ACCOUNTS BRANCH

 

                 Accounts Branch is headed by Accounts Officer {Deputy Controller(F&A)}. This Branch is responsible for proper maintenance of accounts of the Municipal Corporation Shimla.  Accounts of Municipal Corporation are being maintained under Accrual Based Double Entry System of Accounting w.e.f. 1.4.2007. Accounts Officer is assisted by following Accountant/Senior Assistants in maintaining the accounts:- 

1.                Accountant

2.                Establishment Assistant

3.                Assistant-I (Work Assistant)

4.                Assistant-II

5.                Assistant-IV

6.                Provident Fund Assistant 

1. Accountant

 a)     Keep a constant watch on the state of Cash and Bank balances and Investments relating to Municipal Fund.

 b)     Prepare Budget Estimates, allocation of Budget to various functionaries and control over Budget expenditure.

 c)     Prepare monthly/quarterly/annual accounts (Balance Sheet) of the Corporation. 

 2. Establishment Assistant

a)  Deals with processing/passing Pay Bills, Loans & Advances to employees & TA/DA of staff & verification of leave title   for payment of leave encashment etc. relating to different departments of the Corporation.

 3. Assistant-I(Work Assistant)

a)    Deals with processing/passing Work Bills relating to Municipal/Grant works, maintain proper record of various grants received, deduction of TDS/VAT from work bills and its timely deposit. Work Assistant is also responsible to ensure proper entries are recorded in the Asset Registers before passing any work bill.  

4. Assistant-II

a)    Deals with passing/processing purchase and supply bills, contingent bills and  Temporary & Permanent Advances. Assistant-II is also responsible to ensure proper entries are recorded in the Registers of Assets and Stores before passing any work bill. 

5. Assistant-IV

 a)    Deals with processing/passing Pay Bills, Loans & Advances to employees & TA/DA of staff & verification of leave  title for payment of leave encashment etc. relating to Health Department and passing of Telephone, electricity, Water bills etc. 

6. Provident Fund Assistant   

Deals with maintenance of General Provident Fund accounts and Contributory Pension Scheme accounts of employees and Investments under GPF/CPS.  PFA is also responsible for making payment of pension/retirement benefits of the retired municipal employees.     

Following General Registers and Forms are being used  for maintenance of accounts of Municipal Corporation Shimla:-

 General Registers & Forms

S.No.

Name of the Form Form No.
1 Cash Book GEN-1
2 Journal Book GEN-2
3 Ledger GEN-3
4 Cash/Bank Receipts voucher GEN-4
5 Cash/Bank Payments voucher GEN-5
6 Contra Voucher GEN-6
7 Journal Voucher GEN-7
8 Receipt GEN-8
9 Receipt Register GEN-9
10 Statement on Status of Cheques Received GEN-10
11 Collection Register GEN-11
12 Summary of Daily Collection GEN-12
13 Register of Bills for Payment GEN-13
14 Payment Order GEN-14
15 Cheque Issue Register GEN-15
16 Register of Advance GEN-16
17 Register of Permanent Advance GEN-17
18 Deposit Register GEN-18

 

MC Budget 2017-18 

MC SHIMLA -_BUDGET ESTIMATES 2016-17 

MC SHIMLA- _BALANCE SHEET 2013-14 

MC SHIMLA-BUDGET ESTIMATES 2015-16 

Shimla Municipal Corporation Balance Sheet as on 31-03-2012 (Click to view...) 

Shimla Municipal Corporation Consolidated Budget Estimates 2013-14 (Click to view...)

Shimla Municipal Corporation Budget Estimation 2014-15 (Click to view...) 

MCS Budget 2014-15