Section 13 in Andhra Pradesh School Education Management (Community Participation) Rules, 1998
13. Maintenance of Accounts of the School Education Fund:
(1)There shall be a separate bank account in a nationalised bank or in the nearest post office for the operation of the School Education Fund.(2)The account shall be in a joint account to be operated by the Chairman of the School Committee and the Member - Convenor of the School Committee.[Explanation: - For the purposes of this rule, School Education Committee means School Education Management Committee] [Inserted. by G.O. Ms. No. 95, Education (S.E. Prog. II - 2), dated 2-12-2006.].(3)There shall be a single register in which each category of funds released by the Government shall he entered and accounted separately by the Head Master. Receipts from all other sources shall also he maintained, entered in the same register.(4)All the payments from and out of the fund shall be made through cheques only.(5)All the funds as soon as they arc received, shall he entered in the appropriate register and deposited in a single account by Head Master.(6)There shall be maintained a Petty Cash Book in Form VIII to record all the income and expenditure whenever incurred.(7)No expenditure shall be made without a resolution of the School Committee duly recorded in the Minutes Register in a meeting convened for the purpose.(8)All the expenditure made in the last meeting of the School Committee shall be placed before it in its subsequent meeting and approved.(9)All the expenditure incurred by the School Committee shall be subject to periodic audit by the Local Fund Audit Department. Head Master of the Institution/Member - Convenor shall place records and registers for audit before the Audit Party.(10)The Member - Convenor of the School Committee shall be responsible for the proper expenditure of the funds. In case, the School Committee passes resolution for the use of funds released by the Government in the manner not prescribed by the Government, the Member - Convenor shall send such resolution to the Inspecting Officer, instead of straight away acting by such resolution. 'File Inspecting Officer then shall clarify whether such resolution is in accordance with the Government Instructions. The clarification issued by the Inspecting Officer in consultation with the District Educational Officer shall be final and the School Committee shall abide by it.(11)For the purpose of these rules, the Chairman and Member Convenor of the School Committee operating the fund shall be Public Servants and are accountable to Government for its proper utilisation.
