status of audit reports
DESCRIPTION
- PowerPoint PPT PresentationTRANSCRIPT
Status of Audit Reports
As already pointed out in the 30th Review Meeting of Finance Controllers- MHRD vide letter No.17/1/2011 dated 24th May 2011 has requested all the State Project Directors to get the accounts records of SSA for the year 2010-2011 audited in a proper and timely manner. Recurrence of the following audit observations was also pointed out.
(i) Un-reconciled accounts or funds in transit(ii) Bank reconciliation in arrears or improper
Bank reconciliation
(iii) Large outstanding Utilization Certificates
(iv) Advances being treated as expenditure.
(v) Lack of proper follow up action on old outstanding advances.
(vi) Advances given to State Govt. Department for payment of
Teacher Salary being treated as expenditure
(vii) 2 conditions imposed by PAB for release of funds for teacher
salary under SSA are not complied with
(viii) Inadequate coverage of Procurement process
(ix) All the prescribed documents are not submitted with the audit
report
In order to ensure timely submission of the audit report, streamlining the process of audit to avoid recurrence of audit observations some steps were also suggested. It was also requested that the audit report complete in all respects should be submitted to MHRD by 1st November 2011.
A copy of MHRD letter dated 24th May 2011 has again been circulated in the minutes of the 30th Review Meeting of Finance Controllers to ensure necessary action.
Status of Audit Reports for the year 2010-11 under Sarva Shiksha Abhiyan
Audit Report for the year 2010-2011 have so far been received from the following States/UTs.
Sl. No. Name of the State/UTs1. Chandigarh2.3.
It is again requested that submission of the Audit Report for the year 2010-2011 by 1st November 2011 may please be ensured.
In the last meeting of Finance Controllers it was pointed out that 17 States/UTs out of the 34 States/UTs to whom a deficiency letter pointing out the discrepancies in audited accounts and certain audit observations of concern made by the Auditor in the Audit Report were sent have not sent their 1st response despite repeated reminders. During this quarter 6 out 17 States have sent their response. The following 11 States/ UTs have still to respond to the deficiency letter sent to them.
Status of compliance of Audit Reports for the year 2009-2010
1. Arunachal Pradesh 7. Jammu & Kashmir
2. Andhra Pradesh 8. Manipur
3. Bihar 9. Mizoram
4. Chhattisgarh 10. Nagaland
5. Dadra & Nagar Haveli 11. Rajasthan
6. Goa
Similar letter sent for the year 2008-2009 have also not been responded by the following States/UTs despite repeated reminders.
1. Andhra Pradesh2. Arunachal Pradesh3. Bihar4. Chhattisgarh5. Dadra & Nagar Haveli6. Jammu & Kashmir7. Jharkhand8. Mizoram9. Nagaland
However compliance in respect of the Audit Report for the following years is still pending with the following States/UTs.
2005-
2006
Arunachal Pradesh, Andhra Pradesh, Bihar,
Haryana, Himachal Pradesh, Chhattisgarh,
Mizoram, Manipur & Nagaland
2006-
2007
Arunachal Pradesh, Andhra Pradesh, Bihar,
Chhattisgarh, Haryana, Karnataka, Kerala,
Madhya Pradesh, Manipur, Mizoram,
Nagaland, Puducherry, Sikkim, Tamil Nadu &
Tripura
2007-
2008
Arunachal Pradesh, Bihar, Chhattisgarh, Chandigarh,
Haryana, Himachal Pradesh, Karnataka, Kerala, Manipur,
Meghalaya, Maharashtra, Punjab, Nagaland, Rajasthan,
Tamil Nadu, Tripura, Uttar Pradesh, Uttarakhand &
Madhya Pradesh
2008-
2009
Andhra Pradesh, Arunachal Pradesh, Assam, Bihar,
Chhattisgarh, Chandigarh, Dadra & Nagar Haveli, Goa,
Haryana, Himachal Pradesh, Jammu & Kashmir,
Jharkhand, Karnataka, Kerala, Maharashtra, Madhya
Pradesh, Manipur, Meghalaya, Mizoram, Nagaland,
Punjab, Rajasthan, Tripura, Tamil Nadu, Uttarakhand &
Uttar Pradesh
2009-2010 Andhra Pradesh, Assam, Arunachal Pradesh,
Bihar, Chandigarh, Chhattisgarh, D&N Haveli,
Goa, Gujarat, Haryana, Himachal Pradesh,
Jharkhand, Jammu & Kashmir, Karnataka,
Kerala, Maharashtra, Madhya Pradesh, Manipur,
Meghalaya, Mizoram, Nagaland, Puducherry,
Punjab, Rajasthan, Sikkim, Tamil Nadu, Tripura,
Uttar Pradesh & West Bengal
All concerned are again requested to furnish necessary comments/ clarifications/ action taken report at the earliest.
Compliance with the Audit Objections
Attention of the Finance Controllers was also drawn to Para –110.1 of the Manual on Financial Management & Procurement which provides that in order to keep a watch over the settlement of audit objections included in the audit report of statutory auditors and Accountant General / Audit the Accounts Wing / Audit cell of the State Society will maintain a register in the format given in Annexure –XXIV setting apart separate folios for each DDO.
It also provides that progress of settlement of audit objections will be reviewed by the SPD on monthly basis and appropriate further action taken to ensure their speedy settlement.
It was pointed out that the above quarterly statement is not being received in MHRD from all the SIS regularly. This report for the quarter ending 31.3.2011 has not been received from the following State I.S. despite a reminder letter sent to the State Project Directors on 11th July 2011.
Compliance of Audit observations / objections is to be reported to GOI by the SIS regularly on a quarterly basis in the format given in Annexure-XXV.
As provided in Para-110.3 the reported compliance with the objections made by the DDOs shall be verified by the Auditor at the time of next Audit.
1. Arunachal Pradesh 12. Maharashtra2. Andhra Pradesh 13. Manipur3. Bihar 14. Mizoram4. Chhattisgarh 15. Nagaland5. Dadra & Nagar Haveli 16. Puducherry6. Daman & Diu 17. Punjab7. Himachal Pradesh 18. Rajasthan8. Jharkhand 19. Sikkim9. Kerala 20. Uttarakhand10. Lakshwadeep 21. West Bengal11. Madhya Pradesh
MHRD vide letter No.17/8/2011-SSA(DIS) dated 15th September 2011 again pointed out non receipt of the above Report for the quarter ending 30.6.2011 from the following 23 States.
As listed in the letter : (Arunachal Pradesh, Andhra Pradesh, Bihar, Chandigarh, Chhattisgarh, Dadra & Nagar Haveli, Daman & Diu, Himachal Pradesh, Jammu & Kashmir, Jharkhand, Karnataka, Lakshwadeep, Maharashtra, Meghalaya, Manipur, Mizoram, Nagaland, Pondicherry, Rajasthan, Sikkim, Tamil Nadu, Tripura & West Bengal)
All are, therefore again requested to ensure that the Register as prescribed in the Manual is maintained, compliance of objections is reviewed regularly and the quarterly report showing the position of settlement of audit objections is submitted to Govt. of India regularly every quarter by the due date.
The above Report for the Quarter Ending 30.9.2011 due to be received in the Ministry by 15.10.2011 has been received from A&N Islands only.
Status of IPAI-Reports
Delhi Phase-I : Recovery of Rs.108.85 lakhs (Diversion of funds under Teacher Grant) from State Govt’s share under SSA
Phase-II : Settled
Phase-III : Report sent on 26th September 2011.
Andhra Pradesh
Phase-I : Many paras outstanding No. response despite several reminders
Phase-II : -do-Phase-III : Report sent on 30th August 2011.
Haryana Phase-I
Phase-II
:
:
Recovery of Rs.2985.21 lakhs Recovery of Rs.1652.52 lakhs
From SG share under SSA
Phase-III : Report sent on 30.5.2011 no response reminder on 20.9.2011.
Punjab
Phase-I : 2 Paras outstanding–court case
Phase-II : 8 paras pending – under correspondence in 7 Paras PAB’s approval sought.
Phase-III : Report sent on 30.5.2011. No response reminder 20.9.2011.
Orissa
Phase-I : Closed – All settled
Phase-II : One paras requiring regularisation of expenditure Rs.10.63 lakhs pending – PAB’s approval sought.
Phase-III
: Report sent on 30.5.2011 reminder sent on 20.9.2011.
Rajasthan
Phase-I : Closed – Settled
Phase-II : Some paras pending. No response since long despite reminder letter sent on 25.8.2011.
Phase-III
: Report sent on 30.5.2011. No response. Reminder sent on 20.9.2011.
Uttar Pradesh
Phase-I : Release of Teacher Salary on estimation basis- issues pending.
Phase-II :
Phase-III : Report sent on 30.5.2011 No response reminder sent on 20.9.2011
All concerned are requested to expedite the response/Action Taken Report.
Unspent Balance under DPEP(GOI’s Share due from the States)
Sl. No.
Name of the State
DPEP Phase
Amount due
Reasons Amount Refunded
Balance still due
Reminder letter sent
on
1. Assam DPEP-I & II
Rs.409.17 lakhs
(i) Short fall in State Share
(ii) Some expenditure not claimed by SIS
Rs.31.83 Rs.377.34 lakhs
25.8.2011
Sl. No.
Name of the State
DPEP Phase
Amount due
Reasons Amount Refunde
d
Balance still due
Reminder letter sent on
2. Andhra Pradesh
DPEP-I Rs.321.66 lakhs
Short fall in State Share
- Rs.321.66 lakhs
DPEP-II (APERP)
Rs. 13533.36 lakhs
Originally a State Project subsequently education component converted into Central Project. (i) Civil Works as
expansion works of Rs.113 crore got constructed by State Govt. not covered under DPEP.
(ii) Audit disallowances (AG Audit) recovered by World Bank from Reimbursement claims.
- Rs.13533.36 lakhs
29.8.2011
Sl. No.
Name of the State
DPEP Phase
Amount due
Reasons Amount
Refunded
Balance still due
Reminder letter sent on
3. Chhattisgarh
DPEP-I & II
Rs.2070.86 lakhs
Under Reconciliation. Adjustment of advances made after closure of the Project has been reported which is not acceptable.
Rs.119.54 lakhs
Rs.1951.32 lakhs will increase to Rs.2619.82 lakhs due to reduction in liabilities and receipt of Bank Interest and other receipts.
23.9.2011
4. Gujarat DPEP-II
Rs.414.07 lakhs
(AG) Audit disallowances not recovered from concerned departments. Reimbursement claims reduced by sending Minus claims
Nil Rs.414.07 lakhs
26.9.2011
Sl. No.
Name of the State
DPEP Phase
Amount due
Reasons Amount Refunded
Balance still due
Reminder letter sent
on5. Himachal
PradeshDPEP-II Rs.42.00
lakhsNo response Nil Rs.42.00 lakhs 20.7.2011
6. Kerala DPEP-I & II
Rs.495.24 lakhs
Short fall in State share SPD has confirmed & written to SG for release of funds
Nil Rs.495.24 lakhs
26.9.2011
7. Uttar Pradesh
DPEP-II Rs.444.23 lakhs
Reimbursement of some expenditures could not be claimed by the Project due to delay in reconciliation. The society has requested for waiver.
Nil Rs.444.23 lakhs
25.8.2011
Sl. No.
Name of the State
DPEP Phase
Amount due
Reasons Amount Refunded
Balance still due
Reminder letter sent
onUttar
PradeshDPEP-III Rs.136.7
0 lakhs-do- Nil Rs.136.70
lakhs25.8.2011
8. Tamil Nadu
DPEP–I & II
Rs.74.586 lakhs
The Project could not claim. Some expenditures for reimbursement.
Nil Rs.74.586 lakhs
12.9.2011
9. West Bengal
DPEP-I & II
Rs.4468.47 lakhs
Under Process of adjustment. UCs being collected.
Rs.3051.77 lakhs
Rs.1416.70 lakhs
23.9.2011