DDO for School Teachers

THE SCHEDULE
1. Allotment of Account number
(a) The subscriber shall apply to the Institution where he is working for allotment of an account number in From No. I annexed hereto along with nomination in From No. II annexed hereto duly filled in and submitted in duplicate at least three months before he becomes eligible to subscribe to the General Provident Fund.
(b) In case the subscriber fails to submit application, the Head of the institution shall suo motu allot an account number and ask the employee concerned to submit nomination in the prescribed Form No. II.
Note: At the time of the General Provident Fund account number to a subscriber, the Head of the Institution must put his signature on the nomination paper if already submitted and if it is properly filled in.
(c) The account number shall be allotted in such a manner that the identity of the subscriber i.e. the name of institution, Type of institution and District in which it is situated can be idendified by the prefix of the number.
Example: Account number of an employee of Rahara High School of North 24 Parganas shall be prefixed with ‘N24 Pgs./SE/Rahara H.S. /……’, placing a serial number at the end.
Similarly Account number of an employee of a Primary School of Barrackpore Circle of North 24 Parganas District shall be like ‘N 24 Pgs/ Barrackpore/PE/ (name of the school/a serial number)’
(d) In case of employees of the approved State-aided Non-Government Primary Schools, the Secretary of the District Primary School Council shall act as Head of the Institution for the purpose of allotment of account number etc., wherever the term, ‘Head of the Institution’ has been used; similarly District Library Officer shall act as Head of the Institution in respect of Non-Government aided Libraries and sponsored Libraries in the District and District Social Education Officer shall act as Head of the Institution in respect of employees whose grant-in-aid/ contribution towards salaries are controlled by him.
(e) Head of the Institution shall maintain an Index register in Form No. III annexed hereto.
(f) The application for enrolment as subscriber and nomination form duly filled in and accepted after proper security of each entry shall be kept in the safe custody of the Head of the Institution. The Head of the Institution shall also acknowledge the receipt of nomination form in prescribed profarma (Form IV) annexed herewith. One copy of the accepted nomination form shall be kept pasted in the Service Book of the employee.
2. Deduction from salaries
(a) Deduction shall commence from the salary for the month in which the subscriber becomes eligible to subscribe.
Provided, however, when a subscriber becomes eligible from a retrospective date for any reason whatsoever, the subscription shall commence from the date of eligibility and subscription shall be recovered in one lump, or,in instalments in a number of months at the option of the subscriber where salary for the earlier period has already been drawn and disbursed and the recovery of current subscription and the arrear subscription, if any, shall run simultaneously.
(b) The Head of the Institution shall prepare a schedule of recovery in duplicate in each month for the purpose of deduction in Form V annexed hereto.
3. Authority empowered to sanction advance
(a) The Head of the Institution shall sanction advance in accordance with the provisions in para 12 of the scheme on receipt of application in Form VI annexed hereto.
(b) The Head of the Management Board/ Committee/ Council shall disposed of the similar application for advance as may be submitted by the Head of the Institution himself.
4. Accounting
(a) The Head of the Institution shall maintain a Broadsheet in Form VII annexed hereto.
(b) Posting in the Broadsheet shall be made from the entries in the schedule of recovery (Form V).
(c) The Head of the Institution shall maintain a ledger account in respect of each individual subscriber in Form VIII. Posting herein shall be made from the entries in the Broadsheet.
(d) Each entry in the ledger account shall be initiated by The Head of the Institution.
(e) By the 15th day of following month The Head of the Institution shall submit to the grant-in-aid disbursing authority a statement of debits and credits under the following columns:
(i) Credit on account of subscription,
(ii) Credit on account of additional subscription, if any,
(iii) Credit on account of refund of advance,
(iv) Total credit,
(v) Debits on account of withdrawals,
(vi) Balance at the Credit of the Institution.
(f) The disbursing authority shall check the figures with reference to the record maintained in his office and take steps for reconciliation forthwith, if necessary.
5. Deposit and withdrawals
(a) The Head of the Institution shall submit the schedule of recovery in duplicate along with Treasury challan in quadruplicate in the manner prescribed in the West Bengal Non-Government Educational Institution and Local Authorities (Control Provident Fund of Employees) Act, 1983 and Rules thereunder to the grant-in-aid disbursing authority by the 20th of each month. The grant-in-aid disbursing authority shall issue advice of release of grant-in-aid deducting the amount to be credited to the Government account on account of General Provident Fund. A second advice along with duly filled Treasury challan in quadruplicate shall also have to be submitted to the Treasury by the tenth of the month following one in respect of which the salary has been drawn for crediting the amount in the General Provident Fund Account of the school. The Treasury Officer shall retain one copy of the challan and return three copies with his seal and countersignature as proof of deposit of the amount to the grant-in-aid disbursing authority. The grant-in-aid disbursing authority shall return one copy challan together with one copy of schedule duly countersigned by the Institution to the head of the Institution who shall make entries in the Broadsheet from the duly countersigned schedule. Necessary action with the remaining copies of challans shall be taken in accordance with the provision of the act and Rules thereunder.
(b) In the case where salaries are disbursed out of Local Fund Account of an Institution/ Body maintained with the Treasury, deposit have to be made through cheques drawn on the Treasury, other procedures remaining the same.
(c) The amount deducted out of salary of an employee shall have to be shown in the acquittance roll.
(d) The sanctioning authority in respect of temporary advance and non-refundable advance communicate the sanction on receipt of an application from the subscriber in prescribed Form No. VI to the authorized officer in terms of the provision of the Act and Rules thereunder with a certificate to the effect that the fact of withdrawal of the amount(to be mentioned specifically) has been recorded in the ledger Account and Broadsheet maintained by the Institution. The Officer concerned shall release the amount in favour of the Institution who will disburse the amount on proper acquittance. Final withdrawal on superannuation etc. as provided in para 14 of the Scheme shall be allowed by the authority competent to sanction an advance on receipt of an application in the prescribed Form IXA or IXB, as the case may be, annexed hereto. A certificate shall have to be incorporated in the sanction order to the effect that necessary entries In the Index register, Broadsheet against the name and account number as well as in the Ledger account have been made. The authorized officer concerned as mentioned in the para above shall release the amount in favour of the institution where the employee was attached before the amount became payable and the Head of the Institution shall arrange payment of proper acquittance.
6. Calculation of interest and posting
(a) The interest on the balance at credit of the subscriber shall be calculated at the rate as may be prescribed by the State Government in the Finance deptt. And on the basis of the balance as on the last date of each month and posted to the credit of the subscriber in the Broadsheet and the ledger account of the subscriber. A copy of the Broadsheet shall be submitted to the Officer entrusted with maintenance of Institution-wise account under the Act for verification and crediting the total interest in favour of the Institution.
(b) Interest shall be allowed upto 6 (six) month from the date on which the balance standing at the credit of the subscriber becomes payable.
N.B. Interest upto 50 paise shall be ignored and from 51 paise and above shall be rounded up to the next rupee.
7. Auditing
All the postings in respect of General Provident Fund account shall be audited cent-per cent. The audit firm after completing auditing shall specifically add a certificate to the following effect “The entries in the ledger account of each subscriber to the General Provident Fund have been verified with reference to entries in the Broadsheet and entries in the Broadsheet have been checked with reference to withdrawals and challans showing the deposit for the period from……to……and calculations of interest in respect of each individual subscriber have been checked and found correct or the following discrepancies have been observed which have been reconciled in our presence.
1.
2.
3.
8. Furnishing of statement of Account
After the appointed audit firm furnishes the required certificate, the Officer authorized to operate General Provident Fund of Non-Government Educational Institution under the Act and the Rules thereunder shall issue instructions to the Head of the Institution to issue statement of account for the financial year upto which the audit of the accounts has been completed in Form X to the subscriber and the Head of the Institution/ Management Board will accordingly issue Statement of accounts to the subscriber.
9. Miscellaneous Provisions
(a) In the event of transfer of an employee where the service is transferable, such as employees of the Primary Schools, on appointment in an institution covered by the scheme, the Head of the Institution in the place of new posting will allot a fresh Account number and notify the same to the Head of the Institution where the subscriber was employed before transfer/appointment.
The Head of the former Institution shall intimate the fact to the officer authorized under the Act and Rules thereunder, who will withdraw the balance of the subscriber at his old place of posting, transmit the same to the concerned Treasury Officer through an account payee demand draft to be drawn in favour of the concerned officer of the District/ Sub-Division authorized under the Act and Rules thereunder and the last will deposit the same to the Provident Fund Deposit Account through treasury challan in quadruplicate and also furnish advice to the Head of the Institution of the new place of posting for crediting the amount in new account of the subscriber.
N.B. The transfer of amount through demand draft and deposit shall not be required where there will be no change of Treasury and the authorized officer under the Act and Rules thereunder in respect of the employee after his transfer/ new appointment.
(b) The balance standing at the credit of a subscriber covered by paragraph 14(b) of the scheme shall be transferred through a demand draft to be drawn in favour of the new employer under intimation to the subscriber.

Thank you sir. I have no words to express my gratitude indeed. Dont know how you get so much inspiration to do this selfless work. Typing this much of orders definitely tiresome. At this point I want to suggest a short cut method, You may try to take digital photographs of the pages of relevant govt orders and upload the same to save some time and labour. A good mobile phone camera also should give you good results.
Thank you once again and my regards
kaushik

Nice work! But there is gulp of difference in between PRACTICE & LAW in case of School. After every audited year HM has to issue a/c slip in form X, but according to my experience, 1 (one) out of almost 500 schools that I know does this!
A/C no. should be NAD/SEC/ABBROATION OF SCHOOL NAME/001 etc… No one cares!
Even there are some schools who do not calculate the individual interest.

But there is gulp of difference in between PRACTICE & LAW in case of School. After every audited year HM has to issue a/c slip in form X, but according to my experience, 1 (one) out of almost 500 schools that I know does this!
A/C no. should be NAD/SEC/ABBROATION OF SCHOOL NAME/001 etc… No one cares!
Even there are some schools who do not calculate the individual interest.

To all respected members and other viewers of this forum,
If the situation in schools and of the honorable school teachers as brought out in the above comment is even half true then I am appalled, to say the least. It also shows that nobody cares for the well being of school teachers in our state whereas they are the persons who shaped the foundations of each and every member of us, that is the working members of whole govt. machinery. Its a shame! It becomes even more perverse when some of us sometimes or the other take pride in our educational qualifications.I say, we should not at all be calling ourselves educated if we are so forgetful about the very basic things like providing proper accounting to those “master moshai / sirs” who gave their best part of life to mould our future. HMs are also victim to this pathetic system. It may not be humanely possible for HMs to maintain the accounting personally. I also doubt if they have sufficient fund available for hiring qualified accountants to complete this specialized accounting and updation of records every year. The losers are the teachers, they do not have any say at all when at the time of their retirement, they do not get the proper balance refunded. This is nothing but part of their salary. While saying this, I am leaving the interest part alone. God only knows about this. and the funniest part is the subscribers should not ask, because they are teachers and being a teacher to a govt official and officer only means a poor chap who knows nothing but only subjects taught to little children. The gainers? no prize for guessing it right,-the ‘Babus’ . The gain is, primarily total absence of accountability in their respective sacred public services, if not something more material than this .
Then what to do?
To mods: I suggest to add a poll in this forum where every viewer can give his vote whether basic rights as a subscribers are being served or not in their school. that way we may ascertain the ground reality.
This is my 5 paise worth of opinion. more suggestions are welcome.
regards

Oh my God!!! You did a nice job. Not only the Lady Teacher but also all of us grateful to you for such a nice effort. Actually all the competent authorities should be vigil of their responsibilities and you did a nice job to aware them of the fact. Hats off to you man. Regards.