Tehsil Municipal Administration Bahawalpur City

Presented By
Muhammad Waqas 05

 Governing law No of TMAs in Punjab Brief Hierarchy

About TMA

Administrator

Tehsil Municipal Officer BPS 18

Tehsil Officer(Finance) BPS 17

Tehsil Officer(Regulation) BPS 17

Tehsil Officer(I&S) BPS 17

Tehsil Officer Unite(Sanitation)/ Chief Officer BPS 17

Tehsil Officer(Planning) BPS 17

Subordinate Staff

Subordinate Staff

Subordinate Staff

Subordinate Staff

Subordinate Staff

Hierarchy of TMA Bahawalpur city

 Punjab Local Government Ordinance 2001 suggests Double Entry Accounting System.

As far as possible the accounts of the Local Government shall be kept on the basis of Double Entry System of accounts so that all financial transactions be properly accounted for with authenticity and accuracy

Accounting System

 For proper accounting, classification, evaluation, authenticity, accountability, assessment of responsibility and accuracy of the accounts the following Books of Accounts Registers and Accounts Forms shall be kept and maintained by the TMA (PLGO 2001)

Books of Accounts

 Under PLGO 2001 TMA is required to maintain the Following Forms/Accounts Cash Account (for every sub-head of income) Cash Account (for disbursement of payments by DDO) Bank Account Ledger The following accounts and other necessary accounts relating to income and expenditure to be maintained by in accordance with the budget
Income/Revenue Account(for every sub-head) Establishment Expenditure Account(for every sub-head) Contingent Expenditure Account(for every sub-head)

Contd

Development Expenditure Account(for every sub-head) Grants Account(inwards and outwards) Misc. Fund Account(for each other than local Fund) Advances Accounts Contractors Account(for each contractor); and Any other Account or sub-accounts.

Contd

General Receipts Form Pay Bill Vouchers Works Bill/ Voucher Register of Cheques Register of Receipts Book Bank Challan Traveling Allowance Bill Statement of Income and expenditure( Monthly and Yearly) Statement of Assets and Liabilities

Contd

CASH ACCOUNT FOR INCOME ---------- (RECIEPTS)

Head of income Sub-head of Income Complete name of income Date Particular No. of receipt cheque, Bill/Challan Folio Debit Rs. Credit Rs. Balance Rs. Signature

Sample Forms

CASH ACCOUNT (EXPENDITURE)

Name of Department Sub-head of Expenditure Date Particular No. of receipt cheque, Bill/Challan Folio Debit Rs. Credit Rs. Balance Rs. Signature

Contd

BANK ACCOUNT LEDGER

Dr Side Date Challan No. & Date Head of Account Particulars Folio of Income Debit Rs. Signature

Cr Side Date Cheque Head of Voucher Folio No. and Account No. No. Name of Bank Particulars Credit of Rs. Payment Balance Signature Rs.

Contd

CONTRACTORS ACCOUNT-------- NAME OF CONTRACTOR

On Account of---------Contract No. ---------Date Particular Folio Debit Rs. Credit Rs. Balance Rs. Signature

Contd

STATEMENT OF INCOME AND EXPENDITURE FOR THE PERIOD

Name of income Head/SubHead item 1 2 3 So on Total of Each Head Grand Total Name of Expenditure Head/SubHead item 1 2 3 So on Total of Each Head Grand Total

Income during the month

Previous income

Total income

Budget Allocation

Remarks

Expenditure during the month

Previous Expenditure

Total Expenditure

Budget Allocation

Remarks

Contd

STATEMENT OF ASSETS AND LIABILITIES FOR THE PERIOD

Name of Assets Liabilities Remarks Department Head Previous Acquired Total Previous Incurred or Total Sub-Head Balance or Rs. Balance Discharged Balance Item & departed Assets in the period

contd

 These forms are in accordance with the PLGO 2001, but practically certain books are not prepared and maintained by the Tehsil Municipal Administration. The double entry system of accounts is not maintained by the Tehsil Municipal Administration

TMA Bahawalpur city

General Cash Book Income side Date No. of receipt Challan Name of payee Particulars of receipts Amount Daily total Remittances to treasury No. of and amount date of Challan

Expenditure side Date Name of payee No. of payee No. of Cheques Particulars Amount of payment Daily total Closing balance Initials of the chairman

Cash Book Performa

DDO Cash Book Income side Date No. of receipt Challan Name of payee Particulars of receipts Amount Daily total Remittances to treasury No. of and amount date of Challan

Expenditure side Date Name of payee No. of payee No. of Cheques Particulars Amount of payment Daily total Closing balance Initials of the chairman

DDO Cash Book

 Log Book

Log Book

Stock Register

Item Quantity %age Total Purchase Condition Purpose Name amount Date at the of date of Purchase purchase

Date of Sign of Date of passing secretary discarding the accept ance

Stock Register

PAY BILL TEHSIL MUNICIPAL ADMINISTRATION

Sub-Head__________ Item_______ Budget Allocation_______ Already Paid Amount of this Bill
Name and Name Pay(Personal Section of of or Special) incumbent Post Allowances Total Deductions Net Amount Payable Total of Each Remarks

Rs.

Ps.

Rs.

Ps.

Rs. Ps. Rs.

Ps.

Rs. Ps. Rs.

Ps.

Rs. Ps.

Pay Bill