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Field Visit in Madhya Pradesh Team:2

Annexure Y(II)

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Girls Hostel

Attendance 45 out of 50

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• Cash book is upto 3.11.2009• Bank Balance as per CB & PB are tallying• No Ledger• Advance Register maintained• Stock Register & Asset Register maintained but physical

verification not done.• Vouchers are maintained• UC is prepared upto 2008-09• PTA meetings & resolutions register maintained• No TLM is displayed.• Display Board of Receipt & Payment Account is there• School complex

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Government Madhyamic School, Khanadia

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• Cash Book upto 8.10.2009• Single column and not tallying with PB• Only Disbursement dates are noted: no drawl dates

withdrawn by slips not by cheques.• Passbook upto 23.09.2009• PTA Register is maintained.• Uniform is given to girl students of 6,7,8• Training on Account is required.• Text book and Uniform issue register maintained.• Stock Register is maintained but not in Proformas, e.g.

From Whom, To Whom, signature of recipients not shown.• Attendence : 183/214• No Social Audit Board.

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District Project Office - Seahore

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• Number of Accounts- 4.• Manual Accounts • Cash book was written upto 03.11.2009• Bank Balance: Rs. 1,32,98,415 and Cash Balance: Rs.

1019• Every Entry is not attested.• Verification not done & Certified.• Passbook and Cash book tallied.• Reconciliation done.• KGBV & NPEGEL cash book balance and passbook

balance are tallied.• Ledger maintained. No Journal• Details of receipients not recorded• Groups under Civil Works ( Not School wise)

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• Stock Register maintained in Proforma , Verification done.

• Advances are treated as expenditure. No Advance Register is maintained.

• Miscellaneous Credit is given by bank. Details are not known to staff nor recorded in Cash Book.

• Advances are given without adjusting previous ones.

• Auditors pointed out differences between as per Book of Accounts and Audited balance Rs. 1,25,000.

• NPEGEL Cash Book – No details for transaction of Rs. 3 Lakhs and Rs. 1 Lakh dated 13.08.09 & 31.08.09

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Thanks