Official notification from the Government of the Punjab School Education Department regarding the Revised Non-Salary Budget (NSB) Formula.This updated policy outlines the detailed percentage breakdowns for school allocations, utilities, maintenance, and enrollment metrics.Essential compliance and operational guidelines are provided for District Governments, CEOs, DEAs, and School Management Councils.

Revised Non-Salary Budget (NSB) Formula Notification 2026

Government of the Punjab, School Education Department

Document Number: SED/PLAN/BP/O/260616/0747

Notification No: NO.SO(SNE)PMIU/2026(NSB)

Date: 16th June, 2026

NOTIFICATION

NO.SO(SNE)PMIU/2026(NSB): Consequent upon the approval of Competent Authority, the Non-Salary Budget (NSB) Formula was initially notified on 06.04.2013 to disburse the Non-Salary Budget to all schools falling within the purview of School Education Department, for further utilization, under School Management Council Policy.

2. In continuation to earlier Notification of even number dated 06.04.2013 & consequent upon the approval of Competent Authority i.e. Chief Minister, Punjab, the Revised Non-Salary Budget (NSB) Formula is hereby notified to disburse budgetary allocations to each school, based on the revised criteria as under: –

Sr. No. Components Allocation as per Revised Formula Remarks
1 Fixed Schools Allocation 17.41% Fixed School Allocation is a lump-sum amount disbursed to each school based on its school type.
2 Basic Student Enrolment 25.40% Basic Student Enrolment is an enrolment-based component that explicitly links school funding to the number of enrolled students.

I. Enrolment (weighted at 80%)
II. Academic Performance (weighted at 20%)
3 Utility and Maintenance 35.00% Average bill of last one year and functional rooms. (20% for Utilities & 15% for Maintenance)
4 Furniture & Functional Toilets 10.00% Based on Furniture and Toilet deficiency
5 Grounds & Sports 5.00% Based on Open Area/Grounds of School
6 Remoteness 3.00% On the basis of distance from schools to Tehsil AC Office (10KMs)
7 ECCE Classrooms 4.19% To maintain ECCE kit consumables and minor R&M of ECCE Classroom.
9 Early Childhood Education (ECE) (actual basis) Rs.8,000/ School/month Amount for schools having an ECE room for the payment of stipend to Caregiver (Female only)
TOTAL 100%

3. Funds to Schools will be released in Assan Assignment Accounts of District Governments i.e., CEOs/DEAs and will be operated jointly by CEOs (DEA) and DEOs (SE) of respective Districts as a conditional grant, over and above their PFC share of which shall not be spent for any other purposes as prescribed in School Management Council Policy. The Accounts of School Management Councils will be subject to audit, as per relevant rules.

4. PMIU-PESRP, School Education Department will calculate and communicate annual Non-Salary Budgets on the basis of revised NSB Formula, District-Wise and school-wise, as per latest available School Census Data.

SECRETARY SCHOOL EDUCATION

NO. & DATE EVEN.

A copy is forwarded for information and necessary action to the:-

  1. The Accountant General, Punjab, Lahore.
  2. Secretary, Finance Department
  3. The Director Generals (Provincial Audit, Punjab, District Governments Audit (North), Lahore and D
  4. Program Director , (PMIU) (Link Wahdat Road, Near PECTAA, Lahore) School Education Department
  5. Chief Executive Officer, Punjab Education Curriculum Training and Assessment Authority
  6. All the Divisional Commissioners, in Punjab.
  7. Director Public Instruction (SE), DIRECTORATE OF PUBLIC INSTRUCTION (SE) PUNJAB, LAHORE
  8. DIRECTOR PUBLIC INSTRUCTION (EE), Directorate of Public Instruction (EE)
  9. Director Public Instruction (SE) South Punjab, (Administrator) Directorate Of Public Instruction (SE) South Punjab
  10. Director Public Instruction (EE) South Punjab, Directorate Of Public Instruction (EE) South Punjab
  11. All the Deputy Commissioners.
  12. All Chief Executive Officers
  13. All the District Accounts Officers, in Punjab.
  14. Section Officer-Schools, (Education)