Annexure C th 26 Quarterly Review Meeting of Finance th Controllers of SSA on 5 & 6th August, 2010 in Hotel Park View, Chandigarh Presentation on Financial Management by SSA Authority, Punjab SSA PUNJAB 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 SSA PUNJAB 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 SSA L I T E R A C Y S T A T US PUNJAB Overall Literacy rate of Punjab Male Literacy rate 69.7% 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% SSA PUNJAB Facts about Schools Position (Primary and Upper Primary) 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 . . . . . . SSA PUNJAB Facts about Schools Position (Primary and Upper Primary) 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) Ratio of Primary to Upper Primary Schools 83.49 2.18 SSA PUNJAB Facts about Schools Position (Primary and Upper Primary) Educational Indicators Primary Upper Primary No. of Govt. Schools 13449 6159 275 414 No. of Pvt. Recognized Schools 1017 2489 No. of Unrecognized Schools 2324 5124 48723 37081 322 2925 26.76 17.77 2.54 5.99 No. of Govt. Aided Schools Teachers in Govt. Schools Teachers in Govt. Aided Schools Child population (In Lacs) Drop Out Rates 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 Procurement Dy. Controller (Finance & Accounts) Section officer DMs AMs Civil Works Civil Works Training Finance Finance Text Book Planning Planning IED/ECCE IED/ECCE EGS/AIE Media Pedagogy MIS MIS District Project Office District Education Officers (EE) Deputy District Education Officers District Resource Persons Assistant Project Coordinator s (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 1 1 0 • Deputy Manager Finance 1 0 1 • Assistant Manager (Finance) 2 2 0 • Accountants 5 5 0 • Office Assistant 2 2 0 •Assistant Manager (Internal Audit) 3 1 2 •Accountant (Internal Audit) 3 1 2 Division al Level Staffing Contd… Posts Name of the Post Posts Sanctioned Posts filled Posts Vacant District Project Office • Assistant Project Coordinator (Finance) 20 19 1 • Accountant 29 27 2 Block Project Office • Assistant Block Coordinator 216 216 0 • Block Office Assistant 216 216 0 Financial Progress under SSA since inception of the Programme till date Fig. in lacs Year Plan size approved by PAB Funds released by GOI Total funds released Expenditure By State 2002-03 14213.99200 10485.08500 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 14848.97445 13003.15 973.17000 11458.25500 6000.00000 19003.15000 6690.47295 Annual Work Plan & Budget as approved for the Year 2010-11 (Fig. in lacs) SSA 47753.56 NPEGEL KGBV Total 7.66 103.79 47865.00 Fund available for implementation of the project during 2010-11 till date (Fig. in Lacs) Opening Balance Funds received from GOI Funds received from State Total funds available 4715.43 13003.15 6000.00 23718.58 Activity wise budget approved for the year 2010-11 and Expenditure up to 30-06-10 Fig. in lacs Sr. No. Activities 1 Teacher Salary 2 Teacher Grant 3 Block Resource Centre 4 Budget approved for the year Expenditure 9726.96 3335.94 373.10 367.70 5411.40 2400.91 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 Contd.. 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 47865.00 14848.97 TOTAL District Wise Outlay & Expenditure During the First quarter 2010-11 Sr No Name of the District 1 Amritsar 2 Barnala 3 Fig. in lacs Budget approved for Expenditure the year 3736.94 1083.83 708.47 131.96 Bathinda 1942.42 385.36 4 Faridkot 1144.39 353.16 5 Fatehgarh Sahib 2185.31 949.16 6 Ferozepur 3908.93 829.70 7 Gurdaspur 4927.56 854.97 Contd… 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 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 46865.00 14848.97 Total Budget approved for the year Expenditure Comparison of Financial Performance for the first quarter for the Years 2009-10 & 2010-11 Fig. in lacs Year Approved Budget Expenditure Percentage during 1st of quarter expenditure 2009-10 36911.80 6208.14 16.88% 2010-11 47865.00 14848.97 31.00% Commitment of State Government and Matching State share under SSA Government of Punjab complete share against upto the year 2009-10 well. There is no backlog has released its GOI’s installments & for 2010-11 as 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 District Project Offices Block Project Offices Schools/ VEDCs Total no. of Units Units %age of units covered for covered under e-transfer of E-Transfer funds facility 20 20 100% 216 210 97% 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. Contd…. 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… 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 200910 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 September 2010. completed by 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. Contd…. 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. 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