The register of augaf shall show in the remarks column the past and present position of the wagf, and utilization of its income as per the wishes of the Waqf.
Parts-VII. Budget and Accounts of Waqf (Section 44, 46 & 78 of the Act)
(1) The Mutawalli of the Wagf shall prepare the budget every year and shall submit the same to the Board atleast 90 days before the beginning of financial year for approval..
a) The Financial year of all Wagf shall commence from 1st April each year.
b) The Mutawalli shall make adequate provision in the Budget for :- i) Carrying out the objects of the Wagf.
ii) Maintenance & Preservation of Wagqf Properties.
ili) For discharging of all Liabilities and subsisting Commitments binding on the Wagf under the Wagf Act or any other law for the time being in force. ’ c) In the course of Financial year, the Mutawalli may modify the provision made in the budget under different heads for which the mutawalli may submit a supplementary or a revised budget to the Board for approval.
d) The Board may give such directions for making alterations, omissions or additions in the budget as it may deem fit, consistent with the objects of the Waqf and the provision of the Act.
e) Every Mutawalli shall keep regular accounts of Wagfs and before the 1% day of May every year shall prepare and furnish to the Board a full and true statement of accounts of Waqf for the period of 12 months ending on 31% day of March, provide the date on which the annual accounts are to be closed may be varied at the discretion of the Board.
f) Subject to provision in the bye-laws of the Wagf, Mutawalli/ Committee shall have full power for expenditure sanction in respect of items included in the budget subject to:
limitation of provisions if any made in the Scheme (Bye-law).
g) For items not included in the budget, expenditure upto Rs.10000/-(Rupees Ten thousand only) may be incurred by the Wagqf in each case at a time provided saving is expected and proposals for re-appropriation of fund is submitted to the Board.
'PART- VIII - BOOKS OF ACCOUNTS AND REGISTERS (Section 79 and 110(l) of the Act) 49, (I) The Board shall maintain such books of accounts in manner as are deemed necessary such. as :- 1) -Budget Register/File 2) Grant-in-Aid Register 3) Receipt & Expenditure Register 4) Annual Contribution Register 5) Cash Book 6) Cheque issue Register 7) Loan Register 8) Advance Register 9) Amanat Register :
10) Stationery Purchase & Issue Register 11) General Ledger 16 “THE ANDAMAN AND NICOBAR EXTRAORDINARY GAZETTE, OCTOBER 16, 2019 12) Stock Book 13) Property Register 14) Rent Account Register :
15) Cash Deposit and Withdrawal Regibter:
16) Registration: of Waqf and Wagf Property Register 17) Minutes Book 18) Any other book of account maintenance or: which is felt necessary.
a.
b.
— .
— Cash books, Cheque books, all valuable: documents and books of Accounts shi be kept in safe custody under lock and key. :
Cash ‘deposit, withdrawal register shall show dil deposi and withdrawal from the.
Bank.
All money received by the Hoard shall be deposited into the Bank.
Cash book shall be closed daily if there is transaction by striking total of payments and receipts with supporting vouchers to be numbered serially and file properly.
Accounts of every month shall be closed before the 10th day of the succeeding month. - Entries in cash book shall be reconciled with the statements of receipt & expenditure received from the bank and in case of any discrepancy, the error will be rectified.
Receipt shall be issued for all money received by the Board."
Every payment order should clearly mention whether it is by cheque or by cash.
Every item of expenditure shall be through bill and all payments will be made after the bills/claim are = duly scrutinized, verified and ned by the Chief Executive Officer/ Chairperson. :
All bills/ claims that have been paid. shall be Aumbered serially and properly ald Every payment made out of Board fund shall be sanctioned by the Chief Executive Officer or in his. absence bythe Chairperson.
All books of accounts and entry in all registers shall be Kept upto-date.
‘m. The Board in all matters relating to ‘accounting, finance and maintaining of records i upto-date entrust the responsibility to its employees by adopting a resolution, the said employee shall be responsible for the entire acc nting system of the Board including, preparation of budget etc. and shall check all ceipts and payments, scrutinized all bills and maintain vouchers file etc. and initial each and every entry before the documents, books of accounts and registers are presented to the’ Chief Tape Officer/ Ces a for signature. : : :
PART - IX - AULD ARES AND FEE TO MEMBERS OF THE BOARD/ COMMITTEE (Section 110 (a) of the Act) ‘50. (a) Every member of the Board who seiican. journey to attend the ‘meeting of the Board or travel to attend training and meeting etc. inside Union: Territory or outside Union Territory or travel in: connection with any work relating to the Board or for taking stock and inspection of Wagfs shall be entitled to “Travelling and Daily Allowances” for their Journey and Stay.
a. The rate for payments of TA, DA anid amount of incidental charges to Chairperson and .
b.
C.
Members of the Board and Committees Members shall be ceistuiined 4 and fixed by the .
Board. Hi The Members of the Board shall be eligible for sitting fees @ Rs. 3500/- for Chairperson and @ Rs. 3000/- for other Members per sitting.
The Members of the Board shall be entitled to following class of fare and incidental charges for their journey.
THE ANDAMAN AND NICOBAR EXTRAORDINARY GAZETTE, OCTOBER 16, 2019 17
51.
Inside Union Territory i) By Helicopter --- Actual fare ii) By Ship --- Deluxe Cabin/First Class Cabin iii) By Road --- Conveyance Subjects to availability Actual Fare.
iv) Incidental Charges --- To be fixed by the Administration or by the Board Outside Union Territory iF By AIL = i ei Las SER Economy Class ii) Incidental Charges = ----- To be fixed by the Administration or by the Board.
d. The Members will avail the accommodation according to their entitlement in the State owned Guest Houses. In case of non-availability of accommodation in Guest Houses, the Members will seek accommodation in Hotels according to their entitlement.
The entitlement of accommodation for Chairperson and Members of the Board in the State-owned Guest Houses shall be prescribed by the Andaman & Nicobar Administration.
e. Members shall not draw TA for attending the meeting whose place of residence is within the radius of 8 K.m. from the Board Office or the place of Meeting.
f. Officers of the Andaman & Nicobar Administration posted in the Board shall be entitled to such travelling and daily allowance as are admissible to them under the rules applicable to Government Officials.
PART - X - MISCELLANEOUS AND GENERAL MATTERS (Section (110 (2), (j), (k) & (1) of the Act)
(1) The Board shall have the following power & function to regulate the other activities and function of Waqfs & Board :
a) The Chairperson or the Chief Executive Officer shall authenticate the Order and Decision of the Board.
b) All correspondences emanating from the Board and all correspondences made with the Board shall be in the name of the Chairperson or the Chief Executive Officer of the Board.
¢) The common seal shall be in the custody of the Chief Executive Officer.
d) All the recommendations or decisions of the Committees appointed by the Board shall be placed before the Board for approval, ¢) Fees payable for inspection of proceedings and records of the Board or for issue of copies of the same shall be equivalent to the amount prescribed under the R.T.I. Act.
f) To frame Scheme lay down general principles and policies for the better Administration of Wagqfs. :
g) To review Administration of the secular activities of Wagfs generally and to suggest improvement, if any.
h) To ensure that the provisions of the Act, Rules, Regulations and the Lawful Orders and Directives of the Board are followed by Wagqfs Management.
i) For any matter of General interest not mentioned above, it shall be open for the Board to take up the matter and decide by a resolution in the Board Meeting, 18 THE ANDAMAN AND NICOBAR EXTRAORDINARY GAZETTE, OCTOBER 16, 2019
PART-XI FUNCTION AND DUTIES OF MUTAWALLI OF WAQF (Section - 36,42,44,46,47,50,68 & 69 of the Act)