Financial Management:

                                As desired by Govt. of India and in conformity with Para 83.1 of Manual on Financial Management & Procurement, Financial Management has been strengthened by recruiting additional staff at State, District, BRC and CRC levels. Staffing structure at Sate to CRC level of Finance and Accounts and Internal Audit of Mizoram SSA Mission is given below:

Capacity Building of Accounts & Audit Staff:

2 Days Training on ‘Principle of Accounting Concept’ under SSA Mission was once organized at State Project Office on 15^th and 16^th November, 2006 for District, BRC and CRC levels. Personnel were equipped with sufficient knowledge of the area of Plan & Budget, Pattern of Fund Received. Fund Released in Advance and how to adjust the advance after receiving Utilization Certificate, Reports, Books of Accounts, Utilization Certificate, Procurement procedure of SSA, Accounting File System and CA firm Audit and Internal Audit. Since then, there were uniformity in the pattern of accounting records, reports and procurement procedure of goods and services, figures and data of each district were more reliable and compilation of district report became easier. State Implementing Society found it very fruitful and continuation of that kind of training would be held again once more in the middle of March 07 which was scheduled to be about thorough study and preparation of Annual Financial Statement.

In addition to this training, Quarterly Financial Meeting organized at district at every end of a quarter during 2006-07 since 2^nd Quarter 06-07 in which 2 or more participants from Districts were attended was found successful as well. In the meeting, reports were solicited from each district, problems and issues were discussed. The practice was meant to equip the personnel with sufficient knowledge of the pattern of fund flow within the state.

Internal Audit & Supervision:

In-house internal audit introduced lately since 19^th July, 2006 which is comprises of 2 existing staff on deputation is a useful and relevant tool for supervision and monitoring of each and every flow of fund inside the society, direct the society to take remedial measures in all the weaknesses. Programme of Internal Audit 2006-07 is at Annex III.

Since introduction of Internal Audit, an in-house team has a quick audit in 6 districts out of 8 districts of Mizoram so far for the 1^st phase, they have submitted 4 districts audit report and accordingly some queries were raised. Discrepancies noticed while auditing were reported to the State Project Director for taking necessary remedial measures. Unsettled internal audit objection has been replied fortnightly by those 4 districts; the team would pursue to finality and place before the Executive Committee of the State SSA Mission at the end of the financial year if there is unsettled internal audit objection still. 

Internal Audit Guidelines which is disbursed in the 11^th Finance Controller Meeting at Delhi was translated in regional language and disbursed to all finance and accounts section at every level. The awareness of the system and objectives makes the personnel at all level vigilant and careful in expenditure, reporting, internal controls, procurement procedure adopted for Civil Works, goods and consultancy services.

Audit - Chartered Accountant (CA), Comptroller and Auditor General of India (CAG) & Institute of Public Audit of India:

As per Para 101.1 of Manual on Financial Management and Procurement, the accounts of Mizoram State SSA Project is audited annually by Chartered Accountant Firm, De Subir Kumar & Co. Kolkata, the firm had audited the accounts of this Society for three consecutive years since 2002-03. As the period had reached three years which is a maximum permissible period, Tender Notice is issued for selection of well qualified Chartered Accountant Firm afresh Saraf & Chandra, Kolkata is finally selected from a comparison statement of three firms to conduct audit of the accounts initially from 2005-06. The audit report for 2005-06 is already sent to Government of India. Complete replies for the previous audit queries had been sent to Government of India and the final outcome is still awaited.

As demanded by Para 102 of Manual on Financial Management and Procurement, the account of Mizoram State SSA Project is also audited by Comptroller & Auditor General of India (C&AG). The audit team also reached school level having field visit. As desired by Government of India, Quarterly Report is sent. All audit queries are now replied.

The account of Mizoram State SSA Rajya Mission is also audited by Institute of Public Audit of India (IPAI). The period of audit covers from 2001-02 to 2005-06. The report is still awaited. In view of the above stated audits, the financial function of the State Project has benefited a lot.    

Inflow & Outflow of Fund

The 81^st Meeting of Project Approval Board held on 12^th April, 2006 at New Delhi has approved Rs. 4607.32 lakh for implementation of SSA & NPEGEL scheme of Mizoram during the year 2006-07. The State Implementation Society has received a total fund of Rs. 4794.74 lakh, which includes Rs. 33.98 lakh received from Govt. of India against Govt. of India share of KGBV fund for the year 2005-06, and Rs. 511.83 lakh from Ministry of DoNER against State share (DoNER 15%) of SSA fund for the year 2006-07, and Rs. 3.73 lakh from Govt. of India against Govt. of India share of NPEGEL fund for the year 2006-07. Details of which is given below :

Distribution of Schools Having Single Teacher

State : MIZORAM

Management : Department of Education                    Category : All Categories                Rural / Urban : All Areas           Year 2006-07

Distribution of Schools Having Single Classroom

State : MIZORAM

Mangement : All Management               Category : All Categories                             Rural / Urban : All Areas               Year : 2006-07

Distribution of Schools Having Single Teacher

 State :MIZORAM

Management : SSA                                  Category : All Categories                                         Rural / Urban : All Areas         Year : 2006-07

Distribution of Schools Having Enrolment  <= 50

(Enrolment Considered is only for Classes 1 to 8)

 State : MIZORAM

Management : All Management     Category : All Categories                                   Rural / Urban : All Areas                   Year 2006-07

Distribution of Schools without Teacher

State : MIZORAM

Management : Department of Education                        Category : All Categories          Rural / Urban :All Areas            Year : 2006-07