26th Quarterly Review Meeting of Finance

Controllers of SSA on 5th & 6th August, 2010 in

Hotel Park View, Chandigarh

Annexure C

Presentation on Financial Management

by SSA Authority, Punjab

S S AP U N J A B

STATE OF PUNJAB & ITS ADMINISTRATIVE UNITS

Area 50362 Sq.K.M.

Districts 20

Tehsils 72 

Sub Tehsil 81 

Education Block 216 

CD Blocks 141 

Towns 143 

Villages / Wards 15340

S S AP U N J A B

Demographic Profile (As per 2001 Census)

Population Total 2.43 Crore

(0-6) age group 31.71 lac

SC Population 70.28 lac

Sex Ratio 876

Literacy 69.70

S S AP U N J A B

L I T E R A C Y S T A T US

Overall Literacy rate of Punjab 69.7%

Male Literacy rate 75.2%

Female Literacy rate 63.4%

Rural Female Literacy rate 55.3%

Literacy rate of SCs 56.2%

Literacy rate of SCs Female 48.2%

Facts about Schools Position (Primary and Upper Primary)S S A

P U N J A B

Educational Indicators Primary Upper Primary

Enrollment in Govt. Schools (In Lacs) 11.92 6.73

Overall Enrollment prevailing in all type of Schools (In Lacs)

25.04 13.32

GER 95.16 76.27

NER 80.84 65.16

Overall Repetition (for Govt. Schools) 11.50 16.42

Continue . . . . . .

Facts about Schools Position (Primary and Upper Primary)S S A

P U N J A B

Educational Indicators Primary Upper Primary

Promotion Rate 82.34 74.95

Retention Rate 96.86 93.32

Pupil Teacher Ratio (Sanctioned) 24.46 18.16

Pupil Teacher Ratio (Working) 29.86 24.41

Completion Rate (for Govt. Schools) 71.17 61.28

Transition Rate for (Govt. Schools) 83.49

Ratio of Primary to Upper Primary Schools 2.18

Facts about Schools Position (Primary and Upper Primary)S S A

P U N J A B

Educational Indicators Primary Upper Primary

No. of Govt. Schools 13449 6159

No. of Govt. Aided Schools 275 414

No. of Pvt. Recognized Schools 1017 2489

No. of Unrecognized Schools 2324 5124

Teachers in Govt. Schools 48723 37081

Teachers in Govt. Aided Schools 322 2925

Child population (In Lacs) 26.76 17.77

Drop Out Rates 2.54 5.99

Continue . . . . . .

Districts(1) Amrtisar (2) Bathinda (3) Barnala

(4) Faridkot(5) Fatehgarh

Sahib(6) Ferozepur

(7) Gurdaspur (8) Hoshiarpur (9) Jalandhar

(10) Kapurthala (11) Ludhiana (12) Mansa

(13) Moga (14) Muktsar (15) Nawanshahr

(16) Patiala (17) Rupnagar (18) Sangrur

(19) SAS Nagar (20) Tarn Taran

Administrative Set-up for Department of School Education

Principal Secretary School Education

Special Secretary -cum- Director General School Education

Director of Public Instuction (SE)

Director of Public Instuction(EE)

Director SCERT

State Project Office, SSA, Punjab

State Project Director

DSPDs ASPDs DMs AMs

Procurement

Training

Text Book

Media

Civil Works

Finance

Planning

IED/ECCE

MIS

Civil Works

Finance

Planning

IED/ECCE

MIS

EGS/AIE

Pedagogy

Section officer

Dy. Controller (Finance & Accounts)

District Project Office District Education Officers (EE)

Deputy District Education Officers

District Resource Persons

Assistant Project

Coordinators (Gen)

Assistant Project

Coordinators (finance)

Accountants Office

Assistants

Staffing status for Finance Wing under SSA Punjab

Posts Name of the Post Posts Sanctioned

Posts filled

Posts Vacant

State Project Office

• Chief Controller Accounts

• Deputy Manager Finance • Assistant Manager (Finance) • Accountants

• Office Assistant

1

1

2

5

2

1

0

2

5

2

0

1

0

0

0

Divisional Level

•Assistant Manager (Internal Audit)

•Accountant (Internal Audit)

3

3

1

1

2

2

Staffing Contd…

Posts Name of the Post Posts Sanctioned

Posts filled

Posts Vacant

District Project Office

• Assistant Project Coordinator (Finance)

• Accountant

20

29

19

27

1

2

Block Project Office

• Assistant Block Coordinator

• Block Office Assistant

216

216

216

216

0

0

Financial Progress under SSA since inception of the Programme till date

Fig. in lacsYear Plan size

approved by PAB

Funds released Total funds released

Expenditure

by GOI By State

2002-03 14213.99200 10485.08500 973.17000 11458.25500 6690.47295

2003-04 20145.75900 6476.00000 3083.00000 9559.00000 4449.83107

2004-05 20078.31449 3089.04000 2677.83000 5766.87000 8780.60767

2005-06 22581.99877 14683.89000 4905.49000 19589.38000 11857.43728

2006-07 23278.14428 12894.62000 2626.64000 15521.26000 15785.55606

2007-08 18488.67133 10493.88000 4468.27000 14962.15000 15313.47028

2008-09 26516.69200 13808.10525 5950.35000 19758.45525 28620.48420

2009-10 36911.78000 20044.00000 17701.29000 37745.29000 36772.00077

2010-11 47865.00000 13003.15 6000.00000 19003.15000 14848.97445

Annual Work Plan & Budget as approved for the Year 2010-11

(Fig. in lacs)

SSA 47753.56

NPEGEL 7.66

KGBV 103.79

Total 47865.00

Fund available for implementation of the project during 2010-11 till date

(Fig. in Lacs)

Opening Balance 4715.43

Funds received from GOI 13003.15

Funds received from State 6000.00

Total funds available 23718.58

Activity wise budget approved for the year 2010-11 and Expenditure up to 30-06-10

Fig. in lacs

Sr. No.

Activities Budget approved for the year

Expenditure

1 Teacher Salary 9726.96 3335.94

2 Teacher Grant 373.10 367.70

3 Block Resource Centre 5411.40 2400.91

4 Cluster Resource Centres

374.75 346.00

5 Teacher Training 1616.24 590.38

6 Intervention for out of School children

1172.27 405.92

Sr No

Activities Budget approved for the year

Expenditure

7 Free Text Books 2559.43 0.00

8 Intervention for CWSN(IED)

3470.55 1142.54

9 Civil works 14869.20 4228.89

10 Teacher Learning Equipment

54.90 0.00

11 Maintenance Grant 1401.83 0.10

12 School Grant 1140.73 1047.00

Contd..

Sr No

Activities Budget approved for the year

Expenditure

13 Research & Evaluation 264.15 20.31

14 Management & Quality 2804.00 337.80

15 Innovative Activity 2000.00 603.83

16 Community Training 514.04 0.00

17 NPEGEL 7.66 0.00

18 KGBV 103.79 21.65

TOTAL 47865.00 14848.97

Contd..

District Wise Outlay & Expenditure During the First quarter 2010-11

Fig. in lacsSr No

Name of the District Budget approved for the year

Expenditure

1 Amritsar 3736.94 1083.832 Barnala 708.47 131.963 Bathinda 1942.42 385.364 Faridkot 1144.39 353.165 Fatehgarh Sahib 2185.31 949.166 Ferozepur 3908.93 829.70

7 Gurdaspur 4927.56 854.97

Sr No

Name of the District Budget approved for the year

Expenditure

8 Hoshiarpur 3479.37 891.42

9 Jalandhar 2701.49 1262.35

10 Kapurthala 1992.59 477.31

11 Ludhiana 2659.92 851.45

12 Mansa 1728.78 537.62

13 Moga 1917.37 843.42

14 Mohali 1529.81 460.07

Contd…

Sr No

Name of the District Budget approved for the year

Expenditure

15 Mukatsar 1620.89 151.87

16 Nawan Shehr 1620.89 586.78

17 Patiala 3101.28 589.53

18 Ropar 2373.56 411.76

19 Sangrur 2189.51 149.72

20 Tarantaran 1775.14 409.25

21 State Project Office 620.89 2638.19

Total 46865.00 14848.97

Contd..

Comparison of Financial Performance for the first quarter for the Years 2009-10 &

2010-11

Year Approved Budget

Expenditure during 1st quarter

Percentage of

expenditure

2009-10 36911.80 6208.14 16.88%

2010-11 47865.00 14848.97 31.00%

Fig. in lacs

Commitment of State Government and Matching State share under

SSA Government of Punjab has released its

complete share against GOI’s installments upto the year 2009-10 & for 2010-11 as well. There is no backlog of State share.

For the financial year 2010-11, Rs 130 crores have been received from GOI, Matching State share of Rs 106 crores has been cleared by the Finance Department Punjab and an amount of Rs 60.00 crores has been received. Release of rest of the State share amount is under way.

E-Transfer Facility for Release of funds

Funds from State Project Office are released to districts by way of E-Transfer.

From District to Block level too the funds are E-Transferred .

E-Transfer of funds has been started up to School level too.

At the moment, 8178 schools out of total number of 20209 schools stand covered under E-Transfer facility.

Percentage of coverage under E-Transference of funds

Units Total no. of Units

Units covered for e-transfer of

funds

%age of units covered under

E-Transfer facility

District Project Offices

20 20 100%

Block Project Offices

216 210 97%

Schools/ VEDCs

20209 8178 41%

Mechanism of Internal Audit under SSA

Except the year 2008-09 SSA Authority has been having a system of in-house internal audit.

Till 2007-08, strategy for in-house mechanism of internal audit under SSA was like this:-

The entire state was divided into two zones viz. Amritsar and Ludhiana.

Contd….

One Assistant Manager (Internal Audit) and two Accountants were posted at each of the zonal level to carry out internal audit of district offices, block offices, cluster resource centers and primary and upper primary schools in a phased manner.

In order to have an efficient and effective system of internal audit, two CA firms were engaged in 2008-09 to carry out 100% audit of SSA.

However, owing to their indulgence in some malpractices, the contract which was done for two consecutive years, had to be terminated.

Contd….

From 2009-10 the state has again switched over to previous system of in-house zonal internal audit. From 2010-11 state has endeavoured to further strengthen the mechanism for in-house internal audit under SSA by having three zones and three zonal internal audit teams consisting of one Assistant Manager (Internal Audit) and one Accountant each.

Contd….

Contd…

Recruitment of internal audit staff has already been done in the month of July 2010. Their joining is under way. As per the plan, they will cover all the DPOs blocks, clusters and schools in such a manner that all are covered in a period of three year cycle

It is expected that pace and quality of internal audit will further improve.

OBSERVATIONS OF INSTITUTE OF PUBLIC AUDITOR OF INDIA (IPAI)

All the observations and paras raised by IPAI in phase – I have been logically settled. Necessary action have been taken and action taken reports have been communicated to Govt. of India.

As regards IPAI – phase II, settlement of some of the paras (around 22 paras out of 44) is in process. Regular correspondence is taking place with Central Govt.

Contd…

Post facto approvals of Executive Committee of SSA in certain matters are under way.

All these pending paras will be settled very shortly.

Status of Statutory audit and Annual Reports of SSA

Statutory Audit for all the financial years up to 2008-09 has been accomplished and all the audit reports stand submitted to Govt. of India.

Annual Reports up to 2008-09 have also been submitted.

Contd…

Process for Statutory Audit for 2009-10 has been initiated.

A Chartered Accountant Firm namely M/s Arora Vohra & Co. has been engaged to carry out statutory audit for the financial year 2009-10.

Audit would be completed by September 2010.

Monthly Accounts and On line System of Information

Reports of Monthly Expenditure under various heads of SSA are obtained electronically from all the districts by 5th of every month.

The information is consolidated to formulate State Level Report on Financial and Physical Progress which is forwarded to Government of India between 10th to 15th of every month.

Trainings on Financial Management

Following categories of officials are trained periodically on Financial Management and maintenance of books of accounts:

Assistant Project Coordinators Finance and Accountants of District Education Offices: They are trained/ oriented/ refreshed on account matters and procedures during monthly progress review meetings held at State level.

Contd… Block Resource Persons, BPCs and

BPEOs are formally imparted training on finance and accounts as part of their 10 days training programmes carried out at district level.

Informal trainings keep on taking place during their weekly review meetings as held with District Education Officers on every Monday.

All the BPEOs and BPCs are oriented on Financial Management issues during the Quarterly Review Meetings as held at State level.

Training of School Heads and Teachers: They are given an orientation on procurement and financial issues during especially conducted training programmes on EDUSAT and teacher training programmes as well.

Contd….

Monitoring of Financial Accounts of VEDCs

This is done periodically by internal auditors and by BRPs, DRPs & Divisional Inspection Teams.

Formal and surprise checkings are done by inspection teams to see the working of schools and maintenance of financial accounts by VEDCs.

Irregularities if any are pointed out and corrective actions are suggested on the spot.

Procurement of Goods and Procurement procedures

Commonly procured items at State level are: text books, supplementary teaching learning material, computers, computer peripherals, projectors, office equipments, office furniture, office contingencies, hiring of vehicles, printing work, contract services, engagements of auditors, engagements of universities and research institutes for qualitative and evaluative works under SSA. These items are procured by following appropriate transparent procurement procedures. Quotations and open tenders are called depending upon the value of goods.

Furniture and other requirements of schools are procured at the level of VEDCs.

Thanks