West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

254CLRc, and schools is necessary and this should includespecial efforts to ensure liquidity in the first quarter of thefiscal year require necessary action to accelerate financialreporting for mobilizing subsequent allotments and(ii)enhanced internal audit capacities.16.2 There is no monitoring of the activities of WBBSE, WBBPE,WBBME, OBRSSM, RMV, DLB and SCERT with whom SSAfund of Rs.180.23 crore was lying as on 31 s t March 2008.Utilisation certificates furnished by these. Institutions areaccepted without verification of the actual work done. Thiswill be evident from the para chapter indicatingaccountal of Rs.lakh as revenueexpenditure insteadof capital expenditure/Asset created by PBRSSM out of SSAfund.SIS may take appropriate action for regularsupervision, monitoring and verification of the physical andfinancial performance of each intervention concerned byInternal Audit to ensure proper utilization of SSA fund.16.3 UTILISATION CERTIFICATESThe expenditure is booked on transfer of funds to thedistricts/sub-district level and not based on actual