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1 State Project Office, SSA, Uttarakhand, Dehradun. A Presentation on “Internal Audit” By State of Uttarakhand.

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Presentation on theme: "1 State Project Office, SSA, Uttarakhand, Dehradun. A Presentation on “Internal Audit” By State of Uttarakhand."— Presentation transcript:

1 1 State Project Office, SSA, Uttarakhand, Dehradun. A Presentation on “Internal Audit” By State of Uttarakhand

2 2 State Project Office, SSA, Uttarakhand, Dehradun. Brief Introduction Formation of the Uttarakhand State: 9 th Nov.,2000 Districts : 13 BRCs : 95 CRCs : 1089 VECs : 7102 DIETs : 13 KGBVs : 26 Population : lakhs (6-14 age) : 18,19,465 PS : 12,449 UPS : 4324 Male Literacy : Female Literacy : SIS-Uttarakhand Sabhi ke Liye Shiksha Parishad

3 3 State Project Office, SSA, Uttarakhand, Dehradun. State Project Office 1 District Project Offices 13 DIETs 13 Block Resource Centres 95 Cluster Resource Centres 1089 VECs 7102 Internal Audit Units

4 4 State Project Office, SSA, Uttarakhand, Dehradun.  Initially CA firms were engaged to conduct Internal Audit up to the Financial Year  From Financial year Internal Audit is being conducted by Internal Audit teem of SSA, Uttarakhand.  An Assistant Audit Officer and 1 Senior Auditor were appointed in Nov Internal Audit Arrangements

5 5 State Project Office, SSA, Uttarakhand, Dehradun. Status of Staffing in Finance Wing Name of Post SPODPO SanctionedFilledSanctionedFilled FC1100 F&AO1100 AAO (Audit)1000 AAO (Accounts) Accountant2013 Sr. Auditor4200 Cashier cum Account Clerk 10130

6 6 State Project Office, SSA, Uttarakhand, Dehradun. Status of Internal Audit Internal Audit for the Financial year is completed Internal Audit for the year is in progress. Till September 2008, the number of units covered is as under: Nos. of DPOs -4 Nos. of BRCs -28 Nos. of CRCs -211 Nos. of VECs -608 Nos. of DIETs -4 Nos. of KGBVs -5

7 7 State Project Office, SSA, Uttarakhand, Dehradun. Allocation of budget item wise and Activity wise. Targets achievement -(a) Physical (b) Financial Maintenance of Accounts-(a) Accounts Books; Cash Book, Ledger, Journal, Bill/Voucher guard file, Check Issue register, Advance Register etc; Adjustment of Advances. Utilization Certificates. Bank Reconciliation. Unspent Balances. Maintenance of Stock and Asset Registers. Procurement. Main Check Points Of Internal Audit

8 8 State Project Office, SSA, Uttarakhand, Dehradun. Shortage /Non-Posting of accounts staff at various levels. In VECs, BRCs, CRCs and KGBVs. The head teachers and coordinators appointed in these schools and centers do not know the accounting rules and procedures. Unspent Balances and non adjustment of Advances at BRCs, CRCs, VECs, DIETs and KGBVs Non submission of Utilization Certificates at many places. Non Preparation of Bank Reconciliation at lower levels. Non Maintenance of Stocks and Assets Registers and Physical verification of Stocks and Assets not done. Short Utilization of Fund. Lack of maintenance of proper accounts at VECs and KGBVs. Major Observations

9 9 State Project Office, SSA, Uttarakhand, Dehradun. Training of Accounts is being imparted by the Audit Team to the staff who deals with accountsat CRC, VEC level. Training is given at the time of internal audit. At SPO training of Accounts staff of SPO, DPOs and BRCs –Double Entry System of Accounts on Mercantile basis. –Adjustment of Advances. –Collection of Utilization Certificates. –Preparation of Monthly Bank Reconciliation –Maintenance of Stock and Asset Registers Remedial Actions Taken

10 10 T H A N K Y O U For further information please contact State Project Director State Project office, Sarva Shiksha Abhiyaan 0135 – ,


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