sop_dtrti_nadt
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NADT STANDARD OPERATING PROCEDURETRANSCRIPT
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
0
DIRECT TAXES REGIONAL TRAINING INSTITUTESCO No. 132-133, 3rd Floor, Sector 34-A, Chandigarh
Phone Nos:0172-2615283,2620134 FAX:0172-2620569 Email:[email protected]
Ahemdabad
Bangalore
Chandigarh
Chennai
Mumbai
Lucknow
Kolkata
An Initiative for Institutional Memory, Transparency and Good Governance
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
1
Standard Operating Procedure
An Initiative for Institutional Memory, Transparency and Good Governance in RTI
1 Introduction to Standard Operating Procedure Manual for RTI ____________________ 3
1.1 Regarding Documentation of Standard Operating Procedure _______________________ 3
2 Administrative Matters _____________________________________________________ 7
2.1 Regarding Routing of Files____________________________________________________ 7
2.2 Regarding Allocation of Duties ________________________________________________ 7
2.3 Regarding Monthly Reporting _________________________________________________ 7
2.4 Regarding Disbursal of Honorarium to Speakers. _________________________________ 8
2.5 Regarding Intimation to CCIT (CCA) regarding Non-attendance of trainees. _________ 8
2.6 Regarding Stock Register _____________________________________________________ 8
2.7 Regarding Contingent Staff ___________________________________________________ 9
2.8 Regarding Training Allowance and Sumptuary allowance etc. ______________________ 9
3 Regarding Academic Matters _______________________________________________ 10
3.1 Regarding Planning for Courses to be conducted by RTI. _________________________ 10
3.2 Regarding Teaching Materials and Databank of Case Studies _____________________ 11
3.3 Regarding Databank of resource persons _______________________________________ 12
3.4 Checklist for Course Planning ________________________________________________ 12
3.5 Checklist for Conduct of Course ______________________________________________ 13
3.6 Regarding Maintenance of Files and Institutional Memory for Courses Conducted. ___ 13
3.7 Regarding analysis of feedback from participants regarding Faculty and Courses
Conducted. ______________________________________________________________________ 14
3.8 Regarding Capacity building Of RTI Staff/ Faculty. _____________________________ 14
3.9 Regarding Database of Participants, and Faculty and Training Needs Analysis _______ 14
4 Annexures ______________________________________________________________ 15
4.1 Annexure-1: Format for Monthly Progress Report of RTIs/MSTUs to accompany the DO
letter 15 4.1.1 Format for Monthly Progress Report of RTIs to accompany DO Letter _______________________ 15 4.1.2 Format for Monthly Progress Report of MSTUs _________________________________________ 16
4.2 Annexure: Feedback Form __________________________________________________ 17
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
2
4.3 Annexure: DG NADTs Office Order No. 1373 dated 24.06.10 Regarding Training
Allowances ______________________________________________________________________ 18
5 Background for Financial Standard Operating Procedure for RTIs _______________ 24
6 Regarding Bills and their Sanction __________________________________________ 25
7 Regarding Honorarium ___________________________________________________ 26
8 Regarding Sanction Orders ________________________________________________ 27
9 Regarding Paid Courses ___________________________________________________ 27
10 Regarding Boarding and Lodging expenses of Faculty and Participants __________ 27
11 Regarding Log Books ___________________________________________________ 28
12 Regarding Stock Register ________________________________________________ 28
13 Regarding Cash Book ___________________________________________________ 28
14 Regarding Settlement of Advances and Closure of Course File __________________ 29
15 Regarding Statements to be furnished to NADT and their formats _______________ 29
16 E-filing of TDS Return by DTRTIs _______________________________________ 29
16.1 Annexure 2 Office Memorandum Regarding Delegation of financial powers to HODs
F.No. 15/6/2008-IFU-III(EC) dated 06.06.2008 ________________________________________ 31
16.2 Annexure 3 Office Memorandum No. 13024/2/2008-Trg-I dated 03.03.2009 Regarding
Honorarium for Guest Faculty _____________________________________________________ 42
16.3 Annexure 4 Sanction Order format for outsourcing of training courses/faculty under rule
13(2) of DFPRs under item no. 18 of Schedule V of DFPRs ______________________________ 43
16.4 Annexure 5 Monthly Expenditure Statement __________________________________ 44
16.5 Annexure 6 Five Monthly Budget Statement __________________________________ 47
16.6 Annexure 7 Ten Monthly Budget Statement ____________________________________ 53
16.7 Annexure Regarding Training Needs Analysis (TNA) Formats _____________________ 56
17 Team DTRTI Chandigarh _______________________________________________ 60
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
3
1 Introduction to Standard Operating Procedure Manual for RTI
The Direct Taxes Regional Training Institute was established in 2001 and has done some
excellent work in the area of training especially in the past three years. Unfortunately due to
shortages of staff and frequent changes in personnel the institutional memory and record
keeping appears to have been impacted as I am sure happens in all RTIs since all have
problems with staff shortages and frequent transfers.
For instance the biggest challenge in most RTIs perhaps is to obtain files pertaining to
correspondence/ information regarding what are Repeat Courses and other pending issues.
Proper maintenance of record, and proper handing/taking over thereof, when an incumbent is
transferred ensures that a successor starts work with what is commonly termed Institutional
Memory rather than a clean slate.
If the Regional Training Institutes are is to grow, and each successive set of incumbents to
benefit from the hard work put in by their predecessors then proper filing and information
management is a priority. Similarly the reporting of statistics requires accuracy and record since
any variation in statistics in continuing correspondence can lead to embarrassment for the
Institute if these mistakes are pointed out by a higher office.
1.1 Regarding Documentation of Standard Operating Procedure
A Standard Operating Procedure (SOP) is a set of instructions covering those features of
operations that lend themselves to a definite or standardized procedure without loss of
effectiveness. Standard Operating Policies and Procedures can be effective catalysts to drive
performance improvement and improving organizational results. Every good quality system is
based on its standard operating procedures.
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
4
To streamline the procedure of administration, conduct of courses and build institutional
memory of the RTI we have attempted a SOP. This will ensure a certain uniformity in the
handling of common areas of concerns. The SOP also meets the requirements of the
Administrative Reforms Commissions recommendations.
The SOP was put out for the comments of all officers of RTI and wherever pointed out by any
member of staff, or officers suitable amendments are being made. The SOP was presented
at the Annual Trainer Conference in January 2010 and we would be very grateful for feedback
and suggestions for its improvement so that it emerged as a convenient handbook for RTI
officers and staff.
Please e-mail at [email protected] or call ITO (HQ) at Ph. No. 0172- 5079790 with
suggestions.
With Warm Regards, from Team RTI
(Punam K Sidhu) Director of Income Tax
DTRTI, Chandigarh
Team RTI
Sh. Rajinder Singh, Addl. DIT
Sh. Sumer Chand, DDIT
Sh. Mahender Singh, AADIT
Sh. Ashok Kumar Mehta, AADIT
Sh. Munish Rajani, ITO MSTU Delhi
Sh. Anuj Garg, ITO, MSTU, Patiala
Inspectors and Staff
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
5
Standard Operating Procedure
For
Administrative Matters
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
6
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
7
2 Administrative Matters
2.1 Regarding Routing of Files
All academic matters and matters pertaining to teaching inputs will be routed through
Addl Director.
For assistance in academic matters Senior TAs will be assigned to Addl. Director,
Deputy Director and Assistant Director apart from secretarial assistance.
All administrative matters will be routed through the OS and ITO (HQ) directly to
Director.
The ITOs, MSTU, Delhi and MSTU, Patiala will report directly to Director.
2.2 Regarding Allocation of Duties
Duties of Officers and staff reporting through Addl Director will be allocated as per Office
Order to be issued under the signatures of the Addl Director under intimation to the
Director.
Duties of Officers and staff reporting through OS and ITO(HQ) will be allocated as per
Office Order to be issued under the signatures of the ITO(HQ) after obtaining the
approval of the Director .
Each TA/ Inspector will be responsible for the files maintained by him and action pending
therein.
2.3 Regarding Monthly Reporting
Format for Reporting will be as per Annexure-1.
The Addl.Dir will send her monthly D.O and MPR covering the work done by her and the
Dy Dir/Asst Dir/ Addl Asst Dirs work so that it is received in the office of the Director by
2nd of every month.
Dy Dir/Asst Dir/ Addl Asst Dirs will send their monthly D.O and MPR to the Addl.
Director by the Ist of every month
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
8
In respect of ITOs, MSTU, Delhi and MSTU, Patiala also monthly D.O and MPR should
be received by 2nd of every month. ITO (HQ) will compile the reports received from Addl
Director and ITOs, MSTU so that Directors D.O can be compiled there from and sent by
5th of every month as required.
2.4 Regarding Disbursal of Honorarium to Speakers.
Advance for honorarium should be drawn well in time.
Honorarium should be disbursed to the Speakers immediately after the session has
been taken and formalities completed.
Honorarium should be accompanied by a letter in standard format signed by Addl
Director.
The Course Director would be responsible for submitting the receipts to the cashier.
Quantum of honorarium is governed by O.M. 13024/2/2002-Trg dated 3rd March 2009.
Regarding Outsourcing of Training See para 7 of Financial SOP.
2.5 Regarding Intimation to CCIT (CCA) regarding Non-attendance of trainees.
First Intimation to CITs concerned should go on the morning of commencement of the
course and second after completion of the course. The list regarding non-attendance of
trainees should be compiled by the Addl Director for intimation to the CCIT (CCA) though
whom nominations are received under endorsement to the concerned CCIT and put up to
the Director for issuance.
2.6 Regarding Stock Register
CCIT Office vide letter No CC/CHD/MISC 63/07/847/dt 7-12-2007 have communicated
guidelines regarding maintenance of Stock Register as per GFR. The Stock Register
has to be maintained as per GFR 2005 by the officer/official appointed the custodian of
the Stocks vide office order issued by Director. (Existing Order no FNo
DTRTI/Chd/38/Office Order/2008-09/09 dt 2-4-2009).
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
9
The Stock Register must be regularly maintained
as per GFR 2005
duly supported by room wise lists of stock and
every year a certificate obtained from three persons namely the Custodian of the
stock, the OS and the Cashier on the 31/3 after physical verification and pasted on
the stock register.
2.7 Regarding Contingent Staff
The system of engaging daily wage help has been advised to be completely
discontinued as per DOF/No A-12034/1/20004/Ad-1A of GOI Ministry of Finance, Dept
of Revenue dt. 4/10/Dec, 2008.
The shortage of staff being considerable, essential requisitions shall, in future, be made
as per CCIT (CCAS) letter F.No CCIT/CHD/EB/AS-32-Vol-1/2007-08/2128/dt 4th Feb
2008.
2.8 Regarding Training Allowance and Sumptuary allowance etc.
Training allowance @30% of basic pay and sumptuary allowance @Rs. 3500 p.m for
Director, Rs. 2500/- for Course director and Rs. 2000/- for Course Counsellor is allowed
vide DOPT O.M dated 05.09.08 (Refer office order of DG NADT dated 24.06.10 for details
placed at Annexure 4.3 hereto.
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
10
3 Regarding Academic Matters
3.1 Regarding Planning for Courses to be conducted by RTI.
Once the training calendar is approved by NADT, the courses will be assigned by the
Addl Dir among the Dy. Dir /Asst Dir /Addl Asst Dir after obtaining the approval of the
Director.
Planning for courses thereafter should be atleast 2 months before the scheduled
date of the course This has been inserted after obtaining feedback from officers
invited as faculty and senior officers with whom the matter of difficulty in obtaining
appropriate faculty was discussed.
Communication for Guest Faculty should be under signatures of Director or in his/ her
absence by Addl Director on standard formats with Course Schedule as Annexure.
Courses should ideally commence on Monday as it allows participants to travel on
Sunday and be back on Friday in their offices. The last week of the month should also
be avoided as month end formalities of reporting take precedence
Each Course should be followed by a debriefing session with Director so that Course
learnings/ feedback can be documented and the file closed.
It should be the endeavour of the RTI that the training calendar each year should
include atleast 10% new courses. Each of the officers should make an attempt to
develop atleast one new course each year.
All RTIs are requested to necessarily train the newly recruited inspectors of Income
Tax before they are posted to the field. (NADT Directive).
In respect of any self-nominations received to attend training programmes at RTIs
from officers who are posted outside the jurisdictions of respective RTIs the same may
be approved, if the self-nominations are recommended and forwarded by their
immediate superior authorities. (NADT Directive.)
It was decided that all skill- oriented (assessment related) courses should be
completed latest by September, 2009. (NADT Directive.)
Specialized course on internal audit is to be conducted separately for officers in the IT
Department and for the officers of C & AG. (NADT Directive)
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
11
3.2 Regarding Teaching Materials and Databank of Case Studies
All participants should be advised to
Carry their lap-tops as it would facilitate participants in their learning process
and also encourage them to use these as study/investigation aids.
Bring along copies of quality assessments framed/ copies of returns which
they wish to discuss w.r.t audited accounts or deductions claimed so we can
build up an Archive of study materials.
May frame specific queries to be answered w.r.t issues they would like to
have clarified.
The Addl. Director will work towards the maintenance of a comprehensive digital
data bank of teaching materials and case studies.
Case Studies should be sourced from the NADT as well as training region i.e. NWR
and Delhi and from the presentations of visiting faculty and trainees in their
experience sharing.
It would be appropriate if this databank is archived for separate categories, for which
some suggestions are as under:
Separate trades; Important deductions such as S 80I / S10 Transfer pricing International Taxation matters Emerging areas of taxation TDS matters Judicial matters Penalty and Prosecution matters General management subjects
To facilitate visiting faculty and trainees, this material should be freely available for
their assistance and information.
Any course materials/publication/books that are being prepared by the RTIs should
be forwarded to DIT(RSP&PR), Delhi through DG, NADT (NADT Directive)
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
12
The Course Directors of the 62nd batch sought the co-operation of the RTIs in
identifying resource persons and sending case studies of good quality for the
induction training. (NADT Directive)
A publication of good articles for next Trainers Conference (NADT Directive)
3.3 Regarding Databank of resource persons
Bio-data of visiting faculty members to be digitized by Addl. Director and put in
Databank of Resource Persons. Then repeat speakers need not be asked to
furnish their biodata every time.
Evaluation from feedback forms may also be entered on this. For further details on this
exercise guidance can be obtained from NADT, Nagpur where this is being done.
Details of resource persons should also be obtained from NADT, Nagpur.
3.4 Checklist for Course Planning
1. Draft Course Schedule and Proposed Faculty to be approved
2. Letter to CCIT (CCA) for Nomination Request that E-mail/cellphone etc be provided as part of letter so that course details, reading material, boarding lodging details can be provided.
3. Course Schedule be finalized after receipt of nominations
4. Letters for honorarium and expense advance be issued
5. Letter to Faculty with request for Bio-data
6. Participants be e-mailed course details, reading material, boarding lodging details
7. In case of venue being different from RTI letters regarding logistical arrangements
8. Duty List of Staff on date of course/collection of presentations
9. Letter to Chief Guest for inauguration/ valediction.
10. Letter for UT Guest House
11. Car duties for Drivers
12. Advance Duty for Bus Driver
13. Order for (Lunch/tea) catering etc.
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
13
3.5 Checklist for Conduct of Course
Preparation and allocations of duties for conduct of course can be made as per the following
checklist:-
1. Assignment of Bus and Vehicles for pick-up etc 2. Working of Mike/Projector & Computer/ACs 3. Name plates of speakers and bio data for introduction and change of name
plates before speakers change. 4. Folders + Schedule + CD for distribution 5. Name tag for participants 6. Acts & Rules 7. Water Bottles 8. Attendance Sheet + Certificates 9. Camera Charged 10. Board cleaned 11. Cleanliness of bathrooms/soap/towels 12. Cleaning of rooms class room/faculty room 13. Tea + Biscuits/ Lunch 14. Advances for Honorarium/ Lunch etc. 15. Disbursement of honorarium and getting receipts. 16. Thanks letters + momentoes 17. List for Valediction 18. Feedback forms 19. Dining room arrangements 20. Welcome message on White Board and two mobile welcome boards.
3.6 Regarding Maintenance of Files and Institutional Memory for Courses Conducted.
A box file/Ring binder or separate file should be maintained by the course director for each
course conducted and all material/correspondence should be available on each file. A
check list is being provided to facilitate this exercise;
Course Schedule.
List of trainees who were nominated for the course.
List of faculty with name, address and telephone numbers.
Bio-data of faculty members to be placed on file and also put in Databank of
Resource Persons with evaluation from feedback forms.
Feed back form regarding course wrt speakers/ course content should be evaluated
and evaluation extract prepared.
Intimation to the CCIT regarding absentee trainee.
Details in following format which are used for compilation of statistics/MPR
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
14
S
N
o
Name of
course
Period
i.e.
dates
Durati
on
Days
Station Level of trainee
Gr. A,B,C,D
No. of
trainees
Nominated
No. of
trainees
attended
E-mail Mobile
No.
Presentation material used by faculty to be collated and written on a CD and CD
placed in folder as well as entered onto Databank of teaching materials.
Detail of disbursement of payments to faculty and intimation thereof to cashiers
record.
3.7 Regarding analysis of feedback from participants regarding Faculty and Courses Conducted.
Feed back form regarding course wrt speakers/ course content should be evaluated
and evaluation extract prepared and put up to Director by the Addl Director.
Evaluation from feedback forms may also be entered on Databank of Resource
Persons.
3.8 Regarding Capacity building Of RTI Staff/ Faculty.
Staff at RTIs/ NADT to look for opportunities to build their capacities and upgrade their
skills through national and international experiences such as the IBFD courses etc (NADT
Directive).
3.9 Regarding Database of Participants, and Faculty and Training Needs Analysis Using Approach a database of participants and course details has been compiled for
2010-11 and the following fields have been set
Blank Database
Ramlal Bansal
Name
Shimla
Station of Posting
Pr AG Shimla
CIT Charge
AAO
Designation
9882535018
Mobile Number
E-Mail
Audit Course for Pr A
Course Attended
7-4-10 to 9-4-10
Dates
2010
Year Other
course-1 of 2010-11
Remarks
It should now be possible to very easily generate reports on participants by designation, etc and nature and number of courses done. A comprehensive training needs analysis (TNA) should precede the planning of courses scheduled. Refer letter placed at page 54 to 56 for formats.
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
15
4 Annexures
4.1 Annexure-1: Format for Monthly Progress Report of RTIs/MSTUs to accompany the DO letter
4.1.1 Format for Monthly Progress Report of RTIs to accompany DO Letter
S.No. Subject Addl
Director
Dy.
Director
Asstt.
Director
Addl.Asstt.
Director
1 Lectures taken
2 Monograph/ Handout
prepared
3 Conduct of courses
Brief details along with statistical
details as per format below **.
4 Planning of courses with
details regarding scheduled
/newCourses/new topics in
repeat courses
5 Evaluation of feedback and
development of resources i.e.
speakers
6 Any other academic activity
7 Any other creative or special
work done
8 Work done on databank
9 Miscellaneous
Format for serial No 3**
S
N
o
Name of
course
Period
i.e. dates
Duration
Days
Station Level of trainee
Gr. A,B,C,D
No. of
trainees
Nominate
d
No. of
trainees
attended
E-mail Mobile
No.
Repeat
or New
Course
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
16
4.1.2 Format for Monthly Progress Report of MSTUs
S.No. Subject MSTUs Patiala/ Delhi
1 Lectures taken
2 Monograph/ Handout prepared
3 Conduct of courses
4 Planning of courses with details regarding
scheduled/new Courses/ new topics in
repeat courses
5 Evaluation of feedback and development
of resources i.e. speakers
6 Any other academic activity
7 Any other creative or special work done
8 Work done on databank
9 Miscellaneous
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
17
4.2 Annexure: Feedback Form
DIRECT TAXES REGIONAL TRAINING INSTITUTE
SCO No. 132-133, 3rd Floor, Sector 34-A, Chandigarh
Phone Nos: 0172- 2615283, 2620134 FAX: 0172-2622133
Email:[email protected]
We at DTRTI Chandigarh would like to be able to help to make training more relevant and meaningful- so help us to help you by taking time out
to fill in this feedback form
Sessio
n
Topic
Faculty
Feed Back
(Please Give Comments under heads given)
Quality of
Content
Presentatio
n Skills
Practical
Examples/
Case law
Coverage of
Topic-
adequacy of
time
Overall Rating
(as Satisfactory, Good,
Excellent or Outstanding).
1st
2nd
Any suggestions regarding course curriculum or areas of skill enhancement for future courses.
Any suggestions regarding improving facilities in the Regional Training Institute.
Can the RTI provide ongoing assistance/support to Assessing Officers to frame quality assessments?
What form can this assistance/ support take? For e.g.: Apart from short courses, material be
circulated regarding latest decisions in favour of Department, brief notes on new sections,
amendments, details of quality assessments framed on topical issues etc
Note: - This Feedback form is required for the purpose of improving the performance of the training. Feel free to offer your frank views and meaningful ideas for
the purpose of improvement in the training session to be conducted in future. Your views shall be kept confidential.
Name and Signature
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
18
4.3 Annexure: DG NADTs Office Order No. 1373 dated 24.06.10 Regarding Training Allowances
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
19
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
20
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
21
Standard Operating Procedure
For
Financial Matters
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
22
General Principles Relating to Expenditure and Payment of Money
Rule 21. Standards of financial propriety. Every officer incurring or authorizing expenditure from
public moneys should be guided by high standards of financial propriety. Every officer should also
enforce financial order and strict economy and see that all relevant financial rules and regulations are
observed, by his own office and by subordinate disbursing officers.
Among the principles on which emphasis is generally laid are the following :
(i) Every officer is expected to exercise the same vigilance in respect of expenditure incurred from
public moneys as a person of ordinary prudence would exercise in respect of expenditure of his own
money.
(ii) The expenditure should not be prima facie more than the occasion demands.
(iii) No authority should exercise its powers of sanctioning expenditure to pass an order which will
be directly or indirectly to its own advantage.
(iv) Expenditure from public moneys should not be incurred for the benefit of a particular person or a
section of the people, unless
(a) a claim for the amount could be enforced in a Court of Law, or
(b) the expenditure is in pursuance of a recognized policy or custom.
(v) The amount of allowances granted to meet expenditure of a-particular type should be so
regulated that the allowances are not on the whole a source of profit to the recipients.
Rule 22. Expenditure from public funds. No authority may incur any expenditure or enter into any
liability involving expenditure or transfer of moneys for investment or deposit from Government
account unless the same has been sanctioned by a competent authority.
Rule 25. (1) Provision of funds for sanction. All sanctions to the expenditure shall indicate the
details of the provisions in the relevant grant or appropriation wherefrom such expenditure is to be
met.
Rule 26. Responsibility of Controlling Officer in respect of Budget allocation. The duties and
responsibilities of a controlling officer in respect Of funds placed at his disposal are to ensure :
(I) That the expenditure does not exceed the budget allocation.
(ii) That the expenditure is incurred for the purpose for which funds have been provided.
(III) That the expenditure is incurred in public interest.
(iv) That adequate control mechanism is functioning in his Department for prevention, detection
of errors and irregularities in the financial proceedings of his subordinate offices and to guard
against waste and loss of public money, and
(v) That mechanism or checks contemplated at (IV) above are effectively applied.
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
23
Standard Operating Procedure For Financial Matters
5 Background for Financial Standard Operating Procedure for RTIs _______________ 24
6 Regarding Bills and their Sanction __________________________________________ 25
7 Regarding Honorarium ___________________________________________________ 26
8 Regarding Sanction Orders ________________________________________________ 27
9 Regarding Paid Courses ___________________________________________________ 27
10 Regarding Boarding and Lodging expenses of Faculty and Participants __________ 27
11 Regarding Log Books ___________________________________________________ 28
12 Regarding Stock Register ________________________________________________ 28
13 Regarding Cash Book ___________________________________________________ 28
14 Regarding Settlement of Advances and Closure of Course File __________________ 29
15 Regarding Statements to be furnished to NADT and their formats _______________ 29
16 E-filing of TDS Return by DTRTIs _______________________________________ 29
16.1 Annexure 2 Office Memorandum Regarding Delegation of financial powers to HODs
F.No. 15/6/2008-IFU-III(EC) dated 06.06.2008 ________________________________________ 31
16.2 Annexure 3 Office Memorandum No. 13024/2/2008-Trg-I dated 03.03.2009 Regarding
Honorarium for Guest Faculty _____________________________________________________ 42
16.3 Annexure 4 Sanction Order format for outsourcing of training courses/faculty under rule
13(2) of DFPRs under item no. 18 of Schedule V of DFPRs ______________________________ 43
16.4 Annexure 5 Monthly Expenditure Statement __________________________________ 44
16.5 Annexure 6 Five Monthly Budget Statement __________________________________ 47
16.6 Annexure 7 Ten Monthly Budget Statement ____________________________________ 53
16.7 Annexure Regarding Training Needs Analysis (TNA) Formats _____________________ 56
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
24
5 Background for Financial Standard Operating Procedure for RTIs
There typically are several concerns and problems in financial management at RTIs.
One of these pertains to delegation a financial power whereunder officers have drawn
honorarium / advances and not submitted bills for finalization. In several cases bills keep
pending settlement in violation of GFR guidelines. Where the officer has spent more than the
advance there are complaints of delay in release of funds. However it will be appreciated that in
absence of bills / voucher / receipt a sanction order cannot be passed or a bill prepared by
cashier. Further advances are drawn course, wise while bills are submitted in stacks of
unrelated expenditure where the expenditure, advance and final amount outstanding or payable
are difficult to reconcile.
Sanction claims for honorariums are often made without reference to circular governing
these. No TDS is deducted on large honorarium payments and payments to a single officer
were in excess of Rs. 5000/- p.a. There are also allegations that bills received are revised and
both original and revised bills are submitted to different officers for sanction under the
delegation of financial powers. The fact of non-maintenance of stock register for fixed assets,
room-wise inventory and consumables register or its regular posting is also an issue of concern.
To facilitate streamlining and parity in financial matters in all RTIs this SOP has been
prepared after incorporating suggestions from staff and officers.
Suggestions for amendment, improvement and corrections are welcome and indeed solicited !
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
25
6 Regarding Bills and their Sanction
1. No Credit bill will be honored unless it is supported by a written order from officer / Office
Superintendent and clearly indexed with the training course.
2. Bills will be procured within four working days of the expenses having been incurred, for a
course.
3. Bills will be verified by the Officer who incurs / places order for the expense.
4. Bills should be submitted. w.r.t courses conducted by academic unit, so that cross
reference is readily available for purpose and expense incurred. (Performa for
submission of bills attached herewith as Annexure-1) Bills will be submitted through
Addl. CIT for academic purposes after verification by Addl. DIT.
5. Bills for administration will be submitted through OS and ITO (Hq) after verification by
them.
6. After receipt, bills will be put up within four working days for sanction by TA to whom the
duty is assigned.
7. Cashier will ensure that bills are prepared and sent to FPU within one week of receipt by
him. In lieu of date of receipt, signature of receiving Clerk in FPU should be obtained on
office copy.
8. Encashment of Cheque and disbursal of cash should be within two working days of
receipt.
9. Monthly Expenditure under each head should be reconciled with ZAO/FPU within ten days
from the end of the Monthly basis.
All sanctions will be governed by GFR 2005 and the OM F No 15/6/2008-IFU-III(EC) dt 6th
June 2008 placed at Annexure-2
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
26
7 Regarding Honorarium
1. Honorarium in respect of officers has to be debited in head salary while honorarium to
outsiders should ideally to be debited to OE.
2. All sanction will be governed by OM No. 13024/2/2008-Trg I dated 3rd
March 2009
(Annexure-3) and item no. 18 schedule V of DFPR read with rule 13(2) and CBDTs
order F.No. 1-11020/45/2003-AD-9 dated 30.07.2003.
3. Honorarium payment can be drawn as advance for which purpose administrative
sanction must be taken. Drawal of Advance should be in the same file as sanction
order.
4. However Sanction order to incur the expenditure will be passed by the office of
Director only on completion of Course after the faculty list is final.
5. One sanction order only should be taken for each course and will be governed by OM
No 13024/2/2008-Trg I, Government of India, Department of Personnel and Training,
Training Division placed at Annexure-3.
6. Outsourcing of training i.e. expenses in excess of Rs 4000 per session is treated as
fee payable under item no 18 of schedule V of DFPRs and will be met out of
sanctioned grants of office expenses after obtaining DGIT NADTs orders by virtue of
Boards order in F No 1-11020/45/2003-AD-9 dt 30-7-2003 delegating the powers for
outsourcing of training courses/ faculty under Rule 13(2) of DFPRs. Draft Order
placed at Annexure-4 for reference.
7. If a sum is drawn in excess of amount spent it will be deposited in treasury within 24
hours of completion of course. For this purpose, the Administrative wing will send a
copy of final schedule and faculty with honorarium paid details on priority within 24
hours of completion of course.
8. Upto 3rd
March 2009 annual ceiling of Rs. 5000/- applied to Government employees,
which now stands amended to 30 days or 60 session in a year whichever is lower, as
per OM No. 13024/2/2008-Trg I dated 3rd
March 2009.
9. TDS is to be deducted on honorarium and a register maintained to facilitate this as
also noting down of PAN of recipient faculty.
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
27
8 Regarding Sanction Orders
Sanction orders will be passed within four working days of receipt. Despatch no will be
posted in said bill receipt register by OS/Cashier.
Format for order sheet should be uniform and entry should be on one side only with
one order per page and list of bills should be appended both with sanction order on file
as well as on order sheet.
9 Regarding Paid Courses
An account will be opened in the name of ITO(HQ) with nomenclature DTRTI paid
Courses Account. All cheques received will be deposited therein. Payments can be
made out of the same by using cheque facility for the paid course.
For paid courses departmental participants will be charged in cash against a bill
supported by a list of participants to determine per head cost. This can be claimed as
TA/DA by them.
If food expenses are not collected against designated courses as per administrative
sanction then such bills will not be a fit charge on OE.
10 Regarding Boarding and Lodging expenses of Faculty and Participants
Boarding and lodging expenses of non-service faculty will depend on sanction of
honorarium/ administrative approval and instructions in this regard cited supra.
Boarding and lodging expenses, taxi charges etc of in-service faculty will depend on
eligibility as per service rules and facilitation to be provided with administrative
sanction of HOD to make them comfortable.
Boarding and lodging expenses, taxi charges etc of in-service participants will depend
on eligibility as per service rules and may be claimed by them and shall not be fit
charge on OE except in exceptional circumstances with prior administrative approval
of HOD.
Facilitation services shall be provided for making boarding and lodging arrangements.
If boarding and lodging expenses are not collected against designated courses as per
administrative sanction by academic wing making the said facilitation then such bills
will not be a fit charge on OE.
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
28
11 Regarding Log Books
1. All bills for hired vehicles to be supported by logbooks certified by the users within
the mileage allowed ie 2000 km per month or 24000 km per annum.
2. The log book for the bus shall be signed by Inspector or Course Counsellor who
will mention the places visited.
3. Sanction for field trip shall be taken only if it is not part of schedule for the Course.
4. If bus is used for bank work etc, persons using will sign for the mileage utilized.
5. Addl Director (Academics) may authorize a member of the academic staff to be
responsible for overall upkeep and maintenance of bus and its insurance etc
6. Insurance of Bus to be renewed every year.
12 Regarding Stock Register
1. Stock Register to be maintained by the Custodian of Stock and Cashier as per GFR
2005 and instructions of CCIT (CCA) in this regard.
2. Cashier to ensure that each purchase is duly posted in Stock Register before bill
sent to FPU.
3. Transfer in and out of stock to be made only after sanction of head of Office and
entries verified by him.
4. Certificate of physical verification of stock to be recorded by custodian of stock,
cashier and OS.
5. Physical verification to be made every year by authority other than custodian of stock
ie Addl Director.
13 Regarding Cash Book
1. Every entry to be initialed by DDO.
2. Checking of totals of cashbook by Inspector academics opther than writer of cash-
book to be done every quarter.
3. Monthwise summary to be recorded by Cashier.
4. Certificate of Cash to be recorded by DDO.
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
29
14 Regarding Settlement of Advances and Closure of Course File
1. Advances have been drawn in most cases and are pending settlement due to non
submission of bills/vouchers.
2. In some courses it is seen that receipts etc. have been obtained but are lying on the
Course file while the bills remains pending for settlement- This is sheer carelessness
and a violation of the General Financial Rules where under all office bills should be
settled within a week or ten days.
3. Honorarium be disbursed after lecture is delivered along with the letter of thanks and
receipt be obtained simultaneously, instead of keeping matters pending indefinitely.
4. Planning for courses and administrative approval for withdrawal advance should be
completed well in time (two months) before the course is scheduled so as to avoid
problems such as those highlighted above.
15 Regarding Statements to be furnished to NADT and their formats
The following statements are to be sent to NADT:-
1. Monthly expenditure Statement : Format placed at Annexure 5
2. 5 monthly budget : Format placed at Annexure 6 - for facilitating Revised estimates for
budget allocation received.
3. 10 monthly budget: Format placed at Annexure 7
4. Monthly or Quarterly reconciliation with ZAO /FPU is a good idea since it enables
corrective action at the earliest and when a certificate is sought from the ZAO regarding
the veracity of Annual expenditure statement at year end then there is no reconciliation
required.
16 E-filing of TDS Return by DTRTIs
1. TDS deducted on Honorarium @10% for payment above Rs. 30,000/- p.a., for rent
@15%, Contractual Payments for Vehicle Hiring @2% and for salaries require quarterly
e-filing of returns and proper noting down of PAN of recipient faculty/land lord/contractor
and staff.
2. Issuance of Form 16/16A to all eligible.
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
30
Annexure -1 Format for bills to be submitted
Bill for Course submitted through Addl. CIT
1. Date of Course
2. Name of Course
3. No. of participants
4. Course Counselor
Expenses incurred (As per list)
Head Items Amount
1. Salary Honorarium (Attach copy of schedule and Sanction
Order & Receipt)
Less: Advance Drawn
(Bill No. and date)
Balance
2. Hospitality Hospitality Expenses
Less: Advance Drawn
(Bill No. and date)
Balance
3. Office Expenses
Stationary
General Expenses (Miscellaneous)
Vehicle hire
Tea Biscuits
Rent for accommodation
Photocopying charges
Others(Stamp)
Total
Certificate regarding verification of bills by Addl CIT / DCIT / ITO / OS
Less: Advance Drawn
(Bill No. and date)
Balance
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
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16.1 Annexure 2 Office Memorandum Regarding Delegation of financial powers
to HODs F.No. 15/6/2008-IFU-III(EC) dated 06.06.2008
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
32
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
33
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
34
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
35
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
36
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
37
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
38
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
39
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
40
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
41
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
42
16.2 Annexure 3 Office Memorandum No. 13024/2/2008-Trg-I dated 03.03.2009
Regarding Honorarium for Guest Faculty
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
43
16.3 Annexure 4 Sanction Order format for outsourcing of training courses/faculty
under rule 13(2) of DFPRs under item no. 18 of Schedule V of DFPRs
NATIONAL ACADEMY OF DIRECT TAXES Chhindwara Road, Nagpur 440 029
SANCTION ORDER 10/11/2009
By virtue of Boards order in F.No. 1-11020/45/2003-Ad.9 dated 30/07/2003, delegating
the powers for out sourcing of training course/Faculty under Rule 13(2) of DFPRs, sanction is hereby accorded for payment of an amount of Rs. _________/- (Rupees__________________Only) to Shri._______________ for taking session on ________________ for the participants on _______,2009 during the Course on_________________________ conducted at RTI Chandigarh from __________2009. This expenditure on out-sourcing is treated as fee payable under item No. 18 of Schedule V of DFPRs and will be met out of sanctioned grants of Office Expenses available A2(1)(5) for Financial year 2009-10 (Code 01-00-13).
(G.G. Shukla) Director General, NADT, Nagpur
F.No. NADT/Pig/PPSS/2009-10 Dated: /10/2009 Copy to: The Cashier along with the letter from Sh._______________ (in duplicate)
Addl. Director RTI, Chandigarh
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
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16.4 Annexure 5 Monthly Expenditure Statement
DIRECT TAXES REGIONAL TRAINING INSTITUTE, INCOME TAX DEPARTMENT
Expenditure figures upto month of 2010
Code SUB- HEAD Expenditure upto the previous
month
Expenditure during the month
Total expenditure
upto the end of the month
01.00.01 SALARY -
PAY OF OFFICER
PAY OF STAFF
DEARNESS ALLOWANCE
OTHER ALLOWANCES
TRAINING INCENTIVE ALLOWANCES
DEPUTATION ALLOWANCE
CITY COMPENSATORY ALLOWANCES
HOUSE RENT ALLOWANCES
SUMPTUARY ALLOWANCES
HONORARIUM
TRANSPORT ALLOWANCES
CHILDREN'S EDUCATION ALLOWANCE
HILL COMPENSATORY ALLOWANCE
WASHING ALLOWANCE
MEDICAL REIMBURSEMENT
TUITIONS FEE
CONVEYANCE ALLOWANCES
GESTETNER /XEROX ALLOWANCE
P/PAY, CASH H.A. & CARETAKINGA ALLOWANCE
SPEC. PAY
L.T.C. / H.T.C
FESTIVAL ADVANCE
LESS:- 1) FESTIVAL ADV. RECOVERY
2) OTHER REFUNDS
TOTAL
BONUS
INTERIM RELIEF
TOTAL OF 01.00.01 SALARIES
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
45
Code SUB- HEAD Expenditure upto the previous month
Expenditure during the month
Total expenditure upto the end of
the month
01.00.02 WAGES
01.00.03 OVERTIME ALLOWANCE
01.00.06 MEDICAL TREATMENTS
01.00.11 DOMESTIC TRAVEL EXPENSES
T.A. ON TOUR
T.A. ON TRANSFER
FIXED CONVEYANCE
Less : REFUNDS (DTE)
01.00.12 FOREIGN TRAVEL EXPENSES
TOTAL OF 01.00.11 (DTE)
01.00.13 OFFICE EXPENSES
TELEPHONE CHARGES
WASHING CHARGES
WATER CHARGES
ELECTRICITY CHARGES
HONORARIUM
SERVICE POSTAGE STAMPS (SPEED POST)
FURNITURE PURCHASE & REPAIR
PURCHASE OF STATIONARY
i) FOR INDUCTION TRAINING
ii) FOR IN SERVICE TRAINING
iii) PEN HIGHLIGHTERS SET ADD.GEN & ALL PEN S
iv) COMPUTER / XROXE PAPER
v) COMPUTER PRINTER CARTRIDGES & TONER
BOOKS & Periodicals & N. Paper
PRINTING & BINDING
LIVERIES
PURCHASE & REPAIRS OF Typewriters & Machines / Computer & Asesseories
PURCHASE OF VEHICLES
REPAIR OF VEHICLES
HIRING OF VEHICLES
ROAD TAX
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
46
PETROL/ DIESEL
MACHINE MAINTENANCE
PERMANENT ADVANCE
PHOTO BINDING ETC. & OTHER MISCELLANEOUS EXP.
AMC/REPAIRS EQUIPMENT & BINDING
PRIVATE SECURITY ( OUT - SOURCED ITEMS HOUSE KEEPING )
MISCELLANEOUS EXPENSES (OTHER)
MISCELLANEOUS RECOVERY
01.00.13 CONVEY TO ITI
TOTAL OF 01.00.13 OFFICE EXPENSES
Less:- :BANK & OTHER ADJUSTMENTS
SUB TOTAL (OE)
Code SUB- HEAD
01.00.27 MINOR WORKS -
01.00.14 RENT RATE & TAXES
01.00.20 OTHER ADMINISTRATIVE EXPENSES
( HOSPITALITY EXPENSES)
01.00.28 ADVERTISEMENT & PUBLICITY
01.00.28 PROFESSIONAL SERVICES (CONT.)
01.00.32 GRANT -IN - AID CONTRIBUTION
01.00.16 PUBLICATION
1 800 OTHER EXPENDITURE ( MINOR HEAD ) DEPARTMENTAL CANTEEN OF THE ADMINISTRATIVE EXPENSES
01.99.13 INFORMATION TECHNOLOGY
Total Expenditure
Submitted to the Director General, NADT, Chhindwara Road, Nagpur for Information and copy to the Field Pay Unit, Chandigarh for recoinciliation purpose.
Income Tax Officer (HQ) O/o the DTRTI, Chandigarh
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
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16.5 Annexure 6 Five Monthly Budget Statement
COMPARATIVE STATEMENT SHOWING HEADWISE ACTUALS AND PROPOSED REVISED ESTIMATES 2008 2009 AND BUDGET ESTIMATES 2009- 2010
(In thousand of rupees)
A C T U A L S Sanctioned Grant 2009-10
Revised Estimates 2009-10
BudgetEstimate 2010-11
VARIATION
2006-07
2007-08
2008-09
Last 7 seven months Actuals 2008-09
First 5 months Actuals 2009-10
Variation Between SG & RE i e, col 7 & 8
Variation Between SG & RE i e, col 8 & 9
REASONS FOR VARIATION
1 2 3 4 5 6 7 8 9 10 11 12
salary to officer
salary to staff
dearness Allowance
other Allowance
bonus
Total SALARIES
WAGES
OTA
Medical Treatment
Domestic Travel Exp.
Foreign Travel Exp.
Office Expenses
(1) General
(2) To convey charges to ITI's
(3) W.T.B.
(4) Computers ion/ PAN
Rent & Rates and Taxes
Publications
BCIT
Other Admn Exp Hospitality
Advertising and Publicity
Minor Work
Professional Services
Contribution
Secret Service Expenditure
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
48
ANNEXURE TO STATEMENT NO. I-A
DETAILS OF PROVISIONS INCLUDED UNDER "OTHER ALLOWANCES" OF THE HEAD " SALARY"
A C T U A L S
Sanctioned Grant 2009
- 2010
VARIATION
( In thousand of rupees
Head of A/c 2006 - 07
2007 - 08
2008 - 09
Last 7
months
actual
2008 -09
First 5
months
actual
2009-2010
Revised
Estimates 2009
- 2010
8
Budget
Estimates 2010
- 2011
9
Variation
between
SG & RE
(8-7)
Variation
between
RE & BE
(9-8)
REASONS FOR VARIAT
ION
Salaries 1 2 3 4 5 6 7 ( PROPOSED BY CHARGE)
10 11 12
MEDICAL REIMBURSEMENT
CITY COMP ALLOWANCE
HOUSE RENT ALLOWANCE
TRANSPORT ALLOWANCE
LEAVE TRAVEL CONCESSION
CHILDREN EDUCATION ALLOW.
TUITION FEES
LEAVE ENCASHMENT
OTHER
TOTAL
Other Charges
Departmental Canteen
UNDP
Information Tech. & Office Expenditure
TOTAL (VOTED)
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
49
NAME OF THE BUDGETARY AUTHORITY
DETAILS OF ARREARS OF SALARY DUE TO IMPLEMENTATION OF 6TH CPC
(in Thousand of Rupees)
Group of Post Total No. of
Sanctioned posts
No. of
Employees in
position as on
01.03.2009
Amount to be
disbursed in of
C.P.(4) 2009-
10-Goy.
Amount to be
disbursed in
2009-2010
60% of C.P.(4)
2010-11
(1) (2) (3) (5) (6)
Group 'A"
Group 'B"
Group 'C"
Group 'D'
Unclassified
Total
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
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NAME OF BUDGETARY AUTHORITY: STATEMENT NO. II
APPENDIX IX -A DETAILED DEMAND FOR GRANTS
[See paragraph 6,6(i)] 2010-2011
DEMAND NO.
(IN THOUSAND OF
RUPEES)
STRENGTH AS ON 1ST MARCH 2008
Scale of pay in full with increment
Status of Post
Group of post
Total No. of posts
No. of Emp. in positio
n
2010 estimated
sanctioned
strength
2011 estimated
sanctioned
strength
ACTUALS
2008-2009
BUDGET
2009-2010
REVISED
2009-2010
BUDGET
2010-2011
GAZ./NON- GAZ
REGULAR/
TEMP/AD
-HOC
Gp.-A *
Gp.-B
Gp.-C
Gp.-D
Unclassified
Total
(a) (b) (c) (d) (e) (f)
1. Salary
(a) Officers
Indicate in respect of each scale of pay
(b) Staff
Indicate in respect of each scale of pay
Total Salary
2. Allowances ( other than OTA and travel expenses)
3. Wages
4. Overtime Allowance
5. Domestic travel expenses.
6. Foreign travel expenses
Total
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
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Ministry /Department of: NAME OF BUDGETARY AUTHORITY: STATEMENT NO. III
(In rupees of thousand )
ITEM WISE BREAKUP OF PROVISIONS INCLUDED UNDER THE HEAD "OFFICE EXPENSES"
A C T U A L S
Sanctioned
Grant 2009 - 2010
VARIATION
Head of A/c
2006 - 07
2007 - 08
2008 - 09
Last 7 months actual 2008 -
09
First 5 months actual
2009-2010
Revised
Estimates
2009 - 2010
Budget
Estimates
2010 - 2011
Variation
between
SG & RE
(8-7)
Variation between RE & BE
(9-8)
REASONS FOR VARIAT
ION
Salaries 1 2 3 4 5 6 7 ( PROPOSED BY CHARGE) 11 12 13
SERVICE POSTAGE STAMPS
TELEPHONE CHARGE
a) RECURRING
b) NON RECURRING
PURCHASE & REPAIRING OF PHOTOSTAT MACHINE ETC
PURCHASE OF VEHICLES
MAINTENANCE OF VEHICLES
LIVERIES (CLOTHING CHARGES )
PRINTING OF FORMS
WATER & ELECT. CHARGES
PURCHASE & REPAIR OF FURNITURE
PURCHASE OF STATIONERY
HOT & COLD CHARGES
PURCHASE OF BOOKS FOR LIBRARY
CONVEYANCE CHARGES
a) ITI's
b) OTHERS
COMPUTERIZATION CHARGES
a) RECURRING
b) NON- RECURRING
W.T.B.
OTHERS
Estimated Exp. Under 1% Scheme (details at Statement No-III-A)
others
TOTAL
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
52
NAME OF BUDGETARY AUTHORITY: STATEMENT NO. III(A)
ESTIMATE OF EXPENDITURE UNDER 1% INCENTIVE SCHEME
(in Thousand of Rupees)
Sl. No. Item of Expenditure Quantity in
Numbers
Rate per
item per
month
Expenditur
e
Estimated
for 2009-
2010
Expenditur
e incurred
from April
2009 to
August
2009 (5
Months)
Expenditure
estimated for
Sept-09- March
10
(7 months)
(1) (2) (3) (4) (5) (6) (7)
1
Hiring of Operational
Vehicles
2
Hiring of Mid-size
Vehicle
3
Petrol allowance for
notice servers
4
Reimbursement of
Mobile phone charges
5
Hiring of air
conditioned buses
6
Modernization of
canteens
7
Any other item (to be
specified)
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
53
16.6 Annexure 7 Ten Monthly Budget Statement
TEN MONTHLY STATEMENT FOR FY 2009-2010
DTRTI, SECTOR 34, CHANDIGARH
HEAD
Total Sanctioned
Grant for F.Y. 2009-10 till date
Expenditure incurred upto 31.01.2010 (as booked by the
ZAO)
Requirement for rest of the year 1.02.2010 to 31.03.2010
Total Requirement for the year
Col.(3) + Col(4)
Variation between Col 2 & 5
Detail Reasons
for variation Saving Excess
1 2 3 4 5 6 7 8
SALARIES
WAGES
Overtime Allowance
Medical Treatment
Domestic Travel Exp
Foreign Travel Exp.
Office Expense :
i) General
ii)Conv. To ITIs
Total ( i+ii )
Rent, Rates & Taxes
Publications
Other Admn.Expr.
Advt.& Publicity
Minor Works
Proff. Services
Contributions
Secret Service Expr.
Other Charges Departmental Canteens
Information Tech. & Office Expenditure
Total
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
54
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
55
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
56
16.7 Annexure Regarding Training Needs Analysis (TNA) Formats
Pay Your Taxes, Hold your Head High
DIRECT TAXES REGIONAL TRAINING INSTITUTE
F. No. DTRTI /11 /2010-11/ Dated:
To,
______________________
______________________
Sir
Sub: Identification of Training needs and Implementation of Training and Paid Courses - regarding
As we start work on planning our calendar for 2010-11, RTI under the guidance of NADT Nagpur, has
decided to follow the SAT (Systematic Approach to Training). Based on our learning from 2009-10, it is
felt that a systems approach will ensure a comprehensive training process that remains focused on the
needs of the organization. To effectively implement the SAT training cycle, (a brief overview of which is
placed at Annexure-1 for ready reference) it is essential that we obtain your inputs for the following
stages of the process:-
1. Identification of Training Needs
What are the training needs of the officers posted under you ie
Who should attend for eg AOs/ TDS Officers/ Central Circle officers/, TROs etc and
When ie on promotion, after one year in the field every year as well as time of the year
What should be the course content
This is an important input into Plan and Design of Training and will enable us to plan and design our
training calendar 2010-11 and hopefully conserve our scarce training resources by ensuring that all
courses planned are not cancelled or poorly attended.
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
____________________________________________________________________________________________________
When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
57
2. Implementation of Training
We would require your assistance in the matter of implementation of training as well by way of your inputs
regarding Officers posted in your jurisdiction who can contribute effectively either as Faculty for Training
or as Resource persons for Compilation of Training Material, aspects which are vital for RTI. Please let us
also have details of eminent persons both within the Department as also outside the Department
It is therefore requested to kindly spare some time to provide us your valuable inputs in the format
enclosed. Some data has been filled up illustratively.
Yours faithfully
( )
Director of Income Tax,
DTRTI,
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
58
Annexure: An Overview of SAT
RTI, Chandigarh shall be the following the SAT (Systematic Approach to Training). A systems approach
ensures a comprehensive training process that remains focused on the needs of the organization. The
process typically includes the phases:
1. Analyze the organization's needs and identify training goals which, when reached, will equip learner's with knowledge and skills to meet the organization's needs. Usually this phase also includes identifying when training should occur and who should attend as learners.
2. Design a training system that learners and trainers can implement to meet the learning goals; typically includes identifying learning objectives (which culminate in reaching the learning goals), needed facilities, necessary funding, course content, lessons and sequence of lessons.
3. Develop a training "package" of resources and materials, including, e.g., developing audio-visuals, graphics, manuals, etc.
4. Implement the training package, including delivering the training, support group feedback, clarifying training materials, administering tests and conducting the final evaluation. This phase can include administrative activities, such as copying, scheduling facilities, taking attendance data, billing learners, etc.
5. Evaluate training, including before, during and after implementation of training.
In a systematic approach to training, each phase of the process produces results needed by the next phase. For example,
Training analysis phase produces learning goals that are used by the next phase, training design.
Training design (often called instructional design) references the goals to design methods and materials from which learners can reach the goals and objectives.
Typically, each phase provides ongoing evaluation feedback to other phases in order to improve the overall systems process.
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
59
Suggestion Format
Courses RTI, should conduct in FY 2010-2011
Sl No.
Subject/ Packages to be
covered
(What)
Target Trainees/ rank
(Who)
Suggested month of the
year
(When)
No Of Days
Whether Meals to be provided
Whether assistance required for Stay arrangements
Other
1. Transfer Pricing AOs / TPO
July 2
2. DDOs ITOs / ACIT / DCIT
3. Quality Assessment
AOs / Addl CITs
4. Judicial Functions of O/o
CIT
ITO(Hq) / ITO(Judicial)
5. Recent Case Laws
CITs / Addl CITs
6 Tally Inv Wing Officers
7 Prosecution
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Standard Operating Procedure for RTIs for Administrative &Financial Matters of RTIs operating under NADT Nagpur 2010
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When planning for a year, plant corn; when planning for a decade, plant trees; when planning for life, train and educate people. Chinese Proverb
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17 Team DTRTI Chandigarh
Sr.No
.
Name S/Shri Office/Fax
(STD CODE-
0172)
Mobile E-mail id
O/o Director DTRTI
1. Mrs. Punam K Sidhu, Director 2615283
Fax 2620569
9417335758 [email protected]
2. Mr. Mahender Singh, I.T.O(HQ)
DTRTI, Chandigarh
5079790 9569454236 [email protected]
O/o MSTUs
3. Mr. Anuj Garg,
I.T.O (MSTU) Patiala
0175- 2212539 9417869960 [email protected]
4. Mr. Munish Rajani,
I.T.O(MSTU), Delhi
26162759
Fax 26162759
9968311859 [email protected]
O/o Addl. Director Academics
4. Mr. Rajinder Singh, Addl. Director
DTRTI, Chandigarh
5079791
Fax 2648412
9815773113 [email protected]
5. Mr. Sumer Chand, Dy. Director
DTRTI, Chandigarh
2622132
Fax 2622132
9501562985 [email protected]
6. Mr. A.K. Mehta, I.T.O
DTRTI, Chandigarh
2660695
9988457080 [email protected]
Director
DTRTI Chandigarh
ITO(HQ)
MSTU
Patiala
MSTU
Delhi
Addl Director
Academics
Dy Dir
ITO-