Revised NSB Formula to disburse Budget in Schools 2022

Revised NSB Formula to disburse Budget in Schools

Revised NSB Formula to disburse Budget in Schools is based on different things like.

  1. Fixed allocation according to School Category like Primary , Elementary, High and Higher.
  2. Student Enrollment.
  3. Retention of Students enrollment in School.
  4. Budget for Furniture according to requirement.
  5. Sports and Building Operations.
  6. Teacher deficiency in Schools.
  7. Missing Facilities in Schools
  8. Remoteness
  9. Early Child Education

At this time a high School where 1000 students enrolled faced the average Rs.50,000/- electricity bill per month. During last 2 years almost high schools just pay the electricity bills from NSB.
One Fan for 10 Students required, same as 100 Ceiling Fans required for 1000 enrolled students in high School. The 2 to 3 Water Motors of washrooms, Filtration Plant , Tube well and maintenance of Building and Grounds additional Expenses in High Schools.


NO.SO(SNE)PMIU/2021(NSB): Consequent upon the approval of Competent Authority, School Education Department notified Non-Salary Budget (NSB) Formula initially on 06.04.2013 for schools to disburse the Non-Salary Budget for all schools raping within the purview or School Education Department, to further utilize funds by Schools, under School Councils Policy.

2. In continuation of earlier Notification of dated 06.04.2013 & consequent upon the approval of Competent Authority i.e. Chief Minister Punjab, School Education Department has been pleased to notify the Revised Non-Salary Budget (NSB) Formula to disburse budgetary allocations to each school, based on needs and priorities as approved. The revised Formula is as under:-



Allocation as per
Revised Formula



Fixed School Allocation


Amount per school, differentiated By school type (Primary,Elementary, High & Higher Secondary where the entitlement increases accordingly.


Basic Student Entitlement


Amount allocated on the basis of number     of     enrolled students, differentiated and increasing according to Primary, Elementary, High & Higher Secondary School phase


Student Retention Premium


Additional amount for good performing schools with better student retention rate


Furniture Needs


Amount for teacher and student furniture needs based on the furniture deficiency indicator


Sports & Buildings I Operations


Amount for repairing & maintenance of school building & I provision of sports equipment / material disburse on the basis of number of students and total area of school


Teacher Deficiency Indicator


Amount to hire part time teachers, for school with deficient teachers.


Missing Facilities Indicator


Additional component based on requirements & for missing facilities per school & need based principle.




Amount to facilitate the rural schools located in the remote areas, based on the distance of each rural Primary & Middle School from the nearest High Schools.


Early Childhood
Education (ECE)
(actual basis)

R.8000/- per School Per month

Amount for schools having an ECE room for the Payment of stipend to caregiver (Female only).

3. Funds to Schools will be released in Assan Assignment Accounts of District Governments i.e., CEOs/DEAs and will be operated jointly by CEOs (DEAs) and DEOs(SE) of respective Districts as a conditional grant, over and above their PFC share of which shall not be spent for any other purposes as prescribed in School Council Policy. The Accounts of School Councils will be subject to audit, as per relevant rules.

4. PMIU-PESRP, School Education Department will calculate and communicate annual Non-Salary Budgets on the basis of revised NSB Formula, District-Wise and school-wise, on the basis of latest available School Census Data.


Dated the Lahore, 
15th August, 2022
A copy is forwarded for information & necessary action to:-

  1. The Accountant General, Punjab, Lahore.
  2. The Secretary, Govt. of the Punjab, Finance Department.
  3. The Director Generals (Provincial Audit, Punjab, District Governments Audit (North), Lahore and District Governments Audit (South), Multan.
  4. The Programme Director, PMIU-PESRP, Link Wahdat Road, Near QAED, Lahore.
  5. All the Divisional Commissioners, in Punjab.
  6. The Director Public Instruction (SE & EE), Punjab, Lahore.
  7. All the Deputy Commissioners, in Punjab.
  8. All the Chief Executive Officers (D.E.As), in Punjab.
  9. All the Deputy Director (Finance & Budget) D.E.A. in Punjab.
  10. All the District Accounts Officers, in Punjab.
  11. All the DEOs (SE / EE-M & F), in Punjab.
  12. The Section Officer (Schools), Govt. of the Punjab, Finance Department.
  13. PSO to Secretary School Education Department.
  14. PS to Special Secretary, School Education Department.


Revised NSB Formula to disburse Budget in Schools
Revised NSB Formula to disburse Budget in Schools

Revised NSB Formula to disburse Budget in Schools 2022
Revised NSB Formula to disburse Budget in Schools 2022

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