Responsibilities of staff members
| Accounts Branch | Accounts section | -> Budget estimate preparation -> Maintaining of accounts books i.e. cash book and ledger daily -> Preparation of salary bills -> Preparation of contingent bills -> Payment of contractor bills -> Grants and Submission of their utilization certificates -> Payment of leave encashment and gratuity -> Submission of Income tax, service tax returns -> Loan and advances to employees |
| Pension section | -> Maintaining PF accounts & final payment of PF of retired employee. -> Maintaining Pension accounts -> Finalization of pension cases |
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| Section officer | -> He is overall responsible for Accounts section. He is responsible to follow up all Finance Department Rules and Accounts rules in Day to day working of Municipal Council.
-> He is responsible to maintain all accounts documents and to check all vouchers and payments are to be made as per norms and rules. He is responsible to prepare the Annual Budget of the Council. |
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| Accountant | -> He is responsible to maintain cash book, vouchers and ledgers. He is also responsible to reconcile the bank pass book and cash book. | |
| Accounts Clerk | -> He assists to Accountant |
Accounts and Pension Wing headed by Section Officer
| Functions | Section |
| -> Budget estimate preparation -> Maintaining of a/c books i.e. cash book and ledger daily -> Preparation of salary bills -> Preparation of contingent bills -> Payment of contractor bills -> Grants and Submission of their utilization certificates -> Payment of leave encashment and gratuity and refund of Provident fund -> Submission of Income tax returns -> Loan and advances to employees -> Borrowing of funds from financial institution. -> Preparation and finalization of pension cases of staff superannuated from Municipal Council, Bahadurgarh. -> To prepare the replies of audit paras for early disposal of CAG/PAC/Local Audit reports. |
The Haryana Municipal Act, 1973 as amended from time to time and Haryana Municipal accounts code 1930.Haryana Financial Rules. Haryana Civil Service Rules. Haryana Departmental Financial Rules |
Maintaining of accounts books i.e. cash book and ledger daily
| S.No | Process Activities | Responsibilities | Time Frame | Record Format Name | Record (Format No) |
| 1. | A voucher is being prepared for any type of payment after production of the bill and sanction from the competent authority in the Council and the same is also prepared for any type of prescribed receipt. Salary & other contingent bills is also prepared by the branch. | Accountant / Pay Clerk / Bill Clerk | All working days | Finance Department Rules & M.C Act.1973, Payment Voucher & Receipt Voucher |
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| 2. | On the basis of bills, Accounts section scrutinize it i.e sanction, rules, approval, heads, procedure adopted etc and payment are made after audited by the Local Audit Branch. Cash Book is being maintained and Head wise ledger is to be prepared and the same is to be checked and verified by Section Officer under the supervision of SAO | Accountant S.O |
All working days | Cash Book, Voucher & Ledger & Pay bill & other Contingence Bill | |
| 3. | Audit of the Cash Book is done by the Local Audit Branch also | Auditor /Deputy Director Local Audit | Monthly | Cash Book , Voucher & Ledger , Pay bill | |
| 4. | Reconciliation of Cash Book with Bank Pass book is being done regularly under the supervision and overall control of Section Officer. | Accountant | Monthly | Cash Book & Bank Pass Book |
Retirement benefits to the employees
| S.No | Process Activities | Responsibilities | Time Frame | Record Format Name | Record (Format No ) |
| 1. | Pensionary benefits are given to the employee of the Council i.e leave salary, Gratuity & Pension etc. as per Govt rules. | Accountant /S.O | Within 3 months after retirement | Pension Set | P-1 |
| 2. | All dues relating to leave salary/gratuity are given to retiree official after getting it approval from the competent authority. | Accountant /S.O | Within 3 months after retirement | Pension set | |
| 3. | The retiree has to submit a joint photo (Husband & Wife),detail of family, specimen signature, bank account and address after retirement to account section for necessary verification. | Pensioner | Before retirement | Pension set | |
| 4. | The accounts clerk prepares the pension case as per service book & submits the same to the S.O/S.A.O through accountant and after verification the case sent to competent authorities for final approval. | Account Clerk/ Accountant/S.O |
Within 3 months of retirement | ||
| 5. | After final approvals the pension paid to the retirees through PNB as per system being laid down by the Govt. | Account Clerk/ Accountant/S.O |
Within 3 months of retirement |
Payment of Contractor Bills
| S.No | Process Activities | Responsibilities | Time Frame | Record Format Name | Record (Format No) |
| 1. | All the entries of the work executed at site entered in the Measurement book and Contractors Bills are being prepared by the JEs after verification and checked by MEs and recommended by XEN for payment | JE/AE/XEN | After measurement of work | Bill Form & M.B | B-1 |
| 2. | Bills are put up to the Accounts Branch for securitizing and checking. | Accountant /S.O/S.A.O | 5 working Days | FDR | B-1 |
| 3. | After securitization by the account section the bills are submitted for Audit to Local Audit Branch. | Auditor / Deputy Director Audit | 2 working days | ||
| 4. | After Auditing the bills are sent back to the accountant for payment | Accountant | Two days | ||
| 5. | The Accountant prepares the cheques/Drafts and gets it singed personally from the competent authority and delivered to the contractor. | Accountant | After Audit | ||
| 6. | After issuing the cheques/Drafts, vouchers entered into the Cash Book. | Accountant | All working day | Cash Book & Voucher |
Grants and Submission of their utilization certificates
| S.No | Process Activities | Responsibilities | Time Frame | Record Format Name | Record (Format No) |
| 1. | After receiving information regarding any Grant from the Govt. through on line money transfer, the same is verified from Bank. | Accountant / S.O | After receiving grant from Govt. | Grant Register No. | GRT-1 |
| 2. | Technical wing utilize the grants according to scheme guidelines on developments works | XEN/AE/JE | Within the financial year | ||
| 3. | Accounts branch maintain the cash and ledger of each grant and make the payments of contactors/departmental works bills | Accountant/S.O | All working days | ||
| 4. | After utilization of whole grant and duly audited by the DDA, Local Audit , Utilization Certificate sent to Government . | Accountant/ DDA (Audit) | Within same Financial year | UC format | UC-1 |
PF Deduction and final payment of PF to employees
| S.No | Process Activities | Responsibilities | Time Frame | Record Format Name | Record (Format No) |
| 1. | Provident Fund is deducted every month from the pay of the employee | Pay Clerk | Monthly | ||
| 2. | 2- The said deduction is deposited through cheque in the Coop. bank in the account of the employee every month | Pay Clerk / Accountant | Monthly | Cheque | |
| 3. | If any employee desires to have some advance from his EPF account, he will have to make a request after filling up the prescribed Performa at least one month in advances. | PF Clerk | Loan Application form | ||
| 4. | After verification by Section Officer & Senior Accounts Officer the loan/advance be sanctioned by the competent authority. | Accountant/S.O/S.A.O | 5 working days | ||
| 5. | After sanctioning the same is being entered in to the register and advance/loan be given to the concerned employee through cheque | Accountant & PF Clerk | 3 working days | PF Advance Register | |
| 6. | After retirement, employee applies for final payment of PF . | Employee | All working day | PF final withdrawal form | |
| 7. | The Application of retiree is processed by accountant and paid after sanctioned by the competent authority | Accountant/S.O/S.A.O/ | One month |
Budget
| S.No | Process Activities | Responsibilities | Time Frame | Record Format Name | Record (Format No) |
| 1. | Estimates regarding income & expenditure are collected during the month of Dec./Jan. from different branches and after collecting the same the accountant prepare budget estimate. | Accountant | Yearly | Budget Form | BGT-1 |
| 2. | Budget estimates are put up before S.O/S.A.O for securitization and then sent to competent authority for sanction the same. | S.O/S.A.O | 15 working days | ||
| 3. | After sanction the budget the same is forwarded to Govt. & during the month of April/May the same is sanctioned/passed by Govt. | S.A.O | April/May every year |
Income Tax
| S.No | Process Activities | Responsibilities | Time Frame | Record Format Name | Record (Format No) |
| 1. | Council deducts Income tax as per Income Tax Act. on Contractor bill and employees salary. | Pay Clerk & Bill Clerk | At the time of payment | Income Tax Act | |
| 2. | All the deduction entered in to the register and prepares a list as per deduction. | Pay Clerk & Bill Clerk | After deduction | Income Tax Register | |
| 3. | All payment deduct from contractor bill is being deposited next day in bank by cheque and all payment deducted from employee salary is being deposited monthly basis by cheque. | Accountant | 7 days after deduction | ||
| 4. | The Council issues separate income tax deduction information in prescribed format to all employees and all contractors in every financial year. | Pay Clerk & Bill Clerk | Yearly | Form-16 & 16-A |
