Approved expenditure referred to in rule 14 above, shall relate to the following items only. All the itéms from (a) to (vi mentioned below will form competent A' of the admissible, items of the expenditure :
(a) Actual salary and provident fund contribution not exceeding
8.33% in respect of teaching and non-teaching staff.
(b) Stationary and printing charges.
(c) Water and light charges.
R. 14
(d) Registration fees, audit fee and affiliation fee.
(e) Recurring expenditure on equipment and apparatus.
() Ordinary repairs to building (if these belong to the institution andfurniture etc.) repairs may be calculated at 1% for pucca and 2%for kacchha buildings.
(g) Building rent if the building is rented. In all cases the departmentshould be satisfied that the building is not owned by a Societyconsisting of the same community or groups or persons runningthe institutions concerned. Rent will not be admissible if thebuilding belongs to the same society or groups of persons runningthe institutions concerned.
(h) Net recurring expenditure on books, library and reading rooms.
(i) In the case of residential institutions or educational societiesrunning more than one institution such expenses on managementas are necessary or incidental to the establishment andmaintenance of the institutions and the society.
i) Net recurring expenditure on games, physical education and otherextra-curricular activity e.g. camps, annual functions (includingprizes), dramatics, educational tours, excursions and socialservices.
(k) Recurring expenditure on craft including Agriculture, Dairy, HomeScience after deducting the income accruing there from.
(0) Expenditure on travelling of teachers for attending conferencesand seminars conducted by the Government or Departnentconnected with educational matters :
R. 14 Raj. Non-Govt. Educational Institutions Rules, 1993
Provided the same has not been paid by the authority calling the teachers or arranging the conferences or seminars and on journeys.
(m) Expenditure on advertisement for the post of teachers and lecturers for Technical or Science subject, Home Science, English, Psychology etc. at the rate of not more than two advertisement in a year.
(n) Petty expenditure according to the prescribed limits for brooms, sussters and earthenpot, rope for water etc.
(o) Research bullet in for research institutions only.
78
(p) Book-binding (for public libraries only).
(9 Training expenses for teachers according to rules for Government employees.
(r) Charges on account of taxes on sch0ol building to the extent of the amount if actually paid by the Management.
(s) Travelling expenses of teachers accompanying school children on excursions subject to the prior approval of the Director of Education.
(t) Expenditure incurred on fees for obtaining rent verification certificates from P.W.D.
(u) A new institution coming into existence after the commencement of these rules shall not be eligible for grant-in-aid, unless it has continued to function successfully or atleast three academic sessions in case of boys institutions and for two academic sessions in case of girls institutions from the date of its recognition or affiliatin.
(v) Expenditure on Hostels-Approved expenditure for Hostels would relate to the following items :
(i) Salary or allowances of the Warden or Superintendent or the Matron;
(ii) Ministerial and Class IV establishment considered necessary by the Department;
(iüi) Office contingencies;
Notes -
(iv) In case of Societies running more than one boarding house, such expenses on management as are necessary for and incidental to the establishment and maintenance of the Society as provided under the rules above.
I. The expenditure on Central Ofice shall be approved for grant only when the total approved expenditure of the Society exceeds Rs. ten lakhs per year and atleast three institutions are being run by the Society. Such institutions are only those which are recognised for this purpose by the Department. Institution should not be of the 79 Raj. Non-Govt. Educational Institutions Rules, 1993 R. 14 nature of a Department or section or activity of the sam institution.
ll, Charges on account of contribution made by the institution to pension fund or a gratuity scheme or on account of the pension or gratuity paid to former teachers are ordinariiy not admitted for the Purpose of grant-in-aid unless the rules on the subject are approved by Government :
Provided that in the case of staff obtained on lent services from any State Government or Government of India, pension and leave salary contribution shall be allowed as approved expenditure.
1II. Expenditure on rent to the extent assessed by the P.W.D. for the particular period isàdmissible to an institution only when the building has been actually taken on rent and rent-deed containing the terms and conditions of rent is executed and registered. No rent is admissible where a parent body has given a building to a Trust for the charitable purpose of running an educational institution as a donation.
No rent is admissible where grant-in-aid has already been given for repairs, additions and alterations of the building used for educational institutions run by private body.
In case the institution or society, which is other than the parent body, is entrusted with the running of a school and used building which was got constructed by the parent body for the use of the school and then new managing committee is required to execute a bond or agreement and get the same registered to theeffect that rent for use of the building will have to be paid by thenewly created management will have to be paid by the newlycreated management will have to be paid by the newly createdmanagement to the parent body for running a school, rent by theSociety will be admissible for grant-in-aid.
IV. Samne as otherwise provided no expenditure on repairs of buildingfor which rent is claimed is admjssible for grant-in-aid as such,repairs are to be done by the landlord.
V. Legal expenses are not admissible for grant-in-aid as they are non recurring charges. Exceptional cases should, however, be referredto the Director with pertinent details for orders, regarding theadmissibility of the expenditure.
VI. Arrears of expenditure - The expenditure, which is incurred tomeet the liabilities of any previous year but included in theexpenditure of the current year on which the grant is based shallbe admissible for the purpose of grant-in-aid only with the priorapproval of the State Government.
VII. The authorised maximum limits of expenditure would be asspecified in Appendik VII.
R. 14 Raj. Non-Govt. Educational Institutions Rules, 1993 VII. Any new or additional expenditure on anv of the above items not provided in the approved budget will require previous sanction of the Government.
IX. Repayment of loans etc., - Repayment of Loans or the amount transferred to the Revenue Fund is not an expenditure admissible for the purpose of grant-in-aid.
yRy HH# : 4. 108) fIGT-5/93/ye-1, feii# 17.03.1994 (ufYa: 4)| 80 fis 18.03.2000 (Rya : 98) 1 yryHjG5: 4. 11(22) fRTE-5/88, 11(22) fTTT-5/88, fis 16.05.2001 (ufYa: 129) | 81 Raj. Non-Govt. Educational Institutions Rules, 1993 R. 14 R. 14 Raj. Non-Govt. Educational Institutions Rules, 1993 82 83 Raj. Non-Govt. Educational Institutions Rules, 1993 Rr. 15-16