West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

39Availability of fund and expenditure thereof asreported (by SPO) differ widely from the figure certified (byCA) for the period 2005-2006 and 2006-2007 (while thecertified figure for 2007-2008 was not available till31-12-2008) as would be evident from the following :(Rupees in Crore)2005-2006 2006-2007Particula rsAs per SPO As per CA As per SPO As per CAInflowFund released by:GOI 334.82 314.86 610.67 630.62GOWB 126.60 126.61 203.56 203.56Total 461.42 441.46 814.23 834.18Unspen t balance fr omPrevious years--- 155.22 --- 126.88Bank inter est earned --- 11.07 --- 5.93Misc. Receipts --- --- --- 0.42Total inflow 461.42 607.75 814.23 967.41Outflow 477.19 480.88 909.39 923.05Balance (-)15.77 126.87 (-) 95.16 44.36(a) One instalment (last) of Rs.19.96 crore released and creditedby GOI on 30/31 March 2006 (2005-2006) was included in2006-07 of UC instead of 2005-06.(b) Difference of Rs.1.00 lakh between SPO record and UC of CAin respect of GOWB occurred due to rounding off in 2005-06.(c) Staggered and delayed release of fund (some instalmentseven released at the fag end of March) coupled with lowutilization led to accumulation of fund over the years.Lacuna in reporting / monitoring system resulted incontinuance of such variances in figure.(d) The utilization certificate issued by the CA for the year 2007-08 (as made available to the Study Team in the month of