Rent, Taxes and Insurance- SCHEDULE B [Vide Rule 89.1 (2)] List of items of expenditure inadmissible for grant-in-aid- PART 2- SS CODE

 SCHEDULE B

[Vide Rule 89.1 (2)]

List of items of expenditure inadmissible for grant-in-aid

2. Rent, Taxes and Insurance:

(a) Rent-

(i) The rent charges for portion of a school building for which a building grant was paid by government.

(ii) Charges on account of rent for any part or parts of the building or buildings used for residential purposes or for hostels.

(b) Taxes:

(i) The expenditure on account of municipal taxes in respect of rented buildings if the same are included in the rent certified as reasonable by the executive engineer.

(ii) The expenditure on repayment of loan out of school funds, if any.

(iii) The expenditure incurred on rent of the building constructed out of the grant sanctioned by the government by the government of India.

(c) Insurance of Buildings:

(i) The expenditure on insurance charges in respect of rented buildings.

(ii) Charges on account of the Executive Engineer’s certificate for obtaining the valuation of school building for insurance purposes being of a non-recurring nature.