\

OFFICE OF THE STATE PBOJECT DIRECTOR, SAMAGRA SHIKSHA,

TELANGANA, HYDERABAD
CIRCULAR MEMO
TF/619/FC/ SNA SPARSH-SS /2026 Dated:. 03.07.2026
Sub: Samagra Shiksha - On Boarding of Samagra Shiksha scheme onto
SNA-SPARSH platform of PFMS from 01.04.2026-modifred
procedure for Just-in-Time releases of Centrally Sponsored Scheme
(CSS) under SNA-SPARSH - drawl offunds through PAO/Treasury
for the FY 2026-27 -submissinn of bills in IFMIS portal -
Preparation & Submission of bills-Guidelines-issued-Reg.
Ref: 1. [Link].1(27/PFMS/2020 dt.13.07.2023, PFMS Division,
Dept. of Expenditure, Ministry of Finance, GoI
2. [Link].1(27)/PFMS/2020 dt.76.07.2024, PFMS Division,
Dept. of Expenditure, Ministry of Finance, GoI
3. [Link].1(27)/PFMS/2020 dt.29.O5.2024, PFMS Division,
Dept. of Expenditure, Ministry of Finance, GoI
4. [Link].1-1261212022-ITD-CGA, dt.21.01.2025, Ministry of
Finance, Dept. of Expenditure, O/o Controller General of
Accounts, GIFMIS-PFMS, GoI.
5. [Link].4-2l2025-SS.2, dt.12.02.2026 of Ministry of Edn.,
DSE&L-SS.2, GoL
6. [Link].l(27)/PFMSi2020(PI.2) dt.10.03.2026 Dept. of Expr.
Ministry of Finance, GoI.
7. [Link]/S 82lF Ct2O23, Dt:74.06.2023 of the SPD, TS, Hyd.
8. [Link]/|3lFCl2022,Dt:26.04.2022 of the SPD, TS, IJyd.
9. [Link].40, Education (Ser.V) Dept, Dt: 07.05.2002 of Secy.
to Government, A.P.
10. [Link].929l/Ser.1/A1/2019, School Education ([Link]) Dept,
Dt:13.12.2019 ofSecy. to Govt., School Education Dept, TS.
11. G.O Ms No.77 Finance (TFR) Department dt. 22.05.2024 from
Govt. of Telangana.
12. G.O Ms No.141 Finance (TFR) Department dt.27.71.2024 from
Govt. of Telangana.
13. [Link] No.1/1296/2023 dt.22.O4.2026 of the Director of
Treasuries & AAccounts Dept.
14. [Link]/6 19/FC/SNA-SPARSH-SS/2026, dt.13.04.2026
addressed to the Government of Telangana.
*****
In compliance with the Guidelinesiinstructions issued in the refererrces
cited, all the DEOs & EO DPOs of Samagra Shiksha in the State are informed
that Samagra Shiksha scheme is onboarding onto SNA SPARSH platform
w.e.f.01.04.202G, all funds under the Samagra Shiksha Scheme shall be drawn
through PAO/Treasury in the IFMIS portal only.
 To ensure uniformity in tinancial reporting and to avoid mrsclassification of
expcnditure, the followin! guidelines are issuecl foi' sttifi ^cotiliatrce ty the
District Educational olficers (DEOs), Firiance and Accortnts officers (FAos) and
all unit officers of SDUs (lr4RCs, CRCs, GHIVls, Cornplex HMs, Priilcipals ot' all
WREIS, SOs of KGBVs, GHs, URS, [iRHs) of Samagra Shiksha.

1. G!-R 201? rules and fiDancial proceclures of FMP Manual shall be followed. .

2. irunds [Link] centrally sponsored Schemes (css) are stricti.v for the speci lic
scheme's puryose and cannot be used for a departrnent's regtllar, non-scheme-
Ielated expenditure. This is a core prirrciple of lhnancial managcment to
ensure the ploper use of public funds.
3. Regular. departmental exlrcnditures, such as staff salaries, maintenance. and
ot[c1 runtrilg costs shall [e met I'rom t]re regttlar bqdget of'the t:6ng:rnerl
department. Diverting CSS funds for ot,her purpose is consideted as
[Link].
4. No self-drawl ot' parhing of furtds itt the name of District Collcctors/
DEOv/ FAOs/ Coordinatord Accountants/ System [Link]/ HMd
Principald KGIIV [Link] or any other teachers for payments to th'e
uen(lor{ suppli,ers are allowed. The po,2*ments shall be strictly to th,e
uendors /suppliers Accounts onl'y.
(Jnder rule 230 (7) of GFR 2017 which prescribes that'"The principles of
'ju,st in. time release' shotr'ld be applied for rel,eases in respect' of all paynr'ents to t'h'e
extent possible" and, to bring about mote effit'iency in cash nton'agement at both
centre and states leuel, it has been [Link] to introduce an alterno,tiue fund flout
mechantsm named SNA SPA-BSII - Real. time system of Integrated Quich
Transfers) /br CSS lunds througlt an integrated frameworlt of PFMS, Statc
IF'AIIIS and e-huber platfornt of Reseroe Bonh of India (RBI) in o progressiue
manner.

Dtrties and Res uons i bi litie s of Dist rict Ed usatisnal Qll tcels & -Ex-ol'li ci q
ict Pro Oflice

The DEOs & EO DPOs shall strictly follow the guidelines, duties, and
responsibilities issued vide reference 8th cited & Government of India
insiructions under the Samagra Shiksha Scheme- SNA SPARSH
procedure.

1. It is proposed to authorize funds as per the sanction proceedings of SPD

(intervention wise) through Director of T & A dept. to the DPO/MRC/ CRC/
GHMs, to those who are already having DDO Codes. It will be communicated
through DEOs & E0. DPOs. In this case the DEOs have to ensure that the
MEOs & GHMs follow the prescribed plocedure scrupulously.
2. Further, it is proposed to release the funds in respect of Primary & Upper
Primary Schools under Govt. & Local body managements to the Complex
Headmasters. For Welfare Residential Schools, Telangana Model Schools,
TGREIS and KGBVs those who are not having DDO codes to the DEO & EO
DPO through budget authorization. The DEOs are permitted to draw the
funds from Treasury in respect of the above schools and expenditure will be
booked at DEO offrce level. (FAO is the DDO)
 I I

3. The DEO Shall approve the monthly regular/ Supplementary salary/

Honorarium/ remuneration bills of regular/ contract and outsourcing staff of
Samagra Shiksha prepared by FAO (as per cadre strength approved by the
Finance Dept, Govt. of Telangana in further continuation orders issued every
year.) in annexure wise and as per the Object Heads mentioned in the
enclosed statement as mentioned in [Link].I7. Finance (TFR) dept dt.22.05.
2024. The same has to be submitted to the District Treasury/ PAO.
4. The DEO shall issue sanction proceedings for the Diet & Cosmetic charges
(DBT) bills prepared by the SOs and consolidated by FAO in respect of
KGBVs/ GH/ URS as per the HMS data and as per the revised rates of DIET
charges vide [Link].15, Dt.13.03.2025 of School Education (Prog.I) Dept.
(Annexure-Il) regularly. FRS attendance is mandatory and no manual
attendance is permitted.
5. All the procurement of goods & materials in KGBVs/GH/URS in the District
through District Purchasing Committee headed by the District Collector
through tender system at the rates approved by the DPC.
6. Maintenance charges in KGBVs/ GH shall be met strictly from the
maintenance grant and not from Diet charges.
7. The Principals of Model Schools and the Principals/HMs of Schools under'
Societies of SC, ST, BC, Minority Welfare, TREIS and Special Officers of.
KGB\rs shall submit the TAX Invoice for other than DPC purchases no[t
covered in DPC procurement through obtaining three quotations and bills'
with GST number and vouchers, along with advance stamped receipts for all
bills rvitlr request letter, to the concerned DEO. The GST Number is
mandatoryt for all TAX Inuoice/ bills and. uoucllers aboue Rs.25,000/-
where euer applicable.
8. The DEOs shall issue necessary instructions to the concerned
Superintendents/ Sr. Asst./ Jr. Asst./ District Coordinators for verification of
all the bills and vouchers submitted by the SOs of KGBVs, Residential
Schools as per norms & rules.
9. The Superin-tendents/ Sr. Asst.l Jr. Asst./ District Coordinators shall verify
the same and put-up proceedings for approval of the DEos/Collectors duly
following rules.
[Link] approval by the DEO, the sanction proceedings and bills shall be
handed over to the Finance & Accounts Officer, Finanbe wing O/o DEO & EO.
DPOs for preparation of bills.
[Link] DEOs shall review the releases and expenditure (Intervention wise &
Head of Account wise) in respect of all the SDUs not having DDO codes
covered under Samagra Shiksha scheme including KGBVs on weekly basis
rvith FAO and submit progress report to the District Collector and State
Project Director on bills and expenditure and also submit the weekly Report
to the Finance Wing of SPO Office.
[Link] DEOs shall ensure that reconciliation of receipt/ budget and thc
expenditure (Payments) booked in treasury shall be done on monthly basis
and copies of reconciled statements duly signed by DEO & FAO shall be
furnished to the finance wing of SPO.
[Link] DEOs shall ensure that relevant recotds ie Budget Control Register,
Treasuly Bill Register, Cash Book, Stock entry register in addition to all
other records shall be maintained by Junior Asst./ Senior Asst./
Superintendent in the supervision of FAO in the Finarrce wirrg of Samagra
Shiksha & PMSHRI separal:ely.
14. Copies of pay bills & Diet bills shall be lurnished to the SPO by 5th o1'
succeeding rnonth for post audit. The next month claim shall he pleferlcd as
per the atrdit observations.
Duties &.Res ponsibilitics o{'Fin ance & Aucount s Officery(IrAqE)

1. The FAO is the Drawing and Disbursing Officer (DDO) for Samagra Shiksha
& Ilrnblella Schemes aud shall have to guide all the HMs of all schools to
familiarizr-' and implement glTectively the procedurcs under SNA SPARST{.
2. IiAO shali be thc DDO lbr the releases/ expcuditure in respect of DPC) and
also for all Residential Schools, I(GBVs, URS, Girls Flostels attached to Model
Schools who are not having DDO codes.
ll. The IIAO shalI be designated as applover in II"MIS and take approval of DEO
to push the bills in IFMIS.
4. The FAO Shall prepare the monl;hly/ Supplementary salary/ Honoraliurn/
rernunelatiou bills of regtrlar/ contract and outsourcing staff of Samagra
Shiksha with the help of Accounta nt/System Analyst (as per cadre streng[h
approved 15, l:he Finance Dept, Govt. of Telirngana in further continrtation
orders issued evety year.) in [Link] wise and as per the Flerid of account
merrtioned in the Annexure-I as mentioned in [Link].77. Finance (Tl-R)dept
dl..22.05.2024 and upload in IFMIS after ensuring the attendance certilicates
of SDtJs with thc approval of DEO & [Link].
5. The FAO shall prepare the consolidated Diet & Cosmetic charges (DBT) bills
based on the bills furnished by the Spl. Officers in respect of I(GBVs/ GH/
URS/ URH as per HMS data and as per the revised rates of DIET charges
vide [Link].15, Dt.13.03.2025 of School Education (Prog.I) Dept
(Annexure-Il) regularl5,. FRS attendance is mandatory and no matrual
attendance is permitted. Bills shall be prepared as per the Object Fleads
mentioned in the Annexure-I.
6. AII the procuremeDt of goods & materials in KGBVs/GH/URS in the District
through District Purchasing Comrnittee headed by the District Collector
thlough tender system at the rates approved by the DPC. FAO shall ensure
the rates approved by the DPC before submission of the bills to the treasury.
The GST Number ts [Link] for all TAX Inuoicd bills and [Link]
aboue Rs.25,000/- where euer applicable,
7. Maintenance charges in KGBVs/ GH shall be met strictly from the
maintenance grant and not fiom Diet charges.
8. FAO is responsible for submission of the bills to the treasury after issue the
proceedings and approval by the DEO & EO DPO as per the sanction orders
and Budget authorizations received from SPO.
9. The FAO shall coordinate with the Treasury to obtain token/cheque numbers
after pushing up the bills in e-Kuber and inform the token/cheque number
 details to SPO Finance Wing through e-mail or the dedicated WhatsApp
number as and when generated in IFMIS.
10. The Senior Asst. /Junior Asst. allotted for Finance Wing and System
Analysts/ Accountant shall assist to the FAO during the preparation and
submission of bills to the treasury/PAO and maintain all the records.
[Link] shall maintain confrdentially the technical credentials i.e., Login IDs &
passwords of PFMS/ IFMIS, DDO Code, TBR and duplicate bills and
vouchers-
[Link] reconciliation of receipt/ budget and the expenditure (Payments)
booked in treasury shall be done regularly with SPO and copies of reconciled
statements of all Sub District Units including DPO duly signed by DEO &
FAO shall be furnished to the frnance wing of SPO.
[Link] FAO shall review the progress of the bills and expenditure every week
with SDUs and submit the report to the SPO.
[Link] FAO shall ensure that relevant records i-e Budget Control Register,
Treasury Bill Regster, Cash Book, Stock entry register in addition to all
other records shall be maintained in the Finance wing separately for
Samagra Shiksha & PMSHRI by the Senior Assistant/ Junior Assistant/
Accountant.
15. Copies of pay bills & Diet bills shall be furnished to the SPO by 5th iof
succeeding month for post audit. The next month claim shall be preferred f,s
per the audit observations.
16. Ensure GST deductions as per the tates applicable and filing of GST retutns
regularly on or before 7th of succeeding month.
[Link] TDS deductions as per rates applicable and filing of IT returns on
quarterly basis before 10th of immediate month of next quarter. (1st Quartet-
10tt July, 2nd quarter-10th October,3rd quarter-lOth January and before endbf
April for 4th t quarter).
[Link] for Hourly based activities or engaged by a committee/AAPC
shall be in favour of Third-party payments only.
19. Authentications of Bank Account Nunbers of the third parties (vendors) have
to be ensured by the FAO before preparation & presentation of the bills. He
has to certifu and attest all the bills and vouchers.'
[Link] [Link] in the name of District Collector/DEO/FAO/Any
Coordinators or any staff for payments to the uendord suppliers. The
payrnents shall be strictly to the [Link] /suppliers Accounts onl!.
Th.e FAOs shall looh after the aboue [Link] and responsibilities tn
addition to the d,uties nrentioned, in the reference 7th & 8,hcited.
l)ut I e s & Res uonsi bi l i ties f Sunerintcnden Senior Asst./ ,lu ior Asst./
allotted to lri nancej{tngl

1. Follow the duties and responsibilities are mentioned in the reference ?th
cited by following the modifred procedure of the SNA-SPARSH.
2. Scrutiny.& preparatiou ol'Salary bills of regular and contract ontsourcing
employces, I{GBV DIET & Maintenance bills and [Link] bills i.e., DPO
expenditure and bills of all residential and Society schools (SC, ST, BC,
Minority etc., welfares) who are not having DDO codes.
3. Preparalion ofall type of bills through IFN{IS and submit to Tleasury.
,t. B-econciliation of releases & expenditure lvith Treasur.l, & SPO.
5. Preparation of reports lbl onward submission to SPO.
6. I\Ionitoring of expenditure (Intervention wise & Head of Account wise) of
all SDUs.
l. Marntenance of records of Budget Control Register, Treasury Bill Register.,
Cadre Strength Registet and Cash Book Register.
Note: All above activities have to be performed under supervision ofFAO.

Dulrql.&E-c_s,po4srlriLtre$_al_.S:lslcrrlA!4llsli

1. The Systern Analyst shall follorv the duties and responsibilities ar.e
mentioned in the reference 7th cited by following the modifred [Link] of
the SNA-SPARSH.
2. Assist to FAO in scrutiny & preparation of Paybills and KGBV DIET &
Maintenance bills.
3. Assist ['AO in preparation of bills in IFMIS and submit to Treasury.
4. Assist FAO in reconciliation of releases & expenditure with Treasury &
SPO.
5. Assist FAO preparation of reports for onward submission to SPO.
6. Assist FAO in monitoring of expenditure (Intenention wise & Head of
Account wise) of all SDUs.
7. lpdation of entries in TALLY on monthly basis.

Dutics & Rcsporrsibilities of M andal lld ucational Officc rs (MRC ):

l. Mandal Educational Officers shall be the DDO in respect of MRC &
Contingent Grants/ other sanctions under various Interventions received
from the SPO/ DPO. He shall prepare bills and submit to the concerned
'l'reasury with all relevant enclosures in IFMIS.
2. Mandal Educational Officers should follow the guidelines in respect of
I\IRC/Contingent grants and any other grants released by the SPO and
prepare & submit bills to the Treasury.
3. To implement the activities, procurement of items from the vendors/ suppliers
those who are having Tax Invoice/ GST Number along with advance stamp
 receipt shall be as per PAB approvals and procurement guidelines of GoI &
instructions of SPD from time to time.
4. The Mandal Educational Officers shall enclose the TAX Invciice/ bills and
vouchers, along with advance stamped receipts to the bills. The GST
Number is mandatory for all TAX Inuoice/ bills and uouchers aboue
Rs.25,000/-where euer applicable. Three quotations haue to be obtained
from the uendors.
5. The Mandal Educational Officers shall review the releases and expenditure
with Treasury on Monthly basis and submit progress report to the District
Educational Officer/ SPO on pending bills and expenditure both in respect ofs
complex's and UPS/ PS under his control.
6. Authentications ofBank Account Numbers ofthe third parties (vendors) have
to be ensured by the Mandal Educational Officer before preparation of the
bills. He has to certify and attest all the bills and vouchers.
7. No self-drawl in the name of Mandal Education al Offrcer/family members
or an! other teachers for payments to the uendord suppliers. The
payments shall be strictly to the uendors /suppliers Accounts only.
8. Duplicate copies of all bills & vouchers shall be retained at the DDO level for
future Audit purpose.
9. Maintenance of Treasury BilI Register (TBR) and Budget Control Register
(BCR), Stock Entry Register, Cash Book and other mandatory registers.
Duties & Responsibilities of Complex Headmasters (CRC) :

1. Complex Headmaster shall be the DDO in respect of Complex for the Grants/
other sanctions under various Interventions received from the SPO/ DPO. He
shall prepare bills and submit to the concerned Treasury with all relevant
enclosures in IFMIS. .*.

2. Complex Head Master shall also act as DDO for the UPS/ PS under his
jurisdiction. He shall prepare consolidated bills in respect of UPS/PS for the
Grants and other sanctions received from the SPO/DPO and submit to the
concerned Treasury in IFMIS portal.
3. A committee shall be formed to verify the bills as per norms to nrake the
payments as per SMC/ AAPC resolutions. The committee recommendations/
resolutions shall be maintained at the school level and future Audit purpose.
The rcsolution shall be signed by HM, SMC/ AAPC and one of the Parents/
students who attended meeting.
4. After the recommendation of the Committee Members the Complex Head
Master has to issue sanction order for each claim.
5. To implement the activities, procurement of items from the vendors/ suppliers
those who arc having Tax Invoice/ GST Number along with advance stamp
receipt shall be as per PAB approvals and procurement guidelines of GoI &
instructions of SPD from time to time.
6. The Complex HMs of Samagra Shiksha Schools shall enclose the TAX
Invoice/ bills and vouchers, along with advance stamped receipts to the bills.
The GST Number is mandatory for all TAX Inuoice/ bills and. uouchers
 oboue 11s.25,000/-tohere euer apDlicoble. T'hree quotatiorts haoe to be
obtai,ned fronr the uendors.
?. Tho. compiex HMs shall review the releases and expenditure with Treasury
on N{onthly basis and submit progress report to the District Educational
Officer/ SPO on pending bills and expenditure both in lespect of his complex
and [TPS/ PS.
g. Authentications of Bank Accourrt Numbers of the third parties (veDdors) have
to br: ensured by the care taker before [Link] the bills' He has to
certif,i and attest all the bills and vottchers.
9. No sel.f-drawl in the name of HMs/ family members or ony other
[Link] for payments to the [Link]"d suppliers. T'lt'e payntents shall bc
strictly to the uendors /[Link] Accounts only,
[Link]/PS Headmasters should follow the above guidelines and prepare &
subnrit bills to the Complex Headmaster for Composite School Grant, Sports
Grant, Libraly grant and any other grants released by the SPO.
[Link] copies ofall bills & vouchers shall bc retained at the DDo level for
future Aurlit purpose.
12.N{ainrenance of Treasury BilI Register (TBR) and Budget Control Register
(BCR), Stock Entry Register, Cash Book and other mandatory registers.

Duties & Re snonsibilities of SDccial Officer llqi

1. The Special Oflicers of I{GBVs have to follow the guidelincs/instructions
issued by the SPO on rnaintenance of I(GBVs.
2. SOs shall prepare Diet/cosmetic charges bills as per DPC/Tender tates of
provisions based on the actual attendarrce/FRS uploaded in HMS and as
per revised financial norms issued in
G'[Link]'15, dt.13.03'2025 of
SE(Prog-I) Dept. (Annexrtre-Il) and submit to FAO. with all enclosures,
vouchers, receipts on or before 5th of succeeding month.
3. SOs shall ptepare maintenance charges bills as per the budget approved
and guidelines/ instructions issued there on from time to time by the SPO.
4. SOs/ In-charge Teacher of I{itchen shall maintain Stock registers & Indent
register separately for Diet with date wise entries of receipts and issues.
5. FRS attendance is mandatory and should be updatecl in HMS every day.
6. SOs should submit the Diet bills after completion of month to the DPO
DEO without waiting for budget/ funds.
7. Maintenance charges in KGBVs/ GH shall be met strictly from the
maintenance grant and not from Diet charges.
8. All the procurement of goods & materials in KGBVs/GH/URS in the
District through District Purchasing Committee headed by the District
Collector through tender system at the rates approved by the DPC.
9. Authentications of Bank Account Numbers of the third parties (vendors)
have to be ensured by the Special offrcers before preparation of the bills.
She has to certify and attest all the bills and vouchers.
10. Maintenance of Stock Entry Register and other mandatory registers.
 [Link] self-drawl in the name of KGBV SOs or any other PGCRT/ CRT
teachers for paynaents to the oendor{ suppliers. The payments shall
be strictly to the uendors /suppliers Accounts only.
/[Link] for Hourly based activities or engaged by a committee/ AAPC
shall be in favour of Third-party payments only.

Duties & Rcsponsibilities of S pecial Officers of URS:

l The Special Officers of URS have to follow the guidelines/ instructions
issued by the SPO on maintenance of URS.
2. SOs shall prepare Diet/cosmetic charges bills as per DPC/Tender rates of
provisions based on the actual attendance/FRS uploaded in HMS and as
per revised financial norms issued in [Link].15, dt.13.03.2025 of SE
(Prog-I) Dept. (Annexure-Il) and submitted to FAO. With all enclosures,
vouchers, receipts on or before 5th of succeeding month.
3. SOs shall prepare maintenance charges bills as per the budget approved
and guidelines/instructions issued there on from time to time by the SPO.
4. SOs/ In-charge Teacher of Kitchen shall maintain Stock registers & Indent
register separately for Diet with date wise entries of receipts and issues.
5. SOs should submit the Diet bills after completion of month to the DEO
without waiting for budget/ funds.
6. FRS attendance is mandatory and should be updated in HMS every day.
7. All the procurement of goods & materials in URS in the District through
District Purchasing Committee headed by the District Collector through
tender system at the rates approved by the DPC.
8. Authentications of Bank Account Numbers of the third parties (vendors)
have to be ensured by the Special Officers before preparation of the bills.
He has to certifu and attest all the bills and vouchers.
9. Maintenance ofStock Entry Register and other mandatory registers.
[Link] [Link] in the name of SOs or any other PGCRT/ CRT
teachers for payments to the [Link] suppliers. The payments thall
be strictly to the uendors /suppliers Accounts only,
11. Honorarium for Hourly based activities or engaged by a committee/AAPO
shall be in favour of Third-party payments only.
[Link] Secretary TREIS will be the superuisory authority for maintenance of
T/ES.

Duties & Resnonsibilities of Accou ntants of KGBVs/ URS:

1. The accountant shall maintain all records/registers viz. Bill register, cash
book, Diet bill register, pay bill register, Stock entry register, Indent issue
register etc.,
2. The accountant shall prepare Diet/cosmetic .charges bills as per in
DPC/Tender rates approved based on the actual attendance/FRS uploaded
in HMS and as per revised financial norms issued in G.O.l\[Link].15,
 dt.13.03.2025 of SE(Prog-I) Dept. (Annexure-Il) alld submitted to FAO.
With all enclosures, vouchers, receipts on or before 5tl' of succeeding
month.
3. The accountant shall prepare maintenance charges bills as per the budgert
approved and guide lines/instructions issued there on frorn timc to time b1,
the SPO.
4. The accountant shall reconcile the budget &expenditure details $;ith DPO
on regular basis.
5. Authentications of Bank .{ccount Numbers of the third par:ties (vendors)
have to be ensure<l by the accountant before preparation of the bills. He
has to certify and attest all the bills and vouchers.
6. Prepare and furnish budget & expeucliture statements to the DPO
regularly.

Duties & Responsibilities of e4ra ta ker'-curn-warden in Girls I{ostels

attapbcd_to ModelSchosls :
1. The Caretaker-cum-Warden have to follow the guidelines/iustructions
issued by the SPO on maintenance of Girls Hostels.
2. The caretaker-cum-warden shall prepare Diet/cosmetic charges bills as per
DPC/Tender approved rates based on the actual attendance/FRS uploaded
in IIMS and as per revised financial uorms issued in [Link].15,
dt.13.03.2025 of SE(Prog-I) Dept. (Annexure-Il) and submitted to FA0.
With all enclosures, vouchers, receipts orr or before 5th of succeeding
month.
3. The caretaker-cum-warden shall prepare maintenance charges bills as pel
the budget approved and guidelines/instructions issued there on from time
to time by the SPO.
4. The caretaker-cum-warden /In-charge 'Ieacher of l(tchen shall maintain
Stock entry registers & Indent register separately for Diet with date wise
entties of receipts and issues.
5. No self-drawl in the name of caretaher-cum [Link] or any other
teachers for payments to the uendord supplters. The payments shall
be strtctly to the [Link] /suppliers Accounts only.
6. Honorarium for Hourly based activities or engaged by a committee/AAPC
shall be in favour of Third-party payments only.
7. Authentications of Bank Account Numbers of the third parties (vendors)
have to be ensured by the care taker before preparation ofthe bills. He has
to certifu and attest all the bills and vouchers.
8. The Director, Model Schools shall be the superuisory authority for
maintenance of Girls Hostels.
Duties & resnonsibili ties of SC. ST. BC. Minoritv. TGREIS Societies.
Princioals. TG M odel Schools.

l. To implement the activities, procurement of items from the vendors /

suppliers those who are having Tax Invoice/ GST Number along with advance
stamp receipt shall be as per PAB approvals and procurement guidelines of
GoI & instructions of SPD from time to time.
2. A committee shall be formed to verify the bills as per norms to make the
payments as per SMC/AAPC resolutions. The committee recommendations/
resolutions shall be maintained at the school level for future Audit purpose.
The resolution shall be signed by HM, AAPC and one ofthe Parents/ students
who attended meeting.
3. The Principal/ Head Masters shall prepare billq in respect of Grants and
other sanctions received from SPO under various Interventions with TAX
Invoice/ bills with GST Number and vouchers, along with advance stamped
receipts, copies of stock entry and submit to the DEO with all relevant
enclosures. The GST Number is [Link] for all TAX Inuoice/ bills
and. uouchers aboue Rs.25,000/- where euer applicable.
4. No self-drawl in the nam.e of HMd Principals or any other teachers for
payments to the uend,ors/ suppliers. The payments shall be strictly to
the uendors /suppliers Accounts only.
5. Authentications of Bank Account Numbers of the third parties (vendors) are
held responsible by HMs/ Principals/ KGBV [Link]. They have to certifu and
attest all the bills and vouchers.
6. Honorarium for Hourly based activities or engaged by a committee/AAPC
shall be in favour of Third-party payments only.

Duties & Responsibilities of Head M astcrs of Govt. & Local Bodv Hieh
Schools:

1. Head Master shall act as DDO for the High School. He shall prepare bills in
respect of the Grants and other sanctions under various Interventions
received from the SPO/DPO and submit to the concerned Treasury in IFMIS
portal.
2. A committee shall be formed to verifu the bills as per norms to makethe
payments as per SMC/AAPC resolutions. The committee recommendations/
resolutions shall be maintained at the school level and future Audit pulpose.
The resolution shall be signed by HM, SMC/AAPC and one of the Parents/
students who attended meeting.
3. After the recommendation of the Committee Members the Head Master has
to issue sanction order for each claim.
4. To implement the activities, procurement of items from the vendors /
suppliers those who are having Tax Invoice/ GST Number along with
advance stamp receipt shall be as per PAB approvals and procurement
guidelines of GoI & instructions of SPD from time to time.
5. The HMs of Samagra Shiksha Schools shall enclose the TAX Invoice/ bills
and vouchers, along with advance stamped receipts to the bills. The GST
Nwnber is mand,atory for oll TAX Inuoice/ bills and. uouchers aboue
Rs.25,000/-where euer applicoble. Three quotations haue to be
obtained from the [Link],
6. The HMs shall review the releases and expenditure with Treasury on
monthly basis and submit progress report to the District Educational
Offlcer/SPO on pending bills and expenditure.
?. Authentications of Bank Account Numbers of the third parties (vendors)
lrave 1;o be eusured by the Head Masters before preparation of the bills. He
has to <rcrtify and attest all the bills and vouchers.
8. No self-:drawl in the [Link] of HMs or an! other teachers for payments
to the oendord suppliers. The payments shall be strictly to the
ue n d.o rs /supp I ie rs Accoun ts only.
9. Duplicate copies of all bills & vouchers shall be retained at the DDO lr:vel'for
future Audit purpose.
I0. Maintenance of Treasury Bill Register (TBR) and Budget Controi Registel
(IICR), Stock Entry Register, Cash Book and other mandatoty registers.

J,uorr-o$a D t itr,, !4lelloislo-all-tht-DDgsi

1. Usage ofDDO Codes
. The District [ducational Officer (DEO) &
Ex-Officio District Project
Officevs (DPO), FAO, MEOs, Complex FIMs and GHMs of Govt' & Local
Body Schools shall operate the designated DDO Code issued b1' the
Treasury I)epaltment.

2. Bill Submission through IFMIS

. All bills (Gencral, SC, ST component rvise) for all goods & services and
proculements, Diet charges. maintenance bills etc. and pay bills shall be
prepared and submit in II'MIS portal to the concerned Distric:t
'frcasury/ Sub Treitsury. All the duplicate copies of bills along with
enclosures shall be rctnined at DEO office/ SDUs respectively.
. Salary bills ((monthly/Supplementarl') in respect of Regular employees
under 310/311head and contract employees (B, C, D, & E) in 300/301 and
outsourcing employees in 300/302.

Intelvention-wise details, Head of

Account, invoice references and
sanction proceedings shall be enclosed to the bill and to submit the same
to the Treasury.
[Link] bills are to be submitted to the PAO (Works & Accounts
Department) under head 530/53f as per guidelines. Detailed guidelines in
this regard will be issued separately.
No Advances shall be pelmissible hencefotth under SNA-SPARSH.
Duplicate copies of all bills & vouchers shall be retained at the DDO Ievel
for future Audit purpose.

3. Invoices & Vendor Payrnerrts

To ensure that Invoices submitted by Vendors/ Contractors/ Suppliers

shall have GST Number. Tax Invoice and Advanced Stamped receipt.
Stock entry shall be made on the invoice/ bill and also name of
intervention.
To ensure that the vendor/ supplier shall submit correct; bank account
number and IFSC codes on the bills/ vouchers.
 [Link] of Funds
. Funds released under Samagra Shiksha shall be utilized Strictly as per
the approved Action PIan and as per the guidelines of FM & P manual/
instructions issued from SPO.
. Cross-utilization between different schemes/DDO Codes is not permitted
. Districts/Schools must reconcile school wise expenditure in IFMIS
with SPARSH transactions every month and submit reports to the
State Office.

[Link] Procedure to be followed:

. The procurement activities under the Samagra Shiksha shall be governed

by the procurement guidelines as provided in this Manual subject to
overriding provisions as contained in GFR 2017 and Manual for
Procurement of Goods and works 2017 and Manual for Procurement of
Consultancy and Other Services 2017. The Grauts under the Scheme are
governed by the various provisions in the GFR and therefore adherence to
the GFR provisions is also mandatory wherever applicable and may not
have been explicitly specified in this Manual.
As a guiding principle, the financial threshold and type of procurement as

.No Procurement Type Financial Limit

1 No Tender or Direct Purchase Up to Rs. 25,0001-
(Certificate to be furnished as pcr
rule under 154 ofGFR 2017
2 Three-membel committee Above Rs. 25,000/- and uptoRs.2.50 Lakh.
(Certifrcate to be furnished as per
rule under 155 ofGFR 2017
Limited Tender as per rule under Above Rs. 2.50 lakh and uptoRs. 25 lakh
162 of GFR 2017)
4 Open Tender Tender as per rule r\bove Rs. 25 Lakh
under 161 ofGFR 2017)
o E-publishing as per rules under It is mandatory, if estimated value is 2.50 lakh
159 of GFR 2017 & above (These instructions would not apply to
procurements made in terms of provisions of
Rules 154 (Purchase of goods without
quotations) or 155 (Purchase of goods by
purchase committee) of General Financial
Rules)
ti E-Procurement as per rules under It is mandatory for Ministries/ Departments to
160 of GFR 2017 receive all bids through e'procurement portals
in respect of all
procurements' Ministries/
Departments which do not have a large volurne
of procurement or carry out procurements
required only fe. day-to-day lunning of offices
and also have not initiated e-procurement
through arry other solution provided so far, may
use e- rocurement solution devel edb NIC.
 7 Service Contracts
7 (a) Direct Contr:rcting (with threo UptoRs. 2.50 Lakh
uotal,r orts
7b) Limited l,ender Above Rs.2.50 lakh and u toRs. 25 hkh
,i
c Open tender Abovc Rs. 25.00 Lakh
In additiou, purchases / procurement of goods aud services through GeIvI portal
the followin limifs have been lescribed in tht: GFR rule nr-r 149
No Financial Limit Dctails
1 ptoRs. 25,000/- Through any of the available supplier on [Link] GeM, nlerrt ing
thc re uisite uali S ecification and delivery pcriod
2 bove Bs.-25,0001- Seller havirrg lorvest price amongst the available seller of rtt
nd upto Rs.5.00 Lakh ieast thrce different manufacturers on GeN[, meeting thc
It) urslie utlit S (l .ct crltls4 4!r{de!!}lilv p etiod. l
ll .,\.bove Rs. l-r l,a kh Through [Link] supplier having lowest price meetir:rg the I

[Link] quality specification and delively period. After

manrlatolil obtainin bids usin online biddin
Control of expenditure:
Expenditule incurred should be as per GFR, 2017 as arnended fi:orn Lime to trme
or/and any other guidelines issued from time to time by Minirit.r5' of Finance. 'fhe
Expenditure should be incurred on Just-irr-Tirne basis as per SNA guidelines.
There should not be any parking of funds on ground of any anticipated
[Link].
a) f'ersons authorised to incur expenditure must ensuro that financial order
and strict economy ale enforced at every step and see that all-rclevant
financial rrrles, orders, directions and instructions are obscrved.
b) It should he seen that not only the total expenditure is kept rvithin the
limits of the budget provision but also the funds allotted / transferred are
spent in the interest and service of the programme and upon objects for
which provisions have beerr made.
c) The5'rvill also ser: that items of expenditure are of obvious necessity and
are at fair and ireasonable rates, sanction of the competent authority
obtained and that calculations are correct.
d) In order to exercise proper control., they should keep thenrselves closely
acquainted with the progress of receipts/expenditure, commitments and
liabilities incurred but not paid.
e) Funds of the SNA shall not be diverted or re-appropriated to meet any
expenditure which has not been sanctioned by the competent authority;
I) Funds shall not be diverted or re-appropriated to expenditure on any item
not provided for or contemplated in sanctioned budget estimates;

AII the DEOs & EO DPOs of Sarnagra Shiksha in the state shall review
the financial transactions in respect of DPO and all the SDUs in the District
under control, on weekly basis with FAO, System Analyst, Accountant to ensure
that all financial transactions are maintained in the TALLY accounts package
and maintenance of accounts and relevant records are maintained as per the
guidelines issued in Financial \{anagement & procurement manual/ instructions
issued by SPD from time to time.
 the DEOs & EO. DPOs are informed that vide Cir. Memo No.1/1296/
A-1l
2023 dt.22.O4.2O26 of the Director of T & A Dept has issued instructions to all
the DTOs/ STOs in the State shall admit the SNA SPARSH bills on all working
days as and when presented by the concerned Drawing offlcers and pass bills
within (3) days.
The DEOs & EO DPOs, FAOs and all SDUs in the State are instructed to
strictly follow the above guidelines for submission of bills under Samagra
Shiksha to the Treasury as per schedule prescribed by the Govt. without any
deviation.
. Statement showing the Object Heads in which bills to be preferred to
Treasury for drawl of funds is enclosed in Annexure - I
o Statement showing the rates of Diet/Cosmetic charges to be adopted for
preparation/ drawl of funds is enclosed in Annexure - II
. General guidelines/procedures to be followed in submission of bills to
Treasury are enclosed in Annexure-Ill.

Sd/-[Link] Nicolas
State Project Director
To
All the DEO & EO. DPOs & FAOs of Samagra Shiksha in the State-and alsok-
"
with instructions to communicate the guidelines to all the SDUs of SS including
to all Principals of BC/SC/ST/1\tlinority Residential welfare schools in his
jurisdiction.
Copy to all the District Collectors & Chairperson of Samagra Shiksha
Copy to the ASPD/JDs/AO/Sectoral Officers in SPO
Copy to the Director, Model School Society :
Copy to the Director, TREIS. -.*
Copy to Peshi

IITCFBOII
ilt.-^L^I-
State Finance Controller
Y
 Ann exurc-I

As per instructions issrred under

G.O IUs No.77 !-inance (T!-R) Dept dated 22.05.2024 &
G.0 I\Is No.141 Finance (TFll) Dept dated 27 .11.2024 from GOTS.

[Link]. Pur osc Object Head Bill firr n-r

1 RcgulLrr Govt. Employees' salaries :l10/3I1 102

Contlact employees Remuneration (as per cadre

.)
strength approvecl in fnrther continuation G.O. 300/301 58 I

isstretl by Finance Dept)

C)utsourcing stalf remuneration (as per cadre

3 strength approved in further continuation G.O. :J00i302 58
issued by Finance Dept)

4 Activity service charges OiE, Physiotherapy) 300/303 58

{-r Other Professional services (Legal Expenses etc.,) 300/306 5tJ

(;
Other Expenditure (Diet charges, Office
500/503 58
Stationery, Office Mainterrance & 1\{isc. exp
I
l

Anncxure -II

I)i et charges Cosmetic charges

st. Revised Rate Revised Rate
C ategory
N<r (Per month, Per (Per month,
Boarder) Per Boarder)
I Class Srd to 7rh 1330/- r75l- (Girls)
2 class grh to 10rh t5401- 2751(Girls)
3 Inter and above 2t00t- 275l-(Girls)
 Annexure -III
Common requirements on all types of bills:

1. The bill should be signed by the DDO with dated signature.

2. The correct classifrcation up to 7 tier head olaccount i.e., Major head. sub
Major Head, Minor head, sub minor head, group head, detailed head, sub
detailed head are to be noted on the bill.
3. Information about the nature /period of claim should be noted in the bill.
4. The bill is to be preferred in printed and in the revised APTC forms with
relevant Certificates should be recorded at the appropriate place, but not
in a separate sheet.
5. Carbon copy ofthe bilUvoucher should not be admitted.
6. Ink signed copy of the orders for sanction of expenditure issued by the
competent authority is to be enclosed in original to the bill.
7. The bill should contain the offrce seal ofthe department affixed on the left
side top corner.
8. The bill should contain protective endorsement in red ink,.be written
vertically beside the classification on the bill.
9. Net amount payable should be expressed correctly in words and figurei.
10. The word "only" should be written at the end.
[Link] bill should contain discharge endorsement and pass older in figures
and words duly rounding off the amount to the nearest rupee.
[Link] alterations/ corrections and erasures should be attested with full
signature of the DDO.
[Link] expeuditure to be booked under Samgra Shiksha/PMSHRI scheme
(Recurring/ Non-Recurring should be indicated.
[Link] specimen signature of the DDO should tally with the specimen
signature available with Treasury.
[Link] claim should be covered under proper sanction by the competent
authority, wherever required.
16. Su{ficient funds are to be providedy' authorized by SPO in the current
financial year / re-appropriation from the Competent authority.
[Link] validity of a sanction order is within one year from the date of
sanction or otherwise the same will be lapsed and requires renewal for the
expenditure when it was not met from Contingency fund'
[Link] sanction is for a specifred budget financial year. then the claim should
be preferred within that financial year otherwise it will be lapsed by 31st
March of that financial year. The budget memoranda should be noted on
the biII in the space provided for it.
[Link] DDO should furnish non-drawl certificate stating that the claim has
not been Preferred and paid previously.
20. Totals in the bill should be correct [Arithmetical accuracy]
 [Link] biils should be presented through TRR in A.P.T.C. !'orm 7{1.

[Link] Retunr/cancelled bill should he enclosed to the present bill along with
reply against the objection raised by the Treasury. The claim is nol
admissible before the expiry of the month in respect of pay & allowances.
23.Cel1o lape should be affixed by the DDO both on words ancl figures
indicating amouut of bill to avoitl interpolation of arnounts.

CONTINGENT I]ILLS:

1. Tbe bills [Link] preferred in A.P.T.C. Form 58.

2. The ilead ofthe Offrce is con:petent 1;o accord sanction. , .

3. I,'ull particulars of expenditure with Sub,r,oucher numbers for individual

item should be firrnished in the statement enclosed to the bill.
4. Original Vouchers should be enclosed to the bills duly passed for paynrent
hy the DDO.
5. The discharge endorsement of cheque in favour ofparty is to be made.
6. The discharge endorserneut should be appended on the bill..An
endorsement on a contingent bill shall Iapse after three months from the
date of endorsenent or at the end of financial year lvhictrever is earlier.
7. Wlrerever LT at 2o/o on gross arnount ofthe bill is rccoverable at sources_
8. contingent bill should be admittetl on proforma invoices which are onlv
I..tro
quotations.
9. Copv of suppl5, order should be enclosed.
10. Stock entry celtificate with page Numbers on the voucher should be
appended under authentication.
11. A certifrcate to the effect that the goods are received in good condition
should be appended on the bill.
12. Sub vouchers for the amounts exceeding Rs.1000L duly passed by the
competent authority shouid be enclosed.
13. Certificate to the effect that sub vouchers for the amount less than
Rs.1000/- are cancelled and retained in the office of DDO should be
enclosed to bill.
14. sanction from the competent authority should be obtained and enclosed to
bill.
15. Consumption ofwater and electricity exclusively for office use.
16. Certificate to the effect that the previous bill drawn for the said purpose
is remitted and Obtained receipt.
17. Sanction accorded for payment of Rent issued by the competent authority
is to be enclosed
18. Every receipt for a sum exceeding Rs.b000l is duly stamped by the payee
with a one-rupee revenue stamp under the rules
19. The invoice/ bills attached to the bill should be passed for pa),ment and
with the full dated signature ofthe drawing officer.
 20. For purchase ofbooks and periodical a certifrcate to the effect that the
books/ periodicals and other non-Govt. publications are clearly necessary
for the discharge of offrcial duty should be furnished.

Hiring of vehicles:
1. Obtain the approval and permission of the Government in Administrative
Department of Secretariat and Finance, for engagement of hiring vehicle.
2. Agreement with Vehicle owner/Travels should be made
3. Amount should be made in favour of the owner of the vehicle only
4. Obtain Fitness Certificate, Pollution Certificate, Driving License with
badge, insurance policy at the beginning ofthe financial year and preserve
in the section
5. Obtain a certificate from the who utilized the vehicle should contain that
the vehicle is used for official purpose only and number of KMs
traveled for the period from to
6. A logbook should be maintained with all details. -[Authority: G.O. 5 F&P
lFW. W&M-II Dept dt. 4-194- and [Link]. 387316441 A2[W&M/98 dt.
8-1-99 of Finance and Planningl.
7. Instructions issued in Circular memo No.10783-C/321/DCM-II/2010,
Dt. 13.06.2012 & Circular memo No.826 l29l A21DCM|2O17, Dt. 16.06.2017
I

of the Finance (DCM-ID Dept. shall be scrupulously followed.

T.A. Rules Travelling Allowances Claims

(GO Ms No.53, Finance (HRM. IV. Dept.) Dt.22.06.2023 (under RPS 2020)

1. AIl TA claims should be drawn only after countersignature of the

Controlling Authority.
2. The TA Claim should be made to the office within 3 months from the date
of completion of journey.
3. No TA is admissible for the journeys within a radius of 8 Kms.
4. TA Claim already paid cannot be revised
5. Actual Railway charges incurred by the employee shall be paid
6. TA bill form 52 [inner sheet] must contain name, basic pay, scale of pay,
designation, Headquarters offrce, grade, month and year at the top of left
corner and purpose ofthe Journey should be noted in the inner sheet.
7. Reimbursement of cancellation charges of railway tickets putchased in
connection with railway journey is included. If so the controlling officers
should satisfu that the journeys were cancelled solely in the public interest
and to that effect certified.
8. For Purpose of sanction of TA/DA, All Govt. employees have been grouped
into III grades basing on the scales attached to the posts but not the pay
drawn by the employee under RPS 2020 as per GO Ms No.53, Finance
(HRM. IV. Dept.) Dt.22.06.2023, the conditions and rates prescribed by the
GO shall be followed:
 1. Absence of belovr 6 hours - No DA is admissible

2. Absence of moie than 6 hours and less than 12 hours - Half-DA

3. Atrsence of more than 12 hours and up to 24 hours - One DA

4. No DA is admissible during CL

5. No DA is admissible if mileage is claimcd.

6. Those who are availing Free Bus Scheme (Mahalaxmi) in RTC are not
eligible to claim the TA.

9. Dven though lodging charges are claimed, FuIl DA shall be paid.

10. If
Governrnent ernlloyee is ailowed free boarding and lodging rvhile on
tour,1/4th DA is admissible
11. Ifeither boarding (or) lodging alone is allowed, half DA is adrnissible.
12. Original lodging receipts should be enclosed to the bili dul.y appending
Pass- order after duly canceling the same and obtaining pa),men I

certificate of the individual.

13. A siugle bill for a month for entire office shall be preferred
14. TA ilills preferred after 3 years from the date oflast journey should not he
admitled.

'I'ravel by Buses of T.S.R.T.C: follow the instructions issued

irr [Link].53, Finance
(HRM. IV. Dept.) [Link].06.Z0zJ
(Under RPS -2020)

(J6 at e)