Transcript PAB 2009-10

PRESENTATION on
BENEFITS OF PROPER STAFFING & TRAINING in
FINANCIAL MANAGEMENT
“22nd Qtly Review Meeting of Finance Controllers”
Date : 10th & 11th August , 2009
Every School Beautiful
Every Child In School
Every Child Learning
Assam
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KEY SOCIO-ECONOMIC INDICATORS
Geographical Scenario
Density
340 per sq. km. (India 324 per sq. km.)
78,438 km²
Area
State Boundaries
(of this 20% is hilly terrain)
East
Arunachal Pradesh, Nagaland and Manipur
West
West Bengal and Meghalaya
North
Arunachal Pradesh
South Nagaland, Manipur, Mizoram, Meghalaya, Tripura
International Boundary
Forest Cover
North
Bhutan
West
Bangladesh
35.48 %
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KEY SOCIO-ECONOMIC INDICATORS
Statistical Data
Total population (2001)
Literacy Rate (2001)
26655528
(Male
: 13777037 )
(Female : 12878491)
64.28% (Male
: 71.3 % )
(Female : 54.6% )
Sex Ratio
1000 : 965
Decadal growth rate
53.26% population (1991-2001)
No of Educational District
No of Educational Block
23
145
No of Gaon Panchayat
2569
No of Cluster
2473
No of village/Ward
23342
No of Habitations
77817
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KEY SOCIO-ECONOMIC INDICATORS
Statistical Data
Village Education Committee [VEC]
19,017
Tea Garden Education Committee [TGEC]
950
Ward Education Committee [WEC]
707
Gaon Panchayat Education Committee [GPEC]
2,304
Core Education Committee [CEC]
212
School Managing Committee [SMC]
40,994
Mothers’ Group [MG]
38,250
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STAFFING PATTERN ( Accounts & Audit )
State Level
Mission Director
Chief Accounts officer
Sr. A.O
A.O -3
Acct -4
A.A -4 Cashier
Chief Auditor
Sr. Auditors -2
Internal Auditor-3
Finance & Accounts officers
of 23 Districts
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STAFFING PATTERN ( Accounts & Audit )
District Level
District Mission Co-ordinator
Finance & Accounts officer
JAO
All Accounts personnel
up to Block level are
Commerce graduates
Accountant
Cashier
Accountants of BRC
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STAFFING PATTERN ( Accounts & Audit )
Block Level
Block Mission Co-ordinator
Accountant
SMCs
KGBV
Caretaker
RBC
Co-ordinator
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IMPACT of Proper Staffing (Accounts)
 Timely execution of work (includes updating of
accounting data on TALLY 9)
 Transparency
 Efficient management of fund.
 Timely reporting.
 Vigorous monitoring
 Regular feedback analysis at SMO&DMO.
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Financial Monitoring Techniques
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One Sr.AO/AO is entrusted with the supervision of accounts of 5-6 districts.
Monitoring Techniques and reporting framework cover various forms, certificates
and structure under which block offices will report to district offices and district
offices report to Head Office (SMO).
Monthly in-house review meeting of State level Accounts Officers
Monthly review meeting of FAOs at State level.
Monthly review cum sharing meeting of Block Accountants at District level.
Monthly visit to DMO, BMO, SMCs, etc by SMO officials.
Monthly visit to BMO, KGBV,RBC & SMCs, by District Accounts personnel .(Min.
10 days)
Monthly visit to SMCs by Block Accountants. (Min. 10 days)
Every month Block Accountants have to help update accounts of minimum 10
SMCs which received more than Rs.1.00 lakh grants per year in last three years.
List of such schools is to be submitted to the DMO.
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Financial Reporting Framework
 Dist. Level
HO level :
Monthly Receipt & Payment Account
Monthly Monitoring (Activity) Report
Annexure IX and XII (Quarterly)
GOI 18 points (Monthly)
Bank Reconciliation Statement
Statement of Month wise advance positions
Monthly Performance Indicator of FAO
 Block Level
Dist. Level:
Monthly Receipt & Payment Account
Bank Reconciliation Statement
Monthwise Advance details
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Limitations of inadequate staff for Internal Audit
Limited coverage of units by inhouse audit team.
Hindrances in internal control.
To overcome the above limitations, SSA, Assam has introduced  Concurrent Audit at Block, District & SMO level by engaging CA
firms on quarterly basis .
To improve quality of accounting.
To ensure correct accounts at the early stage of
accounting.
To help in Capacity building of Accounts personnel.
To augment internal control.
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Audit of SMCs by engaging CA firms To strengthen social accounting & monitoring with full
transparency in the grassroots level.
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CAPACITY BUILDING PROCESS
Training
Review
&
Monitoring
Impact Analysis
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APPROACH
Capacity Building of Finance & Accounts Staff
is addressed at all level of SSA
State Mission Office
District Mission Office
Block Mission Office
School Management Committees
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CONTENT OF TRAINING
 Accounting system & procedures.
 Adherence to procurement policies (SR&FR/FMPM).
 Accounting in Software (TALLY 9).
 Financial Monitoring Techniques.
 Financial Reporting Framework.
 Computer Skill Development.
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Tropics of TRAINING
on
Accounting system & procedures
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Cash Book
Journal Book
General ledger ( Activity wise)
Bank Ledger [A/c wise]
Cheque Issue Register
Fund Receipt Register
Bill Register
Advance Ledger
Stock Register ( Consumable)
Fixed Assets Register
File Index Register
File Movement Register
Bank Reconciliation-its importance.
SR&FR and Manual on Financial Management
Procurement ceiling.
Vouching & maintenance of Vouchers.
Instructions
& guidelines
prescribed in
the FR &SR
are strictly
adhered to
& Procurement.
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TRAINING on
Adherence to procurement policies (SR&FR/FMPM).
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Financial activities of SSA, Assam are regulated by the
Financial Regulations,2003 of Axom Sarba Siksha Abhijan
Mission.
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Chapter V- Regulation 2 envisages the Financial Powers
of Different Authority of SSA, Assam from State Mission
Office to Sub-district level.
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Procurement procedure :
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Through NIT/Short Quotation
Technical and Commercial Bid
Preperation of Comparative Statement
Convene Purchase Committee meeting
Instructions
& guidelines
prescribed in
the FR &
SR/FMPM
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Accounting in Tally -9 Software [Up to district levels]
Tally -9 is adapted and used for Accounting in accordance with uniform Chart of Accounts
 Preparation of Bank Reconciliation Statement
 Data Synchronization at SMO.
 Reports generation and its consolidation.
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Training imparted so far…….
 2 days training on Accounts related matters for FAO,
JAO, Accountant & Cashier of districts.
 4 days training on Accounting
procedures for Block Accountants.
and
procurement
 2 days orientation on maintenance of Accounts in TALLY
- 9 for FAO/JAO & SMO Accounts personnel.
 2 days non residential Accounts training for President (s)
and Member Secretary (s) of SMCs. (7 districts covering
13738 SMCs)
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2 days non residential Accounts training for President (s)
and Member Secretary (s) of SMCs
 Total SMCs - 40,994 [Target participants -81,988]
 Simple training module has been developed.
 RPs are initially oriented at SMO and than practically
oriented during the training itself batch by batch.
 RPs are drawn from Accounts & Audit team of SMO and
from amongst the FAOs/JAOs of districts.
 2 districts covered in a month.
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2 days non residential Accounts training for President (s) and
Member Secretary (s) of SMCs
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IMPACT of Training
 Improvement of quality in regular accounting.
 Accuracy in all aspects of transactions.
 Strict adherence to FR & SR, Assam and FMP
manual of GOI.
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Thanks
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