West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

257Internal Audit is an important internal control to getan assurance that rules, regulations and procedures as laiddown in the Manual are being followed, funds are properlyutilized and accounted for, reporting is accurate, any thereare no misappropriation or misuse of funds. Internal auditfor SSA was set up in July 2007. It is one team of twoofficials but given 20 educational districts and circles, SISmay deploy two or more teams for checking and identifyingweak areas in its entirety and for advice for improvement.16.8 CIVIL WORKSSchool infrastructure was a weak area in the state. Nowork for completion of 3300 Nos. UPS was taken up (30 t hSeptember, 2008) though target for this intervention wasfixed in AWP&B for 2008-09. As on 31 s t March, 2008, 5145Primary and 178 upper primary school were not havingdrinking water facilities and 5971 primaryand 345 upperprimary schools were not having toilets. Besides 28146primary and 881 upper primary schools were not havingseparate toilets for girls. Abnormal delay in completion ofcivil work was largely due to initial pace of civil work beingvery slow in the absence of any assigned technical staff.