29 th Quarterly Review Meeting of Finance Controllers-SSA

1. 29th Quarterly Review Meeting of Finance Controllers-SSA 12th – 14th May 2011 - Shimla ( Himachal Pradesh) PRESENTATION ON FIELD VISIT TEAM - I

2. 29th Quarterly Review Meeting of Finance Controllers-SSA 12th – 14th May 2011 - Shimla ( Himachal Pradesh) • TEAM REPRESENTED BY : • MR. S. RAMASESHU, ANDHARA PRADESH – TEAM LEADER • MS. K. GAYATRI- ANDHRA PRADESH • BIHAR – MR. SHAHID MOBIN • CHHATTISGARH – MR. KANHHIYA PD. AGRAWAL • HARYANA – MS. POONAM SINGLA • KERALA – MR. L. RAJAN & MR. SASI KUMAR • GOA – MR. SURESH VENERA & MR. RAM DAS • MANIPUR – R.K. ROSHAN SINGH & MR. S.S. SHARMA • NAGALAND – MR. T. GONGKUMER • SIKKIM – MR. K. DAWA • MR. UK. VERMA – TSG, EdCIL • TEAM SUPPORTED BY : • MR. VENI PRASAD & MR. RAHUL LAMBA • PLACE VISITED : • (a) BRC, Kandaghat • GPS, Kather • DIET, Solan

3. 29th Quarterly Review Meeting of Finance Controllers-SSA 12th – 14th May 2011 - Shimla ( Himachal Pradesh) • BRC , Kandaghat : • 36 CRCs are working covring 166 PS & UPS with 3600 students • Books of Accounts : • Cheque Issue register not maintained; • Cash Book not maintained properly, balance of cash and bank are not reflected in the cash book; while booking expenditure, no head of account is mentioned; • Cash Book / Ledger have been maintained in one book for more than one financial year • Cash Book not updated since 27th April 2011. • No physical verification of Cash done • Payment are made in cash only in all cases; • No physical verification of cash done; • No audit of accounts conducted previously; • No Ledger is maintained • No bank reconciliation done. • Cash withdrawals are made but not properly accounted for. • Payment Vouchers are neither defaced nor serially numbered.

4. 29th Quarterly Review Meeting of Finance Controllers-SSA 12th – 14th May 2011 - Shimla ( Himachal Pradesh) BRC , Kandaghat (continued… ) The ledger is not balanced after the closure of the financial year. We cannot understand how the audit was completed without totaling the ledger balances. No residential training is done at BRC The Person looking after Accounts work is neither a skilled Accountant nor properly trained by the SPO or DPO; Stock Register, Fixed assets registers are being maintained ; all issues of stores are acknowledged ; The annual expenditure statement is submitted to DIET but not in proper format with opening and closing balance in hand;

5. 29th Quarterly Review Meeting of Finance Controllers-SSA 12th – 14th May 2011 - Shimla ( Himachal Pradesh) • Government Primary School , KATHER • This Primary School having I to V Classes, • 3 Class Rooms and 3 Teachers with 84 students • ( girls- 44 and boys - 40 ) • 3 Toilets ( 2 for girls), half done compound wall and one kitchen shed, one ramp with railing • Information of Social audit displayed • Annual Grants for 2010-11 received in June 2010 • Appreciable things : • Very good class room transaction; • Children appeared to be very reflective, bold and enjoying their learning; • All Teachers - women and trained and very much involved with students, their teaching, • Teaching Learning Materials are well utilized and displayed in the class rooms

6. 29th Quarterly Review Meeting of Finance Controllers-SSA 12th – 14th May 2011 - Shimla ( Himachal Pradesh) • GPS , KATHER • Very clean and maintained kitchen- MDM covered; • Books - Cash Book, Grant register, Cheque issue register SMC Meeting Book and all other relevant records are well maintained; • Constraints : • Rs. 1.18 lakhs donated by the community for the purpose of construction of compound wall made and request for release of 70 % contribution from State Govt. (Panchayat Raj Department) made but the proposal is pending since last two years.

7. 29th Quarterly Review Meeting of Finance Controllers-SSA 12th – 14th May 2011 - Shimla ( Himachal Pradesh) • DIET –cum- DPO , Solan: • *BRS in respect of all bank accounts have been done up to 30 th April 2011; • Consumable stores are maintained • Books of Accounts : • 5 Bank Accounts under SSA are in operation; • Cash Book is not maintained properly showing cash and bank wise transactions separately; • No separate Cheque issue register ( bank wise ) is maintained . The same is maintained with transaction of all the bank accounts ; • Tally Accounting software is installed but not used for the current financial year which has been done manually; Opening balance of PNB as on 1st April does not agreed with closing balance as on 31st March 2011;

8. 29th Quarterly Review Meeting of Finance Controllers-SSA 12th – 14th May 2011 - Shimla ( Himachal Pradesh) • DIET –cum- DPO , Solan: • 5- days training of DRGs was in progress and the transaction appeared to be effective ; • Procurement of furniture are made on the basis of rate contract made by HP Govt. instead of inviting tenders and quatation;