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275694 1 A
A manual for primary and elementary schools
31 May 2013
Non-Salary Budget for Schools
A manual for primary and elementary schools
Non-Salary Budget for Schools
A manual for primary and elementary schools
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..
Non-Salary Budget for Schools A manual for primary and elementary schools
275694///1/A31 May 2013 A manual for primary and elementary schools
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
Non-Salary Budget for Schools A manual for primary and elementary schools
275694///1/A31 May 2013 A manual for primary and elementary schools
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
Non-Salary Budget for Schools A manual for primary and elementary schools
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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.
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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:
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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:
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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’
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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.
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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
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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
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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
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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
Step 6: Costing the needs
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
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(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.
Step 6: Costing the needs
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.
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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
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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
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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.
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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.
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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
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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
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As given in the SC Policy 2007
Form 6
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
Responsibility
1
2
3
4
5
6
7
Name of Chairman:___________________ Signature___________________
Name of Co-Chairman___________________ Signature___________________
Annex C. School-Based Action Plan Template
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Non-Salary Budget for Schools 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
Non-Salary Budget for Schools 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
Non-Salary Budget for Schools A manual for primary and elementary schools
275694///1/A31 May 2013 A manual for primary and elementary schools
21
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
Non-Salary Budget for Schools A manual for primary and elementary schools
275694///1/A31 May 2013 A manual for primary and elementary schools
22
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
Non-Salary Budget for Schools A manual for primary and elementary schools
275694///1/A31 May 2013 A manual for primary and elementary schools
23
Form
Dated: (quarterly meeting of the SC)
SCHOOL-BASED ACTION PLAN
(School Development Plan)
EMISCODE___________________SCHOOL NAME _____________________________________
DISTRICT____________________ TEHSIL ___________________ MARKAZ _________________ MOZA _____________ UC NAME ____________________ UC NO. ________________________
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
Non-Salary Budget for Schools A manual for primary and elementary schools
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24
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
Non-Salary Budget for Schools A manual for primary and elementary schools
275694///1/A31 May 2013 A manual for primary and elementary schools
25
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
EMISCODE___________________SCHOOL NAME _____________________________________
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
Non-Salary Budget for Schools A manual for primary and elementary schools
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26
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