dilip saha

Office of the State Project Director, SSA Rajya Mission, Tripura

School Education departmentGovt. of Tripura

Old Secretariat complex Agartala, Tripura (W)

Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791

E-mail: spo [email protected]

No.F.11(18-3)-SE/SSA/2009/L Dated, Agartala, ……./……../ 2013

To The Block Project Co-ordinator, SSA,(Inspector of Schools),Amarpur, Gomati District.

Subject: - Internal Audit of SSA Accounts – 2012-13.

Sir,

In partial modification of this office letter of even number 21st

January’13 on the subject referred to above, it is informed that Sri Gour Chand Debbarma, Auditor, State Office of SSA will substitute Sri Paritosh Debbarma to work with Sri Amit Kr. Debbarma in the proposed Audit work in the Office of the BPC, Amarpur during the period from 31st January’13 to 2nd February’13.

The audit programme scheduled for the Office of the BPC, Udaipur during the period January 28th-30th, 2013 has been postponed due to Assembly Election Duty of Sri Paritosh Debbarma, Auditor.

This is for favour of your information and taking necessary action.

Yours faithfully,

(A.K. Reang)Addl. State Project Director

Copy to:1. Finance Controller, State Office of SSA for information. 2. Sri Gour Chand Debbarma, Auditor, State Office of SSA for information

and compliance with a direction to submit report within 7 days from the date of completion of the Audit work.

3. Sri Amit Kr. Debbarma, Auditor, State Office of SSA for information and compliance with a direction to submit report within 7 days from the date of completion of the Audit work

Node_15\F\Jt. Director\Audit\Letter’13 Page: 1

mailto:[email protected]




Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


4. Smt. Pinku Bhowmik, Senior Computer Assistant for information. 5. Sri B.P. Banik, Office Assistant for information.

No.F.11(18-3)-SE/SSA/2009/L(III) Dated, Agartala, ……./……../ 2014.

ToThe Block Project Coordinator, SSAInspector of Schools, Chailengta,Dhalai District.

Subject: - Internal Audit of SSA Accounts 2014-15-follow-up actions on observations.

Sir,An internal audit was carried out in your office, in the office of Joint Block

Project Coordinator (Inspector of Schools, Chailengta, TTAADC) and some schools under your jurisdiction to check and verify accounts of SSA Programme for the year 2014-15 for the period from April to September, 2014. Exercise of audit was done during the period from October 28th to 31st 2014.

Accordingly, the audit team consisting of Sri Amit Kr. Debbarma and Sri Biswajit Das, Auditors of State Office of SSA has submitted detailed report based on observations.

Now, it has become necessary to take up follow up actions on the following major observations:-

1. Block Project Office, Chailengta. An amount to Rs.9,000/- was paid as loan to Sri Mangal Debbarma, Office Superintendent on 17th May,2014 for the purpose of Income Tax Return. Payment of such amount on loan is highly irregular and objectionable. Till date of audit the amount has not been realized. This is a serious lapse in view of financial transparency. Immediate action must be taken for realization of the amount.

2. Joint Block Project Office, Chailengta.(i)It is transpired from Cash Book that an amount of Rs.22,000/- is shown as expenditure on 9.4.2014 for school repairing, but no vouchers and utilization certificate were produced to the audit team. It is clearly a financial irregularity. Immediate action must be taken to regularize the matter.(ii) Again on 27.06.2014 in Cash Book an amount of Rs.50,000/- is shown as expenditure for construction of toilet, but no utilization/ adjustment of the expenditure has been done till date of audit.

3. East Tilakpara J.B. SchoolIt is observed that an amount of Rs.3,000/- has been spent from SSA Account for Mid-Day-Meal purpose. It is not permissible and the amount should immediately be refunded to SSA Account.

4. Mangalballav S.B. School The Cash Book and Bank Pass Book was found not reconciled.






Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


Contd….p/22

5. Thana Complexpara J.B. SchoolAccounts of SSA and Mid-Day-Meal are maintained in the same Bank Account and same Cash Book, it is totally irregular. Immediate action should be taken to separate the accounts.

6. Hokutwisha H.S. SchoolDespite prior information the Head-teacher of the school did not make any arrangement for audit of accounts of SSA. The teacher maintaining accounts was found absent. It was reported that he had been on duty to Bank. It seemed suspicious.

You are requested to look into the above financial irregularities and take immediate corrective step.

Detailed report on action taken must reach to the office of the undersigned by 20th December,2014.

(U.K. CHAKMA)State Project Director






Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


No.F.11(18-3)-SE/SSA/2009(L-1) Dated, Agartala ……………………2014

ToThe Joint Block Project Co-ordinator, Khumulwng,Inspector of Schools, Khumlwng ,TTAADC, West Tripura

Sub: Follow-up action on Internal Audit observations in respect of Schools under Joint Block Project Co-ordinator (Inspector of Schools) Khumulwng, TTAADC.

Sir,

You might be knowing that one Internal Audit was carried out in different schools under your jurisdiction during the period from 25.11.2014 to 26.11.2014 for checking and verification of Accounts of SSA funds allocated during the Financial Year 2014-15 up-to 2nd

quarter ending September, 2014.

Sri Saptarshi Kar and Sri Dilip Kr. Saha, auditors of State Office of SSA Rajya Mission Tripura who have carried out the Internal Audit have accordingly submitted a detailed report based on their observations made during checking and verification of SSA Accounts in the schools.

Now it has become necessary to take up follow-up actions on the major lapses and financial irregularities as contained in the Internal Audit Report.

You are requested to arrange for taking up corrective follow-up actions on the following:-

1. Chatradhankami J.B. School (SMC) (Under Mandai Block

(i) The Bank Pass Book was found not updated for a long time, this must be updated immediately. (ii)The School Authority failed to produce accounts related registers to the audit team like Cash Book, Ledger,

Cheque Issue Register, Stock Register etc. The HM may be instructed to take immediate action for opening of all register and maintain them properly and regularly.

2. Maa Saradamani J.B. School(SMC) Under Mandai Block

The Bank Pass Book was found not updated for a long time. The School Authority may be advised to update the same regularly.

3. Ramnath Cobra J.B. School (SMC) under Mandwi Block The Ledger book has not produced to the Audit Team, the School Authority may be advised to open the Ledger immediately and maintain regularly.

4. Myluma Model J.B. School (SMC) under Mandwi Block Node_15\F\Jt. Director\Audit\Letter’13 Page: 4





Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


The School Authority failed to produce Cash and Ledger Books to the Audit Team. He may be asked to update both the books.

5. Chintaharan Para J.B. School (SMC) Under Old Agartala Block

The School Authority is maintaining MDM and SSA Accounts in the same Bank Account and Cash Book. He may be instructed to immediately separate the accounts.

6. Kalyan Thakur Para J.B. School (VEC) Under Jirania Block


7. Madhabkami J.B. School Under Jirania Block


8. Pukhiri Hatai J.B. School (SMC) Under Mandai Block

SSA bank interest has been spent without approval of higher authority. The money thus spent may be refunded to SSA account.

9. Dindayal Para J.B. School (SMC) Under Mandai Block SSA bank interest has been spent without approval of higher authority. The money thus spent may be refunded to SSA account.

One Action Taken Report in case of all the schools should be submitted to the Office of the under-signed within 15th January, 2015.

Yours faithfully,

(U.K. Chakma)State Project Director

Copy to:-

Principal Officer (Education), T.T.A.A.D.C , Khumulwng for information and taking necessary action.






Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


No.F.11 (18-3)-SE/SSA/2009 (L-1) Dated, Agartala……………………..2015

MEMO

Sub: Cash verification of different schemes and other funds in School Education Department.

This has a reference to the Note of Principal Secretary, School Education Department communicated vide No.F.1(1) – PS/SE/2014/231-33 dated 27th April,2015 wherein it has been decided to take up the task of verification of Cash Books and other relevant registers/documents being maintained in the offices of the District Education Officers, Inspectors of Schools (State and ADC) and different schools.

Accordingly, one group of officials of the State Project Office will assist District Education Officer, Unakoti in Cash verification of Unakoti District during 12 May to 13 May,2015 as per schedule given below:-

All concerned shall be ready with updated accounts up to May, 2015 along with all bills, vouchers, registers and all other relevant documents. The team shall visit offices to check and verify accounts of different schemes and other funds. The team should be provided with necessary assistance and Co-operation.

(U.K. Chakma)Addl. Secretary and State Project Director

Copy to:All members of the team for information and compliance.


Name of District

Team of officers/officials

Date Venue Offices to be covered

Unakoti

1. Sri Shiladitya Bhowmik, Finance Controller

2. Sri Biswajit Das (Auditor)

12/05/2015

District Project Office, Unakoti,

Education Inspectorate, Kailsahar

District Project Office, Unakoti,

Education Inspectorate ,Kailasahar

6 H.S. schools to be selected by District Education Officer

13/05/2015

10 H.S. schools to be selected by District Education Officer





Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


District Education Officer, Unakoti District, for information and taking necessary action.Inspector of Schools, Kailasahar for information and taking necessary action.Smt. Pinku Bhowmik, Sr. Computer Assistant for information.

No.F.11 (18-3)-SE/SSA/2009 (L-1) Dated, Agartala……………………..2015

MEMO

Subject: - Audit of SSA Accounts-2014-15 upto 31st May, 2015.

Accounts of SSA will be audited for the financial years 2014-15 and 2015-16(upto 31st May, 2015). One team of auditors consisting of Sri Dilip Kr. Saha and Sri Amit Kr. Debbarma working in the State office of SSA shall accordingly conduct the audit as per schedule appended below:-

Period Offices / institutions to be covered

3rd to 6th June,2015

Block Project Office, Sonamura

Block Resource Center- Melaghar, Boxanagar and Kathalia Blocks

School Management Committee -5 Cluster Resource Center -5 Village Education Committee -5

The audit team shall visit office, Resource Centers and schools to check and verify accounts of SSA for the period mentioned above.

The BRC/CRC Coordinators, Secretary of SMCs, VECs and Accounts staff of Block Project Office shall be instructed to attend the audit with updated accounts along with all bills, vouchers, registers and all other relevant documents.

All concerned shall accordingly take appropriate action for making the audit work effective.

The audit team shall submit a comprehensive report based on the findings/observations made in course of audit of accounts along with specific suggestions to overcome the weaknesses identified. Minor discrepancies, lapses and procedural defects shall be settled on spot.


To 1. The members of audit team for information and compliance.






Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


2. Block Project Coordinator, Inspector of Schools, Sonamura, Sepahijala District for information and compliance.

Copy to:- District Project Coordinator, Sepahijala District for information.Smt. Pinku Bhowmik, Sr. Computer Assistant for information.

No.F.11 (18-3)-SE/SSA/2009 (L-1) Dated, Agartala……………….2015

MEMO

Subject: - Audit of SSA Accounts-2015-16 upto 31st May, 2015.

Accounts of SSA will be audited for the financial years 2015-16(upto 31st May, 2015). One team of auditors consisting of Sri Dilip Kr. Saha and Sri Amit Kr. Debbarma working in the State office of SSA shall accordingly conduct the audit as per schedule appended below:-


23rd to 27th June,2015

Block Project Office, Kanchanpur

Block Resource Center- Jampui, Damchara, Dasda and Pacherthal Blocks







To 1. The members of audit team for information and compliance.






Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


2. Block Project Coordinator, Inspector of Schools, Kanchanpur, North Tripura District for information and compliance.

Copy to:- District Project Coordinator, North Tripura District for information.Smt. Pinku Bhowmik, Sr. Computer Assistant for information.

No.F.11 (18-3)-SE/SSA/2009 (L-I) Dated, Agartala……………….2015

ToThe Block Project Co-ordinator,Inspector of Schools,Office of the Inspector of Schools, Kanchanpur,North Tripura District

Sub: Observations of Audit Report.Sir,

An Audit team of SSA Rajya Mission Agartala was conducted a Audit work at your office on 23.06.2015 and find the under mentioned facts and reported in the audit report.

Observations are:-

1. At the time of audit it was revealed that Rs.63792/- has been recovered from a salary bill. But the audit team could not find how much amount to be recovered and how much amount have been fixed against the said employee. About this matter no records were produced to audit.

2. Rs.15,00,000/- has been credited to the SB account of an engineer, working under District Education Office, Kailasahar, Unakoti District. The cause behind it was unknown to the audit team.

3. A DRW. is working at the office of the Block Project Co-ordinator, Kanchanpur for a long time and paid Rs. 4000/- per month without any approval of any higher authority.

Now, you are hereby requested, to inform to the undersigned what the matters behind the above mentioned observations are.

Yours faithfully,

(A.C. Das)Node_15\F\Jt. Director\Audit\Letter’13 Page: 9





Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


Copy to: Addl. State Project Director

District Project Co-ordinator (District Education Officer),North Tripura District, Dharmanagar for information


MEMO

Subject: - Audit of SSA Accounts-2015-16 upto 31st July, 2015.

Accounts of SSA will be audited for the financial years 2015-16(upto 31st July, 2015). One team of auditors consisting of Sri Dilip Kr. Saha , Sri Amit Kr. Debbarma and Sri Biswajit Das working in the State office of SSA shall accordingly conduct the audit as per schedule appended below:-


21st to 23rd July,2015

Block Project Office, Bishalgar

Block Resource Center- Charilam and jampoijola Blocks






(A. C. Das)






Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


Addl. State Project Director To

1. The members of audit team for information and compliance. 2. Block Project Coordinator, Inspector of Schools, Bishalgar, Sipahijala District for information and

compliance. Copy to:-

District Project Coordinator, Sipahijala District. for information.Smt. Pinku Bhowmik, Sr. Computer Assistant for information.


MEMO

Subject: - Audit of SSA Accounts-2015-16 upto 31st July, 2015.

Accounts of SSA will be audited for the financial year 2015-16(upto 31st July, 2015). One team of auditors consisting of Sri Dilip Kr. Saha and Sri Biswajit Das working in the State office of SSA shall accordingly conduct the audit as per schedule appended below:-


19th to 22nd

August,2015

Block Project Office, Udaipur

Block Resource Center - 2 School Management Committee -7 Cluster Resource Center -5 Village Education Committee -5





(A.C.Das)






Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


Addl. State Project Director To

1. The members of audit team for information and compliance. 2. Block Project Coordinator, Inspector of Schools, Udaipur, Gomati District for information and

compliance. Copy to:-

1. District Project Coordinator, Gomati District for information.2. Smt. Pinku Bhowmik, Sr. Computer Assistant for information.


MEMO

Subject: - Audit of SSA, RMSA and General Cash Accounts under North and Dhalai District-2015-16

Accounts of SSA, RMSA and General Cash will be audited for the financial year 2015-16(up to 31st August, 2015). One team of officers and auditors consisting of Sri B.Das (DEO north Tripura Dist.), Sri S.R Das (DEO Dhalai District) and Sri Dilip Kr. Saha & Sri Biswajit Das working in the State office of SSA shall accordingly conduct the audit as per schedule appended below:-

Name of the District

Date of visit Offices / institutions to be covered Name of the Officer and Auditors

NORTH TRIPURA District

Dharmanagar

14th, 15th and 16th September 2015

1. Pratyekroy Higher Secondary School,2. Padmabil Higher Secondary School,3. Ananda Bazar Higher secondary School.4. Baghan Higher secondary School.5. Durgaram Reang para Higher Secondary School. 6. Sribhumi Vidhyabhaban Higher Secondary School.

Sri Barun Das.(DEO North)Sri Dilip Kr.Saha(Auditor)Sri Biswajit Das(Auditor)

DHALAI DISTRICTAmbassa

17th and 18th September 2015

1. Kathal chara TMC. Higher Secodary School.

Sri S.R Das.(DEO Dhalai)Sri Dilip kr.Saha(Auditor)Sri Biswajit Das(Auditor)

The audit team shall visit schools to check and verify accounts of SSA, RMSA and General Cash for the period mentioned above.

All concerned shall be ready with updated accounts up to 31st August 2015.All concerned shall accordingly take appropriate action for making the audit work effective.

The audit team shall submit a comprehensive report based on the findings/observations made in course of audit of accounts along with specific suggestions to overcome the weaknesses identified. Minor discrepancies, lapses and procedural defects shall be settled on spot. Node_15\F\Jt. Director\Audit\Letter’13 Page: 12





Tel: (0381) 232-3976, 231-9108 Fax: (0381) 231-5791


(Smt. Kuntal Das, TCS)Joint State Project Director.

To 1. The members of audit team for information and compliance.2. District Project Coordinator, Dharmanagar, North Tripura District for information and compliance.3. District Project Coordinator, Dhalai District, Ambassa for information and compliance.



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