- Administrative/Overhead charges: The Accounts Wing of Research Section deducts administrative/ overhead charges immediately on receipt of grants/ funds (As per Memo No. 5-56/A.Charges/2009/Res.Sec. dated 11 November, 2019). Details given in Chapter 2.2-Section 2.2.1 (vi).
- Salary of the Project Staff: The Accounts Wing prepares the salary of the research project staff appointed on contract basis in the projects and individual research fellows like JRF/SRF/RA/Pool Officers/Young Scientists etc. and credit directly in their bank account on the last date of every month subject to availability of funds in the respective project after deduction of statutory and other dues like Income Tax, EHS contribution etc. If the funds are received in the Research Section with details of Transaction ID, amount, date of credit etc. and the amount is posted in the individual ledger account by 20th of a month, the salary (along with arrears, if any) is processed in the same month and credited in the account of Project Staff/Fellows/RA/Pool Officers etc. on the last working day of that month. In case, the amount is credited after this date, the salary is processed in the subsequent month and credited on the last working day of the next month. However, in exceptional circumstances, where the funds are received after 20th day of a month but before the 10th of the following month, the salary may be processed on request by the Project Staff/RA/PO etc. (duly countersigned by the PI) on a case to case basis and such salary may be credited on 15th of the following month in order to avoid hardships to Project Staff/fellows/RA/Pool Officers etc.
- Revision of Salary
In case of revision of salary, the funding agency may seek ‘due and drawn statement’ related to project staff. In such cases, the PIs need to submit to the Accounts Wing a due and drawn statement of the Project Staff (one additional copy for record of Research Section) so that the same may be verified and countersigned by the Accounts Officer before submitting to the funding agency by the PI.
- Revision of Salary
- Contingency/Other Expenses including Machinery & Equipment: In all cases of procurement, it is the responsibility of the PI to follow the general financial rules (GFR) as amended from time to time, AIIMS purchase manual and other rules and regulation for the time being in force. For seeking clarifications in any matter related to purchase, the store officer or the accounts officer may be contacted. The PIs may purchase various research materials like reagents, machinery & equipment, computers etc. after following the due procedure. After receipt of the goods/services, and after taking them in stock registers maintained by the PI, the original bills may be submitted to the accounts officer for payment to the firm’s/vendors bank account by the accounts wing through electronic mode (RTGS/NFTS). In case of bill on thermal paper, a self-attested copy of the same is also required to be submitted. The PI may incur the contingent/petty expenditure for project work and claim reimbursement of the same subject to availability of funds under that particular head. All papers/documents submitted by the PI for payment of a bill should be signed/countersigned by the PI with stamp/seal.
- Temporary Advance: The PIs may apply for temporary advance for the contingent/petty expenses for the research projects like stationery, photostat, printing, telephone/ internet/ communication charges, publication charges of journal, etc. as per provision in the project budget. In case, the PIs need to book a conference hall for organizing seminar etc., he/she may request to transfer an amount directly to the account of organizing agency/institute by giving their bank details. The advance is subject to adjustment within 15 days of its drawing. No subsequent advance is generally sanctioned unless previous one is adjusted. The responsibility of settlement of outstanding advances rests with the PIs. The PIs are advised to pay the electricity, telephone, water bills and similar time bound payments from temporary advance and send the bills for adjustment to Accounts Wing. Alternatively, they may also seek reimbursement of these bills in order to avoid any hardships due to delay in payment after giving their bank details.
Research Section has tied up with SBI to issue the Prepaid Cards (eZ-Pay Card) of State Bank of India for the disbursement of temporary advance in electronic form (to minimize cash transactions. It is like a debit card which can be used at various online portals, merchants, PoS, ATM to withdraw cash, if required etc. The detailed uses are given in the circular issued by the Research Section (Annexure-IX). For further details related to prepaid cards, Accounts Officer may be contacted. With effect from April 2020, no cash advance will be given to the PIs and the amount will either be transferred in Bank Accounts given by the PI or in the prepaid cards issued to the PIs. (Reference- Circular No.res./Acctts./2019-20 dated 10.01.2020) - Travel bills: The grant sanctioned by the funding agency under the head “Travel” are utilized by the project investigators, co-investigators and research staff (as per their entitlement) working on the scheme/project to attend conferences, symposium, training program etc. related to concerned research projects. The Air travel must be performed by the National Carrier only i.e. Air India. However, where the cost of air passage is not borne by the Govt. of India, the PIs/Co-PIs/ Project staff may travel by the Airlines ‘other than Air India’ (Circulated vide O.M. No. 1-1/Misc/TA/Res./2019-2020 dated 15.06.2019). All air travel bills must be supported by original boarding passes. However, for the bills related to travel (hiring of taxi for project work, reimbursement of travel bill to patients, attending seminar/conferences etc. administrative approval is required to be submitted along with the bills, clearly indicating the entitlement of the staff and/or the amount/rate of reimbursement for taxi hiring/patient travel etc.
Expenditure from the Funds
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Notices