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
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.
which he incurs in travelling in the interest of the Sangathan. The expenses incurred on hiring a conveyance in the interest of the Sangathan is called conveyance hire and the same is debitable to ‘Contingencies’. the interest of the Sangathan. The expenses incurred on hiring a conveyance in the interest of the Sangathan is called conveyance hire and the same is debitable to ‘Contingencies’. (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 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).
December (calendar year). (xxvii) Re appropriation means transfer of funds from one primary unit of appropriation to another such unit. Chapter 2 TERMS AND CONDITIONS OF SERVICE OF EMPLOYEES Page No. Article No. Specific Reference Proposed Amended Clause Remarks by KVS HQ 1. 2. The employees of Kendriya Vidyalaya Sangathan are mainly governed by the following terms and conditions of service. Detailed instructions in amplification of these terms and conditions which are based on the corresponding provisions followed in respect of Central Government employees have been enumerated at appropriate places in the Education Code as well as in this Code. (1) Appointment – Except in cases where ad-hoc arrangements are made for recruitment of part time contractual staff, the appointee will be on probation for a period of two years, which may be extended to three years by the appointing authority. During the period of probation and thereafter, for so long as the appointee holds the appointment in a temporary capacity, the services of the appointee is liable to be terminated by giving one month’s notice or payment of one month’s salary in lieu thereof, without assigning any reason. (2) Confirmation – Persons, who have completed their probation satisfactorily, will be eligible for confirmation in accordance with the rules of the Sangathan from time to time. (3) Pay Scale – The scales of pay will be as determined by the Sangathan from time to time. (The existing scales of posts in Kendriya Vidyalaya Sangathan are as indicated in Appendix ‘9’). (4) Allowances and benefits admissible in addition to pay: Dearness Allowance – At Central Government rates, as decided from time to time.
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 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. 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 Chapter – 10 PERSONAL CLAIMS OF EMPLOYEES Page No. Article No. Speci- fic Refer ence Proposed Amended Clause Remarks by KVS HQ 107 The various kinds of personal claims of employees, the forms in which they are to be preferred by the employees or claimed by the school and the normal periodicity of the claims are given below:-
Medical claims not involving any complications may be paid without pre-audit. D. CHILDREN’S EDICATIONAL ALLOWANCE / HOSETL SUBSIDY 114 (1) The following benefits are available to the employees of Kendriya Vidyalayas under the Scheme of Children’s Education Allowance. Children’s Educational Allowance @ Rs. 1000/- per month for a child from Nursery to twelfth. Reimbursement is allowed once in every quarter. The amount claimed in a quarter could be more than Rs. 3000/- and another quarter less than Rs. 3000/- subject to the annual ceiling of Rs. 12000/- per child. The allowance will be admissible up to a maximum of two eldest surviving children at any time. Not admissible, if hostel subsidy is claimed. Year means academic year i.e. 12 months of complete academic session. Reimbursement will be made on the submission of original receipts on the basis of self certification by the Sangathan employee. After the claim is scrutinized a formal sanction may be issued by the head of office for the reimbursement of the amount admissible restricted to the actual amount paid by the employee. Hostel subsidy of Rs. 3000/- per month per child is admissible if because of transfer a govt. servant is obliged to keep his child in the hostel of a residential school away from the station at which he is posted and / or residing. If the child is admitted into the hostel anticipation of his transfer, the subsidy is payable from the date of actual transfer. Subsidy is admissible, if the child could not be admitted immediately for genuine reasons and is admitted later on. CCS [RP] RULES 2008
Chapter – 16 CONTINGENT CHARGES Page No. Article No. Specific Reference Proposed Amended Clause 126 & 127 162 The term contingent charges or contingencies means and includes all incidental and other expenses which are incurred for the management of an office as an office, other than those which under the prescribed rules of classification of expenditure, fall under some other head of expenditure, e.g. works, maintenance and repairs, furniture, teaching aids, etc There is a provision under VVN as explained in Chapter 21 to incur expenditure on contingent charges as well. An illustrative list of items of expenditure that can be classified as contingencies is given below: Advertisement charges; Stationery and teaching materials such as chalk, duster, etc. not used for conducting examinations (other than teaching aids); Postal, courier and telephone charges; Printing charges (school forms, library cards, etc.) other than those conducting examinations or publication of school magazine, etc.; Freight and demurrage charges; Conveyance hire charges; Casual labour for piece-work;
should not be exceeded under any circumstances. Articles which are required in more than one department should be pooled together and a separate list of all such articles should be prepared. Article No.172. Purchase of Goods without quotations: Purchase of goods up to the value of Rs.15,000/- (Rupees Fifteen Thousand) only on each occasion may be made without inviting quotations or bids on the basis of a certificate to be recorded by the authority competent to approve the purchases in the following format:- “I _____________, am personally satisfied that these goods purchased are of the requisite quality and specification and have been purchased from a reliable supplier at a reasonable price.” In consonance with GFR Rules 145
(**) Local Purchase Committee Article No. 174 Purchase of goods by obtaining bids. Except in cases covered by the Rate Contract of KVS(Hqrs) & the reserved items, the procurement of goods under the paras referred to in Article 169 above shall be made by following the standard method of obtaining bids in: Advertised Tender Enquiry Limited Tender Enquiry Single Tender Enquiry In consonance with GFR Rules 149
percent for works. (In some cases, for example in vehicles, where bid security is considered not essential, it could be dispensed with.) The bid security may be accepted in the form of: Account Payee Demand Draft. Fixed Deposit Receipt. Banker’s Cheque. Bank Guarantee from any of the Commercial Banks in an acceptable form. The bid security is normally to remain valid for a period of forty-five (45) days beyond the final bid validity period. Bid security of the unsuccessful bidders should be returned to them at the earliest after the expiry of the final bid validity and latest on or before the 30th day after the award of the contract. Forfeiture of EMD: EMD of a tenderer will be forfeited, if the tenderer withdraws or amends its tender or impairs or derogates from the tender in any respect within the period of validity of its tender. Further, if the successful tenderer fails to furnish the required performance security within the specified period, its EMD will be forfeited. Article No.182.2 Performance Security To ensure due performance of the contract, Performance Security is to be obtained from the successful bidder awarded the contract. Performance Security is to be obtained from every successful bidder irrespective of its registration status etc. Performance Security should be for an amount of five to ten percent of the value of the contract in case of goods and five percent (50% to be retained till completion of the whole of the works and 50% to be retained till the end of defects liability period) of the contract price works. Similarly, Retention money should be five percent of the contract value in works. There is no retention money for goods. Performance Security may be furnished in the form of any one of the following: Account Payee Demand Draft. Fixed Deposit Receipt from a Commercial bank. Bank Guarantee from Commercial Bank in an acceptable form, safeguarding the purchaser’s interest in all respects.
The basic principles to be followed here are similar to those applicable for disposal through advertised tender so as to ensure transparency, competitions, fairness and elimination of discretion. The auction plan including details of the goods to be auctioned and their location, applicable terms and conditions of the sale etc., should be given wide publicity in the same manner as is done in case of advertised tender. While starting the auction process, the condition and location of the goods to be auctioned, applicable terms and conditions of sate etc., (as already indicated earlier while giving vide publicity for same), should be announced again for the benefit of the assembled bidders. During the auction process, acceptance or rejection of a bid should be announced immediately on the stroke of the hammer. If a bid is accepted, earnest money (not less than twenty five percent of the bid value) should immediately be taken on the spot from the successful bidder either in cash or in the form of Deposit-at-call-Receipt (DACR), drawn in favour of the Kendriya Vidyalaya/Kendriya Vidyalaya Sangathan [RO/ZIET/HQ] selling the goods. The goods should be handed over to the successful bidder only after receiving the balance payment. The composition of the auction team should however include an officer of the Internal Finance Wing of the department./an officer authorised by VMC 187 F - Disposal at scrap value or by other modes: If a Kendriya Vidyalaya/Kendriya Vidyalaya Sangathan [RO/ZIET/HQ] is unable to sell any surplus or obsolete or unserviceable item in spite of its attempts through advertised tender or auction, it may dispose of the same at its scrap value with the approval of the competent authority inconsultation with the Finance Division. In case of Kendriya Vidyalaya/Office is unable to sell the item even at its scrap value, it may adopt any other mode of disposal including destruction of the item in an eco-friendly manner. A sale account should be prepared for goods disposed of in Form GFR 18 duly signed by the officer who supervised the sale or auction. Form is given below GFR 18 [Article 187 F ] Sale Account