West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

69(k) Bill Register Not Maintained Not Maintained Not Maintained(l) Establishment Register Not Maintained Not Maintained Not Maintained(m) Stock Register Maintained Maintained Maintained(n) Capital Goodsi. Non-Consumable articles Not Maintained Maintained Maintainedii. Consumable articles Not Maintained -DO- Not Maintainediii. Register of works Not Maintained Not Maintained Not Maintained(o) Register of grants ofadvances to mobilizingagencies / NGO/Voluntary agencies(p)Fixed assets register(q)Resister of Investments(r) Classification accounts ofprojects(s) Monthly Accounts ofReceipts and Payments(t) Temporary AdvanceRegisterNot Maintained Not Maintained Not MaintainedNot MaintainedNot MaintainedNot MaintainedNot MaintainedMaintainedimproperlyMaintainedimproperlyMaintainedimproperlyMaintainedimproperlyMaintained improperlyMaintained improperlyMaintained improperlyMaintained improperlyNot Maintainedi. Staff Not Maintained Not Maintained Not Maintainedii. Contractors / SuppliersNot Maintained Not Maintained Not Maintained/VECiii. TA/ DA advance Maintained Maintained Maintained(u) Despatch Register Maintained Maintained MaintainedThe above showed that neither the SPO nor the DPOs listedby the Study Team maintained all accounting records as wererequired to be maintained.Para 62 of Manual ibid provided for maintenance ofRegister of assets in respect of assets acquired wholly orsubstantially out of G01 grants and stock Registers separately forcapital goods, consumable and non-consumable articles at School,CRC, BRC, DPO and SPO level and physical verification thereofat least one in a year. Register of assets and also registers ofcapital goods, consumable and non-consumables were notmaintained either I SPO, 3 CHRCs and 56 schools visited by theStudy Team.Further, barring a few upper Primary Schools, none of 56schools visited maintained a cash book in proper form.3.6 CASH BOOK :