ANNEXURE (69) [Vide Rule 70]- SS CODE
ANNEXURE
(69)
[Vide
Rule 70]
The scheme for
grant of pension to the teaching and non-teaching staff in non-government aided
secondary schools in the state of Maharashtra has been introduced under
government resolution, education and social welfare department, No. SSN.
3365-G, dated the 4th November 1968 and government resolution,
education department, No. SSN. 1369/9980/G, dated the 30th August
1972. In accordance with these orders those who have opted for the pension
scheme and those who have been brought under the pension scheme have been
allowed to credit to their provident fund accounts maintained by the private
management, their own contribution under the non-contributory provident fund
scheme.
2. The question
of dis-continuance or otherwise of the scheme of non-contributory provident
fund in respect of these employees of non-government aided secondary schools
was under consideration of government for some time past. The representatives
of the teachers/employees have also represented that the interest earned by the
employees on their provident fund balances in the postal saving accounts under
the existing scheme is much less than that earned by the government employees
on their provident fund balances under the general provident fund rules and,
therefore, demanded interest at the rate payable by government to the
government employees. The matter was considered further and it has been decided
as under:-
(i) Continuance
of the non-contributory provident fund scheme.- The scheme of non-contributory
provident fund in the case of employees of the non-government recognized aided
secondary schools, who have opted for the pension scheme and who have been
brought under the pension scheme introduced by government, should be continued.
The orders laying down the rules to regulate the provident fund for the
employees in the pensionable service in recognized aided non-government
secondary schools and special schools should be issued separately.
(ii) Accumulated
balances in the postal saving bank account and the closure of the accounts.-
The provident fund post office saving bank accounts of the employees who are
covered by the pension scheme should be closed and the accumulated balances at
the credit of the respective employees should be transferred to the government accounts
in the respective treasuries. The education officer of the zilla parishad, the
educational inspector, greater Bombay, or the regional deputy director of
technical education should obtain an application from the employee concerned to
close the account in the postal saving bank as also the authorization to draw
the amount on his behalf in the prescribed postal form and transfer the
accumulated balances to the government account as directed above. The amount
withdrawn from the postal saving bank should be credited immediately to
government account and intimation to that effect should be given to the concerned
deputy director of education and the director of education, Poona. The postal
authorities should be request to make the payment of the accumulated balances
by cheque or by demand draft, wherever possible, and not in cash. The post
master general, Maharashtra circle, Bombay, has been requested by government in
the matter separately. In case, however, the payment cannot be made by cheque
or by demand draft by the postal saving authorities in certain cases and the
payment is made in cash, the amount of cash should not be kept by the education
officer of the Zilla Parishad, the educational inspector, greater Bombay or the
regional deputy director of technical education, as the case may be, for more
than one day. The amount in cash should be credited to government account
immediately. Under no circumstances these accumulated balances should be passed
on to the managements of the non-government recognized aided secondary schools
or to the employee.
(iii) Procedure
for exhibiting the accounts of the fund in government accounts.- (a) The
accumulated balances when drawn should be credited to the head “(3) State
provident fund-other miscellaneous provident funds-aided secondary and special
schools-staff-provident fund”.
The orders
laying down the scheme for payment of salaries to the teaching and non-teaching
staff of the aided non-government secondary schools have been issued in
government resolution, education secondary schools SSN. 1867/76142-G, dated the
29th May 1973. The procedure for deduction of the monthly contribution
from the respective employee and its credit to the government account has been
laid down in the said orders and the proforma appended thereto. The monthly
receipts as a result o the contribution made by the respective employees should
be credited to the above head of account. The amount of interest at the rates
prescribed by government in the case of general provident fund of government
employees from time to time should also be credited to the respective accounts
of the employees under the above head.
(b) The amount
of interest payable by the state government towards the accumulated balances as
also on the contribution made during the year, would be a “Charged” item of
expenditure to the state government. The expenditure on this account should be
debited to the head “16-Interest on debts and other obligations-A-Interest on
public debt and other obligations-2-Interest on un-funded debt-(v) state provident
funds-Interest on other miscellaneous provident fund-(k)-Interest on provident
fund accounts of aided secondary appropriation on this account should be
provided for accordingly under the above head of account should be provided for
accordingly under the above head of account in the budget every year. The expenditure
for the year 1973-74 should be accounted for in the revised estimates for the
current financial year.
(c) The expenditure on account of repayment of the amount at the credit of the respective employees, after their taking over by government as directed above along with interest thereon, on their retirement etc. should be debited, to the head mentioned in Para 2 (iii) (a) above. The necessary provision on this account should be made in the budget every year. The expenditure if any, for the year 1973-74 should be accounted for the revised estimates for the current financial year.
3. Government is also pleased to direct that the accumulated balances in the postal savings bank in respect of those employees of aided recognized non-government secondary schools, who have not opted for the pension scheme, and who continue to be governed by the contributory provident fund scheme, should also be taken over by government closing down their accounts and they should be transferred to the government accounts in the respective treasuries as per the orders issued in para 2 above. The other instructions issued in para 2 above should also be followed in the case of contributory provident fund of these employees. The expenditure on account of government's contribution to the fund should be debited to the head "65-pensions and other retirement benefits-G-Donations to provident fund-G(4) government contribution in respect of the contributory provident fund for the subscriber serving in the non-government aided secondary schools".
4. The education officers of zilla parishads/ educational inspector, greater bombay should give numbers to the accounts of all the employees distrcit wise e.g. (i) Aurangabad-1 (ii) Ratnagiri-1 and communicate these numbers to the respective employees through the head masters of the schools. These should be no separate numbers to the teaching and non-teaching staff. They should also maintain the necessary registers for maintaining the provident fund accounts.
5. Sanction is accorded to the opening of budget heads of accounts as indicated below for recording the transactions in respect of non-contributory/ contributory provident fund of the aided secondary/ special schools:-
(A)
"Section _______________________ S. Unfunded Debt.
Major Head _______________________ State provident fund
Minor Head _______________________ Other Miscellaneous Provident Fund
Sub-Head _______________________ Aided secondary and special school staff
Provident Fund
Detailed Head ________________________ (1) Non-Contributory provident fund
(2) Contributory provident fund
(B)
"16-Interest on debts and other obligations-A. Interest on public debt and other obligations-2. Interest on unfunded debt-(v). State provident fund-interest on other miscellaneous provident funds-(k) interest on provident fund accounts of aided secondary and special school staff provident fund-charged."
(C)
"65-pension and other retirement benefits-G-donations to provident fund-G(4) government contribution in respect of the contributory provident fund for the subscriber serving in the non-government aided secondary schools."
The heads at 'B' and 'C' above should be accounted for separately under education department, under demands no. 49 and 54, respectively during the year 1973-74.
6. The director of education, Poona should be the controlling officer responsible for the budget proposals and control over expenditure under the heads mentioned in para. 5 above. He should also be responsible for carrying out the reconciliation of the figures under the above heads in respect of these funds with those in the books of the office of the accountant general, Maharashtra, Bombay and Nagpur.
(G.R., E.D. No. SSN. 3373/G, dated 11th May 1973.)
(Please also see Annexure 34.)
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