Staff- SCHEDULE B [Vide Rule 89.1 (2)] List of items of expenditure inadmissible for grant-in-aid- PART 1- 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.