REPORT ON MONITORING OF THE FINANCIAL MANAGEMENT AND PROCUREMENT RELATING TO SARVA SHIKSHA ABHIYAN IN JAMMU & KASHMIR
MINISTRY OF HUMAN RESOURCE DEVELOPMENT
(DEPTT. OF ELEMENTARY EDUCATION & LITERACY) GOVERNMENT OF INDIA
INSTITUTE OF PUBLIC AUDITORS OF INDIA NEW DELHI
MAP OF JAMMU & KASHMIR
We are grateful to the following senior officers and executives for their co-operation, and support in this study:Ministry of Human Resource Development: Ms. Vrinda Sarup Mr. K.R. Meena Mr. S.R. Dogra Jammu & Kashmir: Mr. K.M Wani Mr. J.L Bhagat Mr. Rajinder Singh Mr. Mohammad Amin Secretary Education Department, J&K State State Project Director, SSA J&K Field Officer, SSA J&K Accounts Officer, SSA J&K Jt. Secretary Dy. Secretary Under Secretary
Team profusely thanks Shri Rajesh Gupta, faculty EDP Regional Training Institute Jammu for his help in formatting and printing of the report. The data required for the study could not be furnished by district officers Baramulla (Kashmir) despite verbal and written requests. The team had to work under very heavy odds in view of security environment in the interior of the valley coupled with hostile weather conditions.
1 3.6 1. Chapter-1 1.4 1.2 4.4 4.11 Chapter-5 5.5 Chapter-4 4.1 1.1 6.5 1.2 Chapter-3 3.7 Chapter-2 2.2 Introduction Jammu & Kashmir (J&K) Important Facts Population Sarva Shiksha Abhiyan Terms of Reference for Study Profile of IPAI Methodology Organisational Setup Working of State Implementation Society/ District Level Implementation Authority/ Block Level Structure Fund Flow Funding Norms Level of Investment by State Government in Elementary Education Funding Profile Flow of Funds Non-Utilisation / Diversion of Funds Accounts Ujala Society Single Signatory Bank Account Loss of Interest Commission Charges Outstanding Imprest Double Entry System of Accounts Internal Audit Awaited Accounts Discrepancies in Accounts DIET Sopore Training of Staff Procurement Project Office Udhampur District General Budget and Actuals Annual Works Plan and Budget Budget and Actuals 1 1 1 1 2 2 3 3 5 8 11 11 11 12 14 19 22 22 22 22 23 23 24 24 24 25 26 27 28 28 30 31 32 32 32
.3 3.1 5.5 4.6 4.3 1.3 Chapter-6 6.1 4.2 3.2 5.8 4.10 4.9 4.3 4.2 1.TABLE OF CONTENTS
Page No.7 4.4 3.
1 8.7 8. Chapter-7 7. Maintenance and TLE Grant Release of funds in Cash/ Bearer Cheques Preparation of Annual Accounts Handbooks for MLL (Minimum Levels Learning) Mid Day Meal Surprise Visit Other Points of Interest Miscellaneous Out of School Children Computer Education Purchase of Teaching Learning Material(TLE) Defective Planning Engagement of teachers on non-teaching activities Community mobilization Drop out rate Monitoring Monitoring 36 36 37 40 41 43 45 45 45 46 46 46 46 46 47 47 47 49 49 49 49 50 50 51 51 51 52 52 54 54 54 55 55 56
.2 9.Page No.12 8.7 Chapter-10 10.2 7.6 9.4 8.8 8.9 8.2 8.5 9.10 8.16 Chapter-9 9.1 7.4 7.6 8.11 8.3 8.4 9.3 9.15 8.14 8.5 8.1 9.5 Chapter-8 8.1 Annexure Civil Works Civil Works District Baramulla District Udhampur Position of works in Zones General School Visits Village Education Committees Village Education Register Stock Register and Assets Register Parent Teacher Meetings Utilisation Certificate Display Boards Distribution of Text Books Drop Outs Status of Land Acquired for School Buildings School Accounts – Civil Works.3 7.13 8.
IED. (Para 3. (Para 3.7) Accounts of funds released for pre-project activities not available.1)
Shortfall of Rs 3507. Double Entry system of accounts was not maintained. Bridge courses. (Para 3.1)
Delays ranging from 3 months to one year in releasing funds by the SIS to the Districts.3.2). (Para 3.4.8) Instances of discrepancies in accounts in district and sub-district offices.5). (Para 4. (Para 4.6)
• • •
Internal audit wing not adequately staffed. (Para4.HIGHLIGHTS
Un-reconciled Variations in Accounts. (Para 4.2)
Delay between sanction of funds by Government of India and their actual receipt by the SIS ranged between one and three months.4. (Para 3. (Para 4.60 Lacks in the State share at the end of 2006-2007.
The funds of the Society continued to be credited to CD account by the bank even after opening of Saving Bank account by the Society resulting in loss of interest.2)
Prescribed time schedule in releasing funds by districts to zones and by zones to Schools/ VECS not followed. (Para 18.104.22.168) Percentage of funds not utilised ranged between 43% to 96 % during some years.5)
Single signatory bank accounts maintained (Para 4.9)
. Community Training etc remained un-utilised due to lack of proper planning/ identification/ surveys. (Para 3.3)
Funds on some important components of the programme like ECCE. (Para 3.3)
Huge amounts of money was retained by staff as imprest for considerable periods without any immediate need and payments made in cash instead of by account payee cheques.
Orientation training was also not imparted to staff.10)
Staff with no accounting qualifications was dealing with maintenance of accounts. (Para 9. (Para 9.1 & 2.
In consistency in decision making.)
75 % of text books needed for distribution only received in schools. RCC roofing allowed in some cases whereas no alternatives devised for works held up for want of wood.16)
Despite huge investment on purchase of computers and accessories computers were lying idle for want of trained teachers.5)
Shortfall of 53 % in the execution of targeted works & non-utilisation of 56 % of funds received for works. (Para 8. Basic necessities of drinking water and toilet facilities not provided despite availability of funds diverted for other purposes.2)
Information filled in the DISE form did not tally with the data available from the basic school records. (Para 8. (Para 9.2)
VECS not functioning properly nor Village Education Register maintained in prescribed form. Balance 25 % met out of old torn out stock.11)
Purchase of computers and accessories in violation of authorisation by Governing Body.4)
Engagement of teachers on non-teaching jobs.1)
Delay in sending the Plan proposals and shortfall in actual expenditure and approved AWP&B.•
The funds were released to DIET Sopore on the basis of norm of "per participant". (Para 7. (Para 6. (Para 4. purchase on single tender basis & non-availability of items in stock. (Paras 8. (Para 5. Though all the participants for whom funds were released did not attend the course yet the entire amount received by the institution was shown as utilised.1). health check-ups and a number of classes cramped in one single room. (Para 4. (Para 7.7)
Students not provided with proper seating arrangements.
.The universities of Jammu and Kashmir nominated for monitoring of SSA programme in the state neither evolved any monitoring strategy nor any monitoring was undertaken. (Para 10.
Dogri. The State with its summer and winter capitals at Srinagar and Jammu. 6477 inhabited villages and 281 uninhabited villages. At some places the habitations may comprise ten to fifteen households only. Arctic cold desert areas of Ladakh.Jammu Languages : Urdu. 119 blocks. The State of Jammu and Kashmir is the northern most state of India comprising three distinct Climatic regions viz. Baramulla. Population Density : 99 (Persons Per Sq. J&K is a state with wide cultural and geographical contrasts.43 lakhs. Budgam and Anantnag are located in the temperate of Kashmir valley. 3 municipalities. Km) Urbanisation Ratio 23. Kashmir and Ladakh. The population is very low and thinly spread. In population.43 Lakhs ( Census 2001) Sex Ratio :933 (Females Per 1000 Males) Area : 2. The State consists of 22 districts.CHAPTER-1 INTRODUCTION
1. The districts of Srinagar.1
JAMMU & KASHMIR (J&K)
Three regions of the J&K form part of this vast state viz. Udhampur and Doda fall in the sub-tropical zone. The State ranks 6th in area and 17th in population among the States and the Union Territories of India. The valley remains snow bound during winter. Shina Population: 101. Srinagar is J&K’s summer capital while the city of Jammu is the winter capital.83(All India Average: 25. Kathua.236 Sq Kms. the State is one of the smallest in the country and accounts for less than one percent of the people enumerated in 2001. Hindi. Ladakhi. Jammu.22. Rest of the districts of Jammu. 54 towns and notified area committees.Srinagar. Rajouri. There is a sharp rise in the altitude from 1000 feet to 28250 feet above the sea level within State’s four degrees of latitude. The distance between habitations is very large and the population of the habitations is very small. temperate Kashmir valley and sub-tropical region of Jammu. is divided presently into 22 districts (this including 8 newly created District). The state has 22 (including 8 newly created) districts out of which the districts of Leh and Kargil fall in the cold arid zone. excluding the occupied areas of Pakistan and China. Kupwara. 1. Kashmiri.7) 1. is 101.2 IMPORTANT FACTS Capital: Summer(May-October). 59 tehsils. Pulwama.3 POPULATION
The Census population (2001) of the State. Poonch. respectively.
. Pahari. Winters (November-April).
The basic objectives of Sarva Shiksha Abhiyan are:s All children in schools. centrally sponsored scheme “Sarva Shiksha Abhiyan” was launched in the country.4. Universal retention by 2010.2 Funding pattern SSA is being financed by both the Government of India and State Government in partnership in the ratio of 75:25 during X plan period upto 2007. review and audit arrangements in the state. Positioning of suitable staff for financial management.4. Flow of funds. State Government is liable to maintain their level of investment in elementary education as in 1999-2000 and the contribution of State share for SSA is to be over and above this investment. Account keeping. Physical verification of assests created under SSA.
. Procurement. All children complete five years of Primary schooling by 2007. Ministry of Human Resource Development (Department of Elementary Education and Literacy) New Delhi vide Ministry’s letter No. Alternate Schools.5 Terms of reference for study
Government of India. 1. Sarva Shiksha Abhiyan is a programme for universalization of elementary education with a specific time frame and its main thrust is on community participation.1 Aims and objectives In view of the importance of education for the development of human resources and overall progress of the nation. decentralized planning and better quality of education. The government of India has revised the funding pattern for XI 5 year plan and is in the ratio of 65:35 during 2007-08 to 2008-09.1. Education Guarantee Centres. 15/4/2004SSA(PR) dated 20th August 2007 assigned to the Institute of Public Auditors of India. Bridge all gender and social category gaps at primary stage by 2007 and at elementary education level by 2010.4
SARVA SHIKSHA ABHIYAN
1. 1. All children complete eight years of elementary schooling by 2010. New Delhi study of the implementation process of the programme “Sarva Shiksha Abhiyan” which inter-alia included: The aspects of financial management and related operational norms. 60:40 during 2009-2010 to 2011-2012 and 55:45 from 2012 onwards. Back-to-School camp by 2003. Focus on elementary education of satisfactory quality with emphasis on education for life.
Public Enterprises. certificates and awards in these disciplines. consultancy and research in these disciplines. auditing and financial accountability of Panchayati Raj Institutions (PRI) and Municipalities. The team visited the following offices/schools: State Project Office (SPO). DPOs. Organize. finance and maintain schemes for studies and for conduct of professional examinations for the grant of diplomas. CRCs and Schools viz. 25 schools. Undertake and conduct studies. Cash books. Public Institutions. Promote. Basic records maintained by SPO. Vouchers. Discussions were also held with State/ District/ BRC/ CRC/ School level functionaries responsible for the implementation of SSA programme. limited interviews based on structured
. 1. J&K Jammu. BRCs. Besides. workshops. finance and accounting in public bodies.7 METHODOLOGY
A team (Team) was constituted to undertake the studies of SSA programme in J&K state. Physical verification of construction activities was carried out. Its main aims and objectives are to:Promote education in the disciplines of auditing. Two District Project Offices (DPO) namely Baramulla in Kashmir and Udhampur in Jammu District Institute of Education & Training (DIET) Sopore in Kashmir. plan and assist actively with the governments and its agencies for development of sound systems of accounting. Mid-day Meal Registers.1. etc. 13 in Kashmir and 12 in Jammu as detailed in Annexure Two BRC centres one at Chenani in Jammu and one at Baramulla in Kashmir. Government aided voluntary organizations and local bodies. The Comptroller and Auditor General of India is the Patron of the Institute. were scrutinized by the team. Pass books. Suggest ways for effective accounting and auditing in the Central and State Governments.6
PROFILE OF THE INSTITUTE OF PUBLIC AUDITORS OF INDIA
The Institute of Public Auditors of India is a registered society of professionals. Promote the highest standards of professional competence and practices in disciplines of auditing and public finance. Text Book Distribution Registers. Village Education Registers. Household Population Surveys. Surprise visit to two schools each in Kashmir and Jammu as shown in Annexure.
questionnaire with Gram Pradhans. Teachers Parents of students and students were also carried out. The views expressed in the Study Report are those of IPAI only and do not reflect in any manner that of the Indian Audit and Accounts Department. 1.7 The Report has been prepared in accordance with the mandate given by the client organization and within the overall policy frame work of reporting laid down by the Central Council of the Institute.
. VECs. Headmasters. The findings of the study on the above basis are contained and analysed in the succeeding paragraphs.
The executive committee. national bureau and all other concerned. All primary schools (PS) and upper primary schools of 14 districts of J&K state were being covered under SSA. which will carry out monitoring and operational support tasks. In District Primary Education Programme (DPEP) States.1 In J&K State. Annual Works Plan & Budget in respect of eight additional districts created in the State were not prepared. 2. Finance Department Principal Secretary Education Chairman.1. Planning& Development Department Principal Secretary. there would be a State Mission Authority for Universal Elementary Education (UEE). SPO. J&K Chairman Member Member Member Member Member Member Member Member Secretary
.1. there are block level structures to provide academic support and supervision. The Constitution of the Governing Body. block and sub block units will be set up by the state. which has links with the district and block level structures.2 A current account in J&K bank was opened in the name of the Society in May 2001. The State Project Office is the most crucial unit for implementation of the programme. Project Officer as chairmen of District Level Implementation Committee. the existing society suitably modified would meet the needs of UEE. the village education committee (VEC) is required to prepare plans for local needs and also monitors school level interventions and works towards community ownership of the school. SSA. The authorities of the Society are the “Governing Body” and the “Executive Committee”.CHAPTER-2 ORGANISATIONAL SETUP
2. Kashmir/ Jammu Four Members (Educationalist) State Project Director. Department of Education. a Society named “Ujala” was established and registered on 24th of October 2000 with Registrar of Societies as an autonomous and independent body for implementation of Sarva Shiksha Abhiyan. The States have to set up the “State Level Implementation Society” (SIS). The district. The district level implementation authority is headed by the District Development Commissioner as Patron with Chief Education Officer (CEO)-cum-Distt. District Implementation Committee and organizational charts are given below:
1 2 3 4 5 6 7&8 9-12 13 Hon’ble Education Minister Hon’ble Minister of State Education Principal Secretary.1 As per framework drawn for implementation of SSA Programme. After the district level. At the bottom. The governing body is headed by the Hon’ble Education Minister. Executive Committee. Board of School Education Directors School Education. 2. state government. monitor implementation at gross root level and act as a vital link between the field and the District Project Office (DPO). which administers the affairs of the society. is chaired by Secretary.
7. Education Department Chairman Member Member Member Members Member Member
At the state level there is a State Project Director functioning as the Chief Executive Officer of the Society. The following are the eight coordinators: 1. Special Focused Groups & Gender State Coordinator. 7.The Executive Committee is chaired by the Commissioner/ Secretary to Government. 4. the District Implementation Committees was constituted with the following structure:
1. 6. 7. State Coordinator. 5. 6. 9. Jammu/Kashmir State Project Director. 4. Pedagogy State Coordinator. Civil Works District Coordinator. 2. 3. 5. 2. School Education One official member nominated by MHRD(GOI) A representative from Finance Department A representative from Planning Department Directors School Education. State Coordinator. 3. 3. Research. The Executive Committee has the following members: 1. He is assisted by eight coordinators dealing with different disciplines. Civil Works. Distance Education State Coordinator. 6. 8. EMIS MLAs/ MLCs of the district Patron Chairman Secretary Member Member Member Member Member Member Members
. SSA Joint Director Planning. EGS/AIE District Coordinator. Pedagogy District Coordinator. Gender. EGS/AIE State Coordinator. 2. Education Department. 4. SSA District educational Planning Officer Member Principal DIET District Coordinator. 8. Commissioner/ Secretary. 5. District Development Commissioner Chief Education Officer cum District Project Officer. 10. SFG District Coordinator.
At the district level. Monitoring & Evaluation State Coordinator. EMIS State Coordinator.
Kashmir (Premier institution for training at divisional level) headed by Principal
District Institute of Education & Training headed by Principal
Chief Education Officer at the District Level (Chairman of District Implementation Committee)
District Institute of Education & Training headed by Principal
Zonal Education Officer at the Zonal Level (Chairman of Zonal Implementation Committee)
State Institute of Education.Administrative Department headed by Commissioner/Secretary. Education
Directorate of School Education. Kashmir headed by Director School Education. Jammu headed by Director School Education. Jammu
Directorate of School Education. Jammu (Premier institution for training at divisional level) headed by Principal
State Institute of Education.
WORKING OF STATE IMPLEMENTATION SOCIETY/ DISTRICT LEVEL IMPLEMENTATION AUTHORITY/ BLOCK LEVEL STRUCTURE.2. The governing body met nine times since the inception of SSA in J&K state.1 The Governing Body The governing body shall meet at least twice a year. 24/08/2004 21/04/2005 10/09/2005 12/04/2006 10/02/2007 05/03/2007
2.District Implementation Committee
Chief Education Officer
District Institute of Educational Training (DIET)
Zonal Education Officer/ Zonal Educational Planning Officer
District Resource Group
Zonal Resource Center
Cluster Resource Center
Year 2003-04 2003-04 2004-05 2005-06 2005-06 2006-07 2007-08 2007-08 Date of meetings 16/01/2003 26/08/2003 05/3/2004.
04 15. The executive committee had met thrice only since the inception of SSA in J&K state.2.2.4. The report was finally submitted after a delay of about a year on 26.7.03/18.4.03 15.12.03 6.04/26.10.9.04 8.7. In the Executive committee meetings held on 23.2006 and 20.04
.03 15.3 District Education Project Committee (DEPC) 2.2003 25.03 15.4 Block level Structure.6 The audit by the state AG was not conducted.4. It was reported that no committees exist at the district and block level.5 Statutory requirements The Annual accounts for the years ended March 2006 had been certified by the Chartered Accountants.05 25.2.2007 it was mentioned that due to variations in the Audit Report for the year ended 2006 the same could not be submitted to the Government Of India. 2.04/31. The audit of accounts for the year 2006-07 was presently in progress (January 2008) though as per the prescribed time table the same was required to be despatched to Government of India by 1st December of last year.10.03/8. Particulars of officers and staff sanctioned and in position in the office of State Project Director are tabulated below:
Name of the Post State Project Director State Coordinators Executive Engineers Accounts Officer Field officer Sr Adm Officer Sr Assistant System Analyst Programmers No Sanctioned 1 6 2 1 1 1 1 1 3 In Position 1 5 4 1 1 0 1 1 2 Date of Creation 22.214.171.124.10.05 7.2.8.03 26.05/8. Year 2002-03 2006-07 2007-08 Date of meetings 18/03/2002 23 /11/2006 20/04/2007
126.96.36.199.4.4.4.03 Date of Joining 25.10.2
The executive committee shall meet at each quarter of the year.2007.10.2003 15.07 28.10.03 15.1. 2.07 8.03 --22.2.04/188.8.131.52.
--5. They need to be provided adequate training in financial and accounting matters.03 15. At district/ sub-district level.2.9.8.03/12.6.1.03 10.03/17. Admn. The training of finance personnel is not adequate for timely and effectively monitoring the process of MIS.4. Auditor 1.04 2.
.04/20.03 4.9.9 .Name of the Post Accountant Sr Auditor Teachers/Programme officers Research Assistant Steno Typist
No Sanctioned 1 2 4
In Position 1 1 2
Date of Creation 8.05
Date of Joining 184.108.40.206.9.04/19.05 9.03 15.2003/8.03/6. Sr.10.11.05 10. Besides financial and accounting functions.03 15.10. Programme Officers 2 and Research Assistants 8. Sr. The Finance Cell at the SPO’s office is very small. just one Accounts Officer.04 220.127.116.11.10.4. they are responsible for maintaining the MIS as per the FMP manual.2. One Accountant and one Senior Auditor.1.2006
Data Entry operator Jr Assistant Drivers Orderlies/Chowkidars /Machine operator TOTAL
2 2 3 23
2 2 3 19
15. DGCs/ ZRPs are currently looking after the accounts work in consultation with the accounts staff at district/ sub-district level DGCs/ ZRPs are generally from teaching background and are not qualified to maintain the accounts within the framework of FMP. 04 23.06
Important vacancies were at the level of State Coordinator 1.03/11.10.03/29.9.05 15.4.2003 to 13. Officer 1.05 10.
April and September subject to certain conditions which inter-alia include the following: (a) Written commitment by State Government regarding meeting its share of SSA outlay.1 Preparation of District Elementary Education Plan (perspective as well as Annual work Plan &Budget) by each district. (c) State share of SSA to be over and above the level of expenditure on Elementary Education incurred by the State for the year 1999-2000.1.1.The State share for SSA has to be over and above the expenditure being incurred at the 1999-2000 level. Minor Head 101. 3.2 of the Manual on Financial Management And Procurement .Government Primary Schools. and to the VECs. 102.Inspection.1 FUNDING NORMS 3. 3. apprasil of plans. Finance Accounts for the year 20062007 were not approved (December 2007).Teachers Training 800.CHAPTER-3 FUND FLOW
3. 107.2 LEVEL OF INVESTMENT BY STATE GOVERNMENT IN ELEMENTARY EDUCATION As per Para 88. The DPOs release funds to BRCs. Sarva Shikha Abhiyan will not substitute State funding for elementary education. 104.2 Both the central Government and the State Government release the funds directly to SIS. Government of India.Other Expenses
.the State Government is required to maintain their level of expenditure in Elementary Education as in 1999-2000. The level of investment on Elementary Education during 1999-2000 to 200520006 as per the Finance Accounts is tabulated below.Assistance to non-Government Primary Schools. (b) State Government would release its matching contribution within 30 days of release of funds by the Government of India. approval of plans and financial outlay by the project Approval Board (PAB)precede release of funds by centre. (d) Second installment would only be released after previous installment of state share had been transferred to the Society and substantial progress has been made in expenditure as far as money already released in concerned (Expenditure of at least 50% of the funds transferred has been incurred). Sub Major Head 01 Elementary Education. The expenditure shown in the table has been booked under the following head in the Finance Accounts: Major Head 2202 General Administration. Ministry of Human Resource Development (Department of Elementary Education and Literacy) would release the funds approved in two installments every viz. which in turn release funds to the DPOs.
78 -----------1973.17 38101.84
1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 2005-2006
It will be seen from the above table that state share for SSA has been over and above the expenditure being incurred at the 1999-2000 level on elementary education.93
5699.70 Expenditure on Elementary Education 35181.81
Variation in working out balances in the Accounts of Auditors Variation in carrying forward previous years balances in Accounts.99
Accounts under Check by CA
.00 6138. 3.85
14.58 Balance %age of funds not utilized to funds available 96% Remarks
20703. Rs 800000 wrongly included in State Grants in the Accounts Un reconciled variation of Rs99910 between audit report and SSA accounts
5989.52 39912.Table is given below: (Rupees in lakhs)
YEAR Total Expenditure Funds released for SSA 35181.32
19908. in lakhs)
Year Approved Annual Outlay Funds released by Central Govt State Govt Balance of the pre. The final figures for the year 2006-07 were awaited.73
13630.20 lakh Funding profile from 2002-03 to 2006-07 is summarized below: (Rs.98
1346.year Bank interest/ Receipts Total Expenditure As per utilization Certificate 68.26
97.3 FUNDING PROFILE
Approved annual outlay sanctioned from 2004-05 to 2006-07 in respect of SSA was Rs.46 41915.98
28345.07 41758.62 36039.07 39784.
A balance of Rs 1 lack was kept under suspense even in the latest certified audit report for the year 2005-06 by the chartered accountants. The State Project Director in the Executive Committee meeting held on 20-04-07 informed the Committee that the Chartered Accountants engaged during 2005-06 & 2006-07 were being impressed upon to sort out the variations. Non-utilisation of such a high percentage of funds obviously impedes the implementation of the programme.2046. The agreement of figures is a pre-requisite for the correctness of accounts.3.000 & Rs. variations and inconsistencies in these accounts. Notwithstanding the quality of accounts. For example. Variations in figures were noticed not only in the Books of Accounts maintained in the District/Sub-District level but even the figures furnished by the Project Office were at variance with the figures adopted in the reports of Auditors. The accounts for the year 2006-07 were presently (Jan. For the year 2002-2003. For example during 2004-05.when part of the State funds were released in March 2004.65. however. The variation of Rs 4 lacks & Rs 8 lacks actually represent amounts sanctioned for the purchase of vehicles by debit to the budget of Director School Education.050 certified by the Chartered Accountants for the year 2005-06. These vehicles do not form part of the assets of state Implementing Society. It was argued that the funds were not utilised due to their release at the fag end of the year.1000. This position was not.06.opening balance of Rs 18289. however.73.The above figures except for the year 2006-07 were taken from the accounts certified by Chartered Accountants.140 was adopted in the accounts without analysing the variation.000 & Rs 1008. Against this. correct for all the years. The management of the Society engaged another firm of Chartered Accountants to reconcile the variations but the differences continue to persist.1 Percentage of funds not utilised during the years 2002-03 to 2005-06 ranged between 43% to 96%. Except for the year 2003-04.770.590 from the total receipts of Rs 2113.after deducting an expenditure of Rs 68.Central share was released between April to October 2004 and the State share between August to October 2004 yet more than 43% of the total funds(including unspent balance of the previous year)remained unutilised at the end of the year thus targets laid down in the Annual Work plan & Budget
.22.180 shown in the accounts.2008) under preparation/ certification by the Chartered Accountants. The un-reconciled variations continued even in the accounts prepared by the Project office for the year 200607. There were glaring variations even in the accounts certified by the chartered Accountants. the above funding profile revealed as under:3. The variation was not completely rectified even while carrying over the balances to the next year wherein the opening balance was again shown incorrectly as Rs 2044. There were.00.00.860.270 against Rs.73.64.000 respectively.06.000 only were actually received thus inflating the state share of grants received.the funds for the remaining years were released well before March of that year.57.Against the closing balance of Rs 18290. This may partly be due to amalgamation of accounts in respect of funds received under KGBV& NEPGEL for which though separate bank accounts were opened but the maintenance of accounts was combined.closing balance works out to Rs 2044. Rs 1969. Similarly the State share received during the years 2003-04 & 2004-05 was shown as Rs 1973. In view of unreconciled variations it may be prudent to re-cast the accounts since inception.05.
03 Amount Released Date Of Receipt by SIS Date Of Sanction Of matching Share by State.03.74 (-)401.09.03
State Share not released -do-
14. 23.04 07.03 29.04 27.4
FLOW OF FUNDS
Timely availability of funds with the State Project Director and their quick transfer at lower levels down to the VEC are the key factors in timely implementation of SSA programme and to achieve its targets.03.1 Funds from Central Government/State Government to SIS.03 25.Jan & March02.03 State Share Received.270 1969.000 5332.04 23.230 1936.Perusal of the table below would reveal that the prescribed norms were not followed in every case :(Rs in Lakhs)
YEAR Date Of Sanction of Central Share Date Of Release of Central Share.03.3507. November.03 10.11.02 22.03.04 TOTAL
07.62 2112.02 22.04 17.03.01.04. Nil 1969.200 591.01.05. Para 88 of the Manual on Financial Management And Procurement stipulates that Government Of India (GOI)would release funds to the State Implementing Society in April and September and the participating State would contribute its agreed ratio of the programme cost within 30 days of the receipt of the central contribution as per the approved sharing arrangement.770 60.850
02.32 55815.00 15097.73 1000.10 18605.03 23.03.60 (Rs in Lacks) Remarks Pre Project releases by GOI not included
3. 3.could not be achieved.04
490.09. the percentage of funds remaining unutilized to funds available were 57% and 58% respectively.06.04
30.28 19620.04 7361.03 29.03 17.03 14.12 22083. Shortfall in the State share was of the magnitude of Rs. ----Date Of Receipt Of State Share by SIS Amount Released by State Remarks/ Delay
October 01.02.2 The financial assistance under SSA programme was in the ratio of 75:25 between the Government of India and State Governments during the X Plan.04
31. 02 TOTAL
182.12 (-)1302.19 State Share Due 643.84
28.07.03.03 19.22 1930.60 lacks at the end of 2006-07 as per the following details:YEAR 2002-03 2003-04 2004-05 2005-06 2006-07 Total.03 21.000 801.02.74 6540.04 25. During 2005-06 and 2006-07.34 (-)1372.06.01.61 2302.3.260 87.03 10.70 5989.04
6.54 I757.09.10.54 (+)212.730
.4.00 6138.62 5272.43 Short/Excess Release (-)643. 3.04.10 (-)3507.85 6908.01.850 3329. GOI release 1930.
10.11.04.09.09.10.09.10.01.05 19.10.06 17.09.04 10.05 10.130 18.104.22.168.07 13.04
Date Of Receipt Of State Share by SIS
Amount Released by State
Date Of Amount Receipt Of Released by State Share by State SIS
10.000 300.10.06.940 2000.06 24.000 1200.000 1400.08.01.350 13295.2003-04 and 2005-06 respectively. 22.07 21.05 26.06 04.02.11.05 22.05
6848.06 24.05 20.000 4793.05 21.08.760 2964.000 575.more than a month .10.01.03.06 24.04 01.000 347.000 250.
Date Of Receipt by SIS
Date Of Sanction Of matching Share by State.06.05 15.05
500.07 20.07.02.08.07.10.000 250.47
10214.06 24.940 186.07 30.07 30.05 04.09.05 25.000 250.01.05 01.000
Date Of Date Of Amount Sanction of Release of Released Central Share Central Share.04 08.The delay was of about two and half months .05 26.000 300. 01.05 07.10.04.06 24.07.05 24.03.04
250.05 22.000 300.05 15.04 08.05 25.04 27.05 07.05 04.04 10.000
2 months 1 month
TOTAL 2005-06 22.The position showed improvement during 2006-07.05.05 07.12.340
08.05 03.05.04 06. the State Government did not contribute its share as per the approved sharing arrangement.10.06.. funds were mostly released by the Government of India in more than two instalments and in some cases at the fag end of the financial year. 01.10.400 21.05 07.05 25.280 898.07 13.05 03.000 1400.000 575.05 10.06 17.740
TOTAL 2006-07 21.000 5989.900 4.05.11.02.000 300.000 6138.05 01.04
29.02.There was also a delay between the date of receipt of funds by the State Implementing Society and the date of its sanction by the Government of India.340 54.07.740 500.04 26.05 25.06 28.02.06 27.07.04 29.02.04
54.02.09.000 300.There was a net shortfall of Rs 3507.000
Date Of Receipt by SIS
Date Of Sanction Of matching Share by State.10.08.07 20.11.05 17.02.06
300.08. Similarly.05 26-04-05 02.02.05 26.09.07.07.01.06.03.The State Government also did not
.03.11.05.05 07.05 05.02.04 16.05 07.02.24 17.05 19.05 25.06.06 28.60 lacks in the State share upto the year ended 2007 as commented upon elsewhere. 16.06 27.09.10.06 04.06 28. and between one to three and half months during 2002-03.08.09.08.05 07.05 01.06.YEAR
Date Of Sanction of Central Share
Date Of Release of Central Share.08.330 4793.11.09.000 1000.32
As would be seen from the above details.06.08.02.240 418.000 300.08.05 01.05 05.000 341.04.10.07
22.06 28.07 13.04 01-07-04 06.
It has not been possible to link individual releases by the SIS with the dates of receipt of its funds from the Government Of India/State Government. 4.3. but advice to the bank was delayed and both the amounts were deposited in the account of the Society on 18.2.24/2.22/11of 05.04. from 2.04.7/7.04.3.Further.7.06.2.06.were noticed during 2004-05.03.8.26/1 from16.07.01.07.16.03.3/8.9.6. Released in 76 instalments from 4. 27/2.17/2.10.07.03.State Implementing Society is required to release the funds to districts within 15 days of its receipt from Government Of India and State Government.The funds were credited in the account of the Society after a delay of 4 months on 30.Delays were also noticed in some cases
.2.03.04.10.Nov 2002.7.04 & 01.14.such delays appear to be a deliberate attempt on the part of the State Government to delay its share of contribution to the Society.3.09.03.04.11.21/ 9.it would be seen that there were abnormal delays in the release of funds to the districts during 200203 & 2003-04 ranging from 3 months to a year. 11of2005 0.04 22.214.171.124 27.26.04 25.22/9. Released in 18 to 19 instalments 0.such delays were reduced to NIL for the years 2005-06 & 2006-07. Released in 21 to 23 instalments 2.05 to 28. 3.28/2 0f2006.1 16.For example.03.6.7.1/ Released in 53 instalments 1/11.Rs 250 lacs were sanctioned each on 16.04.05 27/4.03.04 from 126.96.36.199.Where the funds were sanctioned in time.28.21.03.06.10.19/10.03 to 31.Similar delays ranging between more than a month to more than two months. State Share Date/Instalments NIL Dates of release to districts and No.4.13.Jan & March 2002.9.04.12.25.02.04 to 25.2 12.6.1/6.However.24/1.from the perusal of the above details.07 0.20.07.29.188.8.131.52/9.4.However.4.06.04.4/10.
2003-04 2004-05 2005-06
2.As there is electronic transfer of funds by the bank. 26/4.4.7.03.18.This information was also not furnished by the Society as the funds were amalgamated with the un-utilised balances of the previous years.10.17/5.1/7.7/7.06 to 30.04 1. of instalments Released in 4 instalments .9.Rs 490 lacs were sanctioned by the State on 31.03.06.2.11.6.8. advice to the bank to credit the funds to the Society was delayed.2 Funds flow from SIS to Districts As per prescribed norms. 30.The date of actual receipt of funds by the SIS and the date of release to districts is tabulated below :YEAR Central Share Date/instalments 2002-03 October 2001.generally adhere to the norm of releasing the funds within 30 days of the receipt of Central contributions.06.1. 20.during 2004-05.3.05 after a delay of about 4 months.
12.06 21.04 6.06 Period of delay
91.95 Grant TLE for PS/UPS 51.03.03.00 20.03. The study was undertaken in two districts of Baramulla in Kashmir & Udhampur in Jammu.4.In a number of cases delays between two months to a year were noticed in the release of funds by the District Implementing Societies (CEOS) to sub-districts (ZEOS).12.3 Funds flow from Districts to Sub-districts and others.05 7.56
5 months More than 1 month About 1 year.06 06.04 16.03 23.88 Grant Contingency 10.04 29.06 14.12.during subsequent years in the actual deposit of funds released by SIS in the bank accounts of the Baramulla district test checked.05 28.06 Period Of Delay
Teachers Grant Innovative Activities Teacher Grant TLE UPS EGS/AIE
17.06 Date of release to ZEO 19.09.07 12.02.3.06 184.108.40.206000 10.10.06 16.07 14.08.11.72 97. 2 months 15 days More than 4 months More than 2 months --do---do--
Maintenance 48.For example .05 3.05 7.05 220.127.116.11 30. Amount Component Date of release by Date of SIS credit in bank 22.412
Teacher Training Seasonal Camp Salary Of Head Teacher
81 days 81 days 36 days
.Some delays in the release of funds by the ZEOS to Schools/VECS also came to notice.05 16.80 18.104.22.168.000 74.Such delays resulted in impeding the implementation of the programme at the grass root level.04.04.1.05 15.04 19.Instances are tabulated below:( Rs in lacs) District Component Amount Date of receipt by CEO 20.
05 10.It was stated that utensils were purchased for earthquake hit people.06 2.05 27.03.06 25.34 66.12.06 8.03.06 (partly 1 year. released) 25.06 but in turn released the funds to schools after delay of 4 months on 31.8.07 16.80 25.06 28.3.11.03.10 lacs on 31. ZEO Jullah received Rs 4.04.5.03.District --do---do---do---do---do---do---do---do---do---do--
Component TLE for PS --do-Salary RT Maintenance Grant EGS/AIE Teacher Training ZRP/CRP TA Teachers Training Maintenance Grant Contingency Grant
Amount 21.8.06 but were released after delay of more than 7 months on 2.95
Date of receipt Date of release Period Of Delay by CEO to ZEO 22.The funds were released to schools after delay of more than 1 & half months on 17.3.12.04.12.08 28.03 but released it after more than a month on 26.95 73.03 towards School grant.1.6.Teacher grant.06 13.Funds for TLE for Middle schools were received on 22.214.171.124.06 7.64 10.7.05 157.11.07 respectively.07 1 month 15 days More than 2 months More than 1 month 15 days 5 months About 3 months About 5 months 3 months
23.05 6.05 27.06 27.After the earthquake it was all the more necessary to utilise the funds for which these were sanctioned.06 5 months More than 2 months 15 days
ZEO Chenani received funds for School Maintenance Grant & EGS/AIE on 15.
.71 28.the following funds were received by ZEO Jullah for “School Grant”: Opening Balance Rs 12000/Receipts (2006-07) Rs 137000/Total Rs 149000/Expenditure Rs 142000/Balance Rs Rs 7000/-
The funds were not released to the schools but were utilised on purchase of utensils which is not a legitimate charge on SSA funds.06 8.School maintenance grant and EGS grant.20 97.5.05.6.8.07 6.06.In the purchase of utensils neither any tenders were called for nor any purchase formalities followed.07 & 05. ZEO Singhpora Pattan received TLE grant of Rs 30.8.3.01. During 2006-07.06 19.06 4.12.06 16.000 on 9.3.05 17.
98 6.Bridge courses .Most of these unutilized funds were meant for important components of the programme like ECCE.75 3.00 13.07 22.03.94 1.04 10.02.07 23.IED.06 22.Non utilization was attributed to delay in the identification of schools/centers for the release of such funds.05 24.00 8.11.07 24.12.05 10.14
Community Training 3.00 23.68 12.20 1.10.11.Community Training.03.49 2.06 12.70 14.08 7.07 10.10 3.35 3.12.13 0.08 7.06 23.10 20.06 28.75 3.Seasonal camps.06 30. and would have definitely given a fill up to the implementation if utilised.98 6.3.80 15.80 15.49 7.00 21.Apparently the targets set and the funds requisitioned as per Annual Work Plan and Budget were not based on actual identification of requirements.The position of un-utilised funds is given below in a tabular form :Particulars Innovative Activities --do-Computer Centre --do-ECCE --do-Bridge courses Salary Gender Coordinator.00 8.03.12.10 1.03.49 20.03.5
Non -Utilisation/ Diversion Of Funds
A test check of records of District Udhampur revealed that most of the funds released by the SIS remained un-utilized at the end of December 2007.03.08. IED Seasonal Camps KGVB --d0-NEPGEL RENT --do-Contingency HOUSE HOLD SURVEY Furniture BRC Furniture CRC(zone Chenani) Amount 0.70 14.39 27.49 7.03.11.12 0.68 5.05 30.05 0.10 2.Innovative activities etc.07 7.79 2.10
.00 13.06 30.35 3.07 30.39 21.49 2.16 (Rs in Lakhs) Date of Receipt Unutilised Balance (As on 31st December 2007) 14.05 28.99 2.07 2.02.3.03.05 15-02.
Thus more than 75% of funds remained un-utilised even when the percentage of out of school
.39470 Lacs was sanctioned by the SIS on 9.07 & Rs 5.only 47 were opened covering only 802 children out of 7613 identified.11.An expenditure of Rs 0.3.Of the 222 centres.25 lac on 31.23 lacs un-utilised at the end of March 2007.45.2.55 lac on 16. 3.06. Integrated Education For Disabled.04 Lacs only leaving a balance of Rs 34.5.To overcome difficulties in the enrolment of such children.07) and the entire amount of Rs 28.5.3.ECCE has been envisaged as an innovative exercise for which a norm of Rs 15 lacs per district has been prescribed for spending per year on ECCE related activities.3.39 lacs was lying un utilised at the end of December 2007. 222 Bridge course centres mainly residential were proposed for such children.In the context of SSA.07 was incurred for the purpose leaving an unspent balance of Rs 21.1 Bridge Courses As per AWP & Budget for the year 2006-07.Scrutiny of the above table revealed as under: 3.99300 lacks at the end of December 2007. Early Childhood Care & Education (ECCE) The importance of pre-school learning and early childhood care are crucial inputs in improving the enrolment and participation of children in formal schooling.5.Another instalment of Rs 13.27 lacs were released to the district during the years 2003-04 to 2006-07 for expenditure on the above mentioned component. Apparently this is due either to lack of effort/inadequate planning or the identification of such children was not correct.The district (Udhampur) did not take any action to identify institutions/groups to strengthen the ECCE component in the ICDS anganwadi system resulting in non-utilisation of funds on this important component of the programme. 3.3.07(received by the district on 30. The population of Children With Special Needs (CWSN) in the age group of 6-14 years in district Udhampur was identified as under :YEAR 2003-04 2004-05 2005-06 2006-07 2007-08 Number Identified 102 3247 3436 2606 1627 School Going NA 1539 946 991 998
Rs. it was proposed to open residential centres yet the District Udhampur was not able to cover more than 11% of such children despite availability of funds.The district could not utilise Rs 15 lacs released for the purpose on 22.10.The expenditure incurred was Rs.11. 7613 children in the age group of 611(3289 children) and 11-14 (4324 children) were identified as Never Enrolled/Drop Outs.
The requirement of funds proposed by the district was merely based on expenditure norm of Rs 1200 per disabled child without preparing simultaneous plans identifying particular approaches.2005 to appoint Zonal Gender Coordinators to undertake the job of door to door advocacy for bringing out of School girl children to the Schools.5. options and strategies required for educating the children with special needs and the amount of funds actually needed for the purpose.2.5.07 issued by Chief Education Officer to the Zonal Officers seeking their explanation for variations in general population figures as shown in AWP&B 2006-07 and those recorded by Child Census Survey conducted in October 2006.2006 four fax machines were purchased for Rs 45760.children with Special needs was quite high during these year. No specific reasons were furnished for such a dichotomy.07.5. non-utilisation of large part of funds raises a genuine doubt about the correctness of population figures of children with Special needs in the district.in the district as per AWP & Budget for the year 2007-08.70 lacs was sanctioned for the purpose on 31. 3.01.There were 6725 out of school female children .02.2005 for purchase of furniture for CRC. 4268 (6-11) & 2457 (11-14).06.11. An amount of Rs. However.2005 for purchase of furniture for BRC centres. Though education of girls is the primary focus in Sarva Shiksha Abhiyan yet the entire funds remained unutilised and no Gender Coordinator was appointed as on December 2007. Diversion/Non utilisation.06. This is further corroborated by a letter dated 23.07. There was quite a variation in population figures identified during 2007-08 and those shown earlier. Rs 14000 were pending utilisation apparently because funds were requisitioned without need.The funds sanctioned for purchase of furniture were partly utilised for purchase of fax machines primarily because the requirement of funds was not need based. The funds were not utilised for about a year. Even the funds of Rs 10 Lacs released by SPD on 06-08-2005 for construction of ramps to provide disable friendly facilities in schools remained unutilised (March 2007).01. ii) Out of Rs 16000 received by the Chenani zone on 2. On 28.4 Gender Coordinator The State project Director advised the district Implementing Societies vide order dated 11.
.2006 received by the district Udhampur on 24. 3. i) Rs 4 Lacs were released to the district on 11.
State contribution of Rs.2005 were framed vide notification No 1-Ujala of 2005 dated 19.15946 (NEPGEL) & 16949 (KGBV)]were opened with the same branch of the bank on 31.10. the Governing Body was empowered to make and frame byeLaws. As per the Memorandum Of Association of the Society.2004 even though Saving Bank Account for SSA funds was operational in the same branch of the bank with effect from 31.10.01. The bank was not prevailed upon to avert the loss of income to the Society eventhough it was an important customer of the bank.2004 was again credited by the bank in the CD (current) account on 18.9.2005.The current account remained operational till January 2005.2004.Three single signatory saving bank accounts [numbers SB 15819.2004.59. Opening of single signatory bank accounts was in contravention of the provisions contained in Para 89. however.3 Loss of Interest
Even after opening of the Saving bank accounts. J & K Government on 24th October 2000 as `UJALA' Society.
4.56.9. 4.2005 respectively.99 lacs & Rs. The Society was thus deprived of the income which would otherwise have accrued to it on account of interest. not available in the districts test checked nor was it translated into Hindi/ Urdu for wider dissemination.47.5.09 lacs available in the CD account ending March 2004 & March 2005 respectively.05.7.2004 was credited in the current account on 6.8.2005 and that too after a delay of more than 3 months.1 of the Manual on FM&P.500 lacs sanctioned vide orders dated 16. the bank continued to credit the deposits of the Society in the Current Account upto January 2005.2001.5.1 Ujala Society The State Implementing Society was registered with Registrar of Societies.93 lacs sanctioned on 8.Central share of Rs.10. Accordingly `THE JAMMU & KASHMIR UJALA SOCIETY FINANCIAL
REGULATIONS.The regulations stipulated that all the financial matters covered by the Manual on Financial Management & Procurement (FM&P) issued by Department of Elementary Education & Literacy.2
Single Signatory Bank Account
The Ujala Society opened a single signatory current account No CD 269 with the Moving Secretariat main branch of J&K bank ltd on 24.
4.10. The Manual was.2004 and 1.2004 & 1.2004 and taken into the cash book on 10. The Society had balance of Rs.7. Government of India shall be dealt with according to its provisions.
59 2.50 1.96 1.54 1.43
.7055 Lacs available in imprest account. these charges were not reflected as a distinct item in accounts. in May 2004 there was an opening balance of Rs 25.Expenditure met out of imprest during the month was Rs 3. 4.4
The bank credited net amount in the account of the Society after deducting Commission charges of Rs. Similarly.4.10 lacs was advanced during the month against which there was an expenditure of Rs 2.81 0.30 0. The position of outstanding imprest during a few months is tabulated below: (Rs.38 63.00 1.19 3.46 Lacs only.77 2.52 0.83 1.25 0.00 2.10 1.20 2.74 Imprest Advanced Expenditure During the Month 2. however. These advances were paid even when sufficient imprest was already available to meet the expenditure.78 0.13 6.5 Outstanding Imprest
The imprest advances are intended for emergent contingent expenditure.A further amount of Rs 3. paid huge advances of imprest to the staff month after month. As the Society depicted gross amounts in its accounts. huge balance of Rs 63.00 0. The Project office.14 2.06 1.30 0.30 0.02 2. generally of petty amounts.80 1. in lacs) MONTH Nov 2003 Feb 2004 April 2004 July 2004 August 2004 September 2004 November 2004 August 2005 November 2005 Jannuary 2006 Feb.50 1.50 Lacs was advanced during July 2004.33361 (2002-03) and Rs.67 6.43 Lack only. For example.43 2. A further amount of Rs 3.86 lacs (2003-04) from the grants received from Government of India.66 0.98 0.2006 March 2006 April 2006 August 2007 Opening Balance 2.45 3.81 0.85 3.75 0.37 63.99 2.54 0.93 0. Apparently there was no requirement of paying the additional imprest.4.05 3.13 Lacs was outstanding as imprest at the end of June 2004.50 0.
6 Double Entry System of Accounts.one resigned in March 2007. In some cases even vouchers for medicines were paid out of Imprest though employees were governed by medical reimbursement claims as per the State Government rules.Such payments were required to be made by crossed Account Payee cheques alone.8 Awaited Accounts. There was no mechanism in place to watch speedy adjustment of such advances. tampered and photostat copies of vouchers for payment .The payments made through imprest were on account of rent . an indicative staffing structure prescribed in Manual on FM&P provides for one Audit Officer and two senior auditors preferably from Audit department. Internal Audit Report of SPD office prepared by the internal auditor for the years 2005-06 & 2006-07 brings out a number of irregularities. incurring of refreshment charges for occasions not known. retention of huge imprest money in personal custody etc were brought out in the report.purchase of fax machines.88 500.7. 4. if any. In view of its importance.(January 2008). in lacs)
Date Of Release 87. Retention of huge amounts of money by individuals in cash for considerable periods without any immediate need was not only against the canons of Financial Proriety but also resulted in loss of bank interest to the Society. 4.The post though sanctioned remained unfilled.Of the two senior auditors appointed .payments without availability of vouchers.00 Amount Released To Whom Released 18. dues of BSNL etc . passing of hand written.2002 25. Instances of purchases without quotations. There was also immediate need to strengthen the wing so that it serves the prescribed purpose.The internal audit of the Project Office and of the district offices was not conducted for the years 2002-03 to 2004-05 and for the remaining years. 4. No specific reasons were furnished for making such payments in cash. The Project Office including the district/sub-district offices follow cash system of accounting instead of double entry system of book keeping.
i) The funds received from Government of India during 2002-03 were released for pre-project activities as per the following details: (Rs. Internal Audit Internal Audit is a control that functions by examining and evaluating the adequacy and effectiveness of other controls throughout the organisation.9. Accounting procedure prescribed in Manual of FM&P enjoins that double entry method based on mercantile system of accounting shall be followed in SSA. on these reports.2003 Director Schools Srinagar -----d0----
. The team was not informed of action taken.2. The State Society was registered in October 2000 but internal auditors were not appointed till January 2005. the prescribed percentage of covering all districts and sub-district units at least once in three years was not followed.
55 Lacs on 7-1-2003 for outright purchase of a building reportedly for Girls Middle School Quil Magam. payment of Rs 4. It was seen that part of the fund (Rs 517.2002 for purchase of a vehicle. Pulwama.00
18. Leh.3. Instances are : Funds shown received from SPD in the account statement 2006-07 were Rs. There were variations between the funds released by SIS and those shown received by the district. Anantnag. The purpose for purchase and the sanction were not available.84 500. An amount of Rs 11. The Director School Education Srinagar incurred an expenditure of Rs 4.57 lacs) was in turn released to Deputy Commissioners of Srinagar. Again.2003
Director Schools Jammu ---do----
B O S E Srinagar. The account records Offices.9. The variation was not reconciled.41 released.15 lacs were shown received during 2005-06 against Rs 2405.07.Date TOTAL
Amount 587.03.07.2002 26.9 Rs 400. The procedure followed in acquiring a ready built building was not on record.76 lacs advanced to Board Of School Education as per following details was not on record :2002-03 2003-04 4. Further.4059.
The details of expenditure incurred out of these funds were not available.57 lacs. The team visited the office of Director School Education Srinagar.76 lacs
Discrepancies in Accounts
(i) There were a number of discrepancies in the accounts of district and subdistrict offices at Baramulla. Kupwara.2003 TOTAL 4.57 lacs was made vide DD dated 24.4. ii) Adjustment account in respect of Rs 1282.12.00 lacs Rs 882.07 was taken in the cash book on 16.3. Kargil and SIE Srinagar but no expenditure details were on record.2.88 81.84 400. Rs 2405. For example .00 581. Badgam.90 lacs released on 24. No reconciliation of figures was undertaken to arrive at the correct picture. Baramulla. Cash Book was not maintained on daily basis but on monthly basis.credited in bank on 30. The variations were reportedly due to late receipt of funds which were accounted for during subsequent year.14 lacs whereas in the utilisation certificate for the same year the figure was shown as Rs 4094. were not maintained in a systematic manner in Zonal
was reportedly lying with a ZRP who stood relieved from the BRC on transfer in May 2005.10.07 to 13.09 lac was not shown. Rs 70 per day per participant.06 for Rs 5000/.64 Lacs remained outside the Society’s account for about 8 months.9. No reconciliation/details of consolidated figure were prepared to enable linking with individual entries. (ii) In BRC Chenani in Udhampur district proper account of expenditure incurred was not kept.The amount was transferred to the main SB account No SG 298 on 29.33 18. Some other payments to the schools were also made through bearer cheques (Two Cheques dated 14.9. Rs 20 per participant.51 Participants Participants Target Group Earmarked Attended 1050 960 Course Funds duration Sanctioned 12.20 Expenditure.9. 12.23 lacs).05 on account of salary of HT was credited in a separate Saving Bank No SG 28 on 26.In Tangmarg zone construction funds were released partly in cash and partly by cheques.06 for Rs 16500/-) No reasons for releasing payments in cash were furnished. Rs 15 per participant.Thus Rs 1. in lacs)
YEAR 2003-04 2004-05 2005-06 2006-07 TOTAL No of courses one NIL one one THREE 220 230 1500 180 191 1331 ZRP/CRC 12 days --do--.11 lacs) & 2004-05 (Rs 1.4. Rs 21200
. the attendance record of RETs who received training from 15.Similarly detailed accounts of Rs 46760/paid on 5. Detailed account of Rs 4.5.each and cheque dated 15.3.06.07 at the rate of Rs 5845 per CRP on account of TA. individual entries of credits were not traceable in the bank statement as the cheques were credited in lump.20
Field teachers 20 days
The funds for the courses conducted for ZRPS/CRCS were provided as per the following details :Lunch TA TLM Stationery Heating charges per course Rs 40 per day per participant.05. In zonal office Jullah Rs 1. Further. DIET Sopore The training courses conducted by DIET Sopore during the years 2003-04 to 2006-07 are tabulated below :(Rs.64 lac received vide cheque No 4307359 dated 19.98 3.8.33 18.07 and were paid Rs 1.1. contingent grant and TLM was still awaited(December 07)in the zonal office.12 days 2.34 lacs incurred on training during 200304( Rs 3. 4.98 3. In Zonal office Chandanwari.51 2.
Rs 12. budgeting.07 lacs.20 lacs were sanctioned for training of 1050 participants during 2003-04. accounting. Against this 960 participants only attended but the entire amount sanctioned for 1050 participants was shown as spent. 371 only attended but the entire amount sanctioned for 450 participants was shown as spent. Orientation training on planning. Lunch.
. the funds earmarked for 169 participants who did not attend the course should have been a saving yet the entire sanctioned amount was shown as spent. The cash Book was written as and when the transactions appear and not on daily basis. Similarly. Obviously. In the circumstances it was not clear as to how the accounts for such courses are compiled and made to agree. The accounting staff at the State and District levels were also short of indicative staff structure prescribed for Finance & Accounts. The excess expenditure for the two courses as per the above norms works out to Rs 1. The expenditure on TA.11 Training of Staff
The accounts of the State Project Office from inception till December 2004 were dealt by a Field Officer with no accounting qualifications. At the district and sub-district level also accounts were dealt with by staff with no accounting qualifications. This is an area of concern. procurement required to be given to all accounts and audit staff at periodical intervals was also not provided.Against 450 ZRPs/ CRPs targeted for training during 2005 to 2007 . 4. TLM & Stationery is sanctioned on the basis of per participant per day.
on the basis of a certificate from the firm that it was a business partner of HP. Project Office.The reasons for placing orders directly on the firm was inter-alia stated to be higher prices on account of payment of departmental charges to DGS&D.3.HP Laser Printers were purchased again during 2005-06 through DGS&D at a much reduced price of Rs 7820/.1. (i) Computers 5. HCL. the Society purchased 25 computers valuing Rs 9.04) from a local firm in Jammu. HP.04) directly from Wipro Ltd Chandigarh without calling for tenders. Rate per computer WIPRO Rate per computer DGS&D Rs 37765/. Purchase of 25 HP Laser Printers model 1015 was made in March 2004 for Rs.the Society placed orders for purchase of computers directly with DGS&D at lesser rates as per the following details :YEAR 2004-05 2005-06 & 2006-07.+ charges. Deviation from the prescribed procedure resulted in undue benefit to a local firm. --------Rs 32000/-
The Information Technology department of the State Government had approved following four brands of computer systems for the State Government departments.3. After sale service of WIPRO was subsequently found to be not satisfactory.1. In subsequent years 2004-05 & 200506.2005 issued vide Notification dated 19.
.2005.5.82 lacs (bill dated 26.3. The certificate from the firm was not a justification for ignoring the purchase procedure of calling the tenders to ascertain the resonability of rates. The purchase was made on same terms and conditions as accepted by IT department of the State Government in December 2003. Scrutiny of purchase files revealed as under :5.57 lacs (bill no 472 dated 31. During 2004-05.CHAPTER-5 PROCUREMENT
The Procurement Rules And Regulations for the Ujala Society have been prescribed in Chapter-V of Financial Regulations.only per printer. ii) Laser Printers. The purchase was made at the rate of Rs 13699/-per printer plus taxes. The Governing Body had authorised the Society to effect the purchase of Computers and accessories from DGS&D. ACER & WIPRO. Purchasing computers directly from WIPRO without calling for bids from the dealers of remaining three approved systems was not consistent with purchase procedure and Governing Body authorisation.1 Purchase of Computers & Accessories 2004-05.
Purchase of a Camera already in possession of a private person without ascertaining reasonability of rates contravened the prescribed purchase procedure. Purchase of Camera As per the Schedule of Fixed Assets for the year 2003-04.No tenders to ascertain the resonability of rates were called for.04 from a local firm of Bakshi Nagar Jammu.4.iii)
The Society did not follow the prescribed procedure while making the purchase of 25 UPS in May 2004.The purchase valuing Rs 72500/.2.97 lac on a single tender
.The order was placed on 16. The projector was purchased for Rs 1. ii) One LCD Projector Panasonic was purchased on 13.84
2005-06 308 2006-07 338
158. 5. i) Sony Camera was purchased from District Coordinator Civil Works Anantnag on 29.1. Single Tender Purchase Purchases as per instances given below.1. were made without calling quotations.4.4.04 for Rs 40000/-. 5.9200/. 5.The firm backed out and the orders were placed with another firm located in far flung town of Sopore in Kashmir at the rate of Rs 2900/.48 144.06 for Rs 19090/-only.The said Camera was neither in stock nor the procedure of purchase followed was on record.. in lacs) YEAR COMPUTERS UPS 338 338 PRINTERS 224 198 laser Printers 56 Dot matrix 478 COST 13.3.per UPS.Neither any purchase committee was formed nor any specifications for the items to be purchased were prepared .3. the Society purchased a camera for Rs.1.was made on the basis of a representation made by the firm without calling for tenders. Purchase of Computers & Accessories 2005-06 & 2006-07 The following Computers and Accessories were purchased during 2005-06 & 2006-07 for new upper Primary Schools and Data Entry Operators at district and zonal level :(Rs. The acknowledgement of receipt of computers and accessories in good condition by the concerned consignees was not on record.32
The orders were placed with DGS&D with advice to despatch the stores direct to the consignees at the district and zonal level. Another Sony Executive Digital Camera was purchased from Sony dealer for Jammu on 28.The Camera was reportedly purchased for monitoring of works of Srinagar.1.2004 with a local firm at Bagat Srinagar at the rate of Rs 3000/-per UPS.
2 Udhampur District i) The district office purchased 18 digital copiers plus accessories vide invoice dated 28.(Bill N0 11087 dated 22.5 Non-availability of Files.6 Furniture/Fixtures & Office Equipment As per the Auditors Report following expenditure was incurred on the purchase of furniture/ fixtures & office equipment:(Rs.13
5.1.19 13.1.46 11.04 from Gestetner Nanak Nagar Jammu for a total cost of Rs. in lacs) YEAR 2003-04 2004-05 2005-06 TOTAL Furniture/Fixtures 8.60 2.basis. 5.83 3. Specification requirements of the projector were also not decided before effecting the purchase.7 Stock Registers One AC valuing Rs 30500/.& one Laptop valuing Rs 1.The purchase was made from Gestetner firm on a negotiated rate and approval of the Project Director was accorded on the quotation of the firm itself.03 & 31.77 0.Specification of the item was also not prepared before purchase. 5.50 lacs/-No quotations were called for.23
The stock position and the purchase files produced did not work out to the above details.1. iii) Two Air Conditioners valuing Rs 76326/.04 respectively.60 15.12.57
.2.03 of Abrol Enterprises Jammu).05 lac were issued at the residence/ use of the Chairman Governing Body on 22.69 Office Equipment ---10. iv) A copyprinter was purchased during 2004-05 for Rs 2.were purchased during 200304.The purchase was made without calling for quotations.4.4.49 4. These items were returned back in store in March 2007 and were lying un-utilised.3. in lacs) COMPUTERS PHOTOCOPIER DIGITALCOPIER VEHICLES ---do--2003-04 2003-04 2004-05 2002-03 2003-04 10.55 4.Approval of the State Project Director was accorded on the bill itself.25 4. 5. Files in respect of following purchases were not forthcoming:(Rs.
Separate budget for procurement was also not prepared. The firm was approved by the Stationery and Supplies department of the J & K Government.
. made to sign the vouchers.from a private company.The justification and the procedure adopted to ascertain the reasonability of rates of these purchases were not on record.3 General
Visits to Schools revealed that VEC members were generally taking no interest in Procurement. Books for Rs 53280/. This was handled by a staff member at the school level.05.2. There was no annual procurement plan at the district level. Requirement of funds as per the prescribed norms was reflected in Annual Works Plan of the district.were purchased from Sahitya Sangam Delhi vide bill No 739 dated 21. ii) One Nokia mobile was purchased for Rs 16400/-vide bill dated 28. 5. Some of the VEC members were.10. Neither any quotations were collected nor reasonability of rates was ascertained. iii) Furniture articles purchased on 26. It was seen from the notification issued by the Directorate of Stationery & Supplies Jammu that six firms were approved by the department for the purchase of Photocopiers yet no reasons were on record for the purchase of photocopiers of this particular brand and model.07 were transported to different zones by hiring twelve trucks at a cost of Rs 57200/.05 of Kingsway Jammu. however.lacs.1.
18.1.2 Budget & Actuals
Table below indicates activity-wise outlay approved and the expenditure as reported against each component for the years 2004-05 to 2006-07.No. Year Received from DPOs Date of submission to Govt.03 Conveyed to DPOs & others
2003-04 ( Project office was established in August 2003)
2 3 4
2004-05 2005-06 2006-07
06.06.02. Annual Works Plan and Budget The position of approval of AWP&B was as under:S.04 03. It was also observed that the process of core planning was not being followed as required under the Manual on FM&P 6. The SPO had also delayed the communication of approved plans to District Project Officers in turn delaying the actual execution of the scheme.04 03.06.06
From the perusal of the table it would be seen that :The Plan proposals were sent late as a result approval of the PAB was also received late.05.06. Annual Plans of District Baramulla and Udhampur did not contain budget proposals.05 28.04. of India Date of approval by PAB 10.05 26.04 15.03.CHAPTER-6 BUDGET AND ACTUALS
6. The budget was stated to be prepared at SPO level.
.07.04 18. The process of submission of proposals and their approval by the PAB should have been completed before 31st March every year.05 17.03.05 01.06
29.07.This would have enabled Government Of India to release the first instalment of funds in April every year and the activities could have been taken up in right earnest as per plan.08.
22217 3950.883 44.000 60.189 685.053 151.004 60.Year 2004-05 (Rs in Lakhs)
Activity Approved by AWPB Actual as reported Expenditure Difference (Bas per C) income & expenditure statement (C ) 460.448 -266.230 141.392 7781.400 231.000 7757.328 1.407 289.571 63.814 428.003 3789.500 20247.400 61.272 594.310 700.137 34.169 1278.67449 168.486 306.218 3266.321 67.59708 549.197 630.800 118.062 1552.665 -123.400 7989.359 447.078 573.606 -369.972 %age of shortfall (A:B)
(A) Out of School Children 2286.36591 695.113 5364.351 52.870 24.074 24.190 1018.34783 13367.182 855.510 20553.061 186.473 30.120 27861.798 42.779 95.654 20397.464 84.249 45.694 7029.575 7541.000 8092.979 100.512 7727.296 3223.194 392.451 7913.482 369.742 75.588 668.473 (D) 359.945 565.000 3172.122
(E) 61.16349 185.483 46.633 1194.034 -392.047 549.000 27074.232 42.501 787.917
(E) 60.988 156.964 250.59678 3736.339 -123.086 563.878 740.323 279.876 0.795 4045.866 920.635 1.250 1401.996
(B) 819.793 83.525 3.379 -17.484 12.963 150.680 515.941 433.028 1944.004 839.621
(B) 907.923 377.131
Year 2005-06 (Rs in Lakhs)
Activity Approved by Actual as AWPB reported Expenditure Difference (B-C) as per income & expenditure statement (C ) (D) 835.720 21027.397 512.302 26.70726 71.090 8923.663 19.722 75.527
.649 % of shortfall (A:B)
(A) Out of School Children Primary & Middle Schools Teachers' Salaries Trainings BRC/CRC Others Innovative Activities Civil Works Management Cost Total NPEGEL Grand Total 2119.915 75.251 Primary & Middle Schools Teachers' Salaries Trainings BRC/CRC Others Innovative Activities Civil Works Management Cost Total NPEGEL/KGBV Grand Total 3832.941 2739.958 617.891 1413.565 2393.12511 23.680 8206.1451 13485.
524 2500.112 278.193 7492.013 44.847 10.517 10.655 -97.426 535.410 341. Actual expenditure as reported to PAB while getting approval of AWP&B and actual expenditure as per income and expenditure statement varied as under: 2004-05 2005-06 2006-07 : : : Rs 232 lakhs.670 1988.907 409.197 31164.898 1115.369 36.068 125.Year 2006-07 (Rs in Lakhs)
Activity Approved by AWPB Actual as reported Expenditure as per income & expenditure statement (C ) 1062.642 410.513 11498.600 895.550 767.520 17432.002 6.004 595.704 935.046 Difference %age of shortfall (B-C) (A:B)
Out of School Children Primary & Middle Schools Teachers' Salaries Trainings BRC/CRC Others Innovative Activities Civil Works Management Cost Total NPEGEL Grand Total
(A) 1773.006 11595.782 -499.894 0.425 34997.142
(E) 17.702 -62.156 17.118 334.550 34951.175 31208.699
The table above indicates activity-wise outlay approved by AWP&B which includes previous years spill over and the expenditure as reported against each component for the year 2004-05.314 645.256 755.166 2500.384 3000.188
(D) 393.688 8048.200 14.643 357.842 14.206 -492. 2005-06 and 200607 respectively.836 4. Rs 11499 lakhs
The large variations show that MIS particularly relating to Finance and Accounts was not adequate. Rs 7542 lakhs.203 19568.804 580. Overall short fall between the approved AWP&B and the actual expenditure as reported during the three years was: 2004-05 2005-06 2006-07 : : : 61%.000 16.766 16359.717 17. 11%
The high rate of short fall in the range of 61% to 11% was due to inappropriate planning.358 6059.
.360 16.104 623.573 8866.688 19710.358 141. 25%.688 9678.274 46.
. it shows that the SIS had a much higher opening balance than shown in the AWP&B.Since the expenditure reported to PAB was more than the actual expenditure particularly during 2004-05 and 2005-06.
of the targeted works Funds to the tune of Rs 30371 Lakh were received by the Project Office against which expenditure of Rs 13164 Lakh only was incurred as of December 2007.
3. 5473 works only were completed as of December 2007 resulting in shortfall of 53%. 5. Addl. Class room BRC CRC
68 396 4887
59 65 45%
8 11 168
29 184 5040
11 20 630
NPEGEL 1. 3.CHAPTER-7
116 611 10720
105 591 10. 2.1 Civil Works The Society took-up 10887 Civil works upto March 2007 for execution within the State against the target of 11619 works.This constituted non-utilisation of almost 56% of funds received. The position is given below in a tabular form:PHYSICAL
Primary school Middle school Addl. No. Type of work Target upto 2006-07 3806 Taken up Completed & taken over %age Completed not taken over 60 In progress Not taken up
1. Class room Toilet Facility Drinking water Facility 283 301 301 885 KGBV Grand Total 14 11619 2 271 262 262 795 0 184 201 201 586 0 47% 65 67 67 67 0 196 10 9 9 28 2 5223 12 732 77 52 52 181 12 39 39 90
. Of the Civil Works taken up.
District Baramulla During the years 2004-05 to 2006-07. Additional Class Room Drinking Water Facility Toilet Facility KGBV TOTAL 566 60 90 240 30771 368 40 60 -13164 65 67 67 -44% Allotment upto Expenditure upto Percentage March 2007 December 2007 15224 3990 696 1222 8283 6548 1026 408 792 3922 43 26 59 65 47
Obviously. 5. Moreover. 1140 Civil Works were taken up for
execution.25 Lakh were released to respective zonal officers. Type Of Work Primary School Upper Primary School BRC CRC Additional Class Room NPEGEL 1. 4. A work should normally be completed within a period of 4-6 months.No 1 2. the work of construction in the field was already being looked after by the concerned staff members.FINANCIAL (Rs in Lakh) S. In the annual plans the slow progress in the execution of works was attributed inter-alia to absence of effective VECs and its members not taking active and vibrant part in the construction of works and nonavailability of requisite technical staff to supervise and check the quality of works . The delay was also attributed to severe winter (December to March) in many districts when no work takes place. 3. The work taken up for execution during the year 2006-07 and earlier should have been completed by December 2007 but 53% of works remained incomplete despite availability of funds. 3. the progress of Civil Works was very slow. 2. not completely correct in its plea as 4 Executive Engineers are in place now..
7. however. The physical and Financial status of the works is given in the table below:-
.The Project Office is. for which Rs 3289.
Class Room 2004-05 78+13 117 52 37 13 55 41 45 15.Physical and Financial Status Of works in district Baramulla
Year Target/ taken up Amount released (in lakhs) (3) Works completed %age of completions Incomplete %age Reasons for incompletion
Primary School 2004-05 2005-06 38 78 152.00 312 38 6 100 8 72 Nil 92 Timber not available 145 -Timber not available 32 – in progress
Middle school 2004-05 10 60 7 67 3 33 1.25
1035.Timber not available 2 – Public Dispute 13 – For want of timber 4 – In Progress 3 – Public Dispute 25 – For want of timber 25 – In Progress
Addl.Land Dispute 14 – Collapsed in E.Q 12 – Timber not Available 136 – Timber not available 355 – In progress
During the school visits. If laying of concrete slab was feasible in that area the same could be considered for other areas like Uri where most of the works were incomplete for want of timber.BRC 2004-05 6 36.Out of 968 incomplete works 409 works were completed upto roof level and held up for want of timber required for providing trusses. The shortage of timber was due to court restrictions on the cutting of trees.Non availability of timber 2 – Land not available 35 – in progress -
200607 Grand total
Further out of 1140 works 968 works which constitute 85 % of the total works were still incomplete as of October 2007. The climatic conditions in Uri are not as severe as in Tengmarg. It was seen that almost 50% of the works were held up for want of wooden trusses. Further. in 20
. it was noticed that in one middle school at Kunzer in Tehsil Tangmarg the buiding had been completed by laying concrete slab thereby avoiding the need for use of wood and CGI sheets over timber trusses.00 5 83 1 17 1 – Not taken up for not availability of land 1 – Not taken up for not availability of land -
CRC 200405 200506 20 40 15 75 5 25 5. The permission to lay RCC slab was accorded by the state project coordinator (Civil works) on 5-10-2005. Kunzer (Tangmarg) is prone to very heavy snowfall with winter temperatures being below freezing point. No alternative measures were devised to complete the pending works which were further subject to vagaries of weather.
904. Had this been done the disputes on this account could have been avoided.44 Lakh was incurred on these works which constitute utilisation of only 49 % of the funds received.cases the works had been held up due to "Public Dispute".312 works only were completed thus achieving a target of 33 % only.00
240.50 Lakh were received by the district. As of December 2007 an expenditure of Rs 1337.3 District Udhampur
In district Udhampur 952 works were taken up for execution during the years 2004-05 to 2006-07.00
108. released Completed taken up Primary School
Incompleted/ %age Disputes Not Expenditure in progress started
18.00 100. On the physical side. The land acquired should be free from all encumbrances and transferred in the name of the school in the Revenue Records before start of the work. 7.30 91. out of 952 works.Funds to the tune of Rs 2738.00
24. Physical & Financial status of works in district Udhampur
Target Amt. Apparently the Project authorities had not ensured clear title to land before start of the work.00
30 4 2 6 24 12 36 4 4 100 0 66 0 100 34 2 2 24. took no remedial action to sort out above aspects which caused delay in completion of works.96 lacs was incurred on the construction of the buildings. pulling into opposite directions resulted into delay in the construction of school buildings.76 lacs 2006 – 07 = Rs.00 664.85 143.Addl.55 1337." (iii) Hilly areas involving head load The district office. 39. 7. The year wise breakup of the expenditure was as follows: 2003 – 04 = Rs. 20.30 lacs 2005 – 06 = Rs.83
The slow progress in works was attributed to following reasons:(i) Shortage of technical staff (ii) Non-co-operation between the Convenor and VEC members in some cases "Arrogant behaviour in some VECS. An expenditure of Rs. 6.00 86 7 29 14 232 246 14 93 70 1 2 3 2 64 66 169. 2.98 313.00 24. Class Room 2004-05 2005-06 2006-07 Total BRC 2004-05 2005-06 2006-07 Total CRC 2004-05 2005-06 2006-07 Total G.44 50.50 108 23 131. 10.4 Position of works in Zones The position of civil works in some selected zones is given below:(i) Zone Chandanwari (Baramulla) In this zone 25 school buildings were undertaken for execution.Total 30 30 60 952 60 60 120 2738.50 477.90 lacs
.00 125 321 446 187.25 40.50 312 27 24 51 33 90 80 85 483 3 6 9 10 20 15 67 13 144 90. however.00 lacs 2004 – 05 = Rs.
Out of the 25 school buildings only one was completed and taken over by the Department. The remaining 24 were still incomplete though the work on some of the schools was started way back in 2003-04. In absence of Govt. buildings 20 schools were functioning in rented buildings since 2003 and Rs. 76,960/- was due on account of payment of rent of the hired buildings. (ii) Zone Boniyar (Baramulla) In this zone 27 school buildings were under construction. The year in which the construction works were undertaken is as follows: 2004 – 05 = 7 school buildings 2005 – 06 = 4 school buildings 2006 – 07 = 16 school buildings All the buildings were still incomplete. The ZEO informed that two school buildings (3 rooms) were roofed and were likely to be taken over. As regards incompletion of other school buildings the ZEO stated that the buildings were incomplete for want of timber (wooden trusses). In the meanwhile 17 schools were stated to be functioning in rented buildings for which Rs. 200/- per month was being paid as rent. (iii) Zone Uri The CEO Baramulla released the following amounts to the ZEO Uri for the construction of Civil Works (School buildings) and the position of funds further released by the ZEO to VEC's for this purpose was as follows:Year Amount released by CEO to ZEO 13.60 12.90 2.50 269.20 298.20 Amount released by ZEO to VECs 11.15 11.80 2.50 118.00 143.45 Balance with ZEO
2003-04 2004-05 2005-06 2006-07 Total
2.45 1.10 145.20 148.75
The works undertaken during this period were as follows:2003-04 = 2004-05 = 2005-06 = 2006-07 = Total = 4 6 2 63 75
Three school buildings namely Boys Middle School Batgram (2003-04), Boys Middle School Chrumba (2003-04) and Boys Primary School Chakwas (2004-05) were completed and handed over to the Department. All others were incomplete. Out of the remaining 72 school buildings 8 were shifted to other places and work was started only in one case. In other seven cases the work was yet to be started. In another case the work could not be started due to non-availability of land for the construction of the school building. An amount of Rs.38.60 lacs received by the ZEO from the CEO against these schools was lying unutilized. Ten school buildings (3 completed and 7 under construction) were damaged due to the earthquake on 08-12-2005. Of these 3 had been fully damaged. The CEO released Rs. 298.20 lacs to the ZEO for this purpose. The ZEO in turn paid Rs.148.75 lacs to VEC for the construction of school building. The utilization of funds was only 50% and was resulting in the blockage of funds in this case. The progress of construction of civil works was very slow thus depriving school children of proper school buildings. (iv) Zone Chinani (Udhampur) In Chinani block of district Udhampur 79 civil works were taken up for construction during the year 2002-03 to 2006-07. Out of these 41 works which constitute 50% of the total works were still incomplete, as of December 2007. The year wise breakup of these incomplete works, is as follows:
Particulars Primary School Upper Primary School ACRs 2002-03 2 2003-04 1 2004-05 2005-06 1 2006-07 13 3 Total 17 3
The civil works taken up for execution way back in 2002-03 to 2005-06, were still incomplete despite lapse of 2 to 5 years and were further subject to vagaries of weather. The reasons for the inordinate delay in completing these works were not furnished to the team. 7.5 General
During School visits in District Baramulla , as well as Udhampur, it was seen that in most of the cases the schools were located in hilly areas which were not linked by
road. The construction of schools in such places involves carriage of material such as bricks, sand, bajri, cement etc. either by ponies or by head load. The cost of construction material becomes very high as compared to plain areas linked by road but the cost of construction of Upper Primary School and Primary Schools was kept uniform i.e. Rs.6.40 lacs and 4 lacs respectively in all the cases irrespective of the location of the schools. This was brought to the notice of the team. Secondly, the team also noticed that the houses in hilly area were constructed in stone masonary instead of brick masonary. Stones are easily available in the area and therefore the construction becomes easy and cheaper in stone masonary as compared to brick masonary. Further a provision of Rs.5,000/- was kept for annual repairs. In a hilly state like Jammu & Kashmir where the extremities of weather subjects the buildings to frequent damages, the amount provided for repairs and maintenance is evidently small. In view of these facts, it is suggested that 1. 2. 3. 4. The cost of construction where the carriage on ponies/ headloads is involved be enhanced on realistic basis. The feasibility of constructing building in stone masonary instead of brick masonary may also be got examined to speed up the construction work. The repair grant may also be provided on actual requirements so that school buildings are kept in good shape Where the works are held up for want of wooden trusses, suitable alternatives must be explored urgently.
children under SC/ST category.CHAPTER-8 SCHOOL VISITS
S CHOOL VISITS REVEALED AS UNDER : 8. In the 13 schools visited by the team in District Baramulla it was observed that one member each in two schools only was imparted training and that too only once and not annually.2 V ILLAGE E DUCATION R EGISTER
A village Education Register required to be maintained in each school was not maintained in any of the schools visited by the team. Normally one member associated with the construction work. remained an active partner since he operated a joint bank account with the headmaster of the school in respect of the construction. They create hurdles in the smooth construction of school buildings. Education Committee members were generally not aware of their duties and responsibilities since majority of them were not imparted any training. 8 members of the Village Education Committee are required to be imparted training each year for two days.conduct surveys.In this connection the following observations by district office contained in the Annual Plan 2006-2007 of district Udhampur makes an interesting reading :“Every Village Education Committee is faced with the problem of some greedy Village Education Committee members.The information regarding number of children in the age group of 6-14 in a habitation.” 8. Periodical meetings were required to be conducted by the Village Education Committee members to monitor the activities of the school.prepare annual plans and to take remedial measures whenever necessary. number of children not attending the school (left out). In some cases the number of schools under one Village Education Committee were more than 15 making it all the more difficult for them to conduct monthly meetings and participate in the procurement process in each school. The Committee members were taking no interest in the activities of the school. officers and Convener of Village Education Committee for petty personal gains. They lodge false and baseless complaints against teachers.1 Village Education Committees Village Education Committees (VEC)were constituted in all the schools visited by the team but these committees generally were non-functional. The position in Udhampur distirct was still worse because one Village Education Committee was meant to work for more than one school. These members were not elected by the people and don’t represent the village community.sex
. As regards planning at habitation level. there was no village level core planning team in any of the schools visited by the team.
7 Distribution of Text Books
The schools were receiving 75% of the text books only for distribution to eligible students. authorities had not displayed details of funds received by them and expenditure incurred. In a few cases where the details were displayed. It was informed that the parents do not come for meetings as they happened to be poor and remain busy in earning their livelihood. the same were not complete and up dated. It could not be verified whether the land in respect of schools having their own buildings was free from encumbrances and registered in the name of school in Revenue records. PTA meetings need to be encouraged.5 Utilisations Certificate
No school had prepared and sent the utilization certificate of funds received by them.In absence of availability of the information at the grass root level. In many cases these books were in torn condition after use by the children for an academic session or the pages were
. 8. 8.4 Parent -Teacher Meetings The meetings were not generally held with the parents of the students. 8.The planning for the scheme at the district /state level depends on these vital indicators. The schools were generally not aware of the requirement. The deficit of 25% was usually met by collecting old books from the students of the outgoing classes. 8. 8. In all the schools visited by the team none of them had maintained any record/ minutes of the meetings held.ratio of children etc was not available in the schools.6 Display Boards
In most of the schools visited.The information is required to be updated annually.the information compiled at the district and state level could not be treated as authentic.3 (i) Stock Register and Assets Register: Stock Register: The stock register for items procured under TLM and TLE was maintained in almost all the schools visited but entries made therein were neither authenticated nor annnual physical verification of the items conducted. (ii) Assets Register: Assets register was not maintained in any of the schools visited. if any.
district Udhampur 8 cases 2 cases 21 cases 2 cases 1 case
It was informed in District Baramulla that such children had to work with contractors to earn livelihood for their families.10 School Accounts --. As of November 2007 geography book for 8 th class and urdu book for 5 th class was not received in Middle School Checkthan in Baramulla district.10. In Udhampur District the schools were being constructed on the land provided by the community which had been properly mutated in the name of the school. Girls Middle School. Despite availability of funds.
.1 Govt. interventions were not planned to bring such children back to school.11. Maintenance and TLE Grant 8. In a few cases books were not distributed due to their non-receipt. school repair etc. UPS Kotli Bale.500 were spent by the Head Master on the purchase of furniture .845 received between 7-06-2004 to 13-04-2007 were enchased but disbursement account was not on record.9 Status of land acquired for the school Buildings
In Baramulla District the school buildings constructed or under construction were built either on Govt. GPS Chan Mohalla district Baramulla. The books were generally not distributed before the commencement of classes.The land donation was generally supported by an affidavit and the ownership was not transferred in the name of the school. without involving the VEC members. no transfer deed had been executed nor the land was mutated in the name of the school.80. Eighteen cheques amounting to Rs. GMS Checkthan district Baramulla.8 Drop Outs Drop out cases of students were noticed in some schools as under: (1) (2) (3) (4) (5) GMS Bongam district Baramulla. 8. 8. There usually was a time lag between the commencement of class and the actual distribution of books. In District Udhampur the drop out cases were in nomad community. Kungeer: Rs.missing. land or on land donated by a Village Education Committee member.Civil Works. The Government land generally meant for grazing purposes was also not transferred in the name of education department. di strict Udhampur UPS Meldi. in the Revenue Records. 8. In the case of donated land.
8. In respect of TLM. 8. of school Training grant 1. was available in the school.10. such as purchase of globe etc. public address system.5 GMS Khemendherpore.2
Govt. 8.10. The manner in which the reasonability of rates was ascertained.Rs 49750/.Further. the teachers were under the impression that the amount received along with the salary was meant for them.for upgradation of the school. without associating VEC members.3 Primary School Dar Mohalla.were utilized on the purchase of locker table.Of these funds Rs. Katipora: 2005-06 (1) (2) (3) (4) Teacher grant School grant Const.22.were received for school improvement and Rs 50000/.
.e.000/. Out of the funds received for school improvement/ school upgradation.000/. Shrai – Tangmarg: Out of TLE grant received on 31-03-2006.2577 were spent on items. and Rs.000/. vouches. No separate cash book was maintained for such amounts. These funds were received directly from the ZEO in cash or through bearer cheques.10.on Sports and Science material.000 1700 The following funds were received by the school:
Except for school grant for which vouchers were shown. purchases of various types of items was made by the headmaster from a single shop at Tangmarg without associating the Village Education Committee members.Rs. Rs. Rs.49. Pass Book of the Bank. was also not on record.Tangmarg: All the funds released were not being received through bank.10.50. Middle School.000 2. Part of the funds (Rs 8008/-) received in September 2005 for up gradation of school remained un-utilised as on November 2007. Hard Shoora:
Rs. cash book. No separate account of purchases was maintained.were received by the school between 23-05-2003 to 16-10-2007. It was not clear how a single dealer could supply different types of items.15152/.4 lakh received for construction of building. The manner in which reasonability of rates was ascertained was also not record.4 GMS. scientific equipment books.8.87. no other account i. etc.750 for TLE grant had not been deposited in the Bank account.000 10.for school maintenance grant.8.000 2006-07 500 2.Rs.
Khaipora Pati Heer Zuspora
Preparation of Annual Accounts.Out of this Rs.No bank accounts were opened by these schools though required under SSA norms. The motive behind releasing the funds for construction partly in cash was not clear. In absence of funds the teachers had to resort to buying on credit or spent money out of their
. 8.11 Release of Funds in Cash/ Bearer Cheques
The following schools were receiving funds in cash or through bearer cheques .50.10.
Annual Accounts in respect of SSA Funds was not prepared and got approved in any of the schools visited.14 Mid-Day Meal
There was a general complaint by the teachers in the schools that the funds for the Mid-Day Meal were not provided to the schools in time. was also not routed through the bank Pass Book.Chanpora
Bank account was maintained for funds received for construction of school building only.Rs. Part of these funds too were received in cash or through bearer cheques which were not routed through the bank account. But no such hand book was ever issued to them.The teachers were neither aware nor had seen such a book. nor any cash book for the purpose was maintained by the school.000/-were received each on 13-05-2005 and 30-06-2005 for construction work.6
GMS Checkthan .stated to have been received in cash did not appear in the Bank account. TLE etc. GMS GMS GMS GMS 8.000/. There was hardly any physical participation of VEC members in school procurements as it was otherwise also difficult for them to participate as one VEC covered about 10-15 schools. 8. The funds received under other grants viz.50. In Udhampur District the procurement of material was done by the convenor appointed for a number of schools together. 8.For example.8.12 Chandli Chan Mohalla.13 Hand Books for MLL (Minimum Levels of Learning)
The teachers showed their eagerness to have these handbooks for perusal and guidance.
on this account. Besides creating hygienic conditions for the school.own pocket till the receipt of funds.
. (iv) In most of the schools there were no drinking water and toilet facilities. This necessitates combining some classes especially in Upper Primary schools in one room. The funds released for the purpose were utilized for construction of school buildings thus depriving the students of basic necessities. adjustment in the school timing suitable for these children requires to be made so that such children were brought within the ambit of education.15 Surprise Visit
A visit to Government Primary School.70 lakhs ending March 2007. In District Udhampur there was a liability of Rs. who are professionally beggars and beg in the name of the Shani Devta. 8. Dhub Dhuba Mohalla Udhampur showed that out of 21 students only 10 were present. as the teachers had to devote extra time and energy for arranging the meal which is a big motivation for the students to come to school regularly. The school was having only one room which was in delapidated condition with plaster peeling from the walls. The teachers informed that the attendance of the students on Saturdays was almost nil as all the members go out for begging. Lack of proper and timely funding for the mid-day meals not only had an effect on the quality of meals but also the teaching. The locality was inhabitated by a tribe known as Dhub Dhuba. (ii) In all the schools of Baramulla & Udhampur districts the students were seated on jute matting spread on the floor. (iii) There are usually two to three class rooms with a verandah in Primary/ Upper Primary schools. The school was located in a very dirty and stinking place surrounded by drains.78. In view of cold climate and snowfall the students were not comfortable with the said seating arrangements especially because of absence of any heating systems within the class rooms.16 Other Points of Interest
(i) Health check up of students was not done in any of the schools visited by the team. 8. To avoid absenteeism of children suitable seating arrangements should be provided especially in areas which are prone to severe weather conditions. This teaching arrangement was not conducive for learning and quality education of students.
49.43.396 1.53.These computers and accessories besides being used in the Project Office were distributed to all the districts and zones in the State.723 19.03. was decreasing at the rate of more than 5 to 7%.816 18. increased slightly during the year 2006-2007 as compared to the earlier year viz.1 O UT OF S CHOOL C HILDREN
As per the figures of the Annual Plans for the year 2005-2006. the position of “out of school children” was as follows.313
It would be seen that in overall terms the number of enrollment of 6-14 years children was decreasing every year at the rate of more than 7% though overall investment of funds by the Government of India on the Scheme was on an increase. 9. Project office purchased computer and accessories valuing Rs 183. Further. 2005-2006.For this.873 Total enrollment Out of school children 1.05 = 42 centers. Prima facie.885 18. though the number of out of school children is on a decreasing scale.53.In each centre 5 computers.08. as shown above.560 &age of out of school children vis-à-vis population 7.2 Computer Education
As commented upon in Chapter V of this report.12. but the percentage of such children vis-à-vis their population is almost the same.35. rather.27 lac during the years 2003-04 to 200607. It has.41. this position needs to be checked carefully.31 5. nine centers were established in each of the 14 districts covering 378 Upper Primary Schools. various Computer Centers in the Upper Primary Schools of the State were established as per the following details :2004 . Year Total population of 6-14 years children 21.75 5.
. The overall population of the country including J&K is increasing whereas the population of 6-14 year children.838 1.5 UPS and 2 Printers were provided.420 17. 2 for each district covering 84 schools Accordingly. Curiously the population of children in the age group of 6-14 was also showing a declining trend each year.88
2004-2005 2005-2006 2006-2007
9. 4 for each district covering 168 schools 2006 – 07 = 28 centers. 2006-2007 and 2007-2008. 3 for each district covering 126 schools 2005 – 06 = 56 centers.
For this. GPS Mohalla Goswami and others were scrutinised where in almost 40 % of TLE grants were used on the purchase of furniture items. GMS Kooh. 9.) revealed that the Computer centre was opened without proper installation of computers. as reflects the reality at the grassroots level. kits. According to the paper the computers issued to schools in R.2005 issued by the Project Director. models on physiology and other sciences etc.10000/-per new primary school and Rs 50000/-per uncovered upper primary school is granted for TLE. but the targeted students were also deprived of the computer aided learning (CAL) and quality education. Middle School Chenani (Udhampur distt. These purchases were made on the basis of order no Edu/Spd/SSA/170/6615-832/05 dated 1. Pura sub division of Jammu Province were lying idle in 8 schools. Teaching learning equipment generally includes work books. for want of Computer teachers. The photograph printed in the newspaper shows the pathetic condition of such computers. work sheets. the information filled in the
. Under this system quantitative data at the school level is captured every year. In this connection “Dainik Jagran” a local Hindi daily newspaper carried a news item in its December 25. GPS Nadsoo.A School visit to Govt. 9. Efficiency of CAL needs to be monitored and studied.4 Defective Planning
9. As per SSA norms assistance at the rate of Rs. Teachers training in use of TLE and TLM was noticed to be conspicuously missing. Perusal of records of various schools visited in Udhampur district revealed that part of TLE assistance of Rs 10000/-was utilised by these schools on purchase of furniture in this connection expenditure statements of TLE furnished by GMS Dhalpar.Diverting assistance granted for TLE on purchase of furniture was not only mis-utilisation of these grants but also deprived the students of the Learning Material which if used for the intended purpose would have provided better scope for learning to the students. The data in turn is computed at the district and the State level. The computers and accessories issued to various schools were not only generally lying idle. In one of the upper primary schools in Udhampur district (M/s Thad Bali). GPS Nallaha. Educational Management Information Systems (EMIS) has been developed.1 SSA envisages a bottom-up approach of planning as opposed to the top-down approach.3 Purchase of Teaching Learning Equipment (TLE)
Teaching Learning Equipment is defined as most important media in linking the child to teaching learning process. These had not been put to use as there was no computer knowing teacher in the school. It also came to notice that most of the computer centers were lying idle for want of trained teachers. The information captured at the grassroots level forms a base for the entire planning process. The information on various indicators is collected at the grass root level from the schools in District Information System of Education (DISE). 2007 edition.4.8.S. These materials make teaching learning process interactive and provide enough scope for self learning to students. Furniture items do not fall within the ambit of TLE . supplementary books.
4.2000 and Rs. enrolment etc.7000 respectively were shown spent during the year.DISE form for the year 2006-07 was test checked with the actual data available at the school level. As commented upon else-where. it implies that the figures were based more on hypothesis rather than on actual surveys. CEO Udhampur sought explanations from the zonal officers for variations in population data. It was seen that whereas no expenditure was actually incurred on “School Development Grant” and “School Maintenance Grant” yet the entire funds of Rs. an inflated figure of 24 new admissions (14 boys.2 As per DISE data. The doubt about the correctness of population figures was borne out by the fact that funds of Rs. the total enrolment. Against this. out of school children and drop out were 185208 as per the following breakup: Boys Enrolment 94642 Girls 77701 Total 172343 Remarks Includes school 6-14. EGS centre 6-10 6-10 and 11-14 -do-
Never enrolled Drop out G. there were 81 enrolments in the academic session 2006-07 whereas an inflated figure of 88 was shown in DISE form. Similarly correct information regarding new admissions was not furnished in DISE form. These balances formed a part of the cash balances of the school in bank. 9. Total
4892 925 100459
6040 1008 84749
10932 1933 185208
As the total enrolment plus out of school children could not be more than the population recorded. population figure of Udhampur district for the academic year 2007-08 was reported as 160188 with the following breakup: Population 6-10 11-14 Total Boys 56919 28871 85790 Girls 50300 24098 74398 Total 107219 52969 160188
Against the population of 160188 only.3. are very important indicators for monitoring and planning for
. As per school records. 10 girls) was reported. The inputs of population.68010 lacs received by Udhampur district on 23rd March 2004 for house hold survey were not disbursed (December 2007) reportedly because the survey under taken was not authentic. As per the school records there were only 8 new admissions (7 boys . These funds were actually retained in cash by the concerned head master and were deposited subsequently in bank after about a year of its receipt. 1 girl) in class V to VIII.
in monitoring the attendance of SSA teachers before salaries are released to them. in school supervision. This has to be reduced considerably. There has to be proper training and orientation of community members in this regard.the programme. 9.10. the involvement of VECs with SSA programme is not very satisfactory.
. for which adequate funds are provided every year. Special interventions need to be planned. Incorrect inputs in respect of these vital indicators effects the very base for planning and monitoring.67% at upper primary level. In some of the zones all the teachers in school were assigned the non-teaching job at the cost of children and teaching. VEC or equivalent bodies should be properly constituted and accounts opened to incur expenditures that have to be incurred only through these bodies under SSA norms.2006 by deputing teachers as enumerators for the survey. Booth level officers with the Assistant Electroal Officer (Tehsildar Chenani) for intensive revision of voter lists.96% at primary level and 33.5 Engagement of teachers on non-teaching activities
Child Census Survey was conducted in district Udhampur from 17. The zone-wise position of teachers engaged is tabulated below: ZEO ZEO Baby ZEO JIB ZEO Panchari ZEO Kulwanti ZEO Udhampur No of teachers engaged 55 99 All teachers All teachers 190
Similarly in Chenani Zone 20 teachers were deputed in November 2007 for nonteaching job as. 9.10.6 Community mobilization
As stated earlier. 9. to bring such students back to school. in monitoring civil works under SSA.2006 to 27.7 Drop out rate
The overall drop out rate is 23. The VEC members should be actively involved.
.12. During a meeting held in the Project Office on 15. The universities were required to submit quarterly reports on monitoring.CHAPTER-10 MONITORING
10. The universities of Jammu and Kashmir were nominated by the Ministry of Human Resource Development in January 2004 for monitoring SSA programme in the state.1 Monitoring By Universities.50 Lacs were sanctioned in favour of the University in November 2003 and February 2006 and paid as advance yet neither any monitoring strategy was evolved nor any monitoring was undertaken. However in response to the brief from State Project Director it was decided that a review at that stage would be premature. the representative of the Jammu University pointed out that that the Monitoring Institution shall develop its monitoring tools after the State Project office provides required information on various inputs. Though Rs 1. The requirement of various records required for monitoring was also to be assessed by the monitoring institution (University of Jammu) only after a status report was provided by the State project office.
3 4 5 6 7 8 9 10 11 12 Primary School Pati Heer Primary School Peer Path Middle School Kunzer Primary School Hardooshoora Primary School Bonagam Primary School Dar Mohalla Katipora Primary School Shrai Middle School Kheminder Pura Primary School Hoom Primary School Chan Mohalla Primary School Chandil Primary School Luspura Middle School Chakthan .Annexure List of Schools and BRC/CRC visits
District Baramulla (Kashmir Division) Schools 1 2. 3. Chanpura
Surprise visits to Schools EGS Khawaza Mohalla Middle School Nawpora BRC BRC Baramulla
Middle School Shivnagar 6. Middle School Kothiwalla 7. Primary School Taley Thalora 2. Primary School Blay Rathian 12. Middle School Baryal 11. Middle School Meldi 10. Primary School Sirah 4. Middle School Rathian 5. Middle School Jakham 9. Middle School Chaiam 3. Middle School Suhel 8.District Udhampur (Jammu Division) Schools 1. EGS Loundana Rathian Surprise visits to Schools Middle School Thard Primary School Dhub Dhuba BRC BRC Chennai