(1) The trustees of religious institution shall submit to the Commissioner annually, six months before the end of each fasli, a report on the works which it is desirable or necessary to carry out during the succeeding fasli, setting out the need for and the details of the works and giving a tough estimate of the expenditure involved and of the manner in which the expenditure on the works is proposed to be met.
(2) When the proposal of board to execute any work is approved by the Commissioner, detailed estimates shall be prepared and submitted along with the plan, if any, to the Commissioner. All plans and estimates shall be duly signed by the Architect/Engineers/Supervisors and shall indicate their names, addresses, qualifications etc., Qualifications of Architect/Engineers/Supervisors :
To be eligible to prepare the plan and estimates the qualification for Architect/Engineers/Supervisors shall not in ay case be less than those prescribed below :
Architect : The Minimum qualification for an Architect shall be Associated Membership of the Indian Institute of Architect or such Degree or Diploma which makes him eligible for such membership.
Engineers : The minimum qualifications for an Engineer shall be the Corporate Membership (Civil) of the Institution of Engineers (India) or such Degree or Diploma in Civil, Municipal or Structural Engineering which makes him eligible for such membership.
Supervisors : The minium qualification for a Supervisor shall be qualification in Architecture of Engineering equivalent to the minimum qualification prescribed for recruitment to non-gazetted service by state Government plus five years experience in building design construction and supervision.
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(3) Detailed plan and estimate for works costing upto Rs. 20,000 shall be prepared by the qualified Supervisors and any works costing more than Rs. 20,000 shall be prepared by a qualified Architect or Engineer. If the estimates and plans are to be prepared by the Public Works Department then centage charge in force will be levied.
(4) If the works are being executed through a private agency they shall appoint a qualified Architect, Engineers or Supervisors as the case may be─
(a) for works costing upto Rs. 20,000 a qualified Supervisor shall be appointed by the executing agency ;
(b) for works costing more than Rs. 20,000 qualified Engineer or Architect shall be appointed by the executing agency.
(5) On completion of the work the qualified Architect/Engineer/Supervisor as the case may be, shall furnish a completion certificate as furnished below:
I hereby certify that the erection, re-erection or material collection in/or building………………………………………… in plot No.
……………………….
in Street …………………………………. Town ………………………………has been supervised by me and has been completed or ……………………………… according to the plans sanctioned vide No. ……................. date ………………...
The work has been completed to may best satisfaction. The workmanship and all the materials (type and grade) have been used strictly in accordance with general and detailed specifications. The building is fit for use for which it has been erected, re-erected or altered, constructed and enlarged.
Signature of Architect/Engineer/Supervisor Name of Architect/Engineer/Supervisor Address of Architect/Engineer/Supervisor.
(6) If the works are to be executed by Public Works Department the same will be treated as “Deposit Works”.
(7) In the case of qualified Architect/Engineer/Supervisor are engaged for preparation of plans, estimates and supervision of work, the trustees of religious institution may fix the rate of fees in each case.
(8) Detailed plan and estimate shall comprise of the following :
14
(i) Site plan,
(ii) Building Plan,
(iii) Services plan,
(iv) Specification,
(v) Estimate.
(i) Site plan : The site plan shall be drawn to a scale of not less than 1 :
1000 and shall show :
(a) the boundaries of the site and of any contiguous land belonging to the owners thereof;
(b) the position of the site in relation to neighbouring street;
(c) the name of the streets in which building is proposed to be constructed, if any ;
(d) all existing buildings standing on, over or under the site;
(e) the position of the building and of all other building (if any) in relation to:
(i) all adjacent streets, buildings (with number of storeys and height) and premises within a distance of 12m of site;
(ii) if there is no street within a distance of 12m of the site the nearest existing street.
(f) the means of access from the street to the building and to all other building ;
(g) space to be left to secure free circulation of air, admission of light and access for scavenging purposes ;
(h) the width of street in front and of the street at the side or near the building ;
(i) the direction of North point relative to the plan of the building ;
any physical features, such as wells, drains etc.
(ii) Building plans : The plans of the buildings and elevation and sections accompanying the estimate shall be drawn to a scale 1 : 100 15 The plans shall ─
(a) include floor plan of all floors together with the covered area clearly indicating the size and spacings of all framing numbers and sizes of rooms and the position of stair cases, ramps etc;
(b) show the use of occupancy of all parts of the building ;
(c) show the exact location of essential services for example W.C. sink, bath and the like ;
(d) include sectional drawings, showing clearly the size of footings, thickness of basement wall, wall construction. The section shall indicate the height of building and rooms and also the height of parapet and the drawings and the slope of the roof. At least one section should be taken through the stair case ;
(e) show all street elevation ;
(f) give dimensions of all the projected positions beyond the permissible building line ;
(g) give indication of the North point relative to the plan.
(iii) Services plan : Plans, elevations and sections of private water supply and sewage disposal system, if any, shall also be included.
(iv) Specifications : Specification both general and detailed, giving type and grade of materials to be used, duly signed by the registered Architect/Engineer/Supervisor shall accompany the plans and estimates
(v) Estimate : Estimate shall comprise of :
(i) Report : Report on estimate should be prepared in a lucid form understandable by non-technical officers of the administrative department. It should be comprehensive enough under each sub-head as mentioned below :
(a) History;
(b) Design;
(c) Scope ;
(d) Rates ;
(e) Cost ;
(f) Method ;
(g) Establishment ;
(h) Construction plant ;
(i) Land;
(j) Time ;
16
(ii) Detailed statement of measurements, quantities, and rates with an abstract showing the total estimated cost of each item.
(9) Whenever a worshipper or other person officers to donate the cost or to execute any building works, the trustee shall obtain from him details of his proposals and if he proposes to undertake the works himself, a statement showing the manner in which the necessary finances for the execution of works will be made available and the time within which the construction will be completed and forward, the details or statement as the case may be, to the appropriate authority with his remarks whether the said offer may be accepted and, if so, on what conditions. In such case also a qualified Architect/Engineers/Supervisors shall be employed who shall furnish the completion certificate.
(10) The appropriate authority may sanction the plans and estimates submitted by the trustees with such modifications and subject to such conditions, as it may deem fit and where the cost of the construction is to be met from the funds of the institution, sanction the necessary expenditure and the appropriate authority may decide whether the building work is to be made Departmentally or through contractors.
(11) In all cases in which a building work is undertaken either departmentally or otherwise, such work shall be subject to supervision, control and inspection at a cost not exceeding 5 percent of the estimated cost of the works as may be fixed by the appropriate authority as and when the appropriate authority deems fit and the said authority may at any stage of the execution, order such check measurement and control as may be deemed essential before the work is further proceeded with or further expenditure incurred.
(12) Tenders should invariably be called for, when the amount involved to a particular contract is Rs. 2,000 or more, and this rule does not admit of a major work being split into parts, each costing less than Rs. 2,500 and each part being given out on contract without calling for tenders.
(13) The construction of any Gopuram, Vimanam or other stone structure with stucco work or repairs to such construction of which Engineers have no specialized knowledge shall with the specific sanction of the appropriate authority, be entrusted to any able stapathi and the plan and estimates prepared by the stapathi shall be countersigned by a competent Engineer as mentioned in sub-rule (3) of Rule 13 provided that in particular case where the competent authority is satisfied that such countersignature is not necessary and makes a record in writing to that effect, the competent authority shall dispense with such countersignature and direct check measurement of such works by another stapathi or technical officer by paying the remuneration.
17
(14) The trustees shall be bound to give the officer or stapathi mentioned in sub-rule (13) of rule 13 all facilities for inspection, supervision, verification and check measurement in the discharge of his functions.
14. Appropriation account :─ Every religious institution shall within two months from the close of the financial year submit to the Commissioner a statement required under sub-section (5) of section 13 of the Act, in the Form in Appendix III.
15. Accounts and Audit: ─ Every religious institution shall maintain regular accounts of all receipts and expenditure for each financial year which should contain the following items :
(1) For receipts─
(a) amount realised by way of selling paddy ;
(b) amount released by collection of rent from buildings and house sites and form temporary construction on temple lands;
(c) amount realised by auctioning tanks, groves and other properties of the temple;
(d) collections made during festivals, performances of special poojas and selling tickets on archanas and aradanas etc.;
(e) income from investments;
(f) grant from Government;
(g) miscellaneous items of receipts.
(2) For expenditure─
(a) payment of salary to the employees of the religious institutions;
(b) current consumption charge;
(c) payment of taxes to the Government ;
(d) audit fee ;
(e) pooja expenses─
(a) paddy, rice and other grains;
(b) purchase of provisions-other expenses (with details) Total of pooja expenses.;
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(f) festival expenses─
(a) paddy, rice and other grains ;
(b) purchase of provisions ;
Other expenses (with details);
Total of expenses on festivals.
16. Contents of audit report: ─ In addition to the particulars detailed in sub-section (1) of section 15 of the Act, the auditor shall append the following appendices to the audit report─
(a) a statement of receipts and charges under the budget heads;
(b) a statement of income and expenditure ;
(c) a consolidated statement of assets and liabilities ;
(d) a statement of debentures, share certificates, Government bonds and other securities ;
(e) a consolidated statement of demand, collection and balance of all items of revenue or income or decrees both arrears and current outstanding in cash and kind ;
(f) a statement of the assessable income for the fasli as per rules ;
and
(g) names and period of office of all the trustees in office and Executive Officers during the audit period.
17. Maintenance of registers: ─ In addition to the registers detailed in clauses (a) to (f) of section 21 of the Act, the religious institution shall maintain: ─
(a) cash book and ledger posted up-to-date;
(The accounts in the cash book shall be closed periodically once in a month and shall be attested by all the five trustees.)
(b) ledger for endowments (kattalais);
(c) ledger for investment;
(d) stock account of money valued form and ticket books;
(e) register of loans;
(f) register of kanikkais ;
(g) stock book of provisions ;
(h) register of advances ;
(i) register of articles of permanent nature (other than jewels);
(j) proceedings of trustees meetings ;
(k) stamp account ;
(l) acquitance register ;
(m) suit register.
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18. Publication of proposal for the alienation of immovable properties to religious institution: ─ (1) Notice of the proposals for any exchange, sale or mortgage and any lease for a term exceeding three years of any immovable property belonging to, or given or endowed for the purpose of any religious institution shall contain particulars in respect of the following: ─
(a) nature of the proposed transaction ;
(b) correct description of the properties relating to the proposed transaction with information regarding survey number, extent and boundaries and ward number and door number also in the case of properties within the limits of municipalities;
(c) the revenue assessed on the properties relating to the proposed transaction by way of land revenue, cess, quit-rent, ground rent, property tax etc.;
(d) any encumbrances to which the properties relating to the proposed transactions are subject;
(e) if the proposals is for the mortgage, the amount for which the properties are proposed to be mortgaged;
(f) if the proposal is from sale or lease, the probable price or the rental, as the case may be, that is expected;
(g) the purpose for which the amount so raised is to be utilized.
(2) (a) The notice shall specify a reasonable time, being not less than 30 days from the date of issue of the notice, within which objections or suggestions may be sent shall also specify the date on which an enquiry, if any, is proposed to be held to consider the objections or suggestions.
(b) A copy of the notice shall be served in person or sent by registered post with acknowledgement due to the trustee or trustees of the religious institution concerned, and where the properties belong to a specific endowment, also to the trustee or trustees or the temple or math to which the specific endowment is attached.
(c) Any refusal or evasion to receive the notice shall be deemed to be sufficient notice.
(3) A copy of the notice shall be published by affixture: ─
(a) on the notice board of the Commissioner ;
(b) on the notice board or the front door of the math or temple concerned;
(c) on the notice board of the office of the municipal council or village chavady or the panchayat union council, in some other place in the locality which may be selected by the Commissioner in his discretion ; and
(d) at least one daily newspaper published in the language of the locality where the math or temple concerned is situate :
20 NOTE : Where value of the property involved in the proposed transaction is less than Rs. 300, the requirement of the publication of the notice in a daily newspaper may be dispensed with at the discretion of the Commissioner :
Provided that where the proposal is in respect of a specific endowment, the properties of which are not situate in the village in which the temple or math is situate, the notice shall be published also in the village in which the properties are situate.
(4) A copy of the order sanctioning an exchange, sale or mortgage or lease for a term exceeding three years shall, in addition to being communicated to the trustee or trustees and the persons having interest, if any, who appeared in the proceedings, be published in the manner laid down in clauses (a) to (d) or sub-rule (3) of rule 18.
(5) The orders shall also be published in the State Gazette in the language of the region concerned in the case of the math or temple or specific endowment attached to a math or temple situate in the region.
------------- 21 APPENDIX – I.
[ See Rule 12 (1)] STATEMENT A - RECEIPTS Revised Estimate for faslis 13 Actuals Faslis 13 13 13
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) A v er a g e fo r a f a si li [ C o ls . ( 1 ) to ( 3 ) ] B u d g et e st im a te f o r th e p re v io u s fa sl i.
A ct u a ls Ju ly 1 9 t o F eb ru ar y 1 9 P ro b ab le r ec ei p ts M a rc h 1 9 t o J u n e 1 9 T o ta l B u d g et t E st im at e fa sl i 1 3 R em ar k s A m o u n t sa n ct io n ed b y t h e C o m p et en t au th o ri ty .
Heads of receipts Opening balance─
(i) Cash
(ii) Current and Saving Banks Accounts ─
(iii) Value of grains quantity, rate etc.
A. RECEIPT─ORDINARY Lands─
(i) Income from leases (cash)
(ii) Income from leases (kind) quantity and rate (amount) Income from pannai cultivtion, quantity (kind) and rate.
(iii) Income from other items.
Total …
2. Buildings and sites─
(i) Rent from house, shops,etc.
(ii) Rents from vacant sites.
Total …
3. Votive offerings and Ubayams─
(i) Ubayams
(a) Cash
(b) kind
(ii) Hundi Collections, 22
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(iii) Fees for the procession of deities and the like
(iv) Contributions made on ceremonial occasions such as marriages, Ubanayanam, etc.
(v) Income from fees for abishekam, archanais etc., deucting payment to service holders.
(vi) Other items.
Total ….
4. Grant─
(i) Mohini
(ii) Compensation received from Government under Revenue Recovery Atc.
(iii) Other grants.
Total ….
5. Income from investments.
6. Miscellaneous─
(i) Fines.
(ii) Sale of prasadams.
(iii) Income from remunerative enterprises.
(iv) Law charges-A. Costs received.
(v) Lapsed deposits.
Total of 1 to 6.
23
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) B. RECEIPTS─CAPITAL.
(i) Sale proceeds of immovable properties.
(ii) Sale proceeds of movable properties acquired for the use of institutions.
(iii) Donations for specific purposes in the institution.
(iv) Investments realised.
(v) Loans recovered.
(vi) Loans received.
(vii) Other items.
Total … C. DEPOSITS AND ADVANCES.
(a) Deposite received─
(i) Lease deposits.
(ii) Security deposits.
(iii) Interest on lease and other deposits refundable.
(iv) other deposits Total …
(b) Advances recovered:-
(i) Advances to Lawyers.
(ii) Other advances Total… Total of (a) and (b)… Grand total including opening balance . . .
6. Expenditure-Ordinary─
(i) Pay of officer
(ii) Pay of Other establishment.
(iii) Dearness allowance.
(iv) Other compensatory allowances.
(v) Leave salary of officer including providednt fund contribution and pensionary contribution.
24
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(vi) Leave salary of other establishment.
7. Travelling allowances :
(i) Travelling allowances of officer.
(ii) Travelling allowances of establishment.
(iii) Travelling allowances of trustees Total of Travelling allowances…
8. Other charges : ─
(i) Rents, rates and taxes─
(a) Office rent,
(b) Revenue paid to Government.
(c) Cesses paid to Panchayats or Municipalities.
(d) Taxes, licence fee paid to Municipalities or Pancyats.
(e) Contribution under section 11 (1)
(f) Audit fee under Section 14(4) Total ─Rents, rates and taxes…
(i) Service postage
(ii) Electric charges
(iii) Telephone charges
(iv) Printing
(v) Stationery
(vi) Books and periodicals
(vii) Law chages
(a) Court fees
(b) Lawyers fees
(c) Out fees
(d) Others Total─Law charges
(viii) Miscellaneous─ Total─Other charges 25
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
9. Travelling allowances ─
(i) Paddy, rice and other grains
(ii) Purchase of provisions Other expenses (give details).
Total─Pooja expenses
10. Festivals─
(a) Paddy, rice and other grains.
(b) Purchase of provisions.
(c) Other expenses (give details).
Total─Festivals
11. Ubhayams─Expenses from out of collections towards ubayams.
12. Lands─
(i) Cultivation charges in respect of land under direct cultivation─
(a) Maintenance of or repairs to irrigation work.
(b) Seed or seedlings
(c) Manure
(d) Maintenance of cattle for cultivation.
(e) Purchase, maintenance and repair of agriculture implements.
(f) Wages, for ploughing, watering, sowing, transplanttation, harvesting, thrashing and other agricultural operations.
(ii) Others ─ Total─Land.
26
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
13. Building─ Sundry repairs Total─Buildings.
14. Paraphernalia─
(a) Repairs to vahanama
(b) Repairs to jewels
(c) Repairs to vessels
(d) Repairs to furniture
(e) Maintenance of livestock
(f) Remunerative enterprise
(g) Other charges Total
15. Education and Religious Lectures and Charities─
(a) Propagation of the religi─ ous tenets.
(b) Religious education
(c) Training for archakas and Adhyapakars Vedaparyanaikara and Othuwars.
(d) Charities and contributions to charities.
Total…
16. Public Health─
(a) Expenses for the health safety or convenience of pilgrims, worshippers etc.
(b) Contributions to local boards for sanitary arrangements.
Total…
17. Miscellaneous─
(a) Refund of lapsed deposits
(b) Others.
B. DISBURSEMENT─CAPITAL
(a) Purchase of immovable properties and rights.
(b) Major maramath.
(c) Construction of new buildings and substantial addition to old buildings.
27
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(d) Utilisation of donation for specific purposes.
(e) Purchase and making of vessels, jewellery, vahanams, furniture, etc.
(f) Purchase of livestock.
(g) Investment other than Reserve Fund.
(h) Investment of Reserve Fund.
(i) Loans to others.
(j) Loans repaid.
Total… C. DEPOSITS AND ADVANCES
(i) Advances─
(a) Refund of lease deposits
(b) Refund of security deposits
(c) Refund of miscellaneous advances.
(d) Interest of lease, security and other deposits refundable.
(e) Advances recoverable.
(f) Advances towards law charges.
(g) Other advances.
Total…
(ii) Adjustments─
(a) Lease deposits.
(b) Security deposits.
(c) Miscellaneous advances.
(d) Advances to law charges.
(e) Interest on lease security and other deposits refundable.
Total… Total of A, B and C.
Closing balance─
(a) Cash on hand
(b) Current Account
(c) Savings bank Account
(d) Value of grains (quantity and rates).
Total….
Grand total including closing balance… 28 APPENDIX _ II [See Rule 12 (1) ] Form of Budget for temple with income of Rs. 5,000 and less.
NOTE:─ Heads of account alone are noted here. Other column number remaining the same as those in main form.
HEADS OF RECEIPTS─ Opening balance─
(i) Cash
(ii) Current Savings Bank Accounts
(iii) Value of paddy on hand.
A. RECEIPTS─ORDINARY─
1. Lands─
(i) Revenue from leases (cash)
(ii) Value of grains from leases
(iii) Value of grains from pannai cultivation
(iv) Income from other items.
2. Building and sites─
(i) Rent from houses, shops, etc.
(ii) Rent from vacant sites.
3. Votive offerings and ubayams─
(i) Hundials
(ii) Ubayams both cash and kind
(iii) Income from fees for Mudi─Kanikkai, archanai, abishekam, etc., after deducting payment to service holders.
(iv) Kattalais and specific Endowments.
4. Grants─
(i) Mohini
(ii) Other grants.
5. Income from investmentsw─
6. Miscelaneous─ (Here include item if any not noted bove specifying details) Total─ 1 to 6….
29 B. RECEIPTS─CAPITAL─ Sale proceeds of immovable properties
(i) Sale proceeds of movable properties aquired for the use of the institution.
(ii) Loans recovered
(iii) Other items.
Total… C. Others─
(i) Deposits
(ii) Advance Total… Grand total including opening balance… HEADS OF DISPURSEMENTS─ A. Expenditure─Ordinary─
(1) Pay, dearness allowance and other compensatory allowance of Executive Officer and servants.
(2) Travelling allowance of Executive Officers and servants
(3) Travelling allowance of trustees.
(4) Other charges─
(a) Postage, Printing, Stationery
(b) Office rent
(c) Revenue paid to Government
(d) Cesses and taxes and licence fees to local authorities.
(e) Centribution under section 11 (1).
(f) Audit fees under section 14 (4)
(h) Other items.
(5) (1) (a) Pooja expenses
(b) Value of paddy utilized (II) (a) Annual festival
(b) Value of paddy utilized
(6) (i) Ubayams
(ii) Kattalai and specific Endowments
(7) Lands─ Charges on pannai cultivation including minior maramathes.
(8) Buildings - sundry repairs.
30
(9) Paraphernalia─
(a) Repairs to vahanams, jewels, vessels, furniture etc.
(b) Maintenance of livestock.
(c) Others.
(10) Miscellaneous─ (here include item if any not noted above with details).
Total 1 to 10 B. DISBURSEMENT─CAPITAL─
(i) Purchase of immovable properties.
(ii) Construction of new buildings.
(iii) Purchase of movables such as vessels, jewels, livestock etc.
(iv) (a) Investment other than Reserve Fund.
(b) Investment of Reserve Fund.
(v) Loans to others.
(vi) Loans repaid.
Total….
C. OTHERS─
(a) Deposits (B) Advance Total … Total of A, B and C.
Closing balance─
(a) Cash.
(b) Current and Savings Bank Accounts.
(c) Value of paddy on hand.
Total… Grand total including closing balance.
31 APPENDIX─III Appropriation account for the year……………………………..
Major section, Approved Actual Excess (+) Explanation group and budget expenditure Savings(-) for variations sub-section provision ------------------------------