[1]THE
ORISSA AIDED EDUCATIONAL INSTITUTIONS' ACCOUNTING PROCEDURE RULES, 1985 (1)
These rules may be called the Orissa Aided Educational Institutions'
Accounting Procedure Rules, 1985. (2)
They shall come into force[2] on
such date as the Government may, by order, appoint in that behalf and the
Government may appoint different dates in respect of different categories of
aided educational institutions. (3)
These rules shall not apply to Primary Schools, schools
established and maintained by Municipalities and Notified Area Councils and
educational institutions of their choice established and administered by
minorities having the right to establish and administer educational
institutions under Clause (1) of Art. 30 of the Constitution of India. (1)
In these rules, unless the context otherwise requires- (a)
"Act" means the Orissa Education Act, 1969 (Orissa Act
15 of 1969); (b)
"Auditor" means an Auditor appointed under the Orissa
Local Fund Audit Act, 1948 (Orissa Act 5 of 1948); (c)
"Bank" means any office of branch of the Banking
Department of the Reserve Bank of India, any branch of the State Bank of India
acting as the agent of the Reserve Bank of India Act, 1934 (2 of 1934) and any
branch of a subsidiary bank as defined in Section 2 of the State Bank of India
(Subsidiary Banks) Act, 1959 (38 of 1959) which is authorised to transact
Government business as agent of the State Bank of India or any other agency
appointed by the Reserve Bank of India; (d)
"Bank Treasury" means a treasury, the cash business of
which is conducted by the Bank; (e)
"District Inspector" means the District Inspector of
Schools in charge of an educational district; (f)
"Examiner of Local Accounts" means the Examiner of Local
Accounts as defined in the Orissa Local Fund Audit Act, 1948; (g)
"Financial Year" means the year commencing on the first
day of April; (h)
"Government" means the State Government of Orissa; (i)
"Inspector" means the inspector of Schools in charge of
an educational circle; (j)
"Institution" means an educational institution as
defined in Clause (e) of Section 3 of the Act; (k)
"Local Fund" means the local fund as defined in the
Orissa Local Fund Audit Act, 1948; (l)
"Non-Bank Treasury" means treasury other than a Bank
Treasury; (m)
"Non-recurring expenditure" means expenditure sanctioned
as lump-sum charge, whether the money be paid as lump sum or by instalments; (n)
"Recurring expenditure" means all expenditure which is
not non-recurring; (o)
"Treasury" means any treasury of the State and includes
a Special Treasury and a Sub-Treasury; (p)
"Treasury Rules" means the Treasury Rules of the
Government embodied in the Orissa Treasury Code; (2)
All other words and expressions used but not defined in these
rules shall have the same meaning as are respectively assigned to them in the
Act. The following registers of
accounts shall be maintained by every aided educational institutions, namely: (i)
Bill Register; (ii)
Cash Books for transactions other than students funds in the form
prescribed as O.T.C. 4 in the Orissa Treasury Code, Volume II, wherein the
balance in Bank and at hand shall be separately shown; (iii)
Cash Book for Students Fund to be maintained separately for each
item of collection such as library, game, examination, magazine, etc. in the
form prescribed as O.T.C. 4 in the Orissa Treasury Code, Volume II, such Cash
Book shall reflect the deposits in the withdrawals from the Bank; (iv)
Book of Drawal in the form prescribed as O.T.C. 86 in the Orissa
Treasury Code, Volume II; (v)
Register of Cash Orders, Bank Drafts and Cheques received and
adjusted in the form prescribed as O.T.C. 81 in the Orissa Treasury Code,
Volume II; (vi)
Acquittance Roll for disbursement of salaries to staff; (vii)
Resister for disbursement of scholarships; (viii) Contingency
Register (Contingencies, building repairs and other miscellaneous
expenditures); (ix)
Register of grants-in-aid in the form prescribed as O.G.F.R. 33 in
the Orissa General Financial Rules, Volume II; (x)
Advance Register; (xi)
Permanent Advance Register; (xii)
Admission Register; (xiii) Service
Register of employees; (xiv)
Ledger account of Students Funds; (xv)
Daily Collection Register for Colleges; (xvi)
Demand and Collection Register for Colleges/High Schools; (xvii) Register
showing disbursement of funds to poor students; (xviii) Hostel
fees collection Register;. (xix)
Caution money Register; (xx)
Stock Register (Separate pages to be opened for different items) (a)
Stationery Articles; (b)
Library Stock (c)
Dead Stock (d)
Games Articles (e)
Science apparatus chemicals (f)
Prize articles (g)
Examination materials (h)
Postage stamp account (i)
Fee receipt books (j)
Library catalogue The Principal of a College, the
Headmaster or Headmistress of a High School and the Headmaster or Headmistress
of Middle School may be allowed a permanent advance of one thousand rupees,
three hundred rupees and one hundred rupees, respectively, for meeting any
emergent contingent expenditure, which shall be recouped as often as necessary
in accordance with the provisions of Rule 82 of the Orissa General Financial
Rules, Volume 1. Individual transactions relating to permanent advance shall be
recorded in permanent advance register and shall not pass through the Cash Book
and subsidiary registers. The transactions of payment and recoupment shall be
watched through the office contingent register as well as through the permanent
advance register. After payment is made for the purpose for Which the money was
advanced, the expenditure so made shall be recouped by way-of deducting the
expenditure from the contingent allotment. 82. Permanent advances may be
granted to offices, who may have to make payment before they can place
themselves in funds by drawing on the treasury. They are subject to the
following rules: (i)
The amount of the advance will be fixed by Government except in
cases falling under Clause (ii). (ii)
Heads of departments may, unless Government otherwise directs
sanction the grant of permanent advances for offices subordinate to them up to
the amount advised as appropriate by the Accountant General subject to a limit
of Rs. 500/- for each office. Permanent advances exceeding Rs. 500/- for any
office subordinate to a Head of Department and all permanent advances for
offices of Heads of Departments must require the sanction of the State Government. (iii)
Applications for the grant or revision of a permanent advance must
be submitted to the sanctioning authority through the Accountant-General who
will advise as to the appropriate amount of the advance. In case falling under
Clause (ii) above if there is any difference of opinion between the Accountant
General and the sanctioning authority on this point the matter should be
referred for the orders of Government. NOTE-The applications for
permanent advance should be accompanied by a statement showing month by month
for the preceding twelve months the amounts of contingent bills cashed with
classified details of items of expenditure. (iv)
As these advances involve the permanent retention of money outside
the treasury, they must not be larger than is absolutely essential. (v)
These advances should not be multiplied unnecessarily. An
officer's advance should meet the needs of every branch of his office. If he
has subordinates who require petty sums, he should spare a small portion of his
own advance for their use rather than apply for separate advances for them,
taking acknowledgements from them in the same way as he himself furnished
acknowledgments to the Accountant-General and retaining them in his office. (vi)
The advance is intended to provide, on the responsibility of the
officer entrusted with it, for emergent petty advances of all kinds, though it
is seldom that they will be needed for other than contingent charges; thus if a
fourth grade Government servant is required to travel by rail, his fare must
sometimes necessary be advanced from this amount. (vii)
The holder of a permanent advance is responsible for the safe
custody of the money placed in his hands and he must at all times be ready to
account for the total amount of the money. (viii) In the
case of transfer of charges and yearly on the 15th April, each officer holding
a permanent advance must send an acknowledgement to the Accountant-General of
the amount due from and accountable for by himself as on the 31st March
preceding. NOTE-Advances made out of the
permanent advance to the fourth grade and other non-gazetted Government
servants for journeys on tour, need not appear in the Government accounts.
Travelling allowances bills may be made out for the full claims admissible as
soon as the journeys are completed and advances made out of the permanent
advance may be recovered out of the amounts drawn from the treasury on such
travelling allowance bills. The Head of every aided
institution shall deposit daily in bank as approved by the Director in case of
college by the Inspector in case of High Schools, and by the District Inspector
in case of Middle Schools, all sums received, and shall draw cheques on such
Bank as and when necessary for payment. If any money is received on a day when
the Bank is closed it shall be deposited on the next day on which Bank is open: Provided, however, that, if there
is no suitable Bank in the town or village near to the place where the aided
institution is located, the Head of the institution may deposit the sums within
three days of its receipt. The Secretary of the institution
shall issue receipts for all sums received on behalf of the institution except
fees, the receipts for which shall be issued by the Head Clerk or by the Clerk-in-charge
being specially authorised, Carbon copies of all receipts issued to students
for fees, etc. shall be kept for record. These receipts, shall be machine
numbered and shall be kept in bound books of suitable size, of which a stock
account shall be maintained. In all matters of which no
express provisions have been made in these rules, regulations, codes, forms,
registers, and returns and the like prescribed by the Government for their
offices and which are in force for the time being, shall in so far as they are
not inconsistent with these rules and the Act, apply to the aided educational
institutions in the matter of accounting procedure. All accounts and registers shall
be maintained in English or Oriya. All account books and registers shall be
substantially bound and paged with a certificate on the first page before being
brought into use, and no account shall be maintained in loose sheets or in
loosely bound volumes. (1)
The Head of the Institution shall maintain a Cash Book in the form
prescribed as O.T.C. 4 in the Orissa Treasury Code, Volume II for recording in
separate columns, all money received by him or her on behalf of the Institution
other than subsidiary funds and their subsequent remittance to the Treasury or
Bank as well as money withdrawn from the Bank by cheques and their
disbursement. (2)
All the monetary transactions shall be entered in such Cash Book
as soon as they occur and attested by the Head of the Institution in token of
check. (3)
The Cash Book shall be closed regularly and completely checked.
The Head of the Institution shall verify the totalling of the Cash Book or have
this done by some responsible subordinate employee other than the writer of the
Cash Book and initial it as correct. (4)
At the end of each month, the Head of the Institution shall verify
the cash balance in the Cash Book and record a signed and dated certificate to
that effect. The Head of every institution
shall be responsible for all funds of the institution which pass through his or
her hands. In a college, where there is a bursar, he shall relieve the
principal of the work of checking receipts and expenditure, but the Principal
shall make further check from time to time as the responsibility vests in him. All accounts in aided institution
shall be audited by the Auditor who shall certify to the receipts and expenditure
being correctly stated and supported by proper vouchers and shall satisfy
himself that all sums which should have been paid into the Treasury have been
so paid. Inspecting Officers, during their visit, shall take care to note any
case of misrepresentation regarding fees or any case in which any of the
conditions of the grant-in-aid have been violated and shall carefully check the
utilisation of such aid on the purchase of furniture, apparatus and book etc. All sums drawn on establishment
bills for the payment of salaries, shall, as far as practicable, be disbursed
on the same day and the payees' receipts taken on the acquittance roll. If any
payment cannot be made within a month the amount may be refunded by short
drawal in the next bill and the same may be drawn subsequently, if necessary. All corrections and alterations
in accounts shall be neatly made in red ink and attested with initial of the
Head of the Institution. Similarly all alterations and corrections in a voucher
shall be duly authenticated by the payee. Erasures shall, on no account, be
permitted in registers, statements, vouchers or accounts of any description. No change shall be made in the
prescribed list of major, sub or detailed budget account heads without the
approval of the Government and the same head shall be used uniformly in all
accounts maintained by the Institution. (1)
All sums received on account of the Institution funds shall be
paid to the Treasury or, as the case may be, the Bank. (2)
A Pass Book shall be maintained in the Treasury or as the case may
be, the Bank to record the remittance and withdrawals to and from the Treasury,
or as the case may be, the Bank. The entries made shall be initialled by the
Treasury Officer or the Officer of the Bank, as the case may be, and the book
returned at once to the institution. NOTE-No entry or mark shall,
under any circumstances, be made in-the pass Book by anyone connected with or
working in the institution. All receipts from whatever
sources or for whatever purpose collected shall be entered in the Account Book
of the Institution which must be kept open to examination by officer entitled
to visit the Institution. (1)
Any balance at the credit of the Institution must be utilised for
the purpose of the Institution only and no portion of it shall be spent for any
other purpose without the previous sanction of the Director, Inspector or
District Inspector, as the case may be. (2)
The students' funds in the nature of deposits collected in course
of the year shall be spent for the purpose for which the same are collected. The surplus funds of the
Institution shall be credited to the fund of the institution in the Bank in
which the Institution is placed with an account at the end of each quarter and
the account must be made in the joint names of the Head of the Institution and
the Secretary or the management of that Institution. The grants-in-aid shall be
payable only on submission of vouchers duly receipted. It shall be drawn on a
bill in Form-I. The management of every aided
institution shall submit to the Director, not later than the 1st day of May
each year a financial statement in Form-II. Every Cashier, Store Keeper and
other employees of an aided college and of an aided school who is entrusted
with the custody of cash or stores shall be-required to furnish a security
deposit of five hundred rupees and two hundred rupees, respectively and execute
a security bond in Form-III setting forth the conditions under which the
institution shall hold the security and may ultimately refund or appropriate
it. Money shall be deposited in the Post-Office Savings Bank Account which
shall be duly pledged in favour of the Head of the Institution. The pass book
shall be sent to the Post Office as soon as possible after the 15th June of
each year, so that the necessary entries of interest may be made therein. The
Pass Book shall be kept in the safe custody of the Head of the Institution.
Security deposit taken from an employee of the Institution shall be retained
for six months after the date when he vacates the post. All rules corresponding to these
rules and in force immediately before the commencement of these rules are
hereby repealed: Provided that any order made,
action taken or things done under the rules so repealed, shall be deemed to
have been made, taken or done under these rules. If any question arises relating
to the interpretation of these rules it shall be referred to the Government for
decision. [1] Made in
exercise of the powers conferred by Section 27, read with Sub-section (1) of
Section 12 of the Orissa Education Act, 1969 vide S.R.O. No. 151/85 published
in O.G.E. No. 558 dated 9.4.1985. [2] Came into
force w.e.f. 1.4.1986 in respect of all categories of aided educational institutions
vide order No. 9509 EYS dated 1.3.1986 published in O.G.E. No. 586 dated
19-5.1986.THE
ORISSA AIDED EDUCATIONAL INSTITUTIONS' ACCOUNTING PROCEDURE RULES, 1985