West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

55Examinations revealed that while UC for the year 2005-06 was submitted to GOI duly authenticated by CA withinthe stipulated time of 9 months, UC for the year 2006-07 wasafter 11 months (28-02-2008) from theclose claim of the financial year 2006-07.UC for the year 2007-08 was not finalized andauthenticated by CA till date.2.8.2 UTILISATION CERTIFICATES FROM DISTRICTS :(ii) In terms of para 93 of the MFM&P advances (funds releasedto the functionaries) referred to in paras 72.1 and 13.1 ibidwould be treated as expenditure for the purpose of reportingprovided details of such advances were kept in the formatgiven in Annexure-X of the Manual. However, the advanceswould continue to remain as advances in the books ofaccounts till utilization certificates/expenditure statementswere received and adjusted in the books of accounts.Scrutiny revealed the huge amount was lyingunadjusted over the years for non-submission/want of UCsfrom concerned functionaries. It was further revealed thatoutstanding civil advances alone constituted Rs.751.08 crore(approx. cumulative) upto the end of the financial year 2006-07.2.8.3 Reasons for discrepencis noticed between figuresincorporated in the districts accounts and that exhibited inthe Ucs issued by CA were not recorded. However this maybe attributed to (i) districrts account being prepared and