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ACCOUNTS IN JAMNAGAR MUNICIPAL CORPORATION

Jamnagar Municipal Corporation is formed as per the provisions of B.P.M.C. Act 1949.
Accounts department is established to keep and maintain proper books of accounts of Municipal Corporation.
Accounts section is established at Main office of Jamnagar Municipal Corporation.
Chief Accountant is head of accounts department, Accountant, Sr. Clerk, Jr. Clerk, etc are appointed for office working under the control of chief Accountant.
Account department has various functions as per B.P.M.C. Act 1949.
The accounts of municipal corporation are maintain for financial year i.e. 1st April To 31st March.
The books of account are maintained as per various forms prescribed as per the Municipal Account Code 1971.

Functions

To receive all money payable to the corporation and credit the same in bank account of the corporation. As per section 83 of B.P.M.C. act 1949.
To make payment on account of municipal fund as per section 84 of B.P.M.C. act 1949.
To estimate income and expenditure statement for the next financial year before 31st march of the year. As per section 95 of B.P.M.C. act 1949.
To estimate revised income and expenditure statement for current financial year after taking 8th monthly income and expenditure review in the month of December of every financial year.
To make payment of salary and pension of the employees of the municipal corporation.
To control the budget sanctioned by of the corporation.
To maintain provident fund account of municipal employee as per general provident fund act 1936.
To prepare annual receipt and expenditure statement as per section 94 of B.P.M.C. act.o
To maintain books of accounts as per provisions and procedure laid down in municipal account code 1971. Vizo General cashbook, Cheque register. Loan register, Advances register, Classification of income and expenditure, Various deposits register, Investment register, Budget register, Unpaid register, Payment register, Liability register, Cash book of various special funds, etc. (On switching over to accrual base double entry accounting system in Tally ERP9 manual book keeping is closed & the same is maintained in computer software)
To make investments of surplus money of corporation.
To make scrutiny of every bill submitted for payment.
To provide Vehicle loan, Festival & Food Grain Advances to employees.
To repay loans obtained from Financial Institutions.

Acts & Rules

Sec- 82: Constitution of Municipal Fund.
Sec- 83: Commissioner to receive payments on accounts of Municipal Fund and to lodge them in a bank
Sec-84: How the Fund shall be drawn against.
Sec- 85: Deposit of portion of Municipal Fund may be made with bank or agency out of City when convenient.
Sec-86: Restrictions on expenditure from Municipal Fund.
Sec-87: Procedure when money must covered by budget-grant is expended under clause (e), (f), (g) or (h) of sub-section (2) of section 86.
Sec- 88: Purpose for which Municipal Fund is to be applied.
Sec-89: Municipal Fund where to be expended.
Sec- 90: Temporary payments from Municipal Fund for works urgently required for public service.
Sec- 91: Constitution of Special Funds.
Sec- 92: Investment of surplus moneys.
Sec-93: Accounts to be kept in forms prescribed by Standing Committee
Sec-94: Preparation of annual admin report and statement of accounts.
Sec- 95: Estimates of income and expenditure to be prepared annually by commissioner.
Sec- 96: Budget estimates to be prepared by Standing Committee.
Sec- 99: Fixing of rates of taxes.
Sec- 100: Final adoption of budget estimates.
Sec- 101: Corporation may increase amount of budget grants and make additional grants.
Sec-102: Provision as to unexpended budget grants.
Sec- 103: Reductions or transfers .
Sec-104: Readjustment of income and expenditure to be made by the Corporation during course of official year whenever necessary.

Budget Procedure

The circular informing all the departments of Jamnagar Mahanagar Seva Sadan to prepare the statements of Actual Expenditure till the Month of November, the revision to be made to the existing budget and the Draft income and expenditure for the next financial year.
These statements are prepared by all the departments.
The Heads of all the departments discusses their revised budget of current year and draft budget for the next year and the requirement of any increase or decrease into it with the Chief Accountant and his budget team
The chief accountant and Municipal commissioner consider such summarized revised and draft budget jointly and the changes are made in the figures of income and expenditures if the municipal commissioner thinks fit.
Once the changes suggested by municipal commissioner are made, then the revised and draft budget are presented in the Standing Committee in the month of January.
The revised and draft budget is viewed and discussed by the standing committee members and passed with the changes wherever required and forwarded to the General Board for Sanction.
The councilors again view and discuss the revised and draft budget. The necessary changes are suggested as and when required and once the changes are made, after that the revised and draft budget are passed by the general board with 2/3 majority.

Budget In JMC

The Budget Procedure of Jamnagar Mahanagar Seva Sadan starts in the month of October every year.
Revised and Draft Budget is presented by Municipal Commissioner to the General Board through Standing Committee.
The budget procedure must be completed before 31st March as the draft budget as sanctioned by the General Board is implemented in the next financial year i.e.1st April.
If there is any proposal for increase in taxes or any new tax is proposed than the tax proposal must be passed by General Board before 20th February of respective year.
The Budget of Jamnagar Mahanagar Seva Sadan is mainly bifurcated into six parts.

Revenue Budget
Income	Tax and non-Tax Revenues, Education Cess, Grant, Octroi Grant, Misc. Income etc.
2 (a) Capital Budget Own Fund
Income	Sale of land and Revenue surplus
Expenditure	All developmental works sanctioned with the Budget
2 (b) Capital Grant Budget
Income	The grants given by the Govt.
Expenditure: Developmental	works under various Government Schemes
2 (c) Loan Budget
Income	Loan from Government & Various Financial Institutions
Expenditure	The works sanctioned under said loan
Advances Budget
Income	The Advances Refund from the Budgets from which the advance was taken.

Payment System

Generation of File for Work
Budget Sanction
Financial Sanction
Part or Final Bill Preparation
Reconciliation of Bill
Ravana of Bill
Pre Audit
Payment order
Payment Through ECS

Address:
Jamnagar Municipal Corporation, Jubilee Garden, Jamnagar |

Phone:
(0288) - 2550231 - 235
Toll Free: 1800 233 0131
Email : mcjamnagar@gmail.com
For Feedback and Email : feedback.jmc@gmail.com

Visitor No. 52292913

Last Update :21/01/2026

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ACCOUNTS IN JAMNAGAR MUNICIPAL CORPORATION

Revenue Budget

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2 (c) Loan Budget

Advances Budget

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Accounts Department

Support

Citizen Services

ACCOUNTS IN JAMNAGAR MUNICIPAL CORPORATION

Revenue Budget

2 (a) Capital Budget Own Fund

2 (b) Capital Grant Budget

2 (c) Loan Budget

Advances Budget