West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

62Further, it was seen that the Annual Report and the audited accounts for theyear ending 31 st March 2007 were placed before the EC on 10.04.2008 long afterthese were sent to GOI on 31-12-2007 and again on 17-03-2008.3.2 Persistent comments and observations of Chartered AccountantsPersistent comments and observations of Chartered Accounts on thebasis of their examination of books of accounts and records were asfollows :(i)Uniform accounting heads as prescribed in the Manual were notfollowed by most of the districts. As a results, clubbing of certainexpenditure had been done for the purpose of consolidation.(ii)In most of the districts, civil advances disbursed to schools andothers were recorded separately in the current year (2007-08). Butsince no such details of school-wise records for earlier years weremaintained, school-wise outstanding position of such advancescould not be ascertained in many districts.(iii)Maintenance of utilization certificate register by the district was notproper and as such, UCs received during the period under auditwere taken into consideration for adjustment of civil advances.(iv)In many districts TDS was not deducted properly and deposited intime.(v)Certain clusters/circles maintained the books of accounts underSingle Entry System. Many clusters/circles did not reconcile bankbalance with balance as per cash book.(vi)The internal control procedure including preparation of monthlybank reconciliation statement, trial balance, recording andadjustment of advances and collection of UCs required improvementin some of the districts.