Transcript Slide 1

Annexure-C
22nd Review Meeting
of
Finance Controllers of SIS
on
3rd – 4th February 2010, New Delhi
30000
FINANCIAL PROGRESS
28000
27235
26000
24268
24000
23679
20868
Rs. in Crore
20000
19701
18000
19344
17023
16000
15785
12000
11034
10000
8570
6000
11478
7873
8000
12853
10002
6598
4943
3659
4000
0
16086
14290
14000
2000
22339
21364
22000
1117
539 172
2302
3057
1306
2001- 2002- 2003- 2004- 2005- 2006- 2007- 200802
03
04
05
06
07
08
09
200910
(Dec'0
Expenditure
172
1306
3057
6598 10002 12853 15785 19344 16086
AWP&B
1117
3659
8570 11034 14290 20868 21364 24268 27235
Fund available
539
2302
4943
7873 11478 17023 19701 23679 22339
Expenditure as on 31st Dec. 2009
Exp. (Rs. in
Lakhs)
562957.70
74%
61%
NPEGEL
19146.73
38%
46%
KGBV
26519.69
32%
28%
1608624.12
72%
59%
Performance against fund available
Achievement
level
States
>80%
AP, Delhi, Manipur, Mizoram,
Rajasthan, Sikkim
<60%
<35%
% to AWP&B
SSA
Total
60%< >80%
% Fund
available
A&N, Chandigarh, Goa, Haryana, H.P.,
J&K, Jharkhand, Karnataka, M.P.,
Maharashtra, Punjab, TN, UP,
Uttarakhand, WB
Ar. Pr., Assam, Bihar, D&NH, Gujarat,
Kerala, Meghalaya, Nagaland, Orissa
Daman & Diu, Lakshadweep
Performance against AWP&B
Achieve
ment
level
States
>50%
Chandigarh, Goa, Haryana, H.P,
Karnataka, Kerala, M.P, Maharashtra,
Orissa, Punjab, Rajasthan, Sikkim, TN, UP,
Uttarakhand
40< >50
Assam, Gujarat, Jharkhanad, Mizoram,
WB
<20%
Daman & Diu, Lakshadweep, Manipur
Component wise Achievement Trend
(30th Sept’ 09)
• Activities with expenditure more than 60% of
outlay
– Maintenance Grant
– School Grant
– Teacher Grant
 States with exp on Grants (MG, SG, TG) < 75% :
(10 States)
A.P.(0%), Ar.Pr.(40%), Bihar(42%), Chht.(64%), D&NH(0%),
Delhi(46%), J&K(0%), Miz(0%), Raj(39%), WB(9%)
Component wise Achievement Trend Contd…
• Activities with expenditure less than 60% but more than
25% of outlay
BRC/ CRC
Management Cost
NPEGEL
• States with NPEGEL exp
< 40%: (13 States/UTs)
A.P(0%),
Ar.Prd(0%),
Bihar(3%),
Chht(4%),
Guj(13%),
Har(0%),
Jhar(11%), Maha(19%), Orissa(27%),
Raj(2%),
TN(35%),
UP(37%),
WB(1%)
Teachers Salary
Free Text Books
 States with BRC/CRC exp
< 40%: (19 States)
A.P(1%), Ar.Pr.(0%), Assam(9%),
Bihar(11%),Chd(20%), Chht(20%),
D&NH(0%),
D&D(17%),
Delhi(29%),
Goa(23%),
Haryana(1%),
J&K(0%),
Jharkhand(31%),
Maha(33%),Orissa(9%), Pudu(14%),
TN(36%), UP(40%), WB(26%)
Component wise Achievement Trend Contd…
•Activities with exp < 25% and > 10% of outlay
Remedial Teaching,
Teachers Training
IE
Civil Works
•
States with exp on Teacher •
training < 60%:24
A.P(12%), Assam (21%),
Bihar(4%), Chht(23%),
D&NH(0%), D&D(17%),
Goa(10%), Guj(32%),
Haryana(0%), Jhar(4%),
Kar(26%), Lak(21%),
MP(25%), Mah(34%),
Meg(16%), Orissa(7%),
Pudu(29%), Pun(41%),
Sik(38%), TN(45%), Tri(0%),
UK(12%), WB(1%)
Interventions for OoSC
REMS
KGBV
States with civil•
works
Exp<50%:35
All States
States with KGBV
exp<35%:18
A.P.(2%), Assam(20%), Bihar(15%
Chht(15%), D&NH(2%), Delhi(0%
Guj(12%), Har(1%), HP(14%),
Jhar(23%), Kar(14%), MP(5%),
Mah(11%), Meg(17%), Raj(19%),
UP(19%), uk(17%), WB(6%)
Component wise Achievement Trend Contd..
Activities with expenditure less than 10% outlay
Community Training
Innovative Activities
LEP
TLE
 States with exp on Comm
trng < 75%: 32
All States/UTs except Delhi,
Lakshadweep and Nagaland
 States with TLE exp < 75%:
33
All States and UTs except
Mizoram and Puducheery
 States with exp on Innovative
Activities < 40%: 32
All States and UTs except Aru.
Pr., Mizoram and Sikkim
State-wise Expenditure Issues
Andaman & Nicobar
Quarterly Expenditure Trend
90%
% Achievement to AWP&B
80%
70%
60%
38%
Q4
50%
Q3
40%
Q2
30%
Q1
31%
14%
20%
10%
0%
10%
11%
1%
9%
2008-09
2009-10
Andaman & Nicobar
• Short release of funds specially UT share is hampering
the fund flow and hence adversely effecting the overall
achievement
• Key low performing activities
Civil Works
REMS
Innovative activities
Activities for OoSC
Statewise Expenditure Issues contd…
Andhra Pradesh
Quarterly Expenditure Trend
% Achievement to AWP&B
70%
60%
50%
24%
Q4
40%
30%
Q3
10%
Q2
26%
20%
10%
0%
Q1
23%
3%
6%
2%
2008-09
2009-10
Andhra Pradesh
• Shortfall in State share releases
• All component’s expenditure is low except management cost
Statewise Expenditure Issues contd…
Arunachal Pradesh
Quarterly Expenditure Trend
100%
% Achievement to AWP&B
90%
80%
70%
60%
Q4
69%
Q3
50%
Q2
40%
9%
30%
20%
10%
10%
10%
4%
2%
2008-09
2009-10
0%
25%
Arunachal Pradesh
• Fund utilisation is low in every quarter
• Low performing activities
Teacher Training - 40%
MG/SG-48%
FTB-100%
CW-12%
BRC/CRC-0%
REMS-%
OoSC-0%
NPEGEL-0%
Q1
Statewise Expenditure Issues contd…
Assam
Quarterly Expenditure Trend
100%
% Achievement to AWP&B
90%
80%
70%
30%
Q4
60%
Q3
50%
40%
Q2
32%
18%
Q1
30%
20%
25%
22%
2%
6%
2008-09
2009-10
10%
0%
Assam
• Fund utilisation is around 56% in every quarter
• Key low performing activities
BRC/CRC-10%
CW-24%
Innovative Activities-15%
KGBV-20%
Statewise Expenditure Issues contd…
Bihar
Quarterly Expenditure Trend
% Achievement to AWP&B
70%
60%
50%
23%
Q4
40%
30%
Q3
Q2
14%
16%
18%
14%
2%
5%
2008-09
2009-10
Q1
20%
10%
0%
Bihar
• Fund utilisation is low in every quarter
• Key low performing activities
Teacher Sal28% TG-42%
BRC/CRC-10%
TT-4%
Grants-40%
Innovative-3%
REMS-2%
OoSC-17%
CW-12%
NPEGEL-3%
KGBV-15%
Statewise Expenditure Issues contd…
Chandigarh
Quarterly Expenditure Trend
% Achievement to AWP&B
70%
60%
50%
10%
40%
17%
27%
Q4
Q3
Q2
30%
20%
10%
19%
13%
17%
17%
2008-09
2009-10
0%
Chandigarh
• Key components affecting the performance:
CRC-20%
Civil Works-0%
Q1
Statewise Expenditure Issues contd…
Chhatisgarh
Quarterly Expenditure Trend
90%
% Achievement to AWP&B
80%
70%
30%
60%
50%
Q4
9%
Q3
Q2
40%
30%
Q1
38%
20%
30%
10%
0%
6%
0%
2008-09
2009-10
Chattisgarh
• Key components performing low in the State:
Grants-60%
OoSC-1%
KGBV-15%
Innovative-1%
CW-0%
TT-23%
NPEGEL-4%
Statewise Expenditure Issues contd…
Dadra & Nagar Havelli
Quarterly Expenditure Trend
% Achievement to AWP&B
60%
50%
18%
40%
Q4
7%
Q3
30%
20%
10%
Q2
15%
24%
15%
9%
Q1
3%
0%
2008-09
2009-10
Dadar & Nagar
• Fund utilisation is low in every quarter
• All components except teacher salary and OoSC
activities are low performing
Statewise Expenditure Issues contd…
Daman & Diu
Quarterly Expenditure Trend
60%
% Achievement to AWP&B
50%
40%
17%
30%
Q4
13%
Q3
20%
10%
0%
-10%
Q2
11%
8%
7%
5%
2008-09
-8%
2009-10
Daman & Diu
-20%
• Key low performing activities:
TT
OoSC
Innovative Activities
Q1
Statewise Expenditure Issues contd…
Delhi
Quarterly Expenditure Trend
% Achievement to AWP&B
70%
60%
50%
33%
Q4
40%
Q3
30%
10%
20%
4%
10%
16%
Q2
20%
Q1
12%
7%
0%
2008-09
2009-10
Delhi
• Fund utilisation system is weak in UT
• Key low performing activities:
TS-7%
Innovative-12%
KGBV-0%
Grants-40%
OoSC-12%
CRC-8%
CW-0%
Statewise Expenditure Issues contd…
Goa
Quarterly Expenditure Trend
90%
% Achievement to AWP&B
80%
70%
14%
60%
50%
Q4
19%
13%
40%
30%
Q2
Q1
21%
34%
20%
10%
17%
9%
0%
2008-09
2009-10
Goa
• Key low performing activities
TT-10%
Q3
CW-7%
Statewise Expenditure Issues contd…
Gujarat
Quarterly Expenditure Trend
% Achievement to AWP&B
80%
70%
60%
21%
Q4
50%
40%
30%
9%
11%
12%
22%
Q3
Q2
Q1
20%
10%
22%
16%
0%
2008-09
2009-10
Gujarat
• Funds utilisation has been around 50% in
every quarter
• Key low performing activities:
TT-32%
NPEGEL-13%
Innovative-8%
KGBV-12%
OoSC-5%
Statewise Expenditure Issues contd…
Haryana
Quarterly Expenditure Trend
% Achievement to AWP&B
80%
70%
60%
50%
37%
Q4
Q3
40%
39%
30%
17%
Q2
Q1
20%
10%
14%
0%
2%
11%
2%
2008-09
2009-10
Haryana
• Fund utilisation has been low in every quarter except
in 3rd quarter
• Key low performing activities
TS-0%
Innovative-0%
KGBV-1%
BRC/CRC-2%
OoSC-0%
TT-0%
NPEGEL-0%
Statewise Expenditure Issues contd…
Himachal Pradesh
Quarterly Expenditure Trend
90%
% Achievement to AWP&B
80%
9%
70%
60%
Q4
41%
50%
Q3
15%
40%
Q1
30%
20%
10%
Q2
22%
25%
13%
10%
2008-09
2009-10
0%
Himachal Pradesh
• Key low performing activities
Innovative-9%
OoSC-11%
CW-5%
KGBV-14%
Statewise Expenditure Issues contd…
Jammu & Kashmir
Quarterly Expenditure Trend
% Achievement to AWP&B
60%
50%
18%
40%
Q4
2%
Q3
30%
Q2
21%
19%
20%
10%
12%
11%
0%
0%
2008-09
2009-10
J&K
Q1
Statewise Expenditure Issues contd…
Jharkhand
Quarterly Expenditure Trend
% Achievement to AWP&B
80%
70%
60%
22%
Q4
50%
40%
Q3
22%
17%
30%
Q1
20%
27%
19%
2%
6%
2008-09
2009-10
10%
0%
Jharkhand
• Key low performing activities
TT-4%
CW-17%
Q2
Innovative-1%
NPEGEL-11%
OoSC-2%
Statewise Expenditure Issues contd…
Karnataka
Quarterly Expenditure Trend
100%
% Achievement to AWP&B
90%
80%
34%
70%
Q4
60%
50%
21%
24%
Q2
40%
30%
Q1
19%
26%
16%
15%
2008-09
2009-10
20%
10%
0%
Karnataka
• Key low performing activities
TT-26%
CW-0%
Q3
Innovative-14%
KGBV-14%
Statewise Expenditure Issues contd…
Kerala
Quarterly Expenditure Trend
100%
% Achievement to AWP&B
90%
80%
70%
48%
Q4
60%
Q3
50%
25%
40%
30%
20%
10%
Q1
24%
23%
11%
11%
11%
2008-09
2009-10
0%
Kerala
• Key low performing activities
Innovative-13%
CW-19%
Q2
Statewise Expenditure Issues contd…
Lakshadweep
Quarterly Expenditure Trend
70%
% Achievement to AWP&B
60%
50%
40%
Q4
47%
Q3
Q2
30%
Q1
20%
2%
8%
10%
0%
13%
9%
2%
4%
2008-09
2009-10
Lakshadeep
• Low utilisation of funds in every quarter
• Key low performing activities
TT-21%
Innovative-1%
CW-0%
Statewise Expenditure Issues contd…
Madhya Pradesh
Quarterly Expenditure Trend
90%
% Achievement to AWP&B
80%
70%
30%
60%
50%
Q4
13%
14%
Q2
40%
30%
Q1
22%
26%
20%
10%
18%
14%
2008-09
2009-10
0%
Madhya Pradesh
• Key low performing activities
Innovative-9%
OoSC-10%
CW-29%
KGBV-5%
Q3
Statewise Expenditure Issues contd…
Maharashtra
Quarterly Expenditure Trend
100%
% Achievement to AWP&B
90%
80%
70%
44%
Q4
60%
Q3
50%
24%
40%
30%
25%
20%
10%
0%
23%
14%
6%
5%
2008-09
2009-10
Maharashtra
• Delay in release of state share
• Key low performing activities
Innovative-1%
NPEGEL-19%
OoSC-5%
KGBV-11%
CW-27%
Q2
Q1
Statewise Expenditure Issues contd…
Manipur
Quarterly Expenditure Trend
% Achievement to AWP&B
25%
20%
9%
15%
Q4
Q3
13%
Q2
10%
Q1
11%
5%
7%
0%
0%
0%
2009-10
2008-09
Manipur
Statewise Expenditure Issues contd…
Meghalaya
Quarterly Expenditure Trend
% Achievement to AWP&B
70%
60%
50%
29%
Q4
40%
30%
Q3
12%
10%
Q2
Q1
20%
19%
23%
7%
4%
2008-09
2009-10
10%
0%
Meghalaya
• Under utilisation of funds
• Key low performing activities
TT-16%
CW-15%
Innovative-2%
KGBV-17%
OoSC-10%
Statewise Expenditure Issues contd…
Mizoram
Quarterly Expenditure Trend
90%
% Achievement to AWP&B
80%
70%
60%
32%
Q4
50%
0%
40%
16%
30%
4%
31%
20%
10%
26%
13%
0%
2008-09
2009-10
Mizoram
• Key low performing activities
TG-0%
MG-0%
SG-2%
Q3
Q2
Q1
Statewise Expenditure Issues contd…
Nagaland
Quarterly Expenditure Trend
% Achievement to AWP&B
60%
50%
20%
40%
Q4
Q3
30%
8%
24%
Q1
20%
21%
10%
12%
0%
1%
0%
2008-09
2009-10
Nagaland
• Under utilisation of funds
• Key low performing activities:
TS-0%
OoSC-0%
Q2
Innovative-4%
CW-0%
Statewise Expenditure Issues contd…
Orissa
Quarterly Expenditure Trend
90%
% Achievement to AWP&B
80%
70%
31%
60%
Q4
50%
40%
Q3
15%
22%
Q1
30%
20%
10%
24%
16%
10%
12%
2008-09
2009-10
0%
Orissa
• Under utilisation of funds
• Key low performing activities:
BRC/CRC-9%
Innovative-7%
CW-13%
Q2
TT-7%
OoSC-10%
Statewise Expenditure Issues contd…
Puducherry
Quarterly Expenditure Trend
100%
% Achievement to AWP&B
90%
80%
70%
60%
Q4
53%
Q3
50%
Q2
40%
30%
2%
20%
20%
10%
Q1
29%
11%
0%
0%
2009-10
2008-09
Puducherry
Statewise Expenditure Issues contd…
Punjab
Quarterly Expenditure Trend
% Achievement to AWP&B
120%
100%
22%
80%
60%
Q4
Q3
28%
25%
40%
20%
20%
46%
17%
0%
2%
2008-09
2009-10
Punjab
• Low expenditure on Innovative-14%
Q2
Q1
Statewise Expenditure Issues contd…
Rajasthan
Quarterly Expenditure Trend
100%
% Achievement to AWP&B
90%
80%
70%
43%
60%
Q4
34%
Q3
50%
40%
Q2
Q1
23%
21%
30%
20%
15%
10%
0%
20%
9%
2008-09
2009-10
Rajasthan
• Delay in release of funds
• Key low performing activities:
TG,MG, SG
NPEGEL-2%
Innovative
KGBV-19%
OoSC
Statewise Expenditure Issues contd…
Sikkim
Quarterly Expenditure Trend
90%
% Achievement to AWP&B
80%
70%
24%
60%
50%
Q4
15%
17%
Q2
40%
30%
Q1
27%
28%
12%
9%
2008-09
2009-10
20%
10%
0%
Sikkim
• Key low performing activities:
TT-0%
OoSC-12%
CW-26%
Q3
Statewise Expenditure Issues contd…
Tamil Nadu
Quarterly Expenditure Trend
100%
% Achievement to AWP&B
90%
80%
70%
60%
57%
Q4
30%
50%
Q2
40%
30%
8%
20%
17%
10%
Q1
26%
11%
10%
2008-09
2009-10
0%
Tamil Nadu
• Key low performing activities:
Innovative-7%
OoSC-27%
Q3
Statewise Expenditure Issues contd…
Tripura
Quarterly Expenditure Trend
100%
% Achievement to AWP&B
90%
80%
70%
43%
Q4
60%
Q3
50%
40%
Q2
Q1
29%
30%
37%
20%
10%
0%
15%
5%
5%
2008-09
2009-10
Tripura
• Key low performing activities:
TT-0%
Innovative-10%
Statewise Expenditure Issues contd…
Uttar Pradesh
Quarterly Expenditure Trend
100%
% Achievement to AWP&B
90%
80%
24%
70%
Q4
60%
50%
Q3
33%
28%
40%
Q2
Q1
30%
20%
22%
27%
10%
0%
9%
4%
2008-09
2009-10
Uttar Pradesh
• Key low performing activities:
Teacher Salary-27%
Innovative-5%
TT-12%
KGBV-19%
Grants-65%
Statewise Expenditure Issues contd…
Uttarakhand
Quarterly Expenditure Trend
90%
% Achievement to AWP&B
80%
70%
30%
60%
Q4
50%
40%
Q3
20%
22%
Q1
30%
14%
20%
14%
10%
15%
18%
2008-09
2009-10
0%
Uttarakhand
• Under utilisation of funds
• Key low performing activities:
Innovative-19%
CW-3%
Q2
OoSC-18%
KGBV-17%
Statewise Expenditure Issues contd…
West Bengal
Quarterly Expenditure Trend
% Achievement to AWP&B
80%
70%
60%
28%
Q4
50%
Q3
40%
30%
Q2
21%
35%
Q1
20%
10%
0%
18%
0%
12%
4%
2008-09
2009-10
West Bengal
• Delay in release of funds
• Key low performing activities:
TS-16%
Innovative-4%
KGBV-6%
Grants-20%
CW-0%
TT-1%
NPEGLE-1%
Status of State Share
• Rs. 9795 cr. Released by GoI till 31st December 2009
• Backlog of State share till 31st December 2009 in 19
States/UTs
Short fall (Rs.
State
Short fall (Rs.
 State
in Lakhs)
A&N
196.47
A.P.
20591.60
Assam
2805.77
Haryana
5636.56
H.P.
3549.01
J&K
17955.93
Karnataka
in Lakhs)
Mizoram
192.71
Nagaland
226.66
Orissa
650.51
Punjab
9989.88
Rajasthan
24993.97
2552.15
TN
216.64
Kerala
263.09
UP
40764.68
M.P.
3749.20
Uttarakhand
4381.44
Maharasthra
20434.98
WB
28622.05
Refund of unspent balances
 Pre-project activities of SSA. Refunds due
from: Assam, Bihar, Jammu & Kashmir, Manipur,
Meghalaya and West Bengal
 DPEP. Refunds due from: Assam, A.P, C.G,
Gujarat, HP, M.P, Orissa, Kerala, Rajasthan, UP, T.N and
W.B.
Statutory Audit
• Audit Report for 2008-09 received from
27 States/UTs
• Not received from 8 States of Arunachal
Pradesh, Haryana, Himachal Pradesh, Jammu
& Kashmir, Lakshadweep, Mizoram, Manipur &
Sikkim.
•
Statutory Audit contd…
Compliance awaited:
• 2005-06 :11 States (AruPr, AP, Bihar, Chhattisgarh,
Haryana, HP, Jhk, J&K, Manipur, Mizoram & Nagaland)
• 2006-07:19 States (Aru.Pr,A.P, Bihar, Chhattisgarh,
Chandigarh, Haryana, Jhkd, J&K, Karnataka, Kerala,
MP, Manipur, Megh, Mizoram, Nagaland, Puducherry,
Sikkim, Tamil Nadu & Tripura)
• 2007-08: 25 States (Assam, Aru.Pr, Bihar,
Chandigarh, Chhtgh, Goa, J&K, Jkd, HP, Haryana,
Karnataka, Kerala, Lkshdp, MP, Maha, Megh, Naga,
Punjab, Pudu, Raj, Sikkim, TN, Tripura, U.P & UKD)
• 2008-09:Deficiencies/discrepancies and certain audit
observations taken up with the States, who have
submitted the audit reports.
Internal Audit
• Started in 31 States /UTs
•
•
Not started in Chhattisgarh, Daman & Diu,
Lakshadweep & Nagaland
Still needs strengthening in most of the States/UTs
– Insufficient coverage
– Timeliness of audit
– Not used as mid-course correction tool
•
Issued instructions on 17th September 2007, 1st
October 2007, 18th June 2008 and 27th May 2009
Concurrent Financial review - IPAI
• 1st phase - all States/UTs completed by 31st March
2008.
• 2nd phase – reports received for 23 States and
shared with States
• Remaining 12 States in progress.
•
•
Diversion of funds reported
– Ist Phase - Rs. 79.93 crore yet to be recouped.
– IInd Phase - Rs. 273.96 crore yet to be confirmed by
States.
Other Financial Irregularities reported
– Ist Phase
- Rs. 53.57 crore yet to be recouped.
– IInd Phase - Rs. 107.64 crore yet to be confirmed by
States.
Staffing of Accounts Personnel
•
Insufficient accounts staff resulting in financial
management deficiencies.
•
Accountant at Block level is desirable
•
Vacant posts at SPO in 26 States.
Aru. Pr (1), Assam (3), Bihar (3), Chhattisgarh (2), Dadra & Nagar (1), Daman
& Diu (1), Delhi (1), Goa (1), Gujarat (1), Haryana (12), HP (2), J&K (2),
Jharkhand (5), Karnataka (1), Kerala (1), Lakshadweep (1), Maharashtra (1),
Mizoram (1), Nagaland (1), Puducherry (1), Punjab (2), Rajasthan (5), Tripura
(5), UP (8), Uttarakhand (2) and WB (3).
•
Vacant posts at DPOs in 26 States.
Assam (13), Bihar (34), Chhattisgarh (6), Daman & Diu (2), Delhi (36), Goa
(1), Gujarat (12), Haryana (14), HP (8), J&K (22), Jharkhand (11), Karnataka
(5), MP (17+82 Block level)), Maharashtra (33+130 Block level), Manipur (9),
Meghalaya (1), Nagaland (3), Orissa (13), Punjab (2), Rajasthan (21+121
Block level), Sikkim (2), TN (4), Tripura (19), UP(75), Uttarakhand (13) and
WB (22).
Capacity building of accounts staff
•
5 days mandatory training in a year at all level.
•
11 lagging States/UTs : Dadra & Nagar, Daman
&
Diu,
Delhi,
Haryana,
Lakshadweep,
Maharashtra, Manipur, Puducherry, Sikkim, UP
and West Bengal.
•
VEC level capacity building process needs to be
strengthened
E- transfer for speedy funds flow
Status
– Adopted in all States upto district level except 5
States of A&N Island, Dadra & Nagar, Manipur,
Nagaland and Sikkim.
– Adopted upto sub-district level in 24 States.
– Needs to be adopted at all the levels possible ( JRM
recommendation)
Web based Monitoring
•
Canara Bank Software – Adopted in 18 States of AP,
Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Delhi, Haryana,
Jharkhand, Karnataka, Kerala, M.P., Maharashtra, Manipur,
Puducherry, Punjab, Rajasthan, Tamil Nadu and Uttrakhand
– Issue is limited use for monitoring.
•
Web Portal by NIC
– Not update regularly
– Incorrect data feed
– No format for overall expenditure reporting
•
Central Plan scheme monitoring system by CGA.
– Pilot basis in 4 States of Punjab, Mizoram, Tamil Nadu and MP.
Developments
• Manual on FM&P revised
–
–
–
–
Block level accountant
Audit schedule revised
One bank account at all levels except VEC
For procurement under SSA, procedure to be
followed as per manual
• Recommendation of 11th JRM
– Shortage of account staff
– Unauditted teacher salary booked under SSA
– Audit Statements to be based on UC
• Norms revised
Thank You