Published vide Notification in the Gazette of India, 1962, dated the 19th September, 1962.

1742

G.S.R. 1298, dated the 19th September, 1962. - In exercise of the powers conferred by sub-section (1) and clauses (h) and (i) of sub-section (2) of Section 25 of the University Grants Commission Act, 1956 (3 of 1956), the Central Government hereby makes the following rules, namely :-

Short title and commencement.- (1) These rules may be called the University Grants Commission (Budget and Accounts) Rules, 1962.

(2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Definitions.- In these rules,-

(a) "Commission" means the University Grants Commission established under Section 4 of the University Grants Commission Act, 1956:

(b) "year" means the financial year beginning with the 1st day of April and ending with the 31st March following.

Budget.- (1) The Commission shall, not later than the 15th October, in each year, prepare the budget for the following year showing the details of the estimated receipts and expenditure and also the anticipated opening and closing balances for that year.

(2) The budget shall be prepared in the form set out in Appendix I and five copies thereof shall be forwarded to the Central Government not later than the 1st November preceding the year to which it relates.

(3) A copy of the budget shall also be forwarded to the audit officer concerned.

Annual report.- The annual report giving the true and full account of the activities of the Commission during the previous financial year shall be prepared and the copies thereof forwarded to the Central Government not later than the 1st October following the year to which it relates; the report may also contain such observations and suggestions, if any, relating to University education in India as the Commission may deem fit to make.
Accounts.- (1) The Commission shall also cause to be maintained the books of accounts and the registers specified in Appendix II in the respective forms set out therein.

(2) The statement of accounts for each year shall be prepared by the Commission after the closing of the accounts for the year and shall be forwarded to the Comptroller and Auditor-General or any other person appointed by him in this behalf not later than the 1st October, following the year.

APPENDIX 1

BUDGET ESTIMATES

University Grants Commission

Receipts previous year	Actuals for the current year	Budget Estimates for current year	Revised Estimates for nest year year	Budget Estimates Expenditure year year	Previous current	Actuals for the for current	Budget Estimates for year	Revised Estimates for next	Budget Estimates
1	2	3	4	5	6	7	8	9	10
Anticiapted opening balance. Balance.					1. Section I-Non-Plan Projects
1. Grants-in-aid from Central Government					A. Administration charges
2. Grants-in-aid from other sources					(i) Pay of Officers (ii) Pay of establishment (iii)Allowances and honoraria etc. (iv) Other charges-contingencies etc. (v) Interest payable to the
3. Interest on investments					B. Block Grant Central Universities.
4. Unspent Balance from grants paid in previous year refunded by Universities					C. Block Grant to institutions deemed to be Universities
5. Miscellaneous receipts					D. Maintenance Grants to Constituent/affiliated College of Delhi University.
6. Interest received from the U.G.C. C.P.F.					E. Grants to Central
	Total Revenues Receipts....................................................
Deposits and Advances...........................
Recoveries of advances			TOTAL...........		Universites for Scehemes not covered under Block Grants
					TOTAL SECTION I-NON-PLAN PROJECTS.
					2. Section II-Paln Projects
					A. Grants to Central and State Universities for Humanities.
					B. Grants to Central and State Universities for Higher Scientific Education and Research
					C. Grants to Central and State Universities for Engineering and Technicalogy.
					D. Grants to Central and State Universities for Misc-Schemes.
					F. Misc-Expenditure incurred by U.G.C. For Seminers, Conferernces etc.
					G. Reserve for Schemes likely to be impleamented during the year.
					TOTAL SECTION II PLAN PROJECTS
					TOTAL SECTIONS I & II
					Less Amount refunded by the Universities during the year. Balance
					3. Deposites & Advances, Advances repayable
						TOTAL :
					Anticipated Closing Balance

APPENDIX II

Form of Annual Accounts.
Other forms.

(1) Cash book.

(2) Subsidiary Account to the Cash Book.

(3) Classified Abstract.

(4) Receipt Book.

(5) Register of Stock of Receipt Books.

(6) Register of Stock of Furniture.

(7) Register of Leave & Pension contributions.

(8) Register of Advances.

(9) Contingent Register.

(10) Register of Grants paid to Universities.

(11) Register of Securities.

(12) Establishment Register.

(13) Travelling Allowances Register.

(14) Register showing the final settlement

(15) Register showing particulars of transactions needing further detailed settlement.

(16) Abstract of transactions needing further detailed settlement.

ANNUAL ACCOUNT FOR UNIVERSITES GRANTS COMMISSION

RECEIPTS	PAYMENTS
Opening Balance		1. Section I-Non-Plan Project
1. Grants-in-aid received from Central Government		A. Administration Charges. (i)Pay of Officers (ii) Pay of Establishment (iii) Allowances and Honoraria etc. (iv) Other charges-contingencies etc. (v) Interest payable to the subscribers.
2. Grants-in-aid from other sources.		B. Block Grants to Central Universities.
3. Interest on investments.		C. Block Grants to institution deemed to universities.
4. Unspect Balance from grants paid in previous years refunded by Universities.		D. Maintenance Grants to constituent/affiliated Colleges of Delhi Universities.
6. Interest received from U.G.C.C.P.F.		E. Grants to Central Universities for Schemes not covered under Block Grants.
TOTAL REVENUE RECEIPTS.........		TOTAL SECTION-NOW-PLAN PROJECTS Section II-Plan Projects
Deposits and Advances..........		A. Grants to Central and State Universities for Humanities.
Recoveries of Advances............		B. Grants to Central and State Universities for Higher Scientific Education and Research.
		C. Grants to Central and State Universities for Engineering and Technology.
		D. Grants to Constituent and Affiliated Colleges.
		E.Grants to Central and State Universities for Miscellaneous Schemes.
		F. Miscellaneous expenditure incurred by U.G.C. For Seminars, Conferences, etc.
		TOTAL-SECTION II PLAN PROJECTS TOTAL-SECTION I & II
		Less amount refunded by the Universities during the year. Balance
		III. Deposits & Advances
		Advances repayable
		TOTAL
		Closing Balance
		GRANTS TOTAL

FORM I

Cash Book for the year 196-196

RECEIPTS						DISBURSEMENT
Date	Receipt pay in slip No.	From whom received	Particulars	Amount Case Book	Initials of responsible authority	Date	Cheque pay in slip No.	To whom paid	Voucher No.	Amount Cash Bank	Initials of responsiblility authority
			Head of Account	Rs.nP. Rs.nP					Brought forward	Rs.nP. Rs. NP
			Brought forward

CASHBOOK

OFFICE OF...........................

FORM 2

RECEIPTS
Date	No. of receipt where necessary	Particulars	Pay	Allowances	Contingencies		Miscellaneous	Total	Classification
					In recoupment of permanent advance	Advance payment
			Rs.nP	Rs.nP	Rs. nP	Rs. nP		Rs. nP

FORM 2-Contd..

Month of...............................


Date	Sub-voucher Nos.	Particulars	Pay	Allowances	Contingencies		Miscellaneous	Total	Classification
					Out of permanent advance	Out of money drawn in anticipation payment
			Rs.nP	Rs.nP	Rs. nP	Rs. nP		Rs. nP

FORM 3

UNIVERSITY GRANTS COMMISSION

Classified Abstract of Receipts/Disbursements for the year 196-196

Sl. No.

Head of Account

April

May

June

Progressive

July

August

September

Progressive

Vr. No.

Amount

Vr. No.

Amount

Vr. No.

Amount

Total

Vr. No.

Amount

Vr. No.

Amount

Vr. No.

Amount

Total

Rs. nP.

October

November

December

Progressive

February

Progressive

March

Progressive

Remarks

Vr. No.

Amount

Vr. No.

Amount

Vr. No.

Amount

Total

Vr. No.

Amount

Total

Vr. No.

Amount

Total

Rs. nP

Rs. nP.

Rs. nP

Rs. nP.

FORM 4

Receipt Book

No.			Counterfoil 196	No.
Received from with the sum of Rupees in payment of Rs.	Letter No. in cash by cheque	Dated 196 on account of		Received from with Rupees in cash by cheque	Letter No. the sum of on account of
Initial Designation.				in payment of Rs.	Signature Designation.

FORM 5

Source from which received	No. of cheque receipts books received together with particulars	Date of issue of receipt/cheque books	To whom issued	Date from which brought into use	Date of closing	Dated initials of the responsible Officer in token of having verified and examined the counterfoils
1	2	3	4	5	6	7

FORM 6

RECEIPTS						ISSUES
Sl. No.	Vocher No. and date	Particulars of stores & furniture	Value	Number of quantity	Date of Orders issue	Number or quantity of issue	Amount if any realised from sale	Date of credit in Cash Book	Dated initials of Accountant	Balance of the each item, after each transaction	Remarks
			Rs. nP.

FORM 7

Sl. No.

Name of the Government servant

No. and date of order fixing the rates of contribution

Monthly Rate of Contribution Payable

Date from which payable

Pension

Leave Salary

Vr. No.

April

Amount

Vr. No.

May

Amount

Vr. No

June

Amount

Vr. No.

July

Amount

Rs. nP.

Vr. No.

August

Amount

Vr. No.

September

Amount

Vr. No.

November

Amount

Vr. No.

December

Amount

Vr. No.

January

Amount

Vr. No

February

Amount

Vr. No

March

Amount

Remarks

Rs. nP.

Rs. np.

Vr. No.

August

Amount

Vr. No.

September

Amount

Vr. No.

November

Amount

Vr. No.

December

Amount

Vr. No.

January

Amount

Vr. No

February

Amount

Vr. No

March

Amount

Remarks

Rs. nP.

Rs. np.

FORM 8

PAYMENT							REPAYMENT
Issuing authority	To whom	Particulars of the advances						Date initials of the Accountant	Balance	Remarks
			Date of payment of the advance	Amount paid	Date	Mode	Amount
				Rs. nP.			Rs. nP.		Rs. nP.

FORM 9

Date

To whom paid Appropriation for each head

No. of Sub-voucher Contingent abstract

FORM 9 contd.

Department Of The

Unusual Charges		Total of each Contingent abstract	Total of each month's bill	Date of detailed bill	Date of admission with initials
Description	Amount

FORM 10

Serial No.

Sanction No. and Date

Amount sanctioned

Particulars of grants

Date of payment

Date of receipt of audited accounts

Date of receipts of utilisation certificate

Remarks

FORM 11

Sl. No.	Date of Purchase	Particulars of securities purchased.	Reference	Amount				Realisation of interest	Remarks (e.g reasons for delay in realisation of interest for short fall)
				Purchase Value	Face Value	Safe custody Receipts No.	Interest for the period from to Amount of Interest due	Amount received,
				Rs. nP.	Rs. nP		Due Date	Period to which the amount related
							Date	Reference to receipt item on Case Book
								Initials of Accountant/Accounts Officer

FORM 12

ESTABLISHMENT REGISTER

Sl. No.

No. and date of sanction order etc. with date indicating the pay etc, admissible from time to time to be attested by an Officer

Name of incumbent with scale of pay

Reference to pay bill

Initials of the officer who checked the pay bill

Pay and allowances drawn

April

Amount

Rs. nP.

Ref. No cheque No. and entry in Cash Book

May etc.

Amount

Remarks

Pay.

D.A.

Salary.

TOTAL

Dedutions.

G.P.F.

C.P.F.

House Rent.

Income tax etc.

TOTAL

Dedution

Net Payable

PART II-Certificates.

Certificates to be given in Part II of Register.

Certified that-

(1) Proper acquittance has been taken for the disbursement of the amounts noted against S.Nos. to in Part I of the Register from the persons concerned for the month of........

(2) Remittances of G.P. Fund, P.C.I., etc., to the authorities concerned have been made, out of the deductions effected from the Pay and Allowances of the previous shown against Sr. Nos.to for the month of

(3) Allowances claimed have been based on the rules in force/proper sanctions.

FORM 13

Travelling Allowance Audit Register Of .............For The Year 19--19.

Date of payment

Number of voucher

Serial Number of bill

Name of Drawing Officer

Date of journey

Object of journey

Amount of bill

Rs. nP.

Admission

Remarks

Date

Initials

NOTE :- The Registrar should be made a personal register of the whole State, a seprate page being opened for each Gazetted Governement servant who may draw travelling allowance. When bills are drawn from a treasury the name of the tresury should be entered in the colum "Number of voucher".

FORM 14

Sl. No.	Period of Account	No. of Voucher of date of receipt under objections	Name & particulars of the party	Advances recoverable Pay T.A.	Amount pending further settlement		Amount service payments for recovery	Reasons for which settlement is pending	Subsequent reminders etc.	Mode of adjustment/settlement
					For what of detailed bills	For other reasons				Month In which admitted/settled		If disallowed or recovered the account in which the item is credited or the number of the voucher from which it is recovered
										Month	Amount of each portion settled/admitted	Date of credit or No. or voucher	Amount
1	2	3	4	5,6	7	8	9	10	11	12	13	14	15

(i) Relating to Grants separately.

(ii) Relating to officers/Estt. separately.

Total of month's transactions pending settlement.

[Total of (i) and (ii) viz., Grants to Office etc., etc.]

TOTAL RUPEES

Deduct-Amount adjusted during.........as in separate adjustment Register.

Balance Carried forward

I certify that I have examined the Register and find it complete in all respects.

Accountant

FORM 15

Month of adjustment	No. of Vouchers, date of number recovery of credit etc.	Objection book item number	Original period of Account	Amount			Cash recoveries of service payments	How adjusted
				Advance recoverable	Items adjusted but awaiting clearance			(a) Recovered in cash. (b) Deducted from bill. (c)Refunded to. (d) Admitted or/detailed Account or Bill. (e) Admitted on a stamped or a formal receipt. (f) Admitted on application. (g) Admitted on sanction of competent authority. (h) Admitted on receipt of Certificate of Audit.
					For want of detailed bill accounts	For other reason
				Rs. nP.	Rs. nP	Rs. nP.	Rs. nP.

FORM 16

Abstract Of Transactions Needing Further Details/Settlement

Month of objection

Amount objected to

Adjusted in April 19

Adjusted in May 19

Adjusted in June 19

Adjusted in July 19

Adjusted in August 19

Adjusted in September 19

Adjusted in October 19

Adjusted in Nov. 19

Adjusted in Dec. 19

Adjusted in January 19

Adjusted in February 19

Adjusted in March 19

Total Adjusted

Balance

Outstanding

Balance 19

Balance

Balance 19

Balance

Balance 19

Balance

April 19

Balance

May 19

Balance

June 19

Balance

July 19

Balance

August 19

Balance

September 19

Balance

October 19

Balance

November 19

Balance

December 19

Balance

January 19

Balance

February 19

Balance

March 19

Balance

Total amount

Adjusted

Balance

University Grants Commission (Budget and Accounts) Rules, 1962