Thane Municipal Corporation
लेखा विभाग
विभाग प्रमुख श्री. मनेष वि. वाघीरकर
दूरध्वनी / भ्रमणध्वनी क्रमांक +९१-२२-२५३३२६५४      विस्तार क्रं. - 236
ई-मेल cafo@thanecity.gov.in
विभागाची कामे:
  • अंदाजपत्रक : महाराष्ट्र महानगरपालिका अधिनियमातील कलम ९५ ते१०० (अ) नुसार आर्थिक वर्षासाठी अंदाजपत्रक तयार करून जमेचे उद्दिष्ट ठरवून त्याप्रमाणे खर्चासाठी तरतुदी उपलब्ध करून देवून अर्थसंकल्पीय तरतुदीच्या कक्षेत खर्च करणेतसेच अंतर्गत लेखापरीक्षण व वित्तीय व्यवस्थापनावर नियंत्रण ठेवणे. आर्थिक वर्ष सुरु झाल्यानंतर विभागाने प्रस्तावित केल्यास कलम १०१ ते १०४ नुसार मा. स्थायी समिती व मा. महासभेच्या मान्यतेने पुनर्विनियोजन करण्यात येते.
  • वित्तीय नियंत्रण :
    १) आर्थिक बाबींशी संबंधित प्रकरणावर अभिप्राय देणे.
    २) जमा खर्चाचा नियमित आढावा घेणे.
  • अंतर्गत लेखापरिक्षण:
    १) विविध विभागांकडून आलेले प्रशासकीय मान्यतेचे प्रस्ताव व निविदा नस्त्यांची विहित मुदतीत तपासणी करणे.
    २) लेखा विभागात प्राप्त झालेल्या सर्व प्रकारच्या देयकांचे अंतर्गत लेखापरिक्षण करून त्यांचे प्रदान करणे.
    ३) महापालिका अधिकारी व कर्मचा-यांची वेतन देयकेतपासून प्रदान करणे.
  • गुंतवणूक : महाराष्ट्र महानगरपालिका अधिनियमातील कलम ९२ नुसार विविध खात्यांतील शिल्लकेची गुंतवणूक करणे.
  • कर्ज : महानगरपालिका अधिनियमातील कलम १०९ नुसार विविध प्रकप्लांसाठी वित्तीय संस्थांकडून कर्जाच्या उभारणीचे प्रस्ताव तयार करणेव घेण्यात आलेल्या कर्जाची परतफेड करणे .
  • प्रशासकीय अहवाल व सबसिडी अहवाल : महाराष्ट्र महानगरपालिका अधिनियमातील कलम ९४ नुसार प्रशासकीय अहवाल व कलम ९५(अ) नुसार सबसिडी अहवाल तयार करणे.
  • द्विनोंद पद्धतीनेलेखांकन :
    १) दैनदिन जमा / खर्चाच्या नोंदी द्विनोंद लेखांकन पद्धतीनुसार ठेवून दैनदिन रोखवही लिहिणे.
    २) महानगरपालिका अधिनियमातील कलम ९४ नुसार महापालिकेच्या ताळेबंद व जमा / खर्च विवरणपत्र तयार करणे.
  • भविष्य निर्वाह निधी : महापालिका अधिकारी / कर्मचा-यांच्या वेतनातून कपात होणा-या भविष्य निर्वाह निधीचा कर्मचारीनिहाय स्वतंत्र हिशेब ठेवणे. कर्मचा-यांच्या जमा निधीमधून परतावा किंवा ना परतावा अग्रिम देणे, वार्षिक विवरणपत्राचेवाटप करणे, सेवानिवृत्त कर्मचा-यांना भविष्य निर्वाह निधीचे अंतिम प्रदान सेवानिवृत्तीच्याच दिवशी करणे.
  • सेवानिवृत्ती वेतन :
    १) महापालिका अधिकारी/कर्मचा-यांची सेवानिवृत्ती/कुटुंब निवृत्ती वेतन प्रकरणेअंतिम करणेव दरमहा पेन्शन अदा करणे.
    २) मा. महासभेच्या दि. २५ जुलै २००७ च्या ठरावानुसार या तारखेनंतर नियुक्त झालेल्या कर्मचा-यांना पेन्शन ऎवजी परिभाषिक अंशदान निवृत्ती वेतन योजना लागू करण्यात आली आहे. त्यानुसार कर्मचा- यांचा हिस्सा व महापालिकेचे समतुल्य अंशदान यामध्ये जमा करण्यात येते .
  • कर्मचारी अग्रिम : महापालिका कर्मचा-यांना घरबांधणीसाठी, दुचाकी वाहन खरेदी व संगणक खरेदीसाठी अग्रिम देणेव कर्मचा-यांच्या वेतनातून ठराविक ह्प्यात वसुली करणे.
  • शासकीय करांचा ऑनलाईन भरणा :
    १) महापालिका अधिकारी व कर्मचारी तसेच कंत्राटदार यांचेआयकर विवरणपत्र तयार करून देणे.
    २) महापालिका अधिकारी व कर्मचारी तसेच कंत्राटदार यांचेआयकर, मूल्यवर्धित कर व इतर करांचा ऑनलाईन भरणा करणे.
अहवाल :
Accounting Policies Used In Preparation of Financial Statements for Financial Year 2005-2006
A. Basis of Accounting
The accounts have been prepared on a modified accrual basis. This implies recognition whenever possible of major revenue streams when earned and recognition of expenses at the time of passing of the bills regardless of when the related cash flows takes place.
B. Revenue Recognition
Significant items of revenue of the Corporation, other than those mentioned hereunder are recognized on the occurrence of the underlying transaction, i.e. on accrual basis.
C. Revenue recognition in particular cases
i. Octroi
Octroi collections and refunds are accounted for on receipt basis. Considering the nature of this revenue, the variation between Accrual and receipt not being significant in value, a modification from pure accrual was considered acceptable. Except in the cases of sums collected on current account and in regard to payment of refunds where there can be certain timing differences the point of accrual and collection is generally the same.
ii. Property Taxes
Rebates granted against property taxes due are recognized in the year of grant of the rebate.
iii. Revenue Grants, Subsidies & Special Funds
Revenue from Grants is recognised on cash basis. The sums received as MP & MLA fund grants are recognised as revenue of the year in which the same are received. These funds are received against expenditures incurred in the current year or earlier. No separate accounting of the expenditure incurred out of these funds and assets created therefrom has been possible in the year under consideration.
D. Prepaid Expenses
Expenses such as insurance paid during the year, (a proportion of which may relate to a part of the succeeding financial year) have not been apportioned over the actual period to which such expenditure relates. This is because of the difficulty in capture of the suitable data cost effectively and the Consequential difficulty in scientific apportionment of composite expenditure.
E. Establishment Expenses
Establishment expenses include employee costs namely; salary, bonuses, employee welfare and other related costs but do not include any provision for pension or gratuity, which is recognised in the year of payment.
F. Earmarked Funds
Earmarked Funds are not represented by specific identified investments as past data regarding receipt of such special / earmarked funds and their utilisation is not presently available.
G. Secured Loans
Secured Loans obtained from Banks are secured against the escrow of the receivables of four wards.
H. Deposits received, Creditors balances and Other Current Liabilities are unconfirmed, as there is no existing system of having third party confirmations.
1) a) Fixed Assets
1. Assets acquired by way of purchase or construction are valued at their cost of acquisition or cost of construction, interest and other allocable indirect expenses incurred during construction period have not been capitalised.
2. In considering the assets, particularly fixed assets vested with TMC from Gram Panchayat, the strict test of legal title has not been always insisted upon. This is in view of certain pending matter relating to transfer of titles, which are being followed up with the authorities concerned. However, since control of assets is effectively with TMC, the same has been considered as part of the assets of TMC.
3. In determining the cost of acquisition, incidental direct costs have been considered as per the above-referred guidelines. However, borrowing costs and certain departmental costs which cannot be directly identified with the particular assets have not been included in arriving at the valuation of Fixed Assets.
4. The fixed assets considered in Opening Statement of Affairs as at 01.04.2004 have been identified and compiled based on data/information furnished by the various departments of TMC, particulars of which is furnished as under :
Category of assets Type of assets included in the category Method of valuation of the assets Rate of Depreciation
Land & Building Land Ready Reckoner rates 0
Buildings Actual Costs 3.34%
Infrastructure assets Roads & Bridges Actual costs for roads and Ready Reckoner Rates for Bridges 2% & 20% (See Note 1 below)
Sewerage & Drainage As per valuation done by INDO-USAID 3.33%
Water Ways As per valuation done by INDO-USAID 3.33%
Public Lighting Actual Costs 15%
Plant & Machinery Plant & Machinery Actual costs and replacement cost for few items 10%
Vehicles Actual costs 15%
Office & Other Equipments Actual costs and replacement cost for few items 15%
Furniture & Fixtures Furniture, Fixtures, fittings and electrical appliances Actual costs and replacement cost for few items 15%
Computers Computers 20%
Computer Softwares 20%
Notes:
1. Fixed Assets are being depreciated on Straight Line Method, based on the rates consistently being applied by the Corporation.
2. In case of roads, the 40% of the cost incurred on roads is depreciated @ 20% assuming the life of 5 years and the balance 60% is depreciated @2% assuming the life of 50 years.
3. Depreciation has been provided on straight line method. The assets acquired on or after 1st October are depreciated by applying half the rates.
4. In case of assets capitalized during the year out of Capital Work in Progress , date of completion of assets is not determinable accurately. Hence, depreciation has been provided by applying the rates for full year.
Although all information received from the various departments has been included in the above compilation, the process of physical verification of all the fixed assets is not complete. To the extent of any discrepancy is noticed in the course of physical verification, the above noted assets would undergo a change.
b) Capital Work in Progress (CWIP)
Capital expenditure attributable to a particular asset, and incurred in respect of assets which are pending completion or installation, are included in the particular asset or project group under CWIP. All other expenditure, incurred during the completion or construction stage of the asset or project, and which are not reasonably attributable to any particular asset, are classified as unallocated CWIP expenditure to the extent ascertainable, and are allocated to the assets on the completion or construction of the asset or project, as the case may be. All such information & information regarding assets completed during the year is based on confirmations received from concerned departments.
c) Capitalisation of assets out of Capital Work in Progress (CWIP)
Assets are capitalized during the year when they are kept ready for use and are considered as completed as per measurement book submitted by engineers.
2) Investments
Investments reflected in the balance sheet include deposits with Chetana Cooperative Bank Ltd. which is under a receiver. Legal proceedings for recovery of the deposit and accrued interest have been initiated but the amount of ultimate recovery is doubtful. No provision in regard to possible losses in this regard has been made. Interest accrued on the said deposits has, however, not been recognised as the same cannot be considered presently to be realisable.
3) Current assets
Cash and Bank balances: The opening balances of bank accounts as per books maintained by TMC were not in agreement with the balance as shown in the bank statements. The reconciliation of some of the accounts being pending, the balance taken as the starting point in the bankbook has been taken in accordance with balance as per books. The unreconciled difference of around Rs. 251.74 Lacs shall be adjusted in future.
Unreconciled Difference as on 01.04.2005 Rs. 220.43 Lacs
(-) Difference reconciled Rs 14.65 Lacs
Balance Unreconciled Difference as on 01.04.2005 Rs 205.78 Lacs
Unreconciled Difference for the year 2005-06 Rs 45.96 Lacs
Total Unreconciled Difference as on 31.03.2006 Rs 251.74 Lacs
The process of reconciliation of earlier years is presently ongoing and entries arising out of the said reconciliation shall be given effect to in the subsequent years as and when the specific items are identified.
The receivables on account of estate, property-taxes, water charges and Kalwa Hospital are taken on the basis of information furnished by the respective departments.
4) Inventories
Consumable items are treated as expenditure incurred in the year purchase and balance remaining with respective departments as at 31st March (as intimated by them) is adjusted against the said figure of consumption and reflected as stock in hand at the year end.
5) Contingent Liabilities
Contingent Liabilities are treated in accordance with AS 4 on Contingencies and events occurring after the Balance Sheet date.
6) Provisions
Provisions are made for any liabilities or expenses pertaining to the financial year, which are likely to be incurred, and the same are charged to the appropriate revenue account.
7) Accumulated Advances Related to earlier years
Advances to others includes advances made to various departments and wards for incurring expenditure in regard to which adjustment entries have been pending for a significant period of time. (Rs. 2151.71 Lacs). To that extent the advances represent expenditure of prior years not booked as revenue expenditure. Although, the year wise / department-wise breakup of the said advances is available on record, the verification and adjustment of these balances is a time consuming job which has not been presently undertaken as the cost benefit of the same is open to question. TMC is exploring method by which these amounts reflected as advances can be suitably adjusted pending a decision in this regard the same are carried forward as part of Loans, Advances & Deposits.
8) Interest on Housing Loan
Interest on Housing Loan on accrual basis is not considered. The process of calculation of interest on housing loan for earlier years is presently ongoing and entries arising out of the said computation shall be given effect to in the subsequent years as and when the amount is determined.
9) Municipal Fund Account
This account shows net surplus of assets over liabilities of Municipal Corporation. However certain adjustments are made to Municipal Fund for the year 2005-06 which are as follows:
Particulars Amount
(Rs. In Lacs)
Amount
(Rs. In Lacs)
Balance as on 01.04.2005 as per Opening Statement of affairs 51527.68
Add:
Creditors-Construction of M.R.T
(Balance as on 01.04.2004 in case of "Creditors-Construction of MRT A/c" was wrongly taken in excess by Rs. 85.80 Lacs and hence the same is credited to Municipal Fund)
85.80
24926-U.B.I Bank A/c
(Abovementioned bank account was not considered in year 2004-05 . The same is considered in year 2005-06 with opening balance of Rs. 23.48 Lacs)
23.48
7-BOM CA Mumbra Bank A/c
(This bank account was closed in the year 2004-05. However the said account was wrongly showing a balance of Rs. 4.69 Lacs as on 01.04.2005, hence the same is rectified by transfer to Municipal Fund)
4.69
Renovation of Stadium A/c
("Outstanding Renovation of Stadium A/c" showed balance of Rs. 11.80 Lacs as on 01.04.2004 and the same has been transferred to "Renovation of Stadium A/c" However there were no such bills or creditors. Hence, the same is credited to Municipal Fund)
11.80
Grant for TMC Education
(Tax collected on behalf of Government of Rs 450.31 Lacs is adjusted as a grant by Government for TMC Education. Hence the same is credited to Municipal Fund)
450.31
Receivables - Water Dept
(Difference in Receivables of water department of Rs. 750.45 Lacs up to 31.03.2006 is adjusted to Municipal fund assuming outstanding presently shown by Water Department is correct)
750.45
Receivables - Tax Dept
(Difference in Receivables of Property Tax Department of Rs. 2433.36 Lacs up to 31.03.2006 (arising partially due to revised Tax demand for 2004-05 and earlier years not recorded/recognized in prior years) is adjusted to Municipal fund assuming outstanding shown by Property Tax Department is correct)
2433.36
Reserves
(As per GR No.1977 Dated 27.02.2004, Specified Earmarked Funds are not mandatory to maintain in future. Hence, Investments against such funds on maturity are transferred to Municipal fund Investment and accordingly such funds of Rs. 550.54 Lacs are transferred to Municipal Fund)
550.54
Sub-total of Additions 4310.43
Less:
Repairs to School A/c
("Repairs to School A/c" was wrongly considered as CWIP instead of expense in the year 2004-05, and showed a balance of Rs 21.50 Lacs. Hence the same is debited to Municipal fund)
21.50
Wireless Set-41 A/c
("Wireless Set-41 A/c" was wrongly considered as capital expenditure instead of revenue expense in the year 2004-05, and showed a balance of Rs 4.61 Lacs. Hence the same is debited to Municipal fund)
4.61
Wireless Set-53/1 A/c
("Wireless Set-53/1 A/c" was wrongly considered as capital expenditure instead of revenue expense in the year 2004-05, and showed a balance of Rs 2.76 Lacs. Hence the same is debited to Municipal fund)
2.76
Renovation of Stadium A/c
(Renovation of Stadium A/c showed a wrong balance of Rs 13.93 Lacs as on 01.04.2004. Hence the same is debited to Municipal Fund)
13.93
Other Non-significant Items 0.71
Sub-total of Reductions 43.51
Net Adjustments to Municipal Fund (4310.43-43.51) 4366.92
Municipal Fund after adjustments 55794.60
Add:
P & L Appropriation A/c as on 01.04.2005 5678.15
Surplus for the year 2005-06 7042.12
Total Surplus as on 31.3.2006 12720.27
Municipal Fund as on 31.03.2006 68514.87
ठाणे महानगरपालिके विषयी
कार्यालयीन कामकाज
ठाणे शहरातील सुविधा
ठाण्यातील करमणुक
ETender
Town Planning Department
LBT

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