/c code 40.2) and/ or reserves (A/c code 41) Notes to Accounts
 
 Contingent Liabilities
 
|  |  |  |  |
| --- | --- | --- | --- |
| 
 Advisor
  | 
 Secretary
  | 
 Member(s) | 
 Chairperson
  |

