Chapter 1 DEFINITIONS Page No. Article No. Specific Reference Existing Clause Proposed Clause Remarks of KVS HQ 1. 1. In this part of the Code, the following terms have the significance shown against each, except where it is stated to be contrary or is repugnant to the context: In this part of the Code, the following terms have the significance shown against each, except where it is stated to be contrary or is repugnant to the context: (i) Audit Authority means the Comptroller & Auditor General of and/or his nominees viz. Director General of Audit, Central Revenues and State Accountants General, etc. Audit Authority means the Comptroller & Auditor General of and/or his nominees viz. Director General of Audit, Central Revenues/Expenditure and State Accountants General (Audit), etc. (ii) Bank means the State Bank of or one of its subsidiaries, Canara Bank or any other nationalized bank, the Post Office savings bank or any other bank with which funds of the school are specifically authorized to be kept. Bank means the State bank of or any other scheduled bank of Indian origin with which funds of the school are specifically authorized to be kept. (iii) Cadre means the strength of a service or a part of a service Cadre means the strength of a service or a part of a service sanctioned as a separate
sanctioned as a separate unit. For example, P.G.Ts., T.G.Ts. unit. For example, P.G.Ts., T.G.Ts. etc. (iv) Compensatory Allowance means an allowance granted to meet personal expenditure necessitated by the special circumstances in which duty is performed. It includes Travelling Allowances, Transport Allowance, House Rent Allowance, Compensatory City Allowance, etc. Compensatory Allowance means an allowance granted to meet personal expenditure necessitated by the special circumstances in which duty is performed. It includes Travelling Allowances, Transport Allowance, House Rent Allowance, etc. (v) Competent Authority means the authority specified in the relevant rules or the Kendriya Vidyalaya Sangathan in case no such authority has been specified. Competent Authority means the authority specified in the relevant rules of Government of India or the Kendriya Vidyalaya Sangathan in case no such authority has been specified. (vi) Contingencies means and include all incidental and other expenses which are incurred for the management or running of a school other than those items of expenditure which fall under the head ‘Works’ and ‘Stock’ or for which separate funds are provided under the ‘norms’ of expenditure (e.g. Laboratory equipment, Library books, etc.) Contingencies means and include all incidental and other expenses which are incurred for the management or running of a Vidyalaya/office, Regional offices, ZIETs and KVS Headquarters etc. other than those items of expenditure which fall under the head ‘Works’ and ‘Stock’ or for which separate funds are provided under the ‘norms’ of expenditure (e.g. construction of school building & staff quarters, Laboratory equipment, Library books, etc.). (vii) Controlling officer means an officer entrusted with the responsibility of controlling the incurring of expenditure. The authority who is to act as the ‘Controlling Officer’ is different for various purposes and has been specified in the respective rules. Controlling officer means an officer entrusted with the responsibility of controlling the incurring of expenditure. The authority who is to act as the ‘Controlling Officer’ is different for various purposes and has been specified in the respective rules.
irrespective of the number of days in each, should first be calculated and the odd number of days calculated subsequently. in each, should first be calculated and the odd number of days calculated subsequently. (xvii) Non-recurring expenditure means expenditure sanctioned as a lump sum charge whether the money be paid as a lump sum or by installments. Non-recurring expenditure means expenditure other than recurring expenditure. GFR Definitions Rule 2(xx) (xviii) Pay means the amount drawn by an employee as- basic; special pay; charge allowance for TGTs / PGTs / acting as Principals or for primary teachers appointed as supervisors of primary departments of Kendriya Vidyalayas; personal pay granted either to protect a drop in pay consequent on revision or fixation of pay or on personal considerations in exceptional circumstances. Note: Unless specified otherwise, items (a) to (d) Pay means the amount drawn by an employee as- Pay in the Pay Band; Grade Pay; special pay; charge allowance for TGTs / PGTs / Vice-Principals acting as Principals or for primary teachers appointed as supervisors of primary departments of Kendriya Vidyalayas; Personal Pay granted either to protect a drop in pay consequent on revision or fixation of pay or on personal considerations in exceptional circumstances. Note: Unless specified otherwise, items (a) and (b) above shall be taken into account for the purpose of reckoning dearness allowance, compensatory allowance, children’s educational allowance and other allowances.
above shall be taken into account for the purpose of reckoning dearness allowance, compensatory allowance, children’s educational allowance and other allowances. (xix) Permanent post means a post carrying a definite rate of pay sanctioned without limit of time. Permanent post means a post carrying a definite rate of pay sanctioned without limit of time. (xx) Recurring expenditure means all expenditure which is incurred at periodical intervals including that of contingent nature and which is not non-recurring. Recurring expenditure means the expenditure which is incurred at periodical intervals. GFR Definitions Rule 2(xxvi) (xxi) Stores means all articles and materials purchased or otherwise acquired for the use of the school, including not only expendable and issuable articles in use or accumulated for specific purposes, but also articles of dead stock of the nature of plant, machinery, instruments, furniture, equipment, fixtures, etc. Stores means all articles and materials purchased or otherwise acquired for the use of the School, Regional Offices, Z|IETs and KVS (Hq) including not only expendable and issuable articles in use or accumulated for specific purposes, but also articles of dead stock of the nature of plant, machinery, instruments, furniture, equipment, fixtures, etc. (xxii) Temporary post means carrying a definite rate of pay sanctioned for a limited time. Temporary post means post carrying a definite rate of pay sanctioned for a limited time. (xxiii) Tenure post means a permanent post which an individual employee may not hold for more than a limited period. Tenure post means a permanent post which an individual employee may not hold for more than a limited period. (xxiv) Travelling allowance means an allowance granted to an employee to cover the expenses Travelling allowance means an allowance granted to an employee to cover the expenses which he incurs in travelling in
City Compensatory Allowance – The Compensatory (City) Allowance (CCA) stands ABOLISHED. House Rent Allowance – At Central Government rates, as decided from time to time. Medical benefits as per the provisions of CS(MA) Rules 1944 or Central Govt. Health Scheme wherever applicable. Children’s Education Allowance – At Central Government rates, as decided from time to time. It includes Reimbursement of tuition fees paid for children in Secondary / Senior Secondary Schools. Transport Allowance – As introduced by Govt. as per 6th CPC. Hostel subsidy - At Central Government rates, as decided from time to time. Assistance towards house rent to be paid by deputationists – If a Central Government employee, appointed on deputation, in the Sangathan is in occupation of Central Government residence, excess of rent, if any, charged by the Director of Estates, over the standard rent of the accommodation or 10 per cent of emoluments of the Officer concerned (whichever is less) will be met by the Sangathan. Assistance towards monthly contribution to Central Government Health Scheme – In respect of employees who are allowed the benefits of the Central Government Health Scheme in Delhi, the excess of monthly contribution payable on behalf of the employees, over the amount of contribution normally paid by the Central government servants drawing the same pay, will be met by the Sangathan. The Compensatory (City) Allowance (CCA) stands ABOLISHED. Children Education Allowance and Reimbursement of Tuition Fee hitherto payable separately is now merged and will henceforth be known as ‘Children Education Allowance Scheme’. (5) Leave Rules – As applicable to Central Government Departments. (6) T.A. Rules – As applicable to Central Government Departments. (7) Terminal Benefits – As available to Central government Employees excepting
No authority should exercise its powers of sanctioning expenditure to pass an order which will be directly or indirectly to his own personal benefit or advantage. One’s own benefit will include benefit to family members. The Sangathan’s funds are not to be utilized for the benefit of individuals or only some of the students/teachers except in pursuance of a recognized policy or for a specifically approved purpose. All doubtful cases should be referred to the Sangathan for orders prior to incurring the expenditure. Rush of expenditure at the close of the year with a view to spend the funds should, as a rule, be avoided. In keeping with the need for economy, strict regard should be paid to avoiding any expensive item where a cheaper one would serve the same, or more or less the same, purpose. 53 The powers are to be exercised only by the Principal and are not to be delegated to anyone else. In case of absence of Principal on leave or on tour, the financial and administrative powers are to be exercised by the dated
or the Senior most PGT excluding statutory powers. 54 Accounts Forms The details of various account forms to be used by the schools are given in Part III of this Volume. Chapter 4 BUDGET ESTIMATES Page No. Article No. Specific Reference Proposed Amended Clause 55 Budget, otherwise called The Annual Financial Statement, is a statement of the estimated annual revenues and expenditure of an institution and is prepared with the object of planning the activities of the institution in advance. Its preparation involves careful planning of the requirement of the Institution by taking into account a number of factors such as present and anticipated number of sections, strength of students, availability of accommodation for holding classes and storage of the equipments, facilities for sports and games and various co-curricular activities. This exercise has to be done on an annual basis keeping in view both the long term and short term requirements of the Institution. Various steps involved in this exercise are: Identification of needs. Determination of priorities. Estimation of financial requirements. Allotment of funds with reference to approved budget estimates. Review of current year’s estimates for revision purposes. Allotment of funds with reference to approved revised estimates.
If a promotion is from the 1st of July which also happens to be the date of increment, the increment will be allowed first and pay fixed in the new post with reference to such pay including the increment. This will also apply to cases where increments are withheld as a measure of penalty; in such cases increment will be drawn from the date the penalty ceases. Revision of pay scales of teachers on the recommendation of National Commission on Teachers headed by Prof. D.P.Chattopadhyaya: The National Commission on Teachers under the Chairmanship of Prof. D. P. Chattopadhyaya has made recommendations concerning pay and service conditions of teachers at school level which was introduced in KVS along with Fourth Central Pay Commission for Teachers. For detailed instructions refer to Appendix 8 B in which copies of the following circulars on the subject are available:- As sanction of a senior/selection scale in terms of the approved pay scales of various teaching courses does not constitute a promotion, the initial pay shall be fixed in the higher scale at the stage equal to the pay already being drawn in the lower scale and the next increment will be given on the date on which it falls due in the lower scale. If there is no such stage, then the pay will be fixed at the next higher stage. The next increment in this stage will be given on completion of period of twelve months in the higher scale. The employee may opt for fixation of pay in senior scale/selection sale either from the date of OM dated 14.03.2005 E-1
interest thereon) only. Any amount under liability incurred by a subscriber to the Sangathan. All amounts representing contribution and interest thereon if the subscriber within first five year of the commencement of his service resigns from service or ceases to be an employee under Sangathan other than by reasons of (i) death (ii) superannuation or (iii) declaration by a competent medical authority that he is unfit for further service or the (iv) abolition of the post or reduction of establishment. All amounts representing contribution and interest thereon if the subscriber is dismissed from service. (3) Where a subscriber dies before the amount standing to his credit has became payable, or when the amount has became payable but death has occurred before payment the procedure contained in GPF Rule 37 or CPF Rule 35 should be followed. (4) When the amount standing to the credit of a subscriber in the Fund becomes payable, necessary application on his behalf should be submitted in the prescribed form through the Principal or Head of the Office who shall forward it to the Finance Officer indicating the advance withdrawals taken and particulars of latest subscription and recoveries etc. (Also deduction if any in case of CPF). The Finance Officer shall normally arrange payment through the Principal / Head of the Office. (5) When the amount standing to the credit of a subscriber in the fund is to be transferred to the other department, necessary application should also be accompanied by an application, in duplicate in CS 45C. 156 In the event of death of a subscriber, the amount standing to the credit of his Provident Fund Account should be withdrawn and paid to the nominee or nominees or eligible person(s) in terms of Provident Fund Rules. 157 Every year, the annual statement of GPF / CPF, containing the opening balances, remittances made during the year, the interest allowed, and the closing balances will be sent to Principal / Dy. Commissioner in a consolidated form for supply to each subscriber working in his Vidyalaya / Office. After receipt of the statement the subscriber should verify the correctness with the entries made in the Pass Book and notify the correctness / discrepancy if any to the Accounts Officer Kendriya Vidyalaya
Sangathan within one month through his head of office. Note: The practice of forwarding the annual statements to individual’s subscriber’s stands discontinued where the system of pass-books, both for GPF and CPF has been introduced. The entries of monthly subscription, refund, etc, should be entered as per the instructions printed on the back of pass-books supplied to each subscriber. 158 The document of to the G.P.Fund – C.P.Fund where necessary and account number allotted should be kept in the personal file of the employee and the nomination form should be pasted in his / her service book. 158A Annual Accounts Returns The annual accounts of KVS Employees Provident Fund comprising of GPF and CPF transactions are consolidated in the Sangathan Office. To facilitate its timely consolidation, it is imperative on the part of the Principal that necessary material and information connected therewith in respect of his / her Vidyalaya is furnished in the following proformae through the respective Deputy Commissioner so as to reach the Sangathan Office by 20th April:- STATEMENT I (Form CS – 46 A) – Outward Remittances Part I (a) Month-wise Transactions (GPF) (b) Details of Advances (GPF) Part II (a) Month-wise Transactions (CPF) (b) Details of Advances (CPF) STATEMENT II (Form CS – 46 B) – Reconciliation in respect of Remittances. STATEMENT III (Form Cs – 46 C) – Advances paid out of School Fund but not recouped till 31st March.
Chapter-23 INTERNAL AUDIT OF VIDYALAYA ACCOUNTS Article No. Proposed Modification Remarks 220 The Internal Audit Branch of the Sangathan which is responsible for the internal audit of its accounts at the Vidyalaya and Regional Office levels. It operates both from the Headquarters office and Regional Offices and functions under the overall supervision of Joint Commissioner (Finance). Scope of Internal Audit 221. The main object of the internal audit inspection of various Kendriya Vidyalayas is to examine the correctness and accuracy of the accounts maintained and rendered by them. This is in addition to the Statutory audit conducted by the Audit Inspection Parties of the Director General of Audit/Accountant General. 222 The primary duty of the Finance Officer is to assist the Kendriya Vidyalayas in avoidance of financial irregularities. He is required for this purpose to see that. (i) Accounts maintained truly represent facts; (ii) That the rules and orders on the subject framed by the Competent Authorities have been followed by the school authorities in the spirit in which they have been framed; (iii) That the expenditure is regular and bonafide; (iv) That the claims are correctly prepared, proper records are kept of initial transactions, bills are entertained according to rules and regulations and properly classified accounts have been kept; (v) That the prescribed procedure for maintaining the accounts, service records and registers are being followed properly and efficiently. (vi) The Finance Officer should not only find out mistakes, but also to suggest remedial measure. He should try to educate the staff concerned schools office inspected. (vii) The Internal Audit Inspection has to consider the detection of fraud as one of its duties. (viii) The Finance Officer is expected to review the position in respect of outstanding objections in the inspection reports of the Statutory Auditors etc. and offer on the spot guidance for getting them settled. (ix) Investigative Audit/Special Audit can be conducted with the approval of KVS (Hq.). Nature of Checks :- 223. The various records relating to accounts which come under the purview of Internal Audit local checking at a school are broadly classified as under :- 1. Cash Book 2. Ledger Accounts 3. Bank-reconciliation