1 Maintenance Of SSA Accounts Based on Utilization of Funds in Madhya Pradesh

2 No. of Accounts & Operating Level S.No.Name of AgencyNo. of Bank Accounts being operated 1State Project Office4 2District Project Office 196 3DIET 42 4Block Office 603 5Cluster Office PTA Panchayat KGBV center 200 Total

3 Distribution of Funds via E-Transfer The SPO is directly transferring Funds to : District officesFunds for various activities & redistribution TBCPrinting of text books & Materials PTATLE, School Grant, Teacher Grant & Maintenance Grant PanchayatsCivil works Construction Agencies Hostel, BRC Building & Urban Civil Works DIETsTeachers training State TreasuryTeacher Salary, Ashram Shala

4 Distribution of Funds via E-Transfer Fund Transfer from District Office to : Block officesRunning Expenditure & training expenses PTAVarious Activities like Cycle, Uniform, IED etc KGBV & Girls Hostels Recurring & Non-Recurring budget CRC/HeadstartRunning Expenditure RBC,NRBC, Platform, HDC etc Recurring & Non-Recurring budget When ever there is a transfer of funds through E-Transfer SPO/DPO make available the letter containing the details about fund distribution on SSA website ( and also by post to respective agencies.

5 Funds Flow under SSA-MP RSK (State Bank of India) SCERT GOI Share GOMP Share RSK (Canara Bank) DEO A.C. TRIBAL SCHOOL Education TRIBAL Education DPODIET/PGBT BEO/BRC CRC/HS KGBV, Girls Hostel PTA Account (PS, MS, EGS, RBC, NRBC, HDC, Ashram, Madarsa, Sanskrit Schools) Gram/Nagar Panchayat Account for Civil Works TBC

6 Accounting Procedure of Utilized funds Grants Treated as Advances As per GOI FMP –TLE, School Grant, Teacher Grant, Maintenance Grant, Uniforms & Civil work to PTA & Gram Panchayat –The fund released to DIET/BRC for teacher training/ REMS –The fund released to them BRC/CRC for office maintenance –Fund released to Government Agencies such as TBC, MPLUN, HOUSING BOARD, AKVN, MPSEDC, SRC etc

7 Accounting Procedure of Utilized funds The Ways of expenditure booking in the Books Of Accounts –Voucher Based Expenditure booking State Office District Office & DIET Block Office CRC office KGBV center PTA and Panchayat with grants received over Rs1.00Lakh p.a.

8 Accounting Procedure of Utilized funds –Expenditure booked as per Activity based Utilization Certificates & Completion Certificates State Government for salary distribution, Ashram Shala Audited UC for the Advances given to Agencies like TBC,MPLUN, Housing Board, SRC, & NGOs PTAs spending grants less than Rs1.00 Lakh p.a. and minor civil works Civil work - Completion Certificate required in case of all civil works

9 Collection Procedure of UCs & CCs in Monthly meetings mode Cluster Head collects the Utilisation Certificate / Completion Certificate in monthly meeting of all surrounding Schools & Compile them at CRC level. BRC Cordinator also collects these UCs/CCs in the monthly meeting of Cluster Heads & Compile them at Block level. District office collect the UCs & CCs from all BRCs and present them to Chartered Accounts for adjustment in Concurrent/ Statutory audit

10 Procedure of Adjustment of UCs Activities Other than Civil Works –The PTA present the Utilization Certificate in respect of grants received, to the BRC. The vouchers remain with PTA. –The BRC compiles all such UCs and forwards them to Distict office who in turn compile and submit to the Chartered Accountant during concurrent audit/statutory audit during concurrent audit/ statutory audit, who adjusts them into respective expenditure heads.

11 Procedure of Adjustment of UCs Civil Works –The designated engineer present the Completion certificate in respect of civil works sanctioned and completed in all aspects duly entering in M-Book, to the BRC. The vouchers remain with Panchayat –The BRC compiles all such CCs and forwards them to Distict office who in turn compile and submit to the Chartered Accountant during concurrent audit/statutory audit, who adjust them into respective expenditure heads and thus by creating fixed assets and a reduction in the Capital works in Progress (WIP). –In case of agencies like LUN, AKVN, Housing board etc. UC & CC is directly submitted to SPO Office.

12 Procedure of Adjustment of UCs Training –The DIET/BRC present the Utilization Certificate in respect of training imparted to teachers to the SPO/DPO. The vouchers remain with DIET/BRC. –The SPO/DPO compiles all such UCs and present them to the Chartered Accountant during concurrent audit/statutory audit, who in -turn adjusts them into teachers training heads. –In case of other agencies like SRC,PGBT etc from whom training imparted such agencies furnish the UC to the SPO certified by their Auditor. –On the basis of these UC SPO Auditor adjusts the advance into respective heads

13 Thank You