Bihar Education Project Council PATNA ( BIHAR) Presentation on Accounts – Staffing, Training & Capacity Building Exercises (19 th Review Meeting of FCs at Kolkata – 23 rd & 24 th October’ 2008)

BSPP – Accounting System Accounts : (1) Double Entry System OF Accounting on Accrual basis at State & all District Project Offices (2) Separate set of books of accounts for SSA, NPEGEL, KGBV other Programme funded by State Government as well as UNICEF Assisted interventions (3) Computerized Accounting at State and some of the District Project Offices (4) Complete switch over to Computerized Accounting System from the current Financial Year on TALLY Accounting Software Procurement of “TALLY” Accounting Software customized as per the specific requirements of the maintenance of books of accounts / reporting under SSA is under consideration. It has been planned to complete switch over to computerized system after proper training of Accounts personnel from the financial year – Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Position of Accounts Staffing Accounts Staffing Status of Accounts Staffing: The SPO has made appointment of Accounts Officers and Accountants in January Altogether 25 Accounts Officers and 5 Accountants were recruited and after a 7 days residential Introductory & Subject specific training they have been placed in the DPOs. Action has been initiated for filling up of the remaining vacancies. Status of Accounts Persons in SPO & DPOs. SName of the post LevelPost sanct ioned Post filled up Post vacant 1Chief Accounts Officer SPO11- 2Accounts Officer SPO22- 3AccountantSPO3-3 4Accounts Assistant SPO22- 5Accounts Officer DPO AccountantDPO TOTAL Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Filling up of Vacancies in Accounts Strategies for Filling up of existing Vacancies in Accounts  Advertisement published inviting Applications for the following Post : Accounts Officers 12 Application Received- 99 Accountants28Application Received  Selection Procedure to be completed by In-house Selection Committee  Selection to be made on the basis of Written Test;  100 % Multiple Choice Objective Questions for written test;  Written Test & Personality test – 80 : 20 for evaluation  Subjects / Areas to be covered for written test : 1. Basic Accounting- Principles & Practices 2. Bank Reconciliation; 3. General Financial Rules 4. Maintenance of Books of Accounts; 5. Statutory Provisions- Income Tax, Sales Tax, PF Rules 6. Finalization of Accounts; 7. Leave Rules/ Correspondence 8. Computer Proficiencies Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Status of Accounts Training: The SPO has been providing regular training / capacity building exercises for strengthening of the Accounts Personnel. Financial Year During the financial year total 1284 man days accounts training of Accounts officers/ Accountants, Civil Work functionaries, DPCs / ADPCs etc imparted. Even the newly appointed Probationary Education Officers were covered in the Accounts training SlParticipantsNos.Training Man-days 1DPOs Accounts Officers / Accountants BES Officers ( Probations ) – Trg. At Bodh Gaya 50 3DSE & District Programme Co-ordinators at Bodh Gaya 37 4Accounts Training to DPC at Patna30 5Training of Accounts Core Team Members736 6Newly Recruited Accounts Officers/ Accountants Newly Recruited Civil Engineers / Additional Programme Officers / APOs/ ARPs etc State Resource Persons ( Civil ) / Members of VSSs etc. 90 TOTAL Man- Days Accounts Training1284 Man days - Accounts Training during at State Level Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23 Accounts Training –

Accounts Training – Status of Accounts Training : Subject specific Training of Accounts : - Two days training of total 57 Accounts officers / Accountants conducted in the month of April 2007 (11th & 12th ) - One days training of 16 accounts personnel in the month of May 2007 (11th May 2007); - Two days training of Accounts Personnel on 7th & 8th June 2007 imparted to 68 accounts personnel (including SRPs) -Five days residential orientation training of 48 Accounts Officers / Accountants held at Bodh Gaya (16 th – 20 th Dec’08) - Seven Accounts Officers went on study tour to UP to study their achievement particularly in implementation of Electronic fund transfer System up to School level SlParticipantsNos.Training Man-days ASubject Specific & Yoga Training 1DPOs Accounts Officers / Accountants ( April’07) 57 X DPOs Accounts Officers / Accountants (May’07) 16 X DPOs Accounts Officers / Accountants (June’07) 68 X Days residential Training of Accounts Officers / Accountants of SPO/DPOs 48 X days Residential Training at Bihar Yoga University, Munger (21 st -25 th June 2007 ) 39 X day Study Tour of 7 Accounts Officer to UP 7 X TOTAL Man- Days Accounts Training 729 Accounts Personnel Training Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Accounts Training – Status of Accounts Training : Subject specific Training of Accounts : Two days training of all Accounts Officers / Accountants on 22 nd – 24 th May Three Days Accounts Training of Accounts Officers / Accountants from 25 th – 27 th June’2008 -Two Days Accounts training of Accounts Officers / Accountant on 11 th – 12 th September One Day Accounts Training on Tally Accounting Software -Two days training of All District Programme Co-Ordinators at Bodh Gaya on 3 rd – 4 th May One Training of ADPCs / APOs / ARPs / on Financial management & accounting Issues; -One Training of Civil Engineers on 18 th October 2008 SlParticipantsNos.Training Man-days ASubject Specific Training on Accounts 1DPOs Accounts Officers / Accountants ( May 2008) 40 X 280 2DPOs Accounts Officers / Accountants (25-27 june 08) 38 X DPOs Accounts Officers / Accountants ( Sept’ 08) 37 X Day Training of District Programme Co-Ordinators at Bodh Gaya ( 3-4 May 2008) 36 X Training of ADPCs / APOs / ARPs on Financial management in WALMI, Khagaul 40 X 1X Day Training of Civil Engineers50 X 150 TOTAL Man- Days Accounts Training 474 Accounts Training Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Training of DPCs at Bodh Gaya- Financial Management The SIS had arranged 2-days residential training of all District Programme Co-ordinators at Bodh Gaya on Financial Management and other issues Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Yoga, Life Skill & Moral value Training - Munger Life skill, Yoga & Morale values training of Accounts personnel : The SIS has arranged 5-days residential training on Life skills, Yoga & Morale values at Bihar University of Yoga, Munger during the period from 21st June to 25th June Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

5-Days Accounts Training-Bodh Gaya 5 – Days Residential Training of Accounts Officers / Accountants Bodh Gaya ( 16 th – 20 th Dec.’2007) > The SIS has arranged 5 days residential training on Financial Management at Bodh Gaya.  Mr. K.Gopalan, Sr. consultant, Ed.CIL also attended full course of training as a National Resource Person.  Issues relating to Financial Management, Procurement taken up and broadly discussed.  Presentation by representatives of Tally India Ltd. on working of Tally Accounting Software  A hand Book on Financial Management under SSA – Copy distributed to all participants Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

5-Days Accounts Training-Bodh Gaya 5 – Days Accounts Training Interaction by State Project Director Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23 5 – Days Accounts Training Interaction by Other Prog. Officers

Study Tour of Uttar Pradesh Seven Accounts Officers of Bihar Education Project on Study Tour of UP to see the Working of Accounts & Finance Department particularly the implementation of Electronic Transfer system of Fund up to School Level Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Hand Book for Accounts Officer / Accountant Development of “ FINANCIAL MANAGEMENT UNDER SSA A hand Book for Accounts Officers / Accountant Main Contents : Planning & Budgeting under SSA Financial Norms Maintenance of Books of Accounts Financial Expenditure and it processing Operation of bank Accounts Bank Reconciliation Statement Internal & Statutory Audit Prompt disposal of audit Objections Financial Reporting under SSA Nature of audit objections raised by previous Auditors Procurement Procedure under SSA Compliance of Statutory Provisions Income Tax Act,1961, EPF Rules etc. Electronic Transfer of Fund Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Accounting in BSPP – A Hand Book Development of “ Accounting in BSPP A Hand Book for Accounts Personnel Main Contents : Part – I : Role & Responsibilities of Accounts Officer / Accountants Book Keeping & Financial Accounting on Double Accounting System Part – II Financial Management in BSPP (with Special reference to SSA) Part – III Reports & Returns under SSA Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Hand Book for District Programme Co-ordinators Development of “ FINANCIAL MANAGEMENT UNDER SSA A Hand Book for District Programme Co-coordinators Main Contents : Planning & Budgeting under SSA Financial Norms under SSA / NPEGEL & KGBV Procurement Procedure under SSA Operation of Bank Accounts Bank Reconciliation Statement Audit Arrangements Financial Reporting under SSA Interactions with Auditors Compliance of Statutory Provisions Income Tax Act,1961, EPF Rules etc. Electronic Transfer of Fund Submission of Financial Reports Financial Matters of Utmost care – What DPCs must ensure Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Training of Civil Engineers on Accounting by VSS Civil Engineers of all DPOs imparted training on maintenance of Accounts, Submission of Statement of Expenditure and UCs by Vidyalay Shiksha Samity (VSSs) Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Accounting by VSSs – A Guideline Guidelines For Maintenance of Accounts by Vidyalay Shiksha Samity (VSSs)  How to utilize annual Grants – Amount of Grant  Purposes for which amount to be used  How to write Cash Book  Amount for Civil Works  Submission of UCs and Statement of expenditure  No accounting term used in this book  Simple to understand  Copies made available to all DPOs for downward distribution to Block, CRCs and schools Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Training of Probationary BES Officers Training of Probationary Officers of Bihar Education Services At Bodh Gaya One Day Training imparted on Financial Matters relating to Implementation of SSA A brief hand Book on Financial management under SSA / NPEGEL / KGBV developped and distributed to all Participants Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Roll Out of FMP Manual of MHRD Roll out of Financial Management & Procurement Manual issued by MHRD - GOI. Roll out of Hindi & English Version of SSA Financial Management & Procurement Manual – copy circulated to all the districts offices. Such copies have also been delivered to all newly recruited Accounts Officers / Accountants Although Bihar Education Project Council, (BEP) has its own Financial Regulations and Traveling Allowance Rules. It has also been decided to revise the BEP Financial Regulations to make it compatible with the Financial Management & Procurement Manual of GOI. We have also received copy of amendments made in the Financial Management & Procurement Manual by GOI and copies of which are being distributed to all DPOs. Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Instructions & Guidelines issued The SIS has been issuing clarifications, instructions and guidelines to District offices from time to time. Copies of such letters are also given to the Principal Secretary, HRD / district Magistrates and others Monitoring Authorities. Details of some letters recently issued are given below : Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23 SlSubjectsLetter Nos. Date 1 Reg. Strengthening of Financial Management System under SSA Reg. Updating books of accounts and prompt disposal of outstanding Audit Objection Reg. Assessment of Status of Books of Accounts as on Reg. Closing of the Books of Accounts as on – Action to be taken and Adjustments to be made Reg. Submission of Monthly Financial Report SlSubjectsLetter Nos. Date 6 Reg. Submission of Compliance Report on the Statutory Auditors Report Reg. Closing of Current A/c and maintaining only SB Accounts under SSA 6244 & & Reg. Deduction of Sales tax, VAT at Source from the amount spent for Civil Construction Materials Reg. Clarification for deduction of Income Tax at source under I.T. act,

Instructions & Guidelines issued Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Accounts Training proposed TRAINING PROGRAMME TO BE ARRANGED IN  5 - Days Subject Specific Training of Accounts / Accountants;  3 - Days Training of accounts Officers / Accountants on Computerization of Accounting System;  2- days Training on Statutory Obligations under Income Tax Act, Sales Tax / VAT / EPF Rules;  2 – days Training of District Programme Co-Ordinators;  2- Study Tour of Accounts Officers / Accountants to other States;  7- days Training of Accounts Officers / Accountants to be recruited Bihar Education Project Council, Beltron Bhawan, P.O. : Shastrinagar, Patna-23

Bihar Education Project Council, Patna (Bihar) …..Thanks. Wish You all a Very Happy DEEPAWALI …