Swachh Bharat Kosh Operational Guidelines 2014

About Dataset

The Swachh Bharat Kosh Operational Guidelines, 2014 establish the framework for administering the Swachh Bharat Kosh. The document states that the Kosh was created to facilitate channelisation of philanthropic contributions and Corporate Social Responsibility funds towards the objective of achieving a clean India. It provides the operational arrangements for receiving, managing and deploying such contributions and sets out the institutional structure for governance, project approval, implementation and accountability. The Kosh is administered by a Governing Council chaired by the Secretary, Department of Expenditure, with senior representatives of departments concerned with drinking water and sanitation, urban development, housing and urban poverty alleviation, rural development, Panchayati Raj and school education and literacy. The guidelines provide for a secretariat within the Department of Expenditure. Contributions from companies and philanthropists are to be received in a designated bank account, with specified arrangements for operation and acknowledgement. The document also provides different levels of acknowledgement depending on contribution amounts and describes mechanisms for receiving contributions through online payment and other modes. The guidelines specify admissible activities that may be financed from the Kosh. These include construction of community and individual toilets in rural and urban areas, government schools and Anganwadis, renovation and repair of dysfunctional community or individual toilets, water supply for constructed toilets, training and skill development for maintenance of toilets, and other initiatives for improving sanitation and cleanliness. Solid and liquid waste management is included among the sanitation activities. The guidelines also allow financing of innovative or unique projects and girl toilets as priority areas, subject to the approved framework. The document further explains how projects are proposed and approved. Line Ministries may propose projects to the Governing Council, while States may apply through the respective line Ministries. Kosh allocations are intended to supplement departmental resources. The Governing Council is responsible for assessing feasibility and prioritising projects. Implementation is to be carried out through existing institutions at State, District and Sub-District levels, without creating new institutions, and project costing is guided by applicable cost norms. Monitoring includes quarterly progress reporting by concerned line Ministries and review by the Finance Minister. Internal audit and statutory audit arrangements are prescribed, while accounts are maintained by the finance authorities. The guidelines also provide for public information through the Finance Ministry website and allow amendment of the guidelines after experience is assessed. The document is intended to support consistent interpretation, coordinated implementation and accountable programme management. Its provisions should be read together with the applicable programme guidelines, financial instructions and subsequent approved amendments. The document provides an administrative reference for the concerned authorities and implementation agencies. It helps maintain clarity in planning, execution, monitoring, coordination and reporting. The provisions described in the document are intended to be considered within the applicable programme framework and alongside relevant Government instructions. The material can support institutional understanding, implementation consistency, financial or operational planning where applicable, and documentation of programme processes. It also provides a reference point for officials and stakeholders responsible for carrying out, supervising or reviewing the relevant activities.