The Ministry of Urban Development & Housing Department, based on the Eleventh Finance Commission recommendations and the Guidelines issued by the Ministry of Finance, Government of India, the Comptroller and Auditor General of India (CAG) had constituted a Task Force to recommend budget and accounting formats for Urban Local Bodies (ULBs) in India. The CAG Task Force in its report, inter-alia, suggested the adoption of an accrual basis of accounting by ULBs. To provide a generic framework of National Municipal Accounting and a simplified tool kit to the ULBs for recording the accounting entries, the MoUD, initiated the formulation of the National Municipal Accounts Manual, based on the Task Force Report under the guidance of C&AG and developed a Model National Municipal Accounting Manual which was to be adopted and followed by the various State Governments after the required modification to make it State Specific.

इस नियमावली बिहार शहरी आयोजन तथा विकास नियमावली, 2014 कहलाएगी। ‘‘भवन‘‘ में कोई संरचना अथवा संरचना का कोई भाग जो आवासीय, औद्येगिक, वाणिज्य अथवा अन्य प्रयोजनों में प्रयुक्त होने के लिए आशयित हो, चाहे उसका वास्तविक उपयोग होता हो अथवा नहीं और चहारदीवारी अथवा इसकी घेराबंदी सम्मिलित है।

These rules may be called the Bihar Municipal Accounting Rules, 2014. "Accountant" means any Senior employee of the Municipality entrusted with the responsibility of accounting the incomes, expenditures and assets, and liabilities of the Municipality, irrespective of the Cadre to which the employee belongs.

यह अधिनियम बिहार नगरपालिका (संशोधन) अधिनियम, 2013 कही जा सकेगा।

The information and Public Relations Department has been made responsible for publicizing the achievements of various departments of Government, besides issuing classified advertisements, tender notices, and other materials in the form of advertisements, and is also directed to ensure the centralized payment and its monitoring according to Bihar executive Rules of Business. In this context, Circular No.-328 dated- 13.07.1981 had been issued earlier, but in view of the changing circumstances, nature of work, procedure, and financial powers, it seems necessary to carry out certain amendments as per requirements. In the said circular, in the present context, a need is fell to incorporate this provision. There was no provision to release advertisements to the AIR, Doordarshan, and other electronic Media, Internet, and Newspapers of National/international repute.