Date : 28th,29th & 30th Oct , 2010

Every School BeautifulEvery Child In School

Every Child Learning

PRESENTATION onPROPER STAFFING in Accounts

“27th

Qtly Review meeting of Finance ControllersFinance Controllers”

2

Map of 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 Coverage 35.48 %

KEY SOCIO-ECONOMIC INDICATORSKEY SOCIO-ECONOMIC INDICATORS

4

Statistical DataTotal population (2001)

2,66,55,528 (Male : 1,37,77,037)(Female : 1,28,78,491) (Ratio : 51.69: 48.31)

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

Sex Ratio 1000 : 965

No of Educational District 23

No of Educational Block 145

No of Gaon Panchayat 2569

No of Cluster 2473

No of village/Ward 23,342

No of Habitations 77,817

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 IN ACCOUNTS OF SSA,ASSAM

Mission Director

F & A.O.Sr. A.O.

District Mission OfficesState Mission Office

A.O. A.O. A.O.

Accountant-(4 nos.)

Acct. Asst.-(4)

Jr. A.O.-(1)

Acctt-(DMO-1) Cashier-(DMO-1)LDA Cum Acctt.

BMO-1

Cashier-(1)

7

Present Staff position in SSA, Assam

Office Position Post Sanctioned

At present vacant

SMO CAO 1 1 0

Sr. A.O. 1 0 1

Acctts Officer. 3 2 1

Accountant 4 4 0

Acctts. Assistant

4 1 3

Cashier 1 1 0

DMO FAO 23 23 0

JAO 23 21 2

Accountant 23 22 1

Cashier 23 22 1

BMO LDA Cum Accountant

145 144 1

8

Job Responsibilities of Finance & Accounts staff of SMO

Chief Accounts Officer

Over all control of Finance & Accounts matters of SSA. To assist Mission Director in discharge of his/her financial

responsibilities as well as timely & proper utilization of SSA funds as per SR & FR of SSA, Assam & MHRD norms & guidelines (FMP Manual).

Cheque drawal power up to a limit of Rs.50.00Lacs jointly by MD & CAO and beyond this, by the Chairman EC & MD.

Sr. Accounts Officer

To assist CAO in discharge of his responsibilities. Deals with financial matters & files up to Rs.2.00 Lacs independently &

strict adherence to the provision of SR&FR of SSA Assam, Procurement guidelines and FMP manual of MHRD.

Deals with the matters related to State share as well as MHRD correspondence.

Look after the matters of adjustment of advances.

9

Accounts Officer1. Budget control. 2. Allocation of fund and timely release of fund to the districts. 3. To assist planning cell in preparation of budget. 4. Impart/conduct accounts training to the SMCs, Accountants of DMOs and BMOs.5. Compilation of monthly and quarterly report for onward submission to MHRD.6. Supervision and monitoring of accounts of DMOs, BMOs etc.7. Preparation of replies/ action taken notes on outstanding audit paras.

Accountant

1. Checking of all payment bills and strict compliance of SR&FR of SSA, Assam and FMP Manual of MHRD.

2. Preparation of personal claim like pay bill, TA bill etc. 3. Preparation of vouchers/ Journals, posting of General Ledger and other ancillary ledger

accounts.4. Strict compliance of all Statutory deductions i.e. Income Tax, VAT, Service Tax etc. and

timely deposition of the same. Cashier 1. Preparation of cheques after approval of MD & maintenance of cheque issue register.2. Handling of Cash and Bank matters.3. Maintenance of day to day cash book.4. Preparation of BRS.5. Physical verification of cash in the last day of the month.

10

IMPACT of Proper Staffing (Accounts)

Timely execution of allotted works Transparency. Efficient management of fund. Timely Reporting. Vigorous monitoring. Regular feedback analysis at SPO & DPO

level. Updating of accounting data on TALLY 9

11

Financial Reporting Framework

DMO Level SMO level :

Monthly Receipt & Payment AccountsMonthly Monitoring (Activity) Report

Annexure IX and XII (Quarterly) GOI 18 points (Monthly) Report Bank Reconciliation Statement Statement of Month wise advance positions Monthly Performance Indicator of FAO of DMO

Block Level DMO Level:

Monthly Receipt & Payment Accounts Bank Reconciliation Statement Month wise Advance details Activity wise expenditure details.

12

Financial Monitoring Techniques

Monitoring Techniques and reporting framework will cover the various forms under which block offices will report to district offices and district

offices will report to Head Office (SMO). Moreover, One Sr. AO / AO is entrusted with the supervision of accounts of 5-6

districts. 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 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 3 years. List of such schools is to be submitted to the DMO.

13

Thanks