West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

73Parganas District in the year 2006-07 instead of debiting actualexpenditure of Rs.5.55 lakh incurred in 2006-07 for repair of 78school building in the Income Expenditure Account for the year2006-07 under the head maintenance and repair.3.7 SCHOOL ACCOUNTINGa) Jibanti Primary School received Rs.1,70,000.00 on 29-01-07 andRs.1,85,000.00 on 31-03-08 from Kandi CLRC, Murshidabad District forconstruction of two additional classrooms and the amounts were lyingat VEC level without any utilization till date (December, 2008) due tonon-approval of the new VEC formed on 19-08-08. Those amounts wereshown in the District accounts as expenditure.b) As per Receipts and Payments Account of Purenderpur High Madrasa(upper primary) under Kandi CLRC Murshidabad District, all fundsreceived from CLRC were shown as expenditure during 2007-08although a sum of Rs.37,836 including Rs.2500.00 being school grant waslying unspent as on 31-03-08.c) In Khidderpur Primary School of Murshidabad District, out of schoolgrant of Rs.4,000/- received for the years 2007-08 and 2008-09 at the rateof Rs.2000 per year, a sum of Rs.1000.00 in each year was kept unspentfor Book Bank of the school as per advice of Kandi CLRC thoughutilization certificate) was furnished for the full amount of school grantreceived.