1. MAINTENANCE OF ACCOUNTS IN GOVERNMENT ORGANIZATIONS
SPECIFICALLY IN SCHOOLS OF D.O.E

2. General Principles of Accounts Maintenance
Entries in the Accounts of any Government Organization are statement of facts. Accordingly utmost care should be exercised while preparing accounts
Government accounts are maintained mandatorily on cash basis and not on notional/ accrual basis.
All the entries in the accounts should be supported by relevant vouchers/ papers to prove that entries are really statements of facts.

3. General Financial Rules 2005
Enabling provisions for spending any money from the treasury are provided in GFR These provisions are also available on the website of Ministry of Finance, Department of Expenditure ( ).
Money made available to any authority should be spent/appropriated strictly as per the provisions of the GFR. Accounts should also be maintained accordingly
Government receipts from any source should by deposited in the treasury at the earliest possible and in any case with-in 24 hrs. of receipt.

4. Common errors found in the Accounts
In the disbursement of cash the figures recorded in various statement of accounts and cash book are generally found corrected with fluid. This type of correction is not appropriate and corrections should be made in ink with certification of the competent authority.
DDO is the competent authority to carry out corrections in the records wherever required.

5. MAINTENANCE OF RECORDS OF WELFARE SCHEMES
The procedure for maintenance of student welfare schemes under Plan Schemes is same for all such schemes undertaken.
For the Year the following schemes are covered under welfare schemes
Free Supply of Text Books
Subsidy for School Uniforms to the Students(SCSP)
Welfare of Educationally Backward Minorities Students
Integrated Education of the Disabled at Secondary Stage (IEDSS-CSS) (State Share)
Menstrual Hygiene in Adolescent Girls (Sanitary Napkin)
Contd.

6. Maintenance of records of welfare schemes contd.
Mid Day Meal for children
Mid Day Meal for children (SCP)
Pre-Matric Scholarship Scheme(CSS) for minority Students
Post Matric Scholarship (CSS) for SC Students
Free Supply of Books and Stationery to OBC/Minority Students in schools
For all above schemes Head of the School is the competent authority to accord sanction for disbursal of the funds placed at the disposal of school.
For rest of the Plan Schemes H.O.S is not the competent authority and the same should be obtained from respective H.O.D / R.D.E
Expenditure incurred prior to approval of the competent authority is not eligible expenditure for recording in the books of accounts
Expenditure sanctioned is also required from the competent authority as mentioned above.

7. NON PLAN FUNDS
Expenditure against non-plan funds can only be incurred with the approval of the sanctioning authority within the limit of the budget provided.
Expenditure in this case also can be recorded after disbursal of the funds.

8. MAINTENANCE OF ACCOUNTS IN SCHOOLS
Accounts operated and maintained by DDOs
Accounts operated by the HOS

9. PUPIL WELFARE FUND ACCOUNT
Cash Book
Details of income and expenditure
Bank pass book
Cheque Book
Paste file of supporting documents/vouchers
Refer circular no :- DE.23(260)/sch.Br /2004/ dt. 16/08/2004 issued by ADDL.D.E(SCHOOL) regarding amount of collection. And also circular no:- De.23(260)/part IV/SCH.Br/6231 dt. 20/07/2010 issued by ADE (schools) regarding discontinuation of collection of pupil welfare fund upto class VIII.

10. PTA ACCOUNTS Cash Book Pass Book Cheque Book
Paste file of supporting documents/ vouchers
Refer circular no :- DE23(21)/Sch.Br/07/150 dt. 02/02/2012 issued by DEO (school )regarding direction for not charging of PTA funds from the students of all classes.

11. SARVA SHIKSHA ABHIYAN FUNDS
Teaching learning material fund
Maintenance grant
School Grant
Refer circular no : dt. 19/12/2012 issued by SSpl . P.D. (UEEM)SSA Delhi.regarding Utilization of Teaching Learning Material Grant under SSA and mainteance of account.

12. THANKS