Section 6 in The Rules for Payment Of Grant-in-Aid to Non-Government Educational, Cultural & Physical Education Institutions, 1963
6. Approved expenditure.
- Approved expenditure referred to in Rule 5 above shall relate to the following items only:-(1)[ All the items referred to in Rule 6 from (a) to (x) will form component A of the admissible items of expenditure] [Added by Notification No. F. 2(194)Edu/cell/VI/66, dated 23-3-1968.](a)Actual salary and Provident fund contribution not exceeding 6 ¼% in respect of teaching staff except the premerged employees of the aided institutions of the former Jodhpur State and the C.B. Schools run by the Municipal Board in Bikaner, Ganganagar, Churu and Bundi District in whose case it shall not exceed 8 1/3 per cent.(b)Salaries and Provident Fund contribution not exceeding 6 ¼% in respect of the Ministerial and Non-ministerial staff, except the pre-merger employees of the aided institutions of the former Jodhpur State and of the C.E. Schools run by the Municipal Board of Bikaner, Churu, Ganganagar and Bundi District in whose case it shall not exceed 8 1/3 per cent.(c)(Stationery and printing charges.(d)Postage stamps on official correspondence, rent, charges, on telephone for college and residential and partly residential High or Higher Secondary School only. Aggregate limit will be laid down for postage.(e)Water and light charges.(f)Registration, audit fees and affiliation fees.(g)Recurring expenditure on equipment and apparatus.(h)Ordinary repairs to buildings (if these belong to the institution and furniture etc.). Repairs may be calculated at 1% for pacca and 2% for Kachha buildings.(i)Building rent (if the building is rented). In all cases the department should be satisfied that the building is not owned by a society consisting of the same community or groups of persons running the institutions concerned. Rent will not be admissible if the building belongs to the same society or groups of persons (see not 5 and 6 below).(j)Recurring (net) expenditure on Books, Library and Reading Rooms.(k)[ In the case of residential institutions or education societies running more than one institution such expenses on management as are necessary or incidental to the establishment and maintenance of the institutions and the society.] [Refer also item No. 13 of Appendix VI.](l)Recurring net expenditure on games, physical education and other extra-curricular activity e.g. camps, annual functions (including prizes). Dramatics. Educational Tours, Excursion Social Services.(m)Recurring expenditure on craft including Agriculture Dairy, Home Science after deducting the income accruing therefrom.(n)Expenditure on travelling of teachers in attending conferences and seminars conducted by the Government or Department connected with educational matters: Provided the same has not been paid by the authority calling the teachers arranging the conferences or seminars, and on journeys.(o)Expenditure on advertisement for the posts of teachers, and lecturers for Technical or Science subjects. Home Science, English, Psychology etc. at the rate of not more than two advertisements in a year.(p)petty expenditure according to the prescribed limits for brooms, dusters and earthen pots, rope for water, etc.(q)Research bulletin for research institutions only.(r)Book-binding (for public libraries only).(s)Training expenses for teachers (according to rules for Government employees).(t)Charges on account of taxes on school building to the extent of the amount if actually paid by the Manager.(u)Travelling expenses of teachers accompanying school children on excursions, subject to the prior approval of the Director of Education.(v)Expenditure incurred for obtaining rent verification certificates from P.W.D.(w)A new institution coming into existence after the commencement of these rules shall not be eligible for grant-in- aid unless it has continued successfully, at least for one academic session from the date of recognition by the Department. In very special cases, however, this condition may be sanctioned against the approved budget of the First Year. Such grants will not exceed half of the salaries of the teaching staff likely to be incurred during the year and will be payable in monthly or quarterly or half-yearly instalments as may be required by the management.(x)Expenditure on Hostels-Approved expenditure for Hostels would relate to the following items.-(i)Salary or allowance of the Warden or Superintendent or the Matron.(ii)Ministerial and Class IV establishment considered necessary by the Department.(iii)Ordinary office contingencies.(iv)In the case of Societies running more than one boarding house, such expenses on management as are necessary for and incidental to the establishment and maintenance of the Society as provided under the rules above.Note 1.- The expenditure on Central office mentioned in (1) shall be approved for grant only when the total approved expenditure of the Society exceeds Rs. one lakh per year and at least 3 institutions are being run by the Society. By institutions are meant only those which are recognised as institutions for the purpose by the Department. Institution should not be of the nature of a Department or section or activity of the same institution.Note 2.- Charges on account of contribution made by the institution to a pension fund or a gratuity scheme or an account of the pension or gratuity paid to former teachers are ordinarily not admitted for the purpose of grant-in-aid unless the rules on the subject are approved by Government, provided that in the case of staff obtained on lent services from any State Government or Government of India, pension and leave salary contribution shall be allowed as approved expenditure.Note 3.- Charges on account of pension to widows of the deceased teachers are ordinarily not admissible for grant-in-aid unless the rules for grant of pensions are duly approved by Government.Note 4.- Expenditure on rent (to the extent assessed by the P.W.D. for the particular period) is admissible to an institution only when the building has been actually taken on rent and rent-deed containing the terms and conditions of rent is executed and registered. No rent is admissible where a parent body has given a building to a trust for the charitable purpose of running an educational institution as a donation.No rent is admissible where grant-in-aid has already been given for repairs, additions and alterations of the building used for educational institutions run by a private body.In case institutions or society, which is other than the parent body, is entrusted with the running of a school and uses building which was got constructed by the parent body for the use of the school and then new managing body is required to execute a bond or agreement and get the same registered to the effect that rent for use of the building will have to be paid by the newly created management to the parent body for running a school rent by the society will be admissible for grant-in-aid.Note 5.- Save otherwise provided no expenditure on repairs of building for which rent is claimed is admissible for grant-in-aid as such repairs are to be done by the landlord.Note 6.- Legal expenses are not admissible for grant-in-aid as they are non-recurring charges. Exceptional cases should, however, be referred to the Director with pertinent details for orders, regarding the admissibility of the expenditure.Note 7.- Repayment of Losses etc.-Repayment of losses or the amount transferred to the Revenue Fund is not an expenditure admissible for the purpose of grant-in-aid.Note 8.- Arrears of expenditure.-The expenditure which is incurred to meet the liabilities of any previous period but included in the expenditure of the year on which the grant is based is not admissible for the purpose of grant-in-aid.Note 9.- The authorised maximum limits of expenditure mentioned in Appendix VI.Note 10.- Any new or additional expenditure on any of the above items not provided in the approved budget will require previous sanction of the Department.
