39 th review meeting of the state finance controllers
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39TH REVIEW MEETING OF THE STATE FINANCE CONTROLLERS
IPAI REVIEW-KEY OBSERVATIONS—PROCUREMENT ISSUES
28TH-29TH OCTOBER 2013
BACKGROUND
• SSA COVERS WIDE GAMUT OF ACTIVITES IN ALL THE STATES AND
UNION TERRRITORIES
• FOR UNIFORMITY AMONG THE IMPLEMENTING AGENCIES FINANCIAL
MANAGEMENT SYSTEMS AND PROCUREMENT PROCEDURES HAVE
BEEN LAID DOWN IN THE FMP MANUAL FOR PROPER
IMPLEMENTATION AND MANAGEMENT OF THE PROGRAMME
• SINCE SSA IS A CENTRALLY SPONSORED PROGRAMME,THE
IMPLEMENTING AGENCIES AT ALL LEVELS ARE REQUIRED TO KEEP
PROPER ACCOUNTS OF THE FUNDS RECEIVED BY THEM AND THE
EXPENDITURE INCURRED FROM THESE FUNDS
BACKGROUND
• TOENSURE EFFECTIVENESS ,EFFICIENCY OF OPERATIONS,
• RELIABILITY OF FINANCIAL AND OPERATIONAL
REPORTING ,COMPLIANCE WITH THE PROVISIONS OF THE
IMPLEMENTATION FRAMEWORK,
• ESSENTIALITY OF MONITORING OF BOTH PROGRAMME
IMPLEMENTATION AND OUTCOME INDICATORS ON A REGULAR BASIS
ESSENTIAL.
• SUPERVISION AND MONITORING AT THE COMMUNITY LEVEL,STATE
LEVEL AND NATIONAL LEVELHAS BEEN LAID DOWN
• INTERNAL CONTROL &INTERNAL AUDIT,EXTERNAL AUDIT,
• CONCURRENT FINANCIAL REVIEW AND MONITORING BY GOI
CONCURRENT FINANCIAL REVIEW AND MONITORING BY GOI
• INSTITUTE OF PUBLIC AUDITORS OF INDIA(IPAI) HAVE CARRIED
OUT THE FINANCIAL REVIEW OF ALL THE STATES AND UNION
TERRITORIES THRICE
• PHASE I COVERED THE PERIOD FROM2001-2002 TO 2004-05
• PHASE II COVERED THE PERIOD FROM2006-2007 TO 2008-
09(STUDY CONDUCTE D FROM OCT08-MAR10 IN THREE SPELLS)
• PHASEIII COVERED THE PERIODFROM2008-09TO2009-
11(STUDY CONDUCTE D FROMSEP10-MAR 12 IN THREE SPELLS)
IPAI-Purpose
• To analyze the Strengths and weakness in the implementation of the Scheme
• To suggest remedial measures to avoid repetition
• To Check the internal controls and procedural lapses in the various activities under the scheme.
• To address areas of concerns emanating from the financial reviews
• Procurement is an important component of SSA programme. It covers text books, teaching
learning equipments, furniture, school equipments, material required for teachers training,
office equipments, computer and accessories, civil works, hiring of experts for specific tasks
etc.
• Procurement procedure prescribed in para 111 of MFM&P for all the procurements under
SSA scheme (including NPEGEL and KGBV) is mandatory for SIS the various procedures to be
generally observed in procurements, like specific budget provision, assessment of requirement,
open tender system, floating of NIT in All India and local newspapers, constitution of Technical and
Commercial bids Evaluation Committees obtaining their recommendations in selecting the bidders,
issuing the supply orders, execution of contract/agreement etc
IPAI-Observations• IPAI OBSERVATIONS CAN BE CATEGORISED AS
1) General Observations • Includes compliance of Statutory Provisions relating to SIS, EC
Meetings etc.
2) Specific Observations-Relates to Financial Management and
Procurement issues
a) Financial aspects includes/related to maintenance of records
writing of books of accts and non-compliance of provisions of FMP
Manual
b) Procurement aspects has dealt with lapses in Procurement
Procedures, Procurement process relating to both goods services
and Civil Works and non-compliance of provisions of FMP Manual
IPAI-Key Observations
•Irregular holding of GC/EC meetings, •Not taken EC’s approval on the audited annual accounts before sending to MHRD.•Delay in release of State Share, •Non-availing of e-transfer facilities resulting in delay of receipt of funds.•Treating advances as expenditure•Excess expenditure•Incurring inadmissible expenditure
IPAI-Key Observations
• Re-appropriation of funds without obtaining sanction of the
competent authority;
• Weak accounting system;
• Non-maintenance of prescribed books of accounts like cash
book, ledger, stock & asset register, advance register;
• Not carried out annual physical verification of stocks/assets;
• Non-submission/delay in submission of UCs;
• Double entry system not followed;
IPAI-Key Observations
• Delay in supply of uniforms;• Aids and appliances not supplied to needy CWSN• Non-adherence of the prescribed procurement procedure;• Purchases without obtaining quotations• Cost effectiveness and accountability should be strictly
followed.• States need to take immediate remedial action to avoid
recurrence of such irregularities in future.• Issue suitable instructions to all functionaries for strict
compliance of the SSA financial norms and the provisions of the FM&P Manual.
IPAI -Observations
CIVIL WORKS
•Delay in execution of works including spillover
•Deficiencies in execution of works
•Third Party Quality Assurance and Monitoring of Civil Works not done
•Toilets and drinking water facility notproperly done
Andhra Pradesh
• Procurement of two tier beds for Kasturba Gandhi Balika Vidyalaya KGBV.
• SSA programme suffered an avoidable loss of Rs.0.83 lakh
(Rs.33.49- Rs.33.66 lakh
• M/s Singhi Furnishing House in the earlier bid, quoted the lowest
cost of
Rs.32,66,250 for supply of 420 two tier beds but the quote could
not be accepted because the firm did not meet the annual turnover
limit of Rs.30,00,000 which in the later bid was reduced to
Rs.20,00,000.
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
ASSAM
• Procurement of School Bags for EGS I to IV/NRBC/DUC/AIE/SSK
• Procurement of two tier beds for Kasturba Gandhi Balika Vidyalaya (KGBV
• M/s Fabricon Structural being the lowest bidder at Rs.33,49,403 vide order No.
SSA/Estt/KGBV/Purchase/382/Pt-II/2006 dated 18 August 2008. Agreement was
executed with the firm on 25 August 2008.
• M/s Fabricon Structural in its earlier bid quoted Rs.42,55,052 for 420 two tier beds and
in the second bid quoted Rs.33,49,403 which was a month later when the
specifications and other terms and conditions of the tender were identical. Such a wide
variation of almost Rs.10 lakh within a month quoted by the same firm appears
unrealistic
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
BIHAR
• Text Books
• Fire extinguishers
• Teachers training
• Aids and Appliances(Non-Utlisation)
• Computer aided learning programme covering 9
districts
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• CHHATISGARH• Payment of Central Excise Duty• Rajeev Gandhi Shiksha Mission is exempted
from payment of central excise duty. However, SPO did not avail of this benefit on purchasing computers in January 2010. Even though central excise duty was paid to the firmapply No refund claimed of the excise duty paid on this purchase
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• CHHATISGARH• Payment of Central Excise Duty• Rajeev Gandhi Shiksha Mission is exempted
from payment of central excise duty. However, SPO did not avail of this benefit on purchasing computers in January 2010. Even though central excise duty was paid to the firmapply No refund claimed of the excise duty paid on this purchase
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• Chattisgarh• Uniform Kits lying unused in DPO Janjgir
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
GUJARAT
• Printing of Educational cards/Modules
• the expenditure incurred for printing of such educational cards was
classified under 'Teachers Training' for which separate grant was earmarked
and the expenditure was incurred by diverting funds there from.
• Printing of remedial work books
• expenditure was debited to “Teachers Training” while it should have been
debited under “Learning Enhancement Programme”.•
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• Gujarat• Purchase of mini dictionary• The amount spent was to be debited to LEP grant• The dictionary was to be purchased within the
ceiling limit of Rs.20 and it has to contain minimum 8000 words and explain verbs, adjectives, synonyms etc., which will be useful to the child up to higher secondary level.
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• Haryana• Purchase of colour pencils• No action was taken to invite open tenders
and make a state level purchase at economical prices in terms of Para 112.2.6 of the Manual on Financial Management and Procurement.
• Infringement of conditions of contract by NIIT.
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• Himachal Pradesh• Electrification and cabling work in 28 Upper
Primary schools to a contractor in June, 2010 at a total cost of Rs.1.62 lakh and was to be completed by July 2010
• Delay in execution of work deprived the children of training in computer.
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• Himachal Pradesh• Procurement of material without inspection
and payment in anticipation of receipt of materials
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• Jammu & Kashmir• Purchase of Computers and Accessories.• 2008-09.• purchase of computers and accessories resulted in blocking of
Rs. 5.69 crore in shape of Bank Draft for seven months resulting in loss of at least Rs. 11.19 lakh in interest.
• Purchase Of UPS & White Board.• without inviting any bids from companies on rate contract of
DGS&D, orders for purchases valuing over Rs.17.23 Lakh were placed directly with the company in gross violation of the prescribed procurement procedure.
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• Kerala• IRREGULAR EXPENDITURE ON ACTIVITIES NOT
RELATED TO SSA - Payment of EPF.• Purchase of Laptops and LCDs for DIETs under Innovative
Activities – CAL• Purchase and supply of computer tables/chairs to BRCs during
2008-09 by the District Project Officer, Kottayam• Short supply of Maths Kit - District Project Office,Kottayam• LOSS ON PURCHASE OF HEARING AIDS• Purchase and distribution of Personal Weighing Scale and Dairy mats
to Anganvadies attached to Social Welfare Department during 2008-09• Child Census
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• Madhya Pradesh.• Irregular expenditure of Rs 6.60 crore in the
purchase of Dev Putra Magazine and loss of interest of Rs 1.00 crore
• Purchase of Computers
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• MAHARASHTRA• Computers, equipments, CDs, Operating System, Text Books
and work books during the period 08-09 to 2010-11. • Text books / work books• Absence of Bulk Purchase benefits. • Procurement of Dot Matrix Printers
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• ORISSA• In purchasing computers by placing huge
funds of Rs. 5.92 Crore• Supply of 316 upper primary science kits (UPSK)
and 316 upper primary mathematics kits (UPMK) during 2010-11
• Supply of 19,631 nos. of Hand Books for designing mathematics laboratories in schools.
•
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• PANJAB• Improper maintenance of stock register• Non-consumable items/equipments issued to persons not
related to SSA Punjab Society• Non maintenance of list/ register of Major contracts
valuing Rs. 5 lakh and above• Avoidable Expenditure of Rs. 28.15 lakh1499 computers
were purchased during June 2009• Excess payment of Rs. 1,45,672/- in printing of text books
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• Rajasthan• Purchase of green boards -purchase of green boards at
such a high cost • Printing of Work Books work books procured after the
expiry of the year 2009-10• Procurement of Science and Maths Kits• Delay in finalisation of tenders for printing work • Contract for Computer Aided Learning Programme (CALP) • Procurement of telecast film• Supply of bags to girl students
• Tamil Nadu• PURCHASE OF COMPUTERS 2008-09 and PURCHASE OF
COMPUTERS DURING 2009-10:• PROCUREMENT OF ABL CARDS AND WORK BOOKS –
PAYMENT OF V.A.T•
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• Uttar Pradesh• PROCUREMENT OF TEXT BOOKS• PROCUREMENT OF COMPUTERS
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
• UTTARAKHAND• NON MAINTENANCE OF CONTRACT REGISTERS FOR GOODS AND SERVICES
PROCURED • PURCHASE OF COMPUTERS AGAINST CAL• CONSIDERATION OF BIDS NOT FULFILLING ELIGIBILITY CRITERIA• Tender for empanelment of printers ,• Tender for Procurement of Stationery• AWARD OF CONTRACT TO HIGHEST BIDDER ON GROUNDS OF BETTER
SPECIFICATION NOT PREVIOUSLY DEFINED
•
•
• WEST BENGAL• COMPUTER AIDED LEARNING.• PURCHASE OF COMPUTERS AND TRAINING OF TEACHERS
UNDER CAL IN NADIA DISTRICT• IRREGULAR AWARD OF PRINTING WORK• PROCUREMENT OF FREE TEXT BOOKS• PURCHASE OF AIDS AND APPLIANCES FOR CWSN• IRREGULAR SUPPLY OF BI-CYCLES TO CLUSTER
COORDINATORS OF NPEGEL PROGRAMMED LEARNING.
PROCUREMENT ISSUES –Highlighted by IPAI-STATEWISE
PROCUREMENT RISKS,CONSEQUENCES,ACTION• Identifying the need and planning the purchase
Risk Likely consequences Action
Understatement of the need Purchase of unsuitable product or service
Money wasted
Need not satisfied
Analyse need accurately
Overstatement of the need Greater expense
Poor competition
Analyse need accurately
Use functional and performance requirements
Misinterpretation of user needs Totally unacceptable purchase or not most suitable product or service
Time lostIncreased costsPossible downtime
Improve consultation with users
Obtain clear statement of work and definition of need
Impractical timeframe Inadequate responses from tenderers
Reduced competition
Delivery schedule not met
Improve forecasting, planning and consultation with users
Improve communication with potential tenderers
Risk Likely consequences Action
Narrow definition or commercial specification (eg. use of brand name)
Fewer alternatives
Most suitable product or service may not be obtained
Increased costs
Define the specification in terms of required outputs
Use functional and performance specifications
Biased specification Inadequate responses from tenderers
Claims of unfair dealings
Use functional and performance specifications
Implement a control mechanism to review specification before release
Inadequate statement of requirements Variety of offers
Insufficient responses
Products offered not meeting needs
Difficult to evaluate
Be familiar with requirements
Use functional and performance specifications
Use an Expression of Interest or Request for Information to clarify requirements (be careful not to infringe intellectual property rights or copyright)
PROCUREMENT RISKS,CONSEQUENCES,ACTIONDeveloping the specification
PROCUREMENT RISKS,CONSEQUENCES,ACTION
Risk Likely consequences Action
Failure to identify potential sources
Lack of offers from suitable tenderers
Improve procurement planning processes
Improve market knowledge
Seek industry participation
Use the Industry Capability Network (ICN)
Selecting inappropriate method Need to seek offers again
Possible cost variations
Failure to obtain value for money
Improve implementation of procurement policies, guidelines and practices
Improve tender documentation and clearly identify the evaluation criteria in Request for Tenders
Provide staff with appropriate training and experience
Selecting the purchasing method
PROCUREMENT RISKS,CONSEQUENCES,ACTION
Risk Likely consequences Action
Terms and conditions unacceptable to tenderers
Loading of costs in offers
Having to modify tender terms and conditions
Disruption
Low response
Use standard documentation prepared by Crown Law
Select appropriate documentation for purchase type (ie. goods, services, goods and services, or information technology related)
Improve tender planning
Assess and allocate risks appropriately
Consult with Crown Law
Use commercially acceptable terms
Provide staff with appropriate tender planning and procurement skills
Providing inadequate information Loading of costs in offers
Variations in offers
Having to provide clarifying information, causing delays in tender closing
Additional costs
Ensure staff have appropriate tender planning and documentation training and experience
Improve tender planning and preparation
Review tender documents before issuing them and ensure evaluation criteria contain the critical factors on which assessment of tenders will be based
Purchasing documentation
S NO
STATES PHASES POSITION OF SETTLEMENT
1 A & N Islands Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
2 Andhra Pradesh Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
3 Arunachal Pradesh
Phase-I SettledPhase-II SettledPhase-III Pending - Replies / comments awaited
4 Assam Phase-I SettledPhase-II PendingPhase-III Pending - Replies / comments awaited
5 Bihar Phase-I Settled
Phase-II Pending
Phase-III Pending - Replies / comments awaited
S NO
STATES PHASES POSITION OF SETTLEMENT
1 A & N Islands Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
2 Andhra Pradesh Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
3 Arunachal Pradesh
Phase-I SettledPhase-II SettledPhase-III Pending - Replies / comments awaited
4 Assam Phase-I SettledPhase-II PendingPhase-III Pending - Replies / comments awaited
5 Bihar Phase-I Settled
Phase-II Pending
Phase-III Pending - Replies / comments awaited
S NO
STATES PHASES POSITION OF SETTLEMENT
6 Chandigarh Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
7 Chhattisgarh Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
8 D & N Haveli Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
6 Chandigarh Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
9 Delhi Phase-I Settled excepting Recovery of Rs.108.85 lakhs pending with Divisional Head.
Phase-II 3 paras pending reminder sent on 6TH June 2013.
Phase-III Response received. Examined and comments submitted on 16.10.2012. Reminder sent on 4.6.2013.
S NO
STATES PHASES POSITION OF SETTLEMENT
10 Goa Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
11 Gujarat Phase-I SettledPhase-II PendingPhase-III Pending - Replies / comments awaited
12 Haryana Phase-I Settled excepting Recovery of Rs.2985.12 lakhs ordered by Secy. Education-matter pending with Divisional Head.
Phase-II 16 paras pending reminder sent on 6th June 2013.
Phase-III Comments of State Govt. has been received recently and are under examination. Response not received last reminder sent on 4th June 2013.
13 Himachal Pradesh Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
S NO
STATES PHASES POSITION OF SETTLEMENT
14 J&K Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
15 Jharkhand Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
16 Karnataka Phase-I SettledPhase-II PendingPhase-III Pending - Replies / comments awaited
17 Kerala Phase-I SettledPhase-II PendingPhase-III Pending - Replies / comments awaited
18 Lakshadweep Phase-I File reported missing
Phase-II Pending
Phase-III Pending - Replies / comments awaited
S NO
STATES PHASES POSITION OF SETTLEMENT
19 Madhya Pradesh Phase-I SettledPhase-II PendingPhase-III Pending - Replies / comments awaited
20 Maharashtra Phase-I SettledPhase-II PendingPhase-III Pending - Replies / comments awaited
21 Manipur Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
22 Meghalaya Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
23 Mizoram Phase-I Pending
Phase-II Pending
Phase-III Pending - Replies / comments awaited
S NO
STATES PHASES POSITION OF SETTLEMENT
24 Nagaland Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
25 Orissa Phase-I SettledPhase-II One para for irregular expenditure of Rs.10.63
lakhs pending. Reminder sent on 6th June 2013Phase-III Response received. Some paras pending reminder
issued on 19th July 2012. (Discussion) 26 Puducherry Phase-I Settled
Phase-II PendingPhase-III Pending - Replies / comments awaited
27 Punjab Phase-I Settled excepting for 2 Paras due to pending court cases.
Phase-II 7 paras pending. Reminder sent on 6th June 2013.Phase-III Response received. Some paras pending
reminder sent on 4.6.2013.
S NO
STATES PHASES POSITION OF SETTLEMENT
28 Rajasthan Phase-I Settled.Phase-II 5 Paras pending last reminder issued on 29th May
2013.Phase-III Response received 120 paras settled. Pending 23
paras comments sent on 17th August 2012.
(Discussion)30 Sikkim Phase-I Pending
Phase-II PendingPhase-III Pending
31 Tamil Nadu Phase-I SettledPhase-II PendingPhase-III Pending
32 Tripura Phase-I PendingPhase-II PendingPhase-III Pending - Replies / comments awaited
S NO
STATES PHASES POSITION OF SETTLEMENT
33 Uttar Pradesh Phase-I Recovery of diversion of funds for Teacher Salary. Reminder sent on 6th June 2013.
Phase-II PendingPhase-III Response received. Only some paras relating to
procedures pending. Reminder sent on 4.6.2013.34 Uttarakhand Phase-I Settled
Phase-II PendingPhase-III Comments received and are under
examination.35 West Bengal Phase-I Settled
Phase-II PendingPhase-III Pending - Replies / comments awaited
IPAI –ITS AFTERMATH
• OUT COME OF IPAI• EC MEETINGS ARE BEING HELD AND STATUTORY PROVISIONS RELATING TO SIS ARE
ALSO BEING COMPLIED WITH• PROCUREMENT PLAN IS BEING PREPARED IN CONSONANCE WITH AWPB• IMPROVEMENT IN FUNDS FLOW DUE TO IMPROVED SYSTEMS AND BETTER BANKING
ARRANGEMENTS WITH ELECTRONIC MODE OF TRANSFER OF MONEY FROM SPD TO DISTRICTS
• STILL NEED TO ALSO FACILITATE QUICK AND CHEAPER TRANFER OF FUNDS TO VEC/SCHOOLS.
• NUMBER OF LEVELS/TRANCHES THRU WHICHFUNDS ARE FLOWING HAS IMPROVED MAINLY IN CASE OF CENTRE TOSTATE(SPD) AND FROM SPD TO DISTRICTS,BUT STILL SOMES STATES HAVE TO STREAMLINE THE SAME.
• TRENDS IN EXPENDITURE HAS INDICATED THAT CAPACITY TO UTILISE FUNDS HAVE GONE UP
• CPSMS Registration has improved• Web portal usages has shown improvement.
IPAI –ITS AFTERMATH• AREAS OF CONCERN
• Delay in release of State Share• Diversion of funds• Advances Settlement• Clearance of Audit observations• Procurement procedures not being followed• Monitoring at lower level inadequate• Training not result oriented• Community participation needs to be strengthened.• Non-Use of CAD• Miantainance and Non-Production of Records•
OUT COME OF IPAI, FINANCIAL REVIEW AND MONITORING IMPROVEMENT IN FUNDS FLOW DUE TO IMPROVED SYSTEMS AND BETTER BANKING ARRANGEMENTS WITH ELECTRONIC MODE OF TRANSFER OF MONEY FROM SPD TO DISTRICTSSTILL NEED TO ALSO FACILITATE QUICK AND CHEAPER TRANFER OF FUNDS TO VEC/SCHOOLS.NUMBER OF LEVELS/TRANCHES THRU WHICHFUNDS ARE FLOWING HAS IMPROVED MAINLY IN CASE OF CENTRE TOSTATE(SPD) AND FROM SPD TO DISTRICTS,BUT STILL SOMES STATES HAVE TO STREAMLINE THE SAME.TRENDS IN EXPENDITURE HAS INDICATED THAT CAPACITY TO UTILISE FUNDS HAVE GONE UPPROCUREMENT PLAN PREPRATION WEB PORTAL UPLOADING
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