SCHEDULE A- Rule 89.1 (2)- SS CODE

 

SCHEDULE A

[Vide Rule 89.1 (2)]

List of items of expenditure admissible for grant-in-aid to aided and recognised non-government secondary schools

1.      Staff salaries and allowances:

 

(a)    The actual expenditure on salaries according to approved pay scales as laid down by government on the number of teachers considered necessary by the inspecting officer according to the size and number of the classes in the school and the optional subjects taught therein and on the salaries of the clerical and lower grade staff to the extent laid down in Rules 57.5 and 57.8.

 

(b)   In other case of schools with more than 10 classes, one or more but not exceeding 4 supervisory posts below the head of the school (as laid down in Rule 63.1) with an allowance of Rs. 40 per month may be allowed with the previous approval of the appropriate authority. All supervisors must also do a fair amount of teaching work and should be duly qualified to discharge the supervisory duties.

 

 

(c)    The expenditure on clerical staff within the limits prescribed under Rules 57.5 and 57.6.

 

(d)   The expenditure incurred on the salaries of re-employed government servants will be restricted to their retiring pay less gross pension.

 

 

N.B.: Gross pension means net pension equivalent to death-cum-retirement gratuity. In this connection attention is invited to the B.C.S.R.9(40).

(e) Leave Allowances:

The expenditure incurred by the managements of schools on account of leave allowances paid to their employees serving under them provided the leave granted is within the limit of the leave rules.

N.B.: The expenditure on leave allowances should be shown separately in the memorandum of expenditure under the lead of actual pay including leave salary of Head of the school, teachers and clerk, etc.)

(f) Bad Climate Allowance:

The expenditure incurred by schools situated in bad climate areas on account of bad climate allowance paid to its staff provided that the expenditure is restricted to the amount admissible as bad climate allowance to government servants stationed at those places.

(g) Water Allowance:

The expenditure on water allowance to the staff of schools situated at places where water allowance is sanctioned by government at rates admissible to government servants at these places.

(Please also see Annexure 51).

(h) Leave Salary:

The leave salary of teachers in the former state-managed secondary schools transferred to private managements in respect of the leave earned by them for their service prior to their transfer should be paid by managements in the first instance in accordance with the leave rules applicable to the teachers prior to their transfer and the expenditure incurred by the managements of such non-government secondary schools should be reimbursed to them in full by government at the time of payment of grant-in-aid due to them. The leave salary due to the teachers in respect of their service after the date of their transfer to private managements should be paid by these managements in accordance with their leave rules.

(i) Actual Salaries:

Actual salaries paid for which vouchers are produced. The expenditure on boarding and lodging   in respect of which acquaintance rolls signed by teachers are produced will be considered as part of the salary.

(j) Training of Teachers:

The expenditure incurred on deputation allowances of teachers deputed for training. The expenditure incurred on the following items by school in connection with deputation of these teachers for approved training courses:

(i)                 Payment of full salary and allowances, if the teacher is deputed on duty pay basis.

 

(ii)               Payment of leave allowance, if the teacher is granted leave with allowances in accordance with leave rules approved by the department;

 

 

(iii)             Stipend or lump sum help paid, if any;

 

(iv)             Expenditure incurred, if any, on the payment of fees of the training course;

 

 

(v)               Expenditure incurred on payment of travelling allowance to the teacher for training;

 

(vi)             The expenditure incurred by schools on the pay and allowances of the substitute.

 

 

(vii)           The expenditure incurred by schools on payment of special compensatory allowance (at Rs.40 for teachers receiving training in Greater Bombay and Rs. 30 per mensem for teachers receiving training at places other than greater Bombay) to teachers deputed to the private craft training centers/classes recognised buy the director of technical education, Bombay;

 

(viii)         Expenditure incurred on the payment of remuneration at Rs 50 per mensem to teachers-counselors with diploma in vocational guidance, provided they are required to do extra work of testing pupils, collecting data regarding their past records, interviewing pupils their parents, etc.

(k) Pension on gratuity:

The expenditure incurred by the managements of certain schools in contributing to pension funds or gratuity schemes introduced before 1^st June 1939 is admissible annually for a special grant-in-aid subject to certain conditions as laid down in Government Resolution, Education Department, No. 7586 of 21^st July 1942 and the director of public instructions no S 69(b)-6-General-C of 24^th August 1942.

(l) Gratuity:

The expenditure on gratuity paid to permanent employees under sub-rule (2) (3) of Rule 77.

(m) Appointment of Librarian:

The schools having the strength of 1000 or more pupils may appoint a full-time or part-time Librarian as shown below:

Schools having 1000 to 5000 pupils-a-part-time Librarian.

Schools having more than 1500 pupils-a full time Librarian.

The qualifications and scales of pay for the posts of Librarians should be as under:

(i)                 Matic/S.S.C. with certificate in    290-10-390-15-465-Extn. -

Library Science.                            15-540

(ii)               Graduate with diploma or degree 365-15-500-20-660-Extn. -

In Library Science.                                    20-760

(including existing incumbents who are Graduates with Diploma or certificate in Library Science).

(n) Provident Fund:

The contribution paid by the managements of schools to state provident fund for employees of schools or the expenditure incurred by schools on the contribution paid towards their own provident fund schemes which have been allowed to be retained n preference to the state provident fund scheme for employees of schools subject to the maximum limit of the contribution payable by the management’s under the terms of the state provident fund scheme.

2.      Rent, taxes and Insurance- (a) Rent:

(i)     Reasonable rent for the schools building provided the rent is actually paid and a certificate regarding reasonableness is obtained from the executive engineer.

 

(ii) In the case of schools accommodated in rent tenements of the Maharashtra Housing Board the rent charged by the board of such tenements should be considered as reasonable and such schools should not be required to produce in addition any certificate regarding reasonableness of rent in respect of such tenements from the concerned executive engineer (Public works and housing department) of Government.

(G.R.E.S. and S.W.D. No. GAC. 1072/11986/E of 8^th February 1972).

 

(iii) The portion of the school building not covered by the building grant (already paid) means the portion, the cost of which, is arrived at after deducting the actual amount of building grant paid by government from the total cost of the building.

 

Example: The total cost of a school building Is Rupees one lakh. It is assumed that a building grant of Rs. 20,000 was paid by government to the school for construction of the school building and the remaining amount Rs. 80,000 was collected from donations and/or their own fund and/or loans from government and/or from any other source. The portion worth Rs. 80,000 will thus be not covered by the building grant and 71 per cent of this cost (Rs. 80,000) would be admissible as rent for maintenance grant, provided the executive engineer of the area concerned certifies that the amount of rent so charged is reasonable.

 

(iii) In the case of building owned by a school, a reasonable nominal rent to be calculated on the following basis namely:

 

(a)    71 of the capital values of the building plus municipal taxes;

(b)   Six per cent of the cost of the site on which the building is constructed;

(c)    101 per cent of the cost of sanitary fittings and water supply fittings of the building.

 

Provided the executive engineer of the public works and housing department having jurisdiction certifies that the amount of rent charged is reasonable. Where site for construction of school building was granted by government to a management free of charge, that is without charging any occupancy price, the question of any rent on the cost of the site would obviously not arise.

(iv) Where a school is located in a building owned by the management and the building was built from donations, its own funds or from loans, whether from government or others and government has not paid any grant towards the cost of construction, an amount not exceeding 71 per cent of the cost incurred as is certified by the executive engineer as reasonable rent.

(v)   Expenditure on account of the rent of school building for which loan has been advanced by government according to the usual rates in that behalf during the repayment of loan and also thereafter.

(Please also see Annexure 24 and 54)

(b) Taxes:

(i) Charges on account of taxes on school building, provided these are actually paid by the managements, in respect of school buildings for which no rent is paid.

(ii) In the case of rented buildings where the certificate regarding the reasonableness of rent issued by the executive engineer does not include municipal and other taxes, the expenditure on payment of such taxes.

(iii) In Bombay city certain taxes such as 3 per cent increase in general tax, education tax and water tax in the extended areas of greater Bombay are directly recovered from the tenants. These taxes, if they are actually paid by the school, provided the rent certified by the executive engineer is exclusive of the taxes.

(c) Insurance of Buildings:

Insurance charges on account of school buildings owned by the schools and even built partly from government funds.

(d) Rent of school playground:

 A reasonable rent for the school playground provided the rent is actually paid and a certificate regarding its reasonableness is obtained from the executive engineer of the area. In the case of a playground owned by the school, reasonable nominal rent to the extent of 1 per cent of the cost (purchase price) of the playground provided the executive engineer certifies that the amount of rent so charged is reasonable.

3. Office Contingency:

(a) Reasonable charge on this account;

(b) The expenditure on printing of letter-heads, circulars, rules, regulations, prospectus, etc., and other reasonable printing charges up to a reasonable limit, each case being considered on its merit;

(c) Printing charges on account of advertisements for recruitment of teachers and those on account of forms, registers, etc., ordinarily required for secondary schools; 

(d) Conveyance: Reasonable expenditure on conveyance for school purposes from the school contingency.

4. (a) Books for which a special grant has not been claimed.

(b) Reasonable expenditure on building of books.

5. Furniture and Equipment:

(a) Expenditure on school equipment, such as school furniture, library, laboratory, workshops, and other teaching aids including equipment on craft, etc., will be shown under ordinary expenditure for the year provided it is up o the limit of 12 per cent of the total actual expenditure (exclusive of expenditure on equipment). Expenditure on equipment exceeding this limit will be eligible, for ad-hoc grant up to 25 per cent of such expenditure. These grants will be given subject to such conditions as the department may impose and subject to availability of funds.

(b) Expenditure incurred on insurance of furniture, etc.

6. Current Repairs:

(a) Charges on account of ordinary repairs to school buildings which are not rented to the extent of 5 per cent [including the expenditure on account of item (b) below] of the total direct expenditure of the school or 1 ½ per cent of the cost of the buildings calculate under government resolution, education department, No 2321 of 1^stSepetember 1923, as modified by government memorandum, education and industries department, No. 6526-6104-E, of 31^st October 1947, whichever is less.

(b) Repairs to Furniture and Equipment:

Charges on account of repairs to furniture and equipment up to 5 per cent [including the expenditure on account of item (a) above] of the total expenditure.

7.Miscellaneous:

(1) Reasonable expenditure on the maintenance of a school garden.

(2) Physical Education:

The expenditure incurred by schools on physical education is to be included in the ordinaryexpenditure of the school and its to be treated in the same way as the ordinary recurring expenditure.

(3) Prizes: Reasonable expenditure on prizes given to pupils for proficiency in physical education.

(4) Co-operative Stores:

Expenditure on account of an allowance to a teacher managing the pupils’ co-operative stores if the allowance is actually paid to the teacher from the school fund and not wither directly or indirectly from out of the funds of the co-operative stores. But if the co-operative stores are being worked at a profit, the allowance of the teacher should be debited to it and no grant should be allowed on it.

(5) Registration Fees:

The expenditure on account of fees paid by a school to the Maharashtra state board of secondary and higher secondary education for its registration.

(6) Maintenance of Tiffin Rooms:

Reasonable expenditure actually incurred by schools on the maintenance of tiffin rooms. The expenditure incurred, on the actual food supplied, however, is not admissible for grant.

Note: “Tiffin Rooms” does not include a restaurant or a tea shop run by the school, managed on a commercial basis.

(7) Bonus to drawing Teachers: The actual expenditure incurred by a school on account of the grant of a bonus or extra remuneration to a drawing teacher subject to the following limits: -

(i) Up to Rs. 40 if the number of candidates prepared by the drawing teacher for the drawing examinations is not less than 15 and not more than 40. No bonus should be admitted if the number is less than 15.

(ii) A proportionately higher bonus may be admitted for grant if the number exceeds 40.

(8) Electrical Charges:

Reasonable expenditure incurred on the supply of electric energy for school purpose only.

(9) Telephone Charges:

Charges for telephone calls including trunk calls are calculated in two ways: -

(a)    Fixed charges irrespective of the number of calls;

(b)   Fixes rent plus charges for calls.

(i)                 In respect of (a) above, the actual expenditure incurred by schools on payment of fixed charges.

(ii)               In respect of (b) above, the expenditure should be limited to Rs. 260 per annum excluding the trunk calls. The expenditure on trunk calls if the education officer is convinced of the expenditure being unavoidable.

(10) Expenditure in connection with conferences:

Reasonable expenditure on contribution of subscriptions top not more than three conferences held by any of the head masters, teaching staff (which includes academic teachers, physical education teachers, drawing teachers, music teachers, etc.) and non-teaching staff (which includes clerks, librarians, etc.) Associations in a year. Conveyance or Travelling allowance of one representative of the school from any of the above categories for not more than three such conferences in a year. The participants will be entitled to draw conveyance or travelling allowance as per above rule even if no subscription or contribution is required to be paid by the Management.

(G.R.E. and Y.S.D. No GAC. 1075/1577-XXX of 21^st April 1976).

(11) Subscriptions to Educational Associations, etc.:

Reasonable expenditure on the subscriptions actually paid to not more than three educational and professional associations in a year.

(12) Medical Charges:

Reasonable expenditure in connection with medicine such as Iodine, Boric Powder, first-aid material, etc.

(13) (A) The schools may debit the expenditure on the following on the following items either to the term fee account or to the general fund: -

(1) Purchase of books for pupils’ library;

(2) Drawing and craft material;

(3) Equipment for physical educations;

(4) Audio visual education; (Please also see Annexures 7 and 67)

(5) Curricular visits and excursions.

(B) The expenditure on the above items, if debited to the general fund of the school.

(14) Audit of school accounts:

The expenditure incurred by schools on audit of accounts by registered accountants in accordance –with the scale given below: -

                   Admitted Expenditure                                    Audit fee

                        Rs.                                                                   Rs.

Upto                500                                                                  75

                        10,000                                                             100

                        20,000                                                             125

                        30,000                                                             150

                        40,000                                                             175

                        50,000                                                             200

Over                50,000                                                             250 to 300

(15) Sales Tax and General tax:

The expenditure incurred on payment of sales tax and general tax if it is actually incurred by the schools is supported by necessary vouchers.

(16) Scholarships:

Expenditure on merit scholarships, provided these scholarships are paid by schools directly from their school and not from donations, endowments, etc.

(17) Science Clubs:

Reasonable expenditure on recurring items of science established in a school under a scheme sponsored by the government of India or on the approval of the authorities of the Department.

(18) Scouting and Guiding:

(a) Expenditure on equipment, books, campus, etc.

(b) Expenditure not exceeding Rs. 40 per annum on purchase of the uniform for each Scout Master and/or Guide Captain.

(G.R., E.D. No. GAC. 1072/7401/E of 19 December 1972 and 9 July 1973)

(Please also see Annexure 39).

(19) Work experience expenditure on equipment, raw material, books and other contingent items for work experience introduced in the school with the prior approval of the education department.

(20) Civil defense and road safety patrol activities:

Expenditure on equipment, books and other contingent items for civil defense and road safety patrol activities.

(21) Expenditure on T.A. & D.A. of the members of the staff (at the rates applicable to government servants of comparable status and pay) deputed as per need of the school to attend short term training course, workshops and seminars (of duration of 15 days or less) pertaining to secondary school administration organized by: -

(a)  the education department (including the different government institutes/institutions under it);

(b) the Maharashtra state Bharat scouts and guides;

(c) the universities with the prior approval of the education department or the director;

(d) the associations of teachers and head masters with the prior approval of the education department or the director.

(e) any other institution or body with the prior approval of the education department or the director.

(G.R.E and S.W.D. No. GAC. 1072/E of 10^th February 1972).

(22) Other Miscellaneous items:

(i) Actual expenditure incurred on-

(a) Bank Commission.

(b) Uniform to the school peons including washing charges.

(c) Water charges where water is required to be fetched from nearby wells and stored for drinking purposes.

(Vide item 32 under “Part III other Expenditure” of the manual regarding assessment and audit of grant-in-aid payable to recognised and aided non-government secondary schools in Maharashtra state.)