REPORT

ON

MONITORING OF THE FINANCIAL

MANAGEMENT AND

PROCUREMENT RELATING TO

SARVA SHIKSHA ABHIYAN IN

JAMMU & KASHMIR

SPONSORED BY

MINISTRY OF HUMAN RESOURCE DEVELOPMENT (DEPTT. OF ELEMENTARY EDUCATION & LITERACY)

GOVERNMENT OF INDIA

INSTITUTE OF PUBLIC AUDITORS OF INDIA

NEW DELHI

FEBRUARY 2008

ii

MAP OF JAMMU & KASHMIR

iii

ACKNOWLEDGEMENTS

We are grateful to the following senior officers and executives for their co-operation, and

support in this study:-

Ministry of Human Resource Development:

Ms. Vrinda Sarup Jt. Secretary

Mr. K.R. Meena Dy. Secretary

Mr. S.R. Dogra Under Secretary

Jammu & Kashmir:

Mr. K.M Wani Secretary Education Department, J&K State

Mr. J.L Bhagat State Project Director, SSA J&K

Mr. Rajinder Singh Field Officer, SSA J&K

Mr. Mohammad Amin Accounts Officer, SSA J&K

Team profusely thanks Shri Rajesh Gupta, faculty EDP Regional Training

Institute Jammu for his help in formatting and printing of the report.

The data required for the study could not be furnished by district officers

Baramulla (Kashmir) despite verbal and written requests. The team had to work under

very heavy odds in view of security environment in the interior of the valley coupled with

hostile weather conditions.

iv

TABLE OF CONTENTS

Page

No.

Chapter-1 Introduction 1

1.1 Jammu & Kashmir (J&K) 1

1.2 Important Facts 1

1.3 Population 1

1.4 Sarva Shiksha Abhiyan 2

1.5 Terms of Reference for Study 2

1.6 Profile of IPAI 3

1.7 Methodology 3

Chapter-2 Organisational Setup 5

2.2 Working of State Implementation Society/ District Level

Implementation Authority/ Block Level Structure

8

Chapter-3 Fund Flow 11

3.1 Funding Norms 11

3.2 Level of Investment by State Government in Elementary

Education

11

3.3 Funding Profile 12

3.4 Flow of Funds 14

3.5 Non-Utilisation / Diversion of Funds 19

Chapter-4 Accounts 22

4.1 Ujala Society 22

4.2 Single Signatory Bank Account 22

4.3 Loss of Interest 22

4.4 Commission Charges 23

4.5 Outstanding Imprest 23

4.6 Double Entry System of Accounts 24

4.7 Internal Audit 24

4.8 Awaited Accounts 24

4.9 Discrepancies in Accounts 25

4.10 DIET Sopore 26

4.11 Training of Staff 27

Chapter-5 Procurement 28

5.1 Project Office 28

5.2 Udhampur District 30

5.3 General 31

Chapter-6 Budget and Actuals 32

6.1 Annual Works Plan and Budget 32

6.2 Budget and Actuals

32

v

Page

No.

Chapter-7 Civil Works 36

7.1 Civil Works 36

7.2 District Baramulla 37

7.3 District Udhampur 40

7.4 Position of works in Zones 41

7.5 General 43

Chapter-8 School Visits 45

8.1 Village Education Committees 45

8.2 Village Education Register 45

8.3 Stock Register and Assets Register 46

8.4 Parent Teacher Meetings 46

8.5 Utilisation Certificate 46

8.6 Display Boards 46

8.7 Distribution of Text Books 46

8.8 Drop Outs 47

8.9 Status of Land Acquired for School Buildings 47

8.10 School Accounts – Civil Works, Maintenance and TLE

Grant

47

8.11 Release of funds in Cash/ Bearer Cheques 49

8.12 Preparation of Annual Accounts 49

8.13 Handbooks for MLL (Minimum Levels Learning) 49

8.14 Mid Day Meal 49

8.15 Surprise Visit 50

8.16 Other Points of Interest 50

Chapter-9 Miscellaneous 51

9.1 Out of School Children 51

9.2 Computer Education 51

9.3 Purchase of Teaching Learning Material(TLE) 52

9.4 Defective Planning 52

9.5 Engagement of teachers on non-teaching activities 54

9.6 Community mobilization 54

9.7 Drop out rate 54

Chapter-10 Monitoring 55

10.1 Monitoring 55

Annexure 56

vi

HIGHLIGHTS

• Un-reconciled Variations in Accounts. (Para 3.3)

• Percentage of funds not utilised ranged between 43% to 96 % during some years.

(Para 3.3.1)

• Shortfall of Rs 3507.60 Lacks in the State share at the end of 2006-2007. (Para

3.3.2)

• Delay between sanction of funds by Government of India and their actual receipt

by the SIS ranged between one and three months. (Para 3.4.1)

• Delays ranging from 3 months to one year in releasing funds by the SIS to the

Districts. (Para 3.4.2)

• Prescribed time schedule in releasing funds by districts to zones and by zones to

Schools/ VECS not followed. (Para 3.4.3)

• Funds on some important components of the programme like ECCE, IED, Bridge

courses, Community Training etc remained un-utilised due to lack of proper

planning/ identification/ surveys. (Para 3.5).

• The funds of the Society continued to be credited to CD account by the bank even

after opening of Saving Bank account by the Society resulting in loss of interest.

(Para 4.3)

• Huge amounts of money was retained by staff as imprest for considerable periods

without any immediate need and payments made in cash instead of by account

payee cheques. (Para 4.5)

• Single signatory bank accounts maintained (Para 4.2). Double Entry system of

accounts was not maintained. (Para4.6)

• Internal audit wing not adequately staffed. (Para 4.7)

• Accounts of funds released for pre-project activities not available. (Para 4.8)

• Instances of discrepancies in accounts in district and sub-district offices. (Para

4.9)

vii

• The funds were released to DIET Sopore on the basis of norm of "per participant".

Though all the participants for whom funds were released did not attend the

course yet the entire amount received by the institution was shown as utilised.

(Para 4.10)

• Staff with no accounting qualifications was dealing with maintenance of accounts.

Orientation training was also not imparted to staff. (Para 4.11)

• Purchase of computers and accessories in violation of authorisation by Governing

Body; purchase on single tender basis & non-availability of items in stock. (Para

5.1)

• Delay in sending the Plan proposals and shortfall in actual expenditure and

approved AWP&B. (Para 6.1)

• Shortfall of 53 % in the execution of targeted works & non-utilisation of 56 % of

funds received for works. (Para 7.1).

• In consistency in decision making. RCC roofing allowed in some cases whereas

no alternatives devised for works held up for want of wood. (Para 7.2)

• VECS not functioning properly nor Village Education Register maintained in

prescribed form. (Paras 8.1 & 2.)

• 75 % of text books needed for distribution only received in schools. Balance 25 %

met out of old torn out stock. (Para 8.7)

• Students not provided with proper seating arrangements, health check-ups and a

number of classes cramped in one single room. Basic necessities of drinking

water and toilet facilities not provided despite availability of funds diverted for

other purposes. (Para 8.16)

• Despite huge investment on purchase of computers and accessories computers

were lying idle for want of trained teachers. (Para 9.2)

• Information filled in the DISE form did not tally with the data available from the

basic school records. (Para 9.4)

• Engagement of teachers on non-teaching jobs. (Para 9.5)

viii

� The universities of Jammu and Kashmir nominated for monitoring of SSA

programme in the state neither evolved any monitoring strategy nor any

monitoring was undertaken. (Para 10.3)

1

CHAPTER-1

INTRODUCTION

1.1 JAMMU & KASHMIR (J&K)

Three regions of the J&K form part of this vast state viz. Jammu, Kashmir and

Ladakh. Srinagar is J&K’s summer capital while the city of Jammu is the winter capital.

J&K is a state with wide cultural and geographical contrasts. The State ranks 6th

in area

and 17th

in population among the States and the Union Territories of India. The State

consists of 22 districts, 59 tehsils, 119 blocks, 3 municipalities, 54 towns and notified

area committees, 6477 inhabited villages and 281 uninhabited villages.

The State of Jammu and Kashmir is the northern most state of India comprising

three distinct Climatic regions viz. Arctic cold desert areas of Ladakh, temperate Kashmir

valley and sub-tropical region of Jammu. There is a sharp rise in the altitude from 1000

feet to 28250 feet above the sea level within State’s four degrees of latitude. The state has

22 (including 8 newly created) districts out of which the districts of Leh and Kargil fall

in the cold arid zone. The population is very low and thinly spread. The distance between

habitations is very large and the population of the habitations is very small. At some

places the habitations may comprise ten to fifteen households only. The districts of

Srinagar, Baramulla, Kupwara, Pulwama, Budgam and Anantnag are located in the

temperate of Kashmir valley. The valley remains snow bound during winter. Rest of the

districts of Jammu, Poonch, Rajouri, Kathua, Udhampur and Doda fall in the sub-tropical

zone.

1.2 IMPORTANT FACTS

� Capital: Summer(May-October)- Srinagar, Winters (November-April)- Jammu

� Languages : Urdu, Kashmiri, Hindi, Dogri, Pahari, Ladakhi, Shina

� Population: 101.43 Lakhs ( Census 2001)

� Sex Ratio :933 (Females Per 1000 Males)

� Area : 2,22,236 Sq Kms.

� Population Density : 99 (Persons Per Sq. Km)

� Urbanisation Ratio 23.83(All India Average: 25.7)

1.3 POPULATION

The Census population (2001) of the State, excluding the occupied areas of

Pakistan and China, is 101.43 lakhs. The State with its summer and winter capitals at

Srinagar and Jammu, respectively, is divided presently into 22 districts (this including 8

newly created District). In population, the State is one of the smallest in the country and

accounts for less than one percent of the people enumerated in 2001.

2

1.4 SARVA SHIKSHA ABHIYAN

1.4.1 Aims and objectives

In view of the importance of education for the development of human resources

and overall progress of the nation, centrally sponsored scheme “Sarva Shiksha Abhiyan”

was launched in the country. Sarva Shiksha Abhiyan is a programme for universalization

of elementary education with a specific time frame and its main thrust is on community

participation, decentralized planning and better quality of education.

The basic objectives of Sarva Shiksha Abhiyan are:s

� All children in schools, Education Guarantee Centres, Alternate Schools,

Back-to-School camp by 2003.

� All children complete five years of Primary schooling by 2007.

� All children complete eight years of elementary schooling by 2010.

� Focus on elementary education of satisfactory quality with emphasis on

education for life.

� Bridge all gender and social category gaps at primary stage by 2007 and at

elementary education level by 2010.

� Universal retention by 2010.

1.4.2 Funding pattern

SSA is being financed by both the Government of India and State Government in

partnership in the ratio of 75:25 during X plan period upto 2007. The government of

India has revised the funding pattern for XI 5 year plan and is in the ratio of 65:35 during

2007-08 to 2008-09, 60:40 during 2009-2010 to 2011-2012 and 55:45 from 2012

onwards. State Government is liable to maintain their level of investment in elementary

education as in 1999-2000 and the contribution of State share for SSA is to be over and

above this investment.

1.5 Terms of reference for study

Government of India, Ministry of Human Resource Development (Department of

Elementary Education and Literacy) New Delhi vide Ministry’s letter No. 15/4/2004-

SSA(PR) dated 20th

August 2007 assigned to the Institute of Public Auditors of India,

New Delhi study of the implementation process of the programme “Sarva Shiksha

Abhiyan” which inter-alia included:

� The aspects of financial management and related operational norms.

� Positioning of suitable staff for financial management.

� Account keeping.

� Flow of funds.

� Physical verification of assests created under SSA.

� Procurement, review and audit arrangements in the state.

3

1.6 PROFILE OF THE INSTITUTE OF PUBLIC AUDITORS OF INDIA

The Institute of Public Auditors of India is a registered society of professionals. Its

main aims and objectives are to:-

� Promote education in the disciplines of auditing, finance and accounting in

public bodies.

� Suggest ways for effective accounting and auditing in the Central and State

Governments, Public Enterprises, Public Institutions, Government aided

voluntary organizations and local bodies.

� Undertake and conduct studies, workshops, consultancy and research in these

disciplines.

� Organize, finance and maintain schemes for studies and for conduct of

professional examinations for the grant of diplomas, certificates and awards in

these disciplines.

� Promote, plan and assist actively with the governments and its agencies for

development of sound systems of accounting, auditing and financial

accountability of Panchayati Raj Institutions (PRI) and Municipalities.

� Promote the highest standards of professional competence and practices in

disciplines of auditing and public finance.

The Comptroller and Auditor General of India is the Patron of the Institute.

1.7 METHODOLOGY

A team (Team) was constituted to undertake the studies of SSA programme in

J&K state. The team visited the following offices/schools:

� State Project Office (SPO), J&K Jammu.

� Two District Project Offices (DPO) namely Baramulla in Kashmir and

Udhampur in Jammu

� District Institute of Education & Training (DIET) Sopore in Kashmir.

� 25 schools, 13 in Kashmir and 12 in Jammu as detailed in Annexure

� Two BRC centres one at Chenani in Jammu and one at Baramulla in Kashmir.

� Surprise visit to two schools each in Kashmir and Jammu as shown in

Annexure.

Basic records maintained by SPO, DPOs, BRCs, CRCs and Schools viz. Cash

books, Pass books, Vouchers, Village Education Registers, Household Population

Surveys, Mid-day Meal Registers, Text Book Distribution Registers, etc. were scrutinized

by the team. Physical verification of construction activities was carried out. Discussions

were also held with State/ District/ BRC/ CRC/ School level functionaries responsible for

the implementation of SSA programme. Besides, limited interviews based on structured

4

questionnaire with Gram Pradhans, VECs, Headmasters, Teachers Parents of students and

students were also carried out.

The findings of the study on the above basis are contained and analysed in the

succeeding paragraphs.

1.7 The Report has been prepared in accordance with the mandate given by the client

organization and within the overall policy frame work of reporting laid down by the

Central Council of the Institute. The views expressed in the Study Report are those of

IPAI only and do not reflect in any manner that of the Indian Audit and Accounts

Department.

5

CHAPTER-2

ORGANISATIONAL SETUP

2.1 As per framework drawn for implementation of SSA Programme, there would be

a State Mission Authority for Universal Elementary Education (UEE). The States have to

set up the “State Level Implementation Society” (SIS), which will carry out monitoring

and operational support tasks. In District Primary Education Programme (DPEP) States,

the existing society suitably modified would meet the needs of UEE. The district, block

and sub block units will be set up by the state.

2.1.1 In J&K State, a Society named “Ujala” was established and registered on 24th

of

October 2000 with Registrar of Societies as an autonomous and independent body for

implementation of Sarva Shiksha Abhiyan. All primary schools (PS) and upper primary

schools of 14 districts of J&K state were being covered under SSA. Annual Works Plan

& Budget in respect of eight additional districts created in the State were not prepared.

The authorities of the Society are the “Governing Body” and the “Executive Committee”.

The governing body is headed by the Hon’ble Education Minister. The executive

committee, which administers the affairs of the society, is chaired by Secretary,

Department of Education. The State Project Office is the most crucial unit for

implementation of the programme, which has links with the district and block level

structures, state government, national bureau and all other concerned. The district level

implementation authority is headed by the District Development Commissioner as Patron

with Chief Education Officer (CEO)-cum-Distt. Project Officer as chairmen of District

Level Implementation Committee. After the district level, there are block level structures

to provide academic support and supervision, monitor implementation at gross root level

and act as a vital link between the field and the District Project Office (DPO). At the

bottom, the village education committee (VEC) is required to prepare plans for local

needs and also monitors school level interventions and works towards community

ownership of the school.

2.1.2 A current account in J&K bank was opened in the name of the Society in May

2001. The Constitution of the Governing Body, Executive Committee, SPO, District

Implementation Committee and organizational charts are given below:

1 Hon’ble Education Minister Chairman

2 Hon’ble Minister of State Education Member

3 Principal Secretary, Planning& Development Department Member

4 Principal Secretary, Finance Department Member

5 Principal Secretary Education Member

6 Chairman, Board of School Education Member

7 & 8 Directors School Education, Kashmir/ Jammu Member

9-12 Four Members (Educationalist) Member

13 State Project Director, SSA, J&K Member Secretary

6

The Executive Committee is chaired by the Commissioner/ Secretary to

Government, Education Department. The Executive Committee has the following

members:

1. Commissioner/ Secretary, School Education Chairman

2. One official member nominated by MHRD(GOI) Member

3. A representative from Finance Department Member

4. A representative from Planning Department Member

5. Directors School Education, Jammu/Kashmir Members

6. State Project Director, SSA Member

7. Joint Director Planning, Education Department Member

At the state level there is a State Project Director functioning as the Chief

Executive Officer of the Society. He is assisted by eight coordinators dealing with

different disciplines.

The following are the eight coordinators:

1. State Coordinator, EGS/AIE

2. State Coordinator, Pedagogy

3. State Coordinator, Special Focused Groups & Gender

4. State Coordinator, EMIS

5. State Coordinator, Distance Education

6. State Coordinator, Research, Monitoring & Evaluation

7. State Coordinator, Civil Works.

8. State Coordinator, Gender.

At the district level, the District Implementation Committees was constituted with

the following structure:

1. District Development Commissioner Patron

2. Chief Education Officer cum District Project Officer, SSA Chairman

3. District educational Planning Officer Member Secretary

4. Principal DIET Member

5. District Coordinator, Pedagogy Member

6. District Coordinator, EGS/AIE Member

7. District Coordinator, SFG Member

8. District Coordinator, Civil Works Member

9. District Coordinator, EMIS Member

10. MLAs/ MLCs of the district Members

7

Administrative Department headed by

Commissioner/Secretary, Education

Directorate of School

Education, Jammu

headed by Director

School Education,

Jammu

Directorate of School

Education, Kashmir

headed by Director

School Education,

Kashmir

State Institute of

Education, Jammu

(Premier institution

for training at

divisional level)

headed by Principal

State Institute of

Education, Kashmir

(Premier institution

for training at

divisional level)

headed by Principal

Chief Education Officer at the District

Level (Chairman of

District

Implementation

Committee)

District Institute of Education &

Training headed by

Principal

District Institute of Education &

Training headed by

Principal

Zonal Education Officer at the Zonal

Level (Chairman of

Zonal

Implementation

Committee)

8

2.2 WORKING OF STATE IMPLEMENTATION SOCIETY/ DISTRICT

LEVEL IMPLEMENTATION AUTHORITY/ BLOCK LEVEL

STRUCTURE.

2.2.1 The Governing Body

The governing body shall meet at least twice a year. The governing body met nine

times since the inception of SSA in J&K state.

Year Date of meetings

2003-04 16/01/2003

2003-04 26/08/2003

2004-05 05/3/2004, 24/08/2004

2005-06 21/04/2005

2005-06 10/09/2005

2006-07 12/04/2006

2007-08 10/02/2007

2007-08 05/03/2007

District Implementation

Committee

District Institute of Educational

Training (DIET)

Zonal Education Officer/ Zonal

Educational Planning Officer

District Resource Group

Zonal Resource Center

Cluster Resource Center

Chief Education Officer

9

2.2.2 Executive Committee

The executive committee shall meet at each quarter of the year. The executive

committee had met thrice only since the inception of SSA in J&K state.

Year Date of meetings

2002-03 18/03/2002

2006-07 23 /11/2006

2007-08 20/04/2007

2.2.3 District Education Project Committee (DEPC)

2.2.4 Block level Structure.

It was reported that no committees exist at the district and block level.

2.2.5 Statutory requirements

The Annual accounts for the years ended March 2006 had been certified by the

Chartered Accountants. In the Executive committee meetings held on 23.11.2006 and

20.4.2007 it was mentioned that due to variations in the Audit Report for the year ended

2006 the same could not be submitted to the Government Of India. The report was finally

submitted after a delay of about a year on 26.10.2007. The audit of accounts for the year

2006-07 was presently in progress (January 2008) though as per the prescribed time table

the same was required to be despatched to Government of India by 1st December of last

year.

2.2.6 The audit by the state AG was not conducted.

Particulars of officers and staff sanctioned and in position in the office of State

Project Director are tabulated below:

Name of the Post No Sanctioned In Position Date of Creation Date of Joining

State Project Director 1 1 15.10.2003 25.7.2003

State Coordinators 6 5 15.10.03/8.4.04 25.9.03/18.12.03

Executive Engineers 2 4 8.4.04/15.9.07 6.4.05/8.4.05

Accounts Officer 1 1 8.4.04/26.8.04 7.1.05

Field officer 1 1 15.10.03 25.7.03

Sr Adm Officer 1 0 15.10.03 ---

Sr Assistant 1 1 15.10.03 22.12.03

System Analyst 1 1 15.10.03 26.9.07

Programmers 3 2 15.10.03 28.5.04/31.5.04

10

Name of the Post No Sanctioned In Position Date of Creation Date of Joining

Accountant 1 1 8.4.04 14.1.05

Sr Auditor 2 1 8.4.04 10.1.05

Teachers/Programme

officers

4 2 2.6.05 10.2.06

Research Assistant 8 0 2.6.05 ---

Steno Typist 6 6 15.10.03 5.9.03/6.10.03/17.2.04/20.2.

04

Data Entry operator 2 2 15.10.03 23.3.05

Jr Assistant 2 2 15.10.03 9.9.03/29.9.03

Drivers 3 3 15.10.03 4.1.03/11.8.03/12.12.03

Orderlies/Chowkidars

/Machine operator

23 19 15.10.2003/8.4.04/19.9

.05

10.9.2003 to 13.11.2006

TOTAL 68 52

Important vacancies were at the level of State Coordinator 1, Sr. Admn. Officer 1,

Sr. Auditor 1, Programme Officers 2 and Research Assistants 8.

The Finance Cell at the SPO’s office is very small, just one Accounts Officer, One

Accountant and one Senior Auditor. Besides financial and accounting functions, they are

responsible for maintaining the MIS as per the FMP manual. The training of finance

personnel is not adequate for timely and effectively monitoring the process of MIS.

At district/ sub-district level, DGCs/ ZRPs are currently looking after the accounts

work in consultation with the accounts staff at district/ sub-district level DGCs/ ZRPs are

generally from teaching background and are not qualified to maintain the accounts within

the framework of FMP. They need to be provided adequate training in financial and

accounting matters.

11

CHAPTER-3

FUND FLOW

3.1 FUNDING NORMS

3.1.1 Preparation of District Elementary Education Plan (perspective as well as Annual

work Plan &Budget) by each district, apprasil of plans, approval of plans and financial outlay

by the project Approval Board (PAB)precede release of funds by centre. Government of

India, Ministry of Human Resource Development (Department of Elementary Education and

Literacy) would release the funds approved in two installments every viz. April and

September subject to certain conditions which inter-alia include the following:

(a) Written commitment by State Government regarding meeting its share of SSA

outlay.

(b) State Government would release its matching contribution within 30 days of

release of funds by the Government of India.

(c) State share of SSA to be over and above the level of expenditure on

Elementary Education incurred by the State for the year 1999-2000.

(d) Second installment would only be released after previous installment of state

share had been transferred to the Society and substantial progress has been

made in expenditure as far as money already released in concerned

(Expenditure of at least 50% of the funds transferred has been incurred).

3.1.2 Both the central Government and the State Government release the funds directly to

SIS, which in turn release funds to the DPOs. The DPOs release funds to BRCs, and to the

VECs.

3.2 LEVEL OF INVESTMENT BY STATE GOVERNMENT IN ELEMENTARY EDUCATION

As per Para 88.2 of the Manual on Financial Management And Procurement ,the State

Government is required to maintain their level of expenditure in Elementary Education as in

1999-2000.The State share for SSA has to be over and above the expenditure being incurred

at the 1999-2000 level. Sarva Shikha Abhiyan will not substitute State funding for elementary

education. The level of investment on Elementary Education during 1999-2000 to 2005-

20006 as per the Finance Accounts is tabulated below. Finance Accounts for the year 2006-

2007 were not approved (December 2007). The expenditure shown in the table has been

booked under the following head in the Finance Accounts:

Major Head 2202 General Administration,

Sub Major Head 01 Elementary Education,

Minor Head 101- Government Primary Schools,

102- Assistance to non-Government Primary Schools,

104- Inspection,

107- Teachers Training

800- Other Expenses

12

Table is given below:

(Rupees in lakhs)

YEAR Total Expenditure Funds released for

SSA

Expenditure on

Elementary Education

1999-2000 35181.62 ---- 35181.62

2000-2001 36039.27 --- 36039.27

2001-2002 35842.17 ---- 35842.17

2002-2003 38101.07 ---- 38101.07

2003-2004 41758.25 1973.73 39784.52

2004-2005 40920.46 1008.00 39912.46

2005-2006 48053.78 6138.70 41915.08

It will be seen from the above table that state share for SSA has been over and

above the expenditure being incurred at the 1999-2000 level on elementary education.

The final figures for the year 2006-07 were awaited.

3.3 FUNDING PROFILE

Approved annual outlay sanctioned from 2004-05 to 2006-07 in respect of SSA

was Rs.84502.20 lakh

Funding profile from 2002-03 to 2006-07 is summarized below:

(Rs. in lakhs) Funds released by Year

Approved

Annual Outlay

Central Govt State Govt

Balance of the

pre.year

Bank interest/ Receipts

Total

Expenditure As per

utilization

Certificate

Balance

%age of funds not utilized to

funds available

Remarks

2002-03 - 2112.84 Nil Nil 38760 2113.23 68.58 204.05 96% Variation in

working out

balances in the

Accounts of

Auditors

2003-04 - 5272.85 1973.73 2044.65 14.81 9306.03 3606.78 5699.26 43% Variation in

carrying forward

previous years

balances in

Accounts.

2004-05 20703.05 6908.28 1008.00 5699.26 97.10 13712.64 7803.66 5908.98 57% Rs 800000 wrongly

included in State

Grants in the

Accounts

2005-06 28345.16 19620.12 6138.70 5908.98 252.48 31920.29 13630.23 18290.06 58% Un reconciled

variation of

Rs99910 between

audit report and

SSA accounts

2006-07 35453.99 22083.32 5989.00 1828.06 1346.93 47708.32 19908.09 27800.23 Accounts

under

Check by

CA

13

The above figures except for the year 2006-07 were taken from the accounts

certified by Chartered Accountants. The accounts for the year 2006-07 were presently

(Jan.2008) under preparation/ certification by the Chartered Accountants. There were,

however, variations and inconsistencies in these accounts. The State Project Director in

the Executive Committee meeting held on 20-04-07 informed the Committee that the

Chartered Accountants engaged during 2005-06 & 2006-07 were being impressed upon

to sort out the variations. The management of the Society engaged another firm of

Chartered Accountants to reconcile the variations but the differences continue to persist.

A balance of Rs 1 lack was kept under suspense even in the latest certified audit report

for the year 2005-06 by the chartered accountants. Variations in figures were noticed not

only in the Books of Accounts maintained in the District/Sub-District level but even the

figures furnished by the Project Office were at variance with the figures adopted in the

reports of Auditors. This may partly be due to amalgamation of accounts in respect of

funds received under KGBV& NEPGEL for which though separate bank accounts were

opened but the maintenance of accounts was combined. The un-reconciled variations

continued even in the accounts prepared by the Project office for the year 2006-

07.Against the closing balance of Rs 18290,06,050 certified by the Chartered

Accountants for the year 2005-06,opening balance of Rs 18289,06,140 was adopted in

the accounts without analysing the variation. There were glaring variations even in the

accounts certified by the chartered Accountants. For example;

For the year 2002-2003,after deducting an expenditure of Rs 68,57,590 from the

total receipts of Rs 2113,22,860,closing balance works out to Rs 2044,65,270 against

Rs.2046,05,180 shown in the accounts. The variation was not completely rectified even

while carrying over the balances to the next year wherein the opening balance was again

shown incorrectly as Rs 2044,64,770.

Similarly the State share received during the years 2003-04 & 2004-05 was shown

as Rs 1973,73,000 & Rs 1008,00,000 respectively. Against this, Rs 1969,73,000 &

Rs.1000,00,000 only were actually received thus inflating the state share of grants

received. The variation of Rs 4 lacks & Rs 8 lacks actually represent amounts sanctioned

for the purchase of vehicles by debit to the budget of Director School Education. These

vehicles do not form part of the assets of state Implementing Society.

The agreement of figures is a pre-requisite for the correctness of accounts. In view

of unreconciled variations it may be prudent to re-cast the accounts since inception.

Notwithstanding the quality of accounts, the above funding profile revealed as under:-

3.3.1 Percentage of funds not utilised during the years 2002-03 to 2005-06 ranged

between 43% to 96%. Non-utilisation of such a high percentage of funds obviously

impedes the implementation of the programme. It was argued that the funds were not

utilised due to their release at the fag end of the year. This position was not, however,

correct for all the years. Except for the year 2003-04,when part of the State funds were

released in March 2004,the funds for the remaining years were released well before

March of that year. For example during 2004-05,Central share was released between

April to October 2004 and the State share between August to October 2004 yet more than

43% of the total funds(including unspent balance of the previous year)remained

unutilised at the end of the year thus targets laid down in the Annual Work plan & Budget

14

could not be achieved. During 2005-06 and 2006-07, the percentage of funds remaining

unutilized to funds available were 57% and 58% respectively.

3.3.2 The financial assistance under SSA programme was in the ratio of 75:25 between

the Government of India and State Governments during the X Plan. Shortfall in the State

share was of the magnitude of Rs.3507.60 lacks at the end of 2006-07 as per the

following details:-

(Rs in Lacks)

YEAR GOI release State Share Due State Share

Received.

Short/Excess

Release

Remarks

2002-03 1930.62 643.54 Nil (-)643.54 Pre Project releases

by GOI not included

2003-04 5272.85 I757.61 1969.73 (+)212.12

2004-05 6908.28 2302.74 1000.00 (-)1302.74

2005-06 19620.12 6540.04 6138.70 (-)401.34

2006-07 22083.32 7361.10 5989.00 (-)1372.10

Total. 55815.19 18605.03 15097.43 (-)3507.60

3.4 FLOW OF FUNDS

Timely availability of funds with the State Project Director and their quick transfer at

lower levels down to the VEC are the key factors in timely implementation of SSA

programme and to achieve its targets.

3.4.1 Funds from Central Government/State Government to SIS.

Para 88 of the Manual on Financial Management And Procurement stipulates that

Government Of India (GOI)would release funds to the State Implementing Society in

April and September and the participating State would contribute its agreed ratio of the

programme cost within 30 days of the receipt of the central contribution as per the

approved sharing arrangement.Perusal of the table below would reveal that the prescribed

norms were not followed in every case :-

(Rs in Lakhs) YEAR Date Of

Sanction of

Central Share

Date Of

Release of

Central

Share.

Amount

Released

Date Of

Receipt by SIS

Date Of

Sanction Of

matching

Share by

State.

Date Of Receipt

Of State Share

by SIS

Amount

Released by

State

Remarks/ Delay

2002-03 October 01,Jan

& March02.

23.04.02 182.22 28.05.02 --- --- --- State Share not

released

November,

02

22.01.03 1930.62 22.01.03 --- --- --- -do-

TOTAL 2112.84

2003-04 14.03.03 07.04.03 6.230 02.06.03 31.03.03 30.07.03 490.000 4 months

17.09.03 29.09.03 1936.850 29.09.03 21.10.03 14.11.03 801.200

19.01.04 10.02.04 3329.770 10.02.04 23.01.04 25.03.04 591.260 2 months

23.03.04 27.03.04 60.000 07.06.04 17.03.04 25.03.04 87.270

TOTAL 5332.850 1969.730

15

YEAR Date Of

Sanction of

Central Share

Date Of

Release of

Central

Share.

Amount

Released

Date Of

Receipt by SIS

Date Of

Sanction Of

matching

Share by

State.

Date Of Receipt

Of State Share

by SIS

Amount

Released by

State

Remarks/ Delay

2004-05 08.09.04 01.10.04 54.940 08.10.04 16.07.04 29.09.04 250.000 2 months

27.05.04 26.06.04 2000.000 01-07-04 06.08.04 29.09.04 250.000 1 month

08.09.04 08.09.04 4793.340 06.10.04 16.09.04 10.10.04 250.000

01.10.04 10.10.04 250.000

TOTAL 6848.280 1000.000

2005-06 22.03.05 05.04.05 898.900 27.04.05 26.04.05 26-04-05 500.000

22.03.05 05.05.05 4.330 17.05.05. 01.06.05 02.06.05 300.000

07.06.05 07.06.05 4793.340 01.07.05 07.07.05 07.07.05 341.740

07.06.05 07.06.05 54.940 07.07.05 03.08.05 03.08.05 500.000

15.07.05 15.07.05 186.250 01.11.05 01.09.05 01.09.05 300.000

25.08.05 25.08.05 84.760 20.09..05 04.10.05 04.10.05 347.000

25.08.05 25.08.05 2964.240 22.09.05 19.10.05 19.10.05 575.000

10.11.05 10.11.05 418.900 21.11.05 26.10.05 26.10.05 575.000

YEAR Date Of

Sanction of

Central Share

Date Of

Release of

Central

Share.

Amount

Released

Date Of

Receipt by

SIS

Date Of

Sanction

Of

matching

Share by

State.

Date Of

Receipt Of

State Share by

SIS

Amount

Released by

State

Remarks/ Delay

10.11-05 10.11.05 10214.47 21.11.05 22.11.05 22.11.05 300.000

24.01.06 25.01.06 1200.000

17.02.06 17.02.06 300.000

24.02.06 24.02.06 300.000

27.02.06 27.02.06 300.000

28.02.06 28.02.06 300.000

TOTAL 19620.130 6138.740

2006-07 21.08.06 21.08.06 17.350 21.08.06 20.11.06 20.11.06 1189.000

24.01.07 24.01.07 13295.24 24.01.07 04.12.06 04.12.06 1400.000

13.02.07 13.02.07 17.400 13.02.07 28.02.07 28.02.07 1400.000

30.03.07 30.03.07 1400.000

TOTAL 22083.32 5989.000

As would be seen from the above details, funds were mostly released by the

Government of India in more than two instalments and in some cases at the fag end of the

financial year.There was also a delay between the date of receipt of funds by the State

Implementing Society and the date of its sanction by the Government of India.The delay

was of about two and half months ;more than a month ; and between one to three and half

months during 2002-03,2003-04 and 2005-06 respectively.The position showed

improvement during 2006-07.

Similarly, the State Government did not contribute its share as per the approved

sharing arrangement.There was a net shortfall of Rs 3507.60 lacks in the State share upto

the year ended 2007 as commented upon elsewhere.The State Government also did not

16

generally adhere to the norm of releasing the funds within 30 days of the receipt of

Central contributions.Where the funds were sanctioned in time, advice to the bank to

credit the funds to the Society was delayed.For example;Rs 490 lacs were sanctioned by

the State on 31.03.03.The funds were credited in the account of the Society after a delay

of 4 months on 30.07.03.Further,during 2004-05,Rs 250 lacs were sanctioned each on

16.09.04 & 01.10.04. but advice to the bank was delayed and both the amounts were

deposited in the account of the Society on 18.01.05 after a delay of about 4 months.As

there is electronic transfer of funds by the bank,such delays appear to be a deliberate

attempt on the part of the State Government to delay its share of contribution to the

Society.Similar delays ranging between more than a month to more than two

months,were noticed during 2004-05.However,such delays were reduced to NIL for the

years 2005-06 & 2006-07.

3.4.2 Funds flow from SIS to Districts

As per prescribed norms,State Implementing Society is required to release the

funds to districts within 15 days of its receipt from Government Of India and State

Government.The date of actual receipt of funds by the SIS and the date of release to

districts is tabulated below :-

Central Share State Share YEAR

Date/instalments Date/Instalments

Dates of release to districts and

No. of instalments

2002-03 October 2001,Jan

& March

2002,Nov 2002.

NIL Released in 4 instalments

;18.9.02;4.2.03;25.2.03;26.3.03;

2003-04 2.6.03;29.9.03;10.

2.04;7.6.04

30.7.03;14.11.03;

25.3.04.

Released in 21 to 23 instalments

from 2.9.03 to 31.3.04

2004-05 1.7.04;6.10.04;8.1

0.04

16.7.04;6.8.04;16.

9.04;1.10.04

Released in 18 to 19 instalments

from 12.7.04 to 25.2.05

2005-06 27/4,17/5,1/7,7/7,

1/11,20/9,22/9,21/

11of2005

26/4,1/6,7/7,3/8,1/

9,4/10,19/10,26/1

0,22/11of

05;24/1,17/2,24/2,

27/2,28/2 0f2006.

Released in 53 instalments

from16.5.05 to 28.2.06.

2006-07 20.7.06,21.8.06,2

4.1.07,13.2.07.

12.4.06,20.11.06,

4.12.06,28.2.07,3

0.3.07

Released in 76 instalments from

27.4.06 to 30.3.07

It has not been possible to link individual releases by the SIS with the dates of

receipt of its funds from the Government Of India/State Government.This information

was also not furnished by the Society as the funds were amalgamated with the un-utilised

balances of the previous years.However,from the perusal of the above details,it would be

seen that there were abnormal delays in the release of funds to the districts during 2002-

03 & 2003-04 ranging from 3 months to a year.Delays were also noticed in some cases

17

during subsequent years in the actual deposit of funds released by SIS in the bank

accounts of the Baramulla district test checked.For example ;

Amount Component Date of release by

SIS

Date of

credit in

bank

Period of delay

91.35000 Teacher Training 22.12.06 14.03.07 81 days

10.000 Seasonal Camp 22.12.06 14.03.07 81 days

74.412 Salary Of Head

Teacher

06.08.06 12.09.06 36 days

3.4.3 Funds flow from Districts to Sub-districts and others.

The study was undertaken in two districts of Baramulla in Kashmir & Udhampur

in Jammu.In a number of cases delays between two months to a year were noticed in the

release of funds by the District Implementing Societies (CEOS) to sub-districts

(ZEOS).Some delays in the release of funds by the ZEOS to Schools/VECS also came to

notice.Such delays resulted in impeding the implementation of the programme at the

grass root level.Instances are tabulated below:-

( Rs in lacs)

District Component Amount Date of

receipt by

CEO

Date of

release to

ZEO

Period Of Delay

Udhampur Teachers

Grant

17.80 20.11.03 19.04.04 5 months

--do-- Innovative

Activities

30.00 23.03.04 29.04.04 More than 1

month

--do-- Teacher

Grant

20.72 6.4.04 16.3.05 About 1 year.

--do-- TLE UPS 97.80 19.7.05 4.10.05 2 months 15 days

--do-- EGS/AIE 53.56 7.11.05 16.3.06 More than 4

months

--do-- Maintenance

Grant

48.88 15.10.05 21.12.05 More than 2

months

--do-- Contingency

Grant

10.95 7.12.05 28.02.06 --do--

--do-- TLE for

PS/UPS

51.00 3.1.06 16.3.06 --do--

18

District Component Amount Date of receipt

by CEO

Date of release

to ZEO

Period Of Delay

--do-- TLE for PS 21.20 22.3.06 6.5.06 1 month 15 days

--do-- --do-- 97.80 19.7.05 4.10.05 More than 2 months

--do-- Salary RT 25.08 27.3.06 17.5.06 More than 1 month

15 days

--do-- Maintenance

Grant

28.05 27.3.06 25.8.06 5 months

--do-- EGS/AIE 157.34 8.8.06 2.11.07 About 3 months

--do-- Teacher

Training

66.64 8.8.06 6.1.07 About 5 months

--do-- ZRP/CRP TA 10.95 16.12.06 16.3.07 3 months

--do-- Teachers

Training

73.71 13.6.05 23.6.06 (partly

released)

1 year.

--do-- Maintenance

Grant

28.05 27.3.06 25.8.06 5 months

--do-- Contingency

Grant

10.95 7.12.05 28.2.06 More than 2 months

15 days

ZEO Chenani received funds for School Maintenance Grant & EGS/AIE on

15.11.06 but in turn released the funds to schools after delay of 4 months on 31.03.07 &

05.03.07 respectively.Funds for TLE for Middle schools were received on 18.04.06 but

were released after delay of more than 7 months on 2.12.06.

ZEO Singhpora Pattan received TLE grant of Rs 30,000 on 9.12.03 but released it

after more than a month on 26.01.04.

ZEO Jullah received Rs 4.10 lacs on 31.03.03 towards School grant,Teacher

grant,School maintenance grant and EGS grant.The funds were released to schools after

delay of more than 1 & half months on 17.05.03.

During 2006-07,the following funds were received by ZEO Jullah for “School

Grant”:

Opening Balance Receipts

(2006-07)

Total Expenditure Balance

Rs 12000/- Rs 137000/- Rs 149000/- Rs 142000/- Rs Rs 7000/-

The funds were not released to the schools but were utilised on purchase of

utensils which is not a legitimate charge on SSA funds.It was stated that utensils were

purchased for earthquake hit people.After the earthquake it was all the more necessary to

utilise the funds for which these were sanctioned.In the purchase of utensils neither any

tenders were called for nor any purchase formalities followed.

19

3.5 Non -Utilisation/ Diversion Of Funds

A test check of records of District Udhampur revealed that most of the funds

released by the SIS remained un-utilized at the end of December 2007.Most of these un-

utilized funds were meant for important components of the programme like

ECCE,IED,Seasonal camps,Bridge courses ,Community Training,Innovative activities

etc. and would have definitely given a fill up to the implementation if utilised.Non

utilization was attributed to delay in the identification of schools/centers for the release

of such funds.Apparently the targets set and the funds requisitioned as per Annual Work

Plan and Budget were not based on actual identification of requirements.The position of

un-utilised funds is given below in a tabular form :-

(Rs in Lakhs)

Particulars Amount Date of Receipt Unutilised Balance (As

on 31st December 2007)

Innovative Activities 0.75 14.10.05 0.75

Community Training 3.10 28.12.05 3.10

--do-- 3.10 15-02.07 3.10

Computer Centre 2.20 7.12.05 1.94

--do-- 1.80 10.3.07 1.80

ECCE 15.00 22.03.06 15.00

--do-- 13.39 30.03.07 13.39

Bridge courses 27.79 10.03.07 21.99

Salary Gender

Coordinator.

2.70 24.02.06 2.70

IED 14.98 23.11.06 14.98

Seasonal Camps 6.00 28.12.06 6.00

KGVB 23.10 12.08.05 21.49

--d0-- 20.00 24.02.06 20.00

NEPGEL 8.08 22.03.06 8.08

RENT 7.49 30.11.05 7.49

--do-- 7.49 30.03.07 7.49

Contingency 2.35 30.03.07 2.35

HOUSE HOLD

SURVEY

3.68 23.03.04 3.68

Furniture BRC 12.12 10.03.07 5.13

Furniture CRC(zone

Chenani)

0.16 2.11.05 0.14

20

Scrutiny of the above table revealed as under:

3.5.1 Bridge Courses

As per AWP & Budget for the year 2006-07, 7613 children in the age group of 6-

11(3289 children) and 11-14 (4324 children) were identified as Never Enrolled/Drop

Outs. 222 Bridge course centres mainly residential were proposed for such children.Of

the 222 centres,only 47 were opened covering only 802 children out of 7613

identified.An expenditure of Rs 0.25 lac on 31.10.07 & Rs 5.55 lac on 16.11.07 was

incurred for the purpose leaving an unspent balance of Rs 21.99300 lacks at the end of

December 2007.To overcome difficulties in the enrolment of such children, it was

proposed to open residential centres yet the District Udhampur was not able to cover

more than 11% of such children despite availability of funds. Apparently this is due either

to lack of effort/inadequate planning or the identification of such children was not

correct.

3.5.2. Early Childhood Care & Education (ECCE)

The importance of pre-school learning and early childhood care are crucial inputs

in improving the enrolment and participation of children in formal schooling.In the

context of SSA,ECCE has been envisaged as an innovative exercise for which a norm of

Rs 15 lacs per district has been prescribed for spending per year on ECCE related

activities.The district could not utilise Rs 15 lacs released for the purpose on

22.3.06.Another instalment of Rs 13.39470 Lacs was sanctioned by the SIS on

9.3.07(received by the district on 30.3.07) and the entire amount of Rs 28.39 lacs was

lying un utilised at the end of December 2007.The district (Udhampur) did not take any

action to identify institutions/groups to strengthen the ECCE component in the ICDS

anganwadi system resulting in non-utilisation of funds on this important component of

the programme.

3.5.3. Integrated Education For Disabled.

The population of Children With Special Needs (CWSN) in the age group of 6-14

years in district Udhampur was identified as under :-

YEAR Number Identified School Going

2003-04 102 NA

2004-05 3247 1539

2005-06 3436 946

2006-07 2606 991

2007-08 1627 998

Rs.45.27 lacs were released to the district during the years 2003-04 to 2006-07 for

expenditure on the above mentioned component.The expenditure incurred was Rs.11.04

Lacs only leaving a balance of Rs 34.23 lacs un-utilised at the end of March 2007.Thus

more than 75% of funds remained un-utilised even when the percentage of out of school

21

children with Special needs was quite high during these year. No specific reasons were

furnished for such a dichotomy. However, non-utilisation of large part of funds raises a

genuine doubt about the correctness of population figures of children with Special needs

in the district. There was quite a variation in population figures identified during 2007-08

and those shown earlier. This is further corroborated by a letter dated 23.01.07 issued by

Chief Education Officer to the Zonal Officers seeking their explanation for variations in

general population figures as shown in AWP&B 2006-07 and those recorded by Child

Census Survey conducted in October 2006.The requirement of funds proposed by the

district was merely based on expenditure norm of Rs 1200 per disabled child without

preparing simultaneous plans identifying particular approaches, options and strategies

required for educating the children with special needs and the amount of funds actually

needed for the purpose. Even the funds of Rs 10 Lacs released by SPD on 06-08-2005

for construction of ramps to provide disable friendly facilities in schools remained un-

utilised (March 2007).

3.5.4 Gender Coordinator

The State project Director advised the district Implementing Societies vide order

dated 11.07.2005 to appoint Zonal Gender Coordinators to undertake the job of door to

door advocacy for bringing out of School girl children to the Schools. An amount of

Rs.2.70 lacs was sanctioned for the purpose on 31.01.2006 received by the district

Udhampur on 24.02.06.There were 6725 out of school female children , 4268 (6-11) &

2457 (11-14),in the district as per AWP & Budget for the year 2007-08. Though education

of girls is the primary focus in Sarva Shiksha Abhiyan yet the entire funds remained un-

utilised and no Gender Coordinator was appointed as on December 2007.

3.5.5. Diversion/Non utilisation.

i) Rs 4 Lacs were released to the district on 11.07.2005 for purchase of

furniture for BRC centres. The funds were not utilised for about a year. On

28.06.2006 four fax machines were purchased for Rs 45760.The funds sanctioned

for purchase of furniture were partly utilised for purchase of fax machines

primarily because the requirement of funds was not need based.

ii) Out of Rs 16000 received by the Chenani zone on 2.11.2005 for purchase

of furniture for CRC, Rs 14000 were pending utilisation apparently because funds

were requisitioned without need.

22

CHAPTER-4

ACCOUNTS

4.1 Ujala Society

The State Implementing Society was registered with Registrar of Societies, J & K

Government on 24th

October 2000 as `UJALA' Society. As per the Memorandum Of

Association of the Society, the Governing Body was empowered to make and frame bye-

Laws. Accordingly `THE JAMMU & KASHMIR UJALA SOCIETY FINANCIAL

REGULATIONS,2005 were framed vide notification No 1-Ujala of 2005 dated

19.5.2005.The regulations stipulated that all the financial matters covered by the Manual

on Financial Management & Procurement (FM&P) issued by Department of Elementary

Education & Literacy, Government of India shall be dealt with according to its

provisions. The Manual was, however, not available in the districts test checked nor was

it translated into Hindi/ Urdu for wider dissemination.

4.2 Single Signatory Bank Account

The Ujala Society opened a single signatory current account No CD 269 with the

Moving Secretariat main branch of J&K bank ltd on 24.05.2001.The current account

remained operational till January 2005.Three single signatory saving bank accounts

[numbers SB 15819,15946 (NEPGEL) & 16949 (KGBV)]were opened with the same

branch of the bank on 31.7.2004,8.10.2004 and 1.5.2005 respectively. Opening of single

signatory bank accounts was in contravention of the provisions contained in Para 89.1 of

the Manual on FM&P.

4.3 Loss of Interest

Even after opening of the Saving bank accounts, the bank continued to credit the

deposits of the Society in the Current Account upto January 2005.Central share of

Rs.47.93 lacs sanctioned on 8.9.2004 was credited in the current account on 6.10.2004

even though Saving Bank Account for SSA funds was operational in the same branch of

the bank with effect from 31.7.2004.State contribution of Rs.500 lacs sanctioned vide

orders dated 16.9.2004 & 1.10.2004 and taken into the cash book on 10.10.2004 was

again credited by the bank in the CD (current) account on 18.01.2005 and that too after a

delay of more than 3 months. The Society had balance of Rs.56.99 lacs & Rs.59.09 lacs

available in the CD account ending March 2004 & March 2005 respectively. The Society

was thus deprived of the income which would otherwise have accrued to it on account of

interest. The bank was not prevailed upon to avert the loss of income to the Society

eventhough it was an important customer of the bank.

23

4.4 Commission Charges

The bank credited net amount in the account of the Society after deducting

Commission charges of Rs.33361 (2002-03) and Rs.4.86 lacs (2003-04) from the grants

received from Government of India. As the Society depicted gross amounts in its

accounts, these charges were not reflected as a distinct item in accounts.

4.5 Outstanding Imprest

The imprest advances are intended for emergent contingent expenditure, generally

of petty amounts. The Project office, however, paid huge advances of imprest to the staff

month after month. These advances were paid even when sufficient imprest was already

available to meet the expenditure. For example, in May 2004 there was an opening

balance of Rs 25.7055 Lacs available in imprest account. A further amount of Rs 3.10

lacs was advanced during the month against which there was an expenditure of Rs 2.46

Lacs only. Apparently there was no requirement of paying the additional imprest.

Similarly, huge balance of Rs 63.13 Lacs was outstanding as imprest at the end of June

2004.A further amount of Rs 3.50 Lacs was advanced during July 2004.Expenditure met

out of imprest during the month was Rs 3.43 Lack only. The position of outstanding

imprest during a few months is tabulated below:

(Rs. in lacs)

MONTH Opening Balance Imprest Advanced Expenditure During the

Month

Nov 2003 2.14 2.20 0.96

Feb 2004 2.45 2.00 1.99

April 2004 3.37 2.05 2.85

July 2004 63.13 3.50 3.43

August 2004 6.38 1.98 2.00

September 2004 63.67 0.80 1.77

November 2004 6.19 1.59 2.02

August 2005 3.78 2.50 2.54

November 2005 0.83 1.10 0.81

Jannuary 2006 1.06 1.00 0.52

Feb.2006 1.54 0.50 0.75

March 2006 1.30 0.30 0.66

April 2006 0.93 0.25 0.81

August 2007 0.74 0.30 0.43

24

The payments made through imprest were on account of rent ,purchase of fax

machines, dues of BSNL etc .Such payments were required to be made by crossed

Account Payee cheques alone. No specific reasons were furnished for making such

payments in cash. In some cases even vouchers for medicines were paid out of Imprest

though employees were governed by medical reimbursement claims as per the State

Government rules. Retention of huge amounts of money by individuals in cash for

considerable periods without any immediate need was not only against the canons of

Financial Proriety but also resulted in loss of bank interest to the Society. There was no

mechanism in place to watch speedy adjustment of such advances.

4.6 Double Entry System of Accounts.

Accounting procedure prescribed in Manual of FM&P enjoins that double entry

method based on mercantile system of accounting shall be followed in SSA. The Project

Office including the district/sub-district offices follow cash system of accounting instead

of double entry system of book keeping.

4.7. Internal Audit

Internal Audit is a control that functions by examining and evaluating the

adequacy and effectiveness of other controls throughout the organisation. In view of its

importance, an indicative staffing structure prescribed in Manual on FM&P provides for

one Audit Officer and two senior auditors preferably from Audit department. The State

Society was registered in October 2000 but internal auditors were not appointed till

January 2005.Of the two senior auditors appointed ,one resigned in March 2007.The post

though sanctioned remained unfilled.(January 2008).The internal audit of the Project

Office and of the district offices was not conducted for the years 2002-03 to 2004-05 and

for the remaining years, the prescribed percentage of covering all districts and sub-district

units at least once in three years was not followed.

Internal Audit Report of SPD office prepared by the internal auditor for the years

2005-06 & 2006-07 brings out a number of irregularities. Instances of purchases without

quotations, passing of hand written, tampered and photostat copies of vouchers for

payment ,payments without availability of vouchers, incurring of refreshment charges for

occasions not known, retention of huge imprest money in personal custody etc were

brought out in the report. The team was not informed of action taken, if any, on these

reports. There was also immediate need to strengthen the wing so that it serves the

prescribed purpose.

4.8 Awaited Accounts.

i) The funds received from Government of India during 2002-03 were

released for pre-project activities as per the following details:

(Rs. in lacs)

Date Of Release Amount Released To Whom Released

18.9.2002 87.88 Director Schools Srinagar

25.2.2003 500.00 -----d0----

25

Date Of Release Amount Released To Whom Released

TOTAL 587.88

18.9.2002 81.84 Director Schools Jammu

26.3.2003 500.00 ---do----

TOTAL 581.84

4.2.2003 400.00 B O S E Srinagar.

The details of expenditure incurred out of these funds were not available.

The team visited the office of Director School Education Srinagar. It was seen that

part of the fund (Rs 517.57 lacs) was in turn released to Deputy Commissioners of

Srinagar, Badgam, Anantnag, Kupwara, Pulwama, Baramulla, Leh, Kargil and SIE

Srinagar but no expenditure details were on record.

The Director School Education Srinagar incurred an expenditure of Rs 4.55 Lacs

on 7-1-2003 for outright purchase of a building reportedly for Girls Middle School Quil

Magam. The procedure followed in acquiring a ready built building was not on record.

Further, payment of Rs 4.57 lacs was made vide DD dated 24.12.2002 for purchase of a

vehicle. The purpose for purchase and the sanction were not available.

ii) Adjustment account in respect of Rs 1282.76 lacs advanced to Board Of

School Education as per following details was not on record :-

2002-03 Rs 400.00 lacs

2003-04 Rs 882.76 lacs

4.9 Discrepancies in Accounts

(i) There were a number of discrepancies in the accounts of district and sub-

district offices at Baramulla. For example ;

There were variations between the funds released by SIS and those shown

received by the district. The variations were reportedly due to late receipt of funds which

were accounted for during subsequent year. No reconciliation of figures was undertaken

to arrive at the correct picture. Instances are :

Funds shown received from SPD in the account statement 2006-07 were

Rs.4059.14 lacs whereas in the utilisation certificate for the same year the figure was

shown as Rs 4094.57 lacs. Again, Rs 2405.15 lacs were shown received during 2005-06

against Rs 2405.41 released, The variation was not reconciled.

Cash Book was not maintained on daily basis but on monthly basis. An amount of

Rs 11.90 lacs released on 24.03.07,credited in bank on 30.3.07 was taken in the cash

book on 16.4.07.

The account records were not maintained in a systematic manner in Zonal

Offices.

26

In Tangmarg zone construction funds were released partly in cash and partly by

cheques. Some other payments to the schools were also made through bearer cheques

(Two Cheques dated 14.9.06 for Rs 5000/- each and cheque dated 15.9.06 for Rs 16500/-)

No reasons for releasing payments in cash were furnished.

In Zonal office Chandanwari, individual entries of credits were not traceable in

the bank statement as the cheques were credited in lump. No reconciliation/details of

consolidated figure were prepared to enable linking with individual entries.

In zonal office Jullah Rs 1.64 lac received vide cheque No 4307359 dated 19.8.05

on account of salary of HT was credited in a separate Saving Bank No SG 28 on

26.9.05.The amount was transferred to the main SB account No SG 298 on 29.4.06.Thus

Rs 1.64 Lacs remained outside the Society’s account for about 8 months.

(ii) In BRC Chenani in Udhampur district proper account of expenditure

incurred was not kept. Detailed account of Rs 4.34 lacs incurred on training during 2003-

04( Rs 3.11 lacs) & 2004-05 (Rs 1.23 lacs),was reportedly lying with a ZRP who stood

relieved from the BRC on transfer in May 2005.Similarly detailed accounts of Rs 46760/-

paid on 5.5.07 at the rate of Rs 5845 per CRP on account of TA, contingent grant and

TLM was still awaited(December 07)in the zonal office. Further, the attendance record of

RETs who received training from 15.1.07 to 13.3.07 and were paid Rs 1.09 lac was not

shown.

4.10. DIET Sopore

The training courses conducted by DIET Sopore during the years 2003-04 to

2006-07 are tabulated below :-

(Rs. in lacs)

YEAR No of

courses

Participants

Earmarked

Participants

Attended

Target Group Course

duration

Funds

Sanctioned

Expenditure.

2003-04 one 1050 960 Field teachers 20 days 12.20 12.20

2004-05 NIL

2005-06 one 220 180 ZRP/CRC 12 days 2.98 2.98

2006-07 one 230 191 --do--- 12 days 3.33 3.33

TOTAL THREE 1500 1331 18.51 18.51

The funds for the courses conducted for ZRPS/CRCS were provided as per the

following details :-

Lunch Rs 40 per day per participant.

TA Rs 70 per day per participant.

TLM Rs 20 per participant.

Stationery Rs 15 per participant.

Heating charges per course Rs 21200

27

Against 450 ZRPs/ CRPs targeted for training during 2005 to 2007 , 371 only

attended but the entire amount sanctioned for 450 participants was shown as spent. The

excess expenditure for the two courses as per the above norms works out to Rs 1.07 lacs.

Similarly, Rs 12.20 lacs were sanctioned for training of 1050 participants during

2003-04. Against this 960 participants only attended but the entire amount sanctioned for

1050 participants was shown as spent. The expenditure on TA, Lunch, TLM & Stationery

is sanctioned on the basis of per participant per day. Obviously, the funds earmarked for

169 participants who did not attend the course should have been a saving yet the entire

sanctioned amount was shown as spent. In the circumstances it was not clear as to how

the accounts for such courses are compiled and made to agree. The cash Book was

written as and when the transactions appear and not on daily basis.

4.11 Training of Staff

The accounts of the State Project Office from inception till December 2004 were

dealt by a Field Officer with no accounting qualifications. At the district and sub-district

level also accounts were dealt with by staff with no accounting qualifications. The

accounting staff at the State and District levels were also short of indicative staff structure

prescribed for Finance & Accounts. Orientation training on planning, budgeting,

accounting, procurement required to be given to all accounts and audit staff at periodical

intervals was also not provided. This is an area of concern.

28

CHAPTER-5

PROCUREMENT

The Procurement Rules And Regulations for the Ujala Society have been

prescribed in Chapter-V of Financial Regulations,2005 issued vide Notification dated

19.5.2005.

Scrutiny of purchase files revealed as under :-

5.1. Project Office.

5.1.1 Purchase of Computers & Accessories 2004-05.

(i) Computers

The Governing Body had authorised the Society to effect the purchase of

Computers and accessories from DGS&D. During 2004-05, the Society purchased 25

computers valuing Rs 9.82 lacs (bill dated 26.3.04) directly from Wipro Ltd Chandigarh

without calling for tenders. The purchase was made on same terms and conditions as

accepted by IT department of the State Government in December 2003.The reasons for

placing orders directly on the firm was inter-alia stated to be higher prices on account of

payment of departmental charges to DGS&D. In subsequent years 2004-05 & 2005-

06,the Society placed orders for purchase of computers directly with DGS&D at lesser

rates as per the following details :-

YEAR Rate per computer WIPRO Rate per computer

DGS&D

2004-05 Rs 37765/- + charges. -----

2005-06 & 2006-07. ----- Rs 32000/-

The Information Technology department of the State Government had approved

following four brands of computer systems for the State Government departments; HP,

HCL, ACER & WIPRO. Purchasing computers directly from WIPRO without calling for

bids from the dealers of remaining three approved systems was not consistent with

purchase procedure and Governing Body authorisation. After sale service of WIPRO was

subsequently found to be not satisfactory.

ii) Laser Printers.

Purchase of 25 HP Laser Printers model 1015 was made in March 2004 for

Rs.3.57 lacs (bill no 472 dated 31.3.04) from a local firm in Jammu. The purchase was

made at the rate of Rs 13699/-per printer plus taxes, on the basis of a certificate from the

firm that it was a business partner of HP. The certificate from the firm was not a

justification for ignoring the purchase procedure of calling the tenders to ascertain the

resonability of rates.HP Laser Printers were purchased again during 2005-06 through

DGS&D at a much reduced price of Rs 7820/- only per printer. Deviation from the

prescribed procedure resulted in undue benefit to a local firm.

29

iii) UPS

The Society did not follow the prescribed procedure while making the purchase of

25 UPS in May 2004.The order was placed on 16.4.2004 with a local firm at Bagat

Srinagar at the rate of Rs 3000/-per UPS.No tenders to ascertain the resonability of rates

were called for.The firm backed out and the orders were placed with another firm located

in far flung town of Sopore in Kashmir at the rate of Rs 2900/- per UPS..The purchase

valuing Rs 72500/- was made on the basis of a representation made by the firm without

calling for tenders.

5.1.2. Purchase of Computers & Accessories 2005-06 & 2006-07

The following Computers and Accessories were purchased during 2005-06 &

2006-07 for new upper Primary Schools and Data Entry Operators at district and zonal

level :- (Rs. in lacs)

YEAR COMPUTERS UPS PRINTERS COST

2005-06 308 338 224 13.48

2006-07 338 338 198 laser

Printers 56

Dot matrix

144.84

TOTAL 646 676 478 158.32

The orders were placed with DGS&D with advice to despatch the stores direct to

the consignees at the district and zonal level. The acknowledgement of receipt of

computers and accessories in good condition by the concerned consignees was not on

record.

5.1.3. Purchase of Camera

As per the Schedule of Fixed Assets for the year 2003-04, the Society purchased a

camera for Rs.9200/- The said Camera was neither in stock nor the procedure of purchase

followed was on record.

5.1.4. Single Tender Purchase

Purchases as per instances given below, were made without calling

quotations.Neither any purchase committee was formed nor any specifications for the

items to be purchased were prepared .

i) Sony Camera was purchased from District Coordinator Civil Works

Anantnag on 29.3.04 for Rs 40000/-.The Camera was reportedly purchased for

monitoring of works of Srinagar. Purchase of a Camera already in possession of a private

person without ascertaining reasonability of rates contravened the prescribed purchase

procedure. Another Sony Executive Digital Camera was purchased from Sony dealer for

Jammu on 28.4.06 for Rs 19090/-only.

ii) One LCD Projector Panasonic was purchased on 13.1.04 from a local firm

of Bakshi Nagar Jammu. The projector was purchased for Rs 1.97 lac on a single tender

30

basis. Specification requirements of the projector were also not decided before effecting

the purchase.

iii) Two Air Conditioners valuing Rs 76326/- were purchased during 2003-

04.The purchase was made without calling for quotations.Approval of the State Project

Director was accorded on the bill itself.(Bill N0 11087 dated 22.4.03 of Abrol Enterprises

Jammu).

iv) A copyprinter was purchased during 2004-05 for Rs 2.50 lacs/-No

quotations were called for.The purchase was made from Gestetner firm on a negotiated

rate and approval of the Project Director was accorded on the quotation of the firm

itself.Specification of the item was also not prepared before purchase.

5.1.5 Non-availability of Files.

Files in respect of following purchases were not forthcoming:-

(Rs. in lacs)

COMPUTERS 2003-04 10.83

PHOTOCOPIER 2003-04 3.25

DIGITALCOPIER 2004-05 4.19

VEHICLES 2002-03 13.55

---do--- 2003-04 4.13

5.1.6 Furniture/Fixtures & Office Equipment

As per the Auditors Report following expenditure was incurred on the purchase of

furniture/ fixtures & office equipment:- (Rs. in lacs)

YEAR Furniture/Fixtures Office Equipment

2003-04 8.60 ----

2004-05 2.49 10.77

2005-06 4.60 0.46

TOTAL 15.69 11.23

The stock position and the purchase files produced did not work out to the above

details.

5.1.7 Stock Registers

One AC valuing Rs 30500/- & one Laptop valuing Rs 1.05 lac were issued at the

residence/ use of the Chairman Governing Body on 22.4.03 & 31.3.04 respectively. These

items were returned back in store in March 2007 and were lying un-utilised.

5.2 Udhampur District

i) The district office purchased 18 digital copiers plus accessories vide

invoice dated 28.2.04 from Gestetner Nanak Nagar Jammu for a total cost of Rs.12.57

31

lacs. The firm was approved by the Stationery and Supplies department of the J & K

Government. It was seen from the notification issued by the Directorate of Stationery &

Supplies Jammu that six firms were approved by the department for the purchase of

Photocopiers yet no reasons were on record for the purchase of photocopiers of this

particular brand and model.

ii) One Nokia mobile was purchased for Rs 16400/-vide bill dated 28.2.05 of

Kingsway Jammu. Books for Rs 53280/- were purchased from Sahitya Sangam Delhi

vide bill No 739 dated 21.1.05.The justification and the procedure adopted to ascertain

the reasonability of rates of these purchases were not on record.

iii) Furniture articles purchased on 26.10.07 were transported to different

zones by hiring twelve trucks at a cost of Rs 57200/- from a private company. Neither

any quotations were collected nor reasonability of rates was ascertained.

5.3 General

Visits to Schools revealed that VEC members were generally taking no interest in

Procurement. This was handled by a staff member at the school level. Some of the VEC

members were, however, made to sign the vouchers. There was no annual procurement

plan at the district level. Separate budget for procurement was also not prepared.

Requirement of funds as per the prescribed norms was reflected in Annual Works Plan of

the district.

32

CHAPTER-6

BUDGET AND ACTUALS

6.1. Annual Works Plan and Budget

The position of approval of AWP&B was as under:-

S.No. Year Received

from

DPOs

Date of

submission

to Govt. of

India

Date of

approval by

PAB

Conveyed to

DPOs & others

1 2003-04

( Project office

was established

in August 2003)

10.07.03 October 03

2 2004-05 06.05.04 16.06.04 18.06.04 29.06.04

3 2005-06 15.03.05 03.05.05 03.05.05 18.08.05

4 2006-07 28.02.06 01.03.06 26.04.06 17.07.06

From the perusal of the table it would be seen that :-

� The Plan proposals were sent late as a result approval of the PAB was also

received late. The process of submission of proposals and their approval by

the PAB should have been completed before 31st March every year.This would

have enabled Government Of India to release the first instalment of funds in

April every year and the activities could have been taken up in right earnest as

per plan.

� The SPO had also delayed the communication of approved plans to District

Project Officers in turn delaying the actual execution of the scheme.

� Annual Plans of District Baramulla and Udhampur did not contain budget

proposals. The budget was stated to be prepared at SPO level. It was also

observed that the process of core planning was not being followed as required

under the Manual on FM&P

6.2 Budget & Actuals

Table below indicates activity-wise outlay approved and the expenditure as

reported against each component for the years 2004-05 to 2006-07.

33

Year 2004-05

(Rs in Lakhs)

Activity Approved by AWPB

Actual as reported

Expenditure as per

income &

expenditure

statement

Difference (B-C)

% of shortfall (A:B)

(A) (B) (C ) (D) (E)

Out of School

Children

2119.218 819.062 460.028 359.034 61.351

Primary & Middle Schools

3266.565 1552.169 1944.633 -392.464 52.483

Teachers' Salaries 2393.250 1278.680 1194.359 84.321 46.571

Trainings 1401.189 515.194 447.230 67.964 63.232

BRC/CRC 685.588 392.302 141.963 250.339 42.779

Others 668.310 26.876 150.482 -123.606 95.979

Innovative Activities 700.000 0.000 369.941 -369.941 100.000

Civil Works 8092.866 3172.988 2739.323 433.665 60.793

Management Cost 920.500 156.451 279.512 -123.061 83.004

Total 20247.486 7913.722 7727.473 186.249 60.915

NPEGEL 306.510 75.400 30.000 45.400 75.400

Grand Total 20553.996 7989.122 7757.473 231.649 61.131

Year 2005-06 (Rs in Lakhs)

Activity Approved by AWPB

Actual as reported

Expenditure as per income

& expenditure statement

Difference (B-C) %age of shortfall (A:B)

(A) (B) (C ) (D) (E)

Out of School Children 2286.251 907.003 835.70726 71.296 60.328

Primary & Middle Schools

3832.680 3789.113 3223.22217 565.891 1.137

Teachers' Salaries 8206.182 5364.004 3950.59708 1413.407 34.635

Trainings 855.190 839.086 549.16349 289.923 1.883

BRC/CRC 1018.958 563.053 185.67449 377.379 44.742

Others 617.272 151.078 168.12511 -17.047 75.525

Innovative Activities 594.090 573.392 23.59678 549.795 3.484

Civil Works 8923.878 7781.814 3736.36591 4045.448 12.798

Management Cost 740.000 428.654 695.34783 -266.694 42.074

Total 27074.501 20397.197 13367.800 7029.397 24.663

NPEGEL/KGBV 787.120 630.720 118.1451 512.575 19.870

Grand Total 27861.621 21027.917 13485.945 7541.972 24.527

34

Year 2006-07 (Rs in Lakhs)

Activity Approved by

AWPB

Actual as

reported

Expenditure as

per income &

expenditure statement

Difference

(B-C)

%age of shortfall

(A:B)

(A) (B) (C ) (D) (E)

Out of School

Children

1773.524 1456.166 1062.384 393.782 17.894

Primary & Middle

Schools

2500.688 2500.688 3000.358 -499.670 0.000

Teachers' Salaries 9678.600 8048.550 6059.643 1988.907 16.842

Trainings 895.704 767.004 357.200 409.804 14.369

BRC/CRC 935.118 595.112 14.410 580.702 36.360

Others 334.314 278.426 341.068 -62.642 16.717

Innovative

Activities

645.520 535.766 125.193 410.573 17.002

Civil Works 17432.256 16359.104 7492.898 8866.206 6.156

Management Cost 755.550 623.197 1115.203 -492.006 17.517

Total 34951.274 31164.013 19568.358 11595.655 10.836

NPEGEL 46.425 44.175 141.688 -97.513 4.847

Grand Total 34997.699 31208.188 19710.046 11498.142 10.828

The table above indicates activity-wise outlay approved by AWP&B which

includes previous years spill over and the expenditure as reported against each

component for the year 2004-05, 2005-06 and 200607 respectively.

� Overall short fall between the approved AWP&B and the actual expenditure as

reported during the three years was:

2004-05 : 61%.

2005-06 : 25%.

2006-07 : 11%

The high rate of short fall in the range of 61% to 11% was due to inappropriate

planning.

� Actual expenditure as reported to PAB while getting approval of AWP&B and

actual expenditure as per income and expenditure statement varied as under:

2004-05 : Rs 232 lakhs.

2005-06 : Rs 7542 lakhs.

2006-07 : Rs 11499 lakhs

The large variations show that MIS particularly relating to Finance and Accounts

was not adequate.

35

� Since the expenditure reported to PAB was more than the actual expenditure

particularly during 2004-05 and 2005-06, it shows that the SIS had a much

higher opening balance than shown in the AWP&B.

36

CHAPTER-7

7.1 Civil Works The Society took-up 10887 Civil works upto March 2007 for execution within the

State against the target of 11619 works. Of the Civil Works taken up, 5473 works only

were completed as of December 2007 resulting in shortfall of 53%.of the targeted works

Funds to the tune of Rs 30371 Lakh were received by the Project Office against which

expenditure of Rs 13164 Lakh only was incurred as of December 2007.This constituted

non-utilisation of almost 56% of funds received. The position is given below in a tabular

form:-

PHYSICAL

S.

No. Type of

work Target

upto 2006-07

Taken

up Completed &

taken over %age Completed

not taken over

In

progress Not taken up

1. Primary

school 3806 3485 1637 43 60 1788 321

2. Middle

school 665 625 171 26 24 430 40

3. Addl.

Class

room

5522 5284 2615 47 65 2609 238

4. BRC 116 105 68 59 8 29 11

5. CRC 611 591 396 65 11 184 20

10720 10,090 4887 45% 168 5040 630

NPEGEL

1. Addl. Class room 283 271 184 65 10 77 12

2. Toilet Facility 301 262 201 67 9 52 39

3. Drinking water Facility 301 262 201 67 9 52 39

885 795 586 67 28 181 90

KGBV 14 2 0 0 0 2 12

Grand

Total

11619 10887 5473 47% 196 5223 732

37

FINANCIAL

(Rs in Lakh)

S.No Type Of Work Allotment upto

March 2007

Expenditure upto

December 2007

Percentage

1 Primary School 15224 6548 43

2. Upper Primary School 3990 1026 26

3. BRC 696 408 59

4. CRC 1222 792 65

5.. Additional Class Room 8283 3922 47

NPEGEL

1. Additional Class Room 566 368 65

2. Drinking Water Facility 60 40 67

3. Toilet Facility 90 60 67

KGBV 240 -- --

TOTAL 30771 13164 44%

Obviously, the progress of Civil Works was very slow. A work should normally be

completed within a period of 4-6 months. The work taken up for execution during the

year 2006-07 and earlier should have been completed by December 2007 but 53% of

works remained incomplete despite availability of funds. In the annual plans the slow

progress in the execution of works was attributed inter-alia to absence of effective VECs

and its members not taking active and vibrant part in the construction of works and non-

availability of requisite technical staff to supervise and check the quality of works .The

Project Office is, however, not completely correct in its plea as 4 Executive Engineers are

in place now. Moreover, the work of construction in the field was already being looked

after by the concerned staff members. The delay was also attributed to severe winter

(December to March) in many districts when no work takes place.

7.2 District Baramulla

During the years 2004-05 to 2006-07, 1140 Civil Works were taken up for

execution, for which Rs 3289.25 Lakh were released to respective zonal officers. The

physical and Financial status of the works is given in the table below:-

38

Physical and Financial Status Of works in district Baramulla

Year Target/

taken up

Amount

released (in

lakhs)

Works

completed

%age of

completions

Incomplete %age Reasons for

incompletion

(1) (2) (3) (4) (5) (6) (7) (8)

Primary School

2004-05 38 152.00 38 100 - Nil

2005-06 78 312 6 8 72 92 Timber not

available

2006-07 251 1104 4 2 247 98 145 -Timber not

available

32 – in progress

Middle school

2004-05 10 60 7 67 3 33 1- Timber not

available

2 – Public

Dispute

2005-06 20 120 - Nil 20 100 13 – For want of

timber

4 – In Progress

3 – Public

Dispute

2006-07 50 330 - 0 50 100 25 – For want of

timber

25 – In Progress

Addl. Class Room

2004-05 78+13 117

52

37

13

55 41 45 15- Land

Dispute

14 – Collapsed

in E.Q

12 – Timber not

Available

2005-06 - - - - - - -

2006-07 525 866.25 34 6% 491 94 136 – Timber

not available

355 – In

progress

616 1035.25

39

BRC

2004-05 6 36.00 5 83 1 17 1 – Not taken up

for not

availability of

land

2005-06 1 - - 0 I 100 1 – Not taken up

for not

availability of

land

2006-07 - - - - - - -

CRC

2004-

05

20 40 15 75 5 25 5- Non

availability

of timber

2005-

06

50 100 13 26 37 74 2 – Land

not

available

35 – in

progress

2006-

07

- - - - - - -

Grand

total

1140 3,289.25 172 15 968 85

Further out of 1140 works 968 works which constitute 85 % of the total works

were still incomplete as of October 2007.Out of 968 incomplete works 409 works were

completed upto roof level and held up for want of timber required for providing trusses.

The shortage of timber was due to court restrictions on the cutting of trees. It was seen

that almost 50% of the works were held up for want of wooden trusses. No alternative

measures were devised to complete the pending works which were further subject to

vagaries of weather.

During the school visits, it was noticed that in one middle school at Kunzer in

Tehsil Tangmarg the buiding had been completed by laying concrete slab thereby

avoiding the need for use of wood and CGI sheets over timber trusses. The permission to

lay RCC slab was accorded by the state project coordinator (Civil works) on 5-10-2005.

Kunzer (Tangmarg) is prone to very heavy snowfall with winter temperatures being

below freezing point. If laying of concrete slab was feasible in that area the same could

be considered for other areas like Uri where most of the works were incomplete for want

of timber. The climatic conditions in Uri are not as severe as in Tengmarg. Further, in 20

40

cases the works had been held up due to "Public Dispute". Apparently the Project

authorities had not ensured clear title to land before start of the work. The land acquired

should be free from all encumbrances and transferred in the name of the school in the

Revenue Records before start of the work. Had this been done the disputes on this

account could have been avoided.

7.3 District Udhampur

In district Udhampur 952 works were taken up for execution during the years

2004-05 to 2006-07.Funds to the tune of Rs 2738.50 Lakh were received by the district.

As of December 2007 an expenditure of Rs 1337.44 Lakh was incurred on these works

which constitute utilisation of only 49 % of the funds received. On the physical side, out

of 952 works,312 works only were completed thus achieving a target of 33 % only.

Physical & Financial status of works in district Udhampur

Target

taken up

Amt. released Completed %age Incompleted/

in progress

%age Disputes Not

started

Expenditure

Primary School

2004-05 50

25

200.00

100.00

40

22

83 9

17 3 1 163.30

91.00

2005-06 60 240.00 38 63 18

3

37 3 1 186.81

2006-07 226 904.00 9 4 146 96 3 68 281.10

Total 361 1444.00 109.00 30 173 70 9 70 722.21

Middle School

2004-05 4 24.00 2 50 2 50 - - 18.50

2005-06 18 108.00 11 61 6 39 - 1 77.00

2006-07 57 342.00 4 7 47 93 1 5 91.35

Total 79 474.00 17 22 55 78 1 6 186.85

41

Addl. Class Room

2004-05 125 187.50 108 86 14 14 1 2 169.85

2005-06 - - - - - - - - -

2006-07 321 477.00 23 7 232 93 2 64 143.98

Total 446 664.50 131.00 29 246 70 3 66 313.83

BRC

2004-05 4 24 4 100 - 0 - - 24.00

2005-06 2 12 - 0 - 100 - 2 -

2006-07 - - - - - - - - -

Total 6 36 4 66 - 34 - 2 24.00

CRC

2004-05 30 60 27 90 3 10 - - 50.25

2005-06 30 60 24 80 6 20 - - 40.30

2006-07 - - - - - - - - -

Total 60 120 51 85 9 15 - - 90.55

G.Total 952 2738.50 312 33 483 67 13 144 1337.44

The slow progress in works was attributed to following reasons:-

(i) Shortage of technical staff

(ii) Non-co-operation between the Convenor and VEC members in some cases

"Arrogant behaviour in some VECS, pulling into opposite directions

resulted into delay in the construction of school buildings."

(iii) Hilly areas involving head load

The district office, however, took no remedial action to sort out above aspects

which caused delay in completion of works.

7.4 Position of works in Zones

The position of civil works in some selected zones is given below:-

(i) Zone Chandanwari (Baramulla)

In this zone 25 school buildings were undertaken for execution. An expenditure of

Rs. 39.96 lacs was incurred on the construction of the buildings. The year wise breakup

of the expenditure was as follows:

2003 – 04 = Rs. 6.00 lacs

2004 – 05 = Rs. 10.30 lacs

2005 – 06 = Rs. 2.76 lacs

2006 – 07 = Rs. 20.90 lacs

42

Out of the 25 school buildings only one was completed and taken over by the

Department. The remaining 24 were still incomplete though the work on some of the

schools was started way back in 2003-04.

In absence of Govt. buildings 20 schools were functioning in rented buildings

since 2003 and Rs. 76,960/- was due on account of payment of rent of the hired

buildings.

(ii) Zone Boniyar (Baramulla)

In this zone 27 school buildings were under construction. The year in which the

construction works were undertaken is as follows:

2004 – 05 = 7 school buildings

2005 – 06 = 4 school buildings

2006 – 07 = 16 school buildings

All the buildings were still incomplete. The ZEO informed that two school

buildings (3 rooms) were roofed and were likely to be taken over. As regards

incompletion of other school buildings the ZEO stated that the buildings were incomplete

for want of timber (wooden trusses).

In the meanwhile 17 schools were stated to be functioning in rented buildings for

which Rs. 200/- per month was being paid as rent.

(iii) Zone Uri

The CEO Baramulla released the following amounts to the ZEO Uri for the

construction of Civil Works (School buildings) and the position of funds further released

by the ZEO to VEC's for this purpose was as follows:-

Year Amount released by

CEO to ZEO

Amount released by

ZEO to VECs

Balance with ZEO

2003-04 13.60 11.15 2.45

2004-05 12.90 11.80 1.10

2005-06 2.50 2.50 -

2006-07 269.20 118.00 145.20

Total 298.20 143.45 148.75

The works undertaken during this period were as follows:-

2003-04 = 4

2004-05 = 6

2005-06 = 2

2006-07 = 63

Total = 75

43

Three school buildings namely Boys Middle School Batgram (2003-04), Boys

Middle School Chrumba (2003-04) and Boys Primary School Chakwas (2004-05) were

completed and handed over to the Department. All others were incomplete. Out of the

remaining 72 school buildings 8 were shifted to other places and work was started only in

one case. In other seven cases the work was yet to be started. In another case the work

could not be started due to non-availability of land for the construction of the school

building. An amount of Rs.38.60 lacs received by the ZEO from the CEO against these

schools was lying unutilized.

Ten school buildings (3 completed and 7 under construction) were damaged due

to the earthquake on 08-12-2005. Of these 3 had been fully damaged.

The CEO released Rs. 298.20 lacs to the ZEO for this purpose. The ZEO in turn

paid Rs.148.75 lacs to VEC for the construction of school building. The utilization of

funds was only 50% and was resulting in the blockage of funds in this case. The progress

of construction of civil works was very slow thus depriving school children of proper

school buildings.

(iv) Zone Chinani (Udhampur)

In Chinani block of district Udhampur 79 civil works were taken up for

construction during the year 2002-03 to 2006-07. Out of these 41 works which constitute

50% of the total works were still incomplete, as of December 2007. The year wise

breakup of these incomplete works, is as follows:

Particulars 2002-03 2003-04 2004-05 2005-06 2006-07 Total

Primary School 2 1 - 1 13 17

Upper Primary

School

- - - - 3 3

ACRs -

2 - - 17 19

CRC -

- 2 - - 2

Total 2 3 2 1 33 41

The civil works taken up for execution way back in 2002-03 to 2005-06, were still

incomplete despite lapse of 2 to 5 years and were further subject to vagaries of weather.

The reasons for the inordinate delay in completing these works were not furnished to the

team.

7.5 General

During School visits in District Baramulla , as well as Udhampur, it was seen that

in most of the cases the schools were located in hilly areas which were not linked by

44

road. The construction of schools in such places involves carriage of material such as

bricks, sand, bajri, cement etc. either by ponies or by head load. The cost of construction

material becomes very high as compared to plain areas linked by road but the cost of

construction of Upper Primary School and Primary Schools was kept uniform i.e. Rs.6.40

lacs and 4 lacs respectively in all the cases irrespective of the location of the schools. This

was brought to the notice of the team.

Secondly, the team also noticed that the houses in hilly area were constructed in

stone masonary instead of brick masonary. Stones are easily available in the area and

therefore the construction becomes easy and cheaper in stone masonary as compared to

brick masonary.

Further a provision of Rs.5,000/- was kept for annual repairs. In a hilly state like

Jammu & Kashmir where the extremities of weather subjects the buildings to frequent

damages, the amount provided for repairs and maintenance is evidently small.

In view of these facts, it is suggested that

1. The cost of construction where the carriage on ponies/ headloads is

involved be enhanced on realistic basis.

2. The feasibility of constructing building in stone masonary instead of brick

masonary may also be got examined to speed up the construction work.

3. The repair grant may also be provided on actual requirements so that

school buildings are kept in good shape

4. Where the works are held up for want of wooden trusses, suitable

alternatives must be explored urgently.

45

CHAPTER-8

SCHOOL VISITS

SCHOOL VISITS REVEALED AS UNDER:

8.1 Village Education Committees

Village Education Committees (VEC)were constituted in all the schools

visited by the team but these committees generally were non-functional. The

Committee members were taking no interest in the activities of the school.

Normally one member associated with the construction work, remained an active

partner since he operated a joint bank account with the headmaster of the school

in respect of the construction.

8 members of the Village Education Committee are required to be

imparted training each year for two days. In the 13 schools visited by the team

in District Baramulla it was observed that one member each in two schools only

was imparted training and that too only once and not annually. As regards

planning at habitation level, there was no village level core planning team in any

of the schools visited by the team.

Periodical meetings were required to be conducted by the Village

Education Committee members to monitor the activities of the school,conduct

surveys,prepare annual plans and to take remedial measures whenever necessary.

Education Committee members were generally not aware of their duties and

responsibilities since majority of them were not imparted any training.

The position in Udhampur distirct was still worse because one Village

Education Committee was meant to work for more than one school. In some

cases the number of schools under one Village Education Committee were more

than 15 making it all the more difficult for them to conduct monthly meetings

and participate in the procurement process in each school.In this connection the

following observations by district office contained in the Annual Plan 2006-2007

of district Udhampur makes an interesting reading :-

“Every Village Education Committee is faced with the problem of some

greedy Village Education Committee members. They create hurdles in the

smooth construction of school buildings. These members were not elected by the

people and don’t represent the village community. They lodge false and baseless

complaints against teachers, officers and Convener of Village Education

Committee for petty personal gains.”

8.2 VILLAGE EDUCATION REGISTER

A village Education Register required to be maintained in each school was

not maintained in any of the schools visited by the team.The information

regarding number of children in the age group of 6-14 in a habitation, number of

children not attending the school (left out),children under SC/ST category,sex

46

ratio of children etc was not available in the schools.The information is

required to be updated annually.The planning for the scheme at the district /state

level depends on these vital indicators.In absence of availability of the

information at the grass root level,the information compiled at the district and

state level could not be treated as authentic.

8.3 Stock Register and Assets Register:

(i) Stock Register:

The stock register for items procured under TLM and TLE was

maintained in almost all the schools visited but entries made therein

were neither authenticated nor annnual physical verification of the items

conducted.

(ii) Assets Register:

Assets register was not maintained in any of the schools visited. It

could not be verified whether the land in respect of schools having their

own buildings was free from encumbrances and registered in the name of

school in Revenue records.

8.4 Parent -Teacher Meetings

The meetings were not generally held with the parents of the students. It

was informed that the parents do not come for meetings as they happened

to be poor and remain busy in earning their livelihood. In all the schools

visited by the team none of them had maintained any record/ minutes of

the meetings held, if any. PTA meetings need to be encouraged.

8.5 Utilisations Certificate

No school had prepared and sent the utilization certificate of funds

received by them. The schools were generally not aware of the requirement.

8.6 Display Boards

In most of the schools visited, authorities had not displayed details of

funds received by them and expenditure incurred. In a few cases where the

details were displayed, the same were not complete and up dated.

8.7 Distribution of Text Books

The schools were receiving 75% of the text books only for distribution to

eligible students. The deficit of 25% was usually met by collecting old books

from the students of the outgoing classes. In many cases these books were in torn

condition after use by the children for an academic session or the pages were

47

missing. There usually was a time lag between the commencement of class and

the actual distribution of books. The books were generally not distributed before

the commencement of classes. In a few cases books were not distributed due to

their non-receipt. As of November 2007 geography book for 8th

class and urdu

book for 5th

class was not received in Middle School Checkthan in Baramulla

district.

8.8 Drop Outs

Drop out cases of students were noticed in some schools as under:

(1) GMS Bongam district Baramulla. - 8 cases

(2) GPS Chan Mohalla district Baramulla. - 2 cases

(3) GMS Checkthan district Baramulla. - 21 cases

(4) UPS Kotli Bale, di strict Udhampur - 2 cases

(5) UPS Meldi, district Udhampur - 1 case

It was informed in District Baramulla that such children had to work with

contractors to earn livelihood for their families. In District Udhampur the drop

out cases were in nomad community. Despite availability of funds, interventions

were not planned to bring such children back to school.

8.9 Status of land acquired for the school Buildings

In Baramulla District the school buildings constructed or under

construction were built either on Govt. land or on land donated by a Village

Education Committee member. In the case of donated land, no transfer deed had

been executed nor the land was mutated in the name of the school.The land

donation was generally supported by an affidavit and the ownership was not

transferred in the name of the school. The Government land generally meant for

grazing purposes was also not transferred in the name of education department,

in the Revenue Records.

In Udhampur District the schools were being constructed on the land

provided by the community which had been properly mutated in the name of the

school.

8.10 School Accounts --- Civil Works, Maintenance and TLE Grant

8.10.1 Govt. Girls Middle School, Kungeer:

Rs.11,500 were spent by the Head Master on the purchase of

furniture , school repair etc. without involving the VEC members.

Eighteen cheques amounting to Rs.80,845 received between

7-06-2004 to 13-04-2007 were enchased but disbursement account was not

on record.

48

8.10.2 Govt. Middle School, Hard Shoora:

Rs.87,000/- were received by the school between 23-05-2003

to 16-10-2007.Of these funds Rs.22,000/- were received for school

improvement and Rs 50000/- for upgradation of the school. Out of the

funds received for school improvement/ school upgradation, Rs.2577 were

spent on items, such as purchase of globe etc. and Rs.15152/- on Sports

and Science material. Part of the funds (Rs 8008/-) received in September

2005 for up gradation of school remained un-utilised as on November

2007.Further, purchases of various types of items was made by the

headmaster from a single shop at Tangmarg without associating the Village

Education Committee members. It was not clear how a single dealer could

supply different types of items. The manner in which the reasonability of

rates was ascertained, was also not on record.

In respect of TLM, the teachers were under the impression that

the amount received along with the salary was meant for them. No separate

account of purchases was maintained.

8.10.3 Primary School Dar Mohalla, Katipora:

The following funds were received by the school:

2005-06 2006-07

(1) Teacher grant 1,000 500

(2) School grant 10,000 -

(3) Const. of school - 2,50,000

(4) Training grant 2,000 1700

Except for school grant for which vouchers were shown, no

other account i.e. cash book, vouches, Pass Book of the Bank, was

available in the school.

8.10.4 GMS, Shrai – Tangmarg:

Out of TLE grant received on 31-03-2006,Rs 49750/- were

utilized on the purchase of locker table, public address system, scientific

equipment books, etc. without associating VEC members. The manner in

which reasonability of rates was ascertained was also not record.

8.10.5 GMS Khemendherpore- Tangmarg:

All the funds released were not being received through

bank.Rs.4 lakh received for construction of building, Rs.8,000/- for school

maintenance grant,Rs.49,750 for TLE grant had not been deposited in the

Bank account. No separate cash book was maintained for such amounts.

These funds were received directly from the ZEO in cash or through

bearer cheques.

49

8.10.6 GMS Checkthan - Chanpora

Bank account was maintained for funds received for

construction of school building only. Part of these funds too were received

in cash or through bearer cheques which were not routed through the bank

account.For example;Rs.50,000/-were received each on 13-05-2005 and

30-06-2005 for construction work.Out of this Rs.50,000/- stated to have

been received in cash did not appear in the Bank account. The motive

behind releasing the funds for construction partly in cash was not clear.

The funds received under other grants viz. TLE etc. was also not routed

through the bank Pass Book, nor any cash book for the purpose was

maintained by the school.

In Udhampur District the procurement of material was done

by the convenor appointed for a number of schools together. There was

hardly any physical participation of VEC members in school

procurements as it was otherwise also difficult for them to participate as

one VEC covered about 10-15 schools.

8.11 Release of Funds in Cash/ Bearer Cheques

The following schools were receiving funds in cash or through bearer

cheques .No bank accounts were opened by these schools though required under

SSA norms.

GMS - Chandli

GMS - Chan Mohalla, Khaipora

GMS - Pati Heer

GMS - Zuspora

8.12 Preparation of Annual Accounts.

Annual Accounts in respect of SSA Funds was not prepared and got

approved in any of the schools visited.

8.13 Hand Books for MLL (Minimum Levels of Learning)

The teachers showed their eagerness to have these handbooks for perusal

and guidance. But no such hand book was ever issued to them.The teachers were

neither aware nor had seen such a book.

8.14 Mid-Day Meal

There was a general complaint by the teachers in the schools that the

funds for the Mid-Day Meal were not provided to the schools in time. In absence

of funds the teachers had to resort to buying on credit or spent money out of their

50

own pocket till the receipt of funds. In District Udhampur there was a liability of

Rs.78.70 lakhs ending March 2007, on this account. Lack of proper and timely

funding for the mid-day meals not only had an effect on the quality of meals but

also the teaching, as the teachers had to devote extra time and energy for

arranging the meal which is a big motivation for the students to come to school

regularly.

8.15 Surprise Visit

A visit to Government Primary School, Dhub Dhuba Mohalla Udhampur

showed that out of 21 students only 10 were present. The school was located in a

very dirty and stinking place surrounded by drains. The school was having only

one room which was in delapidated condition with plaster peeling from the walls.

The locality was inhabitated by a tribe known as Dhub Dhuba, who are

professionally beggars and beg in the name of the Shani Devta. The teachers

informed that the attendance of the students on Saturdays was almost nil as all

the members go out for begging. Besides creating hygienic conditions for the

school, adjustment in the school timing suitable for these children requires to be

made so that such children were brought within the ambit of education.

8.16 Other Points of Interest

(i) Health check up of students was not done in any of the schools visited by

the team.

(ii) In all the schools of Baramulla & Udhampur districts the students were

seated on jute matting spread on the floor. In view of cold climate and snowfall

the students were not comfortable with the said seating arrangements especially

because of absence of any heating systems within the class rooms. To avoid

absenteeism of children suitable seating arrangements should be provided

especially in areas which are prone to severe weather conditions.

(iii) There are usually two to three class rooms with a verandah in Primary/

Upper Primary schools. This necessitates combining some classes especially in

Upper Primary schools in one room. This teaching arrangement was not

conducive for learning and quality education of students.

(iv) In most of the schools there were no drinking water and toilet facilities.

The funds released for the purpose were utilized for construction of school

buildings thus depriving the students of basic necessities.

51

CHAPTER-9

MISCELLANEOUS

9.1 OUT OF SCHOOL CHILDREN

As per the figures of the Annual Plans for the year 2005-2006, 2006-2007

and 2007-2008, the position of “out of school children” was as follows.

Year Total

population of

6-14 years

children

Total

enrollment

Out of

school

children

&age of out of

school children

vis-à-vis

population

2004-2005 21,03,723 19,49,885 1,53,838 7.31

2005-2006 19,53,816 18,41,420 1,12,396 5.75

2006-2007 18,43,873 17,35,313 1,08,560 5.88

It would be seen that in overall terms the number of enrollment of 6-14

years children was decreasing every year at the rate of more than 7% though

overall investment of funds by the Government of India on the Scheme was on an

increase. Curiously the population of children in the age group of 6-14 was also

showing a declining trend each year. Prima facie, this position needs to be

checked carefully. The overall population of the country including J&K is

increasing whereas the population of 6-14 year children, as shown above, was

decreasing at the rate of more than 5 to 7%.

Further, though the number of out of school children is on a decreasing

scale, but the percentage of such children vis-à-vis their population is almost the

same. It has, rather, increased slightly during the year 2006-2007 as compared to

the earlier year viz. 2005-2006.

9.2 Computer Education

As commented upon in Chapter V of this report, Project office purchased

computer and accessories valuing Rs 183.27 lac during the years 2003-04 to 2006-

07.These computers and accessories besides being used in the Project Office were

distributed to all the districts and zones in the State.For this, various Computer Centers

in the Upper Primary Schools of the State were established as per the following details :-

2004 - 05 = 42 centers, 3 for each district covering 126 schools

2005 – 06 = 56 centers, 4 for each district covering 168 schools

2006 – 07 = 28 centers, 2 for each district covering 84 schools

Accordingly, nine centers were established in each of the 14 districts covering

378 Upper Primary Schools.In each centre 5 computers,5 UPS and 2 Printers were

provided.

52

A School visit to Govt. Middle School Chenani (Udhampur distt.) revealed that

the Computer centre was opened without proper installation of computers. These had not

been put to use as there was no computer knowing teacher in the school. It also came to

notice that most of the computer centers were lying idle for want of trained teachers. In

this connection “Dainik Jagran” a local Hindi daily newspaper carried a news item in its

December 25, 2007 edition. According to the paper the computers issued to schools in

R.S. Pura sub division of Jammu Province were lying idle in 8 schools, for want of

Computer teachers. The photograph printed in the newspaper shows the pathetic

condition of such computers.

The computers and accessories issued to various schools were not only generally

lying idle, but the targeted students were also deprived of the computer aided learning

(CAL) and quality education. Efficiency of CAL needs to be monitored and studied.

9.3 Purchase of Teaching Learning Equipment (TLE)

Teaching Learning Equipment is defined as most important media in linking the

child to teaching learning process. These materials make teaching learning process

interactive and provide enough scope for self learning to students. Teaching learning

equipment generally includes work books, work sheets, kits, supplementary books,

models on physiology and other sciences etc. As per SSA norms assistance at the rate of

Rs.10000/-per new primary school and Rs 50000/-per uncovered upper primary school is

granted for TLE. Perusal of records of various schools visited in Udhampur district

revealed that part of TLE assistance of Rs 10000/-was utilised by these schools on

purchase of furniture in this connection expenditure statements of TLE furnished by

GMS Dhalpar, GMS Kooh, GPS Nallaha, GPS Nadsoo, GPS Mohalla Goswami and

others were scrutinised where in almost 40 % of TLE grants were used on the purchase of

furniture items. These purchases were made on the basis of order no

Edu/Spd/SSA/170/6615-832/05 dated 1.8.2005 issued by the Project Director. Furniture

items do not fall within the ambit of TLE .Diverting assistance granted for TLE on

purchase of furniture was not only mis-utilisation of these grants but also deprived the

students of the Learning Material which if used for the intended purpose would have

provided better scope for learning to the students.

Teachers training in use of TLE and TLM was noticed to be conspicuously

missing.

9.4 Defective Planning

9.4.1 SSA envisages a bottom-up approach of planning as opposed to the top-down

approach, as reflects the reality at the grassroots level. For this, Educational Management

Information Systems (EMIS) has been developed. Under this system quantitative data at

the school level is captured every year. The information on various indicators is collected

at the grass root level from the schools in District Information System of Education

(DISE). The data in turn is computed at the district and the State level. The information

captured at the grassroots level forms a base for the entire planning process. In one of the

upper primary schools in Udhampur district (M/s Thad Bali), the information filled in the

53

DISE form for the year 2006-07 was test checked with the actual data available at the

school level. It was seen that whereas no expenditure was actually incurred on “School

Development Grant” and “School Maintenance Grant” yet the entire funds of Rs.2000

and Rs.7000 respectively were shown spent during the year. These funds were actually

retained in cash by the concerned head master and were deposited subsequently in bank

after about a year of its receipt. These balances formed a part of the cash balances of the

school in bank.

Similarly correct information regarding new admissions was not furnished in

DISE form. As per the school records there were only 8 new admissions (7 boys ; 1 girl)

in class V to VIII. Against this, an inflated figure of 24 new admissions (14 boys; 10

girls) was reported.

As per school records, there were 81 enrolments in the academic session 2006-07

whereas an inflated figure of 88 was shown in DISE form.

9.4.2 As per DISE data, population figure of Udhampur district for the academic year

2007-08 was reported as 160188 with the following breakup:

Population Boys Girls Total

6-10 56919 50300 107219

11-14 28871 24098 52969

Total 85790 74398 160188

Against the population of 160188 only, the total enrolment, out of school children

and drop out were 185208 as per the following breakup:

Boys Girls Total Remarks

Enrolment 94642 77701 172343 Includes school

6-14, EGS

centre 6-10

Never enrolled 4892 6040 10932 6-10 and 11-14

Drop out 925 1008 1933 -do-

G. Total 100459 84749 185208

As the total enrolment plus out of school children could not be more than the

population recorded, it implies that the figures were based more on hypothesis rather than

on actual surveys. The doubt about the correctness of population figures was borne out by

the fact that funds of Rs.3.68010 lacs received by Udhampur district on 23rd

March 2004

for house hold survey were not disbursed (December 2007) reportedly because the survey

under taken was not authentic. As commented upon else-where, CEO Udhampur sought

explanations from the zonal officers for variations in population data. The inputs of

population, enrolment etc. are very important indicators for monitoring and planning for

54

the programme. Incorrect inputs in respect of these vital indicators effects the very base

for planning and monitoring.

9.5 Engagement of teachers on non-teaching activities

Child Census Survey was conducted in district Udhampur from 17.10.2006 to

27.10.2006 by deputing teachers as enumerators for the survey. In some of the zones all

the teachers in school were assigned the non-teaching job at the cost of children and

teaching. The zone-wise position of teachers engaged is tabulated below:

ZEO No of teachers engaged

ZEO Baby 55

ZEO JIB 99

ZEO Panchari All teachers

ZEO Kulwanti All teachers

ZEO Udhampur 190

Similarly in Chenani Zone 20 teachers were deputed in November 2007 for non-

teaching job as, Booth level officers with the Assistant Electroal Officer (Tehsildar

Chenani) for intensive revision of voter lists.

9.6 Community mobilization

As stated earlier, the involvement of VECs with SSA programme is not very

satisfactory. VEC or equivalent bodies should be properly constituted and accounts

opened to incur expenditures that have to be incurred only through these bodies under

SSA norms. The VEC members should be actively involved, in school supervision, in

monitoring civil works under SSA, in monitoring the attendance of SSA teachers before

salaries are released to them. There has to be proper training and orientation of

community members in this regard.

9.7 Drop out rate

The overall drop out rate is 23.96% at primary level and 33.67% at upper primary

level. This has to be reduced considerably. Special interventions need to be planned, for

which adequate funds are provided every year, to bring such students back to school.

55

CHAPTER-10

MONITORING

10.1 Monitoring By Universities.

The universities of Jammu and Kashmir were nominated by the Ministry of

Human Resource Development in January 2004 for monitoring SSA programme in the

state. The universities were required to submit quarterly reports on monitoring. During a

meeting held in the Project Office on 15.12.04, the representative of the Jammu

University pointed out that that the Monitoring Institution shall develop its monitoring

tools after the State Project office provides required information on various inputs. The

requirement of various records required for monitoring was also to be assessed by the

monitoring institution (University of Jammu) only after a status report was provided by

the State project office. However in response to the brief from State Project Director it

was decided that a review at that stage would be premature. Though Rs 1.50 Lacs were

sanctioned in favour of the University in November 2003 and February 2006 and paid as

advance yet neither any monitoring strategy was evolved nor any monitoring was

undertaken.

56

Annexure

List of Schools and BRC/CRC visits

District Baramulla (Kashmir Division)

Schools

1 Primary School Pati Heer

2. Primary School Peer Path

3. Middle School Kunzer

3 Primary School Hardooshoora

4 Primary School Bonagam

5 Primary School Dar Mohalla Katipora

6 Primary School Shrai

7 Middle School Kheminder Pura

8 Primary School Hoom

9 Primary School Chan Mohalla

10 Primary School Chandil

11 Primary School Luspura

12 Middle School Chakthan , Chanpura

Surprise visits to Schools

EGS Khawaza Mohalla

Middle School Nawpora

BRC

BRC Baramulla

57

District Udhampur (Jammu Division)

Schools

1. Primary School Taley Thalora

2. Middle School Chaiam

3. Primary School Sirah

4. Middle School Rathian

5. Middle School Shivnagar

6. Middle School Kothiwalla

7. Middle School Suhel

8. Middle School Jakham

9. Middle School Meldi

10. Middle School Baryal

11. Primary School Blay Rathian

12. EGS Loundana Rathian

Surprise visits to Schools

Middle School Thard

Primary School Dhub Dhuba

BRC

BRC Chennai