West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

169Procurement of Computers in contravention of SSA norm.SSAprovided that innovative programme for CAL in the UpperPrimary level would include expenditure on provision of computer andits accessories, training of teachers in CAL. Computers stationery etc.Also the ceiling of Rs.15.00 lakh for the purpose prescribed in thenorms should strictly be adhered to (MFM&P… Para 38) . It wasfurther provided (MFM&P-Para 441 that in a particular year, if anoutlay approved was not spent fully, the same would becomes outlaysaved and would be taken as spill over to subsequent years andthe district were required to prepare plan every year along with theAWP & B in the following format.Activity(CAL)Approved last ExpenditureyearPhy Fin Phy FinSpilloverLapseAnnexure IV of MFM&P (Para 44)It emerges from the above format that if spill over would not beproposed in the PAW&B and got approved, the unpsent-amount wouldlapse.It was seen from the records that PAB accorded fresh approvedof Rs.15.00 lakh each year to the district (South 24 Parganas) from2005-06 to 2007-08 without allowing spill over of the unspent fund ofthe previous years in respect of the innovative activity (CAL). Thus, asper the above format (Annexure IV of Para 44-MFM&O). The unspentamount of Rs.30.00 lakh of the previous two years 2005-06 and 2006-07was lapsed and was not available in the year 2007-08 for performingthis activity (CAL).The district project office (South 24 Parganas) , however, treatedthe amount ofRs.30.00 lakh as spilled over from the previous two