Section 56(2) in The Assam (Management, Function and Responsibilities of Special School, Children's Home and Observations Homes) Rules, 1976
(2)(a)Every Superintendent is authorised to accept donations or contributions in cash made to the Welfare Fund by the Public-(i)where the amount of donation or contribution does not exceed rupees twenty-five, without prior approval of the State Government;(ii)in all other cases with the prior approval of the State Government.All such donations and contributions shall be acknowledged by written receipts bearing serial numbers.(b)The Superintendent shall deposit all money collected for Welfare Fund in the nearest Government Treasury by opening a personal ledger account in his name and shall keep a subsidiary account of the Welfare fund.
