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 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.
funds of the school are specifically authorized to be kept. (iii) Cadre means the strength of a service or a part of a service sanctioned as a separate unit. For example, P.G.Ts., T.G.Ts. Cadre means the strength of a service or a part of a service sanctioned as a separate 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.).
special work of an occasional or intermittent character. remuneration for special work of an occasional or intermittent character. (xiv) Leave means regular leave other than casual leave, special casual leave and quarantine leave. Leave means regular leave other than casual leave, and special casual leave. (xv) Leave salary means the monthly amount paid to an employee on regular leave. It will be equal to the pay drawn immediately before proceeding on leave or half thereof, according to the nature of the leave. Leave salary means the monthly amount paid to an employee on regular leave. It will be equal to the pay drawn in the Pay Band and the Grade Pay immediately before proceeding on leave or half thereof, according to the nature of the leave. CCS [RP] Rules 2008 (xvi) Month means a calendar month. In calculating a period expressed in terms of months and days, complete calendar months, irrespective of the number of days in each, should first be calculated and the odd number of days calculated subsequently. Month means a calendar month. In calculating a period expressed in terms of months and days, complete calendar months, irrespective of the number of days 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; Pay means the amount drawn by an employee as- Pay in the Pay Band; Grade Pay; special pay;
(xxv) Works include the acquisition or extension of concrete assets called Capital Works and also repairs (ordinary and special), renewals and replacement of existing assets. In its application to buildings, this term includes the acquisition and clearance of site, construction of roads and pathways, provision of sanitary, water supply, electric installations and air conditioning equipment. Works means all new constructions, additions and alterations to existing works, special repairs to newly purchased or previously abandoned buildings or structures, including remodelling or replacement. Repair works means works undertaken to maintain building and fixtures. GFR Rule 123 (xxvi) Year means: in relation to accounting of funds, twelve months from 1st April to 31st March (financial year); in relation to academic matters, twelve months from 1st April to 31st March (academic year); in relation to specific administrative matters (for example, grant of casual leave, twelve months from 1st January to 31st December (calendar year). Year means: in relation to accounting of funds, twelve months from 1st April to 31st March (financial year); in relation to academic matters, twelve months from 1st April to 31st March (academic year); in relation to specific administrative matters (for example, grant of casual leave, twelve months from 1st January to 31st December (calendar year).
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 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’.
104 The entries in the Stock Register should be simultaneously attested by the In order to ensure that the items have actually been received and the entries have been made in the Stock Register, the Principal should personally undertake a physical verification of important items (i.e. items costing Rs. 1000/- and above and attest the relevant entries in the Stock Register and in the bill in token of the verification. The entries in the Stock Register should be simultaneously attested by the In order to ensure that the items have actually been received and the entries have been made in the Stock Register, the Principal should personally undertake a physical verification of important items (i.e. items costing Rs. 1000/- and above and attest the relevant entries in the Stock Register and in the bill in token of the verification. 105 All paid vouchers must be stamped ‘PAID’ and cancelled in such a way that they cannot be used a second time. Stamps affixed to vouchers must also be cancelled. The vouchers should be serially numbered for each financial year and kept on record in a guard file in order of serial number for audit purposes. The serial number of voucher must be invariably quoted in the Cash Book while entering the payment. To facilitate ready reference, the number and the date of the cheque issued should be given on the voucher and a cross reference to the voucher number given on the counterfoil of the cheque issued. All paid vouchers must be stamped ‘PAID’ and cancelled in such a way that they cannot be used a second time. Stamps affixed to vouchers must also be cancelled. The vouchers should be serially numbered for each financial year and kept on record in a guard file in order of serial number for audit purposes. The serial number of voucher must be invariably quoted in the Cash Book while entering the payment. To facilitate ready reference, the number and the date of the cheque issued should be given on the voucher and a cross reference to the voucher number given on the counterfoil of the cheque issued. 106 Deleted Deleted
But in subsequent years, it must be processed at least twice in a year during the months of May-June and Nov-Dec. . Chapter 19 CONSTRUCTION WORKS AND THE ACCOUNTS CONNECTED THEREWITH MODIFIED 188. The work of construction of buildings, staff quarters and hostels for the Kendriya Vidyalayas is undertaken according to a planned programme depending on the availability of land and priorities. No work can be undertaken unless there is an approved budget provision for the same or funds are made available by re-appropriation from other heads of accounts. 189. As the Sangathan has no agency of its own for planning, designing and executing of Construction Works, agencies like the M.E.S., C.P.W.D. and P.W.D. are employed for the purpose on payment of the prescribed departmental charges. Sometimes none of these agencies is free to undertake the construction projects or may not have a sizeable unit to be able to handle the projects. In order to meet such situations, the Sangathan enters into agreement with one of the Semi-Government Construction Agencies for designing and supervision of works with the specific approval of Board of Governors. Note – (1) In the case of works entrusted to M.E.S., no departmental charges are leviable as the Sangathan works are now being treated as an “Agency basis’ by the Ministry of Defence, Govt. of India. (2) In exceptional cases, the execution of work by employment of private contractor’s etc. may be entrusted by the Sangathan to the Vidyalaya Management Committee. However, it is done only in cases of Petty Works and/or Maintenance and Repairs works. 189 A. The following requirements must be met before a new work is commenced or liability incurred in connection with it – (1) The name of the work approved by the Works Committee of the Sangathan; (2) The lease deed in respect of the transfer of the land to the Sangathan already exists/has been executed; (3) Administrative approval for undertaking the work has been accorded by the competent authority. (4) A properly detailed design and estimate has been received from the Construction Agency and necessary sanction to incur expenditure issued; and (5) Necessary funds to cover the charge during the year are available. A. Works Entrusted to M.E.S. (i) The agency of the M.E.S. is generally employed in respect of works to be executed in regimental areas.