Elementary Education Department Directs Optimal Salary Budget Utilization

Shimla, January 2025 – The Directorate of Elementary Education has issued clear instructions to all Drawing and Disbursing Officers (DDOs) to ensure efficient utilization of budget allocations for staff salaries in government schools.

In a recent directive, the department observed that funds remain unutilized under Head of Account (HOA) 2202-01-101-03-SOON (Demand No. 8) despite prior instructions to draw January and February 2025 salaries under HOA 2202-01-113-02-SOON (Samagra Shiksha Abhiyan).

To address this, the department has mandated that salaries for the remaining months of the financial year 2024-25 must first be drawn from HOA 2202-01-101-03-SOON. Only after this budget is exhausted, funds from HOA 2202-01-113-02-SOON should be utilized.

This streamlined approach ensures optimal use of allocated resources and maintains financial discipline within the department. All DDOs have been instructed to adhere strictly to this policy for effective budget management.