NRRDA-Ao21(17)/l/2017-FA/357746 National Rural Infrastructure Development Agency

5th Floor, 15 NBCC Tower Bhikaji Cama Place, New Delhi-110066

Date: 04.12.2020 To, CEO/EO /CEs of Nodal Department of PMGSYof all States.

Subject: Booking of receipt & expenditure incurred from Maintenance Fund in OMMAS (R&P) Module.

Sir/Madam, Kindly refer this office letter Nb. NRRDA-G021(17)/2/2019-FA-36483 dt. 18.2.20 (copy enclosed) vide

which new accounting heads that were opened for booking of the receipt and expenditure of Central & State Govt. share of incentive money on OMMAS and some other expenses, were communicated to all SRRDAs. These new heads/sub-heads were added to monitor the receipt arid expenditure of Central & State Govt. share of incentive money on OMMAS.

It has been observed on review of accounts that some states are not booking the amount of Central / State Government Incentive money received by themand expenditure incurred from these in maintenance of PMGSY roads, under the correct sub heads in OMMAS. Accordingly, for the benefit of SRRDAs and PIUs, the details of the new subheads created on OMMAS and the type of receipts or expenditures to be booked under them are explained below:

SI. Head of Account Dr/Cr Major Accou Entry· Type of Receipt /Expenditure bal. Head nt to be to be booked

No. Head made No. by

101. Maintenance Funds State

101.4 State share of PMGSY Credit 101 101.04 SRRD Corresponding state share of. Maintenance Fund (Incentive lA incentive money received by Money) received by SRRDA the SRRDA

102. Maintenance Funds Central

102-4 Central .Maintenance Fund Credit 102 102.04 SRRD Central share of incentive (Incentive Money) received by lA money received by the SRRDA SRRDA

141. Expenditure on Periodic Renewals of Roads

141.9 Periodic Renewals PMGSY Debit 141 141.09 DPIU Expenditure on periodic Roads from Incentive money- renewal of .roads done from Central Fund Central incentive fund

141.10 Periodic Renewals PMGSY Debit 141 141.10 DPIU Expenditure on periodic renewal Roads from Incentive money- of roads done from state share of State Fund incentive fund

144. Expenditure on Routine Maintenance for post 5 Year

144.1 Routine Maintenance for post Debit 144 144.01 DPIU Expenditure on routine 5 Year PMGSY Roads from maintenance for post 5 years on State Funds PMGSY roads done from State

fund. 144.2 Routine Maintenance for post Debit 144 144.02 DPIU Expenditure on routine

5 Year PMGSY Roads from maintenance for post 5 years on Central Funds PMGSY roads done from Central

Funds

144.3 Routine Maintenance for post Debit 144 144.03 DPIU Expenditure on Routine 5 Year Non-PMGSY Roads Maintenance for post 5 years for from State Funds Non-PMGSY roads done from

State Funds

144,4 Routine Maintenance for post Debit 144 144.04 DPIU Expenditure on Routine 5 Year from District Panchayat Maintenance for post 5 years Funds done from District Panchayat

Funds

144.5 Routine Maintenance for post Debit 144 144.05 DPIU Expenditure on Routine 5 Year from Block Panchayat Maintenance for post 5 years Fund done from Block Panchayat

Funds

144,6 Routine Maintenance for post 5 Debit 144 144.06 DPIU Expenditure on Routine [Year from Village Panchayat Maintenance for post 5 years Funds done from Village Panchayat

Funds 144.7 Routine Maintenance for post Debit 144 144,07 . DPIU Expenditure on Routine

5 Year from Marketing Board Maintenance for post 5 years Funds done from Marketing Board

144.8 Routine Maintenance for post Debit 144 144.08 DPIU Expenditure on Routine 5 Year from Others Maintenance for post 5 years

done from Other Funds

144.9 Routine Maintenance for post Debit 144 144,09 DPIU Expenditure on Routine 5 Year PMGSY Roads from Maintenance for post 5 years for Incentive money-Central Fund PMGSY Roads done from Central

incentive 144.10 Routine Maintenance for post Debit 144 144.10 DPIU Expenditure on Routine

5 Year PMGSY Roads from Maintenance for post 5 years for Incentive money-State Fund PMGSY Roads done from

Corresponding State share of incentive

In view of the above, you are requested to instruct the officials in SRRDA / PIUs to book the Incentive money received and expenditure incurred on maintenance of PMGSY roads using the new heads/sub­ heads. Further, the States that have booked the funds receipt and expenditure in other accounting head/sub-head need to transfer the balances to the appropriate head(s) as detailed above, through TEO so that the expenditure is correctly classified in the accounts. Necessary action on this matter may please be ensured on priority.

Yours sincerely, Encl: As above

Copy to:

1. · Financial Controllers of SRRDAs of all States. 2. Director P-I, NRIDA, New Delhi 3. Shri, Vijay Ingle, Programmer for uploading on the website.

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National Rural Infrastructure Deue!opment Agency (Ministry of Rural Development, Govt. of India)

S" Floor, 15-NBCC Tower, Bhikaji Cama Place, New Delhi-110066

To,

Dated: 18.02.2020

The Principal Secretary/Secretary/CEO's/CE's and FC's of Nodal Department of all States.

Subject: Opening of New Heads in the Chart of Accounts of PMGSY Manual of Maintenance Fund.

According to the existing accounting of receipt and expenditure of Central & State Govt. share of

incentive money on 0Ml\,1AS, it is not possible to monitor the receipt and expenditure being incurred by the

states against the incentive money.

2. Pursuant to the above, new account heads need to be opened in the chart of account of PMGSY

"Account Manual of Maintenance Fund".

3. Following new heads/sub-heads of Accounts are added to provide for an improved accounting and fv1IS report.

S.No. Entry to be madeb

I Head of Account i Major Account ! Head No. i Head No.

Dr/Cr bal

101. Maintenance Funds State 1101.4 State share of PMGSY Maintenance Fund

(Incentive Mone ) received b SRRD.A Credit 1101 101.04

I 102 102.04 I I

141 141.09

141 1141.10 I

SRRDA

I 102. Maintenance Funds Central i 102.4 Central Maintenance Fund (Incentive

Mone ) received b SRRDA Credit SRRDA

141. Ex enditure on Periodic Renewals of Roads

141.10

i r

Periodic Renewals PMGSY Roads from Incentive monev-Central Fund

Debit DPIU

Periodic Renewals PMGSY Roads from Incentive money-State Fund

Debit I DPIU y , 144. h}..,,en rture on outme amtenance or nost 5 - ear r+ I Routine maintenance post 5 years of Debit 1144 1144.01 DPIU ! 144.1

l PMGSY Roads from State Funds I 144.2 I Routine maintenance post 5 years of Debit ! 144 1144.02 I DPIU I ! PMGSY Roads from Central Funds I i i ! 1144.3 I Routine maintenance post 5 years of Debit J.144 I 144.03 DPIU I I Nc.r:-?MGSY Roads from State Funds I i I 1 . I Routine maintenance post 5 years from Debit 1144 ! 144.04 DPIU I 44.4

i District Panchavar Funds I ' I U,4.5 ! Routine maintenance post 5 years from Debit I 144 1144.05 DPIU I ! Block Panchavat Funds I -·-- i I

i !--~'.··6 ' Routine maintenance post 5 years from Debit 1144 1144.06 I DP!U l Village Panchavar Funds I l ; l

i 144.7 Romine maintenance post 5 years from I Debit i 144 I 144.07 I DPIU i '

I 144.9

I I l ! !44.!0

I

d. R M. f,

: Marketing Boara Funds

i Routine maintenance post 5 years from Debit 144 144.08 DPIU Others

I Routine maintenance post 5 years of Debit 144 144.09 DPIU I PMGSY Roads from Incentive money- I I Central Fund I Routine maintenance pose 5 years of Debit 144

I 144.10 DPIU

I PMGSY Roads from Incentive money- ! State Fund

j<n) Corrigendum to Explanatory Notes on Chart of Accounts

t,~ccount Code Explanatory Notes jl\umber

~01.04 [This head takes to credit the State share of incentive money received by SRRDA.

02.04 This head takes to credit the Central share of incentive money received by SRRDA.

A 141.09 DPIU will debit periodica!N.~~f PMSGY Road from incentive money of Central Share. I ,.

1141.10 DPIU will debit periodical~·· · '!f PMSGY Road from incentive money of State Share. 44.01 to 144.10

[Fhese heads of accounts are self explanatory: these relates to routine maintenance fo: post 5 years of PMSGY Roads from differem funds.

3. In addition to above, in the nomenclature of head 121.02. "PMGSY" has been replaced with "Non- PMGSY".

4. All the concerned SRRDA/PIUs may please note and take further necessary action on booking of Central/State Share for receipt and expenditure for PMGSY works.

5. This issues with the approval of AS & DG, NRIDA.

• Yo"'\JY (Ka~sh bisht)

Dy. Director{F&A)

Copy for information to:- l. Director Accounts, 0/o Comptroller & Auditor General of India, 10, Bahadur Shah Zafar Marg, New Delhi-11000:;:.

2. Chief Controller of Accounts, Ministry of Rural Development, Government of India, Room No.zai, Krishi Bhzwan, New Delhi. 3. PPS to AS &DG, NRIDA, MoRD, Krishi Bhawan, New Delhi 4. Joint Secretary(RC) &DG, NR!DA, MoRD, Krishi Bhawan, New Delhi 5. Director {P-I/P-II/P-!!I/Tech) NRIDA, New Delhi 6. Joint Director, Centre for development of Advances Computing, s'hFloor, Westend Centre 3, 169/I, Sector II,D P Road, Aundh, Pune-411007 for making necessary provision in the R&P Module ofOMMAS.