Maintenance Of SSA Accounts Based on Utilization of Funds

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Maintenance Of SSA AccountsBased on
Utilization of Funds

• in
• Madhya Pradesh

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No. of Accounts Operating Level
S.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-Transfer

• Fund 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-MP
RSK (Canara Bank)
GOI Share
GOMP Share
SCHOOL Education
RSK (State Bank of India)
SCERT
TRIBAL Education
TBC
DEO
A.C. TRIBAL
DPO
DIET/PGBT
BEO/BRC
CRC/HS
PTA Account (PS, MS, EGS, RBC, NRBC, HDC, Ashram,
Madarsa, Sanskrit Schools)
Gram/Nagar Panchayat Account for Civil Works
KGBV, Girls Hostel
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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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Accounting Procedure ofUtilized funds

• 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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Accounting Procedure ofUtilized funds

• 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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Procedure of Adjustment of UCs

• 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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Procedure of Adjustment of UCs

• 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