Date : 10th & 11th August , 2009

Every School BeautifulEvery Child In School

Every Child Learning

PRESENTATION onBENEFITS OF PROPER STAFFING & TRAINING in FINANCIAL MANAGEMENT

“22nd Qtly Review Meeting of Finance ControllersFinance Controllers”

2

Assam

3

Geographical Scenario

Density 340 per sq. km. (India 324 per sq. km.)

Area78,438 km²

(of this 20% is hilly terrain) 

State Boundaries

East Arunachal Pradesh, Nagaland and Manipur

West West Bengal and Meghalaya

North Arunachal Pradesh

South Nagaland, Manipur, Mizoram, Meghalaya, Tripura

International Boundary North Bhutan

West Bangladesh

Forest Cover 35.48 %

KEY SOCIO-ECONOMIC INDICATORSKEY SOCIO-ECONOMIC INDICATORS

4

Statistical DataTotal population (2001)

26655528 (Male : 13777037 ) (Female : 12878491)

Literacy Rate (2001) 64.28% (Male : 71.3 % ) (Female : 54.6% )

Sex Ratio 1000 : 965

Decadal growth rate 53.26% population (1991-2001)

No of Educational District 23

No of Educational Block 145

No of Gaon Panchayat 2569

No of Cluster 2473

No of village/Ward 23342

No of Habitations 77817

KEY SOCIO-ECONOMIC INDICATORSKEY SOCIO-ECONOMIC INDICATORS

5

Statistical Data

Village Education Committee [VEC] 19,017

Tea Garden Education Committee [TGEC] 950

Ward Education Committee [WEC] 707

Gaon Panchayat Education Committee [GPEC] 2,304

Core Education Committee [CEC] 212

School Managing Committee [SMC] 40,994

Mothers’ Group [MG] 38,250

KEY SOCIO-ECONOMIC INDICATORSKEY SOCIO-ECONOMIC INDICATORS

6

Chief Accounts officer

STAFFING PATTERN ( Accounts & Audit )

A.O -3

Mission Director

Sr. A.O Sr. Auditors -2 Internal Auditor-3

Chief Auditor

CashierAcct -4

State Level

Finance & Accounts officersof 23 Districts

A.A -4

7

Finance & Accounts officer

STAFFING PATTERN ( Accounts & Audit )

Accountant

District Mission Co-ordinator

JAO Cashier

District Level

Accountants of BRCAll Accounts personnel up to Block level are Commerce graduates

8

Accountant

STAFFING PATTERN ( Accounts & Audit )

KGBVCaretaker

Block Mission Co-ordinator

SMCsRBC

Co-ordinator

Block Level

9

IMPACT of Proper Staffing (Accounts)

Timely execution of work (includes updating of accounting data on TALLY 9)

Transparency Efficient management of fund. Timely reporting. Vigorous monitoring Regular feedback analysis at SMO&DMO.

10

Financial Monitoring Techniques

One Sr.AO/AO is entrusted with the supervision of accounts of 5-6 districts.

Monitoring Techniques and reporting framework cover various forms, certificates and structure under which block offices will report to district offices and district offices report to Head Office (SMO).

Monthly in-house review meeting of State level Accounts Officers Monthly review meeting of FAOs at State level. Monthly review cum sharing meeting of Block Accountants at District

level. Monthly visit to DMO, BMO, SMCs, etc by SMO officials. Monthly visit to BMO, KGBV,RBC & SMCs, by District Accounts

personnel .(Min. 10 days) Monthly visit to SMCs by Block Accountants. (Min. 10 days) Every month Block Accountants have to help update accounts of

minimum 10 SMCs which received more than Rs.1.00 lakh grants per year in last three years. List of such schools is to be submitted to the DMO.

11

Financial Reporting Framework

Dist. Level HO level : Monthly Receipt & Payment Account Monthly Monitoring (Activity) Report Annexure IX and XII (Quarterly) GOI 18 points (Monthly) Bank Reconciliation Statement Statement of Month wise advance positions Monthly Performance Indicator of FAO Block Level Dist. Level: Monthly Receipt & Payment Account Bank Reconciliation Statement Monthwise Advance details

12

Limitations of inadequate staff for Internal Audit

Limited coverage of units by inhouse audit team.Hindrances in internal control.

To overcome the above limitations, SSA, Assam has introduced - Concurrent Audit at Block, District & SMO level by engaging CA firms on quarterly basis .

To improve quality of accounting. To ensure correct accounts at the early stage of accounting. To help in Capacity building of Accounts personnel.

To augment internal control. Audit of SMCs by engaging CA firms -

To strengthen social accounting & monitoring with full transparency in the grassroots level.

13

CAPACITY BUILDING PROCESS

Review &

Monitoring

Impact Analysis

Training

14

APPROACH

Capacity Building of Finance & Accounts Staff is addressed at all level of SSA

State Mission Office

District Mission Office

Block Mission Office

School Management Committees

15

CONTENT OF TRAINING

Accounting system & procedures.

Adherence to procurement policies (SR&FR/FMPM).

Accounting in Software (TALLY 9).

Financial Monitoring Techniques.

Financial Reporting Framework.

Computer Skill Development.

16

Tropics of TRAINING on

Accounting system & procedures Cash Book Journal Book General ledger ( Activity wise) Bank Ledger [A/c wise] Cheque Issue Register Fund Receipt Register Bill Register Advance Ledger Stock Register ( Consumable) Fixed Assets Register File Index Register File Movement Register Bank Reconciliation-its importance. SR&FR and Manual on Financial Management & Procurement. Procurement ceiling. Vouching & maintenance of Vouchers.

Instructions & guidelines prescribed in the FR &SR are strictly adhered to

17

TRAINING on Adherence to procurement policies (SR&FR/FMPM).

Financial activities of SSA, Assam are regulated by the Financial Regulations,2003 of Axom Sarba Siksha Abhijan Mission.

Chapter V- Regulation 2 envisages the Financial Powers of Different Authority of SSA, Assam from State Mission Office to Sub-district level.

Procurement procedure : Through NIT/Short Quotation Technical and Commercial Bid Preperation of Comparative Statement Convene Purchase Committee meeting

Instructions & guidelines prescribed in

the FR & SR/FMPM

18

Accounting in Tally -9 Software [Up to district levels]

Tally -9 is adapted and used for-

Accounting in accordance with uniform Chart of Accounts

Preparation of Bank Reconciliation Statement

Data Synchronization at SMO. Reports generation and its consolidation.

19

Training imparted so far…….

2 days training on Accounts related matters for FAO, JAO, Accountant & Cashier of districts.

4 days training on Accounting and procurement procedures for Block Accountants.

2 days orientation on maintenance of Accounts in TALLY - 9 for FAO/JAO & SMO Accounts personnel.

2 days non residential Accounts training for President (s) and Member Secretary (s) of SMCs. (7 districts covering 13738 SMCs)

20

2 days non residential Accounts training for President (s) and Member Secretary (s) of SMCs

Total SMCs - 40,994 [Target participants -81,988] Simple training module has been developed. RPs are initially oriented at SMO and than practically

oriented during the training itself batch by batch. RPs are drawn from Accounts & Audit team of SMO and

from amongst the FAOs/JAOs of districts. 2 districts covered in a month.

21

2 days non residential Accounts training for President (s) and Member Secretary (s) of SMCs

22

IMPACT of Training

Improvement of quality in regular accounting.

Accuracy in all aspects of transactions. Strict adherence to FR & SR, Assam and

FMP manual of GOI.

23

Thanks