REPORT ON MONITORING OF THE FINANCIAL MANAGEMENT AND PROCUREMENT RELATING TO SARVA SHIKSHA ABHIYAN IN JAMMU & KASHMIR

SPONSORED BY
MINISTRY OF HUMAN RESOURCE DEVELOPMENT
(DEPTT. OF ELEMENTARY EDUCATION & LITERACY) GOVERNMENT OF INDIA

INSTITUTE OF PUBLIC AUDITORS OF INDIA NEW DELHI

FEBRUARY 2008

MAP OF JAMMU & KASHMIR

ii

ACKNOWLEDGEMENTS
We are grateful to the following senior officers and executives for their co-operation, and support in this study:Ministry of Human Resource Development: Ms. Vrinda Sarup Mr. K.R. Meena Mr. S.R. Dogra Jammu & Kashmir: Mr. K.M Wani Mr. J.L Bhagat Mr. Rajinder Singh Mr. Mohammad Amin Secretary Education Department, J&K State State Project Director, SSA J&K Field Officer, SSA J&K Accounts Officer, SSA J&K Jt. Secretary Dy. Secretary Under Secretary

Team profusely thanks Shri Rajesh Gupta, faculty EDP Regional Training Institute Jammu for his help in formatting and printing of the report. The data required for the study could not be furnished by district officers Baramulla (Kashmir) despite verbal and written requests. The team had to work under very heavy odds in view of security environment in the interior of the valley coupled with hostile weather conditions.

iii

TABLE OF CONTENTS
Page No. Chapter-1 1.1 1.2 1.3 1.4 1.5 1.6 1.7 Chapter-2 2.2 Chapter-3 3.1 3.2 3.3 3.4 3.5 Chapter-4 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.11 Chapter-5 5.1 5.2 5.3 Chapter-6 6.1 6.2 Introduction Jammu & Kashmir (J&K) Important Facts Population Sarva Shiksha Abhiyan Terms of Reference for Study Profile of IPAI Methodology Organisational Setup Working of State Implementation Society/ District Level Implementation Authority/ Block Level Structure Fund Flow Funding Norms Level of Investment by State Government in Elementary Education Funding Profile Flow of Funds Non-Utilisation / Diversion of Funds Accounts Ujala Society Single Signatory Bank Account Loss of Interest Commission Charges Outstanding Imprest Double Entry System of Accounts Internal Audit Awaited Accounts Discrepancies in Accounts DIET Sopore Training of Staff Procurement Project Office Udhampur District General Budget and Actuals Annual Works Plan and Budget Budget and Actuals 1 1 1 1 2 2 3 3 5 8 11 11 11 12 14 19 22 22 22 22 23 23 24 24 24 25 26 27 28 28 30 31 32 32 32

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Page No. Chapter-7 7.1 7.2 7.3 7.4 7.5 Chapter-8 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9 8.10 8.11 8.12 8.13 8.14 8.15 8.16 Chapter-9 9.1 9.2 9.3 9.4 9.5 9.6 9.7 Chapter-10 10.1 Annexure Civil Works Civil Works District Baramulla District Udhampur Position of works in Zones General School Visits Village Education Committees Village Education Register Stock Register and Assets Register Parent Teacher Meetings Utilisation Certificate Display Boards Distribution of Text Books Drop Outs Status of Land Acquired for School Buildings School Accounts Civil Works, Maintenance and TLE Grant Release of funds in Cash/ Bearer Cheques Preparation of Annual Accounts Handbooks for MLL (Minimum Levels Learning) Mid Day Meal Surprise Visit Other Points of Interest Miscellaneous Out of School Children Computer Education Purchase of Teaching Learning Material(TLE) Defective Planning Engagement of teachers on non-teaching activities Community mobilization Drop out rate Monitoring Monitoring 36 36 37 40 41 43 45 45 45 46 46 46 46 46 47 47 47 49 49 49 49 50 50 51 51 51 52 52 54 54 54 55 55 56

HIGHLIGHTS

Un-reconciled Variations in Accounts. (Para 3.3) Percentage of funds not utilised ranged between 43% to 96 % during some years. (Para 3.3.1)

Shortfall of Rs 3507.60 Lacks in the State share at the end of 2006-2007. (Para 3.3.2)

Delay between sanction of funds by Government of India and their actual receipt by the SIS ranged between one and three months. (Para 3.4.1)

Delays ranging from 3 months to one year in releasing funds by the SIS to the Districts. (Para 3.4.2)

Prescribed time schedule in releasing funds by districts to zones and by zones to Schools/ VECS not followed. (Para 3.4.3)

Funds on some important components of the programme like ECCE, IED, Bridge courses, Community Training etc remained un-utilised due to lack of proper planning/ identification/ surveys. (Para 3.5).

The funds of the Society continued to be credited to CD account by the bank even after opening of Saving Bank account by the Society resulting in loss of interest. (Para 4.3)

Huge amounts of money was retained by staff as imprest for considerable periods without any immediate need and payments made in cash instead of by account payee cheques. (Para 4.5)

Single signatory bank accounts maintained (Para 4.2). Double Entry system of accounts was not maintained. (Para4.6)

Internal audit wing not adequately staffed. (Para 4.7) Accounts of funds released for pre-project activities not available. (Para 4.8) Instances of discrepancies in accounts in district and sub-district offices. (Para 4.9)

vi

The funds were released to DIET Sopore on the basis of norm of "per participant". Though all the participants for whom funds were released did not attend the course yet the entire amount received by the institution was shown as utilised. (Para 4.10)

Staff with no accounting qualifications was dealing with maintenance of accounts. Orientation training was also not imparted to staff. (Para 4.11)

Purchase of computers and accessories in violation of authorisation by Governing Body; purchase on single tender basis & non-availability of items in stock. (Para 5.1)

Delay in sending the Plan proposals and shortfall in actual expenditure and approved AWP&B. (Para 6.1)

Shortfall of 53 % in the execution of targeted works & non-utilisation of 56 % of funds received for works. (Para 7.1).

In consistency in decision making. RCC roofing allowed in some cases whereas no alternatives devised for works held up for want of wood. (Para 7.2)

VECS not functioning properly nor Village Education Register maintained in prescribed form. (Paras 8.1 & 2.)

75 % of text books needed for distribution only received in schools. Balance 25 % met out of old torn out stock. (Para 8.7)

Students not provided with proper seating arrangements, health check-ups and a number of classes cramped in one single room. Basic necessities of drinking water and toilet facilities not provided despite availability of funds diverted for other purposes. (Para 8.16)

Despite huge investment on purchase of computers and accessories computers were lying idle for want of trained teachers. (Para 9.2)

Information filled in the DISE form did not tally with the data available from the basic school records. (Para 9.4)

Engagement of teachers on non-teaching jobs. (Para 9.5)

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The universities of Jammu and Kashmir nominated for monitoring of SSA programme in the state neither evolved any monitoring strategy nor any monitoring was undertaken. (Para 10.3)

viii

CHAPTER-1 INTRODUCTION

1.1

JAMMU & KASHMIR (J&K)

Three regions of the J&K form part of this vast state viz. Jammu, Kashmir and Ladakh. Srinagar is J&Ks summer capital while the city of Jammu is the winter capital. J&K is a state with wide cultural and geographical contrasts. The State ranks 6th in area and 17th in population among the States and the Union Territories of India. The State consists of 22 districts, 59 tehsils, 119 blocks, 3 municipalities, 54 towns and notified area committees, 6477 inhabited villages and 281 uninhabited villages. The State of Jammu and Kashmir is the northern most state of India comprising three distinct Climatic regions viz. Arctic cold desert areas of Ladakh, temperate Kashmir valley and sub-tropical region of Jammu. There is a sharp rise in the altitude from 1000 feet to 28250 feet above the sea level within States four degrees of latitude. The state has 22 (including 8 newly created) districts out of which the districts of Leh and Kargil fall in the cold arid zone. The population is very low and thinly spread. The distance between habitations is very large and the population of the habitations is very small. At some places the habitations may comprise ten to fifteen households only. The districts of Srinagar, Baramulla, Kupwara, Pulwama, Budgam and Anantnag are located in the temperate of Kashmir valley. The valley remains snow bound during winter. Rest of the districts of Jammu, Poonch, Rajouri, Kathua, Udhampur and Doda fall in the sub-tropical zone. 1.2 IMPORTANT FACTS Capital: Summer(May-October)- Srinagar, Winters (November-April)- Jammu Languages : Urdu, Kashmiri, Hindi, Dogri, Pahari, Ladakhi, Shina Population: 101.43 Lakhs ( Census 2001) Sex Ratio :933 (Females Per 1000 Males) Area : 2,22,236 Sq Kms. Population Density : 99 (Persons Per Sq. Km) Urbanisation Ratio 23.83(All India Average: 25.7) 1.3 POPULATION

The Census population (2001) of the State, excluding the occupied areas of Pakistan and China, is 101.43 lakhs. The State with its summer and winter capitals at Srinagar and Jammu, respectively, is divided presently into 22 districts (this including 8 newly created District). In population, the State is one of the smallest in the country and accounts for less than one percent of the people enumerated in 2001.

1.4

SARVA SHIKSHA ABHIYAN

1.4.1 Aims and objectives In view of the importance of education for the development of human resources and overall progress of the nation, centrally sponsored scheme Sarva Shiksha Abhiyan was launched in the country. Sarva Shiksha Abhiyan is a programme for universalization of elementary education with a specific time frame and its main thrust is on community participation, decentralized planning and better quality of education. The basic objectives of Sarva Shiksha Abhiyan are:s All children in schools, Education Guarantee Centres, Alternate Schools, Back-to-School camp by 2003. All children complete five years of Primary schooling by 2007. All children complete eight years of elementary schooling by 2010. Focus on elementary education of satisfactory quality with emphasis on education for life. Bridge all gender and social category gaps at primary stage by 2007 and at elementary education level by 2010. Universal retention by 2010. 1.4.2 Funding pattern SSA is being financed by both the Government of India and State Government in partnership in the ratio of 75:25 during X plan period upto 2007. The government of India has revised the funding pattern for XI 5 year plan and is in the ratio of 65:35 during 2007-08 to 2008-09, 60:40 during 2009-2010 to 2011-2012 and 55:45 from 2012 onwards. State Government is liable to maintain their level of investment in elementary education as in 1999-2000 and the contribution of State share for SSA is to be over and above this investment. 1.5 Terms of reference for study

Government of India, Ministry of Human Resource Development (Department of Elementary Education and Literacy) New Delhi vide Ministrys letter No. 15/4/2004SSA(PR) dated 20th August 2007 assigned to the Institute of Public Auditors of India, New Delhi study of the implementation process of the programme Sarva Shiksha Abhiyan which inter-alia included: The aspects of financial management and related operational norms. Positioning of suitable staff for financial management. Account keeping. Flow of funds. Physical verification of assests created under SSA. Procurement, review and audit arrangements in the state.

1.6

PROFILE OF THE INSTITUTE OF PUBLIC AUDITORS OF INDIA

The Institute of Public Auditors of India is a registered society of professionals. Its main aims and objectives are to:Promote education in the disciplines of auditing, finance and accounting in public bodies. Suggest ways for effective accounting and auditing in the Central and State Governments, Public Enterprises, Public Institutions, Government aided voluntary organizations and local bodies. Undertake and conduct studies, workshops, consultancy and research in these disciplines. Organize, finance and maintain schemes for studies and for conduct of professional examinations for the grant of diplomas, certificates and awards in these disciplines. Promote, plan and assist actively with the governments and its agencies for development of sound systems of accounting, auditing and financial accountability of Panchayati Raj Institutions (PRI) and Municipalities. Promote the highest standards of professional competence and practices in disciplines of auditing and public finance. The Comptroller and Auditor General of India is the Patron of the Institute. 1.7 METHODOLOGY

A team (Team) was constituted to undertake the studies of SSA programme in J&K state. The team visited the following offices/schools: State Project Office (SPO), J&K Jammu. Two District Project Offices (DPO) namely Baramulla in Kashmir and Udhampur in Jammu District Institute of Education & Training (DIET) Sopore in Kashmir. 25 schools, 13 in Kashmir and 12 in Jammu as detailed in Annexure Two BRC centres one at Chenani in Jammu and one at Baramulla in Kashmir. Surprise visit to two schools each in Kashmir and Jammu as shown in Annexure. Basic records maintained by SPO, DPOs, BRCs, CRCs and Schools viz. Cash books, Pass books, Vouchers, Village Education Registers, Household Population Surveys, Mid-day Meal Registers, Text Book Distribution Registers, etc. were scrutinized by the team. Physical verification of construction activities was carried out. Discussions were also held with State/ District/ BRC/ CRC/ School level functionaries responsible for the implementation of SSA programme. Besides, limited interviews based on structured

questionnaire with Gram Pradhans, VECs, Headmasters, Teachers Parents of students and students were also carried out. The findings of the study on the above basis are contained and analysed in the succeeding paragraphs. 1.7 The Report has been prepared in accordance with the mandate given by the client organization and within the overall policy frame work of reporting laid down by the Central Council of the Institute. The views expressed in the Study Report are those of IPAI only and do not reflect in any manner that of the Indian Audit and Accounts Department.

CHAPTER-2 ORGANISATIONAL SETUP

2.1 As per framework drawn for implementation of SSA Programme, there would be a State Mission Authority for Universal Elementary Education (UEE). The States have to set up the State Level Implementation Society (SIS), which will carry out monitoring and operational support tasks. In District Primary Education Programme (DPEP) States, the existing society suitably modified would meet the needs of UEE. The district, block and sub block units will be set up by the state. 2.1.1 In J&K State, a Society named Ujala was established and registered on 24th of October 2000 with Registrar of Societies as an autonomous and independent body for implementation of Sarva Shiksha Abhiyan. All primary schools (PS) and upper primary schools of 14 districts of J&K state were being covered under SSA. Annual Works Plan & Budget in respect of eight additional districts created in the State were not prepared. The authorities of the Society are the Governing Body and the Executive Committee. The governing body is headed by the Honble Education Minister. The executive committee, which administers the affairs of the society, is chaired by Secretary, Department of Education. The State Project Office is the most crucial unit for implementation of the programme, which has links with the district and block level structures, state government, national bureau and all other concerned. The district level implementation authority is headed by the District Development Commissioner as Patron with Chief Education Officer (CEO)-cum-Distt. Project Officer as chairmen of District Level Implementation Committee. After the district level, there are block level structures to provide academic support and supervision, monitor implementation at gross root level and act as a vital link between the field and the District Project Office (DPO). At the bottom, the village education committee (VEC) is required to prepare plans for local needs and also monitors school level interventions and works towards community ownership of the school. 2.1.2 A current account in J&K bank was opened in the name of the Society in May 2001. The Constitution of the Governing Body, Executive Committee, SPO, District Implementation Committee and organizational charts are given below:
1 2 3 4 5 6 7&8 9-12 13 Honble Education Minister Honble Minister of State Education Principal Secretary, Planning& Development Department Principal Secretary, Finance Department Principal Secretary Education Chairman, Board of School Education Directors School Education, Kashmir/ Jammu Four Members (Educationalist) State Project Director, SSA, J&K Chairman Member Member Member Member Member Member Member Member Secretary

The Executive Committee is chaired by the Commissioner/ Secretary to Government, Education Department. The Executive Committee has the following members: 1. 2. 3. 4. 5. 6. 7. Commissioner/ Secretary, School Education One official member nominated by MHRD(GOI) A representative from Finance Department A representative from Planning Department Directors School Education, Jammu/Kashmir State Project Director, SSA Joint Director Planning, Education Department Chairman Member Member Member Members Member Member

At the state level there is a State Project Director functioning as the Chief Executive Officer of the Society. He is assisted by eight coordinators dealing with different disciplines. The following are the eight coordinators: 1. 2. 3. 4. 5. 6. 7. 8. State Coordinator, EGS/AIE State Coordinator, Pedagogy State Coordinator, Special Focused Groups & Gender State Coordinator, EMIS State Coordinator, Distance Education State Coordinator, Research, Monitoring & Evaluation State Coordinator, Civil Works. State Coordinator, Gender.

At the district level, the District Implementation Committees was constituted with the following structure:
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. District Development Commissioner Chief Education Officer cum District Project Officer, SSA District educational Planning Officer Member Principal DIET District Coordinator, Pedagogy District Coordinator, EGS/AIE District Coordinator, SFG District Coordinator, Civil Works District Coordinator, EMIS MLAs/ MLCs of the district Patron Chairman Secretary Member Member Member Member Member Member Members

Administrative Department headed by Commissioner/Secretary, Education

Directorate of School Education, Jammu headed by Director School Education, Jammu

Directorate of School Education, Kashmir headed by Director School Education, Kashmir

State Institute of Education, Jammu (Premier institution for training at divisional level) headed by Principal

State Institute of Education, Kashmir (Premier institution for training at divisional level) headed by Principal

District Institute of Education & Training headed by Principal

Chief Education Officer at the District Level (Chairman of District Implementation Committee)

District Institute of Education & Training headed by Principal

Zonal Education Officer at the Zonal Level (Chairman of Zonal Implementation Committee)

District Implementation Committee

Chief Education Officer

District Institute of Educational Training (DIET)

Zonal Education Officer/ Zonal Educational Planning Officer

District Resource Group

Zonal Resource Center

Cluster Resource Center

2.2

WORKING OF STATE IMPLEMENTATION SOCIETY/ DISTRICT LEVEL IMPLEMENTATION AUTHORITY/ BLOCK LEVEL STRUCTURE.

2.2.1 The Governing Body The governing body shall meet at least twice a year. The governing body met nine times since the inception of SSA in J&K state.
Year 2003-04 2003-04 2004-05 2005-06 2005-06 2006-07 2007-08 2007-08 Date of meetings 16/01/2003 26/08/2003 05/3/2004, 24/08/2004 21/04/2005 10/09/2005 12/04/2006 10/02/2007 05/03/2007

2.2.2

Executive Committee

The executive committee shall meet at each quarter of the year. The executive committee had met thrice only since the inception of SSA in J&K state. Year 2002-03 2006-07 2007-08 Date of meetings 18/03/2002 23 /11/2006 20/04/2007

2.2.3 District Education Project Committee (DEPC) 2.2.4 Block level Structure. It was reported that no committees exist at the district and block level. 2.2.5 Statutory requirements The Annual accounts for the years ended March 2006 had been certified by the Chartered Accountants. In the Executive committee meetings held on 23.11.2006 and 20.4.2007 it was mentioned that due to variations in the Audit Report for the year ended 2006 the same could not be submitted to the Government Of India. The report was finally submitted after a delay of about a year on 26.10.2007. The audit of accounts for the year 2006-07 was presently in progress (January 2008) though as per the prescribed time table the same was required to be despatched to Government of India by 1st December of last year. 2.2.6 The audit by the state AG was not conducted. Particulars of officers and staff sanctioned and in position in the office of State Project Director are tabulated below:
Name of the Post State Project Director State Coordinators Executive Engineers Accounts Officer Field officer Sr Adm Officer Sr Assistant System Analyst Programmers No Sanctioned 1 6 2 1 1 1 1 1 3 In Position 1 5 4 1 1 0 1 1 2 Date of Creation 15.10.2003 15.10.03/8.4.04 8.4.04/15.9.07 8.4.04/26.8.04 15.10.03 15.10.03 15.10.03 15.10.03 15.10.03 Date of Joining 25.7.2003 25.9.03/18.12.03 6.4.05/8.4.05 7.1.05 25.7.03 --22.12.03 26.9.07 28.5.04/31.5.04

Name of the Post Accountant Sr Auditor Teachers/Programme officers Research Assistant Steno Typist

No Sanctioned 1 2 4

In Position 1 1 2

Date of Creation 8.4.04 8.4.04 2.6.05

Date of Joining 14.1.05 10.1.05 10.2.06

8 6

0 6

2.6.05 15.10.03

--5.9.03/6.10.03/17.2.04/20.2. 04 23.3.05 9.9.03/29.9.03 4.1.03/11.8.03/12.12.03 10.9.2003 to 13.11.2006

Data Entry operator Jr Assistant Drivers Orderlies/Chowkidars /Machine operator TOTAL

2 2 3 23

2 2 3 19

15.10.03 15.10.03 15.10.03 15.10.2003/8.4.04/19.9 .05

68

52

Important vacancies were at the level of State Coordinator 1, Sr. Admn. Officer 1, Sr. Auditor 1, Programme Officers 2 and Research Assistants 8. The Finance Cell at the SPOs office is very small, just one Accounts Officer, One Accountant and one Senior Auditor. Besides financial and accounting functions, they are responsible for maintaining the MIS as per the FMP manual. The training of finance personnel is not adequate for timely and effectively monitoring the process of MIS. At district/ sub-district level, DGCs/ ZRPs are currently looking after the accounts work in consultation with the accounts staff at district/ sub-district level DGCs/ ZRPs are generally from teaching background and are not qualified to maintain the accounts within the framework of FMP. They need to be provided adequate training in financial and accounting matters.

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CHAPTER-3 FUND FLOW

3.1 FUNDING NORMS 3.1.1 Preparation of District Elementary Education Plan (perspective as well as Annual work Plan &Budget) by each district, apprasil of plans, approval of plans and financial outlay by the project Approval Board (PAB)precede release of funds by centre. Government of India, Ministry of Human Resource Development (Department of Elementary Education and Literacy) would release the funds approved in two installments every viz. April and September subject to certain conditions which inter-alia include the following: (a) Written commitment by State Government regarding meeting its share of SSA outlay. (b) State Government would release its matching contribution within 30 days of release of funds by the Government of India. (c) State share of SSA to be over and above the level of expenditure on Elementary Education incurred by the State for the year 1999-2000. (d) Second installment would only be released after previous installment of state share had been transferred to the Society and substantial progress has been made in expenditure as far as money already released in concerned (Expenditure of at least 50% of the funds transferred has been incurred). 3.1.2 Both the central Government and the State Government release the funds directly to SIS, which in turn release funds to the DPOs. The DPOs release funds to BRCs, and to the VECs. 3.2 LEVEL OF INVESTMENT BY STATE GOVERNMENT IN ELEMENTARY EDUCATION As per Para 88.2 of the Manual on Financial Management And Procurement ,the State Government is required to maintain their level of expenditure in Elementary Education as in 1999-2000.The State share for SSA has to be over and above the expenditure being incurred at the 1999-2000 level. Sarva Shikha Abhiyan will not substitute State funding for elementary education. The level of investment on Elementary Education during 1999-2000 to 200520006 as per the Finance Accounts is tabulated below. Finance Accounts for the year 20062007 were not approved (December 2007). The expenditure shown in the table has been booked under the following head in the Finance Accounts: Major Head 2202 General Administration, Sub Major Head 01 Elementary Education, Minor Head 101- Government Primary Schools, 102- Assistance to non-Government Primary Schools, 104- Inspection, 107- Teachers Training 800- Other Expenses

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Table is given below: (Rupees in lakhs)

YEAR Total Expenditure Funds released for SSA 35181.62 36039.27 35842.17 38101.07 41758.25 40920.46 48053.78 -----------1973.73 1008.00 6138.70 Expenditure on Elementary Education 35181.62 36039.27 35842.17 38101.07 39784.52 39912.46 41915.08

1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 2005-2006

It will be seen from the above table that state share for SSA has been over and above the expenditure being incurred at the 1999-2000 level on elementary education. The final figures for the year 2006-07 were awaited. 3.3 FUNDING PROFILE

Approved annual outlay sanctioned from 2004-05 to 2006-07 in respect of SSA was Rs.84502.20 lakh Funding profile from 2002-03 to 2006-07 is summarized below: (Rs. in lakhs)
Year Approved Annual Outlay Funds released by Central Govt State Govt Balance of the pre.year Bank interest/ Receipts Total Expenditure As per utilization Certificate 68.58 Balance %age of funds not utilized to funds available 96% Remarks

2002-03

2112.84

Nil

Nil

38760

2113.23

204.05

2003-04

5272.85

1973.73

2044.65

14.81

9306.03

3606.78

5699.26

43%

2004-05

20703.05

6908.28

1008.00

5699.26

97.10

13712.64

7803.66

5908.98

57%

2005-06

28345.16

19620.12

6138.70

5908.98

252.48

31920.29

13630.23

18290.06

58%

Variation in working out balances in the Accounts of Auditors Variation in carrying forward previous years balances in Accounts. Rs 800000 wrongly included in State Grants in the Accounts Un reconciled variation of Rs99910 between audit report and SSA accounts

2006-07

35453.99

22083.32

5989.00

1828.06

1346.93

47708.32

19908.09

27800.23

Accounts under Check by CA

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The above figures except for the year 2006-07 were taken from the accounts certified by Chartered Accountants. The accounts for the year 2006-07 were presently (Jan.2008) under preparation/ certification by the Chartered Accountants. There were, however, variations and inconsistencies in these accounts. The State Project Director in the Executive Committee meeting held on 20-04-07 informed the Committee that the Chartered Accountants engaged during 2005-06 & 2006-07 were being impressed upon to sort out the variations. The management of the Society engaged another firm of Chartered Accountants to reconcile the variations but the differences continue to persist. A balance of Rs 1 lack was kept under suspense even in the latest certified audit report for the year 2005-06 by the chartered accountants. Variations in figures were noticed not only in the Books of Accounts maintained in the District/Sub-District level but even the figures furnished by the Project Office were at variance with the figures adopted in the reports of Auditors. This may partly be due to amalgamation of accounts in respect of funds received under KGBV& NEPGEL for which though separate bank accounts were opened but the maintenance of accounts was combined. The un-reconciled variations continued even in the accounts prepared by the Project office for the year 200607.Against the closing balance of Rs 18290,06,050 certified by the Chartered Accountants for the year 2005-06,opening balance of Rs 18289,06,140 was adopted in the accounts without analysing the variation. There were glaring variations even in the accounts certified by the chartered Accountants. For example; For the year 2002-2003,after deducting an expenditure of Rs 68,57,590 from the total receipts of Rs 2113,22,860,closing balance works out to Rs 2044,65,270 against Rs.2046,05,180 shown in the accounts. The variation was not completely rectified even while carrying over the balances to the next year wherein the opening balance was again shown incorrectly as Rs 2044,64,770. Similarly the State share received during the years 2003-04 & 2004-05 was shown as Rs 1973,73,000 & Rs 1008,00,000 respectively. Against this, Rs 1969,73,000 & Rs.1000,00,000 only were actually received thus inflating the state share of grants received. The variation of Rs 4 lacks & Rs 8 lacks actually represent amounts sanctioned for the purchase of vehicles by debit to the budget of Director School Education. These vehicles do not form part of the assets of state Implementing Society. The agreement of figures is a pre-requisite for the correctness of accounts. In view of unreconciled variations it may be prudent to re-cast the accounts since inception. Notwithstanding the quality of accounts, the above funding profile revealed as under:3.3.1 Percentage of funds not utilised during the years 2002-03 to 2005-06 ranged between 43% to 96%. Non-utilisation of such a high percentage of funds obviously impedes the implementation of the programme. It was argued that the funds were not utilised due to their release at the fag end of the year. This position was not, however, correct for all the years. Except for the year 2003-04,when part of the State funds were released in March 2004,the funds for the remaining years were released well before March of that year. For example during 2004-05,Central share was released between April to October 2004 and the State share between August to October 2004 yet more than 43% of the total funds(including unspent balance of the previous year)remained unutilised at the end of the year thus targets laid down in the Annual Work plan & Budget

13

could not be achieved. During 2005-06 and 2006-07, the percentage of funds remaining unutilized to funds available were 57% and 58% respectively. 3.3.2 The financial assistance under SSA programme was in the ratio of 75:25 between the Government of India and State Governments during the X Plan. Shortfall in the State share was of the magnitude of Rs.3507.60 lacks at the end of 2006-07 as per the following details:YEAR 2002-03 2003-04 2004-05 2005-06 2006-07 Total. GOI release 1930.62 5272.85 6908.28 19620.12 22083.32 55815.19 State Share Due 643.54 I757.61 2302.74 6540.04 7361.10 18605.03 State Share Received. Nil 1969.73 1000.00 6138.70 5989.00 15097.43 Short/Excess Release (-)643.54 (+)212.12 (-)1302.74 (-)401.34 (-)1372.10 (-)3507.60 (Rs in Lacks) Remarks Pre Project releases by GOI not included

3.4

FLOW OF FUNDS

Timely availability of funds with the State Project Director and their quick transfer at lower levels down to the VEC are the key factors in timely implementation of SSA programme and to achieve its targets. 3.4.1 Funds from Central Government/State Government to SIS. Para 88 of the Manual on Financial Management And Procurement stipulates that Government Of India (GOI)would release funds to the State Implementing Society in April and September and the participating State would contribute its agreed ratio of the programme cost within 30 days of the receipt of the central contribution as per the approved sharing arrangement.Perusal of the table below would reveal that the prescribed norms were not followed in every case :(Rs in Lakhs)
YEAR Date Of Sanction of Central Share Date Of Release of Central Share. 23.04.02 22.01.03 Amount Released Date Of Receipt by SIS Date Of Sanction Of matching Share by State. ----Date Of Receipt Of State Share by SIS Amount Released by State Remarks/ Delay

2002-03

October 01,Jan & March02. November, 02 TOTAL

182.22 1930.62 2112.84

28.05.02 22.01.03

-----

-----

State Share not released -do-

2003-04

14.03.03 17.09.03 19.01.04 23.03.04 TOTAL

07.04.03 29.09.03 10.02.04 27.03.04

6.230 1936.850 3329.770 60.000 5332.850

02.06.03 29.09.03 10.02.04 07.06.04

31.03.03 21.10.03 23.01.04 17.03.04

30.07.03 14.11.03 25.03.04 25.03.04

490.000 801.200 591.260 87.270 1969.730

4 months

2 months

14

YEAR

Date Of Sanction of Central Share

Date Of Release of Central Share. 01.10.04 26.06.04 08.09.04

Amount Released

Date Of Receipt by SIS

Date Of Sanction Of matching Share by State. 16.07.04 06.08.04 16.09.04 01.10.04

Date Of Receipt Of State Share by SIS

Amount Released by State

Remarks/ Delay

2004-05

08.09.04 27.05.04 08.09.04

54.940 2000.000 4793.340

08.10.04 01-07-04 06.10.04

29.09.04 29.09.04 10.10.04 10.10.04

250.000 250.000 250.000 250.000 1000.000

2 months 1 month

TOTAL 2005-06 22.03.05 22.03.05 07.06.05 07.06.05 15.07.05 25.08.05 25.08.05 10.11.05 05.04.05 05.05.05 07.06.05 07.06.05 15.07.05 25.08.05 25.08.05 10.11.05

6848.280 898.900 4.330 4793.340 54.940 186.250 84.760 2964.240 418.900 27.04.05 17.05.05. 01.07.05 07.07.05 01.11.05 20.09..05 22.09.05 21.11.05 26.04.05 01.06.05 07.07.05 03.08.05 01.09.05 04.10.05 19.10.05 26.10.05 26-04-05 02.06.05 07.07.05 03.08.05 01.09.05 04.10.05 19.10.05 26.10.05

500.000 300.000 341.740 500.000 300.000 347.000 575.000 575.000

YEAR

Date Of Date Of Amount Sanction of Release of Released Central Share Central Share.

Date Of Receipt by SIS

Date Of Sanction Of matching Share by State. 22.11.05 24.01.06 17.02.06 24.02.06 27.02.06 28.02.06

Date Of Amount Receipt Of Released by State Share by State SIS

Remarks/ Delay

10.11-05

10.11.05

10214.47

21.11.05

22.11.05 25.01.06 17.02.06 24.02.06 27.02.06 28.02.06

300.000 1200.000 300.000 300.000 300.000 300.000 6138.740

TOTAL 2006-07 21.08.06 24.01.07 13.02.07 21.08.06 24.01.07 13.02.07

19620.130 17.350 13295.24 17.400 21.08.06 24.01.07 13.02.07 20.11.06 04.12.06 28.02.07 30.03.07 20.11.06 04.12.06 28.02.07 30.03.07

1189.000 1400.000 1400.000 1400.000 5989.000

TOTAL

22083.32

As would be seen from the above details, funds were mostly released by the Government of India in more than two instalments and in some cases at the fag end of the financial year.There was also a delay between the date of receipt of funds by the State Implementing Society and the date of its sanction by the Government of India.The delay was of about two and half months ;more than a month ; and between one to three and half months during 2002-03,2003-04 and 2005-06 respectively.The position showed improvement during 2006-07. Similarly, the State Government did not contribute its share as per the approved sharing arrangement.There was a net shortfall of Rs 3507.60 lacks in the State share upto the year ended 2007 as commented upon elsewhere.The State Government also did not

15

generally adhere to the norm of releasing the funds within 30 days of the receipt of Central contributions.Where the funds were sanctioned in time, advice to the bank to credit the funds to the Society was delayed.For example;Rs 490 lacs were sanctioned by the State on 31.03.03.The funds were credited in the account of the Society after a delay of 4 months on 30.07.03.Further,during 2004-05,Rs 250 lacs were sanctioned each on 16.09.04 & 01.10.04. but advice to the bank was delayed and both the amounts were deposited in the account of the Society on 18.01.05 after a delay of about 4 months.As there is electronic transfer of funds by the bank,such delays appear to be a deliberate attempt on the part of the State Government to delay its share of contribution to the Society.Similar delays ranging between more than a month to more than two months,were noticed during 2004-05.However,such delays were reduced to NIL for the years 2005-06 & 2006-07. 3.4.2 Funds flow from SIS to Districts As per prescribed norms,State Implementing Society is required to release the funds to districts within 15 days of its receipt from Government Of India and State Government.The date of actual receipt of funds by the SIS and the date of release to districts is tabulated below :YEAR Central Share Date/instalments 2002-03 October 2001,Jan & March 2002,Nov 2002. State Share Date/Instalments NIL Dates of release to districts and No. of instalments Released in 4 instalments ;18.9.02;4.2.03;25.2.03;26.3.03;

2003-04 2004-05 2005-06

2.6.03;29.9.03;10. 30.7.03;14.11.03; Released in 21 to 23 instalments 2.04;7.6.04 25.3.04. from 2.9.03 to 31.3.04 1.7.04;6.10.04;8.1 16.7.04;6.8.04;16. Released in 18 to 19 instalments 0.04 9.04;1.10.04 from 12.7.04 to 25.2.05 27/4,17/5,1/7,7/7, 26/4,1/6,7/7,3/8,1/ Released in 53 instalments 1/11,20/9,22/9,21/ 9,4/10,19/10,26/1 from16.5.05 to 28.2.06. 11of2005 0,22/11of 05;24/1,17/2,24/2, 27/2,28/2 0f2006. 20.7.06,21.8.06,2 12.4.06,20.11.06, Released in 76 instalments from 4.1.07,13.2.07. 4.12.06,28.2.07,3 27.4.06 to 30.3.07 0.3.07

2006-07

It has not been possible to link individual releases by the SIS with the dates of receipt of its funds from the Government Of India/State Government.This information was also not furnished by the Society as the funds were amalgamated with the un-utilised balances of the previous years.However,from the perusal of the above details,it would be seen that there were abnormal delays in the release of funds to the districts during 200203 & 2003-04 ranging from 3 months to a year.Delays were also noticed in some cases

16

during subsequent years in the actual deposit of funds released by SIS in the bank accounts of the Baramulla district test checked.For example ; Amount Component Date of release by Date of SIS credit in bank 22.12.06 22.12.06 06.08.06 14.03.07 14.03.07 12.09.06 Period of delay

91.35000 10.000 74.412

Teacher Training Seasonal Camp Salary Of Head Teacher

81 days 81 days 36 days

3.4.3 Funds flow from Districts to Sub-districts and others. The study was undertaken in two districts of Baramulla in Kashmir & Udhampur in Jammu.In a number of cases delays between two months to a year were noticed in the release of funds by the District Implementing Societies (CEOS) to sub-districts (ZEOS).Some delays in the release of funds by the ZEOS to Schools/VECS also came to notice.Such delays resulted in impeding the implementation of the programme at the grass root level.Instances are tabulated below:( Rs in lacs) District Component Amount Date of receipt by CEO 20.11.03 23.03.04 6.4.04 19.7.05 7.11.05 15.10.05 7.12.05 3.1.06 Date of release to ZEO 19.04.04 29.04.04 16.3.05 4.10.05 16.3.06 21.12.05 28.02.06 16.3.06 Period Of Delay

Udhampur --do---do---do---do---do---do---do--

Teachers Grant Innovative Activities Teacher Grant TLE UPS EGS/AIE

17.80 30.00 20.72 97.80 53.56

5 months More than 1 month About 1 year. 2 months 15 days More than 4 months More than 2 months --do---do--

Maintenance 48.88 Grant Contingency 10.95 Grant TLE for PS/UPS 51.00

17

District --do---do---do---do---do---do---do---do---do---do--

Component TLE for PS --do-Salary RT Maintenance Grant EGS/AIE Teacher Training ZRP/CRP TA Teachers Training Maintenance Grant Contingency Grant

Amount 21.20 97.80 25.08 28.05 157.34 66.64 10.95 73.71 28.05 10.95

Date of receipt Date of release Period Of Delay by CEO to ZEO 22.3.06 19.7.05 27.3.06 27.3.06 8.8.06 8.8.06 16.12.06 13.6.05 27.3.06 7.12.05 6.5.06 4.10.05 17.5.06 25.8.06 2.11.07 6.1.07 16.3.07 1 month 15 days More than 2 months More than 1 month 15 days 5 months About 3 months About 5 months 3 months

23.6.06 (partly 1 year. released) 25.8.06 28.2.06 5 months More than 2 months 15 days

ZEO Chenani received funds for School Maintenance Grant & EGS/AIE on 15.11.06 but in turn released the funds to schools after delay of 4 months on 31.03.07 & 05.03.07 respectively.Funds for TLE for Middle schools were received on 18.04.06 but were released after delay of more than 7 months on 2.12.06. ZEO Singhpora Pattan received TLE grant of Rs 30,000 on 9.12.03 but released it after more than a month on 26.01.04. ZEO Jullah received Rs 4.10 lacs on 31.03.03 towards School grant,Teacher grant,School maintenance grant and EGS grant.The funds were released to schools after delay of more than 1 & half months on 17.05.03. During 2006-07,the following funds were received by ZEO Jullah for School Grant: Opening Balance Rs 12000/Receipts (2006-07) Rs 137000/Total Rs 149000/Expenditure Rs 142000/Balance Rs Rs 7000/-

The funds were not released to the schools but were utilised on purchase of utensils which is not a legitimate charge on SSA funds.It was stated that utensils were purchased for earthquake hit people.After the earthquake it was all the more necessary to utilise the funds for which these were sanctioned.In the purchase of utensils neither any tenders were called for nor any purchase formalities followed.

18

3.5

Non -Utilisation/ Diversion Of Funds

A test check of records of District Udhampur revealed that most of the funds released by the SIS remained un-utilized at the end of December 2007.Most of these unutilized funds were meant for important components of the programme like ECCE,IED,Seasonal camps,Bridge courses ,Community Training,Innovative activities etc. and would have definitely given a fill up to the implementation if utilised.Non utilization was attributed to delay in the identification of schools/centers for the release of such funds.Apparently the targets set and the funds requisitioned as per Annual Work Plan and Budget were not based on actual identification of requirements.The position of un-utilised funds is given below in a tabular form :Particulars Innovative Activities --do-Computer Centre --do-ECCE --do-Bridge courses Salary Gender Coordinator. IED Seasonal Camps KGVB --d0-NEPGEL RENT --do-Contingency HOUSE HOLD SURVEY Furniture BRC Furniture CRC(zone Chenani) Amount 0.75 3.10 2.20 1.80 15.00 13.39 27.79 2.70 14.98 6.00 23.10 20.00 8.08 7.49 7.49 2.35 3.68 12.12 0.16 (Rs in Lakhs) Date of Receipt Unutilised Balance (As on 31st December 2007) 14.10.05 28.12.05 15-02.07 7.12.05 10.3.07 22.03.06 30.03.07 10.03.07 24.02.06 23.11.06 28.12.06 12.08.05 24.02.06 22.03.06 30.11.05 30.03.07 30.03.07 23.03.04 10.03.07 2.11.05 0.75 3.10 3.10 1.94 1.80 15.00 13.39 21.99 2.70 14.98 6.00 21.49 20.00 8.08 7.49 7.49 2.35 3.68 5.13 0.14

Community Training 3.10

19

Scrutiny of the above table revealed as under: 3.5.1 Bridge Courses As per AWP & Budget for the year 2006-07, 7613 children in the age group of 611(3289 children) and 11-14 (4324 children) were identified as Never Enrolled/Drop Outs. 222 Bridge course centres mainly residential were proposed for such children.Of the 222 centres,only 47 were opened covering only 802 children out of 7613 identified.An expenditure of Rs 0.25 lac on 31.10.07 & Rs 5.55 lac on 16.11.07 was incurred for the purpose leaving an unspent balance of Rs 21.99300 lacks at the end of December 2007.To overcome difficulties in the enrolment of such children, it was proposed to open residential centres yet the District Udhampur was not able to cover more than 11% of such children despite availability of funds. Apparently this is due either to lack of effort/inadequate planning or the identification of such children was not correct. 3.5.2. Early Childhood Care & Education (ECCE) The importance of pre-school learning and early childhood care are crucial inputs in improving the enrolment and participation of children in formal schooling.In the context of SSA,ECCE has been envisaged as an innovative exercise for which a norm of Rs 15 lacs per district has been prescribed for spending per year on ECCE related activities.The district could not utilise Rs 15 lacs released for the purpose on 22.3.06.Another instalment of Rs 13.39470 Lacs was sanctioned by the SIS on 9.3.07(received by the district on 30.3.07) and the entire amount of Rs 28.39 lacs was lying un utilised at the end of December 2007.The district (Udhampur) did not take any action to identify institutions/groups to strengthen the ECCE component in the ICDS anganwadi system resulting in non-utilisation of funds on this important component of the programme. 3.5.3. Integrated Education For Disabled. The population of Children With Special Needs (CWSN) in the age group of 6-14 years in district Udhampur was identified as under :YEAR 2003-04 2004-05 2005-06 2006-07 2007-08 Number Identified 102 3247 3436 2606 1627 School Going NA 1539 946 991 998

Rs.45.27 lacs were released to the district during the years 2003-04 to 2006-07 for expenditure on the above mentioned component.The expenditure incurred was Rs.11.04 Lacs only leaving a balance of Rs 34.23 lacs un-utilised at the end of March 2007.Thus more than 75% of funds remained un-utilised even when the percentage of out of school

20

children with Special needs was quite high during these year. No specific reasons were furnished for such a dichotomy. However, non-utilisation of large part of funds raises a genuine doubt about the correctness of population figures of children with Special needs in the district. There was quite a variation in population figures identified during 2007-08 and those shown earlier. This is further corroborated by a letter dated 23.01.07 issued by Chief Education Officer to the Zonal Officers seeking their explanation for variations in general population figures as shown in AWP&B 2006-07 and those recorded by Child Census Survey conducted in October 2006.The requirement of funds proposed by the district was merely based on expenditure norm of Rs 1200 per disabled child without preparing simultaneous plans identifying particular approaches, options and strategies required for educating the children with special needs and the amount of funds actually needed for the purpose. Even the funds of Rs 10 Lacs released by SPD on 06-08-2005 for construction of ramps to provide disable friendly facilities in schools remained unutilised (March 2007). 3.5.4 Gender Coordinator The State project Director advised the district Implementing Societies vide order dated 11.07.2005 to appoint Zonal Gender Coordinators to undertake the job of door to door advocacy for bringing out of School girl children to the Schools. An amount of Rs.2.70 lacs was sanctioned for the purpose on 31.01.2006 received by the district Udhampur on 24.02.06.There were 6725 out of school female children , 4268 (6-11) & 2457 (11-14),in the district as per AWP & Budget for the year 2007-08. Though education of girls is the primary focus in Sarva Shiksha Abhiyan yet the entire funds remained unutilised and no Gender Coordinator was appointed as on December 2007. 3.5.5. Diversion/Non utilisation. i) Rs 4 Lacs were released to the district on 11.07.2005 for purchase of furniture for BRC centres. The funds were not utilised for about a year. On 28.06.2006 four fax machines were purchased for Rs 45760.The funds sanctioned for purchase of furniture were partly utilised for purchase of fax machines primarily because the requirement of funds was not need based. ii) Out of Rs 16000 received by the Chenani zone on 2.11.2005 for purchase of furniture for CRC, Rs 14000 were pending utilisation apparently because funds were requisitioned without need.

21

CHAPTER-4 ACCOUNTS
4.1 Ujala Society The State Implementing Society was registered with Registrar of Societies, J & K Government on 24th October 2000 as `UJALA' Society. As per the Memorandum Of Association of the Society, the Governing Body was empowered to make and frame byeLaws. Accordingly `THE JAMMU & KASHMIR UJALA SOCIETY FINANCIAL

REGULATIONS,2005 were framed vide notification No 1-Ujala of 2005 dated 19.5.2005.The regulations stipulated that all the financial matters covered by the Manual on Financial Management & Procurement (FM&P) issued by Department of Elementary Education & Literacy, Government of India shall be dealt with according to its provisions. The Manual was, however, not available in the districts test checked nor was it translated into Hindi/ Urdu for wider dissemination.

4.2

Single Signatory Bank Account

The Ujala Society opened a single signatory current account No CD 269 with the Moving Secretariat main branch of J&K bank ltd on 24.05.2001.The current account remained operational till January 2005.Three single signatory saving bank accounts [numbers SB 15819,15946 (NEPGEL) & 16949 (KGBV)]were opened with the same branch of the bank on 31.7.2004,8.10.2004 and 1.5.2005 respectively. Opening of single signatory bank accounts was in contravention of the provisions contained in Para 89.1 of the Manual on FM&P. 4.3 Loss of Interest

Even after opening of the Saving bank accounts, the bank continued to credit the deposits of the Society in the Current Account upto January 2005.Central share of Rs.47.93 lacs sanctioned on 8.9.2004 was credited in the current account on 6.10.2004 even though Saving Bank Account for SSA funds was operational in the same branch of the bank with effect from 31.7.2004.State contribution of Rs.500 lacs sanctioned vide orders dated 16.9.2004 & 1.10.2004 and taken into the cash book on 10.10.2004 was again credited by the bank in the CD (current) account on 18.01.2005 and that too after a delay of more than 3 months. The Society had balance of Rs.56.99 lacs & Rs.59.09 lacs available in the CD account ending March 2004 & March 2005 respectively. The Society was thus deprived of the income which would otherwise have accrued to it on account of interest. The bank was not prevailed upon to avert the loss of income to the Society eventhough it was an important customer of the bank.
22

4.4

Commission Charges

The bank credited net amount in the account of the Society after deducting Commission charges of Rs.33361 (2002-03) and Rs.4.86 lacs (2003-04) from the grants received from Government of India. As the Society depicted gross amounts in its accounts, these charges were not reflected as a distinct item in accounts. 4.5 Outstanding Imprest

The imprest advances are intended for emergent contingent expenditure, generally of petty amounts. The Project office, however, paid huge advances of imprest to the staff month after month. These advances were paid even when sufficient imprest was already available to meet the expenditure. For example, in May 2004 there was an opening balance of Rs 25.7055 Lacs available in imprest account. A further amount of Rs 3.10 lacs was advanced during the month against which there was an expenditure of Rs 2.46 Lacs only. Apparently there was no requirement of paying the additional imprest. Similarly, huge balance of Rs 63.13 Lacs was outstanding as imprest at the end of June 2004.A further amount of Rs 3.50 Lacs was advanced during July 2004.Expenditure met out of imprest during the month was Rs 3.43 Lack only. The position of outstanding imprest during a few months is tabulated below: (Rs. in lacs) MONTH Nov 2003 Feb 2004 April 2004 July 2004 August 2004 September 2004 November 2004 August 2005 November 2005 Jannuary 2006 Feb.2006 March 2006 April 2006 August 2007 Opening Balance 2.14 2.45 3.37 63.13 6.38 63.67 6.19 3.78 0.83 1.06 1.54 1.30 0.93 0.74 Imprest Advanced Expenditure During the Month 2.20 2.00 2.05 3.50 1.98 0.80 1.59 2.50 1.10 1.00 0.50 0.30 0.25 0.30 0.96 1.99 2.85 3.43 2.00 1.77 2.02 2.54 0.81 0.52 0.75 0.66 0.81 0.43

23

The payments made through imprest were on account of rent ,purchase of fax machines, dues of BSNL etc .Such payments were required to be made by crossed Account Payee cheques alone. No specific reasons were furnished for making such payments in cash. In some cases even vouchers for medicines were paid out of Imprest though employees were governed by medical reimbursement claims as per the State Government rules. Retention of huge amounts of money by individuals in cash for considerable periods without any immediate need was not only against the canons of Financial Proriety but also resulted in loss of bank interest to the Society. There was no mechanism in place to watch speedy adjustment of such advances. 4.6 Double Entry System of Accounts. Accounting procedure prescribed in Manual of FM&P enjoins that double entry method based on mercantile system of accounting shall be followed in SSA. The Project Office including the district/sub-district offices follow cash system of accounting instead of double entry system of book keeping. 4.7. Internal Audit Internal Audit is a control that functions by examining and evaluating the adequacy and effectiveness of other controls throughout the organisation. In view of its importance, an indicative staffing structure prescribed in Manual on FM&P provides for one Audit Officer and two senior auditors preferably from Audit department. The State Society was registered in October 2000 but internal auditors were not appointed till January 2005.Of the two senior auditors appointed ,one resigned in March 2007.The post though sanctioned remained unfilled.(January 2008).The internal audit of the Project Office and of the district offices was not conducted for the years 2002-03 to 2004-05 and for the remaining years, the prescribed percentage of covering all districts and sub-district units at least once in three years was not followed. Internal Audit Report of SPD office prepared by the internal auditor for the years 2005-06 & 2006-07 brings out a number of irregularities. Instances of purchases without quotations, passing of hand written, tampered and photostat copies of vouchers for payment ,payments without availability of vouchers, incurring of refreshment charges for occasions not known, retention of huge imprest money in personal custody etc were brought out in the report. The team was not informed of action taken, if any, on these reports. There was also immediate need to strengthen the wing so that it serves the prescribed purpose. 4.8 Awaited Accounts.

i) The funds received from Government of India during 2002-03 were released for pre-project activities as per the following details: (Rs. in lacs)
Date Of Release 87.88 500.00 Amount Released To Whom Released 18.9.2002 25.2.2003 Director Schools Srinagar -----d0----

24

Date TOTAL

Of

Release

Amount 587.88 81.84 500.00 581.84 400.00

Released

To

Whom Released

18.9.2002 26.3.2003 TOTAL 4.2.2003

Director Schools Jammu ---do----

B O S E Srinagar.

The details of expenditure incurred out of these funds were not available. The team visited the office of Director School Education Srinagar. It was seen that part of the fund (Rs 517.57 lacs) was in turn released to Deputy Commissioners of Srinagar, Badgam, Anantnag, Kupwara, Pulwama, Baramulla, Leh, Kargil and SIE Srinagar but no expenditure details were on record. The Director School Education Srinagar incurred an expenditure of Rs 4.55 Lacs on 7-1-2003 for outright purchase of a building reportedly for Girls Middle School Quil Magam. The procedure followed in acquiring a ready built building was not on record. Further, payment of Rs 4.57 lacs was made vide DD dated 24.12.2002 for purchase of a vehicle. The purpose for purchase and the sanction were not available. ii) Adjustment account in respect of Rs 1282.76 lacs advanced to Board Of School Education as per following details was not on record :2002-03 2003-04 4.9 Rs 400.00 lacs Rs 882.76 lacs

Discrepancies in Accounts

(i) There were a number of discrepancies in the accounts of district and subdistrict offices at Baramulla. For example ; There were variations between the funds released by SIS and those shown received by the district. The variations were reportedly due to late receipt of funds which were accounted for during subsequent year. No reconciliation of figures was undertaken to arrive at the correct picture. Instances are : Funds shown received from SPD in the account statement 2006-07 were Rs.4059.14 lacs whereas in the utilisation certificate for the same year the figure was shown as Rs 4094.57 lacs. Again, Rs 2405.15 lacs were shown received during 2005-06 against Rs 2405.41 released, The variation was not reconciled. Cash Book was not maintained on daily basis but on monthly basis. An amount of Rs 11.90 lacs released on 24.03.07,credited in bank on 30.3.07 was taken in the cash book on 16.4.07. The account records Offices. were not maintained in a systematic manner in Zonal

25

In Tangmarg zone construction funds were released partly in cash and partly by cheques. Some other payments to the schools were also made through bearer cheques (Two Cheques dated 14.9.06 for Rs 5000/- each and cheque dated 15.9.06 for Rs 16500/-) No reasons for releasing payments in cash were furnished. In Zonal office Chandanwari, individual entries of credits were not traceable in the bank statement as the cheques were credited in lump. No reconciliation/details of consolidated figure were prepared to enable linking with individual entries. In zonal office Jullah Rs 1.64 lac received vide cheque No 4307359 dated 19.8.05 on account of salary of HT was credited in a separate Saving Bank No SG 28 on 26.9.05.The amount was transferred to the main SB account No SG 298 on 29.4.06.Thus Rs 1.64 Lacs remained outside the Societys account for about 8 months. (ii) In BRC Chenani in Udhampur district proper account of expenditure incurred was not kept. Detailed account of Rs 4.34 lacs incurred on training during 200304( Rs 3.11 lacs) & 2004-05 (Rs 1.23 lacs),was reportedly lying with a ZRP who stood relieved from the BRC on transfer in May 2005.Similarly detailed accounts of Rs 46760/paid on 5.5.07 at the rate of Rs 5845 per CRP on account of TA, contingent grant and TLM was still awaited(December 07)in the zonal office. Further, the attendance record of RETs who received training from 15.1.07 to 13.3.07 and were paid Rs 1.09 lac was not shown. 4.10. DIET Sopore The training courses conducted by DIET Sopore during the years 2003-04 to 2006-07 are tabulated below :(Rs. in lacs)
YEAR 2003-04 2004-05 2005-06 2006-07 TOTAL No of courses one NIL one one THREE 220 230 1500 180 191 1331 ZRP/CRC 12 days --do--- 12 days 2.98 3.33 18.51 2.98 3.33 18.51 Participants Participants Target Group Earmarked Attended 1050 960 Course Funds duration Sanctioned 12.20 Expenditure. 12.20

Field teachers 20 days

The funds for the courses conducted for ZRPS/CRCS were provided as per the following details :Lunch TA TLM Stationery Heating charges per course Rs 40 per day per participant. Rs 70 per day per participant. Rs 20 per participant. Rs 15 per participant. Rs 21200

26

Against 450 ZRPs/ CRPs targeted for training during 2005 to 2007 , 371 only attended but the entire amount sanctioned for 450 participants was shown as spent. The excess expenditure for the two courses as per the above norms works out to Rs 1.07 lacs. Similarly, Rs 12.20 lacs were sanctioned for training of 1050 participants during 2003-04. Against this 960 participants only attended but the entire amount sanctioned for 1050 participants was shown as spent. The expenditure on TA, Lunch, TLM & Stationery is sanctioned on the basis of per participant per day. Obviously, the funds earmarked for 169 participants who did not attend the course should have been a saving yet the entire sanctioned amount was shown as spent. In the circumstances it was not clear as to how the accounts for such courses are compiled and made to agree. The cash Book was written as and when the transactions appear and not on daily basis. 4.11 Training of Staff

The accounts of the State Project Office from inception till December 2004 were dealt by a Field Officer with no accounting qualifications. At the district and sub-district level also accounts were dealt with by staff with no accounting qualifications. The accounting staff at the State and District levels were also short of indicative staff structure prescribed for Finance & Accounts. Orientation training on planning, budgeting, accounting, procurement required to be given to all accounts and audit staff at periodical intervals was also not provided. This is an area of concern.

27

CHAPTER-5 PROCUREMENT
The Procurement Rules And Regulations for the Ujala Society have been prescribed in Chapter-V of Financial Regulations,2005 issued vide Notification dated 19.5.2005. Scrutiny of purchase files revealed as under :5.1. Project Office. (i) Computers 5.1.1 Purchase of Computers & Accessories 2004-05. The Governing Body had authorised the Society to effect the purchase of Computers and accessories from DGS&D. During 2004-05, the Society purchased 25 computers valuing Rs 9.82 lacs (bill dated 26.3.04) directly from Wipro Ltd Chandigarh without calling for tenders. The purchase was made on same terms and conditions as accepted by IT department of the State Government in December 2003.The reasons for placing orders directly on the firm was inter-alia stated to be higher prices on account of payment of departmental charges to DGS&D. In subsequent years 2004-05 & 200506,the Society placed orders for purchase of computers directly with DGS&D at lesser rates as per the following details :YEAR 2004-05 2005-06 & 2006-07. Rate per computer WIPRO Rate per computer DGS&D Rs 37765/- + charges. --------Rs 32000/-

The Information Technology department of the State Government had approved following four brands of computer systems for the State Government departments; HP, HCL, ACER & WIPRO. Purchasing computers directly from WIPRO without calling for bids from the dealers of remaining three approved systems was not consistent with purchase procedure and Governing Body authorisation. After sale service of WIPRO was subsequently found to be not satisfactory. ii) Laser Printers. Purchase of 25 HP Laser Printers model 1015 was made in March 2004 for Rs.3.57 lacs (bill no 472 dated 31.3.04) from a local firm in Jammu. The purchase was made at the rate of Rs 13699/-per printer plus taxes, on the basis of a certificate from the firm that it was a business partner of HP. The certificate from the firm was not a justification for ignoring the purchase procedure of calling the tenders to ascertain the resonability of rates.HP Laser Printers were purchased again during 2005-06 through DGS&D at a much reduced price of Rs 7820/- only per printer. Deviation from the prescribed procedure resulted in undue benefit to a local firm.

28

iii)

UPS

The Society did not follow the prescribed procedure while making the purchase of 25 UPS in May 2004.The order was placed on 16.4.2004 with a local firm at Bagat Srinagar at the rate of Rs 3000/-per UPS.No tenders to ascertain the resonability of rates were called for.The firm backed out and the orders were placed with another firm located in far flung town of Sopore in Kashmir at the rate of Rs 2900/- per UPS..The purchase valuing Rs 72500/- was made on the basis of a representation made by the firm without calling for tenders. 5.1.2. Purchase of Computers & Accessories 2005-06 & 2006-07 The following Computers and Accessories were purchased during 2005-06 & 2006-07 for new upper Primary Schools and Data Entry Operators at district and zonal level :(Rs. in lacs) YEAR COMPUTERS UPS 338 338 PRINTERS 224 198 laser Printers 56 Dot matrix 478 COST 13.48 144.84

2005-06 308 2006-07 338

TOTAL

646

676

158.32

The orders were placed with DGS&D with advice to despatch the stores direct to the consignees at the district and zonal level. The acknowledgement of receipt of computers and accessories in good condition by the concerned consignees was not on record. 5.1.3. Purchase of Camera As per the Schedule of Fixed Assets for the year 2003-04, the Society purchased a camera for Rs.9200/- The said Camera was neither in stock nor the procedure of purchase followed was on record. 5.1.4. Single Tender Purchase Purchases as per instances given below, were made without calling quotations.Neither any purchase committee was formed nor any specifications for the items to be purchased were prepared . i) Sony Camera was purchased from District Coordinator Civil Works Anantnag on 29.3.04 for Rs 40000/-.The Camera was reportedly purchased for monitoring of works of Srinagar. Purchase of a Camera already in possession of a private person without ascertaining reasonability of rates contravened the prescribed purchase procedure. Another Sony Executive Digital Camera was purchased from Sony dealer for Jammu on 28.4.06 for Rs 19090/-only. ii) One LCD Projector Panasonic was purchased on 13.1.04 from a local firm of Bakshi Nagar Jammu. The projector was purchased for Rs 1.97 lac on a single tender

29

basis. Specification requirements of the projector were also not decided before effecting the purchase. iii) Two Air Conditioners valuing Rs 76326/- were purchased during 200304.The purchase was made without calling for quotations.Approval of the State Project Director was accorded on the bill itself.(Bill N0 11087 dated 22.4.03 of Abrol Enterprises Jammu). iv) A copyprinter was purchased during 2004-05 for Rs 2.50 lacs/-No quotations were called for.The purchase was made from Gestetner firm on a negotiated rate and approval of the Project Director was accorded on the quotation of the firm itself.Specification of the item was also not prepared before purchase. 5.1.5 Non-availability of Files. Files in respect of following purchases were not forthcoming:(Rs. in lacs) COMPUTERS PHOTOCOPIER DIGITALCOPIER VEHICLES ---do--2003-04 2003-04 2004-05 2002-03 2003-04 10.83 3.25 4.19 13.55 4.13

5.1.6 Furniture/Fixtures & Office Equipment As per the Auditors Report following expenditure was incurred on the purchase of furniture/ fixtures & office equipment:(Rs. in lacs) YEAR 2003-04 2004-05 2005-06 TOTAL Furniture/Fixtures 8.60 2.49 4.60 15.69 Office Equipment ---10.77 0.46 11.23

The stock position and the purchase files produced did not work out to the above details. 5.1.7 Stock Registers One AC valuing Rs 30500/- & one Laptop valuing Rs 1.05 lac were issued at the residence/ use of the Chairman Governing Body on 22.4.03 & 31.3.04 respectively. These items were returned back in store in March 2007 and were lying un-utilised. 5.2 Udhampur District i) The district office purchased 18 digital copiers plus accessories vide invoice dated 28.2.04 from Gestetner Nanak Nagar Jammu for a total cost of Rs.12.57

30

lacs. The firm was approved by the Stationery and Supplies department of the J & K Government. It was seen from the notification issued by the Directorate of Stationery & Supplies Jammu that six firms were approved by the department for the purchase of Photocopiers yet no reasons were on record for the purchase of photocopiers of this particular brand and model. ii) One Nokia mobile was purchased for Rs 16400/-vide bill dated 28.2.05 of Kingsway Jammu. Books for Rs 53280/- were purchased from Sahitya Sangam Delhi vide bill No 739 dated 21.1.05.The justification and the procedure adopted to ascertain the reasonability of rates of these purchases were not on record. iii) Furniture articles purchased on 26.10.07 were transported to different zones by hiring twelve trucks at a cost of Rs 57200/- from a private company. Neither any quotations were collected nor reasonability of rates was ascertained. 5.3 General

Visits to Schools revealed that VEC members were generally taking no interest in Procurement. This was handled by a staff member at the school level. Some of the VEC members were, however, made to sign the vouchers. There was no annual procurement plan at the district level. Separate budget for procurement was also not prepared. Requirement of funds as per the prescribed norms was reflected in Annual Works Plan of the district.

31

CHAPTER-6 BUDGET AND ACTUALS

6.1. Annual Works Plan and Budget The position of approval of AWP&B was as under:S.No. Year Received from DPOs Date of submission to Govt. of India Date of approval by PAB 10.07.03 Conveyed to DPOs & others

2003-04 ( Project office was established in August 2003)

October 03

2 3 4

2004-05 2005-06 2006-07

06.05.04 15.03.05 28.02.06

16.06.04 03.05.05 01.03.06

18.06.04 03.05.05 26.04.06

29.06.04 18.08.05 17.07.06

From the perusal of the table it would be seen that :The Plan proposals were sent late as a result approval of the PAB was also received late. The process of submission of proposals and their approval by the PAB should have been completed before 31st March every year.This would have enabled Government Of India to release the first instalment of funds in April every year and the activities could have been taken up in right earnest as per plan. The SPO had also delayed the communication of approved plans to District Project Officers in turn delaying the actual execution of the scheme. Annual Plans of District Baramulla and Udhampur did not contain budget proposals. The budget was stated to be prepared at SPO level. It was also observed that the process of core planning was not being followed as required under the Manual on FM&P 6.2 Budget & Actuals

Table below indicates activity-wise outlay approved and the expenditure as reported against each component for the years 2004-05 to 2006-07.

32

Year 2004-05 (Rs in Lakhs)

Activity Approved by AWPB Actual as reported Expenditure Difference (Bas per C) income & expenditure statement (C ) 460.028 1944.633 1194.359 447.230 141.963 150.482 369.941 2739.323 279.512 7727.473 30.000 7757.473 (D) 359.034 -392.464 84.321 67.964 250.339 -123.606 -369.941 433.665 -123.061 186.249 45.400 231.649 % of shortfall (A:B)

(A) Out of School Children Primary & Middle Schools Teachers' Salaries Trainings BRC/CRC Others Innovative Activities Civil Works Management Cost Total NPEGEL Grand Total 2119.218 3266.565 2393.250 1401.189 685.588 668.310 700.000 8092.866 920.500 20247.486 306.510 20553.996

(B) 819.062 1552.169 1278.680 515.194 392.302 26.876 0.000 3172.988 156.451 7913.722 75.400 7989.122

(E) 61.351 52.483 46.571 63.232 42.779 95.979 100.000 60.793 83.004 60.915 75.400 61.131

Year 2005-06 (Rs in Lakhs)

Activity Approved by Actual as AWPB reported Expenditure Difference (B-C) as per income & expenditure statement (C ) (D) 835.70726 71.296 3223.22217 3950.59708 549.16349 185.67449 168.12511 23.59678 3736.36591 695.34783 13367.800 118.1451 13485.945 565.891 1413.407 289.923 377.379 -17.047 549.795 4045.448 -266.694 7029.397 512.575 7541.972 %age of shortfall (A:B)

(A) Out of School Children 2286.251 Primary & Middle Schools Teachers' Salaries Trainings BRC/CRC Others Innovative Activities Civil Works Management Cost Total NPEGEL/KGBV Grand Total 3832.680 8206.182 855.190 1018.958 617.272 594.090 8923.878 740.000 27074.501 787.120 27861.621

(B) 907.003 3789.113 5364.004 839.086 563.053 151.078 573.392 7781.814 428.654 20397.197 630.720 21027.917

(E) 60.328 1.137 34.635 1.883 44.742 75.525 3.484 12.798 42.074 24.663 19.870 24.527

33

Year 2006-07 (Rs in Lakhs)

Activity Approved by AWPB Actual as reported Expenditure as per income & expenditure statement (C ) 1062.384 3000.358 6059.643 357.200 14.410 341.068 125.193 7492.898 1115.203 19568.358 141.688 19710.046 Difference %age of shortfall (B-C) (A:B)

Out of School Children Primary & Middle Schools Teachers' Salaries Trainings BRC/CRC Others Innovative Activities Civil Works Management Cost Total NPEGEL Grand Total

(A) 1773.524 2500.688 9678.600 895.704 935.118 334.314 645.520 17432.256 755.550 34951.274 46.425 34997.699

(B) 1456.166 2500.688 8048.550 767.004 595.112 278.426 535.766 16359.104 623.197 31164.013 44.175 31208.188

(D) 393.782 -499.670 1988.907 409.804 580.702 -62.642 410.573 8866.206 -492.006 11595.655 -97.513 11498.142

(E) 17.894 0.000 16.842 14.369 36.360 16.717 17.002 6.156 17.517 10.836 4.847 10.828

The table above indicates activity-wise outlay approved by AWP&B which includes previous years spill over and the expenditure as reported against each component for the year 2004-05, 2005-06 and 200607 respectively. Overall short fall between the approved AWP&B and the actual expenditure as reported during the three years was: 2004-05 2005-06 2006-07 : : : 61%. 25%. 11%

The high rate of short fall in the range of 61% to 11% was due to inappropriate planning. Actual expenditure as reported to PAB while getting approval of AWP&B and actual expenditure as per income and expenditure statement varied as under: 2004-05 2005-06 2006-07 : : : Rs 232 lakhs. Rs 7542 lakhs. Rs 11499 lakhs

The large variations show that MIS particularly relating to Finance and Accounts was not adequate.

34

Since the expenditure reported to PAB was more than the actual expenditure particularly during 2004-05 and 2005-06, it shows that the SIS had a much higher opening balance than shown in the AWP&B.

35

CHAPTER-7
7.1 Civil Works The Society took-up 10887 Civil works upto March 2007 for execution within the State against the target of 11619 works. Of the Civil Works taken up, 5473 works only were completed as of December 2007 resulting in shortfall of 53%.of the targeted works Funds to the tune of Rs 30371 Lakh were received by the Project Office against which expenditure of Rs 13164 Lakh only was incurred as of December 2007.This constituted non-utilisation of almost 56% of funds received. The position is given below in a tabular form:PHYSICAL
S. No. Type of work Target upto 2006-07 3806 Taken up Completed & taken over %age Completed not taken over 60 In progress Not taken up

1.

Primary school Middle school Addl. Class room BRC CRC

3485

1637

43

1788

321

2.

665

625

171

26

24

430

40

3.

5522

5284

2615

47

65

2609

238

4. 5.

116 611 10720

105 591 10,090

68 396 4887

59 65 45%

8 11 168

29 184 5040

11 20 630

NPEGEL 1. 2. 3. Addl. Class room Toilet Facility Drinking water Facility 283 301 301 885 KGBV Grand Total 14 11619 2 271 262 262 795 0 184 201 201 586 0 47% 65 67 67 67 0 196 10 9 9 28 2 5223 12 732 77 52 52 181 12 39 39 90

10887 5473

36

FINANCIAL (Rs in Lakh) S.No 1 2. 3. 4. 5.. Type Of Work Primary School Upper Primary School BRC CRC Additional Class Room NPEGEL 1. 2. 3. Additional Class Room Drinking Water Facility Toilet Facility KGBV TOTAL 566 60 90 240 30771 368 40 60 -13164 65 67 67 -44% Allotment upto Expenditure upto Percentage March 2007 December 2007 15224 3990 696 1222 8283 6548 1026 408 792 3922 43 26 59 65 47

Obviously, the progress of Civil Works was very slow. A work should normally be completed within a period of 4-6 months. The work taken up for execution during the year 2006-07 and earlier should have been completed by December 2007 but 53% of works remained incomplete despite availability of funds. In the annual plans the slow progress in the execution of works was attributed inter-alia to absence of effective VECs and its members not taking active and vibrant part in the construction of works and nonavailability of requisite technical staff to supervise and check the quality of works .The Project Office is, however, not completely correct in its plea as 4 Executive Engineers are in place now. Moreover, the work of construction in the field was already being looked after by the concerned staff members. The delay was also attributed to severe winter (December to March) in many districts when no work takes place.

7.2

District Baramulla During the years 2004-05 to 2006-07, 1140 Civil Works were taken up for

execution, for which Rs 3289.25 Lakh were released to respective zonal officers. The physical and Financial status of the works is given in the table below:-

37

Physical and Financial Status Of works in district Baramulla

Year Target/ taken up Amount released (in lakhs) (3) Works completed %age of completions Incomplete %age Reasons for incompletion

(1)

(2)

(4)

(5)

(6)

(7)

(8)

Primary School 2004-05 2005-06 38 78 152.00 312 38 6 100 8 72 Nil 92 Timber not available 145 -Timber not available 32 in progress

2006-07

251

1104

247

98

Middle school 2004-05 10 60 7 67 3 33 1- Timber not available 2 Public Dispute 13 For want of timber 4 In Progress 3 Public Dispute 25 For want of timber 25 In Progress

2005-06

20

120

Nil

20

100

2006-07

50

330

50

100

Addl. Class Room 2004-05 78+13 117 52 37 13 55 41 45 15- Land Dispute 14 Collapsed in E.Q 12 Timber not Available 136 Timber not available 355 In progress

2005-06 2006-07

525

866.25

34

6%

491

94

616

1035.25

38

BRC 2004-05 6 36.00 5 83 1 17 1 Not taken up for not availability of land 1 Not taken up for not availability of land -

2005-06

100

2006-07

CRC 200405 200506 20 40 15 75 5 25 5- Non availability of timber 2 Land not available 35 in progress -

50

100

13

26

37

74

200607 Grand total

1140

3,289.25

172

15

968

85

Further out of 1140 works 968 works which constitute 85 % of the total works were still incomplete as of October 2007.Out of 968 incomplete works 409 works were completed upto roof level and held up for want of timber required for providing trusses. The shortage of timber was due to court restrictions on the cutting of trees. It was seen that almost 50% of the works were held up for want of wooden trusses. No alternative measures were devised to complete the pending works which were further subject to vagaries of weather. During the school visits, it was noticed that in one middle school at Kunzer in Tehsil Tangmarg the buiding had been completed by laying concrete slab thereby avoiding the need for use of wood and CGI sheets over timber trusses. The permission to lay RCC slab was accorded by the state project coordinator (Civil works) on 5-10-2005. Kunzer (Tangmarg) is prone to very heavy snowfall with winter temperatures being below freezing point. If laying of concrete slab was feasible in that area the same could be considered for other areas like Uri where most of the works were incomplete for want of timber. The climatic conditions in Uri are not as severe as in Tengmarg. Further, in 20

39

cases the works had been held up due to "Public Dispute". Apparently the Project authorities had not ensured clear title to land before start of the work. The land acquired should be free from all encumbrances and transferred in the name of the school in the Revenue Records before start of the work. Had this been done the disputes on this account could have been avoided. 7.3 District Udhampur

In district Udhampur 952 works were taken up for execution during the years 2004-05 to 2006-07.Funds to the tune of Rs 2738.50 Lakh were received by the district. As of December 2007 an expenditure of Rs 1337.44 Lakh was incurred on these works which constitute utilisation of only 49 % of the funds received. On the physical side, out of 952 works,312 works only were completed thus achieving a target of 33 % only. Physical & Financial status of works in district Udhampur

Target Amt. released Completed taken up Primary School

%age

Incompleted/ %age Disputes Not Expenditure in progress started

2004-05

50 25

200.00 100.00

40 22

83

17

163.30 91.00

2005-06

60

240.00

38

63

18 3

37

186.81

2006-07 Total

226 361

904.00 1444.00

9 109.00

4 30

146 173

96 70

3 9

68 70

281.10 722.21

Middle School

2004-05

24.00

50

50

18.50

2005-06

18

108.00

11

61

39

77.00

2006-07

57

342.00

47

93

91.35

Total

79

474.00

17

22

55

78

186.85

40

Addl. Class Room 2004-05 2005-06 2006-07 Total BRC 2004-05 2005-06 2006-07 Total CRC 2004-05 2005-06 2006-07 Total G.Total 30 30 60 952 60 60 120 2738.50 312 27 24 51 33 90 80 85 483 3 6 9 10 20 15 67 13 144 90.55 1337.44 50.25 40.30 4 2 6 24 12 36 4 4 100 0 66 0 100 34 2 2 24.00 24.00 125 321 446 187.50 477.00 664.50 108 23 131.00 86 7 29 14 232 246 14 93 70 1 2 3 2 64 66 169.85 143.98 313.83

The slow progress in works was attributed to following reasons:(i) Shortage of technical staff (ii) Non-co-operation between the Convenor and VEC members in some cases "Arrogant behaviour in some VECS, pulling into opposite directions resulted into delay in the construction of school buildings." (iii) Hilly areas involving head load The district office, however, took no remedial action to sort out above aspects which caused delay in completion of works. 7.4 Position of works in Zones The position of civil works in some selected zones is given below:(i) Zone Chandanwari (Baramulla) In this zone 25 school buildings were undertaken for execution. An expenditure of Rs. 39.96 lacs was incurred on the construction of the buildings. The year wise breakup of the expenditure was as follows: 2003 04 = Rs. 6.00 lacs 2004 05 = Rs. 10.30 lacs 2005 06 = Rs. 2.76 lacs 2006 07 = Rs. 20.90 lacs

41

Out of the 25 school buildings only one was completed and taken over by the Department. The remaining 24 were still incomplete though the work on some of the schools was started way back in 2003-04. In absence of Govt. buildings 20 schools were functioning in rented buildings since 2003 and Rs. 76,960/- was due on account of payment of rent of the hired buildings. (ii) Zone Boniyar (Baramulla) In this zone 27 school buildings were under construction. The year in which the construction works were undertaken is as follows: 2004 05 = 7 school buildings 2005 06 = 4 school buildings 2006 07 = 16 school buildings All the buildings were still incomplete. The ZEO informed that two school buildings (3 rooms) were roofed and were likely to be taken over. As regards incompletion of other school buildings the ZEO stated that the buildings were incomplete for want of timber (wooden trusses). In the meanwhile 17 schools were stated to be functioning in rented buildings for which Rs. 200/- per month was being paid as rent. (iii) Zone Uri The CEO Baramulla released the following amounts to the ZEO Uri for the construction of Civil Works (School buildings) and the position of funds further released by the ZEO to VEC's for this purpose was as follows:Year Amount released by CEO to ZEO 13.60 12.90 2.50 269.20 298.20 Amount released by ZEO to VECs 11.15 11.80 2.50 118.00 143.45 Balance with ZEO

2003-04 2004-05 2005-06 2006-07 Total

2.45 1.10 145.20 148.75

The works undertaken during this period were as follows:2003-04 = 2004-05 = 2005-06 = 2006-07 = Total = 4 6 2 63 75

42

Three school buildings namely Boys Middle School Batgram (2003-04), Boys Middle School Chrumba (2003-04) and Boys Primary School Chakwas (2004-05) were completed and handed over to the Department. All others were incomplete. Out of the remaining 72 school buildings 8 were shifted to other places and work was started only in one case. In other seven cases the work was yet to be started. In another case the work could not be started due to non-availability of land for the construction of the school building. An amount of Rs.38.60 lacs received by the ZEO from the CEO against these schools was lying unutilized. Ten school buildings (3 completed and 7 under construction) were damaged due to the earthquake on 08-12-2005. Of these 3 had been fully damaged. The CEO released Rs. 298.20 lacs to the ZEO for this purpose. The ZEO in turn paid Rs.148.75 lacs to VEC for the construction of school building. The utilization of funds was only 50% and was resulting in the blockage of funds in this case. The progress of construction of civil works was very slow thus depriving school children of proper school buildings. (iv) Zone Chinani (Udhampur) In Chinani block of district Udhampur 79 civil works were taken up for construction during the year 2002-03 to 2006-07. Out of these 41 works which constitute 50% of the total works were still incomplete, as of December 2007. The year wise breakup of these incomplete works, is as follows:
Particulars Primary School Upper Primary School ACRs 2002-03 2 2003-04 1 2004-05 2005-06 1 2006-07 13 3 Total 17 3

17

19

CRC

Total

33

41

The civil works taken up for execution way back in 2002-03 to 2005-06, were still incomplete despite lapse of 2 to 5 years and were further subject to vagaries of weather. The reasons for the inordinate delay in completing these works were not furnished to the team. 7.5 General

During School visits in District Baramulla , as well as Udhampur, it was seen that in most of the cases the schools were located in hilly areas which were not linked by

43

road. The construction of schools in such places involves carriage of material such as bricks, sand, bajri, cement etc. either by ponies or by head load. The cost of construction material becomes very high as compared to plain areas linked by road but the cost of construction of Upper Primary School and Primary Schools was kept uniform i.e. Rs.6.40 lacs and 4 lacs respectively in all the cases irrespective of the location of the schools. This was brought to the notice of the team. Secondly, the team also noticed that the houses in hilly area were constructed in stone masonary instead of brick masonary. Stones are easily available in the area and therefore the construction becomes easy and cheaper in stone masonary as compared to brick masonary. Further a provision of Rs.5,000/- was kept for annual repairs. In a hilly state like Jammu & Kashmir where the extremities of weather subjects the buildings to frequent damages, the amount provided for repairs and maintenance is evidently small. In view of these facts, it is suggested that 1. 2. 3. 4. The cost of construction where the carriage on ponies/ headloads is involved be enhanced on realistic basis. The feasibility of constructing building in stone masonary instead of brick masonary may also be got examined to speed up the construction work. The repair grant may also be provided on actual requirements so that school buildings are kept in good shape Where the works are held up for want of wooden trusses, suitable alternatives must be explored urgently.

44

CHAPTER-8 SCHOOL VISITS

S CHOOL VISITS REVEALED AS UNDER : 8.1 Village Education Committees Village Education Committees (VEC)were constituted in all the schools visited by the team but these committees generally were non-functional. The Committee members were taking no interest in the activities of the school. Normally one member associated with the construction work, remained an active partner since he operated a joint bank account with the headmaster of the school in respect of the construction. 8 members of the Village Education Committee are required to be imparted training each year for two days. In the 13 schools visited by the team in District Baramulla it was observed that one member each in two schools only was imparted training and that too only once and not annually. As regards planning at habitation level, there was no village level core planning team in any of the schools visited by the team. Periodical meetings were required to be conducted by the Village Education Committee members to monitor the activities of the school,conduct surveys,prepare annual plans and to take remedial measures whenever necessary. Education Committee members were generally not aware of their duties and responsibilities since majority of them were not imparted any training. The position in Udhampur distirct was still worse because one Village Education Committee was meant to work for more than one school. In some cases the number of schools under one Village Education Committee were more than 15 making it all the more difficult for them to conduct monthly meetings and participate in the procurement process in each school.In this connection the following observations by district office contained in the Annual Plan 2006-2007 of district Udhampur makes an interesting reading :Every Village Education Committee is faced with the problem of some greedy Village Education Committee members. They create hurdles in the smooth construction of school buildings. These members were not elected by the people and dont represent the village community. They lodge false and baseless complaints against teachers, officers and Convener of Village Education Committee for petty personal gains. 8.2 V ILLAGE E DUCATION R EGISTER

A village Education Register required to be maintained in each school was not maintained in any of the schools visited by the team.The information regarding number of children in the age group of 6-14 in a habitation, number of children not attending the school (left out),children under SC/ST category,sex

45

ratio of children etc was not available in the schools.The information is required to be updated annually.The planning for the scheme at the district /state level depends on these vital indicators.In absence of availability of the information at the grass root level,the information compiled at the district and state level could not be treated as authentic. 8.3 (i) Stock Register and Assets Register: Stock Register: The stock register for items procured under TLM and TLE was maintained in almost all the schools visited but entries made therein were neither authenticated nor annnual physical verification of the items conducted. (ii) Assets Register: Assets register was not maintained in any of the schools visited. It could not be verified whether the land in respect of schools having their own buildings was free from encumbrances and registered in the name of school in Revenue records. 8.4 Parent -Teacher Meetings The meetings were not generally held with the parents of the students. It was informed that the parents do not come for meetings as they happened to be poor and remain busy in earning their livelihood. In all the schools visited by the team none of them had maintained any record/ minutes of the meetings held, if any. PTA meetings need to be encouraged. 8.5 Utilisations Certificate

No school had prepared and sent the utilization certificate of funds received by them. The schools were generally not aware of the requirement. 8.6 Display Boards

In most of the schools visited, authorities had not displayed details of funds received by them and expenditure incurred. In a few cases where the details were displayed, the same were not complete and up dated. 8.7 Distribution of Text Books

The schools were receiving 75% of the text books only for distribution to eligible students. The deficit of 25% was usually met by collecting old books from the students of the outgoing classes. In many cases these books were in torn condition after use by the children for an academic session or the pages were

46

missing. There usually was a time lag between the commencement of class and the actual distribution of books. The books were generally not distributed before the commencement of classes. In a few cases books were not distributed due to their non-receipt. As of November 2007 geography book for 8 th class and urdu book for 5 th class was not received in Middle School Checkthan in Baramulla district. 8.8 Drop Outs Drop out cases of students were noticed in some schools as under: (1) (2) (3) (4) (5) GMS Bongam district Baramulla. GPS Chan Mohalla district Baramulla. GMS Checkthan district Baramulla. UPS Kotli Bale, di strict Udhampur UPS Meldi, district Udhampur 8 cases 2 cases 21 cases 2 cases 1 case

It was informed in District Baramulla that such children had to work with contractors to earn livelihood for their families. In District Udhampur the drop out cases were in nomad community. Despite availability of funds, interventions were not planned to bring such children back to school. 8.9 Status of land acquired for the school Buildings

In Baramulla District the school buildings constructed or under construction were built either on Govt. land or on land donated by a Village Education Committee member. In the case of donated land, no transfer deed had been executed nor the land was mutated in the name of the school.The land donation was generally supported by an affidavit and the ownership was not transferred in the name of the school. The Government land generally meant for grazing purposes was also not transferred in the name of education department, in the Revenue Records. In Udhampur District the schools were being constructed on the land provided by the community which had been properly mutated in the name of the school. 8.10 School Accounts --- Civil Works, Maintenance and TLE Grant 8.10.1 Govt. Girls Middle School, Kungeer: Rs.11,500 were spent by the Head Master on the purchase of furniture , school repair etc. without involving the VEC members. Eighteen cheques amounting to Rs.80,845 received between 7-06-2004 to 13-04-2007 were enchased but disbursement account was not on record.

47

8.10.2

Govt. Middle School, Hard Shoora:

Rs.87,000/- were received by the school between 23-05-2003 to 16-10-2007.Of these funds Rs.22,000/- were received for school improvement and Rs 50000/- for upgradation of the school. Out of the funds received for school improvement/ school upgradation, Rs.2577 were spent on items, such as purchase of globe etc. and Rs.15152/- on Sports and Science material. Part of the funds (Rs 8008/-) received in September 2005 for up gradation of school remained un-utilised as on November 2007.Further, purchases of various types of items was made by the headmaster from a single shop at Tangmarg without associating the Village Education Committee members. It was not clear how a single dealer could supply different types of items. The manner in which the reasonability of rates was ascertained, was also not on record. In respect of TLM, the teachers were under the impression that the amount received along with the salary was meant for them. No separate account of purchases was maintained. 8.10.3 Primary School Dar Mohalla, Katipora: 2005-06 (1) (2) (3) (4) Teacher grant School grant Const. of school Training grant 1,000 10,000 2,000 2006-07 500 2,50,000 1700 The following funds were received by the school:

Except for school grant for which vouchers were shown, no other account i.e. cash book, vouches, Pass Book of the Bank, was available in the school. 8.10.4 GMS, Shrai Tangmarg: Out of TLE grant received on 31-03-2006,Rs 49750/- were utilized on the purchase of locker table, public address system, scientific equipment books, etc. without associating VEC members. The manner in which reasonability of rates was ascertained was also not record. 8.10.5 GMS Khemendherpore- Tangmarg: All the funds released were not being received through bank.Rs.4 lakh received for construction of building, Rs.8,000/- for school maintenance grant,Rs.49,750 for TLE grant had not been deposited in the Bank account. No separate cash book was maintained for such amounts. These funds were received directly from the ZEO in cash or through bearer cheques.

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8.10.6

GMS Checkthan - Chanpora

Bank account was maintained for funds received for construction of school building only. Part of these funds too were received in cash or through bearer cheques which were not routed through the bank account.For example;Rs.50,000/-were received each on 13-05-2005 and 30-06-2005 for construction work.Out of this Rs.50,000/- stated to have been received in cash did not appear in the Bank account. The motive behind releasing the funds for construction partly in cash was not clear. The funds received under other grants viz. TLE etc. was also not routed through the bank Pass Book, nor any cash book for the purpose was maintained by the school. In Udhampur District the procurement of material was done by the convenor appointed for a number of schools together. There was hardly any physical participation of VEC members in school procurements as it was otherwise also difficult for them to participate as one VEC covered about 10-15 schools. 8.11 Release of Funds in Cash/ Bearer Cheques

The following schools were receiving funds in cash or through bearer cheques .No bank accounts were opened by these schools though required under SSA norms. GMS GMS GMS GMS 8.12 Chandli Chan Mohalla, Khaipora Pati Heer Zuspora

Preparation of Annual Accounts.

Annual Accounts in respect of SSA Funds was not prepared and got approved in any of the schools visited. 8.13 Hand Books for MLL (Minimum Levels of Learning)

The teachers showed their eagerness to have these handbooks for perusal and guidance. But no such hand book was ever issued to them.The teachers were neither aware nor had seen such a book. 8.14 Mid-Day Meal

There was a general complaint by the teachers in the schools that the funds for the Mid-Day Meal were not provided to the schools in time. In absence of funds the teachers had to resort to buying on credit or spent money out of their

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own pocket till the receipt of funds. In District Udhampur there was a liability of Rs.78.70 lakhs ending March 2007, on this account. Lack of proper and timely funding for the mid-day meals not only had an effect on the quality of meals but also the teaching, as the teachers had to devote extra time and energy for arranging the meal which is a big motivation for the students to come to school regularly. 8.15 Surprise Visit

A visit to Government Primary School, Dhub Dhuba Mohalla Udhampur showed that out of 21 students only 10 were present. The school was located in a very dirty and stinking place surrounded by drains. The school was having only one room which was in delapidated condition with plaster peeling from the walls. The locality was inhabitated by a tribe known as Dhub Dhuba, who are professionally beggars and beg in the name of the Shani Devta. The teachers informed that the attendance of the students on Saturdays was almost nil as all the members go out for begging. Besides creating hygienic conditions for the school, adjustment in the school timing suitable for these children requires to be made so that such children were brought within the ambit of education. 8.16 Other Points of Interest

(i) Health check up of students was not done in any of the schools visited by the team. (ii) In all the schools of Baramulla & Udhampur districts the students were seated on jute matting spread on the floor. In view of cold climate and snowfall the students were not comfortable with the said seating arrangements especially because of absence of any heating systems within the class rooms. To avoid absenteeism of children suitable seating arrangements should be provided especially in areas which are prone to severe weather conditions. (iii) There are usually two to three class rooms with a verandah in Primary/ Upper Primary schools. This necessitates combining some classes especially in Upper Primary schools in one room. This teaching arrangement was not conducive for learning and quality education of students. (iv) In most of the schools there were no drinking water and toilet facilities. The funds released for the purpose were utilized for construction of school buildings thus depriving the students of basic necessities.

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CHAPTER-9 MISCELLANEOUS
9.1 O UT OF S CHOOL C HILDREN

As per the figures of the Annual Plans for the year 2005-2006, 2006-2007 and 2007-2008, the position of out of school children was as follows. Year Total population of 6-14 years children 21,03,723 19,53,816 18,43,873 Total enrollment Out of school children 1,53,838 1,12,396 1,08,560 &age of out of school children vis--vis population 7.31 5.75 5.88

2004-2005 2005-2006 2006-2007

19,49,885 18,41,420 17,35,313

It would be seen that in overall terms the number of enrollment of 6-14 years children was decreasing every year at the rate of more than 7% though overall investment of funds by the Government of India on the Scheme was on an increase. Curiously the population of children in the age group of 6-14 was also showing a declining trend each year. Prima facie, this position needs to be checked carefully. The overall population of the country including J&K is increasing whereas the population of 6-14 year children, as shown above, was decreasing at the rate of more than 5 to 7%. Further, though the number of out of school children is on a decreasing scale, but the percentage of such children vis--vis their population is almost the same. It has, rather, increased slightly during the year 2006-2007 as compared to the earlier year viz. 2005-2006. 9.2 Computer Education

As commented upon in Chapter V of this report, Project office purchased computer and accessories valuing Rs 183.27 lac during the years 2003-04 to 200607.These computers and accessories besides being used in the Project Office were distributed to all the districts and zones in the State.For this, various Computer Centers in the Upper Primary Schools of the State were established as per the following details :2004 - 05 = 42 centers, 3 for each district covering 126 schools 2005 06 = 56 centers, 4 for each district covering 168 schools 2006 07 = 28 centers, 2 for each district covering 84 schools Accordingly, nine centers were established in each of the 14 districts covering 378 Upper Primary Schools.In each centre 5 computers,5 UPS and 2 Printers were provided.

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A School visit to Govt. Middle School Chenani (Udhampur distt.) revealed that the Computer centre was opened without proper installation of computers. These had not been put to use as there was no computer knowing teacher in the school. It also came to notice that most of the computer centers were lying idle for want of trained teachers. In this connection Dainik Jagran a local Hindi daily newspaper carried a news item in its December 25, 2007 edition. According to the paper the computers issued to schools in R.S. Pura sub division of Jammu Province were lying idle in 8 schools, for want of Computer teachers. The photograph printed in the newspaper shows the pathetic condition of such computers. The computers and accessories issued to various schools were not only generally lying idle, but the targeted students were also deprived of the computer aided learning (CAL) and quality education. Efficiency of CAL needs to be monitored and studied. 9.3 Purchase of Teaching Learning Equipment (TLE)

Teaching Learning Equipment is defined as most important media in linking the child to teaching learning process. These materials make teaching learning process interactive and provide enough scope for self learning to students. Teaching learning equipment generally includes work books, work sheets, kits, supplementary books, models on physiology and other sciences etc. As per SSA norms assistance at the rate of Rs.10000/-per new primary school and Rs 50000/-per uncovered upper primary school is granted for TLE. Perusal of records of various schools visited in Udhampur district revealed that part of TLE assistance of Rs 10000/-was utilised by these schools on purchase of furniture in this connection expenditure statements of TLE furnished by GMS Dhalpar, GMS Kooh, GPS Nallaha, GPS Nadsoo, GPS Mohalla Goswami and others were scrutinised where in almost 40 % of TLE grants were used on the purchase of furniture items. These purchases were made on the basis of order no Edu/Spd/SSA/170/6615-832/05 dated 1.8.2005 issued by the Project Director. Furniture items do not fall within the ambit of TLE .Diverting assistance granted for TLE on purchase of furniture was not only mis-utilisation of these grants but also deprived the students of the Learning Material which if used for the intended purpose would have provided better scope for learning to the students. Teachers training in use of TLE and TLM was noticed to be conspicuously missing. 9.4 Defective Planning

9.4.1 SSA envisages a bottom-up approach of planning as opposed to the top-down approach, as reflects the reality at the grassroots level. For this, Educational Management Information Systems (EMIS) has been developed. Under this system quantitative data at the school level is captured every year. The information on various indicators is collected at the grass root level from the schools in District Information System of Education (DISE). The data in turn is computed at the district and the State level. The information captured at the grassroots level forms a base for the entire planning process. In one of the upper primary schools in Udhampur district (M/s Thad Bali), the information filled in the

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DISE form for the year 2006-07 was test checked with the actual data available at the school level. It was seen that whereas no expenditure was actually incurred on School Development Grant and School Maintenance Grant yet the entire funds of Rs.2000 and Rs.7000 respectively were shown spent during the year. These funds were actually retained in cash by the concerned head master and were deposited subsequently in bank after about a year of its receipt. These balances formed a part of the cash balances of the school in bank. Similarly correct information regarding new admissions was not furnished in DISE form. As per the school records there were only 8 new admissions (7 boys ; 1 girl) in class V to VIII. Against this, an inflated figure of 24 new admissions (14 boys; 10 girls) was reported. As per school records, there were 81 enrolments in the academic session 2006-07 whereas an inflated figure of 88 was shown in DISE form. 9.4.2 As per DISE data, population figure of Udhampur district for the academic year 2007-08 was reported as 160188 with the following breakup: Population 6-10 11-14 Total Boys 56919 28871 85790 Girls 50300 24098 74398 Total 107219 52969 160188

Against the population of 160188 only, the total enrolment, out of school children and drop out were 185208 as per the following breakup: Boys Enrolment 94642 Girls 77701 Total 172343 Remarks Includes school 6-14, EGS centre 6-10 6-10 and 11-14 -do-

Never enrolled Drop out G. Total

4892 925 100459

6040 1008 84749

10932 1933 185208

As the total enrolment plus out of school children could not be more than the population recorded, it implies that the figures were based more on hypothesis rather than on actual surveys. The doubt about the correctness of population figures was borne out by the fact that funds of Rs.3.68010 lacs received by Udhampur district on 23rd March 2004 for house hold survey were not disbursed (December 2007) reportedly because the survey under taken was not authentic. As commented upon else-where, CEO Udhampur sought explanations from the zonal officers for variations in population data. The inputs of population, enrolment etc. are very important indicators for monitoring and planning for

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the programme. Incorrect inputs in respect of these vital indicators effects the very base for planning and monitoring. 9.5 Engagement of teachers on non-teaching activities

Child Census Survey was conducted in district Udhampur from 17.10.2006 to 27.10.2006 by deputing teachers as enumerators for the survey. In some of the zones all the teachers in school were assigned the non-teaching job at the cost of children and teaching. The zone-wise position of teachers engaged is tabulated below: ZEO ZEO Baby ZEO JIB ZEO Panchari ZEO Kulwanti ZEO Udhampur No of teachers engaged 55 99 All teachers All teachers 190

Similarly in Chenani Zone 20 teachers were deputed in November 2007 for nonteaching job as, Booth level officers with the Assistant Electroal Officer (Tehsildar Chenani) for intensive revision of voter lists. 9.6 Community mobilization

As stated earlier, the involvement of VECs with SSA programme is not very satisfactory. VEC or equivalent bodies should be properly constituted and accounts opened to incur expenditures that have to be incurred only through these bodies under SSA norms. The VEC members should be actively involved, in school supervision, in monitoring civil works under SSA, in monitoring the attendance of SSA teachers before salaries are released to them. There has to be proper training and orientation of community members in this regard. 9.7 Drop out rate

The overall drop out rate is 23.96% at primary level and 33.67% at upper primary level. This has to be reduced considerably. Special interventions need to be planned, for which adequate funds are provided every year, to bring such students back to school.

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CHAPTER-10 MONITORING
10.1 Monitoring By Universities. The universities of Jammu and Kashmir were nominated by the Ministry of Human Resource Development in January 2004 for monitoring SSA programme in the state. The universities were required to submit quarterly reports on monitoring. During a meeting held in the Project Office on 15.12.04, the representative of the Jammu University pointed out that that the Monitoring Institution shall develop its monitoring tools after the State Project office provides required information on various inputs. The requirement of various records required for monitoring was also to be assessed by the monitoring institution (University of Jammu) only after a status report was provided by the State project office. However in response to the brief from State Project Director it was decided that a review at that stage would be premature. Though Rs 1.50 Lacs were sanctioned in favour of the University in November 2003 and February 2006 and paid as advance yet neither any monitoring strategy was evolved nor any monitoring was undertaken.

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Annexure List of Schools and BRC/CRC visits

District Baramulla (Kashmir Division) Schools 1 2. 3. 3 4 5 6 7 8 9 10 11 12 Primary School Pati Heer Primary School Peer Path Middle School Kunzer Primary School Hardooshoora Primary School Bonagam Primary School Dar Mohalla Katipora Primary School Shrai Middle School Kheminder Pura Primary School Hoom Primary School Chan Mohalla Primary School Chandil Primary School Luspura Middle School Chakthan , Chanpura

Surprise visits to Schools EGS Khawaza Mohalla Middle School Nawpora BRC BRC Baramulla

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District Udhampur (Jammu Division) Schools 1. Primary School Taley Thalora 2. Middle School Chaiam 3. Primary School Sirah 4. Middle School Rathian 5. Middle School Shivnagar 6. Middle School Kothiwalla 7. Middle School Suhel 8. Middle School Jakham 9. Middle School Meldi 10. Middle School Baryal 11. Primary School Blay Rathian 12. EGS Loundana Rathian Surprise visits to Schools Middle School Thard Primary School Dhub Dhuba BRC BRC Chennai

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