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Directorate of Higher Secondary Education, Kerala. (DHSE)
Directorate of Higher Secondary Education, Kerala.(DHSE)
In pursuance of the National Policy on Education the Government of Kerala established the Directorate of Higher Secondary Education in the year 1990. The Directorate is envisaged as a central agency of the state government seeking to promote all round development in Higher Secondary Education by establishing appropriate philosophies, adequate institutional network, effective administrative systems and well-qualified and motivated staff necessary to carryout academic and administrative responsibilities. The pre-degree courses had to be segregrated from University education to bring them under the ambit of authority of the Directorate. This had been done in a phased manner and the entire process of de-linking was completed in 2000-2001. Dearth of manpower and meagre infrastructure facilities have been the serious maladies tormenting the department right from its inception. But transcending all limitations, the concerted efforts by all levels of functionaries at the Directorate have helped it to become a full fledged department and to attain organisational success.
Consistent with the National Education Policy of 1986, Government decided to delink Pre-degree Courses from colleges in a phased manner and to introduce 10+2 system in the Higher Schools of Kerala. Accordingly Higher Secondary Course was introduced in selected Government, Aided and Unaided high schools in the State to reorganize secondary and collegiate education in Kerala. The two-year course was named as " Higher Secondary (Plus Two) Course".
The process of de-linking Pre-degree from colleges has been completed by the academic year 2000-2001.
Groups and Subjects of Study
The following Languages and Groups (Subjects) are prescribed:
Part I :- English (Compulsory for all students)
Part II :- 12 Languages are available under Part II.
A student may choose one of these languages for study. The languages are Malayalam, Hindi, Sanskrit, Arabic, Urdu, Tamil, Kannada, French, Latin, Syriac, German and Russian.
Note:- The minimum number of students required for sanctioning a Part II Language in a school is 10. Maximum number of Part II languages that may be Offered in a Higher Secondary School is 4.
Part III :-A student has to choose one of the 3 Groups offered under Part III
A. Science Group
The following combinations are permitted:-
1. Physics, Chemistry, Mathematics and Biology.
2. Physics, Chemistry, Mathematics and Computer Science.
3. Physics, Chemistry, Home Science and Biology.
4. Physics, Chemistry, Mathematics and Home Science.
5. Physics, Chemistry, Mathematics and Electronics.
6. Physics, Chemistry, Mathematics and Geology.
7. Physics, Chemistry, Computer Science and Geology.
B. Humanities Group
The following combinations are permitted:-
1. History, Economics, Political Science and Geography.
2. History, Economics, Political Science and Sociology.
3. History, Economics, Political Science and Geology.
4. History, Economics, Political Science and Music.
5. History, Economics, Political Science and Statistics.
6. History, Economics, Political Science and Gandhian Studies.
7. History, Economics, Political Science and Philosophy.
8. History, Economics, Political Science and Social Work.
9. History, Economics, Geography and Malayalam.
10. History, Economics, Geography and Hindi.
11. History, Economics, Geography and Arabic.
12. History, Economics, Geography and Urdu.
13. History, Economics, Geography and Kannada.
14. History, Economics, Geography and Tamil.
15. History, Economics, Sanskrit Sahitya and Sanskrit Sastra.
16. Islamic History and Culture, Economics, Political Science and Geography.
17. Islamic History and Culture, Economics, Political Science and Sociology.
18. History, Philosophy, Sanskrit Sahitya and Sanskrit Sastra.
19. Sociology, Social Work, Psychology and Statistics.
20. Sociology, Social Work, Psychology and Gandhian Studies.
21. Economics, Gandhian Studies, Communicative English and Computer Application
22. Sociology, Journalism, Communicative English and Computer Application.
23. History, Economics, Political Science and Psychology.
24. Journalism, English Literature, Communicative English and Psychology.
25. History, Economics, Political Science and Anthropology.
26. Economics, Statistics, Anthropology and Social Work.
C. Commerce Group
The Following combinations are permitted:-
1. Business Studies, Accountancy, Economics and Computer Application.
2. Business Studies, Accountancy, Economics and Mathematics.
3. Business Studies, Accountancy, Economics and Statistics
4. Business Studies, Accountancy, Economics and Political Science.
Eligibility for Admission
1. All candidates who have passed the SSLC or equivalent examination are eligible for admission.
2. Candidates seeking admission to the first year class should not have completed 20 years of age as on Ist June of the year of admission. However, relaxation in age limit to the extent of 2 years will be allowed in the case of candidates belonging to Scheduled Castes and Scheduled Tribes. In the case of Deaf and Blind candidates from Deaf and Blind schools, relaxation of age to the extent of five years is allowed subject to production of proper medical certificate.
3. Exemption from upper age limit to students seeking admission to the first year class be granted by the Government.
4. Likewise it is stipulated that a student seeking admission to the first year of Plus Two Course should have completed 15 years of age as on the Ist June of the respective academic year, to become eligible for admission, from the academic year 2000-2001 onwards. Exemption from the lower age limit upto a period of 6 months may be granted by the Director of Higher Secondary Education. (G.O.(MS)No. 169/2000/G.Edn. dated 26.5.2000.
5. Admission of boys in Girls' Higher Secondary Schools and Girls in Boys' Higher Secondary Schools can be allowed by Principal of the concerned school, in consultation with the P.T.A. (G.O.(RT) No. 2455/97/G.Edn. Dated 18.7.1997).
Higher Secondary Course has been declared as equivalent to Pre Degree Course, and therefore, students who have completed/ failed in Pre-degree examination should not be admitted to Higher Secondary Course.
Pupils migrating from other state (s) after completing First Year of Pre Degree Course/First Year of Higher Secondary Course, may be admitted to Std XII of Higher Secondary Course, subject to eligibility and availability of seats, on the following conditions:-
i. They have to appear for the internal evaluation examination prescribed for Std XI immediately after the admission and secure minimum 35% of the aggregate marks.
ii. If any educational concession has been availed by them earlier for Pre Degree Course/Std XI of Higher Secondary Course/Plus Two Study for any period, no concession will be granted to them for the corresponding period, on their admission to the Higher Secondary Course in Kerala.
a) Application from and Prospectus:
Application form and prospectus can be had from the school office on payment of Rs. 5 per copy, in person and RS 15 per copy by Money Order, if it is to be sent by post. Application form obtained from a school can be submitted to that institution only.
b) Submission of Application:
i) Application forms duly filled up together with attested copies of certificates to prove age and qualification should reach the Head of the institution where admission is sought by registered post or by hand before the last date prescribed.
Ii) Original certificates should not be sent along with the application. Applications which are incomplete improper or defective will be rejected. Late applications will not be considered.
c) Selection of Candidates:
Selection for admission to the course will be made by the Principal of the Higher Secondary School from the rank list prepared on the basis of merit, subject to reservation for various categories, as indicated below:
| || |
Private Aided Minority/ Backward communities
| Open Merit || |
| Management quota || |
| Other Backward Communities |
4. Other Backward
5. Other Backward
| S.C. || |
| S.T. || |
Out of the open merit quota 3% shall be reserved for the physically handicapped.
5% seats will be reserved for outstanding Sportsmen/ Women.
The above reserved seats will be filled up by the authorities concerned based on the recommendation of the Kerala Sports Council/ District Council subject to the following conditions.
i. The Kerala Sports Council will furnish a panel of names in the order of priority.
Ii The candidates should possess the minimum qualifications prescribed for admission to the course.
iii. Every year the nomination should reach the concerned authorities from the Secretary, Kerala Sports Council within 15 days after the last date fixed for receipt of application form. The Kerala Sports Council should specify the register number of the candidates while forwarding recommendation.
iv. The candidates should submit their applications for admission before the last date fixed by the Head of the Institution.
v. Candidates who have represented the State/District alone will be considered for admission under the Sports Quota.
If adequate number of SC/ST students are not available against the quota fixed for them applicants belonging to OEC may be admitted, limiting such admission to the actual shortfall in SC/ST candidates in that quota. If OEC students are not available, candidates from OBC may be selected. In the absence of OBC candidates, students from merit quota may be selected. This will be applicable to both minority and non-minority institutions.
The list of candidates provisionally selected for admission will be published in the Higher Secondary School Notice Board with particulars of their rank in the merit/reservation list and the date and time of interview. Candidates provisionally selected may also be in limited through memos sent by post. Non receipt of the selection memo will not entitle a candidate for any claim for admission on a future date.
d) Bonus marks to selected categories
Certain categories of students are eligible for bonus marks, as mentioned below;
i) NCC candidates who secured minimum 75% of attendance during the course of study immediately preceding the course for which admission is sought, on production of the necessary certificates, signed by the concerned authorities -10 marks.
Ii) The student who seeks admission to the Higher Secondary course in the same school where he had studied for SSLC -5 marks.
Iii) Children of Jawans and Ex-servicemen and their dependents, on production of the necessary certificates (Ref. Government Lt. No. 49687/HSE 2/92/G.Edn. Dated 1.9.1992)- 15 marks.
Iv) Students who got President's badge in Scout/Guide -10 marks
(e) Ranking of Candidates.
For preparing the Rank list, candidates will be ranked on the following basis:
(i) Science Group: Total marks for S.S.L.C/T.H.S.L.C/ Equivalent Examination + Marks secured in Science and Mathematics+ Bonus, if any
(ii) Humanities Group: Total marks for S.S.L.C/T.H.S.L.C Equivalent Examination + Marks secured in subjects under Social Science + Bonus marks, if any
(iii) Commerce Group: Total marks for S.S.L.C/T.H.S.L.C/ Equivalent Examination + Marks secured in Mathematics + Bonus marks, if any
(iv) Chance Students: In the case of students who have taken more than one chance for passing S.S.L.C/T.H.S.L.C/ Equivalent Examination, marks will be reduced at the rate of 5 per chance.
If a tie occurs, students may be ranked by adding the marks secured in English to
the above Index Marks.
Candidates provisionally selected will be required to appear for an interview before the Principal in a specified date. Those who fail to turn up for interview will forfeit the claim for admission. The candidates at the time of interview must be accompanied by his/her guardian and should produce the documents listed below.
(i) Memo received from the school.
(Ii) T.C. in original.
(Iii) The original Certificate and Mark list of the qualifying examination.
(Iv) Conduct Certificate obtained from the head of the institution last attended.
(v) Income Certificate from the village officer if the candidate belongs to a forward community and if eligible for fee concession.
(vi) Community Certificate for SC/ST students.
(vii) Income and Community Certificate if the candidate belongs to OBC/OEC.
A candidate selected for admission will be enrolled only after payment of the Ist installment of fees. If any candidate fails to pay this on the day of interview, he/she forfeits selection. If the student leaves the school after enrolment, he/she will have to pay fees for the Ist term as per schedule of fees.
When a student gets admission in a particular government Higher Secondary School in
Standard XI and subsequently joints another Government Higher Secondary School by transfer he/she need not remit the special fees again; it is enough to produce the receipt for fees remitted in the first school. This will not be applicable in the case of transfers from Government School to Aided School and from one Aided school to another Aided School ( Government. Lr. No. 44695/T2/98/G.Edn. Dated 4.11.1998).
Those who are eligible for fee concession should submit the application in the prescribed from to the Principal within a week from the date of admission.
Transfer of Students
Students are ordinarily admitted at the beginning of the first term. Transfer of students from one Higher Secondary School to another after the date prescribed for the closure of admission can be sanctioned only by the Director, Higher Secondary Education on valid grounds.
If a candidate cancels his first year Pre degree registration and produces the proof for it, he may be admitted to Standard. XI, if he is eligible otherwise. Students migration from other state after completing first year Pre-degree/Pre-University Course in our state for their first year studies, cannot be admitted to 2nd year Plus Two course. Admission can be given to Standard XII to those students who have studied the same subjects in Standard XI (Government. letter No. 40606/T2/98/G.Edn.dt.20.10.1988.
Particulars of Fees
Application Fee - 5.00
Admission Fee - 25.00(For entire course of study)
Library Fee - 10.00
Calendar Fee - 5.00
Medical Inspection Fee - 5.00
Lab Fee - 25.00 per subject (For Physics, Chemistry, Botany &Zoology separately)
Audio Visual Unit fee - 10.00
Sports and games - 25.00
Stationery - 10.00
Association Fee - 10.00
Youth Festival - 20.00
Magazine - 10.00
Caution Deposit: (at the time of admission)
Science Group: Rs.50
Humanities/Commerce Group: Rs.30/-
Caution Deposit is refundable after adjusting dues, if any on account of
(i) Loss of Library Books
(ii) Recovery of fine for break of laboratory equipments and
(iii) Any other loss caused to properties of the Higher Secondary School.
SC/ST students are exempted from paying the Caution Deposit.
1. SC/ST/OEC Kudumbies and Christian converts from SC/ST/OEC who are bonafide subjects of the Kerala State are eligible for full fee concession and stipend. They will have to produce at the time of admission a certificate of nativity and certificate of community, if community has not been specified in the SSLC.
2. Applicants belonging to the backward communities who are bonafide subjects of Kerala are eligible for full fee concession, provided the annual income of both their parents or guardian does not exceed RS 20,000.
Applicants who come under 1 and 2 above will have to produce at the time of admission, the following certificates.
(i) Certificate of Income (SC/ST/Kudumbies and Christian converts from SC/ST students need not produce the income certificate)
(ii) Certificate of Community issued by Tahasildar or a higher officer in the case of SC/STs; by Village Officer in the case of SEBC.
(Iii) Certificate of Nativity.
3. Other Backward Communities must produce an Income Certificate issued by the competent authorities in the prescribed form. The income of both parents must be shown in the form and it should be certified by the Village Officer concerned.
4. Nativity Certificate has to be obtained from a Revenue Officer not below the rank of a Tahsildar.
5. Community Certificates obtained from a Tahasildar or Deputy Tahasildar will be accepted.
6. Application for concessions in the prescribed form must be submitted within one month from the date of admission; and if this is not done, fees will have to be paid.
Educational Concessions to Forward Community Students
Students belonging to Socially and Educationally Backward Classes whose annual family income does not exceed RS 20,000 are eligible for full fee concession. Students belonging to other communities whose family income is within the above limits are also eligible for fee concession. X. Medium of Instruction:
The Medium of instruction is English.
Medium of Examination is English. An Internal Assessment Examination will be held at the end of the first year of the course of study and the Public Examination will be held at the end of the second year. Students are permitted to write the answers in Malayalam, if they so desire
Attendance and Progress Certificates
A student will be permitted to appear for final year (Standard XII) Higher Secondary Examination only if his/her attendance and Progress Report is satisfactory. He/she has to acquire 3/4 attendance of the total number of working days in each academic year. Recommendation for condonation of shortage in the minimum attendance can be made only if application for leave had been submitted in time.
Condonation will not be granted as a matter of course. The need for condonation arises in cases a student could not attain the minimum (75%) attendance in the respective academic year. The Director of Higher Secondary Education is delegated with powers to grant condonation of attendance to students who could attain at least 65% but below 75% attendance. For students who could not attain 65% attendance, Government is the authority to grant condonation on the recommendation of the Director of Higher Secondary Education.
Condonation may ordinarily be granted to a student who has failed to acquire 3/4 attendance prescribed and is unable to produce his annual certificate of attendance, conduct and progress on the following
(i) The prescribed fee has been paid.
(Ii) The condonation sought for is duly recommended by the Principal concerned.
(Iii) The reasons given for failure to acquire the prescribed attendance are satisfactory.
(Iv) The application for condonation in the prescribed form is for warded fully documented as early as possible and in any case, not later than (a) one week after the reopening of the school in the case of exemption from attendance in junior class and (b) ten days before the commencement of annual examination in the case of candidates presented for the public examination.
(v) (a) Application for condonation should be accompanied by an explanatory statement for each day of absence. A medical certificate signed by a registered Medical practitioner should be furnished, if absence on account of ill-health exceeds five working days at a time. The Principal should also state against each period of absence whether timely application for leave was made and leave granted at the time.
(b) Condonation will not be granted in more than one academic year during the course of study.
Each application for condonation shall be accompanied by a Treasury Receipt for RS 25/- (Rupees twenty five only) as condonation fee remitted under the Head of Account '0202-102-97-03 Other Receipts'. (G.O.(MS)No: 95/94/G.Edn.dated, 8/6/1994).
The working hours of Higher Secondary Schools will be from 9.30. a.m. to 4.15 p.m. The periods will be regulated as given below.
9.20 a.m I Bell
9.25 a.m II Bell- Prayer
9.30 a.m III Bell
9.30 a.m to 10.15 a.m I Period
10.15 a.m to 11.00 a.m II Period
11.00 a.m to 11.05 a.m Interval
11.05a.m to 11.50 a.m III Period
11.50 a.m to 12.30 p.m IV Period
12.30 p.m to 1.30 p.m NOON INTERVAL
1.30 p.m to 2.10 p.m V Period
2.10 p.m to 2.50 p.m VI Period
2.50 p.m to 2.55 p.m Interval
2.55 p.m to 3.30 p.m VII Period
3.30 p.m to 4.15 p.m VIII Period
On Fridays the number of periods will be 7.
All Saturdays except Second Saturdays will be working days.
Collection and Utilization of Special Fees
The special fees collected from students admitted to Higher Secondary Course, should be remitted under the general revenue/PD accounts as follows:-
1. Lab Fee RS 25/-
(Per each Science Subject) - General Revenue
2. Library Fee RS 10/- - General Revenue
3. Admission Fee RS 25/- - General Revenue
4. Application Fee RS 5/- - General Revenue
5. Medical Inspection Fee RS 5/- - General Revenue
6. Calendar Fee RS 5/- - General Revenue
7. Audio Visual Unit Fee RS 10/- - P D Account
8. Stationery Fee RS 10/- - P D Account
9. Association Fee RS 10/- - P D Account
10. Sports Fee RS 25/- - P D Account
11. Youth Festival RS 20/- - P D Account
12. Magazine RS 10 - P D Account
13. Caution Deposit - P D Account
Science group - RS 50/-
Humanities/Commerce Group - Rs.30/-
Special fees thus collected may be utilized as specified below.
1) Audio Visual Unit Fee:- For showing Audio Visual Programmes to students and for the purchase of different kinds of equipments such as Mike sets, Projector, TV sets, VCP, Radio etc.
2) Stationery Fee:- For the purchase of stationery items such as Duster, Chalks etc., and for the printing of question papers.
3) Association Fee:- For the promotion of activities among students.
4) Sports Fee:- For organising sports activities including purchase of sports goods and also for providing TA/DA to athletes who participate in Inter School Sports and Games Meets.
5) Sports & Games/Youth Festival Fee:- For organising sports and games activities and for promotion of art and cultural activities of students.
The Rules/guidelines being followed in Government/Aided Colleges for regulating the collection, custody and disposal of special fees issued in G.O.(MS) 312/83/H. Education dated 30.12.83 will be adopted in the Government/ Aided Higher Secondary Schools for the purpose. (G.O.(MS) No. 124/98/G. Education Dated: 21.04.1998).
Items in General Revenue Accounts are Admission Fee, Library Fee, Calendar Fee, Medical Inspection Fee and Lab Fee; and they are to be remitted in the Head of Account 0202-01-102-97-01 Tuition Fees and Other Fees".
Cost of Application forms for admission collected at the rate of RS 5/- each is to be remitted under the Head of Account 0202-01-102-97-03 Other Receipts".
Audio Visual fees, Sports and Games Fee, Stationery Fee, Association Fee, Youth Festival Fee, Magazine Fee are to be remitted in PD Account under the Head of Account '8443-123-Deposits of Education Institutions'.
In the case of Second Year students, Special Fees has to be collected for the items, Library Fee, Calendar Fee, Medical Inspection Fee, Lab Fee, Audio-Visual Fee, Sports and Games Fee, Stationery Fee, Association Fee, Youth Festival Fee and Magazine Fee.
The Special Fee may be collected without fine on or before the 7th working day. A fine of paise 25 (Paise Twenty Five Only) may be collected on the 14th working day. If the 14th working day happens to be a holiday, the next working day will be counted as the 14th working day. A fine of RS 1/- may be collected on the 21st working day.
The students shall abide by the rules and regulations framed by the individual institution as well as those prescribed by the Director, Higher Secondary Education.
Any other matter not specifically covered by these clauses will be decided by the Director Higher Secondary Education, and his decision will be final.
The minimum site area requirement for starting a Higher Secondary School is 1.2 hectares of land.
Type of Buildings:
Permanent or Semi permanent building as per measurements prescribed.
Class Room accommodation
The measurements of class rooms to be provided by the applicant will be 9 metres x 6 metres per batch. Additional rooms for conducting Part II Languages classes also should be provided as per requirement.
Laboratory equipments and Laboratory rooms for Physics, Chemistry, Botany and Zoology will have to be provided. Size of each room shall be 12 metres x6 metres x 3.7 metres.
While appointing Guest Teachers the following guidelines should be strictly complied.
1. The maximum number of periods to be taught by a full-time teacher is 25 per week.
2. The maximum strength of one batch is 50 and minimum effective strength is 25.
3. The distribution of periods for various subjects per week will be as follows.
Subjects No.of Periods
Part I English 7 Periods
Part II Languages 6 periods
Part III Optional 8 periods
Part III Botany/ Zoology 4 periods
4. If there is a regular teacher in a subject, 25 periods should be allotted to him/her and Guest Teacher can be appointed only for the excess periods. For instance, if there are 32 periods, 25 periods may be allotted to the regular teacher and a Guest teacher can be engaged for the remaining 7 periods. Similarly, if employment hands are working, they should be given workload as per norms (ie., 25 periods for full Time and 14 periods for Part Time). Guest teachers can be appointed only for the excess periods.
The Principals will be personally held responsible for any error in the calculation of workload or any irregularity in appointment.
Audit of Accounts
The following registers and records are to be maintained and kept in the Higher Secondary Schools for the purpose of Audit of Accounts.
1. Previous Inspection Reports of the A.G. and the DHSE.
2. Cash Book
3. Treasury Bill Book.
4. Fee Receipt Books and TR.5 Receipt Books (used and unused) with Stock Registers.
5. Stock Registers of Application forms and the unused balance of application forms.
6. Admission Register.
7. Daily Fee Collection Register.
8. Term Fee Register.
9. Fee Notice Register/File.
10. Chalan Receipts
11. Contingent Register, Allotment letter, Office copies of Contingent Bills with vouchers and Payee's Receipts.
12. Permanent Advance Register.
13. Tender/Quotation Register.
14. Stock Register of tender forms.
15. Purchase Files with Minutes of the Purchase Committee.
16. Stock Register of Furniture
17. Stock Register of Laboratory articles.
18. Stock Registers of Library Books and Periodicals with issue Registers.
19. Stock Register of local purchases/miscellaneous items.
20. Attendance Registers/Statement of classes engaged by Guest Lectures.
21. Pay Bill Register and Arrears Bill Register with Registers of Fund deductions.
22. Establishment Registers.
23. T.A Allotment Register with office copies of TA Bills.
24. Miscellaneous Bills
25. Acquittance Rolls
26. Undisbursed Pay Register.
27. Service Books with Stock Register.
28. Increment Register
29. Pension Registers.
30. Registers of Advance
a) Special Advance such as HBA, M.C.A, Bicycle Advance etc.
b) Pay Advance/ TA Advances
c) Festival Advances
31. Files and Registers relating to F.B.S
32. Files and Registers relating to SLI
33. Files and Registers relating to GIS
34. P.D/TSB/TPA/c. Cheque Books, Pass Books, Closing Balance Certificate, files, Consolidated and Subsidiary Registers PD Cash Book, Ledgers, Reconciliation Statements of balances, vouchers etc.
35. Stamp Account with stamps in hand
36. Examination accounts, settlement of advances including Stamp account.
37. Caution Deposit Register-Cum-Acquittance.
38. Acquittance of L.S.G/Stipend/Scholarships etc.
39. Details of fee remittance of students enjoying educational concessions and amount sanctioned by Welfare Department.
40. Monthly statement of revenue.
41. Monthly Reconciled and Unreconciled Expenditure statement.
42. Auction Registers.
43. National Service Scheme Accounts
44. Bills, Vouchers, Payees, Receipts, files etc. in respect of the funds allotted by the DPI to the HSE Section.
45. Details to be Furnished to Inspection team.
1. List of Principals worked during period covered by audit.
2. Sanctioned strength of students in each Group.
3. Actual strength during the period of audit (I & II year separately)
4. Details of persons due to retire within the next 18 months.
The Principals should furnish the details in the prescribed performa (See Annexure II) in respect of the Principals who are due to retire during the period from March to June every year. As the audit of accounts and registers of such schools has to be conducted and LC/NLC has to be issued as early as possible, to settle the pensionary claims in time the details should be furnished in advance without fail.
Monthly Reconciled Statements of Expenditure and Unreconciled Expenditure statements are to be furnished to the Directorate by the Principals of all Government and Aided Higher Secondary Schools as specified below.
1. Monthly Reconciled Statement of Expenditure
This statement is to be submitted on the 25th day of the succeeding month in the prescribed performa (See Annexure III). The following instructions should be strictly observed while preparing the statement.
1. The Statement should be completed in every respect and no column should be left blank. If no expenditure is incurred during a particular month a 'NIL' Statement should be furnished in the performa itself.
2. Misclassification, if any, should be immediately brought to notice of the District Treasury Officer concerned in writing, under intimation to this office.
3. Every item of expenditure incurred by the Higher Secondary Section of the school under the Head of Account 2202-02-109-86 should be included in the statement.
4. The month is determined on the basis of actual date of drawal from the Treasury and not on the basis of the month, to which the claim relates.
5. Reconciliations is to be done with the figures booked in your District Treasury and the dates of encashment and the District Treasury voucher numbers should be furnished in all cases.
6. Details of amounts drawn by the self-drawing officers should also be furnished in the statement bill-wise on the basis of the separate register maintained in respect of H.S.S. Teachers.
7. It should be ensured that columns "Expenditure up to last month and Progressive Total" relates only for the particular financial year commencing from I April of every year.
8. In case of substantial increase or decrease in expenditure under any item during a month, the reason for the same should be stated in the remarks column.
II. Monthly Unreconciled Expenditure Statement
The expenditure in respect of Higher Secondary Section only [Head of Account 2202-02-109-86- (Plan) should only be furnished in the prescribed performa (see Annexure IV) in the case of Monthly Unreconciled Expenditure Statement. This statement should be submitted on or before the 5th day of every succeeding month without preparing the statement.
1. If there is no Expenditure during a month, a NIL statement should be forwarded in the performa itself.
2. The amounts if all bills encashed during a particular month only should be included in the Expenditure Statement for that month.
3. The progressive total for the particular financial year alone need be indicated.
4. The Principals of the Higher Secondary Schools should include in the Expenditure Statement, the amounts drawn by all the self-drawing officers of the Higher Secondary Section (HSSTs) in each month and the consolidated Expenditure Statement forwarded to this Office within the time limit. For this purpose all the self-drawing Officers (HSSTs) should furnish the details of pay and allowances and other establishment claims drawn every month and the same entered in a separate register to be kept in the office, in time, so as to include these amounts in the monthly expenditure statement of the school. This circular may be circulated among all the Self Drawing Officers for strict compliance.
5. The Principals of the Schools will be personally responsible for the accuracy of the statements and for any lapse or delay in submission of the monthly statement.
The Department of Higher Secondary Education has only one administrative office in the state- ie; the Directorate at Thiruvananthapuram. All matters connected with the Academic, Examination, Finance and Administrative matters of the Department are attended to by the Directorate. For the convenience of the staff of Higher Secondary Schools, the salary bills of aided secondary schools are countersigned by the concerned District Education Officers. It has been ordered that until separate district level offices for Higher Secondary Education are formed, the service matters such as pay/ increment/ leave/ loans and advances etc. regarding the Higher Secondary School Teachers are to be attended by the Principals/ District Educational Officers/ Deputy Director of Education as being done in the cases of the High School Teachers.
DHSE - (Directorate of Higher Secondary Education, Kerala.)
HSC - (Maharashtra State Board of Secondary & Higher Secondary Education)
Karnataka Diploma Ex - (Karnataka DTE Board)