West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

70SPO, Salt Lake AND DPOs, Murshidabad and South 24 Parganas hadmaintained two cash Books for two Bank Accounts operated by them.One Cash Book was maintained in ordinary bound register at both SPOand district Offices. One District Office (Murshidabad) did not recordany page counting certificate of pages contained in the Cash Book underdated signature of DPO / DDO with rubber stamp before opening thesame for recording transactions. Contents of the cash box had not beencounted physically daily or once in a month nor only surprised check ofcash balance was exercised by the HOD / DDO/ Officer-in-charge northe certificate to the effect that “cash balance verified by me and foundto be Rs. ----------------------- (Rupees ------------------------------------------------)on actual count was recorded on the cash book under his/her datedsignature with seal both in SPO / District Offices. Blank pages of the cashbooks of SPO / DPOs were not cancelled under dated signature of theHead of the Office with seal. Each and every entry in the receipt andpayment side of the cash book were not attested by the HOD / DDO insupport of their authenticity for the years 2006-07 & 2007-08 of SPO(Murshidabad & South 24 Parganas) for the years from 2005-06 to 2007-08. “No transaction / No entry” certificate was not noted in the CashBook on a day on which was transaction took place and the balancecarried over to the next day was not attested by the Head of Office /DDO during years for 2006-07 & 2007-08 for SPO and for Districts from2005-06 to 2007-08.3.7 Maintenance of accounts records at schoolsVisit by the Study Team in 56 schools in Murshidabad and South 24Parganas districts disclosed the following position :