FINANCIAL ROLE AND RESPONSIBILITIES OF PRINCIPALS AND -HEAD OF INSTITUTIONS

K.L.Chawla

Financial Advisor (Retd)

Finance Department Haryana

EX-PRINCIPAL (SMS)

HIPA,GURGAON

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•Main and active functionary for financial matters. •Drawal & Disbursement of money and maintenance of accounts. •Wholly and Solely responsible for proper checks and balances of receipt and expenditure •GPF deposits and withdrawals •Deductions and deposit of income tax

1.FUNCTIONS OF HEAD OF INSTITUTION

Dear Participants, I am sure you would have a healthy and fruitful disposition towards the following financial functions assigned to you and your way of working while discharging duties is expected to be right, healthy, positive and productive.

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•For advance recovery of loans •Maintenance of cash book. •Maintenance of service book Preparation/submission of pension cases in time bound manner. Excerpts of Haryana Govt. Employees GIS-1985 •Ex-gratia Compassionate financial assistance to the dependents of deceased Govt. employee. •Activities of school Education department •Incentive schemes for students •Class Room Construction • Cash awards.

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•Purchase of store and stock articles/Equipments/Furniture/Books for schools. •Disposal of unserviceable articles of store/stock. • Court Cases. • Repair of school buildings, construction of additional rooms. • Prompt disposal of audit reports.

2.MAJOR AREAS WHICH NEED SPECIAL ATTENTION OF HEAD OF THE INSTITUTIONS OBSERVANCE OF FINANCIAL PROPRIETY

Under the present system every Principal incurring and sanctioning expenditure from the revenue of the state should be : 1.Well conversant with the “Canons OF FINANCIAL PROPRIETY”. Knowledge of latest Rules, Instructions and procedure is very essential. 2. He is responsible for the observance of all the financial rules and regulation by his own office. 3. Ignorance of rules is never accepted as a plea for absolving an officer from the responsibility devalued on him in financial matters.

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Accordingly, among the principles on which emphasis generally to be laid by the DDO are given under:-

4.Same vigilance should be exercised in respect of expenditure incurred from govt revenues, as a person of ordinary prudence would exercise in respect of expenditure of his own money.

5.No authority should exercise its powers of sanctioning expenditures to pass an order, which will be directly or indirectly to its own advantage.

6.No expenditure be incurred/passed unless backed by a budget. 7.Any expenditure prior to being incurred must be indentified to its budget head for allocation of money 8.Any expenditure prior to being incurred should be backed by appropriate sanction. 9.Proper pay order of responsible D.D.O. in ink in the bill or voucher 10.No payment unless the voucher is signed by hand or in ink. 11.Pay order be duly initialed and dated by D.D.O. 12.Specify the amount payable is both words and figures. 13.Obtain for every payment an acknowledgement 14All paid vouchers be stamped “paid” or cancelled to avoid it use for second time.

•Not recording the material in the stock register. •Quotation got recorded on higher rates with ulterior motive • Inferior quality of supply. •Accepting of material without inspection or fake inspection. •Pocketing of building fund.(V.V.I) •Not preservation of samples. •Amount of the Bill not written or written carelessly. •Alteration made without detection. •Space left rendering the insertion of digits or words. •Making purchases on higher rates as compared to prevailing of market rates

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3.Expenditure should not be prime-facie more than one occasion demand. For Ex:

• Acknowledge the material without it actually received.

•While taking over the charge of stores, Cash/Blank Cheque book from the predecessor not to bring notice any deficiency or defect well in time. •All transactions involving the giving or taking, donations, other properties, rights, privileges and concession which has money values not to bring to account. •Auction of Government property on below Market Rates, ignoring the prevailing market rates. •Purchase/awarding of contract without quotation/tender, transparency, wide publicity and lack of competition. •Purchase without exhausting approved sources of supply. • All the materials be examined, counted, measured or weight as the case may be when the delivery is taken by the incharge. • Opening of the Current bank Account leads to loss of interest. .

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Failing to get Mutation recorded in the name of school with revenue record. Local purchase made from same firm again and again in connivance with the firm Awarding of printing work to same firm over so many years. Purchase made from same firm in the various fake names tweaking the rules or favor the firm.

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RESPONSIBLE FOR IRREGULARITY AND MISCONDUCT PRIMA-FACIE (F.D. HR. U.O. NO. 28/8/2009-5B&C dated 2/3/2009)

• Budgetary allocations made for the current financial year is NOT ALLOWED to be drawn out of consolidated fund and retained beyond the closure of the financial year in any manner and with any justification/ merit/ assumption supporting it and amounts to grave Financial Irregularity; and

• Making advance payments before receiving the delivery of goods and services is NOT ALLOWED, except( and to the extent) when it forms to the part of agreed terms of agreement or conceded obligation firmed up before making payment in advance.

• Withdrawal of amount pertaining to budgetary allocation through cheque/ Pay Order endorsed to “SELF OR BEARER” for maintaining imprested amount, P.O.L. advances.

• Withdrawal of LTC/TA/DA bill against the head meant for salary. • Salary drawn fictitiously against the name of an employee who stood relieved long

long ago. • Leaving everything in the hands of Bill clerk/ cashier. The bill when presented for

authorization is very rarely examined by the D.D.O. • Panel interest imposed by the courts for delay in disbursal of superannuation

benefits (12%) will be deducted from the salary of head office/HODs

•Responsibility of Head of institution to maintain the cash book in form

PFR-1

•Prompt record of receipt & payments in the cash book

•After balancing it should be signed by the cashier & head of the

institution.

•To be certified summarized closed and signed on last working day of the

month by the head of the institution.

•Recording of interest earned in the cash book.

•Supporting voucher for each entry.

•Supporting of voucher with sanction.

•Counting and recording of pages certificate on first page on the

cashbook.

•Any erasure or overwriting of any entry is strictly prohibited.

•Money which does not belong to Govt. is not allowed to be kept in

cashbook.

•Reconciliation of treasury schedule. •Verification of remittances by the TO at the end of each month. •Every entry of cash book ie receipts/payments be atested by him •All paid vouchers must be stamped ‘Paid or so cancelleding of any entry is stric • money which does not belong to govt is not allowed to be kept in

cashbox.

• Any erasure or over writing is strictly prohibited.

4.MAINTENANCE OF CASHBOOK

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5.BANK RECONCILATION(V.V.I) Draw up a bank reconciliation statement at the end of each month.The balance appearing in the pass book must be examined with the entries shown in the cash book as under •Bring out errors from cash book & pass book. •Detection of delay in the clearance of cheque. •Discourage the staff – bank from embezzlement. •Accuracy of entries made in the cash book. •Ensure up-dating of pass book.

EXAMPLE

Balance as per bank pass book as on 31.3.2017 Rs1,22,000

Balance as per cash book as on 31-3-2017 Rs. 100500

Add

• Cheque issued but not presented (+) Rs. 50000

•Interest credited by bank but not debited. (+)Rs.3250

Total (+)153750

Less

•Cheque deposited in the bank but not released (–)Rs30500

•Bank charges deducted by the bank but not credited. (-) Rs 1250

Total (-)31750

Balance as per bank pass book(153750-31750) Rs 122000

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•Proper sanction of posts. •Death of pay: can be drawn for the day of death. •Attachment of pay and allowances: •Be calculated on amount earned not what remains. •Not more than one third of the pay at a time. •No representation for stopping the recovery be considered.

6.FINANCIAL PROCEDURES PAY AND ALLOWANCES

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•First six months equal to leave or half pay.

•On completion of first six months- increase or decrease not exceeding

50% of the initial subsistence allowance review mandatory by the Head of

the Institution

ADMISSIBILITY TO SUSPENDED EMPLOYEE

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Payment of subsistence allowance: Only on furnishing a certificate that he is not engaged to any other employment, business, and profession. •D.A.: On the basis of subsistence allowance. •H.R.A./C.C.A.- With reference to the pay of the employee which he was in receipt on the date of suspension. •Compulsory recovery: Income tax, house rent and allied charges, electricity, water, payment of loan and advances taken from govt. and G.I.S. •T.A.: Only to attend deptt enquiry as for journey on tour with reference to his grade to which he belong prior to his suspension. •Advance T.A.: Can be paid equal to fare and D.A. admissible for a period of journey and for the specific period of enquiry. •Recovery of G.P, Found: No •Death While Under Suspension: The period between the date of suspension and the date of death will be treated at duly for intents and purpose to his family.

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•Leave during Suspension: No leave is granted. However on his request he can be allowed to leave station. •Leaving of H.Q. during suspension: Cannot leave without permission. •Recovery of money due to govt. from G.F.P. Found of govt. employee during suspension: It is protected from attachment by a court of law under section-3 of Provident Fund Act, 1925. Without the subscriber consent. • Employees remaining under detention for more than 48 hours will be deemed to under suspension. • Employees cannot continue after the date of superannuation –recovery of excess payment will be made from the retiral. • Interest on delayed payment of @ 9 % will be entitled to the employee from the date of accrual till the date of actual payment.

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7. MONTHLY FINANCIAL ASSISTANT TO THE FAMILIES OF DECEASED GOVT.EMPLOYEE RULE 2006 1. Eligibility – (i) Group C& D (under notification dated 01.08.06) (ii) Extended to group A&B (vide govt. letter dated 01-08-06) As per provision in the pension/ family pension Scheme,1964. 2.Financial Assistance- A sum equal to pay and other allowances that was last drawn by the deceased employee in the normal course.

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3. IF THE EMPLOYEE AT THE TIME OF DEATH HAD: Not attained the age of 35: For a period of 15 years from the date of death of employee Attained the age of 35 years but had not attained the age of 48 years For a period of 12 years or till the employee would have retired from the govt service on attaining the age of superannuation whichever is less. Attained the age of 48 years. For a period of 7 years or till the date of employee would have retired from govt service on attaining the age of superannuation whichever is less.

4. Will be payable to the one member at the same time.

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5. OCUPATION OF GOVT RESIDENCE: would continue to retain on normal rent for a period of one year from the death of employee. 6.H.R.A.:Not admissible 7. DA: At prevailing rates as clarified by govt. 8. Fixed Medical Allowance: Admissible to the family of deceased which the deceased govt employee was getting at the time of death. 9. Washing allowance, cycle allowance, Uniform allowance, NPA,SP’ not admissible to the dependent. 9.Ex-Gratia Assistant: Rs 25000/- within 15 days from the death of govt employee to their spouse, children – Adult/Minor children – through guardian. 10. Will be admissible to the family even if the employee dies before completion of one year continuous service provided the deceased govt. servant was examined medically and declared fit by the authority.

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11. Will be admissible to the family of deceased employee who joined on or after 1.1.2006 but after completing family pension under new pension scheme. 12. H.O. is competent for to pay monthly financial assistance to the family of deceased govt. employee where the deceased was drawing pay before his death on receipt of sanction from HOD.

13.FINANCIAL ASSISTANT IS ADMISSIBLE

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A Widow or Widower:- Upto the date of death or re-marriage whichever is earlier B Son & Daughter 1) Up to the date of his/her marriage/ remarriage or 2) Till the date he/ she starts earnings or 3) Till he/she attains of age of 25 years whichever is earliest. 4) Disabled children – no age bar

14. TWIN CHILDREN 1.Shall be payable in equal shares. 2.When one child ceases to be eligible his/her share will be revert to the other child. 3.When both of them cease to be eligible the assistant will be payable to the next eligible child

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15. In disputed case Payment will be made through a legal guardian appointed by the court of law. If a family member, who in the event of death of govt employee while in service is charged with offence of murdering the govt employee Payment will remain suspended till the conclusion of criminal proceeding instituted against him

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16.In case missing employees

• After seven years of missing employee from the date from which govt. employee is missing and an FIR lodged to this effect and not tracable report is received from the police.

17.Waiving off Loans Balance and Interest-

• H.B.A.,Plot, Marriage, Wheat & cycle advance Moped/Scooter/Motorcycle and Festival advance and Laptop

• HBA & Plot:- Where not more than one surviving members of family is employed.

• Moped/Scooter or Motorcycle:- where the death of an employee occurs due to accident and in other cases.

• NOTE - Only in case of group C&D Employees.

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17.PROVIDING OF FINANCIAL ASSISTANT TO THE FAMILY OF DECEASED PERSON WORKING ON ADOHOC, DAILY WAGEGES CONTRACT BASIS VIDE HARYANA GOVT. NO 43/5/2001-3 GSII DT. 27.11.2014 including Guest teacher in Education Deptt

1-Appointing authority- HOD as the case may be, where the deceased person was working.

2- Competent authority- HOD/ Board/ Corporation/ public under taking where the deceased was working.

3- Deceased person- a person working in i- any Govt./Board/corporation/public under taking under the Haryana Govt.

on adhoc, daily wages, contact basis including the person working on contract basis through Service Providing Agency at the time of his/her death.

4- i. Dependent means spouse or son/ unmarried daughter they attained the age of 25 years.

Ii. In case of deceased person being unmarried, brother/ sister not above the age of 35 or parents.

5- Assistant rupees 3 lakhs to family of deceased person

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8.SAFEGUARDS 1. BILL REGISTER: All the withdrawal made from the bank through treasury should

be entered in a Bill Register. This register should be monthly reviewed by him. This register will enable him to keep a complete watch over the bills from the time they are sent to Treasury for encashment to the time the amount received from the treasury are finally disbursed.

2. VERIFICATION OF DEPOSITS: The DDO should obtain from the treasury by the 15th of every month a consolidated receipt for all remittances deposits made during the previous month which should be compared with the posting in the Cash Book.

3. WITHDRAWAL FROM TREASURY: The DDO should obtain from the Treasury Officer by the 15th of every month a list of all bills drawn by him during the previous month and trace all amount in cashbook and Bill Register.

4. WITHDRAWAL FROM BANK: Bank Reconciliation Statement should be drawn up at the end of each month. The balance appearing in the pass Book/ Bank Statement should be reconciled with entries shown in the Cash Book.

The DDO should examine the passbook at least once in a month and shall immediately call the attention of the bank to any discrepancies that may appear between the credits and debits shown in the passbook and those shown in the accounts.

VERY VERY IMPORTANT

9.Watch over the Financial transaction

• Deposit of prompt money into treasury - the amount should be deposited on the next working day.

• Departmental receipt collected – utilization of which towards expenditure is strictly prohibited under rule-7 of the treasury rules.

• Not to allow the remain outstanding dues for unduly long-time watch creditors-debtors a/c’s

• Purchases are not split up so as to vaoid the necessity of obtaining the sanction of higher authority.

• All transactions involving the giving or taking ,other properties rights,priveleges and concession which have money values should brought to account.

• The amount of allowances such as travelling allowance granted to meet expenditure of a particular type should be regulated that allowances are not on the whole the sources of profit to the receipent.

• Any large claim against another Govt. Local Party or other outside party allowed to remain outstanding for an undulating long time

10. INCOME TAX DEDUCTION AT SOURCE

RESPONSIBILITIES OF DDO UNDER IT ACT

LIABLE FOR ACTION-PENALTY

A. SECTION – 201 – FAILS TO DEDUCT- PENALTY EQUAL TO SUM NOT DEDUCTED

B. DEDUCTED BUT LATE DEPOSITED – 15% INTEREST PER ANNUM UNDER SECTION 201

C. DEDUCTED BUT NOT DEPOSITED – DEPOSIT FROM POCKET + 15% INTEREST + IMPRISONMENT BETWEEN 3 MONTHS AND 7 YEARS WITH FINE – SETON 276 B

D. FOR NOT SUBMITTING QUARTERLY RETURN OF TDS FOR THE PERIOD ENDING 3OTH JUNE, 30TH SEPTEMBER, 31ST DECEMBER AND 31ST MARCH IN EACH FINANCIAL YEAR IN FORM 24Q WITHIN 15 DAYS FROM THE END OF QUARTER TO THE CONERNED ASSESSING OFFICER ALONG WITH COPY OF EACH OF THE TDS CERTIFICATE ISSUED LIABLE TO PAY PENALITY UNDER SECTION 272 –2(K) , RS. 100 PER DAY DURING THE FAILURE PERIOD

E. A PENALTY UNDER SECTION 272B AMOUNTING RS.10,000 FOR WILFULLY INTIMATING FALSE PAN NUBER OR NOT QYOTING THE TAN NUMBER

• RESPONSIBILITIES

A. DEDUCTION OF INOME TAX FROM SALARY OF EMPLOYEES

B. DEPOSIT OF TAX DEDUCTED TO THE CREDIT OF CENTRAL GOVT.

C. ISSUE FORM NO. 16 TO THE EMPLOYEES UPTO 31ST MAY FOR TAX DEDUCTED

D. MANDATORY QUOTING OF PAN AND TAN

E. SUBMISSION OF QUATERLY RETURN SOF TDS TO ASSESSING AUTHORITY.

11.Enforcement of responsibility for the losses ofpublic money or property due to fraud or negligence of individuals Government employee

• Every govt employee is personally responsible to any extent to which it may be shown that he contributed to loss by his own action or negligence.

• H/O may ensure that frauds are not left for want of their supervision and breaching of the provision of the financial rules laid down for security and safety of public money.

• In almost all cases of fraud are rendered possible for want of supervision and negligence of rules. If loss occurred due laxity of supervision , he will also be penalized either directly to make good money to the sufficient proportion of loss or indirectly by reduction or stoppage of increment.

• Personal liability must be strictly enforced against the government servant who are dishonest, careless or negligent in the duties entrusted to them.

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• It is greatest important to avoid delay in the investigation of any loss due to fraud, negligence , financial irregularities so that guilty government servants are not escaped punishment or have retired. Thus:- • Must be reported to the higher authority by all means immediately even the law has made good by the person responsible. • Do not become emotional. • If the loss is occurred due to fire, flood , cyclone, earthquake or any other natural calamities, it must be reported at once to HOD and Govt. • If money due to the Govt. actually reached to Govt servant and then embezzled/stolen or lost or not have reached in bank it should be entered in account as receipt and then shown exp. Under separate head of loss.

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• Lost of cheque will be recorded like cancelled cheque When non payment certificate is issued by the bank • If the loss detected by A.G, it will be reported immediately to HO/HOD. • If the loss occurred due to fraud every Endeavour be made to recover the whole from the guilty person. • In the case of prolonged investigation against the Govt employee, he may not be allowed to retire on pension. • If loss appears to be involve to judicial proceeding , competent legal advice be taken and a certificate to the effect that the case is fit/or not fit for judicial trial be obtained When the case is put into court by the police ensure that all witnesses serving in the department and all documentary evidence are produced. POINTS TO BE COVERED WHILE SENDING THEV REPORT TO THE HIGHER AUTHORITY:-

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POINTS TO BE COVERED WHILE SENDING THEV REPORT TO THE HIGHER AUTHORITY

1. Exact nature of defalcation. 2. Brief description as to how it detected. 3. Full extend of the loss. 4. Actual period covered by the defalcation/loss. 5. Defect or neglect of rules by which loss rendered with circumstances. 6. Name of the official responsible for loss. 7. Whether the case judicially tried in a court or not.If the case is not tried in

a court, the reason for not doing so may be looked in. Copy of police report if any be received.

8. Prospects of recovery of loss :- • Allowances and pension case with held or not. • Property confiscated or not. • If any laxity of supervision has been faciliated fraud-directly/indirectly-be

pointed out in unambigous manner.

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12.CONTINGENCIES

• Exp. Under each primary unit of appropriation WITH utmost care.

• For additional – appropriation make reference to controlling officer/ HOD

• DDO- Must not without authority exceed the sum assigned.

• Exercise the power of sanction of Exp.- within his competency.

• Exp to be staggered throughout the year.

• Making advance payments before receiving the delivery of goods and service -Not permissible.

• No self cheque or bearers for maintaining – impressed amount POL advances, disbursing salary.

• Every voucher must bear a pay- order.

• All paid vouchers must be stamped “paid or so cancelled” to avoid its using for second time.

Payments TO PRIVATE PARTY

Strictly with the terms:

90% on the production of:

1. Inspection note duly signed

2. Clear R.R. indicating that material loaded on railway risk.

If R.R. received through bank:

Sure from bank that documents includes:

i R.R. - clear

ii Inspection note

iii Invoice before its retirement

If material booked on G.R. (Goods Receipt)

No payment until physical delivery of goods received

• Consumable articles i.e. chemical, crockery and inflammable liquid etc.

• i 80%

• ii Supply made duly ensured

• iii R.R. at the owners risk

• Variation of excise duty during delivery period:-

• i No extra payment if the variation is effective after the expiry of the delivery period originally stipulated in the supply order.

• Remaining 10% payment:

• Only on receipt of physical complete delivery in good quality/ condition with in 30 days of the receipt of goods correct to the specifications

• Sale tax/GST

As per rates fixed by the Govt

13.IRREGULARITY CONNECTED WITH GRANT IN AID SUCH AS NEGLECT:

i) By the sanctioning authority of conditions precedent to the grant,

OR ii) By the grantee of the conditions expressed or implied, attached to the

grant by the sanctioning authority.

14.Store and Stock

• Receipt of Stores

• 1. All materials required should be examined counted,measured or weighed , as the case may when delivery in taken.

• 2. When stock materials are sold to the public or any other department or authority at their full value, suitable percentage as determined by competent authority , should be added to the book value.

• 3. When articles of dead stocks i.e. tools and plants are lent to the local bodies , contractors and others , the hire and other charges as determined under rules prescribed by the competent authority , should be recovered regularly.

• 4. Government libraries should be maintained up-to –date catalogues as well as prescribed accounts stock and inventories.

15.Transfer of Charge of Stores

• 1. Transfers the stores in his charge are made over correctly to his successor and a proper receipt taken from him.

• A joint transfers report accompanied by the reliving government employee’s receipt for the store which have been in the custody of the relieved government employee should be submitted to the next higher authority.

• If reliving government employee fails to bring the notice within a reasonable period any deficiency or defect in stores taken over from his predecessor will be held responsible for the both as two quantity and quality.

• Custody of Stores • 1. The incharge of stores will take special care for arranging safe custody of

stores for keeping them in good condition and protecting them from loss, damage or deterioration.

• Suitable accommodation be provided more particularly for valuable and combustible stores. With a view to prevent losses through theft , accident and frauds

16.Annual Physical Verification Of Store and Stock

Verification may not be entrusted to a person

1. Who is custodian, the ledger keeper or the accountant of stores.

2. Who is not conversant with the classification nomenclature and technique of the particular classes of stores to be verified.

3. Never be left to low paid employees

4. In case of large and important stores – superior executive officer may be appointed for verification.

• Verification may be made in the presence of government employee responsible for the custody of stores or of a responsible person deputed by authorized officer in case of death case.

• All discrepancies be properly investigated and brought to account immediately to represent true state of stores

• Shortage and damage as well as unserviceable stores , be reported immediately to competent authority to write off the loss / fixing the responsibilities.

17.Holding of Stores

• Balances of stores not be held up in excess of requirements.

• These may be kept for reasonable period or not in excess of any prescribed maximum limit

• Stores remaining in stock for over a year should be considered surplus unless there is any good reason to treat them otherwise .

18.Source from where the Principal can have the knowledge of function and responsibilities

1. Haryana Civil Services (General) Rules, 2016

• 2. Haryana Civil Services (Pay) Rules, 2016

• 3. Haryana Civil Services (Allowances) Rules, 2016

• 4. Haryana Civil Services (Leave) Rules, 2016

• 5. Haryana Civil Services (GPF) Rules, 2016

• 6. Haryana Civil Services (Pension) Rules, 2016

• 7. Haryana Civil Services (Government Employees Conduct) Rules, 2016

• 8. Haryana Civil Services (Punishment and Appeal) Rules, 2016

• 9.Punjab Financial Rules Volume I ( Applicale to Haryana State)

• 10.Punjab Financial Rules Volume II

19.Disposal of unserviceable articles of Store/Stock

Many rooms of school/office are packed with unserviceable articles. Thus vigorous and prompt steps needs to be taken to dispose of these articles

each year regularly so avoid its accumulation.

• A committee consisting of a following three official will inspect the unserviceable articles.

• BEO/BEEO • PRINCIPAL/HEAD MASTER OF SCHOOL • JUNIOR ENGINEER • The above committee shall inspect all such furnitures and segregate it into

two categories • 1.Which can be easily got repaired at local level and seek the approval of

following competent authority as under on the basis of recommendation of the committee.

a. DEEO/DEO Upto Rs 10000 b. ADC Upto Rs 25000 The repair shall be got done locally on quotation basis. 2. Which can’t be got repaired economically and recommended for

condemnation by the committee. The competency to declare the items as condemned is as under :

DEEO/DEO Rs 50000 ADC RS 200000

The furniture items declared as condemned shall be put for auction The reserve price will be approved by DEO/ADC as per recommendation of

the three members of the committee.

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PROCEDURE

9. The auction will be done by the committee constituted for the purpose and preparing bid – sheets –proceedings .

10. Only the highest bid be accepted and sale proceeds should be credited in to Govt.Treasury under the income head and respective “Pupil-Fund” if the purchase was made from it.

AUCTION PROCEDURES

11. It should specifically be mentioned in the “Auction-Notice” that Head of office / Institution will be competent to accept /reject the bid without assigning any reason .

12. Invite bids from large bidders there should be at least three bidders and they must have offered their rates.

13. If the highest bid of successful bidder is less than the “Reserve-price –estimated auction sale proceed” it should be got approved with the sanction of competent authority .

14. The Head of office shall issue receipt to the purchaser in token of having received the price and shall obtain the receipt from the purchaser to the effect that he has taken the delivery of stores intact.

PERFORMA FOR REPAIR OF SCHOOL FURNITURE

Name of the School Date:

Sno. Nomenclature Year of the Purchase Book value Type of repair Expenditure based on three quotations

Signed of the committee

PERFORMA FOR CONDEMNATION

S.No Nomenclature Year of Purchase Book Value Remarks

Signed of the committe

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Work culture and work attitude

• Head of the office/Supdt./Head of the Branch / Assistant who has been assigned the role of helper in managing a public office is expected to have a healthy and fruit full disposition towards the role assigned to him and his way of working while discharging his duties

It is frequently remarked by you

“ I am too busy” , “ I have no time”

These remarks certainly indicate that the person is busy but not as effective.

Thus courtesy on all occasion is an absolute must

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• Lord Buddha has summed up this matter in his immortal message like this

A. Right attitude : I. It is first condition to make life on this earth smooth and profitable. II. If once attitude is right , the reaction to it is also going to be right. III. Attitude is like a relationship. IV. Attitude is like a mirror. V. A kind attitude will invoke kind response. VI. In case of rough attitude , the expected response is also bound to

be rough.

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B. Right Understanding :

I. Right understanding leads to harmony and union which does the miracle to the functioning of an organisation(office)

II. Wrong understanding leads to discard and can be disastrous.

C. God’s Work :

I. God’s work is god’s work

II. To serve in a Govt. organisation(office) is the grace of God – means service of people

III. People’s service is God’s service which can go a long way in getting job satisfaction and better performance of once duties.

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• D. Sincerity :

• I. Sincerity and dedication towards one’s duty is absolutely essential

• II. By this half of the battle is won

• III. If the man is sincere to the job is bound to make a mark in life.

• E. Self Dedication :

• It is like a feeling the pain of other in one’s heart which urges to help other.

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Conclusion

• There may be some serious difficulty coming in the way. But these may be considered as passer – by crossing the mind. What is required is together all positive attitude, right understanding , sincerity and dedication towards our duty.

• Man carves his character by discharging his duty as an act of worship.

SO WORK IS WORKSHIP

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