Non Salary Budget Policy to Schools dt 12.05.2017 & 19.06.2013
OFFICE MEMORANDUM
Subject: Non Salary Budget Policy
Allocation of NSB Funds for Primary, Elementary, High and Higher Secondary Schools in 36 districts for FY 2016-17
Please refer to the subject cited above.
The School Education Department (SED) is undertaking wide-ranging reforms and has identified new priority areas to fill the gaps in the education sector to improve service delivery in the sector. It has been decided by SED to implement Special Initiatives in schools to ensure a high-quality teaching and learning environment in the classrooms and schools.
The Government of Punjab has allocated Rs. 14 billion as a block allocation for the augmentation of NSB of schools in 36 districts in the budgetary provision of PMIU-PESRP for FY 2016-17. The Finance department has already disbursed Rs. 5.61 billion to districts during the current financial year. In order to ensure effective and efficient utilization of NSB funds, it has been decided by SED that the allocation of the remaining Rs. 8.39 billion NSB funds will be in such a manner that respective School Councils can utilize NSB fund for the Special Initiatives proposed by the Government of the Punjab during FY 2016-17.
Accordingly, the school-specific NSB entitlement has been calculated based on five Special Initiatives for available NSB for FY 2016-17. School-Specific NSB entitlements for Primary, Elementary, High, and Higher Secondary schools of respective districts are attached herewith as Annex-A.
Special Initiatives are as follows:
a. Tablets plus Funds for Miscellaneous Expenditures (to all schools):
Funds amounting to Rs. 20,000/- are provided to each functional school for the procurement of one Tablet. In addition to this, funds are also provided for miscellaneous expenses to all functional schools, differentiated by the school level. For each Primary, Elementary, and High/Higher Secondary school, funds amounting to Rs. 40,000, 80,000, and 180,000 are allocated respectively.
b. Improvised Classrooms (in 11 districts):
As a first phase, NSB funds for a maximum of 2 improvised classrooms per school are provided in 11 districts of Punjab to bridge the gap of ongoing demand for classrooms. Funds being provided under this initiative for each improvised classroom are Rs. 410,983/-. Improvised classrooms are being provided in these 11 districts in the first phase namely:
Bahawalnagar, Bahawalpur, D.G. Khan, Khanewal, Layyah, Lodhran, Multan, Muzaffargarh, Rahimyar Khan, Rajanpur, and Vehari.
c. Part-time coaches (for two months):
Funds are allocated to eliminate multi-grade teaching and reduction in overly crowded classrooms through hiring of part-time coaches on the basis of student-teacher ratio and to bring out-of-school children into the education system. Funds are allocated for provision of necessary funds for two months for FY 2016-17 @ Rs. 10,000/- per PTC per month.
d. Toilet Blocks (in 11 districts):
Toilet blocks will be provided to meet the deficiency of toilet facilities in schools in 11 districts in the first phase. These 11 districts include:
Bahawalnagar, Bahawalpur, D.G. Khan, Khanewal, Layyah, Lodhran, Multan, Muzaffargarh, Rahimyar Khan, Rajanpur, and Vehari. Each Toilet Block will include a set of two toilets. Funds allocated for procurement of each Toilet Block is Rs. 100,000/-.
e. Double Shifting for reduction of Overcrowding (2 months):
Funds are also provided for 690 notified schools for double shifting and upgradation.
5. For further allocation and transfer of funds by districts to schools and execution of NSB funds by schools, the following guidelines are issued:
a. District governments are being provided with the NSB funds over and above their PFC share, as a conditional grant, which cannot be used for any other purpose. Need-based provisions for all schools have been made but all education administration offices in districts shall be funded by District Governments.
b. NSB Funds for all functional Primary, Elementary, High and Higher Secondary schools shall be transferred by Finance Department/PMIU into Special Drawing Accounts (SDAs) for NSB for FY 2016-17, funds shall be further transferred to School Council accounts accordingly. The SDA shall be jointly operated by Chief Executive Officer, District Education Authority and District Education Officer (Secondary) under the relevant rules and regulations as circulated by Finance Department from time to time.
c. Chief Executive Officers/District Education Authority are to ensure that every School Council opens and operates exclusive bank accounts for these funds. Head teachers and Co-chairperson will continue to be the custodian of school council funds as co-signatories. The school council NSB account shall only be opened in the name of the school.
d. District Governments are requested to notify the entitlement list of Primary/Elementary schools as an Annexure of respective district budget for FY 2016-17.
e. All NSB funds provided to schools shall be subject to audit by Auditor General of Pakistan.
6. NSB program is an important initiative by Government of Punjab, CEOs (DEAs) are immediately requested to disburse NSB funds to all schools and certificate of transfer of NSB funds should be submitted to PMIU-PESRP latest by May 22, 2017. CEOs (DEA) are also advised to direct concerned Dy. DEOs and AEOs to ensure monitoring and utilization of these funds as per the Special Initiatives for these schools to mitigate the risks involved.
In continuation of approval by the Competent Authority and Notification No. SO(SNE) PMIU/2010-P dated 6th April 2013, issued by School Education Department (Annex-A). Finance Department, Government of Punjab, has approved Rs. 3.5 billion as a block allocation for augmentation of Non-Salary Budget (NSB) of schools in 9 pilot districts in the budgetary provisions of PMIU-PESRP for FY 2013-14. Based on the approved NSB Funding Formula, PMIU/PESRP has calculated district-wise and school-wise entitlements of these districts for FY 2013-14 (Annex-B).
For further allocation and transfer of funds to schools and execution of NSB funds by schools following guidelines should be observed in letter and spirit.
a. District Governments are being provided the NSB funds over and above their PFC share, as a conditional grant, which cannot be used for any other purpose. Need-based provisions for all schools have been made but all education administration offices in districts shall be funded by District Governments.
b. The allocation of funds is tied with achievement of short and long-term deliverables for each district. The short-term targets, due in first year, are cleanliness 100%, teacher attendance 90%, functionalization of existing facilities 100%, furniture repair 100% and purchase of one-fourth of the deficient furniture. The long-term target, due after three years, is increase in student retention by 20%.
Funds for High and Higher Secondary Schools shall be transferred to respective District Governments’ AC-IV, and funds for Primary and Elementary Schools shall be transferred into newly opened SDAs for School Councils jointly operated by EDOs (F&P) and EDOs (Education) in these Districts. Funds from SDAs shall be transferred to School Council accounts on a quarterly basis within the first month of each quarter.
d. Previous SDAs of School Councils operated by EDOs (Education) and DMOs in these districts stand closed. Exclusive bank accounts for NSB funds shall be used by School Councils and no funds from any other source shall be collected or kept in these accounts. For any other funds from any source available with School Councils, presently as well as in the future, a separate bank account should be operated.
e. Funds for High and Higher Secondary Schools, being part of District Government AC-IV, should be reflected in District Budgets for FY 2013-14, and EMIS codes of Schools should be indicated as part of school names. Allocation of Funds for Primary and Elementary Schools with school EMIS codes should also be attached to District Budgets for FY 2013-14 as an annexure.
f. High and Higher Secondary schools shall submit their detailed head-wise budgets for FY 2013-14 as per their newly circulated entitlements for inclusion in respective District Budgets for FY 2013-14. Necessary training for this purpose has been imparted in all districts by a management firm hired by PMIU-PESRP.
g. Allocations for High and Higher Secondary Schools have been bifurcated into two parts i.e. 091-Pre and Primary Education and 092-Secondary Education. Detailed head-wise distribution should be made accordingly and Head Masters/Principals of these schools should send budgets as per these allocations.
h. Provision of NSB funding has resulted in significant increase in funds availability especially in Primary and Secondary Schools where Head Teachers do not have any significant experience of dealing with finances. EDOs (E) are, therefore, advised to direct concerned Dy. DEOs to increase their number of visits to these schools for mitigating the risks involved.
i. EDOs (E) should update the list of Non-functional schools in the districts. Requests to PMIU-PESRP can be made for additional grants, during first quarter of financial year, for schools made Functional during the intervening period.
j. All NSB funds provided to schools shall be subject to audit.
