Non-Salary Budget for Schools - PESRP Budget for Schools A manual for primary and elementary schools...

Non-Salary Budget for Schools

TA15

A manual for primary and elementary schools

May 2013

275694 1 A


31 May 2013





May 2013

Cambridge Education, Demeter House, Station Road, Cambridge CB1 2RS, United Kingdom

T +44 (0)1223 463500 F +44 (0)1223 461007Wwww.camb-ed.com

Non-Salary Budget for Schools A manual for primary and elementary schools

275694///1/A31 May 2013 A manual for primary and elementary schools

Revision Date Originator Checker Approver Description

001 May 2013 Sumair Tarar Jawaad Vohra Wenbin Hu Technical accuracy, formatting and proofreading.

Issue and revision record

This document is issued for the party which commissioned it and for specific purposes connected with the above-captioned project only. It should not be relied upon by any other party or used for any other purpose.

We accept no responsibility for the consequences of this document being relied upon by any other party, or being used for any other purpose, or containing any error or omission which is due to an error or omission in data supplied to us by other parties.

This document contains confidential information and proprietary intellectual property. It should not be shown to other parties without consent from us and from the party which commissioned it..



Chapter Title Page

1 Introduction to the manual 1

2 Background 1

2.1 Non-salary Budget (NSB) for Schools ___________________________________________________ 1 2.2 Why is NSB important? ______________________________________________________________ 1 2.3 How will the school benefit from the NSB? ________________________________________________ 2 2.4 How will the school budget be calculated? ________________________________________________ 2 2.5 How will the school receive the entitlement? ______________________________________________ 2 2.6 What can the school spend the NSB entitlement on?________________________________________ 2

3 Strategic Planning 3

3.1 What is strategic planning? ___________________________________________________________ 3 3.2 Why is strategic planning important? ____________________________________________________ 3 3.3 How should the school plan? __________________________________________________________ 3 3.3.1 Step 1: Identify the school’s vision ______________________________________________________ 4 3.3.2 Step 2: Analyse the current situation ____________________________________________________ 4 3.3.3 Step 3: Identify the school goals ________________________________________________________ 6 3.3.4 Step 4: Identify school needs __________________________________________________________ 6 3.3.5 Step 5: Prioritise and rank the school needs ______________________________________________ 7 3.3.6 Step 6: Costing the needs ____________________________________________________________ 9 3.3.7 Step 7: Develop the school budget _____________________________________________________ 10 3.4 Approval of School Based Action Plan (SBAP) ___________________________________________ 12

4 Implementing the budget 12

5 Accounting 13

5.1 Cashbook ________________________________________________________________________ 13 5.2 Inventory register __________________________________________________________________ 13 5.3 Budget register ____________________________________________________________________ 13

6 Monitoring 14

7 Reporting 14

8 Revision of SBAP 14

9 Audit 14

Annexes 15

Annex A. Positive List ______________________________________________________________________ 16 Annex B. Negative List ______________________________________________________________________ 17 Annex C. School-Based Action Plan Template ___________________________________________________ 18

Contents



Annex D. Procurement Plan Template __________________________________________________________ 19 Annex E. Cash Book Template _______________________________________________________________ 20 Annex F. Budget Register Cash Book Template __________________________________________________ 21 Annex G. Inventory Register Template _________________________________________________________ 22 Annex H. Budget Monitoring Template _________________________________________________________ 23 Annex I. Expenditure Statement Form _________________________________________________________ 25



1

1 Introduction to the manual This manual is for primary and elementary government schools in Punjab which come under the purview of

School Education Department (SED). It will help schoolheadteachers to:

i. understand the concept of Non-salary Budget (NSB);

ii. develop strategic plans based on identified school needs;

iii. cost their plans which will, inturn, be reflected in their School-Based Action Plan (SBAP);

iv. implement the SBAP;

v. prepare financial records and monitor progress; and

vi. prepare for audit.

2 Background

2.1 NSB for Schools

The SED is determined to provide quality education in all its schools. International evidence suggests that

one way of improving education quality and consequently learning outcomes is by giving schools adequate

budgets to enable them to plan, manage and administer education delivery.

The SED has acknowledged that the current level of funding for non-salary expenditures is significantly

lower than schools actually need and parents demand, to provide an acceptable level of education. In 2012

the allocation of NSB as a percentage of the total recurrent budget was significantly lower than the regional

average or in other countries at a similar level of development.

Through the Programme Monitoring Implementation Unit (PMIU) the SED has developed a school-specific

formula for non-salary budgets. The formula is a new way of allocating non-salary funding to all

government schools based on specific school- and student-level characteristics. This is the start of the

transition away from Normative Financing to Per Capita Financing.

NSB is being provided to cover the non-salary related recurrent costs of schools. It is to be used by

schools to spend on everyday expenditure for the general upkeep and functioning of the school and to

support student learning e.g. office supplies, sports equipment, electricity, cleaning, teaching and learning

materials, furniture and practical subjects.

2.2 Why is NSB important?

This formula will allow the government to directly address the chronic underfunding of the non-salary

expenditure needs of schools. In addition, the formula includes a financial incentive to encourage schools

to reduce student dropout rates and increase student retention.

It is hoped that giving schools adequate funding and making them responsible and accountable for

planning, managing and administering these funds will empower and incentivise schools to use these

resources to improve the teaching and learning process and the overall school environment.



2

2.3 How will the school benefit from the NSB?

In the shortterm the government hopes that the cleanliness of buildings, classes, grounds and toilets will

be improved along with increased teacher attendance, utilisation of rooms for teaching, and repair and

purchase of furniture. In the longerterm the government expects at least a 20% increase in student

retention from the level in the year 2013.

Specifically, the government has set the following goals:

Deliverables Goals to be achieved at the end of year

Building cleanliness 100% cleanliness

Class cleanliness 100% cleanliness

Ground cleanliness 100% cleanliness

Toilet cleanliness 100% cleanliness

Teacher attendance 90%

Functioning of available facilities

100% Electricity Drinking Water

Toilet Boundary Wall

Repair of furniture 100% repair in the first year

Purchase of new furniture Quarter of the furniture deficiency to be purchased

Utilisation of existing class rooms 100% utilisation of classrooms for teaching purposes only

Student retention 78% (20% higher at the end of three years)

2.4 How will the school budget be calculated?

The entitlements to NSB of each school will be calculated by the PMIU; this is called the school

entitlement. The PMIU will inform the districts (EDO Education and Finance and Planning) of the

entitlements, which will, in turn, notify each school. The schools will prepare their SBAP according to the

notified entitlement.

2.5 How will the school receive the entitlement?

The funds are to be transferred through transfer of entitlement direct, from Province to school’s School

Council (SC) bank accounts by using the ‘Special Drawing Account’ mode. Farogh-e-Taleem Fund or other

revenue streams must not be deposited into the SC bank account. The schools will have to open a new

account for all other revenue streams.

2.6 What can the school spend the NSB entitlement on?

Schools have the autonomy to spend it on any recurrent expenditure which they deem may help the

government to achieve its goals (section 2.3) and the individual goals of the school for their students

(section 3.3.3). The school may purchase any item that is listed in the positive list (Annex A).

If the school plans to spend the entitlement on development works as laid down in the SC Policy 2007, the

following points must be considered:



3

The schools must only spend it on the development works once all identified essential needs (section

3.3.5) of a recurrent nature and those related to the deliverables have been fulfilled;

The schools cannot spend it on items identified in the negative list (Annex B).

If a school wants to make an expenditure which is not listed in Annex A or B, the school must seek prior

approval of the AEO before it is included in the SBAP or before a revised SBAP is submitted.

After the provision of NSB the school must meet all its non-salary expenses from the entitlement. There will

be no additional funding for any non-salary expenditure. Therefore it is important to plan needs and

activities to ensure higher learning outputs, lower student dropout rates with increased retention and higher

teacher attendance.

3 Strategic Planning

3.1 What is strategic planning?

By keeping in view government goals for school improvement (section 2.3) and the priority needs of the

school, the school will be in a position to develop a phased and coherent course of action towards the

achievement of stated goals. A strategic plan expresses the school’s vision and goals for its students and

guides the school in how it will achieve them.

3.2 Why is strategic planning important?

Strategic planning is important because resources are always limited while needs are unlimited. A carefully

thought out plan sets out costed priorities, actions for achieving them and a timetable for implementation,

and delivers good value for money. In contrast a poor plan results in wastage and inefficiency leading

ultimately to the failure to achieve the desired goals. Strategic planning ensures that schools are planning

on a realistic needs basis.

3.3 How should the school plan?

There are seven steps to the planning process:



4

3.3.1 Step 1: Identify the school’s vision

The headteacher and School Council (SC), with the help of students and their parents, should be involved

in the identification of a vision for their school. The vision of a good school helps the planners to set goals.

To elaborate the concepts of strategic planning and the stages of the budget cycle, this manual presents a

case study of a government girls’ primary school.

3.3.2 Step 2: Analyse the current situation

To enable the vision to be met, schools must assess the current situation to ensure the proposed course of

action will be appropriate and achievable. This activity will help the school to identify gaps in achieving the

vision.

Schools can gather information on their current situation, such as present levels of utilisation, teacher

absenteeism, examination results, cleanliness and missing facilities from Monitoring Education Assistants’

(MEAs’) records, government reports and the schools’ own records.

Step1 Identify school vision

Step 2 Analyse current

situation

Step 3 Identify

the school goals

Step 4 Identify school needs

Step 5 Prioritise and rank

the school needs

Step 6 Cost the needs

Step 7 Develop school budget

Step 1: Identify the school’s vision

The SC and headteacherhave the following vision for the school.

‘A comfortable and stimulating learning environment for higher learning outcomes’



5

Step 2: Analyse the current situation

The school has gathered the following information on its current situation.

School: GGPS

Enrolled students: 300

Teachers (including principal): 3

The current Grade 5 Punjab Education Commission result is not satisfactory

Area of school: 16 kanal

Building: 3 classrooms

1 teacher’s room

2 toilets

Cleanliness for the last month: Building: Average Classrooms: Average Lawns/Playground: Poor Toilets: Poor

Class Utilisation: One of the three classrooms is being used as a store for used goods, mostly non-recyclable. Non-functional facilities: Electricity: The school has electrical connections but the school faces difficulties in paying for the

utilities. Drinking water: The school has a hand-pump installed in the open area, which provides clean drinking

water, but requires repair. Toilet: Due to over-usage and the non-availability of cleaning services in the school the toilets are dirty

and non-useable. Student retention: Student retention is 60% Teacher attendance: 70% Furniture: Repair: 20 benches (3 seats in each bench) Deficiency:50 benches Inadequacy of teaching and student materials: No maths equipment, maps etc.



6

3.3.3 Step 3: Identify the school goals

A school can have multiple goals; some of them are pre-determined by the government (section 2.3) and

the school determines others to achieve the vision. However, it should not have too many as this results in

weak implementation. Therefore, three to no more than six goals should be set.

3.3.4 Step 4: Identify school needs

Having identified the vision, analysed the current situation and gaps and defined goals, the school

prepares a comprehensive list of its needs consistent with the SC Policy 2007 and expenditure restrictions,

based on:

the day-to-day requirements for the running of the school such as teaching and learning materials,

utility bills etc.;

actions that will improve student drop-out rates, teacher attendance and learning outcomes;

anticipated changes in the future which will give rise to new needs.

The identified needs should, when met, contribute to achieving the stated goals and, in turn, vision of the

school.

Step 3: Identify school goals

In order to accomplish its vision given the current situation, the school has identified the following goals, which are in line with government policies. The school expects that by providing a better learning environment - both teaching and physical - the school will ultimately achieve higher student retention and teacher attendance and improved learning outcomes.

Goal 1: Improve the learning environment of the school

Goal 2: Improve the physical environment of the school

Goal 3: Improve student retention

Step 4: Identify school needs

Analysing the current situation the following needs must be met.

Cleanliness: Building: whitewash and repairs & maintenance Classrooms: cleaning materials and whitewash



7

3.3.5 Step 5: Prioritise and rank the school needs

After arriving at a comprehensive list of needs the next important step is to prioritise and rank them. It is

important to prioritise because the school cannot realistically meet all the needs given their limited financial

resources (school entitlement). Therefore the schools must group their needs into the following categories:

Essential - those requirements which are indispensable and without which the school cannot function

properly;

Desirable -those requirements, which can help achieving the goals (section 2.3) but which are not

essential to the school’s daily functioning.

Step 5: Prioritise the school needs

The school has now prioritised its needs as follows:

Need Category of need Corresponds to goal number

Building needs Whitewash (building) Desirable 2

Whitewash (classrooms)

Essential 2

Repair and maintenance of classrooms

Essential 2

Repair and maintenance of

Desirable 2

Lawns/playground: landscaping and gardening & watering equipment Toilets: cleaning materials

Class Utilisation: Disposal of non-useable items so that with minor repairs the classroom can be used for teaching

Non-functional facilities: Electricity: Payment of utilities, installation and repair of electrical appliances Drinking water: Repair of hand pump Toilets: Cleaning materials and equipment Boundary wall: Repair and maintenance of broken wall by the contractor

Furniture: Repair the broken furniture Purchase benches for newly refurbished classroom

Other needs: Teachers: to increase learning outcomes, and decrease work load of current teachers Stationery: for teaching and administration needs Sanitary work and overhead tank to provide water Teaching materials: to increase learning outcomes (blackboards, whiteboards, etc.) Student materials: charts, exercise books etc. Medical: first aid kit



8

boundary wall

Plants Desirable 2

Gardening and watering equipment

Essential 2

Cleaning services Essential 2

Cleaning material and equipment

Essential 2

Payment of utilities Essential 2

Installation and repair of electrical appliances

Essential 2

Stationary (teacher/class needs)

Essential 1

Learning needs Repair of furniture Essential 1

Purchase of furniture Essential 1

Temporary teacher’s appointment

Desirable 1

Stationary (office needs)

Desirable 2

Repair of Pump and sanitary work in the toilets

Essential 2

Overhead tank Desirable 2

Teaching materials Essential 1

Student material Essential 1

First aid kit Desirable 2

The school’s essential needs must all be met before considering the desirable category. Therefore those

needs, which are categorised as essentials will be ranked as ‘1’ in the priority list. The school may only

spend on desirables the money left after meeting the cost of the essentials. If the amount left after fulfilling

all the essentials is enough to fulfil all the desirables the schools will fulfil all its needs but if the amount is

less than the required amount the school will have to rank its needs according to their contribution

towards achieving of government goals.

It is important to note that schools may categorise their needs differently based on their individual

context and assessment.

The school has ranked its desirables in the following way.

Desirable needs Rank order

Whitewash (building) 5

Repair and maintenance of boundary wall 2

Plants 6

Temporary teacher’s appointment 3

Stationary (office needs) 1



9

Overhead tank 4

First aid kit 7

Sports equipment 8

3.3.6 Step 6: Costing the needs

The next step is to cost the list of needs. The costing must not only consider the cost of the goods or

services but the associated costs, such as travel costs, packaging, delivery charges, installation charges,

maintenance etc. Since the ranking of desirables can also be based on their cost, steps 5 and 6, ranking

and costing, are iterative.

Step 6: Costing the needs

The school has costed its essential and desirables needs as follows:

Essential needs Cost Rs.

Whitewash (3 classrooms) 10,000

Repair and maintenance of classrooms (3 classrooms) 25,000

Gardening & watering equipment 3,000

Cleaning services 6,000

Cleaning material and equipment (for classrooms and toilets) 6,000

Payment of utilities (electricity etc. for 12 months) 15,000

Installation and repair of electrical appliances (fans etc.) 5,000

Repair of furniture 5,000

Purchase of furniture (20 benches for new reclaimed classroom) 45,000

Sanitary work in the toilets 6,000

Teaching materials 15,000

Student materials 10,000

Stationery (teacher/class needs) 5,000

Total 156,000


Rank order Desirable needs Cost Rs.

1 Stationery (office needs) 3,000

2 Repair and maintenance of boundary wall with B class bricks

30,000

3 Temporary teacher’s appointment 12,000



10

(2 X 4 months @ rate set by the SC Policy 2007)

4 Overhead tank 5,000

5 Whitewash (building and boundary wall) 15,000

6 Plants 3,000

7 First aid kit 2,000

8 Sports equipment 10,000

Total 80,000

The school will not rank needs if it has enough entitlement to meet its essentials and desirables. If

the amount of entitlement left for desirables is less than the total required amount, the school will

then make expenditures on items which are well within the entitlement (in order of ranking). The

decision mostly depends on the costs, therefore costing and ranking is an iterative process.


The school has compared its school entitlement with their costs of essential and desirable needs. They have identified a shortfall.

Rs.

Total school entitlement 216,000

Expenditure on essentials 156,000

Amount left for desirables (a-b) 60,000

Amount required for desirables 80,000

Shortfall -20,000

Given the shortfall, the school must decide on whether the whitewash (desirable need 5), which requires Rs. 15,000, can still be undertaken, given the total amount of funds committed up to desirable need 4 is Rs. 50,000; hence they only have Rs. 10,000 to spend. The school has identified three possible options:

Reduce the whitewash area to fit Rs. 10,000; Spend money on the next in line needs e.g. purchase plants, first kit etc. Re-calculate other needs e.g. use A class bricks in the construction of the boundary.

3.3.7 Step 7: Develop the school budget

The structure of primary and elementary school budgets is in the form of the School-Based Action Plan

(SBAP)as stated in the SC policy 2007. Using the SBAP template at Annex C, the school will list the needs

according to the quantity, quality, cost and coding classification (as defined in the positive list, Annex A).

Schools must adhere to the coding as it will help the school to produce consistent and comparable

monthly budget monitoring and quarterly expenditure reports.



11

Step 7: Develop school budget

The school has produced their budget using their costings and the SBAP template.

SCHOOL-BASED ACTION PLAN

(School Development Plan)

EMISCODE___________________SCHOOL NAME _____________________________________

DISTRICT____________________ TEHSIL ___________________ MARKAZ _________________ MOZA _____________ UC NAME ____________________ UC NO. ________________________

Sr.

No.

Needs of school Priorities Quantity/Quality Estimated Cost Rs.

Responsibility

0101 Whitewash (classrooms)

Essential 3 classrooms/ Enamel

10,000 SC

0101 Repair and maintenance of classrooms

Essential Walls and floors of 3 class rooms

25,000 SC

0101 Gardening & watering equipment

Essential Water hose etc. 3,000 HT

0101 Cleaning services Essential 1 cleaner 6,000 HT

0101 Cleaning material and equipment

Essential 10 ltr. chemical/ 2 vipers/ 5 brooms etc.

6,000 HT

0103 Payment of utilities Essential Electricity and water (12 months)

15,000 HT

0101 Installation and repair of electrical appliances

Essential 5 fans, 7 switches etc.

5,000 HT

0201 Repair of furniture Essential 10 benches 5,000 SC member

0201 Purchase of furniture Essential 20 benches, made of wood

45,000 SC

0101 Sanitary work in the toilets

Essential Sanitary services 6,000 HT

0202 Teaching materials Essential Abacus, posters etc.

15,000 HT

0202 Student materials Essential Papers, markers, flex signs etc.

10,000 HT

0203 Stationery (teacher/class needs)

Desirable Registers, pens, examination papers etc.

5,000 HT

0203 Stationery (office Desirable Registers, paper 3,000 HT



12

needs) and pen

0101 Repair and maintenance of boundary wall

Desirable 30 feet long wall with B class bricks

30,000 SC

0204 Temporary teacher’s appointment (2 X 4 months @ rate set by the SC Policy 2007)

Desirable 2 x 4 month in a row/ according to the SC Policy 07

12,000 SC

0101 Overhead tank Desirable Fibre glass tank (installation included in sanitary works)

5,000 HT

0101 Whitewash (building) Desirable Paint the main building only

10,000 SC

Total 216,000

3.4 Approval of School Based Action Plan (SBAP)

Once the SBAP has been prepared it is discussed amongst the SC members. After discussions the SC

members vote for the SBAP. A majority vote approves the SBAP. The approval process as laid down by

SC Policy 2007 must be adopted by the SCs. In summary:

a copy of the approved SBAP is sent to the Assistant Education Office (AEO);

If the AEO is satisfied with the plan no action will be taken but;

in case of any discrepancy regarding the inappropriateness of expenditures the AEO will raise an

objection with the SC and a copy of the objection is sent to the Deputy District Education Officer

(DDEO);

the SC will than hold a meeting to discuss the objection in detail and may make an amendment if

necessary. If the SC does not agree with the contention/s of the AEO it passes a resolution and

informs the DEO Education;

the DEO Education visits the schools and resolves the issue. The decision of DDEO shall be treated as

final.

4 Implementing the budget After the SBAP has been approved, it is the responsibility of the school headteacher to execute the plan.

To enable this, the school is expected to develop a procurement plan (Annex D). As a minimum, it must

cover needs, quantity, quality, procurement method and the schedule. The schools should consider the

following points when preparing their procurement plan:

Activities that can disrupt the daily functioning of the school should be undertaken during the school

holidays or after school hours;

The purchase of similar kinds of materials should be made in bulk to obtain quantity discounts, etc.

The procurement must be done according to the ‘Procurement and Financial Guidelines for the School

Councils’. There are three methods of procurement:

– Small purchases

– Local purchase/quotations

– Invitation of tender at a local level



13

The entitlements to the schools will be transferred to their SC bank accounts in four equal quarterly

tranches. The schools are therefore advised to plan their activities accordingly. Commencing a large

activity at the beginning of the year can block funds for learning and teaching activities.

5 Accounting The schools are required to maintain relevant records in the following manner:

1. Cash book

2. Inventory register

3. Budget register

5.1 Cashbook

The school headteacher will maintain a record of all transactions in a cashbook (Annex E). Each

transaction shall be entered in the cashbook as soon as the transaction takes place. The headteacher will

keep a file of all the supporting documents such as invoices, personal receipts (with NIC No.) etc. and

each supporting document will have a cross-reference number to the cash book so that it can be easily

traced when required.

It is recommended that the budget register is updated, see section 5.1.3, at the same time as is the

cashbook.

The school will enter all the banking transactions in the cashbook with the following additional details:

cheque number, date of issue of cheque, issued to: Name and CNIC no and purpose/description.

The SC may allow the school headteacher to retain a certain amount of cash for day-to-day expenses. The

amount of cash at hand shall never exceed Rs. 5,000/-. However the headteacher may withdraw more

than the prescribed amount for payments on the same day. All the transactions above Rs. 10,000/- shall,

whenever possible, be through a cheque to a payee’s account.

5.2 Inventory register

Schools are required to prepare an inventory register, which will cover the main assets on a real time

basis. The register includes existing assets and newly purchased assets and details. The Annex F gives an

example of an inventory register.

5.3 Budget register

Schools will maintain a budget register to track all expenditures (Annex G). The register will be a snapshot

of all the purchases/expenditures for a particular need. It will tell the total budget allocated to a need using

the coding classification and the remaining budget.



14

6 Monitoring The SCs are required to hold monthly meetings according to the SC Policy 2007. They are expected to

monitor the implementation and progress of all activities in the procurement plan. The questions to be

asked include:

Are expenditures in line with costing?

Are resource specifications being met?

Are activities on schedule? Behind schedule? Not started?

Arethe ‘Procurement and Financial Guidelines for SCs’ being followed?

Are the planned activities providing the desired benefits regarding the government-set deliverables?

Are the MEA visits showing any improvements in government deliverables?

The school is expected to take immediate remedial action to address any shortcomings. The first step is to

identify reasons for the shortfall. The school will then be to decide whether it is appropriate to commence

the activity, speed up things, postpone or cancel the activity.

The school will monitor the financial budget in the format given in Annex H. This template will summarise

the data in the budget register. It will help the schools to know how much money is actually being spent on

each need. For example if the utilities bill is more than the planned expenditure the school may need to

revise the SBAP.

7 Reporting The SCs will hold quarterly performance meetings with a special emphasis on the financial aspects of the

school. Schools are required to send a quarterly expenditure report (Annex I) to the EDO Education and

DMO. These will be submitted to the MEAs the month immediately after the quarter has ended. To

complete the report, schools must ask the bank for a quarterly bank statement.

8 Revision of SBAP During the financial year a school may revise the budget in the light of delays, unforeseen events or

miscalculations. In this case the school will send a revised SBAP for approval to the AEO (according to the

guidance provided in the SC Policy 2007) after the quarterly monitoring of school performancemeeting.

9 Audit The Auditor General of Pakistan has the power to audit all receipts and expenditures of the government.

Apart from the audit by the Auditor General the government may appoint and authorise any third party to

check the correctness and appropriateness of the accounts. A small percentage of schools will be

randomly selected for audit.



15

Annexes

Annex A. Positive List _______________________________________________________________________ 16 Annex B. Negative List ______________________________________________________________________ 17 Annex C. School-Based Action Plan Template ____________________________________________________ 18 Annex D. Procurement Plan Template __________________________________________________________ 19 Annex E. Cash Book Template _______________________________________________________________ 20 Annex F. Budget Register Cash Book Template __________________________________________________ 21 Annex G. Inventory Register Template __________________________________________________________ 22 Annex H. Budget Monitoring Template __________________________________________________________ 23 Annex I. Expenditure Statement Form _________________________________________________________ 25



16

Following is the list of expenditures that a school can make for the advancement of education.

A Building Needs A01 Repair and maintenance of school building

A02 Provision of water, electricity, gas and telephone

A03 Payment of utility bills (e.g. for water, electricity, gas and telephone

A04 Construction (classrooms, toilets, boundary wall etc.)

A05 Others

B Learning Needs B01 Furniture and other goods (purchase and repair)

B02 Purchase of teaching and learning materials

B03 Purchase of stationery

B04 Expenses on the temporary staff appointment (as per the SC Policy 2007)

B05 Purchase of sports goods

B06 Others

Annex A. Positive List



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The schools can spend their non-salary money on recurrent and capital expenditures that are for the

benefit of their students, but the following expenditures are not allowed under any circumstances:

Purchase of land;

Any activity beyond the school premises;

Purchase of vehicles;

Expenditure on items not utilised in the school;

Annex B. Negative List



18

As given in the SC Policy 2007

Form 6





Sr.

No.

Needs of school Priorities Quantity/Quality Estimated Cost

Responsibility

1

2

3

4

5

6

7

Name of Chairman:___________________ Signature___________________

Name of Co-Chairman___________________ Signature___________________

Annex C. School-Based Action Plan Template

19 275694///1/A31 May 2013 A manual for primary and elementary schools


Procurement Plan

Details of the need Procurement

Method

Activity Months

Sr.

No.

Ne

ed

s o

f sch

oo

l

Pri

ority

/goa

l

Qu

an

tity

/ Q

ua

lity

Estim

ate

d C

ost

Re

sp

on

sib

ility

Sm

all

purc

ha

se

s

Qu

ota

tion

Te

nd

er

Ju

l

Au

g

Se

pt

Oct

No

v

De

c

Jan

Fe

b

Ma

r

Ap

r

Ma

y

Jun

1

2

3

Annex D. Procurement Plan Template

20 275694///1/A31 May 2013 A manual for primary and elementary schools


CASH BOOK (SCHOOL COUNCIL)

EMISCODE_______________ DISTT.& TEHIL____________________ Month:____________________ Year: __________________

SCHOOL NAME ______________________________Bank Name & Address: ______________________________________

School Council Bank A/C #:____________________________________

INCOME

EXPENDITURES

Sr. No.

Date Detail of Income

Am

oun

t

(Ca

sh

/

Ch

eq

ue

)

Total Signature

(Chairperson/

Co-Chairperson)

Sr.

No

Da

te

Re

ce

ipt

No

.

De

tail

of

Expe

nd

itu

re

Am

oun

t

withd

raw

n

(Ru

pee

s)

Pa

ym

en

t

(Ru

pee

s) Total

SC

’s

Re

so

lutio

n

No

.

Date of Resolution of School

Council

Signature

(Chairperson/Co-Chairperson)

Total Income ____________________

Amount withdrawn during the current month _____________

Closing Balance of current month ____________________

Previous Balance ____________________

Amount withdrawn during the current month ____________________

Total Expenditures of current month ____________________

Closing Balance of current month ____________________

Annex E. Cash Book Template FORM-8



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Activity: Learning material (02)

Need: Stationery (teacher/class needs) (0203)

Total budget for the need:

Rs. 5000/-

Sr.

No.

Date Description Cost in Rs. Mode of payment (cash/cheque)

Total budget left for the need, Rs.

1

2

3

Annex F. Budget Register Cash Book Template



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Detail of the assets for the year Number/Quantity

Condition

Observation Excellent Good Bad

Current Assets

Chairs

Benches

Filing cabinets

Desks

Shelves

Office desks

Portable boards

Etc.

Cleaning material

Wiper

Chemicals

Etc.

Equipment

Computers

Telephone

UPS

Etc.

Sports

Hockey sticks

Cricket balls

Etc.

Annex G. Inventory Register Template



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Form

Dated: (quarterly meeting of the SC)





Sr.

No.

Needs of school Quantity/Quality Estimated Cost Rs.

(a)

Actual expense to date Rs.

(b)

Difference

(a-b)

0101 Whitewash (classrooms)

3 classrooms/ Enamel

10,000

0101 Repair and maintenance of classrooms

Walls and floors of 3 class rooms

25,000

0101 Gardening & watering equipment

Water hose etc. 3,000

0101 Cleaning services 1 cleaner 6,000

0101 Cleaning material and equipment

10 ltr. chemical/ 2 vipers/ 5 brooms etc.

6,000

0103 Payment of utilities Electricity and water (12 months)

15,000

0101 Installation and repair of electrical appliances

5 fans, 7 switches etc.

5,000

0201 Repair of furniture 10 benches 5,000

Annex H. Budget Monitoring Template



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0201 Purchase of furniture 20 benches, made of wood

45,000

0101 Sanitary work in the toilets

Sanitary services 6,000

0202 Teaching materials Abacus, posters etc.

15,000

0202 Student materials Papers, markers, flex signs etc.

10,000

0203 Stationery (teacher/class needs)

Registers, pens, examination papers etc.

5,000

0203 Stationery (office needs)

Registers, paper and pen

3,000

0101 Repair and maintenance of boundary wall

30 feet long wall with B class bricks

30,000

0204 Temporary teacher’s appointment (2 X 4 months @ rate set by the SC Policy 2007)

2 x 4 month in a row/according to the SC Policy 07

12,000

0101 Overhead tank Fibre glass tank (installation included in sanitary works)

5,000

0101 Whitewash (building) Paint the main building only

10,000

Total 216,000



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Date: ___________

Expenditure Statement for the quarter

Jul to Sep ( ), Oct to Dec ( ), Jan to Mar ( ) and Apr to June ( )

Total budget entitlement for the year 20__/__ = Rs. _________________

School Information


DISTRICT____________________ TEHSIL ___________________ MARKAZ _________________

MOZA _____________ UC NAME ____________________ UC NO. ________________________

Bank Information

Title of account:

Account No:

Branch:

Description Amount in Rs.

1. Balance brought forward from last quarter

2. NSB entitlement added during the quarter

Total (1+2)

a. Total cash withdrawals

b. Total payments through cheques and other instruments

Total payments from the bank during the quarter (a+b)

Total balance available as on the last date of the quarter:

30th September/31st December/31st March/30th June (circle one)

Annex I. Expenditure Statement Form



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Cash in hand (with the headteacher)

Cash in hand on first day of the quarter

Cash withdrawal from the bank (a)

Cash in hand on last day of the quarter

Total cash expenditure during the quarter [(a+b)-(c)]

Expenditure (year to date)

Major code

Major head Minor code

Minor head Total budget allocation

Total Expenditure in Rs.

01 Building Needs

0101 Repair and maintenance of school building

0102 Provision of water, electricity, gas and telephone

0103 Payment of utility bills (e.g. water, electricity, gas and telephone

0104 Construction (classrooms, toilets, boundary wall etc.)

0105 Others

02 Learning Needs

0201 Furniture and other goods (purchase and repair)

0202 Purchase of teaching and learning materials

0203 Purchase of stationery

0204 Expenses on the temporary staff appointment (as per the SC Policy 2007)

0205 Purchase of sports goods

0206 Others



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Total expenditures

Non-Salary Budget for Schools - PESRP Budget for Schools A manual for primary and elementary schools...

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Transcript of Non-Salary Budget for Schools - PESRP Budget for Schools A manual for primary and elementary schools...