West Bengal Report-IPAI.pdf - Sarva Shiksha Abhiyan

763.10 INTERNAL AUDIT :In terms of para 100 of MFP&P, the State Society shouldintroduce proper internal audit system and strengthen internalchecks and the in-house internal audit system to ensure properutilization of funds approved/received from Government.In accordance with the provisions of MFM&P, a separate InternalAudit Wing came into being at the SPO from July 2007 with one AuditOfficer belonging to the West Bengal Audit and Accounts Departmentand one Assistant Audit Officer on contractual basis. Till May 2008, theTeam conducted internal audit of accounts, procurement procedure,fund utilization, status of UC collection in selected schools, CLRCs,DPOs in seven out of twenty educational districts. The Internal AuditWing developed separate internal audit modules for use duringinternal audit and reporting.The position of internal audit was as given below:Name of unit Numbe r of unit Audit completed (NO) Period coveredSPO 1 1 2007-08DPO 20 7 2006-08CLRC 713 23 2006-2008VEC/SMS 45,209 24 2006-2008The above table disclosed a negligible coverage under internalaudit. Audit was not done after May 2008. In July 2008, a process toappoint a firm Chartered Accountant as Internal Auditors was initiated.The appointment was not done till December 2008. Hence, the aspect ofinternal control through Internal Audit remained unattended in theState Mission since inception.The reports of Internal Auditors had never been placed before theExecutive Committee though required vide para 100.10