Induction Training AEO

1. NON-SALARY BUDGET (NSB)
Government of The Punjab vide Notification No. SO(SNE) 2010-P
dated 06-04-2013 has approved Rs. 3.5 billion as Non-Salary
Budget of schools in 9 pilot districts in the budgetary provisions
of PMIU- PERSP for FY-2013-14 .These districts include Chakwal ,
Chiniot , Khanewal , Muzaffar Garh , Nankans Sahib , Okara ,
Rahimyar Khan , Sargodha and Sialkot .

2. BUDGET PROVISION PROCEDURE
• District Government are being provided the NSB
funds over and above their PFC share ,as a
calculated grant school wise , which can not be
used for any other purpose . Need- based
provisions for all schools have been made but all
Education Administration Offices in districts shall
be funded by respective District Government .

3. OBJECTIVES OF FUNDING (NSB)
• The allocation of funds is used with
achievement of short and long term
deliverables for each district , The short term
targets , due in first year , are cleanliness
100 % , teacher attendance 90% ,
functionalization of existing facilities 100 % ,
furniture repair 100% , and purchase of one
forth of the deficient furniture , The long term
targets , due after three years ,is increase in
student retention by 20% .

4. TRANSFERFER OF NSB FUNDS
• Funds for High and Higher Secondary Schools
shall be transferred to respective District
Governments A/C – IV and funds for Primary
and Elementary School shall be transferred
into newly opened SDAs for School Councils
jointly operated by EDOs(F&P) and
EDOs(Education) in these Districts Funds
.Funds from SDAs shall be transferred to
School Council accounts on quarterly basis
within the first month of each quarter .

5. USE OF NSB FUNDS
NSB funds shall be used by School Councils and
no funds from any other source shall be
collected or kept in these accounts . For any
other funds from any source available with
School Councils , presently as well asin future ,
a separate bank account should be operated .
Head of School sall be the chairman/chair
person of School Council and use the fund on
need basis with the consultation of members
of School Council .

6. REFLECTION OF NSB IN DISTRICT
GOVERNMENT BUDGET
• Funds for High and Higher Secondary Schools being
part of District Government A/C –IV should be
reflected in District Budget and EMIS CODES of schools
should be indicated as part of school names .High and
Higher Secondary Schools shall submit their detailed
head wise budgets as per their newly circulated
entitlements for inclusion in respective District
Budgets .
Allocation of funds for Primary and Elementary
Schools with school EMIS codes should be attached to
District Budgets as annexure .

7. BIFURCATION OF BUDGET FOR PRE&
PRIMARY AND SECONDARY EDUCATION
• Allocation for High and Higher Secondary
Schools have been bifurcated into two parts i.
e. 091 – Pre and Primary Education and 092 –
Secondary Education .Detailed head wise
distribution should be made accordingly and
Head Master/ Principals of these school
should spend budget as per these allocations .

8. AUDIT
• All the NSB Funds provided to schools shall
be subject to Audit .

9. HEAD WISE DETAIL OF
NON- SALARY BUDGET
Object code Description Allocatio
n for
Primary
portion
091
Allocatio
n for
Secondar
y portion
092
Total School
entitlement
A 03 TOTAL OPERATING EXPENSES
A032 Communication
A03201 Postage and telegraph
A03202 Telephone and Trunk calls
A033 Utilities
A03302 Water Charges
A03303 Electricity Charges
A03304 Hot and Cold Weather
Charges
A038 Travel &Transport

10. HEAD WISE DETAIL OF
NON- SALARY BUDGET
A039 General
A 03901 Stationary
A 03902 Printing Charges
A 03905 News Paper & Books
A 03942 Cost of Other Stores
A 03970 Others
A 09 PHYSICAL ASSETS
A 09601 Purchase of
Machinery
&Equipments
A 09701 Purchase of
Furniture & Fixture
CONTINUE

11. HEAD WISE DETAIL OF
NON- SALARY BUDGET
A 13 REPAIR AND
MAINTENANCE
A 13101 Machinery &
equipment
A 13201 Furniture & Fixture
A 13301 Repair of Building
GRAND TOTAL

12. PUNJAB DELEGATION OF FINANCIAL
POWER RULES (Officer Category II)
Object
code
Description Sr.
No.
Nature of
Power
Extent
A 03 TOTAL OPERATING EXPENSES
A032 Communication
A03201 Postage and telegraph 2(b)V Service Postage Full Power
A03202 Telephone and Trunk calls 2(b) V Telephone Bills Full Power
A033 Utilities
A03302 Water Charges 2(b)IV Water Charges Full Power
A03303 Electricity Charges 2(b)IV Electricity Bills Full Power
A03304 Hot and Cold Weather Charges 2(b)IV Ice & Coal Bills Full Power
A038 Travel &Transport

13. PUNJAB DELEGATION OF FINANCIAL
POWER RULES (Officer Category II)
A039 General
A 03901 Stationary 2(b)1 Stationary Items ,
tonner, Ribbons ,etc.
Up to 50,000/-
A 03902 Printing Charges 2(b)VII Printing Charges Upto 25,000/-
A 03905 News Paper & Books 2(b)XVII News Paper & books
bills
Full Power
A 03942 Cost of Other Stores 2(b)II Purchase ofOther
Stores &commodities
Up to 7.5 lacs
during
Financial Year
A 03970 Others 2(b)XXV Other items not
mentioned in
Sr.No.2(b) I to XXIV
Non –recurring
=100000/-
Recurring
=20000/- in
each xcase
=A 09 PHYSICAL ASSETS

14. HEAD WISE DETAIL OF
NON- SALARY BUDGET
A 13 REPAIR AND
MAINTENANCE
A 13101 Machinery &
equipment
2(b)III Repair of
Machinery &
Equipment
Up to 20,000/-
A 13201 Furniture &
Fixture
2(b)III Repair of Furniture
&Fixture
Up to 20,000/-
A 13301 Repair of Building

15. ACTIVITY
• Preparation of bills of different heads .