lfkkuh; fudk;ksa ds vk;&o;;d ys[kksa dk vkffkzd,oa fØ;kred oxhzdj.k fooj.k rs;kj djus ds lecu/k...

1

LFkkuh; fudk;ksa ds vk;&O;;d ys[kksa

dk vkfFkZd ,oa fØ;kRed

oxhZdj.k fooj.k rS;kj djus ds lEcU/k esa

2

dk;Z’kkyk vk;kstu dk mn~ns’;

• LFkkuh; fudk;ksa ds ys[kksa dks Hkkjr ljdkj }kjk fu/kkZfjr izk:i esa vkfFkZd ,oa fØ;kRed oxhZdj.k ls lEcfU/kr fn’kk&funsZ’k o rduhdh tkudkjh miyC/k djkus gsrq• fofHkUu LFkkuh; fudk;ksa ls

lwpuk Hkjus dh izfØ;k ls voxr djk;k tkuk

13osa foRr vk;ksx dh flQkfj’kksa ds fØ;kUo;u gsrq

• 13osa foRr vk;ksx dh flQkfj’kksa ds fØ;kUo;u gsrq izR;sd ftys esa MsVk csl rS;kj fd, tkus gsrq jkT; dks jkf’k izkIr gqbZ gSA

• mDr flQkfj’kksa ds vUrxZr 5 ekby LVksUl fu/kkZfjr fd, x, gSa ftuesa izR;sd o"kZ ds fy, y{; fu/kkZfjr fd, x, gSaA

fctful jftLVj] LFkkuh; fudk;ksa ds ys[ks] QkeZ xfrfof/k;ksa ls lEcfU/kr lead] jk"Vªh; izfrn’kZ losZ{k.k ds dsUnz o jkT;

izfrn’kksZa ds leadksa dh ftysokj iwfyax] ftyksa o jkT; esa lwpuk vknku&iznku gsrq lwpuk

izkS|ksfxdh;qDr dusfDVfoVh gSaA

4

ekby LVksu uEcj&2

• fofHkUu egRoiw.kZ fo"k;ksa ij ftyksa ls lEcfU/kr MsVk csl rS;kj fd, tkus gsrq ekby LVksu uEcj&2 ds lanHkZ esa leLr 'kgjh o xzkeh.k LFkkuh; fudk;ksa ds vk;&O;;d ys[kksa ds leadksa dk vkfFkZd ,oa mn~ns’;iw.kZ oxhZdj.k fooj.k rS;kj djk;k tkuk gSA

• bl dk;Z ds fy, ftyk lkaf[;dh vf/kdkjh dks uksMy vf/kdkjh j[kk x;k gSA

• ;g lwpuk Hkkjr ljdkj }kjk lEiw.kZ ns’k ds fy, fu/kkZfjr ,oa iwoZ izsf"kr ekud izk:i] tks fd foHkkx dh oSclkbV ij miyC/k gS] esa ,d= djkbZ tkuh gSA

• bl izk:i dk fgUnh vuqokn Hkh lUnHkZ gsrq i`Fkd ls izLrqr gSA

5

jkT; ,oa ftyk ldy ?kjsyw mRikn esa LFkkuh; fudk;ksa ds vk;&O;;d ys[kksa dk mi;ksx

• jkT; o ftyk ldy ?kjsyw mRikn ds vuqeku rS;kj djus gsrq vFkZO;oLFkk dks 17 lsDVlZ esa foHkDr fd;k tkrk gSA

• LFkkuh; fudk;ksa ds ys[kksa dk mi;ksx vFkZO;oLFkk ds fuEufyf[kr {ks=ksa ds vuqeku rS;kj djus esa fd;k tkrk gS%

• tyiznk; lsok,a • fuekZ.k {ks= • yksd iz’kklu • vU; lsok,a ¼f’k{kk] fpfdRlk] LokLF; ,oa LoPNrk½ • blds fy, lHkh LFkkuh; fudk;ksa }kjk izfro"kZ Hkqxrku fd, x,

laosru] etnwjh] f’k{kk] LokLF; ,oa LoPNrk vkfn lsokvksa ij fd, x, O;;] fuekZ.k dk;ksZa ij O;;] e’khu o midj.k Ø; djus ds Hkqxrku ij fd, x, O;; vkfn lwpukvksa dh vko’;drk gksrh gSA

6

LFkkuh; fudk;ksa ds vk;&O;;d ys[kksa ds vkfFkZd ,oa fØ;kRed oxhZdj.k rS;kj u gksus ds dkj.k

dfBukb;ka • jk"Vªh; vk; ds ys[ks rS;kj djus esa dfBukbZ• jk"Vª] jkT; ,oa ftys dh vk; esa 'kgjh o xzkeh.k

LFkkuh; fudk;ksa ds ;ksxnku dk vkadyu djus esa dfBukbZ

• bu fudk;ksa }kjk vius {ks= esa djk, x, fuekZ.k dk;ksZa] e’khujh o midj.kksa ij fd, x, O;; ds vk/kkj ij ldy LFkkbZ iwath fuekZ.k dss vuqeku rS;kj djus esa dfBukbZ

• bl lwpuk ds egRo dks ns[krs gq, 13osa foRr vk;ksx ds vUrxZr bls ekby LVksu ds :i esa j[kk x;k gSA vFkkZr~ izfro"kZ fu/kkZfjr lwpuk rS;kj ugha gksus ij jkT; dks vkxkeh fd’r izkIr ugha gks ldsxhA

13osa foRr vk;ksx dh flQkfj’kksa ds fØ;kUo;u gsrq

• bl lEcU/k esa lwpuk laxzgdrkZ o lwpuk iznkudrkZ gsrq izfr LFkkuh; fudk; dh nj ls ekuns; izLrkfor fd;k x;k gSA

• lwpuk laxzgdrkZvksa dk p;u ftyk Lrj ij miyC/k lkaf[;dh LVkQ@ys[kkdfeZ;ksa@iapk;r lfefr;ksa dss izxfr izlkj vf/kdkfj;ksa@'kgjh LFkkuh; fudk;ksa] iapk;r lfefr;ksa ,oa ftyk ifj"knksa ds ys[kk dfeZ;ksa ¼dk;Zjr o lsokfuo`Rr½ vkfn ls fd;k tkuk gSA

• ftyksa esa izkIr leLr lwpukvksa dks ftyksa esa gh dEikby djk;k tk,xkA blds fy, ,u-vkbZ-lh- ds ek/;e ls lkWQ~Vos;j rS;kj djk;k tk jgk gS] ftlesa bu lwpukvksa dh MsVk ,UVªh djkbZ tkuh gSA

• bl dk;Z esa iw.kZ :fp ysosa vkSj bl lky ds fu/kkZfjr y{; dks fu/kkZfjr le; esa iw.kZ djkosaA

8

lwpuk izkfIr gsrq izLrkfor izfØ;k

• izR;sd LFkkuh; fudk; ls lwpuk izkIr djus gsrq leku izi= fu/kkZfjr gSA

• izR;sd o"kZ esa xr rhu o"kksZa vFkkZr~ nks o"kksZa ds ys[ks o ,d o"kZ ds la’kksf/kr ys[kksa dh lwpuk ,df=r dh tk,xhA

• izR;sd o"kZ leLr iapk;r lfefr;ksa] ftyk ifj"knksa o 'kgjh LFkkuh; fudk;ksa ls lwpuk ,df=r dh tk,xhA

• o"kZ 2012&13 ls rhu o"kksZa esa pj.kc) :i ls xzke iapk;rksa ls lwpuk ,df=r dh tk,xhA

• Hkjs gq, izi=ksa dh lwpuk ftyk lkaf[;dh vf/kdkjh ds }kjk ftys esa lkWQ~V dkWih esa fu/kkZfjr izk:i esa ladfyr djkbZ tk,xh rFkk bu izi=ksa dks ftyk lkaf[;dh dk;kZy; esa gh j[kk tkosxkA

9

ifji= ,oa p;fur xzke iapk;rksa dh lwph

• bl izi= esa lwpuk laxzg.k gsrq iapk;rh jkt foHkkx o Lok;Ùk 'kklu foHkkx }kjk ifji= Hkh tkjh dj fn, x, gSaA

• vc Hkkjr ljdkj ls foÙkh; o"kZ 2012&13] 2013&14 ,oa 2014&15 ds fy, Øe’k% p;fur 30] 30] ,oa 40 izfr’kr xzke iapk;rksa dh lwph izkIr gks pqdh gS] ftls foHkkx dh oSclkbV ij Vh-,Q-lh- ds vUrxZr viyksM dj fn;k x;k gSA

• lqyHk lUnHkZ gsrq izR;sd ftys esa o"kZokj p;fur xzke iapk;rksa dh lwph foHkkx dh oSclkbV ij Vh-,Q-lh- ds vUrxZr viyksM dj fn;k x;k gSA

10

ftu o"kksZa ds ys[ks ,df=r fd, tkus gSa] muds fy, la’kksf/kr fn’kk&funsZ’k

• iapk;rh jkt] Lok;Rr 'kklu ,oa bl foHkkx }kjk iwoZ esa vkidks izsf"kr i=ksa esa o"kZ 2012&13 ds fy, fu/kkZfjr izi= esa o"kZ 2010&11 ds vfUre ys[ks] 2011&12 ds la’kksf/kr vuqeku ds ys[ks o 2012&13 ds ctV vuqekuksa ls lEcfU/kr ys[kksa ds vk/kkj ij lwpuk ,d= dj fHktokus gsrq funsZf’kr fd;k x;k FkkA

• vc Hkkjr ljdkj }kjk izkIr la’kksf/kr fn’kk&funsZ’kksa ds vuqlkj ys[ks ,df=r fd, tkus gSaA

11

ftu o"kksZa ds ys[ks ,df=r fd, tkus gSa] mudk o"kZokj fooj.k

Ø-la-

foÙkh; o"kZ

xzke iapk;r ,oa o"kZ] ftuds ys[ks ,df=r fd, tkus gSa

1 2012&13

2009&10 ,oa 2010&11 ds ys[ks rFkk 2011&12 ds la’kksf/kr vuqeku ¼o"kZ 2012&13 ds fy, fpfUg~r 30 izfr’kr xzke iapk;rksa gsrq½

2 2013&14


3 2014&15


12

leLr ftyk ifj"knksa] iapk;r lfefr;ksa ,oa 'kgjh LFkkuh; fudk;ksa ls ys[ks izfro"kZ rkfydk esa mYysf[kr o"kksZa gsrq rS;kj djk, tkus gSaA

Ø-la-

foÙkh;

o"kZ

o"kZ ftuds ys[ks ,df=r fd, tkus gSa

1 2012&13

2009&10 ,oa 2010&11 ds ys[ks rFkk 2011&12 ds la’kksf/kr vuqeku

2 2013&14


3 2014&15


13

fn’kk&funsZ’k

• bu lwpukvksa dks ,df=r fd, tkus gsrq ftys esa fLFkr 'kgjh LFkkuh; fudk;ksa] ftyk ifj"kn o iapk;r lfefr ds ctV dk;Z ls tqM+s ys[kk lsok ds vf/kdkfj;ksa ,oa deZpkfj;ksa] ftys esa inLFkkfir lkaf[;dh dfeZ;ksa rFkk lsokfuo`Rr lkaf[;dh ,oa ys[kk dfeZ;ksa dh lsok,a vko’;drk ,oa fu;ekuqlkj yh tk ldrh gSA

• bl gsrq lHkh ftyk lkaf[;dh vf/kdkjh vius&vius dk;kZy; esa ,d lwph rS;kj dj ysa rFkk dk;Z dh vko’;drkuqlkj fudk;ksa dk foHkktu bu deZpkfj;ksa dks fd;k tkosA

14

Economic and Purpose Classification

Used in Budget Analysis

15

Introduction• Economic-cum-Purpose Classification serves as a very

good indicator to the policy makers for planning expenditure to attain social and economic objectives of development.

• CSO has been undertaking the classification of the government budget and preparing National Accounts Statistics every year.

• Similar classification of the budgetary transactions is also being prepared by most of the state DES.

• Now this classification is being prepared under Milestone II of TFC by all the DSOs of the Country.

16

Government expenditure can be classified according to

i) the economic character of the expenditure like expenditure on salaries and allowances, goods and services, maintenance, capital formation, loans and advances etc, (called as economic classification) and

ii) the purpose of it serves, such as, health, education, defense etc. (called as purpose classification)

17

Need for Economic Classification

The financial statement and the demands for grants in a government budget are drawn up in accordance with the provision of constitution and the government budget is generally classified department-wise in order to have legislative control, administrative accountability, booking and auditing of any act of spending.

18

Need for Economic Classification

• The budget are too detailed and scattered and not necessarily based on grouping required for the understanding the economic significance of the various items.

• Ex. From the study of budget documents as they are, it is not possible to get a clear idea of capital formation of budgetary resources, governments contribution to the GDP /GSDP / DDP

• So, the need for Economic Classification is to sorted out the government's transactions, reclassified and regrouped into meaningful economic categories.

19

Need for Purpose Classification

This classification shows how expenditure for a particular purpose (say, health, education, sanitation etc.) is divided between different economic categories and to shows how expenditure in a particular economic category (say, capital formation ) is allocated to different purpose.

20

List of possible items under various categories of purpose classification

1Genral Public Services • General administration 2 Education Services• Administration, Regulation and Research• Primary Education• Secondary Education• Higher Secondary / University Education • Other educational services

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3 Health Services• Administration, Regulation and Research• Allopathic• Homeopathic• Ayurvedic• Unani• Other Medical Services

22


4 Social Security and Welfare and Services • Social security Services - unemployment benefits,

old age pension, injury and sickness compensation ....insurance schemes, disability schemes, survivors, family and children schemes, social exclusion schemes etc

• Social Welfare Services- Exp. of social welfare and family welfare - Rationing, subsidies on food, child and mother care benefits, family welfare services, nutrition programme, welfare of backward class

23


5 Housing and Community Amenities Services• Housing Services• Community amenity services6 Cultural, Recreational and Religious Services• Art and Culture• Recreational and Sporting Services• Tourism Services• Religious Services

24


7Agriculture, Forestry, Fishing and Hunting8 Manufacturing 9 Electric and Gas10 Water Supply11Transport12Construciton

25


13 Environment Protection• Waste Management• Waste Water Management• Prevention and control of pollution• Environment research and education• Environmental Protection

26


• 14 Relief on calamities• 15 Sanitation• 16 Others - Not included in item 1 to 15

27

LFkkuh; fudk;ksa dk foRrleadksa dh izfof"V gsrq

enksa dh lwph

FINANCES OF LOCAL BODIESLIST OF ITEMS FOR DATA ENTRY

28

Block-1 [k.M&1

29

I. CURRENT RECEIPTS I. pkyw izkfIr;ka

S.No Items Descriptions

1 Direct Tax (Dt)izR;{k dj 1.1 Land revenue/Land Cess

Hkw&jktLo@Hkw&vf/kHkkj

1.2 Property tax/House tax

lEink dj@x`g dj

1.3 Other direct taxes

vU; izR;{k dj

1 jkT; }kjk LFkkuh; fudk;ksa dks lh/ks fn, tkus okys izR;{k dj dk va’k 2- O;olkf;d dj 3- ty dj 4- lQkbZ dj 5- fo’ks"k dj 6- dEiuh dj 7- vk; dj 8- gksVy dh vk; ij dj 9- vU; vk; ,oa O;; dj 10- lEink dj 11- le`f) dj 12- ikfjrksf"kd dj

30

I. CURRENT RECEIPTS pkyw izkfIr;ka


2 In direct Tax (It)vizR;{kdj 2.1 Tax on Vehicle okguksa ij dj

2-2 Entertainment taxeuksjatu dj

okf.kT; dj foHkkx }kjk laxzfgr euksjatu dj dk va’k

2-3 Stamp duty iath;u 'kqYd

iath;u foHkkx }kjk lEifRr ds gLrkarj.k ls izkIr eqnzkad 'kqYd@LVkEi ij vf/kHkkj dk va’k

2-4 vU; vizR;{k dj Other indirect taxes

1- foKkiu dj 2- fo|qr dj 3- [kfut mi dj 4- lhojst dj 5- iath;u ,oa eqnzkad 'kqYd 6- lhek ,oa mRikn 'kqYd dk va’k 7- dsUnz ,oa jkT; vkcdkjh dk va’k 8- foØ; dj dk va’k

9- lsok dj dk va’k 10- ;k=h ,oa eky dj 11- fo|qr dj ,oa 'kqYd 12- fons’k ;k=k ij dj 13- dkj[kku ,oa [kuu vf/kfu;e ds rgr 'kqYd 14- vk;kr ,oa fu;kZr ykblsUl 'kqYd 15- VªsM ekdZ iath;u 'kqYd 16- la;qDr LdU/k daifu;ksa dk iathdj.k 17- Hkkj ,oa eki 'kqYd 18- pqaxh dj 19- LFkkuh; fudk;ksa dks fn, tkus okys vU; vizR;{k dj dk va’k

31



3 oLrqvksa ,oa lsokvksa dk foØ;Sale of goods & services (G)

1-dkxt dh fcØh 2- dpjs ds FkSys 3- iqjkuk QuhZpj ,oa lktlTtk bR;kfn 4- f’k{kk] LokLF;] lqj{kk ,oa vU; gsrq nh tkus okyh lsok,a 5- [kkn dk foØ; 6- vfUre laLdkj] is;ty dk foØ; vkfn7- cktkj ,oa cwpM+ [kkuksa ls vk; 8- lkexzh o QkeZ dk foØ; 9- lkoZtfud m|kuksa ls izkfIr 10- fpfdRlk laLFkkuksa ls Qhl ,oa izfkIr;ka 11- uD’kk Qhl

4 Qhl] tqekZuk ,oa vU; lsok,aFees, fines & misc. services (Mr)

1- Qhl 2- tqekZuk 3- iath;u 'kqYd 4- Hkou ykblsUl 'kqYd 5- ykblsUl Qhl ¼cktkj 'kqYd½ 6- tqekZuk 7- vof/k ikj tek,a 8- tCr tek,a] vU; vk; ;Fkk ¼uksV& Qhl% ljdkj }kjk miyC/k djokbZ xbZ fofHkUu lsokvksa gsrq 'kqYd ;Fkk& lEifRr] tUe ,oa e`R;q iathdj.k vkfn gsrq pqdkbZ xbZ Qhl½

32



5 lEifRr ls vk; Property Income (Pr)

5-1 C;kt izkfIr;ka Interest receipts

foRrh; lEifRr;ksa ls izkIr C;kt

5-2fdjk;k ,oa jkW;YVh Rent and Royalty

1- LVkQ DokWVlZ ls izkIr fdjk;k 2- foHkkx ds Hkouksa dk fdjk;k 3- cktkj midj 4- xkM+h ,oa ikfdZax ls fdjk;k 5- Hkwfe ls fdjk;k 6- Qsjh fdjk;k 7- eNyh gkV ls fdjk;k 8- rV ls fdjk;k 9- o`{kksa ls vk; 10- xsLV gkml ls fdjk;k 11- fdlh dk;Z ls ykHk 12- isVsUl Qhl 13- yht+ Qhl 14- lkeqnkf;d Hkouksa ls fdjk;k 15- nqdkuksa ls fdjk;k

33


S.No Items Descriptions6 lgk;rkFkZ vuqnku

¼pkyw izd`fr½ Grants in AID ( Current Nature )6-1 dsUnz ls lgk;rk Grants from centre (Tc)6-2 jkT; ls lgk;rk Grants from state (Ts)

1- izfr O;fDr lgk;rk 2- vU; lgk;rk 3- efgykvksa ,oa cPpksa ds dY;k.k ds fy, lgk;rk 4- ;k=k@foJke HkRrk 5- o`)koLFkk isa’ku 6- osru ,oa etnwjh gsrq f’k{k.k lgk;rk 7- vkdfLed O;; gsrq lgk;rk vkfn

6-3 vU; LFkkuh; fudk;ksa ls lgk;rk Grants from other local bodies (Tl)

vU; LFkkuh; fudk;ksa ls izkIr nku

6-4 vU; ls lgk;rk Grants from others (Ta, Tp)

1- izkS<+ f’k{kk 2- CARE 3- feM&Ms ehy 4- xksnkeksa dk j[kj[kko ,oa vU;

34

II. CAPITAL RECEIPTS iwathxr izkfIr;ka


1vuqnku Grants1-1 dsUnz ls iwathxr vuqnkuCapital grants centre (Captc)

1- Lo.kZ t;Urh xzkeh.k jkstxkj ;kstuk vuqnku 2- jkstxkj xkj.Vh ;kstuk 3- loZ f’k{kk vfHk;ku 4- vks-ch-ch- vuqnku 5- eujsxk 6- iz/kkuea=h xzke lM+d ;kstuk 7- bfUnjk vkokl ;kstuk

1-2 jkT; ls iwathxr vuqnkuCapital grants state

1- vuq-tk- ,oa vuq-t-tk- ds fy, Hkwfe fodkl dks"k

(Capts) vuq-tk-] vuq-t-tk- ,oa fiNM+h tkfr ,oa efgykvksa rFkk cPpksa ds dY;k.k ds fy, iwathxr lEifRr;ksa dk fuekZ.k

fodsUnzh;d`r vk;kstuk

1-3 vU; LFkkuh; fudk; Other local bodies (Captl)

vU; LFkkuh; fudk;ksa ls iwathxr vuqnku izkfIr;ka

1-4 vU; Others (Capta /Captl)

izoklh Hkkjrh; dks"k ,oa vU; oS;fDrd jkf’k

35

II. CAPITAL RECEIPTS iwathxr izkfIr;ka


2 foRrh; lEifRr;ksa dk foØ; Sale of Financial Assets (Sfa)

foRrh; lEifRr;ksa dk foØ;] vfofu;ksftr

3 Hkwfe foØ; Sale of Land (Sl)

4 iqjkuh lEifRr;ksa dk foØ; Sale of Second hand Assets(SSh)

4-1 Hkou dk foØ; Sale of Building

4-2 vU; lEifRr;ksa dk foØ; Sale of Other Assets

36

Block-2 [k.M&2

37

III CURRENT EXPENDITURE pkyw O;;


1 osru Salaries (S)

2 etnwjh Wages (W)

fodkl dk;ksZa ds fy, pqdkbZ xbZ etnwjh blesa lfEefyr ugha gksxh] fdUrq iwath fuekZ.k esa lfEefyr gksxhA

3 ykHk Benefits (B) lkekftd ykHk ds fy, fd, x, O;; tSls& fpfdRlk vkSj 'kS{kf.kd] fpfdRlk O;; o iquHkZj.k] ljdkjh dkfeZdksa ds cPpksa dks nh xbZ fdrkcksa dh ykxr] vU; ykHk ¼,y-Vh-lh- vkfn½ udn esa

4 ljdkjh deZpkfj;ksa dks isa’ku Pension to Government Employees (P)

xzsP;qVh o okf"ksZdh ij O;;

38



5 oLrqvksa ,oa lsokvksa dk Ø;Purchase of Goods & Services (G)

bZa/ku fo|qr eqnz.k ;k=k O;;VsyhQksu ,oa VsyhxzkQ O;; iksLVst ,oa LVs’kujh Hkou dk fdjk;k e’khujh o midj.k dk fdjk;k losZ O;; vVs.MsaV dh onhZ okguksa dh ejEer bZa/ku pktsZt ,oa vYikgkj nokbZ;ksa dh vkiwfrZ ykmM Lihdj dk O;; ikfdZax 'kqYd fof/k O;;

39



6 j[kj[kko Maintenance

Hkou (Bm)] jksM+ (Rm) o e’khujh ds j[kj[kko ij fd, x, O;; (Cm)

7 pkyw gLrkarj.k Current Transfers (Tr)

laLFkkuksa ,oa foHkkxksa dks vuqnku Hkqxrku vFkok gLrkarj.k 1- Nk=o`fRr 2- LVkbisUM 3- o`)koLFkk isa’ku

8 vuqnku Subsidy (Sub)

fuekZrk dks fn;k x;k vuqnku

9 C;kt Hkqxrku Interest Paid

1- ljdkj ls fy, x, _.k ij C;kt Hkqxrku (Intc)2- foRrh; laLFkku (Ints)3- vU; (Intl / Into)

40

IV CAPITAL EXPENDITUREiwathxr O;;


1 foRrh; lEifRr;ksa dk Ø; Purchase of Financial Assets (Pfa)

ykHk dks c<+kus vFkok izkIr djus ds mn~ns’; ls LFkkuh; fudk;ksa }kjk fofu;kstu

2 Hkwfe Ø; Purchase of Land (pl)

3 iqjkuh lEifRr;ksa dk Ø; Purchase of Second Hand Assets (psh)

3-1 Hkou Ø; Purchase of Building

3-2 vU; lEifRr;ksa dk Ø; Purchase of Other Assets

41



4

lEifRr;ksa ij iwathxr O;; Capital Expenditure on Assets

4-1 u;k Hkou Buildings New (Bo) u, Hkou ds fuekZ.k ij O;;

Hkou uohuhdj.k ,oa iquLFkkZiu Buildings R.R

uohuhdj.k ,oa iquLFkkZiu&laLFkku esa vkewypwy ifjorZu] vkoklh; ,oa xSj vkoklh; Hkou

4-2 u, iqy o lM+dsa Roads & Bridges New (Ro)

jkstxkj l`tu ds fy, u, dk;Z ysuk

iqy ,oa lM+dksa dk uohudj.k ,oa iquLFkkZiu Roads & Bridges R.R

uohuhdj.k ,oa iquLFkkZiu&orZeku lM+dksa ,oa iqyksa dk lqn`<+hdj.k

4-3 vU; u, fuekZ.k Other Construction New (Co)

blesa ,sls u, fuekZ.k dk;kZsa ij fd, x, O;; lfEefyr gSa tSls& flapkbZ ifj;kstuk] ck<+ fu;a=.k] Hkwfe lery] xzkeh.k tykiwfrZ ;kstuk] LoPNrk] lkekftd okfudh vkfn

vU; O;; uohuhdj.k ,oa iquLFkkZiu Other Construction R.R

uohuhdj.k ,oa iquLFkkZiu& flapkbZ ifj;kstuk] ck<+ fu;a=.k] Hkwfe lery] xzkeh.k tykiwfrZ ;kstuk] LoPNrk] lkekftd okfudh vkfn dk ln`<+hdj.kA

4-4 iwathxr etnwjh Capitalized Wages (CapW)

fodkl dk;ksZa ¼tSls& eujsxk vkfn½ ds etnwjksa dks etnwjh dk Hkqxrku

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4-5 u, ;krk;kr midj.k Transport Equipment New (Tro)

dkj] thi] vkWVks] nksifg;k okguksa ds Ø; ij fd, x, O;;

;krk;kr midj.k& uohudj.k ,oa iquLFkkZiu Transport Equipment R.R

orZeku esa vfLrRo esa jgs okguksa ds ejEer ij fd, x, izeq[k O;;

4-6 u, e’khujh midj.k Machinery Equipment New (Mo)

fofHkUu izdkj ds midj.kksa dh [kjhn ij O;; tSls& fo|qr mRiknu e’khu] ,-lh-] Lis;j ikWVZ~l] QksVksLVsV e’khu] MqfIydsVlZ] QuhZpj vkfnA

e’khujh midj.k& uohudj.k ,oa iquLFkkZiu Machinery Equipment R.R

fofHkUu izdkj ds midj.kksa ds j[kj[kko ij fd, x, izeq[k O;; tSls& fo|qr mRiknu e’khu] ,-lh-] Lis;j ikWVZ~l] QksVksLVsV e’khu] MqfIydsVlZ] QuhZpj vkfnA

daI;wVj Computer daI;wVj dh ykxr dk 70 izfr’kr fy;k tkuk gSA

4-7 lkWQ~Vos;j Software (So) daI;wVj dh ykxr dk 30 izfr’kr + dsoy lkWQ~Vos;j ij fd, x, vU; O;;

4-8 i’kq/ku LdU/k Animal Stock (Aso)

4-9 d`f"k ;a= lEifRr Cultivated Assets (Cao)

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5 iwathxr gLrkarj.k Capital Transfers (Capt)

6 LVkWd esa ifjorZu Changes in Stock (Stoi)

blesa dPpk eky lfEefyr gS tSls& lhesUV] yksgk] bLikr vkfnA LFkkuh; fudk; }kjk ,df=r o"kZ ds izkjfEHkd ,oa vfUre LVkWd dk vUrj

V pkyw@iwathxr O;; ,oa foHkkxh; okf.kfT;d miØeksa dh izkfIr;ka ¼[k.M&3½

foHkkxh; okf.kfT;d miØeksa esa leLr enksa dk fooj.k ¼foØ; ds vfrfjDr½ CykWd&2 ds vuqlkj gS

1 foØ; Sales foHkkxh; okf.kfT;d miØeksa dh leLr okf.kfT;d izkfIr;ka tSls& flapkbZ ds fy, ty dk foØ;] ydM+h dk foØ;] nw/k dk foØ;] fo|qr foØ;] ;krk;kr ls izkfIr;ka vkfn blesa lfEefyr gSaA

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Block-4 [k.M&4

45

dks"kS.No Items Descriptions

1 vfxze ,oa tek,a Deposits & Advances

Bsdsnkj ,oa deZpkfj;ksa dks fn;k x;k vfxze rFkk olwyh blesa lfEefyr gSA

2 izkjfEHkd 'ks"k Opening Balance

xr o"kZ ls yk;k x;k 'ks"kA

3 vfUre 'ks"k Closing Balance

o"kZ ds vUr esa miyC/k dks"kA

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Summary of the Format

Block 1 : Receipts {Current Receipts (I) + Capital Receipts ( II ) }• Block 2 : Expenditures {Current Expenditure (I) + Capital Expenditure

( II ) }• Block 3 : Receipts and Expenditures of DCUs (if any) in the local Body• Block 4 : Funds { (A )Receipts and ( B )Expenditures ) }

Closing Balance =• [Opening Balance + Total Receipts (Block 1 + Block 4 A)] - [Total

Expenditures (Block 2+ Block 4 B)]

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THANKS

lfkkuh; fudk;ksa ds vk;&o;;d ys[kksa dk vkffkzd,oa fØ;kred oxhzdj.k fooj.k rs;kj djus ds lecu/k...

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