ODISHA SCHOOL EDUCATION PROGRAMME AUTHORITY “SHIKSHA SOUDHA", UNIT-V, BHUBANESWAR-751001 SHRI ANUPAM SAHA, IAS Phone - 06742395325, STATE PROJECT DIRECTOR FAX-2392721 E [email protected] No.__M) SS IFIN/2023 Dated_O3-04. 2023 To All the DEO-cum-DPCs ‘Samagra Shiksha. Sub; Modalities regarding collection of Utilization Certificate, Maintenance of Books of Accounts/records in the light of implementation of new procedure of fund management through Single Nodal Agency (SNA) Account. Ref: OSEPA letter No.8723/FIN/21, dt.16.09.21, No.2537/FIN/22, dt.07.03.22 and No.8791/FIN/22, dt.17.05.22 Madam / Sir, In inviting a reference to the subject, letters cited above and on the basis of discussion made in the Review Meeting held on dtd. 07/02/2023, the following modalities are issued towards collection of Utilization Certificate (UC), Maintenance of books of accounts / records by the Implementing Agencies (IAs) (DPO & below) under Samagra Shiksha & STARS project for strict compliances (a) (c) The IAs shall maintain registers of Print Payment Advice (PPA) & component wise drawl limits fixed and amount of expenditure made for the purpose for reconciling the same with the cash book & preparation of UC. Suggestive formats of the above registers are annexed as Annexure-1 & 2 respectively. This is in addition to other books of accounts/records presently maintained at the IA level as per manual on Financial Management & Procurement under Samagra Shiksha The IAs shall obtain the print out (hard copy} of Bank Statement in respect of the transactions made through their respective Zero Balance Subsidiary Account (ZBSA) for the year 2022-23. Alll the IA also requires to keep a copy of the PPA submitted to bank at their level for verification purpose. The transactions recorded in the cash book shall be verified & reconciled with the Bank Statement .Discrepancies, if any, found in the process shall be rectified by passing necessary entry in the cash book. It may be kept in mind that there shall be no mismatch in transactions reflected in the ZBSA pass book & cash book maintained in IA level, Thereafter, the component-wise Utilization Certificate (UC) shall be prepared by the IAs for submission to the following Authorities with due signature. One copy of the UC shall be kept at the IA level for future reference. Level UC to be submitted to | (2) SMC/SMDCIKGBVs/" Residential/ “Seasonal | Block Education Officer (BEO) | Hostel & School /CRC & any other IAs below the block level : [(®) Compilation Report of the UC at stated in | District Project Co-ordinator | point (a) above plus UC of the fund utilized at | (DPC) Block level | Page 1 of 3(e) UC collection drive shall be undertaken at block level in camp mode. The nos. of venue for the purpose shall be decided by the DPOs. The DPO shall appoint nodal officer for the UC collection drive camps especially the accounts personnel & other co-ordinators available at DPO level (fh) The UCs submitted by the SMC/SMDC/KGBVs/Residential/Seasonal Hostel & School /CRC & any other IAs below the block level to the BEOs shall be verified by the block Accountants. After detailed verification, the block accountants shall prepare a consolidated statement containing component-wise / unit-wise submission of UC. (9) The BEO will certify the consolidated component-wise / unit-wise statement of UCs and submit the same to DPC along with UC in respect of the funds utilized at O/o BEO level. The UC of below the block level IAs shall be kept in O/o the BEO for future audit / inspection purpose (h) The Co-ordinator at the DPO level will put up file in respect of consolidated component-wise / unit-wise statement of UCs & UC in respect of the funds utilized at block level submitted by BEOs pertains to their intervention. The Finance section at PO level will verify the consolidated component-wise / unit-wise statement of UCs, pass the journal entry by debiting the “expenditure head” & crediting the “fund received from OSEPA" head, incorporate the expenditure in the book of accounts. of DPO with approval of competent Authority & prepare the final account of the district for audit purpose. (i) The entire process as enumerated supra shall be completed by 15" May 2023. However a suggestive time line for different activities are mentioned below: Activity "| Timeline - Obtaining Printout of ZBSA by IAs By 10" of April 2023 Reconciliation of cash book with ZBSA pass | By 12" April 2023 book & making rectification entry, if an _ Preparation of component wise UC by IA By 15" April 2023 UC collection drive - From 16"-25" April 2023 Submission of Component wise / unit wise | By 30" April 2023 consolidated UC Statement along with UC in respect of the funds utilized at O/o BEO. Finalization of accounts at DPO level by | By 15" May 2023 including the UCs of sub district level & utilization made at District level | () All formalities regarding approval of expenditure etc shall continue as per existing practice. The above instructions are to be followed only for the transactions made in the Financial Year 2022-23 through SNA account. Entries relating to the advances pertaining to the prior period & adjusted in 2022-23 or any other issues pertaining to prior period & required to be included in the accounts of FY 2022-23, if any, shall be continued as per existing practice. Yours faithfully, STATE PROJECT DIRECTOR Page 2 of 3Memo no H1S%6 [Fil 12.3 date 03+ 042023 Copy forwarded to PS to Commissioner-cum-Secretary to Government for kind information ‘of Commissioner-cum-Secretary. wero no MSF | Pir £23, date_O3+ 04.2025 Copy forwarded to Under Secretary to Government of india, Ministry of Education for kind information, JEGT DIRECTOR STATE PROJECT DIRECTOR Page 3 of 3PPA REGISTER Annexure-1 (amauntia Rs.) Signature of Signature of No. PP, $ : S.No. | Name of the Recipient | Purpose of Payment |PPA Number & Date| Amount of PPA Signatory 4 Signatory 2 FC/Block AccountantCRCC/HM/PRINCIPAL DEO-Cum-DPC/BEO/SMC/SMDC CHAIRMANAnnexure-2 STATEMENT OF LIMIT FIXED,EXPENDITURE INCURRED & UC SUBMITTED UNDER SAMAGRA SHIKSHA FOR THE YEAR 2022-23 (Amount in Rs.) S.No. Components Amount of Limit Expenditure Incurred Utilization Certificate Submitted. FC/Block Accountant/CRCC/HMIPRINCIPAL, DEO-Cum-DPC/BEO/SMC/SMDC CHAIRMAN