MINISTRY OF HUMAN RESOURCE DEVELOPMENT

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.

(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

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

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)

(d) TA/LTC Advaces

F. Recoverable Advances

(a) Motor Car/Motor Cycle/Scooter

Advances

(b) House Building 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

Benefits

(d) Gratuity

(9) Consultant Fee Fee received from recognising Institutions

B. Travel Expenses

(a) Domestic Travel Expenses

(b) Foreign Travel Expenses

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

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.