Workshop on financial management for LDCs
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KEND ZO Reference Ma 3 – Day workshop on Finan अ ZONAL INST KV-3 Campus, Ma (0) के य वयालय संगठन नई द DRIYA VIDYALAYA SANGATHAN ONAL INSTITUTE OF EDU TRAININGBHUBANESW anual cum Report / रपोट एवं संदभ प ncial Management for LDCs from 17 th to अवर ेणी लपक के लए वतीय बंधन प 1 Venue : कायशाला थल: TITUTE OF EDUCATION AND TRAININ ancheswar Railway Colony, Bhubaneswar Visit us :www.zietbbsr.org E-mail दल N, NEW DELHI UCATION WAR प ु ितका o 19 th December, 2013 पर 3-"दवसीय कायशाला 17 से 19 "दसंबर 2013 : ZIET, Bhubaneswar श आं सं, भ ु वने,वर Organised by: NG, BHUBANESWAR (Odisha) 751017, India : [email protected]
Transcript of Workshop on financial management for LDCs
KENDRIYA VIDYALAYA SANGATHAN, NEW DELHI
ZONAL INSTITUTE OF EDUCATION
Reference Manual cum Report
3 – Day workshop on Financial Management for LDCs from 17
अवर �ेणी ल�पक� के लए �व�तीय �बंधन पर
ZONAL INSTITUTE OF EDUCATION AND TRAINING, BHUBANESWARKV-3 Campus, Mancheswar Railway Colony, Bhubaneswar (Odisha) 751017, India
(0)
के���य �वयालय संगठन नई �द�ल�
KENDRIYA VIDYALAYA SANGATHAN, NEW DELHI
ZONAL INSTITUTE OF EDUCATION
TRAININGBHUBANESWAR
Reference Manual cum Report / �रपोट� एवं संदभ�पिु तका
Day workshop on Financial Management for LDCs from 17th to 19
अवर �ेणी ल�पक� के लए �व�तीय �बंधन पर
17 Venue : ZIET, Bhubaneswar
काय�शाला �थल:
ZONAL INSTITUTE OF EDUCATION AND TRAINING, BHUBANESWAR3 Campus, Mancheswar Railway Colony, Bhubaneswar (Odisha) 751017, India
Visit us :www.zietbbsr.org E-mail :
के���य �वयालय संगठन नई �द�ल�
KENDRIYA VIDYALAYA SANGATHAN, NEW DELHI
ZONAL INSTITUTE OF EDUCATION
TRAININGBHUBANESWAR
पिु तका
to 19th December, 2013
अवर �ेणी ल�पक� के लए �व�तीय �बंधन पर 3-"दवसीय काय�शाला
17 से 19 "दसंबर 2013 Venue : ZIET, Bhubaneswar
: श � आं सं, भुवने,वर
Organised by:
ZONAL INSTITUTE OF EDUCATION AND TRAINING, BHUBANESWAR 3 Campus, Mancheswar Railway Colony, Bhubaneswar (Odisha) 751017, India
mail : [email protected]
(1)
CONTENT SL NO
TOPIC PAGE
NO
1 Our Patron 2
2 Acknowledgement 3
3 From Director’s Desk 4
4 Resource Person Said 5-6
5 Time Table 7
6 Details of Participants 9-10
7 Daily Report 11
8 Personal Claims 12-18
9 Purchase Procedure 19-23
10 Leave Rules 24-28
11 Monthly Statement 29-32
12 Pay and Allowance 33
13 Achievement Test 34-36
14 3 Day in Photos 37-38
15 Glimpses of the Workshop 39
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Shri AvinashDikshit Commissioner KVS New Delhi
Shri G.K. Srivastava Additional Commissioner (Admn) KVS New Delhi
Dr. Dinesh Kumar Additional Commissioner (Acad) KVS New Delhi
Dr. Sachikant Joint Commissioner (Training) KVS New Delhi
Dr. Vijayalakshmi Joint Commissioner (Acad) KVS New Delhi
Dr. E. Prabhakar Joint Commissioner (Pers) KVS New Delhi
Shri M. Arumugam Joint Commissioner (Fin.) KVS New Delhi
Shri S. Vijaykumar Joint Commissioner (Admn) KVS New Delhi
Special thanks
Shri P.R.L. Gupta DC, KVS RO Kolkata
OUR PATRONS
(3)
Acknowledgement
Course Director
USHA ASWATH IYER Deputy Commissioner & Director, ZIET Bhubaneswar
Resource Persons
Dr Abhijit Saha
PGT(Biology)
ZIET Bhubaneswar
Shri Parsuram Shukla
PGT (Economics) ZIET Bhubaneswar
Shri Anil Chandra
Assistant K.V.Garden Reach(Kolkata Region)
Supported by
Staff of ZIET Bhubaneswar MrsHajraShaikh, PGT(Chem),Sh.K.P.Dash,PGT(English),
Sh.N.Nayak,PGT(Maths),Ms. Samrajya Lakshmi, PGT (Phy),
Dr Santosh Gupta(Librarian), Sh.P.Srinibash Rao,LDC.
Cover page Design:-Mrs. Shantilata Padhy, UDC ZIET Bhubaneswar
Manual Compilation:-Mr. Parsuram Shukla, PGT (Economics) ZIET
Bhubaneswar
(4)
FROM THE DIRECTOR’S DESK…
The three day workshop on ‘Financial Management for Senior LDCs’ was
designed keeping in mind the knowledge and skills they will require on their
promotion in the near future. With the fast changing scenario of the financial
world and the growing demands of the workplace, it has become imperative that
every employee should be familiar with financial rules and regulations. An
empowered employee will be an efficient employee.
Again, keeping in mind the new Training Policy of the Government of India, it is
imperative that every employee is regularly trained in new skills and policies or
has refresher training of existing skills. Keeping in view this demand, it was felt
imperative to try and cover as many levels of employees as possible.
Regular workshops on such topics will also help our employees build up their
self-confidence and update their knowledge on rules and regulations. The final
outcome should be an alert employee working for the benefit of others, keeping
in view the Government’s rules and regulations.
I would like to thank Mr Anil Chandra, Assistant, KV Garden Reach (Kolkata
Region) for his unfailing patience in handling queries and explaining every
detail of his sessions. It was also a new experience for the two ZIET staff to work
on a topic of this nature, very different from their regular academic pursuits. I
hope the participants will find the material prepared useful. I also request that
the LDCs regularly update their knowledge as well as consult other senior staff,
building up a support system for themselves and others.
USHA ASWATH IYER
DIRECTOR
ZIET BHUBANESWAR
(5)
The Resource Persons said………………………
DR. ABHIJIT SAHA PGT Biology, ZIET Bhubaneswar
It is a matter of pride for me to be an RP of the 3 Day Workshop on Financial
Management for LDCs (17-19 Dec 2013) conducted by ZIET Bhubaneswar.
Workshops conducted for office staff and especially LDCs are not very common in
KVs. Induction courses for newly recruited UDCs are rare incidents too. Thanks to
the Director, ZIET Bhubaneswar for taking up such workshops. I initially wondered
why such workshop should be conducted for the LDCs and not for UDCs. The
rationale behind the workshop was so clearly explained that my interest in
participating in the workshop increased by many folds. It became our target then to
train and give our best to the participants who are likely to be promoted to the
post of UDCs in the near future.
The office staff, which mainly deals with all matters related to finance, needs to be
trained and also to be updated with the changes in rules and regulations from time
to time. Different financial matters in KVs like Purchase Procedure, Personal Claims,
Leave rules etc. need proper knowledge and regular updating. Learning and a hands-
on practice on Ledger and Cash Book writing, Budget preparation and allocation could
be highly effective in maintaining proper records. Proper knowledge on financial
matters also keeps audit objection in check.
I am sure that the workshop for the LDCs will be very useful and will place them
in an important position in the office. Now on wards they may be more useful to
their LDCs and Principals in financial matters apart from doing the traditional and
scheduled work entrusted to the LDCs till date.
Appreciating a successful Financial workshop for the LDCs.
Merry Christmas and a Happy New Year
(6)
Resource Person Said……………………..
Mr. PARSURAM SHUKLA PGT (Economics), ZIET Bhubaneswar It was an idea given by our Director, ZIET Bhubaneswar Ms. Usha A Iyer that a
three day workshop should be organized for the LDCs on Financial
Management. The objective is to equip the LDCs about the new methodology
and technique in respect of financial management which has come up in recent
days in our organization. Accordingly, I decided to take up the topics which are
needed by the LDCs. The topics like purchase procedure, Leave rules and
monthly statement were taken up by me. I enjoyed the company of 35
participants who attended the workshop. I did my best to deliver the topics
and the participants were very happy and receptive during the discussion. It was
a unique experience for me to act as a resource person for this workshop.
I request all participating LDCs to go through all the material
discussed in the workshop and share it with other LDCs of their
Cluster/Region. The LDCs are further advised to pass the information they have
acquired to the seniors in the office.
Best wishes for the New Year 2014.
(7)
KENDRIYA VIDYALAYA SANGATHAN
Zonal Institute of Education and Training (ZIET), Bhubaneswar
03-Day Workshop on Financial Management for LDCs (17-19 December 2013)
T TIME TABLEE
Day
Day & Date
Session-I Session-II
T
E
A
B
R
E
A
K
Session-III
L
U
N
C
H
B
R
E
A
K
Session-IV
T
E
A
B
R
E
A
K
Session-V Session-VI
Time Slots 09:00 - 09:30
AM 09:30 - 11:00 AM 11:15 - 01:00 PM 02:00– 03:15 PM 03:30 - 04:30 PM 04:30 - 05:30 PM
1
17.12.2013
Tuesday Registration
How to manage
Imprest
Purchase Procedure
Below 15,000/-;
Market Survey
Pay & Allowances
Purchase Procedure
Quotation;
Open Tender
Mr. Anil Chanda Dr. Abhijit Saha Mr. Anil Chanda Mr. Parsuram Shukla
2
18.12.2013
Wednesday
Assembly
Program
Purchase Procedure
Electronic Goods
Leave Rules
Personal Claims
TA/ DA;
LTC
Ledger Writing
&
Cash Book Writing
Dr. Abhijit Saha/
Mr. Parsuram Shukla Mr. Parsuram Shukla Dr. Abhijit Saha Mr. AnilChanda
3
19.12.2013
Thursday
Assembly
Program
Monthly Statement Personal Claims
Medical/ CEA
Budget Allocation
&
Budget Preparation Valedictory Function
Mr. Parsuram Shukla Dr. Abhijit Saha Mr. AnilChanda
Director ZIET, BBSR
(8)
DETAILS OF PARTICIPANTS & RPs
SL
No. NAME नाम Designation KV .े/ Mob
Emp
Code
1 MR NARAYAN SAHU "ी नारायण साहू अ "े (ल�पक GAJAPATI भुवने)वर 9668616557 11199
2 MR PRADEEP KUMAR NANDA
"ी *द�प कुमार न�दा अ "े (ल�पक PURI भुवने)वर 9437231903 10562
3 MR TRIBHUVAN BAL
"ी ,-भुवन बल अ "े (ल�पक RO BHUBANESWAR भुवने)वर 9178742223 11987
4 MR SAROJ KUMAR SARANGI
"ी सरोज कुमार सारंगी अ "े (ल�पक ANGUL भुवने)वर 9778384760 11092
5 MR A P MISHRA "ी ए पी (म0 अ "े (ल�पक NTPC KANIHA भुवने)वर 37244
6 L DAS "ी एल दास अ "े (ल�पक ARC CHARBHATIA भुवने)वर 9861979353 4061
7 MR HARI PRASAD SHARMA
"ी ह�र *साद शमा� अ "े (ल�पक RO GUWAHATI गुवाहाट� 9401594391 26753
8 MR GOPAL DAS "ी गोपाल दास अ "े (ल�पक KV NO2 BINNAGURI गुवाहाट� 89706150238 26956
9 MR AJEET KUMAR "ी अजीत कुमार अ "े (ल�पक SUKNA गुवाहाट� 9679354291 47687
10 MR TAPAN SARKAR "ी तपन सरकार अ "े (ल�पक HASIMARA गुवाहाट� 9647344622 48061
11 MR SAMEER SAIKIA "ी समीर सै3कया अ "े (ल�पक CRPF AMERIGOG गुवाहाट� 9435507590 54899
12 MR LALITESH KUMAR BHARTI
"ी ल(लतेश कुमार
भारती अ "े (ल�पक LAITKOR PEAK गुवाहाट� 9485049107 108430
13 MRS KALPANA RANI MONDAL
"ी के आर म5डल अ "े (ल�पक BURDWAN कोलकाता 9547784828 35409
14 MRS SARASWATI SAMADAR
"ीम7त सर वती
समादार
अ "े (ल�पक ISHAPORE NO 1 कोलकाता 9874325155 36443
15 MRS KUNTI KUMARI SINHA
"ीम7त कु�ती कुमार�
(स�हा अ "े (ल�पक ADRA कोलकाता 03251 243028 35346
16 MRS MEENA DEVI "ीम7त मीना देवी अ "े (ल�पक BARRACKPORE (AFS)
कोलकाता 36442
17 MR AMBARISH MALLICK
"ी अबंर�श मि�लक अ "े (ल�पक SALT LAKE NO 2 कोलकाता 9231894476 37553
18 MRS PRIYANKA SP "ीम7त �*यकंा एस पी अ "े (ल�पक SALT LAKE NO 1 कोलकाता 7797720607 35651
19 MR MANOJ KUMAR JENA
"ी मनोज कुमार जेना अ "े (ल�पक BONDAMUNDA रांची 9337014048 51959
20 RANJEET KUMAR "ी रनजीत कुमार अ "े (ल�पक NO1 BOKARO रांची 9576549506 51966
21 MR KUNDAN KUMAR
"ी कु�दन कुमार अ "े (ल�पक NAMKUM, RANCHI रांची 9973112468 50007
22 MR PARMESHWAR SINGH
"ी परमे)वर (सहं अ "े (ल�पक HINOO, RANCHI (I SHIFT)
रांची 7739232977 41781
23 MRS RITA DUBEY "ीम7त र�ता डुबे अ "े (ल�पक CCL, RANCHI रांची 9470137313 38764
24 MRS ARCHANA KUMARI
"ीम7त अच�ना कुमार� अ "े (ल�पक PATRATU रांची 8521439721 55912
25 MR VIJAYA KUMAR "ी �वजय कुमार अ "े (ल�पक BAGAFA (स�चर 8732049101 49140
(9)
SL
No. NAME नाम Designation KV .े/ Mob
Emp
Code
26 MR DANIEL BARBHUIYA
"ी डे7नयल भरभइुया अ "े (ल�पक MASIMPOR (स�चर 9706570424 9866
27 MR AMIT KUMAR PRIYADARSHI
"ी अ(मत कुमार
�*यदश: अ "े (ल�पक NIT AGARTALA (स�चर 8794416748
not alloted
28 MR PRADEEP MEENA
"ी *द�प मीणा अ "े (ल�पक CHAMPAI (स�चर 9089281212 49122
29 MR RAKESH KUMAR
"ी राकेश कुमार अ "े (ल�पक LOKTAK (स�चर 9089532283 48901
30 MR NARAYAN CHANDRA DAS
"ी नारायण च�� दास अ "े (ल�पक TELIAMURA (स�चर 9436471227 48894
31 MR MOHAMMED NASIM
"ी मुह;मद नसीम अ "े (ल�पक CHAUBA 7तनसु3कया 9435330284 42076
32 MR TILAK CHANDRA DAS
"ी 7तलक च�� दास अ "े (ल�पक NO 1 TEJPUR 7तनसु3कया 9401255459 27152
33 MR SANJAY KUMAR "ी संजय कुमार अ "े (ल�पक DINJAN 7तनसु3कया 9706164546 46261
34 MR BIDHAN THAKUR
"ी ,बधान ठाकुर अ "े (ल�पक RO TINSUKIA 7तनसु3कया 9531005007 8833
35 MR N C DAS "ी एम सी दास अ "े (ल�पक MISSAMARI 7तनसु3कया 8752080845 27348
RESOURCE PERSONS
SL
No. NAME नाम Designation KV .े/ Mob
Emp
Code
36 MR ANIL CHANDRA (RP)
"ी अ7नल च�� आ(ससटंट GARDEN REACH कोलकाता 9433045411 37673
37 MR PARSHURAM SHUKLA (RP)
"ी परशुराम शु=ल
पी जी ट� अथ�
शा -
ZIET BBSR आ.(श.*.स.
भुवने)वर
9938649454 36534
38 DR ABHIJIT SAHA (RP)
डॉ अ(भिजत साहा पी जी ट�
जीव �वAान
ZIET BBSR आ.(श.*.स.
भुवने)वर
8280244770 36602
(10)
Daily Report
Day 1(17.12.13):The three day work-shop on financial management for LDCs began at
09.00hours with the registration of participants. 35 participants of all the 06
Regions(Bhubaneswar, Ranchi, Kolkata, Guwahati, Tinsukia and Silchar) reported for the
programme. The inaugural session began with the lighting of the lamp by the Honorable
Director ZIET Bhubaneswar Ms. Usha A Iyer, Mr Anil Chandra, Assistant, Kolkata Region, Dr
A Saha and Mr P Shukla both of ZIET Bhubaneswar . In the first session Mr. Anil
Chandra,Assistant KV Garden Reach, Resource Person, took a session on “How to manage
Imprest”. He gave the detailed analysis of the concept Imprest and its implication in
financial management. Later on Dr.A Saha, PGT (Biology) ZIET Bhubaneswar and Resource
Person for the course took session on the “Purchase Procedure below Rs 15000/ Market
Survey”. Dr.Saha discussed all the points in detail in respect of market survey. After lunch,
Mr. Anil Chandra (RP) elaborated the topic “Pay and Allowances” and the related issues like
Income tax etc. The tea break was from 15.15 hours to 15.30 hours. The last session of the day
was taken by Mr.ParsuramShukla,PGT(Economics)ZIET Bhubaneswar and Resource Person
for the course on the topic “Purchase Procedure- Quotation, Open Tender”. Mr. Shukla gave
all the details about the purchase procedure for the purchase up to Rs 1 lakh, purchase above
Rs 1 lakh and up to Rs 5 lakhs and purchase above Rs 5 lakhs .The day came to an end at 17.30
hours.
Day 2(18.12.13):-
The 2nd day began with the Assembly Programme at 09.00 hours conducted by the
participants of Bhubaneswar and Kolkata Regions. The prayer and thought presented were
very good. The Course Director briefed the participants about the day’s programme and
advised the participants to be attentive and ask questions on the issues faced by them in the
office. Mr. Shukla, the RP took session on the topic “Leave Rules” and gave all the details and
types of leave and their financial implications in financial management. The tea break was
between 11.00 hours to 11.15 hours. After tea Dr. Saha, (RP) discussed the personal
claims(TA,DA and LTC). In the post lunch session Mr. Anil Chandra(RP) took a session on
the topic “Ledger Writing and Cash Book Writing” and its utility for the LDCs in the office.
The day came to an end at 17.30hours.
Day 3(19.12.13):-
The 3rd day began with the Assembly programme at 09.00 hours conducted by the
participants of Guwahati and Ranchi Regions. The 1st session of the day was on the topic
“Monthly Statement”taken by Mr. P.Shukla (RP).Mr.Shukla highlighted the point of
difference between capital receipts and revenue receipts. Dr. Saha(RP) discussed about the
concepts “Medical and CEA, Personal Claims”.In the post lunch session, Mr.Chandra(RP)
discussed about “Budget Allocation & Budget Preparation”. After the tea break the valedictory
function began at 15.30 hours. Mr.Reddy, Assistant Commissioner KVS RO Bhubaneswar was
the chief guest on the occasion. Mr. Reddy emphasized the importance of financial
management for the LDCs in the present set up of KVS.The function came to an end with the
distribution of certificates by the chief guest to the participants and RPs.The three day work
shop finally concluded with the National Anthem.
(11)
Personal claims:-
Dr. AbhijitSaha, PGT (Biology)
ZIET Bhubaneswar
1.(Children’s Education Allowance) The whole year round different questions are faced by the UDCs and often the LDCsalso from
different members of the staff enquiring about their eligibilities in connection with CEA. It is
very difficult for any staff member to respond to queriesto people at the very instance
especially when the question is critical. Normally we find most of the eligible conditions are
known to most of the staff members. In this session certain aspects of CEA has been dealt
with. Information has been collected from Swami’s handbook. So to be more confident on the
rules one may read the book or relevant books in this regard. The following points have been
discussed.
1. If husband is a central Govt. employee and wife is a state Govt. employee, the
husband is entitled only if the wife is not entitled to the benefit and a declaration is to
be submitted. If both are in Central Government service, any one of them is entitled.
2. The date 31.12.1987 is important in CEA as One can claim the benefit for maximum
three children born prior to this date. The benefit may be availed for only two children
who are born after this date.
3. A person having three children claims CEA and the office pays the same. How is
it permissible?
Condition-1: the children were born before 31.12.1987,
Condition-2: The second and third child resulted due to multiple birth.
4. Claiming CEA for his child studying in Nursery class (below Class-I) is
admissible. He can claim for the child studying two classes below class-I and up to
class XII. No minimum age of the child eligible for reimbursement is prescribed.
5. A child fails in Class can claim for both the years studying in the same class.
Performance of the child is not considered.
6. VVN paid by students in KendriyaVidyalaya are reimbursable in CEA?Yes it is
reimbursable
7. At present maximum amount of CEA reimbursable per child per year is
Rs.15,000/- per child per year
8. A boy is studying in a school and stays in a hostel cannot Claim for both the
hostel subsidy and CEA together.
9. The maximum amount reimbursable for school uniform and school shoes
separately.There is no item wise ceiling.
10. CEA is reimbursed for children other than disabled children up to 20 years or the
time till the child passes class-XII, whichever is earlier. For physically / mentally
handicapped children it is 22 years having no minimum age to be eligible for the claim.
11. A child is studying in class XI through correspondence course / distance mode,
is eligible for CEA.
(12)
12. The maximum amount reimbursable for a disabled child per year is double the
normal rate. The present rate is Rs.30,000/- per child per year.
13. The minimum distance to keep a child in a hostel and claim hostel subsidy is 50
Km from the residence and the PIN (Postal Index No.) of the two different localities
should differ in the first 3 places of the 6 digit PIN.
14. If a person dies while in service. CEA / hostel subsidy will continue till such time
which the employee would have actually received subject to fulfilling other conditions.
It will be paid by the office where the employee served last.
2.(Travelling Allowance)
For warming up and also to know the previous knowledge of the participants the following
questions were asked. –
1. Mr. A, a participant, came to attend a workshop for LDCs to Bhubaneswar
scheduled 17-19 December 2013 from Kolkata. He reached Bhubaneswar Railway
station at 5.00 a.m. on 16th December 2013.
a) Can he claim D.A. for 16th Dec 2013?
b) Which class can he avail for travelling by train?
c) Can he claim the bus fare if actually travelled by bus?
Answer:
a) If the employee was relieved on 15th A/N and the official boarded the train at night the
same day, DA for 16th is given to the employee.
b) It will depend on the type of train availed. Please see the table below for details
c) Yes as per entitled type of bus run by the state transport or any public transport but
the fare should not be more than the rail fare of the entitled class.
2. Mr. X, LDC of KV____is participating in the workshop at ZIET Bhubaneswar.
Working lunch is being provided by ZIET.
A) How much can he claim as his daily food charges for the 3 days of training?
B) If he had to attend such a workshop in Mumbai what would be his maximum
permissible food bill claim for each day?
Answer:
a) The working lunch provided by the ZIET is above the food bill entitlement and is
absolutely free for the participants. The employee may claim the entitled amount
permissible per day subject to production of food bills. One may claim up to Rs.125/-
per day. Please refer to the letter which is given to you with your relieving order.
b) The food bill would be the same as per entitlement irrespective of the class of city.
(13)
Check your Entitlements
Grade Pay Hotel
Accommodation
per day
Charges to travel
within the city
Food Bill per day
**
7600-8900 3750/- Non AC taxi up
to 50 km
375/-
5400-6600 1875/- Taxi 188/- 250/-
4200-4800 625/- 125/- 188/-
Below 4200 375/- 63/- 125/-
** Bills in original to be submitted for the claim
3. I took 2 days CL for visiting Puri&Konarak along with my tour programme to
attend the workshop.
a) Am I allowed such leave?
b) If yes, am I entitled for hotel charges of the 2 days?
c) What will be the ruling if the programme ends on Saturday and I leave
Bhubaneswar on Monday?
Answer:
a) Yes one may take such leave.
b) You are not entitled for the two days taken as CL
c) As per rule you are supposed to travel by the earliest convenience once the programme is
over. Since the programme ended in the evening of Saturday you must travel on Sunday
at the earliest hour. If travelled on Monday, one day leave has to be taken. No claim for
overstay on Sunday.
T.A. on tour
• It is from duty point / residence at HQ to the duty point at distant station and vice
versa. It includes
Fare for journey by Rail/ Road / Air / Sea
Road mileage for road journey other than bus
DA for the entire period of absence from HQ including journey period.
Entitlement for Travel
• For Places not connected by rail, persons entitled for AC-2 by rail may travel by AC
Bus. Others may travel by Deluxe / ordinary bus.
• A person may travel by any means of public transport even when the two places are
connected by rail provided that the total fare does not exceed the train fare in the
entitled class.
• One may travel below the entitled class
• Officers in GP 7600 and above may travel by Executive class (ShatabdiExp) and AC-1
(RajdhaniExp)
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These are also reimbursed
• Reservation charges for seat / sleeper berths
• Tatkalseva charges (extremely emergency)
• Internet / eTicketing charges for tickets booked through website of Indian Railways
• Service charges of agents who are recognized by Zonal Railways
• Cancellation charges when done on public interest
Journey by Air
• Employees working in Tripura may travel by air between Agartala and Kolkata on tour
/ transfer only.
• Travel by Air India and its alliance partners only (GP 5400 and above)
• Tickets to be purchased from Airlines booking counter / website or from authorised
agents only
• Those below GP 5400 may travel by any private airlines but entitled rail fare is
reimbursed
Grade Pay Air Rail Road
7600-8900 Economy
Class
AC-1 Except AC taxi
5400-6600 Economy
Class
AC-2 Except AC taxi
4200-4800 - AC-2 Except AC taxi
2400-less than
4200
- FC/AC-3/ACC Except taxi and AC
Bus
Below 2400 - FC/AC-3/ACC Except taxi and AC
Bus
# please confirm with your office before undertaking the journey
TA for local Journeys
• Local journey means beyond 8 kms
• Journey to be performed in the same way as one journey to duty point (bus / local train
/ own conveyance etc)
• For taxi / scooter, prior permission required
• DA at prescribed rates can be claimed
T.A. on Transfer
• Change in head quarter station
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• Public interest (except N-E concessions)
• Entitlements:
a) Composite grant equal to one month’s (Band Pay +Grade Pay) – change of residence
necessary
b) Actual fare for self and family
c) Road mileage if applicable
d) Transportation of personal effects (luggage)
e) Cost of transportation of conveyance, if ownedExtras
• Additional fare in the entitled class for self to bring the family members whose TA is
also reimbursable provided the government accommodation was not provided in the
first instance.
Be losers
• No T.A when NO CHANGE of residence since transfer is within the station
• One third of Composite grant + actual cost of conveyance for self and family + cost of
transportation of personal effect is admissible when a compulsory change of residence
due to transfer but within the station.
When transfer is within 20 km
• No T.A. if no change of residence
• If change of residence is involved, then Full Transfer T.A. + 1/3 Composite Grant
Husband and wife working together is transferred to same station (distant)
• If both are transferred to the same station within 6 months but at gap of at least 60
days, the spouse first transferred gets full Composite transfer grant but the other
spouse transferred later gets 50% of Composite transfer grant.
• If the gap between two is less than 60 days, the spouse transferred later will not get the
50% transfer grant.
3. (House Rent Allowance)
During the session on House Rent allowance an interaction with the participants on the topic
came out with different queries and confusions. Some of the questions asked and discussed in
the session are given below. It is further suggested that rules vary with time. Please be
updated and do not forget to consult relevant books/ journals or websites for latest changes.
It is not possible to discuss and place all the rules on HRA. The questions and their solutions
may however be helpful to some extent.
What is the rate of HRA in the place I am working?
Identify the class of city (X,Y or Z) to which it belongs. HRA is applicable at thefollowing rates
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w.e.f 1.9.2008 as per the table below.
Classification of City / town Rate of HRA
X 30% of Basic Pay (Band Pay + Grade pay) +
NPA
Y 20% of Basic Pay (Band Pay + Grade pay) +
NPA
Z 10% of Basic Pay (Band Pay + Grade pay) +
NPA
Mrs.Y went on long leave after submitting a medical certificate. Should she be allowed
HRA for her period of absence?
She will be allowed HRA up to 8 months. Further the incumbent has to produce another
medical certificate on which the controlling officer shall decide.
Mr. Z died when he was on leave and thus did not join the office after availing the
leave. Will the HRA of the leave period be recovered?
Due to invalidation or death of the government servant the HRA paid during the leave period
will not be recovered.
Mr. K resigned and did not join his duty after availing leave. Will he be entitled for
the HRA he received during his leave period?
No. The amount of HRA will be recovered before accepting his resignation.
Mr. B was allotted a quarter accommodation of his entitled type. If he refuses to
accept the offer, is he entitled for HRA?
No. He is not entitled.
A person having own house lives in a rented house. Is HRA admissible?
Yes. Even if he lives in his own house or house owned by his wife or father or mother or even
children he is entitled for HRA.
A person serving in Kolkata is transferred to a station in the NE region? Is he eligible
for double HRA?
Yes. If he keeps his family in Kolkata, the employee is eligible for double HRA (both for
Kolkata and the place in NE) provided he is not availing any government accommodation in
the new place of posting. The family may stay in their own house or even rented house but
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not in any government accommodation to qualify for double HRA. He is eligible also if he
vacates a government accommodation in Kolkata and keeps his family in a rented house.
A person serving in the NE region is transferred to another station which also falls
under NE region. Can he claim the benefit of double HRA?
No. he cannot
If both husband and wife are government servants and are living together in a hired
accommodation, who is entitled for HRA?
Both husband and wife are entitled for HRA subject to fulfillment of other criteria for drawal
of HRA.
This is just an abstract of the rules on HRA. For the purpose Swami’s Handbook has been
consulted.
4.(Leave Travel Concession)
• LTC can be availed for self and family
• Avail separately (self and family members) at different time of the year
• Can be availed during any leave / Casual leave but not Child Care Leave
• Railway Circular tickets may be availed
• Cannot be availed during holidays without taking any leave- ???
• Fresh recruits are allowed Home town LTC on 3 occasions in a block of 4 years along
with one to any place in India. Their family is also entitled. Those who have not
completed 8 years of service as on 1.9.2008 are also eligible.
• Block of 4 years (two sub block of 2 +2 years). Present 4 year block is 2010-13.
• Grace period of 1 year carried forward for every 2 year block
Eligibility
1. One year continuous service on the date of journey
2. Central Govt, / Autonomous body
3. Government servants whose spouse is working in Indian Railways / National Airlines is
not eligible
Home town Declaration
1. If both husband and wife are Central govt. servants, they may declare home town
separately
2. Is declared during joining the service
Who are included in the family..
1. Government servant’s wife or husband
2. Two surviving unmarried children
3. Married daughters (if divorced and abandoned) / widowed daughters residing with
and fully dependent on the Government servant
4. Parents wholly dependent on the Government servant
5. Unmarried minor brothers / sisters (if parents are not living) and are fully dependent
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Entitlement
1. It is same as on Tour / Transfer
2. Air travel entitled officers (GP 5400 and above) are to travel by Air India only. For
tickets LTC-80 may be preferred. However normal tickets in Economy class if
purchased at lower rates than LTC-80 are allowed.
3. Air journey by non- entitled officers are allowed to travel by private airlines but
reimbursement is limited to the entitled class Rail fare.
4. Special Relaxation: For two years from 18.6.2012, Govt. employees can travel by Air to
Jammu and Kashmir by converting one block of their home town LTC. (Delhi /
Amritsar to any place in J&K)
Advance payment
1. Up to 90% of the fare can be drawn in advance for self and family
2. Details of ticket purchased to be furnished within 10 days after drawing the advance
3. Settlement of advance within one month (if advance taken) after completing the
journey, otherwise within 3 months when no advance has been drawn.
Misuse of LTC
1. Disciplinary action taken
2. Disputed claim withheld and next two sets of LTC forfeited
Encashment of EL during LTC
1. Up to 10 days of EL can be encashed at a time.
2. Maximum encashment permitted is for 60 days in the entire service period
3. Not deducted from maximum admissible while quitting service
4. Both husband and wife if Central Govt. servants, are allowed up to 60 days for each
Special Concession for North East
1. If the Govt. servant leaves his family in the home town he may avail home town LTC
once a year.
2. The family restricted to spouse and 2 dependent children (son up to 18 yrs, daughter
up to 24 years) may also travel from residence to place of posting of the employee once
a year.
3. Emergency Passage Concession may be availed on 2 occasions during the entire
service period to travel to home town along with the family.
Procedure to follow
1. Fill in the application form for LTC in the prescribed format.
2. Be clear with the block year / grace period, the destination and your entitlements.
3. You will receive a letter of confirmation from the DDO / Principal accepting the tour.
Do intimate in writing if there is a change of destination before undertaking the tour
4. Apply for advance
5. Purchase tickets in entitled class and mode of journey
6. Apply for EL encashment (if eligible)
7. Preferably return the amount excess to the fare on tickets
8. Submit the documents of tickets purchased within 10 days
9. Submit the bill and settle it at the earliest.
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PURCHASE PROCEDURE IN KVS
Parsuram Shukla PGT (Economics)
KVS ZIET Bhubaneswar
In order to impart quality education to the students, every school has to purchase a number
of teaching aids and equipment out of the funds given for various purposes. The expenditure
on KendriyaVidyalayas met out of the grants sanctioned by the Government of
India(Plan/Non-Plan) through school fund A/C. Most of the recurring expenditure is being
made out of fund collected from students through VVN A/C. It is incumbent on the schools
to follow the rules and procedures prescribed by Government and the recommendations of
the finance committee of KVS duly approved by the BOG. The objectives, policies and
principles involved in making purchases are explained below.
Objectives:-The objectives in making purchases are:(i)Procuring articles of the
requisite quality at the most economical rates ; and (ii) Procuring articles within the
available funds in order of priorities and within the period fixed for utilization of the
funds.
Policies:-The policies in making purchases are:(i)Procuring as far as possible articles
of indigenous production;(ii)Undue emphasis should not be laid on the quality of
articles, if articles of equal durability are available at lesser cost;(iii) Wherever
possible, articles which are approved by the Indian Institution or by the State
Government n respect of the higher secondary schools run by them, should be
purchased and at the approved rates(proof of approved rates should be kept on
record.
Principles: -As per the Article 169 regarding general principles of purchases, GFR(General Financial Rules) 2005 of Govt. of India shall be followed. The guiding principles in general shall be follows:-Every officer incurring or authorizing expenditure should be guided by high standards of financial propriety and enforce strict economy.Every authority delegated with financial powers has the responsibility and accountability to bring efficiency, economy, and transparency in purchases and equitable treatment of suppliers and promote completion in procurement.To reduce delay, appropriate time frame for each stage of procurement should be prescribed. Approval of the competent authority to be obtained and purchases should not be divided into piece meal. Purchase financed by loans and grants should be made as per agreement only. The term goods applies all articles, materials excluding books, publication, periodicals etc. for library.
Latest delegation of powers under VVN vide Letter No.F.110240/(6)/2009-
KVS(HQ)(Budget) dated-13 October 2011 which is the modification of letter
No.F.110240/(6)/2009-KVS(HQ)(Budget:The expenditure out of VVN shall be incurred in
the Vidyalaya as per the following delegated powers :-
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Sl. No.
Level of
Delegation Financial Limits
Existing proposed
1 Principal Rs. 15000/- per annum on each
item of expenditure of the
ceiling prescribed for each item
whichever is less
Rs. 0.5o Lakh per annum on each item of
expenditure of the ceiling prescribed for
each item whichever is less
2 Executive
Committee Rs. 1 lakh per annum for each
item or ceiling prescribed for
each item whichever is less
Rs. 2 lakh per annum for each item or ceiling
prescribed for each item whichever is less
3 Vidyalaya Management Committee
a. Up to ceiling prescribed for
each item b. In respect of Maintenance
and repair i) Schools having two
sections-Rs.3 lakh per
annum. ii) Schools having three and
above sections-Rs.4lakh per
annum.
a. Up to ceiling prescribed for each item b. In respect of Maintenance and repair
i)Schools having two sections-Rs.3 lakh per
annum. ii)Schools having three and above
sections-Rs.4lakh per annum.
4 Deputy
Commissioner
Rs. 5 lakh per annum per KV for
each item except for the
following items.
1. In respect of maintenance
and repair up to Rs. 7 lakh
per annum per KV
2. For conduct of examination
up to 7 lakh per annum per
KV
Rs.10 lakh per annum per kv for each item
except item 3(B), 3©, 3(D),
8,9,11,12,13,15&17 for which of the existing
limit of Rs. 5 lakh per annum shall continue.
In case of Sl. No. 3(A) the financial power is
as under
A. -1 Type(1 section) (4 lakh)
A.Type (2 section s) (6 lakh)
B.Type(03)sections)(8 lakh)
C.Type (04) sections &above)
(9 lakh)
5 Addl.
Commissioner
(Adm.)
Rs. 10 lakh per annum per Kv for
each item except for the
following items:
i)In respect of maintenance &
repair up to Rs. 12 lakh per
annum per KV
II) For conduct of examination
up to Rs. 10 lakh per annum
Rs. 15 lakh per annum per KV for each item.
6 Commissioner Full powers with the
concurrence of Deputy
Commissioner (Fin.) KVS
No change
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Beyond 3 lakhs of each contract shall be reviewed by the chairman with the assistance of the
Executive Committee with the condition that purchase is need based , sufficient fund exists
and provision is made in the Budget along with the comments about the procedure to be
followed . Ultimately responsibility shall vest with the principal concerned. Concurrence of
the chairman, VMC shall be obtained for purchases up to Rs 5 lakhs. In case of proprietary
beyond and up to 10 lakhs from the Deputy Commissioner and beyond 10 lakhs from the
Additional Commissioner(Admn).
Reserved Items:-Hand- woven tyextiles (khadi goods ) to be purchased from khadi village
Industries Commission. Govt. of India also reserved some items for purchase from registered
small industrial only. Such list to be verified from the instructions issued by Govt. /KVS from
time to time.Special Dispensation: Purchases from KendriyaBhandar, NCCF etc. having
majority share holding by Central Govt. The latest circulars on the subject to be
verified from time to time from the Ministry of Personnel, Public Grievances
&Training. ??? Verify
Purchase of goods without quotations:-Purchase of goods up to the value of Rs. 15000/-on
each occasion may be made without inviting quotations and the following certificate to be
recorded by the authority competent to approve the purchase.“I ----------------- am
personally satisfied that these goods purchased are of requisite quality and
specifications and have been purchased from the reliable suppliers at the reasonable
price.”
Purchase of goods by purchase committee:-Goods costing above Rs. 15000/- and upto 1
lakh on each occasion by Local purchase Committee(LPC) consisting of 3 members of an
appropriate level with the concurrence of Chairman, VMC. The LPC will survey the market to
ascertain the reasonableness of the rate, quality, specification and identify the appropriate
suppliers. Before recommending of purchase order the Committee will jointly record a
certificate.Certified that we the members of the LPC are jointly and individually
satisfied that the goods recommended for purchase are of requisite specification and
quality, priced at the prevailing market rate and the supplier recommended is
reliable and competent to supply the goods in question”.
Purchase of goods by obtaining bids:-Except rate contract, reserved item, the procurement
of goods stated above shall be made by following the standard method of obtaining the bids
as stated below:-1-Advertised Tender Enquiry(ATE),2-Limited Tender Enquiry(LTE),3-Single
Tender Enquiry (STE) .
ADVERTISED TENDER ENQUIRY(ATE):- Procurement of goods under open bids of
estimated value of Rs 5,00,000/- and above should be given in one National Daily and one
Local Daily having wide circulation along with website display provided with a link of NIC
website of KVS HQ/RO.If estimated value is more than Rs25,000,00/- tender advertisement
to be given in Indian Trade Journal for publication and if required Global Tender Enquiry may
also be given.The time limit for submission of bids should be three weeks. Text of tender
notice should be drafted carefully having description and specification of goods and quantity,
period of delivery,cost of tender document, place and sale of tenders, time and date of
opening, bid security/EMD etc.Cost of Tender document,Sale of Tender document,Format of
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tender,Extension of tender opening date,Amendments/Modifications to tenders,Pre-Bid
Conference for purchase of sophisticated and costly equipment,Receipt and Custody of
Tenders,Late Tender received ,Opening of tenders at specified date and time,At least 2 duly
authorized officials of PC should jointly open the tender,Responsibility of the tender opening
officials will mainly declare the salient features on the spot after opening the tenders .
LIMITED TENDER ENQUIRY(LTE):-When the estimated value of the goods is less than Rs5
Lakhs,copies of the bidding document should be sent by speed post/regd post as per the list
of registered suppliers. Minimum 3 quotations should be obtained and web based publicity
should be given.Two bid system for purchases more than Rs5 lakhs, i.e. technical bid followed
by financial bid indicating item-wise price etc. and the bid opening committee consisting of 3
officers at the 1st instance and later stage bid evaluation committee consisting of technical and
commercial experts.Specification, warranty and training etc should be calculated separately.
A warranty with AMC of 5 years may be preferred.
SINGLE TENDER ENQUIRY(STE):-Procurement from a single source may be resorted to in
the exceptional circumstances,i.e it is in the knowledge of the vidyalaya only a particular firm
is the manufacturers, in case of emergency goods are available from that source. The decision
for a single source is to be recorded and approval of the competent authority to be obtained
and necessary certificate may be made indicating the reasons.
Purchase of goods directly under the rate contract of DGS&D:-The prices to be paid shall
not exceed the rate mentioned in the rate contract(RC) and other salient terms and
conditions should be followed. At the same time the ratepaid should not be more than MRP.
Necessary Inspection and Testing is to be done with nominal payment as stated in DGS&D.
Registration of Suppliers:-The purchasing unit will prepare and maintain item-wise list of
eligible and capable suppliers in the locality of the city will be known as registered suppliers
with the approval of the Chairman, VMC which will be prepared through limited tender
enquiry (LTE) and ordinarily exempt from bid security. Credentials, manufacturing capacity,
past performance after sale service, financial background, and proof of registration of
IT/TAN/VAT should be carefully verified before registration. The suppliers will be
registered for a period of one year and to apply a fresh for renewal of registration along
with new suppliers. The performance and conduct of every registered suppliers shall be
monitored and liable to be removed if they fail to abide by the terms and conditions, false
declaration.
Purchase of goods by purchase committee:-Goods costing above Rs. 15000/- and upto 1
lakh on each occasion by local purchase Committee(LPC) consisting of 3 members of an
appropriate level with the concurrence of Chairman, VMC. The LPC will survey the market to
ascertain the reasonableness of the rate, quality, specification and identify the appropriate
suppliers. Before recommending of purchase order the Committee will jointly record a
certificate.
Evaluation of tenders, formulation of purchase proposal and placement of contract:-
Evaluation of the tender is the most significant area and the purchase officers should prepare
comparative statement by indicating specifications, rates, discounts, delivery schedules,
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EMD, validity of offer, payment schedules before preliminary examination of tenders. No
tender gets undue advantage at the cost of other tenderers. The tenders of unsigned and non-
eligible, tender validity is shorter than the required period, non-deposit of EMD, required
authority letter from the manufacturer, non-agreeing of performance security should be
rejected. The tenderer has not quoted for the entire requirement should also be rejected and
treated as unresponsive and to be ignored. Non –conformities between the figures and words
of the quoted price should be corrected between unit price and total price which should be
mentioned in the tender document and the same to be conveyed to the tenderer with a target
date and the tenderer fails to respond, the tender is liable to be ignored. Reasonableness of
price before placing the contract to the lowest evaluated tender(L1) should be insured based
on last purchase of the same, current market price of the same , competitive offers from
different sources. Performance Security generally varies from 2.5% to5% of the value
(within 21 days after award of contract) to be collected. Bid security ranges between 2-5% of
the estimated value of goods and 1-3%for works to be collected in the form of goods and 1-3%
for works to be collected in the form of account payee, DD, FDR, Bankers’ Cheque, Bank
Guarantee. Bid security is normally valid for 45 days beyond final bid validity period.
Performance Security will be refunded to the suppliers without any interest after
completion of the contract but not later than 60 days of completion of the contract.
IMPORTANT ABBREVIATIONS USED FREQUENTLY ON FINANCE MATTER:-TIN :- TAX INFORMATION NETWORK,CBS:- CORE BANKING SYSTEM,TAN:- TAX DEDUCTION ACCOUNT NUMBER,VAT:- VALUE ADDED TAX,RTGS:- REAL TIME GROSS SETTLEMENT ,NEFT:- NATIONAL ELECTRONIC FUND TRANSFER,IFSC:- INDIAN FINANCIAL SERVICE CODE,MICR:- MAGNETIC INK CHARACTER RECOGNISATION,NSDL:- NATIONAL SECURITIES DEPOSITORY LTD,DGS&D:- DIRECTORATE GENERAL OF SUPPLIES AND DISPOSAL.
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LEAVE RULES PARSURAM SHUKLA
PGT ECONOMICS, KVS ZIET BHUBANESWAR
GENERAL PRINCIPLES:-
• Leave cannot be claimed as a matter of right. The leave sanctioning authority may refuse or
revoke leave of any kind, but cannot alter the kind of leave due and applied for.
• Earned leave should not ordinarily be denied during the last 10 years of service. Leave of one
kind taken earlier may be converted into leave of a different kind at a later date at the request
of the official and at the discretion of the authority who granted the leave.(For conversion of
leave the employee should apply within30 days of completion of the relevant spell of
leave).Conversion of one kind of leave into of a different kind is permissible only when
applied for by the official while in service and not after quitting service. Leave sanctioning
authority may commute retrospectively periods of absence without leave into extraordinary
leave.
• No leave of any kind can be granted for a continuous period exceeding 5 yearsexcept with
the sanction of the president.(Without a valid reason, a Government servant who remains
absent for continuous period exceeding 5 years other than foreign service, with or without
leave, should be deemed to have resigned from Government service).An official on Leave
should not take up any service or employment elsewhere without obtaining prior sanction of
the competent authority.
• Grant of leave on Medical Grounds-(i)The employee who is a CGHS beneficiary at the time
of illness should produce medical certificate/fitness certificate from a CGHS doctor.(ii)In
respect of Government servant who has opted out of CGHS facilities can produce the relevant
certificate provided by his/her spouse’s employer.(iii)Who is not a CGHS beneficiary should
produce certificate from AMA/RMP.(iv)In case of hospitalization/indoor treatment permitted
in a private hospital recognized under CGHS/CS(MA)Rules, an employee should produce
MC/FC from the authorized doctor in such a hospital. Leave sanctioning authority may
secure second medical opinion, if considered necessary. A government employee who is on
leave on MC will be permitted to return to duty only on production of a MC of fitness from
the AMA/CGHS Doctor/RMP, as the case may be.
• Overstayed leave without proper sanction, will be debited against the HPL account to the
extent HPL is due. No leave salary is admissible for the entire period and the same will not
count for increment, leave and pension.Wilful absence from duty after the expiry of leave
renders a government liable to disciplinary action. Absence without leave not in continuation
of any authorized leave will constitute an interruption of service unless it is regularized.
Permanently incapacitated Government servants not to be invalided.
• Transfer to Foreign Service-If a government servant is transferred to Foreign Service while
on leave, he ceases, from the date of such transfer, to be on leave and to draw leave salary.
Types of Leave:-1. Earned Leave,2. Half Pay Leave, 3. Commuted Leave, 4. Leave not due,5.
Extraordinary Leave, 6. Leave Entitlements for Vacation Department Staff,
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7. Maternity Leave8. Paternity Leave, 9. Leave to female Government servant on adoption of
child, 10. Child Care Leave11. Special Disability Leave
1. EARNED LEAVE:-
Credit: It will be afforded in advance at a uniform rate of 5or15 days on the first of January and first of July every year. Accumulation: Earned Leave can be accumulated up to 300 days in addition to the number of days for which encashment have been allowed along with LTC. While limiting the maximum of 300 days, the further balance at credit will be kept separately. The credit for the half year in which the employee is appointed will be afforded at the rate of 5/6=0.8days for each completed calendar month of service. The credit for the half year in which a government servant is due to retire or resign from service will be afforded at the rate of 5/6=0.8 days for each completed calendar month in that half-year up to the date of retirement/resignation. The credit for the half year in which a government servant is removed/dismissed from service will be afforded at the rate of 5/6=0.8days for each completed calendar month up to the end of the calendar month preceding the calendar month in which he is removed/dismissed. In case of death of a government servant while in service, credit will be afforded at the rate of 5/6=0.8 days per completed calendar month up to the date of death. If a government servant retires/resigns/is removed/is dismissed/dies in the middle of a calendar year, the earned leave credited should be reduced at the rate of 1/10th of any extraordinary leave taken in that half year and the leave account regularized. While affording credit, fraction of a day should be rounded off to the nearest day, e.g.7.5 days to be rounded as 8 days.E.L. on account of Unavailed Joining Time-Unavailed joined time,i.e.,the number of days admissible (subject to a maximum of 15 days) reduced by the actual number of days availed, shall be credited to the earned leave account subject to the following conditions:-(1)The Government servant is ordered to join the new post without availing full admissible joining time, or He proceeds alone to the new place and joins the post without availing full joining time and takes his family later within the permissible time for claiming travelling allowance for the family.(2)The credit of ELplus the unavailed joining time credited should not exceed 300 days(in addition to the number of days for which encashment has been allowed along with LTC).(3)The concession of showing advance credit separately in the leave account is not applicable. One day joining time admissible for transfer within the same station, if not availed, cannot be credited to the EL account.Earned Leave can be availed up to 180 days at a time. Exception(1)EL exceeding 180 days but not exceeding 300 days at a time may be granted to Group A and Group B Officers, if at least the quantum of leave in excess of 180 days is spent outside India.(2)Earned Leave 2. Half Pay Leave:- 1. Up to 31.12.85-calculated at 20 days for each completed year of service. Service includes periods of duty and leave including extraordinary leave with or without MC, but does not include periods of suspension treated as dies non, overstay of leave/joining time unless otherwise regularized.2.From 1.1.86, HPL is credited in advance at the rate of 10 days on the first of January and first of July every year. The advance credit for the half year in which a Government is appointed will be at the rate of 5/3 days for each completed calendar month of service he is likely to render in the half year in which he is appointed.3.The half pay leave to be credited every half year will be reduced at the rate of 1/18th of the period of dies none/suspension treated as dies non, during the preceding half year, subject to a maximum of 10 days.4.The credit for the half year in which the government is due to retire/resign will be afforded at the rate of 5/3 days for each completed calendar month of service. in that half year up to the date of retirement/resignation.5.The credit for the half year in which the
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government servant is removed/dismissed from service will be afforded at the rate of 5/3days per completed month up to the end of calendar month preceding the last calendar month of service.6.HPL can be availed either with or without medical certificate.7.The grant of HPL to the temporary official is subject to the sanctioning authority ‘satisfaction that the official will return to duty after the expiry of leave.8.While affording credit, fraction shall be rounded off to the nearest day. 3. Commuted Leave:-1. Commuted leave not exceeding half the amount of half pay leave due
can be taken on medical certificate.2.Commuted leave can be taken without medical
certificate-(a)Up to a maximum of 90 days in the entire service if utilized for an approved
course of study certified to be in public interest.(b)Up to a maximum of 60 days by a female
government servant if it is in continuation of maternity leave.3. Commuted leave can be
granted only when the leave sanctioning authority is satisfied that there is a reasonable
prospect of the government returning to duty on its expiry. So it cannot be granted as leave
preparatory to retirement.4.If commuted leave is taken, twice the number of days availed
should be debited in the HPL account.5.Where a government granted commuted leave quits
service voluntarily without returning to duty, the commuted leave should be treated as HPL
and the excess leave salary recovered.6.Commuted leave may be granted at the request of the
government even when EL is available.7.Commuted leave on medical grounds may be allowed
to a government servant who has opted out of CGHS, on the basis of certificates issued by
Hospitals/Medical Practitioners approved by the employer of the spouse.
4. Leave not Due:- 1.Leave not due may be granted to permanent government servant with no HPL at credit.2.It
is granted on medical certificate if the leave sanctioning authority is satisfied that there is
reasonable prospect of the employee returning to duty on its expiry.3.It may be granted
without medical certificate-in continuation of maternity leave, to a female employee with less
than two living children on adoption of a child less than a year old.4.The amount of leave
should be limited to the HPL that the employee is likely to earn subsequently.5.LND during
the entire service is limited to a maximum of 360 days.6.LND will be debited against the HPL
that the employee will earn subsequently.7.It cannot be granted in case of ‘Leave Preparatory
to Retirement’.8.When an employee granted LND resigns from service or is permitted to
retire voluntarily without returning to duty, the LND should be cancelled.9.Where an
employee who having availed himself of LND,returns to duty but resigns/retires from service
before he has earned such leave, he shall be liable to refund the leave salary to the extent the
leave has not been earned subsequently.
5. Extraordinary Leave:- 1.Extra ordinary leave is granted to a government-when no other leave is admissible ,when other leave is admissible, but the employee apply in writing for EOL.EOL cannot be availed concurrently during the notice period, when going on voluntary retirement. LIMIT:-No leave of any kind can be granted to an employee for a continuous period exceeding 5 years. Subject to this limitation, any amount of EOL may be sanctioned to a permanent employee.EOL may also be granted to regularize periods of absence without leave retrospectively. 6. Leave Entitlements for Vacation Department Staff:-
1. The leave entitlements of employees of vacation Departments (i.e., departments where
regular vacations are allowed during which those serving in them are permitted to be absent
(27)
from duty) are the same as those serving in non-vacation departments.2.From 1.9.2008, HPL
is admissible as in the case of other employees.3.Vacation can be combined with any kind of
leave, but the duration of vacation and EL combined should not exceed the amount of EL due
and admissible.4.Vacation can be combined with casual leave.5.The facility of crediting
unavailed portion of joining time is also admissible to persons serving in Vacation
Departments.6.Benefit of leave to teachers in vacation departments:-Persons serving in
vacation departments (including teachers) have been extended the benefit of leave for the
duration in which such staffs have been utilized for school works/activities during vacation.
7. Maternity Leave:-
1. Admissible to married/unmarried female employees during-(a)Pregnancy:180days from 1.9.2008-Admissible only to with less than two surviving children.(b)Miscarriage/Abortion(induced or otherwise):Total of 45 days in the entire service excluding any such leave taken prior to 16.6.1994.Admissible irrespective of number of surviving children.2. The leave is not debited to leave account.3. It is granted on full pay.4. It may be combined with leave of any kind.5. Any leave (including commuted leave up to 60 days and leave not due) may be taken without medical certificate up to 2 years in continuation.6. Counts as service for increments.7. Counts as service for pension.8. Not admissible for ‘threatened abortion’.9. Admissible for induced abortion. 8. Paternity Leave:-
1. Eligibility: Male government servant with less than 2 surviving children. Apprentices are also eligible. Paternity Leave is also admissible is also admissible on valid adoption of a child below the age of one year.2. Duration: Fifteen days during wife’s confinement, 15 days before, or up to 6 months from the date of delivery of the child and for 15 days from the date of valid of a child.3. Leave salary: Equal to last pay drawn.4. Not to be refused normally.5. To be applied up to fifteen days before or up to six months from date of delivery or from the date of valid adoption. If the leave is not availed of within this period, it should be treated as lapsed. 9. Leave to female Government servant on adoption of child:- Granted to a female employee, with fewer than two surviving children, on valid adoption of a child below the age of one year, for a period of 180 days immediately after the date of valid adoption from 22.7.2009.Leave salary will be equal to the pay drawn immediately before proceeding on leave. This may be combined with leave of any other kind. In continuation of Child Adoption Leave, leave of the kind due and admissible (including leave not due and commuted leave not exceeding 60 days without production of Medical Certificate)for a period up to one year reduced by the age of the adopted child on the date of legal adoption without taking into account the period of Child Adoption Leave. Facility not admissible to the female employee already having two surviving children at the time of adoption. Leave not debited against the leave account. 10.Child Care Leave;-
1.Women employees having minor children may be granted Child Care Leave by an authority
competent to grant leave for a maximum period of 730 days during their entire service for
taking care of up to two children, whether for rearing or to look after any of their needs like
examination ,sickness etc.2. Child Care Leave shall not be admissible if the child is 18 years of
age or older.3. During the period of such leave, the employees will be paid leave salary equal
to the pay drawn immediately before proceeding on leave. 4. It may be availed of in more
(28)
than one spell.5. Child Care Leave shall not be debited against the leave account.6. Child Care
Leave may also be allowed for the third year as leave not due and commuted leave up to 60
days (without production of medical certificate).7. It may be combined with leave of the kind
due and admissible.8. CONDITIONS:-Requires prior sanction, Intervening holidays will
count as child care leave as in the case of earned leave, In respect of disabled/mentally
challenged children, it is permitted up to the age of 22 years subject to conditions and
submission of certificates, It may not be granted in more than 3 spells in a calendar year, It
may not be granted for less than 15 days, It should not be sanctioned during probation period
except in cases of certain extreme situations and a minimal leave should be sanctioned and
LTC can not be availed during this leave.
11. Special Disability Leave:-
1. Admissible to all employees-(a) When disabled by injury intentionally or accidentally
inflicted or caused in, or in consequence of the due performance (b) When disabled by illness
incurred in the performance of any particular duty, which has the effect of increasing liability
to illness or injury beyond the ordinary risk attaching to the civil post held, under the same
conditions.2. The period of leave will be certified by an AMA subject to a maximum of 24
months.3.It may be granted more than once if the disability is aggravated or recurs in a
similar circumstances at a later date, but the maximum leave in consequence of any one
disability should not exceed 24 months.4. It may be combined with any other kind of leave.5.
It will count as service for pension.6. It will not be debited to the leave account.7. The leave
salary for the 1st 120 days will be the pay last drawn and for the remaining period, it will be
equal to leave salary during half pay leave. The HPL so taken will be debited to the leave
account.8. Appointing authorities are competent to sanction Special Disability Leave.
(29)
TOPIC:-MONTHLY STATEMENT
KENDRIYA VIDYALAYA……………………
CONSOLIDATED MONTHLYSTATEMENT FORTHE MONTH OF……………… ………
RECEIPTS SIDE PAYMENTS SIDE
Sr No
Head of Account
Progressive receipt upto the
end of last
Receipt duringthe month
Progressive receipt upto the month
Sr No
Head of Account
Progressive receipt upto the end of last month
Payments duringthe month
Progressive receipt upto the month
1 2 3 4 5 6 7 8 9 10
1 Funds receivedfromKVSHQ/RO
1 Establishment Expenses i For M&R Work 0 A Pay& Allowances ii For PayandAllowances 0 i Pay&Personal pay 0 iii SalaryDirectlycreditedto bank 0 Dearness Pay/Grade Pay 0
iii
For NITIE/MathsOlympiad/Works
0
ii
Dearness Allowance
0
iv For constructionwork 0 iii House RentAllowance 0 2 Other Contr ibution of: - 0 iv CCA 0 i ContributoryProvidentfund 0 v TransportAllowance 0 ii KVSemployees Welfare
Scheme 0 vi DAonTransportAllowance 0
iii GeneralProvidentFund 0 vii Bonus 0 iv NewPensionScheme 0 ManagementShare NPS 0 3 Other Receipts 0 vii
i ManagementShare CPF 0
i Fees andFines 0 ix TravellingAllowance 0 ii Other Miscellaneous income 0 x Leave TravelConcession 0 iii Recoveryofrevenuenature viz 0 xi MedicalReimbursement 0 iv Cost ofloss/damagedarticles 0 xii Other Allowances
(WashingAllowance) 0
v House rentrecoveryfromstaff 0 xiii
Leave Salary&pensioncon. 0 vi Contributiontowards CGHS 0 xi
v Admn.Overhead 0
vii RecoveryofCapital nature 0 xv Honorarium 0 4 Interest received on 0 xv
i SpecialAllowance /Pay 0
i Bankdeposits 0 xvii
FestivalAdvance 0 0 xviii InterimRelief(Leave Encashment) 0 0 Balance c/d 0 0 0 Balance c/d 0 0 0
(30)
1 2 3 4 5 6 7 8 9 10 Balance b/f 0 Balance c/d 0
b Loan&Advances 0 xix
TeachingAllowance 0 5 Loan& Advances 0 xx ProjectAllowance 0 A Interest BearingAdvances 0 xx
i Over Paymentrecovery 0
i Conveyance Advance 0 xxii
Other Allowance( CEA) 0 ii Other Advances 0 Sub-total 0 B Non-Interest
BearingAdvances 0 2 Other Administrative Expenses
i Transfer TAadvance 0 A RecurringExpenditure ii Flood/ droughtAdvance 0 i Contingencies 0 iii Other Advances 0 ii Consumablesfor Labs 0
6
Unspent balance receivedfrom
0
iii
Rent,Rates andTaxes
0
i Constructionwork 0 iv ExaminationFees for sC/STStudents
0 ii Maintenance Work 0 v Assistance tochildren
ofArmedforces 0
7
Earnest moneyandSecur ityDeposit
0
vi
Payment ofContributiontoCGHS
0
i Elec.Board 0 vii Maintenance ofComputer consumables
0 ii Receivedfromcontractor/suppli
er 0 vii
i Yoga/TeachingAids/etc 0
8 Remitt ances 0 ix NAEPCourse /Microscale 0 i Income Tax/professionTax 0 x Maintenance &Repairs
(DirectExpenses) 0
ii GPF/CPFfromdeputations 0 xi Expenditure onNCC Camp 0 iii GPF/CPFfromSangathanEmpl
oyee 0 xii Refresher Course /Inservice
Course 0
iv
House rentrecoveries formemployees to be remittedto other department(other
0
xiii
Mathematics Olympiad/Kaivalyadham/IIT/HB
0 B Non-Recurr ingExpenditure 0 i Land 0 ii Building(DirectWorks) 0 iii Furniture,Fixtures 0 iv LibraryBooks 0 Balance c/d 0 0 0 Balance c/d 0 0 0
(31)
1 2 3 4 5 6 7 10 9 10 Balance b/f 0 0 0 Balance c/d 0 0 0
v Recoveries ofHouse building advance
0 v Office Equipment (SplCont.) 0 vi Leave
Salary&Pensioncontribution 0 vi Vehicles 0
B Remitt ances fromother sources
0 vii Computer /Peripherals 0 a ThroughSangathan 0 vii
i Computerization 0
i House buildingAdvance 0 ix HostelEquipment 0 ii Other Amounts (NPS) 0 x Other FixedAssets 0
b
From/For other KVs for disbursement/
0
xi
AudioVisualAids
0
c Other directreceipts 0 3 Loan and Advances 0 a) Interestingbearing advances 0 i Conveyance Advances 0 ii Other Advance 0 b) Non InterestBearingAdvances i Transfer TAAdvance 0 ii Flood/DroughtAdvance 0 iii Other Advance 0 4 Deposit with construction
agency
i Depositwork(ConstructionWork) 0 ii DepositWork(M&R Work) 0 5 Earnest money&
secur ityDeposit
i PaidtoElec.Boardetc.(Assets) 0 ii Refundedtocontractor /supplier 0 6 ByRemitt ances 0 i Income Tax/ProfessionalTax 0 a) ToSangathan 0 i House Building advance 0 ii Other Amounts (NPS) 0
b) From/For other KVs for disbursement/
0
c) Other remittances 0 Balance c/f 0 0 0 Balance c/f 0 0 0
(32)
Page-4
1 2 3 4 5 6 7 8 9 10 Balance b/f 0 0 0 Balance c/f 0 0 0 7 Unutili sedfunds remitt edto:- i R.O onaccount
ofPayandAllowances 0
ii
KVSHQ onaccount ofConstructionand
0
GRAND TOTAL 0 0 0 GRAND TOTAL 0 0 0
Note *Ledger Accountshould be preparedseparatelyfor Sports,Craft,Yoga,A.VAids,TeachingAids etc (consumables)
**Ledger accountshould be preparedseparatelyfor Sports,crafts ,Upgradation ofA.VAids,Teaching aids etc (Non-consumables)
VERIFICATION
OFBALANCEASON 30.04.13 1 Openingbalance as on 01.04.13
1 Openingbalance as on 1stApril, 13
2 Receipts 0 2 Addreceipts from Apriltocurrentmonth(Col.5)
0
3 Total(1+2) 0 3 Total(1+2) 0
4 Less Payments duringthe month(Col.9)
0 4 Less Payments from Apriltocurrentmonth(Col.10)
0
5 Closingbalance as on 30.04.2013
0 5 Closingbalance as on 30.04.2013 0
PRINCIPAL
(33)
Pay & Allowance Performa:-
Pay & Allowance Proforma (Salary)
This file includes Performa of Salary, Bank Statement, GPF, CPF, PPAN, P.CONT,KVSEWS,Prof Tax,Income Tax,Pay Slip,DDdETAILS and NoteSheet etc.
(34)
KVS-ZONAL INSTITUTE OF EDUCATION & TRAINING, BHUBANESWAR
3 Day Workshop on Financial Management for LDCs, 17-19 December 2013,
Achievement Test
1 Financial power of the Deputy Commissioner is
a) Below 5 Lakhs c) 5 Lakhs b) Above 5 Lakhs d) Above 10 lakhs
2 For goods purchased below Rs. 15000/- a certificate in prescribed format will be
given by
a) Person who purchases c) Local Purchase committee b) The Principal / DDO d) certificate is not required
3 The school buys a harmonium for Rs. 8000/- in July and a Music system for Rs.
7500/- in September of the same year. They were purchased directly from the
shops dealing with the items. Comment.
a) Purchase procedure was faulty b) Purchase procedure was O.K.
4 If a Split Air conditioner is to be purchased for the conference hall, the BEE
(energy efficiency) rating of the Air Conditioner
a) must be 5 star c) may be 3 star b) May be 4 star d) no need to see the rating
5 Govt. servants posted to NE region from outside the NE may avail Emergency
Passage concession
a) 4 times during the entire service period c) 2 times during the entire service period
b) 3 times during the entire service period d) No such provision
6 An employee having GP 5400/- travels by a private airlines while on tour. He
receives
a) Total air fare paid c) Fare equal to the entitled class by rail b) No fare as reimbursement d) Half the air fare
7 A student fails in 7th class. The next year he repeats the class. Can the father
claim CEA for the same class twice? Write Yes or No .
8 From which source the postage is taken?
Out of Imprest/VVN/SF
(35)
9 Whether Cash Book is a ledger?
Yes/No
10. I cannot claim Medical reimbursement of my son when he
a) Attains age of 25 years c) attains age of 18 years b) Attains age of 20 years d) attains age of 22 years
11. What is the maximum limit for permanent Imprest?
a) Rs 2000/ c) Rs 4000/
b) Rs 3000/ d) Rs 5000/
12. Is Imprest money varies from month to month?
Yes/No
13. Whether advance will be paid out of imprest?
Yes/No
14. An employee joins from Y station to X station. What is the entitlement of HRA in
new station?
Old station rate/New station rate
15. An employee deputed for a full calendar month. Is he/she entitled for transport
allowance?
Yes/No
16. Child care leave can be taken for maximum how many days in normal cases?
a) 730 c) 180
b) 365 d) 90
17. Earned leave can be accumulated up to how many days?
a) 300 c) 180
b) 400 d) 90
18. Maternity leave is given to married and unmarried female employees?
True/False
19. Monthly statement is made at the end of every month.
True/False
20. Local Purchase Committee should consist of how many members?
a) 1 c) 3
b) 2 d) 4
(36)
Answer Key
1 2 3 4 5 6 7 8 9 10
c b b b c b yes Imprest No A
11 12 13 14 15 16 17 18 19 20
d Yes No New
Stn
Rate
No a a True True c
(37)
3-Day in PHOTOS
(38)
(39)
Glimpses of LDCs Financial Management Work shop (17.12.13-19.12.13)
Manual compilation By:-Parsuram Shukla, PGT (Economics) ZIET Bhubaneswar
