Union Government announced Swachh Bharat Kosh Operational Guidelines

Union government launched the Swachh Bharat Kosh to achieve the objective of cleanliness across the country.

Created On: Nov 26, 2014 16:46 ISTModified On: Nov 26, 2014 16:43 IST

The Union Government on 25 November 2014 announced Swachh Bharat Kosh Operational Guidelines, 2014. The guidelines will come into force with immediate effect.

The Kosh was announced to achieve the objective of cleanliness across India. The fund will be utilised to build toilets in schools of rural and urban areas.

Objective of Setting-up the Fund (Kosh)

Swachh Bharat Kosh has been set up to facilitate channelisation of philantrophic contributions and Corporate Social Responsibility (CSR) funds towards Clean India (Swachh Bharat). The kosh was launched after individuals and philanthropists expressed interest in contributing to efforts to achieve the objective of Clean India (Swachh Bharat) by the year 2019.

Governing Council
The Swachh Bharat Kosh would be administered by a Governing Council that will be chaired by Secretary, Department of Expenditure. Other Permanent members will be
• Secretary (Planning)
• Secretary (Drinking Water and Sanitation)
• Secretary (Urban Development)
• Secretary (Housing and Urban Poverty Alleviation)
• Secretary (Rural Development)
• Secretary (Panchayati Raj)
• Secretary (School Education and Literacy)

Departmental Secretaries from Tourism, Culture or any other department would be invited as and when their proposals are being deliberated.

Bank Account & Receipt of Contribution
• Contributions from companies and philanthropists shall be received in a single bank
• The bank account will be operated jointly by the Administrator and the Chief Controller of Accounts, Ministry of Finance.

Besides, the following mode of acknowledgement with regard to receipt of donations will be adopted:



Contribution (amount in Rs.)

Level of acknowledgement



20 crore & above

Prime Minister


10 crore – 20 crore

Finance Minister



1crore to  10 crore


Secretary, Expenditure


Up to 1 crore

Administrator, SBK




1 crore and above.

Prime Minister


50 lakh to 1 crore

Finance Minister


10 lakh to 50 lakh

Secretary, Expenditure


 Up to 10 lakh

Administrator, SBK

Admissible Activities
The amount received through the Kosh will be used to achieve the objective of improving cleanliness levels in rural and urban areas, including in schools. It would also enable to bring out innovative or unique projects and girl toilets, which will be the priority area to start with. Following broad activities will be financed from the Kosh:
• The funds of the Kosh will be used for construction of community/individual toilets in rural areas, urban areas, in elementary, secondary and senior secondary government schools, aanganwaadis (Centres that provide support to children below 6 years and their mothers under the Integrated Child Development Scheme, Ministry of Women and Child Development)
• The funds will be used for renovation and repair of dysfunctional community/individual toilets in elementary, secondary and senior secondary government schools and aanganwadis
• For construction activity for water supply to the constructed toilets
• For training and skill development to facilitate maintenance of constructed toilets and to ensure its inter-linkages with education on hygiene
• For other initiatives of improving sanitation and cleanliness in rural and urban areas including solid and liquid waste management
• Any other activity to improve sanitation in the country as decided by the Governing Council.

• For implementation of the projects or activities no new institutions will be created but implementation of the projects/activities would be carried out by the existing institutions already in place at the State, District, and Sub District level
• The costing of projects will be guided by the prevalent cost norms of Centrally Sponsored Schemes (CSS) of similar nature. These will be used in deciding the cost estimates of the projects to be financed from the Kosh.

• The line Ministries administratively concerned with the projects will closely monitor the utilization of the funds received from the Kosh and would provide a quarterly progress report to the Governing Council and the Finance Minister.
• The progress of activities undertaken from the Kosh will be reviewed by the Finance Minister on a quarterly basis and by the Prime Minister from time to time.
• The Ministries would ensure that the projects/activities undertaken from the Kosh are not duplicated.

Accounting and Audit
To ensure financial accountability, internal audit shall be carried out by the Chief Controller of Accounts, Ministry of Finance, once every quarter. In addition, statutory audit shall be carried out annually by an independent auditor from a board of auditors appointed by the CAG. The reports and observations will be brought to the notice of the Central Government.

The CCA (Finance) will maintain accounts, including Receipts and Payments Accounts.

On 2 October 2014, Prime Minister Narendra Modi had launched the country's biggest-ever cleanliness drive that is expected to cost over 62000 crore rupees. The objective of the drive is to achieve a Clean India by the year 2019, the 150th birth anniversary of Mahatma Gandhi.



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