NSB latest Guidelines for High & Higher Schools in Punjab

NSB guideliness issued by District Accounts officer after receiving from Finance Department Government of the Punjab to High and higher Secondary Schools in Punjab. In these guidelines the answer of many question raised by DDO’s in Punjab. Specially a question raised again and again, How to use NSB in Schools and How we make a file for NSB bills in Schools.

The NSB ( Non Salary Budget ) latest guidelines have following points which are compulsory to follow by Headmaster and Principals in Schools.



In the light of the instructions/guidelines contained in Controller General of Accounts, Accountant General Punjab and Finance Department Notifications, issued time to time during 2007 to date, are hereby reproduced, in a simplified manner for better understanding of the DDOs/SDAs Co-signatories,

In order to ensure efficient financial management of the amounts withdrawn out of the SDAs by the co¬signatories, Controlling Officers, DDOs and the administrative heads; the prominent instructions are hereby reproduced;
Pre-Audit’s Responsibility

SDAs Co-Signatories (DEA’s CEO & DEO Secondary) are responsible for developing a strong Internal Control Structure, ensuring a flawless “Pre-Audit Mechanism”; District Accounts Office has no responsibility, in this regard.

DDOs Withdrawal of Money out of SDA (NSB Fund)

  1. The SDA (NSB Fund) is merely meant for Non-Salary Budget (NSB) i.e to cater the Non-Salary needs of the institution, in no case salary of an individual may be drawn out of it; Similarly, Non-Salary Payments on account of Financial Assistance to Deceased Employees, Medical Charges, Leave Encashment TA/DA etc. can’t be paid out of NSB Fund, such Non-Salary payments needs separate budget from DEA.
  2. No money can be drawn, in advance.
  3. Practice of keeping Money as “Cash in Hand” must be strictly discouraged.
  4. School Council meeting and approval required for each work done inside the school from Public money.
  5. All Bills must be completed through a registered firm with FBR.
  6. Assessment Committee submit a report after checking the School money in NSB account. If sufficient money is available after calculation of utility bills than give approved and submit report.
  7. Action Plan for School must be written according to school needs and set priorities with respect to students needs.
  8. Purchase Committee must be give written report and attached with Bills.
  9. Inspection Committee must inspect the items purchase via schools Council.
  10. all items purchase in the school must be entered in Stock register and signed by Head Teacher.
  11. Money may be withdrawn out of NSB Fund’s Bank Account, if and only if, a validly accrued liability exists, for payment.
  12. A Financial Claim/Bill/Voucher must be ready, in all respects, before withdrawal of money from the NSB Fund, for payment of a validly accrued liability.


  13.  “Cash Book” must be written on monthly basis; other relevant registers like Stock Register, M&R Register etc. may also be maintained.
  14. Each Financial Claim/Bill/Voucher must have a “Financial Sanction” from the concerned Competent Authority, under the governing “Punjab District Authorities (Delegation of Financial Powers) Rules 2017”, before withdrawal of money from the NSB Fund.
  15. Each Financial Claim / Bill / Voucher involving Construction/Civil Works must have a “Technical Sanction” from the concerned Competent Authority, under the governing “Punjab District Authorities (Delegation of Financial Powers) Rules 2017”, before withdrawal of money from the NSB Fund.
  16. All the financial rules are applicable like “Punjab Financial Rules“, PPRA Rules etc.
  17. All the Vouchers amounting between Rs.75,000 to Rs.200,000 demand prior “Quotation Process” and subsequent “Comparative Statement” thereof.
  18. All the Vouchers amounting to Rs.200,000 or higher demand a proper procedure under “PPRA Rules” like advertisement/printing in national newspapers through “Director Genera! Public Relations Lahore”, advertisement on “Punjab PPRA’s Website” and then rest of the process may be followed in letter and spirit, as described in “PPRA Rules“.
  19. The Utility Bills like Electricity, Telephone, Sui Gas and Water Supply Bills etc should be paid, on or before the due date(s), as Payment of “Late Surcharge(s) on Utility Bills” due to negligence of DDOs, doesn’t cover under rules of SDA (NSB Fund); such “Late Surcharge(s)” may be paid out of the pocket of the responsible official/DDO(s).
  20. According to the nature of a Financial Claim/Bill / Voucher the Governmental Taxes like “General Sales Tax (GST)“, “PRA’s Sales Tax” and “Income Tax” where applicable, must be paid in full and a certificate dully authorized by FBR must also be sought from the concerned “Supplier/Contractor“; the same certificate may be annexed with the voucher(s).
  21. Since, the DAOs aren’t performing the function of “Pre-Audit“, the Governmental Taxes like General Sales Tax (GST), PRA’s Sales Tax and “Income Tax” where applicable, must be paid in full, in accordance with the rates for the nature of purchase, at the time of payment to the “Supplier/Contractor“, because the proportion of the Taxes which were used to be deducted by DAOs as “At Source” isn’t possible in the current setup of “Pre-Audit“.
  22. The “Cash Book” must be synchronized with the “Bank Balance” showed in the “Bank Statement” of the NSB Fund’s Bank Account.
  23. The “Bank Charges” deducted by the bank, on account of “Federal Excise Duty (FED)“, Cheque Book Charges etc. must be entered in the “Cash Book“, accordingly.
    Post — Audit
    The SDA (NSB)’s Co-Signatories (DEA’s CEO and DEO Secondary) and the DDOs shall ensure to get “Post-Audited” their NSB Record from this office, by submitting their fully vouched account dully reconciling with Cash Book, FBR’s Tax Certification and NSB Fund’s Bank Statement; for due course of Post Audit of NSB out of the SDA (Special Drawing Account), latest by 15th of each month.
  24. Cheque book counter foil must be completed and DDO signature at back of Counter Foil.
  25. Photocopy of Cheque must be attached with each bill of NSB.




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