Punjab Budget Education share in Budget is 21.4 percent in 2015-2016, which was 26 percent in 2013-2014.
Objectives:
To reduce the budgetary constraints of school
To reduce drop out
To improve & ensure retention of children in school
To empower school management and school council
To improve the school’s environment (physical & learning)
Programme Monitoring and implementation unit PMIU budget of 20.5 Billion Rs. has been allocated. (increase of 45 percent 6.3 billion Rs from recent fiscal year 2013-14)
Allocated amount 20.5 Billion Rs. include:
1. 14 billions Rs for NON SALARY BUDGET scheme under school councils.
2. 3.6 Billions Rs. for free Textbooks plus 29 Million Rs for their distribution for students under Punjab education sectors reform programme PESRP
3. 1.5 Billion Rs. for girls stipend. 290 Million Rs for Advertisements and publicity
Old mechanism of NSB was * calculations through incremental method and based on bargain. so allocation of the budget was low and unpredictable NSB execution was very irregular. Outcome was very low (3%) as compared to international standard (15%)
Under new mechanism. NSB is fixed at 15%. now NSB is formula based that is link with student enrollment. so now NSB formula is *need based* and allocations of fund will be predictable.
Utilization of NSB:
1. Provide functional Facilities.
2. Fixed School expenditures.
3. Basic student entitlements
4. Teacher and student furniture need.
Estimation of School Budget:
PMIU will allocate funds according to NSB formula.
PMIU will inform to EDO education and EDO(F&P)
Each schools will be inform about decided funds.
FUND will be directly drawing to School council (SC) Special drawing account (SDA)
FTF and other funds should not be mixed with NSB.
NSB should not used for:
Purchase of land
Any work which is not in premises of schools
Purchase of Vehicle
Any thing witch is not included in School Based Action Plan (SBAP)
SC and Head Teacher will prepare School’s vision
Objective will be prepared by SC and Head Teacher
Cost estimation of all needs will be done by SC and Head Teacher
Objectives set by govt. will be considered as per NSB Policy section 2.3
NSB fund’s outcomes (NSB Policy Section 2.3)
100% cleanliness of Building
100% cleanliness of Classrooms
100% cleanliness of Playground
100% cleanliness of Washrooms
90% teacher’s attendance
100% Functionalize available facilities i.e. electricity, drinking water, washrooms, boundary wall
100% repair of furniture
Preparation of Budget
SBAP Budget will be prepared for Primary & Elementary schools according to SC policy 2007.
Approval of SBAP
SC and school staff will prepare the SBAP
SBAP will be approved in SC meeting through voting according to SC policy 2007
Approved SBAP will be sent to AEO for review
AEO can point out/ objection on any item(s) and inform to SC in writing with CC to relevant Dy. DEO
Objections will be discussed in SC meeting and send the answer to Relevant Dy. DEO
Dy. DEO will solve the issue after visiting the school
Implementation of SBAP/ Budget
Funds will be transferred/ allocated from Special Drawing Accounts (SDAs) in SC account in 4 equal installments
School head teacher will be responsible to implement
Accounting of SBAP
Cash Book (Record for cash transaction)
Cash amount/ transaction will be recorded
Head teacher will paste the Receipts of purchased items and & CNIC copy of purchaser in paste file
School bank transactions detail (check #, date of issuance and name of person) will be entered in cash book
SC can permit to head teacher to carry any specific amount not more than Rs. 5000/- in hand for daily expenses
Head teacher can draw more than Rs. 5000/- as per need in one day
In case of Rs. 10000/- or above amounts for any item(s) will be paid through cross check
Inventory Register (Record for material detail)
Budget Register (School will prepare)
Monitoring
SBAP will be discussed and monitored in monthly SC meeting according to SC policy 2007
Reporting
SC will check the progress on quarterly basis
School will send the quarterly expense report and progress report of SBAP to Dy. DEO and DMO (District Monitoring Officer)
SC will review the SBAP in quarterly meeting
Emended SBAP will be sent to AEO for approval according to the SC policy 2007
Audit of SBAP
Auditor General government of Pakistan can audit the incomes and expenditures
Govt. have liberty to nominate any 3rd party for audit
Audit will be made in selected schools every year
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