MINISTRY OF HUMAN RESOURCE DEVELOPMENT

(Department of Elementary Education and Literacy)

New Delhi, the 28th July, 2000

[Published in the Gazette of India Part II Section 3(i) as No. 33 on August 12, 2000]

G.S.R. 314- In exercise of the powers conferred by Sub Sections (1) and (2) of Section 26 of the National Council for Teacher Education  Act, 1993 (73 of 1993), the Central Government in consultation with the Comptroller and Auditor General of India hereby makes the following rules, namely :_

 

1. Short title and commencement :_

(1)    (1)    These rules may be called the National Council for Teacher Education (Annual Statement of Accounts) Rules, 2000.

 

(2)    (2)    They shall come into force on the date of their publication in the Official Gazette.

 

2. Definitions :_ In these rules unless the context otherwise requires :_

      (a)   “Act” means, the National Council for Teacher Education Act, 1993 (73 of 1993).

      (b)   “Council” means National Council for Teacher Education constituted under Section 3 of the Act.

      (c)   “Form” means a set of annexures numbered I to III annexed to these rules.

      (d)   “Audit Officers” means the Comptroller and Auditor General of India or any person appointed by him in connection with the audit of the account of the Council.

 

3. Accounts of the Council.—

 

(1) The Annual Statement of Accounts of the Council for every financial year shall be prepared by the Member Secretary or such officer of the Council as may be authorised by the Member Secretary in this behalf.

(2) The Annual Statement of Accounts duly approved by the Council shall be submitted by the Member Secretary to the Central Government by such date as may be specified by the Central Government.

(3) The Council shall forward to the Central Government progress of expenditure incurred and expenditure likely to be incurred during the remaining part of the financial year as and when called for by the Central Government.

(4) The Member Secretary shall supervise the maintenance of the accounts of the Council, the compilation of financial statement and returns and shall also ensure that all account books, enacted vouchers, and other documents and papers of the Council required by the Audit Officer for the purpose of Auditing the accounts of the Council are placed at the disposal of that officer.

(5)   The accounts of the Council with effect from the date of publication of these rules shall be maintained in form annexed.

(6) The Annual Statement of Accounts shall be signed and authenticated by the Member Secretary.

(7) The Annual Statement of Accounts shall be submitted to the Audit Officer on or before the end of July following the year to which the accounts relate and the Audit Officer shall audit the accounts of the Council and report thereon.

(8) The Council shall within sixty days of receipt of audit reports remedy any defect or any irregularity pointed out thereon and report to the Central Government and the Audit Officer and the action taken by it thereon.

 

ANNEXURE _ I

RECEIPT AND PAYMENT ACCOUNT FOR THE YEAR ENDING 31st MARCH...

Receipts                        Amounts (Rs.)             Payments                                       Amounts (Rs.)

     1                                        2                             3                                                      4

Opening Balance                                               A.   Personnel Services & Benefits

(i) Cash-in-hand                                                  (1)   Salaries (pay to Officers & Estab-

                                                                              lishment)

(ii) Imprest                                                        (2)  Wages

(iii) Cash-at bank                                               (3)  Medical Reimbursement

                                                                       (4)  Honorarium

Grants-in-aid from Ministry                                 (5)   Leave Travel Concession

                                                                       (6)   Bonus

Grants-in-aid from other sources (7)                     Over Time Allowances

                                                                       (8)   (a) L.S. & P.C.

                                                                              (b) (i) Contribution of GPF/CPF

Fee received from recognising institutions                        (ii) Interest to GPF/CPF

                                                                              (c) Retirement Benefits

Sale of publications                                                  (d) Gratuity

                                                                       (9)   Consultant Fee

Sale of forms

Misc. Receipts                                                  B.    Travel Expenses

                                                                              (a) Domestic Travel Expenses

                                                                              (b) Foreign Travel Expenses

 

 

Interest on encashment of investment                        (c) TA/DA to Non-official Members

Receipt on CPF investment                                C.    Office Expenses

(i) CPF Subscription,                                         (1)   Audit Fee

    Recoveries of advances

(ii) Interest and Council’s Share                          (2)   Advertisement

                                                                       (3)   Electricity/Water Charges

                                                                       (4)   Expenditure on Staff Car/Taxies

CPF Subscription,                                                     (a) P.O.L

Recoveries of advances                                              (b) Repair & Maintenance

                                                                                  Charges

                                                                              (c) Hiring Charges paid for

                                                                                   Taxies

                                                                       (5)   Hospitality and Entertainment

                                                                              Charges

Other Recoveries                                               (6)   Rent of office building                                                                      

                                                                       (7)   Rent for Residential Accommoda-

                                                                              tion

                                                                       (8)   Local Conveyance

                                                                       (9)   Legal Charges

                                                                       (10) Liveries

                                                                       (11) Repair & Maintenance Charges

                                                                       (12) Misc. Office Expenses

                                                                       (13) Postage & Telegrams

                                                                       (14) Printing & Stationery

                                                                       (15) Books & Periodicals/publications

                                                                       (16) Telephone Charges

                                                                       (17) Bank Charges

                                                                       (18) Seminar/Conference/Workshop/etc.

                                                                       (19) Inspection of Institutions for recognition by RCs

                                                                       (20) Project Programme of RCs

Recoveries of Loans & Advances

(i) Motors Car/Motor Cycle/Scooter                     D.    Non-recurring Expenditure

(ii) House Building Advance                                (1)   Land & Building

(iii) Cycle Advance                                             (2)   Office Equipment & Machinery

(iv) Festival Advance                                          (3)   Furniture & Fixture

(v) Fan/Flood/Warm Clothing etc.                        (4)  Library Books/Documentation etc.

Remittances                                                     E.    Loan and Advances/Remittances

(a) Income Tax                                                  (a)   Construction of building

(b) GPF/CPF                                                    (b)   Purchase of Equipment etc.

   (Deputations)

(c) Others                                                         (c) Remittances to RCs

(d) TA/LTC Advaces

                                                                       F.    Recoverable Advances

                                                                       (a)   Motor Car/Motor Cycle/Scooter

                                                                              Advances

                                                                       (b)   House Building Advance

                                                                       (c)   Cycle Advance

                                                                       (d)   Festival Advance

                                                                       (e)   Fan/Flood/Warm Clothing Advances

Remittances

CPF/GPF                                                         CPF Saving Account

   

GSLIS                                                              CPF Investment (Long term)

Income Tax

Misc.                                                               Remittances

CPF/GPF                                                          
GSLIS

                                                                       Income Tax

                                                                       Misc.

                                                                       Closing Balance

                                                                       Cash-in-hand

                                                                       Imprest

                                                                       Cash-at-bank

      Total (Rs.)                                                  Total (Rs.)


ANNEXURE _ II

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31st MARCH...

Expenditure                    Amounts (Rs.)              Income                                             Amounts (Rs.)

           1                                  2                           3                                                       4

  A. Personnel Services & Benefits                     Grants-in-Aid from

(1) Salaries (Pay to Officers &                            (i)    Government

     Establishment)

(2) Wages                                                        (ii)   Other Sources

(3) Medical Reimbursement

(4) Honorarium                                                  Encashment of investment

(5) Leave Travel Concession

(6) Bonus                                                         Interest on PF Receipts

(7) Over Time Allowance

(8) (a) L.S.&P.C.                                               Misc. Other Receipts

     (b) (i) Contribution to GPF/

              CPF

          (ii) Interest to GPF/CPF                           Sale of Publication

        (c)  Retirement                                          Sale of Forms

              Benefits

        (d)  Gratuity

(9) Consultant Fee                                             Fee received from recognising Institutions

B. Travel Expenses

      (a)     Domestic Travel Expenses

      (b)     Foreign Travel Expenses

      (c)     TA/DA to non-official Members

C.   Office Expenses

(1)  Audit Fee

(2)  Advertisement

3.   Electricity/Water Charges

4.   Expenditure on staff cars/Taxies

      (A)    P.O.L.

      (B)    Repair & Maintenance

              Charges

      (C)    Hiring Charges paid for

              taxies

5.   Hospitality and entertainment

      Charges

6.   Rent of Office Building

7.   Rent for Residential Accommodation

8.   Local Conveyance

9.   Legal Charges

10.  Liveries

11.  Repair and Maintenance Charges

12.  Misc. Office Expenses

13.  Postage & Telegrams

14.  Printing & Stationery

15.  Books & Periodicals/Publications

16.  Telephone Charges

17.  Bank Charges

18.  Seminar Conference/Workshop

      etc.

19.  Inspection of Institutions for Recognition by RCs

20.  Project Programme of RCs

D.   Non-recurring expenditure

1.   Land & Building

2.   Manchinery & Equipment

      Furniture & Fixture

      Library Books/Documentation

      etc.

      Excess of Income over Expendi-

      ture/Excess of Expenditure over

      income.

                Total (Rs.)                                                                 Total (Rs.)


ANNEXURE-III

BALANCE SHEET AS ON 31st MARCH......

Liabilities                       Amounts (Rs.)               Assets                                            Amounts (Rs.)

      1                                       2                             3                                                       4

Capital Fund

Balance as per last Balance Sheet                     Land & Building

Addition during the current year                          Furniture & Fixture

                                                                       Staff Car

Excess of Income over expenditure

As per the last year                                           Machinery & Equipment

Addition during the current year

                                                                       Library Books/Networking/

                                                                       Documentation

Unspent grants refundable to

(i) Govt.                                                            Unsold stock of Publication

(ii) Other sources etc.                                        (at printed price)

                                                                       Deposits and Investments

Accumulation of Funds                                      CPF Invenstments

Contributory Provident Fund                               Opening Balance

Opening Balance                                               Addition

Additions

Sundry creditors                                                Advances to employees/other

                                                                       advances

Remittances                                                     Sundry Debtors

Gift & Donations                                                Prepared expenses

As per last year

Addition during the current year

                                                                       Cash Balance

                                                                       (i) in hand

                                                                       (ii) Imprest

                                                                       (iii) at Bank

              Total (Rs.)                                          Total (Rs.)

Note :- Attach schedules of assets and liabilities.

{F.No. 61-39/95-Desk-TE}

SUMIT BOSE, Jt. Secy.