State Project Office, SSA, Uttarakhand, Dehradun. Annexure E3 A Presentation on “Internal Audit” By State of Uttarakhand State Project Office, SSA, Uttarakhand, Dehradun.

State Project Office, SSA, Uttarakhand, Dehradun. Brief Introduction Formation of the Uttarakhand State: 9th Nov.,2000 Districts : 13 BRCs : 95 CRCs : 1089 VECs : 7102 DIETs : 13 KGBVs : 26 Population : 84.89 lakhs (6-14 age) : 18,19,465 PS : 12,449 UPS : 4324 Male Literacy : 84.01 Female Literacy : 60.26 SIS-Uttarakhand Sabhi ke Liye Shiksha Parishad State Project Office, SSA, Uttarakhand, Dehradun.

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

State Project Office, SSA, Uttarakhand, Dehradun. Internal Audit Arrangements Initially CA firms were engaged to conduct Internal Audit up to the Financial Year 2004-05 From Financial year 2005-06 Internal Audit is being conducted by Internal Audit teem of SSA, Uttarakhand. An Assistant Audit Officer and 1 Senior Auditor were appointed in Nov. 2005. State Project Office, SSA, Uttarakhand, Dehradun.

State Project Office, SSA, Uttarakhand, Dehradun. Status of Staffing in Finance Wing Name of Post SPO DPO Sanctioned Filled FC 1 F&AO AAO (Audit) AAO (Accounts) 2 13 10 Accountant Sr. Auditor 4 Cashier cum Account Clerk State Project Office, SSA, Uttarakhand, Dehradun.

State Project Office, SSA, Uttarakhand, Dehradun. Status of Internal Audit Internal Audit for the Financial year 2006-07 is completed Internal Audit for the year 2007-08 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 State Project Office, SSA, Uttarakhand, Dehradun.

State Project Office, SSA, Uttarakhand, Dehradun. Main Check Points Of Internal Audit 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. State Project Office, SSA, Uttarakhand, Dehradun.

State Project Office, SSA, Uttarakhand, Dehradun. Major Observations 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. State Project Office, SSA, Uttarakhand, Dehradun.

State Project Office, SSA, Uttarakhand, Dehradun. Remedial Actions Taken 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 State Project Office, SSA, Uttarakhand, Dehradun.

T H A N K Y O U State Project Director For further information please contact State Project Director State Project office, Sarva Shiksha Abhiyaan 0135 – 2781941, 2781942 E-mail : uadpep@vsnl.net, ssaukfin@gmail.com