MAINTENANCE OF ACCOUNTS IN

GOVERNMENT ORGANIZATIONSSPECIFICALLY IN SCHOOLS

OF D.O.E

GENERAL PRINCIPLES OF ACCOUNTS MAINTENANCE

• Entries in the Accounts of any Government Organization are statement of facts. Accordingly utmost care should be exercised while preparing accounts

• Government accounts are maintained mandatorily on cash basis and not on notional/ accrual basis.

• All the entries in the accounts should be supported by relevant vouchers/ papers to prove that entries are really statements of facts.

GENERAL FINANCIAL RULES 2005

• Enabling provisions for spending any money from the treasury are provided in GFR 2005. These provisions are also available on the website of Ministry of Finance, Department of Expenditure (http://finmin.nic.in/ ).

• Money made available to any authority should be spent/appropriated strictly as per the provisions of the GFR. Accounts should also be maintained accordingly

• Government receipts from any source should by deposited in the treasury at the earliest possible and in any case with-in 24 hrs. of receipt.

Common errors found in the Accounts

In the disbursement of cash the figures recorded in various statement of accounts and cash book are generally found corrected with fluid. This type of correction is not appropriate and corrections should be made in ink with certification of the competent authority.

DDO is the competent authority to carry out corrections in the records wherever required.

MAINTENANCE OF RECORDS OF WELFARE SCHEMES

• The procedure for maintenance of student welfare schemes under Plan Schemes is same for all such schemes undertaken.

• For the Year 2012-13 the following schemes are covered under welfare schemes – Free Supply of Text Books– Subsidy for School Uniforms to the Students(SCSP)– Welfare of Educationally Backward Minorities Students– Integrated Education of the Disabled at Secondary Stage

(IEDSS-CSS) (State Share)– Menstrual Hygiene in Adolescent Girls (Sanitary Napkin)

CONTD.

Maintenance of records of welfare schemes contd.

– Mid Day Meal for children– Mid Day Meal for children (SCP)– Pre-Matric Scholarship Scheme(CSS) for minority Students– Post Matric Scholarship (CSS) for SC Students– Free Supply of Books and Stationery to OBC/Minority Students

in schools

• For all above schemes Head of the School is the competent authority to accord sanction for disbursal of the funds placed at the disposal of school.

• For rest of the Plan Schemes H.O.S is not the competent authority and the same should be obtained from respective H.O.D / R.D.E

• Expenditure incurred prior to approval of the competent authority is not eligible expenditure for recording in the books of accounts

• Expenditure sanctioned is also required from the competent authority as mentioned above.

NON PLAN FUNDS Expenditure against non-plan funds can

only be incurred with the approval of the sanctioning authority within the limit of the budget provided.

Expenditure in this case also can be recorded after disbursal of the funds.

MAINTENANCE OF ACCOUNTS IN SCHOOLS

• Accounts operated and maintained by DDOs

• Accounts operated by the HOS

PUPIL WELFARE FUND ACCOUNT

Cash BookDetails of income and expenditure

Bank pass bookCheque Book

Paste file of supporting documents/vouchersRefer circular no :- DE.23(260)/sch.Br /2004/11487-12718

dt. 16/08/2004 issued by ADDL.D.E(SCHOOL) regarding amount of collection. And also circular no:-

De.23(260)/part IV/SCH.Br/6231 dt. 20/07/2010 issued by ADE (schools) regarding discontinuation of collection of

pupil welfare fund upto class VIII.

PTA ACCOUNTS

• Cash Book• Pass Book• Cheque Book• Paste file of supporting

documents/ vouchers• Refer circular no :-

DE23(21)/Sch.Br/07/150 dt. 02/02/2012 issued by DEO (school )regarding direction for not charging of PTA funds from the students of all classes.

SARVA SHIKSHA ABHIYAN FUNDS

Teaching learning material fund

Maintenance grant School Grant Refer circular no :-

14527-54 dt. 19/12/2012 issued by SSpl . P.D. (UEEM)SSA Delhi.regarding Utilization of Teaching Learning Material Grant under SSA and mainteance of account.

•THANKS