West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

75j) No Bank reconciliation was done by any of the schools/VECs/WECvisited by the Team.3.8 STAFFING STRUCTURE OF ACCOUNTS WING :The State Project Office was having one Controller of Finance, One FinanceAnd Accounts Officer, four Accountants, one Cashier-cum-Accountant, OneAudit Officer and one Project Management Information Service, Finance, inposition in the Accounts Department. In the District Project Offices,Murshidabad and South 24 Parganas, there were one Finance Officer, oneAccountant and one Cashier in position in each district. In the Accounts Cell ofSPO, all the officials were engaged either in deputation or on contract basis. Allthe officials of DPO, Murshidabad and DPO, South 24 parganas, werepreviously of DPEP and were working both for DPEP and SSA. Some of theofficials of SPO were having accounting background. However, orientationtraining of official on accounting stipulated in Para 84.1 of the Manual, was notimparted. At the CLRCs and school level, there were no qualified accountants.3.9 AUDIT BY COMPROLLER AND AUDITOR GENERAL OF INDIAIn terms of Para 102 of MFM & P, the accounts of the State Society was subjectto the provisions of Comptroller and Auditor General of India (Duties, Powerand Conditions of Device) as amended from time to time. Accordingly, oneperformance audit on SSA activities for the years 2001 to 2005 was conducted(December 2005 to February 2006) by the representatives of the Comptrollerand Auditor General of India and the report was sent to Government / SISinJune 2006 by the Principal Accountant General (Audit), West Bengal. Reply tothe audit observations was not furnished by the State Mission / Government(December 2008).