FAROGH-E-TALEEM

5. The amount provided by the Government and will be utilized only on
items for which specified. Just like as.
a) School Annual Budget.
b) Contingent Grant.
c) Special Grants.
d) Govt grant-in-Aid.
e) Non-Salary Budget.(NSB).

6. The amount which is received from the
students and community.
Just like.
a) Farogh-e-Taleem Fund.
b) Donation from Community.
c) Collection of student fine.

7. Charging of Farogh-e-Taleem Fund.
 The School Education Department ,Government of the Punjab,
has approved Rs.20/- per month from each student from all
classes ( Katchi to 10th class) in order to improve the quality of
education by meeting the requirement of Teaching Learning
Process.
 The Head Teacher is authorized to relax this fund from the
deserving students as per direction of Department.
(10% students may be obliged)

8. 1. To enable the school to bring a positive change in their affairs by
initiating a spirit of self-help for school improvement.
2. Involve the contributions of parents through students to facilitate
the school’s projects.
3. With the help of School Council to raise the fund through
Donations from the Community.
4. FRIENDS OF SCHOOL.
To make the friends of school with the objective to serve the
school by making investments in the term of TIME, ENERGY,
IDEAS and CASH for achieving Excellence Performance.

9. 1. All the amount of FTF will be deposit and utilized through the
BANK ACCOUNT title Named FTF Account.
2. The Head Teacher as Chairman /Chairperson and Co-
Signatory of School Council Member will be operate the FTF
Account.
3. All the payments / expenditure incurred with the approval of
School Council.

10. As per Notification of the School Education Department, Govt of the Punjab.
No.SO(A-II)2-5/2003 dated 07.09.2004, the Head Teacher will be expended the
fund after observing all Codal and Procedural formalities with the approval of
School Council.
The Farogh-e-Taleem Fund can be utilized for the following purchase ,
expenditures and educational activities as outlined in the policy.
1. Purchase of Science Equipment of all types.
2. Purchase and Repair of Sports Articles. .
3. Expenses to hold games contests , Refreshment of players ,conveyance
expenses of sports , accommodation and meals expenses of players.
4. Purchase of Library Books , Magazines , Newspapers and periodicals and
Library Reading Room related expenses.

11. 5. Expenditure of Examinations , printing of Question Papers ,
Purchase of Duplicating and related material.
6. Purchase of Audio Visual Aids.
7. Installation of telephone & Internet connection.(subject to
Computer Science 9th , 10th & ICS classes)
8. Purchase of Instructional Material including Computer ,
Geometry Box , Charts , Maps , Black Boards / White Boards ,
Duster and Display Board etc.
9. Purchase of Plants for Tree Plantation / Flower Pots.
10. Expenses for holding of competitions of Co-Curricular Activities
i.e. Holy Quran Qeraat competition , Naat competition , Drama ,
Debates , Speech and Essay Writing.

12. 11. Expenses of students and class In-charge for Educational Trips to
Historical and Geographical places.(No subscription will be taken from
students) [Subject to the approval of Higher Authority]
12. Fee for Scouting / Girl Guiding , Expenses for related items and
accommodation of students , teachers and Head Teacher.
13. Purchase of Medicine for First Aid Box for the students.
14. Appointment of Doctor and Dispenser as part time for the students.
15. Provide the treatment facility to poor and deserving students.
16. Minor work for play Ground only cleanliness & Level, if required and
availability of water for ground & plants.
17. Purchase of Sanitation related articles for Toilets & washroom.
18. Prepare / purchase the Health related Charts for students.
19. Purchase of Weight Machine for Students health care.
20. Holding of Parents Expenses for the Day of Parent-Teacher Meeting.

13. 21. National and Islamic Celebration days expenses in the school.
22. Purchase and Repair of Furniture of Library and related items.
23. Annual Results Day Prize Distribution Ceremony expenses.
24. Purchase of Educational Distinction and Sports prize for students.
25. Purchase of First-Aid Box and related articles for students.
26. Purchase of Medical Equipment relating to First Aid treatment.
27. Purchase of articles related to cleanliness in the school.
28. Purchase of Stationary ,Uniforms and Shoes for the deserving students of
school.
29. Purchase of Optical , Ear Hearing Machine and Toys for deserving students
of school.
30. Purchase of Seeds and fertilizers for the gardening & Flowering in the school.

14. 31. Prize in the form of articles (Towels / Vests) or Prize Bonds on the
occasions like Eid-Milad-ul-Nabi(SAWM) & Pakistan Day etc.
32. Printing of Certificates for giving to the students on the Important
Occasions.
33. Purchase of National Heroes / National Leaders photos for the
classrooms.
34. Expenditure required in form of repairs ,etc , in the library , Science
Laboratories ,purchase of fans , Curtains and other related material.
35. Binding of books of library and other official documents of school.
36. Help for students of SOS Village and Hospital.
37. Any other types of expenditure required for the welfare of the students and
upkeep of the school with the permission of School Council.
38. Purchase of Security Articles just like Armed Gun ,Mattel Detector and other
related material.
39. Purchase of related material for Dengue Activities.
40. Purchase of hand Sanitizer ,Temperature Guns and other related material for
COVIT-19 for the students in the school.

15. 41. Temporary / Daily Basis appointment of Teacher on specific Subject on
contract Basis where necessary. The maximum salary for a temporary teacher
shall be 4000/- per month .More then 2 teachers not be appointed in a school.
42. Maintenance and Repair of School Property.
43. Provision of Missing Facilities such as Electricity , Water Pump ,Boundary Wall,
Toilets and Washrooms.
44. Provision of Refreshment to School Council Members during the School
Council Meeting at the rate of RS.300/-(Per meeting)

16. 1. Name of School.__________________________________.
2. Month & Year.____________________________________.
3. Number of Classes & Sections.______________________.
4. Total Numbers of Students.________________________.
5. Number of Students Paid FTF.______________________.
6. Number of Non-paying Students.___________________.
7. First Instalment Amount.10th of Month.______________.

17. 8. Second Installment Amount.20th of Month.________________.
9. Third Installment Amount. Last day Month.________________.
10. Total Amount Received by Students._____________________.
11. Deposit Receipt from Bank.____________________________.
12. Detail of Expenditures._______________________________.
13. Statement of Income and Expenditures._________________.
14. School Council Meeting Date._________________________.

18. 1. Previous Balance.______________________________.
2. Income of Current Month._______________________.
3. Total Expenditures of Current Month.______________.
4. Arrears after Expenditure._______________________.
5. Amount in Bank Account._______________________.
6. Cash in Hand._________________________________.

19. 1. Should be maintain the FTF school council Proceeding Register in
proper and prescribed format.
2. Minutes of meeting of school council for FTF are recorded in properly.
3. Each entry of Deposit date wise and every entry of payment date wise
& Check No wise should be described in register.
4. At least 7 members should attend the meeting and agree upon some
solution of Issue /Agenda of meeting.

20. A) Purchase up to Rs.50000/- including civil works and repair on the
Prescribed Bill.(No need of Quotations or Tender)
B) Purchase Rs.50000/- up to Rs.200000/- including Civil works and
repair for Local Purchase through Quotations.
C) Purchase more then Rs.200000/- and up to Rs.500000/- including
Civil Works and repair through Tender or as per Finance
Department’s Rules / Advice.

21. 1. Expenditure Plan / School Improvement Plan should be
discussed in the school council Meeting. They must
calculate the Estimate of expenditure required for the
Plan /Issue.
2. FTF is utilized for the welfare of students as per policy
laid down in black & white.
3. The honorable Members of School Council must Signe
with Name at the end of proceeding Register.

22. 1. The Head Teacher is responsible for the proper preparation and maintain of the Cash
Book of FTF.
2. The Head Teacher can be deputed a school teacher for this work through Office Order
Book as the In-charge of FTF for receiving the collected amount from class incharge as
per Installments and other sources.
3. All the monetary transactions should be entered in the Cash Book as soon as they occur.
4. Entry of deposit of fund should be made in Cash Book. Similar case is with the
Expenditures / Payments as per Voucher No , Checque No , Payment Amount with date
in the Cash Book.
5. The Head Teacher must ensure that the monthly collected amount and expended
amount has correct and also confirmed by the bank Balance Statement.
6. At the end of the month the FTF Cash Book is closed by the Head Teacher’s Signature
with date.
7. The Head Teacher must give a Certificate of Verification of cash balance with date and
signature.

23. 8. The disbursed balance depicted as by balance entries on the
payment side are carry forwarded as opening balance on
receipt side for the next month.
9. The entries in the Cash Book should be very neat and clean. If
there is an error, it should be corrected by drawing the pen
through the incorrect entry and inserting the correct entry in
the RED ink above the crossed lines.
10. All the Corrections should be duly attested with Initials of the
Head Teacher.

24. It is certified that all the entries of Deposit & Payment in the Cash Book as per record /
documents. It is also certified that the Cash Balance amounting to
Rs.__________(Rupees_________________) has been checked and found correct.
Signature._________________.
Name of Head Teacher._____________.
Dated.______________________.

25. MAINTTENANCE OF VOUCHER FILE /
VOUCH ACCOUNT.
1. The record of Receipts and Expenditures is maintained in Voucher Fife.
2. All the Requisition / Demand applications for purchase of articles for
school / students should be Recommended by purchase committee,
allowed by the Head Teacher and Approved by the School Council should
be placed in the voucher file in proper manners.
3. All the vouchers are initially signed by the Head Teacher , Purchase
committee and Member of School Council and placed in voucher file in
properly.

26. The Head Teacher will be used observing all proper codes and
procedural formalities. These include proper maintenance of the FTF
Register and Files such as.
1- Income / Expenditure Register /Cash Book.
2- School Council Proceedings Register.
3- School Demands and School Improvement Plan and other
Requirements for use of FTF for the welfare of students & School.
4- Quotations.
5- Vouchers / Bills File.
6- Comparative Statement for Purchase of Articles.
7- Past File (Demand & receipts).
8- Stock Register of articles purchased.

27. AUDIT OF FTF.
 The audit Rules does not apply on expenditure of FTF under the Finical /
purchase Rules as prescribed by Finance Department wide Notification
No.IT(FD)3/2002. Dated 07-01-2004 such as External Audit.
 The School Education Department is authorized to Audit(Internal Audit)
the FTF for Technical Inspection and also refer to audit to 3rd party
Government Department for inspection the FTF Account in Special Case.

32. References Books for Further Reading
 Resource Book for Educational Management by DSD. Punjab. Lahore
,2011,page No.109-111.
 Head Teacher Guide. PCDSP(Pak Canada Debt Swap Project) by
DSD.Punjab.Lahore,2013,Page No.53-64.
 School Leadership Development Progamme.Booklet-1,by
QAED.Punjab,Lahore,2016,Page No.70-77.
 School Council Policy 2007(Amendment.2013) Punjab Education Sector
Reform Progamme-PMIU. Lahore,2013, Page No.17-24.

33. Thanks