SCHEDULE B [Vide Rule 89.1 (2)]- List of items of expenditure inadmissible for grant-in-aid- SS CODE

SCHEDULE B

[Vide Rule 89.1 (2)]

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

Note- Items of expenditure disallowed for the purpose of grant-in-aid should be communicated to school managements in the prescribed from (appended as Annexure “A” along with the inspection report on each school) within a fortnight after the inspection.

1. Staff:

(a) Supervision charges:

Supervision charges on account of persons who do not do teaching work, except in cases where the special sanction of the director has been obtained.

(b) Salaries and Income-Tax:

The expenditure on account of payment of (i) salaries in excess of the standard rates and (ii) Income-tax.

(Please also see Annexure 12 and 57)

(c) Nominal Salaries:

(d) Notice Pay and Compensation:

The expenditure incurred by the managements on payment of compensation under Rule 77(2) (1) of this code, salary (pay and allowances, if any) in lieu of notice period under rules 77 (1) and 77 (4) or salary (pay and allowances, if any) for the notice period during which a teacher does not actually serve , i.e., the period after he quits actual service under rules 77 (1) and 77 (4), except in cases where the discharge of the teacher is at the insurance of government.

(e) Life Insurance Premia:

Contributions made to life insurance companies by managements of schools on behalf of teachers unless the rules which the policies are subscribed for by the schools, are approved by the department.

(f) Pension or Gratuity:

(i) Charges on account of the contribution made by the school to a pension fund or a gratuity scheme or on account of the pension or gratuity paid to former teachers. (ii) Charges on account of pensions to widows of deceased teachers.

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.

 3. Prizes:

Charges connected with the prize distribution etc, except the actual cost of prizes (if these are paid from school funds).

4. Current Repairs:

Expenditure on repairs of buildings for which rent is claimed as such repairs are to be done by the landlord.

5. Miscellaneous:

(a) Refreshment:

The expenditure on Tiffin, refreshment, etc., on account of tournament matches.

(b) Legal Expenses:

Legal expenses as they are non-recurring charges. Exceptional cases should, however, be referred to the director with pertinent details for orders regarding the admissibility of the expenditure.

(c) Arrears Expenditure:

Except with the approval of the deputy director concerned the expenditure for any previous period incurred during and included in the expenditure of the year on which grant is based.

(d) Collection of Subscription:

Expenses of school employees or office or members of an association for collecting subscriptions, etc.

(e) Religious Instruction:

The expenditure incurred on religious instruction in schools.

(f) Repayments of Loans, etc:

Repayment of loans or the amount transferred to the reserve fund.

(g) Electric Charges:

Expenditure on installation and writing, etc., in the case of rented building.

(h) Notice-pay and Compensation:

An amount equal to that received by a school from a teacher in lieu of due notice for relief from service.

(i) Medical Inspection:

The expenditure incurred by schools on medical inspection of pupils.

(j) Expenditure on Play-ground:

Expenditure incurred on account of acquisition of play-ground or purchase of play-ground or its maintenance including expenditure on leasing, leveling, fencing, repairs, etc.

(k) Scholarship:

Expenditure on account of scholarships paid from state funds, endowments or from the amount of donations received for the purpose.

(l) Repairs to Buildings:

Charges on account of the construction of, and extension to, a school building and special repairs for which a separate grant can be applied for.

(m) Expenditure from Term Fee Account:

Expenditure incurred on various items shown under Rule 50 (6) from the term fee account subject to the condition laid down under item 7 (13) of schedule A.

(n) Expenditure on Travelling Allowance:

Expenditure incurred, if any, on payment of travelling allowance to a teacher on account of his transfer from one school to another school conducted by the same management under the rules of the managements.