1. TEAM -2 Place of visit – CLRC & VEC Profile of CLRC : Profile of CLRC : Habra – II CLRC, North 24 Pargana dist No of schools : 78 No of Teachers : 255 No of Teachers : 255 No of CRCs : 7 No of Resource Persons : 2 (CLRC) & 7 (CRC) CLRC Co-ordinator : 1 ( With additional charge of SI of school Cleark : Group D

2. No of Resource Persons : 2 (CLRC) & 7 (CRC) No of Resource Persons : 2 (CLRC) & 7 (CRC) CLRC Co-ordinator : 1 ( With additional charge of SI of school. CLRC Co-ordinator : 1 ( With additional charge of SI of school. Cleark : 1 Cleark : 1 Group D: 1 Group D: 1

3. Cash Book Maintained on double entry system. Maintained on double entry system. Not carried out daily closing. Not carried out daily closing. Fund transfer from District to CLRC takes more time even though on e-transfer e.g.Rs.2.70 lakh sanctioned by district on 15.09.08 received only on 26.09.08. Fund transfer from District to CLRC takes more time even though on e-transfer e.g.Rs.2.70 lakh sanctioned by district on 15.09.08 received only on 26.09.08. Overwriting not attested in some cases. Overwriting not attested in some cases. Correcting fluid used in some cases. Correcting fluid used in some cases.

4. Large closing balance of Rs.16.50 lakh noticed.Since VECs are not constituted after Panchayat election funds could not be released. Large closing balance of Rs.16.50 lakh noticed.Since VECs are not constituted after Panchayat election funds could not be released. Accumulation of interest of Rs.43,291/- not being reflected in any financial statements rendered to district.Rs.5,000/- was utilised from interest amount for evaluation work on the orders of DPO which is irregular. Accumulation of interest of Rs.43,291/- not being reflected in any financial statements rendered to district.Rs.5,000/- was utilised from interest amount for evaluation work on the orders of DPO which is irregular.

5. BANK ACCOUNT Opened with Allahabad Bank. Opened with Allahabad Bank. Bank charges service charges of Rs.44/- for each transaction. Bank charges service charges of Rs.44/- for each transaction. Normally service charges should not be charged on Govt. transactions. Needs to take up the matter with SPD for taking up the matter with Bank authorities at higher level. Normally service charges should not be charged on Govt. transactions. Needs to take up the matter with SPD for taking up the matter with Bank authorities at higher level. Bank Reconciliation Statement is prepared up to Sept. 08 but kept in loose sheets which should be kept either alongwith the Cash Book or in a separate file duly tagged and page numbered. Bank Reconciliation Statement is prepared up to Sept. 08 but kept in loose sheets which should be kept either alongwith the Cash Book or in a separate file duly tagged and page numbered.

6. OTHER BOOKS OFACCOUNTS Ledger – Maintained Ledger – Maintained Cheque Issue Register - Maintained Cheque Issue Register - Maintained Advance Register – Maintained but not in the prescribed format. Advance Register – Maintained but not in the prescribed format. Stock Register – Maintained. Stock Register – Maintained. Asset Register – Maintained but not in the prescribed format. Asset Register – Maintained but not in the prescribed format. Fund Receipt Register – Maintained. Fund Receipt Register – Maintained. Audit Compliance Register – Not maintained as the audit was not yet carried out. Audit Compliance Register – Not maintained as the audit was not yet carried out.

7. Other observations Physical verification of Assets/Stocks not carried out. Physical verification of Assets/Stocks not carried out. Separate credit vouchers for each credit is not maintained. Separate credit vouchers for each credit is not maintained. TLM grant, School grant, Maintenance grant for FY 07- 08 was received on 31.03.08 which may not be utilised in the same year. TLM grant, School grant, Maintenance grant for FY 07- 08 was received on 31.03.08 which may not be utilised in the same year. Purchases made on single tender basis being small value items needed for teachers training and contingencies. Purchases made on single tender basis being small value items needed for teachers training and contingencies. CLRC is not provided with a computer. All works are carried out manually. CLRC is not provided with a computer. All works are carried out manually.

8. VEC Profile : Name of the school : Guma Junior Basic School, Guma, North 24 Pargana district. Class – I to IV No of Students – 247 (present 201 on 24.10.08) No of Teachers – 5 No of classrooms – 6 No of Toilets – 2 ( Separate toilet for girls) Drinking water facility – Hand pump Kitchen shed for mid-day meal - 1

9. BOOKS OF ACCOUNTS Cash Book – Maintained on double entry system Cash Book – Maintained on double entry system Ledger – Not Maintained. Ledger – Not Maintained. Stock Register - Not Maintained. Stock Register - Not Maintained. Assets Register - Not Maintained. Assets Register - Not Maintained. Office copies of utilisation certificates not kept on record. Office copies of utilisation certificates not kept on record.

10. Text books issued at the beginning of the Academic Session on 7 th May 2008. Text books issued at the beginning of the Academic Session on 7 th May 2008. Annual Grants of School grant, TLM,Maintenance etc. for 2008-09 not yet released. Annual Grants of School grant, TLM,Maintenance etc. for 2008-09 not yet released. 5 ACRs constructed under SSA.Materials were purchased after obtaining three quotations.However there no indication of having seen the vouches by JE. 5 ACRs constructed under SSA.Materials were purchased after obtaining three quotations.However there no indication of having seen the vouches by JE. Interest accumulated to the extent of Rs.12,584/- but not being reported to DPO. Interest accumulated to the extent of Rs.12,584/- but not being reported to DPO.

11. THANKS