West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

63(vii)In SSM, Darjeeling Gorkha Hill Council, defalcation of fundamounting to Rs.5,14,50,000.00 took place in 2004-05. The matter wassub-judice. The Bank Account (No.C/4-641) with Darjeeling DistrictCentral Co-operative Bank Ltd., Darjeeling Branch remainedinoperative since then.Besides the above, the following further observations were made by theChartered Accountants on the accounts for the year ending 31 March 2008 :(a) Some of the districts did not follow the procedure set for procurement ofassets and consumables.(b) A few districts did not incur expenditure as per budget allocation.(c) Many clusters/circles did not incur expenditure as per specificationgiven by districts.(d) In some districts, advances other than civil advance remainedoutstanding for a considerable period without proper follow-up forrecovery.(e) In some districts, fixed assets registers were not being maintainedproperly.3.3 DEFICIENCIES NOTICED BY STUDY TEAM :The following further deficiencies in maintenance of accounts recordsand preparation of annual accounts were noticed by the Study Team.(i) Formats prescribed in the Manual for preparation of consolidatedBalance Sheet, consolidated Income and Expenditure Account andConsolidated Receipts and Payments Accounts envisaged that thefinancial statements and the accounts in respect of various programmesof SSA, NPEGEL as well as KGBV were to be presented in consolidatedform. The State Mission, however, prepared Balance Sheets, Income andExpenditure Accounts and Receipts and Payments Accounts of SSA,