1. 26 th Quarterly Review Meeting of Finance Controllers of SSA on 5 th & 6 th August, 2010 in Hotel Park View, Chandigarh Annexure C

2. Presentation on Financial Management by SSA Authority, Punjab

4. S S A P 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

5. S S A P 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

6. S S A P 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%

7. Facts about Schools Position (Primary and Upper Primary) S S A P U N J A B Educational Indicators PrimaryUpper Primary Enrollment in Govt. Schools (In Lacs)11.926.73 Overall Enrollment prevailing in all type of Schools (In Lacs) 25.0413.32 GER95.1676.27 NER80.8465.16 Overall Repetition (for Govt. Schools)11.5016.42 Continue......

8. Facts about Schools Position (Primary and Upper Primary) S S A P U N J A B Educational Indicators PrimaryUpper Primary Promotion Rate82.3474.95 Retention Rate96.8693.32 Pupil Teacher Ratio (Sanctioned)24.4618.16 Pupil Teacher Ratio (Working)29.8624.41 Completion Rate (for Govt. Schools)71.1761.28 Transition Rate for (Govt. Schools)83.49 Ratio of Primary to Upper Primary Schools2.18

9. Facts about Schools Position (Primary and Upper Primary) S S A P U N J A B Educational Indicators PrimaryUpper Primary No. of Govt. Schools 134496159 No. of Govt. Aided Schools 275414 No. of Pvt. Recognized Schools 10172489 No. of Unrecognized Schools 23245124 Teachers in Govt. Schools 4872337081 Teachers in Govt. Aided Schools 3222925 Child population (In Lacs) 26.7617.77 Drop Out Rates 2.545.99 Continue......

10. 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

11. 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

12. 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)

13. District Project Office District Education Officers (EE) Deputy District Education Officers District Resource Persons Assistant Project Coordinator s (Gen) Assistant Project Coordinators (finance) AccountantsOffice Assistants

14. Staffing status for Finance Wing under SSA Punjab PostsName of the PostPosts Sanctioned Posts filled Posts Vacant State Project Office Chief Controller Accounts Deputy Manager Finance Assistant Manager (Finance) Accountants Office Assistant 1125211252 1025210252 0100001000 Division al Level Assistant Manager (Internal Audit) Accountant (Internal Audit) 3333 1111 2222

15. Staffing Contd… PostsName of the PostPosts Sanctioned Posts filled Posts Vacant District Project Office Assistant Project Coordinator (Finance) Accountant 20 29 19 27 1212 Block Project Office Assistant Block Coordinator Block Office Assistant 216 0000

16. Financial Progress under SSA since inception of the Programme till date Fig. in lacs YearPlan size approved by PAB Funds releasedTotal funds released Expenditure by GOIBy State 2002-0314213.9920010485.08500973.1700011458.255006690.47295 2003-0420145.759006476.000003083.000009559.000004449.83107 2004-0520078.314493089.040002677.830005766.870008780.60767 2005-0622581.9987714683.890004905.4900019589.3800011857.43728 2006-0723278.1442812894.620002626.6400015521.2600015785.55606 2007-0818488.6713310493.880004468.2700014962.1500015313.47028 2008-0926516.6920013808.105255950.3500019758.4552528620.48420 2009-1036911.7800020044.0000017701.2900037745.2900036772.00077 2010-1147865.0000013003.156000.0000019003.1500014848.97445

17. Annual Work Plan & Budget as approved for the Year 2010-11 (Fig. in lacs)  SSA47753.56  NPEGEL 7.66  KGBV 103.79 Total 47865.00

18. Fund available for implementation of the project during 2010-11 till date (Fig. in Lacs)  Opening Balance 4715.43  Funds received from GOI13003.15  Funds received from State 6000.00 Total funds available23718.58

19. Activity wise budget approved for the year 2010-11 and Expenditure up to 30-06-10 Fig. in lacs Sr. No. ActivitiesBudget approved for the year Expenditure 1 Teacher Salary9726.963335.94 2 Teacher Grant373.10367.70 3 Block Resource Centre5411.402400.91 4 Cluster Resource Centres 374.75346.00 5 Teacher Training1616.24590.38 6 Intervention for out of School children 1172.27405.92

20. Sr No ActivitiesBudget approved for the year Expenditure 7 Free Text Books2559.430.00 8 Intervention for CWSN(IED) 3470.551142.54 9 Civil works14869.204228.89 10 Teacher Learning Equipment 54.900.00 11 Maintenance Grant1401.830.10 12 School Grant1140.731047.00 Contd..

21. Sr No ActivitiesBudget approved for the year Expenditure 13 Research & Evaluation264.1520.31 14 Management & Quality2804.00337.80 15 Innovative Activity2000.00603.83 16 Community Training514.040.00 17 NPEGEL7.660.00 18 KGBV103.7921.65 TOTAL47865.0014848.97 Contd..

22. District Wise Outlay & Expenditure During the First quarter 2010-11 Fig. in lacs Sr No Name of the DistrictBudget approved for the year Expenditure 1 Amritsar3736.941083.83 2 Barnala708.47131.96 3 Bathinda1942.42385.36 4 Faridkot1144.39353.16 5 Fatehgarh Sahib2185.31949.16 6 Ferozepur3908.93829.70 7 Gurdaspur4927.56854.97

23. Sr No Name of the DistrictBudget approved for the year Expenditure 8 Hoshiarpur3479.37891.42 9 Jalandhar2701.491262.35 10 Kapurthala1992.59477.31 11 Ludhiana2659.92851.45 12 Mansa1728.78537.62 13 Moga1917.37843.42 14 Mohali1529.81460.07 Contd…

24. Sr No Name of the DistrictBudget approved for the year Expenditure 15 Mukatsar1620.89151.87 16 Nawan Shehr1620.89586.78 17 Patiala3101.28589.53 18 Ropar2373.56411.76 19 Sangrur2189.51149.72 20 Tarantaran1775.14409.25 21 State Project Office620.892638.19 Total46865.0014848.97 Contd..

25. Comparison of Financial Performance for the first quarter for the Years 2009-10 & 2010-11 YearApproved Budget Expenditure during 1 st quarter Percentage of expenditure 2009-1036911.806208.1416.88% 2010-1147865.0014848.9731.00% Fig. in lacs

26. 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.

27. 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.

28. Percentage of coverage under E-Transference of funds UnitsTotal no. of Units Units covered for e-transfer of funds %age of units covered under E-Transfer facility District Project Offices 20 100% Block Project Offices 21621097% Schools/ VEDCs 20209817841%

29. 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.

30. 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.

31.  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….

32.  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….

33. 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.

34. 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.

35. Contd…  Post facto approvals of Executive Committee of SSA in certain matters are under way.  All these pending paras will be settled very shortly.

36. 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.

37. 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.

38. 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 5 th 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 10 th to 15 th of every month.

39. 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.

40. 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.

41.  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….

42. 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.

43. 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.

44. Thanks