THE RAJASTHAN URBAN IMPROVEMENT TRUST RULES , 1961

1 · . Short title and commencement — (i) These Rules may be called the Rajasthan Urban Improvement Trust Rules , 1961 .

2 · . Definitions—In these rules , unless there is something repugnant in the subject or context—

3 · . Whenever in these rules the exercise of any power or the performance of any duty has been assigned to the Trust , the Trust

1 · . Added by Notification No . F . 1 (40) UDH/ll/83 dated 9.8.1985 , published in Raj . Gazette Part 4 (Ga) (1) dated 12.9.85 .

4 · . In the matter of details connected with accounts the Trust shall be guided by the instructions of the Examiner , Local Fund Accounts , Rajasthan . The registers , forms and procedure prescribed in these rules provide for all classes of transactions usually occurring in Trusts , except these pertaining to works tor which separate rules shall be prescribed . No addition to or modification of these forms can be made by any Trust without the sanction of the State Government .

5 · . Figures in the accounts shall either be in Hindi or English character , Books of Accounts and Registers shall be bound and paged before being brought into use . Before any Account Book or Register or Receipt Book is brought into use , the number of pages contained therein shall be counted and results recorded in a con -spicuous place on the first and last page of such book . Register or Receipt Book , as the case may be , under the signature of the Head of Office .

6 · . Correction in the accounts shall be made neatly in red ink (a single line being drawn through the original entry to be corrected and fresh entry inserted over it) and attested by dated initials of the Head of the Office . Corrections and alterations in the vouchers shall be authenticated by the payee and shall also be attested by the officer drawing or preferring the claim , while those in the pay order shall similarly be attested by the Officer signing the pay order . Corrections in the assessment list can only be made under the dated initials of those authorised under the Act or rules to alter the assessment , Erasure^ or ovenwritings , on no account be permittetj . in Books ,

7 · . Printed accounts forms in English or Hindi shall as far as possible be used .

8 · . All bills shall be prepared and signed in ink . The amount of bills as far as whole Rupee are concerned be written in words as well as in figures and Paisa may however be written in figures after words standing the number of Rupees but in case there being no Paisa the word "only " should be written after the number of whole rupees . Care should be taken to leave no place for interpolation e.g . "Rupees twenty six " only Rupees twenty and five Paisa and "Rupees twenty and 25 p."

10 · . Receipts and Crediting of Money—All monetary transactions to which any officer , member or servant of the Trust in official capacity is a party shall without any reservation be brought to account and all the money received shall be lodged in full into the treasury to be credited to account of the Trust .

11 · . Moneys pertaining to the Trust , advances , the account of Trust .

12 · . Money cannot be drawn from the treasury , unless it is required for irhmediate disbursement . The practice of withdrawing

13 · . Assessment and Collection of Revenue—It is the duty of the Chairman , to see that the dues of the Trust are correctly and regularly assessed , collected and promptly paid into the treasury in the account of Trust . He shall accordingly maintain various Demand and Collection registers .

14 · . Checks to Leakage of Revenue—In order to ensure that all the demands collected are correctly brought to account of the Trust and there is no leakage of the revenue , the Chairman shall see that adequate checks are exercised and for this purpose , arrange to have test inspections of accounts of receipt carried out .

15 · . Revenue Arrears—No amount due to the Trust should be left outstanding without sufficient reasons and where such dues appear to be irrecoverable , orders of the competent authority for their adjustment , remission , reductions of demand or write off must be sought without any avoidable delay under the rules framed in this behalf .

16 · . Credit to follow actual Realisation—No sums may be credited as revenue unless it has been actually realised , the credit must follow , and not precede the actual realisation .

17 · . Essential condition governing expenditure—As a general rule , no authority shall incur any expenditure until the expenditure has been authorised by general or special order of the competent authority and the expenditure has been provided in the authorised grants and appropriation for the year .

18 · . Liability not to be incurred without Budget provision— No authority shall incur any liability unless there is a budget provision for it and the expenditure has been sanctioned by the competent authority .

19 · . Drawal of Funds—Money will not be drawn from the funds of the Trust save on the specific-order of the Head of the Offi<:e .

20 · . Payment of any sum due by the Trust exceeding Rs . 100/ -in amount shall be made by means of a cheque and in no other way and payment amounting to less than Rs . 100/ -shall however be made in cash out of the permanent advance .

21 · . Standard of Financial Propriety—Every officer incurring or authorising expenditure from Trust Funds should be guided by high standard of financial propriety , and the principles on which emphasis is generally laid are the following—

23 · . Delay in Payment— Delay in Payment of money indisputably due by the Trust is contrary to all rules and budgetary principles and should be avoided .

24 · . Controi over expenditure—The Chairman of the Trust must not only see that the expenditure is kept within the limits of

25 · . Operation of Sanction— Sanctions of competent authority to an expenditure become operative as soon as funds are allocated to meet it and remains in operative for the year or for a specified period , if any , subject to provision of fund from year to year if the term exceeds one year in any particular case .

26 · . In accordance with the section 66 , the Trust shall keep a Personal Deposit account in a Government treasury or a bank to which the Government business has been made over . The account shall be operated upon by the Head of Office subject to the conditions , herein -after laid down .

27 · . All receipts and payments at the treasury relating to the Trust shall be passed through this account and the Treasury Officer shall be responsible to (i) note the transactions occuring directly in the treasury in the (Pass Book in U.IT . Form 1) and (ii) verify the balance at the end of the month .

28 · . All sums paid into the treasury and all payments made on cheques (obtainable from treasury) shall be entered in the Pass Book in U.I.T . Form 1 . At the close of each month , entries'on each side of the Pass Book shall be totalled and the balance struck and the Pass Book sent to the Treasury for verification and cer , ,ate by the Treasury Officer .

29 · . Handling of cash should , as far as possihis , be avoided and in case of receipts in excess of Rs . 200/-, the 'I'rust shall direct the payer from whom sums are due to pay them money direct to the account of the Trust in the Treasury .

30 · . Money received in the office of the Trust shall be remitted into Treasury promptly . Accumulation of cash in the departmental chest should always be avoided . Remittance of money will be made in the Treasury through Treasury Challan in U.l.T . Form 2 prepared in duplicate or triplicate , as the case may be , duly signed by the Head of Office , and an entry of such remittance shall be made in the Cash Book under his initials . The original copy of the challan will be handed over to the party paying the money and duplicate foil of the challan , received back duly receipted by the Treasury , shall be filed separately as a voucher in support of the remittance . The challan will show distinctly , the nature of payment , the name of person through whom money is being paid and from whom it has been received and all other information necessary tor the preparation of the receipt to be given in exchange , and proper accounts classification of the credit .

31 · . Money shall be drawn from the account of the Trust in the Treasury by means of cheques . A reference to cheque number and dale shall invariably be given on the relative bills so that no double payment of the same bill may be made . Money required for disbursement of personal claims of the employees of the Trust shall be drawn through 'Self Cheques' .

32 · . All cheques payable to third parties shall be handed over to them for obtaining payment direct from the treasury , after obtaining receipt under rules from the payee in token of acquittance for the payment .

33 · . Specimen signatures of the Head of Office shall be sent to the Treasury .

34 · . Cheque book shall be obtained from the concerned treasury with which the accounts of the Trust has been kept .

35 · . All Cheque Books blank or counterfoils of the used , except the one under use which may however by kept by the cashier , shall be kept under safe custody of the Head of Office .

36 · . All cheques issued by the Trust shall be payable at any time

37 · . All cheques preferable at the treasury for payment being non-negotiable instruments , can be endorsed only in favour of the specific party to whom the money is to be paid .

38 · . All cheques in a cheque book , when received will be counted , and each foil of the cheque distinctly marked with the rubber stamps of the Trust .

39 · . When a signed cheque is cancelled it siiali be enfaced or stamped 'Cancelled ' by the Head of Office . The fact of cancellation shall be noted in red ink , under the initials of the drawer of the cheque upon the counterfoil and also across the order for payment which has been enfaced upon the voucher .

40 · . (a) When a cheque is cancelled before the General Gash Book has been closed for the day of issue of the cheque the amount of the Cheque will be taken back in the cash book in the treasury column , facts of the cancellation being noted in the particulars column and credit entry made in the general ledger , under the initials of the Head of Office . When the cheque is cancelled after the Cash Book has been closed the amount of the cheque shall be taken back in the cash book in column 'Treasury ' of the day of cancellation and amount of cheque so cancelled will be deducted from the classified abstract and credit entry made in the general ledger .

41 · . Cancelled cheques shall carefully be retained until the accounts for the period to which they relate have been audited when they shall be destroyed by or in the presence of the auditor who shall certify upon the countefoil that the cheque has been destroyed .

42 · . A cash book for keeping a record of the receipt and payment of money on behalf of Trust be maintained in U.I.T . Form No . 3 in the office of the Trust .

43 · . All cash transactions shall be entered in the cash book in full as soon as they occur and attested by the Head of Office in token of check .

44 · . The cash book shall be closed regularly and completely checked by the Head of Office who shall initial each entry in token of its corrections .

45 · . At the end of each month the Head of Office should verify the cash balance in the chest with the balance in the Cash Book and record a signed and dated certificate to the following effect—

46 · . (a) When money is paid into the Treasury , the Cash Book before attesting it , has actually been credited into the Treasury .

47 · . Employment of class IV servants to fetch or carry money should be discouraged . The money should be obtained from or remitted into the Treasury only through an employee of some length of service of proved trust worthiness , and who has offered sufficient security .

48 · . For handling cash there shall be a cashier . If there is no separate cashier , the duties of receipt and custody of cash shall be performed by such official as the Head of Office may direct in this behalf . Such an official will be required to give adequate and valid security according to the rules framed in this behalf commensurate with the amount of cash likely to be kept in his sole custody .

49 · . (a) All cash in the departmental cash chest of the Trust shall be kept in strong iron chest under double lock arrangement . All the keys of both the locks shall not be kept in one person's custody , and the keys of one lock shall be kept apart from the key of the other lock and always in different person's custody (e.g . key of one lock in the possession of the Head of Office and that of the other lock with the cashier) . The chest shall never be opened unless both the custodians of the keys are present .

50 · . (a) When money is collected and paid into any of the offices of Trust , a receipt shall be given to the person making payment in UIT Form No . 4 . The receipt shall be signed by the cashier and the Head of Office in token of having received the money , who will satisfy himself that the amount has been properly entered in the Cash Book .

51 · . The blank receipt books must be kept under lock and key in the personal custody of the Head of Office .

52 · . Before a receipt book is brought into use , the number of forms contained therein shall be counted and result recorded in a conspicuous place on the reverse of the counterfoil of first and last receipts of book under the dated signatures of the Head of Office . Counter Foils of the used receipt books shall also be kept in his personal custody . The account of the receipt and issue of receipt books shall be maintained separately in the stock register , U.I.T . Form 27 .

53 · . (a) When money is received by means of a postal money order , the Head of Office shall at the time of signing the money order receipt shall cause an entry for the amount to be made in the Register of Money Orders received in U.I.T . Form No . 5 . The postal money order coupon .<5hall be handed over to the cashier along with the

54 · . For the purpose of classifying the income and expenditure classified abstracts in U.I.T . Form 7-A and B shall be kept in two volumes , one for receipts and the other for payments . A separate page or so shall be opened for each month and the receipts and charges appertaining to these items for each day shall be brought forward from the General Ledger . At the end of each month the total shall be made under each of the head of the abstract and progressive totals carried over in the next months .

55 · . A General Ledger in U.I.T . Form No . 8 shall be maintained in two sets one for income and the other for expenditure . A separate set of page or so shall be allotted for each head of account , and voucher-wise entries of receipt or expenditure shall be posted every

56 · . All claims for payment shall be prepared on the prescribed forms (U.I.T . Form No . 9) of the bills meant for the purpose , and will be presented to Head of Office .

57 · , (a) Special care shall be taken that all bills passed for payments and the cheque issued in payment thereof are properly scmtinised before doing so .

58 · . All pay order for money drawn on the bills shall be signed by the Head of Office .

59 · . The Head of office ordering a payment is personally responsible to see that the claim is complete and genuine in all respects and affords sufficient information as to the nature of payment made .

60 · . For every payment of money made , the Head of office spending money shall obtain a voucher setting forth the clear particulars of the claim , and all information necessary for its proper classification in the account . Every voucher must bear or have attached to it an acknowledgment of the payment signed by the person by whom or in whose behalf , the claim is put forward . The acknowledgement shall be taken at the time of making payment or delivering cheque . Every voucher must bear a pay order signed by

61 · . (1) Receipts of all payments above Rs . 20/ -should be on a revenue stamp worth 20 p .

2 · . In case of the cash memos when the amount exceeding Rs . 20/ -receipt is required to be obtained on stamp .

3 · . Cash Memos should be in the name of the Trust .

62 · . All vouchers must be retained for the period to be laid down for each class of payment and in any case they shall not be destroyed , before the accounts of the period has been audited .

63 · . All vouchers must be stamped or written in red ink "Paid" so that they may not be used again .

64 · . In respect of account heads , the classification as prescribed in these rules should be strictly followed .

65 · . The classifications on bills should be recorded by the officer drawing the bill while that on the challans should be recorded by the officer responsible for collections of dues and making remittances into the Treasury . A reference of the bill for which payment is being made through cheques shall be given on the back of the counterfoil of the cheque to facilitate reference to the original voucher on which the charge has been raised .

66 · . In order to facilitate check of establishment bills and to ensure that no charge is paid twice , an Establishment Check Register in U.I.T . Form No . 10 shall be maintained in which the whole establishment of the Trust shall be recorded every fresh appointment

67 · . A separate page or set of pages of the register shall be set apart for each section or sub-section of any , of each department , the different sub-sections being entered consecutive in the order of the sub-sections .

68 · . Temporary establishment shall be entered in the Establishment Check Register at the end i.e . after permanent establishment and shall under no circumstances be mixed up with it . The period for which temporary establishment has been sanctioned shall distinctly be specified at the top showing the term of employment to prevent admission through an over sight of pay for a period in excess of the sanctioned period .

69 · . The pay of the Trust establishment shall be drawn in salary bill in U.I.T Form No . 11 and full details showing names of the incumbents section-wise except in case of work charged staff of those paid out of contingencies . Sanctioned strength scale of pay of each section shall be entered on the top in red ink and entries in each section shall be totalled separately and individual total of each section added at the end to bring out a grand total of the bill .

70 · . The salary bill shall be signed by the Head of Office who

71 · . The following instructions shall be observed in preparing the salary bills—

72 · . Pay and allowances of an official of the Trust may , when be is unable to present himself in person to receive payment , be paid to a Banker or Agent duly authorised by him to receive the money , and give a legal acquittance provided that the Banker or the agent holds a legal power of attorney in his behalf . Acquittance of the payee for the amount of pay and allowances shall invariably accompany the letter of authority given to the banker or agent , which shall be surrendered to the Head of Office .

73 · . (a) The duty of making proper deductions from salary bills on account of provident funds . Insurance Premium and other funds , Income Tax & House Rent etc . shall devolve on the drawer . A different recovery schedule U.I.T . Form No . 15 for all deductions shall be attached to the bill . The Head of Office shall issue a cheque in favour of the Treasury Officer in payment of the amount of deductions pertaining to the Govt , and sent to the Treasury Officer duly supported with the schedules in accordance with the rules or direction issued in this behalf by the Government Department concerned .

74 · . The Head of office is personally responsible for the amount drawn on a bill signed by him , until he has paid it and obtained a legally valid receipt for it from the payee .

75 · . The travelling allowance and other permanent or fixed travelling allowance claims shall be prepared and presented in accordance with U.l.T . (Travelling Allowance) Rules Framed in this behalf . The following instructions shall be observed in preparation of Travelling allowance Bills—

76 · . An officer whose duties cause him to incur petty expenses which required to be paid at once before money can be obtained on a contingent bill , a permanent advance shall be held by Head of the Office . The sum to be held shall be fixed on the supposition that recoupments will be made at least once a month .

77 · . All permanent advances shall be recorded in the Imprest Cash Book in the Red Ink .

78 · . Each officer who holds a permanent advance shall on the first of April , in each year sign on acknowledgement that the amount is held in his custody as permanent advance . In case of transfer of charge of the Head of an office , a similar acknowledgement for the full amount shall be signed by the relieving officer . These acknowledgements shall be kept in a guard file in the office of the Trust . The permanent advance shall not be multiplied unnecessarily .

79 · . Each officer who holds a permanent advance shall keep an Imprest Cash Book in U.I.T . Form No . 18 and item of expenditure shall be entered as they occur .

80 · . When the cash in hand is running low , and the advance has to be recouped , a red line shall be drawn across the Imprest Cash Book , totals of items costs , and foil detached , all the sub-vouchers attached with it and placed before the Head of Office for pay order . Payment of the contingent bill shall be drawn by issuing a Cheque and the permanent advance thus recouped .

81 · . For all other contingent expenditure above Rs . 100/ -which cannot be met out of permanent advance a contingent biirin the U.I.T . Form No . 9 shall be prepared . Original bill of the payee , shall be attached with the bill after verification with regard to receipt of the articles billed having been received and entered in the stock register as provided in rule 92 (Chapter IX) . The Head of Office after satisfying himself with regard to genuineness of the claim shall sign a payment order and the payment of the said bill shall be made by issuing cheque as per provision 9 of Rule 31 .

82 · . An acquisition Register in U.I.T . Form No . 19 shall be maintained scheme-wise . All lands , buildings , trees etc . vesting in the Trust whether by exchange , transfer , private purchase or acquired under the Act must be brought to account therein . When any movable portion of the properties , such as material or materials are disposed of or any property is temporarily leased , the necessary reference to the entry in the Material Register U.I.T . Form No . 20 . Trees Register U.I.T . Form No . 21 . Demand and Collection Register U.I.T . Form No . 22 must be made in the remarks column of Acquisition Register .

83 · . Material Register shall be maintained in U.I.T . Form No . 20 , scheme-wise . As soon as any property vests in the Trust a detailed account of the movable portion thereof or in other words the material comprised in that property , must be entered in the Material Register in order that a watch may be kept on the disposal of such movable property . When any such movable property is sold or is utilised on construction by the Trust , the fact should be noted in the remarks column of Material Register and reference being made to the entry of demand in the Demand and Collection Register for realising cost in cash or by adjustments where the price for acquisition is based on rent and the property is auctioned stating within three months the filling up of column 3 in U.I.T . Form No . 20 is optional .

84 · . A register of trees shall be maintained in U.I.T . Form No . 21 scheme-wise . All trees vesting in the Trust shall be entered in it . When any tree or crop thereof is disposed of by sale , the serial No . of the Demand Register shall be noted in the column provided in the register of trees .

85 · . When any property which vests in the Trust is not immediately required for the purpose of a scheme and is leased temporarily , the demand must be brought to account in the Register of the demand and collection in U.I.T . Form No . 22 . All demands must be given the necessary reference to the entries in the Acquisition and Material Registers .

86 · . A register shall be maintained in U.I . T . Form No . 23 showing all buildings and lands w/hich are intended to remain the property of the Trust .

87 · . A Register showing disposal of property in U.I.T . Form No . 24 shall be maintained , a separate volume being maintained for (1) sales , (2) leases (3) transfers to Municipal Board/Councils or given exchange etc . When property is leased , a reference to the number in the Rent Roll U.I.T . Form No . 25 must be entered in the last columns . All the entries shall be checked and attested by the Head of Office .

88 · . Registers of Demand and Collection on account of copying charges and embossing charges shall be maintained in U.I.T . Form No . 26 .

89 · . At the end of the year , the Head of Office shall examine all the demand and collection registers and endorse a certificate thereon to the effect that the arrears have been correctly brought forward from the preceding years accounts and the current years demand have been correctly posted in it . At the end of the year , the account shall be carefully balanced and closed . Progressive total shall be cast and carried over from page to page and the grand total struck by a person other than the poster and to spare the accuracy of the accounts the following demand closing entries shall be made— Demand : -

1 · . Arrear Demand .

2 · . Current Demand .

3 · . Total Demand for the year .

4 · . Collection of Arrear Demand .

5 · . Collection of Current Demand .

6 · . Total Collections made during the year .

7 · . Remissions or write off made during the year .

8 · . Refunds made during the year .

9 · . Arrear

10 · . Current

11 · . Total

90 · . Stores shall include all items of expendable and issuable nature as also dead stock of non-consumable nature purchased pr acquired for use in service of the Trust .

91 · . Purchase of stores must be in the most economical nature in accordance with the definite requirement . Stores should not be purchased in small quantities but at the same time care should be taken not to purchase stores much in excess of actual requirements . All stores received should be examined , counted , measured or weighed while taking delivery and a certificate of having received them in full , in good condition , and according to specified sample if any , shall be recorded on the firms bill/invoice by the official receiving such stores . A certificate regarding entry of the articles mentioned in the bill having been entered in the stock register , giving page of the stock register shall invariably be recorded on the Bill/Invoice . These certificates should be attested by the Head of Office . In making purchase of stores , competitive tenders shall be invited for the supply of all articles after giving adequate publicity unless the value of the order to be placed is too small (below Rs . 100) and it is considered uneconomical to call for tender in which case the articles of comparable quality shall be purchased at the cheapest price available in the market after obtaining quotations from as many dealers as possible .

92 · . (i) Tfie Head of Office entrusted with the custody of stores will be responsible to their safety . He should keep them in good and efficient condition protecting them from loss , damage and deterioration . When the stores have become useless or obsolete or are rendered surplus and can not be put to any profitable use , a survey report shall

93 · . Stores will be sstsed on pl ^ and works pertaining to the Trust only and on the indent erf offidais concerned and in no case any private sale , use of business wnll be carried out of these stores .

95 · . the Head of Office shall be responsible for making prompt recovery of any payments made out of the funds of the Trust even though made in good faith , and in making recommendation for waiving such recovery for special reasons , the fullest justification must be given in support thereof i.e . practical impossibility of recovery etc . Recovery of such over payment may be waived only by the Trust .

96 · . The Trust may sanction by a three-fourth majority of members present and voting write off the value of stores rendered unserviceable in normal working or use .

97 · . All other losses of money , irrecoverable revenues , loans ,

98 · . In case where any loss is caused through fraud , forgery , defalcations , serious negligence of any servant warranting disciplinary action or through flaw on rules and procedure requiring rectifications or amendment , the Trust shall first review such a case and take appropriate actions before recommending the case to the Government for "write off."

99 · . A copy of sanctions to "write of" f" losses shall be communi -cated to the Examiner .

100 · . It is the responsibility of the Head of Office to see that all the officers who receive or pay money on behalf of the Trust maintain proper accounts thereof in such manner that information in regard to all receipts and expenditure could be deducted therefrom as laid down in the Act . All accounts shall be kept so clear , the details so fully recorded and the initial record of payments made so clear , explicit and self contained as may produce a convincing and satisfactory evidence of facts .

101 · . The Head of Office shall render accurately and promptly such accounts and returns exhibities the position of those transactions as the State Government may prescribe from time to time .

102 · . A monthly account of income and expenditure under the prescribed head by these rules be sent to the State Government in UIT Form No . 28 . The account for each month should be despatched to the State Government at the latest by 15th of the following month .

103 · . At the end of each year the Trust shall prepare an abstract of annual account in U.I.T . Form No . 29 showing its income and expenditure under each head of budget and send it to the State Government by the 15th May at the latest . The abstract of annual

104 · . Each Tmst sfiall pref^are a statement in U.l.T- Form No . 31 of the loans received from the State Govennffnent , under various heads , other loans raised by tfse Trust , Hae arrtount or instalments that have become due for repayment to the S^ e Government amount actually repaid and the t)aiar»;e due fwm the Trust , cind send this statement with the annual aoamvL

105 · . Along witti the annuaJ staten^nt . a !lst of works undertaken under various schemes , vwtti tfie pro^e ^ of experjditure as provided in U.l.T . Fomi No . 32 . Shall also be erictosed .

106 · . Annual statement sitall also be acossuif^nied by a statement of Assets and U^Miities of the Tru^

107 · . Tlie Accounts of the Trust sf^ l be kept in the Books as prescribed below :

1 · . Pass Book (Form No . 1) .

2 · . Cash Book (Form No . 3) .

3 · . Register of Money Order lecewed (Fomi No . 5) .

4 · . Register of Cheques aiKJ DemarKl Drafts received (Form No . 6) .

5 · . Classified Abstracts (lA & 7B) .

6 · . General Ledger (8)

7 · . Establishment Che« * Rosier (Form iMo . 10) .

8 · . Register of T.A . Bills (Form No . 17)

9 · . Imprest Cash Book (Form Nb . 18) .

10 · . Acquisition Register (Form No . 19) .

11 · . Material Register (Form No . 20) .

12 · . Register of Trees (Form No . 21) .

13 · . Demand & Collection Register (Form No . 22) .

14 · . Register of Trust Buildings & Lands (Form No . 23) .

15 · . Rent Roll (Form No . 24) .

16 · . Register of disposal of sites (Form No . 25) .

17 · . Register of demand and Collection on account of Copying Charges & Embossing (Form No . 26) .

18 · . Stock Book (Form No . 27) .

19 · . Register of grant-in-aid received (Form No . 33) .

20 · . Register of loans received and repayment (Form No . 34) .

21 · . Register of Investments (Form No . 35) .

22 · . Register of Deposits (Form No . 36) .

23 · . Register of invoices (Form No . 37) .

24 · . Postage Stamps Register (Form No . 38)

25 · . Register of suits (Form No . 39)

26 · . Register of telephone calls (Fonrn No . 40) .

27 · . Register of objections (Fomri No . 42) .

28 · . Register of licence (From No . 43) .

29 · . Register of advances (Form No . 46) .

108 · . The audit of the accounts of the advances of the Trust shall be governed by the provisions of Rajasthan Local Fund Audit Act , 1954 and Rajasthan Local Fund Audit Rules , 1955 made under the said Act .

109 · . The Tmst shall make suitable arrangements to enable the audit party to hold the office for conducting audit , and shall keep all records , statements etc . ready for the purpose of audit and produce these in the manner as demanded by the audit party .

110 · . The Head of Office shall prepare the financial statements prescribed by the Local Fund Audit Rules , 1955 and actual accounts for the period for which audit has become due , and pjoduce these when demanded by the audit .

111 · . The report of the Examiner , shall be sent to the Govern -ment . A copy of the report of the Trust shall be sent to the Head of Office who shall see that the irregularities pointed out in the audit report are promptly attended to and rectified .

112 · . The Head of Office shall promptly attend to the requisitions and,objections issued during the audit and return them with the least possible delay to the audit . Compliance of the audit reports sent by the Examiner , shall be made in accordance with procedure laid down in rule 28 of Rajasthan Local Fund Audit Rules , 1955 .

113 · . The Trust shall maintain a register of grant-in-aid received in U.I.T . Form No . 33 . Separate ledger account for each grant-in-aid shall also be maintained in the general ledger to see as to what extent the expenditure has been incurred , utilised out of the particular grantin-aid and progressive total taken to classified abstracts of expenditure .

114 · . The Trust shall maintain a Register of loans received from the Government in U.I.T . Form No . 34 and repayments shall be entered in it . A separate page shall be opened for each loan and loans from the Government shall be kept distinct from loans received from other source . Each entry therein shall be attested by the Head of Office . Government securities shall be kept distinct from other investments .

115 · . The Trust shall maintain a register of investments in U.I.T . Form No . 35 .

116 · . The Trust shall maintain a register of deposits (Securities) made with the Trust , in U.I.T . Form No . 36 . The register shall be in two sets , one for the securities of employees of the Trust and pther for tenants or contractors deposits . The former may not be written up annually but the entries of the latter , which have not been refunded or forfeited shall be carried fonward in detail to succeeding pages of the same register or if sufficient space is not available to a new register

117 · . The Trust shall maintain a register of Bills/invoices in UIT Form No . 37 wherein all bills received from contractors , suppliers , shall be entered as soon as received . The register shall be maintained by the store keeper , who shall enter the date of verification after entry into the store ledger under dated initials of the Head of office . Particulars regarding payment of the bill shall be completed by the Accountant of the Trust under his dated initials .

118 · . The Trust shall maintain a Postage Stamps Register in U.I.T . Form No . 38 . Separate pages shall be allotted for each denomination . Entries of the receipt and issue shall be attested by the Head of Office .

119 · . For keeping a record of all suits to which the Trust is a party a register of suits shall be maintained in U.I.T . Form No . 39 in two volumes , one for suits to which the Trust is the plaintiff and the other for suits to which the Trust is defendant . The particular of each suit shall be entered as soon as a suit is instituted a notice of the institution of a suit is served , received and further action taken thereon recorded from time to time . Appeals shall be entered on separate pages allotted for the purpose and cross reference quoted in the register . This register should periodically be checked and signed by the Head of Office and laid before the Trust once every half year for revision .

120 · . A register of telephone calls shall be maintained in U.I.T . Form No . 40 .

121 · . For maintaining a record of assessment and objections relating to betterment charges the assessment list and the Register of objections shall be maintained in U.I.T . Form No . 41 and 42 respectively when assessment is completed , each item will be attested by the Assessing Officer and the list shall be totalled and checked . Subsequent changes in the list if any , will also similarly be attested .

122 · . (i) Register for these taxes , fee etc. , which are collected by means of licence shall be kept in U.I.T . Form No . 43 .

124 · . The Budget is a statement of receipts and expenditure of the Trust , for a financial year .

125 · . The budget estimate of receipt and expenditure classified under the heads given in Form 29 shall be drawn up by the Head of Office .

126 · . The sums to be provided in estimates of receipt or expenditure under a particular head must be such sum as can be raised or expended during the year . Estimates should be as close and accurate as possible . A saving in an estimate constitutes as much a financial irregularity as an excess in it .

127 · . Estimate of revenue of receipt should show the amount actually expected to be received during the coming year , including grants to be received from the State Government etc . The arrears , if any standing over from past years for collection should be included

123 · . in U.I.T . Fonm No . 44 .

128 · . In the case of Fluctuating revenue or receipts the actual past of three years and the sanctioned estimates of the current year shall be kept in view with regard to any general tendency either to stability , increase or decrease which the figures relating to past year may indicate and the probable effect of any special factor which may influence the revenue during the particular year .

129 · . Provisions should be made for gross receipts unless there are any instruction to the contrary in a particular case .

130 · . Provision for refunds is to be made under the head of revenue under a separate minor head "Deduct Refunds " by means of deduct entry from the total estimated revenue under the major head .

131 · . The reasons for the estimates for the ensuing year should carefully be explained , item by item in a budget note . Where an estimate proposed for the ending year in any way abnormal , due regard should be paid to the following—

132 · . While framing the estimates for expenditure for the ensuing year , current year's estimates should not be accepted as the only basis . The need for every item must be fully scrutinised before it is included in the estimates . The estimates for every item should provide for what is expected to be actually paid during the year including arrears . The provisions should be for gross expenditure .

133 · . It should be ensured that adequate and suitable provision is made —

134 · . The estimates should be in two parts (i) for existing expenditure , and (ii) for new expenditure , separate estimates should be framed with explanatory notes , while framing estimate for new expenditure , attention should be paid to the necessity of raising new resources to meet additional demand and the proposal for the necessary measures in connection with new scheme viz. , betterment charges etc . should simultaneously be drawn up and considered .

135 · . Along with the budget , complete accounts of the receipts and expenditure for the financial year preceding the one during which the estimates are framed should also be furnished by the Trust , e.g . the accounts of receipts and expenditure relating to the year 195859 should be furnished along with the budget estimates for 1960-61 being framed in 1959-60 .

136 · . While framing an estimate for sanctioned establishment , whether permanent or temporary , the following procedure should be adopted—

137 · . The following shall be the programme for preparations and scrutiny of the budget estimates—

1 · . Last date for submission of the Budget Estimates by 15th January , the Head of the office to the Trust .

2 · . Last date for submission of the budget estimates by 1st February , by the Trust to the Government .

3 · . Last date for return of the sanctioned budget to the Trust by the Government 15th March .

138 · . If the Government is satisfied that adequate provision has not been made in the budget estimates to give effect to the provisions of the Act , it shall make such modifications as may be necessary to secure such provisions and sanction the budget not later than 15th March every year .

139 · . An appropriation (i.e . provision in the budget) is intended to cover all charges , including all liabilities of past year , due to be paid during the year .

140 · . The amount provided under any head in the budget sanctioned by the Government may be transferred to any other head provided;

141 · . In the course of a year , if the Trust finds it necessary to make additional provisions under any major head in the budget a supplementary or revised budget may be framed , and submitted to the Government who shall pass the supplementary or revised budget and accord sanction to the Trust ,

142 · . The budget estimates shall be prepared and presented in the U.I.TFormNo.45to49 .

143 · . Copying fee under section 74 (1) (b)— The fee payable or a copy of extracts from the Municipal assessment list furnished to the Chairman under section 35 of the Act shall be Re . 1 / -per 100 entries or part of 100 entries .

144 · . Appointment punishment and dismissal of Trust officers and servants under section 74 (1) (c)— All questions connected with the appointment , punishment or dismissal of officers or servants of the Trust appointed other than officers to offices requiring professional skill , not below the rank of Assistant Engineer , shall be referred to the State Govemment for decision .

1 · ^.'^. 3fR 56 f^Hi 29.1.1994 5RrMiisr'Rn TIuRSJH ^ra-'PT 1^^!^'trPI 4 (f) (I)

146 · . Trust reports under section 74 (1) (h)—(1) The Trust shall submit to the State Government not later than the 15th June in each year a report dealing with the operations of the preceding year .

147 · . Powers to grant leave of absence and allowances under section 74 (1) (j)—Until specific rules are made in this behalf , the provisions in the Rajasthan Service Rules , regarding the grant of leave , leave allowances and acting allowances sha'l mutatis mutandis apply to the officers and servants of the Trust except to the officers on deputation from the Government or other bodies .

148 · . Provident Fund under Section 74 (1) (k)—Every Trust shall establish and maintain a provident fund which shall be governed by the rules made by the State Government to the employees of Municipalities in this State .

1 · . Added by Notification No . F . 1 (40) UDH/11/83 dated 9.8.1985 , published in Raj . Gazette Part 4 (Ga) (I) dated 12.9.1985 .

1 · . Entries shall be made in the Pass Book by the Cashier for all transactions of remittances into or withdrawals from the Treasury/Sub-Treasury made through the office of the Trust , and by the Treasury Officer/Sub-Treasury Officer for direct remittances made into the Treasury .

2 · . Each entry in the Pass Book shall be initialled by the Treasury Officer/ Sub-Treasury Officer under rubber stamp of Treasury/Sub-Treasury after comparison of the original entry made in register of Personal Ledger Account .

3 · . At the close of the month entries on cash side of the Pass Book shall be totalled and balance struck , compared with the cash book , and difference if any , shall be reconciled .

4 · . The Pass Book shall thereafter be sent to the Treasury/Sub-Treasury for verification and certificate of the Treasury Officer/Sub-Treasury Officer of the balance .

5 · . Pass Book shall be kept under lock and key and personal custody of the Head of Office .

1 · . I certify that the expenditure charged in this bill could not with due regard to the interest of the Trust be avoided and "that the charges have really been paid" .

2 · . I certify that I have satisfied myself that special pircumstances have rendered the temporary excess expenditure over the monthly proportion of the budget grant under the head necessary , and that an additional grant will be obtained if there is a likelihood of the annual grant being exceeded . no excess expenditure over the monthly

3 · . 1 certify that there has been proportion of budget grant .

1 · . Pay

2 · . Allowances .

3 · . Deductions. .

114 · The Rajasthan Urban Improvement Trust Rules , 1961

2 · . That all persons on pay not exceeding Rs who are not subscribers to the provident funds andfor whom pay has been drawn in the bill have actually been entertained during the month .

3 · . That the bill has been checked with the sanctioned scale recorded in the establishment check register .

4 · . That the entries of previous bill have been made in the establishment register .

5 · . That no person for whom house rent allowance has been drawn in that bill has not occupied quarters during the period for vyhich the allowance has been drawn .

6 · . That the amount of pay and leave for \he period has not previously been drawn and disbursed to the employee .

1 · . Last Pay Certificate of Shri of the Proceeding on to

2 · . He has been paid up to at the following rates :

3 · . He made over charge of the office on the noon of

4 · . Recoveries are to be made from the pay of the servant of the Trust as detailed in the reverse .

6 · . He is entitled to draw the following :

7 · . He is also entitled to joining time for days .

8 · . He has availed days casual leave upto the date of issue of the certificate .

9 · . days privilege leave is due to him on the date of issue of certificate .

2 · . The figures (1) or (2) should be placed against each name according as the reason (1) or (2) applies . The explanatory memo should be submitted in any case in which reason (2) applies .

1 · . Journeys of different kinds , and journeys and halts should not be entered on the same line . Only other kind of allowance should , therefore , be filled in on the same line and its and amount carried on separately into the last money column .

2 · . Permanent travelling , conveyance and horse allowances should be drawn along with the pay of the Government servant and not in Travelling Allowance Bills .

3 · . Fractions of a mile in the total of a bill for any one journey for each person should not be charged fee .

4 · . When the first item of a Travelling Allowance Bill is a halt , the date of commencement of that should be stated in the "Remarks " column .

5 · . If daily allowance is claimed in respect of a road journey , the numbers of miles travelled should be entered in column 14 and the daily allowance in columns 17 to 19 .

6 · . When travelling allowance is claimed in respect of a journey to or from a hill station , it should be mentioned in the "Remarks " column whether or not the halt has exceeded ten days .

7 · . A claim for travelling allowance for a journey to give evidence should be supported by a certificate of attendance given by the court or other authority which summoned the servant .

1 · . Certified that I have satisfied myself that the amounts included to bills drawn as month/2 months/3 months previous to this date , with the exception of those detailed below for which the total amount has been refunded by deduction from this bill have been disbursed to the Government servants therein named and this receipt taken in the office copy of the bill as in a separate acquittance roil .

1 · . This register is meant for recording :

2 · . Separate registers or page , or pages in the register for each kind of demand according to the requirements of convenience may be kept .

3 · . Entries in the register shall be made by the clerk appointed for the purpose and checked by the officer appointed by the Chairman in token of its correctness .

1 · . Sale proceeds of land premia on leases .

2 · . Sale proceeds of buildings .

3 · . Receipts from Betterment tax .

4 · . Rents .

5 · . Temporary letterings .

6 · . Revenue from markets and hawkers stands .

7 · . Revenue from sewage disposal .

8 · . Sale proceeds of trees , grass and fruit crops .

9 · . Sale proceeds of machinery , tools , plants and other movable property .

10 · . Sale proceeds of .<?tnro

128 · The Rajasthan Urban Improvement Trust Rules , 1961

11 · . Other Receipts .

12 · . Interest .

13 · . Grants and contributions .

14 · . Recoveries on account of services rendered to private individuals , local bodies and Government .

15 · . Loans raised .

16 · . Realisation of sinking funds for repayment of loans .

17 · . Sale proceeds of Government securities .

18 · . Sale proceeds and credit for cost of stores purchased for general purpose .

19 · . Recovery of Advances .

20 · . Deposits .

1 · . General Administration .

2 · . Schemes .

3 · . Engineering .

4 · . Trust Buildings , Markets and Hawkers places .

5 · . Works taken over from the Municipal Board/Council .

6 · . Survey of lands .

7 · . Refunds .

8 · . Charges for interest and sinking funds .

9 · . Cost of work for private , individual , local bodies & Government .

10 · . Agriculture .

11 · . Other charges .

12 · . Payment of loans .

13 · . Payment to sinking funds .

14 · . Investment in securities other than sinking funds .

15 · . Purchase of stores for general purposes .

16 · . Advances

17 · . Refund of deposits .

1 · . Certified that the cash balance has been physically examined by actual count and agrees with the account balance . The Trust figures of remittances made into treasury and cheques drawn have been reconciled with the Treasury/Sub-Treasury and the differences , if any , between the treasury and Trust accounts have been explained in the cash book .

2 · . I further certify that the expenditure entered in the account could not with due regard to the interest of the trust be avoided that to the best of my knowledge and belief , the payments included in this account have been duly made to the parties entitled to jeceive them . I have obtained vouchers for all the payments made and am personally responsible to see that they can not be used again .

1 · . Sale proceeds of land premia on leases .

2 · . Sale proceeds of Buildings .

3 · . Receipt from betterment tax

4 · . Rents

5 · . Temporary lettings .

6 · . Revenue from markets and Hawkers stands .

7 · . Revenue from sewage disposal .

8 · . Sale proceeds of Trees , grass and fruit crops .

11 · . Other receipts .

12 · . Interest .

13 · . Grants and contributions .

14 · . Recoveries on account of services rendered to private individuals , local bodies and Govemment; Total Indorne

15 · . Loan raised

16 · . Realisation of sinking funds for repayment of loans .

17 · . Sale proceeds of Govemment securities .

18 · . Sale proceeds and credit for cost of stores purchased for general purpose .

19 · . Recovery of Advances .

20 · . Deposits .

1 · . General Administration .

2 · . Schemes .

3 · . Engineering .

4 · . Trust Building , Markets and Hawkers places .

5 · . Works taken over from the Municipal Board/Council .

6 · . Survey of lands .

7 · . Refunds .

8 · . Charges for interest and sinking funds .

9 · . Cost of works for private individuals , local bodies & Govt .

10 · . Agriculture .

11 · . Other charges .

12 · . Payment of loans .

13 · . Payment to sinking funds

14 · . Investment in securities other than sinking funds .

15 · . Purchase of stores for general purposes

16 · . Advances .

17 · . Refund of deposits .