1 maintenance of ssa accounts based on utilization of funds in madhya pradesh

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Maintenance Of SSA AccountsBased on Utilization of Funds

in

Madhya Pradesh

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No. of Accounts & Operating LevelNo. of Accounts & Operating LevelS.No. Name of Agency No. of Bank Accounts

being operated

1 State Project Office 4

2 District Project Office 196

3 DIET 42

4 Block Office 603

5 Cluster Office 6330

6 PTA 113316

7 Panchayat 20078

8 KGBV center 200

Total 140769

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Distribution of Funds via E-Transfer• The SPO is directly transferring Funds to :

District offices Funds for various activities & redistribution

TBC Printing of text books & Materials

PTA TLE, School Grant, Teacher Grant & Maintenance Grant

Panchayats Civil works

Construction Agencies

Hostel, BRC Building & Urban Civil Works

DIETs Teachers training

State Treasury Teacher Salary , Ashram Shala

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Distribution of Funds via E-TransferFund Transfer from District Office to :

Block offices Running Expenditure & training expenses

PTA Various Activities like Cycle, Uniform, IED etc

KGBV & Girls Hostels

Recurring & Non-Recurring budget

CRC/Headstart Running Expenditure

RBC,NRBC, Platform, HDC etc

Recurring & Non-Recurring budget

When ever there is a transfer of funds through E-Transfer SPO/DPO make available the letter containing the details about fund distribution on SSA website (www.ssa.mp.gov.in) and also by post to respective agencies.

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Funds Flow under SSA-MPFunds Flow under SSA-MP

RSK(State Bank

of India)

SCERT

GOI Share

GOMP Share

RSK (Canara Bank)

DEOA.C.

TRIBAL

SCHOOL Education

TRIBAL Education

DPO DIET/PGBT

BEO/BRC

CRC/HS

KGBV, Girls Hostel

PTA Account(PS, MS, EGS, RBC, NRBC,

HDC, Ashram, Madarsa, Sanskrit Schools)

Gram/Nagar Panchayat Account

for Civil Works

TBC

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Accounting Procedure ofUtilized funds

• Grants Treated as Advances As per GOI FMP – TLE, School Grant, Teacher Grant, Maintenance

Grant, Uniforms & Civil work to PTA & Gram Panchayat

– The fund released to DIET/BRC for teacher training/ REMS

– The fund released to them BRC/CRC for office maintenance

– Fund released to Government Agencies such as TBC, MPLUN, HOUSING BOARD, AKVN, MPSEDC, SRC etc

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• The Ways of expenditure booking in the Books Of Accounts– Voucher Based Expenditure booking

• State Office

• District Office & DIET

• Block Office

• CRC office

• KGBV center

• PTA and Panchayat with grants received over Rs1.00Lakh p.a.

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– Expenditure booked as per Activity based Utilization Certificates & Completion Certificates• State Government for salary distribution, Ashram

Shala• Audited UC for the Advances given to Agencies

like TBC,MPLUN, Housing Board, SRC, & NGOs

• PTAs spending grants less than Rs1.00 Lakh p.a. and minor civil works

• Civil work - Completion Certificate required in case of all civil works

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Collection Procedure of UCs & CCs in Monthly meetings mode

• Cluster Head collects the Utilisation Certificate / Completion Certificate in monthly meeting of all surrounding Schools & Compile them at CRC level.

• BRC Cordinator also collects these UCs/CCs in the monthly meeting of Cluster Heads & Compile them at Block level.

• District office collect the UCs & CCs from all BRCs and present them to Chartered Accounts for adjustment in Concurrent/ Statutory audit

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Procedure of Adjustment of UCs

• Activities Other than Civil Works– The PTA present the Utilization Certificate in

respect of grants received, to the BRC. The vouchers remain with PTA.

– The BRC compiles all such UCs and forwards them to Distict office who in turn compile and submit to the Chartered Accountant during concurrent audit/statutory audit during concurrent audit/ statutory audit, who adjusts them into respective expenditure heads.

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• Civil Works– The designated engineer present the Completion certificate

in respect of civil works sanctioned and completed in all aspects duly entering in M-Book, to the BRC. The vouchers remain with Panchayat

– The BRC compiles all such CCs and forwards them to Distict office who in turn compile and submit to the Chartered Accountant during concurrent audit/statutory audit, who adjust them into respective expenditure heads and thus by creating fixed assets and a reduction in the Capital works in Progress (WIP).

– In case of agencies like LUN, AKVN, Housing board etc. UC & CC is directly submitted to SPO Office.

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• Training– The DIET/BRC present the Utilization Certificate in respect

of training imparted to teachers to the SPO/DPO. The vouchers remain with DIET/BRC.

– The SPO/DPO compiles all such UCs and present them to the Chartered Accountant during concurrent audit/statutory audit, who in -turn adjusts them into teachers training heads.

– In case of other agencies like SRC,PGBT etc from whom training imparted such agencies furnish the UC to the SPO certified by their Auditor .

– On the basis of these UC SPO Auditor adjusts the advance into respective heads

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Thank You

1 maintenance of ssa accounts based on utilization of funds in madhya pradesh

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