West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

728. Most of the schools visited had vague idea regarding the Deed of Land /property belonging to schools. None could show the title deeds to the StudyTeam.Maintenance of AccountsMaintenance and repair of school building :Cumulative expenditure of Rs.763.76 lakh incurred onmaintenance and repair of Primary and Upper Primary Schoolbuildings upto 30 t h September, 2008 was not segregated yearwiseduring the period prior to 2005-06 to 2007-08 for debiting it underthe repair in the Income & Expenditure Account.Selected Districts :It was noticed that in the accounts of the districts, theentire maintenance grants received during the period from 2005-06 to 2007-08 (vide para chapter ) were debited toIncome and Expenditure Accounts for the respective years insteadof ascertaining the actual expenditure incurred towards repairand debiting it to Income and Expenditure Account. For example,a sum of Rs.182 lakh was debited to Income and ExpenditureAccount for the year 2006-07 under the head “Maintenance grant”instead of debiting actual expenditure of Rs.0.60 lakh incurredtowards repair of 10 Primacy Schools Buildings.Similarly Rs.219.80 lakh on account of maintenance grantwas debited in the Income and Expenditure Account of South 24