CAPACITY BUIDLING ON ACCOUNTING AND INTERNAL AUDIT OF SARVA SIKSHA ABHIYAN ANDHRA PRADESH

Andhra Pradesh State has taken several steps for strengthening of Financial Management. Officers from the Treasuries Department are deputed as Finance and Accounts Officers in District Project Offices. Tally Software was introduced in SPO and DPOs for computerized Accounting. System analysts were appointed in DPOs and SPO for operation of Tally Software on contract basis. Chartered Accountants are engaged in every District for Internal Audit.

100% Units are covered under School Audit. Funds transfer at all levels is made electronically. Monthly Bank Reconciliation at all levels is made mandatory. Bank Accounts are restricted to one for each scheme. Intensive trainings are imparted upto Block level. SMC level trainings are planned from September in this Financial Year.

Trainings are imparted to Project Officers, Finance Officers and Block Officers on Double Entry System of Book Keeping, Accounting, Auditing, Procurement and Planning. Consultants from EdCIL, Resource Persons from SPO and Chartered Accountants are involved for imparting trainings. Regional level trainings were organized by inviting Consultants from EdCIL and Chartered Accountants. District level Trainings were organized for Block Officers. Total mandays trained so far is 2540 mandays In this Financial Year it is planned to impart trainings for Headmasters and School Committee Members.

CHALLENGES Initially Finance Officers were not familiar with Double Entry System. Not having commerce back ground. Reluctance to learn. Resistance to change. Frequent transfers by parent Departments.

MEASURES TAKEN TO OVERCOME Motivated them by conducting simple and small tests after each sub topic. Conducted interactive sessions and encouraged participation. Classified the participants into groups of Above average, average and below average. Average & Below average performers are retrained till they get satisfactory level of learning. As a part of practical training they were made to write the books of Accounts & prepare Final Accounts. Assessments were made by State Project Director & Finance Controller periodically. Now the Officers understand the concepts of accounting and book keeping.

INTERNAL AUDIT

Internal Audit of State Project Office and all District Project Offices is done by Chartered Accountants from onwards. Internal Auditors are appointed immediately after completion of previous years Internal Audit. Internal Auditors and their staff are given orientation training on objectives, Interventions, classification of Accounts and formats prescribed for Sarva Siksha Abhiyan. Internal Audit is carried out on a monthly basis. The transactions of the month are analyzed and audited in the next month. A Schedule is given to the Districts by the auditors for verification of vouchers and Accounts. All the transactions are verified with Bank statements, proceedings of the competent authorities, supporting vouchers and relevant documents.

DPOs prepare Bank reconciliation statements. Statements of all the Units are verified at State Project Office. District Project Officers’ meetings are convened and the defects in the Accounts are discussed by the State Project Director. Systems Analysts are periodically trained in Tally updates. Rectification of entries are made by the Systems Analysts as per the suggestions of Internal Auditors. The errors are rectified on the spot or the concerned Officers are instructed to implement in due course. Internal Audit Cell in the State Project Office pursue compliance of the audit observations by the Districts.

ADVANTAGES Acting as a major tool of internal control. Ensuring up date of accounts on a regular basis. Instantaneous rectification of accounting errors. Monthly monitoring and settlement of advances. Monitoring and follow-up of electronic transfer of funds. Timely reversal of stale cheques. Facilitating timely completion of Statutory Audit.

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