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

2. 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 : 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.

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

4. State Project Office, SSA, Uttarakhand, Dehradun.
Internal Audit Arrangements
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
State Project Office, SSA, Uttarakhand, Dehradun.

5. 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.

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
Nos. of CRCs
Nos. of VECs
Nos. of DIETs - 4
Nos. of KGBVs
State Project Office, SSA, Uttarakhand, Dehradun.

7. 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.

8. 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.

9. 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.

10. 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 – ,