In exercise of the powers conferred by Section 254 of the Kerala Panchayat Raj Act, 1994 (13 of 1994), and in supersession of the Kerala Panchayat (Accounts) Rules, 1965 issued under notification GO (Ms) No. 197/65/A & RDD dated 30th July, 1965 and published as SRO No. 308/65 in the Kerala Gazette No. 31 dated 10th August, 1965, the Government of Kerala hereby make the following rules, namely:

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S.Chapter I PRELIMINARY

S.Chapter II ACCOUNTING SYSTEM

S.Chapter III ACCOUNTING OF INCOME

S.Chapter IV ACCOUNTING OF EXPENDITURE

S.Chapter V INVESTMENTS, SPECIFIC GRANTS AND FUNDS, SPECIAL FUNDS AND OTHER SPECIAL ITEMS

S.Chapter VI PERIOD END PROCEDURES AND RECONCILIATION PROCEDURES

S.Chapter VII GENERAL PROVISIONS

S.Explanatory Note

S.Forms